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Plano Anual de Auditoria do TRT da 13ª Região - 2025

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2EMHWLYRV
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E$QDOLVDUDFODUH]DDFHVVLELOLGDGHHUHOHY¿QFLDGDVLQIRUPDÄÒHVGLVSRQLELOL]DGDVDRS×EOLFRJDUDQWLQGRTXH
VHMDPFRPSUHHQVÊYHLVH×WHLVSDUDDVRFLHGDGH
F([DPLQDUVHRVPHFDQLVPRVLQWHUQRVGHFRQWUROHHDXGLWRULDGRÐUJÀRHVWÀRIXQFLRQDQGRDGHTXDGDPHQWH
SDUDJDUDQWLUDWUDQVSDUÇQFLDHDFRUUHWDSUHVWDÄÀRGHFRQWDV
5LVFRV,QHUHQWHV
s 'LILFXOGDGHV QR DFHVVR D LQIRUPDÄÒHV UHOHYDQWHV SRU SDUWH GD VRFLHGDGH R TXH SRGH FRPSURPHWHU D
WUDQVSDUÇQFLDHDDFFRXQWDELOLW\
s 'LYXOJDÄÀR GH GDGRV LQFRPSOHWRV LPSUHFLVRV RX GHVDWXDOL]DGRV TXH SRGHP OHYDU D LQWHUSUHWDÄÒHV
HUUÑQHDVH½GHVFRQILDQÄDS×EOLFD
s([SRVLÄÀRDFUÊWLFDVHGDQRV½UHSXWDÄÀRGRÐUJÀRS×EOLFRHPFDVRGHIDOKDVQDSUHVWDÄÀRGHFRQWDVRXQD
WUDQVSDUÇQFLDRTXHSRGHDIHWDUDFRQILDQÄDGDVRFLHGDGH
s )DOKDV QRV VLVWHPDV GH LQIRUPDÄÀR XWLOL]DGRV SDUD D GLYXOJDÄÀR GH GDGRV TXH SRGHP FRPSURPHWHU D
DFHVVLELOLGDGHHDVHJXUDQÄDGDVLQIRUPDÄÒHV
5HOHY¿QFLDH5HVXOWDGRV(VSHUDGRV
s&RQIRUPLGDGHFRPDVOHLVHUHJXODPHQWRVUHODFLRQDGRV½WUDQVSDUÇQFLDH½SUHVWDÄÀRGHFRQWDVHYLWDQGR
VDQÄÒHV H SHQDOLGDGHV DR PHVPR WHPSR HP TXH DMXGD D DXPHQWDU D FRQILDQÄD GD SRSXODÄÀR QDV
LQVWLWXLÄÒHVS×EOLFDV
s ,PSOHPHQWDÄÀR GH PHOKRUHV SU¾WLFDV GH WUDQVSDUÇQFLD H SUHVWDÄÀR GH FRQWDV FRP EDVH QDV
UHFRPHQGDÄÒHVGDDXGLWRULDUHVXOWDQGRHPSURFHVVRVPDLVHILFLHQWHVHHILFD]HV
s'HVHQYROYLPHQWRGHFDQDLVGHFRPXQLFDÄÀRPDLVHILFD]HVHQWUHRÐUJÀRS×EOLFRHDVRFLHGDGHIDFLOLWDQGR
RDFHVVR½LQIRUPDÄÀRHDSDUWLFLSDÄÀRFLGDGÀ
s0HOKRULDQRVVLVWHPDVGHLQIRUPDÄÀRXWLOL]DGRVSDUDDGLYXOJDÄÀRGHGDGRVJDUDQWLQGRTXHVHMDPVHJXURV
DFHVVÊYHLVHDWXDOL]DGRV
