Bab 1 Audit I

 

 Fumht H Dfd 6 0 ]ho`fufo ^lul Rnoafumhtfo Hotnrofshkofi Gniklpkg H 0 @khz Sifvnhoef @kjfohs

426: 52 251

Mfvhm Oftjfihk Jfiiftu

426: 52 623

@ncrnos @nc rnosgf gf F Fmnif mnifhmn hmn Uhifook Uhifook 426: 52 6:1 Okvh Ok vhtf tf Foa Foani niye ye U Ukp kpfl flno noff 426: 426: 52 52 486 486 Chch G X G Dnrjhtu Snihf Okvrhfoty Rnhikuw

426: 52 48= 426: 52 =43

 

UN@FTFJ M^OHF RNOAF^MH]FO •

@uru ]uihs mh Pflfo Guok

 Fumhtkr mhluifh pfmf zflfo ]hkoagkg mfo Lnshr Guok. Rfrf fumhtkr pfmf zflfo tnrsndut, lnrupfgfo pnoafwfs fguo ― fguo lhihg Gfhsfr ]hkoagkg mfoTf`f Lnshr. Uhstnl fguotfosh pnlnrhotfjfo mhofsth Pjfk (62=3-446 UL) mh ]hkoagkg tnrlfsug prksns pnoyusuofo foaafrfo mfo fumht mhsniuruj inldfaf pnlnrhotfjfo. Tf`f- rf`f Lnshr mhgnofi sfoaft tnafs pfmf pfrf fumhtkroyf. Unthfp rufoa pnoyhlpfofo lhihg gnrf`ffo lnoaauofgfo `fsf muf krfoa fumhtkr.sftu krfoa fumhtkr dnrtuafs lnoajhtuoa dfrfoa ― dfrfoa sfft tnrsndut thdf mh photu rufoa pnoyhlpfofo, snlnotfrf fumhtkr ifhooyf lnoajhtuoa dfrfoa ― dfrfoa sntnifj dfrfoa ― dfrfoa tnrsndut mhshlpfo. •

Lfgshlfihsfsh Ifdf mfo Rnldugffo Afomf

Rnrhifgu lnlfgshlfigfo ifdf luoeui pfmf fgjhr fdfm pnrtnoafjfo, snhrhoa mnoafo luoeuioyf pnmfafoa ― pnmfafoa dnsfr mh Htfihf. @ufi ― dnih thmfg ifah lno`fmh jfi yfoa mhifgugfo kinj snthfp whsftfwfo gklnrshi, ofluo pfmf sfft hoh mh gkkkrmhofshgfo snefrf tnrpusft pfmf rulfj ― rulfj mfafoa lnwfj mh Snonshf, Cikrnoshf, ftfu Rhsf. Rrfgthg pnoafumhtfo lkmnro mhluifh pfmf fwfi pnomhrhfo pnrusfjffo-pnrusfjffo lkmnro pfmf zflfo Tnvkiush Homustrh.Rfmf tfjuo 6:>5, Ukehnty Kc  Feekuotfots mhmhrhgfo mh Nmhoduraj. Dndnrfpf hosthtush ifhooyf `uaf luoeui mh Drhtfohf Tfyf yfoa gnlumhfo dnrafduoa lno`fmh Hosthtutn kkcc Ejfrtnrnm Feekuo Feekuotfot tfot pfmf tfjuo 6::2 mh Hoaarhs mfo Qfins. •

Gkomhsh Ngkoklh uotug Ifpkrfo Fumht  Fihrfo mfof hovnstkr gn pnrusfjffo gn pnrusfjffo ― pnrusfjffo mfo sniuruj prksns fikgfsh suldnr mfyf gnufoafo gnufoa fo lnifiuhpfsfr sngurhtfs lno`fmh sfoaft tnrafotuoa pfmf iufsoyf efgupfo ifpkrfognufoafo yfoa mhsusuo kinj phjfg lfof`nlno.

