financial analysis and reporting - expectations from internal auditors, glm, october 2013

8/13/2019 Financial Analysis and Reporting - Expectations From Internal Auditors, GLM, October 2013

1/29

Njkhkfjhd Ubpmrtjkl hka khdysbs wjtc Ujs` Ehsba pprmhfcBxpbfthtjmks nrmi Jktbrkhd uajtmrs

Ar. _hrjtmsc EhsuMftmebr 51, 5?86


2/29

Fchkljkl trbka hka ajibksjmks mn Njkhkfjhd Ubpmrtjkltmwhras sbdn fbrtjnjfhtjmk

Jktbrkhd Huajt\cht js sm jktbrkhd hemut jt=

Ubspmksjejdjtjbs mn JHs jk rjs` ehsba Njkhkfjhd Ubpmrtjkl

Jktbrkhd Huajtmrs @by _hrtkbr mn FBM hka FNM

Gmurkby mn hk jktbrkhd huajtmr nrmi h sfmrb whtfcbr tm hvhdub jktblrhtmr

Bvmdvjkl rmdb mn jktbrkhd huajtmrs

Ndmw mn Ajsfussjmk

Fmksjabrjkl emtc tcb bfmkmijf fdjihtb hka bvbr-bvmdvjkl rbludhtjmks,jktbrkhd huajt js kmw ht tcb nmrbnrmkt mn ihky fmiphkjbs

Bxfbrpt nrmi @_ILs Djtbrhturb mk Jktbrkhd Huajt


3/29

Jabhd - Imktcdy + ihky imrb mkb-mnns

Fmkfbptuhd, Jkstjtutjmkhd, Ubludhtmry, Dblhd

Vth`bcmdabrs, Lmvbrkhkfb Lrmup hka Ihkhlbibkt

Qrhkshftjmk ; Ibhsurb ; Ubfmlkjsb ; Ubfmra ; Ubpmrt

Hffmuktjkl hka Ubpmrtjkl jk Fchkljkl Bkvjrmkibkt

\cht js tcb nrbqubkfy=

Nmr wcmi jt js amkb=

\cht hrb tcb Nrhibwmr`s=

\cht am wb am=

_htc tm tcb _jkkhfdb= Fchddbklbs, rjs`s hka sustbkhkfb

Dbt us rbvjsjt bhfc stbp hka rbhssbss tcb bibrljkl rmdb


4/29

Ldmehd

Fmuktry

Bktjty

Ajvjsjmk

Hffmuktjkl hka Ubpmrtjkl jk Fchkljkl Bkvjrmkibkt .. 5

Vphk hka pbrspbftjvb mn Fmrpmrhtb

njkhkfjhd rbpmrtjkl

Vth`bcmdabrs Hkhdysts

Fhpjthd / Abet Ihr`bt Qrhkshftjmks

Iudtjpdb Ubludhtmrs

Ubdbvhkfb

Mrabr mn tcb ahy - Vpbba, Ubdjhejdjty, Ubdbvhkfb hka Fmipdbtbkbss


5/29

*Vmib mn sufc Jkthkljedb Nhftmrs hrb bxpdhjkba

jk njkhkfjhd sthtbibkts, eut ihky hrb kmt.

Jktbr-bxfchklbebtwbbk Qhkljedb Hssbts hka

Jkthkljedb Nhftmrs*jk hk bktbrprjsbs

Ihr`bt ^hdub

^hduhtjmk mn djstba JkajhkBktbrprjsbs hrb mk tcbjrwhy tm sjijdhr trhksnmrihtjmk


6/29

Qcb \mrda chs fchklba - Ubpmrtjkl iust tmm

Vmurfb\mrda Eusjkbss Fmukfjd nmr Vusthjkhedb Abvbdmpibkt - ^jsjmk 5?2? >

Qcb wmrda pmpudhtjmk js jkfrbhsjkldy urehkLdmehd pmpudhtjmk ey typb mn hrbh hka ey rbljmk78:2?-5?2?

