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Indlela Yokufumana I-Audit yomasipala Ehlambulukileyo: Ikhokelo ngamanyathelo lama-SA

Dolobha Team 13 imizuzu ukufunda
Indlela Yokufumana I-Audit yomasipala Ehlambulukileyo: Ikhokelo ngamanyathelo lama-SA

Kumjikelo we-audit yomasipala we-2022-23, kuphela ama-34 kuma-257 amasipala afumene i-clean audit. Loo nto yi-16%. Abanye bafumene iimvumo ezigunyazisiweyo, eziphoxayo, okanye ukuzikhulula, ngokuvamile neemibono ezininzi ngokuthobela nokusebenza. Ukuba ungumphathi woMasipala okanye u-CFO ubuza indlela yokufumana i-clean audit kumasipala wakho eMzantsi Afrika, awukho wedwa. Umahluko phakathi kwe-16% ne-84% akuyonto yethamsanqa; kukulungiselela, iinkqubo, nokuqhuba ngokungaguquki kulo lonke unyaka wezezimali.

Eli khokelo linika indlela enokusebenza, ngamanyathelo, yokulungiselela i-audit yomasipala: kuthetha ntoni i-clean audit ngokwenene, oko uMphicothi-zincwadi Jikelele abheka kuko, iroadmap yokulungiselela eyi-12 yenyanga, imibono eziqhelekileyo ze-uMphicothi-zincwadi Jikelele nendlela yokuzivikela, imithwalo esekwe kwindima, nendlela iteknoloji efanelekileyo ixhasa ngayo injongo. Nokuba uqala kwi-audit egunyazisiweyo okanye wakha phezu kwezilawuli ezikhoyo, indlela eya kwi-clean audit yomasipala icacile ukuba uyilandela ngokulandelelanayo. Ukuze ubone iziphumo eziqokelelweyo zamva noko nengqondo, bona iziphumo ze-audit yomasipala ze-uMphicothi-zincwadi Jikelele 2023-24.

Kuthetha Ntoni “I-Clean Audit” Ngokwenene?

I-clean audit yisiphumo umasipala ngamnye kufuneka ajongise kuso. Ngokwesiko, kuthetha ukuba uMphicothi-zincwadi Jikelele waseMzantsi Afrika (AGSA) ukhuphile imvumo ye-audit engagunyaziswanga kuzibalo zakho zezimali nengxelo yakho yokusebenza, ngaphandle kwemibono ngokuthobela umthetho obalulekileyo nangaphandle kwemibono ebalulekileyo kwezilawuli zangaphakathi (ubunkokheli, ukuphatha kwezezimali nokusebenza, okanye ulawulo).

Eqheleni, kuthetha:

  • Izibalo zezezimali (AFS): uMphicothi-zincwadi uyanelisekile ukuba izibalo zakho zezezimali zonyaka (AFS) zikhululekile ekutheni zibe neempazamo eziyimpilo nokuba zilungiselelwe ngokulandela uhlaka olusebenzisekayo lokuxela (ii-GRAP standards, mSCOA, imfuneko zeNational Treasury).
  • Ingxelo yoNyaka yoKusebenza (APR): Ulwazi lwakho oluxeliweyo ngokusebenza luthembekile nolusebenzayo; akukho mpazamo ebalulekileyo kwi-APR.
  • Ukuthobela: Akukho kungathobeli okubalulekileyo kwimithetho neemigaqo ebalulekileyo uMphicothi-zincwadi Jikelele uyivavanya (kuquka uMthetho woLawulo lweZezezimali zoMasipala, uMthetho weeNkqubo zoMasipala, uMgaqo-siseko, neemigaqo yolawulo lwethotho lokuthengisa).
  • Izilawuli zangaphakathi: Akukho buthathaka obalulekileyo kubunkokheli, ukuphatha kwezezimali nokusebenza, okanye ulawulo obunokuthintela umasipala ukulungiselela iingxelo ezethembekileyo okanye ukukhusela impahla.

Xa uMphicothi-zincwadi Jikelele egunyazisa imvumo (umz. “ngaphandle kokuba” kwingxaki ethile), echaza ukungathobeli okubalulekileyo, okanye exela imibono ebalulekileyo kwezilawuli, i-audit ayisengi “ehlambulukileyo.” Ukuqonda le ncazelo linyathelo lokuqala: injongo yakho yimvumo ezingagunyaziswanga kunye neemibono ezi-zero eziyimpilo kwezezimali, ukusebenza, ukuthobela, neezilawuli. Ukuze ubone uluhlu olucwangcisiweyo lwemikhangelo iqela lakho lezezimali kufuneka liqhube, bona ikhisiti ye-clean audit yomasipala ka-2026.

