TY JOUR TI Interrelation of internal and external audit: positive and negative aspects KW audit KW internal audit KW external audit KW audit KW internal control system KW control information KW responsibility KW independence JO Journal of Applied Research AU Yermishina, O.F. AU Smirnov, E.M. AU Kurushina, Y.Y. PY 2026 IS PB ITBO University