ãä¶ãÀãèàã¥ã ãäÌã¼ããØã

„ªáªñ;ã

ãä¶ãÀãèàã¥ã ãäÌã¼ããØã ‡ãŠñ ½ã쌾㠄ªáªñ;ã ãä¶ã½¶ãã¶ãìÔããÀ Öõâ :

1. ãää¶ãÀãèàã¥ã ãäÌã¼ããØã ‡ãŠã ½ã쌾㠄ªáªñ;㠹ãƺãâ£ã ¦ãâ¨ã ‡ãŠãñ àãñ¨ããè¾ã ‡ãŠã¾ããÃÊã¾ããñâ, ¹ãÆãäÍãàã¥ã ÔãâÔ©ãã¶ããñâ ‚ããõÀ ¹ãÆ£ãã¶ã ‡ãŠã¾ããÃÊã¾ã ‡ãŠñ ãäÌã¼ããØããñâ ‡ãŠñ ‡ãŠã¾ãà ãä¶ãÓ¹ã㪶㠇ãŠãè ÍããèÜãÆ Ìã ¹ãƦ¾ãàã •ãã¶ã‡ãŠãÀãè „¹ãÊ㺣㠇ãŠÀã¶ãã Öõ. ãää¶ãÀãèàã¥ã ãäÌã¼ããØã „¶Öñâ ¾ãÖ •ãã¶ã‡ãŠãÀãè ºãõâ‡ãŠ ‡ãŠñ Ôã¼ããè Ü㛇ãŠãñâ ‡ãŠñ Ôã¼ããè ¹ãÖÊãì‚ããñâ ¾ã©ãã; ̾ãÌãÔãã¾ã, ‚ãã¾ããñ•ã¶ãã, ãäÌã‡ãŠãÔã Ìã ãäÌããä¶ã¾ãã½ã‡ãŠ ‡ãŠã¾ããñÃâ, ½ãã¶ãÌã ÔãâÔãã£ã¶ã ¹ãƺãâ£ã¶ã, ½ãã¶ãÌã ÔãâÔãã£ã¶ã ãäÌã‡ãŠãÔã ¹ãƺãâ£ã¶ã ‚ããõÀ ‚ããâ¦ããäÀ‡ãŠ ‡ãŠã¾ãà ̾ãÌãÔ©ãã ¦ã©ãã „Ôã‡ãŠñ ÀŒã-ÀŒããÌã (Öã„Ôã ‡ãŠãèãä¹ãâØã) ‚ãããäª ‡ãŠã Ôãîà½ã ãä¶ãÀãèàã¥ã ‡ãŠÀ „¹ãÊ㺣㠇ãŠÀã¦ãã Öõ.

1. ºãõâ‡ãŠ ‡ãŠãè ½ããõ•ãîªã ‡ãŠã¾ãà ¹ãÆ¥ãããäÊã¾ããñâ Ìã ¹ãÆãäÌãÆŠ¾ãã‚ããñâ ‡ãŠãè „¹ã¾ããñãäØã¦ãã ‡ãŠãè •ããúâÞã- ¹ã¡¦ããÊã ‡ãŠÀ¶ãã ‚ããõÀ Ôã¼ããè Ü㛇ãŠãñâ ¯ãÀã „¶ã‡ãŠã ¹ããÊã¶ã Ôãìãä¶ããäÍÞã¦ã ‡ãŠÀÌãã¶ãã. ƒÔã‡ãŠñ Ôãã©ã Öãè, ¶ããèãä¦ãØã¦ã ¹ããäÀÌã¦ãöã Êãã¶ãñ ‡ãŠñ ãäÊㆠ‚ããÌã;ã‡ãŠ ¹ãŠãè¡ ºãõ‡ãŠ ¹ãƪã¶ã ‡ãŠÀ¶ãã ¦ãããä‡ãŠ ƒ¶ã ¹ãÆ¥ãããäÊã¾ããò ‚ããõÀ ¹ããä‰ãŠ¾ãã‚ããò ‡ãŠãñ ‚ããõÀ ‚ããä£ã‡ãŠ ‡ãŠãÀØãÀ ºã¶ãã¾ãã •ãã Ôã‡ãŠñ.

