TY JOUR TI On the establishment of an internal control in a budgetary institution KW internal control KW budgetary institution KW financial discipline KW budgetary funds KW risk-based approach KW public sector KW control procedures JO JOURNAL OF MONETARY ECONOMICS AND MANAGEMENT AU Ermishina, O.F. AU Vlasova, S.S. AU Smirnov, E.M. PY 2026 IS 0 PB ITBO University