Sample for Auditing Mantras for CA IPCC

7/22/2019 Sample for Auditing Mantras for CA IPCC

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MJ B[MM | Juebtbfa & Jssurjfmg nttp3//www.juebtbfadjftrjs.mod/

Juebtbfa Djftrjs hor MJ B[MMjfurjaKjuebtbfadjftrjs.mod


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[ui`bsngr

Iool Morporjtbof

5, Y.F.Dulngrcgg Yoje (Fgjr Ibr`j Iub`ebfa, Ej`nousbg)

Lo`ljtj - 1;;;;:

[nofg 3 ;==-99=;8882 / 99=;7=81 / ;2>=;;:;921

nttp3//ioolmorporjtbof.mod/

Oregr Of`bfg jtnttp3//www.juebtbfadjftrjs.mod/p/oregr-of`bfg_:1.ntd

Ys 997 jhtgr ebsmouft

Jvjb`ji`g bf Eg`nb jt

]odjfb @jw Iool Modpjfy

9= E/ [omlgt I, EJJ H`jts Qgst Aorljn [jrl Gxtgfsbof, ]njrejrj Eg`nb-=9

[n. Fo3 - ;2>:;=:799;

]bfanjfbj Iools &]tjtbofgry

W-::; Aroufe H`oor, ]njljrpur-Eg`nb

Opp @jxdbfjajr Dgtro ]tjtbof

[n 3 29:=95:25:,29:=:8>9=>
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Jiout tng Jutnor

MJ. Jfurja ]bfaj` bs j Mnjrtgrge Jmmouftjft jfe j arjeujtg hrod ]t ^jvbgrs Mo``gag, Lo`ljtj. Ng

sgmurge J`` Bfebj Yjfl 99 jfe 97 bf MJ Hbfj` jfe MJ [G-BB rgspgmtbvg`y, njvbfa sgmurge J`` Bfebj

Nbangst bf Djtngdjtbms bf MJ [G-B. Ng rgmgbvge tng MJ [rohgssbofj` Jmnbgvgr-Djfuhjmturbfa ]gmtor

jt 8tn BMJB Jwjres 9;:9 hor nbs prohgssbofj` moftrbiutbof jmross nbs stbfts jmross `gjebfa morporjtgnousgs bf Bfebj. Nbs G-`gjrfbfa `gmturgs of Juebtbfa, ]trjtgabm Hbfjfmbj` djfjagdgft jfe Jevjfmge

Djfjagdgft Jmmouftbfa hor MJ B[MM jfe MJ Hbfj` jrg nostge of tng Iojre oh ]tuebgs Lfow`geag

[ortj` oh BMJB

nttp3//www.juebtbfadjftrjs.mod/

jfurjaKjuebtbfadjftrjs.mod
mailto:[email protected]:[email protected]:[email protected]


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[YGHJMG

B wouèft njvg nje to wrbtg dy MJ Juebt pjpgr tnrbmg to m`gjr dy B[MM. B wbsn sodgtnbfa

`blg tnbs nje modg ighorg wjs j spoftjfgous rgp`y hrod tng hbrst stuegft to wnod B nje

snowmjsge tnbs iool hor jf nofgst hggeijml. B wbsn tnbs sgftbdgft rgsofjtgs jdofast tng

`jragr stuegft moddufbty

Unbs iool njs iggf jf outmodg oh dy gxpgrbgfmgs js j stuegft jfe j hjmu`ty hor MJ-B[MM Juebt. B

wjs j`wjys bf sgjrmn oh iool wnbmn mouè snowmjsg tng ijsbm mofmgpts oh juebtbfa bf j ùmbe djffgr.

Rgt bt nje to modg jmross j sdjrt `gjrfbfa soùtbof, strblbfa tng hbfg ij`jfmg igtwggf egtjb` jfe

irgvbty js tng MJ-B[MM stuegft agjrs to movgr j wbeg jrrjy oh 1 suicgmts hor B[MM bf j snort spjf oh

tbdg. Unbs wb`` gfji`g tng stuegft to ghhgmtbvg`y jmqubrg lfow`geag bf tng bfbtbj` pnjsg, js wg`` js

du`tbp`g rgvbsbofs to mofso`bejtg tng moftgft hrod jf gxjdbfjtbof prgpjrjtbof stjfepobft.

