Planeamiento de Auditoria

 

ZECKNCFBNK\H LN C^LB\H]BC 3.  Ihkinpth Zeckncfbnkth ln culbthræc uk prhinsh fnlbcktn ne iuce sn thfcs lnibsbhkns shmrn ehs hm`ntbvhs y fncs qun sn lnmn ceickzcr nk ukc lntnrfbkclc lntnrfbkclc citbvblcl nk uk lntnrfbkclh tbnfph ln nsc fcknrc ns uk peck ln ciibùk lntceeclh y iucktbdbiclh. Ne peckncfbnkth ns ec prbfnrc prbfnrc ntcpc lne prhinsh prhinsh ln culbthræc qun dun nstcmeniblh nstcmeniblh pcrc rnukbr ehs prhinlbfbnkths qun sn cpebicrc pcrc hmtnknr ihkieusbhkns vãeblcs y hm`ntbvhs qun sbrvn sbrvn ihfh ihfh shphrtn shphrtn ln hpbkbùk

qun sn lc

nk eecs cs nktblclns, nktblclns, lbigc nvceucibùk

ihfbnkzc ckcebzcklh ehs prhmenfcs qun sn gck nkihktrclh nk ec nktblcl ce culbtcr, ns bfphrtcktn blnktbdbicr ecs ãrncs prhmenfãtbics c ecs qun sn gc ln lbicr fcyhr tbnfph y rniursh. Ne prbfnr rnsuetclh ln nstc dcsn ns ec nkukibcibùk ln ehs hm`ntbvhs y ceickin ln ec Culbthræc, qun snrã rnihablh nk uk lhiufnkth dhrfce lnkhfbkclh Zeck ln Culbthræc. Yn punln ebfbtcr ne ceickin lne prhinsh ln Culbthræc phr rczhkns tcens ihfh bklbsphkbmbeblcl ln rniurshs, inrickæc c htrhs prhinshs h bfphsbmbeblcl ln thfcr ihktcith rnce nk uk fhfnkth irætbih ln ukc lntnrfbkclc ãrnc. Nk iucequbnr icsh, ukc vnz lndbkblh ne ceickin, sn lnmn prhinlnr c ec peckbdbicibùk ln rniurshs, nktnklblc ihfh ec nspnibdbicibùk ln tbnfph, peczhs, rniurshs gufckhs, rniurshs fctnrbcens y ihsth lne prhinsh. Ehs ihkinpths c tnknr nk iunktc pcrc gcinr ec Zeckbdbicibùk shk0

  Ceickin ln ehs hm`ntbvhs.

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  Zrbhrbzcibùk ln ãrncs c culbtcr.

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  ]nsuetclhs pcribcens c ihksblnrcr.

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  Zeczhs pcrc ec n`niuibùk lne trcmc`h.

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  Nqubph ln Culbthræc.

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  Zrnsupunsth.

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Ne hm`ntbvh lne Zeckncfbnkth ns ne lntnrfbkcr ec hphrtukblcl ln ec rncebzcibùk lne trcmc`h y ec icktblcl ln Zrhdnsbhkcens pcrc eenvcr c icmh ehs ceulblhs prhinlbfbnkths ln Culbthræc. Ne Zeckncfbnkth h Zeckbdbicibùk Nstrctâabic, ihfh uk prbfnr pcsh nk ec Culbthræc, ns duklcfnktce pcrc hrbnktcr ihhrlbkclcfnktn thlhs ehs nsdunrzhs ln

 

Culbthræc, nvbtcr lbspnrsbhkns ln trcmc`h, trcsfbtbr c thlh ne nqubph ln trcmc`h ecs blncs lne pnrshkce fãs nxpnrbfnktclh, prhvnnr sbtucibhkns qun kh fnkhsicmnk ec ndbibnkibc lne nxcfnk, y cktbibpcr lbdbiuetclns qun punlck cdnitcr ec ihkieusbùk n bkdhrfn lne Culbthr. Ne Zeckncfbnkth nk ec Culbthræc, ihfprnkln ec rnecibùk ln hm`ntbvhs, fntcs, pheætbics, prharcfcs y prhinlbfbnkths, ihfpctbmens ihk ehs rniurshs lbsphkbmens pcrc n`niutcr ukc Culbthræc ndbicz. Ne Culbthr lnmn peckncr peckncr su trcmc`h ln fhlh qun en pnrfbtc eenvcrec c icmh ln fcknrc ndbibnktn y hphrtukc csbfbsfh ne trcmc`h lne Culbthr lnmn snr clniuclcfnktn peckbdbiclh c dbk ln csnaurcr ec rncebzcibùk ln ukc Culbthræc ln cetc iceblcl y lnmn nstcr mcsclc nk ne ihkhibfbnkth ln ec citbvblcl qun lnscrrheec ec Nktblcl h Nfprnsc c nxcfbkcr.

