{"id":14994,"date":"2021-07-22T09:35:14","date_gmt":"2021-07-22T12:35:14","guid":{"rendered":"https:\/\/hml.copel.com\/hpcweb\/?page_id=14994"},"modified":"2022-02-21T13:56:54","modified_gmt":"2022-02-21T16:56:54","slug":"conceitos-controles-internos","status":"publish","type":"page","link":"https:\/\/www.copel.com\/site\/institucional\/integridade\/conceitos-controles-internos\/","title":{"rendered":"Conceitos: Controles Internos"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"14994\" class=\"elementor elementor-14994\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-38b74298 elementor-section-full_width imgDestaque elementor-section-content-middle elementor-section-height-default elementor-section-height-default\" data-id=\"38b74298\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7a662dae box-destaque\" data-id=\"7a662dae\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-36968512 elementor-search-form--skin-classic elementor-search-form--button-type-icon elementor-search-form--icon-search elementor-widget elementor-widget-search-form\" data-id=\"36968512\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;skin&quot;:&quot;classic&quot;}\" data-widget_type=\"search-form.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<search role=\"search\">\n\t\t\t<form class=\"elementor-search-form\" action=\"https:\/\/www.copel.com\/site\" method=\"get\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-search-form__container\">\n\t\t\t\t\t<label class=\"elementor-screen-only\" for=\"elementor-search-form-36968512\">Search<\/label>\n\n\t\t\t\t\t\n\t\t\t\t\t<input id=\"elementor-search-form-36968512\" placeholder=\"O que voc\u00ea est\u00e1 buscando?\" class=\"elementor-search-form__input\" type=\"search\" name=\"s\" value=\"\">\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<button class=\"elementor-search-form__submit\" type=\"submit\" aria-label=\"Search\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-search\"><\/i>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/button>\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/form>\n\t\t<\/search>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ed52954 elementor-widget elementor-widget-heading\" data-id=\"ed52954\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Controles internos<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b926f07 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"b926f07\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-13214fbf\" data-id=\"13214fbf\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-33a4fa1f elementor-nav-menu__align-justify menuTroca elementor-nav-menu--dropdown-tablet elementor-nav-menu__text-align-aside elementor-nav-menu--toggle elementor-nav-menu--burger elementor-widget elementor-widget-nav-menu\" data-id=\"33a4fa1f\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;layout&quot;:&quot;vertical&quot;,&quot;submenu_icon&quot;:{&quot;value&quot;:&quot;&lt;i class=\\&quot;fas fa-caret-down\\&quot; aria-hidden=\\&quot;true\\&quot;&gt;&lt;\\\/i&gt;&quot;,&quot;library&quot;:&quot;fa-solid&quot;},&quot;toggle&quot;:&quot;burger&quot;}\" data-widget_type=\"nav-menu.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<nav aria-label=\"Menu\" class=\"elementor-nav-menu--main elementor-nav-menu__container elementor-nav-menu--layout-vertical e--pointer-underline e--animation-fade\">\n\t\t\t\t<ul id=\"menu-1-33a4fa1f\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22627\"><a href=\"\/site\/institucional\/\" class=\"elementor-item\">Institucional<\/a><\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22183\"><a href=\"\/site\/institucional\/integridade\/\" class=\"elementor-item\">Integridade<\/a><\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-22628\"><a href=\"\/site\/institucional\/integridade\/lideranca-e-estrutura\/\" class=\"elementor-item\">Lideran\u00e7a e estrutura<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22629\"><a href=\"\/site\/institucional\/integridade\/lideranca-e-estrutura\/diretoria-governanca-risco-e-compliance\/\" class=\"elementor-sub-item\">Diretoria de governan\u00e7a, risco e compliance<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22630\"><a href=\"\/site\/institucional\/governanca-corporativa\/comite-de-etica\/\" class=\"elementor-sub-item\">Comit\u00ea de \u00e9tica<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22631\"><a href=\"\/site\/institucional\/integridade\/lideranca-e-estrutura\/codigo-conduta\/\" class=\"elementor-sub-item\">C\u00f3digo de conduta<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22632\"><a href=\"\/site\/institucional\/integridade\/lideranca-e-estrutura\/comissao-de-analise-de-denuncia-de-assedio-moral\/\" class=\"elementor-sub-item\">Comiss\u00e3o de an\u00e1lise de den\u00fancias de ass\u00e9dio moral<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22633\"><a href=\"\/site\/institucional\/integridade\/lideranca-e-estrutura\/canais-de-comunicacao\/\" class=\"elementor-sub-item\">Canais de comunica\u00e7\u00e3o<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22634\"><a href=\"\/site\/institucional\/integridade\/lideranca-e-estrutura\/compromissos-voluntarios\/\" class=\"elementor-sub-item\">Compromissos volunt\u00e1rios<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-22635\"><a href=\"\/site\/institucional\/integridade\/analise-de-riscos\/\" class=\"elementor-item\">An\u00e1lise de riscos<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22636\"><a href=\"\/site\/institucional\/integridade\/analise-de-riscos\/matriz-de-riscos-de-fraude-e-corrupcao\/\" class=\"elementor-sub-item\">Matriz de riscos de fraude e corrup\u00e7\u00e3o<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22637\"><a href=\"\/site\/institucional\/integridade\/analise-de-riscos\/avaliacao-de-riscos-estrategicos\/\" class=\"elementor-sub-item\">Avalia\u00e7\u00e3o de riscos estrat\u00e9gicos<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22638\"><a href=\"\/site\/institucional\/integridade\/analise-de-riscos\/avaliacao-de-riscos-relacionados-a-novos-negocios\/\" class=\"elementor-sub-item\">Avalia\u00e7\u00e3o de riscos relacionados a novos neg\u00f3cios<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22639\"><a href=\"\/site\/institucional\/integridade\/analise-de-riscos\/matriz-de-riscos-e-controles-internos\/\" class=\"elementor-sub-item\">Matriz de riscos de controles internos<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-22640\"><a