@article{Levanova2025the,
author={Levanova, L.N. and Vavilina, A.V. and Lomeyko, A.A.},
title={The «COSO – Three Lines of Defense» Model for Assessing the Risk-Oriented Internal Control System in Russian Corporations},
journal={Scientific Research and Development. Economics of the Firm},
publisher={INFRA-M Academic Publishing LLC.},
year={2025},
pages={20-30},
volume={14},
issue={3},
}