{"id":"https://openalex.org/W2347856429","doi":"https://doi.org/10.20310/1819-8813-2015-10-12-18-22","title":"ADVANTAGES AND NEED OF CREATION OF SYSTEMS OF INTERNAL AUDIT IN THE TRADE ORGANIZATIONS","display_name":"ADVANTAGES AND NEED OF CREATION OF SYSTEMS OF INTERNAL AUDIT IN THE TRADE ORGANIZATIONS","publication_year":2015,"publication_date":"2015-01-01","ids":{"openalex":"https://openalex.org/W2347856429","doi":"https://doi.org/10.20310/1819-8813-2015-10-12-18-22","mag":"2347856429"},"language":"en","primary_location":{"id":"doi:10.20310/1819-8813-2015-10-12-18-22","doi":"https://doi.org/10.20310/1819-8813-2015-10-12-18-22","is_oa":false,"landing_page_url":"https://doi.org/10.20310/1819-8813-2015-10-12-18-22","pdf_url":null,"source":{"id":"https://openalex.org/S4306540270","display_name":"\u0421\u043e\u0446\u0438\u0430\u043b\u044c\u043d\u043e-\u044d\u043a\u043e\u043d\u043e\u043c\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u044f\u0432\u043b\u0435\u043d\u0438\u044f \u0438 \u043f\u0440\u043e\u0446\u0435\u0441\u0441\u044b","issn_l":"1819-8813","issn":["1819-8813"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["jufo-1"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Social - Economic Phenomena and Processes","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5113475883","display_name":"\u0415. \u0412. \u0418\u043e\u0434\u0430","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"E. V. Ioda","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5116069635","display_name":"\u0415\u043a\u0430\u0442\u0435\u0440\u0438\u043d\u0430 \u0412\u0438\u043a\u0442\u043e\u0440\u043e\u0432\u043d\u0430 \u041f\u0435\u0440\u0444\u0438\u043b\u044c\u0435\u0432\u0430","orcid":"https://orcid.org/0009-0001-2225-8972","observed_orcids":["https://orcid.org/0009-0001-2225-8972"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"E. V. Perfilyeva","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"10","issue":"12","first_page":"18","last_page":"22"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.37790000438690186,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.37790000438690186,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.2888000011444092,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.10610000044107437,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/internal-audit","display_name":"internal audit","score":0.9629999995231628},{"id":"https://openalex.org/keywords/trade-associations","display_name":"trade associations","score":0.8600000143051147},{"id":"https://openalex.org/keywords/retail-trade","display_name":"retail trade","score":0.4129999876022339},{"id":"https://openalex.org/keywords/audit-system","display_name":"audit system","score":0.6949999928474426},{"id":"https://openalex.org/keywords/internal-control","display_name":"internal control","score":0.6050000190734863}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6580957174301147},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.6055400371551514},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.5845507383346558},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3022997975349426}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.20310/1819-8813-2015-10-12-18-22","doi":"https://doi.org/10.20310/1819-8813-2015-10-12-18-22","is_oa":false,"landing_page_url":"https://doi.org/10.20310/1819-8813-2015-10-12-18-22","pdf_url":null,"source":{"id":"https://openalex.org/S4306540270","display_name":"\u0421\u043e\u0446\u0438\u0430\u043b\u044c\u043d\u043e-\u044d\u043a\u043e\u043d\u043e\u043c\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u044f\u0432\u043b\u0435\u043d\u0438\u044f \u0438 \u043f\u0440\u043e\u0446\u0435\u0441\u0441\u044b","issn_l":"1819-8813","issn":["1819-8813"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["jufo-1"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Social - Economic Phenomena and Processes","raw_type":"journal-article"},{"id":"mag:2561095890","doi":null,"is_oa":false,"landing_page_url":"https://cyberleninka.ru/article/n/preimuschestva-i-neobhodimost-sozdaniya-sistemy-vnutrennego-audita-v-organizatsiyah-torgovli","pdf_url":null,"source":{"id":"https://openalex.org/S4306540270","display_name":"\u0421\u043e\u0446\u0438\u0430\u043b\u044c\u043d\u043e-\u044d\u043a\u043e\u043d\u043e\u043c\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u044f\u0432\u043b\u0435\u043d\u0438\u044f \u0438 \u043f\u0440\u043e\u0446\u0435\u0441\u0441\u044b","issn_l":"1819-8813","issn":["1819-8813"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["jufo-1"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"\u0421\u043e\u0446\u0438\u0430\u043b\u044c\u043d\u043e-\u044d\u043a\u043e\u043d\u043e\u043c\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u044f\u0432\u043b\u0435\u043d\u0438\u044f \u0438 \u043f\u0440\u043e\u0446\u0435\u0441\u0441\u044b","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2561095890","https://openalex.org/W4285161338","https://openalex.org/W4312663256","https://openalex.org/W6907657151","https://openalex.org/W3084563966","https://openalex.org/W3210656585","https://openalex.org/W4400736108","https://openalex.org/W2776660483","https://openalex.org/W3100591836","https://openalex.org/W2522014160"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}