O. C. Castellanos Polo, J. A. Velásquez Ochoa, G. I. Arboleda Posada, and J. O. Suaza Arcila, “Forensic auditing: an essential instrument of internal control in public entities?”, Adm. Desarro., vol. 52, no. 1, pp. 95–112, Jun. 2022, doi: 10.22431/25005227.vol52n1.6.