Modelo de Estatuto de Auditoría Interna Del IIA

 

 

\uppnbhbctjn Fugkjclb

Hmkbnm kb Bstjtutm k b nj Jltg vgk jk kb Jukg tmr èj Gctbrcj

Bn Hmkbnm kb Bstjtutm kb Jltgvgkjk kb Jukgtmrèj Gctbrcj bstê kgsbújkm pjrj gnustrjr prêltgljs lmhucbs, tèpgljhbctb bstjinblgkjs bc uc bstjtutm kb jltgvgkjkbs kb jukgtmrèj gctbrcj. Bn ljrêltbr fbcçrglm kb bstb kmluhbctm tgbcb pmr miobtm `mhbctjr nj jkblujlgüc.  Bs pmsginb qub bn kmluhbctm cm rb`nbob tmkms nms rbqugsgtms nbfjnbs m rbfnjhbctjrgms qub bxgstbc bc ljkj ourgskgllgüc. Jkbhês, njs bxpbltjtgvjs kb njs pjrtbs gctbrbsjkjs pubkbc gc`nugr bc nj gclnusgüc m bnghgcjlgüc kb lgbrtjs prêltgljs. Jn rbkjltjr uc bstjtutm kb jltgvgkjkbs kb jukgtmrèj gctbrcj, bn kgrbltmr boblutgvm kb jjukgtmrèj ukgtmrèj kbib tbcbr lugkjkm jn  pbrsmcjngzjr bn Bstjtutm, gclnuybckm rbbhpnjzjr bn tbxtm bctrb „lmrlebtbs jzun‘ lmc uc nbcfujob qub rb`nbob lmc  prblgsgüc nj sgtujlgüc sgtujlgüc kbn usu usujrgm. jrgm.

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  \uppnbhbctjn Fugkjclb  Fugkjclb / Hmkbn Gctbrcjn Jukgt Jltgvgty Lejrtbr  

Qrmpüsgtm y Hgsgüc  Bn prmpüsgtm kbn Tkbpjrtjhbctm/jltgvgkjkX  Tkbpjrtjhbctm/jltgvgkjkX  kb jukgtmrèj gctbrcj kb Tcmhirb kb nj mrfjcgzjlgücX  mrfjcgzjlgücX   bs  prmpmrlgmcjr sbrvglgms gckbpbckgbctbs y miobtgvms kb jsbfurjhgbctm y lmcsuntmrèj, lmclbigkms pjrj jfrbfjr vjnmr y hbomrjr njs mpbrjlgmcbs kb Tcmhirb kb nj mrfjcgzjlgücX. mrfjcgzjlgücX. Nj hgsgüc kb nj jukgtmrèj gctbrcj bs hbomrjr y prmtbfbr bn vjnmr kb nj mrfjcgzjlgüc prmpmrlgmcjckm jsbfurjhgbctm, jsbsmrèj y jcêngsgs bc  ijsb j rgbsfms. Bn Tkbpjrtjhbctm/jltgvgkjkX Tkbpjrtjhbctm/jltgvgkjkX kb jukgtmrèj gctbrcj jyukj j Tcmhirb kb nj mrfjcgzjlgücX j luhpngr sus miobtgvms jpmrtjckm uc bc`mqub sgstbhêtglm y kgslgpngcjkm pjrj bvjnujr y hbomrjr nj b`gljlgj kb nms prmlbsms kb fmigbrcm, fbstgüc kb rgbsfms y lmctrmn.

 Cmrhjs pjrj nj prêltglj prm`bsgmcjn kb nj jukgtmrèj gctbrcj Bn Tkbpjrtjhbctm/jltgvgkjk Tkbpjrtjhbctm/jltgvgkjkXX kb jukgtmrèj gctbrcj jkegbrb j nms bnbhbctms kb luhpnghgbctm mingfjtmrgm kbn Hjrlm Gctbrcjlgmcjn pjrj nj Qrêltglj Qrm`bsgmcjn kbn Gcstgtutm kb Jukgtmrbs Gctbrcms, gclnugkms nms Qrgclgpgms @uckjhbctjnbs pjrj nj Qrêltglj Qrm`bsgmcjn kb nj Jukgtmrèj Gctbrcj, bn Lükgfm kb Çtglj, njs Cmrhjs, y nj Kb`gcglgüc kb Jukgtmrèj Gctbrcj. Bn Kgrbltmr Boblutgvm kb Jukgtmrèj gc`mrhjrê pbrgükgljhbctb j nj jntj fbrbclgj y jn TLmcsbom / lmhgtç kb jukgtmrèj / lmhgtç kb supbrvgsgücX rbspbltm supbrvgsgücX rbspbltm j nj lmc`mrhgkjk kbn Tkbpjrtjhbctm / jltgvgkjkX jltgvgkjkX kb  kb jukgtmrèj gctbrcj lmc bn Lükgfm kb Çtglj y njs Cmrhjs.

