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The article discusses the effectiveness of the organization of internal control of the agricultural industry. It depends on a reasonable delineation of powers, existing and introduced services, the separation of incompatible functions that include direct access to assets, permission to carry out operations with assets, immediate implementation of the transaction, and reflection of business transactions in accounting.
Thus, compliance with the principles will improve the quality of the implemented internal control system at an agricultural enterprise and, as a result, will ensure the quality and reliability of accounting data for income, expenses and financial results.
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