سليمان حمە سعيد ڤ. and شلال ابراهيم ز. 2024. Using the COBIT Framework and its Role in Strengthening the Internal Control System over Electronic Accounting Information Systems: An exploratory study of the opinions of a sample of employees in a group of private and government banks in Erbil Governorate. The Scientific Journal of Cihan University– Sulaimaniya. 8, 1 (Jul. 2024), 409-439. DOI:https://doi.org/10.25098/8.1.21.