%0 Journal Article %T COORDINATION OF THE ACTIVITIES OF THE INTERNAL AUDIT SERVICE WITH THE FINANCIAL RESPONSIBILITY CENTERS: PERFORMANCE CRITERIA %A Lavrov, D.A. %A Nikolaeva, D.V. %K internal audit, internal audit service, financial responsibility centers, performance criteria, internal control system, management accounting %J Russian Journal of Management %D 2026 %N 14 %P 18 %I Publishing Center RIOR