TY JOUR TI Methodological Approaches to Evaluating the Internal Control System in Agricultural Organizations KW internal control system KW efficiency KW economic event KW risks of material misstatements KW general and application control tools KW budgetary subsidies KW assessment KW accounting statements KW financial statements JO Auditor AU Sungatullina, R.N. AU Gogoleva, O.. PY 2015 IS 1 PB INFRA-M Academic Publishing LLC.