Jadaan Sallal, F.F., Jabal, S.N. and AL- Gburi, S.S.A. 2023. Evaluation of the internal control system of banks listed on the Iraq Stock Exchange according to the COSO framework during the Covid-19 pandemic. Journal of Advanced Research in Economics and Administrative Sciences. 4, 4 (Dec. 2023), 60-73. DOI:https://doi.org/10.47631/jareas.v4i4.645.