Desarrollo del Módulo de Control Interno 2011

7/23/2019 Desarrollo del Mdulo de Control Interno 2011

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Abt}a}p}g Tpz`|ag| TAT@

Mazegocmg `b Dgozp}cdab ` abig|o}adc

Tgi}~c|` q Tat}`oct

M`tc||geeg m`e Ompeg m` Dgb}|ge Ab}`|bg


2/209

Ompeg m` Dgb}|ge Ab}`|bg Zn"3

Z\@T@B]CDAB""""""""""""" 6

M@MADC]G\AC"""""""""""""" 1

AB]\GMPDDAB"" 3:

3" TGM"""""" 33

Z|gleòct g \`t}|addagb`t"""""" 36

3"6 M`td|azdab mè Z|gq`d}g"""" 36

3"1 Ctanbcdab m` cdd`tgt"""" 31

3"3: Dgt}g m` aozeò`b}cdab"


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\@TPO@B @T]BMC\@T M@ Z\GN\COCDAB """ >0

\@TPO@B @T]BMC\@T M@ Z\GN\COCDAB """ >9

0"/ DCZ]PEG Y; M@TC\\GEEG M@ EC CZEADCDAB

Ompeg m` Dgb}|ge Ab}`|bg"">6

Ctanbcdab m` }|cbtcddagb`t zg| ompeg" >1

N`t}ab m` |a`tngt TGM 6:

TGEADA]PM M@ CDD@TG TCZ 63

/ D|`c| pbc Tgeada}pm 6


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3"3" N`t}ab m` \a`tngt TGM" 3==

3"34"0

4"0 \`zg|}` m` `t}|c}`nact m` eal`|cdab3>9

=" Egn m` ctanbcdab m` cdd`tgt3>>

="3" Ogmaiadcdagb`t `b Ptpc|agt""3>>

="


8/209

Ompeg m` Dgb}|ge Ab}`|bg Zn">

0" N`t}ab q ogba}g|`g m` ptpc|agt q |ge`t"360

0"3" Dectaiadcdab q Ogba}g|`g m` \ge`t" 360

0"


9/209


@e og}ayg m` ec z|`t`b}` `t m`tc||geec| pb `t}pmag dgoze`}g m` ec t`np|amcm abig|o}adcsp` }`bògt `b è tat}òc TCZ zc|c ec d|`cdab pb Ompeg m` Dgb}|ge ab}`|bg"

M`}`d}cogt sp` `b ect b`d`tamcm`t g|ncba{cdagbce`t opdfct y`d`t ee`ycb c sp` t`ì`d}`b cpma}g|ct tgl|` egt tat}òct sp` ect òz|`tct }a`b`b `b sp` dpozea| dgb|`sp`|aoa`b}gt }cb}g ab}`|bgt dgog `v}`|bgt"

O`}gmgenadco`b}` pbc cpma}g|c mè tat}òc t` dgbd`b}|c `b |`yatc| ec dgbianp|cdabmè oatog dgb è iab m` `vzgb`| ect ice`bdact sp` zp`mcb zgb`| `b kcsp` ec t`np|amcm mèc abig|ocdab sp` `b è |`tam`"

@e tat}òc TCZ dgog @\Z `t pb tat}òc sp` zp`m` czg|}c| pb ce}g n|cmg m` t`np|amcm`b ect gz`|cdagb`t q zgt`` pb lp`b bo`|g m` dgb}|ge`t òl`lamgt `b è oatog }cb}gdgbianp|cle`t dgog abf`|`b}`t" Z`|g `t}c t`np|amcm }a`b` sp` t`| dgbianp|cmc zc|c sp`

t`c ì`d}ayc"

Q }colab `t aozg|}cb}` m`t}cdc| pbc dc|cd}`|t}adc zc|}adpec| m` TCZ c ec fg|c m`cpma}c|eg q `t sp` `b è oatog bg tgeg t` dgbianp|cb q zg| dgbtanpa`b}` t` |`yatcb egtdgb}|ge`t m` czeadcdab &dgb}|ge`t ab}`|bgt mè b`ngdag yceamcdagb`t m` mc}gt `}d"! ta bgsp` }colab pb n|cb bo`|g m` dgb}|ge`t m` lct` g n`b`|ce`t m`l`b ì`d}pc|t` `b èoatog qc sp` m`tm` m`b}|g m` pb tat}òc TCZ `t zgtale` cdd`m`| ma|`d}co`b}` c ect}clect m` lct` m` mc}gt `k`dp}c| z|gn|coct y`| dmang ip`b}` `k`dp}c| dgocbmgt m`tat}òc gz`|c}ayg czcnc| è t`|yadag |`cea{c| m`lpnnabn &}`t}! q pb ec|ng `}d" m`cd}ayamcm`t sp` `b g}|gt tat}òct m`l`b dgb}|gec|t` zg| ip`|c m` ec czeadcdab q `b èdctg m` TCZ m`l`b dgb}|gec|t` `b colgt epnc|`t" Q |`tce}cogt colgt epnc|`t

zg|sp` abdeptg `b opdfct |`yatagb`t m` t`np|amcm t` za`|m` è igdg q t` dgb}|gecb egtz`|oatgt m`b}|g mè tat}òc dgb è iab m` y`|aiadc| dgb}|ge`t n`b`|ce`t q m` czeadcdabclcbmgbcbmg pb zgdg è dgb}|ge tgl|` egt t`|yamg|`t m` lct` m` mc}gt m` czeadcdab`}d"

Z|`t`b}cdab

Ect g|ncba{cdagb`t nct}cb oaeegb`t m` mec|`t `b ia|`~ceet q matzgta}aygt m`t`np|amcm% z`|g }a|cb è mab`|g zg|sp` babnpbc m` `t}ct o`mamct dpl|` è `teclb

ot mlae m` ec dcm`bc m` t`np|amcm; ec n`b}` sp` ptc q cmoabat}|c egt g|m`bcmg|`t"


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C Magt"Zg| npac|bgt% `bt`c|bgt q pba|bgt dcmc mc% zc|c egn|c| bp`t}|gt glk`}aygt dgogicoaeac% q z|gi`tagbce`t cmòt m` tp abiaba}c lgbmcm q cog|"

C Mgb Lgtdg"Zg| t`| bp`t}|g Npc% q zg| l`bm`da|bgt dgb ec mayabc z|gyam`bdac% c }a m`lògt }gmg egcz|`bmamg% q ec ip`|{c m` ci|gb}c| ec yamc"

C Bp`t}|g fakg"Sp` ta`bmg }cb z`sp`g bgt ee`bc m` ce`n|c dcmc mc dgb pb l`tg q pb cl|c{g%

madabmgbgt ]@ SPA@\G OPDFG% OPDFG"""% è `t ec l`bmadab ot n|cbm` m`bp`t}|ct yamct q è aozpetg m` dcmc mc"

C Bp`t}|gt Zcm|`t"Zg| czgqc|bgt `b }gmg ogo`b}g% zg| tpt dgbt`kgt% tpt yceg|`t% zg| ec og}aycdabdgbt}cb}` sp` bgt fc z`|oa}amg t`| pbc icoaeac pbamc% z`|g ot sp` bcmc% zg| tp cog| qczgqg abdgbmadagbce"

Zg| egt `kòzegt m` z`|t`y`|cbdac% dgbt}cbdac q fgb|cm`{ sp` egt dc|cd}`|a{cb q sp` bgtfcb abipbmcmg taòz|`% zg| è yceg| ogt}|cmg zc|c tcea| cmècb}`"

CeAbt}a}p}g Tpz`|ag|TAT@zg| z`|oa}a|bgt t`| zc|}` m` pbc n`b`|cdab m` }|apbicmg|`t q

n`b}` z|gmpd}ayc zc|c è zct"

Kpcbc T`|bcsp Cycegt

Df|at}acb Ocb|asp` \gtce`t

M`madc}g|ac


11/209

Ompeg m` Dgb}|ge Ab}`|bg Zn"3:

@t}` }|clckg m` aby`t}ancdab }a`b` è z|gzta}g m` cedcb{c| è bayè cm`dpcmg m` n`t}ab qdgb}|ge tgl|` ect cd}ayamcm`t z`|oa}amct c dcmc ptpc|ag `b è tat}òc TCZ ct`np|cbmgsp` dcmc pbg m` `t}gt dpozec è |`sp`|aoa`b}g m` t`n|`ncdab m` ipbdagb`t mcmg zg| èn|pzg"

Zc|c egn|c| `t}g t` d|`c| pb Ogmpeg m` Dgb}|ge Ab}`|bg &ODA! `t}` ompeg t` mayama|`b 4 tpl ompegt; TGM &T`n|`nc}agb Gi Mp}a`t! TCT &TCZ Cdd`tt \`sp`t}! q TDD&Dgoz`btc}g|q Dgb}|ge Czzeadc}agb!"

