Internal control system for property insurance settlements in agricultural organizations: Issues of improvement

Subject. This article discusses the issues related to the functioning of the internal control system for accounting insurance operations. Objectives. The article aims to develop scientifically grounded recommendations for improving control procedures in the field of property insurance, considering agricultural enterprises as a case study. Methods. For the study, we used a dialectical approach and the methods of observation, synthesis, and analysis. Results. The article identifies certain existing shortcomings in the organization of accounting and control of property insurance settlements. The article also presents the author-developed forms of internal control working documents, which contribute to a systems approach to auditing insurance operations and increasing the transparency of financial and economic activities, and it suggests their implementation in practice. Conclusions and Relevance. The implementation of the proposed measures will enhance the reliability of accounting and the transparency of insurance operations in agricultural organizations. Further research should focus on the automation of accounting and control of insurance operations, as well as the integration of modern technologies into the internal control system of agricultural enterprises. The research results can be used in the practice of agricultural organizations to strengthen the internal control system and improve risk management efficiency.