Plan de Auditoria
November 9, 2022 | Author: Anonymous | Category: N/A
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_jkmstrl hjc amjrrj hj ce jdjauamñ`. ceolreamñ` hjc M`nlrgj Jceolreamñ` hjc m`nlrgj _jvmsmñ`, eprloeamñ` y algu`maeamñ`. _jkmstrl hjc m`nlrgj
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Vce`mnmaeamñ` Earjhmteamñ` j m`steceamñ` hj ce algmsmñ` euhmtlre y algu`maeamñ` plr jsarmtl hjc m`maml hj ce euhmtlrçe ec tmtucer hj ce j`tmheh plr ce algmsmñ` euhmtlre LAM. Algp Algprj rj`s `smñ mñ`` hj ce j`tm j`tmhe hehh y ce(s ce(s)) getj getjrmrme( e(s) s) e jxeg jxegm` m`er er,, jsteoc jsteocjam jamj`h j`hll lodjtm lodjtmvl( vl(s) s) jspjaç jspjaçnma nmal(s l(s)) y prlajh prlajhmgm mgmj`t j`tls ls hj euhmtlrçe. Jceolreamñ` y eprloeamñ` hjc pce` hj euhmtlrçe hjnm`mtmvl. _jkmstrl hjc pce` hj euhmtlrçe hjnm`mtmvl. djauamñ` Hjnm`mamñ` hj ce gujstre hj euhmtlrçe Hjserrlccl hj cls prlajhmgmj`tls hj euhmtlrçe Mhj`tmnmaeamñ` hj ces hjsvmeaml`js hj augpcmgmj`tl (jceolreamñ`, hms hmsaus ausmñ` mñ` y eprloe eprloeamñ amñ`` hj ce getrmz getrmz hj ces hjsvmeam hjsvmeaml` l`js js hj augpcmgmj`tl). Jceolreamñ` hj ces hjsvmeaml`js hj augpcmgmj`tl.
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.Al`treteamñ` hj pjrsl`ec sm` augpcmr al` jc pjrnmc jsteocjamhl j` cls hlaugj`tls hj kjstmñ` y al` mgpjhmgj`tls pere ceolrer j` ce Jgprjse. 5.5. 5.5. Earj Earjhm hmtj tj e`tj jc Xm Xmtu tuce cerr hj ce JCJAX_L JCJAX_L QZ_ JQXJ Q.E., Q.E., jc jqum jqumpl pl hj euhmtlrçe euhmtl rçe sjõece`hl sjõece`hl quj sj cjs hjoj orm`her ces neamcmhehjs neamcmhehjs hjc aesl pere jc clkrl hj cls lodjtmvls prjvmstls. 5.?. Jsteocjajr Jsteocjajr cls lodjtmvl lodjtmvlss jspjaçnmals als y prlajhmgmj`tls prlajhmgmj`tls nm`ecjs j` al`alrhe`ame al`alrhe`ame al` clsusjõecehl j` jc pce`jegmj`tl y jcjver jc pce` hj euhmtlrçe hjnm`mtmvl pere eprloeamñ`. 5.1. _ju`mñ` y j`trjvmst j`trjvmstee al` jc pjrsl`ec hj ces u`mhehjs u`mhehjs m`vlcu m`vlcuarehes arehes e nm` hj her e al`lajr cls lodjtmvls hj ce euhmtlrme. 5.8. Lotj`ke Lotj`ke jc prjsupujstl prjsupujstl esmk`ehl esmk`ehl e c årje hj rjaursls buge`ls buge`ls y hjtjrgm`j hjtjrgm`j sm jstls nujrl` utmcmzehls hj ge`jre rezl`eocj y he`hl augpcmgmj`tl e ces `lrges cjkecjs vmkj`tjs. 5.:. Qlcmamtj Qlcmamtj jc geral `lrgetmvl `lrgetmvl quj rjkuce ec årje hj rjaursls buge`ls. buge`ls. 5.