Formalised risk identification and evaluation models application in the conditions of agricultural enterprises

Recently we can mention in the CR a step by step enterprise number increase in the area of production, transport services, services and financial organisations, which practically apply internal departments of controlling or audit into their managerial structures. That is why it is required to dedicate a wider publication space to the information on the role and principles of managerial instruments, which are provided by controlling and Internal Audit for business administration and financial management. The goal is to ensure a higher quality of preparation or response on the still emerging forms of our enterprises co-operation with foreign business subjects and to match step at the level of building and in particularly in effectiveness of business informational systems usage for managerial process (especially for planning and decision making procedures control) in all areas of business functions. Internal controlling instruments application and using results of risks evaluations by internal audit simultaneously contributes to the improvement of level and effectiveness of intra-enterprise monitoring as a modern conception of control usage in business management. Management level increase and increase of management competency are the conditions of ensuring our enterprises competitiveness.