Jutmrgkjk Bn Kgrbltmr Boblutgvm kb Jukgtmrèj rbpmrtjrê `uclgmcjnhbctb jn TLmcsbom / lmhgtç kb jukgtmrèj / lmhgtç kb supbrvgsgücX y supbrvgsgücX  y jkhgcgstrjtgvjhbctb (bs kblgr, mpbrjlgmcbs lmtgkgjcjs) jn Tkgrbltmr boblutgvm/fbrbctb fbcbrjnX fbcbrjnX.. Qjrj bstjinblbr, hjctbcbr y jsbfurjr qub bn Tkbpjrtjhbctm / jltgvgkjkX jltgvgkjkX   kb jukgtmrèj gctbrcj kb Tcmhirb kb nj mrfjcgzjlgücX tgbcb mrfjcgzjlgücX  tgbcb nj jutmrgkjk su`glgbctb pjrj luhpngr lmhpnbtjhbctb lmc sus mingfjlgmcbs, bn TLmcsbom / lmhgtç jukgtmrèj / lmhgtç kb supbrvgsgücX supbrvgsgücX kbibrê?  kbibrê?     •  •  • •

Jprmijr bn bstjtutm kbn Tkbpjrtjhbctm / jltgvgkjkX jltgvgkjkX kb  kb jukgtmrèj gctbrcj. Jprmijr bn pnjc kb jukgtmrèj gctbrcj ijsjkm bc rgbsfms. Jprmijr bn prbsupubstm y bn pnjc kb rblursms kbn Tkbpjrtjhbctm / jltgvgkjkX kb nj jukgtmrèj gctbrcj Yblgigr lmhucgljlgmcbs kbn Kgrbltmr Boblutgvm kb Jukgtmrèj smirb bn kbsjrrmnnm kbn pnjc kb jukgtmrèj gctbrcj kbn Tkbpjrtjhbctm / jltgvgkjkX y mtrms jsuctms.

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Jprmijr nj njsrbhucbrjlgüc kblgsgmcbs rb`brbctbs jn cmhirjhgbctm y lbsb kbn Kgrbltmr Boblutgvm kb Jukgtmrèj.    Jprmijr kbn Kgrbltmr Boblutgvm kb Jukgtmrèj. •  @mrhunb njs prbfuctjs jkblujkjs j nj Fbrbclgj y jn Kgrbltmr Boblutgvm kb Jukgtmrèj pjrj kbtbrhgcjr sg bxgstbc •

jnljclbs gcjkblujkms m nghgtjlgmcbs kb rblursms.

Bn Kgrbltmr Boblutgvm kb Jukgtmrèj tbckrê jllbsm grrbstrgltm, y sb lmhucgljrê b gctbrjltujrê kgrbltjhbctb supbrvgsgücX,, gclnusm bc rbucgmcbs prgvjkjs sgc nj lmc bn TLmcsbom / Lmhgtç kb jukgtmrèj / lmhgtç kb supbrvgsgücX  prbsbclgj kb nj jkhgcgstrjlgüc. supbrvgsgücX   jutmrgzj jn Tkbpjrtjhbctm / jltgvgkjkX jltgvgkjkX   kb Bn TLmcsbom / Lmhgtç kb jukgtmrèj / lmhgtç kb supbrvgsgücX jukgtmrèj gctbrcj j?

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  \uppnbhbctjn Fugkjclb  Fugkjclb / Hmkbn Gctbrcjn Jukgt Jltgvgty Lejrtbr    [bcbr jllbsm lmhpnbtm, ngirb y sgc rbstrgllgmcbs j tmkjs njs `uclgmcbs, rbfgstrms, prmpgbkjk y pbrsmcjn

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 pbrtgcbctbs, pjrj nnbvjr j ljim lujnqugbrj kb sus lmhprmhgsms, suobtm j su rbspmcsjigngkjk kb lmc`gkbclgjngkjk y sjnvjfujrkj kb nms rbfgstrms b gc`mrhjlgüc. • Jsgfcjr rblursms, bstjinblbr `rblubclgjs, sbnbllgmcjr tbhjs, kbtbrhgcjr jnljclbs kb trjijom, jpngljr njs tçlcgljs cblbsjrgjs pjrj luhpngr lmc nms miobtgvms kb nj jukgtmrèj y bhgsgüc kb gc`mrhbs. mrfjcgzjlgücX, jsè  jsè lmhm kb mtrms sbrvglgms  Mitbcbr jsgstbclgj kbn pbrsmcjn cblbsjrgm kb Tcmhirb kb nj mrfjcgzjlgücX,

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bspblgjngzjkms kbctrm m `ubrj kb Tcmhirb kb nj mrfjcgzjlgücX mrfjcgzjlgücX,, j `gc kb lmhpnbtjr bn lmhprmhgsm.

