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), pp. 409-439. doi: 10.25098/8.1.21.