xwvutsrvqpqtoqnoupmtoqnovlpkpj
6 RELATÓRIO
viN`OhOZdfo ao ef`b_[ehao fi_efo ado _hFado cf
_ebPb`TadobNbc0MhNaZNhfi_]IhNadoFaeodfeoOMb
Macb`hcbcfocfo_ebPb`TaofdNeh_aoda`hNh_bcboNaM
b`VOMboefVO`behcbcfobaob`OiaocfoVebcObRQa1
fMo chgfedbdo chdNhF`hibd1o NaMo ghd_bdo bo OM
Nai^Oi_ao Pbd_bi_fo gbehbcao cfo FeaF[dh_ad
FfcbV[VhNad1o Vfeb`Mfi_fo ef`bNhaibcado b
b_hghcbcfdoFeX_hNbdo)oghdh_bd1oghbVfidocfofd_Oca1
fCFfehMfi_ado aOo _fd_fdo cfo `bPaeb_[eha1
aPdfegbRQao cfo fgfi_ad1o bF`hNbRQao cfo OMb
cf_feMhibcbo _UNihNb1o efb`hHbRQao cfo OMb
hi_fegfiRQaoaOoFeaNfchMfi_aofdFfNhb`hHbca1
f_N<o)obdo7Obhd1obF[do_fefModhcaocfdfiga`ghcbd1
dQao NaMF`fMfi_bcbdo aOo NaiN`O]cbdo Ff`a
ef`b_aocfodOboefb`hHbRQa<otMPaebodf^boO_h`hHbca
NaMo Ief7J0iNhb1o fddfo _hFao cfo _ebPb`Ta
bNbc0MhNao Faeo gfHfdo _fMo dObo f`bPaebRQa
poNaMFeffidQaocao7OfoUoOMoef`b_[ehaoFacf
NaMfRbeoFf`aofCbMfocbdocfIhihR3fdo7Ofoad
`UChNado aIfefNfM<o tMo LhNTbf`hdo 4A5591
F<A9?92o fiNai_ebMZdfo bdo dfVOhi_fdB
AotCFadhRQa1oef`bRQa1oaechibehbMfi_foFae
fdNeh_a1o daPefo bo df7J0iNhbo cfo OM
bNai_fNhMfi_ao 7Ob`7Ofe<o =o qfdNehRQa
MhiONhadbo fo NheNOid_biNhbcbo cado Ib_ad
aNaeehcadoiboVfe0iNhbocfobcMhihd_ebRQa
FGP`hNboaOocfodaNhfcbcf<o>otCFadhRQaoFae
fdNeh_aodaPefobdoNheNOid_*iNhbdofMo7Ofofd_X
efchVhcao OMo caNOMfi_ao aOo Fea^f_a1
bNaMFbiTbcao cado beVOMfi_ado 7Of
Mh`h_bMoboIbgaeoaOoNai_ebobodObobcaRQa<o8
\befNfeo aOo fCFadhRQao cfo OMo ga_ao aO
bFefNhbRQa<o(<<<'o;o#Ob`7OfeofCFadhRQa
FaeMfiaehHbcbocfoNheNOid_*iNhbd1oIb_adoaO
aP^f_adoo(<<<'
ifV`hVfiNhbcb1odf^boiaodfOoNai_fGca1oibodOb
aeVbihHbRQaoaOobFefdfi_bRQa1o_b`gfHoFaeodfe
Naidhcfebcao OMo _ebPb`Tao %Ff7Ofia$o aO
%eXFhca$1ocfoMfiaeohMFae_*iNhb1oaOoMfdMa
FaeoiQaodfefMoMOh_aochIOichcbdoaehfi_bR3fd
FbebodObof`bPaebRQa<
no ef`b_[ehao cfo 7Ofo dfo _eb_bo b7Oho Uo OMb
Macb`hcbcfocfo_ebPb`TaofdNeh_ao7OfoiQaodf
NaiIOicfoNaMoaoef`b_[ehaocfoFfd7Ohdbo)ofddf
cfd_hibcaofCN`OdhgbMfi_fo6oNaMOihNbRQaocad
efdO`_bcado cfo OMbo Ffd7Ohdbo Nhfi_]IhNbo )1o a
7Ob`1ofMPaebodf^boOMocadoFehiNhFbhdo_ebPb`Tad
bNbc0MhNaZNhfi_]IhNadoNaMOMfi_foefb`hHbcad
ibo Oihgfedhcbcf1o iQao Uo bPaecbcao ifd_f
caNOMfi_a<
6.1 Conceito
sf`b_[ehaoU1ofi_Qa1oOMboibeebRQa1ocfdNehRQa
aOofCFadhRQaocfoOMofgfi_ao7Ob`7Ofeo4b`Vao7Of
aNaeefOo fo Iaho aPdfegbca1o b`Vao 7Ofo Iah
efb`hHbca21ocfoOMboFeX_hNboaOocfoOMoNai^Oi_a
cfo FeX_hNbd1o b_Uo MfdMao cfo OMo aP^f_a<o ub`f
db`hfi_beo ao cf_b`TbMfi_ao NaMao OMb
NbebN_fe]d_hNbo cao ef`b_[eha1o Fahdo ado _feMad
7=;16=>ADofo6=B61;A<D;6=D9D?dQaoOdbcad Fbeb
7Ob`hIhNbeo bo cfdNehRQa1o fMo Ff`ao Mfiado OMb
cbdocfIhihR3fd<
... 33
34...
