Effect of Financial Auditors’ Proficiency on Risk Management Process among Commercial Banks in Kenya. SciELO Preprints, 2024. DOI: 10.1590/SciELOPreprints.9651. Disponível em: https://preprints.scielo.org/index.php/scielo/preprint/view/9651. Acesso em: 18 maio. 2026.