Informe de Auditoria. Actividad 4

 

FOBC^KI GI EYGFWC^FE

Oc. gi Eugftcrëe 45 gi >4>5

Bimae gi eugftcrëe

Oc. gi pålfoes

59 gi Ioirc eh 51 gi binrirc gi >4>5 7 Eugftcr Hëgir: HYF] EOLIH EOLYHC Iqufpc gi eugftcris fotirocs gi mehfgeg: Merhcs Enih Hcpiz, ]fogy Lckiz

Iqufpc Eugftcr:

Cnsirvegcris: Zuhke Ispfocze, Igwfo Nerncze

Eugftegcs: Gerëc Birrifre, ]eogrc Gi Ekirfme y Irhfs Temaimc Crz  Crz   Cnjivc: Istenhimir kigfeoti he eugftcrfe fotiroe gi he mckpeõëe hcs hfoiekfiotcs y pescs e silufr pere he

egqufsfmfýo gi nfiois esilureogc qui mukpheo mco hcs riqufsftcs ispimëmcs oimiserfc pere munrfr he gikeoge gi he ikprise io nusme gi he imemfe gi sus prcmiscs y he cpkfzemfýo gi hcs rimurscs. Ehmeomi:

Rirfmer sf hes emvfgegis emtuehis io ih prcmisc gi ‘Mckpre‛ mukphio mco hes ocrkes y hcs prcmigfkfiotcs istenhimfgcs juotc mco hcs bcrketcs ikphiegcs y pchëmes gi he ikprise kigfeoti fostrumvcs gi emuirgc e he ocrke ]LM. Mrftirfcs gi Eugftcrëe:  

    

Mukphfkfiotcs gi hcs iståogeris gi mehfgeg y he ginfge ephfmemfýo gi hcs kfskc, Cpk Cp kfz fzem emfý fýo o y ke kesf sfm mem emfý fýo o gi hcs hcs ri rimu murs rscs cs pere pere uoe uoe ke keyc ycrr pr prcg cgum ummfý mfýo o y rigummfýo gi mcstcs Trclrekemfýo gi pelcs Keoijc gi meje lioireh Wråkfti y keoijc gi ketirfe prfke Keoijc gi ehkemæo Ivehuemfýo gi prcviigcris

Bimae y Huler gi Eugftcrfe 59 gi Ioirc eh 51 gi binrirc gi >4>5

 Gipertekiotc Gismrfpmgi fýoMckpre0 gih AehhezNcgiles. lc Trcmiscs gi ]ihimmfýo He ikprise mckc teh muiote mco uoe hfste gi gi prcviigcris prcviigcris pirc oc ephfme ofolúo pc gi bcrketc c pchëme pere he sihimmfýo gi hcs h cs prcviigcris Trcmiscs gi ]i ivfgiomfe qui uo 14% gi hc hcss buomfcoerfcs qui Ivehuemfýo, fotiremtúeo io ih prcmisc muioteo mco ih mcocmfkfiotc, pchëme mcocmfkfiotc riquirfgc. Trcmisc

Mhesfbmemfýo K

k

gi Mehfgeg y cnjivcs Trcmiscs gi Istrumture y pheo gi pelcs

Trcmiscs gi

]i ivfgiomfe qui afmfsti mc mcotremtcs otremtcs pemteges mco ih prcviigcr hcs muehis si keoioio, mco ih cnjivc y sfo pirjufmfc gi hes rihemfcois mckirmfehis mcomrites iotri hes pertis ]i iv ivfg fgio iomf mfee qu quii io he fkp fkphi hiki kiot otem emfý fýo o oc si

C

K

 

Trcmigfkfiotc gi keoijc gi ncgiles, fovioterfcs y pirscoeh

iomuiotres isteogerfzegcs y egfmfcoeh e istc oc sco ribiriomfegcs io ih prcmigfkfiotc gi ketrfz.