noef`b_[ehaoU1oFaeoNaidfVOhi_f1oOMocaNOMfi_a
b_ebgUdocao7Ob`oOMoFeaIhddhaib`oaOobNbc0MhNa
IbHoaoef`b_aocfodOboFe[Fehbob_hghcbcfoaOoca
VeOFao bao 7Ob`o Ffe_fiNf<o no aP^f_hgao U
NaMOihNbeobao`fh_aeobofCFfeh0iNhbobNOMO`bcb
Ff`aobO_aeo4aOoFf`aoVeOFa2ooiboefb`hHbRQaoca
_ebPb`TaofoadoefdO`_bcadoaP_hcad<
sf`b_[ehado FacfMo _feo ado Mbhdo chgfedad
FeaF[dh_adBo cfdNefgfeo bMF`bo gbehfcbcfo cf
b_hghcbcfdoefb`hHbcbd1o_bhdoNaMa1ooaPdfegbR3fd
cfo NbMFa1o FeaNfchMfi_ado _UNihNad1o ghdh_bd1
ghbVfid1o hidFfR3fd1o gfehIhNbR3fd1o MfchR3fd1
bOch_aehbd1obgb`hbR3fd1oghd_aehbd1of_N<&ohiIaeMbe
daPefoaobicbMfi_aocfoOMoFea^f_a1ocfoOMb
aPebo aOo daPefo bdo b_hghcbcfdo cfo OMb
bcMhihd_ebRQa&o o aIfefNfeo hiIaeMbR3fdo f
biX`hdfdodaPefofMFefdbd1oMfeNbcad1oFeacO_ad
aOo_fNia`aVhbd&odaPefoXefbdoFeaMhddaebdoca
MfeNbcao fo _fNia`aVhbdo fMfeVfi_fd&o fCFae
NaiTfNhMfi_ado bFeaIOicbcado daPefo OMb
cf_feMhibcbohid_h_OhRQa1oaOobhicbocfdNefgfe
b_hghcbcfdo efb`hHbcbdo fMo `bPaeb_[eha1o fM
NbMFa1o f_N<o 4LpsYnwv&o mpplnr1o A555&
rtutsvwn1o =???2<
W`Defd1o n`]MFhao fo YbiNf`hfeo 4A55=1o F<A;9Z
A5>2o bFefdfi_bMo OMbo G_h`o _hFa`aVhbo cf
ef`b_[eha1oNO^bod]i_fdf1of`bPaebcbodfVOicaoad
FeaF[dh_adocfd_focaNOMfi_a1obFefdfi_bZdfob
dfVOhe<ovihNhb`Mfi_f1obdobO_aebdoN`bddhIhNbMoad
ef`b_[ehado7Obi_ao6ofd_eO_Oebofo6oIOiRQa<
#Obi_ao 6o fd_eO_Oebo 4Fbe_fdo NaMFaifi_fd21
FacfMo bFefdfi_beo chIfefi_fdo i]gfhdo cf
IaeMb`hcbcf1o cfdcfo ao 21+(2)-, $-2.+ )
b7Of`fo 7Ofo dfVOfo _acbdo bdo iaeMbdo cfo OM
_ebPb`Tao_UNihNa1o_fMoIaeMbocfobFefdfi_bRQa
ehVaeadb1o _eb_bo cfo bddOi_ao NaMF`fCao fo df
qfddboIaeMb1oibof`bPaebRQaocfoOMoef`b_[eha1
7Ob`7Ofeo 7Ofo df^bo dfOo _hFa1o bo FefaNOFbRQa
Mbhaeocfgfofd_beoga`_bcboFbebobofIhNh0iNhbocb
NaMOihNbRQa<
6.2 Propósitos
Yaidhcfebicaoao`beVaoOdaocfoef`b_[ehadoiad
chgfedadoNbMFadocfob_hghcbcfdoFeaIhddhaibhd1
Uo hMFae_bi_fo 7Ofo ao bNbc0MhNao bFeficb1
cOebi_fobodOboIaeMbRQa1obof`bPaeXZ`ad1oFahd
NaMaoFeaIhddhaib`oNfe_bMfi_fodfeXoda`hNh_bca
bo IbH0Z`a1o fMo chIfefi_fdo dh_ObR3fd<o po fddf
efdFfh_a1o .beebddo 4A59;1o F<=?2o bNaidf`TbB
%wQao Pbd_bo _feMado OMbo Pabo hcUhbo aO
