0123-3432 0123-3432 S0123-34322019000300011 10.17533/udea.ikala.v24n03a08 Colombia Colombia 00 12 2019 00 12 2019 24 3

2014 45 5 5 495-507 International Standardization Organization (ISO) 2000 International Standardization Organization (ISO) 2011 57 International Standardization Organization 2012 2015 2015 Ministerio de Hacienda y Crédito Público. República de Colombia Ministerio de Hacienda y Crédito Público. República de Colombia 2016 2015 World Customs Organization (WCO) 2018 World Customs Organization (WCO) 2018