%0 Journal Article %T The «COSO – Three Lines of Defense» Model for Assessing the Risk-Oriented Internal Control System in Russian Corporations %A Levanova, L.N. %A Vavilina, A.V. %A Lomeyko, A.A. %K risk-oriented internal control system, evaluation of the effectiveness of the internal control system %J Scientific Research and Development. Economics of the Firm %D 2025 %N 14 %P 10 %I INFRA-M Academic Publishing LLC.