Substantiation of the directions of organization of internal audit of fixed assets of agricultural enterprises

Lyudmyla Matviychuk


Introduction. An important condition for the development of the agricultural sector is the timely receipt of reliable and complete accounting information on the availability and condition of fixed assets for the purposes of managing their use. To a large extent, the effectiveness of this type of assets is determined by the quality of management decisions. Given this, there is a need to use methods of analysis, as one of the most important management functions in the audit of fixed assets, which will properly assess and control their use. The use of analysis as a tool for evaluating the internal audit system fully meets the objectives of creating effective management of fixed assets and will allow their rational use through timely detection and elimination of negative impacts on the internal audit system and its effectiveness.

Purpose. The purpose of writing this article is to assess the existing principles of audit of fixed assets in the agricultural sector of the economy and justify on their basis the organizational scheme of internal audit in agricultural enterprises.

Results. Based on the substantiation of the principles of audit activity, the directions of activity of the internal audit service of agricultural enterprises are determined. The study of the formation of goals and functions of the internal audit unit at enterprises made it possible to develop a scheme for the organization of internal audit in the agricultural sector. On this basis, the method of internal audit of fixed assets in the basic areas, as well as the stages of its implementation. The peculiarity of the internal audit at agricultural enterprises is established, which provides for a systematic assessment and control of its quality.


audit; internal audit; organization; audit quality; fixed assets; agricultural enterprises

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Science Works Journal "Ekonomichnyy analiz"

ISSN 1993-0259 (Print)  ISSN 2219-4649 (Online) DOI: 10.35774/econa

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