 

 Fumhtkr, Rnrusfjffo mfo Hockrlfsh Gnufoafo •

Rnothoaoyf Rnoafumhtfo

Ifpkrfo gnufoafo lnrupfgfo tfoaauoa `fwfd mfrh lfof`nlno, snlnotfrf tfoaauoa `fwfd fumhtkr fmfifj uotug lnldnrhgfo grnfmhdhiftfs ftfs ifpkrfo gnufoafo tnrsndut. Lnifiuh prksns fumht, fumhtkr mfpft lnohoagftgfo lfocfft mfo ohifh mfrh ifpkrfo gnufoafo. •

Ngspngtfsh Fumhtkr 

Rnothoaoyf pnrusfjffo sndfafh suldnr gngfyffo yfoa pktnoshfi snlfgho mhpfjflh, dnahtu `uaf mflpfg fgthvhtfs pnrusfjffo dfah lfsyfrfgft mfo ihoaguoafo. Ngspngtfsh pudihg tnrus dnrgnldfoa mfo lnoefgup pnrtfoyffo-pnrtfoyffo snpnrth0 6. Fpfgfj Fpfgfj pnrusfj pnrusfjffo ffo mfpft mfpft tnrus tnrus dnr`fi dnr`fifo fo (akhoa (akhoa ekoen ekoenro); ro); 4. Fpfgfj Fpfgfj pnru pnrusfjf sfjffo fo tnrdn tnrdndfs dfs mfrh gneurfoaf gneurfoafo; o; 5. Fpfgfj Fpfgfj pnru pnrusfjf sfjffo fo mhgni mhgnikif kif mnoafo mnoafo dfhg; =. Fpfgfj Fpfgfj mfifl mfifl dfshs mftf mftf (mftfdfsn (mftfdfsn)) yfoa mhlhihgho mhlhihghoyf yf tnrmfpft tnrmfpft hotnarh hotnarhtfs; tfs; >. Fpfgfj Fpfgfj mhrngsh mhrngsh lnlhihgh lnlhihgh hockrlfsh hockrlfsh yfoa snsufh snsufh mfo mfo lnlfmfh lnlfmfh uotug lnoafl lnoafldhi dhi gnputusf gnputusfo; o; 3. Fpfgfj Fpfgfj tnrmfpf tnrmfpftt fgthvhtfs fgthvhtfs pnoan pnoanomfi omfihfo hfo yfoa yfoa lnlfmf lnlfmfh; h; 1. Fpfgfj pnoafruj mfrh prkmug prkmug utflf mfo prkmug prkmug sflphoafo sflphoafo pnrusfjffo dfah ihoaguoafo; ihoaguoafo; :. Fpfgfj Fpfgfj sndufj sndufj ‚gnsfifjfo ‚gnsfifjfo mfrh gnthmfgsnoa gnthmfgsnoaf`ff f`ffo‘ o‘ mfpft lno`ftujg lno`ftujgfo fo pnrusfjffo pnrusfjffo;;

 

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Gnfjihfo Rnoafumhtfo

Mnoafo pnrgnldfoafo pnoaauoffo tngokikah hockrlfsh (hockrlfthko tnejokikay), fumhtkr lnlnriugfo gnfjihfo yfoa lnlfmfh, mhtfldfj mnoafo pnoantfjufo tnrgfht pnrlfsfifjfo gihnooyf, uotug lnluoaghogfooyf lnlpnrkinj mfo lnoahotnrprntfshgfo sniuruj dugth yfoa mhpnriugfo uotug lnoynmhfgfo fsurfos yfoa lnlfmfh (rnfskofdin fssurfoen) dfjwf ifpkrfo gnufoafo mhsf`hgfo snefrf wf`fr. •

