Ukucwaninga kwemiphumela yezezimali nemisebenzi yayo

Ukucwaninga, njengalokhu, kungabelwa ngendlela yokubalwa kwezimali, eyenziwa ngaphandle. Into yophicwaningo ifana, kuphela imisebenzi yalolu hlobo lomsebenzi yenziwa ngokuhlukile. Kuhloswe ukuhlola imiphumela yezimali yokulawulwa kokugcinwa kwamarekhodi ngokuhambisana nemithetho emisiwe nemigomo, kunomsebenzi wokukhomba amaphutha, ukuwaqeda kanye nokubonisana nabantu abanomthwalo wemfanelo ukuthuthukisa ikhwalithi yomsebenzi wabo.

Ulwazi, njengoba lwaziwa, ludlala indima yezinto eziqondile zokukhiqiza, ukusebenza kahle kwanoma yiliphi ibhizinisi noma inkampani ngokuyinhloko kuxhomeke kwikhwalithi kanye nokuchithwa kwalo. Imininingwane enjalo inempahla yokudluliselwa komzimba - okusho ukuthi, kubalulekile kubo bonke abahlanganyeli enkambweni yezomnotho, kodwa wonke umuntu owudingayo usebenzisa isici esithile saso ngenhloso ethile.

Njengengxenye yenqubo yezomnotho, umthombo oyinhloko wolwazi oluzimele ungaba ukuhlolwa kwemiphumela yezezimali. Amazinga womhlaba wonke avumela ukuhlolwa njengesihloli esizimele, ngenkathi egcizelela ukuthi izinto zokucwaninga zingaba yizinto kungakhathaliseki ukuthi ziletha umnikazi wazo yinzuzo noma cha. Ngokwezilinganiso zamazwe ngamazwe, i-audit ingenziwa ukuze iveze umbono. Ngakho-ke, isigaba sokucwaningwa kwemiphumela yezezimali siningi kakhulu kokuqukethwe kunomqondo wokucwaningwa kwamabhuku, ngoba kufaka phakathi imisebenzi efana nokuhlolwa kwamadokhumenti e-accounting, ukuthuthukiswa kweziphakamiso zokuthuthukisa ukuphathwa kwamarekhodi, ukubonisana nokuqeqeshwa kwabasebenzi bama-akhawunti.

Inhloso yonke elandelwa ukuhlolwa kwemiphumela yenkampani yenkampani yocwaningo lokuhambisana nokugcinwa kwerekhodi nebhizinisi ngemithetho nemithethonqubo emisiwe. Into yalo kulokhu yiyona yonke imisebenzi yezezimali nezomnotho yenhlangano noma ibhizinisi. Njengomthetho, izinhlobo zokucwaninga zihlukaniswa zibe zangaphandle nangaphakathi. Ukuhlolwa kwangaphandle kwemiphumela yezimali kuyimfihlo, lokhu kusho ukuthi akusibophezelo kumabhizinisi alawulwayo, kodwa kubathengi bayo, ukubanika ulwazi olunokwethenjelwa mayelana nesimo sebhizinisi noma inhlangano. Ukuhlolwa kwangaphandle kuqhutshwa, njengomthetho, ezintweni ezithakazelisayo nasezinyathweni zomnikazi webhizinisi.

Ngesikhathi esifanayo, ukulawulwa kwezimali kwenziwa lapha njengegatsha elilodwa lokulawulwa okunjalo. Ukubopha kwayo kulandela ngokulandelana ngokwemvelo yezimali, okubonisa ukuthi kukhona umsebenzi wokulawula. Ukulawulwa kwezezimali, kubandakanya ngendlela yokucwaningwa kwamabhuku, kwenziwa ngokuhambisana nenqubo esungulwe ngumthetho namagatsha akhethekile avunyelwe ukwenza kanjalo.

Njengoba sekuphawuliwe, inhloso eyinhloko elandelwa ukuhlolwa kwemali yemiphumela yemali ukuqinisekisa nokubeka ukwethembeka kwemininingwane yokubika ebhizinisini nokuhambisana nokusebenza okulawulwa nguhulumeni okulawula imisebenzi kule ndawo. Kusukela kokuqukethwe kwesigaba ngokwalo kulandela ngokucacile ukuthi isihloko esiyinhloko sokucwaninga kuleli cala elithile yilwazi mayelana nokukhishwa kwenzuzo nokulahlekelwa kwebhizinisi.

Izinhloso ezijwayelekile zocwaningomabhuku kulo mongo zimi kanje:

- ukuhlola ukuphelela kolwazi olubonisa imiphumela yomsebenzi wezomnotho webhizinisi noma inhlangano;

- ukuzimisela kokwaziswa okuboniswe futhi kuboniswe kumadokhumenti;

- ukuhlola ukufaneleka kokulinganisa kwazo zonke izikhundla nezindinganiso zokuziphatha;

- Ukusungulwa kokulandelwa kwemininingwane ngemiphumela yezezimali yomgomo wokubambisa owenziwa yibhizinisi;

- ukuhlola ukuhlukaniswa kwemali engenayo kanye nezindleko;

- Ukusungulwa kwemithetho yezinqubo ezisetshenziselwa ukucubungula ukuthengiselana nokubuyisana nedatha, ekhonjiswe kumarekhodi;

- ukubeka ukwethembeka kokubonakalisa imiphumela yemisebenzi yezezimali;

- ukuhlola ukuhambisana nemigomo nemithetho eqinisekisiwe yokwenza kahle kokusungulwa kwentengo yenzuzo yenkampani;

- ukuhlola ukuphelela nokuqhathaniswa kwezinkokhelo kubhajethi.

Inqubo yokugcina, efaka ukuhlolwa kwemiphumela yezezimali, kufanele ibe umbono womcwaningi wamabhuku, okuhlolisisa ngokuqondile ukwamukeleka, ukuqinisekiswa, ukufaneleka nokuphelela kolwazi olunikeziwe.