Subject. We consider the investment compliance methodology for power grid companies. Objectives. The purpose is to develop a methodology for investment compliance and test it, using the case of a power grid company engaged in investment activities. Methods. The study rests on methods of generalization, systematization, grouping, analysis, working documentation modeling, and planning methods. Results. The developed methodology includes an algorithm for compliance procedures grouped by stage of the life cycle of investment projects, a compliance program, and forms of working documentation. The investment compliance methodology is based on assessment procedures and comparison of information, identification and assessment of the risks of power grid companies, methods of investment analysis and predictive audit. Conclusions. The proposed methodology enables to review the schedule of works according to approved deadlines, to confirm the investment value, and to assess the accuracy of macroeconomic indicators that are chosen as a basis for evaluating the economic efficiency of projects.
Tronin S.A. [Objects of investment control in the structure of enterprise development as an element of management]. Innovatsionnoe razvitie ekonomiki = Innovative Development of Economy, 2020, no. 2, pp. 223–227. URL: Link (In Russ.)
Dyatlova A.F., Kuz'michev A.V. [The role of investment audit in selecting priority areas of investment activity]. Vestnik Moskovskogo universiteta MVD Rossii = Vestnik of Moscow University of the Ministry of Internal Affairs of Russia, 2020, no. 4, pp. 275–279. URL: Link (In Russ.)
Salova L.V. [The development of methods of management of investment activity of an agricultural enterprise based on the methods of investment audit and internal control]. Azimut nauchnykh issledovanii: ekonomika i upravlenie = ASR: Economics and Administration, 2018, vol. 7, no. 1, pp. 227–232. URL: Link (In Russ.)
Pankova S.V., Yakimova V.A. Formation of analytical tools for investment activities audit of priority development areas. In: Solovev D., Savaley V., Bekker A., Petukhov V. (eds) Proceeding of the International Science and Technology Conference ‘FarEastSon 2019’. Smart Innovation, Systems and Technologies book series, vol. 172. Singapore, Springer. URL: Link
Zimina G.A., Kudryashov I.O., Shpak A.S. [Development of accounting control system of investment projects with participation of State]. The Genesis of Genius, 2016, no. 2, pp. 36–42. (In Russ.)
Tarasova T.M. [Planning of internal audits investing activities railway company]. Azimut nauchnykh issledovanii: ekonomika i upravlenie = ASR: Economics and Management, 2016, vol. 5, no. 1, pp. 46–49. URL: Link (In Russ.)
Smirnov R.R. [The current state of investment activities of the power grid company]. Innovatsii i investitsii = Innovation and Investment, 2019, no. 1, pp. 29–33. URL: Link (In Russ.)
Karpov M.V. [The management strategy of the power grid company's plant assets]. Vestnik Omskogo universiteta. Seriya: Ekonomika = Herald of Omsk University. Series: Economics, 2019, vol. 17, no. 2, pp. 112–123. URL: Link (In Russ.)
Mokrova K.S., Kolibaba V.I. [The SWOT analyzing as a key stage in process of economic risks management at power supply network companies]. Nauchno-tekhnicheskie vedomosti Sankt-Peterburgskogo gosudarstvennogo politekhnicheskogo universiteta. Ekonomicheskie nauki, 2017, vol. 10, no. 3, pp. 183–196. URL: Link (In Russ.)
Litvinenko A.N., Samoilova L.K., Ol'kha A.A. [Organizational and legal aspects of the implementation of compliance functions in the system of internal control of domestic enterprises]. Vestnik Moskovskogo universiteta MVD Rossii = Vestnik of Moscow University of the Ministry of Internal Affairs of Russia, 2019, no. 6, pp. 43–51. URL: Link (In Russ.)
Daudova A.A., Daudov A.A. [Development of managerial accounting and audit in the electric power industry]. Regional'naya ekonomika: teoriya i praktika = Regional Economics: Theory and Practice, 2016, no. 2, pp. 169–180. URL: Link (In Russ.)
Stepanova A.D., Naumova O.A. [Improving the methodology for estimating the investment activity]. Vestnik Samarskogo gosudarstvennogo ekonomicheskogo universiteta = Vestnik of Samara State University of Economics, 2019, no. 5, pp. 25–33. URL: Link (In Russ.)
Tkachenko Yu.A. [Internal control of production and investment programs]. Vestnik Belgorodskogo gosudarstvennogo tekhnologicheskogo universiteta im. V.G. Shukhova = Bulletin of BSTU named after V.G. Shukhov, 2017, no. 11, pp. 200–205. (In Russ.)
Louise Yi Lu, Hai Wu, Yangxin Yu. Investment-Related Pressure and Audit Risk. Auditing: A Journal of Practice & Theory, 2017, vol. 36, iss. 3, pp. 137–157. URL: Link
Feraru G.S. [Companies’ investment projects in the regional electricity market: A methodology for selection]. Regional'naya ekonomika: teoriya i praktika = Regional Economics: Theory and Practice, 2017, vol. 15, no. 7, pp. 1344–1364. URL: Link (In Russ.)
Val'kova D.L. [Evaluation of risks related to Russian power grid companies by foreign investors]. Vestnik MGIMO Universiteta = MGIMO Review of International Relations, 2016, no. 5, pp. 158–166. URL: Link (In Russ.)
Vasil'eva L.P., Safonova N.R. [Investment projects of organizations and their economic safety]. Biznes. Obrazovanie. Pravo = Business. Education. Law, 2019, no. 1, pp. 127–131. (In Russ.)
Grekova V.A., Voloshina E.I. [Ways of improving the simplified accounting methods]. Nauchnyi vestnik: finansy, banki, investitsii = Scientific Bulletin: Finance, Banking, Investment, 2019, no. 3, pp. 196–203. URL: Link (In Russ.)
Mukhanova D.Yu., Elokhova I.V. [Evaluation of the efficiency of investment projects of power grid companies in the electric power industry under tariff regulation]. Vestnik Permskogo natsional'nogo issledovatel'skogo politekhnicheskogo universiteta. Sotsial'no-ekonomicheskie nauki = PNRPU Sociology and Economics Bulletin, 2018, no. 4, pp. 183–196. URL: Link (In Russ.)