Lfsf Mnpfo Rnoafumhtfo

Rrkcnskr R.thmfg Rnrey lnoaurfhgfo suftugnufoafo, pnrspngthctntfph tnotfoa mnpfo fumhtkr. Rnrey lnlpnrghrfgfo dfjwfpnohifh fumhtkr fgfo lnlpnrjfthgfo jfoyf hockrlfsh tnrgfht `uaf lfsf oko-gnufoafo. Gnhoahofo lfsyfrfgft fgfo lno`fmh (fsnskr) hotnrofi mfo ngstnrofi ftfs mnwfo mhrngsh. Rnohifh ngstnrofi fgfo lnohifh hotnarhtfs hockrlfsh mfo pnrhifgu dhsohs, snlnotfrf pnohifh hotnrofi fgfo lnohifh nchshnosh mfo ncngthvhtfs, snrtf gnifyfgfo systnl yfoa mhlfgsum.

 

U]FOMFT FG^O]FOUH MFO RNOAF^MH]FO HO]NTOFUHKOFI •

Utfomfr Rnifpkrfo Gnufoafo Hotnrofshkofi (Hotnrofshkofi (Hotnrofshkofi Chofoehfi Tnpkrthoa Utfomfrms-HCTU) Utfomfrms-HCTU) Utfomfr fguotfosh gnufoafo lnrupfgfo stfomfr yfoa gjusus mfo tnrphsfj mfrh stfomfr fumht. Dnrmfsfrgfo shcftoyf, pnoafumhtfo lnldutujgfo dugth rhhi ftfs trfosfgsh gnufoafo uotug mhdfomhoagfo mnoafo stfomfr gnufoafo. Utfomfr yfoa mhauofgfo fumhtkr hotnrofshkofi uotug lnldfomhoagfo ifpkrfo gnufoafo pfmf ululoyf fmfifj stfomfr yfoa dnrifgu mh onafrf tnlpft pnifpkrfo gnufoafo tnrsndut. Utfomfr Rnoafumhtfo Lno`fmh Hotnrofshkofi Mnoafo snrfoagfhfo stfomfr hotnrofshkofi yfoa mhfmkpsh, hovnstkr hotnrofshkofi mfpft lnlhihgh fsurfos yfoa indhj lnlfmfh ftfs ifpkrfo gnufoafo yfoa mhsusuo mh onafrf ifho. Kphoh fumhtkr okomklnsthg fgfo lnldnrhgfo grnfmhdhihtfs yfoa indhj dfhg mfrhpfmf kphoh fumhtkr mklnsthg.

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Utfomfr Rnoafumhtfo HFFUD Hotnrofshkofi Fumhthoa fom Fssurfoen Utfomfrms Dkfrm (HFFUD) fmfifj mnwfo stfomfr homnpnomno yfoa mhmuguoa kinj HCFE. ]u`ufo HFFUD fmfifj uotug lnohoagftgfo gnsnrfaflfo prfgthg pnoafumhtfo mfo ifyfofo tnrgfht mh sniuruj muohf mnoafo lnonrdhtgfo pnroyftffo-pnroyftffo ftfs dnrdfafh cuoash fumht mfo ftnstfsh. HFFUD tnrmhrh ftfs snkrfoa phlphofo yfoa dngnr`f pnouj wfgtu mfo 61 foaaktf sugfrnif mfrh sniuruj muohf. HFFUD lnonrdhtgfo dndnrfpf stfomfr uotug mhtnrfpgfo pfmf pnoafumhtfo mfo `fsf fsurfos hotnrofshkofi. Utfomfr HFFUD lnoefgup prhoshp-prhoshp mfsfr mfo prksnmur-prksnmur pnothoa, dnsnrtf pfomufo tnrgfht mfifl dnotug pno`nifsfo mfo lftnrh ifhooyf.

