;' jf ; rGb | lzjfsf ]6L pkdxfn ] vf lgoGqs

1. cfGtl/s n]vfk/LIf0f k|0ffnL ;'b[l9s/0fMcEof;, cfjZostf / uGtJoStrengthening inInternal Audit System : Practice, Necessity and Way-forward ldltM @)&) k'; !! ut] ljlxjf/ :yfgMlj/f6gu/ ;'jf; rGb| lzjfsf]6L pkdxfn]vflgoGqs dxfn]vflgoGqssfof{no, cfGtl/s n]vfk/LIf0f zfvf

2. dflg; l;s]/ hfGg] k|f0fLxf] xfdL jf]Ng / ;Nnfxlbgdf n]Vgdf sfof{Gjogug{df Emotional GapoxL 5 <<<

3. o; k|:t'ltdf s] ;d]l6Psf] 5 < • g]kfndfcfn]ksf] jt{dfgcj:yf • ;'wf/sf] ;jfn • cfn]k k|0ffnL ;'b[l9s/0fsf nfluePsfk|of;x? • cfn]k ;DjGwdfdn]lgsf4f/f @)^( ;fndf ul7t ;'emfj ;ldltsf] k|ltj]bg / o;sf ;'emfjx? • ;ldltsf] ;'emfj ;DjGwdfdn]lgsfsf] ;f]r • dn]lgsfn] cfn]k ;'wf/sfnflurfn]sfsbd / sfo{qmdx? • sf]n]lgsfx?jf6 ul/Psf] ck]Iff • cGtlqmof / oxfFx?sf] ;'emfjsf] ck]Iff

4. cfn]ksf] p2]Zo • n]vfs+gsf] z'2tf, ljZj;lgotf / OdfGbfl/tfsfodug{ ;3fpg' • gLlt, lgodtyfk|lqmofsf] kfngfug{ ;3fpg' • ;fj{hlgs ;DklQsf] ;'/If0fsf] k|Tofe"ltug'{ • >f]tsf] ldtJooL / k|efjsf/L tj/jf6pkof]u u/fpg' • cfof]hgftyfsfo{qmdx?sf] pb]Zoxfl;nug{ ;3fpg' sfdsf] lgoldttf / sfg"gsf] kfng;Fu ;DjlGwt lhDd]jf/L / hjfkmb]lxtf;Fu ;DjlGwt glthf;Fu ;DjlGwt

5. cfGtl/s n]vfk/LIf0fsf] If]q • ul0ftLoz'4tfsf] k/LIf0f • k|rlntsfg'gsf] kfngf • ljQLo ;fwgsf] pkof]u -ldtAooL, bIftf / k|efjsf/L_ • lgwf{l/t nIosf] pknJwL • ljQLok|ltj]bgsf] ljZj;gLotf • cfGtl/s lgoGq0fk|0ffnLsf] d"Nof+sg

6. cfn]k ;DjGwLsfg"gLcfwf/

7. cfn]kdfxfd|f]cj:yf • cfn]k ug]{ lhDd]jf/L dn]lgsfsf] . o; cg';f/ sf]n]lgsfdfkm{t cfn]k x'g] u/]sf] ;sf/fTdskIf • lgoldtcfn]k -rf}dfl;s_ • ljs]Gb|LtcEof; / ;Dk"0f{ sf/f]jf/ ;d]6\g ;s]sf] • uNtL÷sdhf]/Lsf] tTsfn ;'wf/ ug{ df}sfk|bfgul/g' • sfo{;+rfngsf] cg'ejsf] ;d]t pkof]u x'g] cj:yf sdhf]/L kIfx? • ;dodful/Psf] <<< • cfn]kn] ljlQocg'zf;g ;'wfg{ vf;} of]ubfglbgg;Sg' • k|ltj]bgsf] :t/Lotfdfz+sf • gLlttyfdfkb08sf] sdL / tfnd]n gx'g] cj:yf • bIf÷Jofj;floshgzlQmsf] sdL • cfGtl/s lgoGq0fk|0ffnL / Joj:yfklso ;"rgfk|0ffnLsf] cf}hf/sf] ?kdfljsf; x'gg;Sg'

8. utjif{sf] cfn]k k|ltj]bgsf] cj:yf s'nvr{dflhNnfx?

