Features of auditing internal control and risk management systems in agriculture

This article examines the specifics of auditing internal control and risk management systems in agriculture. It describes the key principles and stages of auditing internal control and risk management systems in agriculture. Particular attention is paid to assessing the effectiveness of control procedures, a risk-based approach, and the need to adapt audit tools to the specifics of agricultural activities. The article proposes tools, principles, and recommendations that not only ensure compliance with regulatory requirements but also foster an internal control culture focused on continuous improvement and development. It is concluded that systematic auditing and the development of internal control and risk management systems are integral components of modern, effective management in agriculture, contributing to the achievement of strategic goals and increasing the competitiveness of organizations in a changing external environment.