fbpx

Os Princípios do Controle Interno são comandos gerais que trazem orientações fundamentais para que exista, de fato, uma cultura consistente de controle interno nas organizações, sejam elas públicas ou privadas.

De acordo com Gil (2013) os Princípios do Controle Interno contém premissas e/ou parâmetros intrínsecos aos sistemas de aplicação para suportar o modelo de gestão do ciclo de negócio de uma determinada entidade.

Para Blumen (2015), os princípios são, na prática, um guia ou checklist para os gestores de como implantar um sistema consistente de controle interno, levando em conta os fatores mais relevantes e críticos. Podemos dizer ainda que os princípios são uma espécie de normas gerais, contendo orientações fundamentais para que exista de fato uma cultura consistente de controle interno nas organizações.

1. Princípio da Segregação das Funções

Castro (2014) nos ensina que o Princípio da Segregação das Funções aparece no bojo da atividade de controle como a orientação de que as funções administrativas sejam segregadas (parceladas) entre vários agentes, órgãos ou entes.

Nesse sentido, não é ideal que um determinado procedimento administrativo seja realizado pelo mesmo agente. Por exemplo, não é cabível que o ordenador de despesas seja também o gestor de um determinado contrato, pois quem autoriza a despesa não pode obviamente recebê-la.

2. Princípio da Independência Técnico-funcional

Os agentes de controle interno devem manter a sua independência funcional para realizar auditorias, inspeções, fiscalizações, dentre outras atividades de verificação. Assim, os agentes de controle interno não podem realizar atividades que são de competência dos agentes executores.
Castro (2014) nos orienta que o Princípio da Independência, do ponto de vista técnico, pressupõe que o controlador, seja ele interno ou externo, não dependa do auxílio de outros órgãos para a realização do mister de controle.

Quer saber mais? Acesse.

3. Princípio da Relação Custo-benefício

Este é um princípio clássico do controle interno, e está fortemente ligado ao Princípio da Economicidade. De acordo com o Princípio da Relação Custo-benefício, o custo do controle não pode ser superior ao custo da atividade controlada. Assim deve-se levar em consideração a materialidade, especialmente em termos de valor em relação a atividade controlada.

4. Princípio da Qualificação Adequada

Nós sabemos que administração pública atua em diversas frentes, passando pela educação, saúde, infraestrutura, dentre tantas outras áreas, de modo que envolve a aplicação de vários ramos do conhecimento. Por isso, Órgão de Controle Interno devem ser dotados de uma equipe multidisciplinar. Entretanto, a maioria dos entes governamentais dispõe de um número reduzido de servidores, dessa forma é desejável, pelo menos, que existam profissionais com conhecimento mínimo em contabilidade, orçamento público, gestão fiscal  e  gestão pública.

5. Princípio da Aderência às Diretrizes e Normas

Nós vimos que uma das principais funções dos órgãos de controle interno é a de realizar auditorias, inspeções e fiscalizações. Esses trabalhos envolvem a legalidade dos atos praticados pelos agentes públicos.  Desta maneira, o agente de controle interno, em seus trabalhos, deve sempre se balizar pelas leis, normas, manuais, princípios e regras preestabelecidas.

6. Princípio do Controle sobre as Transações

Este princípio diz respeito ao controle contábil e ao registro das transações. A informação contábil só tem utilidade quando representa fielmente os fenômenos econômicos, a posição patrimonial, bem como a situação financeira da entidade. Além disso, o registro deve ser verificável, ou seja, a informação contida nos relatórios contábeis deve possibilitar os trabalhos de asseguração, especialmente o de auditoria interna.

7. Princípio da Capacitação e Rodízio de Funcionários

Não há como negar que o fator humano tem grande significado para as organizações, pois sem pessoal capacitado elas simplesmente não funcionariam. Assim, a capacitação continuada do corpo funcional em todos os níveis faz com que todos tenham conhecimento adequado para exercer suas funções e contribuir para que os controles sejam efetivos.

