Isilawuli ezezimali, izinhlobo zawo, umgomo. Isilawuli kwezezimali uhlelo. isilawuli lwezezimali bese u-audit

isilawuli lwezezimali bese u-audit - indlela ebaluleke kakhulu ekuqinisekiseni ukuba semthethweni kwesakhiwo emisebenzini yezwe kanye nezikhungo zayo iyonke, izinhlangano kanye izakhamuzi ngokukhethekile. Bona isiphakamiso kokuhlola zibheke nokwabiwa kanye nokusetshenziswa kwezimali. Cabanga ngokuningiliziwe ngokwengeziwe kuyini uhlelo lokulawula ukusebenza kwezimali, okuyinto ihlola izindlela ezikhona, ogunyazwe ukuqhuba imisebenzi kwamabhuku.

Inhloso Izinhloso

Injongo lokulawula ukusebenza kwezimali kuyinto ukuqinisekisa ukulandelwa kwemithetho imisebenzi izimali. Ngo kufanele zabelwe njengoba yezinjongo eziyinhloko:

1. Hlola ukugcwaliseka izibopho phambi izidumbu zabantu bendawo ukuzibusa kanye izakhamuzi isimo nezinhlangano.
2. Ukugada ukuhambisana imithetho imisebenzi yemali, izibalo kanye isitoreji imithombo.
3. Ukuqinisekisa ukusetshenziswa amabhizinisi kamasipala kanye nesimo ezimalini ngokubona kweBhodi ekuphathweni zabo tekusebenta nobe ukuphathwa kwezomnotho.
4. Izinhlelo ezivimbayo futhi ukuqedwa ukwephula imithetho.
5. Ukukhomba izinqolobane yangaphakathi ukukhiqizwa.

Ukuqaliswa kwalawa imisebenzi kuqinisekisa nasekuqiniseni isiyalo, okuyinto yena, uyingxenye yomthetho. isilawuli lwezezimali buyindlela ephumelelayo, nge ohlola ukunamathela oda ebekiwe ngokuhamba abathintekayo. It ikuvumela ukuba nokuhlola ukusebenza nobuqiniso izenzo, ukuhambisana izithakazelo isimo.

Izinhlobo lokulawula ukusebenza kwezimali

kwakhiwa Ukwahlukanisa is by criteria ehlukahlukene. Kuye esikhathini sokwenza ukuhlukanisa ukuhlolwa okwalandela, zamanje nezesikhathi ukuthethwa kwecala. Kulo mBhalo, inqubo eyenziwa kuze ukuthengiselana ezihlobene ukwakheka, ukusatshalaliswa futhi ukusetshenziswa kwezimali. Lolu hlobo lokuhlolwa kubaluleke kakhulu ekuvimbeleni lokungaziphathi kahle. Isiphathi wezimali wenziwa ngokuhamba kuthengiselana. audit Landela-up eyenziwa ngemva izenzo ngenhla. Kulokhu, isimo elilinganisiwe isiyalo, ukuthola ukwephula, ukukhomba izindlela yokuvimbela nokwelapha kuthathwe izinyathelo ukuze akuqede. Kukhona umehluko futhi ukuhlolwa zokungenelela kungakonakali kanjalo saziso. Lesi sakamuva Kwenziwa noma ngokuhambisana nezidingo umthetho, noma esekelwe ngesinqumo iziphathimandla abanekhono. Kuye izidumbu, okuyinto Ukuqala inqubo, lezi zinhlobo ezilandelayo lokulawula ukusebenza kwezimali:

1. KaMongameli.
2. Izidumbu ummeleli kahulumeni wasekhaya noma amandla isimo.
3. Public.
4. Independent.
5. Intraeconomic futhi zomnyango.
6. emizimbeni Executive temakhono jikelele.