9. utjif{sf] cfn]k k|ltj]bgsf] cj:yf s'nvr{dfcfn]k j]?h'

10. cfn]k j]?h'nfO{ ;f]sf] k|s[ltcg';f/ x]bf{

11. o; uf]i7Ldf ;xefuLlhNnfx?sf] cfn]k j]?h'

12. x]6f}8fdf ePsf] cfn]k tflndsf] l;sfO{ • cfn]k lgb]{lzsfsf] k"0f{ ?kdfk|of]u ul/Pdf w]/} s'/fx? cfkm} ;xhx'g] /x]5 • sf]n]lgsfn] cfn]k sfo{nfO{ k|fyldstfdf /fv]sf] 5}g • cfn]ksfnfluhgzlQmHofb} Go"g 5 / ePsfx?dfklg 1fg tyf ;Lksf] sdL 5 • cfn]k u/fpgsfof{no tTk/ g} 5}g • l;lgo/ n]vfk|d'vePsf] 7fFpdf h'lgo/ sd{rf/L hfFbfcfn]ksf] jftfj/0f vf;} jGb} jGb}g • cfn]k k|ltj]bgnfO{ lnP/ Feedback lng]lbg] rng g} 5}g • ;xefuLx?n] eg]sf] cfwf/df • cfn]k r]s lni6sf] k|of]u ug]{ lhNnf !( dWo] & • rf}dfl;scfn]k k|ltj]bgug]{ lhNnf !( dWo] $ • cfn]k lgb]{lzsf x]g]{x? !( dWo] & lhNnf

13. cfn]k ;DjGwdfdn]ksf] k|ltj]bgdf s] 5 < cfGtl/s lgoGq0f ;DjGwdf • cfly+ssfo+ljlwlgodfjnLn] u/]sf] Joj:yfcg';f/ ldtJooL, bIf / k|efjsf/L 9uaf6 ;Dkfbgug{,ljQLok|ltj]bg k|0ffnLnfO{ ljZj;gLoagfpgtyfk|rlntsfg"gadf]lhdsfo+;Dkfbgug{ cfjZoscfGtl/s lgoGq0f k|0ffnL clwsfzlgsfon] tof/ u/]sf 5}gg\ . cfn]k ;DjGwdf • of] jif{ %^ sf]if tyf n]vflgoGqssfof+nosf] cWoogaf6 cfGtl/s n]vfk/LIf0fsf] nfluhgzlQmkof{Kt /x]sf] / n]vfk/LIf0fsf] nflucfjZos ;"rgfdflagf /f]stf]s kx'r /x]sf] cj:yf b]lvof] . t/ n]vfk/LIf0fdf ;nUghgzlQmnfO+ 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]hgftof/L / ;f] cg';f/sf] sfo{ljlwcjnDag u/L n]vfk/LIf0f ;Dkfbg u/]sf] b]lvPg . cfGtl/s n]vfk/LIf0f lgb]+lzsf, @)^* hf/L ePtfklgkfngfgul/Psf], ;Dkflbt n]vfk/LIf0fsf] ;'kl/j]If0f x'g] gu/]sf] / rf}dfl;s ?kdf n]vfk/LIf0f ;DkGggu/]sf] l:ylt 5 . k|foMh;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 . >f]tMdn]ksf] %) cf} jflif{s k|ltj]bg, k]h !#

14. ;'wf/sf] ;jfn • cfn]ksf] sfo{;Dkfbg :t/ ;'wf/ ug'{ • cfGtl/s lgoGq0fn] glthfxfl;nug{ sdhf]/ /x]sf] sfof{Gjog ;+oGqnfO{ jlnof] agfpgcf}hf/sf] ?kdf :yflktug{ of]ubfglbg' • cfGtl/s lgoGq0f k|0ffnLsf] cleGgcjojsf] ?kdfhf]lvdJoj: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'{

