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
Abujuje ibisabwa basabwe kohereza ibyangobwa bisaba akazi kuri email info@coemika.com , copy didiern@coemika.com, italiki ntarengwa ni 2/2/2026.
