00639naa#a2200193#i#450# EN\\bibl\124774 20260531040533.7 2782-4586 20260530b2026####ek#y0engy0150####ca RU On the establishment of an internal control in a budgetary institution Journal article Moscow ITBO University 2026 5 с. Journal article local Проверка отчетности. Аудит. Ревизия. 657.6 Ermishina Oksana Fedorovna Vlasova Sofiya Stanislavovna Smirnov Egor Mihaylovich jomeam.ru