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
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