00622naa#a2200193#i#450# EN\\bibl\131113 20260727201456.1 2712-7516 20260726b2026####ek#y0engy0150####ca RU Inventory: a key mechanism of the internal control system Journal article Moscow ITBO University 2026 0 с. Journal article local Проверка отчетности. Аудит. Ревизия. 657.6 Ermishina Oksana Fedorovna Smirnov Egor Mihaylovich Kurushina Yulia Yuryevna jomeam.ru