Abstract
Nowadays, audit companies are introducing new professional services. There is due diligence among such audit services. Due diligence is a modern business technology, that helps to identify business-risks and make decision on how to improve business processes. The study of the problem is of interest because it helps to identify new problems and trends in the market of audit services. The study objective is to develop the risk-oriented approach methodology for planning due diligence. Based on the results of the study, special matrix for performing due diligence is presented. All stages of due diligence are described. The algorithm of risk-oriented planning of due diligence is disclosed. Due to the absence of special standards for planning agreed-upon procedures, including due diligence, the scheme and the due diligence algorithm are proposed that provide an understanding of the process of conducting an expertise of due diligence object, as well as the features of the pre-due diligence planning.
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Antonova, N. (2020). Due Diligence Planning as Technology for Business Risk Assessment. In: Antipova, T. (eds) Integrated Science in Digital Age. ICIS 2019. Lecture Notes in Networks and Systems, vol 78. Springer, Cham. https://doi.org/10.1007/978-3-030-22493-6_7
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DOI: https://doi.org/10.1007/978-3-030-22493-6_7
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