{"id":2385,"date":"2026-10-20T13:08:09","date_gmt":"2026-10-20T11:08:09","guid":{"rendered":"https:\/\/www.controlaudit.es\/?page_id=2385"},"modified":"2026-10-27T17:49:34","modified_gmt":"2026-10-27T16:49:34","slug":"%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d8%a7%d9%84%d9%82%d8%b7%d8%a7%d8%b9-%d8%a7%d9%84%d8%b9%d8%a7%d9%85","status":"publish","type":"page","link":"https:\/\/www.controlaudit.es\/ar\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d8%a7%d9%84%d9%82%d8%b7%d8%a7%d8%b9-%d8%a7%d9%84%d8%b9%d8%a7%d9%85\/","title":{"rendered":"\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0648\u062f\u0639\u0645 \u0627\u0644\u0647\u064a\u0626\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2385\" class=\"elementor elementor-2385 elementor-31\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c1b6f40 e-con-full ca-sec ca-hero ca-left e-flex e-con e-parent\" data-id=\"c1b6f40\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-f13c264 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"f13c264\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-da3fcf5 e-con-full ca-split e-flex e-con e-parent\" data-id=\"da3fcf5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-4699dd5 e-con-full ca-gap24 e-flex e-con e-parent\" data-id=\"4699dd5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-68de5b8 ca-crumbs elementor-widget elementor-widget-text-editor\" data-id=\"68de5b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"\/ar\/\">\u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629<\/a> &nbsp;\/&nbsp; <a href=\"\/ar\/\u062e\u062f\u0645\u0627\u062a\/\">\u0627\u0644\u062e\u062f\u0645\u0627\u062a<\/a> &nbsp;\/&nbsp; \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-63f1f25 elementor-widget elementor-widget-html\" data-id=\"63f1f25\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-pill\">\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 <b>01<\/b><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bc85609 ca-h1 ca-md ca-dot elementor-widget elementor-widget-heading\" data-id=\"bc85609\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0648\u062f\u0639\u0645 \u0627\u0644\u0647\u064a\u0626\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-76d18b0 ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"76d18b0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u0646\u062a\u0639\u0627\u0648\u0646 \u0645\u0639 \u0625\u062f\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (Intervenci\u00f3n) \u0641\u064a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0639\u0627\u0645 \u0648\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u0646\u0642\u062f\u0645 \u0627\u0644\u062f\u0639\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0648\u0627\u0644\u062f\u0639\u0645 \u0641\u064a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0645\u0644\u0627\u0643 \u0644\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0648\u0627\u0644\u0643\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u062a\u0627\u0628\u0639\u0629 \u0644\u0647\u0627.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-adb66dd e-con-full ca-btns e-flex e-con e-parent\" data-id=\"adb66dd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fd45ed3 ca-btn ca-red elementor-widget elementor-widget-button\" data-id=\"fd45ed3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/ar\/\u0627\u062a\u0635\u0644-\u0628\u0646\u0627\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u0627\u0637\u0644\u0628 \u0639\u0631\u0636\u064b\u0627 \u2190<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9b2a2bd ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"9b2a2bd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"tel:+34965929757\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">965 929 757<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-99b57b4 elementor-widget elementor-widget-html\" data-id=\"99b57b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-facts\"><div><small>\u0627\u0644\u0645\u062c\u0627\u0644<\/small><b>\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644<\/b><\/div><div><small>\u0627\u0644\u0646\u0637\u0627\u0642<\/small><b>\u062c\u0645\u064a\u0639 \u0623\u0646\u062d\u0627\u0621 \u0625\u0633\u0628\u0627\u0646\u064a\u0627<\/b><\/div><div><small>\u0627\u0644\u0625\u0637\u0627\u0631<\/small><b>NIA-ES-SP \u00b7 \u0627\u0644\u0645\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u0644\u0643\u064a 424\/2017<\/b><\/div><div><small>\u0627\u0644\u0634\u0631\u0643\u0629<\/small><b>ROAC \u0631\u0642\u0645 S1604<\/b><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-49e34e9 e-con-full ca-sec ca-light ca-round e-flex e-con e-parent\" data-id=\"49e34e9\" data-element_type=\"container\" data-e-type=\"container\" id=\"contenido\">\n\t\t<div class=\"elementor-element elementor-element-27a5e2f e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"27a5e2f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-474c0fa e-con-full ca-ficha e-flex e-con e-parent\" data-id=\"474c0fa\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-31ac3e2 e-con-full ca-toc e-flex e-con e-parent\" data-id=\"31ac3e2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f2dfbe3 elementor-widget elementor-widget-html\" data-id=\"f2dfbe3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<nav aria-label=\"\u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u0635\u0641\u062d\u0629\"><p>\u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u0635\u0641\u062d\u0629<\/p><ul><li><a href=\"#que-es\">\u0645\u0627 \u0647\u0648<\/a><\/li><li><a href=\"#para-quien\">\u0644\u0645\u0646<\/a><\/li><li><a href=\"#marco-legal\">\u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a<\/a><\/li><li><a href=\"#incluye\">\u0645\u0627 \u0627\u0644\u0630\u064a \u064a\u0634\u0645\u0644\u0647<\/a><\/li><li><a href=\"#como-trabajamos\">\u0643\u064a\u0641 \u0646\u0639\u0645\u0644<\/a><\/li><li><a href=\"#documentacion\">\u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a<\/a><\/li><li><a href=\"#preguntas\">\u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u0634\u0627\u0626\u0639\u0629<\/a><\/li><li><a href=\"#base-legal\">\u0627\u0644\u0623\u0633\u0627\u0633 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a<\/a><\/li><li><a href=\"#articulos\">\u0627\u0644\u0645\u0642\u0627\u0644\u0627\u062a<\/a><\/li><\/ul><a class=\"ca-toc-cta\" href=\"\/ar\/\u0627\u062a\u0635\u0644-\u0628\u0646\u0627\/\">\u0627\u0637\u0644\u0628 \u0639\u0631\u0636\u064b\u0627 \u2190<\/a><\/nav>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-554f8ae e-con-full ca-ficha-main ca-gap24 e-flex e-con e-parent\" data-id=\"554f8ae\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-75c47e5 e-con-full ca-answer animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"75c47e5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c306d88 elementor-widget elementor-widget-html\" data-id=\"c306d88\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<b class=\"k\">\u0628\u0627\u062e\u062a\u0635\u0627\u0631<\/b>\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0647\u0648 \u0627\u0644\u062a\u062d\u0642\u0642 \u0627\u0644\u0644\u0627\u062d\u0642 \u0648\u0627\u0644\u0645\u0646\u0647\u062c\u064a \u0645\u0646 \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0648\u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0643\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629\u060c \u0648\u0641\u0642\u064b\u0627 \u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u062a\u0639\u0644\u064a\u0645\u0627\u062a \u0627\u0644\u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062f\u0648\u0644\u0629 (IGAE)\u060c \u0628\u0645\u0627 \u0641\u064a\u0647\u0627 \u0645\u0639\u0627\u064a\u064a\u0631 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0641\u064a \u0625\u0633\u0628\u0627\u0646\u064a\u0627 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0629 \u0625\u0644\u0649 NIA-ES (NIA-ES-SP). \u0648\u0641\u064a \u0627\u0644\u0647\u064a\u0626\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u062a\u062a\u0648\u0644\u0627\u0647 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (Intervenci\u00f3n)\u060c \u0627\u0644\u062a\u064a \u064a\u062c\u0648\u0632 \u0644\u0647\u0627 \u0627\u0644\u0627\u0633\u062a\u0639\u0627\u0646\u0629 \u0628\u0634\u0631\u0643\u0627\u062a \u062a\u062f\u0642\u064a\u0642 \u062e\u0627\u0635\u0629 \u0648\u0641\u0642 \u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0645\u0627\u062f\u0629 34 \u0645\u0646 \u0627\u0644\u0645\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u0644\u0643\u064a 424\/2017. \u0648\u062a\u0642\u062f\u0645 Controlaudit \u0647\u0630\u0627 \u0627\u0644\u062a\u0639\u0627\u0648\u0646\u060c \u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0627\u0644\u0645\u0633\u0627\u0639\u062f\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0627\u0644\u062f\u0639\u0645 \u0641\u064a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0645\u0644\u0627\u0643 \u0644\u0644\u0647\u064a\u0626\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629.