INSTITUCIÒN UNIVERITARIA POLITECNICO GRANCOLOMBIANO FACULT FACULTAD DE CIENCIAS ECONÓMICAS ECONÓMIC AS Y CONTABLES PREGRADO VIRTUAL
REVISORÍA FISCAL
CHAVERRA CHAVERRA MUNOZ PABLO PABLO ANTONIO. CORREDOR ROJAS ROJA S ROSA ELVIRA. ELVIRA. DA DAVID VID BEDOYA BEDOYA VIVIANA MARITZA. GOMEZ CORREA ANDREA. LINEROS FONTAL SANDRA PATRICIA
REVISORÍA FISCAL BLOQUE 1 - 21!
TUTOR RODRÍGUEZ SALINAS JAVIER.
COLOMBIA" 1# DE OCTUBRE DE 21!
I.
ÍNDICE
II. INTRODUCCIÓN
$
III. OBJETIVOS
%
$.1. O&'()*+, ((/0
%
$.2. O&'()*+,3 (34(567*5,3
%
IV. CAPÍTULO 1 ANTECEDENTES DE LA REVISORÍA FISCAL EN COLOMBIA
8
%.1. N05*9*(), :( INCP ; ADECONTI
8
%.2. L0 R(+*3,/60 F*350 0 40/)*/ :( 03 L(;(3
#
V. CAPÍTULO 2 EL TRABAJO DEL REVISOR FISCAL.
<
VI. CAPÍTULO $ PROBLEMA DE INVESTIGACIÓN Y POSIBLES SOLUCIONES.
11
VII.
CONCLUSIONES
1%
VIII.
BIBLIOGRAFÍA
18
II.
INTRODUCCIÓN
E 4/,5(3, :( 7*350*=05*> ; 5,)/, 0 , 0/, :( 0 ?*3),/*0 :( 0 5,)0&**:0: ?0 3*:, @0 4*(=0 50+( 40/0 3(/ 93 )/0340/()(" (7*5*()( ; 5,7*0&( 0 :*35*4*0 5,)0&( 5@0@*(/ ,4(/05*> 9,()0/*0" :( *)(/509&*," 5,9(/5*0" 7(@:0)0/*0" /(@*(/( @( ),:,3 3@3 0@),/(3 05)( :( 90(/0 5,//(5)0" 3* (9&0/, (3), , 3*(94/( (3 036 0:(93 ,3 *)(/(3(3 :( ,3 4/,4*()0/*,3 5@0:, (3),3 3, 3,, *+(/3*,*3)03 :(&(/ 3(/ +(0:,3 4,/ )(/5(/,3 :( '@*5*, (@)/, ; 4/,7(3*,0" 0 )0/(0 :( 0@:*)0/ ; :0/ F( :( @( ,3 4/,5(3,3 3( (3) :(30//,0:, :(&*:09()( )09&* (3 :( *)(/3 :( (3)0:, :( 0@6 0 *94,/)05*0 :( 404( :( R(+*3,/ F*350. E3 3**7*50)*+, 40/0 ()(:(/ (3)0 0&,/" 5,,5(/ 3@3 /065(3" 3@ 5,)(), '@/6:*5, ; ( 90/5, 050:9*5, ; 4/,7(3*,0 ( ( 5@0 3( :(3(+@(+( (3)0 0&,/. E C>:*, :( C,9(/5*, :( C,,9&*0 ( 1<# 9(:*0)( (; 8! ( ( 0/)65@, 8#2 /(=0 ( P,:(/ E'(5@)*+, 4,:/ ,9&/0/ @ 5,9*30/*, @( +**( 03 ,4(/05*,(3 :( ,3 0:9**3)/0:,/(3" ; ( : 5@()0 :( 0 *('(5@5*> , *7/055*> :( ,3 (3)0)@),3. E3)( 5,9*30/*, 3(/ 400:, 4,/ 0 5,94060K CITATION BAN1# $<2 . P0)(0:, 036 ,3 ,/6((3 :( (3)0 ,&( )0/(0. E3)0 *+(3)*05*> :( 6:,( (4,/0)*+0 )/0( 0 5,05*> ( @0 4/*9(/0 ()040 ( :(30//,, ?*3)>/*5, 0 )/0+3 :( @ 90/5, 006)*5, )0), :( 3@ 5,)(), ,/90)*+, 5,9, :( 05,)(5*9*(),3 @( ?0 /,:(0:, (3)0 /090 :( 0 5,)0:@/60 4&*50. P,3)(/*,/9()( 3( (5@()/0 @ 0*3*3 0 )/0&0', :( R(+*3,/ F*350 ; 4,/ )*9, @0 (+0@05*> :( 03 5,3(5@(5*03 4,3*)*+03 ; (0)*+03 0 (3)0 :*35*4*0 :( 0 C,)0:@/60 P&*50 )(*(:, ( 5@()0 0 *94(9()05*> E3):0/(3 I)(/05*,0(3 :( I7,/905*> F*05*(/0.
III. III.1.
OBJETIVOS
Objetivo general:
A0*=0/ :(3:( :*7(/()(3 ()0403 ( ( )*(94, :( 0 )0/(0 :( 0 R(+*3,/60 F*350 ( C,,9&*0" :( 05@(/:, 0 90/5, ,/90)*+, 05*,0 ( *)(/05*,0 @( 3( (3) ('(5@)0:, ( ( 4063.
III.. -
-
-
Objetivo! e!"e#$%i#o!: O&'()*+, (34(567*5, 1 D()(/9*0/ ( 5,)(), ?*3)>/*5, ; 90/5, (0 :( 0 /(+*3,/60 7*350 ( C,,9&*0 :(3:( @ 4@), :( +*3)0 006)*5, ; :(35/*4)*+,. O&'()*+, (34(567*5, 2 A0*=0/ ( :(30//,, :( 0 4/,7(3*> :( R(+*3,/ F*350 ( C,,9&*0" &0', ( 90/5, '@/6:*5, (*3)()(. O&'()*+, (34(567*5, $ C@(3)*,0/ ( 7@)@/, :( 0 R(+*3,/60 F*350 ( C,,9&*0" :( 05@(/:, 0 0 *94(9()05*> :( ,3 E3):0/(3 I)(/05*,0(3 :( I7,/905*> F*05*(/0.
