Design of an internal control system based on the Coso III theoretical approach for the Patitex clothing company of Ibarra – Ecuador. Business Vision, [S. l.], v. 15, n. 1, p. 79–98, 2025. DOI: 10.32645/13906852.1344. Disponível em: https://revistasdigitales.upec.edu.ec/index.php/visionempresarial/article/view/1344. Acesso em: 21 oct. 2026.