سليمان حمە سعيد ڤيان, and شلال ابراهيم زريان. “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, no. 1 (July 9, 2024): 409-439. Accessed February 12, 2026. https://journal.sulicihan.edu.krd/index.php/sjcus/article/view/278.