In the modern world, with the development of economic relations, the need for optimal management of an agro-industrial enterprise is of prime importance. In order to achieve the goals set, to systematize ap-proaches to assessing the financial condition of the organization and to increase the effectiveness of risk management, the company needs to implement internal audit. The purpose of this article is to study and determine the development, the essence of internal audit and the need for its application in practice in agri-cultural enterprises, as well as to establish the feasibility of using internal audit in the management system to achieve goals. The study examined the latest work of leading specialists in the field of internal audit (R. P. Bulyga, I. S. Egorov, Zh. A. Kevorkova, M. V. Melnik, A. D. Sheremet, etc.), its nature was determined. and a place in the management of the organization. The object of the research work is internal audit in agro-industrial enterprises. The subject of the research is the definition of the main functions of internal audit, its role and place in the financial control and management system of the company.
Manufacturing Enterprise Control and Management System Engineering: paradigms and open issues
