Internal Control as an Instrument for Reducing the Risks of the Company's Investment Activities

   Relevance. In modern conditions, a bet is placed on investments both in the framework of macro- and microeconomics. The level of development of investment activity is of strategic importance both for the state as a whole and for economic entities. Along with the main activity of the company, investment is the most important source of income. In addition, the growth of the company is unthinkable without entering new markets, purchasing innovative equipment and other capital investments. However, investments come with risks. This study involves the search for effective means to reduce the risks of investment activities of companies. One of them may be the internal control system of the organization. Internal control, which is carried out by the owners and staff of the organization, is especially important, since this type of control allows you to respond more quickly to "bottlenecks" and correct them
   The purpose of the study is to assess the possibilities of using internal control as a tool to reduce the risks of the company's investment activities.
   Objectives: to consider the essence of internal control; to study the stages of investment activity control; to identify control procedures that level the risks of investments in the company.
   Methodology. The research is based on the general scientific methodology of the review of literary sources, systematic and logical analysis, methods of data collection, induction, description and processing of research results.
   Results. The importance of the implementation of internal control in management processes is indicated. Recommendations on the use of internal control methods at various stages of the implementation of the company's investment program have been developed.
   Conclusions. To minimize the risks of investment activity, its internal control components should be introduced into management, which will allow the company to achieve its investment goals, preserve and multiply the assets of the organization, comply with legislation in this area and generally increase its competitive position.

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