Welcome to

Participants
 AwWU Gi msÁv ev AwWU wK?
evsjvq mvaviY A‡_© AwWU ej‡Z Avgiv ewyS
wbix¶v | wnmve cix¶v- wbix¶vi Rb¨ †hvM¨Zv
m¤úbœ e¨w³ ev †Mvôxi Øviv †Kvb cÖwZôvb A_ev
ms¯’vi `wjj, Z_¨ Ges wnmv‡ei cy¯—K mg~‡ni GK
mywbc~Y, ¯^vaxb Ges mgv‡jvPbvg~jK mgx¶v, hvi
gva¨‡g wnmve cix¶K wbw`©ó mg‡qi Rb¨ ˆZwi
Avw_©K †jb‡`b I KvR m¤§‡Ü wb‡R mš‘ó n‡q GB
g‡g© wi‡cv©U `vwLj Ki‡Z cv‡ib †h, cÖ`Ë Z_¨,
`wjjcÎ, DØ„ËcÎ Ges jvf ¶wZi wnmve I Kv‡Ri ¯úó
wPÎ Dc¯’vwcZ n‡q‡Q Ges Zv wnmve msµvš—
AvBb I ms¯’vi wbqg Abymv‡i cÖYqb ev m¤úbœ
Kiv n‡q‡Q | G‡KB ejv nq AwWU ev wbix¶v |
 wbix¶vi (AwWU) aib:

†h †Kvb cÖwZôvb ev ms¯’vq wbix¶v‡K

cÖavbZ `yB fv‡e †`Lv nq| h_v:

1.†cÖvMÖvg wbix¶v (AwWU) Ges

2.dvB‡bwÝqvj/ Avw_©K wbix¶v (AwWU)
 †cÖvMÖvg wbix¶v (AwWU): †Kvb ms¯’v ev cÖwZôv‡bi
Aš—f©y³ cÖKí wbqgvbyhvqx Pj‡Q wK bv ev cÖewZ©Z
bxwZgvjv Abyhvqx Pj‡Q wK bv Zv wbi~cY KivB n‡jv
†cÖvMÖvg wbix¶v (AwWU)|

 dvB‡bwÝqvj wbix¶v (AwWU): †Kvb ms¯’v ev cÖwZôv‡bi

Avw_©K †jb‡`b wbqgvbyhvqx msMwVZ n‡”Q wK bv Zvi
ch©‡e¶YB n‡jv dvB‡bwÝqvj wbix¶v (AwWU)|

D‡j­wLZ `yB ai‡bi wbix¶vB Af¨š—ixY I ewn:wbix¶K Øviv

wbixw¶Z n‡q _v‡K|

G QvovI `vZv‡Mvôx ev GbwRI ey¨‡iv ev miKv‡ii Pvwn`v

gvwdK evrmwiK, lvb¥vwmK I cÖKí Abyhvqx wbix¶v Kiv
nq hv mvaviYZ: ewn:wbix¶K KZ©„K m¤úbœ n‡q _v‡K|
 wbix¶vi D‡Ïk¨ (ms¯’v ev cÖwZôv‡bi †¶‡Î) t
wbix¶vi D‡Ïk¨ wb‡gœv³ Q‡Ki mvnv‡h¨ Av‡jvKcvZ Kiv
n‡jv|
D‡Ïk¨

g~L¨ (Primary) †MŠY

cÖwZôv‡bi wnmve Ges A_© (Secondary)
1.fyj I RyqvPzwii D`&NvUb
msµvš—weeiYxi mZ¨Zv 2.fyj I RyqvPzwii cybive„wË
wbi~cY I Aby‡gv`b †iva Kiv

fyj (Error) RyqvPzwi

(Fraud)
wjLb msµvš— ev bxwZ msµvš AvZ¥mvr wnmv‡ei
cÖ‡qvMMZ fyj — fyj (Misappropriation) KviPzwc
(Manipulation of
Accounts)

bM` UvKv AvZ¥mvr cY¨ AvZ¥mvr

(Misappropriation of cash) (Misappropriation of goods)
 wbix¶vi myweav ev cÖ‡qvRbxqZv t
 wbix¶v g~jZ cÖ‡qvRb nq wnmv‡ei cÖPwjZ wewae× AvBb,
`vZv‡Mvôxi Pvwn`v A_ev e¨e¯’vcbv cl©` Gi wbR¯^ cÖ‡qvR‡b|

