B@B G

AEHZK\
O@Z@R

@. Aehskp O`s`r \khy`ait

0. Okiihisi
Jnrehij Aiohky Oisk`sk (JAO) `o`d`n akf`f`d`h iuhfsi
fihj`d o`d`c ckcpkrt`n`ha`h ckt`bedisck o`h akskicb`hf`h
j`ir`h skrt` kdkatredit `aib`t okstruasi struatur fihj`d y`hf prefrksii
okhf`h c`hiikst`si
pkhucpua`h sis` ckt`bedit (teasia urkcia) oi o`d`c o`r`n y`hf
tkrj`oi skd`c` bkrt`nuh-t`nuh (Cutt`qih o`h Z`ri, 2<04).
Jnrehij Aiohky Oisk`sk (JAO) ckrup`a`h
akc`cpu`h<tubun f`f`d uhtua;ckcpkrt`n`ha`h<ckt`bedisck o`h
akskicb`hf`h`j`ir`h

oic`h` f`hffu`h iuhfsi rkh`d y`hf prefrksii o`h irrkvkrsibdk kdkatredit

sknihff` tkrj`oi urkci` (aehoisi fihj`d aktia` tio`a d`fi bis` ckhy`rihf
okhf`h b`ia) (Zckdtzkr & B`rk, 2<0;).
Jnrehij Aiohky Oisk`sk (JAO) ckrup`a`h akf`f`d`h iuhfsi fihj`d
(uhit hkireh) y`hf bkrd`hfsuhf pkrd`n`h-d`n`h, a`rkh` pkhykb`b
y`hf
bkrd`hfsuhf d`c` o`h ckhkt`p, y`hf ckhf`aib`ta`h pkhucpua`h sis`
ckt`bedij (teasia urkcia) sknihff`d fihj`d tio`a c`cpu
ckckhuni akbutun`h skrt` ckhicbuda`h s`ait (@spi`hi, 2<0;).
Bkro`s`ra`h pkhfkrti`h oi`t`s o`p`t oisicpuda`h b`w`n pkhy`ait

Jnrehij Aiohky Oisk`sk (JAO) ckrup`a`h su`t` ak`o``h adihis

y`hf oit`ho`i okhf`h ckhuruhy` iuhfsi fihj`d y`hf tkrj`oi ckhic`d
skd`c`
auruh w`atu : bud`h oi `aib`ta`h edkn akd`ih`h iuhfsi fihj`d itu skhoiri.

2. Ktiedefi
Aehoisi adihis y`hf ckcuhfaiha`h o`p`t
ckhf`aib`ta`h tkrj`oihy` Jnrehij Aiohky Oisk`sk
(JAO) bis` oiskb`ba`h edkn.
`. \khy`ait fihj`d skpkrti
0) \khy`ait p`o` s`rihf`h (fdeckrudus)= fdeckrudehkiritis

2) Ghikasi p`o` auc`h = pykdehkpnritis, urktkritis.

0
 :) B`tu p`o` fihj`d = hkirediti`sis.
4) Aist` oi fihj`d = pedjyystis aiohky.
;) _r`uc` d`hfsuhf oi fihj`d.

9) Akf`h`s`h oi fihj`d.
6) Zucb`t`h oi fihj`d skpkrti b`tu, tucer, pkhykcpit`h `t`u struatur.
b. \khy`ait oidu`r fihj`d
0) \khy`ait sistkcia oi`ht`r`hy`fud` o`r`n tihffi, aedkstred tihffi
2) Oysdipiokci`.
:) ZDK
4) Ghikasi oib`o`h = _BJ p`ru, siiiditis, c`d`ri`, nkp`titis
;) \rkkad`csi
9) Eb`t-eb`t`h

6) Aknid`hf`h b`hy`a j`ir`h y`hf ckho`o`a (dua` b`a`r) (Cutt`qih

o`h Z`ri, 2<04).

:. Ad`siiia`si
Zt`oiuc Jnrehij Aiohky Oisk`sk (JAO) oiad`siiia`sia`h
bkro`s`ra`h hid`i DIF (D`ju iidt`si Fdeckrudus).

_`bkd 0.0 ad`siiia`si Jnrehij Aiohky Oisk`sk (JAO) bkro`s`ra`h DIF

(_`hte, 2<04)

Zt`oiuc Oksaripsi DIF

FG Herc`d `t `u ti hffi ≯7<
F2 \khuruh`h ri hf`h 9<->7
F:` \khuruh`h r ihf`h-sko`hf 4;-;7
F:b F4 F; \khuruh`h s ko`hf-bkr`t :<-44
\khuruh`h bk r`t F`f`d fih 0;-27
j`d 40;

Zko`hfa`h ckhurut @hor` o`h Wkssik (2<0:), Jnrehij Aiohky

Oisk`sk (JAO) oib`f`i ckhj`oi : st`oiuc=
`. Zt`oiuc 0 = \khuruh`h j`o`hf`h fihj`d, p`o` st`oiuc a`o`r

ark`tihih skruc herc`d o`h pkhokrit` `sicptec`tia.

 b. Zt`oiuc 2 = Ghsuiisikhsi fihj`d, oic`h` dkbin o`ri 6;% j`rihf`h
tkd`n ruas`a, Bdeeo [rk` Hirefkh (B[H) ckhihfa`t, o`h ark`tihih
skruc ckhihfa`t.

j. Zt`oiuc : = F`f`d fihj`d st`oiuc `anir `t`u urkci`

4. _`ho` o`h Fkj`d`

C`hiikst`si adihis ckhurut Viddi`cs o`h Vidaihs (2<0<) `o`d`n
skb`f`i bkriaut=
`. F`hffu`h A`roiev`saudkr
Nipkrtkhsi, pittihf kokc` (a`ai, t`hf`h, o`h s`jruc),
kokc`
pkrierbit`d, fkska`h pkrij`roiuc, pkcbks`r`h vkh`-vkh` oidknkr,
pkrij`roitis, t`cpeh`ok, pkrij`roiuc, nypkra`dkci`, nypkrdipiokci`.

b. F`hffu`h \udcehkr
H`i`s o`hfa`d, aussc`ud, b`tua okhf`h sputuc akht`d o`h dkhfakt,
su`r` rehjni b`s`n a`s`r (arkakds), pkhuruh`h rkidka b`tua, hykri
pdkur`, sks`a h`p`s, t`aphk`, phkucehitis urkcia.
j. F`hffu`h F`streihtkstih`d.
_krj`oi f`hffu`h cu`d cuht`n, pkhfkj`p`h r`s` def`c, jkfua`h,
aehstip`si, `t`u oi`rk.o`h h`i`s bkrb`u `ccehi`
o. F`hffu`h Cusjudesakdkt`d
Rkstdkss dkf syhoreck (pkf`d p`o` a`aihy` sknihff` skd`du oifkr`a`h)

burhihf ikkt syhoreck (r`s` akskcut`h o`h tkrb`a`r, tkrut`c`

oitkd`p`a a`ai), trkcer, ciep`ti (akdkc`n`h o`h nipkrtrepi etet-etet
kastrkcit`s) estkeoistreii fihj`d.
k. F`hffu`h Ghtkfuckh
Audit bkrw`rh` puj`t `aib`t `hkci` o`h akauhihf-auhihf`h `aib`t
pkhicbuh`h urearec, f`t`d-f`t`d `aib`t teasia, auau tipis o`h r`pun,
audit akrihf o`h cuo`n tkrakdup`s, pruritus bkr`t, kaicesis, purpur`,
r`cput a`s`r o`h tipis.
i. F`hff`uh Khoearih
 F`hffu`h skasu`d= dibioe ikrtidit`s o`h krkasi ckhuruh,
f`hffu`h ckhstru`si o`h `ciherk`, `treii tkstis, aktio`asubur`h.
f. F`hff`uh J`ir`h Kdkatredit o`h Akskicb`hf`h @s`c o`h B`s`

_krj`oi aknid`hf`h h`triuc skrt` oknior`si, `sioesis, nypkra`dkci`,

nipec`fhkskci`, nipea`dskci`. o`p`t juf` tkrj`oi rktkhsi f`r`c o`h
`ir.
n. Zystkc Nkc`tedefi
@hkci` y`hf tkrj`oi a`rkh` bkraur`hfhy` preouasi
kritepektih, sknihff` r`hfs`hf`h kritipeksis p`o` suc-suc tud`hf
o`p`t bkraur`hf, nkcedysis y`hf oiskb`ba`h bkraur`hfhy` c`s`
nioup kritresit o`d`c su`s`h` urkci` teasit, o`p`t juf` tkrj`oi
f`hffu`h iuhfsi tnrecbesis o`h trecbesitepkhi`.

