Subject/topic The article presents the statistics of data on accidents of the State Unitary Enterprise “Moscow Metro” for 2011-2021. The author’s methodology for predicting the number of failures at the end of 2021 and 2022 is given. The technical and economic indicators for each metro line are calculated: the average number of accidents per month, the “average time to failure”, the average recovery intensity. Based on the collected empirical data, it is proved that the probability of technical failures of the Moscow subway increases in the second half of each calendar month; statistics of certain emergency dates are given.

Goals/tasks Calculate the metro performance indicators: the total number of technical failures, the indicator of the intensity of emergency traffic, the average “downtime” on one line, the reduced intensity of the flow of emergency traffic of the metro.

Methodology The methodological basis of this study is the elements of probability theory, econometric analysis, as well as programming based on MATHLAB and Wolfram. The method of empirical research was used to collect information about failures in the period from 2011 to 2012 based on data from open sources.

Conclusions It is proved that the intensity of metro failures has its own distribution law, which is expressed in an increase in the number of accidents by the end of each calendar month and corresponds to certain dates. The expediency of individual recommendations for the prevention of metro accidents is justified.

Keywords: efficiency of the metro, SUE “Moscow Metro”, accident rate, failures, accidents; average recovery time, metro accidents, metro failures, metro lines, uninterrupted operation of the metro.

References:

Periodic function. Electronic resource. [Periodicheskaya funkciya. Elektronnyj resurs] Access mode [Rezhim dostupa]: URL: https://scask.ru/a_book_e_math.php?id=101 (Date of treatment 07.07.2021) [Data obrashcheniya 07.07.2021] [in Russian]

Rykova (2003) – Rykova V. Reliability theory [Rykova V. Teoriya nadezhnosti]. M .: Oil and Gas, [M.: Neft’ i Gaz],2003 .– 25 p. [in Russian]

Raizer (1986) – Raizer V.D. Methods of the theory of reliability in the problems of standardizing the design parameters of building structures [Rajzer V.D. Metody teorii nadezhnosti v zadachah normirovaniya raschetnyh parametrov stroitel’nyh konstrukcij]. – M .: Stroyizdat [M.: Strojizdat], 1986.-192 p. [in Russian]

Barlow (1969) – Barlow R. Mathematical theory of reliability and reliability tests. [Barlou R. Matematicheskaya teoriya nadezhnosti i ispytaniya na bezotkaznost’] M.:Soviet radio [M.: Sovetskoe radio], 1969.- 488s. [in Russian]

The theory of queuing. Electronic resource.[ Teoriya massovogo obsluzhivaniya. Elektronnyj resurs] URL: http://window.edu.ru/resource/124/ 47124/files/sssu068.pdf (date of access 07.07.2021) [Data obrashcheniya 07.07.2021] [in Russian]

Three foundations of the theory of queuing. Electronic resource: [Tri osnovy teorii massovogo obsluzhivaniya. Elektronnyj resurs] URL: http: //blog.posevin.com/study/tri-osnovy-teorii-massovogo-obsluzhivaniya/[Data obrashcheniya 05.07.2021] [in Russian]

Traffic analysis. Electronic resource:[ Analiz trafika. Elektronnyj resurs] URL: http://www.justogroup.ru/ dokumentacija/cisco/unificirovannye-kommunikacii/analiz_trafikavoip.pdf (date of treatment 07/05/2021)/[Data obrashcheniya 07.05.2021] [in Russian].

State Unitary Enterprise “Moscow Metro – Investment Portal. [GUP «Moskovskij metropoliten – Investicionnyj portal] Access mode: https://investmoscow.ru/city-projects/planned-investment-projects (Date of treatment 07/07/2021) [Data obrashcheniya 07.07.2021] [in Russian].

Metro. Official portal. [Metro. Oficial’nyj portal]: http://mosday.ru/news/tags.php?metro (date of access 06/21/2021) ) [Data obrashcheniya 06.21.2021] [in Russian].

