Hernandez Aros, ludivia, Rodrigo Plazas Estepa, and Mario Florez Guzman. “Means of Proof in Colombia and Its Occurrence Within an Audit Engagement: A Perspective of the Pentagon of Fraud”. The Republican Journal, no. 25 (July 10, 2018): 117-134. Accessed July 3, 2024. http://ojs.urepublicana.edu.co/index.php/revistarepublicana/article/view/487.