1. ºãõâ‡ãŠ ‡ãŠñ ‡ãŠã¹ããñÃÀñ› ãä½ãÍã¶ã ‚ããõÀ Êãà¾ããñâ ‡ãŠãñ ºãñÖ¦ãÀ ÀŠ¹ã ½ãñâ ¹ãÆ㹦㠇ãŠÀ¶ãñ, àãñ¨ã ãäÌãÍãñÓã ½ãñâ ºãõâ‡ãŠ ‡ãŠãè œãäÌã ‡ãŠãñ ºãñÖ¦ãÀ ºã¶ãã¶ãñ, àãñ¨ããè¾ã ‡ãŠã¾ããÃÊã¾ã ‡ãŠñ ãä¶ã¥ãþã Êãñ¶ãñ ‡ãŠãè ‡ãŠãÀØãÀ ¹ãÆãäÌãÆŠ¾ãã ‡ãŠãñ ãäÌã‡ãŠãäÔã¦ã ‡ãŠÀ¶ãñ, ‡ãŠãÀãñºããÀ ‡ãŠñ ¶ã† ‚ãÌãÔãÀãò/½ããØããô ‡ãŠã Êãã¼ã Êãñ¶ãã ‚ããõÀ ¶ãƒÃ ¹ãÖÊããñâ ‡ãŠã ¹ã¦ãã ÊãØãã¶ãñ ‚ãããäª ‡ãŠñ Ôãâºãâ£ã ½ãñâ ¹ãƺãâ£ã ¦ãâ¨ã ‡ãŠãñ ‚ã¹ã¶ããè Àã¾ã ªñ¶ãã.

1. àãñ¨ããè¾ã ‡ãŠã¾ããÃÊã¾ããñâ / ¹ãÆãäÍãàã¥ã ÔãâÔ©ãã¶ããñâ / ¹ãÆ£ãã¶ã ‡ãŠã¾ããÃÊã¾ã ‡ãŠñ ãäÌã¼ããØããñâ ½ãñâ Ô›ã¹ãŠ ‡ãŠãè ¦ãõ¶ãã¦ããè ‡ãŠã Ôã½ããèàã㦽ã‡ãŠ ãäÌãÍÊãñÓã¥ã ‡ãŠÀ¶ãã.

1. ¶ããºãã¡Ã ‡ãñŠ ãä¶ãªñÍã‡ãŠ ½ãâ¡Êã ´ãÀã Øãã䟦㠪ãñ „¹ãÔããä½ããä¦ã¾ããò ¾ã©ãã †Ôããèºããè ‚ããõÀ ‚ããÀ†½ãÔããèºããè ‡ãŠãñ „¶ã‡ãñŠ ‡ãŠã¾ããÃò ‡ãŠãñ ÔãìÞããÁ ‚ããõÀ ¹ãƼããÌããè Á¹ã Ôãñ ÞãÊãã¶ãñ ‡ãñŠ ãäÊㆠÔããäÞãÌããè¾ã ÔãÖã¾ã¦ãã ¹ãƪã¶ã ‡ãŠÀ¶ãã.
   
   

ãä¶ãÀãèàã¥ã ãäÌã¼ããØã ‡ãŠãè ÔãâÀÞã¶ãã
ãäÌã¼ããØã ‡ãñŠ ¹ãƽãìŒã, ½ã쌾㠽ãÖã ¹ãƺãâ£ã‡ãŠ Öãñ¦ãñ Öö ‚ããõÀ ½ãÖã ¹ãƺãâ£ã‡ãŠ, „¹ã ½ãÖã ¹ãƺãâ£ã‡ãŠ, ÔãÖã¾ã‡ãŠ ½ãÖã ¹ãƺãâ£ã‡ãŠ, ¹ãƺãâ£ã‡ãŠ, ÔãÖã¾ã‡ãŠ ¹ãƺãâ£ã‡ãŠ †Ìã⠂㶾ã ÔãÖã¾ã‡ãŠ Ô›ã¹ãŠ, ãäÌã¼ããØã ‡ãñŠ ‡ãŠã¾ãà ‡ãñŠ ãä¶ãÓ¹ã㪶㠽ãò „¶ã‡ãŠãè ÔãÖã¾ã¦ãã ‡ãŠÀ¦ãñ Öö.

