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International Accounting
 

Development of internal controls for the management of agricultural production

Vol. 17, Iss. 2, JANUARY 2014

Available online: 23 January 2014

Subject Heading: AUDIT ACTIVITY

JEL Classification: 

Kontsevaya S.R. PhD in Economics, Associate Professor, the Department of Management, the Moscow Technological Institute
mti_s.kontsevaya@mail.ru

Karasev V.M. PhD of Technical Sciences, Associate Professor, Professor, the Department of Management, the Moscow Technological Institute
viktoor2011@mail.ru

Kostenkova N.K. Lecturer of the Department of Management, the Moscow Technological Institute, the Moscow Technological Institute
mti_kost@yahoo.com

In modern market conditions at active development of regulatory base of audit according to requirements and the principles of the international standards there is an objective need of development of theoretical provisions and practical aspects of the scientific organization of internal audit as bases of reforming of system of intra-economic control in agricultural economic subjects. The article clarified the role and place-farm control, given its classification and proposed a sequence of eternal control in agricultural organizations.

Keywords: Internal Audit, control, planning, controlling, agricultural

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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