Moscow transport. Official portal. [Moskovskij transport. Oficial’nyj portal] URL: http://transport.mos.ru/ (date of access 06/07/2021) [Data obrashcheniya 06.07.2021] [in Russian].

Subject / topic The usage of the morphological matrix in assessing the innovation activity of retail companies.

Goals / objectives The construction of a morphological matrix with the identification of technologies in the business processes of retail companies.

Methodology In writing this work, such research methods as abstraction, analysis, deduction, comparison and others were used.

Conclusions and results The technologies used by retail companies at different stages of their business processes have been identified. The examples of the use of artificial intelligence, collaborations, partnerships and integration platforms in various retail companies were provided. The tendency that changes the image of retail companies have been observed. First, it comes to the use of artificial intelligence and advanced analytics. Another important conclusion drawn from the morphological matrix is the increasing role of collaborations and partnerships, as well as integration platforms to create a network effect. The rapid penetration of cognitive technologies (artificial intelligence, deep analytics) and the increasing role of integration platforms for ensuring effective collaboration between applications bridge the transition of the retail sector to a new regime. The current market structure, formed as a result of industrialization, will be transformed towards the proliferation of production, energy, logistical, technological and other digital platforms.

Keywords: Foresight, morphological matrix, retail, artificial intelligence, collaboration.

References:

Soloviev, Bessonov, Sobolev (2014) – Soloviev V.I., Bessonov A.N., Sobolev A.A. Foresight: history, methodology, relevance and prospects in Russia [Forsajt: istoriya, metodologiya, aktual’nost’ i perspektivy v Rossii] // Humanities and education in Siberia [Gumanitarnye nauki i obrazovanie v Sibiri], no. 1 (13), pp. 153-162.

Kryukov (2010) – Kryukov S.V. Foresight: from forecasting to shaping the future [Forsayt: ot prognoza k formirovaniyu budushchego]// Terra Economicus, vol. 8, no. 3-2, pp. 7-17.

Sizov (2012) – Sizov V.S. Foresight: concept, objectives and methodology. Questions of the new economy [Forsayt: ponyatiye, zadachi i metodologiya. Voprosy novoy ekonomiki], no. 2 (22), pp. 12-20.

Sukhoeva (2005) – Sukhoeva L.F. The use of morphological matrices in marketing management. Economic analysis: theory and practice [Ispol’zovaniye morfologicheskikh matrits v upravlenii marketingom. Ekonomicheskiy analiz: teoriya i praktika]//, no. 20 (53), pp. 41-44

Rosneft: digitalization of exploration and production [electronic resource] – http://techneft.ru/images/doc/ sekcii/06_informatizaciya/8_ accenture.pdf (date of access 07/10/2021)

Retail.ru: Artificial intelligence in retail [electronic resource] – https://www.retail.ru/articles/ iskusstvennyy-intellekt-v-riteyle/ (date of access 07/10/2021)

Procrmmarketing.ru: collaborations – a new trend: how to satisfy customers and increase traffic [electronic resource] – https://procrmmarketing.ru/2019 /09/20/kollobaracii-kak-noviy-trend/ (date of treatment 07/10/2021 )

TASS: How the Internet of Things is changing retail: four trends [electronic resource] – https://tass.ru/ekonomika/6054981 (date of treatment 07/10/2021)

Bruno Jacobsen, Irmeli Hirvensalo «9 Foresight Methodologies Successful Companies Use to Stay Ahead», [electronic resource] – https://www.futuresplatform .com/blog/9-foresight-methodologies-successful-companies-use-stay-ahead (date of treatment 07/10/2021)

Dr Xiaoxi He “Will Amazon Go win the war between computer vision and RFID in retail?” [электронный ресурс] – https://www.idtechex.com/en/research-article/will-amazon-go-win-the-war-between-computer-vision-and-rfid-in-retail/10463 (дата обращения 10.07.2021)

Subject/theme The article deals with the public institute of environmental audit. The application of the concept of risk-based approach in the process of environmental audit and control (supervision) over the activities of economic entities is considered, the classification of the main environmental risks is given. The issues of analysis, assessment and management of environmental risks both in the organization and in the process of environmental audit and control (supervision) are touched upon.

