THE ROLE AND IMPORTANCE OF THE EXTERNAL AUDITOR IN REVIEWING INTERNAL CONTROL IN ELECTRONIC ACCOUNTING SYSTEMS (A PROSPECTIVE STUDY OF THE OPINIONS OF A SAMPLE OF AUDITORS IN THE STATE AUDIT BUREAU). World Economics and Finance Bulletin, [S. l.], v. 22, p. 67–78, 2023. Disponível em: https://scholarexpress.net/index.php/wefb/article/view/2671. Acesso em: 14 jan. 2026.