Outro ponto importante diz respeito ao rodízio de funcionários. Esta prática evita que o conhecimento de um determinado processo ou atividade seja dominado apenas por algumas pessoas. Esta prática evita que a organização seja “refém” de poucas pessoas que possuem o conhecimento sobre determinadas tarefas. Assim a capacitação do corpo funcional, juntamente com o rodízio de funcionários, permite que os objetivos não sejam prejudicados.

8. Princípio da Documentação

Na administração pública a maioria dos atos devem ser precedidos de motivação. Sendo assim, todos os processos devem ser documentados, de forma física ou eletrônica, fazendo referência a cada etapa do processo.

Tomemos como exemplo a execução de um contrato, neste caso o início de sua execução deve ser precedido de uma ordem de serviço, ou de compra (documento). A entrega da mercadoria, ou da prestação de serviço deve ser atestada (documentada) por um servidor designado. O fornecedor deve apresentar a nota fiscal (documento), e daí por diante. Percebe-se que o princípio da documentação é importante para o registro dos fatos e posterior auditagem.

Referências

BLUMEN, Abrão.; SILVA Valmir Leôncio da.; SALES Eurípedes (Coords.). Controle interno como suporte estratégico de governança no setor público. 1. ed. Belo Horizonte: Fórum, 2015. 106p. (Coleção Fórum Contas Públicas)

CASTRO, Rodrigo Pironti Aguirre de. Sistema de controle interno: uma perspectiva do modelo de Gestão Pública Gerencial. 3. ed. rev. e ampl. Belo Horizonte: Fórum, 2014.

BRAGA, Marcus Vinicius de Azevedo (Coord.). Controle interno: estudos e reflexões. Belo Horizonte: Fórum, 2013. 236 p. ISBN 978-85-7700-789-9.

GIL, Antonio de Loureiro, 1940 -. Gestão: controle interno, risco e auditoria / Antonio de Loureiro Gil, Carlos Hideo Arima, Toshiro Nakamra – São Paulo: Saraiva, 2013.

129 Comentários

Deixe um comentário

O seu endereço de e-mail não será publicado. Campos obrigatórios são marcados com *


  1. Bom dia,
    fico fascinada com este com estes precipícios, gostaria de indicação de onde posso ver mais sobre o assunto segregação de função.

    Att. Hilza Lira
    Orientadora da Célula de Execução Orçamentaria/SESA

  2. Bom dia,
    fico fascinada com este com estes precipícios, gostaria de indicação de onde posso ver mais sobre o assunto segregação de função.

    Att. Hilza Lira
    Orientadora da Célula de Execução Orçamentaria/SESA

  3. Unquestionably believe that which you stated. Your favorite justification seemed to be on the web the simplest thing to
    be aware of. I say to you, I certainly get irked while people consider worries that they just do not know about.
    You managed to hit the nail upon the top and defined out the
    whole thing without having side effect , people can take a
    signal. Will likely be back to get more. Thanks

  4. Hello colleagues, good piece of writing and fastidious arguments commented
    at this place, I am actually enjoying by these.

  5. Pretty section of content. I just stumbled upon your web site and in accession capital to assert that I acquire
    in fact enjoyed account your blog posts. Any way I’ll be subscribing to your feeds and even I achievement you access consistently fast.

  6. I have read so many articles regarding the blogger lovers but this
    article is actually a nice post, keep it up.

  7. Today, while I was at work, my sister stole my iphone and tested to
    see if it can survive a forty foot drop, just so she can be a youtube sensation. My iPad
    is now destroyed and she has 83 views. I know
    this is totally off topic but I had to share it with someone!

  8. Hello there, I found your web site by means of Google even as looking for a similar subject, your
    site came up, it appears to be like good. I’ve bookmarked it in my
    google bookmarks.
    Hello there, just changed into aware of your blog thru Google, and found that it is really informative.
    I’m going to watch out for brussels. I will be grateful if you happen to continue this in future.
    Numerous other folks will probably be benefited out of your writing.
    Cheers!

