Eduardo, Rojas Yglesias, Manuel Ricardo Guerrero Febres, Hugo Alvarado Rios, Sunil Guardia Salas, Jeremías Allpas Rodríguez, Julio Arévalo Reátegui and Robert Wagner Ocadio Acosta 2023. Audit in Direct Procurement of Goods and Services of the Provincial Municipality of Moyobamba - Peru . Migration Letters. 20, S8 (Nov. 2023), 508–520. DOI:https://doi.org/10.59670/ml.v20iS8.4627.