Organization of an effective internal control system at agricultural enterprises

Issue № 12, 2023, article № 4, pages 35-41

Section: Economic mechanism of managing

Language: Russian

Original language title: ОРГАНИЗАЦИЯ ЭФФЕКТИВНОЙ СИСТЕМЫ ВНУТРЕННЕГО КОНТРОЛЯ НА ПРЕДПРИЯТИЯХ АПК

Keywords: INTERNAL CONTROL, RISKS, EFFICIENCY, AGRO-INDUSTRIAL COMPLEX, AUDIT PLANNING

Abstract: This article discusses the features of the organization of an effective internal control system at the enterprises of the agro-industrial complex, related to the formation of the main internal control mechanisms, and aimed at facilitating the implementation of the overall development strategy of organizations. The main tasks and objectives of the organization of the internal control system at the enterprises of the agro-industrial complex are defined, taking into account the rational and professional use of the economic potential and resources of the relevant subjects. The purpose of the study: modeling of an effective internal control system at agricultural enterprises. The main directions of using the international IC-COSO model based on standards for the development of a set of employee behavior models within the organization, which are formed through management actions based on the desire to achieve a certain goal for the effective development of the enterprise, are proposed and justified. Thanks to this model, agribusiness management personnel can timely detect and assess a complex of various external and internal risks and, accordingly, reduce the degree of their negative impact on the company's activities.

Authors: Oborin Matvei Sergeevich, Novikova Natalia Valerevna