Iindawo Ezigxilisiweyo zoMphicothi-zincwadi Jikelele

uMphicothi-zincwadi Jikelele akavavanyi yonke into ngokungahlelekanga. Ii-audit zoMasipala zicwangciswe ngeendawo ezine ezigxilisiweyo. Ukulungisa ulungiselelo lwakho kwezi ndawo sisiseko sokulungiselela i-audit.

1. Umgangatho weZibalo zeZezezimali

uMphicothi-zincwadi Jikelele uhlola ukuba i-AFS ilungiselelwe ngokulandela uhlaka olumiselweyo nokuba inika umbono wenyani nowalungileyo. Oku kuquka ukusebenzisa ngokuchanekileyo ichati ye-akhawunti ye-mSCOA, ukwahlula ngokufanelekileyo kwemali evelayo, izindleko, impahla, neenkxaso, ukudalulwa okwaneleyo kumanoti, nokulungisanisa i-AFS neerekhodi ezingezantsi naseengxelweni zonyaka zenyanga ze-Section 71. Naluphi na uphawu olungachanekanga oluyimpilo — nokuba luvela empazamweni okanye kumarekhodi angaphelelanga — lunokubangela imvumo egunyazisiweyo okanye ephoxayo.

2. Umgangatho weeNgxelo zoNyaka zoKusebenza

I-APR kufuneka ibonise ukusebenza kwenyani ngokuchasene necebo eliqwalaselweyo loKuzisa iinkonzo noPhuculo lweBajethi (SDBIP) nezinye iicebo. uMphicothi-zincwadi Jikelele ukhangela ukuba amanani axeliweyo asebenza, anokulinganiswa, naxhaswa bubungqina; ukuba iinjongo nezenza zichazwe ngokuchanekileyo; nokuba i-APR ihambelana neenkqubo zolawulo lokusebenza ezingezantsi. Ubungqina obuthe tye okanye obusileleyo, amanani angachanekanga, okanye ukudibanisa okubi phakathi kocwangciso nokuxela kukhokelela kwimibono kwaye kunokuchasa isiphumo se-audit kulwazi lokusebenza.

3. Ukuthobela uMthetho oBalulekileyo

uMphicothi-zincwadi Jikelele uhlola ukuthobela umthetho onomthelela othe ngqo kuzibalo zezezimali nokuzisa iinkonzo. uMthetho woLawulo lweZezezimali zoMasipala (MFMA) neemigaqo zawo zisebudeni: ukubekwa ngexesha nokuamkelwa kwebjethi, ukuxela konyaka (Section 71, Section 72), iinkqubo zokuphela konyaka, nolawulo lwethotho lokuthengisa. Ukungathobeli imfuneko zokuthobela i-MFMA — umz. iingxelo ze-Section 71 okanye ze-Section 72 zilaterha okanye ezingaphelelanga, okanye ukuthenga okungalandeli inqubo ye-SCM — kuxelwa qho kwaye kunokuba yimpilo.

4. Izilawuli zangaphakathi: uBunkokheli, ukuPhatha kweZezezimali nokuSebenza, noLawulo

uMphicothi-zincwadi Jikelele uhlola indawo yezilawuli. Oku kuquka:

  • UBunkokheli: Isimo esiphezulu, iimfundo zokuziphatha, nokuziphendulela; ukuba ulawulo lusabela kangakanani kwimibono yonyaka odlulileyo.
  • Ukuphatha kwezezimali nokusebenza: Ukuqaphela ibjethi, ukulungisanisa kwenyanga, ukuphatha impahla, ukuphatha imali evelayo neyokufunwa, nomgangatho woxwebhu oluxhasayo.
  • ULawulo: Ukuqaphela yikomiti ye-audit nekhanseli; ukuphatha ubungozi; nokuba iinkqubo neenkqubo zibhalwe, zidlulisiwe, zize zisetyenziswe.

Ubuthathaka obuyimpilo kuzo naziphi na zezi ndawo buxelwa njengemibono kwaye bunokuthintela i-audit ehlambulukileyo naxa izibalo zezezimali ngokwazo zichanekile. Ukuqinisa izilawuli zangaphakathi akuyonto ekhethwayo; yindlela ogcina ngayo i-audit ehlambulukileyo ngokuhamba kwexesha.

Iroadmap yoNyaka oyi-12 yoLungiselelo lwe-Clean Audit

Ukufumana i-audit ehlambulukileyo akuyiyo imbaleki yokuphela konyaka. Kudinga indlela enesidima kulo lonke unyaka wezezimali. Iroadmap elandelayo ikunika umgca wexesha ocacileyo ukusuka kwivavanyo yesiseko ukuya ekubambisaneni noMphicothi-zincwadi Jikelele.

Iinyanga 1–3: Ivavanyo yesiSeko noHlalutyo lweGap

Kwikota yokuqala yonyaka wezezimali, misa apho umi khona ngokuchasene neendawo ezigxilisiweyo zoMphicothi-zincwadi Jikelele.

