SIMBIRI, Alex Mahiva; MUSIEGA, Maniagi; EDWIN, Jairus Simiyu. Influence of Internal Audit Risk Planning Practices on the Financial Performance of SACCOs in the Western Region of Kenya. African Journal of Empirical Research, Nairobi, Kenya, v. 4, n. 2, p. 526–535, 2023. DOI: 10.51867/ajernet.4.2.54. Disponível em: https://ajernet.net/ojs/index.php/ajernet/article/view/142. Acesso em: 13 nov. 2026.