TY JOUR TI REALIZATION OF RISK-ORIENTED APPROACH FOR INTERNAL AUDITS KW quality management system KW process approach KW risk-oriented thinking KW internal audit JO Bulletin of Belgorod State Technological University named after. V. G. Shukhov AU Pospelova, E.A. AU Zdesenko, V.A. AU Mordova, V.M. PY 2017 IS 2 PB Belgorod State Technological University named after V.G. Shukhov