Pular para o conteúdo
Tribunal Processo
Tribunal Processo
  • Diários Oficiais
  • Justiça
  • Contato
  • Cadastre-se
Pesquisar por:

DOEPE - Recife, 26 de março de 2020 - Página 15

  1. Página inicial  > 
« 15 »
DOEPE 26/03/2020 - Pág. 15 - Poder Executivo - Diário Oficial do Estado de Pernambuco

Poder Executivo ● 26/03/2020 ● Diário Oficial do Estado de Pernambuco

Recife, 26 de março de 2020
&217,18$d­2
$RV$GPLQLVWUDGRUHVH$FLRQLVWDV
3OD]D&DVD)RUWH3DUWLFLSDo}HVH(PSUHHQGLPHQWRV6$
Opinião
([DPLQDPRV DV GHPRQVWUDo}HV ¿QDQFHLUDV GR 3OD]D &DVD )RUWH
3DUWLFLSDo}HVH(PSUHHQGLPHQWRV6$ ³&RPSDQKLD´ TXHFRP
SUHHQGHPREDODQoRSDWULPRQLDOHPGHGH]HPEURGHHDV
UHVSHFWLYDVGHPRQVWUDo}HVGRUHVXOWDGRGRUHVXOWDGRDEUDQJHQWH
GDVPXWDo}HVGRSDWULP{QLROtTXLGRHGRVÀX[RVGHFDL[DSDUDR
H[HUFtFLR ¿QGR QHVVD GDWD EHP FRPR DV FRUUHVSRQGHQWHV QRWDV
H[SOLFDWLYDVLQFOXLQGRRUHVXPRGDVSULQFLSDLVSROtWLFDVFRQWiEHLV
(PQRVVDRSLQLmRDVGHPRQVWUDo}HV¿QDQFHLUDVDFLPDUHIHULGDV
DSUHVHQWDP DGHTXDGDPHQWH HP WRGRV RV DVSHFWRV UHOHYDQWHV
DSRVLomRSDWULPRQLDOH¿QDQFHLUDGR3OD]D&DVD)RUWH3DUWLFLSD
o}HV H (PSUHHQGLPHQWRV 6$ HP  GH GH]HPEUR GH  R
GHVHPSHQKRGHVXDVRSHUDo}HVHRVVHXVÀX[RVGHFDL[DSDUDR
H[HUFtFLR ¿QGR QHVVD GDWD GH DFRUGR FRP DV SUiWLFDV FRQWiEHLV
DGRWDGDV QR%UDVLO SDUDSHTXHQDV HPpGLDV HPSUHVDV 3URQXQ
FLDPHQWR 7pFQLFR &3& 30(  ³&RQWDELOLGDGH SDUD 3HTXHQDV H
0pGLDV(PSUHVDV´
%DVHSDUDRSLQLmR
1RVVDDXGLWRULDIRLFRQGX]LGDGHDFRUGRFRPDVQRUPDVEUDVLOHL
UDV H LQWHUQDFLRQDLV GH DXGLWRULD 1RVVDV UHVSRQVDELOLGDGHV HP
FRQIRUPLGDGH FRP WDLV QRUPDV HVWmR GHVFULWDV QD VHomR D VH
JXLU LQWLWXODGD ³5HVSRQVDELOLGDGHV GR DXGLWRU SHOD DXGLWRULD GDV
GHPRQVWUDo}HV ¿QDQFHLUDV´ 6RPRV LQGHSHQGHQWHV HP UHODomR j
&RPSDQKLD GH DFRUGR FRP RV SULQFtSLRV pWLFRV UHOHYDQWHV SUH
YLVWRVQR&yGLJRGHeWLFD3UR¿VVLRQDOGR&RQWDGRUHQDVQRUPDV
SUR¿VVLRQDLV HPLWLGDV SHOR &RQVHOKR )HGHUDO GH &RQWDELOLGDGH
H FXPSULPRV FRP DV GHPDLV UHVSRQVDELOLGDGHV pWLFDV FRQIRUPH
HVVDVQRUPDV$FUHGLWDPRVTXHDHYLGrQFLDGHDXGLWRULDREWLGDp
VX¿FLHQWHHDSURSULDGDSDUDIXQGDPHQWDUQRVVDRSLQLmR

