dxfn]vfk/LIfssf] sfof{nosf] xL/s–hoGtL ;df/f]x ;DkGg...jif{ !, c+s , @)&% cfiff9 (ear , Issue 8, June/July. 208)

jif{ !, c+s *, @)&% cfiff9 (Year 1, Issue 8, June/July. 2018)

1hglxtsf nflu hjfkmb]lxtf, kf/blz{tf / lgi7f k|a4{gdf ljZj;gLo n]vfk/LIf0f ;+:yf

qmdzM k]h ^ df

qm=;+= ljifo k]h g+=

! xL/s–hoGtL ;df/f]xdf ;DdfggLo /fi6«kltHo"sf] dGtJo

#

@ xL/s–hoGtLsf] cj;/df ul/Psf] ;Djfb ;Dkflbt c+z

$

# xL/s–hoGtL ;df/f]x;Fu ;DaGwLt t:jL/x? *

$ cGt/f{li6«o sfo{qmd !@

% dxfn]vfk/LIfssf] Ps jif{sf] sfo{ ;Dkfbg !%

^ @)&% j}zfv, h]7 / cfiff9 dlxgfdf ;~rflnt sfof{no ultljlwx?

!&

* jflif{s n]vfk/LIf0f of]hgf, @)&% af6 ;fef/ ul/Psf k|d'v ljifo

!*

( Audit Model @!

!) @)&% j}zfv, h]7 / cfiff9 dlxgfdf ePsf j}b]lzs tflnd tyf sfo{qmddf ;xeflutf

@#

o; leq ========


!% cfiff9, @)&%

dxfn]vfk/LIfssf] sfof{nosf] ^) cf}+ jflif{sf]T;j -xL/s–hoGtL_ sfo{qmd ;DdfggLo /fi6«klt >LdtL ljBfb]jL e08f/LHo"sf] ;d'kl:yltdf ;DkGg eof] . sfo{qmddf /fli6«o of]hgf cfof]usf dfggLo pkfWoIf, ;+j}wflgs lgsfosf k|d'v tyf ;b:ox? nufot ljlzi6 JolQmx?sf]] ;xeflutf /x]sf] lyof] .

sfo{qmddf ;DdfggLo /fi6«kltHo"n] dxfn]vfk/LIfs lgo'lQm eP;Fu} sfof{Gjog ul/Psf] ^ jif{] sfo{of]hgf, n]vfk/LIf0f ljlw / k4ltdf ul/Psf ;'wf/, ;DalGwt kbflwsf/Lx?nfO{ lhDd]jf/ tyf hjfkmb]xL agfpg ul/Psf]] k|of; tyf dxfn]vfk/LIfssf] sfof{no ejg lgdf{0fsf] k|ult nufotsf ;'wf/ k|;+zgLo /x]sf] atfpg'eof] . pxf‘n] ;fj{hlgs cfly{s sf/f]af/df b]lvPsf] a]?h" c+sn] ;fj{hlgs lgsfox?sf] ljQLo cg'zf;gsf] l:ylt O+lut u/]sf] atfpb}+] ah]6 cg'zf;g, vl/b Joj:yfkg, cfof]hgf Joj:yfkg, lhDd]jf/L / hjfkmb]lxtf, cfGtl/s lgoGq0f tyf ;]jf k|jfx nufotsf ljifodf dxfn]vfk/LIfssf]

k|ltj]bgdf pNn]v ul/Psf l6Kk0fL ;lxtsf ;'emfjx?sf] k|efjsf/L sfof{Gjogdf ;DalGwt lgsfosf] Wofgfsif{0f

dxfn]vfk/LIfssf] sfof{nosf] xL/s–hoGtL ;df/f]x ;DkGg

sfof{nosf] xL/s–hoGtL ;df/f]xdf ;xefuL x'g'xF'b}+ ;DdfggLo /fi6«klt >LdtL ljBfb]jL e08f/L / dfggLo dxfn]vfk/LIfs >L 6+sdl0f zdf{, b+ufn


2 hglxtsf nflu hjfkmb]lxtf, kf/blz{tf / lgi7f k|a4{gdf ljZj;gLo n]vfk/LIf0f ;+:yf 3

dfggLo dxfn]vf k/LIfsHo"sf] ;Gb]z

qmdzM k]h & df

lj=;+= @)!^ ;fn cfiff9 !% ut] g]kfnsf] klxnf] dxfn]vfk/LIfssf] lgo'lQm;Fu} dxfn]vfk/LIfssf] sfof{no :yfkgf ePsf] cfh %( jif{ k"/f eO{ ̂ )cf}+ jif{df k|j]z u/]sf] 5 . dxfn]vfk/LIfssf] sfof{nosf] xL/s–hoGtL ;df/f]x dgfO /xFbf dxfn]vfk/LIfssf] sfof{nonfO{ :yfkgfsfnb]lv oxfF;Dd NofO{k'¥ofpg ljlzi6 g]t[Tj / of]ubfg lbg' ePsf g]kfnsf k"j{ dxfn]vfk/LIfsHo"x? nufot o; ;jf]{Rr n]vfk/LIf0f ;+:yfdf ljut / jt{dfgdf sfo{/t sd{rf/Lx?sf] of]ubfgsf] pRr sb/ ub}{ pxfFx?sf] k|z+;f ug{ rfxG5' . dxfn]vfk/LIfssf] sfof{non] ;'zf;g sfod ug]{ ;Gbe{df æhglxtsf nflu hjfkmb]lxtf, kf/blz{tf / lgi7f k|a4{g ug]{ ljZj;gLo ;+:yf x'g k|oTgzLn /xg]Æ b"/b[li6 / ;/f]sf/jfnfnfO{ ;fj{hlgs sf]ifsf] bIftfk"0f{ pkof]u ;DaGwdf cfZj:t kfg{ :jtGq Pj+ u'0f:t/Lo n]vfk/LIf0f ;]jf k|bfg ug]{ uGtJo lgwf{/0f u/L of]hgfa4 9+un] cufl8 a9]sf] 5 .

g]kfnsf] ;+ljwfgåf/f dxfn]vfk/LIfsnfO{ tf]s]sf] lhDd]jf/L adf]lhd cfly{s aif{ @)&$.&% df cfly{s aif{ @)&#÷&$ / ;f]eGbf cl3sf] cfly{s sf/f]af/sf] n]vfk/LIf0f ;DkGgu/L ædxfn]vfk/LIfssf] %%cf+} jflif{s k|ltj]bg, @)&$Æ ;DdfggLo /fi6«kltHo" ;dIf ldlt @)&$÷!@÷@( df k]z ul/;s]sf] 5' . pQm k|ltj]bg cjlwdf !) xhf/eGbf a9L lgsfosf] sl/a ?=%@ va{sf] n]vfk/LIf0f ;DkGg ePsf] 5 . ;f] cjlwdf ;/sf/L sfof{no, :yfgLo tx / ;ldlt tkm{ ;d]t u/L ?=! va{ @) ca{ (! s/f]8 a]?h" sfod ePsf] 5 . xfn;Dd c;'n km5\of}{6 Pj+ sf/afxL u/L 6'Ëf] nufpg'kg]{ cBfjlws a]?h" /sd ?=% va{ * s/f]8 k'u]sf] 5 .

g]kfnsf] ;+ljwfgdf lglb{i6 eP adf]lhd lgoldttf, ldtJolotf, sfo{bIftf, k|efjsf/Ltf / cf}lrTo ;d]tsf] cfwf/df cfly{s sf/f]af/sf] d"Nof+sg u/L kf/blz{tf / hjfkmb]lxtf k|j4{g ug{ dxfn]vfk/LIfs k|ltj4 /x]sf] 5 . o; qmddf d}n] aflif{s k|ltj]bg dfkm{t n]vfk/LIf0fsf qmddf b]lvPsf ljsf; lgdf{0f, /fh:j, vr{, ;]jf k|jfx nufot ljQLo k|zf;gsf ljljw kIfdf /x]sf d'Vo sdhf]/L cf}+Nofpb} ;'wf/sf nflu ;'emfjx? k]z u/]sf] 5' . tL ;'emfjx? d"ntM P]g lgodsf] kl/kfngf, n]vf tyf cfly{s ljj/0fsf] oyfy{tf, cfGtl/s lgoGq0f / cfGtl/s n]vfk/LIf0f, ;/sf/L ;DklQsf] ;+/If0f / pkof]u, ah]6 Joj:yfkg / ;|f]t–;fwgsf] kl/rfng, /fh:j c;'nL, k'gMlgdf{0f tyf k'gM:yfkgf, k|fs[lts ;|f]t tyf ;f+:s[lts ;Dkbfsf] ;+/If0f, :yfgLo txsf] ljQLo Joj:yfkg, ;fj{hlgs ;]jfk|jfx nufotsf If]q;Fu ;DalGwt /x]sf 5g\ . oL ;'emfj sfof{Gjogaf6 ;fj{hlgs ;|f]t ;fwgsf]

;DkfbsLo =========================

;+/IfsdfggLo dxfn]vfk/LIfs

>L 6+sdl0f zdf{ -b+ufn_

;Nnfxsf/pk–dxfn]vfk/LIfs

>L O{Zj/ g]kfn

;Dkfbs d08n;+of]hs

>L ljZjgfy /]UdL

;b:o>L dx]z kf}8\ofn

>L 6Lsfgfy cof{n

>L lbks cfrfo{

k|sfzsdxfn]vfk/LIfssf] sfof{no

aa/dxn, sf7df8f}F .

kmf]g g+= )!–$@^^)#$

km\ofS; g+= )!–$@^*#)(

E-mail: [email protected]

[email protected]

Website: oagnep.gov.np

gf]l6; af]8{ g+!^!*)!$@%#@&)

;/sf/L cfDbfgL / vr{ tyf ;fj{hlgs lgsfoaf6 ;Dkfbg x'g] sfo{x?sf] lgoldttf, ldtJolotf, sfo{bIftf, k|efjsfl/tf / cf}lrTo ;d]tsf] cfwf/df n]vfk/LIf0f ug{ tTsfnLg g]kfn clw/fHosf] ;+ljwfg, @)!% adf]lhd @)!^ ;fn cfiff9 !% ut] g]kfnsf k|yd dxfn]vfk/LIfssf] lgo'lQm;Fu} :yfkgf ePsf] o; sfof{no %( cf}+ jif{ k"/f u/L ^) cf}+ jif{df k|j]z u/]sf] 5 . sfof{nosf] ^) cf}+ aflif{sf]T;j cyf{t\ xL/s–hoGtL ;df/f]x ;DdfggLo /fi6«klt >LdtL ljBfb]jL e08f/LHo"sf] ;d'kl:yltdf @)&%÷)#÷!% ut] ;DkGg eof] .

sfo{qmddf cfˆgf] dGtJo /fVb} ;DdfggLo /fi6«kltHo"n] dxfn]vfk/LIfs sfof{noaf6 ut jif{b]lv sfof{Gjogdf NofOPsf] dxfn]vfk/LIfssf] ^ jif]{ sfo{of]hgfåf/f d'n'ssf] ljQLo Joj:yfkg k|0ffnLdf ;'wf/ ug{ n]vfk/LIf0f ljlw / k4ltdf u/]sf] ;'wf/, ;DalGwt kbflwsf/LnfO{ hjfkmb]xL agfpg ul/Psf] k|of;, dxfn]vfk/LIfssf] sfof{no ejg lgdf{0fdf ePsf] ltj|tf nufotsf ef}lts k"jf{wf/ Joj:yf / sfof{nosf] ;+u7gfTds, ef}lts tyf sfg'gL ;'wf/df eO/x]sf sfo{x? k|;+zgLo /x]sf] Joxf]/f pNn]v ug'{ePsf] 5 . o;sf cnjf dGtJosf qmddf ;DdfggLoHo"af6 sfof{nosf] ;Lldt ;|f]t ;fwg / hgzlQm tyf ljljw sl7gfOsf afah"b :yfgLo tx ;d]tsf] n]vfk/LIf0f ;DkGg u/L dxfn]vfk/LIfssf] %% cf}+ jflif{s k|ltj]bg dfkm{t\ k|:t't u/]sf glthf ;x|fgLo /x]sf] atfpg'eof] .

;DdfggLo /fli6«kltHo"af6 JoQm ePsf] plNnlvt dGtJon] o; sfof{noaf6 ;Dkflbt sfo{sf] pRr d"Nof+sg u/]sf] b]lvG5 . ;DdfggLoHo"n] o; sfof{no k|lt u/]sf] ljZjf; / e/f];fn] sfof{nosf] sfo{ ;Dkfbg cj:yfnfO{ cem a9L glthfd'vL agfpg] r'gf}tL ;d]t l;h{gf u/]sf] 5 . To;}n] n]vfk/LIfsx?sf] k]zfut dof{bfdf cfFr cfpg glbO{ ljQLo k|zf;gdf /x]sf ljs[lt / ;d:ofx? ;'wf/sf nflu sfof{Gjog of]Uo ;'emfjx? cem kl/:s[t 9+un] k|:t't ug'{kg]{ ;femf bfloTjnfO{ s'zntfk"j{s lgjf{x ug'{kg]{ b]lvG5 .

qmdzM k]h !* df



xL/s–hoGtL ;df/f]xdf ;DdfggLo /fi6«kltHo"sf] dGtJo

dfggLo dxfn]vfk/LIfs, ;+j}wflgs cËsf k|d'v tyf kbflwsf/Lx?, /fi6«;]jsx?, eb| dlxnf tyf ;~hgj[Gb .

• dxfn]vfk/LIfsaf6 g]kfnsf] ;+ljwfg tyf k|rlnt sfg"g adf]lhd ;/sf/L lgsfosf] n]vf lgoldttf, ldtJolotf, sfo{bIftf, k|efjsfl/tf / cf}lrTo;d]tsf] cfwf/df n]vfk/LIf0f ug]{ sfo{sf]] ;+j}wflgs bfloTj lgjf{x u/]sf] cfh %( jif{ k"/f eO{ ^) jif{df k|j]z u/]sf]] 5 . o; cj;/df ljz]if pT;jsf] ?kdf xL/s–hoGtL ;df/f]xsf] cfof]hgf ul/Psf] v'zL JoSt ub}{ ;kmntfsf] z'esfdgf lbg rfxG5' .

• ;fj{hlgs cfly{s lqmofsnfkdf kf/blz{tf / hjfkmb]lxtf k|a4{g ug{ dxfn]vfk/LIfssf] sfof{nosf] dxTjk"0f{ e"ldsf /x]sf] 5 . cfˆgf] :yfkgfsf] ^) cf}+ jflif{sf]T;j ;df/f]xsf] o; sfo{qmd dfkm{t\ n]vfk/LIf0f sfo{nfO{ cem k|efjsf/L / kl/0ffdd""vL agfpg lg/Gt/ ;kmntf ldnf];\ eGg] z'esfdgf JoQm ug{ rfxG5' .

