You are on page 1of 12

?,I?nnq h,hf,.

a,z, +,n,nc 'LLh+c


The Federal Democratic Republic of Ethiopia
Ministry of Finance and Economic Cooperation
''' -.:

TlCTl/.+tu nhqACI- h+f itl@ qnnQF aolfAET fiac.rl.


nffrn+ i

'1.&?-:-
ogop4fi.hlq2W-

nh9-/-A ooT"tt-| g+f,qln hn+.q.q.c h"r +fc 64}l2aa1 (h?.q.+nnn) hl*K


7(1) "9oo7-l/ol- anltL#T go.nf h,q.4' p\L hq eAoo-fFT tmt\* n'?.Ln++
f'lfilt:: TIC'HC hLlgoo-f' "LLh+<- nol.foqa. aool,f, f,ahqd,,gAdt::

ftrur o"wll- ?+flznf.? anool,f, 11 'lF hrLu 2c hff.vll g4h?A+rl n^lf?


h++r+ 15 +7 20ag q.r. kry'c n/-/,- ttf, h'Ie,od \T&KL? hf4frQA?::

hh^rf 2c
//
/fl
<fiTil.-:l
/vt v
h"{l€"Ahtttt a,h@'&
?A4gi clhnat
.a- Ahftc rflg+q nq.f p+ rtcs d?tn+c f-]b/-
q dhthc fh.hqq. {-ntc ncs 'ztn+,c ,e"hr'
q- hoo72 t-l' a.sL hn+l+/*t/e?-Ln+a+
q r1h'hlThn? ef,/.n.F&l-
.e- rlir?tr?c\?r4-* sf,/-h.t-&i,
1.h..4.E.tCi
l{tt-h-y' h11 1r hqt 2Cl
f d-g-l"h oR72F+ fdFftf h&+C+ hn+q.qq
omwd,f *TC 4TlZACIg

?ztlclf, h"hf'Y,*,lt,flt '2,2rt*c


r#9"* zCIog q.f-
?hg-{.h so22p+ f6rnf An+eT hft+4.q*
rysue? *ffC T|ZAQ9

hSdN h?.q

m?4{ *z,tzph

# {l^rlfuill?
r?'In'fiq ?uhf"'t. {-t.nc "zLtr+c n4.f.a^ ao,11t-4.
lr?F 4TC 64812A01 h29+\7ih h.I+fr. 7(1) n+Arn &.
r+gqth hh+sf,c
r-Ant? oowl\ l?.v17
oaoo(,f, ho.fa6::
2. hqC Cdfl
f'D oooo4g "?Lg-6A ao-r'rt-i- Fc*nT 1,n.4-cF hh+ilf.c moo{,f,
+,1.c
47/2A09" +'flnp A.rn+n ,€,T4dr::

3. hcq"z
g4ly h"tq{t a4 hct,r ?aL.fhma.
hd\|f? nft++c fi,.t, oooo\f a,ht fb
94+q ua-T fihkt"A o*t2t-, f+f,q-rn hft+.q.(C
648/Zoa1
thrr+4?in;: {t4.9,/.il ao'I2rnl. r;f,qlh g,-},n *fc 1go/2a02i^?F *Lg_/^A
do'I"lt-l- 8(I}flf h&1, o"o"(,f +,TC 7/200g,
{lt-.^'/ii'- sotLt_i wl.+++
hpF +fc 515i19gg ?i9 f,072 rr?,h fhl.ha. no,rI.
?/"/^
r+fc ff,Ln bxtl.i
hl"?,fty" t'flqr ?-tlfi,6tci hq fs"Arl#{. oaoaf,f,pl_ r+hftiftfl...I
*ct-r F,,e,4fu:: hltu n+6n al6f- filLu oooot,f at hf :_

3.1 "hh+,qf-69 +m41+" qnl. ?oo77t-4- aolt',F.T Fo.rrT h&4.


hsd\ flrlor yn* h.+*"qcq aql- t7* h"zLh-E+ ?h/_
?"1.f L$-
*mt\.l- \o,::
3.2 '?ficr u.n+ hfi+4.qc" qn4" renT h,ql, ?/_6 hsd\
gwa+F+ Wf'qi r+TCi gg,Ln h.q.c4r+s
tmL; r?Ia.a.ci r/-& trd.E*..
9"flqi trto/. ae.A**,J t f /-Amq t fq1fi6q g,n+.q ?*\pcq;t.
bCy"\P.T'T fao{r'16 4.2 +lttdl" f"Zytt4-t- }o. i

