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ARRANGEMENT OF THE MANAGEMENT AUDIT AT THE COMPLEX-STRUCTURED ECONOMIC ENTITIES OF AGRARIAN SECTOR

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PDF: Author(s): Balashova N. N., Vardanyan S. A.,
Number of journal: 4(33) Date: November 2015
Annotation:

In the article, issues relating to arrangement of the internal and management audit service in the complex-structured economic entities of the agrarian sector are researched. The current state of internal audit in agrarian holdings is analyzed in the researching. The main problems that are typical to internal audit were defined. Conclusions about the way of further development of internal audit were made. Interpretation of the management audit conception is proposed; distinctive features of agricultural holdings in relation to the activities of management audit are highlighted and systematized; their influence on the construction of a cause and consequence link between the goals of the management audit and the objects of internal control is justified. The organizational steps for the effective arrangement of the department (service) of management audit of agricultural holding are proposed.

Keywords:

audit, internal audit, management audit, internal control system, control goals, control objectives, agrarian sector, holding, agricultural-industrial complex, business process

For citation:

Balashova N. N., Vardanyan S. A. Аrrangement of the management audit at the complex-structured economic entities of agrarian sector // Business. Education. Law. Bulletin of Volgograd Business Institute. 2015. № 4 (33). P. 19—22