TY JOUR TI Organization of Internal Control System and Risk Management of Accounts Receivable in Gas Supply Organizations KW risk of accounts receivable KW counterparty risk KW internal control system KW risk management system KW fi nancial risk KW risk owner KW risks evaluation. JO Auditor AU Efimova, O.E. AU Kashirskaya, L.V. AU Sitnov, A.A. PY 2018 IS 4 PB INFRA-M Academic Publishing LLC.