2073-6061 2073-6061 S2073-60612019000300012 Cuba Cuba 00 00 2019 00 00 2019 13

AS/NZS 4360 1999 2014 2006 Committee of Sponsoring Organizations of the Treadway Commission (COSO) 2004 2013 2011 2005 2009 118-30 2017 2013 PCC 2016 PCC 2016 Risk and Insurance Management Society (RIMS) 2008 2016 La Habana 2012 2012 2011 2007 La Habana 2012