%0 Journal Article %T Organization and evaluation of the effectiveness of the internal control system of a tour operator %A Gizyatova, A.. %K internal control system of the tour operator, tasks of the internal control system, effectiveness of internal controls, risk-oriented internal control. %J Actual directions of scientific researches of the XXI century: theory and practice %D 2016 %N 4 %P 4 %I FSBE Institution of Higher Education Voronezh State University of Forestry and Technologies named after G.F. Morozov