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Kumitai audit va khavfhoi nazdi SHuroi noziron

  • Nizomnomai mazkur dar borai Kumitai SHuroi noziron oidi audit va khavfho (minbad – Qoidaho) mutobiqi qonunguzorii Jumhurii Tojikiston, Oinnomai Bonk, Nizomnoma dar borai SHuroi Nozironi Bonk, inchunin tajribahoi behtarini idorakunii korporativi tahiya karda shudaast.
  • Nizomnoma maqom va salohiyati  Kumitai SHuroi nozironro oidi audit va khavfho (minbad-kumita), huquq va uhdadoriho, tarkib,  tartibi tashakkuli kor va hamkorii Kumita bo maqomoti idorakunii Bonkro  muayyan mekunad.
  • Kumita bo maqsadi tahlili amiqi masalahoi alohida, ki ba salohiyati SHuroi noziron dakhldor ast  tasis doda shuda, tavsiyahoro baroi SHuroi noziron korkard menamoyad.
  • Dar faoliyati khud, Kumita dar nazdi SHuroi Nozironi Bonk hisobdihanda buda, dar doirai vakolathoe, ki az jonibi SHuroi Nozironi Bonk muqarrar gardidaast, mutobiqi Nizomnomai mazkur amal mekunad.
  • Hamai qarorhoe, ki  az jonibi Kumita tahiya meshavand,  tavsiyahoe meboshand, ki  baroi  barrasi va tasdiq ba  SHuroi noziron suporida meshavand.

shuro-majlis

  1. Salohiyati kumitai audit va khavfho 
  • Ba salohiyati kumita masalahoi zerin dokhil meshavand:

– barrasi va tavsiyai qabuli naqshai solonai audit, qoidai  hisobdoriyu nazorati onho va idorakunii khavfho dar Bonk;

– dodani tavsiya baroi taini auditori berunii Bonk mutobiqi moddai 45 Qonun «Dar borai faoliyati bonki”

– barrasii hisoboti auditori beruni oid ba hisoboti moliyavii Bonk va ba SHuroi noziron khabar dodani har guna kambudihoi oshkorshuda to az jonibi on maqul donistani hisoboti moliyavi;

– talab kardani hisobot az sarauditori dokhilii Bonk;

– monitoringi mutobiqati faoliyati Bonk ba qonunho va sanadhoi meyorii huquqi va peshnihodi malumot ba SHuroi noziron;

– barrasii hisoboti Bonk, ki ba Bonki millii Tojikiston peshnihod meshavad;

– guzorish oid ba har guna masalahoe, ki az jonibi SHuroi noziron dar nazdi Kumitai audit guzoshta shudaand;

– barrasii amaliyot va ahdhoi Bonk dar zaminai naqshahoe, ki Kumitai audit qabul kardaast, mutobiqi darkhosti SHuroi noziron, darkhosti sahmiyadoroni Bonk, ki besh az 10 foizi sahmiyahoi ovozdihandaro sohiband yo tavre, ki inro oinnomai Bonk  muqarrar kardaast;

– har sol na kamtar az yak marotiba peshnihodi hisobot dar majlisi umumii sahmiyadoron oid ba faoliyati khud.

2.1.4. Faoliyati khadamoti auditi dokhilii Bonk:

a) barrasii Nizomnomai Hadamoti auditi dokhili

b) halli masalahoi vobasta ba tain / ozod namudani rohbari khadamoti auditi dokhili, muayyan namudani sharoiti shartnomai mehnati, sathi muzdi (muzdi mehnat, mukofotpuli), jarimaho va gayra.

v) Dar barrasii solonai sokhtori tashkili, naqshai kori khadamoti auditi dokhili;

g) qabul va barrasii hisoboti auditi dokhili;

d) barrasii masalaho, ki  baroi ijroi  bosamari suporishho ba  khadamoti auditi dokhili    moneagihoi  nazarras  meovarand  ;

e) Taklifi sardori khadamoti auditi dokhili ba jalasahoi Kumita;

j) Muhokima bo rohbari khadamoti auditi dokhili samaranokii faoliyati khadamoti auditi dokhili.