 

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Utfomfr Rnoafumhtfo Rnoafumhtfo Hotnrofshkofi (Hotnrofkofi (Hotnrofkofi Utfomfrms ko Fumhoa-HUF)

Fumhoa-HUF) mhgnldfoa kinj Hotnrofkofi Cnmnrfko kc Utfomfr Rnoafumhtfo Hotnrofshkofi (Hotnrofkofi ( Hotnrofkofi Utfomfrms ko Fumhoa-HUF) Feekuotfots (HCFE) lnifiuh Hotnrofkofi Fumhoa fom Fssurfoen Utfomfrms Dkfrm (HFFUD ). (HFFUD). Fmf dndnrfpf gniklpkg pnooa mfifl HCFE. Mnwfo HCFE dnrtfoaauoa `fwfd uotug pnoanikiffo HCFE snefrf gnsniurujfo. Mnwfo HCFE lnoafwfsh lfof`nlno krafohsfsh, lnoafldhi gndh`fgfo uotug lnohoagftgfo trfospfrfosh fgvhtfs-fgvhtfs HCFE tnrtnotu, mfo ngspfosh gn iufr onanrh uotug lnoynrtfgfo lnoynrtfgfo foaaktf yfoa indhj dfoyfg.

RNO@NIFUFO F^MH] •

Mncohsh Fumht

Fumht fmfifj prksns shstnlfs yfoa kd`ng dnrtu`ufo uotug lnlpnrkinj uotug lnoanvfiufsh tnrgfht fsnrsh ― fsnrsh lnoanofh gndh`fgfo mfo pnrhswf ngkoklh uotug lnlfsgfo oagft gnsufhfo fotfrf fsnrsh ― fsnrsh tnrsndut mnoafo grhtnrhf yfoa tnifj mhtntfpgfo, mhtntfpgfo, mfo lnoagkluohgfshgfo lnoagkluohgfshgfo jfshioyf dfah phjfg ― phjfg yfoa dnrgnpnooafo. •

Gklpkono ― gklpkono mfrh mncohsh fumht

Fumht fmfifj suftu pnomngftfo shstnlfs. Fumht lnoahgu pnrnoefoffo yfoa tnrstrugtur mfo mhmkgulnotfshgfo (rnoefof fumht). Eftftfo fguotfosh fguotfosh fofihshs kinj fumht lnoaauofgfo dnrdfafh tngohg yfoa tnifj ulul mhauofgfo. Fumhtkr lnoyftfgfo fmfoyf oagft gnsnsufhfo (fsenrtfhos (fsenrtfhos tjn mnarnn kc ekrrnspkomnoen) ekrrnspkomnoen ) fotfrf fsnrsh ― fsnrsh tnrsndut mnoafo grhtnrhf yfoa tnifj mhtntfpgfo. mhtntfpgfo. •

Rrhoshp ― Rrhoshp ^lul Xfoa Lnoaftur Fumht Ifpkrfo Gnufoafo Ifpkrfo gnufoafo fumhtfo lnoaauofgfo stfomfr hotnrofshkofi fmfifj ifpkrfo pkshsh gnufoafo, ifpkrfo ifdf ruah, mfo

ifpkrfo frus gfs, snrtf eftftfo

eftftfo pno`nifsfooyf.

 

 Rnrsyfrftfo Fumht Ifpkrfo Gnufoafo

Mfifl gfhtfo mnoafo pnouafsfo fumht ifpkrfo gnufoafo, fumhtkr jfrus lnrnoefofgfo mfo lnifgsfofgfo fumht mnoafo 0 Rrkcnsshkofi Uenpehsl) 6. Gnwf Gnwfspf spfmff mffo o prk prknss nsshko hkofi fi ((Rrkcnsshkofi 4. Gnfrh Gnfrhf fo o prk prknssh nsshkof kofii (Rrkcnshkofi @umanlnot) @umanlnot) 5. Gneug Gneugup upfo fo fumh fumhtt yf yfoa oa snsu snsufh fh ((Uuehnot Uuehnot fpprkprhftn fumht nvhmnoen) nvhmnoen )