  9. Greetings from Los angeles! I’m bored at work so I decided to check out your
    blog on my iphone during lunch break. I love the information you provide here and can’t wait to take a
    look when I get home. I’m surprised at how fast your blog loaded on my mobile ..
    I’m not even using WIFI, just 3G .. Anyhow, wonderful site!

  10. I love your blog.. very nice colors & theme. Did
    you make this website yourself or did you hire someone to do it for you?
    Plz answer back as I’m looking to construct my own blog and would like to know where u got this from.
    cheers

  11. An impressive share! I’ve just forwarded this onto a coworker
    who had been doing a little research on this. And he in fact ordered me lunch due to the fact
    that I found it for him… lol. So allow me to reword this….
    Thank YOU for the meal!! But yeah, thanx
    for spending some time to discuss this issue here on your site.

  12. Remarkable issues here. I am very happy to see your article.
    Thanks so much and I am taking a look forward to contact you.
    Will you please drop me a mail?

  13. Woah! I’m really loving the template/theme of this site.
    It’s simple, yet effective. A lot of times it’s very hard to get
    that “perfect balance” between usability and appearance.
    I must say you’ve done a very good job with this.
    In addition, the blog loads very fast for me on Chrome.
    Exceptional Blog!

  14. I think what you wrote made a great deal of sense.
    However, what about this? what if you were to create a awesome post
    title? I mean, I don’t want to tell you how to run your website, however what if you added a post
    title that makes people desire more? I mean 8 Princípios do Controle Interno – is a little plain. You should peek
    at Yahoo’s home page and note how they create post headlines to grab
    people to open the links. You might add a video or a pic or two to get people interested about what you’ve got to say.

    In my opinion, it could make your posts a little bit more interesting.

  15. Hello! This is my first visit to your blog! We are a team of volunteers and starting a new initiative
    in a community in the same niche. Your blog provided
    us beneficial information to work on. You have done a wonderful job!

  16. Hello very nice site!! Guy .. Beautiful .. Wonderful ..

    I’ll bookmark your website and take the feeds additionally?
    I’m satisfied to find numerous useful information right here within the submit, we’d like develop
    more techniques in this regard, thanks for sharing. .
    . . . .

  17. Hurrah, that’s what I was seeking for, what a material!
    existing here at this webpage, thanks admin of this web site.

  18. Hi to every body, it’s my first pay a quick visit of this weblog; this
    blog carries remarkable and actually fine information designed for readers.

  19. Nice post. I learn something new and challenging on websites
    I stumbleupon on a daily basis. It will always be exciting to read content from other writers and practice a little something
    from other web sites.

  20. I every time used to read paragraph in news papers but now as I am a user of
    net therefore from now I am using net for articles, thanks to web.

  21. I’m not sure where you are getting your information, but great
    topic. I needs to spend some time learning much more or understanding
    more. Thanks for wonderful info I was looking
    for this information for my mission.

  22. I know this web site gives quality depending
    posts and additional material, is there any other website which
    gives these kinds of data in quality?

  23. I have been browsing online more than 3 hours today, yet I never found any interesting article like yours.
    It is pretty worth enough for me. In my view, if all site owners and bloggers made good content
    as you did, the internet will be a lot more useful than ever before.

  24. Greetings! I know this is somewhat off topic but I was wondering
    if you knew where I could find a captcha plugin for my comment form?
    I’m using the same blog platform as yours and I’m having problems
    finding one? Thanks a lot!

  25. I simply couldn’t go away your site prior to suggesting that
    I extremely loved the standard info a person supply for your guests?
    Is gonna be again often in order to check up on new posts

  26. I am curious to find out what blog system you have been working
    with? I’m experiencing some small security problems with
    my latest website and I’d like to find something more safeguarded.
    Do you have any suggestions?

