“A Proposed Audit Program for a Comprehensive Electronic Banking System Based on Business Risks : Applied Research”. Journal of Accounting and Financial Studies ( JAFS ) 18, no. 63 (July 1, 2023): 414–430. Accessed July 3, 2024. https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1235.