 Ufsfrfo, ]u`ufo, mfo Gfrfgtnrhsg Fumht Ifpkrfo Gnufoafo

Ufsfrfo ― sfsfrfo yfoa pnriu mhefpfh fumhtkr fmfifj 0 6. ^otug lnlpnrkinj lnlpnrkinj fsurfos fsurfos yfoa lnlfmfh tnrgfht fpfgfj fpfgfj ifpkrfo ifpkrfo gnufoafo gnufoafo snefrf snefrf dndfs mfrh mfrh sfifj sf`h lftnrhfi, lftnrhfi, dfhg gfrnof gneurfoafo (crfum (crfum)) ftfu gnsfifjfo (nrrkr ( nrrkr), ), snjhoaaf lnluoaghogfo fumhtkr uotug lnoyftfgfo kphoh tnrgfht fpfgfj ifpkrfo gnufoafo yfoa mhsf`hgfo mfifl sniuruj jfi yfoa dnrshft lftnrhfi, snsufh mnoafo gnrfoagf pnifpkrfo gnufoafo yfoa dnrifgu. 4. ^otug lnifpkrgfo lnifpkrgfo gnufoafo, gnufoafo, mfo mfo lnoagkluohgfshgfo lnoagkluohgfshgfo sndfafhlfof yfoa yfoa mhhsyfrftgfo mhhsyfrftgfo kinj kinj HUF, snsufh mnoafo mnoafo tnlufo ― tnlufo fumhtkr. ]u`ufo fumht fmfifj uotug lnlpnrdnsfr oagft gnyfghofo dfah phjfg ― phjfg yfoa dnrgnpnooafo ftfs ifpkrfo gnufoafo.

 

 Gntnrdftfsfo Fumht

Gntnrdftfsfo dfwffo fumht (hojnrnot ( hojnrnot ihlhtfthkos ho fo fumht) fumht) yfoa lnlpnoafrujh gnlflpufo fumhtkr uotug lnomntngsh sfifj sf`h lftnrhfi.  Thshgk mfifl Ifpkrfo Gnufoafo, ]rfosfgsh, Ufimk

Fguo, mfo Rnoauoagfpfo

Thshgk sfifj sf`h lftnrhfi pfmf thoagft ifpkrfo gnufoafo snefrf gnsniurujfo snrhoa gfih tnrgfht mnoafo ihoaguoafo pnoanomfihfo (ekotrki ( ekotrki novhrkolnot)) nothtfs (lnsghpuo rnshgk hoh luoagho `uaf tnrfght mnoafo cfgtkr ― cfgtkr ifho, snpnrth pnouruofo gkomhsh ngkoklh). novhrkolnot

]HRN ― ]HRN F^MH]  Fumht ululoyf mhgifshchgfo gn mfifl 5 thpn, yfhtu 0 6. Fumh Fumhtt Ifpk Ifpkrf rfoo Gnuf Gnufoa oafo fo (fumhts kc chofoehfi stftnlnots) Lnlnrhgsf ifpkrfo gnufoafo uotug lnonothgfo fpfgfj ifpkrfo gnufoafo tnrsndut lnldnrhgfo afldfrfo yfoa dnofr mfo wf`fr ftfu lnoyf`hgfo ifpkrfo gnufoafo snefrf wf`fr snsufh grhtnrhf ― grhtnrhf tnrtnotu. 4. Fumht Kpnrfshkofi (kpnrfthkofi fumhts) Gf`hfo lnoanofh uoht tnrtnotu mfifl sndufj krafohsfsh mnoafo tu`ufo ― tu`ufo lnoaugur ghonr`foyf. 5. Fumht Gnpftujfo (eklpihfoen fumht) Tnvhnw prksnmur krafohsfsh uotug lnontugfo fpfgfj krafohsfsh lnoahguth prksnmur, rnauifsh, ftfu fturfo tnrtnotu yfoa mhtntfpgfo kinj dndnrfpf ktkrhtfs yfoa indhj thoaah.

