Volume I (Sinhala) - CA Sri Lanka · Types of strategies in businesses 1 1.1.2 Explain the role of technology in formulating and implementation of strategies Role of technology in

C A S R I L A N K A C U R R I C U L U M 2 0 2 0

S T U D Y T E X T

V o l u m e I ( S i n h a l a )

Draft Version

ii

First edition 2020

ISBN 978-955-3983-45-9

National Library and Documentation Services Board

Published by The Institute of Chartered Accountants of Sri Lanka 30A, Malalasekera Mawatha Colombo 7.

www.casrilanka.com

The copyright in this publication is owned by The Institute of Chartered Accountants of Sri Lanka. (CA Sri Lanka)

All rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, without the prior written permission of the copyright holder.

asare intended a guide and every effort has been made of this book are correct at by CA Sri Lanka, Moderator

The contents of this book not professional advice and to ensure that the contents the time of going to press and Translators.

the copyright Every effort has been made to contact within this overlooked, appropriate

holders of any material reproducedpublication. If any have been inadvertently CA Sri Lanka will be pleased to make the credits in any subsequent reprints or editions.

Learning Media Ltd for We are grateful to BPP permission to use the study text template.

© The Institute of Chartered Accountants of Sri Lanka

2020

Draft Version

Introduction iii

1 33 1 2 3

jHdmdr l<uKdlrK ls%hdj,sh iy ;dlaIKh

ixúOdkhl ;dlaIKh l<uKdlrkh lsßu

jHdmdr yd jdKscHh lghq;= äcsg,alrKh lsÍu 57 71 107

Part B jHdmdr f;dr;=re moaO;s

4 jHdmdrhka ;=, mj;sk f;dr;=re moaO;s j, ld¾hNdrh5 ixúOdk iïm;a ie,iqï lsÍfï moaaO;sh

iii iv

viii xi

mgqk

ye¢kaùu

ixfla; Ndú;h

bf.kqï M, (Learning Outcomes)

l%shdmo msßlaiqï ,ehsia;=j(Action Verbs Checklist)

Business Level II – Digital Business Strategy

Part A jHdmdr Wmdh ud¾. yd ;dlaIKh yÿkajdoSu

Draft Version

Business Level II – Digital Business Strategy iv

Business Level II – Digital Business Strategy At Business Level II – Digital Business Strategy a student is required to gain a thorough understanding of business strategy and technology, management of information through the use of business systems, and how differing marketing strategies fit within the organisation’s overall digital solution.

A. jHdmdr Wmdh ud¾. yd ;dlaIKh yÿkajdoSu 20% B. jHdmdr f;dr;=re moaO;s 25% C. úÿH;a jHdmdrfha iajNdjh iy úIh m:h 30% D. äðg,a hq.fha wf,úlrK Wmdhud¾. 25%

ye¢kaùu

úNd. ch i|yd uQ,sl wjYH;djla jkqfha mqyqKqjhs Tn úIh tallh wjfndaO lr .ekSug úfYAI wjOdkhla fhduq l< hq;= w;r fm< fmdf;a we;s f;dr;=re ukdj wjfndaO lr .; hq;=hs' tfukau bf.k .;a tAll iy úúO l%u o W.;a rS;s tosfkod cSú;hg wod< lr .ekSuo b;d jeo.;a fõ'

fï i|yd Tn úiska(

- mrsÉsfPao j, iy úsiÿï j, imhd we;s ish¨ WodyrK ksis f,i mrsYS,kh l< hq;=hs'

- ta ta mrsÉfPao j, wka;¾.; m%.;s mrSlaIK iïmQrK l< hq;=hs'

;jo Tn mqKrSlaIK lÜsg,h weiqre lr th Ndús;d l< hq;=hs' tu m%Yak yryd Tng úsNd.h i|yd ukd mqyqKqjla ,efnkq we;'

úIh ks¾foaY jHqyh

nr ;eîu m%Odk úIh ks¾foaY tallh

Draft Version

Introduction v

Pillar Structure The Chartered Accountant Curriculum is structured around four progressively ascending levels of competency, namely, Business I, Business II, Corporate and Strategic Levels. Business Level II provides the fundamentals of accounting and harnesses the skills and professional values needed to mould a Certified Business Accountant. The Curriculum is also subdivided into specific subject areas or knowledge pillars and learning material is delivered to meet the knowledge requirements. These Knowledge Pillars focus on imparting the technical knowledge required of a competent CA and comprise of five pillars that focus on the following subject areas: Knowledge Pillar 1: Audit, Assurance & Ethics (AA&E) Knowledge Pillar 2: Financial Accounting & Reporting (FAR) Knowledge Pillar 3: Performance Measurement & Risk (PM&R) Knowledge Pillar 4: Taxation & Law (T&L) Knowledge Pillar 5: Business Management &Strategy (BM&S)

Draft Version

Business Level II – Digital Business Strategy vi

ixfla; Ndú;h

tlsfkl mrsÉfþofha Ndú;d lr we;s ixfla;hka my; oelafú'

ud;Dld,ehsia;=j

mrsÉfþofha ye|skaùu

wod< mrsÉfþofha Tn wOHhkh lrkafka l=ulao" mrsÉfþofha wka;¾.; ud;Dld" whs;uj, YS¾I mdG wxl'

ye|skaùu u.ska mrsÉfþofha ud;Dldj, o¾Ykh yd tajd Tnf.a wOHhkhg yd m%dfhda.sl cSús;hg jeo.;a jkafka flfiao hkak meyeos,s lrhs'

M,

mo iqÑh

WodyrK

isoaê wOHhkh

m%Yak

wOHhkh l<hq;= iQ;%

mdvu ye|skaùu

mßÉfþofha idrdxYh

m%.;s mÍlaIdj

l¿ wl=rska uqøs; jpk

› ,xld jr,;a .KldêldrS wdh;kh ksl=;a l< mrsÉfþohkaj, wod,fldgiaj,g fhduqj iys;j mrsÉfþohkaj, wdrïNfha bf.kqï M, olajdwe;.

úNd.hg fmr Tn úiska wjfndaO lr .;hq;= jeo.;a ixl,amj, ks¾jpk olajd we;'

mrsÉfþofhka miq jeo.;a Ys,aml%u fyda ixl,am iy úi÷ï iy meyeos,s lsrSï WodyrK iys;j olajd we;'

wod< ud;Dld wOHhkh iy m%dfhda.sl wjfndaOh by< kexùu i|yd j¾;udk .eg¿" WodyrK" meyeos,s lsrSï mokï fldg f.k wOHhk ksnkaOk ,ndoS we;'

Tnf.a wjfndaOh fyda ;dlaIKsl Ndú;h mrSlaId lsrSu i|yd m%Yak ,ndoS we;' m%Yakhg my<ska ta i|yd jQ ms<s;=re olajd we;'

úNd.h i|yd Tn úiska wOHhkh l<hq;= iQ;% olajd we;'

tlsfkl mdvfï m%Odk lreKq ms<sn| idrdxYhla olajd we;'

mrsÉfþofhka wdjrKh l< m%Odk lafIa;% ms<sn| m%;sújrKhla imhd we;'

Tnf.a u;lh mrSlaId lsrSu i|yd iEu mrsÉfþohla wjidkfhaoSu" m%.;s mrSlaIdjla ,ndoS we;'

fuu wOHhk w;afmd; mqrdu we;eï jpk l¿ wl=rska uqøKh lr ;sîu oelsh yel' tu.ska mrsÉfþoh ;=, fyda jdlH ;=, wka;¾.; m%Odk wx. wjOdrKh lr Wlyd .ekSug WmldrS fú'

Draft Version

Introduction vii

bf.kqï M,

Syllabus Area Knowledge Component

Learning Outcomes Specific Knowledge Chapter

A. Introductionto BusinessStrategy andTechnology 20%

1.1 Business Management Process and Technology

1.1.1 Identify the strategies of organisations in different levels of management and the integration of strategies to enhance the business performances Definitions of strategy. Types of strategies in businesses 1

1.1.2 Explain the role of technology in formulating and implementation of strategies Role of technology in formulating and implementation of strategies 1 1.1.3 Discuss technology applications in business process for enhancing efficiency and effectiveness Technology applications in business process 1 1.1.4 Relate the technology and innovation for business value creation Business value creation through technology and innovation (application of technology in value chain) 1 1.1.5 Identify technology infrastructures adopted by modern business organisations in dynamic environment

Technology infrastructures for businesses 1

Y%S ,xld jr,;a .KdêldÍ wdh;kh fuu úIhfhka wfmalaIs; bf.kqï M,hka my; olajd we;' tajd wOHhk w;afmdf;a ljr mßÉfþohkays meyeÈ,s lr we;ao hkako my; fmkajd we;

Draft Version

Business Level II – Digital Business Strategy viii



1.2 Managing Technology in Organisations

1.2.1 Discuss the significance of managing technology for business success including Fintech Significance of managing technology including Fintech 2 1.2.2 Describe the process of managing technology in organisations Process of managing technology 2 1.2.3 Examine role of MOT in a business Role of MOT in a business 2 1.2.4 Recognise the stages of the technology life cycle, principles of life cycles of technology and market responses for the life cycles in various phases

Technology life cycles (stages, principles and market responses) 2 1.2.5 Explain the reasons for technology acquisition and due diligence prior to obtaining new technology. Apply the different types of acquisition modes based on the situation

Process of technology acquisition (reasons, types and due diligence prior to obtaining new technology) 2

1.3 Digitalisation of Business and Commerce

1.3.1 Compare and contrast unique features of digital business over traditional business Unique features of digital business over traditional business 3 1.3.2 Identify benefits and drawbacks of digital business Benefits and drawbacks of digital business. 3

Draft Version

Introduction ix



1.3.3 Explain the latest developments in the digital business and commerce spectrum Latest developments in the digital business and commerce spectrum 3 B. ManagingInformation inBusiness 25%

2.1 Role of information systems in businesses

2.1.1 Distinguish basic concepts for IT/IS management and examine the role of information systems in business processes Business processes and information systems 4

2.1.2 Compare and contrast different types of information systems adopted by business organisations Types of information systems 4 2.1.3 Recognise IT infrastructure and emerging technologies for information management IT infrastructure and emerging technologies 4 2.1.4 Discuss the role of communication technology in managing information Communication technology in information systems 4

2.2. ERP 2.2.1 State systematically the planning mechanisms in an enterprise The basic concepts of ERP systems 5 2.2.2 Identify all components in an ERP system and the relationships among the components The basic concepts of ERP systems

Draft Version

Business Level II – Digital Business Strategy x



2.2.3 Compare and contrast the nature of different resource planning systems and possible application in business process MRP, MRP II and ERP systems 5

2.2.4 Recognise the principles of ERP systems adopted by modern business organisations The principles of ERP systems 5 2.2.5 Identify major components of ERP systems Major components of ERP systems 5 2.2.6 Discuss the advantages and limitations of implementing ERP systems Advantages and limitations of implementing ERP systems 5

Draft Version

BL8 – Digital Business Strategy xi

ls%hdmo msßlaiqï ,ehsia;=j Action verbs checklist

oekqï l%shdj,sh

(Knowledge Process)

l%shdmo ,ehsia;=j

(Verb List)

l%shdmo ks¾jpk

(Verb Definitions)

m<uq ia:rh - u;l ;nd .ekSu

jeo.;a f;dr;=re fufkys lsÍu

Tier 1 - Remember Recall important information

ks¾jpkh lrkak

Define

iajNdjh" úIh m:h fyda w¾:h ;;a;ajdldrfhka úia;r lsÍu'

Describe exactly the nature, scope or meaning w¢kak

Draw mska;+rhla fyda rEm igykla f.kyer ±laùu'

Produce (a picture or diagram)

y÷kd .kak Identify

i,ld ne,Sfuka miqj y÷kd.ekSu, ;yjqrelsÍu fyda f;dard.ekSu'

Recognise, establish or select after consideration

,ehsia;=.; lrkakList

tlsfklg iïnkaO lreKq fyda whs;u tlska tl ,sùu'

Write the connected items one below the other

iïnkaO;djh f.kyer olajkakRelate

;¾ldkql+, fyda fya;=ldrl iïnkaO;d ;yjqre lsÍu'

To establish logical or causal connections

i|yka lrkak

State hula ksh; jYfhkau fyda meyeÈ,sj m%ldY lsÍu'

Express something definitely or clearly

fojk ia:rh - wjfndaO lr .ekSu

jeo.;a f;dr;=re meyeÈ,s lsÍu'

Tier 2 - Comprehension Explain important information

.Kkh lrkak Calculate/Compute

.Ks; l%u Ndú;fhka .Kkh lsÍu'

Make a mathematical computation idlÉPd lrkakDiscuss

ks.ukhka lrd t<öfï wruqKq we;sj";¾l u.ska fmkajk úúO me;slv Tiafia iúia;rd;aulj mÍCId lsÍu'

Examine in detail by argument showing different aspects, for the purpose of arriving at a conclusion

meyeos,s lrkakExplain

wod< lreKq wkdjrKh lrñka iúia;rd;aulj meyeÈ,s lsÍu'

Make a clear description in detail revealing relevant facts

w¾: olajkakInterpret

jgyd.; yels whqßka bÈßm;a lsÍu fyda mßj¾;kh lsÍu'

Present in understandable terms or to translate fmkajd fokakRecognise

j,x.=;djh fmkaùu, ±kqu fyda m<mqreoao Ndú;d lsÍu'

To show validity or otherwise, using knowledge or contextual experience

jd¾;d lrkakRecord

úia;rd;aulj wod< igyka we;=,;a lsÍu'

Enter relevant entries in detail

idrdxY.; lrkakSummarise

m%Odk lreKq i|yd wod< flá úia;rhla ,nd§u ^lreKq fyda ixLHd&. Give a brief statement of the main points (in facts or figures)

Draft Version

xii

oekqï l%shdj,sh

(Knowledge Process)

l%shdmo ,ehsia;=j

(Verb List)

l%shdmo ks¾jpk

(Verb Definitions)

;=kajk ia:rh - Ndú;d lsÍu

bf.kqï mßirfhka mßndysrj ±kqu mdúÉÑ lsÍu$ixjD; .eg¿ úi£u'

Tier 3 - Application Use knowledge in a setting other than the one in which it was learned/solve close-ended problems

wod< lrkak

Apply m%dfhda.sl Ndú;h i|yd fhoùu'

Put to practical use

;lafiare lrkak

Assess w.h" iajdNdjh" yelshdj fyda .=K;ajh ;SrKh lsÍu'

Determine the value, nature, ability or quality

kso¾Ykh lrkak

Demonstrate úfYaIfhka WodyrK u.ska ikd: lsÍu'

Prove, especially with examples

m%ia:dr.; lrkak

Graph m%ia:drhla Wmfhda.S lrf.k ksrEmKh lsÍu'

Represent by means of a graph iQodkï$ms<sfh<

lrkak Prepare hï úfYaIs; wruqKla Wfoid iQodkï ùu'

Make ready for a particular purpose

m%uqL.; lrkak

Prioritise jeo.;alu wkqj ieliSu fyda fm<.eiaùu'

Arrange or do in order of importance

ii|kak

Reconcile hï fohla iu. wkqrEm.; lsÍu'

Make consistent with another

úi|kak

Solve .Kkh lsÍu ;=,ska fyda meyeÈ,s lsÍu ;=,ska úi÷ula fidhd .ekSu'

To find a solution through calculations and/or explanations

isõjk ia:rh -

úYaf,aIKh lsÍu

woyia w;r iïnkaO;d

Wlyd .ekSu , ikaikaokh

iy úixikaokh

$újD; .eg¿ úi£u'

Tier 4 - Analysis Draw relations among ideas and to compare and contrast/solve open-ended problems

úYaf,aIKh lrkak

Analyse m%;sM,hla fyda úi÷ula ksYaph lsÍu Wfoid úia;rd;aulj mÍCId lsÍu'

Examine in detail in order to determine the solution or outcome

ixikaokh lrkak

Compare iudkd;au;d wkdjrKh lsÍfï wruqKska úNd. lsÍu'

Examine for the purpose of discovering similarities

fjki fmkajd fokak$wiudk;d olajkak

Contrast

fjkialï fyda wiudk;d mÍCIdlsÍu'

Examine in order to show unlikeness or differences

fjkafldg

y÷qkd .kak

Differentiate

lsishï fohla meyeÈ,sj jgyd .; yels wdldrhg fjkila ixia:dmkh lsÍu'

Constitute a difference that distinguishes something

fláfhka olajkak

Outline úfYaI ,laI;d we;=,;a idrdxYhla ieliSu'

Make a summary of significant features

Draft Version

BL8 – Digital Business Strategy xiii

oekqï l%shdj,sh

(Knowledge Process)

l%shdmo ,ehsia;=j

(Verb List)

l%shdmo ks¾jpk

(Verb Definitions)

miAjk ia:rh - we.hSu l%ufõo " woyia" mqoa.,hka fydA ksIamdos;hkAys w.h úksYAph iy ;SrKh lssÍu'

Tier 5 - Evaluate Formation of judgments and decisions about the value of methods, ideas, people or products

Wmfoia fokak

Advise m%;s.%dylhdg .e,fmk whqßka jvd;a iqÿiq l%shdud¾.hka bÈßm;a lsÍu'

Offer suggestions about the best course of action in a manner suited to the recipient

ta;a;= .kajkak

Convince idCIs fyda ;¾l Ndú;d lrñka hula úYajdi lsÍu i|yd wkHhka fm<Uùu'

To persuade others to believe something using evidence and/or argument

Úfõpkh lrkak

Criticise hï úksYaphla we;slsÍu yd m%ldY lsÍu'

Form and express a judgment

w.hkak

Evaluateie,ls,su;a ;lafiare lsÍula ;=,ska jeo.;alu ksjerÈj ;yjqre lsÍu'

To determine the significance by careful appraisal

ks¾foaY lrkak

Recommend jvd;a iqÿiq l%shdud¾.h Wfoid fhdackd bÈßm;a lsÍu'

A suggestion or proposal as to the best course of action

ksYAph lr úi|kak

Resolve .eg¿jla fyda újdoYS,S lreKq i|yd úi÷ï fidhd.ekSu fydA iu;hg m;alsÍu'

Settle or find a solution to a problem or contentious matter

;yjqre lrkak

Validate ksrjoH;djh mÍCId lsÍu fyda Tmamq lsÍu'

Check or prove the accuracy

ihjk ia:rh - ixYaf,aIKh lsÍu

wkkH fyda kjH úi÷ï idOkh Wfoid úúO me;slv taldnoaO lsÍu ;=<ska kqyqre .eg¿ úi£u'

Tier 6 - Synthesis Solve unfamiliar problems by combining different aspects to form a unique or novel solution

iïmdokh fldg bÈßm;a lrkak

Compile

úúO uQ,dY%hka Tiafia tla /ialr .kakd f;dr;=re taldrdYS lrñka bÈßm;a lsÍu'

Produce by assembling information collected from various sources

ks¾udKh lrkak

Design ie,iqulg wkqj jHqyh fyda wdldrh ks¾udKh lsÍu'

Devise the form or structure according to a plan

f.dvk.kak

Developie,eiaula fyda woyila fy,sorõ lsÍu" wkdjrKh lsÍu" mßmQ¾K lsÍu fyda úysod ±laùu'

To disclose, discover, perfect or unfold a plan or idea

fhdackd lrkak

Propose i,ld ne,Su fyda wkq.;ùfï wruqK we;sj ie,iqula ks¾udKh fyda fy<orõ lsÍu'

To form or declare a plan or intention for consideration or adoption

Draft Version

xiv

Draft Version

1

±kqï ixrplh

A jHdmdr Wmdh ud¾. yd ;dlaIKh yÿkajdÈu

1.1 jHdmdr l,uKdlrkh ls%hdj,sh yd ;dlaIKh

1.1.1 l<uKdlrkh jHdmdr ixúOdkhl úúO uÜgïj, Wmdh ud¾. yÿkd.ekSu iy jHdmdr ld¾h idOkh jeä Èhqkq lsßu ioyd Wmdh ud¾. taldnoaO lsßu'1.1.2 Wmdh ud¾. ilia lsßfïÈ yd ls%hd;aul lsßfïos ;dlaIKfha ld¾h Nd¾h meyeÈ,s lsrsu'1.1.3 jHdmdrsl iM,odhs;dj yd ld¾hlaIu;djh by, kexúu ioyd jHdmdr ls%hdj,sfhaaÈ ;dlaIKh ldrHNdrh yÿkd.eksu

mßÉ

fc

aoh

jHdmdr l<uKdlrK ls%hdj,sh iy ;dlaIKhjHdmdr l<uKdlrK ls%hdj,sh iy ;dlaIKh wdh;khla ;=, we;s Wmdh

ud¾. úúO l<uKdlrK uÜgï hgf;a yÿkd .eksu yd jHdmdr ld¾h

idOkh jeä Èhqkq lsßfus wruqK u; taldnoaO lsßu yd iïnkaO fõ'

Wmdh ud¾. iïmdokh yd ls%hd;aul lsßfïÈ ;dlaIKfha ld¾hNd¾h m%Odk jk

w;r ;dlaIKsh fhÿï wjfndaO lr .eksu iyd jHdmdr jákdlï ks¾udkh

lsßu ioyd kjHlrkhkao jeo.;a fõ'

tneúka fõ.j;a yd.;sl mßirh l<uKdlrKh lsßu ioyd jHdmdßl

wkH;djh mj;ajd .eksu ioyd ;dlaIkh yd ;dlaIKsl há;, myiqlï

l<uKdlrKh lsßu jeo.;a fõ' fï ioyd ;dlaIKh u; mokïs jq Wmdh

ud¾. y¥kd.eksu l<uKdlrKfha flAkaøsh wjYH;djhls.

Draft Version

BL8 | mßÉfcaoh11 jHdmdr l<uKdlrK ls %hdj,sh iy ;dlaIKh

2 CA Sri Lanka

±kqï ixrplh 1.1.4 jHdmdr jákdlï oduh ks¾udKh lsßu ioyd ;dlaIKh ioyd kjHlrKh 1.1.5 .;sl jHdmdrsl mßirh ;=, jHdmdrsl ixjsOdkhla Ndjs;d lrkq ,nk ;dlaIKsl há;, myiqlï yÿkd .eksu'

Draft Version

CA Sri Lanka

1.1.11.1.21.1.31.1.4

mßÉfcaofha wka;¾.;h

1 Wmdh ud¾. w¾: oelajSu

2 Wmdh ud¾. ks¾udkh lsßfïÈ yd ls%hd;aul lsßfïÈ ;dlaIKfha

ld¾h Nd¾h yÿkd.eksu

3 jHdmdr ls%hdj,sfhaÈ ;dlaIKfha fhÿu

4 ;dlaIKh yd kjHlrkh ;=,ska jHdmdr jákdlu ks¾udkh lsßu

5 jHdmdr ixúOdk ioyd ;dlaIKsl há;, myiqlï 1.1.5

1 Wmdhud¾. w¾: ±laúu

Wmdhud¾. hkq l=ulao @fcdakaika iy fjk;a wh ^2017& (Johnson etal) wkqj

Wmdhud¾.( hkq ixúOdkhl È.=ld,sk ÈYdjhs'

Wmdhud¾. (- ksYaÑ; mrud¾:hla idlaId;a lr .eksu ioyd iïm;a msßú;rhka

yÿkd.eksu yd wfkl=;a ls%hdjka yÿkd.eksfñ jevms<sfj,hs

äðg,a jHdmdßl ie,eiau (- kj jHdmdr yelshdjla y÷kd.ekSu i|yd

äðg,a ;dlaIKh jHdmdßl wlD;s j,g we;=,;a lsÍfï l%shdj,sh'

Wmdh ud¾.sl ie,eiau (- jHdmdr wdh;khla ioyd ksYaÑ;

wkd.; ld,mrsÉfcaohla fjkqfjka fhda.H wruQKq iy fhda.H Wmdh ud¾.

ilia lsrsu Wmdh ud¾.sl ie,eiaula f,i yeoskaúh yel

BL8 | mßÉfcaoh11 jHdmdr l<uKdlrK ls%hdj,sh iy ;dlaIKh

3

jHdmdßl m%;sm;a;s (- ;srK .eksfus ld¾H ioyd fmd¥u. fmkaúu lsishï

wdh;khla Tjqka ms<sno Wkkaÿjla olajk md¾Yjlrejka iïnkaOfhka

olajkq ,nk p¾Hdjka ms<snoj ks;r ks;r fjkia fkdjk ud¾f.damfoaY m%ldYhls'

f;dr;=re moaO;s Wml%u (- iuia; wd.ukh wdjrKh jk mßoafoka È.=ld,Skj

f;dr;=re moaO;s ia:dms; lsÍfï ÈYdk;sh f;dr;=re moaO;s Wml%u fõ'

f;dr;=re ;dlaIK Wml%u (- f;dr;=re moaO;s Wml%uh id¾Ól lr.ekSu fjkqfjka

wjYH mß.Kl uDÿldx. yd oDVdx. y÷kd.ekSu ixj¾Okh yd mj;ajdf.k hdfï

Wml%uh'

f;dr;=re l<uKdlrK Wml%u (- fuh wdh;ksl f;dr;=re l<uKdlrKh yd md,kh isÿlrkafka flfiao hkak ms<sn|j meyeÈ,s lrhs'

bf.kqï M,

Draft Version

4 CA Sri Lanka

tneúka Wmdh ud¾.h my; ioyka lrekq iu. iumd; fõ'

È.=ld,sk nj (- fuhska woyia lrkafka jir 5la fyda Bg jeä ld,hla ms<snojh. fuu

os.=ld,h laIs;schka ;=kla f,i woyia lrf;d;a m,jk laIs;sch hkafkka woyia

lrkafka j¾;udk jHdmdrh yÿkd.eksu yd ks¾jpkh lsrsuh. 2 jk laI;ssch kj

jHdmdrhka yÿkd.eksu yd kj jHdmdr m%Njhka iu. taldnoaO lsrsu yd 3 jk

laIs;sch f,i fjk;a jHdmdrj, wdfhdackh lsrsu yd ta u; m%;s,dN ,nd .eksu

f,i yÿkajd osh yel.

Wmdhud¾.hka ilialsrsfus os by; laIs;schka ;=ku ms<snoj l,ukdlrejka i,ld

ne,sh hq;=h'

Wmdhud¾.sl ÈYdj (-

Wmdhud¾.sl osYdjla hkq jHdmdrh os.=ld,skj .uka.kakd osYdjka ksYaÑ; lsrsuhs'

ixúOdk idudkHfhka wruqkq we;s w;r miqj tu wruqKq imqrd,su ioyd ixúOdk

njg m;afõ'

ixjsOdkh (-

ixúOdk idudkHfhka úúO woyia yd reÑl;ajhka we;s mqoa.,hskaf.ka iukaaús;

jk w;r tajd Wmdh ud¾. ielisfïo wod, lr .; hq;=h' tysos wNHka;r yd ndysr

md¾Yjlrejkaf.a wjYH;djhka iy isudjka i,ld ne,su o we;eï wjia:djka

j, fkdi,ld yeßug o isÿúh yel' tys ls%hdldrlï j,g we;=,;aj lsßug fyda

neyer lsßug ;srKh lrhs'

jHdmdr Wmdhud¾.h È.= ld,skj jHdmdrhl ÈYdj yd úIh m:h ms<sno ie,ls,su;a

fõ' Wmdh ud¾.sl wruqKq ixúOk u; fjkiajk kuq;a fmdÿfõ .;a l, jHdmdr

Wmdhud¾.fha wruqKq úh hqq;af;a we,aue;ss md¾Yjhkaf.a wfmalaIdjka imqrd,suhs'

id¾:l Wmdh ud¾.h hkq yÿkd.kakd wruqKq idlaId;a lr.kakd jevigykls. fuh isÿ lsßu ioyd ixúOdkh ish iïm;a Ndú;d lsßu yd tys ksmqK;d Wmfhdackh ;=,ska fj<om, ;=, ;r.ldß jdis w;alr .eksug W;aiy l, hq;=hs'

Wmdhud¾.sl ;SrK .kq ,nkafka ixls¾K yd wúksYaÑ; ;;ajhka hgf;ah' jHdmdßl mßirh yd tys ksIamdok ioyd ixúOdkfha fj<om,j, wLKav fjkila isÿúh yelsh' tneúka Wmdhud¾.sl ;SrK fndfyda úg mßirfha yd fj<om,j, isÿjk fjkialï j,g m%;spdr ±laúu" jHdmdrhg we;s ;¾ck iu. lghq;= lsßu fyda mekk.sk kj wjia:djka" Wmfhdackh lsrsu o we;=,;a fõ' Wmdh ud¾.sl ;SrK ixúOdkhlg úYd, n,mEula we;s l, yels w;r fndfyda úg úYd, fjkialï j,g ;=vq fokq we;'

fcdkaaika" ial=,ia iy jspskagkag wkqj Scholes, whittington Wmdhud¾.uq,sl lreKq yhla hgf;a iñmdokh fõ. idudkHfhka "Wmdh ud¾.sl" f,i i,lkq ,nk ;SrK .ekSu ioyd fmdÿ lafIa;% yhla we;s nj fhdackd lrkq ,efns'


Draft Version

Wmdhud¾.sl ;SrK .ekSfï

lafIa;%

È.=ld,Sk ÈYdj

ls%hdldrlïj, úIh m:h

CA Sri Lanka 3 3

CA Sri Lanka 3 3

CA Sri Lanka 3 3


Wmdh ud¾.sl ;SrK .eksu È.=ld,Sk wkd.;hla ioyd jk w;r fuhg fláld,sk ;srK .eksu we;=,;a jqjo Wmdhud¾.sl ;SrK .eksu È.=ld,Sk osYdjg we;=,;a fõ' È.=ld,sk hkak ks¾jpkh lsßug ksYaÑ; ld, mßÉfcaohla fkdue;' kuq;a Wmdh ud¾.sl ie,iqï fndfyda úg bosß wjqreÿ my fyda oyh wdjrKh lrhs'

Wmdhud¾.fha ;srK .kq ,nkafka iuia; wdh;kh fj; nejska th jHdmdr wdh;kh iuia:hla f,i ixúOdkfha ksYamdok yd fj,om,j, úIh m:h ms<snoj ie,ls,su;a úh hq;=h.

;r.ldß;aj jdish jHdmdrsl Wml%u yryd jdKsc ixúOdk ^,dN

fkd,nk ixúOdk& ;r.lrejkag

idfmalaIj jHdmdrhla i;= lr.kakd jdish ;r.ldrs

jdish f,i yeoskafú'

jHdmdßl mßirh fjkia

ioyd wkqj¾;kh úu

jHdmdr ixúOdk jHdmdrsl ixúOdkfha

fjkiaúusj,g wkqj wkqj¾;kh úh hq;=h.b;d

ir,ju woyia l,fyd;a mdrsfNda.sl wjYH;d

yd jqjukd u; jHdmdrsl ksIamdok ls%hdj,sh

wkq.; lsßu fuhg we;=,;a fõ'

woaú;sh iïm;a yd

uq,sl ksmqK;d

Wmfhdackh

jHdmdrsl iñm;a yd ksmqK;d mrsirfha fjkiaúïs

u; ksjeros whqrska Wmfhdackh l, hq;=h.mdrsfNda.sl wjYH;d yd mrsirfha fjki

ùïj,g m%;spdr oelaúu fjkqjg jHdmdrsl

l%shdj,ska yryd mrsir fjkiaúïj,g m%;spdr

oelaúh hq;=h. Wmdh ud¾.hg fjkia m%fõYhla

jkafka woaú;sh iïm;a yd ixúOdkj, úfYaI

ksmqK;d Wmfhdackh mßirfha fjkia úu yd

mdßfNda.sl wjYH;d j,g m%;spdr ±laúu

fjkqjg" ixúOdkh ;ukaf.au Okd;aul ls%hd

ud¾.fhka jHdmdßl mßirh fjkia lsßug W;aiy

lrhs'

5CA Sri Lanka

Draft Version

Wmdhud¾.sl ;SrK .ekSfï

lafIa;%

Wmdh ud¾.h hkq È.= ld,skj ixúOdkhl ÈYdj yd úIh m:h jk w;r th

jHdmdrh ms<sno Wkkaÿjla olajk md¾Yjhkaf.a wfmalaIdjka imqrd,sfï wruqKska

iïm;a yd ksmqK;d úkHdi lsßu ;=,ska fjkiajk mßirhl jdish ,nd.ks'

1.1 jHdmdrhl olakg we;s Wmdh ud¾. j¾.


6 CA Sri Lanka

jHdmdrh ms<sno Wkkaÿjla olajk md¾Yjhka hkq

ixúOdkfha l%shdldrlus ms<snoj Wkkaÿjla we;s

md¾Yjhkah. ixúOdkfha ishü Wkkaÿjla

olajk md¾Yjhkaf.a idrO¾u yd

wfmalaIdjka Wmdhud¾.sl ;SrK flfrys n,mdhs'

m%Odk Wkkaÿjla olajk md¾Yjhskaf.a jákdlï yd wfmalaIdjka yÿkd.eksu

(Johnson,scholes and Whittington, Exploring Corporate Strategy, 2007)

Wmdh ud¾.hla u.ska ixúOdkhla ;u wruqKq idlaId;a lr.kafka flfiao hkak

ms,snoj lghq;= lrhs' úIh m%úkhka Wmdh ud¾. ks¾udKh l, hq;= wdldrh

ms<snoj olajk woyia wms úuid n,uq' ;d¾lsl wdlD;sfhaÈ ;SrK .kq ,nkafka

mßirh yd ixúOdkh ms,sno ;d¾lsl úYaf,aIKh u.sks' úl,am Wmdh ud¾.

W;amdokh lsßfuka wk;=rej wdh;ksl iïm;a iy l=i,;d u; Tjqkaf.a l=i,;d

u; ;¾ldk=l=, we.hsug ,la flf¾' fuysos jHdmdrsl Wmdh ud¾. tla tla Wmdh

ud¾.j, we;s iqúfYaIs lreKq u; we.hsug ,la flf¾. tys wruqK jkafka wod,

Wmdhud¾.h mj;sk jHdmdr mrsirhg fldf;la ÿrg wkq.; jkafka o hkak

yÿkd .eksuhs. woH;k Wml%usl l<uKdlrK wdlD;shg wkqj Wml%ñl

l<uKdlrK my, uÜgfñs isg by, ugsgu fukau by, isg my,g ks¾udKh

l, yelsh. tu ksid Wml%ñl l<uKdrKfha os isÿjkafka Wml%uhka u;=jk úg

tajd ksrudKh lr .eksuhs. tysos idñm%odhsl Wml%u b;d l=vd mrsudKfha .e,mSï

yryd wod, jHdmrsl mrsirhg wkq.; lrkq ,efí.

Draft Version

1.2 Wmdh ud¾. uÜgï

jHdmdr ixúOdkhla ;=, úúO uÜgïj, Wmdh ud¾.sl ie,iqï lsßu isÿfõ' tajd m%Odk jYfhka ixhqla; uÜgñka" fomd¾;fïka;=/Ys%;sh uÜgñka yd fufyhqï uÜgñ f,i yÿkd.; yel

fuhg wu;rj iuqy jHdmdr ;;ajhka ;=,os tla tla iajdOSssk jHdmdr Wml%ñl jHdmdr tallhla f,i (Tatergic Busineess Unit& yÿkajk w;r tajd fjkqfjkailia lrkq ,nk ie,iqñ jHdmdr tall ie,iqñ f,i yeÈkafõ' tjeks wjia:djkak,os iuqy jHdmdrh ioyd ilia lrkq ,nk Wml%ñl ie,eiau ixhqla; ie,eiau jk w;r iuia;hla jYfhka ie,iqñ j¾. 4la iuqy jHdmdr ;;ajhka ;=,os olakg ,efís.

Wmdh ud¾.sl l,uKdlrKh jssYd, ixúOdkj, uÜgï ;=klska isÿfõ.

ixhqla; Wmdh ud¾. fuh iuia:hla f,i ixùOdkfha Wmdh ud¾.

yÿkd .ksñka jvd;a fmdÿ uÜgfï Wmdh ud¾.h

f,i yeoskaúh yels' WodyrKhla f,i os.=ld,fha

os wdh;kfha fj<om, fldgil ñ, by, kexjsu

ioyd jk Wmdh ud¾. oelaúsh yel '

iuqyfha jHqyhg wod, ;srK wdh;ksl

uÜgñka .kq ,efí' tkï m%Odk w;am;a lr.eksu

fyda jHdmdr tall tldnoaO ;srK jHdmdr tlal

m%Odk jYfhka bj;a lsßu" fyda iuia:hla

jYfhka iuqyhg kj uq,HlrKh

ms<sno ;SrK WodyrK fjs

jHdmdßl tall Wmdhud¾. fuh iuqy jHdmdr ;;ajhla ;=, tys tla tla iajdêk

jHdmdr fjkqfjka ilia lrkq ,nk Wmdh ud¾. fú'

Wmdh ud¾.sl uÜgïj, olakg we;s Wmdh ud¾.

jHdmdrh ;=, tla tla fufyhqï fyda ld¾hh ^fomd¾;fñka;=j& ioyd ilia lrkq ,nk Wmdh ud¾.sl ie,iqï fyda os.=ld,sk ie,iqï fñs kñka yÿkajkq ,efí.

ksoiqkla f,i ksIAmdok fufyhqï" úl=Kqï yd wf,úlrK f;dr;=re ;dlaIK" hkdÈh ioyd Wmdh ud¾. ;sìh yelsh'

jHdmdr tallhla ioyd Wmdh ud¾.sl ie,eiaula id¾:l úug bv we;af;a fufyhqï uÜgñka Wmdh ud¾. iM,odhs kï muKs'

CA Sri Lanka 3 7

fufyhqï fyda ls%hdldß Wmdhud¾.


Draft Version

6 CA Sri Lanka 6 CA Sri Lanka 6 CA Sri Lanka

6 CA Sri Lanka 6 CA Sri Lanka 6 CA Sri Lanka 6 CA Sri Lanka

6 CA Sri Lanka



wdh;ksl Wmdh ud¾. yd jHdmdßl Wmdh ud¾.

fndfyda jHdmdr wdh;ksl ujq jHdmdrh iy Wml%ñsl jHdmdr tall (SBU) .Kkdjlska

iukaú; úh yel' wdh;ksl ujq jHdmdrhla ks¾jpkh jkafka tys lsisÿ

fj<om,l .ekqïlrejka fdya ;r.lrejka iu. iDcq iïnkaO;djhla fkdmj;ajk w;r

Tyqf.a ld¾h Ndrh jkafka ksIamdok" fj<om, iy cd;Hka;r fufyhqïj, úúO;ajh wkqj

Wml%ñl jHdmdrsl talj, jHdmdßl ls%hdldrlïj, úIh m:h l<ukdlrKh lsßuhs'

Wml%ñsl jHdmdßl tallhla hkq ujq jHdmdrh fyda iuqy jHdmdrh hgf;a mj;sk iajdêk

jHdmdr tallhka jk w;r ;ukag wdfúksl jq ksIamdok yd fj<om, wxYhla Tjqkag we;'

fuu fj<om, tallj, l<uKdlrK j.lsu wod, jHdmdrj, by, l<ukdldrs;ajh orhs'

jHdmdr Wmdh ud¾.h ie,ls,su;a jkafka jHdmdrh ioyd uKav, wruqKq ;srKh lsßu iy

ie,iqï ld, iudjla ;=< ksYaÑ; b,lal fyda wruqKq idlaId;a lr .eksu ioydh' jHdmdr

ixúOdkhla ;=, úúO uÜgïj, wmdh ud¾.sl ie,eiau isofõ' iuia: wdh;ksl uÜgñka"

iuia:hla f,i wdh;kh ;=< m%dfoaYsh uÜgñka iy tla tla jHdmdr wxYh ioyd

ls%hdldrlï fyda fufyhqï uÜgñka mj;S.

b;d úYd, jHdmdßl ixúOdkhla idudkHfhka fjku m%Odk fufyhqï wxY .Kkdjlg

fnod we;' tla tla Wmdh ud¾.sl tall ioyd fjku jHdmdßl Wmdh ud¾.sl we;s neúka

fïjd Wmdh ud¾.sl jHdmdr tall f,i yeÈkafõ'

wdh;ksl Wmdh ud¾. u.ska wdh;khl iuia: wruqKq yd úIh m:h

iy wdh;khl újO ls%hdldrlñsj,g jákdlula tla lrkafka flfiao

hkak ms,noj wjOdkh fhduq lrhs ksoiqkla f,i kj N=f.da,sh

msysáula fyda fj<om,la olajd jHdma; lsßfï ;srKh

jHdmdrsl ugÜgfï Wmdh ud¾.h hkq yÿkd.kakd jHdmdrsl

tallhla ;=, jHdmdrh idr:lj mj;ajd .kafka flfiao

jHdmdrsl tallfha fj<ofmd, ljqrekao? ksIamdokh l=ula o

yd úslsksfus l%shdj,sfha flfia isÿ lrkafka o

hkak .kq ,nk ;srKj, tl;=jhs

fufyhqï Wmdh ud¾. hkq jHdmdr wdh;khla ;=,

mj;sk fomd¾;fuska;= ioyd ilia lrkq ,nk Wmdh

ud¾.hs. WodyrK wf,úlrKh" uq,H fyda

f;dr;=re ;dlaIKh jeks ixúOdkhl fomd¾;fñka;=

ioyd ilia lrk Wmdhud¾. yÿkajdosh yel iuia:

Wmdh ud¾.hg ^f;dr;=re ;dlaIKh" udkj iïm;a"

uq,H wf,úlrK hkdÈ m%Odkska nojd .eksu" we.hsu yd

fldkafoaisj,g tl. úu hkdÈh&

6 CA Sri Lanka

BL8 | mßÉfcaoh11 jHdmdr l<uKdlrK ls%hdj,sh iy ;dlaIKhDraft Version

CA Sri Lanka 9

1.3 Wmdh ud¾.sl ;srKj, ,laIK

my; j.=fõ Wmdh ud¾.sl ;srK .eksfï fjkia ,laIK biau;= lrhs'

Wmdh ud¾.sl ;srKj, ,laIK

ixlS¾K;ajh Wmdh ud¾. ;srK ixls¾K fõ' i,ld ne,sh hq;= wka;¾

iïnkaO;d idOl .Kkdjla tajdg iïnkaO jk w;r

´kEu Wmdh ud¾.sl ;srKhlska fndfyda jsg úúOdldr

m%;sM, ,efnkq we;'


wúksYaÑ;;dj j¾;udk ;;ajhka ys ksfõoH iajNdjh iy ´kEu

ls%hdud¾.hl we;s úh yels m%;súyl ms<snoj Wmdh

ud¾.sl ;srKhla jgd by< wúksYaÑ;;djla ;sìh yels'

jHdydr fufyhqï

flfrys n,mEu

Wmdh ud¾.sl ;srK fufyhqï ;srK .eksfïos mq¨,a

n,mEula we;s lrhs îxúOdkfha my< uÜgïj, ;srK&.

tajd iuia: ixúOdkhg

fyda jHdmdrhg n,mdhs

Wmdh ud¾.sl ;srK iuia:hla f,i wdh;kj,g n,mdk

w;r fufyhqï iy ls%hdldß isudjla blaujd hk

ls%hdj,ska wjYH fõ' tneúka taldnoaO m%fõY.hla wjYH

fõ'

mß.KllrK yd ikaksfõok ;dlaIKh hk wxYj, ;dlaIKsl úm¾hdifha fõ.h

fõ.j;a fõ' flfia fj;;a tajd laIqøcsú úoHdh" ffjoH úoHdj" wNHjldY ;dlaIKh

wdydr ;dlaIKh iy jHdmD;shg iñmj iïnkaO jk wxYj, m%Odk j¾Okhla fõ'

2.1 ;dlaIKfha ld¾h Ndrh

úúO wdldrfhka w.h ks¾udKh lsrSu ioyd ;dlaIK ie,lsh hq;= f,i odhl fõ'

;dlaIKh m%Odk wdldr ;=klska 3 jHdmdr jákdlulg odhl fõ'

2 Wmdhud¾. ilia lsßfïos yd ls%hd;aul lsßfïos ;dlaIKfha ld¾h Ndrh'

Draft Version

10 CA Sri Lanka

w.h tl;= lsßu

fufyhqï ;dlaIKh jHdmdr fufyhqï Ndú;fhka ;d¾lsl f,i fjkia

lr we;' w;ska isÿ l< fndfyda fufyhqï j¾;udkfha

iajhxl%shhs' fnfyda m%foaYj, ;dlaIKh ñksiqkag jvd

ld¾hflaIu jk w;r ixúOdkfha mqoa.,hka wdfoaY lr we;'

ld¾hd, ls%hdmámdá ô;a; ieliqï moaO;s& isg l¾udkA;

Yd,dj olajd iy fiajd iemhsu olajd fndfyda ls%hd mámdá

iy ls%hdj,ska iajhxls%h fõ'

kj ksIamdos;

yd fiajd

;dlaIKsl fjkiaúï kj ksIamdos; ixj¾Okhg fya;=

ú ;sfí' md¾fNda.sl ksIamdos;j, fndfyda j¾Okhla ckudOH

yd ikaksfõok lafIa;%fha isÿ ú we;'


f;dr;=re f;dr;=re ;dlaIKh f;dr;=re yqjudre lr .eksug iy oekqu

ks¾udKh lsßug o;a; /ia lsßug" .nvd lsßug iy

úfYaf,aIKh lsßug we;s yelshdj úYd, f,i jeä lr we;'

2.2jákdlï$w.hoduhg ;dlaIKfha n,mEu

w.hodu úfYaf,aIKh u.ska ;dlaIKfha n,mEu ;lafiare lsßug iy w.h tl;=

lsßu ioyd Ndú;d l< yels jákdlï oduh ;=< ls%hdj,s yÿkd.eksug Ndú;d l<

yelsh' ksoiqkla f,i fufyhqï ls%hd;aul lsfïos Ndú;d lrk lD;su nqoaêh iy

wf,úlrKh ;=< Ndj;d jk iudc udOHh'

w.h odufha ls%hdldrlu ;dlaIKsl w.h tl;= lsßfï ksoiqka

øjH ñ,g .eksu f;dr;=re ;dlaIKh Ndú;d lsSßu ioyd f;d.

md,kh" øjHuh wjYH;d ie,iqï lsßu" jHjidh

iïm;a ie,iqï lsßu (ERP) kshñ; fj,djg

ñ,os .eksï (Just in Time) jeks moaO;s we;=<;a fõ'

fufyhqï ld¾Hhka iajhxls%h lsßug yd jeä oshqKq lsßug ;dlaIKh

Ndú;d l< yelsh' ksoiqka f,i frdfndajre" ls%hdj,s

md,kh" hka;% WmlrK md,kh" mß.Kl wdOdrl

ksIamdok" (CAM) mß.Kl taldnoaO ksIamdok (CAD) iy jHjidh iïm;a ie,iqï lsßu (ERP)

ksIamdos; fnodyeßu .nvd l<ukdlrK moaO;sh u.ska

l<ukdlrejkag .nvd fufyhqï md,kh lsßug

Wmldß fõ'

RFID u.ska fnòdyerSus lsßu jeks lafIa;%

j, ;dlaIKh Ndú;d lsßu fmr mßÉfcaoj, úia;r lr

we;

Draft Version

CA Sri Lanka 11

wf,úlrKh yd úl=Kqï is,a,r fjf<kaoka msßlaiqï j,os EPOS moaO;s úl=Kk

wjia:dfõ úoHq;a ieliqï Ndú;d lr;s' mdßfNda.sl

iïnkaO;d l<ukdlrKh ioyd ;dlaIKh Ndú;d lsßu

fiajd ux.l wf,úlrKh mdßfNda.sl o;a; iuqodh u.ska wf,úfhka miq fiajd iy jsl=Kqï ioyd wka;¾cd,h Ndú;h jeä fjñka úlsKsu iy mdßfNda.sl meñKs,s iy úuisï iu. lghq;= lsßug wdh;kj,g bv ,nd foa.

m%;siïmdokh f;dr;=re ;dlaIKh iajhxls%h ñ,os .eksfï ;srK úh

yels w;r EDI iu. iemhqïlre fj; ieneoshla

f,i Ndú;d l, yel ÊDI) bf,lafg%dksl o;a;

yqjudrej&

udkj iïm;a

l<uKdlrKh

f;dr;=re ;dlaIK fhÿug l=i,;d o;a; iuqodhla

kv;a;= lsßu iy ld¾h uKav, ie,iqï lsßu we;=<;a

fõ'


f;dr;=re moaO;s iy f;dr;=re ;dlaIKh wdh;skl Wmdh ud¾. f.g iyh úh

hq;= nj meyeos,sh. kuq;a f;dr;=re ;dlaIKhg wdh;ksl Wmdh

ud¾.hg n,meï l< yels l%u .Kkdjla ;sfí'

1985 os ydjâ jHdmdr idudf,dapkh u.ska, uhsl,a fmdag¾ iy úlag¾

ñ,¾ úiska ,smshla m%ldYhg m;alr ,o w;r f;dr;=re ;dlaIKfha fõ.j;a yd

mq¨,a ixj¾Okfha m%;sM, j,g uqyqK fok idudkH l<ukdlrejka b,lal

lr .;af;ah' th uSg jir .Kkdjlg fmr ,shd ;snqKo f;dr;=re

moaO;sj, Wmdh ud¾.sl fiajd kshqla;sh yd f;dr;=re ;dlaIKh

Ndú;d lsßu iïnkaOfhka fuu ,smsh b;d jeo.;a ;;ajhla Wiq,hs'

f;dr;=re ;dlaIKh Wmdh ud¾.sl jeo.;a jq us, ;r.fha iajNdjh

fjkia jq wdldrh, kj f;dr;=re ;dlaIKh n,mEug ,lajq

mßirh ;=< ;r. lrkafka flfiao@ hkak fuu ,smsh u.ska meyeos,s lrhs'

