TY JOUR TI BLOCK-MODULE MODEL OF AUDITING THE EFFICIENCY OF THE INTERNAL CONTROL SYSTEM KW ICS KW audit KW block-modular scheme KW insurance companies KW internal control KW risks KW efficiency KW business process KW control procedures JO Vestnik of Kazan State Agrarian University AU Turgaeva, A.. PY 2021 IS 16 PB Kazan state agrarian University