Indima Yama - akhawunti Ezokuzinqumela Ekuqondiseni Uhulumeni Nokulandisa

Izinhlangano zikahulumeni ziphatha izilinganiso ezinkulu zemali yomphakathi futhi zinikeze izinkonzo ezithinta ukuphila kwansuku zonke kwezakhamuzi. Ngaphandle kokuqondisa okuqinile, ingozi yokungaphathwa kahle, ukulahlwa kwemfucumfucu, noma ukukhwabanisa inyuka kakhulu. Amanani azimele asebenza njengensika ebucayi yaleso simiso sobubonisi. Ngokunikeza izimemezelo zezimali, imisebenzi, nokuhlola ngobuchwepheshe, zisiza ekuqinisekiseni ukuthi izimali zomphakathi zisetshenziswa ngendlela ehlosiwe futhi izikhulu zikahulumeni zihlale zifanelekile ngezenzo zazo.

Abahloli bezinqumo abazifuni abamane bahlole izinombolo. Bahlola izinqubo, bahlole izinhlelo zangaphakathi, futhi bahlole ukuthi izinhlelo zifezeka yini emigomweni yazo eshiwo. Okutholwa kwabo kwazisa abamisi-mthetho, izindikimba zobubonisi, nomphakathi, kukhuthaza impucuko yokulandisa okubalulekile ekubusweni kwentando yeningi. Uma abahloli bezibalo besebenza ngaphandle kokuphazamisa, baqala ukuthemba izikhungo zomphakathi futhi banqande ukuziphatha okubi ngaphambi kokuba ziqale. Izindawo ezingezansi zihlole ukuthi iziphi izinombolo ezizimele ezizenzayo, indlela abaqinisa ngayo ukuqondisa, izinselele ababhekene nazo, nemikhuba emihle kakhulu ebenza baphumelele.

Ukuchaza Umphikisi Ozimele Eqenjini Lomphakathi

Umphengululi ozimele unguchwepheshe osemthethweni, ngokuvamile umdwebi we-Akhawunti Ka-Prese (CPA) noma i-Accountant (CA), ohlola amarekhodi emali nemisebenzi yenhlangano kahulumeni. Igama eliyinhloko lingu- ongenakuthenjwa [. Laba bahlola abasebenzi benhlangano abayizisebenzi zento abayihlolayo, futhi abanazo izibopho ezizedwa noma zezimali ezingahlehlisa isahlulelo sabo.

Lokho Ukuzibusa Okudinga Ukuba Kusebenze

Ukukhululeka kwangempela kudlulela ngalé kokuhlelwa kwenhlangano. Kudinga:

  • Ukukhululeka kwezezombangazwe:[ Abaphathi bezincwadi kumelwe bakwazi ukumisa uhlelo lwabo siqu lokuhlola, izinga, kanye nezindlela ngaphandle kokuphazanyiswa izikhulu ezikhethiwe noma iziphathi zezinhlangano.
  • Isivikelo kanye nohlelo lokuhlela: Uma umhloli wemali engasuswa ngokuthanda noma uma uhlelo lwemali yehhovisi lokuhlola lulawulwa yizinhlangano ezihlolwayo, ukuzimela kuyahlehliswa. Izindawo eziningi zinikeza izimfuneko ezimisiwe nemigqa ehlukene yezimali yezinhlangano eziphezulu ze-'sciepist'.
  • [ Akukho ngxabano yenzalo:[ Abaphindi bezincwadi abanakukwazi ukubheka umsebenzi abawenzile ngaphambili njengabaluleki noma izisebenzi. Kumele futhi bagweme ukutshala imali yomuntu siqu eqoqweni elibukeziwe.
  • Ukungabaza okusemthethweni: Ukuzimela kuyisimo sengqondo. Abaphici-zincwadi kumelwe bangabaze ukucatshangelwa, ukuthwetshulwa kwemisebenzi, futhi bamelane nokucindezela kokwamukela ubufakazi obunganele.

Isakhiwo Esingokomthetho Nesiqu

Emazweni amaningi, abacuphi bezibalo abazimele emkhakheni kahulumeni basebenza ngaphansi komyalo ongokomthetho okhethekile. Ngokwesibonelo, iHhovisi leMasheya kaHulumeni kaHulumeni (GAO) lithola igunya layo kuKhomishane futhi libika kulo ngokuqondile, hhayi egatsheni eliphethe. Amazwe amaningi anezinhlangano eziphezulu zokuhlola (ama-SAI) ezilandela izindinganiso zezizwe zonke njengalezo ezikhishwa yiNhlangano yomhlaba wonke yeNhlangano ephakeme ([FLT][FLT][FLT][FLT][FLT]]] [[FLT]]] [i.

