The Role of Internal Auditing in the Risk Evaluation of Electronic Accounting Information Systems A field study on commercial banks in the municipality of Sirte. Albayan Scientific Journal , [S. l.], n. 15, p. 116–101, 2023. DOI: 10.37375/bsj.vi15.1764. Disponível em: https://elc2.su.edu.ly/index.php/bayan/article/view/1764. Acesso em: 8 dec. 2025.