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Strengthening in Internal Audit System : Practice, Necessity and Way-forward

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• cfn]k lgb]{lzsfsf] k"0f{ ?kdf k|of]u ul/Pdf w]/} s'/fx? cfkm} ;xh x'g] /x]5

• sf]n]lgsfn] cfn]k sfo{nfO{ k|fyldstfdf /fv]sf] 5}g

• cfn]ksf nflu hgzlQm Hofb} Go"g 5 / ePsfx?df klg 1fg tyf ;Lksf] sdL 5

• cfn]k u/fpg sfof{no tTk/ g} 5}g

• l;lgo/ n]vf k|d'v ePsf] 7fFpdf h'lgo/ sd{rf/L hfFbf cfn]ksf] jftfj/0f vf;} jGb} jGb}g

• cfn]k k|ltj]bgnfO{ lnP/ Feedback lng]lbg] rng g} 5}g

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• rf}dfl;s cfn]k k|ltj]bg ug]{ lhNnf !( dWo] $

• cfn]k lgb]{lzsf x]g]{x? !( dWo] & lhNnf

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cfGtl/s lgoGq0f ;DjGwdf• cfly+s sfo+ljlw lgodfjnLn] u/]sf] Joj:yf cg';f/ ldtJooL, bIf / k|

efjsf/L 9uaf6 ;Dkfbg ug{,ljQLo k|ltj]bg k|0ffnLnfO{ ljZj;gLo agfpg tyf k|rlnt sfg"gadf]lhd sfo+;Dkfbg ug{ cfjZos cfGtl/s lgoGq0f k|0ffnL clwsfz lgsfon] tof/ u/]sf 5}gg\ .

cfn]k ;DjGwdf• of] jif{ %^ sf]if tyf n]vf lgoGqs sfof+nosf] cWoogaf6 cfGtl/s

n]vfk/LIf0fsf] nflu hgzlQm kof{Kt /x]sf] / n]vfk/LIf0fsf] nflu cfjZos ;"rgfdf lagf /f]stf]s kx'r /x]sf] cj:yf b]lvof] . t/ n]vfk/LIf0fdf ;nUg hgzlQmnfO+ tflndsf] cj;/ gePsf], lhNnfl:yt ;a} lgsfosf] n]vfk/LIf0f kmfOn v8f u/L Jojl:yt ?kdf g/fv]sf], n]vfk/LIf0f lgsfosf] OsfOut n]vfk/LIf0f of]hgf tof/L / ;f] cg';f/sf] sfo{ljlw cjnDag u/L n]vfk/LIf0f ;Dkfbg u/]sf] b]lvPg . cfGtl/s n]vfk/LIf0f lgb]+lzsf, @)^* hf/L eP tfklg kfngf gul/Psf], ;Dkflbt n]vfk/LIf0fsf] ;'kl/j]If0f x'g] gu/]sf] / rf}dfl;s ?kdf n]vfk/LIf0f ;DkGg gu/]sf] l:ylt 5 . k|foM h;f] sfof{nosf] cfn]kaf6 a]?h" gcf}NofOg] t/ clGtd n]vfk/LIf0faf6 a]?h" b]lvg] u/]sf] 5 . kmn:j?k ;/sf/sf] cfGtl/s n]vfk/LIf0f u'0f:t/Lo Pj+ e/kbf]{ b]lvb}g .

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14

;'wf/sf] ;jfn• cfn]ksf] sfo{;Dkfbg :t/ ;'wf/ ug'{

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– cfGtl/s lgoGq0f k|0ffnLsf] cleGg cjojsf] ?kdf hf]lvd Joj:yfkg ;lxtsf] cfn]k k2tL cfTd;ft ug'{

• sfof{Gjog txdf ljlQo hf]lvd (fiduciary risk) sd ug'{• cfn]ksf] If]qdf lqmoflzn dfgjLo

>f]tnfO{ bIf / pTk|]l/t ug'{ • cfn]k dfkm{t cfly{s k|zf;gsf] ;fv :yflkt ug'{

• ;dodf cfn]k u/L j]?h' gcfpg] jf sd u/fpg] cj:yfsf] l;h{gf ug'{

• sf]n]lgsfsf] a9bf] sfo{af]emsf] ;Gbe{df cfn]knfO{ k|fyldstfdf s;/L Nofpg]

