Dictamen de Auditoria Delizia

 

TXOHOLA EC@OM DCKTOGF@ DF OVDCTAXCO GOTFXCO88

Kakbohogho ‛ Hamcvco

 

C@EAXGF DF OVDCTAXCO DCKTOGF@ DF OVDCTAXCO C@EAXGF DFM OVDCTAX

O mas [fÿarfs Gcfghras dfm Dcrfktarca FG^XF[O DFMC\CO [.O Dcktogf` sahrf mas fstodas ec`o`kcfras

Bfgas oudctoda mas fstodas ec`o`kcfras odlu`tas df mo fgprfso DFMC\CO [.O quf kagprf`df` fm  homo`kf jf`from. jf`from. om ;? df dckcf dckcfghrf ghrf df 8>8>, y mas fstodas df rfsumtodas, df vvorcokcû` orcokcû` df potrcga`ca potrcga`ca `fta y df emulas df fefktcva par ma quf tfrgc`ora` f` fsos efkbos. Fstas fstodas ec`o`kcfras sa` rfspa`sohcmcdodd df mo odgc`cstrokcû` df mo [akcfdod. @ufstro rfspa`sohcmcdod fs fxprfsor u`o apc`cû` rfspa`sohcmcdo sahrf fsas fstodas ec`o`kcfras ka` hosf f` `ufstro oudctarço. Eu`dogf`ta df mo apc`cû`

Bfgas mmfvoda o koha `ufstro oudctarço df ka`eargcdod ka` @argos df Oudctarço Jf`fromgf`tf Okfptodos f` Hamcvco. @ufstros rfspa`sohcmcdodfs df okufrda ka` dckbos `argos sf dfskrchf` gïs odfmo`tf f` mo sfkkcû` Xfspa`sohcmcdodfs dfm oudctar f` rfmokcû` ka` mo oudctarço df mas fstodas ec`o`kcfras df `ufstra c`eargf. [agas c`dfpf`dcf`tfs df mo [akcfdod df ka`eargcdod ka` fm Kûdcja C`tfr`okca`om df Ãtcko poro ^raefsca`omfs df mo Ka`tohcmcdod dfm Ka`sfla df @argos C`tfr`okca`omfs df Ãtcko poro Ka`todarfs lu`ta ka` mas rfqufrcgcf`tas df ãtcko quf sa` opmckohmfs o `ufstro oudctarço df mas fsto fstoda dass ec`o ec`o`k `kcf cfra rass f` fm Fs Fsto toda da ^mur ^murc` c`ok okca ca`o `omm df Hamc Hamcvc vcoo y bf bfga gass ku kugp gpmc mcda da mo moss df dfgï gïss rfspa`sohcmcdodfs df ãtcko df ka`eargcdod ka` fsas rfqufrcgcf`tas. Ka`scdfrogas quf mo fvcdf`kco df oudctarço quf bfgas ahtf`cda praparkca`o u`o hosf sueckcf`tf y odfkuodo poro `ufstro apc`cû`.

Xfspa`sohcmcdodfs df mo odgc`cstrokcû` y df mas rfspa`sohmfs dfm jahcfr`a df mo f`tcdod f` rfmokcû` ka` mas fstodas ec`o`kcfras

Mo odgc`cstrokcû` fs rfspa`sohmf df mo prfporokcû` y prfsf`tokcû` roza`ohmf df mas fstodas ec`o`kcfras odlu`tas df ka`eargcdod ka` @argos df Ka`tohcmcdod Jf`fromgf`tf Okfptodos f` fm Fstoda

 

 ^murc`okca`om df Hamcvco, y dfm ka`tram c`tfr`a quf mo odgc`cstrokcû` ka`scdfrf `fkfsorca poro pfrgctcr  mo  prfporokcû` df fstodas ec`o`kcfras mchrfs df c`karrfkkcû` gotfrcom, dfhcdo o eroudf a frrar.  F` mo prfporokcû` df mas fstodas ec`o`kcfras, mo odgc`cstrokcû` fs rfspa`sohmf df mo vomarokcû` df mo ko kopo pokc kcdo dodd df mo [a [akc kcfd fdod od df ka`t ka`tc` c`uo uorr kaga kaga fg fgpr prfs fsoo f` eu eu`k `kca ca`o `ogc gcf` f`ta ta,, rf rfvf vfmo mo`d `da, a, sf sfjü jü`` karrfspa`do, mos kufstca`fs rfmokca`odos ka` mo fgprfso f` eu`kca`ogcf`ta y utcmczo`da fm prc`kcpca ka`tohmf df fgprfso f` eu`kca`ogcf`ta fxkfpta sc mo odgc`cstrokcû` tcf`f c`tf`kcû` df mcqucdor mo sakcfdod a df kfsor sus apfrokca`fs, a hcf` `a fxcsto atro omtfr`otcvo rfomcsto. Mas rfspa`sohmfs dfm jahcfr`a df mo f`tcdod sa` rfspa`sohmfs df mo supfrvcscû` dfm prakfsa df c`eargokcû` ec`o`kcfro df mo [akcfdod.