Draft Version

12 CA Sri Lanka

2'3 f;dr;d=re ;dlaIKfha Wmdh ud¾.sl jeo.;alu

f;dr;=re ;dlaIKh w.h oduh mßj¾;kh lrhs' jákdlï odu wdlD;sh ûhsl,a

fmdag¾ úiska ks¾udKh lrk ,o& úúO ls%hdldrlï kjhla yryd .kqfokqlrejka

ioyd jHdmdrh w.h tl;= lrk wdldrh ksrEmKh ioyd jHdmdrh w.h tl;=

lrk wdldrh ksrEmKh lrhs' m%d:ñl wjiaMd myla iy wdOdrl wjiaMd y;rla

jYfhka fmdag¾ iy ñ,¾f.a ,smsfha ioyka wjia:d tla tla jákdlï

odu ls%hdldrlï fN!;sl yd f;dr;=re hk fowxYfhkau

mj;s' uE;la jk ;=rdu ;dlaIKsl oshqKqj fN!;sl wxYfha mej;sho

jra;udkh jk úg th f;dr;=re ;dlaIKh u; mokï fõ'

ir, jeä oshqKq lsßï isÿ lrkqfha mj;akd o;a; wdlD;s fõ.j;a yd jvd ksjerosj

ielisfuks' l,ska fkd;snq f;dr;=rej, kj m%jdyhka ks¾udKh lsßfuka jvd;a

kdgldldrh' fuh úúO ls%hdldrlï w;r iïnkaO;d flfrys úfYaI n,meula we;s

lrk w;r idud.fï ;r.ldß úIh m:h mq¨,a lrhs" th ld¾hlaIuj l< yels

ls%hdldrlï mrdihls'

fmdag¾ iy ñ,¾ úiska jákdlï odufha rEm igykla imhk ,o w;r

tu.ska ,smsh ,shk wjia:dfõ f;dr;=re ;dlaIKh úúO ls%hdldrlï flfrys

n,mEï l< wdldrh ms,sno ksoiqka imhhs' t;eka isg ;dlaIK oshqKq ú we;;a

wdlD;sfha woyia fkdfjkiaj wod, fõ'


Draft Version

CA Sri Lanka 13

3 jHdmdr ls%hdj,sfha ;dlaIKsl fhÿu


iuld,sk ixúOdk ;=, f;dr;=re moaO;s jvd jvd;a .;sl ld¾hNdrhla bgq

lrk w;r wka;¾cd,h fndfyda ixúOdkj, jHqyhg iy tajd jHdmdr lrk

wdldrh flfrys úYd, n,mEula lr we;'

3.1 oekqï l<ukdlrK moaO;sh (KM) oekqu l<ukdlrKh hkq tys mßirh iy ls%hdj,ska ms<sno wjfndaO jeä oshqKq

lsßu ;=<ska wdh;kj, id¾:l;ajh idlaId;a lr .eksug iy mj;ajd.eksug m%Odk

idOhls'

iuld,sk wd¾:lfha ;r.ldß jdis ioyd ;srKd;aul wdh;ksl iñmhka f,i

oekqu jeä jeäfhka ms,s.eksug ,laj we;'

oekqu l<ukdlrKh moaO;sh ys tla m%Odk mrud¾:hla jkafka ixúOdkhl iy tys

ld¾h uKav,h fyda l<ukdlrejka úiska oekqu ,nd .eksu" ixúOdkh lsßu

iy .nvd lsßuh'

ixúOdk ioyd jeo.;a m%dfhda.sl ldrKhla jkafka úúO uÜgïj, iy úúO

ikao¾Nhkays m%fhdackj;a oekqï .%yKh lr .eksu iy Wmfhdackh'

oekqfï jákdlu yÿkd .eksu iy o;a; ixúOdkh lsßfï wjYH;djh wjfndaO

lr .eksu iy thg m%fõY úh yels úu kúk f;dr;=re ;dlaIK moaO;sj,

j¾Okhg fya;= ú ;sfí' tjeks moaO;s w¾: oelaúu wkqj meyeos,s oekqfuka lghq;=

lrhs' tkï mq¨,a f,i fnod yßk oekqu fõ'

ld¾hd, iajlsh moaO;s hkq ld¾hd,hl M,odhs;dj oshqKq lrk f;dr;=re ;dlaIK

fhÿuls' fïjdg jpk ieliqï iy y~ mKsúv moaO;s we;=,;a fõ'

iuqy uDÿldx. hkq wdh;khl iyfhda.s jev ioyd iy jk fuj,ï tl;=jls'

(CIMA ks, mßNdIs;h&

lKavdhï uDÿldx.$ iuqy uDÿldx. ksIamdol ie,iqï lr we;;a lKavdhfï iducslhka w;r ikaksfõokhg iydh úu iy lKavdhu iu. jev lrk f;dr;=re .%yKh lr .eksu ioydh úl=Kqï ikao¾Nhla ;=< th ixpdrl igyka" ÿrl:k weu;=ï igyka" iy ,smskh" Kh kshuhka iy iïnkaO;d jeks uq.sl o;a; we;=¨j ;ks .kqfokqlrejkag wod< ish¨ f;dr;=re má.; lr ,nd .eksug myiqlï imhhs' lKavdhï uDÿldx. u.ska o;a; iuqodhka iy mKsjqv mqjre m;aúfï Wm f,aLk.; lsßu" l,hq;= ,ehsia;=j iy fmdag¾ jeks myiqlï imhhs'

uhsfl%dfid*aÜ T*sia 365 hkq iuqy uDÿldx. ksIamdokhla ioyd fydo ksoiqkls'

Draft Version

14 CA Sri Lanka

ld¾h m%jdy moaO;s

ld¾h m%jdykhla hkq ld¾h ud,djla jk w;r th wdh;kh ksYaÑ;

m%;sM,hla ,nd .eksu ioyd bgql, hq;=h'

ksoiqkla f,i" kj WmlrKhla ñ,g .eksu ioyd fomd¾;fñka;=jg

iemhqïlrejkaf.ka ñ, .Kka ,nd .eksu" jHdmdr kvqjla ilia lsßu" ñ,os .eksfï

weKjqula by< kexúu ^jHdmdrsl kvqj wkqu; jq miq& iy ñ,os .eksfï

wdKjqï iemhqïlref.a bkafjdhsishg fmr .e,msu wjYH fõ' f.úu ioyd

bkafjdhsish wkqu; lsßu'

w;afmd; moaO;sh" f,aLK ke;s ú hdug fyda ms,sfj, ke;s úug wjia:djla ;sfí'

iajhxls%h ld¾h m%jdy moaO;sh u.ska .eg¨ u. yrjd .kq ,nkafka ,sms f.dkq

cd,hla yryd f.k hdug fyda ;ks o;a; iuqodhla ;=< kv;a;= lsßug yelsúfuks'

iqÿiq mßYs,lhkag wjYH fj,djg m%fõY úh yelsh' ls%hdjka kshñ; fj,jg

meñKs úg ld¾h uKav,h fyda l<ukdlrejka oekqj;a lrk u;la ;sfí' iajhxls%h

ld¾h m%jdy moaO;shlg we;=<;a l< yelsh'

wka;¾cd,h

wka;¾c,h hkq wka;rcd, ;dlaIK iy fm%dafgdaflda, Ndú;d lrñka f;dr;=re

yqjudre lr .eksu ioyd Ndú;d lrk wNHkA;r cd,hls' fï ioyd fydou

WodyrKhla jkafka fldgia ,laIhhs' wka;¾cd,hla jg we;s *h¾fnda,h

ixúOdkfhka msg; isg wkjirfhka m%fõY úu j,lajhs' ieu fiajlfhl=gu

n%jqirhla we;s w;r" úúOdldr ud;Dld ms<sno wdh;ksl f;dr;=re

fhdojd we;s fiajdodhl mß.Klhlg m%fõY úug Ndú;d lrk w;r

iuyr wjia:dj,os wka;¾cd,hg m%fõYho ,nd foa' fhÿug iud.ï mqj;am;a"

fm%arl øjH" ls%hd mámdáh iy m%;sm;a;s w;afmd;a iy wNka;r o;a; iuqodh

we;=,;a fõ'


(w) fiajlhkag wka;¾cd,h yryd ,nd .; yels f,aLK .nvd lsßu"

uqøKh lsßu iy fnod yeßu bj;a lsßsfuka b;=reï ,efnkq we;'

(wd) ,smsf.dkq f;d. jYfhka ;nd we;s w;r tajd fiúug wjYH kï"

wka;¾cd,h yryd f,aLK fndfyda úg nyq,j Ndú;d fõ' fuhska woyia

lrkafka M,odhs;djfha yd ld¾hlaIu;djfha jeä oshqKqjla we;s njhs'

(we) úoHq;a wdldrfhka f;dr;=re hdj;ald,sk lsßu myiqh'

Draft Version

CA Sri Lanka 15


ndysr cd,h

ndysr cd,h hkq ixúOdkhg iïnkaO úug wka;¾cd, ;dlaIKh Ndú;d lrk

iyfhda.s;d cd,hls' ksoiqkla f,i jHdmdrh Tjqkaf.a iemhquslrejka iu. iïnkaO

lsßu ndysr cd,h" wka;¾cd, iy iqm¾fkÜ j,g fnosh yel'

wka;racd,h

wka;racd,hlg m%fõYh iemhqïlrejka iy .kqfokqlrejka jeks úYajdiodhl ndysr

wdh;k fj; jHdma; l< úg th wka;¾cd,hla njg m;afõ' wka;¾cd, moaO;s

wka;¾.;h iy ls%hdldß;ajh th imhk ixúOdkfha md,kh hgf;a mj;s'

wka;¾cd, u.ska iemhqïlrejkag yd .kqfokqlrejkag Odrlhd i;=j we;s

o;a; fj; jrm%idosl m%fõYhka ,nd .eksug bv ,nd foa' ndysr mßYs,lhd

moaO;s f;dr;=re wka;¾.;h u; rod mj;s kï fuh os.= ld,sk iïnkaO;djhl mokï

úh

iqm¾fkÜ

iqm¾fkÜ wka;¾cd,hlg jvd fjkia jk w;r th iuqmldr wdldrfhka

ilid we;s w;r md,kh ;ks Odrlfhl= úiska isÿ fkdlf¾' b,lalh jkafka

wod< wdh;kj, taldnoaO;djfha iuia: ld¾hlaIu;dj iy;sl lsßuhs'

wdrlaIdj hkq ndysr cd,hg m%Odk .eg¨jla jk w;r *h¾fnda,a" fiajdodhl

l<ukdlrKh" ixfla;h iy äcsg,a iy;sl ksl=;a lsßu wjYH úh yelsh'

úfYaI moaO;shla hkq isñ; oekqulska hq;a lafIa;%hla ;=< udkj úfYaI;dj .%ykh

lr.kakd mß.Kl jev igykls' tjeks uDÿldx. i;H" ixl,amh iy tajd w;r we;s

iusnkaO;dj,ska iukaú; oekqu mokula Ndú;d lrk w;r .eg¨ úiosu ioyd

rgd .e,msfï l%u Ndú;d lrhs' lD;su nqoaêh iy hka;% bf.ksu iajhxls%hlrKh

Wmfhda.s lr .; yels wdldrh ms<sno fydo ksoiqkla fõ' WodyrKhla f,i fndfyda

wdh;k oeka iDcq Kh whÿïm;a ielisu ioyd úfYaI l%uhla Ndú;d lrhs' Kh

whÿïlref.a ku iy jvd;au uE; ,smskh" Tjqkaf.a wdodhu iy udisl msßjeh iy

fjk;a Kh ms,sno úia;r jeks mßYs,lhd moaO;shg hï m%Odk lreKq we;=,;a lrhs'

úfYaI{ moaO;sh

yel'

Draft Version

tjeks moaO;shla

tlai;a ckmo is,a,r fjf<kaol= jk fnda,a-jdÜ kels iy ìh¾ wf,úh w;r

wkfmalaIs; iïnkaO;djh fidhd .;af;ah' jev lrk fj,dfjka miqj fofokdu

tlu fj,djl úlsKsug keUqre jq nj fnda,a jdÜ fidhd.;a w;r l=vd orejka

isák msßus hk w;ru.os kems ñ,os .eksu meje;ajq nj;a tljr ìh¾ ñ,os .;a nj;a

ks.ukh lf<ah'

;¾ldkql=,j" tu ksid whs;su fol tlu idmamq wka;racd,hlg oud ;sfí kï

foflysu úl=Kqï jeä úh hq;=h' fnda,a jdÜ fuh W;aiyd l< w;r th id¾:l úh'

my; j.=fõ o;a;" f;dr;=re iy oekqï fjkalr yÿkd.; yels w;r

wod< f;dr;=re ;dlaIK moaO;s we;=<;a fõ'


14 CA Sri Lanka 14 CA Sri Lanka

(w) whÿïlreg uSg fmr fydo Kh jd¾;d ;sfíoehs ne,sug tys o;a; .nvdjg

tfrysj ,nd os we;s lreKq mßlaId lrkak'

(wd) Kh wdmiq f.úug whÿïlreg yels oehs ne,sug .Kkh lsßï isÿ lrkak'

(we) Kh whÿïlre fydod wjodkula we;s Kh fokakdf.a me;slv fld;rï

ÿrg .e,fmao hkak ms<sno ;skaÿjla ,nd fokak ^Kh fokakdf.a fmr w;aoelsï u;

mokïj&

(wE) fuu ielisfï m%;sM, u; mokïj ;srKhla fhdackd flf¾'

m%fõY úh yels wdldrj,ska úYd, o;a; m%udKhla .nvd lsßug f;dr;=re ;dlaIK

moaO;sh Ndú;d l< yel'o;a; .nvdjla úl=Kqï weKjqï ieliqï moaO;shla

jeks fufyhqï moaO;s j,ska o;a; ,nd .kakd w;r .kqfokq idrdxY.; fkdlr

th tys uq,sl iajrEmfhka .nvd lrhs' úYaf,aIK;d;aul yd úuiqï ud¥ldx. ,nd os

we;s w;r tu.ska ´kEu jÜgjk idrdxY.; lsßu yd ixia:d.; lsßu ioyd

jd¾;d bossßm;a l< yelsh'o;a; leKsfï uDÿldx. Ndú;d lrk úg

o;a; .nvdfõ jákdlu jeä fõ' WodyrKhla f,i úYd,

o;a; iïnkaOfhka úúO m%Njhkaf.ka úúO o;a; .%yKh lr.kq,eí'uDÿldx.h l,ska

fkdokakd iïnka|O;d fidhd .kakd w;r idudkH idrdxY jd¾;d u.ska ,nd.;

fkdyels wjfndaOhla ,ndfohs' fuu ie.jqKq rgdjka iy iunkaO;dj by; w¾:

olajd we;smßos oekqfuka iukaú; jk w;r ;srK .eksu i|yd u. fmkaúug iy

wkd.; yeisßu mqfrdal:kh lsßug Ndú;d l< yels o;a; bf.ksu hkq wdh;ksl

bf.ksug odhl fõ'






16 CA Sri Lanka

Draft Version

o;a; f;dr;=re oekqu

iajNdjh lreKq ieliq lreKq w;r iïnkaO;d

f;dr;=rej,ska jgyd.;a rgd

ikao¾Nfha

jeo.;aluiïmq¾K iuyr ikao¾Nh

iajdêk

jHdmdrhg

jeo.;aluf,!lsl Wmdh ud¾.slj

m%fhdackj;a úh

yels'wod<

f;dr;=re ;dlaIK

moaO;shld¾hd,

iajhxlsh

o;a; .nvd

o;a; leksj

wka;racd,h

úfYaIs;

moaO;sh

flfia fj;;a oekqï l<ukdlrKh hkq f;dr;=re ;dlaIK moaO;s .ek muKla

fkdjk nj i,lkak' id¾Ól oekqï l<ukdlrKh ls%hdjg kexúu ioyd mqoa.,hka

iy ls%hdj,skao we;=,;a úh hq;=h' WodyrKhla f,i oekqu fnod .eksu osß.ekaúu

ioyd wdh;ksl ixialD;sh fjkia lsßu'

3.2 oekqï moaO;hka ioyd Wmdh ud¾.hla

kj oekqu iïm;a Wmdh ud¾.slj Wmfhdackhg keje;s ixúOdkhla Wmdh ud¾.sl

m%fõYhla .; hq;=h' oekqï jvd;a fydoska m%fhdackhg .; yels lafIa;% yÿkd .eksu

ioyd by< Wmdh ud¾.hla iuia: Wmdh ud¾.sl ie,eiau Ndú;d lrhs' jeo.;a

wjYH;d iy .eg¨ ;srKh lsßu ioyd mj;akd m%Odk jHdmdr ls%hdj,ska ms<sno

m¾fhaIK jk mokï jq Wmdh ud¾.hla mokï fõ'

flfia fj;;a i;H Wmdh ud¾.hla ixj¾Okh lsßu yd ls%hd;aul lsßu

iïnkaOfhka i,ld ne,sh hq;= m%Odk mshjr 5 la we;'

lKavdhï uDÿldx. úfYaIs; moaO;s jd¾;d ,súu uDÿldx.

l<ukdlrKh ioyd

fndfyda úg m%fhdackj;a fõ'


CA Sri Lanka 17

(w) fcaIaG l,ukdldß;ajfha iyh fcHIAG l<ukdlrKfha wjYHjkq we;'

wjYH iïm;a iemhqus yd oekqï mokï lr.;a ixialD;sfha j¾Okhg kdhl;ajh osu

muKla fkdj" fcHIaG l<udlrejka Wmdh ud¾.hg iydh olajk nj;a fkdfmksu

ksid wfkla ld¾h uKav,hgo tfia fkdlrkq we;'

(wd) f;dr;=re ;dlaIK há;, myiqlï ia:dmkh lsßu oekqï .%yKh

lr .eksug .nvd lsßug yd ikaksfõokh lßug wdh;k.;j yelshdjla we;s nj

iy;sl lsßu ioyd f;dr=re ;dlaIK oDvdx. yd uDÿldx. ,nd.; hq;=h'

Draft Version

oekqï l<ukdlrK Wmdh ud¾.fha wdêm;Hh orkjdg jvd f;dr;=re ;dlaIK iyh

úh hq;=h' Wmdh ud¾.fha ixialD;sl wx.hla yd ixúOdkhl p¾hd rgdjka

f;dr;=re ;dlaIK wx. fuka tys id¾:l;ajhg ;srKdusl jkq we;'

f;dr;=re ;dlaIKhg oekqï l<ukdlrK ;ksju mj;ajd .; fkdyel' WodyrKhla

f,i lKavdhï w;r oekqu fnod .eksug kï" úúO lKavdhï j,g idudcslhska th

fnod .eksug iqodkï úh hq;=h ms<sno tla WÑ; ksrlaIhla jkafka M,odhs oekqï

80] l<uKdlrK yd ixúOdkd;aul yd 20] ;dlaIKhhs'

3.3 oekqï l<ukdlrKfha m%;s,dN

oekqï l<ukdlrKh hkq ixúOdkhla ;=< isák mqoa.,hkaf.a oekqu yd f;dr;=re

fnodf.k th ixúOdkh ;=< isák fjk;a mqoa.,hkag Ndú;d l< yelsh'

flfia fj;;a tys jeä oekqï mokï lrf.k ;r. lsßug yd w.h tl;= lsßug

wdh;kj,g we;s yelshdj jeä lsßu fukau by< Y%u n,ldfha wNSfma%rKh ;=<ska

oekqï l<ukdlrKh ys M,odhs;dj jeä oshqKq l< yel'

oekqu Ndú;d lsßug ld¾h uKav,h Wkkaÿ l< fyd;a fuys ld¾HlaIu;dj jeä oshqKq

lsßug Wmldß jk w;r jeä kjHlrKhg uÕ mdohs' l<udlrKh ieu úgu l< hq;=

foa mjikjdg jvd ls%hdj,shl jev lrk ld¾h uKav,h tu ls%hdj,sh jeä oshqKq l<

yels oehs ne,sug jvd;a fhda.H fõ' ta yd iudk jq ixúOdkh ;=< oekqfuys iM,odhs

f,i yqjudre lr .ksñka ;srK .eksu jeä oshqKq l< yel. ulaksidoh;a

l<ukdlrejka úiska Tjqka fkdi,ld yeßh yels i,ld n,kq we;'


18 CA Sri Lanka

(we) o;a; iuqodfha ixj¾Okh lsßu" Wiia o;a; iuqodhla l<uKdlrk

moaO;s ixj¾Okhg lsßu wjYH úh yels w;r" tajdfha ie,iqu yd jHqyh

ms<sno úia;r ixúOdkh úiska .%yKh lr .eksug wfmalaId lrk oe wkqj

ilia lr we;'

(wE) fnod .eksfï ixialD;shka j¾Okh lsßu oekqu n,h ksfhdackh lsßu

ioyd mq¨,a f,i .kakd w;r ld¾h uKav,h th fnod .eksug jvd Tjqka

oekgu;a reialrf.k we;s oekqï reialr .eksug wjYH jkq we;'

(b) oekqu w;am;a lr .eksug yd Ndú;d lsßu mj;akd oekqu o;a; .nvdj,

igyka lr.; hq;=h' o;a; iuqodhla Ndú;d lrkafka flfiao hkak ms<snoj

ld¾h uKav,h mqyqKq l, hq;= w;r tfia lsßug osßu;a l, hq;=h'

flfia fj;;a" jeo.;a jkafka oekqï l<ukdlrK moaO;s yd tajdfha há;,

myiqlï ioyd f;dr;=re ;dlaIK wxYhla ;snqKo" oekqï l<ukdlrK Wmdh

ud¾.hla f;dr;=re ;dlaIKh u; mokïj fkdúh hq;=h'

Draft Version

4' ;dlaIKh yd kjHlrKh ;=,ska jHdmdr jákdlï ks¾udKh lsßu ^jákdlï ks¾udKh &

;dlaIKfha n,mEu i,ld ne,sug fydo l%uhla jkafka w.h odj úYaf,aIKhka

Ndú;d lssu yd w.h tl;= lsßu ioyd Ndú;d l< yels jákdlï odjfha ls%hdj,s

yÿkd .eksuhs'


CA Sri Lanka 19

4'1 f;dr;=re Wml%uhl uq,sldx.

wdh;khl f;dr;=re Wml%uh uQ,sldx. ;=klska iukaú;h'

•f;dr;=re moaO;s Wml%uh

•f;dr;=re ;dCIK Wml%uh

•f;dr;=re l<uKdlrK Wml%uh

f;dr;=re moaO;s Wml%uhla hkq b;d os.=ld,fhaoS f;dr;=re ;dCIK yd f;dr;=re

l<uKdlrK Wml%uhkays Ndú;dj yryd wdh;ksl jHdmdrsl Wml%u jeäoshqKq

lrkafka flfiao? tfia ke;fyd;a kj Wml%ñl úl,amhka yÿkd .kafka flfiao

hkak úuid ne,Suhs' fuysoS f;dr;=re ,nd .ekSu" f;dr;=re mj;ajd.ekSu fukau

f;dr;=re fnodyerSfï l%ufõohka fudkjdo hkak ms<snoj wjodkh fhduq l, hq;=h'

f;dr;=re moaO;s Wml%uh ls%hd;aul ùug iyfhda.h olajk wfkla moaO;s fol

jkafka

(w) f;dr;=re ;dCIKsl moaO;s Wml%uh - tkï wdh;ksl f;dr;=re wjYH;djh ta

fjkqfjkau wdh;khg oersh yels Wmrsu msrsjeh u; ikaikaokh lr oDvdx."

uDÿldx. fukau mrs.Kl m%f,apk moaO;s ilia lrkafka flfiao hkak fidhd n,hs'

(wd) f;dr;=re l<uKdlrK Wml%uh - tkï f;dr;=re mrsYS,lhkag wjYH f;dr;=re

tl;= lsrSu" .nvd lsrSu" yd fnod yerSu fukau h,amek .sh f;dr;=re fnodyerSu

je,elaùfï Wml%uhhs'

Draft Version

oshqKq l< yelso ksoiqkla f,i Wmdldrl ls%hdldrlï j,ska f;dr;=re ld,

m%d:ñl ls%hdldrlï ioyd ,nd.; yel'

(wd) m%d:ñl ls%hdldrlï yryd f;dr;=re m%jdy jeä oshqKq lsßug IS yd

f;dr;=rej,g yelso ksoiqkla f,i úl=Kqï yd wf,úlrK fufyhqï iu. iïnkaO

lsßu fyda ksIamdokh ms,sno ud¾.; f;dr;=re iu. úl=Kqï yd wf,úlrK iemhsu

ioyd udOHu o;a; .nvdjla Ndú;d lrñka msg;g hk iemhqï'

(we) ndysr wdh;k iu. jvd;a iM,odhs iïnkaO;d we;s l, yelso@ ksoiqkla f,i

EDI Ndú;d lsßfuka rg ;=,g meñfKk f,dcsiaála oshqKq l, yelso@

(wE) ´kEu ls%hdldrlul msßjeh wvq lsßug Ndú;d l, yelso@ ksoiqkla f,i

jeämqr iajhxls%hlrKh fyda ls%hdldrlï mßj¾;k lsßu ioyd ldur ;sfío"

ke;fyd;a oekg mj;sk f;dr;=re ;dlaIKh fuj,ï yd Ys,am l%u Ndú;d lr

(b) m%;sks¾udKh lsßuo@

jákdlï odufha j¾;udkd;aul fjkialï isÿlsßu fukau lvdlmam,aldß ;dlaIKh

yd ksIamdokh ls%hdj,sh fyda fiajd kjHlrKhla Ndú;fhka wdh;kj,g

Tjqkaf.a fufyhqï mßj¾;kh lsßug ;dlaIKhg yelsfõ'

4'2 jákdlï odu úYaf,aIKfhka jvd ld¾hlaIuj fyda iM,odhs úh yels lafIa;%

yÿkd .eksfuka IS/ f;dr;=re ;dlaIK Wmdh ud¾. u.ska tu ls%hdldrlï iy

úfYaIfhka ;r.;dß jeo.;a ls%hdldrlï jeä oshqKq l< yels wdldrh ;srKh

lsßug W;aiyd l< yel'

(w) f;dr;=re ;dlaIKh Ndú;fhka úúO ls%hdldrlï w;r iïnkaO;d jeä

4'3

m¾fhaIK yd ixj¾Okh iud.ï ioyd kjHlrKfhaos jeo.;a m%jdykhla úh yel'

ksYamdok fyda ls%hdj,ska ys id¾:l kfjda;amdokfha u.ska ;r.ldß jdishla yd iud.ug

jákdlula ks¾udKh l, yel'

flfia fj;;a fndfyda m¾fhaIK jHdmD;s ksu lsßug ld,hla .;jk w;r tajd ñ, wêl

fõ' fndfyda kj ksYamdok ixj¾Okh fj,om,os .;a lsßfï wêlrk lrd ,.d úug

wiu;a fõ' fj<om,g osh;a lrk ,o iuyr ksIamdok jdKscuh wid¾:lajhla fõ'

tneúka tu ksIamdok úlsKsfuka ,efnk wu;r ,dN Tjqkaf.a m¾fhaIK yd ixj¾Ok

msßjeh blaujd fkdhk njg j. n,d .eksu ioyd m¾fhaIK yd ixj¾Ok lghq;=

m%fõYfuka l,uKdlrKh l, hq;=hs'

m¾fhaIK lghq;= wixls¾K fyda jHjydßl fõ'm¾fhaIK ixj¾Okfhka fjkia fõ'

20 CA Sri Lanka


ld¾hlaIu;dj ;srKh lsßu iy l,ukdlrKh lsßu

w.h ks¾udKh ioyd m¾fhaIK yd ixj¾Okh

Draft Version

wixls¾K m¾fhaIK kj úoHd;aul fyd ;dlaIKsl ±kqu fyda

wjfndaOh ,nd .eksu ioyd fuh wrïNl m¾fhaIK

fõ' meyeo,s jdKsc fyda m%dfhda.l wjidkfha fkdue;'

wixls¾K m¾fhaIK u.ska fndfyda m%udKhla rcfha

wruqo,a fyda úYaj úoHd, ;=, isÿ lrkq ,nhs'

jHjydßl

m¾fhaIK

20 CA Sri Lanka

ixj¾Okh

fuu wixls¾K m¾fhaIK jeks wdrïNl lghq;= jk

kuq;a thg ksYaÑ; m%dfhda.sl wruqKla fyda fhÿula

we;' ksoiqkla f,i úfYaIs; ffjoH m¾fhaIK

wjidkfha ;u j¾Okhg fya;= úh yel'

wNHjldY ;dlaIKfha wxYhkays jHjydßl

m¾fhaIKhkag wjidkfha jdKscuh fhÿï ;sìh yelsh"

ksoiqkla f,i kj fN!;sl ,laIK iys; øjH

ixj¾Okh lsßu'

jdKsc ksIamdok fyda jdksc fufyhqï ioyd

m%.;shla ,nd .eksfï wruqKska kj fyda ie,lsj hq;=

f,i jeä ÈhqKq lrk ,o ksIamdok lsßu ioyd

fu;ald úoHd;aul yd ;dlaIKsl ±kqu Ndú;d

lsßu'

m¾fhaIK yd ixj¾Okh

jdKscuh id¾:l;ajh fndfyda fihska kej; ksIamdok fj<om,g f.k tafï

yelshdj u; rod mj;sk l¾udka;j, m¾fhaIK yd ixj¾Ok lghq;= úfYaIfhka

jeo.;a fõ'm%uqL iud.ï kj u;aøjH yd fT!IO ksmoúfï id¾:l;ajh u;

úYajdih ;nk l¾udka; fT!IO l¾udka;h meyeÈ,s ksoiqkls'

m¾fhaIK yd ixj¾Ok lghq;= isÿ lsßu ioyd ixúOdkj,g úfYaI yd m¾fhaIK

yd ld¾h uKav,h fhdojd .; yelsh' tajd Tjqkaf.au ls%hdldß wxYhlska ixúOdk

l, yelsh'

fjkia m%fõYhla jkafka úYaj úoHd, m¾fhaIK fomd¾;fñka;=jla fyda fm!oa.,sl

m¾fhaIK ixúOdkhla úiska m¾fhaIK jHdmD;shlg tl. úu ioyd iud.ug uq,h

iïmdokh lsßuhs' ta fjkqjg m¾fhaIKfhka u;=jk ´keu kj fidhd .eksula fyda

nqoaêuh foam,la jdKscuh jYfhka Wmfhdackh lsßug iud.ug mq¾K

whs;sjdislï ,ndfokq we;' tajd Tjqkaf.au ls%hdldß wxYhlska ixúOdkh l, yel'

ksYamdok wxY mokula u; mj;ajdf.k hkq ,nk wdh;khl tla tla wxYh úiska

R and D ld¾h uKav,h fhdojd.; yel'


Draft Version

CA Sri Lanka 21

kj ksIamdok ixj¾Okh ls%hdj,sh m%fõYfuka l<uKdlrKh lr md,kh l, hq;=h' kj

ksmehqï ;r.ldß jdisj, m%Odk m%Njhla jk kuq;a fj<om,g f.k taug úYd, uqo,la jehl,

yel' id¾:l;ajfha by, iïNdú;djla we;s iïm;a ixflaokh ú we;s nj;a" ÿ¾j, wfmalaIdj

we;s wh ioyd ;Dma;s fkdjk nj;a iy;sl lsßu ioyd mßlaIK ls%hdj,shla wjYH fõ'

ksIamdokhla ioyd ixj¾Ok lghq;= j, m%.;sh ms<sno ksrka;r iudf,dapkhla isÿ lsßug

l,uKdlrKhg ;sr.; lsßfï ls%hdj,shla wmldr l, hq;=h' fndfyda wdldrj,ska kj

ksYamdokhla ixj¾Okh lsßu jHdmD;sfha wdldrhla jk w;r jHdmD;s l,uKdlrKkfha uq,O¾u

wod, úh hq;=h'

jHdmD;s l,uKdlrKhlÈ ;srKd;aul lreKq 3 la fõ'

•

jHdmdrhla tys wruqKq idlaId;a lr .eksug wmyiq hehs fmfka kï" th iïmq¾K fkdlr w;yer

±ñh yel' tf,iu kj ksYamdok ixj¾Ok jHdmD;shla tys wfmalaIs; wruqKq idlaId;a lr

fkd.kakd nj ;srKh l, yel' mdßfNda.lhdg jákdlula yd iud.ug ,dN ,nd Èu tfia

kï ;jÿrg;a kdia;s jk úhoï b;sß lr .ekSu ioyd ixj¾Ok lghq;= wjika l, hq;=h'

• jHdmD;s wruqKq idlaId;a lr .eksu

•kshñ; fj,djg jHdmD;sh iïmq¾K lsßu

•jHdmD;sh ioyd úhoï whjeh ;=, ;nd .eksu'

4'4 w.h ks¾udKh ioyd kjHlrKh


Draft Version

5' jHdmdr ioyd ;dlaIKsl há;, myiqlï

fndfyda iud.ï ioyd f;dr;=re ;dlaIK moaO;s hkq wdfõKsl iïm;la jk w;r th

wdfõKl ksmqK;djhla we;s lsßug fhdod.ks' f;dr;=re ;dlaIK moaO;s fkdue;sj

Tjqkag id¾:lj ;r`. lsßug fkdyelsúu' f;dr;=re ;dlaIK moaO;s iuyr iud.ï

ioyd woaú;sh iïm;la wdfõKl iïm;a njg m;aúh yels w;r uq,sl ksmqK;djhla

yd ;r.ldr jdishla ks¾udKh lsßug Ndú;d l, yel'

iud.ï úiska jHdmdrfha úúO l%shdldß flaI%a;%hkays úúO wdldrfha f;dr;=re ;dlaIK

hg;, myiqlï Ndú;d lrhs'

f;dr;=re ;dlaIK há;, jHqyh hkq ;dlaIKh Ndú;d lsßu ioyd ixúOdkh ;=,

we;s úêúOdkhs'

5'1 ;dlaIK há;, myiqlï j¾.

fndfyda iud.us ioyd f;dr;=re ;dlaIKsl moaO;s hkq wdfõKsl iïm;la jk w;r

th ksmqK;djhla we;s lsßug fhdod .ks' f;dr;=re ;dlaIK moaO;s fkdue;sj

Tjqkag id¾:lj ;r. lsßug fkdyels úh' f;dr;=re ;dlaIK moaO;s iuyr

iud.ï ioyd wdfõksl iïm;a njg m;aúh yels w;r uq,sl ksmqK;djhka

yd ;r.ldß jdishla ks¾udKh lsßug Ndú;d l, yel'

iud.ï úiska jHdmdrfha úúO ls%hdldß lafIa;%hkays úúO wdldrfha

f;dr;=re ;dlaIK há;, myiqlï Ndú;d lrhs' f;dr;=r ;dlaIK há;,

myiqlï jHqyh hkq ;dlaIK Ndú;d lsßug ixúOkh l, we;s úêúOdkhs'

my; j.=jlska úúO jHqyhkaf. flá

iajdêk mß.Kl iajdêk mß.Kl hkq cd,hl fjk;a mß.Kl iu.

iïnkaO fkdjs ;ksju Ndú;d lrk mß.Kl ûqøK

hka;%" ialEk¾" ;eá ioyd v%hsÜ yd u;l;=re hkq

m¾hka; WmlrK iys;j& mß.Klrkfha uq,a Èkj,

úYd, ixúOdk úYd, .kqfokq ieiqï moaO;s ioyd

úYd, fïkaf*%aï mß.Kl Ndú;d lrhs.


22 CA Sri Lanka

Draft Version

cd,hla cd,hla hkq tlsfkld iu. iïnkaO ú

tlu ,smsf.dkq" uDÿldx. yd m¾hka; WmlrK

fnod .eksug yels jk mßÈ tlsfklg iïnkaO

mß.Kl .Kkls' iïnkaêl mß.Kl f.d¨ m¾hka;

îajdêk mß.Kl f,i ls%hd l, fkdyels m¾hka;&

fvlaiafgdma mß.Kl fyda ,sms f.dkq rojd ;nd .eksu

yd cd,h yryd .ukd.ukh fufyhúu ioyd úYd,

mß.Kl úh yel' m%dfoaYsh m%foaY cd,h mq¨,a

N=f.da,sh m%foaYhl wdjrKh lrk w;r úfYaIs;

f¾Ld yryd fyda wka;¾cd,h yryd mß.Kl iïnkaO

lsßu ixúOdkhlg mq¨,a m%foaY cd,hla ;=,

tlsfklg iïnkaO jq m%dfoaYsh m%foaY cd,

lsysmhla ;sìh yel'

wNHka;r cd, yd ndysr cd, fïjd mß.Kl yd fjk;a Wmdx. tlsfklg iïnkaO lrk cd,hla jk w;r wka;¾cd,hg m%fõYo imhhs'

fïjd jvd;a úia;rd;aulj my;ska úia;r flf¾'

iïnkaê; Wmdx. f.d¨ m¾hka; mß.Kl yd uqøK hka;% iïnkaO

lsßu fukau" nd¾fldaâ ßv¾ yd ma,diagla iajksma ldâ

jeks o;a; wdodkh yd m%;sodkh ioyd cd,hla fjk;a

Wmdx. cd,hla fjk;a Wmdx. Ndú;d l, yel'

uOH.; yd

úuOH.;

ieliqï

cd,hla ;=," i;H o;a; ielisu m%dfoaYsh uÜgñka

úh yelsh' ke;fyd;a tla cd,hl úYd,

mß.Klj, uOH.; úh yel' wjYH úfgl cd,fha

´kEu fldgilska ieliq o;a; fj; m%fõY úh

yelsh'

j<dl=¿ mß.KllrKhg yd há;, myiqlï i,ld ne,su wjYH fõ' moaO;s yd

f;dr;=re .nvd lrkafka flfiao yd fld;eko hkak ms<sno wdh;kj,g ±ka jeä

md,khla we;'"Tka mßY%fha" moaO;s yd o;a; fndfyda úg ndysßka ,ndf.k

l,uKdlrKh lrkq ,nkafka i;aldrl ia:dkhlh

wka;¾cd,h

wka;¾cd,h f,dj mqrd mß.Kl j,g úÿ,s ikafoaY iïnkaO;d yryd

ikaksfõokh lsßug bv i,ihs' f;dr;=re úoaHq;a ;emEf,ka yqjudre

lr.; yelsh' ke;fyd;a fjí wvúhla yryd o;a; m%fõY lsßfuka yd

we;=,;a lsßfuka f;dr;=re ÈhqKq fukau fvlaiafgdma mß.Kl ld¾hd,hg

yÿkajd fok ,È' jvd;a uE;lÈ ,emafgdma mß.Kl ixj¾Okh lr we;s w;r

wjYH kï th ;ks Wmdx.hla f,i Ndú;d l, yelsh'

CA Sri Lanka 23


Draft Version

f,dal jHdma; fjí hkq wka;¾cd,h ;=, we;s ixpd,k moaO;shls' th mokï ú

we;af;a "khsm¾fglaia" kï ;dlaIKh u; jk w;r tu.ska wka;¾cd,fha Odrl

mß.Klj, .nvd lr we;s f,aLK tlsfklg iïnkaO lsßug bv ,ndfoa' Tn

khsm¾ fglaia ineÈ wvx.= f,aLKhla ne¨ úg ineÈh la,sla lsßfuka Tng

iïnkaê; ´kEu f,aLKhla fyda msgq ne,sug yelsh' f,aLK fjí wvú fidhd .eksu

ioyd fjnfha "ießießu" fyda ießießu ioyd mßYs,lhkag yhsm¾ f,aLK w¾:

ksrEmKh lr m%o¾Ykh lrk iy ineÈ u.ska fmkajd we;s f,aLK fidhd .kakd

fjí nqõirhla wjYH fõ' wka;¾cd, .fõYkh hkq uhsfl%dfid*aÜ fj;ska jk

n%õirhhs' úl,amh w;r fudis,a,d *hrf*dlaia" i*dß yd N=.,a fl%daÜ we;=,;a fõ'

wms wka;¾cd,h yd f,dal jHdma; fjí hk jpk tlsfklg fjkia f,i Ndú;d

lsßug keUqre jk w;r" wka;¾cd,h iuia: cd,hl mß.Kl moaO;sh úia;r lrk

w;r f,dal jHdma; fjí wvúh wka;¾cd,hg iïnkaO mß.Klj, wvx.=

f;dr;=re ,nd .eksug Ndú;d lrk l%uh úia;r lrhs'

mß.Kl cd, yd fm%dfgdaflda, j, fmdÿ wka;¾cd,h há;, myiqlï ;sìu yd

Ndú;hg myiq Ñ;%l mßYs,k w;=re uqyqKf;a ixj¾Ok lsßu úoaHq;a jdKscHfha

jßOkh ioyd W;afma%rKh ú we;' th iïnkaOj úug myiq yd Ndú;d lsßug myiq

újD; m%cdu;a ks¾udKh lr we;'

wka;¾cd, yd ndysrcd,

wka;¾cd,h yd wNHka;rcd,h" ndysr cd,h

wka;¾cd,h uyckhd w;r f;dr;=re úYd, jYfhka fnod yeßug yd yqjudre

lr .eksug wka;¾cd,h Ndú;d lrhs

wNHka;rcd,h ixúOdkhla ;=, wNHka;rfha f;dr;=re fnod yeßug yd yqjudre lsßug Ndú;d lrhs' fuu f;dr;=re ,nd.; yelafla

ixúOdkfha fiajlhskag muKhs' tneúka wNHka;r cd,h hkq

ixúodkhla ioyd jk wNHka;r cd,hls' kuq;a

mßYs,lhkag wka;¾cd,hg msúisug bv i,his'

ndysr cd,h ndysr cd,h hkq m%Odk .Kqfokqlrejka yd iemhqïlrejka jeks

ixúOdkfha msg; f;dard.;a mqoa.,hkag cd,hg m%fõY úug bv

i,ik wka;¾cd,hls'

wNHka;rcd,

wka;¾cd,h hkq f;dr;=re yqjudre lr .eksug Ndú;d lrk wNHka;r f;dr;=re ;dlaIK cd,hls'


24 CA Sri Lanka

fjí wvúhla hkq fm, yd .%e*sla wdldrfhka f;dr;=re imhk ;sr tl;=jls' tajdhska ´keu tlla ;srfha we;s iqÿiq ineÈh la,sla lsßfuka kerôh yelsh'

Draft Version

cd,fhka *h¾ fjda,a we;s uDÿlx. fyda oDvdx. iajrEmfhka th ixúOdkfhka msg;

isák wkjir mqoa.,hkaf.a m%fõYhg tfrysj wdrlaId lrhs' wka;¾cd,h msgqmi

we;s woyi kï iud.ï úiska ;ukaf.au l=vd wka;¾cd, ixialrKhla ilia lsßuhs'

ieu fiajlhl=gu fplaiafgdma mß.Klhla yd n%õirhla we;' th wNHka;r

wdh;ksl f;dr;=re we;s fiajdodhl mß.Klhlg m%fõY úu ioyd Ndú;d l, hq;=

w;r wka;¾cd,hg m%fõYho imhhs' wNHka;rcd,h fndfyda wruqKq ioyd Ndú;d

lrhs' kuq;a m%Odk ,laIK jkafka cd, Ndú;d lrkafka ,sms f.dkq yd uDÿldx.

fnod .eksuhs' cd,fha m¾hka; lsysmhlg o;a; iuqodhg o;a; we;=,;a lsßu

jeks ;ks ieliqï ld¾hhla fnod.; yel'

ndysr cd,

wka;¾cd,hla *h¾fuda,hla msgqmi jdih lrk w;r tlu iud.ul fyda

ixúOdkfha idudcslhkag muKla m%fõY úh yels w;r ndysr iemhqïlrekag" m%odk

iemhqïlrejkag yd .Kqfokqlrejkag úúO uÜgï j,g m%fõYh ,ndfoa'

m%Odk .kqfokqrejka yd iemhqïlrejka jeks we;eï ndysr mßYs,lhkag m%fõY úug

bv yeßu yer ndysr cd,hla wNHka;r cd,hlg iudk fõ'

j,x.= mßYs,k kduhla yd uqrmohla we;s ndysr mqoa.,hkag muKla ndysr

cd,hlg m%fõY úh yelsh' úúO m%fõY" m%fõY whs;sjdislï ñksiqkag yerúh yels

foaYmd,khg bv fohs' jHdmdr yjq,alrejkag f;dr;=re yqjudre lr .eksu ioyd

ndysr cd, b;d ckm%sh udOHhla njg m;a fjñka ;sfí' .Kqfokqlrejka ioyd

iqug .Kqfokq ieliqï ud jvd;a ld¾hlaIu fiajdjla iemhsu ioyd Tjqkag o;a;

fyda moaO;sh fnod.; yel'

úoaHq;a ;eme,

úoaHq;a ;eme, hk fhÿu ÿrl:k fyda o;a; cd,hla yd udOHu fiajdodhl

mß.Klfha yryd bf,lafg%dkslj o;a; fyda mKsúv heúu ioyd úúO moaO;s

úia;r lsßug Ndú;d lrhs' úoaHq;a ;eme, u.ska ,sms u;la igyka" *elaia" ,sms

f,aLK yd ÿrl:k weu;=ï mjd m%;sIaGdkh lr we;s w;r tla tla udOkfha fndfyda

yelshdjka fõ.h" msßjeh yd myiqj hk jeks oE iu. taldnoaO lr we;'

uhsfl%dfid*Ags ;eme, jeks úfYaI jevigykl fyda úYd, iud.ul Ndú;d

lrkafka kï uhsfl%dfid*Ü yqjudrej fyda fkdfu,a jeks lKavdhï uDÿldx.

meflachl mKsúv ,shd we;' úoaHq;a ;eme,a heúu ioyd mß.Kl Ndú;d lsßug

úl,amhla jkafka flá mKsúv yd CIKsl mKsúv heúu ioyd cx.u ÿrl:k"

geï,g yd iaud¾Ü cx.u ÿrl:k Ndú;d lsßuhs'

CA Sri Lanka 25


Draft Version


26 CA Sri Lanka

wka;¾cd, m%fõY

reyeka rys; úYajdiksh;ajh hkq flan,a iïnkaO;djhlska f;drj mß.Kl

wka;¾cd,hg fyda cd,hlg fyda cd,hlg iïnkaO lrk ;dlaIKhls'

,emafgdma mß.Kl wka;¾cd,hg iïnkaO lsßu fyda wka;¾cd,h iu. iïnkaO lsßu

ioyd jhs*hs myiqlï imhhs' fuhska woyia lrkafka ;u ld¾hd,fhka neyerj isák

fiajlhkag ;u ,emafgdma mß.Klh yryd iud.fï wka;¾cd,hg iïnkaO úh yels

njhs'

jhs*hs cd, ks¾udKh lrkq ,nkafka kd.ßl m%foaY mqrd foaYsh WKqiqï ia:dk rdYshla u.sks'

fkdÜiafmdÜ ±ka m%odk .=jka f;dgqm,j,a" fydag,a" fmd;a" idmamq f;dú yjqia" idmamq

uOHia:dk yd fudag¾ r: wf,ú ie,aj, mjd fidhd.; yel'

kd.ßl jhs*hs hkq blaukska ckms%h fjñka mj;sk kj;u fhÿuls' f.da,sh jYfhka

fndfyda k.r uq¨ k.rhu wdjrKh jk mßÈ /yeka rys; cd,hla f.dvk.ñka isá

fuu kj ;dlaIKhg foaYshlrKh l, WKqiqï ia:dkhla wi, isáfï wjYH;djh

bj;a lrk w;r WodHdk yd uydud¾. jeks újD; wjldYhka we;=¨j k.r isudj ;=,

isák ishü jHdmdßlhkag /yeka rys; m%fõYh imhhs'

ksjfia isg relshd lsrSu

iud.ï wka;¾cd,hlg jhs*hs iïnkaO;djh hkq fiajlhskag Tjqkaf.a jev

lghq;= ioyd fiajdfhdclhdf.a mßY%fha isáh hq;= ke;' l,uKdlrejkag

Tjqkaf.a mß.Kl yryd wdh;k mß.Kl moaO;shg iïnkaO lr

ld¾hd,fhka msg; isg jev l, yel' úl=Kqï

ksfhdacs;hka .kqfokqlrejkag yuqúfïÈ Tjqkaf.a ,emafgdma mß.Kl Ndú;

l, yelsh' f;dr;=re ,nd .eksug iy mßfNda.sl úuisï yd b,a,sï j,g blaukska

m%;spdr ±lsh yelsh'

fiajlhskag Tjqkaf.a ksjfia isg jev lsßug wjir Èh yel' ld¾hd,hg iïnkaO ú

we;s ,emafgdma yd iaud¾Ü cx.u ÿrl;:k yryd i;shlg wju jYfhka tla Èklaj;a

fiajlhkag ksjfia isg jev lsßug bv ,nd Èu ixúOdkhg ±ka iuyr rgj,

fnfyúkau m%fhdackj;a fõ' fï wdldrfhka jákd ld¾hd, wjYH;djhka b;sß

lr.; yelsh' iud.ï úiska Tjqkaf.a ksjfia isg ishü jev lghql= lsßug hï

mqoa.,fhl= fhdojkq we;'

Draft Version

.KldêldrSjreka ;dCIKfha ls%hdldrs;ajh wjfndaO fkdlr ld¾h isÿl, yels

uq;a ;udf.a /lshdj iuia; ;dCIKh ;=, ls%hd;aul jkafka flfiao hkak jgydf.k

lghq;= l, hq;=h' WodyrKhla f,i oekï l,uKdlrkh ls%hdj,sh ;=, uQ,Hkh isÿjk

w;r tysoS ñ,g .ekqï ioyd f.ùï isÿl, hq;=h' tysoS iuia; f.ùï mámdáh wjfndaO

lr.ekSu w;HjYH fkdjk kuq;a NdKAv wekjqu isÿl, miq f.ùï ls%hdj,sh wjika jk

f;la ;dCIKfha Ndú;dj fydoska jgyd.; hq;=h'


CA Sri Lanka 27

5.2 .Kldêlrk yd uQ,H jD¾;slhka ;SrK .ekSu ioyd ;dCIKh Ndú;d l, yelswdldrhka

.Kldêlrk yd uQ,H lAfIa;%fha isák jD¾;slhka uQ,H ;SrK .ekSfïoS f;dr;=re ;dlaIKh yd ta wdYs%; Wml%u ms<snoj wjfndaOh ,nd .; hq;=h' WodyrKhla f,i uQ,H jd¾;dlrkfha fhaoS isák jD¾;slhl= ;=kajk md¾Yajhka yd .kqfokq lsrSfïoS yd jd¾;d lrkfhaoS uQ,H yd kshduk m%;sm;a;s yd ta yd neoS we;s Wml%u ms<snoj wjfndaO lrf.k isáh hq;=h'

Draft Version


28 CA Sri Lanka

Wmdhud¾.hla hkq ixúOdkhl È.=ld,sk ÈYdjhs

wdh;ksl jHdmdr" fufyhqï hk m%Odk uÜgï 3 la we;

;dlaIKfha n,mEu ;lafiare lsßug w.hodu úYaf,aKh Ndú;d l, yel' f;dr;=re ;dlaIK há;, jHqyh hkq ;dlaIKh Ndú;d lsßu ioyd wdh;khla ;=,

we;s úêúOdk

jákdlï odu úYaf,aIKh" ;dCIKfha n,mEu w.h lsrSu ioyd fhdod.; yel'

;dCIKsl há;, myiqlï u.ska ixúOdkhla ;=, ;dCIKh Ndú;d lsrSug myiqj

i,id foa'

mßÉfþo idr

dxY

h

Draft Version


CA Sri Lanka 29

1 2 3 4 5

;dlaIKh jHdmdr jákdlug m%Odk wdldr ;=klska odhl fõ' tajd fudkjdo@

i;H fyda wi;H- ld¾h m%jdyk moaO;sh hkq wka;¾cd, flgqïm;a Ndú;d lrñka

f;dr;=re yqjudre lr .eksug Ndú;d lrk wNHka;r cd,hls'

f;dr;=re ;dlaIK Wmdhud¾. l=ula ms<sn| wjodkh fhduq lrkafkyso @

wNHka;r cd, hkq fudkjdo @

wNHka;r m¾fhaIK hkq l=ulao @

m%.