Diário Oficial do Estado de Pernambuco - Poder Executivo

Ano XCVII • NÀ 56 - 15

5(/$7Ï5,2'2$8',725,1'(3(1'(17(62%5($6'(021675$d®(6),1$1&(,5$6
Responsabilidades da administração e da governança pelas
GHPRQVWUDo}HV¿QDQFHLUDV
$ DGPLQLVWUDomR GD &RPSDQKLD p UHVSRQViYHO SHOD HODERUDomR H
DGHTXDGDDSUHVHQWDomRGDVGHPRQVWUDo}HV¿QDQFHLUDVGHDFRUGR
FRPDVSUiWLFDVFRQWiEHLVDGRWDGDVQR%UDVLOSDUDSHTXHQDVHPp
GLDVHPSUHVDV3URQXQFLDPHQWR7pFQLFR&3&30(³&RQWDELOLGD
GHSDUD3HTXHQDVH0pGLDV(PSUHVDV´HSHORVFRQWUROHVLQWHUQRV
TXHHODGHWHUPLQRXFRPRQHFHVViULRVSDUDSHUPLWLUDHODERUDomR
GH GHPRQVWUDo}HV ¿QDQFHLUDV OLYUHV GH GLVWRUomR UHOHYDQWH LQGH
SHQGHQWHPHQWHVHFDXVDGDSRUIUDXGHRXHUUR
1DHODERUDomRGDVGHPRQVWUDo}HV¿QDQFHLUDVDDGPLQLVWUDomRp
UHVSRQViYHO SHOD DYDOLDomR GD FDSDFLGDGH GH D &RPSDQKLD FRQ
WLQXDU RSHUDQGR GLYXOJDQGR TXDQGR DSOLFiYHO RV DVVXQWRV UHOD
FLRQDGRVFRPDVXDFRQWLQXLGDGHRSHUDFLRQDOHRXVRGHVVDEDVH
FRQWiELOQDHODERUDomRGDVGHPRQVWUDo}HV¿QDQFHLUDVDQmRVHU
TXHDDGPLQLVWUDomRSUHWHQGDOLTXLGDUD&RPSDQKLDRXFHVVDUVXDV
RSHUDo}HVRXQmRWHQKDQHQKXPDDOWHUQDWLYDUHDOLVWDSDUDHYLWDUR
HQFHUUDPHQWRGDVRSHUDo}HV
2VUHVSRQViYHLVSHODJRYHUQDQoDGD&RPSDQKLDVmRDTXHOHVFRP
UHVSRQVDELOLGDGHSHODVXSHUYLVmRGRSURFHVVRGHHODERUDomRGDV
GHPRQVWUDo}HV¿QDQFHLUDV
Responsabilidades do auditor pela auditoria das demonstrao}HV¿QDQFHLUDV
1RVVRVREMHWLYRVVmRREWHUVHJXUDQoDUD]RiYHOGHTXHDVGHPRQV
WUDo}HV¿QDQFHLUDVWRPDGDVHPFRQMXQWRHVWmROLYUHVGHGLVWRUomR
UHOHYDQWH LQGHSHQGHQWHPHQWH VH FDXVDGD SRU IUDXGH RX HUUR H
HPLWLU UHODWyULR GH DXGLWRULD FRQWHQGR QRVVD RSLQLmR 6HJXUDQoD
UD]RiYHOpXPDOWRQtYHOGHVHJXUDQoDPDVQmRXPDJDUDQWLDGH
TXHDDXGLWRULDUHDOL]DGDGHDFRUGRFRPDVQRUPDVEUDVLOHLUDVHLQ
WHUQDFLRQDLVGHDXGLWRULDVHPSUHGHWHFWDPDVHYHQWXDLVGLVWRUo}HV

