Today, in modern business, all organizations and farms, are required to maximize organizational performance in order to achieve appropriate market success. In order to raise organizational performance to the maximum level, continuous monitoring of business activities and their results is necessary. They are monitored by internal control, ie internal audit. Within their sales channels, farms often set up their holdings without a predefined sales plan with well-defined costs. A constant obstacle to the marketing of agricultural products, in addition to the low price, is the high cost of realization. For this reason, the state tries to support the development of farms and promote the sale of agricultural products through various incentive measures. In order to evaluate how much these measures really contribute to its development, it is necessary to conduct a research on this topic and, based on the results of the research, to devise a model of the performance audit of incentive measures for sales channels of agricultural products which are produced on agricultural households of the Republic of Serbia.The abstract should contain a maximum of 150 words. The abstracts should avoid any abbreviations and mathematical formulas.