@article{Vardanyan2026the,
author={Vardanyan, S.A. and Gorbacheva, A.S. and Smotrova, E.E. and Shemet, E.S.},
title={The Prevention and Counteraction of Fictitious Economic Transactions: a Comparative Analysis of State Methods and of Internal Control Methods in Economic Entities},
journal={Auditor},
publisher={INFRA-M Academic Publishing LLC.},
year={2026},
pages={13-17},
volume={12},
issue={3},
}