Professional Documents
Culture Documents
Manuaalii Hojii Odiitii Faayinaansii Raawwachuu
Manuaalii Hojii Odiitii Faayinaansii Raawwachuu
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Waajjira MWD Godina Hararge Bahaa Adeemsa Hojii Hordoffii fi Deeggarsa Odiitii keessaa
Prepared By: Bedri Muktaar
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Waajjira MWD Godina Hararge Bahaa Adeemsa Hojii Hordoffii fi Deeggarsa Odiitii keessaa
Prepared By: Bedri Muktaar
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Waajjira MWD Godina Hararge Bahaa Adeemsa Hojii Hordoffii fi Deeggarsa Odiitii keessaa
Prepared By: Bedri Muktaar
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Waajjira MWD Godina Hararge Bahaa Adeemsa Hojii Hordoffii fi Deeggarsa Odiitii keessaa
Prepared By: Bedri Muktaar
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Waajjira MWD Godina Hararge Bahaa Adeemsa Hojii Hordoffii fi Deeggarsa Odiitii keessaa
Prepared By: Bedri Muktaar
Karoorri adeemsa hojii odiitii keessaaf qophaa’u ga’ee hojii fi angoo chaartariitiin
adeemsa hojichaaf kenname waliin kan wal-simee fi kaayyoo mana hojichaa
irratti kan hundaa’e ta’uun irra jira.
1. Karoorri adeemsa hojii odiitii keessaaf qophaa’u ga’ee hojii fi angoo
chaartariitiin adeemsa hojichaaf kenname waliin kan wal-simee fi kaayyoo
mana hojichaa irratti kan hundaa’e ta’uun irra jira.
Qophiin adeemsa hojii karoora odiitii : -
karoora humna namaa fi baajata
Gabaasa raawwii (Activity reports) hammachuu qaba.
2. Raawwiin karoorichaa
kan safaramuu danda’u,
yeroo manniin itti galma ga’uu qabachuu, (targeted dates)
uulaagaa safartuu qabaachuu qaba.
3. Gabateen yeroo (Engaegement work schedule)
Maaltuu raawwatamuuf akka karoorfaman (What actites are to be
performed),
Yoomi akka raawwataman
Tilmaama Yeroo hojichi fudhatu
Bal’ina hojii (the scope of the engagement work plan) ,hojiiwwan
walfakkaatan kannen qaama biraatiin hojjetaman tilmaama keessa
galchuun irra jira.
4. Hojii odiitii dursi kennamuufii qabu (schedule priorities) murteessuuf
dhimmoota ilaalcha keessa galan:
Yeroo fi bu’aalee odiitii darbanii (The dates and results of the last
engagements)
Gamaaggama bakka sodaa,bu’a qabeessummaa bulchiinsa sodaa fi
to’annoo keessaa (Up-dated assessments of risks and effectiveness of risk
management and control process);
Gaaffii Maanaajimantii/ Koree odiitii/ qaama Ooggansaa biroo
Haalawwan qabatamaa yeroo ooggansa mana hojiichaa walin wal-
quunnamti qaban (Current issues relating to organizational governance);
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Waajjira MWD Godina Hararge Bahaa Adeemsa Hojii Hordoffii fi Deeggarsa Odiitii keessaa
Prepared By: Bedri Muktaar
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Waajjira MWD Godina Hararge Bahaa Adeemsa Hojii Hordoffii fi Deeggarsa Odiitii keessaa
Prepared By: Bedri Muktaar
Itti gaafatamaan adeemsa hojii odiitii keessaa raawwii hojii odiitiif qabeenyi
ramadame
Barbachisaa (approprate),
Gahaa (sufficient),
karoora mirkanaa’e kan galma geessisu (effectively) ta’u is mirkaneessu
irra jira .
Bu’uura sadarkaa odiitii keessaa kanaan Itti gaafatamaan adeemsa hojii odiitii
keessaa dhimmoota kanaa gadii hubannoo keessa galchun isarra jira.
1. Karoora humna namaa fi baajata
2. Baay’ina odiiteroota fi beekumsi barbaachisuu fi gahuumsaalee kan biraa
dabalate,
3. karoora humna namaa fi baajata feedhii leenjii, barumsaa fi qorannoo odiitii
(audit research) fi guddina odiitiif taasiisuuf tattaafatamu bu’uureffata.
