Propuesta de Servicios de Auditoria

 

 

VPAV^NZXG HN ZNPYMJMAZ VPAINZMAOGCNZ

:rg. Jgccn 74-8> zaog 7, Zgcglç, @.Y. Nlgmc; moiajaosuctgkh`sFbatlgmc.jal Xnc; 0078-8888, 0078-888>

 

 

Zgcglç, @gkg Ynrgpgz, 0: hn kucma hnc g÷a 0600 Zrg. Dnrnotn; Egtcmo Msncg Lgrraquìo Icarns Vgrg ounstra nqumpa hn prainsmaogcns hn cg Zajmnhgh Guhmtarg –KH@Z“ ns mlpartgotn

qun ustnh, jala pnrsaog motnrnsghg no ounstras snrvmjmas, tnodg uog mhng jcgrg hn ca qun bnlas vnomha bgjmnoha y pcgonglas ccnvgr g jg`a no cg Guhmtarmg Imogojmnrg. Zalas uog nlprnsg guhmtarg jaoimg`cn no cgs çrngs hn guhmtarìg, gsnsarìg y jaosuctarìg, par cg nxpnrmnojmg, trgynjtarmg y hmvnrsmhgh hn prainsmaogcns, gctglnotn jgcmimjghas, jao uo súcmha jaoajmlmnota hn cg rngcmhgh ogjmaogc y halmoma hn cgs lnkarns prçjtmjgs y oarlgs ogjmaogcns n motnrogjmaogcns qun, jao nspìrmtu hn nqumpa y uo nstrmjta júhmda hn jaohujtg, prnstg uo snrvmjma motndrgc, nimjgz y nimjmnotn g cas jcmnotns. Cg Imrlg tmnon uog prçjtmjg prainsmaogc hn > g÷as no nc lnrjgha ogjmaogc, jrnghg nc 70 hn nonra hn 0674, ounstrg aimjmog jnotrgc sn nojunotrg u`mjghg no cg :rg. Jgccn 74-8> zaog 67 Zgcglç, @gkg Ynrgpgz5 hnsgrraccglas lítahas hn trg`gka, jrngoha ounvas snrvmjmas, mojarpargoha cgs apartuomhghns y hnsgiìas qun airnjno cas gvgojns tnjoacúdmjas no moiarlçtmjg y jaluomjgjmaons y cgs lçs lahnrogs bnrrglmnotgs hn dnstmúo, no `nonimjma hn sus jcmnotns ogjmaogcns n motnrogjmaogcns. Ounstras snrvmjmas nstço hmsn÷ghas pgrg gpaygr cgs nlprnsgs no sus prajnsas hn jrngjmúo hn vgcar, lnhmgotn uo trg`gka no nqumpa qun pnrlmtn cg jaarhmogjmúo hn hmstmotgs hmsjmpcmogs jala guhmtarìg, snrvmjmas cndgcns y trm`utgrmas, jaosuctarìg dnrnojmgc y tnjoacúdmjg. Ounstra prmojmpgc a`kntmva ns tnonr jcmnotns sgtmsinjbas par cg gtnojmúo motndrgc, pnrlgonotn y pnrsaogcmzghg.

Iha.QQQQQQQQQQQQQQQQQQQQQQQQQQQ Cmj. LG. @yrao Gotaoma Asarma hn Vgz Jacndmgha 2>>86 Xnc. >802-9=60 :rg. Jgccn 74-8> zaog 7, Zgcglç, @.Y. Nlgmc; moiajaosuctgkh`sFbatlgmc.jal Xnc; 0078-8888, 0078-888>

 

 

VPAV^NZXG HN G^HMXAPÌG Nc noiaqun hn nstg guhmtarmg nstç hmsn÷gha pgrg lmomlmzgr nc rmnsda hnc ondajma g trgvís hn pacìtmjgs hn gjnptgjmúo pgrg `usjgr hn su nlprnsg tnodg íxmta. Cg pcgomimjgjmúo pgrg gsndurgr cg mhnotmimjgjmúo apartuog hn cas gsuotas jcgvn hn su ondajma.

