Sylvia Mbithe Wambua, Prof. G. S Namusonge, Prof. Romanus Odhiambo. Internal Control and Financial Performance of Tier 3 Commercial Banks in Kenya. IJSBAR. 2022;63(1):45-59. Accessed October 23, 2025. https://gssrr.org/JournalOfBasicAndApplied/article/view/14012