Zc|c iabcea{c| t` m`tc||geec|b |`zg|}`t sp` dgozeò`b}`b egt dgb}|ge`t tgl|` è tat}òcTCZ m`b}|g m` `t}gt t` `bdp`b}|cb egt |`zg|}`t m` ptpc|agt }|cbtcddagb`t |a`tngtdgbiead}gt cdd`tgt `}d" Q = |`zg|}`t sp` z`|oa}a|b cpma}c| ect cd}ayamcm`t |`cea{cmct zg|egt |`tzgbtcle`t LCTAT d`||cbmg è dadeg m` ec ctanbcdab m` cdd`tgt dgb è dgb}|gem`t`cmg"

Ab}|gmpddab


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3" TGM &T`n|`ncdab m` ipbdagb`t! t` |`cea{c| ec N`t}ab m` |a`tngt `t} g|a`b}cmc c`ya}c| sp` pbc oatoc z`|tgbc }`bnc cdd`tgt c mgt g ot |`tzgbtclaeamcm`t m`b}|gmè tat}òc m` }ce ig|oc sp` zp`mc |`cea{c| cddagb`t g }|cbtcddagb`t sp` ee`y`b c ecdgbtpocdab m` pb i|cpm`"

Ect dabdg `}czct sp` t` m`l`b dgbtam`|c| zc|c pbc `t}|c}`nac ì`d}ayc m` TGMtgb;

Am`b}aiadcdab m` |a`tngt" @b `t}c `}czc t` m`l`b am`b}aiadc| `b egt z|gd`tgt m`b`ngdag cspèect }|cbtcddagb`t sp` tgb t`btale`t q tptd`z}ale`t m` pb zgtaleì|cpm`" @b dcmc dctg `t aozg|}cb}` abmadc| egt |a`tngt `vat}`b}`t ta pbc oatocz`|tgbc }a`b` cdd`tg c `t}ct }|cbtcddagb`t"

Mìabadab }dbadc" @b `t}c `}czc t` `t}cle`d`b ect czeadcdagb`t g ompegt dgbegt sp` t` |`cea{cb dcmc pbc m` ect }|cbtcddagb`t t`btale`t"

Am`b}aiadcdab m` dgbiead}gt" @e glk`}ayg m` `t}c `}czc `t p}aea{c| ec abig|ocdab mèct mgt cb}`|ag|`t zc|c am`b}aiadc| ptpc|agt dgb dgbiead}gt m` t`n|`ncdab mìpbdagb`t m` cdp`|mg c tpt cd}ayamcm`t q cdd`tgt `b egt tat}òct"

\ò`macdab q Oa}ancdab" @b `t}c }czc t` z|gzgb`b q |`cea{cb egt dcolagtb`d`tc|agt zc|c |`mpda| eg ot sp` t` zp`mc è |a`tng m` ect }|cbtcddagb`tt`btale`t" @t aozg|}cb}` }`b`| `b dp`b}c sp` bg }gmgt egt |a`tngt zgm|bèaoabc|t` taòz|` sp`mc pb |a`tng |`tampce mè dpce m`l` `t}c| dgbta`b}` ecn`|`bdac m` ec pbamcm m` b`ngdag"

Ogba}g|`g" Pbc y`{ aozeò`b}cmc ec t`n|`ncdab m` ipbdagb`t m`l`b|`cea{c|t` cpma}g|ct z`|amadct zc|c ct`np|c|t` sp` `t}g z|`yce`d` c eg ec|ng mè

}aòzg z`|g }colab dgb è iab m` am`b}aiadc| bp`ygt dgbiead}gt q |a`tngt"


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DCZ]PEGAAA

O@]GMGEGNC


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DCTGT M@ PTG

Cd}g|`t sp` t` `bdp`b}|cb `b è iepkg m` z|gd`tgt"

Bgol|` M`td|azdab

]A/ LCTAT Cmoabat}|cmg| mè Tat}òc

Kì` ]AD Kì` m` ]`dbgegnc m` Abig|ocdab qDgopbadcdagb`t

Kì` Abo`mac}g Kì` m` |`c

Ptpc|ag Ptpc|ag mè tat}òc TCZ


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Iepkg m` Z|gd`tgt

3" D|`cdab m` Ptpc|agtc! Z|gd`tg

l! @t}c}pt


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Ompeg m` Dgb}|ge Ab}`|bg Zn"=:


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Ompeg m` Dgb}|ge Ab}`|bg Zn"=3

4" Ctanbcdab m` ]|cbtcddab

c! Z|gd`tg

l! @t}c}pt


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Ompeg m` Dgb}|ge Ab}`|bg Zn"=" M`tctanbcdab m` ]|cbtcddab

c! Z|gd`tg

l! @t}c}pt


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6" M`tctanbcdab Glk`}g DG

c! Z|gd`tg

l! @t}c}pt


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Ompeg m` Dgb}|ge Ab}`|bg Zn"=>

1" M`tctanbcdab Glk`}g Cp}g|a{cdab

c! Z|gd`tg

l! @t}c}pt


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3:" Dgb}|ge Dgoz`btc}g|ag

c! Z|gd`tg

l! @t}c}pt


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Dgbianp|cdab m` ODA

]|cbtcddagb`t M`td|azdab\ge

Glt`|ycdabPtp" Cz|l" LZG CI]A LCTAT D]AB]

[TT::3 Ogmpeg m` Dgb}|ge Ab}`|bg / / Y Y Y Y

Dgbianp|cdab

[TT::< Dgbianp|cdab ODA CI]A / / / DOY / /

[TT::4 Dgbianp|cdab ODA LCTAT / / / / DOY /

[TT::0 N`t}ab m` \a`tngt TGM / / / / / DOY

[TT::9 N`t}ab m` @vd`zdagb`t / / / / / DOY

Czeadcdagb`t

[TT:3: Tgeada}pm m` Cdd`tg TCZ Y / / / / /

[TT:33 D|`c| pbc tgeada}pm DOY / / / / /

[TT:3< Cz|glc| pbc tgeada}pm / YC / / / /

[TT:34 \`zg|}` m` Tgeada}pm`t Y / / / / /

Egt ptpc|agt teg zp`m`b y`| tpt tgeada}pm`@e D]AB] LCTAT q CI]A zp`m`b y`| }gmct tgeada}pm`t"Egt LZG zp`m`b y`| ect tgeada}pm`t sp` zpcz|glc| g fcqcb cz|glcmg q ect z|gzact"

[TT:3=Tgeada}pm q Dgb}|geDgoz`btc}g|ag / / Y Y Y Y

[TT:30 D|`c| pbc tgeada}pm / / DOY Y Y DOY[TT:39 \`zg|}` m` Tgeada}pm`t / / Y Y Y YC

Egt LZG teg zp`m`b y`| tpt tgeada}pm`t"

[TT:3> \`zg|}` m` Dgb}|ge`tDgoz`btc}g|agt

/ / Y Y Y YEgt LZG teg zp`m`b y`| dgb}|ge`tdgoz`btc}g|agt dg||`tzgbma`b}`t c}|cbtcddagb`t m` tpt ompegt"

[TT:36 \`zg|}` m` @vd`zdagb`tTGM

/ / Y Y Y Y

Egt LZG teg zp`m`b y`| `vd`zdagb`tdg||`tzgbma`b}`t c }|cbtcddagb`t m` tptompegt"


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\`zg|}`t

[TT:


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\`t`cD D|`c|

O Ogmaiadc|

Y Yatpcea{c|

C Cz|glc|


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Mgbm`;Ect z|ao`|ct eb`ct m` `t}` legsp` m`l`b p}aea{c|t` zc|c ec m`dec|cdab m` ect }clect q

`t}|pd}p|ct m` mc}gt p}aea{cmct zg| è z|gn|coc" Dcmc }clec m`dec|cmc m`l` }`b`| c tpm`|`dfc ec m`td|azdab l|`y` m` ec }clec"

Ec t`npbmc t`ddab mè legsp` t` p}aea{c| zc|c ec m`dec|cdab m` yc|acle`t neglce`t"

@t}g abdepq` dcozgt }clect ab}`|bct `t}|pd}p|ct `}d" `b ec ig|oc q g|m`b `b sp` tòp`t}|c `b è `kòzeg m` c||alc"Dcmc glk`}g cmadagbcmg m`l` dgo`b}c|t`"M`l` }|c}c|t` `b eg zgtale` m` mìaba| ect yc|acle`t fcda`bmg |ì`|`bdac c dcozgt

mìabamgt `b è maddagbc|ag m` mc}gt o`macb}` ec p}aea{cdab mè EAH@"

0"4"= M`dec|cdab m` zc|o`}|gt m` tè`ddab

@t}c t`ddab t` m`l` |`cea{c| `b è abdepm` T@E q t` m`l` p}aea{c| zc|c ec m`dec|cdab m`}gmgt egt dcozgt sp` t` ogt}|c|b `b ec zcb}ceec m` tè`ddab ce abadag mè z|gn|coc qsp` z`|oa}a|b ec tè`ddab m` ec abig|ocdab &ZC\CO@]@\T q T@E@D]/GZ]AGBT!"

T` |`dgoa`bmc d|`c| egt z|gn|coct dgb ce o`bgt pb zc|o`}|g m` tè`ddab" @t}gzgtalaea}c| sp` ce `k`dp}c| è z|gn|coc t` op`t}|` z|ao`|g pbc zcb}ceec m` tè`ddab dgbè }}peg mè z|gn|coc q è'egt dcozg't m` tè`ddab `ya}cbmg sp` è ptpc|ag `k`dp}` èz|gn|coc zg| `||g|"

Ec m`dec|cdab m` zc|o`}|gt m` zcb}ceec m`l` |`tz`}c| è tanpa`b}` ig|oc}g;

Mgbm`;

M`l`b zgtadagbc|t` egt mat}ab}gt ZC\CO@]@\T q T@E@D]/GZ]AGBT m` cdp`|mg c eczgtadab sp` t` m`t`c czc|`{dcb `b ec zcb}ceec"

M`l` dgo`b}c|t` dcmc zc|o`}|g m`dec|cmg"@t}` }azg m` yc|acle`t m`l`b t`| p}aea{cmct zc|c `ya}c| egt FC\M DGM@T

+)/////////////////////////////////////////////////////////////////////////////////+

+) Abdepm` [CCWZZBBBBWT@E+)////////////////////////////////////////////////////////////////////////////////////////+T@E@D]AGB/TD\@@B L@NAB GI LEGDH le:3 Â]F I\CO@ ]A]E@ }`v}/t:3"T@E@D]/GZ]AGBT; tWlph|t IG\ lhzi/lph|t BG AB]@\YCET%

tWlec|} IG\ lhzi/lec|}"ZC\CO@]@\T; zWnkcf| EAH@ lhzi/nkcf| GLEANC]G\Q%

zWogbc} EAH@ lhzi/ogbc}"T@E@D]AGB/TD\@@B @BM GI LEGDH le:3"


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0"4"0 @k`dpdab m` `y`b}gt

@t}c t`ddab t` m`l` |`cea{c| `b è ABDEPM@ OCA mgbm` t` `bdgb}|c| ec `k`dpdab mègt tanpa`b}`t `y`b}gt;

0"4"0"3 Yceamcdab m` zc|o`}|gt m` tè`ddab ` abadacea{cdab

]gmc yceamcdab sp` t` |`cead` tgl|` egt zc|o`}|gt m` `b}|cmc m`l` ì`d}pc|t`p}aea{cbmg `t}gt `y`b}gt" M` `t}c ocb`|c t` `byac|b egt o`btck`t m` `||g| gabig|ocdab t`nb dg||`tzgbmc q egt oatogt czc|`d`|b tgl|` ec zcb}ceec m` tè`ddabzgtalaea}cbmg m` `tc ocb`|c sp` è ptpc|ag dg||akc è `||g|"

M`l` dgo`b}c|t` dcmc zc|o`}|g m`dec|cmg"Zp`m`b d|`c|t` tpl|p}abct mè }azg Z@\IG\O zc|c cn|pzc| ect yceamcdagb`t

dg||`tzgbma`b}`t c `y`b}gt m` `t}` }azg q m` `tc ocb`|c o`kg|c| ec ogmpec|a{cdab mèz|gn|coc icdaea}cbmg egt z|glcle`t dcolagt zgt}`|ag|`t"

@e `y`b}g ABA]ACEA[C]AGB m`l` p}aea{c|t` zc|c dc|nc| z|`yaco`b}` c tp p}aea{cdab ectyc|acle`t m`t`cmct" Zgm| d|`c|t` pbc tpl|p}abc zc|c cn|pzc| }gmct ect abadacea{cdagb`tq ogmpec|a{c| è z|gn|coc"

+)/////////////////////////////////////////////////////////////////////+

+) Abdepm` [CCWZZBBBBWOCA+)/////////////////////////////////////////////////////////////////////++Abadacea{cdabABA]ACEA[C]AGB"Z@\IG\O iWabadacea{cdagbWbb"

+Yceamcdab m` zc|o`}|gt m` tè`ddabC] T@E@D]AGB/TD\@@B GB LEGDH le:3"

+Z|gd`tg z|abdazce mè z|gn|cocT]C\]/GI/T@E@D]AGB"

Z@\IG\O n`}Wmc}c"

+]|c}coa`b}g m` mc}gt@BM/GI/T@E@D]AGB"Z@\IG\O matzecqWeat}"

+@y`b}gt m` dgb}|ge]GZ/GI/ZCN@"@BM/GI/ZCN@"]GZ/GI/ZCN@ MP\ABN EAB@/T@E@D]AGB"C] EAB@/T@E@D]AGB"C] ZIBB"C] PT@\/DGOOCBM"


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0"4"9 Tpl|p}abct ab}`|bct"

@t}c t`ddab t` m`l` |`cea{c| `b egt ABDEPM@T I$$ q m`l`b dgmaiadc|t` `b `t}c }gmct ecttpl|p}abct ab}`|bct sp` tgb eecocmct `b è z|gn|coc"

@e ig|oc}g `t è sp` t` op`t}|c c dgb}abpcdab;

Mgbm`;

M`l` |`tz`}c|t` è ig|oc}g ogt}|cmg `b è `kòzeg m` c||alc" @t}` ig|oc}g t`gl}a`b` cp}go}adco`b}` `b è ogo`b}g m` d|`cdab mè Z@\IG\O fcda`bmgmgle` deadh tgl|` è bgol|` m` ec tpl/|p}abc"

@b è `bdcl`{cmg m` ec tpl/|p}abc m`l` dgo`b}c|t` ec ipbdagbceamcm z|abdazce m` ecoatoc ct dgog }colab dcmc pbg m` egt zc|o`}|gt zctcmgt dgo`b}cbmg tpdgb}`bamg"

+)/////////////////////////////////////////////////////////////////////+

+) Abdepm` [CCWZZBBBBWI:3

+)/////////////////////////////////////////////////////////////////////+

+//////////////////////////////////////////////////////////////////////+

+ Ig|o iWabadacea{cdagbWbb

+//////////////////////////////////////////////////////////////////////+

+ Mgdpo`b}c| `b `t}c zc|}` ec ipbdagbceamcm m` ec tpl|p}abc ++//////////////////////////////////////////////////////////////////////++ //2 z3 Mgdpo`b}cdab m` zc|o`}|gt+ 5// z< Mgdpo`b}cdab m` zc|o`}|gt+//////////////////////////////////////////////////////////////////////+IG\O iWabadacea{cdagbWbb"

