July 2004
Transcription
July 2004
July 2004 V«.jSaJI i j l U l l A^UjU ^ Jl i l ^ ^ > » ' V 1 SiwJI .JJIJVJU ^UJl ^ J l ^ l i j S j . ^. Jwuj i ^ i O jjftH (31) i L t ^ 2 0 0 4 j>>3 V*J^ StlUl) "W^jU ^ J ^ ^ V ^ ^ < « * w i > t \ ^ j ^ j & a J l 4^IU1 < ^ j l l ^ J A U 4 1 ^ 1 AMM.>I i 2004 - : £ ^ J j i ^ JJUJ - : t / j j - i ^ j o"^^ (jlc. S^jSaJl AJUil Ajlijl! < J j J ! Sia^l j i i J ' (JjS/i j j j « j ) j j ^ ( ( j > « ) j i i j j ' ( j W ) 4 L H ^ * (t,^^' u > ^ (44i'-«^'j * V^ji^'j •• ^ J J j ^ l j « "^Jj^Ji ^ U U U ililjul* < i - i U J l j U U l ! SjlijU UUI ij#a.bl] A J J J I i i u t u j l ^ ^jLiiL ^iLUll Axa-,jil <K-J| JJ1I3 ^ ^ ^ V ' j "ill SJa-Jl Ciujfi . ^ j . ( JI«J1JV1) ( A A J ^ V I Sj*i*il *.1JIJVJ11 ) £^UAi« . ^ . IjJJ (^JSJ_>-VI Si.a*ii o b v ^ i i ) o W (/' ^ j i ^ ' j j s j j . A ^ j S ^ I AjILall ^ l i j l l i.-ulL.alj ^ U l j a . ) jjjjaaul ( (CUUJJJVI Jljs^l j i j j j z ^ l p U j i j j t S j l j * l j i oe- l*ji j jl (ii^il -^JLL-^J-IVI) J-oa. 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A j t i l j.o d i i J ^ U i i i j Ajiiijii ^ x i i ^ i dU^c db-jVjii Aj.ojSiJi AJ^UJI d H * 4^jbi f ^ ^ JSJ ;>«—:*ij (J5__jjail ^li Jaa 4 ^Ull L-ialjAll j ^ l jjjjJiaj . v ^ l j * <ij-iaj oJadJl 2L_JJJJ11 jJjliiiill j ^ Adx.o Ajjlij dliLc A-oUJl dbUisJ . 2003 ^Ul A*JJVI . j^j.uijil dUjjLo <MIJJ J i l (JA 4^JJ i_j jS.a X 3J-1 ^ 4 Aj AJSIUJ—ail d l JjJl fbdcl njisua j c l ^ . I^OLULOJ A ^ J < - 11 pljj ^^-..9 A aji«-<Jb j l Adl I j j l ' ' - J.^ixj j l j L a l j i U j ^ A l AJCJJJ3J.OJ - ^ j j p — J A i l x l o l l (diS-oll t - J l j A l AJJIJ J j_fl 4 " IAISJ jtUIl i-^'l^^l •-. •'•'<'- i_Zi3 jw A-ISUAH UJ3 kjijLo-a •j^a i ^ A l U i J ^ j ^ V ^ -^J-^^a ^ ^ J d b i i j b w i d j l S "IJJSJ ^ u i ^ i ^ i A AJIJII J^dilll pUUl J »ilj.ft]\ d l Ajai^jL u^Jlj-II dila ^la JIJC^I AJLC S^J J.«C J ^ Y ' ^ • ^ ^ J (JALUJ ajjjij .^^iiu ^UJI i c (3^1^,^^' " • ^ . ^ J ^ J i — " ^ ^ -^—^ (.1 j i i i l l A j i i l j - i j J j a j U j A — j l i j (J—Jj d j J a d a l i j oJjaJl o j l j ] . IjiSl aUll l _ l 3 l j J I J L u i i V l i ^ J i <ilS d U j l x J l j - a A i j J j : Jbil jlji»Jl i^ A—JjLLJ J i ki! A-uLdi J ! l i d l j - o d ^ ^ j db_^-ajillj ^bill A^Uaj dUii^lall **—o^ j^ [jjJJ' ftUiacl jS-jjj Jlj^Vl -ij-^j^ t j j j S ^-ola.) t 2 0 0 3 i a b j i J j . 