Kolawole, K.D. 2024. INTERNAL AUDIT, INTERNAL CONTROLS, AND FISCAL DISCIPLINE: EMPIRICAL INSIGHTS FROM STRENGTHENING CONTROL SYSTEMS AS DRIVERS OF FINANCIAL ACCOUNTABILITY IN NIGERIAN LOCAL GOVERNMENTS. J-MACC : journal of management and accounting. 7, 1 (Apr. 2024), 182–197. DOI:https://doi.org/10.52166/j-macc.v7i1.11778.