Rogers Harper , Juan Iván, and Eduardo Enrique Muñoz Marín. “ANTI-FRAUD FORENSIC AUDITING AND THE IMPACT OF THE INTERNATIONAL CERTIFICATION PROGRAM OF THE IIAFA”. CPA Panamá 3, no. 1 (January 3, 2025): 70–79. Accessed April 30, 2025. https://www.revistas.up.ac.pa/index.php/cpa_panama/article/view/6627.