Include P12 V2 - ICEXFIL

ICEXFIL.CH

 #DEFINE STR0001 FWI18NLang("ICEXFIL","STR0001",1)
#DEFINE STR0002 FWI18NLang("ICEXFIL","STR0002",2)
#DEFINE STR0003 FWI18NLang("ICEXFIL","STR0003",3)
#DEFINE STR0004 FWI18NLang("ICEXFIL","STR0004",4)
#DEFINE STR0005 FWI18NLang("ICEXFIL","STR0005",5)
#DEFINE STR0006 FWI18NLang("ICEXFIL","STR0006",6)
#DEFINE STR0007 FWI18NLang("ICEXFIL","STR0007",7)
#DEFINE STR0008 FWI18NLang("ICEXFIL","STR0008",8)
#DEFINE STR0009 FWI18NLang("ICEXFIL","STR0009",9)
#DEFINE STR0010 FWI18NLang("ICEXFIL","STR0010",10)
#DEFINE STR0011 FWI18NLang("ICEXFIL","STR0011",11)
#DEFINE STR0012 FWI18NLang("ICEXFIL","STR0012",12)
#DEFINE STR0013 FWI18NLang("ICEXFIL","STR0013",13)
#DEFINE STR0014 FWI18NLang("ICEXFIL","STR0014",14)
#DEFINE STR0015 FWI18NLang("ICEXFIL","STR0015",15)
#DEFINE STR0016 FWI18NLang("ICEXFIL","STR0016",16)
#DEFINE STR0017 FWI18NLang("ICEXFIL","STR0017",17)
#DEFINE STR0018 FWI18NLang("ICEXFIL","STR0018",18)
#DEFINE STR0019 FWI18NLang("ICEXFIL","STR0019",19)
#DEFINE STR0020 FWI18NLang("ICEXFIL","STR0020",20)
#DEFINE STR0021 FWI18NLang("ICEXFIL","STR0021",21)
#DEFINE STR0022 FWI18NLang("ICEXFIL","STR0022",22)
#DEFINE STR0023 FWI18NLang("ICEXFIL","STR0023",23)
#DEFINE STR0024 FWI18NLang("ICEXFIL","STR0024",24)
#DEFINE STR0025 FWI18NLang("ICEXFIL","STR0025",25)
#DEFINE STR0026 FWI18NLang("ICEXFIL","STR0026",26)
#DEFINE STR0027 FWI18NLang("ICEXFIL","STR0027",27)
#DEFINE STR0028 FWI18NLang("ICEXFIL","STR0028",28)
#DEFINE STR0029 FWI18NLang("ICEXFIL","STR0029",29)
#DEFINE STR0030 FWI18NLang("ICEXFIL","STR0030",30)
#DEFINE STR0031 FWI18NLang("ICEXFIL","STR0031",31)
#DEFINE STR0032 FWI18NLang("ICEXFIL","STR0032",32)
#DEFINE STR0033 FWI18NLang("ICEXFIL","STR0033",33)
#DEFINE STR0034 FWI18NLang("ICEXFIL","STR0034",34)
#DEFINE STR0035 FWI18NLang("ICEXFIL","STR0035",35)
#DEFINE STR0036 FWI18NLang("ICEXFIL","STR0036",36)
#DEFINE STR0037 FWI18NLang("ICEXFIL","STR0037",37)
#DEFINE STR0038 FWI18NLang("ICEXFIL","STR0038",38)
#DEFINE STR0039 FWI18NLang("ICEXFIL","STR0039",39)
#DEFINE STR0040 FWI18NLang("ICEXFIL","STR0040",40)
#DEFINE STR0041 FWI18NLang("ICEXFIL","STR0041",41)
#DEFINE STR0042 FWI18NLang("ICEXFIL","STR0042",42)
#DEFINE STR0043 FWI18NLang("ICEXFIL","STR0043",43)
#DEFINE STR0044 FWI18NLang("ICEXFIL","STR0044",44)
#DEFINE STR0045 FWI18NLang("ICEXFIL","STR0045",45)
#DEFINE STR0046 FWI18NLang("ICEXFIL","STR0046",46)
#DEFINE STR0047 FWI18NLang("ICEXFIL","STR0047",47)
#DEFINE STR0048 FWI18NLang("ICEXFIL","STR0048",48)
#DEFINE STR0049 FWI18NLang("ICEXFIL","STR0049",49)
#DEFINE STR0050 FWI18NLang("ICEXFIL","STR0050",50)
#DEFINE STR0051 FWI18NLang("ICEXFIL","STR0051",51)
#DEFINE STR0052 FWI18NLang("ICEXFIL","STR0052",52)
#DEFINE STR0053 FWI18NLang("ICEXFIL","STR0053",53)
#DEFINE STR0054 FWI18NLang("ICEXFIL","STR0054",54)
#DEFINE STR0055 FWI18NLang("ICEXFIL","STR0055",55)
#DEFINE STR0056 FWI18NLang("ICEXFIL","STR0056",56)
#DEFINE STR0057 FWI18NLang("ICEXFIL","STR0057",57)
#DEFINE STR0058 FWI18NLang("ICEXFIL","STR0058",58)
#DEFINE STR0059 FWI18NLang("ICEXFIL","STR0059",59)
#DEFINE STR0060 FWI18NLang("ICEXFIL","STR0060",60)
#DEFINE STR0061 FWI18NLang("ICEXFIL","STR0061",61)
#DEFINE STR0062 FWI18NLang("ICEXFIL","STR0062",62)
#DEFINE STR0063 FWI18NLang("ICEXFIL","STR0063",63)
#DEFINE STR0064 FWI18NLang("ICEXFIL","STR0064",64)
#DEFINE STR0065 FWI18NLang("ICEXFIL","STR0065",65)
#DEFINE STR0066 FWI18NLang("ICEXFIL","STR0066",66)
#DEFINE STR0067 FWI18NLang("ICEXFIL","STR0067",67)
#DEFINE STR0068 FWI18NLang("ICEXFIL","STR0068",68)
#DEFINE STR0069 FWI18NLang("ICEXFIL","STR0069",69)
#DEFINE STR0070 FWI18NLang("ICEXFIL","STR0070",70)
#DEFINE STR0071 FWI18NLang("ICEXFIL","STR0071",71)
#DEFINE STR0072 FWI18NLang("ICEXFIL","STR0072",72)
#DEFINE STR0073 FWI18NLang("ICEXFIL","STR0073",73)
#DEFINE STR0074 FWI18NLang("ICEXFIL","STR0074",74)
#DEFINE STR0075 FWI18NLang("ICEXFIL","STR0075",75)
#DEFINE STR0076 FWI18NLang("ICEXFIL","STR0076",76)
#DEFINE STR0077 FWI18NLang("ICEXFIL","STR0077",77)
#DEFINE STR0078 FWI18NLang("ICEXFIL","STR0078",78)
#DEFINE STR0079 FWI18NLang("ICEXFIL","STR0079",79)
#DEFINE STR0080 FWI18NLang("ICEXFIL","STR0080",80)
#DEFINE STR0081 FWI18NLang("ICEXFIL","STR0081",81)
#DEFINE STR0082 FWI18NLang("ICEXFIL","STR0082",82)
#DEFINE STR0083 FWI18NLang("ICEXFIL","STR0083",83)
#DEFINE STR0084 FWI18NLang("ICEXFIL","STR0084",84)
#DEFINE STR0085 FWI18NLang("ICEXFIL","STR0085",85)
#DEFINE STR0086 FWI18NLang("ICEXFIL","STR0086",86)
#DEFINE STR0087 FWI18NLang("ICEXFIL","STR0087",87)
#DEFINE STR0088 FWI18NLang("ICEXFIL","STR0088",88)
#DEFINE STR0089 FWI18NLang("ICEXFIL","STR0089",89)
#DEFINE STR0090 FWI18NLang("ICEXFIL","STR0090",90)
#DEFINE STR0091 FWI18NLang("ICEXFIL","STR0091",91)
#DEFINE STR0092 FWI18NLang("ICEXFIL","STR0092",92)
#DEFINE STR0093 FWI18NLang("ICEXFIL","STR0093",93)
#DEFINE STR0094 FWI18NLang("ICEXFIL","STR0094",94)
#DEFINE STR0095 FWI18NLang("ICEXFIL","STR0095",95)
#DEFINE STR0096 FWI18NLang("ICEXFIL","STR0096",96)
#DEFINE STR0097 FWI18NLang("ICEXFIL","STR0097",97)
#DEFINE STR0098 FWI18NLang("ICEXFIL","STR0098",98)
#DEFINE STR0099 FWI18NLang("ICEXFIL","STR0099",99)
#DEFINE STR0100 FWI18NLang("ICEXFIL","STR0100",100)
#DEFINE STR0101 FWI18NLang("ICEXFIL","STR0101",101)
#DEFINE STR0102 FWI18NLang("ICEXFIL","STR0102",102)
#DEFINE STR0103 FWI18NLang("ICEXFIL","STR0103",103)
#DEFINE STR0104 FWI18NLang("ICEXFIL","STR0104",104)
#DEFINE STR0105 FWI18NLang("ICEXFIL","STR0105",105)
#DEFINE STR0106 FWI18NLang("ICEXFIL","STR0106",106)
#DEFINE STR0107 FWI18NLang("ICEXFIL","STR0107",107)
#DEFINE STR0108 FWI18NLang("ICEXFIL","STR0108",108)
#DEFINE STR0109 FWI18NLang("ICEXFIL","STR0109",109)
#DEFINE STR0110 FWI18NLang("ICEXFIL","STR0110",110)
#DEFINE STR0111 FWI18NLang("ICEXFIL","STR0111",111)
#DEFINE STR0112 FWI18NLang("ICEXFIL","STR0112",112)
#DEFINE STR0113 FWI18NLang("ICEXFIL","STR0113",113)
#DEFINE STR0114 FWI18NLang("ICEXFIL","STR0114",114)
#DEFINE STR0115 FWI18NLang("ICEXFIL","STR0115",115)
#DEFINE STR0116 FWI18NLang("ICEXFIL","STR0116",116)
#DEFINE STR0117 FWI18NLang("ICEXFIL","STR0117",117)
#DEFINE STR0118 FWI18NLang("ICEXFIL","STR0118",118)
#DEFINE STR0119 FWI18NLang("ICEXFIL","STR0119",119)
#DEFINE STR0120 FWI18NLang("ICEXFIL","STR0120",120)
#DEFINE STR0121 FWI18NLang("ICEXFIL","STR0121",121)
#DEFINE STR0122 FWI18NLang("ICEXFIL","STR0122",122)
#DEFINE STR0123 FWI18NLang("ICEXFIL","STR0123",123)
#DEFINE STR0124 FWI18NLang("ICEXFIL","STR0124",124)
#DEFINE STR0125 FWI18NLang("ICEXFIL","STR0125",125)
#DEFINE STR0126 FWI18NLang("ICEXFIL","STR0126",126)
#DEFINE STR0127 FWI18NLang("ICEXFIL","STR0127",127)
#DEFINE STR0128 FWI18NLang("ICEXFIL","STR0128",128)
#DEFINE STR0129 FWI18NLang("ICEXFIL","STR0129",129)
#DEFINE STR0130 FWI18NLang("ICEXFIL","STR0130",130)
#DEFINE STR0131 FWI18NLang("ICEXFIL","STR0131",131)
#DEFINE STR0132 FWI18NLang("ICEXFIL","STR0132",132)
#DEFINE STR0133 FWI18NLang("ICEXFIL","STR0133",133)
#DEFINE STR0134 FWI18NLang("ICEXFIL","STR0134",134)
#DEFINE STR0135 FWI18NLang("ICEXFIL","STR0135",135)
#DEFINE STR0136 FWI18NLang("ICEXFIL","STR0136",136)
#DEFINE STR0137 FWI18NLang("ICEXFIL","STR0137",137)
#DEFINE STR0138 FWI18NLang("ICEXFIL","STR0138",138)
#DEFINE STR0139 FWI18NLang("ICEXFIL","STR0139",139)
#DEFINE STR0140 FWI18NLang("ICEXFIL","STR0140",140)
#DEFINE STR0141 FWI18NLang("ICEXFIL","STR0141",141)
#DEFINE STR0142 FWI18NLang("ICEXFIL","STR0142",142)
#DEFINE STR0143 FWI18NLang("ICEXFIL","STR0143",143)
#DEFINE STR0144 FWI18NLang("ICEXFIL","STR0144",144)
#DEFINE STR0145 FWI18NLang("ICEXFIL","STR0145",145)
#DEFINE STR0146 FWI18NLang("ICEXFIL","STR0146",146)
#DEFINE STR0147 FWI18NLang("ICEXFIL","STR0147",147)
#DEFINE STR0148 FWI18NLang("ICEXFIL","STR0148",148)
#DEFINE STR0149 FWI18NLang("ICEXFIL","STR0149",149)
#DEFINE STR0150 FWI18NLang("ICEXFIL","STR0150",150)
#DEFINE STR0151 FWI18NLang("ICEXFIL","STR0151",151)
#DEFINE STR0152 FWI18NLang("ICEXFIL","STR0152",152)
#DEFINE STR0153 FWI18NLang("ICEXFIL","STR0153",153)
#DEFINE STR0154 FWI18NLang("ICEXFIL","STR0154",154)
#DEFINE STR0155 FWI18NLang("ICEXFIL","STR0155",155)
#DEFINE STR0156 FWI18NLang("ICEXFIL","STR0156",156)
#DEFINE STR0157 FWI18NLang("ICEXFIL","STR0157",157)
#DEFINE STR0158 FWI18NLang("ICEXFIL","STR0158",158)
#DEFINE STR0159 FWI18NLang("ICEXFIL","STR0159",159)
#DEFINE STR0160 FWI18NLang("ICEXFIL","STR0160",160)
#DEFINE STR0161 FWI18NLang("ICEXFIL","STR0161",161)
#DEFINE STR0162 FWI18NLang("ICEXFIL","STR0162",162)
#DEFINE STR0163 FWI18NLang("ICEXFIL","STR0163",163)
#DEFINE STR0164 FWI18NLang("ICEXFIL","STR0164",164)
#DEFINE STR0165 FWI18NLang("ICEXFIL","STR0165",165)
#DEFINE STR0166 FWI18NLang("ICEXFIL","STR0166",166)
#DEFINE STR0167 FWI18NLang("ICEXFIL","STR0167",167)
#DEFINE STR0168 FWI18NLang("ICEXFIL","STR0168",168)
#DEFINE STR0169 FWI18NLang("ICEXFIL","STR0169",169)
#DEFINE STR0170 FWI18NLang("ICEXFIL","STR0170",170)
#DEFINE STR0171 FWI18NLang("ICEXFIL","STR0171",171)
#DEFINE STR0172 FWI18NLang("ICEXFIL","STR0172",172)
#DEFINE STR0173 FWI18NLang("ICEXFIL","STR0173",173)
#DEFINE STR0174 FWI18NLang("ICEXFIL","STR0174",174)
#DEFINE STR0175 FWI18NLang("ICEXFIL","STR0175",175)
#DEFINE STR0176 FWI18NLang("ICEXFIL","STR0176",176)
#DEFINE STR0177 FWI18NLang("ICEXFIL","STR0177",177)
#DEFINE STR0178 FWI18NLang("ICEXFIL","STR0178",178)
#DEFINE STR0179 FWI18NLang("ICEXFIL","STR0179",179)
#DEFINE STR0180 FWI18NLang("ICEXFIL","STR0180",180)
#DEFINE STR0181 FWI18NLang("ICEXFIL","STR0181",181)
#DEFINE STR0182 FWI18NLang("ICEXFIL","STR0182",182)
#DEFINE STR0183 FWI18NLang("ICEXFIL","STR0183",183)
#DEFINE STR0184 FWI18NLang("ICEXFIL","STR0184",184)
#DEFINE STR0185 FWI18NLang("ICEXFIL","STR0185",185)
#DEFINE STR0186 FWI18NLang("ICEXFIL","STR0186",186)
#DEFINE STR0187 FWI18NLang("ICEXFIL","STR0187",187)
#DEFINE STR0188 FWI18NLang("ICEXFIL","STR0188",188)
#DEFINE STR0189 FWI18NLang("ICEXFIL","STR0189",189)
#DEFINE STR0190 FWI18NLang("ICEXFIL","STR0190",190)
#DEFINE STR0191 FWI18NLang("ICEXFIL","STR0191",191)
#DEFINE STR0192 FWI18NLang("ICEXFIL","STR0192",192)
#DEFINE STR0193 FWI18NLang("ICEXFIL","STR0193",193)
#DEFINE STR0194 FWI18NLang("ICEXFIL","STR0194",194)
#DEFINE STR0195 FWI18NLang("ICEXFIL","STR0195",195)
#DEFINE STR0196 FWI18NLang("ICEXFIL","STR0196",196)
#DEFINE STR0197 FWI18NLang("ICEXFIL","STR0197",197)
#DEFINE STR0198 FWI18NLang("ICEXFIL","STR0198",198)
#DEFINE STR0199 FWI18NLang("ICEXFIL","STR0199",199)
#DEFINE STR0200 FWI18NLang("ICEXFIL","STR0200",200)
#DEFINE STR0201 FWI18NLang("ICEXFIL","STR0201",201)
#DEFINE STR0202 FWI18NLang("ICEXFIL","STR0202",202)
#DEFINE STR0203 FWI18NLang("ICEXFIL","STR0203",203)
#DEFINE STR0204 FWI18NLang("ICEXFIL","STR0204",204)
#DEFINE STR0205 FWI18NLang("ICEXFIL","STR0205",205)
#DEFINE STR0206 FWI18NLang("ICEXFIL","STR0206",206)
#DEFINE STR0207 FWI18NLang("ICEXFIL","STR0207",207)
#DEFINE STR0208 FWI18NLang("ICEXFIL","STR0208",208)
#DEFINE STR0209 FWI18NLang("ICEXFIL","STR0209",209)
#DEFINE STR0210 FWI18NLang("ICEXFIL","STR0210",210)
#DEFINE STR0211 FWI18NLang("ICEXFIL","STR0211",211)
#DEFINE STR0212 FWI18NLang("ICEXFIL","STR0212",212)
#DEFINE STR0213 FWI18NLang("ICEXFIL","STR0213",213)
#DEFINE STR0214 FWI18NLang("ICEXFIL","STR0214",214)
#DEFINE STR0215 FWI18NLang("ICEXFIL","STR0215",215)
#DEFINE STR0216 FWI18NLang("ICEXFIL","STR0216",216)
#DEFINE STR0217 FWI18NLang("ICEXFIL","STR0217",217)
#DEFINE STR0218 FWI18NLang("ICEXFIL","STR0218",218)
#DEFINE STR0219 FWI18NLang("ICEXFIL","STR0219",219)
#DEFINE STR0220 FWI18NLang("ICEXFIL","STR0220",220)
#DEFINE STR0221 FWI18NLang("ICEXFIL","STR0221",221)
#DEFINE STR0222 FWI18NLang("ICEXFIL","STR0222",222)
#DEFINE STR0223 FWI18NLang("ICEXFIL","STR0223",223)
#DEFINE STR0224 FWI18NLang("ICEXFIL","STR0224",224)
#DEFINE STR0225 FWI18NLang("ICEXFIL","STR0225",225)
#DEFINE STR0226 FWI18NLang("ICEXFIL","STR0226",226)
#DEFINE STR0227 FWI18NLang("ICEXFIL","STR0227",227)
#DEFINE STR0228 FWI18NLang("ICEXFIL","STR0228",228)
#DEFINE STR0229 FWI18NLang("ICEXFIL","STR0229",229)
#DEFINE STR0230 FWI18NLang("ICEXFIL","STR0230",230)
#DEFINE STR0231 FWI18NLang("ICEXFIL","STR0231",231)
#DEFINE STR0232 FWI18NLang("ICEXFIL","STR0232",232)
#DEFINE STR0233 FWI18NLang("ICEXFIL","STR0233",233)
#DEFINE STR0234 FWI18NLang("ICEXFIL","STR0234",234)
#DEFINE STR0235 FWI18NLang("ICEXFIL","STR0235",235)
#DEFINE STR0236 FWI18NLang("ICEXFIL","STR0236",236)
#DEFINE STR0237 FWI18NLang("ICEXFIL","STR0237",237)
#DEFINE STR0238 FWI18NLang("ICEXFIL","STR0238",238)
#DEFINE STR0239 FWI18NLang("ICEXFIL","STR0239",239)
#DEFINE STR0240 FWI18NLang("ICEXFIL","STR0240",240)
#DEFINE STR0241 FWI18NLang("ICEXFIL","STR0241",241)
#DEFINE STR0242 FWI18NLang("ICEXFIL","STR0242",242)
#DEFINE STR0243 FWI18NLang("ICEXFIL","STR0243",243)
#DEFINE STR0244 FWI18NLang("ICEXFIL","STR0244",244)
#DEFINE STR0245 FWI18NLang("ICEXFIL","STR0245",245)
#DEFINE STR0246 FWI18NLang("ICEXFIL","STR0246",246)
#DEFINE STR0247 FWI18NLang("ICEXFIL","STR0247",247)
#DEFINE STR0248 FWI18NLang("ICEXFIL","STR0248",248)
#DEFINE STR0249 FWI18NLang("ICEXFIL","STR0249",249)
#DEFINE STR0250 FWI18NLang("ICEXFIL","STR0250",250)
#DEFINE STR0251 FWI18NLang("ICEXFIL","STR0251",251)
#DEFINE STR0252 FWI18NLang("ICEXFIL","STR0252",252)
#DEFINE STR0253 FWI18NLang("ICEXFIL","STR0253",253)
#DEFINE STR0254 FWI18NLang("ICEXFIL","STR0254",254)
#DEFINE STR0255 FWI18NLang("ICEXFIL","STR0255",255)
#DEFINE STR0256 FWI18NLang("ICEXFIL","STR0256",256)
#DEFINE STR0257 FWI18NLang("ICEXFIL","STR0257",257)
#DEFINE STR0258 FWI18NLang("ICEXFIL","STR0258",258)
#DEFINE STR0259 FWI18NLang("ICEXFIL","STR0259",259)
#DEFINE STR0260 FWI18NLang("ICEXFIL","STR0260",260)
#DEFINE STR0261 FWI18NLang("ICEXFIL","STR0261",261)
#DEFINE STR0262 FWI18NLang("ICEXFIL","STR0262",262)
#DEFINE STR0263 FWI18NLang("ICEXFIL","STR0263",263)
#DEFINE STR0264 FWI18NLang("ICEXFIL","STR0264",264)
#DEFINE STR0265 FWI18NLang("ICEXFIL","STR0265",265)
#DEFINE STR0266 FWI18NLang("ICEXFIL","STR0266",266)
#DEFINE STR0267 FWI18NLang("ICEXFIL","STR0267",267)
#DEFINE STR0268 FWI18NLang("ICEXFIL","STR0268",268)
#DEFINE STR0269 FWI18NLang("ICEXFIL","STR0269",269)
#DEFINE STR0270 FWI18NLang("ICEXFIL","STR0270",270)
#DEFINE STR0271 FWI18NLang("ICEXFIL","STR0271",271)
#DEFINE STR0272 FWI18NLang("ICEXFIL","STR0272",272)
#DEFINE STR0273 FWI18NLang("ICEXFIL","STR0273",273)
#DEFINE STR0274 FWI18NLang("ICEXFIL","STR0274",274)
#DEFINE STR0275 FWI18NLang("ICEXFIL","STR0275",275)
#DEFINE STR0276 FWI18NLang("ICEXFIL","STR0276",276)
#DEFINE STR0277 FWI18NLang("ICEXFIL","STR0277",277)
#DEFINE STR0278 FWI18NLang("ICEXFIL","STR0278",278)
#DEFINE STR0279 FWI18NLang("ICEXFIL","STR0279",279)
#DEFINE STR0280 FWI18NLang("ICEXFIL","STR0280",280)
#DEFINE STR0281 FWI18NLang("ICEXFIL","STR0281",281)
#DEFINE STR0282 FWI18NLang("ICEXFIL","STR0282",282)
#DEFINE STR0283 FWI18NLang("ICEXFIL","STR0283",283)
#DEFINE STR0284 FWI18NLang("ICEXFIL","STR0284",284)
#DEFINE STR0285 FWI18NLang("ICEXFIL","STR0285",285)
#DEFINE STR0286 FWI18NLang("ICEXFIL","STR0286",286)
#DEFINE STR0287 FWI18NLang("ICEXFIL","STR0287",287)
#DEFINE STR0288 FWI18NLang("ICEXFIL","STR0288",288)
#DEFINE STR0289 FWI18NLang("ICEXFIL","STR0289",289)
#DEFINE STR0290 FWI18NLang("ICEXFIL","STR0290",290)
#DEFINE STR0291 FWI18NLang("ICEXFIL","STR0291",291)
#DEFINE STR0292 FWI18NLang("ICEXFIL","STR0292",292)
#DEFINE STR0293 FWI18NLang("ICEXFIL","STR0293",293)
#DEFINE STR0294 FWI18NLang("ICEXFIL","STR0294",294)
#DEFINE STR0295 FWI18NLang("ICEXFIL","STR0295",295)
#DEFINE STR0296 FWI18NLang("ICEXFIL","STR0296",296)
#DEFINE STR0297 FWI18NLang("ICEXFIL","STR0297",297)
#DEFINE STR0298 FWI18NLang("ICEXFIL","STR0298",298)
#DEFINE STR0299 FWI18NLang("ICEXFIL","STR0299",299)
#DEFINE STR0300 FWI18NLang("ICEXFIL","STR0300",300)
#DEFINE STR0301 FWI18NLang("ICEXFIL","STR0301",301)
#DEFINE STR0302 FWI18NLang("ICEXFIL","STR0302",302)
#DEFINE STR0303 FWI18NLang("ICEXFIL","STR0303",303)
#DEFINE STR0304 FWI18NLang("ICEXFIL","STR0304",304)
#DEFINE STR0305 FWI18NLang("ICEXFIL","STR0305",305)
#DEFINE STR0306 FWI18NLang("ICEXFIL","STR0306",306)
#DEFINE STR0307 FWI18NLang("ICEXFIL","STR0307",307)
#DEFINE STR0308 FWI18NLang("ICEXFIL","STR0308",308)
#DEFINE STR0309 FWI18NLang("ICEXFIL","STR0309",309)
#DEFINE STR0310 FWI18NLang("ICEXFIL","STR0310",310)
#DEFINE STR0311 FWI18NLang("ICEXFIL","STR0311",311)
#DEFINE STR0312 FWI18NLang("ICEXFIL","STR0312",312)
#DEFINE STR0313 FWI18NLang("ICEXFIL","STR0313",313)
#DEFINE STR0314 FWI18NLang("ICEXFIL","STR0314",314)
#DEFINE STR0315 FWI18NLang("ICEXFIL","STR0315",315)
#DEFINE STR0316 FWI18NLang("ICEXFIL","STR0316",316)
#DEFINE STR0317 FWI18NLang("ICEXFIL","STR0317",317)
#DEFINE STR0318 FWI18NLang("ICEXFIL","STR0318",318)
#DEFINE STR0319 FWI18NLang("ICEXFIL","STR0319",319)
#DEFINE STR0320 FWI18NLang("ICEXFIL","STR0320",320)
#DEFINE STR0321 FWI18NLang("ICEXFIL","STR0321",321)
#DEFINE STR0322 FWI18NLang("ICEXFIL","STR0322",322)
#DEFINE STR0323 FWI18NLang("ICEXFIL","STR0323",323)
#DEFINE STR0324 FWI18NLang("ICEXFIL","STR0324",324)
#DEFINE STR0325 FWI18NLang("ICEXFIL","STR0325",325)
#DEFINE STR0326 FWI18NLang("ICEXFIL","STR0326",326)
#DEFINE STR0327 FWI18NLang("ICEXFIL","STR0327",327)
#DEFINE STR0328 FWI18NLang("ICEXFIL","STR0328",328)
#DEFINE STR0329 FWI18NLang("ICEXFIL","STR0329",329)
#DEFINE STR0330 FWI18NLang("ICEXFIL","STR0330",330)
#DEFINE STR0331 FWI18NLang("ICEXFIL","STR0331",331)
#DEFINE STR0332 FWI18NLang("ICEXFIL","STR0332",332)
#DEFINE STR0333 FWI18NLang("ICEXFIL","STR0333",333)
#DEFINE STR0334 FWI18NLang("ICEXFIL","STR0334",334)
#DEFINE STR0335 FWI18NLang("ICEXFIL","STR0335",335)
#DEFINE STR0336 FWI18NLang("ICEXFIL","STR0336",336)
#DEFINE STR0337 FWI18NLang("ICEXFIL","STR0337",337)
#DEFINE STR0338 FWI18NLang("ICEXFIL","STR0338",338)
#DEFINE STR0339 FWI18NLang("ICEXFIL","STR0339",339)
#DEFINE STR0340 FWI18NLang("ICEXFIL","STR0340",340)
#DEFINE STR0341 FWI18NLang("ICEXFIL","STR0341",341)
#DEFINE STR0342 FWI18NLang("ICEXFIL","STR0342",342)
#DEFINE STR0343 FWI18NLang("ICEXFIL","STR0343",343)
#DEFINE STR0344 FWI18NLang("ICEXFIL","STR0344",344)
#DEFINE STR0345 FWI18NLang("ICEXFIL","STR0345",345)
#DEFINE STR0346 FWI18NLang("ICEXFIL","STR0346",346)
#DEFINE STR0347 FWI18NLang("ICEXFIL","STR0347",347)
#DEFINE STR0348 FWI18NLang("ICEXFIL","STR0348",348)
#DEFINE STR0349 FWI18NLang("ICEXFIL","STR0349",349)
#DEFINE STR0350 FWI18NLang("ICEXFIL","STR0350",350)
#DEFINE STR0351 FWI18NLang("ICEXFIL","STR0351",351)
#DEFINE STR0352 FWI18NLang("ICEXFIL","STR0352",352)
#DEFINE STR0353 FWI18NLang("ICEXFIL","STR0353",353)
#DEFINE STR0354 FWI18NLang("ICEXFIL","STR0354",354)
#DEFINE STR0355 FWI18NLang("ICEXFIL","STR0355",355)
#DEFINE STR0356 FWI18NLang("ICEXFIL","STR0356",356)
#DEFINE STR0357 FWI18NLang("ICEXFIL","STR0357",357)
#DEFINE STR0358 FWI18NLang("ICEXFIL","STR0358",358)
#DEFINE STR0359 FWI18NLang("ICEXFIL","STR0359",359)
#DEFINE STR0360 FWI18NLang("ICEXFIL","STR0360",360)
#DEFINE STR0361 FWI18NLang("ICEXFIL","STR0361",361)
#DEFINE STR0362 FWI18NLang("ICEXFIL","STR0362",362)
#DEFINE STR0363 FWI18NLang("ICEXFIL","STR0363",363)
#DEFINE STR0364 FWI18NLang("ICEXFIL","STR0364",364)
#DEFINE STR0365 FWI18NLang("ICEXFIL","STR0365",365)
#DEFINE STR0366 FWI18NLang("ICEXFIL","STR0366",366)
#DEFINE STR0367 FWI18NLang("ICEXFIL","STR0367",367)
#DEFINE STR0368 FWI18NLang("ICEXFIL","STR0368",368)
#DEFINE STR0369 FWI18NLang("ICEXFIL","STR0369",369)
#DEFINE STR0370 FWI18NLang("ICEXFIL","STR0370",370)
#DEFINE STR0371 FWI18NLang("ICEXFIL","STR0371",371)
#DEFINE STR0372 FWI18NLang("ICEXFIL","STR0372",372)
#DEFINE STR0373 FWI18NLang("ICEXFIL","STR0373",373)
#DEFINE STR0374 FWI18NLang("ICEXFIL","STR0374",374)
#DEFINE STR0375 FWI18NLang("ICEXFIL","STR0375",375)
#DEFINE STR0376 FWI18NLang("ICEXFIL","STR0376",376)
#DEFINE STR0377 FWI18NLang("ICEXFIL","STR0377",377)
#DEFINE STR0378 FWI18NLang("ICEXFIL","STR0378",378)
#DEFINE STR0379 FWI18NLang("ICEXFIL","STR0379",379)
#DEFINE STR0380 FWI18NLang("ICEXFIL","STR0380",380)
#DEFINE STR0381 FWI18NLang("ICEXFIL","STR0381",381)
#DEFINE STR0382 FWI18NLang("ICEXFIL","STR0382",382)
#DEFINE STR0383 FWI18NLang("ICEXFIL","STR0383",383)
#DEFINE STR0384 FWI18NLang("ICEXFIL","STR0384",384)
#DEFINE STR0385 FWI18NLang("ICEXFIL","STR0385",385)
#DEFINE STR0386 FWI18NLang("ICEXFIL","STR0386",386)
#DEFINE STR0387 FWI18NLang("ICEXFIL","STR0387",387)
#DEFINE STR0388 FWI18NLang("ICEXFIL","STR0388",388)
#DEFINE STR0389 FWI18NLang("ICEXFIL","STR0389",389)
#DEFINE STR0390 FWI18NLang("ICEXFIL","STR0390",390)
#DEFINE STR0391 FWI18NLang("ICEXFIL","STR0391",391)
#DEFINE STR0392 FWI18NLang("ICEXFIL","STR0392",392)
#DEFINE STR0393 FWI18NLang("ICEXFIL","STR0393",393)
#DEFINE STR0394 FWI18NLang("ICEXFIL","STR0394",394)
#DEFINE STR0395 FWI18NLang("ICEXFIL","STR0395",395)
#DEFINE STR0396 FWI18NLang("ICEXFIL","STR0396",396)
#DEFINE STR0397 FWI18NLang("ICEXFIL","STR0397",397)
#DEFINE STR0398 FWI18NLang("ICEXFIL","STR0398",398)
#DEFINE STR0399 FWI18NLang("ICEXFIL","STR0399",399)
#DEFINE STR0400 FWI18NLang("ICEXFIL","STR0400",400)
#DEFINE STR0401 FWI18NLang("ICEXFIL","STR0401",401)
#DEFINE STR0402 FWI18NLang("ICEXFIL","STR0402",402)
#DEFINE STR0403 FWI18NLang("ICEXFIL","STR0403",403)
#DEFINE STR0404 FWI18NLang("ICEXFIL","STR0404",404)
#DEFINE STR0405 FWI18NLang("ICEXFIL","STR0405",405)
#DEFINE STR0406 FWI18NLang("ICEXFIL","STR0406",406)
#DEFINE STR0407 FWI18NLang("ICEXFIL","STR0407",407)
#DEFINE STR0408 FWI18NLang("ICEXFIL","STR0408",408)
#DEFINE STR0409 FWI18NLang("ICEXFIL","STR0409",409)
#DEFINE STR0410 FWI18NLang("ICEXFIL","STR0410",410)
#DEFINE STR0411 FWI18NLang("ICEXFIL","STR0411",411)
#DEFINE STR0412 FWI18NLang("ICEXFIL","STR0412",412)
#DEFINE STR0413 FWI18NLang("ICEXFIL","STR0413",413)
#DEFINE STR0414 FWI18NLang("ICEXFIL","STR0414",414)
#DEFINE STR0415 FWI18NLang("ICEXFIL","STR0415",415)
#DEFINE STR0416 FWI18NLang("ICEXFIL","STR0416",416)
#DEFINE STR0417 FWI18NLang("ICEXFIL","STR0417",417)
#DEFINE STR0418 FWI18NLang("ICEXFIL","STR0418",418)
#DEFINE STR0419 FWI18NLang("ICEXFIL","STR0419",419)
#DEFINE STR0420 FWI18NLang("ICEXFIL","STR0420",420)
#DEFINE STR0421 FWI18NLang("ICEXFIL","STR0421",421)
#DEFINE STR0422 FWI18NLang("ICEXFIL","STR0422",422)
#DEFINE STR0423 FWI18NLang("ICEXFIL","STR0423",423)
#DEFINE STR0424 FWI18NLang("ICEXFIL","STR0424",424)
#DEFINE STR0425 FWI18NLang("ICEXFIL","STR0425",425)
#DEFINE STR0426 FWI18NLang("ICEXFIL","STR0426",426)
#DEFINE STR0427 FWI18NLang("ICEXFIL","STR0427",427)
#DEFINE STR0428 FWI18NLang("ICEXFIL","STR0428",428)
#DEFINE STR0429 FWI18NLang("ICEXFIL","STR0429",429)
#DEFINE STR0430 FWI18NLang("ICEXFIL","STR0430",430)
#DEFINE STR0431 FWI18NLang("ICEXFIL","STR0431",431)
#DEFINE STR0432 FWI18NLang("ICEXFIL","STR0432",432)
#DEFINE STR0433 FWI18NLang("ICEXFIL","STR0433",433)
#DEFINE STR0434 FWI18NLang("ICEXFIL","STR0434",434)
#DEFINE STR0435 FWI18NLang("ICEXFIL","STR0435",435)
#DEFINE STR0436 FWI18NLang("ICEXFIL","STR0436",436)
#DEFINE STR0437 FWI18NLang("ICEXFIL","STR0437",437)
#DEFINE STR0438 FWI18NLang("ICEXFIL","STR0438",438)
#DEFINE STR0439 FWI18NLang("ICEXFIL","STR0439",439)
#DEFINE STR0440 FWI18NLang("ICEXFIL","STR0440",440)
#DEFINE STR0441 FWI18NLang("ICEXFIL","STR0441",441)
#DEFINE STR0442 FWI18NLang("ICEXFIL","STR0442",442)
#DEFINE STR0443 FWI18NLang("ICEXFIL","STR0443",443)
#DEFINE STR0444 FWI18NLang("ICEXFIL","STR0444",444)
#DEFINE STR0445 FWI18NLang("ICEXFIL","STR0445",445)
#DEFINE STR0446 FWI18NLang("ICEXFIL","STR0446",446)
#DEFINE STR0447 FWI18NLang("ICEXFIL","STR0447",447)
#DEFINE STR0448 FWI18NLang("ICEXFIL","STR0448",448)
#DEFINE STR0449 FWI18NLang("ICEXFIL","STR0449",449)
#DEFINE STR0450 FWI18NLang("ICEXFIL","STR0450",450)
#DEFINE STR0451 FWI18NLang("ICEXFIL","STR0451",451)
#DEFINE STR0452 FWI18NLang("ICEXFIL","STR0452",452)
#DEFINE STR0453 FWI18NLang("ICEXFIL","STR0453",453)
#DEFINE STR0454 FWI18NLang("ICEXFIL","STR0454",454)
#DEFINE STR0455 FWI18NLang("ICEXFIL","STR0455",455)
#DEFINE STR0456 FWI18NLang("ICEXFIL","STR0456",456)
#DEFINE STR0457 FWI18NLang("ICEXFIL","STR0457",457)
#DEFINE STR0458 FWI18NLang("ICEXFIL","STR0458",458)
#DEFINE STR0459 FWI18NLang("ICEXFIL","STR0459",459)
#DEFINE STR0460 FWI18NLang("ICEXFIL","STR0460",460)
#DEFINE STR0461 FWI18NLang("ICEXFIL","STR0461",461)
#DEFINE STR0462 FWI18NLang("ICEXFIL","STR0462",462)
#DEFINE STR0463 FWI18NLang("ICEXFIL","STR0463",463)
#DEFINE STR0464 FWI18NLang("ICEXFIL","STR0464",464)
#DEFINE STR0465 FWI18NLang("ICEXFIL","STR0465",465)
#DEFINE STR0466 FWI18NLang("ICEXFIL","STR0466",466)
#DEFINE STR0467 FWI18NLang("ICEXFIL","STR0467",467)
#DEFINE STR0468 FWI18NLang("ICEXFIL","STR0468",468)
#DEFINE STR0469 FWI18NLang("ICEXFIL","STR0469",469)
#DEFINE STR0470 FWI18NLang("ICEXFIL","STR0470",470)
#DEFINE STR0471 FWI18NLang("ICEXFIL","STR0471",471)
#DEFINE STR0472 FWI18NLang("ICEXFIL","STR0472",472)
#DEFINE STR0473 FWI18NLang("ICEXFIL","STR0473",473)
#DEFINE STR0474 FWI18NLang("ICEXFIL","STR0474",474)
#DEFINE STR0475 FWI18NLang("ICEXFIL","STR0475",475)
#DEFINE STR0476 FWI18NLang("ICEXFIL","STR0476",476)
#DEFINE STR0477 FWI18NLang("ICEXFIL","STR0477",477)
#DEFINE STR0478 FWI18NLang("ICEXFIL","STR0478",478)
#DEFINE STR0479 FWI18NLang("ICEXFIL","STR0479",479)
#DEFINE STR0480 FWI18NLang("ICEXFIL","STR0480",480)
#DEFINE STR0481 FWI18NLang("ICEXFIL","STR0481",481)
#DEFINE STR0482 FWI18NLang("ICEXFIL","STR0482",482)
#DEFINE STR0483 FWI18NLang("ICEXFIL","STR0483",483)
#DEFINE STR0484 FWI18NLang("ICEXFIL","STR0484",484)
#DEFINE STR0485 FWI18NLang("ICEXFIL","STR0485",485)
#DEFINE STR0486 FWI18NLang("ICEXFIL","STR0486",486)
#DEFINE STR0487 FWI18NLang("ICEXFIL","STR0487",487)
#DEFINE STR0488 FWI18NLang("ICEXFIL","STR0488",488)
#DEFINE STR0489 FWI18NLang("ICEXFIL","STR0489",489)
#DEFINE STR0490 FWI18NLang("ICEXFIL","STR0490",490)
#DEFINE STR0491 FWI18NLang("ICEXFIL","STR0491",491)
#DEFINE STR0492 FWI18NLang("ICEXFIL","STR0492",492)
#DEFINE STR0493 FWI18NLang("ICEXFIL","STR0493",493)
#DEFINE STR0494 FWI18NLang("ICEXFIL","STR0494",494)
#DEFINE STR0495 FWI18NLang("ICEXFIL","STR0495",495)
#DEFINE STR0496 FWI18NLang("ICEXFIL","STR0496",496)
#DEFINE STR0497 FWI18NLang("ICEXFIL","STR0497",497)
#DEFINE STR0498 FWI18NLang("ICEXFIL","STR0498",498)
#DEFINE STR0499 FWI18NLang("ICEXFIL","STR0499",499)
#DEFINE STR0500 FWI18NLang("ICEXFIL","STR0500",500)
#DEFINE STR0501 FWI18NLang("ICEXFIL","STR0501",501)
#DEFINE STR0502 FWI18NLang("ICEXFIL","STR0502",502)
#DEFINE STR0503 FWI18NLang("ICEXFIL","STR0503",503)
#DEFINE STR0504 FWI18NLang("ICEXFIL","STR0504",504)
#DEFINE STR0505 FWI18NLang("ICEXFIL","STR0505",505)
#DEFINE STR0506 FWI18NLang("ICEXFIL","STR0506",506)
#DEFINE STR0507 FWI18NLang("ICEXFIL","STR0507",507)
#DEFINE STR0508 FWI18NLang("ICEXFIL","STR0508",508)
#DEFINE STR0509 FWI18NLang("ICEXFIL","STR0509",509)
#DEFINE STR0510 FWI18NLang("ICEXFIL","STR0510",510)
#DEFINE STR0511 FWI18NLang("ICEXFIL","STR0511",511)
#DEFINE STR0512 FWI18NLang("ICEXFIL","STR0512",512)
#DEFINE STR0513 FWI18NLang("ICEXFIL","STR0513",513)
#DEFINE STR0514 FWI18NLang("ICEXFIL","STR0514",514)
#DEFINE STR0515 FWI18NLang("ICEXFIL","STR0515",515)
#DEFINE STR0516 FWI18NLang("ICEXFIL","STR0516",516)
#DEFINE STR0517 FWI18NLang("ICEXFIL","STR0517",517)
#DEFINE STR0518 FWI18NLang("ICEXFIL","STR0518",518)
#DEFINE STR0519 FWI18NLang("ICEXFIL","STR0519",519)
#DEFINE STR0520 FWI18NLang("ICEXFIL","STR0520",520)
#DEFINE STR0521 FWI18NLang("ICEXFIL","STR0521",521)
#DEFINE STR0522 FWI18NLang("ICEXFIL","STR0522",522)
#DEFINE STR0523 FWI18NLang("ICEXFIL","STR0523",523)
#DEFINE STR0524 FWI18NLang("ICEXFIL","STR0524",524)
#DEFINE STR0525 FWI18NLang("ICEXFIL","STR0525",525)
#DEFINE STR0526 FWI18NLang("ICEXFIL","STR0526",526)
#DEFINE STR0527 FWI18NLang("ICEXFIL","STR0527",527)
#DEFINE STR0528 FWI18NLang("ICEXFIL","STR0528",528)
#DEFINE STR0529 FWI18NLang("ICEXFIL","STR0529",529)
#DEFINE STR0530 FWI18NLang("ICEXFIL","STR0530",530)
#DEFINE STR0531 FWI18NLang("ICEXFIL","STR0531",531)
#DEFINE STR0532 FWI18NLang("ICEXFIL","STR0532",532)
#DEFINE STR0533 FWI18NLang("ICEXFIL","STR0533",533)
#DEFINE STR0534 FWI18NLang("ICEXFIL","STR0534",534)
#DEFINE STR0535 FWI18NLang("ICEXFIL","STR0535",535)
#DEFINE STR0536 FWI18NLang("ICEXFIL","STR0536",536)
#DEFINE STR0537 FWI18NLang("ICEXFIL","STR0537",537)
#DEFINE STR0538 FWI18NLang("ICEXFIL","STR0538",538)
#DEFINE STR0539 FWI18NLang("ICEXFIL","STR0539",539)
#DEFINE STR0540 FWI18NLang("ICEXFIL","STR0540",540)
#DEFINE STR0541 FWI18NLang("ICEXFIL","STR0541",541)
#DEFINE STR0542 FWI18NLang("ICEXFIL","STR0542",542)
#DEFINE STR0543 FWI18NLang("ICEXFIL","STR0543",543)
#DEFINE STR0544 FWI18NLang("ICEXFIL","STR0544",544)
#DEFINE STR0545 FWI18NLang("ICEXFIL","STR0545",545)
#DEFINE STR0546 FWI18NLang("ICEXFIL","STR0546",546)
#DEFINE STR0547 FWI18NLang("ICEXFIL","STR0547",547)
#DEFINE STR0548 FWI18NLang("ICEXFIL","STR0548",548)
#DEFINE STR0549 FWI18NLang("ICEXFIL","STR0549",549)
#DEFINE STR0550 FWI18NLang("ICEXFIL","STR0550",550)
#DEFINE STR0551 FWI18NLang("ICEXFIL","STR0551",551)
#DEFINE STR0552 FWI18NLang("ICEXFIL","STR0552",552)
#DEFINE STR0553 FWI18NLang("ICEXFIL","STR0553",553)
#DEFINE STR0554 FWI18NLang("ICEXFIL","STR0554",554)
#DEFINE STR0555 FWI18NLang("ICEXFIL","STR0555",555)
#DEFINE STR0556 FWI18NLang("ICEXFIL","STR0556",556)
#DEFINE STR0557 FWI18NLang("ICEXFIL","STR0557",557)
#DEFINE STR0558 FWI18NLang("ICEXFIL","STR0558",558)
#DEFINE STR0559 FWI18NLang("ICEXFIL","STR0559",559)
#DEFINE STR0560 FWI18NLang("ICEXFIL","STR0560",560)
#DEFINE STR0561 FWI18NLang("ICEXFIL","STR0561",561)
#DEFINE STR0562 FWI18NLang("ICEXFIL","STR0562",562)
#DEFINE STR0563 FWI18NLang("ICEXFIL","STR0563",563)
#DEFINE STR0564 FWI18NLang("ICEXFIL","STR0564",564)
#DEFINE STR0565 FWI18NLang("ICEXFIL","STR0565",565)
#DEFINE STR0566 FWI18NLang("ICEXFIL","STR0566",566)
#DEFINE STR0567 FWI18NLang("ICEXFIL","STR0567",567)
#DEFINE STR0568 FWI18NLang("ICEXFIL","STR0568",568)
#DEFINE STR0569 FWI18NLang("ICEXFIL","STR0569",569)
#DEFINE STR0570 FWI18NLang("ICEXFIL","STR0570",570)
#DEFINE STR0571 FWI18NLang("ICEXFIL","STR0571",571)
#DEFINE STR0572 FWI18NLang("ICEXFIL","STR0572",572)
#DEFINE STR0573 FWI18NLang("ICEXFIL","STR0573",573)
#DEFINE STR0574 FWI18NLang("ICEXFIL","STR0574",574)
#DEFINE STR0575 FWI18NLang("ICEXFIL","STR0575",575)
#DEFINE STR0576 FWI18NLang("ICEXFIL","STR0576",576)
#DEFINE STR0577 FWI18NLang("ICEXFIL","STR0577",577)
#DEFINE STR0578 FWI18NLang("ICEXFIL","STR0578",578)
#DEFINE STR0579 FWI18NLang("ICEXFIL","STR0579",579)
#DEFINE STR0580 FWI18NLang("ICEXFIL","STR0580",580)
#DEFINE STR0581 FWI18NLang("ICEXFIL","STR0581",581)
#DEFINE STR0582 FWI18NLang("ICEXFIL","STR0582",582)
#DEFINE STR0583 FWI18NLang("ICEXFIL","STR0583",583)
#DEFINE STR0584 FWI18NLang("ICEXFIL","STR0584",584)
#DEFINE STR0585 FWI18NLang("ICEXFIL","STR0585",585)
#DEFINE STR0586 FWI18NLang("ICEXFIL","STR0586",586)
#DEFINE STR0587 FWI18NLang("ICEXFIL","STR0587",587)
#DEFINE STR0588 FWI18NLang("ICEXFIL","STR0588",588)
#DEFINE STR0589 FWI18NLang("ICEXFIL","STR0589",589)
#DEFINE STR0590 FWI18NLang("ICEXFIL","STR0590",590)
#DEFINE STR0591 FWI18NLang("ICEXFIL","STR0591",591)
#DEFINE STR0592 FWI18NLang("ICEXFIL","STR0592",592)
#DEFINE STR0593 FWI18NLang("ICEXFIL","STR0593",593)
#DEFINE STR0594 FWI18NLang("ICEXFIL","STR0594",594)
#DEFINE STR0595 FWI18NLang("ICEXFIL","STR0595",595)
#DEFINE STR0596 FWI18NLang("ICEXFIL","STR0596",596)
#DEFINE STR0597 FWI18NLang("ICEXFIL","STR0597",597)
#DEFINE STR0598 FWI18NLang("ICEXFIL","STR0598",598)
#DEFINE STR0599 FWI18NLang("ICEXFIL","STR0599",599)
#DEFINE STR0600 FWI18NLang("ICEXFIL","STR0600",600)
#DEFINE STR0601 FWI18NLang("ICEXFIL","STR0601",601)
#DEFINE STR0602 FWI18NLang("ICEXFIL","STR0602",602)
#DEFINE STR0603 FWI18NLang("ICEXFIL","STR0603",603)
#DEFINE STR0604 FWI18NLang("ICEXFIL","STR0604",604)
#DEFINE STR0605 FWI18NLang("ICEXFIL","STR0605",605)
#DEFINE STR0606 FWI18NLang("ICEXFIL","STR0606",606)
#DEFINE STR0607 FWI18NLang("ICEXFIL","STR0607",607)
#DEFINE STR0608 FWI18NLang("ICEXFIL","STR0608",608)
#DEFINE STR0609 FWI18NLang("ICEXFIL","STR0609",609)
#DEFINE STR0610 FWI18NLang("ICEXFIL","STR0610",610)
#DEFINE STR0611 FWI18NLang("ICEXFIL","STR0611",611)
#DEFINE STR0612 FWI18NLang("ICEXFIL","STR0612",612)
#DEFINE STR0613 FWI18NLang("ICEXFIL","STR0613",613)
#DEFINE STR0614 FWI18NLang("ICEXFIL","STR0614",614)
#DEFINE STR0615 FWI18NLang("ICEXFIL","STR0615",615)
#DEFINE STR0616 FWI18NLang("ICEXFIL","STR0616",616)
#DEFINE STR0617 FWI18NLang("ICEXFIL","STR0617",617)
#DEFINE STR0618 FWI18NLang("ICEXFIL","STR0618",618)
#DEFINE STR0619 FWI18NLang("ICEXFIL","STR0619",619)
#DEFINE STR0620 FWI18NLang("ICEXFIL","STR0620",620)
#DEFINE STR0621 FWI18NLang("ICEXFIL","STR0621",621)
#DEFINE STR0622 FWI18NLang("ICEXFIL","STR0622",622)
#DEFINE STR0623 FWI18NLang("ICEXFIL","STR0623",623)
#DEFINE STR0624 FWI18NLang("ICEXFIL","STR0624",624)
#DEFINE STR0625 FWI18NLang("ICEXFIL","STR0625",625)
#DEFINE STR0626 FWI18NLang("ICEXFIL","STR0626",626)
#DEFINE STR0627 FWI18NLang("ICEXFIL","STR0627",627)
#DEFINE STR0628 FWI18NLang("ICEXFIL","STR0628",628)
#DEFINE STR0629 FWI18NLang("ICEXFIL","STR0629",629)
#DEFINE STR0630 FWI18NLang("ICEXFIL","STR0630",630)
#DEFINE STR0631 FWI18NLang("ICEXFIL","STR0631",631)
#DEFINE STR0632 FWI18NLang("ICEXFIL","STR0632",632)
#DEFINE STR0633 FWI18NLang("ICEXFIL","STR0633",633)
#DEFINE STR0634 FWI18NLang("ICEXFIL","STR0634",634)
#DEFINE STR0635 FWI18NLang("ICEXFIL","STR0635",635)
#DEFINE STR0636 FWI18NLang("ICEXFIL","STR0636",636)
#DEFINE STR0637 FWI18NLang("ICEXFIL","STR0637",637)
#DEFINE STR0638 FWI18NLang("ICEXFIL","STR0638",638)
#DEFINE STR0639 FWI18NLang("ICEXFIL","STR0639",639)
#DEFINE STR0640 FWI18NLang("ICEXFIL","STR0640",640)
#DEFINE STR0641 FWI18NLang("ICEXFIL","STR0641",641)
#DEFINE STR0642 FWI18NLang("ICEXFIL","STR0642",642)
#DEFINE STR0643 FWI18NLang("ICEXFIL","STR0643",643)
#DEFINE STR0644 FWI18NLang("ICEXFIL","STR0644",644)
#DEFINE STR0645 FWI18NLang("ICEXFIL","STR0645",645)
#DEFINE STR0646 FWI18NLang("ICEXFIL","STR0646",646)
#DEFINE STR0647 FWI18NLang("ICEXFIL","STR0647",647)
#DEFINE STR0648 FWI18NLang("ICEXFIL","STR0648",648)
#DEFINE STR0649 FWI18NLang("ICEXFIL","STR0649",649)
#DEFINE STR0650 FWI18NLang("ICEXFIL","STR0650",650)
#DEFINE STR0651 FWI18NLang("ICEXFIL","STR0651",651)
#DEFINE STR0652 FWI18NLang("ICEXFIL","STR0652",652)
#DEFINE STR0653 FWI18NLang("ICEXFIL","STR0653",653)
#DEFINE STR0654 FWI18NLang("ICEXFIL","STR0654",654)
#DEFINE STR0655 FWI18NLang("ICEXFIL","STR0655",655)
#DEFINE STR0656 FWI18NLang("ICEXFIL","STR0656",656)
#DEFINE STR0657 FWI18NLang("ICEXFIL","STR0657",657)
#DEFINE STR0658 FWI18NLang("ICEXFIL","STR0658",658)
#DEFINE STR0659 FWI18NLang("ICEXFIL","STR0659",659)
#DEFINE STR0660 FWI18NLang("ICEXFIL","STR0660",660)
#DEFINE STR0661 FWI18NLang("ICEXFIL","STR0661",661)
#DEFINE STR0662 FWI18NLang("ICEXFIL","STR0662",662)
#DEFINE STR0663 FWI18NLang("ICEXFIL","STR0663",663)
#DEFINE STR0664 FWI18NLang("ICEXFIL","STR0664",664)
#DEFINE STR0665 FWI18NLang("ICEXFIL","STR0665",665)
#DEFINE STR0666 FWI18NLang("ICEXFIL","STR0666",666)
#DEFINE STR0667 FWI18NLang("ICEXFIL","STR0667",667)
#DEFINE STR0668 FWI18NLang("ICEXFIL","STR0668",668)
#DEFINE STR0669 FWI18NLang("ICEXFIL","STR0669",669)
#DEFINE STR0670 FWI18NLang("ICEXFIL","STR0670",670)
#DEFINE STR0671 FWI18NLang("ICEXFIL","STR0671",671)
#DEFINE STR0672 FWI18NLang("ICEXFIL","STR0672",672)
#DEFINE STR0673 FWI18NLang("ICEXFIL","STR0673",673)
#DEFINE STR0674 FWI18NLang("ICEXFIL","STR0674",674)
#DEFINE STR0675 FWI18NLang("ICEXFIL","STR0675",675)
#DEFINE STR0676 FWI18NLang("ICEXFIL","STR0676",676)
#DEFINE STR0677 FWI18NLang("ICEXFIL","STR0677",677)
#DEFINE STR0678 FWI18NLang("ICEXFIL","STR0678",678)
#DEFINE STR0679 FWI18NLang("ICEXFIL","STR0679",679)
#DEFINE STR0680 FWI18NLang("ICEXFIL","STR0680",680)
#DEFINE STR0681 FWI18NLang("ICEXFIL","STR0681",681)
#DEFINE STR0682 FWI18NLang("ICEXFIL","STR0682",682)
#DEFINE STR0683 FWI18NLang("ICEXFIL","STR0683",683)
#DEFINE STR0684 FWI18NLang("ICEXFIL","STR0684",684)
#DEFINE STR0685 FWI18NLang("ICEXFIL","STR0685",685)
#DEFINE STR0686 FWI18NLang("ICEXFIL","STR0686",686)
#DEFINE STR0687 FWI18NLang("ICEXFIL","STR0687",687)
#DEFINE STR0688 FWI18NLang("ICEXFIL","STR0688",688)
#DEFINE STR0689 FWI18NLang("ICEXFIL","STR0689",689)
#DEFINE STR0690 FWI18NLang("ICEXFIL","STR0690",690)
#DEFINE STR0691 FWI18NLang("ICEXFIL","STR0691",691)
#DEFINE STR0692 FWI18NLang("ICEXFIL","STR0692",692)
#DEFINE STR0693 FWI18NLang("ICEXFIL","STR0693",693)
#DEFINE STR0694 FWI18NLang("ICEXFIL","STR0694",694)
#DEFINE STR0695 FWI18NLang("ICEXFIL","STR0695",695)
#DEFINE STR0696 FWI18NLang("ICEXFIL","STR0696",696)
#DEFINE STR0698 FWI18NLang("ICEXFIL","STR0698",697)
#DEFINE STR0699 FWI18NLang("ICEXFIL","STR0699",698)
#DEFINE STR0700 FWI18NLang("ICEXFIL","STR0700",699)
#DEFINE STR0701 FWI18NLang("ICEXFIL","STR0701",700)
#DEFINE STR0702 FWI18NLang("ICEXFIL","STR0702",701)
#DEFINE STR0703 FWI18NLang("ICEXFIL","STR0703",702)
#DEFINE STR0704 FWI18NLang("ICEXFIL","STR0704",703)
#DEFINE STR0705 FWI18NLang("ICEXFIL","STR0705",704)
#DEFINE STR0706 FWI18NLang("ICEXFIL","STR0706",705)
#DEFINE STR0707 FWI18NLang("ICEXFIL","STR0707",706)
#DEFINE STR0708 FWI18NLang("ICEXFIL","STR0708",707)
#DEFINE STR0709 FWI18NLang("ICEXFIL","STR0709",708)
#DEFINE STR0710 FWI18NLang("ICEXFIL","STR0710",709)
#DEFINE STR0711 FWI18NLang("ICEXFIL","STR0711",710)
#DEFINE STR0712 FWI18NLang("ICEXFIL","STR0712",711)
#DEFINE STR0713 FWI18NLang("ICEXFIL","STR0713",712)
#DEFINE STR0714 FWI18NLang("ICEXFIL","STR0714",713)
#DEFINE STR0715 FWI18NLang("ICEXFIL","STR0715",714)
#DEFINE STR0716 FWI18NLang("ICEXFIL","STR0716",715)
#DEFINE STR0717 FWI18NLang("ICEXFIL","STR0717",716)
#DEFINE STR0718 FWI18NLang("ICEXFIL","STR0718",717)
#DEFINE STR0719 FWI18NLang("ICEXFIL","STR0719",718)
#DEFINE STR0720 FWI18NLang("ICEXFIL","STR0720",719)
#DEFINE STR0721 FWI18NLang("ICEXFIL","STR0721",720)
#DEFINE STR0722 FWI18NLang("ICEXFIL","STR0722",721)
#DEFINE STR0723 FWI18NLang("ICEXFIL","STR0723",722)
#DEFINE STR0724 FWI18NLang("ICEXFIL","STR0724",723)
#DEFINE STR0725 FWI18NLang("ICEXFIL","STR0725",724)
#DEFINE STR0726 FWI18NLang("ICEXFIL","STR0726",725)
#DEFINE STR0727 FWI18NLang("ICEXFIL","STR0727",726)
#DEFINE STR0729 FWI18NLang("ICEXFIL","STR0729",727)
#DEFINE STR0730 FWI18NLang("ICEXFIL","STR0730",728)
#DEFINE STR0731 FWI18NLang("ICEXFIL","STR0731",729)
#DEFINE STR0732 FWI18NLang("ICEXFIL","STR0732",730)
#DEFINE STR0733 FWI18NLang("ICEXFIL","STR0733",731)
#DEFINE STR0734 FWI18NLang("ICEXFIL","STR0734",732)
#DEFINE STR0735 FWI18NLang("ICEXFIL","STR0735",733)
#DEFINE STR0736 FWI18NLang("ICEXFIL","STR0736",734)
#DEFINE STR0737 FWI18NLang("ICEXFIL","STR0737",735)
#DEFINE STR0738 FWI18NLang("ICEXFIL","STR0738",736)
#DEFINE STR0739 FWI18NLang("ICEXFIL","STR0739",737)
#DEFINE STR0740 FWI18NLang("ICEXFIL","STR0740",738)
#DEFINE STR0741 FWI18NLang("ICEXFIL","STR0741",739)
#DEFINE STR0742 FWI18NLang("ICEXFIL","STR0742",740)
#DEFINE STR0743 FWI18NLang("ICEXFIL","STR0743",741)
#DEFINE STR0744 FWI18NLang("ICEXFIL","STR0744",742)
#DEFINE STR0745 FWI18NLang("ICEXFIL","STR0745",743)
#DEFINE STR0746 FWI18NLang("ICEXFIL","STR0746",744)
#DEFINE STR0747 FWI18NLang("ICEXFIL","STR0747",745)
#DEFINE STR0748 FWI18NLang("ICEXFIL","STR0748",746)
#DEFINE STR0749 FWI18NLang("ICEXFIL","STR0749",747)
#DEFINE STR0750 FWI18NLang("ICEXFIL","STR0750",748)
#DEFINE STR0751 FWI18NLang("ICEXFIL","STR0751",749)
#DEFINE STR0752 FWI18NLang("ICEXFIL","STR0752",750)
#DEFINE STR0753 FWI18NLang("ICEXFIL","STR0753",751)
#DEFINE STR0754 FWI18NLang("ICEXFIL","STR0754",752)
#DEFINE STR0755 FWI18NLang("ICEXFIL","STR0755",753)
#DEFINE STR0756 FWI18NLang("ICEXFIL","STR0756",754)
#DEFINE STR0757 FWI18NLang("ICEXFIL","STR0757",755)
#DEFINE STR0758 FWI18NLang("ICEXFIL","STR0758",756)
#DEFINE STR0759 FWI18NLang("ICEXFIL","STR0759",757)
#DEFINE STR0760 FWI18NLang("ICEXFIL","STR0760",758)
#DEFINE STR0761 FWI18NLang("ICEXFIL","STR0761",759)
#DEFINE STR0762 FWI18NLang("ICEXFIL","STR0762",760)
#DEFINE STR0763 FWI18NLang("ICEXFIL","STR0763",761)
#DEFINE STR0764 FWI18NLang("ICEXFIL","STR0764",762)
#DEFINE STR0765 FWI18NLang("ICEXFIL","STR0765",763)
#DEFINE STR0766 FWI18NLang("ICEXFIL","STR0766",764)
#DEFINE STR0767 FWI18NLang("ICEXFIL","STR0767",765)
#DEFINE STR0768 FWI18NLang("ICEXFIL","STR0768",766)
#DEFINE STR0769 FWI18NLang("ICEXFIL","STR0769",767)
#DEFINE STR0770 FWI18NLang("ICEXFIL","STR0770",768)
#DEFINE STR0771 FWI18NLang("ICEXFIL","STR0771",769)
#DEFINE STR0772 FWI18NLang("ICEXFIL","STR0772",770)
#DEFINE STR0773 FWI18NLang("ICEXFIL","STR0773",771)
#DEFINE STR0774 FWI18NLang("ICEXFIL","STR0774",772)
#DEFINE STR0775 FWI18NLang("ICEXFIL","STR0775",773)
#DEFINE STR0776 FWI18NLang("ICEXFIL","STR0776",774)
#DEFINE STR0777 FWI18NLang("ICEXFIL","STR0777",775)
#DEFINE STR0778 FWI18NLang("ICEXFIL","STR0778",776)
#DEFINE STR0779 FWI18NLang("ICEXFIL","STR0779",777)
#DEFINE STR0780 FWI18NLang("ICEXFIL","STR0780",778)
#DEFINE STR0781 FWI18NLang("ICEXFIL","STR0781",779)
#DEFINE STR0782 FWI18NLang("ICEXFIL","STR0782",780)
#DEFINE STR0783 FWI18NLang("ICEXFIL","STR0783",781)
#DEFINE STR0784 FWI18NLang("ICEXFIL","STR0784",782)
#DEFINE STR0785 FWI18NLang("ICEXFIL","STR0785",783)
#DEFINE STR0786 FWI18NLang("ICEXFIL","STR0786",784)
#DEFINE STR0787 FWI18NLang("ICEXFIL","STR0787",785)
#DEFINE STR0788 FWI18NLang("ICEXFIL","STR0788",786)
#DEFINE STR0789 FWI18NLang("ICEXFIL","STR0789",787)
#DEFINE STR0790 FWI18NLang("ICEXFIL","STR0790",788)
#DEFINE STR0791 FWI18NLang("ICEXFIL","STR0791",789)
#DEFINE STR0792 FWI18NLang("ICEXFIL","STR0792",790)
#DEFINE STR0793 FWI18NLang("ICEXFIL","STR0793",791)
#DEFINE STR0794 FWI18NLang("ICEXFIL","STR0794",792)
#DEFINE STR0795 FWI18NLang("ICEXFIL","STR0795",793)
#DEFINE STR0796 FWI18NLang("ICEXFIL","STR0796",794)
#DEFINE STR0797 FWI18NLang("ICEXFIL","STR0797",795)
#DEFINE STR0798 FWI18NLang("ICEXFIL","STR0798",796)
#DEFINE STR0799 FWI18NLang("ICEXFIL","STR0799",797)
#DEFINE STR0800 FWI18NLang("ICEXFIL","STR0800",798)
#DEFINE STR0801 FWI18NLang("ICEXFIL","STR0801",799)
#DEFINE STR0802 FWI18NLang("ICEXFIL","STR0802",800)
#DEFINE STR0803 FWI18NLang("ICEXFIL","STR0803",801)
#DEFINE STR0804 FWI18NLang("ICEXFIL","STR0804",802)
#DEFINE STR0805 FWI18NLang("ICEXFIL","STR0805",803)
#DEFINE STR0806 FWI18NLang("ICEXFIL","STR0806",804)
#DEFINE STR0807 FWI18NLang("ICEXFIL","STR0807",805)
#DEFINE STR0808 FWI18NLang("ICEXFIL","STR0808",806)
#DEFINE STR0809 FWI18NLang("ICEXFIL","STR0809",807)
#DEFINE STR0810 FWI18NLang("ICEXFIL","STR0810",808)
#DEFINE STR0811 FWI18NLang("ICEXFIL","STR0811",809)
#DEFINE STR0812 FWI18NLang("ICEXFIL","STR0812",810)
#DEFINE STR0813 FWI18NLang("ICEXFIL","STR0813",811)
#DEFINE STR0814 FWI18NLang("ICEXFIL","STR0814",812)
#DEFINE STR0815 FWI18NLang("ICEXFIL","STR0815",813)
#DEFINE STR0816 FWI18NLang("ICEXFIL","STR0816",814)
#DEFINE STR0817 FWI18NLang("ICEXFIL","STR0817",815)
#DEFINE STR0818 FWI18NLang("ICEXFIL","STR0818",816)
#DEFINE STR0819 FWI18NLang("ICEXFIL","STR0819",817)
#DEFINE STR0820 FWI18NLang("ICEXFIL","STR0820",818)
#DEFINE STR0821 FWI18NLang("ICEXFIL","STR0821",819)
#DEFINE STR0822 FWI18NLang("ICEXFIL","STR0822",820)
#DEFINE STR0823 FWI18NLang("ICEXFIL","STR0823",821)
#DEFINE STR0824 FWI18NLang("ICEXFIL","STR0824",822)
#DEFINE STR0825 FWI18NLang("ICEXFIL","STR0825",823)
#DEFINE STR0826 FWI18NLang("ICEXFIL","STR0826",824)
#DEFINE STR0827 FWI18NLang("ICEXFIL","STR0827",825)
#DEFINE STR0828 FWI18NLang("ICEXFIL","STR0828",826)
#DEFINE STR0829 FWI18NLang("ICEXFIL","STR0829",827)
#DEFINE STR0830 FWI18NLang("ICEXFIL","STR0830",828)
#DEFINE STR0831 FWI18NLang("ICEXFIL","STR0831",829)
#DEFINE STR0832 FWI18NLang("ICEXFIL","STR0832",830)
#DEFINE STR0833 FWI18NLang("ICEXFIL","STR0833",831)
#DEFINE STR0834 FWI18NLang("ICEXFIL","STR0834",832)
#DEFINE STR0835 FWI18NLang("ICEXFIL","STR0835",833)
#DEFINE STR0836 FWI18NLang("ICEXFIL","STR0836",834)
#DEFINE STR0837 FWI18NLang("ICEXFIL","STR0837",835)
#DEFINE STR0838 FWI18NLang("ICEXFIL","STR0838",836)
#DEFINE STR0839 FWI18NLang("ICEXFIL","STR0839",837)
#DEFINE STR0840 FWI18NLang("ICEXFIL","STR0840",838)