Unbs iool bs jf gxnjustbvg movgrjag oh BMJBs movgrjag djtgrbj` jfe j`so moftjbfs tng mnjptgr-wbsg

qugstbofs `bst hor tng pjst :7 ygjrs jt tng gfe oh gjmn mnjptgr. Ung lgy hgjturgs oh =5 ]Js njvg iggf

movgrge bf j ebjarjddjtbm hord

B nopg tnjt dy gfegjvours snj`` igfghbt tng vjst djcorbty oh stuegfts

MJ. Jfurja ]bfaj`

Lo`ljtj

nttp3//www.juebtbfadjftrjs.mod/

jfurjaKjuebtbfadjftrjs.mod

"Gvgf bh you osg hjbtn bf yoursg h, eof't osg hjbtn bf wnjt you stjfe hor, tng mjusg. Ygsurrgmtbof tngf

bs cust j djttgr oh tbdg."
mailto:[email protected]:[email protected]:[email protected]


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Egebmjtge to dy Dotngr wno njs iggf jf ufh`bfmnbfa support j`` tnrouan


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UJI@G OH MOFUGFU]

Mnjptgr :3 Bftroeumtbof to Juebtbfa

Mnjptgr 93 Ijsbm Mofmgpts bf Juebtbfa

Mnjptgr =3 [rgpjrjtbof hor jf Juebt

Mnjptgr 53 Bftgrfj` Moftro`

Mnjptgr 73 Xoumnbfa

Mnjptgr 83 Xgrbhbmjtbof oh Jssgts jfe @bjib`btbgs

Mnjptgr 13 Ung Modpjfy Juebt B

Mnjptgr >3 Ung Modpjfy Juebt BB

Mnjptgr 23 ]pgmbj` Juebts

Mnjptgr :;3 ]tjfejres of Juebtbfa


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Mnjptgr :3 Bftroeumtbof to Juebtbfa

Juebtbfa

Eghbfbtbof js pgr BMJB

Ebe you lfow tnjt tng wore juebtbfa njs iggf egrbvge hrod tng @jtbf wore juebrg wnbmn dgjfs

to ngjr

Js pgr Ebmlsgg3

j) Gxjdbfg jmmouftbfa rgmores jfe jssgss wngtngr tngy mjpturg tng gssgfmg oh trjfsjmtbofs

tnjt njvg ommurrge bf j pgrboe

i) Qngtngr tng stjtgdgft oh jmmoufts bs trug jfe hjbr (t&h)

Js pgr BMJB3 Juebt bs

Jf systgdjtbm /bfegpgfegft gxjdbfjtbof

oh hbfjfmbj` bfhordjtbof,

oh jfy gftbty wngtngr prohbt djlbfa or fot, brrgspgmtbvg oh bts sbzg jfe `gaj` strumturg

tng u`tbdjtg oicgmtbvg bs to gxprgss jf opbfbof tngrgof

Qnb`g ]J-9;; eghbfbtbof stjtge jiovg movgrs of`y tng hbfjfmbj` bfhordjtbof jspgmt, juebt toejy

gfmodpjss j iroje spgmtrud oh fof-hbfjfmbj` jrgjs sumn js Djrlgtbfa, NY, [roeumtbof gtm.

Bftgrfj` Juebtor vs. Gxtgrfj` Juebtor3

Gxtgrfj` (jppobftge iy tng owfgrs oh tng orajfbsjtbof, sjy, snjrgnoègrs oh tng modpjfy, smopg

oh worl bs egtgrdbfge iy tng stjtutg ufegr wnbmn tngy njvg iggf jppobftge) wnb`g Bftgrfj`

(djfjagdgft jppobfts jfe egtgrdbfgs smopg oh worl).

Bfegpgfegft vbs-j-vbs tng djfjagdgft oh tng orajfbsjtbof

]mopg oh worl oh jf bftgrfj` juebtor djy gxtgfe gvgf igyofe tng hbfjfmbj` jmmouftbfa jfe djy

bfmùeg most bfvgstbajtbof, bfqubrbgs rg`jtbfa to òssgs jfe wjstjags, proeumtbof juebt,

pgrhordjfmg juebt, gtm.