M.

GCJGOJN ] JA@NPX^PG

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7. Jnrjmargrsn hn qun cgs apnrgjmaons qun sn jncn`rno par junotg hn cg sajmnhgh sn gkustno g cgs prnsjrmpjmaons hn cas nstgtutas g cgs hnjmsmaons hn cg kuotg hmrnjtmvg

Cg cg`ar nstç nojglmoghg g vnrmimjgr jao jrmtnrma hn jnrtnzg, qun cg ghlmomstrgjmúo julpcn jao cas gjunrhas pgrtmjucgrns (nstgtutas y hnjmsmaons hnc notn njaoúlmja) jugoha cg oarlgtmvmhgh motnrog sn gkustn g cas prnsupunstas hnc a`knta sajmgc. 0. Hgr apartuog junotg par nsjrmta g cg kuotg hmrnjtmvg hmrnjtmvg y gc dnrnotn cgs mrrnducgrmhghns qun ajurrgo no nc iuojmaoglmnota hn cg sajmnhgh sa jmnhgh y no nc hnsgrracca hnc ondajma

Cg guhmtarìg no nknrjmjma hn sus iuojmaons hntnjtg mrrnducgrmhghns, hn`n moiarlgrcgs par nsjrmta apartuoglnotn jaoiarln g cg drgvnhgh hn cas bnjbas utmcmzgoha nc jaohujta rnducgr gpcmjg`cn.

:. Yncgr par qun sn ccnvno rnducgrlnotn cg jaotg`mcmhgh hn cg sajmnhgh y cgs gjtgs hn cgs rnuomaons hn cg gsgl`cng hn kuotg hn sajmas y hn kuotg hmrnjtmvg5 qun sn jaosnrvno hn`mhglnotn cg jarrnspaohnojmg y jalpra`gotns hn cgs junotgs. 

No nstgs gjtmvmhghns sn jaojrntgo cas bnjbas njaoúlmjas qun sn rndmstrgo jaotg`cnlnotn qun qunhgo jaosmdoghas no cas jarrnspaohmnotns cm`ras, gsì jala cgs a`snrvgjmaons y hmspasmjmaons gpcmjg`cns pgrg cas sapartns hajulnotgcns5 vnrmimjgoha y jaostgtgoha qun tmnono cg tíjomjg y cndgcmhgh onjnsgrmg.

:rg. Jgccn 74-8> zaog 7, Zgcglç, @.Y. Nlgmc; moiajaosuctgkh`sFbatlgmc.jal Xnc; 0078-8888, 0078-888>

 

 

MM.

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A@KNXMYAZ; ✚

  Ynrmimjgr nc julpcmlmnota h hn n cas Vrmojmpmas hn J Jaotg`mcmhgh aotg`mcmhgh Dnonrgclnotn gjnptghas y nvgcugr cgs pgrtmhgs lçs smdomimjgtmvgs hn cg moiarlgjmúo prnsupunstg hnc nknrjmjma.

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  Ynrmimjgr qun cas rndmst rndmstras ras jaotg`cns mojcuygo uo ghnjugha jaotrac hn cas gpartns imogojmnras.

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  Nvgcugr cg nvmhnojmg qun sapartg cgs jgotmhghns y rnvncgjmaons prnsnotghgs no cas nstghas imogojmnras.

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  Nvgcugr cgs pacìt pacìtmjgs mjgs hn jaotg`mcmhgh utmcm utmcmzghgs zghgs y cgs nstmlgjmaons rncnvgotns mojcumhgs no cas nstghas imogojmnras.

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  Nvgcugr nc smstnlg ja jaotg`cn otg`cn utmcmzgha par nknjutar pgrg nc rndmstra hn ccgs gs trgosgjjmaons imogojmnrgs, mojcuynoha cas prajnhmlmnotas pgrg cg a`tnojmúo hn jmirgs rncgjmaoghgs.

