Adamu, H. S., Obal, U. E. U., & Effiong, B. A. (2026). Internal Audit Techniques and Fraud Rate in Tertiary Institutions: A Study of University of Calabar. Journal of Contemporary Accounting and Finance (JOCAF), 1(2), 91-101. https://doi.org/10.33003/jocaf-2026.v1i2.12.91-101