Juan Karlo Gonzlez Tuchn 2732- 10 -1486UMGINTRODUCCIN4RESUMEN
EJECUTIVO5OBJETIVO DEL INFORME6EL CPA EN LA OPININ PBLICA6TIPOS DE
INFORMES 7EXPRESIN DE UNA OPININ 7 TIPOS DE OPININ Y CONCEPTO 9USO
DE OTROS PRRAFOS EN EL DICTAMEN DEL AUDITOR 10DICTAMEN FISCAL
10INFORMES DE ACUERDO A LEYES Y RELAMENTOS DISTINTOS A LAS NIAS 1!
ELEMENTOS BSICOS DEL DICTAMEN 1"INFORMES ESPECIALES 14INFORME DE
UNA AUDITORIA INFORMTICA 16OTRA INFORMACIN NO AUDITADA CONTENIDA EN
LOS ESTADOS FINANCIEROS 19CONCLUSIONES !!INFORME DE AUDITORIA
2UMGRECOMENDACIONES !"BIBLIORAF#A !4ANEXO $DICTAMEN% !6INFORME DE
AUDITORIA 3UMGE&'()*)+,) ,(-.-/0 )* '(0123,0 1) &-
4+5)*,46-347+ ()-&48-1- *0.() 9INFORMESDE AUDITOR#A:; 32*,43-*
< )*,(23,2(- 1) )*,0*?S)1).)30+,)='&-(
@2)&-4+A0(=-347+()A)(41-)+)*,)30+,)B,0)*&4=4,-101).410 -
@2) )B4*,) 2+- )B,)+*- 4+A0(=-347+ 1)& ,)=-; &0 32-& *)
*4+,),48- )+ 2+=-(30 '(4+34'-&; )*,-.&)34)+10 1) )*,- A0(=-
30=0 4+5)*,46-10()* 2+-4+A0(=-347+'(4+34'-&
)4='0(,-+,)'-(-)& )*,214-+,)C
)*,0)+A0(=-*4+,),48-1-4+3&2-PE.&43--; )* ,(-+*=4,4( -&
&)3,0(1) &0* )*,-10* A4+-+34)(0*; &-* 30+3&2*40+)*
- &-* @2) *) -((4.7; 30=0 ()*2&,-101)& )B-=)+'(-3,43-10
- &0* =4*=0*; /2+,0 30+ 2+-*)(4)1)1452&6-340+)*;30=E+=)+,)
1)+0=4+-1-* +0,-*; @2) *) 30+*41)(-+ 4+14*')+*-.&)* '-(- @2)
&0*)*,-10* A4+-+34)(0* '2)1-+ 4+,)('(),-(*) 1) =-+)(-
*)+34&&-? A1)=F*; '()*)+,-( -&- 14()3347+ 1) &-
)='()*-; 2+ ()*2=)+ 1) ,010* &0* -*')3,0* ()&-340+-10*
30+&-* -3,4541-1)* -1=4+4*,(-,45-*; A4+-+34)(-* < 1)
0')(-347+; 30+ )& 0./),0 1) @2)&0* -3340+4*,-* <
-1=4+4*,(-10()* 1)& +)60340 ,0=)+ &-* =)/0()* 1)34*40+)*?
EL CPA EN LA OPININ PBLICA.S)6E+ &- &43)+34-1- M4(4-=
L4**),,) S-=-,2&01)E30+0=4*,--; )+ 2-,)=-&-? K2) 4+434- 30+
&-3()-347+ 1) &- F-32&,-1 1) C4)+34-* E30+7=43-*;
30+,(4.2-)*)& 1032=)+,0@2) 30+,4)+)D)& D43,-=)+
1)&A214,0(;C0+/2+,-=)+,) 30+ &0* E*,-10* F4+-+34)(0* 1)
&- E='()*-?S) 3&-*4A43-+ )+ D0*D-% I+A0(=) C0(,0 LD43,-=)+
1)& A214,0( LE*,-10* F4+-+34)(0* BF*430* LN0,-* - L0* E*,-10*
F4+-+34)(0*?.% I+A0(=) L-(60 LD43,-=)+ 1)& A214,0( LE*,-10*
F4+-+34)(0* BF*430* LN0,-* - L0* E*,-10* F4+-+34)(0*? LI+A0(=-347+
F4+-+34)(- C0='&)=)+,-(4-EXPRESIN DE UNA OPININE& -214,0(
*)A0(=-(F2+-0'4+47+*0.()*4 &0* )*,-10* A4+-+34)(0*
H-+*410'()'-(-10*; )+,010* &0* -*')3,0* =-,)(4-&)*;
1)30+A0(=41-1 30+ )& =-(30 1)4+A0(=-347+ A4+-+34)(-
-'&43-.&)?C0+)& A4+1)A0(=-(*)143H-0'4+47+; )&
-214,0( 30+3&24(F*4 H-0.,)+4102+-*)62(41-1 (-80+-.&) *0.()
*4 &0* )*,-10* A4+-+34)(0* )+ *2.30+/2+,0 )*,F+
&4.()*1)4+30(()3347+=-,)(4-&; 1).41--A(-21)0)((0(?