;. Aecpdia`si
Oitkcua`h aecpdia`si Jnrehij Aiohky Oisk`sk ckhurut \r`bewe
o`h Ka`, (2<04)
`. \khy`ait _ud`hf
\khuruh`h a`o`r a`diuc (Nipea`dskci`) skj`r` d`hfsuhf
`a`h ckhf`aib`ta`h oka`dsiiia`si c`trias p`o` tud`hf, sknihff` tud`hf
`a`h ckhj`oi r`pun (Estkeperesis) o`h jia` bkrd`hfsuhf
d`c` `a`h ckhykb`ba`h ir`atur p`tnedefis p`o` tud`hf.

b. \khy`ait A`roiev`saudkr
Fihj`d skb`f`i jehtred siraud`si sistkcia `a`h bkro`cp`a
skj`r` sistkcia bkrup` nipkrtkhsi, akd`ih`h dipio, ihtedkr`hsi
fduaes`, o`h akd`ih`h nkceoih`cia (Zkrihf tkrj`oi nipkrtreii vkhtriakd
airi).
j. @hkci`
Zkd`ih bkriuhfsi o`d`c siraud`si, fihj`d juf` bkriuhfsi o`d`c r`hfa`i`h
nerceh`d (Khoearih). Zkarksi kritrepektih y`hf ckhf`d`ci okiksikhsi
oi fihj`d `a`h ckhf`aib`ta`h pkhuruh`h nkcefdebih o`d`c tubun.
 o. Oisiuhfsi Zkasu`d
Okhf`h f`hffu`h siraud`si p`o` fihj`d, tkrj`oi icpetkhsi p`o` pri`
c`a` dibioe skrihf ckhf`d`ci pkhuruh`h, tkrj`oi nipkrpred`atihkci` oi

w`hit`.

9. \kckrias``h Oi`fhestia
Ckhurut @spi`hi (2<0;) b`nw` pkckrias``h oid`aua`h p`o` p`sikh
Jnrehij Aiohky Oisk`sk
`. D`ber`teriuc
\kckrias``h d`ber`teriuc \`o` Jnrehij Aiohky Oisk`sk okhf`h
f`hffu`h y`hf skrius o`p`t oid`aua`h, skpkrti nkc`tejrit, a`o`r urk`
hitrefkh o`d`c o`r`n B[H, skruc o`h aehskhtr`si ark`tihih urih, skrt`

urih`d a`o`r skruc seoiuc/h`triuc o`h pet`ssiuc/a`diuc, \N, a`o`r

skruc pnespner, a`o`r Nb.
\`o` st`oiuc y`hf jkp`t p`o` ihsuiisikhsi f`f`d, `f`r
o`p`t ckdin`t akd`ih`h iuhfsi fihj`d `h`dis` urih o`p`t
ckhuhjua`h o`h skb`f`i ihoia`ter. @h`dis` urihk rutih o`p`t
ckhuhjua`h a`o`r pretkih, fduaes`, RBJ/kritresit, o`h
VBJs/dkuaesit skrt` pkhuruh`h esced`rit`s urihk, skd`c` 24
j`c r`t`-r`t` urihk b`t`s ark`tihih, o`p`t tkrj`oi eutput urihk y`hf
bkraur`hf o`h urihk ckhuruh p`o` f`f`d fihj`d y`hf prefksii.

Ckcehiter a`o`r B[H o`h a`o`r ark`tihih s`hf`t pkhtihf uhtua

p`sikh JAO. Hid`i herc`d bdeeo urk` hitrefkh o`h ark`tihih skait`r
2<=0.
b. \kckrias```h R`oiedefi
[htua ckhfkt`nui iuhfsi fihj`d `o` pkckrias``h r`oiedefi=
0) Id`t \d`t R`oiefr`iny y`itu uhtua ckhfkt`nui bkhtua, ujaur`h
o`h a`d`siiia`si fihj`d. p`o` pkckrias``h I\R fihj`d `a`h
tkrdin`t ckhfkjid, o`h juf` bis` oiskb`ba`h akrkh` `o`hy` presks
ihikasi.
 2) Jecputkr _ecefr`py (J_) ckrup`a`h Zj`h oifuh`a`h `f`r
bis` tkrdin`t struatur `h`teci fihj`d skj`r` jkd`s, bis`
ckhffuh`a`h` ckc`a`i aehtr`s o`h bis` oifuh`a`h t`hp`
aehtr`s.

:) Ghtkrvkhetus \ykdefr`pny (GY\) W`itu uhtua ckhfkt`nui

ak`o``h fihj`d o`h ckhfkv`du`si iuhfsi fihj`d okhf`h
ckhffuh`a`h
aehtr`s. \`o` a`sus fihj`d y`hf oiskb`ba`h edkn
tr`uc`,
pkcbko`n`h, `h ecedi` aehfkt`d, akd`ih`h irest`t, a`daudi fihj`d,
`bsks/b`tu fihj`d, skrt` ebstruasi s`dur`h akhjihf GY\
bis` oifuh`a`h.
4) @erterkh`d @hfiefr`pny W`itu uhtua ckhfkt`nui systkc
`rtkri, vkh` o`h a`pidkr p`o` fihj`d okhf`h ckc`a`i aehtr`s.
p`o` a`sus rkh`d `rtkri stkhesis, `hkurisc` fihj`d, `rtkrevkheus
iistud`, skrt`

f`hffu`h bkhtua v`saudkr bis` ckhffuh`a`h @@.

;) C`fhktij Rkseh`hjk Gc`fihf (CRG) @o`d`n y`hf oi skbkba`h edkn
a`sus ebstruasi urepn`ti, `jutk rkh`d i`idurk, presks ihikasi p`o`
f`f`d fihj`d skrt` pest tr`hspd`ht`si fihj`d uhtua o`p`t
ckhfkv`du`si. . Biepsi Fihj`d Biep`si Fihj`d oid`aua`h
[htua ckhfkt`nui akd`ih`h fihj`d okhf`h ckhf`cbid j`rihf`h
fihj`d d`du oi`h`dis`. Bi`s`hy` biepsi oid`aua`h p`o` a`sus
fdeckrudushkiritis, hkiretia sihore, pkhy`ait fihj`d b`w``h,
@IR o`h pkrkhj`h``h tr`hspd`ht`si fihj`d.

j. Biepsi Fihj`d
Biep`si Fihj`d oid`aua`h [htua ckhfkt`nui akd`ih`h
fihj`d okhf`h ckhf`cbid j`rihf`h fihj`d d`du oi`h`dis`.
Bi`s`hy` biepsi oid`aua`h p`o` a`sus fdeckrudushkiritis,
hkiretia sihore, pkhy`ait fihj`d b`w``h, @IR o`h pkrkhj`h``h
tr`hspd`ht`si fihj`d.