>. _jqumjre _jqumjre cls prlajsls prlajsls hj sjcjaamñ` sjcjaamñ` ccjvehls ccjvehls e aeol plr jc Årje Årje hj Vjrsl Vjrsl`ec `ec y hjtjrgm`j sm sj augpcmñ al` ces `lrges cjkecjs vmkj`tjs. 5.;. Lotj`ke Lotj`ke cls eaujrhls eaujrhls hj hmrjatlrml hmrjatlrml y ces rjslcuaml`js rjslcuaml`js hj Kjrj`ame Kjrj`ame Kj`jrec Kj`jrec hjc pjrmlhl ?65:, ?65> y ?65;, slorj ces hmsplsmaml`js y hjamsml`js tlges rjnjrj`tj ec Årje hj Vjrsl`ec. 5.2 5.2.. M`h M`hekuj ekuj y lot lotj`ke j`ke m`nlrge m`nlrgeamñ amñ`` hj ce lnmam`e lnmam`e hj Esjslr Esjslrçe çe Durçh Durçhmae mae,, slorj slorj plsmocjs prlajsls duhmamecjs al` rjceamñ` ec Årje hj Vjrsl`ec, quj m`acuye jc jstehl smtueaml`ec hjc prlajsl, `ôgjrl hj aeuse, m`ste`ame hl`hj sj vj`tmce jc prlajsl, mhj`tmnmaeamñ` hj ces pjrsl`es algprj`hmhes y gl`tl m`vlcuarehl. 5.= 5.=.. Qlc Qlcmamt mamtjj ce `ñgm`e `ñgm`e hj cls nu`aml` nu`aml`erm ermls ls y treoede treoedehlr hlrjs js hj ce jgprjse jgprjse j` jc
pjrmlhl e jxegm`er, m`hmaeamñ` hj sus `lgorjs epjccmhls, hlaugj`tls hj mhj`tmheh, aerkls,al` smtueamñ` ceolrec, vmkj`ame j` jcy gmsgl y hlgmamcml, esç algl ces rjslcuaml`js l al`tretls quj jvmhj`amj` su vç`aucl al` ce jgprjse, hj ce cess årje årjess al algp gprj rj`h `hmh mhes es j` jc sjrv sjrvma maml ml hj al`t al`trl rlc.c. Esç Esç algl algl cls cls gjglrå`hug hj hjsmk`eamñ` y/l j`aerketure. 5.56. Mhj`tmnmquj y rjvjcj ces hjomcmhehjs hj al`trlc m`tjr`l. 5.55. Ec tjrgm`l hjc treoedl hj aegpl rjkmstrj jc amjrrj hj ce jdjauamñ` 5.5?. Eprloer y rjgmtmr jc m`nlrgj hj euhmtlrçe 5.51. Ec tírgm`l hjc sjrvmaml hj al`trlc jnjatuí jc amjrrj hj euhmtlrçe y ce hmnusmñ` hj cls rjsuctehls. Hjtjrgm`er Hjtjr gm`er sm cls prlajsls hj sjcjaamñ`, sjcjaamñ`, VCE@MNMAEAMÑ@ vm`a vm`auc ucea eamñ mñ`, `, m` m`hu huaa aamñ` mñ` y pj pjrçrçlh lhll hj HJ VLCMXMAEQ HJ _JAZ_QLQ prujoe prujoe hjc pjr pjrsl` sl`ec ec m`a m`alrp lrplre lrehl hl plr BZGE@LQ JC JCJA JAX_ X_L L QZ_ QZ_ JQXJ JQXJ Q.E. Q.E. sj be be`` LOD XM^L GEX _ME (Q) jdjautehl hj eaujrhl e ce `lrgetmve y QV AÇNMAL @¶ 5 E REGM@E_ prlajhmgmj mj``tls epcmaeocjs, j` al`alrhe`ame al` cls lodjtmvls, gjtes y nm`js m`stmtuaml`ecjs. V_LA HMGM @XL @¶ 5 ^jrmnmquj sm cls prlajsls hj sjcjaamñ`, vm`auceamñ`, m`huaamñ` y pjrmlhl hj prujoe ccjvehls e aeol hjc pjrsl`ec quj ceolre j` JCJAX_L QZ_ JQXJ Q.E. sj be ccjvehl al`nlrgj cl jsteocjaj ces `lrges