Ezezimali ukulawula zoMnyango uyabulawa yigunya ezifanele futhi ihlose ukuhlola abathintekayo ngaphakathi ohlelweni lwabo. Kuyinto efanayo ukuze inqubo isakhiwo izinhlangano wezenkolo noma womphakathi. Ezinye ukufana inekheli lokulawula ukusebenza kwezimali kwangaphakathi.

ngaphezu kwalokho

Amafomu lokulawula kwesabelomali zezimali ichazwe Art. 265 BC. Lezi zihlanganisa:

1. amasheke olwandulelayo wenziwa ngokuhamba ingxoxo yephrojekthi kwezindleko kanye nemali engenayo uhlelo.
2. Kubuketwa zamanje. Wenziwe ekubhekaneni nezindaba ngabanye ezihlobene isabelomali kuqalisa.
3. yokuqinisekisa okwalandela. It is olwenziwa Ukubuyekeza nokuvunywa imibhalo lokubika ukuqaliswa amabhajethi.

ukuhlolwa State

isilawuli okunjalo zezimali kanye nezivumelwano zokwabelwa wenziwa umthetho, isigungu (kuhlanganise wadala ngokukhethekile) nguhulumeni sikahulumeni. Okubaluleke kakhulu kule ndawo has a Presidential Isimemezelo, elawula izinyathelo ukuqinisekisa yokuqinisekisa ezinjalo. I dokhumenti iveza ukuthi inqubo kuhloswe kokulawulwa federal uhlelo lwezimali kanye isabelomali izimali ukuhlela, inhlangano imali kwegazi. Phakathi isimo isikweleti kuhloliwe, izinqolobane wezwe, ukusetshenziswa credit imithombo. Ngesikhathi esifanayo lengamela ukunikezwa izinzuzo kanye nezinzuzo ezingeni lemali kwegazi.

izikhonzi

Umthetho esungulwe uzokwahlukanisa phakathi imisebenzi kanye namandla we izidumbu enifeza ukulawula ezezimali nezomnotho. Lezi zinkampani kuchazwe iziqondiso. isilawuli lwezezimali siphathiswa:

• Thenga ama-akhawunti Chamber of the Russian Federation.
• CB.
• Ministry of Finance.
• ukwengamela Federal futhi service zokuqapha.
• NeKwakha audit izakhiwo yemizimba esiphezulu.
• Customs Service.
• Okunye iziphathimandla abanekhono.

isilawuli State of ezezimali ongenza futhi ezimele.

Lokhu isheke kokunye

isilawuli enjalo wenziwa Finance:

• Amakomidi.
• Ministries.
• Isakhiwo / izinhlangano zomphakathi kanye nezinye izinhlangano kufakwe isakhiwo zomnyango.

Ukuqhuba izilawuli zezimali eziphoqelelwe Kulokhu, izinhloko izinhlangano ezifanele, wadala ngokukhethekile neminyango audit, ongaphansi ngokuvamile ngqo uMphathi Ministry, ikomidi noma ezinye izinto, isihloko ngenhla. ATS isakhiwo inkonzo yenza ukuhlolwa kwamabhuku amayunithi isakhi zezinkonzo ezisebenzisa izimali zomphakathi, okungenani kanye ngonyaka. Ukuhlolwa unscheduled senziwa ngesisekelo imiyalelo Abaphathi, izinqumo iziphathimandla zokwahlulela okuphenya, kanye uma ushintsho emaphoyiseni besigaba noma ekucwileni. Ubude audit - akukho izinsuku ezingaphezu kwezingu-40. Ukwelulwa kwesikhathi esivumelekile kwemvume ikhanda, ukuqalisa isibuyekezo. isilawuli enjalo wenziwa wezeZimali:

• Ukuthola sokuntuleka nokweba imali kanye nempahla, nokunye ukwephulwa yesiyalo emkhakheni kwegazi yemali.
• Thuthukisa iziphakamiso zokuqeda izimbangela izimo lokuziphatha okubi.
• Izinyathelo lokulungisa abaphehla umonakalo, nokunye.

izikhungo Yangaphakathi lokulawula ukusebenza kwezimali

Wenza ngokuhambisana nezinhlinzeko inombolo uMthetho Federal 119. zezimali control bese u-audit izinhlangano iwumsebenzi amasevisi ezimele kanye nabantu. Ngokuhamba ukubalwa kwezimali okunjalo ihlolwe:

• izitatimende Accounting.
• Inkokhelo futhi isiphetho imibhalo.
• Entela.
• Ukusebenza ezinye izibopho zezimali kanye nezidingo inhlangano kwezomnotho.

