TY JOUR TI COORDINATION OF THE ACTIVITIES OF THE INTERNAL AUDIT SERVICE WITH THE FINANCIAL RESPONSIBILITY CENTERS: PERFORMANCE CRITERIA KW internal audit KW internal audit service KW financial responsibility centers KW performance criteria KW internal control system KW management accounting JO Russian Journal of Management AU Lavrov, D.A. AU Nikolaeva, D.V. PY 2026 IS 14 PB Publishing Center RIOR