KAZEM, Zain Al-Abidin Abboud; ALFARTOOSI, Mohammed Huseein; HASHEM, Ibtihal Saad. The role of external auditing to support the efficiency of internal control under digital accounting systems. Al-Ghary Journal of Economic and Administrative Sciences, Kufa, Najaf, IRAQ, v. 21, n. 00, p. 91–104, 2026. DOI: 10.36325/ghjec.v21i00.20500. Disponível em: https://journal.uokufa.edu.iq/index.php/ghjec/article/view/20500. Acesso em: 21 oct. 2026.