  • Hlaziya ingxelo yolawulo lonyaka odlulileyo nengxelo yoMphicothi-zincwadi Jikelele. Bhala phantsi yonke imibono neziphakamiso. Yabela abanini neemini zokujongwa zokulungisa.
  • Yenza uhlalutyo lwegap. Thelekisa iinkqubo neenkqubo zakho zangoku ngokuchasene neemfuneko ze-MFMA ne-mSCOA. Chaza ukulungisanisa okusileleyo, uxwebhu obuthe tye, okanye iindawo apho idatha ye-Section 71 ingahambelani ne-general ledger.
  • Hlola irejista yempahla yakho. Iirejista zempahla ezingaphelelanga okanye ezingachanekanga ziymibono eqhubekayo yoMphicothi-zincwadi Jikelele. Qinisekisa ukuba yonke impahla ebalulekileyo irekhodiwe, ihlelwe ngokuchanekileyo, kwaye ilungisaniswe ne-AFS.
  • Dwelisa ichati yakho ye-akhawunti ku-mSCOA. Qinisekisa ukuba yonke i-akhawunti ihlulwe ngokuchanekileyo (umz. uhlalutyo lwesegment) nokuba akukho makhodi asele okanye angathobeli asasetyenziswa.
  • Bhala iindima neemfanelo. Cacisa ngubani oxhomekekileyo ekuvaleni kwenyanga, ekulungisaniseni, ekuthumeleni i-Section 71, nasekulungiseleleni i-AFS yokuphela konyaka. Iigap apha zivame ukubonakala njengemibono yezilawuli.

Ekupheleni kwenyanga 3, kufuneka ube necebo lokusebenza elibhaliweyo elinabanini neemini zokuphela. Yabelana nalo nekomiti ye-audit nekhanseli ukuze ukuqaphela kuhambelane nenjongo ye-clean audit.

Iinyanga 4–6: Ukulungisa iiNkqubo neeNkqubo

Sebenzisa ikota yesibini ukulungisa amagap owachongileyo.

  • Yenza iziphuculo zeenkqubo. Kwimibono ngamnye yonyaka odlulileyo negap ngamnye kuhlalutyo lwakho, yenza utshintsho olucacileyo: iinkqubo eziqalelekileyo, uhlolo olungaphezulu, okanye uhlaziyo lwenkqubo. Gxila kwiindawo ebezisoloko zitsala uninzi lwabo uMphicothi-zincwadi Jikelele: imali evelayo neyokufunwa, ukuthenga ne-SCM, ukuphatha impahla, nokuvala kwenyanga.
  • Qinisa iindlela zokuzithoba zokuphela kwenyanga. Qinisekisa ukuba iingxelo ze-Section 71 zilungiselelwe kusuka kwidatha yomthombo inye ne-general ledger nokuba ukulungisanisa (ibhanki, abanini-mali, abanikeli-mali, impahla) kuqedwa kwaye kuhlolwe phambi kokuthumela. Ukuxela i-Section 71 ilaterha okanye ngokungahambelani kokubini kuyimibono yokuthobela nophawu olubomvu lomgangatho wezibalo zezezimali.
  • Phucula uxwebhu. uMphicothi-zincwadi Jikelele uthembele kubungqina. Qinisekisa ukuba ukuvumelwa, ukulungisanisa, neehedyuli ezixhasayo zifakwe ngendlela ehlelekileyo kwaye zinokufunyanwa ngokukhawuleza. Cinga ngohlobo olunye “lwefayile ye-audit” (kwe-elektroniki okanye i-hybrid) ukuze kungabikho nto isileleyo ekupheleni konyaka.
  • Qeqesha abasebenzi. Apho amagap ebangelwa zobuchule okanye ukuqonda, cwangcisa uqeqesho ku-mSCOA, ukuxela kwe-MFMA, neemfuneko zezilawuli zangaphakathi. Ikhokelo lechati ye-akhawunti ye-mSCOA ne imfuneko zokuthobela i-MFMA ziindawo zokujonga ezilungileyo eqeleni lakho.

Ekupheleni kwenyanga 6, uninzi lwezenzo zokulungisa kufuneka zibe zisebenzayo. Ikomiti ye-audit kufuneka ifumane uhlaziyo ngokuqhubekayo ukuze ikwazi ukubamba ulawulo ngokuziphendulela.

Iinyanga 7–9: uLungiselelo lwe-Pre-Audit neeHlolo zangaphakathi

Ikota yesithathu yokuvavanya nokuqinisa iinkqubo zakho phambi kokuphela konyaka.

