Indima yabaphicothi-zincwadi abazizimeleyo ekulawuleni urhulumente

Amaziko karhulumente alawula imali eninzi karhulumente kwaye aphumeza iinkonzo ezichaphazela ubomi bemihla ngemihla babemi. Ngaphandle kokuvelela ngamandla, ingozi yokusetyenziswa kakubi, ukulahlwa kwenkunkuma, okanye ukuqhatha inyuka kakhulu. Amagosa azimeleyo asebenza njengentsika ephambili yenkqubo yokuvelela. Ngokunikela inkxalabo, ukuhlolwa kweengxelo zemali, imisebenzi, nokuthotyelwa, anceda ukuqinisekisa ukuba imali kawonke-wonke isetyenziswa njengenjongo kwaye amagosa karhulumente ahlala ephendula ngezenzo zawo.

Abahloli abazimeleyo abakhangeli nje amanani. Bahlola iinkqubo, bavavanye ulawulo lwangaphakathi, baze bahlole ukuba iinkqubo zabo ziyazifikelela kusini na iinjongo ezichaziweyo. Izinto abazifumanayo ziyabazisa abamisi-mthetho, amaqumrhu olawulo, kunye noluntu, zikhuthaza ukuphendula kwesithethe esiyimfuneko kulawulo lwedemokhrasi. Xa abacandi besebenza ngaphandle kokuphazamisa, baqalisa ukuthemba amaziko kawonke-wonke kwaye bathintela ukuziphatha okubi ngaphambi kokuba kufikelelwe. Amacandelo angezantsi ahlola oko abakwenzayo abalawuli abazimeleyo, indlela abaqinisa ngayo ukuvelela, iingxaki abajamelene nazo, kunye nezenzo ezintle ezibenza bakwazi ukuphumelela.

Isalathisi somsebenzi ozisebenzelayo

Uphicotho-zincwadi oluzimeleyo luyingcali enconyelweyo, eqhele ukuba ngumqeshwa oqinisekisiweyo we-Akhawunti ka-CPA (CPA) okanye umQiphi we-Akhawunti (CA), ovavanya iirekhodi zemali kunye nemisebenzi yento ekhoyo karhulumente. Igama elingundoqo lingu elingaxhomekekanga . Ezi nkcukacha azingobasebenzi bento eziyiyo abakhankanyeleyo, okanye abanazo iintambo zobuqu okanye zemali ezinokuthi zilalanise umgwebo wabo. Olu lwahlulo lwabiwo-mthetho lunika intelekelelo yabo.

Oko Kufunwa Yinkululeko

Uzimele-zimele okwenene akwanelanga kulungelelwaniso lwentlangano.

  • Inkululeko kwimigaqo yezobupolitika: abaphindi-zincwadi kufuneka bakwazi ukucwangcisa imimiselo yabo yophicotho-zincwadi, umgamo, kunye nendlela yokusebenza ngaphandle kokuphazamisa kubaphathi abanyuliweyo okanye iintloko zamasebe.
  • [[NTLA:0] Ikhuselwe kunye noqingqo-mali: Ukuba uphicotho-zincwadi lungasuswa ngokomso okanye ukuba uqingqo-mali lweofisi yophicotho-zincwadi lulawulwa ngamaqumrhu aphicothwayo, ukuzimela kuyaphindwa. Imithetho emininzi inika izicwangciso ezizinzileyo kunye nemigca eyahlukeneyo yemali yamaziko aphezulu ophicotho-zincwadi.
  • [[UMTL:0] Akukho ngquzulwano yenzala: Abaphindi-zincwadi abanakuwuphicotha umsebenzi ababewenza ngaphambili njengabacebisi okanye abasebenzi. Kufuneka baluphephe utyalo-mali lobuqu kwizinto eziphantsi kohlolo.
  • Inkcaso yomsebenzi womsebenzi: Inkululeko ikwayingcinga ecwangcisiweyo. Abaphicothi-zincwadi mabathandabuze iintelekelelo, uvavanyo lolawulo oluvavanya uthotho, kwaye baxhathise uxinzelelo lokwamkela ubungqina obunganele.