6. \kh`t`d`as`h``h Ckois
Ckhurut Cutt`qih o`h s`ri (2<04) pkh`t`ad`s``h y`hf cuhjud
oi`ht`r`hy`
`. Oi`dysis
Oi`dysis o`p`t oid`aua`h uhtua ckhjkf`n aecpdia`si f`f`d fihj`d y`hf
skrius, skpkrti nypkra`dkci` (Mucd`n a`diuc o`d`c o`r`n
s`hf`t

tihffi), pkrij`roitis (Grit`si o`h pkr`o`hf`h p`o` d`pis`h tipis

y`hf ckd`pisi j`htuhf), o`h akj`hf. Oi`dysis ckcpkrb`iai
`boerc`dit`s
bieaici`1 ckhykb`ba`h`j`ir`h, pretkih, o`h h`triuc o`p`t oiaehsucsi
skj`r` bkb`s1 ckhfnid`hfa`h akjkhoruhf`h pkho`r`n`h1
o`h ckcb`htu pkhykcbun`h dua`
b. Aerkasi Nypkra`dkci`.
Ckhfkho`dia`h a`diuc o`r`n s`hf`t pkhtihf a`rkh`
nypkra`dkci` o`p`t ckhicbuda`h akc`ti`h ckho`o`a. N`d y`hf
pkrt`c` y`hf n`rus oiihf`t `o`d`n j`hf`h ckhicbuda`h
nypkra`dkci`. Zkd`ih okhf`h

pkckrias``h o`r`n, nypkra`dkci` juf` o`p`t oioi`fhesis okhf`h KKF

o`h KAF. Bid` tkrj`oi nypkra`dkci`, c`a` pkhfeb`t`hy`
y`hf
oid`aua`h y`itu okhf`h ckhfur`hfi iht`ak a`diuc, pkcbkri`h
H` Bia`rbeh`t, o`h pkcbkri`h Ghius Fduaes`.
j. Aerkasi @hkci`
[s`n` pkrt`c` n`rus oituhjua`h uhtua ckhf`t`si i`ater oiiisikhsi,
akcuoi`h ckhj`ri `p`a`n `o` pkro`r`n`h y`hf cuhfaih o`p`t oi`t`si.
\khfkho`di`h f`f`d fihj`d p`o` akskdurun`h o`p`t ckhihffia`h hid`i
Nb oio`d`c tubun. _r`hsiusi o`r`n n`hy` o`p`t oibkria`h bid` `o`

ihoia`si y`hf au`t, cis`dhy` `o` ihsuiisikhsi jerehkr

o. Aerkasi @sioesis
\kcbkri`h `s`c ckd`dui c`a`h`h o`h eb`t-eb`t`h n`rus oiniho`ri.
H`triuc bia`rbeh`t o`p`t oibkria`h pkrer`d `t`u p`rkhtkr`d. \`o`
pkrcud``h 0<< cKq h`triuc bia`rbeh`t oibkri iht`r`vkh` pkrd`n`h-
d`n`h, jia` oipkrdua`h o`p`t oiud`hf. Nkceoi`dysis o`h oi`dysis
pkritehk`d o`p`t juf` ckhf`t`si `sioesis
k. \khfkho`di`h Nipkrtkhsi.
\kcbkri`h eb`t bkt` bdeakr, `dp` cktidoep`, o`h v`seoid`ter oid`aua`h.
Ckhfur`hfi iht`ak f`r`c o`d`c ckhfkho`dia`h nipkrtkhsi n`rus n`ti-

n`ti a`rkh` tio`a skcu` f`f`d fihj`d oiskrt`i rktkhsi h`triuc.

i. _r`hspd`ht`si Fihj`d.
Okhf`h ckhj`hfaea`h fihj`d y`hf skn`t ak p`sikh Jnrehij Aiohky
Oisk`sk, c`a` skdurun i``d fihj`d oif`hti edkn fihj`d y`hf b`ru.
 B@B GG
VKB EI J@[Z@_GEH (VEJ)
@. Vkb Ei J`us`tieh

B. \`teiisiedefi
\`teiisiedefis Jnrehij Aiohky Oisk`sk oicud`i p`o` i`sk
`w`d f`hffu`h, akskicb`hf`h j`ir`h iuhfsi fihj`d turuh aur`hf o`ri 2;%
herc`d,
pkh`hf`h`h f`r`c, pkhicbuh`h z`t z`t sis` c`sin bkrv`ri`si o`h bkrf`htuhf
p`o` b`fi`h fihj`d y`hf s`ait. Z`cp`i, c`hisikst`si akdihis Jnrehij
Aiohky Oisk`sk cuhfaih cihic`d a`rkh` hkireh-hkireh sis` y`hf skn`t
ckhf`cbid
`din iuhfsi hkireh y`hf ruas`a. Hkireh y`hf tkrsis` `a`h ckhf`d`ci
pkhihfa`t`h akjkp`t`h iidtr`si, rk`bserpsi, o`h skarksihy`, skrt` ckhf`d`ci
tkrj`oihy` nipkrtrepi.
Zkirihf okhf`h c`aih b`hy`ahy` hkireh y`hf c`ti, c`a` hkireh y`hf
tkrsis` ckhfn`o`pi tuf`s y`hf skc`aih bkr`t sknihff` hkireh-hkireh tkrskbut
iaut ruas`a o`h `anirhy` c`ti. O`ri siadus akc`ti`h ihi skb`fi`h t`cp`ahy`
bkra`it`h okhf`h tuhtut`h p`o` hkireh-hkireh y`hf c`sin `o` uhtua o`p`t
 ckhihfa`ta`h rk`bserpsi pretkih. \`o` s``t pkhyusut`h prefrksii
hkireh-
hkireh, tkrj`oi pkcbkhtua`h j`rihf`h p`rut o`h `dir`h o`r`n fihj`d
`a`h
bkraur`hf. \kdkp`s`h rkhih `a`h ckhihfa`t bkrs`c` okhf`h akdkbin`h bkb`h
j`ir`h sknihff` o`p`t ckhykb`ba`h nipkrtkhsi. Nipkrtkhsi `a`h ckcburua
aehoisi f`f`d fihj`d, okhf`h tuju`h `f`r tkrj`oi pkhihfa`t`h iidtr`si pretkih-
pretkih pd`sc`. Aehoisi `a`h bkrt`cb`n burua okhf`h skc`aih
b`hy`a tkrbkhtua j`rihf`h p`rut skb`f`i rkspeh o`ri akrus`a`h hkireh
o`h skj`r`
prefrksii iuhfsi fihj`d ckhuruh or`stis okhf`h c`hisikst`si
pkhucpua`h ckt`bedia-ckt`bedia y`hf skn`rushy` oiakdu`ra`h o`ri
siraud`si sknihff`
`a`h tkrj`oi sihorec urkci` bkr`t y`hf ckcbkria`h b`hy`a c`hiikst`si p`o`
skti`p erf`h tubun.
O`cp`a o`ri Jnrehij Aiohky Oisk`sk (JAO) ckcbkria`h bkrb`f`i
c`s`d`n akpkr`w`t`h. (Cutt`qih o`h Z`ri, 2<04)

0<

B@B GGG
\REZKZ AK\KR@V@_@H

@. \khfa`ji`h
0. Bieo`t`
D`ai-d`ai ckcidiai rksiae dkbin tihffi o`ri p`o` pkrkcpu`h,
a`rkh` akbi`s``h pkakrj``h o`h ped` nioup y`hf skn`t. rksiae dkbin
tihffi tkra`it

okhf`h pkakrj``h o`h ped` nioup skn`t.

2. Akdun`h [t`c`
Akdun`h s`hf`t bkrv`ri`si, tkrdkbin jia` tkro`p`t pkhy`ait skauhokr y`hf
ckhykrt`i. Akdun`h bis` bkrup` urihk eutput y`hf ckhuruh, s`cp`i p`o`
tio`a o`p`t ckcpreouasi urihk, pkhuruh`h aks`o`r`h a`rkh` aecpdia`si
p`o` systkc siraud`si-vkhtid`si, `herkasi`, cu`d o`h cuht`n,
akrihf`t oihfih, akdkd`n`h, h`p`s bkrb`u urk`, o`h pruritus (r`s` f`t`d),
aehoisi ihi
 oipiju edkn a`rkh` pkhucpua`h (`aucud`si) z`t sis` ckt`bedisck/teasih
o`d`c tubun a`rkh` fihj`d ckhf`d`ci akf`f`d`h iidtr`si.

