Table of Contents
Isingeniso
Kuleli zwe lanamuhla eliyinkimbinkimbi nelihlangene, izimiso zobubonisi ziye zaba amathuluzi abalulekile okuthuthukisa ukubonakala nokuziphatha okuhle kohulumeni, izinkampani, nezinhlangano ezingazuzisi. Lezi zinqubo azizona nje izivumelwano zezemisebenzi zezembuyiselo − ziwumnyombo wokwakha oqinisekisa ukulandisa, ukuvimbela ukuziphatha okubi, nokukhuthaza ukuthembeka. Ngaphandle kokuqondisa okuphumelelayo, izinhlangano zisengozini yokuchachachacha, ukuwohloka kwezindinganiso, nokungathembana komphakathi. Lesi sihloko sihlola indlela inqubo yokuqondisa esebenza ngayo, ukuthi kungani ibalulekile, nokuthi yini engenza ngayo ukuze ziqinise ikusasa elinokukhanya okukhulu nelezingalo.
Ukuqonda Imishini Elawulayo
Izinqubo zokulawula zibhekisela ezimisweni ezihleliwe, ezakhekile, nasemikhubeni eqondisa izenzo, ukubukeza, nokuqondisa izinqumo zabantu ngabanye nezinhlangano. Injongo yazo eyinhloko ukuqinisekisa ukuvumelana nemithetho, iziqondiso, izindinganiso zezimiso, nezimiso zangaphakathi. Lezi zinqubo zingahlelwa ngokwehlukahluka kakhulu ezimweni zangaphakathi nezingaphandle, ngayinye ifeza indima ehlukile kodwa ephelelisanayo.
Imishini Yangaphakathi Yokuqondisa
Isimiso sokuqondisa sangaphakathi sakhelwe ngaphakathi esimisweni sokuzilawula senhlangano. Izibonelo zihlanganisa iminyango yokuhlola yangaphakathi, amakomiti ezimiso, izikhulu ezilalelayo, namakomiti aqondisa ibhodi (njengamakomiti okuhlola izingozi). Lemisebenzi isebenza ngaphakathi enhlanganweni kodwa iklanyelwe ukugcina ukuzimela okwanele ukuze kuhlolwe imisebenzi futhi kuvinjwe ngokusemthethweni futhi kukhishwe ukutholwa kwabaphathi abakhulu noma ibhodi.
Imishini Yangaphandle Yokuqondisa
Ukuqapha kwangaphandle kuvela ezinhlanganweni ezingaphandle kwenhlangano, njengezinhlangano eziqondisayo, ababali bezincwadi abazimele, amahhovisi ahlolayo, imithombo yezindaba, nezinhlangano zomphakathi. Lezinhlangano zinikeza umphetho owengeziwe wokuhlola, ngokuvamile ezinegunya lokuphoqelela izijeziso, ukujezisa umphakathi, noma izenzo zokufuna ukulungisa. Ukuqondisa kwangaphandle kugxeka kakhulu ezingxenyeni lapho ukwethenjwa komphakathi kubaluleke kakhulu, njengezinkonzo zezezimali, ukunakekelwa kwempilo, nohulumeni.
Izingxenye Eziyinhloko Zokuqondisa Okuphumelelayo
Ukuze izimiso zokwengamela ziphumelele, kumelwe zihlanganise izingxenye eziningana eziyinhloko:
- cacisa imiyalo – incazelo yesilinganiso segunya nomthwalo wemfanelo
- [[Ukwengamela:0] Ukuncitshiswa – ukukhululeka ethonyeni elingafanele lalabo abengamele
- inikeza ukwaziswa[ - ikhono lokubukeza amarekhodi, izisebenzi zokuxoxa, nokwenza uphenyo
- amandla okuphoqelela - igunya lokutusa noma ukusebenzisa izinyathelo zokulungisa
- umehluko – ukutholwa kobubonisi kuxhunyaniswa kubagcini-mathikithi ababalulekile
Ukubaluleka Kokubona Imibala
Ukubona ngaphaya kwangaphandle kuwumkhuba wokuhlanganyela ukwaziswa ngokukhululekile ngezenzo zenhlangano, izinqumo, nemisebenzi. Kuyi-rectible yokuthembana kunoma iliphi isikhungo. Uma izinhlangano zibonakala ngokukhanyayo, zenza abaqashi babe nemisebenzi ($abaqeshwa, abathengisi, abanikazi, abalawuli, kanye nomphakathi ("ukuqonda indlela izinqumo ezenziwa ngayo, indlela imithombo esetshenziswa ngayo, nokuthi izindinganiso zokuziphatha ziyasekelwa yini.
