Sylvia Mbithe Wambua, Prof. G. S Namusonge, and Prof. Romanus Odhiambo. “Internal Control and Financial Performance of Tier 3 Commercial Banks in Kenya”. International Journal of Sciences: Basic and Applied Research (IJSBAR) 63, no. 1 (July 10, 2022): 45–59. Accessed April 29, 2024. https://www.gssrr.org/index.php/JournalOfBasicAndApplied/article/view/14012.