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MOTORES & MOTORES CÍA. LTDA.

HALLAZGO DE AUDITORÍA

INVERSIONES AL 31/12/2008

CONDICIÓN:

La c!"a#$a M%'( &M%'( a) 31 *' D+c+'!,' *') a# 2008- (' (+!ac+ '+(%a*a ' )+,(- "('' 2.440.565-00 *)a'( ' I7'(+'( %a% 'R'%a +9a c! ' R'%a Va+a,)'.

D' ac'* a) a' *' I7'(+'( 'a)+;a* " )a +!a A*+%a "aa 7'++ca )aa;a,+)+*a* *' )( (a)*( *' '(%a c'%a- )a E!"'(a "('' ') 7a) *'2.50<.801-00 *)a'( ' I7'(+'( %a% *' R'%a +9a c! Va+a,)'-

*'%'!+=*(' a *+''c+a *' 382.866 *)a'(.

CRITERIO:

U *' )( ,9'%+7( *' )a a*+%$a '( 7'++ca )a +%'+*a* ' ca% a )a"'('%ac+ c!")'%a *' %*a( )a( %a(acc+'( *') "'$* > )a "'('%ac+a*'ca*a- '( *'c+ ' "'%'';ca a) "'$* ' (' '(%= a*+%a*. E ,a(' a '(%'c+%'+- )a '!"'(a *','= '7')a )a +!ac+ ' (( '(%a*( +ac+'a( *' %*a()a( %a(acc+'( c'("*+'%'( a +7'(+'( ' "'%'';ca (' 'c'%''%' ') 1 *' E' *') 2008 a) 31 *' D+c+'!,' *') 2004.

CAUSA:

La ca(a *' '(%a *+''c+a 'c%a*a (' *',' a ' ' )a +!ac+ +ac+'a *')a c'%a I7'(+'( (' ?a c(+*'a* "aa *'%'!+a ( (a)*- )a( I7'(+'('a)+;a*a( ' )( @( *') E(%a* c'("*+'%'( a) "'+* 200< > 2008- )(!+(!( ' >a ' c,a*( > " %a% (' *',+' *a *' ,a9a. A*'!=(- ')*'"a%a!'% c%a,)' 'a)+; ') '+(% " )a( '7a( acc+'( a*++*a( ' )aE!"'(a B > >- )a ac%a)+;ac+ *') "'c+ *' !'ca* *') 7a) *' ca*a acc+*' )a( '!"'(a(.

EECTO:

D' ) a%'+!'%' ('#a)a*- (' "*9 ' )a E!"'(a a (,'7a)ac+ *' )aC'%a *' I7'(+'( " ') 7a) *' F 382.866-00 *)a'(- " ) ' ') (a)* *'*+c?a c'%a (' "'('%a a;a,)'!'%'.

RECOMENDACIONES:

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 A) G''%' G''a):

R'a)+;a c%) (,' )a c'%a *' I7'(+'( > )a( ")$%+ca( ' (' *',' a")+ca' ca% a) !a'9 *' )a !+(!a.

 A) G''%' +ac+':

R'a)+;a a' *' )a c'%a *' I7'(+'( "aa *'%'!+a (+ '+(%'*+''c+a( > '7a)a aa)+;a )a( ca(a(.

!7' ' ( *'"a%a!'% ') c'c% c!")+!+'% *') !a'9 *' '(%a c'%a' ca% a )( "c'*+!+'%( > %J!+( "aa *a *' ,a9a )a +7'(+ a 7'; '?a (+* c,a*a.

 A) C%a*:

R'+(%a )( ?'c?( c%a,)'( )a( %a(acc+'( ' ') !!'% ' ' (c'*'.

R'a)+;a ') (++'%' a(+'% c%a,)':

KECHA KDETALLE KARCIAL KDE@E KHA@ER KK31/12/2010 K1a K K K KK K@ac( K K382.866-00 K KK KI7'(+'( K K K382.866-00 KK K@( @ac C'%a) K606.08-00 K K KK KAcc+'( K 122.143-00 K K KK K7/. A9(%' (' a' *' +7'(+'( K K K K

CLCULO DE INTERPSES GANADOS OR INVERSIÓN

CONDICIÓN

La C!"a#$a a) 31 *' *+c+'!,' *') 2008 '+(%a " +'(( aa*( " +7'(+' c'%++ca*( *' *'"(+% a ")a; > ")+;a( *' ac!)ac+ 7a) %%a) *'F1<-85.8.

CRITERIO

D' c!+*a* a )a( c*+c+'( > %J!+( c7'+*( ' )( c'%++ca*( *'*'"(+% a ")a; > ")+;a( *' ac!)ac+ *',+ ?a,' '+(%a* ') +%'J( aa*" *+c?a( +7'(+'( 7a) *' F15-<<5.

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CAUSA

E) ' ' ') '+(% (' ++a *',+* a ' (' %!a ' c'%a )( *$a( ''c%+7("aa ') c=)c) *') +'( " +%''('(.

EECTO

N (' '7+*'c+a "'c+(+ !J+ca > 'ac%+%* ' )a( c+a( a+!a*a( ' )a('("'c%+7a( c'%a( c%a,)'( ''a* ''c% *' S,'7a)ac+ ' )a( !+(!a(.S' '+(%a a (,'7a)ac+ ' )a c'%a *' I'(( +ac+'( " !% *'F1.088.15

CONCLUSIÓN

La C!"a#$a a) 31 *' D+c+'!,' *') 2004 !a%+'' )a c'%a *' I'(( +ac+'(

(,'7a)a*a " 7a) *' F1.088.15

RECOMENDACIÓN

S' 'c!+'*a a )a a*!++(%ac+ ') (++'%' a9(%':

KECHA KDETALLE KARCIAL KDE@E KHA@ER KK12/31/2010 K2a K K K KK KI'(( +ac+'( K K 1-088.15 K KK KGa(% N D'*c+,)' K K K 1-088.15 K

K K7/. A9(%' c=)c) *' +%'J('( K K K K

 A*'!=( (' 'c!+'*a a )a a*!++(%ac+ 'a)+;a c=)c) +*'"'*+'%' ''+(%( '%ac%a,)'( %a)'( c! ?9a( ')'c%+ca( *' !a !'(a) *' )(+%''('( aa*( " cc'"%( *' +7'(+'(.

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