Oa a`stgotn, sn hn`n jaojn`mr ounstra snrvmjma prainsmaogc jala uog bnrrglmnotg qun cn pnrlmtn g cg notmhgh lnkargr sus jaohmjmaons hn snrvmjma jao nc smdumnotn noiaqun;

MMM.

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  Julpcmlmnota hn iuojmúo armnotgharg

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  Pntragcmlnotgjmúo g cg notmhgh

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  Pnjalnohgjmaons prnvnotmvgs sa`rn smtugjmaons jaojrntgs

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  Nvgcugoha cas hminrnotns rmnsdas hn cg notmhgh

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  ] cgs hnlçs qun sn nstmlno jaovnomnotns pgrg nc julpcmlmnota hn cg guhmtarmg.

VPMOJMVMAZ YGCAPNZ

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Ounstras snrvmjmas nstço rndmhas hn gjunrha g cas Vrmojmpmas Iuohglnotgcns hn Ítmjg Vrainsmaogc pgrg Jaotgharns Vû`cmjas y Guhmtarns.

Motndrmhgh; Znr hmrnjta, baonsta y kusta no cgs rncgjmaons prainsmaogcns y jalnrjmgcns   :rg. Jgccn 74-8> zaog 7, Zgcglç, @.Y. Nlgmc; moiajaosuctgkh`sFbatlgmc.jal Xnc; 0078-8888, 0078-888>

 

 

A`kntmvmhgh;   Gjtugr hn lgonrg mlpgrjmgc, ns hnjmr par omodûo latmva a jmrjuostgojmg jalpralntnr nc kumjma prainsmaogc.

Jalpntnojmg Vrainsmaogc;  Xnonr nc jaoajmlmnota, cg prnpgrgjmúo y cgs bg`mcmhghns onjnsgrmg pgrg cg rngcmzgjmúo hn cg guhmtarìg

Jaoimhnojmgcmhgh;  Oa hmvucdgr cg moiarlgjmúo hn cg nlprnsg om utmcmzgr moiarlgjmúo pgrg rnjm`mr `nonimjmas.

Jalpartglmnota Vrainsmaogc;  Julpcmr jao cgs cnyns y rnducgjmaons gpcmjg`cns, rngcmzgr cg cg`ar hn lgonrg prainsmaogc y jalpntmtmvg. Júla imrlg cn hglas mlpartgojmg tgl`mío g cas vgcarns jala;

Pnspnta, puotugcmhgh, nimjmnojmg;  Vnrlmtn uo gl`mnotn hn trg`gka gdrghg`cn, julpcmr jao ca qun mohmjg cg pcgongjmúo rnspntgoha cgs injbgs y bargrmas, rngcmzgr cg cg`ar hn lgonrg lgo nrg ghnjughg y hn jgcmhgh.

MY.

O^NZXPAZ ZNPYMJMAZ ✚

  Guhmtarìg hn Nstghas Imogojmnras. 

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  Gsnsarìg Imsjgc. 

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  Dnstmúo hn Pmnsdas. 

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  Oarlgs MMotnrogjmaogcns otnrogjmaogcns hn Moiarlgjmúo Imogojmnrg (OMMI). 

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  Oarlgs Motnrogjmaogcns hn Guhmtarìg (OMG). 

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  Oarlgs Motnrogjmaogcns hn MMoiarlgjmúo oiarlgjmúo Imogojm Imogojmnrg nrg pgrg V]LNZ.  :rg. Jgccn 74-8> zaog 7, Zgcglç, @.Y. Nlgmc; moiajaosuctgkh`sFbatlgmc.jal Xnc; 0078-8888, 0078-888>

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Y.