ISebe leMicimbi yeNkcubeko neMidlalo

Kumazwe amaninzi, abahloli-zincwadi abazimeleyo kwicandelo likarhulumente abasebenza phantsi kogunyaziso olukhethekileyo olusemthethweni. Umzekelo, i-ofisi kaRhulumente kaRhulumente (GAO) ifumana igunya layo kwiKhomishini kwaye inikela ingxelo yayo ngqo kuyo, hayi kwisebe eliphetheyo. Amazwe amaninzi aneenkqubo eziphezulu zophicotho-zincwadi (AA) ezilandela imigangatho yezizwe ngezizwe efana neyoMbutho weZizwe Eziphezulu we-Oficitymentstyments ([FLT][FLT][FLD:2][FLT]] ). Ezi zimiselo zichaza iimigangatho ezisebenza kwi-̱ amandla, kuquka ezo zikhutshwe ekufikeleleni kweengxelo, udliwano-dliwano-ndlebe, kunye nokupapasha abasebenzi, ukusasaza phambi kolwano olukhoyo.

Imisebenzi yekhorali yabaphindi bomsebenzi borhulumente ozimeleyo

Ababali-mali bakarhulumente benza iindidi ezintathu ezingundoqo zophicotho-zincwadi: imali, ukuthobela kunye nomsebenzi.

IMithetho yezeNgcipheko: Ukuqinisekisa amanani

Uphicotho-zincwadi lwemali luhlolisisa ukuba ngaba isiko lorhulumente ’ linikela imbono yemali eyinyaniso nefanelekileyo yemeko yalo yemali. Iimvavanyo zokuthengwa koomatshini, ukuqinisekisa ulwahlulo, kunye novavanyo lolawulo lwangaphakathi kwiingxelo zemali. Imiqondiso yoluvo (ecocekileyo) yokuba uluntu lungaluthemba ulwazi lwemali. Uluvo olufanelekileyo okanye olubi, ngokwahlukileyo, ukuchazwa okanye ubuthathaka obungachananga ngokwemali. Olu xwebhu lusekelwe kuba zonke ezinye iindlela zolawulo luxhomekeke kugcino-lwazi oluchanileyo lwemali.

Uphicotho-zincwadi loMphicothi-zincwadi: Ukuhlala ngaphakathi kweMida engokwasemthethweni

Oorhulumente basebenza phantsi kwemithetho eninzi, imimiselo, kunye nokunika izivumelwano. Uphicotho-zincwadi lwequmrhu lugqiba enoba iqumrhu liyilandele le mithetho. Umzekelo, uphicotho-zincwadi lungavavanya ukuba isixeko silandele ngokuchanekileyo imimiselo xa sinika izivumelwano okanye enoba umnini-mali usetyenziswa ngemali kwimisebenzi evunyiweyo kuphela. Ukungagqibeki kombutho kungakhokelela kwiziphumo ezixhobisa isenzo sokulungisa, ukuhlawula imali, okanye kwanentlawulo olusemthethweni. Ezi ngxelo zibaluleke ngokukhethekileyo kwiinkqubo ezixhaswa ngabani bangaphandle okanye oorhulumente abasembindini, apho ukusebenzisa kakubi imali kunokuthi kube neziphumo ezinzulu zezobupolitika nezemali.

IMithetho yeNkcubeko:

Uphicotho-zincwadi lomsebenzi luhamba ngaphaya kocoselelo lwemali nokuthobelana okusemthethweni. Babuza ukuba iinkqubo zifikelela iziphumo zazo ezicetyiweyo, nokuba ngaba oovimba basetyenziswa kakuhle na, nokuba zikhona na iindlela ezingcono zokunikela iinkonzo. Umzekelo, uphicotho-zincwadi lwezemali lwephulo loluntu lungahlola ukuba iphulo lezehlo lonyango luncitshisiwe ngokwenene na lwezifo, nokuba iindleko zomntu ngamnye ofikelelweyo zazinokulungele, kwaye nokuba iindlela ezingezinye zokufumana iinjongo zinokuba ziyasebenza na. Ezi ndlela zokuhlola zinika iingcebiso ezisebenzayo ezinokuphucula imisebenzi karhulumente zize zigcine imali ehlawulwa yimfutho yelahleko ehlayo. Ngokunjalo ngokweziphumo eziphucukileyo. [FLT:][FLT][2] , oomatshini bokusebenza basoloko benyusa iinzuzo zemali, kuquka neziphumo ezithenjiweyo.

Indlela Abaphicothi-zincwadi Abazimeleyo Abalawula Ngayo Urhulumente

Abahloli-zincwadi abazimeleyo banegalelo ekujongeni ngeendlela ezininzi ezidibeneyo. Basebenza njenge-check kumandla aphezulu, ukwazisa ulawulo lowiso-mthetho, kwaye banika abemi ulwazi.

Ukunikela Uhlolisiso Kumandla Alawulayo

Kwinkqubo yokwahlulwa kwamagunya, isebe elilawulayo lilawula uqingqo-mali kunye nemisebenzi yemini-suku. Iingxelo ezizimeleyo zinikela isidanga sokuziphikisa ngokuqinisekisa ngokwalo ukuba izenzo zolawulo zihambelana neenjongo zomthetho kunye neemfuno zomthetho. Xa abacaphuli betyhila iindleko ezithandabuzekayo okanye ulawulo lwangaphakathi olubuthathaka, iingxelo zabo zifaka uxinzelelo kukhokelo lweziko ukulungisa imibandela. Oku kuthintela kusoloko kunamandla ngakumbi kunalo lunconyezo naluphi na uhlobo lwengxelo. Ukwazi ukuba uphando oluzimeleyo luya kuhlola izigqibo zabo ezizichazayo ukuba abaphathi balandele iinkqubo ezifanelekileyo noxwebhu lwabo.

Ukwenziwa komthetho olawulayo

Abaqulunqi baxhomekeke kulwazi oluchanileyo, olufike ngexesha lokuba abaququzeleli banikele le nkcazelo ngeengxelo kunye nobungqina. Umzekelo, ikomiti yee-akhawunti zikawonke wonke isebenzisa iziphumo zophicotho-zincwadi njengesiseko sokuva apho iintloko zomasebe kufuneka zichaze umsebenzi wazo. Ngaphandle kwababhali-mthetho, abenzi bemithetho-mthetho baza kuxhomekeka kuphela kulwazi olunikezelwa lisebe eliphetheyo, ibangela ukungavisisani nomdla. I-̱ isebenzisa imigangatho yokuhlola ezimeleyo yokudlala umhlaba kwaye iqinisa i-padromapyd i-#817; ukukwazi ukuphatha ukunikezelwa koqingqolwabiwo-mali.

Ukunika Abemi amandla ngokunikela iingxelo

Ukubonakala ngaphaya kolwazi kusisixhobo sokuphendula ngokwedemokhrasi. Ii-ofisi ezininzi zophicotho-zincwadi zipapasha iingxelo zazo kwii-website zikawonke-wonke, kwaye iinkupho ezininzi zibhalwe ngolwimi olufikelelekayo. Xa abemi benokubona indlela ii-irandi zabo zerhafu ezichithwa ngayo, nokuba iinkqubo zinika ixabiso, baxhotyiswe bhetele ngakumbi ukuba bathethele iinguqu. Iindaba, imibutho yasekuhlaleni, kunye namaqela ajongene nophicotho-zincwadi asebenzisa iingxelo zokuhlola iingxelo zokuhamba kwesimilo nokunyanzelisa iinguqu. Ngale ndlela, ukuphendla iingxelo ezizimeleyo zibalaselisa ilizwi likawonke wonke ekufuneni imbopheleleko yemali nempumelelo.

