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This working paper investigates regulatory compliance and internal control effectiveness on financial performance of microfinance banks in Nigeria. Based on eight years experience as Banking Officer (2016), FINCON - Financial Control and Strategic Planning (2016-2019), Compliance Officer managing 15 mandates (2020-2023), and Head ICAD (2023-2024) at Palmcoast MFB Limited, Uyo. Data from compliance checklists, internal audit reports, monthly/quarterly performance reports, CBN returns. Aligned with PPGCC UFSM research line Finance, Controllership and Organizational Performance.
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Samuel Michael Sampson (2026) studied this question.
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