  • Qhuba iihlolo zangaphakathi okanye zingaphandle ze-pre-audit. Yiba nomntu ozimeleyo kwabalungiseleli (umz. i-audit yangaphakathi okanye inkampani yangaphandle) enze i-audit yokuzilinga kwisampula yeentengiso, ukulungisanisa, nokudalulwa. Sebenzisa indlela yoMphicothi-zincwadi Jikelele apho kunokwenzeka ukuze ufumane uze ulungise iingxaki phambi kokuba uMphicothi-zincwadi Jikelele enze.
  • Gqiba ukusebenza kwesiqhelo seenkqubo zokuphela konyaka. Linganisa inkqubo yokulungiselela i-AFS: isicwangciso samanoti, qhuba ii-trial balance, lungisanisa zonke i-akhawunti eziyimpilo, uze uqinisekise ukuba i-Section 71 yonyaka ukuya kule mini ihambelana ne-ledger. Sombulula naziphi na iingxabano uze ubhale indlela.
  • Qinisekisa ulwazi lokusebenza. Qinisekisa ukuba wonke umbonisi kwi-APR unomthombo ochaziweyo, ukuba idatha iqokelelwa ngokungaguquki, nokuba kukho umkhondo ocacileyo we-audit ukusuka kwinkqubo yomthombo ukuya kumanani oxeliweyo. Lungisa nawuphi na umbonisi ochazwe kabi okanye ongaxhaswanga.
  • Buyela kurejista yempahla. Yenza isampula yokuqinisekisa ngokwasemzimbeni uze ulungisanise nerejista. Hlaziya ukwahlulwa nempilo esebenzisekayo apho kuyimfuneko ukuze inoti yempahla ye-AFS yokuphela konyaka ichaneke kwaye iphelele.
  • Qinisekisa ukuthobela i-SCM. Hlaziya isampula yeentengiso zokuthenga ngokuthobela inqubo ye-SCM ne-MFMA. Lungisa naziphi na ukuthabatheka kwinkqubo okanye kuxwebhu phambi kokuba zibe yimibono yoMphicothi-zincwadi Jikelele.

Ekupheleni kwenyanga 9, kufuneka ube noku-themba okuphezulu ukuba ulwazi lwakho lwezezimali nolusebenza luphelele, luchanekile, noluxhaswa. Naziphi na izinto ezinobungozi obuphezulu eziseleyo zifuneka zibe necebo locacileyo lokunciphisa kwikota yokugqibela.

Iinyanga 10–12: Iinkqubo zokuPhela koNyaka noBambisano noMphicothi-zincwadi Jikelele

Ikota yokugqibela malunga nokuqhuba nokubambisana noMphicothi-zincwadi Jikelele.

  • Zilamle itheyibhile yakho yokuphela konyaka. Amkele ishedyuli esemthethweni sokuvala neemini ze-trial balance, i-AFS yesicwangciso, uhlolo lwekomiti ye-audit, nokuamkelwa yikhanseli. Ukusilela imimiselo yomthetho (umz. ukubekwa kwe-AFS) kuyimibono yokuthobela kwaye konakalisa ukuthembeka.
  • Gqiba zonke ukulungisanisa neehedyuli ezixhasayo. Akukho nto ivulekileyo kufuneka isale kwi-akhawunti eziyimpilo. Nikela uMphicothi-zincwadi Jikelele ngefayile ye-audit ehlelekileyo ukuze umsebenzi wasendle uqhube ngokufanelekileyo.
  • Phendula ngokukhawuleza izicelo zoMphicothi-zincwadi Jikelele. Misela indawo enye yokunxibelelana (ngokuvamile u-CFO okanye umdibanisi we-audit ozinikeleyo) ukudibanisa neqela le-audit. Iimpendulo ezikhawulezayo nezipheleleyo zinciphisa ubungozi bokuba uMphicothi-zincwadi Jikelele acinge ukuba ulwazi lusileleyo okanye izilawuli zithe tye.
  • Phatha intlanganiso yokuphuma. Qinisekisa ukuba ulawulo nekomiti ye-audit ziyiqonda yonke imibono neziphakamiso. Zibophelele kucebo lokusebenza lonyaka olandelayo ukuze iingxaki ezifanayo zingaphindi zibekho.

I-audit ehlambulukileyo sisiphumo seenyanga ezi-12 zesidima esingaguquki, hayi ukucinezela ekugqibeleni. Amasipala ayifumene ngokuvamile athatha ukulungiselela i-audit njengento eqhubekayo ye-agenda yolawulo nekomiti ye-audit kulo lonke unyaka.

Ii-10 eziZizo zokuqala ze-uMphicothi-zincwadi Jikelele kumaMasipala (nendlela yokuZivikela)

Iingxelo eziqokelelweyo zoMphicothi-zincwadi Jikelele neengxelo ngamnye zoMasipala zigqiba izihloko eziphindayo. Ukujongana nezi ndawo zi-10 kuya kunciphisa ngokubalulekileyo ubungozi bemibono kwaye kukuhambisele kwi-audit ehlambulukileyo.

