1794-3108
1794-3108
S1794-31082019000300279
Colombia
Colombia
00
12
2019
00
12
2019
61
3
279
298
[
2018
25
2
2
527-44
]
[
2004
5
109-30
]
[
2000
1
2
2
181-92
]
[
2015
13
198-230
]
[
Association of Certified Fraud Examiners (ACFE)
2019
]
[
2004
5
520-35
]
[
2018
30
2
2
135-54
]
[
2017
4
10
10
383-90
]
[
2012
14
1
1
36-50
]
[
2004
]
[
2010
21
3
3
]
[
2001
16
6
6
378-82
]
[
2018
197
162-72
]
[
2012
]
[
1972
]
[
2012
52
4
4
464-72
]
[
Deloitte Touche Tohmatsu Limited
2018
]
[
1986
59
2
2
331-66
]
[
2015
]
[
2015
16
42
42
661-87
]
[
2007
]
[
2015
23
2
2
175-96
]
[
2002
10
25-31
]
[
2008
9
25
25
465-86
]
[
2009
]
[
2018
]
[
2008
]
[
2001
18
37-46
]
[
2019
1-7
]
[
2008
1
1
1
1-25
]
[
1991
]
[
2014
Sexta
]
[
2018
33
2
2
19-34
]
[
2008
]
[
2011
16
8
8
399-405
]
[
2006
]
[
2016
18
185-93
]
[
1976
3
4
4
305-60
]
[
2018
9
12
12
1978-84
]
[
2004
16-8
]
[
2017
25
1
1
73-85
]
[
2010
3
2
2
141-60
]
[
2008
]
[
2007
116
2-3
2-3
74-9
]
[
2012
17
1
1
65-81
]
[
2003
]
[
2018
]
[
2006
]
[
2009
24
227-42
]
[
2017
59
3
3
163-81
]
[
2018
]
[
2010
16
45
45
108-13
]
[
2013
3
3
3
1-19
]
[
2007
16
55-81
]
[
2018
26
1
1
39-43
]
[
2010
]
[
1999
]
[
2005
]
[
1973
63
134-9
]
[
2009
16
32
32
73-101
]
[
2017
3
8
8
1-13
]
[
Transparency International
2018
]
[
2005
]
[
2004
]
[
2017
17
45
45
1-21
]
[
1983
5
3
3
179-94
]
[
2006
]
[
2004
7
75-96
]
[
2004
74
12
12
38-42
]
[
2016
11
3
3
658-9
]
[
2014
23
148-58
]
[
2008
51
2
2
241-58
]