• kl5Nnf] ;dodf dxfn]vfk/LIfssf k|ltj]bg pk/ ;/f]sf/jfnfx?sf] rf;f] / lh1f;fdf j[l4 x'Fb}+ uPsf] kfOG5 . g]kfnL hgtf cfkm"n] lt/]sf] s/sf] ;b'kof]usf] ckrng ePsf] 5 5}g eGg] s'/fdf cfZj:t x'g rfxG5g\ . hgtfsf] of] ck]Iff k"/f ug{ dxfn]vfk/LIfssf] sfof{no

yk ;an / ;Ifd aGb} hfg]5 eGg] ljZjf; lnPsf] 5' .

• dxfn]vfk/LIfssf] aflif{s k|ltj]bgdf ah]6 cg'zf;g, vl/b Joj:yfkg, cfof]hgf Joj:yfkg, lhDd]jf/L / hjfkmb]lxtf, cfGtl/s lgoGq0f, /fh:j k|zf;g, ;+:yfg ;+rfng / ;fj{hlgs ;]jfk|jfx nufotsf ljifo l6Kk0fL ;lxt ;'emfj k|:t't ePsf 5g\ . tL l6Kk0fLsf] uxg cWoog / ;'kl/j]If0f tyf ;'emfj sfof{Gjogdf g]kfn ;/sf/, ;+3Lo ;+;b tyf cGo ;/f]sf/jfnf lgsfox? ulDe/ x'g'kb{5 . h;af6 /fHosf x/]s lgsfodf ;'wf/sf sfo{x?n] ult lng ;s"g\ .

• dxfn]vfk/LIfssf] aflif{s k|ltj]bgn] a]?h" cf}FNofpg] u/]sf] tLtf] oyfy{ xfdL;Fu 5 . ;fj{hlgs cfly{s sf/f]af/df b]lvPsf] a]?h" c+sn] tL lgsfox?df ljQLo cg'zf;gsf] l:ylt sdhf]/ /x]sf] O+lut ub{5 . cfly{s cg'zf;g kfngfdf cfpg] x|f;n] jt{dfg ;/sf/sf] æ;d[4 g]kfn / ;'vL g]kfnLÆ lgdf{0f ug]{ nIodf afwf pTkGg x'g ;Sg] cj:yfnfO{ g]kfn ;/sf/n] ;dod} ;Daf]wg ug]{5 eGg] ljZjf; lnPsf] 5' .

• ;fj{hlgs ljQLo Jojxf/df kf/blz{tf / :jR5tf xfl;n u/L d'b|fsf] ;fy{stf k|fKt ug]{ tyf ;fj{hlgs k|zf;gdf b]lvPsf clgoldttf, r'xfj6 / e|i6frf/hGo sfo{nfO{ lgoGq0f ub}{ d'n'sdf ljsf; / ;d[l4sf] jftfj/0f l;h{gf ug{ /fHosf ;Dk"0f{ lgsfosf] PsLs[t / ;dGjofTds k|of; x'g'kb{5 . kmn:j?k kl/jlt{t ;+3Lo :j?ksf] /fHo ;+rfng k|lqmofdf lbuf]kgf / ;d[l4 xfl;n ug]{ nIo k|flKtdf dfu{ k|z:t x'g]5 .

• dxfn]vfk/LIfs sfof{noaf6 ut jif{b]lv sfof{Gjogdf NofOPsf] dxfn]vfk/LIfssf] ^ jif]{ sfo{of]hgfåf/f d'n'ssf] ljQLo Joj:yfkg k|0ffnLdf ;'wf/ ug{ n]vfk/LIf0f ljlw / k4ltdf u/]sf] ;'wf/, ;DalGwt kbflwsf/LnfO{ hjfkmb]xL agfpg ul/Psf] k|of;, dxfn]vfk/LIfssf] sfof{no ejg lgdf{0fdf ePsf] ltj|tf nufotsf ef}lts k"jf{wf/ Joj:yf / sfof{nosf] ;+u7gfTds, ef}lts tyf sfg'gL ;'wf/df eO/x]sf sfo{x? k|;+zgLo /x]sf 5g\ .

• ut jif{ dxfn]vfk/LIfssf] lgo'lQm;Fu} %( cf}+ aflif{s pT;j ;df/f]xdf ;xefuL ePsf] cfh c;f/ !% ut] ! jif{ k"/f ePsf] 5 . o; cjlwdf sfof{nosf] ;Lldt ;|f]t ;fwg / hgzlQm tyf ljljw sl7gfOsf afah"b :yfgLo tx;d]tsf] n]vfk/LIf0f ;DkGg u/L dxfn]vfk/LIfssf] %% cf}+ aflif{s k|ltj]bg dfkm{t\ k|:t't u/]sf glthfx? ;x|fgLo /x]sf 5g\ . cfufdL lbgdf klg

qmdzM k]h @@ df

;DdfggLo /fi6«kltHo"n] sfof{nosf] xL/s–hoGtL ;df/f]xdf cfˆgf] dGtJo /fVg'x'Fb} .



xL/s–hoGtLsf] cj;/df ul/Psf] ;Djfbsf] ;Dkflbt c+zM

g/sfGt clwsf/L, k"j{–dxfn]vfk/LIfs

lj=;+= @)$! b]lv @)$& ;fn;Dd g]kfnsf] dxfn]vfk/LIfs /xg' ePsf >L g/sfGt clwsf/L xfn (* jif{sf] x'g'x'G5 . n]vfk/LIf0fsf ;Gbe{df ljutdf d'n'snfO{ % If]qdf ljefhg u/]/ sfo{of]hgf agfpg] ul/Psf], tYof+s s] lng], s] ;f]Wg] ;DaGwdf 5nkmn u/]/ sfof{/De x'g] u/]sf] cg'ej atfpg'x'G5 . pxfFsf] sfo{sfndf ljj/0fx? ;+sng u/]/ k|ltj]bg tof/ ul/GYof] t/ k|ltj]bg tof/Lsf] sfo{ l9nf x'g] ub{Yof] .

sd{rf/Lx? dfl;s j[lQdf /dfOnf] dfGg] u/]sf] ;Demgf ;'gfpFb} pxFfn] lstfaL 1fgsf] cefj ePtf klg tflnd, cg'lzIf0f ljlwaf6 sd{rf/LnfO{ k|lzlIft ug]{ ul/Psf] :d/0f ug'{eof] . pFxfn] n]vfk/LIf0f ubf{ w]/} s'/fx? hfgsf/L x'g] t/ sfof{Gjog of]Uo P+j lxtsf/L ljifo k|ltj]bg ug]{ u/]sf] atfpg'x'G5 . pxfF eGg'x'G5 n]vfk/LIf0f sfo{ ;lhnf] 5}g, o;df z'4tfsf] d"No w]/} 5 o;tkm{ Wofg lbg'k5{ . pxFf n]vfk/LIfsnfO{ Read much, Write more, Think most eGg] ;Nnfx lbg'x'G5 .

u]x]Gb|gfy clwsf/L, k"j{–dxfn]vfk/LIfs

lj=;+= @)^) b]lv @)^# ;fn;Dd g]kfnsf] dxfn]vfk/LIfs /xg' ePsf >L u]x]Gb|gfy clwsf/L dxfn]vfk/LIfssf] sfof{no ;/sf/ / hgtf aLrsf] j}wflgs ;]t' ePsf] atfpg'x'G5 . pxfFn] ljutdf lkmN8 clkm; v8f u/L ;fwf/0f, ljQLo / sfo{d"ns n]vfk/LIf0f x'g] / n]vfk/LIf0f k|ltj]bgsf ;'emfjx? Go"g sfof{Gjog x'g] u/]sf] pNn]v ug'{eof] .

;+jfbsf qmddf pxfFn] sfof{nosf] sfo{;Dkfbg l:ylt ljuteGbf jt{dfgdf w]/} ;'wf/ ePsf] atfpb} vf;u/L c;n cEof;, ef}lts ;|f]t ;fwgsf] pknAwtf, k|ljlwsf] k|of]u nufotn] n]vfk/LIf0f sfo{nfO{ kf/bzL{ agfpb} nu]sf] atfpg'eof] . pxfFn] n]vfk/LIf0fsf] cfotg a9\b} hfbf b/jGbL ;+Vof sd /x]sf], n]vfk/LIf0f ubf{ cfFvfn] cg'e"lt ug]{ u/L vr{ x'g] 7fFpdf uP/ x]g'{kg]{, lkmN8 lg/LIf0f a9fpg'kg]{ ;fy} vr{sf] pTklQ x'g] :yfgdf txut cg'udg x'g'kg]{ atfpg' x'G5 . ljsf; gful/s s]lGb|t ePh:t} cl86 klg gful/s s]lGb|t x'g'kb{5 . ljQLo ;'zf;g, cfly{s cg'zf;g / kf/blz{tf sfod ub}{ ljQLo If]qnfO{ dof{lbt agfpg dxfn]vfk/LIfssf] k|ltj]bg cfwf/ / ;xof]uL aGg'kg]{ pxfFsf] wf/0ff 5 .

efg'k|;fb cfrfo{, k"j{–dxfn]vfk/LIfs

lj=;+= @)&) j}zfv b]lv lj=;+= @)&# c;f/;Dd g]kfnsf] dxfn]vfk/LIfssf] lhDd]jf/L lgjf{x ug'{ePsf >L efg'k|;fb cfrfo{n] cfˆgf] lgo'QmL kZrft\ dxfn]vfk/LIfssf] sfof{nosf] sfo{ut :jfoQtfsf nflu k|oTg u/]sf] ePtf klg To;n] d"t{?k lng g;s]sf] s'/f atfpg' x'G5 .

pxfFsf cg';f/ dxfn]vfk/LIfssf] sfof{non] ablnbf] dfGotfcg';f/ n]vfk/LIf0f k2lt / cEof;df ;'wf/ ug'{kb{5 / hf]lvddf cfwfl/t n]vfk/LIf0f ljlwnfO{ k|efjsf/L agfO{ n]vfk/LIf0fsf] k|efj j[l4 ug{ Wofg lbg'kb{5 . ljutdf /fhg}lts cl:y/tfsf sf/0f n]vfk/LIf0f k|ltj]bgsf ;'emfjx?sf] sfof{Gjog cj:yf pT;fxhgs b]lvPsf] 5}g . n]vfk/LIf0f k|ltj]bg ;/n / kf7s d}qL x'g cfjZos 5 . ;fy} dxfn]vfk/LIfssf] k|ltj]bg 9fFrfdf klg Ps?ktf sfod ug]{tkm{ pxfFn] Wofgfsif{0f u/fpg'x'G5 .

d'n's clxn] ;+3Lo zf;g k|0ffnLdf uPsf]n] zf;sLo k|0ffnL cg'?k dxfn]vfk/LIfssf] sfof{nosf] ;+u7gfTds ;+/rgf tof/ ug'{kg]{ b]lvG5 . dxfn]vfk/LIfssf] sfof{non] ljQLo hjfkmb]lxtf k|a4{g ug{ c;n cEof;sf] yfngL cfkm"af6 ug'{kb{5 . h;af6 ;/f]sf/jfnfnfO{ ;d]t ;'wf/sf nflu k|]/0ff ldnf];\ . n]vfk/LIf0fsf] u'0f:t/df ;'wf/sf nflu kf/blz{tf, ;/f]sf/jfnf kIf;Fu 5nkmn, ljz]if1 ;]jf, u'0f:t/ cfZj:ttf nufotsf kIfdf ;'wf/sf sfo{nfO{ lg/Gt/tf lbg'kg]{ pFxfsf] ;'emfj 5 . n]vfk/LIf0fsf] ;DaGw zf;sLo k|0ffnLsf] ;'wf/;Fu /xG5 . pxfFn] sfo{sf/L lgsfon] ;Dkfbg u/]sf sfddf n]vfk/LIf0f k|ltj]bg dfkm{t ;+;bLo lgu/fgL ug]{ / n]vfk/LIf0f k|ltj]bgsf] sfof{GjognfO{ k|efjsf/L agfpg ;fj{hlgs n]vf ;ldltn] ;dod} 5nkmn u/L sfo{sf/L lgsfonfO{ cfjZos lgb]{zg lbO{ To;sf] k|efjsf/L sfof{Gjogdf Wofg lbg'kg]{ atfpg'eof] .

ljdnf ;'j]bL, k"j{–pkdxfn]vfk/LIfs

k"j{ pk–dxfn]vfk/LIfs >L ljdnf ;'j]bL dxfn]vfk/LIfssf] sfof{ndf lj=;+= @)#( ;fndf ;]jf k|j]z u/L lj=;+= @)&! ;fndf ;]jf lgj[Q x'g' ePsf] xf] . pxfFn] ;]jf k|j]z ubf{ n]vfk/LIf0f ljlw / k|lqmofdf cGof]ntfsf] cj:yf /x]sf] :d/0f ub}{ xfn o; If]qdf ePsf]



b]jaxfb'/ af]xf]/f, k"j{–pkdxfn]vfk/LIfs

lj=;+= @)#* ;fndf n]vfk/LIf0f clwsf/Laf6 ;]jf k|j]z ug'{ePsf >L b]aaxfb'/ af]xf]/f @)^( r}qdf pkdxfn]vfk/LIfsaf6 ;]jf lgj[t x'g'eof] . ljutdf dxfn]vfk/LIfssf] sfof{nodf /xFbf hgzlQm ljsf;, n]vfk/LIf0f :6fG88{, n]vfk/LIf0f of]hgf cflb a]u/ sfo{;Dkfbg x'GYof] eg] ;doqmd;Fu} xfn oL ljifox?df ;'wf/ x'Fb} uPsf] 5 . n]vfk/LIf0fsf] k|efj / k|ltj]bg sfof{Gjogsf] l:ylt klg w]/} km/s x'Fb} cfPsf] 5 .

dxfn]vfk/LIfssf] sfo{ ;Dkfbg l:ylt klg ljut / jt{dfgdf w]/} km/s ePsf] 5 . sfof{nodf ;Dkfbg x'g] sfo{x? clxn] k|ljlwd}qL aGb} uPsfn] clxn] sfo{ ;Dkfbgdf klg s]xL ;xh ePsf] 5 . t/ cfkm\gf] kfnfdf x:tlnlvt / k"jf{wf/ ljxLg cj:yfdf sfd ug'{k/]sf] pxfFn] :d/0f ug'{eof] . ljutsf] t'ngfdf sd{rf/Lsf]] ljb]zdf PS;kf]h/ a9]sf] 5 . clxn] n]vfk/LIf0fsf] dfgb08 k|of]u ul/G5g\ . n]vfk/LIf0f sfo{ lg/Gt/ ;'wf/sf] l:yltdf 5 . t/ klg DofG8]6 cg';f/ yk ;'wf/ ug'{kg]{ pxfFsf] a'emfO 5 .

cfufdL lbgdf dxfn]vfk/LIfssf] sfof{no tyf n]vf k/LIf0fnfO{ k|efjsf/L agfpg 1fg, ;Lk, pTk]|/0ff / Ifdtfdf Wofg lbg'kg]{, cGt/f{li6«o:t/df ;xeflutf a9fpg' kg]{ / …Dof08]8Ú cg';f/ n]vfk/LIf0f k|ltj]bg ;dosf] cfwf/df nrs agfpg' kg]{ pxfFsf] egfO 5 . To;}u/L a]¿h' x'g}k5{ eGg] dfGotfnfO{ k"/} x6fOg'kg]{ pxfF atfpg'x'G5 .

