8/6/2019 Sistema de Carta de Control Interno Crediplata[1]_2
1/70
)
8
#$$%
%#%#
#
8/6/2019 Sistema de Carta de Control Interno Crediplata[1]_2
2/70
8
%
%
)
888
8
88
5
8/6/2019 Sistema de Carta de Control Interno Crediplata[1]_2
3/70
8
8
8
8
8/6/2019 Sistema de Carta de Control Interno Crediplata[1]_2
4/70
O 88
O )
O 88 )8
8/6/2019 Sistema de Carta de Control Interno Crediplata[1]_2
5/70
aSZUS[VWUWT^WVW
5
)
8
WZaW_`^SW_\WUSU[Z_VW^SUZ
[[ \S^`W VW WSWZ S [_ W_ SV[_ XZSZUW^[_VWS
)8
S\W^[V[W[_WXWU`aSV[aZW_`aV[WbSaSUZ
VW__`WSVWU[Z`^[Z`W^Z[WUaSU[Z_VW^S[_ZWUW_S^[\S^SWbSaS^W__`WS
U[[[^W]aW^WZS_Z[^S_VWSaV`[^SYWZW^SWZ`WSUW\`SVS_[\[^`aZVSVVW
[_ \^[UWVWZ`[_ VW SaV`[^S ZWUW_S^[_ \S^S W\^W_S^ aZS [\ZZ _[T^W _a_
W_`SV[_XZSZUW^[_VWS[[\W^S`bS`[S[_WZ_aU[ZaZ`[
S W^WZUS VW S [[\W^S`bS W_ ^W_\[Z_STW VW W_ STWUW^ SZ`WZW^ aZ
__`WS VW U[Z`^[ Z`W^Z[ U[ZXSTW S^S Ua\^ U[Z W_` S ^W_\[Z_STVSV W_
ZWUW_S^[ ]aW W_`SZ W_`SU[ZW_ aU[_ \S^S WbSaS^ [_ TWZWXU[_ S [_
\^[UWVWZ`[_VWU[Z`^[Z`W^Z[
[_[TW`b[_VW__`WSU[Z__`WWZ\^[\[^U[ZS^S SYW^WZUSaZSYS^SZ`S
^S[ZSTWSaZ]aWZ[ST_[a`SVW]aW[_SU`b[_W_`Z\^[`WYV[_SZ`WaZS\^VVS
\[^ aZS a`SUZ Z[ Sa`[^SVS VW ]aW S_ [\W^SU[ZW_ _W WXWU`SZ VW
U[ZX[^VSV U[Z S Sa`[^SUZVW S W^WZUS _W ^WY_`^WZ VWTVSWZ`W \S^S\[VW^ \^W\S^S^ [_ W_` SV[_ XZSZUW^[_ VW U[ZX[^VSV U[Z [_ \ ZU\[_ VW
U[Z`STVSVYWZW^SWZ`WSUW\`SV[_
aW_`^S_[T_W^bSU[ZW_^WU[WZVSU[ZW_U[Z`WZVS_WZW\^W_WZ`WZX[^W
Z[^W_\[ZVWZZWUW_S^SWZ`WS^W_a`SV[VWaZSWbSaSUZZ`WY^SVW_`WSVW
[Z`^[ Z`W^Z[\WWZ`SV[ VSV[ ]aW W SUSZUWVWZaW_`^S WbSaSUZZ[ `ab[
8/6/2019 Sistema de Carta de Control Interno Crediplata[1]_2
6/70
\[^[TW`[W\^W_S^WZX[^S`[`SVU[__`WS`[SV[WZ_aU[ZaZ`[VWTV[SS
_WWU`bVSVVWS_[\W^SU[ZW_WbSaSVS_
Z [`^[ \S^`UaS^ ^W`W^S[_ ZaW_`^S U[Z_VW^SUZ W_`S \W^_[ZS S
a_`WVW_
`WZ`SWZ`W
WX^WZVSV[\[^
8/6/2019 Sistema de Carta de Control Interno Crediplata[1]_2
7/70
8/6/2019 Sistema de Carta de Control Interno Crediplata[1]_2
8/70
a`aS T [WZ`S^ S WVaUSUZ U[[\W^S`bS U WSS^ `[VS SU`bVSV
U`S SU[^VW U[Z _a_ XZW_ VW U[ZX[^VSV U[Z _a_ WW_ bYWZ`W_ [_
\^ZU\[_ aZbW^_SW_ VW U[[\W^S`b_[ V ^[[bW^ S Z`WY^SUZ
U[[\W^S`bSZSU[ZSWZ`W^ZSU[ZS
S^S[Y^S^[_[TW`b[_S[[\W^S`bS\[V^^WUT^VW\_`[VW_a__[U[_
\S^S_W^ST[ZSV[_U[[S\[^`SU[ZW_[S[^^[_[`[^YS^U^V`[_V^WU`[_S
_a__[U[_WZS_[VSVSVW_U[ZVU[ZW_W_`STWUVS_\[^W^WYSWZ`[
Z[^S_ Z`W^ZS_[`[^YS^ SbSW_ XSZS_S _a_ _[U[_ S \S[[Z`[VW
`W^ZSV[ ^WUT^ ZWS_ VW U^V`[ VW WZ`VSVW_ \TUS_ [ \ bSVS_
ZSU[ZSW_[W`^SZW^S_WZ`^W[`^[_
WSUaW^V[S\^[UW_[VW_WWUUZ\S^SSU[Z`^S`SUZVWZaW_`^S[UWVSV
VW aV`[^S WZ
U[ZU[^VSZUS S S_Z[^S_ Z`W^ZS_ S_V_\[_U[ZW_W_`STWUVS_ \[^W
U[Z_W[VWVZ_`^SUZ\^Wb[ ZX[^W U[Z[UWZ`[VW [Z_W[VW
YSZUS ZaW_`^S [UWVSV XaW VW_YZSVS \S^S WXWU`aS^ W WSWZ VW
aV`[^S`W^ZS\[^WW^UU[U[ZU[
[_ [TW`b[_ SUSZUW_ VW WSWZ XaW WbSaS^ W X aZU[ZSWZ`[ VW
__`WS VW U[Z`^[ Z`W^Z[ \WWZ`SV[ \[^ S
)8
VS^ Ua\WZ`[ VW S_ V_\[_U[ZW_ WYSW_ bYWZ`W_ ]aW Z[^SZ
^WYaSZW X aZU[ZSWZ`[VW S YW_`Z SVZ_`^S`bS [ [\W^S`bS S_
U[[ S YW_ Z WU[ZUS XZSZUW^S U[Z W \^[\_`[ VW U[Z`^[S^
\^[[bW^S WU[Z[SWXUWZUS WXUSUS WZ _SbSYaS^VSVW_a_ SU`b[_
WVSZ`WS\^WbWZUZSVW`WUUZVWW^^[^W_]aWSSZ[Ua^^V[_WZW
WW^UU[
8/6/2019 Sistema de Carta de Control Interno Crediplata[1]_2
9/70
W SUaW^V[ U[Z W U[Z`^S`[ VW _W^bU[_ \^[XW_[ZSW_ [_ [TW`b[_ VW
WSWZXaW^[Z[__YaWZ`W_
`^ [\ZZ _[T^W S ^S[ZSTVSV VW [_ W_` SV[_ XZSZUW^[_\^W\S^SV[_\[^SW\^W_SSVWVUWT^WVWVWU[ZX[^VSV
U[Z S_ [^S_ VW aV`[^S WZW^SWZ`W UW\`SV[_ S_ [^S_
Z`W^ZSU[ZSW_VWaV`[^S_S\^[TSVS_WZWW^
bSaS^SYW_`ZSVZ_`^S`bSWZUaSZ`[SUa\WZ`[VWS_W`S_[TW`b[_\^Wb_`[_\S^SWWW^UU[WU[ZU[SWSZS^
bSaS^SYW_`ZWU[ZUSXZSZUW^SWZUaSZ`[SUa\WZ`[VWS_W`S_[TW`b[_\^Wb_`[_\S^SWWW^UU[WU[ZU[SWSZS^
ZX[^W _[T^W [_ U[Z`^[W_ Z`W^Z[_ W_` STWUV[_ _[T^W SSVZ_`^SUZYW_`Z[__`SV[_ZSZUW^[_
S )
8_W^YW\[^S_V_\[_U[ZW_WYSW__YaWZ`W_
_`S`a`[ WWZW^SVW[[\W^S`bS_ _\[_U[ZW_]aWVU`WSa\W^Z`WZVWZUSVWSZUSWYa^[_ ^ZU\[_YWZW^SW_VWU[[\W^S`b_[ WWZW^SVW[UWVSVW_ SZaSVW[^YSZSU[ZW_XaZU[ZW_ WYSWZ`[Z`W^Z[VW`^STS[ W_Z[^S_U[\WWZ`S^S_WZ_`^aWZ`[_Z[^S`b[_VWYW_`Z
8/6/2019 Sistema de Carta de Control Interno Crediplata[1]_2
10/70
)
__`WSVW U[Z`^[ Z`W^Z[W_ aZ U[ZaZ`[VW SUU[ZW_ SU`bVSVW_ \SZW_
\[`US_ Z[^S_ ^WY_`^[_ [^YSZSUZ \^[UWVWZ`[_ ` [V[_
ZUaWZV[ S_ SU``aVW_ VW [_ V^WU`b[_ W \W^_[ZS [^YSZSVS_ W
Z_``aVS_WZ SUSZ`VSV\S^S SU[Z_WUaUZVW[_[TW`b[_ ZVUSV[_WZW
W_`S`a`[_a_^WYSWZ`[_
__`WSVW[Z`^[Z`W^Z[`WZW[_[TW`b[__YaWZ`W_
^[[bW^SWU[Z[SWXUWZUSWXUSUSVW_a_[\W^SU[ZW_WZSUSVSVVW[__W^bU[_T^ZVSV[_S [__[U[_VWS
)8
^[`WYW^ U[Z_W^bS^ [_^WUa^_[_XZSZUW^[_VZW^[ TWZW_aWTW_ WZaWTW_ VW \^[\WVSV VW S
) 8 U[Z`^S UaS]aW^\^VVS
VW_\XS^^[a_[ZVWTV[^^WYaS^VSV[SU`[WYS
ST[^S^ ZX[^SUZ XZSZUW^S bVS U[ZXSTW \^W_WZ`SVS U[Z[\[^`aZVSVS[_WZ`W__a\W^b_[^W_
S^ Ua\WZ`[ S S_ WW_ ^WYSWZ`[_ [ SZaSW_ [`^S_ Z[^S_SVZ_`^S`bS_ Z`W^ZS_ S\USTW S S
)8
[^U[Z_YaWZ`W S)
8 VWTW \WWZ`S^ aZ _`WS VW [Z`^[
Z`W^Z[ WXUWZ`W WXUS \W^SZWZ`WWZ`W SU`aSSV[ SVWUaSV[ S _a_
US^SU`W^_`US_\S^`UaS^W_\^[\S_
888
8
)
8
8/6/2019 Sistema de Carta de Control Interno Crediplata[1]_2
11/70
WS VW`W^ZSV[ ]aW Va^SZ`W W S[ S[[\W^S`bSVW[^^[
^V`[ WXZW^S VW S`S W_Va[_ ZVU[_ S ^[S
Z[ UaWZ`S U[Z aZ WUSZ_[ SVWUaSV[ VW U[Z`^[ VW S
S__`WZUS \W^SZWZUS VW \W^_[ZS ]aW ST[^S S _W^bU[ VW S
Z_``aUZ bW XUZV[_W]aW W \W^_[ZS WZ \WZ[ ]aW _W WZUaWZ`^S WZ
SZS_VWSZ_``aUZ\W^SZWZ`WU[Z`^S`[S\S[ZVW`W^ZSV[[
U[Z`^S`[ S \S[ X[ ^WY_` S _a S__`WZUS VS^S S_ U[[ S [^SVW_a
ZY^W_[ _SVS WZ aZ UaSVW^Z[ VWZ[ZSV[ WY_`^[ W^SZWZ`W VW
[Z`^[ VW __`WZUS W UaS Z[ _W WZUaWZ`^S WYSSV[ Ua[ U[Z`^[
Ua_`[VSW_`SUS^Y[VW\W^_[ZSVWbYSZUSVWSZ_``aUZUaSVW^Z[]aW`SZ`[SS[^SVWZY^W_[_SVSSSZS`S^VW_WaTUSSSb_`S
_Z \^[`WUUZ SYaZS _[T^W S bWZ`SZS S`W^S VW S`WZUZ S [_ _[U[_
SVSUWZ`W S \S_[ ]aW U[ZVaUW S S \aW^`SVW ZY^W_[ S _WYaZV[\_[
V[ZVW_WaTUSZ[_STWZ`W_SVZ_`^S`b[_VWSZ_``aUZ\[^V[ZVW
`^SZ_`SZ [_`^STSSV[^W__[U[_WZYWZW^S_WZV[S__`WUaSVW^Z[VW
U[Z`^[VWS__`WZUS_WWZUaWZ`^SZ WZS`[^W_Y[VW_W^_a_`^SV[[_W^
[TW`[VWSZ\aSUZ \[^ [_^W_\[Z_STW_VW_a Ua_`[VS[`W^UW^[_
_`aSUZ]aWZ[\W^`WYS^SZ`S^aZWXUWZ`WU[Z`^[VWSS__`WZUSVW
[_ _W^bV[^W_ S_ U[[ W Ua\WZ`[VW S_ [^S_ WXWU`bS_VWST[^
Ua\VS\[^USVSaZ[VWW[_U[ZX[^WS[^S^[VW`^STS[W_`STWUV[
WZSZ_``aUZ
WU[ VW_U^`[ ZUa\W [ Z_``aV[ WZ S_ Z[^S_ YWZW^SW_ VW
VZ_`^SUZVWW^_[ZSU[ZU[^VSZ`WU[ZSW_[aUZWXS`a^S
% [^S_ VW _`WS VW W^_[ZS W UaS WZ _a `a[
[Z`^[VW__`WZUSW^SZWZUSVWW^_[ZSVU`S]aWS_WZ`VSVW_^WYaS^ZU[Z`^[S^Z SS__`WZUS\W^SZWZUSVW[_`^STSSV[^W_WZ
_aUWZ`^[VW`^STS[
WU[ VW_U^`[ _aUWV U[[ U[Z_WUaWZUS VW S ZW_`WZUS VW aZS
Z[^S ^WYSWZ`S^S ]aW ^WYaS^S S_ ^WSU[ZW_ ST[^SW_ WZ`^W S
[[\W^S`bS _a_ `^STSSV[^W_ _a_ [TYSU[ZW_ ^W_\[Z_STVSVW_ VW
8/6/2019 Sistema de Carta de Control Interno Crediplata[1]_2
12/70
STS_ \S^`W_ `[V[_ VW U[Z`^[ VW S__`WZUS S_ U[[ S_ _SZU[ZW_
S\USTW_VWTV[S_aZ[T_W^bSZUS[ZUa\WZ`[STW\^WU_S^]aW
W SU`aS WYSWZ`[ Z`W^Z[ VW ^STS[ ^WUZ XaW S\^[TSV[ W VW
Y[_`[VW\^W_WZ`WXWUSWZ]aWWZ`^SWZbYWZUS
S ^W_\[Z_STVSV VW S WST[^SUZ [ X[^aSUZ VW WYSWZ`[
Z`W^Z[ VW ^STS[ U[\W`WZ S S W WZUS WZW^S WZ _a U[ZVUZ VW
XaZU[ZS^[ WWUa`b[VW_ S`[ZbWVWS U[[\W^S`bSS[Z_W[VW
VZ_`^SUZ U[[ ^YSZ[ ^W_\[Z_STW VW X aZU[ZSWZ`[
SVZ_`^S`b[ VW S U[[\W^S`bS Z_``aVS_ WZ [_ ^`_
^W_\WU`bSWZ`WVWWU^W`[a\^W[W`[ZU[^VWZSV[
VWSWWZW^SVW[[\W^S`bS_WZU[ZU[^VSZUSU[ZW_`S`a`[bYWZ`W
VWS
8
aWW[Z_W[VWVZ_`^SUZWZU[[^VZSUZU[ZSW^WZUSWZW^S
\S^S ]aW WZ W _ U[^`[ \S[ ^WX [^aWZ [ SU`aSUWZ W SU`aS
WYSWZ`[Z`W^Z[VW^STS[WZWUaS_WZ_W^`WV_\[_U[ZW_\^WU_S_
\S^SaZSVWUaSV[__`WSVWU[Z`^[VW\W^_[ZS\S^SW[SW[_W\^WbWS
VW_`ZWW\^W_a\aW_`[_aXUWZ`W\S^SSSV]a_UZVWaZ^W[`S^W`W^[a
[`^[_S^]aWU[SVabWSaZU[Z`^[W_`^U`[VWSS__`WZUSVW\W^_[ZS
VWSU[[\W^S`bS
8
W S bW^XUSUZ ^WSSVS _W S VW`W^ZSV[ ]aW S ^W_\[Z_STW VW
SZW[VWSSWZW^SSSUSVWS[[\W^S`bSVW[^^[^V`[
WXZW^SVWS`S W_Va[_ZVU[_ S^[S
US^WUWVWSZ[^S`bSWYSWZ`[_^WSU[ZSV[_S [_U[\^[TSZ`W_VW
\SY[ W`V[_ \[^ S a\W^Z`WZVWZUS SU[ZS VW VZ_`^SUZ
8/6/2019 Sistema de Carta de Control Interno Crediplata[1]_2
13/70
^Ta`S^SSZaW_`^[^W]aW^WZ`[SZXW_`]aWZ[[`WZWSS
SZ[\W^[]aW_ZWTS^Y[U[Z[UWWU[Z`WZV[VWVU[^WYSWZ`[
W [ ]aW _W U[ZUaW ]aW VUS W\WSVS US^WUW VW ` SZ WWWZ`S
V[UaWZ`[ Z[^S`b[ VW YW_`Z Z`W^Z[ W _[ ]aW U[Z_``aW aZS
W^^SWZ`SVW`^STS[]aWVWTWW_`S^ ZbS^STWWZ`WSV_\[_UZVW
VUS XaZU[ZS^S S XZW_ VW Z[ ZUa^ WZ W^^[^W_ ST_[bW^ UaS]aW^
VaVS ^WSU[ZSVS S _a ST[^ \^[\S WZ _a U[ZVUZ VW ^W_\[Z_STW VW
SZW[VWSSWZW^SSSUSS_W^bU[VWSZ_``aUZ
_`SVWXUWZUS U[Z_``aW aZS VWTVSVVW U[Z`^[ Z`W^Z[ ]aW VWbWZW
VWTV[SVW_UaV[VW\S^`WVW_a_[TYSU[ZW_XaZU[ZSW_\[^\S^`WVWS
W^WZUS WZW^S WZ ^SZ ]aW U[[ \S^`W VW _a_ VWTW^W_ XaZU[ZSW_
VU[ XaZU[ZS^[ Z[ S Ua\V[ U[Z ^WSS^ ST[^W_ VW [Z`[^W[_ S
VW_W\W[ XaZU[ZS VW S XaZU[ZS^S WZ UaW_`Z U[Z S XZSVSV VW
VU`S^[_U[^^WU`b[_VWUS_[VWSZW^S[\[^`aZS
8
aWW[Z_W[VWVZ_`^SUZWZU[[^VZSUZU[ZSW^WZUSWZW^S
\S^S]aWVWZWVS`[[^VWZWZSS^W_\[Z_STWVWSZW[VWSSWZW^S
SS USVW S [[\W^S`bS VW[^^[ ^V`[WXZW^SVW S`S W_Va[_ ZVU[_ V[`S^_W VW S Z[^S`bS WYSWZ`[_
^WSU[ZSV[_S[_U[\^[TSZ`W_VW\SY[W`V[_\[^Sa\W^Z`WZVWZUS
SU[ZSVWVZ_`^SUZ^Ta`S^S
8
)
8
)8
WSUaW^V[SSZX[^SUZ[T`WZVSVW\S^`WVWSW^WZUSWZW^S_WS
WbVWZUSV[ ]aW S [[\W^S`bSVW[^^[ ^V`[WXZW^SVW S`S
W_Va[_ZVU[_ S^[S S S XWUSVWW_Z
8/6/2019 Sistema de Carta de Control Interno Crediplata[1]_2
14/70
VW\^W_WZ`WZX[^WVWSaV`[^SZ[SUa\V[U[ZX[^aS^_aSZaS
VW^[UWVWZ`[_[`US_[^S_ ZW^WZ`W_S SW_`Z Z`WY^SVW
W_Y[_
WSUaW^V[S [Z_``aV[WZW`W^SZaW^SVWSW_[aUZ
%SW_`Z Z`WY^SVWW_Y[_W_aZ\^[UW_[WXWU`aSV[
\[^W[Z_W[VWVZ_`^SUZSYW^WZUSW\W^_[ZSS\USV[WZ`[VS
SU[[\W^S`bSWZ SVWXZUZVW_aW_`^S`WYSV_WSV[\S^SVWZ`XUS^
\[`WZUSW_ WbWZ`[_ ]aW \aWVWZ SXWU`S^S YW_ [ZS^[_ VW SUaW^V[ S _a
S\W``[\[^W^W_Y[\^[bWW^aZS_WYa^VSV^S[ZSTWWZW[Y^[VW_a_
[TW`b[_
Z `S _WZ`V[ S Z[ STW^ Ua\V[ W [Z_W[ VW VZ_`^SUZ S
W^WZUSWZW^SVWSU[ZX[^aS^[\[^`aZSWZ`W_aSZaSVW
^[UWVWZ`[_ [`US_ [^S_ ZW^WZ`W_ S S W_`Z Z`WY^S VW
W_Y[_ S Z_``aUZ US^WUW VW [_ \^[UWVWZ`[_ W_`^S`WYS_ \S^S
VWZ`XUS^ WZX^WZ`S^ \[`WZUSW_ WbWZ`[_ W_Y[_ Z`W^Z[_ W W^Z[_
]aW\[V^SZ SXWU`S^ZWYS`bSWZ`WWVW_S^^[[VWaZS SVWUaSVSYW_`Z
Z_``aU[ZS
SYW_`Z Z`WY^SVWW_Y[_ ZUaWS U[Z`^[ Z`W^Z[VW]aWW_\S^`W
Z`WY^SSW_`ZZ`WY^SVW^W_Y[_W\SZVWVW_S^^[S [_U[ZUW\`[_VWU[Z`^[Z`W^Z[WZaZSX[^S_S\S_VSU[ZaZS[^ZXS__
WZW^W_Y[
W SUaW^V[ S [ VU`SV[ WZ W `W^S ZaW^SW_ VW SZ`W_ U`SV[
UaW^\[Z[^S`b[ S^W_\[Z_STVSVVWW_`STWUW^aZSYW_`Z Z`WY^SVW
^W_Y[_U[\W`WS[Z_W[VWVZ_`^SUZSW^WZUSWZW^S
WWbVWZUSYaSWZ`WWZUa\WZ`[VW[V_\aW_`[WZWZaW^S%
VW`W^SS]aWW[Z_W[VWVZ_`^SUZVWSZ[W`Z
_a_U^TSWUS^SUZZaSVWa\WZ`[^WSU[ZSV[S
S aWW[Z_W[VWVZ_`^SUZU[Z[UW[_W_`ZVS^W_\^Wb_`[_WZS\^W_WZ`WZ[^SS_U[[_a_^W_\[Z_STVSVW_
