The Ecological-Social Audit in the Sectoral and Territorial (Administrative) Clusters of Agriculture

Анотація

The article substantiates the priority of agricultural development in Ukraine to ensure its national security in terms of food, economic, ecological, and at present – energy security. In the context of the creation of new territorial associations, industry clusters, the owners of large agricultural enterprises need qualitatively new reliable information, which can be provided only through audit. The article is aimed at defining the role and objectives of the audit in the conditions of agricultural reform in Ukraine. An audit system has been developed, the application of which at agricultural enterprises and in new territorial associations will ensure fulfillment of tasks of audit and implementation of opportunities. The proposed system provides for identification of the impact of audit subjects on the previous and current activities of the unit of economic management, as well as its plans and prognoses through the implementation of audit opportunities. In order to plan the development of agriculture, of particular importance be the use of audit opportunities to substantiate the prospective (prognostic) values of indicators of functioning of individual economic entities, but also industrial and administrative clusters of certain territories and the sector in general. In the context of agricultural reform in Ukraine, the role of audit is determined by the information needs of different groups of users of information both regarding the functioning of the industry as a whole and regarding the activities of individual enterprises. Prospects for further research on the implementation and development of the audit institute in terms of new territorial associations are to study and develop the system of information needs of users from the point of growing confidence in the quality of information.

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