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

<http://voccade/vce/taxaToleravelDeDesvio>
  skos:prefLabel "Taxa tolerável de desvio"@pt-br ;
  skos:definition "Taxa de desvio dos procedimentos de controles internos previstos, definida pelo auditor para obter um nível apropriado de segurança de que essa taxa de desvio não seja excedida pela taxa real de desvio na população. (Fonte: BRASIL. Tribunal de Contas da União. Glossário de Controle Externo. Revisão set.2017)."@pt-br ;
  skos:related <http://voccade/vce/controleInterno(AdministracaoPublica)> ;
  ns0:memberOf <http://voccade/vce/categoria/controleExterno> ;
  a skos:Concept, owl:NamedIndividual .

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 .

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 .

<http://voccade/vce/controleInterno(AdministracaoPublica)>
  skos:prefLabel "Controle interno (Administração Pública)"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/taxaToleravelDeDesvio> .

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