Imisebenzi Yekhorali Yemikhankaso Kahulumeni Ozimele

Ababali bezimali zikahulumeni benza izinhlobo ezintathu eziyinhloko zemisebenzi: imali, ukuthobela nokusebenza.

Imikhankaso Yezimali: Ukuqinisekisa Izinombolo

Ukuhlolwa kwemali kuhlola ukuthi inhlangano kahulumeni i-’ inikeza umbono oyiqiniso nolungayo wesimo sayo sezimali. Ukuhlola ukuthengwa kwemali, ukuqinisekisa ukulinganisela, nokuhlola ukuphathwa kwangaphakathi ekubikeni ngokwezimali. Izimpawu zemibono (ehlanzekile) yokuthi umphakathi ungathembela ekwazini ngokwezimali. Umbono ofanele noma ophambene, ukuhlukanisa izinto ezisemfashinini noma ubuthakathaka obusabalele. Lamanani asekelwe ngoba zonke ezinye izindlela zobungameli zixhomeke ekwazini okunembile kwemali.

Imikhankaso Yokubambisana: Ukuhlala Ngaphakathi Kwemingcele Engokomthetho

Ohulumeni basebenza ngaphansi kwemithetho eminingi, iziqondiso, futhi banikeza izivumelwano. Amakhampani anquma ukuthi inkampani ethile iye yayilandela yini le mithetho. Ngokwesibonelo, umphengululi angahlola ukuthi idolobha liyilandela kahle yini imithetho lapho likhokha izivumelwano noma ukuthi uma imvume kahulumeni enikeza imali echithwe kuphela emisebenzini evunyelwe. Ukungathathi mithetho ingaholela ekutholeni okungabangela ukulungisa, ukukhokha imali, noma ngisho nokumangalela okungokomthetho. Lokhu kuhlola kungabaluleke kakhulu ezimisweni ezisekelwe ezimisweni ezisekelwe abanikeli bangaphandle noma ohulumeni abaphethe, lapho ukusebenzisa kabi imali kungaholela khona emiphumeleni engokomthetho nakwezomnotho.

Izincwadi Zomsebenzi: Ukuphumelela Okulinganiselwe Nezomnotho

Amakhambi okuhlola umsebenzi adlula ukunemba okungokwezimali nokuvumelana ngokomthetho. Babuza ukuthi izinhlelo zifeza imiphumela yazo ehlongozweyo, ukuthi imithombo isetshenziswa ngokuphumelelayo yini, nokuthi zikhona yini izindlela ezingcono zokunikeza izinkonzo. Ngokwesibonelo, ukuhlolwa komkhankaso wezempilo womphakathi kungahlola ukuthi ukunciphisa ngempela yini ukuhlasela kwezifo, ukuthi izindleko umuntu ngamunye azifinyelela zazinokulingana yini, futhi ukuthi izindlela ezihlukile zingaba eziphumelela kakhulu yini. Lokhu kunikeza ukutusa okusebenzayo okungathuthukisa imisebenzi kahulumeni nokukhokha imali ekhokhwa intela ngenkathi ende. Ngokwe-[O][FLT][FL:2], ukuthi ukukhangisa okungakhona kuveza izinzuzo ezinkulu zezimali, kuhlanganise nemfucucucucu.

Indlela Abacwaningi Abazimele Abaqinisa Ngayo Ukuqondisa Kukahulumeni

Abahloli bezincwadi abazimele basiza ekunakekeleni ngezindlela eziningana ezihlangene. benza njengesheke emandleni okuqondisa, bazise izakhamuzi ngomthetho, futhi banike izakhamuzi amandla okuthola ukwaziswa.