Trcmiscs gi Trcmigfkfiotcs y ikpcs gi prclrekemfýo gi enrfmemfýo fkpcrteotis pere ih prcmisc gi prcgummfýo Trcmisc gi Trcmigfkfiotcs gi kijcre gi he gfstrfnumfýo gi hcs nfiois y gi sus mcstcs escmfegcs

Ih prcmigfkfiotc si ejuste gi emuirgc mco m co hcs gcmukiotegcss y istcs si iomuiotreo ginfgekioti gcmukiotegc isteogerfzegcs

]i ivfgiomfe qui oc ixfsti bcrketcs gi sehfges gi hes kitirëes prfkes e prcgummfýo hc qui oc pirkfti

C

K

MHE]FBFMEMFÝO: K ; Oc Mcobcrkfgeg Keycr k ; Oc Mcobcrkfgeg Kiocr C ; Cnsirvemfý Cnsirvemfýo o c Årie gi Kijcre

MCOMHY]FÝO GI HE EYGFWC^ËE:

He eugf eugfttcrëe rëe bui bui gi lre lreo vehc hcrr pere pere he ikpri kprise se ye qui qui ocs prcpcrmfcoý vfteh fobcrkemfýo pere he tcke gi gimfsfcois pcr hc mueh si gini rivfser mcosteotikioti hcs prcmigfkfiotcs eugftegcs e o gi emtuehfzerhcs mueogc si riqufire io nusme gi kijcres y cpkfzemfýo gih kfskc. Esë kfskc fkphikioter hes emmfcois mcrrimves oimiserfes y e hes qui aeye huler e o gi sunseoer hes oc mcobcrkfgegis risuhtegc gi eugftcrfe gi flueh keoire si riqufiri qui ih pirscoeh e merlc mcoczme y si mckprckite kås mco hes Tchëme gi Mehfgeg y hcs cnji cn jiv vc0 c0 gi isti isti kfsk kfskc c kcgc kcgc he ikpri ikprise se gi gini ni emtu emtueh ehfz fzer er hc hcss prcmigfkfiotcs gi sihimmfýo gi Trcviigcris. Hëgir Eugftcr:

 SSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSS

HYF] EOLIH EOLYHC OCWE: eoixcs

Trcmigfkfiotc Gi ]ihimmfýo gi prcviigcris:

 

Is mcoviofioti y rimckiogenhi riehfzer bcrketcs y pchëmes isteogerfzeges pere he sihimmfýo gi hcs prcviigcris. Tere sf tioir ih silufkfiotc, kigfmfýo, eoåhfsfs y ivehuemfýo gi hcs prcmiscs gi ‘MCKT^E‛ gi he fostumfýo, y ocrkehfzer hcs pirfcgcs ispuhegcs gi iotriles gi hcs pigfgcs. Ivehuemfýo, mcocmfkfiotc, mcocmfkfiotc, pchëme g gi i Mehfgeg y cnjivcs: ]i gisteme ih mckprckfsc y he gigfmemfýo pcr perti gih rispcosenhi gih prcmisc y su iqufpc gi trenejc sfiogc uo iqufpc mcocmigcr gi hes pchëmes gi mehfgeg gi he fostumfýo, uhfzeogc hes airrekfiotes pere he punhfmemfýo y scmfehfzemfýo scmfehfzemf ýo gi he fobcrkemfýo. ]i rimckfioge he ivehuemfýo gi hcs rfilcs mco he ouive ketrfz mcobcrki io he OWM F]C 6445:>459, istenhimfiogc emmfcois gi kf kfl lem emfý fýo o br brio ioti ti e hc hcss rf rfis islc lcss iv ivfg fgio iomf mfeg egcs cs y es esëë ge gerr tr tråk åkft ftii e he treosf tre osfmfý mfýo o gi he ocrke ocrke eot eotis is ki kiomf omfcoe coege, ge, pere pere esilur esilurer er ih sfsti sfstike ke gi lisýo gi he mehfgeg gi he fostumfýo. Trcmiscs gi Istrumture y pheo gi pelcs: Ixfsti pheofmemfýo gi hes gfbiriotis emvfgegis gi pelcs qui si riehfzeo io Fostumfcoeh, pcr perti gih rispcosenhi gih prcmisc gi keoire. Ih iqufpc gi trenej tre nejc c nus nusme me nrf nrfoge ogerr sesb sesbemm emmfýo fýo y mco mcoe eoze oze io ih iotcro iotcroc c imcoý imcoýkfm kfmc c ixtiroc gi he ikprise. Trcmiscs gi Trcmigfkfiotc gi keoijc gi ncgiles, fovioterfcs y pirscoeh: ]i

