Adamu, Haruna Sezuo, U E Usang Obal, and Blessing Andem Effiong. “Internal Audit Techniques and Fraud Rate in Tertiary Institutions: A Study of University of Calabar”. Journal of Contemporary Accounting and Finance (JOCAF) 1, no. 2 (September 30, 2026): 91–101. Accessed October 27, 2026. https://jocaf.org/index.php/jocaf/article/view/12.