:. Riw`y`t \khy`ait Zka`r`hf

\`o` adikh okhf`h Jnrehij Aiohky Oisk`sk bi`s`hy` tkrj`oi pkhuruh`h
jucd`n urihk, pkhuruh`h aks`o`r`h, pkrub`n`h ped` h`p`s
a`rkh` aecpdia`si o`ri f`hffu`h systkc vkhtid`si, akdkd`n`h, pkrub`n`h
iisiedefis audit, b`u urk` p`o` h`p`s, skd`ih itu, a`rkh` bkro`cp`a
p`o` presks ckt`bedisck, c`a` `a`h tkrj`oi `herkasi`, cu`d o`h
cuht`n sknihff`
bkrksiae uhtua tkrj`oihy` f`hffu`h hutrisi.
4. Riw`y`t \khy`ait O`nudu
Jnrehij Aiohky Oisk`sk (JAO) oicud`i o`ri f`f`d fihj`d `aut okhf`h

bkrb`f`i pkhykb`b. Edkn a`rkh` itu, ihierc`si pkhy`ait tkro`nudu `a`h

ckhkf`sa`h uhtua pkhkf`a`h c`s`d`n. A`ji riw`y`t pkhy`ait
Ghikasi
Z`dur`h Akcin, p`y`n j`htuhf, pkhffuh`h eb`t bkrdkbin`h anusushy` eb`t
y`hf bkrsii`t hkireteasia, Bkhifh prest`tij nypkrpd`si` (B\N) o`h
d`ih skb`f`ihy` y`hf c`cpu ckcpkhf`runi akrj` fihj`d. Zkd`ih
itu, `o`

bkbkr`p` pkhy`ait y`hf d`hfsuhf ckcpkhf`runi/ckhykb`ba`h f`f`d

fihj`d skpkrti oi`bktks ciditus, nipkrtkhsi, o`h b`tu s`dur`h akcin.
;. Riw`y`t Akskn`t`h Akdu`rf`
Jnrehij Aiohky Oisk`sk (JAO) bua`h pkhy`ait ckhud`r o`h ckhuruh,
sknihff` sidsid`n akdu`rf` tio`a tkrd`du bkro`cp`a p`o` pkhy`ait
ihi.
H`cuh, pkhjktus skauhokr skpkrti Oi`bktks Ciditus o`h
Nipkrtkhsi ckcidiai pkhf`run tkrn`o`p akj`oi`h pkhy`ait Jnrehij
Aiohky Oisk`sk, a`rkh` pkhy`ait tkrskbut bkrsii`t nkrkoitkr. A`ji ped`
akskn`t`h akdu`rf` y`hf oitkr`p`a`h jia` `o` `hffet` akdurf` y`hf
s`ait, cis`dhy` cihuc
j`cu s``t s`ait
9. Riw`y`t \siaesesi`d
Aehoisi ihi tio`a skd`du `o` f`hffu`h jia` adikh ckcidiai aepihf y`hf
b`ia. \`o` adikh Jnrehij Aiohky Oisk`sk, bi`s`hy` pkrub`n`h psiaesesi`d
tkrj`oi p`o` w`atu adikh ckhf`d`ci pkrub`n`h struatur iuhfsi tubun o`h
 ckhj`d`hi presks oi`disis. Adikh `a`h ckhfuruhf oiri o`h dkbin b`hy`a
bkroi`c oiri curuhf. skd`ih itu, aehoisi ihi juf` oipiju edkn bi`y`
y`hf oiakdu`ra`h skd`c` presks pkhfeb`t`h, sknihff` adikh
ckhf`d`ci akjkc`s`h.
6. Ak`o``h [cuc o`h _`ho` _`ho` Yit`d
Aehoisi adikh Jnrehij Aiohky Oisk`sk (JAO) bi`s`hy` dkc`n,
tihfa`t aks`o`r`h bkrf`htuhf p`o` tihfa`t teasisit`s. \`o`
pkckrias``h __Y skrihf oio`p`ta`h RR ckhihfa`t,
nipkrtkhsi/nipetkhsi sksu`i okhf`h aehoisi iduatu`tii.
>. Zystkc \krh`p`s`h
@o`hy` b`u urk` p`o` b`u h`p`s, jia` tkrj`oi aecpdia`si `sioesis/`da`desis
rkspir`teria c`a` aehoisi pkrh`p`s`h `a`h ckhf`d`ci p`tedefis
f`hffu`h. \ed` h`p`s `a`h skc`aih jkp`t o`h o`d`c skb`f`i
bkhtua aecpkhs`si tubun ckcpkrt`n`ha`h vkhtid`si.
7. Zistkc Nkc`tedefi
Bi`s`hy` oitkcua`h irijitieh rub p`o` aehoisi urkci` bkr`t. Zkd`ih itu,
bi`s` tkrj`oi pkhihfa`t`h` tka`h`h o`r`n, `a`r`d tkr`b` oihfih, JR_ dkbin

o`ri : oktia, tkrj`oi p`dpit`si j`htuhf, jnkst p`ih, oysphk`, tkrj`oi f`hffu`h
oi ir`c` j`htuhf o`h tkrj`oi f`hffu`h siraud`si d`ihy`. Mia` z`t
sis` ckt`bedisck skc`aih tihffi o`d`c tubun `a`h skc`aih burua a`rkh`
tio`a kikatii o`d`c presks pkcbuhf`h sis`. Muf` o`p`t tkrj`oi f`hffu`h
`hkci` a`rkh` pkhuruh`h kritrepektih.
0<. Zistkc Hkurecusaudkr
_krj`oi pkhuruh`h aefhitii skrt` tkrj`oi oiserikht`si p`o` p`sikh Jnrehij
Aiohky Oisk`sk. _krj`oi pkhuruh`h aks`o`r`h tkrj`oi jia` tkd`n ckhf`d`ci
nipkra`rbij o`h siraud`si jkrkbr`d tkrf`hffu.
00. Zistkc A`roiev`saudkr
rktkhsi h`triuc o`h `ir `a`h ckhf`d`ci pkhihfa`t`h akrkh` tka`h`h o`r`n.
_ka`h`h o`r`n ckhihfa`t oi`t`s ak`cb`hf`h `a`h ckcpkhf`rui veduck
v`saudkr sknihff` `a`h tkrj`oi pkhihfa`t`h bkb`h j`htuhf p`o`
adikh Jnrehij Aiohky Oisk`sk.
 02. Zistkc Khoearih
Bkrnubuhf`h okhf`h ped` skasu`dit`s, adikh okhf`h Jnrehij
Aiohky
Oisk`sk `a`h ckhf`d`ci oisiuhfsi skasu`dit`s a`rkh` pkhuruh`h nercehk
rkpeouasi. Zkd`ih itu, jia` aehoisi Jnrehij Aiohky Oisk`sk bkrnubuhf`h
okhf`h pkhy`ait oi`bktks ciditus, c`a` `a` `o` f`hffu`h o`d`c skarksi
ihsudih y`hf bkro`cp`a p`o` presks ckt`bedisck.
0:. Zistkc \krakcin`h
Okhf`h tkrj`oihy` f`hffu`h o`h akf`f`d`h iuhfsi fihj`d
skj`r` ckhykdurun oi presks iidtr`si, skarksi, rk`bserbsi o`h karksi,
c`a` t`ho` fkj`d` y`hf p`dihf ckhehjed y`itu pkhuruh`h pkhfkdu`r`h
urihk aur`hf o`ri 4<< cd/n`ri b`na`h s`cp`i p`o` tio`a `o``hy` urihk.
04. Zistkc pkhjkrh``h
F`hffu`h y`hf tkrj`oi p`o` systkc pkhjkrh``h dkbin oia`rkh`a`h kika
o`ri pkhy`ait itu skhoiri. Zkrihf oitkcua`h `herkasi`, cu`d, cuht`n, o`h
oi`rk.

0;. Zistkc Cusaudesakdkt`d

Okhf`h tkrj`oihy` f`hffu`h pkhuruh`h `t`u akf`f`d`h iuhfsi skarksi
p`o` fihj`d c`a` bkro`cp`a p`o` presks okcihkr`dis`si p`o` tud`hf,
sknihff` bkrksiae tkrj`oihy` pkhfarepes`h tud`hf y`hf tihffi
Okhf`h tkrj`oihy` f`hffu`h pkhuruh`h `t`u akf`f`d`h iuhfsi skarksi
p`o` fihj`d c`a` bkro`cp`a p`o` presks okcihkr`dis`si p`o` tud`hf,
sknihff` bkrksiae tkrj`oihy` pkhfarepes`h tud`hf y`hf tihffi.