‡ãŠã¾ãÃ
ãä¶ãÀãèàã¥ã ãäÌã¼ããØã ‡ãŠã ½ã쌾㠇ãŠã¾ãÃ, àãñ¨ããè¾ã ‡ãŠã¾ããÃÊã¾ããò/¹ãÆãäÍãàã¥ã ÔãâÔ©ãã¶ããò ‡ãñŠ „ÿñ;ããò / Êãà¾ããò ‚ããõÀ „¶ã‡ãŠãè ‚ã¹ãñãäàã¦ã ¼ãîãä½ã‡ãŠã ‡ãŠãè ¦ãìÊã¶ãã ½ãò „¶ã‡ãñŠ ‡ãŠã¾ãÃ-ãä¶ãÓ¹ã㪶㠇ãŠãè Ôã½ããèàã㦽ã‡ãŠ •ããâÞã ‚ããõÀ ½ãîʾããâ‡ãŠ¶ã ‡ãŠÀ¶ãã Öõ. ãäÌã¼ããØã ‡ãŠã ‡ãŠã¾ãÃ, ¹ããäÀÌãñÍããè¾ã ¹ããäÀÌã¦ãöããò ‚ããõÀ ÔãâÔ©ãã ½ãò ºãªÊã¦ããè ÖìƒÃ ‚ããÌã;ã‡ãŠ¦ãã‚ããò ‡ãñŠ ‚ã¶ãìÔããÀ ºãªÊã¦ãã ÀÖ¦ãã Öõ. ‚ããâ¦ããäÀ‡ãŠ ãä¶ãÀãèàã¥ã ‡ãñŠ ªãõÀã¶ã ãä•ã¶ã ãäÌããä¼ã¸ã ¹ãÖÊãì‚ããò ‡ãŠãè •ããúÞã ‡ãŠãè •ãã¦ããè Öõ, Ìãñ ãä¶ã½¶ãã¶ãìÔããÀ Öö :

†) ̾ãÌãÔãã¾ã (Business)
ãä¶ãÀãèàã¥ã ‡ãñŠ ªãõÀã¶ã, ãä¶ãÌãñÍã ¨ãÉ¥ã ãäÌã¼ããØã, „¦¹ã㪶㠨ãÉ¥ã ãäÌã¼ããØã, À㕾㠹ããäÀ¾ããñ•ã¶ãã ãäÌã¼ããØã ‚ãããäª •ãõÔãñ ̾ãÌãÔãã¾ã-ãäÌã¼ããØããò ‡ãñŠ ‡ãŠã¾ãÇãŠÊãã¹ããò ‡ãŠãè •ããúÞã ‡ãŠãè •ãã¦ããè Öõ. ƒ¶ã‡ãŠãè ̾ããÌãÔãããä¾ã‡ãŠ ¹ã¹ãŠãýãó¶Ôã ‡ãŠã ½ãîʾããâ‡ãŠ¶ã ‡ãŠÀ¶ãñ ‡ãñŠ ‚ãÊããÌãã, ƒ¶ã ãäÌã¼ããØããò ‡ãñŠ ‡ãŠã¾ãà Ôãñ Ôãâºãâãä£ã¦ã ãäÌããä¼ã¸ã ½ãìÿãò ‡ãŠãè ¼ããè Ôã½ããèàã㦽ã‡ãŠ ¹㠽ãò •ããúÞã ‡ãŠãè •ãã¦ããè Öõ ‚ããõÀ „Ôã‡ãñŠ Ôãâºãâ£ã ½ãò ãä¶ãÀãèàã¥ã ãäÀ¹ããñ›Ã ½ãò ‚ããä¼ã½ã¦ã ã䪾ãã •ãã¦ãã Öõ.

