Russian Federation
Russian Federation
Russian Federation
Russian Federation
The paper examines the methodological and practical aspects of identifying of fictitious economic transactions carried out during the implementation of innovation and investment activities in agriculture in the framework of two main elements of the control environment of the modern economy: state financial control and non-departmental (independent audit) control. A comparative analysis of their goals, legal frameworks, instruments, and effectiveness was conducted. Synergistic effects and contradictions between these institutions were identified. The need of the forming of an integrated model of interaction based on a risk-oriented approach and data exchange to increase the transparency of innovation and investment activities of agricultural organizations is substantiated.
fictitious business transaction, state control, non-departmental control, independent audit, tax control, mandatory audit, signs of bad faith, analytical procedures
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