  27. Howdy great blog! Does running a blog such as this take
    a lot of work? I have absolutely no understanding of computer programming however I was hoping to start my own blog soon. Anyhow, should you
    have any ideas or techniques for new blog owners please share.
    I know this is off topic nevertheless I just had to ask.

    Thanks!

  28. Amazing! Its in fact amazing piece of writing, I have got much
    clear idea regarding from this paragraph.

  29. The other day, while I was at work, my cousin stole my iphone
    and tested to see if it can survive a thirty foot drop,
    just so she can be a youtube sensation. My apple ipad is now destroyed and
    she has 83 views. I know this is entirely off topic
    but I had to share it with someone!

  30. Howdy, i read your blog occasionally and i own a similar one and i was just curious if you
    get a lot of spam remarks? If so how do you prevent it, any
    plugin or anything you can recommend? I get so much lately it’s driving me mad so any help is very much appreciated.

  31. Wow that was unusual. I just wrote an very long comment but after I clicked submit my comment
    didn’t appear. Grrrr… well I’m not writing all that over
    again. Regardless, just wanted to say excellent blog!

  32. Wow that was unusual. I just wrote an extremely long comment but after I
    clicked submit my comment didn’t show up. Grrrr… well
    I’m not writing all that over again. Regardless, just
    wanted to say excellent blog!

  33. First of all I want to say superb blog! I had a quick question in which I’d like to
    ask if you don’t mind. I was curious to find out how
    you center yourself and clear your thoughts prior to
    writing. I have had a difficult time clearing
    my thoughts in getting my thoughts out there. I truly do enjoy writing however it just seems like the first 10 to 15 minutes tend to be lost just trying
    to figure out how to begin. Any recommendations or tips?
    Thank you!

  34. It’s actually a nice and helpful piece of information. I am happy that you simply shared this helpful information with us.
    Please stay us informed like this. Thanks for sharing.

  35. I think this is one of the so much vital information for me.
    And i am glad reading your article. However wanna
    remark on some normal issues, The site taste is perfect, the articles is actually great : D.

    Excellent job, cheers

  36. Hello to every body, it’s my first go to see of this web site; this website carries amazing and actually excellent data designed for visitors.

  37. Does your site have a contact page? I’m having problems locating it but, I’d like to shoot you an e-mail.
    I’ve got some suggestions for your blog you might be interested in hearing.
    Either way, great blog and I look forward to seeing it grow over time.

  38. Pretty element of content. I simply stumbled upon your blog and in accession capital to assert that I acquire
    actually loved account your weblog posts. Anyway I’ll be subscribing to your augment and even I fulfillment you get entry to consistently quickly.

  39. Heya i am for the primary time here. I found this board and I to find It really helpful &
    it helped me out much. I hope to present one thing back and aid others like you aided me.

  40. Good post. I learn something new and challenging on websites I
    stumbleupon every day. It’s always helpful to read articles from other authors and use something from other sites.

  41. Excellent way of explaining, and nice paragraph to
    take data regarding my presentation subject, which i am going to present in institution of higher
    education.

  42. I think this is among the most important info for me.

    And i’m glad reading your article. But wanna remark on some general things, The site style is
    great, the articles is really excellent : D. Good job,
    cheers

  43. No matter if some one searches for his necessary thing, so he/she needs
    to be available that in detail, so that thing is
    maintained over here.

  44. Heya i’m for the first time here. I came across this
    board and I find It really useful & it helped me out much.
    I hope to give something back and aid others like you
    helped me.

  45. Hola! I’ve been reading your weblog for a long time now and finally got the bravery to go ahead and
    give you a shout out from Kingwood Texas!

    Just wanted to tell you keep up the great job!

