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Kamoo ho Fihlellang Audit e Hloekileng ea Toropo: Tataiso ea Mohato ka Mohato SA

Dolobha Team 21 metsotso ho bala
Kamoo ho Fihlellang Audit e Hloekileng ea Toropo: Tataiso ea Mohato ka Mohato SA

Ka tsamaiso ea 2022-23 ea audit ea toropo, metoropo e 34 feela ea 257 e fihlile audit e hloekileng. Ke 16%. Tse ling di fumane maikutlo a nang le boemo, a kotsi, kapa dikhanolo, hangata le liphuputso tse ngata tš compliance le tshebetso. Ha u Moleli oa Toropo kapa CFO u botsa kamoo ho fihlellang audit e hloekileng toropong ea hau Afrika Borwa, ha u sendi. Sekheo pakeng tsa 16% le 84% ha se mahlohonolo; ke boitokiso, litsamaiso, le tsamaiso e tsamaellanang selemo sa lichelete sohle.

Tataiso ena e fana ka mokhoa o sebetsang, oa mohato ka mohato oa bokhoni ba audit ea toropo: audit e hloekileng e bolela eng ka ‘nete, se Auditor-General a se batlang, tsela ea lilemo tse 12 ea boitokiso, liphuputso tse tloaelehileng tsa Auditor-General le kamoo ho di thibela, maikarabelo a itšetlehileng maemong, le kamoo theknoloji e nepahetseng e tšehetsang sepheo. Eo u qalang ho tsoa audit e nang le boemo kapa u haha holimo litšireletso tse teng, tsela ho audit e hloekileng ea toropo e hlakile ha u e latela ka tsela e reroang. Bakeng sa diphetho tsa kakaretso tsa hajoale le context, bona diphetho tsa audit ea Auditor-General tsa toropo 2023-24.

”Audit e Hloekileng” e Bolela eng ka ‘nete?

Audit e hloekileng ke phetho e toropo e ‘ngoe le e ‘ngoe e lokelang ho e ikemetsa. Ka foromo, e bolela Auditor-General ea Afrika Borwa (AGSA) e hlahisitse maikutlo a se nang boemo lipalong tsa lichelete le phuputsong ea tshebetso ea hau, ka ha ho liphuputso tš compliance ka melao e bohlokoa le ha ho liphuputso tse bohlokoa litšireletsoing tsa ka hare (boetapele, taolo ea lichelete le tshebetso, kapa taolo).

Practising, sena se bolela:

  • Lipalo tsa lichelete: Auditor-General e khafetsoe hore lipalo tsa hau tsa selemo tsa lichelete (AFS) di fokolang phoso e bohlokoa mme di lokisitsoe ho latela moralo oa liphuputso o sebetsang (melao ea GRAP, mSCOA, ditlhoko tsa National Treasury).
  • Phuputso ea Selemo ea Tshebetso (APR): Tlhahisoleseling ea tshebetso e ripotoang e tšepahala mme e thusa; ha ho liphoso tse bohlokoa APR.
  • Tš compliance: Ha ho ho se tsamae ha bohlokoa ka melao le melao e bohlokoa AG e e lekang (ho kenyeletsa Municipal Finance Management Act, Municipal Systems Act, Motheo, le melao ea supply chain).
  • Litšireletso tsa ka hare: Ha ho bofokoli bo bohlokoa boetapelong, taolong ea lichelete le tshebetso, kapa taolong bo ka thibelang toropo ho lokisa liphuputso tse tšepahalang kapa ho boloka thepa.

Ha AG e lumella maikutlo (mohlala “ntle le” taba e itseng), e hlalosa ho se tsamae ha bohlokoa, kapa e ripota liphuputso tse bohlokoa litšireletsoing, audit ha e sa “hloekileng.” Ho utloisisa tlhaloso ena ke mohato oa pele: sepheo sa hau ke maikutlo a se nang boemo plus zero liphuputso tse bohlokoa lichelete, tshebetsong, tš compliance, le litšireletsoing. Bakeng sa lenaneo le reroang la litšekiso sehlopha sa lichelete sa hau se lokelang ho etsa, bona likhekele tsa rona tsa audit e hloekileng ea toropo bakeng sa 2026.