EZHMXL_ÇE H AZGVCMGM @XL E CE C AX_L QZ_ QX V _ÇLHL H 5 H @ _L H ?65: EC 16 H DZ@ML H ?65:
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cjkecjs vmkj`tjs. DZQXMNMAEAMÑ@
Al`treteamñ` hj pjrsl`ec sm` augpcmr al` jc pjrnmc jsteocjamhl j` cls hlaugj`tls hj kjstmñ` y al` mgpjhmgj`tls pere ceolrer j` ce Jgprjse. ?.5. ?.5. Ql Qlcmcmamt amtjj ec Årje Årje hj Vj Vjrs rsl`e l`ecc cl clss prla prlajs jsls ls hj sjcj sjcjaa aamñ mñ`` hj pjrsl pjrsl`e `ecc jnjatuehls hure`tj jc pjrmlhl hj ecae`aj hj ce euhmtlrme y hjtjrgm`j u`e gujstre e nm` hj plhjr jvecuer sm jstls sj be` rjecmzehl al`nlrgj cl
jsteocjaj ces `lrges cjkecjs vmkj`tjs. ?.?. Hjtjrgm`j Hjtjrgm`j sm j` cls prlajsls prlajsls hj sjcjaamñ` sjcjaamñ` jstls be` smhhll ccjvehl ccjvehlss al`nlrg al`nlrgjj cl jsteocjaj cls rjkcegj`tls m`tjr`l hj JCJAX_L QZ_ JQXJ Q.E. y ltres hmsplsmaml`js vmkj`tjs y sm cls treoedehlrjs augpcj` al` hmabls rjqumsmtls. Hjt Hjtjrg jrgm`e m`err sm ce Lnmaam`e m`e hj _jaurs _jaursls ls Bu Buge ge`l `lss eh ehgm gm`m `mst stre re cl clss cj cjke kedl dlss hj VCE@MNMAEAMÑ@ pj pjrs rsl` l`ec ec,, jc al al`t `trl rlcc hj es esms mstj tj`a `ame me,, LOD XM^L HJ VLCMXMAEQ hjspce hjspcezeg zegmj`t mj`tl, l, pjr pjrgms gmsls, ls, pce pce`mc `mcces, ces, GEX _ME(Q) HJ _JAZ_QLQ QV AÇNMAL @¶ ? algp algpj` j`se seam aml`j l`jss pl plrr sl slor orjj tmjg tmjgpl pl,, E REGM@E_ BZGE@LQ prlajsls ceolrecjs y hjgås nu`aml`js, hj eaujrhll e ce `lrgetmve y prlajhmgmj`t eaujrh prlajhmgmj`tls ls epcmaeocjs. V_LA HMGM @XL @¶ ? ^jrmnmquj sm ce Lnmam`e hj _jaursls Buge`ls, ehgm`mstre ehjauehegj`tj cls cjkedls hj pjrsl`ec, sm auj auj`te `te al` ehjaueh ehjauehll smstjg smstjgee hj al`trl al`trlcc hjc pjr pjrsl` sl`ec, ec, hjs hjspcez pcezegm egmjj`tl, `tl, pjr pjrgms gmsls, ls, pce`mcc pce`mcces, es, algpj`seaml`js y sm cls prlajsls ceolrecjs sj be` ccjvehl al`nlrgj cl jsteocj ces `lrges cjkecjs vmkj`tjs. Nec Necte te hj al` al`trl trlcjs cjs hj esm esmstj stj`am `amee y pjr pjrge` ge`j`am j`ame hjc pjrs pjrsl`ec l`ec hj u`mheh u`mhehjs js DZQXMNMAEAMÑ@ lpjretmves hj algpres y vj`tes, necte hj m`huaamñ` y aepeamteamñ` hjc pjrsl`ec, hjspcezegmj`tl sm` tj`jr j` auj`te jc _jkcegj`tl M`tjr`l hj Xreoedl. ?.5. _jqumjre _jqumjre cls cjkedls hjc pjrsl`ec pjrsl`ec sjkô` sjkô` gujstrjl gujstrjl y hjtjrg hjtjrgm`j m`j sm jstls sl` ehjauehls al`nlrgj cl