{"id":"https://openalex.org/W3085301190","doi":"https://doi.org/10.32651/208-61","title":"CONCEPT OF IMPLEMENTATION OF INTERNAL AUDIT IN AGRICULTURAL ORGANIZATIONS","display_name":"CONCEPT OF IMPLEMENTATION OF INTERNAL AUDIT IN AGRICULTURAL ORGANIZATIONS","publication_year":2020,"publication_date":"2020-08-01","ids":{"openalex":"https://openalex.org/W3085301190","doi":"https://doi.org/10.32651/208-61","mag":"3085301190"},"language":"ru","primary_location":{"id":"doi:10.32651/208-61","doi":"https://doi.org/10.32651/208-61","is_oa":false,"landing_page_url":"https://doi.org/10.32651/208-61","pdf_url":null,"source":{"id":"https://openalex.org/S4210220080","display_name":"\u042d\u043a\u043e\u043d\u043e\u043c\u0438\u043a\u0430 \u0441\u0435\u043b\u044c\u0441\u043a\u043e\u0433\u043e \u0445\u043e\u0437\u044f\u0439\u0441\u0442\u0432\u0430 \u0420\u043e\u0441\u0441\u0438\u0438","issn_l":"2070-0288","issn":["2070-0288"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["russia-white-list-2"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"\u042d\u043a\u043e\u043d\u043e\u043c\u0438\u043a\u0430 \u0441\u0435\u043b\u044c\u0441\u043a\u043e\u0433\u043e \u0445\u043e\u0437\u044f\u0439\u0441\u0442\u0432\u0430 \u0420\u043e\u0441\u0441\u0438\u0438","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5038817974","display_name":"G. Ya. Ostaev","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"G.Ya. Ostaev","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5074670654","display_name":"Igor' Gogolev","orcid":"https://orcid.org/0000-0002-1340-5803","observed_orcids":["https://orcid.org/0000-0002-1340-5803"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"I.M. Gogolev","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5019060184","display_name":"Oksana O. ZLOBINA","orcid":"https://orcid.org/0000-0002-5111-6543","observed_orcids":["https://orcid.org/0000-0002-5111-6543"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"O.O. Zlobina","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":3.0521,"has_fulltext":false,"cited_by_count":13,"citation_normalized_percentile":{"value":0.90797016,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":98},"biblio":{"volume":null,"issue":"8","first_page":"61","last_page":"64"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13054","display_name":"Agricultural and Financial Auditing","score":0.9951000213623047,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13054","display_name":"Agricultural and Financial Auditing","score":0.9951000213623047,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.002300000051036477,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11805","display_name":"Agricultural economics and policies","score":0.0007999999797903001,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/internal-audit","display_name":"internal audit","score":0.9959999918937683},{"id":"https://openalex.org/keywords/agricultural-organizations","display_name":"agricultural organizations","score":0.8730000257492065},{"id":"https://openalex.org/keywords/business-process-control","display_name":"business process control","score":0.8669999837875366},{"id":"https://openalex.org/keywords/production-efficiency-assessment","display_name":"production efficiency