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ИД «Финансы и кредит»






International Accounting

Choosing an internal control model for agrarian organizations to ensure economic security

Vol. 26, Iss. 3, MARCH 2023

Received: 20 February 2023

Received in revised form: 24 February 2023

Accepted: 27 February 2023

Available online: 15 March 2023

Subject Heading: CONTROL AND AUDIT

JEL Classification: М42

Pages: 293–312


Margarita F. SAFONOVA Kuban State Agrarian University named after I.T. Trubilin (Kuban SAU), Krasnodar, Russian Federation


Subject. This article deals with the issues of achieving economic security of the agrarian market subjects in the context of digitalization of business through the organization of an effectively functioning system of internal control.
Objectives. The article aims to determine an effective model of internal control for medium-sized and large businesses in the agricultural sector of the economy, taking into account the general digitalization of the organization's business processes.
Methods. For the study, I used case and chronological analyses, computational and graphic methods, and analytical research methods.
Results. The article finds that at present, in the process of transformation, the COSO ERM Integrated Framework is a priority for building an internal control system, since its provisions are the most complete and exclude the narrow focus common to other models.
Conclusions and Relevance. An end-to-end risk-oriented system of internal control, based on international requirements, the experience of Russian organizations, permeating all structural units and based on digital technologies, implemented in the organizations of the agrarian market, will ensure economic security for the economic entity, the region, and the State as a whole. The results of the study can be used in the theory and practice of internal control, as well as for further scientific developments and practical application.

Keywords: economic security, internal control, risks


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ISSN 2311-9381 (Online)
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March 2023