2218-3620 2218-3620 S2218-36202018000100269 Cuba 00 03 2018 00 03 2018 10 1 269 277

1998 Committee of Sponsoring Organizations of the Treadway Commission 1992 2010 5 4 4 22-37 Joint Standards Australia/Standards New Zealand Committee 1999 International Organization for Standardization 2009 Nicaragua. Centro Humbold 2004 2011 2010 República de Cuba. Oficina Nacional de Normalización 2015