A. E. Adegboyegun, E. Ben-Caleb, A. O. Ademola, E. O. Oladutire, and G. M. Sodeinde, “Internal Control Systems and Operating Performance: Evidence from Small and Medium Enterprises (SMEs) in Ondo State”, 5002, vol. 10, no. 4, pp. 469–479, Apr. 2020.