METHODOLOGY FOR THE FORMATION OF A RISK-ORIENTED INTERNAL CONTROL SYSTEM FOR AGRICULTURAL ORGANIZATIONS IN THE NOVOSIBIRSK REGION

2021 ◽  
pp. 34-48
Author(s):  
O. Agafonova ◽  
E. Davydova ◽  
A. Luzenkova
Keyword(s):  
Control System ◽  
Internal Control ◽  
Novosibirsk Region ◽  
Internal Control System ◽  
Agricultural Organizations

FEATURES OF INTERNAL ADMINISTRATIVE ACCOUNTING FORMATON ON THE STATE BUDGETARY FACILITIES IN AGRARIAN ORGANIZATIONS

2016 ◽  
Vol 11 (3) ◽  
pp. 92-99
Author(s):  
Клычова ◽  
Guzaliya Klychova ◽  
Нуриева ◽  
Regina Nurieva
Keyword(s):  
Control System ◽  
Internal Control ◽  
Continuous Monitoring ◽  
Capital Expenditure ◽  
Management Accounting ◽  
The State ◽  
Internal Control System ◽  
Internal Management ◽  
Agricultural Organizations ◽  
Management Reporting

In modern conditions of agricultural organizations a special attention focuses on the development and formation of internal management reporting. As a source of financing of current and capital expenditure of the agrarian organizations, budgetary funds could have a significant impact on the increase in the company’s financial results, and therefore it requires continuous monitoring of target and efficient use. The article describes the features of internal management reporting formation on budgetary funds in agrarian organizations like agar product of management accounting and internal control system, taking into account the productive and technological and industry-wide characteristics of agriculture.

DEVELOPMENT OF INTERNAL CONTROL SYSTEM OF STATE SUBSIDIES FOR AGRICULTURE ORGANIZATIONS

2015 ◽  
Vol 10 (3) ◽  
pp. 18-24 ◽  
Author(s):  
Нуриева ◽  
Regina Nurieva
Keyword(s):  
Control System ◽  
Internal Control ◽  
Internal Controls ◽  
Government Subsidies ◽  
Internal Control System ◽  
Control Procedures ◽  
The Subject ◽  
Agricultural Organizations ◽  
State Subsidies

The article discusses the technique of internal control of government subsidies and peculiarities of its organization in the agricultural organizations. The subject and directions of prior internal controls were determined and recommendations were given according to the list, content and sequence of control procedures in this area.

scholarly journals Analysis of the Legal Regulation of the Internal Control System of Agricultural Organizations

2019 ◽  
Vol 6 (3) ◽  
pp. 43-49
Author(s):  
V. A. Mosentseva
Keyword(s):  
Control System ◽  
Internal Control ◽  
Local Level ◽  
Legal Regulation ◽  
International Markets ◽  
Agricultural Industry ◽  
Internal Control System ◽  
Agricultural Organizations ◽  
Definition Of

A comprehensive study of the sources of the regulatory framework of the internal control system in Russian agricultural organizations was carried out. The evolutionary and legal approaches to the definition of internal control in these enterprises are compared. The content of the supranational (international), national and local level of the hierarchy of legal acts of the organization of the internal control system for these economic actors is disclosed. The influence of the mechanisms of the digital economy in relation to the field of audit, including Organizing internal control systems in modern enterprises that must cope with new challenges and risks. The tends of agrarian digitalization are indicated, including the fact that the state, through the introduction of digital farm management platforms (digital field, digital flock, digital logistics), will thereby stimulate the agricultural producer; domestic producers of agricultural products are focused on increasing the volume and quality of their products on international markets through the use of modern technologies; centralization and unification of the main directions of the agricultural industry, taking into account the digitization of the economy as a whole.

scholarly journals The importance of internal control for agricultural organizations and ways to improve it

2020 ◽  
Vol 222 ◽  
pp. 06025
Author(s):  
Liya Panferova
Keyword(s):  
Control System ◽  
Internal Control ◽  
Control Function ◽  
Financial Statements ◽  
Business Transactions ◽  
Stage Of Development ◽  
Internal Control System ◽  
Methods And Techniques ◽  
Agricultural Organizations