assessment","score":0.777999997138977},{"id":"https://openalex.org/keywords/managerial-decision-making","display_name":"management decision-making","score":0.675000011920929}],"concepts":[{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.8002640008926392},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6668932437896729},{"id":"https://openalex.org/C118518473","wikidata":"https://www.wikidata.org/wiki/Q11451","display_name":"Agriculture","level":2,"score":0.5832837820053101},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.5537732243537903},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.4687172472476959},{"id":"https://openalex.org/C177309310","wikidata":"https://www.wikidata.org/wiki/Q758917","display_name":"Information technology audit","level":5,"score":0.4153059124946594},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.37583041191101074},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.35430413484573364},{"id":"https://openalex.org/C107826830","wikidata":"https://www.wikidata.org/wiki/Q929380","display_name":"Environmental resource management","level":1,"score":0.3424394726753235},{"id":"https://openalex.org/C39432304","wikidata":"https://www.wikidata.org/wiki/Q188847","display_name":"Environmental science","level":0,"score":0.13399633765220642},{"id":"https://openalex.org/C205649164","wikidata":"https://www.wikidata.org/wiki/Q1071","display_name":"Geography","level":0,"score":0.09711945056915283},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.32651/208-61","doi":"https://doi.org/10.32651/208-61","is_oa":false,"landing_page_url":"https://doi.org/10.32651/208-61","pdf_url":null,"source":{"id":"https://openalex.org/S4210220080","display_name":"\u042d\u043a\u043e\u043d\u043e\u043c\u0438\u043a\u0430 \u0441\u0435\u043b\u044c\u0441\u043a\u043e\u0433\u043e \u0445\u043e\u0437\u044f\u0439\u0441\u0442\u0432\u0430 \u0420\u043e\u0441\u0441\u0438\u0438","issn_l":"2070-0288","issn":["2070-0288"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["russia-white-list-2"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"\u042d\u043a\u043e\u043d\u043e\u043c\u0438\u043a\u0430 \u0441\u0435\u043b\u044c\u0441\u043a\u043e\u0433\u043e \u0445\u043e\u0437\u044f\u0439\u0441\u0442\u0432\u0430 \u0420\u043e\u0441\u0441\u0438\u0438","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Zero hunger","id":"https://metadata.un.org/sdg/2","score":0.9208999872207642}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W6907466570","https://openalex.org/W6988409591","https://openalex.org/W777918597","https://openalex.org/W6926417037","https://openalex.org/W1531814238","https://openalex.org/W4394787672","https://openalex.org/W3193571114","https://openalex.org/W2954137085","https://openalex.org/W7217069259","https://openalex.org/W6926286333"],"abstract_inverted_index":{"\u0410\u0433\u0440\u0430\u0440\u043d\u044b\u0435":[0],"\u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f":[1],"\u043d\u0430":[2,66],"\u0441\u043e\u0432\u0440\u0435\u043c\u0435\u043d\u043d\u043e\u043c":[3],"\u044d\u0442\u0430\u043f\u0435":[4],"\u0444\u0443\u043d\u043a\u0446\u0438\u043e\u043d\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f":[5],"\u0442\u0440\u0435\u0431\u0443\u044e\u0442":[6],"\u0443\u0441\u0438\u043b\u0435\u043d\u043d\u043e\u0433\u043e":[7],"\u0432\u043d\u0438\u043c\u0430\u043d\u0438\u044f":