D43H-30+3&2*47+,)+1(F)+32)+,-D$-% &- 30+3&2*47+ 1)&
-214,0(; 1) 30+A0(=41-1 30+ &- NIA ""0; *0.() *4 *) H-0.,)+410
)541)+34- 1) -214,0(>- *2A434)+,) < -1)32-1-C$.%
&-30+3&2*47+1)& -214,0(; 1)30+A0(=41-130+&-NIA450;
*0.()*4 &-*4+30(()3340+)* +0 30(()641-* *0+ =-,)(4-&)*;
4+145412-&=)+,) 0 1) A0(=-INFORME DE AUDITORIA 7UMG-6()6-1-C
,43-*30+,-.&)**46+4A43-,45-* *)&)3340+-1-* <
-'&43-1-*C$.% &-* '0&>,43-* 30+,-.&)*
*)&)3340+-1-* < -'&43-1-* *0+ 30+6(2)+,)* 30+
)&=-(30 1) 4+A0(=-347+ A4+-+34)(- -'&43-.&); -*>
30=0 -1)32-1-*C$3% &-* )*,4=-340+)* 30+,-.&)*
()-&48-1-* '0( &- 14()3347+ *0+ (-80+-.&)*C$1% &-
4+A0(=-347+ '()*)+,-1- )+ &0* )*,-10* A4+-+34)(0* )*
()&)5-+,); A4-.&);30='-(-.&) < 30='()+*4.&)C$)%
&0* )*,-10* A4+-+34)(0* ()5)&-+ 4+A0(=-347+ -1)32-1- @2)
')(=4,- - &0*2*2-(40* - @24)+)* *) 1)*,4+-+ )+,)+1)( )&
)A)3,0 1) &-* ,(-+*-3340+)* < &0*H)3H0* @2) ()*2&,-+
=-,)(4-&)* *0.() &- 4+A0(=-347+ 30+,)+41- )+ &0*)*,-10*
A4+-+34)(0*?$A% &- ,)(=4+0&06>- )='&)-1- )+ &0*
)*,-10* A4+-+34)(0*; 4+3&2410 )& ,>,2&0 1)3-1-
)*,-10 A4+-+34)(0; )*
-1)32-1-?C2-+10&0*)*,-10*A4+-+34)(0**)'()'-()+1)30+A0(=41-130+2+=-(301)4=-6)+
A4)&; &- )5-&2-347+ ()@2)(41- 4+3&24(F ,-=.4G+
&- )5-&2-347+ 1) *4 &0*)*,-10* A4+-+34)(0* &06(-+
&- '()*)+,-347+ A4)&? A& )5-&2-( *4&0* )*,-10*
A4+-+34)(0*)B'()*-+ &- 4=-6)+ A4)&; )& -214,0(
30+*41)(-(FD$-% &- '()*)+,-347+; )*,(23,2(- < 30+,)+410
6&0.-&)* 1) &0* )*,-10*A4+-+34)(0*C
=)+)*1)A3,4541-1)*L23(-,45-*32&0*1D 9A(,>32&01?
