TY JOUR TI The «COSO – Three Lines of Defense» Model for Assessing the Risk-Oriented Internal Control System in Russian Corporations KW risk-oriented internal control system KW evaluation of the effectiveness of the internal control system JO Scientific Research and Development. Economics of the Firm AU Levanova, L.N. AU Vavilina, A.V. AU Lomeyko, A.A. PY 2025 IS 14 PB INFRA-M Academic Publishing LLC.