CONCEPT OF IMPLEMENTATION OF INTERNAL AUDIT IN AGRICULTURAL ORGANIZATIONS

DOI 10.32651/208-61

Issue № 8, 2020, article № 11, pages 61-64

Section: Problems of efficient management

Language: Russian

Original language title: КОНЦЕПЦИЯ ВНЕДРЕНИЯ ВНУТРЕННЕГО АУДИТА В СЕЛЬСКОХОЗЯЙСТВЕННЫХ ОРГАНИЗАЦИЯХ

Keywords: INTERNAL AUDIT, MANAGEMENT DECISIONS, AGRICULTURAL ENTERPRISE

Abstract: Agricultural enterprises at the present stage of operation require increased attention on issues of internal audit of the main directions of development of the agricultural business. The functioning of enterprises without competent control (audit) of business processes and reliable consecration of committed business operations, the current economic situation - inhibit the level of business development. In modern times, research in internal audit, as it seems to us, should prevail over other studies, since this involves a set of measures, systems, tools and methods for assessing business transactions for reliability, practicality and validity. The subject of the research is the theoretical issues of developing the concept of introducing internal audit in agricultural enterprises. The purpose and objective of the study is the introduction of methodological approaches of internal audit in agricultural enterprises, which allows you to objectively evaluate both production efficiency and the legality and timeliness of business operations. It is concluded that the proposed model of internal audit will allow us to correctly evaluate information about all ongoing biotransformation and economic processes, which in turn contributes to the competent adoption of managerial decisions.

Authors: Ostaev Gamlet IAkovlevich, Gogolev Igor Mikhailovich, Zlobina Oksana Olegovna