rim rimckfioge y

is

fog ogffspiosenh nhii

riehfzer

he

eut utc ckezemfýo

y

isteogerfzemfýo io keoijc gi hes ncgiles fovioterfcs y pirscoeh y ephfmer silufkfiotcs gi fogfmegcris, kigfmfýo, eoåhfsfs y ivehuemfýo gi hcs prcmiscs gi he fostumfýo, giotrc gi hcs pirfcgcs y tikpcs istenhimfgcs pere teh o, mco ih o gi ger mcooufgeg, imemfe y imfiomfe eh sfstike gi lisýo gi mehfgeg.

Trcmig Trc migfkf fkfiot iotcs cs y ikpcs ikpcs gi prclre prclrekem kemfýo fýo gi en enrfm rfmemf emfýo ýo fkp fkpcrt crteo eotis tis pere ih prcmisc gi prcgummfýo:

 

Gfspcofnfhfgeg y mckprckfsc pcr perti gih rispcosenhi gih prcmisc y su iqufpc gi trenejc io he riehfzemfýo gi he eugftcrëe fotiroe. ]i ae siosfnfhfzegc e hcs mchencregcris scnri he fkpcrteomfe gi pcoir io pråmme he luëes gi pr prcm cmig igfk fkio iote teh, h, euki eukiot oteo eogc gc ih mc mckp kprc rckf kfsc sc mco mco ih ki kigf gfc c ek eknfi nfiot otii y rigumf rig umfiog iogc c sfl sflof ofme meve veki kioti oti ih mco mcosuk sukc c gih kfskc kfskc io hes em emvfg vfgegi egiss riehfzeges. ]i ivfgiomfe he iotrile gi hcs nfiois gi mcosukc kigfeoti emte gi ilrisc, he mueh is rkege pcr ih jibi gi he gipiogiomfe c su gihilegc io ih kckiotc gi he rimipmfýo gi hcs ihikiotcs, hc mueh pirkfti mcotrcher ih fovioterfc y mukphi mco he ijimumfýo gi he pchëme gi cpiremfýo gih prcmisc. Trcmigfkfiotcs gi kijcre gi he gfstrfnumfýo gi hcs nfiois y gi sus mcstcs escmfegcs: ]i rimc rimckf kfio ioge ge uof uofme merr hc hcss bcrk bcrket etcs cs gi se sehfhfge ge gi ke keti tirf rfee pr prfk fkee ae aemf mfee prcgummfýo istenhimfiogc he rke gih pirscoeh rispcosenhi, is mcoviofioti riehfzer emtuehfzemfýo gi hcs prcmigfkfiotcs ihencremfýo gih Theo Eoueh gi Egqufsfmfcois gi kirmeomëes y prcmigfkfiotc pere he mckpre gi nfiois ]i rimc rimckf kfio ioge ge mr mrie ierr istr istret etil ilfe fess pere pere kf kfof ofkf kfze zerr gi ginf nfhfhfge gegi gis, s, ek ekio ioez ezes es y euki eu kiot oter er bcrt bcrteh ehiz izes es,, cp cpcr crtu tuof ofge gegi gis, s, silu silufk fkfi fiot otc c y ri rivf vfsf sfýo ýo gi he fobc fobcrk rkem emfý fýo o scnr scnrii he hess mu muis isc coi oiss qu quii sc sco o pir piroi oiot otis is y qui eb ebim imte teo o he mepemfgeg pere hclrer risuhtegcs privfstcs.

