E. M. Gladkina, “THE ROLE OF INTERNAL AUDIT IN FRAUD RISK MANAGEMENT: RISK-BASED APPROACH”, Public Administration & Law, vol. 2, no. 2, pp. 173–187, Feb. 2024, Accessed: Nov. 07, 2026. [Online]. Available: https://public-admin-law.owebs.ru/article/view/18953