TY JOUR TI What is more profitable: full-time internal auditor or external auditor services KW internal audit KW staff internal auditor KW external auditor KW outsourcing KW cosourcing KW internal control system KW risk management KW performance KW economic security JO JOURNAL OF MONETARY ECONOMICS AND MANAGEMENT AU Ermishina, O.F. AU Boyko, A.V. AU Smirnov, E.M. PY 2026 IS 0 PB ITBO University