The role of external audit in banking risk management: A typical framework for control testing and banking risk assessment. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 13, n. 43, 2018. DOI: 10.34093/jafs.v13i43.53. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/53.. Acesso em: 29 apr. 2024.