  46. I feel this is among the such a lot important info for
    me. And i am happy studying your article. However should remark on few
    general things, The website taste is ideal,
    the articles is really great : D. Just right job, cheers

  47. you are in reality a just right webmaster.
    The web site loading velocity is amazing. It sort of feels that you’re doing any distinctive trick.
    Furthermore, The contents are masterwork. you’ve performed a fantastic task on this
    subject!

  48. Attractive part of content. I just stumbled upon your weblog
    and in accession capital to assert that I acquire in fact
    loved account your weblog posts. Any way I will be subscribing for your feeds or
    even I fulfillment you access constantly quickly.

  49. This site was… how do you say it? Relevant!!
    Finally I’ve found something which helped me. Thanks!

  50. It’s a shame you don’t have a donate button! I’d certainly donate
    to this excellent blog! I guess for now i’ll settle for bookmarking
    and adding your RSS feed to my Google account. I look forward to brand new updates and will share
    this site with my Facebook group. Talk soon!

  51. hi!,I like your writing so a lot! percentage we communicate extra approximately your post on AOL?

    I need a specialist on this area to unravel my problem.
    Maybe that is you! Having a look ahead to peer
    you.

  52. When I initially commented I seem to have clicked the -Notify me when new comments are added- checkbox and from now on whenever a comment is
    added I get 4 emails with the same comment. Is there a means you are able
    to remove me from that service? Kudos!

  53. Hi there I am so glad I found your webpage, I really found you by accident, while I was browsing on Askjeeve
    for something else, Nonetheless I am here now and would just like to say cheers for a
    fantastic post and a all round enjoyable blog
    (I also love the theme/design), I don’t have time to read through it all at the minute but
    I have bookmarked it and also included your RSS feeds, so when I have time I will
    be back to read a great deal more, Please do keep up the excellent work.

  54. all the time i used to read smaller posts that also clear their motive, and that is also happening with this
    piece of writing which I am reading here.

  55. Right here is the perfect blog for everyone who
    wants to find out about this topic. You understand so much its almost hard to argue with you (not that
    I personally would want to…HaHa). You certainly put a
    brand new spin on a topic that has been written about for many
    years. Excellent stuff, just excellent!

  56. Because the admin of this site is working, no hesitation very rapidly it will be renowned, due to its feature contents.

  57. This piece of writing will help the internet users for building up new
    website or even a weblog from start to end.

  58. Wow, this paragraph is good, my sister is analyzing such things, therefore I am going to inform her.

  59. Hi there, I found your site by way of Google whilst looking for a related topic, your site got here up,
    it seems to be great. I’ve bookmarked it in my google
    bookmarks.
    Hello there, just became aware of your weblog through Google, and found
    that it’s really informative. I am going to watch out for
    brussels. I will be grateful should you proceed this in future.
    Numerous people will probably be benefited out of your writing.
    Cheers!

  60. Hello, its pleasant post on the topic of media print, we all
    know media is a wonderful source of information.

  61. Howdy! I know this is somewhat off topic
    but I was wondering which blog platform are you using for this site?
    I’m getting fed up of WordPress because I’ve had issues with hackers and I’m
    looking at alternatives for another platform. I would
    be awesome if you could point me in the direction of a good platform.

  62. Pretty portion of content. I simply stumbled upon your website and in accession capital to claim that I
    acquire actually enjoyed account your weblog posts.

    Anyway I’ll be subscribing on your feeds and even I success you get admission to persistently fast.

  63. These are really impressive ideas in concerning blogging.
    You have touched some fastidious points here. Any way keep up wrinting.

  64. I’m impressed, I have to admit. Rarely do I come across a blog
    that’s both equally educative and entertaining, and without a doubt, you have hit
    the nail on the head. The problem is something that
    too few folks are speaking intelligently about. I’m very happy that I found this in my hunt for something
    regarding this.

  65. Hi there very cool website!! Man .. Beautiful .. Superb ..
    I will bookmark your web site and take the feeds additionally?
    I’m glad to seek out a lot of helpful info right
    here in the publish, we’d like develop extra
    strategies in this regard, thank you for sharing.
    . . . . .