#DEFINE STR0841 FWI18NLang("ICEXFIL","STR0841",839)
#DEFINE STR0842 FWI18NLang("ICEXFIL","STR0842",840)
#DEFINE STR0843 FWI18NLang("ICEXFIL","STR0843",841)
#DEFINE STR0844 FWI18NLang("ICEXFIL","STR0844",842)
#DEFINE STR0845 FWI18NLang("ICEXFIL","STR0845",843)
#DEFINE STR0846 FWI18NLang("ICEXFIL","STR0846",844)
#DEFINE STR0847 FWI18NLang("ICEXFIL","STR0847",845)
#DEFINE STR0848 FWI18NLang("ICEXFIL","STR0848",846)
#DEFINE STR0849 FWI18NLang("ICEXFIL","STR0849",847)
#DEFINE STR0850 FWI18NLang("ICEXFIL","STR0850",848)
#DEFINE STR0851 FWI18NLang("ICEXFIL","STR0851",849)
#DEFINE STR0852 FWI18NLang("ICEXFIL","STR0852",850)
#DEFINE STR0853 FWI18NLang("ICEXFIL","STR0853",851)
#DEFINE STR0854 FWI18NLang("ICEXFIL","STR0854",852)
#DEFINE STR0855 FWI18NLang("ICEXFIL","STR0855",853)
#DEFINE STR0856 FWI18NLang("ICEXFIL","STR0856",854)
#DEFINE STR0857 FWI18NLang("ICEXFIL","STR0857",855)
#DEFINE STR0858 FWI18NLang("ICEXFIL","STR0858",856)
#DEFINE STR0859 FWI18NLang("ICEXFIL","STR0859",857)
#DEFINE STR0860 FWI18NLang("ICEXFIL","STR0860",858)
#DEFINE STR0861 FWI18NLang("ICEXFIL","STR0861",859)
#DEFINE STR0862 FWI18NLang("ICEXFIL","STR0862",860)
#DEFINE STR0863 FWI18NLang("ICEXFIL","STR0863",861)
#DEFINE STR0864 FWI18NLang("ICEXFIL","STR0864",862)
#DEFINE STR0865 FWI18NLang("ICEXFIL","STR0865",863)
#DEFINE STR0866 FWI18NLang("ICEXFIL","STR0866",864)
#DEFINE STR0867 FWI18NLang("ICEXFIL","STR0867",865)
#DEFINE STR0868 FWI18NLang("ICEXFIL","STR0868",866)
#DEFINE STR0869 FWI18NLang("ICEXFIL","STR0869",867)
#DEFINE STR0870 FWI18NLang("ICEXFIL","STR0870",868)
#DEFINE STR0871 FWI18NLang("ICEXFIL","STR0871",869)
#DEFINE STR0872 FWI18NLang("ICEXFIL","STR0872",870)
#DEFINE STR0873 FWI18NLang("ICEXFIL","STR0873",871)
#DEFINE STR0874 FWI18NLang("ICEXFIL","STR0874",872)
#DEFINE STR0875 FWI18NLang("ICEXFIL","STR0875",873)
#DEFINE STR0876 FWI18NLang("ICEXFIL","STR0876",874)
#DEFINE STR0877 FWI18NLang("ICEXFIL","STR0877",875)
#DEFINE STR0878 FWI18NLang("ICEXFIL","STR0878",876)
#DEFINE STR0879 FWI18NLang("ICEXFIL","STR0879",877)
#DEFINE STR0880 FWI18NLang("ICEXFIL","STR0880",878)
#DEFINE STR0881 FWI18NLang("ICEXFIL","STR0881",879)
#DEFINE STR0882 FWI18NLang("ICEXFIL","STR0882",880)
#DEFINE STR0883 FWI18NLang("ICEXFIL","STR0883",881)
#DEFINE STR0884 FWI18NLang("ICEXFIL","STR0884",882)
#DEFINE STR0885 FWI18NLang("ICEXFIL","STR0885",883)
#DEFINE STR0886 FWI18NLang("ICEXFIL","STR0886",884)
#DEFINE STR0887 FWI18NLang("ICEXFIL","STR0887",885)
#DEFINE STR0888 FWI18NLang("ICEXFIL","STR0888",886)
#DEFINE STR0889 FWI18NLang("ICEXFIL","STR0889",887)
#DEFINE STR0890 FWI18NLang("ICEXFIL","STR0890",888)
#DEFINE STR0891 FWI18NLang("ICEXFIL","STR0891",889)
#DEFINE STR0892 FWI18NLang("ICEXFIL","STR0892",890)
#DEFINE STR0893 FWI18NLang("ICEXFIL","STR0893",891)
#DEFINE STR0894 FWI18NLang("ICEXFIL","STR0894",892)
#DEFINE STR0895 FWI18NLang("ICEXFIL","STR0895",893)
#DEFINE STR0896 FWI18NLang("ICEXFIL","STR0896",894)
#DEFINE STR0897 FWI18NLang("ICEXFIL","STR0897",895)
#DEFINE STR0898 FWI18NLang("ICEXFIL","STR0898",896)
#DEFINE STR0899 FWI18NLang("ICEXFIL","STR0899",897)
#DEFINE STR0900 FWI18NLang("ICEXFIL","STR0900",898)
#DEFINE STR0901 FWI18NLang("ICEXFIL","STR0901",899)
#DEFINE STR0902 FWI18NLang("ICEXFIL","STR0902",900)
#DEFINE STR0903 FWI18NLang("ICEXFIL","STR0903",901)
#DEFINE STR0904 FWI18NLang("ICEXFIL","STR0904",902)
#DEFINE STR0905 FWI18NLang("ICEXFIL","STR0905",903)
#DEFINE STR0906 FWI18NLang("ICEXFIL","STR0906",904)
#DEFINE STR0907 FWI18NLang("ICEXFIL","STR0907",905)
#DEFINE STR0908 FWI18NLang("ICEXFIL","STR0908",906)
#DEFINE STR0909 FWI18NLang("ICEXFIL","STR0909",907)
#DEFINE STR0910 FWI18NLang("ICEXFIL","STR0910",908)
#DEFINE STR0911 FWI18NLang("ICEXFIL","STR0911",909)
#DEFINE STR0912 FWI18NLang("ICEXFIL","STR0912",910)
#DEFINE STR0913 FWI18NLang("ICEXFIL","STR0913",911)
#DEFINE STR0914 FWI18NLang("ICEXFIL","STR0914",912)
 

ICEXFIL_EN.TRES

 0001#STR0001#ALL#Search
0002#STR0002#ALL#View
0003#STR0003#ALL#Add
0004#STR0004#ALL#Edit
0005#STR0005#ALL#Delete
0006#STR0006#ALL#Bar Code
0007#STR0007#ALL#Multi-discipline Committee Register
0008#STR0008#ALL#User+Level already exists in the committee!
0009#STR0009#ALL#INTEREST RATES RISK
0010#STR0010#ALL#This can be defined as the loss risk in economic value of a portfolio, due to effects of edverse changes in interest rates.
0011#STR0011#ALL#1) Eventual loss of market value in government (BBCs, Brady bonds, etc.) or private securities
0012#STR0012#ALL#2) Raising of funding cost
0013#STR0013#ALL#3) Drop in reinvestment rate
0014#STR0014#ALL#Drop in financial profitability
0015#STR0015#ALL#EXCHANGE RATE RISK
0016#STR0016#ALL#This can be defined as the loss risk due to adverse changes in exchange rates.
0017#STR0017#ALL#1) Variation in NTN-Ds,NBC-Es and NBC-Fs prices of international assets traded in foreign currency due to relative currency appreciation/deppreciation.
0018#STR0018#ALL#2) Disconnections of indexed portfolio related to a foreign curency
0019#STR0019#ALL#COMMODITIES RISK
0020#STR0020#ALL#This can be defined as the loss risk due to adverse changes in market value of commodities portfolios.
0021#STR0021#ALL#1) Price variation o portfolios constituted by gold, silver, platin, soy, cocoa, etc.
0022#STR0022#ALL#STOCK RISKS
0023#STR0023#ALL#This can be defined as the loss risk due to changes in stock market value.
0024#STR0024#ALL#1) Variation in prices of portfolios composed by stocks from companies such as Petrobras, PN, Vale PN, Eletrobras PNB ADR from Usiminas PN, etc.
0025#STR0025#ALL#Drop of financial profitability and liquidity
0026#STR0026#ALL#RISK OF LIQUIDITY
0027#STR0027#ALL#It may be defined as risk of losses because of the impossibility of undoing quickly a position or obtaining 'Funding', due to market conditions.
0028#STR0028#ALL#1) Brazilian Eurobond portfolios, blue chips and secondary stocks, some future contracts negotiated in BM&F, etc.
0029#STR0029#ALL# 2) Situations in which 'postponing' debts in financial markes is not possible
0030#STR0030#ALL#3) Adjustments of margins that use intitution liquidity
0031#STR0031#ALL#RISK OF DERIVATIVES
0032#STR0032#ALL#This can be defined as the loss risk due to use of derivatives (whether for speculation or hedge).
0033#STR0033#ALL#1) Variations of value of positions of option, futures, swaps contracts, etc...
0034#STR0034#ALL#HEDGE RISK
0035#STR0035#ALL#This can be defined as the loss risk due to misuse of instruments for hedge.
0036#STR0036#ALL#RISK OF CONCENTRATION
0037#STR0037#ALL#This can be defined as the loss risk due to lack of diversification of investment portfolios market risk.
0038#STR0038#ALL#1) Investments excessively concentrated in few indexes, currencies, assets, due dates, etc.
0039#STR0039#ALL#RISK OF DEFAULT
0040#STR0040#ALL#It may be defined as risk of loss by impossibility of payment of borrower, counterpart of a contract or issuer of a bill.
0041#STR0041#ALL#1) Non-payment of interests and/or principal of personal credit, loan to legal entity, credit card, leasing, etc.;
0042#STR0042#ALL# 2) Non-payment of interests and/or principal of fixed income securities (national/international public/private) by issuer
0043#STR0043#ALL#Flight in availability of income in cash flow
0044#STR0044#ALL#RISK OF CREDIT DEGRADATION
0045#STR0045#ALL#It may be defined as risk of loss by worsening of credit quality of borrower, counterpart of transaction or issuer of a bill, considering a reduction of bond value.
0046#STR0046#ALL#1) Losses in corporative and/or sovereign bills through rating reduction of issuer country.
0047#STR0047#ALL#Decrease of obligations value
0048#STR0048#ALL#RISK OF GUARANTEE DEGRADATION
0049#STR0049#ALL#It may be defined as risk of loss due to reduction of guarantees offered by a borrower, conterpart of transaction or bill issuer.
0050#STR0050#ALL#1) Loans whose guarantees no longer exist; 2) Depreciation in guarantees value deposited in derivatives exchange
0051#STR0051#ALL#SOVEREIGN RISK
0052#STR0052#ALL#It may be defined as risk of loss due to impossibility of payment by a borrower, conterpart of a contract or bill issuer, honoring commitments because of restrictions imposed by host country.
0053#STR0053#ALL#1) Transactions that involve international transfers of bills or exchange.
0054#STR0054#ALL#Loss of obligations and rights
0055#STR0055#ALL#RISK OF CREDITOR
0056#STR0056#ALL#It may be defined as risk of losses due to non-compliance of transaction creditor, enhanced when contractdoes not consider liquidation agreement by compensation of rights and obligations (netting agreement).
0057#STR0057#ALL#1) Repurchase transactions which do not consider netting of rights and obligations, in opposition to (ISMA Agreements).
0058#STR0058#ALL#RISK OF CONCENTRATION CREDIT
0059#STR0059#ALL#This can be defined as the loss risk due to lack of diversification of investment credit risk.
0060#STR0060#ALL#1) Concentrate loans in a few segments of Economy, assets classes, etc.; 2) Have substantial part of the assets of a debtor
0061#STR0061#ALL#Flight of investors to other institutions
0062#STR0062#ALL#RISK OF OVERLOAD
0063#STR0063#ALL#This can be defined as the loss risk of overload in systems of electricity, telephone, data processing, etc.
0064#STR0064#ALL#1) Non-operational systems in bank offices due to information accrual in communication channels with customer service center; 2) Phone lines constantly busy.
0065#STR0065#ALL#Commitment in quality of provided services
0066#STR0066#ALL#RISK OF OBSOLESCENCE
0067#STR0067#ALL#This can be defined as the loss risk for rare substitution of equipment and/or old softwares.
0068#STR0068#ALL#1) Software versions not compatible with old hardware;2) Impossibility of integrating computer systems developed in different software versions.
0069#STR0069#ALL#Impairment in production and/or quality of provided services
0070#STR0070#ALL#RISK OF PROMPTNESS AND RELIABILITY
0071#STR0071#ALL#This can be defined as the loss risk once information cannot be received, processed, stored and transmitted on a timely and trustful basis.
0072#STR0072#ALL#1) Situations in which information consolidated about base exposition cannot be obtained in time to be analyzed;2) Impossibility of giving acurate information in certain hours due to database update accomplished by process in batch.
0073#STR0073#ALL#RISK OF EQUIPMENT
0074#STR0074#ALL#This can be defined as the loss risk due to failure in equipment of electricity, telephone data processing and transmission, security, etc.
0075#STR0075#ALL#1) Computers network attacked by virus; 2) Damaged hard disks; 3) Non-operational telephony due to lack of maintenance.
0076#STR0076#ALL#Drop in production and quality of services and rework.
0077#STR0077#ALL#RISK OF NON-INTENTIONED MISTAKE
0078#STR0078#ALL#This can be defined as the loss risk resulting from mistake, omission, distraction or negligence of employees working with telephones, security, etc.
0079#STR0079#ALL#1) Bad service of account holders or customers (unwillingness, lack of information, etc); 2) Posicion of treasury in market opposed to specification of Investiment Commission.
0080#STR0080#ALL#Drop in quality of services provided.
0081#STR0081#ALL#RISK OF FRAUD
0082#STR0082#ALL#This can be defined as the loss risk due to fraudful behavior (adulteration of controls, intentional failure to comply with company's rules, deviation of values, disclosure of incorrect information, etc).
0083#STR0083#ALL#1) Money deviation of bank office or central cash; 2) Acceptance of customers 'incentives' in order to offer high amount of credit.
0084#STR0084#ALL#Overall loss to the company.
0085#STR0085#ALL#RISK OF QUALIFICATION
0086#STR0086#ALL#This can be defined as the loss risk resuting from employees performing tasks to which they have no appopriate skills.
0087#STR0087#ALL#1) Use of hedge strategy with derivatives, without limitations operator's awareness.
0088#STR0088#ALL# 2) Calculation of losses & profits in portfolios, without knowing markets;
0089#STR0089#ALL# 3) Begin operations in 'fancy' markets, not considering teams (back-office and front-office) properly prepared.
0090#STR0090#ALL#Loss in services quality.
0091#STR0091#ALL#RISK OF PRODUCTS & SERVICES
0092#STR0092#ALL#This can be defined as the loss risk resulting from inappropriate product sale or service provision or if these services did not meet customer's demands and needs.
0093#STR0093#ALL# 1) Shipment of credit card without customer previous approval; 2) Recommend to customers with conservative profile investments in funds of derivatives leveraged by a good performance in recent past of such funds.
0094#STR0094#ALL#Flight of customers to competitors.
0095#STR0095#ALL#REGULATION RISK
0096#STR0096#ALL#This can be defined as the loss risk due to changes, improper behavior or inexistence of rules for internal ou external control.
0097#STR0097#ALL#1) Change of ranges of guarantee or limits of oscillation in derivatives exchanges without prior notice to market; 2) Front-office in charge of Back-Office operation.
0098#STR0098#ALL#Failure in operational process.
0099#STR0099#ALL#RISK OF MODELING
0100#STR0100#ALL#This can be defined as the loss risk due to incorrect development, use or interpretation of results provided by models, including use of incorrect data.
0101#STR0101#ALL#1) Use software purchased by third parties not knowing its limitations; 2) Use mathematical models not knowing its simplifying hypotheses.
0102#STR0102#ALL#Drop in services or production quality.
0103#STR0103#ALL#RISK OF FINANCIAL SETTLEMENT
0104#STR0104#ALL#This can be defined as the loss risk due to failure in procedures and control of transactions finalization.
0105#STR0105#ALL#1) Shipment or receipt of foreign exchange in places with different time zones, holidays, operational rules, etc.
0106#STR0106#ALL#Failure in operational processes.
0107#STR0107#ALL#SYSTEMIC RISK
0108#STR0108#ALL#This can be defined as the loss risk due to changes in operational environment.
0109#STR0109#ALL#1) Sudden change of operational limits in exchanges, damaging all financial institutions; 2) Unexpected change in corporate levies calculation base.
0110#STR0110#ALL#Income reduction in institutions.
0111#STR0111#ALL#RISK OF OPERATIONAL CONCENTRATION
0112#STR0112#ALL#This can be defined as the loss risk because it depends on few products, customers and/or markets.
0113#STR0113#ALL#1) Banks that only work financing customers of a given segment (for example, automobile industry and retailers).
0114#STR0114#ALL#Limited rentability.
0115#STR0115#ALL#IMAGE RISK
0116#STR0116#ALL#This can be defined as the loss risk due to changes of reputation with customers, competitors, government agencies, etc.
0117#STR0117#ALL#1) Rumours about the situation of an institution, provoking a rush for withdrawals.
0118#STR0118#ALL#Flight of customers and/or partners.
0119#STR0119#ALL#CATASTROPHE RISK
0120#STR0120#ALL#This can be defined as the loss risk due to catastrophes (natural or not).
0121#STR0121#ALL#1) Natural disasters (floods) that make harder daily operation of the institution or critical areas such as centers of data processing, telecommunications, etc.; 2) Destruction of institution assets due to disasters that impact civil structure of buildings (airplane or truck crash, etc.), fire, riots, etc.
0122#STR0122#ALL#Total or partial closure of operation
0123#STR0123#ALL#LEGISLATION RISK
0124#STR0124#ALL#This can be defined as the loss risk sue to sanctions by regulators and compensation for damages to third parties because of violation of current legislation.
0125#STR0125#ALL#1) Fines for non-compliance of liabilities; 2) Compensations payed to customers for non-compliance with legislation.
0126#STR0126#ALL#Law debts, reduction of profit
0127#STR0127#ALL#TAX RISK
0128#STR0128#ALL#This can be defined as the loss risk due to creation or new interpretation of tax incidence
0129#STR0129#ALL#1) Creation new taxes over assets and/or products; 2) Receipt of new contribution over incomes.
0130#STR0130#ALL#Tax debts, reduction of profit
0131#STR0131#ALL#CONTRACT RISK
0132#STR0132#ALL#This can be defined as the loss risk due to bad judgements resulting from contracts that are negligent, badly written or without appropriate legal backing
0133#STR0133#ALL#1) Person with no power to sign contracts representing institution; 2) Non-pront execution of guarantees, calling for legal actions; 3) Responsibilities covered in outsourcing contracts expressed subjectively.
0134#STR0134#ALL#Rights not received.
0135#STR0135#ALL#Wait!
0136#STR0136#ALL#Generating tables of risk...
0137#STR0137#ALL#There is definition of mission in organization...
0138#STR0138#ALL#Is there definition of mission in your organization? And in your department? Grade this control item in your organization:
0139#STR0139#ALL#There is an asserted policy defined...
0140#STR0140#ALL#Is there an asserted policy defined and spread about internal controls in your company? Give a grade:
0141#STR0141#ALL#Formal concordance related to ethical standards...
0142#STR0142#ALL#Formal concordance related to ethical standards established by corporation
0143#STR0143#ALL#Trustworthy personnel with hability...
0144#STR0144#ALL#Trustworthy personnel with necessary hability, training and experience to perform tasks satisfactorily.
0145#STR0145#ALL#Formal consent to policies...
0146#STR0146#ALL#Formal consent to policies of conflict of interests and business ethics established by the company.
0147#STR0147#ALL#An organizational plan...
0148#STR0148#ALL#An organizational plan (organization chart) that includes delegation and coordination of responsibilities defined with just segregation of incompatible duties.
0149#STR0149#ALL#A proper accounting structure...
0150#STR0150#ALL#An adequate accounting structure in each operational unit, including accounting and budget techniques, an appropriate chart of accounts, procedures manuals and, when applicable, detailed flowcharts of transactions.
0151#STR0151#ALL#Proper procedures for authorization...
0152#STR0152#ALL#Suitable procedures for authorization and approval of transactions
0153#STR0153#ALL#Register of transactions in reasonable details...
0154#STR0154#ALL#Record of transactions with reasonable and precise details, on a timely basis.
0155#STR0155#ALL#Complete review of report preparation...
0156#STR0156#ALL#Complete review of accounting and financial reports preparation, for internal and external use.
0157#STR0157#ALL#Proper physical instalation...
0158#STR0158#ALL#Appropriate physical facilities and safeguard to prevent improper assets movement and also to protect accounting records of the company
0159#STR0159#ALL#Regular monitoring...
0160#STR0160#ALL#Regular monitoring adapted by operational management
0161#STR0161#ALL#Review of systems and controls.
0162#STR0162#ALL#Review of company's systems and controls through an extensive auditing program, internal and external.
0163#STR0163#ALL#Auditing coordination...
0164#STR0164#ALL#Internal auditing coordination with external auditing through Controller
0165#STR0165#ALL#Evaluation continues...
0166#STR0166#ALL#Evaluation continues from cost/benefit relation of existing controls
0167#STR0167#ALL#Comprise of management levels.
0168#STR0168#ALL#Comprise of management levels in relation to internal controls designed to detect frauds and ilegal and unethical practices that risk company's concept.
0169#STR0169#ALL#Superior control.
0170#STR0170#ALL#Superior control and written authorization to any internal control trespasses of high importance to the company. This written authorization must be filed in Internal Auditing department.
0171#STR0171#ALL#Definition of responsibilities.
0172#STR0172#ALL#Definition of responsabilities and departmental functions must be expressed in an organization chart, containing appropriate descriptions of functions.
0173#STR0173#ALL#Manuals of detailed procedures.
0174#STR0174#ALL#Manuals of detailed procedures, supporting policies defined by the Board of Directors, must be developed in order to assure consistency in daily transactions processing. Whenever applicable, policies and procedures created by the head office must be adopted, according to existing International Manuals.
0175#STR0175#ALL#There must be an appropriate chart of accounts.
0176#STR0176#ALL#An adequate chart of accounts must exist, together with Accounting Manual with detailed procedures for registration in diverse accounts
0177#STR0177#ALL#An effective report system.
0178#STR0178#ALL#There must be effective management reports to supply consistent data to management. These reports must include Monthly Balance, Cash Flow, as well as operational reports
0179#STR0179#ALL#Elaboration of written instructions and flowchart to document order processing, purchase order, check request, cash receipts, etc. is useful to show failures of processing and internal controls. Practices and controls adopted will be well maintained if they are written.
0180#STR0180#ALL#Elaboration of written instructions and flowchart to document order processing, purchase order, check request, cash receipts, etc. is useful to show failures of processing and internal controls. Practices and controls adopted will be well maintained if they are written.
0181#STR0181#ALL#The following departments must be independent...
0182#STR0182#ALL#The following departments must be independent: Accounting, Invoicing, Credit and Collection, Purchase, Receipts, Accounts Receivable, Cash, Sales, Expedition, Production Planning; furthermore, ther must be proper function segregation.
0183#STR0183#ALL#Documents forwarding.
0184#STR0184#ALL#Referral of documents ad values directly to people authorized to receive them is important to protect internal controls.
0185#STR0185#ALL#Adapted controls must...
0186#STR0186#ALL#Proper controls must be exercised defining and delegating responsibilities in Company assets and funds, when people are hires for such positions. Employees with such responsibilities must take vacation annually while their obligations are accomplished by another person.
0187#STR0187#ALL#Appropriate physical security.
0188#STR0188#ALL#Adequate physical security must exercise over Company's facilities. Important accouting files must be protected from fire, flood, deterioration by other causes.
0189#STR0189#ALL#Any occurrence of deviation.
0190#STR0190#ALL#Any occurrence of assets deviations or fraudulent operations must be immediately reported to Controlling.
0191#STR0191#ALL#No employee...
0192#STR0192#ALL#No employee must disclose information or interview to media means without consulting higher levels.
0193#STR0193#ALL#Departments must not have...
0194#STR0194#ALL#There must be no duplicity of functions and controls in departments.
0195#STR0195#ALL#Legal department must control...
0196#STR0196#ALL#Law department shall control, according to determinations of Controlling, with relations with third parties shall be object of contract. Contracts, before being asserted, shall be analyzed by Law Department.
0197#STR0197#ALL#An appropriate procedure...
0198#STR0198#ALL#An adequate procedure shall exist regarding expiration 'follow-up' of such contracts and their renewal.
0199#STR0199#ALL#Use of departmental vehicles...
0200#STR0200#ALL#The use of departmental vehicles shall be restricted to Company's interests. Departmental management shall adopt controls adequate regarding its use. Vehicles shall be kept in Company's facilities hen they are not in use.
0201#STR0201#ALL#Company expects...
0202#STR0202#ALL#Company hopes a professional behavior from its employees regarding company external and internal environment.
0203#STR0203#ALL#All employees of the company...
0204#STR0204#ALL#Every Company employee must take vacation regularly.
0205#STR0205#ALL#Overtime execution...
0206#STR0206#ALL#Higher hierarchical levels shall approve previously and formaly to work overtime
0207#STR0207#ALL#Every change in register...
0208#STR0208#ALL#Proper levels shall approve formally every employee file change
0209#STR0209#ALL#Data which influence calculation...
0210#STR0210#ALL#Data that affect wage calculation must be kept constantly updated
0211#STR0211#ALL#Information file system...
0212#STR0212#ALL#Information file system must be updated and meet the requirements to accomplish department functions
0213#STR0213#ALL#It is Department's activity...
0214#STR0214#ALL#Delivering requirements of labor legislation is Personnel Management Department's duty in order to avoid duplicity and prevent its bad use.
0215#STR0215#ALL#Access to files and information...
0216#STR0216#ALL#Access to department information and files must be written to the person whose function was requested.
0217#STR0217#ALL#Salary changes...
0218#STR0218#ALL#Changes of wages, except those caused by collective labor agreement, shall be reviewed by Management upon proper report issued via systems.
0219#STR0219#ALL#Changes in register...
0220#STR0220#ALL#Changes made in employees register must be compared with original documents after they are processed in the computer. This comparison must be evidenced.
0221#STR0221#ALL#Provision of information for the system...
0222#STR0222#ALL#System information feeding shall be performed via original documents, in which authorizations were formally obtained.
0223#STR0223#ALL#Tables compilation...
0224#STR0224#ALL#Salary range tables compilation must comply with verification rules referring to its accuracy and it must be used confidentially.
0225#STR0225#ALL#New employees admission...
0226#STR0226#ALL#New employees admission must follow appropriate investigation, according to reasponsibilities to be assumed.
0227#STR0227#ALL#In compliance with policies...
0228#STR0228#ALL#In compliance with Head Office policies, the company has no prejudice,
0229#STR0229#ALL# discrimination or favor based on differences about race, sex, color, religion, origin, nationality or physical
0230#STR0230#ALL# deficiency, referring to any activities, including recruitment, selection, admission, transference, promotions, 
0231#STR0231#ALL#training, social benefits, life insurante and recreation programs, etc., must be conducted 
0232#STR0232#ALL# following this policy. All company employees must have a conduct according to this policy.
0233#STR0233#ALL#Existing benefits must...
0234#STR0234#ALL#Existing benefits must be spread and adequate for all personnel levels who have these rights.
0235#STR0235#ALL#Company will adopt a group of...
0236#STR0236#ALL#The company will use electronic attendance control, flexible work shift and overtime bank to avoid unexpected situations at work. All overtime hours must be previously approved by the management.
0237#STR0237#ALL#Adapted controls must be exercised...
0238#STR0238#ALL#Adequate controls must be exercised regarding Company's properties.
0239#STR0239#ALL#Assets movement...
0240#STR0240#ALL#Assets transactions among several cost centers of the Company must be governed and asserted to maintain control over their location.
0241#STR0241#ALL#Definition of what has to be capitalized...
0242#STR0242#ALL#Definition of what to be capitalized must follow legal regulation, as well as correction and depreciation methods
0243#STR0243#ALL#Sale or posting of any assets...
0244#STR0244#ALL#Sale or posting of any assets of the Company must be expressly and formally approved by controlling.
0245#STR0245#ALL#Assets purchase...
0246#STR0246#ALL#Assets purchase must follow proper approval processes and must execute immediate identification.
0247#STR0247#ALL#Purchases must not be accomplished directly by user department, but by Purchase Department
0248#STR0248#ALL# Company, except when expressly approved by Board of Directors.
0249#STR0249#ALL#All company's assets...
0250#STR0250#ALL#All company's assets must have an identification label. This identification must follow a numeric order
0251#STR0251#ALL# sequential, in which duplicity of files must not exist.
0252#STR0252#ALL#Inventory accounting files...
0253#STR0253#ALL#Inventory accounting files must be always updated, reflecting actual situation of Company's properties.
0254#STR0254#ALL# Complete list of existing assets must be available by Accounting.
0255#STR0255#ALL#Proper files must...
0256#STR0256#ALL#Proper files must be maintained on Company's assets by third parties. In balance, these assets
0257#STR0257#ALL# must be subject to physical count and confirmation of its existence.
0258#STR0258#ALL#Acquisition of any fixed assets...
0259#STR0259#ALL#Acquisition of any fixed assets must follow approval criteria demanded when issuing Authorization document to
0260#STR0260#ALL# Assets Purchase.
0261#STR0261#ALL#Internal Auditing aims at...
0262#STR0262#ALL#Internal Auditing aims at make an independent evaluation of diverse operations and controls of the company,
0263#STR0263#ALL# in order to define if procedures and policies are being followed, if established standard processes are being carried out, if
0264#STR0264#ALL#resources are being used effectively and economically, and if company goals are being achieved.
0265#STR0265#ALL#Internal Auditing function...
0266#STR0266#ALL#Internal Auditing function will report to highest level of organization
0267#STR0267#ALL#Internal auditors...
0268#STR0268#ALL#Internal auditors will have unrestricted access to any documents that are personal or property of the Company.
0269#STR0269#ALL#Auditing function shall...
0270#STR0270#ALL#Auditing function shall always be beyond simple checking whether rules are adequate and objectives
0271#STR0271#ALL# have been accomplished. It must optimize operational efficiency in the company.
0272#STR0272#ALL#It shall check...
0273#STR0273#ALL#It shall check whether laws and internal and external regulations have been followed and whether
0274#STR0274#ALL# reports and financial controls are accurate and adapted.
0275#STR0275#ALL#It will review management of personal resources...
0276#STR0276#ALL#It will review management of financial, material and personal resources to identify possible failures of its use,
0277#STR0277#ALL# and allow its correction and optimization.
0278#STR0278#ALL#And management responsibility that every Department will be sure that
0279#STR0279#ALL#It will evaluate plans and targets in order to determine if objectives are achieved.
0280#STR0280#ALL#It must have good relationship...
0281#STR0281#ALL#It must have good relationship with External auditing, coordinating its work in order to have a better group result.
0282#STR0282#ALL#Every bank account...
0283#STR0283#ALL#Every bank account must be previously authorized by the board of directors, and every bank account must have its purpose explained.
0284#STR0284#ALL#Must not be maintained...
0285#STR0285#ALL#Inactive bank accounts must not be maintained.
0286#STR0286#ALL#Receipt liabilities...
0287#STR0287#ALL#Receipt liability and value deposits must be centered in a small number of people and functions
0288#STR0288#ALL# must be segregated.
0289#STR0289#ALL#There must have a system...
0290#STR0290#ALL#There must have a system of internal conferences in Treasury department
0291#STR0291#ALL#, in accordance with possible concerning human resources.
0292#STR0292#ALL#Employees with primary responsabilities...
0293#STR0293#ALL#Employees with primary responsibilities concerning cash must be
0294#STR0294#ALL# safe and covered by insurance, and must take vacation annually,
0295#STR0295#ALL# when employee's activities must be done by a substitute person.
0296#STR0296#ALL#Treasury department employees...
0297#STR0297#ALL#Treasury department employees must not perform functions that do not pertain to
0298#STR0298#ALL#department, according to human resourcer availability.
0299#STR0299#ALL#There must have independent records...
0300#STR0300#ALL#There must have independent records of Treasury accounting, about
0301#STR0301#ALL# bills and values kept in the department and periodically there must be
0302#STR0302#ALL# a count procedure and conciliation with accounting.
0303#STR0303#ALL#Every and any loan...
0304#STR0304#ALL#Every and any bank loan must be approved.
0305#STR0305#ALL#A Power of Attorney shall be elaborated...
0306#STR0306#ALL#A Power of Attorney shall be elaborated specifying
0307#STR0307#ALL# who are the people that can sign on behalf of the company
0308#STR0308#ALL# and what are their limits. Only group signatures shall be used beyond a certain limit
0309#STR0309#ALL# and the two highest positions available at the moment shall sign it.
0310#STR0310#ALL# Every authorized person shall have a copy of this power of attorney.
0311#STR0311#ALL#With the exit of any person...
0312#STR0312#ALL#With the exit of any person with power of attorney, there must be control over
0313#STR0313#ALL# its cancellation, which must be done immediately in the base.
0314#STR0314#ALL#All advance to employees...
0315#STR0315#ALL#All advance to employees or to third partied shall be done upon a form
0316#STR0316#ALL# adequate, in which proper management level approvals are evident.
0317#STR0317#ALL#Credit limits to customers...
0318#STR0318#ALL#Credit limits to customers shall be previously approved and reevaluated
0319#STR0319#ALL# periodically by Financial Board of Directors. Excess of determined limits shall
0320#STR0320#ALL# be approved by adequate positions.
0321#STR0321#ALL#Credit concession to customers...
0322#STR0322#ALL#Credit concession to customers must have criteria and be covered by actual guarantees
0323#STR0323#ALL# in accordance with Financial Board of Directors determinations.
0324#STR0324#ALL#The department shall constantly...
0325#STR0325#ALL#The department shall constantly update information and data
0326#STR0326#ALL# related to financial and economical situation of actual customers.
0327#STR0327#ALL#Relations company-distributor...
0328#STR0328#ALL#Relations company-distributor shall be supported
0329#STR0329#ALL# by contract, defining responsibilities, rights and obligations of the parties.
0330#STR0330#ALL#Extension of terms...
0331#STR0331#ALL#Extension of terms of bills shall be properly supported and its approvals
0332#STR0332#ALL# shall be shown by management.
0333#STR0333#ALL#Accounting positions...
0334#STR0334#ALL#Accounting positions of distributor registrations must be periodically compared
0335#STR0335#ALL# with accounting positions of the Company.
0336#STR0336#ALL#Department function...
0337#STR0337#ALL#Optimizing the use of cash charged is department function, through immediate communications
0338#STR0338#ALL# with bank network and Company Treasury.
0339#STR0339#ALL#Approval of Orders...
0340#STR0340#ALL#Approval of Billing Orders shall havecriteria and be adequate
0341#STR0341#ALL#A strict sequential control...
0342#STR0342#ALL#An strict numeric sequential control over bills and trade notes issue must be established.
0343#STR0343#ALL#Trade notes that were issued and not negotiated...
0344#STR0344#ALL#Trade notes that were issued and not negotiated must be kept in a safe, 
0345#STR0345#ALL# to which access must be restrited and whose combination must be changed periodically.
0346#STR0346#ALL#Bills must be endorsed...
0347#STR0347#ALL#Bills must be endorsed only after they have been effectively negotiated.
0348#STR0348#ALL#Use of automatic signatures...
0349#STR0349#ALL#Use of automatic signatures must be properly protected.
0350#STR0350#ALL#Bills posting must...
0351#STR0351#ALL#Bills posting must be appropriately supported by collection bank notices.
0352#STR0352#ALL#System access...
0353#STR0353#ALL#System access must be restricted only to authorized people.
0354#STR0354#ALL#Distributers shall...
0355#STR0355#ALL#Distributers shall be instructed and send possible payments
0356#STR0356#ALL#in check directly to Treasury.
0357#STR0357#ALL#Entries of bad debts...
0358#STR0358#ALL#Entries of bad debts in Allowance for Doubtful accounts
0359#STR0359#ALL#must be done only if there are no more real possibilities
0360#STR0360#ALL# of collection, and must be approved by Treasury and Controlling.
0361#STR0361#ALL#Any bill cancellation...
0362#STR0362#ALL#Any bill cancellation must be extensively supported and approved
0363#STR0363#ALL#by adequate management levels.
0364#STR0364#ALL#There must have a monthly reconciliation...
0365#STR0365#ALL#There must have a monthly reconciliation of accounts receivable status with accounting records.
0366#STR0366#ALL#Advances to employees...
0367#STR0367#ALL#Advances to employees must be done through an appropriate form
0368#STR0368#ALL# that brings formal approval of adequate management levels
0369#STR0369#ALL#Settlement of travel expenses...
0370#STR0370#ALL#Settlement of travel expenses must be done instantly, up to three days
0371#STR0371#ALL#after travel finished.
0372#STR0372#ALL#Company must avoid...
0373#STR0373#ALL#Company must avoid travel advances whenever possible, adopting immediate refund
0374#STR0374#ALL#of expenses presented by employee, encouraging use of corporate credit card
0375#STR0375#ALL# or employee's credit card.
0376#STR0376#ALL#Filling of Travel Reports...
0377#STR0377#ALL#Filling of Travel Reports and processing of travel expenses
0378#STR0378#ALL#must follow procedures issued by Controlling and approved by the Board of Directors.
0379#STR0379#ALL#Periodically, balance status...
0380#STR0380#ALL#Periodically, balance and employee's travel expenses status must be
0381#STR0381#ALL# reconciled and, annually, confirmed by them, formally.
0382#STR0382#ALL#Company forms partnerships...
0383#STR0383#ALL#Company forms partnerships with hotels to be used by employees in travels,
0384#STR0384#ALL# in order to keep the partnership with hotel segment and extract possible discount from it.
0385#STR0385#ALL#Credit card issue...
0386#STR0386#ALL#The company's credit card must be issued to an employee after
0387#STR0387#ALL#an express formal authorization from Controlling and Board of Directors.
0388#STR0388#ALL#There must be a control...
0389#STR0389#ALL#There must be a control centered on use of credit cards
0390#STR0390#ALL# of the Company. Controller will have such responsibility.
0391#STR0391#ALL#Credit cards...
0392#STR0392#ALL#Credit cards in Company's name must not be used for
0393#STR0393#ALL# payment of personal accounts, despite post refund.
0394#STR0394#ALL#Individual positions...
0395#STR0395#ALL#Individual positions of employees, users of credit card
0396#STR0396#ALL# of the Company, shall be reconciled periodically.
0397#STR0397#ALL#The use of credit cards...
0398#STR0398#ALL#The use of credit cards of the Company shall be formally supported
0399#STR0399#ALL# by original and adequate receipts. Posting of employee's account shall
0400#STR0400#ALL# happen only upon presentation of documentation and report of expenses.
0401#STR0401#ALL#With the exit of an employee...
0402#STR0402#ALL#With the exit of an employee who uses credit card
0403#STR0403#ALL# of the Company, there must be control of its previous cancelation.
0404#STR0404#ALL#Organization and its employees...
0405#STR0405#ALL#Organization and its employees must meet all legal requirements
0406#STR0406#ALL#applicable to highest patterns of the area in which they are effective.
0407#STR0407#ALL#Use of organization incomes...
0408#STR0408#ALL#Use of organization incomes to any ilegal or improper purpose
0409#STR0409#ALL#is extremely forbidden.
0410#STR0410#ALL#No organization fund or resource...
0411#STR0411#ALL#No organization fund or resource will be established to any purpose
0412#STR0412#ALL# that is not properly registered in accounting book.
0413#STR0413#ALL#In no circumstance...
0414#STR0414#ALL#Under no circumstance, fake or misleading entries will be part of
0415#STR0415#ALL# organization accounting books, and no employee will participate in
0416#STR0416#ALL# such acts.
0417#STR0417#ALL#No organization payment...
0418#STR0418#ALL#No organization payment shall be approved without being
0419#STR0419#ALL# supported by proper documentation and with the specific purpose it has
0420#STR0420#ALL#The follow-up is mandatory...
0421#STR0421#ALL#Constant follow-up of accounting principles
0422#STR0422#ALL# normally accepted and internal controls established by organization managers is mandatory.
0423#STR0423#ALL#Political contributions...
0424#STR0424#ALL#No resource or fund of the organization will be used to contribute with the campaigns
0425#STR0425#ALL#policies, unless what is under the terms of law.
0426#STR0426#ALL#Under no circumstance...
0427#STR0427#ALL#In no circumstances any organization employee will get a refund for expenses
0428#STR0428#ALL# with political purposes, directly or indirectly.
0429#STR0429#ALL#The relation of the organization...
0430#STR0430#ALL#The relation of the organization with governmental personnel will be in all
0431#STR0431#ALL#  its aspects lead so that public knowledge in all
0432#STR0432#ALL# details do not jeopardize the concept and integrity of the organization. Therefore,
0433#STR0433#ALL# contribution or payment to government employees will not be allowed,
0434#STR0434#ALL# including gifts of substantial value or luxurious entertaiment
0435#STR0435#ALL# directly or indirectly.
0436#STR0436#ALL#Company will not pay...
0437#STR0437#ALL#Company will not make illicit payments to tax agents of any
0438#STR0438#ALL# institutions directly or indirectly.
0439#STR0439#ALL#This prohibition also applies...
0440#STR0440#ALL#This prohibition also applies to contributions and payments made indirectly
0441#STR0441#ALL# upon consultants, advisors, suppliers, customers
0442#STR0442#ALL# or any other parties.
0443#STR0443#ALL#Organization management...
0444#STR0444#ALL#Management of the organization and its branches will be responsible for
0445#STR0445#ALL# executions and accomplishment of such policies, being responsible for
0446#STR0446#ALL# disclosure in all levels of organization.
0447#STR0447#ALL#Levels of Supervisors and Managers...
0448#STR0448#ALL#Supervisor and Manager levels, as well as employees who have positions subject to
0449#STR0449#ALL# these payments, must confirm that they are in compliance with these policies
0450#STR0450#ALL# periodically and mandatorily, written, according to their scrupulousness.
0451#STR0451#ALL#Any collaborator of the organization...
0452#STR0452#ALL#Any collaborator of the organization that sees the necessity of clarifications
0453#STR0453#ALL# regarding policies shall go to company Law Department and
0454#STR0454#ALL# discuss the subject.
0455#STR0455#ALL#Any violation of these policies...
0456#STR0456#ALL#Any violation of these policies shall be immediately notified to
0457#STR0457#ALL#Legal Department of the company.
0458#STR0458#ALL#Company will take appropriate...
0459#STR0459#ALL#Company will take appropriate legal action, summary
0460#STR0460#ALL# dismissal, towards all people involved in any violation of this policy.
0461#STR0461#ALL#Organization will not have...
0462#STR0462#ALL#Organization will not have, in its internal positions, any advisor or
0463#STR0463#ALL# employees from the government.
0464#STR0464#ALL#All accounts and deposits...
0465#STR0465#ALL#All accounts and deposits kept abroad will be clearly
0466#STR0466#ALL#identified in accounting book and records of the company.
0467#STR0467#ALL#All money received...
0468#STR0468#ALL#All money received abroad by the organization will be
0469#STR0469#ALL# promptly accounted on behalf of the company and deposited in bank
0470#STR0470#ALL#account authorized by Financial Management.
0471#STR0471#ALL#All payments made...
