Ejemplo de Plan de Auditoria Financiera

 

PLNS@TXNMOM LOHNKLOE ]KTNDNK TKMTÂGP@Y M@ B@LMKYO M@ OBOYKLOX

COHPE]OM M@ HN@LHNOX @HKLØBNHOX ^ OMBNLNX]TO]NSOX @XHP@EO QTKC@XNKLOE M@ HKL]ODNENMOM HKL]ODNENMOM

@I@BQEK M@ QTKGTOBOHNØL ^ QEOLNCNHOHNØL M@ PLO OPMN]KTNO CNLOLHN@TO

Hursk

9 Oumntkrno Cnlolhn`ro

Mkh`lt`

9 HOTTOLYO GP@SOTO, Tksos

Nl Nlt` t`gr grol olt` t`ss

9H H@T @TLO LO C@ C@TL TLOL OLM@ M@Y, Y, Enry Enry Lo Loee ee`e `ey. y.

Hnhek

9 SNN

PL]TB- 4141

 

QT@X@L]OHNØL Hkbk s` sod` eo oumntkrno `s m` buhfo nbpkrtolhno poro eos krgolnzohnkl`s yo qu` pkr  b`mn b` mnkk m` `sto `sto s` pu pu`m `m`` v`rn v`rncn cnho horr sn eo nlck nlckrb rboh ohnø nøll qu qu`` `bnt `bnt`` eo kr krgo goln lnzo zohn hnøl øl goroltnzolmk m` `sto `sto bol`ro qu` eo nlckrbo nlckrbohnøl hnøl qu` s` `eodkro m`ltrk m`ltrk m` `sto, lk t`lgo `rrkr`s snglncnhotnvks qu` pu`mol hklmuhnr o ulo tkbo m` m`hnsnkl`s `rrøl`o pkr port` m` eo mnr mnr`hh `hhnøl nøl m` eo krg krgol olnzo nzohnø hnøl. l. @e d`l d`l`cn `cnhnk hnk qu` eo oumntk oumntkrno rno lks drnlmo drnlmo `s qu` huoequn`r prkh`sk k m`cnhn`lhno kp`rohnkloe qu` `e oumntkr `lhu`ltr` pu`m` s`r hkrr`gnmk k b`ikromk rïpnmob`lt`. @l `e pr pr`s `s`l `lt` t` trod trodoi oikk vobk vobkss o m`so m`sorrk rrkee eeor or ul `i `i`b `bpe pekk m` eo pr prkg kgro robo bohn hnøl øl y  peolncnhohnøl m` eo oumntkrno qu` s` e` r`oenzo o eo `bpr`so IFODNEE. X.O.H udnhomo `l eo hunmomo m` ]oropktk- Xol Bortnl.

 

@BQT@XO HKLX]TPH]KTO IFODNEE X.O.H QEOL M@ OPMN]KTNO CNLOLHN@TO - Q@TNKMK 41?0 N.

KTNG@L M@ EO OPMN]KTNO

Eo pr`s`lt` Oumntkrno Cnlolhn`ro, r`spklm` oe p`mnmk m` s`rvnhnks prkc`snkloe`s m` oumntkrâo cnlolhn`ro pkr `e p`rnkmk hkbpr`lmnmk `ltr` `e 1?.1?.41?6 oe 8?.?4.41?6, qu` eks fnhn`ro ee`gor eo @bpr`so IFODNEE X.O.H. b`mnolt` Horto L± 10-41?6-GG m` c`hfo 40.10.41?6. B`mnolt` B`mno lt` Horto L±. 1?71?7-41?6 41?6-HNO. -HNO. M` OGT@ OGT@MO MO & OXKHN OXKHNOMKX OMKX HKL]OMKT@X HKL]OMKT@X QÙDENHKX XKHN@MOM HNSNE m` c`hfo 1?.13.41?6, eo Hkbpoÿâo m` Oumntkr`s., hkbulnhø o eo G`r`lhno G`l`roe m` eo @bpr`so Hklstruhtkro & Hklsuetkr`s IFODNEE X.O.H., eo oh`ptohnøl m` eo pr`stohnøl m`e X`rvnhnk m` Oumntkrâo Cnlolhn`ro pkr `e  p`rnkmk t`rbnlomk oe 8?.?4.41?6, `l eks tîrbnlks y hklmnhnkl`s pr`vnob`lt` hkkrmnlomos.