Ibhayisekile yophicotho-zincwadi: Ukusuka ekucebeni ukulandelela

Uphicotho-zincwadi lukarhulumente lulandela inkqubo ecwangcisiweyo eqinisekisa ukuba ingqongqo kwaye iyaguquguquka. Ukuqonda le bhayisekile inceda abasebenzi bebhayisekile babone ukuba kutheni kuthatha ixesha ukuphicothwa kwemali nendlela icandelo ngalinye elifak ’ isandla ngayo kwimveliso yokugqibela.

Umngcipheko wohlolo nocwangciso lophicotho-zincwadi

Abaphicothi-zincwadi abaqala ngokufunda iqumrhu kunye nemeko yalo. Bachaza iindawo ezinomngcipheko omkhulu wokungachatshazelwa kwezinto eziphathekayo, ubuqhetseba, okanye ukungafezeki. Umzekelo, inkqubo entsha enemithetho entsonkothileyo isenokufumana ingqalelo engaphezulu kunemisebenzi eqhubekayo. Abenzi bophicotho-zincwadi ngoko baphuhlisa isicwangciso sophicotho-zincwadi esichaza umkhamo, iinjongo, uphando, kunye nolwabiso lweminikelo. Le nkqubo ichazwa ngokufunyaniswa kwangaphambi kokufunyanwa kophicotho-zincwadi, iingxubukiso zolawulo, kunye nogcino-lwazi.

Ingqokelela yobungqina nohlalutyo

Ngexesha lomsebenzi wasentsimini, ababali-mali baqokelela ubungqina ngokuhlola uxwebhu, udliwano-ndlebe, uhlolo, kunye nokuvavanya ugcino-lwazi. Bahlola ii-accom, ii-invoice, iirekhodi zerhafu, kunye nentengiselwano yemali. Baphinda bavavanye ulawulo lwangaphakathi ukuze babone ukuba zenziwe kakuhle na nokusebenza ngokunempumelelo. Abahloli bezi mini basebenzisa i-data ngokuqhubekayo izixhobo zokuhlola yonke into ethengiswayo kunokuba bahlole nje isampula, nto leyo ephucula ukufunyaniswa kwe-omalie nemilinganiselo. Bonke ubungqina kufuneka bathembeke, kwaye baxhase iziphelo.

Ukunika ingxelo

Emva kokuhlalutya, ababali bengxelo benza ingxelo echaza izinto ezifunyenweyo, izigqibo, kunye nezincomelo. Ukufumana kubandakanya imeko (oko kwenzekileyo), imilinganiselo (ukuza kwenzeka), unobangela (ngenxa yesiphi isikhewu), kunye nesiphumo (isiphumo), izicelo ziyasetyenziswa kwaye zibotshelelwe kwingcambu. Ngaphambi kokuba ugqibo lufunyanwe, abacaphuli babelana ngedrafti kunye nolawulo lwenyani, ukuqinisekisa ukuba ichanile. Ingxelo yokugqibela ikhutshwe ngokusemthethweni kwiqumrhu elilawulayo kwaye idla ngokusetyenziswa nguwonke-wonke.

Ukulandelela kunye nokuchaphazela

A report is only as valuable as its implementation. Many audit offices have a follow-up process to track whether management acted on recommendations. Some issue follow-up reports that detail progress or lack thereof. This phase closes the accountability loop and ensures that the audit drives real change. Without follow-up, entities might ignore findings, knowing that no one will check later. Effective follow-up systems, combined with legislative pressure, significantly increase the likelihood of corrective action.

Ucelomngeni Olunokusetyenziswa Kancinane

Nangona ibalulekile indima yabo, abasebenzi belifa lemveli abazimeleyo bajamelana nocelomngeni oluzingisileyo olunokuzinzisa impembelelo yabo. Ukuqonda le miqobo linyathelo lokuqala ekucombululeni.