Libaka tse Tsepamisitsoeng tsa Auditor-General

AG ha e etse audit tsohle ka random. Ditaolo tsa toropo di reroang holimo libaka tse ‘nè tse mantlha. Ho tsamaisa boitokiso ba hau libakeng tsena ke motheo oa bokhoni ba audit.

1. Boleng ba Lipalo tsa Lichelete

AG e hlahloba na AFS di lokisitsoe ho latela moralo o laetsoeng mme di hlahisa pono ea ‘nete le e toka. Sena se kenyelletsa ho sebelisa hantwe mSCOA chart of accounts, ho beha ka nepo mali a fumanehang, tšenyo, thepa, le mabitso, tsebo e lekaneng lintlheng, le reconciliation ea AFS le litokomente tsa ka tlase le Section 71 liphuputso tsa khoeli tsa selemo. Phoso e bohlokoa — e tsoang phosong kapa litokomente tse sa felelle — e ka etsa maikutlo a nang le boemo kapa a kotsi.

2. Boleng ba Liphuputso tsa Selemo tsa Tshebetso

APR e lokela ho bontša tshebetso ea ‘nete khahlanong le Service Delivery and Budget Implementation Plan (SDBIP) e lumelloang le merero e meng. AG e sheba hore na lintlha tse ripotoang li nepahetse, li lekanyang, mme li tšehetsoe ke bopaki; hore liphetho le actuals di ngotsoe ka nepo; le hore APR e tsamaelana le tsamaiso ea taolo ea tshebetso. Bopaki bo fokolang kapa bo sa teng, lipalo tse fosahetseng, kapa kopano e fokolang pakeng tsa merero le liphuputso e isa liphuputsong mme e ka ama phetho ea audit mabapi le tlhahisoleseling ea tshebetso.

3. Tš Compliance ka Melao e Bohlokoa

AG e lekola tš compliance ka melao e nang le matla o otlolohileng lipalong tsa lichelete le tšebelisong. Municipal Finance Management Act (MFMA) le melao ea eona e lula center: ho beha ka nako le ho amohela budget, liphuputso tsa selemo (Section 71, Section 72), litšebelisano tsa year-end, le supply chain management. Ho se tsamae ditlhoko tsa MFMA compliance — mohlala liphuputso tsa Section 71 kapa Section 72 tse tekileng kapa tse sa felelle, kapa theko e sa latelang leano la SCM — hangata e ripotoa mme e ka ba bohlokoa.

4. Litšireletso tsa Ka hare: Boetapele, Taolo ea Lichelete le Tshebetso, le Taolo

AG e lekanya tikoloho ea taolo. Sena se kenyelletsa:

  • Boetapele: Tone holimo, boits’oaro, le boikarabelo; na taolo e rarotse liphuputso tsa selemo se fetileng.
  • Taolo ea lichelete le tshebetso: Tšebeliso ea budget, reconciliation tsa khoeli, taolo ea thepa, taolo ea mali a fumanehang le receivables, le boleng ba tokomente e tšehetsang.
  • Taolo: Tšebeliso ke audit committee le kopo; taolo ea kotsi; le na melao le litšebelisano e ngotsoe, e phatlaladitsoe, mme e sebelisoa.

Bofokoli bo bohlokoa libakeng tseo tse ngata bo ripotoa e le liphuputso mme bo ka thibela audit e hloekileng le ha lipalo tsa lichelete ka boona di nepahetse. Ho matlafatsa litšireletso tsa ka hare ke ka hona ha se khetho; ke kamoo u bolokang audit e hloekileng ka nako.

Tsela ea Lilemo tse 12 ea Boitokiso ba Audit e Hloekileng

Ho fihlella audit e hloekileng ha se potlako ea year-end. E hloka mokhoa o nang le taba selemo sa lichelete sohle. Tsela e latelang e fana ka timeline e hlakileng ho tloha tlahlobong ea motheo ho isa ho kopano le AG.

Likhoeli tse 1–3: Tlahlobo ea Motheo le Tshekatsheko ea Sekheo

Quarter ea pele ea selemo sa lichelete, beha moo u emeng khahlanong le libaka tsa AG.

