INFORMATION AND ANALYTICAL SUPPORT OF INTERNAL CONTROL AND AUDIT OF EXPORT OPERATIONS IN AGRICULTURAL FORMATIONS

The relevance of accounting and control systems functioning in economic entities of the agricultural sector engaged in foreign trade activities and the definition of the main directions for improving the information support of external and internal audit of export operations is due to the need for current (operational) and strategic control over the implementation of the goals set by the company’s management, which ensures the efficiency of the business of an individual economic entity and the economic security of the region as a whole. Russia is the leader in grain exports in the world, while Krasnodar Krai accounts for 39% of exported grain products, which indicates the importance of foreign trade transactions carried out by farmers in the region. SWOT analysis of foreign economic activity development (FEA) of agriculture in Krasnodar Krai showed the need for continuous monitoring of micro and macro risks of economic entities engaged in export activities, which is impossible without an effective internal control system, the information support of which is the key to the quality of the procedures carried out. The current FEA accounting system is not operational, which negatively affects the reliability of economic information on the results of foreign trade activities, the movement of exported products, settlements on them, complicates management procedures. An important component of the internal control system is the information field, which mainly includes primary accounting and legal documentation accompanying the transaction. For grain exporting organizations, important elements of the documentation process are a foreign trade contract, bill of lading, invoice. As a result of the proposed documentary exchange scheme for export deliveries, an effective process of interaction with the authorities regulating foreign trade activities is formed. The model of information support for internal control, including a step-by-step algorithm for collecting analyzed information using control procedures, with subsequent systematization of the data obtained, unifies the actions of internal control service specialists. The model is easily integrated into the existing accounting and analytical system of agricultural exporters, takes into account the capabilities of the applied communication systems based on information technologies and modeling methods.