VEGA DE LA CRUZ, Leudis Orlando; LAO LEÓN, Yosvani Orlando; NIEVES JULBE, Any Flor. Proposal of a coefficient to evaluate the management of the internal control. Contaduría y Administración, [S. l.], v. 62, n. 2, p. 699–714, 2017. DOI: 10.1016/j.cya.2017.03.003. Disponível em: https://www.cya.unam.mx/index.php/cya/article/view/1469. Acesso em: 17 mar. 2026.