Grain Farmers

Understanding farming operations is crucial for effective communication with farmers and their representatives. This guide highlights the diversity of farm products, operating cycles, and technological advancements that have transformed farming since the 1990s. It emphasizes that modern farmers often possess higher education in agricultural sciences and utilize technology, while also balancing off-farm employment to sustain their livelihoods. Tailoring auditing techniques to the specific context of each farm operation is essential for success in this field.