Procedimientos de Auditoria

April 10, 2023 | Author: Anonymous | Category: N/A
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UWLKACFNFAMSL[ CA @QCFSLWF@ D` @ucftlrî` Fmtarm` as um` umfc`c lpar`tfv` qua tfama plr hfm`dfc`c ad `saiur`nfamtl ca lkurramkf` nîmfn` ca rfasil y/l arrlras am d`s lpar`kflmas aoakut`c`s am d` fmstftukfûm, ` tr`væs ca d` av`du`kfûm lgoatfv` ca avfcamkf`s y d` iamar`kfûm ca v`dlr `irai`cl nacf`mta d` anfsfûm ca raklnamc`kflmas qua klmtrfguy`m ` naolr`r d` iastfûm `cnfmfstr`tfv` y `dk`mz`r ad dlirl ca lgoatfvls fmstftukflm`das. Asa prlkasl klmstftuya um` `ktfvfc`c fmcapamcfamta klmkagfc` p`r` naolr`r d`s lpar`kflmas2 nacf`mta d` hfsk`dfz`kfûm parfûcfk` y ad ast`gdakfnfamtl ca dfma`nfamtls p`r` d` `pdfk`kfûm ca um` natlcldliî` qua parnft` ad hlrt`dakfnfamtl cad klmtrld fmtarml fmstftukflm`d, qua sa lgsarv`ràm am d` aoakukfûm ca dls astucfls ca `ucftlrî` klmtamfcls am ad Ud`m @mu`d2 `sî klnl ad `màdfsfs ca d` fmhlrn`kfûm lgtamfc`, hlrnud`kfûm ca j`dd`zils y klnumfk`kfûm ca rasudt`cls. Dls n`mu`das ca prlkasls y prlkacfnfamtls, klmhlrn`m uml ca dls adanamtls prfmkfp`das cad [fstan` ca Klmtrld Fmtarml2 parnftfamcl um n`ylr cas`rrlddl am d` gÿsquac` cad `utlklmtrld, y` qua cfrfia ca n`mar` sfstanàtfk` d` aoakukfûm cad tr`g`ol qua sa ra`dfz` am d` Qmfc`c ca @ucftlrî` Fmtarm`. Ad n`mu`d ca prlkasls as um` jarr`nfamt` qua parnftfrà ` d` Qmfc`c ca @ucftlrî` Fmtarm`, fmtair`r um` sarfa ca `kkflmas amk`nfm`c`s ` `ifdfz`r ad tr`g`ol qua sa ra`dfz`2 hlnamt`mcl d` k`dfc`c ca d`s `ucftlrî`s qua sa pr`ktfquam ` tr`væs ca dfma`nfamtls umfhlrnas. Ud`m Iamar`d y Ud`m Lpar`tfvl @mu`d  D` Oah`tur` ca d` Qmfc`c ca @ucftlrî` Fmtarm` ra`dfz`rà um` pd`mfhfk`kfûm iamar`d y um pd`m `mu`d ca `ktfvfc`cas ` cas`rrldd`r plr ad aqufpl ca `ucftlras, ad qua sarà prasamt`cl ` d` Nàxfn` @utlrfc`c Aoakutfv` ca d` Fmstftukfûm, Srfgum`d [uparflr ca Kuamt`s y ` LM@CFKF. Ad Ud`m Iamar`d caga sar ast`gdakfcl p`r` ku`trl (3) `ðls2 ca asta pd`m iamar`d sa caspramca ad Ud`m Lpar`tfvl @mu`d ad ku`d tamcrà qua sar ranftfcls `d Srfgum`d [uparflr ca Kuamt`s klm klpf` ` d` LM@CFKF, `mtas cad ;5 ca oumfl ca k`c` `ðl2 `ng`s pd`mfhfk`kflmas cagaràm sar ravfs`c`s y/l `ktu`dfz`c`s `d namls k`c` safs nasas. Cfkj` pd`mfhfk`kfûm sa ad`glr`rà am kllrcfm`kfûm klm d` Oah`tur` ca d` Qmfc`c y ad aqufpl ca `ucftlras lpar`tfvls. Ad`glr`kfûm ca Fmhlrnas Srfnastr`das S`d klnl dl ast`gdaka ad @rtîkudl Ml. 3: ca d` Day Lriàmfk` cad Srfgum`d [uparflr ca Kuamt`s y d`s Mlrn`s Iamar`das [lgra @ucftlrî`s Fmtarm`s, d` Oah`tur` ca d` Qmfc`c caga ad`glr`r fmhlrnas trfnastr`das slgra d` aoakukfûm ca d`s `ktfvfc`cas pravfst`s am ad UL@ y ltr`s qua sa j`y`m aoakut`cl cur`mta ad trfnastra2 `sî klnl ad `v`mka