UHOHYDQWHV H[LVWHQWHV $V GLVWRUo}HV SRGHP VHU GHFRUUHQWHV GH
IUDXGHRXHUURHVmRFRQVLGHUDGDVUHOHYDQWHVTXDQGRLQGLYLGXDO
PHQWHRXHPFRQMXQWRSRVVDPLQÀXHQFLDUGHQWURGHXPDSHUVSHF
WLYDUD]RiYHODVGHFLV}HVHFRQ{PLFDVGRVXVXiULRVWRPDGDVFRP
EDVHQDVUHIHULGDVGHPRQVWUDo}HV¿QDQFHLUDV
&RPRSDUWHGHXPDDXGLWRULDUHDOL]DGDGHDFRUGRFRPDVQRUPDV
EUDVLOHLUDV H LQWHUQDFLRQDLV GH DXGLWRULD H[HUFHPRV MXOJDPHQWR
SUR¿VVLRQDO H PDQWHPRV FHWLFLVPR SUR¿VVLRQDO DR ORQJR GD DXGL
WRULD$OpPGLVVR
,GHQWL¿FDPRV H DYDOLDPRV RV ULVFRV GH GLVWRUomR UHOHYDQWH QDV
GHPRQVWUDo}HV ¿QDQFHLUDV LQGHSHQGHQWHPHQWH VH FDXVDGD SRU
IUDXGH RX HUUR SODQHMDPRV H H[HFXWDPRV SURFHGLPHQWRV GH DX
GLWRULDHPUHVSRVWDDWDLVULVFRVEHPFRPRREWHPRVHYLGrQFLDGH
DXGLWRULDDSURSULDGDHVX¿FLHQWHSDUDIXQGDPHQWDUQRVVDRSLQLmR
2ULVFRGHQmRGHWHFomRGHGLVWRUomRUHOHYDQWHUHVXOWDQWHGHIUDXGH
pPDLRUGRTXHRSURYHQLHQWHGHHUURMiTXHDIUDXGHSRGHHQYROYHU
RDWRGHEXUODURVFRQWUROHVLQWHUQRVFRQOXLRIDOVL¿FDomRRPLVVmR
RXUHSUHVHQWDo}HVIDOVDVLQWHQFLRQDLV
2EWHPRV HQWHQGLPHQWR GRV FRQWUROHV LQWHUQRV UHOHYDQWHV SDUD D
DXGLWRULDSDUDSODQHMDUPRVSURFHGLPHQWRVGHDXGLWRULDDSURSULDGRV
jV FLUFXQVWkQFLDV PDV QmR FRP R REMHWLYR GH H[SUHVVDUPRV RSL
QLmRVREUHDH¿FiFLDGRVFRQWUROHVLQWHUQRVGD&RPSDQKLD
$YDOLDPRV D DGHTXDomR GDV SROtWLFDV FRQWiEHLV XWLOL]DGDV H D UD
]RDELOLGDGH GDV HVWLPDWLYDV FRQWiEHLV H UHVSHFWLYDV GLYXOJDo}HV
IHLWDVSHODDGPLQLVWUDomR
&RQFOXtPRV VREUH D DGHTXDomR GR XVR SHOD DGPLQLVWUDomR GD
EDVHFRQWiELOGHFRQWLQXLGDGHRSHUDFLRQDOHFRPEDVHQDVHYLGrQ
FLDVGHDXGLWRULDREWLGDVVHH[LVWHLQFHUWH]DUHOHYDQWHHPUHODomR
D HYHQWRV RX FRQGLo}HV TXH SRVVDP OHYDQWDU G~YLGD VLJQL¿FDWLYD
HPUHODomRjFDSDFLGDGHGHFRQWLQXLGDGHRSHUDFLRQDOGD&RPSD

