Jayyas, M.A. 2026. THE IMPACT OF EXTERNAL AUDIT RISKS ON INTERNAL CONTROL AND AUDIT SYSTEMS: AN EMPIRICAL STUDY AT THE IRAQI NATIONAL BANK OF THE MIDDLE EAST. Journal of Economic and Economic Policy. 3, 2 (Apr. 2026), 263–284. DOI:https://doi.org/10.61796/ijecep.v3i2.112.