Internal Audit in Agricultural Enterprises: Organizational and Managerial Aspect

Internal audit is able to form information on the course, state and implementation of managerial decisions at the expense of direct and inverse communication, and if necessary, carry out both an examination of individual production processes of an agricultural enterprise and its activities in general. However, today, in most small and medium-sized agricultural enterprises, there is no internal audit in their management system, which leads to a decrease in the efficiency of managerial functions. The purpose of the article is to substantiate the organizational principles of and determine its influence on the management function. The role and importance of internal audit as a factor influencing the efficiency of agricultural enterprises in the current conditions are determined. The organizational principles of internal audit in agricultural enterprises are revealed. The relationship between the management system and the objects of internal audit of the agricultural enterprise is substantiated. From the managerial and economic point of view, the value of the audit information received in decision-making is determined. It was revealed that internal audit allows eliminating not only existing deficiencies of ineffective decision-making, but also solving the question of the strategic course of commodity producer development.