Itti gaafatamaan adeemsa hojii odiitii keessaa sagantaa humna namaa itti filatuu fi
guddisu hundeessuu qaba. Sagantaan kun kan inni hammatu:
Ga’ee hojii barreeffamaan(written job descrption ) tokko tokkoo
odiiterootaaf beeksisuu
Bakkeewwan odiitii ta’aniif odiiteroota beekumsaa fi ga’umsa qaban
filachuu,
Leenjii fi carraa barumsaa odiiteerootaaf kennuu,
Yoo xiqqaate waggaatti al tokko dandettii odiiterootaa cimsuu,
Gorsa odiiterotaaf kennuu qaba .
Itti gaafatamaan adeemsa hojii odiitii keessaa akkaataa barbaachisummaa isaatti
yeroo ogguummaan addaa ala barbaadamuu (co-sourcing arrangements)
mijjeessuu qaba..
2040-Imaammataa fi Sirnawwan Hojimaataa (Policy & Procedures)
Itti gaafatamaan adeemsa hojii odiitii keessaa Imaammataa fi sirna hojmaata hojiin
odiitii ittin gaggeeffamu qopheessun irra jira.
Ballinaa fi caasaa, akkasumas, walxaxiinsa hojii (complexity of the work) irrattii
hundaa’e imaammataa fi sirnaawwan hojmaataa barreeffamaan qophaa’uu qabu.
Bakka ballinnii fi caasaan ykn walxaxiinsi hojii baayyee xiqqaa ta’etti to’annoon
guyyaa guyyaa fi hordoffiin (supervision ) ga’aa ta’uu ni danda’a.
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Waajjira MWD Godina Hararge Bahaa Adeemsa Hojii Hordoffii fi Deeggarsa Odiitii keessaa
Prepared By: Bedri Muktaar
2050-Qindomina (Coordination)
Uwwisa hojii odiitii dabaluu fi irra deddeebii hojii xiqqeesuuf Itti
gaafatamaan adeemsa hojii odiitii keessaa odiitaroota keessaa fi alaa
akkasuumas, kennitoota tajaajila Mirkaneessuu fi tajaajila gorsa (providers
of relevant assurance and consulting services) kennan biroo waliin
odeeffannoo wal-jijjiiruu fi qindoominaan hojjechuu qaba.
Odiiteroonni alaa adeemsa hojii odiitii keessaa waliin qindeessuu fi
walumaagalatti hojii odiiteroota alaa to’achun itti gaafatamummaa ogganaa
mana hojiichaati.
Hojicha qindeessun garu kan itti gaafatamaa odiitii keessaadha. Itti
gaafatamtoonni odiitii keessaa hojii isaan odiiteroota alaa waliin qindeessan
hojjachuudhaan bu’aa milka’aa akka fidanif deggersa Ooggantootaa ni
barbaachisa.
Itti gaafatamaan adeemsa hojii odiitii keessaa gamaaggama qidoominaa fi
baasii waliigalaa akkasumas saffina fi galma ga’umsa oditii keessaa fi alaa
taasiisuu qaba.
Qindoominni oditii, marii yeroo yeroon haala faayidaa waliinii (common
Interest) irratti taasifamuudha ta’a . Innis:
✓ Uwwisa odiitii
✓ Sagantaa hojii fi waraqaa hojii walii dabarsuu (Access to each
others audit programs and working papers)
✓ Bu’aa odiitii fi xalayaa ooggansaa (management letters)waljijjiiruu
2060- Gabaasa I/G Olaanaa Mana Hojiif Dhiyeessuu
Itti gaafatamaan adeemsa hojii odiitii keessaa yeroo murtaa’e tokko
keessatti itti gaafatamaa ol’aanaa mana hojiichaatiif gabaasa dhiyeessun irra
jira.
Akka naannoo keenyaatti ji’a ja’aan qaama olaanaaf dhiyaachuu qaba.
