Awiti, H. 2026. The Role of Digital Transformation in Internal Control Practices in Higher Education Institutions: An Analytical Study of Accountants’ and Financial Officers’ Perspectives at the University of Tripoli. Al-Mukhtar Journal of Social Sciences. 44, 2 (Sep. 2026), 397–427. DOI:https://doi.org/10.54172/p3pmab41.