Internal Aud.it Direciive 2009 Ak/TA


3.3 'Fenrp he+ gf-6 hSA" "IAI. {toa7.lto4, oa,lt'/,f Gi' u"q*C
dr.fi,n r&.h,r hs.4. r-t.p+'l A"Thq$1 r!.f.hn fhP,.4'
24A'q fh&4'
rlhoo-f {CIli^'l hnlf't ?gil ?/-(. hsdr ?al.::
3.4 0,H.D ooapLf a.hT na2k ?f ?+g.1,t,to.. ?ili.'I.' ?,1 f\+a :l

4. ?*L14"14 afiT

9U anoo(,g nhf-/.A aoT.tt-I. ?+f,q.?n hh+eR,C h"F {.fC 648/2001


(h?.R+4'dn) ?o"71t-1' a"l(L#T +fld'. 0,t a"rlh'tl- u.r! 4f, +l^1'I.
,0fqdr::

5. qAOyPT

?H,U ooool,f 1\nF4-:-

5.1 fLP-bA a"2"tt-l' oat-if, ft.f.T fo.nT h&+ 24A, hq \ho,.fp:i


?qq ?n;\+f tf\a- ftoo-f,fay f"\mfi+q{.6..1 )1d,i+ h7&fhe61T
"lgLl i
5.2 fiao'I"lt-|- o"hlf, fL*F o.nu /-"X f fI hq {lg+ a4fo. Ahoo-gp4
?+o7 flo.frT hqf* g/-a hfiA hT&fc d,th|,ti
5.3 no"T'tt-l' o"h/,f {t{-T f# rCI.nf h&\ gt-t hq:ft.T. 24;,14.Tn'.z
no\'tqf,' fio"a4l- go"T'rt-| u.fl+s -1.fiL4- At-Ao"ttl- g4.,1 .{rr
oo?{v1 Ad'lLp't+ hTT:fly dTmThCi
9To:;
6; tm6\$
6.1 ?oo-1"1t-1' ffi/n+-+ fCI.fiT h&1, hh+,q16q,,fm614. A"ZZ1++
?o,'t

6.2 ro-nT h,q.+ ndn+ +bh+ p'|,,a. +mt\+ h"l.h/'n+ ?ooTLt-l-


oo,t-Lf &+ r04,e )\& \a.t
6.3 ?aoT'|t-:b oo/tt"-f.T hcz"q,n:F ro.nf hp,.4. ?h6 hsih hfi-,-&g,/^E
*nL\4fid|.. n?fo. o"h/,f t!.t" rt'v.71fl1 go.ftf he"+- gh/, hsA
?\/- 1gj,'z ]
.l
tl
Internal Audit Directive 2009 Ak/TA fn
\./
,4
V
t
6.4 r+c?6r1fi sontf ftf.T rCI.nq h&+ (fu{. hsft T fth.q.l. h/.+a.
t'm/'1*'fa> fr+.r'r' d.'?'.n{-fi{. tc't"q,q oohl,f fLl" )4a, tff
rhe.4- tTcfTo', fihfr/.l\ h+c76*Lfi aotol,f, tL.b
)4/- n..f+cfl,
nlilq'|""- A?iot,. ,n/{Ll' fh&l' ?},'h hqd\ ,efi+4dr4r}::

hsd\ u.n+

7.

7.1 foo,"lt-F sopdf &.FT ?n.oag4y4to'.Z n*l.i f"Zfh+,qg++.,


?T'fid+ aam'tr hq ?q.fhqo-r-4,1 ?1''/, n++ h-tr+ crhT fh,t{l
r'.fiT h&+ hq.eEF+.q T'KQ tfi&fc ff.c.tlr: Agh6 a'y.p+r, ?hL
ooncTIC ftl2qd ;