href=\"\/site\/institucional\/integridade\/politicas-e-procedimentos\/\" class=\"elementor-item\">Pol\u00edticas e procedimentos<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22641\"><a href=\"\/site\/institucional\/integridade\/politicas-e-procedimentos\/politicas-e-procedimentos-controles-internos\" class=\"elementor-sub-item\">Pol\u00edticas corporativas<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22642\"><a href=\"\/site\/institucional\/integridade\/politicas-e-procedimentos\/politicas-e-procedimentos-norma-administrativa-copel-nac-e-niveis-de-competencia-nco\/\" class=\"elementor-sub-item\">Norma administrativa e n\u00edveis de compet\u00eancia<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22643\"><a href=\"\/site\/institucional\/integridade\/politicas-e-procedimentos\/politicas-e-procedimentos-procedimentos\/\" class=\"elementor-sub-item\">Procedimentos<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-22644\"><a href=\"\/site\/institucional\/integridade\/comunicacao-e-treinamento\/\" class=\"elementor-item\">Comunica\u00e7\u00e3o e treinamentos<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22645\"><a href=\"\/site\/institucional\/integridade\/comunicacao-e-treinamento\/comunicacao-e-treinamento-programa-embaixadores-de-compliance\/\" class=\"elementor-sub-item\">Programa embaixadores de compliance<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22646\"><a href=\"\/site\/institucional\/integridade\/comunicacao-e-treinamento\/comunicacao-e-treinamento-treinamentos-e-eventos\/\" class=\"elementor-sub-item\">Treinamentos e eventos<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22647\"><a href=\"\/site\/institucional\/integridade\/comunicacao-e-treinamento\/comunicacao-e-treinamento-alerta-compliance\/\" class=\"elementor-sub-item\">Alerta compliance<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22648\"><a href=\"\/site\/institucional\/integridade\/comunicacao-e-treinamento\/comunicacao-e-treinamento-portal-de-transparencia\/\" class=\"elementor-sub-item\">Portal da transpar\u00eancia<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22649\"><a href=\"\/site\/institucional\/integridade\/monitoramento-do-programa\/\" class=\"elementor-item\">Monitoramento do programa<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t<div class=\"elementor-menu-toggle\" role=\"button\" tabindex=\"0\" aria-label=\"Menu Toggle\" aria-expanded=\"false\">\n\t\t\t<i aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--open eicon-menu-bar\"><\/i><i aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--close eicon-close\"><\/i>\t\t<\/div>\n\t\t\t\t\t<nav class=\"elementor-nav-menu--dropdown elementor-nav-menu__container\" aria-hidden=\"true\">\n\t\t\t\t<ul id=\"menu-2-33a4fa1f\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22627\"><a href=\"\/site\/institucional\/\" class=\"elementor-item\" tabindex=\"-1\">Institucional<\/a><\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22183\"><a href=\"\/site\/institucional\/integridade\/\" class=\"elementor-item\" tabindex=\"-1\">Integridade<\/a><\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-22628\"><a href=\"\/site\/institucional\/integridade\/lideranca-e-estrutura\/\" class=\"elementor-item\" tabindex=\"-1\">Lideran\u00e7a e estrutura<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22629\"><a href=\"\/site\/institucional\/integridade\/lideranca-e-estrutura\/diretoria-governanca-risco-e-compliance\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Diretoria de governan\u00e7a, risco e compliance<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22630\"><a href=\"\/site\/institucional\/governanca-corporativa\/comite-de-etica\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Comit\u00ea de \u00e9tica<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22631\"><a href=\"\/site\/institucional\/integridade\/lideranca-e-estrutura\/codigo-conduta\/\" class=\"elementor-sub-item\" tabindex=\"-1\">C\u00f3digo de conduta<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22632\"><a href=\"\/site\/institucional\/integridade\/lideranca-e-estrutura\/comissao-de-analise-de-denuncia-de-assedio-moral\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Comiss\u00e3o de an\u00e1lise de den\u00fancias de ass\u00e9dio moral<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22633\"><a href=\"\/site\/institucional\/integridade\/lideranca-e-estrutura\/canais-de-comunicacao\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Canais de comunica\u00e7\u00e3o<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22634\"><a href=\"\/site\/institucional\/integridade\/lideranca-e-estrutura\/compromissos-voluntarios\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Compromissos volunt\u00e1rios<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-22635\"><a href=\"\/site\/institucional\/integridade\/analise-de-riscos\/\" class=\"elementor-item\" tabindex=\"-1\">An\u00e1lise de riscos<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22636\"><a href=\"\/site\/institucional\/integridade\/analise-de-riscos\/matriz-de-riscos-de-fraude-e-corrupcao\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Matriz de riscos de fraude e corrup\u00e7\u00e3o<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22637\"><a href=\"\/site\/institucional\/integridade\/analise-de-riscos\/avaliacao-de-riscos-estrategicos\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Avalia\u00e7\u00e3o de riscos estrat\u00e9gicos<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22638\"><a href=\"\/site\/institucional\/integridade\/analise-de-riscos\/avaliacao-de-riscos-relacionados-a-novos-negocios\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Avalia\u00e7\u00e3o de riscos relacionados a novos neg\u00f3cios<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22639\"><a href=\"\/site\/institucional\/integridade\/analise-de-riscos\/matriz-de-riscos-e-controles-internos\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Matriz de riscos de controles internos<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-22640\"><a href=\"\/site\/institucional\/integridade\/politicas-e-procedimentos\/\" class=\"elementor-item\" tabindex=\"-1\">Pol\u00edticas e procedimentos<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22641\"><a href=\"\/site\/institucional\/integridade\/politicas-e-procedimentos\/politicas-e-procedimentos-controles-internos\" class=\"elementor-sub-item\" tabindex=\"-1\">Pol\u00edticas