Financial auditing at enterprises for control of projects realized with credit fund-raising

Energy Management of Municipal Transportation Facilities and Transport - EMMFT 2017

Lukmanova, Inessa^1

Moscow State University of Civil Engineering, Yaroslavskoe shosse, 26, Moscow

129337, Russia^1

关键词: Construction control;    Construction projects;    Fund raising;    Legal entities;    Technical factors;    Transport infrastructure;   

Others  :  https://iopscience.iop.org/article/10.1088/1755-1315/90/1/012176/pdf
DOI  :  10.1088/1755-1315/90/1/012176

来源: IOP

【 摘 要 】

The article analyzes methods of conducting financial audit under the construction control of projects implemented with raising credit funds in modern conditions. This work aims to improve the methodological toolkit of construction control when lending projects of the construction of transport infrastructure. The paper considers correlations of various procedures of construction control, financial audit and organizational and technical factors affecting investment and construction projects. The authors presented the logical scheme of the process of lending to legal entities and developed an algorithm of the procedure for conducting a financial audit, allowing to make possible adjustments and the right decision.