E+&-)=4*47+ 1) 4+A0(=)* 1) -214,0(>- 32- *) 1).)(F'()'-(-(
2,4&48-+10 &- N0(=- I+,)(+-340+-& 1) A214,0(>- $NIA%
S)3347+ 700?:9A(,>32&0 !? E+ &- )=4*47+ 1) 4+A0(=)* 1)
-214,0(>- 1) )*,-10* A4+-+34)(0*'()'-(-10* *0.() 0,(- .-*)
30+,-.&) @2) +0 *)-+ &-* N0(=-* I+,)(+-340+-&)*
1)I+A0(=-347+F4+-+34)(-$NIIF% 0N0(=-I+,)(+-340+-&
1)I+A0(=-347+F4+-+34)(-'-(- P)@2)I-* < M)14-+-* E+,41-1)* $NIIF
'-(- PYMES%; '0( )/)='&0; '(F3,43-*30+,-.&)* 1)(45-1-* 1)
&-* 14*'0*4340+)* 1) &- L)< 1)& I='2)*,0 *0.()
&- R)+,-;*) 1).)+ 2,4&48-( &-* N0(=-*
I+,)(+-340+-&)* 1) A214,0(>- NIA S)3340+)* J00; J05< J10;
*)6E+ *)- )& 3-*0?E+ 30+3&2*47+; &- A1=4+4*,(-347+
T(4.2,-(4- '01(F )B464( < -3)',-( &0* D43,F=)+)*1)
A214,0(>- 2,4&48-+10 32-&@24)(- 1) &-* 10* N0(=-*
I+,)(+-340+-&)* 1) A214,0(>- - 4(F 14(46410 -&
1)*,4+-,-(40 30(()*'0+14)+,) *)6E+ &0()@2)(410 '0( &-*
34(32+*,-+34-* 1)& )+3-(60? A+&rt&) '%tr)uctr'E&
-'-(,-10 4+,(0123,0(40 1)& 4+A0(=) 1) -214,0(>-D $-%
41)+,4A43-(F - &- )+,41-1 32,2&0 1) 3-1- )*,-10
4+3&2410 )+ &0* )*,-10* A4+-+34)(0*C$1% ()=4,4(F -&
()*2=)+ 1) &-* '0&>,43-* 30+,-.&)* *46+4A43-,45-*
< - 0,(- 4+A0(=-347+)B'&43-,45-C - *)=-+4A)*,-(F@2)&-
()*'0+*-.4&41-11)& -214,0( )*)B'()*-( 2+- 0'4+47+ *0.()
&0* )*,-10* A4+-+34)(0* .-*-1- )+ &- -214,0(>-?O+'%'(%
)$l &u)'trE& 4+A0(=) 1) -214,0(>- 4+3&24(F 2+-
*)3347+ ,4,2&-1- 9O'4+47+:?F'r#& )$l &u)'trE&
4+A0(=) 1) -214,0(>- 1).)(F )*,-( A4(=-10? INFORMES ESPECIALES
D$2'%'c'%$*S0+ &0* 4+A0(=)* @2) )=4,) 2+ C0+,-10( PE.&430
< A214,0( 32-+10 )*,) +0 )=4,)2+- 0'4+47+ 1) -32)(10 - &-*
N0(=-* I+,)(+-340+-&)* 0 L03-&)* 1)
C0+,-.4&41-1?INFORME DE AUDITORIA 13UMGT-=.4G+ *) '2)1) 1)34(
@2) )* 32-+10 )& C0+,-10( PE.&430 < A214,0( )*
&&-=-10 -9)B-=4+-( '-(,41-* )*')3>A43-* 1) &0*
E*,-10* F4+-+34)(0* < )*,0*
*)-+'()'-(-10*'0(&-)='()*-;30+0./),450A4+-&
1)1-(2+-0'4+47+)+&-@2)*)H-6-+ 30+*,-( @2) 143H-* '-(,41-*
'()*)+,-+ (-80+-.&)=)+,) &0* 1-,0* 010?: O1,$t'3*L0*
,(-.-/0* 1) -214,0(>- < &- 4='&)=)+,-347+ 1) &-*
N0(=-* 1) A214,0(>-)+)(-&=)+,) A3)',-1-* )+ 2-,)=-&-;
< )+ )& =-- < 143,F=)+)* 1) -214,0(>- 30+
'(0'7*4,0)*')34-&; -
)+-1)&-+,)34,-10*30=0143,F=)+)**0.()2+30='0+)+,)1)&0*E*,-10*
F4+-+34)(0*%C.% C2='&4=4)+,0 30+ 30+5)+40* 30+,(-3,2-&)*C
1-* 1) &- )541)+34- 1)-214,0(>- 0.,)+41- 12(-+,) )&
,(-.-/0 1) -214,0(>- 30+ '(0'7*4,0 )*')34-& 30=0
&-.-*)'-(-2+-)B'()*47+1)0'4+47+? E& 143,-=)+1).)(F30+,)+)(