2 0 0 2 . AJIJVI d^lUuflijll ^-'^j J?.! (j* plJaill AMa.\jA ^ ^ ^ ^j ^ . ^ , ^^^^^ ^ .^^dill jLo 4 . I j i i i l l A * i l j ^ ^ i l - U l ' ^ ^ ' " ^ Fax:++1 (613) 957 4023; e-mail-. Communication @ oagbvg.ca; or Web site :www.oag-bvg.gc.ca b « > ^ j * ^ J j • jjaiiilj J j > ^ l ' j b - k i i l j 4 ^lj_to^lj 4jjSjUd-*llj J j b d J LSJ^'^ ' " J ^ IJ*O"I>1J . jjjU-allj u j j - ^ IJ—il i s - ^ f»l*il s ^ l j ^ l d i S - Jl ^ ia A--wa-Ji J l j - V l J ^ A j j l i j t ; j U j i ^ O J — j ^ C r ^ < - ^ ^ d U U l j d::ij\i* V L _ a (2003 J U J I ^ ^ ^ J . 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A*^U A J U dbb.L^' du-aj' , j ^ J ^ ' ^jiJI 4 .'ll ^ -ji a j ' ^ j j l^-i-a oJil3 ^jS ^j'lill J ^ Ai-Jb—) iijjj' LIJS-I J «_JJ j j ^ ' — ' • -** ^ j ^ ; '^•-' ~ J J * j' . i • .0 ill J 3 - '.^:f^ - d-ola I jjl j - « j — J -^UJ Jrr^ J aj ^e-objijl j.0 ^ U i ^.:«j J j i dljjJl ILJ A ^ L t . 0 d d • "ll"^ 4 1 j^*"'-^ l' - ' , _ ^ 1 ^^U3>i Vjij'lX.a j . 0 j j J . l i j j l J J C J j i l l J j * J S b U l l n'-Sjil A i u i j ^ l j ^ .ii-i»il J c - d j J ^ l j j j j i u - i l i ^ ^ ^ J \ A jlSaVi J - U J jjJ d'l—cjdl ail JC'I_UIA£ AIAC S ^ J ^ j - j ^ j b V ^ 5 J 3 j .d'd*-"' i jj A j'i . d ' a jJX-ul '.-•^ ; J U l j l ji*ll J c Jb-dVl j i J i ^'; xJl j \ ; V n | l • •"•<•-'^ "ijjU jJ' 3 . 1999 >U J ' - ^ ^ - - u - ^ j j i b j j - a Jj j j i i 3 41998 ^ U J >UJi j i : > J l > i ^ J >i i j b V ' dbl.a«jl ,*-i-tti a j l j l U I J J 'U^lo d j J—J3 J . 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A j j i i J l .ijljftil oJbj • Board of Audit of Japan; fax:++81(3) 32 92-6915;e-mail liaison (gjbaudit.go.jp/ engl. p L u ^ V I ' 'j•>>"•••" < ^ l ^ j i l i ^ U i a J I AjajidVI ^ I .;.< 3 olj all A S j b l o •' _l£.ljll .AjlajU bi*JI fijjJiiU A Jig A\ (AFROSAI/SADCOSAI) UliS _ J 4 j l a j i l J c V l jl^aJl ^ j j j J u . j L u i l l j jAill A i i H o j L - J j J l j ^ - k - i .2003 J j i j j i U j j i i l jjJ—flS -CLaC JCiU, b b d a l l J I I J CuuSxjl JSj J . 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J j - a l j l a i l 4 _ i J j i i l l j AjlL«ill 3/°*^"' k _ > ^ J ' " " "^J^J * LS J ^ ^ A-djS-all 4 JUJI «-bj 4 A J J U J 1 I d l c j d a j - i i l [3i.i-i i ( ^ - ^ ' J ^ ' t 3 ^ " ^ ' O ^ - ^ U ^ J V " ^ ' j ^ - i * CHrHj • A j i b i l A j a j i a j i l A Ja j i i l tdljl -fl*1 °'""'•-1 J c J l j i j j:*:**^! dblialo j-ida j.