\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-919b442 elementor-widget elementor-widget-html\" data-id=\"919b442\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<p class=\"ca-rev\"><span class=\"ca-rev-ic\" aria-hidden=\"true\">\u2713<\/span><span>\u0631\u0627\u062c\u0639\u0647 \u0641\u0631\u064a\u0642 \u0645\u062f\u0642\u0642\u064a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a Controlaudit \u00b7 \u0634\u0631\u0643\u0629 \u062a\u062f\u0642\u064a\u0642 \u0645\u0633\u062c\u0644\u0629 \u0641\u064a ROAC \u0628\u0631\u0642\u0645 S1604 \u00b7 \u0622\u062e\u0631 \u062a\u062d\u062f\u064a\u062b: 13\/10\/2026<\/span><\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5738ff3 elementor-widget elementor-widget-html\" data-id=\"5738ff3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"que-es\">\u0645\u0636\u0645\u0648\u0646 \u0627\u0644\u062e\u062f\u0645\u0629<\/h2><p>\u064a\u0639\u0631\u0651\u0641 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0639\u0627\u0645 \u0644\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0625\u0633\u0628\u0627\u0646\u064a (Ley General Presupuestaria) <strong>\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0639\u0627\u0645<\/strong> \u0628\u0623\u0646\u0647 \u0627\u0644\u062a\u062d\u0642\u0642\u060c \u0627\u0644\u0630\u064a \u064a\u064f\u062c\u0631\u0649 \u0644\u0627\u062d\u0642\u064b\u0627 \u0648\u0628\u0635\u0648\u0631\u0629 \u0645\u0646\u0647\u062c\u064a\u0629\u060c \u0645\u0646 \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0648\u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0641\u062d\u0635 \u0627\u0646\u062a\u0642\u0627\u0626\u064a\u0629 \u0648\u0627\u0631\u062f\u0629 \u0641\u064a \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u062a\u0639\u0644\u064a\u0645\u0627\u062a \u0627\u0644\u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062f\u0648\u0644\u0629 (<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2003-21614\" target=\"_blank\" rel=\"noopener\">\u0627\u0644\u0645\u0627\u062f\u0629 162 \u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 47\/2003<\/a>). \u0648\u064a\u062a\u062e\u0630 \u062b\u0644\u0627\u062b\u0629 \u0623\u0634\u0643\u0627\u0644: <strong>\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0627\u0646\u062a\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a<\/strong> \u0648<strong>\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644<\/strong> \u0648<strong>\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a<\/strong> (\u0627\u0644\u0645\u0627\u062f\u0629 164). \u0648\u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0645\u062d\u0644\u064a\u060c \u064a\u0646\u0642\u0644 <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2017-5192\" target=\"_blank\" rel=\"noopener\">\u0627\u0644\u0645\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u0644\u0643\u064a 424\/2017<\/a> \u0647\u0630\u0627 \u0627\u0644\u0646\u0645\u0648\u0630\u062c \u0625\u0644\u0649 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0627\u0644\u062a\u064a \u062a\u064f\u0645\u0627\u0631\u064e\u0633 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u0626\u0645\u0629 \u0648\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0639\u0627\u0645 (\u0627\u0644\u0645\u0627\u062f\u0629 29).<\/p><p>\u062a\u062e\u0636\u0639 \u0639\u0645\u0644\u064a\u0627\u062a \u062a\u062f\u0642\u064a\u0642 \u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0644\u0645\u0639\u0627\u064a\u064a\u0631 <strong>NIA-ES-SP<\/strong>\u060c \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629 \u0628\u0645\u0648\u062c\u0628 <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2019-15830\" target=\"_blank\" rel=\"noopener\">\u0642\u0631\u0627\u0631 IGAE \u0627\u0644\u0645\u0624\u0631\u062e 25\/10\/2019<\/a>\u060c \u0625\u0644\u0649 \u062c\u0627\u0646\u0628 \u0645\u0644\u0627\u062d\u0638\u0627\u062a\u0647\u0627 \u0627\u0644\u062a\u0641\u0633\u064a\u0631\u064a\u0629 \u0648\u0645\u062f\u0648\u0646\u0629 \u0627\u0644\u0623\u062e\u0644\u0627\u0642\u064a\u0627\u062a \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0639\u0627\u0645. \u0648\u062a\u064f\u0633\u062a\u062b\u0646\u0649 \u0643\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0645\u0646 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0625\u0644\u0632\u0627\u0645\u064a \u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647 \u0641\u064a \u0642\u0627\u0646\u0648\u0646 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a\u060c \u0628\u0627\u0633\u062a\u062b\u0646\u0627\u0621 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 (<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-8147\" target=\"_blank\" rel=\"noopener\">\u0627\u0644\u062d\u0643\u0645 \u0627\u0644\u0625\u0636\u0627\u0641\u064a \u0627\u0644\u0623\u0648\u0644\u060c \u0627\u0644\u0641\u0642\u0631\u0629 2\u060c \u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 22\/2015<\/a>): \u0625\u0630 \u062a\u062a\u0648\u0644\u0649 \u0631\u0642\u0627\u0628\u062a\u0647\u0627 \u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629\u060c \u0627\u0644\u062a\u064a \u064a\u062c\u0648\u0632 \u0644\u0647\u0627 \u0627\u0644\u0627\u0633\u062a\u0639\u0627\u0646\u0629 \u0628\u0634\u0631\u0643\u0627\u062a \u062e\u0627\u0635\u0629.<\/p><p>\u062a\u062a\u0639\u0627\u0648\u0646 Controlaudit Auditores Certificados (ROAC \u0631\u0642\u0645 S1604) \u0645\u0639 \u0625\u062f\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0648\u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629\u060c \u0648\u062f\u0627\u0626\u0645\u064b\u0627 \u0648\u0641\u0642 \u062a\u0639\u0644\u064a\u0645\u0627\u062a\u0647\u0627\u060c \u0641\u064a \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0648\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0648\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u060c \u0648\u0641\u064a \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0625\u0639\u0627\u0646\u0627\u062a. \u0643\u0645\u0627 \u0646\u0642\u062f\u0645 <strong>\u0627\u0644\u0645\u0633\u0627\u0639\u062f\u0629 \u0641\u064a \u0627\u0644\u0634\u0624\u0648\u0646 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629<\/strong> \u0648\u0627\u0644\u062f\u0639\u0645 \u0641\u064a <strong>\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0645\u0644\u0627\u0643<\/strong> \u0644\u0644\u0647\u064a\u0626\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0641\u064a \u062c\u0645\u064a\u0639 \u0623\u0646\u062d\u0627\u0621 \u0625\u0633\u0628\u0627\u0646\u064a\u0627.<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-716dd9e elementor-widget elementor-widget-html\" data-id=\"716dd9e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"para-quien\">\u0644\u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u062e\u062f\u0645\u0629<\/h2><\/div><ul class=\"ca-checks\"><li>\u0625\u062f\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0648\u0645\u062c\u0627\u0644\u0633 \u0627\u0644\u0645\u0642\u0627\u0637\u0639\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062d\u062a\u0627\u062c \u0625\u0644\u0649 \u0645\u0648\u0627\u0631\u062f \u062e\u0627\u0631\u062c\u064a\u0629 \u0644\u062a\u0646\u0641\u064a\u0630 \u0627\u0644\u062e\u0637\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/li><li>\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0648\u0627\u0644\u0647\u064a\u0626\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u0642\u0644\u0629 \u0648\u0627\u0644\u0627\u062a\u062d\u0627\u062f\u0627\u062a (consorcios) \u0648\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0627\u0644\u062a\u064a \u064a\u062c\u0628 \u062a\u062f\u0642\u064a\u0642 \u062d\u0633\u0627\u0628\u0627\u062a\u0647\u0627 \u0641\u064a \u0625\u0637\u0627\u0631 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629.