%0 Journal Article %T Identification of the risks of material misstatement of the facts of economic life in the evaluation of the internal control system %A Sungatullina, R.N. %A Gogoleva, O.. %K internal control system, efficiency, economic event, mistake, fraud, risks of material misstatements, assessment, accounting (financial) statements %J Auditor %D 2014 %N 0 %P 11 %I INFRA-M Academic Publishing LLC.