3.4 Competencias de Auditores de SGC
July 29, 2022 | Author: Anonymous | Category: N/A
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9.8 Ilapmtmji`cs hm cuh`tlrms hm YBI. Ilapmtmji`cs y kco`n`hchms msmji`cnms hm uj cuh`tlr hm icn`hch pcrc csmburcr mn àx`tl hm nc cuh`tlrác `jtmrjc hm icn`hch qum rmcn`imj4
3.- Hmom alstrcr `apcri`cn`hch, s`jimr`hch y kljmst`hch mj tlhl alamjtl hmn prlimsl hm nc cuh`tlrác hm icn`hch.
?.- Xmjmr h`sirmi`ùj tltcn mj nls csujtls y actmr`cs rmv`schcs hurcjtm h`ikl prlimsl, rmspmtcjhl mj tlhl alamjtl nc aãx`ac hm iljg`hmji`cn`hch hm nc lrbcj`zci`ùj.
9.- Kc hm smr ujc pmrsljc ilaprmjs`onm y co`mrtc c cimptcr h`gmrmjtms v`s`ljms cntmrjct`vcs iljs`hmrcjhl, pcrc mnnl, nc cplrtci`ùj hm jumvcs `hmcs prlpumstcs.
8.- Acjtmjmr i`mrtc h`stcji`c y h`pnlaci`c mj mn trctl ilj ncs h`gmrmjtms pmrsljcs ilj ncs qum kc hm trctcr hurcjtm nc rmcn`zci`ùj hm nc cuh`tlrác `jtmrjc.
=.- Xmjmr g`ramzc mj ncs hmi`s`ljms tlachcs mj tlhl alamjtl. Ilj mstl, jls rmgmr`als c qum c nc klrc hm rmhcitcr su `jglram ` jglram g`jcn ilj nc vcnlrci`ùj hm nc cuh`tlrác jl hmom jmbli`cr ilj nc lrbcj`zci`ùj nc iljs`hmrci`ùj hm i`mrtcs `jiljglra`hchms, s`jl qum, hmom `jinu`r tlhl cqumnnl qum iljs`hmrc jmimscr`l mj mn `jglram, c pmscr hm qum mnnl nm nnmvm c hmsciumrhls ilj nc lrbcj`zci`ùj cuh`tchc mj iumst`ùj plr jl qumrmr mstc ônt`ac cimptcr tcn `jglram.
7.- Hmom smr ujc pmrsljc auy losmrvchlrc, ilj icpci`hch hm qum nls pmqumóls hmtcnnms jl sm nm pcsmj plr cntl.
2.- Kc hm tmjmr nc icpci`hch hm mjtmjhmr h`gmrmjtms s`tuci`ljms y smr iljsi`mjtm hm ncs a`sacs.
;.- Ymr ujc pmrsljcn vmrsãt`n, mj mn smjt`hl hm qum smpc calnhcrsm c h`gmrmjtms mjtlrjls y iljtmxtls ilj gci`n`hch.
0.- Hmom smr cntcamjtm mx`bmjtm mj iucjtl cn nlbrl hm nncs cs amtcs mstconmi`hcs mj mn prlimsl hm cuh`tlrác qum rmcn`im.
36.- Nc glraunci`ùj hm ncs iljinus`ljms g`jcnms c ncs qum nm nnmvm nc cuh`tlrác `jtmrjc hm icn`hch rmcn`zchc cn YBI hmom mstcr gujhcamjtchc mj mn lplrtujl cjãn`s`s rmcn`zchl c ncs mv`hmji`cs kcnnchcs, y nc mxpn`ici`ùj hm tcnms iljinus`ljms kcj hm glrauncrsm ilj rczljca`mjtls nùb`ils.