<\/li><li>\u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062d\u062a\u0627\u062c \u0625\u0644\u0649 \u062f\u0639\u0645 \u0644\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062d\u0633\u0627\u0628 \u0627\u0644\u0639\u0627\u0645 (Cuenta General) \u0648\u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0648\u062a\u0635\u0641\u064a\u062a\u0647\u0627\u060c \u0623\u0648 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0631\u0633\u0644\u0647\u0627 \u0625\u0644\u0649 \u0627\u0644\u0625\u062f\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0627\u0644\u0623\u062e\u0631\u0649.<\/li><li>\u0627\u0644\u0647\u064a\u0626\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0627\u0644\u062a\u064a \u0644\u062f\u064a\u0647\u0627 \u062c\u0631\u062f \u0623\u0645\u0644\u0627\u0643 \u063a\u064a\u0631 \u0645\u062d\u062f\u064e\u0651\u062b \u0623\u0648 \u063a\u064a\u0631 \u0645\u0637\u0627\u0628\u064e\u0642 \u0645\u0639 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629.<\/li><li>\u0627\u0644\u062c\u0627\u0645\u0639\u0627\u062a \u0648\u0627\u0644\u0643\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0627\u0644\u062a\u064a \u064a\u062a\u0639\u064a\u0646 \u0639\u0644\u064a\u0647\u0627 \u062a\u0628\u0631\u064a\u0631 \u0625\u0639\u0627\u0646\u0627\u062a \u0623\u0648 \u0645\u0634\u0627\u0631\u064a\u0639 \u0645\u0645\u0648\u0644\u0629 \u0645\u0646 \u0623\u0645\u0648\u0627\u0644 \u0623\u0648\u0631\u0648\u0628\u064a\u0629 \u0623\u0648 \u062d\u0643\u0648\u0645\u064a\u0629 \u0623\u0648 \u0625\u0642\u0644\u064a\u0645\u064a\u0629.<\/li><li>\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629 \u0623\u0648 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0633\u062a\u0639\u064a\u0646 \u0628\u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0627\u0644\u062e\u0627\u0635 \u0644\u062a\u0646\u0641\u064a\u0630 \u062e\u0637\u062a\u0647\u0627 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0644\u0644\u062a\u062f\u0642\u064a\u0642.<\/li><\/ul>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-04e0e25 elementor-widget elementor-widget-html\" data-id=\"04e0e25\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"marco-legal\">\u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a<\/h2><p>\u064a\u064f\u0633\u0646\u062f <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2004-4214\" target=\"_blank\" rel=\"noopener\">\u0627\u0644\u0646\u0635 \u0627\u0644\u0645\u0648\u062d\u062f \u0644\u0642\u0627\u0646\u0648\u0646 \u062a\u0646\u0638\u064a\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 (TRLRHL)<\/a> \u0625\u0644\u0649 \u0627\u0644\u0647\u064a\u0626\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0639\u0644\u0649 \u0625\u062f\u0627\u0631\u062a\u0647\u0627 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0639\u0644\u0649 \u0647\u064a\u0626\u0627\u062a\u0647\u0627 \u0627\u0644\u0645\u0633\u062a\u0642\u0644\u0629 \u0648\u0634\u0631\u0643\u0627\u062a\u0647\u0627 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629\u060c \u0628\u0623\u0634\u0643\u0627\u0644\u0647\u0627 \u0627\u0644\u062b\u0644\u0627\u062b\u0629: \u0648\u0638\u064a\u0641\u0629 \u0627\u0644\u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0633\u0628\u0642\u0629 (funci\u00f3n interventora)\u060c \u0648\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (\u0628\u0645\u0627 \u0641\u064a\u0647\u0627 \u062a\u062f\u0642\u064a\u0642 \u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0643\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u062a\u0645 \u062a\u062d\u062f\u064a\u062f\u0647\u0627)\u060c \u0648\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0641\u0639\u0627\u0644\u064a\u0629 (\u0627\u0644\u0645\u0627\u062f\u0629 213). \u0648\u064a\u0641\u0635\u0651\u0644 \u0627\u0644\u0645\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u0644\u0643\u064a 424\/2017 \u0630\u0644\u0643: \u0625\u0630 \u064a\u062c\u0628 \u0639\u0644\u0649 \u062c\u0647\u0627\u0632 \u0627\u0644\u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0623\u0646 \u064a\u0636\u0645\u0646\u060c \u0628\u0645\u0648\u0627\u0631\u062f\u0647 \u0627\u0644\u0630\u0627\u062a\u064a\u0629 \u0623\u0648 \u0628\u0645\u0648\u0627\u0631\u062f \u062e\u0627\u0631\u062c\u064a\u0629\u060c \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0641\u0639\u0644\u064a\u0629 \u0639\u0644\u0649 80% \u0639\u0644\u0649 \u0627\u0644\u0623\u0642\u0644 \u0645\u0646 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0627\u0644\u0645\u0648\u062d\u062f\u0629\u060c \u0648\u0623\u0646 \u064a\u0628\u0644\u063a 100% \u062e\u0644\u0627\u0644 \u062b\u0644\u0627\u062b \u0633\u0646\u0648\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0645\u062a\u062a\u0627\u0644\u064a\u0629 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u062a\u062d\u0644\u064a\u0644 \u0644\u0644\u0645\u062e\u0627\u0637\u0631 (\u0627\u0644\u0645\u0627\u062f\u0629 4.3).<\/p><p>\u062a\u064f\u062c\u064a\u0632 <strong>\u0627\u0644\u0645\u0627\u062f\u0629 34 \u0645\u0646 \u0627\u0644\u0645\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u0644\u0643\u064a 424\/2017<\/strong> \u0644\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629\u060c \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0627\u0642\u062a\u0631\u0627\u062d \u062c\u0647\u0627\u0632 \u0627\u0644\u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0627\u0644\u062a\u0639\u0627\u0642\u062f \u0645\u0639 \u0634\u0631\u0643\u0627\u062a \u062a\u062f\u0642\u064a\u0642 \u062e\u0627\u0635\u0629 \u062a\u0644\u062a\u0632\u0645 \u0628\u062a\u0639\u0644\u064a\u0645\u0627\u062a\u0647. \u0648\u062a\u0636\u0639 \u0627\u0644\u0645\u0627\u062f\u0629 \u062d\u062f\u0648\u062f\u064b\u0627: \u0639\u0642\u062f \u0644\u0627 \u062a\u062a\u062c\u0627\u0648\u0632 \u0645\u062f\u062a\u0647 \u0633\u0646\u062a\u064a\u0646 \u0642\u0627\u0628\u0644 \u0644\u0644\u062a\u0645\u062f\u064a\u062f \u0648\u0641\u0642 \u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0627\u0644\u0639\u0642\u0648\u062f\u060c \u0648\u062b\u0645\u0627\u0646\u064a \u0633\u0646\u0648\u0627\u062a \u0643\u062d\u062f \u0623\u0642\u0635\u0649 \u0645\u0646 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0644\u062f\u0649 \u0627\u0644\u0643\u064a\u0627\u0646 \u0646\u0641\u0633\u0647\u060c \u0648\u0641\u062a\u0631\u0629 \u0627\u0646\u062a\u0638\u0627\u0631 \u0645\u062f\u062a\u0647\u0627 \u0633\u0646\u062a\u0627\u0646 \u0628\u0639\u062f \u0627\u0646\u0642\u0636\u0627\u0621 \u062a\u0644\u0643 \u0627\u0644\u0645\u062f\u0629. \u0643\u0645\u0627 \u0644\u0627 \u064a\u062c\u0648\u0632 \u0627\u0644\u062a\u0639\u0627\u0642\u062f \u0645\u0639 \u0645\u0646 \u0642\u0627\u0645\u060c \u0641\u064a \u0627\u0644\u0633\u0646\u0629 \u0646\u0641\u0633\u0647\u0627 \u0623\u0648 \u0627\u0644\u0633\u0627\u0628\u0642\u0629\u060c \u0628\u0623\u0639\u0645\u0627\u0644 \u0623\u062e\u0631\u0649 \u0644\u0644\u0643\u064a\u0627\u0646 \u0641\u064a \u0627\u0644\u0645\u062c\u0627\u0644\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u062a\u0639\u064a\u0646 \u0639\u0644\u064a\u0647 \u0625\u0628\u062f\u0627\u0621 \u0627\u0644\u0631\u0623\u064a \u0641\u064a\u0647\u0627.<\/p><p>\u0648\u0641\u064a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0644\u0644\u062f\u0648\u0644\u0629\u060c \u064a\u062c\u0648\u0632 \u0644\u0644\u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062f\u0648\u0644\u0629 (IGAE) \u0627\u0644\u0627\u0633\u062a\u0639\u0627\u0646\u0629 \u0628\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0644\u062a\u0646\u0641\u064a\u0630 \u062e\u0637\u062a\u0647\u0627 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0644\u0644\u062a\u062f\u0642\u064a\u0642\u060c \u0645\u0639 \u0627\u0644\u062e\u0636\u0648\u0639 \u0644\u0642\u0648\u0627\u0639\u062f\u0647\u0627 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 (<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2003-21614\" target=\"_blank\" rel=\"noopener\">\u0627\u0644\u062d\u0643\u0645 \u0627\u0644\u0625\u0636\u0627\u0641\u064a \u0627\u0644\u062b\u0627\u0646\u064a \u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 47\/2003<\/a>). \u0648\u0641\u064a \u0645\u062c\u0627\u0644 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0645\u0644\u0627\u0643\u060c \u062a\u064f\u0644\u0632\u0645 <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1986-17958\" target=\"_blank\" rel=\"noopener\">\u0644\u0627\u0626\u062d\u0629 \u0623\u0645\u0644\u0627\u0643 \u0627\u0644\u0647\u064a\u0626\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629 (RBEL)<\/a> \u0628\u0625\u0639\u062f\u0627\u062f \u062c\u0631\u062f \u0644\u062c\u0645\u064a\u0639 \u0627\u0644\u0623\u0645\u0644\u0627\u0643 \u0648\u0627\u0644\u062d\u0642\u0648\u0642 (\u0627\u0644\u0645\u0627\u062f\u0629 17)\u060c \u0648\u062a\u0635\u062d\u064a\u062d\u0647 \u0633\u0646\u0648\u064a\u064b\u0627\u060c \u0648\u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646\u0647 \u0639\u0646\u062f \u062a\u062c\u062f\u064a\u062f \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0645\u062d\u0644\u064a (\u0627\u0644\u0645\u0627\u062f\u0629 33).