^IMCKIOGEMFCOI]] LIOI^EHI]: ^IMCKIOGEMFCOI Ginf Gi nfgc gc e qu quii ih eõ eõc c eo eoti tirf rfcr cr oc si tr tren enej ejer erco co em emmf mfco cois is mcrr mcrrim imv ves es y privioves is gi lreo fkpcrteomfe silufr riehfzeogc ih silufkfiotc y ih fobcrki gih Theo gi Wrenejc gih iqufpc giotrc gi hcs pirfcgcs ixfstiotis c prcpuistcs pcr he eugftcrfe gih eõc >4>5, y esë ger mukphfkfiotc eh prclreke gi pheoiemfýo fostumfcoeh. ]i rimckfioge ritckerhes mco hcs aehhezlcs lioiregcs ih prisioti eõc. Is fkpcrteoti riehfzer mepemftemfýo gi Emmfcois Mcrrimves, Trivioves y gi Kijcre, Nesi Gcmukioteh y ]ehfges Oc Mcobcrkis e tcgcs hcs prcmiscs qui bcrkeo perti gih ]fstike gi Lisýo gi Mehfgeg. ]i rimckfioge qui hcs hëgiris gi hcs prcmiscs bckiotio he kijcre mcooue mco tcgc su iqufpc gi trenejc, fomhuyiogc mcotrestes, si rimckfioge ephfmer he pchëme y cnjivcs

 

gi mehfgeg io tcges hes emvfgegis qui si riehfzeo, lioireogc mckprckfsc gih pirscoeh mco he sesbemmfýo gih mhfioti. ]i rimckfioge mrier istretilfes pere kfofkfzer ginfhfgegis, ekioezes y eukiot euk ioter er bcr bcrteh tehize izes, s, cpc cpcrtu rtuofge ofgegis gis,, fgi fgio omeg meges es mco ih o gi rie riehfz hfzer er silufkfiotc y rivfsfýo gi he fobcrkemfýo scnri hes muiscois ixtiroes i foti fotiro roes es qu quii sco sco pi pir roi oiot otis is y qu quii eb ebim imte teo o he me mepe pemf mfge geg g pere pere hclr hclrer er risuhtegcs privfstcs.

Gfsiõc prcmigfkfiotc keogetcrfc gi eugftcrëe fotiroe gi mehfgeg:

^CMI]C] EHMEOMI] M^FWI^FC] B^IMYIOMFE KIWCGCHCLFE] EYGFWC^I] Egkfofstremfýo Emtuehfzemfý Emtuehfzemfýo o ]LM Tchëtfmes gi mehfgeg Wris kisis Eugftcris y ivfgiomfes Wris

 

eugftcris fotirocs Mcotretemfýo Emtuehfzemfýo

]LM

Tchëtfmes gi mcotretemfýo Yo kis Eugftcris y ivfgiomfes Gcs eugftcris fotirocs ^imurscs Aukeocs Emtuehfzemfýo ]LM

 

Tchëtfmes gi rimursc aukeoc Yo kis Ivfgiomfes gcmukioteges Yo eugftcr  fotiroc Mcotenhi Emtuehfzemfýo ]LM

Tchëtfme mcotenhi Gcs kisis E Eugftcrfes y ivfgiomfes Wris eugftcris

 

fotiroc ^CMI]C] EHMEOMI] M^FWI^FC] B^IMYIOMFE KIWCGCHCLFE] EYGFWC^I] Egkfofstremfýo Emtuehfzemfý Emtuehfzemfýo o ]LM Tchëtfmes gi mehfgeg Wris kisis Eugftcris y ivfgiomfes Wris eugftcris fotirocs Mcotretemfýo Emtuehfzemfýo

 

]LM

Tchëtfmes gi mcotretemfýo Yo kis Eugftcris y ivfgiomfes Gcs eugftcris fotirocs ^imurscs Aukeocs Emtuehfzemfýo ]LM

Tchëtfmes gi rimursc aukeoc

 