IV. IV.1.
C&'ÍTU(O 1: &NTECEDENTES DE (& REVISORÍ& )ISC&( EN CO(O*BI& Na#i+iento ,el INC' - &DECONTI
C,)()@0*=0/ ( 05*9*(), :( INCP ; :( ADECONTI (3)0&(5(/ 50@303 4,6)*503" (5,>9*503 ; 3,5*0(3 @( :*(/, ,/*( 0 05*9*(), :( (3)03 *3)*)@5*,(3. L0 5,)0&**:0: ?0 (3)0:, 4/(3()( :(3:( )*(94,3 05(3)/0(3" ?*3),/*0:,/(3 /(:05)0 0 4/(3(5*0 :( (3)0 ( )0&03 :( &0//, ( )*(94,3 0)(3 :( 5/*3), A.C." 3( 4,:/60 :(5*/ @( 05( :(3:( @( ( ?,9&/( (3) ( 3,5*(:0:" 0 )/0+3 :( :*7(/()(3 ?(5?,3 C@)@/0(3" 3,5*0(3 ; (5,>9*5,3" 3@/( 0 (5(3*:0: :( 9),:,3 :( 5,)/," 5,9(/5*0" 7*05*(/, ; %i!#al" @( (3 :,:( 3( 5()/0/0 ( (3)@:*,. E C,,9&*0 0 5,)0&**:0: 3( )/0&0'0 ; :(30//,0 0)(3 ; :(34@3 :( 0 5,,*=05*>. M(:*0)( ( 403, :( ,3 0,3 3( :*5)0 0@03 (;(3 40/0 /(09()0/ ( ('(/5*5*, 5,)0&(" 5,9, 0 L(; !$ :( 1$8 90(', 5,)0&( :( 03 (94/(303 4&*503 ; 4/*+0:03 ; ( ('(/5*5*, :( 0 4/,7(3*>. KCITATION /(+1 $<2 E C,,9&*0 0 R(+*3,/60 F*350 05( &0', 0 (5(3*:0: :( /(+*30/ ( )/0&0', :(3(94(0:, 4,/ ,3 :*/*()(3 :( 03 S,5*(:0:(3 A>*903 (/()(3 , 0:9**3)/0:,/(3" ;0 @( ()/( 1%8 ; 18$ ( 4,:(/ ,3 *+(/3*,*3)03 ()/0'(/,3 3( 3*()( 5, 9@5?0 7@(/=0 :()/, :( C,,9&*0" :0:, **5*, ?05*0 0 C,5()/05*> I:@3)/*0. E (3)( 4(/*,:, 03 7*/903 :( /(+*3,/60 (/0 ()/0'(/03" 4,/ , 5@0 3( **5*> ( 4/( 05*,0*39," 5@;, ,&'(), **5*0 &@350&0 0 /(09()05*> :( 0 4/,7(3*> :( 0 C,)0:@/60 P&*50" :()/, :( 4063. L, 5@0 (3)03 7*/903 ()/0'(/03 , @(/60 @( 3( :(30//,0/0" 4,/@( @(/60 3(@*/ 90('0:, ( 4063 5,9, (,3 @(/60" 3* /(34,30&**:0:(3 * /(3)/*55*,(3. K CITATION C/@12 $<2 E 181 3( 5/(0 ( I3)*)@), N05*,0 :( C,)0:,/(3 P&*5,3 INCP" 5,7,/90:, 4,/ 5,)0:,/(3 :( /0 )/0;(5),/*0" 5@0)/, 0,3 :(34@3 188 3( ,/0*=0 0 A50:(9*0 C,,9&*00 :( C,)0:,/(3 P&*5,3 T*)@0:,3 A:(5,)*. E3)03 :,3 ,/0*=05*,(3 )(60 5,9, 7* 0/(9*0/ 0 ,3 5,)0:,/(3 :( 4063" 0 5,5*(5*0 :( 0 5*@:0:060 , (/0 &@(0 /(34(5), 0 503," 4,/ , @( (3)03 ,/0*=05*,(3 , ,&)@+*(/, ,3 7/@),3 (34(/0:,3. E 18# ( ( ,&*(/, :( R,'03 P**0" (3)03 0/(9*05*,(3 3( 7,/)0(5( 5, 0 (4(:*5*> :( D(5/(), 2$!$ :( 1< 3(4)*(9&/( :( 18#. R(09()0:, 4,/ 4/*9(/0 +(= L0 4/,7(3*> :( C,)0:,/ P&*5, ; 3( 4/,)(*> ( ('(/5*5*, 4/,7(3*,0 :( ,3 5,)0:,/(3 4&*5,3 5,,9&*0,3. E4/(30:, 03 5,:*5*,(3 @( :(&(/60 5@94*/ @ /(+*3,/ 7*350 40/0 ( 4063 ; /(3)/**(:, ( )/0&0', :( 03 7*/903 ()/0'(/03 :( /(+*3,/60 7*350 :()/, :( C,,9&*0" 4,/ 03 5,:*5*,(3 )*503 0:+(/303 @( 3( 4,:60 4/(3()0/. L@(, 5, 0 (4(:*5*> :( 0 L(; 1%8 :( 1#" 3( 5/(0 @ +056, ( 0 /(3)/*55*> @( 3( ?0&60 ,/0:, 5, ( D(5/(), 2$!$ :( 18#. E 0 :50:0 :( ,3 !. M(:(6 3( ),/0 5,9, ( ('( 5()/0 40/0 ( 9,+*9*(), 05*,0 :( 5,)0:,/(3" 5, 0 3(:( :( ADECONTI" 0?,/0 INCP" (3)( )(60 5,9, ,&'()*+,3
L0 (*9*05*> :( ,3 9,,4,*,3 :( 03 7*/903 :( 0@:*),/60. E+*)0/ @( 3( 5/(0/0 9,,4,*,3 05*,0(3. E+*)0/ @( 03 7*/903 *)(/05*,0(3 3( :*37/0=0/0 , /(3@0/:0/0 0 )/0+3 :( 7*/903 05*,0(3.
E 0 05)@0*:0: ,3 4/,5(3,3 :( 0@:*),/*0 3( /(0*=0 5, 03 N,/903 I)(/05*,0(3 :( A@:*),/*0 NIA3 , 5, 03 N,/903 :( A@:*),/*0 G((/09()( A5(4)0:03 NAGA3" @)**=0:, 50:0 @0 :( (3)03 3( 3(0 ( 503, 40/0 ('(5@)0/ 0 0@:*),/*0. L(; %$ :( 1
IV..