ºããè) ÔãâÔ©ããØã¦ã ãäÌã‡ãŠãÔã ‚ããõÀ ¹ã¾ãÃÌãñàã¥ã
‡ãŠãÀ¹ããñÀñ› Ô¦ãÀ ¹ãÀ ¦ãõ¾ããÀ ‡ãŠãè ØãƒÃ ‚ããõÀ ƒ‡ãŠãƒÃ Ô¦ãÀ ¹ãÀ ‡ãŠã¾ããÃãä¶Ìã¦ã ‡ãŠãè ØãƒÃ ãäÌã‡ãŠãÔã ‡ãŠãè ãäÌããä¼ã¸ã ‡ãŠã¾ãöããèãä¦ã¾ããò ‡ãŠãè ¹ãƼããÌããñ¦¹ã㪇㊦ãã ‡ãŠã ½ãîʾããâ‡ãŠ¶ã ‡ãŠÀ¶ãñ ‡ãñŠ ãäÊã†, ãä¶ãÀãèàã¥ã ‡ãñŠ ªãõÀã¶ã, ØãÆãև㊠ÔãâÔ©ãã‚ããò ‡ãñŠ ãäÌã‡ãŠãÔã Ôãñ Ôãâºãâãä£ã¦ã ¹ãÖÊãì‚ããò ‡ãŠãè •ããâÞã ‡ãŠãè •ãã¦ããè Öõ. „‡ã‹¦ã ØãÆãև㊠ÔãâÔ©ãã‚ããò ½ãò ‚ãʹããÌããä£ã ‚ããõÀ ªãèÜããÃÌããä£ã ªãñ¶ããò ÔãâÀÞã¶ãã‚ããò ‡ãñŠ ‚ãâ¦ãØãæ㠂ãã¶ãñ ÌããÊãñ ÔãÖ‡ãŠãÀãè ºãö‡ãŠ ‚ããõÀ àãñ¨ããè¾ã ØãÆã½ããè¥ã ºãö‡ãŠ Íãããä½ãÊã Öö. ƒÔã‡ãñŠ ‚ãÊããÌãã, ÔãÖ‡ãŠãÀãè ºãö‡ãŠãñ / àãñ¨ããè¾ã ØãÆã½ããè¥ã ºãö‡ãŠãñ ‡ãñŠ ãä¶ãÀãèàã¥ã ½ãò ºãö‡ãŠ ‡ãŠãè ¹ã¾ãÃÌãñàããè ¼ãîãä½ã‡ãŠã ‡ãŠãè Ôã½ããèàãã ¼ããè ‡ãŠãè •ãã¦ããè Öõ.

Ôããè) ãäÌã‡ãŠãÔã㦽ã‡ãŠ ‚ããõÀ ÔãâÌã£ãöã㦽ã‡ãŠ ‡ãŠã¾ãÃ
ãä¶ãÀãèàã¥ã ªÊã ´ãÀã ãäÌã‡ãŠãÔã ¶ããèãä¦ã ãäÌã¼ããØã (‡ãŠðãäÓã ‚ããõÀ ØãõÀ ‡ãŠðãäÓã), Ôãîà½ã ¨ãɥ㠶ãÌã¹ãÆÌã¦ãöã ãäÌã¼ããØã, ãäÌã‡ãŠãÔã ‚ãã¾ããñ•ã¶ãã, ‚ã¶ãì¹ãÆÌã¦ãö㠂ããõÀ ½ãîʾããâ‡ãŠ¶ã ‡ãŠã¾ããñÃâ ‚ãããäª Ôãñ Ôãâºãâãä£ã¦ã ¹ãÖÊãì‚ããò ‡ãŠãè Ôã½ããèàãã ‡ãŠÀ¦ãã Öõ ¦ãããä‡ãŠ ƒ¶ã ãäÌã¼ããØããñâ ´ãÀã ‡ãŠãè ØãƒÃ ãäÌããä¼ã¶¶ã ÔãâÌã£ãöã㦽ã‡ãŠ ¹ãÖÊããñâ ‡ãŠñ àãñ¨ã Ô¦ãÀãè¾ã ‡ãŠã¾ããöÌã¾ã¶ã ‡ãñŠ ½ãã½ãÊãñ ½ãò ¹ãÆã½ãããä¥ã‡ãŠ ¹ãŠã衺ãõ‡ãŠ †‡ãŠ¨ã ‡ãŠãè •ãã Ôã‡ãñŠ.

¡ãè)½ãã¶ãÌã ÔãâÔãã£ã¶ã ¹ãƺãâ£ã ãäÌã¼ããØã
ãä¶ãÀãèàã¥ã ªÊã ƒÔã ½ãã½ãÊãñ ½ãò Ô›ã¹ãŠ ½ãò àã½ã¦ãã ãä¶ã½ããå㠇ãŠãè ‚ããÌã;ã‡ãŠ¦ãã, „¶ã‡ãŠãè „¹ã¾ããñãäØã¦ãã, ¹ãƺãâ£ã¶ã ‡ãŠãè ¹ãƼããÌãÍããèÊã¦ãã ‡ãñŠ ‚ãã‡ãŠÊã¶ã, ‚ã¶ãìÍããÔã¶ã ‚ããõÀ Ôã½ã¾ã¹ããÊã¶ã ‡ãñŠ Ô¦ãÀ ‚ãããäª ‡ãŠãè •ããúÞã ‡ãŠÀ¦ããè Öõ.