Xfsp Xf spa` a`so sohc hcmc mcdo dodf dfss df dfmm ou oudc dcta tarr f` rfmo rfmokc kcû` û` ka ka` ` mo ou oudc dcta tarç rço o df mas mas fsto fstoda dass ec`o`kcfras

 @ufstras ahlftcvas sa` ahtf`fr u`o sfjurcdod roza`ohmf df quf mas fstodas ec`o`kcfras f` su ka`lu`ta fstï` mchrfs df c`karrfkkcû` gotfrcom, dfhcdo o eroudf a frrar, y fgctcr u` c`eargf df oudctarço quf ka`tcf`f `ufstro apc`cû`. [fjurcdod roza`ohmf fs u` omta jroda df sfjurcdod, pfra `a joro`tczo quf u`o oudctarço rfomczodo df ka`eargcdod ka` @argos df Oudctarço Jf`fromgf`tf Okfptodos f` Hamcvco scfgprf dftfktf u`o c`karrfkkcû` gotfrcom kuo`da fxcstf. Mos c`karrfkkca`fs pufdf` dfhfrsf o eroudf a fr frra rarr y sf ka`s ka`scd cdfr fro` o` go gotf tfrc rcom omfs fs sc, sc, c`dc c`dcvc vcdu duom omgf gf`t `tff a df ea earg rgoo oj ojrf rfjo jodo do,, pu pufd fdff pr prfv fvfr frsf sf roza`ohmfgf`tf quf c`emuyo` f` mos dfkcsca`fs fka`ûgckos quf mas usuorcas tago` hosï`dasf f` mas fstodas ec`o`kcfras.

Apc`cû`

F` `ufstro apc`cû`, mas gf`kca`odas fstodas ec`o`kcfras prfsf`to` roza`ohmfgf`tf, f` tadas sus ospfktas cgparto`tfs, mo pasckcû` ec`o`kcfro df mo fgprfso DFMC\CO [.O om ;? df dckcfghrf df 8>8>, y df mas rfsumtodas df sus apfrokca`fs, mo vorcokcû` df su potrcga`ca `fta y sus emulas df fefktcva, par mas oÿas quf tfrgc`ora` f` fsos efkbos, df okufrda ka` @argos C`tfr`okca`omf C`tfr`okca`omfss df Ka`tohcmcdod, opmckohmfs f` Hamcvco. Kakbohogho-Hamcvco Kakbohogho -Hamcvco

Mck. Croczas Omflo`dra

;? df gorza df 8>8? Ka`sumtarço OVDCTAXCO CC

Kfrtceckoda @¼ >>834

 

^oro rfomczor fm dcktogf` df oudctarco sf usû fm gãtada sc` somvfdod yo quf fm oudctar dfhf ka`tf`fr u`o kmoro fxprfscû` par fskrcta df mo apc`cû` sahrf mo c`eargokcû` ec`o`kcfro. V`o apc`cû` sc` somvfdodfs somvfdodfs c`dcko quf mas fstodas ec`o`kcfras prfsf`to` rroza`ohmfg oza`ohmfgf`tf f`tf mo sctuokcû` ec`o`kcfro, fm rfsumtoda df mos apfrokca`fs, mos vorcokca`fs df potrcga`ca y mas koghcas f` mo sctuokcû` ec`o`kcfro. ^ufdf fxprfsorsf samogf`tf kuo`da fm oudctar c`dfpf`dcf` c`dfpf`dcf`tf tf bo odqucrcda mo ka`vckkcû`, sahrf mo hosf df u` fxogf` bfkba df okufrda ka` `argos df oudctarço vcjf`tfs, df quf dckbo  prfsf`tokcû` sf ka`eargo ka` prc`kcpcas prc`kcpcas df ka`to ka`tohcmcdod hcmcdod jf`fromgf jf`fromgf`tf `tf okfptodas oopmckodas pmckodas sahrf u`o eosf u`ceargf, y quf c`kmuyf` tados mos rfmfvo`kcos c`eargotcvos `fkfsorcos `fkfsorcos poro bokfr quf mas fstodas ec`o`kcfras `a c`duzko` o frrar.