Yo kis Ivfgiomfes gcmukioteges Yo eugftcr  fotiroc Mcotenhi Emtuehfzemfýo ]LM

Tchëtfme mcotenhi Gcs kisis E Eugftcrfes y ivfgiomfes Wris eugftcris fotiroc ^CMI]C] EHMEOMI] M^FWI^FC] B^IMYIOMFE

 

KIWCGCHCLFE] EYGFWC^I] Egkfofstremfýo Emtuehfzemfý Emtuehfzemfýo o ]LM Tchëtfmes gi mehfgeg Wris kisis Eugftcris y ivfgiomfes Wris eugftcris fotirocs Mcotretemfýo Emtuehfzemfýo ]LM

Tchëtfmes gi mcotretemfýo

 

Yo kis Eugftcris y ivfgiomfes Gcs eugftcris fotirocs ^imurscs Aukeocs

Emtuehfzemfýo ]LM

Tchëtfmes gi rimursc aukeoc Yo kis Ivfgiomfes gcmukioteges Yo eugftcr 

 

fotiroc Mcotenhi Emtuehfzemfýo ]LM

Tchëtfme mcotenhi Gcs kisis E Eugftcrfes y ivfgiomfes Wris eugftcris fotiroc T^CMI]C

EHMEOMI]

M^FWI^FC]

B^IMYIOMFE

Trcmigfkfiotcs Trcviigcris

Emtuehfzemfýo gi ]LM

Yo kis

Trcmigfkfiotc gi Ivehuemfýo

Emtuehfzemfýo gi ]LM

Trcmigfkfiotc pheo gi pelcs

Emtuehfzemfýo gi ]LM

Keoijc iståogeris gi mehfgeg Ivehuemfýo gi prcviigcri s Trclrekemf ýo gi pelcs Keoijc Keo ijc gi ehkemio

Trcmigfkfiotc Emtuehfzemfýo keoijc gi gi ]LM

Yo kis

Yo kis

Yo kis

KIWCGCHCLFE

EYGFWC^I]

Eugftcris y Wris ivfgiomfes eugftcris gcmukioteges Eugftcris y Yo Eugftcr ivfgiomfes gcmukioteges Eugftcris y ivfgiomfes gcmukioteges Eugftcris y ivfgiomfes

Yo Eugftcr

Gcs Eugftcris

 

ncgiles Trcmigfkfiotc gi ikpcs gi Benrfmemfýo Trcmigfkfiotc kijcres gi gfstrfnumfýo

Emtuehfzemfýo gi ]LM

Keoijc gi Keoijc iståogeris gi mehfgeg

Yo kis

Emtuehfzemfýo gi ]LM

Cpkfzemfýo y kesfmemfýo gi hcs rimurscs rimur scs pere uoe keycr prcgum prcgummfý mfýo o y rig rigumm ummfýo fýo gi mcstcs

Yo kis

ketirfe prfke

gcmukioteges Eugftcris y ivfgiomfes gcmukioteges Eugftcris y ivfgiomfes gcmukioteges

Yo Eugftcr

Wris Eugftcris

 SSSSSSSSSSSSSSSSS  SSSSSSSSS SSSSSSSS HYF] EOLIH EOLYHC EYGFWC^ HFGI^

MCOMHYMFCO Ih giserrchhc gi hes gfbiriotis emvfgegis riehfzeges io isti mursc ki ae pirkfgc iotiogir he fkpcrteomfe gi ephfmer hcs prcmiscs gi eugftcrfe io hes ikprises ye qui ocs prcpcrmfcoeo fobcrkemfýo vfteh pere he kijcre gih prcmisc gi uo ioti imcoýkfmc. Esë kfskc tcgc istcs mcocmfkfiotcs y peutes egquf eg qufrf rfge gess ki veo veo pi pirk rkf frr iorf iorfqui quimi mirr kf kfss se seni niri riss mco mco ri risp spim imtc tc e hes hes eugftcrfe y esë nrfoger io kfs buturcs ikphic tcges istes istretilfes y peutes epriogfges.