On the stock exchange, securities such as stocks, bonds and commodities are traded. These are some points to consider: 1. **Auditing and monitoring investments:** - The company's commitment to its investment evaluation policy and its stability must be verified. - The financial presentation in the financial statements must be verified. - Purchasing and selling transactions must be matched to market prices on the date of their occurrence. - It is necessary to verify that the book balances match the bank certificates. - You must ensure that there is no mortgage against bank loans or facilities 2. **Risks associated with investment:** - There are risks such as market risk and liquidity risk. - The cost of managing losses must be taken into account¹. 3. **Trading commissions:** - Commissions are calculated from the market value of securities in buying and selling transactions