{"id":2352,"date":"2026-10-27T09:00:00","date_gmt":"2026-10-27T08:00:00","guid":{"rendered":"https:\/\/www.controlaudit.es\/?p=2352"},"modified":"2026-10-27T17:50:04","modified_gmt":"2026-10-27T16:50:04","slug":"%d8%ac%d8%b1%d8%af-%d8%a7%d9%84%d9%85%d8%ae%d8%b2%d9%88%d9%86-%d8%b9%d9%86%d8%af-%d8%a7%d9%84%d8%a5%d9%82%d9%81%d8%a7%d9%84","status":"publish","type":"post","link":"https:\/\/www.controlaudit.es\/ar\/blog\/%d8%ac%d8%b1%d8%af-%d8%a7%d9%84%d9%85%d8%ae%d8%b2%d9%88%d9%86-%d8%b9%d9%86%d8%af-%d8%a7%d9%84%d8%a5%d9%82%d9%81%d8%a7%d9%84\/","title":{"rendered":"\u062c\u0631\u062f \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0639\u0646\u062f \u0627\u0644\u0625\u0642\u0641\u0627\u0644: \u0643\u064a\u0641 \u062a\u064f\u0639\u062f\u0651\u0648\u0646\u0647 \u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a"},"content":{"rendered":"<div class=\"ca-answer\"><b class=\"k\">\u0628\u0627\u062e\u062a\u0635\u0627\u0631<\/b>\u0625\u0630\u0627 \u0643\u0627\u0646 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\u0627\u0644\u0635\u062d\u064a\u062d. \u0625\u0630 \u062a\u062d\u062f\u062f \u0642\u0627\u0639\u062f\u0629 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0648\u0627\u0644\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0639\u0627\u0634\u0631\u0629 \u0645\u0646 \u0627\u0644\u062e\u0637\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062a\u064a \u0633\u064a\u0642\u0627\u0631\u0646\u0647\u0627 \u0645\u062f\u0642\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0628\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0645\u0642\u064a\u0651\u0645\u0629:<\/p>\n<ul>\n<li><strong>\u0627\u0644\u062a\u0643\u0644\u0641\u0629.<\/strong> \u064a\u064f\u0642\u064a\u064e\u0651\u0645 \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0628\u0633\u0639\u0631 \u0627\u0644\u0634\u0631\u0627\u0621 \u0623\u0648 \u0628\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0625\u0646\u062a\u0627\u062c. \u0648\u0644\u0627 \u062a\u064f\u062f\u0631\u062c \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0625\u0644\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u063a\u064a\u0631 \u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u0627\u0633\u062a\u0631\u062f\u0627\u062f \u0645\u0646 \u0627\u0644\u062e\u0632\u064a\u0646\u0629 \u0627\u0644\u0639\u0627\u0645\u0629.<\/li>\n<li><strong>\u0633\u0639\u0631 \u0627\u0644\u0634\u0631\u0627\u0621.<\/strong> \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0645\u0641\u0648\u062a\u0631 \u0645\u0637\u0631\u0648\u062d\u064b\u0627 \u0645\u0646\u0647 \u0627\u0644\u062e\u0635\u0648\u0645\u0627\u062a \u0648\u0627\u0644\u062a\u062e\u0641\u064a\u0636\u0627\u062a\u060c \u0645\u0636\u0627\u0641\u064b\u0627 \u0625\u0644\u064a\u0647 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u062d\u062a\u0649 \u062a\u0635\u0628\u062d \u0627\u0644\u0633\u0644\u0639 \u062c\u0627\u0647\u0632\u0629 \u0644\u0644\u0628\u064a\u0639 \u0641\u064a \u0645\u0648\u0642\u0639\u0647\u0627: \u0627\u0644\u0646\u0642\u0644\u060c \u0648\u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u062c\u0645\u0631\u0643\u064a\u0629\u060c \u0648\u0627\u0644\u062a\u0623\u0645\u064a\u0646\u060c \u0648\u063a\u064a\u0631\u0647\u0627 \u0645\u0646 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0645\u0646\u0633\u0648\u0628\u0629 \u0645\u0628\u0627\u0634\u0631\u0629.<\/li>\n<li><strong>\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0625\u0646\u062a\u0627\u062c.