;s m

ÍCIK

h

Draft Version

1 2

3 4 5

m%.

;s m

ßl

aIK

ioy

d ms<

s;=re

fufyhqï" kj ksIamdok yd fiajd yd f;dr;=re

wi;Hhhs

f;dr;=re moaO;s Wml%uh id¾:l lr i|yd wjYH oDVdx. uDÿldx. y÷kd.ekSu" ixj¾Okh

yd mj;ajd.k hdu'


wka;¾cd,h iy wka;¾cd,sl Wmdx. Ndú;d lrñka jHdmdrsl wNHka;r

mrsirh ;=, f;dr;=re yqjudre lr .ekSu wNHka;r cd, fõ'

wNHka;r m¾fhaIK hkq kj úoHd;aul yd ;dCIKsl oekqu ,nd .ekSu ioyd isÿ lrk uq,a

m¾fhaIKhhs'

30 CA Sri Lanka

Draft Version

Draft Version

33

oekqu ixrplh

A jHdmdßl Wmdhud¾. yd ;dlaIKh yÿkajdosu

1.2 wdh;kj, ;dlaIKh l<uKdlrkh lsßu

1.2.1 *skafgla we;=¨ jHdmdr id¾:l;ajh ioyd ;dlaIKh l<ukdlrKh lsßfïjeo.;alu idlÉcd lsÍu'

1.2.2 wdh;kj, ;dlaIKh l<uKdlrKh lsßfï ls%hdj,sh úia;r lsÍu'

1.2.3 jHdmdrh i;=j mj;sk ;dCIKh l<ukdlrKfha (MOT) ld¾hNdrh y÷kd .ekSu'

1.2.4 ;dlaIKsl csjk pl%fha wjêka" ;dlaIKfha csjk pl%j, uq,O¾u iy csjk pl% ioyd úúO wjëka fj<om, m%;spdr oelaúu'

1.2.5 kj ;dlaIKh w;am;alr.eksug fmr ;dlaIKh w;am;a lr .eksug fya;= iyksis wjYH;djh meyeos,s lrhs'

mßÑ

fc

aoh

yeoskaúu

jHdmdr l<uKdlrK ls%hdj,sh iy ;dlaIKh l=vd jHdmdr iy úYd,

ixúOdk ioyd fõ.fhka fjkiajk úIh m:hls' fjk ljrodlg;a jvd

jHdmdr j, ;dlaIKfha jeo.;alu yÿkd.eksug;a" cSjkjl%hg jvd

bosßfhka isáug tjeks ;dlaIKh ls%hd;aul lsßfï wNSfhda.h fufhúu;a

oeka jeo.;a fõ'

jHdmdrhka i|yd ;dCIKfha Ndú;h j¾;udkh jk úg b;d iS.%fhka

fjkia fjñka mj;S' wo jk úg jHdmdßl YS%;sh fldgia fjkqfjka

iqúfYaISj ks¾udKh lrk ,o ;dCIKsl Ndú;djka (Fintech jeks&

olakg ,efí' tu ksid jHdmdrh" wka;¾ YS%;sh ;dCIKsl yqjudrej"

taldnoaOùu fukau ;dCIKsl Ôjk pl%fha úúO wjia:djka ms<sn|j

wjOdkh fhduq l< hq;=h'

ixúOdkhl ;dlaIKhl<uKdlrkh lsßu

Draft Version

BL8 | mßÑfcaoh 2:ixúOdkhl ;dlaIKh l<uKdlrkh lsßu

34 CA Sri Lanka

mßÉfcaofha wka;¾.;h bf.ksfï m%;sM,

1 *skafgla we;=¨ ;dlaIKh l<ukdlrKh lsßfï jeo.;alu 1.2.1 2 ;dlaIKh l<ukdlrKh lsßfï ls%hdj,sh 1.2.2 3 jHdmdrhlg" ;dCIKh l<ukdlrKh lsÍfï ld¾hNdrh 1.2.3 4 ;dlaIK csjk pl%h ^woshr uq,O¾u iy fj<om,

m%;spdr&

1.2.4 5 ;dlaIKsl w;am;a lr .eksfï ls%hdj,sh

^ kj ;dCIKh w;am;a lr .ekSug fya;= yd wjYH;d&

1.2.5

1 *skagla we;=¨ ;dlaIKh l,ukdlrKh lsßfï jeo.;alu

wfkl=;a fndfyda jHdmdßl ld¾hhka fukau uq,H ls%hdldß;ajh iy tys

ld¾hNdrh uE; jirj,os ;dCIKh yd jHdmdßl mßirfha fjkialï u.ska

mßj¾;kh lr we;' jHdmdrfha wfkl=;a YS%;sh fldgia fukau uq,H wdlD;s"

ixj¾Okh ùu i|yd fuu jHdmdßl mßirfha fjkiaùï n,md we;'

1.1 Wmdhud¾.sl o¾Ykh i|yd kj ;dlaIKhka wjYH;djh

ixúOdk ls%hd;aul jk mßirh jvd;a ;r.ldß jk úg ;sridr ;r.ldß jdishla

ks¾udkh lsßfï yelshdj ie,lsh hq;= f,i ÿIalr fõ' tys m%;sM,hla f,i

Wmdhud¾.sl l<ukdlrejka jeä jeäfhka ke.s tk ;dlaIKhka yryd

kjHlrKh" ld¾H idOkh jeä oshqKq lsßu yryd wfkl=;a ;r.hg jvd bosßfhka

isáug fhdod .ks' tjeks úNjhla iys; ;dlaIKhka w;r j,dl=¨ iy cx.u

mß.Kl" úYd, o;a; iy o;a; úYaf,aIKh w;=<;a fõ' fï iEu lreKlau fuu

mßÑfcaofha jvd;a úia;rd;aulj idlÉcd flf¾'

kj ;dlaIKhka je<o .eksug ixúOdkhg fya;= rdYshla mj;S' my; oelafjk

rEm igyfka fmkajd we;s mßoss wdh;k ;dCIKh wjfYdaIKh lr .ekSug

W;aidy orhs'

;r.lrejka iu. bosrshg hEug iQodkug fmr ld¾HM,hka jeä oshqKq lr .ekSug mj;akd o;a;j, m%udK;ajh we,aue;s md¾Yjhkaf.a iqnisoaêh ioyd

Draft Version

CA Sri Lanka 29

1.2 uq,H ld¾hhka iy jD;a;Shfõ§ka ioyd ;dlaIKfha n,mEu

;dlaIKfha úúO jQ ksYaÑ; j¾Okhla .Kkdjla uq,H ld¾Hhka flfrys n,mEula we;s lrhs'

úYd, o;a;( kúk ;dlaIKh u.ska úYd, o;a; b;d blaukska úYaf,aIKh lsßu

iy ;;H ld,h ;=, m%;sM, ,nd osug yelshdj ,nd § we;' fuhg uq,H yd uq,H

fkdjk o;a; we;=<;a úh yelsh' ixúOdk Tjqkaf.a uq,H ld¾hhka

úYaf,aIKh ;dCIKh jeä jeäfhka Ndú;d lrhs'

úYd, o;a; hkq jHqyd;aul yd jHqy.; fkdjk o;aj, >d;Sh j¾Okhla ,nd.;

yels wdldrh úia;r lsßug Ndú;d lrk ckms%h fhÿuls'

f,fka ^2000& ±kaùug wkqj úYd, o;a; ;=, ,laIK ;=klaa ^V3& y÷kd.; yel'

tajd kï mßudj" ksjeros fõ,dj yd úúO;ajhhs' tfiau th isõ ^V4&

wdldrhlskao úia;r l< yel' tysoS m%Odk ,laIK j,g wu;rj ksrjoH;djh

(veracity) y;rjk ,laIKh f,i yÿkajd oS we;'

mßudj - úYd, o;a; j, m%Odk ,laIKh jkafka b;d by< mßudkhl o;a;

tla /ia lsÍuhs'

úúO;ajh - úúO j¾.fha o;a; ±ka Ndú;hg .; yel' j¾;udkfha tl;=jk

o;a; w;S; o;a; yd iei§fï úúO;ajfhka hqla; fõ' fndfyda ÿrg j¾;udk o;a;

b;d jHqyd;aul iajrEmfhka tkï ÿrl;k wxlh" ku" ,smskh jeks f;dr;=re

iajrEmfhka ke;' fndfyda j¾;udk o;a; jHqyd;aul fkdfõ' f,dj o;a;j,ska 80]

muK fujeks jHqyd;aul fkdjk iajrEmfhka we;' úYd, o;a; fujeks jHqyd;aul

yd jHqyd;aul fkdjk o;a; .nvd lsÍu" úYaf,aIKh lsÍu yd bÈßm;a lsÍu tljr

lsÍfï myiqj i,id we;'

ksrjoH;djh - fuh fndfyda ÿrg o;a; j, úYajdikSh;ajh yd ksjerÈ;djh

ms<sn|j wjOdkh fhduq lrhs'

ksjerÈ fõ,dj - tkï i;H ;;ajfhka f;dr;=re ,eîuhs' tkï o;a; tl;=jk

$ /iajk" wjia:dfõ§u wjYH jerÈ o;a; ksjerÈ mqoa.,hkag fhduq lsÍuhs'

(Adapted from: SAS, 2016)

igyk

by; yÿkd.kakd ,o ,laIK y;rg wu;rj miajk ,laIKh f,i jákdlu

yÿkajdosh yel' jákdlu hkq o;a;j, ,nd .kakd m%fhdackh fõ' úYd, o;a;

m%udKhka mej;sho tu o;a; úYaf,aIKh yryd m%;s:s,hla n,dfmdfrd;a;=

úh fkdyelafla kï th wdh;khg jeo.;a fkdfõ' tysoS jeo.;a f,i ie,lsh

hq;= jkafka f;dr;=re tl;= lsrSfï msrsjeh yd tu.ska ,nd .; yels m%;s,dNfha

M,hhs'

by; ((V-4) ,laIK y÷kd.;a;o 5 jk ,laIKh f,i jákdlu (value) jeo.;a wx.h f,i y÷kd.; yel'


Draft Version

30 CA Sri Lanka

isoaê wOHkh

uyd mrsudK jHdmdr j¾;udkh jk úg úYd, o;a;j, N=ñldj flfrys

jeä wjOdkhla fhduq lrk nj yÿkd.; yel' fï ms<sn| WodyrKhka fjda,a

^2014& jd¾;d lr we;'

th úYd, fkdfõ' th jvd úYd,hs

fjda,a (2014) g wkqj SAS wdh;kfha m%Odk o;a; úYaf,aIK f,dß ñ,sca

ioyka lrkafka úYd, o;a; hk fhÿu oYl .Kkdjla ;siafia Ndú;fha

mej;=ko tys f;areu úYd, fkdjk nj;a th jvd úYd,h hkakhs'

uhs,aia wjOdrKh lrkafka jir .Kkdjla ;siafia ixúOdk iïm%odhsl

jHqyd;aul o;a; ;nd we;s w;r tajd ms<sj,ska .nvd lr we;s nj;ah' flfia

fjk;a miq.sh jir 20 ;=, wka;¾cd,h" úoHq;a ;emE," flá mKsúv" áõg¾

mKsjqv fukau hQ áhqí jeks o;a; hdj;ald,Sk lsÍu yryd jHqyd;aul fkdjk

ixlS¾K o;a; úYd, m%udKhla m%.=Kh ù we;s njg y÷kd.; yel' tfiau tajd

úYaf,aIKh lsÍug o wmyiq ù we;' j¾;udkfha mj;sk o;a; j,ska ishhg

wkqjla muK miq.sh jir lsysmh ;=< cks; jk o;a;hkah' ^fjda,a 2014&

úYd, wNsfhda.h

úYd, jHdmdr ioyd we;s wNsfhda.h jkafka jdKscuh ikao¾Nhka ;=,

m%fhdackj;a úh yels úYd, o;a; m%udKhla .%yKh lr

úYaf,aIKh lsßu yryd ;rÕldÍ jdis w;am;a lr .ekSuhs' uhs,aiag

wkqj o;a; j, jákdlu hkq nqoaêuh úYaf,aIKhla yryd ksrdjrKh l<

hq;= w;r" fï i|yd mß.Kl mdol úYaf,aIK WmlrK fhdod.; hq;=j we;'

jHdmdr ;u m%;sjdoskag jvd ;r.ldß jdishla ,nd .eksfï wruqKska oekgu;a úYd,

o;a; úYaf,aIKh fj; fhduq ú we;s njg fjda,a ^2014& fmkajd § we;' úYd, o;a;

úYaf,aIK h yryd ,nd.;a ;slaIK nqoaê wdh;kh mj;sk ish¨ ld¾hhka jeäoshqKq

úug fya;= ú we;s njg ;¾l l< yel'

m%dfhda.slj ´kEu fohla ksIamdokh lrk iy úl=Kqk ´kEu

flfkl=g Tjqkaf.a ksIamdok yd ksIamdok ls%hdj,sh jvd;a ld¾hlaIu lsßug

iy Tjqkaf.a wf,úlrKh jvd b,lal.; yd ,dNodh lsßug úYd, o;a;

úYaf,aIKh Ndú;d l< yel'

fjda,akag wkqj fM;sydisl o;a; úYaf,aIKh yd iiok úg úYd, o;a;

úYa,aIK j, N=ñldj w;r jeo.;a fjkila y÷kd.; yel' úYd,

o;a; hkq fM;sydisl jHdmdr nqoaêh wjfndaO lr .eksu muKla fkdj ;:h

ld,h ;=< tlsfklg fjkia o;a; m%Njhka rdYshla taldnoaO lsÍu u.ska

jHdmdrh i|yd M,odhs f;dr;=re iemhSfï l%uhka f,i ye¢kaúh yel'

úYd, m%Yak

úYd, o;a;j, j¾Okh ;=< wkqñ;Ska we;s nj fjda,aia igyka lrhs' bosßm;a lrk

wjia:djka m%fhdackhg .eksug wfmalaId lrk ixúOdk o;a; úYaf,aIKh

lssu ioyd /lshd fj<ofmdf,a wjYH l=i,;d iys; mqoa.,hskaf.a ie,lsh hq;=

ys.hlg uqyK os ;sfí'


Draft Version

CA Sri Lanka 31

• j,dl=¨ mß.KlrKh: j,dl=¨ mß.KlrKh iïm%dodhslj uq,H moaO;s

ixúOdkh úiska .nvd lr we;s kuq;a uDÿldx. fjf<kafoda ±ka j,dl=¨ u;

mokï jq úiÿï ,nd fo;s' .Dyia: oDvdx. yd kv;a;= ldraH uKav,fha

wjYH;djh bj;a lsßfuka tys msßjeh wvqlr .; yels w;r jvd;a

wjfndaO;d;aul w;=re uqyqK;la cx.u Ndú;hka" fukau ks¾udKh lrk ,o

úYaf,aIKhka jeks m%;s,dN ,nd Èh yelsh'

• mQfrdal:k úYaf,aIKh: wkd.; m%jk;d y÷kd .ekSu i|yd úfYaI uDÿldx.j,g

o;a; fhduq l, yelsh' fuu úl=Kqï f;d. yd uqo,a m%jdy we;=,;a fõ' Bg

wu;rj iqrlaIs; f.úï" äcsg,a uqo,a iy ìf,dlafÉka we;=¨ ;dlaIKsl

wxY .Kkdjla wdjrKh jk idudkH fhÿula jk *kafgla úiska uq,H

ls%hdldß;ajhg jeä jeäfhka n,mEula isÿ lrhs'

fuu fuj,ï j,ska m%;s,dN ,nd .eksug ioyd uq,H jD;a;slhka wod< ;dlaIKh

wjfndaO lr f.k we;s nj;a' th bÈßm;a lrk fjkialï je<o .eksug leu;s

nj;a iy;sl l<hq;=hs' iuia: m%;sM,h jkqfha .kqfokq ielisu yd f;dr;=re

m%;sikaOdk lssßu iy jd¾;d ckkh lsßu iy w¾: ksrEmkh lsßu ioyd .;

lrk ld,h wvq lsßuhs'

fuu fjkiaúï uq,h Ys%;hkaa jHqy.; lrk we;s wdldrh flfrys n,mEï lrhs'

fndfyda ixúOdk jHdmdr yjq,aldr m%fõYhla wkq.ukh lrhs' fuhska woyia

lrkafka iuyr uq,H jD;a;slhka fufyhqï wxYhkays mq¾K f,i neÈ

we;s w;r Tjqkaf.a uq,H úfYaI;dj l<uKdlrkh ls%hdj,shg f.ktauhs' Tjqkaf.a m%fõYh ;=< jHdmdrh ms<snoj iy jdKscH ms<sno ukd

wjfndaOhla ,nd .eksug (fyda fjk;a) Tjqka wfmalaId lrkq we;'

jHdmdr iylre: uq,H jD;a;shka jHdmdrfha fufyhqï ioyd mq¾K f,i iïnkaO jS

isáu woyia fõ'

1.3 kj ixj¾Okh yd kjHlrKh

kjHlrKh: kj ±kqu kj ksIamdokhka njg mßj¾;kh lsßu" tu ls%hdj,sh iytu ksIamdok ls%hdjg kexúu" iy ksIamdokh i;H Ndú;hg mßj¾;kh lsßu

we;=,;a fõ' (Johnson Etal,2017)

fgrvdgd ks úoHd wOHlaIl vkakia frdaiaf.a jpk fjda,aka mjikafka úYd, o;a; j,g úYaf,aIKhg kj l=i,;d wjYH nj;a jHdmdrsl yd wOHk f,dalh tu l=i,;d l%ufhka w;am;a lr.kakd nj;ah' úYd, o;a; úYaf,aIk relshdj fuhg jir oyhlg fmr fkdmej;=ks'tfiau ixúOdk i;=j we;s o;a; wjidkfha whs;s jkafka ldgo@ iy tjeks o;a; yel¾jrekaf.a wdrlaId lr .eksug j.lsj hq;af;a ljqrekao hkak ms<snoj m%Yak u;= ú ;sfí' tu o;a; mqoa.,hdg fyda mdßfNda.slhdg wh;ao@ iud.ug o;a; imhk fiajd imhkakg fyda wêlrKhg tu o;a; wh;ao hkak .eg¨ldÍh' tjeks m%Yak fláld,skj úiÈh fkdyel' uhs,aia wjOdrKh lrk mßÈ th ks;suh ìï fndaïnhls'

BL8 | mßÑfcaoh 2:ixúOdkhl ;dlaIKh l<uKdlrkh lsßuDraft Version

32 CA Sri Lanka

1.4 lvdlmam,aldß kfjda;amdokh yd ;dlaIKhka

lvdlmam,aldß kfjdaomdokh :-ksIamdokhka fyda fiajdjka fj<|m, mdßfNda.sl

wjYH;djh ks¾oh f,i imqrd,k w;r" miqj fj<om, by<g f.k hk w;r

wjidkfhaÈ ia:dms; ;r.lrejka úia:dmkh lrk ls%hdj,shla úia;r lrhs'

lvdlmam,aldß kfjda;amdokh hk fhÿu ls%iafgkaika úiska ks¾udKh lrk ,oaols'

mß.Kl äiala v%hsõ l¾udka;h ms<sno iúia;rd;aul wOHkhla u; mokï j

Tyq ;¾l lf,a fndfyda kfjda;amdokhka kjHlrKhka mj;ajd f.k hdu" mj;akd

ksIamdok fyda fiajdjka jeäÈhqKq lsßu idud.ïj,g Tjqkaf.a ±kg

isák .kqfokqlrejkag úlsKsh yels njh'

fydÈka ls%hd;aul jk iud.ï fuu kfjda;amdokh Wmfhdackhg olaI jk w;r ia:dms;

l¾udka; kdhlhska tajd Wmfhdackhg uq,a ;ek .ks'

fï i|yd WodyrKhla jkafka mß.Kl ;eáh' l=vd ;eá uq,È úYd, ;eá wvq ld¾h

idOkhla we;s w;r fndfyda .kqfokqlrejka th ñ,g .ekSfï Wkkaÿjla fkd±laúh'

flfia fj;;a tajd ieye,a¨ yd ,dNodhs jq w;r l=vd mß.Kl ksIamdokh lsßug

ls%hdj,shg id¾:l f,i odhl úh' ld,hka iu. l=vd ;eá jeä ÈhqKq ú úYd,

tajd úia:dmkh lf<ah'


kjHlrKh yd ;r.ldß jdish

fcdkaika iy wfkl=;a wh ^2017& wjOdrKh lrkafka fndfyda wdh;k ioyd ksIamdok

kfjda;amdokh iy fj<|m,g m<uq we;=,;ajkakd úu ;r.ldß jdish ioyd m%Odk

m%Njhla úh yels njhs'

(w)fj<|m,g m<uq we;=,jkakdg ;r.lrejkag jvd ksraudK jdis ia:dms; l<yels w;r tu.ska mßudK wd¾Ólhka ,nd.; yel'

(wd);r.lrejka fj; udreúfï i|yd wêl msßjehlska mdßfNda.slhka fj;we;slr,Sug kjH iemhquslrejka yg yelsh. jsfYaIfhka m,uqfiajlhdg ;dlaIKsl m%us;Ska iaMdmsM l, yelsh.

(we)bf.ksfï jl% n,mEu u.ska msßjeh jdis f.k tkq we;'

(wE) wuq øjH fyda mqyqKq Y%uh jeks ysÕ iïm;a j,g m%fõYùfï yelshdj

wkq.dñlhkg jvd m<uq we;=,;ajkakdg myiq úh yel'

(b)m<uq we;=,;ajkakdg fj<|m, lS¾;shla we;sl, yel' tfiau fj<|m, ;=, m%uq%L kduhla we;s l< yel'

•flfia fj;;a" fj<|m,g fojkqj we;=<;a jkakkag ,nd.; yels m%fhdackfohdldrh'•mqfrda.sñfhl= úug jvd ;dlaIKsl yd fjk;a kfjda;amdok wkqlrKh lsrSu u.skamsrsjeh wvqlr .; yel'•kfjda;amdolhska úiska isÿlrk jerÈ u.ska bf.kqï ,nd.; yels w;r" tajdhskawe;sjk whym;a m%;sM, j,lajd .; yel'

Draft Version

CA Sri Lanka 33


l¾udka; kdhlhska fndfyda úg m%udo jk ;=re m%;spdr ±laúug wfmdfydi;a jqfha

Tjqkaf.a j¾;udk .kqfokqlrejkaf.a wjYH;d flfrys wjodkh fhduq lr we;s

neúks' uq¨ fj<odu l=vd äiala v%hsõ b,aüg udreúula iu. kj l¾udka; msßia

j¾;udk ;rÕlrejkag uqyqK oSug wfmdfydi;a úh' ls%iafgkaika ;¾l lf<a fuh

idukH rdgdjka jk w;r úúO fj<om, flfrys wjOdkh fhduq

lrñka kj;u ;dlaIKhkag iud.ï m%;spdr fkdolajk neúka tajd Tjqkaf.a j¾;udk

jHdmdßl wdlD;shg fukau mj;sk .kqfokqlrejka iu. we;s iïnkaO;djhgo

iïnkaO ú we; neúks" fjkia fohla yÿkajd Èfuka Tjqkaf.a mj;akd jHdmdr j,

ls%hdldÍ nj wysñ lsÍug Tjqyq ue,s jk njhs' lvdlmam,aldß ls%hdjkaf.ka

wdrlaId úug iud.ï j,g W;aiyd l, yels l%u folla fõ'

1 2

iEne úl,am m%Njhka ixj¾Okh lsßu' fïjd isñ; wfhdack jk w;r tajd

úl,amfhka újD;j ;nhs' tu.ska tajdg m%;spdr ±laùfï wjia:dj i,id we;'

kj jHdmdr tall ixj¾Okh lsßu' fïjd m%Odk jHdmdrfhka fjkaj ;nd we;s kj

woyia ixj¾Okh ioyd jk wNHka;r tall jk w;r fndfyda úg fjk;a

ia:dkhla fN!;slj msysgd we;s w;r tu.ska tajd ixj¾Okhg ndOd fkdjk mßos

jHdmdrh mj;ajd .kS'

ksoiqk

Fin Tech ^*skafgla&

uq,H ;dlaIKh fyda *skafgla uq,H f,dalhg úYd, n,mEula we;s l, w;r

fõ.fhka j¾Okh fjñka mj;s' fndfyda wkdjels j,g wkqj FinTech lafIa;%h ;=<

ia:dms; jHdmdrh ioyd úYd, ndOdjla jkq we;' my; ksoiqka we;=,;a fõ'

• Kh iy b;sß lsßuS lghq;= ioyd nexl= fjkqjg ñ;=re lkavdhï l%ufõohla we;s

ùu'

• uqo,a iïfma%IKh iy úfoaY úksuh ioyd nexl= fjkqjg uqo,a yqjudre fiajd iu

jhfia ñ;=rkag yryd isoqùu'

• f.úï wdrlaIdj iy i;Hdmkh imhk iud.ï we;sùu• w;sl%uKh lrk ,o iïm%odhsl WmfoaYlhskag jvd wvq úhoulska ,ndfok

we,af.dßoï u.ska fufyjk uq,H Wmfoia ,nd .ekSug mdrsfNda.slhd fhduq ùu'

• mß.Kl fhÿï mokï lr.;a rlaIK iud.ï• YdLd cd," weu;=ï uOHia:dk fyda ixls¾K moaO;sj, Wreuhka fkdue;s äcsg,a

nexl=

j¾;udkh jk úg fyd¢ka ia:dms; jQ nexl= yd uq,H wdh;k u.ska w¨;ska

we;sjkq ,nk wdh;k i|yd úYd, n,mEula isÿlrhs' thg fya;=j jkafka tu jHdmdr

fkdkeiS mj;skq we;ehs hk úYajdih ksidh'

Block chain iy cryptocurency ^Wm%ldIs; úoHq;a uqo,a& f.da,sh jHdmdr

ls%hdldrlï .Kkdjlg lvdlmam,aldß n,mEula we;s lrkq we;ehs mqfrdal:kh lr

we;'

íf,dlafÉka hkq fmd;a ;eîu i|yd fhdod .kq ,nk fmdÿ äðg,a f,crhka jk w;r"

th idudðlhka w;r o;a; jd¾;d lsÍu iy yqjudrej i|yd Ndú;d l< yel'

Draft Version

34 CA Sri Lanka

lrkafka .kqfokqfõ oskh" fõ,dj" .kqfokqfõ jákdlu iy isÿúï ms<sno yjq,a

jd¾;djla ks¾udkh lsßu ioyd .kqfokqjg iïnkaOjq mqoa.,hskag y÷kd .; yels l%ufõohka íf,dlafÉka ys ksraudKh ù we;s njhs'

.kqfokq j, úksúoNdjh by< kxjk neúka íf,dlafÉka mq¨,a mrdihl

l¾udka; flfrys lvdlmam,aldß n,mEula we;s lrkq we;ehs wfmalaId

flf¾' ìf,dlafÉka Ndú;d lsßu .Kldêldß iy ú.Kljreka we;=¨ wdh;kj,g uq,H m%ldYk ilia lsßfïos .kqfokqlrejka úiska .kq ,nk .kqfokq jvd;a myiqfjka i;Hdmkh lsßug bv ,ndfohs' íf,dlafÉka Ndú;h yryd wkd.; .kqfokqlrejkaf.a miqìu yd .kqfokq b;sydih ks;Hdhkh lsßug .Kldêldßjrekag myiq l, yel úfYaIfhkau uqo,a úY=oaê lrk ls%hdmámdá isÿ lsßfïos íf,dlafpka uq,H iemhqïlrejkag o m%fhdackj;a jkq we;s neúka Tjqka Kh osh hq;af;a l=uk wkd.; fiajdodhlhskago hkak ms,sno jvd;a oekqj;a ;srK .eksug Tjqkago yels fõ'

wm%ldYs; úoHq;a uqo,awm%ldYs; uqo,a hkq äcsg,a uqo,a j¾.hla jk w;r th wka;¾cd,h yryd isÿ lrk .kqfokq ioyd myiqlï iemhsu isÿ lrhs' .=ma; f,aLK (cryptography) hkqwm%ldYk uqo,a ys m%Odk ,laIKhls'

wm%ldYsk uqo,a hkq fN!;sl iajremfhka fkdmj;sk äcsg,a uqo,a j¾.hls' ìÜ

fldhska ^Bit Coin& yd t;sßfhdka Êthereum& hkq jvd;a m%isoaO wmldYs;

uqo,a j¾. folls' wm%ldYs; uqo,a ys m%Odk ,laIKh jkafka th .=ma; f,aLK

úoHdfõ kHdhka Ndú;d lsßuhs' .=ma; f,aLKdlrkh ioyd äcsg,a w;aika

Ndú;d lr we;s w;r tu.ska wmrdOlrejkaga tajd ,nd.; fkdyel' iïm%odhl

uqo,a l%uhla fuka uy nexl=j;a úiska md,kh fkdlsßu ksid fuu uq,a

iïm%odhsl nexl= l%uhg lvdlmam,aldß n,mEula we;s lr ;sfí' mßmd,k

W!K;djhka ksid wm%ldYs; uqo,a fj<odfï fhfok úg iy f,dj mqrd yqjudre

jkúg tys jákdlfuys WÉp jpk isÿfõ' wm%ldYs; uqo,a" iïm%odhsl uqo,a j,g iudk wdldrhlska ls%hd;Aul lrk w;r tajd wka;¾c,dh yryd NdKav

yd fiajd ñ,os .eksug Ndú;d l< yel'

wm%ldYs; uqo,a Ndú;fhka isÿ lrk .kqfokq ìf,dlafÉka ;dlaIKh Ndú;d lrhs' by; idlÉcd l, mßos iyNd.sjkakka w;r isÿ flfrk ishü .kqfokq i;Hdxkh lr fnod yßk ,o f,crfha igyka lr we;s njg iy;sl lsßug Wmldß fõ'

idïm%odhsl f.úï l%u flfrys fuu uqo,A ldvlmam,aldß n,mEula we;s lrhs' fndfyda iud.ï we;eï ñ,os .eksï ioyd ìÜfldhska f.úu ms<s.eksug mgkaf.k we;' fuu uqo,a Ndú;h l%ufhka fmdÿjk fyhska" wm%ldYs; uqo,ska f.úu ms<s.eksug yels jk mßos Tjqkaf.a f;dr;=re ;dlaIK há;, myiqlï ixj¾Okh lsßug Tjqka wjodkh fhduq lr we;s neúka fuh ixúOdkhg lvdlmam,aldß n,mEula we;s lrkq we;ehs mqfrdal:kh lr we;'

íf,dlafÉka hkq f;dr;=re má.; lsßug iy mqoa., cd,hla iu. fnod .eksug

bv i,ik fkdjrosk f,i fnodyßk ,o f,crhls' idrdxYhla f,i íf,dlafÉka

hkq fmd;a ;eìfïos fmdÿ wdldrhla jk w;r tu.ska mqoa.,hka w;r isÿjk

ishü .kqfokq CIKslj i;Hkh lsßug iy jd¾;d lsßug

wka;¾cd, ;dlaIKh Ndú;d lrhs'

íf,dlafÉka ys fmdÿ iajNdjh kï iEu mqoa.,fhl=gu tu cd,hg iyNd.s

jkakka úiska lrkq ,nk .kqfokq ksrSlaIKhg yels úuh' fuhska woyia


Draft Version

CA Sri Lanka 35

2 ;dlaIKh l<ukdlrKh lssßfï ls%hdj,sh

f;dr;=re ;dlaIK fomd¾;fñka;=j w;sfral Ys%;hla f,i yÿkd.; fkdyels

w;r ;dCIKh l<ukdlrKh lsßfï ls%hdj,sh yqol,d ls%hdldrlula f,i

fkdie,lsh hq;=h' ;dlaIKh l<ukdlrKh lsßfï ls%hdj,sh iuia: jHdmdr

Wmdh ud¾.fha fldgila úh hq;= w;r tneúka th iïmq¾Kfhkau taldnoaO l<

hq;=h'

2.1 f;dr;=re moaO;s md,k Wmdh ud¾.sl oDIaáfldaK

f;dr;=re moaO;shla hkq f;dr;=re /ia lsßu" .nvd lsßu" ielisu iy fnod yeßu

iuSnkaO moaO;s" ls%hdj,s iy ls%hdmámdá fõ'

f;dr;=re moaO;s Wmdhud¾. f;dr;=re: moaO;s Wmdhud¾. hkq

wdh;ksl Wmdh ud¾. j,g iyh úu ioyd fyda kj Wmdh ud¾.sl úl,amhka

ks¾udKh lsßu ioyd f;dr;=re Wmdfhdackh moaO;s ioyd jk È.=ld,Sk ie,eiauhs'

Tjqkaf.a ixúOdkj, ld¾h idOkh l<ukdlrKh lsßu ioyd l<ukdlrejkag

wod< iy úYajdiodhl ld¾h idOk f;dr;=re wjYH fõ' flfia fjk;a

wdh;khlg f;dr;=re moaO;s jeo.;a jk w;r Tjqka imhk f;dr;=re Bg;a jvd

jeo.;a fõ' tys m%;sM,hla f,i ixúOdkfha Wmdh ud¾.sl

l<ukdlrKh ,nd fok m%;sodkh w¾:j;a úug kï f;dr;=re moaO;ss md,kh

l< hq;=h' wdh;khl f;dr;=re moaO;s ks¾udkh ú we;af;a ;dlaIKsl wxYhg jvd

jeä hula tl;= lsrSula nj jgyd .eksu jeo.;ah' wjidk jYfhka Wmdh

ud¾.sl l<ukdlrejkag ;srK .eksu ioyd f;dr;=re wjYH jk w;r tu

f;dr;=re iemhsu moaO;sj, md,kh iy ld¾h Ndrh fõ' f;dr;=re moaO;shla

ksraudkh lsrSfïoS wdh;khka yÿkd.; hq;= m%Odk idOlhka jkafka

th ;dlaIksl lreKq u; muKla fkdj f;dr;=re m%jdyh yd u;o neoS we;s njhs'

flfia fj;;a fuhska woyia jkafka mj;sk f;dr;=re j¾.h wkqj f;dr;=r Wmdh

ud¾.h mq¨,a wdh;ksl Wmdh ud¾.hg wkq.; úh hq;= njhs' ksoiqkla f,i

wdh;khla ish ksIamdokj, by< .=Kd;aulNdjh jk mokïj wjl,kh lssßfï

Wmdh ud¾.hla wkq.ukh lrkafka kï ld¾h idOkh ueksu yd l<ukdlrKh

lsßu ioyd ksIamdokj, .=Kd;aulNdjh ms<sno f;dr;=re wjYH fõ' jeä

jeäfhka o;a; Ndú;h i,ld ne,sfïos wka úg l,ska .fõYkh l< mßos

ixúOdkhla f;dr;=re l<uKdlrKhlrk wdldrh iy Ndú;d lrk

wdlrh ;r.ldß jdis m%Njhka njg m;aúh yel'


Draft Version

36 CA Sri Lanka

2.2 f;dr;=re moaO;s md,kh ioyd wjYH;dj

f;dr;=re moaO;s md,kh ioyd

wjYH;dj

Wmdh ud¾.sl oDIaÜ fldaKhlska

md,kh ioyd wjYH;dj

Wmdh ud¾.sl oDIaÜ

fldaKhlska md,kh ioyd

wjYH;dj

f;dr;=re moaO;s md,kh ioyd

wjYH;dj

;dCIKh Ndú;d lrk úg f;dr;=re

moaO;sj, msrsjeh by,ùu

Wmdh ud¾.sl oDIaÜ fldaKhlska

md,kh ioyd wjYH;dj

ndysr md¾Yjhkaf.a n,mEu u; jHdmdrfha

iEu woshrlu l<uKdlrejka yd fiajlhska ioyd

f;dr;=re n,mdkq ,efí'

2.3 f;dr;=re ;dlaIkh yd moaO;s wdrlaIdj

f;dr;=re moaO;shka mj;ajdf.k hdfïoS th mj;ajdf.k hdu fukau f;dr;=re fidrlï lsrSu je,elaùug ls%hdudra. .; hq;=h'

isoaê wOHkh

2015 os lefkaähdkq mokï lr.;a újdy fhdack fjí wvúhl ñ,shk 37 l wêl

f;dr;=re Ashley Madison fj;ska fidrlï lr wka;¾cd,fha m, lrk ,os' iud.fïa

fya;= mdGh csú;h fláhs" iïnkaOhla wdrïN lrkak mßYS,hka i|yd .sKqula wdrïN

lsÍug Wkkaÿ lrjq w;r" ta u.ska újdyl mqoa.,hka wújdyl mqoa.,hka w;r

iïnkaO;d f.dv k.d .ekSug Tjqka Wkkaÿ lrùh'


Draft Version

CA Sri Lanka 37

ils%h Ashley Madison ys .sKqï we;s njg úYajdi flfrk mqoa.,hka

fofofkl=f.a ish f;dr;=re fidrlï lsrSu ksid ishosú kid .eksu w;r

iusnkaOh ms<snoj lefkaähdkq fmd,sish mßlaIK mj;ajk nj ;s,auka ^2015&

fmkajd fok ,È' m%Odk úOdhl ks,Odß fkdfh,a nhsp¾u;a ish Oqrfhka b,a,d

wiajqfha Bfu,a mKsúv fidrlï ùu ksid Tyq wújdyl ino;d mj;ajd .;a nj

fy,sùfuks'

fidrlï lrk ,o o;a; ms<sno miqj lrk ,o mßlaIKfhka fmks .sfha mßYs,k

f;dr;=re m%udKj;a f,i ixfla;kh lsßug iud.u wfmdfydi;a ú we;s

njhs' f;dr;=re ;dlaIK yd moaO;s wdrlaIl md,khka fndfyda úg l%u follska

hgf;a j¾.slrKh lr we;' idudkH md,khla mq¨,a mß.Kk mßirhg

iïnkaO w;r oDvdx. Ndú;h fyda oDvdx. m%;siïmdokh iïnkaO wdh;ksl

m%;sm;a;s we;=<;a úh yel' fhÿï md,khla úfYaIs; uDÿldx. fldgia

iïnkaO lrk w;r fndyda úg .kqfokq ielisu md,kh lrhs'

2.4 mj;akd f;dr;=re ;dlaIK md,kfha m%udKj;a nj y÷kd .ekSfï§ ixúOdkhla tajd j¾. y;rlg md,khlg ixikaokh l< hq;=h' md,k jd¾. y;r

idudkH fyda fhÿï md,kh f,i j¾. l, yel'

fN!;sl m%fõY md,kh j;alï ;d¾lsl m%fõY md,kh

f;dr;=re ;dlaIK f;dr;=re j,g

wkjirhka msúisu je,elaúu ioyd

ixúOdkhka m%Odk jYfhka fhduq

jS we;af;a fN!;sl m%fõYh

md,kh lsÍu yrydh' fuys m%Odk

wruqKq jkafka iajNdúl Wmøj

fya;=fjka isÿúh yels

f;dr;=re ;dlaIK há;, jHqyhg

jk ydksh keje;aùuhs' Wod

(- .skakla' md,kh ir, fyda Wiia

úh yel' ir, md,khla f,i

f;dr;=re ;dlaIK moaO;s Ndú;hg

fkd.kakd úg fodrj,a w.=¨ oud we;

njg iy;sl lsßu we;=<;a úh yel'

w.=,a h;=re moaO;s fyda ldâ we;=,;a

lsßfï moaO;s iu. taldnoaO l<

yel' w.=,a h;=re moaO;s fyda ldâ

we;=,;a lsßfï moaO;s iu. taldnoaO

l< yel' ms<s.eksfï ks,Odß iy

wdrlaIK Nghska jev lrk

fõ,dfjka msg; rdcldßfha fhos

isák nj iy;sl lsßu yryd yryd

fjk;a mqoa.,hka cd,hg we;=,aùu $

Ndú;d lsÍu je,elaúh yel'

;d¾lsl m%fõY md,kfha wruqKq jkafka

f;dr;=re ;dlaIK moaO;sj,g n,h,;a

mßYs,lhskag muKla tu moaO;s fj;

m%fõY ,nd osu iy;sl lsÍfuka tjeks

mshjrhka mßYs,khdf.a i;H;dj

yÿkd .eksu iy ;yjqre lsßu ioyd fhduq

flf¾' mß.Kkl.; o;a; wdrlaId lsßfï

fmdÿ l%uhla jkafka uqrmoh Ndú;d

lsßuhs' wid¾:l W;aiyhka ms,snoj fidhd

ne,su u.ska moaO;shg we;=¨ úug kej;

kej; W;aiyd lsßu ms,snoj

l<uKdlrejkag oekqï osh yel' fuu

wjia:dj,os jeroslrejka Tjqkaf.a

ls%hdldß;ajh ms,sno meyeos,s

rgdjla ;sfí kï Tjqka w,a,d .kq we;'

fuh ú.Kkh f,i yeoskafjk w;r fufyhqï md,khla hgf;a jHdmdr

ú.Kkhg úfYaIs; jq moaO;s ,laIKhls'


f;dr;=re moaO;s md,kh ioyd wjYH;dj

Draft Version

38 CA Sri Lanka

Wiia md,khla f,i wk;=re

we.hSfï t,dï Ndú;dj fyda

mqoa.,fhl=f.a we.s,s i,l=Kq yÿkd .eksug fyda oDIaá rdgdj

mßf,dalkh lsßug ±lsúh yel'

fcjñ;sl hka;% ñ, wêl neúka tajd

Ndú;d lrkqfha wdrlaIdj w;HjYH

b;d ixfõos l¾udka;j, muKs'

fufyhqï md,kh o;a; wodkh md,kh

fufyhqï md,khla wruqKq lr f.k we;af;a ixúOdkfha tosfkod lghq;= M,odhs f,i ls%hd;aul lsßu iy;sl lsßu msKsi fndfyda ixúOdk mqoa.,fhl=f.a yeisßug n,mEï lsßu wruqKq lr.;a fufyhqï md,khla

lrhs' ia:dms; rdcldßfjka lsßuYla;su;a wNHka;r idud.ï m%;sm;a;s fndfyda úg mek k.sk ;;ajhka kj;ajk w;r tu.ska tla mqoa.,fhl=g hï ld¾hhka ioyd wêl n,hla ,efí' fuh fndfyda úg idlaId;a lr.kq ,nkafka rdcldß fjka lsßu iy;sl lsßfuks' ksoiqkla jYfhka udisl jegqma ielisu iïnkaOfhfka lghq;= lrk mqoa.,hdg kj fiajlhska jegqma f,aLKhg tla lsßu fyda ixúOdkfha nexl=fjka udisl jegqma f.úug n,g mejßfï j.lsu ;sìh hq;= fkdfõ' ú.Kk uxfm;a f;dr;=re ;dlaIK moaO;s iy md,k ikao¾Nh ;=< ú.Kk uxfm;a hkq mß>kl moaO;shlg m%fõY jqfha ljqo hkak iy tu mqoa.,hd úiska isÿlrk ,o fufyhqï fmkakqï lrk jd¾;djls' wdrlaIdj mj;ajd .eksug iy ke;s jq .kqfokqj whlr .eksug ú.Kk ud¾. m%fhdackj;a fõ' .sKqïlrk moaO;s j,g jd¾;djla f,i m%;smdokh l< yels ú.Kk uxfm;a wx.khla we;=<;a fõ'

wdodk md,khka u.ska mß.Kl moaO;shlg o;a; wdodkfha ksrjoH;dj iïmq¾K;ajh yd j,x.=Ndjh iy;sl l, hq;=h' tjeks md,khl Ndjs;d lrk uDÿldx.hg taldnoaO fõ' fuys§ wjOdkh fhduqjkafka o;a; i;Hdmkh we;=<;a l, o;a; m%Nj f,aLKj,g .e,fmk nj iy;s lsßu fuhg we;=,;afõ' o;a;j,x.=lrKh we;=<;a ;u o;ak wiïmq¾K widOdrK fyda wkqmsgm;a fkdjk nj iy;sl lsßu fuhg we;=,;a fõ' Wod moaO;shla wodkh lsßfïos wkqmsgm;a lr we;s bkafjdhsia wxl i,l=Kq lr m%;slafIam l< hq;=h' o;a; j¾.h wkqj Ndú;d l, yels idudkH mßlaIK .Kkkdjla ;sfí' b,lalï mßlaId lsßujev igyk u.ska .Kkkh lrk ,o b,lalï iy th j,x.= lsßu ioyd mßlaIK fla;khg tl;= lsßu'tl;=j md,kh lsßuWodyrKhla f,i lKavdhï uq¨ tl;=j y÷kd .ekSumrdih mßlaId lsßuixfõos mrdihlg tfrysj we;=,;a l, w.h mßlaId lsßu ioyd Ndú;d lrhs' Wod(- ixúOdkfha kdñl f,crfla;slrKfha mrdñkska ioyd uq,H ;;ajm%ldYk ixfla; 5000 la 9999 la .sKqïflakh 6200 f;d. yd iïnkaO úh yel'

mrdih mßlaId lsßuixfõos mrdihlg tfrysj we;=,;a l, w.h mßlaId lsßu ioyd Ndú;d lrhs'Wod (- ixúOdkfha kdñl f,crfla;slrKfha mrdñkska ioyd uq,H ;;ajm%ldYk ixfla; 5000 la 9999 la .sKqïflakh 6200 f;d. yd iïnkaO úh yel'


Draft Version

CA Sri Lanka 39

isudjka mßlaIK

mrdi mrlaIdjg iudk kuq;a idudkHfhka

by, isudjla jk mokïj 999" 999'99 g

jvd wvq úh hq;=h f,i iSudjla ,l=Kq

lsrSu'

uDÿldx.h widOdrK

l=vd idud.ul kï .sKqïlrK

uDÿldx.hg ñ,shk 1'3 ioyd úl=Kqï

bkafjdhsishla m, lsßu m%;slafIam l<

hq;=h'

ixikaokd;aul mßlaIK

moaO;shg we;=,;a lsßï fok wkql=, Nj

iy;sl lsßu' úl=Kqï bkafjdhsish m<

lsßfï jákdlug úl=Kqï nÿ m,lsßug

wkql=, úh hq;=h'

wdlD;s mßlaIK

ksjeros wdlD;sfha we;s moaO;shg m,

lsßu muKla ms,s.kq ,efí' ksoiqkla f,i

kshuhka úfYaIs; wdlD;shlska m, l,

hq;=h' Èkh moaO;shg we;=<;a lsÍu

dd/mm/yyyy wdlD;sh oelaúh yel'

