Fleitas, Zully. “Management Control and Audit of the Human Resources Function in a Company in Mayor Otaño in 2023”. Revista de ciencias empresariales, tributarias, comerciales y administrativas 3, no. 2 (December 1, 2024): 30–38. Accessed November 10, 2026. https://mail.educaciontributaria.com.py/revista/rcetca/article/view/63.