  • Sheba phuputso ea selemo se fetileng ea taolo le phuputso ea AG. Ngola phuputso e ‘ngoe le e ‘ngoe le kgothaletso. Abela beng le matšoao a ho lokisa.
  • Etsa tshekatsheko ea sekheo. Bapisa litšebelisano le litsamaiso tsa hau tsa hajoale khahlanong le ditlhoko tsa MFMA le mSCOA. Hlalosa reconciliation e sieo, tokomente e fokolang, kapa libaka moo data ea Section 71 e sa amane le general ledger.
  • Hlahloba asset register ea hau. Li-register tsa thepa tse sa felelle kapa tse fosahetseng ke phuputso e khutlang tla ea AG. Netefatsa hore thepa eohle e bohlokoa e ngotsoe, e behiloe ka nepo, mme e bapisehe le AFS.
  • Map chart of accounts ea hau ho mSCOA. Netefatsa hore akhaonto e ‘ngoe le e ‘ngoe e arohaneng ka nepo (mohlala classification ea karolo) mme ha ho likhoutu tsa khale kapa tse sa tsamae tse sa ntse di sebelisoa.
  • Ngola maemo le maikarabelo. Hlakisa mang a ikarabellang qetello ea khoeli, reconciliation, ho roma Section 71, le ho lokisa AFS ea year-end. Sekheo mona hangata se bontšoa e le liphuputso tsa taolo.

Ka qetello ea khoeli ea 3, u lokela ho ba le rerano e ngotsoeng ea tshebetso le beng le lipheletso. E arolelane le audit committee le kopo hore tšebeliso e tsamae le sepheo sa audit e hloekileng.

Likhoeli tse 4–6: Ho Lokisa Litsamaiso le Litšebelisano

Sebelisa quarter ea bobeli ho lokisa libaka tse u ileng ua di hlalosa.

  • Kenya ntlafatso ea litšebelisano. Bakeng sa phuputso e ‘ngoe le e ‘ngoe ea selemo se fetileng le sekheo se seng le se seng tshekatshekong ea hau, kenya fetoho e hlakileng: litšebelisano tse nchafalitsoeng, tshekatsheko e eketsehileng, kapa lintlha tsa tsamaiso. Tsepama libakeng tse histori e neng e khahla AG: mali a fumanehang le receivables, theko le SCM, taolo ea thepa, le qetello ea khoeli.
  • Matlafatsa litaba tsa qetello ea khoeli. Netefatsa hore liphuputso tsa Section 71 di lokisoe ho tsoa data e tšoanang e fepang general ledger mme reconciliation (bank, bakoloto, baokoloti, thepa) e qetiloe mme e shebioe pele ho roma. Ho roma Section 71 ka morao kapa ka tsela e sa tsamaellanang ke phuputso ea tš compliance le sesupo sa boleng ba lipalo tsa lichelete.
  • Ntlafatsa tokomente. AG e itšetlehile bopaking. Netefatsa hore tumello, reconciliation, le dichedule tse tšehetsang di filoe ka tsela e reroang mme di khone ho nkoa kapele. Nahana sebopeho se le ‘ngoe sa “audit file” (ea elektroniki kapa hybrid) hore ho se na ntho e saletseng year-end.
  • Ruta basebetsi. Moo libaka e leng ka lebaka la bokhoni kapa tsebo, beha thuto mabapi le mSCOA, liphuputso tsa MFMA, le ditlhoko tsa taolo ea ka hare. Tataiso ea mSCOA chart of accounts le ditlhoko tsa MFMA compliance ke libaka tse nepahetseng tsa motsoalle bakeng sa sehlopha sa hau.

Ka qetello ea khoeli ea 6, karolo e ngata ea litiro tsa ho lokisa di lokela ho ba teng mme di sebetsa. Audit committee e lokela ho amohela lintlha tsoelo-pele hore e khone ho laela taolo.

Likhoeli tse 7–9: Boitokiso ba Pre-Audit le Tshekatsheko ea Ka hare

Quarter ea boraro ke bakeng sa ho lekola le ho matlafatsa litšebelisano tsa hau pele year-end.

