Ahmad, C. K. “The Role of Using Six Sigma Approach for Activating and Improving the Internal Audit , and Its Reflections on the Quality of Accounting Information: Exploratory Research in a Sample of Commercial Banks in Sulaymaniyah”. Journal of University of Human Development, vol. 3, no. 3, Aug. 2017, pp. 347-70, doi:10.21928/juhd.v3n3y2017.pp347-370.