@BMIG\O" , iWabadacea{cdagbWbb


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0"= DGBY@BDAB ZC\C BGOL\@T AB]@\BGT CLCZ

C dgb}abpcdab t` m`}ceec ec bgo`bdec}p|c c |`tz`}c|t` `b ec dgmaiadcdab m` z|gn|coctCLCZ"

T` |`dgoa`bmc abdepa| m`b}|g mè bgol|` &`b ec zc|}` eal|`! è oatog bgol|` m` yc|acle`sp` è dcozg m` TCZ" @k"; nWlph|t

Glk`}g En" Ocv" Zgtadab Yceg|

Tè`d}/gz}agbt 6 3/

>" |m`b`t m` }|cbtzg|}`

Ect |m`b`t m` }|cbtzg|}` m`l`|b dgmaiadc|t` m` ec tanpa`b}` ig|oc; ]\MHBBBBBB

Mgbm`;/ ]\MH Z|ìakg mìabamg zc|c @b`|Tp|/ BBBBBB T`dp`bdac bpo|adc

Ec m`td|azdab l|`y` m` ec g|m`b m` }|cbtzg|}` m`l`| }`b`| ec tanpa`b}` bgo`bdec}p|c;

mmoocc/; ++b y"$$

Mgbm`;

M`td|al` è ompeg &Y`| Cb`vg 3 / ]clec 3!mmoocc I`dfc m` d|`cdab m` ec g|m`b m` }|cbtzg|}` ]azg m` dcolag |`cea{cmg &Y`| Cb`vg 3 / ]clec 0!++b \`sp`|aoa`b}g'M`td|azdab &Ocv" =:!y" Yceg| iakg sp` abmadc Y`|tabBB Bo`|g m` ec y`|tab

@kòzeg; DC/:3:33


69/209


6" Bgo`bdec}p|c `t}bmc| m` glk`}gt

6"3" Z|gn|coct;Egt bgol|`t m` egt z|gn|coct m`l`|b dgmaiadc|t` m` ec tanpa`b}` ig|oc; [ W$$$$"Mgbm`;

[ Zg| mìabadab TCZ

M`td|al` è ompeg &Y`| Cb`vg 3 / ]clec 3!

M`td|al` è }azg m` z|gn|coc &Y`| Cb`vg 3 / ]clec

$$$$ T`dp`bdac bpo|adc

6"$$$$ T`dp`bdac bpo|adc

]azg m` abdepm` &Y`| Cb`vg 3 / ]clec 4!

6"4" N|pzgt m` ipbdagb`t ' Ompegt m` Ipbdagb`t;

Egt bgol|`t m` egt n|pzgt m` ipbdagb`t q m` egt ompegt m` ipbdagb`t m`l`|bdgmaiadc|t` m` ec tanpa`b}` ig|oc; [W++b"

Mgbm`;

[ Zg| mìabadab m` TCZ


++b M`td|azdab ea}`|ce |ì`|`b}` &Ocv"


70/209


6"0" ]clect;

Egt bgol|`t m` ect }clect m`l`|b dgmaiadc|t` m` ec tanpa`b}` ig|oc; [W W++b"

Mgbm`;

[ Zg| mìabadab TCZ


]azg m` }clec &Y`| Cb`vg 3 / ]clec =!

++b M`td|azdab ea}`|ce &Ocv" 3

6"9" Mgoabagt;

Egt bgol|`t m` egt mgoabagt m`l`|b dgmaiadc|t` m` ec tanpa`b}` ig|oc; [MW++b"

Mgbm`;

[ Zg| mìabadab TCZ

M Yceg| iakg sp` abmadc Mgoabag

++b M`td|azdab ea}`|ce |ì`|`b}` &Ocv"


71/209

Ompeg m` Dgb}|ge Ab}`|bg Zn">:

6"1" N|pzgt m` }azgt;

Egt bgol|`t m` egt n|pzgt m` }azg m`l`|b dgmaiadc|t` m` ec tanpa`b}` ig|oc; ["

Mgbm`;

[ Zg| mìabadab TCZ


Am`b}aiadcmg|

6"3:" Lct`t m` mc}gt enadct;

Egt bgol|`t m` ect lct`t m` mc}gt enadct m`l`|b dgmaiadc|t` m` ec tanpa`b}` ig|oc;[W++b"

Mgbm`;

[ Zg| mìabadab TCZ


++b M`td|azdab ea}`|ce &Ocv" 39!

6"33" ]|cbtcddagb`t ' O`bt m` ola}g;

Egt dmangt m` ect }|cbtcddagb`t q m` egt o`bt m` ola}g m`l`|b dgmaiadc|t` m` ectanpa`b}` ig|oc; [$$$"

Mgbm`;

[ Zg| mìabadab TCZ


$$$ T`dp`bdac bpo|adc"

Bg}c;/ Ect }|cbtcddagb`t }`bm|b |`nat}|cmg è glk`}g m` cp}g|a{cdab dg||`tzgbma`b}`" Ta

`t}` bg ip`|c mìabamg m`l`| dgegdc|t` è glk`}g TW]DGM@"

6"3


72/209

Ompeg m` Dgb}|ge Ab}`|bg Zn">3

6"34" Ig|opec|agt TczTd|az} ' Toc|}ig|o q Toc|}t}qe`;

Egt ig|opec|agt Tcztd|az} q egt ig|opec|agt Toc|}ig|ot m`l |b dgmaiadc|t` m` ec tanpa`b}ìg|oc [W++b"

Mgbm`;

[ Zg| mìabadab m` TCZ


++b M`td|azdab ea}`|ce |ì`|`b}` &Ocv"3< Ig|opec|agt ' Ocv"!

6"3>" Glk`}gt m` cp}g|a{cdab;

Egt bgol|`t m` egt glk`}gt m` cp}g|a{cdab m`l`|b dgmaiadc|t` m` ec tanpa`b}` ig|oc;[++b"

Mgbm`;


73/209


CB@VG 3; ]CLECT M@ ZC\CO@]\GT

]CLEC 3; OMPEG

Ompeg Czeadcdab M`td|azdab

DG DG Dgb}|geeabn

IA IA Iabcb{ct

DC DC Ptg N`b`|ce

F\ ZC'Z]'ZQ'Z@ \`dp|tgt Fpocbgt

]\ ]\ ]`tg|`|c

OO OO N`t}ab m` oc}`|ace`t

ZO ZO Ocb}`baoa`b}g m` zecb}cZZ ZZ Zecbaiadcdab m` Z|gmpddab

ZT ZT N`t}ab m` Z|gq`d}gt

SO SO N`t}ab m` Dceamcm

TM TM Y`b}ct q Mat}|alpdab

TT LD/T@D T`np|amcm

]CLEC


75/209

Ompeg m` Dgb}|ge Ab}`|bg Zn">=

]CLEC 4; ]AZG M@ ABDEPM@

Dmang M`td|azdab

]GZ M`dec|cdab m` mc}gt

T@E Zcb}ceec m` tè`ddabOCA Z|gd`tg z|abdazce

I$$ Tpl|p}abct

ZLG Z|gd`tt Lìg|` Gp}zp}

ZCA Z|gd`tt Ci}`| Abzp}

]CLEC =; ]AZG M@ ]CLEC

Dmang M`td|azdab] ]|cbtzc|`b}`t

@ @t}|pd}p|ct

Z Zgge

D Det}`|

Y Yat}ct

O Oc}df/dgm`

]CLEC 0; ]AZG M@ DCOLAG

Dmang M`td|azdab

Z\Q Z|gq`d}g

\@S \`sp`|aoa`b}g

DBI Dgbianp|cdab

]OZ ]òzg|ce


76/209


@T]CBMC\@T M@ Z\GN\COCDAB CLCZ

]azg m` glk`}gZgtadab

Dgo`b}c|agt3 < 4 = 0 9 > 6 1 $ $ $ $ $ b Ocv

Dmang Ip`b}` ; Ompeg TCZ

DG / Dgb}|geeabnIA / Iabcb{ctDC / Ptg N`b`|ceF\ / \`dp|tgt Fpocbg]\ / ]`tg|`|cOO / N`t}ab m` Oc}`|acZO / Ocb}`baoa`b}g m`Zecb}cZZ / Zecbaiadcdab m`Z|gmpddabZT / N`t}ab m` Z|gq`d}SO / N`t}ab m` DceamcmTM / Y`b}ct q Mat}|alpdaTT T`np|amcm

