IMPLEMENTATION AND ORGANIZATION PROBLEMS OF INTERNAL AUDIT IN THE RUSSIAN FEDERATION AGROSECTOR

Abstract

The article reveals the features of the implementation of internal audit in the companies of the agroindustrial sector of Russia, the main difficulties and current trends of its development. Today, the tasks of internal audit are diverse, depending on the industry differences of economic entities, organizational and legal forms, and the preferences of owners and managers of enterprises. To improve the well-being of the enterprise and optimize management activities, it is necessary to implement an independent internal audit system that will have all the necessary human and technical resources. Unfair and ineffective actions of the company's management can be significantly reduced by increasing the level of independence of the internal audit service, providing internal auditors with the necessary methodological tools that are aimed at reducing the likelihood of unfair actions of management and inefficient use of the company's resources. The main difficulties of the development of the internal audit system in the modern conditions of economic activity of agricultural enterprises are analyzed and development options are proposed.