TOPICS IN THE BOOK Effect of Internal Controls on Fraud Detection of Manufacturing Firms in Garissa County, Kenya Mediating Effect of Operating Cash Flow on the Relationship between Working capital and Financial Performance of Tea Firms in Kenya Financial Sector Development, Savings and Economic Performance: A Theoretical Analysis Behavioural Attributes and Performance of Securities Held by Individual Investor in Isiolo County, Kenya Navigating Financial Evolution: Business Process Optimization and Digital Transformation in the Finance Sector