Internal control in the economic security system of agricultural and processing organizations

• Gamlet Y. Ostaev Izhevsk State Agricultural Academy https://orcid.org/0000-0003-0869-7378
• Boris N. Khosiev Gorsky State Agrarian University https://orcid.org/0000-0002-5241-872X
• Zamir M. Azrakuliev Dagestan State Agricultural University named after M.M. Dzhambulatova https://orcid.org/0000-0002-8129-2249
• Valentina B. Dzobelova North-Ossetian State University named after K.L. Khetagurov https://orcid.org/0000-0001-7673-3559
• Anna Kh Kallagova Financial University under the Government of the Russian Federation https://orcid.org/0000-0001-5492-5429

DOI: https://doi.org/10.46925//rdluz.36.10

Keywords: agricultural organization, dairy industry, Organization and management, Business economics

Abstract

The article reveals the need for internal control in the economic security system of agricultural and processing organizations. The objective of the study is to establish the function of internal control in the economic security system of agricultural and processing organizations, as a mechanism for identifying risks and threats. In accordance with this objective, the main task was determined, to substantiate the theoretical and practical aspects of internal control in the economic security system of agricultural and processing organizations. The work examines the substantive and formal methodological aspects, including the study of laws, theories, the structure of scientific knowledge, the analysis of research methods from the point of view of logical structure and the formalized approaches for the construction of the theoretical knowledge, its truth and argumentation. The classification of internal control in the organization's economic security system is offered. A list of mandatory internal control elements has been determined in the organization's economic security system. The methods and procedures are grouped by functional components in the economic security system.

References

Alborov R. A. et al. (2017). The development of management and strategic management accounting in agriculture. Journal of Engineering and Applied Sciences 12(19) 4979-4984. (DOI: 10.3923/jeasci.2017.4979.4984)

Belozerova L.A. (2019). The role and significance of internal control in the activities of the organization .Young scientist. 24 (262) 316-320.

Endovitsky D.A., Durakova I.B. (2018). Statistical analysis as the basis for the practice of modernizing personnel management: international experience. International Journal of Engineering and Technology (UAE). 7(4): 145-151.

Frantsisko O. Yu. et al. (2020). Formation of an integrated system for monitoring the food security of the region. Amazonia Investiga 9(25) 59-70/

Horuzhy L.I., Alborov R.A. (2019). Methodology for monitoring the reliability of indicators in the accounting (financial) statements of an organization. IPB Bulletin (Bulletin of Professional Accountants) 4 6-14.

Kondratiev D. V. et al. (2020). Organizational and management mechanism for reforming agricultural organizations based on cooperation and integration of economic systems. Amazonia Investiga 9(25) 376-388.

Kontsevaya S. (2017). Managerial accounting and agricultural efficiency control in Russia. Agrarian Perspectives XXVI: Competitiveness of European Agriculture and Food Sectors. Proceedings of the 26th International Scientific Conference 145-150.

Kontsevaya S. R. (2018). Comparison analysis and control procedures of labor workforce efficiency of milk processors in visegrad group and Russia. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 66 (1) 263-272/

Kontsevoi G. R. et al., (2020). Management accounting of agricultural production: improving planning and standardization of costs in the management information system. Amazonia Investiga 9(27) 284-293. (DOI: https://doi.org/10.34069/AI/2020.27.03)

Kotlyachkov O. V., Denisova N. L. (2014). The place of internal control in the cost management system of an economic entity. Educational environment today and tomorrow. Collection of scientific papers of the IX International Scientific and Practical Conference. edited by G.G. Bubnova, E.V. Pluzhnik, V.I. Soldatkina. 232-233.

Molchan A. S. et al. (2020). Optimization of interaction of agrarian entities as an imperative of ensuring food security of the state. Amazonia Investiga. 9(26) 242-253. (https://doi.org/10.34069/AI/2020.26.02)

Mukhina I.A. et al. (2020). Migration processes in rural areas as an indicator of economic security. Amazonia Investiga. 9(28) 330-337. (https://doi.org/10.34069/AI/2020.28.04)

Ostaev G.Ya., et al. (2020). Accounting agricultural business from scratch: management accounting, decision making, analysis and monitoring of business processes. Amazonia Investiga. 9(27) 319 -332. (DOI: https://doi.org/10.34069/AI/2020.27.03)

Ostaev G.Ya., Kondratyev D.V., et al. (2020). Foresight research in management accounting: scenario forecasting and a comprehensive system of expert assessment methods in agricultural holdings. Amazonia Investiga. 9 (29) 188-203. (https://doi.org/10.34069/AI/2020.29.05)

Rokotyanskaya V. V. et al. (2018). Control and analytical management aspects of debtor and credit deposit of enterprises. Journal of Applied Economic Sciences 13 2 (56) 446-453.