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RECOPEANNUALREPORT2014
Preventive services for warnings regarding suboptimal use of positions and
appointments through promotions with transfers
Management was informed of some risk situations that could be
undertaken by subordinates if certain guidelines regarding wages and current
legislation are not observed.
Preventive services for warnings regarding documentation and registration of
accounts receivable fromJAPDEVA for the lease of towing boats
Management was informed of some risk situations regarding fees and
taxes for expenses RECOPE would have to cover.
Followup and control
Followup to recommendations issued by the Internal Audit
Follow up to 41 recommendations aimed at improvement and
strengthening of the existing Internal Control System was performed. Also, follow up
was executed in 9 preventive services for warnings issued to inform Management of
possible risk situations.
Preventive services regarding authorization in record books
Procedures were executed regarding the Authorization and Validation
of 27 legal record books for the company (Meeting minutes for Board of Directors
meetings, PurchasesMinutesandmeetingminutes for theFuel PurchasingCommittee),
pursuant to the provisions contained in the law and the results and improvement
actions were duly communicated to Management, when considered necessary.
Quality assurance for Internal Audits
In compliancewith the standard 1.3 “Standards for the Practice of Internal
Auditing in the Public Sector and the Comptroller General of the Republic (R-DC-119-
2009)”, every year a series of continuous improvement projects are formulated, aimed
at strengthening the internal audit activity. The projects developed during 2014 were
the following:
1.
Updating internal regulations was concluded, which allows audit processes are
developed in a systematic way. For this, during the year, the regulating normative
documents were reviewed, among them: the instruction documents issued for the
PlanningPhaseof Audit Services; three instructiondocuments arepending completion
(approval and training) related to preventive services and communication services for
the Audit, and four assurance instruction documents are under review.
2.
The follow up and implementation model for the recommendations system
regarding Internal Audit Services was reviewed and updated and presented to
management with a proposal for strengthening said tasks.
3.
Work was performed in the identification and documentation of the scientific base
for determining and selecting samples for strengthening collection and assessment
of evidence during audits, as well as the participation in the course imparted by the
Comptroller General of the Republic.
4.
A review and update of the Management Indicators for Internal Audits was
performed, to measure results, impact and use of resources, which strengthens the
mechanisms used to evaluate Internal Audit management.
5.
Transactions in the SAP-AIS modules were updated, which allowed the Auditing
Department to have an instrument for efficient communication with the professional