7.2 Fo.nf h&+ )LA,i rtAoo-fpfl nfooZlt-i. oohdf {La:T 9o"Krlltt


f hq{ty'At:
7.3 O?ooltLf fg.nl} h.q.+C haoo"Rt} Ai,i. too&f;..CI, hht-ttl.a.
?oo-f
'W+' fl,ov ootf?1 ftplqL::
7.4 (l(cn/94 .t'ooflfiw n/-/,- fp,l. fp.lr.l hS1-C+ ftg.uC{, KtE,
lr?rl'fl?l' fh0,. rr-/,- Arr:^f,
h$ t-,.a.-l {ltoahtt.f ?ah4^l-| n-Afirq
froqrlr *&4t.o- (oo'f, .{rg+- ?t'4+sr-T .frgF- h7&,i/_4a.
f RC2d:2
7.5 t?oo7"11-4 o"/{1,.t-T7 fp.n1 h&+ )4d,pry f /},6 hl*nft7.
p"ooll$l1z:

7.6 tro.nT h&+C"f1 g,+ryd.d; ?g,Ln brytl. K,hftt1i g1mg4f,


fo.n,f
h&+ w6+FTz ghfl.. u.fli. fht &Kl|tt::
7.7 rofiT 1,8.4 qAoo-f F:fr.- hh?.e o"ltt l. 0.q.a4 ^a/{L* ffto'.l.Ai
7,8 {iarAT he.+ ?hd, h$d\q fioaT2t-l- ttu/"4f G+ arhhdt
rP6
hfro""t etl' A..i+ n{,cn.}- hl.t.d\

Internal Audit Directive 2009 Ak/fA


7.9 fc.ftf h&l- ?4.oo1"94-7 f A.h.i g.Lnri+q ?hu,t C pCq.f.T
y ${tta.i,s4?i4d\ hTe.u.y.' +2qz.qi| fT s7 f,h4.+t\At:

7.1A f{D'nf hp,.t' ?r-r^ hsr\ w/,+E+', Lhcgq AF AF sotytrT


qf,\i.-q
tl"\A.htdl" q6+" {lflan$? oaLA .Ehffun.
f,f,q;iil9?"f[6.r-
r+?i4d- tlao$,Ei +d\rq4 ?aot\ htf1n hf,e4g{_
/_cq.F:i.1
noo*"IfiC g'fcl},A aotT h?d\?ft.+ .€,fi4Cr::

7.11 F(I}.n{. h&+ ?/-/, hsc\ rn0, \f.A fi41i.? o"w7l.


qf.\4'q .fl{1. n"IgLI firr^f,
na"flft{ fiootT.f,I frlot. )f,d b+g 7"LEFT,1
abtEt* ftplnt*i
7.12 f@.nf h&+- ?/-(. hqlA w6.1++1 ?/-Amq q4rl. g,qn4
fT4
n"'l*f,ti ?h'yc hq ?L)r,/", uL r,"dmq s4t{.T,, AIL+., hf./,k.t_
f'f'tldi
7.13 ?/-Amq nf+ F,F,vtAi ?'6LCC; gt\tf ?,' /-Anqo,+ h?&nfir
nolgtl gOnf h&+. u,/-+FTz nhr F,2\\tt::
7.14 WAfto,. ptrlrn l-Amqp:F fiooT7t-* aopt,g &+ 9o"rw47
dorn+ f,,tol'lolLi T.t\aq khoov{:6..7 Af,+_ ^f-?nmlhl,f
hcy"'np.T F,ah4,tt::
7.15 ??oo72t-4. o"/fi.t\ f6rn,T hs.| u,a+++ f^t1n/.q
?.e?ri
h?q'n qno.
ir? oDrp|i- f,/.froltrz: "n{-q
7.16 r@.nT h&+ w6++T't haApFq ?p,.hTA:rT,q?+ eaoooeooe
fit-k4^A oo72t-4- w6+4:F fgfi.Tn.?T f+&f h4,1.141 K'r.fi *TC
7711994 oDwA+ o4?, .Ofraldr::

?so|"l t-4 ooto lf {tg$:-

B.i llrp"irT he..T g/-t" hq:A y"ry ?VI (p,6 hhqfl. hf rruqd? ?h/.
271-1+ f.d".r/,':tui +h"1"1- fl.cp:fZr flH2nft.'
8.2 nd,.nf h&.1. ?/"6 hsc\ rn.f hnf,qf,c ?{t.c {.s-t_.T?
hq A/r.T
'q;,fl hsn- wb4'ry;F1 gn|-i +4'1h.: ofl.r-..) nfi4 u.brF f,rwgrrh-i