33.- Alstrcr mj tlhl alamjtl smbur`hch hm nl qum kcim y hm sá a`sal. 3?.- Nc lodmt`v`hch qum sm nm mx`bm jl hmom vmrsm hmsv`rtuchc plr prmdu`i`ls qum puh`mrc tmjmr. Vmrl chmaãs hm tlhcs mstcs ilapmtmji`cs y kco`n`hchms msmji`cnms hm uj cuh`tlr hm icn`hch, hmomals iljs`hmrcr nc iljt`juc jmims`hch hm citucn`zcr nc glraci`ùj ilj nc qum mn a`sac iumjtc, mj guji`ùj hm ncs rmv`s`ljms qum sm vcycj bmjmrcjhl mj mn smitlr, mj mstm icsl hm nc icn`hch.
Nc @YL 306334?63; H`rmitr`ims pcrc nc Cuh`tlrác hm nls Y`stmacs hm Bmst`ùj ms ut`n`zchc cnrmhmhlr hmn aujhl plr lrbcj`zci`ljms qum lgrmimj mn smrv`i`l hm glraci`ùj hm Cuh`tlrms hm nls Y`stmacs hm Bmst`ùj, tcjtl pcrc nc lotmji`ùj hm nls iljli`a`mjtls jmimscr`ls mj cuh`tlrács ilal mj su imrt`g`ici`ùj. Nc puon`ici`ùj hm nc @YL 306334?63; gum brci`cs c qum sm kcj puon`ichl jumvcs Jlracs hm Y`stmacs hm Bmst`ùj ncs iucnms iumjtcj ilj ujc Mstruiturc hm Cntl J`vmn, hljhm t`mjmj ujc mstruiturc ilaôj, rmqu`s`tls msmji`cnms, `hàjt`ils, tàra`jls ilaujms y hmg`j`i`ljms msmji`cnms. Brci`cs c mscs jumvcs puon`ici`ljms sm tmjác nc jmims`hch hm iljs`hmrcr uj mjglqum aãs capn`l pcrc nc Cuh`tlrác hm nls Y`stmacs hm Bmst`ùj, csá ilal hm prlplri`ljcr ujc lr`mjtci`ùj aãs bmjàr`ic. Mstc jlrac prlplri`ljc lr`mjtci`ùj slorm nc bmst`ùj hm uj prlbrcac hm cuh`tlrác, slorm nc pncj`g`ici`ùj y nc rmcn`zci`ùj hm cuh`tlrács hm Y`stmacs hm Bmst`ùj, csá ilal slorm nc ilapmtmji`c y mvcnuci`ùj hm uj cuh`tlr y uj mqu`pl cuh`tlr. Nls rmsuntchls hm ncs cuh`tlrács mj ocsm c nc @YL 306334?63; prlplri`ljcj ncs mjtrchcs pcrc mn cspmitl hm cjãn`s`s hm nc pncj`g`ici`ùj hmn jmbli`l y pumhmj iljtr`ou`r c nc `hmjt`g`ici`ùj hm jmims`hchms y cit`v`hchms hm amdlrc.
Cjtms hm iljt`jucr ilj mstm crtáiunl, ms jmimscr`l hmg`j`r quà ms ujc cuh`tlrác csá ilal nc hmg`j`i`ùj hm cuh`tlr. Ymbôj nc @YL 306334?63; ujc cuh`tlrác ms mn prlimsl s`stàa`il, `jhmpmjh`mjtm y hliuamjtchl pcrc lotmjmr mv`hmji`cs lodmt`vcs y mvcnucrncs hm acjmrc lodmt`vc ilj mn g`j hm hmtmra`jcr mn brchl mj qum sm iuapnmj nls ir`tmr`ls hm cuh`tlrác. Hm `bucn acjmrc hmg`jm cn cuh`tlr ilal nc pmrsljc qum nnmvc c icol ujc cuh`tlrác.
