Systematization of Internal Monitoring Functions for Finan-cial Resources in the Management of an Integrated Agro-industrial Enterprise[Систематизация Функций Внутреннего Контроля Денежных Средств В Управлении Интегрированным Агропромышленным Формированием]

Purpose. To study the problem of systematization of internal monitoring functions for financial re-sources in the management of an integrated agro-industrial enterprise. To improve methodological tools of internal auditing of cash flows in the process of agribusiness development aimed at improving the efficiency of working capital and sustainability of agricultural enterprises. Methods. In the study of the system of internal monitoring functions for financial resources in the management of an integrated agro-industrial enterprise, the authors used a systematic approach, methods of analysis, control and analytical procedures to systematize the sequence of the cash flow auditing to get reliable management information. Results. The purpose of methodology development of internal monitoring functions for financial re-sources is formulated and the tasks of its improvement defining the directions of research in the con-ditions of reforming of system of management of the integrated agro-industrial formations accounting are defined. The sequence of auditing for monetary operations in the integrated agro-industrial enter-prises is developed and the working program content for internal auditing is defined. Scientific novelty. Scientific novelty consists in improvement of methodical tools of cash flows audit-ing as a form of internal control in the management system of integrated agro-industrial enterprises and substantiation of directions of its development. A sequence and realization of cash flow auditing chart is developed and the auditing procedure at each stage is introduced. The content of the working program, which reveals the directions of the auditing plan, indicating the performers, the period of the auditing procedures and sources of information are proposed.