@article{Ermishina2026on, author={Ermishina, O.F. and Vlasova, S.S. and Smirnov, E.M.}, title={On the establishment of an internal control in a budgetary institution}, journal={JOURNAL OF MONETARY ECONOMICS AND MANAGEMENT}, publisher={ITBO University}, year={2026}, pages={532-537}, volume={0}, issue={5}, }