Ngokucacile womsebenzi

Feza amasheke enjalo bayoba nelungelo enkantolo le mvume. abantu abafanelekayo abafisa ukuba bafeze lo msebenzi bebodwa, ungaqala umsebenzi emva inqubo yokubhalisa embusweni, njengohlanga usomabhizinisi, ukuthola ilayisensi futhi ngokufaka lwazi kurejista isimo izinkampani. Imibhalo Ukugunyaza zikhishwa:

1. Central Bank (ngoba amabhange izibuyekezo).
2. UMnyango Womshuwalense Ukugada (ukuhlola izinkampani zomshuwalense).
3. MOF (izimali utshalomali audit kanye Ukuhwebelana enze amasheke ezivamile).

Izinhlobo izinqubo ezimele

isilawuli Independent we ezezimali ibhizinisi kungaba zokungenelela kungakonakali kanjalo esibophezelayo. Eyokuqala Kwenziwa ngqo isixazululo tesifundvo. Okuphoqelekile izikhungo lokulawula ukusebenza kwezimali kwenziwa egameni:

• Umseshi.
• umzimba yophenyo.
• Inkantolo.

UMthetho Federal № 119 ngendlela enemininingwane ulawula ezithinta ukukhokha umsebenzi mabhuku, inhlangano unesibopho ngokuhluleka ayohlola saziso, oda isitifiketi wenkampani ngoba ilungelo ukuqhuba imisebenzi ukuqapha.

ukuhlolwa izinga

wezimali uhlelo lokulawula usebenza ngokuhambisana nezidingo elawula yomthetho. Ikhwalithi kwamabhuku eyenziwa lotimele angaqinisekiswa, ogunyazwe ukukhipha amalayisense, ngesicelo inhlangano ezicwaningiwe, ngesiphakamiso noma isinyathelo umshushisi. Phezu ukuthola amaphutha ukuqaliswa lokulawula ukusebenza kwezimali, okwaholela ekutheni ukulahlekelwa zesifundo uMbuso umdlali kungaba ezobizwa:

1. Usayizi Imininingwane elahlekile.
2. Izindleko lokuhlangana kabusha luhlolo.
3. Isijeziso ukwephulwa iyadonswa isabelomali.

Yokutakula wenziwa ezinkantolo.

Independent yokuqinisekisa: izici ukusebenza

Umkhuba audit ihlukaniswe izigaba eziningana:

1. Kuhlola izidingo iklayenti.
2. Ukwakhiwa abaculi amaqembu kanye ukuhlonza imisebenzi.
3. ukuhlela ukuhlolwa.
4. Ukuhlolwa ukulawula kwangaphakathi.
5. Ubungozi ukuhlonza.
6. Ukuqala kokusetshenziswa izinqubo ezivamile futhi kubalulekile.
7. Umbiko ahlanganisiwe.
8. Ukuvala umhlangano.
9. Ukuhlaziywa kwemiphumela.

nezidingo zamakhasimende

Lesi sigaba kubhekwa wokulungiselela. Njengengxenye umculi wakhe embulele izicelo kanye nezidingo isihloko, thola yezindlela ezingcono kakhulu ukuba babahlangabeze. Ukuze ukusebenza kwalesi sigaba eyenziwa izingxoxo abasebenzi, yinduna. Ukuze ukuqaliswa esigabeni sokuqala kungcono ezihilela abasebenzi efanele (izikhulu zentela, ngabeluleki kanye nokunye.). Okuhlangenwe nakho kwabo namaklayenti odlule kanye amakhono abo kuzovumela ngokugcwele ukuqinisekisa ukwaneliseka nezidingo zamakhasimende.

