Fumarulo y Prieto afirman que «[…] la globalización está presente en la realidad cotidiana del actuar humano, en todos los aspectos, representando grandes oportunidades para hacer negocios lícitos, haciendo crecer las economías y las oportunidades de desarrollo of such international regulations and the mandatory implementation of an independent Internal Audit unit in all companies that contributes to generate value and strengthen transparency in them.
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