 e¨e¯’vcbv KZ…©c¶/†evW© KZ©„K wb‡`©wkZ wnmve weÁv‡bi

mKj bxwZ I wb‡`©kbvejx
AbymiY K‡i Avw_©K wnmve weeiYx cÖ¯‘Z Kiv n‡q‡Q wK bv, Zv
Rvbv Ges Avw_©K wnmve weeiYx mg~n‡K cÖZ¨qb Kivi Rb¨ wbix¶vi
 Aby‡gvw`Z ev‡RU Abycv‡Z A_ev ev‡R‡Ui mv‡_ mvgÄm¨Zv †i‡L
cÖ‡qvRb|
e¨q/LiP Kiv n‡q‡Q wKbv Ges †h D‡Ï‡k¨ e¨q/LiP Kiv n‡q‡Q †mB
D‡Ï‡k¨ cÖ‡qvRbxq eivÏ Av‡Q wK bv Zvi cÖZ¨qb Kivi Rb¨ `vZv‡Mvôx
KZ©„K wbix¶v cÖewZ©Z
 wewb‡qvMKvix n‡q Zv‡`i
ev †Wvbvi _v‡K|wewb‡qvM ev †Wv‡bkb ‡Kvb
cÖwZôvb/ms¯’v/cÖK‡í h_v_©fv‡e ev¯—-evqb n‡”Q wKbv Zv Rvbvi
D‡Ï‡k¨ wbix¶K Øviv wbix¶v Kwi‡q _v‡Kb|
 Abyi“cfv‡e †Kvb cÖwZôv‡b ‡mB cÖwZôv‡bi wbqg gvwdK I
wba©vwiZ bxwZ Abyhvqx Kg©KvÛ Pj‡Q wKbv Ges Avw_©K
†jb‡`‡bi ¯^”QZv Av‡Q wKbv, Zv Rvbvi Rb¨ I cÖ‡qvRbxq gZvgZ
cvIqvi Rb¨ wbix¶v Kiv‡bv nq|
 wbix¶vi KvR mg~n:
cwiKíbv Kiv
cÖv_wgK AbymÜvb Kiv
Af¨šÍixY Zj­vkx (Internal Check) e¨e¯’v Ae‡jvKb Kiv
wnmve msµvšÍ ZvwjKv msMÖn Kiv ev Rvbv
Af¨šÍixY wbqš¿Y e¨e¯’v hvPvB K‡i †`Lv
cÖ‡qvRbxq †hvMv‡hv‡Mi gva¨‡g NUbv mswk­ó
e¨w³/e¨w³eM©‡K Luy‡R †ei Kiv
 †h †Kvb ai‡bi Am¤§wZi wbix¶v cÖwZ‡e`b ˆZwi Kiv

wbix¶v cwiKíbv:
wbix¶v cwiKíbvq wb‡gv³ Z_¨ mwbœ‡ewkZ _v‡K:
wbix¶vi D‡Ïk¨ I Kg©cwiwa m¤ú‡K© aviYv
ms¯’vi wnmve c×wZ Ges Af¨šÍixY wbqš¿Y e¨e¯’v m¤ú‡K©
aviYv
ms¯’v m¤ú‡K© Rvbv (KvR I Kg© GjvKv)
wbix¶v Kvh© m¤úv`‡bi Rb¨ cÖ‡qvRbxq Rbej I mgq
m¤ú‡K© mRvM _vKv
 wbix¶vi cÖKvi‡f` ev aib t

Audit

Internal Audit External Audit

 Af¨šÍixY wbix¶v:
Af¨šÍixY wbix¶v ms¯’vi GKwU Pjgvb cÖwµqv|
Af¨šÍixY wbix¶K †h KvR K‡i ZvB Af¨šÍixY
wbix¶v| hvi gva¨‡g ms¯’v Avw_©K Ges Ab¨vb¨
Kvh©vejxi wbi‡c¶ I ¯^vaxb g~j¨vqb K‡i _v‡K |
Af¨šÍixY wbix¶v e¨e¯’v ms¯’vi `¶Zv Dbœq‡b
mnvqZv K‡i, Avw_©K Kvh©vejxmg~n
mwVKfv‡e Kvh©Ki Av‡Q wK bv Zv cix¶v K‡i
Ges Kvh©Kix c`‡¶c Mªn‡Yi Rb¨ ms¯’vi
wbe©vnx c«avb‡K AewnZ K‡i | Af¨šÍixY wbix¶v
wefvM ms¯’vi DשZb KZ©„c‡¶i AvIZvq †_‡K
Kvh©µg cwiPvjbv K‡i _v‡K|
 Af¨šÍixY wbix¶‡Ki KvR‡K wZbwU E
cÖfvweZ K‡i |
Zv wbb¥i~c t