Goals/Objectives The purpose of the study is to study the modern system of regulation and implementation of environmental audit and control (supervision) over the activities of economic entities to develop recommendations for the effective use of this method of control.

Methodology The methodological basis of the study is made up of both general and particular scientific methods of cognition. Such methods as analysis and synthesis, induction and deduction, methods of comparison and analogies, etc. are used.

Results/conclusions The authors consider it necessary to regulate processes that give rise to negative consequences for nature. Environmental audit can act as a supervisory institution. This leads to the need to develop a methodology for environmental control and recommendations for the implementation of such a system, the creation of the necessary organizations, giving them certain powers and developing a regulatory framework.

Keywords: environmental audit, environmental risks, risk assessment, risk management, sustainable development.

References:

Bortsova (2015) – Bortsova S. Practical recommendations for environmental risk assessment / S. Bortsova, I. Konyukhova, Z. Mirjalalova, O. Pechenyuk, L. Slivchenko [Prakticheskie rekomendacii po otsenke ekologicheskih riskov]- Bishkek.: 2015.

Kamilov, Kamilova, Kamilova (2017) – Kamilov M.K., Kamilova P. D., Kamilova Z. M. Ecological problems in agriculture as a consequence of intensification of the development of the agro-industrial complex of Russia // RPPE. [Ekologicheskie problemy v sel’skom hozyaistve kak sledstvie intensifikatsii razvitiya agropromyshlennogo kompleksa Rossii // RPPE] 2017. №1 (75).

Matveeva (2018) – Matveeva A. A. Risk management to ensure environmental safety at enterprises. Vestnik VolSU. Series 11. Natural sciences. [Upravlenie riskami dlya obespecheniya ekologicheskoi bezopasnosti na predpriyatiyah // Vestnik VolGU. Seriya 11. Estesstvennye nauki] 2018. №3. pp. 51–58

Mochalova (2009) – Mochalova L.A. Methodology and mechanisms for ensuring the environmental sustainability of an industrial enterprise: autoref. dis. on the soisk. scientific degree of Doctor of Economics (08.00.05) / Mochalova Lyudmila Anatolievna; [Place of protection: Ur. gos. ekonom. un-t]. – Ekaterinburg, [Metodologiya I mechanizmy obespecheniya ekologicheskoi ustoychivosti promyshlennogo predpriyatiya:avtoref. dis. na soisk. uchen. stepeni doktora ekonom. nauk] 2009.

Mochalova (2010) – Mochalova L. A. Ecological risks of industrial enterprise and management of them / Izvestiya UGGU. [Ekologicheskie riski promyshlennogo predpriyatiya i upravlenie imi // Izvestiya UGGU] 2010. №24.

Savin, Savin, Savin (2014) – Savin A. A., Savin I. A., Savin D. A. Audit for masters: Audit theory: Textbook. -M.: Vuzovsky uchebnik; INFRA-M, [Audit dlya magistrov: Teoriya audita: Uchebnik // Vuzovsky uchebnik; INFRA-M] 2014. -272 p.

Savin, Savin, Savin (2015) – Savin A. A. Audit: textbook and practicum for academic bachelor’s degree / A. A. Savin, I. A. Savin, A. A. Savin. -M.: Publishing house Jurait, [Audit: Uchebnik i praktikum dlya akademicheskogo bakalavriata // Izdatel’stvo Jurait] 2015. -599 p. – Series: Bachelor. Academic course.

Zaslavskaya (2015) –Zaslavskaya N.M. Ecological audit: history and modern legal regulation / N.M. Zaslavskaya / Ecological law. [Ekologicheskiy audit: istoriya i sovremennoe pravovoe regulirovanie // Ekologicheskoe pravo] 2015. N 6. p. 3 – 11.

Ostrovskaya (2016) – Ostrovskaya O.L. Improving the audit methodology in the context of the implementation of the sustainable development strategy / Audit Statements. [Sovershenstvovanie metodologii audita v usloviyah realizacii strategii ustoychivogo razvitiya // Auditorskie vedomosti] 2016. N 1. p. 9 – 26.

