Home » Case Law and Jurisprudence » COMMENT KU KIBAZO CY4AGACIEO KAHABWA RAPORO Y’IGENZURA MU MANZA ZO KUNYEREZA UMUTUNGO YAHABWA MU GIHE USHINJWA ABURANA AVUGA KO YAKOZWE ADAHARI

COMMENT KU KIBAZO CY4AGACIEO KAHABWA RAPORO Y’IGENZURA MU MANZA ZO KUNYEREZA UMUTUNGO YAHABWA MU GIHE USHINJWA ABURANA AVUGA KO YAKOZWE ADAHARI

MU MANZA NSHINJABYAHA HARI IGIHE UCYEKWAHO ICYAHA CYO KUNYEREZA UMUTUNGO AHITA AFATWA AKAJYANWA GUFUNGWA MU GIHE IPEREREZA RIRIMO GUKORWA AKAZANAKORERWA IGENZURA (AUDIT) ARIKO ADAHARI. ESE IBYO BYAKOZWE BIFATWA NK’IGENZURA (AUDIT)? BYAHABWA AKAHE GACIRO IGIHE USHINJWA ABURANA AHAKANA AVUGA KO BYAKOZWE ADAHARI?

Ni byo koko iki kibazo gikunze kugaragara mu manza nyishyi Ubushinjacyaha buregamo icyaha cyo kunyereza umutungo. Umuntu ahuye nacyo rero nkumva yagombye kwobaza ku bintu bikurikira:
Icya mbere cyakwibazwa, ni ukumenya ngo igenzura (Audit) rikorwa na nde, rikorwa hagamijwe iki?
Mu myumvire yanjye igenzura rikorwa mu rwego rw’icungamutungo, haba ari muri Leta, Ibigo bya Leta cyangwa mu bigo byigenga no mu bikorera ku giti cyabo. Mu myumvire yanjye kandi, igenzura ntirikorwa kubera ko umutungo wanyerejwe cyangwa ko wacunzwe nabi. Ahubwo riba rigamije imicungire myiza y’umutungo.
Ku byerekeranye n’icyaha cyo kunyereza umutungo, birumvikana nta shiti ko iyo igenzura rikozwe, rigaragaza niba umutungo waranyerejwe kimwe n’abawunyereje. Igenzura ni igikorwa gikorwa n’urwego rwashyizweho rugashingwa uwo murimo, si ibikorwa na buri muntu wese.
Ndahamya kandi ko hari amategeko n’amabwiriza byashyiriweho igenzura kandi akaba agomba kubahirizwa. Niba ayo mategeko ateganya ko kugirango igenzura rigire agaciro, kandi ndahamya ko ari ko biteganyijwe, ugenzurwa agomba kubimenyeshwa kandi akarigiramo uruhare, numva nta gaciro ryahabwa mu gihe ryakozwe nyirubwite atarimenyeshejwe ngo arigiremo uruhare anisobanure ku bibazo rigaragaza, ndetse arishyireho umukono. Numva ryagombye gukorwa ahari, kuko hari benshi babaga bafunzwe mu gihe igenzura rikorwa bgahabwa amahirwe yo kurikurikirana. Gufungwa rero ntibyagombye kubuza ugenzurwa uburenganzira bwe.
Bisahtse kuvuga ko mu rwego rw’icunga mutungo, igenzura rikozwe nyirubwite adahari, ntanarimenyeshwe nta gaciro ryahabwa. Gusa ariko, ibyo ntibisobanuye ko ibirimo bidafite ukuri.
Icya kabiri cyakwibazwa ni ukumenya niba igenzura ari ikmenyetso gishinja icyaha cyangwa ibyaha uwarikorewe yaba yarimenyeshejwe cyangwa atabimenyeshejwe?
Mu myumvire yanjye, igenzura ubwaryo ntabwo ari ikimenyetso mu manza nshinjabyaha. Ahubwo numva ko ryakwitwa ikimenyetso mu rwego rw’icungamutungo (prevue en matière comptable). Ni ikimenyetso kigaragaza ko umutungo wacunzwe neza cyangwa nabi, ko umutungo wanyerejwe cyangwa utanyerejwe. Niba harabayeho kunyereza umutungu rikagaragaza ni nde cyangwa ni ba nde bawunyereje.
Ku gaciro AUDIT yahabwa mu manza nshinjabyaha, mu gihe Ubushinjacyaha bwayishingiyeho nk’ikimenyetso gishinja, ushinjwa aburana ahakana avuga ko ryabaye adahari. Numva ko umucamanza uburanisha urubanza rw’inshinjabyaha adafite inshingano zo guha agaciro audit.
Ariko nkumva ko mu gihe Ubushinjacyaha bwabonye muri raporo ya Audit ibikorwa bigize icyaha gihanwa n’amategeko, igenzura ryarakozwe ushinjwa ahari cyangwa adahari, ntibyabuza Ubushinjacyaha kubikurikirana. Kndi n’imbere y’Urukiko kuba ataramenyeshejwe igenzura ntibyamugira umwere. Bishatse kuvuga ko Ubushinjacyaha bwabishingiraho bumurega icyaha cyo kunyereza umutungo, Urukiko narwo rukabisuzuma rukabiha agaciro kabyo. Ushinjwa apfa kuba yabimenyeshejwe akabyisobanuraho nk’uko itegeko nshinga n’andi amategeko abimuhera uburenganzira.
Ibyo nkabishingira cyane cyane ku ngingo ya 86 y’itegeko n°30/2013 ryo ku 24/05/2013 ryerekeye imiburnaishirize y’imanza z’inshinjabyaha iteganya ko ibimenyetso bishobora gushingira ku mpamvu zose z’ibyabaye n’ibyemejwe n’amategeko, ababuranyi bapfa kuba barabigiyeho impaka. Iyo ngingo mu gika cyayo cya kabiri ikavuga ko Urukiko ruhamya ku buryo butavuguruzwa ko ibimenyetso byose bishinja cyangwa bishinjura ari byo kandi bishobora kwemerwa.
Muri make ku bwanjye, umucamanza uburanisha urubanza rwerekeranye no kunyereza umutungo cyangwa ibindi byaha bifitanye isano nayo, ntabwo yakwitsitsa cyane ku gaciro gahabwa igenzura (Audit) mu rwego rw’icungamutungo no kumenyeshwa kwayo ushinjwa, ahubwo yakagombye guha agaciro ibikorwa (faits) cyangwa ibimenyetso (preuves) iyo raporo y’igenzura (rappor d’audit) ritamenyeshejwe ushijwa yagaragaje, ubundi agahamya (aprrécier) ko bishinja cyangwa binshinjura. Muri make umucamanza yasuzuma ibikorwa n’ibimenyetso byagaragajwe muri raporo d’audit yakozwe ushinjwa adahari, nta kwita ku gaciro k’igenzura.

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