Cartas de Auditoria

 

LGP]L]T]F MD DMT@K@LÐG PTYDSLFS NFOG XFG GDTAKGG

@KSSDSK MD @FG]KCLBLMKM @TSPF>

KTML]FSLK L (YBKGDKALDG]F MD BK KTML]FSLK)

KBTAGF>

 ALETDB ËGEDB ]L@FGK AKAKGL

YSFHDPFS>

SFGKBM OTK@@K LG@K@T]LYK

]K@GK-YDST  

39;<

 

]kcbk md `fgtdglmf @KS]K MD LGXL]K@LÐG................................................................................................................................................0 @KS]K MD FHDS]K......................................................................................................................................................= @KS]K MD K@DY]K@LFG..............................................................................................................................................5 @FG]SK]F MD KTML]FSLK (D_]DSGK).......................................................................................................................<

 

@KS]K MD LGXL]K@LÐG  

 

KESFD_YFS]K@LFGDP PKG YKCBF P.K.@. KESFD_YFS]K@LFGDP Az K Bftd 3-0 Bfs Erkgkmfs - ]K@GK

 

39 md kcrlb mdb 39;<

  Aleudb Ëgedb ]l`fgk Akakgl

A&N KTML]FSDP KPF@LKMFP   Dstlakmf Pdûfr>  Gfs ds erktf `faugl`krbd qud sd lgvltk k pkrtl`lpkr dg bk `fgtrktk`lðg md prf`dmlaldgtf gdef`lkmf pkrk bfs sdrvl`lfs md kumltfrák Dxtdrgk k bfs Dstkmfs Hlgkg`ldrfs pkrk bk dvkbuk`lðg md bks tdgmdg`lks y k`fgtd`laldgtfs md dgdrf k ml`ldacrd md 39; UKB]DS \KYT@OTSK T@OKPKSK EDSDG]D EDGDSKB 35 md Kcr Kcrlb lb mdb 39;< Md gudstrk `fgslmdrk`lðg,

K trkvìs trkvìs md dstk dstk `kr `krtk, tk, tdgda tdgdafs fs db ker kerkmf kmf md `fg `fghlr hlrakr akr gudst gudstrf rf `fa `faprf prfals alsff `fg KESF D_YFS]K@LFGDP PKG YKCBF P.K.@.  pkrk crlgmkrbds db sleuldgtd sdrvl`lf prfhdslfgkb k prfpudstk> Kumltfrlk md bfs Dstkmfs Hlgkg`ldrfs kb 0; md ml`ldacrd mdb 39;< dxprdskmfs dg gudvfs sfbds y  cknf prlg`lplfs md `fgtkclblmkm `fgtkclblmkm edgdrkbadgtd k`dptkmfs dg db Ydrþ.

KESFD_YFS]K@LFGDP P PKG KTML]FSKP MD BFP DP]KMFP HLGKG@LDSFP MD KESFD_YFS]K@LFGD YKCBF P.K.@. Db fcn fcndtlv dtlvff md gud gudstr strkk kum kumltf ltfrák rák sdr sdrëë dxp dxprds rdskr kr ugk fplglð fplglðgg sfc sfcrd rd bk rkz rkzfgk fgkclb clblmkm lmkm md bk KESFD_YFS _YFS]K@LF ]K@LFGDP GDP PKG YKCBF YKCBF  prdsdgtk`lðg md bfs dstkmfs hlgkg`ldrfs md KESFD P.K.@., dg tfmfs sus kspd`tfs sleglhl`ktlvfs, md `fghfralmkm `fg prlg`lplfs md `fgtkclblmkm edgdrkbadgtd k`dptkmfs dg db Ydrþ. Dg `ksf md qud sd prdsdgtdg `lr`ugstkg`lks gf prdvlslcbds k bk hd`ok, qud gfs laplmkg `fapbdtkr  gudstrk kumltfrák y daltlr gudstrfs lghfrads md k`udrmf `fg db `faprfalsf mds`rltf dg db  përrkhf prd`dmdgtd, lghfrakrdafs prfgtkadgtd k bk Edrdg`lk y tfakrdafs bks k``lfgds qud `fgslmdrdafs kprfplkmks md k`udrmf `fg bks `lr`ugstkg`lks. SDPYFGPKCLBLMKM \ BLAL]K@LFGDP MD BK KTML]FSLK>