Ermatov, Ilkhomjonova (2018) – Ermatov T., Ilkhomzhonova F. Ecological audit as a factor in reducing environmental risk / International Journal of Humanities and Natural Sciences. [Ekologicheskiy audit kak faktor snizheniya ekologicheskogo riska // Mezhdunarodnyi zhurnal gumanitarnyh I estestvennyh nauk] 2018. No 6-1, p. 15-18.

ABSTRACT

Subject / topic It is difficult to understand consumer psychology without knowing how people process information and make decisions. The field of consumer behavior covers a wide range as it focuses on the entire consumption process, including issues affecting the consumer before, after and during a purchase. This article examines the importance of marketing strategies as marketers are most interested in studying consumer motivation and behavior. Marketing strategies are based on explicit and implicit concepts of consumer behavior. Marketing research aims to raise consumer awareness in order to gain a competitive advantage and understand the needs and wants of consumers.

Goals / objectives Study various aspects of consumer behavior through the lens of psychology to develop marketing incentives. Analyze and describe from a theoretical point of view the psychological factors of influence on consumers and ways of forming a marketing strategy to increase competitiveness.

Methodology The structure of the research is based on general scientific methods: analysis, synthesis, generalization, analogy, grouping, description. The research is based on the analysis of domestic and foreign authors.

Results / conclusions Research on consumer behavior can be viewed from different angles, but a psychological perspective highlights individual consumer differences by exploring the multifaceted features of consumer psychology such as motivation, beliefs, and perceptions. In the course of the study, an attempt was made to describe psychological concepts to study the internal factors of influence, motivational direction and attitudes of consumers.

Keywords: marketing, buyer, consumer, consumer psychology, consumer behavior, influencing factors.

Referense:

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2. Энджел, Блэкуэлл, Миниард (2007) – Энджел Д.Ф., Блэкуэлл Р.Д., Миниард П.У. Поведение потребителей. СПб.: Питер, 2007. 325 с. / ngel D.F., Blackwell R.D., Miniard P.W. (2007) – Consumer behavior. SPb .: Peter [Peter], 2007.325 p.
3. Arnold, Robertson, & Cooper (1995) – Arnold, J. Robertson, I.T & Cooper, C.L, Work psychology. Understanding human behaviour in the workplace. 2nd Edition. London: Pitman, 1995.
4. Bagozzi, Gopinath, Nyer, (1999) – Bagozzi, R.P, Gopinath, M, Nyer, P.U, The Role of Emotions in Marketing. Journal of the Academy of Marketing Science.1999, 27, 184-207.
5. Cooley (1902) – Cooley, C. Human nature and the social order. New York: Scribner’s.
6. Csikszentmihalyi (2000) – Csikszentmihalyi, M. The Cost and benefits of consuming. Journal of Consumer Research, 2000, 27, 267-272.
7. Greenwald & Leavitt (1984) – Greenwald, A. G., & Leavitt, C. Audience involvement in advertising: Four levels. Journal of Consumer Research. 1984, 11(1), 581–592.
8. Hawkins, Mothersbaugh (2010) – Hawkins, D & Mothersbaugh, D Consumer Behaviour. Building Marketing Strategy. Eleventh Edition. McGraw Hill Irwin. 2010, 778
9. Jansson-Boyd, Cathrine (2010) – Jansson-Boyd, Cathrine V. Consumer behavior — Psychological aspects. Consumers – Psychology. McGraw-Hill Education, 2010, 213.
10. Kahneman (1973) – Kahneman, D, Attention and Effort Prentice-Hall series in experimental psychology. 1st ed. Englewood Cliffs: Prentice-Hall. 1973, 253. Available at:

