TY JOUR TI RESTRICTIONS FOR ADEQUATE FUNCTIONING OF SYSTEM OF INTERNAL CONTROL KW internal control KW system of internal control KW risk KW factor KW control procedure JO Bulletin of Belgorod State Technological University named after. V. G. Shukhov AU Tkachenko, Y.A. AU Tupikin, P.. PY 2016 IS 1 PB Belgorod State Technological University named after V.G. Shukhov