2100-Akaakuu Hojii (Nature of Work)
Adeemsa hojii odiitii keessaa
Bulchiinsa sodaa (risk management,
Sirni to’annoo keessaa (conrol)
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Waajjira MWD Godina Hararge Bahaa Adeemsa Hojii Hordoffii fi Deeggarsa Odiitii keessaa
Prepared By: Bedri Muktaar
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Waajjira MWD Godina Hararge Bahaa Adeemsa Hojii Hordoffii fi Deeggarsa Odiitii keessaa
Prepared By: Bedri Muktaar
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Waajjira MWD Godina Hararge Bahaa Adeemsa Hojii Hordoffii fi Deeggarsa Odiitii keessaa
Prepared By: Bedri Muktaar
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Waajjira MWD Godina Hararge Bahaa Adeemsa Hojii Hordoffii fi Deeggarsa Odiitii keessaa
Prepared By: Bedri Muktaar
2110.A1 Adeemsii hojii odiitii keessaa sirna bulchinsa sodaa mana hojiichaa
hordoofun bu’aa qabeessumaa isaa gamaggamuun irra jira.
2110.A2 Adeemsii hojii odiitii keessaa bulchiinsa mana hojiicha, sochiin hojii,
sirna odeefanoo (information system) walin kan walqabate dameewwan hojii
sodaaf saaxilaman (risk exposures) haala qabxiilee :
✓ Ragaaleen raawwii hojii faaynaansi mana hojiicha gutuu fi amanamaa
ta’usaanii,
✓ Raawwiin hojiicha gahaa fi bu’aa qabeessa ta’usaa,
✓ Nageenyi qabeenya eegamussa
✓ Hojiiwwan seera, dambi fi bu’uura walii-galte en raawwatamu isaannii
gamaggamuu qaba.
2110.C1- Odiitii keessaa yeroo tajaajila gorsaa kennan kaayyoon tajaajilicha
sodaawwanii xiyyeffannoo kennun haala wal’amante sodaawwan kan biroo Ifa
ta’an jiraachu fi jiraachu baachu isaani of-eeggannoon qulqulleesun isaan irra
jira.
2110.C2- Odiiteroonni keessaa tajaajila gorsaa yeroo kennan sodaawwan ifatti
hubatan, dhimmota mana hojiichaa sodaaf saaxilan adda baasuu fi
gamaaggamuun hojii irra olchu qabu.
2130 Too’annoo (Control)Ademsii hojii odiitii keessaa sirni to’annoo keessaa
mana hojiicha gahaa, bu’aa qabeessa ta’usaa gamaaggame yaada foyya’insa itti
fufiinsa qabu akka ta’u to’annon keessaa bu’aa qabeessii akka jiraatu gochun
gargaarun irra jira. (The internal audit activity should assist the organization in
maintaining effective controls by evaluating their effectiveness and efficiency and
by promoting continuous improvement.)
2130. A1 Ademsii hojii hojii odiitii keessaa sodaawwan gamaaggame bu’a argate
irratti hundaa’udhaan sirni bulchiinsi mana hojiichaa, raawwii hojiiwwan fi sirna
ragaa waliin kan wal- qabate bu’aa fi ga’uumsa to’annoo keessaa gamaaggamun
irra jira.
2130 A2 Hojiwwan raawwatamanii, galmeewwanii sagantaa fi kaayyowwan
uumamaan kun galmaawwan fi kaayyowwan mana hojichaatiif mijaa’aa ta’uu
isaanii odiitarooni keessaa mirkanaa kennuun irra ni eegama.
2130 A3 - Bu’aan argame kaayyoo fi galma ka’ame waliin kan walsimu ta’uusaa
mirkaneessuu, akkasumas raawwii hojii karooraa fi sagantaan hojii irra kan oolan
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Waajjira MWD Godina Hararge Bahaa Adeemsa Hojii Hordoffii fi Deeggarsa Odiitii keessaa
Prepared By: Bedri Muktaar
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Waajjira MWD Godina Hararge Bahaa Adeemsa Hojii Hordoffii fi Deeggarsa Odiitii keessaa
Prepared By: Bedri Muktaar
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Waajjira MWD Godina Hararge Bahaa Adeemsa Hojii Hordoffii fi Deeggarsa Odiitii keessaa
Prepared By: Bedri Muktaar
✓ Ajaja galmeeffama herregaa (JV) sochiin maallaqa callaa kan hin taanef
irraatii galmeesamuu qaba.
3. Gegeddarumsa madda ragaa irratti galma’e galmee herregaa (TR) irraatii
dabarsuu.
4. Gegeeddarumsaaleen herregaa Galmee ,Gegeeddarumsaalee(TR) herregaa
irraa gara leejerootatti dabarsuu .