/fdafa' g]kfn, k"j{–gfoj dxfn]vfk/LIfs

lj=;+= @)#$ ;fndf n]vfk/LIf0f clwsf/L kbaf6 ;]jf k|j]z ug'{ eO{ lj=;+= @)^) ;fn c;f/df gfoa dxfn]vfk/LIfs kbaf6 ;]jf lgj[Q x'g' ePsf >L /fdafa' g]kfn sl7gfO{sf afah'b klg cfkm" pbfx/0fLo aGg'k5{ eGg] dfGotfdf sfof{no ;+rfng x'g] u/]sf] :d/0f ug'{ x'G5 . ljutdf n]vfk/LIf0f / ;Dk/LIf0f ug]{ sfo{ hl6n ePsf] ;Gbe{df xfn o;df qmlds ;'wf/ x'b} uPsf] / kl/jlt{t ;Gbe{df n]vfk/LIf0f / ;Dk/LIf0fdf ;/f]sf/jfnfsf] kxF'r a[l4 ug{ Wofg lbg'kg]{ atfpg' x'G5 .

kl5Nnf] ;dodf n]vfk/LIf0fsf] r]tgfdf la:tf/ x'g', sfof{no k|d'v 5nkmndf ;xefuL x'g', n]vfk/LIf0fsf l;4fGt, dfgb08 / sfg"g Jojl:yt x'g', ;doa4 k|ltj]bg k|0ffnL cjnDjg x'g' h:tf ;sf/fTds kIf /x]sf 5g\ . n]vfk/LIf0f dfkm{t zf;sLo k|0ffnLsf] ljZn]if0f u/L ;f]xL cg'?k n]vfk/LIf0f k|0ffnL cjnDjg ug]{ tyf k|ltj]bg hlt;Sbf] l56f] k]z ug{ ;lsof] Tolt g} n]vfk/LIf0fsf] k|efjsfl/tf j[l4 x'g] pxfFsf] a'emfO 5 . ;fj{hlgs n]vf ;ldltn] n]vfk/LIf0f k|ltj]bgsf] 5nkmn u/]/ ;/sf/nfO{ lgb]{zg lbg l9nf u/]df k|ltj]bgsf] ;fGble{stf 36\g] xF'bf o;sf nflu dxfn]vfk/LIfssf] sfof{noaf6 klg kxn sbdL lng'kg]{ atfpg'x'G5 .

ljsf; / cjnDag ul/Psf k2ltn] n]vfk/LIf0fsf ljljw kIfdf :ki6tf cfPsf] atfpg' x'G5 .

n]vfk/LIf0fsf] cEof;;Fu} dxfn]vfk/LIfssf] sfof{nosf] gLltut, sfg"gL, ef}lts k"jf{wf/, n]vfk/LIf0f ljlw / tl/sfdf ;d]t ;'wf/ x'b} uPsf] 5 . ljz]ifu/L Psn lg0f{oaf6 ;fd"lxs lg0f{o k|lqmofsf] cjnDjg, k|ltj]bgsf] u'0f:t/Lotf, sd{rf/Lx?sf] j[lQ ljsf;sf] cj;/, ;]jf ;'ljwfdf ;'wf/, of]hgfa4 n]vfk/LIf0f k2lt, hgzlQm ljsf;, k|ljlwsf] k|of]u nufotsf ljifodf ePsf ;'wf/n] sfof{nosf] sfo{;Dkfbg cj:yfnfO{ k|efjsf/L agfpFb} nu]sf] 5 . t/ klg n]vfk/LIf0f of]hgf tYok/s agfpg], n]vfk/LIf0f k|ltj]bg dflysf] 5nkmnnfO{ k|efjsf/L agfpg], n]vfk/LIf0fsf] ;dotflnsf nrs agfpg], dflyNnf] txaf6 n]vfk/LIf0fsf] cjlwdf lg/Gt/ ;'kl/j]If0f / cg'udg x'g'kg]{, sfo{d"ns n]vfk/LIf0fsf] If]]qdf la:tf/ ug'{kg]{, ;fj{hlgs ;+:yfgsf] n]vfk/LIf0fdf ljz]if Wofg lbg'kg]{, dxfn]vfk/LIfsaf6 lbPsf ;'emfj k[i7kf]if0fsf] ?kdf lnO{ To;sf] cg'udg ug]{ tkm{ Wofg lbg'kg]{ pxfFsf] ;'emfj 5 .

p4j ;fksf]6f, k"j{–gfoj dxfn]vfk/LIfs

sfof{nosf] gfoj dxfn]vfk/LIfs kbaf6 lj=;+= @)&@ ;fndf ;]jf lgj[Q x'g'ePsf >L p4j ;fksf]6f dxfn]vfk/LIfssf] sfof{nonfO{ ;/sf/sf] af6f] b]vfpg] lgsfosf] ?kdf lng'x'G5 . sfof{non] :yfkgf sfnb]lv g} ;|f]t ;fwgsf] cefj em]Nb} cfPsf] / jt{dfg cj:yfdf w]/} ;'wf/ ePsf] atfpgx'G5 .

ljutdf /fh:j / ljlgof]hgsf] km/s km/s 6f]nLaf6 n]vfk/LIf0f x'g] u/]sf], j}b]lzs nufgL / kl/of]hgfx?sf] n]vfk/LIf0fn] a9L dxTj /fVg] u/]sf] / n]vfk/LIf0fsf :ki6 dfgb08 tyf ljlwsf] cefj /x]sf] lyof] . la:tf/} n]vfkl/If0f k|lqmofdf ljlzi6Ls/0f x'Fb] cfPsf] 5 . xfn hf]lvddf cfwfl/t / sfo{d"ns n]vfk/LIf0f ljlw cjnDjg ul/Psf] 5 . o;n] n]vfk/LIf0fsf] u'0f:t/ clej[l4 ug{ ;xof]u ub{5 . sfof{non] hgzlQm ljsf; / k|ljlwsf]



;'/]Gb| cof{n, ;lrj–;fj{hlgs n]vf ;ldlt

;fj{hlgs n]vf ;ldltdf /x]/ nfdf] ;do sfd ug'{ePsf >L ;'/]Gb| cof{nn] dxfn]vfk/LIfssf] sfof{non] ;+ljwfgn] lgb[i6 u/]sf] lhDd]jf/L adf]lhd ;fj{hlgs sf]ifsf] n]vfk/LIf0f u/]/ tf]lsP adf]lhdsf] k|ltj]bg k]z ub}{ cfPsf] atfpg'x'G5 . k|ltj]bgsf] u'0f:t/, ;du| k/LIf0f / lgSof}{}{n ;+;bsf] ;fj{hlgs n]vf ;ldltdf x'G5 . ;fj{hlgs n]vf ;ldltdf d'Votof /fli6«o dxTjsf ljifo / n]vfk/LIf0f k|ltj]bg pk/ 5nkmn x'g] ub{5 . kl5Nnf] ;do n]vfk/LIf0f k|ltj]bg pk/sf] 5nkmnn] ck]lIft ult lnPsf] 5}g . k|ltj]bg pk/sf] 5nkmn x'g s]xL dGqfnosf] %÷& jif{ / w]/}h;f] lgsfosf] !÷@ jif{ afFsL /x]sf] 5 . ;fj{hlgs n]vf ;ldlt :jod\ klg ljlw lgdf{0f k|lqmofdf ;+nUg x'Fbf lgoldt ?kdf 5nkmn x'g g;s]sf] atfpg'x'g5 .

dxfn]vfk/LIfssf] sfof{non] sfg"gL cfwf/df sfo{ ;Dkfbg ug]{ u/]sf] atfpFb} r/0fa4 ?kdf cfsf/ lbPsf] k|ltj]bgsf ljifox? 5nkmnsf] qmddf ;lhn} km5\of}{6 xF'bf o;sf] uxgtf sd x'g] tkm{ dxfn]vfk/LIfssf] sfof{nosf] Wofgfs[i6 u/fpg' eof] . To;}n] pxfF k|ltj]bg u'0f:t/Lo, ljlzi6Ls[t, oyf{yk/s, ;do ;fGble{s ljifoj:t'x? ;dfj]z x'g'kg]{ atfpg'x'G5 . To:t}, Ps} k|s[ltsf ljifoj:t'nfO{ bf]xf]¥ofpFbf k|ltj]bgsf] uxgtf Ritual aGg] pFxfsf] ts{ 5 . dxfn]vfk/LIfssf] k|ltj]bgn] 7f]; ;'emfj lbg], ;fGble{s ljifoj:t' p7fg ug]{, Post audit eGbf klg Concurrent audit df a9L Wofg lbg'kg]{, cfˆgf] sfo{sf] k'g/fjnf]sg ug]{, sfo{d"ns n]vfk/LIf0fdf hf]8 lbg] tyf k|ltj]bgsf] 9fFrfdf Ps?ktf NofO{ ;+u7gfTds k|ltj]bg n]vg k4ltsf] ljsf; ug'{kg]{ atfpg'x'G5 .

5nkmnsf qmddf pxfFn] ;fj{hlgs n]vf ;ldltn] l5§} cfsf/ u|x0f ug{ nfu]sf] atfpb} pFxfn] cfufdL lbgdf sfo{of]hgf agfP/ xKtfdf sDtLdf tLg lbg k|ltj]bg pk/ 5nkmn ug]{ sfo{of]hgf agfpg nfu]sf] atfpg'eof] . sfo{d"ns n]vfk/LIf0f k|ltj]bgsf] 5nkmn ;3g agfpg dxfn]vfk/LIfs / ;fj{hlgs n]vf ;ldltn] klg ljz]if Wofg lbg ;s]df glthf k|fKt ug{ ;xh x'g] b]lvG5 . ;du| k|ltj]bgsf] k|efjsf/L sfof{Gjogdf ;fj{hlgs n]vf ;ldlt, dxfn]vfk/LIfs / sfo{sf/L lgsfosf] cf–cfˆgf] e"ldsf /xg] x'Fbf ;fj{hlgs ljQLo Joj:yfkgdf hjfkmb]lxtf sfod ug{ lqkIfLo lhDd]jf/L /xg] pFxfsf] a'emfO 5 .

pkof]udf Wofg lbg'kb{5 . pxfF n]vfk/LIf0f k|ltj]bgnfO{ ;/n / :ki6 agfpg'kg]{ atfpg'x'G5 .

pxfFn] dxfn]vfk/LIfssf] k|ltj]bgsf] sfof{Gjogdf ;fj{hlgs n]vf ;ldlt, g]kfn ;/sf/ / dxfn]vfk/LIfssf] sfof{nosf] lqkIfLo e"ldsf /xg] pNn]v ub}{ kl5Nnf] ;dodf sfof{non] lhG;L n]vfk/LIf0fdf ljz]if Wofg lbg'kg]{ atfpg'eof] .

dxfn]vfk/LIfssf] sfof{nosf] xL/s ========u/fpg'eof] .

;f] cj;/df ;DdfggLo /fi6«kltHo"af6 k"j{ dxfn]vfk/LIfs >L u]x]Gb|gfy clwsf/LnfO{ ;Ddfg ug'{sf ;fy} dxfn]vfk/LIfssf] sfof{nodf pTs[i6 sfd ug]{ & sd{rf/L gfoj–dxfn]vfk/LIfs >L dx]Zj/ sfˆn], lgb]{zs >L tf/fk|;fb kf08], n]vf/LIf0f clwsf/L >L rGb|k|sfz /]UdL, n]vf/LIf0f clwsf/L >L sNkgf cof{n, n]vf/LIf0f cwLIfs >L bLks/fh cfrfo{ / >L s[i0f/fh /fjn tyf sfof{no ;xof]uL >L ;'dgrGb| l3ld/]nfO{ k'/:s[t ul/Psf] lyof] .

sfo{qmddf dfggLo dxfn]vfk/LIfs >L 6+sdl0f zdf{, b+ufnn] dxfn]vfk/LIfssf] sfof{non] ;'zf;g sfod ug{] ;Gbe{df æhglxtsf nflu hjfkmb]lxtf, kf/b{lztf / lgi7fsf] k|j4{g u/L ljZj;gLo ;+:yf x'g k|oTgzLn /xg] / ;fj{hlgs sf]ifsf] bIftfk"0f{ pkof]u ;DaGwdf :jtGq Pj+ u'0f:t/Lo n]vfk/LIf0f ;]jf k|bfg ug]{ uGtJo lgwf{/0f u/L of]hgfa4 9+un] cufl8 a9]sf] atfpg'eof] . pFxfn] ljsf; lgdf{0f, /fh:j vr{, ;]jf k|jfx nufot

ljQLo k|zf;gsf ljljw kIfdf /x]sf sdhf]/Lx?sf] ;'wf/sf nflu dxfn]vfk/LIfssf] k|ltj]bgn] cf+}NofPsf ;'emfj sfof{Gjogaf6 ;fj{hlgs ;|f]t ;fwgsf] ;+/If0f / pkof]udf bIftf clej[l4 x'g] ck]Iff /x]sf] atfpg'eof] . cfufdL cfly{s aif{df n]vfk/LIf0fnfO{ yk k|efjsf/L agfpg ljQLo / lgoldttfsf] cltl/Qm /fli6«o dxTjsf ljifox? 5gf}6 u/L sfo{d"ns, jftfj/0fLo / ;"rgf k|ljlw n]vfk/LIf0fsf] ;+Vof j[l4 ul/g] pNn]v ug'{eof] . ;fy} ;+3, k|b]z / :yfgLo ltg} txsf] /fh:j cfDbfgL / vr{ Jo:yfkg, ljsf; lgdf{0f, ;]jf k|jfx, k|zf;lgs vr{, ;fj{hlgs ;Dkltsf] ;d'lrt pkof]u / sfo{qmdsf] sfof{Gjog ;DaGwdf n]vfk/LIf0fsf dfWodaf6 bIftf, ldtJolotf Pj+ k|efsfl/tf j[l4 ug]{ sfo{df k|oTgzLn /xg] wf/0f JoQm ug'{eof] .

xL/s–hoGtL ;df/f]xdf ;xefuL x'g sfof{nosf sd{rf/Lx? dxfn]vfk/LIfssf] sfof{no aa/dxnaf6 sfof{nosf] d"No, dfGotf / sfo{ljlw emNsg] Kn] sf8{ ;lxt ;df/f]x:yn /fli6«o ;ef u[x, k|bz{gL dfu{ k'u]sf lyP .