0472#STR0472#ALL#All payments made abroad must be made so that
0473#STR0473#ALL# that declaration of any details do not cause coertion or arraign
0474#STR0474#ALL# integrity and reputation of the organization.
0475#STR0475#ALL#A copy will be provided...
0476#STR0476#ALL#A copy of this policy will be provided to each collaborator of the organization
0477#STR0477#ALL# above levels of Supervision and those subjected to it
0478#STR0478#ALL#Annually, they shall sign...
0479#STR0479#ALL#Annually, they shall sign a declaration that they do not know
0480#STR0480#ALL# any violation regarding it.
0481#STR0481#ALL#It is responsibility of everyone...
0482#STR0482#ALL#Each employee is responsible for assuring appropriate
0483#STR0483#ALL# divulgation and compliance with this policy.
0484#STR0484#ALL#Expedition must be supported...
0485#STR0485#ALL#Expedition must be supported by adequate documentation to
0486#STR0486#ALL# make shipment and dispatch of goods.
0487#STR0487#ALL#Expedition employees...
0488#STR0488#ALL#Expedition employees must not have access to Company stocks
0489#STR0489#ALL# or any invoicing attributions and voucher issue.
0490#STR0490#ALL#There must have checking evidence...
0491#STR0491#ALL#There must have checking evidence of goods shipped with 
0492#STR0492#ALL# orders data and vouchers.
0493#STR0493#ALL#Goods shipment...
0494#STR0494#ALL#Goods shipment must be carefully observed by employees
0495#STR0495#ALL# of the Company. There must have an adequate checking, in order to confirm that every
0496#STR0496#ALL# shipped good is supported by due voucher.
0497#STR0497#ALL#Cargo consolidation...
0498#STR0498#ALL#Cargo consolidation must be
0499#STR0499#ALL# considered whenever possible, in order to decrease freight cost. Optimization of space use
0500#STR0500#ALL# in trucks must be always considered during loading.
0501#STR0501#ALL#Product transportation...
0502#STR0502#ALL#Product transportation, when relationship with carrier
0503#STR0503#ALL# companies is solid and warm, must be object of contractual
0504#STR0504#ALL#instrument amont parties. Periodic quotations must be done by
0505#STR0505#ALL# Purchase Department.
0506#STR0506#ALL#Receipt of goods reception...
0507#STR0507#ALL#Receipt of goods reception for transportation, from
0508#STR0508#ALL# carrier companies, must always be acquired in appropriate
0509#STR0509#ALL# documentation (stub).
0510#STR0510#ALL#Freights must be paid only...
0511#STR0511#ALL#Freights must be paid only after approval of Department that is user.
0512#STR0512#ALL#In Invoicing Orders, appropriate information of vehicle and driver's signature
0513#STR0513#ALL#must always be obtained.
0514#STR0514#ALL#Facilities of...
0515#STR0515#ALL#Facilities of expedition must always be separated from
0516#STR0516#ALL# other areas.
0517#STR0517#ALL#All product and service billing...
0518#STR0518#ALL#All product and service billing must be supported by
0519#STR0519#ALL# Invoicing Order form, adequately filled.
0520#STR0520#ALL#Invoincing Orders...
0521#STR0521#ALL#Invoincing Orders must be signed by proper position levels
0522#STR0522#ALL#and previously approved by Collection and Credit Department.
0523#STR0523#ALL#Product invoicing orders...
0524#STR0524#ALL#Product invoicing orders that are not the ones normally
0525#STR0525#ALL# traded by the Company, such as Assets sale, must be approved
0526#STR0526#ALL#by Controlling.
0527#STR0527#ALL#Sequential number of the order...
0528#STR0528#ALL#Sequential number of the Invoicing order must be in invoice and
0529#STR0529#ALL#  vice versa, for reference.
0530#STR0530#ALL#Invoicing Order must evidence formation of final prices
0531#STR0531#ALL# of goods and grant of any discounts with 
0532#STR0532#ALL# legitimate approval os adequate levels.
0533#STR0533#ALL#Legal rules must...
0534#STR0534#ALL#Legal rules must be strictly obeyed when 
0535#STR0535#ALL# vouchers and invoices are issued, by trained and
0536#STR0536#ALL# skilled personnel.
0537#STR0537#ALL#Invoice and Bill, after...
0538#STR0538#ALL#Invoices and Bills, after issued, must be verified
0539#STR0539#ALL# by trained and 
0540#STR0540#ALL# by another person, and such conference must be evidenced.
0541#STR0541#ALL#For files of Invoices/Bills issued...
0542#STR0542#ALL#For files of Invoices/Bills issued, there must be an strict sequential numeric control,
0543#STR0543#ALL# for each series.
0544#STR0544#ALL#Bank stock of...
0545#STR0545#ALL#Blank stock of Invoices/Bills must be protected
0546#STR0546#ALL# from non-authorized access and its use must strictly obey
0547#STR0547#ALL# its sequential order.
0548#STR0548#ALL#Detachable stubs...
0549#STR0549#ALL#Detachable stubs, which are effective receipts of delivery of goods, 
0550#STR0550#ALL# must be collected and ordered by number. Preferably, stubs must be
0551#STR0551#ALL# glued to the copy of the invoice, in sequential file.
0552#STR0552#ALL#There must be a minimum limit...
0553#STR0553#ALL#There must be a minimum limit of value to invoice,
0554#STR0554#ALL# according to Board of Directors' guidelines. Exceptions to this rule must
0555#STR0555#ALL# be treated with prudence.
0556#STR0556#ALL#Adequate procedures of cut...
0557#STR0557#ALL#Adequate procedures of cut must be followed in month closing,
0558#STR0558#ALL# and goods invoiced until that date must be effectively shipped
0559#STR0559#ALL# and embarked.
0560#STR0560#ALL#There must be legal support...
0561#STR0561#ALL#There must be legal support for cancellation of invoices.
0562#STR0562#ALL#All copies of cancelled NFs must be saved in file. In body of each
0563#STR0563#ALL# cancelled NF, a wood stamp must be attached to evidence approval of cancellation
0564#STR0564#ALL# by management level, date and reason. For cancellations not made in the month, there must have
0565#STR0565#ALL#legal procedures must be followed related to taxes refund.
0566#STR0566#ALL#Invoicing activities...
0567#STR0567#ALL#Invoicing activities must not be a bottleneck that damages customer.
0568#STR0568#ALL#Invoicing must be made promptly and during commercial hours,
0569#STR0569#ALL#if customer's needs demand so.
0570#STR0570#ALL#Purchase function is defined...
0571#STR0571#ALL#Purchase function is defined by obtaining necessary resources considering
0572#STR0572#ALL# best price, with best amount, at the right time and place,
0573#STR0573#ALL# observing quality requirements.
0574#STR0574#ALL#All company's purchases,...
0575#STR0575#ALL#All company's purchases, except those of small items payed
0576#STR0576#ALL# by cash funds, must be made with a formal issue of a purchase
0577#STR0577#ALL#order. Each purchase order must be supported by a
0578#STR0578#ALL# material requisition adequately approved by authorized people.
0579#STR0579#ALL# Exceptions to this rule must have a written approval
0580#STR0580#ALL# by the Board of Directors.
0581#STR0581#ALL#Authority to sign...
0582#STR0582#ALL#Authority to sign a purchase order must be formalized
0583#STR0583#ALL# and respect value limits, according to levels of hierarchy and with
0584#STR0584#ALL# Board of Directors' decisions.
0585#STR0585#ALL#A purchase order...
0586#STR0586#ALL#A purchase order must never be issued after purchase has been made.
0587#STR0587#ALL#It must always be issued before that.
0588#STR0588#ALL#At least three quotations...
0589#STR0589#ALL#At least three quotations from different suppliers must be obtained, for
0590#STR0590#ALL# purchases in which values and amounts involved are substantial.
0591#STR0591#ALL#Collection of new price quotations...
0592#STR0592#ALL#Collection of new price quotations of continuous purchase items must be
0593#STR0593#ALL# done in accordance with periodicity established by Management of the area.
0594#STR0594#ALL#Processes of quotation selection...
0595#STR0595#ALL#Processes of quotation selection must be documented and filed in
0596#STR0596#ALL# a proper way for any post review made by administration and
0597#STR0597#ALL#internal auditing.
0598#STR0598#ALL#Decisions of choosing another supplier...
0599#STR0599#ALL#Decisions of choosing another supplier other instead of the most competitive one must
0600#STR0600#ALL#be adequately supported and approved.
0601#STR0601#ALL#Contact with material suppliers...
0602#STR0602#ALL#Contact with material suppliers, either direct or indirect,
0603#STR0603#ALL#must be done by purchase personnel and never directly by
0604#STR0604#ALL#departments that are users.
0605#STR0605#ALL#When Requisitions and Purchase Orders...
0606#STR0606#ALL#When Requisitions and Purchase Orders are filed, there must have
0607#STR0607#ALL# an adequate sequential control. Forms must be pre numbered
0608#STR0608#ALL# and blank stocks must be controlled properly.
0609#STR0609#ALL#An adequate system...
0610#STR0610#ALL#An adequate system must register partial receipts
0611#STR0611#ALL# in open purchase orders, posting them and bringing updated balance.
0612#STR0612#ALL#Advantages of producing or buying...
0613#STR0613#ALL#Advantages of producing or buying outside must be always evaluated by
0614#STR0614#ALL# supply personnel by means of formal price studies.
0615#STR0615#ALL#Price adjustments...
0616#STR0616#ALL#Price adjustments requested by suppliers must be previously
0617#STR0617#ALL# analysed and approved by proper levels. Monthly reports must be
0618#STR0618#ALL# issued demonstrating price changes of the period.
0619#STR0619#ALL#Purchase management must...
0620#STR0620#ALL#Purchase management must certify that only price adjustments
0621#STR0621#ALL# that were previously approved were processed. These reports
0622#STR0622#ALL# must bring review evidence (Manager written verification) and must be filed.
0623#STR0623#ALL#Differences among conditions...
0624#STR0624#ALL#Differences among conditions effectively negotiated with suppliers
0625#STR0625#ALL# and real condition of purchases must be adequately analysed by
0626#STR0626#ALL#appropriate levels. A reasonable corrective action must be taken.
0627#STR0627#ALL#Purchase management must anlyse differences of appropriate price and amount...
0628#STR0628#ALL# obtained in the system. Such analysis must be evidenced by manager written verification.
0629#STR0629#ALL#Before paid, freight bills...
0630#STR0630#ALL#Before paid, freight bills over purchases must be analysed properly by the
0631#STR0631#ALL# department, in order to check its accuracy in comparison with controlled conditions.
0632#STR0632#ALL#Inclusion or exclusion...
0633#STR0633#ALL#Inclusion or exclusion of a supplier in authorized suppliers file must
0634#STR0634#ALL#be done through a formal process adequately approved by Purchase Management.
0635#STR0635#ALL#If possible...
0636#STR0636#ALL#If possible, a rotation of buyers must exist in all
0637#STR0637#ALL# purchase areas from the department.
0638#STR0638#ALL#Every data modification...
0639#STR0639#ALL#Every data modification of purchase orders, before executed, must be formally approved
0640#STR0640#ALL# by adequate levels or hierarchy.
0641#STR0641#ALL#Increase of...
0642#STR0642#ALL#Increase of new suppliers must always question
0643#STR0643#ALL# possibility of alternative suppliers.
0644#STR0644#ALL#Purchase of personal items...
0645#STR0645#ALL#Purchase of personal items, for employee's use, must not be allowed
0646#STR0646#ALL# by purchase channels of the Company.
0647#STR0647#ALL#The highest ethical standard...
0648#STR0648#ALL#The highest ethical standard must be practiced in relationship with
0649#STR0649#ALL# suppliers. Receipt of gifts and favors from suppliers is
0650#STR0650#ALL# definitively forbidden.
0651#STR0651#ALL#All company's buyers...
0652#STR0652#ALL#All company's buyers must mandatorily sign
0653#STR0653#ALL# Conflict of Interests Declaration and Ethics Code of the company.
0654#STR0654#ALL#Accounting transactions...
0655#STR0655#ALL#Accounting transactions must be conducted according to
0656#STR0656#ALL#administration authorization.
0657#STR0657#ALL#Transactions must be necessarily registered...
0658#STR0658#ALL#Transactions must be necessarily registered to enable
0659#STR0659#ALL# preparation and elaboration os accounting reports according to accounting
0660#STR0660#ALL# principles or other criteria applicable to these reports, and to keep control
0661#STR0661#ALL# over assets of the company.
0662#STR0662#ALL#Access to company's assets...
0663#STR0663#ALL#Access to company's assets will be granted only by means of administration approval
0664#STR0664#ALL#and authorization.
0665#STR0665#ALL#Assets accounting records...
0666#STR0666#ALL#Assets accounting records will be periodically compared with its
0667#STR0667#ALL# physical existence and adjustments will be made when necessary, referring to
0668#STR0668#ALL# differences.
0669#STR0669#ALL#Operations of Accounting Department...
0670#STR0670#ALL#Operations from Accounting Department must be supported by a
0671#STR0671#ALL#Accounting Procedures Manual, in which adequate use of accounts and
0672#STR0672#ALL# transactions register must be specified.
0673#STR0673#ALL#A complete account plan...
0674#STR0674#ALL#A complete and updated account plan must be kept in accordance with
0675#STR0675#ALL# accounting principles. There must have a description of items to be recorded in accounts,
0676#STR0676#ALL# in order to promote records consistency. Account's name
0677#STR0677#ALL# must clearly express its nature.
0678#STR0678#ALL#Integrated system software (ERP)...
0679#STR0679#ALL#Integrated system software (ERP) used in the company must, in the first place, meet
0680#STR0680#ALL# all requirements of accounting principles and local regulation.
0681#STR0681#ALL# so that, with adjustments, it also meet principle requirements
0682#STR0682#ALL#In Accounting and Treasury departments...
0683#STR0683#ALL#In Accounting and Treasury departments, segregation of functions of registration,
0684#STR0684#ALL# entries and reconciliations of transactions and custody of Company's assets are essential
0685#STR0685#ALL# to assets safeguard.
0686#STR0686#ALL#Access to accounting books and records...
0687#STR0687#ALL#Access to accounting books and records must be limited to people whose
0688#STR0688#ALL# responsibilities demand that.
0689#STR0689#ALL#Decisions about insurance coverage...
0690#STR0690#ALL#Decisions about insurance coverage must be responsibilities of adequate
0691#STR0691#ALL# management levels, according do Company's policies.
0692#STR0692#ALL#Accounting entries must...
0693#STR0693#ALL#Accounting entries must be standardized when it comes to
0694#STR0694#ALL# content and identification. They must be clear and supported by promptly identifiable
0695#STR0695#ALL# data. All accounting entries must be reviewed
0696#STR0696#ALL# and approved in accordance with pre-established responsibilities levels,
0697#STR0698#ALL# obeying an adequate functions separation.
0698#STR0699#ALL#Financial reports...
0699#STR0700#ALL#Financial reports issued periodically must be informative and detailed
0700#STR0701#ALL# enough so that uncommon variation in important areas
0701#STR0702#ALL# of the Company can arise. Comparison of periodic results to promptly identifiable
0702#STR0703#ALL# data. All accounting entries must be reviewed and
0703#STR0704#ALL# previously estimated by departments.
0704#STR0705#ALL#Accounts with Head Office...
0705#STR0706#ALL#Accounts with Head Office and sister companies must be reconciliated monthly (Intercompany).
0706#STR0707#ALL#Entries must...
0707#STR0708#ALL#Entries must be supported by adequate original documentation.
0708#STR0709#ALL#There must have a processing evidence in all documents (ex. stamper REGISTERED).
0709#STR0710#ALL#Accounting Management must...
0710#STR0711#ALL#Accounting Management must have a list in order to control
0711#STR0712#ALL# processing of key accounting entries to be made monthly.
0712#STR0713#ALL#The form of entry summary...
0713#STR0714#ALL#The form of entry summary must bring
0714#STR0715#ALL# necessary approvals for processing.
0715#STR0716#ALL#There must be an evidence...
0716#STR0717#ALL#There must be an evidence about analysis and account monthly reconciliation.
0717#STR0718#ALL#Automatic numbering of accounting entries...
0718#STR0719#ALL#Automatic numbering of accounting entries must be object
0719#STR0720#ALL# of adequate control to avoid duplicity.
0720#STR0721#ALL#Fiscal records must be, periodically,...
0721#STR0722#ALL#Fiscal records must be, periodically, reconciled with accounting
0722#STR0723#ALL#records and adjustments must be made within the period.
0723#STR0724#ALL#Conversion of financial statements...
0724#STR0725#ALL#Conversion of financial statements to other currencies must
0725#STR0726#ALL# follow procedures generally accepted (FASB 08, 52, 95 and 109, IAS, etc.)
0726#STR0727#ALL#Management is responsible for...
0727#STR0729#ALL#Management is responsible for expenses entries for Department.
0728#STR0730#ALL# Analysis must be evidenced properly.
0729#STR0731#ALL#Order of entries...
0730#STR0732#ALL#Expenses reclassification entries orders made by departments
0731#STR0733#ALL# must be written and approved at least by supervision level.
0732#STR0734#ALL#Expenses excess analysis...
0733#STR0735#ALL#Expenses excess analysis in comparison to calculated amount must be done and
0734#STR0736#ALL# investigated, for applicable corrective actions and obtainment of infomarmation base.
0735#STR0737#ALL#Department leaders are resposible for...
0736#STR0738#ALL#Department leaders are resposible for analysing possibilities of
0737#STR0739#ALL# reduction of costs in their departments.
0738#STR0740#ALL#Telephone bills must...
0739#STR0741#ALL#Telephone bills must be analysed by departments that are users. Telephone and
0740#STR0742#ALL# internet use must be restrict to subjects of the Company interest,
0741#STR0743#ALL# and controlled effectively.
0742#STR0744#ALL# of Head Office accounting, if it is foreign.
0743#STR0745#ALL#It meets requirements demanded...
0744#STR0746#ALL#It meets requirements demanded by national laws and accounting principles
0745#STR0747#ALL# generally accepted.
0746#STR0748#ALL#It offers consistent data...
0747#STR0749#ALL#It offers consistent data in determinating inventory values
0748#STR0750#ALL# of Company's results and for elaboration of management reports.
0749#STR0751#ALL#It offers active and consistent data...
0750#STR0752#ALL#It offers active and consistent data for marketing and sales departments,
0751#STR0753#ALL# to define price of final products.
0752#STR0754#ALL#It registers and offers data...
0753#STR0755#ALL#It registers and offers data for an adequate cost control and for
0754#STR0756#ALL#decision making in optimization of use of existing resources.
0755#STR0757#ALL#Cost system must be integrated...
0756#STR0758#ALL#Cost system must be integrated with company's accountancy.
0757#STR0759#ALL#System must offer to government agencies...
0758#STR0760#ALL#System must offer to government agencies consistent data to
0759#STR0761#ALL# plead for possible price increase.
0760#STR0762#ALL#Methods of cost evaluation...
0761#STR0763#ALL#Methods of cost evaluation must be defined by Controlling
0762#STR0764#ALL# and will follow decisions of administration together with rules
0763#STR0765#ALL#of Head Office and tuned to legal regulation.
0764#STR0766#ALL#Wait!
0765#STR0767#ALL#Generating records of control points...
0766#STR0768#ALL#PURCHASE PROCESS
0767#STR0769#ALL#Acquisition of properties, labor, assets and services, bills payment,
0768#STR0770#ALL#Classification, control preparation and information abour what was bought and what was payed,
0769#STR0771#ALL# Purchase requisition, Purchase order, Expense reports, Receipt reports,
0770#STR0772#ALL# Supplier invoice, letters of invoice correction,
0771#STR0773#ALL# requisitions and copies of checks, accounting summaries (vouchers), authorization for expenses,
0772#STR0774#ALL# authorization of capital spending, legal documentation from personnel department,
0773#STR0775#ALL# attendance control registration, authorization for overtime hours, payroll reports,
0774#STR0776#ALL# credit/debit vouchers, manifests, entrance reports
0775#STR0777#ALL#SALES PROCESS
0776#STR0778#ALL# Extension of credit, administration and control of customer orders;
0777#STR0779#ALL# Invoicing; Shipment; Control and administration of commission
0778#STR0780#ALL# Guarantee control and administration; Accounts receivable; Cash collection and receipt
0779#STR0781#ALL# Invoice correction; Costs and price formation; Sales and their management
0780#STR0782#ALL# Cash receipts; Provision for doubtful accounts; Posting of accounts receivable
0781#STR0783#ALL# Judicial collections; Tax administration; Provisions for expenses with guarantee
0782#STR0784#ALL#PRODUCTION PROCESS
0783#STR0785#ALL#Production control; Cost accounting;
0784#STR0786#ALL#Stock management; Inventory
0785#STR0787#ALL# Assets Maintenance
0786#STR0788#ALL#Attendance Control; Material requisition; Production orders
0787#STR0789#ALL# Swap controls; Costing maps
0788#STR0790#ALL# Authorizations for inventory adjustment
0789#STR0791#ALL# Authorizations for capital expenses
0790#STR0792#ALL# Authorization for assets movement
0791#STR0793#ALL#PROPERTY ACQUISITION
0792#STR0794#ALL#LABOR ACQUISITION
0793#STR0795#ALL#ACQUISITIONS OF ASSETS AND SERVICES
0794#STR0796#ALL#PAYMENT OF PURCHASES
0795#STR0797#ALL#CLASSIFICATION
0796#STR0798#ALL#CONTROL PREPARATION
0797#STR0799#ALL#PURCHASES X PAYMENTS
0798#STR0800#ALL#CREDIT EXTENSION
0799#STR0801#ALL#ADMINISTRATION AND PV CONTROL
0800#STR0802#ALL#INVOICING
0801#STR0803#ALL#SHIPMENT
0802#STR0804#ALL#PRODUCTION CONTROL
0803#STR0805#ALL#COSTS ACCOUNTING
0804#STR0806#ALL#STOCK MANAGEMENT
0805#STR0807#ALL#INVENTORIES
0806#STR0808#ALL#ASSETS MAINTENANCE
0807#STR0809#ALL#Generating records of sub-processes...
0808#STR0810#ALL#Control of Activities? (Y/N - Describe)
0809#STR0811#ALL#Observation:
0810#STR0812#ALL#Possible Risks? (Y/N - Classify)
0811#STR0813#ALL#Control Points? (Y/N - Classify)
0812#STR0814#ALL#Evidences? (Y/N - Classify)
0813#STR0815#ALL#Yes
0814#STR0816#ALL#No
0815#STR0817#ALL#Do not apply
0816#STR0818#ALL#Generating records of questions...
0817#STR0819#ALL#Make sure about real necessity of assets and services acquisition
0818#STR0820#ALL#Define a great leveal for purchase amount, delivery terms
0819#STR0821#ALL# and payment terms to decrease costs.
0820#STR0822#ALL#Get competitive prices and the best value in purchases made
0821#STR0823#ALL#Establish relationship with qualified suppliers, that can
0822#STR0824#ALL# offer assets and services permanently according to quality standards adopted.
0823#STR0825#ALL#Assure that suppliers are responsible for
0824#STR0826#ALL# quality specifications and is committed regarding solution of possible
0825#STR0827#ALL# problems of his product's qualities.
0826#STR0828#ALL#Decrease potential contingencies inserted in contracts
0827#STR0829#ALL# with suppliers.
0828#STR0830#ALL#Make sure that amount and quality of delivered materials
0829#STR0831#ALL# or rendered services are complying with negociated specifications.
0830#STR0832#ALL#Make sure that products that are out of order, with understated quality or incorrect
0831#STR0833#ALL# are promptly identified in their receipt.
0832#STR0834#ALL#Make sure that materials received are kepts safe,
0833#STR0835#ALL# promptly.
0834#STR0836#ALL#Verification of supplier's voucher/invoice referring to correct prices,
0835#STR0837#ALL#amount, quality specifications and purchase conditions.
0836#STR0838#ALL#Make sure that all payments made to suppliers
0837#STR0839#ALL# represent correctly prices and amount that were offered by them.
0838#STR0840#ALL#Assure that company receives effectively all credits for amount
0839#STR0841#ALL# differences, rejection due to quality or specifications of assets and services.
0840#STR0842#ALL#Assure that all payments are registered correctly.
0841#STR0843#ALL#Make sure that all customer's orders are registeres
0842#STR0844#ALL# with complete information.
0843#STR0845#ALL#Make sure that all orders have an adequate classification and
0844#STR0846#ALL#processing.
0845#STR0847#ALL#Make sure that all orders have adequate classification and control.
0846#STR0848#ALL#Make sure that all orders and shipments are complete and correct.
0847#STR0849#ALL#Assure that all invoicings shipped are processed correctly.
0848#STR0850#ALL#Make sure that all served items are billed.
0849#STR0851#ALL#Assure that only served orders are billed.
0850#STR0852#ALL#Assure that all invoices show correct prices.
0851#STR0853#ALL#Make sure that all shipment costs are decreased.
0852#STR0854#ALL#Make sure all invoices are correctly posted in Accounts Receivable
0853#STR0855#ALL# of the customer.
0854#STR0856#ALL#Make sure that cash receipts are processed and deposited.
0855#STR0857#ALL#Make sure all returned items are processed again in order to
0856#STR0858#ALL# enter stock.
0857#STR0859#ALL#Assure that credits are promptly posted in customer's account
0858#STR0860#ALL#Make sure all accounts receivable are charged.
0859#STR0861#ALL#Administration must authorize what, how much and when certain product should be
0860#STR0862#ALL# manufactured.
0861#STR0863#ALL#Administration must authorize when and in what conditions sale of company's assets
0862#STR0864#ALL# must be done.
0863#STR0865#ALL#Inventory adjustments must be done with authorization
0864#STR0866#ALL# of administration.
0865#STR0867#ALL#There must be an appropriate cost system
0866#STR0868#ALL# integrated with accounting.
0867#STR0869#ALL#Capital sources must be authorized by
0868#STR0870#ALL# administration.
0869#STR0871#ALL#Amounts, time and loan conditions must
0870#STR0872#ALL# be authorized by administration.
0871#STR0873#ALL#Transaction processing must be done according to
0872#STR0874#ALL# what was established by administration.
0873#STR0875#ALL#Values borrowed to third parties must be accounted
0874#STR0876#ALL# appropriately.
0875#STR0877#ALL#Access to values and cash of company must be allowed
0876#STR0878#ALL# only by means of authorization.
0877#STR0879#ALL#Generating objective records...
0878#STR0880#ALL#QUALITY
0879#STR0881#ALL#Incorporate technology, develop and also implement so that
0880#STR0882#ALL# products, processes and services are rendered with quality.
0881#STR0883#ALL#BRANDS-IMAGE
0882#STR0884#ALL#Brands are the biggest assets. They carry reputation,
0883#STR0885#ALL# they are the ballast. Protecting them is responsibility of each one of employees.
0884#STR0886#ALL#CUSTOMERS-POS-LOGISTICS
0885#STR0887#ALL#Customers are the link with consumers and have the right to have
0886#STR0888#ALL# a constant support, either commercial and marketing. They cannot and must not
0887#STR0889#ALL# unprovided.
0888#STR0890#ALL#CUSTOMERS-LOGISTICS
0889#STR0891#ALL#Consumers are the real bosses. Their
0890#STR0892#ALL# growing preference by products is the main goal. Therefore,
0891#STR0893#ALL# logistics/distribution must not fail.
0892#STR0894#ALL#PEOPLE-HUMAN RESOURCES
0893#STR0895#ALL#Always invest in people. The sense of
0894#STR0896#ALL#urgency and pattern in large and small daily actions, as well as
0895#STR0897#ALL# the feeling of 'owner of the business'.
0896#STR0898#ALL#LOSS PROFIT-CONTROL
0897#STR0899#ALL#Profit represents guarantee of ongoing growth
0898#STR0900#ALL# of the company. Indirect or direct waste and losses must be controlled
0899#STR0901#ALL# and avoided.
0900#STR0902#ALL#Generating FCS table...
0901#STR0903#ALL#PURCHASE REQUEST LIST
0902#STR0904#ALL#INFLOW DOCUMENT LIST
0903#STR0905#ALL#PURCHASE ORDER LIST
0904#STR0906#ALL#OPEN ORDER LIST
0905#STR0907#ALL#QUOTATION LIST
0906#STR0908#ALL#OPEN QUOTATION LIST
0907#STR0909#ALL#INFLOW BULLETIN
0908#STR0910#ALL#RETURN NF
0909#STR0911#ALL#NF ITEMS
0910#STR0912#ALL#DIVERGENCE SCxPC LIST
0911#STR0913#ALL#ITEMS BY POINT OF ORDER
0912#STR0914#ALL#Generating Evidences table...
 

ICEXFIL_ES.TRES

 0001#STR0001#ALL#Buscar
0002#STR0002#ALL#Visualizar
0003#STR0003#ALL#Incluir
0004#STR0004#ALL#Modificar
0005#STR0005#ALL#Borrar
0006#STR0006#ALL#Cod.barra
0007#STR0007#ALL#Archivo Comite Multidisciplinar
0008#STR0008#ALL#Usuario+Nivel ya existe en este comite!
0009#STR0009#ALL#RIESGO DE TASAS DE INTERES
0010#STR0010#ALL#Este puede definirse como riesgo de perdida en el valor economico de una cartera, resultante de los efectos de cambios adversos de las tasas de interes.
0011#STR0011#ALL#1) Eventual perdida del valor de mercado de titulos publicos (BBC,Brady bonds,etc) o privado (corporate eurobonds,etc)
0012#STR0012#ALL#2) Encarecimiento del costo de funding
0013#STR0013#ALL#3) Caida de la tasa de reinversion
0014#STR0014#ALL#Caida de la rentabilidad financiera
0015#STR0015#ALL#RIESGO DE TASAS DE CAMBIO
0016#STR0016#ALL#Puede definirse como el riesgo de perdidas debido a cambios adversos en las tasas de cambio.
0017#STR0017#ALL#1) Variacion en los precios de NTN-Ds,NBC-Es,NBC-Fs de activos internacionales negociados en moneda estranjera debido a apreciacion/depreciacion relativa de monedas.
0018#STR0018#ALL#2) Desvinculacion en una cartera indexada a alguna moneda extranjera
0019#STR0019#ALL#RIESGO DE COMMODITIES
0020#STR0020#ALL#Puede definirse como el riesgo de perdidas debido a cambios en el valor de mercado de carteras de commodities.
0021#STR0021#ALL#1) Variacion en los precios de carteras constituidas por oro, plata, platino, soya, ganado vacuno, cacao, etc
0022#STR0022#ALL#RIESGO DE ACCIONES
0023#STR0023#ALL#Puede definirse como riesgo de perdidas debido a cambios en el valor de mercado de acciones
0024#STR0024#ALL#1) Variacion en los precios de carteras constituidas por acciones como Petrobras PN, Vale PN, Eletrobras PNB ADR de Usiminas PN,etc.
0025#STR0025#ALL#Caida de la rentabilidad y liquidez financiera
0026#STR0026#ALL#RIESGO DE LIQUIDEZ
0027#STR0027#ALL#Puede definirse como el riesgo de perdidas debido a incapacidad de deshacer rapidamente una posicion u obtener 'Funding', debido a condiciones de mercado.
0028#STR0028#ALL#1) Carteras de Eurobonds brasile�os, acciones de segunda y tercera lineas, algunos contratos futuros negociados en la BM&F, etc.
0029#STR0029#ALL# 2) Situaciones donde no es posible 'prorrogar' deudas en los mercados financieros
0030#STR0030#ALL#3) Ajustes de margenEs que pueden consumir la liquidez de la insititucion
0031#STR0031#ALL#RIESGO DE DERIVATIVOS
0032#STR0032#ALL#Se puede definirlo como el rirsgo de perdidas debido al uso de derivativos (sea para especulacion, sea por hedge)
0033#STR0033#ALL#1) Variaciones en el valor de posiciones de contratos de swaps, futuros, a termino, opciones, etc...
0034#STR0034#ALL#RIESGO DE HEDGE
0035#STR0035#ALL#Se puede definirlo como el riesgo de perdidas debido al uso no apropiado de instrumentos para hedge.
0036#STR0036#ALL#RIESGO DE CONCENTRACION
0037#STR0037#ALL#Se puede definirlo como el riesgo de perdidas debido a la no diversificacion del riesgo mercado de carteras de inversiones.
0038#STR0038#ALL#1) Inversiones excesivamente concentradas en pocos indexadores, monedas, activos, vencimientos, etc.
0039#STR0039#ALL#RIESGO DE INSOLVENCIA
0040#STR0040#ALL#Puede definirse como el riesgo de perdida por incapacidad de pago del tomador de un prestamo, contraparte de un contrato o emisor de un titulo.
0041#STR0041#ALL#1) Incumplimiento de pago de intereses y/o principal de credito personal, prestamo para persona juridica, tarjeta de credito, leasing, etc.;
0042#STR0042#ALL# 2) Incumplimiento de pago de intereses y/o principal de titulos de renta fija (nacionales/internacionales publicos/privados) por el emisor
0043#STR0043#ALL#Evasion en la disponibilidad de ingresos en el flujo de caja
0044#STR0044#ALL#RIESGO DE DEGRADACION DEL CREDITO
0045#STR0045#ALL#Puede definirse como el riesgo de perdida por la degradacion de la calidad crediticia del tomador de un prestamo, contraparte de una transaccion o emisor de un titulo resultando en una disminucion en el valor de las obligaciones.
0046#STR0046#ALL#1) Perdidas en titulos soberanos y/o corporativos por la reduccion del rating del pais emisor.
0047#STR0047#ALL#Disminucion en el valor de las obligaciones
0048#STR0048#ALL#RIESGO DE DEGRADACION DE LAS GARANTIAS
0049#STR0049#ALL#Puede definirse como el riesgo de perdida por la degradacion de la calidad de las garantias ofrecidas por un tomador de un prestamo, contraparte de una transaccion o emisor de un titulo.
0050#STR0050#ALL#1) Prestamos cuyas garantias no existan mas;  2) Depreciacion en el valor de las garantias depositadas en bolsas de derivativos
0051#STR0051#ALL#RIESGO SOBERANO
0052#STR0052#ALL#Puede definirse como riesgo de perdida por incapac. de pago del tomador de un prestamo, contraparte de contrato o emisor de titulo, en honrar sus compromisos en func. de restric. impostas por su pais sede.
0053#STR0053#ALL#1) Transacciones que envuelven transferencias internacionales de titulos o de cambio.
0054#STR0054#ALL#Perdida de las obligaciones y derechos
0055#STR0055#ALL#RIESGO DE FINANCIADOR
0056#STR0056#ALL#Se puede definirlo como el riesgo de perdidas por insolvencia del financiador de una transaccion, potencializada cuando el contrato no considera acuerdo de liquidacion por compensacion de derechos y obligaciones (netting agreement).
0057#STR0057#ALL#1) Repurchase transactions que no consideran el netting de derechos y obligaciones al contrario de los (ISMA Agreements).
0058#STR0058#ALL#RIESGO DE CONCENTRACION DE CREDITO
0059#STR0059#ALL#Se puede definirlo como el riesgo de perdidas a causa de la falta de diversificacion de riesgo de credito de inversion
0060#STR0060#ALL#1) Concentrar prestamos en pocos sectores de la economia, clases de activos, etc.; 2) Poseer parte substancial de los pasivos de um deudor
0061#STR0061#ALL#Fuga de invertidores a otras institucioes
0062#STR0062#ALL#RIESGO DE OVERLOAD
0063#STR0063#ALL#Se puede definirlo como el riesgo de perdida por sobrecargas en los sistemas electrico, telefonico, de procesamiento de datos, etc.
0064#STR0064#ALL#1) Sistemas no operativos en agencias bancarias, por acumulamiento de informacion en los canales de comunicacion con la central de atencion;2) Lineas telefonicas constantemente ocupadas.
0065#STR0065#ALL#Comprometimiento en la cualidad de los servicios prestados
0066#STR0066#ALL#RIESGO DE OBSOLESCENCIA
0067#STR0067#ALL#Se puede definirlo como el riesgo de perdida por la falta de sustitucion frecuente de los equipamientos y o softwares antiguos.
0068#STR0068#ALL#1) Versiones de softwares no compatibles con hardware antiguo;2) Imposibilidad de integrar sistemas computacionales desarrolados en plataformas y versiones de softwares diferentes.
0069#STR0069#ALL#Comprometimento en la produccion y o cualidad de los servicios prestados
0070#STR0070#ALL#RIESGO DE PRESTEZA Y CONFIABILIDAD
0071#STR0071#ALL#Puede defin. como riesgo de perdidas, por informac. no recibidas, procesadas, almacenadas y transmitidas en tiempo habil y de forma confiable.
0072#STR0072#ALL#1) Situaciones en las cuales informaciones consolidadas sobre exposicion de una base no pueden obtenerse en tiempo habil para analisis;2) Imposibilidad de prestar informaciones precisas en determinados horarios debido a que la actualizacion de la bases de datos ocurre por procesamiento en batch.
0073#STR0073#ALL#RIESGO DE EQUIPAMIENTO
0074#STR0074#ALL#Puede definirse como riesgo de perdidas por fallas equip. electricos, de procesamiento y transmision de datos telefonicos, de seguridad, etc.
0075#STR0075#ALL#1) Red de micros contaminados por virus; 2) Discos rigidos damnificados;3) Telefonia no operativa por falta de reparos.
0076#STR0076#ALL#Disminucion en la produccion, cualidad de servicios y retrabajos.
0077#STR0077#ALL#RIESGO DE ERROR NO INTENCIONAL
0078#STR0078#ALL#Se puede definirlo como el riesgo de perdidas debido a equivoco, omision, distraccion o negligencia de empleados telefonicos, de seguridad, etc.
0079#STR0079#ALL#1) Atencion incorrecta de correntistas o clientes (, falta de informacion, etc); 2) Posicionamento da tesouraria no mercado do contrario ao especificado pelo Comite de Investimentos.
0080#STR0080#ALL#Disminucion en la cualidad de los servicios prestados.
0081#STR0081#ALL#RIESGO DE FRAUDES
0082#STR0082#ALL#Puede definirse como el riesgo de perdidas resultante de comportamiento fraudulento (adulteracion de controles, incumplimiento intencional de las normas de la empresa, desvio de valores, divulgacion de informaciones equivocadas, etc.
0083#STR0083#ALL#1) Desvio de dinero de ag. bancaria o caja central; 2) Aceptacion de 'incentivos' de clientes para conceder credito en valores mas elevados.
0084#STR0084#ALL#Perjuicio generalizado a la empresa.
0085#STR0085#ALL#RIESGO DE CUALIFICACION
0086#STR0086#ALL#Se puede definirlo como el riesgo de perdidas porque los empleados ejercen las tareas sin cualificacon apropiada a la funcion.
0087#STR0087#ALL#1) Uso de estrategia de hedge con derivativos, sin conocimiento por parte del operador de las limitaciones
0088#STR0088#ALL# 2) Calculo de perdidas & lucros en carteras, sin que los mercados conozcan;
0089#STR0089#ALL# 3) Iniciar operaciones en mercados 'sofisticados', sin contar con equipos (back-office y front-office) debidamente preparadas.
0090#STR0090#ALL#Perdida en la calidad de los servicios.
0091#STR0091#ALL#RIESGO DE PRODUCTOS & SERVICIOS
0092#STR0092#ALL#Puede def. como riesgo de perdidas resultante de venta de produc. o prestacion de serv. de forma indebida, o sin atender necesidades y demandas de clientes.
0093#STR0093#ALL# 1) Envio de tarjetas de credito sin consulta previa al cliente; 2) Recomendar a clientes de perfil conservador la inversion en fondos de derivativos ante un buen desempeno en el pasado reciente de estos fondos.
0094#STR0094#ALL#Fuga de Clientes para los competidores.
0095#STR0095#ALL#RIESGO DE REGLAMENTACION
0096#STR0096#ALL#Puede definirse como riesgo de perdidas resultantes de modificaciones, impropiedades o inexistencia de normas para controles internos o externos.
0097#STR0097#ALL#1)Modificacion de margenes de garantia o limites de oscilacion en bolsas de derivativos sin aviso antecipado al mercado; 2) Front-office responsable por la operacion de Back-Office.
0098#STR0098#ALL#Fallos en el proceso operativo.
0099#STR0099#ALL#RIESGO DE MODELADO
0100#STR0100#ALL#Este pode ser definido como o risco de perdas pelo desenvolvimento, utilizacao ou interpretacao incorreta dos resultados fornecidos por modelos, incluindo a utilizacao de dados incorretos.
0101#STR0101#ALL#1) Utilizar software comprado de terceros, sin conocimiento de sus limitaciones;2) Utilizar modelos matematicos, sin conoc. de sus hipotesis simplificadoras.
0102#STR0102#ALL#Disminucion de la calidad de los servicios o produccion.
0103#STR0103#ALL#RIESGO DE LIQUIDACION FINANCIERA
0104#STR0104#ALL#Puede definirse como riesgo de perdidas resultante de fallas en los procedimientos y controles de finalizacion de las transacciones.
0105#STR0105#ALL#1) Envio o recepcion de divisas en lugares con diferentes husos horarios, feriados, reglas operativas, etc.
0106#STR0106#ALL#Fallos en los procesos operativo.
0107#STR0107#ALL#RIESGO SISTEMICO
0108#STR0108#ALL#Se puede definirlo como el riesgo de perdidas debido a modificaciones en el entorno operativo.
0109#STR0109#ALL#1) Modificacion abrupta de limites operativos en bolsas, llevando todas las instituciones financ. a dificultades; 2) Modificacion repentina de base de calculo de tributos corporativos.
0110#STR0110#ALL#Reduccion de ingresos en las instituciones.
0111#STR0111#ALL#RIESGO DE CONCENTRACION OPERATIVA
0112#STR0112#ALL#Se puede definirlo como el riesgo de perdidas por depender de pocos productos, clientes y/o mercados.
0113#STR0113#ALL#1) Bancos que solo financian a clientes de determinado segmento (por ejemplo, setor automotor, tenderos).
0114#STR0114#ALL#Rentabilidad limitada.
0115#STR0115#ALL#RIESGO DE IMAGEN
0116#STR0116#ALL#Puede definirse como riesgo de perdidas resultante de modificacion de la reputacion con los clientes, competidores, organos gubernamentales, etc.
0117#STR0117#ALL#1) Rumores sobre la salud de una institucion, desencadenando movimientos de extracciones.
0118#STR0118#ALL#Fuga de clientes y/o asociados.
0119#STR0119#ALL#RIESGO DE CATASTROFE
0120#STR0120#ALL#Se puede definirlo como el riesgo de perdidas debido a catastrofes (naturales o no).
0121#STR0121#ALL#1) Desastres naturales (inundaciones) que dificultan la operacion diaria de la institucion o areas criticas como centros de procesamiento de datos, de telecomunicaciones, etc.; 2) Destruccion del patrimonio de la institucion por desastres que afecten la estructura civil de edificios (colision de aviones, camiones, etc), incendios, rebeliones, etc.
0122#STR0122#ALL#Finalizacion parcial o total de la operacion.
0123#STR0123#ALL#RIESGO DE LEGISLACION
0124#STR0124#ALL#Puede definirse como el riesgo de perdidas resultantes de sanciones por reguladores e  indemnizaciones por danos a terceros por violacion de la legislacion vigente.
0125#STR0125#ALL#1) Multas por incumplimiento de exigibilidades; 2) Indemnizaciones pagadas a clientes por incumplimiento de la legislacion.
0126#STR0126#ALL#Deudas judiciales, reduccion de ganancia
0127#STR0127#ALL#RIESGO TRIBUTARIO
0128#STR0128#ALL#Puede definirse como el riesgo de perdidas debido a creacion o nueva interpretacion de la incidencia de tributos
0129#STR0129#ALL#1) Creacion de impuestos nuevos sobre activos y/o productos; 2) Pago de nuevas contribuciones sobre ingresos.
0130#STR0130#ALL#Deudas tributarias, reduccion de ganancia
0131#STR0131#ALL#RIESGO DE CONTRATO
0132#STR0132#ALL#Se puede definirlo como el riesgo de perdidas decurrentes de juzgamientos desfavorables por contratos omisos, mal redactados o sin el debido amparo legal
0133#STR0133#ALL#1) Persona que no puede firmar contratos representando la institucion; 2)No ejecucion inmediata de garantias, lo que requiere una accion juridica. 3) Responsabilidades cubiertas en los contratos de tercerizacion puestas de forma poco objetivas.
0134#STR0134#ALL#Falta de recepcion de los derechos
0135#STR0135#ALL#�Espere!
0136#STR0136#ALL#Generando registros para tabla de riesgos...
0137#STR0137#ALL#Existe definicion de la mision en su organizacion...
0138#STR0138#ALL#�Existe definicion de la mision en su organizacion? �Y en su departamento? De una nota para este item de control en su organizacion:
0139#STR0139#ALL#Existe una politica formalizada definida...
0140#STR0140#ALL#�Existe una politica formalizada definida y difundida sobre controles internos en su empresa? De su nota:
0141#STR0141#ALL#Concordancia formal con los estandares eticos...
0142#STR0142#ALL#Concordancia formal con los estandares eticos establecidos por la corporacion
0143#STR0143#ALL#Personal de confianza con habilidad...
0144#STR0144#ALL#Personal de confianza con habilidad, capacitacion y experiencia necesaria para ejecutar satisfactoriamente sus responsabilidades.
0145#STR0145#ALL#Concordancia formal con las politicas...
0146#STR0146#ALL#Concordancia formal con las politicas de conflicto de interes y etica de negocios establecida por la compania.
0147#STR0147#ALL#Un plan organizativo...
0148#STR0148#ALL#Un plan organizacional (Organograma) que incluya delegacion y coordinacion de responsabilidades establecidas con la debida segregacion de funciones incompatibles.
0149#STR0149#ALL#Una estructura contable adecuada...
0150#STR0150#ALL#Una estructura contable adecuada en cada unidad operativa, incluyendo tecnicas contables y de presupuesto, un plan de cuentas adecuado, manuales de procedimientos, y si necesarios, diagramas de fluxo detallados de las transacciones.
0151#STR0151#ALL#Procedimientos adecuados para autorizacion...
0152#STR0152#ALL#Procedimientos adecuados para autorizacion y aprobacion de transacciones
0153#STR0153#ALL#Registro de las transacciones en detalles razonables...
0154#STR0154#ALL#Registro de las transacciones en detalles razonables, exactos e en tiempo habil
0155#STR0155#ALL#Revision completa de la elaboracion de los informes...
0156#STR0156#ALL#Revision completa de la elaboracion de los informes contables y financieros para uso interno e externo
0157#STR0157#ALL#Instalaciens fisicas adecuadas...
0158#STR0158#ALL#Instalaciones fisicas adecuadas y salvaguardas para prevenir movimiento no adecuado de bienes, y para proteger los registros contables de la empresa
0159#STR0159#ALL#Monitareo regular....
0160#STR0160#ALL#Monitoreo regular y adequado por la gerencia operativa
0161#STR0161#ALL#Revision de los sistemas y controles....
0162#STR0162#ALL#Revision de los sistemas y controles de la empresa por un programa de auditoria interna y externa extensivo
0163#STR0163#ALL#Coordinacion de la auditoria...
0164#STR0164#ALL#Coordinacion de la auditoria interna con la auditoria externa por el Controller
0165#STR0165#ALL#Evaluacion continua...
0166#STR0166#ALL#Evaluacion continua de la relacion costo/beneficio de los controles existentes
0167#STR0167#ALL#Compromiso de los niveles de gestion...
0168#STR0168#ALL#Compromiso de los niveles de gestion para con controles internos proyectados para detectar fraudes y practicas ilegales y antieticas que coloquen en reisgo el concepto de la empresa
0169#STR0169#ALL#Control superior...
0170#STR0170#ALL#Controle superior y autorizaccion por escrito para cualesquier transgresiones de controles internos de grande importancia a la empresa. Se debera archivar esta autorizacion por escrito en el departamento de Auditoria Interna.
0171#STR0171#ALL#Se debe expresar la definicion de responsabilidades...
0172#STR0172#ALL#Se debe expresar la definicion de responsabilidades y funciones departamentales en un organigrama, con las adecuadas descripciones de funciones.
0173#STR0173#ALL#Manuales de procedimientos detallados...
0174#STR0174#ALL#A fin de garantizar la consistencia en el procesamiento de las transacciones diarias, se deben elaborar manuales de procedimientos detallados como soporte a las politicas y directrizes emitidas por la Diretoria. Siempre que posible, se deben adoptar las politicas y procedimientos generados por la Matriz, conforme los Manuales Internacionales existentes.
0175#STR0175#ALL#Un adecuado plan de cuentas debe existir...
0176#STR0176#ALL#Un adecuado plan de cuentas debe existir, juntamente con un Manual de Contabilidad con procedimientos detallados para para el registro en las diversas cuentas
0177#STR0177#ALL#Un sistema eficiente de informes...
0178#STR0178#ALL#Debe existir un sistema eficiente de informes de gestion para suministrar datos consistentes a la administracion.Estos informes deben contener el Balance Parcial Mensual, Flujo de Caja, ademas de los infomes operativos
0179#STR0179#ALL#La elaboracion de instrucciones por escrito y diagramas de flujo para documentar el procesamiento de pedidos, ordenes de compra pedidos de cheque, cobros de caja, etc, es util para destacar ineficiencias en el procesamiento y deficiencias en los controles internos. Las practicas y controles adoptados seran mejor mantenidos si los definen por escrito.
0180#STR0180#ALL#La elaboracion de instrucciones por escrito y diagramas de flujo para documentar el procesamiento de pedidos, ordenes de compra pedidos de cheque, cobros de caja, etc, es util para destacar ineficiencias en el procesamiento y deficiencias en los controles internos. las practicas y controles adoptados seran mejor mantenidos si los definen por escrito.
0181#STR0181#ALL#Los siguientes departamentos deben ser independientes...
0182#STR0182#ALL#Los siguientes departamentos deben ser independientes uno del otro: Contabilidad, Facturacion, Credito y Cobranza, Compras,Recepciones, Cuentas a Pagar, Caja, Ventas, Expedicion, Planificacion de la Produccion y debe haber adecuada segregacion de funciones.
0183#STR0183#ALL#El encaminamiento de documentos...
0184#STR0184#ALL#Encaminar documentos y valores directamente a las personas autorizadas a recibirlos es importante para proteger los controles internos.
0185#STR0185#ALL#Se deben ejercer los controles adecuados ...
0186#STR0186#ALL#Se deben ejercer los controles adecuados en la definicion y delegacion de responsabilidades en el manutenimiento de numerarios y activos de la Compania, cuando se admite personas para ejercer tales funciones. Los empleados que ejercen estas responsabilidades deben disfrutar sus vacaciones anualmente, mientras otra persona ejerce sus obligaciones.
0187#STR0187#ALL#Adecuada seguridad fisica...
0188#STR0188#ALL#Adecuada seguridad fisica debe ejercerse sobre las dependencias de la Compania. Registros contables de importancia deben protegerse contra incendios, inundaciones y deterioraciones por otras  causas.
0189#STR0189#ALL#Se debe comunicar inmediatamente...
0190#STR0190#ALL#Se debe comunicar inmediatamente la ocurrencia de desvios de bienes de la Compania u operaciones fraudulentas a  la Controladoria.
0191#STR0191#ALL#Ningun empleado...
0192#STR0192#ALL#Ningun empleado debera liberar informaciones o dar entrevista a organos de media sin consultar los niveles superiores previamente.
0193#STR0193#ALL#No deberan existir en los departamentos...
0194#STR0194#ALL#No deberan existir dentro de los departamentos funciones y controles ejercidos en duplicidad.
0195#STR0195#ALL#El departamento juridico debe controlar...
0196#STR0196#ALL#El departamento juridico debe controlar, conforme determinaciones de la Gestion de Control, que relaciones de la empresa con terceros deben ser objeto de instrumento contratual. Los contratos, antes de formalizados, deben ser analizados por el Departamento Juridico.
0197#STR0197#ALL#Un procedimiento adecuado...
0198#STR0198#ALL#Un procedimiento adecuado debe existir respecto al 'folow-up' de expiracion de estos contratos y su renovacion.
0199#STR0199#ALL#El uso de vehiculos departamentales...
0200#STR0200#ALL#El uso de vehiculos departamentales debe restringirse a los intereses de la Compania. Las gerencias departamentales deberan adoptar controles adecuados sobre su uso. Los vehiculos deberan mantenerse en las dependencias de la Compania siempre que no se esten usando.
0201#STR0201#ALL#La Compania espera...
0202#STR0202#ALL#La Compania espera que sus empleados tengan una conducta profesional en las relaciones dentro y fuera de la empresa.
0203#STR0203#ALL#Todos los empleados de la Compania...
0204#STR0204#ALL#Todos los empleados de la Compania deben disfrutar sus vacaciones regularmente.
0205#STR0205#ALL#Los niveles jerarquicos...
0206#STR0206#ALL#Los niveles jerarquicos superiores deben aprobar previa y formalmente la ejecucion de horas extras
0207#STR0207#ALL#Los niveles adecuados...
0208#STR0208#ALL#Los niveles adecuados deberan aprobar formalmente toda modificacion en el archivo de empleados
0209#STR0209#ALL#Se deben mantener...
0210#STR0210#ALL#Se deben mantener constantemente actualizados los datos que influyen en el calculo de los sueldos
0211#STR0211#ALL#Se debe actualizar el sistema...
0212#STR0212#ALL#Se debe actualizar el sistema de archivo de informaciones y este debe atender a las exigencias para una excelente ejecucion de las funciones del departamento
0213#STR0213#ALL#Es funcion del Departamento...
0214#STR0214#ALL#Es funcion del Departamento de Administracion de Personal atender a las exigencias de la legislacion laboral, a fin de evitar su duplicidad y prevenir su uso indebido.
0215#STR0215#ALL#Se debe delegar a la persona...
0216#STR0216#ALL#Se debe delegar a la persona cuya funcion lo requiera el acceso a los archivos e informaciones del departamento.
0217#STR0217#ALL#Los cambios de sueldos...
0218#STR0218#ALL#Los cambios de sueldos, excepto los ocasionados por divergencia colectiva, deben ser objeto de revision por la Gerencia mediante informe adecuado, emitido mensualmente por via de sistemas.
0219#STR0219#ALL#Se deben verificar los cambios...
0220#STR0220#ALL#Se deben verificar los cambios ocurridos en en archivo de empleados con los documentos originales, despues que la computadora los procese. Se debe evidenciar esta verificacion.
0221#STR0221#ALL#La alimentacion de informaciones al sistema...
0222#STR0222#ALL#La alimentacion de informaciones al sistema debe realizarse por medio de los documentos originales, en los que que las autorizaciones se obtuvieron formalmente.
0223#STR0223#ALL#La compilacion de tablas...
0224#STR0224#ALL#La compilacion de tablas de rangos salariales debe seguir normas de verificacion sobre su exactitud, y su uso debe ser confidencial.
0225#STR0225#ALL#El ingreso de nuevos empleados...
0226#STR0226#ALL#El ingreso de nuevos empleados debe estar precedido de investigaciones adecuadas, de acuerdo con las responsabilidades por asumir
0227#STR0227#ALL#En consonancia con las politicas...
0228#STR0228#ALL#En consonancia con las politicas de la Matriz, y tambien con la politica de la empresa se adopta una postura ausente de prejuicio,
0229#STR0229#ALL# discriminacion o favorecimiento basado en diferencias de raza, sexo, color, religion, origen, nacionalidad o defectos
0230#STR0230#ALL# fisicos, en relacion a cualquier actividad de personal, incluyendo reclutamiento, seleccion, ingreso, transferencia, promociones,
0231#STR0231#ALL#capacitacion, beneficios sociales, programas de seguro de vida, programas de recreacion, etc., deberan administrarse de
0232#STR0232#ALL# acuerdo con esta politica. Todos los empleados de la Compania deberan adoptar una conducta compatible con esta politica.
0233#STR0233#ALL#Los beneficios existentes deben...
0234#STR0234#ALL#Los beneficios existentes deben adecuarse y difundirse plenamente a todos los niveles de personal con derecho a estos.
0235#STR0235#ALL#La empresa adoptara un conjunto...
0236#STR0236#ALL#La empresa adopta un conjunto de reloj registrador electronico, horario flexible y banco de horas para evitar contigencias laborales. Todas las horas extras deben ser previamente aprobadas por la gerencia.
0237#STR0237#ALL#Controles adecuados deben ejercerse...
0238#STR0238#ALL#Controles adecuados deben ejercerse sobre todas las propiedades de la Compania.
0239#STR0239#ALL#el movimiento de bienes...
0240#STR0240#ALL#El movimiento de bienes entre los centros de costo de la Compania debe ser disciplinado y formalizado para mantener el control sobre su ubicacion.
0241#STR0241#ALL#La definicion de lo que debe ser fijo...
0242#STR0242#ALL#La definicion de lo que es fijo debe seguir los preceptos legales, asi como tambien los metodos de correccion y depreciacion.
0243#STR0243#ALL#La venta o baja de cualquier activo...
0244#STR0244#ALL#La venta o baja de cualquier activo de la Compania debe ser expresa y formalmente aprobada por la Gestion de Control.
