Institutional approaches to internal audit in agricultural organisations
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 approa...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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EDP Sciences
2023-01-01
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| Series: | E3S Web of Conferences |
| Online Access: | https://www.e3s-conferences.org/articles/e3sconf/pdf/2023/99/e3sconf_afe23_03016.pdf |
| _version_ | 1797345117963550720 |
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| author | Danchikov E.A. Kovalenko Y. N. Kovalenko S.N. |
| author_facet | Danchikov E.A. Kovalenko Y. N. Kovalenko S.N. |
| author_sort | Danchikov E.A. |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-03-08T11:12:51Z |
| format | Article |
| id | doaj.art-db75afaf47e7432dbbce233396aa8934 |
| institution | Directory Open Access Journal |
| issn | 2267-1242 |
| language | English |
| last_indexed | 2024-03-08T11:12:51Z |
| publishDate | 2023-01-01 |
| publisher | EDP Sciences |
| record_format | Article |
| series | E3S Web of Conferences |
| spelling | doaj.art-db75afaf47e7432dbbce233396aa89342024-01-26T10:40:49ZengEDP SciencesE3S Web of Conferences2267-12422023-01-014620301610.1051/e3sconf/202346203016e3sconf_afe23_03016Institutional approaches to internal audit in agricultural organisationsDanchikov E.A.0Kovalenko Y. N.1Kovalenko S.N.2G. V. Plekhanov Russian University of Economics, Department of Financial Control, Analysis and Audit of the Main Control Department of the City of MoscowG. V. Plekhanov Russian University of Economics, Department of Financial Control, Analysis and Audit of the Main Control Department of the City of MoscowG. V. Plekhanov Russian University of Economics, Department of Financial Control, Analysis and Audit of the Main Control Department of the City of MoscowSubstantiation. 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.https://www.e3s-conferences.org/articles/e3sconf/pdf/2023/99/e3sconf_afe23_03016.pdf |
| spellingShingle | Danchikov E.A. Kovalenko Y. N. Kovalenko S.N. Institutional approaches to internal audit in agricultural organisations E3S Web of Conferences |
| title | Institutional approaches to internal audit in agricultural organisations |
| title_full | Institutional approaches to internal audit in agricultural organisations |
| title_fullStr | Institutional approaches to internal audit in agricultural organisations |
| title_full_unstemmed | Institutional approaches to internal audit in agricultural organisations |
| title_short | Institutional approaches to internal audit in agricultural organisations |
| title_sort | institutional approaches to internal audit in agricultural organisations |
| url | https://www.e3s-conferences.org/articles/e3sconf/pdf/2023/99/e3sconf_afe23_03016.pdf |
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