; ]azg m` Z|gn|cocLA / Lc}df Abzp}DA / Dc|nc AbadaceAB / AbdepmÀ] / Ab}`|icd`\Z \`zg|}`

; ]azg m` Abdepm`]GZ / M`dec|cdab m` mcT@E / Zcb}ceec m` Tè`dOCA / Z|gd`tg Z|abdazceI$$ / Tpl|p}abctZLG / Z|gd`tt Lìg|`Gp}zp}ZCA / Z|gd`tt Ci}`| Abzp

; ]azg m` ]clec] / ]|cbtzc|`b}`t@ / @t}|pd}p|ctZ / ZggeD / Det}`|Y / Yat}ctO / Oc}df/Dgm`

; ]azg m` DcolagZ\Q / Z|gq`d}g\@S / \`sp`|aoa`b}gDBI / Dgbianp|cdab]OZ / ]òzg|ce

; Am`b}aiadcmg|

++"""b `t è cd|baog&Bgol|` tanbaiadc}ayg!

$$$$ `t pb bo`|gdg||èc}ayg

Z|gn|coct [ W $ $ $ $ 3:Abdepm`t m`z|gn|coc [ W $ $ $ $ W 3=

N|pzgt m` ipbdagb`t [ W + + + + + + + + + + b


77/209


Glt`|ycdagb`t;/ Ect }|cbtcddagb`t }`bm|b |`nat}|cmg è glk`}g m` cp}g|a{cdab dg||`tzgbma`b}`" Ta `t}`bg ip`|c mìabamg m`l`| dgegdc|t` è glk`}g TW]DGM@"/ Egt glk`}gt m` cp}g|a{cdab p}aea{cmgt `b dcmc }|cbtcddab m`l`|b t`| m`dec|cmgt zg| ec}|cbtcddab TP


78/209

Ompeg m` Dgb}|ge Ab}`|bg Zn">>

DCZ]PEG

Y

;M@TC\\GEEG

M@ EC

CZEADCDAB


79/209


OMPEG M@ DGB]\GE AB]@\BG

@e ompeg m` dgb}|ge ab}`|bg z|`t`b}c| è tanpa`b}` o`b;

Egt cdd`tgt ce ompeg m` dgb}|ge ab}`|bg t` m`}ceecb `b è tanpa`b}` dpcm|g;

Czeadcdab'\`zg|}`Ptpc|agt

KìÀbo`mac}g

LCTAT LZG Dgb}|ge

Ab}`|bg

Ctanbcdab m` ]|cbtcddagb`t zg|ompeg V

N`t}ab m` \a`tngt TGM V

Tgeada}pm m` Cdd`tg TCZ V V V V

Tgeada}pm q \`zg|}` m` Dgb}|geDgoz`btc}g|ag V V

N`t}ab m` Dgb}|ge Dgoz`btc}g|ag V

\`zg|}` m` ]|cbtcddagb`t V V V

\`zg|}` m` \a`tngt q Dgbiead}gtTGM

V V V

\`zg|}` m` Cdd`tgt TCZ V V V

\`zg|}` m` Cpma}g|c m`Ctanbcdab m` Cdd`tgt TCZ V


80/209


CZEADCDAB; CTANBCDAB M@ ]\CBTCDDAGB@T ZG\ OMPEG

@t}c czeadcdab z|`t`b}c| pb ocb}`baoa`b}g taoze` m` 3 mc}g oc`t}|g &Ompeg! q 3`becd` &Ompeg']|cbtcddab!"

Gzdab; Ompeg']|cbtcddab

Ec }clec m` Ompegt teg z`|oa}a| t`e`ddagbc| pbc gzdab"Ce t`e`ddagbc| pb ompeg q mc| mgle` deadh tgl|` ec gzdab ]|cbtcddab t` ogt}|c|bect ]|cbtcddagb`t ctanbcmct ce Ompeg t`nb ec tanpa`b}` zcb}ceec;


81/209


CZEADCDAB; N@T]AB M@ \A@NGT TGM

@t}c czeadcdab z|`t`b}c| pb ocb}`baoa`b}g taoze` m` < mc}gt oc`t}|gt &\a`tng q\ècdab m` Dgbiead}g!"

Ec }clec m` \a`tngt teg z`|oa}a| tè`ddagbc| pbc gzdab"Ce tè`ddagbc| pb \a`tng q mc| mgle` deadh tgl|` ec gzdab \ècdagb`t m` Dgbiead}g tògt}|c|b ect |ècdagb`t m` ]|cbtcddagb`t sp` zp`m`b n`b`|c| pb dgbiead}g èeg tòp`t}|c `b ec tanpa`b}` zcb}ceec;

Dc|cd}`|t}adct;/ Dcmc pbc m` ect zcb}ceect ogt}|cmct }`bm| ect gzdagb`t m` d|`c| ogmaiadc| q

yatpcea{c| egt mc}gt abn|`tcmgt"/ @e ptpc|ag q i`dfc m` |`nat}|g bg t` ogt}|c|b `b `t}c dgbianp|cdab z`|g t `b è

|`zg|}`"


82/209


CZEADCDAB; TGEADA]PM M@ CDD@TG TCZ

@t}c czeadcdab z`|oa}a| ce ptpc|ag tgeada}c| egt cdd`tgt TCZ sp` dgbtam`|` b`d`tc|agtzc|c |`cea{c| tpt cd}ayamcm`t dg}amacbct `t}ct tgeada}pm`t t`|b cz|glcmct zg| è kìàbo`mac}g q zg| egt |`tzgbtcle`t sp` dg||`tzgbmc t`nb è }azg m` tgeada}pm"

@e o`b m` tgeada}pm m` cdd`tg TCZ ogt}|c| ect tanpa`b}`t gzdagb`t;

Mgbm`;/ D|`c| pbc Tgeada}pm;

Z`|oa}` d|`c| pbc tgeada}pm m` cdd`tg m` egt }azgt;g D|`c| Cd}ayc| g Cozeac| Ptpc|ag TCZg Mè`nc| Z`|iae TCZg Ctanbc| ]|cbtcddab TCZg Ctanbc| Yatpcea{cdab m` Z|`tpzp`t}g &D`dg'GA!g Ctanbc| Cp}g|a{cdab TCZg Lg||c| g M`tcd}ayc| Ptpc|ag TCZg M`tctanbc| ]|cbtcddab TCZg M`tctanbc| Yatpcea{cdab m` Z|`tpzp`t}g &D`dg'GA!g M`tctanbc| Cp}g|a{cdab TCZ

/ Cz|glcdab m` Tgeada}pm`t;Z`|oa}` cz|glc| g |`dfc{c| pbc tgeada}pm m` cdd`tg"

\`spa`|` è abn|`tg gleanc}g|ag mè dmang m` cz|glcmg|"

/ \`zg|}` m` Tgeada}pm`t;Z`|oa}` yatpcea{c| ec eat}c m` tgeada}pm`t m` cdd`tg z|gzact"


