da Silva, Fabio Junio, Ilidiane de Oliveira, Carlos Eduardo Costa, Adriano Fernandes, and David de Alencar. 2019. “INDEPENDENT AUDIT:”. ITEGAM-JETIA 5 (20), 160-65. http://br940.teste.website/~itegamjetia/journal/index.php/jetia/article/view/599.