corporativas<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22642\"><a href=\"\/site\/institucional\/integridade\/politicas-e-procedimentos\/politicas-e-procedimentos-norma-administrativa-copel-nac-e-niveis-de-competencia-nco\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Norma administrativa e n\u00edveis de compet\u00eancia<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22643\"><a href=\"\/site\/institucional\/integridade\/politicas-e-procedimentos\/politicas-e-procedimentos-procedimentos\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Procedimentos<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-22644\"><a href=\"\/site\/institucional\/integridade\/comunicacao-e-treinamento\/\" class=\"elementor-item\" tabindex=\"-1\">Comunica\u00e7\u00e3o e treinamentos<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22645\"><a href=\"\/site\/institucional\/integridade\/comunicacao-e-treinamento\/comunicacao-e-treinamento-programa-embaixadores-de-compliance\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Programa embaixadores de compliance<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22646\"><a href=\"\/site\/institucional\/integridade\/comunicacao-e-treinamento\/comunicacao-e-treinamento-treinamentos-e-eventos\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Treinamentos e eventos<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22647\"><a href=\"\/site\/institucional\/integridade\/comunicacao-e-treinamento\/comunicacao-e-treinamento-alerta-compliance\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Alerta compliance<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22648\"><a href=\"\/site\/institucional\/integridade\/comunicacao-e-treinamento\/comunicacao-e-treinamento-portal-de-transparencia\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Portal da transpar\u00eancia<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-22649\"><a href=\"\/site\/institucional\/integridade\/monitoramento-do-programa\/\" class=\"elementor-item\" tabindex=\"-1\">Monitoramento do programa<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-7181bce\" data-id=\"7181bce\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-654b78a elementor-widget elementor-widget-text-editor\" data-id=\"654b78a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span data-contrast=\"auto\">O controle interno \u00e9 definido como\u00a0um processo conduzido pela estrutura de governan\u00e7a, administra\u00e7\u00e3o e outros profissionais da entidade, e desenvolvido\u00a0para proporcionar seguran\u00e7a razo\u00e1vel com respeito \u00e0 realiza\u00e7\u00e3o dos objetivos relacionados a opera\u00e7\u00f5es, divulga\u00e7\u00e3o e conformidade.<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p><p><span data-contrast=\"auto\">Essa defini\u00e7\u00e3o reflete alguns conceitos fundamentais, destacando que o controle interno \u00e9 um processo com as seguintes caracter\u00edsticas:\u00a0<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6194fcc elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"6194fcc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Conduzido para atingir objetivos em uma ou mais categorias<\/b> \u2013 operacional, divulga\u00e7\u00e3o e conformidade.\u00a0<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Um processo<\/b> que consiste em tarefas e atividades cont\u00ednuas \u2013 um meio para um fim, n\u00e3o um fim em si mesmo.\u00a0<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Realizado por pessoas<\/b> \u2013 n\u00e3o se trata simplesmente de um manual de pol\u00edticas e procedimentos, sistemas e formul\u00e1rios, mas diz respeito a pessoas e \u00e0s a\u00e7\u00f5es que elas tomam em cada n\u00edvel da organiza\u00e7\u00e3o para realizar o controle interno.\u00a0<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Capaz de proporcionar seguran\u00e7a razo\u00e1vel<\/b> - mas n\u00e3o absoluta, para a estrutura de governan\u00e7a e alta administra\u00e7\u00e3o de uma entidade.\u00a0<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Adapt\u00e1vel \u00e0 estrutura da entidade<\/b> \u2013 flex\u00edvel na aplica\u00e7\u00e3o para toda a entidade ou para uma subsidi\u00e1ria, divis\u00e3o, unidade operacional ou processo de neg\u00f3cio em particular.\u00a0<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bfe405a elementor-widget elementor-widget-text-editor\" data-id=\"bfe405a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span data-contrast=\"auto\">Essa defini\u00e7\u00e3o \u00e9 intencionalmente abrangente. Ela captura conceitos importantes que s\u00e3o fundamentais para a forma como as organiza\u00e7\u00f5es desenvolvem, implementam e conduzem o controle interno, proporcionando uma base para aplica\u00e7\u00e3o a todas as organiza\u00e7\u00f5es que operam em diferentes estruturas de entidades, ind\u00fastrias e regi\u00f5es geogr\u00e1ficas.<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3f32385 elementor-widget elementor-widget-heading\" data-id=\"3f32385\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Objetivos<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-712e97c elementor-widget elementor-widget-accordion\" data-id=\"712e97c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1181\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1181\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Operacional<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1181\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1181\"><p><span data-contrast=\"auto\">Esses objetivos relacionam-se \u00e0 efic\u00e1cia e \u00e0 efici\u00eancia das opera\u00e7\u00f5es da entidade, inclusive as metas de desempenho financeiro e operacional e a salvaguarda de perdas de ativos.<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1182\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1182\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Divulga\u00e7\u00e3o<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1182\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1182\"><p><span data-contrast=\"auto\">Esses objetivos relacionam-se a divulga\u00e7\u00f5es financeiras e n\u00e3o financeiras, internas e externas, podendo abranger os requisitos de confiabilidade, oportunidade, transpar\u00eancia ou outros termos estabelecidos pelas autoridades normativas, \u00f3rg\u00e3os normatizadores reconhecidos, ou \u00e0s pol\u00edticas da entidade.