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Non-conformity risks-theoretical and practical connotations

机译：不合格风险 - 理论和实践内涵

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The utility of the information provided through the means of the financial statements and of the fiscal declarations is insured through the accomplishment of their qualitative characteristics. The relevance, comparability and credibility of the information, probed in the frame of the internal and external decision making processes, supposes that in each entity the risks that could affect these characteristics, to be adequately managed. Hence, besides a corresponding internal control environment and an adequate risk attitude, the accomplishment of this objective is insured by the implementation of a proactive and prospective management reported to the nature and the typology of these risks. In the frame of this process the carried research has been focused on identifying an adequate control mechanism for non-conformity risks or for the denaturation of the accounting and fiscal information.
机译：通过财务报表和财政申报的手段提供的信息的效用是通过实现定性特征来保存的。在内部和外部决策过程的框架中探讨了信息的相关性，可比性和可信度，假设在每个实体中可能影响这些特征的风险，以得到充分管理。因此，除了相应的内部控制环境和充分的风险态度之外，这一目标的实现是通过对本质上报告的主动和预期管理层的实现来确保了这些风险的类型。在该过程的框架中，举报的研究一直专注于识别非符合性风险的充分控制机制或对会计和财政信息的变性。

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