<\/p><\/div><div class=\"ca-table\"><table><thead><tr><th>\u0627\u0644\u062d\u0627\u0644\u0629<\/th><th>\u0627\u0644\u0646\u0635 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a<\/th><th>\u0645\u0627 \u064a\u062a\u0631\u062a\u0628 \u0639\u0644\u064a\u0647<\/th><\/tr><\/thead><tbody><tr><th scope=\"row\">\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0639\u0627\u0645 \u0641\u064a \u0627\u0644\u0647\u064a\u0626\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629<\/th><td>\u0627\u0644\u0645\u0627\u062f\u0629 29 \u0645\u0646 \u0627\u0644\u0645\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u0644\u0643\u064a 424\/2017<\/td><td>\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0648\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0648\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a \u0648\u0641\u0642\u064b\u0627 \u0644\u0645\u0639\u0627\u064a\u064a\u0631 IGAE \u0648\u062a\u0639\u0644\u064a\u0645\u0627\u062a\u0647\u0627.<\/td><\/tr><tr><th scope=\"row\">\u062a\u0639\u0627\u0648\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062e\u0627\u0635\u0629 \u0645\u0639 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629<\/th><td>\u0627\u0644\u0645\u0627\u062f\u0629 34 \u0645\u0646 \u0627\u0644\u0645\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u0644\u0643\u064a 424\/2017<\/td><td>\u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0627\u0642\u062a\u0631\u0627\u062d \u0627\u0644\u0645\u0631\u0627\u0642\u0628 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0648\u0641\u0642 \u062a\u0639\u0644\u064a\u0645\u0627\u062a\u0647\u061b \u0633\u0646\u062a\u0627\u0646 \u0643\u062d\u062f \u0623\u0642\u0635\u0649 \u0642\u0627\u0628\u0644\u062a\u0627\u0646 \u0644\u0644\u062a\u0645\u062f\u064a\u062f\u060c \u06488 \u0633\u0646\u0648\u0627\u062a \u0643\u062d\u062f \u0623\u0642\u0635\u0649 \u0644\u062f\u0649 \u0627\u0644\u0643\u064a\u0627\u0646 \u0646\u0641\u0633\u0647.<\/td><\/tr><tr><th scope=\"row\">\u0627\u0644\u062d\u062f \u0627\u0644\u0623\u062f\u0646\u0649 \u0644\u062a\u063a\u0637\u064a\u0629 \u0627\u0644\u0631\u0642\u0627\u0628\u0629<\/th><td>\u0627\u0644\u0645\u0627\u062f\u0629 4.3 \u0645\u0646 \u0627\u0644\u0645\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u0644\u0643\u064a 424\/2017<\/td><td>\u0631\u0642\u0627\u0628\u0629 \u0641\u0639\u0644\u064a\u0629 \u0639\u0644\u0649 80% \u0645\u0646 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0645\u0648\u062d\u062f\u0629\u060c \u0648\u0639\u0644\u0649 100% \u062e\u0644\u0627\u0644 \u062b\u0644\u0627\u062b \u0633\u0646\u0648\u0627\u062a \u0645\u0627\u0644\u064a\u0629.<\/td><\/tr><tr><th scope=\"row\">\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0641\u0646\u064a\u0629 \u0644\u062a\u062f\u0642\u064a\u0642 \u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645<\/th><td>\u0642\u0631\u0627\u0631 IGAE \u0627\u0644\u0645\u0624\u0631\u062e 25\/10\/2019<\/td><td>\u062a\u0637\u0628\u064a\u0642 NIA-ES-SP \u0648\u0645\u0644\u0627\u062d\u0638\u0627\u062a\u0647\u0627 \u0627\u0644\u062a\u0641\u0633\u064a\u0631\u064a\u0629 \u0648\u0645\u062f\u0648\u0646\u0629 \u0627\u0644\u0623\u062e\u0644\u0627\u0642\u064a\u0627\u062a.<\/td><\/tr><tr><th scope=\"row\">\u0627\u0644\u062d\u0633\u0627\u0628 \u0627\u0644\u0639\u0627\u0645 \u0644\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629<\/th><td>\u0627\u0644\u0645\u0648\u0627\u062f \u0645\u0646 208 \u0625\u0644\u0649 212 \u0645\u0646 TRLRHL<\/td><td>\u062a\u0642\u062f\u064a\u0645\u0647 \u0642\u0628\u0644 15 \u0645\u0627\u064a\u0648\u060c \u0648\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0644\u062c\u0646\u0629 \u0627\u0644\u062e\u0627\u0635\u0629 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0642\u0628\u0644 1 \u064a\u0648\u0646\u064a\u0648\u060c \u0648\u0645\u0635\u0627\u062f\u0642\u0629 \u0627\u0644\u0645\u062c\u0644\u0633 \u0628\u0643\u0627\u0645\u0644 \u0647\u064a\u0626\u062a\u0647 (Pleno) \u0642\u0628\u0644 1 \u0623\u0643\u062a\u0648\u0628\u0631.<\/td><\/tr><tr><th scope=\"row\">\u062c\u0631\u062f \u0627\u0644\u0623\u0645\u0644\u0627\u0643<\/th><td>\u0627\u0644\u0645\u0627\u062f\u062a\u0627\u0646 17 \u064833 \u0645\u0646 RBEL<\/td><td>\u062c\u0631\u062f \u062c\u0645\u064a\u0639 \u0627\u0644\u0623\u0645\u0644\u0627\u0643 \u0648\u0627\u0644\u062d\u0642\u0648\u0642\u060c \u0648\u062a\u0635\u062d\u064a\u062d\u0647 \u0633\u0646\u0648\u064a\u064b\u0627\u060c \u0648\u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646\u0647 \u0639\u0646\u062f \u062a\u062c\u062f\u064a\u062f \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0645\u062d\u0644\u064a.<\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d094496 elementor-widget elementor-widget-html\" data-id=\"d094496\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"incluye\">\u0645\u0627 \u062a\u0634\u0645\u0644\u0647 \u0627\u0644\u062e\u062f\u0645\u0629<\/h2><\/div><div class=\"ca-inc\"><div><h3>\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0639\u0627\u0645 \u0648\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/h3><p>\u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0645\u0639 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u062a\u062f\u0642\u064a\u0642 \u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0643\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u062a\u0627\u0628\u0639\u0629\u060c \u0648\u0641\u064a \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0648\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u060c \u0648\u0627\u0644\u062f\u0639\u0645 \u0641\u064a \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u0626\u0645\u0629 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\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0631\u0642\u0627\u0628\u0629<\/h3><p>\u062f\u0639\u0645 \u0625\u062f\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u0639\u0627\u0645\u0629\u060c \u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u062f\u0648\u0644\u0629 \u0648\u0627\u0644\u0623\u0642\u0627\u0644\u064a\u0645\u060c \u0641\u064a \u062a\u0646\u0641\u064a\u0630 \u062e\u0637\u062a\u0647\u0627 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0623\u0648 \u0644\u0644\u062a\u062f\u0642\u064a\u0642\u060c \u0639\u0646\u062f\u0645\u0627 \u062a\u0633\u062a\u0639\u064a\u0646 \u0628\u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0627\u0644\u062e\u0627\u0635.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-00f8c7d elementor-widget elementor-widget-html\" data-id=\"00f8c7d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"como-trabajamos\">\u0643\u064a\u0641 \u0646\u0639\u0645\u0644<\/h2><\/div><ol class=\"ca-steps ca-steps-n\"><li><b>01<\/b><h3>\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0645\u0647\u0645\u0629 \u0645\u0639 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/h3><p>\u0646\u0646\u0637\u0644\u0642 \u0645\u0646 \u0627\u0644\u062e\u0637\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0623\u0648 \u0645\u0646 \u0627\u0644\u062d\u0627\u062c\u0629 \u0627\u0644\u0645\u062d\u062f\u062f\u0629 \u0644\u0644\u062f\u0648\u0627\u0626\u0631 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629\u060c \u0648\u0646\u062d\u062f\u062f \u0627\u0644\u0646\u0637\u0627\u0642 \u0648\u0646\u0648\u0639 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 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\u0648\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0645\u062e\u0627\u0637\u0631<\/h3><p>\u0646\u0631\u0627\u062c\u0639 \u0628\u064a\u0626\u0629 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0648\u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u0637\u0628\u0642\u0629 \u0648\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0643\u064a\u0627\u0646\u060c \u0648\u0646\u062a\u0641\u0642 \u0645\u0639 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0639\u0644\u0649 \u0628\u0631\u0646\u0627\u0645\u062c \u0627\u0644\u0639\u0645\u0644.