<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1183\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1183\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Confomidade<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1183\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1183\"><p><span data-contrast=\"auto\">Esses objetivos relacionam-se ao cumprimento de leis e regulamenta\u00e7\u00f5es \u00e0s quais a entidade est\u00e1 sujeita.<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p><h4>\u00a0<\/h4><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3617562 elementor-widget elementor-widget-heading\" data-id=\"3617562\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Componentes do controle interno<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ef1e1b8 elementor-widget elementor-widget-accordion\" data-id=\"ef1e1b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2501\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-2501\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Ambiente de controle<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2501\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-2501\"><p><span data-contrast=\"none\">O ambiente de controle \u00e9 um conjunto de normas, processos e estruturas que fornece a base para a condu\u00e7\u00e3o do controle interno por toda a organiza\u00e7\u00e3o. A estrutura de governan\u00e7a e a alta administra\u00e7\u00e3o estabelecem uma diretriz sobre a import\u00e2ncia do controle interno, inclusive das normas de conduta esperadas.<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2502\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-2502\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Avalia\u00e7\u00e3o de riscos<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2502\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-2502\"><p><span data-contrast=\"none\">Define-se risco como a possibilidade de que um evento ocorra e afete adversamente a realiza\u00e7\u00e3o dos objetivos. A avalia\u00e7\u00e3o de riscos envolve um processo din\u00e2mico e iterativo para identificar e avaliar os riscos \u00e0 realiza\u00e7\u00e3o dos objetivos. Esses riscos de n\u00e3o atingir os objetivos em toda a entidade s\u00e3o considerados em rela\u00e7\u00e3o \u00e0s toler\u00e2ncias aos riscos estabelecidos. Dessa forma, a avalia\u00e7\u00e3o de riscos estabelece a base para determinar a maneira como os riscos ser\u00e3o gerenciados.<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2503\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-2503\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Atividades de controle<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2503\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-2503\"><p><span data-contrast=\"none\">Atividades de controle s\u00e3o a\u00e7\u00f5es estabelecidas por meio de pol\u00edticas e procedimentos que ajudam a garantir o cumprimento das diretrizes determinadas pela administra\u00e7\u00e3o para mitigar os riscos \u00e0 realiza\u00e7\u00e3o dos objetivos. As atividades de controle s\u00e3o desempenhadas em todos os n\u00edveis da entidade, em v\u00e1rios est\u00e1gios dentro dos processos corporativos e no ambiente tecnol\u00f3gico.\u00a0<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2504\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-2504\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Informa\u00e7\u00e3o e comunica\u00e7\u00e3o<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2504\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-2504\"><p><span data-contrast=\"none\">A informa\u00e7\u00e3o \u00e9 necess\u00e1ria para que a entidade cumpra responsabilidades de controle interno a fim de apoiar a realiza\u00e7\u00e3o de seus objetivos. A comunica\u00e7\u00e3o \u00e9 o processo cont\u00ednuo e iterativo de proporcionar, compartilhar e obter as informa\u00e7\u00f5es necess\u00e1rias.\u00a0<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2505\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-2505\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Atividades de monitoramento<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2505\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-2505\"><p><span data-contrast=\"none\">Uma organiza\u00e7\u00e3o utiliza avalia\u00e7\u00f5es para se certificar da presen\u00e7a e do funcionamento de cada um dos cinco componentes de controle interno, inclusive a efic\u00e1cia dos controles nos princ\u00edpios relativos a cada componente. Os resultados s\u00e3o avaliados em rela\u00e7\u00e3o a crit\u00e9rios estabelecidos pelas autoridades normativas, \u00f3rg\u00e3os normatizadores reconhecidos ou pela administra\u00e7\u00e3o e a estrutura de governan\u00e7a, sendo que as defici\u00eancias s\u00e3o comunicadas \u00e0 estrutura de governan\u00e7a e administra\u00e7\u00e3o, conforme aplic\u00e1vel.<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f606898 elementor-widget elementor-widget-heading\" data-id=\"f606898\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u00a0Rela\u00e7\u00e3o entre objetivos e componentes\u00a0<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-993ba03 text-content elementor-widget elementor-widget-text-editor\" data-id=\"993ba03\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span data-contrast=\"none\">Existe uma rela\u00e7\u00e3o direta entre os\u00a0<\/span><i><span data-contrast=\"none\">objetivos<\/span><\/i><span data-contrast=\"none\">, que s\u00e3o o que a entidade busca alcan\u00e7ar, os\u00a0<\/span><i><span data-contrast=\"none\">componentes<\/span><\/i><span data-contrast=\"none\">, que representam o que \u00e9 necess\u00e1rio para atingir os objetivos, e a\u00a0<\/span><i><span data-contrast=\"none\">estrutura organizacional\u00a0<\/span><\/i><span data-contrast=\"none\">da entidade (as unidades operacionais e entidades legais, entre outras).\u00a0<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p><p><span data-contrast=\"none\">Essa rela\u00e7\u00e3o pode ser ilustrada na forma de um cubo.<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p><ul><li><span data-contrast=\"auto\"> As tr\u00eas categorias de objetivos \u2013 operacional, divulga\u00e7\u00e3o e conformidade \u2013 s\u00e3o representadas pelas colunas.<\/span><\/li><li><span data-contrast=\"auto\"> Os cinco componentes s\u00e3o representados pelas linhas.<\/span><\/li><li><span data-contrast=\"auto\"> A estrutura organizacional da entidade \u00e9 representada pela terceira dimens\u00e3o.