83/209

Ompeg m` Dgb}|ge Ab}`|bg Zn"6 6 1

D|`c Cd}ayc| gCozeac| Ptpc|agTCZ

M`e`nc|Z`|iae TCZ

Ctanbc|]|cbtcddabTCZ

Ctanbc| Glk`}gDG TCZ

Ctanbc| Glk`}g m`Cp}g|a{cdab TCZ

Lg||c| qM`tcd}ayc|Ptpc|ag TCZ

M`tctanbc|]|cbtcddabTCZ

M`tctanbc|Glk`}g DGTCZ

M`tctanbc| Glk"m` Cp}g|a{cdabTCZ


117/209


]CLECT M@ CZEADCDAB

]clec; [TTW]WODAWM@]TDDM`td|azdab;TDD; M`}cee` m` Mgdpo`b}g

Dcozg @e`o" Mc}gt Mgoabag ]azg Egbn" M`d" ]z"Eecy` M`td|azdab l|`y`

OCBM] OCBM] OCBM] DEB] 4 : ZH Ocbmcb}`

NKCF\ NKCF\ NKCF\ BPOD = : ZH @k`|dadag

MGDTDD [@WODAWMGDTDD [MWODAWMGDTDD DFC\ 6 : ZH TDD; Mgdpo`b}g

ZGTTDD [@WODAWZGTTDD [MWODAWZGTTDD BPOD 4 : ZH TDD; Zgtadab

]ZZGT [@WODAW]ZZGT [MWODAW]ZZGT DFC\ < : IH ODA; ]azg m` Zgtadab

AMZGT [@WODAWAMZGT [MWODAWAMZGT DFC\


118/209

Ompeg m` Dgb}|ge Ab}`|bg Zn"33>

Mgoabag; [MWODAWCDCT

\ \`nat}|c|

C Cd}pcea{c|

@ @eaoabc|

]clec; [TTW]WODAWD]DOZM`td|azdab;ODA; Dgb}|ge`t Dgoz`btc}g|agt



PBCO@ VPLBCO@ VPLBCO@ DFC\ 3< : ZH

Bgol|` m` ptpc|agt`nb oc`t}|g m`ptpc|agt

]DGM3 ]DGM@ ]DGM@ DFC\


119/209


DG\\E [@WODAWDG\\E [MWODAWDG\\E BPOD 4 : ZH ODA; Dg||`ec}ayg

T]DD [@WODAWT]DD [MWODAWT]DD DFC\ 3 :ODA; @t}c}pt m` Dgb}|geDgoz`btc}g|ag

CPBCO@ [@WODAWCPBCO@ [MWODAWCPBCO@ DFC\ 3< :ODA; Ptpc|ag m`Cd}pcea{cdab

CPMC]@ [@WODAWCPMC]@ [MWODAWCPMC]@ MC]T 6 :ODA; I`dfc m`Cd}pcea{cdab

CP[@A] [@WODAWCP[@A] [MWODAWCP[@A] ]AOT 9 : ODA; Fg|c m`Cd}pcea{cdab

TDDWNKCF\ NKCF\ NKCF\ BPOD = : @k`|dadag

TDDWMGDTDD [@WODAWMGDTDD [MWODAWMGDTDD DFC\ 6 : TDD; Mgdpo`b}g

TDDWZGTTDD [@WODAWZGTTDD [MWODAWZGTTDD BPOD 4 : TDD; Zgtadab

Mgoabag; [MWODAWT]DD

C Cd}ayg

A Abcd}ayg


120/209


]CLECT M@ DGBIANP\CDAB

Ompeg; TTM`b" Ogm;T`np|amcm

]clec; [TTW]WODAWOT]@T]M`td|azdab;Dgbianp|cdab; Oc`t}|g m` @t}c}pt

Dcozg @e`o" Mc}gt ]azg Egbn" M`d" M`td|azdab l|`y`

OCBM] OCBM] DEB] 4 : Ocbmcb}`

CZZDA [@WODAWCZZDA DFC\ 4 : ODA; Czeadcdab

DGM@T] [@WODAWDGM@T] BPOD < : ODA; @t}c}pt

M@B@T] [@WODAWM@B@T] DFC\


121/209


122/209



123/209


124/209


125/209



126/209



127/209


128/209


129/209



130/209



131/209


TGLKCT [TTW]WODAWTGLCT TGLKCT

MBTGLKCT [TTW]WODAWTGLCT MBTGLKCT

Yat}c Cd}pcea{cdab; [TTWYWODAW]ZCD]M`td|azdab; Dgbianp|cdab; ]azgt m` Cd}ayamcm

]clect Dgb`vab Dcozg Yat}c ]clec Dcozg }clec Dc|cd}`|t}adc

[TTW]WODAW]ZCD] OCBM] [TTW]WODAW]ZCD] OCBM]

]CD] CD]Y] [TTW]WODAW]ZCD] CD]Y]

]CD]] E]@V] ]CD]] E]@V] \

]ZCD] [TTW]WODAW]ZCD] ]ZCD]

Yat}c Cd}pcea{cdab; [TTWYWODAW]ZGLK

M`td|azdab; Dgbianp|cdab; ]azgt m` Glk`}g TCT


[TTW]WODAW]ZGLK OCBM] [TTW]WODAW]ZGLK OCBM] F

]ZGLKCT [TTW]WODAW]ZGLK ]ZGLKCT

MB]ZGLKCT [TTW]WODAW]ZGLK MB]ZGLKCT

Yat}c Cd}pcea{cdab; [TTWYWODAW]ZZGTM`td|azdab; Dgbianp|cdab; ]azgt m` Zgtadab


[TTW]WODAW]ZZGT OCBM] [TTW]WODAW]ZZGT OCBM] F

]ZZGT [TTW]WODAW]ZZGT ]ZZGT

MB]ZZGT [TTW]WODAW]ZZGT MB]ZZGT

Yat}c Cd}pcea{cdab; [TTWYWODAW]Z\GEM`td|azdab; Dgbianp|cdab; ]azgt m` \ge TCT


[TTW]WODAW]Z\GE OCBM] [TTW]WODAW]Z\GE OCBM] F

]Z\GE [TTW]WODAW]Z\GE ]Z\GE

MB]Z\GE [TTW]WODAW]Z\GE MB]Z\GE


132/209


133/209


LZ LZG

DG \`tzgbtcle` D`Dg

]clec; [TTW]WODAWDCLTCTM`td|azdab;TCT; Dcl`d`|c m` Mgdpo`b}g



NKCF\ NKCF\ NKCF\ BPOD = : ZH @k`|dadag

MGDTCT [@WODAWMGDTCT [MWODAWMGDTCT DFC\ 6 : ZH TCT; Mgdpo`b}g

]ZTCT [@WODAW]ZTCT [MWODAW]ZTCT DFC\ < : IH TCT; ]azg m` Tgeada}pm

DGM@T] [@WODAWDGM@T] [MWODAWDGM@T] BPOD < : IH ODA; @t}c}pt

DPMC]@ MC]PO MC]PO MC]T 6 : I`dfc

DPBCO@ VPLBCO@ VPLBCO@ DFC\ 3< :Bgol|` m` ptpc|ag t`nboc`t}|g m` ptpc|agt

TQTAM [@WODAWTAT] [MWODAWTAT] DFC\ 9 : ODA; Tat}`oc

IAYCE [@WODAWIAYCE MC]PO MC]T 6 : ODA; Abadag m` Yceam`{

IIYCE [@WODAWIIYCE MC]PO MC]T 6 : ODA; Iab m` Yceam`{

IEZ\O [@WODAWIEZ\O VI@EM DFC\ 3 : TCT; Z`|ocb`b}`

GLKB\ KWGLKB\ KWGLKB\ DFC\


139/209


DEYCD [@WODAWDEYCD VI@EM DFC\ 3 : TCT; Cd}pcea{c decy` m` cdd`tg

EAD@B [@WODAWEAD@B [MWODAWEAD@B DFC\ = : TCT; Bo`|g m` Ead`bdact

]Z\GE [@WODAW]Z\GE [MWODAW]Z\GE DFC\ < : IH TCT; ]azg m` \ge

]ZZGT [@WODAW]ZZGT [MWODAW]ZZGT DFC\ < : IH ODA; ]azg m` Zgtadab

AMZGT [@WODAWAMZGT [MWODAWAMZGT DFC\


140/209


]clec; [TTW]WODAWPT\TEDM`td|azdab;ODA; Ptpc|agt zc|c Tgeada}pm



CZZDA [@WODAWCZZDA [MWODAWCZZDA DFC\ 4 : ZH ODA; Czeadcdab



141/209

Ompeg m` Dgb}|ge Ab}`|bg Zn"3=:

]clec; [TTW]WODAWCDDOGLM`td|azdab;TCT; Cdd`tgt Dgoze`o`b}c|agt v Glk`}g





142/209

Ompeg m` Dgb}|ge Ab}`|bg Zn"3=3

ptpc|agt

TQTAM [@WODAWTAT] [MWODAWTAT] DFC\ 9 : ODA; Tat}`oc

IAYCE [@WODAWIAYCE MC]PO MC]T 6 : ODA; Abadag m` Yceam`{

IIYCE [@WODAWIIYCE MC]PO MC]T 6 : ODA; Iab m` Yceam`{

CDDB [@WODAWCDDD [MWODAWCDDD DFC\ 3 :

TDD; Cddab m`Tgeada}pm m` Dgb}|geDgoz`btc}g|ag



143/209

Ompeg m` Dgb}|ge Ab}`|bg Zn"3=

Ce cz|glc| è e}aog bayè m` pbc tgeada}pm dgb `t}ct dc|cd}`|t}adct è tat}òc

tgeada}c| è |`nat}|g m` egt dgb}|ge`t dgoz`btc}g|agt sp` ip`|cb b`d`tc|agt zc|c

oa}anc| egt |a`tngt m` i|cpm` zg| ec ctanbcdab mè cdd`tg tgeada}cmg zc|c `t}g t`

z|`t`b}c| ec czeadcdab m` tgeada}pm m` dgb}|ge dgoz`btc}g|ag ec dpce z|`t`b}c| ec

tanpa`b}` zcb}ceec;

Ect z`t}cct m` `t}c zcb}ceec op`t}|cb ec tanpa`b}` abig|ocdab; Dgbiead}gt; Op`t}|c ect }|cbtcddagb`t q cd}ayamcm`t sp` n`b`|cb dgbiead}gt m`

t`n|`ncdab mìpbdagb`t"

Dgb}|ge Dgoz`btc}g|ag; Tgeada}c è abn|`tg mè }`v}g m` dgb}|ge dgoz`btc}g|ag sp`

t`| yeamg zc|c egt dgbiead}gt zg| cd}ayamcm ogt}|cmgt `b ec z`t}cc Dgbiead}gt"

\a`tng; Op`t}|c egt mc}gt z|abdazce`t mè |a`tng"

Ptpc|ag; Op`t}|c egt ptpc|agt zc|c egt dpce`t t` tgeada}cb egt dgb}|ge`t

dgoz`btc}g|agt"

DD" Cd}ayamcm; Op`t}|c egt dgb}|ge`t dgoz`btc}g|agt zg| cd}ayamcm sp` t`|b

tgeada}cmgt"

Zg| dcmc dgbiead}g TGM t` n`b`|c| pbc tgeada}pm m` dgb}|ge dgoz`btc}g|ag ec dpce

zctc| zc|c ec cz|glcdab mè |`c m` Lptab`tt Spcea}q" @b ec z`t}cc Dgbiead}gt

TGM t` ogt}|c|b ect tgeada}pm`t m` dgb}|ge dgoz`btc}g|ag n`b`|cmct zg| dcmc

Dgbiead}g TGM"


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Ta }gmct ect tgeada}pm`t m` dgb}|ge dgoz`btc}g|ag tgb cz|glcmct ec tgeada}pm m` cdd`tg

t`| cz|glcmc cp}go}adco`b}` ta cenpbc tgeada}pm m` dgb}|ge dgoz`btc}g|ag `t

|`dfc{cmc ec tgeada}pm m` cdd`tg t`| |`dfc{cmc cp}go}adco`b}`"

Bg}c; Ec czeadcdab m` tgeada}pm m` dgb}|ge dgoz`btc}g|ag t` m`}cee` `b `e zpb}g


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Ep`ng m` fcl`| yceamcmg egt mc}gt q bg fcqc babnpbc abdgbtat}`bdac m` egt oatogt &y`|

! t` m`l` n|clc| ec tgeada}pm dgb eg dpce t` y |b egt tanpa b}`tdcolagt; Ec tgeada}pm }goc è t}c}pt \`nat}|cmg"

T` cp}gn`b`|c| è bo`|g m` ec tgeada}pm `b ec t`ddab m` dcl`d`|c"

T` cd}pcea{c| ec i`dfc m` |`nat}|g q è tgeada}cb}` `b ec dcl`d`|c" T` fclaea}c|b bp`yct ipbdagbceamcm`t m` ec czeadcdab dgog;

Gzdab dgbg M`td|azdab

D`||c|Z`|oa}` d`||c| pbc tgeada}pm dgb eg dpce

zctc| zg| è z|gd`tg m` cz|glcdab"

G}|g

mgdpo`b}g

Z`|oa}` cdd`m`| c g}|g mgdpo`b}g"

Ep`ng m` tè`ddagbc| `t}c gzdab è

tat}òc tgeada}c| è abn|`tg mè bo`|gm` mgdpo`b}g ce dpce t` m`t`c cdd`m`|"

Dgzac|

Z`|oa}` dgzac| è mgdpo`b}g cd}pce"

@t}c gzdab dgzac }gmgt egt mc}gt mè

mgdpo`b}g cd}pce c `vd`zdab mè }`v}g

m` dgb}|ge dgoz`btc}g|ag"

D|`c|

Z`|oa}` d|`c| pbc bp`yc tgeada}pm tab

b`d`tamcm m` |`n|`tc| ce o`b z|abdazce

m` ec czeadcdab"

Ogmaiadc|

Z`|oa}` ogmaiadc| è ogmg m` ec zcb}ceec

`b}|` Ogmaiadcle` q Yatpcea{cle`" @t}c

gzdab teg `t} fclaea}cmc oa`b}|ct ec

tgeada}pm `t} `b t}c}pt \`nat}|cmg"

Cmkpb}c|

Z`|oa}` cmkpb}c| pb mgdpo`b}g m`

tpt}`b}g" @t}c gzdab teg `t} fclaea}cmc

oa`b}|ct ec tgeada}pm `t} `b t}c}pt

\`nat}|cmg"

Cbpec|

Z`|oa}` cbpec|ec tgeada}pm abn|`tcbmg pb

og}ayg m` cbpecdab" @t}c gzdab teg

`t} fclaea}cmc oa`b}|ct ec tgeada}pm `t}

`b t}c}pt \`nat}|cmg"

Egn m` t}c}ptZ`|oa}` yatpcea{c| è fat}g|ace m` t}c}pt m`

ec tgeada}pm"


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Cenpbgt m` egt }azgt m` tgeada}pm |`spa`|`b ec yceamcdab mè |`tzgbtcle` LCTAT cb}`t m`

zctc| zg| ec cz|glcdab m` egt |`tzgbtcle`t" Zc|c `t}gt dctgt ec tgeada}pm ep`ng m` t`|

d`||cmc cmgz}c e t}c}pt Z`bma`b}` m` Cz|glcdab q op`t}|c e dgbg è dpce ce t |

tè`ddagbcmg op`t}|c è tanpa`b}` o`btck`"

@e |`tzgbtcle` LCTAT zgm| cdd`m`| c yceamc| ec tgeada}pm o`macb}` ec gzdab mè o`b

z|abdazce \`zg|}` m` Tgeada}pm`t `b è dpce ec tgeada}pm t` yatpcea{c| tgol|`cmc m`

dgeg| bc|cbkc" Ep`ng m` tè`ddagbc| ` abn|`tc| c ec tgeada}pm è |`tzgbtcle` LCTAT zgm|

cd}pcea{c| egt cdd`tgt ogt}|cmgt `b ec z`t}cc Cdd`tgt q zgt}`|ag|o`b}` mc| zg|

yceamcmc ec tgeada}pm dgb e lg}b "


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Cz|glc| ; Cz|glc| ec tgeada}pm ec dpce zctc| c t}c}pt Cz|glcmg"

\`dfc{c| ; \`dfc{c| ec tgeada}pm abn|`tcbmg pb og}ayg m` |`dfc{g" Ec

tgeada}pm zctc| c t}c}pt \`dfc{cmg"

Dgepobc Eat}c m` cz|glcmg|`t;Z`|oa}` yatpcea{c| egt |`tzgbtcle`t m` cz|glc| ec tgeada}pm m` cdd`tg"

Dgepobc Egn;Z`|oa}` yatpcea{c| è fat}g|ace m` t}c}pt m` ec tgeada}pm m` cdd`tg"

