EFFECT OF AUDIT COMPETENCE AND INTERNAL CONTROL SYSTEMS ON SUSTAINABLE PERFORMANCE OF SMES IN ENUGU STATE NIGERIA. FEDPOD Journal of Multidisciplinary Innovations and Perspectives , [S. l.], v. 3, n. 1, p. 13–31, 2026. Disponível em: https://www.fedpodjournal.com/journal/article/view/88.. Acesso em: 15 sep. 2026.