Gckbpbckbclgj y miobtgvgkjk Bn Kgrbltmr Boblutgvm kb Jukgtmrèj sb jsbfurjrê qub Tkbpjrtjhbctm / jltgvgkjkX jltgvgkjkX kb  kb jukgtmrèj gctbrcj pbrhjcbzlj ngirb kb tmkjs njs lmckglgmcbs qub jhbcjlbc nj ljpjlgkjk kb nms jukgtmrbs gctbrcms pjrj luhpngr sus rbspmcsjigngkjkbs kb hjcbrj ghpjrlgjn, gclnuybckm jsuctms kb sbnbllgüc, jnljclb, prmlbkghgbctms, `rblubclgj, mpmrtucgkjk y lmctbcgkm kbn gc`mrhb kb jukgtmrèj. \g bn Kgrbltmr Boblutgvm kb Jukgtmrèj kbtbrhgcj qub nj gckbpbckbclgj u miobtgvgkjk sb vgbsb lmhprmhbtgkj kb eblem m bc jpjrgbclgj, nms kbtjnnbs kbn ghpbkghbctm kbibc kjrsb j lmcmlbr j njs pjrtbs lmrrbspmckgbctbs. Nms jukgtmrbs gctbrcms hjctbckrêc ucj jltgtuk hbctjn ghpjrlgjn qub nbs pbrhgtj rbjngzjr sus lmhprmhgsms miobtgvjhbctb y kb tjn hjcbrj qub sb lmc`èb bc bn prmkultm kb su trjijom, cm sb lmhprmhbtj nj ljngkjk y cm suimrkgcbc su ouglgm j mtrms, smirb jsuctms kb nj jukgtmrèj. Nms jukgtmrbs gctbrcms cm tbckrêc rbspmcsjigngkjk mpbrjlgmcjn kgrbltj m jutmrgkjk smirb cgcfucj kb njs jltgvgkjkbs jukgtjkjs. Bc lmcsblubclgj, nms jukgtmrbs gctbrcms cm ghpnbhbctjrêc lmctrmnbs gctbrcms, kbsjrrmnnjrêc  prmlbkghgbctms, gcstjnjrêc sgstbhjs, prbpjrjrêc rbfgstrms m pjrtglgpjrêc bc lujnqugbr mtrj jltgvgkjk qub pubkj  pbroukgljr su ouglgm, ouglgm, gclnuybc gclnuybckm? km?  Bvjnujr njs mpbrjlgmcbs bspblè`gljs kb njs lujnbs ejyjc sgkm rbspmcsjinbs bc bn júm jctbrgmr. mrfjcgzjlgücX m  m sus j`gngjkjs. • Ybjngzjr lujnqugbr tjrbj mpbrjlgmcjn pjrj Tcmhirb kb nj mrfjcgzjlgücX • Gcglgjr m jprmijr mpbrjlgmcbs bxtbrcjs j nms prmlbsms kb nj Tjltgvgkjk / kbpjrtjhbctmX kbpjrtjhbctmX   kb jukgtmrèj •

gctbrcj. mrfjcgzjlgücX qub  qub cm bstç lmctrjtjkm pmr • Kgrgfgr njs jltgvgkjkbs kb lujnqugbr bhpnbjkm kb Tcmhirb kb nj mrfjcgzjlgücX bn Tkbpjrtjhbctm / jltgvgkjkX jltgvgkjkX kb  kb jukgtmrèj gctbrcj bxlbptm bc nj hbkgkj qub kglems bhpnbjkms ejyjc sgkm jprmpgjkjhbctb jsgfcjkms j nms bqugpms kb jukgtmrèj m pjrj jyukjr j jukgtmrbs gctbrcms. Lujckm bn Kgrbltmr Boblutgvm kb Jukgtmrèj tgbcb m sb bspbrj qub tbcfj `uclgmcbs y/m rbspmcsjigngkjkbs hês jnnê kb jukgtmrèj gctbrcj, sb bstjinblbrêc sjnvjfujrkjs pjrj nghgtjr nms ghpbkghbctms j nj gckbpbckbclgj u miobtgvgkjk. Nms jukgtmrbs gctbrcms kbibrêc?  Kblnjrjr lujnqugbr ghpbkghbctm kb gckbpbckbclgj u miobtgvgkjk, kb eblem m jpjrgbclgj, j njs pjrtbs jprmpgjkjs. •  Kbhmstrjr miobtgvgkjk prm`bsgmcjn bc nj rblmnbllgüc, bvjnujlgüc y lmhucgljlgüc kb gc`mrhjlgüc smirb nj jltgvgkjk •

m prmlbsm qub sb bstê bxjhgcjckm. •  Ejlbr bvjnujlgmcbs bqugngirjkjs kb tmkms nms eblems y lgrlucstjclgjs kgspmcginbs y rbnbvjctbs.

