سليمان حمە سعيد ڤ. . ., & 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), 409-439. https://doi.org/10.25098/8.1.21