%0 Journal Article %T Interrelation of internal and external audit: positive and negative aspects %A Yermishina, O.F. %A Smirnov, E.M. %A Kurushina, Y.Y. %K audit, internal audit, external audit, audit, internal control system, control information, responsibility, independence %J Journal of Applied Research %D 2026 %N %P 0 %I ITBO University