Postaudit investičních projektů.

Abstract

The topic of this thesis is postaudit of investment projects. In the thesis, this is approached as a feedback which has to verify successfulness of managerial investment decisions in the operational stage, show imperfections and mistakes in the area of preparation and evaluation of investment projects and thus improve the quality of managers' work. The analysis of the current state of these problems revealed that both theories of investment decisions and investors themselves (companies) acknowledge the importance of postaudit, but in comparison with their methodology for pre-investment and investment stage, postaudit is often overlooked and companies often do not bother to execute it. The main part of this thesis focuses on the creation of uniform methodology with universal application which enables the fulfilling of defined aims of the postaudit. The whole proposed procedure of postaudit including formal outputs of individual stages is demonstrated on specific project. the final part of this thesis focuses on mistakes and imperfections which were discovered in selected individual stages of the postaudit of evaluated projects.