SAKA, Oluwasegun Sikiru, Anietie Charles DIKKI, Aliyu Abdullahi AHMED, and UMAR Salisu. 2025. “Internal sharia’h auditors’ Competence, Independence, Reporting Requirements and sharia’h Audit Effectiveness of Non-Interest Financial Institutions in Nigeria”. International Journal of Intellectual Discourse 8 (1). https://ijidjournal.org/index.php/ijid/article/view/878.