Magazine Pension fund – RiskOfficeControles – June of 2005 – p 47A identification and the monitoramento of risks, foreseen for article 12 of Resolution CGPC n 13, and the format of the reports of internal controls presented by the Statutory audit committees is colon that they must mobilize most of the work of the EFPCs until the end of the year, when finishes the stated period determined for the Previc for the implementation them new rules and principles of internal controls, management and governana. Of the operational point of view, the plans already presented by the foundations now face the challenge of if incasing in the routine of the entities and improving the qualification of the council members, who tveram its redimensionado paper. The consultant Francisco Fernandes, coordinator of the office of internal controls of the RiskOffice*, folloied the plans prepared for thirty foundations, has kept contact with several others and says that the work, in general way, is in rhythm below of the waited one but almost all the entities are making some thing. ' ' He has some foundations of lesser transport that had not yet started to implement the measures, but the main difficulty is in the maken a mistake interpretation of the depth of this Resoluo' ' '. Article 12, that it deals with the monitoramento of risks, is the central focus of the CGPC n. 13, in the opinion of the consultant, and transmit the characteristic of perenidade of the changes. In other item, the plans of the foundations until can be prompter because it does not have much complexity and, in the truth, almost all the entities already came preparing part of these measures, as the Manual of Governana and the Code of Ethics. Although all the determination demand great effort for this year, the majority will have a simpler accompaniment from 2006, demanding only periodic revisions.