Internal audit in the economic system agricultural enterprises

The article presents the results of research on the principles, methods, internal audit policy and mechanisms of its implementation in agricultural organizations. Based on the conducted research, the tasks of internal audit in agricultural enterprises have been determined. The study of international experience has allowed us to identify three main types of internal audit. Next, the main functions of internal audit were considered, the basic principles that underlie the internal audit system. The analysis of scientific and practical methods of conducting an audit of an agricultural enterprise made it possible to formulate an internal audit policy and mechanisms for its implementation for various agricultural organizations.