{"id":1989,"date":"2026-10-14T14:07:17","date_gmt":"2026-10-14T12:07:17","guid":{"rendered":"https:\/\/www.controlaudit.es\/?page_id=1989"},"modified":"2026-10-21T08:54:18","modified_gmt":"2026-10-21T06:54:18","slug":"auditoria-gestio","status":"publish","type":"page","link":"https:\/\/www.controlaudit.es\/ca\/serveis\/auditoria-gestio\/","title":{"rendered":"Auditoria de gesti\u00f3"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1989\" class=\"elementor elementor-1989 elementor-29\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7f173df e-con-full ca-sec ca-hero ca-left e-flex e-con e-parent\" data-id=\"7f173df\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-20801f1 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"20801f1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-b6fc207 e-con-full ca-split e-flex e-con e-parent\" data-id=\"b6fc207\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-69e5a18 e-con-full ca-gap24 e-flex e-con e-parent\" data-id=\"69e5a18\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-95b99ca ca-crumbs elementor-widget elementor-widget-text-editor\" data-id=\"95b99ca\" 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=\"\/ca\/\">Inici<\/a> &nbsp;\/&nbsp; <a href=\"\/ca\/serveis\/\">Serveis<\/a> &nbsp;\/&nbsp; Auditoria de gesti\u00f3<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e7702ce elementor-widget elementor-widget-html\" data-id=\"e7702ce\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-pill\">Millorar <b>04<\/b><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-55639fb ca-h1 ca-md ca-dot elementor-widget elementor-widget-heading\" data-id=\"55639fb\" 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\">Auditoria de gesti\u00f3<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b0b96e ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"1b0b96e\" 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>Avaluem amb independ\u00e8ncia si la seva organitzaci\u00f3 utilitza els seus recursos amb economia, efici\u00e8ncia i efic\u00e0cia, i li proposem millores concretes en processos, control intern i control pressupostari.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a1e284b e-con-full ca-btns e-flex e-con e-parent\" data-id=\"a1e284b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6a234a7 ca-btn ca-red elementor-widget elementor-widget-button\" data-id=\"6a234a7\" 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=\"\/ca\/contacte\/\">\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\">Sol\u00b7licitar proposta \u2192<\/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-25b02aa ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"25b02aa\" 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-9695e0b elementor-widget elementor-widget-html\" data-id=\"9695e0b\" 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>\u00c0rea<\/small><b>Millorar<\/b><\/div><div><small>\u00c0mbit<\/small><b>Arreu d'Espanya<\/b><\/div><div><small>Marc<\/small><b>LAC \u00b7 enc\u00e0rrec a mida<\/b><\/div><div><small>Firma<\/small><b>ROAC n\u00fam. 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-6e4c783 e-con-full ca-sec ca-light ca-round e-flex e-con e-parent\" data-id=\"6e4c783\" data-element_type=\"container\" data-e-type=\"container\" id=\"contenido\">\n\t\t<div class=\"elementor-element elementor-element-bb48f51 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"bb48f51\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-68e081c e-con-full ca-ficha e-flex e-con e-parent\" data-id=\"68e081c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-20fab81 e-con-full ca-toc e-flex e-con e-parent\" data-id=\"20fab81\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8a7c18f elementor-widget elementor-widget-html\" data-id=\"8a7c18f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<nav aria-label=\"En aquesta p\u00e0gina\"><p>En aquesta p\u00e0gina<\/p><ul><li><a href=\"#que-es\">Qu\u00e8 \u00e9s<\/a><\/li><li><a href=\"#para-quien\">Per a qui<\/a><\/li><li><a href=\"#marco-legal\">Marc legal<\/a><\/li><li><a href=\"#incluye\">Qu\u00e8 inclou<\/a><\/li><li><a href=\"#como-trabajamos\">Com treballem<\/a><\/li><li><a href=\"#documentacion\">Documentaci\u00f3<\/a><\/li><li><a href=\"#preguntas\">Preguntes freq\u00fcents<\/a><\/li><li><a href=\"#base-legal\">Base legal<\/a><\/li><li><a href=\"#articulos\">Articles<\/a><\/li><\/ul><a