Muguti , Caroline Tendai, Kudzanai Matowanyika, and Shepard Makurumidze. “The Nature of Internal Audit Practice Challenges Prevalent in Public Institutions of Higher Learning: A Systematic Literature Review”. Journal of Management Sciences, Innovation, and Technology 1, no. 2 (November 18, 2025). Accessed December 12, 2025. https://journals.cut.ac.zw/index.php/JMSIT/article/view/479.