0245#STR0245#ALL#La compra de activos...
0246#STR0246#ALL#La compra de activos debe seguir los procesos de aprobacion adecuados y debe proveerse inmediata identificacion.
0247#STR0247#ALL#Las compras no deben efectuarse directamente por los departamentos usuarios sino por el Departamento de Compras
0248#STR0248#ALL# Compania, salvo excepciones expresamente aprobadas por el Directorio.
0249#STR0249#ALL#Todos los bienes de la Compania...
0250#STR0250#ALL#Todos los bienes de la Compania deben tener su plaquita de identificacion. La identificacion debe obedecer a un orden numerico
0251#STR0251#ALL# secuencial, en que la duplicidad de registros no debe existir.
0252#STR0252#ALL#Los registros contables de inventario...
0253#STR0253#ALL#Se deben actualizar siempre los registros contables de inventario, reflejando la situacion real de las propiedades de la Compania.
0254#STR0254#ALL# La Contabilidad debe disponibilizar la lista completa de los bienes existentes.
0255#STR0255#ALL#Registros adecuados deben...
0256#STR0256#ALL#Registros adecuados deben mantenerse sobre activos de la Compania en poder de terceros. En la realizacion del balance estos activos
0257#STR0257#ALL# tambien deben ser objeto de recuento fisico y confirmacion de su existencia.
0258#STR0258#ALL#La adquisicion de cualquier activo fijo...
0259#STR0259#ALL#La adquisicion de cualquier activo fijo debe obedecer a los criterios de aprobacion exigidos en la emision del documento Autorizacion a
0260#STR0260#ALL# Compra de Activos.
0261#STR0261#ALL#La Auditoria Interna tiene como objetivo...
0262#STR0262#ALL#La Auditoria Interna tiene como objetivo prestar una evaluacion independiente de las diversas operaciones y controles de la Compania,
0263#STR0263#ALL# para determinar si los procedimientos y politicas son seguidas, si los estandares establecidos se cumplen, si los
0264#STR0264#ALL# recursos se usan eficiente y economicamente, y si los objetivos de la organizacion se estan alcanzando.
0265#STR0265#ALL#La funcao de Auditoria Interna...
0266#STR0266#ALL#La funcion de la Auditoria Interna es reportarse al nivel maximo de la organizacion.
0267#STR0267#ALL#Los auditores internos...
0268#STR0268#ALL#Los auditores internos no tendran restriccion de acceso a cualesquier documentos, propiedades y personal de la Compania.
0269#STR0269#ALL#La funcion de la auditoria debera...
0270#STR0270#ALL#La funcion de la auditoria debera siempre ir mas alla de la simple verificacion de las reglas, si son adecuadas y si los objetivos
0271#STR0271#ALL# se cumplen. Debera preocuparse en optimizar siempre la eficiencia operativa dentro de la empresa.
0272#STR0272#ALL#Debera preocuparse en verificar...
0273#STR0273#ALL#Debera preocuparse en verificar si las leyes y reglamentaciones internas y externas se cumplen, y si los
0274#STR0274#ALL# informes y controles financieros son exactos y adecuados.
0275#STR0275#ALL#Revisara la administracion de recursos personales...
0276#STR0276#ALL#Revisara la gerencia de recursos personales, materiales y financieros, para identificar posibles deficiencias en su uso,
0277#STR0277#ALL# y permitir su correccion y su optimizacion.
0278#STR0278#ALL#Es de responsabilidad de la gerencia de cada Departamento certificarse de que
0279#STR0279#ALL#Evaluar plan y metas a fin de determinar si se atingieron los objetivos.
0280#STR0280#ALL#Debera, tambien, mantener buenas relaciones...
0281#STR0281#ALL#Debera mantener buenas relaciones con la Auditoria Externa, coordinando sus trabajos para mejor resultado en conjunto.
0282#STR0282#ALL#Toda cuenta bancaria...
0283#STR0283#ALL#Toda cuenta bancaria debe ser previamente autorizada por el directorio, y todas las cuentas deben tener su finalidad justificada.
0284#STR0284#ALL#No deberan ser mantenidas...
0285#STR0285#ALL#No deberan ser mantenidas cuentas bancarias inactivas.
0286#STR0286#ALL#La responsabilidad de recepciones...
0287#STR0287#ALL#La responsabilidad de recepcion y depositos de valores debe estar centralizada en el menor numero de personas, y las funciones
0288#STR0288#ALL# deben estar segregadas.
0289#STR0289#ALL#Debe haber un sistema...
0290#STR0290#ALL#Debe haber un sistema de verificaciones internas en el departamento de Tesoreria
0291#STR0291#ALL#, conforme los recursos humanos lo permitan.
0292#STR0292#ALL#Los empleados con alta responsabilidad...
0293#STR0293#ALL#Los empleados con alta responsabilidad sobre valores en dinero deben ser
0294#STR0294#ALL# garantizados y cubiertos por seguro y deben gozar sus vacaciones anualmente,
0295#STR0295#ALL# siendo sus funciones ejercidas por personal sustituto.
0296#STR0296#ALL#Los empleados del departamento da Tesoreria...
0297#STR0297#ALL#Los empleados del departamento de la Tesoreria no deben ejecutar funciones ajenas
0298#STR0298#ALL# al departamento, conforme la disponibilidad de recursos humanos.
0299#STR0299#ALL#Debe haber registros independientes...
0300#STR0300#ALL#Debe haber registros independientes de la contabilidad en la Tesoreria, sobre
0301#STR0301#ALL# titulos y valores mantenidos en el departamento y periodicamente debe haber
0302#STR0302#ALL# un procedimiento de conteo y conciliacion con la contabilidad.
0303#STR0303#ALL#Cualquier prestamo...
0304#STR0304#ALL#Cualquier prestamo bancario debe aprobarse.
0305#STR0305#ALL#Debe elaborarse un poder...
0306#STR0306#ALL#Debe elaborarse un poder que especifique detalladamente
0307#STR0307#ALL# quienes son las personas con poderes de firmar en nombre de la empresa,
0308#STR0308#ALL# y cuales son sus limites. Solamente firmas en conjunto deben usarse sobrepasando cierto limite,
0309#STR0309#ALL# y siempre los dos niveles jerarquicos mas altos disponibles en el momento deben firmar.
0310#STR0310#ALL# Cada persona autorizada debe tener una copia de este poder.
0311#STR0311#ALL#Al desvincularse cualquier persona...
0312#STR0312#ALL#Al desvincularse cualquier persona con poderes de procuracion, debe haber control sobre
0313#STR0313#ALL# su anulacion, que debe ser hecha de inmediato en los bancos.
0314#STR0314#ALL#Todo anticipo a empleados...
0315#STR0315#ALL#Todo anticipo a empleados o a terceros debe hacerse mediamente un formulario
0316#STR0316#ALL# apropiado en que las aprobaciones de los niveles gerenciales adecuados queden evidentes.
0317#STR0317#ALL#Los limites de credito a los clientes...
0318#STR0318#ALL#Los limites de credito a los clientes deben ser previamente aprobados y reevaluados
0319#STR0319#ALL# periodicamente por el Diretorio Financiero. Excesos a los limites estipulados deben
0320#STR0320#ALL# ser aprobados por los niveles adecuados.
0321#STR0321#ALL#La concesion de credito a los clientes...
0322#STR0322#ALL#La concesion de credito a los clientes debe realizarse con criterio y estar cubierta por garantias
0323#STR0323#ALL# reales, de acuerdo con las determinaciones del Directorio Financiero.
0324#STR0324#ALL#El departamento debe constantemente...
0325#STR0325#ALL#El departamento debe constantemente actualizar las informaciones y datos
0326#STR0326#ALL# relativos a situacion economico-financiera de los clientes reales.
0327#STR0327#ALL#Las relaciones empresa-distribuidor...
0328#STR0328#ALL#Las relaciones empresa-distribuidor-representante deben basarse
0329#STR0329#ALL# en instrumento contractual que defina las responsabilidades, derechos y obligaciones de las partes.
0330#STR0330#ALL#Prorrogaciones de vencimientos...
0331#STR0331#ALL#Prorragaciones de vencimientos de titulos deben estar debidamente determinadas y sus aprobaciones
0332#STR0332#ALL# evidenciadas por la gerencia.
0333#STR0333#ALL#Las posiciones contables...
0334#STR0334#ALL#Las posiciones contables de los registros de los distribuidores deben confrontarse periodicamente
0335#STR0335#ALL# con las posiciones contables de la Compania.
0336#STR0336#ALL#Es funcion del departamento...
0337#STR0337#ALL#Es funcion del departamento optimizar el uso de los valores en dinero cobrados, por medio de comunicaciones
0338#STR0338#ALL# inmediatas con la red bancaria y con la Tesoreria de la Compania.
0339#STR0339#ALL#La aprobacion de los Pedidos...
0340#STR0340#ALL#La aprobacion de los Pedidos de Facturacion debe realizarse con criterio y ser adecuada
0341#STR0341#ALL#Un estricto control secuencial...
0342#STR0342#ALL#Un estricto control secuencial numerico sobre la emision de titulos y facturas de credito debe ejercerse.
0343#STR0343#ALL#Las facturas de credito emitidas y no negociadas...
0344#STR0344#ALL#Las facturas de credito emitidas y no negociadas deben mantenerse en cofre,
0345#STR0345#ALL# con acceso restricto y cuya combinacion debe cambiarse periodicamente.
0346#STR0346#ALL#Los titulos solo deben endosarse...
0347#STR0347#ALL#Los titulos solo deben endosarse despues de efectivamente negociados.
0348#STR0348#ALL#La utilizacion de firmas...
0349#STR0349#ALL#La utilizacion de firmas automaticas debe ser adecuadamente protegida.
0350#STR0350#ALL#La baja de titulos debe...
0351#STR0351#ALL#La baja de titulos debe ser adecuadamente soportada por los avisos de cobranza bancaria.
0352#STR0352#ALL#El acceso al sistema...
0353#STR0353#ALL#El acceso al sistema debe ser restricto a personas autorizadas solamente.
0354#STR0354#ALL#Los distribuidores deben...
0355#STR0355#ALL#Debe instruirse a los distribuidores para que envien eventuales pagos
0356#STR0356#ALL#en cheques directamente a la Tesoreria.
0357#STR0357#ALL#Los registros de creditos...
0358#STR0358#ALL#Los registros de creditos incobrables a cuenta de Provision para Deudores
0359#STR0359#ALL# Dudosos deben realizarse solamente despues de agotadas las posibilidades
0360#STR0360#ALL# reales de cobranza, y deben tener la aprobacion de la Tesoreria y Gestion de Control.
0361#STR0361#ALL#La anulacion de cualquier titulo...
0362#STR0362#ALL#La anulacion de cualquier titulo debe ser extensivamente analizado y aprobado
0363#STR0363#ALL# por los niveles de gerencia adecuados.
0364#STR0364#ALL#Debe haber una conciliacion mensual...
0365#STR0365#ALL#Debe haber una conciliacion mensual de la posicion del cuentas a cobrar con registros contables.
0366#STR0366#ALL#Anticipos a empleados...
0367#STR0367#ALL#Anticipos a empleados deben efectuarse por medio de un formulario apropiado
0368#STR0368#ALL# que tenga la aprobacion formal de los niveles de gerencia adecuados
0369#STR0369#ALL#El acuerdo de gastos de viaje...
0370#STR0370#ALL#El acuerdo de gastos de viaje debe efectuarse de inmediato, hasta tres dias
0371#STR0371#ALL# despues del termino del viaje.
0372#STR0372#ALL#La Compania debe evitar...
0373#STR0373#ALL#La Compania debe evitar anticipo de viajes siempre que sea posible, adoptando el reembolso
0374#STR0374#ALL# inmediato de los gastos presentados por el empleado,  e incentivando el uso de la tarjeta de credito
0375#STR0375#ALL# empresarial o del propio empleado.
0376#STR0376#ALL#El rellenado de los Informes de Viaje...
0377#STR0377#ALL#El rellenado de los Informes de Viaje y el procesamiento de los  gastos de viaje
0378#STR0378#ALL# debe seguir los procedimientos emanados de la Gestion de Control y ser aprobado por el Directorio.
0379#STR0379#ALL#Periodicamente, las posiciones de saldos...
0380#STR0380#ALL#Periodicamente, las posiciones de saldos y gastos de viajes de los empleados deben
0381#STR0381#ALL# ser reconciliadas y, anualmente, confirmadas por ellos, formalmente.
0382#STR0382#ALL#Y politica de la Compania...
0383#STR0383#ALL#Y politica de la Compania los hoteles que los empleados utilizaran en viajes,
0384#STR0384#ALL# para mantener acuerdos con redes hoteleras y conseguir descuentos.
0385#STR0385#ALL#La emision de la Tarjeta de Credito...
0386#STR0386#ALL#La emision de Tarjeta de Credito de la Compania a un empleado debe estar precedida
0387#STR0387#ALL# de una autorizacion formal de Contraloria y de la Directoria.
0388#STR0388#ALL#Debe haber un control...
0389#STR0389#ALL#Debe haber un control centrado sobre la utilizacion de tarjetas de credito
0390#STR0390#ALL# de la Compania. El Controller tendra esta responsabilidad.
0391#STR0391#ALL#Las tarjetas de credito...
0392#STR0392#ALL#Las tarjetas de credito a nombre de la Compania no deben usarse para
0393#STR0393#ALL# el pago de cuentas personales, aunque haya reembolso posterior.
0394#STR0394#ALL#Las posiciones individuales...
0395#STR0395#ALL#Las posiciones individuales de los empleados, usuarios de tarjetas de credito
0396#STR0396#ALL# de la Compania, deben conciliarse periodicamente.
0397#STR0397#ALL#El uso de tarjetas de credito...
0398#STR0398#ALL#El uso de tarjetas de credito de la Compania debe ser justificado formalmente
0399#STR0399#ALL# por recibos adecuados y originales. La baja de la cuenta del empleado solo debe
0400#STR0400#ALL# suceder mediante presentacion de la documentacion e informe de gastos.
0401#STR0401#ALL#Al desvincularse de la empresa un empleado...
0402#STR0402#ALL#Al desvincularse de la empresa un empleado usuario de tarjeta de credito
0403#STR0403#ALL# de la Compania, debe ejercerse control sobre su anulacion previa.
0404#STR0404#ALL#La organizacion y sus colaboradores...
0405#STR0405#ALL#La organizacion y sus colaboradores deberan cumplir todas las exigencias
0406#STR0406#ALL# legales aplicables a los mas elevados niveles de sociedad en que actuan.
0407#STR0407#ALL#El uso de ingresos de la organizacion...
0408#STR0408#ALL#El uso de ingresos de la organizacion para cualquier fin ilegal o impropio
0409#STR0409#ALL# se prohibe terminantemente.
0410#STR0410#ALL#Para ningun fin se establecera...
0411#STR0411#ALL#Para ningun fin se establecera ningun fondo o recurso de la organizacion
0412#STR0412#ALL# que no sea debidamente registrado en sus libros contables.
0413#STR0413#ALL#En ninguna circunstancia...
0414#STR0414#ALL#En ninguna circunstancia se haran registros falsos o ilusorios en los
0415#STR0415#ALL# libros contables de la organizacion, y ningun empleado suyo sera participante
0416#STR0416#ALL# o connivente con tales actos.
0417#STR0417#ALL#Ningun pago de la organizacion...
0418#STR0418#ALL#Ningun pago de la organizacion debe aprobarse sin que se encuentre
0419#STR0419#ALL# apoyado por documentacion adecuada y con el fin especifico que se propone
0420#STR0420#ALL#Son obligatorios los seguimientos...
0421#STR0421#ALL#Son obligatorios los seguimientos constantes de los principios de contabilidad
0422#STR0422#ALL# generalmente aceptados y los controles internos establecidos por los administradores de la organizacion.
0423#STR0423#ALL#Contribuciones politicas...
0424#STR0424#ALL#Ningun recurso o fondo de la organizacion se usara para contribuir con campanas
0425#STR0425#ALL# politicas, excepto lo previsto en la ley.
0426#STR0426#ALL#En ninguna circunstancia...
0427#STR0427#ALL#En ninguna circunstancia ningun colaborador de la organizacion se reembolsara por gastos
0428#STR0428#ALL# con objetivos politicos, directa o indirectamente.
0429#STR0429#ALL#La relacion de la organizacion...
0430#STR0430#ALL#La relacion de la organizacion con organos y personal gubernamental sera en todos
0431#STR0431#ALL#  sus aspectos conducido de modo que su conocimiento publico en todos los
0432#STR0432#ALL# detalles no coloque en riesgo el concepto y la integridad de la organizacion, de este modo,
0433#STR0433#ALL# no se permitira ninguna contribucion o pago a empleados del gobierno,
0434#STR0434#ALL# incluyendose en esta prohibicion regalos de valor sustancial o entretenimiento
0435#STR0435#ALL# lujuoso, sea directa o indirectamente.
0436#STR0436#ALL#La empresa no efectuara pagos...
0437#STR0437#ALL#La empresa no efectuara formas de pago ilicitas a agentes fiscales de cualquier
0438#STR0438#ALL# organo, de forma directa o indirecta.
0439#STR0439#ALL#Esta prohibicion tambien se aplica...
0440#STR0440#ALL#Esta prohibicion tambien se aplica a contribuciones y pagos indirectos hechos
0441#STR0441#ALL# por cualquier forma mediante consultores, asesores, proveedores, cliente
0442#STR0442#ALL# o terceros.
0443#STR0443#ALL#La administracion de la organizacion...
0444#STR0444#ALL#La administracion de la organizacion y sus sucursales seran responsables por la
0445#STR0445#ALL# ejecucion y cumplimiento de estas politicas, siendo responsables por su
0446#STR0446#ALL# divulgacion en todos los niveles de la organizacion.
0447#STR0447#ALL#Los niveles de Supervisores y Gerentes...
0448#STR0448#ALL#Los niveles de Supervisores y Gerentes, asi como empleados em posiciones pasibles
0449#STR0449#ALL# a estos pagos, deberan, por escrito, periodica y obligatoriamente confirmar que
0450#STR0450#ALL#, segundo sus consciencias, estan cumplindo estas politicas.
0451#STR0451#ALL#Cualquier colaborador de la organizacion...
0452#STR0452#ALL#Cualquier colaborador de la organizacion que juzgue necesitar aclaraciones
0453#STR0453#ALL# sobre estas poiliticas devera dirigirse a Departamento Juridico de la empresa, y
0454#STR0454#ALL# discutir el asunto.
0455#STR0455#ALL#Cualquier violacion de estas politicas...
0456#STR0456#ALL#Se debe notificar inmediantamente cualquier violacion de estas politicas al
0457#STR0457#ALL# Departamento Juridico de la empresa.
0458#STR0458#ALL#La empresa tomara accion disciplinar...
0459#STR0459#ALL#La empresa tomara accion dsciplinar apropiada, incluyendo el despido
0460#STR0460#ALL# por justa causa, contra todos los involucrados en cualquier violacion de estas politicas.
0461#STR0461#ALL#La organizacion no tendra...
0462#STR0462#ALL#La organizacion no tendra, en sus posiciones internas, ningun consultor o
0463#STR0463#ALL# o funcionario del gobierno.
0464#STR0464#ALL#Todas las cuentas y depositos...
0465#STR0465#ALL#Todas las cuentas y depositos mantenidos en el extranjero seran claramente
0466#STR0466#ALL# identificados en los libros y registros contables de la empresa.
0467#STR0467#ALL#Todos las cobranzas en dinero...
0468#STR0468#ALL#Todos las cobranzas en dinero por la organizacion en el extranjero seran
0469#STR0469#ALL# prontamente contabilizados en nombre de la empresa y depositados en cuenta
0470#STR0470#ALL# bancaria autorizada por el Directorio Financiero.
0471#STR0471#ALL#Todos los pagos efectuados...
0472#STR0472#ALL#Todos los pagos efectuados en el extranjero deberan realizarse de manera
0473#STR0473#ALL# que el anuncio de cualquier detalle no cause embarazo o ponga
0474#STR0474#ALL# en duda la integridad y reputacion de la organizacion.
0475#STR0475#ALL#Se proveera copia de esta...
0476#STR0476#ALL#Se suministrara copia de esta politica a cada colaborador de la organizacion
0477#STR0477#ALL# encima de los niveles de Supervision y a los que especificamente se le exponen
0478#STR0478#ALL#Anualmente, ellos deberan firmar...
0479#STR0479#ALL#Anualmente, ellos deberan firmar declaracion de que no tienen conocimiento
0480#STR0480#ALL# de cualquier violacion al respecto.
0481#STR0481#ALL#Es de responsabilidad de cada uno...
0482#STR0482#ALL#Es de responsabilidad de cada uno de los empleados asegurar la divulgacion
0483#STR0483#ALL# apropiada y el cumplimiento de esta politica.
0484#STR0484#ALL#La expedicion debe tener soporte...
0485#STR0485#ALL#La expedicion debe tener soporte de documentacion adecuada para
0486#STR0486#ALL# efectuar el embarque y despacho de las mercaderias.
0487#STR0487#ALL#Los empleados de la Expedicion...
0488#STR0488#ALL#Los empleados de la Expedicion no deben tener acceso al stock de la Compania
0489#STR0489#ALL# ni tener ninguna atribucion de facturacion y emision de las facturas.
0490#STR0490#ALL#Debe haber evidencia...
0491#STR0491#ALL#Debe haber evidencia de verificacion de las mercaderias expedidas con los
0492#STR0492#ALL# datos de los pedidos y facturas.
0493#STR0493#ALL#El embarque de mercaderias...
0494#STR0494#ALL#Los empleados deben observar atentamente el embarque de mercaderias
0495#STR0495#ALL# de la Compania, y debe existir verificacion adecuada, para confirmar que toda
0496#STR0496#ALL# la mercaderia embarcada tenga el sopoprte de la factura correspondiente.
0497#STR0497#ALL#La consolidacion de cargas...
0498#STR0498#ALL#La consolidacion de cargas, para disminuir el costo de los fletes, debe
0499#STR0499#ALL# considerarse siempre que sea posible. La optimizacion del uso del espacio
0500#STR0500#ALL# de los camiones debe siempre considerarse al cargarlos.
0501#STR0501#ALL#El transporte de los productos...
0502#STR0502#ALL#El transporte de los productos, cuando la relacion con las companias
0503#STR0503#ALL# transportadoras es firme y constante, debe ser objeto de instrumento
0504#STR0504#ALL# contractual entre las partes, debiendo efectuarse cotizaciones periodicas
0505#STR0505#ALL# por el Departamento de Compras.
0506#STR0506#ALL#Comprobante de recepcion...
0507#STR0507#ALL#Comprobante de recepcion de mercaderias para transporte, por parte
0508#STR0508#ALL# de las companias transportadoras, se debe obtener siempre en la documentacion
0509#STR0509#ALL# apropiada (talon).
0510#STR0510#ALL#Solo se debe pagar los fletes...
0511#STR0511#ALL#Solo se debe pagar los fletes despues que el Departamento usuario los apruebe.
0512#STR0512#ALL# Adecuadas informaciones con respecto al vehiculo y la firma del conductor se deben
0513#STR0513#ALL# siempre colectar en los Pedidos de Facturacion.
0514#STR0514#ALL#El ambiente fisico del area...
0515#STR0515#ALL#El ambiente fisico del area de expedicion debe estar debidamente segregado
0516#STR0516#ALL# de las otras areas.
0517#STR0517#ALL#Toda facturacion de productos...
0518#STR0518#ALL#Toda facturacion de productos y servicios debe tener el soporte del
0519#STR0519#ALL# formulario Pedido de Facturacion, debidamente rellenado.
0520#STR0520#ALL#Los pedidos de Facturacion...
0521#STR0521#ALL#Los pedidos de Facturacion deberan firmarlos los niveles adecuados
0522#STR0522#ALL# y previamente aprobados por el Departamento de Credito y Cobranza.
0523#STR0523#ALL#Los pedidos de Facturacion de productos...
0524#STR0524#ALL#Los pedidos de Facturacion de productos que no son los que normalmente
0525#STR0525#ALL# la Compania comercializa, como la venta de Activos, deben traer
0526#STR0526#ALL# a aprobacion de la Gestion de Control.
0527#STR0527#ALL#El numero secuencial del pedido...
0528#STR0528#ALL#El numero secuencial del pedido de Facturacion debe constar en la factura y
0529#STR0529#ALL#  viceversa, para referencia.
0530#STR0530#ALL#Los Pedidos de Facturacion deben evidenciar la construccion de los precios
0531#STR0531#ALL# finales de las mercaderias y la concesion de cualquier descuento con la
0532#STR0532#ALL# debida aprobacion de los niveles adecuados
0533#STR0533#ALL#Los preceptos legales se deben...
0534#STR0534#ALL#Los preceptos legales se deben obedecer estrictamente cuando se
0535#STR0535#ALL# emiten Facturas, por personas entrenadas y con
0536#STR0536#ALL# conocimiento tecnico suficiente.
0537#STR0537#ALL#Las Facturas despues...
0538#STR0538#ALL#Las Facturas despues de emitidas deben verificarse por
0539#STR0539#ALL# emision de Facturas, por personal capacitado y 
0540#STR0540#ALL# por otra persona, y esta verificacion evidenciada.
0541#STR0541#ALL#Estricto control secuencial...
0542#STR0542#ALL#Estricto control secuencial numerico debe ejercerse sobre los
0543#STR0543#ALL# archivos de Facturas emitidas, para cada serie.
0544#STR0544#ALL#Los stock en blanco de...
0545#STR0545#ALL#Los stock en blanco de Faturas deben ser protegidos
0546#STR0546#ALL# del acceso no autorizado, y su uso debe obedecer estrictamente a
0547#STR0547#ALL# su orden secuencial.
0548#STR0548#ALL#Los comprobantes sueltos...
0549#STR0549#ALL#Los comprobantes sueltos correspondientes a la efectiva entrega de las mercaderia
0550#STR0550#ALL# deben recolectarse y mantenerse en orden numerica. De preferencia, deben
0551#STR0551#ALL# pegarse en la copia de la factura de referencia, en el archivo secuencial.
0552#STR0552#ALL#Debe haber un limite minimo...
0553#STR0553#ALL#Debe haber siempre un limite minimo de valor para efectuar una facturacion,
0554#STR0554#ALL# de acuerdo con las determinaciones del Directorio. Excepciones a esta regla deben
0555#STR0555#ALL# tratarse con sentido comun.
0556#STR0556#ALL#Procedimientos adecuados de corte...
0557#STR0557#ALL#Procedimientos adecuados de corte deben seguirse en el cierre del mes,
0558#STR0558#ALL# debiendo las mercaderias facturadas hasta dicha fecha expedirse efectivamente
0559#STR0559#ALL# y embarcarse.
0560#STR0560#ALL#Debe haber soporte legal...
0561#STR0561#ALL#Debe haber soporte legal para la anulacion de facturas.
0562#STR0562#ALL#Todas los ejemplares de las Facturas anuladas deben estar en archivo. En el cuerpo de cada
0563#STR0563#ALL# Factura anulada debe colocarse sello que evidencie aprobacion de la anulacion
0564#STR0564#ALL# por el nivel de gerencia, fecha y motivo. Para anulaciones fuera del mes debe haber
0565#STR0565#ALL# procedimientos legales referentes al resarcimiento de los impuestos.
0566#STR0566#ALL#Las actividades de facturacion...
0567#STR0567#ALL#Las actividades de facturacion no deben ser impedimento que puna al cliente.
0568#STR0568#ALL# La facturacion debera efectuarse prontamente y en el transcurso del horario
0569#STR0569#ALL# comercial, si las necesidades de los clientes lo requieran.
0570#STR0570#ALL#La funcion del Compras se define...
0571#STR0571#ALL#La funcion del Compras se define como obtencion de los recurso necesarios por el
0572#STR0572#ALL# mejor precio, en la mejor cantidad, en el tiempo cierto y en el lugar cierto,
0573#STR0573#ALL# observandose las exigencias de calidad.
0574#STR0574#ALL#Todas las compras de la Compania...
0575#STR0575#ALL#Todas las compras de la Compania, excepto las de pequenos items pagados
0576#STR0576#ALL# por los fondos de caja deben efectuarse con la emision de una orden
0577#STR0577#ALL# de compras formal. Cada orden de compra debe tener como soporte una
0578#STR0578#ALL# requisicion de material debidamente aprobada por personas autorizadas.
0579#STR0579#ALL# Excepciones a esta regla deben ser expresamente aprobadas por escrito
0580#STR0580#ALL# por el Directorio.
0581#STR0581#ALL#La autorizacion de firmar...
0582#STR0582#ALL#La autorizacion de firmar una orden de compra debe estar formalizada
0583#STR0583#ALL# y obedecer a limites de valor, conforme los niveles jerarquicos, y de
0584#STR0584#ALL# acuerdo con las determinaciones del Directorio.
0585#STR0585#ALL#Una orden de compra...
0586#STR0586#ALL#Una orden de compra no debe nunca emitirse despues de consumarse el hecho
0587#STR0587#ALL#, es decir, despues de efectuar la compra, sino, siempre previamente.
0588#STR0588#ALL#Por lo menos, tres cotizaciones...
0589#STR0589#ALL#Por lo menos, tres cotizaciones de diferentes proveedores deben obtenerse, para
0590#STR0590#ALL# compras en que los valores y cantidades involucradas sean sustanciales.
0591#STR0591#ALL#La recoleccion de nuevas cotizaciones...
0592#STR0592#ALL#La recoleccion de nuevas cotizaciones de precios de items de compra continua debe
0593#STR0593#ALL# efectuarse de acuerdo con la periodicidad establecida por el Directorio del area.
0594#STR0594#ALL#Los procesos de seleccion de cotizaciones...
0595#STR0595#ALL#Los procesos de seleccion de cotizaciones deben documentarse y archivarse de
0596#STR0596#ALL# manera adecuada para eventual revision posterior por la administracion y
0597#STR0597#ALL# auditoria interna.
0598#STR0598#ALL#Decisiones de elegir otro proveedor...
0599#STR0599#ALL#Decisiones de elegir otro proveedor que no sea el mas competitivo deben
0600#STR0600#ALL# justificarse y aprobarse debidamente.
0601#STR0601#ALL#Los contactos con proveedores...
0602#STR0602#ALL#Los contactos con proveedores de materiales, tanto directos como indirectos,
0603#STR0603#ALL# debe realizarlos el personal de compras, y nunca directamente los
0604#STR0604#ALL# departamentos usuarios.
0605#STR0605#ALL#Adecuado control secuencial...
0606#STR0606#ALL#Adecuado control secuencial se debe ejercer en el registro de
0607#STR0607#ALL# Requisicciones y Ordenes de Compra. Tales formularios deben ser previamente numerados
0608#STR0608#ALL# se debe ejercer y un control apropiado sobre los stocks en blanco.
0609#STR0609#ALL#Debe existir un sistema adecuado...
0610#STR0610#ALL#Debe existir un sistema adecuado que registre las recepciones parciales
0611#STR0611#ALL# en las ordenes de compras pendientes, les de de baja y traiga el saldo actualizado.
0612#STR0612#ALL#Las ventajas de fabricar o comprar...
0613#STR0613#ALL#Las ventajas de fabricar o comprar fuera siempre se deben evaluar por el
0614#STR0614#ALL# personal de suplementos mediante estudios formales de precios.
0615#STR0615#ALL#Los ajustes de precios...
0616#STR0616#ALL#Los ajustes de precios que los proveedores soliciten previamente deben
0617#STR0617#ALL# pasar por el analisis y aprobacion de los niveles competentes. Informes mensuales se deben
0618#STR0618#ALL# extraer del sistema mostrando las modificaciones de precio del periodo.
0619#STR0619#ALL#La gerencia de compras debera...
0620#STR0620#ALL#La gerencia de compras debera certificarse de que se procesaron
0621#STR0621#ALL# solamente ajustes de precio debida y previamente aprobados. Estos informes
0622#STR0622#ALL# deben traer evidencia de revision (visto del Gerente), y se deben archivar.
0623#STR0623#ALL#Las diferencias entre las condiciones...
0624#STR0624#ALL#Las diferencias entre las condiciones efectivamente negociadas con los proveedores
0625#STR0625#ALL# y las condiciones reales de las compras los niveles adecuados deben
0626#STR0626#ALL# analizarlas debidamente y deben tomar la accion correctiva oportuna.
0627#STR0627#ALL#La gerencia de Compras debera analizar las diferencias de precio, cantidad...
0628#STR0628#ALL# adecuados obtenidos del sistema. Se devera evidenciar esta analisis por la aprobacion del gerente.
0629#STR0629#ALL#Antes de pagarlas, las cuentas de fletes...
0630#STR0630#ALL#Antes de pagarlas, el departamento debe analizar adecuadamente las cuentas de fletes sobre
0631#STR0631#ALL# compras, a fin de verificar su exactitud en confronto con las condiciones controladas.
0632#STR0632#ALL#La inclusion o exclusion...
0633#STR0633#ALL#La inclusion o exclusion de un proveedor en el archivo de proveedores autorizados debe
0634#STR0634#ALL# efectuarse por medio de un proceso formal debidamente aprobado por la Gerencia de Compras.
0635#STR0635#ALL#Si es posible...
0636#STR0636#ALL#Si es posible, debe haber alternancia entre los compradores en sus varias
0637#STR0637#ALL# areas de compras, en el departamento.
0638#STR0638#ALL#Toda modificacion de datos...
0639#STR0639#ALL#Toda modificacion de datos de ordenes de compra debe ser formalmente aprobada
0640#STR0640#ALL# por los niveles jerarquicos adecuados, antes de concluirse.
0641#STR0641#ALL#La funcion de desarrollo...
0642#STR0642#ALL#La funcion de desarrollo de nuevos proveedores debe cuestionar continuamente
0643#STR0643#ALL# la posibilidad de proveedores alternativos.
0644#STR0644#ALL#No deben permitirse...
0645#STR0645#ALL#No deben permitirse compras de items personales, para uso de los empleados,
0646#STR0646#ALL# por los canales de compra de la Compania.
0647#STR0647#ALL#El mas alto estandar etico...
0648#STR0648#ALL#El mas alto estandar etico debe observarse en la relacion con los
0649#STR0649#ALL# proveedores. La recepcion de obsequios y favores de los proveedores esta
0650#STR0650#ALL# terminantemente prohibido.
0651#STR0651#ALL#Todos los compradores de la Compania...
0652#STR0652#ALL#Todos los compradores de la Compania deben obligatoriamente firmar
0653#STR0653#ALL# Declaracion de Conflicto de Intereses y el Codigo de Etica de la Compania.
0654#STR0654#ALL#Las transacciones contables...
0655#STR0655#ALL#Las transacciones contables deben ejecutarse de acuerdo con las
0656#STR0656#ALL# autorizaciones de la administracion.
0657#STR0657#ALL#Las transacciones deben registrarse...
0658#STR0658#ALL#Las transacciones deben registrarse necesariamente para permitir la
0659#STR0659#ALL# preparacion y elaboracion de los informes contables de acuerdo con los principios
0660#STR0660#ALL# contables u otros criterios aplicables a estos informes, y mantener control
0661#STR0661#ALL# sobre los activos de la empresa.
0662#STR0662#ALL#El acceso a los activos de la empresa...
0663#STR0663#ALL#El acceso a los activos de la empresa se permite solamente de acuerdo con la aprobacion
0664#STR0664#ALL# y autorizacion de la administracion.
0665#STR0665#ALL#Los asientos contables de los activos...
0666#STR0666#ALL#Los asientos contables de los activos se comparan periodicamente con su
0667#STR0667#ALL# existencia fisica y se realizan los ajustes necesarios, a respecto
0668#STR0668#ALL# de las diferencas.
0669#STR0669#ALL#Las operaciones del Departamento de Contabilidad...
0670#STR0670#ALL#Las operaciones del Departamento de Contabilidad deben tener como soporte de un
0671#STR0671#ALL# Manual de Procedimientos Contables en el cual se especifique el uso adecuado
0672#STR0672#ALL# de las cuentas y el registro de las transacciones.
0673#STR0673#ALL#Unplan de cueas completo...
0674#STR0674#ALL#Un plan de cuentas completo y actualizado debe mantenerse de acuerdo con los
0675#STR0675#ALL# principios de contabilidad. Una descripcion de los items por registrar en las cuentas
0676#STR0676#ALL# debe existir, para promover la consistencia de los registros. El nombre de las cuentas
0677#STR0677#ALL# debe expresar al maximo y claramente su tipo.
0678#STR0678#ALL#El software de sistema integrado (ERP)...
0679#STR0679#ALL#El software de sistema integrado (ERP) adoptado por la empresa debe, primero, rellenar
0680#STR0680#ALL# todos los requisitos de los principios de contabilidad y legislacion locales.
0681#STR0681#ALL# para despues, mediante ajustes, rellenar tambien los requisitos de los principios
0682#STR0682#ALL#Dentro del departamento de Contabilidad...
0683#STR0683#ALL#Dentro del departamento de Contabilidad y Tesoreria, la segregacion de las funciones de registro,
0684#STR0684#ALL# asientos y conciliaciones de las transacciones y la custodia de las propiedades de la Compania es
0685#STR0685#ALL# fundamental para salvaguardar los activos.
0686#STR0686#ALL#El acceso a los libros y registros...
0687#STR0687#ALL#El acceso a los libros y registros contables debe limitarse a las personas cuyas
0688#STR0688#ALL# responsabilidades asi lo requieran.
0689#STR0689#ALL#Las decisiones sobre cobertura...
0690#STR0690#ALL#Las decisiones sobre cobertura de seguros deben ser de responsabilidad de los niveles
0691#STR0691#ALL# gerenciales adecuados, de acuerdo con las politicas de la Compania.
0692#STR0692#ALL#Los asientos contables deben...
0693#STR0693#ALL#Los asientos contables deben ser estandarizados en su
0694#STR0694#ALL# contenido e identificacion. Ellos deben ser explicitos y apoyados por datos
0695#STR0695#ALL# prontamente identificables. Todos los asientos contables deben revisarse
0696#STR0696#ALL# y aprobarse de acuerdo con los niveles de responsabilidad preestablecidos,
0697#STR0698#ALL# obedeciendo a una adecuada separacion de las funciones.
0698#STR0699#ALL#Los informes financieros...
0699#STR0700#ALL#Los informes financieros emitidos periodicamente deben ser suficientemente
0700#STR0701#ALL# informativos y detallados, para aclarar fluctuaciones anormales en las areas
0701#STR0702#ALL# importantes de la Compania. La comparacion de los resultados periodicos a los datos
0702#STR0703#ALL# prontamente identificables. Todos los asientos contables deben revisarse
0703#STR0704#ALL# previamente presupuestados se debe efectuar por los propios departamentos.
0704#STR0705#ALL#Las cuentas con la Matriz...
0705#STR0706#ALL#Las cuentas con la Matriz y las cohermanas se deben reconciliar mensualmente (Intercompany).
0706#STR0707#ALL#Los asientos deben...
0707#STR0708#ALL#Los asientos se deben apoyar en documentacion original adecuada.
0708#STR0709#ALL# Debe haber evidencia del procesamiento en todos los documentos (ej. timbre REGISTRADO).
0709#STR0710#ALL#La Gerencia de Contabilidad debera...
0710#STR0711#ALL#La Gerencia de Contabilidad debera disponer de una lista a fin de controlar
0711#STR0712#ALL# el procesamiento de asientos contables-llave por efectuar mensualmente.
0712#STR0713#ALL#El formulario de resumen de los asientos...
0713#STR0714#ALL#El formulario de resumen de los asientos debe traer adecuadamente
0714#STR0715#ALL# las aprobaciones y firmas necesarios cuando ocurre el processiamento.
0715#STR0716#ALL#Debe existir evidencia...
0716#STR0717#ALL#Debe existir evidencia sobre la analisis y conciliacion mensual de las cuentas.
0717#STR0718#ALL#La numeracion automatica...
0718#STR0719#ALL#La numeracion automatica de asientos contables que el sistema efectua
0719#STR0720#ALL#debe ser objeto de controles adecuados a fin de prevenir su duplicidad.
0720#STR0721#ALL#Los libros fiscales periodicamente...
0721#STR0722#ALL#Los libros fiscales periodicamente se deben conciliar con registros
0722#STR0723#ALL# contables y los ajustes se deben efectuar dentro del periodo en cuestion.
0723#STR0724#ALL#Las conversiones de los informes...
0724#STR0725#ALL#Las conversiones de los informes financieros para otras monedas deben
0725#STR0726#ALL# seguir los procedimientos generalmente aceptados (FASB 08,52,95 y 109,IAS,etc.)
0726#STR0727#ALL#Son de responsabilidad de la gerencia...
0727#STR0729#ALL# los asientos de gastos de su Departamento, son realmente de su competencia
0728#STR0730#ALL# el analisis efectuado debe evidenciarse de forma apropiada.
0729#STR0731#ALL#Los pedidos de asientos...
0730#STR0732#ALL#Los pedidos de asiento de reclasificacion de gastos de los departamentos
0731#STR0733#ALL# deben emitirse por escrito y ser aprobados por lo menos por el nivel de supervision.
0732#STR0734#ALL#El analisis del exceso de gastos...
0733#STR0735#ALL#El analisis del exceso de gastos en comparacion a lo presupuestado debe efectuarse e
0734#STR0736#ALL# investigarse su causa, para acciones correctivas cabibles y obtencion de base de informaciones.
0735#STR0737#ALL#Es de responsabilidad de laa gerencias...
0736#STR0738#ALL#Es de responsabilidad de las gerencias de departamentos el analisis de las posibilidades de
0737#STR0739#ALL# reduccion de costos dentro de sus departamentos.
0738#STR0740#ALL#Las cuentas telefonicas deben...
0739#STR0741#ALL#Los departamentos usuarios deben analizar las cuentas telefonicas. el uso de los
0740#STR0742#ALL# telefonos e Internet debe ser restricto a los asuntos de interes de la Compania,
0741#STR0743#ALL# y controlado efectivamente.
0742#STR0744#ALL# de contabilidad de la Matriz, si es en el exterior.
0743#STR0745#ALL#Rellene los requisitos exigidos...
0744#STR0746#ALL#Rellene los requisitos exigidos por las leyes nacionales y por los principios de
0745#STR0747#ALL# contabilidad generalmente aceptados.
0746#STR0748#ALL#Suministra datos consistentes...
0747#STR0749#ALL#Suministra datos consistentes en la determinacion de los valores del inventario
0748#STR0750#ALL# de los resultados de la Compania, y para la elaboracion de informes de gerencia.
0749#STR0751#ALL#Suministra datos consistentes y agiles...
0750#STR0752#ALL#Suministra datos consistentes y agiles, para las areas de marketing y ventas,
0751#STR0753#ALL# para determinacion de precios de los productos finales.
0752#STR0754#ALL#Registra y suministra datos...
0753#STR0755#ALL#Registra y suministra datos para un adecuado control de costos y para la
0754#STR0756#ALL# toma de decisiones en la optimizacion del uso de los recursos existentes.
0755#STR0757#ALL#El sistema de costos debe integrarse...
0756#STR0758#ALL#El sistema de costos debe integrarse con la contabilidad de la empresa.
0757#STR0759#ALL#El sistema debe ofrecer a los organos...
0758#STR0760#ALL#El sistema debe ofrecer a los organos gubernamentales datos consistentes para
0759#STR0761#ALL# pleitear posibles aumentos de precio.
0760#STR0762#ALL#Los metodos de evaluacion de costos...
0761#STR0763#ALL#Los metodos de evaluacion de costos deben definirse por la Gestion de Control
0762#STR0764#ALL# y seguiran las determinaciones de la administracion en conjunto con las normas
0763#STR0765#ALL# de la Matriz, y en sintonia con legislacion legal.
0764#STR0766#ALL#�Aguarde!
0765#STR0767#ALL#Generando registros de puntos de control...
0766#STR0768#ALL#PROCESO DE COMPRAS
0767#STR0769#ALL#Adquisicion de propiedades, mano de obra; Bienes y servicios; Pago de las compras;
0768#STR0770#ALL# Clasificacion, preparacion de controles, e informacion de lo que se compro y lo que se pago
0769#STR0771#ALL# Requisicion de compras; Orden de Compras; Informes de gastos; Informe de Cobranzas
0770#STR0772#ALL# Factura del proveedor; Cartas de correcion de facturas
0771#STR0773#ALL# requisiciones y copias de cheques; resumes contables (vouchers); autorizacion de gastos
0772#STR0774#ALL# autorizaciones de gastos de capital; Documentacion legal del departamento de personal
0773#STR0775#ALL# Registros de reloj registr. electr.; autorizaciones para horas extras; Informes de Planilla de Haberes
0774#STR0776#ALL# Notas de debito/credito;Lista de embarque;Informes de la Resolucion
0775#STR0777#ALL#PROCESO DE VENTAS
0776#STR0778#ALL#Concesion de credito;Administracion y control de los pedidos de clientes;
0777#STR0779#ALL# Facturacion;Expedicion;Control y administracion de comisiones
0778#STR0780#ALL# Control y administracion de garantias;Cuentas a cobrar;Cobranza y cobros de caja
0779#STR0781#ALL# Correccion de facturas;Costos y formacion de precios;Ventas y su administracion
0780#STR0782#ALL# Recepciones de caja;Provisiones a deudores dudosos;Baja de cuentas por recibir
0781#STR0783#ALL# Cobros judiciales;Administracion tributaria;Provisiones para gastos con garantias
0782#STR0784#ALL#PROCESO DE PRODUCCION
0783#STR0785#ALL#Control de la produccion;Contabilidad de costos;
0784#STR0786#ALL# Administracion de stock;Inventarios
0785#STR0787#ALL# Mantenimiento de Activos
0786#STR0788#ALL#Controles de Reloj Reg. Electr.;Requisicion de materiales;Ordenes de Produccion
0787#STR0789#ALL# Controles de chatrra;Mapas de costos
0788#STR0790#ALL# Autorizaciones de ajuste de inventarios
0789#STR0791#ALL# Autorizaciones para gastos de capital
0790#STR0792#ALL# Autorizacion de movimiento de activos
0791#STR0793#ALL#ADQUISICION DE PROPIEDADES
0792#STR0794#ALL#ADQUISICION DE MANO DE OBRA
0793#STR0795#ALL#ADQUISICION DE BIENES Y SERVICIOS
0794#STR0796#ALL#PAGO DE COMPRAS
0795#STR0797#ALL#CLASIFICACION
0796#STR0798#ALL#PREPARACION DE CONTROLES
0797#STR0799#ALL#COMPRAS X PAGOS
0798#STR0800#ALL#CONCESION DE CREDITO
0799#STR0801#ALL#ADMINISTRACION Y CONTROL PV
0800#STR0802#ALL#FACTURACION
0801#STR0803#ALL#EXPEDICION
0802#STR0804#ALL#CONTROL DE PRODUCCION
0803#STR0805#ALL#CONTABILIDAD DE COSTOS
0804#STR0806#ALL#ADMINISTRACION DE STOCKS
0805#STR0807#ALL#INVENTARIOS
0806#STR0808#ALL#MANTENIMIENTO DE ACTIVOS
0807#STR0809#ALL#Generando registros de los subprocessos...
0808#STR0810#ALL#�Controles de Actividades? (S/N - Describa)
0809#STR0811#ALL#Observacion:
0810#STR0812#ALL#�Posibles Riesgos? (S/N - Clasifique)
0811#STR0813#ALL#�Puntos de Control? (S/N - Clasifique)
0812#STR0814#ALL#�Evidencias? (S/N - Clasifique)
0813#STR0815#ALL#Si
0814#STR0816#ALL#No
0815#STR0817#ALL#No se Aplica
0816#STR0818#ALL#Generando registros de las preguntas...
0817#STR0819#ALL#Asegurese de la real necesidad de adquisicion de los bienes y servicios
0818#STR0820#ALL#Determinar un nivel optimo para cantidad de compra, plazos de entrega
0819#STR0821#ALL# y plazos de pago para minimizar los costos.
0820#STR0822#ALL#Obtener precios competitivos y el mejor valor en las compras efectuadas
0821#STR0823#ALL#Establecer relaciones con proveedores calificados, que puedan
0822#STR0824#ALL# proveer servicios y bienes permanentemente en los estandares de calidad adoptados.
0823#STR0825#ALL#Asegurar que los proveedores son responsables por lograr
0824#STR0826#ALL# las especificaciones de calidad, y que estan comprometidos con la solucion de posibles
0825#STR0827#ALL# problemas de calidad de sus productos.
0826#STR0828#ALL#Minimizar las contigencias potenciales en los contratos
0827#STR0829#ALL# con los proveedores.
0828#STR0830#ALL#Asegurar que la cantidad y la calidad de los materiales entregados
0829#STR0831#ALL# o servicios prestados estan de acuerdo con las especificaciones negociadas.
0830#STR0832#ALL#Asegurar que productos con defecto, calidad inferior, o incorretos
0831#STR0833#ALL# seam rapidamente identificados al momento de su recepcion.
0832#STR0834#ALL#Asegurar que los materiales recibidos se mantengan seguros,
0833#STR0835#ALL# prontamente.
0834#STR0836#ALL#Verificacion de la factura del proveedor respecto a precios correctos,
0835#STR0837#ALL# cantidad, especificaciones de calidad y condiciones de compra.
0836#STR0838#ALL#Asegurar que todos los pagos efectuados a los proveedores
0837#STR0839#ALL# representan correctamente los precios y cantidad suministrados por ellos.
0838#STR0840#ALL#Asegurar que la empresa reciba efectivamente todos los creditos por diferencias
0839#STR0841#ALL# de cantidades, rechazo por calidad o especificaciones de bienes y servicios.
0840#STR0842#ALL#Asegurese que todos los pagos se registren debidamente.
0841#STR0843#ALL#Asegurese que todos los pedidos de los clientes se registren
0842#STR0844#ALL# con las informaciones completas
0843#STR0845#ALL#Asegurese que todos los pedidos reciban una clasificacion
0844#STR0846#ALL# y un procesamiento adecuado.
0845#STR0847#ALL#Asegurese que todos los pedidos reciban clasificacion y control adecuado.
0846#STR0848#ALL#Asegurese que todos los pedidos de embarque esten completos y correctos.
0847#STR0849#ALL#Asegurese que todas las facturaciones embarcadas se procesen debidamente.
0848#STR0850#ALL#Asegurese que todos los items atendidos se facturen.
0849#STR0851#ALL#Asegurese que solamente se facture lo atendido.
0850#STR0852#ALL#Certificarse de que todas las facturas tienen los precios correctos.
0851#STR0853#ALL#Certificarse de que los costos de expedicion sean minimizados.
0852#STR0854#ALL#Asegurese que todas las facturas son debidamente registradas en el Cuentas
0853#STR0855#ALL# a cobrar del cliente.
0854#STR0856#ALL#Asegurese que las cobranzas de caja se procesen y depositen.
0855#STR0857#ALL#Asegurese que todos los items devueltos se procesen nuevamente
0856#STR0858#ALL# para dar entrada al stock.
0857#STR0859#ALL#Certificarse de que los creditos se registran rapidamente en la cuenta del cliente
0858#STR0860#ALL#Asegureser que se cobren todas las cuentas a cobrar.
0859#STR0861#ALL#Lo que, cuanto y cuando de determinado producto debe
0860#STR0862#ALL# debe fabricarse, tiene que estar de acuerdo con lo autorizado por la administracion.
0861#STR0863#ALL#Cuando y en que condiciones la venta de activos de la empresa
0862#STR0864#ALL# debe efectuarse, conforme autorizacion de la administracion.
0863#STR0865#ALL#Ajustes de inventario deben realizarse con la autorizacion
0864#STR0866#ALL# de la administracion.
0865#STR0867#ALL#Debe haber un sistema de costos adecuado e integrado
0866#STR0868#ALL# a la contabilidad.
0867#STR0869#ALL#Las fuentes de capitales deben ser las autorizadas por la
0868#STR0870#ALL# administracion.
0869#STR0871#ALL#Montos, tiempo y condiciones de prestamos deben
0870#STR0872#ALL# ser los autorizados por la administracion.
0871#STR0873#ALL#El procesamiento de las transacciones debe ejecutarse conforme
0872#STR0874#ALL# lo establecido por la administracion.
0873#STR0875#ALL#Los valores tomados de terceros deben contabilizarse
0874#STR0876#ALL# adecuadamente.
0875#STR0877#ALL#Acceso a los valores y caja de la empresa debe permitirse
0876#STR0878#ALL# solamente con autorizacion.
0877#STR0879#ALL#Generando registros de objetivos...
0878#STR0880#ALL#CALIDAD
0879#STR0881#ALL#Incorpora tecnologia, desarrolla y tambien la implementa para que
0880#STR0882#ALL# los productos, procesos y servicios se ejecuten con calidad.
0881#STR0883#ALL#MARCAS-IMAGEN
0882#STR0884#ALL#Las marcas son el mayor patrimonio. Estas llevan la reputacion,
0883#STR0885#ALL# son la base. Protegerlas es responsabilidad de cada uno de los participantes.
0884#STR0886#ALL#CLIENTES-PDV-LOGISTICA
0885#STR0887#ALL#Los clientes son el eslabon con los consumidores y merecen
0886#STR0888#ALL# constante soporte, apoyo comercial y de marketing. No pueden ni deben quedar
0887#STR0889#ALL# desabastecidos.
0888#STR0890#ALL#CONSUMIDORES-LOGISTICA
0889#STR0891#ALL#Los consumidores son los verdaderos patrones. Su
0890#STR0892#ALL# creciente preferencia por los productos es la principal meta. Por esta razon la
0891#STR0893#ALL# logistica/distribucion no puede fallar.
0892#STR0894#ALL#GENTE-RECURSOS HUMANOS
0893#STR0895#ALL#Invertir permanentemente en gente. El sentido de
0894#STR0896#ALL# urgencia y paradigma en las grandes y pequenas acciones del cuotidiano, asi como
0895#STR0897#ALL# el sentimiento de 'dueno del negocio'.
0896#STR0898#ALL#GANANCIA-CONTROL DE PERDIDAS
0897#STR0899#ALL#La ganancia representa la garantia del continuo
0898#STR0900#ALL# crecimiento de la empresa. El desperdicio y las perdidas deben controlarse
0899#STR0901#ALL# y evitarse, tanto los directos como los indirectos.
0900#STR0902#ALL#Generando la tabla de los FCS...
0901#STR0903#ALL#INF. SOLICITUD DE COMPRAS
0902#STR0904#ALL#INF. DOCTOS DE ENTRADA
0903#STR0905#ALL#INF. PEDIDO DE COMPRAS
0904#STR0906#ALL#INF. PEDIDOS PENDIENTES
0905#STR0907#ALL#INF. DE COTIZACIONES
0906#STR0908#ALL#INF. COTIZACIONES PENDIENTES
0907#STR0909#ALL#BOLETIN DE ENTRADA
0908#STR0910#ALL#FC. DE DEVOLUCION
0909#STR0911#ALL#ITEMS DE LA FC
0910#STR0912#ALL#INF. DIVERGENCIA SCvs.PC
0911#STR0913#ALL#ITEMS POR PUNTO DE PEDIDO
0912#STR0914#ALL#Generando la tabla de Evidencias...
 

ICEXFIL_PT-BR.TRES

 0001#STR0001#ALL#Pesquisar
0002#STR0002#ALL#Visualizar
0003#STR0003#ALL#Incluir
0004#STR0004#ALL#Alterar
0005#STR0005#ALL#Excluir
0006#STR0006#ALL#Cod.barra
0007#STR0007#ALL#Cadastro Comite Multidisciplinar
0008#STR0008#ALL#Usuario+Nivel ja existe neste comite!
0009#STR0009#ALL#RISCO DE TAXAS DE JUROS
0010#STR0010#ALL#Este pode ser definido como o risco de perda no valor economico de uma carteira, decorrente dos efeitos de mudancas adversas das taxas de juros.
0011#STR0011#ALL#1) Eventual perda do valor de mercado de titulos publicos (BBCs,Brady bonds,etc) ou privado (corporate eurobonds,etc)
0012#STR0012#ALL#2) Encarecimento do custo de funding
0013#STR0013#ALL#3) Queda da taxa de reinvestimento
0014#STR0014#ALL#Queda da rentabilidade financeira
0015#STR0015#ALL#RISCO DE TAXAS DE CAMBIO
0016#STR0016#ALL#Este pode ser definido como o risco de perdas devido a mudancas adversas nas taxas de cambio.
0017#STR0017#ALL#1) Variacao nos precos de NTN-Ds,NBC-Es,NBC-Fs de ativos internacionais negociados em moeda estrangeira devido a apreciacao/depreciacao relativa de moedas.
0018#STR0018#ALL#2) Descasamentos em um carteira indexada a alguma moeda estrangeira
0019#STR0019#ALL#RISCO DE COMMODITIES
0020#STR0020#ALL#Este pode ser definido como o risco de perdas devido a mudancas no valor de mercado de carteiras de commodities.
0021#STR0021#ALL#1) Variacao nos precos de carteiras constituidas por ouro, prata, platina, soja, boi gordo, cacau, etc
0022#STR0022#ALL#RISCO DE ACOES
0023#STR0023#ALL#Este pode ser definido como o risco de perdas devido a mudancas no valor de mercado de acoes
0024#STR0024#ALL#1) Variacao nos precos de carteiras constituidas por acoes como Petrobras PN, Vale PN, Eletrobras PNB ADRs de Usiminas PN,etc.
