Internal control as a strategic tool in the management of contracting and procurement in a district municipality. Micaela Journal of Research - UNAMBA, [S. l.], v. 6, n. 2, p. 95–102, 2026. DOI: 10.57166/micaela.v6.n2.2025.192. Disponível em: https://revistas.unamba.edu.pe/index.php/micaela/article/view/247. Acesso em: 7 nov. 2026.