 

]HRN ― ]HRN F^MH]KT 6. Fumh Fumhtk tkrr Hot Hotnr nrof ofii  Fumhtkr hotnrofi mhpnrgnr`fgfo kinj pnrusfjffo ― pnrusfjffo uotug lnifgugfo hovnsthafsh mfo lnohifh ncngthvhtfs fgthvhtfs kpnrfsh pnrusfjffo dfah phjfg lfof`nlnooyf. lfof`nlnooyf. Mnpfrtnlno fumht hotnrofi snefrf ifoasuoa lifpkrgfo gnpfmfprnshmno mhrngtur ftfumnwfo mhrngsh pnrusfjffo. Fumhtkr hotnrofi jfrus homnpnomno mfrh pkshsh gnpfif mnpfrtnlno mfo pfrf ngsnguthc ifhooyf. i fhooyf.  Fumhtkr hotnrofi lnldnrhgfo lnldnrhgfo muf pnoafruj pnoafruj utflf ftfs fumht fumht ifpkrfo gnufoafo, gnufoafo, yfgoh0  

Gndnrfmffo mfo pngnr`ffo lnrngf mfpft lnlnoafrujh lnlnoafrujh shcft mfsfr, wfgtu, mfo efgupfo prksnmur fumht.  Fumhtkr ngstnrofi mfpft mfpft lnlfocfftgfo fumhtkr hotnrofi uotug lnldnrhgfo lnldnrhgfo dfotufo dfotufo ifoasuoa mfifl mfifl pnifgsfoffo ffumht. umht.

4. Fumhtkr ngstnrofi homnpnomno 0 Ihsnosh, mfo Ktkrhtfs  Fumhtkr homnpnomno lnlhihgh tfoaauoa `fwfd utflf pfmf ghonr`f cuoash fumht ftfs ifpkrfo gnufoafo yfoa mhpudihgfshgfo kinj pnrusfjff pnrusfjffoo pudihe mfo pnrusfjffo oko pudihe.  Rnrsyfrftfo Rnrhzhofo

N^ Nhajtj Eklpfoy Ifw Mhrnethvn lnontfpgfo gufihchgfsh lhohluluotug fumhtkr snsufh uomfoa ― uomfoa. Rnrsyfrftfo hoh lnonotugfo dfjwf snsnkrfoa lnoefpfh snthmfgoyf gufihchgfsh uotug lfsug `no`foa uohvnrshtfs, tnrihdft mfifl prkarfl pnoaf`frfo snefrf tnkrhths, lnonrhlf pnifthjfojfrus prfgths snthmfgoyf sniflfthaf tfjuo mfo iuius u`hfogn gklpntnosh prkcnsshkofi.

 

RNONO]^FO ]^@^FO F^MH] DNTMFUFTGFO FUNTUH LFOF@NLNO  Rrksns Fumhtkr 

kd`nethvn) yfoa mhfoaafp sndfafh lhtrf fumhtkr mfrh ^otug lnifgugfooyf, fumhtkrfgfo lnoahomnothchgfsh tu`ufo fumht (fumht kd`nethvn) yfoa fsnrsh ― fsnrsh lfof`nlno. Fumhtkr fgfo lnonotugfo tu`ufo fumht uotug lnouo`uggfo gndnrfmffo (nxhstnoen) pno`ufifo, pno`ufifo,    gninoagfpfo (eklpintnonss) dndfo, dndfo,    pnoyf`hfo mfo pnoauoagfpfo (prnsnotfthko fom mhseiksurn) (dnrmfsfrgfo dnrmfsfrgfo HCTU) mfo  mfo  pnohifhfo (vfiufthko), snrtf jfg mfo gnwf`hdfo (rhajts fom kdihafthkos) mfrh pnoanikiffo pnrsnmhffo.  Fsnrsh Lfof`nlno •

  rsnsh Lfof`nlno (lfofanlnot fssnrth fssnrthko) ko) fmfifj  fmfifj rnprnsnotfsh yfoa tnrshrft ftfu mhoyftfgfo kinj lfof`nlno tnrgfht gniklpkg-

gniklpkg trfosfgsh (lhsfioyf trfosfgsh pnoufifo) mfo fguo-fguo tnrgfht (lhsfioyf, pnomfpftfo, phutfoa usfjf) mfifl ifpkrfo gnufoafo.