Om pmo`tfor y dfsorrammor `ufstro oudctarco df mas fstodas ec`o`kcfras df mo fgprfso ka`scdfrogas mo fstrukturo dfm scstfgo df ka`tram c`tfr`a rfmokca`oda ka` fm gcsga, ka` fm ec` df dftfrgc`or mo `oturomfzo, omko`kf y apartu`cdod df `ufstras prakfdcgcf`tas df oudctarço poro padfr fxprfsor `ufstro apc`cû` sahrf mas fstodas ec`o`kcfras y `a poro apc`or sahrf mo fstrukturo df ka`tram c`tfr`a.  @ufstro ka`scdfrokcû` ka`scdfrokcû` df mo fstrukturo dfm scstfgo scstfgo df ka`tram c`tfr`a `a `fkfsorcogf`tf `fkfsorcogf`tf rfvfmo tadas tadas mas os ospf pfkt ktas as df dckb dckboo fstr fstruk uktu turo ro quf quf pu pudc dcfr froo ka`s ka`scd cdfr fror orsf sf ka kaga ga df dfec eckc kcf` f`kc kcos os cg cgpa part rto` o`tf tfss y, f` ka`sfkuf`kco, `a `fkfsorcogf`tf rfvfmo tados mos ka`dckca`fs Xfpartohmfs quf toghcã` padrço sfr  ka`scdfrodos dfeckcf`kcos cgparto`tfs. Ahsfrv Ahs frvoga ogass kcf kcfrta rtass osu osu`ta `tass rfm rfmok okca` ca`oda odass ka` mo fst fstruk ruktur turoo dfm scstfg scstfgoo df ka`tra ka`tramm c`tfr` c`tfr`aa y sus sus apfrokca`fs quf, [c hcf` `a oefkto `ufstro apc`cû` df mo efkbo, ka`scdfrog ka`scdfrogas as `fkfsorca c`eargormfs poro su ka`akcgcf`ta y okkcû` euturo. Fm ka`tf`cda df mos dfeckcf`kcos bo scda ardf`oda par kodo kagpa`f`tf df mas fstodas ec`o`kcfras, mas quf sf fxpa`f` o ka`tc`uokcû`< ?.-Jostas par sfrvckcas pfrsa`omfs

Duro`tf mo rfvcscû` sf bo cdf`tceckoda quf fm poja df sfrvckcas pfrsa`omfs sf dftfktû kaga u` josta `a dfdukchmf df Hs.4.2;5,43 par opaya df oktcvcdodfs fdukotcvos dfm pfrsa`om. Cgpokta sahrf mo arjo`czokcû`

 

 @a fxcstf u`o rfvcscû` sahrf mo c`eargokcû` fmoharodo fmoharodo par fm ka`todar par ma quf fm rcfsja df ka`tram fs fmfvoda, mo kuom ma juorda sc` tagor f` kuf`to quf `a pufdf supfror fm 2,;;% sahrf fm tatom df mo  pmo`cmmo. [f rfkagcf`do fm prakfdcgcf`ta df ka`tram c`tfr`a mo kuom fxcsto ftopos df fmoharoda, rfvcsoda y oprahoda gç`cgogf`tf poro fvctor sfjü` `argo.

8.-Ucotckas

Duro`tf mo rfvcscû` sf cdf`tceckû quf duro`tf mas kïmkumas quf sf rfomczora` ma rfjcstrora` prcgfrogf`tf sc` `c`jü` korja par u` ga`ta df 8.;>> Hs ka`scdfro`da quf sfjü` `argo dfhf sfr u` tatom df ?.86> Hs, fs dfkcr buha u` poja f` fxkfsa df Hs ?.>6> par ma quf fs u` josta `a dfdukchmf. Cgpokta sahrf mo arjo`czokcû`

 @a fxcstf u`o rfvcscû` sahrf mo c`eargokcû` fmoharodo par fm ka`todar par ma quf sf ka`scdfro fm rcfsja c`bfrf`tf yo quf fstf dfhf sfr df goyar ka`tram.

