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

scope note
sub property of: note
definition: A note that helps to clarify the meaning and/or the use of a concept.

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

alternative label
sub property of: label
definition: An alternative lexical label for a resource.
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

Concept
type: Class

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

preferred label
sub property of: label
definition: The preferred lexical label for a resource, in a given language.
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.

Auditoria externa
type: Concept
alternative label: Fiscalización externa|Fiscalização externa|Inspección externa @es
alternative label: External audit
broader: Auditoria
scope note: Ramo da auditoria contábil exercida por profissional independente que congrega um conjunto de procedimentos técnicos, tendo por escopo a emissão de pareceres sobre a adequação das demonstrações contábeis e o apontamento acerca da representação ou não dessas no que concerne à posição patrimonial e financeira, o resultado das operações, as mutações do patrimônio líquido e as origens e aplicações de recursos da entidade auditada consoante os princípios fundamentais da contabilidade e as normas brasileiras de contabilidade. @pt-br
related: Auditoria interna
memberOf: Controle Externo
type: NamedIndividual

Auditoria
type: Concept
type: NamedIndividual
narrower: Auditoria externa

Auditoria interna
type: Concept
type: NamedIndividual
related: Auditoria externa

Controle Externo
type: ConceptGroup
type: NamedIndividual