%0 Journal Article %T Evaluation of Internal Control and Risk Management Systems in the Audit of Groups of Companies %A Rezvyh, I.A. %K consolidated financial statements, internal control system of a group of companies, risk management system, risks of material misstatement of financial statements, audit procedures. %J Auditor %D 2018 %N 4 %P 13 %I INFRA-M Academic Publishing LLC.