Methodological Approaches to Establishing the System of Internal Control in Agricultural Companies
https://doi.org/10.26794/2408-9303-2020-7-5-69-79
Abstract
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.
About the Authors
I. V. Alekseeva
Rostov State Economic University (RINH)
Russian Federation
Irina V. Alekseeva — Dr. Sci. (Econ.), Associate Professor, Professor of the Department of Accounting
Russian Federation
Irina V. Alekseeva — Dr. Sci. (Econ.), Associate Professor, Professor of the Department of Accounting
V. A. Mosentseva
Center-Audit JSC
Russian Federation
Viktoriya A. Mosentseva — consultant accountant
Russian Federation
Viktoriya A. Mosentseva — consultant accountant
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Review
For citations:
Alekseeva I.V., Mosentseva V.A. Methodological Approaches to Establishing the System of Internal Control in Agricultural Companies. Accounting. Analysis. Auditing. 2020;7(5):69-79. (In Russ.) https://doi.org/10.26794/2408-9303-2020-7-5-69-79
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