3 GL_ACI@ÙJ HM C]H@XL_MY HM NLY Y@YXMACY HM BMYX@ÙJ Nc glraci`ùj hm Cuh`tlrms hm nls Y`stmacs hm Bmst`ùj ms ujc jmims`hch hm ncs n cs lrbcj`zci`ljms qum tlacj nc hmi`s`ùj mstrctàb`ic hm acjmdcr ujl l aãs Y`stmacs hm Bmst`ùj. Nc `aplrtcji`c hm mstc g`burc ms qum mnnls slj mn altlr pr`ji`pcn pcrc mn acjtmj`a`mjtl y amdlrca`mjtl hmn Y`stmac hm Bmst`ùj l Y`stmac @jtmbrchl hm Bmst`ùj hm nc lrbcj`zci`ùj. Vcrc qum ujc pmrsljc nlbrm nc ilapmtmji`c ilal Cuh`tlr hm nls Y`stmacs hm Bmst`ùj rmqu`mrm4
Ilapnmtcr mx`tlscamjtm nls prlbrcacs hm glraci`ùj qum iuormj nls iljli`a`mjtls y kco`n`hchms oãs`ics hm uj cuh`tlr.
Vcrc tlhls nls prlbrcacs qum nc n c pmrsljm iursm hurcjtm su glraci`ùj ilal Cuh`tlr hm nls Y`stmacs hm Bmst`ùj pcrc qum nls iuna`jm hm glrac mx`tlsc hmomrã cprlocr nls mxãamjms ilrrmspljh`mjtms.
Nc lotmji`ùj hm mxpmr`mji`c mj ujc guji`ùj prlgms`ljcn qum `jvlnuirm mn mdmri`i`l hm du`i`l, nc tlac hm hmi`s`ljms, nc slnui`ùj hm prlonmacs y nc ilauj`ici`ùj ilj a`maorls hm nc h`rmii`ùj, prlgms`ljcnms, pcrms, in`mjtms y ltrcs pcrtms `jtmrmschcs.
Ym hmom ilapnmamjtcr ilj nc glraci`ùj y mxpmr`mji`c mj ujc h`si`pn`jc y smitlr hm Y`stmacs hm Bmst`ùj mspmiág`ils.
Hmom lotmjmr nc mxpmr`mji`c mj cuh`tlrács chqu`r`hc ocdl nc supmrv`s`ùj hm uj cuh`tlr ilapmtmjtm mj nc a`sac h`si`pn`jc.
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Hmo`hl c nl cjtmr`lr plhrács nnmbcr c pmjscr qum pcrc qum ujc pmrsljc pumhc smr glrachc ilal Cuh`tlr hm nls Y`stmacs hm Bmst`ùj jmims`tc tmjmr mstuh`ls uj`vmrs`tcr`ls hmo`hl c nc ilapnmd`hch qum rmprmsmjtc mstc glraci`ùj, pmrl jl ms csá plrqum ujc pmrsljc s`j mstuh`ls uj`vmrs`tcr`ls amh`cjtm su hmscrrlnnl ncolrcn n colrcn lot`mjm nls iljli`a`mjtls tàij`ils jmimscr`ls qum rmqu`mrm pcrc ilaprmjhmr tlhc msc ilapnmd`hch y hmscrrlnncrnc hm glrac mgmit`vc. Ms `aplrtcjtm qum smpcs qum nls Cuh`tlrms hm nls Y`stmacs hm Bmst`ùj mj ocsm c nc @YL 306334?63; pumhmj smr pmrsljcs ilj cnbujc prlgms`ùj l pmrsljcs ilj mstuh`ls `jgmr`lrms cn j`vmn supmr`lr.
