Internal agricultural control versus rural producer

Abstract

Originating from civilizations, there is a need to use and plant the land as a means of production and exploration for human survival. Due to the accelerated advance of technology, it became essential to adapt the use of agricultural machines, since the constant use of these machines provided a vast increase in productivity rates. Due to the increase in productive capacity, agricultural properties started to be constituted as companies and, consequently, the figure of the accountant is of paramount importance for the effective process of implementing internal control. This study was developed through documentary and bibliographic analysis and aims to provide an analogy of the internal control carried out in agricultural companies and rural producers who act as individuals. Furthermore, the importance of internal control in rural activity and the tax difference between them are presented. However, it can be concluded that internal control is an essential tool for risk management and control, as it aims at meeting the established objectives and goals, in addition to assisting in better fluency in the management of rural activities within agricultural companies and small businesses rural producers who act as individuals.