%0 Journal Article %T What is more profitable: full-time internal auditor or external auditor services %A Ermishina, O.F. %A Boyko, A.V. %A Smirnov, E.M. %K internal audit, staff internal auditor, external auditor, outsourcing, cosourcing, internal control system, risk management, performance, economic security %J JOURNAL OF MONETARY ECONOMICS AND MANAGEMENT %D 2026 %N 0 %P 4 %I ITBO University