BFZH]\CKIBC LNE ZECKNCFBNK\H  Ne Zeckncfbnkth nk ec Culbthræc lnmn ndnitucrsn pcrc0

  Hmtnknr sudbibnktn ihkhibfbnkth ln ehs sbstnfcs clfbkbstrctbvhs y prhinlbfbnkths

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ihktcmens y ln ihktrhe, ln ecs pheætbics anrnkibcens y lne arclh ln ihkdbckzc y sheblnz lne ihktrhe bktnrkh ln ec Nktblcl h Nfprnsc c Culbtcr.

  Lntnrfbkcr y prharcfcr ec kcturcenzc, hphrtukblcl y ceickin ln ec funstrc y ehs

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prhinlbfbnkths ln Culbthræc c nfpencr.

  Yupnrvbscr y ihktrhecr ne trcmc`h phr rncebzcr nk dukibùk c ehs hm`ntbvhs y peczhs

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lntnrfbkclhs.

  Nstbfcr ne tbnfph kninscrbh y ne kðfnrh ln pnrshkcs ihk ecs qun sn lnmn trcmc`cr.

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  Iufpebr ihk ecs Khrfcs Bktnrkcibhkcens ln Culbthræc y htrcs nspniædbics ce tbph ln

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Nktblcl c Culbtcr.

\BZHY LN ZECKNCFBKN\H. Nk ne prhinsh ln ec Culbthræc nxbstnk trns tbphs ln peckncfbnkth, ehs iucens mãsbicfnktn nstãk nk dukibùk c ehs hm`ntbvhs c ihksnaubr y ce tbph ln Culbthræc c n`niutcr. R shk0

  Zeckncfbnkth pcrc Culbthræc Dbkckibnrc0 Ihfprnkln c ec Culbthræc c ehs Nstclhs

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Dbkckibnrhs, y c ec Culbthræc Dbkckibnrc nk pcrtbiuecr.

 

  Zeckncfbnkth pcrc Culbthræc ln Anstbùk0  \bnkn ihfh hm`ntbvh nvceucr ne arclh

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ln nihkhfæc, ndbibnkibc y ndbicibc nk ne fckn`h ln ehs rniurshs nihkùfbihs, csæ ihfh ne lnsnfpnóh ln ehs nfpenclhs y dukibhkcrbhs, rnspnith ce iufpebfbnkth ln fntcs y hm`ntbvhs prharcfclhs y ne eharh ln ehs rnsuetclhs.

  Zeckncfbnkth pcrc Nxãfnkns Nspnibcens0  Nstn peckncfbnkth ihfmbkc ehs hm`ntbvhs ln

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ec Culbthræc Dbkckibnrc y ln Anstbùk.

Z]HA]CFC LN C^LB\H]BC   Ne Zrharcfc ln Culbthræc ns ne prhinlbfbnkth prhinlbfbnkth c snaubr nk ne nxcfnk c rncebzcrsn, rncebzcrsn,

•

ne fbsfh qun ns pecknclh y necmhrclh ihk cktbibpcibùk, cktbibpcibù k, y lnmn snr ln ihktnkblh denxbmen, snkibeeh snkibeeh y ihkibsh? ln ln tce fcknrc fcknrc qun ehs prhinlbfbnkths prhinlbfbnkths nfpenclhs nfpenclhs nk iclc culbthræc nstâk nstâk ln ciunrlh ihk ecs ibriukstckibcs ibriukstckibcs lne nxcfnk.

  Ne Zrharcfc ln Culbthræc Culbthræc , ns ne rnsuetclh qun sn lnsnc hmtnknr, ec eæknc ln

•

ihkluitc c snaubr lnktrh lnktrh ln ehs prbkibpbhs prbkibpbhs y prninpths prninpths ln ec culbthræc. culbthræc. Lbigh prharcfc ns prnpcrclh phr ne culbthr `ndn ln ihfbsbùk y ne supnrvbshr nk dhrfc ihk`uktc, nk lhkln bklbicrck ecs tcrncs nspnibdbics qun lnmnk snr iufpeblcs phr ne pnrshkce nkicraclh.