class=\"ca-toc-cta\" href=\"\/ca\/contacte\/\">Sol\u00b7licitar proposta \u2192<\/a><\/nav>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cda307b e-con-full ca-ficha-main ca-gap24 e-flex e-con e-parent\" data-id=\"cda307b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-f417467 e-con-full ca-answer animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"f417467\" 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-8a9dd37 elementor-widget elementor-widget-html\" data-id=\"8a9dd37\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<b class=\"k\">En resum<\/b>L'auditoria de gesti\u00f3 analitza com es gestiona una organitzaci\u00f3: els seus processos, el seu control intern, el seu govern i el seu control pressupostari, i no nom\u00e9s les seves xifres comptables. No \u00e9s una auditoria de comptes subjecta a la Llei 22\/2015, per la qual cosa el seu informe no dona una opini\u00f3 sobre la imatge fidel (art. 2 del RLAC). \u00c9s \u00fatil en etapes de creixement, reorganitzaci\u00f3 o successi\u00f3, o abans de cercar finan\u00e7ament. En fundacions, associacions i col\u00b7legis professionals serveix com a diagn\u00f2stic de la gesti\u00f3 i dels riscos dels seus \u00f2rgans de govern.\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c3069d9 elementor-widget elementor-widget-html\" data-id=\"c3069d9\" 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>Revisat per l'equip d'auditors de Controlaudit \u00b7 Societat inscrita al ROAC amb el n\u00fam. S1604 \u00b7 Actualitzat el 13\/10\/2026<\/span><\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c121d74 elementor-widget elementor-widget-html\" data-id=\"c121d74\" 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\">En qu\u00e8 consisteix<\/h2><p>L'auditoria de gesti\u00f3 \u00e9s una eina per avaluar l'<strong>acompliment global<\/strong> d'una organitzaci\u00f3 m\u00e9s enll\u00e0 de la seva informaci\u00f3 financera. Analitza si els recursos s'utilitzen de manera <strong>eficient, efica\u00e7 i econ\u00f2mica<\/strong> i si els processos interns estan alineats amb l'estrat\u00e8gia i els objectius. Per fer-ho revisa els processos operatius, el control intern, l'organitzaci\u00f3, la presa de decisions i els indicadors de rendiment.<\/p><p>No es tracta de verificar xifres comptables, sin\u00f3 de valorar <strong>com es gestiona<\/strong> l'entitat i com pot funcionar millor. El nostre equip analitza els seus processos i defineix fluxos de treball m\u00e9s efica\u00e7os. Apliquem un enfocament de millora cont\u00ednua: revisi\u00f3 peri\u00f2dica de les operacions, reducci\u00f3 de costos d'oportunitat i racionalitzaci\u00f3. El resultat s\u00f3n <strong>recomanacions pr\u00e0ctiques i aplicables<\/strong> per millorar la productivitat, refor\u00e7ar els controls, optimitzar costos i donar suport a la direcci\u00f3 en les seves decisions estrat\u00e8giques.<\/p><p>En les <strong>entitats sense \u00e0nim de lucre i les corporacions de dret p\u00fablic<\/strong>, els \u00f2rgans de govern responen de la gesti\u00f3 de la instituci\u00f3. Per a aquestes entitats elaborem un <strong>informe de diagn\u00f2stic de gesti\u00f3<\/strong> que avalua cinc \u00e0rees:<\/p><ul><li>Gesti\u00f3 economicofinancera.<\/li><li>Transpar\u00e8ncia.<\/li><li>Compliment de la legalitat.<\/li><li>Protecci\u00f3 de dades.<\/li><li>Sistemes d'informaci\u00f3.<\/li><\/ul><p>Com que no \u00e9s una auditoria de comptes, l'informe no es pot presentar com un informe d'auditoria (<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2021-1351\" target=\"_blank\" rel=\"noopener\">art. 2.5 RLAC<\/a>).<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b8f3f01 elementor-widget elementor-widget-html\" data-id=\"b8f3f01\" 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\">Per a qui \u00e9s<\/h2><\/div><ul class=\"ca-checks\"><li>Empreses en creixement o en reorganitzaci\u00f3 que necessiten ordenar processos, responsabilitats i controls.<\/li><li>Empreses familiars en plena successi\u00f3, que volen una visi\u00f3 independent de la capacitat de gesti\u00f3 abans del relleu.<\/li><li>Empreses que preparen l'entrada d'inversors o la sol\u00b7licitud de finan\u00e7ament i volen demostrar una gesti\u00f3 s\u00f2lida.<\/li><li>Fundacions i associacions el patronat o la junta directiva de les quals vol con\u00e8ixer l'estat real de la gesti\u00f3 i reduir-ne els riscos.