NORMA DE AUDITORÍA 510

1250$'($8',725Ì$
1$7UDEDMRV,QLFLDOHV²%DODQFHGH$SHUWXUD
&217(1,'2
3iUUDIRV
,QWURGXFFLyQ
3URFHGLPLHQWRVGHDXGLWRUtD
&RQFOXVLRQHV\GLFWDPHQGHDXGLWRUtD
²
²
²
/D 1RUPD GH $XGLWRUtD 1$ ´7UDEDMRV LQLFLDOHV ² %DODQFH GH $SHUWXUDµ GHEHUi OHHUVH HQ HO
FRQWH[WR GHO ´3UHIDFLR DODV 1RUPDV,QWHUQDFLRQDOHVGH &RQWUROGH&DOLGDG $XGLWRUtD 5HYLVLyQ 2WURV
WUDEDMRVSDUDDWHVWLJXDU\6HUYLFLRV5HODFLRQDGRVµTXHH[SRQHODDSOLFDFLyQ\DXWRULGDGGHODV1,$V
1250$'($8',725Ì$
1$7UDEDMRV,QLFLDOHV²%DODQFHGH$SHUWXUD
,QWURGXFFLyQ
(O SURSyVLWR GH HVWD 1RUPD GH $XGLWRUtD 1$ HV HVWDEOHFHU QRUPDV \ SURSRUFLRQDU
OLQHDPLHQWRVUHVSHFWRGHORVVDOGRVGHDSHUWXUDFXDQGRORVHVWDGRVILQDQFLHURVVRQDXGLWDGRV
SRUSULPHUDYH]RFXDQGRORVHVWDGRVILQDQFLHURVGHOSHULRGRDQWHULRUIXHURQDXGLWDGRVSRU
RWUR DXGLWRU (VWD 1$ GHEHUtD WDPELpQ FRQVLGHUDUVH GH PRGR TXH HO DXGLWRU VH KDJD
FRQVFLHQWHGHODVFRQWLQJHQFLDV\FRPSURPLVRVH[LVWHQWHVDOSULQFLSLRGHOSHULRGR/DVJXtDV
GH DXGLWRUtD \ UHTXHULPLHQWRV GH LQIRUPDFLyQ UHODFLRQDGRV FRQ FRPSDUDWLYRV VH
SURSRUFLRQDQHQ1$&RPSDUDWLYRV
3DUDWUDEDMRVGHDXGLWRUtDLQLFLDOHVHODXGLWRUGHEHUiREWHQHUHYLGHQFLDVXILFLHQWHDSURSLDGD
GHDXGLWRUtDGHTXH
D
ORV VDOGRV GH DSHUWXUD QR FRQWHQJDQ UHSUHVHQWDFLRQHV HUUyQHDV TXH GH PDQHUD
LPSRUWDQWHDIHFWHQORVHVWDGRVILQDQFLHURVGHOSHULRGRDFWXDO
E
ORV VDOGRV GH FLHUUH GHO SHULRGR DQWHULRU KDQ VLGR SDVDGRV FRUUHFWDPHQWH DO SHULRGR
DFWXDORFXDQGRVHDDSURSLDGRKDQVLGRUHH[SUHVDGRV\
F
ODVSROtWLFDVFRQWDEOHVDSURSLDGDVVRQDSOLFDGDVFRQVLVWHQWHPHQWHRTXHORVFDPELRV
HQ SROtWLFDV FRQWDEOHV KDQ VLGR FRQWDELOL]DGRV HQ IRUPD DSURSLDGD \ UHYHODGRV HQ
IRUPDDGHFXDGD
´6DOGRVGHDSHUWXUDµVLJQLILFDDTXHOORVVDOGRVGHFXHQWDTXHH[LVWHQDOSULQFLSLRGHOSHULRGR
/RV VDOGRV GH DSHUWXUD VH EDVDQ HQ ORV VDOGRV GH FLHUUH GHO SHULRGR DQWHULRU \ UHIOHMDQ ORV
HIHFWRVGH
D
WUDQVDFFLRQHVGHSHULRGRVDQWHULRUHV\
E
SROtWLFDVFRQWDEOHVDSOLFDGDVHQHOSHULRGRDQWHULRU