(a Revi!or$a )i!#al a "artir ,e la! (e-e!
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
1. Integri,a, - Objetivi,a,. L0 (; :(35/*&( (3),3 :,3 4/*5*4*,3 :( 7,/90 *:(4(:*()(" 5,9()0:, 0 ?,(3)*:0: 3*5(/*:0: @( :(&( )((/ 50:0 4/,7(3*,0 05,9400:, :( 0 *940/5*0*:0:. . Sol#i/n ,e #on%li#to! 0ti#o!: 0&0/50 ( )(90 :( 0 5,:@5)0 )*50" 5,9, @ 5,)0:,/ /(@5*( :( ('(/5(/ 05),3 @( 4@(:0 07(5)0/ (0)*+09()( 3@ /(4@)05*>.
. Co+"eten#ia 'ro%e!ional: E4*50 0 *94,/)05*0 :( )((/ @0 (:@505*> *:>(0" (5(30/*0 40/0 0 (7,50:0 4/,7(3*>" :(&(/ (3)0/ 05)@0*=0:, 5, 3@ 4/,7(3*>. 2. Con%iabili,a,: (4,( (3)( 4/*5*4*, 5,9, @ 5,94/,9*3, /(34,30&(" (0 ; 0@))*5, 5, 0 /(3(/+0 4/,7(3*,0. 3. In,e"en,en#ia: 0 (; , ),90 5,9, 4/*5*4*, &3*5," :( 7,/90 ((/0 5,9, ( 90(', :( 5/*)(/*, ; 0 *:(4(:(5*0 9()0" 5,3*:(/:,3( (3(5*0 ; 3*9*0/ 0 ,3 4/*5*4*,3 :( *)(/*:0: ; ,&'()*+*:0:. 4. Re!"eto entre #olega!: :,:( 4/(+0(5( +0,/(3 5,9, 0 ?,(3)*:0:" 0 09*3)0: ; 0 5,+*+(5*0 40567*50" @( 5,:(30 0 0/9,60 5, ,)/,3 4/,7(3*,0(3. 5. Di%!i/n - Colabora#i/n: :(&( ?05(/3( 3*(94/( ( &((7*5*, :( 0 4/,7(3*>" 5,)/*&@;:,3( 0 0 3@4(/05*>" :(30//,, ; :**7*505*> :( 0 4/,7(3*>" :( 05@(/:, 5, 0 705)*&**:0: :( 50:0 4/,7(3*,0. L0 L(; (@9(/0" :( 7,/90 5,5*30" ,3 4/*5*4*,3 @( (,3 5,3*:(/0/, 5,@90 :( 0 4/,7(3*> 3, ,3 4/*5*4*,3 @( @ 5,)0:,/ :(&( ),90/ ( 5@()0 40/0 /(0*=0/ 5@0@*(/ )/0&0'," 9,3)/0:, 3*(94/( 3@ 5,94()(5*0 ; 4/,7(3*,0*39,.
V.
C&'ÍTU(O : E( TR&B&JO DE( REVISOR )ISC&(.
L0 (; %$ :( 1 9,:*7*5> ( (3)0)@), :( 0 50//(/0 5,)0&(" (3)0 (; 5/(> ( 5>:*, :( )*50 ; 3( /(7*/*> 0 03 ,/903 :( 0@:*),/60 ((/09()( 05(4)0:03 5,9, 0@(03 5@0*:0:(3 4/,7(3*,0(3" :(35/*&*> 0 /(+*3,/60 7*350 5,9, @0 05)*+*:0: 4(/)((5*:0 5, 0 5*(5*0 5,)0&(" :( *@0 7,/90 5/(> ,3 404((3 :( )/0&0', 5,9, ( 9(:*, 40/0 @( ( C,)0:,/ P&*5, :('( 5,3)05*0 ; (+*:(5*0 :( 03 0&,/(3 /(0*=0:03 5, ( 7* :( (9*)*/ 3@ '@*5*, 4/,7(3*,0. C09&*> 0 /(@05*> 3,&/( 0 7( 4&*50 4,/ 3@ 50/5)(/" (4*50 0 *94,/)05*0 :( 30)*3705(/ (5(3*:0:(3 :( 0 3,5*(:0: :,:( ( 5,)0:,/ 4&*5, 05)0 5,9, :(4,3*)0/*, :( 0 5,7*0=0 4&*50 (3 :(5*/" :0 7( 4&*50" 5, 0 5(/)*7*505*> :( @ ?(5?, (5,>9*5," *9*):,0 0 ,3 05),3 4/,4*,3 :( 0 4/,7(3*> 5,)0&(" :,:( /(30)0 40/)( :( 0 I)(/*:0:" O&'()*+*:0:" *:(4(:(5*0" /(34,30&**:0:" 5,7*:(5*0*:0:" ,&3(/+05*,(3 :( 0 :*34,3*5*> ,/90)*+03" :*7@3*> ; 5,0&,/05*> ; ( /(34(), ()/( 5,(03 . E3)0&(5*> ( **5*, :( 3(40/05*> :( /(34,30&**:0:(3. C,30/> @(+03 *?0&**:0:(3 40/0 3(/ /(+*3,/ 7*350 ; 4/,?*&*5*,(3 04*50&(3 @(, :( 0 :('05*> :( 50/,. A 5,)*@05*> :(3,3, ,3 4/*5*4*,3 7@:09()0(3 @( /(:05)0 0 (;
1. Integri,a, - Objetivi,a,. L0 (; :(35/*&( (3),3 :,3 4/*5*4*,3 :( 7,/90 *:(4(:*()(" 5,9()0:, 0 ?,(3)*:0: 3*5(/*:0: @( :(&( )((/ 50:0 4/,7(3*,0 05,9400:, :( 0 *940/5*0*:0:. . Sol#i/n ,e #on%li#to! 0ti#o!: 0&0/50 ( )(90 :( 0 5,:@5)0 )*50" 5,9, @ 5,)0:,/ /(@5*( :( ('(/5(/ 05),3 @( 4@(:0 07(5)0/ (0)*+09()( 3@ /(4@)05*>. . Co+"eten#ia 'ro%e!ional: E4*50 0 *94,/)05*0 :( )((/ @0 (:@505*> *:>(0" (5(30/*0 40/0 0 (7,50:0 4/,7(3*>" :(&(/ (3)0/ 05)@0*=0:, 5, 3@ 4/,7(3*>. 2. Con%iabili,a,: (4,( (3)( 4/*5*4*, 5,9, @ 5,94/,9*3, /(34,30&(" (0 ; 0@))*5, 5, 0 /(3(/+0 4/,7(3*,0. 