The article reveals the important role and importance of internal control for agricultural organizations, its purpose and objectives are given. It is noted that the internal control system is a set of methods and techniques that ensure compliance with regulatory legal acts, the safety of assets, the timely reflection of business transactions in the accounting, prevention of abuse by staff, and the formation of reliable financial statements. The higher the level of organization of internal control, the lower the risk of material distortion of the data in the financial statements of agricultural organizations. At this stage of development, internal control is not only a verification of the accuracy of accounting, but also is a control function of management. In the process of its implementation, the risks of the organization and their consequences are assessed. The article focuses on the risks that distort the financial statements of the organization, and also provides ways to minimize them.

scholarly journals Trajectories of the Internal Control System in the Management of Agricultural Organizations

2019 ◽  
Vol VII (Special Issue 1) ◽  
pp. 521-534
Author(s):  
Alekseeva I.V. ◽  
Evstafieva E.M. ◽  
Charaeva M.V. ◽  
Mosentseva V.A.
Keyword(s):  
Control System ◽  
Internal Control ◽  
Internal Control System ◽  
Agricultural Organizations

Methodological Approaches to Evaluating the Internal Control System in Agricultural Organizations

Auditor ◽  
2015 ◽  
Vol 1 (4) ◽  
pp. 23-33
Author(s):  
Сунгатуллина ◽  
R. Sungatullina ◽  
Гоголева ◽  
O. Gogoleva
Keyword(s):  
Control System ◽  
Internal Control ◽  
Economic Life ◽  
Internal Control System ◽  
Control Procedures ◽  
Methodological Approaches ◽  
Agricultural Organizations ◽  
And Control ◽  
Accounting Procedure

The article presents the stages of evaluating the effectiveness of the internal control system in agricultural organizations. The classification of the stages of distortion of facts of economic life concerning accounting procedure stageswas suggested. A matrix of general and application controls of agricultural organizations was developed. Procedures to verify the operation of controls and control procedures in terms of budgetary subsidies accounting were presented.

Pengaruh Kualitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Dan Sistem Pengendalian Intern Terhadap Ketepatwaktuan Pelaporan Keuangan Pemerintah Desa

2018 ◽  
Vol 26 (2) ◽  
pp. 131-143
Author(s):  
Marlinawati Marlinawati ◽  
Dewi Kusuma Wardani
Keyword(s):  
Information Technology ◽  
Control System ◽  
Human Resources ◽  
Financial Reporting ◽  
Internal Control ◽  
Positive Influence ◽  
Internal Control System ◽  
Speed Up ◽  
Village Government

The purpose of this research is to know the influence between the Quality of Human Resources, Utilization of Information Technology and Internal Control System Against Timeliness of Village Government Financial Reporting at Gunungkidul Regency. This research is causative research. The population is the village government in Gunungkidul Regency, especially in Gedangsari subdistrict. Criteria of respondents in the study were to village and village apparatus. We use questionnaire to collect data. We use multiple regression with SPSS program version 16.0 to analyze data. We find that quality of human resources and internal control system have a positive influence on the timeliness of village government financial reporting. On the other hand, utilization of information technology does not influence the timeliness of village government financial reporting. These imply that the quality of human resources and internal control system can speed up the preparation of village government financial reporting.

Pengaruh Sistem Pengendalian Internal Pemerintah dan Kompetensi Pegawai Terhadap Kinerja Instansi Pemerintah Kabupaten Karimun

2020 ◽  
Vol 5 (1) ◽  
pp. 101-106
Author(s):  
Doni Putra Utama
Keyword(s):  
Control System ◽  
Control Systems ◽  
Internal Control ◽  
Statistical Tests ◽  
Government Agencies ◽  
Government Performance ◽  
Significant Positive Effect ◽  
Internal Control System ◽  
Employee Competencies ◽  
Positive Effect

This research is a causality study with the title "Effect of Government Internal Control Systems and Employee Competence on the Performance of Government Agencies in Karimun Regency." The purpose of this study was to determine the effect of the implementation of the Government's Internal Control System on the performance of Karimun Regency government agencies and to determine the effect of employee competence on the performance of Karimun Regency government agencies. Data collection using a questionnaire where the questionnaire contained questions about the Government's Internal Control System, employee competencies and agency performance. Data were tested using multiple linear regression statistical tests. Based on the results of the study, it can be concluded that the governmental internal control system has a significant positive effect on Government Agency Performance with the results of statistical tests that show a sig value of 0.016 <0.05 (alpha 5%). Employee Competency has a significant positive effect on Government Performance with the results of statistical tests showing a sig value of 0,000.

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