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7/22/2019 Sample for Auditing Mantras for CA IPCC
1/110
MJ B[MM | Juebtbfa & Jssurjfmg nttp3//www.juebtbfadjftrjs.mod/
Juebtbfa Djftrjs hor MJ B[MMjfurjaKjuebtbfadjftrjs.mod
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
[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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MJ B[MM | Juebtbfa & Jssurjfmg nttp3//www.juebtbfadjftrjs.mod/
Juebtbfa Djftrjs hor MJ B[MMjfurjaKjuebtbfadjftrjs.mod
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]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
[YGHJMG
B wou`eft 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 mou`e snowmjsg tng ijsbm mofmgpts oh juebtbfa bf j `umbe djffgr.
Rgt bt nje to modg jmross j sdjrt `gjrfbfa so`utbof, 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]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
Egebmjtge to dy Dotngr wno njs iggf jf ufh`bfmnbfa support j`` tnrouan
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MJ B[MM | Juebtbfa & Jssurjfmg nttp3//www.juebtbfadjftrjs.mod/
Juebtbfa Djftrjs hor MJ B[MMjfurjaKjuebtbfadjftrjs.mod
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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MJ B[MM | Juebtbfa & Jssurjfmg nttp3//www.juebtbfadjftrjs.mod/
Juebtbfa Djftrjs hor MJ B[MMjfurjaKjuebtbfadjftrjs.mod
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, snjrgno`egrs 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
bfm`ueg most bfvgstbajtbof, bfqubrbgs rg`jtbfa to `ossgs 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.
7/22/2019 Sample for Auditing Mantras for CA IPCC
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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
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
snou`e 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
ng`e `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 snou`e 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``owge jegqujtg
promgeurgs fgmgssjry hor tng propgr mofeumt oh jf juebt, ng mjffot ig ng`e 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 gdp`oyggs, 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 snou`e ebsm`osg
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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MJ B[MM | Juebtbfa & Jssurjfmg nttp3//www.juebtbfadjftrjs.mod/
Juebtbfa Djftrjs hor MJ B[MMjfurjaKjuebtbfadjftrjs.mod
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 snou`e 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``ows promgeurgs to mngml wngtngr
t&h
Fjturg oh Hbfjfmbj`
Ygportbfa
Juebtor gxgrmbsgs cueadgft bf gvj`ujtbfa 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``usbof
Fjturg oh gvbegfmgs Ung gvbegfmgs oitjbfge iy tng juebtor jrg pgrsujsbvg rjtngr tnjf mofm`usbvg
Ungy mjf gfji`g juebtor to erjw of`y rgjsofji`g mofm`usbofs tngrg-hrod
Bfngrgft `bdbtjtbofs ohbftgrfj` moftro`
Bftgrfj` moftro`s suhhgr hrod `bdbtjtbof sumn js mo``usbof jdofa gdp`oyggs or
wrofa usg oh jutnorbty iy djfjagdgft gtm.
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MJ B[MM | Juebtbfa & Jssurjfmg nttp3//www.juebtbfadjftrjs.mod/
Juebtbfa Djftrjs hor MJ B[MMjfurjaKjuebtbfadjftrjs.mod
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
]tjtgtngdjttgrswnbmntngstjtutoryJuebtorsnou`e`oolbftoighorghrjdbfaopbfbofofjmmoufts 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 `ool bfto ho``owbfa 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 `oss oh tng orajfbsjtbof
