ABU Journal of Policy and Development Studies  

 - Volume 3, No. 1 
 - Zaria, Nigeria  Department  of Local Government and Development Studies, Ahmadu Bello University, Zaria  September, 2018 
 - International Journal of Auditing  7 .
<br/><br/><label>ISSN: </label>2488-9997 
<br/><br/><label>LC Class. No.: </label>MTU