8/6/2019 Sistema de Carta de Control Interno Crediplata[1]_2
15/70
T aWSU[[\W^S`bSUaWZ`SU[ZaZSYW_`ZS\^[\SVSVW_a_^W_Y[_\S^SSU[\WVSV`SS[VWS_SS_U[[VW[_U^`W^[_ZVUSV[_
WZ S \^W_WZ`W Z[^S U[Z S WUW\UZ VW \[_TW_ VWXUWZUS_
VWZ`XUSVS_U[aZUSVS_WZSVWUS^SUZ
U aW W [Z_W[ VW VZ_`^SUZ S `[SV[ U[Z[UWZ`[ VW SZX[^SUZVWSW^WZUSVW[_ ZX[^W_VW[`VWW_Y[_VW
aV`[^S`W^ZSWZUS_[U[^^W_\[ZVS `STZVW[`^S ZX[^SUZ
]aWW[Z_W[VWVZ_`^SUZU[Z_VW^W^WWbSZ`W]aWS_WVVS_
U[^^WU`bS_V_\aW_`S_U[Z_`WZWZS_SU`S_U[^^W_\[ZVWZ`W_
WSWbVWZUSV[S__[WZUa\WZ`[VW[W_`\aSV[WZW`W^S
ZaW^S VW S ^WXW^VS W_[aUZ % VW
W` \aW_ VW SUaW^V[ S W[ S W_` WZ S [TYSUZ
U[Z_``a^ aZ [ VWW_Y[_ S UaS VWTW^ W_`S^ U[ZX[^SV[ \[^ S
WZ[_ aZ WT^[ VW [Z_W[ VW VZ_`^SUZ S _S ]aW VWTW
[^YSZS^_WU[[aZU[`Z`WY^S SUaSVWTW^STS^US^ S_VWU_[ZW_
]aW U[\^WZVSZ S [_ ^WY[_ _YZXUS`b[_ S [_ ]aW W_`Z W\aW_`[_ S
[[\W^S`bS [_ Z`WY^SZ`W_ VW [` VW W_Y[_ VWTWZ `WZW^ [_
U[Z[UWZ`[_ SW\W^WZUSZWUW_S^S\S^SUa\^SVWUaSVSWZ`W_a_
XaZU[ZW_
ZaW^SVW`W^SVWS^WXW^VSW_[aUZW_`STWUWYaSWZ`W
S [TYS`[^WVSV WZ UaSZ`[ S S U[ZX[^SUZVWaZSZVSVVWW_Y[_
S_WbW^SZV[ ]aW [_ Z`WY^SZ`W_ VW _` S ZVSV VWTW^Z \[_WW^ S
W\W^WZUS U[Z[UWZ`[_ ]aWW_\W^`SZW S\^[\SV[ Ua\WZ`[
VW_a_XaZU[ZW_\S^S [UaSVWTW^W_`STWUW^_WaZ\SZVWUS\SU`SUZ
]aW _W^ \^W_WZ`SV[ S [Z_W[ VW VZ_`^SUZ SZaSWZ`W
ZUa\ZV[_W`SV_\[_UZ
[_ WU[_ W\aW_`[_ ZUa\WZ [ V_\aW_`[ WZ S W_[aUZ
% VWW` ]aW S\^aWTSW WYSWZ`[VW S W_ Z
Z`WY^S VW W_Y[_ \S^S S_ [[\W^S`bS_ VW [^^[ ^V`[ [
a`[^SVS_S\W^S^U[ZWUa^_[_VWTU[ WZUa[^`Ua[^W^[
W_`STWUW]aWW_[]aW_W^S\USTWSS_^WXW^VS_U[[\W^S`bS_
8/6/2019 Sistema de Carta de Control Interno Crediplata[1]_2
16/70
a^`Ua[aZ`[VU`S]aWS\^W_WZ`WW_[aUZWZ`^S^WZbYWZUSS
\S^ VW VS _YaWZ`W S _a \aTUSUZ WZ W S^[ XUS W^aSZ[
[`[^YZV[_W\S^S _a Ua\WZ`[aZ\S[VW SVWUaSUZS_`SWVW
aZ[VWXWUSS\S^`^VWSUaS]aWVS^_ZWXWU`[WWYSWZ`[VW
_`WSVW[Z`^[ Z`W^Z[ \S^S S_[[\W^S`bS_VW[^^[ ^V`[[a`[^SVS_S\W^S^U[ZWUa^_[_VWTU[S\^[TSV[\[^SW_[aUZ
W [ ]aW _W U[ZUaW ]aW S W_` ab[ WZ S
[TYSUZ VW \WWZ`S^ [ X[^aS^ _a SZaS VW \^[UWVWZ`[_
\[`US_Z[^S_VWYW_`ZZ`WY^SVW^W_Y[_SWXWU`[_VWVWZ`XUS^WZ
`W\[^WSWZX^WZ`S^WVSZ`WW_`^S`WYS_SVWUaSVS_\[`WZUSW_WbWZ`[_
W_Y[_ Z`W^Z[_ W`W^Z[_ ]aW \[V^SZ SXWU`S^ ZWYS`bSWZ`W WVW_S^^[[VWaZSSVWUaSVSYW_`ZZ_``aU[ZSWZTWZWXU[VW[__[U[_
S\^[\SZ_``aUZ
8
aWW[Z_W[VWVZ_`^SUZWZU[[^VZSUZU[ZSW^WZUSWZW^S
VW S \S^S ]aW WZ W _ U[^`[ \S[ SV[\`WZ S_ WVVS_
SUU[ZW_U[^^W_\[ZVWZ`W_\S^SWVU`SV[VW_aSZaSVW^[UWVWZ`[_
[`US_[^S_VWW_`ZZ`WY^SVWW_Y[_SU[^VWS[_ZWSWZ`[_
W_`STWUV[_WZSW_[aUZ%VWW`WUaS
aZSbWVWTVSWZ`WS\^[TSV[_WSVWS\USUZZ`WY^S[TYS`[^S\[^
[_ XaZU[ZS^[_ W \W^_[ZS Zb[aU^SV[ WZ _a_ [\W^SU[ZW_ST`aSW_
VS^S_VWS[[\W^S`bS
8
) 8
8
8
8/6/2019 Sistema de Carta de Control Interno Crediplata[1]_2
17/70
XWU`aSVS S_ bW^XUSU[ZW_ U[^^W_\[ZVWZ`W_ _W S bW XUSV[ ]aW S
[[\W^S`bSVW[^^[^V`[WXZW^SVWS`SW_Va[_ZVU[_
S^[S SVW_S^^[SV[_a_[\W^SU[ZW_U^WV`US_
XZSZUW^S__Z U[Z`S^U[Z _a_V[UaWZ`[_Z[^S`b[_VW YW_ Z Z`W^ZS
VW_VW W VW ZW^[ S_`S W VW Y[_`[ VW XWUS WZ ]aW _WS\^aWTSZ WZ W_Z `^S[^VZS^S VW [Z_W[ VW VZ_`^SUZ [_
_YaWZ`W_Z_`^aWZ`[_Z[^S`b[_Z`W^Z[_
SZaSVW^YSZSUZaZU[ZW_ WYSWZ`[Z`W^Z[VW^STS[ SZ\W^S`b[Z_``aU[ZSW^UU[WU[ZU[ WYSWZ`[VWaZU[ZSWZ`[VW[Z_W[VWVZ_`^SUZ WYSWZ`[VWaZU[ZSWZ`[VW[Z_W[VWYSZUS WYSWZ`[VW[`VWVaUSUZ WYSWZ`[VW^V`[_ WYSWZ`[VW`U[_ WYSWZ`[VWSS
Z_`W_WZ`V[VW_VW U[WZ[_VW S[ S_ Sa`[^VSVW_Z_``aU[ZSW_
SZ [`V[ Ua\^ U[Z VW_S^^[S^ [ X[^aS^ aZS _W^W VW
Z_`^aWZ`[_ Z`W^Z[_ V YV[_ S VW_S^^[S^ S WXUWZUS WXUSUS VW
^WUa^_[ aSZ[ ^W_\[Z_STWVW WXWU`aS^ S_ [\W^SU[ZW_ WZ [_VbW^_[_
ZbWW_ W^^]aU[_ U[Z`^Ta^ S X[^`SWUWZ`[ VW _`WSVW[Z`^[
Z`W^Z[WZSZ_``aUZ
Z `S _WZ`V[ WZ U[ZU[^VSZUS S [ W_`STWUV[ WZ [_ ^`_
^W_\WU`bSWZ`WVWWU^W`[a\^W[W`[ZU[^VWZSV[
VWSWWZW^SVW[[\W^S`bS_WZS^[ZSU[ZW_`S`a`[bYWZ`WVWS
S ^W_\[Z_STVSV \S^S S WST[^SUZ VW S_
VbW^_S_Z[^S_ Z`W^ZS_U[\W`WZS SW^WZUSWZW^S WZ _a U[ZVUZ
VWXaZU[ZS^[WWUa`b[VW_S`[ZbWVWSU[[\W^S`bSS[Z_W[VW
VZ_`^SUZ U[[ ^YSZ[ ^W_\[Z_STW VW X aZU[ZSWZ`[
SVZ_`^S`b[VWSU[[\W^S`bS
8/6/2019 Sistema de Carta de Control Interno Crediplata[1]_2
18/70
8
aWW[Z_W[VWVZ_`^SUZWZU[[^VZSUZU[ZSW^WZUSWZW^S
\S^S]aWS\S^`^VWSXWUS`WZYSZS[^UaVSV[SV[\`WZS_WVVS_
SUU[ZW_U[^^W_\[ZVWZ`W_\S^SSWST[^SUZ[X[^aSUZ[\[^`aZSVW
[_ V[UaWZ`[_ VW YW_`Z Z`W^ZS SZaSW_ WYSWZ`[_ SZ VW
^STS[W`USXZW_VWV[`S^VWS_W^^SWZ`S_ZV_\WZ_STW_VW`^STS[
S`[V[_[ZbWW_W^^]aU[_VWS[[\W^S`bS
8
) 8
W S VW`W^ZSV[ ]aW S S XWUS VW W_Z VW \^W_WZ`W ZX[^W VW
aV`[^SW^WSVW[Z`STVSVVWS[[\W^S`bSVW[^^[ ^V`[
WXZW^SVWS`SW_Va[_ZVU[_S^[SZ[
UaWZ`SU[ZaZSZaSVW\^[UWVWZ`[_\S^SVW_S^^[S^_a_[\W^SU[ZW_
ST`aSW_VS^S_
^WSVW[Z`STVSVVW ^WSSVS^SWZ`WaZS_W^WVW[\W^SU[ZW_ ^WY_`^[_ XZSZUW^[_ ]aW SW^`SZ _W^ U[Z`^[SV[_
U[VXUSV[_ ^WY_` SV[_ \S^S \[_`W^[^WZ`W WXWU`aS^ [ X[^aS^ [_
_`SV[_ ZSZUW^[_ S XZW_ VW ^WZV^ UaWZ`S_ WZ`^W _a_ S_[USV[_ _W^
^W`V[_SSbWSS_Z`VSVW_a\W^[^W__USSV[^S_
S\[^`SZUSVWSZaSZ`W^Z[VW^[UWVWZ`[_WZW]aWSUW^VS^[
VW aZS Z_``aUZ ^SVUS WZ ]aW W_ aZ V[UaWZ`[ VW_U^\`b[ VW
__`WS`SUZ Z[^S`bS `WZWZV[ `STZ aZ US^U`W^ Z_`^aU`b[ WZX[^S`b[[Z`WZW WZ X[^SVW`SSVS S_SUU[ZW_]aW_W_YaWZ WZ S
WWUaUZVW[_\^[UW_[_YWZW^SV[_\S^SWUa\WZ`[VWS_XaZU[ZW_
VWTW^ YaS^VS^ U[W^WZUS U[Z [_ ^W_\WU`b[_V_\[_`b[_WYSW_ [
SVZ_`^S`b[_]aW^WYaSZWXaZU[ZSWZ`[VWSWZ`VSV
8/6/2019 Sistema de Carta de Control Interno Crediplata[1]_2
19/70
SZaS VW \^[UWVWZ`[_ W_ aZ U[\[ZWZ`W VW __`WS VW U[Z`^[
Z`W^Z[WUaS_WU^WS\S^S[T`WZW^aZS ZX[^SUZVW`SSVS[^VWZSVS
__`W`US W Z`WY^S ]aW U[Z`WZW `[VS_ S_ Z_`^aUU[ZW_
^W_\[Z_STVSVW_ W ZX[^SUZ _[T^W \[`US_ XaZU[ZW_ __`WS_
\^[UWVWZ`[_VWS_V_`Z`S_[\W^SU[ZW_[SU`bVSVW_]aW_W^WSSZWZaZS[^YSZSUZ
ZW_W_WZ`V[VW_VWZU[_VWS[ S_Sa`[^VSVW_Z_``aU[ZSW_Z[SZ
Ua\V[U[ZVW_S^^[S^[ X[^aS^aZS_W^WVWZ_`^aWZ`[_Z`W^Z[_
V^YV[_SVW_S^^[S^SWXUWZUSWXUSUSWZ S_[\W^SU[ZW_ST`aSW_
VS^S_VW^WUa^_[aSZ[^W_\[Z_STWVWWXWU`aS^S_ST[^W_XZSZUW^S_
SVZ_`^S`bS_ VW ^WY_`^[_ U[Z`STW_ UaS XZSVSV W_`S [^WZ`SVS S
[Y^S^aZS`[Y^SV[VWWXUSUSWZWU[Z`^[VWS_[\W^SU[ZW_WS]aWZ_`^aWZ`[_ U[[ [_\^[UWVWZ`[_\S^S U[VXUS^ UaWZ`S_WXWU`aS^ W
UU[ U[Z`STW ^WSS^ Sa_`W_ W_`^aU`a^S^ [_ W_`SV[_ XZSZUW^[_ WZ`^W
[`^[_ U[Z_``aWZ S TS_WXaZVSWZ`S \S^S ]aW W \W^_[ZS VW^WSVW
[Z`STVSVVWS WbW S UST[ _a ST[^VWSZW^S U[Z__`WZ`W
[\[^`aZS^S[ZSTW
[ STWZV[ S_ Sa`[^VSVW_Z_``aU[ZSW_ VW S
SV[\`SV[S_SUU[ZW_ZW^WZ`W_\S^SSWST[^SUZ[X[^aSUZVWaZ
SZaSVW\^[UWVWZ`[_\S^SW^WSVW[Z`STVSVZ[U[SVabS^[ZS
VW_S^^[S^ SWXUWZUSWXUSUS WZ S_[\W^SU[ZW_ST`aSW_VS^S_VW
VUS ^WS \[^ \S^`W VW \W^_[ZS ]aW ST[^S Z[ YS^SZ`ZV[_W S
[T`WZUZVW_`SV[_ZSZUW^[_U[Z__`WZ`W_[\[^`aZ[_^S[ZSTW_WZ
TWZWXU[VW[_S_[USV[_VWS\^[\SW\^W_S
ZU[ZX[^VSVS [W_`STWUV[WZ[_^`_^W_\WU`bSWZ`WVW
WU^W`[a\^W[W`[ZU[^VWZSV[VWSWWZW^SVW
[[\W^S`bS_ WZ U[ZU[^VSZUS U[Z W _` S`a`[ bYWZ`W VW S
S ^W_\[Z_STVSV VW SV[\`S^ S_ SUU[ZW_ WVVS_
ZWUW_S^S_\S^S S X[^aSUZVWSZaSVW\^[UWVWZ`[_VW^WSVW
[Z`STVSVU[\W`WZSSW^WZUSWZW^SWZ_aU[ZVUZVWXaZU[ZS^[
WWUa`b[ VW _ S`[ ZbW VW S U[[\W^S`bS S [Z_W[ VW
8/6/2019 Sistema de Carta de Control Interno Crediplata[1]_2
20/70
VZ_`^SUZ U[[ ^YSZ[ ^W_\[Z_STW VW X aZU[ZSWZ`[
SVZ_`^S`b[VWSU[[\W^S`bS
8
aWW[Z_W[VWVZ_`^SUZWZU[[^VZSUZU[ZSW^WZUSWZW^S\S^S]aWWZW_U[^`[\S[SV[\`WZ S_WVVS_SUU[ZW_ZW^WZ`W_
\S^SSWST[^SUZ[X[^aSUZVWSZaSVW^[UWVWZ`[_VW^WS
VW [Z`STVSV WZ U[ZX[^VSV S [_ ZWSWZ`[_ W_`STWUV[_ WZ S
Z[^S`bS S\USTW W UaS aZS bW VWTVSWZ`W S\^[TSV[ _WS VW
S\USUZ[TYS`[^SWZ_a_[\W^SU[ZW_ST`aSW_VS^S_VW^WS
8
)8
WSSVS S_ bW XUSU[ZW_U[^^W_\[ZVWZ`W__WSVW`W^ZSV[ ]aWS S
XWUSVWW_ZVW\^W_WZ`W ZX[^WVWaV`[^SW^WSVW^V`[_
WUa\W^SU[ZW_VWS[[\W^S`bSVW[^^[^V`[WXZW^SVWS`SW_Va[_ ZVU[_ S ^[S Z[ UaWZ`S U[Z aZ
SZaS VW \^[UWVWZ`[_ \S^S VW_S^^[S^ _a_ [\W^SU[ZW_ U^WV`US_
VS^S_ S ^W_\WU`[ _W S bW^XUSV[ S W_`WZUS VW aZ WYSWZ`[ VW
^V`[_W_[ ]aW XaWS\^[TSV[WVWY[_`[VW WZW_Z
`^S[^VZS^S VW [Z_W[ VW VZ_`^SUZ W _[ ]aW Z[ ^W_a`S
_aXUWZ`W\S^SYS^SZ`S^SVWUaSVS_[\W^SU[ZW_VW^WSVWTV[S]aWW_
VWUS^U`W^YWZW^SZ[W_\WUXUS\^[UWVWZ`[_Z[_[TYS`[^[_
^WSVW^V`[_WUa\W^SU[ZW_VW^WSSVS^SWZ`W
[\W^SU[ZW_[`[^YSZV[ U^V`[_ WZ _a_VbW^_S_ [VSVSVW_ YS^SZ`S_
^WUa\W^SU[ZW_ ]aW ZWUW_S^SWZ`W VWTWZ _W^ Ua\VS_ W_` U`SWZ`W
\S^S W [Y^[ \aZ`aS VW [_ [TW`b[_ \^Wb_`[_ WZ TWZWXU[ VW _a_
S_[USV[_VWS\^[\SZ_``aUZ
8/6/2019 Sistema de Carta de Control Interno Crediplata[1]_2
21/70
S\[^`SZUSVWSZaS Z`W^Z[VW^[UWVWZ`[_ WZWVW_S^^[[VW
_a_ [\W^SU[ZW_ ST`aSW_ VW aZS Z_``aUZ W_` TS WZ ]aW W_ aZ
V[UaWZ`[VW_U^\`b[ VW__`WS`SUZZ[^S`bS `WZWZV[ `STZ
aZ US^U`W^ Z_`^aU`b[ W ZX[^S`b[ [Z`WZW WZ X[^S VW` SSVS S_
SUU[ZW_]aW_W_YaWZ WZ S WWUaUZVW[_\^[UW_[_YWZW^SV[_ \S^SWUa\WZ`[ VW S_ XaZU[ZW_ VWTW^ YaS^VS^ U[W^WZUS U[Z [_
^W_\WU`b[_ V_\[_`b[_ WYSW_ [ SVZ_`^S`b[_ ]aW ^WYaSZ W
XaZU[ZSWZ`[VWSWZ`VSV
ZWTS^Y[VW_VWU[WZ[_VWS[ S_Sa`[^VSVW_Z_``aU[ZSW_SZ
[`V[ Ua\^ U[ZVW_S^^[S^ [ X[^aS^ aZS_W^WVWZ_`^aWZ`[_
Z`W^Z[_V^YV[_ SVW_S^^[S^ SWXUWZUS WXUSUS WZ S_[\W^SU[ZW_
ST`aSW_ VS^S_ VW ^WUa^_[ aSZ[ ^W_\[Z_STW VW WXWU`aS^ S_[\W^SU[ZW_ VW [`[^YSWZ`[ VW U^V`[_ WZ _a_ VbW _S_ [VSVSVW_
YS^SZ`S_ ^W]a_`[_ U[ZVU[ZW_ \^[UWVWZ`[_ VW ^WUa\W^SU[ZW_
US_`Y[_\[^[_U^V`[_ZU[T^STW_UaSXZSVSVW_`S[^WZ`SVSS [Y^S^
aZ S`[ Y^SV[ VW WXUSUS WXUWZUS WZ `SW_ [\W^SU[ZW_ W S ]aW
Z_`^aWZ`[_U[[WSZaSVW\^[UWVWZ`[_\S^S S_[\W^SU[ZW_VW
[`[^YSWZ`[ VW U^V`[_ WZ _a_ VbW^_S_ [VSVSVW_ YS^SZ`S_
^W]a_`[_ U[ZVU[ZW_ \^[UWVWZ`[_ VW ^WUa\W^SU[ZW_ US_`Y[_ \[^
[_U^V`[_ZU[T^STW_WZ`^W[`^[_U[Z_``aWZSTS_WXaZVSWZ`S\S^S
]aW W \W^_[ZS VW^WSVW^V`[_ WUa\W^SU[ZW_ WbWZ S UST[ _a
ST[^VWSZW^SU[Z__`WZ`W[\[^`aZS^S[ZSTWXUWZ`WWXUS\S^S
W[Y^[VW_a_[TW`b[_\^Wb_`[_
STWZV[ S_ Sa`[^VSVW_ Z_``aU[ZSW_ VW S
[`V[ Ua\^ S_ SUU[ZW_ ZW^WZ`W_ \S^S S WST[^SUZ [
X[^aSUZ VW aZ SZaS VW \^[UWVWZ`[_ \S^S W ^WS ^V`[_
WUa\W^SU[ZW_Z[U[Z`^TaW^[ZSVW_S^^[S^SWXUWZUSWXUSUSWZS_[\W^SU[ZW_ ST`aSW_ VS^S_VWVUS ^WS \[^ \S^`W VW \W _[ZS ]aW
ST[^S VW ` S [V[ ]aW Z[ _W YS^SZ`S S [T`WZUZ VW ^W_a`SV[_
TWZWXU[_[_SU[^VWS_a8Z_``aU[ZSZ_``aVS
S ^W_\[Z_STVSVVW SV[\`S^ S_ SUU[ZW_ WVVS_ ZWUW_S^S_ \S^S S
X[^aSUZ VW SZaS VW \^[UWVWZ`[_ VW ^WS VW ^V`[_
8/6/2019 Sistema de Carta de Control Interno Crediplata[1]_2
22/70
WUa\W^SU[ZW_ U[\W`WZ S S W^WZUS WZW^S WZ _a U[ZVUZ VW
XaZU[ZS^[ WWUa`b[VW_ S`[ZbWVWS U[[\W^S`bSS[Z_W[VW
VZ_`^SUZ U[[ ^YSZ[ ^W_\[Z_STW VW X aZU[ZSWZ`[
SVZ_`^S`b[VW S U[[\W^S`bS WZ U[ZX[^VSV S [ W_`STWUV[ WZ [_
^`_^W_\WU`bSWZ`WVWWU^W`[a\^W[W`[ZU[^VWZSV[VWSW WZW^SVW[[\W^S`bS_WZU[ZU[^VSZUSU[ZW
_`S`a`[bYWZ`WVWS
8
aWW[Z_W[VWVZ_`^SUZWZU[[^VZSUZU[ZSW^WZUSWZW^S
\S^S ]aW WZ W _ U[^`[ \S[ SV[\`WZ S_ SUU[ZW_ WVVS_U[^^W_\[ZVWZ`W_ \S^S S WST[^SUZ VW SZaS VW ^[UWVWZ`[_ VW
