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Organization of control and audit in agriculture

Saadat Guliyeva Ramil, Doctor of Philosophy in Economics

13sada@mail.ru

16276 ­ ­ 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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Esmira. Latifova

Director Adviser, Agricultural Economics Research Center

   

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Vusala. Babayeva

Doctor of Science Program of Agricultural Economics Research Center

  Doctor of Philosophy in Economics  

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Orkhan. Balayev

Education Center of Tax Ministry of Azerbaijan Republic

   

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Rovshan. Guliyev

Azerbaijan State Economic University (UNEC)

  prof, dr  

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Abrehet. Mehari

Lecturer in Ethiopia Civil Service University, Ethiopia, Addis Ababa; Ph.D. candidate in Azerbaijan State University of Economics

   

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Bahruz. Nuriyev

Chief consultant in Ministry of Agriculture of Azerbaijan Republic

   

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Heydar. Agayev

Ph.D. student of the Azerbaijan Cooperation University

   

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Vuqar. Namazov

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

   

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Andriy. Popovych

Instytut Ekonomiki Rolnictwa i Gospodarki Żywnościowej, Warszawa, Polska / Agricultural and Food Economics State Research Institute, Warsaw, Poland

  Ph.D.  

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Natig. Mirzayev

Lankaran State University

   

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Isak. Hasanov

Head of Shamkir Support Point

   

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Nazrin. Ramazanova

Master of Azerbaijan State University of Economics (UNEC)

   

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Ulviyya. Rasulova

Azerbaijan State University of Economics (UNEC)

   

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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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Natig. Javadov

Azerbaijan State Agrarian University

  prof, dr  

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Yusif. Abayev

Ph.D. student of the İnstitute of Economics of ANAS