THE PRODUCTION CYCLE IN THE PHARMACEUTICAL SUB SECTOR : TRADITIONAL VS DIGITAL ACCOUNTING INFORMATION SYSTEMS ERA AND IMPLEMENTATION OF INTERNAL CONTROL PROCEDURES THAT ENABLE COST SAVINGS IN DEALING WITH THREATS IN THE CYCLE . Journal of Pharmaceutical Negative Results. Published online December 22, 2022:3522-3532. doi:10.47750/pnr.2022.13.S07.452