The role of the external auditor in reviewing internal control in electronic accounting systems: Applied research. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 18, n. 62, p. 190–205, 2023. Disponível em: https://www.jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1186. Acesso em: 25 jun. 2025.