Ukubika kwe-Forensic: Izinhloso eziyinhloko nezinhloso

Uma kwenzeka izimo eziphikisanayo ezihlukene, ezingenakunzima ukucabanga ngomsebenzi wezomnotho, isazi sezocwaningo singasilungisa lesi simo. Lesi sifundo esihlukile esenziwe ngabachwepheshe abaqeqeshiwe abanenjongo yokuthola isimo sangempela sezindaba enhlanganweni.

Ukuziphatha kobuchwepheshe be-accounting kuhloswe ekuboneni amaphutha ekugcinweni kwamadokhumenti. Futhi, ochwepheshe bahlola ukufaneleka kwezenzo zokuphatha umthetho kanye neziphathimandla zentela, kanye nabacwaningi. Futhi kwezinye izimo kukhona ukuhlolwa kwezimali zokuhlolwa kwezimali, okhethwe yizinhlangano zokwahlulela nakanjani. Kokubili ukuzinikela kokuzithandela nokugunyazwa kuthatha ama-risiti ama-akhawunti, imibiko kanye nemiyalo, kanye nezinto ezitholakalayo nemishini.

Ubuchwepheshe be-Accounting ngenye yezinhlobo zokuqokwa komthetho kwamaqiniso mayelana nezenzo zomphakathi, zobugebengu nezomnotho ezingekho emthethweni. Kuyenzeka uma kwenzeka udinga ulwazi mayelana nezinkombandlela kanye nemali yokugeleza kwezimali, imithombo yezimali, kanye nezizathu zenguquko enkulu esimweni sezimali sebhizinisi.

Izinhloso eziyinhloko zobuchwepheshe bokubalwa kwezimali:

• Ukukhomba amaphutha ekubhalweni kwezimali zokubheka;
• Ukusungulwa kwamaqiniso okweba nokwehluleka nokucaciswa kwezimo zabo;
• Ukuqinisekiswa kwekhwalithi ye-Audit;
• Ukunqunywa kokulimala komkhiqizo okubangelwa;
• Ukuthola inombolo yangempela yezinto ezibonakalayo ezitholakalayo;
• Ukuthuthukiswa kwezincomo ekusetshenzisweni kwentela kanye nokubalwa kwemali yebhizinisi.

Ukuhlolwa kwalento kuhloswe ekuboneni amaphutha kumadokhumenti amakhulu (ama-invoyisi, ama-cash cash, njll), ngesikhathi kuhlaziywa ukuthi ochwepheshe bangathola idatha edingekayo. Amarejistreshini ahlangene (ama-akhawunti ekhadi, amashidi wokuthengisa kanye nama-oda), kanye neminye imibiko (izimemezelo, izilinganiso, izitatimende zengeniso) nazo zicatshangelwa.

Izimo kanye nezizathu zokuqokwa kwe-forensic examination

Ukubalwa kwezimali ze-Forensic njalo kuqokwe futhi kwenziwa ngokuhambisana nomthetho kazwelonke. Noma kunjalo, ingamiswa kuphela ngumphenyi noma ijaji. Imiphumela yayo ibhekwa njengobufakazi bokwahlulela futhi ayikwazi ukushintshwa yi-protocol yokubheka imibuzo noma yimuphi omunye umbhalo.

Ukuhlukaniswa kokuhlolwa kwe-forensic

Ngezici zenhlangano, izivivinyo ziyahlukaniswa:

• Isiyisisekelo, esixazulula izinkinga eziyisisekelo ezihlobene necala;
• Okokuqala;
• Kuphindaphindiwe.

Izinhlobo ezilandelayo zezivivinyo zikhethwe ngezizathu zenqubo:

• IKhomishane (inkinga eyodwa ibhekwa yizazi ezimbonini ezihlukahlukene ukunikeza isiphetho esinemininingwane kuso);
• Ingozi eyodwa (umbuzo owodwa ufundiswa ochwepheshe bomkhakha owodwa);
• Izigwegwe eziningi (ochwepheshe bezimboni ezihlukahlukene bahlanganyela ekuhloleni izinkinga eziningana ezibalulekile ukucubungula leli cala).