QUTB, Reem Bakr; OBAID, Rawia Reza. The Effect of Implementing Accounting Information Systems on the Internal Control Efficiency in the commercial banking sector in the Kingdom of Saudi Arabia. Journal of Economic, Administrative and Legal Sciences, New Mexico, United States, v. 3, n. 8, p. 95–78, 2019. DOI: 10.26389/AJSRP.R180319. Disponível em: https://www.ajsrp.ojsexpert.com/index.php/jeals/article/view/1592. Acesso em: 20 dec. 2025.