%0 Journal Article %T Inventory: a key mechanism of the internal control system %A Ermishina, O.F. %A Smirnov, E.M. %A Kurushina, Y.Y. %K internal control, inventory, inventory control, surprise inventory, planned inventory, financial discipline, control procedures, theft %J Journal of Applied Research %D 2026 %N 0 %P 0 %I ITBO University