3. In,e"en,en#ia: 0 (; , ),90 5,9, 4/*5*4*, &3*5," :( 7,/90 ((/0 5,9, ( 90(', :( 5/*)(/*, ; 0 *:(4(:(5*0 9()0" 5,3*:(/:,3( (3(5*0 ; 3*9*0/ 0 ,3 4/*5*4*,3 :( *)(/*:0: ; ,&'()*+*:0:. 4. Re!"eto entre #olega!: :,:( 4/(+0(5( +0,/(3 5,9, 0 ?,(3)*:0:" 0 09*3)0: ; 0 5,+*+(5*0 40567*50" @( 5,:(30 0 0/9,60 5, ,)/,3 4/,7(3*,0(3. 5. Di%!i/n - Colabora#i/n: :(&( ?05(/3( 3*(94/( ( &((7*5*, :( 0 4/,7(3*>" 5,)/*&@;:,3( 0 0 3@4(/05*>" :(30//,, ; :**7*505*> :( 0 4/,7(3*>" :( 05@(/:, 5, 0 705)*&**:0: :( 50:0 4/,7(3*,0. L0 L(; (@9(/0" :( 7,/90 5,5*30" ,3 4/*5*4*,3 @( (,3 5,3*:(/0/, 5,@90 :( 0 4/,7(3*> 3, ,3 4/*5*4*,3 @( @ 5,)0:,/ :(&( ),90/ ( 5@()0 40/0 /(0*=0/ 5@0@*(/ )/0&0'," 9,3)/0:, 3*(94/( 3@ 5,94()(5*0 ; 4/,7(3*,0*39,. K CITATION NIF1! $<2 E3)0&(5( ( 4/,7(3,/ R,:/*, L,0*=0 G0/560 C,)0:,/ P&*5, :( 0 U*+(/3*:0: :( M(:(6 ; E5,,9*3)0 :( 0 U*+(/3*:0: :( A)*,@*0 E 0 ,/90 3, (465*)03 03 7@5*,(3 :( R(+*3,/ F*350" 903 , 0 7,/90 :( 5>9, 5@94*/03" ;0 @( )(:(9,3 7/(5@()(9()( 0 5,7@:*/ ( 0 4/5)*50 ( 5,)/, @( 3( (+0 0 50&, ( 0 A@:*),/*0" ( 5,)/, :( 0 I)(/+(),/60 :( 5@()03" ( C,)/, 7*350 ; ( 5,)/, :( 0 R(+*3,/60" 5,(+0:, 0 @*( ('(/5( 0 R(+*3,/60 F*350 0 7@:09()0/3( ( I3)*)@5*,(3 4/,4*03 :( 5,)/, :( (3),3 ,)/,3 9,:(,3 A@:*),/*0 - C,)/, 7*350 I)(/+(5*> :( 5@()03 :*3),/3*,0:, 5, (," ,3 ,&'()*+,3 :( 0 R(+*3,/60 F*350
E3 *94,/)0)( 4/(5*30/ @( ( )/0&0', :( R(+*3,/ F*350 :(&( 3(/ 4(/90()( ; , &030/3( 3,, ( ( 5@94*9*(), :( 0@03 :( 03 7@5*,(3 3(00:03 ( ( A/). 2! :( C>:*, :( C,9(/5*," :(&(/609,3 (3)0/ 93 0&*(/),3 ; @5?0:, 4,/ 0:()/0/,3 ( ( 4/,4>3*), :( 0 R(+*3,/60 7*350 0 5@0 (3 93 (7,50:0 ( :0/ F( 4&*50 0 ),:,3 ,3 *)(/(30:,3 :( 0 +(/05*:0: ; /0=,0&**:0: :( */, ,/90 :( 0 5,94060 5, ( 7* :( 5,0:;@+0/ 0 0 ),90 :( :(5*3*,(3 &*( 3(0 :( 5*()(3" 4/,+((:,/(3" (94(0:,3 , , 9(,3 *94,/)0)( 3@ :@(,. S@3 7@5*,(3 :(&( (3)0/ &030:03 ( 0 *34(55*> :( 50:0 @0 :( 03 ,4(/05*,(3 @( /(0*=0 0 (94/(30" 0:(93 @( 0 *7,/905*> @( +*(( /(5,(5)0:, 3(0 0 5,//(5)0 ; @( 3*/+0 5,9, 3,4,/)(" P,/ ,)/, 0:, 0 /(+*3,/ 7*350 3( ( :(&( 4(/9*)*/ @( ( 5@940 5, 3@ ,&*05*> :( *)(/+(*/ 5@0:, 3(0 (5(30/*, 036 , )(0 +,)05*> 4(/, 3@ *)(/+(5*> 4@(:( ?05(/ @( 0 J@)0 D*/(5)*+0 ( : @ */, *94,/)0)( 0 :*5?0 /(@*>" ),:, (3), *0:, 0 0 ,&*05*> @( )*(( 7/()( 0 ,3 4/*5*4*,3 &3*5,3 :( 5>:*, :( )*50 4/,7(3*,0 @( ?05( @( 3@3 7@5*,(3 , 3( 300 :( , ,/90)*+, ; @( 4,/ ( 5,)/0/*, +**( ; 5,)/,( 40/0 @( 3@ )/0&0', 3*/+0 5,9, 3,4,/)( 0 03 0@:*),/60 /(0*=0:03 4,/ ,3 ()(3 :( 5,)/, ; @( 3@3 ?00=,3 3(0 70+,/0&(3 40/0 0 ()*:0:. K CITATION L(;1! $<2 A 90(/0 :( (30;, ; &030:,3 ( ( 0/)65@, 2! :( 5>:*, :( 5,9(/5*," P/,@5*09*(), 3,&/( /(+*3,/60 7*350 N,. ! :( 1% ; 0 (; %$ :( 1" (4,(/ 03 7@5*,(3 :( /(+*3,/ 7*3501 ; (4,(/ 5,9, 3( :(&( :(3(94(0/ (3)03 7@5*,(3 :(3:( 0 4(/34(5)*+0 ( @( 0 /(+*3,/60 7*350 :(&( 3(/ *:(4(:*()( ; ,&'()*+0. FUNCIONES DE LOS REVISORES FISCALES L03 7@5*,(3 @( :(&( :(3(94(0/ ,3 /(+*3,/(3 7*350(3 3, 03 5,)(940:03 ( ( 5>:*, :( 5,9(/5*, ( 3@ 0/)65@, 2!" ( 5@0 ;0 ?