<\/p><\/li><li><b>04<\/b><h3>\u062a\u0646\u0641\u064a\u0630 \u0627\u0644\u0639\u0645\u0644<\/h3><p>\u0646\u0637\u0628\u0642 \u0625\u062c\u0631\u0627\u0621\u0627\u062a NIA-ES-SP \u0648\u062a\u0639\u0644\u064a\u0645\u0627\u062a \u062c\u0647\u0627\u0632 \u0627\u0644\u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0623\u0648 \u0646\u0646\u0641\u0630 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0623\u0645\u0644\u0627\u0643 \u0627\u0644\u0645\u062a\u0641\u0642 \u0639\u0644\u064a\u0647\u0627. \u0648\u062a\u062a\u0648\u0642\u0641 \u0627\u0644\u0645\u062f\u0629 \u0639\u0644\u0649 \u0627\u0644\u0646\u0637\u0627\u0642 \u0648\u0639\u0644\u0649 \u0627\u0644\u062c\u062f\u0648\u0644 \u0627\u0644\u0632\u0645\u0646\u064a \u0644\u0644\u062e\u0637\u0629.<\/p><\/li><li><b>05<\/b><h3>\u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0648\u0627\u0644\u0645\u062a\u0627\u0628\u0639\u0629<\/h3><p>\u0646\u0633\u0644\u0651\u0645 \u0627\u0644\u0645\u0633\u0648\u062f\u0629 \u0625\u0644\u0649 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u0647\u064a \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u0629 \u0639\u0646 \u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0631\u0642\u0627\u0628\u0629\u060c \u0648\u0646\u062f\u0639\u0645 \u0645\u062a\u0627\u0628\u0639\u0629 \u0627\u0644\u062a\u0648\u0635\u064a\u0627\u062a \u0648\u0627\u0644\u062a\u062f\u0627\u0628\u064a\u0631 \u0627\u0644\u062a\u0635\u062d\u064a\u062d\u064a\u0629.<\/p><\/li><\/ol>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-531029b elementor-widget elementor-widget-html\" data-id=\"531029b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"documentacion\">\u0627\u0644\u0648\u062b\u0627\u0626\u0642 \u0648\u0627\u0644\u0645\u062e\u0631\u062c\u0627\u062a<\/h2><\/div><div class=\"ca-docs\"><div><h3>\u0645\u0627 \u0633\u0646\u0637\u0644\u0628\u0647 \u0645\u0646\u0643\u0645<\/h3><ul><li>\u0627\u0644\u062e\u0637\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u0627\u0644\u0642\u0648\u0627\u0639\u062f \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0644\u062f\u0649 \u0627\u0644\u0643\u064a\u0627\u0646 \u0639\u0646\u062f \u0648\u062c\u0648\u062f\u0647\u0627.<\/li><li>\u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0648\u062a\u0635\u0641\u064a\u062a\u0647\u0627 \u0648\u0627\u0644\u062d\u0633\u0627\u0628 \u0627\u0644\u0639\u0627\u0645 (Cuenta General) \u0644\u0644\u0633\u0646\u0648\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0639\u0646\u064a\u0629.<\/li><li>\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u0627\u0644\u0647\u064a\u0626\u0627\u062a \u0648\u0627\u0644\u0627\u062a\u062d\u0627\u062f\u0627\u062a (consorcios) \u0627\u0644\u062a\u0627\u0628\u0639\u0629.<\/li><li>\u062c\u0631\u062f \u0627\u0644\u0623\u0645\u0644\u0627\u0643 \u0648\u0627\u0644\u062d\u0642\u0648\u0642 \u0648\u0645\u0637\u0627\u0628\u0642\u062a\u0647 \u0645\u0639 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629.<\/li><li>\u0645\u0644\u0641\u0627\u062a \u0627\u0644\u0639\u0642\u0648\u062f \u0648\u0627\u0644\u0625\u0639\u0627\u0646\u0627\u062a \u0648\u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u0645\u062e\u062a\u0627\u0631\u0629 \u0644\u0644\u0641\u062d\u0635.<\/li><li>\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0633\u0627\u0628\u0642\u0629 \u0627\u0644\u0635\u0627\u062f\u0631\u0629 \u0639\u0646 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0623\u0648 \u0639\u0646 \u062f\u064a\u0648\u0627\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a (Sindicatura de Comptes) \u0623\u0648 \u0639\u0646 \u062f\u064a\u0648\u0627\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u0633\u0628\u0627\u0646\u064a (Tribunal de Cuentas).<\/li><li>\u0627\u0644\u0647\u064a\u0643\u0644 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a \u0648\u0627\u0644\u062a\u0641\u0648\u064a\u0636\u0627\u062a \u0648\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/li><\/ul><\/div><div><h3>\u0645\u0627 \u0633\u062a\u062a\u0633\u0644\u0645\u0648\u0646\u0647<\/h3><ul><li>\u0645\u0633\u0648\u062f\u0627\u062a \u062a\u0642\u0627\u0631\u064a\u0631 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0623\u0648 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0623\u0648 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a \u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/li><li>\u0623\u0648\u0631\u0627\u0642 \u0639\u0645\u0644 \u0645\u0639\u062f\u0651\u0629 \u0648\u0641\u0642 NIA-ES-SP \u0648\u062a\u0639\u0644\u064a\u0645\u0627\u062a \u062c\u0647\u0627\u0632 \u0627\u0644\u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/li><li>\u0627\u0644\u062d\u0633\u0627\u0628 \u0627\u0644\u0639\u0627\u0645 \u0623\u0648 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0623\u0648 \u0627\u0644\u062a\u0635\u0641\u064a\u0629\u060c \u0645\u0639\u062f\u0651\u0629 \u0628\u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0645\u0639 \u0627\u0644\u062f\u0648\u0627\u0626\u0631 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629\u060c \u0628\u062d\u0633\u0628 \u0627\u0644\u0645\u0647\u0645\u0629.<\/li><li>\u062c\u0631\u062f \u0623\u0645\u0644\u0627\u0643 \u0645\u062d\u062f\u064e\u0651\u062b\u060c \u0648\u062f\u0644\u064a\u0644 \u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0645\u0644\u0627\u0643\u060c \u0648\u0645\u0637\u0627\u0628\u0642\u0629 \u0627\u0644\u062c\u0631\u062f \u0645\u0639 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629.<\/li><li>\u062a\u0642\u0631\u064a\u0631 \u0628\u0627\u0644\u062a\u0648\u0635\u064a\u0627\u062a \u0648\u062e\u0637\u0629 \u0644\u0644\u062a\u062f\u0627\u0628\u064a\u0631 \u0627\u0644\u062a\u0635\u062d\u064a\u062d\u064a\u0629.<\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-064603b elementor-widget elementor-widget-html\" data-id=\"064603b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"preguntas\">\u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u0634\u0627\u0626\u0639\u0629<\/h2><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7d2ef70 ca-faq elementor-widget elementor-widget-accordion\" data-id=\"7d2ef70\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1311\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1311\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u0647\u0644 \u064a\u062c\u0648\u0632 \u0644\u0644\u0628\u0644\u062f\u064a\u0629 \u0627\u0644\u062a\u0639\u0627\u0642\u062f \u0645\u0639 \u0634\u0631\u0643\u0629 \u062e\u0627\u0635\u0629 \u0644\u0644\u0642\u064a\u0627\u0645 \u0628\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u061f<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1311\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1311\"><p>\u0646\u0639\u0645. \u062a\u064f\u062c\u064a\u0632 \u0627\u0644\u0645\u0627\u062f\u0629 34 \u0645\u0646 \u0627\u0644\u0645\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u0644\u0643\u064a 424\/2017 \u0644\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629\u060c \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0627\u0642\u062a\u0631\u0627\u062d \u062c\u0647\u0627\u0632 \u0627\u0644\u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0627\u0644\u062a\u0639\u0627\u0642\u062f \u0645\u0639 \u0634\u0631\u0643\u0627\u062a \u062a\u062f\u0642\u064a\u0642 \u062e\u0627\u0635\u0629 \u0644\u0644\u062a\u0639\u0627\u0648\u0646 \u0641\u064a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0639\u0627\u0645. \u0648\u062a\u0639\u0645\u0644 \u0627\u0644\u0634\u0631\u0643\u0629 \u0648\u0641\u0642 \u062a\u0639\u0644\u064a\u0645\u0627\u062a \u0627\u0644\u0645\u0631\u0627\u0642\u0628 \u0627\u0644\u0645\u0627\u0644\u064a\u060c \u0627\u0644\u0630\u064a \u064a\u0638\u0644 \u0627\u0644\u0645\u0633\u0624\u0648\u0644 \u0639\u0646 \u0627\u0644\u0631\u0642\u0627\u0628\u0629.