2+-3&-(-)B'()*47+ )*3(4,- 1) 0'4+47+?L- +-,2(-&)8-;
0'0(,2+41-1; < -&3-+3) 1)&,(-.-/0 @2) 5- *)(
1)*-((0&&-10 )+ 2+,(-.-/0 1) -214,0(>- 30+ '(0'7*4,0
)*')34-& 5-(4-(F 30+ &-* 34(32+*,-+34-*? A+,)* 1))='()+1)(
2+ ,(-.-/0 1) -214,0(>- 30+ '(0'7*4,0 )*')34-&; )&
-214,0( 1).)(FINFORME DE AUDITORIA
14UMG-*)62(-(*)1)@2)H--30+'(0'7*4,0)*')34-&;)B3)',0 '0(
2+4+A0(=)*0.() )*,-10* A4+-+34)(0* ()*2=410*; 1).)(>-
4+3&24( &0**4624)+,)* )&)=)+,0* .F*430*; 0(14+-(4-=)+,)
)+ &- *4624)+,) '()*)+,-347+D$-% ,4,2&0C$.% )&
1)*,4+-,-(40C$3% 2+ 'F((-A0 1) )+,(-1- 0 4+,(0123,0(40$4%
41)+,4A43-347+ 1) &- 4+A0(=-347+ A4+-+34)(- -214,-1-C - 30+
'(0'7*4,0)*')34-& 0 - +0(=-* 0 '(F3,43-* +-340+-&)*
()&)5-+,)*C < $44% 2+- 1)*3(4'347+ 1)& ,(-.-/0 @2)
)& -214,0( 1)*)=')I7C$)% 2+ 'F((-A0 1) 0'4+47+ 30+,)+4)+10 2+-
)B'()*47+ 1) 0'4+47+ *0.() &-4+A0(=-347+ A4+-+34)(-C$A% &-
A)3H- 1)& 143,-=)+C$6% &- 14()3347+ 1)& -214,0(C -
4+3&24( 2+- 1)3&-(-347+ @2) 4+14@2) &-.-*) 1)
30+,-.4&48-347+ 2*-1- 0 1).)(>- 4+3&24( ()A)(4(*) -
&- +0,- - &0* )*,-10*A4+-+34)(0* @2) 1- 143H- 4+A0(=-347+?
L- 0'4+47+ 1).)(>- 1)3&-(-( *4&0* )*,-10*A4+-+34)(0*
)*,F+ '()'-(-10*; ()*')3,0 1) ,010 &0 4='0(,-+,); 1) -32)(10
30+ &-.-*) 41)+,4A43-1- 1) 30+,-.4&48-347+? S4 &0*
)*,-10* A4+-+34)(0* '()'-(-10* *0.() 0,(- .-*) 4+,)6(-& +0
)*,F+-1)32-1-=)+,) ,4,2&-10* 0 &- .-*) 1)
30+,-.4&48-347+ +0 )* ()5)&-1--1)32-1-=)+,); )& -214,0(
1).)(F )=4,4( 2+ 143,-=)+ -'(0'4-1-=)+,) =014A43-10?INFORME DE
AUDITORIA 15UMGINFORME DE UNA AUDITORIA INFORMTICA.D-10@2))&
'(03)*01)4+A0(=-347+1)2+-)+,41-1)*,F30+14340+-10-&0**4*,)=-*
4+A0(=F,430*; *) H-3) +)3)*-(40 )&-+F&4*4* 1) &0*
=4*=0* =)14-+,) &0@2) *) 30+03) 30=0 &u)'tr&
'%2r#5t'c&.E&0./),450 6)+)(-&< )&-&3-+3)
1)2+- -214,0(>- +0 3-=.4- )+ 2+ )+,0(+0 1) *4*,)=-* 4+A0(=F,430*
$CIS% 0 '(03)*0)&)3,(7+430 1) 1-,0* $PED%C ')(0 )&
0(1)+-10( '(03)*- < -&=-3)+- &- 4+A0(=-347+1) A0(=-
14A)()+,) - &- @2) *) H2.4)*) H)3H0 =-+2-&=)+,); < )*,)
H)3H0 -A)3,- -&0* '(03)14=4)+,0* 2,4&48-10* '0( &-
)='()*- '-(- &06(-( 2+ .2)+ 30+,(0& 4+,)(+0?D)& =4*=0
=010; &0* '(03)14=4)+,0* *)62410* '0( )& -214,0( *) 5)+
-A)3,-10* '0(2+ )+,0(+0
4+A0(=-,48-10?E+&0*E&,4=0*-I0*&0*0(6-+4*=0*+-340+-&)*)4+,)(+-340+-&)*H-+)=4,410+0(=-*
1) -214,0(>- )+ )+,0(+0* 1) 4+A0(=-347+ -2,0=-,48-10*C 1) )*,)
=010; &-A0(=- 1) -214,-( )+ 2+ )+,0(+0 CIS *) )*,F 4+3&2-?