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  \uppnbhbctjn Fugkjclb  Fugkjclb / Hmkbn Gctbrcjn Jukgt Jltgvgty Lejrtbr    [mhjr njs prbljulgmcbs cblbsjrgjs pjrj bvgtjr sbr gc`nubclgjkms gckbigkjhbctb pmr sus prmpgms gctbrbsbs m pmr

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mtrms, bc nj `mrhjlgüc kb nms ouglgms.

Bn Kgrbltmr Boblutgvm kb Jukgtmrèj lmc`grhjrê jn TLmcsbom / Lmhgtç kb jukgtmrèj / lmhgtç kb supbrvgsgücX supbrvgsgücX,, jn hbcms ucj vbz jn júm, nj gckbpbckbclgj mrfjcgzjlgmcjn kbn Tkbpjrtjhbctm / jltgvgkjkX jltgvgkjkX kb  kb jukgtmrèj gctbrcj. Bn Kgrbltmr Boblutgvm kb Jukgtmrèj lmhucgljrêbcjn njTLmcsbom / Lmhgtçkbn kb jukgtmrèj lmhgtç kb supbrvgsgücX supbrvgsgücX lujnqugbr gctbr`brbclgj b ghpngljlgmcbs rbnjlgmcjkjs kbtbrhgcjlgüc jnljclb, / kbsjrrmnnm kbn trjijom  lujnqugbr y / m nj lmhucgljlgüc kb nms rbsuntjkms kb nj jukgtmrèj gctbrcj.

Jnljclb kb njs jltgvgkjkbs kb jukgtmrèj gctbrcj Bn jnljclb kb njs jltgvgkjkbs kb jukgtmrèj gctbrcj jijrlj, pbrm cm sb nghgtj j, bxêhbcbs miobtgvms kb bvgkbclgj lmc bn prmpüsgtm kb prmpmrlgmcjr bvjnujlgmcbs gckbpbckgbctbs gckbpbckg bctbs jn TLmcsbom / Lmhgtç kb jukgtmrèj / lmhgtç kb supbrvgsgücX, supbrvgsgücX , j nj jkhgcgstrjlgüc y j tbrlbrms smirb nj jkblujlgüc y b`gljlgj kb nms prmlbsms kb Fmigbrcm, Fbstgüc kb Ygbsfms y Lmctrmn kb Tcmhirb kb nj mrfjcgzjlgücX. mrfjcgzjlgücX . Njs bvjnujlgmcbs kb nj jukgtmrèj gctbrcj gclnuybc vbrg`gljr sg? mrfjcgzjlgücX bstêc   Nms rgbsfms rbnjlgmcjkms lmc bn nmfrm kb nms miobtgvms bstrjtçfglms kb Tcmhirb kb nj mrfjcgzjlgücX bstêc

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jkblujkjhbctb gkbctg`gljkms y fbstgmcjkms. Njs jllgmcbs kb nms m`glgjnbs, kgrbltmrbs, bhpnbjkms y lmctrjtgstjs kb Tcmhirb kb nj mrfjcgzjlgücX mrfjcgzjlgücX   luhpnbc lmc njs pmnètgljs, prmlbkghgbctms y nbybs jpngljinbs, rbfunjlgmcbs y cmrhjs kb fmigbrcm kb Tcmhirb kb nj mrfjcgzjlgücX. mrfjcgzjlgücX. Nms rbsuntjkms kb njs mpbrjlgmcbs m prmfrjhjs smc lmcsgstbctbs lmc njs hbtjs y miobtgvms bstjinblgkms. Njs mpbrjlgmcbs m prmfrjhjs sb bstêc nnbvjckm j ljim kb hjcbrj b`bltgvj y b`glgbctb. Nms prmlbsms y sgstbhjs bstjinblgkms pbrhgtbc bn luhpnghgbctm kb njs pmnètgljs, prmlbkghgbctms, nbybs y rbfnjhbctms qub pmkrèjc j`bltjr sgfcg`gljtgvjhbctb j Tcmhirb kb nj mrfjcgzjlgücX. Nj gc`mrhjlgüc y nms hbkgms utgngzjkms pjrj gkbctg`gljr, hbkgr, jcjngzjr, lnjsg`gljr y rbpmrtjr kglej gc`mrhjlgüc, smc lmc`gjinbs y tgbcbc gctbfrgkjk. Nms rblursms y jltgvms sb jkqugbrbc blmcühgljhbctb, sb utgngzjc b`glgbctbhbctb y sb prmtbfbc jkblujkjhbctb.

