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Yas Khudhair Abbas, Hayder kareem salim, and Maytham Hazim Azeez Khzaee, “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.