 

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Rnoaniklpkgfo Rnoaniklpk gfo Fsnrsh (Dnrmfsfrgfo HUF >22)

(6) snrsh tnotfoa tnotfoa gniklpkg ― gniklpkg trfosfgsh trfosfgsh mfo pnrhsthwf pnrhsthwf uotug pnrhkmn yfoa mhfumht mhfumht 0 •

Gntnr`fmhfo (keeurrnoen)

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Gninoagfpfo (eklpintnonss)

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( feeurfey)   gurfsh(feeurfey)

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Rhsfj dftfs (eut-kcc)

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Gifshchgfsh (eifsshchefthko)

(4) snrsh tnotfoa sfimk fguo pfmf fgjhr pnrhkmn 0 •

Gndnrfmffo (nxhstnoen)

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Jfg mfo gnwf`hdfo (rhajts fom kdihafthkos)

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Gninoagfpfo (eklpintnonss)

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Rnohifhfo mfo fikgfsh (vfiufthko mfo fiikefthko)

(5) snrsh tnotfoa pnoyf`hfo mfo pnoauoagfpfo 0 •

Gntnr`fmhfo snrtf jfg mfo gnwf`hdfo (keeurrnoen fom rhajts rh ajts fom kdihafthkos)

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Gninoagfpfo (eklpintnonss)

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Gifshchgfsh mfo gnlumfjfo pnlfjflfo (eifsshchefthko fom uomnrstfomfdhihty)

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  gurfsh mfo Rnohihfo feeurfey f( eeurfey fom vfiufthko) vfiufthko)

 

LKMNI RTKUNU F^MH]

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Uhgius Hilhfj Nlphrhs mfo Fumht

Rrksns fumht mfpftf mhdfomhoagfo mnoafo shgius hilhfj nlphrhs, shgius hilhfj nlphrhs lnrupfgfo prksns shstnlfths mfrh suftu ngspnrhlno yfoa mhluifh mnoafo lnlduft pnrtfoyffo pnonihthfo, gnlumhfo lnoyususo rnoefof uotug pnoau`hfo nlphrhs, mfrh pnroyftffo yfoa tnifj mhduft, lnifgsfofgfo pnoau`hfo, lnoafofihshs ulpfo dfihg (cnnmdfeg)  ( cnnmdfeg) , mfo hiluwfo snifo`utoyf lnoafldhi gnputusfo lnifiuh sn`ulifj pnrthldfoafo. pnrthldfoafo. Utfomfr Lkmni Rrksns umht mfifl Nlpft Cfsn

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Dnrhgut cfsn-cfsn mfifl fumht tnrsndut. •

6. Rnonrhlffo gihno (sndniul pnrnoefoffo)

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4. Rnrnoefoffo mfo pnrfoefoafo pnomngftfo fumht.

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5. Rnoau`hfo dugth.

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=. Rnoyninsfhfo fumht mfo pnonrdhtfo ifpkrfo fumht.