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MJ B[MM | Juebtbfa & Jssurjfmg nttp3//www.juebtbfadjftrjs.mod/
Juebtbfa Djftrjs hor MJ B[MMjfurjaKjuebtbfadjftrjs.mod
]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 snou`e 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 m`osbfa stoml oh tng modpjfy
js of =:.=.9;;5 jdouftbfa to Ys. :;; `jmls moftbfuge js bt bs
jfe igmjdg m`osbfa stoml js of =:.=.9;;7. Ung juebtors oh
tng modpjfy proposg to gxm`ueg hrod tngbr juebt proarjddgtng juebt oh m`osbfa 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``ow sumn Juebtbfa jfe Jssurjfmg
]tjfejres
D;1 8
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rgmorege bf j hufejdgftj``y bfmorrgmt djffgr
D;> 9
:7 Juebt bs fot jf bfsurgr F;> 9
7/22/2019 Sample for Auditing Mantras for CA IPCC
13/110
MJ B[MM | Juebtbfa & Jssurjfmg nttp3//www.juebtbfadjftrjs.mod/
Juebtbfa Djftrjs hor MJ B[MMjfurjaKjuebtbfadjftrjs.mod
: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
tnosg mnjrage wbtn aovgrfjfmg
F:; 7
9; Ebsmuss pgrqubsbtgs jfe hufejdgftj` prbfmbp`gs to ig
possgssge iy jf juebtor
D:: >
9: Ebsmuss tng typgs oh juebts rgqubrge ufegr `jw F:: 7
99 Qnjt jrg tng jevjftjags oh jf bfegpgfegft juebt? D:9 >
7/22/2019 Sample for Auditing Mantras for CA IPCC
14/110
MJ B[MM | Juebtbfa & Jssurjfmg nttp3//www.juebtbfadjftrjs.mod/
Juebtbfa Djftrjs hor MJ B[MMjfurjaKjuebtbfadjftrjs.mod
Mnjptgr 93 Ijsbm Mofmgpts bf Juebtbfa
Juebtors Bfegpgfegfmg-Mofmgpt
]J-9;;
Bfegpgfegfmg bs ofg oh tng ijsbm prbfmbp`gs aovgrfbfa jf juebt
Aubejfmg Fotg bssuge iy tng BMJB of Bfegpgfegfmg oh Juebtors
Bfegpgfegfmg bdp`bgs tnjt tng cueadgft oh j pgrsof bs fot suiorebfjtg to tng wbsngs or ebrgmtbofs
oh jfotngr pgrsof wno dbant njvg gfajage nbd or to nbs owf sg`h- bftgrgst.
Modpjfbgs Jmt :278
J pgrsof bs ebsquj`bhbge to jmt js jf juebtor hrod igbfa jppobftge js sumn bh ng bs3b) Jf ohhbmgr or gdp`oygg oh tng modpjfy (5) oh tng modpjfbgs (Irjfmn Juebt gxgdptbof) Yu`gs :28:,
wngrg tng jaargajtg vj`ug oh aooes so`e iy j irjfmn ohhbmg eogs fot gxmgge k 9 `jlns or 9%
oh tng jvgrjag oh tng totj` turfovgr oh tng modpjfy, wnbmngvgr bs nbangr, tng irjfmn snj`` ig
gxgdptge hrod juebt. Ngfmg tng irjfmn bf qugstbof bs fot rgqubrge to ig juebtge.
vbbb) Js pgr J]-98 of Bftjfabi`g Jssgts, modputgr sohtwjrg hor j modputgr moftro``ge djmnbfg
too` tnjt mjffot opgrjtg wbtnout tnjt spgmbhbm sohtwjrg bs jf bftgarj` pjrt oh tng rg`jtge
njrewjrg jfe bt bs trgjtge js j hbxge jssgt. Ungrghorg, modputgr sohtwjrg wnbmn bs tng
bftgarj` pjrt oh tng rg`jtge njrewjrg snou`e ig trgjtge js hbxge jssgt.
bx) MJYO, 9;;= jpp`bgs to j`` modpjfbgs bfm`uebfa horgbaf modpjfbgs gxmgpt Ijflbfa, Bfsurjfmg,
]gm. 97 Modpjfbgs jfe [rbvjtg @te. Modpjfbgs suicgmt to mgrtjbf mofebtbofs.
x) Jrds `gfatn trjfsjmtbof - J trjfsjmtbof mofeumtge of sumn tgrds jfe mofebtbofs js
igtwggf j wb``bfa iuygr jfe j wb``bfa sg``gr wno jrg ufrg`jtge jfe jrg jmtbfa bfegpgfegft`y
oh gjmn otngr jfe pursubfa tngbr owf igst bftgrgsts.
7/22/2019 Sample for Auditing Mantras for CA IPCC
110/110
MJ B[MM | Juebtbfa & Jssurjfmg nttp3//www.juebtbfadjftrjs.mod/
[ui`bsngr
Iool Morporjtbof
5, Y.F.Dulngrcgg Yoje (Fgjr Ibr`j Iub`ebfa, Ej`nousbg)
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Ys 997 jhtgr ebsmouft
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9= E/ [omlgt I, EJJ H`jts Qgst Aorljn [jrl Gxtgfsbof, ]njrejrj Eg`nb-=9
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W-::; Aroufe H`oor, ]njljrpur-Eg`nb
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[n 3 29:=95:25:,29:=:8>9=>
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