8/15/2019 Tutorial de las Normas de Control Interno

1/36

LJ@XMYJI IH @EHF@EJP @OFYJKMHP U LEFJF@EH[JP

HP@XHMJ R[OLHPEOFJM IH @OFYJKEMEIJI 

@R@@& NXJF K& AHMÅFIH^ YO[[HP

8/15/2019 Tutorial de las Normas de Control Interno

2/36

@R@@& NXJF K& AHMÅFIH^ YO[[HP

FO[AJYE\J \EDHFYH 

8/15/2019 Tutorial de las Normas de Control Interno

3/36

8/15/2019 Tutorial de las Normas de Control Interno

4/36

@R@@& NXJF K& AHMÅFIH^ YO[[HP

FO[AJYE\J \EDHFYH 

8/15/2019 Tutorial de las Normas de Control Interno

5/36

@R@@& NXJF K& AHMÅFIH^ YO[[HP

”Fo{ajp ih @ofy{om Efyh{fo‑ 

8/15/2019 Tutorial de las Normas de Control Interno

6/36

@R@@& XJF K& AHMÅFIH^ YO[[HP

:&: Lemopoláj ih mjIe{h``eðf

Hp fh`hpj{eo zxh mj JmyjIe{h``eðf lo{axmh xfjlemopoláj ih `ofix`yjp uj`yeyxihp zxh `j{j`yh{e`hf jmj dhpyeðf ih mj hfyeiji `of

{hprh`yo ihm @ofy{om Efyh{fo& J`yj ih @oar{oaepo&ielxpeðf u jrme`j`eðf&

[hjme~j`eðf ih `gj{mjp ih

phfpekeme~j`eðf hefyh{eo{e~j`eðf&Ihpj{{ommo ih ah`jfepaopzxh aoye|hf hm ihpj{{ommo ihxf jakehfyh ih `oflejf~j

8/15/2019 Tutorial de las Normas de Control Interno

7/36

@R@@& NXJF K& AHMÅFIH^ YO[[HP

:&: Lemopoláj ih mj Ie{h``eðf Jior`eðf ih romáye`jp ih ahno{j `ofyefxj u r{ouh`yop ih

`jakeo i{êpye`oH|jmxj`eðf ihm ihpharhúo efpyeyx`eofjmIephúo ih mj hpy{x`yx{j o{djfe~jye|j[hprofpjkemeiji hf hm `xarmeaehfyo ih mop oknhye|op

Lo{ajme~j`eðf ih {hdmjahfyop u ajfxjmhp[hprhyo ro{ mj y{jfprj{hf`ej[hprhyo ro{ mj jrme`j`eðf ih mop `ofy{omhpR{o`hpo `ofyefxo ih dhpyeðf ih {ehpdopAoye|j`eðf ihm royhf`ejm gxajfo[hprhyo h edxjmiji ih oro{yxfeijihp rj{j yoiop mopy{jkjnjio{hp [hprhyo ro{ mj efihrhfihf`ej ih mjlxf`eðf ihm Ð{djfo ih @ofy{om Efpyeyx`eofjm&

8/15/2019 Tutorial de las Normas de Control Interno

8/36

@R@@& NXJF K& AHMÅFIH^ YO[[HP

:&; Efyhd{eiji u |jmo{hp åye`op

Hm yeyxmj{ u mop ie{h`ye|opph{êf mop hf`j{djiop ihielxfie{- efyh{fjme~j{ uokph{|j{ zxh yoiop hf mjhfyeiji j`yþhf ih j`xh{io`of mop |jmo{hp åye`op zxh{hr{hphfyjf xf pðmeiolxfijahfyo ao{jm ro{ hmzxh ph {edh mj hfyeiji&

Ie`gop |jmo{hp ihkh{êfo{ehfyj{ mj `ofix`yj ih moplxf`eofj{eop u ph{|eio{hp&

\JMO[HP

\JMO[HP

\JMO[HP

\JMO[HP

\JMO[HP

AEPEÐF

\EPEÐF

8/15/2019 Tutorial de las Normas de Control Interno

9/36

@R@@& NXJF K& AHMÅFIH^ YO[[HP

:&; Efyhd{eiji u |jmo{hp åye`op

Hm P@E ph pxpyhfyj hf mop |jmo{hpåye`op zxh ihlefhf mj `ofix`yj ihzxehfhp mo orh{jf&

Mop |jmo{hp åye`op |jf aêp jmmê ihm`xarmeaehfyo ih ieprope`eofhpfo{ajye|jp&

[jie`j hf gj`h{ mo `o{{h`yo- hpih`e{ mo zxh hpyê ih j`xh{io `of mop r{ef`ereop u zxh fo fh`hpj{ejahfyhrj{j mop efyh{hphp rh{pofjmhp&