Zuj`btbgs oh Juebtor (F;5)

(j) ]J-9;; dgftbofs BOB (Bftgarbty, Oicgmtbvbty jfe Bfegpgfegfmg)

(i) Lfow`geag3

Lfow`geag oh m`bgfts iusbfgss, bts pgmu`bjr trgfes jfe agfgrj` gmofodbm gfvbrofdgft gtm.

@gabs`jtbvg hrjdgworl sumn js Bfmodg Ujx Jmt, Moftrjmt Jmt, [jrtfgrsnbp Jmt, Modpjfbgs Jmt,

Moopgrjtbvg ]ombgtbgs Jmt gtm. bs j`so rgqubrge

Ng dust moftbfuous`y upejtg nbs lfow`geag to mofeumt juebt ghhgmtbvg`y.


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Js pgr ]J-95;Ung Juebtors Ygspofsbib`btbgs Yg`jtbfa to Hrjue bf jf Juebt oh Hbfjfmbj` ]tjtgdgfts

(j) [rbdjry rgspofsbib`bty oh prgvgftbof, egtgmtbof jfe morrgmtbof oh dbsstjtgdgft bs tnjt oh

djfjagdgft

(i) Nowgvgr, bh tngrg jrg eouithu` sbtujtbofs wngrg sodg djtgrbj` dbsstjtgdgft djy gxbst, juebtor

snouè gxtgfe nbs promgeurg to mofhbrd / ebspg` tng eouit(m) Owbfa to tng bfngrgft `bdbtjtbofs oh jf juebt, tngrg bs jf ufjvobeji`g rbsl tnjt sodg djtgrbj`

dbsstjtgdgfts oh tng hbfjfmbj` stjtgdgfts wb`` fot ig egtgmtge, gvgf tnouan tng juebt bs propgr`y

p`jffge jfe pgrhordge bf jmmorejfmg wbtn tng ]Js

(e) Juebt djy fot rgvgj` j`` tng dbsstjtgdgfts (eug to bfngrgft `bdbtjtbofs oh juebt)

(g) Bh juebtor pgrhords nbs worl bf jmmorejfmg wbtn ijsbm prbfmbp`gs aovgrfbfa jf juebt, ng mjffot ig

ngè `bji`g hor fof-egtgmtbof oh dbsstjtgdgft bf hbfjfmbj` stjtgdgfts oh m`bgfts

(h) Nowgvgr, bh ng fotbmgs djtgrbj` dbsstjtgdgft rgsu`tbfa hrod hrjue, ng snouè moddufbmjtg tng

sjdg jt jpproprbjtg `gvg` oh djfjagdgft.

Bh tng juebtor mjf provg wbtn tng ng`p oh nbs pjpgrs (eomudgftjtbof) tnjt ng njs ho`òwge jegqujtg

promgeurgs fgmgssjry hor tng propgr mofeumt oh jf juebt, ng mjffot ig ngè rgspofsbi`g hor post-

juebt egtgmtbof oh hrjue jfe grror

Hrjue Ybsl Hjmtors (D2>, F;:)

Mofebtbofs wnbmn bfmrgjsg tng rbsl oh dbsstjtgdgft bf hbfjfmbj` stjtgdgft

:. Qgjlfgss bf bftgrfj` moftro` systgd

9. Eouit jiout modpgtgfmg jfe bftgarbty oh djfjagdgft. eodbfjtbof iy ofg pgrsof, nban

turfovgr rjtg oh gdpòyggs, hrgqugft mnjfag oh `gaj` moufsg`s or juebtors

=. Wfusuj` prgssurg wbtnbf gftbty g.a. gftbty hjmbfa proi`gds bf agttbfa hbfjfmg, fgge to rjbsg snjrg

prbmgs

5. Wfusuj` trjfsjmtbofs g.a. trjfsjmtbofs wbtn rg`jtge pjrtbgs

7. [roi`gds bf oitjbfbfa suhhbmbgft jfe jpproprbjtg juebt gvbegfmg. G.a., bfjegqujtg

eomudgftjtbof, sbafbhbmjft ebhhgrgfmgs igtwggf tng hbaurgs js pgr tng jmmouftbfa rgmores jfe

mofhbrdjtbof rgmgbvge hrod tnbre pjrtbgs, gtm

Oicgmtbvg jfe ]mopg oh Juebt oh Hbfjfmbj` ]tjtgdgfts

Oicgmtbvg oh

jf Juebt

(j) Gxprgss jf opbfbof of hbfjfmbj` stjtgdgfts prgpjrge iy tng djfjagdgft oh gftbty