 

GFO]KT FG^O]FO R^DIHG HO]NTOFUHKOFI Rfmf lfsf fwfi mhmhrhgfooyf gfotkr fguotfo pudihe dnrsgfif luithofshkofi, dnotug krafohsfsh mfrh gfotkr fguotfo pudihe fmfifj pnrsngutufo dnrsgfif luithofshkofi, dnotug krafohsfsh mfrh gfotkr fguotfo pudihgfmfifj pnrsngutufo ftfu gkrpkrfsh prkcnsshkofi. Dnotug jugul hoh lfshj lnomklhofsh, tntfph dnotug juguloyf dnrfafl fotfronafrf mfo fotfrpnrusfjffo. Ufft hoh, dnotug krafohsfsh mnoafo ihfdhihtfs tnrdftfs, snpnrth Ihlhtnm Ihfdhihty Rfrtonrsjhp (IIR) dfoyfg mhtnrfpgfo uotug gfotkr fguotfo pudihe. •

Utfcc Rrkcnshkofi

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  guotfo stfc (ftf (ftfuu fshstno `uohkr gnlumhfo fshstno fshstno snohkr)

Rkshsh pnrtflf sfft snsnkrfoa lnlfsugh prkcnsh fguotfo pudihe fmfifj fguotfo stfc (mhsndut `uaf fguotfo fshstno ftfu fguotfo `uohkr). Fguotfo stfc snrhoagfih lnifgugfo tuafs-tuafs fumht yfoa dnrshcft rutho mfo tnrhoeh. •

  guotfo snohkr (ftfu supnrvhskr) supnrvhskr)

 Fumht snohkr (‚fumhtkr dnrtfoaauoa `fwfd‘) ftfuftfu ‘supnrvhskr‘ lnrupfgfo snsnkrfoa yfoa dnrtfoaauoa `fwfd ftfs pngnr`ffo ifpfoafo fumht mfo ululoyf lnlhhghyfoa pnoafiflfo sniflf 4 tfjuo indhj mhdhmfoa pnoafumhtfo pudihe. Rnrnoefoffo mfo supnrvhsn ftfs fumht yfoa indhj gklpings luoagho lnihdftgfo rngfo ftfu mhrngtur mfifl pnrnoefoffo, mfo lnoynrtfgfo lfofanr mfifl lnoyupnrvhsh pnouafsfo tnrsndut.

 

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Lfofanr

Lfofanr lnoyupnrvhsh fumht-fumht yfoa mhifgugfo kinj fumhtkr snohkr. Lfofanr lnldfotu fumhtkr snohkr lnrnoefofgfo prkarfl fumhtoyf, lnrnvhnw gnrtfs-gnrtfs gnr`f snefrf pnrhkmhg, mfo lnldnrhgfo frfjfo ftfu pnmklfo ifhooyf. Lfofanr dnrtfoaauoa `fwfd uotug lnonotugfo prksnmur fumht yfoa mhtnrfpgfo uotug fumht-fumht tnrtnotu mfo uotug lnlpnrtfjfogfo gnsnrfaflfo stfomfr pngnr`ffo ifpfoafo. Unrhoagfih lfofanr dnrtfoaauoa `fwfd uotug lnoyusuo mfo lnoaulpuigfo lnoaulpuigfo tfahjfo-tfahjfo pnrusfjffo pfmf gihno fumht. 

Tngfo/Mhrngtur

Tngfo fmfifj pnlhihg gfotkr fguotfo pudihg. Rnrudfjfo mfifl strugtur jugul yfoa lnlduft gftf rngfo mhdndnrfpf Onafrf mhgnofi sndfafh mhrngtur. Tngfo fgfo lnomninafshgfo sndfoyfg luoagho pngnr`ffooyf gnpfmf lfofanr mfo fguotfo snohkr yfoa dnrpnoafifl dnrpnoafiflfo. fo. ]uafs-tuafs ifho mfrh rngfo ftfu mhrngtur tnrlfsug lno`faf juduoafo mnoafo gihno, lnoyninsfhgfo pnrdnmffo pnomfpft yfoa luoagho luoeui, mfo lnoajfmhrh rfpft pnlnafoa sfjfl pnrusfjffo gihno uotug lno`fwfd pnrtfoyffo-pnrtfoyffo tnrgfht ifpkrfo gnufoafo ftfu ifpkrfo fumhtkr.

 

]NTHLF GFUHJ