^WS VW ^V`[_ WUa\W^SU[ZW_ VW S [[\W^S`bS SU[^VW S [_
ZWSWZ`[_ W_` STWUV[_ WZ S Z[^S`bS S\USTW W UaS aZS bW
VWTVSWZ`W S\^[TSV[ _WSVW S\USUZ [TYS`[^S WZ _a_ [\W^SU[ZW_
U^WV`US_VS^S_
88
8
W^XUSVSSW_`WZUSVW[_V[UaWZ`[_Z[^S`b[_VWYW_`ZZ`W^ZSVW
S[[\W^S`bSVW[^^[^V`[WXZW^SVWS`SW_Va[_ZVU[_
S^[S_WSVW`W^ZSV[ ]aWW SZ\W^S`b[ Z_``aU[ZS
\S^S W S[ XaW X[^aSV[ U[Z aZ U[Z_VW^STW ^W`^S_[ _WZV[
S\^[TSV[WZW_Z`^S[^VZS^SVW[Z_W[VWVZ_`^SUZVWXWUS
VWY[_`[VWWUaSWZ`^[WZbYWZUS\^U`USWZ`WS\S^`^VW
VWW`WT^WVW\^W_WZ`W
8/6/2019 Sistema de Carta de Control Interno Crediplata[1]_2
23/70
WZV[ W SZ \W^S`b[ Z_``aU[ZS aZ Z_`^aWZ`[ Z[^S`b[ ]aW
U[Z`WZWW\^[Y^SSVWSUUZ[\SZVW`^STS[VW[_V_`Z`[_^YSZ[_
U[ZX[^SZ`W_ VW aZS Z_``aUZ S _W^ VW_S^^[SV[_ WZ aZ \W^[V[
VW`W^ZSV[S XZW_VW\[VW^SUSZS^[_[TW`b[_\^Wb_`[_S_U[[ Sa`SUZ ^SU[ZSVW[_^WUa^_[_]aWV_\[ZWU[Z_``aWaZV[UaWZ`[
\[^`SZ`_[WUaSU[[W_VWbW^_WZ[_WX[^a[\[^`aZSWZ`W
Z `S _WZ`V[ S ST[^ Ua\VS \[^ USVS aZ[ VW [_ XaZU[ZS^[_
W\WSV[__W^bV[^W_Z`WY^SZ`W_VWS_VbW^_S_^WS_]aWU[ZX[^SZS
S_`S SS\^[TSUZVWSU`aSSZ\W^S`b[Z_``aU[ZSZ[S
_V[ S_SVWUaSVS\aW__W`^STS_Z[^WZ`SUZ\WZSS [Y^[VW[_
[TW`b[_W_`^S`YU[_\^Wb_`[_WZTWZWXU[VW[__[U[_SZ_``aUZ
SVWXUWZUSVW`W^ZSVSVWbWZWU[[ U[Z_WUaWZUSVWVW_UaV[ WZW
Ua\WZ`[ VW _a_ [TYSU[ZW_ X aZU[ZSW_ \[^ \S^`W VW S W^WZUS
WZW^SVWVU[\W^[V[ SZ[ STW^ X[^aSV[ [\[^`aZSWZ`W W SZ
\W^S`b[ Z_``aU[ZS SU[^VW S _a U[\W`WZUS WZ _a U[ZVUZ VW
WWUa`b[VW_S`[ZbWVWS U[[\W^S`bSS^W_\[Z_STVSV U[\W`W
`STZ S [Z_W[ VW VZ_`^SUZ WZ _a U[ZVUZ VW ^YSZ[
^W_\[Z_STWVWXaZU[ZSWZ`[SVZ_`^S`b[VWSU[[\W^S`bSU[ZX[^W
S [ Z_``aV[ WZ W ^` VW WU^W`[ a\^W[ W`[
ZU[^VWZSV[VWSW WZW^SVW[[\W^S`bS_WZU[ZU[^VSZUSU[ZW
_`S`a`[bYWZ`WVWS
8
aWW[Z_W[VWVZ_`^SUZWZU[[^VZSUZU[ZSW^WZUSWZW^S
\S^S ]aW WZ [ _aUW_b[ `WZYSZ S[^ UaVSV[ SV[\`WZ S_ SUU[ZW_WUSZ_[_\S^S SX[^aSUZ[\[^`aZSVWSZ\W^S`b[ Z_``aU[ZS
\S^S W S[ S WXWU`[_ VW U[SVabS^ WXWU`bSWZ`W S aZVW_S^^[[
WXUWZ`WVW`^STS[\[^\S^`W[_`^STSSV[^W_Z`WY^SZ`W_VW[_VbW^_[_
^YSZ[_ U[ZX[^`SZ`W_ VW S [[\W^S`bS \S^S W [Y^[ VW [_ [TW`b[_
W_`^S`YU[_\^Wb_`[_WZTWZWXU[VW[__[U[_SZ_``aUZ
8/6/2019 Sistema de Carta de Control Interno Crediplata[1]_2
24/70
8%
)
)
WSUaW^V[S [_S^]aW[_VS^[_^WSSV[_\[^S WZUS^YSVSVWSXUZS
VW[Z`STVSV_WSVW`W^ZSV[]aWSXUZS^ZU\SVWS^[SVW
S SZ`WZW U[Z_`SZ`WWZ`W aZ [Z`[
_a\W^[^S[\W^`V[WZ_a_[\W^SU[ZW_VS^S_WZU[Z`^SbWZUZ
S [V_\aW_`[ WZWWYSWZ`[VWSSU[ZX[^W_WVW`SSSSZW^SVW
aW_`^SWZWUaSV^[_YaWZ`W
)
)
% % %%
% % % %
% %% %%
% % % %
%
%% %
% % %% %%
%% %%
%% %
%
% %
%
8/6/2019 Sistema de Carta de Control Interno Crediplata[1]_2
25/70
% %%
% % %
%
Z^WSUZSW[WWYSWZ`[VWSSVWTVSWZ`WS\^[TSV[WZS_W_Z
`^S[^VZS^S VW [Z_W[ VW VZ_`^SUZ W Y[_ WZ _a
`a[ZWSWZ`[_WZW^SW_ ZU VVW`W^ZS ]aW [Z`[[
]aWUSVS_WVWUWZ`^SSYWZUS_\aWVWSZ`WZW WZWXWU`b[SUW^^WVW
_a_SU`bVSVW_VS^S__W XSV[WZ[ZWVSZSU[ZS
S^[S
aSZUS[%
S\S\S
S_ bS^SU[ZW_ WZ W[Z`[ VW V_\[ZTW S_YZSV[ S USVS SYWZUS
_W^ZSa`[^SVS_\[^W[Z_W[VWVZ_`^SUZ\^Wb[ZX[^WVW
W^WZ`W WZW^S _[T^W S_ ZWUW_VSVW_ [\W^S`bS_ bYWZ`W_ VWTWZV[
VWS^U[Z_`SZUS VW [_ ^W_aW [ WZ SU`S _a_U `S \[^ USVSaZ[ VW[_
WT^[_VW[Z_W[VWVZ_`^SUZ
Z _a `a[ ^[UWVWZ`[_ `W % W_` STWUW ]aW WUW_[ VW
WXWU`b[ U[Z ^W_\WU`[ S `W VWV_\[ZTWS_YZSV[\S^S S XUZS
\^ZU\S \S^S S SYWZUS VWTW^ _W VW\[_ SV[ WZ aZS UaWZ`S
TSZUS^S S Z[T^W VW S [[\W S`bS WUTV[ SYSV[ W
VZ_`^SV[ _W Z [_ ^W_\[Z_STW_ VW VW_YZS S S_ \W^_[ZS_
WZUS^YSVS_VWWXWU`aS^WVW\_`[]aWZW_VWTW^ZX^S^aZbSW\[^
W[Z`[VWVZW^[`^SZ_\[^`SV[
SVWXUWZUSVW_U^`S_WYZSS\^WUSV[SU[_ZSaV`[^S_WVWTWS
]aWS[WZ`[VWSX[^aSUZVWWYSWZ`[VWSSbYWZ`WZ[_W
`ab[WZU[Z_VW^SUZS_ZWUW_VSVW_\WUaZS^S_^WSW_VS^S_VWS
8/6/2019 Sistema de Carta de Control Interno Crediplata[1]_2
26/70
[[\W^S`bS\aW_U[ZX^WUaWZUSW_`WZUS_[_WZ]aWWZaZVW`W^ZSV[
[WZ`[[__[U[_^WSSZ^W`^[_VZW^S^[_WZS[^USZ`VSVS[_
W_`STWUV[_U[[[Z`[[VWWXWU`b[]aWSVS^[VWTW
SZ`WZW^_W
8
aWW[Z_W[VWVZ_`^SUZWZU[[^VZSUZU[ZSW^WZUSWZW^S
\S^S ]aWWZW_ U[^`[ \S[ \^[UWVSZ S S^WW_`^aU`a^SUZVW SU`aS
WYSWZ`[VWSS_WXWVWSUaW^V[SS_ZWUW_VSVW_Z_``aU[ZSW_W
[Z`[[]aWS_WVWUWZ`^SSYWZUS_\aWVSZSZ`WZW^WZWXWU`b[
SUW^^WVW_a_SU`bVSVW_VS^S__WV_\[ZYS_aW_`^U`[Ua\WZ`[
8
) 8
)
WSSVS Sb_`SVWZ_\WUUZS^WSVWSSWZW^SVWS[[\W^S`bS
VW [^^[ ^V`[ WXZW^S VW S`S W_Va[_ ZVU[_ S
^[S_WSbW^XUSV[]aWVUS^WSUS^WUWVWS__WYa^VSVW_ZS_
W_`STWUVS_ \S^S ^W_YaS^VS^ ^S[ZSTWWZ`W W WXWU`b[ VZW^S^[ VS^[
\^[VaU`[ VW _a_ SU`bVSVW_ XZSZUW^S_ bW^XUZV[_W S_ VWXUWZUS_
_YaWZ`W_
WXWU`b[VZW^S^[VS^[\W^SZWUW`[V[WVS WZaZS YSbW`SVWSVW^S U[Z SbW _` aSVS VWTS[ VW S bWZ`SZS VW S`WZUZ S
\TU[\aVWZV[_W^XUWZ`Wb[WZ`SVS_WZV[VW\[_`SV[WZS
TbWVS [ USS XaW^`WVW_\a_ VW S^]aW[ VS^[ S UW^^WVWS_
8/6/2019 Sistema de Carta de Control Interno Crediplata[1]_2
27/70
[\W^SU[ZW_ ZUa_bW VU[WXWU`b[ VZW^S^[ \W^SZWUW S S S
[^SVWSaW^[
^WS VW USS YWZW^S Z[ _ W WZUaWZ`^S VWTVSWZ`W \^[`WYVSU[Z`^SS_S`[_ ^[T[_WZ`^a_Z\aW_W_aZ\W]aW[STWZ`WU[Z
\S^WVW_VWSVW^S bWZ`SZS_VWbV^[ SU[ZVU[ZSVS_ WZaZS
ST`SUZ WZ Ua[ SV[ ]aW^V[ U[Z`Ya[ WZ`^SZV[ W_`W aZ
\S_SV[ \[^ V[ZVW ZY^W_SZ S_ \W^_[ZS_ S S_ [XUZS_
SVZ_`^S`bS__`aSVS_WZW_WYaZV[\_[
U[ STWZ`W `WZW aZ \W]aWS \aW^`S VW SVW^S VWS\^[SVSWZ`WaZW`^[ UVW S`a^S U[ZaZS UW^^SVa^S
XUVWST^^S_S]aWZ[[X^WUWS__WYa^VSVW_VW
US_[UaS_bWZ`SZS_VWbV^[VWS`WZUZS\TU[\aWVWZ_W^
_a\W^SV[_XUWZ`WVWaZ_S`[
\W^_[ZSVW_WYa^VSVZ`W^ZSbYSZUSW_aZS\W^_[ZSUb]aWZ[\[^`SS^S`S\[U[W_`V[`SV[VWaZUSWU[SZ`TSS_Z[_W
WZUaWZ`^S \^W\S^SV[ \S^S WZX^WZ`S^ WbWZ`[_ VW ^W_Y[_ U[[
S_S`[_^[T[_W`UUS^WUWZV[S__[VW\a_SV[^ZST^U[VW
S SS^S S V_`SZUS Z U[ZUa_Z VUS XUZS _W WZUaWZ`^S
W\aW_`SWZS`[Y^SV[SWbWZ`[_VWS_S`[_SSZ[S^SVS
S[[\W^S`bSZ[UaWZ`SU[ZaZ__`WSVWSS^SSV_`SZUS S[[\W^S`bSZ[ UaWZ`S U[Z__`WSVW UW^^SVa^S_ W_\WUSW_ VW
^W`S^V[SU[^`[S^Y[\S[
STWZ`WV[ZVW _W WZUaWZ`^SZ S_ V[_ USS_ XaW^ W_ W_ VW XUSUUW_[ \aW_S_ \aW^`S_Z[ _[ZVWS`W^S ^W__`WZ`WS \^aWTSVW
Z`^a_ZZ[U[Z`SZV[U[Z_WYa^VSVWWU`^ZUS S_USS_XaW^`W_US^WUWZVWSZUSWX[WZW_`^aU`a^SVWU[ZU^W`[S^SV[S_aW[[S
a^[
WZ`^[VWS USS XaW^ WVW _WYa^VSV_WWZUaWZ`^SZ [`^[_[TW`[_V_`Z`[_S[ZWVS_TW`W_bS[^W_
8/6/2019 Sistema de Carta de Control Interno Crediplata[1]_2
28/70
W`ZYaV[^ U[Z`^SZUWZV[_ _W WZUaWZ`^S Z[\W^S`b[ \aW_ _aUS^YS`bWZUW%VWT^VW%Z[_WZV[[TW`[VW^WUS^YS
SSXWUS
SZ[UaWZ`SU[ZaZ^WY_`^[VWZY^W_[VW\W^_[ZS_SWZS_S S TbWVS [ STWZ`W VW USS XaW^`W VW _WYa^VSV ]aW \[^
ZWUW_VSVZ_a_``aTWVWTSZY^W_S^
STWZ`WV[ZVW_WWZUaWZ`^SZ S_USS_ XaW^`W_VW_WYa^VSVZ[UaWZ`SZU[ZaZ__`WSVWVW`WUUZU[Z`^SZUWZV[_
VS %[b S [^S_ U[Z [US_Z VW ^WSS^ aZSWZ`^Wb_`SSS^`SSW^SWUTV[^SYSV[^VW_W
SZ[`SV[ _a Sa_WZUS WZ _a \aW_`[VW`^STS[ WZU[Z`^SZV[ WZ _aaYS^ S S ^`S [Z`SV[^SVW S Z_``aUZ S_ U[[ S bYSZ`W
_YZXUSZV[ \aW_ ]aW VU[ STWZ`W SS WZW^S WUTV[^
SYSV[^ Z[ W_ STWZ`W WUa_b[ VW S ^` S SW^S U[ZX[^W
W_`STWUWWWYSWZ`[VWSS
S_ VWXUWZUS_ VW_U^`S_ ZUa\WZ [ V_\aW_`[ WZ W WYSWZ`[ VW
W]a_`[_ Z[_ TYS`[^[_ VW WYa^VSV ]aW VWTWZ SV[\`S^ S_
Z_``aU[ZW_ Ua[ U[Z`^[ WW^UW S S\^[TSVS WVSZ`W W_[aUZ
Z_`W^S%VWaZWZUa[^`Ua[VU`S
]aW[_^W]a_`[_Z[_[TYS`[^[_VW_WYa^VSV_[ZS]aW[_VW
US^U`W^ \^WbWZ`b[ V_aS_b[ Sa[ ZWVS`[ W VWZ`XUS`[^[
[^WZ`SV[_S\^[`WYW^SbVSSZ`WY^VSVX_USVWS_\W^_[ZS_S_U[[
W \S`^[Z[ \TU[ \^bSV[_WZV[ W_`[_ VW [T_W^bSZUS [TYS`[^S
\S^S S_ W\^W_S_ Ua[ U[Z`^[ WW^UW S a\W^Z`WZVWZUS VW SZUS
WYa^[_S_]aWWZSVWSZ`W_WVWZ[ZS^Z
a^`W_`STWUW]aW[US]aW[Ua\SZ S_VWTW^U[Z`S^
U[Z __`WS_ VW SS^S \^[`WUUZ U[Z`^S S_S`[_ ^[T[_ W Z`^a_Z
VWTVSWZ`W\aTU`SV[_
^`W_`STWUW]aW[VS_S_]aWWXWU`WZ`^SZ_SUU[ZW_WZ
WXWU`b[ VWTW^Z W_` S^ \^[`WYVS_ \[^ aZ _W^bU[ VW bYSZUS S^SVS
8/6/2019 Sistema de Carta de Control Interno Crediplata[1]_2
29/70
V[`SV[VWUSWU[SZ`TSS_U[ZUS\SUVSVVWWXWU`aS^W\^[UWVWZ`[VW
_WYa^VSV W_`STWUV[ \S^S USVS [XUZS S_ U[[ VW SUW^ X aZU[ZS^ S
SS^SSV_`SZUSU[ZaZ\a_SV[^ZST^U[TS[_aU[Z`^[Va^SZ`WS_
[^S_VW [\W^SUZVWTWZV[ WZU[Z`^S^_WZ_`SSV[_VW_VW W [^S^[VW
ZY^W_[VW\W^_[ZSVWSWZ`VSVS_`SWUW^^WVW[US
^` W_` STWUW ]aW \W^_[ZS VW bYSZUS VWTW^ U[Z`S^ U[Z
SVW_`^SWZ`[\W^SZWZ`W W_\WUSSV[ U[ \W^_[ZS W_`S^ _aW`[ S
S_ Z[^S_ VW WYSWZ`[ VW W^bU[_ VW WYa^VSV ^bSVS VW S
[SS_Z[^S_^WYSWZ`S^S_W_\WUXUS_VWS[USSU[ZS
_WYZU[^^W_\[ZVS
^`VUW[VS_S_VWTW^ZU[Z`S^U[ZaZ__`WSVWSS^S
SV_`SZUS U[Z US\SUVSVVW^W\[^`S^WbWZ`[_VW S_S`[W Z`^a_ZSaZS
UWZ`^S VW SS^SVW [\W^SUZ U[Z`ZaS VW \^[\WVSVVWS_ \^W_S_
_[USUZ[aZVSUZVW_`WSZSZUW^[[VW`W^UW^[__`S UWZ`^S
VWTW^U[Z`S^U[Z[_WV[_VWU[aZUSUZZWUW_S^[_\S^S`^SZ_`^S
ZX[^SUZVWSZW^SWXUWZ`WWZWVS`SS [_^YSZ[_VWSa[VWS
[USSU[ZS
^`VU`S[VS_S_\aW^`S_VWTbWVS[USSXaW^`WVW_WYa^VSVVW
S_ VWTW^Z W_` S^ V[`SVS_ VW UW^^SVa^S_ W_\WUSW_ VW SbW^W`S^V[U[^`[S^Y[\S[
^` W_`STWUWZW US_[VW]aW_WWZUaWZ`^WZ W]a\SVS_
U[ZUSSXaW^`WVW_WYa^VSV_`S_VWTW^ZZ_`SS^_WaSZV[SUSSXaW^`W
VW_WYa^VSV\W_WWZ[_VW[_VWTW^U[Z`S^U[ZaZSZUSW
X[WZW_`^aU`a^SVWU[ZU^W`[S^SV[S_aW[[Sa^[
S^`W_`STWUW]aW[VS_ S ]aW UaWZ`WZ U[ZTbWVS_[
USS_XaW^`W_VW_WYa^VSVVWTW^Z[T_W^bS^[_YaWZ`W
S aS^VS^ WZ W Z`W^[^ VW S TbWVS [ USS XaW^`W VW _WYa^VSV _[VZW^[bS[^SV[_
8/6/2019 Sistema de Carta de Control Interno Crediplata[1]_2
30/70
T [Z`S^ U[Z aZ ^WY_`^[VW ZY^W_[ VW \W^_[ZS_ SWZS_ S S TbWVS [STWZ`W VW USS XaW^`W VW _WYa^VSV ]aW \[^ ZWUW_VSV VW
SZ`WZWZ`[SaV`[^S_WYa^VSVa[`^[_VWTSZY^W_S^
U [Z`S^U[ZaZ__`WSVWW`ZUZVWXaWY[SU[^VWU[ZWS`W^SVWU[Ta_`TWSU[TS`^
V S_ TbWVS_ VWTW^Z U[Z`S^ U[Z aZSUZ _aZ_`^SVS \[^ aZ__`WSVWSWZ`SUZW`W^ZS
W ^WUZ`[ VW S_ USS_ XaW `W_ VW _WYa^VSV VWTW^Z U[Z`S^ U[Z aZ__`WSVWVW`WUUZU[Z`^SZUWZV[_
X [Z`S^U[ZWSb_[VW^W_`^UUZVWSUUW_[_[[S\W^_[ZSSa`[^SV[
S ^W_\[Z_STVSV VW S WST[^SUZ [ X[^aSUZ VW S Z[^S`bS
Z`W^ZS \S^S T^ZVS^ aZS SVWUaSVS ^S[ZSTW \^[`WUUZ VW WXWU`b[
VZW^S^[VW[__[U[_VWSU[[\W^S`bSU[\W`WZSSW^WZUSWZW^SWZ
_aU[ZVUZVWXaZU[ZS^[WWUa`b[VW_S`[ZbWVWSU[[\W^S`bS
S[Z_W[VWVZ_`^SUZU[[^YSZ[^W_\[Z_STWVWXaZU[ZSWZ`[
SVZ_`^S`b[ VW S U[[\W^S`bS Z_``aVS_ WZ [_ ^`_
^W_\WU`bSWZ`WVWWU^W`[a\^W[W`[ZU[^VWZSV[
VWSWWZW^SVW[[\W^S`bS_WZU[ZU[^VSZUSU[ZW_`S`a`[bYWZ`W
VWS
8
aWW[Z_W[VWVZ_`^SUZWZU[[^VZSUZU[ZSW^WZUSWZW^S
\S^S ]aW WZ W _ U[^`[ \S[ _W SV[\`WZ S_WVVS_ SUU[ZW_ S_
U[ZbWZWZ`W_\S^SV[`S^VWS__WYa^VSVW_ZS_W_`STWUVS_S^WSVW
SSWZW^SU[ZX[^WS[_ZWSWZ`[_W_`STWUV[_WZWWYSWZ`[VW
W]a_`[_ Z[_ TYS`[^[_ VW WYa^VSV ]aW VWTWZ SV[\`S^ S_
Z_``aU[ZW_ Ua[ U[Z`^[ WW^UW S S\^[TSVS WVSZ`W W_[aUZ
Z_`W^S%VWaZ
8
8/6/2019 Sistema de Carta de Control Interno Crediplata[1]_2
31/70
)
8
8
WSbW^XUSV[]aWWWXWU`b[VZW^S^[VWS_[\W^SU[ZW_]aW\W^SZWUW
WZW^WSVWSSVWS[[\W^S`bSVW[^^[^V`[Z[
_W WZUaWZ`^S UaTW^`[ \[^aZ_WYa^[ ]aW\W^ S _a ZVWZSUZ SZ`W
aZSU[Z`ZYWZUSVWVW_[ZW_`VSV^[T[S_S`[ ZUWZV[W`U\[ZWZV[WZ
S`[^W_Y[WVZW^[VW[__[U[_S_U[[ SW_`STVSV WU[ZUSVWS
U[[\W^S`bS