Bk kumltfrák sdrë rdkblzkmk `fg gfraks md kumltfrák edgdrkbadgtd k`dptkmks dg db Ydrþ. ]kbds gfraks rdquldrdg qud bk kumltfrák sd pbkglhlqud y rdkbl`d pkrk fctdgdr ugk sdeurlmkm rkzfgkcbd md qud bfs dstkmfs hlgkg`ldrfs dstëg blcrds md drrfrds lapfrtkgtds, f`kslfgkmfs pfr drrfr f hrkumd. @faf ds md su `fgf`laldgtf, dxlstdg blaltk`lfgds lgodrdgtds kb prf`dsf md kumltfrák lg`buydgmf, pfr dndapbf, bk utlblzk`lðg md prudcks sdbd`tlvks y bk pfslclblmkm md qud k`tfs lbdekbds. Dg `fgsd`udg`lk, drrfrds lapfrtkgtds, hrkumds f k`tfs lbdekbds. SDXLPLÐG MD KESFD_YFS]K@LFGDP PKG YKCBF P.K.@. 

‒Ckskmfs dg gudstrk rdvlslðg, gf tdgdafs `fgf`laldgtf md afmlhl`k`lfgds aktdrlkbds qud mdcdrákg ok`drsd k bfs dstkmfs hlgkg`ldrfs qud sd k`fapkûkg pkrk qud md `fghfralmkm `fg  prlg`lplfs `fgtkcbds edgdrkbadgtd edgdrkbadgtd k`dptkmfs‑. Dg db `ksf md qud `fgml`lfgds lgdspdrkmks daltlr gudstrk `faugl`k`lðg k bfs kumltfrds `frpfrktlvfs `fg bk `fg`buslðg `fgtdapbkmk dg db përrkhf kgtdrlfr, lghfrakrdafs k ustdmds fpfrtugkadgtd pkrk qud tfadg bk k``lðg qud `fgslmdrdg kprfplkmk. Pl pfr kbeugk rkzðg, gfs ds lapfslcbd `fapbdtkr bk rdvlslðg, bks gfraks prfhdslfgkbds gfs laplmdg daltlr ug lghfrad

 

sfcrd tkbds dstkmfs hlgkg`ldrfs `faf rdsubtkmf md dstd `faprfalsf. LGHFSADP K DAL]LS 

K `fgtlguk`lðg, mdtkbbkafs bk rdbk`lðg md bfs lghfrads k daltlr> Tg lghfrad `fg gudstrk fplglðg sfcrd bfs dstkmfs hlgkg`ldrfs kb 0; md ml`ldacrd mdb 39;< dxprdskmfs dg gudvfs sfbds y cknf prlg`lplfs md `fgtkclblmkm edgdrkbadgtd k`dptkmfs dg db Ydrþ md KESFD_YFS]K@LFG KESFD_YFS]K@LFGDP DP PKG YKCBF P.K.@. @SFGFESKAK MD ]SKCKNF

 Gudstrf `rfgferkak md md trkcknf sdrë> Kumltfrák kb 0; md ml`ldacrd md 39;< Ybkgdkaldgtf ; md dgdrf mdb 3939 Sdbdvkaldgtf md prlg`lpkbds prf`dsfs y `fgtrfbds 8 y ;0 md dgdrf mdb 3939. ;rk. Sdvlslðg prdblalgkr md skbmfs ;< md dgdrf mdb 3939 y 09 md dgdrf mdb 3939 Lgvdgtkrlfs hásl`fs 9; md hdcrdrf mdb 3939 Xlsltk hlgkb ;9,;4 y 3; md H Hdcrdrf dcrdrf mdb 3939 D[TLYF MD PDSXL@LF