<\/li><li>Col\u00b7legis professionals i altres corporacions de dret p\u00fablic amb obligacions de transpar\u00e8ncia i una mem\u00f2ria anual per publicar.<\/li><li>Direccions que volen implantar un sistema de control pressupostari i fer el seguiment de les desviacions.<\/li><\/ul>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9a8679d elementor-widget elementor-widget-html\" data-id=\"9a8679d\" 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\">Marc legal<\/h2><p>Cap norma general no obliga a fer una auditoria de gesti\u00f3, per\u00f2 el diagn\u00f2stic comprova obligacions legals concretes de cada tipus d'entitat.<\/p><ul><li><strong>Col\u00b7legis professionals:<\/strong> l'<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1974-289\" target=\"_blank\" rel=\"noopener\">art. 11 de la Llei 2\/1974<\/a> els obliga a elaborar una mem\u00f2ria anual amb la seva gesti\u00f3 econ\u00f2mica i a publicar-la al seu web en el primer semestre de cada any.<\/li><li><strong>Transpar\u00e8ncia:<\/strong> la <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2013-12887\" target=\"_blank\" rel=\"noopener\">Llei 19\/2013<\/a> s'aplica a les corporacions de dret p\u00fablic en les seves activitats subjectes al dret administratiu i a les entitats privades que reben determinades quanties d'ajuts p\u00fablics.<\/li><li><strong>Fundacions i associacions:<\/strong> la <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2002-25180\" target=\"_blank\" rel=\"noopener\">Llei 50\/2002<\/a> i la <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2002-5852\" target=\"_blank\" rel=\"noopener\">Llei org\u00e0nica 1\/2002<\/a> fixen les seves obligacions comptables i de rendici\u00f3 de comptes.<\/li><\/ul><p>En cada entitat es revisa tamb\u00e9 la normativa auton\u00f2mica de fundacions, associacions i transpar\u00e8ncia que li sigui aplicable.<\/p><p><strong>An\u00e0lisi d'incompatibilitats.<\/strong> Si Controlaudit \u00e9s auditor de comptes de l'entitat, abans d'acceptar l'enc\u00e0rrec analitzem si \u00e9s compatible amb la nostra independ\u00e8ncia. La <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-8147\" target=\"_blank\" rel=\"noopener\">Llei 22\/2015<\/a> considera incompatibles, llevat d'excepcions, dos tipus de serveis (art. 16.1.b) LAC):<\/p><ul><li>L'<strong>auditoria interna<\/strong> (art. 16.1.b).3r LAC).<\/li><li>El <strong>disseny i la posada en pr\u00e0ctica de procediments de control intern<\/strong> relacionats amb la informaci\u00f3 financera (art. 16.1.b).5\u00e8 LAC).<\/li><\/ul><p>Aquests serveis nom\u00e9s es poden prestar si l'entitat assumeix la responsabilitat del sistema de control intern i aix\u00ed consta en el contracte (<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2021-1351\" target=\"_blank\" rel=\"noopener\">arts. 49 i 51 RLAC<\/a>).<\/p><\/div><div class=\"ca-table\"><table><thead><tr><th>Sup\u00f2sit<\/th><th>Norma<\/th><th>Qu\u00e8 implica<\/th><\/tr><\/thead><tbody><tr><th scope=\"row\">Col\u00b7legis professionals<\/th><td>Art. 11 Llei 2\/1974<\/td><td>Mem\u00f2ria anual amb la gesti\u00f3 econ\u00f2mica, el desglossament de despeses de personal, les retribucions de la Junta de Govern, les quotes i les queixes. S'ha de publicar al web en el primer semestre<\/td><\/tr><tr><th scope=\"row\">Corporacions de dret p\u00fablic<\/th><td>Art. 2.1.e) Llei 19\/2013<\/td><td>Obligacions de transpar\u00e8ncia en les seves activitats subjectes al dret administratiu<\/td><\/tr><tr><th scope=\"row\">Entitats privades amb ajuts p\u00fablics<\/th><td>Art. 3.b) Llei 19\/2013<\/td><td>Publicitat activa si en un any reben m\u00e9s de 100.000 \u20ac en ajuts, o si aquests suposen almenys el 40 % dels seus ingressos amb un m\u00ednim de 5.000 \u20ac<\/td><\/tr><tr><th scope=\"row\">Fundacions de compet\u00e8ncia estatal<\/th><td>Art. 25 Llei 50\/2002<\/td><td>Aprovaci\u00f3 dels comptes en sis mesos, presentaci\u00f3 al Protectorat en deu dies h\u00e0bils i pla d'actuaci\u00f3 en els \u00faltims tres mesos de l'exercici. Auditoria obligat\u00f2ria si se superen dos de tres l\u00edmits: 2.400.000 \u20ac d'actiu, 2.400.000 \u20ac d'ingressos i 50 treballadors<\/td><\/tr><tr><th scope=\"row\">Associacions<\/th><td>Art. 14 LO 1\/2002<\/td><td>Comptabilitat que mostri la imatge fidel, inventari de b\u00e9ns, llibre d'actes i aprovaci\u00f3 anual