%0 Journal Article %T RESTRICTIONS FOR ADEQUATE FUNCTIONING OF SYSTEM OF INTERNAL CONTROL %A Tkachenko, Y.A. %A Tupikin, P.. %K internal control, system of internal control, risk, factor, control procedure %J Bulletin of Belgorod State Technological University named after. V. G. Shukhov %D 2016 %N 1 %P 3 %I Belgorod State Technological University named after V.G. Shukhov