Postaudit investičního projektu

Abstract

The thesis is focused on postaudit investment project , which is accompanied by an analysis of deviations and sensitivity analysis. The work is divided , including the introduction and conclusion into five chapters. The theoretical part focuses on the methodology of investment decision involving mainly classification, sources of funding , criteria for evaluation of investment projects and the risks associated with investment decisions . The following part contains description of the company for which the postaudit is executed and description of the investment , including evaluating the effectiveness of investments set out in the pre-investment stage. The final chapter is the practical application of theoretical knowledge from the second chapter . After determining actual values for the individual parameters are estimated three possible developments in the coming years of the operational phase . e following is the calculation of the actual financial investment criteria, analysis of variance of the difference of the net present value based on cash flow and sensitivity analysis of net present value and net profit. The thesis also includes the final evaluation postauditu and revelation causes which caused irregularities.