QKLD6HFRQFOXLUPRVTXHH[LVWHLQFHUWH]DUHOHYDQWHGHYHPRVFKD
PDU DWHQomR HP QRVVR UHODWyULR GH DXGLWRULD SDUD DV UHVSHFWLYDV
GLYXOJDo}HVQDVGHPRQVWUDo}HV¿QDQFHLUDVRXLQFOXLUPRGL¿FDomR
HPQRVVDRSLQLmRVHDVGLYXOJDo}HVIRUHPLQDGHTXDGDV1RVVDV
FRQFOXV}HVHVWmRIXQGDPHQWDGDVQDVHYLGrQFLDVGHDXGLWRULDRE
WLGDVDWpDGDWDGHQRVVRUHODWyULR7RGDYLDHYHQWRVRXFRQGLo}HV
IXWXUDVSRGHPOHYDUD&RPSDQKLDDQmRPDLVVHPDQWHUHPFRQWL
QXLGDGHRSHUDFLRQDO
$YDOLDPRV D DSUHVHQWDomR JHUDO D HVWUXWXUD H R FRQWH~GR GDV
GHPRQVWUDo}HV ¿QDQFHLUDV LQFOXVLYH DV GLYXOJDo}HV H VH HVVDV
GHPRQVWUDo}HV¿QDQFHLUDVUHSUHVHQWDPDVFRUUHVSRQGHQWHVWUDQ
VDo}HV H RV HYHQWRV GH PDQHLUD FRPSDWtYHO FRP R REMHWLYR GH
DSUHVHQWDomRDGHTXDGD
&RPXQLFDPRQRV FRP RV UHVSRQViYHLV SHOD JRYHUQDQoD D UHV
SHLWR HQWUH RXWURV DVSHFWRV GR DOFDQFH SODQHMDGR GD pSRFD GD
DXGLWRULD H GDV FRQVWDWDo}HV VLJQL¿FDWLYDV GH DXGLWRULD LQFOXVLYH
DVHYHQWXDLVGH¿FLrQFLDVVLJQL¿FDWLYDVQRVFRQWUROHVLQWHUQRVTXH
LGHQWL¿FDPRVGXUDQWHQRVVRVWUDEDOKRV
5HFLIHGHPDUoRGH
3ULFHZDWHUKRXVH&RRSHUV
$XGLWRUHV,QGHSHQGHQWHV
&5&632
+HOHQDGH3HWULEX)UDJD5RFKD&RQWDGRU&5&3(2
',5(725,$
'LUHWRUGH2SHUDo}HV,YDOGR0DLD-~QLRU
'LUHWRU$GPLQLVWUDWLYRH)LQDQFHLUR%XHQRGH%DUURV:DQGHUOH\
&RQWDGRU+HQULTXH)HUUHLUD$OEXTXHUTXH&5&3(

  • O que procura?
  • Palavras mais buscadas
    123 Milhas Alexandre de Moraes Baixada Fluminense Belo Horizonte Brasília Caixa Econômica Federal Campinas Ceará crime Distrito Federal Eduardo Cunha Empresário Fortaleza Gilmar Mendes INSS Jair Bolsonaro Justiça Lava Jato mdb Minas Gerais Odebrecht Operação Lava Jato PCC Petrobras PL PM PMDB Polícia Polícia Civil Polícia Federal Porto Alegre PP preso prisão PSB PSD PSDB PT PTB Ribeirão Preto Rio Grande do Sul São Paulo Sérgio Cabral Vereador  Rio de Janeiro
  • Categorias
    • Artigos
    • Brasil
    • Celebridades
    • Cotidiano
    • Criminal
    • Criptomoedas
    • Destaques
    • Economia
    • Entretenimento
    • Esporte
    • Esportes
    • Famosos
    • Geral
    • Investimentos
    • Justiça
    • Música
    • Noticia
    • Notícias
    • Novidades
    • Operação
    • Polêmica
    • Polícia
    • Política
    • Saúde
    • TV
O que procura?
Categorias
Artigos Brasil Celebridades Cotidiano Criminal Criptomoedas Destaques Economia Entretenimento Esporte Esportes Famosos Geral Investimentos Justiça Música Noticia Notícias Novidades Operação Polêmica Polícia Política Saúde TV
Agenda
agosto 2025
D S T Q Q S S
 12
3456789
10111213141516
17181920212223
24252627282930
31  
« mar    
Copyright © 2025 Tribunal Processo