1. Iimpazamo eziyimpilo kwiZibalo zeZezezimali

Imibono: I-AFS iqulethe iimpazamo okanye ukusilela okuyimpilo kwimeko yezezimali okanye ukusebenza (umz. ukwahlulwa okungachanekanga kwemali evelayo okanye izindleko, amaxabiso empahla angalunganga, okanye ukudalulwa okusileleyo).

Ukuvikelwa: Yenza iinkqubo eziqinileyo zokuvala kwenyanga nokulungisanisa. Qinisekisa ukuba ichati ye-akhawunti ithobela i-mSCOA nokuba bonke abasebenzisi baqeqeshwe. Yenza uhlolo lwe-pre-audit lwe-AFS yesicwangciso phambi kokuthumela. Sebenzisa inkqubo yezezimali ephoqelela iikhodi ze-akhawunti ezisebenzayo nee-segment ukuze ukwahlulwa okungachanekanga kubanjwe kwangoko.

2. Ukungahambelani kokuThenga neNdleko engaThobeli

Imibono: Ukuthenga akuzithobelisanga inqubo ye-SCM okanye i-MFMA; amaqhinga anikezelwe ngaphandle kweenkqubo ezifanelekileyo; okanye indleko yenzeke ngokuphula umthetho (indleko engathobeli).

Ukuvikelwa: Bhala uphinde uphoqelele inqubo yakho ye-SCM. Qinisekisa ukuba zonke iind deviation ziyacaciswa, zivunywe, zize zixelwe ngokufanelekileyo. Gcina irejista yamaqhinga onke uze uqinisekise ukuba uxwebhu lwesicelo, lwemali efunwayo, nolwemvuzo luphelele kwaye lufakwe. Qeqesha abaphathi be-SCM neebjethi ngokuba yintoni indleko engathobeli nendlela yokuyigwema. Yenza ukwahlula kwemisebenzi ukuze umntu omnye angabi nokucela nokuvuma ukuthenga.

3. Iirejista zeMpahla ezingaPheleli okanye ezingaChaneki

Imibono: Irejista yempahla ayibonisi yonke impahla; impahla ihlelwe okanye ixatyiswe ngokungachanekanga; okanye irejista ayilungisaniswanga ne-general ledger okanye nobukho basemzimbeni.

Ukuvikelwa: Yabela ubunini obucacileyo berejista yempahla (ngokuvamile u-CFO okanye umphathi wempahla ozinikeleyo). Yenza ukuqinisekisa ngokwasemzimbeni kwesithuba uze ulungisanise nerejista. Sebenzisa iinkqubo zoxatyiso neempilo zokusebenza ezithobela i-GRAP uze uhlaziyere irejista ngokuthenga, ukulahla, nokulimala. Dibanisa ukuphatha impahla ne-general ledger ukuze ukunyakama kurekhodiwe kanye kwaye ngokungaguquki.

4. Iimpazamo zeMali evelayo neyokuFunwa

Imibono: Imali evelayo ayamkelwanga kwisithuba esichanekileyo okanye ngemali echanekileyo; abanini-mali baxeliwe ngaphezulu okanye ngaphantsi; okanye akukho bungqina obaneleyo bemail evelayo neziphakamiso zezimali ezingabi nakufunwa.

Ukuvikelwa: Lungisanisa imali evelayo nabanini-mali neenkqubo zokubiza nokuqokelela kwenyanga ngamnye. Bhala isiseko seziphakamiso zezimali ezingabi nakufunwa nezilimalayo uze uzihlole rhoqo. Qinisekisa ukuba iinkqubo zokwamkela imali evelayo zihambelana ne-GRAP nokuba yonke imithombo yemali evelayo (amanani, iindleko zeenkonzo, iingxowa, njl.) ihlelwe ngokuchanekileyo kwaye ixhaswa. Sebenzisa iinkqubo ezigcina ukudibanisa okucacileyo phakathi kokubiza, ukufumana imali, ne-general ledger.

5. UkungaThobeli i-mSCOA

Imibono: Umasipala akazisebenzisanga ngokupheleleyo ichati ye-akhawunti esemthethweni (mSCOA); i-akhawunti okanye ii-segment zisetyenziswe ngokungachanekanga; okanye idatha ethumelwe kuNational Treasury ayihambelani ne-mSCOA.

Ukuvikelwa: Amkela ichati ye-akhawunti ye-mSCOA ethobelayo uze uqinisekise ukuba zonke iintengiso zifakwa usebenzisa udibaniso lwee-segment ezisebenzayo (umz. ukwahlulwa kwee-segment kwiprojekthi, isikhwama, umsebenzi, into). Susa okanye dwelisa nawuphi na umakhodi wasele. Qinisekisa idatha phambi kokuthumela kuTreasury. Qeqesha abasebenzi bezezimali nabemali evelayo ngemigaqo yee-segment uze uqhube imikhangelo yesithuba kwi ukwahlulwa okungasebenzi okanye okungahambelani.