Tnktc`cs lne prharcfc ln culbthrbc   Zrhphribhkc uk peck sbstnfãtbih sbstnfãtbih pcrc iclc dcsn lne prhinsh ln culbthræc, csæ csæ ihfh

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pcrc iclc iclc ãrnc nxcfbkclc.

  Zrhphribhkc ukc mcsn cprhpbclc cprhpbclc pcrc ec csbakcibùk ln tcrncs y ecmhrns pcr pcrc c iclc

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ukh ln ehs bktnarcktns bktnarcktns lne nqubph ln culbthrbc culbthrbc

  Ynócec ehs prhinlbfbnkths prhinlbfbnkths y tâikbics qun snrãk snrãk cpebiclhs lurcktn ne nx nxcfnk. cfnk.

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  Ybrvn ihfh cyulc c ehs csbs csbstnktns tnktns y pnrshkce ln cphyh,

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  snóceãklhens ecs pcutcs c snaubr lurcktn ne nxcfnk.

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¸S^BÂKNY ]NCEBPCK ]NCEBPCK EHY Z]HA]CFCY Z]HA]CFCY LN C^LB\H] C^LB\H]ÆC8 ÆC8 Ehs Zrharcfcs ln Culbthræc dhrfck dhrfck pcrtn ln ehs pcpnens ln trcmc`h, y nk su ihktnkblh sn lnsirbmnk ecs tcrncs qun lnmnk ndnit ndnitucr ucr ehs culbth culbthrns, rns, csæ ihfh ehs hm`ntbvhs y ceickin ln ecs prunmcs c rncebzcr. gcy gcy ukc ihkdbcmbeblcl lurcktn lurcktn y lnspuâs lne nxcfnk. nxcfnk.

IC]CI\N]ÆY\BICY IC]CI\N]ÆY \BICY FÃY BFZH]\CK\NY NK ^K Z]HA]CFC LN C^LB\H]ÆC

 

  Lnmn snr necmhrclh necmhrclh thfcklh nk iunktc ehs prhinlbfbnkths qun sn utbebzcrãk ln

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ciunrlh ce tbph ln nfprnsc c nxcfbkcr.

  Ne prharcfc lnmn nstcr nkicfbkclh c ceickzcr ne hm`ntbvh prbkibpce. prb kibpce.

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  Lnmn lnsnigcrsn ehs prhinlbfbnkths nxinsbvhs h ln l n rnpntbibùk.

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  Ne prharcfc lnmn pnrfbtbr pnrfbtbr ce culbthr culbthr nxcfb nxcfbkcr, kcr, ckcebzcr, bkvnstbacr, hmtnknr

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nvblnkibcs pcrc eunah phlnr lbitcfbkcr y rnihfnklcr

  Ecs Yhibnlclns Culbthrcs Culbthrcs (YHC) cihstufmrck cihstufmrck tnknr dhrfcths prnnstcmeniblhs, prnnstcmeniblhs, ehs

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iucens lnmnk snr denxbmens pcrc qun punlck snr clniuclhs c uk lntnrfbkclh tbph ln nfprnsc.

  Ne prharcfc lnmn snr ihkdniibhkclh ihkdniibhkclh nk dhrfc citucebzclc y ihk cfpebh cfpebh snktblh

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irætbih ln pcrtn lne lne culbthr.

Z]HA]CFC LN C^LB\H]ÆC LHKCIBHKNY HM@N\BTH ANKN]CE Nfbtbr hpbkbùk y ceickins shmrn ecs lhkcibhkns rnibmblcs rnspnith c su ihkdhrfblcl y iufpebfbnkth, y nvceucr ne sbstnfc sbstnfc ln ihktrhe nstcmeniblhs pcrc ecs lhkcibhkns lhkcibhkns..

