Mfundo kafukufuku - maziko wochita zinthu kafukufuku

ntchito iliyonse mwachita bwino ndi bwino ngati zikugwirizana ndi mfundo zina, ntchito kwa nthawi yaitali mchikakamizo cha nawo ntchitoyo. kafukufuku ndi nazonso - Ndipotu, n'kovuta kuyerekeza dera la ntchito imene standardization akhoza zikufunika kwambiri. M'nkhani ino tikambirana chiyani auditing mfundo mitundu chomwe iwo ali ndi mmene tingagwiritsire ntchito.

Yowerengera mbiri yakale komanso molondola chachikulu ndi kafukufuku, amene n'zomveka ndithu, chifukwa kafukufuku wa - cheke cha khalidwe la mlandu kuti azindikire zolakwa mwangozi kapena mwadala. Ndiye ndikoyenera kukhulupirira kuti kafukufuku amatenga ena mwa zinthu khalidwe la nkhaniyi. Imodzi yofunika kwambiri mwa zizindikiro zimenezi ndi ntchito mfundo mlandu - zikalata zenizeni, amene ali ndi malamulo ndi malangizo pa mau okhudza kuwerengera ndalama. mfundo izi inakhazikitsidwa pambuyo Nkhondo Yachiwiri ya World, mu nthawi ya chitukuko mofulumira mabungwe lonse. Chitukuko ndi kufalitsa zikalata izi anachitira ndi bungwe la International Federation a zachuma. Kuyambira mfundo za maganizo, kufunika kulenga mfundo chifukwa chodabwitsa cha kudalirana - chuma m'mayiko osiyana mwamphamvu kwambiri kumumanga limodzi, kupanga limagwirira limodzi kwa chuma padziko lonse. Choncho, standardization a mlandu m'mayiko osiyanasiyana kwambiri adziwerenga ntchito ya zachuma ndi ofufuza chuma onse Makampani munthu ndi matupi awo supervisory, ndipo koposa zonse - mofulumira osauka transnational mabungwe. Ndi chiyambi cha ntchito kafukufuku chakhala m'pofunika kukhazikitsa zikalata monga mfundo auditing. Zikomo tilandiridwe achita kukhala njira logwirizana ndi kafukufuku, amene kachiwiri moyo mosavuta mwa amayesa, komanso ngati makasitomala awo.

M'pofunikanso kulabadira mfundo mmene wachinsinsi auditing. Monga ulamuliro, wotchuka kwambiri ndi gulu pamlingo wa phunziro limene anapanga kapena mfundo:

1) mayiko auditing mfundo - kuvomerezedwa ndi bungwe la International Federation ya zachuma ndi malamulo maziko onse a kafukufuku mu maiko onse amene ali mamembala a IFAC.

2) mfundo National wa kafukufuku - anatengedwa ndi mayiko aliyense, ndipo zonse maonekedwe ndi njira ya kafukufuku wa mogwirizana ndi makhalidwe a malamulo ndi mlandu. Ngati dziko ndi membala wa IFAC, mfundo zake dziko sangakhale chosiyana mayiko ndipo nthawi zambiri buku zonse miyezo ya padziko lonse.

3) In-nyumba auditing mfundo - ntchito mkati pakampaniyo, kupeza mfundo zake makampani ndi "makampani adzadziwire" mu khalidwe la chiphasochi. Ngati kampani amachitira m'dziko chimodzi chokha, mfundo zake mkati mwina likatsutsana ndi dziko, ndipo ngati olimba kafukufuku ndi transnational bungweli (monga oimira "Big Four» - Ernst & Young, Deloitte, KPMG ndi PricewaterhouseCoopers), kuti malamulo ake mkati ayenera kutsatira mfundo lonse .

mfundo Auditing ali ngati malangizo kafukufuku - iwo momveka utoto njira anachita pa mitundu yosiyanasiyana ya chiphasochi amapatsidwa zofunikira zamitundu nyemba ndi mfundo chovomerezeka cha zolakwa ofunika. Compliance ndi mfundo zipangitsa khalidwe kuphedwa kwa ntchito pa yotsimikiza odetsedwa chifukwa kumalo a ntchito, choncho - amalola onetsetsani kuti makasitomala musati kupereka amati Auditor chifukwa zawonongeka chifukwa cha chikhulupiriro zoipa kafukufuku wa.