JOB DESCRIPTION:

Akazi Auditeur azakorera Cooperative COEMIKA

1. Kugenzura imari ya cooperative

• Kureba niba amafaranga yinjiye n’ayasohotse abitswe neza mu bitabo (bank statement, receipts,).
• Kugenzura niba nta mafaranga yakoreshejwe nabi cyangwa yabuze.

2. Kugenzura ibitabo by’ibaruramari

• Kureba niba accounting records zikoze neza kandi nta makosa arimo.
• Kugenzura niba raporo z’imari zubahiriza amahame y’ibaruramari.

3. Gusuzuma imicungire y’umutungo wa cooperative

• Kugenzura umutungo cooperative ifite (equipment, amafaranga, imitungo itimukanwa , amabuye, etc).
• Kureba niba ubikwa neza kandi ukoreshwa mu nyungu za cooperative.

4. Kugenzura niba amategeko n’amahame ya cooperative yubahirizwa

• Kureba niba imikorere ikurikiza:
• amategeko ya RCA,
• amategeko y’umurenge/akarere mufitanye umuhigo,
• n’amategeko y’imbere muri cooperative (status, procedures, resolutions).

5. Gutegura raporo y’ubugenzuzi

• Gukora Audit Report irimo:
• ibyo yagenzuye,
• ibyo yabonye,
• ibibazo byagaragaye,
• n’umwanzuro ku micungire y’imari (audit opinion).

7. Gutanga inama zo kunoza imikorere

• Kwerekana uburyo cooperative yakora neza kurushaho:
• mu micungire y’imari,
• mu gucunga umusaruro

By’umwihariko muri COEMIKA, azanagenzura:

• Niba umusaruro wose w’amabuye uca muri cooperative nk’uko security reports
• Niba ibyemezo by’inama z’abanyamuryango (AGM/board resolutions) byubahirizwa

• Kugenzura imari ya cooperative (amafaranga yinjiye n’ayasohotse, kwemeza ko abitswe neza mu bitabo, kugenzura ko nta mafaranga yakoreshejwe nabi cyangwa yabuze).
• Kugenzura ibitabo by’ibaruramari (kwemeza ko accounting records zikoze neza kandi nta makosa arimo, kugenzura ko raporo z’imari zubahiriza amahame y’ibaruramari).
• Gusuzuma imicungire y’umutungo wa cooperative (kugenzura umutungo cooperative ifite, kwemeza ko ubikwa neza kandi ukoreshwa mu nyungu za cooperative).
• Kugenzura niba amategeko n’amahame ya cooperative yubahirizwa (kwemeza ko imikorere ikurikiza amategeko ya RCA, amategeko y’umurenge/akarere mufitanye umuhigo, n’amategeko y’imbere muri cooperative).
• Gutegura raporo y’ubugenzuzi (gukora Audit Report irimo ibyo yagenzuye, ibyo yabonye, ibibazo byagaragaye, n’umwanzuro ku micungire y’imari).
• Gutanga inama zo kunoza imikorere (kwerekana uburyo cooperative yakora neza kurushaho mu micungire y’imari no mu gucunga umusaruro).
• Kugenzura niba umusaruro wose w’amabuye uca muri cooperative nk’uko security reports.
• Kugenzura niba ibyemezo by’inama z’abanyamuryango (AGM/board resolutions) byubahirizwa.