• cfn]k sfo{df bIf / Joj;foLs dfgjLo >f]tsf] Joj:yf s;/L ug]{

• Ps} JolQmsf] sfo{;~rfng / cg'udg tyf lgoGq0fdf /x]sf] bf]xf]/f] rl/qnfO{ s;/L Joj:yfkg ug]{

• cfGtl/s lgoGq0f / lg/Gt/ ;'wf/sf nflu k[i7kf]if0f lbg] ;fwgsf] ?kdf :jLsf/ ug]{ cj:yfdf s;/L k'/\ofpg]

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ug]{ sfo{ e}/x]sf]• cfn]k lgb]{lzsf kl/dfh{g u/L cg'udg Joj:yf ;d]t

:yflkt ePsf], cflb• cfn]k ;'b[l9s/0fsf nflu rfNg'kg]

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sfo{of]hgf, @)^( tyf cGo bft[lgsfosf k|ltj]bgx?df o; ;DjGwL ;'wf/sf ;'emfjx? ePsf

• @)^& df cfn]k l8lehg v8f ug]{ ;DjGwdf cWoog ul/Psf]

• @)^( df dn]lgsfn] ;x dn]lgsf] ;+of]hsTjdf Ps g]kfndf cfGtl/s n]vfk/LIf0f k|0ffnLdf ;'wf/ ;DjGwL cWoog u/]sf]

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19

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20

;'emfj k|ltj]bgn] lgDg ltgjf6f ljsNkx?sf] jf/]df ljZn]if0f u/]sf]

• ljsNk g+= !M xfns} cfGtl/s n]vfk/LIf0f k|0ffnLnfO{ ;'wf/ ug]{M xfns} k2ltdf ;'wf/ ug]{ cyf{t sf]if tyf n]vf lgoGqs sfof{non] ug]{ cf=n]=k= nfO{ k|efjsf/L agfpg] .

• ljsNk g+= @M cfGtl/s n]vfk/LIf0f l8lehg (Internal Audit Division) :yfkgf ug]{M dxfn]vf lgoGqs sfof{no dftxtdf 5'6\6} l8lehgx? v8fu/L ltgLx?af6 cf=n]=k= ;~rfng ug]{ .

• ljsNk g+= #M dGqfnout cfGtl/s n]vfk/LIf0f k|0ffnL (Departmental Internal Audit System) sf] cjnDag ug]{M dGqfnout cfGtl/s n]vfk/LIf0f k|0ffnLaf6 ;a} dGqfno jf s]Gb|Lo lgsfox?df cfGtl/s n]vfk/LIf0f 6f]nL (Internal Audit Wing) åf/f ;~rfng ug]{ .

lj:t[t ljZn]if0f

21

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• cfn]ksf k|rlnt dfGotf / l;4fGtx?sf] cfTd;ft u/L cfGtl/s lgoGq0fdf of]ubfg lbg] u/L nfu" ub}{ hfg]

• cfGtl/s lgoGq0f;DaGwL Joj:yfnfO{ cfGtl/s n]vfk/LIf0f;Fu cfa4 ub}{ o;nfO{ nfu" ug]{

• 6f]nLut ?kdf cfGtl/s n]vfk/LIf0f ug{ z'?jft u/L bIftf ljsf;df hf]8 lbg]

• :t/Lo cfGtl/s n]vfk/LIf0f dfg, rf6{/ (Charter)

cflbsf] ljsf; u/L cfn]knfO{ e/kbf]{ / ljZjfl;nf] jgfpg]

• cfn]knfO{ Joj:yfkg ;"rgf k|0ffnLsf] ¿kdf ljsf; ug]{,

• t'?Gt ljho (Quick Wins) sf nflu :jrflnt / lg/Gt/ ;'wf/ ug{ Computer Assisted Audit Techques (CAATs) / IT

