Initiative audit: incazelo, inhloso, izici futhi inani le

Umsebenzi wanoma yimuphi ibhizinisi idinga control esiqinile ukugwema amaphutha kanye nemiphumela yabo esibi, futhi ukukhomba ubugebengu kwezomnotho kanye abantu ezihambisana nabo. Ngenxa yale njongo, isheke ekhethekile - audit saziso futhi ngokuzithandela. Ukuze ukwazi okushiwo imiqondo le, yini umehluko zabo nangalokho ukumela, empeleni kuyoba usizo hhayi kuphela osomnotho, ezimali kanye bezimali, kodwa futhi abantu yesimanje abafundile.

Umqondo futhi essence

Igama elithi "audit" isetshenziselwa ukuchaza ukuhlola ibhizinisi, umsebenzi ezomnotho kanye zezimali ngochwepheshe abazimele kuthiwa abaqeqeshiwe futhi yagunyazwa ngendlela ebekwe umtsetfo lokhona, kanye isimo (federal) noma namazinga omhlaba. Kunezinhlobo eziningana kuhlolisisa, esikhulunywa abantu abaningi okuyizinto ezimbili - saziso futhi ngokuzithandela. Ukucwaningwa, esiqhutshwa ukuhambisana nezimfuneko omthetho, ngokuthi kumelwe. Ngokwesibonelo, amasheke ezinjalo kufanele kwenziwe izinkampani okuhlangene isitokwe, abahlanganyeli professional emakethe yezimali kanye isitokwe, izinkampani zomshuwalense, amabhange nokunye. Imiphumela yalesi audit ithunyelwa ejensi kahulumeni ukuthi engamele imisebenzi amafemu ezinjalo. isimo ezahlukene ngokuphelele audit yokuzithandela. Kusukela kakhulu igama layo kusho ukuthi lolu hlolo akuyona impoqo kodwa senziwa kuphela isicelo noma isidingo sangaphakathi ibhizinisi. Imiphumela yalesi audit ngeke ithunyelwe, futhi abanikazi noma abaphathi sasitadisha futhi wenze izinqumo ezifanele.

Initiators we

Isinqumo ukubamba test ozikhethela zingafundwa:

• Ukuze inkampani okuhlangene isitokwe - bamasheya, ibhodi lokuphatha noma ikhomishini audit (lezi zitho ayadingeka ifomu enjalo lwenhlangano wezomthetho izinhlangano ezingokomthetho), kanye isigungu (ibhodi yabaqondisi, ebhodini, njll ...).
• Ukuze izinkampani elinganiselwe icala, Izinkampani eziphoqeleleke ezengeziwe, ubambiswano elinganiselwe, izinkampani ezizimele, nokunye. D. -sobstvennikami, ibhodi lokuphatha noma ikhomishini audit (uma ukhetho noma isivumelwano sabo sokuhlangana enikeziwe imibhalo yangaphakathi). Ngaphezu kwalokho, ikhambi kungabuye ezenziwe amandla wezokuphatha (umqondisi, umphathi, wenkampani ngokuhambisana Charter of inhlangano engokomthetho).
• Ukuze umuntu wemvelo - usomabhizinisi - usomabhizinisi yena.

Imigomo Izici

Initiative audit ngokuvamile eyenziwa ngesikhathi esisodwa, isb. E. Ngaphandle abathintekayo isixwayiso (ezimali abakhulu, uMphathi oMkhulu weZimali, nokunye. D.) Ukuze ugweme esikhundleni kwemibhalo noma ukushintsha imininingwane. Uthatha isikhathi esifushane isheke enjalo ngaphandle kokuphazamisa ukusebenza evamile yebhizinisi, ngaphandle isidingo yokusungula.

Initiative audit kuyinto efiselekayo ukuphathisa inkampani efanayo noma ifemu, okuyinto weluleka inkampani ngesikhathi umsebenzi. Lokhu kuzosiza ukukhomba amaphutha nezinto ezinganembile owenzeka phakathi umsebenzi futhi ebinganakiwe mabhuku phambi ngephutha noma ngamabomu, njengoba usole phakathi ezimali, inkampani ehlola amabhuku ngokuvamile, kodwa kwenzeka.

isihloko cwaningo

Kusukela audit yokuzithandela eyenziwa kuphela ngesicelo, futhi izinto yokutadisha inquma ikhasimende ngokwakhe. Lokhu kungafaka:

