“Integrating COBIT and COSO Frameworks for Fraud-Resistant Banking Information Systems: A Unified Model for Enhanced Audit Reliability”, gjstudies, vol. 1, no. 1, p. 18, Jul. 2020, Accessed: Nov. 30, 2025. [Online]. Available: https://gjrstudies.org/index.php/gjstudies/article/view/12