Shepeliuk, Vira. “Internal Control Under Economic Uncertainty: A Forensic-Oriented Approach to Fraud Risk Management”. Economics, Finance and Management Review, no. 1 (25) (March 31, 2026): 76–88. Accessed August 15, 2026. https://public.scnchub.com/efmr/index.php/efmr/article/view/368.