[8],"\u043f\u043e":[9],"\u0432\u043e\u043f\u0440\u043e\u0441\u0430\u043c":[10],"\u0432\u043d\u0443\u0442\u0440\u0435\u043d\u043d\u0435\u0433\u043e":[11,79,90,113],"\u0430\u0443\u0434\u0438\u0442\u0430":[12,80,91,114],"\u043e\u0441\u043d\u043e\u0432\u043d\u044b\u0445":[13],"\u043d\u0430\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u0439":[14],"\u0440\u0430\u0437\u0432\u0438\u0442\u0438\u044f":[15,37],"\u0441\u0435\u043b\u044c\u0441\u043a\u043e\u0445\u043e\u0437\u044f\u0439\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0433\u043e":[16],"\u0431\u0438\u0437\u043d\u0435\u0441\u0430.":[17,38],"\u0424\u0443\u043d\u043a\u0446\u0438\u043e\u043d\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0435":[18],"\u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u0439":[19],"\u0431\u0435\u0437":[20],"\u0433\u0440\u0430\u043c\u043e\u0442\u043d\u043e\u0433\u043e":[21],"\u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044f":[22],"(\u0430\u0443\u0434\u0438\u0442\u0430)":[23],"\u0431\u0438\u0437\u043d\u0435\u0441-":[24],"\u043f\u0440\u043e\u0446\u0435\u0441\u0441\u043e\u0432":[25],"\u0438":[26,61,69,102,104,123],"\u0434\u043e\u0441\u0442\u043e\u0432\u0435\u0440\u043d\u043e\u0433\u043e":[27],"\u043e\u0441\u0432\u044f\u0449\u0435\u043d\u0438\u044f":[28],"\u0441\u043e\u0432\u0435\u0440\u0448\u0435\u043d\u043d\u044b\u0445":[29],"\u0445\u043e\u0437\u044f\u0439\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0445":[30,64,106],"\u043e\u043f\u0435\u0440\u0430\u0446\u0438\u0438,":[31],"\u0442\u0435\u043a\u0443\u0449\u0435\u0433\u043e":[32],"\u044d\u043a\u043e\u043d\u043e\u043c\u0438\u0447\u0435\u0441\u043a\u043e\u0433\u043e":[33],"\u043f\u043e\u043b\u043e\u0436\u0435\u043d\u0438\u044f":[34],"\u0442\u043e\u0440\u043c\u043e\u0437\u044f\u0442":[35],"\u0443\u0440\u043e\u0432\u0435\u043d\u044c":[36],"\u0421\u043e\u0432\u0440\u0435\u043c\u0435\u043d\u043d\u044b\u0435":[39],"\u0438\u0441\u0441\u043b\u0435\u0434\u043e\u0432\u0430\u043d\u0438\u044f":[40,72,85],"\u0432\u043e":[41],"\u0432\u043d\u0443\u0442\u0440\u0435\u043d\u043d\u0435\u043c":[42],"\u0430\u0443\u0434\u0438\u0442\u0435,":[43],"\u043a\u0430\u043a":[44,53,98],"\u043d\u0430\u043c":[45],"\u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u044f\u0435\u0442\u0441\u044f,":[46],"\u0434\u043e\u043b\u0436\u043d\u044b":[47],"\u043f\u0440\u0435\u0432\u0430\u043b\u0438\u0440\u043e\u0432\u0430\u0442\u044c":[48],"\u043d\u0430\u0434":[49],"\u0434\u0440\u0443\u0433\u0438\u043c\u0438":[50],"\u0438\u0441\u0441\u043b\u0435\u0434\u043e\u0432\u0430\u043d\u0438\u044f\u043c\u0438,":[51],"\u0442\u0430\u043a":[52,101],"\u043f\u0440\u0438":[54],"\u044d\u0442\u043e\u043c":[55],"\u0437\u0430\u0434\u0435\u0439\u0441\u0442\u0432\u043e\u0432\u0430\u043d\u044b":[56],"\u043a\u043e\u043c\u043f\u043b\u0435\u043a\u0441":[57],"\u043c\u0435\u0440,":[58],"\u0441\u0438\u0441\u0442\u0435\u043c,":[59],"\u0438\u043d\u0441\u0442\u0440\u0443\u043c\u0435\u043d\u0442\u043e\u0432":[60],"\u043c\u0435\u0442\u043e\u0434\u043e\u0432":[62],"\u043e\u0446\u0435\u043d\u043a\u0438":[63],"\u043e\u043f\u0435\u0440\u0430\u0446\u0438\u0439":[65],"\u0434\u043e\u0441\u0442\u043e\u0432\u0435\u0440\u043d\u043e\u0441\u0442\u044c,":[67],"\u043f\u0440\u0430\u043a\u0442\u0438\u0447\u043d\u043e\u0441\u0442\u044c":[68],"\u043e\u0431\u043e\u0441\u043d\u