15. ljBdfgr'gf}tLx? • ;dodfcfn]k u/L j]?h' gcfpg] jfsd u/fpg] cj:yfsf] l;h{gfug'{ • sf]n]lgsfsf] a9bf] sfo{af]emsf] ;Gbe{dfcfn]knfO{ k|fyldstfdf s;/L Nofpg] • cfn]k sfo{dfbIf / Joj;foLsdfgjLo >f]tsf] Joj:yf s;/L ug]{ • Ps} JolQmsf] sfo{;~rfng / cg'udgtyf lgoGq0fdf /x]sf] bf]xf]/f] rl/qnfO{ s;/L Joj:yfkgug]{ • cfGtl/s lgoGq0f / lg/Gt/ ;'wf/sfnflu k[i7kf]if0f lbg] ;fwgsf] ?kdf :jLsf/ ug]{ cj:yfdf s;/L k'/\ofpg]

16. cfn]k k|0ffnL ;'b[l9s/0fsf nfluePsfk|of;x? • lgoldt ?kdf e}/x]sfk|of;x? • cfn]kdfsfdug]{ sd{rf/Lx?nfO{ tflndk|bfgug]{ sfo{ e}/x]sf] • cfn]k lgb]{lzsfkl/dfh{g u/L cg'udgJoj:yf ;d]t :yflktePsf], cflb • cfn]k ;'b[l9s/0fsf nflurfNg'kg]{ cfd"n ;'wf/ ;DjGwLcWoogx? • dn]lgsfsf] k'gM;+/rgf / ;'wf/ ;DjGwLsfo{of]hgf, @)^( tyfcGobft[lgsfosfk|ltj]bgx?df o; ;DjGwL ;'wf/sf ;'emfjx? ePsf • @)^& dfcfn]k l8lehg v8f ug]{ ;DjGwdfcWoogul/Psf] • @)^( dfdn]lgsfn] ;x dn]lgsf] ;+of]hsTjdf Ps g]kfndfcfGtl/s n]vfk/LIf0f k|0ffnLdf ;'wf/ ;DjGwLcWoog u/]sf]

17. cfn]k ;'b[l9s/0fsf lbzfdfxfdLdf /x]sf] sdhf]/L • Client n] dfu g} ub}{g • cfn]knfO{ Avoid ug{ g} k|oTgx'G5 dfu bjfj ;'wf/ • dn]lgsfn] /fd|/L follow g} u/]g • ;DjlGwtlgsfox?n] ;'emfj / ;'wf/dfcg'udg g} u/]g • o; If]qdfPressure Group g} 5}g • cfn]k / cfGtl/s lgoGq0fsf] If]qdfldl8ofn] Wofg g} lbPg • sfof{GjogtxdfePsf s'/fx? -h:t}M cfn]k lgb]{lzsf_ sf] klgk|of]u ePg • nIo ;lxtsf] sfo{of]hgf / sfof{Gjog g} ePg • of] Un-funded Job sf] ?kdfukmug]{ ljifogGb} uof]

18. rfn' jif{sfnflucfn]k sfo{of]hgfjgfPsflhNnfx?

19. cfn]k ;'b[l9s/0f ;'emfj ;ldlt, @)^( sf] k|ltj]bg / ;'emfjx?

20. ;'emfjk|ltj]bgn] lgDg ltgjf6f ljsNkx?sf] jf/]dfljZn]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]vflgoGqssfof{non] ug]{ cf=n]=k= nfO{ k|efjsf/L agfpg] . • ljsNk g+= @M cfGtl/s n]vfk/LIf0f l8lehg (Internal Audit Division) :yfkgfug]{M dxfn]vflgoGqssfof{no dftxtdf 5'6\6} l8lehgx? v8fu/L ltgLx?af6 cf=n]=k= ;~rfngug]{ . • ljsNk g+= #M dGqfnoutcfGtl/s n]vfk/LIf0f k|0ffnL (Departmental Internal Audit System) sf] cjnDagug]{M dGqfnoutcfGtl/s n]vfk/LIf0f k|0ffnLaf6 ;a} dGqfnojf s]Gb|Lolgsfox?dfcfGtl/s n]vfk/LIf0f 6f]nL(Internal Audit Wing) åf/f ;~rfngug]{ . lj:t[t ljZn]if0f

21. k|ltj]bgn] ck]Iff u/]sf] cfn]ksf] eljio • cfn]ksf k|rlnt dfGotf / l;4fGtx?sf] cfTd;ft u/L cfGtl/s lgoGq0fdf of]ubfglbg] 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 bIftfljsf;dfhf]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'?Gtljho(Quick Wins) sfnflu :jrflnt / lg/Gt/ ;'wf/ ug{ Computer Assisted Audit Techques (CAATs) / IT Audit ;DefJo If]qdfnfu" ug]{