5. Gegeeddarumsaaleen herregaa leejeraa irraa gara madaalsisa herrega (TB)
dabarsuudhan gabaasa ji’a qopheesuu. Gabaasa kurmaanaa kan walakkaa
waggaa, akkasumas, gabaasa waggaa bu’uurri isaa kan ji’aa tti.
Sirna odiitii rawwiin Boddaatiin (post Odiitii) odiiteeroni keessaa madaala
herrega ji’aa sirrii ta’uu isaa manajimeentiif mirkaneesuu qabu
Ragaalee Bu’uraa Hojii Odiitii
✓ Madda Ragaalee (Nagaheewwan )
✓ Galmee geggeedarumsa herregaa
✓ Leejarootaa
✓ Gabaasaleen herregaa
Ragaalee Bu’uraa Hojii Odiitii
Gabaasaleen herregaa : Ibsoota Herregaa waajjira Odiitii ta’uun qophaa’an ennaa
ta’u;
✓ Gabaasa Galii,
✓ Gabaasa Baasii ,
✓ Gabaasa Dabarsalee,
✓ Gabaasa Herrega Walitti Qabamawwan
✓ Gabaasa Kaffalamawwan
✓ Leejeeroota
✓ Horataalee qulqulluu
✓ Maallaqa baankii jiru
✓ Maallaqa saanduqa jiru
✓ Araarsa herrega baankii ta’u.
Safartuulee Hojii odiitii
✓ Seeroota , Dambiiwwan ,Qajeelffamoota Bulchinsa Faayinaansii,
✓ Waligalteewwan adda addaa ,
✓ Hoji-maata sirna qabiinsa sochii herregaa bulchiinsa Faayinaansii fi qabeenya
mootummaa hojiirra olchuuf bahanii dha
✓ Istaandardiiwwan hojii odiitii fi Maanuwaloota hojii odiitii ,
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Waajjira MWD Godina Hararge Bahaa Adeemsa Hojii Hordoffii fi Deeggarsa Odiitii keessaa
Prepared By: Bedri Muktaar
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Waajjira MWD Godina Hararge Bahaa Adeemsa Hojii Hordoffii fi Deeggarsa Odiitii keessaa
Prepared By: Bedri Muktaar
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Waajjira MWD Godina Hararge Bahaa Adeemsa Hojii Hordoffii fi Deeggarsa Odiitii keessaa
Prepared By: Bedri Muktaar
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Waajjira MWD Godina Hararge Bahaa Adeemsa Hojii Hordoffii fi Deeggarsa Odiitii keessaa
Prepared By: Bedri Muktaar
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Waajjira MWD Godina Hararge Bahaa Adeemsa Hojii Hordoffii fi Deeggarsa Odiitii keessaa
Prepared By: Bedri Muktaar
Nagahee galii
Maallaqni Mootummaa kamiyyuu kan sassabamu Nagahee BMMDO
maxxansiisuun yookiin akka maxxansiifamu hayymameen qafa ta’a. Labsii
B.F M.N.O lakk 156/2002 kew.9(2)
Akaakuu Nagahee
Nagahee galii biyyaa keessaa ittiin waltii qabamu- He/Mo/1
Nagahee galii mallaaqnii biyya alaa -HE/MO/2
Kaayyoo hojii Odiitii herrega galii (The audit objectives of checking revenue)
1. Galiin akkaataa taariiffa (official rates ) jiruun walitti qabamuusaa
mirkaneesuuf (To ascertain that revenues are collected using the official
rates applicable to the revenue; Qor. Health services
2. Galiin gargaarsaa fi liqii akkaataa waliigaltee mallateeffameen ta’uu isaa
mirkaneesuuf;
3. Galiin walitti qabame yeroo waltiiqabame keessaatii ta’uu isaa
mirkaneessuuf (To ascertain that revenue is recognized in the period it is
collected)
4. Galiin waltiiqabame galmee manneen hojii mootummaa keessaatii siriitii
galma’uu isaa mirkanneessuu (To ascertain that revenue is properly
recorded in the records of the Public Body)
Toofftaa odiitii ( Audit procedures) substantive test of revenue
ffaa
Sadarkaa (steeps) 1
• Gabaasa Odiitii waltii qabamaa fi kanneen biroo dura darbe sakata’u,
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Waajjira MWD Godina Hararge Bahaa Adeemsa Hojii Hordoffii fi Deeggarsa Odiitii keessaa
Prepared By: Bedri Muktaar
ffaa
Sadarkaa 4 Erga sirrummaan herregaa fi madaalsisa herregaa waliin
walsimuun isaa ilaalamee booda,
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Waajjira MWD Godina Hararge Bahaa Adeemsa Hojii Hordoffii fi Deeggarsa Odiitii keessaa
Prepared By: Bedri Muktaar
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Waajjira MWD Godina Hararge Bahaa Adeemsa Hojii Hordoffii fi Deeggarsa Odiitii keessaa
Prepared By: Bedri Muktaar
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Waajjira MWD Godina Hararge Bahaa Adeemsa Hojii Hordoffii fi Deeggarsa Odiitii keessaa
Prepared By: Bedri Muktaar
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Waajjira MWD Godina Hararge Bahaa Adeemsa Hojii Hordoffii fi Deeggarsa Odiitii keessaa
Prepared By: Bedri Muktaar
Baasii to’achuuf itti gaafatamummaa kan qabu itti gaafatamaa mana hojii
mootummaa tii. (Controlling expenditure is the primary responsibility of the
Head of the Public body).