@xarmeaehfyo ihm ihkh{ `oaoaepeðf&

Earme`j ok{j{ ih j`xh{io `of mjfo{ajye|eiji mhdjm- {hprhyo j mop`oar{oaepop u gofhpyeiji&

HYE@J

http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1

8/15/2019 Tutorial de las Normas de Control Interno

10/36@R@@& NXJF K& AHMÅFIH^ YO[[HP

:&; Efyhd{eiji u |jmo{hp åye`op Hm `ðiedo ih åye`j ihkh {hdxmj{ jprh`yop ie|h{pop

yjmhp `oao> ef`oarjyekemeijihp- `oflme`yo ih efyh{hphp- rjdop efjr{orejiop-

j`hryj`eðf ih okphzxeop o khfhle`eop fo jxyo{e~jiop- ie|xmdj`eðf ih eflo{aj`eðf 'y{jfprj{hf`ej%- xpo ih {h`x{pop- {hprofpjkemeiji

R{ef`ereop :&![hp rhyo ;&!R{okeiji 0&!Hle`ehf`ej 9&!Eiofheiji 8&!\h{j`eiji

8/15/2019 Tutorial de las Normas de Control Interno

11/36@R@@& NXJF K& AHMÅFIH^ YO[[HP

:&0 Jiaefepy{j`eðf hpy{jyåde`j Mj jiaefepy{j`eðf hpy{jyåde`j hp

hm r{o`hpo ih ajfhno ihm `jakeoj y{j|åp ihm ajuo{jr{o|h`gjaehfyo ih mop {h`x{pophwepyhfyhp hf mjp hfyeijihp ihmph`yo{ rþkme`o&

@ofpepyh hf hpyjkmh`h{ xfjihlefe`eðf ih mj lo{aj hf zxh`jij hfyeiji ph |h hf hm lxyx{o&

Rj{j hmmo ih ihkh{êf hpyjkmh`h{

oknhye|op j ahiejfo u mj{dormj~o- `{hjfio hpy{jyhdejp olo{ajp ih j`yxj`eðf rj{jjm`jf~j{ ie`gop oknhye|op&

Rmjf Hpy{jyåde`o Efpyeyx`eofjm

Rmjf Yê`ye`o Efpyeyx`eofjm

Rmjf Orh{jye|o Efpyeyx`eofjm

R[HPXRXHPYO

http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1

8/15/2019 Tutorial de las Normas de Control Interno

12/36@R@@& NXJF K& AHMÅFIH^ YO[[HP

Hpyh r{o`hpo {hzxeh{h mmh|j{ph j `jko ihfy{oih xf aj{`o ih>

 ‐ iep`ermefj- ‐ {j`eofjmeiji-

 ‐ y{jfprj{hf`ej- ‐ hle`j`ej u ‐ hle`ehf`ej ihm djpyo

zxh ph hpyjkmh`h{ê ro{ ahieo ih fo{ajp-romáye`jp u r{o`hieaehfyop hf mj jpedfj`eðf ih

mop {h`x{pop fh`hpj{eop ihfy{o ih mjpr{eo{eijihp hwepyhfyhp&

:&0 Jiaefepy{j`eðf hpy{jyåde`j

http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1

8/15/2019 Tutorial de las Normas de Control Interno

13/36@R@@& NXJF K& AHMÅFIH^ YO[[HP

:&0 Jiaefepy{j`eðf hpy{jyåde`j

Aepeðf&¿ro{ zxå hwepyeaop?

 \jmo{hp&¿zxå hp mo ajp earo{yjfyh rj{j fopoy{op?

 \epeðf&¿zxå hp mo zxh zxh{haop ph{?

 Jfjmepep hwyh{fo u Jfjmepep efyh{foLOIJ

Oknhye|op &¿zxå hp mo zxh ihphjaop mod{j{?

Hpy{jyhdej&¿@xjmhp pof fxhpy{op rmjfhp ih j``eðf?

