Countries in transition should encourage internal processes to improve management in all business segments. One of the ways to improve this is the introduction of internal control mechanisms. This way of dealing with internal factors requires a new organization, resources necessary to cover the basic and extraordinary costs of introducing internal control mechanisms, as well as additional training of employees in those entities. This paper deals with the application of three forms of internal control mechanisms, i.e. internal audit, internal control and the combination of these two forms with financial management and control. The intention was to discover the synergistic effects in large and medium-sized agricultural enterprises arising from the use of internal control factors. The obtained results are far more positive than expected, especially those related to the generation of income in terms of the size of the company and the established internal control mechanism.

Secale cereale L. is second important bread grain, after wheat, and an economically important crop for functional food. Rye production parameters in world and in Serbia were analysed in this study and quality parameters. The average rye area (4.28 mill. ha) and production (12.12 mil.t) in world, in the fiveyear period, recorded a growth trend and average grain yield was 3.01 t ha -1 . In 2020 in the Republic of Serbia, the average grain yield of rye was 3,23 t ha -1 . Rye is considered a healthy cereal due to its high content of dietary fiber and is a rich source of vitamins B and E, minerals: Ca, Fe, F, P, K, Zn, Mn, Cu, K, which is why it is a suitable raw material for the production of functional food. Rye foods have beneficial effects on insulin, which may have positive implications for diabetes prevention. Development of innovative and tasty rye products is crucial in increasing awareness, consumption of rye foods and thus production.