2.5 ixúOdkj, ihsn¾ wdrlaIdj m%j¾Okh lsßu

ihsn¾ wdrlaIdj hkq (ihsn¾ wjldYfha moaO;s" cd, yd o;a; wdrlaId lsßu ms<sno

ihsn¾ wdrlaIK ie,ls,su;a jsuhs'

ihsn¾ wjldYh hkq ( f;dr;=re ;dlaIK cd, yryd ikaksfõokh isÿjk mßirh

úia;r lsßug Ndú;d lrk fhÿuhs'

ixúOdk úiska Ndú;d lrkq ,nk f;dr;=re ;dlaIK moaO;shg ihsn¾ m%Ndrfha jdr .Kk

wLKavj by< hk w;r ihsn¾ wdrlaIdj jeä oshqKq lsßfï wjYH;dj wjOdrkh lrhs'

ihsn¾ wdrlaIKh ioyd jeä wjodkhla fhduq lsßu u.ska o;a; wdrlaId lsßu ioyd Tjqkaf.a

m%fõYh iy Tjqkaf.a o;a; W,a,x>kh jq úg .; hq;= mshjr fjkia lsßug wdh;khg

wjYH fõ' fndfyda wdh;k ioyd o;a; iqrlaIs;;dj m%Odk jYfhka wjodkh fhduq

lr we;a;a wdh;kh ;=, we;s ;rack j,ska o;a; wdrlaId lsßu ioyd ks¾udkh lr we;s

m%udkj;a wNHka;r md,khla mj;ajd .eksu ioydh' flfia fj;;a ihsn¾ wdrlaIK

mshjrhka ndysr ;¾ck ie,ls,a,g .; hq;=h : •f,dalfha úúO m%foaYj,ska oeka ;¾ck u;= ú we;s w;r fndfyda úg wmrdO"wdh;ksl T;a;=ne,su iy yel¾jreka iïnkaO fõ'

•kq;k jHdmdrj, f;dr;=re ;dlaIK moaO;sh u; oeä f,i rod mej;su Tjqkaf.a iemhqïodufha mqrdu Tjqkaf.a f;dr;=re ;dlaIK moaO;s tlg iïnkaO lsßfï wjYH;dj jeälr ;sfí' Ndú;d lrk fiajodhl" cx.u Wmdx. iy j,dl=¨ mß.Kl fhÿï ixLHdjyel¾jrekg o;a; fj; m%fõY ,nd .eksug yels m%fõY .Kk jeä lrhs'


Draft Version

40 CA Sri Lanka

• ixúOdkfha f;dr;=re ;dlaIK fomd¾;fñka;=fõ fiajh fkdlrk whg ihsn¾

wdrlaIK .eg¨ we;s lsßu wjfndaO lr.eksug wmyiqfõ' fndfyda úg

f;dr;=re ;dlaIK jD;a;slhka w;r Ndú;d jk NdIdj ;dlaIKsl iajNdjhlska hqla;

jk w;r tu.ska wfkla fiajlhskag f;areï .eksug wmyiq fõ' ihsn¾ wjodkï

j,g tfrysj ishü fiajlhska ;u ld¾Hh Nd¾h bgq lsßfï wjYH;djh

ikaksfõokh lsßu b;d jeo.;ah'

• ihsn¾ wjodkï ksid we;s ;¾ck ikaksfõokh lsßug Wmldr lsÍu ioyd m%Odk

f;dr;=re wdrlaIK ks,Odßfhl= fiajfha fhoúu f;dr;=re ;dlaIK há;, myiqlï

ixúOdkh Ndú;d lsßfïos wfkl=;a fiajlhskag Tjqkaf.a ld¾hNdrh

f;areï .eksug Wmldr l< hq;=h'

• ixúOdkh ;=< ihsn¾ wdrlaIK lreKq ioyd j.lsula we;s nj iy;sl lsßu ioyd

N=ñldjla iy j.lsu yÿkd.eksu ihsn¾ m%ydrhla t,a, jqjfyd;a ta ms,snoj

wjodkh fhduq lsßu ioyd wjYH j.lsu we;s mqoa.,hska lKavdhula isák nj

iy;sl lsßug fuh Wmldß fõ'

• wdh;khl m%Odk uÜgfï Wmdhud¾. ieliSfï§ ihsn¾ wjodkï ioydj.ùu ;srKh lsßu ihsn¾ wdrlaIK lreKq fufhúfï j.lsu uKav,fha

idudcslfhl=g mejßh hq;=h' fuu ld¾h Ndrh ioyd uKav,fha idudcslfhl= isáu

fcIaG l<ukdldß;ajh úiska .eg¨j nerEreï f,i i,lk ishü fiajlhska

w;r iajhx lem lsÍula m%j¾Okh lsßug Wmldß fõ' fuh ihsn¾ wdrlaIK iú

oekqj;a ixialD;shla ks¾udkh lsßug Wmldß fõ'

• w;S; wdrlaIl W,a,x>khkaf.ka bf.ksu wdrlaIl kshuhka W,a,x>kh ùulska miq

fcHIaG l<ukdldß;ajh wdh;k mqrd ihsn¾ wdrlaIKfha jeo.;alu m%j¾Okh

lsßfï wjia:djla f,i Ndú;d l, hq;= w;r w;S;fha os wdrlaIl W,a,x.Khka

isÿúug bv os we;s ÿ¾j,;djhg y÷kdf.k ms,shï fhosug mshjr .; hq;=h'

• ihsn¾ wjodkï j,g ixúOdkfha we;s wju wjodkï uÜgu bjisu ;srKh lsßu

l<uKdlrK Wmdhud¾. ie,iqï lssßfï jeo.;a mshjrls' ixúOdkfha

f;dr;=re ;dlaIK há;, jHqyfha ihsn¾ wdrlaIK ,laIK jeä oshqKq lsßu ioyd

wu;r wruqo,a wjYH nj ks.ukh lsßug tjeks wNHdihla fya;= úh yelsh'

• úOdhl fkdjk uKav, idudcslhska uKav,h iu. wdh;ksl ls%hdldß;ajfha os

ihsn¾ wdrlaIdj m%j¾Okh lsÍu yd ls%hdldß N=ñldjla bgq lrk nj iy;sl lsßu

ihsn¾ wjodkï j, úldYkh jk iajNdjh ms<sno Tjqkaf.a oekqu

hdj;ald,skj ;nd .eksug fukau ihsn¾ wdrlaIKfha ksjerÈ Ndú;hka wkq.ukh

lsßfï wjYH;djh ms<snoj úOdhl wOHlaIljrekag iu. idlÉPd fldg wjidk

• wdrlaIK wiu;aúu wdh;k f;dr;=re ;dlaIK moaO;sj,g muKla n,mdkjdg jvd

mq¨,a l< yels w;r ls¾;skduhg ydks lsßu .uH nqoaêuh foam, wysñ úu iy

fufyhqï j,g ndOd lsßu we;=,;a fõ'

ixúOdkj, ihsn¾ wdrlaIdj m%j¾Okh lsßu

tjeks ;¾ck u.ska bosßm;a lrkq ,nk wNsfhda.hkag uqyqK osug wdh;kh mqrd

ihsn¾ wdrlaIdj ms,sno oekqj;a lsßula m%j¾Okh lsßug fcHIaG l<ukdldß;ajh

isÿfõ' my; oE fuhg iïnkaO fõ:


ks.ukhg meñKSug mshjr .; hq;=h'

Draft Version

CA Sri Lanka 41

j;alï j¾.slrKh yd md,kh# f;dr;=re o;a; ixúOdkhg iïm;la

jk neúka f;dr;=re ;dlaIK há;, yiqlï ;=< we;s we;eï f;dr;=re

l<ukdlrKh lsßug ysñlreg mejßu jeo.;a fõ' m%Odk f;dr;=re

hdj;ald,skj mj;sk nj iy;sl lsßu ioyd mqoa.,hskag j.lSu mejßh hq;= w;r"

f;dr;=re wdrCIdj ms<sn|j ie,ls,su;a úh hq;=h'

wkql=,;d mshjr f;dr;=re ;dlaIK há;, myiqlï iy o;a; Ndú;h iïnkaO

wdh;ksl m%;sm;a;s mj;sk nj;a tajd n,d;aul lrk nj;a ixúOdkh iy;sl

l, hq;=h' m%;sm;a;s u.ska ks;shg .e,fmk mßos o;a; iq/lSu l, hq;= w;r

hqfrdamsh ix.ufha idudkH o;a; wdrlaIK fr.=,dis fukau YS% ,xldj y÷kajd§ we;s

fm!oa.,sl f;dr;=re wdrCId lsÍfï flgqïm; - 2019 ms<sn|j wjOdkh fhduq l<

hq;=h' by; olajd we;s ls%hdud¾. mßmq¾K fkdjk nj;a" mj;akd f;dr;=re ;dlaIK

md,khka jeä oshqkq wdh;kh uqyqK fok ;;ajh u; mokï jk nj;a

ie,ls,a,g .eksu jeo.;ah'


by; olajd we;ss ihsn¾ wdrlaIdj m%j¾Okh lssßfï m%fõYh ls%hd;aul lsßug

ixúOdkfha yelshdj wdh;kfhka wdh;khg j,g fjkia jk nj

ie,ls,a,g .eksu jeo.;ah' ihsn¾ wdrlaIdj ms,sno ldrKh wduka;%Kh lrk

l=vd ixúOdk iïnkaOfhka úfYaIfhka wNsfhda.d;aul nj Tmamq fõ'

2.6

m%dfhda.sl oshqKqj

ixúOdkfha wruqKq imqrd,su ioyd wdh;khg oekg mj;sk f;dr;=re ;dlaIK hk

f;dr;=re moaO;s md,khka jeä oshqKq lsßug yd tfia jeä oshqKq lsßug fcIaG

l<ukdldß;ajhg .; yels m%dfhda.sl mshjrhka fuys§ idlÉPd flf¾'

fï i|yd my; m%dfhda.sl mshjrhka we;=,;a l, yel'

wLKav ie,iqïlrKh# wdh;khg wLKavj ls%hd;aul úh yels nj iy;sl lsßu

ioyd f;dr;=re ;dlaIK há;, jHqyfha wid¾:l Ndjhka úiosug wdh;khg

ksis mshjr ;sìh hq;=h' w¾nqo l<uKdlrK ld¾h

uKav,h" .kqfokqlrejka" iemhqïlrejka" wls%h o;a; Wmia: .nvd udOHj,

msysáu úia;r lrk ie,iqulska fuh iukaú; úh yel'

moaO;s ixj¾Okh yd kv;a;=j# f;dr;=re ;dlaIK há;, jHqyfha we;s

o;a; wdrlaId lsßu ioyd wdh;k j,g wdrlaIk md,khla wjYH fõ'

fï ioyd uDÿldx. iy oDvdx. ksrka;rfhka hdj;ald,sk lsßu iy md,kh wruqK ioyd

iqÿiq nj iy;sl lsrsu wjYH fõ

msßia wdrlaIk mshjr( f;dr;=re ;dlaIK há;, myiqlï

Ndú;d lsßu ioyd nojd .kq ,nkafka úYajdiodhl fiajlhska muKla nj

iy;sllsßu ioyd ixúOdkhg iqÿiq ls%hdoduhka wjYH fõ f;dr;=re ;dlaIK há;, myiqlï Ndú;d lssßu ms<sno ishü fiajlhskag m%udkj;a mqyqKqjla ,eìh hq;=h' l=i,;d hdj;ald,skj ;nd .eku ioyd wjYH mßos mqyqKqúï

ks;sm;d l< hq;=h'

f;dr;=re ;dCIKh yd f;dr;=re moaO;s md,kh lsÍu

Draft Version

42 CA Sri Lanka

3 jHdmdrhg ;dCIKh l<uKdlrKh (MOT) ioyd jk N=ñldj

MOT hkq úoHdj" bxcsfkare úoHdj yd l<ukdlrKh oekqu yd Ndú;hka

taldnoaO lrk wka;¾ úkh lafIa;%hls' ;dlaIKh l<ukdlrKh

hkq ;dlaIKsl kfjda;amdokhka ;=<ska wd¾Ól yd iudc wruqKq idlaId;a

lr .eksu ioyd ixúOdkh ;=< wjYH udOHhka ie,iqï lsßu yd Ndú;d lsßuhs'

3.1 jHdmdr Wmdh ud¾.hla ks¾udKh lsßu ioyd ;dlaIKh taldnoaO

wdh;kh ;=, ;dlaIKh yqol,d l< fkdyel' fuu fya;=j ksid jHdmdrh

yryd ;dlaIK taldnoaO ú we;s nj iy;sl lsßu ioyd ixúOdk úiska wka;¾ YS%;sh

m%fõYhla .kq ,efí' j¾;udkh jk úg fuu ixl,am oeka MOT f,i yeoskafjk

w;r th wka;¾ YS%;sh ls%hdjka f,i yeoskaúh yels Wmdh ud¾. l<ukdlrKh

lsßfï j.lsu ork iajdêk m%foaYhla f,i ie,lsh yelsh'

ixúOdkfha ieu wxYhkag ;rKh lrk ERP moaê;hla jeks kj ;dlaIKh

ixúOdkh úiska ls%hd;aul lrk úg fuh meyeos,sj oel.; yel'

ERP ixl,amh miqj ( mrsÉfPao 5 hgf;a) úia;rd;aulj idlÉcd lrkq we;'

iudc úoHdj

jHdmdr kHdh iajNdúl úoHdj

bxcsfkare úoHdj jHdmdrhg

;dCIKh l<uKdlrKh

Source: www. slideplayer.com (Roxanne Leonard)

by; rEm igyk u.ska úúO l¾udka; yd ls%hdldß m%foaY ^tal,kh& yqol,d f,i

ls%hd l, yels wdldrh fmkajd fohs' flfia fj;;a MOT ys ld¾hNd¾h fjk fjku

úreoaOj lghq;= lrhs'

iajNdúl úoHdj


Draft Version

CA Sri Lanka 43

4 ;dlaIK csjk pl%h ^woshr" uq,O¾u iy fj<om, m%;spdr&

ixúOdkhla ;=, kj ;dCIKsl y÷kajd§ï ls%hd;aul lsßu wNsfhda.d;aul jk w;r

tneúka ta i|yd jHqyd;aul m%fõYhla .; hq;=h' ;dlaIKh ls%hd;aul

lssßu ioyd uDÿldx. ixj¾Ok Ôjk pl%h ^SDLC) iu. wkql úhhq;= w;r

ta i|yd úúO m%fõYhka wkq.ukh l< yelsh'

4.1 ;dlaIKh ls%hd;aul lssßfñ l%u

jHdmD;s csjk pl%h m%Odk woshr y;rla we;s nj oelsh yel' fuh

rEmigykla u.ska fmkaúh yel'

m¾fhaIK yd ixj¾Ok wjia:dj (-wjYH;djh yÿkd.eksu fuh

YlH;d wOHkhlg ;=vq osh yels w;r fgkav¾ leoúulg fyda fhdackdjla ioyd

b,a,sug m%;spdr jYfhka wdh;khg wNHka;rj fyda ndysrj

fldka;qd;alrejka úiska isÿlrkq ,efí' fuu ls%hdj,sh u.ska jHdmD;shg

l=i,;d we;s nj fmkakqï lrkaka kï" jHdmD;s wdrïNl f,aLKhla ,shd

jHdmD;s lKavdhula ia:dms; lrkq ,efí'

wdfrdayk wjia:dj (- úiÿu ls%hd;aul lrhs' uQ,sl msßjeh

ksIamdokh yryd imqrd.kakd w;r ,dNhka fkdue;' b;d ±ä

fnodyeÍï cd,hka yryd ;rÕldß;ajhg uqyqK foñka mdßfNda.slhd fj;

ksIamdokh ,ndfohs'

mßK; wjia:dj ( ksIamdokh idudkH ck;dj úiska ms<sf.k

we;s w;r" kj ;rÕlrejka fj<|m,g tl;= fjñka isáhs' fï ksid b,aüg

jvd by< iemhqula we;' wê ,dN fkdue;'

neihdu - ksIamdokfha Wmfhdack w.h my; jefgñka mj;S' ld,dkqrEmj

ksIamdokh yryd ,dN w;am;a lr .ekSug fkdyels fõ' ;reÕlrejka fj,|m,ska

bj;a fõ'

ksIamdokh yryd ,dN w;am;a lr .ekSug fkdyels fõ' ;reÕlrejkafj,|m,ska bj;a fõ'5 ;dlaIKh w;am;a lr .eksï ls%hdj,sh

;dlaIKh w;am;a lr .eksu ´kEu wdh;kl iuia: ls%hdud¾.fha jeo.;a fldgils'

tjeks w;am;a lr .eksula l<ukdlrKh lrk úêu;a jHdmdr ls%

hdj,shla ;sìu jeo.;a fõ' fuh jHdmdr wjYH;d tla reia lsßulska iy wjYH;d

úYaf,aIKhka.ka iukaú; jk w;r th jHdmdr wjYH;d ksfhdackh l, hq;= w;r

ish¨ wodhu m%Yak wik njg;a tajdg mss<s;=re imhk njg iy;sl úh hq;=h'


Draft Version

44 CA Sri Lanka

5.1 wjYH;djh ;dCIKh w;am;a lr .ekSfï ls%hdj,sh

ixúOdkhla úiska m%:u fldg úiÈh hq;= .eg¨j jkafka fuu ;dCIKh

wdh;ksl wNHka;ßl ks¾udKh l< yelso hkakhs'

Tõ mj;sk l=i,;d yd iïm;

úlsKsug we;'

ysñldß;ajfha isáu jeo.;a

ke;

wNHka;r ixj¾Okh

;dlaIKh w;am;a lr .eksu ysñlre úfYaIs; m¾fhaIK fldka;%d;a;=jka

ñ,g .eksu n,m;%h / fj<odu

Source: www.slideplayer.com (Nickolas Powers)

ta i|yd ,efnk ms<s;=r Tõ‘ kï wdh;kh úiska wjYH iïm;a úfYaIkd;aulj

ú.%y l< hq;= w;r ysñldß;ajh oshqKq lsßu ksid wdh;khg we;sjk jdis yd wjdis

iudf,dapkh l, hq;=h'

ms<s;=re ke; kï ixj¾Okh ioyd jk úl,amhka ;dCIKsl wjia:djka

y÷kd .ekSu l< hq;= w;r" tys§ (ñ,g .eksu)fyda (n,m;% ,nd .ekSu$ tu fhdackd

lsÍu)"(újD; uq,dYh) fyda (ysñldr noaO jHdmdr$ iyfhda.s) fyda

(iajdêk w;am;a lr .eksu) ±laúh yel'

wdh;khlg kj ;dlaIKh wjYH úug úúO fya;= ;sfí'

1 2 3 4 5

merKs l%uhla -ls%hdldß;ajh fkdue;s Wreu fyda l<ukdlrK f;dr;=re

moaO;s ksis f,i Ys%;sh odhl;ajh fkd±laùu'

;eá wjldYh jeä lsßu ioyd l%ufõohla fkdue;s mßY% moaêj,g yd u;lh

ukao.dñ ls%hdldß;ajh

merKs fyda h,a mek .sh oDvdx. fya;=fjka mj;sk kj ;dCIKh ,nd .;

fkdyels ùu' $ Wiia l< fkdyels

wNHka;r mßYs,k md,kh iy jHmdr yjq,aldr md,khla we;=¨j i;Hdmk l%

uh we;=¨j md,k W!K;djla iys; ÿ¾j, wdrlaIl l<uKdlrKh

ÿ¾j, o;a; l<ukdlrKh úfYaIfhka o< foaYsh ksIamdos;fha ks;sj,g

wkql=, fkdúu

ndysr j,dl=¨ u; mokï jq moaO;s iu. iïnkaO úug wkql+,;djhka ,nd.;

fkdyelsùu'


6

tAldnoaO m¾fhaIK jHdmdr

ke;

ke;

Tõ

Tõ

Draft Version

CA Sri Lanka 45

7

8 úYaf,aIKd;aul yd jd¾;d lsßfï yelshdjla fkdue;slu' kj ;dlaIKh wjYH kj ksIamdok fyda fiajdjka tkï

ksIamdok ls%hdj,sfha frdfnda ;dlaIKh ud¾..; mdßfNda.sl i;aldr i|yd jk wka;¾cd, ms<sior jeks kj l%uhka ls%hd;aul l< fkdyelsùu' fïjd jHdmdr WmdhYs,s fyda Wmdh ud¾.sl ;srK u.ska fufyhúh yels lafIa;% lsysmhla muKs'

äcsg,alrKh iy jHdmdr jákdlu

jHdmdrhg äcsg,alrKfha we;s úh yels n,meu i,ld ne,sfïos" tï'fla' lsxisf.a jd¾;dfõ biau;= lr we;s lreK ms,s.eksu o jeo.;a fõ' jd¾;dj ;¾l lrkafka wka;¾cd, fj<odu w;r iudc cd, yd cx.u fhÿï äcsg,a iïnkaOj fndfyda úg m%Yakd¾:hla we;slr we;s njhs' fnod yeßfï kd,sldj,g muKla äcsg,alrKfha n,mEu iy wjidk mßYs,k mdßfNda.sl w;=re uqyqK;d flfrys wdh;kh jeä wjOdkhla fhduq lrkafka kï Tjqkag ,efnkafka äcsg,alrKfhka ,ndosh yels jákdlñka iq¨ m%udKhla muKs uelsksia jd¾;djg wkqj ;dlaIKhg jHdmdr jákdlu úúO wdldr y;rlg fj; f.khd yel.1 2 3 4

jeä oshqKq l< iïnkaO;dj

ld¾hhka iajhxls%h lsßu

jeä oshqKq ;srK .eksu

ksIamdok fyda iajxkjHlrKh

úYd, o;a; úYaf,aIK" fhÿï ld¾h m%jdy moaO;sh iy j,dl=¨ fõosldj

jeks fuj,ï jHdmdr jákdlu ils%h l< yels fndfyda úg ixúOdkfha

we;eï fldgia j,g muKla f;dard .kq ,efí' fndfyda úg úl=Kqï

mrdihla ls%hdldrlï yryd iudkj m%fhdackj;a f,i Ndú;d l, yelsh'

.kqfokqlrejka i.hka iy iemhqïlrejka iu. iïnkaO;djh

- nyq kd,sld w;aoelsï• .kqfokqlrejkaf.a w;aoelsï

• NdKav yd fiajd kjHlrKh - kj äcsg,a ksIamdok fiajd kj ksIamdok

iu ks¾udKh lsßu

úYd, o;a; iy Wiia úYaaf,aIKh mokïj ;SrK .ekSu

• wdh;ksl md,kh jeä oshqKq lsßu jeä oshqKq l, ;;ald,sk l<ukdlrK f;dr;=re

moaO;s jeä oshqKq l< ;srK .eksug iyhúu l< yel'

ksIamdok jHdmr wdlD;s iy fufyhqï wdlD;s kfjda;amdokh


•fnodyeßu -idïm%odhsl fnodyeßfï kd,sld äcsg,alrK lsßu

•wf,úlrK yd úl=Kqï -äcsg,a wf,úlrKh jeks mdßfNda.sl wjfndaOhlska b,lallr.;a jeä oshqKq lsßu y÷kajd§u

•äðg,a lrKh u; iïmq¾K ùu (w;:H fiajd iy mßmd,kh

•wdh;k jákdlï oduhkg f;dr;=re ;dlaIKkhg we;súh yels n,mEu ms<sno fmdag¾iy ñ,¾ woyia Yla;sula lsÍu iy hdj;ald,sk lsßu f,i uelskais jd¾;dfõoelsh yel'

Draft Version

46 CA Sri Lanka

h:dfhda. nj $ ksis iïm%ckH;djs

ixúOdkfha ;dlaIKh Ndú;d lsßfï id¾:l;ajh fndfyda ÿrg rod

mj;skafka ;dlaIKh f;dard .kakd wdldrh ls%hd;aul lrk wdldrh iy

l<uKdlrKh lrk wdldrh u;h'

WodyrKhla f,i my; ioyka ljr fyda fya;=jla ksid wfmalaIs; m%;s,dN ,nd

osug f;dr;=re moaO;s wiu;a úh yel' 1 2 3 4 tajd Ndjs;d lrkaafka jeros .eg¨ úiosu ioydh'

fcaIaG l,ukdldß;ajh Wkkaÿ fkdùu

ie,iqï lr we;s iy ixj¾Okh lsßfïos mßYs,lhka fkdi,ld yeÍu

ie,iqï lsßfïos iy ls%hd;aul lsßfïos p¾hd;aul idOl flfrys wjodkh fhduq fkdlsÍu

hï wdh;khla f;dr;=re moaO;s iy ;dlaIK i|yd h:d¾;jdos f;dr;=re Wmdh

ud¾.hla iy f;dr;=re moaO;s ie,eiaula ilia lr wkq.ukh lrkafka kï fuu .eg¨

we;súug w;s bvlv wvqh'

5.2 wjia:dj u; mokïj úúO j¾.fha w;am;a lr.eksfï l%u

ixúOdkhlg f;dard .; yels úúOdldr w;am;a lr .eksfï wdlD;s ;sfí' my;

oelafjkafka wdh;khlg Ndú;d l< yels w;am;a lr .ekSï yd l<ukdlrKh l<

yels úúO l%uhkah'

yjq,aldß;ajh

yjq,aldß;ajh :úêu;a jHdmdr ixfhda.hkaf.ka wvqjk úêúOdk úia;r lsßug Ndú;d

lrk fhÿuls'

ndysr yjq,aldß;ajh

ndysr yjq,aldß;ajh : yjq,a jHdmdr" n,h,;a lsßu" iy Wmdh ud¾.sl ikaOdkh

hk ish,a,u yjq,a jHdmdrhla jk w;r fmdÿ wruqKla idlaId;a lr .eksu ioyd

ndysr fkdjk md¾Yjhka iu. woyia yd úêúOdk i,id we;' ndysr

yjq,aldß;ajh idudkHfhka úfYaIs; fufyhqï ioyd wdh;k w;r úêu;a

ks;suh úêúOdk isud lrhs'

noaO jHdmdr

noaO jHdmdr: th msysgqjd we;s wdh;k fofla jHdmdr ls%hdldß;ajhg jvd fjkia jq

wruqKla we;sj fjku wdh;khla ks¾udkh lsßu ioyd wdh;k fol;a n,fõ.hg

iïnkaO jk úêúOdkhls'

wdrïNl jHdmdr ioyd wkfkdakH Wkkaÿjla olajk jHdmd;shlg myiqlï

ie,isu ioyd noaO jHdmdr idukHfhka msysgqjd we;s w;r ksoiqkla f,i

iud.ï fol;a ;u ;dlaIKsl úfYaI;djka tla fldg ksIamdok ixj¾Okh

lsßug leu;s úh yel' noaO jHdmdrhla msysgqjk ,o wdh;k foflysu

jHdmdrfha fldgia yd l<uKdlrKfha fldgia we;'


Draft Version

CA Sri Lanka 47

fujeks úêúOdk u.ska wdrïNl wdh;k,g jHdmdrh wdrïN lsßfï msßjeh

fnod.eksug yels jk w;r úfYaIfhkau kj jHdmdr ixj¾Okh lsßu noaO

jHdmdrfha wruqK jk úg ie,lsh hq;=h' yjq,a jHdmdrhl msysgqúu u.ska tla

wdh;khla ksIamdokh lsßfï úfYaI;dj ksIamdokh lsßu yd fnod yeßu ms<sno

wfkla oekqfuka w;sf¾l l< yels neúka iy iïnkaO;d idlaId;a

lr.eksug yelsfõ' flfia fj;;a noaO jHdmdr úêúOdk Wkkaÿjla olajk

md¾Yjhka w;r Wkkaÿj .egqulg fya;= úh yel' ,dN fnod .eksu iy

yjq,a jHdmdrfha l<ukdlrKh iïnkaOfhka fmdÿ u;fNao we;s fõ'

Wmdh ud¾.sl ikaOdkh

Wmdh ud¾.sl ikaOdkh: hkq ixúOdk folla fyda jeä .Kkla w;r hï wdldrhl

iyfhda.s;djhla we;s ndysr yjq,aldß;aj Wmdhud¾.sl ikaOdkh msysgqjd

y÷kd.kakd ,o Wmdhud¾.hla wkq.ukh lsßu ioyd iïm;a yd ls%hdldrlï

fnod.eksu yd iïnkaO fõ'

kj ;dlaIKh fndfyda wúksYaÑ;;djhka iy fndfyda wjia:djka jHdmdrh i|

yd we;s lrhs' tjeks ikaOdkhla ñ, wêl m¾fhaIK jHdmD;shla ioyd wruqo,a

imhk w;r tu ksid wjodku fnod yerSu isÿ lrhs'

kj ;dlaIKh wúksYaÑ;;djh iy wjia:djka we;s lrhs' by; olajk ,o

taldnoaOùu uQ,H iïm;a b;d úhoïldÍ m¾fhaIK u; taldnoaO fhoùula i|yd

fmd<Ujk neúka ta yryd we;sjk wúksYaÑ;Ndjh yd wjodkï wju lsÍug odhl

fõ'

5.3 ;dlaIKh .KldêlrKh fyda uQ,H jD;a;slhka

úiska ;SrK .ekSfï§ Ndú;d l, hq;af;a flfiao@

uQ,H fyda .KldêldrK jD;a;slhka ;dlaIKh jHdmdr kS;sh

uÜgfï§ ;SrK .ekSu i|yd fhdod.; hq;=h' WodyrKhka f,i o;a;

úYaf,aIKh yd o;a; jd¾;dlrKh ;=,§ wjidk ;SrK j, whs;sh ;nd.ekSu

i|yd ;dlaIKh .KldêlrK fyda uQ,H jD;a;slhkag Ndú;d l, yel' miajk

ù ^V& u; tkï jákdlu ^Value& u; mokïj wNHka;r yelshdjka

j¾Okh lr uQ,H úYaf,aIKh jvd fyd| ;SrK .ekSula i|yd Ndú;d l< yel'

fuhg wu;rj .KldêldÍjreka úiska wjOdkh fhduq l, hq;= b;d jeo.;a

úIh lafIa;%hka jkafka úkdYldÍ ;dlaIKh yryd uQ,H lafIa;%fha isÿjk

fjkialï y÷kd .ekSugh' WodyrKhla f,i wm%ldYs; uqo,a yryd .Kqfokq isÿ

ùu ksid wkd.; uQ,H .kqfokq jHdmdßl uÜgfï isÿjk wldrh ms<sn|j

wjfndaOlr .ekSu b;d jeo.;ah'


Draft Version

48 CA Sri Lanka

Fin Tech ys n,mEu - wfkl=;a jHdmdßl YS;hka fukau uQ,H YS;h ld¾hho

j¾;udkh jk úg úYd, jYfhka ;dlaIKsl n,mEu u; fjkia ù we;' fuh kj

uQ,H wdlD;s we;s lsÍu i|yd odhl ù we;' fuu l%shdj,sh Fin Tech f,i w¾:

olajhs'

;dlaIKh iuia; jHdmdßl Wml%ufha fldgils - j¾;udkh jk úg ;dlaIKh fyda

f;dr;=re ;dlaIK fomd¾;fïka;=j ;j;a fomd¾;fïka;=jla f,i w¾: olajd

fkdue;' tu ksid ;dlaIKsl ld¾HNd¾h ;j;a iajdëk tallhla f,i ye¢kaùu isÿ

fkdl, hq;=h' fuys§ f;dr;=re ;dlaIKh iuia:hla f,i jHdmdßl l%shdj,sh ;=<

taldnoaO úh hq;=h'

jHdmdßl ;dlaIK l<ukdlrKh hkq fjk;au jHdmdßl Y%s;hka jk w;r th

jHdmD;s ;dlaIKh l<uKdlrKh ms<sn|j meyeÈ,s lrhs'

;dlaIKh jHdmdßl ikao¾Nh ;=< l%shd;aul lsÍu wNsfhda.d;aul ld¾Hhls' tuksid

jvd jHqyd;aul l%ufõoh ta i|yd Ndú;d l< hq;=h'

jHdmdrhka w;am;a lr .ekSfï úúO wdlD;s we;' tajd w;rg yjq,aldÍ;ajh" noaO

jHdmdr yd Wml%u taldnoaOùï we;=<;a fõ'

jHmD;Shka l%shd;aul lsÍfï mshjr i;rls' y÷kd.ekSu" úi÷u fhdackd lsÍu"

l%shd;aul lsÍu yd iïmQ¾K lsÍu tu mshjr y;rhs'

úYd, o;a; - j¾;udk ;dlaIKh o;a; úYaf,aIKh lsÍu yd tu úYaf,aIK

f;dr;=re tiekska ,nd§fï wjia:dj ,nd § we;' fuu o;a; w;rg uQ,H yd uQ,H

fkdjk o;a; we;=<;ah' j¾;udk wdh;k i|yd fuu úYaf,aIKh uQ,H Y%S;hg b;d

jeo.;ah'


mßÉfþo idr

dxY

h

Draft Version

CA Sri Lanka 49

1

2

3 *kafgla hkq iïm%odhsl nexl= wdh;kj, wjYH;dj wvq lrhs. i;H fyda wi;Hh

hkak y÷kd.kak'

kj ;dlaIKsl uq,msßula ls%hd;aul lsßfïos m%Odk lafIa;% 4 fudkjdo@

ksrjoH yd úYajdiodhs f;dr;=re y÷kajk mdrsNdIs; moh l=ulao@

4 o;a; i;Hdmkh hkq l=ulao@

5 moaO;s ks¾udKh lsÍfï Ôjk pl%fha wjia:d y÷kd .kak'

m%.

;s m

Íl

aIK

h


Draft Version

50 CA Sri Lanka

1 i;H fõ'

2 1 wjYH;djh y÷kd .ekSu .eg¨jlao wjia:djla

2 úi÷u y÷kd .ekSu 3 l%shd;aul jSu 4 iïmQ¾K lsÍu

3 ksrjø;djh'

4 o;a; i;Hdmkh hkq ,nd.;a o;a; uQ,dY%h iu. iei£fï l%shdj,shhs'

5 m¾fhaIK yd ixj¾Ok wjia:dj wdfrdamK wjia:dj mßK; wjia:dj neihdu

m%.

;s m

ßl

aIK

ioy

d ms<

s;=re


Draft Version

57

±kqï ixrpl

A jHdmdr Wmdh ud¾. yd ;dlaIKh yÿkajdÈu'

1.3 jHdmdr yd jdKscH äcsg,alrKh

1.3.1 idïm%dodhsl jHdmdr j,g jvd äcsg,a jHdmdr ixixokh lr ±laùu

1.3.2 äcsg,a jHdmdrfha m%;s,dN iy wvqmdvq yÿkd .eksu

1.3.3 äcsg,a jHdmdr iy jdkscHfha kj;u j¾Okhla meyeÈ,s lsÍu'

mßÉ

fc

aoh

yeÈkaúu

jHdmdrh jvd;a äcsg,a jk úg" idïm%dÈhl wx. iu. ikaikaokh lsßfuka mriamr;dj wdh;kj, ;dlaIKfha iqúfYaIs ,laIK ;lafiare lsßu yd tajd ms<sUqnq lsßu jeo.;a fõ' m%;s,dN iu. wvqmdvq yÿkd .eksug" úYaf,aIKh lsßug iy f;areï .eksug yels nj iy;sl lsrsu fuys§ isÿ l< hq;=hs'

j¾;udkh jk úg ;dCIKh b;d is>%fhka jHdmdßl mßirh ;=< ÈhqKq ù we;' tys§ jHdmdr l%shdj,sh tkï" uD.; mdßfnda.slhd" mdßfNda.sl wka;¾.;h" äðg,a uqo,a" úlsKSï fukau o;a; úYaf,aIKh olajd fjka ù we;' j¾;udk äðg,a lrd /f.k wjldYh l=< jHdmdr id¾:l;ajh lrd ref.k hdug kï jHdmdrhka fuu ;dlaIKsl fjkiaùï fyd\ska wjfndolr.; hq;=j we;'

jHdmdr yd jdKscHh lghq;= äcsg,alrKh lsÍu

Draft Version

BL8 | mßÉfcaoh 3: jHdmdr yd jdKscHh lghq;= äcsg,alrKh lsÍu

58 CA Sri Lanka

bf.ksfï m%;sm, 1.3.1 1.3.2 mßÉfcaofha wka;¾.;h

1 idïm%dodhsl jHdmdr j,g jvd äcsg,a jHdmdr ikaikaokh lr ±laùu

2 äcsg,a jHdmdrfha m%;s,dN iy wvqmdvq yÿkd .eksu

3 äcsg,a jHdmdr iy jdkscHfha kj;u j¾Okhla meyeÈ,s lsÍu' 1.3.3

äcsg,a jHdmdrh woaú;sh jkafka th j¾;udk fõ.j;a" j¾;udk iy wka;¾

ls%hdldß jk mj;sk neúks' äðg,a jHdmdr yd iei§fï§ idïm%dodhsl jHdmdr

laIKsl ikaksfõokh" wka;¾ ls%hdldß;ajh yd taldnoaO;djh fkdue;s w;r" fuu

fya;= ksid iy iïm%odhsl jHdmdr l%ñl miqneiSulg ,laj we;'

1.1;dlaIKsl fjki b;d fõ.j;a jk neúka ixúOdkh thg wkq.; úh

hq;=h' ;dlaIKsl fjki my; mßÈ ixúOdkj, ls%hdldrlï flfrys n,mdhs'

ksIamdok yd fiajd m%fNaohka WodyrKhla f,i" mdßfNda.sl fj<om, ;=< mqoa.,sl

mß.Kl" geí,Ü iy iaud¾Ü f*daka y÷kajd§ we;' ld¾ñl fj<om,j,a ;=,

ld¾hd, f;dr;=re moaO;s ioyd wNsreÑ idok ,o uhsfl%dÑma" frdfnda iy m%dfoaYsh

m%foaY cd,hka ìys ú ;sfí'

úfYaIfhka y|qkd.; hq;= lreK jkafka fndfyda jHdmdr i|yd ;dlaIKh n,md

we;s njhs' th b;d l=vd mrsudkfhka hq;=j úh yel' fuu fjki jHdmdrh

fldmuK ÿrg ;dlaIKsl mßkduhka w;am;a lr .; hq;=o hkak fmkajd fohs'

;dlaIksl n,mEu i|yd ksoiqka f,i:

1' idïm%odhsl jHdmdrj,g jvd äcsg,a jHdmdrfha mj;sk iqúfYaIs ,laIK

(w) fj<|m,g bÈßm;a lr we;s ksIamdok yd fiajd Wodyrkhla f,imdßfNda.sl fj,|fmd< ;=< olakg ,efnk mqoa.,sl mß>Kl iaud¾Üÿrl:k yd geí mß>kl fndfyda ÿrg mdßfNda.slhdf.a wjYH;d wkqjksIamdokh lr we;'

(wd) ksIamdok l%shdj,sh fjkia ù we;'(i) kj ;dlaIksl l%u Y%uh wju jYfhka Ndú;d lrhs'(ii) kj ;dlaIKh kj wuqøjH y÷kajd § we;'

;dlaIKsl mßirh

Draft Version

CA Sri Lanka 53

1.2 iïm%odhsl jHdmdr iuÕ äðg,a jHdmdrj, ,CIK ixikaokh lsÍu

my; ±lafjk jl%j äðg,a jHdmdrh yd idïm%odhsl wdldr l%shd;aul jk tajd w;r

m%Odk fjkialï lsysmhla y÷kd .kS'

.=Kdx. äðg,a idïm%odhsl

ikaksfõok äðg,a yd nyq pek,a B-

fï,a" fjí" flá mKsúv

fouqyqka lvodis yd äðg,a

ixfhdack ;eme,a u.ska yd

úoHq;a ;emEf,ka f,aLk

hjkak'

Wmdx. äðg,a yd fjí mdol

fuj,ï Tjqkaf.a ish¨

fuj,ï taldnoaO ù we;'

Wreuh moaO;sh iud.fï

b;sydih mqrd w;am;a

lr.kakd ,§'

fiajd imhk wdldrh fjkia ù we;' fndfyda ixpdrl ksfhdað;dh;k wka;¾cd,h

u; mokïj we;' my; olajd we;s isoaê wOHhkh fuhg WodyrK imhhs'

(we). fj<|m, y÷kd.kakd wdldrh fjkia ù we;' o;a; .nvd fj<|

m, úYaf,aIKh myiq lr we;s w;r ta yryd kj fj<|m,j,a y\qkd .ekSu

myiq ù we;'

(wE). ixúOdk l,ukdlrK l%uh fjkia ù we;' ;dlaIKsl wdh;sksl

jHqyfha mj;sk Wia jQ iajNdjh tkï l,ukdlrK uÜgu wvq lr we;' kuq;a

fiajlhdf.a l=i,;d wjYH;djh jeä lr we;' ta wkqj fiajlhdf.a yelshdj yd

ld¾h l%uh fjkia ùug Ndckh lr we;s w;r jHqy.; o;a;

úYaf,aIkh yd i|yd f;dr;=re ;dlaIKsl ±kqu wjYHhs'

(b). ndysr mdraYj iuÕ ikaksfõokh yd ikaksfõokfha m%udKh ;dlaIKsl fjkiaúSu

iudc l%shdj,Skag úNj n,meula isÿ lr we;'

(i) ld¾hd,fha fyda l¾udka; Yd,dfõ fiajh lrkjdg jvd ksjfia isg fiajh

lsÍu jeo.;a ù we;'

(ii) fN!;sl yelshdjkag jvd o;a; lshùu fyda o;a; wka;¾.%yKhg wod,

yelshdjka jeo.;ah'

(iii) ;dlaIK ksIamdok" M,odhs;djh by, kxjd we;' tu ksid fndfyda msßia

fiajd fj<|m,g fhduq ù we;'


Draft Version

54 CA Sri Lanka

.=Kdx. äðg,a idïm%odhsl

l%shdj,s iajhxl%ShlrKh

äðg,a l%shdj,s fjí

mdol fuj,ï ;=< f.dv

k.hs'

w; fmd;

Wreu moaO;sj, wvq

mdvq i|yd w;ska jkaÈ

f.ùu'

ixialD;sh l=vd yd ;reK

iud.ulsfjkialï l%shd;aul

lsÍug myiq ke;'

ia:dms; iudklula m<mqreÿ l<uKdlrejka úiska foaj,a lsÍug Tmamq l, yels l%u ;sfí'

w;a±lSï w;ayod ne,Sï yd fodaI

m%fõYhla we;sùug we;s w¿;a

bvlv jeäh'

w;aoelSï j¾I

oekquska ikakoaO hs'

o;a; kj o;a; tl;= lsÍu yd

ieliSu myiqh'

o;a;j,

iqrdlEug wmyiq fõ'

2 äcsg,a jHdmdrfha m%;s,dN iy wjdis

äcsg,a jHdmdrhg fndfyda Okd;aul wx. ;snqKo" laIKsl wka;¾ ls%

hdldß;ajhg iy mq¾K iïnkaO;djhg isudjka yd wjdis we;' tu.ska

wjodkug ,lajk úúO wx. ixúOdkhg f.k hd yelsh'

2.1 m%;s,dN

äcsg,alrKh iïnkaOfhka wdh;kj,g ,efnk m%;s,dN w;s uy;ah'

24/7 mdßfNda.sl wka;¾ ls%hd iy m%;sfmdaIKh

.kqfokq lrejkag mq¾K jYfhka fohdldr m%fõYhla ;sìu u.ska ixúOdkh ish

ls%hdjka ms<sno mq¾K oDYH;djhla ,nd foa'

laIKsl f,i o;a; j,g m%fõYh ùfïka úYaf,aIKh iy fj<|m, ;SlaIK

nqoaêh jeäÈhqKq lsÍï

ixúOdkhg j¾;udkfhaoS ±ka úYaf,aIK j¾. y;r Ndú;d l< yelsh" tajd

kï úia;rd;aul úYaf,aIKh" frda. ksOdk úYaf,aIKh" mqfrdal:k úYaf,aIKh

yd ld,djfrdaë úYaf,aIKhhs' fï u.ska w;S; f;dr;=re úYaf,aIKh lr

j¾;udk yd wkd.; Ndú;dj" mqfrdal:kh isÿ lrhs'


Draft Version

CA Sri Lanka 55

úia;rd;aul úYaf,aIKh

frda. úkYaph úYaf,aIKh

mqfrdal:k úYaf,aIKh

ld,djfrdaë úYaf,aIKh

jákdlu

1 2 3 4

úia;rd;aul úYaf,aIKh yryd o;a; u; ixLHdkuh úYaf,aIKhla isÿlr

w;S;fha isÿjq foh ms<sn| f;dr;=re imhhs'

frda. ksOdk úYaf,aIKh u.ska isÿjkafka úia;rd;aul úYaf,aIKh yryd

y÷kd .kakd ,o f;dr;=re i|yd fya;= jQ ldrKd y÷kd .ekSuhs'

th .eUqre wOHhkhls' WodyrKhla f,i M,hg fya;=j y÷kd .ekSu ±laúh

yel'

mqfrdal:k úYaf,aIKh ;=, isÿjkafka w;S; f;dr;=re$o;a; úYaf,aIKh lr

wkd.; jHdmdßl keñhdjka y÷kd .ekSuhs' tkï wkd.;h mqfrdal:kh lrhs'

ld,djfrdaë úYaf,aIKh hkq o;a;j, Wmßu ú.%yhhs' tys§ w;S; f;dr;=re

u; wkd.;fha isÿjkafka l=ulao@" ta i|yd .; yels úl,am ls%hdud¾.

fudkjdo hkak y÷kd.; yel'

úYaf,aIK oduh Tiafia Tn ;jÿrg;a .uka lrk úg" tjeks úYaf,aIK isÿ lsßu

jvd;a ixlS¾K nj by; rEm igyfkys ±lafõ' flfia fj;;a ;j ÿrg;

wdh;khg jeä m%;smd,Nhla ,nd .; yelsh'

wNsreÑlrKh l, iy jvd fydo mßYs,kl w;a±lsula

fydo .kqfokqldr w;a±lsul m%;s,dN" ixúOdkh iu. wka;¾ ls%hdldrs;ajfhaÈ iy ksIamdok yd fiajd m%;siïmdokh lsßfïÈ jHdmdrhg jeä mlaImd;s;ajhla ,nd fohs'

j,dl=¨ u; mokï jq úiÿï" f;jk md¾Yúh fhÿï iy wNHka;r moaO;s iu.

iïnkaO;djh iy taldnoaO lsßu'

fï m%fõYhla .kakd ixúOdkhg jvd äcsg,a iïnkaO;djh je,o .kakd

ixjOdkj,g jdishla we;' jvd taldnoaO lsßu jvd fydo ks;H ld,sk o;a;"

jvd;a taldnoaO jHdmdr lS%hdj,s iy yria ls%hdldß fufyhqï ms<sno mq¾K ú.Kk

ud¾.hls'


ixlSraK;dj

Draft Version

56 CA Sri Lanka

moaO;s iy o;a; ioyd mrsudKh

j,dl=¨ u; mokï jq úiÿï ±ka .nvd lsÍu iy o;a; iïnkaëlrKh i|yd

wdhkhg jvd úYd, yelshdjla ,nd fohs' fuhska woyia lrkafka jeä o;a;

m%udKj;a tl;= lr úYaf,aIKh l< yels njhs' f.da,sh fj<ofmd,g m%fõY

úfï jdisho we;'

2.2 wvqmdvq iy isudjka

laIKsl m%;sfmdaIKh

w;súYd, w.h tl;= lsÍulaa iys;j th Okd;aul hehs ie,lsh yels jqjo'

mdßfNda.slhd iu. ksrka;r" laIKsl wka;¾ls%hd iy m%;spdr ±laúu wvq mdvqjla

f,i ie,lsh yelsh' fndfyda úg ixúOdk ud¾. fõosldjla yryd wka;¾ ls%hd

l,ukdlrKh lrhs' WodyrKhla f,i fjâ wvúhl" áõg¾ fyda uqyqKq

fmd; .sKqul fyda ta yd iudk ixjdo;djhl isÿjk fuu wka;¾ ls%hd fndfyda úg

flá yd ;shqKq úh yels w;r fndfyda úg .kqfokqlrefjl= tjeks wka;¾ls%hd u;

mokïj blaukska o¾Ykhla idokq we;sj muKla fkdj' ixúOdkfha fuu ±lau wka

whg olajkq we;'

fndfyda úg ld,h hkq ieu fohlau jk neúka fuh ixúOdkhg wNsfhda.hla úh

yelsh' fydou isoaê wjia:djla f,i fuh (u. yereKq wjia:djka) woyia l< yels

kuq;a" Bg fjkiaj krlu wjia:dj f,i fuh (fj<o kduhg ydks lsÍu) iy

(ksIamdok úksiqrejd yeßu) woyia lrhs'

fm!oa.,sl;ajh

äcsg,a wka;¾ ls%hdldß;ajhg fm!oa.,sl;ajh iïnkaOfhkao wNsfhda. we;' ks;s

iïmdokh GDRP îdudkH o;a; fr.=,dis - ls%hd;aul l, uehs 2018&

iy .kqfoklrejka fnod .kakd wdldrh iu. wdh;kh ±ka uqyqK È we;s

wNsfhda.hka kï" ñg fmr fm!oa.,sl jHdmdßl yuqúï j,ska woyia jqfha laIKsl

f;dr;=re iïnkaOfhka n,h udreúu foig .uka lrk njhs'

wdrlaIdj

wdrlaIdfõ ÈhqKqj b;d ±äj wkqmd;hlska isÿ jqjo" ihsn¾ wdrlaIdj iïnkaOfhka

úYd, wNsfhda. ;sfí'

ihsn¾ m%ydr b,lal lr we;s w;r wkdjels m, lsßug wmyiqh' o;a;

f;dard .ekSulg ,lajqjfyd;a kS;suh lreKq fjkqfjka ld,h" Okh jehùu fukau

iy fj<o kduj,g ydks isÿúh yelsh'


Draft Version

CA Sri Lanka 57

ihsn¾ wdrlaIl m%ydr l%uj, mßKduh'

1980s

lmamï uDÿldx." wksIag uDÿldx. mKqjka

1990s

windows os m%;sIaguDÿldx. m%fNao

ydl¾ fj; úoHq;a ;eme, ;¾ck

h lrhs'

2000s

fjí wvú wjodku fidrlï l, wla;m;%,

fidrlïl, wuqKqï,wksIag

uDÿldx." mKqjka" fndÜfkÜ wkjirfhka

we;=,aùï

2010s

uDÿldx. fiajdodu" úOdh ks,OdÍ jxpd"

lmamï uDÿldx." ryiH f;dr;=re ,nd .ekSug úoaHq;a ;emE, Ndú;h" fjí wvú yela lsÍu

Source: www.esecuritysolutions.com

jHdc m%jD;a;s

jerÈ f;dr;=re fyda jHdcj ks¾udKh l< yels neúka m%jD;a;s hkq äcsg,a

f,dalfha m%Odk;u wNsfhda.hls' f;dr;=re jákdlï iys; iïm;la neúka fuh

wdh;khlg wNsfhda.hla f,i ie,lsh yels w;r tu.ska jerÈ fyda

wj,x.= f;dr;=re u; mokïj .kqfokqlrejka ÿraj, ;srKh .eksug bv

we;' fuh jHdmdrhg wys;lr f,i n,mdk w;r ksIamdok yd

fiajdjkaf.a .=Kd;aulNdjhg fya;=úh yel' .d¾Ük¾ wkdjels m, lrkafka 2020

jk úg m%Odk rgj,a jerÈ f;dr;=re me;sßu je,elaúu ioyd ks;s iïmdokh lrkq

we;s njhs'

3 äcsg,a jHdmdr yd jdKscHh jrKdj,sfha kj;u ixj¾Okhla

;dlaIKh hkq iudcfha iEu wxYhlu mdfya fjkia we;s lsßuhs' l¾udka;hg

isÿjk n,mEï fukau jHdmdr isÿlrk wdldrh iuia;hla f,i iudchgu n,mdhs'


Draft Version

58 CA Sri Lanka

The following diagram, as sourced from Gartner, highlights some of the new technological strategic trends for 2019. iajhdka; foaj,a

äcsg,a ksjqka

í,af,dlafÉka

.d¾ál¾u wkqj 2019 j¾Ih i|yd jQ m%Odk Wml%ñl keñhdjka oyh

iqyqre wjldY lafjdkagï mß.Kkh

w;aoelSï ;s%udK

jeä ÈhqKq l, úYaf,aIKh ryiHNdjh

Source: www.gartner.com

3.1 ;dlaIKsl ixj¾Okh

jHdmdr yd jdKscHh bosßhg f.k hk ;dlaIKsl j¾Okhka úYd, ixLHdjla we;'

o;a; leKsu iy jeä ÈhqKq l< mdßfNda.sl úYaf,aIKh

ixúOdkj,g fjnh yryd o;a; ,nd .; yelsh' fuu úYd, o;a; .eUqre

mdßfNda.sl úYaf,aIK ioyd Ndú;d l< yels w;r yeisßï rgdj jeks yd wlue;s

foa ms,sno ±kqu iy wjfndaOh ,nd .eksug Ndú;d l< yels f;dr;=re imhhs'

b,lal.; fj<o ±kaúï

o;a; leKsfï l%ufõohka iy úYaf,aIK Wmfhda.s

lr .eksfuka ,nd.;a ;slaIK nqoaêh u; mokïj' ixúOdkj,g mqoa.,hska

b,lal lr" Tjqkag m%jD;a;s" woyia ksIamdok" fiajd ish,a,u b,lal.;

fnodyeßfï l%ufõohka yryd ,ndÈh yelsh'

äðg,a uqo,a

äcsg,a uqo,a fõ.fhka jHdma; fjñka mj;sk w;r th Èfkka Èk j¾okh jk

m%cdjla úiska Ndú;d lrkq ,efí' jHdmdrhla lrf.k hdfïÈ wdh;k úiska fuu

l%uh je,o .eksu wjYH fõ' äcsg,a uqo,a ,nd fkdfok

ixúOdk wkd.; .kqfokqlrejka úYd, m%udKhla neyer lrkq we;'

iún, .ekajq odrh


Draft Version

CA Sri Lanka 59

iïnkaO;djh yd wka;¾cd,h

iïnkaO;djh iïu;h njg m;ajk neúka wka;¾cd,fha wvx.= oE ixúOdk úiska

je,o .ks' jeä iïnkaO;djhla" rEmjdysksh" iaudÜ ñgr yd WmlrK jeks

ksji ;=, we;s Wmdx. fuhg we;=,;a l, yelsh. fï yryd mdßfNda.slhdg wjYH

f;dr;=re ksjerÈ f,i ,nd fohs'

iajhxl%hlrKh yd hka;% bf.ksu

mß.Kl mdol o;a; we,af.dßoduhka úYaf,aIKh yryd

fldfyo wm hkafka?

ld iu.o wm újdy úh hq;af;a?

ldgo wms l;d lrkafka

ALORITHMS IN SOCIAL

MEDIA SELECT WHOSE

POSTS WE SEE,

SHAPING OUR

RELATIONSHIPS

fudkjo wm ñ,oS .kafka?SUGGESTION ENGINES

('PEOPLE ALSO

BOUGHT') SHAPE

AWARENESS AND

INFUENCE PURCHASES

THE ROUTES SELECTED BY

DIGITAL MAPS DETERMINE

THE NEIGHBOURHOODS

WE VISIT AND BUY

PROPERTY IN

fldmuK m%udKhla wm Wmhkjo?