Earmhahfyj`eof ih mj hpy{jyhde`j

Ajrj hpy{jyhde`o u KPD

Dhpyeof R{hpxrxhpyj{ej

Pjyeplj``eðf ihmop pyjch gomih{p

Aoye|j`eðf u R{hrj{j`eðfih mj lxh{~j ih y{jkjno

Pjyeplj``eof ihmj ̀ exijijfej

Hle`ehf`ej u hlh`ye|eijiih mop r{o`hpop

http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1

8/15/2019 Tutorial de las Normas de Control Interno

14/36

@R@@& NXJF K& AHMÅFIH^ YO[[HP

:&9 Hpy{x`yx{j o{djfe~j`eofjmO[DJFE^J@EÐF&! D{xro

gxajfo `ofpyeyxeio hf yo{foj yj{hjp `oaxfhp u hflxf`eðf ih oknhye|op&Mod{o ih oknhye|op `of{h`x{pop meaeyjio- {hpxmyjfh`hpj{ej mj `ofpy{x``eðf ih

xf hpzxhaj o aoihmo zxhrh{aeyj mj efyh{{hmj`eðf hefyh{j``eðf ih pxphmhahfyop&Hp mj gh{{jaehfyj zxh mhrh{aeyh j mj Jmyj Ie{h``eðf

ieprofh{ ih pxp {h`x{pop u`oo{iefj{ px lxf`eofjaehfyo&Lj`emeyj mj {hjme~j`eðf ih mjpj`ye|eijihp rj{j hm mod{o ihpxp oknhye|op&

http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1

8/15/2019 Tutorial de las Normas de Control Interno

15/36

@R@@& NXJF K& AHMÅFIH^ YO[[HP

:&9 Hpy{x`yx{j o{djfe~j`eofjm@oarofhfyh lo{ajm>@oarxhpyo ro{ mop hmhahfyop|epekmhp- pxp`hryekmhp ih ph{{hr{hphfyjiop u aoihmjiophf o{djfed{jajp- ajfxjmhp-r{o`hieaehfyop-io`xahfyj`eðf ih pepyhajp-hfy{h oy{op

&@oarofhfyh eflo{ajm>  Jzxhmmo zxh fo ph |h- fo hpyêhp`{eyo fe {hr{hphfyjio hf mopaoihmop lo{ajmhp3'{hmj`eofhp ih roih{- mop

efyh{hphp d{xrjmhp- mjpjmejf~jp efyh{rh{pofjmhp- mjpeaêdhfhp- hm mhfdxjnh- moppáakomop- mj gepyo{ej- mjp`h{haofejp- mop aeyop u mj`xmyx{j&

http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1

8/15/2019 Tutorial de las Normas de Control Interno

16/36

@R@@& NXJF K& AHMÅFIH^ YO[[HP

Lo{ajme~j`eðf ih mj Hpy{x`yx{j O{djfe~j`eofjm Ph {hleh{h jm d{jio hf hm `xjm xfj hfyeiji ph

`oarofh ih {hdmjp u r{o`hieaehfyop rj{jie{ede{ hm `oaro{yjaehfyo ih pxp y{jkjnjio{hp& Mjp yå`fe`jp zxh j `ofyefxj`eðf ph ihp`{ekhfpof xyeme~jijp rj{j {hr{hphfyj{ mj hpy{x`yx{j ih

mj hfyeiji- ih aoio yjm zxh rh{aeyj px {êreij`oar{hfpeðf u lj`emeyh hm jfêmepep u mj hwrope`eðfih mop r{okmhajp zxh rophh&

'j% O{djfed{jaj&

'k% [hdmjahfyo ih O{djfe~j`eðf u Lxf`eofhp&'`% @xji{o ih Jpedfj`eðf ih Rh{pofjm '@JR%&'i% Ajfxjm ih o{djfe~j`eðf u lxf`eofhp 'AOL%&

http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1

8/15/2019 Tutorial de las Normas de Control Interno

17/36@R@@& NXJF K& AHMÅFIH^ YO[[HP

:&8 Jiaefepy{j`eðf ih mop {h`x{pop gxajfop

@ofnxfyo ih romáye`jp- r{od{jajp-r{ê`ye`jp u ih`epeofhp jioryjijpro{ mj Jmyj Ie{h``eðf- zxh jlh`yjf jmjp rh{pofjp `of hm r{orðpeyo ihjphdx{j{- {hyhfh{ u ie{ede{ jm

rh{pofjm `of hm lef ih zxh ph`xarmjf mop oknhye|op& Mjp j`ye|eijihp ih jiaefepy{j`eðfih {h`x{pop gxajfop {h`ekhf mj

eflmxhf`ej ihm hfyo{fo hwyh{fo ihmjp o{djfe~j`eofhp `oao> mjpyhfihf`ejp ih mj lxh{~j ih y{jkjnodmokjm- fj`eofjm u mjp eflmxhf`ejp{hdxmjio{jp&

Romáye`jp ih[[GG

[h`mxyjaehfyo

Phmh``eðf

Efix``eðf

@jmele`j`eðf ih

aå{eyop

HNHARMO

http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1

8/15/2019 Tutorial de las Normas de Control Interno

18/36

@R@@& NXJF K& AHMÅFIH^ YO[[HP

Romáye`j ih [h`mxyjaehfyo> !Oknhye|o> Kxp`j{ u jy{jh{ pome`eyjfyhp `jrj`hp rj{j `xk{e{mjp |j`jfyhp zxh ph r{hphfyjf&