22. o; k|ltj]bgn] u/]sf] vf; ;'emfj / ;'wf/sftxx? • ;ldltn] lb3{sfnLglx;fjn] t]>f] ljsNkdGqfnoutcfGtl/s n]vfk/LIf0f k|0ffnL (Departmental Internal Audit System) dfhfg] u/L ;'emfj u/]sf] 5 • o;n] lgDg ;'wf/sftxx?nfO{ pNn]v u/]sf] 5 • cNksflng - ! jif{_ • dWodsflng -@ b]lv $ ji{f_ • lb3{sflng -$ jif{ kl5_

23. cNksflng -!jif{df ul/g]_ ;'wf/x? != xfnsf] sf]=n]=lg=sf= n] ug]{ cfGtl/s n]vfk/LIf0fsf] ;'wf/ ub}{ zt k|ltzt 6f]nLut ?kdf cf=n]=k= sf] Joj:yf ug]{ @= ;+u7gfTds ?kdf ===== • cfGtl/s n]vfk/LIf0f;DaGwL jt{dfg k|0ffnLdf ;'wf/ ug{ tTsfn;xdxfn]vflgoGqssf] ;+of]hsTjdf ;ldlt u7g u/L sfof{Gjog z'? ug]{ • sf]=n]=lg=sf= dfcf=n]=k= zfvfdfcf=n]=k= 6f]nL u7gsf] ;+/rgftof/ 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]{

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]lgsfdfcfGtl/s n]vfk/LIf0f dxfzfvfsf] :yfkgfug]{ • sf]n]lgsfdfk"j{ cfn]k ;d]tsf] nflusf]if lgoGqssf] g]t[Tjdfcfn]kzfvfsf] u7g ug]{ • 5flgPsf 7"nf d+qfnotyf s]Gb|Lolgsfodfn]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+qfnotyf s]Gb|Lolgsfodf lb3{sfndfcfjZosx'g] ;+u7gsf] :yfkgfug]{

25. lb3{sflng -% jif{df ul/g]_ ;'wf/x? != CAATssf] 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]{ #= cfjZostfcg';f/, dGqfno jf s]Gb|Lo lgsfosf ;lrjn] cg'/f]w u/]dfcfGtl/s n]vfk/LIf0f dxfzfvf(Internal Audit Division) af6cfGtl/s n]vfk/LIf0f 6f]nL[Internal Audit Wing (IAW)]sf] ;xof]u ;lxtjf ;xof]u/lxtljz]if cfGtl/s n]vfk/LIf0fsf] Joj:yf ug]{

26. lb3{sflng -% jif{df ul/g]_ ;'wf/x? ============= $= ;+u7gfTds ?kdf ======= • dn]lgsfdf /x]sf] cfGtl/s n]vfk/LIf0f dxfzfvfnfO{ cfn]k ;DjGwL g]t[TjbfoLe"ldsfdf :yflktug]{ • ;a} dGqfnojf s]Gb|LolgsfodfcfGtl/s n]vfk/LIf0f 6f]nL[Internal Audit Wing (IAW)] sf] u7g ug]{ . -n]vffk|d'vsf] cWoIftfdf_ • cfGtl/s n]vfk/LIf0f lgb]{zs ;ldlt [Internal Audit Steering Committee (IASC)] sf] :yfkgfug]{ . -dxfn]vflgoGqssf] cWoIftfdf_ • cfGtl/s n]vfk/LIf0f sfo{;Dkfbg ;ldlt[Internal Audit Working Committee (IAWC)] sf] :yfkgfug]{ . -cfn]k dxfzfvfk|d'vsf] ;+of]hsTjdf_ • ;a} dGqfnojf s]Gb|Lolgsfodfhf]lvdJoj:yfkgtyf n]vfk/LIf0f ;ldlt[Risk Management and Audit Committee (RMAC)] sf] :yfkgf • /fli6«o ;fj{hlgsljQ s]Gb| [National Institute of Public Finance (NIPF)] sf] :yfkgf u/L ;3g cfn]k ;DaGwLtflndsf] Joj:yfug]{