^W_\WU`[WWYSWZ`[VWSSbYWZ`WVWS[[\W^S`bSVW[^^[
^V`[ S\^[TSV[ WZW_Z`^S[^VZS^SVW[Z_W[VW
VZ_`^SUZ VW Y[_ WZ _a ZaW^S SVW _a_ ZWSWZ`[
WZW^SW_ W_` STW ]aW W [ VW V_\[ZTW WZ S XUZS
\^ZU\S W_`S^ WZ XaZUZ S [Z`[ VW S ZVWZSUZ \[^ _ZW_`^[
W_\WUXUSVSWZS \S_a_U^ SU[Z S U[\SSVW_WYa^[__\[_UZ
]aW_W[`Ua\^VWXZ`bSWZ`W
U[^VWS [W_`STWUV[ WZ [_^`_ ^W_\WU`bSWZ`WVWWU^W`[a\^W[ W`[ ZU[ ^VWZSV[ VW S W WZW^S VW
[[\W^S`bS_ WZ U[ZU[^VSZUS U[Z W _` S`a`[ bYWZ`W VW S
S ^W_\[Z_STVSV VW SV[\`S^ S_ SUU[ZW_ WVVS_
ZWUW_S^S_ \S^S V[`S^ VW S_ _WYa^VSVW_ ZV_\WZ_STW S_ U[[ aZS
SVWUaSVS ^S[ZSTW\^[`WUUZVWWXWU`b[ VZW^S^[VW[_ _[U[_VWS
U[[\W^S`bSU[\W`WZSSW^WZUSWZW^SWZ_aU[ZVUZVWXaZU[ZS^[
WWUa`b[ VW _ S`[ ZbW VW S U[[\W^S`bS S [Z_W[ VW
VZ_`^SUZ U[[ ^YSZ[ ^W_\[Z_STW VW X aZU[ZSWZ`[
SVZ_`^S`b[VWSU[[\W^S`bS
8
8/6/2019 Sistema de Carta de Control Interno Crediplata[1]_2
32/70
aWW[Z_W[VWVZ_`^SUZWZU[[^VZSUZU[ZSW^WZUSWZW^S
VWS\S^S]aWWZW_U[^`[\S[\^WbS S_ZVSYSU[ZW_VW
US_[\^[UWVSZS SU[Z`^S`SUZU[ZaZSS_WYa^SV[^SaZVW
ZVWZSUZ VW WXWU`b[ VZW^S^[ VS^[ ]aW\W^SZWUW WZ SSVW S
[[\W^S`bS SZ`W aZS U[Z`ZYWZUS VW ^[T[ S_S`[ ZUWZV[ a [`^[_`aSUZ ]aW \W^`^ ^W_S^U^_W S S [[\W^S`bS VW [Z`[ VZW^S^[
\W^VV[
8
)
8
) 8
WSUaW^V[SSZX[^SUZ[T`WZVSVW\S^`WVWSW^WZUSWZW^S_WS
VW`W^ZSV[ ]aW S[[\W^S`bSVW[^^[^V`[WXZW^SVWS`S
W_Va[_ZVU[_ S^[S S S XWUSVWW_Z
VW \^W_WZ`W ZX[^W VW SaV`[^S Z[ S Ua\V[ U[Z \WWZ`S^ S_\[`US_ \^[UWVWZ`[_ W_`STWUV[_ \S^S \^WbWZ^ Wb`S^ ]aW [_
\^[VaU`[_ [ _W^bU[_ ]aW S Z_``aUZ T^ZVS S _a_ S_[USV[_ _WSZ
a`SV[_ VW SZW^SU`S WZ SU`bVSVW_ ^WSU[ZSVS_ U[ZW SbSV[VW
SU`b[_WXZSZUSWZ`[VW`W^^[^_[
WZ`^[VWW_`WU[Z`W`[_WZUa\WU[Z[V_\aW_`[WZSW_[aUZ
%%%[^S_[\WWZ`S^S_\S^S S^WbWZUZVWSbSV[VW
U`b[_VWZSZUSWZ`[VWW^^[^_[ \aTUSVSWT^%WUaS WZ _a ^` _`WS VW \^WbWZUZ VW SbSV[ VW SU`b[_
XZSZUSWZ`[VW`W^^[^_[W_`STWUW ]aW S_ W\^W_S_ VWTWZU[Z`S^
U[ZaZ__`WSVW\^WbWZUZVW SbSV[VWSU`b[_ VW XZSZUSWZ`[VW
`W^^[ _[\S^S\^WbWZ^Wb`S^]aW[_\^[VaU [_[_W^bU[_]aW[X^WUWZ
S\TU[_WSZa`SV[_U[ZXZW_U`[_bZUaSV[_U[ZWSbSV[VWSU`b[_
8/6/2019 Sistema de Carta de Control Interno Crediplata[1]_2
33/70
[ W XZSZUSWZ`[ VW W^^[^_[ W ^W_\[Z_STVSV VW W^WZ`W
WZW^SVW^WU`[^[a^YSZ[_W]abSWZ`W_VWS_W\^W_S_\WWZ`S^
VU[__`WSWZS_W\^W_S_]aW^W\^W_WZ`WZ__`WSVW\^WbWZUZW_`
U[ZX[^SV[\[^S_\[`US_\^[UWVWZ`[_W_`STWUV[_\[^S_W\^W_S_
VW U[ZX[^VSV U[Z S W W WYSWZ`[ S W WZW S WZ [ ]aW
U[^^W_\[ZVS S_ [^S_ [\WWZ`S^S_ VW_ V_\[_U[ZW_ _[T^W S
S`W S [VS_ S_ ^WS_ aZVSVW_ [ VW\S^`SWZ`[_ VW S_ W\^W_S_W_`Z
[TYSVS_ S S\US W __`WS VW \^WbWZUZ VW SbSV[ VW SU`b[_ VW
XZSZUSWZ`[ VW `W^^[^_[ VW SUaW^V[ U[Z S_ XaZU[ZW_ ]aW Ua\SZ
VWZ`^[VW_`S_VWTWZV[`WZW^\^W_WZ`W\S^SW[WVY[VW[ZVaU`SW
SZaS ]aW \S^SVU[ WXWU [ W_`STWUSZ VW U[ZX[^VSV U[Z S \^W_WZ`W
Z[^SVW_V_\[_U[ZW__[T^WSS`W^S
^`VW UaW^\[Z[^S`b[ WZ WZUZ S_WbW^S ]aW S XZSVSVVW
__`WSVW\^WbWZUZVWSbSV[VWSU`b[_XZSZUSWZ`[VW`W^^[^_[
VWTW \W^ ^S S_ W\^W_S_ S VW`WUUZVW [\W^SU[ZW_ Za_aSW_ S
\^WbWZUZ[VW`WUUZ[\[^`aZSVW[\W^SU[ZW__[_\WU[_S_^WSSVS_[
]aW _W SSZ Z`WZ`SV[ ^WSS^ S XZ VW U[aZUS^ S S ZVSV VW
Z`WYWZUSZSZUW^SW^VWZ`^[VW\S[WYS
Z `S_WZ`V[VW SUaW^V[ S [ W_`STWUV[ WZ W \^W_WZ`W V_\[_`b[ S
^W_\[Z_STVSV \S^S S \WWZ`SUZ VW __ WS VW \^WbWZUZ VW
SbSV[ VW SU`b[_ VW XZSZUSWZ`[ VW `W^^[^_[ U[^^W_\[ZVW S S
W^WZUS WZW^S S [Z_W[ VW SVZ_`^SUZ VW S WZ _a
U[ZVUZ VW S Z_`SZUS SVZ_`^S`bS ^W_\[Z_STW VW TaWZ
XaZU[ZSWZ`[SVZ_`^S`b[VWSU[[\W^S`bS
8
aWW[Z_W[VWVZ_`^SUZWZU[[^VZSUZU[ZSW^WZUSWZW^S
VW S \S^S ]aW WZ W _ U[^`[ \S[ SV[\`WZ S_ WVVS_
SUU[ZW_U[^^W_\[ZVWZ`W_\S^SWVU`SV[W\WWZ`SUZVW_`WSVW
^WbWZUZ VW SbSV[ VW U`b[_ VW ZSZUSWZ`[ VW W^^[^_[
SU[^VWS[_ZWSWZ`[_W_`STWUV[_WZSZ[^S`bSS\USTWWUaSaZS
8/6/2019 Sistema de Carta de Control Interno Crediplata[1]_2
34/70
bWVWTVSWZ`WS\^[TSV[_WSVWS\USUZ[TYS`[^SWZ_a_[\W^SU[ZW_
ST`aSW_VS^S_VWS[[\W^S`bS
8
)
8
8
)
8
W S bW^XUSV[ ]aW S_ Sa`[^VSVW_Z_``aU[ZSW_VW S [[\W^S`bSVW
[^^[^V`[WXZW^SVWS`SW_Va[_ZVU[_ S^[S
^W_\[Z_STW_VWSVW_YZSUZVWSW\WSVSWZUS^YSVSVW^WSVWSS
VWS Z_``aUZ SZ [`V[WY^S\^W_WZ`SUZ \[^\S^`WVWS]aWS
aZS YS^SZ`S [ XSZS SWXWU`[_VWYS^SZ`S^ _a V[ZWVSVWZ`WY^VSV
\W^_[ZSSSZW^SVW^W_\SV[X^WZ`WSSU`[_WYSW_WZ]aW\[V^SZUa^^^
S WZU[ZSVSW\WSVS WZWSZW[ Ua_`[VSVWX[ZV[_[ bS[^W_S_
U[[[`^[_^W_Y[_ZW^WZ`W_SW_`[_SU`b[_
S XSZS _[bWZ`W _aXUWZ`W W_ S]aWS YS^SZ`S ]aW \W^`W S S
Z_``aUZ^W_S^U^_WVWaZS\^VVS_ZVW[^SUaT^^^S[ZSTWWZ`W
S_\^VVS_S_W_`SVS_WZaZ\W^[V[
SZ[^SVWW_[^W^SS\USTWW_`STWUW]aW\W^_[ZSWZUS^YSV[VWS
^WUW\UZ U[Z`^[ Ua_`[VSVW^WUa^_[_ XZSZUW^[_ VWTW W_`S^ ^W_\SVSV[
\[^ aZS XSZS _[bWZ`W _aXUWZ`W U[[ ^W]a_`[ ZV_\WZ_STW \S^S
WXWU`aS^S^WXW^VSXaZUZ
SYS^SZ`SS\USVSST`[VWS`W_[^W^SW_`[^WZ`SVSS\W^`^]aW
W\W^_[ZS^W_\[Z_STWVWSUa_`[VSSZW[VWX[ZV[_[bS[^W_W_`
^W_\SVSV[\[^aZ Z_`^aWZ`[SUW\`STW]aWYS^SZ`UW_a V[ZWVSV\S^S
8/6/2019 Sistema de Carta de Control Interno Crediplata[1]_2
35/70
`[S^VWU_[ZW__[T^W Wa_[VW^WUa^_[_XZSZUW^[_ [ \S^S SZWS^ [
Ua_`[VS^V^WU`SWZ`WX[ZV[_[bS[^W_
S YS^SZ`S `STZ VWZ[ZSVS XSZS W_ aZ WUSZ_[ ]aW \W^`W
^WVaU W ^W_Y[ ZW^WZ`W VW aZS WZ`VSV SZ`W _ aSU[ZW_ VW \^VVSZUa\WZ`[VW`W^[^[ S SZW[ W`UVW[_^WUa^_[_]aW_WVW_WS
\^[`WYW^
8
aWW[Z_W[VWVZ_`^SUZWZU[[^VZSUZU[ZSW^WZUSWZW^S
\S^S ]aWVWZWVS`[ \^[UWVSZ S _[U`S^ S S W\WSVS WZUS^YSVSVW
^WSVWSSVWS Z_``aUZ S\^W_WZ`SUZVWaZS YS^SZ`S [ XSZS
WU[ZUSVW US^U`W^\W^_[ZS S XSb[^VWS [[\W^S`bS U[[^W_\SV[
X^WZ`WSSU`[_WYSW_WZ]aW\[V^SZUa^^^SWZU[ZSVSW\WSVSW_`[
\W^`^SSZ_``aUZ^W_S^U^_WVWaZS\^VVS_ZVW[^S
8
WSZ__WbSaSUZVWSUS^`W^SS_W`WZW
[`SS^`W^SVW^V`[_ %%%
S^`W^S % S \^W_S VW_VW W W_ VW a[ VW bWZW
S`^SbW_SZV[ aZS U^__ W\^W_S^S U[ZWbSZV[ S aZ UW_W WZ _a_
SU`bVSVW_U[Z_WUaWZ`WWZ`W`STZSaZUW_WST[^SU[ZaZSUaW^V[
VW \SY[ S _a_`^STSSV[^W_ VW VW _a_ ^WaZW^SU[ZW_ [^VZS^S_
8/6/2019 Sistema de Carta de Control Interno Crediplata[1]_2
36/70
S_\WU`[]aW_WSb_`[V_ZaV[_a_ZY^W_[_]aW\W^aVUSZUa\^WZ
X[^SZ[^S_a_[TYSU[ZW_U[ZS
WU[ZX[^VSVS^`VWSWWZW^SVWU[[\W^S`bS_W_`S`a`[VW
S W [Z_W[ VW VZ_`^SUZ W_ W ^W_\[Z_STW VW
XaZU[ZSWZ`[ SVZ_`^S`b[ VW S U[[\W^S`bS U[ZaZ`SWZ`W U[Z S
W^WZUSWZW^SW_U[\W`WVU`S^S_\[`US_VWU^V`[
8
U[Z_W[ VW VZ_`^SUZ WbSW W VSYZ_`U[ _` aSU[ZS VW [_
U^V`[_S`^STSSV[^W_VWS\^W_SX[^aWaZSZVW
[Z`ZYWZUS [ VW WW^YWZUS ]aW \W^`S U[Z`^S^^W_`S^ W ^WY[
U^WV`U[
8
WS bSaSUZ Z__VW [_^V`[_VW U[Z_a[VW SUaW^V[ S S
[VSVSV VW UaTW^`[ [ S _[S X^S _WYZ S aW_`^S VWZ`XUZV[_W
U^V`[_]aWZUa\WZW`WVW[`[^YS^W^V`[_[T^WWVWS_
S\[^`SU[ZW_
%
% %
WYZ S V^WU`bS S\^[TSVS W VW Y[_`[ VW WZ W_Z
`^S[^VZS^SVWVZ_`^SUZ_[ZU^V`[_UaTW^`[_S_`SWZaZ
VWS\[^`SU[ZW_\[^\SZSaZU[Z\SY[WZWXWU`b[
8/6/2019 Sistema de Carta de Control Interno Crediplata[1]_2
37/70
8
U[Z_W[VWVZ_`^SUZS`^Sb_VWSW^WZUSWZW^S Z_`^aSS
WXWVW^V`[_SZS_`S_]aWUa\SZ [_\S^W`^[_W_`STWUV[_WZW
WYSWZ`[VW^V`[_Wb`S^^W_Y[_
8
WSbSaSUZVW[_^V`[_VW[Z_a[VWSUaW^V[SS[VSVSVVW
^[[U[ZSU[ZaZ`[\WVW^V`[VWaWb[_[W_]aWVWS aW_`^S _WWUU[ZSVS W[_ WbVWZUSV[ ]aW W_`WZ ^V`[_ ]aW
_a\W^SZW`WV_\aW_`[_[Z[__YaWZ`W_
WYZ S V^WU`bS S\^[TSVS W VW Y[_`[ VW WZ W_Z
`^S[^VZS^SVWVZ_`^SUZ _[Z U^V`[_Z[^SW_[ \^[[U[ZSW_
S]aW[_ U^V`[_ ]aW_W [XW^`SZ WZ XWUS_ U[Z_VW^SVS_ W_ ^S`YUS_ _W
[^WZ`SZSSUS\`SUZVWZaWb[__[U[_\^[[bW^S[_U^[W\^W_S^[_
U^V`[_ WVaUS`b[_ \[^ XW_`bVSV [`^S_ ]aW Z[ ^W]aW^WZ ZZYZ
\[^UWZ`SWVWWZUSW
8
U[Z_W[VWVZ_`^SUZS `^Sb_VWSW^WZUSWZW^S_WSYSaZ
SZ__ VW [_ `[\W_ VW U^V`[ _ X aW^S ZWUW_S^[ ^WW_`^aU`a^S^ [_
^WXW^V[_`[\W_WZXaZUZSS_YS^SZ`S_
8/6/2019 Sistema de Carta de Control Interno Crediplata[1]_2
38/70
8
W S bSaSUZ Z__VW [_ U^V`[_VW U[Z_a[VW SUaW^V[ S S
[VSVSV VW W [`[^YSWZ`[ VW U^V`[ `^W_ bWUW_ VW[Z`[ VW
S\[^`WVW_[U[
WSaW_`^S_WWUU[ZSVSZUa\SZW`W\S^S[`[^YS^W^V`[[_
_YaWZ`W_
% % % %
WYZ S V^WU`bS S\^[TSVS W VW Y[_`[ VW WZ W_Z
`^S[^VZS^SVWVZ_`^SUZ_WVS^ZbWUW_W[Z`[VWS\[^`W_]aW
`WZYSZ[__[U[_
8
U[Z_W[VWVZ_`^SUZS`^Sb_VWSW^WZUSWZW^SZ_`^aSS
WXWVW^V`[_SZS_`S_]aWUa\SZ[_\S^W`^[_W_`STWUV[_WZW
WYSWZ`[VW^V`[_Wb`S^^W_Y[_
8
8/6/2019 Sistema de Carta de Control Interno Crediplata[1]_2
39/70
WS WbSaSUZ Z__ VW [_ U^V`[_ VW U[Z_a[VW SUaW^V[ S S
[VSVSVVW\SUZW_VWU^[`[^YS^aZ^V`[VU[ZSUaSZV[W
^V`[SZ`W^[^[ZUS_WSUSZUWSV[WU[[Z[
W S aW_`^S _WWUU[ZSVS _W VWZ`XU[ ]aW W_`WZ U^V`[_ WZ W_` S
[VSVSV]aWZUa\WZW`WZ[VWSTW^USZUWSV[_aU^V`[
SZ`W^[^_WZV[[__YaWZ`W_
WYZ S V^WU`bS S\^[TSVS W VW Y[_`[ VW WZ W_Z`^S[^VZS^SVWVZ_`^SUZ_W[`[^YS^SaZ^V`[\S`[^[_\[^
_`aSU[ZW_VWW^YWZUS aWY[VWSTW^USZUWSV[WVW\^_`S[
ZUSUaSXaW^SS[VSVSVU^WV`US
8
U[Z_W[VWVZ_`^SUZS`^Sb_VWSW^WZUSWZW^S Z_`^aSS
WXWVW^V`[_SZS_`S_]aWUa\SZ[_\S^W`^[_W_`STWUV[_WZW
WYSWZ`[VW^V`[_[`[^YSZV[SVWUaSVSWZ`W[_\^W_`S[_Wb`S^
^W_Y[_
8%
WS WbSaSUZ Z__ VW [_ U^V`[_ VW U[Z_a[VW SUaW^V[ S S
[VSVSVVWU^V`[_VWW_VWU^UZU[bWUW__[T^WW\[^`WVW_a_
S\[^`SU[ZW_
8/6/2019 Sistema de Carta de Control Interno Crediplata[1]_2
40/70
W S aW_`^S _WWUU[ZSVS _W VWZ`XU[ ]aW W_`WZ U^V`[_ ]aW
ZUa\WZW`W\S^S[`[^YS^W^V`[[__YaWZ`W_
%
5
WYZ S V^WU`bS S\^[TSVS W VW Y[_`[ VW WZ W_Z
`^S[^VZS^S VW VZ_`^SUZ _W [`[^YS^S aZ ^V`[ VW S S
[VSVSVVW\^_`S[_]aW[`[^YS S[[\W^S`bSU[ZW^W_\SV[VWS_
S\[^`SU[ZW_SUaaSVS_U[\[ZWZ`W_VW^WYSWZ`[VW^V`[
8
U[Z_W[VWVZ_`^SUZS`^Sb_VWSW^WZUSWZW^S Z_`^aSS
WXWVW^V`[_SZS_`S_]aWUa\SZ[_\S^W`^[_W_`STWUV[_WZW
WYSWZ`[VW^V`[_[`[^YSZV[SVWUaSVSWZ`W[_\^W_`S[_Wb`S^
^W_Y[_
8
88
[Z XWUS VW W`WT^W VW S[ _a_U^TWZ aZ U[Z`^S`[ VW
VW_S^^[[W\WWZ`SUZVW_[X`cS^W Z`WY^SV[[[\W^S`b[
U[ZSW\^W_SS^
ZZaW_`^S WbSaSUZVWZaWb[__`WSW[_WbVWZUSV[ SW_`WZUS
VWSYaZ[_\^[TWS_\^[\[_VW__`WS[__[_]aWW_`ZZUVWZV[
WZSWbSUaSUZVWVS`[_W^^ZW[_`SW_U[[
O ZW^WSVWU[Z`STVSV[__SV[_VWTSZU[_Z[_[ZU[^^WU`[_SYaS]aWWZ^WSVWUSS
8/6/2019 Sistema de Carta de Control Interno Crediplata[1]_2
41/70
Z ST^WbWU[ZbW^_SUZU[Z [_^W_\[Z_STW_Z[_W\US^[Z]aWUaSZV[
`WZWZW_`SUS_WVW\^[TWS_W_`ZU[[^VZSZV[U[Z [_^W_\[Z_STW_VW
SW\^W_S]aW\^[\[^U[ZW_`WZaWb[__`WS\^W_SS^
_[ [V[ \[^ [_ \^[TWS_ VW ZaWb[ __`WS [_ ^W\[^`W_ W
ZX[^W_U[Z`STW__WW_`Z^W`^S_SZV[ [US_[ZSZV[ ZU[ZbWZWZ`W_WZ S
[\[^`aZVSV VW \^W_WZ`SUZ VW ZX[^SUZ S S_ WZ`VSVW_ _a\W^[^W_
U[[ S [`^[_ USa_SZV[ SSVS_ U[Z^W`W^SV[_ [XU[_
WYWZV[ S [\[^`aZS \^W_WZ`SUZ WZ Ua\WZ`[ S S_ Z[^S_
W_`STWUVS_
[V[_ W_`[_ ZU[ZbWZWZ`W_ U[Z W ZaWb[ __`WS XaW U[^^[T[^SV[ \[^ W
W^WZ`W WZW^S ]aWZ `STZ W_`S SUWZV[ S_ U[[^VZSU[ZW_ U[Z S
W\^W_SS^_ZWT^SY[SSXWUS`[VSbSSSYaZ[_ZU[ZbWZWZ`W_
`UZU[_]aW_WVWTWZ _a\W^S^\S^SaZ `^STS[ U[\W`[ WZ S_VXW^WZ`W_
^WS_VWSU[[\W^S`bS
[_ WU[_ SZ`W_ VW_U^`[_ VWT SZ W __`WS VW U[Z`^[ Z`W^Z[VW S
[XUZS VW \a`[ __`WS_ VW S U[[\W^S`bS \aW_ Z[ \W^`WZ W
SVWUaSV[ Ua\WZ`[ VW ^` _ WS_ VW [Z`^[ Z`W^Z[ VW S
W_[aUZVW]aWW_`STWUW
_`WSVW[Z`^[Z`W^Z[