  66. You’re so interesting! I don’t think I have read a single thing like this before.
    So great to find another person with genuine thoughts on this subject
    matter. Seriously.. many thanks for starting this up. This site is something that is needed on the web, someone with some
    originality!

  67. Hi there! I know this is kinda off topic however I’d figured I’d ask.
    Would you be interested in exchanging links or maybe guest authoring a blog post or vice-versa?
    My site goes over a lot of the same topics as yours and I feel we could greatly benefit from each other.
    If you happen to be interested feel free to send me an e-mail.
    I look forward to hearing from you! Terrific blog by the
    way!

  68. Hi there! I could have sworn I’ve been to this blog before but after reading through some of the post I realized it’s new to me.
    Anyhow, I’m definitely happy I found it and I’ll be book-marking
    and checking back frequently!

  69. Hey I am so delighted I found your webpage, I really found you by error,
    while I was researching on Aol for something else, Regardless I am here now and would just like to say thanks for a marvelous post and a all round interesting blog (I also love the theme/design), I don’t have time to go through it all at the
    moment but I have bookmarked it and also added in your RSS feeds, so
    when I have time I will be back to read much more, Please do keep
    up the great work.

  70. You really make it seem really easy along with your presentation however
    I in finding this topic to be really something that I feel I would
    never understand. It sort of feels too complicated and very huge for me.

    I’m having a look forward on your next submit, I’ll try to get
    the grasp of it!

  71. I’ve been browsing on-line greater than three hours today, yet I by no means discovered any attention-grabbing article like yours.
    It’s lovely worth sufficient for me. Personally, if all website owners and bloggers made good content
    material as you probably did, the internet shall be a lot more helpful than ever before.

  72. Hello! Do you use Twitter? I’d like to follow you if that would be okay.

    I’m absolutely enjoying your blog and look
    forward to new posts.

  73. Hey there, You have done a great job. I will definitely digg it and personally recommend to my friends.
    I’m sure they will be benefited from this web site.

  74. Aw, this was a really good post. Finding the time and actual effort to produce a top notch article… but what can I say… I procrastinate a lot and don’t seem to get
    nearly anything done.

  75. Way cool! Some extremely valid points! I appreciate you
    penning this write-up plus the rest of the website is also really good.

  76. Excellent blog you’ve got here.. It’s hard to find quality writing like yours these
    days. I seriously appreciate individuals like you! Take care!!

  77. Hello, i feel that i noticed you visited my site so i came to
    return the prefer?.I’m trying to in finding things to enhance my web site!I guess its ok
    to use some of your ideas!!

  78. I know this if off topic but I’m looking into starting my own blog and
    was curious what all is required to get set up?
    I’m assuming having a blog like yours would cost a pretty penny?
    I’m not very web smart so I’m not 100% sure. Any suggestions or
    advice would be greatly appreciated. Thank you

  79. Thank you for every other magnificent post. The place else may anyone get that kind of
    info in such a perfect method of writing? I have a presentation next week, and I am at the search
    for such info.

  80. We are a group of volunteers and opening a new scheme in our community.

    Your website offered us with valuable information to work on. You have done a
    formidable job and our entire community will be grateful to
    you.

  81. Every weekend i used to visit this website, as i wish for enjoyment, since this this web site conations
    genuinely fastidious funny data too.

  82. Hello i am kavin, its my first time to commenting anyplace, when i read this post i thought
    i could also make comment due to this brilliant paragraph.

  83. Its such as you learn my thoughts! You seem to know a lot approximately this, such as you wrote the
    book in it or something. I believe that you just can do with some
    % to power the message house a bit, but instead of that, that is wonderful blog.

    A great read. I will certainly be back.

  84. After I originally commented I appear to have clicked the -Notify me when new comments are
    added- checkbox and now every time a comment is added
    I receive four emails with the same comment. Perhaps
    there is a way you are able to remove me from that service?
    Kudos!