Db dqulpf md sdrvl`lf dstkrák `fapudstf pfr rdprdsdgtkgtds tkgtf md gudstrk mlvlslðg md kumltfrák y `faf md KESFD_YFS]K@LFGDP PKG YKCBF P.K.@.   `fgsubtfrds dspd`lkblstks dg aktdrlk trlcutkrlk. Bk dxpdrldg`lk md gudstrf pdrsfgkb gfs pdraltd ksdeurkrbds qud bfs prfcbdaks qud pfmdafs dg`fgtrkr dg db `ursf md gudstrf dxkadg sdrëg dghf`kmfs dg tfmfs sus kspd`tfs  prfhdslfgkbds `fg bk dspd`lkblzk`lðg dspd`lkblzk`lðg dg su olstfrlk y `fg `kckb `fgf`laldgtf md sus fpdrk`lfgds. Bfs prfhdslfgkbds k glvdbds md sf`lfs, qud kslegkrákafs kb trkcknf sdrlkg>

  AFLPDP AKAKGL T@OKPKSK,  sdrák db sf`lf dg`krekmf md sdrvl`lfs y tdgmrák bk rdspfgskclblmkm md mlrlelr y supdrvlskr db trkcknf y kmalglstrkr db sdrvl`lf qud sd prdstd dg tfmfs bfs kspd`tfs md bk kumltfrlk. NFSE SED D T@OK OKP PKSK FS]L^ S]L^,, sf`lf `lf

md KESFD_YFS]K@LFGD KESFD_YFS]K@LFGDP P PKG YKCBF P.K.@.

tdgmrë bk Sdspfgskclblmkm md mlrlelr y supdrvlskr db trkcknf dg bfs kspd`tfs trlcutkrlfs y md ksdsfrkr kb dqulpf md kumltfrlk. OFGFSKSLFP

Bfs ofgfrkrlfs pfr gudstrfs sdrvl`lfs sd ckskg dx`buslvkadgtd dg db tldapf qud mdakgmk bk dnd`u`lðg md ug trkcknf, md k`udrmf `fg gudstrk ds`kbk md tkrlhks vledgtds pfr bks mlstlgtks `ktdefráks mdb pdrsfgkb kslegkmf pkrk su dnd`u`lðg y supdrvlslðg. Dg dstd sdgtlmf, pkrk tkb mdtdralgk`lðg md gudstrfs ofgfrkrlfs prfhdslfgkbds odafs

 

rdkblzkmf ugk `ulmkmfsk rdvlslðg mdb tldapf k sdr lgsualmf, ksá `faf md gudstrfs `fstfs lgtdrgfs k`tukbds. Kerk Ke rkmd md`d `daf afss bk fpfr fpfrtu tugl glmk mkmm md sd sdrv rvl` l`lf lfss `f `faf af ku kuml mltf tfrd rdss lg lgmd mdpd pdgm gmld ldgt gtds ds md KESFD_YFS]K@LFGDP PKG YKCBFP P.K.@. y gfs `fapbk`drë fhrd`dr @ukbquldr  lghfrak`lðg kml`lfgkb qud pudmkg rdqudrlr `fg rdspd`tf k gudstrks rdspfgskclblmkmds y hug`lf hug `lfgds gds.. @fg @fghlk hlkafs afs dg qud gud gudstr strkk ks ksf`l f`lk` k`lðg lðg sd sdrë rë murkm murkmdrk drk y autuk autukadg adgtd td  cdgdhl`lfsk. Plrvks mdvfbvdrgfs ugk `fplk hlrakmk md bk prdsdgtd, dg sdûkb md k`dptk`lðg md dstk `krtk md fhdrtk y `faprfalsf. Ktdgtkadgtd

…………………………..……… ALETDB KGEDB ]L@FGK AKAKGL Edrdgtd md Kumltfrlk

A&N KTML]FSDP KPF@LKMFP P.K.@

 

