THE ROLE OF THE EXTERNAL AUDITOR WHEN REVIEWING THE INTERNAL CONTROL SYSTEMS IN ELECTRONIC ACCOUNTING SYSTEMS. World Economics and Finance Bulletin, [S. l.], v. 23, p. 185–194, 2023. Disponível em: https://scholarexpress.net/index.php/wefb/article/view/2959. Acesso em: 3 feb. 2026.