Proposed Audit Program for Automated Clearing House System (ACH). Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 12, n. 41, 2017. DOI: 10.34093/jafs.v12i41.95. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/95. Acesso em: 30 apr. 2025.