<\/span><\/li><\/ul><p><span data-contrast=\"auto\">As defini\u00e7\u00f5es apresentadas acima est\u00e3o em conformidade com o\u00a0COSO 2013 &#8211;\u00a0<\/span><i><span data-contrast=\"auto\">Internal\u00a0Control\u00a0Integrated\u00a0<\/span><\/i><span data-contrast=\"auto\">Framework.\u00a0O\u00a0<\/span><b><i><span data-contrast=\"auto\">COSO (The Comitee of Sponsoring Organizations )\u00a0<\/span><\/i><\/b><span data-contrast=\"auto\">\u00e9 uma entidade sem fins lucrativos que foi criada em 1985 a fim de assessorar a Comiss\u00e3o Nacional sobre Relat\u00f3rios financeiros fraudulentos. \u00c9 dedicada \u00e0 melhoria dos relat\u00f3rios financeiros atrav\u00e9s da \u00e9tica, efetividade dos controles internos e governan\u00e7a corporativa.\u00a0\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8480458 elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"8480458\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/copel0.sharepoint.com\/:b:\/s\/documentos-site-copel\/EXrCYJL1VUxJqMs-yYRsFTQBshNqgRWWmUtjiKJlzsOZFQ?e=URu3lw\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Conhe\u00e7a mais sobre o assunto<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4cb5eee elementor-widget elementor-widget-spacer\" data-id=\"4cb5eee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-28df4f8 elementor-widget elementor-widget-heading\" data-id=\"28df4f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Modelo das Tr\u00eas Linhas do IIA \u00a0<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-92afe22 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"92afe22\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-46ee0f0\" data-id=\"46ee0f0\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4beb9ad elementor-widget elementor-widget-image\" data-id=\"4beb9ad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"748\" height=\"548\" src=\"https:\/\/www.copel.com\/site\/wp-content\/uploads\/2022\/02\/tres-linhas-IIA.jpg\" class=\"attachment-large size-large wp-image-22243\" alt=\"\" srcset=\"https:\/\/www.copel.com\/site\/wp-content\/uploads\/2022\/02\/tres-linhas-IIA.jpg 748w, https:\/\/www.copel.com\/site\/wp-content\/uploads\/2022\/02\/tres-linhas-IIA-300x220.jpg 300w\" sizes=\"(max-width: 748px) 100vw, 748px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-539fcf0\" data-id=\"539fcf0\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-45fa465 text-content elementor-widget elementor-widget-text-editor\" data-id=\"45fa465\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span data-contrast=\"auto\">O Modelo de Tr\u00eas Linhas elaborado pelo IIA (The\u00a0Institute\u00a0of\u00a0Internal\u00a0Auditors)\u00a0ajuda as organiza\u00e7\u00f5es a identificar estruturas e processos que melhor auxiliam no atingimento dos objetivos e facilitam uma forte governan\u00e7a e gerenciamento de riscos. O modelo \u00e9 aplic\u00e1vel a todas as organiza\u00e7\u00f5es e \u00e9 otimizado por:<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p><ul><li data-leveltext=\"\uf0d8\" data-font=\"Wingdings\" data-listid=\"20\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Adotar\u00a0uma abordagem baseada em princ\u00edpios e adaptar o modelo para atender aos objetivos e circunst\u00e2ncias organizacionais;<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/li><li data-leveltext=\"\uf0d8\" data-font=\"Wingdings\" data-listid=\"20\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Focar na contribui\u00e7\u00e3o que o gerenciamento de riscos oferece para atingir objetivos e criar valor, bem como quest\u00f5es de \u201cdefesa\u201d e prote\u00e7\u00e3o de valor;<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/li><li data-leveltext=\"\uf0d8\" data-font=\"Wingdings\" data-listid=\"20\" aria-setsize=\"-1\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">Compreender claramente os pap\u00e9is e responsabilidades representados no modelo e os relacionamentos entre eles;<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/li><\/ul><ul><li data-leveltext=\"\uf0d8\" data-font=\"Wingdings\" data-listid=\"20\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Implantar medidas para garantir que as atividades e os objetivos estejam alinhados com os interesses priorizados dos stakeholders.\u00a0<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-dffb160 elementor-widget elementor-widget-heading\" data-id=\"dffb160\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Princ\u00edpios do modelo das tr\u00eas linhas\u00a0<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-89dd68b elementor-tabs-alignment-center text-content elementor-tabs-view-horizontal elementor-widget elementor-widget-tabs\" data-id=\"89dd68b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"tabs.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-tabs\">\n\t\t\t<div class=\"elementor-tabs-wrapper\" role=\"tablist\" >\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-title-1441\" class=\"elementor-tab-title elementor-tab-desktop-title\" aria-selected=\"true\" data-tab=\"1\" role=\"tab\" tabindex=\"0\" aria-controls=\"elementor-tab-content-1441\" aria-expanded=\"false\">Princ\u00edpio 1<\/div>\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-title-1442\" class=\"elementor-tab-title elementor-tab-desktop-title\" aria-selected=\"false\" data-tab=\"2\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-1442\" aria-expanded=\"false\">Princ\u00edpio 2<\/div>\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-title-1443\" class=\"elementor-tab-title elementor-tab-desktop-title\" aria-selected=\"false\" data-tab=\"3\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-1443\" aria-expanded=\"false\">Princ\u00edpio 3<\/div>\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-title-1444\" class=\"elementor-tab-title elementor-tab-desktop-title\" aria-selected=\"false\" data-tab=\"4\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-1444\" aria-expanded=\"false\">Princ\u00edpio 4<\/div>\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-title-1445\" class=\"elementor-tab-title elementor-tab-desktop-title\" aria-selected=\"false\" data-tab=\"5\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-1445\" aria-expanded=\"false\">Princ\u00edpio 5<\/div>\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-title-1446\" class=\"elementor-tab-title elementor-tab-desktop-title\" aria-selected=\"false\" data-tab=\"6\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-1446\" aria-expanded=\"false\">Princ\u00edpio 6<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<div