%0 Journal Article %T Methodological Approaches to Evaluating the Internal Control System in Agricultural Organizations %A Sungatullina, R.N. %A Gogoleva, O.. %K internal control system, efficiency, economic event, risks of material misstatements, general and application control tools, budgetary subsidies, assessment, accounting statements, financial statements %J Auditor %D 2015 %N 1 %P 10 %I INFRA-M Academic Publishing LLC.