Izinzuzo Zokubona Imibala Emibi
- [ Ithemba lomphakathi eliqinile [-Izakhamuzi nabathengi bangasekela izinhlangano ezisebenza obala.
- [ i-paresion egcina ukuthembisana [ - - izinhlangano ezibonisayo zimema ukubuyisana nokubambisana, okuholela emiphumeleni engcono.
- Inciphisa ingozi yokonakala [ - Ukukhanya kwelanga kuyisibulala zinambuzane esingcono kakhulu; ukukhanya kwenza kube nzima kakhulu ukuba ukuziphatha okungenazimiso kuhlale kufihliwe.
- imisa ukwenza isinqumo - Uma imininingwane nezinqubo zivuliwe, izinqumo zingahlaziywa futhi zicwengisiswe ngokuphumelelayo.
- [ Iqinisa ukulandisa [-ukubona gca kunika umthwalo wemfanelo ngezenzo nangemiphumela, yenza kube lula ukugcina abantu nezinhlangano zinesibopho sokulandisa.
Indlela Imishini Eqaphile Ekwenza Ubonakale Ngayo
Imishini yokuqondisa injini eqondisa ukubonakala. Ivula amathuba okusebenza ngokudala amathuba ahlelwe kahle okugeleza kokwaziswa, abukezwe, futhi athathwe. Nazi izindlela eziyinhloko zokuqondisa ezithuthukisa ukubonakala:
Ukubika Nokukhipha Imishini Njalo
Amapulani amaningi adinga ukubika ngezikhathi ezithile (izinkulumo ze-secnacial, amabhodi okusebenza, imibiko ye-odoli, kanye nokuhlolwa kwemiphumela. Lemibiko ivame ukutholakala emphakathini noma kubaqondisi bemikhakha eyinhloko. Ngokwesibonelo, izinkampani ezidwetshwe obala kumelwe zibhale imibiko yaminyaka yonke ne-Seciture and Exchange Commission (SEC) e-United States, ukunikeza impilo engokwezimali, izingozi, nezenzo zokulawula. Inzuzo ngokuvamile idingeka ukuze kusakazwe i-IRS Form 990s, kubonisa izindleko zazo, izindleko, nemisebenzi yazo yohlelo.
Ukufinyelela Komphakathi Kolwazi
Inkululeko yemithetho yokwaziswa nezimiso zokwaziswa ezivulekile zinika izakhamuzi amandla okucela nokuthola amarekhodi kahulumeni. Izindikimba ezihlolayo njengeHhovisi le-Ombudsman noma izikhulu zokwaziswa zomphakathi ziwasebenzisa la malungelo. Engxenyeni ezimele, imithetho yokuvikela abathengi ingadinga izinkampani ukuba zidalule izithako zemikhiqizo, amarekhodi okuphepha, noma imisebenzi yezisebenzi.
Ukuhlola Nokuhlola Okuzimele
Abahloli bangaphandle banikeza ukuhlolwa okungakhethi ukuthi inhlangano ilandela izinqubo zayo ezishiwoyo nezimfuneko ezingokomthetho. Lokhu kuhlola kungaba okungokwezimali, okusebenzayo, noma okungokokuziphatha okungokwemvelo. Uma imiphumela ikhishwa (noma ihlanganyelwa namabhodi aqondisayo) aveza umbono ocacile wempilo yenhlangano nobuqotho. Ngokwesibonelo, iRomagement Accounting Office (GAO) eziminyangweni zase-United States imibiko etholakala obala futhi isetshenziswa njalo yi-Congress Congress ukuze yenze izinqumo zezimiso.
Isivikelo Sabacuphi Bemihubhe Neziteshi Ezibikayo
Izinqubo zokulawula zivame zihlanganisa ukubika iziteshi eziyimfihlo − i-hotline, izinsika zezimiso zokusebenza, noma ama-minural organs jl() avumela izisebenzi nabanye abaphethe ukuba babike ukuziphatha okubi ngaphandle kokwesaba ukuziphindisela. Izivikelo zeWhistlever ziyithuluzi elibucayi lokubona ngapha nangapha ngenxa yokuthi ziveza izindaba ezingase zilahlekelwe yizo. Imithetho enjenge-Dodd-Frank Act e-U.S. inikeza izisusa zemali kanye nezivikelo ezingokomthetho kubacishisi bemilindo ababika ukuphazanyiswa kwemizwa.
