00622naa#a2200181#i#450# EN\\bibl\29710 20250302043045.7 2071-7318 20160325b2016####ek#y0engy0150####ca RU RESTRICTIONS FOR ADEQUATE FUNCTIONING OF SYSTEM OF INTERNAL CONTROL Journal article Belgorod Belgorod State Technological University named after V.G. Shukhov 2016 3 с. Journal article local Экономика. Экономические науки. 33 Tkachenko Yuliya Aleksandrovna Tupikin P.N. zh-szf.ru