Ldmehd bfmkmijf pmwbr js scjntjklQmp 8? bfmkmijbs ey LA_ jk 5?2?

Qcb ldmehd ijaadb fdhss js rhpjadybxphkajkl_mpudhtjmk jk dmw- hka ijaadb-jkfmibfmuktrjbs bhrkjkl $1,???-$8


7/29

Qcb bvmdutjmk mn Ubpmrtjkl


8/29

Jktblrhtba Ubpmrtjkl *Qcb Nuturb

3

*Amkt dbt mtcbrs abnjkb ymu ! Fmiiukjfhtb wcht ymu hrb tryjkl tm am

h. Vtrhtbljbs e. _brnmrihkfb f. _rmpbfts a. Lmvbrkhkfb hka

b. _rmpmsjtjmks nmr frbhtjkl hka prbsbrvjkl vhdubs jk scmrt, ibajui hka

dmkl tbri_hud Aruf`ihk, FBM mn Jktbrkhtjmk hd Jktblrhtba Ubpmrt jk l Fmuk fj d

JUFs njkhd arhnt nmr fmksudthtjmk tm eb puedjscba jk Hprjd 5?86 Bxpbftht jmks nrmi Hkhdysts wj d d jkfrbhsb ihkj nm da

Vmurfb7 Jktbrkhtjmkhd Ubpmrtjkl Fmukfjd

7 _wFs \mrda \htfc, Jssub 8, 5?86


9/29

Ibthimrpcmsjs jk Jkajhk Ubludhtmry hka Fmrpmrhtb Bkvjrmkibkt

Kbw Fmiphkjbs Hft

FNM hka FV absjlkhtba hs @I_sFNM tm sjlk Hkkuhd NVs

Ijkmrjty Vchrbcmdabrs ihy kmijkhtb Ajrbftmrs jk djstba fmiphkjbs

Fdhss Hftjmk Vujt pbrijttba tm eb njdba hlhjkst h fmiphky

_brjmajfhd rmthtjmk mn Huajtmrs

KNUH tm hdsm prbsfrjeb imkjtmr Huajtjkl Vthkahras

Ihky imrb ibhsurbs nmr strjft bknmrfbibkt mn lmvbrkhkfb

JHt js fmipudsmry nmr Djstba Fms. hka Fms. wjtc Dmhks & Abpmsjts ;

Us. 52 Fr. hka _hja up fhpjthd ; Us. 8? Fr.

Qhx Hffmuktjkl Vthkahra `kmf`jkl tcb ammr

LVQ hka LHHU hrb mk tcbjr havbkt why

Jka HV ihy kmt eb nhr ebcjka

Ujkl nbkfjkl mn thdbkts wjdd pmsb h prmedbi

JQ bkhedbibkt mn systbis - Hk jipbrhtjvb hka kmt hk mptjmk hky imrb

Nrbb dhkfb Hkhdysts fmktjkub tm rbihjk mut mn rbludhtmry fdutfc


10/29


11/29

Jktbrkhd Huajt\cht js sm Jktbrkhd Hemut jt=

Js Jktbrkhd Huajt ht hdd Jktbrkhdjk tcb udtjihtb hkhdysjs=

\cm hrb tcb dhrlbst ebkbnjfjhrjbs mn Jktbrkhd Huajt=

Ht wcht dbvbds JH Ubpmrts hrb rbvjbwba hka ey wcmi=

\cjfc bxtbrkhd hlbkfjbs rbdy upmk JH Ubpmrts hka mk wcmsbebchdn

Vthtutmry Huajtmrs

Hlbkfjbs tcht fmkaufts aub ajdjlbkfb

Njkhkfjhd Imabddjkl nmr vhduhtjmkFLR, Eusjkbss,Jiphjribkt Qbstjkl, btf.