dels comptes per l'assemblea general<\/td><\/tr><tr><th scope=\"row\">Protecci\u00f3 de dades<\/th><td>RGPD i LO 3\/2018<\/td><td>Es revisa el grau de compliment com a part del diagn\u00f2stic<\/td><\/tr><tr><th scope=\"row\">Entitats a les quals tamb\u00e9 auditem els comptes<\/th><td>Art. 16.1.b).3r i 5\u00e8 LAC; arts. 49 i 51 RLAC<\/td><td>An\u00e0lisi pr\u00e8via d'incompatibilitats: l'entitat ha d'assumir la responsabilitat del control intern<\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2012a75 elementor-widget elementor-widget-html\" data-id=\"2012a75\" 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\">Qu\u00e8 inclou<\/h2><\/div><div class=\"ca-inc\"><div><h3>Entitats sense \u00e0nim de lucre<\/h3><p>Diagn\u00f2stic de gesti\u00f3 per a fundacions i associacions. Abasta la gesti\u00f3 economicofinancera, la transpar\u00e8ncia, el compliment legal, la protecci\u00f3 de dades, els sistemes d'informaci\u00f3, els \u00f2rgans de govern i l'estrat\u00e8gia. Identifiquem fortaleses i febleses i proposem millores.<\/p><\/div><div><h3>Col\u00b7legis professionals<\/h3><p>Diagn\u00f2stic adaptat a les corporacions de dret p\u00fablic: mem\u00f2ria anual, transpar\u00e8ncia, gesti\u00f3 de quotes, r\u00e8gim d'incompatibilitats i conflictes d'interessos, i riscos per a la Junta de Govern.<\/p><\/div><div><h3>Control de gesti\u00f3 i pressupostari<\/h3><p>Implantem sistemes de control pressupostari i fem el seguiment del pressupost amb an\u00e0lisi de desviacions. Inclou el control de la liquiditat i de les despeses financeres, l'an\u00e0lisi de r\u00e0tios i de masses patrimonials i l'assignaci\u00f3 de responsables per objectius.<\/p><\/div><div><h3>Revisi\u00f3 de processos i millora cont\u00ednua<\/h3><p>Analitzem els processos operatius i administratius, redissenyem els fluxos de treball i definim procediments i indicadors de rendiment per millorar l'efic\u00e0cia i l'efici\u00e8ncia.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6fd364c elementor-widget elementor-widget-html\" data-id=\"6fd364c\" 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\">Com treballem<\/h2><\/div><ol class=\"ca-steps ca-steps-n\"><li><b>01<\/b><h3>Reuni\u00f3 inicial i abast<\/h3><p>Definim amb la direcci\u00f3 o l'\u00f2rgan de govern els objectius, les \u00e0rees que es revisaran i el calendari, i analitzem les incompatibilitats si ja som els seus auditors. Es tanca en una o dues setmanes.<\/p><\/li><li><b>02<\/b><h3>Recopilaci\u00f3 d'informaci\u00f3 i entrevistes<\/h3><p>Revisem la documentaci\u00f3 interna i ens entrevistem amb els responsables de cada \u00e0rea.<\/p><\/li><li><b>03<\/b><h3>An\u00e0lisi per \u00e0rees<\/h3><p>Avaluem els processos, el control intern, el govern, la transpar\u00e8ncia, el compliment legal i els sistemes d'informaci\u00f3 en relaci\u00f3 amb bones pr\u00e0ctiques i indicadors.<\/p><\/li><li><b>04<\/b><h3>Esborrany de diagn\u00f2stic<\/h3><p>Comentem les troballes amb la direcci\u00f3 per confirmar els fets i valorar si les recomanacions s\u00f3n viables.<\/p><\/li><li><b>05<\/b><h3>Informe final i pla d'acci\u00f3<\/h3><p>Lliurem l'informe amb les recomanacions prioritzades, els responsables i els terminis proposats. El presentem a l'\u00f2rgan de govern si ens ho demana.<\/p><\/li><li><b>06<\/b><h3>Seguiment<\/h3><p>Si ho desitja, fem un seguiment peri\u00f2dic de la implantaci\u00f3 de les millores i del control pressupostari, amb informes de desviacions.<\/p><\/li><\/ol>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-afa3a8f elementor-widget elementor-widget-html\" data-id=\"afa3a8f\" 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\">Documentaci\u00f3 i lliurables<\/h2><\/div><div class=\"ca-docs\"><div><h3>Qu\u00e8 li demanarem<\/h3><ul><li>Estatuts, reglaments interns i, si escau, codi deontol\u00f2gic<\/li><li>Actes dels \u00f2rgans de govern dels dos \u00faltims exercicis<\/li><li>Organigrama, descripci\u00f3 de llocs de treball i delegacions de funcions<\/li><li>Comptes anuals i informes d'auditoria recents<\/li><li>Pressupostos i liquidacions pressupost\u00e0ries<\/li><li>Manuals de procediments i pol\u00edtiques internes<\/li><li>Contractes, convenis i subvencions rellevants<\/li><li>Registre d'activitats de tractament i documentaci\u00f3 de protecci\u00f3 de dades<\/li><li>Mem\u00f2ria anual i continguts del portal de transpar\u00e8ncia, si