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8/13/2019 Financial Analysis and Reporting - Expectations From Internal Auditors, GLM, October 2013
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Njkhkfjhd Ubpmrtjkl hka khdysbs wjtc Ujs` Ehsba pprmhfcBxpbfthtjmks nrmi Jktbrkhd uajtmrs
Ar. _hrjtmsc EhsuMftmebr 51, 5?86
8/13/2019 Financial Analysis and Reporting - Expectations From Internal Auditors, GLM, October 2013
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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
8/13/2019 Financial Analysis and Reporting - Expectations From Internal Auditors, GLM, October 2013
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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=
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_htc tm tcb _jkkhfdb= Fchddbklbs, rjs`s hka sustbkhkfb
Dbt us rbvjsjt bhfc stbp hka rbhssbss tcb bibrljkl rmdb
8/13/2019 Financial Analysis and Reporting - Expectations From Internal Auditors, GLM, October 2013
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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
8/13/2019 Financial Analysis and Reporting - Expectations From Internal Auditors, GLM, October 2013
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*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
8/13/2019 Financial Analysis and Reporting - Expectations From Internal Auditors, GLM, October 2013
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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
8/13/2019 Financial Analysis and Reporting - Expectations From Internal Auditors, GLM, October 2013
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Qcb bvmdutjmk mn Ubpmrtjkl
8/13/2019 Financial Analysis and Reporting - Expectations From Internal Auditors, GLM, October 2013
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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
8/13/2019 Financial Analysis and Reporting - Expectations From Internal Auditors, GLM, October 2013
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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
8/13/2019 Financial Analysis and Reporting - Expectations From Internal Auditors, GLM, October 2013
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8/13/2019 Financial Analysis and Reporting - Expectations From Internal Auditors, GLM, October 2013
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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
8/13/2019 Financial Analysis and Reporting - Expectations From Internal Auditors, GLM, October 2013
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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=
8/13/2019 Financial Analysis and Reporting - Expectations From Internal Auditors, GLM, October 2013
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8/13/2019 Financial Analysis and Reporting - Expectations From Internal Auditors, GLM, October 2013
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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 -
8/13/2019 Financial Analysis and Reporting - Expectations From Internal Auditors, GLM, October 2013
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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
8/13/2019 Financial Analysis and Reporting - Expectations From Internal Auditors, GLM, October 2013
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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
8/13/2019 Financial Analysis and Reporting - Expectations From Internal Auditors, GLM, October 2013
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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=
8/13/2019 Financial Analysis and Reporting - Expectations From Internal Auditors, GLM, October 2013
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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
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Brmsjmk
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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
8/13/2019 Financial Analysis and Reporting - Expectations From Internal Auditors, GLM, October 2013
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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
8/13/2019 Financial Analysis and Reporting - Expectations From Internal Auditors, GLM, October 2013
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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
8/13/2019 Financial Analysis and Reporting - Expectations From Internal Auditors, GLM, October 2013
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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
8/13/2019 Financial Analysis and Reporting - Expectations From Internal Auditors, GLM, October 2013
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Bvmdvjkl Umdb mn Jktbrkhd Huajtmrs
Zmur Xubstjmks hka Mesbrvhtjmks
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chk` Zmu