(Q XQ WUDEDMR LQLFLDO GH DXGLWRUtD HO DXGLWRU QR KDEUi REWHQLGR SUHYLDPHQWH HYLGHQFLD GH
DXGLWRUtDTXHVRSRUWHGLFKRVVDOGRVGHDSHUWXUD
3URFHGLPLHQWRVGHDXGLWRUtD
/D VXILFLHQFLD \ SURSLHGDG GH OD HYLGHQFLD GH DXGLWRUtD TXH HO DXGLWRU QHFHVLWDUi REWHQHU
UHVSHFWRGHORVVDOGRVGHDSHUWXUDGHSHQGHGHDVXQWRVFRPR
/DVSROtWLFDVFRQWDEOHVVHJXLGDVSRUODHQWLGDG
6LORVHVWDGRVILQDQFLHURVGHOSHULRGRDQWHULRUIXHURQDXGLWDGRV\GHVHUDVtVLHOGLFWDPHQ
GHODXGLWRUIXHPRGLILFDGR
/D QDWXUDOH]D GH ODV FXHQWDV \ HO ULHVJR GH UHSUHVHQWDFLRQHV HUUyQHDV UHODWLYDV HQ ORV
HVWDGRVILQDQFLHURVGHOSHULRGRDFWXDO
/D LPSRUWDQFLD UHODWLYD GH ORV VDOGRV GH DSHUWXUD UHODWLYD D ORV HVWDGRV ILQDQFLHURV GHO
SHULRGRDFWXDO
9pDVHDQH[R)DFWRUHVMXVWLILFDWLYRVGHFRQYHUJHQFLD
9HU1&6HDFHSWDHQFLHUWDVFLUFXQVWDQFLDVODUHH[SUHVLyQUHWURDFWLYDGHHUURUHV
(O DXGLWRU QHFHVLWDUi FRQVLGHUDU VL ORV VDOGRV GH DSHUWXUD UHIOHMDQ OD DSOLFDFLyQ GH SROtWLFDV
FRQWDEOHV DSURSLDGDV \ TXH HVDV SROtWLFDV VRQ DSOLFDGDV FRQVLVWHQWHPHQWH HQ ORV HVWDGRV
ILQDQFLHURVGHOSHULRGRDFWXDO&XDQGRKD\FXDOHVTXLHUFDPELRVHQODVSROtWLFDVFRQWDEOHVR
FRQVHFXHQWHPHQWH VX DSOLFDFLyQ HO DXGLWRU GHEHUi FRQVLGHUDU VL VRQ DSURSLDGRV \
FRQWDELOL]DGRVHQIRUPDGHELGD\UHYHODGRVDGHFXDGDPHQWH
&XDQGR ORV HVWDGRV ILQDQFLHURV GHO SHULRGR DQWHULRU IXHURQ DXGLWDGRV SRU RWUR DXGLWRU HO
DXGLWRU DFWXDO SXHGH HVWDU HQ SRVLELOLGDG GH REWHQHU HYLGHQFLD VXILFLHQWH DSURSLDGD GH
DXGLWRUtD UHVSHFWR GH ORV VDOGRV GH DSHUWXUD DO UHYLVDU ORV SDSHOHV GH WUDEDMR GHO DXGLWRU
DQWHFHVRU (Q HVWDVFLUFXQVWDQFLDV HODXGLWRU DFWXDOWDPELpQ FRQVLGHUDUtDOD FRPSHWHQFLD
SURIHVLRQDO H LQGHSHQGHQFLD GHO DXGLWRU DQWHFHVRU 6L HO GLFWDPHQ GHO DXGLWRU GHO SHULRGR
DQWHULRUIXHPRGLILFDGRHODXGLWRUGHEHUtDSUHVWDUHVSHFLDODWHQFLyQHQHOSHULRGRDFWXDODO
DVXQWRUHVXOWDGRGHODPRGLILFDFLyQ
$QWHV GH FRPXQLFDUVH FRQ HO DXGLWRU DQWHFHVRU HO DXGLWRU DFWXDO QHFHVLWDUi FRQVLGHUDU HO
&yGLJRGH eWLFDSDUD &RQWDGRUHV 3URIHVLRQDOHV HPLWLGR SRUOD )HGHUDFLyQ,QWHUQDFLRQDO GH
