Haro Haro, E.M., Rodríguez Alegría, M.J. and Urbina Poveda, M.A. 2022. Internal control management for SMEs from the perspective of corporate governance and impact on financial results, commercial sector. Ciencia Digital. 6, 2 (Apr. 2022), 49-71. DOI:https://doi.org/10.33262/cienciadigital.v6i2.2108.