ƒÃ)ÀŒã-ÀŒããÌã (Öã„Ôã ‡ãŠãèãä¹ãâØã) ãäÌ㦦㠂ããõÀ ÊãñŒãã
ãä¶ãÀãèàã¥ã ‡ãŠñ ªãõÀã¶ã ½ããõ•ãîªã ¹ãÆ¥ãããäÊã¾ããò ‡ãŠãè ¹ãƼããÌããñ¦¹ã㪇㊦ãã ‚ããõÀ ãä¶ã¾ãâ¨ã¥ã, •ããúÞã †Ìãâ Ôãâ¦ãìÊã¶ã ‡ãñŠ ãäÊㆠÊããØãî ‡ãŠãè ØãƒÃ ¹ãÆ¥ãããäÊã¾ããñâ ‡ãŠãè ‚ã¼ãñ²ã¦ãã ‡ãŠãè Ôã½ããèàãã ‡ãŠãè •ãã¦ããè Öõ. ƒÔã‡ãñŠ ‚ãÊããÌãã, ‚ããä£ã‡ãŠ ¹ãƼããÌããè ¹ãÆ¥ãããäÊã¾ããò ¦ã©ãã ¹ãÆãä‰ãŠ¾ãã‚ããò ‡ãñŠ ãäÊㆠãä¶ãÀãèàã¥ã ›ãè½ã ´ãÀã Ôãì¢ããÌã ¼ããè ã䪾ãñ •ãã¦ãñ Öö.

†¹ãŠ) ‡ãŠã¾ãà àãñ¨ã (‡ãŠÌãÀñ•ã)
Ìã¦ãýãã¶ã ½ãò ãä¶ãÀãèàã¥ã ãäÌã¼ããØã, ¶ããºãã¡Ã ‡ãñŠ 30 àãñ¨ããè¾ã ‡ãŠã¾ããÃÊã¾ããò ‚ããõÀ 3 ¹ãÆãäÍãàã¥ã ÔãâÔ©ãã¶ããò ‡ãŠã ‚ããâ¦ããäÀ‡ãŠ ãä¶ãÀãèàã¥ã ‡ãŠÀ¦ãã Öõ, •ããñ ãä‡ãŠ „Ôã‡ãñŠ ãäÊㆠÔã½ã¾ã-Ôã½ã¾ã ¹ãÀ ãä¶ã£ããÃãäÀ¦ã ‚ããÌããä£ã‡ãŠ¦ãã ‡ãñŠ ‚ã¶ãìÔããÀ ãä‡ãŠ¾ãã •ãã¦ãã Öõ. ƒÔã‡ãñŠ ‚ãÊããÌãã, ¹ãÆ£ãã¶ã ‡ãŠã¾ããÃÊã¾ã ‡ãñŠ ãäÌã¼ããØããò ‡ãŠã ãä¶ãÀãèàã¥ã ¼ããè ãäÌã¼ããØã ´ãÀã ãä‡ãŠ¾ãã •ãã¦ãã Öõ, •ããñ ãä‡ãŠ „Ôã‡ãñŠ ãäÊㆠãä¶ã£ããÃãäÀ¦ã ‚ããÌããä£ã‡ãŠ¦ãã ‡ãñŠ ‚ã¶ãìÔããÀ Öãñ¦ãã Öõ. ãä¶ãÀãèàã¥ã ‡ãŠÀ¶ãñ ‡ãñŠ ‚ãÊããÌãã, ãäÌã¼ããØã, àãñ¨ããè¾ã ƒ‡ãŠãƒ¾ããò ½ãò ¶ããºãã¡Ã ‡ãñŠ Ô›ã¹ãŠ ‚ããõÀ ¹ãÆ£ãã¶ã ‡ãŠã¾ããÃÊã¾ã ‡ãñŠ ‡ã슜 ãäÌã¼ããØããò ½ãò ºããÖÀãè ÊãñŒãã ¹ãÀãèàã‡ãŠãò ´ãÀã ãä‡ãŠ¾ãñ •ãã ÀÖñ ÔãâØãã½ããè ÊãñŒãã ¹ãÀãèàãã (Concurrent Audit) ‡ãŠã¾ãà ‡ãŠã ÔãÜã¶ã ‚ã¶ãì¹ãÆÌã¦ãö㠼ããè ‡ãŠÀ¦ãã Öõ.

