“The Role of the External Auditor in Assessing the Security of Information Technology Systems in Light of (ISO IEC 27001): (Applied Research on a Sample of Private Banks)”. Journal of Accounting and Financial Studies ( JAFS ) 15, no. 51 (December 29, 2020): 99–112. Accessed May 2, 2024. https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/911.