]j Cuh`tlr hm nls Y`stmacs hm Bmst`ùj mj ocsm c nc @YL 306334?63; hmom smr icpcz hm rmcn`zcr cuh`tlrács c ncs jlracs hm Y`stmacs hm Bmst`ùj u ltrls hliuamjtls jlract`vls. Chmaãs hm qum hmomj smr icpcims hm rmcn`zcr hm glrac mgmit`vc cuh`tlrács c Y`stmacs @jtmbrchls hm Bmst`ùj hmo`hl c qum nc jlrac @YL 306334?63; chlptc uj mjglqum hm cuh`tlrác ilao`jchc iucjhl sm cuh`tcj dujtls hls l aãs Y`stmacs hm Bmst`ùj hm h`st`jtcs h`si`pn`jcs. Iucjhl mstls s`stmacs mstãj `jtmbrchls mj uj ôj`il Y`stmac hm Bmst`ùj, nls pr`ji`p`ls y prlimsls hm cuh`tlrác slj nls a`sals qum pcrc ujc cuh`tlrác ilao`jchc (c vmims, nncachc cuh`tlrác `jtmbrchc), nc iucn pcrc qum nl smpcs ms ujc cuh`tlrác nnmvchc c icol iljdujtcamjtm c uj ôj`il cuh`tchl mj hls l aãs Y`stmacs hm Bmst`ùj. Cn cuh`tcr c uj Y`stmac @jtmbrchl hm Bmst`ùj, mn cuh`tlr hmom tmjmr iljli`a`mjtl hm ncs `jtmrcii`ljms mjtrm nls h`st`jtls Y`stmacs hm Bmst`ùj, tcao`àj hmom ilaprmjhmr nls rmqu`s`tls hm ichc ujc hm ncs jlracs hm Y`stmacs hm Bmst`ùj qum sm cuh`tcj y rmiljlimr nls náa`tms hm su ilapmtmji`c mj ichc ujc hm ncs h`si`pn`jcs.
? ILAVMXMJI@CY HM ]J C]H@XL_ HM NLY Y@YXMACY HM BMYX@ÙJ Ncs ilapmtmji`cs ilj ncs qum iumjtc uj Cuh`tlr hm nls Y`stmacs hm Bmst`ùj ncs lot`mjm hm su glraci`ùj ilal cuh`tlr, hm su mxpmr`mji`c mj cuh`tlrács y hmn `jtmricao`l hm `hmcs y mxpmr`mji`c ilj ltrls cuh`tlrms. Nc glraci`ùj sùnl ms nc ocsm y pcrc qum su hmsmapmól y mgmit`v`hch cnicjimj ichc vmz aãs uj amdlr j`vmn hmom mstcr hmjtrl hm ncs cuh`tlrács, sùnl ilj nc prãit`ic nls lotmjhrã. Csá qum ncs ilapmtmji`cs ilj ncs qum hmom iljtcr uj Cuh`tlr hm nls Y`stmacs hm Bmst`ùj slj4 3. Vr`ji`p`ls, prlimsls y aàtlhls hm cuh`tlrác. Mstl nm pmra`tm cn cuh`tlr csmburcrsm hm qum ncs cuh`tlrács sm rmcn`zcrãj hm acjmrc ilkmrmjtm y s`stmaãt`ic, hljhm mn cuh`tlr hmom smr icpcz hm4 c. Ilaprmjhmr nls t`pls hm r`msbls y lplrtuj`hchms csli`chls ilj nc cuh`tlrác y nls pr`ji`p`ls hmn mjglqum ocschl mj r`msbls pcrc nc cuh`tlrác. o. Vncj`g`icr y lrbcj`zcr mn trcocdl mg`iczamjtm. i. _mcn`zcr cuh`tlrác mj mn klrcr`l cilrhchl. h. Mstconmimr pr`lr`hchms. m. Ilauj`icrsm hm glrac mgmit`vc. g. _milp`ncr `jglraci`ùj mg`iczamjtm, chmaãs hm vmr`g`icr su pmrt`jmji`c y mxcit`tuh. b. Acjmdcr chmiuchcamjtm kmrrca`mjtcs hm aumstrml.
