Calampa-Villegas, Alis Milena, and Manuel Alberto Hidalgo-Tupia. 2026. “Internal Control Maturity Index in Local Governments (2021-2025): Analysis of Compliance, Stability and Replicability”. InveCom Journal 6 (Especial 2): 1-9. https://doi.org/10.5281/zenodo.23088903.