Improving the Effectiveness of Internal Audit in the Detection and Prevention of Errors and Violations in Accounting of Fruit and Vegetable Processing Enterprises

The activities of the Internal audit Department should be assessed not only by the number of identified errors, but also by their financial impact, corrective efficiency, the degree of implementation of audit recommendations and their impact on management decisions. Therefore, the system of indicators is comprehensive, multifactorial and fruit and vegetable processing is formed on methodological grounds, taking into account the specifics of the enterprise.