Documentary support of internal control of land resources
Abstract
Purpose. The purpose of this paper is to investigate, critically assess the state of documentary support of internal control of land resources and develop proposals for its improvement.
Methodology / approach. The methodology of the research is based on the general scientific methods of cognition and the system approach, which made it possible to carry out the complex solution to the tasks set for the documentary support of internal control of land resources.
In the process of research, general scientific methods and a specific method – modeling were used in the development of proposals for the improvement of documentary registration.
Results. The article substantiates that in order to the internal control of the enterprise to fulfill its tasks, first of all provided the management of the enterprise with timely, relevant, reliable information about a supervisory object, it is necessary to pay attention to the organization of the order of forming the grounds for expression opinion about the actual state of the object of verification by internal controller. Such grounds are documented information obtained both during all process of realization internal control and generalized on the basis of its results. In the course of the research, the main problems of documentary provision of the internal control of land resources were identified. In order to eliminate the established problems, it has been developed proposals on the content and form of documents that can be used for registration of information are developed: necessary for organization of the process of conducting of internal control of land resources; received during its implementation; obtained on the basis of the generalization of its results.
Originality / scientific novelty. The scientific novelty of the obtained results consists in theoretical substantiation and practical solution of issues related to the improvement of documentary support of internal control of land resources in the system of management of agricultural enterprises, which ensures an increase in the efficiency of its implementation.
Practical value / implications. The introduction of the proposed forms of documents will provide the development or improvement of documentation by enterprises that organize and control the land resources. Taking as a basis the documentary support offered by us, the enterprise first of all has the opportunity to shorten the time to develop the package of documents and to establish requirements for their content and form.
References
Список використаних джерел
Audit and Assurance: study text. Pakistan: The Institute of Chartered Accountants of Pakistan, 2015. 383 p.
COSO Internal Control – Integrated Framework. URL: https://home.kpmg.com/content/dam/kpmg/pdf/2016/05/2750-New-COSO-2013-Framework-WHITEPAPER-V4.pdf.
Бєляєва Л. А. Організаційні аспекти внутрішньогосподарського контролю. Вісник ХНАУ. Серія «Економічні науки». 2010. № 11. С. 64–69.
Калюга Є. В. Фінансово-господарський контроль у системі управління: монографія. Київ: Ельга: Ніка-Центр, 2002. 355 с.
Гуцаленко Л. В. Адаптивна система обліку і контролю результатів діяльності сільськогосподарських підприємств: монографія. Київ: ННЦ «ІАЕ», 2010. 372 с.
Дерій В. А. Методи внутрішньогосподарського контролю за витратами на виробництво у сільськогосподарських підприємствах. Сталий розвиток економіки. 2013. № 1. С. 254–258.
Коцупатрий М. М., Марчук У. О. Внутрішньогосподарський контроль в управлінні діяльністю сільськогосподарських підприємств: монографія. Вінниця: ТД «Едельвейс і К», 2014. 268 с.
Пантелеєв В. П. Концепція внутрішньогосподарського контролю діяльності підприємств: методологія, організація, розвиток: дис. … доктора екон. наук: 08.00.09. Державна академія статистики, обліку та аудиту Держкомстату України. Київ, 2009. 422 с.
Подолянчук О. А. Внутрішньогосподарський контроль у діяльності сільськогосподарських підприємств. Економіка АПК. 2010. № 10. С. 109–112.
Рибалко Л. В. Внутрішньогосподарський контроль в аграрних підприємствах: дис. … канд. екон. наук: 08.00.09. ННЦ «Інститут аграрної економіки» Української академії аграрних наук. Київ, 2008. 257 с.
Сагайдак Р. А. Внутрішній контроль в управлінні сільськогосподарськими підприємствами: дис. … канд. екон. наук: 08.00.09. Національний аграрний університет. Київ, 2008. 242 с.
Dumitru M. Internal control procedures for agricultural activities. Agricultural Management. 2015. Seria I. Vol. 17. Is. 3. Pp. 28–36.
Giriunas L., Giriuniene G. Role of internal control in company management procedures: theoretical aspect. Purushartha: a journal of management, ethics and spirituality. 2014. Vol. 7. Is. 2. Pp. 60–71.