Audit ;DefJo If]qdf nfu" ug]{

22

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• ;ldltn] lb3{sfnLg lx;fjn] t]>f] ljsNk dGqfnout cfGtl/s n]vfk/LIf0f k|0ffnL (Departmental

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u/]sf] 5–cNksflng - ! jif{_–dWodsflng -@ b]lv $ ji{f_–lb3{sflng -$ jif{ kl5_

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@= ;+u7gfTds ?kdf =====• cfGtl/s n]vfk/LIf0f;DaGwL jt{dfg k|

0ffnLdf ;'wf/ ug{ tTsfn ;xdxfn]vf lgoGqssf] ;+of]hsTjdf ;ldlt u7g u/L sfof{Gjog z'? ug]{

• sf]=n]=lg=sf= df cf=n]=k= zfvfdf cf=n]=k= 6f]nL u7gsf] ;+/rgf tof/ u/L xfnsf] sf]=n]=lg=sf=n] ug]{ cfn]ksf] ;'wf/ ug]{ . o;df sf]if lgoGqssf] g]t[Tjdf slDtdf @ jif{ cg'ejL dfq /xg] Joj:yf ug]{

23

24

dWodsflng -@ b]lv $ jif{df ul/g]_ ;'wf/x?!= xfnsf] sf]=n]=lg=sf= n] ug]{ cfGtl/s n]vfk/LIf0fsf]

lj:tf/} ;'wf/ ub}{ ul0ftLo z'4tf, lgoldttf / ljQLo k|ltj]bgsf] dfq zt k|ltzt 6f]nLut ?kdf -sf]if lgoGqssf] g]t[Tjdf 6f]nL agfP/, 6f]nLdf ;f] kbdf slDtdf @ jif{ cg'ejL dfq /xg] u/L_ k"j{ cf=n]=k= sf] Joj:yf ug]{

@= cfGtl/s n]vfk/LIf0fdWo] g}ltstf, ldtJolotf, sfo{bIftf / k|efjsfl/tfsf] 6f]nLut ?kdf dGqfnox?n] hf]lvdsf] cfwf/df gd"gf 5gf}6 u/L -a9Ldf bz k|ltzt e'QmfgL PsfO jf >]itfsf] dfq_ cf=n]=k= sf] Joj:yf ug]{

#= ;+u7gfTds ?kdf === – dn]lgsfdf cfGtl/s n]vfk/LIf0f dxfzfvfsf] :yfkgf ug]{– sf]n]lgsfdf k"j{ cfn]k ;d]tsf] nflu sf]if lgoGqssf]

g]t[Tjdf cfn]kzfvfsf] u7g ug]{– 5flgPsf 7"nf d+qfno tyf s]Gb|Lo lgsfodf n]vf k|d'vsf]

g]t[Tjdf If]qut ljifosf pk;lrj ;lxtsf]] 6f]nL agfP/, 6f]nLdf ;f] kbdf slDtdf % jif{ cg'ejL dfq /xg] u/L IAW

nufotsf / ;j} d+qfno tyf s]Gb|Lo lgsfodf lb3{sfndf cfjZos x'g] ;+u7gsf] :yfkgf ug]{

25

lb3{sflng -% jif{df ul/g]_ ;'wf/x?!= CAATs sf] k|of]u u/L o;af6 ;d]t lgoldttfsf] dfq zt

k|ltzt 6f]nLut ?kdf -sf]if lgoGqssf] g]t[Tjdf 6f]nL agfP/, 6f]nLdf ;f] kbdf slDtdf @ jif{ cg'ejL dfq /xg] u/L_ k"j{ cf=n]=k= sf] Joj:yf ug]{

@= g}ltstf, ldtJolotf, sfo{bIftf / k|efjsfl/tfsf] 6f]nLut ?kdf -dGqfno jf s]Gb|Lo lgsfosf n]vf k|d'vsf] g]t[Tjdf If]qut ljifosf pk;lrj ;lxtsf] 6f]nL agfP/, 6f]nLdf ;f] kbdf slDtdf % jif{ cg'ejL dfq /xg] u/L_ dGqfnox?n] hf]lvdsf] cfwf/df gd"gf 5gf}6 u/L / CAATs sf] k|of]u u/L s]Gb|af6} hf]lvdsf] cfwf/df ;d]t e'QmfgL PsfO jf >]itfsf] cf=n]=k= sf] Joj:yf ug]{