Ukunikeza Inhlolo - vo Ngombuso Ophethe

Ezimisweni ezihlukanisa amagunya, igatsha eliphethe lilawula uhlelo lwemali kanye nemisebenzi yansuku zonke. Abahloli bezibalo abazimele banikeza isilinganiso ngokuzifaka ngokwabo isiqinisekiso sokuthi izenzo zokuphatha zivumelana nenhloso yomthetho nezimfuneko ezingokomthetho. Uma abacusumbuli beveza imali esetshenziswayo noma izinhlelo zangaphakathi ezibuthakathaka, imibiko yabo icindezela abaholi bezinhlangano ukuze balungise izindaba. Lokhu kuvimbela ngokuvamile kunamandla kakhulu kunanoma yimuphi umbiko oqondile. Ukwazi ukuthi umshini ozimele uyohlola izinqumo zabo kukhuthaza abaphathi ukuba balandele izinqubo ezifanele futhi babhale izinhlelo zabo.

Ukuhlela Izindikimba Eziqinile

Abameli bancike ekwazisweni okunembile nokufike ngesikhathi ukuze izinhlangano zibone ukuthi zinecala. Abaphenyi banikeza lokhu kwaziswa ngemibiko eningiliziwe nangobufakazi. Ngokwesibonelo, ikomiti yama-akhawunti yomphakathi yasephalamende ivame ukusebenzisa ukutholwa kwezincwadi njengesisekelo sokuzwa lapho abaholi bezinhlangano kumelwe bachaze ukusebenza kwabo. Ngaphandle kokuba abahloli bemithetho kungadingeka ukuba bathembele kuphela ekwazisweni okunikezwa igatsha eliphethe ngokwalo, ibangele ukungezwani. I-Arhenkentistent ̱ isilinganiso sokuhlola esizimele sokudlala inkundla futhi iqinise i-paclation ̱ ikhono lokuqondisa ukubulala imali.

Ukunika Izakhamuzi Amandla Ngokubika Omphakathi

Ukubona ngaphaya kwangaphandle kuyisisekelo sokulandisa kwentando yeningi. Amahhovisi amaningi ahlola izindleko zobudendeli anyathelisa imibiko yawo kumawebhusayithi omphakathi, futhi imibiko eminingi ibhalwe ngolimi olufinyele. Uma izakhamuzi zingabona ukuthi ama - dollar azo entela asetshenziswa kanjani nokuthi izinhlelo zinikeza inani elingakanani, zihlonyiselwe kangcono ukusekela ushintsho. Abacosheli bezindaba, izinhlangano zomphakathi, namaqembu aqaphe imibiko yokuhlola ukuthi kungenzeka ukuthi kulungile yini futhi zifune izinguquko. Ngale ndlela, ukuhlola okuzimele kuveza iphicoshekelelo lomphakathi ekufuneni umthwalo wemfanelo wezemali nokubusa okuphumelelayo.

Ibhayisikili lokuphicosha i-Associal Life: Kusukela ekuhleleni Ukulandela

Ukuhlolwa kukahulumeni kulandela inqubo ehleliwe eqinisekisa ukuthi ikhona into eqinile nengaguquguquki.

Izingozi Zokuhlongozwa Nokuhlelwa Komsebenzi

Ababhali bezincwadi abaqala ngokufunda indikimba nendawo yayo ezungezile. Bahlukanisa izindawo ngengozi enkulu yokungaqondi kahle ngokwezinto ezibonakalayo, ukukhwabanisa, noma ukungagculisi. Ngokwesibonelo, uhlelo olusha olunemithetho eyinkimbinkimbi lungathola ukunakekela okukhulu kunomsebenzi oqhubekayo. Khona - ke abacwaningi basungula uhlelo lokuhlola oluchaza izinga, izinhloso, inqubo, kanye nenkokhelo. Lelisu litshelwa yilokho okuye kwatholwa ngaphambi kokuhlola, izingxoxo zokuphatha, kanye nemininingwane.

Ukuqoqwa Kobufakazi Nokuhlaziywa

Phakathi nomsebenzi wasensimini, abacuphi bezincwadi baqoqa ubufakazi ngokuhlola incwadi, izingxoxo, ukuhlola, nokuhlola ukwaziswa. Bahlola izivumelwano, ama-invoice, amarekhodi emali, nentengiselwano yezezimali. Bahlola futhi ukulawula kwangaphakathi ukuze babone ukuthi iklanywe kahle futhi isebenza ngokuphumelelayo. Abahloli banamuhla basebenzisa amathuluzi okuhlola ukwaziswa ukuze bahlole yonke imiphakathi yentengiselwano kunokuhlola nje amasampula, okuthuthukisa ukutholakala kobukhoma kanye nezindlela. Bonke ubufakazi kumelwe bathembeke, futhi busekele iziphetho.

