Ikape Francis Ojiya and Omenka Sunday Oga 2023. Effect of Internal Audit on Financial Management in Tertiary Educational Instutions: A Study of College of Education Oju, Benue State, Nigeria. Journal of Corporate Finance Management and Banking System . 3, 06 (Oct. 2023), 14–25. DOI:https://doi.org/10.55529/jcfmbs.36.14.25.