modified impact of governance on the relationship between electronic auditing and internal auditing tasks in commercial banks in Iraq. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 19, n. 67, p. 362–375, 2024. DOI: 10.34093/2yb0ne46. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1541. Acesso em: 2 may. 2025.