Al-Ukaydi, F. S. A. H., and Z. H. Y. Al-Saqqa. “The Role of Deep Learning and Machine Learning in Enhancing Internal Audit Efficiency: An Analytical Exploratory Study”. Khazayin of Economic and Administrative Sciences, vol. 3, no. 2, June 2026, pp. 19-33, doi:10.69938/Keas.2603023.