| Autor: |
Danchikov E.A., Kovalenko Y. N., Kovalenko S.N. |
| Jazyk: |
English<br />French |
| Rok vydání: |
2023 |
| Předmět: |
|
| Zdroj: |
E3S Web of Conferences, Vol 462, p 03016 (2023) |
| Druh dokumentu: |
article |
| ISSN: |
2267-1242 |
| DOI: |
10.1051/e3sconf/202346203016 |
| Popis: |
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. |
| Databáze: |
Directory of Open Access Journals |
| Externí odkaz: |
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