<\/strong> \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645 \u0645\u0636\u0627\u0641\u064b\u0627 \u0625\u0644\u064a\u0647\u0627 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0648\u0627\u0644\u062c\u0632\u0621 \u0627\u0644\u0645\u0639\u0642\u0648\u0644 \u0645\u0646 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u062a\u0635\u0646\u064a\u0639\u060c \u0645\u062d\u0633\u0648\u0628\u064b\u0627 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0645\u0633\u062a\u0648\u0649 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 <em>\u0627\u0644\u0637\u0627\u0642\u0629 \u0627\u0644\u0639\u0627\u062f\u064a\u0629<\/em> \u0644\u0648\u0633\u0627\u0626\u0644 \u0627\u0644\u0625\u0646\u062a\u0627\u062c. \u0641\u0644\u0627 \u064a\u0646\u0628\u063a\u064a \u0644\u0645\u0648\u0633\u0645 \u0645\u0646\u062e\u0641\u0636 \u0627\u0644\u0646\u0634\u0627\u0637 \u0623\u0646 \u064a\u0636\u062e\u0651\u0645 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0648\u062d\u062f\u0629.<\/li>\n<li><strong>\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u062a\u062e\u0635\u064a\u0635.<\/strong> \u0628\u0635\u0641\u0629 \u0639\u0627\u0645\u0629\u060c \u0627\u0644\u0633\u0639\u0631 \u0627\u0644\u0645\u062a\u0648\u0633\u0637 \u0623\u0648 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u062a\u0648\u0633\u0637\u0629 \u0627\u0644\u0645\u0631\u062c\u062d\u0629\u061b \u0648\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0648\u0627\u0631\u062f \u0623\u0648\u0644\u064b\u0627 \u0635\u0627\u062f\u0631 \u0623\u0648\u0644\u064b\u0627 (FIFO) \u0645\u0642\u0628\u0648\u0644\u0629. \u0648\u064a\u062c\u0628 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0637\u0631\u064a\u0642\u0629 \u0648\u0627\u062d\u062f\u0629 \u0644\u0644\u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0645\u062a\u0645\u0627\u062b\u0644 \u0641\u064a \u0637\u0628\u064a\u0639\u062a\u0647 \u0648\u0627\u0633\u062a\u062e\u062f\u0627\u0645\u0647\u061b \u0648\u0644\u0644\u0633\u0644\u0639 \u063a\u064a\u0631 \u0627\u0644\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062a\u0628\u0627\u062f\u0644\u060c \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u062d\u062f\u062f\u0629.<\/li>\n<li><strong>\u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/strong> \u0644\u0627 \u062a\u064f\u062f\u0631\u062c \u0625\u0644\u0627 \u0641\u064a \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0630\u064a \u064a\u062d\u062a\u0627\u062c \u0625\u0644\u0649 \u0623\u0643\u062b\u0631 \u0645\u0646 \u0633\u0646\u0629 \u0644\u064a\u0635\u0628\u062d \u062c\u0627\u0647\u0632\u064b\u0627 \u0644\u0644\u0628\u064a\u0639\u060c \u0643\u0645\u0627 \u0647\u0648 \u0627\u0644\u062d\u0627\u0644 \u0641\u064a \u0645\u0635\u0627\u0646\u0639 \u0627\u0644\u0646\u0628\u064a\u0630 \u0630\u0627\u062a \u0627\u0644\u062a\u0639\u062a\u064a\u0642 \u0623\u0648 \u0641\u064a \u0645\u0634\u0627\u0631\u064a\u0639 \u0627\u0644\u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0639\u0642\u0627\u0631\u064a.<\/li>\n<li><strong>\u0635\u0627\u0641\u064a \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062a\u062d\u0642\u0642.