Risk - based internal audit concept development in agro - industrial economy sectorN. A. Kalutskaya, S.N. Kovalenko, Y. N. Kovalenko, T. V. Saprykina and Y. L. AulovE3S Web Conf., 371 (2023) 05064DOI: https://doi.org/10.1051/e3sconf/202337105064