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Organization of control and audit in agriculture

Saadat Guliyeva Ramil, Doctor of Philosophy in Economics

13sada@mail.ru

9848 ­ ­ 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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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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Agshin. Huseynzade

Master of Azerbaijan State University of Economics (UNEC)

   

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Gunel. Naghiyeva

Master of Azerbaijan State University of Economics (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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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

   

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Ulviyya. Rasulova

Azerbaijan State University of Economics (UNEC)

   

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Tamraz. Tamrazov

Vegetable Research Institute

   

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Chilenay. Abishova

Ph.D. student of the Agricultural Economics Research Center

   

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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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Rafiz. Ismayilli

student of the Agricultural Economics Research Center

   

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Sabina. Valiyeva

Doctoral student of the Agro Researches Center

  Ph.D., docent  

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Jalal. Safarov

Ph.D. student of the Agricultural Research Center

   

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Heydar. Agayev

Ph.D. student of the Azerbaijan Cooperation University

   

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Alizamin. Guliyev

Ph.D. candidate of the Azerbaijan Technical University

   

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Firdovsi. Fikratzade

Doctoral student at the Institute for Scientific Research on Economic Reforms

  Doctor of Philosophy in Economics  

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Parviz. Aliyev

Chief of department, Agricultural Research Center
Ph.D. student of the Agricultural Research Center