Z]HINLBFBNK\HY 

c)  Yn lnmn shebibtcr ec Lbrnitbvc ln prhinlbfbnkths, Khrfctbvcs vbanktns nk iuckth ce bkarnsh, sceblc, ush, ihktrhe ln ecs lhkcibhkns y ndnitucr prunmcs ln iufpebfbnkth. m)  Yhebibtcr ne citc ln rninpibùk rninpibùk ln ecs lhkcibhkns y inribhrcrsn ln su ihkdhrfblcl y rnabstrh. i)  Yn lnmn shebibtcr cuthrbzcibùk ln lnstbkh y ush ln ecs lhkcibhkns rnibmblcs lurcktn ne n`nribibh, y ecs lhkcibhkns lne n`nribibh cktnrbhr utbebzclcs nk ne prnsnktn n`nribibh. l)  Nvceðn

ehs

ebkncfbnkths

ln

ihktrhe

bktnrkh

nstcmeniblhs pcrc ecs lhkcibhkns.

n)  Tnrbdbicr sb ne lnstbkh ln ecs lhkcibhkns utbebzclcs nk ne n`nribibh c nxcfbkcr gc sblh clniuclh y lbstrbmublh ln ciunrlh c eh nstcmeniblh phr ec rnsheuibùk ln lhkcibùk y ehs ùrackhs rnsphkscmens.

]ND 

Gnigh 

Dnigc 

Ghrcs 

Z/\ 

Zhr 

\nrfbkh 

\htcens 

 

Z]HINLBFBNK\HY 

d) 

]ND 

Gnigh 

Dnigc 

Ghrcs 

Z/\ 

Zhr 

\nrfbkh 

\htcens 

Tnrbdbicr sb ecs lhkcibhkns gck sblh rnabstrclcs nk dhrfc hphrtukc y clniuclcfnktn, ln ciunrlh c ec khrfctbvblcl vbanktn.

a)  Zrnpcrcr

uk

bkdhrfn

cinric

ln

ehs

gceeczahs

nkihktrclhs y ceickzcr ce `ndn ln ihfbsbùk. g)  Tnrbdbicr ec utbebzcibùk ln ec lhkcibùk rnspnith c fhtbvhs

dunrc

ln

ehs

ihkvnkbhs

inenmrclhs,

nspnibcefnktn c fhtbvhs prbvclhs h pnrs pnrshkcens. hkcens. b) 

Tnrbdbicr ec lhiufnktcibùk qun sustnktn ec rninpibùk lnec lhkcibùk phr ehs usucrbhs dbkcens.

 `) 

Tnrbdbqun ehs acsths bkiurrblhs nk ec rninpibùk

ln

bktnrkcfbnkth y lbstrbmuibùk ln ec lhkcibùk. o)  Blnktbdbicr c ecs pnrshkcs qun bktnrvbnknk nk ehs prhinshs ln rninpibùk, lbstrbmuibùk y ihktrhe ln ecs lhkcibhkns.

e)  Ibriuecrbin icrtcs phr funstrnh ln ihkdhrfblcl ln rninpibùk ln ecs lhkcibhkns hthraclcs c mnkndbibcrbhs ln fcyhr fcakbtul. 

Iebnktn0 Ahmbnrkh ]nabhkce ln Ebfc ’ Ebfc  ’ Zrhvbkibcs  Zrhvbkibcs Znrbhlh ln nxcfnk0 =:3> Iunktc h rumrh0 Ic`c y mckihs Zrhinlbfbnkths0  

  Cpebqun ne iunstbhkcrbh ln ihktrhe bktnrkh   Nkufnrn ehs dhklhs qun lnmn rnihktcrsn, ihkdbrfcklh

su kcturcenzc y khfmrn lne

iusthlbh 

  Ndnitðn uk crqunh, rnihktclh mbeentn, fhknlcs n bkspniibhkn ehs lhiufnkths. Ebstclh ln lbknrh y vcehrns.

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  Zrnpcrn ukc ebstc ln ihfprhmcktns ln acsths, ignquns y htrhs lhiufnkths lne dhklh. Nk iuckth c lnsnfmheshs

rnvbsn ec prhpbnlcl, enacebl enaceblcl, cl, cuthrblcl y cutnktbiblcl cutnktbiblcl lne

lhiufnkth    

       

Hmtnkac lniecrcibùk y dbrfc lne iusthlbh lne

dhklh,

rnihkhibnklh ec lnvheuibùk lne ihktnkblh lne dhklh bktcith Ihkibebn ne dhklh ihk su scelh snaðk rnabstrh Tnrbdbqun phstnrbhrfnktn phstnrbhrfnktn rnklbibhkns ln vcens prhvbsbhkcens prhvbsbhkcens rnnfmhesh, tnkbnklh nk iunktc iunktc eh lntnrfbkclh nk ne crqunh.

y rnklbibhkns rnklbibhkns pcrc ne