(i) Dust gfsurg tnjt hbfjfmbj` stjtgdgfts jrg prgpjrge js pgr tng rgmoafbsgejmmouftbfa po`bmbgs jfe rg`gvjft stjtutory rgqubrgdgft jfe tngy snouè ebsmòsg

j`` djtgrbj` djttgrs

(m) Nowgvgr, nbs opbfbof eogs fot mofstbtutg jf jssurjfmg js to huturg vbjib`bty oh tng

gftgrprbsg or tng ghhbmbgfmy or ghhgmtbvgfgss wbtn wnbmn bts djfjagdgft njs

mofeumtge tng jhhjbrs oh tng gftgrprbsg

Ygspofsbib`bty

hor tng

hbfjfmbj`

stjtgdgfts

(j) Ung djfjagdgft bs rgspofsbi`g hor djbftjbfbfa jf up to ejtg jfe propgr

jmmouftbfa systgd jfe hbfj``y to prgpjrg hbfjfmbj` stjtgdgfts

(i) Ung juebtor bs rgspofsbi`g hor hordbfa jfe gxprgssbfa jf opbfbof of tng hbfjfmbj`

stjtgdgfts

(m) Ung juebt oh hbfjfmbj` stjtgdgft eogs fot rg`bgvg tng djfjagdgft oh bts


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rgspofsbib`bty

]mopg oh jf

Juebt

Ung juebtor egmbegs tng smopg oh nbs juebt njvbfa rgajre to3

Ung rgqubrgdgft oh rg`gvjft `gabs`jtbof

Ung profoufmgdgfts oh tng Bfstbtutg (BMJB)

Ugrds oh gfajagdgft

Nowgvgr, tng tgrds oh gfajagdgft mjffot supgrsgeg tng profoufmgdgfts oh tngBfstbtutg or tng provbsbofs oh tng rg`gvjft `gabs`jtbofs

Ijsbm [rbfmbp`gs Aovgrfbfa jfe Juebt (F;;, F;8, F;>, F;2, F;9)

]J 9;; Ijsbm [rbfmbpj`s Aovgrfbfa jf Juebt, egsmrbigs tng ijsbm prbfmbp`gs wnbmn aovgrf tng

juebtors prohgssbofj` rgspofsbib`btbgs jfe wnbmn snouè ig modp`bge wbtn wngrgvgr jf juebt bs

mjrrbge.

(]gg Mnjptgr :;)

Bfngrgft `bdbtjtbofs oh Juebt wnjt jrg tngy? (F;:, D;=, F;7, D::)

]J 9;; Ovgrj`` Oicgmtbvgs oh tng Bfegpgfegft Juebtor jfe tng Mofeumt oh jf Juebt bf jmmorejfmg

wbtn ]tjfejres of Juebtbfa, tng oicgmtbvgs oh jf juebt oh hbfjfmbj` stjtgdgfts, prgpjrge pgr

rgmoafbsge jmmouftbfa po`bmbgs jfe prjmtbmgs jfe stjtutg bs to gfji`g jf juebtor to gxprgss jf

opbfbof of sumn hbfjfmbj` stjtgdgfts.

Bf hordbfa nbs opbfbof of tng hbfjfmbj` stjtgdgfts, tng juebtor ho`òws promgeurgs to mngml wngtngr

t&h

Fjturg oh Hbfjfmbj`

Ygportbfa

Juebtor gxgrmbsgs cueadgft bf gvjùjtbfa tng rgjsofji`gfgss oh cueadgfts jfe

gstbdjtgs djeg iy tng djfjagdgft bf prgpjrbfa tng hbfjfmbj` stjtgdgfts

Ung cueadgft djeg iy juebtor djy fot j`wjys ig morrgmt

Ung Fjturg oh Juebt[romgeurgs g.a. Ugst

Mngmlbfa

Juebtors usg sjdp`bfa eurbfa pgrhordjfmg oh juebt. Bt bs fot possbi`g hor nbd to

mofeumt egtjb`ge mngmlbfa eug to tbdg mofstrjbfts jfe otngr prjmtbmj`

proi`gds. Js ng eogs fot mngml gjmn jfe gvgry btgd, bt bs bdpossbi`g hor nbd to

egtgmt j`` hrjues jfe grrors

Djfjagdgft or otngrs djy fot provbeg, bftgftbofj``y or ufbftgftbofj``y, tngmodp`gtg bfhordjtbof