n'hi ha<\/li><li>Indicadors de gesti\u00f3 o quadre de comandament existents<\/li><\/ul><\/div><div><h3>Qu\u00e8 rebr\u00e0<\/h3><ul><li>Informe de diagn\u00f2stic de gesti\u00f3 amb fortaleses, febleses i riscos per \u00e0rea<\/li><li>Pla d'acci\u00f3 prioritzat, amb responsables i terminis proposats<\/li><li>Mapa de riscos i responsabilitats dels \u00f2rgans de govern<\/li><li>Model de control pressupostari i quadre de comandament amb indicadors<\/li><li>Informes peri\u00f2dics de seguiment i desviacions, si es contracten<\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-93c64e3 elementor-widget elementor-widget-html\" data-id=\"93c64e3\" 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\">Preguntes freq\u00fcents<\/h2><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b44a104 ca-faq elementor-widget elementor-widget-accordion\" data-id=\"b44a104\" 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-1891\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1891\" 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-left\" 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\">En qu\u00e8 es diferencia l'auditoria de gesti\u00f3 de l'auditoria de comptes?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1891\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1891\"><p>L&#8217;auditoria de comptes, regulada per la Llei 22\/2015, opina sobre si els comptes anuals expressen la imatge fidel. L&#8217;auditoria de gesti\u00f3 avalua com es gestiona l&#8217;organitzaci\u00f3: processos, controls, govern i pressupost. No dona una opini\u00f3 sobre els comptes i el seu informe no es pot presentar com a informe d&#8217;auditoria (art. 2.5 RLAC).<\/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-1892\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1892\" 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-left\" 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\">\u00c9s obligat\u00f2ria?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1892\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1892\"><p>Amb car\u00e0cter general, no. Per\u00f2 moltes entitats tenen obligacions que el diagn\u00f2stic ajuda a complir. Per exemple, els col\u00b7legis professionals han de publicar una mem\u00f2ria anual en el primer semestre (art. 11 Llei 2\/1974), i les entitats privades que reben determinades quanties d&#8217;ajuts p\u00fablics estan subjectes a la Llei 19\/2013 de transpar\u00e8ncia.<\/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-1893\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1893\" 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-left\" 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\">La pot fer la mateixa firma que ens audita els comptes?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1893\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1893\"><p>Dep\u00e8n de l&#8217;abast. La Llei d&#8217;auditoria considera incompatibles amb l&#8217;auditoria l&#8217;auditoria interna i el disseny de controls interns sobre la informaci\u00f3 financera, llevat que l&#8217;entitat assumeixi la responsabilitat del control intern i aix\u00ed consti en el contracte (art. 16.1.b) LAC i arts. 49 i 51 RLAC). Abans d&#8217;acceptar analitzem cada cas i, si hi ha incompatibilitat, l&#8217;hi diem.<\/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-1894\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1894\" 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-left\" 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\">Qu\u00e8 aporta a un patronat o a una junta de govern?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1894\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1894\"><p>Els dona una visi\u00f3 independent de l&#8217;estat de la gesti\u00f3, amb els punts forts que conv\u00e9 consolidar i els febles que cal corregir. Els membres dels \u00f2rgans de govern responen de la gesti\u00f3 de l&#8217;entitat, de manera que detectar a temps riscos de transpar\u00e8ncia, legalitat o protecci\u00f3 de dades redueix les seves possibles responsabilitats.<\/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-1895\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-1895\" 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-left\" 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\">Quant de temps requereix un diagn\u00f2stic de gesti\u00f3?