;+/If0f / pkof]udf bIftf clej[l4 x'g] ck]Iff lnPsf] 5' .

k|To]s aif{ a]?h"sf] c+s j[l4 eO/x]sf] ;Gbe{df d'n'ssf] cfly{s cg'zf;gsf ljifodf ;fj{hlgs rf;f] / ;/f]sf/ a9\\b} uPsf] 5 . n]vfk/LIf0f k|ltj]bgdf cf}FNofOPsf Joxf]/fx? km5\of}{6 / sfof{Gjog ug]{ u/fpg] tkm{ cem klg tbf?stf gb]vfOPdf ;fj{hlgs ljQLo k|zf;gdf cg'zf;g sfod u/fpg yk r'gf}tLk"0f{ aGb} hfg]5 . o; k|j[ltdf ;'wf/ ug{ cleofgsf] ?kdf k'/fgf a]?h" km5\of}{6 ug]{ tyf gofF sf/f]afx?df clgoldttf x'g gkfpg] u/L cfGtl/s lgoGq0f k|0ffnL / cfGtl/s n]vfk/LIf0fnfO{ k|efjsf/L agfpg' h?/L 5 . To;} u/L ;fj{hlgs ;+:yfgx?n] lglZrt ;dofjlw leq n]vfk/LIf0f ;DkGg u/L u/fO{ km/kmf/s ug'{ kg]{ b]lvPsf] 5 .

g]kfnsf] ;+ljwfg cg';f/ d'n's ;+3Lo zf;g k|0ffnLdf ?kfGt/0f eP kZrft\ ;+3, k|b]z / :yfgLo tx u/L tLg txsf] ;/sf/af6 :jfot ?kdf ljsf; lgdf{0f, ;]jf k|jfx / ljQLo k|zf;g ;+rfng eO/x]sf] 5 . ;+3, k|b]z / :yfgLo txsf lgsfox?sf cfly{s sfo{ljlw / ljQLo k|zf;gsf] ljljwtfn] z'?sf aif{x?df d'n'ssf] ljQLo k|zf;gsf] vfsfdf Ps?ktf / cfly{s cg'zf;g sfod ug{ r'gf}tLk"0f{ b]lvPsf] 5 . o;tkm{ ;dod} xfd|f] Wofg hfg'kb{5 .

;+3Lotf sfof{Gjog ;Fu} ljQLo k|zf;gsf] ;d]t ljs]Gb|Ls/0f ePsf] 5 . o; cj:yfdf lgjf{lrt hgk|ltlglw tyf ;fj{hlgs kbdf lgo'Qm kbflwsf/L, sd{rf/L / ;]jf k|bfosx?df cfk"mn] u/]sf lg0f{o tyf sfo{sf] lhDd]jf/L / hjfkmb]lxtf jxg ug'{ kg]{ :yflkt dfGotfdf hfu?stf cfpg' kg]{ b]lvPsf] 5 .

cfufdL cfly{s aif{df n]vfk/LIf0fnfO{ cem a9L k|efjsf/L agfpgsf nflu ljQLo / lgoldttfsf] cltl/Qm s]xL /fli6«o dxTjsf ljifox? 5gf}6 u/L sfo{d"ns n]vfk/LIf0fsf] ;+Vof j[l4 ug]{ u/L aflif{s n]vfk/LIf0f of]hgf th'{df ul/Psf] 5 . o;sf ;fy} jftfj/0fLo, ;"rgf k|ljlw nufotsf ljz]if n]vfk/LIf0f ug]{ of]hgf / ljQLo hjfkmb]lxtf kfngfsf] d"Nof+sg ug]{ ;d]t /x]sf] 5 . o; lsl;dsf] n]vfk/LIf0f glthfaf6 ;Dj4 ljifox?sf] oyfy{ l:ylt ;fj{hlgs x'g] ck]Iff ul/Psf] 5 .

o; aif{ cfly{s aif{ @)&$.&% / ;f] eGbf cl3sf] jSof}tf ;d]t ;+3, k|b]z / :yfgLo txsf] sl/a % xhf/ % ;o lgsfosf] n]vfk/LIf0f ;DkGg ug]{ sfo{of]hgf /x]sf] 5 . h;cg';f/ @)&% >fj0f dlxgfsf] bf]>f] xKtf b]lv n]vfk/LIf0f sfo{sf] yfngL eO{ @)&% df3 d;fGt ;Dd tLg r/0fdf ;DkGg u/L @)&% r}q d;fGtleq ;DDffggLo /fi6«kltHo" ;dIf k|ltj]bg k]z ul/g]5 .

g]kfnsf] ;+ljwfg adf]lhd ;+3, k|b]z / :yfgLo txsf] ;d]t dxfn]vfk/LIfsaf6 n]vfk/LIf0f ul/g] Joj:yfn] dxfn]vfk/LIfssf] lhDd]jf/L yk ePsf] 5 . lhDd]jf/L yk eP cg';f/ sfo{;Dkfbg ug{ yk hgzlQm Joj:yf eO{ g;s]sf]n] utaif{ lghL If]qsf n]vfk/LIfssf] ;]jf lnO{ :yfgLo txsf] n]vfk/LIf0f ;DkGg ul/Psf] lyof] .

dxfn]vfk/LIfssf] sfof{nodf xfn sfo{/t hgzlQmaf6

s]Gb| b]vL b"/b/fhdf /x]sf :yfgLo txsf] n]vfk/LIf0f tyf cg'udg ug{ g;lsg] ePsfn] o; aif{ klg k'gM lghL If]qsf n]vfk/LIfs s/f/df lnO{ s]Gb|af6} n]vfk/LIf0f sfo{ ;+rfng ug'{ kg]{ cj:yf /x]sf] 5 . k|:t't ;Gbe{df dxfn]vfk/LIfsnfO{ ;+ljwfgn] lglb{i6 u/]sf] lhDd]jf/L lgjf{x ug{ g]kfn ;/sf/jf6 cfjZos ;xof]u k|fKt x'g]5 eGg] ck]Iff u/]sf] 5' .

dxfn]vfk/LIfs g]kfnsf] ;+ljwfg / sfg"gn] lglb{i6 u/]sf] lhDd]jf/L lgjf{x ug{ k|lta4 5 . ;jf]{Rr n]vfk/LIf0f ;+:yfsf] ?kdf /x]sf] dxfn]vfk/LIfssf] cGt/f{li6«o dfGotf cg'?ksf] :jtGqtf / :jfoQtf sfod x'g' h?/L 5 . dxfn]vfk/LIfssf] k|zf;lgs tyf ljQLo :jfoQtfsf] nflu sfg'gL ;'wf/ ug'{kg]{ dxz'; ul/Psf] 5 .

g]kfnsf] dxfn]vfk/LIfssf] sfof{no ;jf]{Rr n]vfk/LIf0f ;+:yfsf] cGt/fli6«o ;+u7gsf] ;b:otf k|fKt u/]sf] %) jif{ k'u]sf] 5 . To;}u/L sfof{no ;jf]{Rr n]vfk/LIf0f ;+:yfsf] Pl;ofnL ;+u7gsf] ;b:o ;d]t /x]sf]df xfn pQm ;+:yfsf] sfo{sf/L ;+rfns kl/ifb\sf] ;b:osf] ?kdf sfo{ ub}{ cfO/x]sf] 5 eg] dxfn]vfk/LIfssf] sfof{noaf6 n]vfk/LIf0fsf] u'0f:t/ clej[l4 ug{ cGt/f{l{i6«o If]qdf k|rngdf /x]sf c;n cEof;sf] cg';/0f ul/b}+ cfPsf] 5 .

n]vfk/LIf0f k|0ffnL / k|s[ofdf ;d]t lg/Gt/ ;'wf/sf] cfjZostf kb{5 . o;} ;Gbe{df n]vfk/LIf0fsf] u'0f:t/ ;'wf/ u/L k|efjsfl/tf clej[l4 ug{ dxfn]vfk/LIfssf] 5 jif]{ sfo{of]hgf utjif{b]lv sfof{Gjogdf /x]sf] 5 . h;df ;+u7gfTds Joj:yf / sfo{k|0ffnL ;'wf/, n]vfk/LIf0fsf] ljlw / k|s[ofdf ;'wf/, gLlt tyf sfg"gL ;'wf/, Go"gtd ef}lts k"jf{wf/sf] Joj:yf, n]vfk/LIf0fdf ;"rgf k|ljlwsf] k|of]u, sd{rf/Lsf] Ifdtf clej[l4, ;/f]sf/jfnf;Fusf] ;DaGw lj:tf/ cGt{utsf lqmofsnfkx? ;dfj]z ul/Psf 5g\ . pQm sfo{of]hgf sfof{Gjogsf nflu ;do;Ldf ;lxtsf] sfo{tflnsf ;d]t nfu" ul/Psf] 5 .

ef}lts k"jf{wf/ cGtu{t ;DdfggLo /fi6«kltHo"af6 ldlt @)&$ dfu{ !* df lznfGof; ePsf] sfof{no ejg b|'t ultdf lgdf{0f eO/x]sf] 5 . o; sfo{df ;+nUg k|fljlwsx? / lgdf{0f Joj;foLnfO{ xfn ;Ddsf] k|ultsf] nflu wGojfb lb+b} lgwf{l/t ;dodf ejg lgdf{0f sfo{ ;DkGg u/L pbfx/0fLo aGg] ljZjf; lnPsf] 5' .

dxfn]vfk/LIfsf] lhDd]jf/L lgjf{xdf ;a} If]qsf] ;xof]u / ;b\efj cfjZos 5 . o; qmddf ;DdfggLo /fi6«kltHo" nufot k|ltlglw ;ef, /fli6«o ;ef, ;fj{hlgs n]vf ;ldlt, ;+j}wflgs lgsfox?, g]kfn ;/sf/, k|b]z / :yfgLo tx, ljsf; ;fem]bf/, gful/s ;dfh, ;+rf/sdL{, lj1 ljz]if1, cfd gful/s ;d]taf6 k|fKt ePsf] ;xof]u / ;b\efjsf nflu xflb{s wGojfb JoQm ub{5' .

>L 6+sdl0f zdf{, b+ufndxfn]vfk/LIfs

-of] ;Gb]z dxfn]vfk/LIfssf] sfof{nosf] xL/s–hoGtL ;df/f]xsf cj;/df dfggLo dxfn]vfk/LIfsHo"n] lbg'ePsf] dGtJosf cfwf/df tof/ kfl/Psf] xf] ._

dfggLo dxfn]vf k/LIfsHo"sf] ==========



;DdfggLo /fi6«klt >LdtL ljBfb]jL e08f/LHo"n] kfg;df lbk k|Hjng u/L xL/s–hoGtL ;df/f]xsf] pb\3f6g ug'{xF'b}+ .

dfggLo dxfn]vfk/LIfHo"n] xL/s–hoGtL ;df/f]xdf cfˆgf] dGtJo /fVg'x'Fb} .



xL/s–hoGtL ;df/f]xsf] cj;/df ;DdfggLo /fi6«klt / dfggLo dxfn]vfk/LIfHo";Fu ;fd'lxs t:jL/ lnb}+ k'/:s[t sd{rf/Lx? .

;DdfggLo /fi6«klt / dfggLo dxfn]vfk/LIfsHo";Fu k"j{–dxfn]vfk/LIfs >L u]x]Gb|gfy clwsf/L / xL/s–hoGtL ;df/f]x cfof]hs ;ldltsf kbflwsf/Lx?

xL/s –hoGtL ;df/f]xsf] cj;/df pkl:yt cltly u0f



xL/s–hoGtL ;df/f]xsf] pknIodf g]kfnL ;]gfsf] Jof08 afhf ;lxtsf] k|eft km]/L sfo{qmd

xL/s–hoGtL ;df/f]xsf] cj;/df cfof]lht k|eftkm]/L sfo{qmd .

dfggLo dxfn]vfk/LIfsHo";Fu ;fd"lxs t:jL/ lnb}+ sd{rf/Lx?



;]jf lgj[Q gfoj–dxfn]vfk/LIfs >L p4jrGb| >]i7nfO{ labfO{ ug'{x'b}+ dfggLo dxfn]vfk/LIfs >L 6+sdl0f zdf{, b+ufn

xL/s–hoGtL ;df/f]xsf pknIodf cfof]lht /Qmbfg sfo{qmd

ljleGg sfo{qmdx?df k'/:s[t sd{rf/Lx?



rLg ;/sf/sf] Central University of Finance and Economics (CUFE) sf] lgdGq0fdf @! h'g, @)!* b]lv % h'nfO{ @)!* ;Dd rLgsf] /fhwfgL a]OlhËdf cfof]hgf ePsf] sfo{qmddf dxfn]vfk/LIfssf] sfof{nosf * / dxfn]vf lgoGqs sfof{nosf !@ u/L @) hgfsf] ;xeflutf /x]sf] lyof] .

sfo{qmddf rLg ;/sf/sf] ;fj{hlgs vr{, ;fj{hlgs ljQLo tyf s/ k|0ffnL, n]vfk/LIf0fsf l;4fGt / rLgdf o;sf] cEof;sf ljljw kIfx?df 5nkmn ePsf] lyof] . ;f] sfo{qmddf rLgn] ljQLo tyf s/ k|0ffnLdf u/]sf ;'wf/ Pj+ cjnDjg u/]sf gljgtd cEof; tyf ;'zf;g k|a{4gdf ;fj{hlgs vr{sf] ;b'kof]u k|fKt ug{ k|of]u ul/Psf ljleGg cf}hf/x?sf] ;DaGwdf g]kfnL

6f]nLnfO{ hfgsf/L u/fOPsf] lyof] .