  • Etsa tshekatsheko ea ka hare kapa e tsoang kantle. Etsa hore motho a ikemetseng basebelisi (mohlala internal audit kapa firm e kantle) a etse audit ea lesea sampoleng ea ditšebeliso, reconciliation, le tsebo. Sebelisa methodology ea AG moo e khonehang hore u fumane le ho lokisa mathata pele AG e etsa.
  • Etsa mosebetsi oa hae oa year-end. Bontša tsamaiso ea ho lokisa AFS: lintlha tsa draft, trial balance, bapisa li-account tsohle tse bohlokoa, netefatsa Section 71 year-to-date e amana le ledger. Rarolla diphapang life kapa life mme u ngole mokhoa.
  • Netefatsa tlhahisoleseling ea tshebetso. Netefatsa hore lintlha e ‘ngoe le e ‘ngoe APR e na le mohloli o hlalositsoeng, hore data e bokelloa ka tsela e tsamaellanang, le hore ho na le tšila e hlakileng ea audit ho tsoa tsamaisong ea mohloli ho isa palong e ripotoang. Rarolla lintlha life kapa life tse hlalosoang ha fokolang kapa tse sa tšehetsong.
  • Sheba asset register hape. Etsa netefatso ea ‘nete ea sampole e feteletseng mme u bapise le register. Nchafatsa classification le bophelo bo sebelisoang moo ho hlokahala hore note ea thepa ea year-end AFS e nepehe mme e felletseng.
  • Netefatsa tš compliance ea SCM. Sheba sampole ea ditšebeliso tsa theko bakeng sa tš compliance le leano la SCM le MFMA. Lokisa deviations life kapa life tsamaisong kapa tokomente pele di fetoha liphuputso tsa AG.

Ka qetello ea khoeli ea 9, u lokela ho ba le tšepo e phahameng hore tlhahisoleseling ea lichelete le tshebetso ea hau e felletseng, e nepahetseng, mme e tšehetsoa. Lintho life kapa life tse setseng tsa kotsi e phahameng di lokela ho ba le rerano e hlakileng ea ho fokotsa quarter ea qetello.

Likhoeli tse 10–12: Litšebelisano tsa Year-End le Kopano le AG

Quarter ea qetello ke mabapi le tsamaiso le tirisano le AG.

  • Tsomella schedule ea year-end ea hau. Amohela schedule e ikemetseng ea ho koala e nang le matšoao bakeng sa trial balance, AFS ea draft, tshekatsheko ea audit committee, le ho amohela kopo. Ho lahleheloa ke lipheletso tsa molao (mohlala ho beha AFS) ke phuputso ea tš compliance mme e senya tšepo.
  • Qetella reconciliation eohle le dichedule tse tšehetsang. Ha ho ntho e bulehileng e lokelang ho sala li-account tse bohlokoa. Fana ka AG audit file e reroang hantle hore mosebetsi oa tšimo o tsoele pele ka nepo.
  • Araba kapele dithoko tsa AG. Hlalosa motho a le mong a amehang (hangata CFO kapa audit liaison e ikemetseng) ho kopanya le sehlopha sa audit. Karabo e potlaka, e felletseng e fokotsa kotsi ea AG ho nahana hore tlhahisoleseling e sieo kapa hore litšireletso di fokolang.
  • Laola kopano ea ho tsoa. Netefatsa hore taolo le audit committee di utloisisa phuputso e ‘ngoe le e ‘ngoe le kgothaletso. Ikemela rerano ea tshebetso selemo se tlang hore mathata a tšoanang a se ke a khutla.

Audit e hloekileng ke sephetho sa lilemo tse 12 tsa taba e tsamaellanang, eseng potlako ea qetellong. Metoropo e e fihlellang hangata e sheba bokhoni ba audit e le ntho e emeng ea agenda bakeng sa taolo le audit committee selemo sohle.

Liphuputso tse 10 tse Phahameng tsa Auditor-General Metoropong (le Kamoo ho di Thibela)

Liphuputso tsa kakaretso tsa AG le liphuputso tsa toropo e ‘ngoe le e ‘ngoe di totobatsa ditaba tse khutlang tla. Ho rarolla libaka tsena tse 10 ho tla fokotsa kotsi ea liphuputso mme u tsamaisa ho audit e hloekileng.

1. Liphoo tse Bohlokoa Lipalong tsa Lichelete

Phuputso: AFS e kenyelletsa diphoso kapa tse sieo tse bohlokoa boemong ba lichelete kapa tshebetsong (mohlala ho beha ha phoso mali a fumanehang kapa tšenyo, litekanyo tse fosahetseng tsa thepa, kapa tsebo e sieo).