ukuhlela

It is olwenziwa ngo kohlaka umhlangano wokuqala eqenjini. On ke wonke umsebenzi emsebenzini, inikeza eqoqwe ulwazi esigabeni sokuqala. Ukuhlela kuhilela ukuthuthukiswa isu kwamabhuku. Kufanele kube yinto engenzeka ukuthi ukuhlangabezana nezidingo eziqokwe ikhasimende. Ngaphezu kwalokho, isu kufanele bacabangele ematfuba ingozi kanye izici kwezomnotho umsebenzi. Umhlangano wokuqala kumele kube nabasebenzi abangu samanje ikhasimende, abasebenzi ekwenzeni lo msebenzi. Ekupheleni komhlangano kumele setha zokukhokha, isimiso, imiphumela yokuhlola, cabangela ezinye izinkinga lokufaneleka nomsebenzi.

Kuhlola audit ayo imali yenkampani

Njengengxenye imisebenzi audit abadlali kufanele abe kuvisisa nezinqubo zokulawula kubalulekile, ezisetshenziswa yi-client kuya eqinile. Lezi zihlanganisa, phakathi kokunye, zihlanganisa inqubo ukuvala izitatimende zezimali. I Usonkontileka kumele ithole nezinqubo ezithinta izinto ezidingekayo emlandweni wezinkanyezi akhawunti. Ngalesi sinyathelo, ukulungiselela noma buyekeza imibhalo, kubandakanya izincazelo, izinhlobo kokuhlahlela wonke nezinqubo.

Amathuba ingozi

umcimbi ephoqelekile ukuhlolwa ukusebenza kwamabhuku wenza ukulawula amathuluzi atholakala izinqubo ezibalulekile kwamabhuku ayo inkampani. Umculi futhi ukhiqiza namasu okuhlola ngokwezifiso ukuthi ube esibanzi. Lokhu kuyadingeka ukunquma ukwethembeka nokunemba, ukunciphisa ivolumu umsebenzi audit.

Jikelele kanye nezinqubo ebalulekile

Ukusebenza kwezinye nezinye izenzo, okuhloswe ngazo eminye ukunciphisa ingozi audit lube sesimweni elilungile. Zenziwa ngesisekelo amasheke jikelele kanye indawo of the izigaba odlule, ngokuhambisana nohlelo lwethu. Ngaphansi kohlaka izinqubo jikelele futhi kubalulekile kungaba kwenziwe ucwaningo kanye nokuhlaziywa kwemininingwane enemininingwane, lapho ulwazi ngqangi ahlolwa njengencenye okuthembekile.

lohlanganisiwe

Idonsa nakuhlolayo amathuba kanye nezingozi mayelana nale ndaba, imiphumela yokuhlolwa kwamabhuku ngokufingqiwe. Ukuze wenze lokhu:

1. Kuxoxwe ngazo futhi zixazululwe nezindaba abalulekile zikhonjwe kwamabhuku.
2. Elawulwayo izingozi audit ekhonjwe ukuhlela nokuhlola zokulawula kule nkampani.
3. Ichaza izithasiselo zifakwe izitatimende ikhasimende.
4. It eyenziwa isheke jikelele kohlaziyo ezimali imibhalo.
5. isiphetho zavela.

Ukuvala umhlangano

It is, njengoba kwesikhashana, eyenziwa iqhaza kwabasebenzi ezifanele ikhasimende. Izinkinga ezilandelayo kuxoxwa nokuhlaziwa kohlaka umhlangano:

1. Okusalungiswa izitatimende zezimali.
2. Incwadi ekhanda.
3. Izinkinga zikhonjwe inqubo yokuqinisekisa kanye nezindlela izixazululo zabo.
4. Imibuzo on intela.
5. Okunye ezingaphelele (uma ikhona).