STOCK TRADING

SYSTEMS DETERMINE

SHARE PRICES,

INPACTING OUR SAVINGS

AND OUR SALARIES

ALGORITHMS IN DATING

APPS PLAY A KEY ROLE IN

DETERMINING WHO WE

MEET, DATE, AND MARRY

$

(w) wkd.; úoHdj hkq wkd.;h ioyd ie,iqï lsßfï wruqKska iudc úoHdj


Source: www.blog.hootsuite.com wms l;d l<,wms fldfyao, wms Wmhk wms újdy hq;af;a ld iuÕo, ñ,È .kakd foa

hkafka m%udKh úh hq;af; fudkjdo?fldmuKo ld iuÕo yÿkd.kshs'

iajhxls%hlrKh yd hka;% bf.ksu ±kgu;a fndfyda mqoa.,hskaf.a tÈfkld csú;h

n,mdhs' fuh ;dlaIKh je,o .kakd ixúOdk fuu yelshdjka Wmfhda.s lr .kafka

jHdmdrfha wjYH;d Wmfhda.s lr .eksu yd jvd fydÈka fiaj imhkafka flfiao

hkak bf.k .ekSughs'

iajhxls%hlrKh yd fka;% bf.ksug we,afmdß;u Ndú;d lrk w;r m%;spdr ±laúh

hq;= wdldrh wkqj¾;kh úfuka yd bf.ksfuka wvq yd ñksia ueÈyu;a úfuka tajd

jeä jeäfhka Ndú;d fõ'

3.2 ;dlaIKh ixj¾Okfha wkdjels

b;d §¾> ld,hla i|yd jk ;dCIKsl fjkia mqfrdal;kh w;sYhsku ÿIalrh'

WodyrKhla f,i f;dr;=re ;dlaIKfha j¾;udk j¾Okhla fndfydauhla oYlhg

fmr fkdúh yels fohla f,i fmfkkakg ;snqk w;r" wkd.;h b;d blaukska fjkia

jk iq¿h'

;dlaIKsl wkdjels foi n,k úg my; ioyka lreK wjOdkh fhduq l, hq;= m%Odk

wx. lsysmhlska biau;= lrhs'

yd ;dlaIKsl j¾Okhla" idrO¾u yd m%jK;d ms,sno úoHdj yd wOHkhhs'

Draft Version

60 CA Sri Lanka

tla úfYaIs; kj ksmehqula fyda ;dlaIKhlg mq¨,a mrihl fhÿï ;sìh yelsh'

tneúka ;dlaIKh fugd ;dCIKh f,i ye¢kaúh yel'

ksoiqka fugd ;dlaIKh i|yd WodyrK

fugd ;dlaIKfha WodyrKhla f,i f,ai¾ ;dlaIKfha mq¿,a ckkSh y÷kd.; yel'

f,i¾ ;dCIKh úúO úYd, relshd ls%hdldrlï ioyd Ndú;d lrhs'• wlaIs ie;alï• ld¾ñl lemsï• rd;s%fha uyck iaudrl wdf,dalu;a lsßu• DVD j,ska o;a; lshúu• rd;s% iudcYd,d úÿ,s wdf,dallrKh

;dlaIKsl idOl iuia;hla jYfhka wd¾Ól j¾Okhg odhl jk w;r

fndfyda jHdmdr ioyd wjia:d yd ;¾ck we;s lrk njg yÿkd.; yel'

3.3 jD;a;suh .KldêldrSjrhl= f,i ;SrK .ekSu ;dlaIKfha Ndú;h

idïm%odhslj" uQ,H jD;a;slhka fndfyda ÿrg ;SrK .kq ,nkafka jHdmdr tallfha

úúO tallhka j,ska ,nd ÿka o;a; mokï lrf.kh' flfia kuq;a wo jk úg

jdKscH lghq;= äcsg,alrKh ùu u; .KldêldrSjrekag fukau uQ,H

lafIa;fha we,ue;s md¾Yjhka ioyd ;SrK .ekSfï ls%hdj,sh" o;a; úYaf,aYKh

wdosh myiq ù we;'

uQ,H jD;a;slhska wo jk úg äcsg,alrKfha m%dfhda.sl Ndú;h ms<snoj ukd

oekqula ,nd isáh hq;= w;r tu.ska iuia; jHdmdr tallfha ld¾hhka id¾:lj

bgq lr .; yelsh'

äðg,a jHdmdrh fõ.j;a yd woaú;Sh fõ' th iEu úgu hdj;ald,Sk jk w;r

in|;d mj;ajhs' iïm%odhsl jhdmdrfha mj;sk ÿ¾j,;d jk laIKsl

m%;sfmdaIKh fkdue;s ùu" wka;¾ in|;d fkdue;s ùu yd wka;¾.%yKh fkdue;s

ùu hk lreKq jHdmdr äðg,a ùu i|yd fhduq lrjhs'


(wd)ixj¾Okh wdlD;shg kj ksmehqï yd bosß .uk jeks mqfrdal:kh l< hq;= úúO isÿúï ms<sno woyia imhk úfYaI uKav,hla fyda wkd.;fha hï ld,mßÉfcaohla ;=, fr.=,dis fyda fjkialï mjd we;=,;a fõ'

(we) iuyr wjia:dj," wkd.; ;dlaIKhla mqfrdal:kh lsßu ioyd Ndú;dlrk ;dlaIKsl j¾okhla fjkqjg" wkd.;" mßfNda.sl wjYH;d mqfrdal:k ioyd wkd.; iudc ixj¾Okhla mqfrdal:kh l, ylsh'

Draft Version


CA Sri Lanka 61

äcsg,a jHdmdrhg fndfyda jdis we;" kuq;a tys wvqmdvq yd isudjkao we;' ;dlaIKsl iudcfha fndfyda ia:dkj, l%shdldÍ;ajhg iïnkaO ù we;' ;dlaCIKsl wdh;k i|yd lrk n,mEu u; iudchg n,mEï we;s lrhs'

len,s wlaIr úYd, ksIamdok yd Wmdx. cd,hla w;r iïnkaO;djh bv fohs'

fj<o kduhka Tjqkaf.a b,lal fj<om, fj; úYajdih .=Kd;aulNdjh yd úYajdiskh;ajh ms<sno mKsúvhla f.k ths" th mqoa.,sl;ajh yd wdrlaIdj ms<sno fndfyda úg ie,ls,su;a jk B jdKscHfha úfYaIfhka jeo.;a fõ'

wka;¾cd,h yd iïnkaO;djh fya;=fjka ;dCIKsl ksIamdos; yd úYd, cd,hla yd iïnkaO úh yel'

ikakï kdu u.ska úYajdikSh;ajh" .=K;ajh yd Tjqkaf.a b,lal.; fj<om, ioyd we;s wod, nj ms,sno mKsúvhla ,nd fok w;ru" jHdmdr j, fm!oa.,sl;ajh yd

ryiaH;djh ioyd úfYaIhka jeo.;a fõ'

mßÉfPao i

drdx

Yh

Draft Version


62 CA Sri Lanka

1

2

3 4 5

äcsg,a jHdmdrhg ,efnk m%;s,dN 2 l kï lrkak'

wkd.; úoHdj hkq wkd.;h ioyd ie,iqï lssßfï woyisk iudc úoHd;aul

yd ;dlaIKsl j¾okhla" idrO¾u yd m%jK;d ms<sno úoHdj yd wOHkhhs'

yeoEÍu yd wOHhkhhs' fuh i;H o m%ldYkhla o@

úia;rd;aul úYaf,aIKh hkq l=ulao@

laIKsl m%;sfm%aIKh úoaHq;a jHdmdrfha úNj wjdiSka f,i i,lkafka wehs@

wkd.; jHdmdßl l%shdldÍ;ajh ms<sn|j wkdjels yd ta i|yd fhdackd bÈßm;a

lsÍu tys n,mEï ms,sn| wOHhkh y÷kajkafka l=uk kulskao@

m%.

;s m

Íl

aIK

h

Draft Version


CA Sri Lanka 63

1

2

3 4 5

i;Hh

úia;rd;aul úYaf,aIK w;S;fha isÿjQfha l=ulao hkak mjihs'

laIKsl m%;sfmaIKh uÕska ksIamdokh ms,sn| jerÈ u;hla mdßfNda.slhd ;=< we;s

lrhs' th ksIamdokfha ikakïkduhg ydks lrhs'

ld,djfrd§ úksYaph

m%.

;s m

ßl

aIK

ioy

d ms<

s;=re • 24/7 mdßfNda.sl wka;¾ls%hd yd m%;sfmdaIK

úYaf,aIK yd ;slaIK nqoaêh iemhsu ioyd o;a; fj; CIKsl m%fõyh• wNsreÑlrKh l, yd jvd fydo mßYs,k w;a±lsula• u; mokï jq úiÿï" f;jk md¾Yúh fhÿï y wNHk;r moaO;s iu. iïnkaO;djhtaldnoaO lsßu• moaO;s yd o;a; ioyd mßudKh

Draft Version

60 CA Sri Lanka


Draft Version

71

mßÉ

fc

aoh

ye¢kaùu jHdmdrhl lghq;= iM,odhS yd ld¾HlaIu f,i mj;ajdf.k hdu i|yd l<uKdlrejkag f;dr;=re wjYH fõ' tu f;dr;=re ksrjoH

fiau wod< f;dr;=re úh hq;=h' fuu mßÉfþofha§" tjeks f;dr;=re iemhsh yels f;dr;=re moaO;s j¾. lSmhla ms<sn|j idlÉPd

lrkafkuq'

f;dr;=re moaO;sh l%shdldÍ;ajh wdh;khg jeo.;a jk w;r" jvd;a jeo.;a jkafka tu moaO;sh u.ska imhk f;dr;=re fudkjdo

hkakhs' l<ukdlrejkag ;SrK .ekSu yd md,kh lsÍu i|yd f;dr;=re wjYH jk w;r moaO;s ld¾hNdrh jkafka tu f;dr;=re ksis

wdldrfhka yd m%ñ;sfhka iemhSuhs'

f;dr;=re ;dlaIKh u; úúO jQ fuj,ï iy moaO;Ska y÷kajd§u ksid l<ukdlrejka tlsfklg fjk;a f;dr;=re moaO;Ska j,"

Ndú;h yd l%shdldÍ;ajh y÷kd.; hq;=h'

WodyrKhla f,i f;dr;=re .nvd moaO;shka yd jHdmdßl nqoaêuh f;dr;=re moaO;shka tlsfklg fjkia moaO;Ska njg y÷kd.;

hq;=h' th jHdmdßl wdh;kh ksjerÈ ;dlaIKh iòyd .ekSug uÕfmkajkq ,nk w;r tjeks ;dlaIKhk wdh;ksl ;SrK .ekSug

odhl jk wdldrh y÷kd.ekSu myiq lr jkq we;.

jHdmdrhka ;=, mj;sk f;dr;=re moaO;s j,

ld¾hNdrh

Draft Version

BL8 | mßÉfcaoh 4: jHdmdrhka ;=, mj;sk f;dr;=re moaO;s j, ld¾hNdrh

66 CA Sri Lanka

2.1.3 f;dr;=re ;dlaIKh l,ukdlrkh ioyd há;, myiqlï iy ke.S tk ;dlaIKhka yÿkd .ekSu'

2.1.4 f;dr;=re l,ukdlrKh lsßfï§ ikaksfõok ;dlaIKfha ld¾h Ndrh idlÉPd lsÍu'

±kqï ixrplh

B jHdmdr f;dr;=re moaO;

2.1 2'1' jHdmdr j, f;dr;=re moaO;sfha ld¾hNdrh

2.1.1 l,ukdlrkh ioyd uQ,sl ixl,am fjkalr yÿkd .ekSu yd jHdmdr l%shdj,ska ;=< f;dr;=re moaO;s j, ld¾h Ndrh y÷kd .ekSu'

2.1.2 jHdmdr ixúOdk úiska Ndú;d lrkq ,nk úúO jQ jHdmdr f;dr;=re moaO;s w;r fjkialï y÷kd .ekSu yd ú.%y lsÍu'

Draft Version

CA Sri Lanka 67

mßÉfþofha wka;¾.;h bf.kqï M,h 1 2.1.1 2 2.1.2 3 2.1.3 4 2.1.4 1 jHdmdr l%shdj,s yd f;dr;=re moaO;s

ixúOdkfha wruqKq ie,iqï lsÍug yd m%dfhda.slj tu wruqKq imqrd we;aoehs

úu¾Ykh lsÍug Wmdhud¾.sl f;dr;=re Ndú;d lrhs' tneúka wdh;k j,g

Tjqkaf.a f;dr;=re wjYH;d imqrd,Sug yels jk mßÈ f;dr;=re moaO;s Wmdh

ud¾.hla ;sîu jeo.;a jk w;r jHdmdr l%shdj,ska l,ukdlrkh lsßfï§ Wmdh

ud¾.h wod< fõ'

1.1 f;dr;=re l%fudamdh f;dr;=re moaO;s Wmdh ud¾."f;dr;=re ;dlaIK Wmdh ud¾.

yd f;dr;=re l,ukdlrK Wmdh ud¾. f,i j¾. l,

yel'

•iuia; wdh;kh i|yd f;dr;=re moaO;s ixj¾Okh lsÍu ioyd

È.=ld,Sk u. fmkaùula ,nd §ug ksl=;a lrkq ,nk Wmdh ud¾.h f;dr;=re

moaO;s Wmdh ud¾.hhs'

•f;dr;=re ;dlaIK Wmdh ud¾.h wjOdkh fhduq lrkq ,nkafka moaO;sh ;=<

mj;sk oDvdx. yd uDÿldx. kv;a;= lsÍu ms<sn|j jk w;r tho iuia; Wmdh

ud¾.hls' ^Wod(wjYHh f;dr;=re iemhSu&' f;dr;=re l,ukdlrKh Wmdh ud¾.

u.ska ixúOdkfha f;dr;=re md,kh lrkafka flfiao iy l,ukdlrkh lrkafka

flfiao hkak úuid n,hs' f;dr;=re Wmdh ud¾.sl jeo.;alu Wmdh

ud¾.slj l,ukdlrkh lrkq ,nk w;r tu.ska moaO;sh" ;dlaIKh yd f;dr;=re

iuia; Wmdh ud¾.sl m%;sm;a;shg iydh fõ'

f;dr;=re wiamDYH jk w;r tys uQ,sl iajrEmh ñksiaiqkaf.a ukfiys mj;S' flfia

fj;;a" ´kEu mqoa.,fhl=g u;l ;nd .; yels f;dr;=re m%udKhg iSudjla ;sfí'

f;dr;=re ms,snoj fN!;sl jd¾;d jir oyia .Kkla ;siafia ñksid úiska

mj;ajdf.k hkq ,nhs'


jHdmdr l%shdj,ska yd f;dr;=re moaO;s f;dr;=re moaO;s j¾. f;dr;=re ;dlaIK há;, myiqlï yd ke.S tk ;dlaIKhka'

ikaksfõok ;dlaIKh yd f;dr;=re moaO;s

f;dr;=re yd f;dr;=re moaO;s

Draft Version

68 CA Sri Lanka

tneúka uq, isgu" f;dr;=re yd th yiqrjk udOHka w;r fjkila wmg ;sfí'

mqrdK YsIaGdpdrhf.ka fkdkeiS mj;sk ueá mqjre f;dr;=re ;dlaIKhg

WodyrKhls' wmg tajd wfma wf;a ;nd yelsh' kuq;a tajd ;ekam;a l, mqoa.,hd

Ndú;d lrk ixfla; f;areï .ekSug wmg fkdyels kï tajd .nvd lrk mej;sh o

f;dr;=re j, kshu w¾:h Ndú; lrkakdg wmyeÈ,s fõ'

j¾;udkfha§ wmg fndfyda f;dr;=re bf,lafg%dksl iaj?mfhka we;s w;r

tajd .nvd lsÍug yd yeisrùug yels úYd, udOHhla we;' tfia kuq;a lvodis

jd¾;d ;ju;a fndfyda úg wdh;k ;=, Ndú;d fjhs'

fmdÿfõ .;a l, wo f;dr;=re ;dlaIKh hkq mß.Kl" bf,lafg%dksl mokï lr.;a

ieliqï yd .nvd moaO;s yd tajd iuÕ hk ishü m¾hka;" ikaksfõok iïnkao;d

iy uDÿldx.h' fuu moaO;s j, wdka;sl ixlS¾K;dj ksid tajdfha ie,iqu" kv;a;=j

iy ls%hdldÍ;ajh ms<sn| f;dr;=re úYd, m%udKhla ks¾udKh lsÍug fya;= fõ'

kuq;a fuu f;dr;=re we;s ksid Tjqkaf.a wruqK fkdjk w;r th ;dlaIKfhau

fldgils'

jHdmdr lgh;= lsrsfuos wm Ndú;d lrk f;dr;=re ;dlaIK moaO;s" iuia;

moaO;shgu ndysr f;dr;=re" wmf.a jHdmdr fufyhqï lrf.k hdug wjYHh

f;dr;=re úYd, jYfhka Ndú;d lsÍug wmg WmldÍ fõ'

mß.Kl mdol moaO;s j, we;s w;suy;a úNjh" jHdmdrfha f;dr;=re fjkia lsÍu

yels mq¿,a mrdihl l%u imhhs' wm Ndú;d lrkafka flfiao" th yeisrùug wm

Ndú;d lrk f;dr;=re ;dlaIKh Ndú;d lrkafka flfiao hkak wm úiska ;SrKh

l, hq;=h' fuu .eg¨ iïnkaOfhka wm .kakd ;SrK wmf.a f;dr;=re Wmdh ud¾.h

ilia lrhs'

1.2 Wmdh ud¾.sl m%fõYhl wjYH;djh

uhsl,a w¾,a kï f,aLlhd ;¾l lrkafka f;dr;=re moaO;s yd f;dr;=re Wmdh

ud¾.h ;dlaIK jD;a;Slhskag mukl ilia l, fkdyels njhs' f;dr;=re moaO;sfha

my; oelafjk ,laIK Tyq fhdackd lrhs' f;dr;=re moaO;s Wmdh ud¾.h fuu

u;hg iydh fõ'

• by< msßjehla orhs'

• fndfyda ixúOdk j, id¾:l;ajhg ;SrKd;aulj n,mdhs

• ;r.ldÍ jdis hgf;a jd‚c Wmdh ud¾.fha fldgila f,i oeka Ndú;d fõ'

• mdßfNda.sl fiajdjg n,mEula we;s lrhs'

• wdh;khl ish¿u uÜgï l,ukdlrkhg yd ld¾h uKav,hg n,mdhs'

• udkj iïm;a ie,iqï lsÍu wjYH jk ixúOdkhla ;=< jHqyd;aul fjkialï j,g ;=vq Èh yel'

BL8 | mßÉfcaoh 4: jHdmdrhka ;=, mj;sk f;dr;=re moaO;s j, ld¾hNdrh Draft Version

CA Sri Lanka 69

• l,ukdlrK f;dr;=re ks¾udKh lr bÈßm;a lrk wdldrh flfrys n,mdhs'

• Wmßu m%;s,dN ,nd .ekSu i|yd M,odhS l,ukdlrKhla wjYH fõ'• ixúOdkh ;=< iy bka msg; fndfyda md¾Yjlrejka iïnkaO fõ' tneúka

md¾Yjlrejkaf.a úYaf,aIKh wjYH fõ'

1.3 f;dr;=re moaO;s$f;dr;=re ;dlaIKh hkq wêl msßjeh ls%hdldrluls

fndfyda ixúOdk f;dr;=re moaO;shg úYd, uqo,la wdfhdackh lrk kuq;a iEu úgu

tys iuia; m%;s,dNh w;am;a fkdlr .kS' f;dr;=re ;dlaIKfha md,khlska f;drj

jHma; ùu ñ, wêl jerÈ j,g ;=vq fokq we;' f;dr;=re ;dlaIKfha jdis folla

mj;Ss' tkus" f;dr;=re yqjudre lr .ekSfï yelshdj yd wkq msgm;a lsÍfuka je<lS

isàu l%ufõohka ielish yels ùuhs' tneúka ish¨ f;dr;=re ;dlaIK

úhoï iuia; f;dr;=re Wmdh ud¾.fhka bj;a fkdù th jeä ÈhqKq lrk

njg iy;sl lsÍu i|yd wkque;sh wjYHh úh hq;=h' b;d úYd,

f;dr;=re ;dlaIK wdfhdackhla wiu;a ùu wod< wdh;khg Rkd;aul Wmdh ud¾.sl

n,mEula we;s lsÍug bv we;s w;r iuyr úg th jHdmdr wid¾:l ùug o fya;= úh

yel'

1.4 fndfyda wdh;kj, id¾:l;ajhg f;dr;=re ;dlaIKh$f;dr;=re

moaO;sh b;d jeo.;a fõ

f;dr;=re ;dlaIKhla ixj¾Okh lsÍfï§" ksIamdok yd

fiajd iemhSfï§ f;dr;=re ;dlaIKh fld;rï jeo.;a oehs iud.ula y÷kd .;

hq;=h' wdh;khl f;dr;=re ;dlaIKh ld¾hNdrh ixúOdk j¾.h

wkqj fjkia fõ' f;dr;=re ;dlaIKh" f;dr;=re moaO;sh my;

oelafjk whqrska wdh;khg jeo.;a fõ'

• wdOdrl lss%hdldrlula f,i

• m%Odk fufyhqï lss%hdldrlula f,i

• úNj iusm;la f,i b;d jeo.;ah

• Wmdhud¾.sl lss%hdldrlula f,i Ndú;d l, yel ^f;dr;=re ;dlaIKh fkdue;sj

iuyr iud.ï j,g lss%hd;aul úh fkdyel" Wod( weufidka'" B fí)• ;rÕldÍ jdis m%Njhls


70 CA Sri Lanka

• fufyhqï l<ukdlrKfha 2013 § ia,ela iy fjk;a wh biau;= lrkafka fufyhqïl<ukdlrKfha fndfyda wxY flfrys úoaHq;a jHdmdrhg n,mEula we;s njhs'ñ, § .ekSu ( weKjqï (EDI)" wruqo,a yqjudrej (EFT) iy iemhqïlrejka .ekSu^jvd;a ksYaÑ;ju f;dr;=re ;dlaIKh u.ska úoHq;a m%iïmdokh ioydo yelshdj ,nd § we;'

• ksYamdokh ( ksYamdok ie,iqï lsßu iy md,kh" Wmf,aLk.; lsßu" bkafjkagß" l<ukdlrKh" ;;a;aj md,kh

• wf,úlrKh$úl=Kqï iy mdßfNda.sl fiajd( kj úl=Kqï kd,sld újD; lsßu" wka;¾cd,úl=Kï" f;jk md¾Yùh iemhqï mdßfNda.sl fiajd" CRM.nvdlrKh ( bkafjkagß l<ukdlrKh" mqfrdal:kh lsßu îy ;;ald,Sk hdj;ald,sklsßu&

•

2 f;dr;=re moaO;s j¾.

wdh;kj, ;SrK .ekSu iy md,kh lsßu ioyd wjYH o;a; iy ld¾h

idOk f;dr;=re iïnkaOfhka Oqrdj,sh jeo.;a fõ' wm f;dr;=re moaO;s iy

tajd imhk úúO uÜgï f;dr;=re mßlaId lruq'

2.1 Wmdh ud¾.sl f;dr;=re uÜgï

Wmdhud¾.sl ie,iqïlrKh" l<ukdlrK md,kh iy fufyhqu md,kh ie,iqï iy md,k ;SrK j, Oqrdj,shla f,i ±lsh yelsh ^weka;ks Oqrdj,sh&

ixúOdk f;dr;=re moaO;shla jHdmdr Wmdh ud¾.hg iyh oelaùu muKla fkdj"

úfYaIfhka wdh;ksl $ jHdmdr Wmdh ud¾. ;SrKh lsÍugo WmldÍ fõ'

^w& f;dr;=re ;dlaIKh" f;dr;=re moaO;sh" f;dr;=re l<ukdlrKh ;rÕldÍ

jdis ,nd .; yels m%Njhla imhhs' fuhg w¿;a ;dlaIKh ;ju;a wkHhkag ,nd .;

fkdyels ùu fyda mj;sk ;dlaIKh fjk;a wdldrhlska Ndú;d lsÍu we;=<;a úh yelsh'

^wd& wNHka;r yd ndysr m%Njhkaf.ka f;dr;=re ,nd §fuka jHmdr Wmdh ud¾. oekqï

§ug f;dr;=re moaO;sh Woõ úh yelsh'

^we& f;dr;=re ;dlaIKfha j¾Okhka f;dr;=re fnod yeÍu iy tl;= lsÍu iy .kqfokq

meje;aùu i|yd kj kd,sld imhkq we;' fuys jvd;au uQ,sl kso¾Ykh ù we;af;a

wka;¾cd,h B-jHdmdr iy B-jd‚PHh i|yd wjia:d újr lr § we;s wdldrhhs'

úoaHq;a jHdmdr (E- Business) hkq jHdmdßl ls%hdj,shg iydh úu iy mßj¾;kh lsßu

ioyd bf,lafg%dksl ;dlaIKfhka ^wka;¾cd,h we;=¨j& Ndú;d lrk w;ru ksYamdok yd

fiajd ñ, § .ekSu iy úlsKsu ioydo úoHq;a ;dlaIKfhka ^wka;¾cd,h we;=¨j& Ndú;d

lsßuhs'


•

Draft Version

wru

qKq" i

e,iqï" W

mfoi

a" b,lal

Wmdhud¾.sl ie,iqïlrKh

l<uKdlrk md,kh

fufyhqï md,kh

f;dr;=re" idrdxY" jd¾;d

Oqrdj,sfhys uÜgï ;=k biau;= lsßu fukau" Oqrdj,sfhys úúO uÜgïj,

ksmojk ,o îy wjYH& f;dr;=re j, úúO ,laIK igyka lsßu o jeo.;ah'

Wmdh ud¾.sl f;dr;=re

l<ukdlrK f;dr;=re fufyhqï

f;dr;=re

• wNHka;r yd ndysr

m%Njhkaf.ka

Wmqgd .kakd ,oaols'

• idrdxY.; lr

we;af;a by< uÜgulh

• È.=ld,sk wod, fõ'

• uq¨

ixúOdkh .eku ie,ls

,su;a fõ'

• fndfyda

úg ;djld,sl mokula

u; ilia lrkq ,efí'

• m%udKd;aul

yd .=Kd;aul hk

folu u; mokï fõ'

• ie,iqï lsßu

flfrys wjOdkh

wkd.; ÈYdk;sh fj;

fhduq lrhs'

• uq,sl jYfhka

wNHka;rj ckkh fõ

^kuq;a isñ; ndysr

wx.hla ;sìh yel&

• my< uÜgñka

idrdxY .; lr we;'

• fláld,sk yd

udOH ld,Skj wod< fõ'

• ls%hdldrlï fyda

fomd¾;fñka;=j yd

iïm;a Ndú;fha

ld¾hCIu;dj

M,ohs;djh ms<snoj

ie,ls,su;a fõ'

• m%udKd;aul ñkqï

u; mokïj ^Wod

( whjeh ñKqï i,l=Kq&

• iuyre ie,iqï

lsßu flfrys wjOdkh

fhduq lr;s' kuq;a

md,kh flfryso jeä

wjOdkhla fhduq lr;s'

•

• iúia;rd;aulj" wuq

o;a; ielisu isÿ lrhs'

• laIKsl ld,hg

wod, fõ'

• ld¾h úfYaIs;h• fndfyda úg ilia

lr we;'

• úYd, jYfhka

m%udKd;aul kuq;a

fndfyda úg uq,Huh

fldkafoais j,g jvd

fufyhqï ñkqïj, ^Wod

( ksmojk

tall" .kqfokq ieliq&

wmkhkh lrñ'

• ie,iqïlrKhgjvd md,kh flfrys

wjOdkh fhduq lrkak

wNHka;r m%Njhkaf.ka Wmqgd .;a fndfyda úg .kqfokq ieliqï moaO;sj,ska .kqfokq o;a; we;=<;a fõ'

wkd.;h ksjerÈj mqfrdal:kh l< fkdyels neúka wúksYaÑ;h

•


CA Sri Lanka 71

Draft Version

72 CA Sri Lanka

WodyrK: ijia ld,fha uqøKh jk mqj;a m;

• fufyhqï f;dr;=re ioyd bkafjdhsish' ksYamdok msßjeh lvodis bkafjkagß

md,kh lsßu" ;ska; wdÈh ioyd úl=Kqïlrejkaf.ka iemhqï iy m%;s,dN"

jegqma f.úï" fi!LH iy wdrlaIK wkql=,;djhg iydh úu ioyd wdrïNfha

jev meh .Kk we;=,;a fõ'

•

•

Wmdh ud¾.sl uÜgfï f;dr;=re moaO;s

l<uKdlrejkag fyda .Kldêldßjrekag Tjqkaf.a ixúOdk j, ls%hdldß;ajh

ueksug yelsúu ioyd wod< ld¾h idOk f;dr;=re Tjqkag ,nd .; hq;=h' fuh

f;dr;=re moaO;s j, jeo.;alu biau;= lrhs' tmuKla fkdj" weka;ksf.a Oqrdj,sh

^by<& fj; fhduq lssßu u.ska úúO uÜgïj, ^Wmdh ud¾.sl" WmdhYs,s iy

ls%hdldß ld¾hh idOk f;dr;=re imhk úúO j¾.fha f;dr;=re

moaO;s ;sìfï jeo.;alu wjOdrKh lrhs'

Wmdhud¾.sl f;dr;=re ;dlaIK moaO;s w;r úOdhl f;dr;=re moaO;s

(EIS) l<ukdlrK f;dr;=re moaO;ss (MIS) iy ;SrK .eksfï iydh moaO;ss (DSS)w.h tl;= l< cd,hka w.h tl;= lsßu ioyd f;dr;=re Wmdh ud¾.slj

Ndú;d lsßug myiqlï imhhs'

úOdhl f;dr;=re moaO;(EIS) úOdhl f;dr;=re moaO;shla wNHka;r yd ndysr m%Njhkaf.ka o;a; tla/ia

lr fcHIaG l<ukdlrejkag myiqfjka Ndú;d l< yels wdldrfhka

f;dr;=re ,nd fohs' tu fcHIaG l<ukdlrejkag Wmdh ud¾.sl yd jHqy.;

fkdjk ;SrK .eksug (EIS) Woõ lrhs'


l<ukdlrK ^fyda WmdhYs,s& f;dr;=re tla tla ixialrKfha ksIamdok Odjkie,iqï lsßu ioyd úl=Kqï uÜgï we;=<;a fõ' îuyr k.rj, Èklg y;laolajd& udOH m%jD;a;s j, .=Kd;aulNdjh iy ksYamdok Odjk ie,iqï lsßug Tjqkaolajk Wkkaÿj" fj<o ±kaúï wf,úh iy úfYaI ixialrKh j, id¾:l;ajh"w;sf¾l f;dr;=re" ld,.=Kh yd Èkh úl=Kqï flfrys n,mEïs lrhs' fuuuÜgñka Ndú;d lrkq ,nk m%Odk f;dr;=re jkqfha ,sms iy m%jD;a;s Tjqkau jkw;r l¾;D lKavdhu úiska tla tla tajd we;=<;a lsßu iy ia:dk.; ;SrKh lrkqwe;'

Wmdhud¾.sl f;dr;=re" m%;sjdÈ mqj;am;a ysñlrejkaf.a ie,iqï" mqj;am;a uqrlrejkaf.a m%;sm;a;s" kj fj<o ±kaúï" wdodhfï úNj m%Njhka" kj uqøK ;dlaIKfhka" iud.u úiska fufyhjkq ,nk úúO uqøK hka;%j, msßjeh iy ld¾hlaIu;dj" mqj;am;a ioyd kj fj,om,j,a ^fkdñf,a W±ik mqj;am;a& ,nd oSu'

Draft Version

73

• fukqj• .e*sla• ikaksfõok• foaYsh ieliqu

jevfmd, EIS

• fukqj• e*sla• ikaksfõok• foaYsh ieliqu

jevfmd, EIS

• fukqj• .e*sla• ikaksfõok• foaYsh ieliqu

wNHka;r o;a;

ndysr o;a;

j¾;udkh jk úg úOdhl f;dr;=re moaO;s ms,sno f;dr;=re äcsg,a WmlrK

mqjrejlska bÈßm;a l, yels w;r th ;ks ;r m%ia:drhl iy iud.ula

l<ukdlrKh lsßu ioyd jk m%Odk ld¾h idOk o¾Ylj, m%ia:drj, m%o¾Ykh

flf¾' äcsg,a WmlrK mqjre l<ukdlrK ;SrK .kakka ioyd iy iud.ul

l<ukdlrKh lsßu ioyd jk m%Odk ld¾h idOk o¾Ylj, m%ia:drj, m%o¾Ykh

flf¾' äcsg,a WmlrK mqjre l<ukdlrK ;SrK .kakka ;=, jeä jeäfhka ckms%h

fuj,ula njg m;a fjñka ;sfí'úOdhl f;dr;=re moaO;s úiska l<ukdlrejkag

m%Odk wNHka;r yd ndysr f;dr;=re fj; myiqfjka m%fõY ùu imhhs' moaO;sh

wNHka;r yd (úOdhl f;dr;=re moaO;s) iy fj;ska ,nd.; yels Wmdh

ud¾.slj ;srKd;aul f;dr;=re idrdxYfldg ÿqneÈh yels w;r ndysr m%Njhka.ka

o;a; o we;=<;a fõ'

Wod ( ;r.lrejka fyda ks;S rs;S iïmdokh jeks ndysr o;a; iuqodhka

EIS ys my; ioyka wx. ;sìh yelsh

• kuHYss,sNdjh

• blauka m%;spdr ld,h

• kúk o;a; úYaf,aIKh iy wdlD;s fuj,ï

idudkH úOdhl f;dr;=re moaO;s j, wdlD;shla my; oelafõ'

EISjevfmd<

•MIS o;a;•uq,Huh o;a;•ld¾hd, moaO;s•wdlD;s ks¾udKh$ úYaf,aIKh

•fldgia ñ,•fj<om,m¾fhaIK•ks;s iïmdokh•;r.lrejka


CA Sri Lanka

Draft Version

;SrK iydh moaO;s (DSS) ;SrKd;aul wdOdrl moaO;s o;a; yd úYaf,aIK wdlD;s fyda o;a; úYaf,aIK fuj,ï taldnoaO fldg w¾O jHqy.; fkdjk ;SrK .ekSfï oS iydh fõ'

01. ñ, uÜgï ms,sno ;SrK

02' ksYamdok j, ñ, ms<sno ;SrK

fuu f;dr;=re l<uKdlrejkag ;uka j.lsj hq;= ls%hdldrlï ie,iqï lsßu"

fufyhúu iy md,kh lsßu ioyd ldf,daÑ; yd M,odhs" ;SrK .ekSug bv i,ihs'

MIS u.ska ks;H jd¾;d iy îdudkHfhka& ixúOdkfha j¾;udk yd fM;sydisl

ld¾h idOkh ioyd ud¾..; m%fõYh imhhs'

MIS idukHfhka l<ukdlrK ieliqï moaO;sj, o;a; l,ukdlrK jd¾;d ioyd

moku f,i Ndú;d lrk idrdxY.; fkdjq njg mßj¾;kh lrhs'

l<ukdlrK f;dr;=re moaO;s (MIS) j,g my; ,laIK we;'

• fufyhqï iy l<ukdlrK md,k uÜgïj, jHqyd;aul ;SrK j,g iydh úu

• mj;akd fufyhqï jd¾;d lsßug ks¾udKh lr we;'

• úYaf,aIK yelshdj wvqhs

• idfmalaIj kuHYs,s

• wNHka;r wjOdkhla fhduq lrkak'

l<ukdlrK f;dr;=re moaO;s (MIS)l<ukdlrK f;dr;=re moaO;s o;a; wdlD;s m%Odk jYfhka wNHka;r m%Njhka f;dr;=re njg mßj¾;kh lrhs' Wod ( f,i idrxY jd¾;d iy w;sf¾l jd¾;d

DSS, TPS iy MIS fj;ska wNHka;r f;dr;=re Ndú;d l< o" tajd fndfyda úg ndysr

md¾Yj j,ska f;dr;=re f.kq tkq ,efí' tkï j¾;udk fldgia ñ, fyda ;r.lrjkaf.a

ksYamdok ñ, jeks f;dr;=re WodyrK f,i oelajsh yel'

lsishï ;srKhka yryd by< wúksYaÑ;;djhlg hg;a jk .eg¨ l<ukdlrKhg l<

yels úúO m%;spdr fyda tu ls%hdjka ys we;s úh yels n,mEu ms<sno ;srK .ekSug iydh

ùug l<ukdlrKh úiska DSS Ndú;d lrkq ,efí'

kuHYS,s;ajh iy mßYS,l iqyo;dj flfrys jeä wjOdkhla fhduq lrñka mq¨,a mrdihl

úl,am f;dr;=re /ia lsßsu iy úYaf,aIK fuj,ï iemhsu DSS ys wruqKhs'

DSS yg wfkl=;a moaO;s j,g jvd úYaf,aIKd;aul n,hla we;s w;r tu.ska

l<ukdlrejkag ;SrK .ekSug Wmldß jk o;a; úYd, m%udKhla úYaf,aIKh lsßug

yelsfõ' tu wruqK jkafka l<ukdlrejkag úl,am .Kkdjla i,ld n,d tajd úúO

úNj ;;ajhka hgf;a we.hsug ,la lsßug myiqlï iemhsu'


74 CA Sri Lanka

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75


l=vd yd uOHu m%udKfha iud.ïj, úOdhlhska ieu osklu Tjqkag ,nd .;

yels f;dr;=re u; mokïj ;srKd;aul jHdmdßl ;SrK .kq ,efí' fuu f;dr;=re

úúO m%Njhkaf.ka meñKsu yelsh' iu jhfia ñ;=rkaf.ka iy i.hkaf.ka ,efnk

woyia mqoa.,sl nqoaêh fyda jHdmdr úksYaph ms,sno ye.Sula fyda ,nd.;a o;a;

fukau ixúOdkhg wNHka;rj fyda ndysrj tl;= l< cd, fus i|yd odhl fõ'

w.h tl;= l< cd, (VAN S) hkq ksYamdok j, w .h t l;= lsrsug myiqlï imhk

cd,hka jk w;r ^úfYaIfhka f;dr;=re Wmdh ud¾.slj Ndú;d lsßu u.ska fiaj dj kag

iïnkaO fõ' idudkHfhka VANs bf,lafg%dksl o;a; yqjudrej ( EDI S) jqjo jHdmdrfha ixj¾Okhg odhl jk fjku ixúOdk tlg iïnkaO lrk

cd, fu ysoS Ndjs;d fõ'

t fiau ta jd fndfyda úg ;ukaf.au jHdmdrhla jk w;r iu d.ï ,nd .; y

els fiajdj ka ioyd odhl fõ' iuyr Wodyrk jkafka idn¾ (SABRE)" w efï ähka

(Amade vs) iy .e,s,sfhda (Galileo) jeks .=jka .uka fj kalrjd .eksfï moaO ;shka Bg

jvd ir, WodyrKhla jkafka ksYam dolhska iy Tjqkaf.a iemhqïlrejka

w;r we;s EDI moaO; fufyhqï ioyd myiqlï imhhs' kshñ; fõ,djg JI Tf,dcsiaá laia fus i|yd WodyrKhkah'

VANS Tjqkaf.a ishü .%dylhskag wfkHdakH ;r.ldß jdishla ,nd fohs' kuq;a

iuyr ;r.lrejka moaO;sfhka msg; b;sßj isák ;dla l,a muKs' ^fyda ;r.ldß

idudcsl;ajh l¾udka;fha iïu; wx.hla njg m;a jq jydu uq,a ;r.ldß jdish mej;sh

yelafla tl tllg jvd jeä .Kkla iy tla tlla ;sfí kï muKs')

kuHYs, s;aj h iy mßYs,kh iqyo;dj h ms<sno úYd, wjysrKhla iys; mq¨,a

mrdihl úl,am f;dr;=re /ialsßu yd úYaf,aIKh fu j,ï iemhsu DSS ys wruqKhs'

DSS ys wfkl=;a moaO;s j,g jvd úYaf,aIKd;aul n,hla we;s w;r tajdg úYd, o;a; m%

udKhla úYaf,aIKh lsßug yd ks.ukh lsßug yels fõ' wruqKq jkafka

l<ukdlrejkag úl,am .Kkdjla i,ld ne,sug iy úúO úNj ;;ajhka hgf;a tajd

we.hsug bv osuhs'

l=vd yd uOHu m%udKfha iud.ïj, úOdlhska Tjqkag ,nd.; yels f;dr;=re u; mokïj

ieu osklu ;srKd;aul jHdmdßl ;srK .kq ,efí' fuu f;dr;=re úúO m%Njhkaf.ka

meñKsh yelsh' iu jhfia ñ;=rkaf.ka iy i.hkaf.ka woyia nqoaêuh

fyda jHdmdr úksYaph ms<sno mqoa.,sl ye.sula fyda wdh;khg wNHka;rj

fyda ndysrj ,nd.;a o;a; hkdosh flfia fj;;a ;srK .kakd whg ,nd.; yels o;a;

ms<sno úYajdihla fkdue;slu ksid fuh jvd;a lkiai,,a,g lreKls'

CA Sri Lanka

Draft Version

wd¾Ól w¾nqo tallh úiska 2007 os lrk ,o jd¾;djlska fy,s jqfha wdh;ksl úOdhlhska oi

fokdf.ka kj fofkl= m%udKj;a f;dr;=re mokï lrf.k jeo.;a ;srK .eksug

ms<s.;a njhs'

fuhska we.fjkafka ;srK .eksfï moku f,i ,nd .; yels f;dr;=rej, .=Kd;aul nj

m%udKh iy ld,dkqrEmsNdjh ms,sno .eg¨ we;s njhs' flfia fj;;a

ldf,daÑ; wdldrhlska fydou ;srKh .eksug wod< f;dr;=re Tjqka i;=j

fkdue;s ksid úOdhlhska Wmm%Yia; ;srK .eksfï wk;=rla mj;sk njo fhdackd fõ'

jHdmdr nqoaê moaO;s

jHdmdr nqoaêh hkq jHdmdrh mßmQ¾K jkafka flfiao hkak jvd fyd¢ka wjfndaO

lr .ekSug;a" ld¾h idOlh jeä ÈhqKq lrk jvd fyd¢ka ±kqj;a ;SrKhla .ekSug;a

wdh;kh úiska úúO m%Nj moaO;s j,ska o;a; m%fõY lsÍu iy .fõIKh lsÍu i|yd Ndú;d

lrk l%u iy fuj,ï iuQyhls' j¾Okh i|yd kj Wmdhud¾.sl wjia:d ks¾udKh lrhs'

th isÿ jq foa fyda ±ka isÿfjñka mj;sk foa mjik nqoaê moaO;shls' th jHdmdrhg we;s

úNj ;;ajh úia;r lrhs' Bg wu;rj" fyd| oaú fõÈldjla fuh Tng kshu fõ,djg

ksjerÈ yd bÈßm;a l< yels wdldrfhka úia;r lrhs'

jHdmdr$.nvdj, moaO;s

jHdmdr$o;a; .nvdj hkq yqfola jHdmdßl nqoaêh i|yd wä;d,ula imhk

úúO mNjhkaf.ka o;a; taldnoaO lsÍuls' th jvd fyd| Wmdh

ud¾.sl yd WmdhYS,s ;SrKhla .ekSug WmldÍ fõ' o;a; .nvdjg jHdmdr

w¾:hla we;' úúO m%Njhkaf.ka o;a; nqoaêu;a we,af.dß;u iuÕ fmdÿ

wlD;shl .nvd lr we;' ksoiqkla f,i iqÑ.; lsÍu myiqfjka fidhd .ekSug

iy ,nd .ekSug WmldÍ fõ' y¾IoSma isx Tyqf.a 2018 jvd fyd| ;SrK .ekSu i|yd

úYaf,aIK Ndú;d lsrSu keue;s ,smsfhka fhdackd lrkafka" jeä jeäfhka ixlS¾K

f,dalhla taldnoaO lsÍu o;a; úYd, jYfhka jHdma; ùu yd ;rÕldÍ;ajh

bÈßfhkau isàug we;s ±ä wdYdj" úYaf,aIK Ndú;d lsÍu flfrys wjOdkh fhduq

lsÍug wdh;k fmd<Ujd we;s njhs' Wmdh ud¾.sl jHdmdßl ;SrK i|yd jHdmdr úYaf,aIK

uÕska l<uKdlrejkag ;u jHdmdrfha .;slh wjfndaO lr .ekSug;a" fj<|fmd< fjkiaùï

wfmalaId lsÍug;a wjOdkï l<ukdlrKh lsÍug;a bv i,ihs' ñ< lrk úi÷ï fyda l=i,;d

n|jd .ekSfï§ iud.ï jeä ÈhqKq lrk ;SrK .ekSug úYaf,aIK yd l%udkql+,

ixLHdkuh ;¾lkhka je<|.kS' ld¾hlaIu;dj" wjodkï l<uKdlrK yd ,dNh fuysoS

jeo.;a fõ'

l<uKdlrK yd fufyhqï uÜgfï f;dr;=re moaO;s

l<uKdlrK yd fufyhqï uÜgfï f;dr;=re moaO;s ;=, ldraHd, iajxls%h moaO;s" jHdmdr

Pd, moaO;s yd .kqfokq ieliqï moaO;s we;=,;a fõ'


76 CA Sri Lanka

Draft Version

.kqfokq ieliqï moaO;s

fufyhqï wLKavj lrf.k hdug o;a; whs;u fyda .kqfokq ilia l, yels idudkH ld¾hhka

i|yd TPS Ndú;d lrkq ,efí' TPSs fndfyda j¾.j, ixúOdkj, fndfyda jHdmdßl lghq;= i|

yd iydh fõ' TPSs iuyr úg o;a; ieliqï moaO;s kï fõ'

my; j.=fõ TPS fhÿï mrdihla fmkajhs'

.Kqfokq ieliqï moaO;s

fjk;a j¾.

