Methodological Approaches to Establishing the System of Internal Control in Agricultural Companies
The system of internal control (ICS) plays an important role in the management of agricultural enterprises. Methodological support of internal control is a key to their effective functioning. Regulatory framework in this area is lacking which calls for the clear industry-specific internal standardiz...
| Main Authors: | , |
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| Format: | Article |
| Language: | Russian |
| Published: |
Government of Russian Federation, Financial University
2020-11-01
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| Series: | Учёт. Анализ. Аудит |
| Subjects: | |
| Online Access: | https://accounting.fa.ru/jour/article/view/344 |
| _version_ | 1797884266565074944 |
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| author | I. V. Alekseeva V. A. Mosentseva |
| author_facet | I. V. Alekseeva V. A. Mosentseva |
| author_sort | I. V. Alekseeva |
| collection | DOAJ |
| description | The system of internal control (ICS) plays an important role in the management of agricultural enterprises. Methodological support of internal control is a key to their effective functioning. Regulatory framework in this area is lacking which calls for the clear industry-specific internal standardization including the standard to regulate control functions. To make the study and substantiate the results the following general scientific methods and instrumental technologies of scientific knowledge were used: logical and comparative analysis, modeling, retrospective, systemic, process, process-oriented approaches. The article provides the structure and content of the optimal (reference) version of the Provision for the effective functioning of the internal control system to unify the internal industry-specific regulation and improve the work of the internal control service. It requires the comprehensive approach to improving the quality of the internal control system based on methodological developments in question. The proposals within the framework of this study are the basis for setting up an effective system of internal control. Methodological developments and the standard itself can be integrated into a software product used in an agricultural company, which will increase the effectiveness and efficiency of the internal control service. |
| first_indexed | 2024-04-10T04:03:49Z |
| format | Article |
| id | doaj.art-5fb4481135484f47a08b3bf2a97ba953 |
| institution | Directory Open Access Journal |
| issn | 2408-9303 2619-130X |
| language | Russian |
| last_indexed | 2024-04-10T04:03:49Z |
| publishDate | 2020-11-01 |
| publisher | Government of Russian Federation, Financial University |
| record_format | Article |
| series | Учёт. Анализ. Аудит |
| spelling | doaj.art-5fb4481135484f47a08b3bf2a97ba9532023-03-13T07:07:08ZrusGovernment of Russian Federation, Financial UniversityУчёт. Анализ. Аудит2408-93032619-130X2020-11-0175697910.26794/2408-9303-2020-7-5-69-79327Methodological Approaches to Establishing the System of Internal Control in Agricultural CompaniesI. V. Alekseeva0V. A. Mosentseva1Ростовский государственный экономический университет (РИНХ)ОАО «Центр-Аудит»The system of internal control (ICS) plays an important role in the management of agricultural enterprises. Methodological support of internal control is a key to their effective functioning. Regulatory framework in this area is lacking which calls for the clear industry-specific internal standardization including the standard to regulate control functions. To make the study and substantiate the results the following general scientific methods and instrumental technologies of scientific knowledge were used: logical and comparative analysis, modeling, retrospective, systemic, process, process-oriented approaches. The article provides the structure and content of the optimal (reference) version of the Provision for the effective functioning of the internal control system to unify the internal industry-specific regulation and improve the work of the internal control service. It requires the comprehensive approach to improving the quality of the internal control system based on methodological developments in question. The proposals within the framework of this study are the basis for setting up an effective system of internal control. Methodological developments and the standard itself can be integrated into a software product used in an agricultural company, which will increase the effectiveness and efficiency of the internal control service.https://accounting.fa.ru/jour/article/view/344внутренний контрольсельскохозяйственные предприятиявнутренний регламентметодикабизнес-процессы |
| spellingShingle | I. V. Alekseeva V. A. Mosentseva Methodological Approaches to Establishing the System of Internal Control in Agricultural Companies Учёт. Анализ. Аудит внутренний контроль сельскохозяйственные предприятия внутренний регламент методика бизнес-процессы |
| title | Methodological Approaches to Establishing the System of Internal Control in Agricultural Companies |
| title_full | Methodological Approaches to Establishing the System of Internal Control in Agricultural Companies |
| title_fullStr | Methodological Approaches to Establishing the System of Internal Control in Agricultural Companies |
| title_full_unstemmed | Methodological Approaches to Establishing the System of Internal Control in Agricultural Companies |
| title_short | Methodological Approaches to Establishing the System of Internal Control in Agricultural Companies |
| title_sort | methodological approaches to establishing the system of internal control in agricultural companies |
| topic | внутренний контроль сельскохозяйственные предприятия внутренний регламент методика бизнес-процессы |
| url | https://accounting.fa.ru/jour/article/view/344 |
| work_keys_str_mv | AT ivalekseeva methodologicalapproachestoestablishingthesystemofinternalcontrolinagriculturalcompanies AT vamosentseva methodologicalapproachestoestablishingthesystemofinternalcontrolinagriculturalcompanies |