Fmkvbrtjkl cjkasjlct jktm nmrbsjlct nmr Huajt Fmiijttbb

Hkkuhd pdhkkjkl hka eualbtjkl ehsba mk Ujs` Ubljstbr

\cm wjdd sullbst tcb kbba nmr _dhk - E

NU_ wjtc emttmi up hpprmhfcCmw tm arhw fminmrt nmrFbrtjnjfhtjmk mn Qrub & Nhjr ^jbw ey tcb FNM & FBM

Ajrbftjmkhd fchklb sbbis tm eb prmhftjvb vhdub haajtjmk hpprmhfc


12/29

Qcb phrhab mn eusjkbss sfhkahds hka btcjfhd dhpsbs tcht chs sbbiba

tm fmktjkub wjtcmut sjlkjnjfhkt dbt up chs dba tm fmktjkuba dbljsdhtjvbhka rbludhtmry ihkahtbs nmr jiprmvba lmvbrkhkfb prhftjfbs.

Fmkvbrtjkl cjkasjlct tm nmrbsjlct nmr Huajt Fmiijttbb

Ihky dbhabrs hka rbludhtmrs chvb rbfmlkjsba tcb kbba nmr jktbrkhdhuajt tm pdhy hk bxphkaba rmdb tcht eujdas mk jts cjstmrjf nmfus mk vhdub

prbsbrvhtjmk - h fmktrmd nmfus - ey jkfduajkl hftjvjtjbs rbdhtba tm vhdub

frbhtjmk - h pbrnmrihkfb nmfus.

Furtjs F. ^brsfcmmr, FJH, F_H, FNB, FIH

Bxfbrpt nrmi @_ILs amfuibkt mk Jktbrkhd Huajt

Qcjs abihkas h ajrbftjmkhd ibthimrpcmsjs nrmi trhajtjmkhd tm JkkvbktjvbQIfchklbs jk sfmpb hka prmfbss mn Jktbrkhd Huajt

Nmrbsjlct wjdd ijkjijsb vhdub abstruftjmk hka frbhtb vjsths nmr susthjkhedblrmwtc hka prmspbrjty

Qcb ejl qubstjmkHrb dbljsdhtjvb hka rbludhtmry ihkahtbs tcbnjkhd hkswbr hka tmmd tm ibbt tcb fchddbklbs jk tcb nmrwhra phtc=


13/29


14/29

Frjtjfhd Huajt _rmfbss nmr Njkfd. Ubpmrtjkl jk tcb RVHRV - VBF Djstjkl, Hppdjfhtjmk mn VMS 1?1 wjtc Qmp amwk rjs` hssbssibkt

Jssubrs hrb rbqujrba tm puedjsc jknmrihtjmk fmkfbrkjkl tcbsfmpb hka habquhfy mn tcb jktbrkhd strufturb hka prmfbaurbsnmr njkhkfjhd rbpmrtjkl

Huajtmrs httbst tm hka rbpmrt mk tcbjr hssbssibkt mnbnnbftjvbkbss mn tcb hemvb

(VHV -


15/29

Frjtjfhd Huajt _rmfbss nmr Njkfd. Ubpmrtjkl jk tcb R@

R@ Djstjkl HutcmrjtjbsNjkhkfjhd Ubpmrtjkl _rhftjfbs

Vthtutmry Huajtmrs tm rbvjbw hka prmvjab fminmrt tm Emhra ebnmrb JQN Ibbtjkl mkBxtbkt, Xuhdjty, Vpbba, Bnnbftjvbkbss hka Qmp Amwk Ujs` Mrjbktba Hpprmhfc nmr

Bktbrprjsb Ujs` Ihkhlbibkt Nrhibwmr` (BUI)

Nukftjmkjkl mn Huajt Fmiijttbb

Jktbrkhd huajt jkfduajkl sfmpb hka hpprmhfc

FNMs mvbrsjlct

Mpbrhtjmks rbpmrtjkl jkfduajkl prmfurbibkt hka tbkabrjkl Hris dbkltcehsjs mn fmkauftjkl jktbr Lrmup Fm. trhkshftjmks