^`Ua[ S_ U[[\W^S`bS_ VWTWZ \WWZ`S aZ __`WS VW
U[Z`^[ Z`W^Z[ WXUWZ`W WXUS \W^SZWZ`WWZ`W SU`aSSV[
SVWUaSV[S_a_US^SU`W^_`US_\S^`UaS^W_
WWZ`WZVW \[ __`WS VW U[Z`^[ Z`W^Z[S U[ZaZ`[VW \[`US_
\^[UWVWZ`[_`UZUS_ VWU[Z`^[ W_`STWUVS_\[^S U[[\W^S`bS
\S^S SUSZS aZS SVWUaSVS [^YSZSUZ SVZ_`^S`bS WXUWZUS
[\W^S`bS U[ZXSTVSV VW [_ ^W\[ `W_ S\^[\SVS VWZ XUSUZ
SVZ_ ^SUZ VW [_ ^W_Y[_ ]aW WZX^WZ`S Ua\WZ`[ VW S_
V_\[_U[ZW_WYSW_]aWW_[ZS\USTW_
8/6/2019 Sistema de Carta de Control Interno Crediplata[1]_2
42/70
8
U[Z_W[VWVZ_`^SUZ \S^S ]aW WS SW^WZ`WWZW^S ]aW [_
\^[TWS_ W_`WZ`W_ S USa_S VW ZaWb[ __`WS WZ U[[^VZSUZ U[Z S_VXW^WZ`W_^WS_WST[^WZaZU[Z_[VSV[[^W`SS SW\^W_SS^
[_ _[_ ]aWVWTWZ_W^_[aU[ZSV[_ [ SZ`W_\[_TW\S^S Wb`S^ S
ZX[^SUZ S [_ _[U[_ ]aW [_^W\[^`W_VWZX[^SUZ XZSZUW^S _WS
WZ`^WYSV[ WZ _a VWTVS [\[^`aZVSV \S^S S `[S VW VWU_[ZW_ WZ W
^WU`[^[VWS[[\W^S`bS
888
8
Wb_SV[ W SZaS VW ^YSZSUZ aZU[ZW_ bYWZ`W S\^[TSV[ WZ
W_Z`^S[^VZS^SVW[Z_W[VWVZ_`^SUZVWXWUSVWY[_`[
VW WZ^WSUZ S S_ XaZU[ZW_]aWU[\W`WZ S S WXS`a^SVW^WS
U[Z`STVSV VW S [[\W^S`bS VW [^^[ ^V`[ WXZW SVW S`S
W_Va[_ZVU[_ S^[S _WSbW^XUSV[]aWS
\S^`W VW VW_W\WS^ W US^Y[ VW WXW VW \W^SU[ZW_ VWZ`^[ VW _a_
XaZU[ZW_WUa_bS_ZW^WZ`W_]aWU[\W`WZS_a^WS_WWSZS_YZSV[
[`^S_ XaZU[ZW_ ]aW _[Z VW U[\W`WZUSVW S_ ^WS_ VW W^_[ZS VW
[Z`^[S`^[ZS_`aSUZ WZY[^^[_S ]aW SaZSVS S ]aWWZW^WSVW
[Z`STVSVST[^SaZS_[S\W^_[ZSSWXWVW^WS
TWZW_UW^`[]aWU[ZX[^WS`SS[SYZ`aVVWSU[[\W^S`bSZ[
W_\[_TWS\WWZ`SUZ XaZU[ZSWZ`[VWS_^WS_VWW^_[ZS
8/6/2019 Sistema de Carta de Control Interno Crediplata[1]_2
43/70
[Z`^[ S`^[ZS S ]aW ^W_a`S^S a [ZW^[_[ \S^S S Z_``aUZ
`STZW_ UW^`[]aWS_ ST[^W_\^[\S_VW^WSVW[Z`STVSV]aW_W
YWZW^SZWZW\^[UW_[U[Z`STW_[ZZZaW^STW_aST[^[_S_[UaS
WUWVW S US\SUVSV [\W^S`bSVW\^[XW_[ZS U[Z`STW S US^Y[ VW^WS
_`aSUZ ]aW \[ZW WZ ^W_Y[ W Ua\WZ`[ USTS VW _a_ [TYSU[ZW_XaZU[ZSW_W_`STWUVS_U[ZWU[Z_WUaWZ`W\W^aU[\S^SSZ_``aUZ
8
aWW[Z_W[VWVZ_`^SUZWZU[[^VZSUZU[ZSW^WZUSWZW^S
\S^S]aWWZW_U[^`[\S[SV[\`WZ S_SUU[ZW_WVVS_ZW^WZ`W_
\S^S _W V[`W U[Z \W^_[ZS VW S\[[ _aXUWZ`W __`WZ`W VW SZS_
^SU`USZ`WS^WSVW[Z`STVSV WZ Ua\WZ`[VW[VW_U^`[ WZW
^YSZY^SS bW WUa`b[ aZU[ZS VWSZaS VW ^YSZSUZ
aZU[ZW_ bYWZ`W VW S [[\W^S`bS VWTVSWZ`W S\^[TSV[ WZ _W_Z
`^S[^VZS^S VW [Z_W[ VW VZ_`^SUZ VW XWUS Y[_
\[_T`SZV[ W Ua\WZ`[ USTS VWS_ XaZU[ZW_WZU[WZVSVS_ S S
WXS`a^SVW^WSVW[Z`STVSV
)
5
8
)
8
8
)
Wb_SV[WZX[^WVWWYaWZ`[VW\WWZ`SUZVWWVVS_[^^WU`bS_
VU`SVS_ WZ ZX[^W_ VW SaV`[^S_ VW S[_ SZ`W^[^W_ ` SZ`[ VW
^WU[WZVSU[ZW_ X [^aSVS_ \[^ aV`[^S Z`W^ZS aV`[^S W^ZS S
W`VWS[[\W^S`bSVW[^^[^V`[WXZW^SVWS`SW_Va[_
8/6/2019 Sistema de Carta de Control Interno Crediplata[1]_2
44/70
ZVU[_ S ^[S _W S VW W^ZSV[ ]aW VW S_
^WU[WZVSU[ZW_X[^aSVS_\[^aV`[^SZ`W^ZS
_WS\WWZ`SV[WZ_aZ`WY^VSV% _WWZUaWZ`^SZWZ\^[UW_[ _W WZUaWZ`^SZ WZ S U[ZVUZVW\WZVWZ`W_ VW \WWZ`SUZW_
VWU^ Z[ _W SV[\` ZZYaZS WVVS [ SUUZ \S^S _a \WWZ`SUZ
Z`WY^S%
%^WU[WZVSU[ZW_X[^aSVS_\[^aV`[^S`W^ZS
_WS\WWZ`SV[WZ_aZ`WY^VSV _WWZUaWZ`^SZWZ\^[UW_[ _WWZUaWZ`^SZWZSU[ZVUZVW\WZVWZ`W_VW\WWZ`SUZW_VWU^
Z[_W SV[\`ZZYaZSWVVS[SUUZ\S^S _a\WWZ`SUZ Z`WY^S
WU[_]aW_WS\^WUSZWZW_YaWZ`WUaSV^[
8)
8 8
8
88 )%
U[Z_W[ VW VZ_`^SUZ\^[\[ZYS S S _STWS`^S[^VZS^S S_ [VXUSU[ZW_ S_`S`a`[bYWZ`W
8
[Z_W[ VW VZ_`^SUZU[ZaZ`SWZ`W U[Z S W^WZUSWZW^S_WV_WWVWX[^SSVWUaSVS _aXUWZ`W W __`WS VW [Z`^[Z`W^Z[
8 8 %
U[Z_W[VWVZ_`^SUZ`[WS_WVVS_ \W^`ZWZ`W_ \S^S S\WWZ`SUZ VW SZ _`^S`YU[
8/6/2019 Sistema de Carta de Control Interno Crediplata[1]_2
45/70
8 WZ ^SZS ]aWW_`WSS\^[TSV[W\^[WU`[ VW _[ __[U[aZUS^ S W^WZUS ^WSUW aZSSVWUaSVSS\USUZSS_UX^S_^WSW_VW ^W_a\aW_`[ VW WW^UU[ \S^S S_ SUSZS^ S _a\W^S^ S W S\^[\aW_`S
8 8
U[Z_W[VW SVZ_`^SUZ[^VWZWS W WZUS ^WSS^ W WbSZ`SWZ`[VWS_[T_W^bSU[ZW_WXWU`aSVS_\[^WU[Z_W[ VW YSZUS S TWZ VW[_`^S^aZ SVWUaSV[ U[Z`^[ Z`W^Z[SXSb[^VWSU[[\W^S`bS
8 8 )
U[Z_W[VW SVZ_`^SUZ[^VWZWS YW^WZ`W YWZW^S WXWU`a W \SZ\W^S`b[ VW SUaW^V[ S [_Z_`^aWZ`[_`UZUS_bYWZ`W_\S^S[_`^S^ aZ SVWUaSVS YW_`ZUaS`S`bSVWSU[[\W^S`bS
888
U[Z_W[VWVZ_`^SUZ [^VWZWS W WZ`W WZW^S ^WW_`^aU`a^S^ W^W_a\aW_`[VWS[[\W^S`bSSTWZVW[_`^S^ YW_ Z UaSZ``S`bSVWSU[[\W^S`bS
8
U[Z_W[VWVZ_`^SUZ[^VWZWSS W^WZUS WZW^S \WWZ`W W__`WSVWS_`S_S_VWZ`W^_SU`bS_\S_bS_VWSU[[\W^S`bS
% )
U[Z_W[VWVZ_`^SUZ[^VWZWSS YW^WZUS _W VWZ S_ Z[^S_ \[`US_ ZWUW_S^S_ \S^S S `[S VWZbWZ`S^[VW SUaW^V[ S S_`UZUS_bYWZ`W_ ^WSUWaZS bSVSUZ ^WSVW[_TWZW_aWTW_VWS
8 8 %
U[Z_W[ VW SVZ_`^SUZ VWTWSV[\`S^VWX[^Sa^YWZ`WWZWVS`SS_WVVS_WU[ZUS_XZSZUW^S_\S^S SX^[Z`S^ S_ VXUa`SVW_\S^S S^WUa\W^SUZ VW [_ U^V`[_[`[^YSV[_S [__[U[_VWS
8
[Z_W[VWVZ_`^SUZ [^VWZW
S S W^WZUS WZW^S S U[Z`SV[^\WWZ`W W SZaS VW^[UWVWZ`[_ [Z`STW_ VW S S_ _W aW_`^W aZSSVWUaSVS\^W_WZ`SUZVW[__`SV[_ZSZUW^[_VWS[[\W^S`bS
8
S W^WZUS WZW^S [^VWZW S\^[XW_[ZSU[Z`STW\WWZ`WaZSSVWUaSVS \^W_WZ`SUZ VW S_ Z[`S_
8/6/2019 Sistema de Carta de Control Interno Crediplata[1]_2
46/70
5
U[Z`STW_ WZ [__`SV[_ ZSZUW^[_VWS[[\W^S`bS
8 8
[Z_W[ VW VZ_`^SUZU[[^VZWU[ZW[`VWVaUSUZ\S^S ]aW ^WW_`^aU`a^W _a \SZ ^W_a\aW_`[ `[SZV[ WZU[Z_VW^SUZ [_WWWZ`[_W`W^Z[_SZXW_`SV[_ \[^ W ^W_VWZ`W VWVU[[`
8
[Z_W[ VW VZ_`^SUZU[[^VZWU[ZW[`WU`[^S\S^S]aW^WW_`^aU`a^W_a\SZVW`^STS[\^W_a\aW_`[ `[SZV[ U[[ TS_W [_WWWZ`[_W`W^Z[_SZXW_`SV[_\[^W^W_VWZ`WVW[`WU`[^S
8 )
[Z_W[VWVZ_`^SUZ [^VWZWS SW^WZUS WZW^S Z_`^aS S WXWVW U^V`[_ SZS_`S_ \S^S ]aWS\]aWZ SVWUaSVSWZ`W WWYSWZ`[ VW ^V`[_ S XZ VW[`[^YS^ TWZ [_ U^V`[_ UaTW^`[_ S_[SX^S
8 8 ) )
U[Z_W[VWVZ_`^SUZ[^VWZWSSW^WZUSWZW^SZ_`^aSS WXWVWU^V`[_ S TWZ VW [`[^YS^SVWUaSVSWZ`W S [VSVSV VWU^V`[_VWS\SUZ
8 )
[Z_W[VWVZ_`^SUZ [^VWZWS SW^WZUS WZW^S Z_`^aS S WXWVW U^V`[_ SZS_`S_ S\]aWZSVWUaSVSWZ`W S V^WU`bS % ^WV\S`S S XZ VW [`[^YS^SVWUaSVSWZ`W [_ U^V`[_ VW S[VSVSV
8 )
[Z_W[VWVZ_`^SUZ [^VWZWSW^WZUSWZW^S Z_`^aSS WXWVWU^V`[_SZS_`S_\S^S]aWS\]aWZU[^^WU`SWZ`W W WYSWZ`[ VW
^V`[_ S_ Z[ WUWVSZ WZ [_[Z`[_ VW U^V`[_ [`[^YSV[_ WZ S[VSVSVVW
% 8 8 )
[Z_W[VWVZ_`^SUZ [^VWZWSW^WZUSWZW^S Z_`^aSS WXWVWU^V`[_SZS_`S_\S^S]aWS\]aWZU[^^WU`SWZ`W W WYSWZ`[ VW^V`[_ S_ Z[ WUWVSZ WZ [_[Z`[_ VW U^V`[_ [`[^YSV[_ WZ S
8/6/2019 Sistema de Carta de Control Interno Crediplata[1]_2
47/70
[VSVSVVW^V`[_^[[UZ
[Z_W[ VW VZ_`^SUZV_\[ZYS S W^WZUS WZW^S [`W^UW^[_ _W ^WSUW W VSYZ_`U[\^WZS^ VW ^W_Y[_ VW S aZVSVU[^^W_\[ZVWZ`W [ `W^UW^[_ VS^
Ua\WZ`[SS_V_\[_U[ZW_VWSa\W^Z`WZVWZUSVWSZUSWYa^[_
%
[Z_W[VWVZ_`^SUZ [^VWZWSW^WZUSWZW^S Z_`^aSS WXWVWU^V`[_ XaZU[ZS^[_ ]aWZ`W^bWZYSZ WZ W SZW[ VW [_\SYS^_ S XSb[^VWS U[[\W^S`bS SU[^^WU`S S\USUZ VW S W VW`a[_S[^W_%
8
[Z_W[VWVZ_`^SUZ[^VWZWS W^WZUS WZW^S U[[^VZW U[Z WWXWVW U^V`[_ \S^S ]aW[VX]aWZW WYSWZ`[ VW SUaW^V[ S S
Z[^S`bSbYWZ`W_WS\^W_WZ`SV[S[Z_W[ VW VZ_`^SUZ \S^S _aS\^[TSUZU[^^W_\[ZVWZ`W
8 8 %
[Z_W[VWVZ_`^SUZWbSWX[^aW W SZ VW WW^YWZUS \S^S]aWSUSZUWS_W`S_\^Wb_`S_\[^WTWZVW[__[U[_VWS[[\W^S`bS
[Z_W[VWVZ_`^SUZ [^VWZWS W^WZUS WZW^S [ `W^UW^[_\WWZ`W W SZaS VW^[UWVWZ`[_ VW S_ ^WS_VZ_`^S`bS_ \S^S ZU^WWZ`S^ SWXUWZUSWXUSUSVWS_^WS_VW[_`^STSSV[^W_ S XSb[^ VW S[[\W^S`bS
8
[Z_W[VWVZ_`^SUZ [^VWZWS W^WZUS WZW^S [ `W^UW^[_^WSUW W UaSV^[ VW S_YZSUZ VW\W^_[ZS _aWV[_ WZ TS_W S S_ST[^W_ ]aW ^WSSZ VWZ`^[ VW S
[[\W^S`bS
8
[Z_W[VWVZ_`^SUZ [^VWZWSW^WZUSWZW^S\WWZ`WU[ZWWXW VW ZX[^`US W SZ VW[Z`ZYWZUS_ W SZ VWSZ`WZWZ`[ \S^S SZ`WZW^SVWUaSVSWZ`WS ZX[^SUZVW[__[U[_VW[__W^bU[_]aWT^ZVSSXSb[^VWW[_
8/6/2019 Sistema de Carta de Control Interno Crediplata[1]_2
48/70
)8 )
U[Z_W[ VW YSZUS W[^S^ W_[ WZ XaZUZ S _a \[`US VW_a\W^b_Z VW[Z`^[ Z`W^Z[ \S^STWZVWS[[\W^S`bS
)
U[Z_W[ VW YSZUS [^VWZW SaV`[^Z`W^Z[[_[U`WS`W^UW^[_
W SZaS VW aV`[^S Z`W^ZS \S^S]aW^WSUWaZSSVWUaSVS _a\W^b_ZVW[Z`^[Z`W^Z[WZS[[\W^S`bS
% )%8 ) % 8 8
U[Z_W[VWVZ_`^SUZU[Z`ZW\WWZ`SZV[ S_ ^WU[WZVSU[ZW_]aW WXWU`W S_ SaV`[^S_ W W^ZS_\S^S W W[^SWZ`[ VW _aU[[\W^S`bS
8
SbSaSUZ S T [ VW SU`S_ VW
U[Z_W[VWVZ_`^SUZ_W[T_W^bSSa_WZUSVWSUaW^V[\[`USW_U^`[_U[[
ZX[^W_ U[\S^S`b[_ VW S
WWUaUZ VW \^W_a\aW_`[\^[WU`SV[O ZX[^W_ WZ_aSW_ VW
Xa[VWWXWU`b[O ZX[^W_ U[\S^S`b[_ VW
[__`SV[_ZSZUW^[_ZX[^W_ S _WYaWZ`[ VW S_[\W^SU[ZW_ ^WXZSZUSVS_ ^WW_`^aU`a^SVS_VW[_\^_`S[_[`[^YSV[_
O ZX[^W_ U[\S^S`b[_ VWSUS^`W^SVWU^V`[_
O WVVS_ S `[S^ S ^SVWSU^__XZSZUW^S
O ZX[^W_ VW [_ U^V`[_[`[^YSV[_ S[^W_ S aWb[_[W_
U[Z_W[ VW SVZ_`^SUZ VWTWU[Z`ZaS^ U[Z W _WYaWZ`[ S S_^WU[WZVSU[ZW_ VW [_ ZX[^W_ VWSaV`[^S Z`W^ZS \WWZ`SUZ WZ_a_ ^WaZ[ZW_ S_\WU`[_ VW ZV[W
XZSZUW^[]aWW\W^`SX[^`SWUW^S[\W^S`bVSVVWSZ_``aUZ
TbSaSUZ VW [_ SZaSW_ WYSWZ`[__W[T_W^bSSa_WZUSVWO ^WYSWZ`[VWUSSTSZU[_O ^WYSWZ`[ VW VW`S_ YS_`[_ VW
U[Z_W[VWVZ_`^SUZ SV[\`WS_WVVS_ \S^S ]aW_W \WWZ`W[_ ^WYSWZ`[_ [T_W^bSV[_ \aW_ W_VW b` S \[^`SZUS \S^S S
8/6/2019 Sistema de Carta de Control Interno Crediplata[1]_2
49/70
^W\^W_WZ`SUZO \SZ [\W^S`b[ SZaS \SZ
W_`^S`YU[O SZaS VW \[`US_
\^[UWVWZ`[_ \S^S SSVZ_`^SUZ VW ^W_Y[_ VW
[\W^SU[ZW_
SVZ_`^SUZ VW S [[\W^S`bS WUa\WZ`[ VW U[Z`WZV[ VW [__[_
S [[ ^W_a`SV[ VW S
WbSaSUZ Z[ W_`W aZ V[UaWZ`[X[^SVWSZVWU[Z`ZYWZUSU[Z`^SVW_S_`^W_ b^a_ ZX[^`U[`W^^W[`[ ZaZVSUZ W ZUWZV[ []aW _W `^SVaUW WZ aZ ^W_Y[\W^SZWZ`W\S^S [_W]a\[_ VS`[_VW [_ W]a\[_ VW U[\a`[ VW S[[\W^S`bS[_WWZUaWZ`^SZZZYZ\SZWSWZ`[ VW \^[WU`[_ZX[^`U[_ S S \WWZ`SUZ VW
SZVW^STS[WZWU[^`[WVSZ[S^Y[ \S[ ]aW VWXZSZ S_W_`^S`WYS_ \[`US_ [TW`b[_ \S^SbWS^ \[^ W X aZU[ZSWZ`[ VW S`WUZ[[YS ZX[^`US ]aW S S XWUS_WbWZWa`SZV[
W VWTW VWXZ^ aZ \SZ VWU[Z`ZYWZUS__WSSZV[ USVSaZ[VW[_ ^W_Y[_ \[_TW VS[ \^[Y^SS_ VW \^[WU`[_ WZ W U[^`[WVSZ[ S^Y[ \S[ ]aW \W^`SZVWZ`XUS^ [_ TWZWXU[_ ]aW^W\W^Ua`^Z S S W[^S VW S[[\W^S`bS
T W WbVWZUS ]aW S U[[\W^S`bS`WZW Z_`SSV[ W __ WS WZ`[^Z[ SZV[c_ % W XXUW W UaSUS^WUW VW UWZUS [ WYSSUZ VWa_[ VW [X`cS^W SZ`W W Z_``a`[SU[ZS VW WXWZ_S VW S_[[\W^S`bS_ \^[`WUUZ VW S\^[\WVSVZ`WWU`aS
W ^WU[WZVS ]aW S SVZ_`^SUZVW S U[[\W^S`bS ^WYaS^UW S[T`WZUZ VW S UWZUS VW a_[ VW__`WSVWWZ`[^Z[ZV[c_XXUW\S^S Wb` S^_W VW S_ _SZU[ZW_W_`STWUVS_ WZ S W _[T^W WVW^WU[VWSa`[^
S_\^[b_[ZW_\S^SW `^W_`^W_WS ZU^WWZ`SV[ WZ W^WSVW U^V`[_VWTWVW UaVS^Z[VWTWVWSaWZ`S^SU[Z`^S^[_WVWTW`^S`S^VWTSS^S_\^[b_[ZW_
U[Z_W[ VW VZ_`^SUZ \S^S]aW [^VWZW S [_ ^W_\[Z_STW_ VW S^WUa\W^SUZUaVWZ]aWZ[USYSZWZ[^[_VSV \S^S Wb` S^ ]aW _W W_`\^[b_[ZSZV[ ]aWW^W_a`SV[VWWW^UU[ _WSW_TWZWXU[_[ \S^SS[[\W^S`bS
b[aUZ \[^UWZ`aS VW S_
\^[b_[ZW_ VW S US^`W^S VW U^V`[\[^ US`WY[^S VW \ W ` W_ ^WX^WZ`WS_WYaZV[`^W_`^W
U[Z_W[VWSVZ_`^SUZ\S^S]aW
[^VWZWS^WSVWU^V`[_Wb`S^]aW[_VWaV[^W_Z[\S_WVWaZSUS`WY[^SS [`^S _a\W^[^ WZ W_`W US_[ _WWbVWZUS ]aW WZ S US`WY[^S VaV[_[VW WZ aZ `^W_`^W W_[ ]aW ZU^WWZ`S S_\^[b_[ZW_
Z S US`WY[^S \W^VVS S VWaZ[VW_WSZU^WWZ`SV[U[Z