(9,3 (3)@:*0:," 3* (9&0/," 50:0 ()*:0: ( 40/)*5@0/ )*(( 3@3 4/,4*03 7@5*,(3 /(05*,0:03 5, 50:0 ()*:0: ( (34(5*0" 4@(3), @( :( 03 7@5*,(3 @( )/0)0 ( 5>:*, :( 5,9(/5*, ( ( 0/)65@, 9(5*,0:, 3, 03 :( 50/5)(/ ((/0 ; @( :(&( 3(/ 04*50:0 0 5@0@*(/ (94/(30 @( :*34,0 :( /(+*3,/ 7*350. L03 3*@*()(3 3, 0@03 :( 03 7@5*,(3 3( 50:0 ()*:0:. F@5*,(3 ( 03 C0'03 :( C,94(305*> F09**0/. A/) % :( 0 (; 211<2. E)/( 03 7@5*,(3 :( /(+*3,/ 7*350 ( 03 50'03 :( 5,94(305*> (5,)/09,3 0 ,&*05*> :( (09*0/ 0 5,//(5)0 4/(3)05*> :( ,3 3(/+*5*,3 3,5*0(3 :( 0 50'0" /0=> 4,/ 0 5@0 (3)0 *+(3)*:, :( 0 0@),/*:0: (5(30/*0 40/0 /(+*30/ 0 4/(3)05*> :( ,3 3(/+*5*,3" 3@ (7*5*(5*0 ; 3@ (7*505*0 036 5,9, 0 /0=,0&**:0: ; :()(/9*05*> :( ,3 5,3),3 :( ,3 9*39,3. E3), 3**7*50 @( ( /(+*3,/ 7*350 :( (3),3 ()(3 )*(( 0 (5(3*:0: :( 4,3((/ 9)*4(3 5,,5*9*(),3" :0:0 0 :*+(/3*:0: :( 3(/+*5*,3 @( 4@(:( ,7/(5(/ , @( (+0 50&, (3)03 ()*:0:(3 )0), ( 30@:" 9(/50:(," /(5/(05*>" :(30//,, 5@)@/0" 5,3)/@55*> :( +*+*(:03 ; 7*05*(/,3. F@5*,(3 ( 03 ()*:0:(3 :( 3(5),/ 30@:" 5*/5@0/ 122 :( 0 S@4(/*)(:(5*0 N05*,0 :( S0@: ; $# :( 0 JCC S( )*(( @( ('(/5(/ @0 7*350*=05*> ,4,/)@0" *)(/0 ; 4(/90()( 3,&/( ,3 05),3 :( ,3 0:9**3)/0:,/(3" 03 ,4(/05*,(3 3,5*0(3" ,3 &*((3" ,3 :(/(5?,3" ,3 *&/,3" ,3 5,94/,&0)(3" 0 5,//(34,:(5*0 ; :(93 :,5@9(),3 *?(/()(3" 5, ( 7* :( 0/0)*=0/ ( 90(', ,4,/)@," (7*5*()(" (7*50= ; )/0340/()( :( ,3 /(5@/3,3 7*05*(/,3 :( 3(5),/ :( 0 30@: ; ,/0/ 036 0 0:(5@0:0 4/(3)05*> :( 3(/+*5*, (3(5*0 :( 0 30@:.
F@5*,(3 ( 03 ()*:0:(3 :( 3(5),/ 5,,4(/0)*+,. A/). %$ :( 0 (; !1<< E (3)03 ()*:0:(3 03 7@5*,(3 :( /(+*3,/ (3)0/ 3(00:03 ( ,3 (3)0)@),3 :( 50:0 ()*:0: 5,,4(/0)*+0. T(*(:, ( 5@()0 @( :(&( 5@94*/ 5, , 3(00:, ( ( 0/) 2! :( C :( C*,. F@5*,(3 ( 03 ()*:0:(3 5,)/0)*3)03 :( E3)0:,. A/) < :( 0 (; 118 E)/( @0 :( 3@3 7@5*,(3 93 *94,/)0)(3 (3) 0 :( +(0/ 40/0 @( ( 0 ,&)(5*> :( 5,)/0),3 4,/ 40/)( :( E3)0:," 03 4(/3,03 '@/6:*503 ,&'(), :( 7*350*=05*>" , (7(5)( 40,3 :(3(9&,3,3 , /()/*&@5*,(3 :( * )*4, ( 70+,/ :( ,3 7@5*,0/*,3 (3)0)0(3. I@09()( +(0/ 4,/@( ,3 (3)0:,3 7*05*(/,3 :( 03 4(/3,03 '@/6:*503 7*350*=0:03" 3( /(7('( 7*:(:*09()( ,3 */(3,3 ; 5,3),3 :( /(34(5)*+, 5,)/0),. F@5*,(3 ( 03 (94/(303 5,9@*)0/*03. A/) $2 :( :(5/(), 2!$1!$ E)/( 03 7@5*,(3 ( (3)03 (94/(303 (3) 0 :( ?05(/ ,3 0/@(,3 :( 50'0 )/*9(3)/09()(" *@09()( 0 7*/90 :( ,3 *+()0/*,3 4/05)*50:,3. F@5*,(3 ( 03 03,5*05*,(3 :( 0@),/(3. A/) < :( :(5/(), $11#1<% E (3)03 03,5*05*,(3 ( /(+*3,/ 7*350 :(&( 3@4(/+*30/ ( 4/(3@4@(3), :( 0 ,/0*=05*> 036 5,9, 3@ ('(5@5*> , :(30//,, :( 9*39,. F@5*,(3 3,&/( 4/,5(309*(), ((5)/>*5, :( :0),3" :( 3*3)(903 ; 3(@/*:0: :( 0 *7,/905*>. E 5@0), 0 0 /(+*3,/60 7*350 :( (3)03 (94/(303 ( /(+*3,/ 7*350 :(&( )((/ 4(, 5,,5*9*(), 3,&/( ,3 40(3 :( 3*3)(903 ; )(5,,603 :( 03 (94/(303" 0*3*3 :( ,3 4/,/0903" 3@3 04*505*,(3 ,3 /*(3,3 @( ( 90(', :( (3),3 4@(:( (+0/. F@5*,(3 :( 7*350*=05*> :( 9(:*, 09&*()( E (3)( 5094, ( /(+*3,/ 7*350 :(&( +(/*7*50/ ),:03 03 )0/(03 )(:*()(3 0 +(/*7*50/ , 0)*()( 5, ( *9405), 09&*()0 :( ,3 &*((3 ;, 4/,:@5),3 ,7/(5*:,3 4,/ 03 (94/(303 @( ?00 @3, :( (,3. T0), ( ( )(90 :( 5,)09*05*>" :( 4/,5(3,3" :( 4,6)*503 :( 4/,)(55*>. K CITATION C,!1 $<2
VI.
