Kazem, Zain Al-Abidin Abboud, Mohammed Huseein Alfartoosi, and Ibtihal Saad Hashem. “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, no. 00 (January 10, 2026): 91–104. Accessed July 12, 2026. https://journal.uokufa.edu.iq/index.php/ghjec/article/view/20500.