Внутренний аудит в аграрной сфере: состояние, проблемы и перспективы развития

The article is devoted to the researches of the questions related to the definition of the internal audit system main problems in agricultural enterprises, these systems development characteristics and prospects identification. Authors gave their interpretation of the definition of «internal audit» and «management audit». Arguments are given in support of the theory, according to which the management audit is the further stage in the development of internal control system by the transformation of internal audit.