Agricultural business in Russia has undergone many changes in recent years, from crisis to a rapidly growing sector of the economy. The agricultural production index in all categories of farms has grown significantly, but at the same time there are problems in the field of internal control of agribusiness. The system of internal control in modern times should be aimed at solving both the internal environment of the agricultural business and the external one. The functioning of agricultural enterprises without competent control of business processes and reliable consecration of committed business operations, the current economic situation hinders the level of business development. In addition, the internal control system should act as a mechanism of economic security of agricultural business. The objective of the study was the formation of a methodology for assessing the internal control system as a mechanism of economic security of agricultural business, taking into account the internal and external environment. The subject of the research is the internal control system as one of the most important aspects of the management and organization of the agricultural business. The internal control system is the most important tool of the economic security mechanism of the agrarian business, able to respond in a timely manner to business processes of an economic and financial nature. The need for the formation of internal control is determined, first of all, by the need for administrative and management personnel to clearly formulate the picture of the development of the agricultural business in the current time and in the future. The developed methodology for the comprehensive assessment of the quality of the internal control system as a mechanism for the economic security of the agricultural business based on key indicators integrated into a complex for a comprehensive assessment as part of the quantitative (statistical) method of the economic entity's performance, serves to form strategic management decisions and further develop the agricultural business.
Volume 12 | 07-Special Issue
Pages: 2309-2317
DOI: 10.5373/JARDCS/V12SP7/20202358