Internal Audit Directive 2009 AkfiA


l:i$'fif Ptoi"h

"':,il_V.
8.3 go'nT he.+ u'6+ry+ Art-T ?o"htf
,t+",1
tt+, w6+++ ?*I.ftT.?Ta.
f+{"T \Trr,yA_!Ta.
f g-Cpn-i
8.4 no'nf h&+ ?n/f hsd\ u'6++:F RooaTI ghfi4tu t h.,t/^a.
'fooQnl\ ?tf| ?h/. ^thtLn nfl. f,o"g:rlh--, At-6o. f"ZfhA.A,l.
aDql,fP:fTr nn+, u.zf f"?q*i
8.5 ro.nT ?,8"4- ?p6 hfiA? hmg4f, hew!", F,h4.+^tr", ro.hT
h,q.l-
h6+ry+ (h1^ oo717.fi o"o",L hgi^ :
^lhnaFf',ti f,#ema(,t nf+fl
loo* n'ZLn++ (,TCi- fg_C.ttv;
8.6 Aa-fiu+,a ?h&+. +-lq6+ +1n.a,7 r+ca.q2fi
f Ncp/ri
9.

ro.nT hn.?-:-

9.1 r0'nT he.r' ?h/- hsc\? r0a+ c4?"{- n'1H2Er- hoot-Jf,


G+
f+cqdI
9.2 ro.nf h&4, w6+++.1 .HCTIC aoLE hg-/.k.t, F,f,vtdi
9.3 rdr'nT he+ )LA,a- n?T,rh jaa* rp.n,p h&4. u,6+++1 r/-6
hl"q0f f,oo-Hglti a.nt*.|g., h"n.1-h.b+ gAhr\i
g.4 r+c't*Ls oohdf tt{.T 80.nf he.l, ?/-6 hsc\? ?hs,.4.
d7c4-
g+04A i f,,'lcm'lnldl," 2,fie aoAlt F,hqhi /,z;C+.1
h?q1. oohdf
ftl' drcl- 2C n'],n'tghr\ hoohLf ru+ rn4.e )^d. fllr,td.7i5.
r1"?.Ln*+ fi"/d\rt6p
f+Cq[i
9.5 frn.nT hL.l- y/-/,. h$d\ hS{. ffil, aakfil fio,h?i. o,,'lft,
n+.tc
af,r af,r nnd|',a.C h,r,q:Z^ h"I.1.h.E+ f,\a.gc i
fibg,ti.
9.6 fl0'nT h'q.+' f /-6 hSA )4t, 1h+ f,Z.fi.i.Z w64.ry+ foo7.lt-y.
f /"6 hql-T hh{ttrr. n/-6'tfi/.+a.
\f, o"ljt.To".Z f,,,Feml^tt,i
9.7 Fdr.nf h.ni. g/-{^ hsA )4i, {lfa,+ r,acg,r,Lltt w/.+q+ {l/},/^
49
h{al,tfqfi0|^ hq f A&!,g htol,- ?++fi4.7 {t.rotlctlc
Ko,,d,ul
n"?.hfi4rfl- f r"/,- hS6\ {Ift..fi.qi fno.-gili

lnternal Audit Directive 2009 Ak/TA


9.8 go.nT he,l. f
tlq.ao/1L.p ?o1,?1. hfi/r.T ?b+*i ?hS.i. t,Z-C.f.:F
",b fil.g,t^A ool.lt-|, po.frT he.a_
hg "1.{tl-ooernT? h*/.L.fi {lt,aohht
oaoo/,,( +TC 712003 fl,|-g???CI. oowLl. f,6.7;oltt::

h$d\ lPft+
?tP(r+++ hh+e*e
10. frq.c
hn.u nr'T ?+nm+4. hzkt:mn* tf\a.t_
10.1 foo'l2t-|' oolfl,sT rCI-fif he,l- tr'nl. hsd\ ,rt,fTlF. +TC
rd'I.hq0la- nd-q-i-A T'nn.h ncR.nq FAar. u.n{. A'?+
"t?.n+c
ooo"/,f pT aowll- yg,::