6. Iingxelo ze-Section 71 ne-Section 72 ezilaterha okanye ezingaPheleli

Imibono: Iingxelo zenyanga ze-Section 71 zathumelwa ilaterha okanye zazuqulethe iimpazamo eziyimpilo; iingxelo zophakathi lonyaka ze-Section 72 azizange zibekwe okanye zamkelwe ngexesha; okanye amanani axeliweyo awalungisanisanga ne-general ledger.

Ukuvikelwa: Phatha i-Section 71 ne-Section 72 njengeemini zokuphela ezinganokuthethwa ngazo. Yakha ukuvala kwakho kwenyanga ukuze i-Section 71 ilungiselelwe kusuka kwidatha inye ne-AFS. Yabela umnini omnye wokuthumela uze uqinisekise ukuba u-CFO okanye uMphathi woMasipala uyihlola phambi kokuthumela. Sebenzisa ikhalenda yokuxela uze ukhulise nawuphi na ubungozi bokuthumela ilaterha kwangoko. Isoftware ezenza i-Section 71 ne-Section 72 ngokuzenzekelayo kwi-general ledger inciphisa kokubini ilatency nempazamo yokulungisanisa.

7. uBunkokheli obuThe tye noKuqaphela

Imibono: Ulawulo aluzange lusabele ngokwaneleyo kwimibono yonyaka odlulileyo; kwakungekho kuziphendulela okucacileyo kokuxela kwezezimali nokusebenza; okanye isimo esiphezulu asizange sixhase ukuthobela nokulawula.

Ukuvikelwa: uMphathi woMasipala no-CFO kufuneka babonakalise ukuba banenjongo ye-clean audit. Landela yonke imibono yonyaka odlulileyo ukuya ekuvalweni uze uxele inkqubutho kwekomiti ye-audit nekhanseli. Yenza uhlaka olusemthethweni lwelawulo olunemisebenzi ecacileyo nokunyusa. Bamba iintlanganiso zolawulo eziqhelekileyo ezigxile kwezezimali nokusebenza nasekulungiseleleni i-audit.

8. Izilawuli ezingaNeleyo zokuPhatha kweZezezimali nokuSebenza

Imibono: Ukulungisanisa kwakusileleyo okanye akuzange kuhlolwe; kwakungekho ukuqaphela kwebjethi okusebenzayo; okanye ulwazi lokusebenza lwazingaqinisekiswanga phambi kokufakwa kwi-APR.

Ukuvikelwa: Bhala uphinde uphoqelele iseti elincinci lezilawuli zenyanga: ukulungisanisa kwebhanki neebalansi eziyimpilo kuhlolwe ngomntu omnye ngaphandle komlungiseleli; iingxelo ze-budget vs actual zihlolwe ngabaphathi bebjethi no-CFO; nolwazi lokusebenza luqinisekiswe ngosebenzi oxhomekekileyo phambi kokuxelwa. Sebenzisa iikhisiti nee-sign-off ukuze uMphicothi-zincwadi Jikelele abone ukuba izilawuli zisebenze.

9. Umgangatho oBi okanye uxwebhu oluXhasayo oluSileleyo

Imibono: uMphicothi-zincwadi Jikelele akakwazanga ukufumana ubungqina obaneleyo obufanelekileyo kwii ntengiso, iibalanisi, okanye ukudalulwa; amaxwebhu axhasayo ayesileleyo okanye awahambelani.

Ukuvikelwa: Gcina ifayile ye-audit ecwangcisiweyo. Yonke ibalanisi ebalulekileyo nokudalulwa kufuneka kuxhaswe ngokulungisanisa okanye ihedyuli edatyiweyo, ehlolwe, kwaye ifakwe. Qinisekisa ukuba ubungqina bokuqvumelwa nokugunyaziswa bukhona kokuthenga, ukucima imali evelayo, nezinye iindawo ezibalulekileyo. Qeqesha abasebenzi ngokuba “uxwebhu olulungiselelwe i-audit” lubonakala njani uze uqhube imikhangelo yokuzihlola yesithuba.

10. Ukusebenza kweLawulo neKomiti ye-Audit

Imibono: Ikomiti ye-audit ayinikezanga ukuqaphela okusebenzayo; iivavanyo zobungozi zazingahlaziywanga; okanye ikhanseli ayizange ibambe ulawulo ngokuziphendulela kokuxela kwezezimali nokusebenza.

Ukuvikelwa: Qinisekisa ukuba ikomiti ye-audit inobuchule obufanelekileyo, ukuzimela, nemvume. Zinike ulwazi olungexesha, oluchanekileyo, nencebo ecacileyo yokusebenza yokulungiselela i-audit. Bekela iirejista zobungozi nokuqhubekeka kwimibono ezintlanganisweni zekomiti. Khuthaza ikomiti ukuba ibuze imibuzo enzima uze ilandelele de iingxaki zisombululwe. Ikhanseli kufuneka yamkele iingxelo zekomiti ye-audit kwaye ibambe uMphathi woMasipala no-CFO ngokuziphendulela ekusebenziseni iziphakamiso.

