A proposed audit program for a comprehensive electronic banking system based on business risks : applied research. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 18, n. 63, p. 414–430, 2023. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1235. Acesso em: 5 may. 2025.