Concept of Implementation of Internal Audit in Agricultural Organizations

Ostaev, G.Ya.; Gogolev, Igor'; Zlobina, Oksana

doi:10.32651/208-61

Cited by 7 publications

(1 citation statement)

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“…One of the most important tasks which is set for internal auditors is to implement of measures for ensure of the safety of existing resources [7,8]. With the usual organization of internal control without the use of IT technologies, the most common way to accomplish of this task is to take an inventory.…”

Section: Resultsmentioning

confidence: 99%

Modern digital technologies in accounting and internal audit in agricultural enterprises

Vardanyan

Balashova

Khoruzhy

et al. 2022

IOP Conf. Ser.: Earth Environ. Sci.

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The paper discusses about the issues of the current state of the using of modern IT technologies in agriculture, about the prospects of the using of information technologies in accounting and internal audit. An objectives of the project “Digital Agriculture” of The Ministry of Agriculture of the Russian Federation was considered. The main advantages for accounting and internal audit by the implementation of IT technologies are briefly presented, a possible obstacle to the large-scale implementation of modern technologies in agricultural organizations are analyzed.

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Section: Resultsmentioning

confidence: 99%

Modern digital technologies in accounting and internal audit in agricultural enterprises

Vardanyan

Balashova

Khoruzhy

et al. 2022

IOP Conf. Ser.: Earth Environ. Sci.

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Development of Methodological Tools for Internal Control of Reserve Movement

Klychova

Закирова

Husainova³

et al. 2021

Vestnik of Kazan State Agrarian University

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One of the factors for the effective development of enterprises is the rational management of stocks, the state of which affects its production and financial activities. For the rational management of stocks, their effective control should be organized, taking into account the specifics, scale and features of production technology. The purpose of the research is to improve the methodological support of internal control over the movement of stocks. In the course of the study, the main stages of internal control of the movement and the efficiency of using stocks, consisting in planning and carrying out control measures, were considered. In order to comply with the principles of rationality, priority and consistency in the conduct of internal control, it was proposed to use the working document “The program for internal control of the movement and efficiency of inventory use”. Checking the correctness of the estimate of stocks when they are received, procured, or purchased is possible using the internal control working document “Checking the correctness of stock estimates”. It makes it possible to identify errors in the assessment of stocks and the formation of their actual cost, which affects production costs and the final financial result. For the analysis of the movement of stocks, we can recommend the internal control working paper “Analysis of the movement of stocks”. It allows you to control the compliance of the actual size of stocks of the most important types of raw materials and materials with the normative ones. By comparing the incoming and outgoing stocks on the basis of this document, it is possible to identify excessive and unclaimed material resources in the production and financial activities of the enterprise, to establish stocks for which there is a shortage, to prevent a decrease in the quality of products, a decrease in production volumes, a decrease in profits

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Development of Methodological Tools for Internal Control of Current Assets in Dairy Cattle

Низамутдинов

Parfenova

2023

Vestnik of Kazan State Agrarian University

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Accounting and control of current assets of dairy cattle breeding in individual agricultural organizations includes the collection of information on the state and safety of various types of assets, such as cash and cash equivalents, receivables, inventory, other short-term assets, and an assessment of the effectiveness of their use in the agricultural industry. To improve the procedures for summarizing information on the current assets of dairy cattle breeding, it is advisable to use the Internal Control Working Document (hereinafter referred to as the ICWD) “The program for internal control of the movement and efficiency of the use of current assets of dairy cattle breeding”. This document is used to test the accounting system for current assets of dairy cattle and evaluate internal controls and the effectiveness of their use. For internal control of current assets at each stage of transformation, the ICWD “Checking the correctness of the assessment of current assets of dairy cattle breeding by stages of transformation” is used. During the verification process, the controller, using this document, can, at each stage of the transformation of current assets of dairy cattle breeding, give a timely and accurate assessment of these assets, which allows a more accurate idea of the actual availability of assets and their value at a certain point in time. To improve the efficiency of the internal control system, the “Regulation on Internal Control of Current Assets” can be used. The regulation regulates the accounting and internal control of current assets of dairy cattle breeding, the forms of the ICWD will help the management personnel to receive information on the value of assets in a timely manner at any stage of the production process and evaluate the effectiveness of their use. These internal control documents will allow at all stages of the transformation of current assets of dairy cattle breeding to control the movement, the correctness of the assessment and the efficiency of the use of these assets. Based on the results of the audit, summarized in the developed working documents of internal control, the management of the enterprise can make management decisions to improve the efficiency of the use of current assets of dairy cattle breeding.

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Concept of Implementation of Internal Audit in Agricultural Organizations

Cited by 7 publications

References 0 publications

Modern digital technologies in accounting and internal audit in agricultural enterprises

Modern digital technologies in accounting and internal audit in agricultural enterprises

Development of Methodological Tools for Internal Control of Reserve Movement

Development of Methodological Tools for Internal Control of Current Assets in Dairy Cattle

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