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MOXNDPGJMÚO HNC NW^MVA

Cmj. @yrao Gotaoma Asarma hn Vgz Zajma Jarrna; e08`yraoFdlgmc.jal Zajma hn cg imrlg hn guhmtarìg, vmnon nknrjmnoha su prainsmúo hnshn bgjn 76 g÷as. Nspnjmgcmzgha no OMGZ y pastdrgha no çrng tgota imogojmnrg jala du`nroglnotgc. Xmnon uog trgynjtarmg no nc jglpa jaotg`cn, ghlmomstrgtmva y hn jaotrac motnroa no mostmtujmaons hnc Nstgha ghnlçs junotg jao nxpnrmnojmg jala guhmtar nxtnroa. Ns nc nojgrdgha hn jaarhmogr cg rngcmzgjmúo hn cg guhmtarìg, hn cg jaluomjgjmúo jao cg nlprnsg y hn vnrmimjgr nc gvgojn hnc snrvmjma qun sn nstç prnstgoha hn gjunrha g cg pcgongjmúo hn guhmtarìg. Bg rngcmzgha gsnsarìg g mostmtujmaons hnc nstgha, nspnjìimjglnotn g gcduogs mostmtujmaons hnc Lmomstnrma hn Da`nrogjmúo.

Cmj. Hgrìa Nolgounc Largcns Largcns Dnrnotn Jarrna; hgrmalargcns668Fdlgmc.jal Dnrnotn hn cg imrlg hn guhmtarìg, vmnon nknrjmnoha su prainsmúo jala guhmtar motnroa hnshn bgjn 2 g÷as. Junotg jao uog nspnjmgcmzgjmúo no Guhmtarìg y jaotrac Motnroa Xmnon uog trgynjtarmg no nc jglpa jaotg`cn y hn jaotrac motnroa no nlprnsgs prmvghgs, tgl`mío bg pgrtmjmpgha g guhmtarìgs nxtnrogs pgrg nlprnsgs prmvghgs. Ns nc nojgrdgha hn vnrmimjgr qun nc snrvmjma qun nstço prnstgoha cas guhmtarns, julpcn jao cgs oarlgs gpcmjg`cns y vncgr par nc julpcmlmnota hn cas prajnsas rnqunrmhas. Bg rngcmzgha gsnsarìg sa`rn jaotrac motnroa g mostmtujmaons prmvghgs :rg. Jgccn 74-8> zaog 7, Zgcglç, @.Y. Nlgmc; moiajaosuctgkh`sFbatlgmc.jal Xnc; 0078-8888, 0078-888>

 

 

Cmjhg. Zgohrg Vnhrmog Lgounc Zmjgc Znomar slgouncsmjgcpFdlgmc.jal

Znomar hn guhmtarìg, vmnon nknrjmnoha su prainsmúo hnshn bgjn 9 g÷as. Junotg jao uog nspnjmgcmzgjmúo no Guhmtarìg Ghlmomstrgtmvg Xmnon nxpnrmnojmg no nc jglpa ghlmomstrgtmva, hn vnotg y hn jaotrac motnroa no nlprnsgs prmvghgs, ghnlçs bg tnomha pgrtmjmpgjmúo no guhmtarìg nxtnrog pgrg nc snjtar prmvgha. Xmnon `uno lgonka hn pgquntns `gsghas no Aiimjn, tmnon jaoajmlmnota sa`rn cas prajnsas ghlmomstrgtmvas tgota hn nlprnsgs jala mostmtujmaons ghnlçs bg pgrtmjmpgha no guhmtarmgs pgrg hminrnotns tmpas hn nlprnsgs prmvghgs.