<\/strong> \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0623\u0642\u0644 \u0645\u0646 \u0627\u0644\u062a\u0643\u0644\u0641\u0629\u060c \u064a\u064f\u0633\u062c\u064e\u0651\u0644 \u062a\u062e\u0641\u064a\u0636 \u0641\u064a \u0627\u0644\u0642\u064a\u0645\u0629 \u0628\u0648\u0635\u0641\u0647 \u0645\u0635\u0631\u0648\u0641\u064b\u0627. \u0648\u0644\u0627 \u062a\u064f\u062e\u0641\u064e\u0651\u0636 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645 \u0625\u0630\u0627 \u0643\u0627\u0646 \u0645\u0646 \u0627\u0644\u0645\u062a\u0648\u0642\u0639 \u0628\u064a\u0639 \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0627\u0644\u062a\u0627\u0645\u0629 \u0628\u0623\u0643\u062b\u0631 \u0645\u0646 \u062a\u0643\u0644\u0641\u062a\u0647\u0627\u061b \u0648\u0644\u0627 \u0627\u0644\u0633\u0644\u0639 \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u0639\u0642\u0648\u062f \u0628\u064a\u0639 \u0646\u0647\u0627\u0626\u064a\u0629 \u064a\u063a\u0637\u064a \u0633\u0639\u0631\u0647\u0627 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0648\u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u062a\u0628\u0642\u064a\u0629. \u0648\u064a\u064f\u0639\u0643\u0633 \u0627\u0644\u062a\u062e\u0641\u064a\u0636 \u0625\u0630\u0627 \u0632\u0627\u0644\u062a \u0623\u0633\u0628\u0627\u0628\u0647.<\/li>\n<\/ul>\n<p>\u0648\u064a\u062c\u0628 \u0623\u0646 \u062a\u062a\u0636\u0645\u0646 \u0627\u0644\u0625\u064a\u0636\u0627\u062d\u0627\u062a \u0627\u0644\u0645\u062a\u0645\u0645\u0629\u060c \u0645\u0646 \u0628\u064a\u0646 \u0623\u0645\u0648\u0631 \u0623\u062e\u0631\u0649\u060c \u0638\u0631\u0648\u0641 \u062a\u062e\u0641\u064a\u0636\u0627\u062a \u0627\u0644\u0627\u0646\u062e\u0641\u0627\u0636 \u0641\u064a \u0627\u0644\u0642\u064a\u0645\u0629 \u0648\u0645\u0628\u0644\u063a\u0647\u0627\u060c \u0648\u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0631\u0633\u0645\u0644\u0629\u060c \u0648\u0627\u0644\u0642\u064a\u0648\u062f \u0639\u0644\u0649 \u0627\u0644\u062a\u0635\u0631\u0641 \u0628\u0633\u0628\u0628 \u0627\u0644\u0636\u0645\u0627\u0646\u0627\u062a \u0623\u0648 \u0627\u0644\u0631\u0647\u0648\u0646. \u0648\u064a\u064f\u0639\u062f \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u062f\u0648\u0631\u0627\u0646 \u0648\u0627\u0644\u0647\u0648\u0627\u0645\u0634 \u062d\u0633\u0628 \u0641\u0626\u0627\u062a \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0623\u0641\u0636\u0644 \u0623\u0633\u0627\u0633 \u0644\u062a\u0628\u0631\u064a\u0631 \u0635\u0627\u0641\u064a \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062a\u062d\u0642\u0642.<\/p>\n<h2>\u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u0634\u0627\u0626\u0639\u0629<\/h2>\n<h3>\u0647\u0644 \u062d\u0636\u0648\u0631 \u0645\u062f\u0642\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0644\u0644\u062c\u0631\u062f \u0625\u0644\u0632\u0627\u0645\u064a\u061f<\/h3>\n<p>\u0625\u0630\u0627 \u0643\u0627\u0646 \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u062c\u0648\u0647\u0631\u064a\u064b\u0627 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0633\u0646\u0648\u064a\u0629\u060c \u064a\u0634\u062a\u0631\u0637 \u0645\u0639\u064a\u0627\u0631 NIA-ES 501 \u062d\u0636\u0648\u0631\u0647 \u0627\u0644\u062c\u0631\u062f \u0627\u0644\u0641\u0639\u0644\u064a\u060c \u0645\u0627 \u0644\u0645 \u064a\u0643\u0646 \u0630\u0644\u0643 \u063a\u064a\u0631 \u0645\u0645\u0643\u0646 \u0639\u0645\u0644\u064a\u064b\u0627. \u0648\u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u062d\u0627\u0644\u0629 \u0639\u0644\u064a\u0647 \u062a\u0637\u0628\u064a\u0642 \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0628\u062f\u064a\u0644\u0629\u060c \u0648\u0625\u0630\u0627 \u0644\u0645 \u064a\u062d\u0635\u0644 \u0639\u0644\u0649 \u0623\u062f\u0644\u0629 \u0643\u0627\u0641\u064a\u0629\u060c \u062a\u0639\u062f\u064a\u0644 \u0631\u0623\u064a\u0647.