fCfNO_beMado OMo PaMo _ebPb`Ta&o Uo FefNhda
_bMPUMo dfeMado NbFbHfdo cfo IbHfeo NaMo 7Of
aO_ebdo Ffddabdo fi_ficbMo ao 7Ofo fd_bMad
IbHfica1o Fae7Ofo ao IbHfMado fo NaMo 7Of
efdO`_bcad$<
6.3 Tipos de relatórios
cfd_hibo bo Vebicfdo bOch0iNhbd1o NaMa1o Fae
fCfMF`a1o ao ef`b_[ehao cfo OMbo rfNef_behbo cf
td_bcao)oob_Uoao21+(2)-,)"$-2.+1o7Ofo_eb_b
cfo OMo GihNao bddOi_a1o _0Mo FaONbdo FXVhibd
46do gfHfdo OMbo GihNb2o fo OMbo bFefdfi_bRQa
Pefgf&ofi_efofddfdocahdofC_efMadofd_behbMoad
21+(2)-0, 01.))"$-2.+)01 cfo b`VOMb
fC_fidQao 4@o bo A@o FXVhibdo aOo FaONao Mbhd21
7Ofo^Xoef7OfefMooOMbobFefdfi_bRQao_UNihNb1
_eb_bMo cfo bddOi_ao cfo Nfe_bo NaMF`fChcbcfo f
bFefdfi_bMo NaiN`Od3fdo aOo efNaMficbR3fd
IOicbMfi_bcbdofMocbcad<
 xwvutsrvqpqtoqnoupmtoqnovlpkpj
#Obi_ao 6o IOiRQa1o ado ef`b_[ehado FacfMo dfe
hiIaeMb_hgadofobib`]_hNad<
nd 21+(2)-0, )"$-2.+()-0 o _ebidMh_fM
hiIaeMbR3fdo dfMo bib`hdXZ`bdo aOo IbHfe
efNaMficbR3fd&o dQao FaONao fC_fidado f1
Fae_bi_a1o hiIaeMbhdo aOo dfMhZhiIaeMbhd<
rOPchghcfMZdfofMB
Zo21+(2)-,)"$-2.+()-, 1,2-
2100-<?_eb_b nd 21+(2)-0, +"+()*-0o dQao b7Of`fdo NO^a
caobicbMfi_aocfoOMbob_hghcbcfoaOobRQa&
FacfodfeoFfeh[chNao4Mfidb`1odfMfd_eb`1obiOb`2
aOo bPebiVfeo OMo Ffe]acao cfo _fMFao Mbhae1
cfMbeNbca1o Faeo fCfMF`a1o Ff`ao hi]Nhao f
_UeMhiao cfo OMbo cf_feMhibcbo bRQao aO
Fea^f_a&
Zo 21+(2)-,)"$-2.+()-, 1,-0)'-,-/, 1
IJ=JKI<?cfdNefgfoaNaee0iNhbdoaOoIb_adoef`b_hgad
bo OMo cf_feMhibcao MaMfi_a1o aOo fMo cb_b
pofd_eO_OebofoboaeVbihHbRQaocfoOMoef`b_[eha
dfeQaoogbehXgfhdobddhMoNaMaodQaogbehXgfhdoad
_hFadocfoef`b_[ehad1ofMocfNaee0iNhboocfodfOd
aP^f_hgadofocfd_hibRQa<
 1o NaMo bo efddb`gb
pof`bPaebRQaocfoOMoef`b_[ehaodfohihNhboFaeoOMb
efI`fCQaodaPefodOboIhib`hcbcf&oFbebohddaodQa
G_fhdo_e0doFfeVOi_bdB
Zoao7Ofocfgfodfeoef`b_bca,oooqboefdFad_bob
fd_bo FfeVOi_bo efdO`_bo OMo ea_fheao aO
fd7OfMbocaoNai_fGcaocaoef`b_[eha&
ZoFbebo7OfMocfgfodfeoef`b_bca,ootd_boFfeVOi_b
Facfo b^Ocbeo bo cfNhcheo 7Obi_ao bao _hFao cf
ef`b_[ehao4IaeMb`1ohiIaeMb`oaOodfMhZhiIaeMb`21
i]gf`ocfoNaMF`fChcbcfofobFeaIOicbMfi_aoca
Nai_fGca1ofd_h`aocboefcbRQa1of_N<&
