“FORMATION OF A RISK-BASED INTERNAL AUDIT SYSTEM IN BUDGETARY ORGANIZATIONS AND ASSESSMENT OF FACTORS AFFECTING ITS EFFECTIVENESS”, EJBEIS, vol. 2, no. 6, pp. 269–284, Jun. 2026, Accessed: Oct. 14, 2026. [Online]. Available: https://eurekaoa.com/index.php/6/article/view/1414