Dankwah, Musah, Harriet Muriel Dzifa Potakey, John Victor Mensah, and Anthony Egyir Aikins. 2025. “Application of Internal Audit Working Tools in Local Governments in Ghana”. HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE - ECONOMICS AND BUSINESS ADMINISTRATION 16 (5):29-46. https://doi.org/10.46223/HCMCOUJS.econ.en.16.5.4499.2026.