;f] qmddf cfof]hs ljZjljBfnosf tkm{af6 ljZjljBfnosf ;xfos l8gn] tflnd ;dfkgsf] cj;/df ;xefuLx?nfO{ k|df0fkq k|bfg ub}{ o; k|sf/sf sfo{qmdx? cfufdL lbgdf klg ;~rfng x'Fb} hfg] Joxf]/f cjut u/fpg' ePsf] lyof] .

rLgdf ljQLo clen]v tyf n]vfk/LIf0f k|0ffnL ;DaGwL sfo{qmddf ;xeflutf

ldlt @)&%÷)#÷!) b]lv @)&%÷)#÷!^ ;Dd ef/tsf] gf]o8fdf cfof]lht Sub Regional Audit Planning Meeting sfo{qmd ;DkGg ePsf] 5 . pQm sfo{qmddf Feb 26 – Apr 27 df 2018 ASOSAI Capacity Development Program on IT Audit in

ef/tdf ;"rgf k|ljlw n]vfk/LIf0f of]hgfsf] a}7sdf ;xeflutf2018-2019 cGt/u{tsf] eLearning course on IT audit df ;xefuL ePsf ef/t, a+unfb]z, dfnlbE;, e'6fg, shfs:tfg, lslu{:tfg, cd]{lgof tyf ;fO{k|;sf / g]kfnsf # ;d]t u/L @@ hgfsf] ;xeflutf /x]sf] lyof] .

sfo{qmddf ;"rgf k|ljlwsf] n]vfk/LIf0f ug{ dxfn]vf lgoGqs sfof{noåf/f nfu" Psn vftf sf]if TSA sf] IT security system sf] laifodf n]vfk/LIf0f d:of}bf of]hgfsf ;DaGwdf g]kfnsf] tkm{af6 6f]nL k|d'v >L odgfy vgfnn] k|:t'tLs/0f ug'{ ePsf] lyof] . ;fy} cGo ;jf]{Rr n]vfk/LIf0f ;+:yfaf6 Peer Review df p7]sf lh1f;f tyf g]kfnsf] sfo{ cg'ej ;d]t cfbfg k|bfg ul/Psf]] lyof] . pQm sfo{qmddf g]kfnsf] tkm{af6 Nf]vfk/LIf0f clwsf/L qo >L odgfy vgfn, >L j}ejåLk >]i7 / >L n]vaxfb'/ yfkfn] ;xeflutf hgfpg' ePsf] lyof] .



o; sfof{nosf lgb]{zs >L x'dgfy ;'j]bL / n]vfk/LIf0f clwsf/L >L o1k|;fb j:tLn] ldq /fi6« rLg ;/sf/sf] China Scholarship Council dftxt China Government Scholarship Auditing Master Program (CGSAMP) cGtu{t Nanjing Audit University af6 @ aif]{ Master in Auditing sf];{ k"/f ug'{ePsf] 5 . pxfFx?n] o; sfof{nosf sd{rf/L dWo]af6 ;j{k|yd n]vfk/LIf0f ;DaGwL ljifodf cGt/f{li6«o :gftsf]Q/sf] pkflw k|fKt ug'{ePsf]] 5 . pQm ljifo cWoogsf nflu rLg ;/sf/n] #% /fi6«af6 ;jf]{Rr n]vfk/LIf0f ;+:yfsf %) hgf ljBfyL{nfO{

5fqj[lt pknAw u/fPsf] lyof] . National Audit Office of China sf Deputy Auditor General Ms. Qin Boyong n] lbIffGt ;df/f]xsf] k|d'v cfltYotf ub}{ cfufdL lbgdf klg o; k|sf/sf cWoogn] lg/Gt/tf kfFpb} hfg] atfpg'eof] . ;f] sfo{qmddf pxfFn] o; k|sf/sf] cWoog sfo{qmdaf6 ;fj{hlgs n]vfk/LIf0fdf bIftf j[l4 ug'{sf ;fy} n]vfk/LIf0fsf ljljw ljifodf cGt/f{li6«o ?kdf Ps?ktf sfod x'g] tyf n]vfk/LIf0fsf] u'0f:t/ clej[l4 ug{df ;d]t ;xof]u k'Ug] ljZjf; JoQm ug'{eof] .

n]vfk/LIf0f ljifodf cGt/f{li6«o :gftsf]Q/sf] pkflw

o; sfof{nosf sd{rf/Låo >L x'dgfy ;'j]bL -afFof_ / o1k|;fb j:tL -bfFof_ n]vfk/LIf0fdf :gftsf]Q/ pkflwaf6 lblIft x'g'xF'b}+ .

@^, j}zfv @)&%

INTOSAI Development Initiative(IDI) sf] ;xof]u / Asian Organization of Supreme Audit Institutions (ASOSAI) sf] cfof]hgfdf IDI-ASOSAI Blended Learning Specialist Certification Program-2018 cGt{ut g]kfnsf] ;jf]{Rr n]vfk/LIf0f ;+:yfsf] tkm{af6 n]vfk/LIf0f clwsf/L >L ;Gtf]if ;fksf]6fn] dfggLo dxfn]vfk/LIfs >L 6+sd0fL zdf{ b+ufnHo"af6 Ps sfo{qmd aLr IDI-ASOSAI Blended Learning Specialist sf] k|df0fkq k|fKt ug{' eof] . ASOSAI Region sf !! ;jf]{Rr n]vfk/LIf0f ;+:yfaf6 klxnf] r/0fdf @& km]a|'c/L b]vL % d], @)!& ;Dd ;xefuL %( dWo] plQ0f{ #$ IDI eLearning

IDI Blended Learning Specialist sf] k|df0fkq k|bfgSpecialist nfO{ bf]>f] r/0fdf a}+ssdf cfof]hgf ul/Psf] sfo{zfnfsf nflu 5gf}6 ul/Psf]df cGtjf{tf{ / tflnd ;fdu|Lsf] d"Nof+sg kZrft\ ASOSAI n] ;fksf]6fnfO{ k|df0fkq lbPsf] xf] . k|df0fkq k|fKt ug]{ ;fksf]6fnfO{ IDI / ASOSAI n] cfufdL lbgdf ;|f]t JolQmsf] ?kdf / dxfn]vfk/LIfssf] sfof{noaf6 ;~rfng ul/g] Ifdtf ljsf;;Fu ;DalGwt sfo{qmddf ;|f]t JolQmsf] ?kdf pkof]u ug{ ;lsg] 5 .



;jf]{Rr n]vfk/LIf0f ;+:yfx?sf] cGt/fli6«o ;+u7g -OG6f];fO{_ cGt{utsf] OG6f];fO{ 8]enKd]G6 Olgl;ol6e (IDI) sf] ;xof]udf dxfn]vfk/LIfssf] sfof{non] sf7df8fF}df cfof]hgf u/]sf] “SAI FIGHTING CORRUPTION” sfo{zfnf uf]i7Lsf] dfggLo dxfn]vfk/LIfs >L 6+sdl0f zdf{ -b+ufn_ af6 pb\3f6g eof] . e|i6frf/ lgjf/0f ;DaGwdf ;+:yfut Joj:yfsf] sfo{d"ns n]vfk/LIf0f ug{ ;jf]{Rr n]vfk/LIf0f ;+:Yffx?sf] Ifdtf clej[l4 ug]{ p2]Zon] ldlt @)&%÷)#÷!* b]lv @)&%÷)#÷@( ;Dd cfof]hgf ul/Psf] pQm uf]i7Ldf Plzof k|zfGt If]qsf cˆuflg:tfg, rLg, dfNbLE;, kfls:tfg, yfO{Nof08, g]kfn, dn]l;of, lkmhL, ;fndf]g cfO{;Nof08, efg'cf6f, ;dfcf] u/L !! b]zsf ;jf]{Rr n]vfk/LIf0f ;+:yfaf6 #@ hgf ;xefuL tyf g]kfn, Sofd?g, yfO{Nof08 / u'cfdsf rf/ hgf k|lzIfsx?sf] ;xeflutf /x]sf] lyof] .

sfo{qmdsf] pb\3f6g ub}{ dfggLo dxfn]vfk/LIfsn] /fi6«sf nflu e|i6frf/ uDeL/ ck/fw ePsf] / o;n] cfly{s ;d[l4, ;dfgtf P+j ;fdflhs Gofodf afwf k'¥ofpg], nufgLsf] jftfj/0f sdhf]/ kfg]{ tyf gful/sx?sf] cfwf/e"t clwsf/ k|flKtnfO{ cj/f]w ug]{ atfpg'eof] . e|i6frf/ lgjf/0fdf ;jf]{Rr n]vfk/LIf0f ;+:yfx?n] dxTjk"0f{ e"ldsf v]Ng ;Sg] ljifodf rrf{ ub}{ ;jf]{Rr n]vfk/LIf0f ;+:yfx?n] lgi7f, OdfGbfl/tf, hjfkmb]lxtf, kf/blz{tfsf] k|b{zg Pj+

k|j4{g u/L cGo ;/sf/L lgsfox?sf] nflu pbfx/0fLo aGg'kg]{ atfpg'eof] . dxfn]vfk/LIfssf] sfof{nsf] /0fgLlts of]hgf, sfo{ ;+rfng of]hgf / dxfn]vfk/LIfssf] sfo{ of]hgfx?n] pRr hf]lvd /x]sf] If]qx?nfO{ n]vfk/LIf0fdf k|fyldstf lbg'sf ;fy} tL lgsfox?sf] g]t[Tjsf] n]vfk/LIf0f ;d]t z'?jft u/]sf] atfpg'eof] .

;f] cj;/df dfggLo dxfn]vfk/LIfsHo"n] cfO{=l8=cfO{=n] OG6f];fO{sf ;b:o /fi6«sf ;jf]{Rr n]vfk/LIf0f ;+:yfx?sf]] Ifdtf ljsf;df u/]sf] of]ubfgsf] k|z+;f ug'{eof] . o:tf sfo{qmdx? cfk;L ;xof]u, 1fg cfbfg k|bfg ug]{ pko'Qm dfWod ePsf] atfpFb} sfo{qmdsf] ;kmntfsf] sfdgf JoQm ug'{eof] .

;f] cj;/df cfO{=l8=cfO{=sf Ifdtf ljsf; k|aGws cn]g /f]h/ d]De' lnG8f]pn] dxfn]vfk/LIfssf] sfof{nosf] xL/s–hoGtLsf] cj;/df awfO{ tyf z'esfdgf JoQm ub}{ g]kfnn] of] sfo{qmd ;+rfng ug{ k'¥ofPsf] of]ubfg k|lt cfef/ JoQm ug'{eof] . dGtJosf qmddf pxfFn] ;jf]{Rr n]vfk/LIf0f ;+:yfsf]] Ifdtf ljsf; ug]{ ;DaGwdf cfO{=l8=cfO{=sf] p2]Zo, If]q tyf efjL sfo{lbzf af/]df hfgsf/L u/fpFb} o; sfo{qmdn] e|i6frf/ Go"gLs/0f ug{ n]vfk/LIf0f k|0ffnLsf] nflu cfjZos ;'emfj k|:t't ug{ ;xof]u ug]{ ck]Iff JoQm ug'{eof] .

“SAI- FIGHTING CORRUPTION” sfo{zfnf uf]i7L ;DkGg

SAI Fighting corruption- IDI's Global Programme df ;xefuL ;jf]{Rr n]vf/LIf0f ;+:yfsf k|ltlglwx?



qm=;+= ljifout If]qx? k|fKt d'Vo pknlAw

! cfly{s jif{ @)&#÷&$ sf] n]vfk/LIf0f

• cfly{s jif{ @)&#÷&$ sf] ;+3 / :yfgLo txsf] n]vfk/LIf0f ;DkGg u/L ;DdfggLo /fi6«kltHo" ;dIf dfggLo dxfn]vfk/LIfsHo"af6 @)&$÷!@÷@( df dxfn]vfk/LIfssf] %% cf}+ aflif{s k|ltj]bg k]z ul/Psf] 5 .

• of] jif{ ;/sf/L lgsfo, ;+ul7t ;+:yf, :yfgLo lgsfo÷tx, lhNnf ljsf;÷;dGjo ;ldlt ;d]t u/L !) xhf/ !! lgsfosf] ?=$^ va{ *& ca{ (! s/f]8sf] n]vfk/LIf0f ;DkGg ul/Psf] 5 .

• &#* :yfgLo txsf] a]Unf a]Un} k|ltj]bg tof/ u/L k|b]zut ?kdf / ;f/f+z ;d]t k|sfzg ul/Psf] 5 .

• n]vfk/LIf0faf6 ^ xhf/ ^!^ ;/sf/L lgsfotkm{ ?=!& va{ %@ ca{ (# s/f]8sf] n]vfk/LIf0faf6 ?=($ ca{ *@ s/f]8 cyf{t\ %=$! k|ltzt / :yfgLo txtkm{ ;fljssf :yfgLo lgsfo ##&$ ;lxt &$$ :yfgLo txdWo] &#* sf] ?=! va{ *) ca{ #! s/f]8sf] n]vfk/LIf0faf6 ?=!$ ca{ @% s/f]8 cyf{t\ &=() k|ltzt a]?h" sfod ePsf] 5 .

• of] jif{ ;fj{hlgs ;+:yf, lhNnf ljsf; ;ldlt / cGo ;ldlt *(& sf] ?=@& va{ %$ ca{ ^& s/f]8sf] n]vfk/LIf0f ;DkGg ul/Psf] 5 . o; afx]s @! ;fj{hlgs ;+:yfsf] n]vfk/LIf0fsf] nflu k/fdz{ pknJw u/fOPsf] 5 .

• ut jif{;Ddsf] afFsL a]?h" ?=@ va{ @@ ca{ %# s/f]8df of] jif{ ?=%@ ca{ (! s/f]8 km5\of}{6 eO{ afFsL /x]sf] ?=! va{ ^( ca{ ^@ s/f]8df of] jif{sf] a]?h" ?=! va{ @) ca{ (! s/f]8 ;d]t ?=@ va{ () ca{ %# s/f]8 afFsL /x]sf] 5 .

• n]vfk/LIf0f tyf ;Dk/LIf0faf6 of] jif{ ?=!$ ca{ ( s/f]8 c;'n ePsf] 5 .• ut jif{ c;'n km5\of}{6 ug'{kg]{ a]?h" tyf sf/afxL u/L 6'Ëf] nufpg'kg]{ cGo /sd

?=# va{ (^ ca{ @^ s/f]8 /x]sf]df o; jif{sf] cGtdf ?=% va{ * s/f]8 k'u]sf] 5 .

@ ;+u7g ;+/rgf • ;+ljwfg / k|rlnt sfg"g adf]lhd ;+3, k|b]z / :yfgLo tx ;d]tsf] n]vfk/LIf0f ug{ / k|b]z:t/ ;Dd sfof{no :yfkgf ug]{ k|of]hgsf nflu gofF ;+u7g ;+/rgf ;lxt Joj:yfkg ;j]{If0f u/L :jLs[ltsf nflu g]kfn ;/sf/df k]z ePsf]df xfn pQm k|:tfj :jLs[ltsf nflu clGtd r/0fdf /x]sf] 5 .

# sfg"gL tyf gLltut • g]kfnsf] ;+ljwfg cg';f/ n]vfk/LIf0f P]gnfO{ ;do;fk]If / k|efjsf/L agfpg n]vfk/LIf0f ljw]os tof/ eO{ ;+3Lo ;+;bdf k]z x'g] cj:yfdf /x]sf] 5 .

• n]vfk/LIf0fsf] u'0f:t/ ;'wf/, Ifdtf ljsf;, ;+u7gfTds ;'wf/ nufot;Fu ;DalGwt !!) lqmofsnfk ;dfj]z u/L dxfn]vfk/LIfssf] ^ jif]{ sfo{of]hgf -@)&$–@)*)_ tof/ u/L sfof{Gjogdf NofOPsf]] 5 .

$ ef}lts k"jf{wf/ • sf7df8f}+df sfof{no ejg lgdf{0fsf nflu ;DdfggLo /fi6«kltHo"af6 ldlt @)&$.)*.!* ut] lznfGof; eO{ xfn ltj| ultdf lgdf{0f sfo{ e} /x]sf] 5 .

• sfof{nodf tflnd xn Joj:yfkg ug'{sf] cltl/Qm s]xL dxflgb]{zgfnonfO{ a]Un} ejgdf Joj:yfkg ug]{ u/L sfo{ jftfj/0f tof/ ul/Psf] 5 .

• o; cjlwdf yk ( ;jf/L ;fwg k|fKt u/L ;+rfngdf NofOPsf] 5 .

dxfn]vfk/LIfssf] Ps jif{sf] sfo{ ;Dkfbg g]kfnsf] ;+ljwfg adf]lhd ldlt @)&$÷)@÷)* ut] g]kfnsf] dxfn]vfk/LIfsdf lgo'Qm x'g' ePsf dfggLo dxfn]vfk/LIfs >L 6+sdl0f zdf{ æb+ufnÆ n] sfo{ef/ ;Dxfn]sf] ldlt @)&%÷)@÷)& ut] ! jif{ k"/f ePsf] 5 . o; cjlwdf ;Dkfbg ePsf k|d'v sfo{ tyf k|fKt pknlAwx? b]xfoadf]lhd /x]sf 5g\ .