0025#STR0025#ALL#Queda da rentabilidade e liquidez financeira
0026#STR0026#ALL#RISCO DE LIQUIDEZ
0027#STR0027#ALL#Este pode ser definido como o risco de perdas devido a incapacidade de se desfazer rapidamente uma posicao ou obter 'Funding', devido a condicoes de mercado.
0028#STR0028#ALL#1) Carteiras de Eurobonds brasileiros, acoes de segunda e terceira linhas, alguns contratos futuros negociados na BM&F, etc.
0029#STR0029#ALL# 2) Situacoes onde nao e possivel 'rolar' dividas nos mercados financeiros
0030#STR0030#ALL#3) Ajustes de margens que venham a consumir a liquidez da insitituicao
0031#STR0031#ALL#RISCO DE DERIVATIVOS
0032#STR0032#ALL#Este pode ser definido como o risco de perdas devido ao uso de derivativos (seja para especulacao, seja por hedge)
0033#STR0033#ALL#1) Variacoes no valor de posicoes de contratos de swaps, futuros, a termo, opcoes, etc...
0034#STR0034#ALL#RISCO DE HEDGE
0035#STR0035#ALL#Este pode ser definido como o risco de perdas devido ao uso inapropriado de instrumentos para hedge.
0036#STR0036#ALL#RISCO DE CONCENTRACAO
0037#STR0037#ALL#Este pode ser definido como o risco de perdas devido a nao diversificacao do risco mercado de carteiras de investimentos.
0038#STR0038#ALL#1) Investimentos excessivamente concentrados em poucos indexadores, moedas, ativos, vencimentos, etc.
0039#STR0039#ALL#RISCO DE INADIMPLENCIA
0040#STR0040#ALL#Este pode ser definido como o risco de perda pela incapacidade de pagamento do tomador de um emprestimo, contraparte de um contrato ou emissor de um titulo.
0041#STR0041#ALL#1) Nao pagamento de juros e/ou principal de credito pessoal, emprestimo para pessoa juridica, cartao de credito, leasing, etc.;
0042#STR0042#ALL# 2) Nao pagamento de juros e/ou principal de titulos de renda fixa (nacionais/internacionais publicos/privados) pelo emissor
0043#STR0043#ALL#Evasao na disponibilidade de receitas no fluxo de caixa
0044#STR0044#ALL#RISCO DE DEGRADACAO DO CREDITO
0045#STR0045#ALL#Este pode ser definido como o risco de perda pela degradacao da qualidade crediticia do tomador de um emprestimo, contraparte de uma transacao ou emissor de um titulo levando a uma diminuicao no valor das obrigacoes.
0046#STR0046#ALL#1) Perdas em titulos soberanos e/ou corporativos pela reducao do rating do pais emissor.
0047#STR0047#ALL#Diminuicao no valor das obrigacoes
0048#STR0048#ALL#RISCO DE DEGRADACAO DAS GARANTIAS
0049#STR0049#ALL#Este pode ser definido como o risco de perda pela degradacao da qualidade das garantias oferecidas por um tomador de um emprestimo, contraparte de uma transacao ou emissor de um titulo.
0050#STR0050#ALL#1) Emprestimos cujas garantias nao mais existam;  2) Depreciacao no valor das garantias depositadas em bolsas de derivativos
0051#STR0051#ALL#RISCO SOBERANO
0052#STR0052#ALL#Este pode ser definido como o risco de perda pela incapacidade de pagamento do tomador de um emprestimo, contraparte de um contrato ou emissor de um titulo, em honrar seus compromissos em funcao de restricoes impostas por seu pais sede.
0053#STR0053#ALL#1) Transacoes que envolvam transferencias internacionais de titulos ou de cambio.
0054#STR0054#ALL#Perda das obrigacoes e direitos
0055#STR0055#ALL#RISCO DE FINANCIADOR
0056#STR0056#ALL#Este pode ser definido como o risco de perdas por inadimplencia do financiador de uma transacao, potencializada quando o contrato nao contempla acordo de liquidacao por compensacao de direitos e obrigacoes (netting agreement).
0057#STR0057#ALL#1) Repurchase transactions que nao contemplam o netting de direitos e obrigacoes ao contrario dos (ISMA Agreements).
0058#STR0058#ALL#RISCO DE CONCENTRACAO DE CREDITO
0059#STR0059#ALL#Este pode ser definido como o risco de perdas em decorrencia da nao diversificacao de risco de credito de investimento
0060#STR0060#ALL#1) Concentrar emprestimos em poucos setores da economia, classes de ativos, etc.; 2) Possuir parte substancial dos passivos de um devedor
0061#STR0061#ALL#Fuga de investidores para outras instituicoes
0062#STR0062#ALL#RISCO DE OVERLOAD
0063#STR0063#ALL#Este pode ser definido como o risco de perda por sobrecargas nos sistemas eletrico, telefonico, de processamento de dados, etc.
0064#STR0064#ALL#1) Sistemas nao operacionais em agencias bancarias, por acumulo de informacao nos canais de comunicacao com a central de atendimento;2) Linhas telefonicas constantemente ocupadas.
0065#STR0065#ALL#Comprometimento na qualidade dos servicos prestados
0066#STR0066#ALL#RISCO DE OBSOLESCENCIA
0067#STR0067#ALL#Este pode ser definido como o risco de perda pela nao substituicao frequente dos equipamentos e ou softwares antigos.
0068#STR0068#ALL#1) Versoes de softwares nao compativeis com hardware antigo;2) Impossibilidade de integrar sistemas computacionais desenvolvidos em plataformas e versoes de softwares diferentes.
0069#STR0069#ALL#Comprometimento na producao e ou qualidade dos servicos prestados
0070#STR0070#ALL#RISCO DE PRESTEZA E CONFIABILIDADE
0071#STR0071#ALL#Este pode ser definido como o risco de perdas, pelo fato de informacoes nao poderem ser recebidas, processadas, armazenadas e transmitidas em tempo habil e de forma confiavel.
0072#STR0072#ALL#1) Situacoes onde informacoes consolidadas sobre exposicao de um banco nao podem ser obtidas em tempo habil para analise;2) Impossibilidade de prestar informacoes precisas em determinados horarios devido a atualizacao de bancos de dados ocorrer por processamento em batch.
0073#STR0073#ALL#RISCO DE EQUIPAMENTO
0074#STR0074#ALL#Este pode ser definido como o risco de perdas por falhas nos equipamentos eletricos, de processamento e transmissao de dados telefonicos, de seguranca, etc.
0075#STR0075#ALL#1) Rede de micros contaminados por virus; 2) Discos rigidos danificados;3) Telefonia nao operacional por falta de reparos.
0076#STR0076#ALL#Queda na producao, qualidade dos servicos e retrabalhos.
0077#STR0077#ALL#RISCO DE ERRO NAO INTENCIONAL
0078#STR0078#ALL#Este pode ser definido como o risco de perdas em decorrencias de equivoco, omissao, distracao ou negligencia de funcionarios telefonicos, de seguranca, etc.
0079#STR0079#ALL#1) Mal atendimento de correntistas ou clientes (ma vontade, falta de informacao, etc); 2) Posicionamento da tesouraria no mercado do contrario ao especificado pelo Comite de Investimentos.
0080#STR0080#ALL#Queda na qualidade dos servicos prestados.
0081#STR0081#ALL#RISCO DE FRAUDES
0082#STR0082#ALL#Este pode ser definido como o risco de perdas em decorrencias de comportamento fraudulentos (adulteracao de controles, descumprimento intencional das normas da empresa, desvio de valores, divulgacao de informacoes erradas, etc.
0083#STR0083#ALL#1) Desvio de dinheiro de agencia bancaria ou caixa central; 2) Aceitacao de 'incentivos' de clientes para conceder credito em valores mais elevados.
0084#STR0084#ALL#Prejuizo generalizado para a empresa.
0085#STR0085#ALL#RISCO DE QUALIFICACAO
0086#STR0086#ALL#Este pode ser definido como o risco de perdas pelo fato de funcionarios desempenharem tarefas sem qualificacao apropriada a funcao.
0087#STR0087#ALL#1) Uso de estrategia de hedge com derivativos, sem conhecimento por parte do operador das limitacoes;
0088#STR0088#ALL# 2) Calculo de perdas & lucros em carteiras, sem conhecimento dos mercados;
0089#STR0089#ALL# 3) Iniciar operacoes em mercados 'sofisticados', sem contar com equipes (back-office e front-office) devidamente preparadas.
0090#STR0090#ALL#Perda na qualidade dos servicos.
0091#STR0091#ALL#RISCO DE PRODUTOS & SERVICOS
0092#STR0092#ALL#Este pode ser definido como o risco de perdas em decorrencias da venda de produtos ou prestacao de servicos ocorrer de forma indevida, ou sem atender as necessidades e demandas de clientes.
0093#STR0093#ALL# 1) Envio de cartoes de credito sem consulta previa ao cliente; 2) Recomendar a clientes de perfil conservador o investimento em fundos de derivativos alavancados diante de um bom desempenho no passado recente destes mesmos fundos.
0094#STR0094#ALL#Fuga de Clientes para concorrencia.
0095#STR0095#ALL#RISCO DE REGULAMENTACAO
0096#STR0096#ALL#Este pode ser definido como o risco de perdas em decorrencias de alteracoes, impropriedades ou inexistencia de normas para controles internos ou externos.
0097#STR0097#ALL#1) Alteracao de margens de garantia ou de limites de oscilacao em bolsas de derivativos sem aviso antecipado ao mercado; 2) Front-office responsavel pela operacao de Back-Office.
0098#STR0098#ALL#Falhas no processo operacional.
0099#STR0099#ALL#RISCO DE MODELAGEM
0100#STR0100#ALL#Este pode ser definido como o risco de perdas pelo desenvolvimento, utilizacao ou interpretacao incorreta dos resultados fornecidos por modelos, incluindo a utilizacao de dados incorretos.
0101#STR0101#ALL#1) Utilizar software comprado de terceiros, sem conhecimento de suas limitacoes;2) Utilizar modelos matematicos, sem conhecimento de suas hipoteses simplificadoras.
0102#STR0102#ALL#Queda na qualidade dos servicos ou producao.
0103#STR0103#ALL#RISCO DE LIQUIDACAO FINANCEIRA
0104#STR0104#ALL#Este pode ser definido como o risco de perdas em decorrencia de falhas nos procedimentos e controles de finalizacao das transacoes.
0105#STR0105#ALL#1) Envio ou recebimento de divisas em pracas com diferentes fusos horarios, feriados, regras operacionais, etc.
0106#STR0106#ALL#Falhas nos processos operacionais.
0107#STR0107#ALL#RISCO SISTEMICO
0108#STR0108#ALL#Este pode ser definido como o risco de perdas devido a alteracoes no ambiente operacional.
0109#STR0109#ALL#1) Alteracao abrupta de limites operacionais em bolsas, levando todas as instituicoes financeiras a dificuldades; 2) Modificacao repentina de base de calculo de tributos corporativos.
0110#STR0110#ALL#Reducao de receitas nas instituicoes.
0111#STR0111#ALL#RISCO DE CONCENTRACAO OPERACIONAL
0112#STR0112#ALL#Este pode ser definido como o risco de perdas por depender de poucos produtos, clientes e/ou mercados.
0113#STR0113#ALL#1) Bancos que so operam financiando clientes de determinado segmento (por exemplo, setor automotivo, lojistas).
0114#STR0114#ALL#Rentabilidade limitada.
0115#STR0115#ALL#RISCO DE IMAGEM
0116#STR0116#ALL#Este pode ser definido como o risco de perdas em decorrencia de alteracao da reputacao juntos a clientes, concorrentes, orgaos governamentais, etc.
0117#STR0117#ALL#1) Boatos sobre a saude de uma instituicao, desencadeando corrida para saques.
0118#STR0118#ALL#Fuga de clientes e/ou parceiros.
0119#STR0119#ALL#RISCO DE CATASTROFE
0120#STR0120#ALL#Este pode ser definido como o risco de perdas devida a catastrofes (naturais ou nao).
0121#STR0121#ALL#1) Desastres naturais (enchentes) que dificultem a operacao diaria da instituicao ou areas criticas como centros de processamento de dados, de telecomunicacoes, etc.; 2) Destruicao do patrimonio da instituicao por desastres que abalem a estrutura civil de predios (colisao de avioes, caminhoes, etc), incendios, rebelioes, etc.
0122#STR0122#ALL#Encerramento parcial ou total da operacao.
0123#STR0123#ALL#RISCO DE LEGISLACAO
0124#STR0124#ALL#Este pode ser definido como o risco de perdas decorrentes de sancoes por reguladores e indenizacoes por danos a terceiros por violacao da legislacao vigente.
0125#STR0125#ALL#1) Multas por nao cumprimento de exigibilidades; 2) Indenizacoes pagas a clientes por nao cumprimento da legislacao.
0126#STR0126#ALL#Dividas judiciais, reducao de lucro
0127#STR0127#ALL#RISCO TRIBUTARIO
0128#STR0128#ALL#Este pode ser definido como o risco de perdas devido a criacao ou nova interpretacao da incidencia de tributos
0129#STR0129#ALL#1) Criacao de impostos novos sobre ativos e/ou produtos; 2) Recolhimento de novas contribuicao sobre receitas.
0130#STR0130#ALL#Dividas tributarias, reducao de lucro
0131#STR0131#ALL#RISCO DE CONTRATO
0132#STR0132#ALL#Este pode ser definido como o risco de perdas decorrentes de julgamentos desfavoraveis por contratos omissos, mal redigidos ou sem o devido amparo legal
0133#STR0133#ALL#1) Pessoa sem poder para assinar contratos representando a instituicao; 2)Nao execucao pronta de garantias,requerendo o acionamento juridico. 3) Responsabilidades cobertas nos contratos de terceirizacao colocadas de forma pouco objetivas.
0134#STR0134#ALL#Falta de recebimento dos direitos
0135#STR0135#ALL#Aguarde!
0136#STR0136#ALL#Gerando registros para tabela de riscos...
0137#STR0137#ALL#Existe definicao da missao em sua organizacao...
0138#STR0138#ALL#Existe definicao da missao em sua organizacao? E no seu departamento? De uma nota para este item de controle em sua organizacao:
0139#STR0139#ALL#Existe uma politica formalizada definida...
0140#STR0140#ALL#Existe uma politica formalizada definida e difundida a respeito de controles internos, na sua empresa? De sua nota:
0141#STR0141#ALL#Concordancia formal com os padroes eticos...
0142#STR0142#ALL#Concordancia formal com os padroes eticos estabelecidos pela corporacao
0143#STR0143#ALL#Pessoal de confianca com habilidade...
0144#STR0144#ALL#Pessoal de confianca com habilidade, treinamento e experiencia necessarios para executar satisfatoriamente as suas responsabilidades.
0145#STR0145#ALL#Concordancia formal com as politicas...
0146#STR0146#ALL#Concordancia formal com as politicas de conflito de interesse e etica de negocios estabelecida pela companhia.
0147#STR0147#ALL#Um plano organizacional...
0148#STR0148#ALL#Um plano organizacional (Organograma) que inclua a delegacao e a coordenacao das responsabilidades estabelecidas com a devida segregacao de funcoes incompativeis.
0149#STR0149#ALL#Uma adequada estrutura contabil...
0150#STR0150#ALL#Uma adequada estrutura contabil em cada unidade operacional, incluindo tecnicas contabeis e de orcamento, um plano de contas adequado, manuais de procedimentos, e onde aplicaveis, fluxogramas detalhados das transacoes.
0151#STR0151#ALL#Adequados procedimentos para autorizacao...
0152#STR0152#ALL#Adequados procedimentos para autorizacao e aprovacao de transacoes
0153#STR0153#ALL#Registro das transacoes em detalhes razoaveis...
0154#STR0154#ALL#Registro das transacoes em detalhes razoaveis, exatos, e em tempo habil
0155#STR0155#ALL#Revisao completa da preparacao dos relatorios...
0156#STR0156#ALL#Revisao completa da preparacao dos relatorios contabeis e financeiros para uso interno e externo
0157#STR0157#ALL#Instalacoes fisicas adequadas...
0158#STR0158#ALL#Instalacoes fisica adequadas e salvaguardas para prevenir movimentacao inadequada de bens, e para proteger os registros contabeis da empresa
0159#STR0159#ALL#Monitaramento regular....
0160#STR0160#ALL#Monitormaneto regular e adequada pela gerencia operacional
0161#STR0161#ALL#Revisao dos sistemas e controles....
0162#STR0162#ALL#Revisao dos sistemas e controles da empresa por um extensivo programa de auditoria interna e externa
0163#STR0163#ALL#Coordenacao da auditoria...
0164#STR0164#ALL#Coordenacao da auditoria interna com a auditoria externa pelo Controller
0165#STR0165#ALL#Avaliacao continua...
0166#STR0166#ALL#Avaliacao continua da relacao custo/beneficio dos controles existentes
0167#STR0167#ALL#Comprometimento dos niveis gerenciais...
0168#STR0168#ALL#Comprometimento dos niveis gerenciais para com controles internos projetados para detectar fraudes e praticas ilegais e antieticas que ponham em risco o conceito da empresa
0169#STR0169#ALL#Controle superior...
0170#STR0170#ALL#Controle superior e autorizacao por escrito para quaisquer transgressoes de controles intrenos de grande importancia para a empresa. Esta autorizacao por escrito dever� ser arquivada no departamento de Auditoria Interna.
0171#STR0171#ALL#A definicao de responsabilidades...
0172#STR0172#ALL#A definicao de responsabilidades e funcoes departamentais dever ser expressa na forma de um organograma, suportado por adequadas descricoes de funcoes.
0173#STR0173#ALL#Manuais de procedimentos detalhados...
0174#STR0174#ALL#Manuais de procedimentos detalhados, em suporte as politicas e diretrizes emitidas pela Diretoria, devem ser desenvolvidos a fim de garantir consistencia no processamento das transacoes diarias. Sempre que aplicaveis as politicas e procedimentos gerados pela Matriz devem ser adotados, conforme os Manuais Internacionais existentes.
0175#STR0175#ALL#Um adequado plano de contas deve existir...
0176#STR0176#ALL#Um adequado plano de contas dever existir, juntamente com um Manual de Contabilidade com procedimentos detalhados para para o registro nas diversas contas
0177#STR0177#ALL#Um sistema eficiente de relatorios...
0178#STR0178#ALL#Um sistema eficiente de relatorios gerenciais deve existir para fornecer dados consistentes a administracao.Estes relatorios devem incluir o Balancete Mensal, Fluxo de Caixa, alem dos relatorios operacionais
0179#STR0179#ALL#A elaboracao de instrucoes por escrito e fluxogramas para documentar o processamento de pedidos, ordens de compra pedidos de cheque, recebimentos de caixa, etc, e util para trazser a luz ineficiencias no processamento e deficiencias nos controles internos. As praticas e controles adotadas serao mais bem mantidos se definidos por escrito.
0180#STR0180#ALL#A elaboracao de instrucoes por escrito e fluxogramas para documentar o processamento de pedidos, ordens de compra pedidos de cheque, recebimentos de caixa, etc, e util para trazser a luz ineficiencias no processamento e deficiencias nos controles internos. As praticas e controles adotadas serao mais bem mantidos se definidos por escrito.
0181#STR0181#ALL#Os seguintes departamentos devem ser independentes...
0182#STR0182#ALL#Os seguintes departamentos devem ser independentes um do outro: Contabilidade, Faturamento, Credito e Cobranca, Compras,Recebimentos, Contas a Pagar, Caixa, Vendas, Expedicao, Planejamento da Producao e deve haver adequada segregacao de funcoes.
0183#STR0183#ALL#O encaminhamento de documentos...
0184#STR0184#ALL#O encaminhamento de documentos e valores diretamente as pessoas autorizadas a recebe-los e importante para a protecao dos controles internos.
0185#STR0185#ALL#Controles adequados devem...
0186#STR0186#ALL#Controles adequados devem ser exercidos na definicao e delegacao de responsabilidades na manutencao de numerarios e ativos da Companhia, quando da admissao de pessoal para exercer tais funcoes. Os funcionarios exercendo estas responsabilidades devem gozar suas ferias anualmente, enquanto suas obrigacoes sao exercidas por outra pessoa.
0187#STR0187#ALL#Adequada seguranca fisica...
0188#STR0188#ALL#Adequada seguranca fisica dever ser exercida sobre as dependencias da Companhia. Registros contabeis de importancia devem ser protegidos contra incendios, inundacoes e deterioracoes por outras causas.
0189#STR0189#ALL#Qualquer ocorrencia de desvios...
0190#STR0190#ALL#Qualquer ocorrencia de desvios de bens da Companhia ou operacoes fraudulentas deve ser imediato reportadas a Controladoria.
0191#STR0191#ALL#Nenhum funcionario...
0192#STR0192#ALL#Nenhum funcionario devera liberar informacoes ou dar entrevista a orgaos de midia sem antes consultar os niveis superiores.
0193#STR0193#ALL#Nao devera existir nos departamentos...
0194#STR0194#ALL#Nao devera existir dentros dos departamentos funcoes e controles exercido em duplicidades.
0195#STR0195#ALL#O departamento juridico deve controlar...
0196#STR0196#ALL#O departamento juridico deve controlar, conforme as determinacoes da Controladoria, quais as relacoes da empresa com  terceiros devem ser objeto de instrumento contratual. Os contratos, antes de formalizados, devem ser analisados pelo Departamento Juridico.
0197#STR0197#ALL#Um procedimento adequado...
0198#STR0198#ALL#Um procedimento adequado dever existir quanto ao 'folow-up' da expiracao destes contratos e sua renovacao.
0199#STR0199#ALL#O uso de veiculos departamentais...
0200#STR0200#ALL#O uso de veiculos departamentais deve restringir-se aos interesses da Companhia. As gerencias departamentais deverao adotar controles adequados sobre seu uso. Os veiculos deverao ser mantidos nas dependencias da Companhia sempre que nao estejam sendo usados.
0201#STR0201#ALL#A Companhia espera...
0202#STR0202#ALL#A Companhia espera de seus funcionarios uma conduta profissional no relacionamento com o ambiente interno e externo da empresa.
0203#STR0203#ALL#Todos os funcionarios da Companhia...
0204#STR0204#ALL#Todos os funcionarios da Companhia devem gozar suas ferias regularmente.
0205#STR0205#ALL#A execucao de horas extras...
0206#STR0206#ALL#A execucao de horas extras dever ser aprovada previa e formalmente pelos niveis hierarquicos superiores
0207#STR0207#ALL#Toda alteracao no cadastro...
0208#STR0208#ALL#Toda alteracao no cadastro de funcionarios devera ser formalmente aprovada pelos niveis adequados
0209#STR0209#ALL#Os dados que influem no calculo...
0210#STR0210#ALL#Os dados que influem no calculo dos salarios devem ser mantidos constantemente atualizados
0211#STR0211#ALL#O sistema de arquivo de informacoes...
0212#STR0212#ALL#O sistema de arquivo de informacoes deve ser atualizado e atender as exigencias para a otima execucao das funcoes do departamento
0213#STR0213#ALL#E funcao do Departamento...
0214#STR0214#ALL#E funcao do Departamento de Administracao de Pessoal providenciar o atendimento as exigencias da legislacao trabalhista, a fim de evitar a sua duplicidade e prevenir o seu mau uso.
0215#STR0215#ALL#O acesso aos arquivos e informacoes...
0216#STR0216#ALL#O acesso aos arquivos e informacoes do departamento dever ser escrito a pessoa cuja funcao o requeira.
0217#STR0217#ALL#As mudancas de salarios...
0218#STR0218#ALL#As mudancas de salarios, exceto as ocasionadas por dissidio coletivo, devem ser objeto de revisao pela Gerencia mediante relatorio adequado, emitido mensalmente por via de sistemas.
0219#STR0219#ALL#As mudancas no cadastro...
0220#STR0220#ALL#As mudancas ocorridas no cadastro de funcionarios devem ser checadas com os documentos originais, apos serem processadas pelo computador. Esta checagem deve ficar evidenciada.
0221#STR0221#ALL#A alimentacao de informacoes ao sistema...
0222#STR0222#ALL#A alimentacao de informacoes ao sistema dever ser feita por meio dos documentos originais, em que as autorizacoes foram formalmente obtidas.
0223#STR0223#ALL#A compilacao de tabelas...
0224#STR0224#ALL#A compilacao de tabelas de faixas salariais deve seguir normas de verificacao quanto a sua exatidao, e seu uso deve ser confidencial.
0225#STR0225#ALL#A admissao de novos funcionarios...
0226#STR0226#ALL#A admissao de novos funcionarios deve ser precedida de investigacoes adequadas, de acordo com as responsabiliaddes a serem assumidas
0227#STR0227#ALL#Em consonancias as politicas...
0228#STR0228#ALL#Em consonancias as politicas da Matriz, e tambem politica da empresa adotar uma postura ausnete de preconceito,
0229#STR0229#ALL# discriminacao ou favorecimento baseado em diferencas de raca, sexo, cor, religiao, origem, nacionalidade ou defeitos
0230#STR0230#ALL# fisicos, em relacao a quaisquer atividades de pessoal, incluindo recrutamento, selecao, admissao, transferencia, promocoes,
0231#STR0231#ALL# treinamento, beneficios sociais, programas de seguro de vida, programas de recreacoes, etc., deverao ser administrados de
0232#STR0232#ALL# acordo com esta politica. Todos os funcionarios da Companhia deverao adotar uma conduta condizente com esta politica.
0233#STR0233#ALL#Os beneficios existentes devem...
0234#STR0234#ALL#Os beneficios existentes devem ser adequados e plenamente difundidos a todos os niveis de pessoal com direito a eles.
0235#STR0235#ALL#A empresa adotara um conjunto...
0236#STR0236#ALL#A empresa adotar um conjunto de ponto eletronico, horario flexivel e banco de horas a fim de evitar a formacao de contigencias trabalhistas. Todas as horas extras devem ser previamente aprovadas pela gerencia.
0237#STR0237#ALL#Controles adequados devem ser exercidos...
0238#STR0238#ALL#Controles adequados devem ser exercidos sobre todas as propriedades da Companhia.
0239#STR0239#ALL#A movimentacao de bens...
0240#STR0240#ALL#A movimentacao de bens entre os varios centros de custos da Companhia deve ser disciplinada e formalizada a fim de manter o controle sobre a localizacao deles.
0241#STR0241#ALL#A definicao do que deve ser imobilizado...
0242#STR0242#ALL#A definicao do que ser imobilizado deve seguir os preceitos legais, assim como os metodos de correcao e depreciacao
0243#STR0243#ALL#A venda ou baixa de qualquer ativo...
0244#STR0244#ALL#A venda ou baixa de qualquer ativo da Companhia deve ser expressa e formalmente aprovada pela controladoria.
0245#STR0245#ALL#A compra de ativos...
0246#STR0246#ALL#A compra de ativos deve seguir os processos de aprovacao adequados e imediata identificacao deve ser providenciada.
0247#STR0247#ALL# As compras nao devem ser efetuadas diretamente pelos departamentos usuarios e sim pelo Departamento de Compras
0248#STR0248#ALL# Companhia, salvo excecoes expressamente aprovadas pela Diretoria.
0249#STR0249#ALL#Todos os bens da Companhia...
0250#STR0250#ALL#Todos os bens da Companhia devem trazer sua plaqueta de identificacao. A identificacao deve obedecer a um ordem numerica
0251#STR0251#ALL# sequencial, em que a duplicidade de registros nao deve exisitir.
0252#STR0252#ALL#Os registros contabeis de inventario...
0253#STR0253#ALL#Os registros contabeis de inventario devem sempre estar atualizados, refletindo a situacao real das propriedades da Companhia.
0254#STR0254#ALL# Listagem completa dos bens existentes dever ser mantida disponivel pela Contabilidade.
0255#STR0255#ALL#Registros adequados devem...
0256#STR0256#ALL#Registros adequados devem ser mantidos sobre ativos da Companhia em poder de terceiros. Na realizacao do balanco estes ativos
0257#STR0257#ALL# tambem devem ser objeto de contagem fisica e confirmacao de sua existencia.
0258#STR0258#ALL#A aquisicao de qualquer ativo fixo...
0259#STR0259#ALL#A aquisicao de qualquer ativo fixo deve obedecer aos criterios de aprovacao exigidos na emissao do documento Autorizacao para
0260#STR0260#ALL# Compra de Ativos.
0261#STR0261#ALL#A Auditoria Interna tem como objetivo...
0262#STR0262#ALL#A Auditoria Interna tem como objetivo prestar uma avaliacao independente das diversas operacoes e controles da Companhia,
0263#STR0263#ALL# para determinar se os procedimentos e politicas estao sendo seguidos, se os padroes estabelecidos sao cumpridos, se os
0264#STR0264#ALL# recursos sao usados efeicente e economicamente, e se os objetivos da organizacao estao sendo atingidos.
0265#STR0265#ALL#A funcao de Auditoria Interna...
0266#STR0266#ALL#A funcao de Auditoria Interna se reportara ao nivel maximo da organizacao.
0267#STR0267#ALL#Os auditores internos...
0268#STR0268#ALL#Os auditors internos terao acesso irrestrito a quaisquer documentos propriedades e pessoal da Companhia.
0269#STR0269#ALL#A funcao da auditoria devera...
0270#STR0270#ALL#A funcao da auditoira devera sempre ir alem da simples verificacao de se as regras sao adequadas e se os objetivos
0271#STR0271#ALL# estao sendo cumpridos.Ela devera preocupar-se em otimizar sempre a efeciencia operacional dentro da empresa.
0272#STR0272#ALL#Devera preocupar-se em verificar...
0273#STR0273#ALL#Devera preocupar-se em verificar se as leis e regulamentacoes internas e externas estao sendo cumpridas, e se os
0274#STR0274#ALL# relatorios e controles financeiros sao exatos e adequados.
0275#STR0275#ALL#Revisara a gerencia de recursos pessoais...
0276#STR0276#ALL#Revisara a gerencia de recursos pessoais, materiais e financeiros, a fim de identificar possiveis deficiencias no seu uso,
0277#STR0277#ALL# e permitir a sua correcao e sua otimizacao.
0278#STR0278#ALL#E responsabilidade da gerencia de cada Departamento certificar-se de que
0279#STR0279#ALL#Avaliara plano e metas a fim de determinar se os objetivos sao atingidos.
0280#STR0280#ALL#Devera, ainda,manter boas relacoes...
0281#STR0281#ALL#Devera, ainda manter boas relacoes com a Auditoria Externa, coordenando seus trabalhos para melhor resultado conjunto.
0282#STR0282#ALL#Toda conta bancaria...
0283#STR0283#ALL#Toda conta bancaria deve ser previamente autorizada pela diretoria, e todas as contas devem ter sua finalidade justificada.
0284#STR0284#ALL#Nao deverao ser mantidas...
0285#STR0285#ALL#Nao deverao ser mantidas contas bancarias inativas.
0286#STR0286#ALL#A responsabilidade de recebimentos...
0287#STR0287#ALL#A responsabilidade de recebimento e depositos de valores deve estar centralizada no menor numero de pessoas, e as funcoes
0288#STR0288#ALL# devem estar segregadas.
0289#STR0289#ALL#Deve haver um sistema...
0290#STR0290#ALL#Deve haver um sistema de conferencias internas no departamento de Tesourraria
0291#STR0291#ALL#, conforme os recurso humanos o permitam.
0292#STR0292#ALL#Os funcionarios com alta responsabilidade...
0293#STR0293#ALL#Os funcionarios com alta responsabilidade sobre numerarios devem ser
0294#STR0294#ALL# afiancados e cobertos por seguro e devem gozar suas ferias anualmente,
0295#STR0295#ALL# sendo suas funcoes exercidads por pessoal substituto.
0296#STR0296#ALL#Os funcionarios do departamento da Tesouraria...
0297#STR0297#ALL#Os funcionarios do departamento da Tesouraria nao devem executar funcoes alheias
0298#STR0298#ALL# ao departmento, conforme a disponibilidade de recursos humanos.
0299#STR0299#ALL#Deve haver registros independentes...
0300#STR0300#ALL#Deve haver registros independentes da contabilidade na Tesouraria, sobre
0301#STR0301#ALL# titulos e valores mantidos no departamento, e periodicamente deve haver
0302#STR0302#ALL# um procedimento de contagem e conciliacao com a contabilidade.
0303#STR0303#ALL#Todo e qualquer emprestimo...
0304#STR0304#ALL#Todo e qualquer emprestimo bancario deve ser aprovado.
0305#STR0305#ALL#Deve ser elaborada uma procuracao...
0306#STR0306#ALL#Deve ser elaborada um procuracao que especifique detalhadamente
0307#STR0307#ALL# quem sao as pessoas com poderes de assinatura em nome da empresa,
0308#STR0308#ALL# e quais seus limites. Somente assinaturas em conjunto devem ser usados acima de certo limite,
0309#STR0309#ALL# e sempre os dois niveis hierarquicos mais altos disponiveis no momento devem assinar.
0310#STR0310#ALL# Cada pessoa autorizada deve ter uma copia desta procuracao.
0311#STR0311#ALL#No desligamento de qualquer pessoa...
0312#STR0312#ALL#No desligamento de qualquer pessoa com poderes de procuracao, deve haver controle sobre
0313#STR0313#ALL# o seu cancelamento, que deve ser feito de imediato nos bancos.
0314#STR0314#ALL#Todo adiantamento a funcionarios...
0315#STR0315#ALL#Todo adiantamento a funcionarios ou a terceiros dever ser feito mediamente um formulario
0316#STR0316#ALL# apropriado em que as aprovacoes dos niveis gerenciais adequados fiquem evidenciadas.
0317#STR0317#ALL#Os limites de credito aos clientes...
0318#STR0318#ALL#Os limites de credito aos clientes dever ser previamente aprovados e reavaliados
0319#STR0319#ALL# periodicamente pela Diretoria Financeira. Excessos aos limites estipulados devem
0320#STR0320#ALL# ser aprovados ser aprovados pelos niveis adequados.
0321#STR0321#ALL#A concessao de credito aos clientes...
0322#STR0322#ALL#A concessao de credito aos clientes dever ser criteriosa e coberta por garantias
0323#STR0323#ALL# reais, de acordo com as determinacoes da Diretoria Financeira.
0324#STR0324#ALL#O departamento deve contantemente...
0325#STR0325#ALL#O departamento  dever constantemente atualizar as informacoes e dados
0326#STR0326#ALL# relativos a situacao econimico-financeira dos clientes reais.
0327#STR0327#ALL#As relacoes empresa-distribuidor...
0328#STR0328#ALL#As relacoes empresa-distribuidor-representante devem ser suportadas
0329#STR0329#ALL# por instrumento contratual definindo as responsabilidades, direitos e obrigacoes da partes.
0330#STR0330#ALL#Prorrogacoes de vencimentos...
0331#STR0331#ALL#Prorragacoes de vencimentos de titulos devem estar devidamente suportadas e suas aprovacoes
0332#STR0332#ALL# evidenciadas pela gerencia.
0333#STR0333#ALL#As posicoes contabeis...
0334#STR0334#ALL#As posicoes contabeis dos registros dos distribuidores devem ser periodicamente confrontadas
0335#STR0335#ALL# com as posicoes contabeis da Companhia.
0336#STR0336#ALL#E funcao do departamento...
0337#STR0337#ALL#E funcao do departamento otimizar o uso dos numerarios cobrados, por medio de comunicacoes
0338#STR0338#ALL# imediatas com a rede bancaria e com a Tesouraria da Companhia.
0339#STR0339#ALL#A aprovacao dos Pedidos...
0340#STR0340#ALL#A aprovacao dos Pedidos do Faturamento deve ser criteriosoa e adequada
0341#STR0341#ALL#Um estrito controle sequencial...
0342#STR0342#ALL#Um estrito controle sequencial numerico sobre a emissao de titulos e duplicatas dever ser exercido.
0343#STR0343#ALL#As duplicatas emitidas e nao negociadas...
0344#STR0344#ALL#As duplicadas emitidas e nao negociadas devem ser mantidas em cofre,
0345#STR0345#ALL# ao qual o acesso dever ser restrito, e cuja combinacao dever ser trocada periodicamente.
0346#STR0346#ALL#Os titulos so devem ser endossados...
0347#STR0347#ALL#Os titulos so devem ser endossados apos terem sido efetivamente negociados.
0348#STR0348#ALL#A utilizacao de assinaturas...
0349#STR0349#ALL#A utilizacao de assinaturas automaticas dever ser devidamente protegida.
0350#STR0350#ALL#A baixa de titulos deve...
0351#STR0351#ALL#A baixa de titulos dever ser adequadamente suportada pelos avisos de cobranca bancarios.
0352#STR0352#ALL#O acesso ao sistema...
0353#STR0353#ALL#O acesso ao sistema deve ser restrito a pessoas autorizasa, tao somente.
0354#STR0354#ALL#Os distribuidores devem...
0355#STR0355#ALL#Os distribuidores devem ser instruidos a remeterem eventuais pagamentos
0356#STR0356#ALL#em cheques diretamente a Tesouraria.
0357#STR0357#ALL#Os lancamentos de creditos...
0358#STR0358#ALL#Os lancamentos de creditos incobraveis a conta de Provisao para Devedores
0359#STR0359#ALL# Duvidosos devem ser feitos somente depois de esgotadas as possibilidades
0360#STR0360#ALL# reais de cobranca, e devem ser aprovados pela Tesouraria e Contraladoria.
0361#STR0361#ALL#O cancelamento de qualquer titulo...
0362#STR0362#ALL#O cancelamento de qualquer titulo deve ser extensivamente suportado, e aprovado
0363#STR0363#ALL# pelos niveis gerenciais adequados.
0364#STR0364#ALL#Deve haver uma conciliacao mensal...
0365#STR0365#ALL#Deve haver uma conciliacao mensal da posicao do contas a receber com registros contabeis.
0366#STR0366#ALL#Adiantamentos a funcionarios...
0367#STR0367#ALL#Adiantamentos a funcionarios devem ser efetuado por meio de um formulario apropriado
0368#STR0368#ALL# que raga a aprovacao formal dos niveis gerenciais adequados
0369#STR0369#ALL#O acerto de despesas de viagens...
0370#STR0370#ALL#O acerto de despesas de viagens dever ser efetuado de imediato, ate tres dias
0371#STR0371#ALL# apos termino da viagem.
0372#STR0372#ALL#A Companhia deve evitar...
0373#STR0373#ALL#A Companhia deve evitar adiantamento de viagens sempre que possivel, adotando o reembolso
0374#STR0374#ALL# imediato das despesas apresentadas pelo funcionario,  e incentivando o uso do cartao de credito
0375#STR0375#ALL# empresarial ou do proprio funcionario.
0376#STR0376#ALL#O preenchimento dos Relatorios de Viagens...
0377#STR0377#ALL#O preenchimento dos ReLatorios de Viagens e o processamento das despesas de viagens
0378#STR0378#ALL# deve seguir os procedimentos emanados da Controladoria e aprovado pela Diretoria.
0379#STR0379#ALL#Periodicamente, as posicoes de saldos...
0380#STR0380#ALL#Periodicamente, as posicoes de saldos e despesas de viagens dos funcionarios devem
0381#STR0381#ALL# ser reconciliadas e, anualmente, confirmadas por eles, formalmente.
0382#STR0382#ALL#E politica da Companhia...
0383#STR0383#ALL#E politica da Companhia os hoteis a serem usados pelos funcionarios em viagens,
0384#STR0384#ALL# a fim de manter acordos com redes hoteleira e extarir dai os descontos possiveis.
0385#STR0385#ALL#A emissao de Cartao de Credito...
0386#STR0386#ALL#A emissao de Cartao de Credito da Companhia para um funcionario deve ser precedida
0387#STR0387#ALL# por autorizacao expressa formal da Controladoria e da Diretoria.
0388#STR0388#ALL#Deve existir um controle...
0389#STR0389#ALL#Deve existir um controle centralizado sobre a utilizacao de cartoes de credito
0390#STR0390#ALL# da Companhia. O Controller tera esta responsabilidade.
0391#STR0391#ALL#Os cartoes de credito...
0392#STR0392#ALL#Os cartoes de credito em nome da Companhia nao deverao ser usados para
0393#STR0393#ALL# pagamento de contas pessoais, mesmo com reembolso posterior.
0394#STR0394#ALL#As posicoes individuais...
0395#STR0395#ALL#As posicoes individuais dos funcionarios, usuarios de cartoes de credito
0396#STR0396#ALL# da Companhia, devem ser reconciliadas periodicamente.
0397#STR0397#ALL#O uso de cartoes de credito...
0398#STR0398#ALL#O uso de cartoes de credito da Companhia deve ser suportado formalmente
0399#STR0399#ALL# por recibos adequados e originais. A baixa da conta do funcionario so deve
0400#STR0400#ALL# ocorrer mediante a apresentacao da documentacao e relatorio de despesas.
0401#STR0401#ALL#Quando do desligamento de um funcionario...
0402#STR0402#ALL#Quando do desligamento de um funcionario usuario de cartao de credito
0403#STR0403#ALL# da Companhia, deve ser exercido controle sobre seu cancelamento previo.
0404#STR0404#ALL#A organizacao e seus colaboradores...
0405#STR0405#ALL#A organizacao e seus colaboradores deverao cumprir todas as exigencias
0406#STR0406#ALL# legais aplicaveis aos mais elevados padroes de sociedade em que atuam.
0407#STR0407#ALL#O uso de receitas da organizacao...
0408#STR0408#ALL#O uso de recenitas da organizacao para qualquer fim ilegal ou improprio
0409#STR0409#ALL# e terminantemente proibido.
0410#STR0410#ALL#Para nenhum fim sera estabelecido...
0411#STR0411#ALL#Para nenhum fim sera estabelecido qualquer fundo ou recurso da organizacao
0412#STR0412#ALL# que nao seja devidamente regsitrado em seus livros contabeis.
0413#STR0413#ALL#Em nenhuma circunstacia...
0414#STR0414#ALL#Em nehuma circunstancia serao feitos lancamentos falsos ou ilusorios nos
0415#STR0415#ALL# livros contabeis da organizacao, e nenhum funcionario seu sera participante
0416#STR0416#ALL# ou conivente com tais atos.
0417#STR0417#ALL#Nenhum pagamento da organizacao...
0418#STR0418#ALL#Nenhum pagamento da organizacao dever ser aprovado sem que se encontre
0419#STR0419#ALL# apoiado por documentaxao adequada e com o fim especifico q que se propoe
0420#STR0420#ALL#Sao obrigatorios o seguimento...
0421#STR0421#ALL#Sao obrigatorios os eguyimento constante dos principios de contabilidade
0422#STR0422#ALL# geralmente aceitos e os controles internos estabelecidos pelos administradores da organizacao.
0423#STR0423#ALL#Contribuicoes politicas...
0424#STR0424#ALL#Nenhum recurso ou fundo da organizacao sera usado para contribuir com campanhas
0425#STR0425#ALL# politicas, a nao ser o previsto em lei.
0426#STR0426#ALL#Em nenhuma circunstancia...
0427#STR0427#ALL#Em nehuma circunstancia qualquer colaborador da organizacao sera reembolsado por despesas
0428#STR0428#ALL# com objetivos politicos, direta ou indiretamente.
0429#STR0429#ALL#O relacionamento da organizacao...
0430#STR0430#ALL#O relacionamento da organizacao com orgaos e pessoal governamental sera em todos
0431#STR0431#ALL# os seus aspectos conduzido de modo que o seu conhecimento publico em todos os
0432#STR0432#ALL# detalhes nao coloque em risco o conceito e a integridade da organizacao, Assim,
0433#STR0433#ALL# nao sera permitido qualquer contribuicao ou pagament a funcionarios do governo,
0434#STR0434#ALL# incluindo-se nesta proibicao presentes de valor substancial ou entretenimento
0435#STR0435#ALL# faustoso, seja direta ou indiretamente.
0436#STR0436#ALL#A empresa nao efetuara pagamentos...
0437#STR0437#ALL#A empresa nao efetuara forma de pagamentos ilicitos a agentes fiscais de quaisquer
0438#STR0438#ALL# orgaos, de forma direta ou indireta.
0439#STR0439#ALL#Esta proibicao tambem se aplica...
0440#STR0440#ALL#Esta proibicao tambem se aplica a contribuicoes e pagamentos indiretos feitos
0441#STR0441#ALL# por qualquer maneira medinate consultores, assessores, fornecedores, cliente
0442#STR0442#ALL# ou quaisquer terceiros.
0443#STR0443#ALL#A administracao da organizacao...
0444#STR0444#ALL#A administracao da organizacao e suas filiais serao responsaveis pela
0445#STR0445#ALL# pela execucao e cumprimento dstas poiliticas, sendo responsaveis pela sua
0446#STR0446#ALL# divulgacao em todos os niveis da organizacao.
0447#STR0447#ALL#Os niveis de Supervisores e Gerentes...
0448#STR0448#ALL#Os niveis de Supervisores e Gerentes, assim como funcionarios em posicoes sensitivas
0449#STR0449#ALL# a estes pagamentos, deverao, por escrito, periodica e obrigatoriamente confirmar que
0450#STR0450#ALL#, segundo suas consciencias, estao cumprindo estas politicas.
0451#STR0451#ALL#Qualquer colaborador da organizacao...
0452#STR0452#ALL#Qualquer colaborador da organizacao que julgar necessitar de esclarecimentos
0453#STR0453#ALL# sobre estas poiliticas devera dirigir-se ao Departamento Juridico da empresa, e
0454#STR0454#ALL# discutir o assunto.
0455#STR0455#ALL#Qualquer violacao destas politicas...
0456#STR0456#ALL#Qualquer violacao desta politicas deve de imediato ser notificada ao
0457#STR0457#ALL# Departamento Juridico da empresa.
0458#STR0458#ALL#A empresa tomara acao disciplinar...
0459#STR0459#ALL#A empresa tomara acao dsciplinar apropriada, incluindo-se a demissao
0460#STR0460#ALL# por justa causa, contra todos os envolvidos em quaisquer violacoes desta politicas.
0461#STR0461#ALL#A organizacao nao tera...
0462#STR0462#ALL#A organizacao nao tera, em suas posicoes internas, quaisquer consultores ou
0463#STR0463#ALL# ou funcionarios do governo.
0464#STR0464#ALL#Todas as contas e depositos...
0465#STR0465#ALL#Todas as contas e depositos mantidos no estrangeiro serao claramente
0466#STR0466#ALL# identificados nos livros e registros contabeis da empresa.
0467#STR0467#ALL#Todos os recebimentos em dinheiro...
0468#STR0468#ALL#Todos os recebimentos em dinheiro pela organizacao no estrangeiro serao
0469#STR0469#ALL# prontamente contabilizados em nome da empresa e depositados em conta
0470#STR0470#ALL# bancaria autorizada pela Diretoria Financeira.
0471#STR0471#ALL#Todos os pagamentos efetuados...
0472#STR0472#ALL#Todos os pagamentos efetuados no estrangeiro deverao ser feitos de maneira
0473#STR0473#ALL# que o anuncio de quaisquer detalhes nao cause constrangimentos ou ponha
0474#STR0474#ALL# em duvida a integridade e reputacao da organizacao.
0475#STR0475#ALL#Sera fornecida copia desta...
0476#STR0476#ALL#Sera fornecida copia desta politica a cada colaborador da organizacao
0477#STR0477#ALL# acima dos niveis de Supervisao e aos que estejam especificamente expostos a ela
0478#STR0478#ALL#Anualmente, eles deverao assinar...
0479#STR0479#ALL#Anualmente, eles devarao assinar declaracao de que nao tem conhecimento
0480#STR0480#ALL# de qualquer violacao a respeito.
0481#STR0481#ALL#E responsabilidade de cada um...
0482#STR0482#ALL#E responsabilidade de cada um dos funcionarios assegurarem a divulgacao
0483#STR0483#ALL# apropriada e o cumprimento desta politica.
0484#STR0484#ALL#A expedicao deve ser suportada...
0485#STR0485#ALL#A expedicao deve ser suportada pela documentacao adequada para
0486#STR0486#ALL# efetuar o embarque e despacho das mercadorias.
0487#STR0487#ALL#Os funcionarios da Expedicao...
0488#STR0488#ALL#Os funcionarios da Expedicao nao devem ter acesso aos estoques da Companhia
0489#STR0489#ALL# ou ter quaisquer atribuicoes de faturamento e emissao das notas fiscais.
0490#STR0490#ALL#Deve haver evidencia...
0491#STR0491#ALL#Deve haver evidencia de checagem das mercadorias expedidas com os
0492#STR0492#ALL# dados dos pedidos e notas fiscais.
0493#STR0493#ALL#O embarque de mercadorias...
0494#STR0494#ALL#O embarque de mercadorias deve ser observado atentamente por funcionarios
0495#STR0495#ALL# da Companhia, e checagem adequada deve existir, afim de confirmar que toda
0496#STR0496#ALL# a mercadoria embarcada esteja suportada pela devida nota fiscal.
0497#STR0497#ALL#A consolidacao de cargas...
0498#STR0498#ALL#A consolidacao de carags, a fim de diminuir o custo dos fretes, deve ser
0499#STR0499#ALL# considerada sempre que possivel. A otimizacao da utilizacao do espaco
0500#STR0500#ALL# dos caminhoes deve sempre ser considerada no seu carregamento.
0501#STR0501#ALL#O transporte dos produtos...
0502#STR0502#ALL#O transporte dos produtos, quando o relacionamento com as companhias
0503#STR0503#ALL# transportadoras e firme e cativo, deve ser objeto de instrumento
0504#STR0504#ALL# contratual entre as partes, devendo ser efetuadas cotacoes periodicas
0505#STR0505#ALL# pelo Departamento de Compras.
0506#STR0506#ALL#Comprovante do recebimento...
0507#STR0507#ALL#Comprovante do recebimento das mercadorias para transporte, por parte
0508#STR0508#ALL# das companhias transportadoras, deve ser sempre obtido na documentacao
0509#STR0509#ALL# apropriada (canhoto).
0510#STR0510#ALL#Os fretes so devem ser pagos...
0511#STR0511#ALL#Os fretes so devem ser pagos apos a aprovacao pelo Departamento usuario.
0512#STR0512#ALL# Adequadas informacoes a respeito do veiculo e a assinatura do condutor devem
0513#STR0513#ALL# ser sempre coletadas nos Pedidos de Faturamento.
0514#STR0514#ALL#O ambiente fisico da area...
0515#STR0515#ALL#O ambiente fisico da area de expedicao deve estar devidamente segregado
0516#STR0516#ALL# das outras areas.
0517#STR0517#ALL#Todo o faturamento de produtos...
0518#STR0518#ALL#Todo o faturamento de produtos e servcios deve estar suportado pelo
0519#STR0519#ALL# formulario Pedido de Faturamento, devidamente preenchido.
0520#STR0520#ALL#Os pedidos de Faturamento...
0521#STR0521#ALL#Os pedidos de Faturamento deverao ser assinados pelos niveis adequados
0522#STR0522#ALL# e previamente aprovados pelo Departamento de Credito e Cobranca.
0523#STR0523#ALL#Os pedidos de Faturamento de produtos...
0524#STR0524#ALL#Os pedidos de Faturamento de produtos que nao sejam os normalmente
0525#STR0525#ALL# comercializados pela Companhia, como a venda de Ativos, devem trazer
0526#STR0526#ALL# a aprovacao da Controaldoria.
0527#STR0527#ALL#O numero sequencial do pedido...
0528#STR0528#ALL#O numero sequencial do pedido de Faturamento deve constar na fatura e
0529#STR0529#ALL# e vice-versa, para referencia.
0530#STR0530#ALL#Os Pedidos de Faturamento devem evidenciar a construcao dos precos
0531#STR0531#ALL# finais das mercadorias e a concessao de quaisquer descontos com a
0532#STR0532#ALL# devida aprovacao dos niveis adequados
0533#STR0533#ALL#Os preceitos legais devem...
0534#STR0534#ALL#Os preceitos legais devem ser estritamente obedecidos quando da
0535#STR0535#ALL# emissao de Notas Fiscais e faturas, por pessoal treinado e com
0536#STR0536#ALL# conhecimento tecnico suficiente.
0537#STR0537#ALL#As Notas Fiscais/Faturas depois...
0538#STR0538#ALL#As Notas Fiscais/Faturas depois de emitidas devem ser conferidas
0539#STR0539#ALL# emissao de Notas Fiscais e faturas, por pessoal treinado e com
0540#STR0540#ALL# por outra pessoa, e esta conferencia evidenciada.
0541#STR0541#ALL#Estrito controle sequencial...
0542#STR0542#ALL#Estrito controle sequencial numerico deve ser exercido sobre os
0543#STR0543#ALL# arquivos de Notas Fiscais/Faturas emitidas, para cada serie.
0544#STR0544#ALL#Os estoques em branco de...
0545#STR0545#ALL#Os estoques em brano de Notas Fiscais/Faturas devem ser protegidos
0546#STR0546#ALL# de acesso nao autorizado, e o seu uso deve obedecer estritamente a
0547#STR0547#ALL# sua ordem sequencial.
0548#STR0548#ALL#Os canhotos destacaveis...
0549#STR0549#ALL#Os canhotos destacaveis, comprovantes da efetiva entrega das mercadoria
0550#STR0550#ALL# devem ser coletados e mantidos em ordem numerica. De preferencia, devem
0551#STR0551#ALL# ser colados na copia da referida nota fiscal, no arquivo sequencial.
0552#STR0552#ALL#Deve haver um limite minimo...
0553#STR0553#ALL#Deve haver sempre um limite minimo de valor para se efetuar um faturamento,
0554#STR0554#ALL# de acordo com as determinacoes da Diretoria. Excecoes a esta regra devem
0555#STR0555#ALL# ser tratadas com bom senso.
0556#STR0556#ALL#Procedimentos adequados de corte...
0557#STR0557#ALL#Procedimentos adequados de corte devem ser seguidos no fechamento do mes,
0558#STR0558#ALL# devendo as mercadorias faturadas ate aquela data serem efetivamente expedidas
0559#STR0559#ALL# e embarcadas.
0560#STR0560#ALL#Deve haver suporte legal...
0561#STR0561#ALL#Deve haver suporte legal para o cancelamento de notas fiscais.
0562#STR0562#ALL#Todas as vias das NFs canceladas devem estar em arquivo. No corpo de cada
0563#STR0563#ALL# NF cancelada deve ser aposto carimbo que evidencie aprovacao do cancelamento
0564#STR0564#ALL# pelo nivel gerencial, data e motivo. Para cancelamentos fora do mes deve haver
0565#STR0565#ALL# procedimentos legais quanto ao ressarcimento dos impostos.
0566#STR0566#ALL#As atividades de faturamento...
0567#STR0567#ALL#As atividades de fatiramento nao devem ser gargalo que puna o cliente.
0568#STR0568#ALL# O faturamento devera ser efetaudo prontamente e ao longo de todas as horas
0569#STR0569#ALL# comerciais, se assim as necessidades dos clientes requeiram.
0570#STR0570#ALL#A funcao do compras e definida...
0571#STR0571#ALL#A funcao do compras e definida como obtencao dos recurso necessarios pelo
0572#STR0572#ALL# melhor preco, na melhor quantidade, no tempo certo e no lugar certo,
0573#STR0573#ALL# observando-se as exigencias de qualidade.
0574#STR0574#ALL#Todas as compras da Companhia...
0575#STR0575#ALL#Todas as compras da Companhia, exceto das de pequenos itens pagos
0576#STR0576#ALL# pelo fundos de caixa devem ser efetuadas com a emissao de uma ordem
0577#STR0577#ALL# de compras formal. Cada ordem de compra deve ser suportada por uma
0578#STR0578#ALL# requisicao de material devidamente aprovada por pessoas autorizadas.
0579#STR0579#ALL# Excecoes a esta regra devem ser expressamente aprovadas por escrito
0580#STR0580#ALL# pela Diretoria.
0581#STR0581#ALL#A autoridade de assinar...
0582#STR0582#ALL#A autoridade de assinar uma ordem de compra deve estar formalizada
0583#STR0583#ALL# e obedecer a limites de valor, conforme os niveis hierarquicos, e de
0584#STR0584#ALL# acordo com as determinacoes da Diretoria.
0585#STR0585#ALL#Uma ordem de compra...
0586#STR0586#ALL#Uma ordem de compra nao deve nunca ser emitida apos o fato ter-se consumado
0587#STR0587#ALL#, ou seja, apos a compra ja ter sido efetuada, e sim, sempre, previamente.
0588#STR0588#ALL#No minimo tres cotacoes...
0589#STR0589#ALL#No minimo tres cotacoes de diferentes forncedores devem ser obtidas, para
0590#STR0590#ALL# compras em que os valores e quantidades envolvidas sejam substanciais.
0591#STR0591#ALL#A coleta de novas cotacoes...
0592#STR0592#ALL#A coleta de novas cotacoes de precos de itens de compra continua deve ser
0593#STR0593#ALL# efetuada de acordo com a periodicidade estabelicida pela Diretoria da area.