10.2 "zLh-b+ {lr?ne o?ooT'lt-|- orlfi,.t.4. g"1.11. rGnT he,l. ?,tn/^


h$np;t( hS+. ?/-G aofu1+1 .nql. noo6g4- n"Zbh1 {,.J.C hy11aa
hoo / (L-t.T,p,.ffr.(4 dr : :

10.3 hool'r,rol- oolti-f'T no.nT h4.4, r/-/. hsc\ n'u.l\ hsl. rp6
o"R.n +fc
h.fhr"A"l ?oo't'tt-|, o"/(L* ?+TC u-g,++1 LFn_ Lft'Io
n'zln.b+ h'15.0k+ h'reilh!4- hz(,u.Lt-o. o.h/rg n.dT ,eT4d\::
1A.4 hqr"h ?++mQ wb+PT af, p6
hooh"l/,+.fla. 1t + hh/-6a. n+,
"r?tl{L h'1&g't1' ^I.Lh'b+ g"r1tnl o?n6nn6r,} qT.g_ fg+.
.eht,qd\::

1 1. rg"e4 6*,t+
hH.u nr'T r+nul+i- hzs:rmn+ f\m.z-

11.1 ?saT"rt-i- ,mlfL,FiF rfllfif t&.4- ?rot, hsd w6++T ?Rtn omi-
goy.hqo0\o' na-p-/.,d r'nn.h ficR.fiq
Ffio. unt ,ry.\.h+c oaoaLg?r\-
ovwl,l- \grz:

11.2 "?Ln*6 ?oa'|?t-t ooltL* ro.ilf h.a+1 fih$+ ?/-6 00R07 \g


wr-+++1 fio'tf,qg.c hT rr?i$&o'-t {looAn+ "aLh.b+ ?oossui]r, o.4h
hT&fi,T h.,,q.Aht.}. o.hdrf n.Af gT4d\::

fl
I
/r-\
tli
\ /l I

Y
(l/
hrternal Audit Direcrive 2009 AktTA

I
I
11.3 fiaoT'l,t-4, oo/{1,* fig.Ln nm| hEi}, ?/-h aog.tbl ?"1.t"1.4 rra+rT
oolf\* f,U'IT hol.\.n.b+ flor-gilz

11.4 '?.tn'A+ {tf.Ln *t:t'rLg.r! fvrh-|n hf,l. tr},h oo*trt..


h?oa7"lt-|' o"lt!{r.fr hnqfin n'L| ?g.LA b1t4:
"Iha.a+3 ftaa1.ltoi.
o",t-/,! {t+{ ?a.h,t he.+ ?tu/^ h,i:trr h"?rf1.,!h flo.tr+ nr;4 4!,
hT&dms. hq n'^r.I.h** ootut,.g IL+ .trL-,tK h,I&aQ !f-c2M1

11.5 htf, nrr- +TC 11.4 0"u,71. noq ?RLA om} r1?qa. ft'aoltL4.
rCI.nT h&4, rpa hsA .Fhqo.f ha1.ln++ .f.4hdr::
11.6 "Z\.h'b+ hl.tn bkti'' gooAtr+ +a&1dryiF? 11f,t4 Ogt.l, l1nlf
o"o"/,tp$ mw/"i- hf,ghc hhqao'.-t {loo}(* hsl- ?r,,/f o,,gfi.
4dn+ ?oo'I-lt'* n"/0") Bdrhdr::
11.7 fi(oaT'rtnl' a"/tL* ro.ftll. h4.+ hs+ ?p'd- o,g-.fi i.KLA bflli,
ooa,lg-c r'?.Tf1.4. ooht^c*2 ?"1.t,7.A- ??o"/{L* rd).n{t
^f. hni'. ?pa
h$.il .ul"+q+ fif gfo::
11.8 ??oo'I1t-|- a"ltL.FT r0nT h&4. ?/-(,. hsd\ w6*4T
qf!+ /rn-T ?/-6 hs/r"T hfil, r/-6 00g.(rT 4g Abgtl, fi?oolft.b
ooa,if.C
hf,4N?"::