% sfo{ k|0ffnL • sfof{nosf] k]zfut d"No / dfGotfsf] cfwf/df j:t'lgi7tf, ljZj;gLotf, k]zfut

dof{bf tyf Jofj;flos sfo{ ;+:s[ltsf] ljsf;sf nflu cfGtl/s ;'wf/sf] sfo{nfO{

lg/Gt/tf lbOPsf] 5 .

• ;dod} n]vfk/LIf0f of]hgf tof/ ug]{ / ;DalGwt lgsfonfO{ hfgsf/L u/fpg] sfo{sf]

yfngL ePsf] 5 .

• n]vfk/LIf0f;Fu ;DalGwt ljifo, u'gf;f / cGo lqmofsnfk af/] sfof{nonfO{ hfgsf/L

u/fpg ;fj{hlgs ;+rf/ dfWodaf6 cfd gful/s ;dIf ;"rgf k|jfx ul/Psf] 5 .

• sfo{d"ns n]vfk/LIf0fnfO{ s]lGb|t u/L ;f]xL cg';f/ ljifo 5gf}6 / hgzlQm kl/rfng

ug]{ sfo{sf] yfngL ul/Psf] 5 .

• n]vfk/LIf0fsf] u'0f:t/ clej[l4 ug{ n]vfk/LIf0f of]hgf, sfof{Gjog tyf k|ltj]bg

r/0fdf 5nkmn / u'0f:t/ lgoGq0fsf ljlwx?sf] cjnDag ul/Psf] 5 .

• n]vfk/LIf0fsf ;du| sfo{x?df u'0f:t/ sfod ug{ lg/LIf0f tyf cg'udg lgb]{zgfnosf]

:yfkgf u/L cg'udg sfo{nfO{ k|efjsf/L agfOPsf] 5 .

^ ;+:yfut ;'b[9Ls/0f • n]vfk/LIf0fsf If]qdf ;xof]u ug{ tyf dxfn]vfk/LIf0fsf] ^ jif]{ sfo{of]hgfsf]

sfof{Gjogsf nflu ljZj a}+ssf] ;xof]udf ?=$@ s/f]8 vr{ ug]{ u/L dxfn]vfk/LIfssf]

sfof{nosf] ;+:yfut ;'b[9Ls/0f ug{ ;Demf}tf ePsf] 5 .

& hgzlQm Joj:yfkg

tyf Ifdtf ljsf;

• sd{rf/L Ifdtf ljsf;sf nflu cfGtl/s tflnd tyf :jb]zL sfo{qmddf sd{rf/Lx?sf]

;xeflutf x'g] l:yltdf j[l4 x'Fb} uPsf] 5 .

• ! jif{sf] cjlwdf !)! sd{rf/L n]vfk/LIf0f;Fu ;DalGwt j}b]lzs tflnd, uf]i7L tyf

sfo{qmddf ;xefuL ePsf 5g\ .

• xfn # sd{rf/L n]vfk/LIf0f;Fu ;DalGwt ljifodf cWoogsf nflu ldq/fi6« rLgdf

/x]sf 5g\ .

* ljQLo cg'zf;g /

hjfkmb]lxtf

• g]kfn ;/sf/sf ;lrj, ljefuLo k|d'v / Ps ca{ eGbf a9L /sdsf] cfof]hgf k|d'v

h:tf kbdf ljz]if lhDd]jf/L lb+bf dxfn]vfk/LIfsf] sfof{noaf6 ljQLo cg'zf;g

kfngfsf] ljj/0f lnO{ ljQLo hjfkmb]lxtf kfngf :t/ ;d]tsf] cfwf/ lng] sfo{sf]

yfngL ePsf] 5 .

• lgsfout ?kdf a]?h" l;h{gf ug]{ lhDd]jf/ kbflwsf/Lsf] ;dofjlw / lghsf] sfo{;Fu

;DalGwt a]?h" /sd olsg ug]{ tyf lhDd]jf/ n]vf pQ/bfoL clws[tnfO{ ;d]t

hjfkmb]xL agfpg k|ltj]bgdf gfd ;fj{hlgs ul/Psf] 5 .

• ljut jif{b]lv n]vfk/LIf0f jSof}tf /x]sf ;+:yf, sfof{no / ;fj{hlgs ;+:yfsf]

n]vfk/LIf0f ;DkGg ug]{ sfo{nfO{ k|fyldstf lbOPsf] 5 eg] afFsL /x]sf sfof{nosf]

xsdf ;DalGwt tfn's lgsfonfO{ cfjZos sf/afxLsf nflu kqfrf/ ul/Psf] 5 .

( ;+:yfut ;DaGw /

;+rf/

• ;+j}wflgs lgsfo, n]vfk/LIf0f ;Nnfxsf/ ;ldlt, gful/s ;dfh tyf o; If]qdf

lqmofzLn cGo cGt/fli6«o ;+:yfx?;Fu ;DaGw la:tf/sf] sfo{df hf]8 lbOPsf] 5 .

• n]vfk/LIf0f / ljQLo hjfkmb]lxtf ;DaGwL ultljlwx? ;dfj]z u/L dfl;s ?kdf

n]vfk/LIf0f a'n]l6gsf] k|sfzg ul/Psf] / lgoldlt ?kdf 6]lnlehg ax; u/fO{Psf] 5 .



@)&% j}zfv, h]7 / cfiff9 dlxgfdf ;~rflnt sfof{no ultljlwx?

l;=g++ ldlt :yfg sfo{qmd 5nkmnsf] ;+lIfKt Joxf]/f ;xefluttf

1@)&% j}zfv !) b]lv !$

Gxf]Dk]g, sDaf]l8of

SAIs Engaging with Stakeholders

cf–cfkm\gf] b]zsf] k|ltj]bg k|:t't, csf]{ b]zsf] k|ltj]bg k'g/fjnf]sg, tyf k|ltj]bgdf Ps?ktf sfod ug{sf nflu k|ltj]bgsf] 9fFrf

gfoj dxfn]vfk/LIfs >L kbd/fh kf}8]n / lgb]{zs >L /d]z afa' s]=;L= ;lxt ASOSAI/PASAI sf !% b]zsf k|ltlglwx?

2@)&% j}zfv

!$

dxfn]vf k/LIfssf] sfof{no, sf7df8f}+

dxfn]vfk/LIfssf] %% cf}+ aflif{s k|ltj]bgsf] ;dLIff

;DdfggLo /fi6«kltHo" ;dIf k]z ePsf] dxfn]vfk/LIfssf] %% cf+} aflif{s k|ltj]bgsf ;jn kIf, cfufdL lbgdf ug'{kg]{ ;'wf/sf If]q / n]vfk/LIf0fsf] k|efj j[l4 ug]{ pkfox?

dfggLo dxfn]vfk/LIfs / n]vfk/LIf0f ;Nnfxsf/ ;ldltsf kbflwsf/Lx?

3@)&% h]7 &

b]lv !! gfl~hË, rLg

lbuf] ljsf; nIosf] n]vfk/LIf0f

lbuf] ljsf;sf !& nIo !^( ;xfos nIox?sf] n]vfk/LIf0f ubf{ ckgfpg' kg]{ ljlw, tl/sf, Wofg lbg'kg]{ If]q tyf xfn;Dd o; ;DaGwdf ePsf] k|ult l:ylt

g]kfn ;lxt !$ b]zsf ;jf]{Rr n]vfk/LIf0f ;+:yfsf $! sd{rf/L

4@)&% h]7 !$

b]lv !% dlgnf,

lkmlnlkG;

Strategy Round table and Capacity Building

IPSAS sf] Cash Basis, Modified Cash Basis, Modified Accrual Accounting System sf] !%^ d'n'sn] cjnDag u/]sf] l:ylt, Accrued Based IPSAS cjnDag #*Ü /x]sf] dWo] j]N;, dn]l;of, kf]r'{un, O08f]g]l;ofdf ePsf]] cEof;, ;g\ @)@) ;Ddsf] nIo / ;f] k|fKt ug]{ /0fgLlt

gfoj dxfn]vfk/LIfs >L ljj]sfgGb l3ld/]n] / ;x–dxfn]vf lgoGqs >L huGgfy b]jsf]6f

5 @)&% h]7 @&

dxfn]vf k/LIfssf] sfof{no, sf7df8f}+

;f+:s[lts ;Dkbf ;+/If0f / Joj:yfkg

;f+:s[lts ;Dkbf ;+/If0fsf] ljBdfg cj:yf, lh0ff]{4f/ sfo{df ePsf] k|ult, k'gM lgdf{0f sfo{df bft[ lgsfoaf6 ePsf] ;xfotf, a]?h"sf] km5\of}{6 tyf ko{6s tyf ko{6sLo :yfgsf] Joj:yfkg

dfggLo dxfn]vfk/LIfs / ljifout dGqfnosf ;lrj / cGtu{t lgsfosf ;DalGwt kbflwsf/Lx?

6 @)&% h]7 @*

e"sDkkl5 ;/sf/L ejgsf] k'gM lgdf{0fsf] l:ylt

ljz]if kl/l:yltdf sfo{ ug{ u7g ePsf] /fli6«o k'gMlgdf{0f k|flws/0fsf] sfo{ ;~rfng l:ylt, l;+xb/af/ nufot ;/sf/L ejgx?sf] k'glgdf{0fsf] cj:yf / o;sf] Joj:yfkg

dfggLo dxfn]vfk/LIfs / /fli6«o k'glg{df{0f k|flws/0fsf ;lrj ;lxtsf kbflwsf/Lx?

7 @)&% h]7 #!

j}1flgs jg Joj:yfkgsf] k|efjsfl/tf

j}1flgs jg Joj:yfkgsf]] nufgL / k|ltkmn, xfn jg If]qsf] cj:yf tyf j}1flgs jg Joj:yfkg / o;sf]] cfly{s, ;fdflhs / jftfj/0fLo k|efj

dfggLo dxfn]vfk/LIfs, jg tyf jftfj/0f dGqfnosf ;lrj / n]vf k|d'v nufot sfof{nosf cGo kbflwsf/Lx?

8@)&% cfiff9

$

s[lif cg';Gwfgsf] k|efjsf/Ltf

s[lif cg';Gwfgsf] If]qdf nufgL, s[lif If]qsf] cfw'lgsLs/0f tyf ofGqLsLs/0f / o; If]qdf /x]sf ;d:ofx?

dfggLo dxfn]vfk/LIfs / ljifout dGqfnosf ;lrj / cGtu{t lgsfosf ;DalGwt kbflwsf/Lx?

9@)&% cfiff9

)*

;/sf/L ;jf/L ;fwg Joj:yfkg

;/sf/L ;jf/L ;fwgsf] k|flKt, clen]v, ;+/If0f, pkof]u / Joj:yfkgsf ljljw kIfx?

dfggLo dxfn]vfk/LIfs / g]kfn ;/sf/sf ljlzi6 >]0fLsf sd{rf/L ;lxt kbflwsf/Lx?

10@)&% cfiff9

!)

;+ul7t ;+:yfx?sf] n]vfk/LIf0f

;+ul7t ;+:yfx?sf]] n]vfk/LIf0f cj:yf, n]vfk/LIf0fdf b]lvPsf ;d:of / ;fdfwfg

dfggLo dxfn]vfk/LIfs, ;+ul7t ;+:yfsf n]vfk/LIfs / sfof{nosf kbflwsf/Lx?



:ynut n]vfk/LIf0f 6f]nL v6fpFbf dxf÷lgb]{zgfnosf] sfo{ k|s[lt (Nature of work), lgsfo ;+Vof Pj+ sfo{af]em, pknAw hgzlQm, cfof]hgf lx;a k|df0fLs/0f / e"uf]n k|wfgtf (Geographically Centered) ;d]tnfO{ ljrf/ u/L b]xfoadf]lhd ug]{ Joj:yf ldnfOg]5 . n]vfk/LIf0fsf] cjlw cfjZostfcg';f/ $% lbg;Dd ug{ ;lsg]5 .

n]vfk/LIf0f 6f]nLsf] u7g ubf{ pknAw hgzlQmsf] Ifdtf, ;ª\Vof, sfof{/De / ldlth:tf ljifox¿sf cfwf/df lgb]{zssf] g]t[Tjdf /xg] u/L sd{rf/Lx¿sf] Ps jf PseGbf a9L ;d"x agfO{ tf]lsg] 5 .

:yfgLo txsf] n]vfk/LIf0fsf nflu sfof{nosf] 6f]nL k|d'vsf] dftxtdf /xg] u/L cfjZostf cg';f/ cg'ejL, ljz]if1 Pj+ lj1sf] ;]jf lnO{ sfo{ ug]{ Joj:yf ldnfpg ;lsg]5 . k|ltj]bgdf To;/L lgo'lQm ul/g] sd{rf/Lsf] ;d]t x:tfIf/ u/fpg' kg]{5 . ;fy} :yfgLo txdf ut ljutsf

!= :ynut n]vfk/LIf0f sfo{tflnsf

lhNNff jf If]q6f]nL v6fpg]

cjlwn]vfk/LIf0f ul/g] lhNNffx?

sfof{no OsfO{ ;+Vof -:yfgLo tx ;d]t_

kl/rfng ul/g] sd{rf/L ;+Vof -cg'dflgt_

klxnf] r/0f #) lhNNff

@)&% >fj0f !% ut]af6 efb| d;fGt ;Dd

bfr'{nf, a}t8L, 88]Nw'/f, aemfª, afh'/f, 8f]6L, c5fd, d'u', h'Dnf, x'Dnf, 8f]Nkf, sflnsf]6, b}n]v, hfh/sf]6, ?s'd k"j{, ?s'd klZrd, /f]Nkf, Ko'7fg, ;Nofg, u'NdL, c3f{vfrL, kfNkf, d':tfª, DofUbL, dgfª, /;'jf, g'jfsf]6, ;f]n'v'Da', cf]vn9'+uf / tfKn]h'ª

1405 202

sf7df8f}++ pkTosf @)&% >fj0f !% ut] b]lv df3 d;fGt;Dd

sf7df8f}+ pkTosf -sf7df8f+}, nlntk'/ / eQmk'/_ 817 300

bf];|f] r/0f @% lhNnf

@)&% dfu{ klxnf] xKtfaf6 kf}if bf];|f] xKtf;Dd

s~rgk'/, s}nfnL, aFfs], alb{of, ;'v]{t, bfª, ?kGb]xL, gjnk'/, k/f;L, slknj:t', kj{t, afUn'ª, sf:sL, :ofËhf, nDh'ª, tgx+'F, uf]/vf, k;f{, af/f, /f}tx6, lrtjg, dsjfgk'/, vf]6fª, ef]hk'/ / ;+v'jf;ef

1909 278

t];|f] r/0f !( lhNnf

@)&% Kff}if bf];|f] xKtfaf6 bf];|f] xKtf;Dd d;fGt;Dd

wflbª, sfe|]knf~rf]s, l;Gw'kfNrf]s, bf]nvf, /fd]5fk, l;Gw'nL, ;nf{xL, dxf]Q/L, wg'iff, pbok'/, l;/fxf, ;Kt/L, ;'g;/L, df]/ª, wgs'6f, t]x|y'd, emfkf, O{nfd / kfFry/

1328 200

hDdf 5459 980

o;}aLr cfly{s jif{ @)&$÷&% sf] n]vfk/LIf0fsf nflu dxfn]vfk/LIf0fsf] aflif{s n]vfk/LIf0f of]hgf, @)&% :jLs[t eO{ sfof{Gjogdf cfPsf] 5 . pQm of]hgfn] ljQLo n]vfk/LIf0fsf cnfjf sfo{d"ns n]vfk/LIf0f / ;fj{hlgs lgsfoaf6 x'g] ;]jf k|jfxsf] l:yltdf Wofg lbFb} n]vfk/LIf0fsf] u'0f:t/ lgoGq0f / cfZj:ttfnfO{ ;d]t pRr dxTj lbPsf] 5 . of]hgfn] ck]Iff u/] cg';f/ dxfn]vfk/LIfssf] %^ cf}+ aflif{s k|ltj]bgnfO{ u'0f:t/Lo / k|efjsf/L agfpg o;sf] sfof{Gjog kIfdf ljif]z Wofg lbg'kb{5 .

