00588naa#a2200181#i#450# EN\INFRA-M\bibl\6861 20241214064831.6 1998-0701 20141225b2014####ek#y0engy0150####ca RUS RU Identification of the risks of material misstatement of the facts of economic life in the evaluation of the internal control system Journal article Moscow INFRA-M Academic Publishing LLC. 2014 11 с. Journal article local Sungatullina R. N. Gogoleva O. zh-szf.ru