Ukuthuthukisa Ukuziphatha Okunobuhlanya Ngokugada
Izimiso zokuziphatha ziyikhokhampasi yenhlangano. Nakuba ukubonakala kwangaphandle kugxila ekuvezeni ukuqapha, izimiso zigxila ekutheni kulungile noma akulungile.
Ukumisa Iziqondiso Ezicacile Ezingokwesayensi
Amapulani alawulayo ngokuvamile adinga izinhlangano ukuba zithathe imithetho yokuziphatha, izimiso zezimiso, kanye nemithetho yempi. Lamaphepha abeka amathemba okuziphatha, ukwenza izinqumo eziqondisayo ezindaweni ezimpunga, futhi anikeze isisekelo sokuhlola ukuziphatha. Ngokwesibonelo, i-Corporate Reconvetance Principles ye-OECD] itusa ukuba amabhodi asebenzise izindinganiso zokuziphatha futhi aqondise ukusetshenziswa kwawo.
Ukulinganisela Izindinganiso Ezingokwesiko
Ukuba nesimiso sezimiso zokuziphatha akwanele, kuyadingeka ukuba kuqikelelwe. Izindikimba eziqaphile zilandela i-arhente ngokuhlola njalo, ukuhlola izingozi, nophenyo. Zingase ziqhube nezinqubo zokuqeqesha ukuze ziqinise amathemba ezimiso. Ezinhlanganweni eziningi, isikhulu sezimiso zokuziphatha noma isikhulu esilalelayo sibika ngokuqondile ekomitini yokuhlola ibhodi ukuze kuqinisekwe ukuthi i-gadi nokubonakala.
Ukukhuthaza Isiko Lokulandisa
Ukulandisa kusho ukuthi abantu ngabanye namaqembu anecala ngezenzo zabo. Ukulawula kudala ukulandisa ngokulandela izinqumo, ukulinganisela imiphumela, nemiphumela enzima ngenxa yokuphulwa kwemithetho. Uma izisebenzi zibona ukuthi ukuphambuka kwezimiso kuveza imiphumela yangempela, / noma imiphumela yokujezisa, noma ukuveza obala, kuqinisa ukubaluleka kobuqotho. Ngokuphambene, uma ukuziphatha okuhle kuqashelwa futhi kuvuzwa, kuqinisa isimilo senhlangano.
Indima Yokwaziswa Nobuchwepheshe Ekuqondiseni
Ukuqondisa kwanamuhla kuncike kakhulu ekwazini ukwaziswa okungahambi kahle, ukuhlakanipha kokwenziwa, namathuluzi emishini ukuze kubonwe ukuthi izinto azikho naziphi ezibonisa ukuziphatha okubi. Ngokwesibonelo, izinhlangano zezezimali zisebenzisa izimiso zokuhlola ezentengiselwano ukuze zisebenzise i-flaging dood. Izinhlangano zezempilo zisebenzisa i-software yokuhlola ukungalingani. Lezi zinqubo zenza ubucukubheki busebenze kakhulu, kodwa ziphakamisa imibuzo mayelana nobumfihlo nobandlululo lwezimo lululo oludinga ukusingathwa yizo ngokwazo.
Ukuhlola Imishini Ephumelelayo
Izibonelo zezwe langempela zibonisa indlela izimiso zokwengamela ezingabangela ngayo ukuba kube sobala nokuziphatha okuhle ezimweni ezihlukahlukene.
Ukuhlolwa Kwecala 1: Uhulumeni Uqondisa Izikhali Zasezindlini Zasenkabeni
Ukuhlolwa Kwecala 2: Uhulumeni WobuKhomanisi – AmaKomiti Okuphishekelwa Kwezincwadi Nezikhulu Zokuhlela
Izinkampani zomphakathi zidingeka ngemisebenzi yokuhweba ngamasheya njenge-New York Stock Exchange (NYSE) ukuze zibe namakomiti okuhlola azimele akhiwa amalungu ebhodi. Lamakomiti engamele ukubika ngokwezimali, ukuqondisa kwangaphakathi, kanye nokusebenza kwabezomthetho. Ngaphezu kwalokho, izikhulu ezilalelayo ziqinisekisa ukuthi inkampani inamathela emithethweni enjenge-Freign Cormony Procects Act (FCPA). Impumelelo eyaziwayo iyindlela uJohnson & umsebenzi kaJohnson ovumayo owasiza ngayo inkampani ukuba ihambele phambili izinhlelo zemikhiqizo nezikhungo zomthetho ngokusebenzisa iziqondiso eziqinile nokwenza imilinganiso yokukhanya. Inkampani yayo esekelwe ekuboneni i-transtio, ifakwe ngezimiso zangempela zokubika, isiza ukuthembana komgcini mthwalo.
