INTERNAL AUDIT INSTRUMENTS OF CAPITAL INVESTMENTS FOR OIL AND GAS INDUSTRY ENTERPRISES
This article is devoted to the improvement of tools in the implementation of internal audit of capital investments of the oil and gas industry. The article discusses the current trends in the control of capital investments in the implementation of investment projects, capital construction. The author proposes approaches to control capital investments for more effective cost management in oil and gas companies and their subsidiaries. The structure of the business process of capital construction is disclosed. A comprehensive methodology of internal audit of capital investments with the division into stages of the audit, the allocation of key risk factors, analytical and control procedures.