ºããñ¡Ã ‡ãŠãè ÊãñŒãã ¹ãÀãèàãã Ôããä½ããä¦ã (†Ôããèºããè)
•ãî¶ã 2001 ½ãò ãä¶ãªñÍã‡ãŠ ½ã¥¡Êã ‡ãŠãè †‡ãŠ „¹ã Ôããä½ããä¦ã ‚ã©ããæãá ãä¶ãªñÍã‡ãŠ ½ã¥¡Êã ‡ãŠãè ÊãñŒãã ¹ãÀãèàãã Ôããä½ããä¦ã (†Ôããèºããè) Øãã䟦㠇ãŠãè Øã¾ããè, ãä•ãÔã‡ãŠã „ÿñ;ã ÊãñŒãã ¹ãÀãèàãã Ôãñ Ôãâºãâãä£ã¦ã Ôã¼ããè ‡ãŠã¾ããô ‡ãñŠ ½ãã½ãÊãñ ½ãò ãäªÍãã ¹ãƪã¶ã ‡ãŠÀ¶ãã ‚ããõÀ „ÔãÔãñ Ôãâºãâãä£ã¦ã Ôã½ãԦ㠇ãŠã¾ããô ‡ãŠãè ãä¶ãØãÀã¶ããè ‡ãŠÀ¶ãã Öõ. ãä¶ãÀãèàã¥ã ãäÌã¼ããØã ‡ãñŠ ½ã쌾㠽ãÖã¹ãƺãâ£ã‡ãŠ, †Ôããèºããè ‡ãñŠ ‚ãã¾ããñ•ã‡ãŠ Öõ. ÊãñŒãã ¹ãÀãèàãã Ôããä½ããä¦ã ‡ãñŠ ½ã쌾㠇ãŠã¾ãà ãä¶ã½¶ãã¶ãìÔããÀ Öö:

1. ÊãñŒãã ¹ãÀãèàãã Ôãñ Ô㽺ãã䶣ã¦ã Ôãâ¹ãî¥ãà ‡ãŠã¾ããñÃâ ‡ãŠã ¹ã¾ãÃÌãñàã¥ã ‡ãŠÀ¶ãã ¦ã©ãã ‚ããÌã;ã‡ãŠ ãäªÍãã ãä¶ãªñÃÍã ¹ãƪã¶ã ‡ãŠÀ¶ãã. ‚ããâ¦ããäÀ‡ãŠ ÊãñŒãã ¹ãÀãèàãã ‡ãŠñ Ôã¼ããè ‡ãŠã¾ããñÃâ ‚ããõÀ „Ôã‡ãŠãè Øãì¥ãÌ㦦ãã ¹ãÀ ¶ã•ãÀ ÀŒã¶ãã ÔãâÔ©ãã ‡ãŠñ ‚ãâã¦ããäÀ‡ãŠ ãä¶ãÀãèàã¥ããñâ ‡ãŠãñ Ôãâ¹ã¸ã ‡ãŠÀ¶ãã ¦ã©ãã ÔããâãäÌããä£ã‡ãŠ / ºããÖ¾ã ÊãñŒãã ¹ãÀãèàã‡ãŠãñâ ‚ããõÀ ¼ããÀ¦ããè¾ã ãäÀ•ãÌãà ºãõâ‡ãŠ ´ãÀã ãä‡ãŠ¾ãñ Øã¾ãñ ãä¶ãÀãèàã¥ããñâ ‡ãŠñ ‚ã¶ãì¹ããÊã¶ããñâ ‡ãŠãñ Ôãìãä¶ããäÍÞã¦ã ‡ãŠÀ¶ãã.
   
   

1. ÔãâÔ©ãã ‡ãŠñ ‚ããâ¦ããäÀ‡ãŠ ãä¶ãÀãèàã¥ããñâ / ÊãñŒãã ¹ãÀãèàãã Ôãâºãâ£ããè ‡ãŠã¾ããñÃâ Ìã ̾ãÌãÔ©ãã ‡ãŠãè Ôã½ããèàãã ‡ãŠÀ¶ãã. £ããñŒãã£ãü¡ãè ‡ãŠñ ½ãã½ãÊããñâ ¦ã©ãã ‚ããâ¦ããäÀ‡ãŠ ÀŒãÀŒããÌã ‡ãŠñ ½ã쌾ã àãñ¨ããñâ ‡ãŠãñ £¾ãã¶ã ½ãñâ ÀŒã‡ãŠÀ „Ôã‡ãŠãè Øãì¥ãÌ㦦ãã Ìã „¹ã¾ããñãäØã¦ãã ¹ãÀ ¶ã•ãÀ ÀŒã¶ãã.
   
