ابراهيم م.ع.ا. and حسين ح.ف. 2025. The role of Internal Audit Standards IIA`s in improving the local guideline and its reflection on the efficiency of internal audit performance. Journal of Economics and Administrative Sciences. 24, 108 (Sep. 2025), 619. DOI:https://doi.org/10.33095/jeas.v24i108.1359.