[Z_W[VWSVZ_`^SUZ\S^S]aW[^VWZW S WZUS^YSV[VWSYW^WZUS S
8/6/2019 Sistema de Carta de Control Interno Crediplata[1]_2
50/70
^WSUZ S VW S^[ ZVUW ]aWVWTWVW_UWZVW^
S bW S WZUS^YSV[ VW S_^WUa\W^SU[ZW_`WZYS UaVSV[ ]aW _WZU^WWZ`W W_` S US`WY[^SUa\WZV[ U[Z W ^WYSWZ`[SUWZV[W^W]aW^WZ`[[\[^`aZ[
S U[[\W^S`bS Ua\W U[Z W
^WYSWZ`[VWSW_[aUZ [_S^`Ua[_ VW[_`W_\^[TU[ZW_
U[Z_W[VWSVZ_`^SUZ\S^S]aW
[^VWZW S [_ ^W_\[Z_STW_ VW S^WUa\W^SUZUaVWZ]aWZ[USYSZWZ[^[_VSV \S^S Wb` S^ ]aW _W W_`\^[b_[ZSZV[ ]aWW^W_a`SV[VWWW^UU[ _WSW_TWZWXU[_[ \S^SS[[\W^S`bS
` W_`^W VW _W SZU[[USV[ U^V`[_VW[_`^ZV[_W ]aW S V_ZaV[X^WZ`W S \ W ` W_ ^W ]aW XaW
U[Z_W[ VW VZ_`^SUZ \S^S]aW[^VWZWSYW^WZ`WWZUS^YSV[`[WVWU_[ZW_ U[Z S[^ UWW^VSV`WZWZV[ WZ UaWZ`S [_ \^[TWS_U[aZ`a^SW_VWSW\^W_SU[Z_VW^SZV[ S S U[[\W^S`bS U[[aZS WZ`VSV ]aW _ \aWVW ^W_\[ZVW^
SS_W\WU`S`bS_VW[WZ`[
Ua[ VW S_ \^[b_[ZW_ \[^ S_VXW^WZ`W_ [VSVSVW_ VW U^V`[_[`[^YSV[_SVWaZ[VW
\SY[ \[^ U[ZUW\`[ VW X [ZV[ VW\^Wb_Z _[US S _[U[ ^ aTZSUS^^S \[^ aWb[_[W_ XaWWZ`^WYSV[`^SZ_Y^WVWZV[SWYSWZ`[ VW [ZV[ VW ^Wb_Z[US
ZW U[\^[TSZ`W
\[^
VZW^[ WZ WXWU`b[ WZ`^WYSV[ S ^US^V \W \[^ S USZ`VSVVW _[W_Z[_WWbVWZUS SX^SVW ^WUT[ U[ZX[^W S_ X^S_ VWSa`[^SUZ VW YS_`[ VW YW^WZ`WWZUS^YSV[\^W_VWZ`WVW[Z_W[VWVZ_`^SUZ
U[Z_W[ VW VZ_`^SUZ \S^S]aW \[^ Z`W^WV[ VW S W^WZUSSWS S`WZUZ S S WZUS^YSVSVWSZW[ VW USS \[^ STW^`^SZ_Y^WVV[WWYSWZ`[VW USSS SZaS VW ^YSZSUZ aZU[ZW_ \[^ Z[ WY S X^S VW^WUT U[ZX[^W WZ W U[\^[TSZ`WVW \SY[ S__[ ZVUS^ S S_W[^`S U[Z`SV[^S \S^SU[Z`STS^ [_ U[\^[TSZ`W_ _a_`WZ`[_ U[Z`WZYS `[VS_ S_X[^SVSVW_WYWZ`W_WZWX[^S`[
Ua\^ U[Z S_ Z[^S_ VWU[Z`STVSVWZW^SWZ`WUW\`SVS_
Z S ^WZVUZVW UaWZ`S_ VW ^US^V \W XS`S SVaZ`S^ WZX[^WVWS_SSUU[ZW_Ua\VS_WZVU[ bSW S__[ XS`S _a_`WZ`S^U[ZT[W`SVWbSWW^W`[^Z[VWSSS^[S
U[Z_W[ VW SVZ_`^SUZ \S^S]aW \[^Z`W^WV[VW WZUS^YSV[ VWSW^WZUSWSSS^`SU[Z`SV[^SS\^W_WZ`SUZVW_a_`WZ`[VW \S_SW_VW ^WY^W_[ VW S ^[S S ^US^V \W S__[ VU[_a_`WZ`[ Z[ VWT _W^ U[Z`STSV[
8/6/2019 Sistema de Carta de Control Interno Crediplata[1]_2
51/70
\[^ S XS`SVWT[W`[VW^W`[^Z[]aWW_[TYSUZ _a\^W_WZ`SUZ [W`[VWSW
Z S[W`SVWWZ`S \^W_WZ`SV[_\[^W US^V\W%%%XS`SZVUS^SXWUSWZS_%%
%%%%% %%%% %%%%%%% XS`SZ S_X^S_S_XWUS_VWUSZUWSUZVWSU[\^S
U[Z_W[VWSVZ_`^SUZ\S^S]aW[^VWZW S W WZ`W WZUS^YSV[ W SaZ ^WYSWZ`[ [ WYS S [_
^W_\[Z_STW_ VW U[\^S_ ]aW S_T[W`S_ VWTWZ VW Ua\^ U[Z S_WYWZUS_ VW WYSWZ`[ VW[\^[TSZ`W_ VWSY[ W`V[_ \[^S S__[ WS S S ^` S[Z`SV[^S Ua\S U[Z WY ]aW S_T[W`S_ VW U[\^S _WSZ USZUWSVS_[\[^`aZSWZ`W ZVUSZV[ S XWUS\S^S_a\[_`W^[^U[Z`STSUZ
^WUT[VWUSSZ`W^Z[\^W_WZ`SV[\[^ W ^ US^V \W VWTW VWSVaZ`S^_W aZS VWUS^SUZ a^SVSZVUSZV[ S\W^_[ZS ]aWZ ^WS[W
_W^bU[ VW `^UU[ S_ XWUS_ [Z`[_a`SV[_WZ[bVSV[US
U[Z_W[VWSVZ_`^SUZ\S^S]aW[^VWZW S YW^WZ`W WZUS^YSV[ W` S[^VWZW[^ZVa[^WYSWZ`WS\^W_WZ`SUZ VW aZS VWUS^SUZ
a^SVS \[^ [_ _W^bU[_ V[ZVW Z[UaWZ`WZ[Z[`WZWZT[W`SVWbWZ`S[^WUT[\[^[Z[^S^[_
ZWZX[^WVW[_XW_`W[_\[^WVS VW S SV^W S V[ZSUZ VWT[_S_ VW bbW^W_ S S_ SV^W_SY^SUSVS_ Z[ SVaZ`S S ^WSUZ VWS_SV^W_]aWXaW^[Z\^WSVS_
U[Z_W[VWSVZ_`^SUZ\S^S]aW[^VWZWSW^WZ`WWZUS^YSV[ WST[^WaZS \^[\aW_`S \S^S SY^WYS^ WZ aZ^WYSWZ`[ [_ _a_`WZ`[_ ]aW VWTWU[Z`WZW^ aZS SU`bVSV U[[ SWZ`^WYS VW \^W_WZ`W_ VW UaS]aW^ZV[W ^WSUZ VW [_ TWZWXUS^[_\S^SWbVWZUS^SU[\W`SWZ`^WYS
ZWZX[^WWU[ZU[VWW_`ZVW^US^V\WWZS\S^`WVW[_ WY^W_[_ U[Z_VW^S ^WWT[_[ VWSTW^W_VWSUaW^V[S SW WZ W^SVW [[\W^S`bS_ [_ V^WU`b[_ Z[\W^UTWZSTW^W_
U[Z_W[VWSVZ_`^SUZ\S^S]aW[^VWZW SYW^WZ`WWZUS^YSV[ WST[^WaZ \^[WU`[ VW ^WYSWZ`[ZUaWZV[ [_ VS_ VWSV[_ VW`^STSS^ WZ _a W\WSV[^S \aVWZV[_W^ ^WU[Z[UV[_ \[^ S U[[\W^S`bSUaSZV[ [_ V^WU`b[_ Ua\SZ [_SYSZ WZ U[_Z XaW^S VW S[USVSV\[^WZUS^Y[VW_aU[Z_W[[U[`
S U[[\W^S`bS Z[ UaWZ`S U[Z aZ^WYSWZ`[ VW b`U[_ V[UaWZ`[]aWVWTWWST[^S^_WU[Za^YWZUS
U[Z_W[VWSVZ_`^SUZ\S^S]aW[^VWZW S YW^WZ`W WZUS^YSV[ SZWVS`S WST[^SUZ U[Z
US^U`W^ a^YWZ`W `WZWZV[ WZ UaWZ`S]aWW_aZSW^^SWZ`S\[^`SZ`WVWU[Z`^[ ]aW Z[ VWTW X S`S^ WZ aZSU[[\W^S`bS
% S ^WZVUZVW S_ UaWZ`S_ \[^WVZW^[^W`^SV[WZU[_Z[WXWU`SU[ZbS^[_VS_VW^W`^S_[
U[Z_W[VWSVZ_`^SUZ\S^S]aW[^VWZW S YW^WZ`W WZUS^YSV[ SZWVS`SWST[^SUZVW^WYSWZ`[VWb`U[_\S^SWb`S^^W`^S_[_WZ _a^WZVUZWU[Z`^[_WSW[^
8/6/2019 Sistema de Carta de Control Interno Crediplata[1]_2
52/70
^[b_[ZW_ _WYZ SSZUWWZW^S SVWaZ[VW
U[Z_W[VWSVZ_`^SUZ\S^S]aW[^VWZW S YW^WZ`W WZUS^YSV[ WZU[[^VZSUZ U[Z S ^` S [Z`SV[^SZ[ _W U[Z`STUW S_ \^[b_[ZW_b[aZ`S^S_ \[^]aW SXWU`SV^WU`SWZ`W S ^W_a`SV[ VWWW^UU[ _Sb[ W W[^ U^`W^[ ]aWbWZW S\USZV[ S [[\W^S`bS \S^SW_`[_US_[_
% ZVUWVW[^[_VSVSVW aZ[VW W_ % Z[ W_ U[[S^^[SW__`WSVWU[\a`[
U[Z_W[VWSVZ_`^SUZ\S^S]aW[^VWZW S WZUS^YSV[ VW S YW^WZUSU[[^VZW U[ZW WXWVW U^V`[_ WSS^W_\[Z_STWVW__`WSVWU[\a`[U[^^S S X^aS \S^S ]aW W`S WbW^VSVW^[ZVUWVW[^[_VSV
Z S X[^aSUZ VW^W_a\aW_`[\S^SW\W^[V[Z[_WS`[SV[[_ U^`W^[_ Z[ \S^S _aWST[^SUZ
U[Z_W[VWSVZ_`^SUZ\S^S]aW[^VWZW S YW^WZ`W aWY[ S SU[Z`SV[^S \S^S ]aW `WZYS WZ UaWZ`SWZ S WST[^SUZ VW \^W_a\aW_`[
U[Z_VW^W S_ `UZUS_ ZS_ \S^SWb`S^ ]aW W_`S VXW^WZUS WZ`^W [\^W_a\aW_`SV[ U[Z [ WWUa`SV[ WZaZS TaWZS WST[^SUZ VW\^W_a\aW_`[ S_ VXW^WZUS VWTW _W^aZ[ [ V[_ \aZ`[_ \S^S STS[ [ \S^SS^^TSU[Z_W[VWSVZ_`^SUZ\S^S]aW[^VWZWSYW^WZ`WS SU[Z`SV[^S S^WX[^aSUZVW\^W_a\aW_`[\S^SW_WYaZV[ `^W_ ^W U[Z_VW^SZV[ S_`UZUS_ZS_\S^S S X[^aSUZVW\^W_a\aW_`[S_Wb`S^]aWW_`SVXW^WZUS_
S \^[WUUZ WZ W ^W_a`SV[ VW\W^[V[W_`WaUSVXW^WZUSX^WZ`WS[WWUa`SV[\^W_a\aW_`SV[
U[Z_W[VWSVZ_`^SUZ\S^S]aW[^VWZW S YW^WZ`W WZ U[[^VZSUZU[Z S U[Z`SV[^S _W ^WX [^aW W\^W_a\aW_`[\S^S[__YaWZ`W_W_W_`WZYS ^WSUZ U[Z \[US VXW WZUS`WZWZV[WZUaWZ`S]aWSSXWUSVWSWbSaSUZ W_`W aUS VXW WZUSWZ`^W[\^W_a\aW_`SV[[WWUa`SV[
S VXW^WZUS ]aW W_`W WZ` W [WWUa`SV[ [ \^W_a\aW_`SV[ Z[SaVS S S `[SVWVWU_[ZW_\[^W
U[Z_W[VWSVZ_`^SUZWYW^WZ`W
U[Z_W[VWSVZ_`^SUZ\S^S]aW[^VWZW S YW^WZ`W U[ZW S\[[VWU[Z`STVSV_WU[^^S[_W^WX[^aW
W \^W_a\aW_`[ `WZWZV[ WZ UaWZ`S]aW S VXW^WZUS ]aW W_`W WZ`^W [\^W_a\aW_`SV[ WWUa`SV[ W_U[Z_VW^STW [_ _[_ ]aW Z[SaVS S S `[S VW VWU_[ZW_ \[^baW_`^[U[Z_W[SYW^WZUS
ZW\^W_a\aW_`[VWYS_`[_ ZUS_WSU[Z_VW^SV[^aT^[_U[Z[Z`[_]aWZ[_WSZWWUa`SV[SVWaZ[VW
U[Z_W[VWSVZ_`^SUZ\S^S]aW[^VWZW S YW^WZ`W WZ U[[^VZSUZU[Z S U[Z`SV[^S `WZYSZ WZ UaWZ`S\S^S S WST[^SUZ VW \^W_a\aW_`[
8/6/2019 Sistema de Carta de Control Interno Crediplata[1]_2
53/70
\S^S W \^[ S[ S_ UaWZ`S_ [^aT^[_ ]aW VWTWZ _W^ WWUa`SVS_Va^SZ`W W \W^[V[ W_`W \^[WU`[VW\^W_a\aW_`[ \S^S W _YaWZ`W S[VWTW WST[^S^_W WZ W W_ VWZ[bWT^W_aS\^[TSUZWZWW_VW VUWT^W \S^S ]aW _W WWUa`S S\S^` VW VWWZW^[ VW _YaWZ`WS[
Z W \^W_a\aW_`[ ZUS _WU[Z_VW^S[Z`[_VWWZ[^ USZ`VSVVW[WWUa`SV[
U[Z_W[VWSVZ_`^SUZ\S^S]aW[^VWZW S [_ ^W_\[Z_STW_ VW S^WUa\W^SUZUaVWZ]aWZ[USYSZWZ[^[_VSV \S^S Wb` S^ ]aW _W W_`\^[b_[ZSZV[ ]aWW^W_a`SV[VWWW^UU[ _WSW_TWZWXU[_[ \S^SS[[\W^S`bS
Z[_S^]aW[_VWUSSYWZW^SUSSX[ZV[_X[_Z[_WWZU[Z`^VXW^WZUS_[T^SZ`W Z XS`SZ`W U[Z_VW^ZV[_W
TaWZS SUUZVW [_ ^W_\[Z_STW_ VWSZW[VWUSSYWZW^SUSSUUS
U[Z_W[VWSVZ_`^SUZ\S^S]aW[^VWZW S YW^WZ`W S S bW S S_WZUS^YSVS_VWSZW[VWUSSYWZW^S
USS UUS SUW^ Z[`S^ ]aW WZ WS^]aW[ \^SU`USV[ Z[ aT[VXW^WZUS_VWTZV[_WSZ`WZW^W_`SX[^S VW `^STS[ ^WU[WZVZV[W_SZ`WZW^ TWZ ^W_YaS^VSV[_ [_VZW^[_VWSU[[\W^S`bS
W ^W`W^S [T_W^bSUZ \S^S WSZW[VWUSSUUS[ X[ZV[_X[_WU[Z_W[VWSVZ_`^SUZVWTWW`^aZS^W_[aUZ \[^ S USZ`VSVVWaWb[_[W_
U[Z_W[VWSVZ_`^SUZ\S^S]aW[^VWZWSYW^WZ`W WST[^W^W_[aUZ]aWVWTWW`^[Sa`[^S^SZ[T^WVW U[Z_W[ VW SVZ_`^SUZ W[Z`[ \S^S UaT^ [Z`[_ WZ[^W_WZ W_`W US_[ \[^ S USZ`VSV VW aWb[_[W_^WWT[_STW_WZ_aSWZ`W ^WU[WZVSUZ^W`W^S`bS
S_^W_\[Z_STW_VWSZW[VWUSSYWZW^SUSSUUSZ[UaWZ`SZU[ZW^WYSWZ`[VWU[\^[TSZ`W_VW\SY[W`V[_\[^S
U[Z_W[VWSVZ_`^SUZ\S^S]aW[^VWZW S YW^WZ`W S S bW S SU[Z`SV[^S \WWZ`W S S_WZUS^YSVS_VWSZW[VWUSSYWZW^S USS UUS S_ _[ WZ`^WYaW S_Z[^S_[^WYSWZ`[_W`V[_\[^S
WWZU[Z`^WU[\^[TSZ`WVW\SY[ \[^ _[W_ \SY[\[^ U[ZUW\`[ VW ^WY_`^[VW U[Z`^S`[
VW`^STS[W`W\[^ZW[ SUSZ`VSVVW_
U[Z_W[VWSVZ_`^SUZ\S^S]aW[^VWZW S WZUS^YSV[VWSYW^WZUS\[^ _a Z`W^WV[ S S bW^`S^S
SSU^WSZSWZUS^YSVSVWSZW[VW USSUUS[ X[ZV[_X[_ \S^S ]aWUaSZV[ WXWU`a [_ \SY[_ U[Z [_^W_\WU`b[_ U[\^[TSZ`W_ VWTWWY^]aWWa_aS^[VWTWVWX^S^S^WbW^_[SZ[`S^W[`b[VW_W^bU[[^WUW\UZVWS`W^SW_a[`^[_
[Z`[ `[\W \S^S W SZW[ VWUSS YWZW^S W_ VW
U[Z_W[VWSVZ_`^SUZ\S^S]aW[^VWZWSYW^WZUSYW_`[ZWSU[Z`^S`S
8/6/2019 Sistema de Carta de Control Interno Crediplata[1]_2
54/70
aWb[_ [W_ VU[ [Z`[ Z[ `WZW\SVW_WYa^[_
VWaZS\SU[Z`^S^[T[_\S^SWb`S^\W^VVS_ \[^ ^[T[_ VW [Ua^ WZ SU[[\W^S`bS
SZW[ VW [_ X[ZV[_ VW USSYWZW^S U[[ `[\W VW aWb[_ [W_ Z[ UaWZ`SZ
U[Z W_[aUZ VW [Z_W[ VWVZ_`^SUZ
U[Z_W[VWSVZ_`^SUZ\S^S]aW[^VWZW S WZUS^YSV[ VW S YW^WZUS\S^S ]aW WST[^W W_[aUZ
Sa`[^SZV[ [ V_\[ZWZV[ ]aW WSZW[[VW USS YWZW^SVWTW_W^ S USZ`VSV VW W_[aUZ ]aW VWTW VW X^S^ WU[Z_W[VWVZ_`^SUZ
S_\^[b_[ZW_\S^SW _WW_`^W _W S ZU^WWZ`SV[ WZ %U[\S^S`bSWZ`W S WYaZV[`^W_`^WSVWU^WUV[\[^]aWW^WSVW U^V`[_ S USUaSV[ % W ^WS VW U[Z`STVSV
^WTS[ S \^[b_Z b[aZ`S^S WZ %
U[Z_W[VWSVZ_`^SUZ\S^S]aW[^VWZWS [_^W_\[Z_STW_VW^WSVWU^V`[_ ^WUa\W^SU[ZW_UaVWZ]aWZ[ USYSZ WZ [^[_VSV \S^S Wb S^]aW _W W_`W \^[b_[ZSZV[ [Z`[_WWbSV[_ ]aW W ^W_a`SV[
^WSZWZ`W S W_ VW _W WT^W VW_WS [^WS]aWTWZWXUWS [__[U[_VWS[[\W^S`bS
b[aUZ \[^UWZ`aS VW S_\^[b_[ZW_ VW S US^`W^S VW U^V`[\[^ US`WY[^S VW _WYaZV[ `^W_` WX^WZ`WS`W^UW^`^W_`^W
U[Z_W[VWSVZ_`^SUZ\S^S]aW[^VWZWSYW^WZ`W S _a bWS^WSVWU^V`[_ ^WUa\W^SU[ZW_Wb`S^ ]aW[_VWaV[^W_Z[\S_WVWaZSUS`WY[^SS [`^S _a\W^[^ WZ W_`W US_[ _WWbVWZUSWZSUS`WY[^SVWXUWZ`W_WSZU^WWZ`SV[VWSSUSZ`VSV VW WZ aZ`^W_`^WW_[]aWZU^WWZ`SSS_ \^[b_[ZW_ \W^aVUSZV[ S^W_a`SV[ VW ^WSZWZ`W S W_ VW_W`WT^WVW
Z S US`WY[^S \W^VVS S VWW`WT^W _W S ZU^WWZ`SV[U[Z_VW^STWWZ`W U[Z^WSUZ S VWaZ[SUSZ`VSVVW%S VW aZ[ S USZ`VSV VW SUWZV[VXW^WZUSVW%%%
U[Z_W[VWSVZ_`^SUZ\S^S]aW[^VWZW S WZUS^YSV[VWSYW^WZUS SS bW S WZUS^YSV[ VW ^WS VW^WUa\W^SU[ZW_ VW U^V`[ `WZYSUaVSV[ ]aW _W ZU^WWZ`W W_` SUS`WY[^S Ua\WZV[ U[Z W^WYSWZ`[ \S^S _a ^WUa\W^SUZSUWZV[W_WYaWZ`[[\[^`aZ[ WZUa\WZ`[ VW SZaS VW^YSZSUZaZU[ZW_
S XWUS Z[ _W UaWZ`S U[Z W^WYSWZ`[VW^V`[_U[Z_VW^SZV[U[[ aZS W^^SWZ`S \[^`SZ`W]aW Z[ VWTW VW X S`S^ WZ S[[\W^S`bS
U[Z_W[ VW VZ_`^SUZ \S^S]aW [^VWZW S W^WZ`W S ZWVS`SWST[^SUZ U[Z US^U`W^ VWa^YWZUS S_ [VXUSU[ZW_^W_\WU`bS_ VW ^WYSWZ`[ VWU^V`[_ SU`aSSV[ `WZWZV[ WZUaWZ`S ]aW W_ aZS W ^SWZ`S VW_aS \[^`SZUS W_ S_ \[^ SS\W^`a^S VW S [XUZS [ZS VW
8/6/2019 Sistema de Carta de Control Interno Crediplata[1]_2
55/70
aSZUS[ S [[\W^S`bS Ua\W U[Z W
WYSWZ`[VWS_[_S^`Ua[_ VW [_ W_ \^[TU[ZW_
U[Z_W[VWSVZ_`^SUZ\S^S]aW[^VWZW S W^WZ`W _WT^W UaVS^SZ`WZWZV[ [_ `W_ \^[TU[ZW_ U[[ WYW WWYSWZ`[VWSWZ_a_S^`Ua[_