12.'tl0e.@c

12.1 hrlu {tfT- r-rflut?,4- hzilfmnq. tf!(fi. rCI.RT h&+ ?/n|n hqiA
w6+4+ ?r$'@c ?q.hia1n. n4'g,/^h ?a""r-rh+. wt *FT h?fr
+fC 515/1999 h?+fr 26 hq 28 oowt.l. 16-::
12.2 nh?.q ?oo'l"tt-|' a"/{r"}'ro.fif I,&1. ?tna hq:A o.irf hs+ r|f?
?r"1, oo('{r n"fc Tt$-o"+ nfr..g.qc hTs.&ag,' *r.\h++ n zfanr$y
o"hd-Cl- o"w{^4 ?oo|.lt-|- oolt1h
'1h+.6.*,f n yp.nli- h6,&ke
?rfrqe/a-z fia"h?+ dzLn-b+ ?o"cl;bl7l cr4b hT&h,T YLS.A,'IA.T
or"hA$ n.nT ,0T4dr::

12.3 nd,.ftf h4.+ ?t 6 hs(l"T hsl- f/"'6 oo{.{l \f, O-Ho..O.C hmoo&.fl
h.fa"Ah{l- fq+d.+ ooh6-C*-7 ?"\f"z _ rO.nf hs.+ ?/_6 hsdr,
u,{^++;F .{lf ,z"tf| hrlrtTor"::
,f
fi
fl1
lv,
Internal Audit Directive 2009 AkftA

U
/
12.4 *1.\.h++ h"!9hht"41.1* lfih't r6).nT he,.l, ur/,+f hhc\ fitf\ g/-t.
!-enq f-aoa'Ir hrr?.t goaT-rp'i- o"/{r,i- fCI.nf h,q.l- ?/-t hsd\ of,
N4 ?oo'l"lt-4' o"t-6f {L4- f{D.nT ha.4- ?t-6 hsd\ hrN? m.( A,ffil_
,CT4A::

12.5 {l?aoT1v-l- o"/t\* ho-trf he,4- ?t-b h{.L 0.611 q^. dft.T ?/-6
h$rl.T f"l.lT- u'/,+++$ )46p:F7 6.f. o.6T hs.l. ?/-6 hSC\
oyw0C hf,t_*g:T,::
13. b+Kq gPh hi"qgq", y'nq
13.1 ro'hT h,q"4' ?p'/,- hl^^fry" b+K ?"r.n2p.o. h.I-*oD- hi-d,-b|fq,
"|fi+ 2c n+oD2'-tfi DF,y"' fo4T ?/-/f w++'1 -to+ q?qnfi h?fl{t
f,V$lr-,
13.2 u'a+'FT ftn"r,rnn?qfo. +'t{ti..},, )4t \+,+q o.au4.T n?d\tr
hTs.L+-s ?hl"xftg*' 'l-ne oallhfi"' +qg,\+ Qr'to. .zoctlr hzn,rlT
oa\Ll hnn+.t
13.3 ron,T h&4- ?/-/. hse\ a+g"l.! ?b+g hy,,r,t+ /ro.trT h,q.1-
t]'t +Ta. ntrr.s hT&Kcha. rqkL.l )^/_11_ hr1fll,:
13.4 ?o.hq hs"4- r/-6 hsa\ w6+++ ?/-/^ hLL'rr rilq fi4;g_6^
T'{rn.h AcR.nq rncv'fl1. e\-?l- '?.Ln+c ?/"/f hLilftT' /-Hq
oooolf o"ht 4. ghqCIqd\:

13.5 ru'/,-+++ hLSAr I'Hq hn+.qg" nrr?,}. 0+.q.cnqT0. -t.{t .f.hc


+Iq/'^'l'i o"Atr"f FT$ (hk?,?,r KtEp+ cnhtl- b+K1,q hd.^nv-l
fio'11F.7,c rd?flh gt/qd\ i ?nl.Attlm.r {lw6+Trn h?o1 ag,r onu{.
o"wL+ ,e,fqA:
13.6 ?ow'l"ltn|- o"lt!#+ r(D.ftT hpr.l- rpa hsd\ fi/'1.4a" r,z,IT+7
u'/-'fTT ?/-/'- he ?"y- rnq rnt+ +mfll,F h7&,1"4 ?6tEL-r )4a,\1-
hh44d."
13.7 ?hd.frftt" rnq hq c.nqf^1 g"htl. fiqr|-t fe.r1rn. o.rrb.pT nru.s
?+?-bP; ootfT hnqfo'i
13.9 ?oaT?t-l' o"/n,?-T Fo.ar.t haF rpa hq.L 24A, ?w6++:t'} ?t-/".
hl"?,?,f' "'oHq n,fftl. hT +fic+ h7.%7 n"?l"fi*(.i U.n.ffCI:I hoo/{L.h
{lol.n+4ns !#4-'I {t/-t
hG# fiaod,4'i+ n{-?n.0. ,I-f.&.k.f- h1,q.+o,,1,
f.q,C-?A !
4rrl1'{1$ f,ri,{,._\
Internal Audit Directive 2009 Ak/TA
q e ..fsr-{*rc" r..- ' ad

