TY JOUR TI Digitalization of audit tools for the purpose of identifying misuse of compulsory medical insurance funds by medical organizations KW healthcare KW compulsory medical insurance KW compulsory medical insurance KW misuse of budget funds KW financial performance verification KW medical organizations KW mathematical modeling JO Russian Journal of Management AU Dmitriev, Y.N. PY 2026 IS 14 PB Publishing Center RIOR