Application of the COSO model of internal control in the system of personnel security of agro-formations

Abstract

The article considers methodological and organizational approaches to internal control. The COSO internal control model has been adapted to the human resources security system of agribusiness with key performance indicators. The decomposition of the goals of increasing the net profit of the agricultural organization is given. Key indicators of agroforming activity efficiency are disclosed, as well as criteria of their achievement are identified. Responsible officials for achieving key indicator values are identified. The application of the COSO internal control model in the personnel security system, using key performance indicators, will create a clear and correct methodology for collecting and processing information that meets the strategic and tactical reasons of the agricultural organization.