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Organization of control and audit in agriculture

Saadat Guliyeva Ramil, Doctor of Philosophy in Economics

13sada@mail.ru

17324 ­ ­ RU ­ ­ 43. April 2023 ­ ­­ ­ agriculture state control food security agroindustrial complex audit budget funds financial control farmer inspection

 

UOT: 33.336/63

The article analyzes the organization of control over the economic use of agricultural enterprises and state funds, ensuring control over the reliability of accounting (financial) accounting and reporting data for the timely detection of costs and losses, thefts, wastage. Also, the principles and characteristics of control in agriculture are reviewed, the main areas of audit are discussed, the main tasks of state control, timely identification of deviations, and prevention of possible problems are touched upon.

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AUTHORS

 

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Javahir. Allahverdiyeva

Azerbaijan State Agrarian University

  senior lecturer  

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Ramina. Mustafayeva

Azerbaijan State Agrarian University

  Ph.D., docent  

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Ulviyya. Rasulova

Azerbaijan State University of Economics (UNEC)

   

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Elchin. Salahov

Azerbaijan State Agricultural University

  Doctor of Philosophy in Economics  

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Sarvan. Jafarov

Ph.D. student of the Agricultural Economics Research Center

   

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Mushfiga. Mammadova

Agricultural Economics Research Center

  Ph.D., docent  

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Ceyran. Babirova

Ph.D. student Azerbaijan State University of Economics (UNEC)

   

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Sadi. Ismayilov

Assistant director of Beylagan RASIC

  Doctor of Philosophy in Economics  

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Расим. Алиев

Chief economist, Scientific Research Institute of Agriculture

  Doctor of Philosophy in Economics  

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Ibrahim. Jafarov

Azerbaijan State Agricultural University

  Corresponding member of ANAS, prof  

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Faiq. Gasimli

PhD student of the Agricultural Economics Research Center

   

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Vahid. Amrahov

Azerbaijan State Agricultural University

  Ph.D., docent  

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Arshad. Yashar

Head of land identification and geographical data sector of the Land use Control Department of the Ministry of Agriculture of the Republic of Azerbaijan

   

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Sabuhi. Eldarov

Research Institute of Plant Protection and Technical Plants

   

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Hagar. Namazova

Ph.D. candidate of the Azerbaijan State Economic University (UNEC)

   

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Vusala. Nagiyeva

Azerbaijan Cooperation University

  Ph.D., docent