Yana V. BOSENKOKuban State Agrarian University named after I.T. Trubilin (Kuban SAU), Krasnodar, Russian Federation not available ORCID id: not available
Artem V. MEL'NIKKuban State Agrarian University named after I.T. Trubilin (Kuban SAU), Krasnodar, Russian Federation melniktema@mail.ru ORCID id: not available
Subject. This article examines the characteristics of the agricultural sector that affect information support, documentation, and audit procedures of the Sales business process. Objectives. The article aims to optimize the audit procedures of the Sales business process in agricultural organizations, taking into account the industry-specific aspect. Methods. For the study, we used the computational-and-constructive, and analytical methods, as well as the method of documentary audit. Results. The article presents an author-developed comprehensive methodology for auditing the Sales business process, adapted to the specifics of agricultural entities, and it also proposes mechanisms for improving accounting and analytical support based on a risk-oriented approach. Conclusions and Relevance. The use of the research results in auditing the Sales business process of agricultural entities will help improve accounting and analytical work in terms of determining the financial result from sales. The practical significance of the study is confirmed by the implementation of the developed recommendations in the activities of agricultural entities.
Keywords: business process – Sales, audit, control procedures, risk control
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