k. Ilaprmjhmr y iljs`hmrcrm ncs lp`j`ljms hm nls mxpmrtls. `. Cuh`tcr uj prlimsl hm pr`ji`p`l c g`j, `jinuymjhl ncs `jtmrrmnci`ljms ilj ltrls prlimsls y h`gmrmjtms guji`ljms. d. Iljg`racr qum nc mv`hmji`c rmilp`nchc ms sug`i`mjtm y cprlp`chc pcrc cplycr kcnnczbls y iljinus`ljms hm nc cuh`tlrác. e. Mvcnucr nls gcitlrms qum pumhmj cgmitcr c nc g`co`n`hch hm nc `jglraci`ùj rmilp`nchc. n. Hliuamjtcr cit`v`hchms y kcnnczbls hm nc cuh`tlrác, chmaãs hm prmpcrcr `jglrams. a. Acjtmjmr nc iljg`hmji`cn`hch y smbur`hch hm nc `jglraci`ùj. ?. Jlracs hm Y`stmacs hm Bmst`ùj y ltrcs rmgmrmji`cs Nm pmra`tmj cn cuh`tlr ilaprmjhmr mn cnicjim hm nc cuh`tlrác y cpn`icr ir`tmr`ls hm cuh`tlrác, hljhm tcao`àj mstls hliuamjtls hmomj iuor`r4 c. Ncs jlracs hm Y`stmacs hm Bmst`ùj u ltrl hliuamjtls jlract`vls l hm lr`mjtci`ùj / cplyl uschls pcrc mstconmimr nls ir`tmr`ls l nls aàtlhls hm cuh`tlrác. o. Nc cpn`ici`ùj hm jlracs hm Y`stmacs hm Bmst`ùj plr pcrtm hmn cuh`tchl y hm ltrcs lrbcj`zci`ljms. i. Ncs rmnci`ljms m `jtmrcii`ljms mjtrm nls prlimsls hm nls Y`stmacs hm Bmst`ùj. h. Nc ilaprmjs`ùj hm nc `aplrtcji`c y nc pr`lr`hch hm ncs aônt`pnms jlracs l rmgmrmji`cs. m. Nc cpn`ici`ùj hm jlracs l hm rmgmrmji`cs c ncs h`gmrmjtms s`tuci`ljms hm cuh`tlrác. Mj mstm pujtl qumrmals hmstcicr qum nc @YL 306334?63; or`jhc lr`mjtci`ùj pcrc rmcn`zcr cuh`tlrács hm Y`stmacs hm Bmst`ùj ilal nl pumhmj smr4
@YL 06634?63= Y`stmac hm Bmst`ùj hm nc Icn`hch.
@YL 386634?63= Y`stmac hm Bmst`ùj Cao`mjtcn.
@YL 8=6634?63; Y`stmac hm Bmst`ùj hm nc Ymbur`hch y Ycnuh mj mn Xrcocdl.
@CXG 370804?637 Y`stmac hm Bmst`ùj hm nc Icn`hch Cutlaltr`z.
Mjtrm ltrcs.
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Vlr mdmapnl, vcals c pljmr mn msimjcr`l mj mn qum mjtrcs c trcocdcr c ujc lrbcj`zci`ùj hljhm acjmdcj uj Y`stmac hm Bmst`ùj hm nc Icn`hch mj ocsm c nc @YL 06634?63=, nc iucn ms ujc Jlrac hm Mstcjhcr`zci`ùj qum tô hla`jcs, pmrl jl t`mjms nc glraci`ùj ilal Cuh`tlr hm nls Y`stmacs hm Bmst`ùj y ilal pcrtm hm tus cit`v`hchms ms mn cuh`tcr cn Y`stmac hm Bmst`ùj hm nc Icn`hch, mjtljims pcrc plhmr rmcn`zcr mscs cuh`tlrács hmoms lotmjmr msc glraci`ùj mj ocsm c nc @YL 306334?63;. Nl cjtmr`lr cpn`ic pcrc iucnqu`mr Jlrac hm Mstcjhcr`zci`ùj, Mstcjhcr`zci`ùj, yc smc ujc Jlrac @YL, ujc JLA, ujc JA[ l iucnqu`mr ltrc hm rmgmrmji`c. Y` tu s`tuci`ùj ms qum hmoms cuh`tcr c aãs hm uj Y`stmac hm Bmst`ùj ilal plhrác smr c uj Y`stmac hm Bmst`ùj hm nc Icn`hch, c uj Y`stmac hm Bmst`ùj Cao`mjtcn y c uj Y`stmac hm Bmst`ùj hm nc Ymbur`hch y Ycnuh mj mn Xrcocdl tcao`àj nl pumhms rmcn`zcr. Ilal nl v`als cjtmr`lramjtm nl qum rmqu`mrms ms tmjmr nc ilapmtmji`c i lapmtmji`c ilal Cuh`tlr hm nls Y`stmacs hm Bmst`ùj y iljlimr nls rmqu`s`tls hm ichc ujc hm ncs Jlracs hm Mstcjhcr`zci`ùj ilrrmspljh`mjtms c ichc Y`stmac hm Bmst`ùj, qum nl aãs iljvmj`mjtm pcrc nnc c lrbcj`zci`ùj hljhm trcocdcs y pcrc tá ms mn acjmdcr uj Y`stmac @jtmbrchl hm Bmst`ùj mj nubcr hm acjmdcr Y`stmacs hm Bmst`ùj hm glrac `jhmpmjh`mjtm.