043e\u0432\u0430\u043d\u043d\u043e\u0441\u0442\u044c.":[70],"\u041f\u0440\u0435\u0434\u043c\u0435\u0442\u043e\u043c":[71],"\u044f\u0432\u043b\u044f\u044e\u0442\u0441\u044f":[73],"\u0442\u0435\u043e\u0440\u0435\u0442\u0438\u0447\u0435\u0441\u043a\u0438\u0435":[74],"\u0432\u043e\u043f\u0440\u043e\u0441\u044b":[75],"\u0440\u0430\u0437\u0440\u0430\u0431\u043e\u0442\u043a\u0438":[76],"\u043a\u043e\u043d\u0446\u0435\u043f\u0446\u0438\u0438":[77],"\u0432\u043d\u0435\u0434\u0440\u0435\u043d\u0438\u044f":[78],"\u0432":[81,92,127],"\u0441\u0435\u043b\u044c\u0441\u043a\u043e\u0445\u043e\u0437\u044f\u0439\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0445":[82,93],"\u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u044f\u0445.":[83],"\u0426\u0435\u043b\u044c\u044e":[84],"\u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f":[86],"\u0432\u043d\u0435\u0434\u0440\u0435\u043d\u0438\u0435":[87],"\u043c\u0435\u0442\u043e\u0434\u0438\u0447\u0435\u0441\u043a\u0438\u0445":[88],"\u043f\u043e\u0434\u0445\u043e\u0434\u043e\u0432":[89],"\u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u044f\u0445,":[94],"\u043f\u043e\u0437\u0432\u043e\u043b\u044f\u044e\u0449\u0438\u0445":[95],"\u043e\u0431\u044a\u0435\u043a\u0442\u0438\u0432\u043d\u043e":[96],"\u043e\u0446\u0435\u043d\u0438\u0432\u0430\u0442\u044c":[97],"\u044d\u0444\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u043e\u0441\u0442\u044c":[99],"\u043f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0441\u0442\u0432\u0430,":[100],"\u0437\u0430\u043a\u043e\u043d\u043d\u043e\u0441\u0442\u044c,":[103],"\u0441\u0432\u043e\u0435\u0432\u0440\u0435\u043c\u0435\u043d\u043d\u043e\u0441\u0442\u044c":[105],"\u043e\u043f\u0435\u0440\u0430\u0446\u0438\u0439.":[107],"\u0421\u0434\u0435\u043b\u0430\u043d":[108],"\u0432\u044b\u0432\u043e\u0434,":[109],"\u0447\u0442\u043e":[110,126],"\u043f\u0440\u0435\u0434\u043b\u0430\u0433\u0430\u0435\u043c\u0430\u044f":[111],"\u043c\u043e\u0434\u0435\u043b\u044c":[112],"\u043f\u043e\u0437\u0432\u043e\u043b\u0438\u0442":[115],"\u0433\u0440\u0430\u043c\u043e\u0442\u043d\u043e":[116],"\u043e\u0446\u0435\u043d\u0438\u0442\u044c":[117],"\u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044e":[118],"\u043e\u0431\u043e":[119],"\u0432\u0441\u0435\u0445":[120],"\u043f\u0440\u043e\u0438\u0441\u0445\u043e\u0434\u044f\u0449\u0438\u0445":[121],"\u0431\u0438\u043e\u0442\u0440\u0430\u043d\u0441\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u043e\u043d\u043d\u044b\u0445":[122],"\u044d\u043a\u043e\u043d\u043e\u043c\u0438\u0447\u0435\u0441\u043a\u0438\u0445":[124],"\u043f\u0440\u043e\u0446\u0435\u0441\u0441\u0430\u0445,":[125],"\u0441\u0432\u043e\u044e":[128],"\u043e\u0447\u0435\u0440\u0435\u0434\u044c":[129],"\u0441\u043f\u043e\u0441\u043e\u0431\u0441\u0442\u0432\u0443\u0435\u0442":[130],"\u0433\u0440\u0430\u043c\u043e\u0442\u043d\u043e\u043c\u0443":[131],"\u043f\u0440\u0438\u043d\u044f\u0442\u0438\u044e":[132],"\u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0447\u0435\u0441\u043a\u0438\u0445":[133],"\u0440\u0435\u0448\u0435\u043d\u0438\u0439.":[134]},"counts_by_year":[{"year":2026,"cited_by_count":3},{"year":2025,"cited_by_count":3},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":5}],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2020-09-21T00:00:00"}
