de Freitas Zucolotto, A., Zuccolotto, R., Pinto de Souza, F., & Roriz Caliman, D. (2026). Internal control activities in the State of Espírito Santo: similarities, stagnation and advances in relation to accounting regulations. Enfoque: Reflexão Contábil, 45(1), 103-117. https://doi.org/10.4025/enfoque.v45i1.70315