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This article discusses the possibility of using the «three lines of defense» model as one of the components of a system of end-to-end internal control of economic entities. The paper provides a schematic illustration of an integrated risk management and internal control system, and also focuses on monitoring controls. In addition, the article discusses the internal audit function as an element of the end-to-end control system, as well as an illustration of the elements of the control environment.

COMPONENTS OF THE SYSTEM OF THE END-TO-END INTERNAL CONTROL OF SCIENTIFIC ENTERPRISES WITH STATE PARTICIPATION.