The impact of internal control on employees’ performance in small and medium-sized enterprises: The moderating role of accounting information systems (case study: Iraq). Periodicals of Engineering and Natural Sciences, [S. l.], v. 11, n. 5, p. 15–26, 2023. DOI: 10.21533/pen.v11.i5.182. Disponível em: https://pen.ius.edu.ba/index.php/pen/article/view/182. Acesso em: 13 may. 2026.