%0 Journal Article %T Internal management control as a base the evaluation of responsibility centers %A Savitskiy, D.. %K (internal control system (ICS), internal management control, responsibility centers, cost center, center of proceeds, profit center, center of investments, evaluation of responsibility centers in the deviations, internal segmental reporting %J Auditor %D 2014 %N 0 %P 5 %I INFRA-M Academic Publishing LLC.