NN.

OL]@H@M@L]@X M M@ @ EO EO @ @B BQT@XO

IFODNE IFO DNEE E X.O X.O.H. .H.,, `s ul uloo @bp @bpr`s r`soo Hkl Hklstr struh uhtkr tkroo y Hklsue Hklsuetkr tkro, o, hklstn hklstntun tunmo mo hkbk hkbk Xkhn`mom Olølnbo H`rromo ` nlshrnto `l eo Cnhfo L±. 47=66=07 m` eks T`gnstrks Qùdenhks m` eo r`gnøl m` Xol Bortnl- Q`rù. X` rng` pkr ek `stode`hnmk `l su @stotutk y eo E`y G`l`roe m` Xkhn`mom`s y eos mnspksnhnkl`s qu` rng`l o eos `ltnmom`s r`gueomkros m`e s`htkr y eos m`bïs lkrbos openhode`s. Eo ohtnvnmom prnlhnpoe m` IFODNEE X.O.H., `s eo hklstruhhnøl y hklsuetkrâo `l eo g`stnøl m` kdros , eo huoe m`sorrkeeo sus ohtnvnmom`s doik `strnhtos lkrbos m` s`gurnmom y os`guromks eks trodoiomkr`s `l eo X`gurk Hkbpe`b`ltornk m` ]rodoik m` Tn`sgk. Murolt` `e oÿk 41?6, sus nlgr`sks tktoe`s cu`rkl c u`rkl m` 8.4 bneekl`s m` ske`s. Eo s`m` prnlhnpoe m` eo @bpr`so s` udnho `l eo Ov. @enso Q`ÿof`rr`ro, huomro 10 lub`rk ?76> ]oropktk- Xol Bortnl, eo huoe `s su ùlnho suhursoe. Qoro `c`htks trndutornks `e lùb` lùb`rk rk m` TP TPH H os osng nglo lomk mk pkr pkr eo Om Ombn bnln lnst stro rohn hnøl øl ]rnd ]rndut utor orno no hk hkrr` rr`sp spkl klm` m` oe L± 411168868>? y `stï `l `e T`gnb`l ]rndutornk B^Q@ (Q`qu`ÿo ( Q`qu`ÿo @bpr`so).

 

Murolt` `e oÿk 41?6, eo `struhturo krgïlnho m` eo @bpr`so, `stuvk hklstntunmo m` eo sngun`lt` bol`ro9 

G`r`lhno G`l`roe



Ombnlnstrohnøl



Hkltodnenmom



T`hursks Fubolks



Ekgâstnho



S`ltos



Qrkmuhhnøl



Oebohîl



Xnst`bos y X`gurnmom

NNN. NNN.

KDI@ KDI@]N ]NSK SKX X M@ EO EO OP OPMN MN]K ]KTN TNO O CN CNLO LOLH LHN@ N@TO TO

Kdi`tnvk G`l`roe @bntnr @bn tnr kpn kpnlnø lnøll skd skdr` r` eo roz rozklo klodne dnenmo nmomm m` eks @stom @stomks ks Cnlol Cnlolhn` hn`rks rks ` Nlckrb Nlckrboh ohnøl nøl Hkbp Hk bpe` e`b` b`lt ltor orno no,, pr`p pr`por orom omks ks pkr pkr eo `b `bpr pr`s `soo IF IFOD ODNE NEE E X.O. X.O.H. H. pk pkrr `e p` p`rn rnkm kmkk hkbpr`lmnmk `ltr` `e 1?.1?.41?6 oe 8?.?4.41?6, m` hklckrbnmom hkl eks prnlhnpnks m` hkltod hkl todnen nenmo momm g`l g`l`ro `roeb` eb`lt` lt` oh oh`pt `ptom omks, ks, lkr lkrbo boss nlt`rl nlt`rlohn ohnklo kloe`s e`s m` hkltod hkltodnen nenmom mom y mnspksnhnkl`ss e`goe`s vng`lt`s. Eks @stomks Cnlolhn`rks r`c`r`lhnomks hkbpr`lm`l9 mnspksnhnkl`  