J. Oi`fhes` akpkr`w`t`h
Oi`fhes` akpkr`w`t`h oitkf`aa`h `t`s o`s`r o`t` p`sikh. Akcuhfaih`h
oi`fhes` akpkr`w`t`h o`ri er`hf okhf`h akf`f`d`h fihj`d arehis
`o`d`n skb`f`i bkriaut (Hur`rii, 2<0; o`h ZOAG, 2<09)=
0. F`hffu`h pkrtua`r`h f`s bkrnubuhf`h okhf`h
aktio`askicb`hf`h vkhtid`si-pkriusi, pkrub`n`h ckcbr`h `dvkedus
a`pidkr
 2. \kriusi pkriikr tio`a kikatii bkrnubuhf`h okhf`h pkhuruh`h aehskhtr`si
Nb
:. Okiisit hutrisi b.o aur`hfhy` `sup`h c`a`h`h
4. Nipkrvedkci` b.o f`hffu`h cka`hisck rkfud`si, akdkbin`h `sup`h
j`ir`h, akdkbin`h `sup`h h`triuc
;. Ghtedkr`hsi `ativit`s b.o aktio`askicb`hf`h `ht`r` supd`i o`h
akbutun`h easifkh
9. Hykri `aut b.o `fkh pkhjkokr` iisiedefis
6. F`hffu`h ihtkfrit`s audit b.o akdkbin`h veduck j`ir`h, sihorec urkci`

O. \krkhj`h``h akpkr`w`t`h
He ZOAG ZDAG
0. O.<<<: F`hffu`h D.<0<<: \krtua`r`h F`s
pkrtua`r`h f`s Kaspkat`si= ckhihfa`t Aritkri` n`sid
bkrnubuhf`h okhf`h - _ihfa`t aks`o`r`h ckhihfa`t
aktio`askicb`hf`h - Oisphk` ckhuruh
vkhtid`si-pkriusi, - Buhyi h`p`s t`cb`n`h ckhuruh

pkrub`n`h ckcbr`h - \usihf ckhuruh

`dvkedus-a`pidkr - \khfdin`t`h a`bur ckhuruh
- Oi`ierksis ckhuruh
- Fkdis`n ckhuruh
- H`p`s jupihf niouhf ckhuruh
- \JE2 ckcb`ia
- \E2 ckcb`ia
- _`aia`roi` ckcb`ia
- pN `rtkri ckcb`ia
- Zi`hesis ckcb`ia
- \ed` h`p`s ckcb`ia
- V`rh` audit ckcb`ia
2. O.<<<7 \kriusi pkriikr
D.<2<00 \kriusi \kriikr
tio`a kikatii
Kaspkat`si= ckhihfa`t Aritkri` n`sid=
bkrnubuhf`h okhf`h - Okhyut h`oi pkriikr ckhihfa`t
 pkhuruh`h aehskhtr`si - \khykcbun`h dua` ckhihfa`t
nkcefdebih. - Zkhs`si ckhihfa`t
- V`rh` audit puj`t ckhuruh
- Kokc` pkriikr ckhuruh
- Hykri kastrkcit`s ckhuruh
- \`r`stksi` ckhuruh
- Akdkc`n`h etet ckhuruh
- Ar`c etet ckhuruh
- Bruit ikcer`dis ckhuruh
- Hkaresis ckhuruh
- \khfisi`h a`pidkr ckcb`ia
- @ar`d ckcb`ia
- _urfer audit ckcb`ia
- _ka`h`h o`r`n sistedia ckcb`ia
- _ka`h`h o`r`n oi`stedia ckcb`ia
- _ka`h`h `rtkri r`t`-r`t` ckcb`ia

- Ghokas `hadkbr`jni`d ckcb`ia

: O.<<07 Okiisit hutrisi G.<:<:< Zt`tus Hutrisi
bkrnubuhf`h okhf`h Kaspkat`si= ckcb`ia Aritkri` n`sid=
aur`hfhy` `sup`h - \ersi c`a`h`h y`hf oin`bisa`h
c`a`h`h. ckhihfa`t
- Akau`t`h etet pkhfuhy`n ckhihfa`t
- Akau`t`h etet ckhkd`h ckhihfa`t
- Zkruc `dbucih ckhihfa`t
- Ykrb`dis`si akihfih`h uhtua
ckhihfa`ta`h hutrisi ckhihfa`t
- \khfkt`nu`h tkht`hf pidin`h
c`a`h`h y`hf skn`t ckhihfa`t
- \khfkt`nu`h tkht`hf pidin`h
cihuc`h y`hf skn`t ckhihfa`t
\khfkt`nu`h tkht`hf st`ho`r `sup`h
hutrisi y`hf tkp`t ckhihfa`t
\khyi`p`h o`h pkhyicp`h`h c`a`h`h y`hf `c`h ckhihfa`t
\khyi`p`h o`h pkhyicp`h`h cihuc`h
y`hf `c`h ckhihfa`t
Zia`p tkrn`o`p c`a`h`h/cihuc`h sksu`i okhf`h tuju`h akskn`t`h ckhihfa`t
\kr`s``h jkp`t akhy`hf ckhuruh
Hykri `boeckh ckhuruh - Z`ri`w`h ckhuruh
R`cbut rehtea ckhuruh
Oi`rk ckhuruh
Bkr`t b`o`h ckcb`ia
Ghokas C`ss` _ubun (GC_) ckcb`ia
Irkaukhsi c`a`h ckcb`ia

- H`isu c`a`h ckcb`ia

- Bisihf usus ckcb`ia
- _kb`d dip`t`h audit triskp ckcb`ia
- Ckcbr`h cuaes` ckcb`ia
4 O.<<22 D.<:<2< Akskicb`hf`h J`ir`h
Nipkrvedkci`
Kaspkat`si= ckhihfa`t Aritkri` n`sid=
bkrnubuhf`h okhf`h
- @sup`h j`ir`h ckhihfa`t
f`hffu`h cka`hisck
- N`du`r`h urih ckhihfa`t
rkfud`si, akdkbin`h
- Akdkcb`b`h ckcbr`h cuaes`
`sup`h j`ir`h,
ckhihfa`t
akdkbin`h `sup`h
- @sup`h c`a`h`h ckhihfa`t
h`triuc.
- Kokc` ckhuruh
- Oknior`si ckhuruh
- @sitks ckhuruh
 Aehiusi ckhuruh
_ka`h`h o`r`n ckcb`ia
Okhyut h`oi r`oi`d ckcb`ia
_ka`h`h `rtkri r`t`-r`t` ckcb`ia
Ckcbr`h cuaes` ckcb`ia
C`t` jkauhf ckcb`ia
_urfer audit ckcb`ia
Bkr`t b`o`h ckcb`ia
K. Ghtkrvkhsi akpkr`w`t`h
ZOAG
F`hffu`h pkrtua`r`h
f`s bkrnubuhf`h
okhf`h
aktio`askicb`hf`h
vkhtid`si-pkriusi,
pkrub`n`h ckcbr`h
`dvkedus-a`pidkr
ZGAG
\kc`ht`u`h Rkspir`si
Ebskrv`si
- Cehiter irkaukhsi, ir`c` ako`d`c`h o`h
up`y` h`p`s
- Cehiter ped` h`p`s (skpkrti br`oiphk`,
t`aiphk`, nipkrvkhtid`si, Aussc`ud, Jnkyhk,
Zteaks, Biet, `t`asia)
- Cehiter akc`cpu`h b`tua kikatii
- Cehiter `o`hy` preouasi sputuc
- Cehiter `o`hy` sucb`t`h j`d`h h`p`s
- \`dp`si aksicktris`h kasp`hsi p`ru
- @usaudt`si buhyi h`p`s
- Cehiter s`tur`si easifkh
 Cehiter hid`i @FO
Cehiter n`sid x-r`y ter`as

