Kafukufuku ntchito ndalama - ena ayamikira kwa Auditor ndi

Pogwira ntchito - kupanga kafukufuku wa wotuluka ndalama kampani kapena ogwira ntchito, Auditor uyenera uyambe Pre-yodziwa mmene ogwira amapereka ulamuliro mkati pa kusunga ndi kugwiritsa ntchito akulimbana ndalama. Ngati m'kupita kwa review ya Auditor ali kukaikira wololera za kuba zotheka ndalama kuchokera m'kaundula ndalama kapena nkhanza zina zilizonse, tiyenera kulimbikitsa utsogoleri wa kampani kupanga mndandanda atangochimwa ndalama pa dzanja. Kuchititsa chotero kufufuza mwadzidzidzi akhoza anakonza malangizo ogwira ntchito pamodzi ndi Auditor yomweyo pa chiyambi cha kafukufuku wa.

Kafukufuku wa ndalama ndi ndalama wotuluka akulimbikitsidwa ndondomeko izi:

• fufuzani ngati zalembedwa ntchito kwa m'kaundula ndalama;
• ngoziyo chokwanira ndi Timeliness polowa Nkhani ofesi otaya ndalama;
• muone ngati olembedwa kutali bwino mu otaya ndalama;
• onani momwe wolemekezeka ndalama chilango.

Komanso kafukufuku ntchito ndalama amapereka kukhazikitsidwa kwa kumbali ya wotuluka ndalama ndi kugwilizana awo ndi malamulo a Bank ku Central la Chitaganya cha Russia. Izi zidalira pa zinthu ziwiri:

1) mmene onse wangwiro wotuluka ndalama kwa kufufuzidwa;

2) mlingo wa chidaliro Auditor mkati kulamulira mu kampani mutawerenga izo.

Malinga zimenezi, Auditor wasankha kugwira yothandizira kapena kanthu onani zikalata ndalama.

Njira ya kafukufuku wa wotuluka ndalama kumaphatikizapo lodziwa mmene iwo zalembedwa. Apa, chidwi ziperekedwe kwa Auditor kuti chokwanira ngongole ndi madebiti malamulo, kulembetsa kuvomerezedwa ndi awo kopeleka malipiro , etc. Nkofunika kufotokozera ngati zolemba izi yolembedwa ndi munthu udindo ndi wolandira ndalama, komanso ngati ali erasures, kulungamitsidwa, ndi zina zotero. Chifukwa chaichi, muyenera mosamala yerekezerani malipoti anawapatsa ndalama ndi m'munsichi zikalata pachiyambi, komanso onani buku ndalama.

Malinga ndi zikalata normative bukuli ikuchitika buku limodzi ndipo chidzapatsidwa kuziluka pamodzi ndi akwanira, ndi losindikizidwa ndi chisindikizo cha kumalo a ntchito yolembedwa ndi mtsogoleri wake. Auditor The ayenera kuona mmene zolemba m'buku ndalama zizigwirizana malipoti anawapatsa ndalama za nawalimbikitsa ndi zikalata chachikulu.

Pa nthawi imene khalidwe la mlandu zikalata kampani ndi mapulogalamu, buku ndalama angathe kuchitidwa pa kompyuta, koma masamba ake ayenera kusindikizidwa m'mabaibulo 2. Pankhaniyi mabuku oyamba nthawi zofunika stapled mu kabuku, lipoti masika ayenera kuchitira kwa ntchito anawapatsa ndalama. Mu nkhani iyi, kafukufuku ntchito ndalama amafuna cheke (Auditor paokha kapena mothandizidwa ndi katswiri), ngati kompyuta amatetezekanso mwayi wosaloleka kwa izo. Komanso, Auditor ayenera kukhala bwino ndi mfundo za maphunzirowa.

Afufuze wotuluka ndalama, ku ofesi ya Auditor anafunika muganize momwe kumaliza, mu yake ndi lolondola oprihodyvat ndalama, komanso momwe kupanga mowa ake, ndiko kuti, kukhazikitsa ngati ndalama nkhani zalembedwa wolungamitsidwa. Kafukufuku ntchito ndalama amatipatsanso yachinsinsi kwa kugwilizana ndi malire unakhazikitsidwa milandu malipiro ndalama kwa anthu malamulo.

Pomaliza, tikuona kuti takambirana m'madera ochepa wotuluka ndalama auditing. Ndipo aliyense Auditor, akuyendera kuchita mayeso amenewa, akuyenera kukonza ndondomeko yeniyeni iye ndi mbali zonse za kampani inayake ndi mosamalitsa kuchitsatira.