2739-0063
2739-0063
S2739-00632025000102024
10.5281/zenodo.10975732
Colombia
Colombia
00
03
2025
00
03
2025
5
1
[
2018
25
2
2
]
[
2016
]
[
2013
14
2
2
216-30
]
[
2019
]
[
2017
7
3-4
3-4
194-223
]
[
2021
37
160
160
492-505
]
[
2003
]
[
2010
]
[
2002
]
[
2019
]
[
2008
]
[
2021
15
1
1
]
[
2009
]
[
2019
52
4
4
451-79
]
[
2018
13
25
25
57-69
]
[
2015
]
[
2011
37
4
4
391-406
]
[
2019
36
4
4
101399
]
[
2019
28
56
56
1-20
]
[
Intosai
2016
]
[
2011
8
55-66
]
[
2020
53
1
1
1-9
]
[
2020
]
[
2020
21
2
2
311-23
]
[
2016
]