9. Nc lrbcj`zci`ùj y su iljtmxtl Mn Cuh`tlr hm nls Y`stmacs hm Bmst`ùj cn tmjmr mn iljli`a`mjtl hm nc lrbcj`zci`ùj y su iljtmxtl hmom smr ilapmtmjtm pcrc hmtmra`jcr4 c. Ncs jmims`hchms y mxpmitct`vcs hm ncs pcrtms `jtmrmschcs smbôj mn cnicjim hmn Y`stmac hm Bmst`ùj. o. Mn t`pl hm lrbcj`zci`ùj, su blomrjcjzc, tcacól, mstruiturc, guji`ljms y rmnci`ljms. i. Nls bmjmrcnms hmn jmbli`l y hm nc bmst`ùj, nls prlimsls y nc tmra`jlnlbác rmnci`ljchc, `jinuymjhl nc pncj`g`ici`ùj, nc prmpcrci`ùj hm prmsupumstls y hm nc bmst`ùj hm ncs pmrsljcs. h. Nls cspmitls iunturcnms y sli`cnms hmn cuh`tchl. 8. _mqu`s`tls nmbcnms y rmbncamjtcr`ls cpn`iconms y ltrls rmqu`s`tls Mstls rmqu`s`tls pmra`tmj cn cuh`tlr smr iljsi`mjtm hm nls rmqu`s`tls hm nc lrbcj`zci`ùj y trcocdcr hm ciumrhl ilj mnnls. Nls iljli`a`mjtls y ncs kco`n`hchms mspmiág`ils hm nc dur`sh`ii`ùj l hm ncs cit`v`hchms, cit`v`hchms, prlimsls, prlimsls, prlhuitls y smrv`i`ls hmn cu cuh`tchl h`tchl hmomrácj iuor`r4 c. Nls rmqu`s`tls nmbcnms y rmbncamjtcr`ls y sus cutlr`hchms buomrjcamjtcnms. o. Nc tmra`jlnlbác nmbcn oãs`ic.
i. Nls iljtrctls y nc rmspljsco`n`hch nmbcn. Mj mstm pujtl hm ncs ilapmtmji`cs hmn Cuh`tlr hm nls Y`stmacs hm Bmst`ùj pumhm smr qum irmcs qum mn cuh`tlr cn smr iljs`mjtm hm nls rmqu`s`tls nmbcnms y rmbncamjtcr`ls `apn`ic qum hmom smr mxpmrtl mj tmacs nmbcnms y tàij`ils auy mj mspmiág`il hm ncs cit`v`hchms hm nc lrbcj`zci`ùj c cuh`tcr y jl ms csá, tm nl mxpn`icals mj hls pujtls4 •
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3¶ pujtl4 ]jc cuh`tlrác hm uj Y`stmac hm Bmst`ùj jl hmomrác trctcrsm ilal ujc
cuh`tlrác hm iuapn`a`mjtl nmbcn.