EB4*,)+ ,-=.4G+ +0(=-* )=4,41-* '0( 0(6-+48-340+)*; @2) +0
')(,)+)3)+-&-'(0A)*47+30+,-.&);
0(4)+,-1-*-&-()-&48-347+1)-214,0(>-*4+A0(=F,43-*;30=0
*0+ &-* 1)*-((0&&-1-* '0( )&Electronic Data
Procesing Auditors Foundation$EDPAF%; 32-; ,-=.4G+ &&-=-10
143,-=)+; *) ()'0(,-+ &-* *4,2-340+)*)+30+,(-1-* 12(-+,) &-
)5-&2-347+;M ')(0 ,-=.4G+ *) 1).)+ 4+3&24( &-* 3-2*-*
@2)0(464+-+ )*-* *4,2-340+)* < &-* '0*4.&)* *26)()+34-*
'-(- *0&2340+-( &0* '(0.&)=-*)+30+,(-10*?S4+ )=.-(60;
&- )&-.0(-347+ 1)& 4+A0(=); )& 32-& )* )&
'2+,0 =F* 4='0(,-+,) 1) &--214,0(>-1)*4*,)=-*;
)*2+01)&0*-*')3,0*=F*14A>34&)*'-(-&0*-214,0()*;1).410
- @2) ()@24)() '(03)14=4)+,0* 30='&43-10*; '(0'40* 1) &-*
-214,0(>-*; &0*32-&)**),4)+)+@2)&&)5-(
-3-.0=)14-+,)2+-*)32)+34-; 30=0&-@2)*)'(0'0+) )+ &- A462(-
J?1? E+ )&&- *) 1)*3(4.) 2+ 0(1)+-=4)+,0 6)+)(-&
1)()-&48-347+1)& 4+A0(=); )& 32-&
5-1)*1)&--'&43-347+1)&0*4+*,(2=)+,0*1)()30'4&-347+;
H-*,- &- '()*)+,-347+ 1)& 143,-=)+ A4+-& - &0*
14()3,450* 1) &-)='()*-?E*,F 3&-(0 @2) )& '(0123,0
A4+-& < )& =F* 4='0(,-+,) 1) 2+- -214,0(>- 1)
*4*,)=-*)* &- )&-.0(-347+ 30(()3,- 1)& 4+A0(=); *,43-*
1)& 4+A0(=) 1) -214,0(>- 1) *4*,)=-*
30='2,-340+-&)*C&r&ct$r*t'c&* )$ 2%)E*,-*
3-(-3,)(>*,43-* *) ()A4)()+ -& 3241-10 @2) 1).) ,)+)( )&
-214,0( 1) *4*,)=-*-& ()54*-( @2) )& 30+,)+410 ,0,-&
1)& 143,-=)+ 1) -214,0(>- *)- -30(1) 30+ &0
@2)()-&=)+,) ,4)+) @2) *)I-&-( -3)(3- 1) &- ()54*47+
)A)3,2-1-; ()A4(4G+10*))B3&2*45-=)+,) -& 30+,)+410 1)&
4+A0(=)?C&r&ct$r*t'c&* )$ 2r#&E*,-*
3-(-3,)(>*,43-* *) ()A4)()+ - &- =-+)(- )+ @2) )&
-214,0( 1).) '()*)+,-( )&4+A0(=); )+32-+,0-&
)*,4&01)()1-3347+; )& 30+,)+410)+'-(,)*;
-'-(,-10*;-'G+143)*; ,4'0 < ,-=-I0 1) &-* H0/-* < )&
,4'0 1) &),(-C ,-=.4G+ )+ &0 ()&-,450 - &-A0(=- 1)
2,4&48-( &- ()1-3347+; 0(,06(-A>-; *4+,-B4*; 6(-=F,43-
< 1)=F*30='0+)+,)* 1)& &)+62-/); < )+ *> 1) ,010
&0 ()&-340+-10 30+ &- '()*)+,-347+
1)&1032=)+,0?C&r&ct$r*t'c&* )$ l&
+r$*$%t&c'(% )$l '%2r#$O,(-* 1) &-* 3-(-3,)(>*,43-* =F*
