COSO FRAMEWORK: CREDIT UNION PERSPECTIVES. SIMAK, [S. l.], v. 21, n. 01, p. 130–150, 2023. DOI: 10.35129/simak.v21i01.418. Disponível em: https://ojs.feb.uajmks.ac.id/index.php/simak/article/view/418. Acesso em: 1 nov. 2026.