سليمان حمە سعيد ڤ. . ., and 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, vol. 8, no. 1, July 2024, pp. 409-3, doi:10.25098/8.1.21.