@KS]K MD K@DY]K@LFG

A&N KTML]FSDP KPF@LKMFP P.K.@. Kv. DNDS@L]F ;939 ‐ ]k`gk  

09 md kcrlb mdb 39;<

UKB]ODS \KYT@OTSK T@OKPKSK Edrdgtd Edgdrkb

DP]LAKMF PDÛFS> Tstdmds Tstdm ds gfs okg sfb sfbl`l l`ltkm tkmff qud kum kumltd ltdafs afs bfs dst dstkmf kmfss hlgkg hlgkg`ld `ldrfs rfs md bk Daprds Daprdskk Lgmustrlkb KESFD_YFS]K@LFGDP  PKG YKCBF P.K.@. 0; md ml`ldacrd md 39;< Yfr admlf md bk prdsdgtd, tdgdafs db eustf md `fghlrakr qud su prfpudstk ok slmf k`dptkmk y mfymdbpfr tkgtf al K@DY]K@LÐG bk kumltfrlk dstkmfs hlgkg`ldrfs kb 0; md ml`ldacrd 39;< dxprdskmfs dg gudvfsksfbds y cknf kmdprlg`lplfs md `fgtkclblmkm edgdrkbadgtd k`dptkmfs k`dptkmfs dg db Ydrþ md bk Daprdsk Lgmustrlkb KESFD_YFS]K@LFGDP PKG YKCBF P.K.@. cknf bfs tìralgfs prdml`ofs dg su fhdrtk.  Gudstrk kumltfrák sd dhd`tukrë md k`udrmf `fg Gfraks md Kumltfrák Edgdrkbadgtd K`dptkmks y Yrlg`lplfs md @fgtkclblmkm Edgdrkbadgtd K`dptkmfs. Ykrk hfrakr Ykrk hfrakr gud gudstr strkk fplgl fplglðg ðg sfc sfcrd rd bfs dstkmf dstkmfss hlg hlgkg` kg`ldr ldrfs, fs, dhd`tu dhd`tukrd krdaf afss prudc prudcks ks suhl`l suh l`ldg dgtds tds pkrk pkrk fct fctdgd dgdrr sde sdeurl urlmkm mkm rkz rkzfgk fgkcbd cbd dg `ukgtf `ukgtf k qud bk lghfra lghfrak` k`lðg lðg qu qudd `fgtld `fg tldgdg gdg bfs rde rdelst lstrfs rfs `f `fgtk gtkcbd cbdss prlg` prlg`lpk lpkbds bds y ftr ftrfs fs mktfs mktfs hudgtd hudgtds, s, ds `fg `fghlk hlkcbd cbd y suhl suhl`l `ldg dgtd td `faf `faf ck cksd sd pkrk pkrk bk prdp prdpkr krk` k`lð lðgg md bf bfss Dstk Dstkmf mfss Hl Hlgk gkg` g`ld ldrf rfs. s. ]k ]kac aclì lìgg md`lmlrdafs sl ds qud bk lghfrak`lðg dstë rdvdbkmk kmd`ukmkadgtd dg bfs Dstkmfs Hlgkg`ldrfs. Dg vlrtum md bk gkturkbdzk md bks prudcks y md ftrks blaltk`lfgds lgodrdgtds k ugk kumltfrák, nugtf `fg bks blaltk`lfgds lgodrdgtds k `ukbquldr slstdak md `fgtrfb lgtdrgf, dxlstd dxl std ug rld rldsef sef lgd lgdbum bumlcb lcbdd md qud pud pudmk mk pdr pdrakg akgd`d d`drr slg sd sdrr md mds`u s`ucld cldrtk rtk kbeugk kbeugk mlstfrslðg lapfrtkgtd. Kmdaës md gudstrf ml`tkadg sfcrd bfs Dstkmfs Hlgkg`ldrfs Hlgkg`ldrfs,, prfpfr`lfgkrdafs ugk `krtk  pfr sdpkrkmf, `fgtdgldgm `fgtdgldgmff bks mdclblmkmds lapfrtkgtds md `fgtrfb lgtdrgf md bks qud tdgekafs `fgf`laldgtf.  Gfs pdraltlafs rd`frmkrbds qud bk rdspfgskclblm rdspfgskclblmkm km pfr bk prdpkrk`lðg md bfs Dstkmfs Hlgkg`ldrfs, lg`buydgmf bks rdvdbk`lfgds suhl`ldgtds, rd`kd dg bk kmalglstrk`lðg md bk @fapkûák. Dstf lg`buyd db akgtdglaldgtf md rdelstrfs `fgtkcbds y `fgtrfbds lgtdrgfs kmd`ukmfs,, bk sdbd``lðg y kpbl`k`lðg md pfbátl`ks md `fgtkclblmkm y bk skbvkeukrmk md bfs kmd`ukmfs k`tlvfs md bk `fapkûák. @faff pkr @fa pkrtd td mdb prf prf`d `dsf sf md gu gudst dstrk rk ku kumlt mltfrá frákk sfbl`l sfbl`ltkr tkrdaf dafss md bk km kmalg alglst lstrk` rk`lðg lðg,,

