Kelly, I. K. C., T. O. R. Lessi, and O. G. Orokwele. “Internal Auditor: A Management Decision Maker in Quoted Manufacturing Firms in Nigeria”. The International Journal of Business & Management, vol. 8, no. 12, Dec. 2020, doi:10.24940/theijbm/2020/v8/i12/BM2012-022.