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Organization of control and audit in agriculture

Saadat Guliyeva Ramil, Doctor of Philosophy in Economics

13sada@mail.ru

21099 ­ ­ 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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. Shahla

Baku State University

   

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Najiba. Hajiyeva

Baku State University

  Doctor of Philosophy in Economics  

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Murad. Hajiyev

Ph.D. student of the Agricultural Research Center

   

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Rafiz. Ismayilli

student of the Agricultural Economics Research Center

   

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Фамиль. Рустамов

Institute of Economics of the Ministry of Science and Education, "Economic problems of the agricultural sector" department

  Ph.D., docent  

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Sevil. Maharramova

PhD student of the Scientific Research Institute of Agromechanics

   

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Ibrahim. Jafarov

Azerbaijan State Agricultural University

  Corresponding member of ANAS, prof  

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Nargiz. Hasanova

Azerbaijan State Agrarian University

   

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Gulnara. Salimova

Senior Researcher of the Research Institute for Economic Reforms

   

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Arzu. Huseyn

Azerbaijan Tourism and Management University

  Ph.D., docent  

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Натиг. Гаджиев

Doctor of Science Program of Agricultural Research Center

  Ph.D., docent  

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Zohra. Abbasova

Ph.D. student of the Agro Researches Center

   

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Galib. Sharifov

Head of the Department of Quality Management of "Agro Procurement and Supply" OJSC, ISO standards expert

  Doctor of Philosophy in Economics  

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Gulsum. Badirzade

Ph.D. student of the Azerbaijan Cooperation University

   

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Ismayil. Kheyirkhabarov

Azerbaijan State University of Economics (UNEC)

  Ph.D., docent  

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Lotanna. Emediegwu

Department of Economics, The University of Manchester, UK | Department of Agricultural Economics, University of Ilorin, Nigeria | Department of Economics, Policy and International Business, Manchester Metropolitan University, UK