@article{fonseca_jorge_nascimento_2020,  title={The role of internal auditing in promoting accountability in Higher Education Institutions},  volume={54},  ISSN={0034-7612},  url={https://doi.org/10.1590/0034-761220190267x},  DOI={10.1590/0034-761220190267x},  number={2},  journal={Revista de Administração Pública},  publisher={Fundação Getulio Vargas},  author={Fonseca, Anabela dos Reis and Jorge, Susana and Nascimento, Caio},  year={2020},  month={Mar},  pages={243–265} }