Amazinga Modern federal umsebenzi audit

Inhlangano kanye nokuphathwa kwamabhuku ingenye amathuluzi amahle kakhulu ukuqinisekisa ibhizinisi kahle. Phakathi kwezinye izinto, it yakha isixhumanisi kudingekile phakathi komphakathi ibhizinisi futhi uhlelo kwezimali zikaHulumeni, kodwa hhayi ezingeni kokusebenzisana oqondile ukuqoqwa izintela kanye nezinkokhelo, futhi ngcono ezimali.

Inhloso noma yimuphi umsebenzi audit wenza ukuhlonza kwemibono ezanele futhi engenzeleli mayelana izinga beqhuba imisebenzi yezimali kanye nokuhambisana nemithetho osungulwe futhi amaphethini beqhuba ezimali kanye nokubika accounting imibhalo. Ngesikhathi esifanayo, njengoba kubekiwe izimiso eziyisisekelo kuhlaziywe, mabhuku ingase iveze futhi ziveze umbono wazo izitatimende zezimali isimo kuzo zonke izici ezibalulekile.

Kubalulekile ukuba acabangele yokuthi umbono mabhuku kuyinto kontrpozitsionnym, okungukuthi, inhlangano ayinakho ilungelo lokwenza, futhi nakakhulu ukumela besithathu, umbono mabhuku njengobufakazi bokuthi ngokunemba ukwenza izinto. I nokuxoxisana kuyiqiniso, kodwa umkhuba kwamabhuku kubonisa ukuthi, noma kunjalo, le kwamabhuku kunomthelela izinga beqhuba imisebenzi yezimali kanye nokuzethemba anda phezu ingxenye auditee.

Kanjani ukunikeza iziqondiso federal, amazinga nokuhlola kumele yakhiwe ngokuhambisana nezidingo zomhlaba wonke ukuphathwa lo msebenzi, esakhiwa ekumemezeleni imigomo ezivamile futhi izimiso kwamabhuku.

Modern federal amazinga kuhlaziywe - isimo, labo eziyinhloko: ukuzimela, ukuhlonipha imithetho kuyimfihlo ekuqhubeni ukuhlolwa, ubuqotho kanye umnqopho kwamabhuku kanye iziphetho yayo eyalandela, zamakhono lochwepheshe nobuqotho, ukuziphatha lochwepheshe. Ngaphezu kwalokho, umcwaningi mabhuku ngamunye ekwenzeni imisebenzi yabo, kufanele uhambisane nemithetho asethwe by izinhlangano zamazwe ngamazwe nezikazwelonke of mabhuku (amazinga).

Ekhona federal amazinga kuhlaziywe zihlanganisa amazinga beqhuba kwamabhuku, akhiwa Ministry of Finance. Okwamanje basuke yakhiwa amazinga isakhi esigabeni sokuqala kanye qophelo amazinga yesibili, abanye esigabeni sokuqala amazinga (zangekhulu lesihlanu kuya kwele-15) balahlekelwa amandla. Sekukonke sikhathi, amazinga kuhlaziywe federal encompasses 29 zoMthetho ziyavumelana ngokugcwele nezindinganiso zamazwe beqhuba kwamabhuku.

Isimiso wokuzibusa kuyadingeka, ukungabi mabhuku yimuphi umbono mayelana inhlangano ezicwaningiwe kanye nomsebenzi walo, ekuqinisekiseni umnqopho kwamabhuku. Futhi, lesi simiso kusho ukungabi kwanoma yiluphi uhlobo kuye egameni mabhuku, okuyinto ihlolwe. Ngokwesibonelo, i-audit ayikwazi eyenziwa ngabahlaziyi bamabhuku ukuthi kukhona abasunguli izinkampani abuyekezwa osomabhizinisi, kokuba nabo noma abanye abantu abanemithwalo yemfanelo e-close ubudlelwane emkhayeni.

Umgomo we ukuphelela, njengoba kusikisela amazinga kuhlaziywe federal, wezwakalisa njengoba uhlu lihlole zonke amaphepha adingekayo ukuthola ulwazi olunembile mayelana nesimo se-kokuqhuba umsebenzi wezimali.

Isimiso kuyimfihlo (okuyinto namanje kwamabhuku imfihlakalo) wukuqinisekisa ubuqotho mabhuku, ukubika imibhalo futhi ukulondolozwa kwalo. Ngaphezu kwalokho, akumelwe uthumele le mibhalo ukuze besithathu noma avumele omunye umuntu ukuzisebenzisa phakathi novivinyo. Isimiso kuyimfihlo kufanele sigujwe kanye lapho zidlulisela ukwaziswa okuphathelene nale ndaba ezicwaningiwe zingasetshenziswa kuye impahla kanye nokulimala zezimali noma fashion.

Ukucubungula amabhuku ezimali uhlelo amazinga kuyinto hhayi kuphela ikhodi yenkampani, kodwa futhi zomthetho isikhungo, imigomo kanye ukugunyazwa okuyinto akubona isimo.