Lwathi luphela umhlangano labo abakhona abasebenzi kumelwe afike ngendlela efanayo izimpikiswano kuxoxwa. Ngesikhathi esifanayo emhlanganweni kuhanjiswe lokugcina uhlu ukwamukele okufakiwe zokulungisa ukwenza izibalo, futhi izincazelo esingezansi bese amanye amazwana kunesidingo. Kungcono ubambela umhlangano ngaphambi esiphethweni ukuthweswa umqhele lokuvunywa.

Imiphumela

Lapho beqeda audit kufanele ihlaziye abadlali umsebenzi, babe yingxenye yeqembu. Umsebenzi wabo esikalini ngokuya nekusebenta ekuphathweni athuthukile iphrojekthi futhi enze kwamabhuku. Esimeni amaphutha umsebenzi kufanele zezikhali emhlanganweni ojwayelekile.

Ukugada amabhange kanye nama-credit

isilawuli lwezezimali lala mafu wenziwa inqubo abolekise imisebenzi, ukutshalwa kwezimali, izibalo. Banking kokuqondisa liyadingeka ukuqinisekisa ukusetshenziswa kahle izimali loan. It is kuhloswe ngazo ukuqinisa isiyalo zezimali.

Iqhaza lokukhokhisa yokuqinisekisa isakhiwo jikelele

isilawuli lwezezimali nezomnotho siwubufakazi omunye izingxenye ebaluleke kakhulu ohlelweni lokukhokha. Ngenxa nokuqaliswa kwalo waqinisekisa ngokunemba, ukuphelela kanye Ukwenza kwemali, ukunemba nobuqiniso izindleko. Ukuphumelela test kubhekwa imfuneko inqubomgomo yimpumelelo zomphakathi nezomnotho, ukusebenza nzile apharathasi zokuphatha. Ucwaningo luphinde uhlose kukhomba nokushintshashintsha imisebenzi izinhlangano nezimfuneko zomthetho ezikhona. Isiphathi zezimali ibhizinisi Kwenziwa ngenhlonipho kubo bonke imisebenzi yayo sisonke amayunithi zayo ngazinye ibhizinisi. Ukucwaningwa kwamabhuku wadalula ngokuyinhloko umsebenzi accountants. Ukuqinisekisa saziso ngokuqondene yezimali kanye neminye imisebenzi yomnotho inkampani. Lokhu kukuvumela ukuba ngokushesha ukukhomba ukwephula, abenzi bokubi ukuba ubulungisa.

ekamelweni audit

It ukhonza njengelungu ehola kuhlaziywe umzimba kuleli zwe. Ngokwe-BC, namandla Chamber of-Akhawunti ayakuma. Ikakhulukazi, ilawula ukubulawa kwabo uhlelo lwezimali, isimo isabelomali izimali, izikweletu angaphandle kanye ezifuywayo, inqubo ngokunginika intela.

Ministry of Finance

Ngokusho eziningana isinqumo sikahulumeni 329 ka-30 Juni 2004, Ministry of Finance uba federal isigungu nokobana umsebenzi inqubomgomo isimo nomthethonqubo normative ezindaweni:

1. Banking, exchange angaphandle, umshwalense, intela, umsebenzi kwesabelomali.
2. yokubika lwezezimali kanye accounting.
3. Ukucubungula amabhuku ezimali.
4. Ukucubungula, ukukhiqizwa nokusakazwa of amatshe ayigugu kanye namatshe.
5. Customs imisebenzi futhi ukusungula ukubaluleka izimoto athuthelwa izimpahla.
6. Ukutshalwa kwezimali okuyingxenye uxhaso impesheni.
7. Kuphethe nokuhleleka lotto.
8. Ukukhishwa kanye nokuprinta ukuhweba.
9. Ngezimali kwemisebenzi kahulumeni.
10. Ukulwisana zemali ubuphekula silondoloze.