-gf]6 M o; c+sdf @)&% j}zfv / h]i7 dlxgfsf sfof{no ultljwLx? ;d]t ;dfj]z ul/Psf] 5 ._

;DkfbsLo =========================

a]?h" cBfjlws /x] g/x]sf] k/LIf0f u/L ;f]nfO{ k|ltj]bgdf cf}+Nofpg' kg]{5 .



@= sfo{d"ns n]vfk/LIf0fsf nflu 5gf}6 ePsf ljifox?s= sfo{d"ns n]vfk/LIf0f lgb]{zgfnoaf6 n]vf/LIf0f ul/g] ljifox¿

l;=g+= ljifo lgsfo s}lkmot

! k|fs[lts ;|f]tsf] pkof]u -j}1flgs jg Joj:yfkg_

jg ljefu, lhNnf jg sfof{nox? -gjnk/f;L, lrtjg, alb{of, ;'v]{t, s}nfnL_, ;f/gfy / /t'jfdfO{ jg kl/of]hgf nufotsf sfof{nox?

sfo{d"ns n]vfk/LIf0fdfq

@ ;f+:s[lts ;Dkbf ;+/If0f / ;Dj4{g

;+:s[lt ko{6g tyf gful/s p8\8og dGqfno, k'/ftTj ljefu, gf/fo0flx6L ;+u|xfno, uf]/vf b/af/ tyf xg'dfg9f]sf ;+/If0f sfof{nox?, a[xQ/ hgsk'/ If]q ljsf; ;ldlt nufotsf sfof{nox?


# ;fj{hlgs / ;/sf/L hldgsf] pkof]u

e"ld;'wf/ tyf Joj:yfkg ljefu, pkTosfleqsf dfnkf]t sfof{no–sn+sL, l8NnLahf/, rfjlxn, nlntk'/, 6f]vf, dfnkf]t sfof{nox? ?kGb]xL, kf]v/f, la/u+h, df]/ª ;'v]{t / wgu9L nufotsf sfof{nox?


$ ;/sf/L ;jf/L ;fwg Joj:yfkg

u[x, cy{, ef}lts of]hgf tyf lgdf{0f dGqfno nufot s]Gb|Lo lgsfox?, oftfoft Joj:yf ljefu nufotsf sfof{nox?


% u}/;/sf/L ;+:yfx?sf] cg'udg

cy{ dGqfno, ;dfh sNof0f kl/ifb\, lhNnf k|zf;g sfof{no sf7df8f}F, nlntk'/, wflbª, g'jfsf]6, l;Gw'kfNrf]s, 88]Nw'/f, h'Dnf / d'u' nufotsf sfof{nox?


^ cf}ifwL Joj:yfkg If]qLo d]l8sn :6f]/x? wgu9L, g]kfnu~h, a'6jn, x]6f}8f, df]/ª If]qLo d]l8sn :6f]/ /x]sf :jf:Yo sfof{nox? s}nfnL, afFs], ?kGb]xL, dsjfgk'/, df]/ª

ljQLo n]vfk/LIf0f ;d]t

& e"sDkkl5 ;/sf/L ejgx?sf] lgdf{0f l:ylt

/fli6«o k'glg{df{0f k|flws/0f, s]Gb|Lo sfof{no ljQLo n]vfk/LIf0f ;d]t

s]Gb|Lo cfof]hgf ;dGjo OsfO{x? -zx/L ljsf;, :jf:Yo, lzIff, ;+3Lo dfldnf_


* ul/jL lgjf/0f sfo{qmdsf] k|efjsfl/tf

ul/jL lgjf/0f sf]if -lbuf] ljsf; nIo ;d]tnfO{ Wofg lbOg]_ ljQLo n]vfk/LIf0f ;d]t

( s[lif cg';Gwfgsf] k|efjsfl/tf

/fli6«o s[lif cg';Gwfg kl/ifb ljQLo n]vfk/LIf0f ;d]t

gfs{ cGtu{tsf sfof{nox?, g]kfn s[lif cg';Gwfg tyf ljsf; sf]if


!) pkef]Qmf ;ldltdfkm{t ;Dkflbt sfo{sf] k|efjsfl/tf

hn pTkGg k|sf]k lgoGq0f ljefu, hn pTkGg lgoGq0f l8lehg sfof{no, ;Kt/L, /f}tx6, lrtjg vfg]kfgL l8lehg sfof{nox? ;Kt/L, /f}tx6, lrtjg l;FrfO l8lehg sfof{nox? ;Kt/L, /f}tx6, lrtjg


!! ;8s k"jf{wf/ lgdf{0fsf] k|efjsfl/tf

uN5L lqz'nL d}n'Ë :ofk|m'j];L /;'jfu9L ;8ss0ff{nL sl/8f]/ M v'nfn' n}k' l;ldsf]6 ;8s


!@ u'7L hUufsf] Joj:yfkg u'7L ;+:yfg sfo{d"ns n]vfk/LIf0fdfq

v= ;DalGwt lgb]{zgfnox?af6 sfo{d"ns n]vfk/LIf0f ul/g] ljifox¿

l;=g+= ljifo lgb]{zgfno

! k|fljlws k/LIf0fsf] k|efjsfl/tf -/fli6«o ;ts{tf s]Gb|_ ;+j}wflgs lgsfo, sfg'g

@ ;'/Iff lgsfosf] kf]zfs vl/b tyf k|of]u /Iff

# lhNnf k|zf;gsf] ;]jfk|jfx l:ylt -sf7df8f}F, wgu9L, ;'v]{t, ?kGb]xL, x]6f}+8f, wg'iff, sf:sL / df]/ª_

u[x

$ ;fdflhs ;]jf cg'bfg ljt/0fsf] k|efjsfl/tf -dlxnf, afnaflnsf tyf h]7 gful/s dGqfno tyf lhNnf l:yt sfof{no_

dlxnf, afnaflnsf tyf h]7 gful/s



l;=g+= ljifo lgb]{zgfno

% :yfgLo txsf] sfo{;Dkfbg l:ylt / ;]jf k|jfx ;+3Lo dfldnf tyf ;fdfGo k|zf;g

^ /fli6«o lgdf{0f Ifdtf cWoog ef}lts of]hgf lgdf{0f tyf oftfoft Joj:yf

& sf7df8f}+ If]qdf l;+lrt hUufsf] pkof]u l:ylt l;FrfO

* ko{6g k|j4{g sfo{sf] k|efjsfl/tf -ko{6g af]8{_ ;+:s[lt, ko{6g tyf gful/s p8\8og

( vfg]kfgL u'0f:t/ / lgodg vfg]kfgL

!) jfUdtL ;Eotf sf]l/8f]/ lgdf{0f / ;/;kmfO{ cj:yf zx/L ljsf;

!! s[lif cg'bfgsf] k|efjsfl/tf s[lif, tyf ;xsf/L

!@ v]tLof]Uo hldgsf] v08Ls/0f / lsQfsf6 e"ldJoj:yf

!# /fli6«o lgs'~h ;+/lIft If]qsf] Joj:yfkg jg tyf jftfj/0f

!$ cfly{s s"6gLlt sfof{Gjog cj:yf k//fi6«

!% k|fljlws lzIffdf ePsf] nufgL / k|ltkmnsf] ljZn]if0f lzIff

!^ sf7df8f}F pkTosfleq l;Ugn k|;f/0f ljt/0f ;"rgf tyf ;~rf/

!& s/ k|zf;gsf] sfo{bIftf d"NofÍg cfGtl/s /fh:j

!* j}b]lzs ;xfotf kl/rfng cy{ tyf e+;f/

!( lghL tyf ;fd'bflos c:ktfnsf] lgodg :jf:Yo tyf hg;+Vof

@) j}b]lzs /f]huf/Lsf] ;]jf k|jfx pBf]u jfl0fHo cfk"lt{ tyf >d

@! ;/sf/L :jfldTjsf ;+ul7t ;+:yfsf] hUuf hldgsf] ;F/If0f / pkof]u ;+ul7t ;+:yf

l;=g+ d'Vo p2]Zo, ljifo lgsfo

1 e-Government Procurement (e-GP) Application ;fj{hlgs vl/b cg'udg sfof{no

2 ASYCUDA World eG;f/ ljefu / cGtu{tsf sfof{nox¿

3 IT Security Audit in Financial Comptroller General Office dxfn]vf lgoGqs sfof{no

l;=g+= lgsfosf] gfd n]vfk/LIf0f ug]{ lgb]{zgfno

1 g]kfn jfo';]jf lgud ;+ul7t ;+:yf

2 g]kfn gful/s p8\8og k|flws/0f -s]Gb|÷lhNnf:t/_ ;+ul7t ;+:yf / lhNnf 8f]/

3 g]kfn kf/jxg tyf uf]bfd Joj:yf s+= ln= ;+ul7t ;+:yf

4 g]kfn ljB't k|flws/0f -vl/b k|lqmof dfq_ ;+ul7t ;+:yf÷;xfos lgo'lQm

5 g]kfn lwtf]kq af]8{ cy{, eG;f/

6 g]kfn 6]lnlehg -vl/b dfq_ ;+ul7t ;+:yf÷;xfos lgo'lQm

7 g]kfn ko{6g af]8{ ko{6g

8 g]kfn b"/;~rf/ k|flws/0f ;~rf/

b|i6\JoM dfly pNn]v ePadf]lhdsf ;+ul7t ;+:yf, af]8{ k|flws/0fsf] n]vfk/LIf0f sfof{nosf] hgzlStaf6 x'g]5 . cGo ;+ul7t ;+:yfsf] n]vfk/LIf0f ug{ k]zfut k|df0fkq n]vfk/LIfs lgo'Qm u/L n]vfk/LIf0f ul/g]5 .

$= ;+ul7t ;+:yfsf] n]vfk/LIf0f

#= ;"rgf k|ljlw n]vfk/LIf0fsf nflu 5gf}6 ePsf ljifox?



Internal Control

lgb]{zs /d]z 9sfn

cfly{s sf/f]af/nfO{ ;"Id ljZn]if0f u/L hf]lvdsf] lg/fs/0f / ;'wf/sf] pkfo k:sg n]vfk/LIf0fdf ljleGg Audit model x? k|of]udf NofOG5 . oL Model x? Error / Fraud kQf nufpg lgs} pkof]uL 7flgG5 . model sf] ;xfotfaf6 Effectiveness of Governance, Effectiveness of Risk management / Effectiveness of Internal control sf] dfqf dfkg ul/G5 . Value Addition ug{ / organization operation sf] improvement df n]vfk/LIfs ;b}j Focus /xL Methodology, practices / Procedure df Reasonable Assurance lbg] ub{5 .

• SPA Model— Strategic Planning Assessment Model -sf/f]af/df sugar, pressure / Anti immunity sf] dfqf hfFr ul/G5 . _

• TCRDC Model—Time, cost, Rate of Return, Delivery / Consequence nfO{ x]l/G5 . of] df]8]n sf/f]af/sf] sfo{bIftf, ldtJolotf / k|efjsfl/tf;Fu klg ;DalGwt 5 . Value Add nfO{ d'Vo ?kdf Wofg lbG5 .

• Risk Model— Inherent Risk × Control Risk × Detection Risk o; df]8ndf d"ntM lgoGq0fsf] Failure / Obsence sf] dfqfnfO{ x]l/G5 .

• CARP Model— Compliance, Assurance, Risk Identification / Performance nfO{ sf/f]af/;Fu ;dfof]hg ul/G5 .

• IC Model—Internal Control Model– o;df Control sf] Checklist sf] cfwf/df sf/f]af/sf] Tolerance Error / Expected Error lar laZn]if0f ul/G5 .

• SP Model— Statistical Prediction Model – o;df Output dfkg ug{, Mathematical Formula sf] ;xfotf lnOG5 . - Measures of deviation, Time series, Regression, Correlation, Transportation, Sampling, Ratio analysis, Variance, Hypothesis and critical path etc_

• ER Model— Executive Role Model – o;df Executive sf] Role af6 k/]sf] k|efj dfkg ul/G5 .

• IOE Model—Inspection, Observation / Enquiry nfO{ k|of]udf NofOG5 .

• Contribution Margin Model—Sales df Variable Cost 36fO{ l;dfGt nfut dfkg ul/G5 .

• Analytical Model— o;df Real Expenses / Expected Expenses aLr Threshold sf] cfwf/df sf/f]af/df Error 5 sL 5}g kQf nufpg b'O{ r/x? aLr laZn]if0f u/L lgisif{df k'Ug] ul/G5 .

• OPERA Model— o;df sf/f]af/af6 l;lh{t ;DklQ tyf vr{af6 k|fKt pknlAwsf] Occurance, Presentation, Existence, Right and Obligation / Accuracy sf] cj:yf dfkg u/L sf/f]af/df x'g ;Sg] Error sf] b[9f]lQm lng] ul/G5 .

• FORMULA Model— o;df Fixed position, opportunity cost sf] cj:yf, output sf] Reliability, Multiutility, Long life / Astringent sf] cj:yfnfO{ x]/L lgisif{df k'Ug] ul/G5 .

• SARBANES OXLEY Model — o; df]8]ndf Flow chart df Risk control Matrix agfO{ Preventation / Detection sf pkfo lng] k|of; ul/G5 .

Orderly / Efficient, Features Control sf] . Prevention / Detection, Fraud Error sf] ..Completeness / Accuracy, d'xf/ ;hfp5 .Ownership sfod /fvL, bLuf]kgf Nofp5 ..

Procedures agfO{ /fV5, System rfn' /fV5 . pGglt / k|ultsf], Design agfO{ xfS5 .. Quality df Wofg lbG5, gLlt a'emfO{ lx8\5 . Fraud ug]{ k|j[ltnfO{, d'Ssf r6fO{ lbG5 ..

c;n zf;g c;n af6f], Scope klxNofp5 .Policy df Changing u5{, cEof; l;sfp5 .. ;dodf System hf]8L, Result b]vfOlbG5 .sfof{Gjogsf] ;f/ vLrL, kbf{ x6fOlbG5 ..