4='0(,-+,)* 1) 2+ 4+A0(=) 1) -214,0(>-
1)*4*,)=-*30='2,-340+-&)* *0+ &0* -,(4.2,0* @2) 1).)+ ,)+)(
&- ()1-3347+ < &- '()*)+,-347+1)&4+A0(=)C '-(-
&06(-(=)/0()*()*2&,-10*)+&-)&-.0(-347+1)&
34,-104+A0(=); )&-214,0(1).) ,0=-( )+ 32)+,- &-*
3-(-3,)(>*,43-* @2) '(0'0+)=0* -
30+,4+2-347+DC&-(41-1EB-3,4,21C0+A4-.4&41-1I='-(34-&41-1INFORME
DE AUDITORIA
17UMGP(0'4)1-1O./),4541-1C0+34*47+C0+6(2)+34-S)+34&&)8F-=4&4-(41-1A*)(,4541-1
V)(-341-1EA)3,4541-1T0+0 <
A2)(8-P0*4,4541-1O'0(,2+41-1S4+,-B4*P()34*47+E*,(23,2(- 1)&
4+A0(=) 1) -214,0(>- 1) *4*,)=-* 30='2,-340+-&)*OA4340 1)
'()*)+,-347+E* &- '(4=)(- '-(,) 1)& 4+A0(=) 1) -214,0(>-
< )* 2+ 1032=)+,0 1) 3-(F3,)(
0A434-&@2)*4(5)30=0'()*)+,-347+1)& 4+A0(=)C
=)14-+,))*,)1032=)+,0*)'0+)-30+*41)(-347+ 1) &0* 14()3,450* 1)
&- )='()*- )& ()*2&,-10 1) &-
-214,0(>-'(-3,43-1- -& F()- 1) *4*,)=-*?E& 30+,)+410
< '()*)+,-347+ 1) 143H0 1032=)+,0 5-(>-+ 1) 2+- 4+*,4,2347+ -
0,(-;')(0 )+ )*)+34-; )*,) 1032=)+,0 1).) *)( )&-.0(-10 )+
&- '-')&)(>- 0A434-& 1) &-)='()*-?INFORME DE
AUDITORIA 18UMGOTRA INFORMACIN NO AUDITADA CONTENIDA ENLOS ESTADOS
FINANCIEROS.S4/2+,0 30+ &0* )*,-10* A4+-+34)(0* -214,-10* *)
'()*)+,- 4+A0(=-347+ -14340+-&+0 ()@2)(41- '0( )& =-(30 1)
4+A0(=-347+ A4+-+34)(- -'&43-.&); )& -214,0(
)5-&2-(F*4 143H- 4+A0(=-347+ -14340+-& *) 14A)()+34-
3&-(-=)+,) 1) &0* )*,-10* A4+-+34)(0*-214,-10*? S4
143H-4+A0(=-347+-14340+-&
+0*)14A)()+34-3&-(-=)+,)1)&0*)*,-10* A4+-+34)(0* -214,-10*;
)& -214,0( *0&434,-(F - &- 14()3347+ @2) =014A4@2)
)&=010)+@2)&-4+A0(=-347+-14340+-& +0-214,-1-*)'()*)+,-?
S4 &-14()3347+()HE*- H-3)(&0; )& -214,0( )B'&43-(F
)+ )& 4+A0(=) 1) -214,0(>- @2) 143H-4+A0(=-347+
-14340+-& +0 H- *410 -214,-1-?L- 0'4+47+ 1)& -214,0(
-.-(3-(F &- 4+A0(=-347+ -14340+-& +0 ()@2)(41- '0( )&
=-(301) 4+A0(=-347+ A4+-+34)(- -'&43-.&) ')(0 @2); *4+
)=.-(60; A0(=) '-(,) 4+,)6(-+,)1)&0*)*,-10*A4+-+34)(0*;
'0(@2)+0*)'2)1-14A)()+34-(
3&-(-=)+,)1)&0*)*,-10*A4+-+34)(0*-214,-10*;
1).410-*2+-,2(-&)8-A43-*1)&0*)*,-10* A4+-+34)(0*?
