1646-9895

S1646-98952024000100069

10.17013/risti.53.69-87

Spain

Ecuador

30 03 2024

53 69 87

1995 6 2 2

6-23

2014

77-84

2007

225-34

European Confederation of Institutes of Internal Auditors 2020

2018

1-10

2015 10 4 4

2022 121

2015

2021 36 3 3

365-85

2018 74 10 10

5171-86

2018 33 4 4

377-409

Information Systems Audit and Control Association 2018

International Organization for Standardization 2018

1-26

2009

7-15

National Institute of Standards and Technology

2018 535

9-25

2015 64

1-18

2018

253-9

2022 44

2018 33 4 4

410-24

2012 13 3 3

228-43

2016 30 1 1

71-92

2018 Sixth Edition