@article{Efimova2018organization,
author={Efimova, O.E. and Kashirskaya, L.V. and Sitnov, A.A.},
title={Organization of Internal Control System and Risk Management of Accounts Receivable in Gas Supply Organizations},
journal={Auditor},
publisher={INFRA-M Academic Publishing LLC.},
year={2018},
pages={31-41},
volume={4},
issue={6},
}