class=\"elementor-tabs-content-wrapper\" role=\"tablist\" aria-orientation=\"vertical\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-tab-title elementor-tab-mobile-title\" aria-selected=\"true\" data-tab=\"1\" role=\"tab\" tabindex=\"0\" aria-controls=\"elementor-tab-content-1441\" aria-expanded=\"false\">Princ\u00edpio 1<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1441\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-1441\" tabindex=\"0\" hidden=\"false\"><p><b><span data-contrast=\"auto\">Princ\u00edpio 1: Governan\u00e7a<\/span><\/b><span data-ccp-props=\"{\">\u00a0<\/span><\/p><p><span data-contrast=\"auto\">A governan\u00e7a de uma organiza\u00e7\u00e3o requer estruturas e processos apropriados que permitam:<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p><ul><li data-leveltext=\"\uf0d8\" data-font=\"Wingdings\" data-listid=\"20\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Presta\u00e7\u00e3o de contas<\/span><\/b><span data-contrast=\"auto\">\u00a0por parte de um \u00f3rg\u00e3o de governan\u00e7a aos stakeholders quanto \u00e0 supervis\u00e3o<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">organizacional atrav\u00e9s da integridade, lideran\u00e7a e transpar\u00eancia.<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/li><\/ul><ul><li data-leveltext=\"\uf0d8\" data-font=\"Wingdings\" data-listid=\"20\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">A\u00e7\u00f5es<\/span><\/b><span data-contrast=\"auto\">\u00a0(incluindo o gerenciamento de riscos) da gest\u00e3o para atingir os objetivos da organiza\u00e7\u00e3o<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">por meio da tomada de decis\u00f5es baseada em riscos e da aplica\u00e7\u00e3o de recursos.<\/span><p>\u00a0<\/p><\/li><li data-leveltext=\"\uf0d8\" data-font=\"Wingdings\" data-listid=\"20\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Avalia\u00e7\u00e3o e assessoria<\/span><\/b><span data-contrast=\"auto\">\u00a0por uma fun\u00e7\u00e3o de auditoria interna independente, para oferecer clareza e confian\u00e7a, al\u00e9m de promover e facilitar a melhoria cont\u00ednua, por meio de investiga\u00e7\u00e3o rigorosa e comunica\u00e7\u00e3o perspicaz.<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/li><\/ul><\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-tab-title elementor-tab-mobile-title\" aria-selected=\"false\" data-tab=\"2\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-1442\" aria-expanded=\"false\">Princ\u00edpio 2<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1442\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-1442\" tabindex=\"0\" hidden=\"hidden\"><p><b><span data-contrast=\"auto\">Princ\u00edpio 2: Pap\u00e9is do \u00f3rg\u00e3o de governan\u00e7a<\/span><\/b><span data-ccp-props=\"{\">\u00a0<\/span><\/p><p><span data-contrast=\"auto\">O \u00f3rg\u00e3o de governan\u00e7a garante que:<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p><ul><li data-leveltext=\"\uf0d8\" data-font=\"Wingdings\" data-listid=\"20\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Estruturas e processos adequados estejam em vigor para uma governan\u00e7a eficaz<\/span><span data-contrast=\"auto\">;<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/li><li data-leveltext=\"\uf0d8\" data-font=\"Wingdings\" data-listid=\"20\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Os objetivos e atividades organizacionais estejam alinhados com os interesses priorizados dos stakeholders.<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/li><\/ul><p><span data-contrast=\"auto\">O \u00f3rg\u00e3o de governan\u00e7a:<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p><ul><li data-leveltext=\"\uf0d8\" data-font=\"Wingdings\" data-listid=\"20\" aria-setsize=\"-1\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">Delega responsabilidades e oferece recursos \u00e0 gest\u00e3o para atingir os objetivos da organiza\u00e7\u00e3o, garantindo que as expectativas legais, regulat\u00f3rias e \u00e9ticas sejam atendidas<\/span><span data-contrast=\"auto\">;<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/li><li data-leveltext=\"\uf0d8\" data-font=\"Wingdings\" data-listid=\"20\" aria-setsize=\"-1\" data-aria-posinset=\"4\" data-aria-level=\"1\"><span data-contrast=\"auto\">Estabelece e supervisiona uma fun\u00e7\u00e3o de auditoria interna independente, objetiva e competente para oferecer clareza e confian\u00e7a no progresso em dire\u00e7\u00e3o ao atingimento dos objetivos.<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/li><\/ul><\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-tab-title elementor-tab-mobile-title\" aria-selected=\"false\" data-tab=\"3\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-1443\" aria-expanded=\"false\">Princ\u00edpio 3<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1443\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-1443\" tabindex=\"0\" hidden=\"hidden\"><p><b><span data-contrast=\"auto\">Princ\u00edpio 3: Gest\u00e3o e os pap\u00e9is da primeira e segunda linhas<\/span><\/b><span data-ccp-props=\"{\">\u00a0<\/span><\/p><p><span data-contrast=\"auto\">A responsabilidade da gest\u00e3o de atingir os objetivos organizacionais\u00a0<\/span><b><span data-contrast=\"auto\">compreende os pap\u00e9is da primeira e segunda linhas<\/span><\/b><span data-contrast=\"auto\">.\u00a0<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p><p><span data-contrast=\"auto\">Os\u00a0<\/span><b><span data-contrast=\"auto\">pap\u00e9is de primeira linha<\/span><\/b><span data-contrast=\"auto\">\u00a0est\u00e3o mais diretamente alinhados com a entrega de produtos e\/ou servi\u00e7os aos clientes da organiza\u00e7\u00e3o, incluindo fun\u00e7\u00f5es de apoio. Os pap\u00e9is de segunda linha fornecem assist\u00eancia no gerenciamento de riscos.<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p><p><span data-contrast=\"auto\">Os<\/span><b><span data-contrast=\"auto\">\u00a0pap\u00e9is de primeira e segunda linha<\/span><\/b><span data-contrast=\"auto\">\u00a0podem ser combinados ou separados. Alguns pap\u00e9is de segunda linha podem ser atribu\u00eddos a especialistas, para fornecer conhecimentos complementares, apoio, monitoramento e questionamento \u00e0queles com pap\u00e9is de primeira linha. Os\u00a0<\/span><b><span data-contrast=\"auto\">pap\u00e9is de segunda linha<\/span><\/b><span data-contrast=\"auto\">\u00a0podem se concentrar em objetivos espec\u00edficos do\u00a0gerenciamento de riscos, como: conformidade com leis, regulamentos e comportamento \u00e9tico aceit\u00e1vel; controle interno; seguran\u00e7a da informa\u00e7\u00e3o e tecnologia; sustentabilidade; e avalia\u00e7\u00e3o da qualidade. Como alternativa, os pap\u00e9is de segunda linha podem abranger uma responsabilidade mais ampla pelo gerenciamento de riscos, como o gerenciamento de riscos corporativos (enterprise<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">risk\u00a0management \u2013 ERM). No entanto, a responsabilidade pelo gerenciamento de riscos segue fazendo parte dos pap\u00e9is de primeira linha\u00a0e dentro do escopo da gest\u00e3o.