TY JOUR TI Internal control of business entity: modern application and management accents KW internal control KW internal audit KW governance KW corporate governance KW management process KW accounting policy KW efficiency KW controls KW control procedures JO JOURNAL OF MONETARY ECONOMICS AND MANAGEMENT AU Ermishina, O.F. AU Kozlova, A.F. AU Chekushkina, A.N. PY 2025 IS 0 PB ITBO University