Methods of Internal Control over Operations with GMOs and Ecological Costs of Production
Zamula I. V., Syroid N. P.

Zamula, Iryna V., and Syroid, Nadiya P. (2018) “Methods of Internal Control over Operations with GMOs and Ecological Costs of Production.” The Problems of Economy 4:301–308.
https://doi.org/10.32983/2222-0712-2018-4-301-308

Section: Economic statistics. Accounting and Auditing

UDC 657

Abstract:
The aim of the article is to substantiate the theoretical and methodological provisions for improving the methods of internal control over operations with GMOs and ecological costs of production. Based on the study, there developed a systems approach to internal control over GMO operations and ecological costs of production. The method of internal control over operations with GMOs and ecological costs of production is proposed to be considered in the context of the main stages: organizational and preparatory, methodological one, generalization of the results, inspection, which allows to identify relationships among the components of the internal control system. As part of the organizational and preparatory and methodological stages there elaborated a plan and program for internal control over operations with GMOs and ecological costs of production, which contain a list of tasks in a certain sequence of their implementation, and a set of control procedures, through which controllers obtain sufficient and reliable evidence in accordance with goal of the control. The proposed methodological approach to internal control over operations with GMOs and ecological costs of production allows ensuring the accuracy and completeness of control over economic operations with GMOs and ecological costs of production to identify the potential number of violations and prevent their recurrence in the future.

Keywords: ecological costs of production, foods produced from GMOs, internal control.

Fig.: 3. Tabl.: 1. Bibl.: 8.

Zamula Iryna V. – Doctor of Sciences (Economics), Professor, Professor, Department of Accounting and Audit, Zhytomyr State Technological University (103 Chudnivska Str., Zhytomyr, 10005, Ukraine)
Email: zamulairina@gmail.com
Syroid Nadiya P. – Postgraduate Student, Department of Accounting and Audit, Zhytomyr State Technological University (103 Chudnivska Str., Zhytomyr, 10005, Ukraine)
Email: shcherbelova@ukr.net

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