Mohamed, Abobaker, and Basgir El-Ahibani. “The Reality of Internal Control under Electronic Accounting Information Systems in Commercial Banks: A Field Study on Commercial Banks In  Al Jafra Region”. Journal of Pure & Applied Sciences 17, no. 2 (December 20, 2018): 146–158. Accessed September 12, 2026. https://www.sebhau.edu.ly/journal/jopas/article/view/164.