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Organization of control and audit in agriculture

Saadat Guliyeva Ramil, Doctor of Philosophy in Economics

13sada@mail.ru

16035 ­ ­ 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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Galib. Hajiyev

Department of “Economy of enterprise” of Azerbaijan State University of Economics (UNEC)

  Ph.D., docent  

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Vusala. Nagiyeva

Azerbaijan Cooperation University

  Ph.D., docent  

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Nargiz. Hasanova

Azerbaijan State Agrarian University

   

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Javahir. Allahverdiyeva

Azerbaijan State Agrarian University

  senior lecturer  

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Aytekin. Huseynli

Ph.D. student of the Baku State University

   

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Vahid. Amrahov

Azerbaijan State Agricultural University

  Ph.D., docent  

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Leyla. Hajiyeva

Ph.D. student of the Agricultural Economics Research Center

   

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Ruhiyya. Mammadrzayeva

Research Institute of Plant Protection and Technical Plants

   

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Aygul. Salimova

PhD student of the Agricultural Economics Research Center

   

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Samir. Maharramov

Doctoral student of Azerbaijan Tourism and Management University

   

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Gunel. Naghiyeva

Master of Azerbaijan State University of Economics (UNEC)

   

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Farman. Guliyev

Scientific Research Institute of Fruit-growing and Tea-growing

   

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Nurida. Gasimova

Ph.D. student of Azerbaijan University of Cooperation

   

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. Hikmat

Ph.D. in agrarian sciences, docent H.N. Nasibov

   

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Samir. Maharramov

Doctoral student of the Azerbaijan Tourism and Management University

   

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Rovshan. Guliyev

Azerbaijan State Economic University (UNEC)

  prof, dr