#= cfjZostf cg';f/, dGqfno jf s]Gb|Lo lgsfosf ;lrjn] cg'/f]w u/]df cfGtl/s n]vfk/LIf0f dxfzfvf (Internal Audit Division) af6 cfGtl/s n]vfk/LIf0f 6f]nL [Internal Audit Wing (IAW)] sf] ;xof]u ;lxt jf ;xof]u/lxt ljz]if cfGtl/s n]vfk/LIf0fsf] Joj:yf ug]{

26

$= ;+u7gfTds ?kdf =======• dn]lgsfdf /x]sf] cfGtl/s n]vfk/LIf0f dxfzfvfnfO{ cfn]k

;DjGwL g]t[TjbfoL e"ldsfdf :yflkt ug]{• ;a} dGqfno jf s]Gb|Lo lgsfodf cfGtl/s n]vfk/LIf0f

6f]nL [Internal Audit Wing (IAW)] sf] u7g ug]{ . -n]vff k|d'vsf] cWoIftfdf_

• cfGtl/s n]vfk/LIf0f lgb]{zs ;ldlt [Internal Audit Steering Committee (IASC)] sf] :yfkgf ug]{ . -dxfn]vf lgoGqssf] cWoIftfdf_

• cfGtl/s n]vfk/LIf0f sfo{;Dkfbg ;ldlt [Internal Audit Working Committee (IAWC)] sf] :yfkgf ug]{ . -cfn]k dxfzfvf k|d'vsf] ;+of]hsTjdf_

• ;a} dGqfno jf s]Gb|Lo lgsfodf hf]lvd Joj:yfkg tyf n]vfk/LIf0f ;ldlt [Risk Management and Audit Committee (RMAC)] sf] :yfkgf

• /fli6«o ;fj{hlgs ljQ s]Gb| [National Institute of Public Finance (NIPF)] sf] :yfkgf u/L ;3g cfn]k ;DaGwL tflndsf] Joj:yf ug]{

lb3{sflng -% jif{df ul/g]_ ;'wf/x? =============

27

o; ;'wf/ k|of;jf6 ck]Iff ul/Psf] glthf• lgoldttfsf] ;fy} 3E+E sf] n]vfk/LIf0f /

pknlJwd"ns sfo{ljlw• a9L ;do, nfut / hgzlQm ljgf g} bIftfk"j{s

hf]lvdsf] cfwf/df n]vfk/LIf0f x'g] • clwsf/sf] bIftfo'Qm If]qut ljs]Gb|Ls/0f• pQ/bfloTj / lgoGq0fsf] ;+oGqo'Qm tyf

clws[t sd{rf/Ld'vL, j:t'uttf / tYodf cfwf/df ;~rflnt

• ljB'tLo pks/0fd'vL sfo{ k2lt• ;"rgfdf cfwfl/t lg0f{o k2ltdf ;xof]u• ;]jf k|jfxdf bIftfsf cfwf/df ax' lgsfosf] ;

+nUgtf, ;fy} ;do;fk]If u'0f:t/Lo / bIftfd'vL ;]jf k|jfx

• k]zfut Pjd\ u'0f:t/Lo pRr gLltut ;'emfj• j[xb / bIftfo'Qm 1fgdf cfwfl/t ;]jf

28

o; ;ldltn] dGqfnout cfGtl/s n]vfk/LIf0f k2tLdf hfg ;'emfj

ug'{sf] sf/0f• cfGtl/s lgoGq0fsf] dxTj, o;df dGqfnout

cfn]ksf] e"ldsf cfjZos • pQ/bfloTj lgjf{xsf x/]s kIf / sfo{df k|

ToIf ;xof]usf] cfjZostf• cfn]kn] ljz]if1tfsf cfwf/df Aoj:yfkgsf x/]s kIf

/ sfo{nfO{ ;xof]u ug'{kg]{ dfu / cfjZostf• k|rlnt dfGotf / l;4fGtnfO{ cfTd;ft u/L

ljZjdf /fd|f] cEof;sf ?kdf cfGtl/s lgoGq0f k|0ffnLsf] cleGg cjojsf] ?kdf hf]lvd Aoj:yfkg ;lxtsf] dGqfnout cfGtl/s n]vfk/LIf0f k2tL ckgfO{Psf] ;Gbe{