Hrjue 4sopnbstbmjtge jfe mjrghu``y orajfbsge< bfvo`vbfa sgfbor djfjagdgft or

mo`ùsbof

Fjturg oh gvbegfmgs Ung gvbegfmgs oitjbfge iy tng juebtor jrg pgrsujsbvg rjtngr tnjf mofmùsbvg

Ungy mjf gfji`g juebtor to erjw of`y rgjsofji`g mofmùsbofs tngrg-hrod

Bfngrgft `bdbtjtbofs ohbftgrfj` moftro`

Bftgrfj` moftro`s suhhgr hrod `bdbtjtbof sumn js mo`ùsbof jdofa gdpòyggs or

wrofa usg oh jutnorbty iy djfjagdgft gtm.


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Bh bftgrfj` moftro`s jrg wgjl, juebtor djy fot ig bf j posbtbof to oitjbf

jssurjfmg

Wfjvobeji`g rbsl3 ]odg djtgrbj` dbsstjtgdgfts oh h.s. fot egtgmtge, tnouan tng juebt bs propgr`yp`jffge jfe pgrhordge bf jmmorejfmg wbtn ]Js

]tjtgtngdjttgrswnbmntngstjtutoryJuebtorsnouèòolbftoighorghrjdbfaopbfbofofjmmoufts of hbfj`bsjtbof oh juebt oh jmmoufts? Ebsmuss ovgr j`` juebt jpprojmn.

Jfswgr

Hordjtbof ohopbfbof ofjmmoufts3Ung prbfmbpj` jspgmt to ig movgrge bf jf juebt to hordjf opbfbof, jf juebtor njs to òol bfto ho`òwbfa djttgrs3

j) Gxjdbfg jmmouftbfa systgd jfe bftgrfj` moftro` (J]BM) to mngml bh jpproprbjtg hor tng

iusbfgss jfe ng`ps bf propgr`y rgmorebfa j`` trjfsjmtbofs

i) Ygvbgwbfa tng systgd jfe promgeurgs to hbfe out wngtngr tngy jrg jegqujtg hor H&G

egtgmtbof

m) Jrbtndgtbmj` jmmurjmy oh tng iools oh jmmouft iy tng vgrbhbmjtbof oh postbfas, ij`jfmgs, gtm.

e) Xgrbhbmjtbof oh tng jutngftbmbty jfe vj`bebty oh trjfsjmtbofs

g) Qngtngr j propgr ebstbfmtbof igtwggf btgds oh mjpbtj` jfe rgvgfug fjturg jfe tnjt tng

jdoufts oh vjrbous btgds oh bfmodg jfe gxpgfebturg jecustge bf tng jmmoufts

morrgspofebfa to tng jmmouftbfa pgrboe.

h) Modpjrbsof oh tng [&@ jfe I] wbtn tng ufegr`ybfa rgmore bf oregr to sgg tnjt tngy jrg bf

jmmorejfmg tngrgwbtna) Ygportbfa to tng jpproprbjtg pgrsof/ioey wngtngr tng stjtgdgfts oh jmmouft gxjdbfge eo

rgvgj` j t&h vbgw oh tng stjtg oh jhhjbrs jfe oh tng prohbt jfe òss oh tng orajfbsjtbof


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]mjffgr-Mnjptgr :

]`.

Fo

Zugstbof Ugrd Djrls

: Dgftbof irbgh`y tng mofebtbofs or gvgfts, wnbmn bfmrgjsg tngrbsl oh hrjue or grror `gjebfa to djtgrbj` dbsstjtgdgft bf

Hbfjfmbj` ]tjtgdgfts

D2>,F;: >

9 Qrbtg j snort fotg of Grrors oh Moddbssbof F2>,D;: 5

= Ebstbfaubsn igtwggf Juebtbfa jfe Bfvgstbajtbof D22,F:9 :;

5 Moddgft of tng Jf opbfbof gxprgssge iy tng juebtor bs

fgbtngr jf jssurjfmg js to tng huturg vbjib`bty oh tng

gftgrprbsg for tng ghhbmbgfmy or ghhgmtbvgfgss wbtn wnbmn

djfjagdgft njs mofeumtge tng jhhjbrs oh tng gftgrprbsg.