Ngokujongana nezi ndawo zi-10, ujongana neninzi leento uMphicothi-zincwadi Jikelele azifumanayo kumaMasipala. Dibanisa oku ne-roadmap yonyaka oyi-12 uze ube nendlela enokusebenza eya kwi-audit ehlambulukileyo yomasipala.

Iimfanelo eZisekwe kuNdima: Ngubani oWenza Ntoni

I-audit ehlambulukileyo idinga ubunini obucacileyo. Iindima zilandelayo zibalulekile.

Indima yoMphathi woMasipala

uMphathi woMasipala ngusebenzi we-accounting. Ekugqibeleni uxhomekeke kwi-AFS, i-APR, nokuthobela i-MFMA. Eqheleni, uMphathi woMasipala kufuneka amisele ulindelo lwe-audit ehlambulukileyo, abele izixhobo ukuyifumana, abambe u-CFO nabaphathi beeqela ngokuziphendulela. Kufuneka abambisane nekomiti ye-audit nekhanseli ngokulungiselela i-audit nangemibono yonyaka odlulileyo, uze uqinisekise ukuba inkampani ayamkelisi ukuxela ilaterha, uxwebhu olusileleyo, okanye izilawuli ezithe tye. Xa uMphicothi-zincwadi Jikelele ephakamisa imibono, uMphathi woMasipala kufuneka aqinisekise ukuba ulawulo lusabela ngencebo yokusebenza ethembekileyo kwaye isebenzisa.

Indima ka-CFO

u-CFO ukhokela ukulungiselela i-AFS, iingxelo ze-Section 71 ne-Section 72, neenkcubeko zezezimali ze-APR. Uxhomekeke ekucwangciseni nasekusebenziseni izilawuli zezezimali: ukuvala kwenyanga, ukulungisanisa, ukuphatha impahla, imali evelayo neyokufunwa, nokuthobela i-mSCOA ne-MFMA. u-CFO kufuneka abe nobudlelwane noMphicothi-zincwadi Jikelele ngexesha le-audit, adibanise ifayile ye-audit, aqinisekise ukuba zonke izicelo ziyaphendulwa ngokuchanekileyo nangexesha. Kufuneka aphinde aqhube icebo lokulungiselela i-audit lonyaka oyi-12 axe inkqubutho kuMphathi woMasipala nekomiti ye-audit. u-CFO othatha ukulungiselela i-audit njengenkqubo eqhubekayo, hayi isiganeko sokuphela konyaka, unye wezibonakalisi ezinamandla ze-audit ehlambulukileyo.

Indima yeKomiti ye-Audit

Ikomiti ye-audit inika ukuqaphela okuzimeleyo. Kufuneka ihlole i-AFS yesicwangciso ne-APR phambi kokubekwa khanselini, ihlole umgangatho wezilawuli zangaphakathi nempendulo kwimibono yonyaka odlulileyo, yaneliseke ukuba ulawulo lulungiselelwe i-audit yoMphicothi-zincwadi Jikelele. Ikomiti kufuneka idibane noMphicothi-zincwadi Jikelele ngaphandle kolawulo xa kufanelekile kwaye iqinisekise ukuba iincebo zokusebenza zolawulo ziyasebenza. Ikomiti ye-audit esebenzayo ibamba ulawulo kumgangatho ophezulu kwaye ixhasa uMphathi woMasipala no-CFO ekudaleni isiko lokuthobela nokulawula.

Indima yoKuqaphela kweKhanseli

Ikhanseli ixhomekeke ekuamkelweni kwebjethi, i-AFS, ne-APR, nasekubambeni uMphathi woMasipala ngokuziphendulela. Ikhanseli kufuneka ifumane iingxelo ezi cacileyo, ezingexesha, ngokulungiselela i-audit nangemibono zoMphicothi-zincwadi Jikelele xa ziyafumaneka. Ngokuthatha isiphumo se-audit ngokuginisekileyo nokufuna uphuculo xa iziphumo zibi, ikhanseli iqinisa umyalezo wokuba i-audit ehlambulukileyo yinto ephambili. Ikhanseli kufuneka iphinde iqinisekise ukuba ikomiti ye-audit yakhiwe ngokufanelekileyo yaze yanikwa izixhobo ukuze ukuqaphela kusebenze.

Xa ezi ndima zichazwe ngokucacileyo zize zisetyenziswe, umasipala usezimeni engcono kakhulu ukufumana nokugcina i-audit ehlambulukileyo.