<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p><\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-tab-title elementor-tab-mobile-title\" aria-selected=\"false\" data-tab=\"4\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-1444\" aria-expanded=\"false\">Princ\u00edpio 4<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1444\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-1444\" tabindex=\"0\" hidden=\"hidden\"><p><b><span data-contrast=\"auto\">Princ\u00edpio 4: Pap\u00e9is da terceira linha<\/span><\/b><b><span data-contrast=\"auto\">\u00a0<\/span><\/b><span data-ccp-props=\"{\">\u00a0<\/span><\/p><p><span data-contrast=\"auto\">A auditoria interna presta avalia\u00e7\u00e3o e assessoria independentes e objetivas sobre a adequa\u00e7\u00e3o e efic\u00e1cia da\u00a0governan\u00e7a\u00a0e do gerenciamento de riscos. Isso \u00e9 feito atrav\u00e9s da aplica\u00e7\u00e3o competente de processos sistem\u00e1ticos e disciplinados, expertise e conhecimentos. Ela reporta suas descobertas \u00e0 gest\u00e3o e ao \u00f3rg\u00e3o de governan\u00e7a para promover e facilitar a melhoria cont\u00ednua. Ao faz\u00ea-lo, pode considerar a avalia\u00e7\u00e3o de outros prestadores internos e externos.<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p><\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-tab-title elementor-tab-mobile-title\" aria-selected=\"false\" data-tab=\"5\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-1445\" aria-expanded=\"false\">Princ\u00edpio 5<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1445\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-1445\" tabindex=\"0\" hidden=\"hidden\"><p><b><span data-contrast=\"auto\">Princ\u00edpio 5: A independ\u00eancia da terceira linha<\/span><\/b><span data-ccp-props=\"{\">\u00a0<\/span><\/p><p><span data-contrast=\"auto\">A independ\u00eancia da auditoria interna em rela\u00e7\u00e3o a responsabilidades da gest\u00e3o \u00e9 fundamental para sua objetividade,\u00a0autoridade\u00a0e credibilidade. \u00c9 estabelecida por meio de: presta\u00e7\u00e3o de contas ao \u00f3rg\u00e3o de governan\u00e7a; acesso irrestrito a pessoas, recursos e dados necess\u00e1rios para concluir seu trabalho; e liberdade de vi\u00e9s ou interfer\u00eancia no planejamento e presta\u00e7\u00e3o de servi\u00e7os de auditoria.<\/span><\/p><\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-tab-title elementor-tab-mobile-title\" aria-selected=\"false\" data-tab=\"6\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-1446\" aria-expanded=\"false\">Princ\u00edpio 6<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1446\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-1446\" tabindex=\"0\" hidden=\"hidden\"><p><b><span data-contrast=\"auto\">Princ\u00edpio 6: Criando e protegendo valor<\/span><\/b><span data-ccp-props=\"{\">\u00a0<\/span><\/p><p><span data-contrast=\"auto\">Todos os pap\u00e9is que trabalham juntos contribuem coletivamente para a cria\u00e7\u00e3o e prote\u00e7\u00e3o de valor quando est\u00e3o alinhados entre si e com os interesses priorizados dos stakeholders. O alinhamento das atividades \u00e9 feito atrav\u00e9s da comunica\u00e7\u00e3o, coopera\u00e7\u00e3o e colabora\u00e7\u00e3o. Isso garante a confiabilidade, coer\u00eancia e transpar\u00eancia das informa\u00e7\u00f5es necess\u00e1rias para a tomada de decis\u00f5es baseada em riscos.<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p><\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-69b22a7 text-content elementor-widget elementor-widget-text-editor\" data-id=\"69b22a7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>As defini\u00e7\u00f5es apresentadas acima est\u00e3o em conformidade com o Modelo das \u201cTr\u00eas Linhas do IIA\u201d. The Institute of Internal Auditors (The IIA) \u00e9 o mais reconhecido educador e fornecedor de normas, orienta\u00e7\u00f5es e certifica\u00e7\u00f5es da profiss\u00e3o de auditoria interna. Fundado em 1941, o The IIA atende, atualmente, mais de 200.000 membros de mais de 170 pa\u00edses e territ\u00f3rios. A sede global da associa\u00e7\u00e3o fica em Lake Mary, na Fl\u00f3rida, EUA\u00a0 (<a href=\"http:\/\/www.globaliia.org\">www.globaliia.org<\/a>).\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8035a5f elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"8035a5f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/copel0.sharepoint.com\/:b:\/s\/documentos-site-copel\/Ef5vljzVqKBOlXoAICMHzW4BWaKRUCAk5jymvERBgFVP1A?e=d9vb4b\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Princ\u00edpios do modelo das tr\u00eas linhas\u00a0<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b73a64 elementor-widget elementor-widget-spacer\" data-id=\"2b73a64\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f27cf90 elementor-widget elementor-widget-heading\" data-id=\"f27cf90\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Controles Internos na Copel\u00a0 \u00a0<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0d8f11d text-content elementor-widget elementor-widget-text-editor\" data-id=\"0d8f11d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span data-contrast=\"auto\">A Coordenadoria de Controles Internos \u2013 CCOI \u00e9 a \u00e1rea respons\u00e1vel pela coordena\u00e7\u00e3o e manuten\u00e7\u00e3o do ambiente de controles internos da Copel<\/span><span data-contrast=\"auto\">,<\/span><span data-contrast=\"auto\">\u00a0com o objetivo do atendimento \u00e0\u00a0<\/span><b><span data-contrast=\"auto\">Lei americana\u00a0Sarbanes<\/span><\/b><b><span data-contrast=\"auto\">\u00a0<\/span><\/b><b><span data-contrast=\"auto\">Oxley\u00a0\u2013 SOX<\/span><\/b><span data-contrast=\"auto\">.