1. A_© ev Avw_©K welq (Economy) -> ¯^í e¨‡q

AwaK KvR
2. `¶Zv (Efficiency) -> `¶Zvi mv‡_ KvR
Kiv
3. Kvh©KvwiZv (Effectiveness) -> m¤ú‡`i h_vh_
e¨envi
 wbix¶vi AvIZv (AviwWAviGm
†cÖ¶vcU)
AviwWAviGm Gi †cÖ¶vc‡U cÖwZwU
kvLv Awdm eQ‡i AšÍZ `yB †_‡K wZb evi
Ges Dc‡Rjv/cÖKí GjvKv‡K eQ‡i AšÍZ
`yBevi wbix¶vi e¨e¯’v Kiv nq| GB e¨e¯’vq
AviwWAviGm Kg© GjvKvi cÖwZwU
Dc‡Rjv/cÖKí GjvKv‡K wbix¶vi AvIZvq
Avbv nq| G QvovI DשZb KZ©„c¶ hw`
g‡b K‡ib †h †Kvb Dc‡Rjv/cÖKí Kg©
GjvKvq we‡kl wbix¶v ev Z`‡šÍi cÖ‡qvRb
 wbgœwjwLZ welqvw` wbix¶v Kv‡Ri AvIZvq
c‡ot

bM` †jb‡`b I e¨vswKs †jb‡`b

bM`vb ewn, mvaviY LwZqvb, e¨vsK †iwRóvi, me
ai‡bi mvewmwWqvix †iwRóvi, wej-fvDPvi
FY weZiY, FY I mvwf©R PvR© Av`vq
mKj cÖKvi cybt‡cŠwbK e¨q
mÂq Av`vq I m`m¨‡`i mÂq †diZ
cÖ‡Z¨K Avq-e¨q wnmv‡ei eB mg~‡ni MvwYwZK
wbf©yjZv
Kg©©©©xi †eZb, QzwU, QzwUi †iwRóvi
Ab¨vb¨ Avw_©K welqvw` hv wbix¶v Kiv
cÖ‡qvRb e‡j ms¯’v/KZ©„c¶ g‡b K‡ib |
 ewnt wbix¶K (External Auditor) t
cÖwZôv‡bi ev ms¯’vi gvwjK, Askx`vi,
†eZb‡fvMx Kg©x ev Kg©Pvix, jvf-†jvKkvb
†fvMx c¶ ev †Kvbi~c ¯^Z¡vaxKvix bb Ggb
†hvM¨Zv m¤úbœ c¶, e¨w³ ev †MvôxB n‡jv
ewntwbix¶K Ges Zv‡`i Øviv m¤úvw`Z
¯^vaxb/¯^Zš¿ wbix¶v I gZvgZ cÖ`vbB
(cÖwZ‡e`b AvKv‡i) n‡jv ewntwbix¶v| Z‡e
Zv‡`i‡K evsjv‡`‡ki cÖPwjZ wnmve i¶Y
†Kv¤úvbx AvBb 1994 Bs Gi wewae× n‡Z n‡e
ev †hvM¨Zv AR©b Ki‡Z n‡e| A_©vr
PvUvW© G¨vKvD‡›U›U n‡Z n‡e|
 ewnt wbix¶vi D‡Ïk¨t
ewnt wbix¶vi D‡Ïk¨ n‡jv, cÖwZôv‡bi
evwl©K wnmv‡ei ï×Zv hvPvB, mZ¨ I
wbi‡c¶ wPÎ †`Lv Ges cÖwZôv‡bi
e¨e¯’vcbvbxwZ (Manual/Policy) Abyhvqx
A‡_©i e¨envi, j¶¨ I D‡Ïk¨ AR©‡b KZUzKz
mv`„m¨c~Y© n‡”Q Zv cwigvc Kiv|
ewnt wbix¶v cÖwZ‡e`b hv‡`i Rb¨
cÖ‡hvR¨ t
GbwRI Gi cwiPvjbv cl©` (Governing body of
NGOs /Board of Trustee)
GbwRI Gi e¨e¯’vcbv cl©` (Management of
NGO )
`vZv ms¯’v (Donor Agency)
miKvi (GOB )
AviwWAviGm evsjv‡`k G ÔAf¨š—ixY wbix¶vÕ †h
mg¯— wel‡q f~wgKv iv‡L Zv wbæiƒct
c×wZ Ges wbqš¿‡Yi Kvh©KvwiZv
Z‡_¨i mZ¨Zv Ges ï×Zv
Kg©cš’v, cwiKíbv, Kvh©cÖYvjx, AvBb Ges wbqg
ev¯—evq‡b
cÖwZôv‡bi m¤ú‡`i wbivcËv cÖnix
`¶Zv I wgZe¨wqZvi mv‡_ m¤ú‡`i e¨envi
cÖwZôv‡bi K…wZ‡Z¡i Dci j¶¨ ivLv
cwiPvjb c×wZi Dbœq‡b gZvgZ †`Iqv