 

ca d` aoakukfûm prasupuast`rf`, fmkduyamcl um raplrta slgra kunpdfnfamtl ca dai`dfc`c cad parslm`d lgdfi`cl am g`sa ` Day ` ramcfr k`ukfûm y/l cakd`r`kfûm  our`c` ca ca gfamas. gfamas. U`r` d`s `ktfvfc`cas `mtas caskrft`s y` axfstam dls hlrn`tls ca fmhlrnas ast`gdakfcls plr ad Srfgum`d [uparflr ca Kuamt`s, p`r` su cagfc` prasamt`kfûm. Av`du`kfûm cad Klmtrld Fmtarml Fmstftukflm`d D` Qmfc`c ca @ucftlrî` Fmtarm` caga av`du`r ad sfstan` ca klmtrld fmtarml fnpdanamt`cl plr d` @cnfmfstr`kfûm2 varfhfk`mcl qua asta parnft` s`dv`iu`rc`r dls rakursls, `saiur`r d` ax`ktftuc y var`kfc`c ca d` fmhlrn`kfûm hfm`mkfar` y `cnfmfstr`tfv`, prlnlvar d` ahfkfamkf` y k`dfc`c am d`s lpar`kflmas y dlir`r ad kunpdfnfamtl ca nat`s y lgoatfvls prlir`n`cls2 `sî klnl ad kunpdfnfamtl ca dayas y mlrn`s vfiamtas. U`r` `ucft`r d` ahfk`kf`, ahfkfamkf` y ahaktfvfc`c cad sfstan` ca klmtrld fmtarml, as fnplrt`mta tln`r am kuamt` dls kfmkl klnplmamtas cad klmtrld fmtarml (@ngfamta ca Klmtrld, Av`du`kfûm y Iastfûm ca Wfasils, @ktfvfc`cas ca Klmtrld, Fmhlrn`kfûm y Klnumfk`kfûm, y Nlmftlral cad Klmtrld Fmtarml Fmstftukflm`d) dls qua astàm rad`kflm`cls amtra sî2 p`r` ddav`r ` k`gl cfkj` av`du`kfûm sa utfdfz`r`m d`s tækmfk`s y pràktfk`s raklnamc`c`s, klnl sar amtravfst`s, kuastflm`rfls, iuî`s ca `màdfsfs y av`du`kfûm amtra ltr`s.

Lri`mfz`kfûm y Aoakukfûm cad Sr`g`ol ca @ucftlrî` Ad Oaha ca d` Qmfc`c ca @ucftlrî` Fmtarm`, `sfim`rà ad tr`g`ol nacf`mta um` lrcam ca tr`g`ol qua klmtamcrà d`s aspakfhfk`kflmas makas`rf`s p`r` aoakut`r d` `ucftlrî`2 `sfnfsnl sa cat`dd`ràm dls lgoatfvls iamar`das y aspakîhfkls, `sî klnl dls rugrls y parîlcl ` `ucft`r.  @ d` vaz sa cagarà cagarà anftfr d` raspaktfv` raspaktfv` k`rt` kracamkf`d, kracamkf`d, qua as as d` qua ad `ucftlr  `ucftlr  lpar`tfvl

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H@[A[ CA D@ @QCFSLWÎ@. Ud`ma`kfûm?  D` prfnar` t`ra` ` kunpdfr camtrl ca d` pd`mfhfk`kfûm ca d` `ucftlrî` as ad raklmlkfnfamtl cad àra` suoat` ` ravfsfûm, p`r` dl ku`d sarà makas`rfl raklpfd`r  d` fmhlrn`kfûm makas`rf` `kark` ca d`s `ktfvfc`cas ` `ucft`r, lgtamfamcl um` klnpramsfûm cad sfstan` ca klmtrld fmtarml y sus prlkacfnfamtls qua parnftfràm cas`rrldd`r ad pd`m raspaktfvl klmsfcar`mcl dls rfasils fmjaramtas ca `ucftlrî`.  [a tln`rà klnl huamta ca fmhlrn`kfûm?

 

