The impact of modern internal audit practices on the effectiveness of accounting systems in Libyan banks: a field study of commercial banks operating in the cities of Zawiya and Surman. jkc [Internet]. 2026 Sep. 29 [cited 2026 Oct. 29];4(3):232-5. Available from: https://histt.edu.ly/ojs/index.php/tajournal/article/view/197