Features of Auditing the Evaluation of Risks of Investment Projects
Journal Title: Бізнес Інформ - Year 2015, Vol 7, Issue 0
Abstract
Business entities in the course of their activities are faced with different kinds and types of risk and uncertainty. In a period of financial and economic instability of the domestic economy, bankruptcy risks of investment activities of business entities has appeared. This raises the need to evaluate risks and prevent them in a timely manner, which also includes the use of audit procedures. A study on risk evaluation methods allows to establish an economically substantiated position to make investment decisions for effective operation of investment projects. Implementation of individual investment projects requires the development of an effective management system, at the center of which lies a proper evaluation of risks of investment project together with providing an independent evaluation by an auditor. Therefore, a methodology for evaluation of risks of investment when carrying out audit should be developed, taking into account the main features of investment activities of an organization and the specific management objectives for improving the efficiency of implementation of the enterprise's investment policy.
Authors and Affiliations
Oksana Sapohovska
Keywords
Related Articles
- EP ID EP117066
- DOI -
- Views 105
- Downloads 0
Designing a Sub-System of Strategically Oriented Management of Intangible Assets of an Enterprise
The goal of the article is determination and justification of main stages of designing a sub-system of strategically oriented management of intangible assets (IA) at an enterprise. The article used abstract and logical,...
Banking Sector of Ukraine: Realities, Tendencies, Prospects
The article analyses the modern state of the banking sector of Ukraine, its sources and prospects. It identifies that the main obstacle for stable development is dissociation of banking segments, absence of functional un...
Specific Features of Accounting Logistical Costs in Companies
The article analyses problems of accounting logistical costs in modern domestic companies. Due to the fact that logistical costs are included into the cost of finished products and influence its price significantly, it i...
Modelling the Process of Scientific and Technical and Innovation Developments Depending on Financing Conditions
The issues of the search for the sources of financing and technology transfer and increase of volumes of high-technology industry are quite urgent for Ukraine. The goal of the article is development of a graphical model...
Formation of Accounting Policy of Enterprise on the Expenditure and Revenue
The article is aimed to define the features of formation of the document on accounting policy, which determines organization of an accounting-analytical system and includes the issue of managerial accounting of enterpris...