27. o; ;'wf/ k|of;jf6 ck]Ifful/Psf] glthf • lgoldttfsf] ;fy} 3E+E sf] n]vfk/LIf0f / pknlJwd"nssfo{ljlw • a9L ;do, nfut / hgzlQmljgf g} bIftfk"j{s hf]lvdsf] cfwf/dfn]vfk/LIf0fx'g] • clwsf/sf] bIftfo'Qm If]qutljs]Gb|Ls/0f • pQ/bfloTj / lgoGq0fsf] ;+oGqo'Qmtyfclws[t sd{rf/Ld'vL, j:t'uttf / tYodfcfwf/df ;~rflnt • ljB'tLopks/0fd'vL sfo{ k2lt • ;"rgfdf cfwfl/t lg0f{o k2ltdf ;xof]u • ;]jfk|jfxdfbIftfsfcfwf/df ax' lgsfosf] ;+nUgtf, ;fy} ;do;fk]If u'0f:t/Lo / bIftfd'vL ;]jf k|jfx • k]zfutPjd\ u'0f:t/Lo pRr gLltut;'emfj • j[xb / bIftfo'Qm 1fgdf cfwfl/t ;]jf

28. o; ;ldltn] dGqfnoutcfGtl/s n]vfk/LIf0f k2tLdf hfg ;'emfj ug'{sf] sf/0f • cfGtl/s lgoGq0fsf] dxTj, o;dfdGqfnoutcfn]ksf] e"ldsfcfjZos • pQ/bfloTjlgjf{xsf x/]s kIf / sfo{dfk|ToIf ;xof]usf] cfjZostf • cfn]kn] ljz]if1tfsf cfwf/dfAoj:yfkgsf x/]s kIf / sfo{nfO{ ;xof]u ug'{kg]{ dfu / cfjZostf • k|rlntdfGotf / l;4fGtnfO{ cfTd;ft u/L ljZjdf /fd|f] cEof;sf ?kdfcfGtl/s lgoGq0f k|0ffnLsf] cleGgcjojsf] ?kdfhf]lvdAoj:yfkg ;lxtsf] dGqfnoutcfGtl/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

29. k|ltj]bgn] ;'emfj u/]sf] b"/b[li6, Wo]o / /0fgLltx? != cfGtl/s n]vfk/LIf0fsf] b"/b[li6 (Vision) • æ;du| cfly{s cg'zf;gsfodug{ cfGtl/s lgoGq0f k|0ffnLsf] cleGgcËsf] ?kdfcfGtl/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 .

30. #= /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 gLltlgdf{0f, sfof{Gjog / cg'udgdf a:t'uttf #=$=cfGtl/s n]vfk/LIf0fdf dfgj ;+;fwgsf] pTkfbsTjclej[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 ;+oGqlgdf{0f

31. ;ldltsf] ;'emfj ;DjGwdfdn]lgsfsf] ;f]r -!.#_ xfd|f] ;'wf/n] lgDg # s'/fnfO{ ;Djf]wgug'{k5{ M • ;+/rgfut ;'wf/ • sfo{ut ;'wf/ • Jojxf/ut ;'wf/ • ;+u7g ;+/rgf • chain of Command • sfo{ gLlttyfsfo{ljlwx? • k/LIfssf] IfdtftyfbIftf • lgoGq0f / ;'kl/j]If0f • k|ltj]bg / pkof]u • cfr/0f • sfo{;+:s[ltsf] ljsf;

32. ;ldltsf] ;'emfj ;DjGwdfdn]lgsfsf] ;f]r -@.#_ • ;'wf/sfnflub'O{ vDj] /0fgLlt (Two Pillar Strategy) sf] cjnDjg • jt{dfg k4ltsf] ;'b[l9s/0f ug{] • cfGtl/s lgoGq0f k4lt lqmoflzn u/fpgJoj:yfksLocf}hf/sf] ?kdfcfn]knfO{ :yflktug]{ u/L k'gM;{+/rgfug]{ • o; /0fgLltdf cfwfl/t e} lgDg $ k|sf/n] ;'wf/ sfo{nfO{ c3L j9fpg] • cfn]ksf] nfludfgj ;+zfwgsf] Joj:yf • cfn]k ug]{ JolQmsf] 1fg, ;Lk / bIftf • cfn]k sfo{sf] k|lqmofutJoj:yfkg • cfn]ksf] ;'emfjsf] pkof]u