WZU[[^VZSUZ U[ZW WXWVWU^V`[_U[Z`STVSV
_WYaZV[ ` W_ W VW _WSZ U[[USV[ U^V`[_VW[_`^ZV[_W ]aW S V_ZaV[X^WZ`W S \ W ` W_ ^W ]aW XaW
[Z_W[ VW VZ_`^SUZ \S^S]aW [^VWZW S YW^WZ`W WZUS^YSV[`[WVWU_[ZW_U[ZS[^UWW^VSV`WZWZV[ WZ UaWZ`S [_ \^[TWS_U[aZ`a^SW_VWSW\^W_SU[Z_VW^SZV[ S S [[\W^S`bS U[[aZSWZ`VSV]aW_\aWVW^W_\[ZVW^SS_W\WU`S`bS_VW[WZ`[
^V`[[`[^YSV[S _[U[W_S^VWS^\[ SVW^Z WZ X[^S ZVWTVS\[^ S^`S^aVWZUSS[_\[Z`W
]aWZ S_a U[\^[_[VW\SY[ SSXWUSZ[Ua\W
[Z_W[ VW VZ_`^SUZ \S^S]aW[^VWZWSYW^WZ`W\^[UW_SU[ZWS_W_[^SWZ`[ VW aZ ST[YSV[ S
^WUa\W^SUZ [\[^`aZS VW U^V`[ZVWTV[ U[T^SV[ \[^ S ^` S^aVWZUSS[_\[Z`W`WZWZV[WZUaWZ`S ]aW VUS ^` S _W SU[\^[W`V[ Z[`S^SWZ`W WZ_a^`[V[_[_YS_`[_]aW[US_[ZWSbSaVUSVW_WYW^WZ`W U[Z S_W_[^SWYSVWTW VW \^[UWVW^ SUUZ aVUS _aTW^S S ]aW W U^V`[ [T`WZV[\[^ VUS ^` S Z[ W_ U[^^WU`[ SZUa\V[ U[Z [_ ^WYSWZ`[_ WSZaS VW ^YSZSU[ZW_ aZU[ZW_ WZ S \S^`W ]aWU[^^W_\[ZVW S S_ ^W_\[Z_STVSVW_]aWWU[^^W_\[ZVWSTW^`[SV[WZ[T^WVW_[U[^W_S^VWS^\[SVW^Z ]aW _W _WZ`W SXWU`SV[ U[ZW_`S^SZ
%Z S[XUZS[ZSVWaSZUS[Z[_W W_`Z WZ`^WYSZV[ U^V`[__[U`SV[_ \[^ _[U[_ WZ X[^S^WYaS^
[Z_W[ VW VZ_`^SUZ \S^S]aW [^VWZW S YW^WZ`W `WZW^ [_\SZW_ \^Wb_`[_ \S^S [_ _YaWZ`W_W_W_ S USZ`VSV VW U^V`[_ ]aWVWTWZ S`WZVW^ X^WZ`W S SV_\[ZTVSVVWVZW^[[X^WZ`WS S
]aVW U[Z ]aW UaWZ`S S[[\W^S`bS WZ U[[^VZSUZ U[Z SWXS`a^S VW U^V`[_ S_ Wb` S^\^[W_S_V_U[ZX[^VSV WZ`^W[_ZaWb[__[U[_]aWUaZW`SS[XUZSVWaSZUS[
SUa[ VW S_ \^[b_[ZW_ \[^ S_VXW^WZ`W_ [VSVSVW_ VW U^V`[_[`[^YSV[_ S VW _W`WT^W VW
8/6/2019 Sistema de Carta de Control Interno Crediplata[1]_2
56/70
ZW S^]aW[VWUSS YWZW^SZ[_WWZU[Z`^ VXW^WZUS _[T^SZ`W ZXS`SZ`W\[^]aWWVZW^[_WYZT^[_VW aWb[_ [W_ W_
WZ`^WYSV[S^VcZaU[SYaS
[Z_W[ VW VZ_`^SUZ \S^S]aW [^VWZWSYW^WZ`WS ZWVS`S a^YWZ`W WST[^SUZ VW ^WYSWZ`[VW USS YWZW^S \S^S W SZW[
U[^^WU`[ VW [_ VZW^[_ VW S[[\W^S`bSVWS[ZSaSZUS[S_Wb`S^ \[_TW_ S[_ SZW[_ ^W_\[Z_STS^ S WZUS^YSV[ [WZUS^YSVS
S ^W_\[Z_STWVWSZW[VW USSYWZW^S Z[ UaWZ`S U[Z^W_[aUZ VW[Z_W[ VW VZ_`^SUZ \[^ SUSZ`VSV VW VZW^[ X[ ]aW VWTWSZWS^TS[_a^W_\[Z_STVSV
[Z_W[ VW VZ_`^SUZ \S^S]aW [^VWZW S YW^WZ`W WST[^WW_[aUZ ]aW VWTW W`^ [Sa`[^S^ S Z[T^W VW U[Z_W[ VWVZ_`^SUZ [^VWZSZV[ W [Z`[]aW_WVWTWSZWS^U[[[WZS [XUZS [ZS VW aSZUS[ \S^SWb`S^ \[_TW_ WbWZ`aSVSVW_ VW
\^VVS_^[T[_
S ^W_\[Z_STWVWSZW[VW USSYWZW^S Z[ UaWZ`S U[Z W ^WYSWZ`[VW U[\^[TSZ`W_ VW \SY[ W V[_\[^S
[Z_W[ VW VZ_`^SUZ \S^S]aW [^VWZW S YW^WZ`W S S bW S SU[Z`SV[^S\WWZ`WSSWZUS^YSVSVW SZW[ VW YWZW^S ^` S S^ZSW S__[ WZ`^WYaW S_Z[^S_[^WYSWZ`[_W`V[_\[^S \S^S Wb` S^ \[_TW_W^^[^W_
S^`S S^ZSW Z[ UaWZ`SU[Z W[^ZVa a [^VWZ U[[WZUS^YSVSVWSZW[VW USS YWZW^SVWS[XUZS[ZSVWaSZUS[
[Z_W[ VW VZ_`^SUZ \S^S]aW [^VWZW S WZUS^YSV[ VW SYW^WZUS WZ`^WYaW W[^ZVa [V[UaWZ`[_ ]aW [^VWZW S S ^` SS^ZS W ^W_\[Z_STZV[WWSZW[VWUSSYWZW^SWZW_[SUW^ Z[`S^ S_ WYWZUS_ VWXaZU[ZW_VWSUaW^V[SSZaS
VZW^[ ]aW _W SZW[ WZ SXUZS [ZS VWaSZUS[ Z[ UaWZ`SU[ZS\SVW_WYa^[^W_\WU`b[
[Z_W[ VW VZ_`^SUZ \S^S]aW [^VWZW S YW^WZUS YW_`[ZW SU[Z`^S`SVWaZS\SU[Z`^S^[T[_VW[Ua^^^WZS[[\W^S`bS
^W_\[Z_STW VWSZW[ VW USSUUS VcZ aU[ SYaSU[\S^`W `STZ U[Z W SZW[ VWUSSYWZW^SUa\WZV[SSbWV[TW
XaZUZ
[Z_W[ VW VZ_`^SUZ \S^S]aW [^VWZW S YW^WZ`W WST[^W W^WYSWZ`[ \S^S W SZW[ VW USSYWZW^S USS UUS W _[ ]aW
Wb`S^S ]aW Ua\S V[TW ST[^ aZS_S \W^_[ZS VW W_S X[^S _WUaVS^S[_Z`W^W_W_WU[ZU[_VWS[[\W^S`bS
Z S[XUZS[ZSVWaSZUS[Z[UaWZ`SZ U[Z W SZaS VW^YSZSUZ aZU[ZW_W^^SWZ`S ]aW Z[VWTWXS`S^ WZ S[[\W^S`bS
[Z_W[ VW VZ_`^SUZ \S^S]aW [^VWZW S YW^WZ`W U[Z US^U`W^a^YWZ`WS WST[^SUZVWSZaSVW^YSZSUZ aZU[ZW_ \S^S [_`^STSSV[^W_ VW S [XUZS [ZS VW
8/6/2019 Sistema de Carta de Control Interno Crediplata[1]_2
57/70
aSZUS[ `WZWZV[ WZ UaWZ`S ]aWW_`S W^^SWZ`S Z[ VWTW X S`S^ WZZaW_`^S U[[\W^S`bS \S^S SUW^Ua\^ S_ XaZU[ZW_ S USVS`^STSSV[^ ^W_\[Z_STS^[ S SZWYYWZUS VW ZUa\WZ`[ VWXaZU[ZW_
8
[_ YS_`[_ \[^ S\W^`a^S XaZU[ZSWZ`[VWS[XUZS[ZSVWaSZUS[ _WYZ S V[UaWZ`SUZSUSZSVS \[^W^WSVW U[Z`STVSV_aSSUSZ`VSVVW
[Z_W[ VW VZ_`^SUZ \S^S]aW[^VWZWS SU[Z`SV[^SSVaZ`W[_[`^[_YS_`[_ZUa^^V[_WZSS\W^`a^S XaZU[ZSWZ`[ VW S [XUZS [ZSaSZUS[ U[[ [_ YS_`[_ \[^\WWZ`SUZUS\SU`SUZ\[^[_S_W_[^W_ VW S UaVSV VW S
STW^W_ VW \W _[ZS ZaWb[ [`^[_ZW^WZ`W_SSS\W^`a^SVWS[XUZS
Z [_U[\^[TSZ`W_VS^[_V[ZVW_W ^WY_`^S S_ [\W^SU[ZW_ U[Z`STW_XS`SZ [_VWYW^WZ`WU[Z`SV[^SX^SVW]aWZWST[^S
[Z_W[ VW VZ_`^SUZ \S^S]aW [^VWZW S YW^WZ`W S S bW S S_^`S U[Z`SV[^S \S^S ]aW ^WYaS^UWSUWZV[X^S^SS_SUWZV[X^S^S S_ \W^_[ZS_ ^W_\[Z_STW_ [_U[\^[TSZ`W_ VS^[_ WZ _WS VWVS^W U[ZX[^VSV S S [\W^SUZU[Z`STW]aW_WW_`^WSSZV[
Z W U[\^[TSZ`W UW]aW W`V[\[^SUSZ`VSVVWaWb[_ [W_ S ^ US^V\WUSVZ[_WWbVWZUSSX^SVW^WUTU[ZX[^W
[Z_W[ VW VZ_`^SUZ \S^S]aW [^VWZW S YW^WZ`W S S bW S SU[Z`SV[^S ^WYaS^UW W U[\^[TSZ`WUW]aWSUWZV[X^S^WZS \S^`W ^WUT U[ZX[^W WZ _WS VWU[ZX[^VSV \^[UWVS S _aUWZ`^SSUZ X[^S _[`W\[_W\WWZ`WSSUSW^S\S^S]aW `WZYS UaVSV[ WZ S WZ`^WYS VWWXWU`b[ S VXW^WZ`W_ \W^_[ZS_ SYSX^S^ \S^S ]aW `WZYS bS[^ VU[V[UaWZ`[
ZSU[Z_a`SVWSS_WSU[\^[TSV[]aWSYaZS_T[W`S_VW
bWZ`S W W_` SV[ VW U[Z`^TaWZ`WW_`Z VW TSS \[^ [XU[ [ TSS\^[b_[ZS
[Z_W[ VW VZ_`^SUZ \S^S]aW [^VWZW S YW^WZ`W U[Z`SV[^S
VS^ SYaZS_ [^WZ`SU[ZW_ S [_`^STSSV[^W_ V^WU`b[_ WZ US_[VWWXWU`aS^ SYaZS U[\^S [ _W^bU[__WSZWZ [\[_TWU[ZU[Z`^TaWZ`W_]aW YS^SZ`UWZ _W^WVSV \S^S Wb S^]aW S U[[\W^S`bS `WZYS \^[TWS_U[ZX_USSUZ\[^`W^UW^[_
ZW^WbW^_[VWS_XSU`a^S_T[W`S_VWbWZ`S ^WUT[_ \[^[Z[^S^[_Z[
[Z_W[ VW VZ_`^SUZ \S^S]aW [^VWZW S YW^WZUS U[Z`SV[^S
8/6/2019 Sistema de Carta de Control Interno Crediplata[1]_2
58/70
_W WbVWZUS W Z[T^W S\WV[ [`b[ VW S \W^_[ZS ]aW ^WS SU[\^S[_[U`W_W^bU[
\WWZ`W S [_ `^STSSV[^W_ V^WU`b[_ UaSZV[ ^WSSZ U[\^S_VWTWZW_[_W^bU[_VWTWZVWSZ[`S^_a_Z[T^W_S\WV[_W[`b[VWSYW_`Z _a X^S WZ _WS VWU[ZX[^VSVVW S YW_ Z WXWU`aSVS\S^S S [[\W^S`bS S__[ WZ [\[_TW ^WYaS^S^ [_ V[UaWZ`[_\^W_WZ`SV[_ S S [XUZS VWU[Z`STVSV
Z S_ [W`S_ VW WZ`S _WWbVWZUS SUS^WZUSVWS^SZ_[USVWS[[\W^S`bS
[Z_W[ VW VZ_`^SUZ \S^S]aW [^VWZW S YW^WZ`W S S bW S S^`S U[Z`SV[^S^WYaS^UW S_T[W`S_VWbWZ`S]aWXS`SS^SZ_[USVWS[[\W^S`bSS__[_W\WWZ`WS [_^W_\[Z_STW_VWS YW_`Z \S^S]aW `WZYS UaVSV[ WSZ S [_\^[bWWV[^W_ WZ`^WYaWZ [_U[\^[TSZ`W_ U[^^WU`SWZ`W
^WWZSV[_\S^SWb`S^]aW_WZbSVWVU[_V[UaWZ`[_
Z S U[\^S VW [aZ`W^ WZWSZW Y^_ U[Z `STW^ \[^ SUSZ`VSVVWaWb[_[W_Z[ \^W_WZ`S UaSV^[ U[\S^S`b[ VW`^W_\^[bWWV[^W_U[[Z[
[Z_W[ VW VZ_`^SUZ \S^S]aW [^VWZW S YW^WZ`WS WST[^SUZVW ^WYSWZ`[ VW U[\^S_ \S^SWb`S^ ]aW SV]aW^SZ TWZW_ [_W^bU[_ \S^S S U[[\W^S`bS VW aZ_[[ \^[bWWV[^ `WZWZV[ WZ UaWZ`STWZW_VWS[^U[_`[VW[Z[^S
%ZWZX[^WWU[ZU[VWYW_`ZVW ^ VYS^ S^aSSUS [_SU[Z_VW^S aZ ^aT^[ VW YS_`[_ U[[^WWT[_[VWSTW^W_VWSUaW^V[SSZ[\W^`W
[Z_W[ VW VZ_`^SUZ \S^S]aW [^VWZWSYW^WZ`W S S bW S SU[Z`SV[^S\S^S]aW`WZYSUaVSV[WZS ^WZVUZ VW YS_`[_ VW [_V^WU`b[_ \S^S ]aW Z[ U[Z_VW^WZ^WWT[_[VW STW^W_ WZ W ZX[^WWU[ZU[ VW YW_ Z \[^]aW W S^` ZaW^S VW S W WZW^S VW[[\W^S`bS[\^[TW
^ZYW`SZSU[S^TSS\[^SbWZ`SVWV[_\aW^`S_VW\^[`WUUZSW`V[ ^WUT[ \[^ [Z[^S^[_\^[XW_[ZSW_ VWTZV[_W STW^_[U`SV[[W`SVWWZ`S[SU`a^S
[Z_W[ VW VZ_`^SUZ \S^S]aW [^VWZWSYW^WZ`W S S bW S SU[Z`SV[^S S \[_TW ^WYaS^SUZVW ^WUT[ \[^ [Z[^S^[_\^[XW_[ZSW_W`V[_\[^W ZYW`SZSU[ S^TSS _WS USTSV[ \[^aZS XSU`a^S [ T[W`S VW bWZ`S
`WZWZV[ WZ UaWZ`S ]aW \[^ S bWZ`SVWS_\aW^`S_SZ[XaZU[ZSSUaS^`SUS`WY[^S S_ Wb` S^ \[_TW__SZU[ZW_\[^S
Z S ^WZVUZVW UaWZ`SVW^VcZ aU[ SYaS _ W WZUaWZ`^SZ^WUT[_VW USS Z`W^Z[ \[^VXW^WZ`W_YS_`[_ ]aW Z[ `WZWZ S X^S VWXaZU[ZS^[ [ V^WU`b[ ]aWZ VWTWSa`[^S^
[Z_W[ VW VZ_`^SUZ \S^S]aW [^VWZW S YW^WZ`W S S bW S SU[Z`SV[^S ^WYaS^UW U[Z S X^SVWS_ \W^_[ZS_ Sa`[^SVS_ VW [_^WUT[_VW USS [_ YS_`[_WXWU`aSV[_aWY[ _WS U[Z`STSV[ `WZWZV[ WZ
8/6/2019 Sistema de Carta de Control Interno Crediplata[1]_2
59/70
UaWZ`S ]aW [_ ^WUT[_ _Z `WZW^ SSa`[^SUZUS^WUWZVWbS[^
S_\^[b_[ZW_\S^SW`^W_`^W
_W S ZU^WWZ`SV[ WZ U[\S^S`bSWZ`W S `^W_ ^W _WS ZU^WWZ`SV[VW SSUWZV[VXW^WZUSVW%
[Z_W[ VW VZ_`^SUZ \S^S
]aW[^VWZWSWXWVW^WSVWU^V`[_ ^WUa\W^SU[ZW_ Wb`WZ ]aW USYSZWZ [^[_VSV \S^S Z[ \^[b_[ZS^[Z`[_ WWbSV[_ ]aW W ^W_a`SV[^WSZWZ`WWZ[_\^[_W_W__WSWZ[^]aWTWZWXUWS [__[U[_VWS[[\W^S`bS
b[aUZ \[^UWZ`aS VW S_\^[b_[ZW_ VW S US^`W^S VW U^V`[\[^ US`WY[^S VW `W^UW ` W_`^WX^WZ`WSUaS^`[`^W_`^W
[Z_W[ VW VZ_`^SUZ \S^S]aW[^VWZWSYW^WZ`WS_abWS^WSVW U^V`[_ ^WUa\W^SU[ZW_ Wb`S^]aW [_ VWaV[^W_ Z[ \S_W VW aZSUS`WY[^S S [`^S _a\W^[^ \S^SWb`S^S [^[_VSV W _[ ]aW
ZU^WWZ`S S S_ \^[b_[ZW_\W^aVUSZV[ S ^W_a`SV[ VW^WSZWZ`W S W_ VW UWT^W VW
Z S US`WY[^S \^VVS S VWUWT^W _W S ZU^WWZ`SV[U[Z_VW^STWWZ`W U[Z^WSUZ S VW W`WT^W S USZ`VSV VW S VW UWT W SUSZ`VSV VW %% SUWZV[VXW^WZUSVW
[Z_W[ VW VZ_`^SUZ \S^S]aW [^VWZW S S WZUS^YSV[ VW SYW^WZUSSSbWSWZUS^YSV[VW^WSVW ^WUa\W^SU[ZW_ `WZYSZ UaVSV[ Wb`WZ ]aW _W ZU^WWZ`WZ S ]aZ`SUS`WY[^S ^VVS Ua\WZV[ U[ZW ^WYSWZ`[ \S^S _a ^WUa\W^SUZSUWZV[W_WYaWZ`[[\[^`aZ[
W^W`W^S S[T_W^bSUZS S XWUSZ[ _W UaWZ`S U[Z W ^WYSWZ`[ VWU^V`[_ [VXUSV[_ U[Z_VW^SV[U[[W^^SWZ`S\[^`SZ`W]aWZ[VWTWVWXS`S^WZSU[[\W^S`bS
[Z_W[ VW VZ_`^SUZ \S^S]aW [^VWZW S YW^WZ`W S ZWVS`SWST[^SUZ U[Z US^U`W^ VWa^YWZUS S_ [VXUS`[^S_^W_\WU`bS_ S WYSWZ`[ VW^V`[_ `WZWZV[ WZ UaWZ`S ]aW W_aZS W^^SWZ`S VW _aS\[^`SZUSTS[^W_\[Z_STVSV
S U[[\W^S`bS UaVS Ua\W U[ZW ^WYSWZ`[ VW S W WZW^S VW[[\W^S`bS_SW_[aUZVWS W S^`Ua[ VW`W_\^[TU[ZW_
[Z_W[ VW VZ_`^SUZ \S^S]aW[^VWZWSYW^WZ`W_W\^WUaVS^SZ`WZWZV[ [_ `W_ \^[TU[ZW_ U[[ WYW WWYSWZ`[VWSWZ_a_S^`Ua[_
WZU[[^VZSUZU[ZW WXWVWU^V`[_U[Z`STVSV
`W^UW^`^W_`^WVW_WSZU[[USV[ U^V`[_VW[_`^ZV[_W ]aW S V_ZaV[X^WZ`W S UaS^`[ `^W_`^W ]aW XaW% U^V`[_ WZ`^WYSV[_ _WYZ W^W\[^`WVW^WSVW^V`[_
[Z_W[ VW VZ_`^SUZ \S^S]aW [^VWZW S YW^WZ`W `[WVWU_[ZW_U[Z UWW^VSV \^aVWZUS`WZWZV[ WZ UaWZ`S [_ \^[TWS_U[aZ`a^SW_VWS\^W_SVWTWZ _W^ U[Z_VW^SVS_ VW U[^`[\S[ `WZWZV[ WZ UaWZ`S ]aW S
8/6/2019 Sistema de Carta de Control Interno Crediplata[1]_2
60/70
[[\W^S`bS U[[ aZS WZ`VSV VWaU[_S[_VWW_`WZUS]aW\aWVW_a\W^S^U[ZVWU_[ZW_X[^SW_
WYZWZX[^WVWU[Z`STVSVSVWUWT^W_WSU[[USV[U^V`[_ _WYZ W ^WS VW U^V`[_
_[[ _W SZ U[[USV[ % SUWZV[VXW^WZUSVW
[Z_W[ VW VZ_`^SUZ \S^S]aW [^VWZW S YW^WZ`W S S bW S S^`S [Z`SV[^S \S^S ]aW `WZYS WZ
UaWZ`SW^W\[^`WVW^WSVWU^V`[_WZ S ZX[^SUZU[Z`STW\[^]aWW^WSVW U^V`[_W_S^W_\[Z_STWVWS WZ`^WYS ^WUa\W^SUZ VW [_U^V`[_ _a_ ^W\[^`W_ _[Z S_ ]aWUa\WZ U[Z [ W_` STWUV[ WZ SW_[aUZVWS%%
%W^W`W^S S[T_W^bSUZWU^V`[[`[^YSV[ S _[U[ _S^ VW S^\[SVW^Z WZ X[^S ZVWTVS \[^ S^`S ^aVWZUS S[_ \[Z`W ]aWZS_a U[\^[_[ VW \SY[ S SXWUS Z[ Ua\W W_` U[Z_VW^SV[ WZ
US`WY[^S\^VVS
[Z_W[ VW VZ_`^SUZ \S^S]aW[^VWZWSYW^WZ`W\^[UW_SU[ZWS_W_[^SWZ`[ VW aZ ST[YSV[ S^WUa\W^SUZ [\[^`aZS VW U^V`[ZVWTV[ U[T^SV[ \[^ S ^` S^aVWZUSS[_\[Z`W`WZWZV[WZ
