Tilles, Socorro, and Marilyn Cardoso. “Effectiveness of COA Audit Recommendations: The Samar Experience”. SSU - Digital Archive for Theses and Dissertations 16, no. 1 (August 18, 2022): 1–155. Accessed November 23, 2024. https://datd.ssu.edu.ph/index.php/datd/article/view/199.