ORGANIZATIONAL AND METHODOLOGICAL ASPECTS OF INTERNAL AUDIT OF PAYMENTS FOR LABOR IN AGRICULTURAL ENTERPRISES

The essence and practicality of organizing internal audit of payments for labor in agricultural enterprises are revealed in this article. The issue of methodological and organizational nature of internal audit in agricultural enterprises is summarized. Main stages of financial audit are outlined. The following points are formed and suggested in the article: structure of the regulations of internal audit department, plan and program of financial audit, work documents of internal auditor. The issue of improvement of internal audit system at agricultural enterprises was analyzed.