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1895\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-1895\"><p>Dep\u00e8n de la mida de l&#8217;entitat i de les \u00e0rees revisades. A tall d&#8217;orientaci\u00f3, un diagn\u00f2stic d&#8217;una entitat mitjana sol requerir entre quatre i vuit setmanes des de la reuni\u00f3 inicial fins a l&#8217;informe final. El seguiment del control pressupostari pot ser mensual o trimestral.<\/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-1896\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-1896\" 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-left\" 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\">Qu\u00e8 \u00e9s el control pressupostari i com l'implanten?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1896\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-1896\"><p>\u00c9s el proc\u00e9s de fixar objectius econ\u00f2mics, assignar responsables, comparar peri\u00f2dicament els resultats reals amb els previstos i corregir les desviacions. Dissenyem el pressupost i els informes de seguiment, establim indicadors de liquiditat, de despeses financeres i de rendibilitat, i formem el seu equip perqu\u00e8 pugui mantenir el sistema.<\/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-1897\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-1897\" 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-left\" 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\">Les conclusions s\u00f3n confidencials?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1897\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-1897\"><p>S\u00ed. L&#8217;informe va adre\u00e7at a la direcci\u00f3 o a l&#8217;\u00f2rgan de govern que l&#8217;encarrega, i la informaci\u00f3 que ens facilita es tracta amb confidencialitat i d&#8217;acord amb la normativa de protecci\u00f3 de dades. Vost\u00e8 decideix si comparteix l&#8217;informe amb tercers, com ara entitats financeres o inversors.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"En qu\\u00e8 es diferencia l'auditoria de gesti\\u00f3 de l'auditoria de comptes?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>L&#8217;auditoria de comptes, regulada per la Llei 22\\\/2015, opina sobre si els comptes anuals expressen la imatge fidel. L&#8217;auditoria de gesti\\u00f3 avalua com es gestiona l&#8217;organitzaci\\u00f3: processos, controls, govern i pressupost. No dona una opini\\u00f3 sobre els comptes i el seu informe no es pot presentar com a informe d&#8217;auditoria (art. 2.5 RLAC).<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"\\u00c9s obligat\\u00f2ria?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Amb car\\u00e0cter general, no. Per\\u00f2 moltes entitats tenen obligacions que el diagn\\u00f2stic ajuda a complir. Per exemple, els col\\u00b7legis professionals han de publicar una mem\\u00f2ria anual en el primer semestre (art. 11 Llei 2\\\/1974), i les entitats privades que reben determinades quanties d&#8217;ajuts p\\u00fablics estan subjectes a la Llei 19\\\/2013 de transpar\\u00e8ncia.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"La pot fer la mateixa firma que ens audita els comptes?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Dep\\u00e8n de l&#8217;abast. La Llei d&#8217;auditoria considera incompatibles amb l&#8217;auditoria l&#8217;auditoria interna i el disseny de controls interns sobre la informaci\\u00f3 financera, llevat que l&#8217;entitat assumeixi la responsabilitat del control intern i aix\\u00ed consti en el contracte (art. 16.1.b) LAC i arts. 49 i 51 RLAC). Abans d&#8217;acceptar analitzem cada cas i, si hi ha incompatibilitat, l&#8217;hi diem.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Qu\\u00e8 aporta a un patronat o a una junta de govern?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Els dona una visi\\u00f3 independent de l&#8217;estat de la gesti\\u00f3, amb els punts forts que conv\\u00e9 consolidar i els febles que cal corregir. Els membres dels \\u00f2rgans de govern responen de la gesti\\u00f3 de l&#8217;entitat, de manera que detectar a temps riscos de transpar\\u00e8ncia, legalitat o protecci\\u00f3 de dades redueix les seves possibles responsabilitats.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Quant de temps requereix un diagn\\u00f2stic de gesti\\u00f3?