IMPROVING THE METHODOLOGY OF INTERNAL CONTROL IN AGRICULTURAL ORGANIZATIONS

The article reveals the theoretical and methodological aspects of the implementation and development of the methodology of internal control (hereinafter – VC) in agricultural organizations. The authors' opinion on the importance of controlling as a concept of a management system that contributes to the adaptation of the traditional accounting system in agricultural organizations to the information requests of management personnel responsible for making economic decisions is presented. Scientific and practical recommendations on the development of the internal control system (hereinafter referred to as the ICS) on the basis of risk–oriented and process approaches have been formed in order to effectively implement the control function in the management system of agricultural organizations.