Ingcinezelo Nezisongelo Zezobupolitika Zokufuna Inkululeko

Ababhali-zincwadi maxa wambi bajamelana noxinzelelo oluchuliweyo okanye olugqithisileyo oluvela kumagosa karhulumente lokuthambisa izinto ezifunyenweyo, ukulibaziseka, okanye ukuphepha imixholo ethile. Kwimeko ezigqithisileyo, abaphicothi- mali basenokusongelwa ngokusikwa koqingqo-mali, ukuphinda bamiselwe, okanye ukugxothwa. Kwanaxa uxinzelelo oluthe ngqo lungekho, ukuqonda okuzinzileyo ukuba amanani anamandla asenokuba angakholiswa yiziphumo ezinokukhokelela kuwena ngokwawo. Ukhuseleko olusemthethweni oluqinileyo, olufana nemithetho eqinileyo kunye nokususwa kuphela ngenxa yesizathu, kubalulekile ukuxhathisa olu xinzelelo. Intlangano enjenge [FLT:] [FLT2]. [FLT] [3] luphawu oluneemeko oluthe kratyayo lwe-astcity procestionstion (ectionation)

IiNqanawa zoBume kunye neeNtlanganiso zobuLungu

Ii-ofisi zophicotho-zincwadi zikarhulumente zisoloko zisebenza ngoqingqo-mali olulinganiselweyo kunye nabasebenzi. Oku kunokuzinyanzela ukuba zinciphise inkcazo, zixhomekeke kubasebenzi abanamava amancinane, okanye ziphose iinkqubo zokuvavanya ezibalulekileyo. Ukuntsonkotha korhulumente wangoku, nezixhobo zakhe zemali ezintsonkothileyo, kunye neenkqubo zokusebenza kunye, zifuna ubuchule obukhethekileyo kwiindawo ezifana nogcino-lwazi, ubalo lwemali, kunye nokuphicotha-zincwadi. Ngaphandle kokuveliswa ngokwaneleyo koqeqesho kunye nobugcisa bokuphicotha, ukuhla-phicotha kuyenzeka. Izithuba zomsebenzi zinkulu kakhulu kumazwe afumana kancinci, apho ii-ofisi zophicoctal zinokuzama ukutsala nokugcina izifundiswa ezifanelekileyo.

Ukufikelela kulwazi nentsebenziswano

Abaphicothi-zincwadi baxhomekeke kwintsebenziswano yabasebenzi besebe ukunikezela ngeerekhodi neengcaciso. Ezinye iziko ezilibazisekileyo, zinika inkcazelo engaphelelanga, okanye zithi amaxwebhu ayimfihlelo. Ngaphandle kwegunya elisemthethweni elinamandla ukunyanzela ukufikelela, abaphicothi-zincwadi banokuvalwa ngokunempumelelo. Kwanaxa kunegunya elisemthethweni, ixesha nomgudu ofunekayo ukunyanzelisa ukufikelela kolwazi lungacotha uphicotho-phicotho kunye nolwalamano oluneengxinaniso. Ihambo yoochwepheshe kumacala omabini, ixhaswe yimithetho ecacileyo, inceda ukuhlisa olu celomngeni.

Ulawulo kunye nokucingela ukubekwa kweqela

Kwiminyaka emininzi, ababali-manani banokukhula ulwalamano olusondeleyo nabameli abaphicothayo, ingakumbi ukuba uguqu-guquko aluqhelekanga. Oku kuqhelaniswa kunokukhokelela ekuthathweni kolawulo, apho ababali bezinto bengenalwazi banovelwano nolawulo i̱ abathathi nxaxheba ekuceleni uqikelelo. Ucalulo lweqela phakathi kweqela lophicotho-zincwadi lunganciphisa ukuthandabuza. Ujikelezo oluthe rhoqo lwabasebenzi, uhlalutyo loo-lwazi lwangaphandle, kunye nempucuko ekhuthaza ukuthandabuza okuno olungophicothayo.

Izenzo ezilunge kakhulu zoMphicothi-zincwadi

Ukuzalisekisa umsebenzi wabo wobuveleli ngokunempumelelo, ababali-mali abazimeleyo namaziko abaxhasayo kufuneka balandele ezona zinto zifanelekileyo.

