नेपाल राष्ट्र बैंकका पूर्व गवर्नर युवराज खतिवड़ाले केहि समय अघि बोल्नुभएको अभिव्यक्तिप्रति नेपाली सिए बजारमा कार्यरत कतिपय सिएहरुले असन्तुस्टी जनाएका छन्। केहि समय अघि द हिमालयन टाईम्समा प्रकाशित अनुसार पूर्व गवर्नर खतिवड़ाले नेपाली सिए क्षेत्रमा कार्यरत सिएहरुको कार्यमा धेरै कमजोरी देखिएकाले बिदेशी लेखा ब्यबसायीहरुलाई पनि नेपाली बैंक तथा वित्तीय संस्थाहरुको लेखापरीक्षण कार्यमा संलग्न गराउनु पर्ने अभिव्यक्ति दिनुभएको थियो। मार्च १२ तारिख २०१५ का दिन द होमालायन टाईम्समा प्रकाशित समाचार यस्तो थियो :international auditing companies
audits of domestic banks and financial institutions (BFIs), indicating
the quality of chartered accountants (CAs) here was not up to
international standards. “It may cost many times more to hire international auditors … but if
you give peanuts, you will only get monkeys,” the central bank governor
told a conference on financial fraud organised here by National Banking
Institute,
referring to the adage, which roughly means one cannot expect quality service from low-paid employees. The quality of domestic CAs, who conduct external audits of BFIs, has
often been questioned because NRB has detected holes in many balance
sheets approved by domestic CAs.
Take the case of Grand Bank, for instance. Its capital adequacy ratio,
which stood at 12.43 per cent at the end of third quarter of last fiscal
year, had slumped to 4.07 per cent by end of that year.
At that time, many had expressed disbelief, as such rapid erosion in
the ratio — which gauges a banking institution’s strength to absorb
shocks and ability to extend loans — in such a short period of time was
deemed impossible.
Since the poor financial health of the bank was made public after entry
of a new CEO in the bank, it was suspected that the previous chief
executive had deliberately tried to hide the problem. It was also deemed
that external auditors had colluded with the previous CEO to sweep the
issue under the carpet.“It is true that our CAs lack skill. But because of legal barriers, we
cannot hire foreign auditors to conduct audits,” Spokesperson at the
Office of the Auditor General Babu Ram Gautam said.
As per the Institute of Chartered Accountants of Nepal, the regulatory
body for auditors, foreign auditors can only extend consultancy service
here but cannot conduct audits of banks and financial institutions.“I
have discussed this issue with the Auditor General,” Khatiwada said.
प्रतिक्रिया दिनुहोस्