“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)”, Wor.econo. and fin. Bul., vol. 22, pp. 67–78, May 2023, Accessed: Jan. 14, 2026. [Online]. Available: https://scholarexpress.net/index.php/wefb/article/view/2671