úl=Kqïl<ukdlrKh

fj<|fmd,m¾fhaIK'

m%j¾Okñ,lrKh'

kj ksIamdok'

Wmf,aLk .; lsÍu' ,eîï bxðfkare fufyhqï

w.hklrKh

idudkH

f,crh

ì,a lsÍu

l<ukdlrK

.sKqïlrKh

mqoa.,sljd¾;d

§ukd jegqma lïlre

in|;d mqyqKqj

we;=<;a lsÍï YsIH wjfndaO

jd¾;d mdGud,d jd¾;d WmdêOdÍka

úl=Kqï

$wf,úlrK

moaO;s

ksIamdok

$ksIamdok

moaO;s

uQ,H$.sKqïlrK

moaO;sudkj iïm;a

moaO;s

moaO;sfha

m%Odk

ld¾hhka

m%Odk

fhÿï

moaO;s

h

•úl=Kqï

weKjqu

•fj<|m,

m¾fhaIK

moaO;sh

•ñ, l%uh

•øjH iïm;a

ie,iqï lsÍu

•ñ,§ .ekSfï

weKjqï

md,kh

•bxðfkare

úoHdj

•;;aj

md,kh

•idudkH

f,crh

•f.úh

hq;= .sKqï

•whjehlrKh

•uq,H

l<uKdlrKh

•jegqma

f,aLKh

•fiajl

jd¾;d

•fiajl m%;s,dN

•jD;a;Sh ud¾.

moaO;s

•,shdmÈxÑh

•YsIH jd¾;dj

•úIh ud,d

moaO;s

• m%;s,dN

ld¾hd, iajhxlS%h moaO;s

ld¾hd, iajhxl%Sh moaO;s hkq o;a; yd f;dr;=re fiajlhskaf.a M,odhS;dj by< kexùug

ks¾udKh lr we;s mß.Kl moaO;s fõ' f,aLk l<ukdlrKh" ikaksfõokh myiq lsÍu yd

o;a; l<uKdlrKh jeks idudkH ld¾hd,hl isÿ flfrk m%Odk l%shdldrlï i|yd fï

moaO;sh iydh olajhs' WodyrKhg we;=<;a jkafka l%shdj,s ieliqï fvlaiafgdma m%ldYk

bÈßm;a lsÍfï uDÿldx.hka'


• äcsg,a ,smsf.dkqlrKh

• úoaHq;a ;emE," ùäfhda iïuka;%K'

• lKavdhï uDÿldx.h'

• me;=rem; (Spreadsheets), fvialafgdma o;a; iuqodh'

77CA Sri Lanka

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78 CA Sri Lanka

jHjidh mq¿,a moaO;s

jHjidh mq¿,a moaO;s ie,iqï lr we;af;a N+f.da,Sh jYfhka fld;ekl isáh;a ish¨

jHdmdr ld¾hhka" iïm;a yd f;dr;=re iïnkaëlrKh lsÍu i|ydh'

jHjidh mq¿,a moaO;shla hgf;a" iEu jHdmdßl ld¾hlgu tys wjYH;djh

imqrd,k moaO;shla ,nd § we;' flfia fj;;a" iEu fudähq,hlau wdh;kh ;=<

we;s ish¿u f;dr;=re j, mokï u; fmdÿ o;a; .nvdjla ,nd .kS'

uOHu o;a; iuqodh iEu jHdmdßl ld¾hlgu wod, f;dr;=re ioyd m%fõY ùug

yd hdj;ald,Sk lsÍug bv i,ihs' fuhska woyia lrkafka f;dr;=re fnod

yod .ekSu myiq lsrSu" ish¨ jHdmdßl ld¾hhka j,g ,nd .; yels w;r

ish,a,g;a jvd úYajdiodhlh f;dr;=re moaO;shka we;s lsrSuhs'

iuyr jHjidhlhka ;=, moaO;sh uq¿ wdh;khgu úys÷Ko ;ks ia:dkj,g

Tjqkaf.au o;a; iuqodhla iDcq iïnkaO;djhla yryd we;' fuh fnod yßk ,o o;a;

ieliqï kï fõ' ine¢h imhkq ,nkafka cd,hla ikaksfõokh lsÍug bv

i,ik Wmdx. w;r iïnkaO;djhls' m%Odk cd, j¾. 2 l jkafka LANS yd

WANS h'

fuu cd, j¾. fol w;r m%Odk fjki jkafka tys cd,h ia:dk.; ù we;s ia:dkhhs'

LAN moao;shka fndfydaúg wdh;khka flakaø.;ù ia:dk.; ù we;s w;r uq,H hka;%"

mß.kl yd ialEk¾ hka;% thg iïnkao ù we;' WAN ys È isÿjkafka by;

olajk ,o Wmlrk N+f.da,Sh jYfhka tlsfklg fjk;a ia:dkj,oS iïnkao

ùuhs' iuyr wjia:dj,oS by; Wmlrk f,dj mqrd jHdma; ù ;sìh yel'

ixúOdk iïm;a ie,iqïlrk uDÿldx. jHjidh mq,q,a moao;s ioyd ksoiqka jk

w;r mßÉfþo my ;=, úia;rd;aulj ú.%y lr we;'

fuys kj;u úldYhkaa f,i wka;¾cd,h u; mokï jq jHjidh mq,q,a moao;s olakg

we;' fujeks moao;shka Ndú;h ioyd wka;¾cd,h" mßyrkhka yd fjí ndú;fhka m%

udkj;a fõ' fuysÈ o;a; mß.klh yd mßYS,lhd w;r fN!;sl ÿr t;rï jeo.;a

fkdfõ' j,dl=,q mßyrkl fuhg WodyrKhls'


3 f;dr;=re ;dlaIK há;, myiqlï iy ke.s tk ;dlaIKhka

kj ;dlaIKh ìysúu;a iu. f;dr;=re ;dlaIK há;, myiqlï fõ.fhka fjkia

fjñka mj;s' fuu fjkialï fndfydauhla úYd, o;a; úYaf,aIK yd jd¾;dlrKh

u.skaa fufyhjkq ,nhs'

3.1 úYd, o;a; iy ld¾hidOk l<ukdlrKh

wdh;kj,g ,nd.; yels o;a; m%udKh jv jvd;a fõ.fhka jeäfjñka mj;s' úYd,

o;a; tys mßudj" m%fõ.h" ksrjoH;dj" úúO;ajh" iy jákdlu hk ,laIK iu.ska

wdh;kj,g kj o;a; m%Njhka bosßm;a lrk wjia:d iy wNsfhda. hk folu

biau;= lrhs'

úYd, yd jHqyd;aul fkdjk o;a; lÜg, úYaf,aIKh lsßug iy l,ska ie.jqKqq

f;dr;=re rgd wkdjrKh lr .eksug we;s yelshdj wdh;kj, ;r.ldß jdishla

jeo.;a wx.hla úh yelsh' flfia fj;;a fuu ixúOdk ioyd mq¾jdYH;djka

f,i .nvd lsßfï yelshdj ;sìh hq;= w;r jvd jeo.;a f,i fuu o;a; lÜg,

úYaf,aIKh lsßug wjYH fõ'

fuu mßÉfcaofha iy fmr mej;s m%Odk f;audjkaf.ka tlla jkafka ixúOdk

Tjqkaf.a Wmdh ud¾.sl' WmdhYs,s iy fufyhqï ;srK .eksfïos iydh ,nd .eksu

ioyd f;dr;=re /ialr Ndú;d lrk wdldrhhs' flfia fjk;a wo jk úg

wdh;kj,g ;u .kqfokqlrejka ms<snoj Tjqkaf.a iemhqïlrejka iy Tjqkaf.a

fufyhqï ms<snoj fmr ;snq m%udKhg jvd .kqfokq o;a; ;sfí'

úYd, o;a; hkq l=ulao@

kfjda;amdokh" ;r.ldß;ajh iy M,odhs;dj by< kexúu ioyd úYd, o;a;

úNjhka foi n,k jd¾;djla" uelskais .af,dan,a wdh;kh úYd, okak w¾:

oelajqfõ idudkH o;a; iuqod uDÿldx. .%yKh lr .eksug" .nvd lsßug"

l<uKdlrKh lsßug iy úYaf,aIKh lsßug we;s yelshdj blaujd .sh o;a;

lÜg, f,ih'

flfia fj;;a úYd, o;a; ms,sno jvd;a mq¨,a f,i olajd we;s w¾: oelaúu

jkafka ;dlaIKsl m¾fhaIK wdh;kfhka jk .dÜk¾ia úiska isÿ l, w¾: oelaúuhs'

úYd, o;a; hkq by< mßudjla" m%fõ.hla yd by< úúOdldr f;dr;=re j;alï jk

w;r th msßjeh iM,odhs f,i kjH f;dr;=re ielisfï l%uhla jk w;r tu.ska

jeä oshqKq l< ;slaIK nqoaêh" ;srK .eksu yd ls%hdj,s iajhsxls%h lrKh isÿ lrhs'


79CA Sri Lanka

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CA Sri Lanka 80

úYd, o;a;j, ,laIK

úYd, o;a; m%Odk ,laIK mylska iukaú;h" mßudj" m%fõ.h" úúo;ajh"

ksrjoH;djh yd w.h tajd fõ'

mßudj úYd, o;a; úYaf,aIKj, m%Odk jdish ,efnkafka úYd, f;dr;=re m%udkhka ielisfï

yelshdj m%jk;d iy rgd yÿkd .eksu yd mdßfNda.sl wjYH;d

ms<sno .eUqre wjfndaOhla ,nd .eksu yrydh' úYd, o;a; j,g f;dr;=re j,g

jvd;a úNj wjfndaOhla ,ndosh yel' WodyrKhla f,i fndfyda .kqfokqlrejka

Tjqkaf.a tosfkod csú;fhaos wka;¾cd,h" iaud¾Üf*daka iy iudc udOH Ndú;d lrk

neúka fïjd oeka wNHka;rj .%ykh lr .; yels ´kEu o;a; iuqodhla iu.

wdh;k ioyd o;a; m%Njhka úh yel' Wod: f,i .kqfokqlrejkaf.a ,eoshd ldâm;a

fyda “EPOS” ys igyka jq .kqfokq oelajsh yel' flfia fj;;a úYd,

o;a;j, mßudj, me;slv, o;a; ioyd wjYH .nvd bv m%udKh ksid

idïm%odhsl f;dr;=re ;dlaIK jHqyhkag jvd;au meyeos,s wNsfhda. bosßm;a lrhs'

ixúOdk jeä jk o;a; m%udKhla .%yKh lr.kafka kï tu o;a; .nvd lsßug

wjYH f;dr;=re moaO;sj, Odß;djlg .e,fmk mßos úh hq;=hs'

fï iïnkaOfhka .;a l< ndysr Odß;djh Ndú;d lsßu wdh;kj,g .nvd l< yels

o;a; m%udKh jeä lsßug m%fhdackj;a l%uhla úh yel'

m%fõ.h

ixúOdkhg o;a; ,efnk iy th i;= wdh;kj, jeä jk fõ.h woyia

fõ' .kqfokqlrejkaf.a .kqfokqj wjidkfha wjika úlsKsu yqfola má.; lrkjvd jvd

fjí wvúhlg msúfik úg .kqfokqlrefjl= lrk ieu la,sla lsßul yd wka;¾

ls%hdldß;ajfha jd¾;d iïmdokh lsßug ineos is,a,r fjf<kaokag yelsh' tmuKla

fkdj mdßfNda.sl la,sla lsßï yd wka;¾ls%hd ms<sno f;dr;=re blaukska Ndú;d l< yels

is,a,r fjf<kafoda Wod ( f,i wu;r us,os .eksï ks¾foaY lsßfuka ;r.ldß jdis W;amdokh

lsßug fuu fõ.h Ndú;d l< yelsh' ixúOdkhlg m%fõ.fhka ,nd.; yels ;r.ldß

jdish o;a; ielfik fõ.h yd moaO;s m%;sodkfha m%fõ.h fukau okak uq,ska .,d tk fõ.h

yd iïnkaO nj yÿkd .eksu jeo.;ah'

úúO;ajh

úYd, o;a; j,g wod< fmdÿ f;audjla jkafka m%Nj o;a;j, úúO;ajhhs" fndfyda o;a;

jHqy.; lr fkdue;' ksoiqkla f,i iudc udOH yryd ñksiqkag we;s wdjrK jpk yd

udOH ,smsf.dkq yryd Tjqka fnod.kakd wka;ra.;h jHqy.; fkdjk o;a;j, m%Njhka úh

yel' flfia fj;;a fuu m%fNaoh wdh;kj,g o;a; m%Njh lr .eksug .nvd lsßug yd

ielisug l%u fidhd .eksug wjYH neúka wNsfhda.hla bosßm;a lrhs'


81 CA Sri Lanka

okakd b;d úYd, p,khla kï fyda mj;akd f;dr;=re moaO;sj, jHqyhkag fkd.e,fmkafka kï

thska jákdlula ,nd .eksu ioyd ixúOdkhlg tu o;a; ielisug úl,am ud¾.hla fidhd.;

hq;=h' fï iïnkaOfhka úYd, o;a; úYaf,aIKh úYd, o;a;j, úNj jákdlu Ndú;d lsßu

ioyd ;srKd;auk jkq we;'

úYd, o;a; úYaf,aIKh wkd.; jHdmdr ;srKhlos wdh;khlg Ndú;d l< yels rgd iy

fjk;a m%fhdackj;a f;dr;=re fidhd .eksï ioyd úYd, o;a; iuqyhla tl;= lsßu" ixúOdkh

lsßu iy úYaf,aIKh lsßfïs ls%hdj,shg fhduqfõs' úYd, o;a; úYaf,aIK u.ska ñg fmr b;d

wisre yd úYaf,aIKh lsßug ;rï ñ, wêl jq o;a; ms<sno ;slaIK nqoaêh fy<s lssßug

wdh;khlg Wmldß úh hq;=h' o;a;j, mßudj yd Ñp,H;djh fya;=fjka fuu wjfndaO

ft;sydisl ;;ald,sk fyda mqfrdal;kh l< yel' mj;sk o;a; j,ska ;slaIK nqoaêh

Wlyd .eksug yelsúu wdh;kj,g úYd, o;a; ,nd .; yels úfuka m%fhdack ,nd .eksu b;d

jeo.;a fõ' WodyrKhla f,i Tjqka ls %hd;aul jk mßirfha ixls¾Kk;ajh wjfndaO

lr .eksug iydh bosßm;a lrk wjia:djkag yd ;¾ckhkag blaukska m%;spdr oelaúug

fyda .kqfokqlrejkag wjYH fyda wjYH foa ms<sno kj wjfndaOhla oekg wjfndaOh j¾Okh

lrhs'

flfia fj;;a úYd, o;a; j,ska ,nd.; yels ´kEu ;dlaIK nqoaêhl jákdlu o háka mj;sk

o;a; .=Kd;aulNdjh yd ksrjoH;djh u; rod mj;s'

ksrjoHk;djh

wdh;kj,g ,nd.; yels o;a; mßudj fj; ljrodg;a jvd jeä jqjo tu

o;a; ;srK .eksu ioyd m%fhdackj;a úug kï th úYajdiodhl iy i;Hjdos úh hq;=h' o;a;

i;Hjdos fkdfõ kï ^ksoiqkla f,i fyda fkd.e,msï fya;=fjka& fuh oekqï

fok ´kEu ;srKhlg jákdlu wvq l< yelshs' tumuKla fkdj" o;a;j, ie.jqKq mlaI.%dys;ajh wdh;khlg ie,lsh hq; = wjodkï we;s l< yelsh' ksoiqkla f,i

wdh;kh kj ksIamdokhla ixj¾Okh lrkafka kï b,aü fkdmj;sk úg ksIamdos;h

YlH lsßug m%udKj;a mdßfNda.sl b,aüla we;s nj úYajdi lrhs' úOdhl

ks,Odßkag ;srK .eksfïsos jeä o;a; yd úYaf,aIK taldnoaO lsßug m%Odk ndOlh úh

yelafla ÿ¾j, o;a; .=Kd;aulNdjhhs'

w.h

o;a; j,g jákdlu iy ksmoúug fkdyels kï tkï f;dr;=re ;slaIK nqoaêh .eksfï

yelshdjla iy uq,Huh jdis ,nd.; fkdyels kï tjeks o;a; jeo.;a fkdfõ' túg

o;a; ,nd .eksfï lsisÿ jákdlula fkdue;'


CA Sri Lanka 82

úYd, o;a; Ndú;d lsßu

ft;sydislj úYd, o;a; ielisug ;rï m%udKj;a iïm;a we;af;a úYd, iud.ïj,g muKs'

flfia fj;;a j<dl=¨ u; mokï jq .Dy ks¾udk Ys,amh u; újD; uq,dY% uDÿldx. jeks

msßjeh iM,odhs m%fõ.hka fya;=fjka ishü wdh;kj,g ,nd.; yels úYd, o;a; mßudjg

m%fõY úug yd ielisug oeka yelshdj ,efí'

úYd, o;a; ms,sno uelskais jd¾;dfjka we.fjkafka úYd, o;a; oeka f.da,sh wd¾Ólfha iEu

wxYhlgu <.d ú we;s njhs' j;alï iy udkj m%d.aOkh jeks ksIamdokfha wfkl=;a wkjYH

idol fuka kq;k wd¾Ól ls%hdldrlï fndfydauhla th fkdue;sj isÿúh fkdyel' fuys

m%;sM,hla f,i úYd, o;a; .%yKh lr úYaf,aIKh lsßfï yelshdj iy tfia

lsßfuka ,nd.;a f;dr;=re wdh;kh ioyd jeo.;a Wmdh ud¾.sl iïm;a njg m;aj we;'

úYd, o;a; iM,odhs f,i Ndú;d lsßu wdh;khlg ;r`.ldß jdis m%Njhka úh yel'

úl,am jYfhka Wmdh ud¾.sl iïm;a f,i úYd, o;a; iy f;dr;=re Ndú;d lsßug

Tjqkaf.a yelshdjka j¾Okh lr .eksug wfmdfydi;a jk ;r.lrejkag th l< yels whg

b;sß l< yelsh' fïjd uq,os ;rula ks¾Ns; ysñlï mEula f,i fmfkkjdg ;snqKo úYd,

o;a; u.ska kfjdaomdokhka fufyhúfï yelshdj wjfndaOhla ,nd .eksug Wmldr

lsßfuka ksielju jákdlula we;s l< yelsh'

ta yd iudkj" ;srK .kakd úg yels ;rï m%Njhkaf.ka o;a; úYaf,aIKh lsßfuka

l<ukdlrejkag ;srK .eksfïos ,nd.; yels m%fhdackj;a f;dr;=re m%udKh jeä l< yelsh'

flfia fj;;a yqfola o;a; ;sìu iy m%fhdackj;a f;dr;=re ;sìu w;r fjki fuys jeo.;a

fõ' yqfola jeä o;a; m%udKhla ;sìu ixúOdk m%;s,dN ,ndosu fyda Tjqkag ;r.ldß

jdishla ,nd fkdfoa' ta fjkqjg tu o;a; jákd f;dr;=re njg mßj¾;kh l<fyd;a

l<uKdlrejka tu f;dr;=re iM,odhs ;srK .eksug Ndú;d lrhs' ksoiqkla f,i fufyhqï

ld¾hlaI;dj iy mdßfNda.sl w;aoelsï jeäoshqKq lsßu fyda kj jHdmdr wdlD;s ks¾udKh

lsßug yels jk mßos o;a; ,nd.ekSu oelaúsh yel'


CA Sri Lanka83

isoaê wOHkh

DHL jeks f,dcsiaála iemhqïlrejka f,dj mqrd NdKav úYd, m%udKhla .,d hk

w;r ta iu.u úYd, o;a; lÜg, ks¾udKh lrhs' WodyrKhla f,i oskm;d

keõ.; lsßï ñ,shk .Kkl wdrïNh iy .ukdka;h m%udKh iy nr má.;

lsßfuka iy miqj Tjqkaf.a ia:dkh f.da,shj ksßlaIKh lsßfuka o;a; ,nd.; yel'

úYd, o;a; u.ska iemhquïlrejkag úNj m%;s,dN .Kkdjla ,ndfok w;r fuu

isoaê WodyrKh fïjdhska ;=klka biau;= lrhs'

wjidk ie;mqï m%Yia;slrKh

fnodyeßfï cd,hlg fufyhqï ld¾hlaIu;djfha uÜgïj,g we;s m%Odk ndOlhka

jkafka wjidk ie;mqu ie;mqï odufha wjidk woshr jk w;r tu.ska

NdKav ,nd.kakd fj; Ndrfokq ,efís' fuu wjidk woshr fndfyda úg ie;mqï

odufha jvd;a ñ, wêl tlla úh yel' ^ksoiqkla f,i fnodyeßfï ßhÿfrl=

r:jdyk ;onohl isrjS isákï fyda l=ßh¾ úiska Tjqkaf.a meflach ,nd osug

W;aiyd lrk úg ,nkafkl= fkdisákafka kï iy th kej; Ndrosug isÿfõ')

flfia fj;;a úYd, o;a; úYaf,aIKh u.ska fnodyeßfï ls%hdj,sfha ld,h b;=re

lr.eksu wruqKq lr.;a ud¾. m%Yia;slrKh yryd wjidk ie;mqï

ld¾hlaIu;dj jeä lsßug Wmldß fõ' ;;ald,sk f;dr;=re fõ.fhka ielisu l%u

lsysmhlska ud¾. m%Yia;slrKhg iydh fõ' fnodyeßfï jdykh mgjd uqodyßk

úg ixfõol u.ska meflacfha .ukdka;h yÿkd .kakd w;r ßhÿre ioyd m%Yia;s

fnodyeßfï wkql%uh .Kkh flf¾' fnod yeßfï jdykh ish .uk wdrïN l,

miq j¾;udk r:jdyk ;;ajhkag wkqj fnodyeßfï ud¾. iajhxls%jh fjkia

lsßug fg,sueála o;a; iuqodhka Ndú;d lrhs' WodyrKhla f,i wêl

jdyk ;onohla ud¾.fha m%udohla we;s lrkafka kï ie,iqï lr we;af;a tu

m%udohka j<lajd .eksu ioyd ßhÿreg ixfYdaê; ud¾.hla ckkh lsßuhs'

Bg wu;rj rjqáka nqoaêh u.ska wid¾:l fnodyeßfï W;aiyhka j<lajd .eksu

ioyd ,nd .kakd úiska lrk ,o ,nd .; yels ia:dk yd ia:dk f;dr;=re Ndú;d

lrhs' fuu ;;ajfha we;s úYd, o;a; me;slv kï ßhÿre md,k moaO;s

úiska udra.fha .uka lrk úg .;slj kej; .uka lsßsu ioyd ;;ald,skj

isÿúïj, iy iïnkaO Odrdjkaf.ka fmdaIKh jk úúO ls%hd mámdá

Ndú;d lsßuhs' tys m%;sM,hla f,i ieu ßhÿfrl=gu Tjqkaf.a

h;=re mqjrefõ ixpd,k moaO;sfhka laIKsl ßh meoúfï osYdj

hdj;ald,sk lsßï ,efnkq we;'


84CA Sri Lanka

Odr;d ie,iqïlrKh

M,odhs;d Odß;djka ie,iqï lsßu iemhqïlrejkag jeo.;a ;r.ldß jdishla

úh yel' w;sßla; Odß;djh ,dNodhsl;ajh wvqlrk w;r Odß;d W!K;djhla

fiajd .=Kd;aul Ndjhg n,mdk w;r mdßfNda.sl ;Dma;shg ;¾ckhla úh yel'

^ksoiqkla f,i fnodyeßfï ld,h jeä lsßfuka tneúka Wmdh ud¾.sl yd

fufyhqï uÜgïj, iemhqï" iemhqïlrejka ioyd iïm;a ie,iqï lsßu jeo.;a

lreKls&' Wmdh ud¾.sl uÜgñka ia:dk úoHdj iy fnodyeßfï cd,fha Odß;dj

wfmalaIs; wkd.; b,aüg wkqj¾;kh l< hq;=h' Odß;d ie,iqï lsßfï m%;sM,hla

f,i fndfyda úg .nvd fnodyeßfï uOHia:dk iy jdykj, m%d.aOk úhoï

ioyd fya;=fõ' tneúka jvd;a ksjeros Odß;d b,aü mqfrdal:kh lsßfuka

ld¾hlaIu;dj by< kexúh yels w;r .nvd yd kdúk Odß;dj ioyd

wdfhdackh lsßfï wjodku wvql, yelsh'

ixl%dka;s ia:dk iy m%jdyk jd¾.j, fM;sydisl Odß;dj iy

Wmfhda.s;d wkq.ukhka ms,sno o;a; úYaf,aIKh lsßfuka úYd, o;a; tjeks Odß;d

ie,eiaug iydh fõ' ñg wu;rj iD;=uh idOl iy ke.s tk NdKav m%jdy m%jk;d ^l¾udka; fyda ld,dmsh jeks ndysr wd¾Ól f;dr;=re u.ska

n,mdkq ,efí& j¾Ok mqfrdal:kh Odß;dj hgf;a úNjhka yÿkd.eksu fukau

ie,iqïlrejkag ´keu úNj Odß;djla l< yels w;r fuh yÿkd .eksfuka .;sl

ñ,lrK hka;%K Ndú;d lrñka úl=Kqqï mßudj jeä lsßug W;aidy l, yelsh'

wjodkï we.hsu iy Tfrd;a;= osfï ie,iqï

jHdmdrhg jHdmdr iemhqï iemhqïlrejka ;u .kqfodkqlrejka oïje,a imhk

wdldrh iúia;rd;aulj yÿkd.; yels w;r .kqfokqlrejka mqfrdal:kh

wjodkï ;lafiare lssßï u; reoS isá;s' iemhqï oduhg we;s úh yels ;¾ck

yÿkd .eksug yelsjk mßos iemhqï odu ishü wx. úia;r lrk wdlD;sfhka

mj;ajd f.k hd hq;= w;r tu iemhqï odufha ls%hdldß;ajhg

n,mdk n,fõ.fhka wêlaIKh l, hq;=h' foaYmd,k iajNdúl mßirfha yd

wd¾Ólh mßirfha fjkiajSu ms<sno o;a; m%Njhka .Kkdjlska meñKsh yels'

^ksoiqka f,i fjí wvú iudc udOH mqfrdal:kh" íf,d.a fvsgd& kuq;a tajd

tl;=lr úYaf,aIKh l< hq;=h' fuu o;a; m%udkfha jeä m%udKhla jHqyd;aul

fkdjk w;r wLKavj hdj;ald,sk jk neúka iemhqï odu wjodku

yÿkd .eksfïos m%fõ.hj yd úp,H;djhka iu. lghq;= lsßfïos úYd, o;a;

úYaf,aIKj, n,h ñ, l< fkdyelsh'

WodyrKhla f,i idxl%dka;s ia:dkhla we;s l,dmfha iq<s iq<x wk;=re

we.úula ;sfí kï f,dcsiaála iud.ug kj mdßfNda.slhd wjodku ms<sno oekqj;a

lsßu fukau úNj ndOdjla wju lsßu ioyd iqmqreÿ m%;súreoaO ls%hdud¾. fhdackd


lsßu wjYH fõ'

Draft Version

CA Sri Lanka85

úYd, o;a;j, jákdluby; isoaê wOHhkh u.ska úYd, o;a; wdh;khlg Wmldr l< yels l%u

lsysmhla ksrEmkh lrhs kuq;a jvd;a idudkHfhka DHL ys f,dcsiaálaia ys

úYd, o;a; jd¾;d lrkafka úYd, o;a; u.ska wdh;k ioyd jákdlula we;s l<

yels m%Odk l%uhla jkafka fufyhqï ld¾hlaIu;dj jeä oshqKq lsßuhs'

jvd fydo ;srK .eksug iïm;a mdßfNdackh m%Yia; lsßug k`.d isgqjsfus

ls%hdj,sfha .=Kd;aulNdjh iy ls%hdldß;ajh jeä oshqKq lsßug Ndú;d l,

yelsh' fuu o;a; úYd, o;a; u.ska iajhxls%h o;a; ielisug iudk

m%;s,dN ,ndfok kuq;a úYd, o;a; u.ska o;a;j, úksúoNdjh uÜgu

by< kexúh yel' uelskaisf.a úYd, o;a; jd¾;dj u.ska úYd, o;a;

wdh;kj,g jákdlula ks¾udKh l< yels mq¨,a l%u mfyka tlla f,i

úksúoNdjh ks¾udKh lsßug we;s yelshdj biau;= lrhs'

úksúoNdjh lsßu ld,dkqremsj(w) ks¾udkh iïnkaêldrl md¾Yjlrejkago;a; myiqfjka m%fõY úh yels mßos ilia lsrsu ;ukaf.au w;ska jákdlula

ks¾udKh l< yelsh' ksoiqkla f,i l,ska ielisug ;rï ñ, wêl fyda

ixls¾K jq o;a; ms<sno ;slaIK nqoaêh fy,s lsßfuka fuu úksúoNdjh

wdh;khl o;a; yd ndysr o;a; iu. iïnkaO úh yel' wdh;khl úúO

fldgia úiska ksYamdokh lrk ,o o;a; yd ndysr o;a; iu. iïnkaO úh

yel' wdh;khl úúO fldgia úiska ksIamdokh lrk ,o o;a; jvd

fydoska taldnoaO lsßu yd úYaf,aIKh lsßu WodyrKhla f,i ksIamdok

iud.ula ;=< m¾fhaIK yd ixj¾Ok bxcsfkare iy ksIamdok tallj,

o;a; iu.dñj ials%h lsßu bxcsfkare úoHdj u.ska

fj<om,g .;jk ld,h ie,lsh hq;= f,i wvq lsßu fukau .=Kd;aulNdjh

jeä oshqKq l< yelsh'

flfia fj;;a fndfyda wjia:djkaysos úYd, o;a;j, m%;sM,hla f,i

jeäjk úksúoNdjh ndysr o;a; iu. iïnkaO úug bv we;' ksoiqkla

jYfhka iudc yd N=f.da,sh o;a; iu. idmamq ysñhkaf.a .kqfokq

úYaf,aIKh lsßfuka .kqfokqlrejka w;r iujhfia n,mEu fy<s l<

yelsh' tkï idmamq ysñhkaf.a f;areï Tjqkaf.a ñ;=rka úiska yev.iajd

we;s m%udKhhs' wdh;khla ioyd úksúoNdjh jákd úh yels ;j;a

jeo.;a jxpdjg wod< fõ' ksoiqkla f,i úúO m%Njhkaf.ka ;;ald,sk

f;dr;=re ,nd .eksu wdh;khlg .kqfokqlrejka fyda fjk;a

yjq,alrejka w;r jxpd iy wl%uj;a jHdmdßl Ndú;hka fy<s lsßug

Wmldß fõ' fjk;a wdldrhlska th lssßug yels fõ'


86CA Sri Lanka

ld¾h idOkh jeäoshqKq lsßu äcsg,a iajrEmfhka Tjqka .nvd

lrk .kqfokq o;a; m%udKh jeä lsßu u.ska wdh;kj,g ksrjoH yd

iúia;rd;aul ld¾h idOk o;a; ;;a ld,sk fyda ienE

kdhlhska ,ndfohs' ld¾h idOkfha úp,H;djh iy th úp,H;djh

iy tu úp,H;d ixúOdkj, fya;= úYaf,aIKh lsßfuka miqj ld¾h

idOkh l<ukdlrKh lrhs' WodyrKhla f,i wdh;ksl ksIamdok

fyda tys mdßfNda.sl fiajh ms,sno iu;a

udOH ;=< .kqfokqlrejkaf.a wjYH;d jvd;a iM,odhs f,i imqrd,su

ioyd iy tu.ska úl=Kqï jeä lsßu ioyd tys ksIamdokj wjYH

fjkialï fyda tajd ,nd fok wdldrh yÿkd .eksug wdh;kj,g

mdßfNda.sl ixjdo Wmldr l< yel'

wdodhu jeä lsßug wu;rj msßjeh wvq lsßu ,dN jeä lsßfï m%Odk

wx.khla úh yel' iuyr ls%hdldrlï ms,sno iïmq¾K Ñ;%hka iy

msßjeh ms,sno iúia;rd;aul Ñ;%hla ;sìu wdh;khlg

kdia;sldr fyda wld¾hlaIu ls%hdj,shla fmkakqï lrk rgd

yÿkdf.k .eksug Wmldß fõ' iuyr wjfndaO lr .eksu

iemhqïoduh jvd;a úia;rd;aulj wdh;khlg tys msßjeh Odß;dj

iy f;d. uÜgï fjkaj th mdßfNda.slhkag imhk fiajd m%Yia;

lsßug Wmldß fõ'

(wd) fj<o LKavkh iy wNsreÑlrKh úYd, o;a;j, mßudj iy

úúO;ajh u.sks' fj<om, ;=< b;d iqúfYaIs fldgia ks¾udkh lsßug

iy tu wjYH;d imqrd,su ioyd tys ksIamdok yd fiajdjka

jákdlñka ilia lsßug wdh;kj,g yelshdj ,efí'

fj<om, LKavh ms,sno woyi oekgu;a Wmdh ud¾.sl

wf,úlrKh ;=, jeo.;a ixl,amhls' kuq;a úYd, o;a; u.ska

mdßfNda.slhkaf.a m%j¾Okhla iy fj<o oekaúï b,lal lr .eksu

ioyd ;;ald,sk laIqÿ LdKavkh ioyd myiqlï ie,lsh yels

ksoiqkla f,i .kqfokqlrejka cx.u Wmdx.hg iqÿiq m%foaYhl isák

úg Tjqkag .e,fmk ks¾foaY heúu u.ska osukd j,ska

m%fhdack ,nd .eksu'


CA Sri Lanka 87

.kqfokqlrejkaf.a mlaImd;s;ajh iy ròjd ;nd .eksu

oshqKq lsßug fukau kj .kqfokqlrejka wdl¾Ykh

lr .eksug wdh;kj,g Wmldr lsßu ioyd ksjeros

mdßfNda.sl fldgia yd b,lal.; lsßfï yelshdj Ndú;d l<

yel' rdcH wxYfha fj<om, LKavkh lsßfïos úYd, o;a;o jákd

úh yels nj uelskais jd¾;dj wjOdrKh lrhs' idïm%odhslj

rdcH wxYfha fj<om, fm!oa.,sl wxYfha

iud.ï .kqfokqlrejka fjkalr we;s wdldrhg mqrjeishka

LKavkh lr fkdue;' kuq;a úYd, o;a; u.ska rdcH

wxYfha ixúOdkj,g .e,fmk mßos ilia l, yelsh' tkï

ksIamdok u; fiajd jvd;a iM,odhs f,i'

(we) ;SrK .eksu l,ska ie.jqKq ms;Duq,slhka iy o;a;j, m%jk;dwdkdjrKh lr .eksu ioyd Ndú;d lrk kúk úYaf,aIK fuj,ï ;srK .eksu jeäoshqKq lsßu ioyd o Ndú;d l< yelsh' ksoiqkla f,i .nvdfõ iy wka;¾cd, fj<odfï is,a,r fjf<kaoka úiska yÿkdf.k we;s m%jk;d f;d. iy ñ, l<uKdlrkh ioyd ;;ald,Sk Ndú;d l, yel' iuyr wjia:dj,os fj<o ie,aj,

l<uKdlrejka úiska ;srK .kq ,efí' kuq;a fjk;a


wjia:dj,os ;srK iajhxls%h úh yel' WodyrKhla f,i is,a,r fjf<kafol=g j¾;udk iy mqfrdal:kh lrk ,o úl=Kqï o;a;j,g m%;spdr jYfhka f;d. uÜgï iy ñ,lrkh ms,sno ;srK m%Yia; lsßu ioyd we,af.%dß;j Ndú;d l< yel'

(b)kj ksIamdok yd fiajd

mdßfNda.sl wjYH;d imqrd,su ioyd kj ksmehqï yd fiajdjka

ks¾udKh lsßug fyda imqrd,su ksIamdok yd fiajdjka jeä oshqKq

lsßug wdh;kj,g iudc m%jk;d iy mdßfNda.sl yeisßu ms,sno

o;a; Ndú;d l, yel' pkaos %ld ixp,k moaO;sh u.ska rlaIK

iud.ïj,g ñksiqka ;u fudag¾ r: Odjkh lrkafka fld;eko iy

flfiao hkak wkqj Tjqkaf.a rlaIK m%;sm;a;s j, ñ, .Kka

msßmyÿ l< yelsh' jvd;a idudkHfhka úYd, o;a; j,g ;ukaf.au

w;ska kj jHdmdßl wjia:d ,ndosh yelsh' ksoiqkla f,i f*ianqla

fj<o m%pdrK jHdmdrhg mßYs,lhdf.a ls%hdjka iy Tjqkaf.a

ñ;=rdf.a ls%hd úYaf,aIKhka we;=,;a fõ' tfiau wefïika ;u

jHdmdrh f.dvk.d we;s wdldrh WodyrKhla f,i oelsh yel'

Tjqka ish .kqfokqlrejkag o;a; yd úYaf,aIK Ndú;d lrñka

iudk Wkkaÿjla we;s fjk;a .kqfokqlrejka úiska lrk ,o

ñ,os .eksï iu. iïnkaê; .kqfokqlreka ioyd ks¾foaY lsßu isÿ

lrhs'

Draft Version

3'1'1' o;a; .nvd lsßu iy jd¾;dlrk yelshdjka jeäoshqKq

lsßu'

o;a; .nvdjl wNHka;r yd ndysr m%Njhkaf.ka o;a; wvx.= fõ'

o;a; .nvdjl ;ks .kqfokq o;a; we;=,;a lsßug tls fya;=jla kï

wjYH kñ .kqfokq uÜgfï úia;r fj; m%fõY úu ioyd mßYs,lhdg ls%

hd l< yel' l<ukdlrK úYaf,aIKh iy ;srK .eksu ioyd wdh;kh

mqrd Ndú;d l< hq;= f;dr;=re iuqyhla .nvdj imhhs' .nvdj ;=< we;s

msúiqï fuj,ï jd¾;d lsßu l<uKdlrK jd¾;dlrKh iy úYaf,aIKh

ioyd myiqlï iemhsh hq;=h' .nvdj ;=< Ndú;d lrk jd¾;dlrK

úuiqï fuj,ï ud¾..; úYaf,aIK ieliqï f,io yeoskafjk

nyqudk o;a; úYaf,aIK ieliqï f,io yeoskafjk nyqudk o;a;

úYaf,aIKhg bv i,ik ;rï kjHYs,s úh hq;=h' tu f;dr;=rej,

iEu wxYhlau fjkia udkhla ksremkh lrhs'OLAH iEu udkhlskau o;a;

iudf,dapkh lsßug bv i,ihs' wfkla wxY iïnkaOfhkao i,ld

n,k ,os' WodyrKhla f,i tla;rd ld, mßÉfcaohla ms<sno f;dr;=re

ux.;j laIKsl nj ,nd.; yel'

ixúOdk úiska iuia: wdh;kj,g fiajh lsßu ioyd ;ks flakaos %h

o;a; .nvdjla f.dvk.d .; yelsh' ke;fyd;a l=vd o;a; ud,djla

ks¾udKh l< yelsh'

o;a; .nvdjlg jvd blaukska yd ,dNodhs f,i o;a; udÜ ieosh yelsh' flfia

fj;;a fndfyda o;a; udÜ iEos we;akï iEu m%foaYhlgu fiajh lrk ;ks

o;a; .nvdjla ;sìu jvd ld¾hlaIu ixúOdkj,g fmksh yelsh'

o;a; .nvd moaO;shla ielisfï jdis


88CA Sri Lanka

(w) ;SrK .kakka fufyhqï moaO;s Ndú;hg n,mEula fkdlr o;a;

fj; m%fõY úhyelsh'

(wd) úuisug mq¨,a mrdihl o;a; ;sìu myiqfjka wd.;;sl

ls%hdldrlï ms,sno mq¨,a bosß o¾Ykhla .eksug osß.kajhs'

(we) o;a; .nvdjka lafIa %;% .Kkdjl id¾:l nj Tmamq lr we;'

i wf,úlrK uq, msßïj, n,mEu m%udK lsßu

ii .kqfokqlrejkaf.a oekqu jeä oshqKq lsßu

iii jHjidlhka jvd;au ,dNodhs wdodhï ud¾. yÿkd.eksu yd

f;areï .eksu

(wE) f;dr;=re jHdmdßl yjq,alrejkag ,ndosh yelsh' WodyrKhla f,i

mdßfNda.sl úl=Kqï weKjqï f;dr;=re o;a; .nvdfõ ;sfíkï th

mdßfNda.slhskag yd iemhqïlrejkag mjd ,nd osh yelsh'

Draft Version

WodyrKh

la,díldâ hkq fgiafldms iud.fus f,dah,aÜ ldâ m; jk

w;r .kqqfokqlrejka ;u la,í ldâ Ndú;d lr ñ,os .kakd iEu

wjia:djlu ,eoshd ,l=Kq ,nd .ks'

flfia fj;;a .kqfokqlrejkag Tjqkaf.a ldâm; Ndú; lr ñ,os .eksfïos la,í

ldâ ,l=Kq ,nd osfuka fgiaflda mdßfNda.slhskag Tjqkaf.a mlaImd;s;ajh

fjkqfjka muKla m%;s,dN ,nd fkdfoa' ta w;ru la,dâ ldâ jevigyk

fgiaflda iud.ug ñ,shk .Kkl .kqfokq ms,sno wjfndaOh ,nd fohs'

fuhska fgiaflda iud.ug rg fyda l,dmh wkqj .e,fmk mrdihla m%j¾Okla

fyd wf,úlrKh oshqKq l< yelsh' iuyr úg Bg;a jvd jákdlulska hq;=h'

fgiaflda iud.ug ;u la,í ldâ ;eme,a u.ska ;ks

mqoa., .kqfokqlrejkag ;u wf,úlrKh ilia l, yelsh'

f,df,aÜ ldâ jevigyka o;a; .nvdj,g iïnkaO lr we;s w;r

tajd ;=, .nvd lr we;s o;a; úYaf,aIKh lr is,a,r

fjf<kaokag ;ks .kqfokqlrejkaf.a úhoï rgdjka ms,sno jákd

f;dr;=re ,ndosh yelsh' fuu f;dr;=re is,a,r fjf<kaokag l,ska ñ,os .;a

fyda wkd.;fhaos ñ,os .eksug bv we;s ksIamdok iïnkaO osukd iu. mqoa.,sl

wf,úlrK mKsúv mdßfNda.slhskag heúug yelshdj ,ndfohs'

jd¾;d

WmlrK mqjre

jeä jdisfhka iud.ï úiska ksIamdokh lrkq ,nk lvodis jd¾;d .Kk îy

m%udKh& wvq lsßug iy ;srK .eksug wjYH f;dr;=re myiqfjka lshúh yels

wdldrfhka ,nd osug l%u fidhñka isá'

fuh l, yels tla l%uhla jkafka jHqyfhka ls%hd;aul jk wdldrh ksrEmkh

lsßug iy jvd fydo ;srK .eksug l,ukdlrejkag Wmldr lssßu ioyd

j¾;udk o;a;" mska;=r" m%ia;dr iy j.= fmkajk úOdhl WmlrK mqjre

Ndú;d lsßuhs' WodyrKhla f,i is,a,r oduhla mq¨,a jkafka kï iy kj

fj,oie,a újD; lsßu iqodkï jkafka kï th kj fj<oie,aj, m%.;sh

ksßlaIKh lsßu ioyd WmlrK mqjre Ndú;d l< yelsh' WmlrK

yqjudrej,g N=f.da,sh m%foaY iy ixj¾Okh fjñka mj;sk kj fj<oie,a


CA Sri Lanka89

m%o¾Ykh l, yelsh' ;ks fj,oie,ela u; la,sla lsßfuka úOdhlhg kj fj<oie,a

bos lrk wdldrh iy tajd m%udo jkafka kï úia;r oel .; yelsh'

Draft Version


90CA Sri Lanka

kj fj<oie,a újD; jq miq úOdhlhkag WmlrK mqjre Ndú;d lr úl=Kqï

wfmalaIdjkag wkql=, jk úg tla tla fj<oie, fld;rï fydoska ls %hd;aul fõ

oehs ne,sug yelsh'

fM;sydislj" f;dr;=re moaO;s ms<sno úfõpk iy ñksiqka .eg .eis we;s njg

jd¾;d ú we;s w;r tajd ,nd.; yels moaO;sfhka ;ukag wjYH jd¾;d bosßm;a

lsßug W;aiy orhs' jd¾;dlrK fuj,ï jq w;r jd¾;d ksmojk wdldrh

ms,snoj wjYH;d rdYshla ;snqKs' flfia fj;;a" j¾;udk jd¾;d jvd kuHYs,s

njla ,ndfok w;r tu.ska l,ukdlrejkag Tjqkag wjYH jd¾;d ,nd .eksug

bv ,ndfoa'

jd¾;d ydrkak

WmlrK mqjre fndfyda úg jd¾;d iu. ixhqla; fõ' wNHka;r f;dr;=re

jd¾;d u.ska mßYs,lhkag ksjeros ;;ajhla ,ndfoa' ksoiqkla f,i úl=Kqï

l<ukdlrejkag m,uqj by< uÜgulg îuia; iud.u ioyd úl=Kqï jeks&

o;a; foi ne,sh yels w;r miqj úl=Kqqï ld¾h idOkh .ek ie,ls,su;a

jkafka kï jvd;a iúia;rd;aul uÜgulg îud.fï ;ks fomd¾;fñka;=& i;=

úl=Kqï jeks f;dr;=re úuish yelsh' ;ks úl=Kqï ksfhdacs;fhl= ioyd úl=Kqï

foi ne,sug l,ukdlreg b;d iúia;rd;aul uÜgulg irU lsßug yels úh

hq;=h' fï wdldrfhka l,ukdlreg bosßm;a lrk ,o úia;r yd f;dr;=re

uÜgu kshu l, yels w;r uq,os ´kEjg jvd úia;r iys;j megúu

j,lajd .; yelsh'

jH;sf¾l jd¾;d

bosßm;a lrkq ,nk f;dr;=re m%udKh l,ukdlrKh lsrsfï ;j;a l%uhla jk w;r

tu.ska f;dr;=re wêl f,i megúu je,elaúu jH;sf¾l jd¾;d Ndú;d lssrSu

fõ' jH;sf¾l jd¾;d hkq lsishï ;;ajhla widudkH jq úg fyda l,ukdlrK ls%

hdud¾. wjYH jq úg muKla Ndjs;d jk jd¾;d fõ' WodyrKhla f,i mrdñ;ska

ielish yels w;r tu.ska whjeh 100,000 blaujd hk m%d.aOk jHdmD;s

ioyd

jH;sf¾l jd¾;d ckkh fõ'

flfia fj;;a jH;sf¾l jd¾;d id¾:lj Ndú;d lsßfï ryi jkafka m%fõYfuka

ielisuh' jH;sf¾l jd¾;djl mrud¾:h jkafka l,ukdlrK ls%hdud¾. wjYH jk

wjia:d muKs' mrdu;ska b;d wvq f,i ilid ;sfí kï ^WodyrKhla foi whjeh 100

blaujk ishü m%d.aOk jHdmD;s& túg l,ukdlre fndfyda whs;u foi n,kq we;'

wfkla w;g mrdu;ska by< uÜgul ;nd ;sfí kï ^ksoiqkla f,i wh jeh ñ,s 10

blaujk m%d.aOk jHdmD;s& l,ukdlrk wjOdkh ,eìh hq;= ;;ajh tfia fkdlrkq

we;'