@stomk m` Xntuohnøl Cnlolhn`ro m`e Q`rnkmk 41?6

 

@stomk m`e T`suetomk Nlt`groe m`e Q`rnkmk 41?6

 

 

 

@stomk m` Hobdnks `l `e Qotrnbklnk L`tk 41?6 @stomk m` Ceuik m` @c`htnvk 41?6  Lktos ` Nlckrbohnøl Nlckrbohnøl Cnlolhn`ro Hkbpe`b`ltorno Hkbpe`b`ltorno 

 

Kdi`tnvks @sp`hâcnhks o. M`t`rbnlor eo rozklodnenmom m` eks @stomks Cnlolhn`rks, lktos o eks `stomks cnlolhn`rks ` nlckrbohnøl hkbpe`b`ltorno pkr `e p`rnkmk hkbpr`lmnmk `ltr` `e 1?.1?.41?6 oe 8?.?4.41?6.

d. @voeuor eo nbpeoltohnøl, culhnklobn`ltk y `c`htnvnmom m`e Xnst`bo m` Hkltrke Nlt`rlkk `l eos ïr`os Nlt`rl ïr`os om ombnl bnlnst nstrot rotnvo nvoss y kp` kp`rot rotnvo nvoss y `l oq oqu`e u`eeos eos oh ohtnv tnvnmo nmom`s m`s vnlhueomos mnr`htob`lt` mnr`htob`lt` hkl eo bnsnøl y kdi`tnvks m` eo @bpr`so, nm`ltncnholmk y m`t`rbnlolmk `e gromk m` skenm`z, `cnhn`lhno, y `cnhohno m` eks hkltrke`s heov` qu` os`gur`l o eo @bpr`so oe hubpenbn`ltk m` sus kdi`tnvks y b`tos.

NS.

OEHOLH@ M@ EO OPMN]KTNO

@e oeholh` m` eo Oumntkrno Cnlolhn`ro `storï peolncnhomk poro hudrnr eos kp`rohnkl`s r`oenzomos pkr IFODNEE X.O.H. pkr `e p`rnkmk hkbpr`lmnmk `ltr` `e 1?.1?.41?6 oe 8?.?4.41?6. Osnbnsbk, hkbpr`lm`rï eo `voeuohnøl m` eo G`stnøl Ombnlnstrotnvo y Hkltode`. Eo oumntkrâo s` `c`htuorï tkbolmk `l hu`lto9 Lkrbos Nlt`rlohnkloe`s m` Oumntkrâo (LNO),  Lkrbos m` Oumntkrâo G`l`roeb`lt` Oh`ptomos (LOGO), ` nlheunrï eks prkh`mnbn`ltks bâlnbks m` Oumntkrâo sngun`lt`s9 MNXQKLNDE@

-

Orqu`ks m` Cklmks Cniks, Cklmks m` ]rodoik y `l ]rïlsntk.

-

Hklhnenohnøl m` Xoemks Dolhornks, skenhntolmk hklcnrbohnøl mnr`hto m` eos `ltnmom`s dolhornos.

@VNGNDE@

-

Olïensns m` eos Hu`ltos pkr Hkdror 

 

NLS@L]OTNKX -

Qortnhnpohnøl s`e`htnvo `l eo tkbo m` nlv`ltornks

-

@voeuohnøl m`e r`gnstrk y hkltrke m` eks dn`l`s, hkbk9 `xnst`lhnos, t`rr`lks, boqunlornos, `ls`r`s, v`fâhueks, f`rrobn`ltos.

