“The role of e-learning standards in auditing in auditing the performance of customer capita: applied research”, JAFS, vol. 18, no. 63, pp. 325–338, Jul. 2023, Accessed: Apr. 09, 2025. [Online]. Available: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1229