&RQWDGRUHV
&XDQGRORVHVWDGRVILQDQFLHURVGHOSHULRGRDQWHULRUQRIXHURQDXGLWDGRVRFXDQGRHODXGLWRU
QR SXHGH HVWDU VDWLVIHFKR FRQ HO XVR GH ORV SURFHGLPLHQWRV GHVFULWRV HQ HO SiUUDIR HO
DXGLWRUQHFHVLWDUiGHVHPSHxDURWURVSURFHGLPLHQWRVFRPRORVGLVFXWLGRVHQORVSiUUDIRV\
3DUDDFWLYRV\SDVLYRVFLUFXODQWHVRUGLQDULDPHQWHSXHGHREWHQHUVHDOJXQDHYLGHQFLDFRPR
SDUWHGHORVSURFHGLPLHQWRVGHODDXGLWRUtDGHOSHUtRGRDFWXDO3RUHMHPSORHOFREURSDJR
GHVDOGRVGHDSHUWXUDGHFXHQWDVSRUFREUDUFXHQWDVSRUSDJDUGXUDQWHHOSHULRGRDFWXDO
SURSRUFLRQDUi DOJXQD HYLGHQFLD GH DXGLWRUtD GH VX H[LVWHQFLD GHUHFKRV \ REOLJDFLRQHV
LQWHJULGDG\YDOXDFLyQDOSULQFLSLRGHOSHULRGR(QHOFDVRGHLQYHQWDULRVVLQHPEDUJRHVPiV
GLItFLO SDUD HO DXGLWRU HVWDU VDWLVIHFKR UHVSHFWR GHO LQYHQWDULR HQ H[LVWHQFLD DO SULQFLSLR GHO
SHULRGR3RUORWDQWRRUGLQDULDPHQWHVRQQHFHVDULRVSURFHGLPLHQWRVDGLFLRQDOHVWDOHVFRPR
REVHUYDUXQDWRPDDFWXDOGHLQYHQWDULRItVLFR\FRQFLOLDUORFRQODVFDQWLGDGHVGHOLQYHQWDULR
GH DSHUWXUD FRPSUREDQGR OD YDOXDFLyQ GH ODV SDUWLGDV GHO LQYHQWDULR GH DSHUWXUD \
FRPSUREDQGRODXWLOLGDGEUXWD\HOFRUWH8QDFRPELQDFLyQGHHVWRVSURFHGLPLHQWRVSXHGH
SURSRUFLRQDUVXILFLHQWHHYLGHQFLDDSURSLDGDGHDXGLWRUtD
3DUDDFWLYRV\SDVLYRVQRFLUFXODQWHVFRPRDFWLYRVILMRVLQYHUVLRQHV\GHXGDDODUJRSOD]RHO
DXGLWRU RUGLQDULDPHQWH GHEHUi H[DPLQDUORV UHJLVWURV VXE\DFHQWHV DORV VDOGRV GH DSHUWXUD
(QFLHUWRVFDVRVHODXGLWRUTXL]iSXHGDREWHQHUFRQILUPDFLyQGHORVVDOGRVGHDSHUWXUDFRQ
WHUFHUDV SDUWHV SRU HMHPSOR SDUD GHXGDV H LQYHUVLRQHV D ODUJR SOD]R (Q RWURV FDVRV HO
DXGLWRUSXHGHQHFHVLWDUUHDOL]DUSURFHGLPLHQWRVGHDXGLWRUtDDGLFLRQDOHV
&RQFOXVLRQHVGHDXGLWRUtD\GLFWiPHQHV
6LGHVSXpVGHGHVHPSHxDUORVSURFHGLPLHQWRVLQFOX\HQGRORVH[SXHVWRVDUULEDHODXGLWRUQR
SXHGH REWHQHU HYLGHQFLD VXILFLHQWH DSURSLDGD GH DXGLWRUtD FRQFHUQLHQWH D ORV VDOGRV GH
DSHUWXUDHOGLFWDPHQGHODXGLWRUGHEHUtDLQFOXLU
D
XQDRSLQLyQFDOLILFDGDSRUHMHPSOR
´1RREVHUYDPRVHOFRQWHRGHOLQYHQWDULRItVLFRGHFODUDGRHQ;;;HQ'LFLHPEUHGH
