2448-5705
2448-5705
S2448-57052025000200177
10.22201/ceiich.24485705e.2025.36.84226
Mexico
Mexico
00
08
2025
00
08
2025
13
36
177
200
[
2003
7
2
2
142-54
]
[
2003
1
1
]
[
2016
54
5
5
1398-411
]
[
1970
1
]
[
2007
7
7
7
]
[
BCBS
2022
]
[
BCSC
2022
]
[
2010
3
]
[
2014
140-56
]
[
2012
13
2
2
178-95
]
[
2018
19
1
1
140-63
]
[
1990
35
1
1
128-52
]
[
1996
]
[
COSO
2017
]
[
1998
]
[
1957
1
1
]
[
2019
49
1
1
]
[
2016
7
3
3
19-29
]
[
2016
195-209
]
[
2011
29
1
1
23-38
]
[
2011
22
3
3
81-8
]
[
1999
17
1
1
85-92
]
[
2013
16
6
6
651-75
]
[
ISO
2009
]
[
ISO
2015
5
]
[
ISO
2018
]
[
ISO
2018
]
[
2004
12
2
2
162-71
]
[
2003
7
4
4
75-91
]
[
2009
19-29
]
[
2012
9
1
1
93-110
]
[
2008
3
259-69
]
[
2021
1
15-40
]
[
2003
]
[
2010
14
3
3
464-85
]
[
1963
]
[
1992
23
2
2
311-31
]
[
1958
48
3
3
261-97
]
[
2004
8
2
2
142-9
]
[
1995
]
[
OCDE
2019
21
]
[
2021
40
6
6
]
[
2016
33
1
1
188-99
]
[
2001
19
2
2
79-87
]
[
2007
50
6
6
523-33
]
[
1978
59-79
]
[
2006
15
3
3
]
[
2009
]
[
2010
21
2
2
145-57
]
[
2003
16
4
4
640-61
]
[
2002
3
3
3
303-22
]
[
2000
]
[
2010
]
[
2019
12
3
3
327-43
]
[
UNECE
2017
]
[
2022
35
1
1
4047-64
]
[
2012
2
205-24
]
[
2001
131
1
1
31-61
]