This paper shows the relevance and importance of the financial and economic control in agricultural undertakings analyzed
pre-reform and its current status. It should be noted that the agrarian reform overwhelming majority of farms organizational
change, thus acquiring privately owned and therefore currently in agrarian formations public control is impractical.
Of high quality control in the form of agricultural units, according to the author, is the involvement of the internal audit
introduction parties. The successful audit of the system now established in a separate management service that would be
subordinated solely of the undertaking. However, the manager, in a competitive environment, as an auditor must be a
professional, who can be fully trusted.
The basis of the financial-economic control is to create a highly-organized information environment.
Keywords: financial and economic control; internal control; control authorities; control, forensic accounting expertise,
examination, inventory, audit, audit committee.