2073-6061 2073-6061 S2073-60612019000300018 Ecuador Cuba 00 00 2019 00 00 2019 13

2008 2015 Deloitte 2016 2001 2017 2 6 6 29-32 2018 7 13 13 64-79 2015 125-48 2010 International Federation of Accountants (IFAC) 2017 2016 32 138 138 4-13 2013 29 50 50 164-75 KPMG e Instituto de Auditores Internos de España 2015 2015 PricewaterhouseCoopers 2014 The Institute of Internal Auditors 2015 2000