ABU Journal of Publication Administration  

 - Volume 8, Number 2 
 - Zaria, Nigeria  Department  of Public Administration and Management, Ahmadu Bello University, Zaria  July, 2019 
 - International Journal of Auditing  7 .
<br/><br/><label>ISSN: </label>2360-9664 
<br/><br/><label>LC Class. No.: </label>MTU