TY JOUR TI Internal management control as a base the evaluation of responsibility centers KW (internal control system (ICS) KW internal management control KW responsibility centers KW cost center KW center of proceeds KW profit center KW center of investments KW evaluation of responsibility centers in the deviations KW internal segmental reporting JO Auditor AU Savitskiy, D.. PY 2014 IS 0 PB INFRA-M Academic Publishing LLC.