Cehiter hid`i @FO

Cehiter n`sid x-r`y ter`as _kr`pkutia
@tur ihtkrv`d pkc`ht`u`h rkspir`si sksu`i aehoisi p`sikh
Oeauckht`sia`h n`sid pkc`ht`u`h Koua`si
Mkd`sa`h tuju`h o`h preskour pkc`ht`u`h
Ghierc`sia`h n`sid pkc`ht`u`h, jia` pkrdu

_kr`pi Easifkh
Ebskrv`si

Cehiter akjkp`t`h `dir`h easifkh

Cehiter pesisi `d`t tkr`pi easifkh
Cehiter `dir`h easifkh skj`r` pkrieoia o`h
p`stia`h ir`asi y`hf oibkria`h juaup
Cehiter akc`cpu`h ckdkp`sa`h easifkh

s``t c`a`h
Cehiter t`ho`-t`ho` nipevkhtid`si
Cehiter t`ho` o`h fkj`d` teasia`si easifkh o`h `tkd`at`sis
Cehiter tihfa`t akjkc`s`h `aib`t tkr`pi easifkh
Cehiter ihtkfrit`s cuaes` niouhf `aib`t
pkc`s`hf`h easifkh _kr`pkutia
Bkrsina`h skarkt p`o` cudut, niouhf o`h tr`ak`, jia` pkrdu
\krt`n`ha`h akp`tkh`h j`d`h h`p`s
Zi`pa`h o`h `tur pkr`d`t`h pkcbkri`h easifkh
Bkria`h easifkh t`cb`n`h, jia` pkrdu
 - _kt`p bkria`h easifkh s``t
p`sikh oitr`hspert`si
- Fuh`a`h pkr`hfa`t easifkh y`hf
sksu`i okhf`h tihfa`t cebidit`s p`sikh
Koua`si
- @j`ra`h p`sikh o`h akdu`rf`
j`r` ckhffuh`a`h easifkh oi
ruc`n
Aed`ber`si
- Aed`ber`si pkhkhtu`h oesis easifkh
- Aed`ber`si pkhffuh``h easifkh s``t
\kriusi pkriikr tio`a
`ativit`s o`h/`t`u tiour
kikatii bkrnubuhf`h \kr`w`t`h Ziraud`si
okhf`h pkhuruh`h Ebskrv`si
aehskhtr`si - \krias` siraud`si pkrivkr (cis. H`oi
nkcefdebih. pkriikr, kokc`, pkhfisi`h a`pidkr, w`rh`,
sunu, `hadk
br`jni`d ihokx)
- Gokhtiiia`si i`ater rksiae f`hffu`h siraud`si

(cis. Oi`bktks, pkreaea, er`hf tu` nipkrtkhsi o`h a`o`r aedkstred tihffi) Cehiter p`h`hs, akckr`n`h, hy
_kr`upktia
Niho`ri pkc`s`hf`h ihius `t`u pkhf`cbid`h o`r`n oi o`kr`n aktkrb`t`s`h pkriusi
Niho`ri pkhfuaur`h tka`h`h o`r`n p`o` kastkrcit`s okhf`h aktkrb`t`s`h pkriusi
Niho`ri pkhka`h`h o`h pkc`s`hf`h teurhiqukt p`o` `rk` y`hf jiokr`
D`aua`h pkhjkf`n`h ihikasi
D`aua`h pkr`w`t`h a`ai o`h auau Koua`si
@hjura`h bkrnkhti ckreaea
@hjura`h bkred`n r`f` rutih
@hjura`h ckhfkjka `ir c`hoi uhtua ckhfniho`ri audit tkrb`a`r
@hjura`h cihuc eb`t pkhfehtred tka`h`h o`r`n, `htiae`fud`h,o`h pkhuruh aedkstred,
jia` pkrdu
@hjura`h cihuc eb`t pkhfehtrd tka`h`h o`r`n skj`r` tkr`tur
@hjura`h ckhffuh`a`h eb`t pkhyka`t bkt`
@j`ra`h prefr`c oikt uhtua ckcpkrb`iai siraud`si ( cis. Rkho`n dkc`a jkhun, cihy`a ia`c eckf` :)
Ghierc`sia`h t`ho` o`h fkj`d` o`rur`t y`hf n`rus oid`pera`h (cis. R``s` s`ait y`hf tio`a nid`hf s``t isti
C`h`jkckh Zkhs`si \kriikr

Ebskrv`si
Gokhtiiia`si pkhykb`b pkrub`n`h skhs`si
Gokhtiiia`si pkhffuh``h `d`t pkhfia`t,
prestnksis, skp`tu, o`h p`a`i`h
\krias` pkrbko``h skhs`si t`j`c o`h tucpud
\krias` pkrbko``h skhs`si p`h`s o`h oihfih
\krias` akc`cpu`h ckhfiokhtiiia`si dea`si o`h tkastur bkho`
Cehiter tkrj`oihy` p`rkstksi`, jia` pkrdu
Cehiter pkrub`n`h audit

-Cehiter `o`hy` trecbeidkbitis o`h

trecbekcbedi vkh` _kr`upktia
-Niho`ri pkc`a`i`h bkho`-bkho` y`hf
bkrdkbin`h sunuhy` (tkrd`du p`h`s `t`u
 oihfih)
Koua`si
- @hjura`h pkhffuh``h tnkrcecktkr
uhtua ckhfuji sunu `ir
- @hjura`h pkhffuh``h s`ruhf t`hf`h
tkrc`d s``t ckc`s`a
- @hjura`h ckc`a`i skp`tu dkcbut o`h
bkrtucit rkho`n
Aed`ber`si
- Aed`ber`si pkcbkri`h `h`dfksia, jia` pkrdu
- Aed`ber`si pkcbkri`h aertiaestkreio, jia`
pkrdu
Nipkrvedkci` C`h`jkckh Hutrisi
bkrnubuhf`h okhf`h Ebskrv`si
f`hffu`h - Gokhtiiia`si st`tus hutrisi
cka`hisck rkfud`si, - Gokhtiiia`si `dkrfi o`h ihtedkr`hsi c`a`h`h
akdkbin`h - Gokhtiiia`si c`a`h`h y`hf oisua`i
`sup`h j`ir`h,

akdkbin`h `sup`h - Gokhtiiia`si akbutun`h a`deri o`h jkhis

h`triuc hutrikht
- Cehiter `sup`h c`a`h`h
- Cehiter bkr`t b`o`h
- Cehiter n`sid pkckrias``h d`ber`teriuc
_kr`upktia
- D`aua`er`d nyfikhk skbkduc c`a`h, jia`
pkrdu
- I`sidit`si ckhkhtua`h pkoeec`h oikt (cis.
\ir`cio` c`a`h`h)
- Z`jia`h c`a`h`h skj`r` ckh`ria o`h sunu
y`hf sksu`i
- Bkria`h c`a`h`htihffi skr`t uhtua
ckhjkf`n
aehstip`si
 Bkria`h c`a`h`h tihffi a`deri o`h tihffi
pretkih
Bkria`h c`a`h`h rkho`n pretkih
Koua`si
@hjura`h pesisi ousua, jia` c`cpu
@hjura`h oikt y`hf oiprefr`ca`h
Aed`ber`si
Aed`ber`si pkcbkri`h ckoia`si skbkduc c`a`h (cis. \krko` hykri, `htikcktij), jia`
pkrdu
Aed`ber`si okhf`h `ndi fizi ckhkhtua`h
jucd`n a`deri o`h jkhis hutrikht y`hf oibutuna`h, jia` pkrdu
\recesi Bkr`t B`o`h
Ebskrv`si
Gokhtiiia`si akcuhfaih`h pkhykb`b BB aur`hf

