The role of accounting policy in the system of control of movement and safety of biological assets

The article considers the role of accounting policy in the system of internal control of movement and safety of biological assets. The issues of accounting and control of biological assets have been studied, taking into account the specifics of agricultural activities of state institutions of the penitentiary system. It is established that since the institution independently forms the accounting policy, determines its structure, composition and name of sections, the accounting policy of the institution can be identified as one of the main tools of the internal control system. The article is of a theoretical and applied nature and is aimed at further studying the issues of organizing control measures within the framework of checking the movement and safety of biological assets of subsidiary plots of penitentiary institutions.