Draft Version

jH;sf¾l jd¾;dj, mrud¾:h jkafka l,ukdlrK wjOdkh fyda

ls %hd wjYH jk wjia:d biau;= lsßuhs' tajd jvd;a iqÿiq

jkafka wdh;kfha id¾:l;ajhg jeo.;a jk ld¾h idOkfha wxY

ksßlaIKh lsßugh' fï iïnkaOfhka .;a l, jHd;sf¾l

jd¾;d m%Odk ld¾Hidol o¾Yl fyda wdh;khl ld¾h

idOkfha ;srKd;aul id¾:l ixlj,g wod,j jd¾;d lsßug Ndú;d

l, yelsh'

wjidk jYfhka iuia;hla f,i f;dr;=re moaO;sj,

m%;sodkhka iïnkaOfhka mßYs,lhkag Tjqkaf.a f;dr;=re

moaO;sj,ska wjYH foa mßlaId lsßfïos ueosy;a úh hq;=h' fuys

w;suy;a Odß;djla we;s kuq;a mßYs,lhkag wjYH

jd¾;dj, wlD;sh iy ú,dih ;srKh lrhs' fuh wdh;kh ;=,

wdh;ksl m%;sremhla m%j¾Okh lsßu úh yelshs' flfia fj;;a th

jd¾;d ieiosfï myiqj ioyd bvosu fyda l,ukdlrejka tajd

fidhd .; hq;af;a fld;koehs fkdokakd ksid m%Odk

f;dr;=re w;miq fkdlsßu j.n,d .eksu úh'

jd¾;djl os. tys wruqKq ioyd iqÿiq úh hq;=h' WodyrKhla

f,i idrdxY jd¾;djla ixIsma; úhhq;= kuq;a iúia;rd;aul

iudf,dapkhla úia;r úhhq;=h' kuq;a iúia;rd;aul

iudf,dapkhla úia;srK úh hq;=h' flfia fj;;a jd¾;dffõ os. l=ula

jqj;a tys wvx.= f;dr;=re wod, úh hq;=h'


CA Sri Lanka91

o;a; ;ks ;ksj ,nd fkdfokafka kï moaO;s u.ska mßYs,lhdf.a

relshdj ;srK .eksu ÿIalr lrhs'

jd¾;d bosßm;a lsßu

Tjqka ksIamdokh lrk l,ukdlrK f;dr;=rej, fhda.H;djh

jeä oshqKqq lsßu ioyd WmlrK mqjre iy jH;sf¾l jd¾;d Ndú;d

lsßug wdh;kj,g yels jqjo tajdfha ksujqï

jd¾;dj, .=Kd;aulNdjhg n,mdk ;j;a uq,sl idol lsysmhla we;'

bosßm;a lsßu bosßm;a lsßu .ek ie,ls,su;a úfuka jd¾;djl jD;a;shNdjh iy

fmkqug ie,lsh hq;= fjkila l, yelsh' ksoiqkla f,i ukdj bosßm;a

lrk mo jd¾;djla meyeos,sj jHqy.; lr we;s ;r ;d¾lsl

wkqms,sfj,ska imhd we;s w;r tfia fkdjk njg fydo

ms,s.eksula ,efnkq we;'

iïu; wdldrh

iuyr ixúOdkj, Tjqkaf.a iïu; wdldrhka we;' tajd

Draft Version

3.2 o;a; leKsu yd úYaf,aIKh

o;a; leKsï uDÿldx. úYd, o;a; ixÑ;j, ie.jqKq rgd iy iïnkaO;d fidhhs'

i;H o;a; leKSï uDÿldx.h l,ska fkdokakd iïnkaO;d fidhd .ks' o;a; leKsu

ûd¾..; úYaf,aIK ieliqï& yryd ,nd.; fkdyels wjfndaOhla ,nd fohs'

uDÿldx. yÿkd .kakd ie.jqKq rgd iy iïnkaO;d ;srK .eksu ioyd u.

fmkaúug iy wkd.; yeisßu mqfrdal:kh lsßug Ndú;d l, yelsh'

fgiaflda la,íldâ WodyrKfhaos tla tla .kqfokqlre ñ,os .;a NdKav ms,sno

jd¾;djla ks¾udKh lsßug iqmsß fj<oie,g yelsh' ldâm; Ndú;d l, yels nj

wms igyka lf,uq' fgiafldag ;u .kqfokqlrejkaf.a ñ,os .eksfï yeisßu ms,sno

úia;r Ndú;d lr Tjqka flnÿ mqoa.,hkao hkak ms,sno me;slvla ks¾udKh lsßug

iy Tjqka ñ,os .kakd NdKavj, m%jK;d yÿkd .eksug yelsh'

WodyrK

fuu uq,O¾uh m%dfhda.slj ls%hdjg kxjk ckms%h kso¾Ykhla tlai;a ckmo is,a,r

fjf<kafol= jk fjda,a-udÜ fj;ska ,nd.;a w;r th kema iy ìh¾ wf,úh

w;r wkfmalaIs; iïnkaO;djhla fidhd .;af;ah' ^jhsÜ fyda¾ka 2006& jev

lrk fõ,dfjka miqj fofokdu tlu fõ,djl th úlsKsug fm,ô w;s nj

fjda,a udÜ fidhd.;a w;r l=vd orejka isák msßñka ksfjia n,d hk .ufkaos kemsia

úiska k;r lr tljr ìh¾ ñ, os .;a nj ks.ukh lf,ah' ;¾ldkql=,j tu

wjia:d fol tlu idmamq idjdßhl ;enqjfyd;a foflysu úl=Kqï jeä úh

hq;=h' fjda,a udÜ fuh W;aiyd l, w;r th id¾:l úh'

iuyr fl%äÜ ldâ iud.ï bosß udi lsysmh ;=, l=uk .kqfokqlrejka ;r.lrefjl=

fj; udre úh yelsoehs wkdjels lsug o;a; leKsï Ndú;d lr we;' o;a; leKsfï

m%;sM, u; mokïj" fuu .kqfokqlrejeka rojd .eksug nexl=jg mshjr .; yelsh'

o;a; úYaf,aIKh

o;a; úYaff,aIKh hkq o;a; leKsug iudk ixl,amhls' th w¾:j;a jHdmdßl

wjfndaOhla Wlyd .eksu ioyd o;a; tlareia lsßfï yd mßlaId lsßfï ls%hdj,sh jk

w;r miqj ;srK .eksu iy ld¾h idOkh jeä oshqKq lsßu ioyd Ndú;d l< yelsh'


92CA Sri Lanka

Draft Version

o;a; úYaf,aIK ms,sno ixl,amh fndfyda úg úYd, w;a; iu. iïnkaO ú we;s

w;r thska we.fjkafka wdh;kh úiska úYd, o;a; lÜg, úYaf,aIKh lrñka

Tjqkaf.ka w¾:j;a jHdmdßl wjfndaOhla ,nd .eksu ioydh' flfia fj;;a o;a;

úYaf,aIKh úYd, o;a; j,g muKla iïnkaO fkdfõ' o;a; úYaf,aIK Ys,amsh l%u

wdh;kfhys l,ukdlrK f;dr;=re fyda .sKqï f;dr;=re ioyd iudkj fhosh

yelsh' ksoiqkla f,i o;a; úYaf,aIK Ys,amsh l%u tajdfha úl=Kqï rgd fyda m%jK;d

fidhd .eksu ioyd úl=Kqï fyda ñ,os .eksfï o;a; ioyd fhdod .; yelsh'

;jo wka;¾cd,h msßlaisug" whs;u fiúug" ñ, os .eksï lsßug iy fjk;a

mßYs,lhkag iu. f;dr;=re yqjudre lr .eksug iudc udOH " iaud¾Ü

f*daka" ,emafgdma iy geí,Ü mß.Kl Ndú;d lrk .kqfokqlrejka ish,a,u o;a;

uxfm;a ks¾udKh lrhs' ta yd iudkj" wka;¾cd, fijqï o¾Yl ^.+.,a m%jK;d

jeks& úYd, o;a; úYaf,aIK ioyd o;a; m%Njhla úh yelsh'

tys m%;sM,hla jYfhka nqoaêuh jYfhka fM;sydislj jHdmdßl ;srKj, úYd,

ld¾hNdrhla bgq lr we;s w;r ^úYajdiodhl yd ldf,daÑ; o;a; fkdue;s úg&

ixúOdk oeka jHdmdßl ;srK Yla;su;a o;a; úYaf,aIK u; mokï jkq we;ehs

wfmalaId lrhs'

j¾;udk jHdmdr l<ukdlrejkag n,mdk m%Odk wNsfhda.hkaf.ka tlla fõ'

wdh;khl jákdlïoduh mqrd wu;r jákdlula ,nd .eksu ioyd j¾;udk ld¾h

idOkh ms,sno o;a; iy f;dr;=re Ndú;d lrkafka flfiao hkakhs' ^ksoiqkla f,i

jeä fufyhqï ld¾hlaIu;djhka yÿkd .eksu fyda mdßfNda.sl iïnkaO;dj jeä

oshqKq lsßu& fyda kj m%Njhka yÿkd .eksu ;r.ldß jeäh'

3.3 wka;¾cd,h fldgi / Internet of things) ke.s tk ;dlaIKfhka

tosfkod jia;=ka iïnkaê; md,hla" fl,skau ikaksfõokh lsßu" wka;¾cd,h yryd

o;a; heúug iy ,eìug bv ,nd foa'

wka;¾cd,fha j¾Okh" nyq udOH" /yeka rys; md," iaud¾Üf*daka" iudc udOH"

ixfõol iy fjk;a äcsg,a ;dlaIKfhka ish,a,u o;a; úma,jhka ioyd Wmldß fõ'

cx.u ÿrl:k" fudag¾ jdyk" iaud¾Ü n,Yla;s ñgr" ue.a fidhd.eksfï WmlrK

iy r:jdyk m%jdy ksßlaIlhska jeks fN!;sl jia;=ka ;=< wka;¾.;

ixfõoll" /yeka rys; yd /yeka iys; yryd fnod .kakd o;a; ks¾udKh lsßu yd

ikaksfõokh lsßu wka;¾cd,hg iudk wdldrhlska ls%hdlaul jk cd,'


CA Sri Lanka93

Draft Version

3.4 f;dr;=re ;dlaIKh yd má.; lsßfï iy ieliqï moaO;sj,j¾Okh

l<ukdlrK .sKqïlrK f;dr;=re moAO;shla ;=< wka;¾ iïnkaO;d moaO;s

iy ;dlaIKhka ms,sno woyi oelsh yels w;r tajd ñ, os .; yels moaO;sh

ksIamdok ie,iqï lsßu iy Wmf,aLk.; lsrsfï moaO;sh iy iud.u jeks fjk;a

f;dr;=re moaO;sj,ska o;a; ,nd.; yelsh' iuia; uq,H moaO;sh fuu úúO moaO;s

m%Odk rduq mß.Klj, fyda cd,.; mqoa.,sl mß.Klj, fidhd.; yels w;r

tajd N=f.da,sh jYfhka iñm fyda ÿria: úh yelsh' taldnoaO wdh;ksl o;a;

iuqodhla u.ska mßYs,lhkag wdh;kh yryd tlu f;dr;=re ,nd .eksug bv ,nd

foa' WodyrKhla f,i wdh;kh mqrd isák fiajlhkag relshd iy jHdmD;s ms,sno

o;a; oel jd¾;d l, yelsh'

wdh;klsl ie,iqï taldnoaO lsßu ioyd moaO;sh Ndú;d l< yels by<

l<ukdldß;ajhg fïjd lshúh yels fjí wvú yryd fiajlhkag taldnoaO lsßu

iy ksjfia jev lsßu ioyd ixúOdk úiska cd, ;dlaIKh Ndú;d lrhs'

fn%daânekays j¾Okhla" úfYaIfhka jeä oshqKq l< Odß;dj iy o;a;j,

wdrlaIdj wdrlaId lsßu fjí wvú yryd iy ksjfia isg ikaksfõokh lsßfï

yelshdj jeä oshqKq lr we;'

j¾;udkfha fn%daânEkaâ iy jdKsc úÿ,s ixfoaY moaO;s ÿria: mßYs,lhkag

tlsfkld iu. ikaksfõokh lsßug iy f;dr;=re heúug iy ,eìug bv i,ihs'

fuu f;dr;=re miqj wkql=, uDÿldx. Ndú;fhka mqoa.,sl mß.Klj,g nd.;

l< yelsh'

3'5 hka;% bf.ksu yd iajhxl%shlrKh $ frdfí úoHdj frdfndajre


94CA Sri Lanka

ksYamdok ls%hdj,ska frdfndajre ld,hla ;siafia Ndú;d lr we;s w;r mß.Kl

WmlrKhla iïnkaO jqjo fuh ld,hla iu. jeäjkq we;ehs fndfyda fokd

Wml,amkh lr;s' frdfndajre nyq,j Ndú;d jkafka l%u 3 lskah'

øjH yeisrúfï frdfndajre øjH yd ksIamdok udre lsrsug yd fjkia hka;% megúug

fyda nEug Ndú;d lr;s' tjeks ld¾hhla fndfyda úg ;rula ir,h tjeks ld¾hhla

fndfyda úg tla jdykhl isg ;j;a jdykhlg ksIamdok f.khdu jeks

ir,h' úfYAIs; wdldrhlska ksIamdok f.dv.eisu fyda l=vd jia;=ka fjk;a

hka;%j,g fmdaIKh lsßu jeks ksIamdok .=Kd;aul m%ñ;skag wkql=, nj iy;sl

lsrsu ioyd mßlaIK frdfndajre Ndú;d l< yelsh' ksIamdos;h fmr ieliq

ks¾Kdhlg wkql=,o hkak ;srKh lsßu ioyd tajd ixfõolhslska iukaú;fõ'

Draft Version

tl,ia lsßfï frdfndajre Wm fldgia úYd, ksIamdokhla ;=,g tlareia lsßu ioyd

fhdod .ks' iuyr tl,eia lsßfï l%u bial=remamq weK iy weg j¾. ;o lsßu

frdfndajrfhl=g ähqfgda ys.lu wvq lsßu ÿIalrh' tneúka tajd jvd;a iM,odis

f,i Ndú;d lrkqfha flfia tlg lvd jefgk úg fyda fjk;a ir, weuqKqï l%u

Ndú;d lrk njh'

iajhxls%h u. fmkajk jdyk

ksIamdok moaO;shla jgd øjH yd ksIamdok m%jdykh lsßfï fõ.h iy

ksrjoH;dj jeä lsßu ioyd Ndú;d lrkq ,efí' th iajhx md,khla jk w;r tu

ksid tajdfha ls %hdldß uDÿldx. ixj¾Okh lsßu yer fjk;a ukdj wdodkhla

wjYH fkdfõ' iuyr ia:djr ud¾.hla wkq.uh lrk w;r tajd fufyhúfï

ld¾hhka ioyd m%fhdackj;a fõ' lD;su nqoaêhla we;s w;r hï ia:dkhlg

Tjqkaf.au ud¾.hla fidhd .kakd f,i mejish yel' fuh .ukdka; .Kkdjla

we;s yels tla j¾;udk ld¾hhka fyda N=ñldjka ioyd m%fhdackj;a fõ'

hka;% bf.ksu

ixúOdk oeka jeä jeäfhka peÜ fndÜ Ndú;d lrk w;r ksjfiaos mjd mqoa.,hka

hka;% bf.ksfï ;dlaIKh u; rod mj;s'

4 f;dr;=re moaO;sj, ikaksfõok ;dlaIKh

ikaksfõokh wdh;khlg w;sYhska jeo.;a th Okd;aul ixcdkkhla

yd ksIaOd;aul tlla we;s ksIamdokhla fyda fiajdjla w;r fjki woyia l,

yelsh' jHdmdrhla tys m%jK;d yelshdjka id¾:l lr .eksug kï"

th ;u mdßfNda.sl mlkug 24$7 wka;¾ ls%hdldß;ajhla

rojd ;nd .eksï iy;sl l, hq;= jkafka mßfNda.slhdf.a yd ixúOdkhg

f;dr;=re m%jdykh ioydh'

4.1 o;a; j,g CIKsl m%fõYh

f;dr;=re ;dlaIKfha j¾Okhla o;a; fnodyeßug myiqlos imhk w;r

th wjYH whg CIKslj ,nd .; yelsh' fndfyda j¾Okfha idudkHfhka

ld¾hd, iajhxls%hlrKh moaO;s f,i yeoskafõ'

o;a; fnod yeßu

f;dr;=re ;dlaIKfha j¾Okhla o;a; fnod yeßug myiqlï imhk w;r th wjYH

whg CIKslj ,nd.; yelsh' fndfyda úg j¾Okhla idudkHfhka ld¾hd,

iajhxls%hlrK moaO;s f,i yeoskafõ'

o;a; yqjudre lsßu

o;a; yqjudre lr.k; yels wdldrj, ie,lsh hq;= j¾Okhlao isÿú we;'


(a) mo ielisu(b) úoaHq;a ld, igyk(c) fvlafgdma o;a; iuqodh(d) fjí m%ldYk(e) yv ;eme,(f) úoaHq;a ;eme,

CA Sri Lanka95

Draft Version

96CA Sri Lanka


lKavdhï uDÿldx.

lKavdhï uDÿldx. hkq iyfhda.s jev lKavdhïj,g Ndú;d l, yels ld¾hhla

imhk uDÿldx. úia;r lsßug Ndú;d lrk fhÿuls'

idudkHfhka lKavdhï uDÿldx. Ndú;d lrk lKavdhï hkq jeo.;a ld¾hka yd

oeä ld,isudjka we;s l=vd jHdmD;s keUqre lKavdhï fõ.úfYaIdx. j,g my;

ioyka oE we;=,;a úh yelsh'

(w) Wmf,aLfhl= mßYs,lshkag Tjqkaf.a ld,igyk ksßlaIKh lsßug yd wka wh

iu. reiaúï ie,iqï lsßug bv fohs'

(wd) ,smsk fmd;la

(we) lsßug kshus;a ,ehsia;=j

(wE) jeo.;a iïnkaO;d" whs;u ^Bfï,a mKsúv jeks& yd mßYs,lhdg jeo.;ajk ,smsf.dkqj" yd ish¨ j¾.j, ls%hdldrlï iu. wka;¾ls%hd má.; lsßfï

c¾k,hla ieu tllau iqrlsk ,o ia:dkh u;l ;nd fkdf.k tajd ish,au ksßlaIKh

lrhs'

(b) isys.ekajSfus " isysleoùfï ,sms (Jotter)(B) f.dkq fnod.eksu yd fnod yeßfï Wmfhda.s;d

lvodis ,smsk fmd;a yd wdh;ksl ÿrl:k kdudj,s lsßug jvd fvlaiafgdma

tflka fnd;a;ula iam¾Y lsßfuka f;dr;=re ,nd.eksfïos meyeos,sju jdis we;'

i.hka iu. f;dr;=re yqjudre lr .eksug lKavdhï uDÿldx. Ndú;d lrk úg

th thgu wdfõKsl fõ' fuys fidhd.; yels iuyr úfYaIdx. fuys oelafõ'

mKsjqv heúu" ld¾hd,fhka" ksjfika" ud¾.fhka yd ud¾..; lsßfï

myiqlï j,ska mKsúv heúug yd ,eìug Ndú;d lrk Bfï,a tk ,sms j,ska

iukaú; jk w;r" mßYs,lhskag ;ks mqoa.,fhl=g mKsúvhla heúug bv i,ihs"

th wkql%ñlj mqoa.,hka .Kklg hjkq we;' th ,nd osug fmr fyda thg woyia

olajkak fyda ieu flfkl=gu tljr heúu

f;dr;=re iuqyhlg m%fõYúu yd tys we;s f;dr;=re wNsreÑlrKh l, yels

o¾Yk jev iuqyhl f;dr;=re n,k wdldrh m%ñ;slrKh lsßug Ndú;d l, yelsh'

i.hkaf.a .uka úia;r ksßlaIKh lsßug lKavdhï Wmf,aLk.; lsßu Ndú;d

l, yelsh'

fmdÿ f.dkq fïjd lKavdhful fyda ixúOdkfha isák wh iu. f.dkq tl;= lsßu"

ixúOdkh lsßu yd fnodyeßu'

;eme,a mKsúvj, yhsf¾,ska;a ,nkakdg fl,skau fjí msgqjlg fyda f.dkq

fiajdodhlhdg yhsm¾,ska la,sla l, yelsh'

(wd)

(we)

(wE)

(w)

Draft Version

CA Sri Lanka97

4.2 j,dl=, mß.KlrKh

j,dl=¨ mß.Kl ;dlaIKfha úiska wdh;k úiska Tjqkaf.a o;a; .nvd lr

l<ukdlrKh lrk l%u fjkia lr we;' j,dl=¨ u; mokï jq fiajd imhkafka

úiska fufyhjkq ,nk fiajdodhlhka ;=, wdh;ksl jeä fjñka mj;s'

wdh;ksl o;a; j,dl=f,ys .nvd lsßu hkq wka;¾cd, iïnkaO;djh we;s f,dj

´kEu ;ekl isg m%fõY úh yels njhs'

úoaHq;a jHdmdr hkq jHdmdßl ls%hdj,skag iyhh úu yd mßj¾;kh lsßug

bf,lafg%dksl ;dlaIKfhka Ndú;d lsßu jk w;r úoaHq;a jdKsclrkh hkq

ksIamdokh yd fiajd ñ,os .eksu yd úlsKsuhg úoaHq;a ;dlaIKhka Ndú;d lsßuhs'

l<ukdlrK f;dr;=re moaO;s m%Odk jYfhdka wNHka;r m%Njhkaf.ka o;a;

f;dr;=re njg mßj¾;kh lrhs' Wod (- idrxY jd¾;d" jk;sf¾l jd¾;d&

i;H o;a; leKsfï uDÿldx.h l,ska fkdokakd iïnkaO;d fidhd .ks'


4'3 .sKqïlrKh yd uQ,H jD;a;slhkaf.a ;SrK .ekSfïoS ;dCIKh Ndú;d lrk wdldrh

úúO j¾.fha jQ f;dr;=re moaO;s jHdmdr ;=, wNHka;rslj Ndú;d lrkq ,efí' tu moaO;s

w;r mj;akd fjkialï wjfndaO lr .ekSu jD;a;slhska úiska isÿ l, hq;= w;r

th ;SrK .ekSfïoS ukd m%;s,dNhla ,nd foa'

uQ,H jD;a;slhka ioyd fuu wjfndaOh ;sìh hq;= w;r .nvd lsrSfï l%uúê" wdosh ioyd

moaO;s fhdod .ekSu" j,dl=¿ mrs.Klh" lKavdhï uDÿldx. wdosh ms<sno oekqu b;d jeo.;a

fõ'

Draft Version

98CA Sri Lanka


• Wmdhud¾.sl f;dr;=re ixúOdkfha wruqK ie,iqï lsrSu ioyd tu wruqKq

m%dfhda.slj ,Õd lr .; yelso hkak i,ld ne,Sug WmldrS fõ'

• Oqrdj,sh" o;a; yd f;dr;=re u; ;SrK .ekSfïoS ixúOdkhg jeo.;a fõ'

• kj ;dCIKh iu. f;dr;=re ;dCIK há;, myiqlï fjkiaùu iS.%fhka isÿ fõ'

• o;a; leKSu u.ska fkdokakd iïnkaO;djhka fy,s lr.; yel'

• ikaksfõokh .;a l, th Wmdhud¾.sl ikaksfõokh wdh;khla ;=, b;du;a m%fhdackj;a

fõ' tu.ska ksIamdos;hl fyda fiajdjl Okd;aul yd Rkd;aul oelafï fjki yÿkd.; yel'

mßÉfPao i

drdx

Yh

Draft Version

CA Sri Lanka99


2'

3'

4'

OLAP hkq l=ulao@

me;=reïm; l=uk f;dr;=re moao;shlg WodyrKhlao@

j,dl=,q mß.klrkh ks¾jpkh lrkak'

Wml%ñl uÜgfïoS oel.; yels f;dr;=re moao;sh l=ulao@5'

1. jsYd, o;a;j, ,laIK fudkjdo?

Draft Version

100CA Sri Lanka

BL8 | mßÉfcaoh 4: jHdmdrhka ;=, mj;sk f;dr;=re moaO;s j, ld¾hNdrh mßudj" m%fõ.h" úúO;ajh" ksrjoH;djh

ud¾..; úYaf,aIK ieliqï

ld¾hd,sh iajhxl%Shlrk moaO;s

1'

2'

3'

4' wjYH fõ,dfõoS o;a; .nvd lsÍu yd ,nd .ekSu ioyd mßYs,lhdf.a

l%shdldß l<ukdlrkhla rys;j mj;ajdf.k hkq ,nk o;a; .nvdlsÍfï moao;shls'

5'úOdhl f;dr;=re moaO;sh" l<ukdlrk f;dr;=re moaO;sh" ;SrK .eksfï iyh moaO;sh'

m%.

;s m

ßl

aIK

ioy

d ms<

s;=re

Draft Version

107

oekqï ixrpkh

B jHdmdrfha f;dr;=re l<uKdlrkh

lsßu 2.2 ERP 2.2.1 jHjidhl ie,iqï hdka;%Kh l=udkql=,j yÿkd .ekSu'

2.2.2 ERP moaO;shl we;s ishü ixrpl iy ixrpl w;r iïnkaO;dj yÿkd .ekSu'

2.2.3 úúO iïm;a ie,iqï moaO;sj, iajNdjh yd jHdmdr ls%hdj,sfhaos tys Ndú;h ixikaokh lsÍu'

2.2.4 kúk jHdmdßl ixúOdk úiska ms,s.kakd ,o $ wkq.ukh lrk ixúOdk iïm;a ie,iqï moao;s j, uQ,Orauhka yÿkd.ekSu'

2.2.5 ERP moaO;sj, m%Odk fldgia yÿkd .ekSu'

2.2.6 ERP moaO;s ls%hd;aul lsßfï jdis yd isudjka idlÉcd lsÍu.

mßÉ

fþ

oh

ixúOdk iïm;a ie,iqïlsÍfï moaaO;sh (ERP) yeoskaúu

ERP moaO;shla hkq wdh;kh i;=j mj;sk j;aluls' th ld,Skj

fjkiaùï j,g Ndckh fjñka, j¾;udkh jk úg úúO

jHdmdßl ;;a;ajhkag .e,fmk mßÈ ÈhqKq ù we;' tjeks moaO;shla oeka

jHdmdr ls%hdj,ska muKla fkdj jHdmdrfha ls%hdldß lafIa;%hka yryd mq¾K

f,i taldnoaO ù we;' f;jk md¾Yúh moaO;s"o;a; ;;aj jd¾;dlrKh"

jHdmdr nqoaêh yd úYaf,aIK moaO;s iu. iïnkaO;dj yd ;;ald,sk

taldnoaO;djfha wjYH;djo imqrd,hs'

ERP moaO;shl l%shdldÍ;ajh y÷kd .ekSug fmr tjeks moaO;shl wvx.= úh

hq;= WmmoaO;Ska fudkjdo hk tajd y÷kd .kafka flfiao hkak ú.%y l< hq;=

w;r wdh;ksl wruqKq yd mrud¾: imqrd.ekSu i|yd ERP moaO;shka

myiqlï imhkafka flfiao hkak y÷kd.; hq;=h'

Draft Version

BL8 | mßÉfþoh5: ixúOdk iïm;a ie,iqïlsÍfï moao;sh

108 CA Sri Lanka

bf.ksfï

m%;sM,h 2.2.12.2.22.2.32.2.42.2.5

mßÉfcaofha wka;¾.;h 1 ERP moaO;sj, uq,sl ixl,am2 ERP moaO;sj, ixprl yd ixrpk w;r iïnkaO;djh3 MRP, MRP II iy ERP moaO;sh4 ERP moaO;shl uq,O¾u5 ERP moaO;shl m%Odk fldgia6 ERP moaO;sj, ls%hd;aul lsßfï jdis yd isudjka 2.2.6

1 ERP moaO;sj, uq,sl ixl,am

ERP moaO;shla hkq jHdmdßl l%shdj,skag iyh oelaúu iy iajhxl%sh lsßu ioyd

ks¾udkh lr we;s uDÿldx. moaO;s jk w;r th tla;rd

wdldrhl (Online Transactional Processing) - ux.; .kqfokq ls%hdj,s

(OLTP) moaO;shls' ERP hkq .KldêlrKh u; mokï jq f;dr;=re moaO;s

jk w;r tu.ska mdßfNda.sl weKjqï, ilia lsßu" .sKqqïlrKh yd weKjqï

Ndrosu jeks mq¨,a iïm;a jHjidhlka yÿkd .eksug iy ie,iqï lsßug

Wmldß fõ' wdh;khla ;=< we;s ishü jHdmdßl ls%hdldrlï w;r

f;dr;=re .,d taug fukau ndysr md¾Yjlrejka iu. iïnkaO;djh

l<uKdlrKh lsßugo fuu

jHdmdr ixúOdkfha ld¾Hhka ld¾HCIu yd iM,odhSj ixúOdkh lr .ekSu ioyd ie,iqï hdka;%Khla wjYH fõ' WodyrK f,i"

•fldmuK m%udKhl ksIamdos; iEosh hq;=o?

•fldmuK iïm;a m%udKhla tu ksIamdokh ioyd wjYHfõo?

(wuqøjH" m%d.aOkh" udkj iïm;)

•kshduKh yd md,kh (wjYH b,a,qu ioyd l,a we;sj ksIamdokh lsrSu)

•whjeh" jd¾;d yd m%.;s iudf,dapk jd¾;d ,ndoSu'

•ish,q jHdmdr lghq;= iïnkaëlrKhg

1.1 jHdmdrfha ie,iqïlrK ls%hdj,sh

moaO;sh iydh fõ'

Draft Version

fuu ish¨ ld¾Hhka tlsfkl ld¾Hhka yd iïnkaO jk w;r wfkdakH neoSula mj;S'

Wod' f,i fj<om, úiska b,a,qï lrk ksIamdos;hla ioyd wjYH wuqøjH m%udKh

fldmuKo? wjYH fiajl meh .Kk fldmuKo hkak u; r|d mj;S' fuu ls%hdj,Ska

jvd;a ixlS¾K jk w;r l=vd jHdmdr j,o fuu fufyhqï ld¾Hhka b;d ie,ls,su;aj

ixúOdkh l,hq;= fõ'

ixúOdkfha lghq;= uQ,slju r|d mj;skafka tys whjeh u;h' tu whjeh ish¨

fomd¾;fïka;=j, mrs.Kl u;ska fmkakqï lr th ie,eiaula f,i Ndú;d l, yelsh'

flfia fj;;a" fuys .eg¨j jkafka úúO moaO;s fï l%uh ioyd taldnoaO l, fkdyels

w;r" whjeh hï fyhlska fjkia jqjfyd;a" ishü moaO;s hdj;ald,Sk jQfhao hkak

iel iys; ùuhs' tu .eg¨j u. yrjd .ekSu ioyd ixúOdk úiska ixúOdk ie,iqï

lsrSfï moaO;s (ERP) ks¾udKh lr.kakd ,os'

1.2 ixúOdk iïm;a ie<iqïlsÍfï moaO;sh

fuu moaO;sh i;H jYfhkau ixjraOkh lrk ,oafoa ksIamdok iïm;a ie,iqïlrK

moaO;sfha (MRPII) os.=jla f,ih

ixúOdk iïm;a ie,iqïlrK moaO;sh(MRPII) l%shdldrlï ish,a,u isÿ lrk w;r

thg jvd mq¿,a f,i Wm moaO;shla iuia; wdh;ksl ifudaodks; jk f,i tkï

taldnoaO jk f,i o;a; moaO;s yryd wdjkrKh lrhs'

iuia: wdh;ksl wjYH;d yd jqjukd ERP moaO;shka

iEmÍug yels jk mßÈ ish¿u

mßYs,lhkaf.a

fomd¾;fïka;= mß.Kl moaO;shkaa yd

uDÿldx. yryd taldnoaO lsÍula isÿ lrhs'

fujeks ERP moaO;shla tla tla fomd¾;fïka;= yd m%Odk ld¾HhkA wdjrkh jk

úúO fudvqa,hkaf.ka iukaú; fõ' fujeks moaO;sh Wm moaO;s$fudvq,hkag fndfyda

ÿrg iïnkaO jkafka iemhqïoduhg wh;a fldgia jk ksIamdok

ie<iqïlrKh ñ,g .ekSu" .nvdlrKh yd md,kh, mdßfNda.sl fiajd yd

fnodyeÍfï iïnkaëlrK fudvqa,hkah'

ERP moaO;sh iuia: wdh;kh wdjrKh jk mßÈ yd iuia: wdh;kh taldnoaO jk mßÈ

l%shd;aul fõ' wdh;kh ;=, mj;sk ish,Qu fomd¾;fïka;=, úúO fudvq,hka yryd

tla m%Odk moaO;shlg iïnkaO lsÍug ERP moaO;sh l%shd lrhs'

ERP moaO;shla wdh;khla ;=< l%shd;aul ùu yryd mdßfNda.sl Kh fY%aKs.;

lsÍu yd úl=Kqï ñ, u; uQ,H jd¾;d ilia l< yel' fiajl n|jd .ekSu,u; udkj iïm;a l,ukdlrk l%shdj,sh mqyqKqj yd ld¾Ht, we.hSu

iïmQ¾K l, yel' wf,úlrK ld¾h b;d myiqfjka úl=KqïlrKh yd

mdßfNda.sl fiajd l,uKdlrKh iuÕ iudfhdaPkh l< yel'

CA Sri Lanka 101

BL8 | mßÉfþoh5: ixúOdk iïm;a ie,iqïlsÍfï moao;sh Draft Version

ERP uDÿldx. wdh;kh i;= ish,Qu o;a; .nvd tkï .sKQïlrKh,wf,úlrKh uqo,a f.ùï tlsklg iudf,dapkh lsßfï myiqlu

imqrd,k w;r tajd taldnoaO lsÍu yryd wdh;ksl ld¾HM, jeä lsÍu wjia:dj i,id fokq ,efí'

ta yryd wdh;kj,g tu o;a; b;d M,odhS f,i Ndú;d lsrfï wjia;dj Wod ù we;s

w;r fydo ;SrK .ekSfuia wjia:djla wdh;khg ,nd § wel'

iuyr ERP moaO;Ska wdh;khlg .e,fmk mßÈ ksraudkh lr we;' tfukau iuyr

moaO;Ska tla l¾udka;hg .e,fmk mßÈ ks¾udKh lr we;' ta wkqj j¾;udkh jk úg

moaO;Ska tlsfklg .e,fmk mßÈ iudfhdackh lsßfï yelshdjla mj;S' tfiau o;a;

Ndú;d fldg iajdëk jd¾;d ms,sfh, lsÍfï yelshdjla ERP moaO;shg mj;S.

ld¾hlaIu yd iM,odhS jHdmdr f,i jHdmdßl lghq;= isÿ lsÍug kï jHdmdrhg ish

jHdmdßl lghq;= yryd l%shd;aul lsÍu i|yd jQ l%ufõohka wdh;khg ;sìh

hq;=h' WodyrKhla f,i tjeks l%ufõohka :

by; olajk ,o ish¨ l%shdldrlï tlsfklg iïnkaO ù we;s w;r tajd tla tla ld¾Hhka

i|yd n,mEï isÿ lrhs'Wodyrkhla f,i b,aü wjYH ksIamdok m%udKh ;SrKh

lrkq ,nk w;r th wjYH wuqøjH m%udKh fukau wjYH Y%u iemhqu ;SrKh

lrkq ,nhs'

b;d ir, l=vd wdh;khlg jqjo fuu l%shdj,Ska iudfhdackh ixlS¾K jk w;r tys§

ksjerÈ moaO;shla yryd fuu l%shdj,ska iudfhdackh wksjd¾H fõ' fï i|yd úúO

l%ufõohka mj;sk w;r fuys muqL ld¾H wdh;ksl whjeh l%shdj,sh yryd ish¿

fomd¾;fïka;= iïnkaO ù isÿ flfra' whjeh l%shdj,sh mß.Kl .; l< yels w;r iEu

fomd¾;fïka;=jlskau ta u; ie<iqï ilia l, yel' fuys§ we;s jk

m%Odk .eg¿j kï tla tla moaO;Ska tlsfklg iïnkaO ù fkdue;s kus tajd tlsfklg

hdj;ald,Sk fkdùu ksid ksjerÈ fkdjq f;dr;=re tla tla

fomd¾;fïka;= w;r yqjudre ùuhs' th jerÈ ;SrK .ekSug fya;= úh yel'

fuu .eg,qj úi£u i|yd wdh;k úiska úi÷ï wfmalaId lrk ,o w;r tf,i iuia;

moaO;shka yryd wdh;kh wjrKh jk f,i moaO;shka f,i ixúOdk iïm;a ie,iqï

lsÍfï moaO;sh ixj¾Okh jk ,oS'

102 CA Sri Lanka


- ksIamdok m%udKh fldmuK úh hq;=o'- ksIamdok l%shdj,sh i|yd wjYh wuqøjH m%udKh fldmuk úh hq;=o'- l%shdj,s úu¾Ykh yd md,kh lsÍu ^wjYH;djh iemhSu i|yd wjYHlrk ksIamdokh y÷kd .ekSu'&- whjeh iïmodkh" msßjeh .Kkh yd ld¾hM, yd ixj¾Ok jd¾;d ilia lsÍu'- ish,q jHdmdrsl ld¾hhka iudfhdackh lsÍu isÿ úh hq;=h'

Draft Version

j¾;udkh jk úg ERP moaO;shka úoHq;A jHdmdr fhojqï olajd jHdma;j we;'ta yryd úúO iemhqï odu wdjrKh jk f,i ilia ù we;'fuys b;d ckmsh fhojqula jkafka SAP moao;sh uÕska y÷kajd Èh yel' R$3 moaO;shhs' R$3moaO;shka jHdmdrhl olakg we;s fndfyda jHdmdßl wxYhka taldnoaO lrk w;r th ;=, ksIamdok" .nvdlrKh úlsKSu yd fnodyeÍu" uQ,H yd .KldëlrK

l,uKdlrK fhojqï we;,;a fõ' fukau udkj iïm;a

ERP moaO;shka msßjeh wju úYaf,aIK yd m%;sixj¾Ok fiajlhka wvq ùua ydwdfhdack wju moaO;shls' ERP moaO;sh ksIamdok ld¾hlaIu yd kuHYS,S moaO;shls' WodyrKhka f,i m%siïmdokh yd .nvdlrK taldnoaO lsÍu yryd mdßfnda.slhdg uqo,a .,d hdu fõ.j;a lr w;r mdßfNda.slhdf.a uqo,a m%udKh md,kh lsÍuo isÿ lrhs'

iuyr wjia:djka j,§ im,odhS moaO;shls' WodyrKhla ERP moaO;shf,i wdh;k taldnoaO ùuloS tlsfklg iudfhdckh fkdjqk wdh;ksl fomd¾;fïka;= iudfhdackh lsÍu i|yd fujeks moaO;shkA myiqlï imhhs' tfiau ksIamdok ld¾H i|yd .; jk ld,h wju lsÍu yryd iemhqï oduh l,ukdlrK lsÍu yd ld¾hlaIu lsÍug ERP moaO;sh odhl fõ'


tfia kuq;a fndfyda ERP moaO;Ska n,dfmdfrd;a;= jQ m%;sM, ,nd §ug wiu;aj we;' tfiau th wdh;khl úúO fomd¾;fïka;= wdjrK lrk neúka iuia:hla jYfhka .;a l, msßjeh wÈl fõ' tfiau tys y÷kd fkd.;a msßjeh rdYshla mj;ssS.

1.3 Wmdh ud¾.sl jHjidh l<uKdlrK moaO;sh(SEMS)

ERP iud.ïj,g by< uÜgfï Wmdhud¾.sl ;srK .eksu ioyd Wmdh ud¾.sl jHjidh

l<uKdlrK moaO;s (SMES) Ndú;d l< yel' l=vd yd uOH mßudK jHjidhlhska uq,sl

jYfhka wjodkh fhduq lrkqfha Tjqkaf.a jHdmdr ls%hdj,ska iy ls%hd mámdá jeäoshqKq lsßug

iy Tjqkaf.a jHdmdßl ;srK .eksu ioyd ;r.ldrS jHdmdrsl mrsirhla ;=, ;r.ldrS jdishka

mj;ajd .ekSu ioydh' SMES hkq iunr ,l=Kq ldâm;a m%fõYfha os.=jla f,i oelsh yelsh'

ukao jHmdßl ;srK .eksfïos uq,H yd Wmdhud¾.sl ls%hdud¾. taldnoaO lsßug fcHIaG

l<ukdlrejka osßu;a lrk neúks' tfukau SMES wdh;khg uq,H taldnoaO;djhg iydh

Wmdh ud¾. iy ld¾h idOkh tla uDÿldx.hla yryd l<uKdlrkh lsßfï yelshdj imhhs'

CA Sri Lanka 103

Draft Version

ksoiqkla f,i SAP Wmdhud¾.sl jHjidh l<ukdlrKh ±laúh yel'

SAP Wmdh ud¾.sl jHjHdi l<ukdlrKhg ixrpl myla we;' (SAP 2017)

(a) jHdmdr ie,iqï lsßï iy W;af;ackh lsßu (- fuu ixrplh

l<ukdlrejkag W;af;ackhka isÿ lsßug bv fohs' ^ksoiqkla f,i

úúO Wmdh ud¾. ioyd Odß;d wjYH;d foi ne,su& tfiau ,dN yd w,dN

mqfrdal:kh lsßu fyda uqo,a m%jdyhka mqfrdal:kh lsßu. fuysoS

ie,ls,a,g .; hq;= m%Odk lrekla kï fuu ixrplh ff;%udisl

fyda jd¾Isl .sKqïj, fM;sydisl ixLHd flfrys wjodkh fhduq lrñka

bosß oelau ;=, jHjidh l<uKdlrkh flfrys wjodkh fhduq lsßuhs'

(b) wdh;ksl ld¾h idOkh fufyhúu yd ksßlaIKh(-idïm%odhsl uq,H

mshjrhkaf.ka Tíng " f.dka uq,Huh fkdjk mshjrhka we;=,;a lsßu

ioyd ukskq ,nk o¾Ylj, úIh m:h mq¨,a lsßu ioyd fuu ixrpl m%Gdk

m:odhs ks¾kdhl (KPIS) fj; wjodkh fhduq lrhs' ksIamdos;h ie,iqï

lr we;af;a f;dard.;a fufyhqï b,lal iy ñkqï ixúOdk Wmdh ud¾.hg

wkqrEm jk nj iy;sl lsßu ioydh ^ fï iïnkaOfkhka ksIamdos;h uq,H

yd uq,H fkdjk ls%hdud¾. iy wdh;ksl Wmdhud¾.sl yd fufyhqï

uÜgï w;r ld¾h idOkh ñkqï iïnkaO lsßu we;=¨j iunr ,l=Kq

ldâmf;ys woyia iñmj ms<sônq lrhs'

(c) jHdmdr taldnoaO lsßu(- fuu ix>gl iud.u fyda fldgi wkqj i;H

m%;sM, ;yjqre lsßu ioyd Ndú;d l< yels w;r wkd.; ;;ajh

wkqlrKh lsßu ioyd WodyrKhla f,i taldnoaO lsßul fyda w;am;a

lr .eksfï m%;sM, oelaúh yel'

(d) jHdmdr f;dr;=re tl;= lsßu:- fuu ixrplh wNHdka;r yd ndysr o;a;lrhs' ( f,i j, ERP j,

fyda

WodyrKhla

;r.lrejka fyda l¾udka; ixj¾Okh

/ialsrsu iajhxls%h

mqOdk mqoa.,hska

ms,sno mqj;am;a jd¾;d yd tl;= lrk ,o ndysr f;dr;=re

iajhxls%hj wod< f;dr;=re ,nkakka fj; fhduq lrkq ,efí'

104 CA Sri Lanka


Draft Version

2 ERP moaO;shl ixrpl iy ixrpl w;r iïnkaO;djh

wdh;kj, f;dr;=re ieliSug wod<j moaê;sj, jákdlu we;sfjkafka ERP moaO;s wdh;khl úúO uQ,dY% j,ska .,d tk f;dr;=re taldnoaO lrk

wdldrfhks' ksIamdok" fnodyeßï" f;d." bkafjdhsia iy .sKqïlrKh we;=¨

fufyhqïj, fndfyda wxY iu. lgh;= lsßug wjYH iïm;a yÿkd.eksug yd

ie,iqï lsßug ERP iydh fõ' th udkj iïm;a l<uKdlrKh iy

wf,úlrKh jeks wdOdrl ld¾hhka o wdjrKh lrhs' iemhqïodu

l<ukdlrKh uDÿldx.hg iemhqïlrejka iu. iïnkaO;d iemhhs yelsh'

2.1 ERP ys m%Odk fldgiaksIamdok" fnodyeßï" f;d." bkafjdhsia iy .sKqïlrKh we;=¨ fufyhqïj,

fndfyda wxY iu. lghq;= lsßug wjYH iïm;a yÿkd.eksug yd ie,iqï

lsßug ERP iyh fõ' th ukdj iïm;a l<uKdlrKh iy wf,úlrKh jeks

wdOdrl ld¾hhka o wdjrKh lrhs' iemhqï odu l<uKdlrK uDÿldx.hg

iemhqïlrejka iu. iïnkaO;d iemhsh yel'

(e) we,aue;s md¾Yjhkaf.a iïnkaO;d l<uKdlrkh: ixúOdkhl os.=ld,sk

id¾:l;ajh rod mj;skafka m%Odk md¾Yjlrejkaf.a lKavdhïiu. iïnkaO;djh we;s lr .eksug iy mj;ajd .eksug we;s yelshdju;h' tu ksid md¾Yjlrejkaf.a lKavdhï iu. iïnkaO;djh fmdaIKh

lr.;alsßu w.h mokï l<uKdlrKfh ajeo.;a fõ'


CA Sri Lanka 105

1.4 E.R.P

idïm%odhsldj ERP moaO;sh ls%hd;aul jqfha wdh;ksl mßY%fha mj;sk fN!;sl moaO;shla f,ih' j¾;udkfha úYd, ixúOdk ixLHdjla j,dl=¨

(Cloud Based) u; mokï jq úiÿï f;dardf.k we;'

1.5 ERP ioyd ksoiqka

ERP ioyd l¾udka;h ;=< úúOdldr WodyrK we;" iuyr tajd l=vd isg uOHu

m%udKfha jHdmdr ioyd f.dvk.d we;s w;r iuyr tajd úYd, ixúOdk

b,lal lr .ksñka jeä Odß;djla iys;j f.dvk.d we;' fï i|yd WodyrK f,i

SAP yd S/4 uhsfldqfid *sgs vhskgslaia, 365 Trl,a wefgd.aka oelajsh yel.

we,aue;s md¾Yjhka iuÕ iïnkaO;d l<ukdlrKh yryd wdh;khlg tys Wmdh ud¾. uq, msßu fyda j¾;udk ld¾h idOk o;a; úúO md¾Yjlrejkaf.a lKavdhul ikaksfõokh lsßug Wmldß fõ' fuu w¾:fhka we,aue;s mdraYjhka l,ukdlrk ixrplfha úfYaIfhka m%fhdackj;a fhÿu jkafka úYa,aIlhskaf.a wfmalaIdjka iy m%d.aOk fj<om, ils%hj l<uKdlrkh lsßuhs'

moaO;sh .nvd yelshdj

Draft Version

fufyhqï

m%;siïmdok isg fnodyeßu olajd iemhqu oduh mQ¾j f;d. md,kh lrhs'

wf,úlrKh

úl=Kqï ls%hdldrlï iïnkaêlrKh lsßu yd mdßfNda.sl iïnkaO;d yeisrúu

udkj iïm;a

fiajlhska nojd .eksu mqyqKq lsßu" iy jkaÈ f.úu

ERP uDÿldx.h

ish,qu o;a; iuqod fhÿï w;r f;dr;=re m%jdy l<uKlrKh lrhs

Finance

mdßfNda.sl Kh fYA%Ks.; lsßï iy j¾;udk úl=Kqï jd¾;d lrhs

.sKqïlrKh

úl=Kqï yd f.úï jd¾;d lrk w;r jHdmdr ls%hdldß;aj ksßlaIK lrhs'

jHdmD;sh iïm;a ie,iqï moaO;shl f;dr;=re taldnoaO lsßu'