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1312\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1312\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u0645\u0627 \u0627\u0644\u0645\u062f\u0629 \u0627\u0644\u062a\u064a \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0633\u062a\u063a\u0631\u0642\u0647\u0627 \u0627\u0644\u062a\u0639\u0627\u0648\u0646\u061f<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1312\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1312\"><p>\u0644\u0643\u0644 \u0639\u0642\u062f \u0645\u062f\u0629 \u0642\u0635\u0648\u0649 \u0642\u062f\u0631\u0647\u0627 \u0633\u0646\u062a\u0627\u0646\u060c \u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062a\u0645\u062f\u064a\u062f \u0648\u0641\u0642 \u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0639\u0642\u0648\u062f \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645. \u0648\u0644\u0627 \u064a\u062c\u0648\u0632 \u062a\u062c\u0627\u0648\u0632 \u062b\u0645\u0627\u0646\u064a \u0633\u0646\u0648\u0627\u062a \u0645\u0646 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0644\u062f\u0649 \u0627\u0644\u0643\u064a\u0627\u0646 \u0646\u0641\u0633\u0647 \u0639\u0628\u0631 \u0639\u0642\u0648\u062f \u0645\u062a\u062a\u0627\u0644\u064a\u0629\u060c \u0648\u0628\u0639\u062f\u0647\u0627 \u064a\u062c\u0628 \u0627\u0646\u062a\u0638\u0627\u0631 \u0633\u0646\u062a\u064a\u0646 \u0642\u0628\u0644 \u0627\u0644\u062a\u0639\u0627\u0642\u062f \u0645\u062c\u062f\u062f\u064b\u0627 \u0645\u0639 \u0627\u0644\u0634\u0631\u0643\u0629 \u0646\u0641\u0633\u0647\u0627.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1313\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1313\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u0645\u0627 \u0647\u064a \u0645\u0639\u0627\u064a\u064a\u0631 NIA-ES-SP\u061f<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1313\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1313\"><p>\u0647\u064a \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0627\u0644\u0645\u0643\u064a\u0651\u0641\u0629 \u0644\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u0625\u0633\u0628\u0627\u0646\u064a\u060c \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629 \u0628\u0645\u0648\u062c\u0628 \u0642\u0631\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062f\u0648\u0644\u0629 (IGAE) \u0627\u0644\u0645\u0624\u0631\u062e 25\/10\/2019\u060c \u0625\u0644\u0649 \u062c\u0627\u0646\u0628 \u0645\u0644\u0627\u062d\u0638\u0627\u062a\u0647\u0627 \u0627\u0644\u062a\u0641\u0633\u064a\u0631\u064a\u0629 \u0648\u0645\u062f\u0648\u0646\u0629 \u0627\u0644\u0623\u062e\u0644\u0627\u0642\u064a\u0627\u062a \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0639\u0627\u0645. \u0648\u062a\u064f\u0637\u0628\u064e\u0651\u0642 \u0639\u0644\u0649 \u0639\u0645\u0644\u064a\u0627\u062a \u062a\u062f\u0642\u064a\u0642 \u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1314\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1314\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u0645\u0627 \u0623\u0634\u0643\u0627\u0644 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0639\u0627\u0645\u061f<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1314\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1314\"><p>\u064a\u0645\u064a\u0651\u0632 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 47\/2003 \u0628\u064a\u0646 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0627\u0646\u062a\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0648\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0648\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a (\u0627\u0644\u0645\u0627\u062f\u0629 164). \u0648\u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0645\u062d\u0644\u064a\u060c \u062a\u0634\u064a\u0631 \u0627\u0644\u0645\u0627\u062f\u0629 29 \u0645\u0646 \u0627\u0644\u0645\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u0644\u0643\u064a 424\/2017 \u0625\u0644\u0649 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0648\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0648\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1315\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-1315\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u0647\u0644 \u062a\u062e\u0636\u0639 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0628\u0644\u062f\u064a\u0629 \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u0628\u0645\u0648\u062c\u0628 \u0642\u0627\u0646\u0648\u0646 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a\u061f<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1315\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-1315\"><p>\u064a\u0633\u062a\u062b\u0646\u064a \u0627\u0644\u062d\u0643\u0645 \u0627\u0644\u0625\u0636\u0627\u0641\u064a \u0627\u0644\u0623\u0648\u0644\u060c \u0627\u0644\u0641\u0642\u0631\u0629 2\u060c \u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 22\/2015 \u0643\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0645\u0646 \u0646\u0638\u0627\u0645 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0625\u0644\u0632\u0627\u0645\u064a \u0627\u0644\u0630\u064a \u064a\u0642\u0631\u0631\u0647\u060c \u0628\u0627\u0633\u062a\u062b\u0646\u0627\u0621 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629. \u0643\u0645\u0627 \u062a\u062e\u0636\u0639 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0628\u0644\u062f\u064a\u0629 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0645\u0627\u0631\u0633\u0647\u0627 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u0648\u0645\u0646 \u0627\u0644\u0645\u0633\u062a\u062d\u0633\u0646 \u062a\u062d\u0644\u064a\u0644 \u0648\u0636\u0639 \u0643\u0644 \u0643\u064a\u0627\u0646 \u062a\u0627\u0628\u0639 \u0639\u0644\u0649 \u062d\u062f\u0629.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1316\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-1316\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u0645\u0627\u0630\u0627 \u062a\u0634\u0645\u0644 \u0627\u0644\u0645\u0633\u0627\u0639\u062f\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629\u061f<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1316\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-1316\"><p>\u062f\u0639\u0645 \u0627\u0644\u062f\u0648\u0627\u0626\u0631 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0641\u064a \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062d\u0633\u0627\u0628 \u0627\u0644\u0639\u0627\u0645\u060c \u0648\u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0648\u062a\u0635\u0641\u064a\u062a\u0647\u0627\u060c \u0648\u0627\u0644\u0625\u0642\u0641\u0627\u0644 \u0648\u0627\u0644\u0627\u0641\u062a\u062a\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u060c 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class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u0644\u0645\u0627\u0630\u0627 \u064a\u064f\u0639\u062f\u0651 \u062c\u0631\u062f \u0627\u0644\u0623\u0645\u0644\u0627\u0643 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\\u0627\\u0644\\u062a\\u062c\\u0627\\u0631\\u064a\\u0629 \\u0627\\u0644\\u0639\\u0627\\u0645\\u0629. \\u0643\\u0645\\u0627 \\u062a\\u062e\\u0636\\u0639 \\u0627\\u0644\\u0634\\u0631\\u0643\\u0627\\u062a \\u0627\\u0644\\u0628\\u0644\\u062f\\u064a\\u0629 \\u0644\\u0644\\u0631\\u0642\\u0627\\u0628\\u0629 \\u0627\\u0644\\u0645\\u0627\\u0644\\u064a\\u0629 \\u0627\\u0644\\u062a\\u064a \\u062a\\u0645\\u0627\\u0631\\u0633\\u0647\\u0627 \\u0625\\u062f\\u0627\\u0631\\u0629 \\u0627\\u0644\\u0645\\u0631\\u0627\\u0642\\u0628\\u0629 \\u0627\\u0644\\u0645\\u0627\\u0644\\u064a\\u0629. \\u0648\\u0645\\u0646 \\u0627\\u0644\\u0645\\u0633\\u062a\\u062d\\u0633\\u0646 \\u062a\\u062d\\u0644\\u064a\\u0644 \\u0648\\u0636\\u0639 \\u0643\\u0644 \\u0643\\u064a\\u0627\\u0646 \\u062a\\u0627\\u0628\\u0639 \\u0639\\u0644\\u0649 \\u062d\\u062f\\u0629.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"\\u0645\\u0627\\u0630\\u0627 \\u062a\\u0634\\u0645\\u0644 \\u0627\\u0644\\u0645\\u0633\\u0627\\u0639\\u062f\\u0629 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\\u0627\\u0644\\u0645\\u0639\\u0644\\u0648\\u0645\\u0627\\u062a \\u0625\\u0644\\u0649 \\u0627\\u0644\\u0625\\u062f\\u0627\\u0631\\u0627\\u062a \\u0627\\u0644\\u0639\\u0627\\u0645\\u0629 \\u0627\\u0644\\u0623\\u062e\\u0631\\u0649. \\u0648\\u064a\\u064f\\u0643\\u064a\\u064e\\u0651\\u0641 \\u0627\\u0644\\u0639\\u0645\\u0644 \\u0648\\u0641\\u0642 \\u0627\\u0644\\u0645\\u0648\\u0627\\u0631\\u062f \\u0627\\u0644\\u0645\\u062a\\u0627\\u062d\\u0629 \\u0644\\u0643\\u0644 \\u0628\\u0644\\u062f\\u064a\\u0629.