Ukuhlolwa Kwendaba 3: Ukungazuzi Inzuzo Yokubonisana Ngokuchaphayo - Isikhulu Somphakathi Nezindinganiso Zokulandisa
Izinselele Zokwengamela Ngokuphumelelayo
Naphezu kokubaluleka kwazo, izimiso zokwengamela azinakuphumelela ngokuphelele.
Ukuntuleka Kwemithombo Yengcebo Nezimali
Imisebenzi yokuqondisa idinga izisebenzi ezinekhono, ukuqeqeshwa, ezobuchwepheshe, nesikhathi. Izindikimba eziqondisiwe ngezansi − kungaba iminyango yangaphakathi yokuhlola noma abaqondisi bangaphandle ukuze babukeze ngokucophelela. Ngokwesibonelo, amakhomishane amaningi kahulumeni asebenza ngezimiso zokuhlenga, alinganisela amandla awo okuhlola izikhalo noma ukulandelela ukulandelela ukulandelela kokuhlolwa kwezincwadi.
Ukumelana Nezinhlangano Ezingaphakathi
Abaphathi noma izisebenzi ezizuzayo ngokwesimo singamelana nokungaqondi. Bangafihla ukwaziswa, uphenyo olungaphumi, noma ukunxusa ukuze banciphise igunya lendikimba yabaphathi. Lokhu kwenqaba kuvame kakhulu ezinhlanganweni ezinezimiso ezibuthakathaka zezimiso zokuziphatha noma lapho ukuhola kubeka khona kuqala isikhashana sobuqotho esikhathini eside.
Ukuqeqeshelwa Izisebenzi Ezingaphathi Izisebenzi
Ochwepheshe abalawulayo kumelwe baqhubeke besebenzisa izimiso ezivumelana nezimiso zobuchwepheshe, nezinselele zezimiso. Ngaphandle kwemfundo eqhubekayo nentuthuko yobuchwepheshe, ikhono labo lokubona ukuziphatha okubi noma ukuhlola izingozi liyancipha. Ngokwesibonelo, ababali bezibalo abangaqeqeshwanga ngezezentengiselwano bangase balahlekelwe ukumelana nezimiso zemininingwane ezilawulayo zenhlangano.
Ukubanjwa Kwesimiso Sokuqondisa
Izinhlangano zobuqondisi zangaphandle zingafakelwa izimboni ezilawulayo − isenzakalo esaziwa njengokuthunjwa kokuqondisa. Lokhu ngokuvamile kwenzeka lapho abaqondisi beqala ubuhlobo obuseduze nabaholi bemboni, noma lapho umnyango owenziwe ngokushelela phakathi kukahulumeni nomkhakha ozimele ufinyele imingcele. Abalawuli abalawulwayo bangakhipha izijeziso ezibuthakathaka noma bangakunaki ukuphamba, bakwenze kungaphumeleli.
Ulwazi Oluyinkimbinkimbi
Izindikimba ezigadile zivame ukubhekana nokwaziswa okubanzi: izinhlangano ezizabelweyo zinolwazi oluningi kakhulu ngemisebenzi yazo. Imikhiqizo eyinkimbinkimbi yezimali, amaketanga ayinkimbinkimbi, kanye nemisebenzi yembulunga yonke yenza kube nzima ngababonisi ukuqonda ngokugcwele okwenzekayo. Lenselele iyakhuliswa lapho izinhlangano zisebenzisa izisekelo ezifiphele ngamabomu, njengezinkampani zamagobolondo, ukuze zifihle ukuziphatha okubi.
Iziyalezo Zesikhathi Esizayo Zokuqondisa Imishini
Ukuze kunqotshwe lezinselele futhi kuthuthukiswe ukuphumelela, izinhlangano nohulumeni kumelwe zishintshe futhi zivumelanise ukuqondisa kwazo nokusondela. Iziqondiso eziyinhloko zesikhathi esizayo zihlanganisa:
Ukutshala Ubuchwepheshe Ukuze Kuhlolwe Kangcono
Ukuhlola okuqhubekayo, ubuchwepheshe bokwenza umshini, nokuhlola isikhathi sangempela kungasiza ukuqondisa izindikimba ngokwaziswa okukhulu ngokushesha. Ngokwesibonelo, amaqembu angaphakathi angasebenzisa amabhodi okuhlola aqhubekekayo okuthi ukuhwebelana okungajwayelekile noma ukwephulwa kwezimiso njengoba kwenzeka. Ubuchwepheshe bokuqondisa (i-Regtech) amakhambi angahlola futhi anciphise amaphutha emisebenzi. Nokho, ubuchwepheshe bungahlanganiswa nokwahlulela kwabantu kanye nezivikelo ezingokokuziphatha ukuze kugwenywe ukuphambana noma ukuthatheka.