2.1.6 Hamkori bo auditori Bonk:

a) omoda namudani  tavsiyaho ba  SHuroi noziron oid ba nomzadii auditori Bonk va loihai shartnoma bo auditor, az jumla doir ba masalai pardokhti podoshpuli az tarafi Bonk;

b) muhokima namudani hajm va muhlathoi guzarondani taftishi auditi Bonki;

v) muhokima bo auditori Bonk natijahoi baynifosilavi va nihoii sanjishi auditi pesh az barrasii on az jonibi  SHuroi noziron, inchunin natijahoi khizmatrasonihoi mashvarati va gayra, ki az jonibi auditori Bonk peshnihod gardidaast;

        g) muhokima namudan bo auditori Bonk va maqomoti ijroiyai Bonk  tamomi munosibathoi joydoshtaro bayni auditor va Bonk, inchunin barrasii khizmatrasoni az jonibi auditori Bonk, ki metavonad ba mustaqiliyati auditori tasir rasonad;

z) Bahodihii faoliyati auditori Bonk

2.2. Bo qarori SHuroi noziron ba  barrasii Kumita  masalahoi digar muvofiqi salohdidi on   barovarda meshavand. 

  1. Huquq va uhdadorihoi kumitai audit va khavf, inchunin azoi on. 

   3.1. Kumita huquq dorad:

3.1.1. Bo suporishi SHuroi noziron  nazorat  kardani    ijroishi qarorhoi SHuroi Noziron, oid ba masalaho dakhldori  maqomothoi Bonk.

3.1.2. Qabuli hujjatho, hisobotho, bayonot va ittilooti digar, az jumla malumoti khususiyati makhfi doshta,  az jonibi shakhsoni mansabdori Bonk,.

3.1.3. Davati shakhsoni mansabdor va kormandoni Bonk, ba jalasahoi khud.

3.1.4. Istifoda burdan az khizmatrasoniho va davat namudani korshinosoni beruna va maslihatchiyon ba jalasahoi khud .

3.1.5. Guzarondani vokhuriho bo auditori beruni va kormandoni khadamoti auditi dokhili be ishtiroki namoyandagoni rohbarikunandai ijroiyai Bonk.

3.1.6. Dar mavridi paydo gardidani  zaruriyat, az on jumla bo kumaki korshinosoni mustaqil va mushoviron,   taftishoti makhsusro ogoz va ba anjom rasonad.

3.1.7. Dar doirai salohiyati khud va bo tartibi muqarrarnamudai Nizomnomai mazkur amali namudani vakolathoi digare, ki az tarafi SHuroi noziron muayyan shudaand.

3.2. Kumita uhdador ast:

3.2.1. Ba SHuroi noziron peshnihod namudani  khulosaho va tavsiyaho oid ba masalaho  muvofiqi salohiyati muqarrar gardida.

3.2.2. Bo darkhosti SHuroi noziron dar vaqti dilkhoh ba SHuroi Nozironi Bonk peshnihod namudani hisobot oidi korhoi ba anjom rasondaashon .

3.3. Azoi kumita huquq dorand:

3.3.1. Dar doirai salohiyati Kumita  dar borai faoliyati Bonk malumoti zaruriro girand, bo hujjathoi tasisdihi, bahisobgiri, hisobotdihii, tashkili – mamuri va digar hujjathoi Bonk shinos shavand, az jumla hujjathoi doroi khususiyati makhfi doshta.

3.3.2. Dar namudi khatti talab kardani davati majlisi kumita.

3.3.3. Vorid namudani  peshnihodho, barrasi va ovozdihi oid ba masalaho vobasta bo ruznomai  majlisi Kumita.

3.3.4. Fikri khud dar shakli khatti bayon namuda, nisbati  qarorhoi kumita   ibrozi norozigi namoyad va onro ba malumoti raisi Kumita rasonad.

3.3.5. Dar doirai salohiyati khud va bo tartibi muqarrarnamudai Nizomnomai mazkur amali namudani vakolathoi digare, ki az tarafi SHuroi noziron muayyan shudaand.