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11. Kassarjian (1971) – Kassarjian, H.Personality and Consumer Behaviour: A review. Journal of Marketing Research. 1971, 409-418.
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13. Maslow (1970) – Maslow, A.H, Motivation and Personality. 2nd Edition. New York, Harper and Row. 1970, 369.
14. McGuire (1976) – McGuire, W, J. Some internal Psychological Factors Influencing Consumer Choice. Journal of Consumer Research, 1976, 302-19.
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16. Schachtel (1954) – Schachtel, E, The Development of Focal Attention and the Emergence of Reality. Psychiatry: Interpersonal and Biological Processes, 1954, 17, 309-324.
17. Solomon, Bamossy, Askegaard & S. Hogg (2019) – Solomon, M. Bamossy, G. Askegaard & S. Hogg, M. Consumer Behaviour. A European Perspective. Seventh edition. Prentice Hall, 2019, 648.
18. Wertheimer (1923) – Wertheimer, M. Principles of perceptual organisation. In D.C. Beardslee & M. Wertheimer. Readings in Perception. Princeton, NJ: Van Nostrand, 1923, 438.
19. Yi & inger Baumgarter (2004) – Yi, S &inger Baumgarter, H, Coping with negative emotions in purchase related situations. Journal of Consumer Psychology. 2004, 14, No. 3, 303-17.

Subject/topic The relevance of the study is due to the growing interest of governments in the mechanism of functioning of special economic zones, which is becoming an integral part of the modern world economy and is a tool for the development of foreign economic relations and foreign economic activity while maintaining the growth of domestic production, national welfare and the economy as a whole. The subject of the research is the peculiarities of the development of special economic zones, their characteristic features, the effectiveness of activities and the prospects for the functioning of the SEZ of industrial production type “Togliatti”.

Goals/objectives The aim of the work is to study special economic zones and their modern development, paying special attention to the Russian practice of the formation of SEZs. The main tasks of the work were: to study the essence of special economic zones, their features and types, to analyze the development of SEZs in the world, the specifics of the development of Russian SEZs and their modern functioning; to analyze the activities, efficiency and prospects of the special economic zone of industrial and production type “Togliatti”.

Methodology The set goals and objectives were achieved through a systematic approach to the use of both theoretical (analysis and synthesis of the information received) and practical (empirical) methods. Namely, research is characterized by the use of such methods as systematization and generalization, classification, system analysis, observation, comparison, description, forecasting.

Results/conclusion As a result, an analysis of the specifics of the development of SEZs in Russia, a comparative assessment of the effectiveness of the functioning of Russian SEZs and their priority areas of development was carried out, one of the successfully functioning Russian SEZs of the industrial-production type “Togliatti” was examined in detail and the results of its current activities were determined. The following conclusions were made: at the moment, the SEZ of Russia have the opportunities and potential for the development and achievement of the goals enshrined in the legislation. It is necessary to progressively resolve current issues and eliminate the emerging shortcomings in the system of SEZ organizing.

For the progressive development of the SEZ, it is important to pay attention to the current indicators, to consistently assess and analyze the activities, to take into account the lagging indicators and to use all available tools to support the development of the SEZ institution and the entire economic system as a whole. The considered special economic zone of industrial-production type “Togliatti” based on the results of the analysis can be considered effective and modern, for its subsequent development there is a significant resource potential and promising strategic goals.

Keywords: special economic zones, SEZ, Togliatti, operational efficiency, economic development, industrial and production activities.

References:

Arskaya, Kravchenko, Usatova (2018) – Arskaya E.V., Kravchenko L.N., Usatova L.V. Stages of the emergence and development of free economic zones // Economics. Computer science. [Etapy vozniknoveniya i razvitiya svobodnyh ekonomicheskih zon // Ekonomika. Informatika], 2018, No. 3. pp. 442-449

Borodina (2018) – Borodina O.B. The role and place of free economic zones and special economic zones in the development of the Russian economy // Moscow economic journal. [Rol’ i mesto svobodnyh ekonomicheskih zon i osobyh ekonomicheskih zon v razvitii ekonomiki Rossii // Moskovskij ekonomicheskij zhurnal], 2018, No. 5 (3). pp. 76-81