Ho thibela: Kenya litšebelisano tse thata tsa qetello ea khoeli le reconciliation. Netefatsa hore chart of accounts e tsamaea le mSCOA mme basebelisi bohle ba rutoa. Etsa tshekatsheko ea pre-audit ea AFS ea draft pele ho roma. Sebelisa tsamaiso ea lichelete e qobang likhoutu le likarolo tse sebetsang hore diphoso tsa classification di fumanehe kapele.

2. Litšebelisano tse sa Lokeng tsa Theko le Tšenyo e sa Lokeng

Phuputso: Theko e ne e sa tsamae le leano la SCM kapa MFMA; likontraka di ne di fuoa ntle le litšebelisano tse nepahetseng; kapa tšenyo e etsahalile e tlolang molao (tšenyo e sa lokeng).

Ho thibela: Ngola mme u qobe leano la hau la SCM. Netefatsa hore deviations tsohle di motivereng, di lumelloa, mme di ripotoa. Boloka register ea likontraka tsohle mme netefatsa hore tokomente ea requisition, quotation, le award e felletseng mme e filoe. Ruta SCM le bamoleli ba budget mabapi le tšenyo e sa lokeng le kamoo ho e qoba. Kenya ho aroha ha mosebetsi hore motho a le mong a se ke a kopa le ho lumella theko.

3. Li-register tsa Thepa tse sa Felelle kapa tse Fosahetseng

Phuputso: Asset register ha e bontše thepa eohle; thepa e behiloe ha phoso kapa e lekanyoa ha phoso; kapa register ha e bapise general ledger kapa teng ea ‘nete.

Ho thibela: Abela beng ba hlakileng asset register (hangata CFO kapa moleli oa thepa). Etsa netefatso ea ‘nete e nako le nako mme u bapise le register. Sebelisa melao ea GRAP-compliant ea tekanyo le bophelo bo sebelisoang mme u nchafatse register bakeng sa theko, ho tloa, le impairment. Kopanya taolo ea thepa le general ledger hore lintlha li ngoloe hang le ka tsela e tsamaellanang.

4. Liphoo tsa Mali a Fumanehang le Receivables

Phuputso: Mali a fumanehang ha a tsebioe nakoeng e nepahetseng kapa ka tekanyong e nepahetseng; bakoloto ba eketsitsoe kapa ba fokolitsoe; kapa ha ho bopaki bo lekaneng bakeng sa mali a fumanehang le dithuso tsa bad-debt.

Ho thibela: Bapisa mali a fumanehang le bakoloto tsamaisong ea billing le bokello khoeli le khoeli. Ngola motheo bakeng sa dithuso tsa bad-debt le impairment mme u di shebe ka mekhahlelo. Netefatsa hore melao ea tsebo ea mali a fumanehang e tsamae le GRAP mme mokhahlelo oohle oa mali a fumanehang (rate, ditjeo tsa tšebeletso, dithuso, le tse ling) di behiloe le di tšehetsoe ka nepo. Sebelisa litsamaiso tse bolokang kopano e hlakileng pakeng tsa billing, receipt ea chelete, le general ledger.

5. Ho se Tsamae ka mSCOA

Phuputso: Toropo ha e na e kenye ka botlalo Standard Chart of Accounts (mSCOA); li-account kapa likarolo di sebelisoa ha phoso; kapa data e romiloe ho National Treasury e sa tsamae le mSCOA.

Ho thibela: Amohela chart of accounts e tsamaellanang le mSCOA mme netefatsa hore ditšebeliso tsohle di ngotsoe ka likopano tse sebetsang tsa karolo (mohlala classification ea karolo bakeng sa projeke, fund, function, item). Tlosa kapa map likhoutu tsa khale. Netefatsa data pele ho roma ho Treasury. Ruta basebetsi ba lichelete le mali a fumanehang melaong ea karolo mme u etse litšekiso tsa nako le nako bakeng sa classification e sa sebetsang kapa e sa tsamaellanang.

6. Liphuputso tsa Section 71 le Section 72 tse Tekileng kapa tse sa Felelle

Phuputso: Liphuputso tsa Section 71 tsa khoeli di romiloe ka morao kapa di na le diphoso tse bohlokoa; liphuputso tsa Section 72 tsa selemo e bohareng ha di behiloe kapa di amoheloe ka nako; kapa lipalo tse ripotoang di sa bapise general ledger.

