Oliveiras and Diniz Son (2001) tell that, the company must implant a system of internal control, but that this control must periodically be verified by somebody of the proper company, of form to evidence if the employees they are or not fulfilling what she was defined by the system. Mello (2002) understands that: The internal auditorship is an activity of independent evaluation and advising of the administration, destined for the examination and evaluation of the adequacy, efficiency and effectiveness of the control systems, as well as of the quality of the performance of the areas in relation to the attributions and the plans, goals, objectives and politics defined for the same ones. An internal auditorship is of utmost importance for the organization, therefore it contributes in the elimination of wastefulnesses, simplifies task, is a tool of support to the management transmitting information to the administrators on the development of the executed activities. 2.3.2 Conceptual aspects on external auditorship the external auditorships are divided in two specific types of auditorship: auditorship of second part and auditorship of third part. The auditorships of second part are auditorships carried through for third that they have interest in the result of the auditorship. They are, for example, suppliers, customers and other parts interested parties, however without the certification objective. Generally they are used for the evaluation of companies during act of contract process and therefore they can be based on criteria defined for the producer of the auditorship. Already the auditorships of third part, are the auditorships of certification, reverse speed-certification, or maintenance of the certificate. They are carried through always by a third independent that they do not have interests in the result of the auditorship, generally agency certifier 3 METHODOLOGY For the elaboration of this work, we use a line of inductive reasoning breaking of the systematic comment of diverse enterprise panoramas in situation after-auditorship, elaborating a based exploratria research in facts of daily of companies certifyd in the Valley of the Steel.
The History of the Printed Concrete the Printed concrete increased in popularity in years 1970, when of Concrete was introduced first in the World. Construction saw it as a new way to satisfy the customer and to make its work simultaneously budget. This concrete technique stamp was made in last the 50 years. When the concrete stamp started, had very few options of design and colors. However, as the industry grew more standards of would print had been being printed concrete is an covering that is recorded printed matter or in concrete, while it still is in its state or plastic moldvel.
Standards frequent resemble a texture of natural rock and appearance, but any standard or drawing can be printed or stamped in the soft surface concrete. This is a simple summary of as the fact the printed concrete. 1. The first step is to level and to compact the land protecting all the adjacent or neighboring surfaces. 2. If it will be a floor that will be used for passes through of vehicles heavy will have to be protected with steel screens in contrast will not be necessary time that this type of floor does not need contrafloor.
3 After that the concrete is poured in the surface and anto, smoothened and leveled for the hillside eo desired finishing. 4. After that the color desired for the customer through pigments is added colorful. 5. The concrete is resting until the ideal point for impression of the printed one. An able professional will know when it is ready, but generally is when the concrete leaves an impression to the being pressured with a finger, fellow creature to the glassworker mass. 6. A liquid desmoldante or in dust is applied in the surface of the concrete and is used to help to separate the mats of the form of drawing of the surface. 7. The forms of the chosen drawing are applied to the surface and strokes with a tool to pressure them in the concrete. When they are removed leave the desired drawing. 8. A time done the drawings in the concrete is left to define the cure. 9. When the concrete enough will be cured or hardened, the surface clean and the control of meetings is made and washed the surface with seladora a detergent neutral and applied and acrylic resin that will give protection to the floor. 10. This resin and seladora can be reapplied to each two or three years to keep the surface of the printed concrete always pretty. This explains the basic concepts of printed concrete. It has much more of what the eyes even so. A craftsman of printed concrete professional must understand of concrete, hillsides, classification, formation, finishing, coloration, selantes and more to reach resulted positive of each time. She is necessary years of practical and more professional they are truily talentosos craftsmen.