memberOf
label: Membro de @pt-br
definition: Identifies a concept collection.

Controle Externo
type: ConceptGroup
type: NamedIndividual

Fase de planejamento
type: NamedIndividual
type: Concept
memberOf: Controle Externo
alternative label: Audit organization|Audit planning
alternative label: Organización de auditoría|Planeación de auditoría @es
broader: Fases da auditoria
definition: Fase da auditoria na qual define-se a estratégia global de auditoria e desenvolve-se o plano de auditoria para alcançar o objetivo da auditoria, elabora-se o programa de auditoria formulando as questões de auditoria ou os objetivos de auditoria específicos, e determina-se a natureza, época e extensão dos procedimentos de auditoria ou testes de auditoria a serem aplicados fase de execução (ISSAI 1300, 1330 e 1500; ISA/NBCTA 300, 330 e 500; NAT). (Fonte: BRASIL. Tribunal de Contas da União. Glossário de Controle Externo. Revisão set.2017). @pt-br
related: Programa de auditoria
related: Plano de auditoria

Fases da auditoria
type: Concept
type: NamedIndividual
narrower: Fase de planejamento

Plano de auditoria
type: Concept
type: NamedIndividual
related: Fase de planejamento

Programa de auditoria
type: Concept
type: NamedIndividual
related: Fase de planejamento

Concept
type: Class

alternative label
comment: The range of skos:altLabel is the class of RDF plain literals.
comment: skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties.
label: Termo alternativo @pt-br
sub property of: label
definition: An alternative lexical label for a resource.

has broader
comment: Broader concepts are typically rendered as parents in a concept hierarchy (tree).
sub property of: Transitive
definition: Relates a concept to a concept that is more general in meaning.

definition
sub property of: note
definition: Definição @pt-br
definition: A statement or formal explanation of the meaning of a concept.

preferred label
comment: skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties.
comment: The range of skos:prefLabel is the class of RDF plain literals.
comment: A resource has no more than one value of skos:prefLabel per language tag, and no more than one value of skos:prefLabel without language tag.
sub property of: label
definition: The preferred lexical label for a resource, in a given language.

has related
comment: skos:related is disjoint with skos:broaderTransitive
sub property of: semanticRelation
definition: Relates a concept to a concept with which there is an associative semantic relationship.