5HFXUVRVQHFHVV¾ULRV
s&RPSXWDGRUHVPRQLWRUHVHLPSUHVVRUDFRPXP
s7HOHIRQH
s5HVPDGHSDSHO
s&DQHWDEORFRVGHDQRWDÄÒHV
s/LEUH2IILFH
s,QWUDQHW
s,QWHUQHW
s1RUPDVGR7&8TXHGLVSÒHPDFHUFDGDVSUHVWDÄÒHVGHFRQWDVDQXDLVGD$GPLQLVWUDÄÀR3×EOLFD)HGHUDO
&DSDFLWDÄÒHVUHTXHULGDV&XUVRVREUH3UHVWDÄÀRGH&RQWDV$QXDODR7ULEXQDOGH&RQWDVGD8QLÀR
&URQRJUDPDD
7HPD$XGLWRULDVREUH7UDQVSDUÇQFLDH3UHVWDÄÀRGH&RQWDV
75,%81$/5(*,21$/'275$%$/+2'$5(*,2
6(&5(7$5,$'($8',725,$
7HPD$XGLWRULDVREUHD*HVWÀRGRH6RFLDO
2EMHWLYRV
D$QDOLVDUHDYDOLDURVULVFRVH[LVWHQWHVQDJHVWÀRGRH6RFLDOFRPIRFRQD¾UHDGHSHVVRDO
E$YDOLDUDTXDOLGDGHHVXILFLÇQFLDGRVFRQWUROHVLQWHUQRVDGPLQLVWUDWLYRV
5LVFRV,QHUHQWHV
s3RVVLELOLGDGHVGHDWUDVRVRXIDOKDVQRFXPSULPHQWRGDVREULJDÄÒHVOHJDLVRTXHSRGHOHYDUDSHQDOLGDGHV
HPXOWDVSDUDR7ULEXQDO
s,QDGHTXDÄÒHVQDLQWHJUDÄÀRGHH6RFLDOFRPRXWURVVLVWHPDVSRGHQGRJHUDUHUURVQRVGDGRVLQIRUPDGRV
s&DSDFLWDÄÀRLQVXILFLHQWHGRVVHUYLGRUHVHQYROYLGRVQDJHVWÀRGRH6RFLDO
5HOHY¿QFLDH5HVXOWDGRV(VSHUDGRV
s 0HOKRULD QR SURFHVVR GH DOLPHQWDÄÀR GRV GDGRV H PLQLPL]DÄÀR GRV HUURV QDV RSHUDÄÒHV HYLWDQGR
SRVVÊYHLVVDQÄÒHVHPXOWDV
s)RUWDOHFLPHQWRGRVFRQWUROHVLQWHUQRVGRSURFHVVRGHJHVWÀRGHH6RFLDO
s5HGXÄÀRGHHUURVQDWUDQVPLVVÀRGHLQIRUPDÄÒHV
5HFXUVRVQHFHVV¾ULRV
s6LVWHPDH6RFLDO
s6LVWHPD)ROKDZHE
s6LJHS
s3URDG
s6RIWZDUHGHSHVTXLVDHPEDQFRGHGDGRV
s2IILFHH[FHOHHGLWRUWH[WR
s&RPSXWDGRUPRQLWRUHLPSUHVVRUD
&DSDFLWDÄÒHVUHTXHULGDV
s&XUVRGHDXGLWRULDQDJHVWÀRGRH6RFLDO
s&XUVRWHÐULFRHSU¾WLFRGHH6RFLDOQDDGPLQLVWUDÄÀRS×EOLFD
&URQRJUDPDD
7HPD$XGLWRULDVREUHD*HVWÀRGRH6RFLDO
75,%81$/5(*,21$/'275$%$/+2'$5(*,2
6(&5(7$5,$'($8',725,$
7HPD$XGLWRULDVREUHD*HVWÀRGH5LVFRVGH6HJXUDQÄDGD,QIRUPDÄÀR
2EMHWLYRV
D9HULILFDUVHD JHVWÀR GHULVFRVGHVHJXUDQÄDGDLQIRUPDÄÀRHVW¾HP FRQIRUPLGDGH FRPDVOHJLVODÄÒHV