• Ukuthi lolusuku ezimali kanye intela (ukulungiselela kanye nokubhaliswa imibhalo eyinhloko, ishadi-akhawunti kanye ukuthunyelwa, ekubalweni imali izintela nezimali, njalo njalo. D.).
• Ukuhambisana nemibandela izivumelwano kanye izivumelwano ukuba nezimo zezimakethe.
• ukulungiselela Lungile nokuzithoba zemizimba yezimali kanye neminye yokubika Izikhungo Fiscal nezinye izinhlaka zikahulumeni ngizithiba lenkampani.
• izinkomba ezezimali nezomnotho inkampani (zezimali, nokuzimela ngokwezimali, ukumelana emakethe iyehla iyenyuka, njll).
• ukulawulwa kwebhizinisi (ukuhambisana nezimfuneko zomthetho inqubo ukubiza futhi baqhuba nemihlangano bamasheya noma abasunguli, ukuba sizenzele izinqumo nokunye. D.).
• Inventory Amasheya Nama izimpahla eseqedile, imali nezinye izimpahla, futhi izimpahla fixed.
• Hlola amanani entengo ilungile.

Lunini?

Initiative ehloliwe ibhizinisi - kuyinto umsebenzi ochwepheshe ezikhokhelwayo, ukuze amabhizinisi ungachithi ke njalo, futhi uma kudingeka kuphela. yokuqinisekisa okunjalo kungadingeka, isibonelo, kulezi zimo ezilandelayo:

• Ngaphambi kokuqala wokuhlola okuhleliwe iziphathimandla kwezimali (iziphathimandla zentela).
• Ukuze ubone ukuthi ukubaluleka inkampani ngenhloso ukuwudayisa.
• Lapho ihlela ukuba kube ukuheha izimali kanye ukuthola imali-mboleko ezinkulu noma ezikweletu.
• Ukuze bakwazi ukwenza izinqumo ezibucayi ezihlobene nesimo ezezimali nezomnotho ibhizinisi.
• Uma kukhona izinsolo ngemisebenzi isiKhulu Accountant noma Umqondisi, kanye inhloso ukushintsha abantu abahlangene la izikhundla.

Imiphumela yokuqinisekisa

Eqhuba audit mathupha unika abanikazi bezinkampani nabaphathi wamabhizinisi ithuba ukulawula umsebenzi ezimali, osomnotho kanye bezimali, kanye ukuhlola ukusebenza yonke inkampani. Ngaphezu kwalokho, ochwepheshe uyonika izincomo nokuqedwa amaphutha kanye ukungalungi, bese usitshela indlela yokugwema lokhu esikhathini esizayo. Ngokusho imiphumela yocwaningo lwamabhuku, mabhuku zingase zibasize ekwenzeni izinqumo ezifanele kokubili ukuthengiselana ezinkulu ibhizinisi uqobo, futhi mayelana nezinhloso abanikazi ukuwudayisa, futhi yokuhlangana noma yokuthola.

Umbiko Mabhuku

Initiative audit usuphothuliwe ukudluliselwa umbiko okugcwele ikhasimende, okuthiwa "Umbiko uMcwaningi Mabhuku sika." Lo mbhalo kumele aqukethe:

• Incazelo into yokuhlola. Ngokwesibonelo, izitatimende zezimali zonyaka, ngokunemba kwamabhuku, ukuthembeka ezimali kanye yokusungula imikhiqizo eseqedile nokunye. D.
• Audit isikhathi, kanye nesikhathi sokuphumula simboziwe.
• Imibhalo Yokuphatha eyayisetshenziswa umsebenzi mabhuku.
• Ukubalwa okuza.
• Iziphetho kanye nezincomo.
• Imininingwane Qedela mayelana mabhuku, idatha ukubhaliswa esimweni saso futhi isitifiketi.

Isiphetho ngempela Ithungelwe, ngemvume futhi babekwa uphawu. Umcwaningimabhuku unesibopho kokuhlola imiphumela neziphetho, ngakho le dokhumenti ingasetshenziswa enkantolo uma kunesidingo, kodwa kuphela uma iklayenti kanye mabhuku akuzona amaqembu ahlobene.

Ukuze noma cha ukuba?

Uma uthemba wamabhuku ezimali ngokuphelele futhi akukho linemibhikisho ngaphezulu, ngenhloso ukuthengisa noma yemisebenzi emikhulu, khona-ke indlela inkampani encane idinga audit mathupha? Injongo kanye Inani lale yokuhlola ukuthi afeze ephezulu ezingeni ochwepheshe, okuhlanganisa okuqhubekayo ibhizinisi elincane wathanda ukuba kukulahlekele. Okusanda izinhlawulo amasevisi sezimali nezinye lokuphatha nokulawula ukwanda kakhulu, futhi kusukela amaphutha ezimali noma intela ezimali, sonke sibhekana. Yingakho ngisho izinkampani ezincane kufanele okungenani kanye ngonyaka ukuba aqhube kuhlaziywe mathupha.