QOXNSK HKTTN@L]@ - Hklcnrbohnøl mnr`hto m` soemk m` prkv``mkr`s -

Hklcnrbohnøl mnr`hto m` pogk o trodoiomkr`s

-

@voeuohnøl y M`sorrkeek m` eos Hu`ltos pkr Qogor Hkb`rhnoe`s Snlhueomos

QOXNSK EOTGK QEOYK 

@voeuohnøl m` Xoemks



Hnrhueornzohnøl m` @ltnmom`s ohr``mkros poro h`rtncnhor soemks



Qrîstobks dolhornks, hopntoe m` trodoik

QO]TNBKLNK 

@voeuor eo sntuohnøl potrnbklnoe m` eo krgolnzohnøl

K]TOX HP@L]OX M@E OH]NSK ^ QOXNSK 

Cklmks o r`lmnr hu`ltos - Olïensns y Hkb`ltornks

@l `e hosk m` `vnm`lhnor nlmnhnks rozklode`s m` croum`, eo Xkhn`mom m` Oumntkrâo qu` `l `st` st` hos oskk `s OGT@M GT@MO O & OX OXKH KHNO NOM MKX HK HKL] L]OM OMKT KT@ @X QÙD ÙDEN ENHK HKX X XKHN@MOM HNSNE `bntnrï ul r`pkrt` `sp`hnoe oe r`sp`htk, r`v`eolmk eks f`hfks  poro hklsnm`rohnøl hklsnm`rohnøl m` eo G`r`l G`r`lhno. hno.

 

S.

HTN]@TNKX M@ M@ OP OPMN]KTÂO O P P] ]NENYOT

Eos prn prnlhn lhnpo poe`s e`s mns mnspks pksnhn nhnkl` kl`ss e`goe` e`goe`ss y r`g r`geob eob`l `ltoh tohnøl nøl nlt`rl nlt`rlo, o, qu` r`gueo r`gueo eos ohtnvnmom`s m` eos ulnmom`s krgïlnhos `xobnlomos y qu` tn`l`l r`eohnøl hkl `e oeholh` y kdi`tnvks m` eo pr`s`lt` oumntkrno, skl `ltr` ktros eos sngun`lt`s9 

 Lkrbos Nlt`rlohnkloe`s Nlt`rlohnkloe`s m` Oumntkrâo (LNO). (LNO).



 Lkrbos m` Oumntkrâo Oumntkrâo G`l`roeb`lt` Oh`ptomos Oh`ptomos (LOGO).



T`geob`ltk poro eo pr`s`ltohnø pr`s`ltohnøll m` nlckrbohnøl cnlolhn`ro oumntomo.



E`y Lk 43667, E`y G`l`roe m` Xkhn`mom`s pudenhomo `e 1? m` `l`rk m` ?>>6 y sus bkmncnhotkrnos.



M`hr`tk Xupr`bk Lk ?7>-411=-@C ]`xtk Ùlnhk Krm`lomk m` eo E`y m`e Nbpu`stk o eo T`lto.



M`hr`tk E`gnseotnvk L± 6?3, Hømngk ]rndutornk



M`hr M` hr`t `tkk Xu Xupr pr`b `bkk L± ?80?80->> >>-@ -@C C ]` ]`xt xtkk Ùlnh Ùlnhkk Krm` Krm`lo lomk mk m` m`ee Hømn Hømngk gk



]rndutornk y sus bkmncnhotkrnos. M`hr`tk E`gnseotnvk Lk 77=, E`y m`e Nbpu`stk o eo T`lto



M`hr`tk Xupr`bk L± ?7>-411=-@C ]`xtk Ùlnhk Krm`lomk m` eo E`y m`e Nbpu`stk o eo T`lto.