Cioban (Lucan) A. N., Hlaciuc E., Zaiceanu A. The impact and results of the internal audit activity exercised in the public sector in Romania. Procedia Economics and Finance. 2015. Vol. 32. Pp. 394–399. https://doi.org/10.1016/S2212-5671(15)01409-4.
Kiplagat T. P., Ngahu S. Factors influencing risk based internal audit adoption in Kenya agricultural and livestock research organization. Journal of humanities and social science. 2017. Vol. 22. Is. 6. Pp. 85–92. https://doi.org/10.9790/0837-2206048592.
Eremic-Dodic J., Popovic S., Popovic V., Bosnjak J., Dodic V. The importance of the implementation of it audits in agricultural enterprises of the Republic of Serbia in order to increase safety management and risk determination interval. Annals of The Constantin Brancusi University of Targu Jiu. Economy Series. 2017. Vol. 2. Pp. 91–97.
References
Audit and Assurance (2015), 2nd. The Institute of Chartered Accountants of Pakistan, Bracknell, Berkshire, United Kingdom.
COSO Internal Control – Integrated Framework (2013), available at: https://home.kpmg.com/content/dam/kpmg/pdf/2016/05/2750-New-COSO-2013-Framework-WHITEPAPER-V4.pdf.
Bieliaieva, L. A. (2010), Organizational aspects of internal control. Visnyk KhNAU. Seriia «Ekonomichni nauky», vol. 11, pp. 64–69.
Kaliuha, Ye. V. (2002), Finansovo-hospodarskyi kontrol u systemi upravlinnia [Financial and economic control in the management system], Elha: Nika-Tsentr, Kyiv, Ukraine.
Hutsalenko, L. V. (2010), Adaptyvna systema obliku i kontroliu rezultativ diialnosti silskohospodarskykh pidpryiemstv [Adaptive system of accounting and control of the results of activity of agricultural enterprises], NSC «ІАЕ», Kyiv, Ukraine.
Derii, V. A. (2013), Methods of internal control over costs of production at agricultural enterprises. Stalyi rozvytok ekonomiky, no. 1, pp. 254–258.
Kotsupatryi, M. M. and Marchuk, U. O. (2014), Vnutrishnohospodarskyi kontrol v upravlinni diialnistiu silskohospodarskykh pidpryiemstv [Internal control in the management of agricultural enterprises], “TD “Edelveis i K”, Vinnitsa, Ukraine.
Panteleev, V. P. (2009), Conception of internal control of activity of enterprises: methodology, organization, development, Dr.S Thesis, Analysis and Auditing (on the types of economic activity), Kyiv, Ukraine.
Podolianchuk, O. A. (2010), Internal control in the activity of agricultural enterprises, Ekonomika APK, vol. 10, pp. 109–112.
Rybalko, L. V. (2008), The internal control at agrarian enterprise, Ph. D. Thesis, Accounting, Analysis and Auditing (on the types of economic activity), Kyiv, Ukraine.
Sahaydak, R. A. (2008), Internal control in agricultural enterprises management, Ph. D. Thesis, Accounting, Analysis and Auditing (on the types of economic activity), Kyiv, Ukraine.
Dumitru, M. (2015), Internal control procedures for agricultural activities. Agricultural Management, seria I, vol. 17, is. 3, pp. 28–36.
Giriunas, L. and Giriuniene, G. (2014), Role of internal control in company management procedures: theoretical aspect. Purushartha: a journal of management, ethics and spirituality, vol. 7, is. 2, pp. 60–71.
Cioban (Lucan), A. N., Hlaciuc, E. and Zaiceanu, A. (2015), The impact and results of the internal audit activity exercised in the public sector in Romania. Procedia Economics and Finance, vol. 32, pp. 394–399. https://doi.org/10.1016/S2212-5671(15)01409-4.
Kiplagat, P. and Ngahu, S. (2017), Factors influencing risk based internal audit adoption in Kenya agricultural and livestock research organization. Journal of humanities and social science, vol. 22, is. 6, pp. 85–92. https://doi.org/10.9790/0837-2206048592.
Eremic-Dodic, J., Popovic, S., Popovic, V., Bosnjak, J., Dodic, V. (2017), The importance of the implementation of it audits in agricultural enterprises of the Republic of Serbia in order to increase safety management and risk determination interval. Annals of The Constantin Brancusi University of Targu Jiu. Economy Series, vol. 2, pp. 91–97.