Af¨š—ixY wbix¶v I ewn:wbix¶vi cvkvcvwk AviI GK

ai‡bi wbix¶v Kvh© n‡q _v‡K, Zvi bvg e¨e¯’vcbv
wbix¶v | GB wbix¶vI Af¨š—ixY wbix¶K Øviv m¤úbœ
 e¨e¯’vcbv wbix¶v
†Kvb †Kvb mgq e¨e¯’vcbv wbix¶vi cÖ‡qvRb n‡j
wbgœwjwLZ WKz‡g›Um cix¶v Kiv n‡q _v‡K t

ms¯’vi MVbZš¿ cix¶v Kiv

ms¯’vi Rbej cix¶v Kiv
mvsMVwbK KvVv‡gv cix¶v Kiv
e¨vsK ¯^v¶iKvixi ¶gZv cix¶v Kiv
Avw_©K †jb‡`b cix¶v Kiv
FY I mÂq bxwZgvjv cix¶v Kiv
mvwf©m iæj cix¶v Kiv
ms¯’vi Kg©KZ©v-Kg©Pvix‡`i cÖwk¶Y cix¶v Kiv
 AviwWAviGm Gi Af¨š—ixY wbix¶v Kv‡Ri
AvIZv:
AviwWAviGm Gi bxwZgvjv ev g¨vbyqv‡ji MvBW jvBb h_vh_fv‡e cvjb Kiv
n‡”Q wK bv Zv Af¨š—ixY wbix¶v BDwbU wewfbœ g¨vbyqvj
wbgœwjwLZfv‡e ch©‡e¶‡Yi gva¨‡g cwiex¶Y K‡i _v‡K |

1. cvi‡mv‡bj g¨vbyqvj:
PvKzwii AvPiY wewa, Kg©xi RvgvbZ, wb‡qvM, e`wj, gwnjv‡`i PvKzwi‡Z
myweav I we‡kl we‡ePbv, PvKzwi c~e© †Uªwbs (PST Training) BZ¨vw`|
QywU:
-AwR©Z QywU, UªvbwRU QzwU, Amy¯’Zv I wPwKrmvRwbZ QywU,
-gvZ…Z¡ QywU,
-wk¶vRwbZ QywU|
e¨w³MZ bw_ msi¶Y I c×wZ:
PvKzwi n‡Z Ae¨vnwZ-c`Z¨vM-Aemi MÖnY|
-eiLv¯— ev Kg©Py¨wZ-A‡kvfb AvPiY, mvgwqK eiLv¯— wewa BZ¨vw`|
†eZb I fvZvw`:
Kg©Pvix‡`i †eZb †¯‹j, evwo fvov, wPwKrmv fvZv, Drme fvZv, SuzwK fvZv,
2. †cªvwKDi‡g›U g¨vbyqvj :

-µq / weµq msµvš— wewfbœ bxwZgvjv

-µq KwgwU MVb I µq KwgwUi †hvM¨Zv, `vwqZ¡, µq
msµvš— bxwZgvjv
-`icÎ Avnevb, `icÎ evQvB, `icÎ `vZvi †hvM¨Zv BZ¨vw`
-`icÎ Avnevb Qvov mieivnKvix‡K A_© cÖ`v‡bi
wbqvgvejx
-¯’vqx m¤ú` µq-weµ‡qi wbqgvejx

