INVESTMENT AUDIT IN ENSURING POST-WAR RECONSTRUCTION OF UKRAINE

The article examines the essence of investment audit as an important area of control over the efficiency of investment resources and its importance in the post-war recovery of Ukraine. The total amount of direct damage to real estate, other infrastructure, vehicles and stocks as a result of Russia's full-scale invasion of Ukraine is analyzed. It is emphasized that the implementation of investment activities requires the analysis of information and control of its reliability, completeness, relevance, which also implies the possibility of protecting the interests of different groups of users of both reporting accounting and operational economic, accounting, and financial information. The author clarifies the concept of investment audit as one of the types of control, which should be understood as the process of monitoring and verifying the results of practical actions of business entities regarding the efficiency of investing all types of property and intellectual property in business and other activities with a view to generating profit or social effect. The role of audit of investment activity as a function of management of investment processes at the level of the economy as a whole and at the level of individual economic entities is substantiated. The principles of conducting control measures to assess the targeted use of financial resources in order to justify the most rational use of investment resources and ensure high efficiency of investment activity are determined. The list of objects of audit of investment activity in accordance with the current legislation is provided. It is noted that the implementation of investment control involves comparing actual data with planned data in order to effectively manage the implementation of investment projects and programs, achieve the set goals, prevent and eliminate significant deviations and negative economic phenomena. The author formulates the conformity of the organization and methodology of the audit of investment activities with the interests of different groups of information users who set different goals and objectives, and this, accordingly, determines the use by the auditor of various procedures aimed at ensuring the reliability of such information.