• g]kfndf cfn]ksf] k|efjsf/Ltf k|lt ul/Psf] ck]Iff ;Djf]wg ug'{kg]{ cj:yf

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!= cfGtl/s n]vfk/LIf0fsf] b"/b[li6 (Vision)

•æ;du| cfly{s cg'zf;g sfod ug{ cfGtl/s lgoGq0f k|0ffnLsf] cleGg cËsf] ?kdf cfGtl/s n]vfk/LIf0fÆ .

@= cfGtl/s n]vfk/LIf0fsf] Wo]o (Mission)

•æpRr u'0f:t/Lo, glthfd"ns / k|efjsf/L cfGtl/s n]vfk/LIf0fÆ .

k|ltj]bgn] ;'emfj u/]sf] b"/b[li6, Wo]o / /0fgLltx?

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#= /0fgLltx? #=!=cfGtl/s n]vfk/LIf0fsf] sfo{If]q

ljtf/ #=@=cfGtl/s n]vfk/LIf0f bIftf ljsf;af6

;]jf k|jfxdf ;'wf/#=#=cfGtl/s n]vfk/LIf0f gLlt lgdf{0f,

sfof{Gjog / cg'udgdf a:t'uttf#=$=cfGtl/s n]vfk/LIf0fdf dfgj ;

+;fwgsf] pTkfbsTj clej[l4 #=%=:jR5, ;bfrf/o'Qm / k|efjsf/L

cfGtl/s n]vfk/LIf0fsf] ljsf;#=^=cfGtl/s n]vfk/LIf0fsf] lg/Gt/ / k|

efjsf/L ;'wf/sf] nflu ;+oGq lgdf{0f

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;ldltsf] ;'emfj ;DjGwdf dn]lgsfsf] ;f]r -!.#_

xfd|f] ;'wf/n] lgDg # s'/fnfO{ ;Djf]wg ug'{k5{ M• ;+/rgfut ;'wf/

• sfo{ut ;'wf/

• Jojxf/ut ;'wf/

• ;+u7g ;+/rgf • chain of Command

• sfo{ gLlt tyf sfo{ljlwx?

• k/LIfssf] Ifdtf tyf bIftf

• lgoGq0f / ;'kl/j]If0f• k|ltj]bg / pkof]u• cfr/0f• sfo{;+:s[ltsf] ljsf;

;ldltsf] ;'emfj ;DjGwdf dn]lgsfsf] ;f]r -@.#_

• ;'wf/sf nflu b'O{ vDj] /0fgLlt (Two Pillar

Strategy) sf] cjnDjg– jt{dfg k4ltsf] ;'b[l9s/0f ug{]– cfGtl/s lgoGq0f k4lt lqmoflzn u/fpg

Joj:yfksLo cf}hf/sf] ?kdf cfn]knfO{ :yflkt ug]{ u/L k'gM;{+/rgf ug]{

• o; /0fgLltdf cfwfl/t e} lgDg $ k|sf/n] ;'wf/ sfo{nfO{ c3L j9fpg]– cfn]ksf] nflu dfgj ;+zfwgsf] Joj:yf– cfn]k ug]{ JolQmsf] 1fg, ;Lk / bIftf– cfn]k sfo{sf] k|lqmofut Joj:yfkg– cfn]ksf] ;'emfjsf] pkof]u

32

33

;ldltsf] ;'emfj ;DjGwdf dn]lgsfsf] ;f]r -#.#_

• ;'emfj ;ldltsf] l;kmfl/z cg';f/ lb3{sfnLg ?kdf dGqfnout k4ltdf hfg] u/L ;'wf/ sfo{x? ub}{ n}hfg]