  85. Hi to all, the contents existing at this web page are really remarkable for people knowledge,
    well, keep up the good work fellows.

  86. Wow, wonderful blog layout! How long have you been blogging for?
    you made blogging look easy. The overall look of your
    web site is great, as well as the content!

  87. Hi there, every time i used to check website posts
    here in the early hours in the break of day,
    as i love to gain knowledge of more and more.

  88. Howdy this is somewhat of off topic but I was wondering if blogs use WYSIWYG
    editors or if you have to manually code with HTML.
    I’m starting a blog soon but have no coding skills so I wanted to get guidance from someone with experience.
    Any help would be greatly appreciated!

  89. Hi, I do believe this is an excellent site. I stumbledupon it 😉 I may come back
    yet again since i have bookmarked it. Money and freedom is
    the best way to change, may you be rich and continue to help others.

  90. You made some decent points there. I checked on the net for additional
    information about the issue and found most people will go along
    with your views on this web site.

  91. Hey there this is kind of of off topic but I was wondering if
    blogs use WYSIWYG editors or if you have to
    manually code with HTML. I’m starting a blog soon but have no coding experience so I wanted to get guidance from someone with experience.
    Any help would be greatly appreciated!

  92. I’m impressed, I must say. Seldom do I come across a blog that’s both
    educative and engaging, and let me tell you, you’ve hit the
    nail on the head. The problem is something that too few men and women are
    speaking intelligently about. Now i’m very happy that I came across this during
    my search for something concerning this.

  93. This is really fascinating, You’re an excessively professional blogger.
    I have joined your rss feed and look forward to in quest
    of more of your fantastic post. Also, I’ve shared your web site in my social networks

  94. I wanted to thank you for this fantastic read!! I definitely enjoyed
    every little bit of it. I have got you bookmarked to
    look at new stuff you post…

  95. This is really interesting, You are a very skilled blogger.
    I’ve joined your feed and look forward to seeking more of your fantastic post.
    Also, I’ve shared your site in my social networks!

  96. You ought to be a part of a contest for one of the best websites on the
    internet. I will recommend this web site!

  97. Thanks for your marvelous posting! I actually enjoyed reading
    it, you’re a great author.I will remember to bookmark
    your blog and will come back sometime soon. I want to encourage you to
    definitely continue your great posts, have a nice weekend!

  98. I think that is one of the so much vital info for me.

    And i’m happy reading your article. However want to statement on few basic issues, The web site taste is ideal, the articles is
    really nice : D. Good job, cheers

  99. I all the time emailed this weblog post page to all my
    contacts, because if like to read it afterward my links will too.

  100. Hello, I wish for to subscribe for this website to
    get latest updates, thus where can i do it please help.

  101. My programmer is trying to persuade me to move to .net from PHP.
    I have always disliked the idea because of the expenses.

    But he’s tryiong none the less. I’ve been using Movable-type on a number of websites for
    about a year and am nervous about switching to another platform.

    I have heard fantastic things about blogengine.net. Is there a way I can import all my wordpress content into
    it? Any help would be greatly appreciated!

  102. What’s up it’s me, I am also visiting this site on a regular basis, this website is really good and the users are really sharing nice thoughts.

  103. It’s a pity you don’t have a donate button! I’d definitely donate to this excellent blog!
    I guess for now i’ll settle for bookmarking and adding your
    RSS feed to my Google account. I look forward to brand new updates and will talk
    about this blog with my Facebook group. Chat soon!

  104. I was recommended this website by my cousin. I am now not positive whether or not this put up is written through him as no one
    else understand such exact approximately my difficulty.
    You’re amazing! Thank you!

  105. Heya! I understand this is somewhat off-topic however I needed to ask.
    Does running a well-established blog like yours take a large amount of
    work? I’m completely new to writing a blog however I do write in my diary every day.
    I’d like to start a blog so I can share my personal experience
    and feelings online. Please let me know if you have any suggestions or tips for brand new aspiring blog owners.
    Thankyou!