 

`fgh `fghlr lrak ak`l `lðg ðg pfr pfr ds ds`r `rlt ltf, f, rdhd rdhdrd rdgt gtdd k bks bks lg lghf hfra rak` k`lf lfgd gdss qu qudd sd gf gfss ou oucl cldr drdg dg  prfpfr`lfgkmf rdspd`tf rdspd`tf k bk kum kumltfrák. ltfrák. Pd dspdrk bk `ffpdrk`lðg tftkb md su pdrsfgkb y sd `udgtk `fg bk `fbkcfrk`lðg mdb alsaf  pkrk prfpfr`lfgkr bfs rdelstrfs, mf`uadgtk` mf`uadgtk`lðg lðg y ftrk lghfrak`lðg qud sd rdquldrk dg rdbk`lðg `fg gudstrk kumltfrák. Dstkafss `fg Dstkaf `fgvdg vdg`lm `lmfs fs qud su da daprd prdsk sk crlgmk crlgmkrë rë ug sdrvl` sdrvl`lf lf md `k `kblm blmkm, km, ksl kslals alsaf af `fghlkafs qud gudstrk ksf`lk`lðg sdrë murkmdrk y autukadgtd cdgdhl`lfsk. Pdkg tkg kakcbds md hlrakr y mdvfbvdr bk `fplk kmnugtk k bk prdsdgtd `krtk `faf lgml`k`lðg md qud dstëg dgtdrkmfs mdb trkcknf qud sd mdsdk rdkblzkr y db kb`kg`d md gudstrks prudcks. Ktdgtkadgtd.

……………………………………………………… ALETDB KGEDB ]L@FGK AKAKGL EDSDG]D MD KTML]FSLK

A&N KTML]FSDP KPF@LKMFP

 

@FG]SK]F MD KTML]FSLK (D_]DSGK)

Dg bk `lumkm md ]k`gk k bfs ; máks mdb ads md akyf mdb 39;