3.4. Azoyoni Kumita uhdadorand:

        3.4.1. Sofdilona ijro namudani vazifahoi azoi kumita; pokvijdona va bo masuliyat baroi manfiati bonk amal namoyand.

     3.4.2. Faolona ishtirok namudan dar majlishoi kumita.

     3.4.3. Malumothoro  dar borai faoliyati Bonk, ki ba onho malum shudaast  va  dar surati ba shakhsoni seyum dastras shudan, ba faoliyati bonk tasiri nazarras merasonad, istifoda nabarand va ba digar shakhson peshnihod nakunand .

     3.4.4.Dar ravandi ijroishi uhdadorihoi khud, talaboti muqarrarnamudai qonunguzorii Jumhurii Tojikiston, Oinnoma, Nizomnomai SHuroi Nozironi Bonk va Nizomnomai mazkurro rioyai namoyand.

  1. Tashkildihii kumita oid ba audit va khavf. 

     4.1.Kumita oid ba audit va khavf dar asosi qarori SHuroi Nozironi Bonk tasis karda meshavad.

     4.2. Kumita oid ba audit  va khavf bo tedodi na kamtar az se nafar iborat meboshad, ki az tarafi SHuroi noziron intikhob karda meshavan. SHuroi noziron huquq dorand vakolati dilkhoh azoi kumitaro   qat namoyand, inchunin  metavonad tamomi hayati kumitaro az nav intikhob namoyand.

     4.3.Azoi kumitai  audit va khavfho   boyad ba talaboti  qonunguzorii amalkunanda, ki nisbati   azoi kumita peshbini megardad, muvofiq boshand.

     4.4. Ba hayati Kumitai audit va khavfho metavonand  azoyoni SHuroi Noziron intikhob karda shavand, ki ba meyorhoi mustaqiliyat, ki dar Kodeksi idorakunii korporativi Bonki muayyan karda shudaast, javobguy boshand, inchunin shakhsone, ki azoi SHuroi noziron nestand.

      4.5.Aqqalan yake az azoi Kumitai audit va khavf boyad  doroi malumoti amiq va tajribai  kofii tayyor namudani (unaudited) hisoboti moliyavi boshad.

4.6. Kumita az jonibi rais, ki az tarafi SHuroi noziron intikhob shudaast,   idora karda meshavad. SHuroi noziron huquq dorand, Raisi Kumitaro az nav pesh az muhlat intikhob namoyand.

      4.7. Vazifai asosii raisi Kumita, tamin namudani faoliyati samaranoki Kumita va nazorat az boloi ijroi qarorho, ki  az jonibi SHuroi noziron qabul gardida  vobasta bo ba masalahoi marbuti tibqi salohiyati Kumita  meboshad.

      4.8. Raisi Kumitai audit va khavf kori Kumitaro tashkil namuda, ba jalasahoi Kumita davat va dar on rohbari mekunad,  ruznomai majlisi Kumitaro muayyan menamoyad, ba SHuroi Nozironi Bonk hisobotho peshnihod menamoyad.

       4.9. Raisi Kumitai audit va khavf  nametavonad hamchun Raisi Kumitai digar   intikhob karda shavad. Har yak azoi Kumita  (az jumla Rais) nametavonad   ba hayati besh az du kumitahoi Bonki intikhob shavand.

       4.10. Kotibi Kumita metavonad Kotibi korporativi yo kotibi SHuroi noziron boshad. Kotibi Kumita omodagi va barguzorii jalasahoi Kumitaro, jamovarii mavod baroi vokhuriho, tamin menamoyad, az on jumla burdani protokolho   va nigoh doshtani boygonii kumita.

  1. Tartibi faoliyati Kumitai audit va khavfho. 

       5.1. Jalasahoi Kumitai Audit va khavf az jonibi raisi Kumita davat karda meshavad.

       5.2. Majlisho  na kamtar az yak marotiba dar yak semoha guzaronida meshavand.

       5.3. Jalasahoi Kumita metavonad dar shakli vokhurihoi goibona (az on jumla video va teleconferencing) va Ovozdihii peshaki girad.