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"\\u0644\\u0645\\u0627\\u0630\\u0627 \\u064a\\u064f\\u0639\\u062f\\u0651 \\u062c\\u0631\\u062f \\u0627\\u0644\\u0623\\u0645\\u0644\\u0627\\u0643 \\u0645\\u0647\\u0645\\u064b\\u0627\\u061f\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>\\u062a\\u064f\\u0644\\u0632\\u0645 \\u0644\\u0627\\u0626\\u062d\\u0629 \\u0623\\u0645\\u0644\\u0627\\u0643 \\u0627\\u0644\\u0647\\u064a\\u0626\\u0627\\u062a 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\\u0627\\u0644\\u0645\\u0627\\u0644\\u064a\\u0629 \\u0628\\u0635\\u0648\\u0631\\u0629 \\u0639\\u0627\\u062f\\u0644\\u0629.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"\\u0647\\u0644 \\u062a\\u0639\\u0645\\u0644\\u0648\\u0646 \\u0644\\u0635\\u0627\\u0644\\u062d \\u0643\\u064a\\u0627\\u0646\\u0627\\u062a \\u0641\\u064a \\u0623\\u064a \\u0625\\u0642\\u0644\\u064a\\u0645 \\u0645\\u0646 \\u0627\\u0644\\u0623\\u0642\\u0627\\u0644\\u064a\\u0645 \\u0630\\u0627\\u062a \\u0627\\u0644\\u062d\\u0643\\u0645 \\u0627\\u0644\\u0630\\u0627\\u062a\\u064a\\u061f\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>\\u0646\\u0639\\u0645. \\u0646\\u062a\\u0639\\u0627\\u0648\\u0646 \\u0645\\u0639 \\u0643\\u064a\\u0627\\u0646\\u0627\\u062a \\u0639\\u0627\\u0645\\u0629 \\u0641\\u064a \\u062c\\u0645\\u064a\\u0639 \\u0623\\u0646\\u062d\\u0627\\u0621 \\u0625\\u0633\\u0628\\u0627\\u0646\\u064a\\u0627\\u060c \\u0648\\u0646\\u0643\\u064a\\u0651\\u0641 \\u0627\\u0644\\u0639\\u0645\\u0644 \\u0648\\u0641\\u0642 \\u0627\\u0644\\u062a\\u0634\\u0631\\u064a\\u0639\\u0627\\u062a \\u0627\\u0644\\u0625\\u0642\\u0644\\u064a\\u0645\\u064a\\u0629 \\u0627\\u0644\\u0645\\u0637\\u0628\\u0642\\u0629 \\u0641\\u064a \\u0643\\u0644 \\u062d\\u0627\\u0644\\u0629. <a href=\\\"\\\/ar\\\/\\u0627\\u062a\\u0635\\u0644-\\u0628\\u0646\\u0627\\\/\\\">\\u062a\\u0648\\u0627\\u0635\\u0644\\u0648\\u0627 \\u0645\\u0639\\u0646\\u0627<\\\/a> \\u0644\\u062f\\u0631\\u0627\\u0633\\u0629 \\u062d\\u0627\\u0644\\u062a\\u0643\\u0645.<\\\/p>\"}}]}<\/script>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ea00a05 elementor-widget elementor-widget-html\" data-id=\"ea00a05\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"base-legal\">\u0627\u0644\u0623\u0633\u0627\u0633 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a<\/h2><p>\u0627\u0644\u0646\u0635\u0648\u0635 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0627\u0644\u0645\u0630\u0643\u0648\u0631\u0629 \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u0635\u0641\u062d\u0629\u060c \u0645\u0639 \u0631\u0648\u0627\u0628\u0637 \u0625\u0644\u0649 \u0646\u0635\u0647\u0627 \u0627\u0644\u0631\u0633\u0645\u064a:<\/p><\/div><ul class=\"ca-law\"><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2003-21614\" target=\"_blank\" rel=\"noopener\">\u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0639\u0627\u0645 \u0644\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0625\u0633\u0628\u0627\u0646\u064a \u0631\u0642\u0645 47\/2003 \u0627\u0644\u0645\u0624\u0631\u062e 26 \u0646\u0648\u0641\u0645\u0628\u0631 2003 (Ley General Presupuestaria)<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2017-5192\" target=\"_blank\" rel=\"noopener\">\u0627\u0644\u0645\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u0644\u0643\u064a \u0631\u0642\u0645 424\/2017 \u0627\u0644\u0645\u0624\u0631\u062e 28 \u0623\u0628\u0631\u064a\u0644 2017 \u0628\u0634\u0623\u0646 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0641\u064a \u0643\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u0645\u062d\u0644\u064a<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2004-4214\" target=\"_blank\" rel=\"noopener\">\u0627\u0644\u0645\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u0644\u0643\u064a \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u064a \u0631\u0642\u0645 2\/2004 \u0627\u0644\u0645\u0624\u0631\u062e 5 \u0645\u0627\u0631\u0633 2004\u060c \u0627\u0644\u0646\u0635 \u0627\u0644\u0645\u0648\u062d\u062f \u0644\u0642\u0627\u0646\u0648\u0646 \u062a\u0646\u0638\u064a\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2019-15830\" target=\"_blank\" rel=\"noopener\">\u0642\u0631\u0627\u0631 \u0627\u0644\u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062f\u0648\u0644\u0629 (IGAE) \u0627\u0644\u0645\u0624\u0631\u062e 25 \u0623\u0643\u062a\u0648\u0628\u0631 2019 \u0628\u0634\u0623\u0646 \u062a\u0643\u064a\u064a\u0641 \u0645\u0639\u0627\u064a\u064a\u0631 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0645\u0639 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 (NIA-ES-SP)<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1986-17958\" target=\"_blank\" rel=\"noopener\">\u0627\u0644\u0645\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u0644\u0643\u064a \u0631\u0642\u0645 1372\/1986 \u0627\u0644\u0645\u0624\u0631\u062e 13 \u064a\u0648\u0646\u064a\u0648 1986\u060c \u0644\u0627\u0626\u062d\u0629 \u0623\u0645\u0644\u0627\u0643 \u0627\u0644\u0647\u064a\u0626\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-8147\" target=\"_blank\" rel=\"noopener\">\u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0625\u0633\u0628\u0627\u0646\u064a \u0631\u0642\u0645 22\/2015 \u0627\u0644\u0645\u0624\u0631\u062e 20 \u064a\u0648\u0644\u064a\u0648 2015 \u0628\u0634\u0623\u0646 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a<\/a><\/li><\/ul><p class=\"ca-note\">\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0639\u0627\u0645\u0629 \u0645\u062d\u062f\u064e\u0651\u062b\u0629 \u062d\u062a\u0649 13\/10\/2026\u060c \u0648\u0644\u0627 \u062a\u063a\u0646\u064a \u0639\u0646 \u062a\u062d\u0644\u064a\u0644 \u062d\u0627\u0644\u062a\u0643\u0645 \u0627\u0644\u062e\u0627\u0635\u0629.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-77ef434 ca-rel-w elementor-widget elementor-widget-shortcode\" data-id=\"77ef434\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><div class=\"ca-prose\"><h2 id=\"articulos\">\u0645\u0642\u0627\u0644\u0627\u062a \u0630\u0627\u062a \u0635\u0644\u0629<\/h2><\/div><div class=\"ca-rel\"><a href=\"https:\/\/www.controlaudit.es\/ar\/blog\/%d8%b1%d9%82%d8%a7%d8%a8%d8%a9-%d9%85%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a8%d9%84%d8%af%d9%8a%d8%a7%d8%aa\/\"><small>01\/10\/2026 \u00b7 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a<\/small><b>\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a: \u0645\u062a\u0649 \u064a\u0645\u0643\u0646 \u0644\u0645\u062f\u0642\u0642 \u062d\u0633\u0627\u0628\u0627\u062a \u0645\u0646 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u062e\u0627\u0635 \u0623\u0646 \u064a\u062a\u0639\u0627\u0648\u0646\u061f<\/b><span>\u0627\u0642\u0631\u0623 \u0627\u0644\u0645\u0642\u0627\u0644 \u2190<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/ar\/blog\/%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d9%85%d8%a4%d8%b3%d8%b3%d8%a7%d8%aa-%d8%ac%d9%85%d8%b9%d9%8a%d8%a7%d8%aa-%d9%81%d8%a7%d9%84%d9%86%d8%b3%d9%8a%d8%a7\/\"><small>29\/09\/2026 \u00b7 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a<\/small><b>\u062a\u062f\u0642\u064a\u0642 \u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0648\u0627\u0644\u062c\u0645\u0639\u064a\u0627\u062a \u0641\u064a \u0625\u0642\u0644\u064a\u0645 \u0641\u0627\u0644\u0646\u0633\u064a\u0627: \u0645\u062a\u0649 \u064a\u0643\u0648\u0646 \u0625\u0644\u0632\u0627\u0645\u064a\u064b\u0627<\/b><span>\u0627\u0642\u0631\u0623 \u0627\u0644\u0645\u0642\u0627\u0644 \u2190<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/ar\/blog\/%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d8%aa%d8%b9%d8%a7%d9%88%d9%86%d9%8a%d8%a7%d8%aa-%d9%81%d8%a7%d9%84%d9%86%d8%b3%d9%8a%d8%a7\/\"><small>28\/09\/2026 \u00b7 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a<\/small><b>\u062a\u062f\u0642\u064a\u0642 \u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u062a\u0639\u0627\u0648\u0646\u064a\u0627\u062a \u0641\u064a \u0625\u0642\u0644\u064a\u0645 \u0641\u0627\u0644\u0646\u0633\u064a\u0627: \u0627\u0644\u0625\u0633\u0643\u0627\u0646 \u0648\u0627\u0644\u062a\u0639\u0627\u0648\u0646\u064a\u0627\u062a \u0627\u0644\u0632\u0631\u0627\u0639\u064a\u0629 \u0627\u0644\u063a\u0630\u0627\u0626\u064a\u0629 \u0648\u062a\u0639\u062f\u064a\u0644\u0627\u062a \u0639\u0627\u0645 2025<\/b><span>\u0627\u0642\u0631\u0623 \u0627\u0644\u0645\u0642\u0627\u0644 \u2190<\/span><\/a><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-53bdcff e-con-full ca-sec e-flex e-con e-parent\" data-id=\"53bdcff\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-bd0ebc8 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"bd0ebc8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-bd71139 e-con-full ca-mb56 e-flex e-con e-parent\" data-id=\"bd71139\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2cccede ca-eyebrow elementor-widget elementor-widget-heading\" data-id=\"2cccede\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">\u062e\u062f\u0645\u0627\u062a \u0630\u0627\u062a \u0635\u0644\u0629<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8248a49 ca-h2 elementor-widget elementor-widget-heading\" data-id=\"8248a49\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0642\u062f \u064a\u0647\u0645\u0643\u0645 \u0623\u064a\u0636\u064b\u0627<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f98f3b4 e-con-full ca-grid3 e-flex e-con e-parent\" data-id=\"f98f3b4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-d5c34c3 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"d5c34c3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ar\/\u062e\u062f\u0645\u0627\u062a\/\u062a\u062f\u0642\u064a\u0642-\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a-\u0627\u0644\u0633\u0646\u0648\u064a\u0629\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-25a7192 elementor-widget elementor-widget-html\" data-id=\"25a7192\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M3 3v18h18\"\/><path d=\"M7 15l4-4 3 3 5-6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-602fc24 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"602fc24\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0633\u0646\u0648\u064a\u0629<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-99cd46c ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"99cd46c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u0646\u064f\u062c\u0631\u064a \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0641\u0642 \u0623\u0639\u0644\u0649 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062c\u0648\u062f\u0629 \u0648\u0627\u0644\u062f\u0642\u0629 \u0627\u0644\u0645\u0647\u0646\u064a\u0629.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-916a8e4 elementor-widget elementor-widget-html\" data-id=\"916a8e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0625\u0644\u0632\u0627\u0645\u064a<\/span><span>\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0627\u062e\u062a\u064a\u0627\u0631\u064a<\/span><span>\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0648\u062d\u062f\u0629<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7d87236 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"7d87236\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-10e628a e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"10e628a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ar\/\u062e\u062f\u0645\u0627\u062a\/\u062a\u0642\u0627\u0631\u064a\u0631-\u062e\u0627\u0635\u0629\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f95ea75 elementor-widget elementor-widget-html\" data-id=\"f95ea75\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M14 3H6a2 2 0 00-2 2v14a2 2 0 002 2h12a2 2 0 002-2V9z\"\/><path d=\"M14 3v6h6M8 13h8M8 17h5\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ce57a4 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"4ce57a4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u062e\u0627\u0635\u0629<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8efb03b ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"8efb03b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u0645\u062c\u0645\u0648\u0639\u0629 \u0648\u0627\u0633\u0639\u0629 \u0645\u0646 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u062e\u0627\u0635\u0629 \u0648\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u0623\u0643\u064a\u062f \u0627\u0644\u0645\u0635\u0645\u064e\u0651\u0645\u0629 \u0648\u0641\u0642 \u0627\u062d\u062a\u064a\u0627\u062c\u0627\u062a\u0643\u0645.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2cc6935 elementor-widget elementor-widget-html\" data-id=\"2cc6935\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>\u0627\u0644\u0641\u062d\u0635 \u0627\u0644\u0645\u062d\u062f\u0648\u062f (ISRE 2400)<\/span><span>\u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0645\u062a\u0641\u0642 \u0639\u0644\u064a\u0647\u0627 (ISRS 4400)<\/span><span>\u0632\u064a\u0627\u062f\u0629 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0648\u062a\u062e\u0641\u064a\u0636\u0647<\/span><span>\u0645\u0642\u0627\u0635\u0629 \u0627\u0644\u062f\u064a\u0648\u0646<\/span><span>\u0627\u0644\u062d\u0635\u0635 \u0627\u0644\u0639\u064a\u0646\u064a\u0629<\/span><span>\u062a\u062d\u0648\u064a\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062a<\/span><span>\u0627\u0644\u0627\u0646\u062f\u0645\u0627\u062c \u0648\u0627\u0644\u0627\u0646\u0642\u0633\u0627\u0645<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e9b2a05 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"e9b2a05\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-fd8519f e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"fd8519f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ar\/\u062e\u062f\u0645\u0627\u062a\/\u0627\u0644\u062a\u062d\u0642\u0642-\u0645\u0646-\u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3e49f5d elementor-widget elementor-widget-html\" data-id=\"3e49f5d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M11 20A7 7 0 014 13c0-5 4-9 16-9 0 12-4 16-9 16z\"\/><path d=\"M4 20c4-4 7-6 11-8\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-79ad312 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"79ad312\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0648\u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5418803 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"5418803\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0648\u0641\u0642\u064b\u0627 \u0644\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0633\u0627\u0631\u064a\u0629.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4e70eb8 elementor-widget elementor-widget-html\" data-id=\"4e70eb8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 (CSRD)<\/span><span>\u0628\u064a\u0627\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (\u0627\u0644\u0642\u0627\u0646\u0648\u0646 11\/2018)<\/span><span>\u0627\u0644\u062a\u062d\u0642\u0642 \u0627\u0644\u0645\u0633\u062a\u0642\u0644 \u0645\u0646 \u0645\u0639\u0627\u064a\u064a\u0631 ESG<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2619c57 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"2619c57\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-63f169c e-con-full ca-cta e-flex e-con e-parent\" data-id=\"63f169c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-0f920f1 e-con-full ca-cta-box animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"0f920f1\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6e33c6e ca-h2 elementor-widget elementor-widget-heading\" data-id=\"6e33c6e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0627\u0637\u0644\u0628\u0648\u0627 \u0639\u0631\u0636\u064b\u0627 \u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4dc8dfa ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"4dc8dfa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u0623\u062e\u0628\u0631\u0648\u0646\u0627 \u0628\u062d\u0627\u0644\u062a\u0643\u0645 \u0648\u0633\u064a\u062a\u0648\u0627\u0635\u0644 \u0645\u0639\u0643\u0645 \u0623\u062d\u062f \u0645\u062f\u0642\u0642\u064a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a Controlaudit.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-32134ba e-con-full ca-btns ca-center e-flex e-con e-parent\" data-id=\"32134ba\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-859a039 ca-btn ca-white elementor-widget elementor-widget-button\" data-id=\"859a039\" 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