TY JOUR TI Inventory: a key mechanism of the internal control system KW internal control KW inventory KW inventory control KW surprise inventory KW planned inventory KW financial discipline KW control procedures KW theft JO Journal of Applied Research AU Ermishina, O.F. AU Smirnov, E.M. AU Kurushina, Y.Y. PY 2026 IS 0 PB ITBO University