0594#STR0594#ALL#Os processos de selecao de cotacoes...
0595#STR0595#ALL#Os processos de selecao de cotacoes devem ser documentados e arquivados de
0596#STR0596#ALL# maneira adequada para eventual revisao posterior pela administracao e
0597#STR0597#ALL# e auditoria interna.
0598#STR0598#ALL#Decisoes de escolher outro fornecedor...
0599#STR0599#ALL#Decisoes de escolher outro forncedor que nao o mais competitivo devem
0600#STR0600#ALL# ser suportadas e aprovadas devidamente.
0601#STR0601#ALL#Os contatos com fornecedores...
0602#STR0602#ALL#Os contatos com fornecedores de materiais, tanto diretos como indiretos,
0603#STR0603#ALL# devem ser feitos pelo pessoal de compras, e nunca diretamente pelos
0604#STR0604#ALL# departamentos usuarios.
0605#STR0605#ALL#Adequado controle sequencial...
0606#STR0606#ALL#Adequado controle sequencial deve ser exercido no arquivamento de
0607#STR0607#ALL# Requisicoes e Ordens de Compra. Tais formularios devem ser pre numerados
0608#STR0608#ALL# e um controle apropriado exercido sobre os estoques em branco.
0609#STR0609#ALL#Deve existir um sistema adequado...
0610#STR0610#ALL#Deve existir um sistema adequado que registre os recebimentos parciais
0611#STR0611#ALL# nas ordens de compras em aberto, dando baixa e trazendo o saldo atualizado.
0612#STR0612#ALL#As vantagens de fabricar ou comprar...
0613#STR0613#ALL#As vantagens de fabricar ou comprar fora devem ser sempre avaliadas pelo
0614#STR0614#ALL# pessoal de suprimentos mediante estudos formais de precos.
0615#STR0615#ALL#Os ajustes de precos...
0616#STR0616#ALL#Os ajustes de precos solicitiados pelos fornecedores devem ser previamente
0617#STR0617#ALL# analisados e aprovados pelos niveis competentes. Relatorios mensais devem
0618#STR0618#ALL# ser extraidos do sistema mostrando as alteracoes de preco do periodo.
0619#STR0619#ALL#A gerencia de compras devera...
0620#STR0620#ALL#A gerencia de compras devera certificar-se de que foram processados
0621#STR0621#ALL# somente ajustes de preco devida e previamente aprovados. Estes relatorios
0622#STR0622#ALL# devem trazer evidencia de revisao (visto do Gerente), e devem ser arquivados.
0623#STR0623#ALL#As diferencas entre as condicoes...
0624#STR0624#ALL#A diferencas entre as condicoes efetivamente negociadas com os fornecedores
0625#STR0625#ALL# e as condicoes reais das compras devem ser devidamente analisadas pelos
0626#STR0626#ALL# niveis apropriados, e acao corretiva cabivel deve ser tomada.
0627#STR0627#ALL#A gerencia de Compras devera analisar as diferencas de preco, quantidade...
0628#STR0628#ALL# adequados obtidos do sistema. Tal analise devera ser evienciada pelo visto do gerente.
0629#STR0629#ALL#Antes de pagas, as contas de fretes...
0630#STR0630#ALL#Antes de pagas, as contas de fretes sobre compras devem ser analisadas adequadamente pelo
0631#STR0631#ALL# departamento, a fim de verificar sua exatidao em confronto com as condicoes controladas.
0632#STR0632#ALL#A inclusao ou exclusao...
0633#STR0633#ALL#A inclusao ou exclusao de um fornecedor no arquivo de fornecedores autorizados deve
0634#STR0634#ALL# efetuar-se por  meio de um processo formal devidamente aprovado pela Gerencia de Compras.
0635#STR0635#ALL#Dentro das possibilidades...
0636#STR0636#ALL#Dentro das possibilidades deve exisitir um rodizio dos compradores em suas varias
0637#STR0637#ALL# areas de compras, no departamento.
0638#STR0638#ALL#Toda a alteracao de dados...
0639#STR0639#ALL#Toda a alteracao de dados das ordens de compra deve ser formalmente aprovadas
0640#STR0640#ALL# pelos niveis hierarquicos adequados, antes de efetivada.
0641#STR0641#ALL#A funcao de desenvolvimento...
0642#STR0642#ALL#A funcao de desenvolvimento de novos fornecedores deve questionar continuamente
0643#STR0643#ALL# a possibilidade de fornecedores alternativos.
0644#STR0644#ALL#Nao devem ser permitidas...
0645#STR0645#ALL#Nao devem ser permitidas compras de itens pessoais, para uso dos funcionarios,
0646#STR0646#ALL# pelos canais de compras da Companhia.
0647#STR0647#ALL#O mais alto padrao etico...
0648#STR0648#ALL#O mais alto padrao etico dever ser observado no relacinamento com os
0649#STR0649#ALL# fornecedores. O recebimento de brindes e favores dos fornecedores e
0650#STR0650#ALL# terminantemente proibido.
0651#STR0651#ALL#Todos os compradores da Companhia...
0652#STR0652#ALL#Todos os compradores da Companhia devem obrigatoriamente assinar
0653#STR0653#ALL# Declaraco de Conflioto de Interesse e o Codigo de Etica da Companhia.
0654#STR0654#ALL#As transacoes contabeis...
0655#STR0655#ALL#As transacoes contabeis devem ser executadas de acordo com as
0656#STR0656#ALL# autorizacoes da administracao.
0657#STR0657#ALL#As transacoes devem ser registradas...
0658#STR0658#ALL#As transacoes devem ser registradas necessariamente a fim de permitir o
0659#STR0659#ALL# preparo e elaboracao dos relatorios contabeis de acordo com os principios
0660#STR0660#ALL# contabeis ou outros criterios aplicaveis a estes relatorios, e manter controle
0661#STR0661#ALL# sobre os ativos da empresa.
0662#STR0662#ALL#O acesso aos ativos da empresa...
0663#STR0663#ALL#O acesso aos ativos da empresa seja permitido somente de acordo com a aprovacao
0664#STR0664#ALL# e autorizacao da administracao.
0665#STR0665#ALL#Os regitros contabeis dos ativos...
0666#STR0666#ALL#Os registros contabeis dos ativos sejam periodicamente comparados com sua
0667#STR0667#ALL# existencia fisica e que sejam efetuados os ajustes necessarios, a respeito
0668#STR0668#ALL# das diferencas.
0669#STR0669#ALL#As operacoes do Departamento de Contabilidade...
0670#STR0670#ALL#As operacoes do Departamento de Contabilidade devem estar suportadas por um
0671#STR0671#ALL# Manual de Procedimentos Contabeis em que sejam especificados o uso adequado
0672#STR0672#ALL# das contas e o registro das transacoes.
0673#STR0673#ALL#Um plano de contas completo...
0674#STR0674#ALL#Um plano de contas completo e atualizado dever ser mantido de acordo com os
0675#STR0675#ALL# principios de contabilidade. Uma descricao dos itens a serem lancados nas contas
0676#STR0676#ALL# deve existir, afim de promover a consistencia dos registros. O nome das contas
0677#STR0677#ALL# deve expressar ao maximo e claramente a sua natureza.
0678#STR0678#ALL#O software de sistema integrado (ERP)...
0679#STR0679#ALL#O software de sistema integrado (ERP) adotado pela empresa deve, primeiro, preencher
0680#STR0680#ALL# todos os requisitos dos principios de contabilidade e legislacao locais.
0681#STR0681#ALL# para apos, mediante ajsutes, tambem preencher os requisitos dos principos
0682#STR0682#ALL#Dentro do departamento de Contabilidade...
0683#STR0683#ALL#Dentro do departamento de Contabilidade e Tesouraria, a segregacao das funcoes de registro,
0684#STR0684#ALL# lancamentos e reconciliacoes das transacoes e a custodia das propriedades da Companhia e
0685#STR0685#ALL# fundamental a salvaguardas dos ativos.
0686#STR0686#ALL#O acesso aos livros e registros...
0687#STR0687#ALL#O acesso aos livros e registros contabeis deve ser limitado as pessoas cujas
0688#STR0688#ALL# responsabilidades assim o requeiram.
0689#STR0689#ALL#As decisoes sobre cobertura...
0690#STR0690#ALL#As deciscoes sobre cobertura de seguros devem ser de responsabilidade dos niveis
0691#STR0691#ALL# gerenciais adequados, de acordo com as politicas da Companhia.
0692#STR0692#ALL#Os lancamentos contabeis devem...
0693#STR0693#ALL#Os lancamentos contabeis devem ser padronizados no tocante ao seu
0694#STR0694#ALL# conteudo e identificacao. Eles devem ser explicitos e suportados por dados
0695#STR0695#ALL# prontamente identificaveis. Todos os lancamentos contabeis devem ser revisados
0696#STR0696#ALL# e aprovados de acordo com os niveis de responsabilidade pre-estabelecidos,
0697#STR0698#ALL# obedecendo a uma adequada separacao das funcoes.
0698#STR0699#ALL#Os relatorios financeiros...
0699#STR0700#ALL#Os relatorios finaceiros emitidos periodicamente devem ser suficientemente
0700#STR0701#ALL# informativos e detalhados, a fim de trazer a luz flutuacoes anormais nas areas
0701#STR0702#ALL# importantes da Companhia. A comparaco dos resultados periodicos aos dados
0702#STR0703#ALL# prontamente identificaveis. Todos os lancamentos contabeis devem ser revisados
0703#STR0704#ALL# previamente orcados deve ser efetuada pelos proprios departamentos.
0704#STR0705#ALL#As contas com a Matriz...
0705#STR0706#ALL#As contas com a Matriz e as co-irmas devem ser reconciliadas mensalmente (Intercompany).
0706#STR0707#ALL#Os lancamentos devem...
0707#STR0708#ALL#Os lancamentos devem estar suportados por doucmentacao original adequada.
0708#STR0709#ALL# Deve haver evidencia do processamento em todos os documentos (ex. carimbo LANCADO).
0709#STR0710#ALL#A Gerencia de Contabilidade devera...
0710#STR0711#ALL#A Gerencia de Contabilidade devera dispor de uma listagem a fim de controlar
0711#STR0712#ALL# o processamento de lancamentos contabeis-chave a serem efetuados mensalmente.
0712#STR0713#ALL#O formulario de resumo dos lancamentos...
0713#STR0714#ALL#O formulario de resumo dos lancamentos deve trazer adequadamente
0714#STR0715#ALL# as aprovacoes e vistos necessarios quando do processamento.
0715#STR0716#ALL#Deve existir evidencia...
0716#STR0717#ALL#Deve existir evidencia sobre a analise e conciliacao mensal das contas.
0717#STR0718#ALL#A numeracao automatica...
0718#STR0719#ALL#A numeracao automatica de lancamentos contabeis efetuada pelo sistema
0719#STR0720#ALL#deve ser objeto de controles adequados a fim de prevenir a sua duplicidade.
0720#STR0721#ALL#Os livros fiscais devem ser periodicamente...
0721#STR0722#ALL#Os livros fiscais devem ser periodicamente reconciliados com registros
0722#STR0723#ALL# contabeis e os ajustes devem ser efetuados dentro do periodo em questao.
0723#STR0724#ALL#As conversoes dos demonstrativos...
0724#STR0725#ALL#As conversoes dos demonstrativos financeiros para outras moedas devem
0725#STR0726#ALL# seguir os procedimentos geralmente aceitos (FASB 08,52,95 e 109,IAS,etc.)
0726#STR0727#ALL#E responsabilidade da gerencia...
0727#STR0729#ALL# os lancamentos de despesas ao seu Departamento sao realmente de sua competencia
0728#STR0730#ALL# A analise efetuada deve ser evidenciada de forma apropriada.
0729#STR0731#ALL#Os pedidos de lancamentos...
0730#STR0732#ALL#Os pedidos de lancamentos de reclassificacao de despesas pelos departamentos
0731#STR0733#ALL# devem ser emitidos por escrito e aprovados no minimo pelo nivel de supervisao.
0732#STR0734#ALL#A analise do excesso de despesas...
0733#STR0735#ALL#A analise do excesso de despesas em comparacao ao orcado deve ter efetuada e
0734#STR0736#ALL# investigada sua causa, para acoes corretivas cabiveis e obtencao de base de informacoes.
0735#STR0737#ALL#E de responsabilidade da gerencias...
0736#STR0738#ALL#E de responsabilidade da gerencias departamentais a analise das possibilidades de
0737#STR0739#ALL# reducao de custos dentro de seus departamentos.
0738#STR0740#ALL#As contas telefoncias devem...
0739#STR0741#ALL#As contas telefoncias devem ser analisadas pelos departamentos usuarios. O uso dos
0740#STR0742#ALL# telefones e internet dever ser restrito aos assuntos de interesse da Companhia,
0741#STR0743#ALL# e controlado efetivamente.
0742#STR0744#ALL# de contabilidade da Matriz, se no exterior.
0743#STR0745#ALL#Preenche os requisitos exigidos...
0744#STR0746#ALL#Preenche os requisitos exigidos pelas leis nacionais e pelos principios de
0745#STR0747#ALL# contabilidade geralmente aceitos.
0746#STR0748#ALL#Fornece dados consistentes...
0747#STR0749#ALL#Fornece dados consistentes na determinacao dos valores do inventario
0748#STR0750#ALL# dos resultados da Companhia, e para a elaboracao de relatorios gerenciais.
0749#STR0751#ALL#Fornece dados consistentes e ageis...
0750#STR0752#ALL#Fornece dados consistentes e ageis, para as areas de marketing e vendas,
0751#STR0753#ALL# para determinacao do precos dos produtos finais.
0752#STR0754#ALL#Registra e fornece dados...
0753#STR0755#ALL#Registra e fornece dados para um adequado controle dos custos e para a
0754#STR0756#ALL# a tomada de decisoes na otimizacao da utilizacao dos recursos existentes.
0755#STR0757#ALL#O sistema de custos deve ser integrado...
0756#STR0758#ALL#O sistema de custos deve ser integrado com a contabilidade da empresa.
0757#STR0759#ALL#O sistema deve oferecer aos orgaos...
0758#STR0760#ALL#O sistema deve oferecer aos orgaos governamentais dados consistentes para
0759#STR0761#ALL# pleitear possiveis aumentos de precos.
0760#STR0762#ALL#Os metodos de avaliacao de custos...
0761#STR0763#ALL#Os metodos de avaliacao de custos devem ser definidos pela Controladoria
0762#STR0764#ALL# e seguirao as determinacoes da administracao em conjunto com as normas
0763#STR0765#ALL# da Matriz, e em sintonia com legislacao legal.
0764#STR0766#ALL#Aguarde!
0765#STR0767#ALL#Gerando registros de pontos de controle...
0766#STR0768#ALL#PROCESSO DE COMPRAS
0767#STR0769#ALL#Aquisicao de propriedades, mao de obra;Bens e servicos;Pagamento das compras;
0768#STR0770#ALL# Classificacao, preparo de controles, e informacao do que foi comprado e do que foi pago
0769#STR0771#ALL# Requisicao de compras;Ordem de Compras;Relatorios de despesas;Relatorio de Recebimentos
0770#STR0772#ALL# Nota fiscal do fornecedor;Cartas de correcao de notas fiscais
0771#STR0773#ALL# requisicoes e copias de cheques;resumos contabeis (vouchers);autorizacao para despesas
0772#STR0774#ALL# autorizacoes de gastos de capital;Documentacao legal do departamento de pessoal
0773#STR0775#ALL# Registros de ponto;autorizacoes para horas extras;Relatorios de folha de pagamento
0774#STR0776#ALL# Notas de debito/credito;Romaneios;Relatorios da portaria
0775#STR0777#ALL#PROCESSO DE VENDAS
0776#STR0778#ALL#Concessao de credito;Adminstracao e controle dos pedidos de clientes;
0777#STR0779#ALL# Faturamento;Expedicao;Controle e administracao de comissoes
0778#STR0780#ALL# Controle e administracao de garantias;Contas a receber;Cobranca e recebimentos de caixa
0779#STR0781#ALL# Correcao de notas fiscais;Custos e formacao de precos;Vendas e sua administracao
0780#STR0782#ALL# Recebimentos de caixa;Provisoes para devedores duvidosos;Baixa de contas a receber
0781#STR0783#ALL# Cobrancas judiciais;Administracao tributaria;Provisoes para despesas com garantias
0782#STR0784#ALL#PROCESSO DE PRODUCAO
0783#STR0785#ALL#Controle da producao;Contabilidade de custos;
0784#STR0786#ALL# Administracao de estoques;Inventarios
0785#STR0787#ALL# Manutencao de Ativos
0786#STR0788#ALL#Controles de Ponto;Requisicao de materiais;Ordens de Producao
0787#STR0789#ALL# Controles de sucata;Mapas de custeio
0788#STR0790#ALL# Autorizacoes de ajuste de inventarios
0789#STR0791#ALL# Autorizacoes para desepesas de capital
0790#STR0792#ALL# Autorizacao de movimentacao de ativos
0791#STR0793#ALL#AQUISICAO DE PROPRIEDADES
0792#STR0794#ALL#AQUISICAO DE MAO DE OBRA
0793#STR0795#ALL#AQUISICAO DE BENS E SERVICOS
0794#STR0796#ALL#PAGAMENTO DAS COMPRAS
0795#STR0797#ALL#CLASSIFICACAO
0796#STR0798#ALL#PREPARO DE CONTROLES
0797#STR0799#ALL#COMPRAS X PAGAMENTOS
0798#STR0800#ALL#CONCESSAO DE CREDITO
0799#STR0801#ALL#ADMINISTRACAO E CONTROLE PV
0800#STR0802#ALL#FATURAMENTO
0801#STR0803#ALL#EXPEDICAO
0802#STR0804#ALL#CONTROLE DA PRODUCAO
0803#STR0805#ALL#CONTABILIDADE DE CUSTOS
0804#STR0806#ALL#ADMINISTRACAO DE ESTOQUES
0805#STR0807#ALL#INVENTARIOS
0806#STR0808#ALL#MANUTENCAO DE ATIVOS
0807#STR0809#ALL#Gerando registros dos sub-processos...
0808#STR0810#ALL#Controles de Atividades? (S/N - Descreva)
0809#STR0811#ALL#Observacao:
0810#STR0812#ALL#Possiveis Riscos? (S/N - Classifique)
0811#STR0813#ALL#Pontos de Controle? (S/N - Classifique)
0812#STR0814#ALL#Evidencias? (S/N - Classifique)
0813#STR0815#ALL#Sim
0814#STR0816#ALL#Nao
0815#STR0817#ALL#Nao se Aplica
0816#STR0818#ALL#Gerando registros das questoes...
0817#STR0819#ALL#Assegurar-se da real necessidade de aquisicao dos bens e servicos
0818#STR0820#ALL#Determinar um nivel otimo para quantidade de compra, prazos de entrega
0819#STR0821#ALL# e prazos de pagamento para minimizar os custos.
0820#STR0822#ALL#Obter precos competitivos e o melhor valor na compras efetuadas
0821#STR0823#ALL#Estabelecer relacoes com fornecedores qualificados, que possam
0822#STR0824#ALL# fornecer servicos e bens permanentemente nos padroes de qualidade adotados.
0823#STR0825#ALL#Assegurar que os fornecedores sao responsaveis a conseguir as
0824#STR0826#ALL# as especificacoes de qualidade, e tem comprometimento na solucao de possiveis
0825#STR0827#ALL# problemas de qualidade de seus produtos.
0826#STR0828#ALL#Minimizar as contigencias potenciais inseridas nos contratos
0827#STR0829#ALL# com fornecedores.
0828#STR0830#ALL#Assegurar que as quantidades e qualidade dos materiais entregues
0829#STR0831#ALL# ou servicos prestados estao de acordo com as especificacoes negociadas.
0830#STR0832#ALL#Assegurar que produtos com defeito, qualidade inferior, ou incorretos
0831#STR0833#ALL# sejam prontamente identificados no recebimento deles.
0832#STR0834#ALL#Assegurar que os materiais recebidos sejam mantidos em seguranca,
0833#STR0835#ALL# prontamente.
0834#STR0836#ALL#Verificacao da nota fiscal/fatura do fornecedor quanto a precos corretos,
0835#STR0837#ALL# quantidade, especificacoes de qualidade e condicoes de compra.
0836#STR0838#ALL#Assegurar que todos os pagamentos efetuados aos fornecedores
0837#STR0839#ALL# representam corretamente os precos e quantidade por eles fornecidos.
0838#STR0840#ALL#Assegurar que a empresa receba efetivamente todos os creditos por diferencas
0839#STR0841#ALL# de quantidades, rejeicao por qualidade ou especificacoes de bens e servicos.
0840#STR0842#ALL#Assegurar que todos os pagamentos sao registrados devidamente.
0841#STR0843#ALL#Assegurar que todos os pedidos dos clientes sao registrados
0842#STR0844#ALL# com as informacoes completas
0843#STR0845#ALL#Assegurar que todos os pedidos recebam uma classificacao e
0844#STR0846#ALL# e um processamento adequado.
0845#STR0847#ALL#Assegurar que todos os pedidos recebam classificacao e controle adequado.
0846#STR0848#ALL#Assegurar que todos os pedidos os embarques estejam completos e corretos.
0847#STR0849#ALL#Assegurar que todos os faturamentos embarcados sejam processados devidamente.
0848#STR0850#ALL#Assegurar que todos os itens atendidos sao faturados.
0849#STR0851#ALL#Assegurar que somente o que atendido e faturado.
0850#STR0852#ALL#Assegurar que todas as notas fiscais trazem seus precos corretos.
0851#STR0853#ALL#Assegurar que os custos de expedicao sejam minimizados.
0852#STR0854#ALL#Assegurar que todas as notas fiscais sao devidamente lancadas no contas
0853#STR0855#ALL# a receber do cliente.
0854#STR0856#ALL#Assegurar que os recebimentos de caixa sao processados e depositados.
0855#STR0857#ALL#Assegurar que todos os itens devolvidos sao processados novamente
0856#STR0858#ALL# para dar entrada nos estoques.
0857#STR0859#ALL#Assegurar que os creditos sao prontamente lancados na conta do cliente
0858#STR0860#ALL#Assegurar que os todas as contas a receber sao cobradas.
0859#STR0861#ALL#O que, quanto e quando determinado produtos deve ser
0860#STR0862#ALL# fabricado tem que ser de acordo com o autorizado pela administracao.
0861#STR0863#ALL#Quando e em que condicoes a venda de ativos da empresa
0862#STR0864#ALL# deve ser efetuada, conforme autorizacao da administracao.
0863#STR0865#ALL#Ajustes de inventario devem ser feitos com a autorizacao
0864#STR0866#ALL# da administracao.
0865#STR0867#ALL#Deve haver um sistema de custos adequado e integrado
0866#STR0868#ALL# a contabilidade.
0867#STR0869#ALL#As fontes de capitais devem ser as autorizadas pela
0868#STR0870#ALL# administracao.
0869#STR0871#ALL#Montantes, o tempo e as condicoes de emprestimos devem
0870#STR0872#ALL# ser is autorizados pela adiministracao.
0871#STR0873#ALL#O processamento das transacoes deve ser executado conforme
0872#STR0874#ALL# o estabelecido pela administracao.
0873#STR0875#ALL#Os valores tomados de terceiros devem ser contabilizados
0874#STR0876#ALL# adequadamente.
0875#STR0877#ALL#Acesso aos valores e caixa da empresa deve ser permitido
0876#STR0878#ALL# somente com autorizacao.
0877#STR0879#ALL#Gerando registros do objetivos...
0878#STR0880#ALL#QUALIDADE
0879#STR0881#ALL#Incorpora tecnologia, desenvolve e tambem a implementa para que
0880#STR0882#ALL# os produtos, processos e servicos sejam executados com qualidade.
0881#STR0883#ALL#MARCAS-IMAGEM
0882#STR0884#ALL#As marcas sao o maior patrimonio. Elas carregam a reputacao,
0883#STR0885#ALL# sao os lastros. Protege-las e responsabilidade de cada um dos colaboradores.
0884#STR0886#ALL#CLIENTES-PDV-LOGISTICA
0885#STR0887#ALL#Os clientes sao o elo com os consumidores e merecem
0886#STR0888#ALL# constante suporte, apoio comercial e de marketing. Nao podem e nem devem ficar
0887#STR0889#ALL# desabastecidos.
0888#STR0890#ALL#CONSUMIDORES-LOGISTICA
0889#STR0891#ALL#Os consumidores sao os verdadeiros patroes. Sua
0890#STR0892#ALL# crescente preferencia pelos produtos e a principal meta. Por esta razao a
0891#STR0893#ALL# logistica/distribuicao nao pode falhar.
0892#STR0894#ALL#GENTE-RECURSOS HUMANOS
0893#STR0895#ALL#Investir permanentemente em gente. O senso de
0894#STR0896#ALL# urgencia e paradigma nas grandes e pequenas acoes do cotidiano, bem como
0895#STR0897#ALL# o sentimento de 'dono do negocio'.
0896#STR0898#ALL#LUCRO-CONTROLE DE PERDAS
0897#STR0899#ALL#O lucro representa a garantia do continuo
0898#STR0900#ALL# crescimento da empresa. O desperdicio e as perdas devem ser controlados
0899#STR0901#ALL# e evitados, tanto os diretos como os indiretos.
0900#STR0902#ALL#Gerando a tabela dos FCS...
0901#STR0903#ALL#REL. SOLICITACAO DE COMPRAS
0902#STR0904#ALL#REL. DOCTOS DE ENTRADA
0903#STR0905#ALL#REL. PEDIDO DE COMPRAS
0904#STR0906#ALL#REL. PEDIDOS EM ABERTO
0905#STR0907#ALL#REL. DE COTACOES
0906#STR0908#ALL#REL. COTACOES EM ABERTO
0907#STR0909#ALL#BOLETIM DE ENTRADA
0908#STR0910#ALL#NF DE DEVOLUCAO
0909#STR0911#ALL#ITENS DA NF
0910#STR0912#ALL#REL. DIVERGENCIA SCxPC
0911#STR0913#ALL#ITENS POR PONTO DE PEDIDO
0912#STR0914#ALL#Gerando a tabela de Evidencias...
 

ICEXFIL_PT-PT.TRES

 0006#STR0006#ALL#Cod.Barra
0007#STR0007#ALL#Registo do Comit� Multidisciplinar
0008#STR0008#ALL#Utilizador+N�vel j� existem neste comit�!
0010#STR0010#ALL#Este pode ser definido como o risco de perda no valor econ�mico de uma carteira, decorrente dos efeitos de mudan�as adversas das taxas de juros.
0011#STR0011#ALL#1) Eventual perda do valor de mercado de t�tulos p�blicos (BBCs, Brady bonds, etc) ou privado (corporate eurobonds,etc).
0012#STR0012#ALL#2) Encarecimento do custo de funding.
0013#STR0013#ALL#3) Queda da taxa de reinvestimento.
0014#STR0014#ALL#Queda da rentabilidade financeira.
0015#STR0015#ALL#RISCO DE TAXAS DE C�MBIO
0016#STR0016#ALL#Este pode ser definido como o risco de perdas devido a mudan�as adversas nas taxas de c�mbio.
0017#STR0017#ALL#1) Varia��o nos pre�os de NTN-Ds,NBC-Es,NBC-Fs de ativos internacionais negociados em moeda estrangeira devido a aprecia��o/deprecia��o relativa a moedas.
0018#STR0018#ALL#2) Descasamentos em um carteira indexada a alguma moeda estrangeira.
0020#STR0020#ALL#Este pode ser definido como o risco de perdas devido a mudan�as no valor de mercado de carteiras de commodities.
0021#STR0021#ALL#1) Varia��o nos precos de carteiras constituidas por ouro, prata, platina, soja, boi gordo, cacau, etc
0023#STR0023#ALL#Este pode ser definido como o risco de perdas devido a mudan�as no valor de mercado de a��es.
0024#STR0024#ALL#1) Varia��o nos pre�os de carteiras constitu�das por a��es como Petrobr�s PN, Vale PN, Eletrobr�s PNB ADRs de Usiminas PN,etc.
0025#STR0025#ALL#Queda da rentabilidade e liquidez financeira.
0027#STR0027#ALL#Este pode ser definido como o risco de perdas devido a incapacidade de se desfazer rapidamente uma posi��o ou obter 'Funding', devido a condi��es de mercado.
0028#STR0028#ALL#1) Carteiras de Eurobonds brasileiros, a��es de segunda e terceira linhas, alguns contratos futuros negociados na BM&F, etc.
0029#STR0029#ALL# 2) Situa��es onde nao e poss�vel 'rolar' d�vidas nos mercados financeiros.
0030#STR0030#ALL#3) Ajustes de margens que venham a consumir a liquidez da insititui��o.
0032#STR0032#ALL#Este pode ser definido como o risco de perdas devido ao uso de derivativos (seja para especula��o, seja por hedge).
0033#STR0033#ALL#1) Varia��es no valor de posi��es de contratos de swaps, futuros, a termo, op��es, etc...
0036#STR0036#ALL#RISCO DE CONCENTRA��O
0037#STR0037#ALL#Este pode ser definido como o risco de perdas devido a n�o diversifica��o do risco do mercado de carteiras de investimentos.
0039#STR0039#ALL#RISCO DE INADIMPL�NCIA
0040#STR0040#ALL#Este pode ser definido como o risco de perda pela incapacidade de pagamento do tomador de um empr�stimo, contraparte de um contrato ou emissor de um t�tulo.
0041#STR0041#ALL#1) N�o pagamento de juros e/ou do principal de cr�dito pessoal, empr�stimo para pessoa colectiva, cart�o de cr�dito, leasing, etc.
0042#STR0042#ALL# 2) N�o pagamento de juros e/ou do principal de t�tulos de renda fixa (nacionais/internacionais p�blicos/privados) pelo emissor.
0043#STR0043#ALL#Evas�o na disponibilidade de receitas no fluxo de caixa.
0044#STR0044#ALL#RISCO DO DEGRADA��O DE CR�DITO
0045#STR0045#ALL#Este pode ser definido como o risco de perda pela degrada��o da qualidade credit�cia do tomador de um empr�stimo, contraparte de uma transa��o ou emissor de um t�tulo levando a uma diminui��o no valor das obriga��es.
0046#STR0046#ALL#1) Perdas em t�tulos soberanos e/ou corporativos pela redu��o do rating do pa�s emissor.
0047#STR0047#ALL#Diminui��o no valor das obriga��es.
0048#STR0048#ALL#RISCO DE DEGRADA��O DAS GARANTIAS
0049#STR0049#ALL#Este pode ser definido como o risco de perda pela degrada��o da qualidade das garantias oferecidas por um tomador de um empr�stimo, contraparte de uma transa��o ou emissor de um t�tulo.
0050#STR0050#ALL#1) Empr�stimos cujas garantias n�o mais existam;  2) Deprecia��o no valor das garantias depositadas em bolsas de derivativos
0052#STR0052#ALL#Este pode ser definido como o risco de perda pela incapacidade de pagamento do tomador de um empr�stimo, contraparte de um contrato ou emissor de um t�tulo, em honrar seus compromissos em fun��o de restri��es impostas por seu pa�s sede.
0053#STR0053#ALL#1) Transa��es que envolvam transfer�ncias internacionais de t�tulos ou de c�mbio.
0054#STR0054#ALL#Perda das obriga��es e direitos.
0056#STR0056#ALL#Este pode ser definido como o risco de perdas por inadimpl�ncia do financiador de uma transa��o, potencializada quando o contrato n�o contempla acordo de liquida��o por compensa��o de direitos e obriga��es (netting agreement).
0057#STR0057#ALL#1) Repurchase transactions que n�oo contemplam o netting de direitos e obriga��es ao contr�rio dos (ISMA Agreements).
0058#STR0058#ALL#RISCO DE CONCENTRA��O DE
0059#STR0059#ALL#Este pode ser definido como o risco de perdas em decorr�ncia da n�o diversifica��o de risco de cr�dito de investimento.
0060#STR0060#ALL#1) Concentrar empr�stimos em poucos setores da economia, classes de ativos, etc.; 2) Possuir parte substancial dos passivos de um devedor.
0061#STR0061#ALL#Evas�o de investidores para outras institui��es.
0063#STR0063#ALL#Este pode ser definido como o risco de perda por sobrecargas nos sistemas el�trico, telef�nico, de processamento de dados, etc.
0064#STR0064#ALL#1) Sistemas n�o operacionais em ag�ncias banc�rias, por ac�mulo de informa��o nos canais de comunica��o com a central de atendimento; 2) Linhas telef�nicas constantemente ocupadas.
0065#STR0065#ALL#Queda na qualidade dos servi�os prestados.
0066#STR0066#ALL#RISCO DE OBSOLESC�NCIA
0067#STR0067#ALL#Este pode ser definido como o risco de perda pela n�o substitui��o frequente dos equipamentos e ou do software antigo.
0068#STR0068#ALL#1) Vers�es de software n�o compat�veis com hardware antigo; 2) Impossibilidade de integrar sistemas computacionais desenvolvidos em plataformas e vers�es de software diferentes.
0069#STR0069#ALL#Comprometimento na producao e ou qualidade dos servi�os prestados.
0071#STR0071#ALL#Este pode ser definido como o risco de perdas, pelo fato das informa��es n�o poderem ser recebidas, processadas, armazenadas e transmitidas em tempo h�bil e de forma confi�vel.
0072#STR0072#ALL#1) Situa��es em que as informa��es consolidadas sobre a exposi��o de um banco n�o possam ser obtidas em tempo h�bil para an�lise;2) Impossibilidade de prestar informa��es precisas em determinados hor�rios devido a actualiza��o de bancos de dados ocorrer por processamento em batch.
0074#STR0074#ALL#Este pode ser definido como o risco de perdas por falhas nos equipamentos el�tricos, de processamento e transmiss�o de dados telef�nicos, de seguranca, etc.
0075#STR0075#ALL#1) Rede de micros contaminados por v�rus; 2) Discos r�gidos danificados;3) Telefonia n�o operacional por falta de reparos.
0076#STR0076#ALL#Queda na produ��o, qualidade dos servi�os e retrabalhos.
0077#STR0077#ALL#RISCO DE ERRO N�O INTENCIONAL
0078#STR0078#ALL#Este pode ser definido como o risco de perdas em decorr�ncias de equ�voco, omiss�o, distra��o ou neglig�ncia de empregados das �reas de telefonia, de seguranca, etc.
0079#STR0079#ALL#1) Mal atendimento de correntistas ou clientes (m� vontade, falta de informa��o, etc); 2) Posicionamento da tesouraria no mercado contr�rio ao especificado pelo Comit� de Investimentos.
0080#STR0080#ALL#Queda na qualidade dos servi�os prestados.
0082#STR0082#ALL#Este pode ser definido como o risco de perdas em decorr�ncias de comportamento fraudulentos (adultera��o de controles, descumprimento intencional das normas da empresa, desvio de valores, divulga��o de informa��es erradas, etc.).
0083#STR0083#ALL#1) Desvio de dinheiro de ag�ncia banc�ria ou caixa central; 2) Aceita��o de 'incentivos' de clientes para conceder cr�dito para valores mais elevados.
0085#STR0085#ALL#RISCO DE QUALIFICA��O
0086#STR0086#ALL#Este pode ser definido como o risco de perdas pelo fato dos empregados desempenharem tarefas sem qualifica��o apropriada para a fun��o.
0087#STR0087#ALL#1) Uso de estrat�gia de ponta com derivativos, sem conhecimento por parte do operador das limita��es;
0088#STR0088#ALL# 2) C�lculo de perdas & lucros em carteiras, sem conhecimento dos mercados;
0089#STR0089#ALL# 3) Iniciar opera��es em mercados 'sofisticados', sem contar com equipes (back-office e front-office) devidamente preparadas.
0090#STR0090#ALL#Perda na qualidade dos servi�os.
0091#STR0091#ALL#RISCO DE ARTIGOS & SERVI�OS
0092#STR0092#ALL#Este pode ser definido como o risco de perdas em decorr�ncias da venda de artigos ou presta��o de servi�os ocorrer de forma indevida, ou sem atender as necessidades e demandas dos clientes.
0093#STR0093#ALL# 1) Envio de cart�es de cr�dito sem consulta pr�via ao cliente; 2) Recomendar a clientes de perfil conservador o investimento em fundos de derivativos alavancados diante de um bom desempenho no passado recente destes mesmos fundos.
0094#STR0094#ALL#Evas�o de clientes para a concorr�ncia.
0095#STR0095#ALL#RISCO DE REGULAMENTA��O
0096#STR0096#ALL#Este pode ser definido como o risco de perdas em decorr�ncias de altera��es, impropriedades ou inexist�ncia de normas para controles internos ou externos.
0097#STR0097#ALL#1) Altera��o de margens de garantia ou de limites de oscila��o em bolsas de derivativos sem aviso antecipado ao mercado; 2) Front-office respons�vel pela opera��o de Back-Office.
0100#STR0100#ALL#Pode ser definido como o risco de perdas pelo desenvolvimento, utiliza��o ou interpreta��o incorreta dos resultados fornecidos por modelos, incluindo a utiliza��o de dados incorretos.
0101#STR0101#ALL#1) Utilizar software comprado de terceiros, sem conhecimento de suas limita��es.2) Utilizar modelos matem�ticos sem conhecimento de suas hip�teses simplificadoras.
0102#STR0102#ALL#Queda na qualidade dos servi�os ou produ��o.
0103#STR0103#ALL#RISCO DE LIQUIDA��O FINANCEIRA
0104#STR0104#ALL#Pode ser definido como o risco de perdas em decorr�ncia de falhas nos procedimentos e controles de finaliza��o das transa��es.
0105#STR0105#ALL#1) Envio ou recebimento de divisas em pra�as com diferentes fusos hor�rios, feriados, regras operacionais etc.
0107#STR0107#ALL#RISCO SIST�MICO
0108#STR0108#ALL#Pode ser definido como o risco de perdas devido a altera��es no ambiente operacional.
0109#STR0109#ALL#1) Altera��o abrupta de limites operacionais em bolsas, levando todas as institui��es financeiras a dificuldades. 2) Modifica��o repentina de base de c�lculo de tributos corporativos.
0110#STR0110#ALL#Redu��o de receitas nas institui��es.
0111#STR0111#ALL#RISCO DE CONCENTRA��O OPERACIONAL
0112#STR0112#ALL#Pode ser definido como o risco de perdas por depender de poucos artigos, clientes e/ou mercados.
0113#STR0113#ALL#1) Bancos que s� operam, financiando clientes de determinado segmento (por exemplo, setor automotivo, lojistas).
0116#STR0116#ALL#Pode ser definido como o risco de perdas em decorr�ncia de altera��o da reputa��o juntos a clientes, concorrentes, org�os governamentais etc.
0117#STR0117#ALL#1) Boatos sobre a sa�de de uma institui��o, desencadeando corrida para saques.
0119#STR0119#ALL#RISCO DE CAT�STROFE
0120#STR0120#ALL#Este pode ser definido como o risco de perdas devido a cat�strofes (naturais ou n�o).
0121#STR0121#ALL#1) Desastres naturais (enchentes) que dificultam a opera��o diaria da instituicao ou areas criticas como centros de processamento de dados, de telecomunicacoes, etc.; 2) Destruicao do patrimonio da instituicao por desastres que abalem a estrutura civil de predios (colisao de avioes, caminhoes, etc), incendios, rebelioes, etc.
0122#STR0122#ALL#A encerrar parcial ou total da opera��o.
0123#STR0123#ALL#RISCO DE LEGISLA��O
0124#STR0124#ALL#Pode ser definido como o risco de perdas decorrentes de san��es por reguladores e indeniza��es por danos a terceiros por viola��o da legisla��o vigente.
0125#STR0125#ALL#1) Multas por n�o cumprimento de exigibilidades. 2) Indeniza��es pagas a clientes por n�o cumprimento da legisla��o.
0126#STR0126#ALL#D�vidas judiciais, redu��o de lucro
0127#STR0127#ALL#RISCO TRIBUT�RIO
0128#STR0128#ALL#Pode ser definido como o risco de perdas, devido � cria��o ou nova interpretacao da incid�ncia de tributos.
0129#STR0129#ALL#1) Cria��o de impostos novos sobre activos e/ou artigos; 2) Recolhimento de novas contribui��es sobre receitas.
0130#STR0130#ALL#D�vidas tribut�rias, redu��o de lucro
0131#STR0131#ALL#RISCO DE CONTRACTO
0132#STR0132#ALL#Pode ser definido como o risco de perdas decorrentes de julgamentos desfavor�veis por contractos omissos, mal redigidos ou sem o devido amparo legal.
0133#STR0133#ALL#1) Pessoa sem poder para assinar contractos a representar a institui��o. 2) N�o execu��o pronta de garantias, a requerer o accionamento jur�dico. 3) Responsabilidades cobertas nos contractos de terceiriza��o colocadas de forma pouco objetivas.
0136#STR0136#ALL#A gerar registos para tabela de riscos...
0137#STR0137#ALL#Existe defini��o da miss�o em sua organiza��o...
0138#STR0138#ALL#Existe defini��o da miss�o em sua organiza��o? E em seu departamento? De uma nota para este elem. de controlo em sua organiza��o:
0139#STR0139#ALL#Existe uma pol�tica formalizada definida...
0140#STR0140#ALL#Existe uma po�itica formalizada definida e difundida a respeito de controles internos, em sua empresa? De sua nota:
0141#STR0141#ALL#Concord�ncia formal com os padr�es �ticos...
0142#STR0142#ALL#Concord�ncia formal com os padr�es �ticos estabelecidos pela corpora��o
0143#STR0143#ALL#Pessoal de confian�a com habilidade...
0144#STR0144#ALL#Pessoal de confian�a com habilidade, treinamento e experi�ncia necess�rios para executar satisfatoriamente as suas responsabilidades.
0145#STR0145#ALL#Concord�ncia formal com as pol�ticas...
0146#STR0146#ALL#Concord�ncia formal com as pol�ticas de conflito de interesse e �tica de neg�cios estabelecida pela companhia.
0148#STR0148#ALL#Um plano organizacional (organograma) que inclua a delega��o e a coordena��o das responsabilidades estabelecidas com a devida segrega��o de fun��es incompat�veis.
0149#STR0149#ALL#Uma adequada estrutura contabil.
0150#STR0150#ALL#Uma adequada estrutura contabil. em cada unidade operacional, a incluir t�cnicas contabil. e de or�amento, um plano de contas adequado, manuais de procedimentos e, qdo aplic�veis, fluxogramas detalhados das transa��es.
0151#STR0151#ALL#Adequados procedimentos para autoriza��o
0152#STR0152#ALL#Adequados procedimentos para autoriza��o e aprova��o de transa��es
0153#STR0153#ALL#Registo das transac��es em detalhes razo�veis.
0154#STR0154#ALL#Registo das transac��es em detalhes razo�veis, exatos e, em tempo, h�bil
0155#STR0155#ALL#Revis�o completa da prepara��o dos relat�rios.
0156#STR0156#ALL#Revis�o completa da prepara��o dos relat�rios cont�beis e financeiros para uso interno e externo.
0157#STR0157#ALL#Instala��es f�sicas adequadas...
0158#STR0158#ALL#Instala��es f�sicas adequadas e salvaguardas para prevenir movimenta��o inadequada de bens e para proteger os registos contabil.da empresa
0159#STR0159#ALL#Monitoriza��o regular....
0160#STR0160#ALL#Monitoriza��o regular e adequada pela ger�ncia operacional
0161#STR0161#ALL#Revis�o dos sistemas e controlos....
0162#STR0162#ALL#Revis�o dos sistemas e controlos da empresa por um extensivo programa de auditoria interna e externa
0163#STR0163#ALL#Coordena��o da auditoria...
0164#STR0164#ALL#Coordena��o da auditoria interna com a auditoria externa pelo Controller
0165#STR0165#ALL#Avalia��o cont�nua...
0166#STR0166#ALL#Avalia��o cont�nua da rela��o custo/benef�cio dos controlos existentes.
0167#STR0167#ALL#Comprometimento dos n�veis gerenciais...
0168#STR0168#ALL#Comprometimento dos n�veis gerenciais para com controlos internos projectados para detectar fraudes e practicas ilegais e anti�ticas que ponham em risco o conceito da empresa
0169#STR0169#ALL#Controlo superior...
0170#STR0170#ALL#Controlo superior e autoriza��o por escrito para quaisquer transgress�es de controlos internos de grande import�ncia para a empresa. Esta autoriza��o por escrito dever� ser fichada no departamento de auditoria interna.
0171#STR0171#ALL#A defini��o de responsabilidades...
0172#STR0172#ALL#A defini��o de responsabilidades e fun��es departamentais deve ser expressa na forma de um organograma, suportado por adequadas descri��es de fun��es.
0174#STR0174#ALL#Manuais de procedimentos detalhados, em suporte �s pol�ticas e diretrizes emitidas pela diretoria, devem ser desenvolvidos, a fim de garantir consist�ncia no processamento das transa��es di�rias. Sempre que aplic�veis as politicas e procedimentos criados pela Matriz devem ser adotados conforme os Manuais Internacionais.
0176#STR0176#ALL#Um adequado plano de contas dever existir, junto ao Manual de Contabilidade com procedimentos detalhados para o registo nas diversas contas.
0177#STR0177#ALL#Um sistema eficiente de relat�rios...
0178#STR0178#ALL#Um sistema eficiente de relat�rios gerenciais deve existir para fornecer dados consistentes � administra��o.Esses relat�rios devem incluir o balancete mensal, fluxo de caixa, al�m dos relat�rios operacionais.
0179#STR0179#ALL#A elabora��o de instru��es por escrito e fluxogramas para documentar o processamento de pedidos, ordens de compra, pedidos de cheque, recebimentos de caixa etc. � �til para trazer � luz inefici�ncias no processamento e defici�ncias nos controlos internos. As pr�cticas e controlos adotadas ser�o mais bem mantidos, se definidos por escrito.
0180#STR0180#ALL#A elabora��o de instru��es por escrito e fluxogramas para documentar o processamento de pedidos, ordens de compra, pedidos de cheque, recebimentos de caixa etc. � �til para trazer � luz inefici�ncias no processamento e defici�ncias nos controlos internos. As pr�cticas e controlos adotadas ser�o mais bem mantidos, se definidos por escrito.
0182#STR0182#ALL#Os seguintes departamentos devem ser independentes: Contabilidade, Faturamento, Cr�dito e Cobranca, Compras,Recebimentos, Contas a Pagar, Caixa, Vendas, Expedi��o, Planejamento da Produ��o e deve haver adequada segrega��o de fun��es.
0183#STR0183#ALL#O encaminhar de documentos...
0184#STR0184#ALL#O encaminhar de documentos e valores directamente �s pessoas autorizadas a receb�-los � importante para a protec��o dos controlos internos.
0185#STR0185#ALL#Controlos adequados devem...
0186#STR0186#ALL#Controlos adequados devem ser exercidos na defini��o e delega��o de responsabilidades na manuten��o de numer�rios e activos da companhia, quando da admiss�o de pessoal para exercer tais fun��es. Os empregados a exercer essas responsabilidades devem gozar suas f�rias anualmente, enquanto suas obriga��es s�o exercidas por outra pessoa.
0187#STR0187#ALL#Adequada seguran�a f�sica...
0188#STR0188#ALL#Adequada seguran�a f�sica dever ser exercida sobre as depend�ncias da companhia. Registos contabil.de import�ncia devem ser protegidos contra inc�ndios, inunda��s e deteriora��es por outras causas.
0189#STR0189#ALL#Qualquer ocorr�ncia de desvios...
0190#STR0190#ALL#Qualquer ocorr�ncia de desvios de bens da companhia ou opera��es fraudulentas deve ser reportada � Controladoria.
0191#STR0191#ALL#Nenhum empregado...
0192#STR0192#ALL#Nenhum empregado dever� liberar informa��es ou dar entrevista a org�os de m�dia sem antes consultar os n�veis superiores.
0193#STR0193#ALL#N�o dever� existir nos departamentos...
0194#STR0194#ALL#N�o dever� existir dentros dos departamentos fun��es e controlos exercidos em duplicidades.
0195#STR0195#ALL#O departamento jur�dico deve controlar...
0196#STR0196#ALL#O departamento jur�dico deve controlar, conforme as determina��es da Controladoria, quais as rela��es da empresa com  terceiros devem ser objeto de instrumento contractual. Os contratos, antes de formalizados, devem ser analisados pelo Departamento Juridico.
0198#STR0198#ALL#Um procedimento adequado dever existir quanto ao 'follow-up' da expira��o desses contratos e sua renova��o.
0199#STR0199#ALL#O uso de ve�culos departamentais...
0200#STR0200#ALL#O uso de ve�culos departamentais deve restringir-se aos interesses da companhia. As ger�ncias departamentais dever�o adotar controlos adequados sobre seu uso. Os ve�culos dever�o ser mantidos nas depend�ncias da companhia sempre que n�o estiverem sendo usados.
0202#STR0202#ALL#A Companhia espera de seus empregados uma conducta profissional no relacionamento com o ambiente interno e externo da empresa.
0203#STR0203#ALL#Todos os empregados da companhia...
0204#STR0204#ALL#Todos os empregados da companhia devem gozar suas f�rias regularmente.
0205#STR0205#ALL#A execu��o de horas extras...
0206#STR0206#ALL#A execu��o de horas extras dever ser aprovada pr�via e formalmente pelos n�veis hier�rquicos superiores.
0207#STR0207#ALL#Toda altera��o no cadastro...
0208#STR0208#ALL#Toda altera��o no cadastro de empregados dever� ser formalmente aprovada pelos n�veis adequados.
0209#STR0209#ALL#Os dados que influem no c�lculo...
0210#STR0210#ALL#Os dados que influem no c�lculo dos sal�rios devem ser mantidos actualizados
0211#STR0211#ALL#O sistema de ficheiro de informa��es...
0212#STR0212#ALL#O sistema de ficheiro de informa��es deve ser actualizado e atender �s exig�ncias para �tima execu��o das fun��es do departamento
0213#STR0213#ALL#� fun��o do departamento...
0214#STR0214#ALL#� fun��o do departamento de administra��o de pessoal providenciar o atendimento �s exig�ncias da legisla��o trabalhista para evitar sua duplicidade e prevenir seu mau uso.
0215#STR0215#ALL#O accesso aos ficheiros e informa��es...
0216#STR0216#ALL#O accesso aos ficheiros e informa��es do departamento dever ser escrito � pessoa cuja fun��o o requeira.
0217#STR0217#ALL#As mudan�as de sal�rios...
0218#STR0218#ALL#As mudan�as de sal�rios, exceto as ocasionadas por diss�dio colectivo, devem ser objecto de revis�o pela ger�ncia mediante relat�rio adequado, emitido ao m�s por via de sistemas.
0219#STR0219#ALL#As mudan�as no registo...
0220#STR0220#ALL#As mudan�as ocorridas no registo de empregadoos devem ser checadas com os documentos originais, ap�s processadas pelo computador. Esta verifica��o deve ficar evidenciada.
0221#STR0221#ALL#A alimenta��o de informa��es ao sistema...
0222#STR0222#ALL#A alimenta��o de informa��es ao sistema dever ser feita por meio dos documentos originais, em que as autoriza��es foram formalmente obtidas.
0223#STR0223#ALL#A compila��o de tabelas...
0224#STR0224#ALL#A compila��o de tabelas de intervalos salariais deve seguir normas de verifica��o quanto a sua exatid�o e seu uso deve ser confidencial.
0225#STR0225#ALL#A admiss�o de novos empregados...
0226#STR0226#ALL#A admiss�o de novos empregados deve ser precedida de investigacoes adequadas de acordo com as responsabiliaddes a serem assumidas.
0227#STR0227#ALL#Em conson�ncias �s pol�ticas...
0228#STR0228#ALL#Em conson�ncias �s pol�ticas da Matriz e tamb�m pol�tica da empresa adotar uma postura ausente de preconceito,
0229#STR0229#ALL# descrimina��o ou favorecimento baseado em diferen�as de ra�a, sexo, cor, religi�o, origem, nacionalidade ou defeitos
0230#STR0230#ALL# f�sicos, em rela��o a quaisquer atividades de pessoal, a incluir recrutamento, sele��o, admiss�o, transfer�ncia, promo��es,
0231#STR0231#ALL# treinamento, benef�cios sociais, programas de seguro de vida, programas de recrea��es etc.dever�o ser administrados de
0232#STR0232#ALL# acordo com essa pol�tica. Todos os empregados da companhia dever�o adotar uma conduta condizente com essa poli�ica.
0234#STR0234#ALL#Os benef�cios existentes devem ser adequados e plenamente difundidos a todos os n�veis de pessoal com direito a eles.
0235#STR0235#ALL#A empresa adotar� um conjunto...
0236#STR0236#ALL#A empresa adotar� um conjunto de ponto electr�nico, hor�rio flex�vel e banco de horas a fim de evitar a forma��o de contig�ncias trabalhistas. Todas as horas extras devem ser previamente aprovadas pela ger�ncia.
0237#STR0237#ALL#Controlos adequados devem ser exercidos...
0238#STR0238#ALL#Controlos adequados devem ser exercidos sobre todas as propriedades da companhia.
0239#STR0239#ALL#A movimenta��o de bens...
0240#STR0240#ALL#A movimenta��o de bens entre os v�rios centros de custos da companhia deve ser disciplinada e formalizada para manter o controlo sobre a localiza��o deles.
0241#STR0241#ALL#A defini��o do que deve ser imobilizado...
0242#STR0242#ALL#A defini��o do que ser� imobilizado deve seguir os preceitos legais, assim como os m�todos de correc��o e deprecia��o
0243#STR0243#ALL#A venda ou baixa de qualquer activo...
0244#STR0244#ALL#A venda ou baixa de qualquer activo da companhia deve ser expressa e formalmente aprovada pela controladoria.
0245#STR0245#ALL#A compra de activos...
0246#STR0246#ALL#A compra de activos deve seguir os processos de aprova��o adequados e imediata identifica��o deve ser providenciada.
0247#STR0247#ALL# As compras n�o devem ser efectuadas directamente pelos departamentos utilizadores e sim pelo departamento de compras da
0248#STR0248#ALL# companhia, salvo exce��es expressamente aprovadas pela Diretoria.
0249#STR0249#ALL#Todos os bens da companhia...
0250#STR0250#ALL#Todos os bens da companhia devem trazer sua plaqueta de identifica��o. A identifica��o deve obedecer a um ordem num�rica
0251#STR0251#ALL# seq�encial, em que a duplicidade de registos n�o deve exisitir.
0252#STR0252#ALL#Os registos cont�beis de invent�rio...
0253#STR0253#ALL#Os registos cont�beis de invent�rio devem sempre estar actualizados, a refletir a situa��o real das propriedades da companhia.
0254#STR0254#ALL# Lista completa dos bens dever ser mantida dispon�vel pela Contabilidade.
0255#STR0255#ALL#Registos adequados devem...
0256#STR0256#ALL#Registos adequados devem ser mantidos sobre activos da companhia em poder de terceiros. Na realiza��o do balan�o, esses activos
0257#STR0257#ALL# tamb�m devem ser objecto de contagem f�sica e confirma��o de sua exist�ncia.
0258#STR0258#ALL#A aquisi��o de qualquer activo fixo...
0259#STR0259#ALL#A aquisi��o de qualquer activo fixo deve obedecer aos crit�rios de aprova��o exigidos na emiss�oo do documento autoriza��o para
0260#STR0260#ALL# compra de activos.
0261#STR0261#ALL#A auditoria interna tem como objectivo...
0262#STR0262#ALL#A auditoria interna tem como objectivo prestar uma avalia��o independente das diversas opera��es e controlos da companhia,
0263#STR0263#ALL# para determinar se os procedimentos e pol�ticas est�o a ser seguidos, se os padr�es estabelecidos s�o cumpridos, se os
0264#STR0264#ALL# recursos s�o usados eficiente e economicamente e se os objectivos da organiza��o est�o a ser atingidos.
0265#STR0265#ALL#A fun��o de auditoria interna...
0266#STR0266#ALL#A fun��o de auditoria interna se reportar� ao n�vel m�ximo da organiza��o.
0268#STR0268#ALL#Os auditores internos ter�o accesso irrestrito a quaisquer documentos propriedades e pessoal da companhia.
0269#STR0269#ALL#A fun��o da auditoria dever�...
0270#STR0270#ALL#A fun��o da auditoria dever� sempre ir al�m da simples verifica��o de se as regras s�o adequadas e se os objectivos
0271#STR0271#ALL# est�o a ser cumpridos.Ela dever� preocupar-se em otimizar sempre a efici�ncia operacional dentro da empresa.
0272#STR0272#ALL#Dever� preocupar-se em verificar...
0273#STR0273#ALL#Dever� preocupar-se em verificar se as leis e regulamenta��es internas e externas est�o sendo cumpridas e se os
0274#STR0274#ALL# relat�rios e controlos financeiros s�o exatos e adequados.
0275#STR0275#ALL#Revisar� a ger�ncia de recursos pessoais...
0276#STR0276#ALL#Revisar� a ger�ncia de recursos pessoais, materiais e financeiros para identificar poss�veis defici�ncias em seu uso
0277#STR0277#ALL# e permitir sua correc��o e sua otimiza��o.