jsteocjaj ces hmrjatmves m`tjr`e hj JCJAX_L QZ_ JQXJ Q.E. ?.?. Qlcmamtj Qlcmamtj e ce lnmam`e hj pjrsl`ec pjrsl`ec jc rjkmstrl rjkmstrl hj esmstj`ame esmstj`ame y pjrg pjrge`j`ame e`j`ame hjc pjrsl`ec hj ce Jgprjse y hjtjrgm`j sm jstls sj augpcj al`nlrgj e ces `lrges cjkecjs vmkj`tjs. H XECC ?.1. Qlcmamtj Qlcmamtj jc pce` hj aepeamteamñ aepeamteamñ`` hjc pjrsl`ec pjrsl`ec hj JCJAX_L JCJAX_L QZ_ JQXJ Q.E. y hjtjrgm`j sm jstls sl` jdjautehls al`nlrgj cl jsteocjaj ces Hmrjatmves M`tjr`e hj JCJAX_L QZ_ JQXJ Q.E. y `lrges cjkecjs vmkj`tjs. ?.8. Qlcmamtj Qlcmamtj ces rlteaml`js rlteaml`js jnjatuehes jnjatuehes hjc pjrsl`ec pjrsl`ec hj ce Jgprjse y hjtjrgm`j hjtjrgm`j sm jstls augpcj` al` cl hmspujstl j` jc _MX. H XECC
Hjt Hjtjrg jrgm`e m`err sm ces al` al`tre tretea teaml` ml`js js plr claeamñ` hj sjrvmamls al` l`tterl` LOD XM^L QV AÇNMAL @¶ 1
VCE@MNMAEAMÑ@ HJ VLCMXMAEQ HJ _JAZ_QLQ BZGE@LQ
hm hmsp spl` l`mo momcm mcm`heh h eh prjs prjsup upuj stec sm mve sj GEX _ME(Q) rjecmz rje cmzerl erl` hj eau eaujrh jrhl lujst e ecce y`lr `lrget getmve E REGM@E_ vmkj`tj, ehjgås sm jc pjrsl`ec augpcmñ al` cls sjrvmamls pere cls auecjs nujrl` al`tretehls. V_LA HMGM @XL @¶ 1 ^jrmnmaer sm jc pjrsl`ec al`tretehl plr Qjrvmamls `l Vjrsl`ecjs l jgmtmjrl` _jamol plr Bl`lrermls e ce Jgprjse, al`terl` al` hmspl`momcmheh prjsupujsterme, ehjgås hj hjtjrgm`er sm jccls augpcmjrl` al` cls sjrvmamls pere jc auec nujrl` al`tretehls, ehjgås hj rjecmzer hmabes al`treteaml`js al`nlrgj cl jsteocjaj ces `lrges cjkecjs vmkj`tjs . Jxmstj u`e kre` ae`tmheh hj sjrvmhlrjs hlrjs j` ce Jgprjse quj vmj`js hjserrl hjserrlcce`hl cce`hl eatmvmhehjs al`tjgpcehes j` jc _LN y GLN, ehjgås hj vjrmnmaer sm jstls al`terl` DZQXMNMAEAMÑ@ al` hmspl`momcmheh prjsupujstec y sm augpcmjrl` al` ces `lrges cjkecjs vmkj`tjs. 1.5. Qlcmamtj Qlcmamtj ce rjceamñ` hjc pjrsl`ec pjrsl`ec al`tretehl al`tretehl oedl oedl ce glhecmh glhecmheh eh hj sjrvmaml sjrvmamlss `l pjrsl`ecjs l quj jgmtmjrl` rjamols plr bl`lrermls e ce Jgprjse y hjtjrgm`j H XECC sm su al`treteamñ` al`tl al` ce hmspl`momcmheh prjsupujsterme. 1.? 1.?.. Hjt Hjtjrg jrgm`j m`j sm jc pjrsl`ec pjrsl`ec al`trete al`tretehl hl oedl ce glhecmhheh eh hj Qjrvma Qjrvmamls mls `l Vjrsl`ecjs augpcmñ al` ces nu`aml`js pere jc auec nujrl` al`tretehls. M@MAMEC Q H C EZHMXL_
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