Capovilla, Ricardo Augusto, and Rodrigo de Souza Gonçalves. “Internal Control Environment Evaluation by Means of Maturity Model in Government Organizations”. Contextus - Revista Contemporânea de Economia e Gestão 16, no. 2 (July 25, 2018): 146–185. Accessed December 5, 2025. https://periodicos.ufc.br/contextus/article/view/33168.