Ukubika Nokutusa

Ngemva kokuhlaziya, ababali bezibalo babhala umbiko oveza okufunyenweyo, iziphetho, kanye nokutusa. Ukuthola kuhlanganisa isimo (okwenzekile), izimpawu (ukuthi kwenzekani), imbangela (umphumela), kanye nomphumela (imiphumela), ukusikisela kuyathatha isinyathelo futhi kuhlanganiswe nembangela eyisisekelo. Ngaphambi kokuqeda, abahlolayo bahlanganyela ukulungiswa kanye nokuhlola okuyiqiniso, ukuqinisekisa. Umbiko wokugcina unikezwa ngokusemthethweni endikimbeni ebusayo futhi ngokuvamile udluliselwe emphakathini.

Ukulandela Nethonya

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.

Izinselele Ezingaphumelela Kakhulu

Naphezu kwendima yabo ebalulekile, abahloli bezincwadi abazilawulayo babhekana nezinselele eziphikelelayo ezinganciphisa ithonya labo.

Ukucindezela Kwezombangazwe Nokusongela Ukuzibusa

Ngezinye izikhathi amaphepha-zincwadi abhekana nokucindezela okucashile noma okungaqondile okuvela kuziphathimandla zikahulumeni kokuthambisa okutholakele, ukulibala, noma ukugwema izihloko ezithile. Ezimweni eziyingozi, abahloli bemali bangasongelwa ngokuncishiswa kwemali, ukuhlelwa kwemali, noma ukuxoshwa. Ngisho nalapho ukucindezela okuqondile kungekho, ukuqaphela okuqhubekayo ukuthi izibalo ezinamandla zingase zingaholela ekuzithobeni ngokwazo. Izivikele ezingokomthetho eziqinile, njengamagama amisiwe nokususwa kuphela ngenxa yembangela, kubalulekile ukumelana nalokhu kucindezela. Izinhlangano ezinjenge ] [FLTB:2] izibalo ezificekile zingaholela ekutholeni izinto ezifinyeziwe.[FLT] [3] [3]

Imithombo Yezinto Nezikhawu Zokuphumelela

Amahhovisi okuhlola uhulumeni ngokuvamile asebenza ngezimali ezilinganiselwe nezisebenzi. Lokhu kungawaphoqelela ukuba anciphise ukukhokhelwa, athembele ezisebenzini ezingakajwayelene kakhulu, noma aphuce izinqubo ezibalulekile zokuhlola. Ubunkimbinkimbi bukahulumeni wanamuhla, namathuluzi akhe ayinkimbinkimbi emali, izinhlelo ze-IT, kanye nezinhlelo zokusebenza phakathi, kudinga amakhono akhethekile ezindaweni ezinjengokwaziswa, ukukhokhela izimali, nokuhlola. Ngaphandle kokutshala ngokwanele ekuqeqesheni nobuchwepheshe, ukulinganisela kwezinga lokuhlola. Izikhala zomsebenzi zibucayi kakhulu emazweni atholakelelwe kancane kakhulu, lapho amahhovisi okuhlola asebenza engakwazi ukudonsa nokugcina ochwepheshe abafanelekayo.

Ukukwazi Ukwaziswa Nokubambisana

Abacwaningi baxhomeke ekubambisanani kwezisebenzi zezinhlangano ukuze zinikeze amarekhodi nezincazelo. Ezinye izinhlangano ezibambezelayo, zinikeza ukwaziswa okungaphelele, noma zithi amabhukwana ayimfihlo. Ngaphandle kwegunya eliqinile elingokomthetho lokuphoqelela ukufinyelela, ababali-zincwadi bangavinjelwa ngokuphumelelayo. Ngisho nanegunya elingokomthetho, isikhathi nomzamo odingekayo ukuphoqelela ukufinyelela kunganciphisa ukuhlolwa nokuhlalwa kwemidanti. Ukuziphatha kochwepheshe nhlangothi zombili, kusekelwe yimithetho ecacile, kusiza ekunciphiseni lenselelelo.

