@incollection{,
	
					
					
					F6ED651C199C93EC699013880D237E2C
				,
	author={{Obong University}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}2116178
}

@incollection{b0,
	
	
		,
	title={{Auditing, directorship and the demand for monitoring}}
		,
	author={{
			D;Anderson
		} and {
			JRFrancis
		} and {
			DJStokes
		}}
		
		
	
	
		,
	journal={{Journal of Accounting and Public Policy}}
		
			,
	year={1993}
		
	

}

@book{b1,
	
	
		,
	title={{Malaysia charges 3 in the Transmile accounting fraud case. Retrieved from Breitbart}}
		
		
			,
	year={2007}
			,
	publisher={Associated Press}
		
	

}

@incollection{b2,
	
	
		,
	title={{Performance, Conformance, and Good Governance in the Public Sector. Keeping Good Companies}}
		,
	author={{
			PBridgman
		}}
	
	
		,
	journal={{Journal of Chartered Secretaries Australia Ltd}}
		
			59
			3
			
			,
	year={2007}
		
	

}

@incollection{b3,
	
	
		,
	title={{Internal auditors and a valueadded approach: The new business regime}}
		,
	author={{
			GBou-Raad
		}}
	
	
		,
	journal={{Managerial Auditing Journal}}
		
			15
			4
			
			,
	year={2000}
		
	

}

@incollection{b4,
	
	
		,
	title={{Independent Auditor Judgment in the Evaluation of Internal Audit Functions}}
		,
	author={{
			PRBrown
		}}
	
	
		,
	journal={{Journal of Accounting Research}}
		
			21
			2
			
			,
	year={1983}
		
	

}

@incollection{b5,
	
	
		,
	title={{Relevance of management audit in modern industrialisation}}
		,
	author={{
			KSChaudhary
		}}
	
	
		,
	journal={{Chartered Accountant Journal}}
		
			,
	year={1983}
		
	

}

@incollection{b6,
	
	
		,
	title={{Internal Control-Integrated Framework: Executive Summary}}
		
	
	
		,
	journal={{Www.coso.org. COSO Definition of Internal Control}}
		
			,
	year={1992}
		
	

}

@incollection{b7,
	
	
		,
	title={{A Management Audit of Small Business Long-Term Financial Affairs}}
		,
	author={{
			LDale
		} and {
			Flesher
		}}
		
	
	
		,
	journal={{Managerial Finance}}
		
			19
			8
			
			,
	year={1993}
		
	

}

@incollection{b8,
	
	
		,
	title={{An Operational Audit of Working Capital Management}}
		,
	author={{
			LDale
		} and {
			Flesher
		}}
		
	
	
		,
	journal={{Managerial Finance}}
		
			15
			6
			,
	year={1989}
		
	

}

@incollection{b9,
	
	
		,
	title={{Entrepreneurship and Growth of enterprise in Industrial Setting}}
		,
	author={{
			CMDeegan
		}}
	
	
		,
	booktitle={{Financial accounting theory}}
				,
	editor={
			Ed)North Ryde
			NswMcgraw-Hill
			N GRaw
		}
		
			,
	year={2009}
		
	

}

@incollection{b10,
	
	
		,
	title={{Behavioural aspects of internal auditing "revisited}}
		,
	author={{
			MDittenhofer
		}}
	
	
		,
	journal={{Managerial Auditing Journal}}
		
			12
			1
			
			,
	year={1997}
		
	

}

@incollection{b11,
	
	
		,
	title={{Management accountants express a desire for change in the functioning of internal auditing}}
		,
	author={{
			DLFlesher
		} and {
			JSZanzig
		}}
		
	
	
		,
	journal={{Managerial Auditing Journal}}
		
			15
			7
			,
	year={2000}
		
	

}

@incollection{b12,
	
	
		,
	title={{The reliance of external auditors on internal auditors}}
		,
	author={{
			HHaron
		} and {
			AChambers
		} and {
			RRamsi
		} and {
			IIsmail
		}}
		
		
		
	
	
		,
	journal={{Managerial Auditing Journal}}
		
			19
			9
			
			,
	year={2004}
		
	

}

@book{b13,
	
	
		,
	title={{Accounting theory}}
		,
	author={{
			AHodgson
		} and {
			SHolmes
		}}
		