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Waajjira MWD Godina Hararge Bahaa Adeemsa Hojii Hordoffii fi Deeggarsa Odiitii keessaa
Prepared By: Bedri Muktaar
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Waajjira MWD Godina Hararge Bahaa Adeemsa Hojii Hordoffii fi Deeggarsa Odiitii keessaa
Prepared By: Bedri Muktaar
cheque stubs are signed by the signatories with the complete particulars
being filled out thereon)
5. Daangaa angoo baasii irraatii ajajuu keessaa galcuudhaf
kukuutamee kan hinraawwatamn ta’uu isaa mirkaneesuu. (Ensure that
invoice amounts are not split into smaller portions to circumvent
regulations on limits of signatory powers)
6. Sochiin herrega gara Galmee Geggeesddarumsa Herregaa(TR) irratii
ergaa galmeefamee boodaa gara leejeriitti darbuu isaa (postings)
mirkanessuu .
Toofftaa odiitii ( Audit procedures)
substantive test of expenditure balances
ffaa
Sadarkaa 1
• Gabaasa odiitii baasii fi kanneen biroo dura darbe sakata’u;
• Gabaasa duraan darbe keessatti argannoo fi yaada fooya’insaa
dhiyaatan walitti-qabuudhaan yaadannoo qabaachuu;
ffaa
Sadarkaa 2 Gabaasa madaalsisa herrega (TB) ji’aa, kan Biiroo/Wajjiraa
MMD tiif ergame argaachuu
ffaa
Sadarkaa 3 Gabaasa basii madaalisaa herregaa (TB) wajjin wal qabatan
fudhachuu.
ffaa
Sadarkaa 4 Sirrummaa ida’ama gabaasaa herrega kan madaalsisa herrega
irraatii galma’ee wajjin walsimuu isaa mirkaneessuu
faa
Sadarkaa 5 Erga sirrummaan herregaa fi madaalsisa herregaa walsimuun
isaa ilaalamee booda, ga’een odiitaraa maal ta’uu qabaa?
• Leejeerii akka dhiyaatuf taasiisuu,
• Gabaasaa irraatii kan mulatuu waliin ilaaluu
• Madaaliin leejeera iraa jiru fi kan gabaasaa irra jiru waliin tokko ta’uu
isaa mirkaneesuu,
• Garagaruumaan leejeeraa fi gabaasa giduu yoo jirate sababa isaa
gaffachuudhan
ffaa
qulquulesuu fi yaddannoo qabaachuu;
Sadarkaa 6 Herrega filatamee ida’ama leejara waliin mirkanesuun gad-
fageenyaan (scrutinizing) ilaaluu dhan Sochiiwwan herregaa hin baramnee
(identify any odd or unusual transition ),
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Waajjira MWD Godina Hararge Bahaa Adeemsa Hojii Hordoffii fi Deeggarsa Odiitii keessaa
Prepared By: Bedri Muktaar
Sochii herrega maallaqaa guddaa kan qabu dabalataan filachuu. Akka seera
quba guddoo leejera maallaqa guddaa qaban ida’amni baasii irraa hafii leejera
% 50 kan ta’an ni filacuu.