Ukucabanga Ngokuqondisa Nokuhlela Iqembu

Phakathi neminyaka eminingi, ababali bezibalo bangase bahlakulele ubuhlobo obuseduze nezinhlangano abazihlolayo, ikakhulukazi uma ukujikeleza kungavamile. Lokhu kungaholela ekuthathekeni okungalawuleki, lapho ababali bezincwadi beba nozwela ngokungazi ukuthi bayakwazi ukulawula i-̱ bathanda ukubheka izinto ngendlela engcono futhi bangafuni ukubekela inselele. Iqembu lomphakathi phakathi kweqembu lokuhlola linganciphisa ukungaqiniseki. Ukushintshashintsha kwezisebenzi zokuhlola izibalo, ukubukeza kwangaphandle, kanye nempucuko ekhuthaza ukugxeka kochwepheshe ukuphikisa lokhu kuthambekela.

Imikhuba Engcono Kakhulu Yomphumela Womphicothi - zincwadi

Ukuze bafeze umsebenzi wabo wokwengamela ngokuphumelelayo, ababali bezincwadi abazimele nezinhlangano ezibasekelayo kufanele balandele imikhuba emihle kakhulu.

Ukuzimela Kwezakhiwo Nokuvikelwa

Isivikelo esiyisisekelo kakhulu ukuzimela kwezakhiwo. Amakhanda afuna ukuphehlwa kufanele amiswe ngenqubo esobala, asebenzise amagama amisiwe, futhi asuswe kuphela ngenxa yokuziphatha okubi kakhulu. Imali yabo kufanele ibekwe isishaya-mthetho, hhayi umphathi, futhi kufanele yanele ukwenza umsebenzi ogunyaziwe. Lezi zivikelo zithumela uphawu olucacile lokuthi ihhovisi lokuhlola alikho ngaphansi kokuphindisela kwezombangazwe.

Izindinganiso Ezingalawuleki Nokubukeza Kontanga

Amahhovisi okuhlola kufanele alondoloze uhlelo oluqinile lwezimiso zokuziphatha oluhambisana ne-inSAI Code of Ethics ne-International Federation of Accounts (IFAC). Izibalo zontanga zangaphandle ezivamile, eziqhutshwa amanye amahhovisi okuhlola noma izindikimba ezingochwepheshe, zinikeza ukuhlaziya okuzimele kwezimiso zokulawula izinga. Imiphumela yalokhu kuhlola kufanele ikhishwe ukuze kuboniswe ukulandisa. Ngokwesibonelo, i-GAO ithatha izibukelo ezivamile zontanga zeqembu lochwepheshe beminye i-ofisi yezokuhlola i-ofisi yohulumeni kanye namafemu azimele.

Ukukhulumisana Okuhlelekile Nokuhlanganyela Esontweni

Imibiko yohlelo lokuhlola iphumelela kakhulu lapho ifinyelela izibukeli ezilungile ngendlela esetshenziswayo. Umkhuba ongcono kakhulu uhilela ukukhipha imibiko ecacile, efingqiwe egwemayo. Amahhovisi amaningi aphambili ahlolayo manje aveza ukufushaniswa okuhlukene kwemithetho yomphakathi, ukwenziwa kwe-menugraphic, namaphuzu avelele evidiyo. Ukubopha amakomiti emithetho, imithombo yezindaba, kanye nomphakathi wangaphakathi kwandisa amathuba okuba okutholakele kuthathe isinyathelo ngokushesha. Ababhali-zincwadi nabo futhi balondoloze ingxoxo eyakhayo nezinhlangano eziphindiwe kuyo yonke le nqubo, hhayi ekugcineni nje, ukuze bakhe ukuqonda nokuncishiswa kwemithetho yezokuvikela.

Ukusebenzisa Ubuchwepheshe Nokwaziswa Okunemisebe

Uhulumeni wanamuhla ukhiqiza amahhovisi amaningi kakhulu emishini egcina ukwaziswa. Amahhovisi afaka izimali emishini yokuhlola ukuhlaziywa kokwaziswa angashintsha kusukela ekuhloleni inani labantu kuya ekuhlolweni okugcwele, ukuveza amanani angaphezulu nezindlela zokuhlola okungaphucwa ngazo. Ngokwesibonelo, ukuhlola ukuthengiseka kungaveza ukutshengiswa kwe-pakethe noma indlela yokuphatha ekhethekile. Ama-alytictics angaveza ukuthengiselana okuphezulu ukuze ahlolwe eduze. Abacwaningi futhi kumelwe bathuthukise amakhono ekuhloleni ukwethembeka kwezimiso eziveza izimali nemininingwane yokusebenza. [FLT] [FLT] [12] [FLT] [ict:] [5]

Indima Yezindinganiso Zomhlaba Wonke Nokubambisana

Ukubambisana kwezizwe zonke kuyavumelana, kuhlanganyele imikhuba emihle, futhi kwakhe isikhundla emazweni anezimiso ezingathuthukile.

