%0 Journal Article %T BLOCK-MODULE MODEL OF AUDITING THE EFFICIENCY OF THE INTERNAL CONTROL SYSTEM %A Turgaeva, A.. %K ICS, audit, block-modular scheme, insurance companies, internal control, risks, efficiency, business process, control procedures %J Vestnik of Kazan State Agrarian University %D 2021 %N 16 %P 5 %I Kazan state agrarian University