@book{1997,
	author = {Estupiñán Gaitán, Rodrigo.},
	title = {Control interno y fraudes con base en los ciclos transaccionales :},
	publisher = {Ecoe Ediciones,},
	year = {2006.},
	address = {Colombia :},
	url = {https://isae.metabiblioteca.org/cgi-bin/koha/opac-retrieve-file.pl?id=b32714eaac9b1ea7246ef9dda061f424}
}