Internal control in agricultural holdings

Abstract

Research objective in this article is to study the internal control in agricultural holdings. Achievement of this required solving the following tasks: to study the interpretation of the term "internal control"; to study the requirements for internal control; to determine the need for the organization of internal control in agricultural holdings; to study the sequence of implementation of the system of internal control in agricultural holdings; to propose a model of the functioning of internal audit in agro-enterprises on the example of agricultural holding. Research results have shown that the most complete capacious is the following definition of on-farm control in agricultural holdings – control over the budget preparation and their reality, control over the costs of different departments of the holding (parent company), which act as centers of responsibility. The study of scientific definitions of "on-farm control" allowed us to determine the basic requirements of researchers to this type of control. The most common requirement of the researchers is an assessment of the effectiveness of the enterprise. The introduction of the system of internal control in agricultural holdings was considered, based on the research of E.V. Menshova, which allowed to determine the improvement of the organizational structure of internal control in organizations of agricultural holding type, and the presented model of the functioning of internal audit in agricultural enterprises will allow to adopt this experience and adapt it for their own business.