		
			,
	year={2003}
			,
	publisher={John Wiley & Sons}
		
	
	,
	note={3rd Ed}

}

@incollection{b14,
	
	
		,
	title={{Theory of the firm: Managerial Behaviour, agency costs and ownership structure}}
		,
	author={{
			MCJensen
		} and {
			WHMeckling
		}}
		
	
	
		,
	journal={{Journal of Financial Economics}}
		
			3
			4
			
			,
	year={1976}
		
	

}

@incollection{b15,
	
	
		,
	title={{The Operational Audit: A Business Appraisal Approach to Improved Operations and Profitability}}
		,
	author={{
			DCLane
		}}
	
	
		,
	journal={{The Journal of the Operational Research Society}}
		
			34
			10
			,
	year={1983}
		
	

}

@incollection{b16,
	
	
		,
	title={{A theory of human motivation}}
		,
	author={{
			AHMaslow
		}}
	
	
		,
	journal={{Psychological Review}}
		
			50
			
			,
	year={1943}
		
	

}

@incollection{b17,
	
	
		,
	title={{Management audit effectiveness: an Ethiopian public sector case study}}
		,
	author={{
			DGMihret
		} and {
			AWYismaw
		}}
		
	
	
		,
	journal={{Managerial Auditing Journal}}
		
			22
			5
			,
	year={2007}
		
	

}

@book{b18,
	
	
		,
	title={{Internal Audit and Growth of Public Institutions A Case Study of Onatracom, Rwanda, A Master Dissertation Submitted to the Department of Business Administration, Uganda Christian University}}
		,
	author={{
			JPNteziryayo
		}}
		
		
			,
	year={2014}
		
	

}

@incollection{b19,
	
	
		,
	title={{The Impact of Internal Control System on Revenue Generation in Public Establishment}}
		,
	author={{
			MAOladimeji
		}}
	
	
		,
	journal={{International Journal of Contemporary Applied Sciences}}
		
			3
			8
			
			,
	year={2016}
		
	

}

@incollection{b20,
	
	
		,
	title={{Impact of Internal Control System in Banking Sector in Nigeria}}
		,
	author={{
			OCOlatunji
		}}
	
	
		,
	journal={{Pakistan Journal of Social Sciences}}
		
			6
			4
			
			,
	year={2002}
		
	

}

@incollection{b21,
	
	
		,
	title={{Safeguarding the integrity of financial statements}}
		,
	author={{
			SShah
		}}
	
	
		,
	journal={{Accountants Today}}
		
			,
	year={2007. July 25-27}
		
	

}

@incollection{b22,
	
	
		,
	title={{Agency theory and accounting research: An overview of some conceptual and empirical issues}}
		,
	author={{
			NSubramaniam
		}}
	
	
		,
	booktitle={{Methodological issues in accounting research: Theories and methods}}
				,
	editor={
			ZHoque
		}
		Geelong, Australia
		
			,
	publisher={Spiramus}
			,
	year={2006}
			
		
	

}

@book{b23,
	
	
		,
	title={{Defining Internal Control Objectives for Information Systems Security. A Value Focused Assessment}}
		,
	author={{
			MSushma
		} and {
			DGupreet
		}}
		
		
			,
	year={2000}
		
	

}

@incollection{b24,
	
	
		,
	title={{Management Audit and Appraisal}}
		,
	author={{
			DFSutton
		}}
	
	
		,
	journal={{Journal of European Industrial Training}}
		
			1
			5
			,
	year={1977}
		
	

}

@incollection{b25,
	
	
		,
	title={{Auditing of environmental management systems: A legitimacy theory perspective}}
		,
	author={{
			DWTaylor
		} and {
			MSulaiman
		} and {
			MSheahan
		}}
		
		
	
	
		,
	journal={{Managerial Auditing Journal}}
		
			16
			7
			
			,
	year={2001}
		
	

}

@book{b26,
	
	
		,
	title={{Agency theory and the role of audit: ICAEW. Godfrey, J., 28. The Institute of Internal Auditors}}
		
		
			,
	year={2005. 2010b}
		
		
			The Institute of Chartered Accountants of England and Wales
		
	
	,
	note={Definition of internal auditing}

}