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Res.Noor Ahmed Abd Al-Sada Aneid and Prof. Basem Jamil Hussein Al-Mousawi 2026. The Approach of the Federal Commission of Integrity and the Judiciary Regarding the Evidentiary Value of Audit Reports in Criminal Proceedings. Journal of College of Education. 65, 1 (Nov. 2026), 827–840. DOI:https://doi.org/10.31185/eduj.Vol65.Iss1.4878.