Official Gazette n° 02 of 10/01/2011 44 AMABWIRIZA ... - e-tegeko
Official Gazette n° 02 of 10/01/2011 44 AMABWIRIZA ... - e-tegeko
Official Gazette n° 02 of 10/01/2011 44 AMABWIRIZA ... - e-tegeko
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Ingingo ya 25: Inshingano za Komite y'Igenzura<br />
Mu nshingano z'ibanze za komite y'igenzura harimo<br />
izi zikurikira ariko zitagarukiye gusa:<br />
1. Kugenzura ko ibitabo n’inyandiko by’imari<br />
byateguriwe igihe kandi mu buryo bunoze<br />
no kwihutisha itangazwa ry’ibaruramari rya<br />
buri mwaka;<br />
2. Gusuzuma amagenzura ya banki harimo<br />
gahunda y'igenzura rya banki, ibyavuye mu<br />
igenzura ryo mu kigo no gutanga<br />
umwanzuro ku ngamba ubuyobozi bugomba<br />
gufata;<br />
3. Gusuzuma raporo z'igenzura ryo mu kigo<br />
n'akamaro zagize muri rusange, ibyo<br />
igenzura ryarebaga n'uko ryabivuye imuzi,<br />
raporo zakozwe ku igenzura ryo mu kigo<br />
n'imyanzuro yatanzwe no kwemeza niba<br />
harafashwe ingamba zikwiye;<br />
4. Gusuzuma ihuzabikorwa hagati y'umurimo<br />
w'igenzura ryo mu kigo n'uw'abagenzuzi<br />
b’imari baturutse hanze;<br />
5. Gutanga amazina y'abagenzuzi baturutse<br />
hanze abafite imigabane muri banki<br />
batoranyamo abo bashyira mu myanya;<br />
6. Gusuzuma no gukurikirana ubwigenge mu<br />
mikorere n'ukuri kwa raporo y'abagenzuzi<br />
<strong>Official</strong> <strong>Gazette</strong> <strong>n°</strong> <strong>02</strong> <strong>of</strong> <strong>10</strong>/<strong>01</strong>/2<strong>01</strong>1<br />
Article 25: Responsibility <strong>of</strong> audit committee<br />
The primary responsibilities <strong>of</strong> the Audit<br />
Committee shall include, but not limited to the<br />
following:<br />
1. Ensure that the accounts are prepared in a<br />
timely and accurate manner to facilitate;<br />
prompt publication <strong>of</strong> annual accounts;<br />
2. Review internal controls, including the<br />
scope <strong>of</strong> the internal audit programme, the<br />
internal audit findings, and recommend<br />
action to be taken by management;<br />
3. Review internal audit reports and their<br />
overall effectiveness, the scope and depth<br />
<strong>of</strong> audit coverage, reports on internal<br />
control and any recommendations, and<br />
confirm that appropriate action has been<br />
taken;<br />
4. Review coordination between the internal<br />
audit function and external auditors;<br />
5. Nominate external auditors for<br />
appointment by shareholders;<br />
6. Review and monitor the external auditors’<br />
independence and objectivity, taking into<br />
65<br />
Article 25: Attributions du Comité d’audit<br />
Les principales attributions du Comité d’audit<br />
incluent, à titre non limitatif, les attributions<br />
suivantes :<br />
1. s’assurer de la préparation en temps<br />
opportun et de manière fiable des comptes<br />
en vue de faciliter la publication rapide des<br />
états financiers de fin d’exercice ;<br />
2. examiner les contrôles internes, notamment<br />
l’étendue du programme d’audit interne,<br />
les conclusions des audits internes et<br />
recommander les mesures à prendre par la<br />
direction ;<br />
3. examiner les rapports d’audit interne et<br />
leur efficacité globale, l’étendue et la<br />
pr<strong>of</strong>ondeur de l’examen mené lors des<br />
vérifications, les rapports sur le contrôle<br />
interne et toutes recommandations, et<br />
confirmer que des mesures appropriées ont<br />
été prises ;<br />
4. examiner la coordination entre la fonction<br />
d’audit interne et les auditeurs externes ;<br />
5. proposer des auditeurs externes à la<br />
nomination des actionnaires ;<br />
6. examiner et veiller à l’indépendance et à<br />
l’objectivité des auditeurs externes en