0278#STR0278#ALL#E responsabilidade da ger�ncia de cada departamento certificar-se de que
0279#STR0279#ALL#avaliar� plano e metas a fim de determinar se os objectivos s�o atingidos.
0280#STR0280#ALL#Dever�, ainda,manter boas relac��es...
0281#STR0281#ALL#Dever�, ainda, manter boas rela��es com a auditoria externa, a coordenar seus trabalhos para melhor resultado conjunto.
0282#STR0282#ALL#Toda conta banc�ria...
0283#STR0283#ALL#Toda conta banc�ria deve ser previamente autorizada pela diretoria e todas as contas devem ter sua finalidade justificada.
0284#STR0284#ALL#N�o dever�o ser mantidas...
0285#STR0285#ALL#N�o dever�o ser mantidas contas banc�rias inactivas.
0287#STR0287#ALL#A responsabilidade de recebimento e dep�sitos de valores deve estar centralizada no menor n�mero de pessoas e as fun��es
0290#STR0290#ALL#Deve haver um sistema de confer�ncias internas no departamento de tesourraria
0291#STR0291#ALL#conforme os recurso humanos o permitam.
0292#STR0292#ALL#Os empregados com alta responsabilidade...
0293#STR0293#ALL#Os funcion�rios com alta responsabilidade sobre numer�rios devem ser
0294#STR0294#ALL# afian�ados e cobertos por seguro e devem gozar suas f�rias anualmente,
0295#STR0295#ALL# e suas fun��es ser�o exercidads por pessoal substituto.
0296#STR0296#ALL#Os empregados do departamento da Tesouraria...
0297#STR0297#ALL#Os empregados do departamento da Tesouraria n�o devem executar fun��es alheias
0298#STR0298#ALL# ao departmento conforme a disponibilidade de recursos humanos.
0299#STR0299#ALL#Deve haver registos independentes...
0300#STR0300#ALL#Deve haver registos independentes da contabilidade na Tesouraria, sobre
0301#STR0301#ALL# t�tulos e valores mantidos no departamento e periodicamente deve haver
0302#STR0302#ALL# um procedimento de contagem e concilia��o com a cont.
0303#STR0303#ALL#Todo e qualquer empr�stimo...
0304#STR0304#ALL#Todo e qualquer empr�stimo banc�rio deve ser aprovado.
0305#STR0305#ALL#Deve ser elaborada uma procura��o...
0306#STR0306#ALL#Deve ser elaborada um procura��o que especifique detalhadamente
0307#STR0307#ALL# quem s�o as pessoas com poderes de assinatura em nome da empresa
0308#STR0308#ALL# e quais seus limites. Somente assinaturas em conjuncto devem ser utilizados acima de certo limite
0309#STR0309#ALL# e sempre os dois n�veis hier�rquicos mais altos dispon�veis no momento devem assinar.
0310#STR0310#ALL# Cada pessoa autorizada deve ter uma c�pia desta procura��o.
0312#STR0312#ALL#No desligamento de qualquer pessoa com poderes de procura��o, deve haver controlo sobre
0314#STR0314#ALL#Todo adiantamento a empregados...
0315#STR0315#ALL#Todo adiantamento a empregados ou a terceiros dever ser feito mediamente a um formul�rio
0316#STR0316#ALL# apropriado em que as aprova��es dos n�veis gerenciais adequados fiquem evidenciadas.
0317#STR0317#ALL#Os limites de cr�dito aos clientes...
0319#STR0319#ALL# periodicamente pela diretoria financeira. Excessos aos limites estipulados devem
0320#STR0320#ALL# ser aprovados ser aprovados pelos n�veis adequados.
0321#STR0321#ALL#A concess�o de cr�dito aos clientes...
0322#STR0322#ALL#A concess�o de cr�dito aos clientes dever ser criteriosa e coberta por garantias
0323#STR0323#ALL# reais de acordo com as determinacoes da Diretoria Financeira.
0325#STR0325#ALL#O departamento  dever constantemente actualizar as informa��es e dados
0326#STR0326#ALL# relativos � situa��o econ�mica-financeira dos clientes reais.
0327#STR0327#ALL#As rela��es empresa-distribuidor...
0328#STR0328#ALL#As rela��es empresa-distribuidor-representante devem ser suportadas
0329#STR0329#ALL# por instrumento contractual a definir as responsabilidades, direitos e obriga��es da partes.
0330#STR0330#ALL#Prorroga��es de vencimentos...
0331#STR0331#ALL#Prorraga��es de vencimentos de t�tulos devem estar devidamente suportadas e suas aprovacoes
0332#STR0332#ALL# evidenciadas pela ger�ncia.
0333#STR0333#ALL#As posi��es contab...
0334#STR0334#ALL#As posi��es cont.dos registos dos distribuidores devem ser periodicamente confrontadas
0335#STR0335#ALL# com as posicoes contab.da companhia.
0336#STR0336#ALL#� fun��o do departamento...
0337#STR0337#ALL#E funcao do departamento otimizar o uso dos numer�rios cobrados, por meio de comunica��es
0339#STR0339#ALL#A aprova��o dos pedidos...
0340#STR0340#ALL#A aprova��o dos pedidos do facturamento deve ser criteriosa e adequada
0341#STR0341#ALL#Um estrito controlo seq�encial...
0342#STR0342#ALL#Um estrito controlo seq�encial num�rico sobre a emiss�o de titulos e duplicatas dever ser exercido.
0343#STR0343#ALL#As duplicatas emitidas e n�o negociadas...
0344#STR0344#ALL#As duplicadas emitidas e n�o negociadas devem ser mantidas em cofre,
0345#STR0345#ALL# ao qual o accesso dever ser restrito, e cuja combina��o dever� ser trocada periodicamente.
0346#STR0346#ALL#Os t�tulos s� devem ser endossados...
0347#STR0347#ALL#Os t�tulos so devem ser endossados ap�s terem sido efectivamente negociados.
0348#STR0348#ALL#A utiliza��o de assinaturas...
0349#STR0349#ALL#A utiliza��o de assinaturas autom�ticas dever ser devidamente protegida.
0350#STR0350#ALL#A liquida�.de t�tulos deve...
0351#STR0351#ALL#A liquida��o de t�tulos dever ser suportada pelos avisos de cobran�a banc�ria.
0352#STR0352#ALL#O accesso ao sistema...
0353#STR0353#ALL#O accesso ao sistema deve ser restrito a pessoas autorizadas.
0355#STR0355#ALL#Os distribuidores devem ser instru�dos a remeterem eventuais pagamentos
0356#STR0356#ALL#em cheques directamente � Tesouraria.
0357#STR0357#ALL#Os lan�amentos de cr�ditos...
0358#STR0358#ALL#Os lan�amentos de cr�ditos incobr�veis a conta de provis�o para devedores
0360#STR0360#ALL# reais de cobran�a e devem ser aprovados pela Tesouraria e Contraladoria.
0361#STR0361#ALL#O cancelamento de qualquer t�tulo...
0362#STR0362#ALL#O cancelamento de qualquer t�tulo deve ser extensivamente suportado e aprovado
0363#STR0363#ALL# pelos n�veis gerenciais adequados.
0364#STR0364#ALL#Deve haver uma concilia��o mensal...
0365#STR0365#ALL#Deve haver uma conciliacao mensal da posi��o do contas a receber com registos contab.
0366#STR0366#ALL#Adiantamentos a empregados...
0367#STR0367#ALL#Adiantamentos a empregados devem ser efectuados por meio de um formul�rio apropriado
0368#STR0368#ALL# que raga a aprova��o formal dos n�veis gerenciais adequados
0370#STR0370#ALL#O acerto de despesas de viagens dever ser efectuado de imediato, at� tr�s dias
0371#STR0371#ALL# ap�s t�rmino da viagem.
0372#STR0372#ALL#A companhia deve evitar...
0373#STR0373#ALL#A companhia deve evitar adiantamento de viagens sempre que poss�vel, a adotar o reembolso
0374#STR0374#ALL# imediato das despesas apresentadas pelo empregado  e a incentivar o uso do cart�o de cr�dito
0375#STR0375#ALL# empresarial ou do pr�prio empregado.
0376#STR0376#ALL#O preenchimento dos relat�rios de viagens...
0377#STR0377#ALL#O preenchimento dos relat�rios de viagens e o processamento das despesas de viagens
0379#STR0379#ALL#Periodicamente, as posi��es de saldos...
0380#STR0380#ALL#Periodicamente, as posi��es de saldos e despesas de viagens dos empregados devem
0382#STR0382#ALL#� pol�tica da companhia...
0383#STR0383#ALL#� pol�tica da companhia os hot�is a serem utilizados pelos empregados em viagens,
0384#STR0384#ALL# a fim de manter acordos com redes hoteleiras e extarir descontos poss�veis.
0385#STR0385#ALL#A emiss�o de cart�o de cr�dito...
0386#STR0386#ALL#A emiss�o de cart�o de cr�dito da companhia para um empregado deve ser precedida
0387#STR0387#ALL# por autoriza��o expressa formal da controladoria e da diretoria.
0388#STR0388#ALL#Deve existir um controlo...
0389#STR0389#ALL#Deve existir um controlo centralizado sobre a utiliza��o de cart�es de cr�dito
0390#STR0390#ALL# da companhia. O controller ter� esta responsabilidade.
0391#STR0391#ALL#Cart�es de cr�dito
0392#STR0392#ALL#Os cart�es de cr�dito em nome da companhia n�o dever�o ser utilizados para
0394#STR0394#ALL#As posi��es individuais...
0395#STR0395#ALL#As posi��es individuais dos empregados, utilizadores de cart�es de cr�dito
0396#STR0396#ALL# da companhia devem ser reconciliadas periodicamente.
0397#STR0397#ALL#A utiliza��o de cart�es de cr�dito...
0398#STR0398#ALL#A utiliza��o de cart�es de cr�dito da companhia deve ser suportado formalmente
0399#STR0399#ALL# por recibos adequados e originais. A liquida��o da conta do empregado s� deve
0400#STR0400#ALL# ocorrer mediante � apresenta��o da documenta��o e relat�rio de despesas.
0401#STR0401#ALL#Quando do desligamento de um empregado...
0402#STR0402#ALL#Quando do desligamento de um empregado utilizador de cart�o de cr�dito
0403#STR0403#ALL# da companhia deve ser exercido controlo sobre seu cancelamento pr�vio.
0404#STR0404#ALL#A organiza��o e seus colaboradores...
0405#STR0405#ALL#A organiza��o e seus colaboradores dever�o cumprir todas as exig�ncias
0406#STR0406#ALL# legais aplic�veis aos mais elevados padr�es da sociedade em que atuam.
0407#STR0407#ALL#A utiliza��o de receitas da organiza��o...
0408#STR0408#ALL#A utiliza��o de receitas da organiza��o para qualquer fim ilegal ou impr�prio
0410#STR0410#ALL#Para nenhum fim ser� estabelecido...
0411#STR0411#ALL#Para nenhum fim ser� estabelecido qualquer fundo ou recurso da organiza��o
0412#STR0412#ALL# que n�o seja devidamente regsitado em seus livros contab.
0413#STR0413#ALL#Em nenhuma circunst�cia...
0414#STR0414#ALL#Em nehuma circunst�ncia ser�o feitos lan�amentos falsos ou ilus�rios nos
0415#STR0415#ALL# livros contab.da organiza��o e nenhum empregado seu ser� participante
0416#STR0416#ALL# ou conivente com tais actos.
0417#STR0417#ALL#Nenhum pagamento da organiza��o...
0418#STR0418#ALL#Nenhum pagamento da organiza��o dever ser aprovado sem que se encontre
0419#STR0419#ALL# apoiado por documenta��o adequada e com o fim espec�fico que se prop�e
0420#STR0420#ALL#S�o obrigat�rios os seguimentos...
0421#STR0421#ALL#Sao obrigatorios os equipamento constante dos princ�pios contabil�sticos
0422#STR0422#ALL# crialmente aceitos e os controlos internos estabelecidos pelos administradores da organiza��o.
0423#STR0423#ALL#Contribui��es pol�ticas...
0424#STR0424#ALL#Nenhum recurso ou fundo da organiza��o ser� utilizado para contribuir com campanhas
0425#STR0425#ALL# pol�ticas, a nao ser o previsto em lei.
0426#STR0426#ALL#Em nenhuma circunst�ncia...
0427#STR0427#ALL#Em nehuma circunst�ncia qualquer colaborador da organiza��o ser� reembolsado por despesas
0428#STR0428#ALL# com objectivos pol�ticos, directa ou indirectamente.
0429#STR0429#ALL#O relacionamento da organiza��o...
0430#STR0430#ALL#O relacionamento da organiza��o com �rg�os e pessoal governamental ser� em todos
0431#STR0431#ALL# os seus aspectos conduzido de modo que o seu conhecimento p�blico em todos os
0432#STR0432#ALL# detalhes n�o coloque em risco o conceito e a integridade da organiza��o. Assim,
0433#STR0433#ALL# n�o ser� permitida qualquer contribui��o ou pagamento a empregados do governo,
0434#STR0434#ALL# incluindo-se, nesta proibi��o, presentes de valor substancial ou entretenimento
0435#STR0435#ALL# faustoso, seja directa ou indirectamente.
0436#STR0436#ALL#A empresa n�o efectuar� pagamentos...
0437#STR0437#ALL#A empresa nao efectuar� forma de pagamentos i�icitos a agentes fiscais de quaisquer
0438#STR0438#ALL# �rg�os de forma directa ou indirecta.
0439#STR0439#ALL#Esta proibi��o tamb�m se aplica...
0440#STR0440#ALL#Esta proibi��o tamb�m se aplica a contribui��es e pagamentos indirectos feitos
0441#STR0441#ALL# por qualquer maneira mediante consultores, assessores, fornecedores, cliente
0443#STR0443#ALL#A administra��o da organiza��o...
0444#STR0444#ALL#A administra��o da organiza��o e suas filiais ser�o respons�veis pela
0445#STR0445#ALL# pela execu��o e cumprimento dessas poil�ticas, sendo respons�veis pela sua
0446#STR0446#ALL# divulga��o em todos os n�veis da organiza��o.
0447#STR0447#ALL#Os n�veis de supervisores e gerentes...
0448#STR0448#ALL#Os n�veis de supervisores e gerentes, assim como empregados em posi��es sensitivas
0449#STR0449#ALL# a esses pagamentos, dever�o, por escrito, peri�dica e obrigatoriamente confirmar que,
0450#STR0450#ALL#segundo suas consci�ncias, est�o cumprindo estas pol�ticas.
0451#STR0451#ALL#Qualquer colaborador da organiza��o...
0452#STR0452#ALL#Qualquer colaborador da organiza��o que julgar necessitar de esclarecimentos
0453#STR0453#ALL# sobre essas pol�ticas dever� dirigir-se ao Departamento Jur�dico da empresa e
0455#STR0455#ALL#Qualquer viola��o dessas pol�ticas...
0456#STR0456#ALL#Qualquer viola��o dessas pol�ticas deve de imediato ser notificada ao
0457#STR0457#ALL# Departamento Jur�dico da empresa.
0458#STR0458#ALL#A empresa tomar� ac��o disciplinar...
0459#STR0459#ALL#A empresa tomar� ac��o dsciplinar apropriada, incluindo-se a demiss�o
0460#STR0460#ALL# por justa causa, contra todos os envolvidos em quaisquer viola��es dessas pol�ticas.
0461#STR0461#ALL#A organiza��o n�o ter�...
0462#STR0462#ALL#A organiza��o n�o ter�, em suas posi��es internas, quaisquer consultores ou
0463#STR0463#ALL# ou empregados do governo.
0464#STR0464#ALL#Todas as contas e dep�sitos...
0465#STR0465#ALL#Todas as contas e dep�sitos mantidos no estrangeiro ser�o claramente
0466#STR0466#ALL# identificados nos livros e registos contab.da empresa.
0468#STR0468#ALL#Todos os recebimentos em dinheiro pela organiza��o no estrangeiro ser�o
0470#STR0470#ALL# banc�ria autorizada pela Diretoria Financeira.
0471#STR0471#ALL#Todos os pagamentos efectuados...
0472#STR0472#ALL#Todos os pagamentos efectuados no estrangeiro dever�o ser feitos de maneira
0473#STR0473#ALL# que o an�ncio de quaisquer detalhes n�o cause constrangimentos ou ponha
0474#STR0474#ALL# em d�vida a integridade e reputa��o da organiza��o.
0475#STR0475#ALL#Ser� fornecida c�pia dessa...
0476#STR0476#ALL#Ser� fornecida c�pia desta pol�tica a cada colaborador da organiza��o
0477#STR0477#ALL# acima dos n�veis de supervis�o e aos que estejam especificamente expostos a ela
0478#STR0478#ALL#Anualmente, dever�o assinar...
0479#STR0479#ALL#Anualmente, devar�o assinar declara��o de que n�o t�m conhecimento
0480#STR0480#ALL# de qualquer viola��o a respeito.
0482#STR0482#ALL#E responsabilidade de cada um dos empregados assegurarem a divulga��o
0484#STR0484#ALL#A expedi��o deve ser suportada...
0485#STR0485#ALL#A expedi��o deve ser suportada pela documenta��o adequada para
0486#STR0486#ALL# efectuar o embarque e despacho das mercadorias.
0487#STR0487#ALL#Os empregados da expedi��o...
0488#STR0488#ALL#Os empregados da expedi��o n�o devem ter acesso aos stocks da companhia
0489#STR0489#ALL# ou ter quaisquer atribui��es de facturamento e emiss�o das facturas.
0490#STR0490#ALL#Deve haver evid�ncia...
0491#STR0491#ALL#Deve haver evid�ncia de checagem das mercadorias expedidas com os
0492#STR0492#ALL# dados dos pedidos e facturas.
0494#STR0494#ALL#O embarque de mercadorias deve ser observado com aten��o por empregados
0495#STR0495#ALL# da companhia e checagem adequada deve existir afim de confirmar que toda
0496#STR0496#ALL# a mercadoria embarcada esteja suportada pela devida factura.
0497#STR0497#ALL#A consolida��o de cargas...
0498#STR0498#ALL#A consolida��o de carags, a fim de diminuir o custo dos fretes, deve ser
0499#STR0499#ALL# considerada sempre que poss�vel. A otimiza��o da utiliza��o do espa�o
0500#STR0500#ALL# dos caminh�es deve sempre ser considerada em seu carregamento.
0501#STR0501#ALL#O transporte dos artigos...
0502#STR0502#ALL#O transporte dos artigos quando o relacionamento com as companhias
0503#STR0503#ALL# transportadoras � firme e cativo, deve ser objecto de instrumento
0504#STR0504#ALL# contratual entre as partes, devendo ser efectuadas cota��es peri�dicas
0505#STR0505#ALL# pelo departamento de compras.
0508#STR0508#ALL# das companhias transportadoras, deve ser sempre obtido na documenta��o.
0510#STR0510#ALL#Os fretes s� devem ser pagos...
0511#STR0511#ALL#Os fretes s� devem ser pagos ap�s a aprova��o pelo departamento utilizador.
0512#STR0512#ALL# Adequadas informa��es a respeito do ve�culo e a assinatura do conductor devem
0513#STR0513#ALL# ser sempre coletadas nos pedidos de facturamento.
0514#STR0514#ALL#O ambiente f�sico da �rea...
0515#STR0515#ALL#O ambiente f�sico da �rea de expedi��o deve estar devidamente segregado
0516#STR0516#ALL# das outras �reas.
0517#STR0517#ALL#Todo o facturamento de artigos...
0518#STR0518#ALL#Todo o facturamento de artigos e servi�os deve estar suportado pelo
0519#STR0519#ALL# formul�rio Pedido de Facturamento, devidamente preenchido.
0520#STR0520#ALL#Os pedidos de facturamento...
0521#STR0521#ALL#Os pedidos de facturamento dever�o ser assinados pelos n�veis adequados
0522#STR0522#ALL# e previamente aprovados pelo departamento de cr�dito e cobran�a.
0523#STR0523#ALL#Os pedidos de facturamento de artigos...
0524#STR0524#ALL#Os pedidos de facturamento de artigos que n�o sejam os normalmente
0525#STR0525#ALL# comercializados pela companhia, como a venda de activos, devem trazer
0526#STR0526#ALL# a aprova��o da Controaldoria.
0527#STR0527#ALL#O n�mero seq�encial do pedido...
0528#STR0528#ALL#O n�mero seq�encial do pedido de facturamento deve constar na factura e
0529#STR0529#ALL# e vice-versa para refer�ncia.
0530#STR0530#ALL#Os pedidos de facturamento devem evidenciar a constru��o dos pre�os
0531#STR0531#ALL# finais das mercadorias e a concess�o de quaisquer descontos com �
0532#STR0532#ALL# devida aprova��o dos n�veis adequados
0535#STR0535#ALL# emiss�o de facturas por pessoal treinado e com
0536#STR0536#ALL# conhecimento t�cnico suficiente.
0537#STR0537#ALL#As facturas depois...
0538#STR0538#ALL#As facturas depois de emitidas devem ser conferidas
0539#STR0539#ALL# emiss�o de facturas por pessoal treinado e 
0540#STR0540#ALL# por outra pessoa e esta confer�ncia � evidenciada.
0541#STR0541#ALL#Estrito controlo seq�encial...
0542#STR0542#ALL#Estrito controlo seq�encial num�rico deve ser exercido sobre os
0543#STR0543#ALL# ficheiros de facturas emitidas para cada s�rie.
0544#STR0544#ALL#Os stocks em branco de...
0545#STR0545#ALL#Os stocks em brano de facturas devem ser protegidos
0546#STR0546#ALL# de accesso n�o autorizado e o seu uso deve obedecer estritamente �
0547#STR0547#ALL# sua ordem seq�encial.
0548#STR0548#ALL#Os canhotos destac�veis...
0549#STR0549#ALL#Os canhotos destac�veis, comprovantes da efectiva entrega das mercadoria
0550#STR0550#ALL# devem ser colectados e mantidos em ordem n�merica. De prefer�ncia, devem
0551#STR0551#ALL# ser colados na c�pia da referida factura, no ficheiro seq�encial.
0552#STR0552#ALL#Deve haver um limite m�nimo...
0553#STR0553#ALL#Deve haver sempre um limite m�nimo de valor para se efectuar um facturamento,
0554#STR0554#ALL# de acordo com as determina��es da diretoria. Exce��es a esta regra devem
0557#STR0557#ALL#Procedimentos adequados de corte devem ser seguidos no fechamento do m�s,
0558#STR0558#ALL# devendo as mercadorias facturadas at� aquela data serem efectivamente expedidas
0561#STR0561#ALL#Deve haver suporte legal para o cancelamento de facturas.
0562#STR0562#ALL#Todas as vias das facturas canceladas devem estar em ficheiro. No corpo de cada
0563#STR0563#ALL# factura cancelada deve ser posto carimbo que evidencie aprova��o do cancelamento
0564#STR0564#ALL# pelo n�vel gerencial, data e motivo. Para cancelamentos fora do m�s devem haver
0566#STR0566#ALL#As actividades de facturamento...
0567#STR0567#ALL#As actividades de facturamento n�o devem ser gargalo que puna o cliente.
0568#STR0568#ALL# O facturamento dever� ser efectuado prontamente e ao longo de todas as horas
0570#STR0570#ALL#A fun��o do compras � definida...
0571#STR0571#ALL#A fun��o do compras � definida como obten��o dos recurso necess�rios pelo
0572#STR0572#ALL# melhor pre�o, na melhor quantidade, no tempo certo e no lugar certo,
0573#STR0573#ALL# observando-se as exig�ncias de qualidade.
0574#STR0574#ALL#Todas as compras da companhia...
0575#STR0575#ALL#Todas as compras da companhia, exceto das de pequenos itens pagos
0576#STR0576#ALL# pelo fundos de caixa devem ser efectuadas com a emiss�o de uma ordem
0578#STR0578#ALL# requisi��o de material devidamente aprovada por pessoas autorizadas.
0579#STR0579#ALL# Exce��es a esta regra devem ser expressamente aprovadas por escrito
0580#STR0580#ALL# pela diretoria.
0583#STR0583#ALL# e obedecer a limites de valor, conforme os n�veis hier�rquicos e de
0584#STR0584#ALL# de acordo com as determina��es da diretoria.
0586#STR0586#ALL#Uma ordem de compra n�o deve nunca ser emitida ap�s o facto ter-se consumado;
0587#STR0587#ALL#ou seja, ap�s a compra j� ter sido efectuada e, sim, sempre, previamente.
0588#STR0588#ALL#No m�nimo tr�s cota��es...
0589#STR0589#ALL#No m�nimo tr�s cota��es de diferentes forncedores devem ser obtidas para
0591#STR0591#ALL#A colecta de novas cota��es...
0592#STR0592#ALL#A colecta de novas cota��es de pre�os de elem. de compra cont�nua deve ser
0593#STR0593#ALL# efectuada de acordo com a periodicidade estabelecida pela diretoria da �rea.
0594#STR0594#ALL#Os processos de selec��o de cota��es...
0595#STR0595#ALL#Os processos de selec��o de cota��es devem ser documentados e fichados de
0596#STR0596#ALL# maneira adequada para eventual revis�o pela administra��o e
0597#STR0597#ALL# auditoria interna.
0598#STR0598#ALL#Decis�es de escolher outro fornecedor...
0599#STR0599#ALL#Decis�es de escolher outro forncedor que n�o o mais competitivo devem
0601#STR0601#ALL#Os contactos com fornecedores...
0602#STR0602#ALL#Os contactos com fornecedores de materiais, tanto diretos como indirectos,
0603#STR0603#ALL# devem ser feitos pelo pessoal de compras e nunca directamente pelos
0604#STR0604#ALL# departamentos utilizadores.
0605#STR0605#ALL#Adequado controlo seq�encial...
0606#STR0606#ALL#Adequado controlo seq�encial deve ser exercido no fichamento de
0607#STR0607#ALL# Requisi��es e Ordens de Compra. Tais formul�rios devem ser pr�-numerados
0608#STR0608#ALL# e um controlo apropriado exercido sobre os stocks em branco.
0611#STR0611#ALL# nas ordens de compras em aberto, liquide e traga o saldo actualizado.
0614#STR0614#ALL# pessoal de suprimentos mediante a estudos formais de pre�os.
0615#STR0615#ALL#Os ajustes de pre�os...
0616#STR0616#ALL#Os ajustes de pre�os solicitiados pelos fornecedores devem ser previamente
0617#STR0617#ALL# analisados e aprovados pelos n�veis competentes. Relat�rios mensais devem
0618#STR0618#ALL# ser extra�dos do sistema, a mostrar as altera��es de pre�o do per�odo.
0619#STR0619#ALL#A ger�ncia de compras dever�...
0620#STR0620#ALL#A ger�ncia de compras dever� certificar-se de que foram processados
0621#STR0621#ALL# somente ajustes de pre�o devida e previamente aprovados. Esses relat�rios
0622#STR0622#ALL# devem trazer evid�ncia de revis�o (visto do Gerente) e devem ser fichados.
0623#STR0623#ALL#As diferen�as entre as condi��es...
0624#STR0624#ALL#A diferen�as entre as condi��es efectivamente negociadas com os fornecedores
0625#STR0625#ALL# e as condi��es reais das compras devem ser devidamente analisadas pelos
0626#STR0626#ALL# n�veis apropriados e ac��o correctiva cab�vel deve ser tomada.
0627#STR0627#ALL#A ger�ncia de Compras dever� analisar as diferen�as de pre�o, quantidade...
0628#STR0628#ALL# adequados obtidos do sistema. Tal an�lise dever� ser evienciada pelo visto do gerente.
0631#STR0631#ALL# departamento, a fim de verificar sua exatid�o em confronto com as condi��es controladas.
0632#STR0632#ALL#A inclus�o ou exclus�o...
0633#STR0633#ALL#A inclus�o ou exclus�o de um fornecedor no ficheiro de fornecedores autorizados deve
0634#STR0634#ALL# efectuar-se por  meio de um processo formal devidamente aprovado pela Ger�ncia de Compras.
0635#STR0635#ALL#Dentre as possibilidades...
0636#STR0636#ALL#Dentre as possibilidades, deve exisitir um rod�zio dos compradores em suas v�rias
0637#STR0637#ALL# �reas de compras, no departamento.
0638#STR0638#ALL#Toda a altera��o de dados...
0639#STR0639#ALL#Toda a altera��o de dados das ordens de compra deve ser formalmente aprovada
0640#STR0640#ALL# pelos n�veis hierarquicos adequados, antes de efectivada.
0641#STR0641#ALL#A fun��o de desenvolvimento...
0642#STR0642#ALL#A fun��o de desenvolvimento de novos fornecedores deve questionar continuamente
0644#STR0644#ALL#N�o devem ser permitidas...
0645#STR0645#ALL#N�o devem ser permitidas compras de itens pessoais para uso dos empregados,
0647#STR0647#ALL#O mais alto padr�o �tico...
0648#STR0648#ALL#O mais alto padr�o �tico dever ser observado no relacionamento com os
0649#STR0649#ALL# fornecedores. O recebimento de brindes e favores dos fornecedores �
0651#STR0651#ALL#Todos os compradores da companhia...
0652#STR0652#ALL#Todos os compradores da companhia devem obrigatoriamente assinar
0653#STR0653#ALL# a Declara��o de Conflito de Interesse e o C�digo de �tica da Companhia.
0654#STR0654#ALL#As transac��es contabil�sticas...
0655#STR0655#ALL#As transac��es contabil�sticas devem ser executadas de acordo com as
0656#STR0656#ALL# autoriza��es da administra��o.
0657#STR0657#ALL#As transac��es devem ser registradas...
0658#STR0658#ALL#As transac��es devem ser registradas necessariamente a fim de permitir o
0659#STR0659#ALL# preparo e elabora��o dos relat�rios cont�beis de acordo com os princ�pios
0660#STR0660#ALL# cont�beis ou outros crit�rios aplic�veis a estes relat�rios e manter controlo
0661#STR0661#ALL# sobre os activos da empresa.
0662#STR0662#ALL#O accesso aos activos da empresa...
0663#STR0663#ALL#O accesso aos activos da empresa somente ser� permitido de acordo com a aprova��o
0664#STR0664#ALL# e autoriza��o da administra��o.
0665#STR0665#ALL#Os regitos contabil�sticos dos activos...
0666#STR0666#ALL#Os registos contabil�sticos dos activos sejam periodicamente comparados com sua
0667#STR0667#ALL# exist�ncia f�sica e que sejam efectuados os ajustes necess�rios, a respeito
0668#STR0668#ALL# das diferen�as.
0669#STR0669#ALL#As opera��es do Departamento de Contab...
0670#STR0670#ALL#As opera��es do Departamento de Contab.devem estar suportadas por um
0671#STR0671#ALL# Manual de Procedimentos Cont�beis em que sejam especificados o uso adequado
0672#STR0672#ALL# das contas e o registo das transac��es.
0674#STR0674#ALL#Um plano de contas completo e actualizado dever ser mantido de acordo com os
0675#STR0675#ALL# princ�pios de contabilidade. Uma descri��o dos elem.a serem lan�ados nas contas
0676#STR0676#ALL# deve existir, afim de promover a consist�ncia dos registos. O nome das contas
0677#STR0677#ALL# deve expressar ao m�ximo e claramente a sua natureza.
0680#STR0680#ALL# todos os requisitos dos princ�pios de contab.e legisla��o locais.
0681#STR0681#ALL# Para ap�s, mediante ajustes, tamb�m preencher os requisitos dos princ�pos
0682#STR0682#ALL#Dentro do departamento de Contab...
0683#STR0683#ALL#Dentro do departamento de Contab.e Tesouraria, a segrega��o das fun��es de registo,
0684#STR0684#ALL# lan�amentos e reconcilia��es das transac��es e a cust�dia das propriedades da companhia e
0685#STR0685#ALL# fundamental a salvaguardas dos activos.
0686#STR0686#ALL#O accesso aos livros e registos...
0687#STR0687#ALL#O accesso aos livros e registos contab. deve ser limitado �s pessoas cujas
0689#STR0689#ALL#As decis�es sobre cobertura...
0690#STR0690#ALL#As decis�es sobre cobertura de seguros devem ser de responsabilidade dos n�veis
0691#STR0691#ALL# gerenciais adequados, de acordo com as pol�ticas da Companhia.
0692#STR0692#ALL#Os lan�amentos cont�beis devem...
0693#STR0693#ALL#Os lan�amentos cont�beis devem ser padronizados no tocante ao seu
0694#STR0694#ALL# conte�do e identifica��o. Eles devem ser expl�citos e suportados por dados
0695#STR0695#ALL# prontamente identific�veis. Todos os lan�amentos cont�beis devem ser revisados
0696#STR0696#ALL# e aprovados de acordo com os n�veis de responsabilidade pr�-estabelecidos,
0697#STR0698#ALL# obedecendo a uma adequada separa��o das fun��es.
0698#STR0699#ALL#Os relat�rios financeiros...
0699#STR0700#ALL#Os relat�rios finaceiros emitidos periodicamente devem ser suficientemente
0700#STR0701#ALL# informativos e detalhados, a fim de trazer � luz flutua��es anormais nas �reas
0701#STR0702#ALL# importantes da companhia. A compara��o dos resultados peri�dicos aos dados
0702#STR0703#ALL# prontamente identific�veis. Todos os lan�amentos cont.devem ser revisados,
0703#STR0704#ALL# previamente or�ados, o que deve ser efectuado pelos proprios departamentos.
0705#STR0706#ALL#As contas entre a Matriz e as co-irm�s devem ser reconciliadas mensalmente (Intercompany).
0706#STR0707#ALL#Os lan�amentos devem...
0707#STR0708#ALL#Os lan�amentos devem estar suportados por doucmenta��o original adequada.
0708#STR0709#ALL# Deve haver evid�ncia do processamento em todos os documentos (ex. carimbo LANCADO).
0709#STR0710#ALL#A ger�ncia de cont. dever�...
0710#STR0711#ALL#A ger�ncia de contabilidade dever� dispor de uma listagem a fim de controlar
0711#STR0712#ALL# o processamento de lan�amentos cont�beis-chave a serem efectuados mensalmente.
0712#STR0713#ALL#O formul�rio de resumo dos lanc�mentos...
0713#STR0714#ALL#O formul�rio de resumo dos lan�amentos deve trazer adequadamente
0714#STR0715#ALL# as aprova��es e vistos necess�rios quando do processamento.
0715#STR0716#ALL#Deve existir evid�ncia...
0716#STR0717#ALL#Deve existir evid�ncia sobre a an�lise e concilia��o mensal das contas.
0717#STR0718#ALL#A numera��o autom�tica...
0718#STR0719#ALL#A numera��o autom�tica de lan�amentos contab.efectuada pelo sistema
0719#STR0720#ALL#deve ser objecto de controlos adequados a fim de prevenir a sua duplicidade.
0721#STR0722#ALL#Os livros fiscais devem ser periodicamente reconciliados com registos
0722#STR0723#ALL# contab.e os ajustes devem ser efectuados dentro do per�odo em questao.
0723#STR0724#ALL#As convers�es dos demonstrativos...
0724#STR0725#ALL#As convers�es dos demonstrativos financeiros para outras moedas devem
0725#STR0726#ALL# seguir os procedimentos crialmente aceitos (FASB 08,52,95 e 109,IAS,etc.)
0726#STR0727#ALL#E responsabilidade da ger�ncia...
0727#STR0729#ALL# os lan�amentos de despesas ao seu departamento s�o realmente de sua compet�ncia
0728#STR0730#ALL# A an�lise efectuada deve ser evidenciada de forma apropriada.
0729#STR0731#ALL#Os pedidos de lan�amentos...
0730#STR0732#ALL#Os pedidos de lan�amentos de reclassifica��o de despesas pelos departamentos
0731#STR0733#ALL# devem ser emitidos por escrito e aprovados no m�nimo pelo n�vel de supervis�o.
0732#STR0734#ALL#A an�lise do excesso de despesas...
0733#STR0735#ALL#A an�lise do excesso de despesas em compara��o ao or�ado deve ter efectuada e
0734#STR0736#ALL# investigada sua causa para ac��es correctivas cab�veis e obten��o de base de informa��es.
0735#STR0737#ALL#E de responsabilidade da ger�ncias...
0736#STR0738#ALL#E de responsabilidade da ger�ncias departamentais a an�lise das possibilidades de
0737#STR0739#ALL# redu��o de custos dentro de seus departamentos.
0738#STR0740#ALL#As contas telef�nicas devem...
0739#STR0741#ALL#As contas telef�nicas devem ser analisadas pelos departamentos utilizadores. O uso dos
0740#STR0742#ALL# telefones e internet dever ser restrito aos assuntos de interesse da companhia
0741#STR0743#ALL# e controlado efectivamente.
0742#STR0744#ALL# de contabilidade da Matriz se no exterior.
0743#STR0745#ALL#Preencha os requisitos exigidos...
0744#STR0746#ALL#Preencha os requisitos exigidos pelas leis nacionais e pelos princ�pios de
0745#STR0747#ALL# contabilidade crialmente aceitos.
0747#STR0749#ALL#Fornece dados consistentes na determina��o dos valores do invent�rio
0748#STR0750#ALL# dos resultados da companhia e para a elabora��o de relat�rios gerenciais.
0749#STR0751#ALL#Fornece dados consistentes e �geis...
0750#STR0752#ALL#Fornece dados consistentes e �geis para as �reas de marketing e vendas
0751#STR0753#ALL# para determina��o do pre�os dos artigos finais.
0753#STR0755#ALL#Registra e fornece dados para um adequado controlo dos custos e para a
0754#STR0756#ALL# a tomada de decis�es na otimiza��o da utiliza��o dos recursos existentes.
0756#STR0758#ALL#O sistema de custos deve ser integrado � contabilidade da empresa.
0757#STR0759#ALL#O sistema deve oferecer aos �rg�os...
0758#STR0760#ALL#O sistema deve oferecer aos �rg�os governamentais dados consistentes para
0759#STR0761#ALL# pleitear poss�veis aumentos de pre�os.
0760#STR0762#ALL#Os m�todos de avalia��o de custos...
0761#STR0763#ALL#Os m�todos de avalia��o de custos devem ser definidos pela Controladoria
0762#STR0764#ALL# e seguir�o as determina��es da administra��o em conjunto com as normas
0763#STR0765#ALL# da Matriz e em sintonia com legisla��o legal.
0765#STR0767#ALL#A criar registos de pontos de controle...
0767#STR0769#ALL#Aquisi��o de propriedades, mao de obra; bens e servi�os; pagamento das compras.
0768#STR0770#ALL# Classifica��o, preparo de controlos e informa��o do que foi comprado e do que foi pago.
0769#STR0771#ALL# Requisi��o de compras; ordem de compras; relat�rios de despesas; relat�rio de recebimentos.
0770#STR0772#ALL# Factura do fornecedor; cartas de correc��o de facturas.
0771#STR0773#ALL# Requisi��es e c�pias de cheques; resumos cont�beis (vouchers); autoriza��o para despesas.
0772#STR0774#ALL# Autoriza��es de gastos de capital; documenta��o legal do departamento de pessoal.
0773#STR0775#ALL# Registos de ponto; autoriza��es para horas extras; relat�rios de folha de pagamento.
0774#STR0776#ALL# Notas de d�bito/cr�dito;romaneios;relat�rios da portaria.
0776#STR0778#ALL#Concess�o de cr�dito; adminstra��o e controle dos pedidos de clientes.
0777#STR0779#ALL# Facturamento; expedi��o; controlo e administra��o de comiss�es
0778#STR0780#ALL# Controlo e administra��o de garantias;contas a receber;cobran�a e recebimentos de caixa.
0779#STR0781#ALL# Correc��o de facturas; custos e forma��o de pre�os; vendas e sua administra��o.
0780#STR0782#ALL# Recebimentos de caixa; provis�es para devedores duvidosos; liquida de contas a receber.
0781#STR0783#ALL# Cobran�as judiciais; administra��o tribut�ria; provis�es para despesas com garantias
0782#STR0784#ALL#PROCESSO DE PRODU��O
0783#STR0785#ALL#Controlo da produc�o; contabilidade de custos.
0784#STR0786#ALL# Administra��o de estoques; invent�rios.
0785#STR0787#ALL# Manuten��o de Ativos
0786#STR0788#ALL#Controlos de ponto; requisi��o de materiais; ordens de produ��o
0787#STR0789#ALL# Controlos de sucata; mapas de custeio
0788#STR0790#ALL# Autoriza��es de ajuste de invent�rios
0789#STR0791#ALL# Autoriza��es para desepesas de capital
0790#STR0792#ALL# Autoriza��o de movimenta��o de activos
0791#STR0793#ALL#AQUISI�AO DE PROPRIEDADES
0792#STR0794#ALL#AQUISI��O DE M�O-DE-OBRA
0793#STR0795#ALL#AQUISI��O DE BENS E SERVI�OS
0795#STR0797#ALL#CLASSIFICA��O
0796#STR0798#ALL#PREPARO DE CONTROLOS
0798#STR0800#ALL#CONCESS�O DE CR�DITO
0799#STR0801#ALL#ADMINISTRA��O E CONTROLE PV
0800#STR0802#ALL#FACTURAMENTO
0801#STR0803#ALL#EXPEDI��O
0802#STR0804#ALL#CONTROLO DA PRODU��O
0803#STR0805#ALL#CONTABIL.DE CUSTOS
0804#STR0806#ALL#ADMINISTRA��O DE STOCKS
0805#STR0807#ALL#INVENT�RIOS
0806#STR0808#ALL#MANUTEN��O DE ATIVOS
0807#STR0809#ALL#Criando registos dos sub-processos...
0808#STR0810#ALL#Controlos de actividades? (S/N - Descreva)
0809#STR0811#ALL#Observa��o:
0810#STR0812#ALL#Poss�veis riscos? (S/N - Classifique)
0811#STR0813#ALL#Pontos de controlo? (S/N - Classifique)
0812#STR0814#ALL#Evid�ncias? (S/N - Classifique)
0814#STR0816#ALL#N�o
0815#STR0817#ALL#N�o se aplica
0816#STR0818#ALL#Criando registos das quest�es...
0817#STR0819#ALL#Assegurar-se da real necessidade de aquisi��o dos bens e servi�os
0818#STR0820#ALL#Determinar um n�vel �timo para quantidade de compra, prazos de entrega
0820#STR0822#ALL#Obter pre�os competitivos e o melhor valor nas compras efectuadas
0821#STR0823#ALL#Estabelecer rela��es com fornecedores qualificados que possam
0822#STR0824#ALL# fornecer servi�os e bens permanentemente nos padr�es de qualidade adotados.
0823#STR0825#ALL#Assegurar que os fornecedores s�o respons�veis a conseguir as
0824#STR0826#ALL# especifica��es de qualidade e t�m comprometimento na solu��o de poss�veis
0825#STR0827#ALL# problemas de qualidade de seus artigos.
0826#STR0828#ALL#Minimizar as conting�ncias potenciais inseridas nos contratos
0829#STR0831#ALL# ou servi�os prestados est�o de acordo com as especifica��es negociadas.
0830#STR0832#ALL#Assegurar que artigos com defeito, qualidade inferior ou incorretos
0834#STR0836#ALL#Verifica��o da factura do fornecedor quanto a precos corretos,
0835#STR0837#ALL# quantidade, especifica��es de qualidade e condi��es de compra.
0836#STR0838#ALL#Assegurar que todos os pagamentos efectuados aos fornecedores
0837#STR0839#ALL# representam correctamente os pre�os e quantidades por eles fornecidos.
0838#STR0840#ALL#Assegurar que a empresa receba efectivamente todos os cr�ditos por diferen�as
0839#STR0841#ALL# de quantidades, rejei��o por qualidade ou especifica��es de bens e servi�os.
0840#STR0842#ALL#Assegurar que todos os pagamentos s�o registrados devidamente.
0841#STR0843#ALL#Assegurar que todos os pedidos dos clientes sejam registrados
0842#STR0844#ALL# com as informa��es completas.
0843#STR0845#ALL#Assegurar que todos os pedidos recebam uma classifica��o e
0845#STR0847#ALL#Assegurar que todos os pedidos recebam uma classifica��o e
0846#STR0848#ALL#Assegurar que todos os pedidos e embarques estejam completos e correctos.
0847#STR0849#ALL#Assegurar que todos os facturamentos embarcados sejam processados devidamente.
0848#STR0850#ALL#Assegurar que todos os elem.atendidos sejam facturados.
0849#STR0851#ALL#Assegurar que somente o que � atendido � facturado.
0850#STR0852#ALL#Assegurar que todas as facturas trazem seus pre�os correctos.
0851#STR0853#ALL#Assegurar que os custos de expedi��o sejam minimizados.
0852#STR0854#ALL#Assegurar que todas as facturas s�o devidamente lan�adas no contas
0854#STR0856#ALL#Assegurar que os recebimentos de caixa s�o processados e depositados.
0855#STR0857#ALL#Assegurar que todos os elem.devolvidos s�o processados novamente
0856#STR0858#ALL# para dar entrada nos stocks.
0857#STR0859#ALL#Assegurar que os cr�ditos s�o prontamente lan�ados na conta do cliente.
0858#STR0860#ALL#Assegurar que os todas as contas a receber s�o cobradas.
0859#STR0861#ALL#O que, quanto e quando determinados artigos devem ser
0860#STR0862#ALL# fabricados, tem que ser de acordo com o autorizado pela administra��o.
0861#STR0863#ALL#Quando e em quais condi��es a venda de activos da empresa
0862#STR0864#ALL# deve ser efectuada, conforme autoriza��o da administra��o.
0863#STR0865#ALL#Ajustes de invent�rio devem ser feitos com a autoriza��o
0864#STR0866#ALL# da administra��o.
0866#STR0868#ALL# � contab.
0868#STR0870#ALL# administra��o.
0869#STR0871#ALL#Montantes, o tempo e as condi��es de empr�stimos devem
0870#STR0872#ALL# ser autorizados pela adiministra��o.
0871#STR0873#ALL#O processamento das transac��es deve ser executado conforme
0872#STR0874#ALL# o estabelecido pela administra��o.
0876#STR0878#ALL# somente com autoriza��o.
0877#STR0879#ALL#A criar registos do objectivos...
0879#STR0881#ALL#Incorpora tecnologia, desenvolve e tamb�m a implementa, para que
0880#STR0882#ALL# os artigos, processos e servi�os sejam executados com qualidade.
0882#STR0884#ALL#As marcas s�o o maior patrim�nio. Elas carregam a reputa��o;
0883#STR0885#ALL# s�o os lastros. Proteg�-las � responsabilidade de cada um dos colaboradores.
0884#STR0886#ALL#CLIENTES-PDV-LOG�STICA
0885#STR0887#ALL#Os clientes s�o o elo com os consumidores e merecem
0886#STR0888#ALL# constante suporte, apoio comercial e de marketing. N�o podem e nem devem ficar
0888#STR0890#ALL#CONSUMIDORES-LOG�STICA
0889#STR0891#ALL#Os consumidores s�o os verdadeiros patr�es. Sua
0890#STR0892#ALL# crescente prefer�ncia pelos artigos � a principal meta. Por esta raz�o, a
0891#STR0893#ALL# log�stica/distribui��o n�o pode falhar.
0894#STR0896#ALL# urg�ncia e paradigma nas grandes e pequenas a��es do cotidiano, bem como
0895#STR0897#ALL# o sentimento de 'dono do neg�cio'.
0897#STR0899#ALL#O lucro representa a garantia do cont�nuo
0898#STR0900#ALL# crescimento da empresa. O desperd�cio e as perdas devem ser controlados
0899#STR0901#ALL# e evitados, tanto os directos como os indirectos.
0900#STR0902#ALL#A criar a tabela dos FCS...
0901#STR0903#ALL#Rel. SOLICITA��O DE COMPRAS
0902#STR0904#ALL#Rel. DOCT.DE ENTRADA
0903#STR0905#ALL#Rel. PEDIDO DE COMPRAS
0904#STR0906#ALL#Rel. PEDIDOS EM ABERTO
0905#STR0907#ALL#Rel. DE COTA��ES
0906#STR0908#ALL#Rel. COTA��ES EM ABERTO
0908#STR0910#ALL#FACT.DE DEVOLU��O
0909#STR0911#ALL#ELEM.DA FACT.
0910#STR0912#ALL#Rel. DIVERG�NCIA SCxPC
0911#STR0913#ALL#ELEM.POR PONTO DE PEDIDO
0912#STR0914#ALL#A criar a tabela de evid�ncias...
 

ICEXFIL_RU.TRES

 0001#STR0001#ALL#����� 
0002#STR0002#ALL#��� 
0003#STR0003#ALL#���
0004#STR0004#ALL#��������
0005#STR0005#ALL#�������
0006#STR0006#ALL#���.-���
0007#STR0007#ALL#Multi-discipline Committee Register
0008#STR0008#ALL#User+Level already exists in the committee!
0009#STR0009#ALL#INTEREST RATES RISK
0010#STR0010#ALL#This can be defined as the loss risk in economic value of a portfolio, due to effects of edverse changes in interest rates.
0011#STR0011#ALL#1) Eventual loss of market value in government (BBCs, Brady bonds, etc.) or private securities
0012#STR0012#ALL#2) Raising of funding cost
0013#STR0013#ALL#3) Drop in reinvestment rate
0014#STR0014#ALL#Drop in financial profitability
0015#STR0015#ALL#EXCHANGE RATE RISK
0016#STR0016#ALL#This can be defined as the loss risk due to adverse changes in exchange rates.
0017#STR0017#ALL#1) Variation in NTN-Ds,NBC-Es and NBC-Fs prices of international assets traded in foreign currency due to relative currency appreciation/deppreciation.
0018#STR0018#ALL#2) Disconnections of indexed portfolio related to a foreign curency
0019#STR0019#ALL#COMMODITIES RISK
0020#STR0020#ALL#This can be defined as the loss risk due to adverse changes in market value of commodities portfolios.
0021#STR0021#ALL#1) Price variation o portfolios constituted by gold, silver, platin, soy, cocoa, etc.
0022#STR0022#ALL#STOCK RISKS
0023#STR0023#ALL#This can be defined as the loss risk due to changes in stock market value.
0024#STR0024#ALL#1) Variation in prices of portfolios composed by stocks from companies such as Petrobras, PN, Vale PN, Eletrobras PNB ADR from Usiminas PN, etc.
0025#STR0025#ALL#Drop of financial profitability and liquidity
0026#STR0026#ALL#RISK OF LIQUIDITY
0027#STR0027#ALL#It may be defined as risk of losses because of the impossibility of undoing quickly a position or obtaining 'Funding', due to market conditions.
0028#STR0028#ALL#1) Brazilian Eurobond portfolios, blue chips and secondary stocks, some future contracts negotiated in BM&F, etc.
0029#STR0029#ALL# 2) Situations in which 'postponing' debts in financial markes is not possible
0030#STR0030#ALL#3) Adjustments of margins that use intitution liquidity
0031#STR0031#ALL#RISK OF DERIVATIVES
0032#STR0032#ALL#This can be defined as the loss risk due to use of derivatives (whether for speculation or hedge).
0033#STR0033#ALL#1) Variations of value of positions of option, futures, swaps contracts, etc...
0034#STR0034#ALL#HEDGE RISK
0035#STR0035#ALL#This can be defined as the loss risk due to misuse of instruments for hedge.
0036#STR0036#ALL#RISK OF CONCENTRATION
0037#STR0037#ALL#This can be defined as the loss risk due to lack of diversification of investment portfolios market risk.
0038#STR0038#ALL#1) Investments excessively concentrated in few indexes, currencies, assets, due dates, etc.
0039#STR0039#ALL#RISK OF DEFAULT
0040#STR0040#ALL#It may be defined as risk of loss by impossibility of payment of borrower, counterpart of a contract or issuer of a bill.
0041#STR0041#ALL#1) Non-payment of interests and/or principal of personal credit, loan to legal entity, credit card, leasing, etc.;
0042#STR0042#ALL# 2) Non-payment of interests and/or principal of fixed income securities (national/international public/private) by issuer
0043#STR0043#ALL#Flight in availability of income in cash flow
0044#STR0044#ALL#RISK OF CREDIT DEGRADATION
0045#STR0045#ALL#It may be defined as risk of loss by worsening of credit quality of borrower, counterpart of transaction or issuer of a bill, considering a reduction of bond value.
0046#STR0046#ALL#1) Losses in corporative and/or sovereign bills through rating reduction of issuer country.
0047#STR0047#ALL#Decrease of obligations value
0048#STR0048#ALL#RISK OF GUARANTEE DEGRADATION
0049#STR0049#ALL#It may be defined as risk of loss due to reduction of guarantees offered by a borrower, conterpart of transaction or bill issuer.
0050#STR0050#ALL#1) Loans whose guarantees no longer exist; 2) Depreciation in guarantees value deposited in derivatives exchange
0051#STR0051#ALL#SOVEREIGN RISK
0052#STR0052#ALL#It may be defined as risk of loss due to impossibility of payment by a borrower, conterpart of a contract or bill issuer, honoring commitments because of restrictions imposed by host country.
0053#STR0053#ALL#1) Transactions that involve international transfers of bills or exchange.
0054#STR0054#ALL#Loss of obligations and rights
0055#STR0055#ALL#RISK OF CREDITOR
0056#STR0056#ALL#It may be defined as risk of losses due to non-compliance of transaction creditor, enhanced when contractdoes not consider liquidation agreement by compensation of rights and obligations (netting agreement).
0057#STR0057#ALL#1) Repurchase transactions which do not consider netting of rights and obligations, in opposition to (ISMA Agreements).
0058#STR0058#ALL#RISK OF CONCENTRATION CREDIT
0059#STR0059#ALL#This can be defined as the loss risk due to lack of diversification of investment credit risk.
0060#STR0060#ALL#1) Concentrate loans in a few segments of Economy, assets classes, etc.; 2) Have substantial part of the assets of a debtor
0061#STR0061#ALL#Flight of investors to other institutions
0062#STR0062#ALL#RISK OF OVERLOAD
0063#STR0063#ALL#This can be defined as the loss risk of overload in systems of electricity, telephone, data processing, etc.
0064#STR0064#ALL#1) Non-operational systems in bank offices due to information accrual in communication channels with customer service center; 2) Phone lines constantly busy.
0065#STR0065#ALL#Commitment in quality of provided services
0066#STR0066#ALL#RISK OF OBSOLESCENCE
0067#STR0067#ALL#This can be defined as the loss risk for rare substitution of equipment and/or old softwares.
0068#STR0068#ALL#1) Software versions not compatible with old hardware;2) Impossibility of integrating computer systems developed in different software versions.
0069#STR0069#ALL#Impairment in production and/or quality of provided services
0070#STR0070#ALL#RISK OF PROMPTNESS AND RELIABILITY
0071#STR0071#ALL#This can be defined as the loss risk once information cannot be received, processed, stored and transmitted on a timely and trustful basis.
0072#STR0072#ALL#1) Situations in which information consolidated about base exposition cannot be obtained in time to be analyzed;2) Impossibility of giving acurate information in certain hours due to database update accomplished by process in batch.
0073#STR0073#ALL#RISK OF EQUIPMENT
0074#STR0074#ALL#This can be defined as the loss risk due to failure in equipment of electricity, telephone data processing and transmission, security, etc.
0075#STR0075#ALL#1) Computers network attacked by virus; 2) Damaged hard disks; 3) Non-operational telephony due to lack of maintenance.
0076#STR0076#ALL#Drop in production and quality of services and rework.
0077#STR0077#ALL#RISK OF NON-INTENTIONED MISTAKE
0078#STR0078#ALL#This can be defined as the loss risk resulting from mistake, omission, distraction or negligence of employees working with telephones, security, etc.
0079#STR0079#ALL#1) Bad service of account holders or customers (unwillingness, lack of information, etc); 2) Posicion of treasury in market opposed to specification of Investiment Commission.
0080#STR0080#ALL#Drop in quality of services provided.
0081#STR0081#ALL#RISK OF FRAUD
0082#STR0082#ALL#This can be defined as the loss risk due to fraudful behavior (adulteration of controls, intentional failure to comply with company's rules, deviation of values, disclosure of incorrect information, etc).
0083#STR0083#ALL#1) Money deviation of bank office or central cash; 2) Acceptance of customers 'incentives' in order to offer high amount of credit.
0084#STR0084#ALL#Overall loss to the company.
0085#STR0085#ALL#RISK OF QUALIFICATION
0086#STR0086#ALL#This can be defined as the loss risk resuting from employees performing tasks to which they have no appopriate skills.
0087#STR0087#ALL#1) Use of hedge strategy with derivatives, without limitations operator's awareness.
0088#STR0088#ALL# 2) Calculation of losses & profits in portfolios, without knowing markets;
0089#STR0089#ALL# 3) Begin operations in 'fancy' markets, not considering teams (back-office and front-office) properly prepared.
0090#STR0090#ALL#Loss in services quality.
0091#STR0091#ALL#RISK OF PRODUCTS & SERVICES
0092#STR0092#ALL#This can be defined as the loss risk resulting from inappropriate product sale or service provision or if these services did not meet customer's demands and needs.