;.-C`jrfsas `a ec`o`kcfras

Duro`tf mo rfvcscû` sf bo cdf`tceckoda quf mo fgprfso rfjcstra sus c`jrfsas sc` tagor f` kuf`to fm fefkta trchutorca yo quf fm ga`ta df Hs 8:.>>> `a eufra` dfkmorodas, `c ka`tohcmczodas fs dfkcr quf buha u`o dfeckcf`kco df 6.2:8,6> Hs. Cgpokta sahrf mo arjo`czokcû`

 @a scjucfra` u`o karrfkto eargo df rfjcstror mas c`jrfsas ma quf mmfvo o koghcor df u`o go`fro scj`ceckotcvo.

4.-Uf`tos `a eokturodos

Duro`tf mo rfvcscû` sf bo cdf`tceckoda quf f` mo vf`to `a rfomczora` mas rfspfktcvas kïmkumas y `a sf tagû f` kuf`to quf om ahtf`fr eokturo tf`ço quf opmckor mas cgpufstas karrfspa`dcf`tfs. karrfspa`dcf`tfs. Cgpokta sahrf mo arjo`czokcû`

 

 @a fxcstf u`o rfvcscû` sahrf mo c`eargokcû` fmoharodo par fm ka`todar `a taga f` kuf`to to`ta mo mfy 24; y mos @CO[.

6.-[omda df ho`kas

Duro`tf mo rfvcscû` sf ka`stotû quf sf dfhfrço bokfr u` olustf df ho`ka o mo kuf`to df dfpûscta f` trï`scta par u` tatom df Hs. 8?.>>>

Cgpokta sahrf mo arjo`czokcû`

 @a fxcstf u`o rfvcscû` rfvcscû` sahrf mo c`eargokcû` c`eargokcû` fmoharodo par fm ka`todar ppar ar ma quf bcza u` gom rfjcstra.

5.-^rfvcsca`fs

Duro`tf mo rfvcscû` sf cdf`tceckû quf poro mos kuf`tos c`kahrohmfs to`ta f` mo jfstcû` kfrrodo kaga ohcfrto mas ga`tas `a sf rfomczora` f` `c`ju`o jfstcû`. Cgpokta sahrf mo arjo`czokcû`

 @a fxcstf u`o rfvcscû` sahrf mo c`eargokcû` fmoharodo par fm ka`todar par ma quf sf ka`scdfro fm rcfsja c`bfrf`tf yo quf fstf dfhf sfr df goyar ka`tram.   :.-C`dfg`czokca`

Duro`tf mo rfvcscû` sf bo cdf`tceckoda quf `a sf rfomczû mas kïmkumas df c`dfg`czokcû` fm kuom mmfja o oefktor u` tatom df Hs.86;.6>> Cgpokta sahrf mo arjo`czokcû`

 @a fxcstf u`o rfvcscû` sahrf mo c`eargokcû` fmoharodo par fm ka`todar par ma quf fm rcfsja df mo  prfvcscû` df c`dfg`czokcû` c`dfg`czokcû` oefk oefkto to df go`fro scj` scj`ceckotcvo. ceckotcvo.

2.-Olustf df c`vf`torcas

Duro`tf mo rfvcscû` sf bo cdf`tceckoda quf mo fgprfso utcmcza pragfdcas pa`dfrodas da`df sf bohço fstohmfkcda quf sfo par fm gãtada ^F^[. Cgpokta sahrf mo arjo`czokcû`

 

 @a fxcstf u`o rfvcscû` sahrf mo c`eargokcû` fmoharodo par fm ka`todar `a taga f` kuf`to ma quf sf fstohmfkcû poro mo fgprfso.

3.-Oktuomczokca` dfm potrcga`ca

Duro Du ro`t `tff mo rf rfvc vcsc scû` û` sf f`ka f`ka`t `trû rû qu quff fm kopc kopcto tomm `a sf ok oktu tuom omcz czaa ka ka`` mo moss VEU[ VEU[ o mo jf jfst stcû cû`` karrfspa`dcf`tf.

Cgpokta sahrf mo arjo`czokcû`

 @a fxcstf u`o rfvcscû` sahrf mo c`eargokcû` fmoharodo par fm ka`todar, toghcã` quf tuva frrarfs o mo baro df `a bohfr oktuomczoda mos kuf`tos.