ffaa
Sadarkaan 11 Tokko tokkoon herrega filatamani deeggartuu ragaalee wajjin
mirkaneessuu. (Each of the selected items will be checked against the
supporting documents.) Gosaa baasii tilmamaa keessaa galchuudha
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Waajjira MWD Godina Hararge Bahaa Adeemsa Hojii Hordoffii fi Deeggarsa Odiitii keessaa
Prepared By: Bedri Muktaar
1. Bittaa meesha odiitiin kan tasiifnuu yoo ta’e, yoo xiqaate deeggartuu
ragaa
▪ Ajaja bittaa (purchase orders);
▪ Xinxalaa caalbaasii (bid analysis);
▪ Qaboo yaa’ii koree bittaa meeshaa
▪ Murtii filannoo dhiyeessaa meeshaa (approval of the selection of
supplier)
▪ Nagahee baasii ( payment Voucher);
▪ Naga’ee galii meeshaa (Receipt voucher) fi kkf
2. Tajaajiila argamee (receipts of services ) odiitiin kan tasiifnuu yoo ta’e,
yoo xiqaate deeggartuu raglee:
• Baffii bittaa (request for the purchase of the services)
• Beeksiisaa calbaasii(bid announcement)
• Murtii filannoo dhiyeessaa tajaajila (approval of the selection of
supplier)
• Ragaa bittaa mirkana’e (approval of the purchase)
• Ragaa muuxannoo hojii keennaa tajaajila (evidence of performance of
the service)fi kkf ta’ee, admsii bittaa tajaajila kan bittaa meshaa waliin
walfakatu
HUB: Ragaan qulqulaa’e hundii fayiila yeroo odiitii (current audit file)
keessatii galme’suun dagatamuu hinqabu
Qabeenyi haaraan bittaadhan argaman samuuda ragaa kaffaltiif fi
waliigaltee filachuudhaan erga gamaagamamee booda hala bittaa isaa
mirkaneessuuf.(In respect of current period acquisitions, select and examine a
sample of invoices and contracts to ensure that:)
1. Bittaan raawwaatame bajaataa qabaachuu isaa mirkaneessuu.
2. Deeggartuu ragaa (Supporting documents ) bittaa kan akka
• Gaaffii kutaa meeshaa (stores requisitions),
• Gaffii bittaa (purchase requisitions)
• Ajaaja Bittaa( purchase orders)
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Waajjira MWD Godina Hararge Bahaa Adeemsa Hojii Hordoffii fi Deeggarsa Odiitii keessaa
Prepared By: Bedri Muktaar
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Waajjira MWD Godina Hararge Bahaa Adeemsa Hojii Hordoffii fi Deeggarsa Odiitii keessaa
Prepared By: Bedri Muktaar
Yaada Bu’uuraa
Akkaataa sirna qabiinsa herrega Mootummaatti herregni walitti qabamaa
BMMDtiin ykn manii hojii mootummaa tokko mana hojii motummaa
biroo irraa ykn jaarmiyaa mootummaa kan hin taane irraa ykn namoota
dhuunfaa irraa mallaaqa barbaadamu ykn kan waltii qabamu jechuu dha.
Walitti qabamaan hir’ina maallaqaa qarshii qabdoota irraa barbaadamuu ni
dabalata.
Manneen hojii motummaatiin kaffaltii dursaa
• Kontiraakteerootaaf (4253)
• Gorsiitootaaf (4252 )
• Dhiyeessitootaaf (4253)
• Hojjattootaaf (Mindaa) (4203)
• Hojii gaggessiitu adda addaa (4211)
Manneen hojii mootummaa irraa (Hir’ina
• Mallaqa qabdoota irraa (4202)
• Hojjatoota Bittaa irraa (4211)
• Walitti qabamaawwan biroo (4274)
Kayyoo Odiitii (Audit Objectives)
Madaalliiwwan/ baasii irraa hafiin waltii qabamaa sochiwwan herregaa
sirrii ta’e irraa kan uumaman ta’usaa mirkaneessuuf ta’a.(The audit objective
of checking receivables is to ascertain that the balances have arisen from
genuine transactions.)