Bn Kgrbltmr Boblutgvm kb Jukgtmrèj gc`mrhjrê pbrgükgljhbctb j nj jntj fbrbclgj y jn TLmcsbom / Lmhgtç jukgtmrèj / lmhgtç kb supbrvgsgücX, lmc rbspbltm j?   Bn prmpüsgtm, jutmrgkjk y nj rbspmcsjigngkjk kbn Tkbpjrtjhbctm / jltgvgkjkX jltgvgkjkX kb  kb jukgtmrèj gctbrcj. gctbrcjX.   •  Bn pnjc y bn kbsjrrmnnm kbn pnjc kbn Tkbpjrtjhbctm / jltgvgkjk kb nj jukgtmrèj gctbrcjX.  •  Bn luhpnghgbctm kbn Tkbpjrtjhbctm / jltgvgkjk kb jukgtmrèj gctbrcjX lmc gctbrcjX lmc bn Lükgfm kb Çtglj y Cmrhjs

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kbn GGJ, y kb nms pnjcbs kb jllgüc pjrj jimrkjr lujnqugbrj kbsvgjlgüc kb gcluhpnghgbctm sgfcg`gljtgvj.

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  \uppnbhbctjn Fugkjclb  Fugkjclb / Hmkbn Gctbrcjn Jukgt Jltgvgty Lejrtbr     Bxpmsglgmcbs sgfcg`gljtgvjs j rgbsfms y jsuctms kb lmctrmn, gclnugkms rgbsfms kb `rjukb, lubstgmcbs kb

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fmibrcjczj y mtrms jsuctms qub rbqugbrbc nj jtbclgüc kbn TLmcsbom / Lmhgtç jukgtmrèj / lmhgtç kb supbrvgsgücX. •  Ybsuntjkms kb nms trjijoms kb jukgtmrèj u mtrjs jltgvgkjkbs. •  Ybqubrghgbctms kb rblursms. •   Lujnqugbr rbspubstj jn rgbsfm kb nj jkhgcgstrjlgüc qub pubkj sbr gcjlbptjinb pjrj Tcmhirb kb nj mrfjcgzjlgücX. Bn Kgrbltmr Boblutgvm kb Jukgtmrèj tjhigçc lmmrkgcj njs jltgvgkjkbs, lujckm bs pmsginb, y lmcsgkbrj lmc`gjr bc bn trjijom kb mtrms prmvbbkmrbs kb sbrvglgms kb jsbfurjhgbctm jsb furjhgbctm y lmcsuntmrèj gctbrcms y bxtbrcms, jltgvgkjkX   kb jukgtmrèj gctbrcj pubkb rbjngzjr jsbsmrèj y mtrms sbfÿc sbj cblbsjrgm. Bn Tkbpjrtjhbctm / jltgvgkjkX sbrvglgms rbnjlgmcjkms j njs jltgvgkjkbs kb lngbctbs, luyj cjturjnbzj y jnljclb sb jlmrkjrêc lmc bnnms, sgbhprb y lujckm Tkbpjrtjhbctm / jltgvgkjkX kb jltgvgkjkX kb jukgtmrèj gctbrcj cm jsuhj rbspmcsjigngkjk jkhgcgstrjtgvj.   Mpmrtucgkjkbs pjrj hbomrjr nj b`glgbclgj kb nms prmlbsms kb fmigbrcm, fbstgüc kb rgbsfms y lmctrmn pubkbc sbr gkbctg`gljkjs kurjctb nms lmhprmhgsms. Bstjs mpmrtucgkjkbs sb lmhucgljrêc jn cgvbn jkblujkm kb nj jkhgcgstrjlgüc.

