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Organization of control and audit in agriculture

Saadat Guliyeva Ramil, Doctor of Philosophy in Economics

13sada@mail.ru

7007 ­ ­ RU ­ ­ 43. April 2023 ­ ­­ ­ agriculture state control food security agroindustrial complex audit budget funds financial control farmer inspection

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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Mushfiq. Tukanov

Ph.D. student of the Agricultural Research Center

   

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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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Arzu. Huseyn

Azerbaijan Tourism and Management University

  Ph.D., docent  

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Elchin. Khalilov

Research Institute of Plant Protection and Technical Plants

   

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Samir. Maharramov

Doctoral student of the Azerbaijan Tourism and Management University

   

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Esmira. Latifova

Director Adviser, Agricultural Economics Research Center

   

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Tahmina. Safarli

Ph.D. student of the Baku State University

   

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Vusala. Nagiyeva

Azerbaijan Cooperation University

  Ph.D., docent  

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Ismayil. Kheyirkhabarov

Azerbaijan State University of Economics (UNEC)

  Ph.D., docent  

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Najiba. Hajiyeva

Baku State University

  Doctor of Philosophy in Economics  

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Fariz. Suleymanov

Ph.D. student of the Azerbaijan State Agrarian University

   

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Hagar. Namazova

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

   

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Turan. Hajiyeva

Specialist of the Agricultural Research Center

   

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Ulviyya. Rasulova

Azerbaijan State University of Economics (UNEC)

   

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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