“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)” (2023) World Economics and Finance Bulletin, 22, pp. 67–78. Available at: https://scholarexpress.net/index.php/wefb/article/view/2671 (Accessed: 14 January 2026).