Ikape Francis Ojiya, and Omenka Sunday Oga. “Effect of Internal Audit on Financial Management in Tertiary Educational Instutions: A Study of College of Education Oju, Benue State, Nigeria”. Journal of Corporate Finance Management and Banking System 3, no. 06 (October 2, 2023): 14–25. Accessed July 6, 2025. https://hmjournals.com/journal/index.php/JCFMBS/article/view/2877.