“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 22 (May 6, 2023): 67–78. Accessed January 14, 2026. https://scholarexpress.net/index.php/wefb/article/view/2671.