Ybspmcsjigngkjk  Bn Kgrbltmr Boblutgvm kb Jukgtmrèj tgbcb nj rbspmcsjigngkjk kb?   Qrbsbctjr, jn hbcms ucj vbz jn júm, j nj jntj fbrbclgj y jn TLmcsbom / lmhgtç kb jukgtmrèj / lmhgtç kb supbrvgsgücX

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bn pnjc kb jukgtmrèj gctbrcj ijsjkm bc rgbsfms, pjrj su rbvgsgüc y jprmijlgüc. •  Lmhucgljr j nj jntj fbrbclgj y jn TLmcsbom / Lmhgtç kb jukgtmrèj / lmhgtç kb supbrvgsgücX bn ghpjltm kb nghgtjlgmcbs kb rblursms smirb bn pnjc kb jukgtmrèj gctbrcj. •  Ybvgsjr y joustjr bn pnjc kb jukgtmrèj gctbrcj, sbfÿc sbj cblbsjrgm, bc rbspubstj j ljhigms bc nms cbfmlgms, rgbsfms, mpbrjlgmcbs, prmfrjhjs, sgstbhjs y lmctrmnbs kb Tcmhirb kb nj mrfjcgzjlgücX.  mrfjcgzjlgücX.  supbrvgsgücX  lujnqugbr ljhigm •  Lmhucgljr j nj jntj fbrbclgj y jn TLmcsbom / Lmhgtç kb jukgtmrèj / lmhgtç kb supbrvgsgücX lujnqugbr  prmvgsgmcjn sgfcg`gljtgvm sgfcg`gljtgvm jn pnjc kb jukgtmr jukgtmrèj èj gctbrcj. •

  Jsbfurjr qub sb boblutb ljkj lmhprmhgsm kbn pnjc kb jukgtmrèj gctbrcj, gclnuybckm bn bstjinblghgbctm kb

miobtgvms y jnljclb, nj jsgfcjlgüc kb rblursms jprmpgjkms y su supbrvgsgüc, nj jkblujkj kmluhbctjlgüc kb nms  prmfrjhjs kb trjijom y nms rbsuntjkms kb njs prubijs y nj llmhucgljlgüc mhucgljlgüc kb nms rbsuntjkms kbn trjijom, lmc njs lmclnusgmcbs y rblmhbckjlgmcbs jpngljinbs j pjrtbs gctbrbsjkjs.   B`bltujr sbfughgbctm j njs misbrvjlgmcbs y jllgmcbs lmrrbltgvjs, b gc`mrhjr pbrgükgljhbctb j nj jntj fbrbclgj y jn TLmcsbom / lmhgtç kb jukgtmrèj / lmhgtç kb supbrvgsgücX  supbrvgsgücX   lujnqugbr jllgüc lmrrbltgvj cm ghpnbhbctjkj b`bltgvjhbctb.    Jsbfurjr qub nms prgclgpgms kb gctbfrgkjk, miobtgvgkjk, lmc`gkbclgjngkjk y lmhpbtbclgj, sbjc jpngljkms y kb`bckgkms.  •  Jsbfurjr qub bn Tkbpjrtjhbctm / jltgvgkjkX kb jukgtmrèj gctbrcj pmsbb lmnbltgvjhbctb u mitgbcb nms lmcmlghgbctms, ejigngkjkbs y mtrjs lmhpbtbclgjs cblbsjrgjs pjrj jnljczjr nms rbqubrghgbctms kbn bstjtutm kb jukgtmrèj gctbrcj. •

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  \uppnbhbctjn Fugkjclb  Fugkjclb / Hmkbn Gctbrcjn Jukgt Jltgvgty Lejrtbr     Jsbfurjr qub njs tbckbclgjs y nms prminbhjs bhbrfbctbs qub pubkjc j`bltjr j Tcmhirb kb nj mrfjcgzjlgücX mrfjcgzjlgücX sb  sb

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supbrvgsgücX,, lmcsgkbrbc y sb lmhucgqubc j nj jntj fbrbclgj y jn TLmcsbom / Lmhgtç kb jukgtmrèj / lmhgtç kb supbrvgsgücX lujckm sbj jprmpgjkm. •  Jsbfurjr qub njs tbckbclgjs bhbrfbctbs y njs prêltgljs bxgtmsjs bstêc sgbckm lmcsgkbrjkjs bc jukgtmrèj gctbrcj. •  Bstjinblbr y jsbfurjr bn luhpnghgbctm kb njs pmnètgljs y prmlbkghgbctms kgsbújkms pjrj fugjr bn Tkbpjrtjhbctm / jltgvgkjkXX kb jukgtmrèj gctbrcj. jltgvgkjk •

bn luhpnghgbctm kb njs pmnètgljs prmlbkghgbctms nj mrfjcgzjlgücX mrfjcgzjlgücX, j hbcms   Jsbfurjr qub tjnbs pmnètgljs y prmlbkghgbctms bctrbcy bc lmc`ngltm lmc rbnbvjctbs bn bstjtutmkb kb Tcmhirb jukgtmrèjkb gctbrcj. Lujnqugbr,lmc`ngltm

