Audit of the Effectiveness of the Investment Project on the Microclonal Reproduction Laboratory Creation

One of the main ways to optimize business processes, as well as improve the financial performance of the company is the development and implementation of an investment project. Investments in the development of the company allow you to reach new levels of financial condition, lead to business expansion and increase the efficiency of operations, as well as provide opportunities and resources for exporting products and opening new markets. However, the process of implementing investment projects carries many risks that make it difficult to achieve the company's strategic goals. Based on the above, conducting an audit of the effectiveness of an investment project, such as the creation of a clonal micro-multiplication laboratory, is an important and integral part of supporting and improving business operations. Conducting an audit of the effectiveness of the named object will reduce the risks during its implementation, such as the risks of loss of cost efficiency in the implementation process, the risk of choosing a less effective implementation option. The purpose of the study was to develop information and methodological support for the audit of the effectiveness of the development and implementation of an investment project to create a laboratory for clonal micro-multiplication, the formation and analysis of alternatives to the investment project, as well as the formation of a risk map for the audit of efficiency in relation to the agricultural company SEC Sadovod and testing of audit procedures and models for assessing the attractiveness of alternative project options. The performance audit procedures developed in this study are subject to professional judgment, and the organization is entitled to develop its own controls and procedures. The developed and tested model of comparison and selection of the best project option can be implemented and used in the company. On the basis of this model, practical recommendations for the company were formed.