SYLVIA MBITHE WAMBUA; PROF. G. S NAMUSONGE; PROF. ROMANUS ODHIAMBO. Internal Control and Financial Performance of Tier 3 Commercial Banks in Kenya. International Journal of Sciences: Basic and Applied Research (IJSBAR), Jordan, v. 63, n. 1, p. 45–59, 2022. Disponível em: https://www.gssrr.org/JournalOfBasicAndApplied/article/view/14012. Acesso em: 1 mar. 2026.