Ctanbcdab mè cdd`tg |`sp`|amg;

Ep`ng m` cz|glcmc ec tgeada}pm è |`tzgbtcle` LCTAT ctanbc| è cdd`tg q dgbdepa| ec

tgeada}pm dgb è lg}b zg| è dpce è tat}òc yceamc| ta egt cdd`tgt fcb tamg

ctanbcmgt dg||`d}co`b}`"

Ta ec ctanbcdab mè cdd`tg tgeada}cmg `t}` bg ip`|c tpiada`b}` zc|c dpl|a| ec b`d`tamcm mè

ptpc|ag è |`tzgbtcle` LCTAT cn|`nc| egt cdd`tgt cmadagbce`t `b ec z`t}cc Cdd`tgt

eg dpce zgm|c n`b`|c| egt tanpa`b}`t `td`bc|agt;

c" Ta ec cd}pcea{cdab m` cdd`tgt n`b`|c dgbiead}gt cmadagbce`t m` bayè CE]G ce n|clc| è

dcolag è tat}òc tgeada}c| ec tanpa`b}` dgbia|ocdab;


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/ Fg|c c; Fg|c dg||`tzgbma`b}` c C i`dfc fct}c ec dpce t` fc `k`dp}cmg ec cd}pcea{cdab

m` cdd`tgt"

/ Tceamc; ]azg m` eat}c `b ec dpce t` m`t`c yatpcea{c| ec abig|ocdab `bdgb}|cmc"

/ D|a}`|agt m` tè`ddab zc|c egt m`|`dfgt ogmaiadcmgt; Z`|oa}` tè`ddagbc| ec abig|ocdab

sp` m`t`c yatpcea{c|t` q sp` `t} |ècdagbcmc c ec fclaea}cdab m` ptpc|agt mè tat}òc"

/ D|a}`|agt m` tè`ddab zc|c mc}gt m` dcl`d`|c ogmaiadcmgt; Z |oa}` tè`ddagbc| ec abig|ocdab sp`m`t`c yatpcea{c|t` q sp` `t} |ècdagbcmc c ec cd}pcea{cdab m` ptpc|agt mè tat}òc"

Ep`ng m` abn|`tc| egt zc|o`}|gt m` tè`ddab cb}`t o`bdagbcmgt q k`dp}c| t`

op`t}|c è |`zg|}`;

Dgepobct ogt}|cmct `b è |`zg|}`;

/ Ptpc|ag; Ptpc|ag cd}pcea{cmg"

/ I`dfc; I`dfc b ec dpce è ptpc|ag ip` cd}pcea{cmg"

/ Fg|c; Fg|c `b ec dpce è ptpc|ag ip` cd}pcea{cmg"

/ Ogmaiadcmg zg|; Ptpc|ag |`tzgbtcle` m` ec cd}pcea{cdab &LCTAT!"

/ Cddab; Cddab `k`dp}cmc"

/ Yceg| cb}`|ag|; Yceg| ctanbcmg z|`yag c ec cd}pcea{cdab mè ptpc|ag"

/ ]`v}g zc|c è yceg| cb}anpg; M`td|azdab mè yceg| cb}`|ag|"

/ Yceg| bp`yg; Yceg| ctanbcmg ep`ng m` ec cd}pcea{cdab mè ptpc|ag"

/ ]`v}g zc|c e yceg| bp`yg; M`td|azdab mè yceg| bp`yg"

/ Dmang m` }|cbtcddab; ]|cbtcddab zg| ec dpce ec cd}pcea{cdab ip` `k`dp}cmc"


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/ Bgol|` mè |ge; \ge ctanbcmg g m`tctanbcmg ce ptpc|ag

/ Cddab; Cddab k`dp}cmc sp` abmadc ta è |ge ip` ctanbcmg g m`tctanbcmg"

/ Ogmaiadcmg zg|; Ptpc|ag |`tzgbtcle` m` ec cd}pcea{cdab &LCTAT!"

/ ]|cbtcddab; ]|cbtcddab zg| ec dpce ec cd}pcea{cdab ip` `k`dp}cmc"

/ Bgol|` m` zaec; Bgol|` mè ptpc|ag"

/ M`zc|}co`b}g; |`c mè ptpc|ag"/ I`dfc m` abadag; I`dfc m` abadag m` yceam`{ m` ec ctanbcdab g m`tctanbcdab mè |ge"

/ I`dfc iab; I`dfc m` iab m` yceam`{ m` ec ctanbcdab g m`tctanbcdab mè |ge"

="4" Ogmaiadcdagb`t m` Cp}g|a{cdagb`t `b \ge`t@t}` |`zg|}` t` p}aea{c zc|c yatpcea{c| }gmg }azg m` cd}pcea{cdagb`t q ce obaog bayè m`m`}cee` `k`dp}cmgt tgl|` pb |ge m` cdd`tg"

@b `t}c zcb}ceec t` m`l`b abn|`tc| egt tanpa`b}`t zc|o`}|gt m` tè`ddab; / Bgol|` mè |ge; \ge sp` fc tamg cd}pcea{cmg q zc|c è dpce t` m`t`c |`cea{c| ec dgbtpe}c"

/ Ogmaiadcdagb`t zg|; Ptpc|ag |`tzgbtcle` m` fcl`| cd}pcea{cmg egt cdd`tgt `b è tat}òc"

/ M` i`dfc; I`dfc abadace mè z`|agmg `b è dpce t` fc `k`dp}cmg ec cd}pcea{cdab m`

cdd`tgt"


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/ Fg|c m`; Fg|c dg||`tzgbma`b}` c M` i`dfc m`tm` ec dpce t` fc `k`dp}cmg ec

cd}pcea{cdab m` cdd`tgt"

/ C i`dfc; I`dfc iabce mè z`|agmg `b è dpce t` fc k`dp}cmg ec cd}pcea{cdab m` cdd`tgt"

/ Fg|c c; Fg|c dg||`tzgbma`b}` c C i`dfc fct}c ec dpce t` fc `k`dp}cmg ec cd}pcea{cdab

m` cdd`tgt"

/ Bo`|g ogmaiadcdab mgdpo`b}g; Bo`|g m` mgdpo`b}g m` ogmaiadcdab"/ Mgdpo`b}gt m` ogmaiadcdab; Z`|oa}` tè`ddagbc| è dgbkpb}g m` mc}gt sp` fcb tamg

cd}pcea{cmgt tgl|` pb |ge m` cdd`tg dgog zg| `kòzeg;

Cd}pcea{cdagb`t tgl|` ec m`td|azdab mè |ge"

Cd}pcea{cdagb`t tgl|` egt glk`}gt m` cp}g|a{cdab mè |ge"

Cd}pcea{cdagb`t tgl|` egt yceg|`t m` cp}g|a{cdab mè |ge"

Cd}pcea{cdagb`t tgl|` egt bayè`t g|ncba{cdagbce`t mè |ge"

Cd}pcea{cdagb`t tgl|` egt c}|alp}gt n`b`|ce`t mè |ge"

Ep`ng m` abn|`tc| egt zc|o }|gt m` t e`ddab cb}`t o`bdagbcmgt q `k`dp}c| t`

op`t}|c è |`zg|}`;

Dgepobct ogt}|cmct `b è |`zg|}`;

Dcmc }azg m` mgdpo`b}g m` ogmaiadcdab tè`ddagbcmg z|`t`b}c dgepobct mai`|`b}`t `b tp

|`zg|}` tab òlc|ng fcq dgepobct dgopb`t sp` t` m`}ceecb c dgb}abpcdab"

/ Bgol|` mè |ge; \ge cd}pcea{cmg"

/ I`dfc; I`dfc m` cd}pcea{cdab mè |ge"

/ Fg|c; Fg|c m` cd}pcea{cdab mè |ge"/ Ogmaiadcmg zg|; Ptpc|ag |`tzgbtcle` m` ec cd}pcea{cdab &LCTAT!"

/ ]|cbtcddab; ]|cbtcddab zg| ec dpce è |ge ip` cd}pcea{cmg"

/ Cddab; Cddab `k`dp}cmc tgl|` è |ge"


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Desarrollo del Módulo de Control Interno 2011

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