Home  Journals  International Accounting  9(507) - 2023 September

Improving internal control of costs for land reclamation works

Received: 14 August 2023

Received in revised form: 29 August 2023

Accepted: 31 August 2023

Available online: 18 September 2023

Subject Heading: CONTROL AND AUDIT

JEL Classification: М42

Pages: 1057-1072

https://doi.org/10.24891/ia.26.9.1057

Subject. This article considers the control of the costs of land reclamation work as a complex process that requires careful planning and monitoring of each stage of work.
Objectives. The article aims to develop recommendations for improving the methodology of internal control of the costs of land reclamation.
Methods. For the study, I used a systems approach, comparison, systematization, and generalization.
Results. The article presents the author-developed working documents of internal control of the costs of land reclamation, which will help optimize the implementation of control measures.
Conclusions and Relevance. Based on the analysis of existing methods of internal cost control, the article finds that they do not pay enough attention to the systematization of the results of control procedures. The practical significance of the study lies in the possibility of applying the developed recommendations in the internal control of the costs of land reclamation in order to improve the effectiveness of control measures. The implementation of the proposed recommendations for improving the methodological support of internal control of the costs of land reclamation work will make it possible to form an objective conclusion on the results of the audit and provide the management of the agricultural organization with information for making management decisions.

Keywords: internal control, reclamation works, land improvement, costs, working documents

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