Trajectories of the Internal Control System in the Management of Agricultural Organizations
Purpose: The article aims to investigate the current situation of the agricultural sector, as well as its normative-legal regulation in the Russian Federation. Currently, in the context of the economic development, the importance of the agricultural sector is undeniable. Design/Methodology/Approach: It is necessary to determine the trajectory of the internal control system in the management of agricultural organizations, to investigate the current situation of the agricultural sector in the Russian Federation, as well as to systematize the normative regulation in the agricultural sector and to identify the groups of problems of the internal control system. Findings: The article presents the stages of the implementation of the state policy in the field of a sustainable development of rural areas. There are identified the main directions of the development of the agricultural sector. Having analyzed the industry features in agriculture, determined by different scientists and practitioners, the authors identified features that affect the organization of the internal control system. There are analyzed and allocated enlarged groups of problems of internal control system in the agricultural organizations: normative-legal; organizational-methodical; informational; methodological; software and hardware. Practical Implications: The results of the study can be implemented into the practice of organization, functioning and improvement of the internal control system of agricultural organizations. Originality/Value: The main contribution of this study is to clarify and develop the theoretical and methodological aspects of the internal control system in agricultural organizations in the context of digitalization.