Kazem, Z. A.-A. A., Alfartoosi, M. H. ., & Hashem, I. S. . (2026). The role of external auditing to support the efficiency of internal control under digital accounting systems. Al-Ghary Journal of Economic and Administrative Sciences, 21(00), 91-104. https://doi.org/10.36325/ghjec.v21i00.20500