   

1. ÔããâãäÌããä£ã‡ãŠ ÊãñŒãã ¹ãÀãèàã‡ãŠ ‡ãŠãè ãäÀ¹ããñ›Ã ½ãñâ „Ÿã¾ãñ Øã¾ãñ Ôã¼ããè ¹ãÖÊãì‚ããñâ ¹ãÀ ‚ã¶ãìÌã¦ããèà ‡ãŠãÀÃÌããƒÃ ‡ãŠÀ¶ãã ¦ã©ãã ÌãããäÓãÇ㊠ãäÌ㦦ããè¾ã ÊãñŒããñâ ‚ããõÀ ãäÀ¹ããñ›Ã ‡ãŠãñ ‚ãâãä¦ã½ã ÀŠ¹ã ªñ¶ãñ Ôãñ ¹ãÖÊãñ ºããÖá¾ã ÊãñŒãã ¹ãÀãèàã‡ãŠãñâ Ôãñ ¾ã©ãã ‚ããÌã;ã‡ãŠ ãäÌãÞããÀ ãäÌã½ãÍãà ‡ãŠÀ¶ãã.
   
   

1. ¼ããÀ¦ããè¾ã ãäÀ•ãÌãà ºãõâ‡ãŠ ‡ãŠãè ãä¶ãÀãèàã¥ã ãäÀ¹ããñ›Ã ½ãñâ ªÍããÆ Øã¾ãñ Ôã¼ããè ½ãìªáªãñâ / ãäÌãÓã¾ããñâ ¹ãÀ ‚ã¶ãìÌã¦ããèà ‡ãŠãÀÃÌããƒÃ ‡ãŠÀ¶ãã.
   
   

1. ‚㶾㠇ãŠãñƒÃ ¼ããè Ôãâºãâãä£ã¦ã ½ãìÿã

ºããñ¡Ã ‡ãŠãè •ããñãäŒã½ã ¹ãƺ㶣ã¶ã Ôããä½ããä¦ã (RMCB)
¶ããºãã¡Ã ‡ãŠñ ãä¶ãªñÍã‡ãŠ ½ãâ¡Êã ¶ãñ ºãõâ‡ãŠ ½ãò •ããñãäŒã½ã ¹ãƺãâ£ã¶ã ‡ãŠñ àãñ¨ã ½ãñâ ½ããØãêÍãöã Öñ¦ãì ºããñ¡Ã ‡ãŠñ Ô¦ãÀ ‡ãŠãè †‡ãŠ ‚ãÊãØã Ôãñ „¹ã Ôããä½ããä¦ã ‡ãŠñ Ø㟶㠇ãŠã ‚ã¶ãì½ããñª¶ã ãä‡ãŠ¾ãã ©ãã. ¦ãª¶ãìÔããÀ, ºããñ¡Ã ‡ãŠãè •ããñãäŒã½ã ¹ãƺãâ£ã¶ã Ôããä½ããä¦ã ‡ãŠã Ø㟶㠽ããÞãà 2005 ½ãñâ ãä‡ãŠ¾ãã Øã¾ãã ©ãã. ƒÔã Ôããä½ããä¦ã ‡ãñŠ ¹ãªããä£ã‡ãŠãÀãè ƒÔã ¹ãƇãŠãÀ Öö : ºãö‡ãŠ ‡ãñŠ ‚㣾ãàã ‚ããõÀ ÊãñŒãã ¹ãÀãèàãã Ôããä½ããä¦ã ‡ãñŠ ÔãªÔ¾ã. ƒÔã Ôããä½ããä¦ã ‡ãŠñ Ôãâ¾ããñ•ã‡ãŠ ãä¶ãÀãèàã¥ã ãäÌã¼ããØã ‡ãŠñ ½ã쌾㠽ãÖã¹ãƺãâ£ã‡ãŠ Öõâ. ªñŒã¶ãñ ½ãò ‚ãㆠÔã½ãԦ㠕ããñãäŒã½ããò ‡ãŠãè ãäÔ©ããä¦ã ‡ãŠãñ ãä¶ãÀãèàã¥ã ãäÌã¼ããØã ´ãÀã ‚ããÌããä£ã‡ãŠ ¹ã Ôãñ ‚ããÀ†½ãÔããèºããè ‡ãŠãñ ¹ãÆÔ¦ãì¦ã ãä‡ãŠ¾ãã •ãã¦ãã Öõ. Ôããä½ããä¦ã „Ôã‡ãŠã Ôã½ããèàã㦽ã‡ãŠ ¹ã Ôãñ ½ãîʾããâ‡ãŠ¶ã ‡ãŠÀ¦ããè Öõ ‚ããõÀ ‡ãŠãÀÃÌããƒÃ †Ìãâ ¶ããèãä¦ã ‡ãñŠ Ôãâºãâ£ã ½ãò ºãö‡ãŠ ‡ãŠãñ ½ããØãêÍãö㠹ãƪã¶ã ‡ãŠÀ¦ããè Öõ. ƒÔãÔãñ •ããñãäŒã½ããò ‡ãŠã ¹ãƼããÌããè ¹ã Ôãñ ¹ãƺãâ£ã¶ã Ôãâ¼ãÌã Öãñ¦ãã Öõ ‚ããõÀ ÔãâÔ©ãã ‡ãñŠ ãä֦㠇ãŠãè Ààãã Öãñ¦ããè Öõ.

