Kafukufuku Chilamulo. Kodi ichi

ntchito kafukufuku ndi kunja kulamulira ndalama za mabungwe ntchito ndi akuluakulu apadera ovomerezeka ikuimira Boma kapena palokha kampani omwe si a boma. Chilamulo "Pa ntchito kafukufuku" sapereka tanthauzo bwino mfundo imeneyi, koma sasiya kufunika kwa kafukufuku kuti bizinesi. Nthawi zambiri boma kafukufuku mawu ndalama umakhudza chiphasochi, amene azinyamula auditors. Koma iwo sanachite chiyani mmalo mwa wina ndi mnzake.

Chilamulo Federal "Pa ntchito kafukufuku" nthawi mndandanda wa zinthu zimene ziyenera chofunika chokuchititsani audits. Zikuphatikizapo Open Society, mabungwe polimbana ndi kugulitsidwa sheya mabungwe opereka ngongole kampani ya inshuwalansi ndi mabungwe onse, ndalama payekha penshioni (Article 5 Chilamulo Federal). Ngati izi zinthu ntchito ndalama bajeti Mapangano boma kapena kugwira ntchito ndi katundu onse, nthawi zonse zifunike ndi Malawi Komiti.

Kapangidwe ndi ntchito ya ziwalo, malamulo auditing ntchito ku Russia:

1. Unduna wa Zachuma ndi thupi wapamwamba, zomwe cholinga chake ndi ntchito zinthu kafukufuku mu boma, kupereka Makampani kafukufuku ndi auditors yoyenera kuchita mu mtundu uwu wa malonda. Ntchito yaikulu ya thupi monga:

- chitukuko mfundo poyerekezera ndi ntchito kafukufuku, kukhazikitsidwa ndi kusintha kwa chimango zolimbana;

- kusunga kaundula wa mabungwe ndi anthu ndi ufulu kuchititsa kafukufuku palokha;

- kusanthula kuchuluka kwa ntchito kafukufuku mu Russia ndi thupi ena ovomerezeka ndi ufulu kupempha zikalata zosiyanasiyana kuchita zimenezo ..

2. Self-malamulo gulu la auditors ndi sanali phindu gulu kuwonjezekeredwa mu State Register ndi kuphatikiza nambala inayake ya anthu ndi mabungwe alamulo. Mamembala a gulu la auditors kudziwa ntchito mfundo auditors, makhalidwe awo akatswiri mlandu, kutenga nawo mbali pa maphunziro a auditors, kuwapatsa mwayi pophunzitsidwa zina ndi zina zotero.

3. auditing bungwe ndi malonda dongosolo, m'gulu umembala ya m'modzi wa kudziletsa malamulo mabungwe auditors. Pa auditing malamulo anawapatsa ufulu kafukufuku ndi apereke maganizo kafukufuku. State lamulo la zochitika kafukufuku si akuletsa kugwilizana ndi zinsinsi auditing, chikapanda kutsutsa malamulo malamulo alipo.

Pomaliza, payekha Auditor - munthu amene akhoza chinkhoswe mu auditing zinthu zoletsedwa ndi malamulo onse, malangizo amene limafuna pa auditing, komanso malamulo a mkati mwa gulu kudziletsa zolimbana wa auditors, amene wapangidwa.