<\/p>\n<h3>\u0647\u0644 \u064a\u0645\u0643\u0646\u0646\u0627 \u0625\u062c\u0631\u0627\u0621 \u0627\u0644\u062c\u0631\u062f \u0642\u0628\u0644 \u0627\u0644\u0625\u0642\u0641\u0627\u0644 \u0628\u0628\u0636\u0639\u0629 \u0623\u064a\u0627\u0645\u061f<\/h3>\n<p>\u0646\u0639\u0645. \u064a\u062c\u064a\u0632 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0630\u0644\u0643\u060c \u0628\u0634\u0631\u0637 \u0623\u0646 \u064a\u062a\u0645\u0643\u0646 \u0645\u062f\u0642\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0645\u0646 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0623\u062f\u0644\u0629 \u0628\u0634\u0623\u0646 \u0627\u0644\u062d\u0631\u0643\u0627\u062a \u0628\u064a\u0646 \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u062c\u0631\u062f \u0648\u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0625\u0642\u0641\u0627\u0644. \u0648\u064a\u0643\u0648\u0646 \u0630\u0644\u0643 \u0623\u0646\u062c\u0639 \u062d\u064a\u0646 \u062a\u0643\u0648\u0646 \u0627\u0644\u0636\u0648\u0627\u0628\u0637 \u0639\u0644\u0649 \u0627\u0644\u0648\u0627\u0631\u062f \u0648\u0627\u0644\u0635\u0627\u062f\u0631 \u0645\u0648\u062b\u0648\u0642\u0629.<\/p>\n<h3>\u0645\u0627\u0630\u0627 \u0639\u0646 \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0645\u0648\u062c\u0648\u062f \u0644\u062f\u064a\u0646\u0627 \u0641\u064a \u0645\u0633\u062a\u0648\u062f\u0639 \u062e\u0627\u0631\u062c\u064a\u061f<\/h3>\n<p>\u0625\u0630\u0627 \u0643\u0627\u0646 \u062c\u0648\u0647\u0631\u064a\u064b\u0627\u060c \u064a\u062c\u0648\u0632 \u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0637\u0644\u0628 \u0645\u0635\u0627\u062f\u0642\u0629 \u0645\u0646 \u0627\u0644\u0637\u0631\u0641 \u0627\u0644\u062b\u0627\u0644\u062b \u0639\u0644\u0649 \u0627\u0644\u0643\u0645\u064a\u0627\u062a \u0648\u0627\u0644\u062d\u0627\u0644\u0629\u060c \u0623\u0648 \u0641\u062d\u0635\u0647\u060c \u0623\u0648 \u062a\u0637\u0628\u064a\u0642 \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0623\u062e\u0631\u0649. \u0642\u062f\u0651\u0645\u0648\u0627 \u0645\u0633\u0628\u0642\u064b\u0627 \u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0627\u062a\u0635\u0627\u0644 \u0628\u0627\u0644\u0645\u0648\u062f\u064e\u0639 \u0644\u062f\u064a\u0647.<\/p>\n<h2>\u0627\u0644\u0623\u0633\u0627\u0633 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a<\/h2>\n<ul>\n<li><a href=\"https:\/\/www.icac.gob.es\/sites\/default\/files\/2026-01\/NIA-ES%20501%2C%20RICAC%202024-04-11_C%20II.25-%20acc.pdf\" target=\"_blank\" rel=\"noopener\">NIA-ES 501\u060c \u0623\u062f\u0644\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642: \u0627\u0639\u062a\u0628\u0627\u0631\u0627\u062a \u0645\u062d\u062f\u062f\u0629 \u0644\u0628\u0646\u0648\u062f \u0645\u062e\u062a\u0627\u0631\u0629 (ICAC\u060c \u0642\u0631\u0627\u0631 \u0645\u0624\u0631\u062e 11\/04\/2024)<\/a><\/li>\n<li><a href=\"https:\/\/www.icac.gob.es\/auditoria\/normativa\/espanol\/vigente\" target=\"_blank\" rel=\"noopener\">ICAC: \u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0633\u0627\u0631\u064a\u0629 (\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0641\u0646\u064a\u0629 \u0644\u0644\u062a\u062f\u0642\u064a\u0642)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2007-19884\" target=\"_blank\" rel=\"noopener\">\u0627\u0644\u0645\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u0644\u0643\u064a \u0631\u0642\u0645 1514\/2007\u060c \u0627\u0644\u062e\u0637\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629\u060c \u0627\u0644\u0646\u0635 \u0627\u0644\u0645\u0648\u062d\u062f (\u0627\u0644\u062c\u0631\u064a\u062f\u0629 \u0627\u0644\u0631\u0633\u0645\u064a\u0629 \u0644\u0644\u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0633\u0628\u0627\u0646\u064a\u0629\u060c BOE): \u0642\u0627\u0639\u062f\u0629 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0648\u0627\u0644\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0639\u0627\u0634\u0631\u0629<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2021-1350\" target=\"_blank\" rel=\"noopener\">\u0627\u0644\u0645\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u0644\u0643\u064a \u0631\u0642\u0645 1\/2021 \u0628\u062a\u0639\u062f\u064a\u0644 \u0627\u0644\u062e\u0637\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 (BOE)<\/a><\/li>\n<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 \u0631\u0642\u0645 22\/2015 \u0628\u0634\u0623\u0646 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a\u060c \u0627\u0644\u0646\u0635 \u0627\u0644\u0645\u0648\u062d\u062f (BOE)<\/a><\/li>\n<\/ul>\n<p>\u0625\u0630\u0627 \u0643\u0627\u0646 \u0644\u062f\u0649 \u0634\u0631\u0643\u062a\u0643\u0645 \u0645\u062e\u0632\u0648\u0646 \u0645\u0647\u0645 \u0648\u062a\u0631\u063a\u0628\u0648\u0646 \u0641\u064a \u062a\u0646\u0638\u064a\u0645 \u062c\u0631\u062f \u0647\u0630\u0627 \u0627\u0644\u0625\u0642\u0641\u0627\u0644 \u0645\u0628\u0643\u0631\u064b\u0627\u060c \u064a\u0645\u0643\u0646 \u0644\u0641\u0631\u064a\u0642\u0646\u0627 \u0627\u0644\u0645\u062e\u062a\u0635 \u0628\u0640<a 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\/\">\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0633\u0646\u0648\u064a\u0629<\/a> \u0645\u0633\u0627\u0639\u062f\u062a\u0643\u0645 \u0641\u064a \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062a\u0639\u0644\u064a\u0645\u0627\u062a \u0648\u062a\u0646\u0633\u064a\u0642 \u0627\u0644\u062d\u0636\u0648\u0631\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0641\u064a \u0627\u0644\u0645\u0633\u062a\u0648\u062f\u0639\u0627\u062a \u0648\u0645\u0631\u0627\u0643\u0632 \u0627\u0644\u062a\u0639\u0628\u0626\u0629 \u0648\u0627\u0644\u062a\u062c\u0647\u064a\u0632 \u0641\u064a <a href=\"\/ar\/\u0645\u062f\u0642\u0642\u0648-\u062d\u0633\u0627\u0628\u0627\u062a-\u0645\u0631\u0633\u064a\u0629\/\">\u0625\u0642\u0644\u064a\u0645 \u0645\u0631\u0633\u064a\u0629<\/a>. <a href=\"\/ar\/\u0627\u062a\u0635\u0644-\u0628\u0646\u0627\/\">\u062a\u0648\u0627\u0635\u0644\u0648\u0627 \u0645\u0639\u0646\u0627<\/a> \u0642\u0628\u0644 31\/12.<\/p>\n<p class=\"ca-note\">\u0623\u0639\u062f\u0651 \u0647\u0630\u0627 \u0627\u0644\u0645\u0642\u0627\u0644 \u0627\u0644\u0641\u0631\u064a\u0642 \u0627\u0644\u0641\u0646\u064a \u0641\u064a Controlaudit. \u0631\u064f\u0648\u062c\u0639\u062a \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u062d\u062a\u0649 13\/10\/2026. \u0647\u0630\u0627 \u0627\u0644\u0645\u062d\u062a\u0648\u0649 \u0644\u0623\u063a\u0631\u0627\u0636 \u0625\u0639\u0644\u0627\u0645\u064a\u0629 \u0648\u0644\u0627 \u064a\u063a\u0646\u064a \u0639\u0646 \u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0629 \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0628\u0634\u0623\u0646 \u062d\u0627\u0644\u062a\u0643\u0645 \u0628\u0639\u064a\u0646\u0647\u0627.