The model of internal control for agricultural company
2025
Eremić-Đođić, Jelica | Popov, Jelena
Every agricultural company has its own mission, vision, and goals. Good process management of agricultural company is not possible without the es tablishment of a solid control framework and well-established internal con trols. Internal controls represent a very important tool for the management so they can control the company`s environment as well as the risks that affect its operations and other elements of the COSO framework. Defining the risk, evaluating and prescribing internal control for its elimination helps the man agement to ensure that the financial statements of the agricultural company are objective, true and accurate. This paper will present a model made up of a series of internal controls that help to put the key processes for financial reporting in an agricultural com pany under control. The result of this model is that the company fulfills the obligation that ensure compliance with regulatory legal acts and that the management makes decisions on a more reliable basis in order to achieve the set goals of the agricultural company.
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Издатель Institute of Agricultural Economics, Belgrade, Serbia
Эту запись предоставил Matica Srpska Library