C&'ÍTU(O : 'ROB(E*& DE INVESTI6&CIÓN 7 'OSIB(ES SO(UCIONES.
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
5,7*@/( 0 REVISORÍA FISCAL" 0 5@0 )/0( 5,3*, @ 9,:(, :( 5,)/, 5,94()," @( 9@(3)/0 @0 3(@/*:0: 0 ,3 *+(/3*,*3)03 ; 4/,4*()0/*,3" 0 E3)0:, ; 0 0 5,9@*:0: ( ((/0. L0 R(+*3,/60 F*350 (3 ( >/0, :( 5,)/, (3)0&(5*:, 4,/ (; 40/0 5*(/)03 (94/(303 5, 7@5*,(3 @( 4@(:( 03*9*0/3( 0 03 :( @ 0@:*),/ 7*05*(/, *:(4(:*()(" ; 0 0 :( @ 0@:*),/ :( (3)*> ; :( 5@94*9*(),.K CITATION G@=12 $<2 L,3 /(+*3,/(3 7*350(3 ;0 , 4,:/ 4/(3)0/ 3@3 3(/+*5*,3 :( 90(/0 *:(4(:*()(" :(&(/ 4(/)((5(/ 0 @0 7*/90 :( 5,)0:,/(3 4/,7(3*,0(3 40/0 4,:(/ ('(/5(/" 3*)@05*> 3*9*0/ 0 5>9, 7@5*,0 03 7*/903 :( 0@:*),/60. L,3 /(+*3,/(3 F*350(3 @( (3) :( (94(0:,3 :( @0 (94/(30 @( (09*0 , ,4(/0 4,/ 36 9*39,3" 3,, 4,:/ :0/ 0 )*4, :( 04,;, 9,:(/0:," 5, (3)0 3*)@05*> ( /(+*3,/ 7*350 4030/ :( 3(/ 0 9*90 (4/(3*> :( 5,)0:,/ ( 03 (94/(303 0 , 4,:(/ :0/ @ 03(@/09*(), 0)," :(&*:, 0 @( 0 ,/90 *)(/05*,0 , 4/,?6&( ; 3,, ,),/0 (3)( 4,:(/ 0 0@(,3 /(+*3,/(3 @( 4(/)((=50 0 03 7*/903 :( 5,)0:,/(3 4/,7(3*,0(3. V(9,3 (),5(3 5,9, ,3 4/,5(3,3 5,9(/5*0(3" )(5,>*5,3" ; 3,5*0(3 *:()*7*50:,3 :()/, :( ,3 4/,5(3,3 :( ,&0*=05*>" 5/(5( 0 403,3 0*0)0:,3 ; 0@9()0 3@ +(/)**,3, :(30//,,. E /4*:, 5/(5*9*(), :( ,3 9(/50:,3 *)(/05*,0(3 ; 03 *+(/3*,(3 ( ,)/,3 4063(3" 4/(+ @( 03 :*9(3*,(3 *)(/05*,0(3 :( 0 5,)0&**:0:" 3, 93 *94,/)0)(3 0?,/0 40/0 ,3 4/,7(3*,0(3 @( )*(( @( *:*0/ 5, (3)03 /(03 :( 0@0 7,/90 @ ,)/0. L0 5,)0&**:0: '@(0 @ 404( 5/6)*5, ( ( 7@5*,09*(), (7*5*()( :( ,3 9(/50:,3 :( 504*)0 *+(/3*,*3)03" 00*3)03 7*05*(/,3" &0@(/,3" ,&*(/,3" ( ((/0" (3) *5@*:,3 ( (3)03 (*(5*03" , 3,, ,3 *94,/)0:,/(3 ; (4,/)0:,/(3 5,9, ( ,)/,3 )*(94,3. A:(93" :(&( /(3,+(/ 3* @*(/( , , @( 0 /(+*3,/60 7*350 /(0*5( 0@:*),/60 *:(4(:*()( :( ,3 (3)0:,3 7*05*(/,3" 3* 3@ /(34@(3)0 (3 4,3*)*+0 :(&(/ ?05(/3( 5,7,/9( 0 03 NIA" ; (3), ,&*0 0 @( 3( ( 4/,?6&0 0 /(+*3,/60 7*350 ),:03 03 ,)/03 7@5*,(3 @( 05)@09()( )*(( ; 3( ,3 (3):0/(3 ; 03 4/5)*503 *)(/05*,0(3 , 3, 5,940)*&(3 5, )0 0@:*),/*0 5,9, , 3, 03 7@5*,(3 /(05*,0:03 5, 5(/)*7*505*>" 03(3,/603 0:9**3)/0)*+03 ; 04,;, 0 E3)0:, 5,,9&*0," 4(/, 3* 3( (35,( @( , 0@:*)( :( 90(/0 *:(4(:*()( ,3 (3)0:,3 7*05*(/,3" (),5(3 4,:/ ('(/5( 03 :(93 7@5*,(3. L0 /(+*3,/60 7*350 :(&(/60 3@7/*/ @ 509&*, ( 3@3 7@5*,(3 :()/, :( 03 ,/0*=05*,(3" ;0 3(0 4,/ 0 *5*:(5*0 @( )/0( 5,3*, 0 0:,45*> :( 03 ,/903" , 4,/ 0 3*)@05*> @( 3( +*+( ( 0 05)@0*:0: 5, 3@3 7@5*,(3 ; 3@3 :*+(/303 :*7*5@)0:(3 5,9, 4,/ ('(94," 0 4/:*:0 :( 5,7*0=0 :(&*:, 0 ,3 :*7(/()(3 503,3 :( 5,//@45*> 0 ,3 @( 3( ?0 +*3), (7/()0:,3 03 5,940603 @( 3@4,( 5@()0 5, ( :*5)09( :( /(+*3,/ 7*350 40/0 (9*)*/ 7( 4&*50" 0@ 036" 40/0 ,)/03 4(/3,03" 0 /(+*3,/60 7*350 :(&(/60 3*94(9()( :(3040/(5(/ ( 03 (94/(303 5,,9&*003 4,/ ,3 0),3 5,3),3 @( /(4/(3()0 ( 03 3,5*(:0:(3" :0:, 50&*:0 0 05)@0/ :( 03 7*/903 :( 0@:*),/60 0 )/0+3 :( 0 7@5*> @( /(0*=0 ,3 0@:*),/(3 ()(/,3. L0 *:*+*:@0*=05*> ( *:()*7*505*> :( /(34,30&**:0:(3 :( R(+*3,/ F*350 ( 03 ,/0*=05*,(3 0 )/0+3 :( 0 ('(5@5*> :( 03 NIIF (3 @ 50/, ('(94, :( *9405), :( (3)03" , 3,, ( (3)0 )0/(0" 3*, ( ),:, ( :(30//,, 5,)0&( :( 03 (94/(303 3* (9&0/," (3), , (3 (0)*+," 4@(3 0 )*50 5,)0&(
