%0 Journal Article
%T The Prevention and Counteraction of Fictitious Economic Transactions: a Comparative Analysis of State Methods and of Internal Control Methods in Economic Entities
%A Vardanyan, S.A.
%A Gorbacheva, A.S.
%A Smotrova, E.E.
%A Shemet, E.S.
%K fictitious business transaction, state financial control, internal control, tax control, financial investigations, risk-based approach, signs of bad faith
%J Auditor
%D 2026
%N 12
%P 4
%I INFRA-M Academic Publishing LLC.