« |>jjj . Jjftbl! j l i l o l SJUJ 4 AJIJJII 3 ^ . ^ ! J^b-** J c jljcj jj-i Alalb jJJbu jJlJaj-iil J j * u a i d b l l a l * a j j i V l AJjVl J li 4(PKF) • ^j Ic -AJJJI! 4 J j j l l : Jbll J^Jlilt SxA] ( J J j - 1 5 - j j d a l l jljixil J c dbji«jjdlj i e j . i ^ l e-bj a j U J j A i S d a l l e j f t ^ J j j i - o JjaJJ t U a C A i U b jJjUa jij J c frbj AJJISJI jUdUil A_OL^ jjiii Q^ IJA J j j d *J . J j . A J I J J 3 t ^ " ^ J Jb-a^Vl _ ^ J i Ajli d U j i x - J l j - 1 J j j - J j Control and Audit Office ,fax:++93 0 20 210 1757; e-mail: auditoffice [email protected]. 17 S jjiiift JJJISJ . jjJlill J - d ^ i algjl i_gjjajjil j.g—a.jj A :1a d l ajU-Jl j _ a J_Jj-oJj 4 O j l i j i l dUajl*-aIl 0 Jjk J j - a , A i j * - a l l j - o J j j - i l j : Jbil jijjjJi J c J b ^ v i U i j U u i j j j J o l a j l l i^y^A i J c Jb-fluVi ij-^-*j ' U l i The International Consortium on Government Financial www.audit.nsvv.gov.au Dj^—j Q—ia 2 0 0 4 -bb—-i JJ-C JAjJa-J aju;^ j j j i i jUi^u fiUii juii jbii Management ,444 North Capilol j - 4 b j c ( I C G F M ) AA*jSiil AJIUII Street ,Suite 234 Washinglon ,D.C ^UOJAI d l j d J l S U u j ;_J11 dVbJLall 20001, USA:lel:++(202)624- d V U l a l l eJ-A J _ i i . A U J l (ll j _ a l J_JSJ 4 A j . a j l i J l AjiUll A j l i j i l AjjJuiVl A]i_Jl j d j 8461 :fax:++(202) 624-5473; Web J l j - a V l J i u i C AiilS-a j b i j d U - a j j " (jjibuii J i c . (.^buijj-oVl j b - J j AiJaliil Aj-1-.Jjll A i i - J l site: vvw'vv.icgf.Qrg. See also the Ajlijii J c ^ i j L ^ i J j f l a ^ l 9 8 3 f U Ji*g;jdi ub A l^<ill a j j i j j j i j Q •• U " ftLd-clj . d ^ l AJjjl 4 j j j l a l l j 4 j j ^ l j.a (JSl Ajlijll bUll a j ^ V l PATF Web site ; j _ j J u i b_xij J^ j—o^lil Jjt.i—T- d U j J A J j vvww.oecd.org/fatf. . LAJJJJSU ^ J i l tUjj •^ ' j ' ' ibajl d a l J A I I J 4 j J j i j l l j j J J j j 4 \Sj!y_;jj*,;j aJ-Jk j l j _ k ^ j al_J t d j _ - u 4 2 0 0 4 (*bc j_-a I j U i i c l j j J J . J J J ^ l J JT^Jjl i ^ * A i u j l jj_a jJJJ-4 Aj.>-a|l A _ j l i j l l 5__Jijl 5_jiUi j J j - u - i l l Uia-all oJ_4 ^"^ •••j< j . a (^^Luijii'Vl ftbjacl *jJaluiJ j i i « j j a j i j Aj-ojSaJl J i c j S j J j . 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