#:#
14. d\F dtg s.f.,qT ' :' ,' , ' .' ', ' ,i"': ,
.=--: :

14.1 h*.u n4.'T ?+.ilLn+4- hlt*mr* rfla. rlar.trf h&+ ?/_6 hSc\
u'(^+4+ ?900r- Lggq aft-T d\R d\g r.+A+ ?"\L0ao.4-
nLg-dN (aoT"tt-\'Lq,+
w6i,TT h?F oowli. ia.z:

14.2 ??oaT'lt-4. ar/0,#T fCI.fiT hp,"4. ?p6


hq;d 24L7 (looi- b'.n+
r-gr hq d\F AF fl.ge:F hriarf -zLn++ hoolfi,* 2c fioD\llc
f,l"frntt::
14.3 ??oo27s-.1. ooltL#T fo.nT h&+ wt^4,+:f
?9oo4,
tfl aft'T d\F AR d^g&+ hn/rrr ?\LAo,,r- n*nf b'.^+ &g*f
h&.1. gt-6
hsil )\t-a- vf fl?E o. "z?.fi*+ hT&.f a.+a.
F,9,L2At:
14.4 ?jool- itq..i, f"?rlf4/ts )it!i, ?oaLh.b( 1o.::

15. ?Pa a,r'il+*g


15.1 hH-u n.+T r+niiH+r' hzJ.f mfiF vla-g/-6
'"tt**,t +f
r"'-h+q'%r- fiLg-^A T,fln.h ncnnq (ho^ u.nr. +p+
,zzn*L.
o"aolf P\ oow/:I. \g.:: d"7+

15.2 ffl'nf h&4- w64-ry-.F ?p,/o, .,orr*tf o?ootrtr'f4n."1 fl%n+n+.


?o"'r"rt-l' o"/tLl- flCI.nT h&+ r/-6 hfid\
)4t, f+cqh.i go.rr{.
hnr- rpa' hsd\ )[A'a-r hh./.hh-'r {raohr n'T.Ln++
.eAhJr::
15.3 '?.Ln'F+ t,bLhn'-1 ?w(.4,4o'"7 hL.d^htr {.nnnrt{. fi',rt 2?,r, tr',,d_
C\gU.q hi tr'-G o"lt**t ,'ryihen hw/.*Ta. &n/qrr::
15'4 F.o'ir,T hs.4' pl.a, f y'o6
'"A*tf rf+ ?*Lh+qlf.*- {ldt,rrr,b( ?m.::
16. f r-& Ay'E
16.1 ?a.h,t h&
?ftt.q 7.9
h'?.?.fi,[.+q
16.2 ro"nT h&
fa"4drl.{.?

Internal Audit Directive 2009 Ak/TA


17. ra.h+ n&4 hs.en+L
"aLh++ ?hk6* qnnr{' ooltL*Ts ezdcntp'
T,*Ta" FCI'nT h&+ ?p6 hsrr h-1grp6 h,".*a.
?rto' u+tl- A^tl- ,zLh+c
hf.t*:E+,
hd,'-,"| .r.*Lh d.R.nq
2C noooohhc ,Bolrqcr::

hsdr ha+
drg trF
18.

f'u oooo4f hT+f+ +7 q.f


15 20Og . EtrlC +t f,,tfitr::
^,y.
h.?n hnq ++r1
/s yz zoa/ t.r
(J f,''t'";'l
A+fi'haWn ot/l""s
g'rznnq ?h,hqoL
Fnkc
'tLn+c

Internal Audit Directive


2009 Ak/TA

L0

You might also like