J. J. Guerrero Toala, K. M. Bautista Cabeza, F. L. Figueroa-Moreno, J. C. Bustamante Portez, and W. G. Arias Lascano, “Internal control and its impact on the management of the budget of the Municipal Decentralized Autonomous Government of the Esmeraldas canton, Province of Esmeraldas - Ecuador, period 2019-2020”, IBEROECB, vol. 3, no. 2, pp. 85–95, Nov. 2023.