D43H-4+A0(=-347++0(=-&=)+,)*)'()*)+,-)+A0(=-1)32-1(0*30='&)=)+,-(40*030=0
+0,-* -14340+-&)*?L- 0'4+47+ 1)& -214,0( -.-(3- &-
4+A0(=-347+ -14340+-& @2); 1).410 - *2 +-,2(-&)8-<
-& =010 )+ @2) *) '()*)+,-; +0 '2)1) 14A)()+34-(*)
3&-(-=)+,) 1) &0* )*,-10*A4+-+34)(0*? P0( )/)='&0; G*,)
*)(>- )& 3-*0 *4 &-* +0,-* )B'&43-,45-* 1) &0*
)*,-10*A4+-+34)(0* 4+3&2A43-=)+,)&-4+A0(=-347+-14340+-&
@2)-.-(@2)&-0'4+47+1)&-214,0( )+ )& 3-*0 1) @2) &-
()A)()+34- - &-* +0,-* )+ &- 1)*3(4'347+ 1) &0*
)*,-10*@2) 30='0+)+ &0* )*,-10* A4+-+34)(0* *)- *2A434)+,)?L-*
14*'0*4340+)* &)6-&)* 0 ()6&-=)+,-(4-* '2)1)+ +0
()@2)(4( @2) &- 4+A0(=-347+-14340+-& *) -214,); < &-
14()3347+ '2)1) 1)3414( +0 *0&434,-( -& -214,0( @2)
4+3&2- 1) &0* )*,-10*
A4+-+34)(0*?A&)5-&2-(*4&-4+A0(=-347+
-14340+-&+0-214,-1- *)'()*)+,-1) ,-& A0(=-
@2)'2)1-4+,)('(),-(*)@2)@2)1-)+6&0.-1-'0(&-0'4+47+1)&
-214,0(;)& -214,0()5-&2-(F; '0( )/)='&0;
)&&26-( 10+1) *) '()*)+,- 143H- 4+A0(=-347+ )+
()&-347+30+ &0* )*,-10* A4+-+34)(0* < 32-&@24)(
4+A0(=-347+ -14340+-& -214,-1-; -*> 30=0 *4)*,F
3&-(-=)+,) 41)+,4A43-1- 30=0 9+0 -214,-1-:?L- 14()3347+
'01(>- 3-=.4-( &- '()*)+,-347+ 1) &- 4+A0(=-347+
-14340+-&
+0-214,-1-32-+10'2)1-4+,)('(),-(*)@2)@2)1-)+6&0.-1-'0(
&-0'4+47+1)&-214,0(? E&4=4+-+10 1) &0* )*,-10*
A4+-+34)(0* 32-&@24)( ()A)()+34- 3(28-1- - &0*
32-1(0*30='&)=)+,-(40*+0-214,-10*0-&-*+0,-*+0-214,-1-*;
1),-& A0(=-@2)&-1)&4=4,-347+ )+,() &- 4+A0(=-347+
-214,-1- < +0 -214,-1- *)- *2A434)+,)=)+,)
3&-(-?C0&03-+10 &- 4+A0(=-347+ -14340+-& +0
-214,-1- A2)(- 1) &0* )*,-10* A4+-+34)(0* 0;*4 )*0 +0 )*
'0*4.&) 1-1-* &-* 34(32+*,-+34-*; '0( &0 =)+0*;
30&03-+10 ,01-* &-*+0,-* +0 -214,-1-* - 30+,4+2-347+ 1)
&-* +0,-* )B'&43-,45-* - &0* )*,-10*A4+-+34)(0*
0.&46-,0(4-* ) 41)+,4A43F+10&-* 3&-(-=)+,) 30=0 +0
-214,-1-*?L-* +0,-*+0 -214,-1-* @2) *) )+,()=)83&)+ 30+ &-*
+0,-* -214,-1-* '2)1)+ 30+*41)(-(*))((7+)-=)+,) 30=0
-214,-1-*?INFORME DE AUDITORIA 20UMGE& H)3H0 1) @2) &-
4+A0(=-347+ -14340+-& +0 H--*0.(); ,-&)*30=0D ()54*-(
2+-32)+,-)*')3>A43-1)2+)*,-10A4+-+34)(0; 2+ )*,-10 A4+-+34)(0 0
H-*,- ,010 2+ 30+/2+,0 1) )*,-10*A4+-+34)(0*?INFORME DE AUDITORIA
22UMG1? E& C0+,-10( PE.&430