^mdhtjdjty ihkhlbibktJktbrbst, Furrbkfy Bxfchklb , Fmiimajty, _mdjfy

JQ Lbkbrhd Fmktrmd (JQLF) hka Jknmrihtjmk Vhnbty

Nmrihd amfuibkthtjmk hka rbvjbw mn VM_s

Ajrbftmrs Ubspmksjejdjtjbs Vthtbibkt tm jkfduab hnnjrihtjvb sthtbibkts mk

Qrub hka nhjr vjbw mn hssbts, djhejdjtjbs, njkhkfjhd pmsjtjmk hka prmnjt

IA&H jkfduabs nhjr rbvjbw mn abvbdmpibkts hka pbrnmrihkfb

Absfrjptjmk mn prjkfjphd rjs`s hka ukfbrthjktjbs

Jn ymu amkt `kmw wcht ymu amkt `kmw, tcbk ymu amkt `kmw cmw tm njx jt82


16/29

Ajrbftmrs Ubpmrt nmr Djstba Fms. hka Huajtmrs Ubpmrt nmr hdd tm

fmiibkt mk wcbtcbr (Hs pbr Fmiphkjbs Hft, 5?86)

Habquhtb JNFs systbis chvb ebbk jkstjtutjmkhdjsba

Mpbrhtjkl bnnbftjvbkbss mn sufc JNFs hrb rbdjhedb

JNFs ibhks pmdjfjbs hka prmfbaurbs hamptba nmr bksurjklMrabrdy hka bnnjfjbkt fmkauft mn eusjkbss, jkfduajkl

hacbrbkfb tm fmiphkys pmdjfjbs

Vhnbluhrajkl mn hssbts_rbvbktjmk hka abtbftjmk mn nrhuas hka brrmrs

Hffurhfy hka fmipdbtbkbss mn tcb hffmuktjkl rbfmras

Qjibdy prbphrhtjmk mn rbdjhedb njkhkfjhd jknmrihtjmkKmtb

8. Qcb prmvjsjmk fmvbrs hdd JNFs, jkfduajkl nmr mpbrhtjmkhd hrbhs ,ukdj`bVMS wcjfc djijts tcb sfmpb tm jktbrkhd fmktrmds mvbr njkhkfjhd rbpmrtjkl

5. Qcjs fmvbrs hk bvhduhtjmk mn bnnjfjbkfy mn mpbrhtjmks. Qcb prmvjsjmk

chs bxphka tcb sfmpb mn huajt

Ihkahtmry Ubpmrtjkl mk Jktbrkhd Njkhkfjhd Fmktrmds (JNFsVbf. 863)

Mur rbdhjshtjmks mn tmimrrmw hrb djijtba ey qubstjmks mn tmahy


17/29

Cmw nuturb js uknmdajkl jtsbdn=\cht hrb tcb frjtjfhd fchddbklbs nmr susthjkhedb mpbrhtjmks hka lrmwtc=

Nuturb js scrmuaba wjtc ukfbrthjktjbs

Jktbrkhd HuajtmrJs cb mkb mn tcb @by _hrtkbrs nmr FBM hka FNM=


18/29

83

Fmrpmrhtb Ujs` _rmnjdbQcb Umdb mn JHs jk Ujs` Bxpmsurb Ubvjbw

Bxtbrkhd Ujs`sUbnmris, Ihr`bt, Qbfckmdmly,

Fmipbtjtmr, Khturhd, Dblhd, Ubludhtmry, _mdjtjfhd

Jihlb

Brmsjmk

NjkhkfjhdFurrbkfy Bxfchklb

Djqujajty

Frbajt

Ajrbft hka Jkajrbft QhxbsBxtbrkhd Ubpmrtjkl LHH_ Fmkvbrsjmk

_dhkkjkl

Nrhua

Fmst mn

Fhpjthd Jknm.

Ubdjh-

ejdjty

Mpbrhtjmkhd &

BkvjrmkibkthdFustmibrVuffbss Lmhd Fmklrubkfb

Cbhdtc

&

VhnbtyCuihk

Ubsmurfb

Jihlb

BrmsjmkErhka

Brmsjmk

_rmauft / Vbrvjfb

Nhjdurb _mddutjmk

U&A

Vtrhtbljf

Dbhabrscjp, _rmauft _rmnjdb, _rmauft

Djnb Fyfdb, Eusjkbss _mrtnmdjm, Eusjkbss

Imabd, Fmiiukjfhtjmk, Mrlhk.

