DefinePK

Abstract

Food security remains one of the most pressing global challenges, particularly in developing economies where agricultural businesses form the backbone of livelihoods and economic growth. Reliable financial systems play a central role in strengthening agricultural supply chains, improving resource allocation, and fostering long-term sustainability. This review explores the intersection of agricultural business, financial auditing, and sustainability as a triangular model for supporting food security. Agricultural business strategies ensure efficient production, distribution, and market access, while financial auditing guarantees transparency, accountability, and efficient use of resources. Sustainability practices, such as environmentally friendly farming methods, ethical supply chain management, and green finance, provide resilience against climate change and resource depletion. By synthesizing literature on governance frameworks, international best practices, and innovative auditing tools, the paper underscores how integrated financial oversight and sustainable agricultural practices can safeguard food systems against shocks. Case studies from both developed and developing nations illustrate the role of financial accountability in mitigating risks, enhancing investor confidence, and promoting equitable growth in the agricultural sector. The study ultimately proposes a triangular framework where agricultural productivity, auditing transparency, and sustainability practices converge to enhance food security, strengthen resilience, and drive inclusive socio-economic development.
Keywords: Agricultural Business, Financial Auditing, Sustainability, Food Security, Reliable Financial Systems.