Indlela iTeknoloji eNika ngayo ama-Clean Audit

Iinkqubo zezandla, iispredishithi, neenkqubo ezingadibananga zingumthombo omkhulu weempazamo nobuthathaka bezilawuli obukhokelela kwimibono yoMphicothi-zincwadi Jikelele. Teknoloji efanelekileyo ayitshintshi ulawulo olulungileyo okanye abantu abanobuchule, kodwa inokwenza ii-audit ezi hlambulukileyo zibe lula ngokufaka ukuthobela nokulawula kwinkqubo zemihla ngemihla.

  • Ukuthobela i-mSCOA ngokuzenzekelayo: Inkqubo yezezimali ephoqelela ichati ye-akhawunti ye-mSCOA nokudibana kwee-segment ezisebenzayo iyavikela uninzi lweempazamo zokwahlulwa ezibangela uphawu olungachanekanga oluyimpilo. Xa yonke intengiso iqinisekiswa ekungeneni, i-general ledger neengxelo ze-Section 71 zihambelana kwaye ziyathobela ngocwangciso.

  • Iidashibhodi ze-budget vs actual ze-real-time: Xa abanini bebjethi no-CFO benokubona imeko ye-budget vs actual kulo lonke unyaka, ukuchitha ngaphezulu nokwahlulwa kungachanekanga kubanjwa kwangoko. Ukubonakala kwe-real-time kuxhasa izilawuli zokuphatha kwezezimali uMphicothi-zincwadi Jikelele azihlolayo kwaye kunciphisa ubungozi bezinto ezingalindelwanga zokuphela konyaka.

  • Imikhondo ye-audit epheleleyo: Iinkqubo ezirekhoda ukuba ngubani wenza ntoni, nini, naphina umthombo zidala ubungqina uMphicothi-zincwadi Jikelele adingayo. Ukuvumelwa, uhlaziyo, nokubuyisela kufuneka kulandelelwe. Lo mgangatho womkhondo we-audit unzima ukufumana ngee-spredishithi nephepha.

  • Ukuxela ngokuzenzekelayo (Section 71, Section 72, AFS): Xa iingxelo ze-Section 71 ne-Section 72 zivelisa kwi-general ledger inye efaka i-AFS, iimpazamo zokulungisanisa nobungozi bokuthumela ilaterha buwa. Ukuxela ngokuzenzekelayo kuphinde kukhulule abasebenzi bezezimali ukuba bagxile kuhlalutyo nokulawula kunokubhala ngokwezandla nokulungisanisa.

  • Iidashibhodi ze-clean audit: Ezinye iinkqubo zoMasipala zinika umbono “we-clean audit” okanye “wokulungiselela i-audit”: iskrini esinye esibonisa imeko yokulungisanisa, imibono yonyaka odlulileyo evulekileyo, neemini zokuphela zokuthobela eziyimpilo. Oku kunika u-CFO noMphathi woMasipala umfanekiso okhawulezayo wokulungiselela kwaye kunceda ekubekeni isenzo phambili.

I-Dolobha yakhiwe ngamasipala aseMzantsi Afrika enengqondo ye-mSCOA, i-MFMA, nokulungiselela i-audit. Ixhasa ichati ye-akhawunti, ukuthobela ii-segment, ukuxela i-Section 71 ne-Section 72, nohlobo lwezilawuli nemikhondo ye-audit esekelayo i-audit ehlambulukileyo. Ukuba umasipala wakho usathelekisa kwiispredishithi okanye iinkqubo zasemva ezinobunzima ne-mSCOA neemini zokuxela, ukuvavanya inkqubo yasekuzeni yokuphatha uzezimali zoMasipala linyathelo elilandelayo elinengqondo. Teknoloji yodwa ayiyi kuqinisekisa i-audit ehlambulukileyo — kodwa ngaphandle kwayo, indlela iyinkqabile.

Izibonelelo neeNyathelo zokuLandelayo

Kuphela yi-16% yamasipala afumene i-audit ehlambulukileyo ngo-2022-23. Umahluko phakathi kwabo nabanye asibungakanani okanye ibjethi; sisidima, ulungiselelo, neenkqubo ezifanelekileyo. Ngokuqonda kuthetha ntoni i-audit ehlambulukileyo, ukulungisa neendawo ezigxilisiweyo zoMphicothi-zincwadi Jikelele, ukulandela iroadmap yonyaka oyi-12, ukuvikela imibono eyi-10 eziphezulu, nokucacisa iindima neteknoloji, umasipala wakho unokujoyina i-16% aze akhe isiseko see-audit ezi hlambulukileyo eziqhubekayo eminyakeni ezayo. Ukuze ubone indlela i-Dolobha enceda ngayo amasipala ukukhiqiza iingxelo ezithobelayo i-mSCOA nokugcina izilawuli esekelayo i-audit ehlambulukileyo yomasipala, tyela ikhasi le-Dolobha.

Ibhalwe ngu

Dolobha Team

Sixhulane nathi