QRUPDVHGLUHWUL]HVDSOLF¾YHLV
E$YDOLDUDDGHTXDÄÀRHDHILF¾FLDGRVFRQWUROHVLQWHUQRVLPSOHPHQWDGRVSDUDPLWLJDUULVFRVUHODFLRQDGRV½
VHJXUDQÄDGDLQIRUPDÄÀRLQFOXLQGRSROÊWLFDVSURFHGLPHQWRVHWHFQRORJLDV
5LVFRV,QHUHQWHV
s 5LVFR GH DWDTXHV FLEHUQÆWLFRV FRPR PDOZDUH UDQVRPZDUH SKLVKLQJ H RXWUDV IRUPDV GH LQWUXVÀR TXH
SRGHPFRPSURPHWHUDLQWHJULGDGHFRQILGHQFLDOLGDGHHGLVSRQLELOLGDGHGDVLQIRUPDÄÒHV
s5LVFRGHQÀRFRQIRUPLGDGHFRPOHJLVODÄÒHVHUHJXODPHQWRVTXHSRGHUHVXOWDUHPVDQÄÒHVOHJDLVHGDQRV
½UHSXWDÄÀR
s5LVFRGHLQFLGHQWHVGHVHJXUDQÄDTXHQÀRVÀRGHWHFWDGRVRXUHVSRQGLGRVDGHTXDGDPHQWHUHVXOWDQGRHP
SHUGDVGHGDGRVLQWHUUXSÄÒHVGHVHUYLÄRVRXGDQRV½UHSXWDÄÀR
s$DXVÇQFLDGHWUHLQDPHQWRHFRQVFLHQWL]DÄÀRVREUHVHJXUDQÄDGDLQIRUPDÄÀRHQWUHRVVHUYLGRUHVSRGHOHYDU
DFRPSRUWDPHQWRVGHULVFRH½IDOWDGHDGHVÀRDSROÊWLFDVGHVHJXUDQÄD
5HOHY¿QFLDH5HVXOWDGRV(VSHUDGRV
s&RQWULEXLUSDUDDLGHQWLILFDÄÀRGHYXOQHUDELOLGDGHVHDLPSOHPHQWDÄÀRGHPHGLGDVGHVHJXUDQÄDDGHTXDGDV
IRUWDOHFHQGRDUHVLOLÇQFLDGD$GPLQLVWUDÄÀR3×EOLFDFRQWUDDPHDÄDVFLEHUQÆWLFDV
s 9HULILFDU D FRQIRUPLGDGH FRP OHJLVODÄÒHV H UHJXODPHQWRV HYLWDQGR VDQÄÒHV OHJDLV H SURPRYHQGR D
UHVSRQVDELOLGDGHQDJHVWÀRGHGDGRV
s 3URSRUFLRQDU XPD RSRUWXQLGDGH SDUD D LGHQWLILFDÄÀR GH IDOKDV H D LPSOHPHQWDÄÀR GH PHOKRULDV QRV
SURFHVVRVGHJHVWÀRGHULVFRVSURPRYHQGRXPDFXOWXUDGHPHOKRULDFRQWÊQXDQDVHJXUDQÄDGDLQIRUPDÄÀR
s3URGXÄÀRGHUHODWÐULRGHWDOKDGRTXHLGHQWLILTXHSRQWRVIRUWHVHIUDFRVQDJHVWÀRGHULVFRVGHVHJXUDQÄDGD
LQIRUPDÄÀRFRPUHFRPHQGDÄÒHVSU¾WLFDVSDUDPHOKRULDV
s ,PSOHPHQWDÄÀR GH UHFRPHQGDÄÒHV TXH YLVHP DSULPRUDU DV SROÊWLFDV SURFHGLPHQWRV H FRQWUROHV GH
VHJXUDQÄDGDLQIRUPDÄÀRUHVXOWDQGRHPXPDJHVWÀRGHULVFRVPDLVHILFD]
s0HOKRULDGRVFRQWUROHVLQWHUQRVUHODFLRQDGRV½VHJXUDQÄDGDLQIRUPDÄÀRJDUDQWLQGRTXHVHMDPDGHTXDGRV
HHILFD]HVQDPLWLJDÄÀRGHULVFRV