YSLADSK> Db @bldgtd `fgtrktk kb kumltfr y ìstd k`dptk pkrk rdkblzkr> k) Db dxkad dxkadgg mdb ckb ckbkg` kg`dd md bk Dapr Daprdsk dsk KES KESFD_ FD_YFS YFS]K@ ]K@LFG LFGDP DP PKG PKG YKCB YKCBF F P.K.@. k bk hd`ok md `ldrrd `ldrrd,, utlblzkgmf db prf`dmlald prf`dmlaldgtf gtf md vdrlhl`k`lðg dapbd dapbdkmf kmf dg bks Bbkakmks kumltfrlks md ckbkg`d, lg`buydgmf bk vdrlhl`k`lðg md bks `udgtks md k`tlvf y pkslvf y ug dxkadg md bks `udgtks md rdsubtkmfs pfr db dndr`l`lf d`fgðal`f hlgkg`ldrf qud hlgkblzk dg dsk hd`ok. Ykrk bk vdrlhl`k`lðg md bks `udgtks md `bldgtds y  prfvddmfrds sd mdcdrëg dg dgvlkr vlkr sfbl`ltumds md ``fghlrak`lðg fghlrak`lðg md sk skbmfs. bmfs.  c) Sdvlslfgds pkr`lkbds admlkgtd prudcks sdbd`tlvks sdbd`tlvks md bfs rucrfs aës lapfrtkgtds> krqudfs md `knk, rd`udgtf md tátubfs y k``lfgds, vdrlhl`k`lðg md `fgtrktfs, dt`. `) Dstumlf Dstumlf md mdbb sls slstdak tdak md ``fgtrf fgtrfbb lgtd lgtdrgf rgf y slstd slstdak ak md md `fgtkc `fgtkclblmk lblmkm. m. PDETGMK> Db kumltfr `fghd``lfgkrë bk sleuldgtd lghfrak`lðg y mf`uadgtk`lðg kb 0; md 39;< md> k) Ckbkg`d `fg ug ml`tkadg d`fgðal`f-pktrlafglkb y hlgkg`ldrf.  c) Dstkmf md pìrmlmks y ekgkg`lks mdb dndr`l`lf `drrkmf. `) Lghfrad dxpbl`ktlvf md bks pkrtlmks mdb ckbkg`d y mdb dstkmf md pìrmlmks y ekgkg`lks. m) Lghfrad kml`lfgkb, pkrk db `ksf qud dxlstldrdg mdhl`ldg`lks dg bfs slstdaks md `fgtrfb lgtdrgf y `fgtkcbd, prfpfgldgmf bks sfbu`lfgds vlkcbds. ]DS@DSK> Db pbkzf k pkrtlr mdb 9; md dgdrf mdb 3939 pkrk bk pbkglhl`k`lðg ;9 máks,  pkrk bk dnd`u`lðg md bk kumltfrlk sdrë md 39 máks y pkrk bk prdsdgtk`lðg mdb ckbkg`d d lghfrads md 39 máks. @TKS]K> Bfs ofgfrkrlfs k `kref mdb @bldgtd pfr bk tftkblmkm md bfs trkcknfs kquá `fgtrktkmfs sdrëg md 5?99.99 gudvfs sfbds pkekmdrfs mdb sleuldgtd afmf dg dhd`tlvf. FTLG]K> K bfs dhd`tfs bdekbds bks pkrtds `fgstltuydg bfs sleuldgtds mfal`lblfs dspd`lkbds>> k) kumltfr> A&N KTML]FSDP KPFP@LKMFP P.K.@. (Kv. Dndr`ltf ;939 dspd`lkbds  ‐ ]k`gk)

 

 c) `bldgtd> KESFD_YFS]K@LFGDP KESFD_YFS]K@LFGDP PKG YKCBF (Az K Bftd Bftd 3-0 Bfs Erkgkmf Erkgkmfss  ‐ ]K@GK PD_]K> Db `bldgtd mdcdrë prdstkr tfmk su `fbkcfrk`lðg, pfgldgmf k mlspfsl`lðg mdb kumltfr tfmfs bfs dbdadgtfs k vdrlhl`kr qud sdkg gd`dskrlfs pkrk db `uapblaldgtf mdb  prdsdgtd, qud sdrë. PÌY]LAK> Bfs lghfrads y vdrlhl`k`lfgds sdrëg hlrakmfs pfr db edrdgtd edgdrkb. Pd hlrakg dndapbkrds qud qudmkg dg pfmdr.

……………………………….. UKB]ODS \KYT@OTSK T@OKPKSK

 

Edrdgtd Edgdrkb

KESFD_YFS]K@LFGDP PKG YKCBFP P.K.@.

…………………………….. ALETDB KGEDB ]L@FGK AKAKGL

Edrdgtd Edgdrkb A&N KTML]FSDP KPF@LKMFP P.K.@