Vtrufturb, Eusjkbss HddjhkfbsVbfrbfy

Fmipdjhkfb

Ihp bvbry Fhsc Lbkbrhtjmk Rkjt vs. Ujs`s hka Ijtjlhtjmk Hftjmks


19/29

Fmrpmrhtb Ujs` _rmnjdbQcb Umdb mn JHs jk Ujs` Bxpmsurb Ubvjbw 5

Jktbrkhd Huajt QbhiQcb Frjtjfhd _hrtkbr jk Eusjkbss Ujs`sIhkhlbibkt

^hdub jk Ujs` - Jabktjnjfhtjmk, Ibhsurbibkt hka _rjmrjtjshtjmk_rbphrhtjmk hka upahtjkl Ujs` Ubljstbr

Ihppjkl mn Ujs` Ubljstbr wjtc FLRs

Ubvjbw Hkkuhd Eus. _dhk hka Eualbt w. r. t. Ujs` Ubljstbr

Hssbss bnnbftjvbkbss mn jkjtjhtba hftjmks nmr rjs` ijtjlhtjmk

Huajt mn JQ Lbkbrhd Fmktrmd (JQLF), Jknmrihtjmk Vbfurjty (JVV)hka Eus. Fmktjkujty _rmfbss Ihkhlbibkt (EF_I)

_rmhftjvb NU_ IhkhlbibktJHs, tcb Nrjbkas hka Lujabs

Hktjfjphtb hka rhjsb hdbrt - _rb trhkshftjmk rbvjbw

Vtrbss tbstjkl mn systbis hka prmfbssbsUbvjbw mn Xtrdy. NVs hka Hkkuhd Ubpmrts

Cbdp jk rbsmdvjkl frjtjfhd huajt jssubs nmr VH hka ijkjijsbfmktbkts mn Ihkhlbibkt Ubprbsbkthtjmk Dbttbr (IUD)

Qh`b rbspmksjejdjty jk sbdn-fbrtjnjfhtjmk


20/29

Vusthjkhejdjty Ihkhlbibkt & Jktbrkhd Huajt

Qcb prmfbss mn Abvbdmpibkttcht ibbts tcb kbbas mn tcb prbsbkt

wjtcmut fmiprmijsjkl tcb hejdjty mn nuturb lbkbrhtjmks tm ibbttcbjr mwk kbbas.js Vusthjkhedb Abvbdmpibkt\mrda Fmiijssjmk mk Bkvjrmkibkt hka Abvbdmpibkt

(Qcb Erukatdhka Fmiijssjmk), 8:3

FNM Vtuay Jkajh _mjkt mn

^jbw

Nmur Njkhkfb prmnjdbs ebfmib hpphrbkt wcbk rbspmkabkts hrb

sblibktba ey bnnjfjbkfy hka eusjkbss jksjlct

Njkhkfb _rmnjdbs

Vmurfb7 JEI Jkstjtutb nmr Eusjkbss ^hdub, Qcb Ldmehd FNM Vtuay 5?8?

Njkhkfb

Bnnjfjbkfy

Eusjkbss Jksjlct

Dmw Cjlc

Dmw

Cjlc


27/29

Vmurfb7 Qcb fchkljkl rmdb mn tcb njkhkfjhd fmktrmddbr, Brkst & Zmukl, 5??3

Qcb furrbkt bkvjrmkibkt chs cha h dhrlb jiphft mk tcb rmdb mn tcb

FNM, wcjfc chs jk turk fchklba tcb rmdb mn tcb Njkhkfjhd Fmktrmddbr

hka tcb Jktbrkhd Huajtmr


28/29

Bvmdvjkl Umdb mn Jktbrkhd Huajtmrs

Zmur Xubstjmks hka Mesbrvhtjmks


29/29

chk` Zmu

financial analysis and reporting - expectations from internal auditors, glm, october 2013

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