Boluoe m` Krgolnzohnøl y T`spklsodnenmom`s G`l`roe (BKTG), oprkdomk hkl T`skeuhnøl m` G`r`lhno G`l`roe Lk. 110-41?=-GG m`e 40.Iue.41?=.



]@V]K ÙLNHK NHK KTM@LOMK M@E M. E@G. Lk 746, E@^ M@ QTKMPH]NSNMOM ^ HKBQ@]N]NSNMOM EODKTOE (EQHE) M.X. Lk 118->7-]T 



E@^ L± 461?0 E@^ M@ QTKBKHNKL ^ CKTBOENYOHNKL M@ EO BNHTK ^ Q@_P@ßO @BQT@XO (Qrkbuegomo `e 8 m` Iuenk m`e 4118)

 

SN.

T@HPTXKX M M@ @ Q@ Q@TXKLOE

Eo hklckrbohnøl m` eo Hkbnsnøl Oumntkro y eks prkc`snkloe`s m`snglomks poro eo r` r`oe oenz nzoh ohnø nøll m` eo Ou Oumn mntk tkrno rno Cnlo Cnlolh lhn` n`ro ro `s `stï tï hk hklc lckr krbo bomo mo pk pkrr ek ekss sn sngu gun` n`lt lt``  prkc`snkloe`s.  Lkbdr` y Op`eenmks Op`eenmks

HQH. Horeks Bngu`e Tobâr`z Xoemoÿo HQH. Nrns Hruzomk B`zo HQH. Enz Iomy Cekr`s Qohf`hk HQH. Iksî Borâo Tkde`s K„Fnggnls HQH. Xkcno Gnolnlo Sorgos ]`eek NLG. Ikrg` Tkmrngk Fuobol Hïrm`los NLG. Boluoe Eo tkrr` Gorhâo

Horgk

Oumntkr Qr Qrnlhnpoe Oumntkro Qrnlhnpoe Osnst`lt` Osnst`lt` Osnst`lt` Nlg`ln`rk Hnvne Nlg`ln`rk Hnvne

Culhnøl

Xup`rvnskro Oumntkro @lhorgomo Nlt`grolt` ? Nlt`grolt` 4 Nlt`grolt` 8 @sp`hnoensto Osnst`lt` m` @sp.

Hkstk pkr homo p`rskloe  Lkbdr` y Op`eenmk Op`eenmk

HQH. Horeks Bngu`e Tobâr`z Xoemoÿo HQH. Nrns Hruzomk B`zo HQH. Enz Iomy Cekr`s Qohf`hk HQH. Iksî Borâo Tkde`s K„Fnggnls HQH. Xkcno Gnolnlo Sorgos ]`eek NLG. Ikrg` Tkmrngk Fuobol Hïrm`los NLG. Boluoe Eo tkrr` Gorhâo ]K]OE, HKX]K

Hkstk

>,111.11 7,111.11 8,011.11 8,011.11 8,011.11 3,111.11 =,011.11 X/ 87,111.11

QOT]NHNQOHNKL M@ EKX @XQ@HNOENX]OX M@ OPMN]KTNO Nlg`ln`rk Hnvne Xu eodkr s` krn`lto o `c`htuor eos `voeuohnkl`s m` eks bîtkmks qu` s` utnenzol `l `e  prkh`sk m` hklstruhhnøl m` kdro, y `e krm`l m` homo ïr`o m`snglomo pkr eo `bpr`so: osâ hkbk tobdnîl m` eks prkh`sks m` r`hkpneohnøl, r`gnstrk y oeboh`lobn`ltk m` bot`rnoe`s m` IFODNEE X.O.H. T`vnsorï `e hubpenbn`ltk m` eos Lkrbos m` X`gurnmom m`e s`htkr  hklstruhhnøl.

SNN. SN N.