Ministry of Finance inakekela futhi eliqondisa umsebenzi Federal Tax Service, isevisi yomshuwalense kanye isabelomali kweso elibukhali. Ministry igcina isheke of ukusebenza imithetho ngezindaba eziphathelene ukubala futhi ukuqoqwa izinkokhelo, izindleko ukusungulwa izimoto athuthelwa izimpahla Customs Service. Emisebenzini yayo, Ministry of Finance luqondiswe ehlinzekelwa kuMthethosisekelo, egatsheni zoMthetho Federal, izenzo uMongameli kanye noHulumeni, izivumelwano zamazwe ngamazwe. umsebenzi Ministry iyenziwa ukusebenzisana nezinye izidumbu esiphezulu sikahulumeni kanye namazinga lesifunda kanye kamasipala, tinhlangano temphakatsi kanye nezinye izinhlangano.

Ezinye izifundo

ezimele ngokuhamba lokulawula ukusebenza kwezimali bangathola kusukela izakhiwo esiphethe zonke izinto ezidingekayo ukuze kugunyazwe amapulani zezimali uphinde uhlole ukusebenza kwabo. Federal Treasury ukulungiswa kanye pre-Ukuhlolwa kwemisebenzi abahlomulayo nabaphathi (kuhlanganise phezulu). Kwakamuva ukwenza ehloliwe ukusetshenziswa abamukeli engenayo. Abaqondisi Chief ugunyaziwe ukuba afeze okulawula subordinated nezincomo zikamasipala ezibhekwa ngayo uhulumeni izinhlangano, ezihlanganisa isabelomali.

izindlela

isilawuli Ezezimali kungaba kwenziwe ngezindlela ezihlukahlukene. Khona-ke abakhululiwe eziyinhloko zihlanganisa:

• Audit.
• Ukuhlaziya.
• Hlola.
• Examination.
• Okubukwa nokunye.

Indlela ejwayeleke kakhulu ubhekwa zicwaningwe. Ihilela ukuhlolwa izincwadi eyinhloko, ngokuhambisana okuyinto ukuthobela imisebenzi yezimali kanye neminye. Ucwaningo luphinde siphathelene isitoreji idatha kanye accounting. Njengengxenye yalolu inqubo kuyenziwa yokusungula. Ukucwaningwa kungase kuhlanganiswe (ngaphambili) futhi uyakhetha. Ukulandela umcimbi kuyakuyiswa iyawakha, okwakwenza kokuhlola idatha. Ngokusekelwe lokhu, izinyathelo abazithathayo ukuqeda ukwephulwa (uma zitholwe). Okubukwa igxile ukujwayelaniswa nesimo ezomnotho tesifundvo. Ucwaningo ingasetshenziswa izindlela efana nenhlolovo nohlu lwemibuzo. Lokhu isheke wenziwa kuyo leyo ndawo. Uhlaziyo kwaba ezingaqedwa, ukubika imibhalo ibhalansi. Zonke yalezi zindlela zihlose ukuthola nokushintshashintsha lwetidzingo ukwephula umthetho nesiyalo.

isiphetho

isilawuli Ezezimali ithatha isikhundla ebalulekile ekwakhekeni pay isimo. Kungaba kwenziwe ngezindlela ezihlukahlukene namasevisi ukubhala izihloko ezithinta abantu ezahlukene. Nokho, kungakhathaliseki ukuthi lokhu, Isilawuli kwezezimali ihlose ukuthola ukwephula, ukuze akuqede, kokuhlola sokuhambisana sengqondo izimpahla nezidingo zomthetho. yokuqinisekisa ukusebenza futhi ngesikhathi esifanele kuqinisekisa operation esitebeleni of izinhlangano, izakhiwo isimo. Kusemqoka ukuqinisa isimo somnotho wezwe lonke.