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Ad lri`mfir`n`2 D`s humkflmas `sfim`c`s2 Dls lgoatfvls y nat`s cahfmfc`s2 D` mlrn`tfv` ourîcfk` y ca `cnfmfstr`kfûm2 Dls n`mu`das ca prlkacfnfamtls cahfmfcls2 D` fmhlrn`kfûm lgtamfc` ` tr`væs ca vfsft`s ` d`s cfstfmt`s sakkflmas,

kuastflm`rfls amtravfst`squa klm sa ad parslm`d 59) Slc` ltr` yfmhlrn`kfûm amtfamc` ypartfmamta.  [a ad`glr` d` pd`mfhfk`kfûm iamar`d clmca sa catarnfm`m dls lgoatfvls, `dk`mka ca d` `ucftlrî`, n`tarf`das ` utfdfz`r y d` raid`namt`kfûm dai`d `pdfk`gda.  [a ad`glr` ad kuastflm`rfl ca klmtrld fmtarml, sfamcl asta um `màdfsfs ca vft`d fnplrt`mkf` am ast` at`p`, y` qua mls parnftfrà klnpramcar d` m`tur`daz` cad àra` `ucft`c` y cad rasudt`cl qua `quî sa lgtami` sa klmsfcar`rà d` axtamsfûm cad pd`m ca `ucftlrî` y d` v`dlr`kfûm y lplrtumfc`c ca dls prlkacfnfamtls ` utfdfz`r cur`mta ad ax`nam.  [a ra`dfz` um `màdfsfs ca rfasil ca d` `ucftlrî`, y` qua puaca raprasamt`r qua ad `ucftlr ml catakta `mln`dî` l axprasa um` lpfmfûm arrûma` plr ml klmsfcar`r ad nfsnl (rfasil fmjaramta, ca klmtrld y ca catakkfûm).  [a ad`glr` ad prlir`n` ca `ucftlrî`2 asta as ad`glr`cl plr ad `ucftlr qua j` sfcl casfim`cl klnl Oaha ca Aqufpl am kllrcfm`kfûm klm ad [uparvfslr, cfkjl prlir`n` klmtfama d`s fmstrukkflmas y prlkacfnfamtls qua sa anpda`r`m am d`s cfvars`s àra`s ca d` `ucftlrî`2 puacam sar nlcfhfk`cls am d` nacfc` am qua sa aoakuta ad tr`g`ol, tamfamcl am kuamt` dls jakjls klmkratls qua sa v`y`m lgsarv`mcl.

Aoakukfûm?  Cur`mta ast` h`sa sa ra`dfz`m cfharamtas tfpls ca pruag`s y `màdfsfs p`r` catarnfm`r d` r`zlm`gfdfc`c y/l catakt`r arrlras am d`s àra`s suoat`s ` ax`nam2 sa av`dÿ`m dls rasudt`cls ca d`s pruag`s y sa fcamtfhfk`m dls j`dd`zils, klmkduyamcl klm ad tr`g`ol `sfim`cl y anftfamcl d`s raklnamc`kflmas raspaktfv`s qua klmtrfgufràm ` naolr`r d` iastfûm `cnfmfstr`tfv`. D`s pruag`s puacam sar ca tras tfpls? 0) Uruag`s ca Klmtrld, 7) Uruag`s  @m`dîtfk`s,  @m`dîtfk `s, ;) Uruag`s Uruag`s [ust`mtfv` [ust`mtfv`s. s. [a `pdfk`m cfvars`s tækmfk`s y/l prlkacfnfamtls p`r` amklmtr`r d`s avfcamkf`s ca `ucftlrî` qua sustamtam ad fmhlrna. U`r` d` adakkfûm ca dls prlkacfnfamtls y tækmfk`s ca `ucftlrî`, sa tamcrà am kuamt` ad rasudt`cl ca d` av`du`kfûm cad [fstan` ca Klmtrld Fmtarml ra`dfz`cl2 camtrl ca dls prlkacfnfamtls qua sa puacam `pdfk`r, tamanls?

 

Fmc`i`kfûm? Klmsfsta am d` `varfiu`kfûm nacf`mta amtravfst`s cfrakt`s klm ad parslm`d `ucft`cl l klm tarkarls qua tami`m rad`kfûm klm d`s lpar`kflmas ca æst` (avfcamkf`s tastfnlmf`das).

Amkuast`s y kuastflm`rfls? @pdfk`kfûm ca praiumt`s rad`kflm`c`s klm d`s lpar`kflmas, p`r` klmlkar d` varc`c ca dls jakjls, sftu`kflmas u lpar`kflmas (avfcamkf`s clkunamt`das, tastfnlmf`das).

Lgsarv`kfûm? Xarfhfk`kfûm lkud`r ca lpar`kflmas y prlkacfnfamtls cur`mta d` aoakukfûm ca d`s `ktfvfc`cas (avfcamkf`s hîsfk`s).

Wavfsfûm sadaktfv`? [adakkfûm ca d`s lpar`kflmas qua saràm av`du`c`s l varfhfk`c`s am d` aoakukfûm ca d` `ucftlrî` (avfcamkf`s `m`dîtfk`s). Wavfsfûm ca kàdkudls n`tanàtfkls? Xarfhfk`kfûm ca d` ax`ktftuc `rftnætfk` ca d`s lpar`kflmas klmtamfc`s am clkunamtls (avfcamkf`s `m`dîtfk`s y clkunamt`das). Amtra ltrls

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