kb bstb tgpm sb rbsmnvbrê m sb lmhucgljrê j nj jntj fbrbclgj y jn TLmcsbom / Lmhgtç kb jukgtmrèj / lmhgtç kb supbrvgsgücX.   supbrvgsgücX. •  Jsbfurjr nj lmc`mrhgkjk kbn Tkbpjrtjhbctm / jltgvgkjk jltgvgkjkXX kb jukgtmrèj gctbrcj lmc njs Cmrhjs, lmc njs sgfugbctbs rbsbrvjs? m  \g bn luhpnghgbctm kb lgbrtjs pjrtbs kb njs Cmrhjs kbn Tkbpjrtjhbctm / jltgvgkjkX kb jltgvgkjkX kb jukgtmrèj gctbrcj bstê prmegigkj pmr nby m rbfunjlgüc, bn Kgrbltmr Boblutgvm kb Jukgtmrèj jsbfurjrê nj rbvbnjlgüc jprmpgjkj kb bnnm, jsè lmhm bn luhpngh l uhpnghgbctm gbctm kb tmkjs njs kbhês pjrtbs kb njs Cmrhjs. m  \g njs Cmrhjs sb usjc lmcouctjh lmcouctjhbctb bctb lmc rbqubrghgbctms bhgtgkms pmr Tmtrms ürfjcms jutmrgzjkmsX, jutmrgzjkmsX, bn Kgrbltmr Boblutgvm kb Jukgtmrèj jsbfurjrê qub Tkbpjrtjhbctm / jltgvgkjkX kb jltgvgkjkX kb jukgtmrèj gctbrcj luhpnj lmc njs Cmrhjs b gclnusm sg Tkbpjrtjhbctm / jltgvgkjkX jltgvgkjkX   kb jukgtmrèj gctbrcj tjhigçc luhpnb lmc rbqugsgtms hês rbstrgltgvms kb Tmtrjs bctgkjkbs jutmrgzjkjsX.

Qrmfrjhj kb Jsbfurjhgbctm y Hbomrj kb nj Ljngkjk Bn Tkbpjrtjhbctm / jltgvgkjkX jltgvgkjkX kb  kb jukgtmrèj gctbrcj hjctbckrê uc prmfrjhj kb jsbfurjhgbctm y hbomrj kb nj ljngkjk qub lmhprbckj tmkms nms jspbltms kbn Tkbpjrtjhbctm / jltgvgkjkX  jltgvgkjkX  kb jukgtmrèj gctbrcj. Bn  prmfrjhj gclnugrê ucj bvjnujlgüc kbn luhpnghgbctm kbn Tkbpjrtjhbctm / jltgvgkjkX kb jltgvgkjkX kb jukgtmrèj gctbrcj lmc njs Cmrhjs y ucj bvjnujlgüc bv jnujlgüc sg nms jukgtmrbs gctbrcms jpngljc bn Lü Lükgfm kgfm kb Çtglj kbn GGJ. Bn prmfrjhj tjhigçc bvjnujrê nj b`glgbclgj y nj b`gljlgj kbn Tkbpjrtjhbctm / jltgvgkjkX kb jltgvgkjkX kb jukgtmrèj gctbrcj b gkbctg`gljrê mpmrtucgkjkbs kb hbomrj. Bn Kgrbltmr Boblutgvm kb Jukgtmrèj lmhucgljrê j nj jntj fbrbclgj y jn TLmcsbom / lmhgtç kb jukgtmrèj / lmhgtç kb supbrvgsgücX bn supbrvgsgücX  bn prmfrjhj kb jsbfurjhgbctm y hbomrj kb gctbrcjs ljngkjk kbn Tkbpjrtjhbctm / jltgvgkjkX jltgvgkjkX  kb jukgtmrèj gctbrcj, gclnugkms nms rbsuntjkms kb njs bvjnujlgmcbs (lmctgcujs y pbrgükgljs) y njs  bvjnujlgmcbs bxtbrcjs nnbvjkjs j ljim pmr nm hbcms ucj vbz ljkj lgclm júms, pmr uc bvjnujkmr m bqugpm kb bvjnujlgüc ljng`gljkm b gckbpbckgbctb kb Tcmhirb kb nj mrfjcgzjlgücX.  mrfjcgzjlgücX. 

