Bustamante-León, M.; Baque Quijije, M.; Cedeño Mainato, D.; Pereira Silva, N.; León Véliz, H. Optimization of Collection and Cash Management: An Operational Audit Approach. LACCEI 2025, 1 (12). https://doi.org/10.18687/LACCEI2025.1.1.1730.