Challenge u5{ ;d:ofsf], lgbfg u5{ l56f] . kfgLleq cf]efgf] eO{, ;f/ lnG5 ld7f] ..dfu{ lrq sf]5{ ;w}, Age lb3f{o'sf] .Upgrade ub}{ hfG5, gLlt lgoGq0fsf] ..

rNg'k5{ System leq, aG5 ;femf ;To .kmNg' k5{ System leq, ;w} ;To tYo ..zf;gleq System x'G5, rfns leq ljj]s .bL3f{o'sf] System sf]bf{, TofUg' k5{ pb]s ..

# lgb]{zs /d]z 9sfn Audit Model



l;=g+ kb sd{rf/Lsf] gfd z'? lgo"lQm s}lkmot

1 n]vfk/LIf0f clwsf/L >L ;/:jtL yfkf 2075/01/13 j}slNks l;kml/;

2 ;xfos sDKo'6/ ck/]6/ >L /lj nfdf 2075/01/26

3 ;xfos sDKo'6/ ck/]6/ >L uf}/L lwtfn 2075/01/26

4 ;xfos sDKo'6/ ck/]6/ >L clgn s'df/ blxt 2075/01/26

5 k':tsfno ;xfos >L b]jsL s'df/L uf}td 2075/01/26

@)&% j}zfv, h]7 / cfiff9 dlxgfdf lgo'Qm ePsf sd{rf/Lx?

l;=g+ ;fljssf] kb xfnsf] kb sd{rf/Lsf] gfd a9'jf ldlt s}lkmot

1 n]vfk/LIf0f clwsf/L lgb]{zs >L gL/k|;fb ;'j]bL 2075/03/31 cfGtl/sk|lt:kwf{2 n]vfk/LIf0f clwsf/L lgb]{zs >L zflns/fd l3ld/] 2075/03/31

3 n]vfk/LIf0f cwLIfs n]vfk/LIf0f clwsf/L >L l8NnL axfb'/ cf]nL 2075/03/25

4 n]vfk/LIf0f cwLIfs n]vfk/LIf0f clwsf/L >L g/axfb'/ vqL 2075/03/25

5 n]vfk/LIf0f cwLIfs n]vfk/LIf0f clwsf/L >L /fds[i0f kf]v|]n 2075/03/25

4 n]vfk/LIf0f cwLIfs n]vfk/LIf0f clwsf/L >L hutaxfb'/ af]u6L 2075/03/25

5 n]vfk/LIf0f cwLIfs n]vfk/LIf0f clwsf/L >L sljtf rf}w/L 2075/03/25

l;=g+ kb sd{rf/Lsf] gfd /dgf eO{ cfPsf] ldlt s}lkmot

1 6fOlki6 k|yd >L 8Da/ axfb'/ >]i7 2075/02/04

2 6fOlki6 k|yd >L ;"o{ls/0f pns 2075/03/18

3 sfof{no ;xof]uL >L /Gh' bxfn 2075/02/04

4 sfof{no ;xof]uL >L t'n;Ldfg dxh{g 2075/02/04

5 sfof{no ;xof]uL >L xl/ jfUn] 2075/02/10

@)&$ j}zfv, h]7 / cfiff9 dlxgfdf a9'jf ePsf sd{rf/Lx?

@)&% j}zfv, h]7 / cfiff9 dlxgfdf ;?jf eO{ cPsf sd{rf/Lx?

dxfn]vfk/LIfs / n]vfk/LIfsx?sf] k]zfut dof{bfdf cfFr cfpg glbO{ ljQLo k|zf;gdf /x]sf ljs[lt / ;d:ofx? ;'wf/sf nflu sfof{Gjogof]Uo ;'emfjx? cem kl/:s[t 9+un] k|:t't x'g] ck]Iff /fv]sf] 5' .

• dxfn]vfk/LIfssf] :jfoQtf clej[l4 u/L n]vfk/LIf0fsf gjLgtd\ cjwf/0fsf] cjnDag ;lxt ;'b[9 ;"rgf k|ljlwsf] pkof]uåf/f d'n'sL k|zf;gnfO{ :jR5 Pj+ k|efjsf/L agfO{ ;'zf;g tyf ljQLo hjfkmb]lxtfsf] kfngf u/fpg ;lsg] ck]Iff ug{ ;lsG5 .

• cfˆgf] sfo{sfndf ljlzi6 of]ubfg k'¥ofpg' ePsf k"j{ dxfn]vfk/LIfs >L u]x]Gb|gfy clwsf/L dxfn]vfk/LIfssf] sfof{nosf] xL/s–hoGtLsf] cj;/df ;Ddflgt x'g' ePsf]df awfO{ lbg

rfxG5' . o:t} dxfn]vfk/LIfssf] sfof{nodf nugzLn / cg'zfl;t eO{ pTs[i6 sfo{;Dkfbg ug'{ eO{ k'/:s[t x'g' ePsf /fi6«;]js sd{rf/Lx?nfO{ wGojfb lbg rfxG5' . dxfn]vfk/LIfssf] :jtGqtf, lgi7f, ljZj;gLotf, Jofj;flostf / ;fj{hlgs lxtdf ;]jf ug]{ d"No dfGotfnfO{ o; If]qdf sfo{/t /fi6«;]js sd{rf/Laf6 cem a9L 6]jf ldNg] ljZjf; lnPsf] 5' .

cGTodf, /fHodf ;|f]t ;fwgsf] k|flKt Pj+ pkof]u k|lqmofnfO{ lgu/fgL / dfu{bz{g ug{, e|i6frf/d'Qm ;Eo ;dfh lgdf{0f ug{ tyf d'n'sdf ljQLo cg'zf;g sfod u/L dxfn]vfk/LIfssf] ;+j}wflgs / sfg"gL bfloTj k"/f ug{ ;kmntf ldnf];\ eGg] z'esfdgf JoQm ub}{ o; ;df/f]xdf cfdGq0f ug{' ePsf]df tkfO{x? ;a}nfO{ xflb{s wGojfb lbg rfxG5' .

xL/s–hoGtL ;df/f]xsf] cj;/df ;DdfggLo /fi6«kltHo"n] ===========================



l;=g+ kb sd{rf/Lsf] gfd sfo{qmdsf] gfd b]z cjlw

1 gfoj–dxfn]vfk/LIfs >L kbd/fh kf}8]n IDI capacity Development Programme on SAI's Engaging with Stakeholder

lkmlnlkG; Apr.23 – 27, 20182 lgb]{zs >L /d]zafa' s]=;L=

3 lgb]{zs >L k|df]b s'df/ s]=;L=

Seminar on Anti-Corruption Measure and Practices for Nepal

rLgApr.16 – May.6,

2018

4 n]vf/LIf0f clwsf/L >L lx/fdl0f lg/f}nf

5 n]vf/LIf0f clwsf/L >L k|df]b s'df/ d08n

6 n]vf/LIf0f clwsf/L >L bLk]Gb| 9sfn

7 n]vf/LIf0f clwsf/L >L Zofdk|;fb uf}td

8 n]vf/LIf0f cwLIfs >L w|'j zdf{

9 lgb]{zs >L /fdk|;fb pkfWofoAuditing SDGs Programme Audit Report Report Meeting rLg

21 May to 25 May , 201810 n]vf/LIf0f clwsf/L >L lk+sL s'df/L bf;

11 n]vf/LIf0f clwsf/L >L b'uf{k|;fb kGyL

12 n]vf/LIf0f clwsf/L >L e"ld/fh cfrfo{

Seminar on Government Financial Records and Audit System for Nepal

rLg21 June to 4 July

, 2018

13 n]vf/LIf0f clwsf/L >L /fds'df/ zdf{

14 n]vf/LIf0f clwsf/L >L sdn/fh cof{n

15 n]vf/LIf0f clwsf/L >L g[k/fh hf]zL

16 n]vf/LIf0f clwsf/L >L gd"gf kf08]

17 n]vf/LIf0f clwsf/L >L 8'nxl/ bfxfn

18 n]vf/LIf0f clwsf/L >L >L/fd lwdfn

19 n]vf/LIf0f clwsf/L >L d's'Gb l3ld/]

20 n]vf/LIf0f clwsf/L >L odgfy vgfnSub Regional Audit Planning Meeting of IT Audit ef/t

25 June to 29 June, 2018

21 n]vf/LIf0f clwsf/L >L j}ejlåk >]i7

22 n]vf/LIf0f clwsf/L >L n]vaxfb'/ yfkf

23 gfoj–dxfn]vfk/LIfs >L afdb]j clwsf/LASOSAI Seminar on IT Audit sfhs:tfg

9 July to 13 July, 2018

@)&% j}zfv, h]7 / cfiff9 dlxgfdf ePsf j}b]lzs tflnd tyf sfo{qmddf ;xeflutf

l;=g+ kb sd{rf/Lsf] gfd z'? lgo"lQm cjsfz ldlt s}lkmot

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3 n]vfk/LIf0f clwsf/L >L t'N;Ls'df/ >]i7 2038/10/23 2075/01/12 clgjfo{

4 xn'sf ;jf/L rfns >L Zofd /l~htsf/ 2052/12/28 2075/01/09 /flhgfdf

@)&% j}zfv, h]7 / cfiff9 dlxgfdf cjsfz k|fKt sd{rf/Lx?


24 hglxtsf nflu hjfkmb]lxtf, kf/blz{tf / lgi7f k|a4{gdf ljZj;gLo n]vfk/LIf0f ;+:yf PB

dxfn]vfk/LIfssf] sfof{noaa/dxn, sf7df8f}+

;fj{hlgs cg'/f]w

g]kfnsf] ;+ljwfg, n]vfk/LIf0f P]g, @)$* / cGo k|rlnt sfg"gn] tf]s]adf]lhdsf lgsfox?sf] n]vfk/LIf0f ug{ @)&% >fj0f !% b]lv sf7df8f}+ pkTosfsf # lhNnf tyf sf7df8f}+ pkTosf aflx/ bfr'{nf, a}t8L, 88]Nw'/f, 8f]6L, c5fd, d'u', h'Dnf, x'Dnf, 8f]Nkf, sflnsf]6, aemfª, afh'/f, b}n]v, hfh/sf]6, ?s'd k"j{, ?s'd klZrd, /f]Nkf, Ko'7fg, ;Nofg, u'NdL, c3f{vFfrL, kfNkf, d':tfª, DofUbL, dgfª, /;'jf, g'jfsf]6, ;f]n'v'Da', cf]vn9'+uf / tfKn]h'ª ;d]t u/L hDdf ## lhNnfdf o; sfof{noaf6 n]vfk/LIf0f 6f]nL vl6O{ uO/x]sf] 5 . o; ;Gbe{df ;fj{hlgs ;|f]t ;fwgsf] k|flKt / pkof]u, ljsf; lgdf{0f, /fh:j tyf vr{ / ;]jf k|jfxsf ;DaGwdf s'g} lsl;dsf] clgoldttf, b'?kof]u jf lxgfldgfsf ljifo n]vfk/LIf0fsf] l;nl;nfdf xg{]÷ k/LIf0f ug{ ;lsg] x'Fbf plNnlvt ljifodf s'g} hfgsf/L ePdf o; sfof{noaf6 vl6g] n]vfk/LIf0f 6f]nL jf o; sfof{nonfO{ hfgsf/L u/fOlbg' x'g cg'/f]w ul/G5 .

plNnlvt ## lhNnfdf vl6g] sd{rf/Lsf] gfd, ;Dks{ g+= / Od]n 7]ufgf sfof{nosf] j]e;fO6df ;d]t /flvg] 5 . ;fy} o; sfof{noaf6 ;Dkfbg ul/g] sfdsf] ;DaGwdf ul/g'kg{] ;'wf/sf ljifodf s'g} ;'emfj, ;Nnfx Pj+ u'gf;f ePdf b]xfosf] 7]ufgfdf hfgsf/L u/fO{ p2]Zod"ns, ljZj;gLo / u'0f:t/Lo n]vfk/LIf0f ug{] sfo{df ;xof]u k'¥ofpg ;DalGwt ;a}df cg'/f]w ul/G5 .

kqfrf/ jf ;Dks{ ug{] 7]ufgf

dxfn]vfk/LIfssf] sfof{no, aa/dxn sf7df8f}F .kf]i7 aS; g+= !$$@*kmf]g g+= M )!–$@%*!&$, $@^^)#$, $@%%&)&ˆofS; g+= )!–$@^@&(*, $@^*#)(Od]n M [email protected], [email protected]]e;fO6 M www.oagnep.gov.np

hGdMlj=;+=!((%df3 !)

o; sfof{nosf lgb]{zs >L 5qklt lg/f}nfsL ddtfdoL dftf :j= b'uf{b]jL lg/f}nfsf] c;fdlos :juf{/f]x0f ePsf]df

lbj+ut cfTdfsf] rL/ zflGtsf] sfdgf ub{} ;Dk"0f{ zf]s;GtKt kl/jf/ k|lt xflb{s Pj+ efjk"0f{ ;dj]bgf k|s6 ub{5f}F / o;

b'Mvb\ 38Ldf ;a}df w}o{wf/0f ug{] ;Sg] zlQm k|bfg u?g\ egL O{Zj/;Fu k|fy{gf ub{5f} .

dxfn]vfk/LIfs 6+sdl0f zdf{ -b+ufn_tyf

dxfn]vfk/LIfssf] sfof{no kl/jf/

:j= b'uf{b]jL lg/f}nf

:juf{/f]x0fMlj=;+=@)&%h]7 @$

efjk"0f{ >4f~hnL Pj+

xflb{s ;dj]bgf

hGdMlj=;+= @)!)a];fv @@

o; sfof{nosf n]vfk/LIf0f clwsf/L >L g/axfb'/ vqLsf k"hgLo lktf :j= e]ifaxfb'/ vqLsf] c;fdlos :juf{/f]x0f ePsf]df lbj+ut cfTdfsf] rL/ zflGtsf] sfdgf ub{} ;Dk"0f{ zf]s;GtKt kl/jf/ k|lt xflb{s Pj+ efjk"0f{ ;dj]bgf k|s6 ub{5f}F / o; b'Mvb\ 38Ldf ;a}df w}o{wf/0f ug{] ;Sg] zlQm

k|bfg u?g\ egL O{Zj/;Fu k|fy{gf ub{5f} .

dxfn]vfk/LIfs 6+sdl0f zdf{ -b+ufn_tyf

dxfn]vfk/LIfssf] sfof{no kl/jf/

:j= e]ifaxfb'/ vqL

:juf{/f]x0fMlj=;+=@)&%a};fv @^

efjk"0f{ >4f~hnL Pj+

xflb{s ;dj]bgf

Documents

dxfn]vfk/LIfssf] sfof{nosf] xL/s–hoGtL ;df/f]x ;DkGg...jif{ !, c+s , @)&% cfiff9 (ear , Issue 8, June/July. 208)