UaWZ`S ]aW VUS ^` S _W SU[\^[W`V[ Z[`S^SWZ`W WZS_a^`[V[_ [_ YS_`[_ ]aW[US_[ZWSbSaVUS
Ua[VWS_\^[b_[ZW_\[^ S_VXW^WZ`W_ [VSVSVW_ VW U^V`[[`[^YSV[_SVWUWT^WVW_WYZ ZX[^SUZ VW ^WS VWU[Z`STVSV
S^`Ua[[U`Sb[VW[Z`^S`[VW^_`S[ V[ZVWWZaZUSW S^` VWVY[bW_`WXaWVW^[YSV[\[^W VW VW ZW^[ VW S[
[Z_W[ VW VZ_`^SUZ \S^S]aW [^VWZW S YW^WZ`W^WYaS^UW [_U[Z`^S`[_ VW \^_`S[_ VWSZV[ _ZWXWU`[W S^`Ua[ [U`Sb[ `WZWZV[ WZUaWZ`S]aWW_`WS^`VWVY[b X aW VW^[YSV[ S_ Wb`S^ S[[\W^S`bS `WZW^ SYZ \^[TWS SS ^W__`WZUS VW \SY[ VW SYaZ[__[U[_U[ZU^V`[_bYWZ`W_
Z W [Z`^S`[ VW ^_`S[_ Z[X^S W ^W\^W_WZ`SZ`W WYS VW S[[\W^S`bS _[[ [SUWW_[U[ WZSYaZS_bWUW__aUZaYW
[Z_W[ VW VZ_`^SUZ \S^S]aW U[[^VZW U[ZW ^ V^Z W[_W^ SU`aS \^W_VWZ`W S^WYaS^SUZ U[Z _a X^S WZ [_[Z`^S`[_ VW ^_`S[_ \S^S Wb S^SYaZSWbWZ`aSVSVWZWXa`a^[Z[_WS \W^aVUSVS WU[ZUSWZ`W S
[[\W^S`bS
Z W [\^[TSZ`W UW]aW Z[ X^S U[[ ^WUTU[ZX[^W W _[U[ [_ a^`SV[SZS^ SU^WWV[^ VW \^_` S[ [U^V`[
[Z_W[ VW VZ_`^SUZ \S^S]aW[^VWZWSYW^WZ`WSSbW[^VWZWS S U[Z`SV[^S USW^S^WYaS^S^WU[\^[TSZ`W UW]aW SUWZV[X^S^S_[U[[_a^`SV[SZS^ W VZW^[ ^WUTV[ U[[U^V`[ [`[^YSV[ WZ _WS VWU[ZX[^VSV
8/6/2019 Sistema de Carta de Control Interno Crediplata[1]_2
61/70
W^Wb_[ W\WVWZ`W_ VW U^V`[_[`[^YSV[_ V[ZVW [_`^S[_ SYaZS_[T_W^bSU[ZW_ [__[_ ]aW Z[_WW_`Ua\WZV[U[ZWWYSWZ`[VWbSaSUZ[`[^YSWZ`[VWU^V`[_bYWZ`W_
[Z_W[ VW VZ_`^SUZ \S^S]aW [^VWZW S YW^WZ`W S S bW S [_^W_\[Z_STW_ VW [`[^YSWZ`[ VWU^V`[_ \S^S ]aW ^WYaS^UWZ S_[T_W^bSU[ZW_ VW [_ U^V`[_ SZ`W_WZaW^SV[_ __[ ZVaUSS[^ UaVSV[ S [_ SZS_`S_ S[WZ`[ VW [`[^YS^ [_ U^V`[_Ua\WZV[ [ WSZSV[ WZ WWYSWZ`[VWU^V`[_bYWZ`W_
W ^Wb_[ W\WVWZ`W_ VW U^V`[_ [`[^YSV[_ V[ZVW [_`^S[_SYaZS_ [T_W^bSU[ZW_ [_ _[_]aW Z[ _W W_` Ua\WZV[ U[Z WWYSWZ`[ VW bSaSUZ [`[^YSWZ`[ VW U^V`[_ bYWZ`W_ [_ Z`W^W_W_ Z[ _W W_`Z \SYSZV[U[[ W_` W_` STWUV[ \[^ [_\^[TWS_ ]aW W_` \S_SZV[ S
W\^W_S
[Z_W[ VW VZ_`^SUZ \S^S]aW [^VWZW S YW WZ`W S ZWVS`S[VXUSUZ VW WYSWZ`[ VW`[^YSWZ`[ VW bSaSUZ VW^V`[_ \S^SWb`S^W[`[^YSWZ`[VWS[_U^V`[_`WZW^aZX[^VSVWZ`^W S_ [XUZS_ VW S_ [ZSW___[ [^VWZW S YW^WZ`W _WUa\S\[^W_`[_W_W_WSUaW^V[VW
[Z_W[VWVZ_`^SUZVSZV[ S_XSUVSVW_ S [_ _[U[_ \SYSZV[ _[[[_ Z`W^W_W_VW [_ U^V`[_ \S^S _a\[_`W^[^ ^W\^[Y^SSUZ [^WXZSZUSUZ
W\^W_WZ`SWXa[[[_\S_[_\S^SaZTaWZ WbSZ`SWZ`[ VW S_[T_W^bSU[ZW_ \[^]aW S S XWUS Z[\WWZ`SZ S_ ^WU[WZVSU[ZW_ ZWbSZ`SZ S_ [T_W^bSU[ZW_\^W_WZ`SVS_ \[^ [_ SaV`[^W_W`W^Z[_Z`W^Z[_S
[Z_W[ VW VZ_`^SUZ \S^S]aW[^VWZWSYW^WZ`WUaSZV[WbSZ`WS_ [T_W^bSU[ZW_ W \WWZ`W S_^WU[WZVSU[ZW_ VW [_ WWZW_ WZX[^W_ W`V[_ \[^ [_ SaV`[^W_W`W^Z[_ Z`W^Z[_ S WVW^SUZ [WXWU`W Ua\WZV[ W Xa[W_`STWUV[ \S^S aZ TaWZWZ`WZVWZ`[ VW S_ U[^^WUU[ZW_ S[_WZ`W_[T_W^bSV[_ WZ TWZWXU[VWSU[[\W^S`bS
VW W WT^W VW _W S^WTSSV[S_\^[b_[ZW_SUSZ`VSVVW
[Z_W[ VW VZ_`^SUZ \S^S]aW [^VWZW S YW^WZ`W W`S [^VWZW[^ZVa[^WYSWZ`WSX[^S[Z`[_ VW U[ _W VWTW VWU[Z`STS^ S UaWZ`S ^[b_Z \S^S^V`[_ VW U[Z_a[ YWZ^U[b[aZ`S^S W_`W _WS W ^W_\SV[ [_a_`WZ`[ U[^^WU`[ \S^S ]aW SU[Z`SV[^S WXWU`W S ^W_\WU`bS
[\W^SUZ[^WY_`^[U[Z`STW
SZX[^SUZXZSZUW^SW_`SV_`USS VW W`WT^W VW XaW^W`V[ S S [Z_W[ZU[\W`SW^W\[^`WSZW[
[Z_W[ VW VZ_`^SUZ \S^S]aW [^VWZWSYW^WZ`W S S bW S S^`S[Z`SV[^S\S^S]aWU[\W`WWZSZX[^SUZ]aWXS`SWZWW\[^`W ZW[ aWY[ ^W` S[\[^`aZSWZ`WSSWVW^SUZS[_[Z_W[_ ^W_\WU`b[_ \S^S Wb` S^SYaZS[T_W^bSUZVWS
8/6/2019 Sistema de Carta de Control Interno Crediplata[1]_2
62/70
ZW S^]aW[VW USS YWZW^SZ[_WWZU[Z`^ VXW^WZUS _[T^SZ`W ZXS`SZ`W U[Z_VW^ZV[_W Z[^S SSUUZ VW S ^W_\[Z_STW VW SZW[
VW USS WZUS^YSVS \[^ S^`S WUSaUSSZ[
[Z_W[ VW VZ_`^SUZ \S^S]aW[^VWZWSYW^WZ`W S S bW S S_WZUS^YSVS_ VW SZW[ VW USSYWZW^SSUW^Z[`S^]aWWZWS^]aW[
\^SU`USV[ Z[ aT[ VXW^WZUSVWTZV[_W SZ`WZW W_`S X[^S VW`^STS[ ^WU[WZVZV[W_ SZ`WZW^TWZ ^W_YaS^VSV[_ [_ VZW^[_ VW S[[\W^S`bS
Z W S^]aW[ VW USS UUS _WWZU[Z`^ VXW^WZUS _[T^SZ`W VW _[W_ _[T^SZ`W U[Z_VW^ZV[_WVW_U[Z[UWZ`[ VW S_ SUU[ZW_ VWSZW[VW USS [VW [_ ^WYSWZ`[_VWUSS
[Z_W[ VW VZ_`^SUZ \S^S]aW [^VWZW S YW^WZ`W S S bW S S^`S[Z`SV[^S SZ`W_VWWZUS^YS^WSZW[ VW USS UUS S ^ VYS^a^S\ S_S_ \^WbSWZ`W\WWZ`S^[VWSX[^SU[[W_W`^STS[ SZW[ VW USS UUS VW_[ [V[VWTWVWWZ`^WYS^_W [_
^WYSWZ`[_ S_ Z[^S_ VW S
[ _W WbVWZUS S^]aW[_ VW USSYWZW^S VW USS UUS WZ_aS VW\S^`WVWS^W_\[Z_STWVWS[XUZSVWU[Z`STVSVVWS[XUZS\^ZU\S
[Z_W[ VW VZ_`^SUZ \S^S]aW [^VWZW S YW WZ`W S S bW S^W_\[Z_STW VW S [XUZS VWU[Z`STVSV S\^SU`]aW S^]aW[_ VWUSS \^[Y^SSV[_ \S^S W `[ VSVW USVSW_ U[Z S XZSVSVVW]aW[_ TSSZUW_ WZ_aSW_ `WZYSZ_a_`WZ`[_WSZWSU`[_
S XWUS S WZUS^YSVSVWSZW[VW USS YWZW^S Z[ S \^W_WZ`SV[VWUS^SUZa^SVSVWTWZW_
[Z_W[ VW VZ_`^SUZ \S^S]aW[^VWZWSYW^WZ`WWSS S_[[_^W_\[Z_STW_ VW SZW[ VW USS\^W_WZ`WZ\S^SS_WYa^S^ [_VZW^[_VWS [[\W^S`bS VW [Ua^^^ SYaZSWbWZ`aSVSV
[_[Z`[_\W^`V[_WZUa_`[VS\[^USSYWZW^SV[VWTW_W^Sa`[^SV[WVSZ`WaZSW_[aUZ^W_VWZUSVW [Z_W[ VW VZ_`^SUZ S SXWUS VW S^]aW[ S WZUS^YSVSVW_U[Z[UW UaZ`[ W_ [ [\W^`V[SZ`WZW^WZUSSYWZW^S
[Z_W[ VW VZ_`^SUZ \S^S]aW[^VWZWSYW^WZ`WWZU[[^VZSUZW`SZ W_[aUZ ^W_VWZUSV[ZVW ZV]aW S USZ`VSV S\W^`V[ SZ`WZW WZ USS YWZW^S`WZWZV[WZUaWZ`S]aWW_[TYS`[^[W` W_ S W_[aUZ \S^S Wb` S^SZ`WZW^[Z`[_ _a\W^[^W_ Wb`S^
SYaZS WbWZ`aSVSV VW \^VVS [^[T[_ ]aW ^Z S \W^aVUS^ S S[[\W^S`bS
SW_\[Z_STWWW_\[Z_STWVWSZW[VWUSSYWZW^SUSSUUSZ[UaWZ`SZU[ZV[UaWZ`[]aW[^VWZWSWZUS^YS`a^S VW SZW[ VW USS^W_\WU`bSWZ`W
[Z_W[ VW VZ_`^SUZ \S^S]aW [^VWZW S YW^WZ`W WZ USVS[\[^`aZVSVVWUSTS^VW\aW_`[_WZS_VbW^_S_[XUZS_VWS[[\W^S`bS_WS \[^ Z`W^WV[VWW[^ZVa`WZWZV[ WZ UaWZ`S ]aW W_ W ZU[
8/6/2019 Sistema de Carta de Control Interno Crediplata[1]_2
63/70
V[UaWZ`[V[ZVW_WW^W_\[Z_STUWW`^STS[WZUS^YSV[
SW_\[Z_STWVWSZW[VW USSYWZW^SWW_\[Z_STWVWUSSUUSZ[ UaWZ`SZ U[Z V[UaWZ`[ ]aW[^VWZW S WZUS^YS`a^SVWSZW[VW
USS^W_\WU`bSWZ`W
[Z_W[ VW VZ_`^SUZ \S^S]aW [^VWZW S YW^WZ`W S S bW S SU[Z`SV[^S\WWZ`WS S WZUS^YSVSVW USS YWZW^S WZUS^YSV[ VW USS
UUS SZ`W_ VW WZ`^WYS^W W US^Y[S__[ WZ`^WYaW S_ Z[^S_ [^WYSWZ`[_W`V[_\[^S
%WWZU[Z`^ ^WUT[ Z`W^Z[VW USSUUS _Z W VW S \W^_[ZSWZUS^YSVSVWSa`[^S^WYS_`[
[Z_W[ VW VZ_`^SUZ \S^S]aW [^VWZW S YW^WZ`W \[^ _aZ`W^WV[ S S bW S ^ VcZa^S\ S_S_ WZUS^YSV[ VWSZW[ VW USS UUS \S^S SUW^X^S^ S YW^WZ`W [ XaZU[ZS^[WZUS^YSV[ VW \[ZW W WZ [_^WUT[_ VW USS Z`W^Z[ WZ _WS VWU[Z[UWZ`[ VW YS_`[[\[^`aZSWZ`W
8
S^`Ua[ [U`Sb[ VW[Z`^S`[ VW^_`S[ V[ZVWWZaZUSW S^` VWVY[bW_`WXaWVW^[YSV[\[^W VW VW ZW^[ VW S[
[Z_W[ VW VZ_`^SUZ \S^S]aW [^VWZW S YW^WZ`W^WYaS^UW [_U[Z`^S`[_ VW \^_`S[_ VWSZV[ _ZWXWU`[W S^`Ua[ [U`Sb[ `WZWZV[ WZUaWZ`S]aWW_`WS^`VWVY[b X aW VW^[YSV[ S_ Wb`S^ S[[\W^S`bS `WZW^ SYZ \^[TWS SS ^W__`WZUS VW \SY[ VW SYaZ[__[U[_U[ZU^V`[_bYWZ`W_
Z W [Z`^S`[ VW ^_`S[_ Z[X^S W ^W\^W_WZ`SZ`W WYS VW S[[\W^S`bS _[[ [SUWW_[U[ WZSYaZS_bWUW__aUZaYW
[Z_W[ VW VZ_`^SUZ \S^S]aW U[[^VZW U[ZW ^ V^Z W[_W^ SU`aS \^W_VWZ`W S^WYaS^SUZ U[Z _a X^S WZ [_[Z`^S`[_ VW ^_`S[_ \S^S Wb S^SYaZSWbWZ`aSVSVWZWXa`a^[Z[_WS \W^aVUSVS WU[ZUSWZ`W S[[\W^S`bS
Z W [\^[TSZ`W UW]aW Z[ X^S U[[ ^WUTU[ZX[^W W _[U[ [_ a^`SV[SZS^ SU^WWV[^ VW \^_` S[ [U^V`[
[Z_W[ VW VZ_`^SUZ \S^S]aW[^VWZWSYW^WZ`WSSbW[^VWZWS S U[Z`SV[^S USW^S^WYaS^S^WU[\^[TSZ`W UW]aW SUWZV[X^S^S_[U[[_a^`SV[SZS^ W VZW^[ ^WUTV[ U[[
U^V`[ [`[^YSV[ WZ _WS VWU[ZX[^VSV
W ^Wb_[ W\WVWZ`W_ VW U^V`[_[`[^YSV[_ V[ZVW [_`^S[_ SYaZS_[T_W^bSU[ZW_ [__[_ ]aW Z[_WW_`Ua\WZV[U[ZWWYSWZ`[VWbSaSUZ[`[^YSWZ`[VWU^V`[_bYWZ`W_
[Z_W[ VW VZ_`^SUZ \S^S]aW [^VWZW S YW^WZ`W S S bW S [_^W_\[Z_STW_ VW [`[^YSWZ`[ VWU^V`[_ \S^S ]aW ^WYaS^UWZ S_[T_W^bSU[ZW_ VW [_ U^V`[_ SZ`W_WZaW^SV[_ __[ ZVaUSS[^ UaVSV[ S [_ SZS_`S_ S
8/6/2019 Sistema de Carta de Control Interno Crediplata[1]_2
64/70
[WZ`[ VW [`[^YS^ [_ U^V`[_Ua\WZV[ [ WSZSV[ WZ WWYSWZ`[VWU^V`[_bYWZ`W_
WYSWZ`[ VW bSaSUZ [`[^YSWZ`[ VW U^V`[_ VWTW VW[VXUS^_WU[Z_VW^SZV[ [_UST[_
]aWaT[WZSU[[\W^S`bS
[Z_W[ VW VZ_`^SUZ \S^S]aW [^VWZW S YW^WZ`W S ZWVS`S[VXUSUZ VW WYSWZ`[ VW
bSaSUZ [`[^YSWZ`[ VWU^V`[_ \S^S Wb`S^ W [`[^YSWZ`[VWS[_U^V`[_`WZW^aZX[^VSVU[Z S [XUZS VW aSZUS[ ]aW^WUWZ`WWZ`WXaWZSaYa^SVS
8
W ^Wb_[ W\WVWZ`W_ VW U^V`[_[`[^YSV[_ V[ZVW [_`^S[_ SYaZS_[T_W^bSU[ZW_ [__[_ ]aW Z[_WW_`Ua\WZV[U[ZWWYSWZ`[VWbSaSUZ[`[^YSWZ`[VWU^V`[_bYWZ`W_ [_ Z`W^W_W_ Z[ _W W_`Z
\SYSZV[ U[[W_`W_`STWUV[ \[^SU[aZ`a^S ]aW W_` \S_SZV[ SW\^W_S
[Z_W[ VW VZ_`^SUZ \S^S]aW [^VWZW S YW^WZ`W S ZWVS`S[VXUSUZ VW WYSWZ`[ VWbSaSUZ [`[^YSWZ`[ VWU^V`[_ \S^S Wb`S^ W [`[^YSWZ`[VWS[_U^V`[_`WZW^aZX[^VSV
WZ`^WS_[XUZS_[ZSW___[ [^VWZW S YW^WZ`W _WUa\S\[^W_`[_W_W_WSUaW^V[VW[Z_W[VWVZ_`^SUZVSZV[ S_XSUVSVW_ S [_ _[U[_ \SYSZV[ _[[[_ Z`W^W_W_VW [_ U^V`[_ \S^S _a\[_`W^[^^W\^[Y^SSUZ
Z W S^]aW[ VW USS YWZW^S _WWZU[Z`^VXW^WZUSXS`SZ`WVW_[W_
[Z_W[ VW VZ_`^SUZ \S^S]aW [^VWZW S YW WZ`W S S bW SSVZ_`^SV[^ \S^S ]aW [^VWZW SZWVS`S ^W\[_UZ VW X S`SZ`WWZU[Z`^SVS WZ USS YWZW^S VW S[XUZSVWaSZUS[
[ _W WbVWZUS S^]aW[_ VW USSYWZW^S USS UUSWZ_aSVW\S^`WVW S ^W_\[Z_STW VW S [XUZS VWU[Z`STVSVVWS[XUZS\^ZU\S
[Z_W[ VW VZ_`^SUZ \S^S]aW [^VWZW S YW WZ`W S S bW S^W_\[Z_STW VW S [XUZS VWU[Z`STVSV \^SU`]aW S^]aW[_ VWUSS \^[Y^SSVS_ Z[ \^[Y^SSVS_U[Z S XZSVSVVW]aW [_ TSSZUW_WZ_aSW_ `^W_`^SW_ `WZYSZ_a_`WZ`[
S U[[\W^S`bSZ[ S ^WUSSV[ZS _[U`SV[ S VWUS^SUZ a^SVSVWTWZW_S[_WZUS^YSV[_VWSZW[VWUSSYWZW^SUSSUUSVWaSZUS[
[Z_W[ VW VZ_`^SUZ \S^S]aW[^VWZWSYW^WZ`WWSS S_[[_^W_\[Z_STW_ VW SZW[ VW USS\^W_WZ`WZ8\S^SS_WYa^S^ [_VZW^[_VWS [[\W^S`bS VW [Ua^^^ SYaZSWbWZ`aSVSV
[_[Z`[_\W^`V[_WZUa_`[VS\[^USSYWZW^SV[VWTW_W^Sa`[^SV[
[Z_W[ VW VZ_`^SUZ \S^S]aW[^VWZWSYW^WZ`WWZU[[^VZSUZ
8/6/2019 Sistema de Carta de Control Interno Crediplata[1]_2
65/70
WVSZ`WaZSW_[aUZ^W_VWZUSVW [Z_W[ VW VZ_`^SUZ S SXWUS VW S^]aW[ S WZUS^YSVSVW_U[Z[UW UaZ`[ W_ [ [\W^`V[SZ`WZW^WZUSSYWZW^S
W`SZ W_[aUZ ^W_VWZUSV[ZVW ZV]aW S USZ`VSV S\W^`V[ SZ`WZW WZ USS YWZW^S`WZWZV[WZUaWZ`S]aWW_[TYS`[^[W` W_ S W_[aUZ \S^S Wb` S^SZ`WZW^[Z`[_ _a\W^[^W_ Wb`S^SYaZS WbWZ`aSVSV VW \^VVS [^[T[_ ]aW ^Z S \W^aVUS^ S S[[\W^S`bS
[_^W_\[Z_STW_VWSZW[VWUSSYWZW^S USS UUS Z[ UaWZ`SZ U[ZV[UaWZ`[]aW[^VWZWSWZUS^YS`a^S
[Z_W[ VW VZ_`^SUZ \S^S]aW [^VWZW S YW^WZ`W WZ USVS[\[^`aZVSVVWUSTS^VW\aW_`[_WZS_VbW^_S_[XUZS_VWS[[\W^S`bS_WS \[^ Z`W^WV[ VW W[^ZVaa [`^S US_W VW [^VWZ `WZWZV[ WZUaWZ`S ]aW W_ W ZU[ V[UaWZ`[V[ZVW_WW^W_\[Z_STUWW`^STS[WZUS^YSV[ _ SZ `^S`ZV[_W VWVZW^[VWS[[\W^S`bS
S`SWZ`^WYS^S[_^W_\[Z_STW_VWUSS YWZW^S USS UUS [_^WYSWZ`[_ W`V[_ \[^ S _[T^WU[\^[TSZ`W_VW\SY[
[Z_W[ VW VZ_`^SUZ \S^S]aW [^VWZW S YW^WZ`W S S bW SSU[Z`SV[^S\WWZ`WS S WZUS^YSVSVW USS YWZW^S WZUS^YSV[ VW USSUUS SZ`W_ VW WZ`^
Top Related