Cap Viii Auditoria

 

HVEMUL[MH EF DHY ZFAUHY, DLY BHYULY BFAF[HDFY ] HENMAMYU[HUMZLY, LU[LY MAB[FYLY ] LU[LY BHYULY 7.8

Mefatmjmihimùa y efjmamimùa.

Sfrtfafifa h dhs ddhnhehs iufaths alnmahdfs dhs iuhdfs efshphrfifa hd jmahd ef iheh pfrmlel ilnfrimhd h trhvís efd prlifsl ef imfrrf. Ymrvfa phrh nfemr dls rfsudthels (bhahaimhs l píremehs) lktfameh plr ua afbliml fa iheh pfrmlel ilnfrimhd, fd iuhd sf trhsdheh hd ihpmthd ef dhs mavfrsmlafs h trhvís ef uah iufath efnhaeheh bhahaimhs rftfamehs. MAB[FYLY? Fs fd prleuitl lktfamel plr dh vfath ef nfrihaiîh l dh prfsthimùa ef hdbÿa sfrvmiml. ] sla iufaths ef lrmbfa hirffelr plrquf su prmnfr rfbmstrl sf rfhdmzh fa fd dhel efrfigl ef uah iufath (iríemtl). Fsths hunfaths su khdhaif efd dhel iríemtl y emsnmauyfa ila eíkmtl. BHYULY? Fs fd ilasunl ef ua kmfa l dh fxpmrhimùa brheuhd ef ilstl phrh ilatrmkumr h dh prleuiimùa ef ua mabrfsl. Fsths iufaths sla ef lrmbfa efuelr, sla efalnmahehs hsî plrquf su prmnfr rfbmstrl sf rfhdmzh fa fd dhel mzqumfrel ef uah iufath (efkmtl). Fsths hunfatha su khdhaif ila efkmtl y emsnmauyfa ila iríemtl. LU[LY MAB[FYLY Fa dh nhylrîh ef dhs fnprfshs, dls smbumfatfs tmpls ef mabrfsls sfrèa maimefathdfs rfspfitl hd afbliml prmaimphd y sf ilasmefrhrèa al lpfrhtmvls. Ym fd sfrvmiml prmaimphd ef dh jmrnh, ilnl dls mabrfsls plr matfrfsfs phrh uah mastmtuimùa jmahaimfrh, sfrèa mabrfsls lpfrhtmvls. Fofnpdls? Mabrfsls plr hdqumdfr. ZFAUHY. Ilastmtuyfa trhashiimlafs prleuitlrhs ef mabrfsls, yh quf sf fatrfbha l sf prfstha sfrvmimls h dls idmfatfs plr ua vhdlr nhylr hd ilstl ef su hequmsmimùa. Fsths hunfatha fd fjfitmvl sm fs hd ilathel h dhs iufaths plr ilkrhr sm fs hirfemtl, y bfafrhdnfatf emsnmauyfa dhs fxmstfaimhs ef dhs nfrihaiîhs.

 

7.;

Lkoftmvls efd èrfh.

8. Eftfrnmahr dl hefiuhel ef dhs nfemehs ef ilatrld matfral slkrf dls mabrfsls. ;. hsfburhrsf ef quf tlels dls mabrfsls bhahels sf ghyha rfbmstrhels y quf tlels dls mabrfsls ilathkmdmzhels rfhdnfatf sf ghyha bhahel. 9. fd hahdmzhr f matfrprfthr dhs tfaefaimhs fa dls emvfrsls tmpls ef mabrfsls, fstuemhael phrh fddl dhs ilnphrhimlafs fjfituhehs plr dh henmamstrhimùa l kmfa fdhklrhel, hahdmzhael f matfrprfthael emighs ilnphrhimlafs.

7.;.8 Hsfburhrsf quf dls nlatls sfha vèdmels y fstía hprlpmhehnfatf hprlpmhehnfa tf rfbmstrhels. Vah jrhsf nuy mnplrthatf fa tleh huemtlrmh fs fd ifrimlrhrsf ef quf tlels dls mabrfsls bhahels ghyha smel ilathkmdmzhels y h su vfz rfimkmel. Slerèa fxmstmr hitmvls bfafrhelrfs ef mabrfsls y sma fnkhrbl dh mavfstmbhimùa quf sf rfhdmif pufef nlstrhr quf al plerè eftfrnmahr quf fd mabrfsl sm sf fstè rfimkmfael, pfrl al sf fstè rfbmstrhael.

Srfsfathimùa hefiuheh ef dls Fsthels Jmahaimfrls. 7.9

Ihrhitfrîstmih Ihrhitfrîstmihs s efd ilatrld matfral.

8. fstuemf fd smstfnh ef ilatrld matfral fxmstfatf. ;. vfrmjmquf dls mabrfsls nfemhatf dh huemtlrmh ef dls rfbmstrls lrmbmahdfs. 9. huemtf nfemhatf ilnphrhimlafs. 5. rfvmsf dls prfimls ef dhs jhiturhs, y dhs nudtmpdmihimlafs ef prfimls plr ihatmehefs, dhs sunhs y dls efsiufatls. 6. fjfituí ua rhstrfl sfdfitmvl ef vfaths, ilasmefrhael dhs jhiturhs y sus rfspfitmvh ilathkmdmzhimùa fa emhrml ef vfaths. :. ilnprufkf dhs sunhs efd emhrml ef vfaths y hsfbÿrfsf ef quf dls phsfs h dhs iufaths efd nhylr bfafrhd sfha ilrrfiths.

 

2. ilnprufkfa fa jlrnh sfdfitmvh dls phsfs h dhs iufaths ef idmfatfs y h dls rfbmstrls ef mavfathrmls. 7. plr uals iuhatls eîhs hatfrmlrfs y plstfrmlrfs hd imfrrf efd pfrmlel ilnphrf dls rfbmstrls ef fnkhrquf. =. fxhnmaf fd trhthnmfatl ilathkdf phrh dls jdftfs quf sf phbha plr hefdhathel. 83. fxhnmaf fd trhthnmfatl quf sf eh h dhs vfaths I.L.E.

7.5

Srlifemnmfat Srlifemnmfatls ls ef huemtlrmh fstèaehr.

7.5.8

Ilnphrhimùa ef bhstls f mabrfsls ila høl hatfrmlr.

7.5.;

Haèdmsms nfasuhd ef bhstls f mabrfsls.

7.5.9 Mavfstmbhr phrtmehs smbamjmihtmvhs nmsifdèafh, vhrmls u ltrls.  7.6

Ihsls prèitmils.

 7.:

Ilaidusmlafs efd èrfh.