Ho thibela: Sheba Section 71 le Section 72 e le lipheletso tse sa negotiation. Haha qetello ea khoeli ea hau hore Section 71 e khone ho lokisoa ho tsoa data e tšoanang le AFS. Abela mong a le mong bakeng sa ho roma mme netefatsa hore CFO kapa Moleli oa Toropo a sheba pele ho roma. Sebelisa almanaka ea liphuputso mme u eketsa kotsi efe kapa efe ea ho roma ka morao kapele. Software e automateng Section 71 le Section 72 ho tsoa general ledger e fokotsa teko le diphoso tsa reconciliation.

7. Boetapele le Tšebeliso e Fokolang

Phuputso: Taolo e ne e sa arabe ka nepo liphuputsong tsa selemo se fetileng; ho ne ho se boikarabelo bo hlakileng bakeng sa liphuputso tsa lichelete le tshebetso; kapa tone holimo e ne e sa tšehetsa tš compliance le taolo.

Ho thibela: Moleli oa Toropo le CFO di lokela ho bona hlakile sepheo sa audit e hloekileng. Latela phuputso e ‘ngoe le e ‘ngoe ea selemo se fetileng ho koala mme u ripotele audit committee le kopo tsoelo-pele. Kenya moralo oa taolo o ikemetseng o nang le delegations e hlakileng le ho eketsa. Etsa likopano tsa taolo tse tloaelehileng tse tsepameng tabeng ea lichelete le tshebetso le bokhoni ba audit.

8. Litšireletso tsa Taolo ea Lichelete le Tshebetso tse sa Lekaneng

Phuputso: Reconciliation e ne e sieo kapa e sa shebioe; ho ne ho se tšebeliso e sebetsang ea budget; kapa tlhahisoleseling ea tshebetso e ne e sa netefatsoa pele e kenngoa APR.

Ho thibela: Ngola mme u qobe setsi se fokolang sa litšireletso tsa khoeli: reconciliation tsa bank le libaka tse bohlokoa tsa balance-sheet tse shebiloe ke motho e mong ntle le moebelisi; liphuputso tsa budget vs actual tse shebiloe ke bamoleli ba budget le CFO; le data ea tshebetso e netefatsoeng ke mosebetsi o ikarabellang pele e ripotoa. Sebelisa likhekele le saen-off hore AG e khone ho bona hore litšireletso di sebetsitse.

9. Boleng bo Fokolang kapa Tokomente e Tšehetsang e Sieo

Phuputso: AG e ke ke ea fumana bopaki bo lekaneng bo nepahetseng bakeng sa ditšebeliso, libaka, kapa tsebo; litokomente tse tšehetsang di ne di sieo kapa di sa tsamaellane.

Ho thibela: Boloka audit file e reroang. Libaka le tsebo e ‘ngoe le e ‘ngoe e bohlokoa e lokela ho tšehetsoa ke reconciliation kapa schedule e datiloe, e shebioe, mme e filoe. Netefatsa hore bopaki ba tumello le tumello bo teng bakeng sa theko, ho ngola mali a fumanehang, le libaka tse ling tse sentseng. Ruta basebetsi mabapi le hore tokomente e “lokelang audit” e shebahala jwang mme u etse litšekiso tsa bo-ina tsa nako le nako.

10. Taolo le Tshebetso ea Audit Committee

Phuputso: Audit committee e ne e sa fane ka tšebeliso e sebetsang; tlahlobo tsa kotsi di ne di sa nchafatsoa; kapa kopo e ne e sa laele taolo mabapi le liphuputso tsa lichelete le tshebetso.

Ho thibela: Netefatsa hore audit committee e na le bokhoni, boikemisetso, le tumello tse nepahetseng. Fana ka tlhahisoleseling e nang le nako, e nepahetseng le rerano e hlakileng ea tshebetso bakeng sa bokhoni ba audit. Beha li-register tsa kotsi le tsoelo-pele liphuputsong kopanong ea committee. Khothaletsa committee ho botsa lipotso tse thata mme ho latela ho fihla mathata a rarolloa. Kopo e lokela ho amohela liphuputso tsa audit committee mme e laele Moleli oa Toropo le CFO mabapi le ho kenya dikgothaletso.

