Issue |
E3S Web of Conf.
Volume 462, 2023
International Scientific Conference “Fundamental and Applied Scientific Research in the Development of Agriculture in the Far East” (AFE-2023)
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Article Number | 03016 | |
Number of page(s) | 11 | |
Section | Soil Science and Natural Resources Management | |
DOI | https://doi.org/10.1051/e3sconf/202346203016 | |
Published online | 12 December 2023 |
Institutional approaches to internal audit in agricultural organisations
G. V. Plekhanov Russian University of Economics, Department of Financial Control, Analysis and Audit of the Main Control Department of the City of Moscow, 36, Stremyanny Lane, Moscow 117997, Russia
* Corresponding author: Dantchikiv.EA@rea.ru
Substantiation. The internal audit system is an integral part of business management in agribusiness organisations. It allows to identify deficiencies, improve processes and increase the quality of agricultural products. Objective. The purpose of the study is the formation of an institutional approach to the implementation of internal audit of agro- industrial organisations The work is theoretical in nature and aims to develop methodological approaches of internal audit of the organisation. Materials and methods. The study predetermines the study of the regulatory and legal framework, as well as a review of the opinions of different authors on the problems of internal audit. The methodological basis of the study was the methods of analysis, induction, deduction, abstraction in the organisations of agro-industrial complex. Results. In terms of the institutional approach, awareness about the internal audit system requires an assessment of the interrelationships between the so-called “institutions” of the agro-industrial complex organisation. The relationship between them is determined by a set of institutional mechanisms that determine the way the system functions. In this context such institutional mechanisms as ensuring the independence of internal auditors, the use of analytical procedures at different stages of internal audit, as well as the use of risk-oriented approach are considered. The article considers the peculiarities of planning and conducting internal audit. The main stages of internal audit of agro-industrial complex are formed.
© The Authors, published by EDP Sciences, 2023
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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