  106. Hello, Neat post. There’s a problem with your web site in web explorer, might test this?
    IE still is the marketplace chief and a big part
    of other folks will leave out your fantastic writing
    due to this problem.

  107. I quite like reading through a post that will make people think.
    Also, thanks for permitting me to comment!

  108. Thank you for some other magnificent post.
    The place else could anyone get that type of info in such a perfect manner of writing?

    I’ve a presentation subsequent week, and I’m on the search
    for such information.

  109. I’m not that much of a internet reader to be honest but your
    sites really nice, keep it up! I’ll go ahead and bookmark your site to come back later on. Cheers

  110. Everything is very open with a precise description of the issues.
    It was definitely informative. Your website is very useful.
    Many thanks for sharing!

  111. Hi great blog! Does running a blog like this require a lot of work?
    I have absolutely no knowledge of computer programming but
    I had been hoping to start my own blog in the near future.

    Anyhow, if you have any recommendations or tips for new blog owners please share.
    I know this is off subject however I simply had to ask.

    Appreciate it!

    Also visit my homepage – vpn code 2024

  112. Hey there, You’ve done a great job. I will certainly digg it and personally
    suggest to my friends. I’m confident they’ll be benefited from this website.

Damos valor à sua privacidade

Nós e os nossos parceiros armazenamos ou acedemos a informações dos dispositivos, tais como cookies, e processamos dados pessoais, tais como identificadores exclusivos e informações padrão enviadas pelos dispositivos, para as finalidades descritas abaixo. Poderá clicar para consentir o processamento por nossa parte e pela parte dos nossos parceiros para tais finalidades. Em alternativa, poderá clicar para recusar o consentimento, ou aceder a informações mais pormenorizadas e alterar as suas preferências antes de dar consentimento. As suas preferências serão aplicadas apenas a este website.

Cookies estritamente necessários

Estes cookies são necessários para que o website funcione e não podem ser desligados nos nossos sistemas. Normalmente, eles só são configurados em resposta a ações levadas a cabo por si e que correspondem a uma solicitação de serviços, tais como definir as suas preferências de privacidade, iniciar sessão ou preencher formulários. Pode configurar o seu navegador para bloquear ou alertá-lo(a) sobre esses cookies, mas algumas partes do website não funcionarão. Estes cookies não armazenam qualquer informação pessoal identificável.

Cookies de desempenho

Estes cookies permitem-nos contar visitas e fontes de tráfego, para que possamos medir e melhorar o desempenho do nosso website. Eles ajudam-nos a saber quais são as páginas mais e menos populares e a ver como os visitantes se movimentam pelo website. Todas as informações recolhidas por estes cookies são agregadas e, por conseguinte, anónimas. Se não permitir estes cookies, não saberemos quando visitou o nosso site.

Cookies de funcionalidade

Estes cookies permitem que o site forneça uma funcionalidade e personalização melhoradas. Podem ser estabelecidos por nós ou por fornecedores externos cujos serviços adicionámos às nossas páginas. Se não permitir estes cookies algumas destas funcionalidades, ou mesmo todas, podem não atuar corretamente.

Cookies de publicidade

Estes cookies podem ser estabelecidos através do nosso site pelos nossos parceiros de publicidade. Podem ser usados por essas empresas para construir um perfil sobre os seus interesses e mostrar-lhe anúncios relevantes em outros websites. Eles não armazenam diretamente informações pessoais, mas são baseados na identificação exclusiva do seu navegador e dispositivo de internet. Se não permitir estes cookies, terá menos publicidade direcionada.

Visite as nossas páginas de Políticas de privacidade e Termos e condições.

Importante: Este site faz uso de cookies que podem conter informações de rastreamento sobre os visitantes.
Criado por WP RGPD Pro