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Dep\\u00e8n de la mida de l&#8217;entitat i de les \\u00e0rees revisades. A tall d&#8217;orientaci\\u00f3, un diagn\\u00f2stic d&#8217;una entitat mitjana sol requerir entre quatre i vuit setmanes des de la reuni\\u00f3 inicial fins a l&#8217;informe final. El seguiment del control pressupostari pot ser mensual o trimestral.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Qu\\u00e8 \\u00e9s el control pressupostari i com l'implanten?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>\\u00c9s el proc\\u00e9s de fixar objectius econ\\u00f2mics, assignar responsables, comparar peri\\u00f2dicament els resultats reals amb els previstos i corregir les desviacions. Dissenyem el pressupost i els informes de seguiment, establim indicadors de liquiditat, de despeses financeres i de rendibilitat, i formem el seu equip perqu\\u00e8 pugui mantenir el sistema.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Les conclusions s\\u00f3n confidencials?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>S\\u00ed. L&#8217;informe va adre\\u00e7at a la direcci\\u00f3 o a l&#8217;\\u00f2rgan de govern que l&#8217;encarrega, i la informaci\\u00f3 que ens facilita es tracta amb confidencialitat i d&#8217;acord amb la normativa de protecci\\u00f3 de dades. Vost\\u00e8 decideix si comparteix l&#8217;informe amb tercers, com ara entitats financeres o inversors.<\\\/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-124e73e elementor-widget elementor-widget-html\" data-id=\"124e73e\" 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\">Base legal<\/h2><p>Normes citades en aquesta p\u00e0gina, enlla\u00e7ades al seu text oficial:<\/p><\/div><ul class=\"ca-law\"><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1974-289\" target=\"_blank\" rel=\"noopener\">Llei 2\/1974, de 13 de febrer, sobre col\u00b7legis professionals (art. 11)<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2013-12887\" target=\"_blank\" rel=\"noopener\">Llei 19\/2013, de transpar\u00e8ncia, acc\u00e9s a la informaci\u00f3 p\u00fablica i bon govern<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2002-25180\" target=\"_blank\" rel=\"noopener\">Llei 50\/2002, de 26 de desembre, de fundacions (art. 25)<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2002-5852\" target=\"_blank\" rel=\"noopener\">Llei org\u00e0nica 1\/2002, reguladora del dret d'associaci\u00f3 (art. 14)<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2018-16673\" target=\"_blank\" rel=\"noopener\">Llei org\u00e0nica 3\/2018, de protecci\u00f3 de dades personals i garantia dels drets digitals<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-8147\" target=\"_blank\" rel=\"noopener\">Llei 22\/2015, de 20 de juliol, d'auditoria de comptes (art. 16, incompatibilitats)<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2021-1351\" target=\"_blank\" rel=\"noopener\">Reial decret 2\/2021, Reglament de desplegament de la Llei d'auditoria de comptes (arts. 2, 49 i 51)<\/a><\/li><\/ul><p class=\"ca-note\">Informaci\u00f3 general actualitzada a 13\/10\/2026. No substitueix l'an\u00e0lisi del seu cas concret.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1606704 ca-rel-w elementor-widget elementor-widget-shortcode\" data-id=\"1606704\" 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\">Articles relacionats<\/h2><\/div><div class=\"ca-rel\"><a href=\"https:\/\/www.controlaudit.es\/ca\/blog\/control-financer-ajuntaments-auditors-privats\/\"><small>01\/10\/2026 \u00b7 Sector p\u00fablic i economia social<\/small><b>Control financer en ajuntaments: quan hi pot col\u00b7laborar un auditor privat<\/b><span>Llegir l&#039;article \u2192<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/ca\/blog\/auditoria-fundacions-associacions-comunitat-valenciana\/\"><small>29\/09\/2026 \u00b7 Sector p\u00fablic i economia social<\/small><b>Auditoria de fundacions i associacions a la Comunitat Valenciana: quan \u00e9s obligat\u00f2ria<\/b><span>Llegir l&#039;article \u2192<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/ca\/blog\/auditoria-cooperatives-comunitat-valenciana\/\"><small>28\/09\/2026 \u00b7 Sector p\u00fablic i economia social<\/small><b>Auditoria de cooperatives a la Comunitat Valenciana: habitatges, agroaliment\u00e0ries i canvis del 2025<\/b><span>Llegir l&#039;article \u2192<\/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-7347d2f