Method of implementation of independent risk evaluation and internal control R. A. Musaeva, R. U. Tikhonova, L. M. Yevstigneeva, L. R. Nigmatzyanova and A. A. Derbeneva E3S Web Conf., 124 (2019) 04026 Published online: 25 October 2019 DOI: 10.1051/e3sconf/201912404026