\u00a0<\/span><span data-contrast=\"auto\">O cumprimento\u00a0a esta lei\u00a0\u00e9 uma exig\u00eancia das autoridades daquele pa\u00eds para todas as empresas que comercializam pap\u00e9is na Bolsa de Nova York. Em decorr\u00eancia disso, a Copel anualmente precisa revisar e avaliar seus controles internos e emitir um certificado declarando a conformidade dos mesmos \u00e0s normas da se\u00e7\u00e3o 404 da SOX. O que \u00e9 feito desde o ano de 2005.<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p><p><span data-contrast=\"auto\">Como modelo de trabalho, a\u00a0Copel adota a estrutura de controles internos estabelecida\u00a0pelo\u00a0\u201c<\/span><b><span data-contrast=\"auto\">COSO 2013\u00a0<\/span><\/b><b><i><span data-contrast=\"auto\">&#8211;\u00a0Internal\u00a0Control\u00a0Integrated\u00a0Framework\u201d,<\/span><\/i><\/b><i><span data-contrast=\"auto\">\u00a0o qual define Controle Interno como\u00a0<\/span><\/i><i><span data-contrast=\"auto\">\u201c<\/span><\/i><i><span data-contrast=\"auto\">um processo conduzido pela estrutura de governan\u00e7a,\u00a0administra\u00e7\u00e3o e outros profissionais da entidade, e desenvolvido para proporcionar seguran\u00e7a razo\u00e1vel com respeito \u00e0 realiza\u00e7\u00e3o dos objetivos relacionados a opera\u00e7\u00f5es, divulga\u00e7\u00e3o e conformidade<\/span><\/i><i><span data-contrast=\"auto\">\u201d.<\/span><\/i><span data-ccp-props=\"{\">\u00a0<\/span><\/p><p><span data-contrast=\"auto\">Os\u00a0controles internos proporcionam seguran\u00e7a razo\u00e1vel (mas n\u00e3o absoluta) em rela\u00e7\u00e3o aos objetivos de opera\u00e7\u00f5es, divulga\u00e7\u00f5es e conformidade, pois dependem de pessoas e das a\u00e7\u00f5es que elas tomam em cada n\u00edvel da organiza\u00e7\u00e3o para realiz\u00e1-los, e nesse caso, sempre existir\u00e1 o risco de\u00a0os controles efetivos serem \u2018burlados\/deixados de lado\u2019 (\u201c<\/span><i><span data-contrast=\"auto\">management\u00a0override\u00a0of\u00a0controls<\/span><\/i><span data-contrast=\"auto\">\u201d).<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p><p><span data-contrast=\"auto\">Ainda, al\u00e9m da exist\u00eancia dos controles de al\u00e7ada, reportes e monitoramento de defici\u00eancias pela alta administra\u00e7\u00e3o, para a mitiga\u00e7\u00e3o do risco de \u201c<\/span><i><span data-contrast=\"auto\">management\u00a0override\u00a0of\u00a0controls<\/span><\/i><span data-contrast=\"auto\">\u201d,\u00a0a Companhia conta com um processo robusto e consolidado de incentivo de den\u00fancias ao Canal de Den\u00fancias.\u00a0<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p><p><span data-contrast=\"auto\">Conforme estabelecido na\u00a0<\/span><span data-contrast=\"none\">NPC 0104 &#8211; Pol\u00edtica de Gest\u00e3o Integrada de Riscos Corporativos<\/span><span data-contrast=\"auto\">, a Companhia\u00a0tamb\u00e9m\u00a0adota o modelo das\u00a0<\/span><b><i><span data-contrast=\"auto\">\u201cTr\u00eas Linhas do IIA\u201d<\/span><\/i><\/b><span data-contrast=\"auto\">\u00a0no gerenciamento eficaz de riscos e controles, por meio do qual as responsabilidades de cada uma das partes interessadas est\u00e3o delimitadas, de modo a n\u00e3o haver lacunas durante a realiza\u00e7\u00e3o do processo.<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p><p><span data-contrast=\"auto\">A seguir,\u00a0o\u00a0detalhamento das Tr\u00eas Linhas para entendimento quanto \u00e0s responsabilidades de acordo com a estrutura da Companhia:<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d3af5b6 elementor-widget elementor-widget-image\" data-id=\"d3af5b6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.copel.com\/site\/wp-content\/uploads\/2021\/07\/tres-linhas-copel-1-scaled.jpg\" target=\"_blank\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"698\" height=\"1024\" src=\"https:\/\/www.copel.com\/site\/wp-content\/uploads\/2022\/02\/tres-linhas-copel-698x1024.jpg\" class=\"attachment-large size-large wp-image-22244\" alt=\"\" srcset=\"https:\/\/www.copel.com\/site\/wp-content\/uploads\/2022\/02\/tres-linhas-copel-698x1024.jpg 698w, https:\/\/www.copel.com\/site\/wp-content\/uploads\/2022\/02\/tres-linhas-copel-204x300.jpg 204w, https:\/\/www.copel.com\/site\/wp-content\/uploads\/2022\/02\/tres-linhas-copel-768x1127.jpg 768w, https:\/\/www.copel.com\/site\/wp-content\/uploads\/2022\/02\/tres-linhas-copel-1047x1536.jpg 1047w, https:\/\/www.copel.com\/site\/wp-content\/uploads\/2022\/02\/tres-linhas-copel-1396x2048.jpg 1396w, https:\/\/www.copel.com\/site\/wp-content\/uploads\/2022\/02\/tres-linhas-copel.jpg 1745w\" sizes=\"(max-width: 698px) 100vw, 698px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Controles internos O controle interno \u00e9 definido como\u00a0um processo conduzido pela estrutura de governan\u00e7a, administra\u00e7\u00e3o e outros profissionais da entidade, e desenvolvido\u00a0para proporcionar seguran\u00e7a razo\u00e1vel com respeito \u00e0 realiza\u00e7\u00e3o dos objetivos relacionados a opera\u00e7\u00f5es, divulga\u00e7\u00e3o e conformidade.\u00a0 Essa defini\u00e7\u00e3o reflete alguns conceitos fundamentais, destacando que o controle interno \u00e9 um processo com as seguintes caracter\u00edsticas:\u00a0\u00a0 [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":0,"parent":9696,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"_acf_changed":false,"footnotes":""},"categories":[],"tags":[],"wf_page_folders":[492],"class_list":["post-14994","page","type-page","status-publish","hentry"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.copel.com\/site\/wp-json\/wp\/v2\/pages\/14994","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.copel.com\/site\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.copel.com\/site\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.copel.com\/site\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/www.copel.com\/site\/wp-json\/wp\/v2\/comments?post=14994"}],"version-history":[{"count":0,"href":"https:\/\/www.copel.com\/site\/wp-json\/wp\/v2\/pages\/14994\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/www.copel.com\/site\/wp-json\/wp\/v2\/pages\/9696"}],"wp:attachment":[{"href":"https:\/\/www.copel.com\/site\/wp-json\/wp\/v2\/media?parent=14994"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.copel.com\/site\/wp-json\/wp\/v2\/categories?post=14994"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.copel.com\/site\/wp-json\/wp\/v2\/tags?post=14994"},{"taxonomy":"wf_page_folders","embeddable":true,"href":"https:\/\/www.copel.com\/site\/wp-json\/wp\/v2\/wf_page_folders?post=14994"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}