Shkirenko V. Analysis and audit of investment projects

The dissertation is devoted to the scientific substantiation of theoretical provisions and development of organizational and methodological support of analysis and audit of investment projects of domestic enterprises. The genesis of the category "investment project" in the system of economic science was investigated. New original characteristics of the investment projec's classification were proposed. Influence of investment activity characteristics on types, forms and content of investment control is determined. The method of matrix analysis of the economic efficiency of alternative variants of investment projects was proposed. The necessity of introduction of management accounting system and budgeting to the investment management of the company was proved and the basic stages of its implementation were developed. The definition of the concept of "due diligence of investment projects" is substantiated, its goals and objectives are determined, the information base of the holding is systematized. The nature and process of identification of audit risk arising in the audit process of investment projects was investigated and a methodology for its estimating was developed. The purpose, tasks and main stages of the audit of investment projects was defined. The main goals of independent audit was determinated and the place of internal investment audit in the system of economic control was seen.