Vasiliev, Shchukina (2019) – Vasiliev A.N., Shchukina A.Ya. Comparative analysis of the effectiveness of the SEZ in Russia // Vestnik VUiT. [Sravnitel’nyj analiz effektivnosti deyatel’nosti SEZ v Rossii // Vestnik VUiT], 2019, No. 1. pp. 5-13

Vylkova, Tarasevich (2019) – Vylkova E.S., Tarasevich A.L. Special economic zones as drivers of economic development in Russia // Izvestia SPbGEU. [Osobye ekonomicheskie zony kak drajvery ekonomicheskogo razvitiya Rossii // Izvestiya SPbGEU], 2019, No. 5-1 (119). pp. 57-64

Dyatlova, Yusupov (2017) – Dyatlova E.V., Yusupov T.Z. Legal regulation of special economic zones as a tool for the development of the economy of the Russian Federation // Young scientist. [Pravovoe regulirovanie osobyh ekonomicheskih zon kak instrumenta razvitiya ekonomiki Rossijskoj Federacii // Molodoj uchenyj], 2017, No. 7. pp. 342-345

Emelyanova (2017) – Emelyanova K.N. Comparative analysis of various types of special economic zones operating on the territory of Russia // Issues of Economics and Management. [Sravnitel’nyj analiz razlichnyh vidov osobyh ekonomicheskih zon, funkcioniruyushchih na territorii Rossii // Voprosy ekonomiki i upravleniya], 2017, No.1(8). pp. 112-114

Kvashnina (2021) – Kvashnina I.A. Special economic zones as a tool for attracting foreign investment // Bulletin of the Institute of Economics of the Russian Academy of Sciences. [Osobye ekonomicheskie zony kak instrument privlecheniya inostrannyh investicij // Vestnik Instituta ekonomiki RAN], 2021, No. 3. pp. 121-132

Kostyunina (2012) – Kostyunina G.M. Free economic zones in Russia // International economic relations of Russia: Textbook / ed. I.N. Platonova. [Svobodnye ekonomicheskie zony v Rossii // Mezhdunarodnye ekonomicheskie otnosheniya Rossii: Uchebnik / pod red. I.N. Platonovoj] – M .: Master, INFRA-M, 2012. p. 201-220

Kuznetsova (2016) – O. V. Kuznetsova Special economic zones: effective or not? // Spatial Economics. [Osobye ekonomicheskie zony: effektivny ili net?//Prostranstvennaya ekonomika], 2016,No.4.pp.129-152

Moldovan (2018) – Moldovan A.A. The results of the activities of special economic zones in the Russian Federation in 2017 // Moscow economic journal. [Itogi deyatel’nosti osobyh ekonomicheskih zon v Rossijskoj Federacii v 2017 godu // Moskovskij ekonomicheskij zhurnal], 2018, No. 4. pp. 2-4

Popova, Rubtsov, Popova, Kaptyukhin (2015) – Popova M.V., Rubtsov N.M., Popova D.B., Kaptyukhin R.V. Research of the main approaches to the interpretation and content of the concept of “Special economic zone” // Bulletin Eurasian science. [Issledovanie osnovnyh podhodov k traktovke i soderzhaniyu ponyatiya «Osobaya ekonomicheskaya zona» // Vestnik evrazijskoj nauki], 2015. No. 2 (27).p.58

Streltsov, Yakovlev (2018) – Streltsov A.V., Yakovlev G.I. Features of doing business in special economic zones of the Russian Federation // Russian Journal of Entrepreneurship. [Osobennosti vedeniya predprinimatel’skoj deyatel’nosti v osobyh ekonomicheskih zonah RF // Rossijskoe predprinimatel’stvo], 2018. Volume 19, No. 4. pp. 895-906

Tarasova, Bobkova, Kozhevnikova (2018) – Tarasova Yu.A., Bobkova T.S., Kozhevnikova S.A. On the issue of legal regulation of special economic zones in Russia // Bulletin of Eurasian Science. [K voprosu pravovogo regulirovaniya osobyh ekonomicheskih zon v Rossii // Vestnik Evrazijskoj nauki], 2018, No. 3. pp. 1-10

Subject/Topic Features of internal control in the group of companies. The emergence of internal control over specific segments of activity was associated with the need to assess the correspondence between the actual situation and the development goals.