5HFXUVRVQHFHVV¾ULRV
s&RPSXWDGRUHVPRQLWRUHVHLPSUHVVRUDFRPXP
s7HOHIRQH
s5HVPDGHSDSHO
s&DQHWDEORFRVGHDQRWDÄÒHV
s/LEUH2IILFH
s,QWUDQHW
s,QWHUQHW
s1RUPDV TXH GLVSÒHPDFHUFDGDJHVWÀR GH ULVFRVGHVHJXUDQÄDGD LQIRUPDÄÀR QD$GPLQLVWUDÄÀR3×EOLFD
)HGHUDO
&DSDFLWDÄÒHV UHTXHULGDV &XUVR VREUH JHVWÀR GH ULVFRV GH VHJXUDQÄD GD LQIRUPDÄÀR QD $GPLQLVWUDÄÀR
3×EOLFD)HGHUDO
&URQRJUDPDD
7HPD$XGLWRULDVREUHD*HVWÀRGH5LVFRVGH6HJXUDQÄDGD,QIRUPDÄÀR
75,%81$/5(*,21$/'275$%$/+2'$5(*,2
6(&5(7$5,$'($8',725,$
7HPD$XGLWRULDVREUH6XVWHQWDELOLGDGH
2EMHWLYR$YDOLDURJUDXGHLPSOHPHQWDÄÀRHQÊYHOGHJHVWÀRGDVDÄÒHVGH
VXVWHQWDELOLGDGHLPSOHPHQWDGDVQR¿PELWRGR757
5LVFRV,QHUHQWHV
s1ÀRDGHUÇQFLD½VGLUHWUL]HVDPELHQWDLVFRPRD$JHQGDGD218RXDOHJLVODÄÀRDPELHQWDOEUDVLOHLUD
s3U¾WLFDVGHVXVWHQWDELOLGDGHLPSOHPHQWDGDVLQDGHTXDGDVRXLQVXILFLHQWHV
s$ÄÒHVGHVXVWHQWDELOLGDGHH[HFXWDGDVVHPFRQWUROHDGHTXDGRHVHPDHIHWLYLGDGHHVSHUDGD
s,PSOHPHQWDÄÀRSDUFLDOGDVSU¾WLFDVVXVWHQW¾YHLV
5HOHY¿QFLD H 5HVXOWDGRV (VSHUDGRV &RQWULEXLU SDUD D SURPRÄÀR PDQXWHQÄÀR GD ERD JHVWÀR H
DGPLQLVWUDÄÀRGRVUHFXUVRVQDWXUDLVHILQDQFHLURVGHIRUPDVXVWHQW¾YHOSDUDDGHIHVDHDSUHVHUYDÄÀRGR
PHLRDPELHQWHSDUDDVSUHVHQWHVHIXWXUDVJHUDÄÒHV
5HFXUVRVQHFHVV¾ULRV
s1RUPDVHSXEOLFDÄÒHVHPLWLGDVSHOR7&8&262,&,)&262(50HRXWUDVHVWUXWXUDVGHUHIHUÇQFLDSDUD
DXGLWRULD JRYHUQDPHQWDO QRUPDV GH FRQWUROH LQWHUQR GD DGPLQLVWUDÄÀR S×EOLFD H JHVWÀR GH ULVFRV
LQVWLWXFLRQDLV 1RUPDV GH $XGLWRULD SXEOLFDGDV SHOR &RQVHOKR )HGHUDO GH &RQWDELOLGDGH 0DQXDO GH
&RQWDELOLGDGH 3×EOLFD GR 7HVRXUR 1DFLRQDO 1RUPDV GH )LQDQÄDV 3×EOLFDV 3URFHVVRV DGPLQLVWUDWLYRV
QRUPDVGR&1-&6-7HGR67-3RUWDO&RPSUDV1HW0DQXDOGR6,$),$%17GHPDLVQRUPDVDSOLFDGDV½
$GPLQLVWUDÄÀR3×EOLFD
s%U2IILFH
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