†óvi msµvš— :
-B‡Û›U = AvMvg Pvwn`vcÎ (Indent Form)
-Avi. Gd. = Pvwn`vcÎ (Requisition Form)
-Gg.Avi.Gb = cY¨/DcKiY MÖnb cÎ (Material received Note)
-wc. I. = µq Av‡`k (Purchase Order)
-Gg.wW.Gb = cY¨/DcKiY QvocÎ (Material Despatch Note)
3. Acv‡ikbvj g¨vbyqvj :
- wewfbœ ¯—‡ii Kg©Pvix / Kg©KZv©‡`i gvV cwi`k©‡bi
wbqgvejx
- bZzb cÖKí cÖ¯—vebvi wbqgvejx
- wewfbœ cÖKvkbvi wbqgvejx
- †Uwj‡dvb msµvš— wbqgvejx
-QvZv, †iBb‡KvU©, UP©jvBU, MvgeyU, †nj‡gU,
evBmvB‡Kj, †gvUi
mvB‡Kj BZ¨vw` cvevi †hvM¨Zv I wbqgvejx
-†gvUi mvB‡Kj Pvjbvi mxgve×Zv, R¡vjvbx eve` A_©
cÖ`vb, †nj‡gU I jMmxU Gi e¨envi |
-e¨w³MZ Kv‡R †gvUi mvB‡Kj e¨envi|
-hvbevnb Pvjbvi wbqgvejx| e¨w³MZ Kv‡R hvbevn‡bi
e¨envi BZ¨vw`|
-†Uªwbs-†`k I we‡`‡ki †UÖwbs Gi wbqgvejx| †UÖwbs eÛ,
we‡`‡k †UÖwbs Gi †¶‡Î †eZb I QywU cÖ`vb|
-
4. eyK wKwcs Ges G¨vKvDw›Us g¨vbyqvj :
-wnmve I wnmve wefv‡Mi Reve w`wnZv
-bM` cÖ`vb I MÖnb / †PK cÖ`vb I MÖnb
-AMÖxg MÖnb I mgš^q
-†eZb I ˆ`wbK nvwRiv / Abycw¯’wZi Rb¨ Rwigvbv /
Awd‡m †`wi‡Z Dcw¯’wZi kvw¯—|
-wej/fvDPvi/dvB‡bwÝqvj †÷U‡g›U
-WvUv cÖ‡mwms I wi‡cvU© KgcvB‡jkb BZ¨vw`|
-`vZv wi‡cvU© cÖ¯‘Z Kib I †cÖib|
-Gj.Wwe­D.Gd-†R‡bfv wi‡cvU© cÖ¯‘Z Kib I †cÖib|
-Gb.wR.I. ey‡i¨v wi‡cvU© cÖ¯‘Z Kib I †cÖib|
-BDRvim& wi‡cvU© cÖ¯‘Z I †cÖib|

Dc‡ivwj­wLZ g¨vbyqvj Aej¤^‡b †h †Kvb cÖwZôvb ev

ms¯’v Zvnvi wbR¯^ Kvh©µg‡K cwiPvwjZ Ki‡Z cv‡i|
 cÖwZ‡e`b ( Reporting )
gvV ch©v‡q wbix¶v Kvh© m¤úv`‡bi ci Af¨šÍixY
wbix¶K, Internal Audit Coordinator Gi mv‡_ cÖvß Z_¨
wb‡q Av‡jvPbv K‡ib Ges Zvr¶wbKfv‡e Zvi KvQ †_‡K
gZvgZ msMÖn K‡i wbix¶vi AvaywbK dig e¨envi
c~e©K cÖwZ‡e`b ‰Zwi K‡ib|

Af¨š—ixY wbix¶vi cÖwZ‡e`b dig wbæi~ct

Observation Implication
(cÖvß Z_¨ ev hv †`‡L‡Qb)—
(¶wZ/ûgwK/cÖfve)

Recommendation Management comments

(wbix¶‡Ki gZvgZ) (e¨e¯’vcbvi gZvgZ)
mswk­ó e¨e¯’vcK‡K cÖwZgv‡mi wbix¶v cÖwZ‡e`‡bi mv‡_
wbix¶vi mvivsk, wbix¶‡Ki gZvgZ I cÖvß Z‡_¨i Dci wK ¶wZ
KviK cÖfve co‡Z cv‡i Zv Rvbv‡bv |

wbix¶v BDwbU c~e©eZ©x gvm¸‡jvi cÖvß Z‡_¨i eZ©gvb

Ae¯’v I Ae¯’vb m¤ú‡K© eZ©gvb gv‡mi cÖwZ‡e`‡b mswk­ó
e¨e¯’vcK‡`i gZvgZ msMÖ‡ni ci cieZ©x gv‡mi 15 Zvwi‡Li
g‡a¨ ms¯’vi wbe©vnx cÖav‡bi wbKU †ck K‡i|
wbix¶v Kv‡Ri KvMR cÎvw`t (Working Papers)

DbœZ wbix¶v Kg©m~wP Øviv wbix¶v KvR Kiv nq|

Kvh© m¤úv`b KvMR cÎvw`i GKwU dvBj msi¶Y K‡i hv

wbix¶v Kv‡h©i AbymÜv‡bi ci cÖvß Z‡_¨i cÖgvYcÎ
(Documents) wnmv‡e KvR K‡i I msiw¶Z _v‡K|
Thank You