D;; 8

7 Qnjt jrg tng ijsbm prbfmbp`gs aovgrfbfa jf juebt js `jbe eowf

bf JJ] : (]J 9;;)?

F;;,F;8,F;>,F;2 :;

8 Eo you jargg wbtn tng vbgw tnjt tngrg jrg bfngrgft

`bdbtjtbofs oh Juebt?

F;:,D;=,F;7,D::, >/5

1 Dgftbof irbgh`y tng mofebtbofs or gvgfts, wnbmn bfmrgjsg tngrbsl oh hrjue or grror `gjebfa to djtgrbj` dbsstjtgdgft bf

Hbfjfmbj` ]tjtgdgfts

F;: >

> Moddgft of tng Juebtors prohgssbofj` rgspofsbib`btbgs jrg

aovgrfge iy ijsbm prbfmbp`gs wnbmn snouè ig modp`bge wbtn

wngfgvgr jf juebt bs mjrrbge out.?

F;9 :;

2 Dgftbof jfy twg`vg tbt`g oh ]tjtgdgfts of JJ]s (nbtngrto

lfowf js ]Js) jfe tng ejtgs oh modbfa bfto hormg

D;5 8

:; Qnjt jrg tng juebtors rgspofsbib`btbgs hor egtgmtbof oh Hrjues

jfe Grrors?

F;5 >

:: ]tjtg irbgh`y tng quj`btbgs oh Juebtors F;5 5

:9 Juebtors oh D/s Hortufg Bfebj ([) @te. wgrg mnjfage hor tng

jmmouftbfa ygjr 9;;5-;7. Ung mòsbfa stoml oh tng modpjfy

js of =:.=.9;;5 jdouftbfa to Ys. :;; `jmls moftbfuge js bt bs

jfe igmjdg mòsbfa stoml js of =:.=.9;;7. Ung juebtors oh

tng modpjfy proposg to gxmùeg hrod tngbr juebt proarjddgtng juebt oh mòsbfa stoml oh Ys. :;; `jmls of tng

ufegrstjfebfa tnjt bt pgrtjbfs to tng prgmgebfa ygjr wnbmn

wjs juebtge iy jfotngr juebtor.

F;7 7

:= Dr. L. juebtor oh JIM @te. Bs oh tng opbfbof tnjt Juebtbfa jfe

Jssurjfmg ]tjfejres jrg dgjft of`y hor rghgrgfmgs jfe bt bs

fot fgmgssjry to ho`òw sumn Juebtbfa jfe Jssurjfmg

]tjfejres

D;1 8

:5 [romgeurj` grror jrbsgs js j rgsu`t oh trjfsjmtbofs njvbfa iggf

rgmorege bf j hufejdgftj``y bfmorrgmt djffgr

D;> 9

:7 Juebt bs fot jf bfsurgr F;> 9


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:8 Ung juebtor, bf tng bftgrgst oh tng usgrs, wnb`g gxp`jbfbfa tng

fjturg oh nbs rgsgrvjtbof, mjf egsmrbig tng worl oh tng gxpgrt

wbtn nbs fjdg, bf tng juebt rgport wbtnout oitjbfbfa prbor

mofsgft oh tng gxpgrt.

F;2 9

:1 Ung juebtor modpjrgs gftrbgs bf tng iools oh jmmoufts wbtn

voumngrs jfe bh two jarggs, nbs worl bs eofg

D:; 9

:> Qngf jf juebtor begftbhbgs j Dbsstjtgdgft rgsu`tbfa hrod

hrjue, bt bs nbs rgspofsbib`bty to moddufbmjtg bt to tng

rgau`jtory jfe gfhormgdgft jutnorbtbgs jpjrt, hrod tnosg

mnjrage wbtn aovgrfjfmg

D:; 9

:2 Hjmtors aovgrfbfa doegs oh moddufbmjtbof oh juebtor wbtn

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14/110



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110/110


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