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Registration Number

0221U101458, R & D reports

Title

Scientific-methodological and organizational-methodical support of development of internal audit for the creation of a proper institutional framework to attract financial resources in the agricultural sector

Head

Zhuk Valerii M., Доктор економічних наук

Registration Date

21-01-2021

Organization

Company with additional liability "Institute of Accounting and Finance"

Description

According to the results of the research, a number of theoretical and practical results were obtained and substantiated, which are characterized by certain elements of scientific novelty, in particular: theoretical and methodological substantiation of the directions of development of audit services in the agricultural sector and rural areas (intra-industry audit support) taking into account the state of the domestic institutional environment of rural areas and European integration processes is proposed; conceptual bases of audit support of internal branch development of enterprise and sustainable development of rural areas are developed, which are based on application of program method, mechanism of interconnection of structural elements of project standard of concept and components of audit institute with allocation of key problems of audit in agrarian sphere of economy, tasks, ways and measures of concept realization; substantiated scientific and methodological approach to documenting the materiality of deviations established in the internal audit. A package of working documents has been developed to record audit procedures along the entire vertical of internal audit; a model of internal audit at agricultural enterprises was developed and a mechanism of internal operational reporting as a means of control over the use of agricultural resources was proposed.

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