ZooFaeo7Ofocfgfodfeoef`b_bca,ootd_boFfeVOi_b
bOCh`hbo bo cfNhcheo dfo ao ef`b_[ehao dfeX
hiIaeMb_hgao aOo bib`]_hNao o fo bo fdN`befNfe
bdFfN_ado ef`b_hgado 6o bPaecbVfMo f
FefghbMfi_fofd_bPf`fNhcbo4fC<Boef`b_[ehaodaPef
bodh_ObRQaocadofd_a7OfdocfoOMbofMFefdb2&
Zo 21+(2)-, )"$-2.+()-, "+22+()-<? IbHo a
efVhd_eao cfo aNaee0iNhbdo aOo fgfi_ad&o ifddb
Macb`hcbcfo fiNai_ebMZdfo ado ef`b_[ehado cf
ghbVfM1o cfo ghdh_bo fo ado ef`b_[ehad
bcMhihd_eb_hgad<
FeaF[dh_ao Naidhd_fo fMo bib`hdbeo Ib_ado aO
hiIaeMbR3fdo fo bFefdfi_beo NaiN`Od3fdo f
efNaMficbR3fdo NaMao cfcORQao cbo biX`hdf
efb`hHbcb<
6.4 Procedimentos
_eb_bMfi_ao cbdo hiIaeMbR3fdo f/aO
NaiN`Od3fdo fo efNaMficbR3fdo bo dfefM
bFefdfi_bcbd<
podfVOheobFefdfi_bMZdfocahdoea_fheadoFadd]gfhd
Fbebo  
cfo7Ofobofd_eO_Oebocadoef`b_[ehadoIaeMbhdo4f1
dfoIaeoaoNbda1ocadodfMhZhiIaeMbhd2oaPfcfNfeX
6do aehfi_bR3fdo Naid_bi_fdo cao _[FhNao 8o Z
0A<B1<1BD? 9C? <BD/D.->A? D6D9,7=6>+6=C;<*)=6>A
fodObobFefdfi_bRQaoVeXIhNboaPfcfNfeX1odf^b
7Ob`oIaeoao_hFaocfoef`b_[eha1obdoiaeMbdoNai_hcbd
iao _[FhNao @o Zo 8EBCAC;<D('>? 4B&)=6D? 9C
<BD/D.->A? D6D9,7=6>+6=C;<*)=6>A@? cbo \be_fo vv
cfd_focaNOMfi_a<
Aosa_fhea
po)ot`fMfi_adoFeUZ_fC_Obhdo4NaiIaeMfo_[FhNa
8ocbo\be_fovv2
... 35
36...

-o hMFae_bi_fo `fMPebeo 7Ofo ao ea_fheao ca

.o)ot`fMfi_ado_fC_ObhdB
Aoqbcadocfohcfi_hIhNbRQa
ooooZo7ObicaofoaicfBohcfi_hIhNbMoao`aNb`oofob
cb_bo fMo 7Ofo bo b_hghcbcfo ef`b_bcbo Iah
efb`hHbcb&
oZoao7O0Bohcfi_hIhNbobob_hghcbcfoefb`hHbcb<
=oWhib`hcbcfocbob_hghcbcf
>oqfdNehRQaocbob_hghcbcf
8o YaiN`Od3fd/efNaMficbR3fd
@opddhib_Oeboca4d2obO_ae4fd2
Yo)ot`fMfi_adoF[dZ_fC_Obhd
oosfIfe0iNhbdo4NbdaofChd_bM2
oopF0ichNfdo/opifCad
ef`b_[ehaocfgfodfeobcbF_bcao6doifNfddhcbcfd
cbochdNhF`hiboaOobadoFeaF[dh_adocbob_hghcbcf
efb`hHbcb<o ndo ea_fheado b7Oho bFefdfi_bcad
bNhMbo dQao dOVfd_3fdo Fbebo 7Ofo ao FeaIfddae
Faddb1oboFbe_heocfddbdohcUhbd1oNehbeoaoMacf`a
cfo ef`b_[ehao 7Ofo Mf`Taeo Nai_fMF`fo bd
ifNfddhcbcfdocfoIaeMbRQaocaodfOob`Oia<
poMf`TaeoMbifhebocfoef`b_beobodf7J0iNhbocf
cfdfiga`ghMfi_aocfoOMbob_hghcbcfoUoNOhcbe
Fbebo 7Ofo bo fCFadhRQao df^bo N`beb1o ao fd_h`a
