Imigangatho Ukuphicothwa kweencwadi ubhaqo zobuqhophololo kunye impazamo

Standards of imisebenzi yophicotho ukulungiselela ukuba xa kusenziwa uphicotho zincwadi, ukuqinisekiswa umphicothi-zincwadi kufuneka bafikelele kulwazi oluchanileyo izibakala lusekiwe. National nemiqathango bathi nokuchaneka - kububungqina ngokupheleleyo mhaka.

Zonke izigqibo zokugqibela umphicothi-zincwadi kufuneka abe inkqubo zobungqina ezithembekileyo ubungqina lokuzazisa. Ngokutsho kwezinye iingcali, umgangatho ubungqina emiselwe:

1) omalunga njani kwisiganeko lenene;

2) yokuseka uhambelwano phakathi kwefayile imbangela mhaka kunye nobungqina;

3) Le mithombo kukuthembeka. Oku sisiseko kunye nemigangatho uphicotho lwangaphakathi.

Ukungqinelana Kumhlathi wokuqala ziya kusebenza iindidi ezintathu ezingundoqo bubungqina: argument yendalo, iisoyi kunye enengqondo. Standards of Audit imisebenzi ukunika ukuba isiseko kwicandelo izibakala apho ngxelo isekelwe. Ngelishwa, amalungiselelo omthetho akhoyo kunye nemigangatho zophicotho zemveli ababhaliswanga ukulawula ngokupheleleyo umba ngayo umphicothi-zincwadi kufuneka uqhubeke ukuba isivumelwano esigqitywe yiBhodi yabaLawuli, Walizinzisa sabelo kwezixa ezithile umphathi imali okanye zincwadi oyintloko yenkampani. Ndicinga ukuba, kuqala kwiinto zonke, ukuba unyanzelekile ukuba ukwazisa udumo yabaLawuli, nto leyo imele izibakala ukuze isaziso, kuxhomekeke kubukhulu zobusela, intlanganiso zabelo, njengoko nomphicothi-zincwadi ngokuhambelana nomthetho uya kwazisa wabaseki ulwazi malunga bephula umthetho.

Ukuba umphicothi xa uvavanyo ufumanisa ukuba abanye ibhodi okanye umlawuli elilawulayo liya kuba noxanduva nezenzo okanye ukungenzi nto, njengoko umthetho, kubandakanya isinyanzelo ukuvala umonakalo, okanye loo nxalenye ibhodi okanye umlawuli elilawulayo nenze kukwaphula umthetho, kufanele kuphawulwe le ngxelo . Phambi kokuba umphicothi kwakhona ingxaki - nokuba ukuxela ukuxhatshazwa abasemagunyeni uphando. Kubalulekile ukuba sikhumbule ukuba ngubani na umnini wenkampani.

Ukuba ishishini zikarhulumente, ngokungqinelana neSiqendu yeKhowudi Criminal, kuba "... ukusilela ukuxela lesigwebo." nemiqathango Modern ukuseka umgaqo wokuba, xa ngexesha uhlolo kuzo zonke iimeko iintlawulo lwabiwo-mali, umphicothi-zincwadi iye yaseka i iintlawulo Izithetha le mali, umele kunceda zimali inkampani ukucacisa ukubala iirhafu kunye nokwenza izincomo utshintsho olufanelekileyo esikalini. Yazisa kwiofisi yerhafu akufuneki ukuba, kuba oko kuchasene ubume imisebenzi yophicotho njengoko ukuzimela kwenkqubo yolawulo lwemali. Imisebenzi umphicothi akathwali luxanduva inshorensi emntwini, njengoko kunjalo iinkampani ze-inshorensi. Njengokuba kubalulekile, kubonakala kwimigaqo kwezalathisi, wabo akwanelanga ukuba njongo, uvavanyo oluchanileyo amatyala kwezoqoqosho ngexesha lophicotho.

Le yokuhlawula amatyala yemarike lwamashishini mihla ingachazwa nje kuphela ukuba amatyala yangoku -asethi zayo kwaye Aninakumkhonza njengoko izizathu suspecting ubuqhophololo. Ngoko ke, lunyhasho onjalo kunokuba kuphela ezemali uphawu karhulumente amashishini aphakathi, okanye ezinye izibonelelo zobungqina ezithembekileyo. Ngokusebenzisa ngoku amanyathelo asebenzayo, igama yakhe kubuyiselwa ngaphandle impembelelo eziphathekayo ezininzi yokuhlawula amatyala kunye nozinzo-mali ngokubanzi.

Ngoko ke, uphicotho ungabakhonzi njengesixhobo ukuseka nokucingela yezenzo ezingekho mthethweni, akukho umsebenzi wayo, kwaye wenze oko uncedwa uphicotho zemali nje olungafanelekanga.