Cmj. Kasí Dumccnrla  Gsmstnotn Jarrna; kxmtulucdFdlgmc.jal

 Gsmstnotn hn guhmtarìg, junotg jao 9 g÷as hn nxpnrmnojmg gpaygoha cg rrngcmzgjmúo ngcmzgjmúo hn guhmtarìgs. Xmnon nxpnrmnojmg no jglpa jaotg`cn, imogojmnra y ghlmomstrgtmva no nlprnsgs prmvghgs Vrainsmaogc tmtucgha no cg Jgrrnrg hn Jaotg`mcmhgh y Imogozgs, lgonka hn pgquntn hn Aiimjn y halmog nc mhmalg modcns Bg jacg`argha no cg rngcmzgjmúo hn guhmtarìgs tgota motnrogs jala nxtnrogs no hmvnrsgs nlprnsgs jao cgs qun bg cadrgha uog rnspntg`cn trgynjtarmg

:rg. Jgccn 74-8> zaog 7, Zgcglç, @.Y. Nlgmc; moiajaosuctgkh`sFbatlgmc.jal Xnc; 0078-8888, 0078-888>

 

 

YM.

JAOJC^MP N MOIAPLGP

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Vgrg jaojcumr cg guhmtarìg bgjnlas uog rnvmsmúo hn nvnotas su`snjunotns, pgrg hntnrlmogr sm cg ghlmomstrgjmúo bg rnvncgha ghnjughglnotn cas sujnsas y trgosgjjmaons mlpartgotns qun tmnon cudgr, a qun sn jaoajno notrn cg injbg hnc `gcgojn y cg injbg hn ounstra hmjtglno. A`tnonlas cg jgrtg hn rnprnsnotgjmúo hn cg Dnrnojmg, no haohn nstg rnjaoajn su rnspaosg`mcmhgh rnspnjta g cg gprapmghg prnsnotgjmúo hn cas nstghas imogojmnras. Jala ntgpg imogc hn ounstra jalpralmsa, nlmtmrnlas cas smdumnotns moiarlns, cas jugcns snrço uo hajulnota aimjmgc jugoha sn bgyg julpcmha uog rnuomúo jao cas hmrnjtmvas hn cg notmhgh pgrg hmsjutmr su jaotnomha, jao tnomha, jao nc prapúsmta hn nstg`cnjnr nstg`cnjn r su a`kntmvmhgh no rncgjmúo jao cgs smtugjmaons qun no nccas sn nxprnsno;

Jalnotgrmas y rnjalnohgjmaons sa`rn jaotrac motnroa Ns jastul`rn dnonrgc hn ounstrg imrlg, no cas jalpralmsas hn guhmtarìg, nlmtmr jgrtgs hn sudnrnojmgs jaostrujtmvgs, qun jaotmnon cas lçs rncnvgotns jalnotgrmas sa`rn çrngs susjnptm`cns hn jgl`ma, cas jugcns, uog vnz mlpcnlnotghas, pnrlmtgo lnkargs sustgojmgcns no nc jaotrac hn cas gjtmvas hn cg notmhgh. Ounstrgs sudnrnojmgs vnrsgo sa`rn cas pcgons prnsupunstgrmas, jaotg`cns y hn jaotrac y, smnlprn sn pcgotngo gc omvnc hn hntgccn rnqunrmha, hn gjunrha jao cgs jmrjuostgojmgs. Nsta mlpcmjg qun no lujbas jgsas hn`nlas rninrmroas g junotgs nspnjìimjgs, sm gsì ca glnrmtgo cgs a`snrvgjmaons.

Apmomúo sa`rn cas nstghas imogojmnras Cg apmomúo sa`rn cas nstghas imogojmnras (@gcgojn Dnonrgc y Nstgha hn Pnsuctghas) sn nlmtmrço hnspuís hn bg`nr trg`gka nxprnsghgs hn jglpa. Nstn moiarln snrç nlmtmha no mhmalg nspg÷ac y cgs jaojcumha jmirgs qun nc jaotnodg no quntzgcns. Cg apmomúo sa`rn cas nstghas imogojmnras hn cg notmhgh, tmnon jala sapartn cgs jaojcusmaons dnonrgcns hn ounstra nxglno sa`rn cas lmslas. Nstg pahrç snr smo sgcvnhghns sm, g ounstra jrmtnrma prainsmaogc, rnicnkg rgzaog`cnlnotn cg smtugjmúo imogojmnrg hn cg notmhgh g cg injbg mohmjghg y nc rnsuctgha rnsu ctgha par nc pnrmaha nxglmogha. Xnohrç nxjnpjmaons, par nknlpca, no cg lnhmhg no qun nxmstgo mojnrtmhul`rns a jugoha gcduog çrng mlpartgotn hn cas nstghas imogojmnras oa nstn prnsnotghg rgzaog`cnlnotn. Ounstrg apmomúo snrç nlmtmhg, par nknlpca, jugoha par jmrjuostgojmgs oa jaotracg`cns par oasatras, tnodglas mlpnhmlnotas no cg nknjujmúo hn prun`gs :rg. Jgccn 74-8> zaog 7, Zgcglç, @.Y. Nlgmc; moiajaosuctgkh`sFbatlgmc.jal Xnc; 0078-8888, 0078-888>

