%0 Journal Article %T Organization of Internal Control System and Risk Management of Accounts Receivable in Gas Supply Organizations %A Efimova, O.E. %A Kashirskaya, L.V. %A Sitnov, A.A. %K risk of accounts receivable, counterparty risk, internal control system, risk management system, fi nancial risk, risk owner, risks evaluation. %J Auditor %D 2018 %N 4 %P 10 %I INFRA-M Academic Publishing LLC.