Ka ho lebella libaka tsena tse 10, u rarolla tse ngata tse AG e li fumana metoropong. Kopanya sena le tsela ea lilemo tse 12 mme u na le tsela e sebetsang ho audit e hloekileng ea toropo.

Maikarabelo a itšetlehileng Maemong: Mang o Etsang Eng

Audit e hloekileng e hloka beng ba hlakileng. Maemo a latelang a bohlokoa.

Mosebetsi oa Moleli oa Toropo

Moleli oa Toropo ke mosebelisi oa liauounti. O ikarabella qetellong bakeng sa AFS, APR, le tš compliance ka MFMA. Practising, Moleli oa Toropo o lokela ho beha tšepiso ea audit e hloekileng, ho abela lisebelisoa ho e fihlella, le ho laela CFO le bamoleli ba line. O lokela ho kopana le audit committee le kopo mabapi le bokhoni ba audit le liphuputso tsa selemo se fetileng, mme a netefatse hore mokgahiswano ha o tumelle liphuputso tse tekileng, tokomente e sieo, kapa litšireletso tse fokolang. Ha AG e eketsa liphuputso, Moleli oa Toropo o lokela ho netefatsa hore taolo e araba ka rerano e tšepahalang ea tshebetso mme e kenngoa.

Mosebetsi oa CFO

CFO e etella pele ho lokisa AFS, liphuputso tsa Section 71 le Section 72, le likarolo tsa lichelete tsa APR. O ikarabella moralo le tsamaiso ea litšireletso tsa lichelete: qetello ea khoeli, reconciliation, taolo ea thepa, mali a fumanehang le receivables, le tš compliance ka mSCOA le MFMA. CFO o lokela ho ba mong kopanong le AG nako ea audit, ho kopanya audit file, mme a netefatse hore dithoko tsohle di araboe ka nepahalo le ka nako. O lokela ho boetse ho etella pele rerano ea lilemo tse 12 ea bokhoni ba audit mme a ripotele Moleli oa Toropo le audit committee tsoelo-pele. CFO e shebeng bokhoni ba audit e le tsamaiso e tsoelang, eseng lintho tsa year-end, ke e ‘ngoe ea lipolelo tse matla ka ho fetisisa tsa audit e hloekileng.

Mosebetsi oa Audit Committee

Audit committee e fana ka tšebeliso e ikemetseng. E lokela ho sheba AFS ea draft le APR pele di behoa kopo, ho hlahloba boleng ba litšireletso tsa ka hare le karabo liphuputsong tsa selemo se fetileng, mme e ikhafatse hore taolo e lokisitsoe audit ea AG. Committee e lokela ho kopana le AG ntle le taolo ha e lokela mme e netefatse hore merero ea tshebetso ea taolo e kenngoa. Audit committee e sebetsang e laela taolo boemong bo phahameng mme e tšehetsa Moleli oa Toropo le CFO ho theha setso sa tš compliance le taolo.

Mosebetsi oa Tšebeliso ea Kopo

Kopo e ikarabella ho amohela budget, AFS, le APR, le ho laela Moleli oa Toropo. Kopo e lokela ho amohela liphuputso tse hlakileng, tse nang le nako mabapi le bokhoni ba audit le liphuputsong tsa AG ha di fumaneha. Ka ho nka phetho ea audit ka serious le ho kopa ntlafatso ha diphetho di fokolang, kopo e matlafatsa molaetsa hore audit e hloekileng ke tšekelo ea mantlha. Kopo e lokela ho boetse ho netefatsa hore audit committee e hahiloe ka nepo mme e fuoe lisebelisoa hore tšebeliso e sebetsa.

Ha maemo ana a hlalosoa hantle le ho sebelisoa, toropo e maemong a ntlafetseng ho fihlella le ho boloka audit e hloekileng.

Kamoo Theknoloji e thusang Ditaolo tse Hloekileng

Litšebelisano tsa manual, spreadsheet, le litsamaiso tse arohaneng ke mohloli o moholo oa diphoso le bofokoli ba litšireletso bo isang liphuputsong tsa AG. Theknoloji e nepahetseng ha e nkeloe sebaka ke taolo e nepahetseng kapa batho ba nang le bokhoni, empa e ka etsa ditaolo tse hloekileng di fihlelleha ka ho kenya tš compliance le taolo litirong tsa letsatsi le letsatsi.