• Romáye`j> Pehar{h zxh ph r{hphfyh xfj |j`jfyh- jfyhp ih {h`x{{e{ j lxhfyhp hwyh{fjp-ihkh{ê r{o`x{j{ph `xk{e{mj- hf edxjmiji ih `e{`xfpyjf`ejp- `of rh{pofjp zxh uj hpyåfmjko{jfio hf mj o{djfe~j`eðf u rj{j zxehfhp hpyo pedfelezxh xf jp`hfpo&

Romáye`j ih Phmh``eðf> Oknhye|o> Jfjme~j{ mjp gjkemeijihp u ̀ jrj`eijihp ih moppome`eyjfyhp j lef ih ih`eie{- pok{h kjphp oknhye|jp- `xjmhp yehfhf ajuo{ royhf`ejm rj{jhm ihpharhúo ih xf rxhpyo u ropekemeijihp ih xf ihpj{{ommo lxyx{o- yjfyo rh{pofjm`oao ih mj o{djfe~j`eðf&

• Romáye`j> Rj{j hlh`yop ih xfj phmh``eðf oknhye|j- ihkh{ê {h`x{{e{ph jm xpo ih mjpyå`fe`jp `oao hm jfêmepep ih rxhpyop- mjp r{xhkjp yå`fe`jp- hf`xhpyjp po`eoh`ofðae`jp-hy`&- j lef ih hmeaefj{ gjpyj iofih phj ropekmh mj pxknhye|eiji hf mjp ih`epeofhp& Hmihrj{yjahfyo ih [[GG& jxwemej j `jij hfyeiji jiaefepy{jye|j r{hphfyêfiomh |j{eop`jfieijyop eiðfhop- rh{o mj ih`epeðf lefjm `o{{hprofih jm nhlh ih hpj xfeiji&

Romáye`j ih Efix``eðf> Oknhye|o> Mj eflo{aj`eðf fh`hpj{ej jm fxh|o y{jkjnjio{ u {hjme~j{ yoijp mjp j`ye|eijihp rh{yefhfyhp rj{j mod{j{ px {êreij ef`o{ro{j`eðf j mopd{xrop po`ejmhp zxh hwepyjf hf px ahieo ih y{jkjno- j lef ih mod{j{ xfj eihfyele`j`eðfhfy{h hm fxh|o aehak{o u mj o{djfe~j`eðf u |e`h|h{pj&

•

Romáye`j> Rxkme`j{ u ielxfie{ mop oknhye|op u romáye`jp ih mj o{djfe~j`eðf- jpá yoiopjzxhmmop jprh`yop zxh mj `j{j`yh{e~jf- j`hryjfio mjp `{eye`jp u pxdh{hf`ejp `oao xfjlo{aj ih mod{j{ xfj `ofpyjfyh pxrh{j`eðf u gj`h{ |h{ijih{jahfyh rj{ye`erhp ih hpyj jmop ielh{hfyhp ph`yo{hp zxh mj `oarofhf o ph {hmj`eofjf `of hmmj&

@jmele`j`eðf ih Aå{eyop& Oknhye|o> H|jmxj{ ahiejfyh mop ahieop ajp oknhye|op- mjj`yxj`eðf ih `jij y{jkjnjio{ jfyh mjp okmedj`eofhp u {hprofpjkemeijihp ih px rxhpyo&

• Romáye`j> Ih `jmele`j`eðf ih aå{eyop ph{ê ih iofih ih{e|j{jf r{haeop u jp`hfpop-

`ofpeih{jfio mop {hpxmyjiop okyhfeiop ro{ `jij rh{pofj hf {hmj`eðf `of mop oknhye|opih px rxhpyo u ihrj{yjahfyo&

HNHARMO

http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemmm.es.tl/Declaraci%F3n-Doctrinal.htm&usg=__Q6n556Qziv1N21akcGEG3MkvASM=&h=82&w=109&sz=10&hl=es&start=110&itbs=1&tbnid=SGleTlfbG9VbKM:&tbnh=64&tbnw=85&prev=/images?q=HOMBRE+LEYENDO+LIBRO+DE+ETICA&start=108&hl=es&sa=N&gbv=2&ndsp=18&tbs=isch:1http://www.google.com.pe/imgres?imgurl=http://www.soloimagen.net/imagenes-animadas/Ninos/Nino%20leyendo%20libros.gif&imgrefurl=http://iglesiatexistepequemm