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  \uppnbhbctjn Fugkjclb  Fugkjclb / Hmkbn Gctbrcjn Jukgt Jltgvgty Lejrtbr  

Jprmijlgüc / @grhjs

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Kgrbltmr Boblutgvm kb Jukgtmrèj  Jukgtmrèj 

@blej   @blej

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Qrbsgkbctb TLmcsbom / Lmhgtç kb Jukgtmrèj / Lmhgtç kb \upbrvgsgücX

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@blej   @blej

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TKgrbltmr m Fbrbctb FbcbrjnX

@blej   @blej

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  \uppnbhbctjn Fugkjclb  Fugkjclb / Hmkbn Gctbrcjn Jukgt Jltgvgty Lejrtbr  

Jlbrlj kbn GGJ Bn Gcstgtutm kb Jukgtmrbs Gctbrcms (GGJ) bs ucj jsmlgjlgüc prm`bsgmcjn huckgjn jhpngjhbctb rblmcmlgkj bc nj kb`bcsj, bkuljlgüc y  prmvbbkmr kb cmrhjs, cmrhjs, fuèjs y lbrtg`gljlgmcbs Bstjinblgkm bc :7;:, bn GGJ sgrvb emy j hês kb :71.111 hgbhirms hgbhirms kb hês kb :61 pjèsbs ywww.fnmijnggj.mrf. tbrrgtmrgms. Nj sbkb www.fnmijnggj.mrf.    fnmijn kb nj jsmlgjlgüc sb bclubctrj bc Njdb Hjry, @nj., BB.RR. Qjrj mitbcbr hês gc`mrhjlgüc, vgsgtb

Jlbrlj kb nj Fuèjs Lmhpnbhbctjrgjs Njs Fuèjs Lmhpnbhbctjrgjs smc pjrtb kbn Hjrlm kb Qrêltgljs Qrm`bsgmcjnbs Gctbrcjlgmcjnbs (HGQQ) kbn GGJ y prmpmrlgmcjc fuèjs jkglgmcjnbs rblmhbckjkjs (cm mingfjtmrgjs) pjrj nnbvjr j ljim njs jltgvgkjkbs kb jukgtmrèj gctbrcj. \g igbc jpmyj j njs Cmrhjs Gctbrcjlgmcjnbs pjrj nj Qrêltglj Qrm`bsgmcjn kb nj Jukgtmrèj Gctbrcj, njs fuèjs lmhpnbhbctjrgjs cm prbtbckbc vgclunjr kgrbltjhbctb bn luhpnghgbctm kb njs Cmrhjs. Bc su nufjr, sb pprbtbckb rbtbckb jimrkjr êrbjs tbhêtgljs, jsè lmhm lubstgmcbs sbltmrgjnbs bspblè`gljs, b gclnuyb prmlbsms y prmlbkghgbctms kbtjnnjkms. Bstjs fuèjs smc rbspjnkjkjs pmr bn GGJ, j trjvçs kb prmlbsms `mrhjnbs kb rbvgsgüc y jprmijlgüc. Qjrj mtrms hjtbrgjnbs kb mrgbctjlgüc jutmrgzjkms prmpmrlgmcjkms pmr bn GGJ, vgsgtb cubstrm cu bstrm sgtgm wbi bc www.fnmijnggj.mrf/stjckjrksfugkjclb m www.tebggj.mrf/fugkjclb www.tebggj.mrf/fugkjclb

Nghgtjlgüc kb rbspmcsjigngkjk Bn GGJ puinglj bstb kmluhbctm lmc `gcbs gc`mrhjtgvms y bkuljtgvms. Bstb hjtbrgjn kb mrgbctjlgüc cm prbtbckb prmpmrlgmcjr rbspubstjs kb`gcgtgvjs j lgrlucstjclgjs gckgvgkujnbs bspblè`gljs y, lmhm tjn, sünm tgbcb nj gctbclgüc kb sbrvgr kb fuèj. Bn GGJ rblmhgbckj qub sgbhprb iusqub jsbsmrjhgbctm kb bxpbrtms gckbpbckgbctbs kgrbltjhb kgrbltjhbctb ctb rbnjlgmcjkms lmc lujnqu lujnqugbr gbr sgtujlgüc bspblè`glj. Bn GGJ cm jlbptj cgcfucj rbspmcsjigngkjk pmr lujnqugbr pbrsmcj qub lmc`èb bxlnusgvjhbctb bc bstj fuèj.

Kbrblems rbsbrvjkms Lmpyrgfet© 91:6 [eb Gcstgtutb m` Gctbrcjn Jukgtmrs, Gcl. [mkms nms kbrblems kbrblems rbsbrvjkms. Qjrj pbrhgsms kb rbprmkullgüc, `jvmr lmctjltjr j fugkjclbAtebggj.mrf. \bptbhibr :6 [rjkullgüc jn Bspjúmn * Ybjngzjkj pmr? Ebrcjc Ybimnnbkm, LGJ * Ybvgsjkj pmr? @NJG

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