%0 Journal Article %T REALIZATION OF RISK-ORIENTED APPROACH FOR INTERNAL AUDITS %A Pospelova, E.A. %A Zdesenko, V.A. %A Mordova, V.M. %K quality management system, process approach, risk-oriented thinking, internal audit %J Bulletin of Belgorod State Technological University named after. V. G. Shukhov %D 2017 %N 2 %P 3 %I Belgorod State Technological University named after V.G. Shukhov