Cehiter `o`hy` cu`d cuht`n

Cehiter jucd`n a`deri y`hf oiaehsucsi skn`ri-n`ri
Cehiter bkr`t b`o`h
Cehiter `dbucih, diciesit, o`h kdkatredit skruc _kr`upktia
Bkria`h pkr`w`t`h cudut skbkduc pkcbkri`h c`a`h, jia` pkrdu
Zkoi`a`h c`a`h`h y`hf tkp`t sksu`i aehoisi
p`sikh (cis. C`a`h`h okhf`h tkastur n`dus, c`a`h`h y`hf oibdkhokr, c`a`h`h j`ir y`hf oibkria`h ckd`dui HF_ `t
Nio`hfa`h c`a`h`h skj`r` ckh`ria
 - Bkria`h supdkckh, jia` pkrdu
- Bkria`h puji`h p`o` p`sikh/akdu`rf` uhtua
pkhihfa`t`h y`hf oij`p`i
Koua`si
- Mkd`sa`h jkhis c`a`h`h y`hf bkrfizi
tihffi, h`cuh tkt`p tkrj`hfa`u
- Mkd`sa`h pkhihfa`t`h `sup`h a`deri y`hf
oibutuna`h
Nipkrvedkci` C`h`jkckh Nipkrvedkci`
bkrnubuhf`h okhf`h Ebskrv`si
f`hffu`h - \krias` t`ho` o`h fkj`d` nipkrvedkci` (cis.
cka`hisck rkfud`si, Ertephk`, oisphk`, kokc`, MY\/JY\
akdkbin`h ckhihfa`t, rkidkas nkp`tejufud`r pesitii,
`sup`h j`ir`h, su`r` hp`s t`cb`n`h)
akdkbin`h `sup`h - Gokhtiiia`si pkhykb`b nipkrvedkci`
h`triuc - Cehiter st`tus nkceoih`cia (cis. irkaukhsi
j`htuhf, tka`h`h o`r`n, C@\, JY\, \@\,

\JV\, JE, JG), jia` tkrskoi`

Cehiter iht`ak o`h eutput j`ir`h
Cehiter t`ho` nkceaehskhtr`si (cis. a`o`r h`triuc, B[H, nkc`tearit, bkr`t jkhis urihk)
Cehiter t`ho` pkhihfa`t`h tka`h`h ehaetia
pd`sc` (cis. a`o`r pretkih o`h `dbucih ckhihfa`t)
Cehiter akjkpt`h ihius skj`r` akt`t - Cehiter kika s`cpihf oiurktia (cis. Nipetkhsi ertest`tia, nipevedkci`, n
_kr`pkutia
_icb`hf bkr`t b`o`h skti`p n`ri p`o` w`atu y`hf s`c` - B`t`si `sup`h j`ir`h o`h f`r`c
 _ihffia`h akp`d` tkcp`t tiour :<-4<¼
Koua
@hjura`h ckd`per jia` n`du`r`h urih 4 <,; cD/af/j`c o`d`c 9 j`c
@hjura`h ckd`per jia` BB bkrt`cb`n 8 0 af o`d`c skn`ri
@j`ra`h j`r` ckhfuaur o`h ckhj`t`t `sup`h o`h n`du`r`h j`ir`h
@j`ra`h j`r` ckcb`t`si j`ir`h
Aed`ber
Aed`ber`si pkcbkri`h oiurktia
Aed`ber`si pkhff`hti`h aknid`hf`h a`diuc
`aib`t oiurktia
Aed`ber`si pkcbkri`h jehtiheus rkh`d rkpd`jkckht tnkr`py (JRR_), jia` pkr

\kc`ht`u`h J`ir`h

Ebskrv`si
Cehiter irkaukhsi o`h akau`t`s h`oi
Cehiter irkaukhsi h`p`s
Cehiter tka`h`h o`r`n
Cehiter bkr`t b`o`h
Cehiter w`atu pkhfisi`h a`pidkr
Cehiter kd`stisit`s `t`u turfer audit
Cehiter jucd`n, w`rh` o`h bkr`t jkhis urihk
Cehiter a`o`r `dbucih o`h pretkih tet`d
Cehiter n`sid pkckrias``h skruc (cis. esced`rit`s skruc, nkc`tearit, h`triuc, a`diuc, B[H)
Cehiter iht`ak o`h eutput j`ir`h
Gokhtiiia`si t`ho`-t`ho` nipevedkci` (cis.
 irkaukhsi h`oi ckhihfa`t, h`oi tkr`b` dkc`n, tka`h`h o`r`n ckhuruh, tka`h`h h`oi ckhykcpit, turfer audit ck
Gokhtiiia`si t`ho`-t`ho` nipkrvedkci` (cis. oisphk`, kokc` pkriikr, kokc` `h`s`ra`, MY\ ckhihfa`t, JY\ ckh
Gokhtiiia`si i`ater risiae aktio`askicb`hf`h j`ir`h (cis. \reskour pkcbko`n`h c`yer, tr`uc`/pkro`r`n`h, du
pkhy`ait fihj`d o`h akdkhj`r, oisiuhfsi

ihtkstih`d)
_kr`pkutia
@tur ihtkrv`d w`atu pkc`ht`u`h sksu`i okhf`h aehoisi p`sikh
Oeauckht`sia`h n`sid pkc`ht`u`h
Koua`si
Mkd`sa`h tuju`h o`h preskour pkc`ht`u`h
Ghierc`sia`h n`sid pkc`ht`u`h, jia` pkrdu
I. @pdia`si \kciair`h Aritis o`d`c @sun`h Akpkr`w`t`h Ckoia`d Bko`n

\KHF@R[N \KCBKRG@H \KRCKH A@RK_ ^WDG_ED _KRN@O@\

AKZKN@_@H C[D[_ (^KREZ_ECG@) \@O@ \@ZGKH
JNREHGJ AGOHKW OGZK@ZK (JAO)

\kri ]udi`hi0, Busjr` C. Hur 2 , Renc`h @zz`c :

\refr`c Ztuoi Akpkr`w`t`h, Z_GAKZ Bn`ati Nus`o` Bkhfaudu0
\refr`c Ztuoi C`fistkr Akpkr`w`t`h, [hivkrsit`s Cun`cc`oiy`n M`a`rt` 2,:
pkrizudi`hi0Lfc`id.jec0

@BZ_R@A
_uju`h o`ri pkhkditi`h ihi `o`d`n uhtua ckhfkt`nui `p`a`n tkro`p`t pkhf`run pkcbkri`h
pkrckh a`rkt xydited p`o` p`sikh JAO. Mkhis pkhkditi`h ihi `o`d`n kaspkrickh au`htit`tii
okhf`h oks`ih
rkspehokh. prk pestCudut
Akskn`t`h tkst oksifh okhf`h
rkspehokh jucd`n
oiuaur s`cpkd
okhf`h y`hf oi`cbid
ckhffuh`a`h skb`hy`a
auksiehkr 2<
ENG\
okhf`h sa`d` diakrt o`h saerihf. N`sid pkhkditi`h oio`p`ta`h `o` pkrbko``h akskn`t`h
cudut skbkduc o`h sktkd`n oibkria`h pkrckh a`rkt xydited okhf`h hid`i π v`duk 4 <.<;.
Zicpud`h, pkcbkri`h pkrckh a`rkt ^ydited bkrpkhf`run tkrn`o`p akskn`t`h
cudut (xkresteci`) p`sikh JAO.

A`t` Auhji= JAO, Akskn`t`h Cudut (^kresteci`), ^ydited

 @BZ_R@J_
_nk purpesk ei tnis stuoy w`s te oktkrcihk wnktnkr tnkrk is `h ihidukhjk ei xydited fuc
`ocihistr`tieh ih JAO p`tikhts. _nis typk ei rksk`rjn is ` qu`htit`tivk kxpkrickht witn `
prk pest tkst oksifh witn ` tet`d s`cpdk ei 2< rkspehokhts. Er`d nk`dtn ei rkspehokhts
w`s ck`surko usihf tnk ENG\ qukstiehh`irk witn ` Diakrt sj`dk `ho sjerihf. _nk rksudts
snewko tnkrk wkrk oiiikrkhjks ih er`d nk`dtn bkierk `ho `itkr bkihf fivkh xydited
fuc witn ` v`duk ei π v`duk 4<.<;. Jehjdusieh, `ocihistr`tieh ei ^ydited fuc
`iikjts tnk er`d nk`dtn (xkresteci`) ei JAO p`tikhts.

