Audit yemali imisebenzi - ezinye izincomo mabhuku

Lapho efeza umsebenzi - ukwenza ehloliwe imali ukuthengiselana kunoma iyiphi inkampani noma ibhizinisi, mabhuku kufanele uqale oyi bajwayelane kanjani ibhizinisi inikeza control yangaphakathi phezu ukulondolozwa nokusetshenziswa okubhekiswe kwezimali. Uma ngokuhamba isibuyekezo mabhuku has izinsolo olinganiselayo mayelana ukuntshontshwa kungenzeka kwezimali ezivela yemali noma yimuphi omunye ukuhlukumezwa, kufanele uburholi be lenkampani ukwenza iqoqo ngokushesha imali esesandleni. Eqhuba yokusungula okungazelelwe enjalo zingahlelwa isiqondiso ibhizinisi ndawonye ne mabhuku ngokushesha ekuqaleni kwamabhuku.

Audit yemali kanye cash ukuthengiselana Kunconywa plan elandelayo:

• hlola ukuthi ukusebenza olubhaliwe yemali;
• ukuhlola ukuphelela kanye Ukwenza engena ku-akhawunti e-ofisini kwemali;
• uhlaziye ukuthi ukwesulwa kahle kwemali;
• hlola indlela abahlonishwa imali isiyalo.

audit Eminye yemali imisebenzi sihlinzekela ukusungulwa semthethweni imali ukuthengiselana kanye nokuhambisana zabo imithetho Central Bank of the Russian Federation. Konke kuncike izinto ezimbili:

1) kangakanani wonke ephelele imali ukuthengiselana ukuze ihlolwe;

2) degree of ukuzethemba mabhuku ukulawula kwangaphakathi kule nkampani ngemva kokuyifunda.

Kuye lokhu, mabhuku enquma ubambe okuqhubekayo noma ubona hlola imibhalo ukheshi.

Technique kwamabhuku yemali ukuthengiselana kuhilela wokuqonda kahle kangakanani zibhalwa. Lapha, ngokukhethekile kufanele kukhokhelwe mabhuku ukuze ukuphelela namakhadi emali oda, ukubhaliswa amandla futhi yabo kwabasebenzi , njll Kubalulekile ukucacisa ukuthi kukhona kulezi imibhalo sisayinwe ngumuntu wemfanelo futhi othola imali, kanye kungakhathaliseki ukuthi erasures, izilungiso, kanjalonjalo. Ngenxa yale njongo, kufanele siqhathanise ngokucophelela lowo imibiko cashier kanye imibhalo elihambisana nalesi sihloko sokuqala, kanye ukuhlola incwadi imali.

Ngokusho imibhalo normative, leli bhuku kwenziwe ikhophi eyodwa ziyakuhlushwa ahlukaniswe ndawonye futhi olunezinombolo, futhi uphawu uphawu ibhizinisi esisayinwe umholi wayo. Umcwaningimabhuku ubophekile ukuba sihlaziye indlela okufakiwe encwadini ukheshi zivumelana imibiko cashier futhi baqinisekisa imibhalo eyinhloko.

Ezimweni lapho ukuziphatha inkampani imibhalo accounting is esebenza nge-computer, incwadi imali kungabuye kwenziwe kwi-computer, kodwa Amakhasi alo kumele yanyatheliswa ngo 2 amakhophi. Kulokhu amakhophi okuqala ngezikhathi kudingekile staple ku incwajana, umbiko wamuva kumele iqhutshwe ukuze operation cashier. Kulokhu, kwamabhuku yemali imisebenzi kudinga isheke (auditor ngokuzimela noma ngosizo uchwepheshe), uma uhlelo lwekhompyutha ivikelwe ukufinyelela okungagunyaziwe kuso. Ngaphezu kwalokho, umcwaningi mabhuku kufanele ujwayelane kahle nendlela izimiso zohlelo.

Ihlola imali ukuthengiselana, mabhuku kwakuzodingeka ukuthola indlela ukuqedela, ngendlela okufika ngesikhathi futhi elungile oprihodyvat imali, kanye indlela yokwenza out ukusetshenziswa yayo, okungukuthi, ukuthola ukuthi ngabe udaba imali bodokotela kuthethelelwe. Audit yemali imisebenzi siphinde sihlinzekele nezinhlelo ezihlanganisa yokuqinisekisa ukuhambisana umkhawulo elisungulwe amacala inkokhelo yemali kubantu ngokomthetho.

Ekuphetheni, siphawula ukuthi siye sacabangela ezimbalwa kuphela izindawo kuhlaziywe imali zokukhokhelwa. Futhi mabhuku ngamunye, ngaphambi kokuqhubeka avivinye enjalo, kufanele iqhinga ethize wakhe nazo zonke izici inkampani ethile kanye ngokuqinile kuwo.