Ubufakazi audit

ubufakazi Audit ulwazi ukuthi onguchwepheshe lithole ngokuhamba ukuhlolwa ngesisekelo okuyinto ikhiphe esiphethweni sokugcina izinhlangano ibhizinisi. Njengoba le mibhalo ongakhonza idatha ye-akhawunti yokuqala, amanothi achazayo kanye nokuchazwa kwezinye izisebenzi senhlangano, imiphumela yokusungula imisebenzi, izitatimende zezimali iklayenti, idatha olunikezwa mabhuku besithathu.

Zonke ubufakazi audit kufanele abe impahla ukuthembeka nobuqiniso. A Imininingwane ezingabazekayo noma kuncike ukuhlola okungeziwe, noma ukhetha ukungabuthinti nhlobo kubhekwe njengephuzu lokuphikisa. Ukuze ngqo ukuthola ukusebenza okudingekayo mabhuku isebenzisa amadivayisi ukuhlolwa control epulazini imisebenzi kanye nezinye izinqubo isibuyekezo. Uvivinyo isisekelo sokuthethelelwa uchwepheshe ekhuluma ngenhlangano okunengqondo ezimali nokulawula uhlelo. Ihlola ngokuyisisekelo okuhloswe ngaso isiqinisekiso bokuba khona amaphutha noma misstatement impahla.

Okulandelayo bungabonakala izinhlobo audit ubufakazi:

• Kwangaphandle.
• Langaphakathi.
• Mixed.

ubufakazi sangaphandle kuhlanganisa ulwazi kanye nedatha ukuthi mabhuku ithola okuvela kubantu besithathu. Ubufakazi bangaphakathi kuziwa uchwepheshe ngenxa amazwi kwezomnotho inhlangano noma inkampani nabasebenzi. Lolu lwazi ungaboniswa kokubili zibhalwe futhi ngomlomo. Uhlobo okuxubile ubufakazi kuhilela ukuhlinzekwa yiklayenti noma abasebenzi ukuba zangaphandle isiqinisekiso ngokubhala.

Lapho mabhuku isebenzisa imibhalo emithonjeni ehlukene, okuyizinto kuphambene nomunye, noma abasebenzi kunemibono ehlukene, kungcono ukusebenzisa izinqubo ezengeziwe kwamabhuku. Kodwa uma uchwepheshe enifeza amasheke, akazange athole ulwazi esigcwele ku into ezicwaningiwe ngenxa zokuchithwa inhlangano engokomthetho, mabhuku unesizathu ukukhipha esiphethweni esihlukile kusukela ngokuphelele omuhle noma ukwelekelela umbiko imakwe ukuntula base ulwazi.

Audit ubufakazi onguchwepheshe uthola ngokusebenzisa kwamabhuku ekhethekile, ehlanganisa izigaba eziyinhloko:

• Okubukwa nokutadisha.
• Cela futhi ithole impendulo.
• Inventory.
• Ukubala kabusha.
• Ukuhlaziya.

Ukutadisha noma ukuhlolwa kuhilela yokuqinisekisa okufakwe akhawunti evela kokwenziwe langempela. Izinga sokusebenza nokwethembeka izinkomba kulokhu luncike samanje kanye nokusebenza ukulawula kwangaphakathi.

Ukwelusa kufaka hlangana ukuqapha esihleliwe umsebenzi owawenziwa nabasebenzi emnyangweni othile. Inqubo ngokuthumela isicelo nokuthola impendulo iwukuba ukunquma ulwazi oluthile ezidingekayo ukufeza ekuhlolelweni ikhwalithi. Lokho, umcwaningi mabhuku ithumela isicelo ukufinyelela kudatha futhi elinda impendulo emihle noma emibi.

Inventory futhi kulandzisa lokulula uvumele onguchwepheshe ukuhlola nesikhathi ukusebenza langempela, njengoba sibonakala ngokwanda imibhalo kanye ekhona empeleni. ukuhlaziywa Analytical wenziwa yini ukuze sithole Ukuhlanekezelwa futhi ukuze kutholakale imbangela eqondile lesi simo.

Ngaphambi kokukhetha Indlela esithile, umcwaningi mabhuku kumele ithole usayizi isampula, okungukuthi, sphere ahlukene kwesicelo izindlela namasu lokulawula, noma baveze umbono isidingo isheke okuqhubekayo ku inkampani. Kulokhu, uchwepheshe kumele athobele federal amazinga kuhlaziywe, ezifaka hlangana ukuhlahluba ukuzibophezela ezimbili eziyisisekelo:

1. sphere Hlukanisa lombiko ezimali, isampula akhethiwe, kufanele kube yingxenye ebalulekile wonkana, okusho sihambisana emaphuzwini esivumelana ngawo uchwepheshe uzokwenza esiphethweni sokugcina.
2. Isampula kumele kube nekhophi amancane kumphakathi wonkana.

Ngakho, singasho ukuthi ubufakazi audit kuyingxenye ebalulekile ukuthi kuqinisekisa nokwethenjelwa nokunemba uchwepheshe iziphetho.