Goals/objectives To identify the role of internal control for a group of companies in preventing problems in the financial and organizational sector.

The purpose of this work is to show how the overall quality of control and the efficiency of the company’s activities are improved through the introduction of preventive methods of internal control, and to indicate that a developed internal control system is a protective barrier against various types of data manipulation and fraud within companies. Special attention was paid to fraud in financial statements, since it can cause the most serious damage, leading to instability of the financial and economic environment.

Methodology The main research methods were such methods as comparison, analysis and a systematic approach. Monitoring activities should ensure the detection and timely response to possible deviations related to the goals. Responding to the complex needs of the market, companies are exposed to numerous internal and external influences, some of which can cause significant damage. Companies have realized that it is safer and cheaper to create their own internal control systems to prevent such influences.

Conclusions The creation of an internal control system in a group of companies can become a serious basis for preventing and detecting the possibility of fraud in the financial and organizational spheres.

Keywords: control, internal control, audit, fraud, corporate governance, group of companies.

Reference:

Vasilenko (2019). – Vasilenko A. A., Samoylenko Yu. S. Classification of control procedures as an element of the internal control system of an organization [Klassifikaciya kontrol’nyh procedur kak elementa sistemy vnutrennego kontrolya organizacii ] // Actual issues of theory and practice of the development of scientific research. Collection of articles of the International Scientific and Practical Conference. – Ufa, 2019-p. 96-103. [in Russian]

Vinokur (2019). – Vinokur I. R. Methods of analysis and risk management [Metodika analiza i upravleniya riskami] // Socio-economic sciences-2019. – No. 3. – p. 93-108. [in Russian]

Gogishvili (2014) – Gogishvili V. N. Internal control in the management system of the holding company [Vnutrennij kontrol’ v sisteme upravleniya holdingom]. – 2014. – 289 P. [in Russian]

Golovach (2013) – Golovach A.M. Internal control and internal audit in the organization: differentiation of competence [Vnutrennij kontrol’ i vnutrennij audit v organizacii: razgranichenie kompetencii] // Audit reports. – 2013. – No. 1. – p. 5-7. [in Russian]

Guzov (2015) – Guzov Yu. N. Practice of planning in risk-oriented audit [Praktika planirovaniya v risk-orientirovannom audite]. – 2015. – No. 1. – p. 29-41. [in Russian]

Kamordzhanova (2017) – Kamordzhanova N. A., Selezneva A.V. Internal control of non-financial reporting of the organization [Vnutrennij kontrol’ nefinansovoj otchetnosti organizacii] [// Strategies for the development of entrepreneurship in modern conditions. Collection of scientific papers of the I International Scientific and practical conference. Scientific editors: E. A. Gorbashko, V. G. Shubaeva. – St. Petersburg, 2017. – p. 169-171.

Komissarov (2014) – Komissarov G. P. Corporate governance of the organization at the present stage [Korporativnoe upravlenie organizaciej na sovremennom etape]/ Money and Credit. – 2014. – No. 3. – p. 42-46. [in Russian]

Kulyakina (2018) – Kulyakina E. L., Korotkova O. V. Theoretical aspects of the organization of internal control of production costs in commercial organizations [Teoreticheskie aspekty organizacii vnutrennego kontrolya zatrat na proizvodstvo produkcii v kommercheskih organizaciyah]. – 2018. – № 6 (24). – P. 3[in Russian]

Levanova (2011) – Levanova L. N. Theory of corporate governance [Teoriya korporativnogo upravleniya ]/ Saratov, 2011. – 171 p. [in Russian]

Shebek (2015) – Shebek S. Corporate standards: all according to the rules [Korporativnye standarty: vse po pravilam ] // Economy and life. – 2015. – No. 2. – p. 18-23. [in Russian]