• xfnsf] cfn]ksf] ;sf/fTds kIfx? ul0flto z'4tf, lgoldttf / lx;fj ldnfg ;DjGwL sfo{df sf]n]lgsfjf6 ztk|ltzt cfn]k ug]{

• dn]lgsfdf cfn]k dxfzfvfsf] :yfkgf u/L o;sf] ;dGjo / ;xlhs/0fsf] nflu s]Gb|Lo lgsfosf] ?kdf :yflkt ug]{

• dn]lgsfn] sf]n]lgsf dfkm{t 6f]nL jgfO{ -dGqfno/ljefu ;d]t ;+nUg u/fO{_ hf]lvddf cfwfl/t cfn]k sfo{sf] z'?jft ug]{ .

34

dn]lgsfn] cfn]k ;'wf/sf nflu rfn]sf sbd / sfo{qmdx?

• cfn]k tflnd• cfn]k cg'udg• k|ltj]bgsf] Plss[t ljj/0f

tof/L / ;fj{hlgsLs/0f• 5flgPsf % j6f lhNnfdf gd"gfsf] ?kdf

cfn]ksf] sfo{;Dkfbg x]g]{• 5flgPsf ;"rsx?sf] Central Tracking ug]{

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sf]n]lgsfx?jf6 ul/Psf] ck]Iff• cfn]k lgb]{lzsfsf] k|of]u x'g]5• rf}dfl;s ?kdf cfn]k e} k|ltj]bg x'g]5• cfn]ksf ;'emfjx?sf] sfof{Gjogsf] jf/]df

k|ltj]bg x'g]5• lhNnfdf cfn]k k|ltj]bgsf] ;DjGwdf

cGtlqm{of x'g]5• lhNnf txdf cfn]k k|ltj]bgsf]

;fj{hlgsLs/0f x'g]5

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cfn]k ;'wf/sf] sfo{ut nIo • rfn' jif{sf nflu ljz]if focus ul/Psf ;"rsx?

– lgjf{rg sfof{nosf] vr{sf] cfn]k / l:ylt – tnjL k|ltj]bg / tnjL vr{ – s/ s6\6L / ;dodf s/ bflvnf – sfo{;+rfng sf]ifdf ePsf] ;j} vr{sf] cfn]k

u/] gu/]sf]– cfn]k k|ltj]bgsf] Response u/] gu/]sf] – cGo s]xL ;"rsx? hf]lvdsf cfwf/df yk

ug{ ;lsg]

37

;/sf/L ;DklQsf] nut tof/ ug]{ ;DjGwdf

• ;/sf/L ;DklQsf] nut tof/ ug]{ sfo{nfO{ cfn]k;Fu cfj4 u/L ug]{

• o; jif{b]lv lgoldt ?kdf jflif{s k|ltj]bgdf ;/sf/L ;DklQsf] nut cBfjlws ug]{ sfo{nfO{ dn]lgsfdf ul/g] jflif{s k|ltj]bg;Fu cfj4 ul/Psf]n] ;f] cg';f/ ljj/0f k7fpg]

xfnsf] ;/sf/L ;DklQsf] nutsf] d'Vo ljz]iftfx?

• 3/hUuf ;DjGwL ^( lhNnfsf !^*^ sfof{nosf] ljj/0f clen]lvs/0f ul/Psf]

• ;jf/L ;fwg ;DjGwL ^& lhNnfsf !*%$ sfof{nosf] ljj/0f clen]lvs/0f ul/Psf

• nueu ;j} sfof{nosf] ;DklQ ljj/0f ;d]l6Ps]f lhNnfM @j6f -dsjfgk'/ / tgxF'_

• s'g} klg ;DklQ ljj/0f k|fKt gePsf] lhNnfM % j6f -u'NdL, dgfË, d'u', 8f]Nkf, h'Dnf / hfh/sf]6_

• s'g}klg 3/ ;DjGwL ljj/0f k|fKt gePsf] lhNnfM dfly pNn]v ePsf %j6f lhNnf ;lxt yk @ j6f -kfFry/ / ef]hk'/_u/L hDdf & lhNnf

39

cGtlqmof / ;'emfjx?