The impact of external auditors’ practice of electronic auditing on the detection of financial fraud (Field study on Libyan external auditors). Albayan Scientific Journal , [S. l.], v. 7, n. 20, p. 323–299, 2025. DOI: 10.37375/bsj.v7i20.3639. Disponível em: https://journal.su.edu.ly/index.php/bayan/article/view/3639. Acesso em: 11 jan. 2026.