“Cyber Security Technology and the Reflection of Its Application on the Quality of Financial Reports: An Exploratory Study of a Sample of Internal and External Auditors”. Journal of Accounting and Financial Studies ( JAFS ), vol. 18, no. 64, Sept. 2023, pp. 374-90, https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1284.