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0625\u0630\u0627 \u0643\u0627\u0646 \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u062c\u0648\u0647\u0631\u064a\u064b\u0627\u060c \u064a\u062c\u0628 \u0639\u0644\u0649 \u0645\u062f\u0642\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u062d\u0636\u0648\u0631 \u0627\u0644\u062c\u0631\u062f \u0627\u0644\u0641\u0639\u0644\u064a \u0645\u0627 \u0644\u0645 \u064a\u0643\u0646 \u0630\u0644\u0643 \u063a\u064a\u0631 \u0645\u0645\u0643\u0646 \u0639\u0645\u0644\u064a\u064b\u0627 (NIA-ES 501). \u0646\u0634\u0631\u062d \u0643\u064a\u0641 \u062a\u064f\u0639\u062f\u0651 \u062a\u0639\u0644\u064a\u0645\u0627\u062a \u0627\u0644\u062c\u0631\u062f\u060c \u0648\u0645\u0627 \u0627\u0644\u0630\u064a \u064a\u0641\u0639\u0644\u0647 \u0627\u0644\u0645\u062f\u0642\u0642 \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u064a\u0648\u0645\u060c \u0648\u0645\u0627\u0630\u0627 \u064a\u062d\u062f\u062b \u0625\u0630\u0627 \u0644\u0645 \u064a\u062a\u0632\u0627\u0645\u0646 \u0627\u0644\u062c\u0631\u062f \u0645\u0639 \u0627\u0644\u0625\u0642\u0641\u0627\u0644 \u0623\u0648 \u0643\u0627\u0646\u062a \u0647\u0646\u0627\u0643 \u0628\u0636\u0627\u0626\u0639 \u0644\u062f\u0649 \u0623\u0637\u0631\u0627\u0641 \u062b\u0627\u0644\u062b\u0629\u060c \u0648\u0643\u064a\u0641 \u064a\u064f\u0642\u064a\u064e\u0651\u0645 \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0648\u0641\u0642 \u0642\u0627\u0639\u062f\u0629 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0648\u0627\u0644\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0639\u0627\u0634\u0631\u0629 \u0645\u0646 \u0627\u0644\u062e\u0637\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0627\u0644\u0625\u0633\u0628\u0627\u0646\u064a\u0629 (PGC).<\/p>\n","protected":false},"author":1,"featured_media":750,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ca_meta_titulo":"\u062c\u0631\u062f \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0639\u0646\u062f \u0627\u0644\u0625\u0642\u0641\u0627\u0644 \u0648\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a","ca_meta_desc":"\u0643\u064a\u0641 \u064a\u064f\u0639\u062f\u0651 \u0627\u0644\u062c\u0631\u062f \u0627\u0644\u0641\u0639\u0644\u064a \u0644\u0644\u0645\u062e\u0632\u0648\u0646 \u0639\u0646\u062f \u0627\u0644\u0625\u0642\u0641\u0627\u0644: \u0645\u0627 \u064a\u0634\u062a\u0631\u0637\u0647 \u0645\u0639\u064a\u0627\u0631 NIA-ES 501 \u0639\u0644\u0649 \u0627\u0644\u0645\u062f\u0642\u0642\u060c \u0648\u0643\u064a\u0641 \u064a\u064f\u0642\u064a\u064e\u0651\u0645 \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0648\u0641\u0642 \u0627\u0644\u0642\u0627\u0639\u062f\u0629 \u0627\u0644\u0639\u0627\u0634\u0631\u0629 \u0645\u0646 \u0627\u0644\u062e\u0637\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0625\u0633\u0628\u0627\u0646\u064a\u0629.","footnotes":"","_elementor_version":"","_wp_page_template":""},"categories":[228],"tags":[],"class_list":["post-2352","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-228"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u062c\u0631\u062f \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0639\u0646\u062f \u0627\u0644\u0625\u0642\u0641\u0627\u0644: \u0643\u064a\u0641 \u062a\u064f\u0639\u062f\u0651\u0648\u0646\u0647 \u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a - Controlaudit<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.controlaudit.es\/ar\/blog\/%d8%ac%d8%b1%d8%af-%d8%a7%d9%84%d9%85%d8%ae%d8%b2%d9%88%d9%86-%d8%b9%d9%86%d8%af-%d8%a7%d9%84%d8%a5%d9%82%d9%81%d8%a7%d9%84\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"website\" \/>\n<meta property=\"og:title\" content=\"\u062c\u0631\u062f \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0639\u0646\u062f \u0627\u0644\u0625\u0642\u0641\u0627\u0644: \u0643\u064a\u0641 \u062a\u064f\u0639\u062f\u0651\u0648\u0646\u0647 \u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a - Controlaudit\" \/>\n<meta property=\"og:description\" content=\"\u0625\u0630\u0627 \u0643\u0627\u0646 \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u062c\u0648\u0647\u0631\u064a\u064b\u0627\u060c \u064a\u062c\u0628 \u0639\u0644\u0649 \u0645\u062f\u0642\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u062d\u0636\u0648\u0631 \u0627\u0644\u062c\u0631\u062f \u0627\u0644\u0641\u0639\u0644\u064a \u0645\u0627 \u0644\u0645 \u064a\u0643\u0646 \u0630\u0644\u0643 \u063a\u064a\u0631 \u0645\u0645\u0643\u0646 \u0639\u0645\u0644\u064a\u064b\u0627 (NIA-ES 501). \u0646\u0634\u0631\u062d \u0643\u064a\u0641 \u062a\u064f\u0639\u062f\u0651 \u062a\u0639\u0644\u064a\u0645\u0627\u062a \u0627\u0644\u062c\u0631\u062f\u060c \u0648\u0645\u0627 \u0627\u0644\u0630\u064a \u064a\u0641\u0639\u0644\u0647 \u0627\u0644\u0645\u062f\u0642\u0642 \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u064a\u0648\u0645\u060c \u0648\u0645\u0627\u0630\u0627 \u064a\u062d\u062f\u062b \u0625\u0630\u0627 \u0644\u0645 \u064a\u062a\u0632\u0627\u0645\u0646 \u0627\u0644\u062c\u0631\u062f \u0645\u0639 \u0627\u0644\u0625\u0642\u0641\u0627\u0644 \u0623\u0648 \u0643\u0627\u0646\u062a \u0647\u0646\u0627\u0643 \u0628\u0636\u0627\u0626\u0639 \u0644\u062f\u0649 \u0623\u0637\u0631\u0627\u0641 \u062b\u0627\u0644\u062b\u0629\u060c \u0648\u0643\u064a\u0641 \u064a\u064f\u0642\u064a\u064e\u0651\u0645 \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0648\u0641\u0642 \u0642\u0627\u0639\u062f\u0629 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0648\u0627\u0644\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0639\u0627\u0634\u0631\u0629 \u0645\u0646 \u0627\u0644\u062e\u0637\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0627\u0644\u0625\u0633\u0628\u0627\u0646\u064a\u0629 (PGC).\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.controlaudit.es\/ar\/blog\/%d8%ac%d8%b1%d8%af-%d8%a7%d9%84%d9%85%d8%ae%d8%b2%d9%88%d9%86-%d8%b9%d9%86%d8%af-%d8%a7%d9%84%d8%a5%d9%82%d9%81%d8%a7%d9%84\/\" \/>\n<meta property=\"og:site_name\" content=\"Controlaudit\" \/>\n<meta property=\"article:published_time\" content=\"2026-10-27T08:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-10-27T16:50:04+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/inventario-existencias-cierre-auditoria.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1600\" \/>\n\t<meta property=\"og:image:height\" content=\"1000\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"controlaudit_web\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u0643\u064f\u062a\u0628 \u0628\u0648\u0627\u0633\u0637\u0629\" \/>\n\t<meta name=\"twitter:data1\" content=\"controlaudit_web\" \/>\n<script type=\"application\/ld+json\" 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