“Evaluation of the effectiveness of the internal control system for payment cards in Islamic banks according to the (COSO) framework”, JAFS, vol. 21, no. 75, pp. 106–118, Jun. 2026, Accessed: Jul. 19, 2026. [Online]. Available: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2559