Internal audit in the financial security system of agro-industrial complex organizations

Internal audit in the field of agro-industrial complex plays a key role in ensuring the financial security of organizations. This article is an analytical review of the specifics of the implementation of internal audit in the context of ensuring financial security at agricultural enterprises. Special attention is paid to identifying the essence of internal audit, its methodological aspects, and the role of internal audit in ensuring the financial security of an organization. The analysis of how the organization of internal audit at agricultural enterprises is built, taking into account their specifics of activity, the analysis of internal audit tasks, as well as the functions of the auditor himself are identified. The results of the study can be useful for managers and specialists of the agro-industrial complex, as well as for academic research in the field of financial security and auditing.