Toftaa odiitii ( Audit procedures)
ffaa
Sadarkaa 1
• Gabaasa odiitii waltii qabamaa fi kanneen biroo dura darbe
sakatta’u,
• Gabaasa duraan darbe keessatti argannoo fi yaada fooyya’insaa
dhiyaatan walitti-qabuu,
• Argannoowwanii fi yaada fooyya’iinsaa tarkaanfiin irratti
fudhatamanii fi hin fudhatamiin addaan baasuu,
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Waajjira MWD Godina Hararge Bahaa Adeemsa Hojii Hordoffii fi Deeggarsa Odiitii keessaa
Prepared By: Bedri Muktaar
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Waajjira MWD Godina Hararge Bahaa Adeemsa Hojii Hordoffii fi Deeggarsa Odiitii keessaa
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Yaada Bu’uuraa
Herregni kaffalamaawwani tajaajila amma argameef ykn meeshaalee ykn
maallaqa fudhatame wajjin qunnamtii kan qaban fuula duratti kan kaffalaman
dirqama faaynaansiiti. (Payables are financial obligations to be paid in the
future date in connection with services or goods or money received now.)
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Waajjira MWD Godina Hararge Bahaa Adeemsa Hojii Hordoffii fi Deeggarsa Odiitii keessaa
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5001 50,000
5002 10,000
5003 20,000
5004 25,000
5021 2,000
5027 3,500
5051 10,000
5061 117,000
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Waajjira MWD Godina Hararge Bahaa Adeemsa Hojii Hordoffii fi Deeggarsa Odiitii keessaa
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Leejera kaardii irraa herrega maallaqa guddaa kan qaban filachuudhaan gad
fageenyaan qulqulleessuu . Akka seera baratameen (rule of thumb) herregaa
maallaqa guddaa qaban %50 ida’ama madaallii lejera kan uuwwisu filachuu ni
danda’ama.
ffaa
Sadarkaa 12
Tokko tokkoon herrega filatame ragaalee deeggarsaa (supporting documents )
wajjin ilaaluu; Amala herrega kaffalamaawwani tokko tokkoo kutaa keessatti
fi deggartuu ragaa qulqullaa’uu keessaa fudhannee haa ilaallu. (Each of the
selected items will be checked with the supporting documents. Let us look at
the nature of payables in each category and the supporting documents that will
be checked:
Sadarkaan
12.1 Herregoota kaffalamaawwani : kan uumaman meeshaalee ykn
tajaajiloota dursaan yommuu kennamani dha. PAYABLES– arise when goods
and/or services are received in advance
12.1.1 Yoo meeshaalee liqiin fudhatame odiitii gochuuf barbaadame ragaalee
deggartuun qulqullaa’uu qaban:
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10.Galii guyyaa guyyaadhaan kan walitti qaban yeroodhaan kan walitti qaban
maallaqa callaa hunda qaba maallaqa ol’aanaatti dabarsuu isaanii, ammi
maallaqaa ragaa galii walitti qindaa’ee irraa nagahee galii waliin wal simuu
isaa qulquleessuu. (Cash collectors have handed over all their cash
collections to the main cashier intact and on time; and that the amounts are
reconciled against the summaries of the collection documents/ cash receipt
vouchers;)
11.Maallaqa callaa fi galii cheekii bakka tokko tti qindaa’e kan qophaa’uuf
ta’uu isaa mirkaneessuu,nagahee maallaqa callaa (vaawwucherii) wajjin
walsimuu mirkaneessuu.(Cash and cheque collection summaries are
prepared and test checked against the cash receipts vouchers;
Tofftaa odiitii (The audit procedures to be followed in respect of cash also
include the following:
Madaalsisa, gabaasa ji’a(TB) fudhachuu
a. Madaallii baasii irra haafii irraa kan jiru maallaqa callaa tokko tokkoo
leejera leejeraxiqqaa fi leejera gooroo waliin walsimuu isaa mirkaneessuu
b. Madaalliin maallaqaa immo galmee maallaqa waliin walsimuu isaa
qulqulessu. (Ascertain that the cash balances are also in agreement with the
cash books;)
c. Bulchiinsa maallaqa callaa fi maallaqa qabdoota akkaataa maallaqa callaa
itti qaban qulquleessuu (Ascertain the cash centers and the cashiers
handling the cash);
d. Fandiin maallaqa xiqqaa, maallaqa saanduqa keessa kaffalamee bakka
buusuuf sirna baasii to’achuu irratti,kan bu’uureffate ta’uu isaa qulquleessuu,
kun kan raawwatamuu bara baajata odiitii ta’uu keessatti dabalataan bakka
kan bu’ee
e. Herrega muraasa ta’e odiitii gochuudhaan baajata bara kana keessatti
dabalataan kan bakka bu’an baasiwwan muraasa ta,an filachuu fi adeemsa
dhaabataa bakka buusun kan raawwatame madaalliin maallaqa callaa yoo
muraasa ta’e qofa ta’uu isaa mirkaneessuu akkaataa qajeelfamaa
heyyamameen ta’uu isaa qulqulleessuu.
