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Within the framework of the concept, the directions for the development of internal control of assets and liabilities of an agricultural organization are proposed, which consist in improving the methodological tools of internal control. The proposed recommendations will make it possible to systematize and summarize the information collected during the audit in order to provide it to the management of the organization in a timely manner for making effective management decisions.\r\nFor researchers, practicing accountants of agricultural organizations, managers of various levels, heads of enterprises, teachers, doctoral students, postgraduates and masters, students of centers and advanced training courses."},{"$a":"internal control, methodological foundations, management. agricultural production, conceptual framework"},{"$a":"10.29039\/01877-4"}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Abdulaeva I.I. Metodicheskie osnovy organizacii vnutrennego kontrolya \/\/ Voprosy ekonomiki i prava. \u00e2\u0080\u0093 2012. \u00e2\u0080\u0093  6. \u00e2\u0080\u0093 S. 119-122."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Avilova I.E. Napravleniya sovershenstvovaniya metodiki ucheta i vnutrennego kontrolya osnovnyh sredstv \/\/ Mezhdunarodnyy zhurnal guma-nitarnyh i estestvennyh nauk. \u00e2\u0080\u0093 2019. \u00e2\u0080\u0093 \u00e2\u0084\u0096 7-1. \u00e2\u0080\u0093 S. 174-176."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Agoshkova N.N. Organizacionno-metodicheskie aspekty audita operaciy s osnovnymi sredstvami po stadiyam ih vosproizvodstva \/\/ Mezh-dunarodnyy buhgalterskiy uchet.\u00e2\u0080\u0093 2015. \u00e2\u0080\u0093 \u00e2\u0084\u0096 19 (361). \u00e2\u0080\u009314-25."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Akaev A.M., Mihalenok N.O. 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Bobkova filiala Rossiyskoy tamozhennoy akademii. \u00e2\u0080\u0093 2020. \u00e2\u0080\u0093 \u00e2\u0084\u0096 3 (75). \u00e2\u0080\u0093 S. 53-55."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Dreving S.R., Hrustova L.E. Sovremennoe ponimanie kategorii \u00c2\u00abVnutrenniy finansovyy kontrol'\u00c2\u00bb: problemy i perspektivy izucheniya \/\/ Upravlencheskie nauki. \u00e2\u0080\u0093 2016. \u00e2\u0080\u0093 \u00e2\u0084\u0096 3. \u00e2\u0080\u0093 S. 30-44."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"D'yakonova O.S., Davydkina M.V. Vnutrifirmennyy kontrol' formirovaniya finansovyh rezul'tatov \/\/ Vestnik universiteta. \u00e2\u0080\u0093 2016. \u00e2\u0080\u0093 \u00e2\u0084\u0096 12. \u00e2\u0080\u0093 S. 98-100."}]}},{"510":{"ind1":"0","ind2":"#","subfields":[{"$a":"Evseenko V.A. 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