[[\DTXHGLFKDIHFKDIXHDQWHULRUDQXHVWURQRPEUDPLHQWRFRPRDXGLWRUHV1R
SXGLPRVTXHGDUVDWLVIHFKRVUHVSHFWRGHODVFDQWLGDGHVGHOLQYHQWDULRHQHVDIHFKD
VHJ~QRWURVSURFHGLPLHQWRVGHDXGLWRUtD
9pDVHDQH[R )DFWRUHVMXVWLILFDWLYRVGHFRQYHUJHQFLD
9pDVHDQH[R )DFWRUHVMXVWLILFDWLYRVGHFRQYHUJHQFLD
(Q QXHVWUD RSLQLyQ H[FHSWR SRU ORV HIHFWRV GH DTXHOORV DMXVWHV VL KD\ DOJXQR TXH
SXGLHUDQKDEHUVLGRGHWHUPLQDGRVFRPRQHFHVDULRVVLKXELpUDPRVSRGLGRREVHUYDU
HO FRQWHR GHO LQYHQWDULR ItVLFR \ TXHGDU VDWLVIHFKRV UHVSHFWR GHO VDOGR GH DSHUWXUD
GHO LQYHQWDULR ORV HVWDGRV ILQDQFLHURV GDQ XQD YLVLyQ YHUGDGHUD \ DSURSLDGD R
´SUHVHQWDQUD]RQDEOHPHQWHUHVSHFWRGHWRGRORLPSRUWDQWHµODSRVLFLyQILQDQFLHUD
GHDO GH 'LFLHPEUHGH [[\ORV UHVXOWDGRVGH VXV RSHUDFLRQHV\VXV IOXMRVGH
HIHFWLYRSDUDHODxRTXHILQDOL]yHQWRQFHVGHDFXHUGRFRQµ
E
XQDDEVWHQFLyQGHRSLQLyQR
F
HQ DTXHOODV MXULVGLFFLRQHV GRQGHVHD SHUPLWLGRXQD RSLQLyQ TXH VHD FDOLILFDGD R GH
DEVWHQFLyQ UHVSHFWR GH ORV UHVXOWDGRVGH RSHUDFLRQHV \ QR FDOLILFDGD UHVSHFWR GH OD
SRVLFLyQILQDQFLHUDSRUHMHPSOR
´1RREVHUYDPRVHOFRQWHRGHOLQYHQWDULRItVLFRGHFODUDGRHQ;;;DOGHGLFLHPEUH
GH[[\DTXHHVDIHFKDIXHDQWHULRUDQXHVWURQRPEUDPLHQWRFRPRDXGLWRUHV1R
SXGLPRVTXHGDUVDWLVIHFKRVUHVSHFWRGHODVFDQWLGDGHVGHOLQYHQWDULRHQHVDIHFKD
SRURWURVSURFHGLPLHQWRVGHDXGLWRUtD
$FDXVDGHODLPSRUWDQFLDGHHVWHDVXQWRHQUHODFLyQFRQHOHVWDGRGHUHVXOWDGRVGH
OD &RPSDxtD SDUD HO DxR KDVWD 'LFLHPEUH GH [[ QR HVWDPRV HQ SRVLFLyQ GH
H[SUHVDU\QRORKDFHPRVXQDRSLQLyQVREUHHOHVWDGRGHUHVXOWDGRV\HOHVWDGRGH
IOXMRVGHHIHFWLYRSDUDHODxRTXHWHUPLQyHQWRQFHV
(Q QXHVWUD RSLQLyQ HO EDODQFH JHQHUDO GD XQD YLVLyQ YHUGDGHUD \ MXVWD GH R
´SUHVHQWD UD]RQDEOHPHQWH UHVSHFWRGHWRGRORLPSRUWDQWHµOD SRVLFLyQILQDQFLHUD
GHOD&RPSDxtDDOGHGLFLHPEUHGH[[GHDFXHUGRFRQµ
6L ORV VDOGRV GH DSHUWXUD FRQWLHQHQ UHSUHVHQWDFLRQHV HUUyQHDV TXH SXGLHUDQ DIHFWDU GH
PDQHUDLPSRUWDQWHORVHVWDGRVILQDQFLHURVGHOSHULRGRDFWXDOHODXGLWRUGHEHUtDLQIRUPDUD
OD DGPLQLVWUDFLyQ \ GHVSXpV GH KDEHU REWHQLGR OD DXWRUL]DFLyQ GH OD DGPLQLVWUDFLyQ DO
