Lumasei, Kagali Francis, and Prof. Willy Mwangi Muturi. “Factors Influencing Performance of Internal Auditors in County Governments in Kenya”. Journal of Finance and Accounting 3, no. 4 (November 28, 2019): 49–56. Accessed January 22, 2026. https://stratfordjournalpublishers.org/journals/index.php/journal-of-accounting/article/view/389.