33. ;ldltsf] ;'emfj ;DjGwdfdn]lgsfsf] ;f]r -#.#_ • ;'emfj ;ldltsf] l;kmfl/z cg';f/ lb3{sfnLg ?kdfdGqfnout k4ltdf hfg] u/L ;'wf/ sfo{x? ub}{ n}hfg] • xfnsf] cfn]ksf] ;sf/fTdskIfx? ul0flto z'4tf, lgoldttf / lx;fjldnfg ;DjGwLsfo{dfsf]n]lgsfjf6 ztk|ltztcfn]k ug]{ • dn]lgsfdfcfn]k dxfzfvfsf] :yfkgf u/L o;sf] ;dGjo / ;xlhs/0fsf] nflu s]Gb|Lolgsfosf] ?kdf :yflktug]{ • dn]lgsfn] sf]n]lgsfdfkm{t 6f]nLjgfO{ -dGqfno/ljefu ;d]t ;+nUg u/fO{_ hf]lvddfcfwfl/t cfn]k sfo{sf] z'?jftug]{ .

34. dn]lgsfn] cfn]k ;'wf/sfnflurfn]sfsbd / sfo{qmdx? • cfn]k tflnd • cfn]k cg'udg • k|ltj]bgsf] Plss[t ljj/0f tof/L / ;fj{hlgsLs/0f • 5flgPsf % j6f lhNnfdfgd"gfsf] ?kdfcfn]ksf] sfo{;Dkfbg x]g]{ • 5flgPsf ;"rsx?sf] Central Tracking ug]{

35. sf]n]lgsfx?jf6 ul/Psf] ck]Iff • cfn]k lgb]{lzsfsf] k|of]u x'g]5 • rf}dfl;s ?kdfcfn]k e} k|ltj]bgx'g]5 • cfn]ksf ;'emfjx?sf] sfof{Gjogsf] jf/]dfk|ltj]bgx'g]5 • lhNnfdfcfn]k k|ltj]bgsf] ;DjGwdfcGtlqm{of x'g]5 • lhNnftxdfcfn]k k|ltj]bgsf] ;fj{hlgsLs/0f x'g]5

36. cfn]k ;'wf/sf] sfo{utnIo • rfn' jif{sfnfluljz]if focusul/Psf ;"rsx? • lgjf{rgsfof{nosf] vr{sf] cfn]k / l:ylt • tnjLk|ltj]bg / tnjLvr{ • s/ s6\6L / ;dodf s/ bflvnf • sfo{;+rfngsf]ifdfePsf] ;j} vr{sf] cfn]k u/] gu/]sf] • cfn]k k|ltj]bgsf] Response u/] gu/]sf] • cGo s]xL ;"rsx? hf]lvdsfcfwf/dfykug{ ;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]lvlgoldt ?kdfjflif{s k|ltj]bgdf ;/sf/L ;DklQsf] nut cBfjlwsug]{ sfo{nfO{ dn]lgsfdful/g] jflif{s k|ltj]bg;Fu cfj4 ul/Psf]n] ;f] cg';f/ ljj/0f k7fpg]

38. xfnsf] ;/sf/L ;DklQsf] nutsf] d'Voljz]iftfx? • 3/hUuf ;DjGwL ^( lhNnfsf !^*^ sfof{nosf] ljj/0f clen]lvs/0f ul/Psf] • ;jf/L ;fwg ;DjGwL ^& lhNnfsf !*%$ sfof{nosf] ljj/0fclen]lvs/0ful/Psf • nueu ;j} sfof{nosf] ;DklQljj/0f ;d]l6Ps]f lhNnfM @j6f -dsjfgk'/ / tgxF'_ • s'g} klg ;DklQljj/0f k|fKtgePsf] lhNnfM % j6f -u'NdL, dgfË, d'u', 8f]Nkf, h'Dnf / hfh/sf]6_ • s'g}klg 3/ ;DjGwLljj/0f k|fKtgePsf] lhNnfMdflypNn]v ePsf %j6f lhNnf ;lxtyk @ j6f -kfFry/ / ef]hk'/_u/L hDdf & lhNnf

39. cGtlqmof / ;'emfjx?