Mitundu ya kafukufuku

Mitundu ya kafukufuku - ndi ramified ndithu lingaliro. Angapo muyezo, mitundu ya kafukufuku anawagawira m'magulu osiyana. Concept ndi mitundu ya kafukufuku zosiyana.

Kuchokera pa ubwenzi wosuta kuti mudziwe kumasula mitundu ya kafukufuku. Kunja (funsani Mkuluyo anapempha), womwenso cheke pa chilakolako cha nkhani ya chuma pa kufunika chindodo malamulo. Akapita Auditor limafufuza pamaziko a mgwirizanowo anapangana ndi kasitomala. The peculiarity a mtundu wa kafukufuku ndi kuti Auditor kunja ndi munthu amene si chidwi ndi zotsatira za mayeso (osati tate, shareholder osati, etc.). Cholinga cha ntchito yake - pofuna kutsimikizira kudalirika kwa malipoti azachuma ndi kukhazikitsa boma la ntchito zachuma za gulu audited.

Internal kafukufuku - cheke yomwe ikuchitika akatswiri amene subordinated kwa gulu ili zachuma. audits Internal Cholinga chake pothetsa mavuto a kayendetsedwe zinchito, kuonetsetsa mphamvu ya chitukuko zachuma wa bizinesi komanso mabungwe wake wamng'ono, komanso kuthandiza ogwira ntchito kuchita ntchito zawo mosavuta.

Yachokera pa ubwenzi zofunika za chilamulo kusiyanitsa mitundu ya kafukufuku. Ndi kuyendera kuvomerezedwa imachitika mogwirizana ndi zofunika ndi muyezo anakhazikitsa lamulo. macheke kuvomerezedwa akutsatiridwa fupipafupi ndipo anafuna kuti awonetsepo kumbali wochita ntchito zamalonda ndi zolinga zawo zolondola mlandu. Initiative (anayendera wochititsidwa yekha pa pempho la chilli ndi bizinesi, mwiniwake kapena ulamuliro supervisory wa gulu bizinesi). Cholinga chachikulu - kudziwa zolakwa khalidwe la mlandu, malipoti , etc. kuthandiza ogwira ntchito pokonzekera kuyenderako kuvomerezedwa.

Malinga ndi nkhani ya chiphasochi wolemekezeka onse, zakubanki inshuwalansi auditing matupi, auditing kusinthanitsa ankagulitsa ndalama ndi mabungwe ndalama.

Mu osiyanasiyana malingana ndi kafukufuku koyamba kwa nthawi, kubwereza (yolongosoka) ndi ntchito. The original ndi nthawi kudya ndi zovuta, chifukwa umachitika kwa nthawi yoyamba pa chinthu yeniyeni.

Malinga wa macheke kusiyanitsa dongosolo zochokera zikalata kafukufuku ndi zochokera chiopsezo.

Ndi kuika audited ndi msonkho, auditing ndi ndalama malipoti mlandu, mitengo, ntchito ndi oyang'anira kuti kugwilizana ndi kafukufuku wa ntchito zachuma.

Buhotchetnosti kafukufuku - kafukufuku pa mapeto a muyezo wake kugwilizana a mlandu. Compliance - kutsimikizira zoletsedwa ndi malamulo, malamulo. Iwo akhoza kuchitika poyerekezera ndi ogwira ntchito ndi ma sheya hoda. kasamalidwe Sikuyenda ndi ikuchitika kukayendera uziyenda mayunitsi bizinesi cholinga chofuna kudziwa kuti dzuwa ndiponso kudalirika kuti kusamalira. Tax kuti aletse gulu ali pa ubwenzi ndi akuluakulu a msonkho za malipiro a misonkho malipiro ena. Specialties monga luso, chilengedwe ndi zina mitundu ya kafukufuku.

Mitundu ya kafukufuku ndi kafukufuku ntchito zidzasankhidwa si chachikulu, komanso m'munsichi. Auditors ali ndi ufulu kupereka zokhudza ntchito. Zikuphatikizapo ntchito zimene zimayenderana ndi macheke: kolowera mlandu, kulamulira pa khalidwe la malipoti, kulamulira accrual msonkho, kusanthula ntchito ndalama, aziona ntchito ndalama, kusankha ogwira, akuchititsa misonkhano yosiyanasiyana, kompyuta mlandu, etc. Auditors angapereke ndi ntchito kuti ndi yosemphana ndi atagwira macheke makasitomala: kukonza kubwezeretsa mlandu, yokonza mafomu a msonkho, yowerengera ndi malipoti azachuma.