{"id":"https://openalex.org/W3206484367","doi":"https://doi.org/10.24891/ia.24.10.1088","title":"Formulating a risk-based model of customer audit at a budgetary institution: Some special aspects","display_name":"Formulating a risk-based model of customer audit at a budgetary institution: Some special aspects","publication_year":2021,"publication_date":"2021-10-15","ids":{"openalex":"https://openalex.org/W3206484367","doi":"https://doi.org/10.24891/ia.24.10.1088","mag":"3206484367"},"language":"en","primary_location":{"id":"doi:10.24891/ia.24.10.1088","doi":"https://doi.org/10.24891/ia.24.10.1088","is_oa":false,"landing_page_url":"https://doi.org/10.24891/ia.24.10.1088","pdf_url":null,"source":{"id":"https://openalex.org/S4210193061","display_name":"International Accounting","issn_l":"2073-5081","issn":["2073-5081","2311-9381"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["russia-white-list-2"],"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":"International Accounting","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/A5108138717","display_name":"Dmitrii A. ENDOVITSKII","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I71305448","display_name":"Voronezh State University","ror":"https://ror.org/0543j5e78","country_code":"RU","type":"education","lineage":["https://openalex.org/I71305448"]}],"countries":["RU"],"is_corresponding":false,"raw_author_name":"Dmitrii A. ENDOVITSKII","raw_affiliation_strings":["Voronezh State University (VSU)"],"raw_orcid":"https://orcid.org/0000-0002-0030-0252","affiliations":[{"raw_affiliation_string":"Voronezh State University (VSU)","institution_ids":["https://openalex.org/I71305448"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5103284708","display_name":"Larisa Sergeevna Korobeinikova","orcid":"https://orcid.org/0000-0003-4290-9880","observed_orcids":["https://orcid.org/0000-0003-4290-9880"]},"institutions":[{"id":"https://openalex.org/I71305448","display_name":"Voronezh State University","ror":"https://ror.org/0543j5e78","country_code":"RU","type":"education","lineage":["https://openalex.org/I71305448"]}],"countries":["RU"],"is_corresponding":false,"raw_author_name":"Larisa S. KOROBEINIKOVA","raw_affiliation_strings":["Voronezh State University (VSU)"],"raw_orcid":"https://orcid.org/0000-0003-4290-9880","affiliations":[{"raw_affiliation_string":"Voronezh State University (VSU)","institution_ids":["https://openalex.org/I71305448"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5022201604","display_name":"Sergei V. GOLOVIN","orcid":"https://orcid.org/0000-0002-9722-4523","observed_orcids":["https://orcid.org/0000-0002-9722-4523"]},"institutions":[{"id":"https://openalex.org/I71305448","display_name":"Voronezh State University","ror":"https://ror.org/0543j5e78","country_code":"RU","type":"education","lineage":["https://openalex.org/I71305448"]}],"countries":["RU"],"is_corresponding":false,"raw_author_name":"Sergei V. GOLOVIN","raw_affiliation_strings":["Voronezh State University (VSU)"],"raw_orcid":"https://orcid.org/0000-0002-9722-4523","affiliations":[{"raw_affiliation_string":"Voronezh State University (VSU)","institution_ids":["https://openalex.org/I71305448"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5110780346","display_name":"Natal'ya E. SPIRIDONOVA","orcid":"https://orcid.org/0000-0003-4492-8524","observed_orcids":["https://orcid.org/0000-0003-4492-8524"]},"institutions":[{"id":"https://openalex.org/I71305448","display_name":"Voronezh State University","ror":"https://ror.org/0543j5e78","country_code":"RU","type":"education","lineage":["https://openalex.org/I71305448"]}],"countries":["RU"],"is_corresponding":false,"raw_author_name":"Natal'ya E. SPIRIDONOVA","raw_affiliation_strings":["Voronezh State University (VSU)"],"raw_orcid":"https://orcid.org/0000-0003-4492-8524","affiliations":[{"raw_affiliation_string":"Voronezh State University (VSU)","institution_ids":["https://openalex.org/I71305448"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I71305448"],"apc_list":null,"apc_paid":null,"fwci":0.1681,"has_fulltext":false,"cited_by_count":2,"citation_normalized_percentile":{"value":0.58287872,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":95},"biblio":{"volume":"24","issue":"10","first_page":"1088","last_page":"1102"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12779","display_name":"Public Procurement and Policy","score":0.29249998927116394,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"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/T12779","display_name":"Public Procurement and Policy","score":0.29249998927116394,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"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/T13509","display_name":"Accounting and Financial Management","score":0.2110999971628189,"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":0.1761000007390976,"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/risk-based-internal-control","display_name":"risk-based internal control","score":0.9409999847412109},{"id":"https://openalex.org/keywords/budgetary-institutions","display_name":"budgetary institutions","score":0.777999997138977},{"id":"https://openalex.org/keywords/public-procurement","display_name":"public procurement","score":0.8700000047683716},{"id":"https://openalex.org/keywords/procurement-risk","display_name":"procurement risk","score":0.6589999794960022},{"id":"https://openalex.org/keywords/procurement-compliance","display_name":"procurement compliance","score":0.5619999766349792},{"id":"https://openalex.org/keywords/internal-control-effectiveness","display_name":"internal