Internal control system in micro-level, small- and medium-sized peasant farms

Автор: Khulkhachieva G.D., Nadbitov N.K., Uchurova E.O., Tsakirov Ch.A., Klevakina V.N., Koniev E.O.

Журнал: Вестник Алтайской академии экономики и права @vestnik-aael

Рубрика: Экономические науки

Статья в выпуске: 3-2, 2020 года.

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The organization of the internal control service is a factor for ensuring the successful operation of the enterprise. The organization of internal control in peasant farms contributes to achieving goals with minimal costs, preventing violations in the activities of the economy, reducing risks and threats. In medium-sized farms, the formation of an internal control service will be more effective. in small forms of organization of peasant farms, it is recommended to maintain a full-time internal auditor unit or use outsourcing. In micro-level peasant farms, it is more appropriate for the Manager to study all the necessary documentation for the organization of internal control not only of accounting data, but also of the production process as a whole. One of the elements of the internal control system in KFH is to identify, identify, evaluate, predict, manage, and minimize the level of risk inherent in this industry. The internal control service needs to evaluate the effectiveness of measures to minimize losses from natural risks and choose the least expensive and most efficient from the point of view of rationality for a small enterprise. Through the organization of internal control, the formation of a timely information flow, peasant farms increase the effectiveness of their activities, and the heads of peasant farms make effective management decisions.

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Internal control, peasant farms, internal audit, microenterprises, medium-sized enterprises, small businesses

Короткий адрес: https://sciup.org/142223484

IDR: 142223484   |   DOI: 10.17513/vaael.1046

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