'@), 5, ),:03 03 ,/903 @( (3)( 90/5, (@5*0 (3 ?,/0 :( @( 3( 04*@( 0 50&0*:0: ( 03 ,/0*=05*,(3" 0:(93 9(',/0 ,),/*09()( 0 5,7*0=0 ()/0'(/0 ( 03 (94/(303 05*,0(3" :( )0 9,:, @( 0 (*3)*/ 90;,/ 504*)0 */(30:, 0 4063" 0 (5,,960 05*,0 )(:/ @ 9(',/ /*)9," ; (, (3 (5(30/*, ;0 @( 3( 0 R(+*3)0 D*(/, E 7@', :( *+(/3*> ()/0'(/0 :*/(5)0 IED ( C,,9&*0 40/0 ( 4/*9(/ )/*9(3)/( :( (3)( 0, )@+, @0 :*39*@5*> :( %#"8 /(34(5), 0 4/*9(/ )/*9(3)/( :( 0, 0)(/*,/. N, ,&3)0)(" 3* ( (7(5), I30(" 0 IED )@+, @0 +0/*05*> :( <"18. K CITATION D*1! $<2 S* (9&0/, (3)( 9*39, 9(:*, 03(@/0 @( P,/ ( 5,)/0/*," ( 3(5),/ 90@705)@/(/, 4/(3()> @, :( ,3 90;,/(3 *5/(9(),3 :( 0 *+(/3*> ()/0'(/0 ( C,,9&*0" 0@9()0:, 3@ +0,/ ( #8 /(34(5), 0 9*39, )/*9(3)/( :( 21#. A3*9*39," ( 3(5),/ :( 5,9(/5*, )09&* )@+, @ 5/(5*9*(), 3**7*50)*+, ( )/9*,3 :( 0 IED" 5, @ *5/(9(), 3@4(/*,/ 0 8 ( ( 9*39, 4(/*,:,. K CITATION D*1! $<2 . E3 :( (34(/0/ @( 0 (*3)*/ @0 4,6)*50 50/0 ; )/0340/()( ( 5@0), 0 90(', :( *7,/905*> ; ,&+*09()( ,4(/0)*+," 4@(3 , 4/*9(/, ?0&0 :( , 3(@:, 3( 4@(:( )((/ 5,7*0=0 ( ( 9(/50:," ( 0 *7,/905*> 7*05*(/0 ; 5,)0&( 4,/ 5,3*@*()( ( 0 E5,,960 C,,9&*00.
8(a Revi!or$a )i!#al no e! n e+"leo !ino n Órgano So#ial9 CIT&TION Ber;< =l >< ?
VII.
CONC(USIONES
P0/0 @ 4063 5,9, C,,9&*0 @( (3 E3)0:, S,5*0 :( D(/(5?," ( ( 5@0 ,3 5*@:0:0,3 )*(( ( :(/(5?, :( *&/( 03,5*05*> ; 0 (5,,960 (3 &030:0 ( :,5)/*03 504*)0*3)03 (3 *94,/)0)( (3)0&(5(/ ,3 40/9()/,3 50/,3 ; ( &@( @3, :( ,3 705),/(3 (5,>9*5,3 :( 03 (94/(303 ('(5@)0 0 )/0+3 :( 0 04*505*> :( 0 (; ; 03 &@(03 4/5)*503 5,)0&(3 0 /(+*3,/60 7*350 (3 0 :*35*4*0 @( (509*0 0 @0 5,94060 3* *94,/)0/ 3@ 0)@/0(=0 0 0 (+0@05*> 5,3)0)( )/03 0 0@:*),/60 :( /(+*3,/ 0 , 0/, :( 0 ?*3),/*0 (3)( 404( ?0 3*:, :( +*)0 *94,/)05*0 40/0 0 5/(05*> :( @0 3,5*(:0: ;0 @( (3 @0 0&,/ @*0:0 4,/ ( (3)0:, 0 )/0+3 :( 3@ (*30)@/0 ; @603 :0:03 0 ,3 5,)0:,/(3 4&*5,3 @( :(30//,0 (3)0 )0/(0. A)(:*(:, (3)( (35/*), 3@/( 9@5?,3 *)(//,0)(3" 3,&/(),:, (+*:(5*0:, , @( 3( (3) +*+*(:, :(3:( ?05( 9@5?,3 0,3 0@6 ( C,,9&*0" 4,/@( 50:0 0, 040/(5( @(+03 (94/(303 , ()*:0:(3 4&*503 , 4/*+0:03 5, 90+(/305*> :( :*(/,3 , :( /(5@/3,3" ;0 3(0 :( E3)0:, , 4&*5,3" , ( 03 ()*:0:(3 4/*+0:03 @0 (+03*> :( *94@(3),3 9@)*9*,0/*0. L,3 /(+*3,/(3 7*350(3 :(&( +(0/ 4,/ ,3 /(5@/3,3" 4,/ ( &@( 7@5*,09*(), :( 50:0 ()*:0:" 3* (9&0/, 05)@05*,(3 5,9, 03 ;0 +*3)03 ( ()*:0:(3 5,9, S0@:5,,4" I)(/&,30" DMG" (94/(303 ( 03 5@0(3 ,3 /(+*3,/(3 7*350(3 , 05)@0/, 5,//(5)09()( , :( 7,/90 04/,4*0:0" 4/(+0(5*(/, ,3 *)(/(3(3 4(/3,0(3 , :( (3)03 5,940603 3,&/( 0 )*50 :( (3),3 4/,7(3*,0(3" +0( )0 