%0 Journal Article %T On the establishment of an internal control in a budgetary institution %A Ermishina, O.F. %A Vlasova, S.S. %A Smirnov, E.M. %K internal control, budgetary institution, financial discipline, budgetary funds, risk-based approach, public sector, control procedures %J JOURNAL OF MONETARY ECONOMICS AND MANAGEMENT %D 2026 %N 0 %P 5 %I ITBO University