QT@ T@X XPQ PQP P@X @X] ]K M M@ @] ]NN@B @BQ QK

Qoro `e m`sorrkeek m` eo oumntkrno s` `stnbo eo utnenzohnøl m` (07) s`s`lto y hnlhk mâos ùtne`s, hkltomks o portnr m`e 14 m` `l`rk m`e 41?> m`sogr`gomk `l eos sngun`lt`s ohtnvnmom`s9

 

@topos m` eo Oumntkrno  Qeolncnhohnøl

Q`rnkmk Nlnhnk ]`rbnlk 14/1?/41?>

Qeol m` oumntkrno Qrkgrobohnøl m` oumntkrno  @i`huhnøl m` eo oumntkrno

?6/1?/41?>

7 3 4?/1?/41?>

16/18/41?>

T`vnsnøl m` mkhub`ltks Hklstotohnkl Hklstotohnkl`s Qrkh`sk m` nl`s ckrcâsnhos bohnøl Hkbulnhohnøl m` Foeeozgks @voeuohnøl m` Foeeozgks  Nlckrb` Cnloe 

@eodkrohnøl m` Mnhtob`l Horto m` Hkltrke Nlt`rlk T`bnsnøl m`e Mnhtob`l ]K]OE, M@ MNOX P]NE@X

??/18/41?>

]ktoe, Mâos Ùtne`s

4?/18/41?>

8 8 8

?8

7 3

80 6 ?08 = 3 > 0 8 ? 07

 

HKLHEPXNKL@X M` `st` peol pkm`bks hklheunr qu` eo `bpr`so hklstruhtkro IFODNEE X.O.H fnzk ul r`qu`rnbn`ltk o eo `bpr`so m` oumntkrno OGT@MO & OXKHNOMKX HKL]OMKT@X QÙDENHKX XKHN@MOM HNSNE m` qu` s` e` r`oenh` ulo Oumntkrno `l `e p`rnkmk 1?/1?/41?6 oe 8?/?4/41?6. Eo oumntkrno tuvk ul peozk m` murohnøl m` 07 mâos fïdne`s `e huoe cu` `i`hutomk hklcnrb` oe peol qu` s` r`oenzø, `l `e huoe s` pr`t`lmâo m`t`htor sn `xnstâol `rrkr`s k coeeos `l eks  prkh`sks qu` s` m`sorrkeeork m`sorrkeeorkll mnhfk p`rnkmk. @e bkltk qu` s` pr`supu`stk poro `sto oumntkrno `l gostks m` eos p`rsklos cu` m` X/ 87, 111.11 (]r`nlto y sn`t` bne lu`vks ske`s) `e huoe cu` gostomk hklckrb` o eks `stode`hnmk  pkr eos port`s.

 

T@C@T@LHNOX DNDENKGTÏCN DNDENKGTÏCNHOX HOX OPMN]KKE. OPMN] KKE. (4 (41?1). 1?1).  Qeolncnhohnøl y Qrkgrobohnøl m` eos Oumntkrnos.  Oumntkrnos.  Kdt`lnmk m` fttps9//mrnv`.gkkge`.hkb/cne`/m/?ek46>C7u fttps9//mrnv`.gkkge` .hkb/cne`/m/?ek46>C7uf-FLkye3SyzrtpcT@6GY f-FLkye3SyzrtpcT@6GY=1m1/vn`w =1m1/vn`w HKBQOßÂO M@ OPMN]KT@X &OXKHNOMKX. (?4 m` @l`rk m` 41?3). 41?3). QEOL  QEOL M@  OPMN]KTNO CNLOLHN@TO CNLOLHN@TO PLNMOM M@ T@QOTOHNØL T@QOTOHNØL ^ QTKMPH QTKMPHHNØL HNØL  M@E OH@TK X. O. H. Kdt`lnmk H. Kdt`lnmk m` fttps9//mrnv`.gkkge`.hkb/cne`/m/?tie1oEdQvxtx fttps9//mrnv`.gkkge` .hkb/cne`/m/?tie1oEdQvxtx_@KfQW]eQBwS[Cu-D1 _@KfQW]eQBwS[Cu-D1fY/vn`w fY/vn`w