 

 

gprapmghgs y onjnsgrmgs pgrg cg nxprnsmúo hn ounstra ouns tra hmjtglno sa`rn smtugjmaons a rnsuctghas qun pahrìgo tnonr rncgtmvg mlpartgojmg. Oas g`stnohrnlas hn apmogr a hgrìglas uog apmomúo ondgtmvg sm, par nknlpca, par cgs jaohmjmaons y jmrjuostgojmgs nojaotrghgs oa ns pasm`cn cg rngcmzgjmúo hn ounstra trg`gka, a jugoha sn prnsnotgo prçjtmjgs jaotg`cns qun vmjmgo lgtnrmgclnotn cas nstghas imogojmnras. Jugcqumnrg qun sng nc rnsuctgha hnc trg`gka y nc tmpa hn apmomúo a moiarln qun nlmtglas, cas nstghas imogojmnras gkustghas y rnjcgsmimjghas hn gjunrha jao cgs jmrjuostgojmgs nojaotrghgs, cns snrç notrndgha pgrg ninjtas hn su goçcmsms.

YMM. O^NZXPAZ BAOAPGPMAZ

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Var ounstrg cg`ar prapunstg, ounstrg imrlg hn guhmtarìg cn nstgrìg nstg`cnjmnoha uo vgcar `gsn hn W. >6,666.66 smo MYG mojcumha, lçs cas dgstas qun mojurrmrìglas hurgotn cg nknjujmúo hn ounstrg Guhmtarìg, cas jugcns snrço prnsnotghas prnvmglnotn pgrg su gpra`gjmúo, mojcuynoha nc MYG gc lalnota hn cg igjturgjmúo. Cg iarlg pgdghnrg hn ounstras baoargrmas nstç hmvmhmhg no : igsns, rnjm`mnoha nc >6% cg prmlnrg snlgog hn trg`gka, (pradrglgjmúo hn cg Guhmtarìg), nc :6% g : lnsns hnspuís (moiarln prncmlmogr sa`rn nc jaotrac motnroa) y nc 06% no cg injbg hn notrndg hnc moiarln imogc. Xnonlas jaotnlpcgha 69 lnsns pgrg cg rngcmzgjmúo hn hmjbg Guhmtarìg, jao cg sgcvnhgh hn qun gotn jugcqumnr nvnotugcmhgh g cg qun oas bgdg movnrtmr lçs tmnlpa, rnjursa bulgoa a nxpnrtas hnc guhmtar, sn rngcmzgrç cg rnspnjtmvg oatmimjgjmúo pgrg su goçcmsms y su gpra`gjmúo. Pnspntuasa5

Iha.QQQQQQQQQQQQ  QQQQQQQQQQQQQQ   QQQQQQQQQQQQQQ Cmj. LG. @yrao Gotaoma Asarma hn Vgz Jacndmgha 2>>86 Xnc. >802-9=60

:rg. Jgccn 74-8> zaog 7, Zgcglç, @.Y. Nlgmc; moiajaosuctgkh`sFbatlgmc.jal Xnc; 0078-8888, 0078-888>