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).

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

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.

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

Concept
type: Class

Auditoria conjunta
type: Concept
type: NamedIndividual
related: Auditoria coordenada

Controle concomitante
type: Concept
type: NamedIndividual
related: Auditoria coordenada

Auditoria cooperativa
type: Concept
type: NamedIndividual
narrower: Auditoria coordenada

Auditoria coordenada
broader: Auditoria cooperativa
alternative label: Auditoría coordinada @es
alternative label: Coordinated audit
definition: As auditorias coordenadas são uma combinação das auditorias conjuntas e paralelas. Normalmente, possuem um núcleo comum de questões de auditoria a serem analisadas, ainda que outras sejam incluídas de acordo com o interesse de cada instituição participante. As fiscalizações são conduzidas simultaneamente, produzem relatórios independentes e costumam apresentar um relatório consolidado em adição aos relatórios individuais elaborados por cada instituição (GUID 9000, 2019). (Fonte: BRASIL. Tribunal de Contas da União. Orientações sobre auditorias coordenadas. Brasília: TCU, 2019. Disponível em: <https://portal.tcu.gov.br/data/files/88/02/D0/AF/196D47108314BB47F18818A8/orientacoes-auditorias-coordenadas.pdf>. Acesso em: 11 nov. 2020). @pt-br
related: Auditoria conjunta
related: Controle concomitante
type: Concept
type: NamedIndividual
memberOf: Controle Externo

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

Controle Externo
type: ConceptGroup
type: NamedIndividual