"The Effectiveness of External Audit Procedures in Electronic Processing of Accounting Information Systems " (2009) Al Kut Journal of Economics and Administrative Sciences, 1(1), ص 107–131. موجود في: https://kjeas.uowasit.edu.iq/index.php/kjeas/article/view/7 (تاريخ الوصول: 31 أغسطس 2026).