Akyweros= JAO, Er`d Nk`dtn (^kresteci`), ^ydited

0. \kcb`n`s`h
\khf`run pkrckh a`rkt xydited s`hf`t b`ia tkrn`o`p akskn`t`h cudut,
bkbkr`p` hkf`r` tkd`n ckrkaeckho`si a`h pkhffuh``h xydited skb`f`i
pkhff`hti fud` p`o` preoua- preoua c`a`h`h o`h eb`t-eb`t`h
y`hf oipreouasi, skpkrti pkrckh a`rkt, akcb`hf fud`, eb`t aucur, eb`t
auhy`n, o`h

p`st` fifi. ^ydited skj`tihy` `o`d`n skhy`w` fud` `daened y`hf

ckcidiai rucus aici` J-;N02E; okhf`h bkr`t cedkaud skbks`r 0;2,0. ^ydited
ckcidiai
r`s` y`hf dkbin c`his o`h dkbin hiac`t o`rip`o` fud` d`ih, jehtenhy` serbited.
A`deri y`hf oia`houhf xydited pkr fr`chy` 4<% dkbin rkho`n y`itu 2,4 a`deri,
oib`hoihfa`h okhf`h fud` d`ih skpkrti suares` y`hf ckcidiai 4 a`deri
pkr

fr`chy`. O`h `p`bid` oid`ruta`h, p`h`s pkd`rut`h xydited `o`d`n

hkf`tii skpudun a`di dkbin bks`r o`rip`o` suares`, sknihff` xydited `a`h
ckhicbuda`h skhs`si oihfih oi o`d`c cudut.
N`sid pkhkditi`h ihi sksu`i okhf`h n`sid pkhkditi`h y`hf oid`aua`h edkn
Hic`t (2<09) tkht`hf —`h`dis` pr`atka adihia p`o` p`sikh F`f`d Fihj`d Arehia
okhf`h ihtkrvkhsi ihev`si ckhfuhy`n pkrckh a`rkt xydited tkrn`o`p akrus`a`h
ckcbr`h cuaes` er`d `aib`t xkresteci`– okhf`h n`sid y`itu
tkro`p`t
pkrb`ia`h cuaes` er`d y`hf ckhuhjuaa`h cuaes` dkcb`b, pkhfur`hf`h r`s`
n`us. Zkj`d`h okhf`h pkhkditi`h \r`skty` (2<0>) tkht`hf —pkrckh a`rkt xydited
xkresteci` p`o` p`sikh pkhy`ait fihj`d arehis– ckhuhjuaa`h n`sid
y`itu
pkhfuhy`n`h pkrckh a`rkt xydited ckcidiai kika ckhuruha`h akdun`h
xkresteci` p`o` p`sikh pkhy`ait fihj`d arehis.
\`sikh okhf`h ^kresteci` ckhurut tkeri skdi-j`rk Erkc oip`ho`hf
skb`f`i ihoiviou y`hf ckcidiai akc`cpu`h uhtua ckr`w`t oirihy` skhoiri
 uhtua ckckhuni akbutun`h nioup, ckckdin`r` akskn`t`h o`h
ckhj`p`i akskj`ntkr``h.
\`sikh okhf`h ^kresteci` o`p`t ckhj`p`i skj`ntkr`/akskn`t`h y`hf
eptic`d okhf`h ckhfkt`nui pkr`w`t`h y`hf tkp`t sksu`i okhf`h
aehoisi oirihy` skhoiri.
\kr`o`hf`h p`o` rehff` cudut o`p`t ckciju rkspeh skd
o`h akakb`d`h tubun, y`hf `a`h oitr`hscisia`h edkn `dir`h o`r`n ak
aecpehkh d`ih o`ri sistkc ihoiviou. \khy`ait \`raihseh bkr`aib`t p`o`
rehff` cudut, tio`a n`hy` edkn oisiuhfsi ceteria, tkt`pi juf` okhf`h
pkcbkri`h eb`t-eb`t`h y`hf o`p`t ckhykb`ba`h xkresteci`. Ckhfkh`i
f`hffu`h fihj`d, preiksieh`d fifi n`rus ckcbkria`h pkrn`ti`h anusus
tkrut`c` p`o` eb`t y`hf oirkskpa`h uhtua p`sikh, `f`r tio`a ckhihfa`ta`h
risiae hkireteasisit`s. _krdkp`s o`ri i`at` ihi, stuoi idci`n ckhuhjuaa`h
nubuhf`h y`hf au`t `ht`r` f`hffu`h ckt`bedisck o`h pkrakcb`hf`h
pkhy`ait cudut (Ykif`, 2<09).

2. Aksicpua`h

\kcbkri`h pkrckh a`rkt ^ydited bkrpkhf`run tkrn`o`p

akskn`t`h cudut (xkresteci`) p`sikh JAO. Bkro`s`ra`h n`sid pkhkditi`h
oiakt`nui b`nw` ihtkrvkhsi ckhffuh`a`h pkrckh a`rkt xydited o`d`c
up`y` uhtua ckhihfa`ta`h akskn`t`h cudut p`o`
p`sikh y`hf ckhj`d`hi Nkceoi`dis`. N`d ihi bis` oij`oia`h pkrticb`hf`h
`dtkrh`tivk p`o` s``t ckd`aua`h ihtkrvkhsi akpkr`w`t`h y`hf o`p`t oid`aua`h
edkn pkr`w`t.
 O@I_@R \[Z_@A@

@hor`, Z. V., & Wkssik, C. \. (2<0:). ACB 0 Akpkr`w`t`h Ckoia`d Bko`n

Akpkr`w`t`h Okw`s` _keri o`h Jehten @sakp. Wefy`a`rt`= Hun`
Ckoia`.
@spi`hi, R. (2<0;). Buau `j`r `sun`h akpkr`w`t`h p`o` adikh okhf`h f`hffu`h
sistkc pkrakcin`h `pdia`si H@HO@, HGJ o`h HEJ.

Cutt`qih, @., & Z`ri, A. (2<04). Buau @j`r @sun`h Akpkr`w`t`h F`hffu`h
Zistkc \krakcin`h.

Hur`rii, @. N., & Ausuc`, N. (2<0;). @pdia`si @sun`h Akpkr`w`t`h Bkro`s`ra`h

Oi`fhes` Ckois & H@HO@.

Z`kpuden, _. (2<2<). @sun`h Akpkr`w`t`h \`o` Adikh Jnrehij Aiohky Oisk`sk

(Jao) Okhf`h Akdkbin`h Yeduck J`ir`h Oiru`hf C`rj`h B`w`n Ruc`n
Z`ait [cuc O`kr`n Or Zd`ckt F`rut.

Zckdtzkr, Z. J., & B`rk, B. F. (2<0;). Akpkr`w`t`h Ckoia`d Bko`n. >tn. M`a`rt`=
KFJ.

_ic \eaj` ZOAG O\\ \\HG. (2<09). Zt`ho`r Oi`fhesis Akpkr`w`t`h Ghoehksi`=
 Okiihisi o`h Ghoia`ter Oi`fhestia. Koisi 0. M`a`rt`= O\\ \\HG

_ic \eaj` ZGAG \\HG. (2<0>). Zt`ho`r Ghtkrvkhsi Akpkr`w`t`h Ghoehksi`. M`a`rt`
Zkd`t`h.

_ic \eaj` ZDAG \\HG. (2<07). Zt`ho`r Du`r`h Akpkr`w`t`h Ghoehksi`.M`a`rt`

Zkd`t`h.

]udi`hi, \., Hur, B. C., & @zz`c, R. (2<07). \khf`run \kcbkri`h \krckh A`rkt
^ydited tkrn`o`p Akskn`t`h Cudut (^kresteci`) p`o` \`sikh Jnrehij
Aiohky Oisk`sk (JAO). Murh`d Akpkr`w`t`h Zid`cp`ri, :(0), :<2-:00.