4,@63*9, 0 )*50 4/,7(3*,0 :( 0 C,)0:@/60 P&*50 ( C,,9&*0 0 )/0+3 :( 404( :( R(+*3,/ F*350" @( 3( ?0 :('0:, +(:(/ 4,/ @,3 5()0+,3" 4,*(:, ( )(0 :( '@*5*, @(3)/0 4/,7(3*> E3),3 *)(//,0)(3 50:0 (3)@:*0)( ; /0:@0:, :(&( 5,)(3)/3(, ; /(34,:(/, ( ( :60 0 :60 :( :(30//,, :( 3@ ('(/5*5*, 4/,7(3*,0. L0 /(+*3,/60 7*350 (3) 5,94/,9()*:0 5, ( :(30//,, (5,>9*5, :( @ 4063 ; @ 3(/60 :( (3)(" 3* 0 )*50 :( 3@3 5,)0:,/(3 3* ( /(5,,5*9*(), *)(/05*,0 :( 3@3 4/,7(3*,0(3 4@(3 3*94(9()( 3(/60 @ 4063 3* 5/(:*&**:0: :(307,/)@0:09()( ( ,3 )*9,3 :603 (703)03 ,)*5*03 3( ?0 4/,:@5*:, ( ( 4063" @( 5*(/)03 , , ,4050 0 9*/0:0 ?05*0 0 /(05*> ()/( ,3 9,+*9*(),3 5,)0&(3 ; 03 ,4(/05*,(3 :( 03 (94/(303" E7(5); 3* (9&0/," (3), , ,3 :(&( :()((/ ( 0 5,3(5@5*> 0 )/0+3 :( 0 *94(9()05*> :( 03 NIIF" ( ( ,&'()*+, :( 3(/ 5,94()*)*+,3" 5,7*0&(3 ; 4,/ (:( 0)/05)*+,3 40/0 ( 9(/50:, *)(/05*,0.
VIII.
BIB(IO6R&)Í&
BANCO DE LA REPBLICA. 2! :( D*5*(9&/( :( 21#. http://banrepcultural.org . R(5@4(/0:, ( 1% :( S(4)*(9&/( :( 21!" :( ?))4&0/(45@)@/0.,/3*)(3:(70@)7*(39(=" E. 1<. APUNTES SOBRE LA REVISORÍA IS!AL" EL REVISOR IS!AL # SUS SUPLENTES. B,,). R(5@4(/0:, ( 12 :( O5)@&/( :( 21!" :( .'0+(/*00.(:@.5,4(/3,0(3?&(/9@:((30;,33@4(5*0.:,5 C>:*, :( C,9(/5*," DECRETO %1 DE 1!1 1# :( J@*, :( 1!1. R(5@4(/0:, ( 2< :( S(4)*(9&/( :( 21!" :( ?))4.3(5/()0/*03(0:,.,+.5,3(0:,&03(:,55,:*,W5,9(/5*,W4/#.?)9X2! C/@= R,:/6@(=" J. F. 212. EL REVISOR FISCAL FRENTE AL TRABAJO DE ASEGURAMIENTO DE LA. 4. 1!. B,,) -. R(5@4(/0:, ( 1 :( S(4)*(9&/( :( 21!" :( ?))4.'0+(/*00.(:@.5,4(/3,0(3?&(/9@:(,+9(9,/*03W/(+W7*350W7,/,W7*/903(+() ,3W/(+W7*350VIIW/(+*3,/*0W7*350D,5WP,(5*02WUL*&/(.4:7 DIARIO OFICIAL. 8 :( O5)@&/( :( 18#. DECRETO NUMERO 2$!$ DE 18# . O&)(*:, :( ?))43'55.,+.5,*90(34:73,/90)*+*:0::(5/(),3D(5/(),22$!$2:(218#.4:7 D*(/,. 21!. I+(/3*> ()/0'(/0 :*/(5)0 50;> 93 :( % ( ( 4/*9(/ )/*9(3)/(. Re$%&ta '%nero. R(5@4(/0:, ( 1$ :( O5)@&/( :( 21!" :( ?))4.:*(/,.5,9(5,,9*00/)*5@,*+(/3*,()/0'(/0-:*/(5)0-(-5,,9&*0-4/*9(/-)/*9(3)/(2%!1 N05*,0. % :( M0/=, :( 21#. D(5/(), 2$!$ :( S(4)*(9&/( 1< :( 18#. R(5@4(/0:, ( 12 :( S(4)*(9&/( :( 21!" :( ?))4.9*(:@505*,.,+.5,1!8$0/)*5(-128<2.?)9 NIF. 21!. http&://n%+.co(.co/ . R(5@4(/0:, ( 2< :( S(4)*(9&/( :( 21!" :( ?))43*7.5,9.5,(;-%$15,:*,-:(-()*50-4/,7(3*,0 N,/903 :( I7,/905*> F*05*(/0 - NIF. 28 :( J@*, :( 21!. T6)@, I C>:*, :( )*50 P/,7(3*,0. R(5@4(/0:, ( 1 :( S(4)*(9&/( :( 21!" :( ?))43*7.5,9.5,(;-%$-15,:*,-:(-()*50 4/,7(3*,0 R(*7, F*@(/,0" S. M. 21%. La re$%&or-a +%&cal en !olo(b%a. E30;, 40/0 ,4)0/ 0 )6)@, :( (34(5*0*3)0 ( 7*0=03 ; 0:9**3)/05*> 4&*50. R(5@4(/0:, ( 12 :( S(4)*(9&/( :( 21!" :( ?))4/(4,3*),/;.@*9**)0/.(:@.5,&*)3)/(091#8%1$8#1L02/(+*3,/C$AD0 27*3502(2C,,9&*0.4:7 UP" R. F. % :( A&/* :( 21. http://re$%&or%a+%&calup.blog&pot.co(.co/. R(5@4(/0:, ( 1 :( S(4)*(9&/( :( 21!" :( ?))4/(+*3,/*07*350@4.&,34,).5,9.5,4?*3),/*0.?)9