•ããñãäŒã½ã ¹ãƺãâ£ã¶ã Ôããä½ããä¦ã ‡ãŠñ ‡ãŠã¾ãÃ

1. •ããñãäŒã½ã ¹ãƺãâ£ã¶ã Ôããä½ããä¦ã ‡ãŠãñ ¶ããºãã¡Ã ‡ãŠãè •ããñãäŒã½ã ¹ãƺãâ£ã¶ã ¶ããèãä¦ã ‡ãŠñ Ô㽺㶣㠽ãñâ ½ããØãà ãä¶ãªñÃÍã ¹ãƪã¶ã ‡ãŠÀ¶ãñ ‡ãŠã ‡ãŠã¾ãà Ôããõâ¹ãã Øã¾ãã Öõ. Ôããä½ããä¦ã, †‡ãŠãè‡ãŠð¦ã •ããñãäŒã½ã ¹ãƺãâ£ã¶ã ‡ãŠñ ãäÊㆠ¶ããèãä¦ã Ìã ‡ãŠã¾ãöããèãä¦ã ãäÌã‡ãŠãäÔã¦ã ‡ãŠÀ¦ããè Öõâ. ¹ãÆÔãâØãÌãÍã, Ôã½ããä¶Ìã¦ã •ããñãäŒã½ã ¹ãƺãâ£ã¶ã ‡ãñŠ ‚ãâ¦ãØãæ㠺ãö‡ãŠ ‡ãñŠ Ôãã½ã¶ãñ ‚ãã¶ãñ ÌããÊããè ãäÌããä¼ã¸ã ¹ãƇãŠãÀ ‡ãŠãè •ããñãäŒã½ãò (¨ãɥ㠕ããñãäŒã½ã, ºãã•ããÀ •ããñãäŒã½ã ‚ããõÀ ¹ããäÀÞããÊã¶ã •ããñãäŒã½ã ‚ãããäª) ‚ãã¦ããè Öö.
   
   

1. Ôããä½ããä¦ã ºãõâ‡ãŠ ‡ãŠãè ¨ãɥ㠕ããñãäŒã½ã ¹ãƺãâ£ã¶ã, ‚ãããäԦ㠪ñ¾ã¦ãã ¹ãƺãâ£ã¶ã Ôããä½ããä¦ã ‚ããõÀ ºãö‡ãŠ ‡ãŠãè ‚ã¶¾ã •ããñãäŒã½ã ¹ãƺ㶣ã Ôããä½ããä¦ã¾ããò ‡ãŠãè ‡ãŠã¾ãùãÆ¥ããÊããè ‡ãŠãè ãä¶ãØãÀã¶ããè ‡ãŠÀ¦ããè Öõ.
   
   

Þãî‡ãŠ ‚ã¶ãì¹ãÆÌã¦ãöã

„¹ã¾ãìÇ㋦㠇ãŠã¾ããñÃâ ‡ãŠñ ‚ããä¦ããäÀ‡ã‹¦ã ãä¶ãÀãèàã¥ã ãäÌã¼ããØã, ØãÆãև㊠ÔãâÔ©ãã‚ããñâ ´ãÀã ‡ãŠãè ØãƒÃ Þãî‡ãŠãñâ ‡ãñŠ ‚ã¶ãì¹ãÆÌã¦ãö㠇ãŠã ‡ãŠã¾ãà ¼ããè ‡ãŠÀ¦ãã Öõ ‚ããõÀ Þãî‡ãŠãñâ ‡ãŠãè ÌãÔãîÊããè ‡ãŠñ ãäÊㆠ‡ãŠãè •ãã¶ãñÌããÊããè ‚ã¶ãìÌã¦ããèà ‡ãŠãÀÃÌããƒÃ Öñ¦ãì ½ããØãà ãä¶ãªñÃÍã ¼ããè ¹ãƪã¶ã ‡ãŠÀ¦ãã Öõ.