@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix ns0: <http://purl.org/umu/uneskos#> .
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
@prefix isothes: <http://purl.org/iso25964/skos-thes#> .

<http://voccade/vce/mandatoDeAuditoria>
  skos:altLabel "Mandato de auditoría"@es, "Audit mandate"@en ;
  skos:related <http://voccade/vce/auditoriaContabil>, <http://voccade/vce/auditoriaPatrimonial>, <http://voccade/vce/auditoriaOperacional>, <http://voccade/vce/auditoriaFinanceiraEOrcamentaria> ;
  skos:definition "O Tribunal [de Contas da União ¿ TCU, possui amplo mandato de auditoria, estabelecido no artigo 71, IV, da Constituição Federal de 1988, que prevê a competência do TCU para realizar auditorias de natureza contábil, financeira, orçamentária e patrimonial nas unidades administrativas dos Poderes Legislativo, Executivo e Judiciário, bem como em entidades da administração indireta federal, incluídas as fundações e sociedades instituídas e mantidas pelo Poder Público Federal. (Fonte: BRASIL. Tribunal de Contas da União. Manual de Auditoria Financeira. Brasília: TCU, 2015. Disponível em: <https://portal.tcu.gov.br/lumis/portal/file/fileDownload.jsp?fileId=8A8182A151356F960151B14F57575D45>. Acesso em: 06 nov. 2020)."@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:prefLabel "Mandato de auditoria"@pt-br ;
  ns0:memberOf <http://voccade/vce/categoria/controleExterno> .

skos:related
  rdfs:subPropertyOf skos:semanticRelation ;
  skos:definition "Relates a concept to a concept with which there is an associative semantic relationship."@en ;
  rdfs:comment "skos:related is disjoint with skos:broaderTransitive"@en ;
  rdfs:label "has related"@en .

<http://voccade/vce/auditoriaOperacional>
  skos:prefLabel "Auditoria operacional"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/mandatoDeAuditoria> .

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

skos:Concept
  rdfs:label "Concept"@en ;
  a owl:Class .

ns0:memberOf
  skos:definition "Identifies a concept collection."@en ;
  rdfs:label "memberOf"@en, "Membro de"@pt-br .

skos:prefLabel
  rdfs:subPropertyOf rdfs:label ;
  skos:definition "The preferred lexical label for a resource, in a given language."@en ;
  rdfs:comment """skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise
      disjoint properties."""@en, "The range of skos:prefLabel is the class of RDF plain literals."@en, "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."@en ;
  rdfs:label "preferred label"@en .

skos:definition
  rdfs:subPropertyOf skos:note ;
  skos:definition "Definição"@pt-br, "A statement or formal explanation of the meaning of a concept."@en ;
  rdfs:label "definition"@en .

<http://voccade/vce/auditoriaFinanceiraEOrcamentaria>
  skos:prefLabel "Auditoria financeira e orçamentária"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/mandatoDeAuditoria> .

<http://voccade/vce/auditoriaPatrimonial>
  skos:prefLabel "Auditoria patrimonial"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/mandatoDeAuditoria> .

<http://voccade/vce/categoria/controleExterno>
  skos:prefLabel "Controle Externo"@pt-br ;
  a isothes:ConceptGroup, owl:NamedIndividual .

<http://voccade/vce/auditoriaContabil>
  skos:prefLabel "Auditoria contábil"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/mandatoDeAuditoria> .