control effectiveness","score":0.5630000233650208}],"concepts":[{"id":"https://openalex.org/C201650216","wikidata":"https://www.wikidata.org/wiki/Q829492","display_name":"Procurement","level":2,"score":0.7739663124084473},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.5825777649879456},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5721693634986877},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.5548827052116394},{"id":"https://openalex.org/C112930515","wikidata":"https://www.wikidata.org/wiki/Q4389547","display_name":"Risk analysis (engineering)","level":1,"score":0.5483798980712891},{"id":"https://openalex.org/C2780510313","wikidata":"https://www.wikidata.org/wiki/Q178706","display_name":"Institution","level":2,"score":0.481833815574646},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.4649789333343506},{"id":"https://openalex.org/C98045186","wikidata":"https://www.wikidata.org/wiki/Q205663","display_name":"Process (computing)","level":2,"score":0.45400571823120117},{"id":"https://openalex.org/C182306322","wikidata":"https://www.wikidata.org/wiki/Q1779371","display_name":"Order (exchange)","level":2,"score":0.4343113303184509},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.42863601446151733},{"id":"https://openalex.org/C32896092","wikidata":"https://www.wikidata.org/wiki/Q189447","display_name":"Risk management","level":2,"score":0.42689618468284607},{"id":"https://openalex.org/C199450454","wikidata":"https://www.wikidata.org/wiki/Q1667931","display_name":"Internal control","level":3,"score":0.42634934186935425},{"id":"https://openalex.org/C21547014","wikidata":"https://www.wikidata.org/wiki/Q1423657","display_name":"Operations management","level":1,"score":0.3648452162742615},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.34912392497062683},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.34678709506988525},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.24036812782287598},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.16505840420722961},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.1284976601600647},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.24891/ia.24.10.1088","doi":"https://doi.org/10.24891/ia.24.10.1088","is_oa":false,"landing_page_url":"https://doi.org/10.24891/ia.24.10.1088","pdf_url":null,"source":{"id":"https://openalex.org/S4210193061","display_name":"International Accounting","issn_l":"2073-5081","issn":["2073-5081","2311-9381"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["russia-white-list-2"],"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":"International Accounting","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16","score":0.6601999998092651}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":5,"referenced_works":["https://openalex.org/W2805195962","https://openalex.org/W3024615813","https://openalex.org/W3082418145","https://openalex.org/W3129146125","https://openalex.org/W4255366768"],"related_works":["https://openalex.org/W7164250448","https://openalex.org/W7220060280","https://openalex.org/W2045628574","https://openalex.org/W1154454294","https://openalex.org/W7219491099","https://openalex.org/W3111779658","https://openalex.org/W2369948775","https://openalex.org/W7223564487","https://openalex.org/W2105359026","https://openalex.org/W7170091685"],"abstract_inverted_index":{"Subject.":[0],"This":[1],"article":[2,45,87,132],"deals":[3],"with":[4,112],"the":[5,9,17,33,36,49,60,67,73,77,92,99,106,109,113,116,122,137,147,156,167,172,179,183,204,207],"issues":[6,50],"related":[7],"to":[8,25,47],"development":[10,190],"of":[11,19,35,39,51,56,59,69,79,94,108,115,124,126,139,143,146,160,170,174,193,206],"internal":[12,57,95,144],"control":[13,58,145,163],"procedures":[14],"defined":[15],"on":[16],"basis":[18],"a":[20,40,53,63,134,140,150,161,194],"risk-based":[21,54,162,195],"approach":[22],"in":[23,28,66,119,121],"order":[24],"minimize":[26],"risks":[27,100],"procurement":[29,37,125,173],"activities":[30,111],"and":[31,83,129,153,158,177,191],"improve":[32],"effectiveness":[34,93],"department":[38],"budgetary":[41,64,151],"institution.":[42,209],"Objectives.":[43],"The":[44,86,131,189],"aims":[46],"study":[48],"making":[52],"model":[55,142,197],"customer,":[61,148],"namely":[62,149],"institution,":[65,152],"field":[68,123],"procurement.":[70],"Methods.":[71],"For":[72],"study,":[74],"we":[75],"used":[76],"methods":[78],"analysis,":[80],"grouping,":[81],"comparison,":[82],"generalization.":[84],"Results.":[85],"identifies":[88],"certain":[89],"factors":[90],"constraining":[91],"control.":[96],"It":[97],"describes":[98,155],"faced":[101],"by":[102,182],"controllers":[103],"when":[104],"verifying":[105],"compliance":[107],"customer's":[110],"requirements":[114],"Statutory":[117],"regulations":[118],"force":[120],"goods,":[127,175],"works,":[128,176],"services.":[130],"proposes":[133],"mechanism":[135],"for":[136],"functioning":[138],"risk-oriented":[141],"it":[154],"advantages":[157],"disadvantages":[159],"model.":[164],"Conclusions.":[165],"Despite":[166],"continuous":[168],"process":[169],"improving":[171,203],"services,":[178],"violations":[180],"detected":[181],"supervisory":[184],"authorities":[185],"are":[186],"still":[187],"many.":[188],"use":[192],"customer-audit":[196],"is":[198],"an":[199],"important":[200],"step":[201],"towards":[202],"efficiency":[205],"budget":[208]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2024,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2021-10-25T00:00:00"}