Audit of Securities and Investment Portfolio is the process of independent verification and evaluation of a company's investment portfolio or individual securities, including stocks, bonds, derivatives, and other financial instruments. The purpose of auditing securities and the investment portfolio is to ensure the accuracy, correctness, and compliance with the company's investment strategy and policies.

The main objectives of auditing securities and the investment portfolio include:

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  Verification of the accuracy of valuation and accounting of investment assets in accordance with international financial reporting standards and legislation.

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  Evaluation of the company's investment policy and strategy, as well as the adequacy and diversification of the investment portfolio.

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  Determination of the level of risk and volatility of investment assets.

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  Verification of compliance with investment restrictions and regulatory requirements.

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  Assessment of the effectiveness of investment portfolio management and its alignment with the company's goals and strategy.

The audit of securities and the investment portfolio is conducted by independent financial auditors or consultants with relevant skills and expertise in financial investments.

The result of the audit is a documented opinion on the adequacy of accounting and valuation of the investment portfolio, along with recommendations for improving control and management of the company's investment assets.