Використання методів аналізу та контролю при проведенні дью дилідженс

Abstract

Intensification of market processes in the part of attracting foreign investment, conducting mergers and acquisitions (M&A), restructuring of enterprises and expansion of their activities determines the importance of providing potential investors with high-quality information support for making strategic managerial decisions. A contemporary instrument for a comprehensive due diligence of the company’s activities is the audit service of «due diligence». The absent standardization and the lack of legal regulation of due diligence necessitated the improvement of the methodological instruments of this service. Based on this, it is expedient to use modern methods of analysis and control, which will allow not only to assess risks, but also to take preventive measures to minimize them. The aim of the article is to substantiate the content of «due diligence» and improve the methodological instruments by providing recommendations on the use of methods of analysis and control. The information basis of the present research is the normative legal acts of Ukraine on audit and accounting, scientific publications of scholars. The article applies general scientific and special research methods: induction, deduction, analysis, synthesis, horizontal analysis, comparison, and others. Due diligence – as a process of comprehensive preinvestment study – is a crucial element for successful risk management and achieving positive results from concluding an agreement. The dynamics of M&A transactions over the past decades in the world, as well as the structure of the largest contracts in Ukraine over the past year, are researched. Proposals for improving the methodological support for conducting the main types of due diligence based on the use of methods of analysis and control have been developed.