Features internal audit investment projects


Petrik O.A., Shkirenko V.

Maintenance of existing audits of investment projects, systematized views of scientists on the
development of subject area knowledge and practice. Shows ambush approaches of financial
accounting Ukrainian enterprises based on common principles set out in international standards,
standardization of national legislation with an international regulatory framework.
The causes of low efficiency of investment of domestic enterprises through causal factor
of influence on this fact the absence of an internal audit of investment projects. Argued that
the internal audit investment is one of the most progressive forms of management control
under which proposed to consider the process of verification and generation of information
provision to meet the needs of management, policy analysis company, certain administrative
mechanisms and procedures adopted by the authority in order to maintain a high level of
effectiveness of implementation of the investment strategy of the entity, management of
investment risk and achieve the desired economic (social) effects.
Proved the concept of “internal audit investment”, defined its objectives and tasks, the
order of information provision. Formulated its basic components and proposes approaches to
improve methods for the stages of domestic investment control