  • Tš compliance ea mSCOA e ikemetseng: Tsamaiso ea lichelete e qobang mSCOA chart of accounts le likopano tse sebetsang tsa karolo e thibela diphoso tse ngata tsa classification tse baka liphoso tse bohlokoa. Ha tšebeliso e ‘ngoe le e ‘ngoe e netefatsoe ha e kena, general ledger le liphuputso tsa Section 71 di tsamaelana mme di tsamaea ka moralo.

  • Li-dashboard tsa nako e ‘nete tsa budget vs actual: Ha bamoleli ba budget le CFO ba khona ho bona boemo ba budget vs actual selemo sohle, ho sebelisa ho feta le ho abela ha phoso di fumaneha kapele. Ponahalo ea nako e ‘nete e tšehetsa litšireletso tsa taolo ea lichelete tse AG e li hlahlobang mme e fokotsa kotsi ea lintho tsa year-end.

  • Litšila tsa audit tse felletseng: Litsamaiso tse ngolang mang o etseng eng, neng, le ho tsoa mohloli ofe di theha bopaki bo AG e bo hlokang. Tumello, lintlha, le ho fetola di lokela ho lateloa. Boemo boo ba tšila ea audit bo thata ho fihlella ka spreadsheet le pampiri.

  • Liphuputso tse ikemetseng (Section 71, Section 72, AFS): Ha Section 71 le Section 72 di hlahisoa ho tsoa general ledger e tšoanang e fepang AFS, diphoso tsa reconciliation le kotsi ea ho roma ka morao di oela. Liphuputso tse ikemetseng di boetse di lokolla basebetsi ba lichelete ho tsepama tshekatsheko le taolo ho e-na le ho ngola hape ka manual le reconciliation.

  • Li-dashboard tsa audit e hloekileng: Litsamaiso tsa toropo tse ling li fana ka pono ea “audit e hloekileng” kapa “bokhoni ba audit”: skrine e le ‘ngoe e bontšang boemo ba reconciliation, liphuputso tse bulehileng tsa selemo se fetileng, le lipheletso tse bohlokoa tsa tš compliance. Sena se fana CFO le Moleli oa Toropo setšoantšo se potlaka sa bokhoni mme se thusa ho beha tshebetso tseleng ea mantlha.

Dolobha e hahiloe bakeng sa metoropo ea Afrika Borwa e nang le mSCOA, MFMA, le bokhoni ba audit. E tšehetsa chart of accounts, tš compliance ea karolo, liphuputso tsa Section 71 le Section 72, le mefuta ea litšireletso le litšila tsa audit tse tšehetsang audit e hloekileng. Ha toropo ea hau e sa ntse e itšetlehile spreadsheet kapa litsamaiso tsa khale tse oelang mSCOA le lipheletso tsa liphuputso, ho lekola tsamaiso ea hajoale ea taolo ea lichelete tsa toropo ke mohato o latelang oa mantlha. Theknoloji ka eona e ke ke ea tiisa audit e hloekileng — empa ntle le eona, tsela e thata.

Lisebelisoa le Mehato e Latelang

Metoropo e 16% feela e fihlile audit e hloekileng ka 2022-23. Phapang pakeng tsa tsona le tse ling ha se boholo kapa budget; ke taba, boitokiso, le litsamaiso tse nepahetseng. Ka ho utloisisa audit e hloekileng e bolela eng, ho tsamaisa libaka tse tsepamisitsoeng tsa Auditor-General, ho latela tsela ea lilemo tse 12, ho thibela liphuputso tse 10 tse phahameng, le ho hlakisa maemo le theknoloji, toropo ea hau e ka ikopanya le 16% mme e hahe motheo bakeng sa ditaolo tse hloekileng tse tsoelang lilemong tse tlang. Ho bona kamoo Dolobha e thusang metoropo ho hlahisa liphuputso tse tsamaellanang le mSCOA le ho boloka litšireletso tse tšehetsang audit e hloekileng ea toropo, etela leqepheng la Dolobha.

E ngotsweng ke

Dolobha Team

Ikopanye le rona