English to Portuguese Bus/Financial Finance (general)

"Management of Collection Discounts
Operational
Management does not have sufficient controls to ensure that interest and
late charges waived by Collections Analysts are granted within approval
limits. Specifically, we noted:
Per Policy, Collections Analysts can approve waivers of interest and
charges up to $0,000 per account/transaction, however, management
has not implemented either automated controls in XXX or manual
detect controls (e.g. supervisory Review of Waived Interest and Fines
report) to ensure Collection Analysts stay within approval limits.
Collections Analysts have system access to create customer service
payment slips and apply manual payments to customer accounts.
The authorizer for manual payment application does not have detail
of the transactions approved nor does the authorizer review requests
against supporting documentation. The authorization consists of
reviewing and accepting a queue of payments.
The lack of adequate controls over waived interest/charges and manual
payment application increases the likelihood that fraud and/or errors are
undetected."

Seria 'Desconto de Cobrança...' ou existe algum termo apropriado?