Palma Yáñez, Ingrid, Francisca Robles Donoso, Karen Valenzuela Fuentes, and Yasna Ayala Avilés. “Main Challenges in the Implementation of the Model of the Three Lines of Defense in Companies”. Contabilidad y Auditoría, no. 58 (September 10, 2023): 15-38. Accessed July 22, 2024. https://ojs.econ.uba.ar/index.php/Contyaudit/article/view/2787.