AIKINS, A. E.; MENSAH, J. V. Internal Auditing and Institutional Performance of Local Governments in Ghana. Indonesia Auditing Research Journal, [S. l.], v. 12, n. 3, p. 134–142, 2023. DOI: 10.35335/arj.v12i3.204. Disponível em: https://journals.iarn.or.id/index.php/ARJ/article/view/204. Acesso em: 21 apr. 2026.