I - INUSAI Ne - ISSAI FRAME

INhlangano yezizwe zonke ye-Splaints (INTSAI) iyindikimba yomhlaba wonke emisa izindinganiso zokuhlola uhulumeni. IMigangatho yayo yomhlaba wonke yeMikhakha Ephakeme Yomphico woPhicotho-zincwadi (ISSAI) ihlanganisa izimali, ukuthobela, nokuhlola, kanye nokulawula izinga, izimiso, nokuhlola. Lezindinganiso zisetshenziswa ngamahhovisi okuhlola emazweni angaphezu kuka-190. Ukunamathela kuma-ISSAI kunikeza ulimi olufanayo nohlelo lwezimo ezilindelwe, okwenza kube lula ukuzwa nokuthenjwa kwemibiko yokuphindwa kwemali ukuze iqondwe futhi inciphekelelwe emikhawulweni eminingi.

Ukubukeza Kontanga Nokwakha Ngobuciko

Amahhovisi amaningi okuhlola amahhovisi ahlanganyela ekubukezeni kokuzithandela kontanga, lapho ababali bemali bezwe elithile behlola izinga kanye nenkululeko yelinye izwe i-̱ ihhovisi lokuhlola. Lokhu kuhlola kunikeza ukuzwana okwakhayo nosizo lokubona izindawo zokuthuthukisa. Izinhlangano zentuthuko yomhlaba wonke, njenge World Bank ne-United Nations Development Programme, futhi izinhlelo zokwakha ukuxhasa ukuqoqa imali eziqeqeshelwa abahloli, ziqinisa izinga lomthetho, futhi zisekela ukusetshenziswa kwezindinganiso ze-ISSAI. Lokhu kubambisana kwembulunga yonke indawo kuveza indawo ukuze kuthuthuke, kusiza izakhamuzi kuwo wonke amazwe.

Isiphetho

Abahloli bezincwadi abazilawulayo babalulekile ekuqondiseni uhulumeni ngokuphumelela nasekuziphenduleleni. Baqinisekisa ukunemba kwezimali, baqinisekise ukuthi izinhlelo zinikeza izakhamuzi inani yini. Ukuzimela kwazo, umsebenzi, kanye nokuzimisela ukunikeza i-expandhexplo mayelana nokusetshenziswa kwamandla omphakathi. Ngokuzisa abamisi-mthetho, ukunikeza izakhamuzi amandla, nokuthuthukisa intuthuko eqhubekayo emikhankasweni kahulumeni, basiza ekuthuthukiseni ukwethemba ezikhungweni zomphakathi futhi bavikele imithombo yentela.

Izinselele ababhekana nazo, kusukela ekucindezeleni kwezombangazwe kuya ekunqandeni izimpahla kanye nasengozini yokuthunjwa, zibalulekile kodwa zingenakunqotshwa. Isivikelo esiqinile esingokomthetho, izindinganiso eziqinile zezimiso zokuziphatha, ukutshala izimali kwezobuchwepheshe nasebantwini, kanye nempucuko yokungaqiniseki kochwepheshe konke kuqinisa izinhlelo ze-’ eziphumelela kakhulu. Izindinganiso zezizwe zonke kanye nokubambisana kuqinisa umsebenzi womhlaba wonke. Umsebenzi wabo ongagcini izimali zomphakathi kuphela, ihhovisi lokuhlola elizimele ngempela lingenye yezindlela eziphumelela kakhulu zokuzikopela izimali ezingazenziwa. Enkathini yezinhlelo zikahulumeni eziyinkimbinkimbi nenkathi yokuzimela izimali ezizimele, indima ye-ogadathasi womphakathi ayikaze ibe ebaluleke kakhulu. Umsebenzi wabo awusekeli izimali zomphakathi kuphela kodwa futhi usekela isimiso esizibusayo labo ababusayo.