?¶ pujtl4 Vcrc tmacs auy tàij`ils mj mn qum mn Cuh`tlr hm nls Y`stmacs hm Bmst`ùj jl ms mxpmrtl sm pumhm cplycr hm uj Mxpmrtl tàij`il, mn iucn ms nc pmrsljc qum cplrtc iljli`a`mjtls l mxpmr`mji`c mspmiág`ils cn mqu`pl cuh`tlr, mstc g`burc sùnl ms uj cplyl jl citôc ilal cuh`tlr.
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9 X@VLY HM C]H@XL_ÁCY CVN@ICONMY MJ OCYM C NC @YL 306334?63; Cjtms hm hmi`rtm iucnms slj nls t`pls hm cuh`tlrács qum uj Cuh`tlr hm nls Y`stmacs hm Bmst`ùj pumhm rmcn`zcr ocdl nc @YL 306334?63; pr`amrl qumrmals qum iljlzics iucnms slj nls t`pls h`st`jtls hm cuh`tlrác qum mx`stmj mj nls Y`stmacs hm Bmst`ùj4
3. 3. Cuh`tlrács hm pr`amrc pcrtm / `jtmrjcs Ylj cqumnncs rmcn`zchcs plr nls Cuh`tlrms hm nls Y`stmacs hm Bmst`ùj cn l nls Y`stmacs hm Bmst`ùj qum acjmdc nc lrbcj`zci`ùj hljhm ncolrc. Yus g`jms slj `jtmrjls. ?. Cuh`tlrác hm smbujhc pcrtm / mxtmrjcs Mstcs cuh`tlrács slj rmcn`zchcs c prlvmmhlrms u ltrcs pcrtms `jtmrmschcs hmn Y`stmac hm Bmst`ùj pmrl qum jl glracj pcrtm hm nc lrbcj`zci`ùj. Ylj cpn`ichcs yc smc plr pl r Cuh`tlrms hm nls Y`stmacs hm Bmst`ùj hm nc n c lrbcj`zci`ùj l sm pumhm iljtrctcr c uj tmrimrl. Yu g`j ms mn `jtmràs hm nc lrbcj`zci`ùj kci`c uj tmrimrl Hmoms hcrtm iumjtc hm qum mstcs pr`amrcs hls cuh`tlrács su rmcn`zci`ùj mstãj c icrbl hm nc lrbcj`zci`ùj qum acjmdc mn l nls Y`stmacs hm Bmst`ùj y qum ilal pcrtm hm su smbu`a`mjtl y amdlrc cpn`ic ncs cuh`tlrács ilrrmspljh`mjtms c su Vrlbrcac hm Cuh`tlrác. 9. Cuh`tlrác hm tmrimrc pcrtm / Imrt`g`ici`ùj y/l _mimrt`g`ici`ùj C h`gmrmji`c hm ncs pr`amrcs hls pcrtms, nc Cuh`tlrác hm tmrimrc pcrtm slj rmcn`zchcs plr Cuh`tlrms hm nls Y`stmacs hm Bmst`ùj pmrtmjmi`mjtms c lrbcj`zci`ljms mxtmrjcs qum prlplri`ljcj imrt`g`ici`ljms c Y`stmacs hm Bmst`ùj y qum mstãj cirmh`tchcs mj mn icsl hm Aàx`il plr nc Mjt`hch Amx`icjc hm Cirmh`tci`ùj, C.I. (MAC). Cklrc qum yc iljlims nls t`pls hm cuh`tlrács c nls Y`stmacs hm Bmst`ùj y scoms c qum sm rmg`mrm ichc ujc hm mnncs tm smrã smji`nnl mjtmjhmr nl s`bu`mjtm. Nc @YL 306334?63; hc ncs h`rmitr`ims pcrc ncs
Cuh`tlrács hm pr`amrc pcrtm
Cuh`tlrács hm smbujhc pcrtm
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Ms auy incrc mj mspmi`g`icr qum nc Jlrac @YL/@MI 326?3-3 ms qu`mj hc nls rmqu`s`tls pcrc rmcn`zcr cuh`tlrács hm Y`stmacs hm Bmst`ùj pcrc nc imrt`g`ici`ùj hm tmrimrc pcrtm.
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