“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, vol. 22, May 2023, pp. 67-78, https://scholarexpress.net/index.php/wefb/article/view/2671.