Ukuthuthukisa Isiko Lokubonana Nezimiso Ezifanele
Imisebenzi yokubusa ingcono kakhulu uma ifakwe kuyi-DNA yenhlangano, hhayi nje ebekwe phezulu. Abaholi kufanele bafanekise ukubonakala kwangaphandle ngokuxoxa obala kokubili impumelelo nokwehluleka. Izimiso zomvuzo kufanele zisebenzise ukuziphatha okuhle, hhayi nje ukusebenza ngokwezimali. Ukuqeqesha nokuxhumana kufanele kuqinise ukuthi ubuqotho abunanzuzo engalawuleki. Izinhlangano ezinjenge-Google no-Unilever ziye zafaka amasiko “ezokukhuluma” lapho izisebenzi zizizwa khona zilondekile ekukhuzeni, kunciphisa isidingo sokuqondisa okukhulu.
Abaqondisi Abahlanganyela Enqubweni Yokuqondisa
Ukugada akuwona umthwalo wemfanelo wababali bezwe noma abaqondisi. . . .Kuhlanganise abathengi, abanikazi, izisebenzi, namalungu omphakathi .-ayinandima ekufuneni ukuba ukubonakala ngaphandle kwe-intshi nokugcina izinhlangano zilandisa. Ngokwesibonelo, ukuthatha izintambo zomphakathi kushukumise izinkampani ukuba zidalule indawo ezungezile, umphakathi, kanye nokulawula (EG) imibalwa. Izakhamuzi zibika ukuphulwa kwemidiyamu noma ngama-tept, kungokunye ukuyekelela okuvelayo.
Ukuqinisa Izindinganiso Zembulunga Yonke Nokubambisana
Ezweni eligcwele kakhulu, izinselele eziningi zokuziphatha nokubonana zinqamula imingcele. Izinhlangano zomhlaba wonke ezinjenge-OECD, i-World Bank, neZizwe Ezihlangene zisebenzela ukumisa izindinganiso zobubonisi ezivamile. Ngokwesibonelo, i-United Nations Convention emelene nokonakala (UNCAC) inikeza amazwe isimiso sokusebenzisa izimiso zokwengamela ukufumbathisa, ukubhaka, nokusebenzisa imali. Ukubambisana okukhulu kwezizwe ngezizwe nezimiso ezingcono kakhulu, i-data, kanye nosizo oluseduze oluvimbela ukuphatha okuphumelelayo emqongweni wezwe.
Ukwakha Usizo Ekuqondiseni Izakhiwo Ezisobala
Izinqubo zokulawula kumelwe ziklanyelwe ukuzivumelanisa nezimo ezishintshayo − noma ikuphi kusukela ekuphazamisekeni kwezesayensi, izinkinga zezomnotho, noma ukushintshwa kwemithetho. Ukuhlelwa kwemidwebo, ukuhlolwa kobubonisi, nokubukezwa kobubonisi ngezikhathi ezithile kungagcina lezi zimiso zisebenza. Ngokwesibonelo, umqedazwe we-COVOVID-19 wembula indlela inkohlakalo engavela ngokushesha ngayo ekutholeni isimo esiphuthumayo; amazwe ayenezindlela zokuqondisa eziqinile endaweni angakwazi kangcono ukuqaphela nokuvimbela ukukhwaba emagameni nasezivumelwano ze-PPE.
Isiphetho
Izinqubo zokulawula akuzona ezenezelo ezizimele ngokuzikhethela, kodwa ziyisisekelo esibalulekile sanoma iyiphi inhlangano enikeza izindinganiso zokubona ngokukhululekile nokuziphatha okuhle. Ngokuhlela ukugadwa, ukugcinwa, nokulandisa, kuyasiza ekuvimbeleni ukuziphatha okubi, ukwakha ukwethembana, nokuthuthukisa ukusebenza. Nokho, ukuqondisa akuyona into ekhona; kumelwe ishintshele ukuhlangabezana nezinselele ezintsha nokusebenzisa amathuluzi amasha. Izinhlangano ezitshala imali eqinile, ezimele, nezokwengamela izimiso ezihlala njalo, futhi zingakwazi ukuthuthukisa indlela yokubonana nokuziphatha okuhle, futhi ziyokwandiswa ngokuqhubekayo.