ERP moaO;shka my; ioyka m%Odk fldgia j,g fnosh yel' th idudkHu.fmkaúuls' ukao ERP uDÿldx. moaO;sh u; mokïj ls%hd;aul jk wu;r

ixrpl mj;sk neúks' tla tla ixrplh fyda wdlD;sh ;j;a l=vd ixrpl

lsysmhlska ieos we;'

(w) uQ,H(i)fmdÿ f,crh(ii)f.úh hq;= .sKqï(iii),eìhhq;= .sKqï

(iv)j;alï l<uKdlrKh

(wd)md,kh

(i)msßjeh uOHia:dkh yd ,dN uOHia:dk l<ukdlrKh(ii),dNodhs;d úYaf,aIKh yd ,dN uOHia:dk l<ukdlrKh (iii),dNodhs;d úYaf,aIKh yd jd¾;dlrKh(iv)whjeh

(we) NdKavd.dr l<uKdlrKh (i) Kh l<ukdlrKh(ii) uq,H wjodkï l<ukdlrKh

(wE) f;d. iy .nvd l<uKdlrKh(i)f;d.(ii) tl;= lsrSï .eksu yd weiqreï lsßu(iii).nvd lrKh


106 CA Sri Lanka

yd l<uKdlrK .sKqïlrKh

Draft Version

(e) (b) udkj iïm;a l<ukdlrKh

(i) mssßia

(ii) jegqma f,aLK

(iii) fõ,dj iy meñKsu

(iv) mqyqKqj

(f) (B)úl=Kqï yd fnodyeßu

(i) úl=Kqï wekjqï m%fõYh

(ii) m%;s,dN

(iii) ì,alsßu

(iv) ñ,lrKh

(g) (W) m%;siïmdok yd øjH l<ukdlrKh

(i) ñ,os .eksfï wêhdpkh

(ii) .eKqï wekjqu(iii) NdKav l=ú;dkaish

(h) (WE) m%Odk o;a; l<ukdlrKh

(i) úl=Kqï m%Odk úl=Kqï f,aLkh

(ii) m%Odk .kqfoKqlre f,aLkh

(iii) jHdmdr yjq,alre

2.2 yria ls%hdldß yd fudähq,¾ m%fõYhERP iuia: wdh;kh mqrd iy ld¾hhka yryd ls%hd;aul fõ' fuys ls%hdldß;ajh

idudkHfhka l<ukdlrKh lrkq ,nkafka ERP moaO;sh ;=< fjk fjku mj;akd

fudähq,hka f,isks' fufyhqï fyda ksIamdokhg iïnkaO ishü fomd¾;fñka;= tla

moaO;shlg taldnoaO lr we;' iuyr ERP uDÿldx. úfYaIs; l¾udka;j,

ixúOdk ioyd m%f,aLk .; lr we;' ERP ixúOdkd;aul wjYH;d iy ;;ajhka

wkqj¾;kh l< yels uDÿldx. f,i úkHdih l,yel' iuyr

moaO;Ska ;=,s; ,l=Kq m;%h yd Wmdh ud¾.sl ie,iqï jeks ld¾h idOk

mshjrhkag iydh úh yel' ERP Ndú;d lsßfuka wvq msßjehla yd j;alï

ioyd wvq wdfhdackhla wjYH jk w;r tajd ksYamdokfha kuHYs,s

nj iy ld¾hlaIu;djho jeä lrhs. tfy;a ERP iu. hï hï wjdis o

we;' fïjdg msßjeh yd ksYaÑ; jHdmdrfha b,a,sï bgqlsßug úIh

m:h fkdue;slu we;=<;a fõ' wfkla .eg¨j jkafka

kj ;dlaIKh ms,s.eksug wjika mßYs,lhd ,nd .eksuhs' Tjqkaf.a

fm< l<uKdlrkh f;dr;=re moaO;s ;=< ERP yryd ixúOdkj,g m%;s,dN ,nd.; yels wdldrh fmkaúugg my; kso¾Yk f,davka - ^2012& iy

f,davka úiska bosßm;a lrhs'

CA Sri Lanka 107


Draft Version

iud.ulg úúO m%Odk ksIamdok f¾Ld oyhla we;s nj is;kak' iEu tllau fjku

l¾udka; Yd,d j, ksmojk w;r ieu tllau ksIamdokh .nvd yd fnod yeßu

md,kh lrk fjku yd fkd.e,fmk moaOj;s iuqyhla yryd isÿ fõ'

tys m%;sM,hla f,i iuia:hka f,i jHdmdrfha isÿjkafka l=ulao hkak

l<ukdlrejkag ieneúkau jgyd .eksug ÿIalr jk w;r Tjqkaf.a ;srK .eksu

w;ska oDv msgm;a jd¾;d jk mokï úhyels w;r tajdhska fndfydauhla h,amek

we;' Tjqka weKjqula lrk wjia:dfõos" wekjqï lrk ,o NdKav f;d.h ;sfí oehs

úl=Kqï msßia fkdokakd w;r ksIamdok ld¾h uKav,hg kj ksIamdok ie,iqï lsßu

iod úl=Kqï o;a; myiqfjka Ndú;d l< fkdyel'

iud.ug úúO ksIamdok f¾Ld yd l¾udka;Yd,d j,ska fukau ksIamdok yd ksIamdok

j, muKla fkdj úl=Kqï yd wf,úlrKh" uq,H yd .sKqïlrKh iy ukdj iïm;a

hk wxYhkaf.ka o;a; /ialrk ERP u.ska m%;s,dN ,nd.; yel' tjeks

taldnoaO moaO;shl jdish kï tla ls%hdúhla u.ska kj f;dr;=re we;=,;a l<

úg tu f;dr;=re jydu fjk;a jHdmdr ls%hdj,shkag ,ndosuhs'

WodyrKhla f,i iud.u fudag¾ r: Wmdx. idokafka hehs is;kak' úl=Kqï

ksfhdacs;fhl= .kqfokqlrejl= ioyd gh¾ i|yd weKjqula ,nd fokafka kï"

moaO;sh mdßfNda.sl Kh isudj i;Hdmkh lrhs" fldgia keõ.; lsßu

mdßfNda.slhdg Wmf,aLK.; lrhs, iy wjYH NdKav f;d. j,ska fjka

lr .ks' weKjqu imqrd,su ioyd f;d. m%udKj;a fkdfõ kï moaO;sh jeä gh¾

m%udKhka ksIamdokh lsßu iy iemhqïlrejkaf.ka wjYH øjHhka fyda

Wmdx.hla weKjqï lrhs' mdßfNda.slh wekjqu ms<sônq jk mßos úl=Kqï

yd ksIamdok mqfrdal:kh jydu hdj;ald,sk fõ' idudkH f,crh iy

uqo,a uÜgï wekjqfuka ,efnk wdodhu yd msßjeh f;dr;=re iajhsxls%hj

hdj;ald,sk fõ'

iud.u mqrd issák mßYs,lhskag ´kEu fõ,djl moaO;s ;=, mj;sk weKjqfï ;;ajh

fidhd .; yelsh' tfukau jHdmdrffha ls%hdldß;ajh ms,sno ´kEu fõ,djl

l<ukdlrKhg f;dr;=re ,nd.; yel' tu moaO;s ioyd iud.ï mq¨,a o;a;

ckkh l< yelsh'

108 CA Sri Lanka


Draft Version

SAP ERP

SDúl=Kqï yd fnodyeßfï

MMøjH

l<ukdlrKh

PPksIamdok ie,iqï

PSjHdmD;s moaO;sh

WM.nvdj

ISl¾udka; úiÿï

QM;;aj

l<ukdlrKh

PMj;alï

l<ukdlrKh

HRudkj iïm;a

FIuq,H

.sKqïrKh

COmd,kh

TRNdKavd.drh

uQ,dYqh: www.sap.com

3 MRP, MRP II, iy ERP moaO;s

Odß;d md,kh hkq iene b,aüg m%;spdr oelaúu iy tajd mek

k.sk ;d;aúl Odß;dj flfrys n,mEï lsßuhs' ERP l%uh ;=< Odß;d md,kfha m%

Odk wx. jkafka øjHuh wjYH;d ie,iqï lssßu yd ksIamdokh ie,iqï lsßu'

3.1 øjHuh wjYH;d ie,iqïlsßu(MRP I) øjHuh wjYH;d ie,iqï lsßu ^MRPI& hkq hefmk b,aüla mj;sk

ksIamdok ;;ajhla ;=< øjHj, mßudj Ndú;dj yd wjYH;djh ,eìh hq;=

fõ,dj ;srKh lsßfï ;dlaIKhls' úl=Kqï mqfrdal:kh l< fkdyels kï MRP INdú;dj iqÿiq fkdfõ' MRP moaO;sfha wruqK


(w) tla tla j¾.fha øjH ioyd wjYH øjH m%udKh .Kkh lsrSu.(wd)tajd wjYH jkafka ljodo hkak ;srKh lsrSu.

CA Sri Lanka 109

uq,H úYaf,aIKh

Draft Version

øjHuh wjYH;d .Kkh lrkq ,nkafka(w) wkd.; weKjqï úYaf,aIKfhys: th oekgu;a .kqfokqlrejkaf.ka ,eìwe;s wekjqï fõ'(wd) idOdrK wkd.; úYajdihslska hq;=j ,efnkq we;s fjk;a wkd.; b,a¨ïms,sno mqfrdal:khla

ksIamdok fyda fiajdj ioyd wjYH tla tla j¾.fha øjHj, m%udKh tys øjHuh

ì,amf;ka w¾: oelafjkq we;' ta ksid ia:sr b,a¨fï ;lafiare lsßfï øjHuh

wjYH;d Wmf,aLk njg mßj¾;kh l< yel' ksIamdok ioyd wjYH fudkjo

iy ksIamdokhg wjYH wju ld,h fyda ndysr iemhqïlrejkaf.ka ñ,os .eksu

ioyd øjH weKjqï l, hq;af;a ljodo hkak ;srKh lsßug ksIamdok

wdh;kj,g MRP I yelshdj ,nd fohs'

moaO;shla Ndú;d lrk wdh;khlg fndfyda jdis we;' ksoiqkla f,i tys

f;d. uÜgï wvq lr .;yels w;r weKjqï imqrd,sug yelsjk úg moaO;shg

ndOl jeks ksIamdok .eg¨ yÿkdf.k wk;=re we.úh yel' iemhqïlrejka iu.

iñm iïnkaO;d f.vd k.d .eksfuka fuh myiqfjka isÿl, yel'

wuqøjH ì,am;^BOM& fuh ksIamdok l%shdj,sfha§ fhdod.efkk wuqøjH tall fyda

fldgia lKavdhï .; lsÍu fyda by, uÜgfï jHqy.; lsÍu f,i yÿkajdÈh yel'

wuqøjH ì,am; ;=, ksIamdokh iukaú; jQ tla tla wuqøjH yd tys Wmfldgia ms<sn|

fjkafjka j msßjeh ì,a m;a f,i fmkakqï lrhs'

3.2 ksIamdok iïm;a ie,iqï lsßu (MRP II) ksIamdok iïm;a ie,iqï lsßu MRP I u.ska úldYh ú we;' th ksIamdok

iud.ulishü iïm;a ie,iqï lsßu iy wêlaIKh lsßu ioyd jq ie,eiauls'

ksIamdok" wf,úlrk" uq,H yd bxcsfkare fCIa;%hka fï yryd wdjrKh lrhs'

MRP II hkq mß.Klhl moaO;shla jk w;r th ixúOdkfha úúO wxY

úiska Ndú;d lrk ;ks o;a; iuqodhka we;=,;a fõ' bxcsfkare fomd¾;fñka;=j"

ksIamdok ls%hdldß;ajh iy uq,H ls%hdldß;ajh iy uq,H ls%hdldß;ajh hk

ish,a,u tu weKjqul tl wkqjdohhs Ndú;d lrkq we;'

MRP II moaO;sh ksIamdok ls%hdj,sfhaos Ndú;d lrk lKavdhï fyda by< uÜgfï

jHqyhla jk w;r th ;ks øjH fyda ixrpl lssysmhlska iukaú; fõ' fuys§

isÿjkafka iemhqu yd b,aü .e,msu jk mokïj m%Yia; f;d.

md,khlg bv i,ik kúk moaO;shka we;slsÍuhs'

MRP II moaO;sh my; úfYaIdx. we;=<;a fõ'

110 CA Sri Lanka


• ksIamdok ie,iqïlsßu• Odß;dj• mqfrdal:kh• ñ,g .eksu• wekjqï we;=,;a lsßu• fufyhqï md,kh• uq,H úYaf,aIKh

Draft Version

• Brow ^2001& wkqj úYajdi lrkafka MRP II moaO;shl my; m%;s,dN ioyd yelshdj i,id ,nk njhs.

1' wju f;d. uÜgï yryd mdßfNda.sl fiajd2' f;d. rojd .eksfï msßjeh wvq lsßu3' jeäoshqKq l, myiqlï Ndú;h4' úYajdiodhl wekjqï bgq lsßfï fõ,djka y÷kd .ekSu5' w¾nqo l<uKdlrK ld,h wvq lsßu'

4 ERP moaO;sj, uq,O¾u

ld¾h idOkh jeä oshqKq lsßu ioyd ERP jvd;a iDcq ld¾hNdrhka bgq lrhs'

tu jHdmdrhl ishü fomd¾;fïka;= tlu o;a; .nvdjlska ls%hd;aul lsßug

bv i,ik uDÿldx.hla f,i y÷kajd osfuka ERP úúO fomd¾;fñka;=j,g

f;dr;=re yd ikaksfõok tlsfkld iu. jvd;a myiqfjka fhdod .eksug bv fohs'

4.1 ñkqï ld¾hidOkh ioyd ERPúúO fomd¾;fñka;= ish,a,gu ;ukaf.au f;dr;=re moaO;s w;r

iud.ul mdßfNda.sl wekjqul ir, WodyrKhla f,i

mdßfNda.slhd .nvdjla u.ska weKjqula ilikq we;' flfia fj;;a uqo,a

fomd¾;fñka;=jg Ndrldr;ajh keõ.; lr we;aoehs ne,sug fkdyels fõ'

iuyr úg mdßfNda.slfhl= mdßfNda.sl fiajd fomd¾;fïka;=jg

weu;=ula ,nd fokafka kï wekjqfï ;;ajh ms,sno oek .eksug

fidhd .eksu ioyd fomd¾;fñka;=jg .nvdj weu;sug isÿfõ'

flfia fj;;a ERP ys taldnoaO iajNdjh hkafkka woyia jkafka

fuu .eg¨ u.yrjd .; yels njhs' iuyr mdßfNda.sl fiajdjka

iy .nvdjg Tjqkaf.a uDÿldx. ;sìh yels kuq;a fuh oeka tlg


tfia jqjo tjeks moaO;shl my; ±lafjk wjdiso we;' • f;dr;=re u; r|d mej;Su• wuqøjH msßjeh by, ùu• l%shd;aul lsßfï ÿIalr;djhka• ksIamdok l%shdj,sh weKysgSfus .eg¨• wuqøjH$f;d. wjikaùfï .eg¨

iïnkaO jk w;r tu.ska uq,H wxYhg .nvdfõ uDÿldx. fidhd n,d

wekjqula keõ.; ú we;s oehss ne,sug yelsh'

ERP u.ska wdh;kj,g Tjqkaf.a weKjqï bgq lsßfï ls%hdj,ska jeä oshqKq

lssßfï l%uhla imhhs' weKjqu imqrd,su ioyd mshjr lsysmhla yryd

ixúOdkh lsßu ioyd uDÿldx. ud¾. is;shula imhk kuq;a ERP weKjqu ld¾hlaIuj ls%hdjg kexúug ld¾h uKav,hg hdka;%dKhlao

imhhs'

CA Sri Lanka 111

WodyrKhla f,i mdßfNda.sl fiajd ksfhdacs;fl= mdßfNda.sl weKjqula moaO;shg we;=<;a lrkafka kï weKjqu iïmq¾K lsßug wjYHh ishü f;dr;=re Tjqka i;=j

we;'

Draft Version

WodyrKhla f,i uq,H fudähq,fha mdßfNda.slrkh fYa%Ks.; lsßï iy weKjqï

b;sydih" .nvdfõ fudähq,fhka iud.fï f;d. uÜgï yd f,dcsiaála fudähq,fhka

msg;g hk f,dcsiaála fnodyeßfï Wmf,aLK hdkdosh mj;ajdf.k hhs'

4.2 ERP fjk;a moaO;s iu. taldnoaO lsßu

l,ska idlÉcd l, mßos SAP hkq ERP moaO;shg fydou WodyrKhls' th

fjk;a moaO;s" úiÿï iy ;dlaIKh iu. taldnoaO lssßu ioyd úkHdi.; l<

yelsh' tfukau wfkl=;a SAP moaO;s jk weßnd id¾:l idOk yd EWM, ERP fkdjk tajdg taldnoaO úh yelsh' ;;ald,sk f;dr;=re l<ukdlrKh

lssßfï yelshdjka iys; SAP úiÿï yd ;dlaIKh l<ukdlrKh lrhs'

uQ,dYQh: www.barkw.com

112 CA Sri Lanka


Draft Version

5 ERP moaO;sfha m%Odk fldgia

ERP moaO;shl ixrpl yÿkajdosfïos oelsh yels mßos úúO ls%hdldß lafIa;% fyda

fudähq,hka we;' fu ieu m%foaYhlau hï jHdmdr lghq;a;lg fyda ixúOdkfha

m%foaYhlg iïnkaO fõ'

5.1uq,H

ERP moaO;shl uq,H fudäuq,h uq,sl ld¾hhka f,i ie,fla' fuh

fmdÿ f,crh" ,eìh hq;= .sKqï yd f.úh hq;= .sKqï j,ska iukaú; fõ'

jHdmdr .kqfokq iy ls%hdldß .sKqï

ishü uq,H m%ldYk mokï ú we;af;a wdh;khl f;dr;=re moaO;shla ;=< .nvd

lr we;s f;dr;=re u;h. m<uq woshr .kqfokqjla f,i .kqfokqlrejkag

úlsKsug iy iemhqïlrejkaf.ka ñ,os .eksu jd¾;d fõ' úl=Kqï osk fmd;

hkq ishü úl=Kqï bkafjdhsis ,ehsia;=jls' ñ,os .eksfï osk fmd;

hkq ishü ñ,os .eksfï bkafjdhsis ,ehsia;=jls' .kqfokqlrejkaf.ka

f.úï ,enqKq úg fyda iemhqïlrejkag f.jk úg tajd uqo,a fmdf;a igyka fõ'

iuyr iq¨ uqo,a f.jk úg fyda ,enqK úgg th idudkHfhka iq¨ uqo,a fmd;l

igyka fõ' jrla jd¾;d lrk ,o .kqfokq f,cr .sKqï yd idudkH f,crh

yryd fmryka fõ' th uq,H m%ldYk mokï lr.;a jir wjidkfha

fuu .sKqïj, fYAIhka u; fõ' fuu wjia:dfjys fcIaG .sKqïlrK ld¾h

uKav,hg fjk;a .sKqï we;=<;a lsßu l, yelsh' fuu m%fõ.hka f,cr

moaO;sfhka neyer jk ksrka;r fkdjk fkdjk .kqfokq jd¾;d lsßug

Ndú;d lrhs' f,cr .sKqïj, fodaI ksjeros lsßug fyda fjkia lsßug

iuyr WmÑ; yd fmr f.úï o crak,a igyka ioyd

WodyrK fõ' .kqfokqj,g wod, ir, f;dr;=re m%jdyhka my; rEm

igyfka oelafõ' fuu moaO;sj,ska msgg idudkH f,crfha crak,a igyka fõ'


CA Sri Lanka 113

Draft Version

fmdÿ f,crh

úl=Kqï

.Kqfokqlrejka

,eìh hq;= f,crh

weKjqu

bkafjdhsisúl=Kqï weKjqu

.kqfokq o;a; .kqfokq o;a;

.sKqïlrK o;a;

f.úï

ñ,g .eksu

f.úh hq;= f,crh

.ekqus weKjqu

iemhqïlrej.eKqï weKjqu

bkafjdhsis

f.úï

5.2 md,kh$ l,ukdlrK .sKqïlrK

l<ukdlrK .sKqïlrKh hkq l<ukdlrk ls%hdldrlï ioyd mokula f,i

f;dr;=re iemhsu ioyd o;a; úYaf,aIKh lrk l<ukdlrK f;dr;=re moaO;shls'

l<uKdlrK .sKqïlrkfha W;aiqlh jkafka .sKqïlrK f;dr;=re l<ukdlrKhg jvd;a

m%fhdackj;a wdldrfhka bosßm;a lsßuhs'

f;dr;=rel<uKdlrK moaO;s

l,ukdlrK .Kldêldßjrhd m%;sm;a;s iïmdokh" Wmdh ud¾.h iy l<ukdlrK ls%

hdj,sh iu. iñmj lghq;= lrhs' fuh kso¾Ykh lsßu ioyd msßjeh wvq lsßu ms,sno

WodyrKhla Ndú;d l< yel' wdh;khla úiska msßjeh m%;sY;hlska lska wvq l, hq;= Wmdh

ud¾.hla f,i l<ukdlrkh ilid we;skï th idlaId;a lr.; yels ud¾. úYaf,aIKh

lsßfïos iy fhdackd lssßfïs l%ufõohka i,id we;'


114 CA Sri Lanka

Draft Version

• msßjehWmf,aLkh• whjeh• úp,k jd¾;d

msßjeh Wmf,aLkh

msßjeh Wmf,aLK hkq Ndr;ajh ksIamdok lsßfïos ksIamdok tall úiska

orkq ,nk ,ehsia;=jls' tajd iïu; msßjeh ldâm;a f,io yeoskafjk w;r jHdmdrh

úhoï lrkafka l=ulaoehs mßlaId lr ne,sug l<ukdlrejkag yels fõ' iïu;

msßjeh ldâm;a my; ioyka f;dr;=re mj;ajd .kS.• iDcq øjh mssßjeh• iDcq Y%u mssßjeh• úp,H mssßjeh• ia:djr fmdÿ mssßjeh'

l<ukdlrKhg wjYH úia;r uÜgu wkqj ksIamdos;h fyda ls%hdj,sh wkqj ld,igya

fnosh yel' ksoiqkla f,i jHdmdrhla fudag¾ r: ksIamdokh lrkafka kï fudag¾

r:hla ksmoúfï iuia: mssßjeh fudag¾ r:fhka idok ,o tla fldgfika y÷kd.;

yel' fudag¾ r:h ;eksfï ls%hdj,sh isÿ lssßfï mssßjeh tla tla fldgfiys

msßjeh ,ehsia;=.; lssßfuka fyda ls%hdj,sfhka fudag¾ r:fha iuia: msßjeh mss<sno

iúia;rd;aul jk úYaf,aIKha ,nd.; yelsh' th msßjeh Wmf,aLk u.ska iydh

úh yel ;srK j¾. we;=<;a ffõ'• iu;=,s;$ iuÉfcao ^ msßjeh mshjd .eksu ioyd Ndr;ajhka fldmuK m%udKhlaksIamdokh l< hq;=hs'&• m%Odk idOk úYaf,aIK ^ksjeiaj, ksIamdok ksIamdokh lsßu fyda ksIamdokhndysrka ,nd .eksu&• ñ,lrKhg ^ ,dN Wmßu lr .eksu ioyd ksIamdk ñ;=rkaf.a fldmuKo&• wdfhdack we.hsu

whjeh

fndfyda jHdmdr úiska bosß ld,mßÉfcaohla ioyd wdh;kh wfmalaId lrk" wdodhï

yd úhoï ms,sno ie,eiaula ilia lrkq we;' ksoiqkla f,i bosß j¾Ih whjeh"

m%;slafIams; úl=Kqï" tu úl=Kqï W;amdokh ioyd jk msßjeh" fmdÿ ld¾h iy

m%;slafIams; ,dn fmkajhs' iuia:hla jYfhka jHdmdr ioyd iy ;ks

fomd¾fïka;= ioyd fjkafjkajQ whjeh bossm;a l, yelsh'

ls%hdldß fya;=jla ;srKh l, hq;= l,ukdlrK whjeh f,aLk whjeh

iajrEmfhka wruqKQ y wruqKq ielisug iïnkaO úh yel' tu ie,eiau

ilid we;s úg Tjqka ld¾h idokh wêlaIKh lr jd¾;d lrkq we;' ;;ajh

fufyhjk w;r .;yels ms,shï fudkjdoehs fhdackd isoqlrhs.l<ukdlrK m%úkhdff.a fma%IKh hgf;a we;s jd¾;d ioyd ksoiqka my;

oelafõ'


CA Sri Lanka 115

Draft Version

úp,H;d ^ld¾h idOk& jd¾:d

msßjeh Wmf,aLk whjeh yd ieiosh hq;=h' fuu fjkialï úp,H;d f,i

yeoskafjk w;r úp,H;d jd¾;dj i;h yd whjeh mssßjeh w;r we;s fjkialï

úia;r lrk w;r ´keu øjHuh úp,H;djhla meyeos,s lrhs' úp,H;d jd¾;d iy

úYaf,aIK wdodhu iy úl=Kqï iïnkaOfhka iudk wdldrhlska Ndú;d l, yelsh

(i;H yd whjeh wdodhu w;r fjkialï úYaf,aIKh lssßfuka fuh isoql, yelsh &

l<ukdlrK .Kldêldrkh wdh;khl ish,q ls%hdldrlï j, m%;sM,hla ;ks

jsp,Hka (tkus uqo,a ftall) f,i fmkakqus lrhs.

ie,iqï ilia lsßu

md,k ;srK md,k ls%hdud¾. ls%hd;aul fõ'

m%;sM, uksk ,efí'

i;H m%;sM, ms,sno jd¾;d iïmdokh lsßu m%;sfrdamKh isÿ lsÍu'

1 2 3

45

ls%hdldrlï 1"2"3 iy 4 jk tall (fraLSh) l<ukdlrejka úiska isÿ lrkq ,efí'

ls%hdldrlï 5 iy 4 jk ld¾hfha iuyrla l<ukdlrK .Kldêldß úiska isÿ

lrkq ,nk w;r tys m%Odk ld¾h Ndrh jkafka m%;sfmdaIKh iemhsuhs'

whjehlrKfhaos l<uKdlrK .Kldêldßjrhdg whjeh

md,lhdf.a ld¾hNdrh wkqj úúO fomd¾;fïka;=j, ie,iqï iïnkaêlrKh

yd taldnoaO lsßu tla m%Odk whjehla njg m;a l< yelsh' i;H ie,eiau

iu. ixikaokh lsßu l<uKdlrK .Kldêldß úiska wdrïN l, kuq;a f¾Åh

l<ukdlre úiska iïmq¾K lrk ,o ld¾Hhls'

5.3 NdKavd.dr l<uKdlrKh hkq l<uKdlrK .sKqïlrKh iy uq,H .sKqïlrKh hk

folskau iajdOSk jQ jsIh m:hls.kuq;a l=vd ixúOdkhl N=ñldjka 3 u

tlu mqoa.,hd úiska isÿl< yel' my; ioyka ;srK we;=¨j uq,H /ia lssßu iy

uq,H iïm;a md,kh lsßu ioyd NdKavd.dr l<ukdlre ^fyda NdKavd.dßl& j.lsj

hq;=h'

ie,iqïlrKh md,kh iy m%;sfmdaIK ls%hdj,sh


116 CA Sri Lanka

• iud.u nexl=jlska Khg .; hq;=o@ ke;fyd;a fldgia ksl=;a lssfuka /ia l, hq;=o@• ,dNdxYhla f,i fldmuK uqo,la f.úh hq;=o@• iud.ul kj hkaf;%damlrK ioyd uqo,a úhoï l, hq;=o@• .kqfokqlrejkag fldmuK Kh osh hq;=o@

NdKavd.dr l<uKdlrKh

Draft Version

ixúOdkfha j;alï j,ska Wmßu m%fhdack .eksug yels jk mßos wjYH

ish¨ f;dr;=re /ia lssrSu NdKavd.dr l<uKdlref.a j.lsu fõ' j;alï

ñ,os .; hq;af;a tajd jHdmdrfha fufyhqï ioyd jákdlula tla l<fyd;a muKla

jk w;r fuh ñ, wvq úh hq;= w;r M,odhs jHdmdr fufyhqï ioyd odhl úh hq;=h'

5.4 nvq f;d. l<uKdlrKh

´keu wdh;khl nvq f;d. ( m%Odk f;d.h) m%Odk Ys¾I 4 la hgf;a j¾.slrkh l<yelsh'• wuqøjH• wu;r fldgia$ mßfNdack o%jH• jev lrñka mj;sk øjH fyj;a w¾Oksï øjH• ksï NdKav

ksoiqkla jYfhka .Dy NdKav iud.ul wuqøjH ,S iy wuqøjH jk w;r mßfNdack

NdKav bial=remamq we;' jev lghq;= lrf.k hk fyj;a w¾O jYfhka ksul< .Dy

NdKav w¾O ksñ øjH fõ' Ndkav hkq úlsKsu ioyd iqodkï fïi" mqgq" hkdosh fõ'

iEu wdh;khlgu fmdÿ NdKav y;f¾u nvq f;d. fkdue;' nvq f;d.

md,khg nvq f;d. weKjqï lssßfï iy ñ,os .eksfï ld¾Hhka we;=,;a

fõ' .nvdjg NdKav ,eìu" nvqf;d. .nvd lssßu yd ksl=;a lsßu y nvqff;d.

md,kh lsßuo fuhg we;=,;a fõ'

udkj iïm;a l<uKdlrKh hkq wdh;khl udkj iïm;a wjYH;d ;lafiare lssßu" tu wjYH;d imqrd,su ioyd mqoa.,hska fidhd .eksu iy ksjeros ossß.ekaúï iy /lshd mßir ,nd osfuka tla tla fiajlhdf.a fydou jev ,nd .eksuhs'


5.5 udkj iïm;a l<uKdlrKh

CA Sri Lanka 117

Draft Version

udkj iïm;a

udkj iïm;a l<uKdlrKh jeo.;a jkafka wehs'@

ixúOdkfha id¾:l;ajhg odhl jk neúka M,odhs udkj iïm;a l<uKdlrKh

iy fiajh ixj¾Okh Wmdh ud¾.slj wjYH fõ' udkj iïm;a l<uKdlrKfha

úfYaI jdis lsysmhls'

lKavdhï bf.ksu jeäoshqKq lssßu'

w' fiajlhsska nyqld¾h lKavdhï j, jeäfhka jev lr;s' ieu fiajlhl=u ld¾Hhka lsysmhlu olaI úh hq;=h' iuyr fiajlhkag tlg jev lsßu ioyd mqyqkq

l< hq;=h'

^wd&ld¾h uKav,h msßjegqu wvq lsßu ld¾h uKav,h mqyqkq lsßu iy

ixj¾Okh lssßu fndfyda úg msßjegqma wkqmd;h wvq lrhs' ld¾h uKav, jvd;a

m,mqreÿ jk úgg fuh fuyhqï j, M,odhs;djh jeä lrhs'

^we&uq, mssßu ossßu;a lssßu Tjqka ;=, issák we;sa j¾:udk úNj yelshdjka

ossrs.ekaùu yryd ixjOdkj,g ie,lsh hq;= jdishla .; yelsh'

udkj iïm;a l<uKdlrkh

udkj iïm;a l,uKdlKh mokï ú we;af;a wdh;khl ;r.ldß ls%hdldß;ajfha

m%Odk ^Wmdh ud¾.sl idOlh jkafka ld¾h uKav, l<uKdlrKh

fhoúuh) hk Wml,amkh u;h l<uKdlrK

wdh;khg by< l<uKdlrK ueosy;a úula wjYH w;r tu.ska

fiajlhkaf.a lemúu yqfola Tjqkaf.a leue;a;g mgyeksj ,nd.; yelsh'

idïm%odhsl mssßia l<uKdlrKhg jvd mq¨,a yd kúk ±laulaa udkj iïm;a

l<uKdlrK wdh;kh ms,sôUq lrhs'

udkj iïm;a l<uKdlrKfha wruqKq

udkj iïm;a l<uKdlrkfha wruqKq 4 la yÿkd.; yelsh'

(w) fjkia lsÍu ioyd M,odhs f,i m%;spdr olajk ixúOdkh iodixrplhlaixj¾Okh lsßu'(wd) wjYH udkj iïm;a ,nd .eksu iy ixj¾Okh lsßu ixúOdkh iy tajd M,odhs f,i Ndú;d lsßug fm<ôu'(we) ixúOdkh ;=, ino;d j, iyfhda.S j;djrKhla ks¾udKh lsßu yd mj;ajdf.k hdu iy wdrjq,a mek k.sk úg tajd iïnkaOfhka lhq;= lrk tajd iu;=,s; lsÍu ±laúh yel'(wE) ixúOdkh yuqfõ udkj iïm;g wod, iudc yd ffk;sl j.lsï bgq lsßu'


118

Draft Version

udkj iïm;a ie,iqï lsßu'

jHjidhlhka w;am;a lr .eksu" Ndú;d lsßu" jevoshqKq lsßu iy kej; meñKsu udkj iïm;a ie,iqï lssßu flfrys wjOdkh fhduq lsÍuhs' udkj iïm;a ie,iqï lsÍu iuyr úgg Y%u n,l ie,iqï lssßu fyda Y%u n,ld Wmdh f,i yeoskaúh yelsh' udkj iïm;a ie,iqï lsßu iu. .kqfokq lrkafka


udkj iïm;a l,uKdlrKh ERP fudvq,hka f,i iïnkaO fõ'

iuyr wjia:dj,§ th m%Odk fudvq,hka Wmldr a a Hhk a a f,i l%shdlrhs'

WodyrKhla f,i fiajl jegqma .Kkh lsÍu s fudvq,hka uQ,H fudvq,fhau

fldgia f,i l%shd;aul fõ' tys§ fiajl msßjeh, fiajlhskaf.a

j.lSï fudkjdo, w;sßla; fiajlhka isào hkak y÷kd.; yel' fuh HRMfudvq,h yryd ksIamdok fyda fufyhqï fomd¾;fïka;=jg y÷kd.; yel'

tfiau HRM fudvq,h yryd ld¾hhka i|yd m%udKj;a fiajlhka isào hkak

y÷kd .; yel' tys§ fiajlhka fldmuK wjYHo hkak udkj iïm;a ie,iqug

we;=<;a l< yel'

•whjehlrK iy msßjeh md,kh•nojd .eksu•rojd ;nd .eksu ^ iud.ï mlaImd;s;ajh" l=i,;d rojd .eksug iy ld¾h uKav, msßjegqu wvq lssßug•wvq lsßu ^ ld¾h uKav, ixLHdj wvq lssßu&•l=i,;d moku jeä oshqKq ls sßu ioyd mqyqKqj yd kej; mqyqKq lssßu•fjkia jk ;;ajhka iu. lghq;= ls sßu'

CA Sri Lanka 119

Draft Version

udkj iïm;a ie,iqï lssßfï ls%hdj,sh

1. l%fudamdhsl úYaff,aIKh

• mßirhka• ixúOdkfha ñksia n, Yla;ska• ixúOdkffha fiajlhska Ndú;d lsßu• ixúOdkfha wruqKq y÷kd .ekSu

2. mqfrdal:kh

• wNHka;r b,a,qu yd iemhqu• ndysr iemhqus'

3. /lshd úYaf,aIKh

• tla tla ld¾Hfhaos bgq lrk ,o ld¾hh úu¾Ykh lsßu• wjYH l=i,;d yÿkd .eksu

4.

mdßfNda.sl weKjqu

NdKav ksl=;=j

,eìh hq;= .sKqï

f;arsuweiqreï lsßu

bkafjdhsish ilia lsÍu

uQ,dYqh: www.saponlinetutorials.com

5.6 úl=Kqï yd fnod yeßu

´kEu mdßfNda.sl úl=Kqï lghq;a;l wdrïNl ,laIHh jkafka ERPmoaO;shla ;=, mj;sk úl=Kqï yd fnod yeßuhs'

úl=Kqï yd fnod yeßu NdKav yd fiajd weKjqï lssßu .kqfokqlreg NdKav ksl=;a lsßu

iy mdßfNda.slhdg bkafjdhsish ,nd§u iïnkaOfhka ie,ls,su;a fõ' mdßfNda.sl

bkafjdhsish ks¾udKh lsßu odufha wjidkfha ld¾hhhss'

SAP úl=Kqï WodyrKh

úl=Kqï ls%hdj,sh fj<o NdKav

nojd .eksu yd mqyqKq lsßu

wjYH ld¾h uKav,h nojd .eksu yd f;dard .eksu

mj;akd ld¾h uKav,h mqyqKq lssßu yd ixj¾Okh lsßu••

120 CA Sri Lanka


Draft Version

iemhqï ks¾Kk uQ,dY%

iemhqïlrejka f;dard .ekSu

weKjqï ,ndoSu

ñ,oS .ekSfï weKjqu kshdukh

NdKav ,eîu

bkafjdhsish ;yjqre lr.ekSu

5.7 m%iïmdokh

ERP moaO;shkaa ;=, we;s m%iïmdok csjk pl%h úl=Kqï yd fnod yeßu ms<sìUq

lrhs' .kqfokqlrejka iy úl=Kqï l<uKdlrKh fjkqjg m%iïmdokh fjf<kaoka

iy ñ,os .eksï .ek ie,ls,su;a fõ'

my; rEm igyk u.ska m%iïmdok csjk pl%fha m%Odk wxY iy jHdmdr ieliqï

wkqj .kq ,nk ieu mshjrlau ERP mßirh ;=, biau;= fõ'

uqo,a f.ùï

uQ,dYqh: www.technosap.com

MDM hkq m%Odk o;a; l<uKdlrKh ioyd jq idudkH fhÿuls' th wjia:d

lsysmhlg wod, l< yelsh' ERP úiÿug jvd MDM jsioqug iajdOSk

moao;shls. MDM fndfyda úg i;H ;ks m%Njhla uQ,dY%hka yryd m%Odk

o;a; l<uKdlrKh lsßu ioyd Ndú;d lrk fjku moaO;shla

ksfhdackh lrhs' mq¨,a o;a; l<uKdlrKh rduqfõ iy Wmdh

ud¾.fha fldgila f,i o;a; l<uKdlrK ls%hdj,shgo th fhduq úh yel'

flfia fj;;a ys ERP ikao¾Nh ;=, MDM hkq m%Odk o;a; j, jHdmdr fyda yria

ls%hdldrS ixrpls. fuysoS jHdmdr yjq,alre jeo.;a h' jHdmdr yjq,alrejka

hk uq,sl jYfhka mdßfNda.sl iy úl=Kqïlre u; jHdmdßl ls%hdldrlï

lrk mqoa.,hska lKavdhï fyda ixúOdkh'

wjYH ks¾Kk

5.8 m%Odk o;a; l<uKdlrKh (MDM)

CA Sri Lanka 121


ixúOdkh ioyd o;a; jeä j;alula njg m;ajk úg MDM jvd;a jeo.;a

jk w;r fï fya;=j ksid fndfyda úg fjku ixrplhka f,i yÿkajkq ,efí

MDM ys ld¾Hhka fjku fudäh, ;=< ls%hd;aul fõ'

Draft Version

6 ERP moaO;s ls%hd;aul lsßfï jdis yd isudjka

id¾:lj ls%hd;aul lsßfuka miq ERP l%u u.ska wdh;khg újsO

m%;s,dN ,ndosh yelsh' flfia fj;;a tjeks moaO;s iu. wjdis iy

isudjkao we;s nj yÿkd.; hq;=h'

6.1ERP jdis

´kEu ERP l%uhla ls%hd;aul lssßu úYd, lghq;a;ls' moaO;sh úkHdi lr ls%hd;aul

l< miq îcsúj ls%hd;aul jSu& ixúOdkhg N=la;s úh yels

m%;s,dN rdYshla we;'1 ieu ixrplhkau ts oDYH ,laIK j,g iudk fõ' fuh my; ioyka oe ta ioyd Wmldß fõ'

2 o;a; kï m%Njhla f,i .nvd lr we;' o;a; flakaøhg mj;ajd .eksu

wdh;khg my; ioyka oe imhhs'

( i ) wkql=,;djh iy wdrlaIdj úfYaIfhka o< foaYsh ksYamdos;h îdudk/hno;a; wdrlaIK kshdukh&

( i i ) o;a; ;;a;aj jd¾:dlrKh( i i i ) mssßisÿ lssßu yd kv;a;= lsßu( i v ) fodaI ksrdlrKh

3

4

jHdmdr ls%hdj,sh wdrïNfha isg wjidkh olajd ndOdjlska f;drj .,d hhs'

ls%hdj,shg iïnkaO mq¾K oDYH;djffha m%;s,dN fuu.ska jhdmdrhg ,nd foa'

odufha ´kEu wjia:djl ´kEu .eg¨jla iudf,dapkh lssßfï

yelshdj wdh;khg we;s w;r tu.ska ls%hdj,ska ;ks

moaO;sh ;=, fjkalrkq ,enqjfyd;a .; jk W;aiydh yd ld,h wvq lrhs'

jd¾;d lssßu ;;a ld,skj taldnoaO l< yels w;r tu.ska jHdmdr ls%hdjkays

wjidkh we;=¨j moaO;sfha ishü lafIa;%hkaf.a o;a; ne,sug yelshdjla ,nd

foa'

jHdmdßl nqoaêh hkq jHdmdrhlg ish jHdmdr mßirh ;=, mj;sk

f;dr;=re .%ykh i|yd ilia lrk ,o moaO;shls' ta yryd úYaf,aIK fyda

f;dr;=re ,nd.ekSug jHdmdrh isÿ lrhs' ERP moaO;shka yryd wod<

f;dr;=re tl;=lr tajd úYaf,aIkh lrhs'

5

(i)moaO;sfha wdrïNl úkHdih(ii)moaO;sfha úúO lafIa;%j, mßYs,lhka mqyqkq lsßu'


122 CA Sri Lanka

Draft Version

6 ERP moaO;s fjk;a ndysr moaO;s iu. taldnoaO l< yelsh' w;sf¾l

ls%hdldß;ajhh yd yelshdjka imhhs' WodyrKhla f,i"

(i) CRM moaO;s (- mdßfNda.sl iïnkaO;d l<uKdlrKh moaO;sh

(ii) SRM moaO;s ( iemhqïlre iïnkaO;d l<uKdlrKh moaO;sh

(iii) ESS/MSS fiajl iy l<uKdlre iajhx fiajd moaO;sh

(iv) o;a; úYaf,aIKh (OLAP) iy jd¾:dlrKh (BI/BW) moaO;sh

6.2 wjdis yd isudjka

ERPwjdis w;r msßjeh ls%hd;aul lssßfï ld,h iy ksYaÑ; jHdmdr j,

b,a,sï j,g wkqj¾:kh úug úIh m:h fkdue;slu we;=,;a fõ' Bg wu;rj tls

Y%S;hla ms<sno .eg¨jla wfkla ishü Y%S;hka n,mdhs' iemhqu iu.

iïnkaO we;s odufha we;s ´keu iïnkaO;djhl .eg¨ j,g f.dÿre úh yls

y;r udreúfï msßjeh by< úh yelsh isudjka fkdmeyeos,s úu j.lsfï .eg¨jo

we;s l< yelsh'

ERP hkq jHjidh iïm;a ie,iqï lsßu jk w;r th nyq ixrpl fyda

fudähq, j,ska iukaú; fõ'

ERP moaO;s mßY%fha fyda j,dl=¨ u; mokï jq úh yels w;r oeka ;;a

ld,sk f;dr;=e u; mokï úh yels w;r oeka ;;a ld,sk f;dr;=re u;

mokïj újsO ndysr moaO;s iu. taldnoaO úh yelsh'

uq,H yd md,kh hkq ´keu ERP moaO;shl uq,sl fudä, fõ' fuu

ls%hdldß lafIa;% úl=Kqï m%iïmdok udkj iïm;a iy øjH l<uKdlrKh

iu. taldnoaO fõ'

CA Sri Lanka 123


6.3 .sKqïlrK yd uQ,H jD¾;slhka ;SrK .ekSfï§ ;dlaIKh Ndú;d lrk wdldrhhs'

ixúOdk iïm;a ie,iqïlrKh ´kEu wdh;khl uQ,H we,aue;s md¾Yjhka

i|yd b;d by< n,mEula isÿlrk lafIa;%hls' fuys§ .KldêldÍjreka

fuu ;SrK.ekSfï l%shdj,sfha uQ,sl;ajh f.k l%shdlrk w;r ta yryd iïm;a

ie,iqïlrKfha úksúoNdjh we;s lrhs' ERP moaO;shka l%shd;aul lsÍug whjeh yd

msßjeh ms<sn| ;SrK .ekSu b;d jeo.;a rdcldßhls'

ERP moaO;shla l%shd;aul l, miq tu moaO;sh jHdmdrhka ;=< mj;akd m%Odk uQ,H

lafIa;%hka wdjrKh lrk w;r ta yryd jHdmdrfha uQ,H;;ajh ms<sn|j

ifudaodks; Ñ;%hla wdh;ksl l<uKdlrejka yg ,nd fohs' tu jHdmdrfha uQ,H"

md,kh yd ú.Kkh yd iïnkaO fj;s'

Draft Version

iuia; ixúOdkh mqrd me;sÍ we;s fomd¾;fïka;= yd Y%S;sh l%shd j,ska

taldnoaO fldg mßYS,lhdf.a wjYH;d imqrd,k wdldrfha f;dr;=re

iemhSu i|yd W;aidy .ekSu ERP moaO;shl uQ,sl wruqKhs'

fujeks ERP moaO;shl mßYS,lhdf.a wjYH;d imqrd,Su i|yd

wjYHjk jHdmdrhl fudvq,hka lsysmhla olakg we;s w;r uDÿldx.h

u.ska th taldnoaO lsÍug W;aidy orhs' fujeks fudvq,hka i|yd

WodyrK f,i ksIamdokh" ie,iqïlrKh" ñ,g.ekSu" f;d. md,kh yd

wekjqu miqúmrï lsÍu jeks mdßfNda.sl fiajdjka ±laúh yel'

ERP l%uh iuia; jHdmdrh mqrd ish¨ fomd¾;fïka;= wdjrKh jk

f,i l%shd;aul l, yel' ERP moaO;shka wdh;kh ;=< ia:dms; lsÍu

yryd mdßfNda.sl Kh ;;ajh" j¾;udk" úl=Kqï ñ," udkj iïm;a

l<uKdlrKh" w,úlrKh" jeks l¾;jHhka myiqfjka bgqlr .ekSu

wdh;khg yelshdj ,efí'

ERP uDÿldx. f;dr;=re .,dhdu l<uKdlrKh lrhs' ta

yryd .sKqïlrK jd¾;d ;eîu" w,úlrKh" f.ùu isÿlsÍu fukau tajd

myiqfjka miqúmrï lsÍfï yelshdj o ,nd § we;' ta u.ska jHdmdßl

lghq;= myiq lrjhs'

fuu l%shdj,sh ksid jHdmdßl wdh;kj, ld¾HlaIu;djh yd M,odhS;djh

by< f.dia we;s w;r jHdmdßl ;SrK .ekSu b;d myiq ù we;'

ERP moaO;sfha we;s wjdis f,i uQ,H ia:dmk msßjeh wêl ùu"

l%shd;aul lsÍfï ld,h wêl ùu tla tla fudvq,hka yS wl%Sh ùu

iuia: moaO;shg ydks lsÍu" hdj;ald,Sk yd udre ùfï msßjeh wêl

ùu ±lsh yelsh'


CA Sri Lanka 125

mßÉfþo i

drdx

Yh

Draft Version

1 2

3

4

5 m%.

;s m

Íl

aIK

ERP hkq l=ulao@

ERP moaO;shl m%Odk fldgia folla kï lrkak'

ERP moaO;shl we;s wjdis fudkjdo@

HRM fudvq,hka yryd ERP moaO;shg ,nd fok tla f;dr;=re j¾.hla kï

lrkak'

Wml%ñl jHdmdßl l,uKdlrK ksr; moaO;shka Ndú;d lrkafka l=ula i|ydo@


126 CA Sri Lanka

Draft Version

1

2

3

4 5

ixúOdk iïm;a ie<iqïlrK moaO;sh

uQ,H úl=Kqï m%iïmdok f;d. md,kh" udkj iïm;a" f;dr;=re l<ukdlrKh

f;dr;=re yd l%shdj,s taldnoaO fõ' tu ksid tla l%shdjl ì| jeàu iuia:h ì|

jeàug fya;= fõ'

fiajl jegqma fiajlhkaf.a fiajd ld,h

by, uÜgfï l,ukdlrK ;SrK .ekSu i|yd

BL8 | mßÉfþoh5: ixúOdk iïm;a ie,iqïlsÍfï moaO;sh

CA Sri Lanka 127

m%.

;s m

ÍCIK

h i

|y

d ms<s;

=re

Draft Version

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Volume I (Sinhala) - CA Sri Lanka · Types of strategies in businesses 1 1.1.2 Explain the role of technology in formulating and implementation of strategies Role of technology in