       5.4. Ba jalasai Kumita metavonad   azoi SHuroi noziron, Raisi Kumitai audit, Rais va azoyoni Rayosati Bonk, sarmuhosibi, sardori Hadamoti dokhilii audit va digar kormandoni idora va kormandoni Bonk davat shavand. Azoi SHuroi noziron, ki azoi kumitai audit va khavf  nestand, metavonand  dar jalasahoi Kumita bo tashabbusi khud ishtirok namoyand.

        5.5. Masalaho dar majlisi kumita barrrasi meshavand:

– Bo qarori SHuroi noziron;

– Bo tashabbusi Raisi SHuroi noziron;

– Bo tashabbusi Raisi Kumitai audit va khavf;

– Bo tashabbusi uzvi Kumitai audit  va   khavf;

– Dar asosi darkhosti khattii Raisi Bonk (Raisi Rayosat).

      5.6.Kotibi Kumitai Audit va khavf, azoi kumitaro dar borai jalasa bo firistodani ogohinoma va hujjatho baroi jalasa (dar surati Ovozdihii peshaki va baroi ovozdihi) bo nishon dodani sana, vaqt, joy, shakl va ruznomai majlis dar davomi muhlati muayyan, nadertar az yak hafta pesh az sanai jalasa ogoh mesozad. Malumot  bo tartibi tariqi muvofiqa shudan bo azoi Kumita   (tavassuti pochta va yo pochtai elektroni, faks), firistoda meshavad.

      5.7. Kvorumro baroi guzaronidani jalasa  na kamtar az nisfi shumorai azoi intikhobshudai Kumita tashkil medihad,.

5.8. Dar muayyan namudani kvorum andeshai khattii azoi kumita, ki  dar jalasa ishtirok nakardaand, nisbat ba ruznomai majlisi kumita ba inobat girifta meshavad.

        5.9. Kumita bo tarafdorii aksariyati shumorai umumii azoi on, ki dar ovozdihi ishtirok mekunand, az jumla dar vaqti ovozdihi goibona qaror qabul mekunad. Dar surati barobarii ovozhoi azoi kumita, ki  dar ovozdihi ishtirok kardand, hangomi qabul namudani qaror huquqi ovozi halkunanda ba Raisi   kumita  marbut ast.

         5.10. Dodani ovozi yak azoi kumita ba azoi digari kumita, inchunin dodani huquqi ovozdihi ba hej shakhsi digar dar asosi vakolatnoma ast, ijozat doda nameshavad.

5.11. Azoi Kumitai audit va khavf, ki doroi ikhtilofi manfiatho dar masalai muhokimashavanda ast,  boyad pesh az guzaronidani ovozdihi ba digar azoi kumita khabar dihad.

5.12.  Tavsiyahoi az tarafi Kumita tahiya shuda, baroi barrasi  ba jalasai SHuroi noziron bo tartibi muqarrarnamudai Nizomnoma dar borai SHuroi Nozironi Bonk firistoda meshavand.

5.13. Dar jalasai Kumita   protokol tartib doda meshavad, ki bo azoyoni ishtirok doshta dar jalasai Kumita muvofiqa karda meshavad    va az jonibi raisi Kumita ba imzo merasad.  Hamai azoyoni Kumita   huquq dorand dar shakli khatti andeshai  khudro oid ba masalahoi ruznomai jalasa bayon kunand.

  1. Muqarraroti khotimavi

         6.1. Kumita har sol zaruriyati dokhil namudani tagyiru ilovahoro ba Nizomnomai mazkur barrasi mekunad.

       6.2. Tagyirotu ilovaho ba Nizomnoma az tarafi SHuroi noziron tasdiq karda meshavad..

         6.3. Agar meyorhoi Nizomnoma bo muqarraroti Oinnomai Bonk mukholifat namoyad, muqarraroti afzaliyatnok ba muqarraroti Oinnoma  doda meshavad.

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