DXGLWRUDQWHFHVRUVLORKD\66LHOHIHFWRGHODUHSUHVHQWDFLyQHUUyQHDQRHVWiFRQWDELOL]DGR
HQIRUPDDSURSLDGD\UHYHODGRHQIRUPDDGHFXDGDHODXGLWRUGHEHUtDH[SUHVDUXQDRSLQLyQ
FDOLILFDGDFRQVDOYHGDGRXQDRSLQLyQDGYHUVDVHJ~QVHDDSURSLDGR
6L ODV SROtWLFDV FRQWDEOHV GHO SHULRGR DFWXDO QR KDQ VLGR DSOLFDGDV FRQVLVWHQWHPHQWH HQ
UHODFLyQ FRQ ORV VDOGRV GH DSHUWXUD \ VL HO FDPELR QR KD VLGR FRQWDELOL]DGR HQ IRUPD
DSURSLDGD \ UHYHODGR HQ IRUPD DGHFXDGD HO DXGLWRU GHEHUtD H[SUHVDU XQD RSLQLyQ
FDOLILFDGDFRQVDOYHGDGRXQDRSLQLyQDGYHUVDVHJ~QVHDDSURSLDGR
6LHOGLFWDPHQGHODXGLWRUGHOSHULRGRDQWHULRUGHODHQWLGDGIXHFRQVDOYHGDGHVHODXGLWRU
GHEHUtD FRQVLGHUDU HOHIHFWRFRQVHFXHQWHVREUHORVHVWDGRV ILQDQFLHURV GHOSHULRGR DFWXDO
3RU HMHPSOR VL KXER XQD OLPLWDFLyQ DO DOFDQFH FRPR OD GHELGD D OD LQFDSDFLGDG GH
GHWHUPLQDU HO LQYHQWDULR GH DSHUWXUD HQ HO SHULRGR DQWHULRU HO DXGLWRU SXHGH QR QHFHVLWDU
FDOLILFDU R DEVWHQHUVH GH OD RSLQLyQ GH DXGLWRUtD GHO SHULRGR DFWXDO 6LQ HPEDUJR VL XQD
VDOYHGDGUHVSHFWRGHORVHVWDGRVILQDQFLHURVGHOSHULRGRDQWHULRUVLJXHVLHQGRUHOHYDQWH\GH
LPSRUWDQFLD UHODWLYD SDUD ORV HVWDGRV ILQDQFLHURV GHO SHULRGR DFWXDO HO DXGLWRU GHEHUi
PRGLILFDUHQFRQIRUPLGDGHOGLFWDPHQDFWXDOGHODXGLWRU
)HFKDGHYLJHQFLD
(VWDQRUPDGHDXGLWRUtDHQWUDHQYLJHQFLDDSDUWLUGHOGHHQHURGH6HDFRQVHMDVXDSOLFDFLyQ
DQWLFLSDGD SDUD OR FXDO HO DXGLWRU GHEH WRPDU ODV SUHYLVLRQHV TXH LPSOLFDQ DSOLFDU ODV 1$V HQ ORV
FRPSURPLVRVDVXPLGRV\HODOFDQFHGHVXWUDEDMR
$1(;2
)$&725(6-867,),&$7,926'(&219(5*(1&,$
6LQyQLPRV\DFODUDFLRQHVGHOD
5HIHUHQFLD 7HUPLQRORJtD
XWLOL]DGDHQ
3iUUDIR
OD1$
1RUPD
\
$XGLWRU
SUHGHFHVRU
WHUPLQRORJtD
7DPELpQOODPDGRDXGLWRUSUHFXUVRU6HUHILHUHDXQDXGLWRUTXHKD
UHQXQFLDGRRTXHVHOHKDQRWLILFDGRTXHVXVVHUYLFLRVKDQWHUPLQDGR\
TXHH[LVWHXQDXGLWRUVXFHVRU
&XDQGRORVHVWDGRVILQDQFLHURVGHOSHULRGRDQWHULRUIXHURQDXGLWDGRV
SRURWURDXGLWRU
$FWLYRV
\ $FWLYRV\SDVLYRVQRFRUULHQWHV
SDVLYRV QR
FLUFXODQWHV