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Sababoota armaan gaditti ibsaman irraa kan ka’e adda addummaan uumamuu
ni dana’a:-
Sababootni Araarsi Baankii barbaachisan
Cheekiiwwan kaffalamtootaaf kennaman keessaa kanneen baankiif hin
dhiyaatiin yoo jiraatan
Maallaqa baankiitti galii ta’e keessaa kanneen ibsa herreega baankii ji’aa
irratti hin maxxanfamne kan jiru yoo ta’e.
Gaalii fi baasiin ibsa baankii keessatti hin galmaa’in hafan yoo jiraatan.
Rakkina galmeeffama qabiinsa herreegaa WMMD ykn baankii irra yoo
jiraate
Hiikaa Fi Kaayoo:
Araarsi herreega baankii dogongorawwan herregaa baankii wajjiin
walqabatan addaan bahuu isaanii mirkaneessuu fi
To’annoo maallaqa callaa baankii cimsuuf hojjatama.
Qaama gabaasa ji’aa ta’ee herreega kessatti xiinxalama
Qophii fi Ragaawwan Buu’uuraa (madda Ragaaa)
Araarsa baankii kan qopheessu hojjetaa herreega baankiit.
Araarsa baankii qopheessuuf maddi ragaa :-
Ibsa herreega baankii dhuma ji’aa irratti baankirraa fudhachuu.
Galmee Leejara Gooroo (4103/4105) fi
Odeeffannoowwan gadifageenyaa ragaaawwan ibsa baankii waliin
deeman baankii irraa fudhachuu.
Tartiibaawwan sadarkaa qophii araarsa herreega baankii
1. Yeroo ibsi herreega baankii fuudhamu, akkaakuwwan araarsa baankii
duraanii ibsa kana keessatti galmaa’uu isaanii qulqulleessuu.
2. Lakkoofsa cheekii ibsa baanki irratti tarreefaman, kanneen Leejara
gooroo irratti galmaa’an wajjiin waliin dubbisuu Cheekiin hin
tarreefamne akka hin jirre mirkaneessuu.
3. Galii ibsa baankii irratti tarreefame Leejara Gooroo irratti ibsame
waliin dubbisuu dhaan garagaarummaa tokko illee akka hin jiree
mirkaneessu.
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Fakkenyaaf:
• Maamilla (Customers) --------------- Walitiiqabamaa
• Tajaajila keennaa / guruguraa (Vendors) ----Kaffalamaa
• Baankii – -----------------------------------baasii irraa hafii
3. Gaaffii dhiyeessuu (Inquiries) –gaaffii barreeffama ykn jechaan qaama odiitii
ta'uuf dhiyeessu deebii fudhachuu .
Fakkeenya: Gaaffilee to’annoo keessaa ykn qajeelfamoota muraasa tuquudhaan
hojjetootaan hojii irra ooluu isaa fi kan hin oolle ta'uu gaafachuu. (Although
much evidence is obtained through inquiry, it can not be regarded as conclusive
and may be biased in the client’s favor).
4. Irra deebiin hojjechuu(re-performance)
Fakkeenya
▪ Herrega irra deebi’ani mirkaneessuu(testing mathematical accuracy)
,
▪ Galmeeffamaawwan mirkaneessuu (seeing if information is recorded
consistently in the accounting records)
▪ Araarsa baankii irra deebi’ani mirkaneessuu fi kkf
Gosa raga (dookumantii)
Dookumantii keessaa (Internal Documents) Ragaa mana hojiitiin qopha’ee harkaa
mana hojii odiitii ta’uutii argamu (Prepared and used within client company
does not go outside the client.)
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