RISK-BASED APPROACH AS THE FOUNDATION OF EFFECTIVE INTERNAL FINANCIAL AUDIT IN THE PUBLIC SECTOR Authors M. Bolduiev https://orcid.org/0000-0002-8889-6555 O. Bolduieva https://orcid.org/0000-0001-5267-1816 O. Lyshchenko https://orcid.org/0000-0001-9211-9567 M. Tkachenko https://orcid.org/0009-0002-0350-0628 DOI: https://doi.org/10.32702/2306-6792.2026.4.59 Downloads pdf (Українська) Published 2026-02-17 Issue No. 4 (2026): AGROSVIT Section Статті