Inkululeko Yokwakha Nokukhusela Izixhobo

Eyona ndlela ingundoqo yokuzikhusela yiyo ukuzimela. Iintloko zophicotho-zincwadi kufuneka zimiselwe kwinkqubo ecace gca, zisebenzise amagama asisigxina, ziphinde zisuswe kuphela ngenxa yehambo engafanelekanga enzulu. Uqingqo-mali lwazo kufuneka lumiselwe yindlu yowiso-mthetho, hayi i-ofisi ephetheyo, kwaye kufuneka lwanele ukwenza umsebenzi ogunyazisiweyo. Ezi zikhuselwa zithumela uphawu olucacileyo lokuba iofisi yophicotho-zincwadi ayiziphindezeli kwezobupolitika.

Imilinganiselo Efanelekileyo Nempinda Yoontanga

Ii-ofisi zophicotho-zincwadi kufuneka zigcine ikhowudi eqinileyo yemilinganiselo yokuziphatha ehambelana ne-INTAI Code of Ethics ne-International Federation of Accounts (IFAC). Uhlolo lontanga lwangaphandle rhoqo, oluqhutywa zezinye ii-ofisi zophicotho-zincwadi okanye amaqumrhu angoochwepheshe, lunika uhlolo oluzimeleyo lweenkqubo zolawulo lomgangatho. Iziphumo zezi ngqwalasela kufuneka zipapashwe ukubonisa ukuphendula. Umzekelo, iGAO ithatha uhlolo oluthe rhoqo ngoontanga boontanga beqela leengcaphephe-zincwadi ze-ofisi zoorhulumente kunye neefemfo zabucala.

Unxulumano olucwangcisiweyo nomntu othatha inxaxheba

Iingxelo zophicotho-zincwadi zisebenza kakuhle xa zifikelela abaphulaphuli abalungileyo ngendlela esetyenziswayo. Olona qheliselo lulungileyo lubandakanya ukukhupha iingxelo ezicacileyo, ezishwankathekileyo eziphepha i-oyileni engeyomfuneko. Ii-ofisi ezininzi ezikhokelayo ngoku zivelisa ushwankathelo olwahlukeneyo lwe-odoli, ii-graphics, kunye nezibala-manani zevidiyo. Ukubotshwa kweekomiti zemithetho, ijenali, kunye nebutho labantu lasekuhlaleni kwandisa amathuba okuba iziphumo zikhawuleze ziphuleze. Ababhali-zincwadi nabo kufuneka bagcine incoko eyakhayo kunye nezinto eziphicociweyo kuyo yonke inkqubo, hayi ekupheleni nje, ukwakha nokuhlisa ukhuseleko.

Ukusebenzisa Ubuxhakaxhaka Bobugcisa Nogcino-lwazi

Urhulumente wangoku wenza ubuninzi obukhulu be-data yamanani. Ii-ofisi zophicotho-zincwadi ezingenisa ugcino-lwazi izixhobo zokuhlola ukuxilonga koluntu, ukuchaza okuthe ngqo kunye nemilinganiselo yokuhlola okukhoyo. Umzekelo, uhlalutyo lolwazi lwemiqathango lungatyhila ukubotshwa kwemiqathango okanye unyango olubalulekileyo. Ii-ofisi ezitheththsith-alwano zingayifaka kwiflegi ephezulu-riski ukwenzela ukuhlolwa okusondeleyo. Abaphicothi-zincwadi-zincwadi kufuneka baphucule ubuchule ekuhloleni ukuthembeka kwenkqubo evelisa i-data kunye nobuchule bokusebenza. [FLT] [FLT]] [12:] [FLT] [5]

Indima Yemilinganiselo Yamazwe Ngamazwe Nentsebenziswano

Uphicotho-zincwadi lukawonke wonke luyanda kwimigangatho nakuqheliselo lwalo. Intsebenziswano yezizwe ngezizwe inceda ukuvisisana, ukwabelana ngezenzo ezingcono, kwaye kwakha ubuchule kumazwe anenkqubo engaphantsi kwenkqubela.