0093#STR0093#ALL# 1) Shipment of credit card without customer previous approval; 2) Recommend to customers with conservative profile investments in funds of derivatives leveraged by a good performance in recent past of such funds.
0094#STR0094#ALL#Flight of customers to competitors.
0095#STR0095#ALL#REGULATION RISK
0096#STR0096#ALL#This can be defined as the loss risk due to changes, improper behavior or inexistence of rules for internal ou external control.
0097#STR0097#ALL#1) Change of ranges of guarantee or limits of oscillation in derivatives exchanges without prior notice to market; 2) Front-office in charge of Back-Office operation.
0098#STR0098#ALL#Failure in operational process.
0099#STR0099#ALL#RISK OF MODELING
0100#STR0100#ALL#This can be defined as the loss risk due to incorrect development, use or interpretation of results provided by models, including use of incorrect data.
0101#STR0101#ALL#1) Use software purchased by third parties not knowing its limitations; 2) Use mathematical models not knowing its simplifying hypotheses.
0102#STR0102#ALL#Drop in services or production quality.
0103#STR0103#ALL#RISK OF FINANCIAL SETTLEMENT
0104#STR0104#ALL#This can be defined as the loss risk due to failure in procedures and control of transactions finalization.
0105#STR0105#ALL#1) Shipment or receipt of foreign exchange in places with different time zones, holidays, operational rules, etc.
0106#STR0106#ALL#Failure in operational processes.
0107#STR0107#ALL#SYSTEMIC RISK
0108#STR0108#ALL#This can be defined as the loss risk due to changes in operational environment.
0109#STR0109#ALL#1) Sudden change of operational limits in exchanges, damaging all financial institutions; 2) Unexpected change in corporate levies calculation base.
0110#STR0110#ALL#Income reduction in institutions.
0111#STR0111#ALL#RISK OF OPERATIONAL CONCENTRATION
0112#STR0112#ALL#This can be defined as the loss risk because it depends on few products, customers and/or markets.
0113#STR0113#ALL#1) Banks that only work financing customers of a given segment (for example, automobile industry and retailers).
0114#STR0114#ALL#Limited rentability.
0115#STR0115#ALL#IMAGE RISK
0116#STR0116#ALL#This can be defined as the loss risk due to changes of reputation with customers, competitors, government agencies, etc.
0117#STR0117#ALL#1) Rumours about the situation of an institution, provoking a rush for withdrawals.
0118#STR0118#ALL#Flight of customers and/or partners.
0119#STR0119#ALL#CATASTROPHE RISK
0120#STR0120#ALL#This can be defined as the loss risk due to catastrophes (natural or not).
0121#STR0121#ALL#1) Natural disasters (floods) that make harder daily operation of the institution or critical areas such as centers of data processing, telecommunications, etc.; 2) Destruction of institution assets due to disasters that impact civil structure of bui1) Natural disasters (floods) that make harder daily oper
0122#STR0122#ALL#Total or partial closure of operation
0123#STR0123#ALL#LEGISLATION RISK
0124#STR0124#ALL#This can be defined as the loss risk sue to sanctions by regulators and compensation for damages to third parties because of violation of current legislation.
0125#STR0125#ALL#1) Fines for non-compliance of liabilities; 2) Compensations payed to customers for non-compliance with legislation.
0126#STR0126#ALL#Law debts, reduction of profit
0127#STR0127#ALL#TAX RISK
0128#STR0128#ALL#This can be defined as the loss risk due to creation or new interpretation of tax incidence
0129#STR0129#ALL#1) Creation new taxes over assets and/or products; 2) Receipt of new contribution over incomes.
0130#STR0130#ALL#Tax debts, reduction of profit
0131#STR0131#ALL#CONTRACT RISK
0132#STR0132#ALL#This can be defined as the loss risk due to bad judgements resulting from contracts that are negligent, badly written or without appropriate legal backing
0133#STR0133#ALL#1) Person with no power to sign contracts representing institution; 2) Non-pront execution of guarantees, calling for legal actions; 3) Responsibilities covered in outsourcing contracts expressed subjectively.
0134#STR0134#ALL#Rights not received.
0135#STR0135#ALL#Wait!
0136#STR0136#ALL#Generating tables of risk...
0137#STR0137#ALL#There is definition of mission in organization...
0138#STR0138#ALL#Is there definition of mission in your organization? And in your department? Grade this control item in your organization:
0139#STR0139#ALL#There is an asserted policy defined...
0140#STR0140#ALL#Is there an asserted policy defined and spread about internal controls in your company? Give a grade:
0141#STR0141#ALL#Formal concordance related to ethical standards...
0142#STR0142#ALL#Formal concordance related to ethical standards established by corporation
0143#STR0143#ALL#Trustworthy personnel with hability...
0144#STR0144#ALL#Trustworthy personnel with necessary hability, training and experience to perform tasks satisfactorily.
0145#STR0145#ALL#Formal consent to policies...
0146#STR0146#ALL#Formal consent to policies of conflict of interests and business ethics established by the company.
0147#STR0147#ALL#An organizational plan...
0148#STR0148#ALL#An organizational plan (organization chart) that includes delegation and coordination of responsibilities defined with just segregation of incompatible duties.
0149#STR0149#ALL#A proper accounting structure...
0150#STR0150#ALL#An adequate accounting structure in each operational unit, including accounting and budget techniques, an appropriate chart of accounts, procedures manuals and, when applicable, detailed flowcharts of transactions.
0151#STR0151#ALL#Proper procedures for authorization...
0152#STR0152#ALL#Suitable procedures for authorization and approval of transactions
0153#STR0153#ALL#Register of transactions in reasonable details...
0154#STR0154#ALL#Record of transactions with reasonable and precise details, on a timely basis.
0155#STR0155#ALL#Complete review of report preparation...
0156#STR0156#ALL#Complete review of accounting and financial reports preparation, for internal and external use.
0157#STR0157#ALL#Proper physical instalation...
0158#STR0158#ALL#Appropriate physical facilities and safeguard to prevent improper assets movement and also to protect accounting records of the company
0159#STR0159#ALL#Regular monitoring...
0160#STR0160#ALL#Regular monitoring adapted by operational management
0161#STR0161#ALL#Review of systems and controls.
0162#STR0162#ALL#Review of company's systems and controls through an extensive auditing program, internal and external.
0163#STR0163#ALL#Auditing coordination...
0164#STR0164#ALL#Internal auditing coordination with external auditing through Controller
0165#STR0165#ALL#Evaluation continues...
0166#STR0166#ALL#Evaluation continues from cost/benefit relation of existing controls
0167#STR0167#ALL#Comprise of management levels.
0168#STR0168#ALL#Comprise of management levels in relation to internal controls designed to detect frauds and ilegal and unethical practices that risk company's concept.
0169#STR0169#ALL#Superior control.
0170#STR0170#ALL#Superior control and written authorization to any internal control trespasses of high importance to the company. This written authorization must be filed in Internal Auditing department.
0171#STR0171#ALL#Definition of responsibilities.
0172#STR0172#ALL#Definition of responsabilities and departmental functions must be expressed in an organization chart, containing appropriate descriptions of functions.
0173#STR0173#ALL#Manuals of detailed procedures.
0174#STR0174#ALL#Manuals of detailed procedures, supporting policies defined by the Board of Directors, must be developed in order to assure consistency in daily transactions processing. Whenever applicable, policies and procedures created by the head office must be Manuals of detailed procedures, supporting policies d
0175#STR0175#ALL#There must be an appropriate chart of accounts.
0176#STR0176#ALL#An adequate chart of accounts must exist, together with Accounting Manual with detailed procedures for registration in diverse accounts
0177#STR0177#ALL#An effective report system.
0178#STR0178#ALL#There must be effective management reports to supply consistent data to management. These reports must include Monthly Balance, Cash Flow, as well as operational reports
0179#STR0179#ALL#Elaboration of written instructions and flowchart to document order processing, purchase order, check request, cash receipts, etc. is useful to show failures of processing and internal controls. Practices and controls adopted will be well maintained Elaboration of writt
0180#STR0180#ALL#Elaboration of written instructions and flowchart to document order processing, purchase order, check request, cash receipts, etc. is useful to show failures of processing and internal controls. Practices and controls adopted will be well maintained Elaboration of writt
0181#STR0181#ALL#The following departments must be independent...
0182#STR0182#ALL#The following departments must be independent: Accounting, Invoicing, Credit and Collection, Purchase, Receipts, Accounts Receivable, Cash, Sales, Expedition, Production Planning; furthermore, ther must be proper function segregation.
0183#STR0183#ALL#Documents forwarding.
0184#STR0184#ALL#Referral of documents ad values directly to people authorized to receive them is important to protect internal controls.
0185#STR0185#ALL#Adapted controls must...
0186#STR0186#ALL#Proper controls must be exercised defining and delegating responsibilities in Company assets and funds, when people are hires for such positions. Employees with such responsibilities must take vacation annually while their obligations are accomplisheProper controls must
0187#STR0187#ALL#Appropriate physical security.
0188#STR0188#ALL#Adequate physical security must exercise over Company's facilities. Important accouting files must be protected from fire, flood, deterioration by other causes.
0189#STR0189#ALL#Any occurrence of deviation.
0190#STR0190#ALL#Any occurrence of assets deviations or fraudulent operations must be immediately reported to Controlling.
0191#STR0191#ALL#No employee...
0192#STR0192#ALL#No employee must disclose information or interview to media means without consulting higher levels.
0193#STR0193#ALL#Departments must not have...
0194#STR0194#ALL#There must be no duplicity of functions and controls in departments.
0195#STR0195#ALL#Legal department must control...
0196#STR0196#ALL#Law department shall control, according to determinations of Controlling, with relations with third parties shall be object of contract. Contracts, before being asserted, shall be analyzed by Law Department.
0197#STR0197#ALL#An appropriate procedure...
0198#STR0198#ALL#An adequate procedure shall exist regarding expiration 'follow-up' of such contracts and their renewal.
0199#STR0199#ALL#Use of departmental vehicles...
0200#STR0200#ALL#The use of departmental vehicles shall be restricted to Company's interests. Departmental management shall adopt controls adequate regarding its use. Vehicles shall be kept in Company's facilities hen they are not in use.
0201#STR0201#ALL#Company expects...
0202#STR0202#ALL#Company hopes a professional behavior from its employees regarding company external and internal environment.
0203#STR0203#ALL#All employees of the company...
0204#STR0204#ALL#Every Company employee must take vacation regularly.
0205#STR0205#ALL#Overtime execution...
0206#STR0206#ALL#Higher hierarchical levels shall approve previously and formaly to work overtime
0207#STR0207#ALL#Every change in register...
0208#STR0208#ALL#Proper levels shall approve formally every employee file change
0209#STR0209#ALL#Data which influence calculation...
0210#STR0210#ALL#Data that affect wage calculation must be kept constantly updated
0211#STR0211#ALL#Information file system...
0212#STR0212#ALL#Information file system must be updated and meet the requirements to accomplish department functions
0213#STR0213#ALL#It is Department's activity...
0214#STR0214#ALL#Delivering requirements of labor legislation is Personnel Management Department's duty in order to avoid duplicity and prevent its bad use.
0215#STR0215#ALL#Access to files and information...
0216#STR0216#ALL#Access to department information and files must be written to the person whose function was requested.
0217#STR0217#ALL#Salary changes...
0218#STR0218#ALL#Changes of wages, except those caused by collective labor agreement, shall be reviewed by Management upon proper report issued via systems.
0219#STR0219#ALL#Changes in register...
0220#STR0220#ALL#Changes made in employees register must be compared with original documents after they are processed in the computer. This comparison must be evidenced.
0221#STR0221#ALL#Provision of information for the system...
0222#STR0222#ALL#System information feeding shall be performed via original documents, in which authorizations were formally obtained.
0223#STR0223#ALL#Tables compilation...
0224#STR0224#ALL#Salary range tables compilation must comply with verification rules referring to its accuracy and it must be used confidentially.
0225#STR0225#ALL#New employees admission...
0226#STR0226#ALL#New employees admission must follow appropriate investigation, according to reasponsibilities to be assumed.
0227#STR0227#ALL#In compliance with policies...
0228#STR0228#ALL#In compliance with Head Office policies, the company has no prejudice,
0229#STR0229#ALL# discrimination or favor based on differences about race, sex, color, religion, origin, nationality or physical
0230#STR0230#ALL# deficiency, referring to any activities, including recruitment, selection, admission, transference, promotions, 
0231#STR0231#ALL#training, social benefits, life insurante and recreation programs, etc., must be conducted 
0232#STR0232#ALL# following this policy. All company employees must have a conduct according to this policy.
0233#STR0233#ALL#Existing benefits must...
0234#STR0234#ALL#Existing benefits must be spread and adequate for all personnel levels who have these rights.
0235#STR0235#ALL#Company will adopt a group of...
0236#STR0236#ALL#The company will use electronic attendance control, flexible work shift and overtime bank to avoid unexpected situations at work. All overtime hours must be previously approved by the management.
0237#STR0237#ALL#Adapted controls must be exercised...
0238#STR0238#ALL#Adequate controls must be exercised regarding Company's properties.
0239#STR0239#ALL#Assets movement...
0240#STR0240#ALL#Assets transactions among several cost centers of the Company must be governed and asserted to maintain control over their location.
0241#STR0241#ALL#Definition of what has to be capitalized...
0242#STR0242#ALL#Definition of what to be capitalized must follow legal regulation, as well as correction and depreciation methods
0243#STR0243#ALL#Sale or posting of any assets...
0244#STR0244#ALL#Sale or posting of any assets of the Company must be expressly and formally approved by controlling.
0245#STR0245#ALL#Assets purchase...
0246#STR0246#ALL#Assets purchase must follow proper approval processes and must execute immediate identification.
0247#STR0247#ALL#Purchases must not be accomplished directly by user department, but by Purchase Department
0248#STR0248#ALL# Company, except when expressly approved by Board of Directors.
0249#STR0249#ALL#All company's assets...
0250#STR0250#ALL#All company's assets must have an identification label. This identification must follow a numeric order
0251#STR0251#ALL# sequential, in which duplicity of files must not exist.
0252#STR0252#ALL#Inventory accounting files...
0253#STR0253#ALL#Inventory accounting files must be always updated, reflecting actual situation of Company's properties.
0254#STR0254#ALL# Complete list of existing assets must be available by Accounting.
0255#STR0255#ALL#Proper files must...
0256#STR0256#ALL#Proper files must be maintained on Company's assets by third parties. In balance, these assets
0257#STR0257#ALL# must be subject to physical count and confirmation of its existence.
0258#STR0258#ALL#Acquisition of any fixed assets...
0259#STR0259#ALL#Acquisition of any fixed assets must follow approval criteria demanded when issuing Authorization document to
0260#STR0260#ALL# Assets Purchase.
0261#STR0261#ALL#Internal Auditing aims at...
0262#STR0262#ALL#Internal Auditing aims at make an independent evaluation of diverse operations and controls of the company,
0263#STR0263#ALL# in order to define if procedures and policies are being followed, if established standard processes are being carried out, if
0264#STR0264#ALL#resources are being used effectively and economically, and if company goals are being achieved.
0265#STR0265#ALL#Internal Auditing function...
0266#STR0266#ALL#Internal Auditing function will report to highest level of organization
0267#STR0267#ALL#Internal auditors...
0268#STR0268#ALL#Internal auditors will have unrestricted access to any documents that are personal or property of the Company.
0269#STR0269#ALL#Auditing function shall...
0270#STR0270#ALL#Auditing function shall always be beyond simple checking whether rules are adequate and objectives
0271#STR0271#ALL# have been accomplished. It must optimize operational efficiency in the company.
0272#STR0272#ALL#It shall check...
0273#STR0273#ALL#It shall check whether laws and internal and external regulations have been followed and whether
0274#STR0274#ALL# reports and financial controls are accurate and adapted.
0275#STR0275#ALL#It will review management of personal resources...
0276#STR0276#ALL#It will review management of financial, material and personal resources to identify possible failures of its use,
0277#STR0277#ALL# and allow its correction and optimization.
0278#STR0278#ALL#And management responsibility that every Department will be sure that
0279#STR0279#ALL#It will evaluate plans and targets in order to determine if objectives are achieved.
0280#STR0280#ALL#It must have good relationship...
0281#STR0281#ALL#It must have good relationship with External auditing, coordinating its work in order to have a better group result.
0282#STR0282#ALL#Every bank account...
0283#STR0283#ALL#Every bank account must be previously authorized by the board of directors, and every bank account must have its purpose explained.
0284#STR0284#ALL#Must not be maintained...
0285#STR0285#ALL#Inactive bank accounts must not be maintained.
0286#STR0286#ALL#Receipt liabilities...
0287#STR0287#ALL#Receipt liability and value deposits must be centered in a small number of people and functions
0288#STR0288#ALL# must be segregated.
0289#STR0289#ALL#There must have a system...
0290#STR0290#ALL#There must have a system of internal conferences in Treasury department
0291#STR0291#ALL#, in accordance with possible concerning human resources.
0292#STR0292#ALL#Employees with primary responsabilities...
0293#STR0293#ALL#Employees with primary responsibilities concerning cash must be
0294#STR0294#ALL# safe and covered by insurance, and must take vacation annually,
0295#STR0295#ALL# when employee's activities must be done by a substitute person.
0296#STR0296#ALL#Treasury department employees...
0297#STR0297#ALL#Treasury department employees must not perform functions that do not pertain to
0298#STR0298#ALL#department, according to human resourcer availability.
0299#STR0299#ALL#There must have independent records...
0300#STR0300#ALL#There must have independent records of Treasury accounting, about
0301#STR0301#ALL# bills and values kept in the department and periodically there must be
0302#STR0302#ALL# a count procedure and conciliation with accounting.
0303#STR0303#ALL#Every and any loan...
0304#STR0304#ALL#Every and any bank loan must be approved.
0305#STR0305#ALL#A Power of Attorney shall be elaborated...
0306#STR0306#ALL#A Power of Attorney shall be elaborated specifying
0307#STR0307#ALL# who are the people that can sign on behalf of the company
0308#STR0308#ALL# and what are their limits. Only group signatures shall be used beyond a certain limit
0309#STR0309#ALL# and the two highest positions available at the moment shall sign it.
0310#STR0310#ALL# Every authorized person shall have a copy of this power of attorney.
0311#STR0311#ALL#With the exit of any person...
0312#STR0312#ALL#With the exit of any person with power of attorney, there must be control over
0313#STR0313#ALL# its cancellation, which must be done immediately in the base.
0314#STR0314#ALL#All advance to employees...
0315#STR0315#ALL#All advance to employees or to third partied shall be done upon a form
0316#STR0316#ALL# adequate, in which proper management level approvals are evident.
0317#STR0317#ALL#Credit limits to customers...
0318#STR0318#ALL#Credit limits to customers shall be previously approved and reevaluated
0319#STR0319#ALL# periodically by Financial Board of Directors. Excess of determined limits shall
0320#STR0320#ALL# be approved by adequate positions.
0321#STR0321#ALL#Credit concession to customers...
0322#STR0322#ALL#Credit concession to customers must have criteria and be covered by actual guarantees
0323#STR0323#ALL# in accordance with Financial Board of Directors determinations.
0324#STR0324#ALL#The department shall constantly...
0325#STR0325#ALL#The department shall constantly update information and data
0326#STR0326#ALL# related to financial and economical situation of actual customers.
0327#STR0327#ALL#Relations company-distributor...
0328#STR0328#ALL#Relations company-distributor shall be supported
0329#STR0329#ALL# by contract, defining responsibilities, rights and obligations of the parties.
0330#STR0330#ALL#Extension of terms...
0331#STR0331#ALL#Extension of terms of bills shall be properly supported and its approvals
0332#STR0332#ALL# shall be shown by management.
0333#STR0333#ALL#Accounting positions...
0334#STR0334#ALL#Accounting positions of distributor registrations must be periodically compared
0335#STR0335#ALL# with accounting positions of the Company.
0336#STR0336#ALL#Department function...
0337#STR0337#ALL#Optimizing the use of cash charged is department function, through immediate communications
0338#STR0338#ALL# with bank network and Company Treasury.
0339#STR0339#ALL#Approval of Orders...
0340#STR0340#ALL#Approval of Billing Orders shall havecriteria and be adequate
0341#STR0341#ALL#A strict sequential control...
0342#STR0342#ALL#An strict numeric sequential control over bills and trade notes issue must be established.
0343#STR0343#ALL#Trade notes that were issued and not negotiated...
0344#STR0344#ALL#Trade notes that were issued and not negotiated must be kept in a safe, 
0345#STR0345#ALL# to which access must be restrited and whose combination must be changed periodically.
0346#STR0346#ALL#Bills must be endorsed...
0347#STR0347#ALL#Bills must be endorsed only after they have been effectively negotiated.
0348#STR0348#ALL#Use of automatic signatures...
0349#STR0349#ALL#Use of automatic signatures must be properly protected.
0350#STR0350#ALL#Bills posting must...
0351#STR0351#ALL#Bills posting must be appropriately supported by collection bank notices.
0352#STR0352#ALL#System access...
0353#STR0353#ALL#System access must be restricted only to authorized people.
0354#STR0354#ALL#Distributers shall...
0355#STR0355#ALL#Distributers shall be instructed and send possible payments
0356#STR0356#ALL#in check directly to Treasury.
0357#STR0357#ALL#Entries of bad debts...
0358#STR0358#ALL#Entries of bad debts in Allowance for Doubtful accounts
0359#STR0359#ALL#must be done only if there are no more real possibilities
0360#STR0360#ALL# of collection, and must be approved by Treasury and Controlling.
0361#STR0361#ALL#Any bill cancellation...
0362#STR0362#ALL#Any bill cancellation must be extensively supported and approved
0363#STR0363#ALL#by adequate management levels.
0364#STR0364#ALL#There must have a monthly reconciliation...
0365#STR0365#ALL#There must have a monthly reconciliation of accounts receivable status with accounting records.
0366#STR0366#ALL#Advances to employees...
0367#STR0367#ALL#Advances to employees must be done through an appropriate form
0368#STR0368#ALL# that brings formal approval of adequate management levels
0369#STR0369#ALL#Settlement of travel expenses...
0370#STR0370#ALL#Settlement of travel expenses must be done instantly, up to three days
0371#STR0371#ALL#after travel finished.
0372#STR0372#ALL#Company must avoid...
0373#STR0373#ALL#Company must avoid travel advances whenever possible, adopting immediate refund
0374#STR0374#ALL#of expenses presented by employee, encouraging use of corporate credit card
0375#STR0375#ALL# or employee's credit card.
0376#STR0376#ALL#Filling of Travel Reports...
0377#STR0377#ALL#Filling of Travel Reports and processing of travel expenses
0378#STR0378#ALL#must follow procedures issued by Controlling and approved by the Board of Directors.
0379#STR0379#ALL#Periodically, balance status...
0380#STR0380#ALL#Periodically, balance and employee's travel expenses status must be
0381#STR0381#ALL# reconciled and, annually, confirmed by them, formally.
0382#STR0382#ALL#Company forms partnerships...
0383#STR0383#ALL#Company forms partnerships with hotels to be used by employees in travels,
0384#STR0384#ALL# in order to keep the partnership with hotel segment and extract possible discount from it.
0385#STR0385#ALL#Credit card issue...
0386#STR0386#ALL#The company's credit card must be issued to an employee after
0387#STR0387#ALL#an express formal authorization from Controlling and Board of Directors.
0388#STR0388#ALL#There must be a control...
0389#STR0389#ALL#There must be a control centered on use of credit cards
0390#STR0390#ALL# of the Company. Controller will have such responsibility.
0391#STR0391#ALL#Credit cards...
0392#STR0392#ALL#Credit cards in Company's name must not be used for
0393#STR0393#ALL# payment of personal accounts, despite post refund.
0394#STR0394#ALL#Individual positions...
0395#STR0395#ALL#Individual positions of employees, users of credit card
0396#STR0396#ALL# of the Company, shall be reconciled periodically.
0397#STR0397#ALL#The use of credit cards...
0398#STR0398#ALL#The use of credit cards of the Company shall be formally supported
0399#STR0399#ALL# by original and adequate receipts. Posting of employee's account shall
0400#STR0400#ALL# happen only upon presentation of documentation and report of expenses.
0401#STR0401#ALL#With the exit of an employee...
0402#STR0402#ALL#With the exit of an employee who uses credit card
0403#STR0403#ALL# of the Company, there must be control of its previous cancelation.
0404#STR0404#ALL#Organization and its employees...
0405#STR0405#ALL#Organization and its employees must meet all legal requirements
0406#STR0406#ALL#applicable to highest patterns of the area in which they are effective.
0407#STR0407#ALL#Use of organization incomes...
0408#STR0408#ALL#Use of organization incomes to any ilegal or improper purpose
0409#STR0409#ALL#is extremely forbidden.
0410#STR0410#ALL#No organization fund or resource...
0411#STR0411#ALL#No organization fund or resource will be established to any purpose
0412#STR0412#ALL# that is not properly registered in accounting book.
0413#STR0413#ALL#In no circumstance...
0414#STR0414#ALL#Under no circumstance, fake or misleading entries will be part of
0415#STR0415#ALL# organization accounting books, and no employee will participate in
0416#STR0416#ALL# such acts.
0417#STR0417#ALL#No organization payment...
0418#STR0418#ALL#No organization payment shall be approved without being
0419#STR0419#ALL# supported by proper documentation and with the specific purpose it has
0420#STR0420#ALL#The follow-up is mandatory...
0421#STR0421#ALL#Constant follow-up of accounting principles
0422#STR0422#ALL# normally accepted and internal controls established by organization managers is mandatory.
0423#STR0423#ALL#Political contributions...
0424#STR0424#ALL#No resource or fund of the organization will be used to contribute with the campaigns
0425#STR0425#ALL#policies, unless what is under the terms of law.
0426#STR0426#ALL#Under no circumstance...
0427#STR0427#ALL#In no circumstances any organization employee will get a refund for expenses
0428#STR0428#ALL# with political purposes, directly or indirectly.
0429#STR0429#ALL#The relation of the organization...
0430#STR0430#ALL#The relation of the organization with governmental personnel will be in all
0431#STR0431#ALL#  its aspects lead so that public knowledge in all
0432#STR0432#ALL# details do not jeopardize the concept and integrity of the organization. Therefore,
0433#STR0433#ALL# contribution or payment to government employees will not be allowed,
0434#STR0434#ALL# including gifts of substantial value or luxurious entertaiment
0435#STR0435#ALL# directly or indirectly.
0436#STR0436#ALL#Company will not pay...
0437#STR0437#ALL#Company will not make illicit payments to tax agents of any
0438#STR0438#ALL# institutions directly or indirectly.
0439#STR0439#ALL#This prohibition also applies...
0440#STR0440#ALL#This prohibition also applies to contributions and payments made indirectly
0441#STR0441#ALL# upon consultants, advisors, suppliers, customers
0442#STR0442#ALL# or any other parties.
0443#STR0443#ALL#Organization management...
0444#STR0444#ALL#Management of the organization and its branches will be responsible for
0445#STR0445#ALL# executions and accomplishment of such policies, being responsible for
0446#STR0446#ALL# disclosure in all levels of organization.
0447#STR0447#ALL#Levels of Supervisors and Managers...
0448#STR0448#ALL#Supervisor and Manager levels, as well as employees who have positions subject to
0449#STR0449#ALL# these payments, must confirm that they are in compliance with these policies
0450#STR0450#ALL# periodically and mandatorily, written, according to their scrupulousness.
0451#STR0451#ALL#Any collaborator of the organization...
0452#STR0452#ALL#Any collaborator of the organization that sees the necessity of clarifications
0453#STR0453#ALL# regarding policies shall go to company Law Department and
0454#STR0454#ALL# discuss the subject.
0455#STR0455#ALL#Any violation of these policies...
0456#STR0456#ALL#Any violation of these policies shall be immediately notified to
0457#STR0457#ALL#Legal Department of the company.
0458#STR0458#ALL#Company will take appropriate...
0459#STR0459#ALL#Company will take appropriate legal action, summary
0460#STR0460#ALL# dismissal, towards all people involved in any violation of this policy.
0461#STR0461#ALL#Organization will not have...
0462#STR0462#ALL#Organization will not have, in its internal positions, any advisor or
0463#STR0463#ALL# employees from the government.
0464#STR0464#ALL#All accounts and deposits...
0465#STR0465#ALL#All accounts and deposits kept abroad will be clearly
0466#STR0466#ALL#identified in accounting book and records of the company.
0467#STR0467#ALL#All money received...
0468#STR0468#ALL#All money received abroad by the organization will be
0469#STR0469#ALL# promptly accounted on behalf of the company and deposited in bank
0470#STR0470#ALL#account authorized by Financial Management.
0471#STR0471#ALL#All payments made...
0472#STR0472#ALL#All payments made abroad must be made so that
0473#STR0473#ALL# that declaration of any details do not cause coertion or arraign
0474#STR0474#ALL# integrity and reputation of the organization.
0475#STR0475#ALL#A copy will be provided...
0476#STR0476#ALL#A copy of this policy will be provided to each collaborator of the organization
0477#STR0477#ALL# above levels of Supervision and those subjected to it
0478#STR0478#ALL#Annually, they shall sign...
0479#STR0479#ALL#Annually, they shall sign a declaration that they do not know
0480#STR0480#ALL# any violation regarding it.
0481#STR0481#ALL#It is responsibility of everyone...
0482#STR0482#ALL#Each employee is responsible for assuring appropriate
0483#STR0483#ALL# divulgation and compliance with this policy.
0484#STR0484#ALL#Expedition must be supported...
0485#STR0485#ALL#Expedition must be supported by adequate documentation to
0486#STR0486#ALL# make shipment and dispatch of goods.
0487#STR0487#ALL#Expedition employees...
0488#STR0488#ALL#Expedition employees must not have access to Company stocks
0489#STR0489#ALL# or any invoicing attributions and voucher issue.
0490#STR0490#ALL#There must have checking evidence...
0491#STR0491#ALL#There must have checking evidence of goods shipped with 
0492#STR0492#ALL# orders data and vouchers.
0493#STR0493#ALL#Goods shipment...
0494#STR0494#ALL#Goods shipment must be carefully observed by employees
0495#STR0495#ALL# of the Company. There must have an adequate checking, in order to confirm that every
0496#STR0496#ALL# shipped good is supported by due voucher.
0497#STR0497#ALL#Cargo consolidation...
0498#STR0498#ALL#Cargo consolidation must be
0499#STR0499#ALL# considered whenever possible, in order to decrease freight cost. Optimization of space use
0500#STR0500#ALL# in trucks must be always considered during loading.
0501#STR0501#ALL#Product transportation...
0502#STR0502#ALL#Product transportation, when relationship with carrier
0503#STR0503#ALL# companies is solid and warm, must be object of contractual
0504#STR0504#ALL#instrument amont parties. Periodic quotations must be done by
0505#STR0505#ALL# Purchase Department.
0506#STR0506#ALL#Receipt of goods reception...
0507#STR0507#ALL#Receipt of goods reception for transportation, from
0508#STR0508#ALL# carrier companies, must always be acquired in appropriate
0509#STR0509#ALL# documentation (stub).
0510#STR0510#ALL#Freights must be paid only...
0511#STR0511#ALL#Freights must be paid only after approval of Department that is user.
0512#STR0512#ALL#In Invoicing Orders, appropriate information of vehicle and driver's signature
0513#STR0513#ALL#must always be obtained.
0514#STR0514#ALL#Facilities of...
0515#STR0515#ALL#Facilities of expedition must always be separated from
0516#STR0516#ALL# other areas.
0517#STR0517#ALL#All product and service billing...
0518#STR0518#ALL#All product and service billing must be supported by
0519#STR0519#ALL# Invoicing Order form, adequately filled.
0520#STR0520#ALL#Invoincing Orders...
0521#STR0521#ALL#Invoincing Orders must be signed by proper position levels
0522#STR0522#ALL#and previously approved by Collection and Credit Department.
0523#STR0523#ALL#Product invoicing orders...
0524#STR0524#ALL#Product invoicing orders that are not the ones normally
0525#STR0525#ALL# traded by the Company, such as Assets sale, must be approved
0526#STR0526#ALL#by Controlling.
0527#STR0527#ALL#Sequential number of the order...
0528#STR0528#ALL#Sequential number of the Invoicing order must be in invoice and
0529#STR0529#ALL#  vice versa, for reference.
0530#STR0530#ALL#Invoicing Order must evidence formation of final prices
0531#STR0531#ALL# of goods and grant of any discounts with 
0532#STR0532#ALL# legitimate approval os adequate levels.
0533#STR0533#ALL#Legal rules must...
0534#STR0534#ALL#Legal rules must be strictly obeyed when 
0535#STR0535#ALL# vouchers and invoices are issued, by trained and
0536#STR0536#ALL# skilled personnel.
0537#STR0537#ALL#Invoice and Bill, after...
0538#STR0538#ALL#Invoices and Bills, after issued, must be verified
0539#STR0539#ALL# by trained and 
0540#STR0540#ALL# by another person, and such conference must be evidenced.
0541#STR0541#ALL#For files of Invoices/Bills issued...
0542#STR0542#ALL#For files of Invoices/Bills issued, there must be an strict sequential numeric control,
0543#STR0543#ALL# for each series.
0544#STR0544#ALL#Bank stock of...
0545#STR0545#ALL#Blank stock of Invoices/Bills must be protected
0546#STR0546#ALL# from non-authorized access and its use must strictly obey
0547#STR0547#ALL# its sequential order.
0548#STR0548#ALL#Detachable stubs...
0549#STR0549#ALL#Detachable stubs, which are effective receipts of delivery of goods, 
0550#STR0550#ALL# must be collected and ordered by number. Preferably, stubs must be
0551#STR0551#ALL# glued to the copy of the invoice, in sequential file.
0552#STR0552#ALL#There must be a minimum limit...
0553#STR0553#ALL#There must be a minimum limit of value to invoice,
0554#STR0554#ALL# according to Board of Directors' guidelines. Exceptions to this rule must
0555#STR0555#ALL# be treated with prudence.
0556#STR0556#ALL#Adequate procedures of cut...
0557#STR0557#ALL#Adequate procedures of cut must be followed in month closing,
0558#STR0558#ALL# and goods invoiced until that date must be effectively shipped
0559#STR0559#ALL# and embarked.
0560#STR0560#ALL#There must be legal support...
0561#STR0561#ALL#There must be legal support for cancellation of invoices.
0562#STR0562#ALL#All copies of cancelled NFs must be saved in file. In body of each
0563#STR0563#ALL# cancelled NF, a wood stamp must be attached to evidence approval of cancellation
0564#STR0564#ALL# by management level, date and reason. For cancellations not made in the month, there must have
0565#STR0565#ALL#legal procedures must be followed related to taxes refund.
0566#STR0566#ALL#Invoicing activities...
0567#STR0567#ALL#Invoicing activities must not be a bottleneck that damages customer.
0568#STR0568#ALL#Invoicing must be made promptly and during commercial hours,
0569#STR0569#ALL#if customer's needs demand so.
0570#STR0570#ALL#Purchase function is defined...
0571#STR0571#ALL#Purchase function is defined by obtaining necessary resources considering
0572#STR0572#ALL# best price, with best amount, at the right time and place,
0573#STR0573#ALL# observing quality requirements.
0574#STR0574#ALL#All company's purchases,...
0575#STR0575#ALL#All company's purchases, except those of small items payed
0576#STR0576#ALL# by cash funds, must be made with a formal issue of a purchase
0577#STR0577#ALL#order. Each purchase order must be supported by a
0578#STR0578#ALL# material requisition adequately approved by authorized people.
0579#STR0579#ALL# Exceptions to this rule must have a written approval
0580#STR0580#ALL# by the Board of Directors.
0581#STR0581#ALL#Authority to sign...
0582#STR0582#ALL#Authority to sign a purchase order must be formalized
0583#STR0583#ALL# and respect value limits, according to levels of hierarchy and with
0584#STR0584#ALL# Board of Directors' decisions.
0585#STR0585#ALL#A purchase order...
0586#STR0586#ALL#A purchase order must never be issued after purchase has been made.
0587#STR0587#ALL#It must always be issued before that.
0588#STR0588#ALL#At least three quotations...
0589#STR0589#ALL#At least three quotations from different suppliers must be obtained, for
0590#STR0590#ALL# purchases in which values and amounts involved are substantial.
0591#STR0591#ALL#Collection of new price quotations...
0592#STR0592#ALL#Collection of new price quotations of continuous purchase items must be
0593#STR0593#ALL# done in accordance with periodicity established by Management of the area.
0594#STR0594#ALL#Processes of quotation selection...
0595#STR0595#ALL#Processes of quotation selection must be documented and filed in
0596#STR0596#ALL# a proper way for any post review made by administration and
0597#STR0597#ALL#internal auditing.
0598#STR0598#ALL#Decisions of choosing another supplier...
0599#STR0599#ALL#Decisions of choosing another supplier other instead of the most competitive one must
0600#STR0600#ALL#be adequately supported and approved.
0601#STR0601#ALL#Contact with material suppliers...
0602#STR0602#ALL#Contact with material suppliers, either direct or indirect,
0603#STR0603#ALL#must be done by purchase personnel and never directly by
0604#STR0604#ALL#departments that are users.
0605#STR0605#ALL#When Requisitions and Purchase Orders...
0606#STR0606#ALL#When Requisitions and Purchase Orders are filed, there must have
0607#STR0607#ALL# an adequate sequential control. Forms must be pre numbered
0608#STR0608#ALL# and blank stocks must be controlled properly.
0609#STR0609#ALL#An adequate system...
0610#STR0610#ALL#An adequate system must register partial receipts
0611#STR0611#ALL# in open purchase orders, posting them and bringing updated balance.
0612#STR0612#ALL#Advantages of producing or buying...
0613#STR0613#ALL#Advantages of producing or buying outside must be always evaluated by
0614#STR0614#ALL# supply personnel by means of formal price studies.
0615#STR0615#ALL#Price adjustments...
0616#STR0616#ALL#Price adjustments requested by suppliers must be previously
0617#STR0617#ALL# analysed and approved by proper levels. Monthly reports must be
0618#STR0618#ALL# issued demonstrating price changes of the period.
0619#STR0619#ALL#Purchase management must...
0620#STR0620#ALL#Purchase management must certify that only price adjustments
0621#STR0621#ALL# that were previously approved were processed. These reports
0622#STR0622#ALL# must bring review evidence (Manager written verification) and must be filed.
0623#STR0623#ALL#Differences among conditions...
0624#STR0624#ALL#Differences among conditions effectively negotiated with suppliers
0625#STR0625#ALL# and real condition of purchases must be adequately analysed by
0626#STR0626#ALL#appropriate levels. A reasonable corrective action must be taken.
0627#STR0627#ALL#Purchase management must anlyse differences of appropriate price and amount...
0628#STR0628#ALL# obtained in the system. Such analysis must be evidenced by manager written verification.
0629#STR0629#ALL#Before paid, freight bills...
0630#STR0630#ALL#Before paid, freight bills over purchases must be analysed properly by the
0631#STR0631#ALL# department, in order to check its accuracy in comparison with controlled conditions.
0632#STR0632#ALL#Inclusion or exclusion...
0633#STR0633#ALL#Inclusion or exclusion of a supplier in authorized suppliers file must
0634#STR0634#ALL#be done through a formal process adequately approved by Purchase Management.
0635#STR0635#ALL#If possible...
0636#STR0636#ALL#If possible, a rotation of buyers must exist in all
0637#STR0637#ALL# purchase areas from the department.
0638#STR0638#ALL#Every data modification...
0639#STR0639#ALL#Every data modification of purchase orders, before executed, must be formally approved
0640#STR0640#ALL# by adequate levels or hierarchy.
0641#STR0641#ALL#Increase of...
0642#STR0642#ALL#Increase of new suppliers must always question
0643#STR0643#ALL# possibility of alternative suppliers.
0644#STR0644#ALL#Purchase of personal items...
0645#STR0645#ALL#Purchase of personal items, for employee's use, must not be allowed
0646#STR0646#ALL# by purchase channels of the Company.
0647#STR0647#ALL#The highest ethical standard...
0648#STR0648#ALL#The highest ethical standard must be practiced in relationship with
0649#STR0649#ALL# suppliers. Receipt of gifts and favors from suppliers is
0650#STR0650#ALL# definitively forbidden.
0651#STR0651#ALL#All company's buyers...
0652#STR0652#ALL#All company's buyers must mandatorily sign
0653#STR0653#ALL# Conflict of Interests Declaration and Ethics Code of the company.
0654#STR0654#ALL#Accounting transactions...
0655#STR0655#ALL#Accounting transactions must be conducted according to
0656#STR0656#ALL#administration authorization.
0657#STR0657#ALL#Transactions must be necessarily registered...
0658#STR0658#ALL#Transactions must be necessarily registered to enable
0659#STR0659#ALL# preparation and elaboration os accounting reports according to accounting
0660#STR0660#ALL# principles or other criteria applicable to these reports, and to keep control
0661#STR0661#ALL# over assets of the company.
0662#STR0662#ALL#Access to company's assets...
0663#STR0663#ALL#Access to company's assets will be granted only by means of administration approval
0664#STR0664#ALL#and authorization.
0665#STR0665#ALL#Assets accounting records...
0666#STR0666#ALL#Assets accounting records will be periodically compared with its
0667#STR0667#ALL# physical existence and adjustments will be made when necessary, referring to
0668#STR0668#ALL# differences.
0669#STR0669#ALL#Operations of Accounting Department...
0670#STR0670#ALL#Operations from Accounting Department must be supported by a
0671#STR0671#ALL#Accounting Procedures Manual, in which adequate use of accounts and
0672#STR0672#ALL# transactions register must be specified.
0673#STR0673#ALL#A complete account plan...
0674#STR0674#ALL#A complete and updated account plan must be kept in accordance with
0675#STR0675#ALL# accounting principles. There must have a description of items to be recorded in accounts,
0676#STR0676#ALL# in order to promote records consistency. Account's name
0677#STR0677#ALL# must clearly express its nature.
0678#STR0678#ALL#Integrated system software (ERP)...
0679#STR0679#ALL#Integrated system software (ERP) used in the company must, in the first place, meet
0680#STR0680#ALL# all requirements of accounting principles and local regulation.
0681#STR0681#ALL# so that, with adjustments, it also meet principle requirements
0682#STR0682#ALL#In Accounting and Treasury departments...
0683#STR0683#ALL#In Accounting and Treasury departments, segregation of functions of registration,
0684#STR0684#ALL# entries and reconciliations of transactions and custody of Company's assets are essential
0685#STR0685#ALL# to assets safeguard.
0686#STR0686#ALL#Access to accounting books and records...
0687#STR0687#ALL#Access to accounting books and records must be limited to people whose
0688#STR0688#ALL# responsibilities demand that.
0689#STR0689#ALL#Decisions about insurance coverage...
0690#STR0690#ALL#Decisions about insurance coverage must be responsibilities of adequate
0691#STR0691#ALL# management levels, according do Company's policies.
0692#STR0692#ALL#Accounting entries must...
0693#STR0693#ALL#Accounting entries must be standardized when it comes to
0694#STR0694#ALL# content and identification. They must be clear and supported by promptly identifiable
0695#STR0695#ALL# data. All accounting entries must be reviewed
0696#STR0696#ALL# and approved in accordance with pre-established responsibilities levels,
0697#STR0698#ALL# obeying an adequate functions separation.
0698#STR0699#ALL#Financial reports...
0699#STR0700#ALL#Financial reports issued periodically must be informative and detailed
0700#STR0701#ALL# enough so that uncommon variation in important areas
0701#STR0702#ALL# of the Company can arise. Comparison of periodic results to promptly identifiable
0702#STR0703#ALL# data. All accounting entries must be reviewed and
0703#STR0704#ALL# previously estimated by departments.
0704#STR0705#ALL#Accounts with Head Office...
0705#STR0706#ALL#Accounts with Head Office and sister companies must be reconciliated monthly (Intercompany).
0706#STR0707#ALL#Entries must...
0707#STR0708#ALL#Entries must be supported by adequate original documentation.
0708#STR0709#ALL#There must have a processing evidence in all documents (ex. stamper REGISTERED).
0709#STR0710#ALL#Accounting Management must...
0710#STR0711#ALL#Accounting Management must have a list in order to control
0711#STR0712#ALL# processing of key accounting entries to be made monthly.
0712#STR0713#ALL#The form of entry summary...
0713#STR0714#ALL#The form of entry summary must bring
0714#STR0715#ALL# necessary approvals for processing.
0715#STR0716#ALL#There must be an evidence...
0716#STR0717#ALL#There must be an evidence about analysis and account monthly reconciliation.
0717#STR0718#ALL#Automatic numbering of accounting entries...
0718#STR0719#ALL#Automatic numbering of accounting entries must be object
0719#STR0720#ALL# of adequate control to avoid duplicity.
0720#STR0721#ALL#Fiscal records must be, periodically,...
0721#STR0722#ALL#Fiscal records must be, periodically, reconciled with accounting
0722#STR0723#ALL#records and adjustments must be made within the period.
0723#STR0724#ALL#Conversion of financial statements...
0724#STR0725#ALL#Conversion of financial statements to other currencies must
0725#STR0726#ALL# follow procedures generally accepted (FASB 08, 52, 95 and 109, IAS, etc.)
0726#STR0727#ALL#Management is responsible for...
0727#STR0729#ALL#Management is responsible for expenses entries for Department.
0728#STR0730#ALL# Analysis must be evidenced properly.
0729#STR0731#ALL#Order of entries...
0730#STR0732#ALL#Expenses reclassification entries orders made by departments
0731#STR0733#ALL# must be written and approved at least by supervision level.
0732#STR0734#ALL#Expenses excess analysis...
0733#STR0735#ALL#Expenses excess analysis in comparison to calculated amount must be done and
0734#STR0736#ALL# investigated, for applicable corrective actions and obtainment of infomarmation base.
0735#STR0737#ALL#Department leaders are resposible for...
0736#STR0738#ALL#Department leaders are resposible for analysing possibilities of
0737#STR0739#ALL# reduction of costs in their departments.
0738#STR0740#ALL#Telephone bills must...
0739#STR0741#ALL#Telephone bills must be analysed by departments that are users. Telephone and
0740#STR0742#ALL# internet use must be restrict to subjects of the Company interest,
0741#STR0743#ALL# and controlled effectively.
0742#STR0744#ALL# of Head Office accounting, if it is foreign.
0743#STR0745#ALL#It meets requirements demanded...
0744#STR0746#ALL#It meets requirements demanded by national laws and accounting principles
0745#STR0747#ALL# generally accepted.
0746#STR0748#ALL#It offers consistent data...
0747#STR0749#ALL#It offers consistent data in determinating inventory values
0748#STR0750#ALL# of Company's results and for elaboration of management reports.
0749#STR0751#ALL#It offers active and consistent data...
0750#STR0752#ALL#It offers active and consistent data for marketing and sales departments,
0751#STR0753#ALL# to define price of final products.
0752#STR0754#ALL#It registers and offers data...
0753#STR0755#ALL#It registers and offers data for an adequate cost control and for
0754#STR0756#ALL#decision making in optimization of use of existing resources.
0755#STR0757#ALL#Cost system must be integrated...
0756#STR0758#ALL#Cost system must be integrated with company's accountancy.
0757#STR0759#ALL#System must offer to government agencies...
0758#STR0760#ALL#System must offer to government agencies consistent data to
0759#STR0761#ALL# plead for possible price increase.
0760#STR0762#ALL#Methods of cost evaluation...
0761#STR0763#ALL#Methods of cost evaluation must be defined by Controlling
0762#STR0764#ALL# and will follow decisions of administration together with rules
0763#STR0765#ALL#of Head Office and tuned to legal regulation.
0764#STR0766#ALL#Wait!
0765#STR0767#ALL#Generating records of control points...
0766#STR0768#ALL#PURCHASE PROCESS
0767#STR0769#ALL#Acquisition of properties, labor, assets and services, bills payment,
0768#STR0770#ALL#Classification, control preparation and information abour what was bought and what was payed,
0769#STR0771#ALL# Purchase requisition, Purchase order, Expense reports, Receipt reports,
0770#STR0772#ALL# Supplier invoice, letters of invoice correction,
0771#STR0773#ALL# requisitions and copies of checks, accounting summaries (vouchers), authorization for expenses,
0772#STR0774#ALL# authorization of capital spending, legal documentation from personnel department,
0773#STR0775#ALL# attendance control registration, authorization for overtime hours, payroll reports,
0774#STR0776#ALL# credit/debit vouchers, manifests, entrance reports
0775#STR0777#ALL#SALES PROCESS
0776#STR0778#ALL# Extension of credit, administration and control of customer orders;
0777#STR0779#ALL# Invoicing; Shipment; Control and administration of commission
0778#STR0780#ALL# Guarantee control and administration; Accounts receivable; Cash collection and receipt
0779#STR0781#ALL# Invoice correction; Costs and price formation; Sales and their management
0780#STR0782#ALL# Cash receipts; Provision for doubtful accounts; Posting of accounts receivable
0781#STR0783#ALL# Judicial collections; Tax administration; Provisions for expenses with guarantee
0782#STR0784#ALL#PRODUCTION PROCESS
0783#STR0785#ALL#Production control; Cost accounting;
0784#STR0786#ALL#Stock management; Inventory
0785#STR0787#ALL# Assets Maintenance
0786#STR0788#ALL#Attendance Control; Material requisition; Production orders
0787#STR0789#ALL# Swap controls; Costing maps
0788#STR0790#ALL# Authorizations for inventory adjustment
0789#STR0791#ALL# Authorizations for capital expenses
0790#STR0792#ALL# Authorization for assets movement
0791#STR0793#ALL#PROPERTY ACQUISITION
0792#STR0794#ALL#LABOR ACQUISITION
0793#STR0795#ALL#ACQUISITIONS OF ASSETS AND SERVICES
0794#STR0796#ALL#PAYMENT OF PURCHASES
0795#STR0797#ALL#CLASSIFICATION
0796#STR0798#ALL#CONTROL PREPARATION
0797#STR0799#ALL#PURCHASES X PAYMENTS
0798#STR0800#ALL#CREDIT EXTENSION
0799#STR0801#ALL#ADMINISTRATION AND PV CONTROL
0800#STR0802#ALL#����.��. 
0801#STR0803#ALL#SHIPMENT
0802#STR0804#ALL#PRODUCTION CONTROL
0803#STR0805#ALL#COSTS ACCOUNTING
0804#STR0806#ALL#STOCK MANAGEMENT
0805#STR0807#ALL#INVENTORIES
0806#STR0808#ALL#ASSETS MAINTENANCE
0807#STR0809#ALL#Generating records of sub-processes...
0808#STR0810#ALL#Control of Activities? (Y/N - Describe)
0809#STR0811#ALL#Observation:
0810#STR0812#ALL#Possible Risks? (Y/N - Classify)
0811#STR0813#ALL#Control Points? (Y/N - Classify)
0812#STR0814#ALL#Evidences? (Y/N - Classify)
0813#STR0815#ALL#�� 
0814#STR0816#ALL#���
0815#STR0817#ALL#Do not apply
0816#STR0818#ALL#Generating records of questions...
0817#STR0819#ALL#Make sure about real necessity of assets and services acquisition
0818#STR0820#ALL#Define a great leveal for purchase amount, delivery terms
0819#STR0821#ALL# and payment terms to decrease costs.
0820#STR0822#ALL#Get competitive prices and the best value in purchases made
0821#STR0823#ALL#Establish relationship with qualified suppliers, that can
0822#STR0824#ALL# offer assets and services permanently according to quality standards adopted.
0823#STR0825#ALL#Assure that suppliers are responsible for
0824#STR0826#ALL# quality specifications and is committed regarding solution of possible
0825#STR0827#ALL# problems of his product's qualities.
0826#STR0828#ALL#Decrease potential contingencies inserted in contracts
0827#STR0829#ALL# with suppliers.
0828#STR0830#ALL#Make sure that amount and quality of delivered materials
0829#STR0831#ALL# or rendered services are complying with negociated specifications.
0830#STR0832#ALL#Make sure that products that are out of order, with understated quality or incorrect
0831#STR0833#ALL# are promptly identified in their receipt.
0832#STR0834#ALL#Make sure that materials received are kepts safe,
0833#STR0835#ALL# promptly.
0834#STR0836#ALL#Verification of supplier's voucher/invoice referring to correct prices,
0835#STR0837#ALL#amount, quality specifications and purchase conditions.
0836#STR0838#ALL#Make sure that all payments made to suppliers
0837#STR0839#ALL# represent correctly prices and amount that were offered by them.
0838#STR0840#ALL#Assure that company receives effectively all credits for amount
0839#STR0841#ALL# differences, rejection due to quality or specifications of assets and services.
0840#STR0842#ALL#Assure that all payments are registered correctly.
0841#STR0843#ALL#Make sure that all customer's orders are registeres
0842#STR0844#ALL# with complete information.
0843#STR0845#ALL#Make sure that all orders have an adequate classification and
0844#STR0846#ALL#processing.
0845#STR0847#ALL#Make sure that all orders have adequate classification and control.
0846#STR0848#ALL#Make sure that all orders and shipments are complete and correct.
0847#STR0849#ALL#Assure that all invoicings shipped are processed correctly.
0848#STR0850#ALL#Make sure that all served items are billed.
0849#STR0851#ALL#Assure that only served orders are billed.
0850#STR0852#ALL#Assure that all invoices show correct prices.
0851#STR0853#ALL#Make sure that all shipment costs are decreased.
0852#STR0854#ALL#Make sure all invoices are correctly posted in Accounts Receivable
0853#STR0855#ALL# of the customer.
0854#STR0856#ALL#Make sure that cash receipts are processed and deposited.
0855#STR0857#ALL#Make sure all returned items are processed again in order to
0856#STR0858#ALL# enter stock.
0857#STR0859#ALL#Assure that credits are promptly posted in customer's account
0858#STR0860#ALL#Make sure all accounts receivable are charged.
0859#STR0861#ALL#Administration must authorize what, how much and when certain product should be
0860#STR0862#ALL# manufactured.
0861#STR0863#ALL#Administration must authorize when and in what conditions sale of company's assets
0862#STR0864#ALL# must be done.
0863#STR0865#ALL#Inventory adjustments must be done with authorization
0864#STR0866#ALL# of administration.
0865#STR0867#ALL#There must be an appropriate cost system
0866#STR0868#ALL# integrated with accounting.
0867#STR0869#ALL#Capital sources must be authorized by
0868#STR0870#ALL# administration.
0869#STR0871#ALL#Amounts, time and loan conditions must
0870#STR0872#ALL# be authorized by administration.
0871#STR0873#ALL#Transaction processing must be done according to
0872#STR0874#ALL# what was established by administration.
0873#STR0875#ALL#Values borrowed to third parties must be accounted
0874#STR0876#ALL# appropriately.
0875#STR0877#ALL#Access to values and cash of company must be allowed
0876#STR0878#ALL# only by means of authorization.
0877#STR0879#ALL#Generating objective records...
0878#STR0880#ALL#QUALITY
0879#STR0881#ALL#Incorporate technology, develop and also implement so that
0880#STR0882#ALL# products, processes and services are rendered with quality.
0881#STR0883#ALL#BRANDS-IMAGE
0882#STR0884#ALL#Brands are the biggest assets. They carry reputation,
0883#STR0885#ALL# they are the ballast. Protecting them is responsibility of each one of employees.
0884#STR0886#ALL#CUSTOMERS-POS-LOGISTICS
0885#STR0887#ALL#Customers are the link with consumers and have the right to have
0886#STR0888#ALL# a constant support, either commercial and marketing. They cannot and must not
0887#STR0889#ALL# unprovided.
0888#STR0890#ALL#CUSTOMERS-LOGISTICS
0889#STR0891#ALL#Consumers are the real bosses. Their
0890#STR0892#ALL# growing preference by products is the main goal. Therefore,
0891#STR0893#ALL# logistics/distribution must not fail.
0892#STR0894#ALL#PEOPLE-HUMAN RESOURCES
0893#STR0895#ALL#Always invest in people. The sense of
0894#STR0896#ALL#urgency and pattern in large and small daily actions, as well as
0895#STR0897#ALL# the feeling of 'owner of the business'.
0896#STR0898#ALL#LOSS PROFIT-CONTROL
0897#STR0899#ALL#Profit represents guarantee of ongoing growth
0898#STR0900#ALL# of the company. Indirect or direct waste and losses must be controlled
0899#STR0901#ALL# and avoided.
0900#STR0902#ALL#Generating FCS table...
0901#STR0903#ALL#PURCHASE REQUEST LIST
0902#STR0904#ALL#INFLOW DOCUMENT LIST
0903#STR0905#ALL#PURCHASE ORDER LIST
0904#STR0906#ALL#OPEN ORDER LIST
0905#STR0907#ALL#QUOTATION LIST
0906#STR0908#ALL#OPEN QUOTATION LIST
0907#STR0909#ALL#INFLOW BULLETIN
0908#STR0910#ALL#RETURN NF
0909#STR0911#ALL#NF ITEMS
0910#STR0912#ALL#DIVERGENCE SCxPC LIST
0911#STR0913#ALL#ITEMS BY POINT OF ORDER
0912#STR0914#ALL#Generating Evidences table...