The internal audits appoint the procedures that are not in accordance with the norms and legislation of the Firm. The institution being audited presents the justifications and clarifications, establishing a deadline for the adjustment of those irregularities. Upon receiving the documentation and justifications of the audited part, the Internal Audit Advisory (AUD) analyses and responds informing whether it will abide or maintain the pending irregularities, by means of correspondence and thus successively until the definite solution of the encountered problems is reached./n When the deadline comes and the irregularities haven't been tended to, the AUD mails the audited firm requesting that the necessary measures be taken so that the pending non-conformities (NC's) may be addressed and corrected./nCurrently, this monitoring is based solely on exchanged correspondence between the involved parts, hence there is a lack of a monitoring information system to keep track of deadlines, analysts' justifications and documents, statistic data on non-conformities organized by institution and audited sectors, being thus, this monitoring, dependent on manual checking, centralized in the hands of little personnel, being consequently prone to mistakes, asides from the accumulation of forms and papers, all the postponed NC's from the same Audited Reports (RA), including the ones that haven't reached their deadlines yet, and still the NC's with expired deadlines charges which are only gathered in the surveys made periodically. Therefore, the development and implementation of a system will give the AUD a secure and efficient control of the post-audit monitoring inside Embrapa's Units and External Institutions, decreasing substantially the time invested in the process.

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