00646naa#a2200193#i#450# EN\\bibl\127842 20260730024740.4 2782-4586 20260731b2026####ek#y0engy0150####ca RU What is more profitable: full-time internal auditor or external auditor services Journal article Moscow ITBO University 2026 4 с. Journal article local Проверка отчетности. Аудит. Ревизия. 657.6 Ermishina Oksana Fedorovna Boyko Arkadiy Vasil'evich Smirnov Egor Mihaylovich jomeam.ru