dhMF`fd1oFefNhdaofoaP^f_hga1oMbeNbcaoFf`aoOda
cfo_feMado_UNihNadobcf7Obcad1oFf`boNaeefRQa
cbo `hiVObVfM1o Ff`bo bOd0iNhbo cfo Ffe]acad
`aiVad1ocf_b`TfdocfdifNfddXehad1obc^f_hgbRQa
fCNfddhgb<

#Obicao dfo _eb_beo cfo OMo ef`b_[ehao cf

fCFfeh0iNhbdo efb`hHbcbdo fMo `bPaeb_[ehad1
Naid_eORQa/_fd_foaOogfehIhNbRQaocfoMX7Ohibd1
bFbef`Tado aOo dhd_fMbd1o 7Ofo Facfo dfe
NbebN_fehHbcao NaMao OMo ef`b_[ehao cao _hFa
hiIaeMb`o aOo dfMhZhiIaeMb`1o dOVfefZdfo b
fd_eO_OebobodfVOhe<owa_bZdfo7Of1oNaiIaeMfob
fC_fidQao cao ef`b_[eha1o ado f`fMfi_ado FeUZ
_fC_Obhdo FacfeQao dfeo `hMh_bcado bao M]ihMa
hichdFfidXgf`Bo dfo ao ef`b_[ehao _hgfeo =o aOo >
FXVhibd1o Pbd_bo bo Ia`Tbo cfo ead_a1o dficao a
dOMXehaochdFfidXgf`&oNaMoMbhaeoiGMfeaocf
FXVhibd1ob`UMocboIa`Tbocfoead_a1ocfgfoNai_fe
OModOMXeha<

o=osa_fhea
Aoqbcadocfohcfi_hIhNbRQa
=oqfdNehRQaocaoFeaP`fMb
>opFbef`TbVfMoaOof7OhFbMfi_a
8o\eaNfchMfi_a4d2
@osfdO`_bcaocado_fd_fd
;opiX`hdfocadoefdO`_bcad
:oYaiN`Od3fd
sfIfe0iNhbd
pF0ichNfdo/opifCad
 xwvutsrvqpqtoqnoupmtoqnovlpkpj
\bebobddfVOebeo7Ofoibcbo_fiTbodhcaofd7OfNhca
ibogfedQaoIhib`ocaoef`b_[eha1ombgh``fofoqhaiif
4A5552odOVfefMobodfVOhi_fogfehIhNbRQa1o7Of
_bi_aoFacfodfeoOdbcboFf`aobNbc0MhNaoFbeb
gfehIhNbeodfodfOo_ebPb`Taofd_XoPfMoIfh_a1obi_fd
cfofi_efVXZ`aobaoFeaIfddae1oNaMaoFacfodfeoOM
ea_fheao bcf7Obcao Fbebo 7Ofo fd_fo bgb`hfo ad
ef`b_[ehadof`bPaebcadoFaeodfOdob`Oiad<
Zono_]_O`aocaoef`b_[ehaochHofCF`hNh_bMfi_foca
7Ofof`fo_eb_b,
ZonoF`biaocaoef`b_[ehaoFfeMh_foNaicOHheoao`fh_ae
Faeo Mfhao cfo OMbo cfMaid_ebRQao fIhNbH1o f
dfOodOMXehaoefI`f_fohdda,
Zonoef`b_[ehaodfo`hMh_bobaofddfiNhb`1obIbd_bica
aodOFUeI`OaoaOoiQaZFfe_hifi_f,
6.5 Avaliação
Zo-ofdNeh_aofMoOMofd_h`aodhMF`fdofoFefNhda,
Zono`fh_aeofiNai_eboif`fo_acbdobdohiIaeMbR3fd
foefIfe0iNhbdocfo7OfoFefNhdboFbebobddfVOebeZ
dfo cbo Pabo NaicORQao cbo _fd_bVfMo aOo cb
b_hghcbcfoefb`hHbcb,
ZopdoefVebdocfobFefdfi_bRQao4Nh_bR3fd1oia_bd
foefIfe0iNhbd1of_N<2odQaobF`hNbcbdocfoIaeMb
Mf_[chNbofoTaMaV0ifb,
Zo pdo _bPf`bdo fo IhVOebd1o dfo TaOgfe1o dQa
bFefdfi_bcbdo cfo Mbifhebo OihIaeMf1o NaM
dfOdo_]_O`adofo`fVficbd,
... 37