سليمان حمە سعيد ڤ. . .; شلال ابراهيم ز. . 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, [S. l.], v. 8, n. 1, p. 409-439, 2024. DOI: 10.25098/8.1.21. Disponível em: https://journal.sulicihan.edu.krd/index.php/sjcus/article/view/278. Acesso em: 12 feb. 2026.