Economics and Business Management

This study was necessitated by the growing popularity of organic production in the world and in Ukraine, which requires ensuring strict quality and safety standards for products. The globalisation of markets, increased competition, and growing consumer demands require organic enterprises to develop and implement an effective internal control system (ICS). The purpose of this study was to investigate the structure of the internal control system at organic production enterprises, to identify the key functions of the internal control system and their role in ensuring product quality and compliance with established standards. General scientific and special research methods were employed, including the abstract and logical method, comparative analysis method, expert evaluation method, modelling and simulation method, and SWOT analysis. It was found that at agricultural enterprises that produce organic products, internal control underpins successful certification and entails a set of measures aimed at monitoring and assessing compliance with certification standards. The study analysed the key aspects of internal control, specifically, its principles, role in ensuring product quality, observance of organic production standards, and compliance with legislation. The key components of the internal control system that ensure the effective functioning of an organic production enterprise were identified as follows: manual, rules, ICS standard, personnel and functions, risk management systems, traceability of the production and supply chain and their interconnection. The study highlighted that the internal control system should be an extended and integrated component of the product quality management system, and not just a tool for compliance with standards. It was substantiated that the organisation of the internal control system requires constant attention and resources from the management and staff of the enterprise. It was proved that the introduction of an effective internal control system can positively affect the increase in consumer confidence in organic products, their competitiveness in the market and business stability. The practical value of the study lies in the fact that its findings can be used to manage organic production processes to ensure high quality products and meet consumer needs

agriculture; organic products; consumers; ICS manual; ICS rules; risk management