Auditoria

Vide “Observações incluída em 3.5.2011

GHPRQVWUDo}HV FRQWiEHLV WRGDYLD QmR SURSLFLD VHJXUDQoD GH TXH WRGRV RV DVVXQWRVUHOHYDQWHVIRUDPLGHQWLILFDGRV  1$785(=$'26352&(',0(1726  2V SURFHGLPHQWRV SDUD D UHYLVmR OLPLWDGD GH GHPRQVWUDo}HV FRQWiEHLV FRQVLVWHP SULQFLSDOPHQWH QD REWHQomR GH LQIRUPDo}HV H HQWHQGLPHQWR GRV FULWpULRV DGRWDGRV QD HODERUDomR GDV UHIHULGDV GHPRQVWUDo}HV QD DSOLFDomR GH SURFHGLPHQWRV GH UHYLVmR DQDOtWLFD GRV GDGRV ILQDQFHLURV H DYHULJXDo}HV MXQWR DRVUHVSRQViYHLVSHODViUHDVFRQWiELOHILQDQFHLUD  'DGR R FDUiWHU OLPLWDGR GHVVD UHYLVmR R HQWHQGLPHQWR GRV VLVWHPDV GH FRQWUROHV RSHUDFLRQDLV H DGPLQLVWUDWLYRV R FRQKHFLPHQWR GRV SURFHGLPHQWRV SDUD UHJLVWUR GDV RSHUDo}HV H GRV SULQFtSLRV FRQWiEHLV DSOLFiYHLV j HODERUDomR GDV GHPRQVWUDo}HV FRQWiEHLV GD HQWLGDGH VmR FRQGLo}HV HVVHQFLDLV SDUD D HIHWLYLGDGHGDH[HFXomRGDUHYLVmROLPLWDGD  &DVR R DXGLWRU TXH QmR WHQKD H[HFXWDGR DXGLWRULD QR H[HUFtFLR DQWHULRU GHYHUi DGRWDU SURFHGLPHQWRV GH DXGLWRULD DGLFLRQDLV jTXHOHV HVWDEHOHFLGRV SDUD HVWDUHYLVmR  'HVVH PRGR RV SURFHGLPHQWRV GH DXGLWRULD DSOLFiYHLV j UHYLVmR OLPLWDGD GH GHPRQVWUDo}HV FRQWiEHLV LQFOXVLYH QD UHYLVmR GH GHPRQVWUDo}HV FRQWiEHLV GH FRQWURODGDVHFROLJDGDVUHOHYDQWHVHVWmRDSUHVHQWDGRVFRPRVHJXH D $QH[R ,  3URFHGLPHQWRV GH DXGLWRULD HVSHFLILFDPHQWH DSOLFiYHLV j UHYLVmR OLPLWDGDGHGHPRQVWUDo}HVFRQWiEHLV E$QH[R,,3URFHGLPHQWRVGHDXGLWRULDDGLFLRQDLVjUHYLVmROLPLWDGDTXDQGRR DXGLWRUQmRWHQKDH[DPLQDGRDVGHPRQVWUDo}HVFRQWiEHLVGRH[HUFtFLRDQWHULRU  $ GHWHUPLQDomR GD H[WHQVmR GRV SURFHGLPHQWRV GHVFULWRV QRV $QH[RV , H ,, GHYHUiVHUIHLWDFRQVLGHUDQGRRVVHJXLQWHVIDWRUHV D 2 FRQKHFLPHQWR GR DXGLWRU VREUH R VLVWHPD FRQWiELO H RV FRQWUROHV LQWHUQRV p XP IDWRU LPSRUWDQWH QD H[HFXomR GD UHYLVmR OLPLWDGD 2