I-INSAI ne-ISSAI Frames

Intlangano yezizwe ngezizwe yeeNtlanganiso zoPhicotho-zincwadi oluPhakamileyo (INGXAKI) liqumrhu lehlabathi lonke elimisela imilinganiselo yophicotho-zincwadi lukarhulumente. Imigangatho yalo yezizwe ngezizwe yeMigangatho Ephakamileyo yoPhicotho-zincwadi (ISSAI) igubungela izimali, ukuthobela, kunye nophicotho-zincwadi lomsebenzi, kunye nolawulo lomgangatho, imigaqo yemigaqo-mthetho, kunye nokunika ingxelo yoontanga nentsebenziswano lweenkqubo eziphakathi kumazwe ali-190. Ukunamathela kunika ulwimi oluqhelekileyo kunye nolundelo, kuyenze kube lula ukuphicocelelwa kweengxelo zemali ukuze ziqondwe nokuthenjwa kwimidangathotho.

Iimpinda Zoontanga Nokwakha Ngezikhundla

Iiofisi ezininzi zophicotho-zincwadi zithatha inxaxheba kuhlolo loontanga lokuzithandela, apho ababali belinye ilizwe bahlola ubunjani nokuzimela ngokwalo komnye ummandla welizwe i̱ iofisi yophicotho-zincwadi. Olu hlolo lunika ingxelo eyakhayo luze luncede ekuboneni iindawo zokuphucula. Imibutho yenkqubela-phambili yehlabathi lonke, njengeWorld Bank ne-United Nations Development Development, ikwanophuhlisa iinkqubo zokwakha amanani oqeqesho olunoqeqesho, uqinisa imigangatho esemthethweni, kunye nokuxhasa ukuphunyezwa kwemigangatho ye-ISSAI. Le nkxaso yehlabathi inyusa umgangatho womgangatho wokuphiconga kobuphicotho, inceda abemi kuwo onke amazwe.

Isiphelo

Amanani azimeleyo abalulekile ekunyamekeleni urhulumente nokuziphendulela. Aqinisekisa ukuchana kwemali, aqinisekisa ukuba imithetho isebenza kakuhle, aze ahlole ukuba iinkqubo zinika abemi ixabiso kusini na. Ukuzimela kwabo, ubuchule, kunye nokuzibophelela kwabo ukunikela uphando olubalulekileyo ekusebenziseni igunya likarhulumente. Ngokuzisa abenzi-mthetho, ukunika abemi amandla, nokukhuthaza inkqubela eqhubekayo kwimisebenzi karhulumente, banceda ukukhuthaza ukuthembana nakumaziko karhulumente nokukhusela oovimba berhafuthi berhafu.

Imingeni abajamelene nayo, ukusuka kwingcinezelo yezobupolitika ukuya kwimiqathango yeemali kunye nomngcipheko wokubanjwa, zibalulekile kodwa zinokufumaneka. Ukhuseleko oluqinileyo lomthetho, imilinganiselo yokuziphatha eqinileyo, ungeniso lwezoshishino kunye nabantu, kunye nempucuko yokungaqiniseki ngobugcisa konke okuya kuqinisa i-’ amandla okunceda umdla kawonke-wonke. Imigangatho yezizwe ngezizwe kunye nentsebenziswano iqinisa umsebenzi womsebenzi ozweni lonke. Kulo naluphi na ulawulo olufuna ukunyusa ulawulo lwalo, i-ofisi ezimeleyo ngokwenene, ezimeleyo yeyona ndawo isebenzayo ekuthengiselwe kuyo. Kwixesha locwangciso olunzima lukarhulumente kunye nexesha lokusebenza ngokuzimela, indima yoosoma abazimeleyo ayizange ibaluleke ngakumbi. Umsebenzi wabo awukhuthangagcini nje kuphela imali kodwa uphakamisa umgaqo womgaqo wolawulo olufanelekileyo abo bamele bawusebenze kubo.