e-con-full ca-sec e-flex e-con e-parent\" data-id=\"7347d2f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-eeafb46 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"eeafb46\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-915dfc0 e-con-full ca-mb56 e-flex e-con e-parent\" data-id=\"915dfc0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-198562b ca-eyebrow elementor-widget elementor-widget-heading\" data-id=\"198562b\" 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\">Serveis relacionats<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b36a49c ca-h2 elementor-widget elementor-widget-heading\" data-id=\"b36a49c\" 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\">Tamb\u00e9 li pot interessar<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-41e191c e-con-full ca-grid3 e-flex e-con e-parent\" data-id=\"41e191c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-02b3d3b e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"02b3d3b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ca\/serveis\/auditoria-serveis\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-90c59ad elementor-widget elementor-widget-html\" data-id=\"90c59ad\" 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 2v7a3 3 0 006 0V2M6 2v20M21 15V2a5 5 0 00-5 5v6h5zm0 0v7\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bf78691 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"bf78691\" 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\">Auditoria de serveis<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-790b136 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"790b136\" 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>Avaluaci\u00f3 de serveis i aplicaci\u00f3 de pol\u00edtiques retributives, especialment en hoteleria i restauraci\u00f3.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aa69aa7 elementor-widget elementor-widget-html\" data-id=\"aa69aa7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Hotels, oci i restauraci\u00f3<\/span><span>Auditoria retributiva<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-84776bf ca-gowrap elementor-widget elementor-widget-html\" data-id=\"84776bf\" 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-3bf06b0 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"3bf06b0\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ca\/serveis\/elaboracio-comptes-anuals\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bb28c4e elementor-widget elementor-widget-html\" data-id=\"bb28c4e\" 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=\"M9 15l2 2 4-4\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7c7605 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"b7c7605\" 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\">Elaboraci\u00f3 de comptes anuals<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-312f407 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"312f407\" 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>Elaboraci\u00f3 professional de comptes anuals per a societats que volen elevar la qualitat de la seva informaci\u00f3 financera. Per exig\u00e8ncia legal, nom\u00e9s prestem aquest servei a entitats de les quals no som auditors.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-416fa62 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"416fa62\" 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-fc3db7b e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"fc3db7b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ca\/serveis\/auditoria-comptes-anuals\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d553f31 elementor-widget elementor-widget-html\" data-id=\"d553f31\" 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-9b8a32a ca-card-t elementor-widget elementor-widget-heading\" data-id=\"9b8a32a\" 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\">Auditoria de comptes anuals<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-425fd9c ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"425fd9c\" 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>Fem auditories d&#8217;estats financers amb els est\u00e0ndards m\u00e9s alts de qualitat i rigor professional.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6c1720a elementor-widget elementor-widget-html\" data-id=\"6c1720a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Auditoria obligat\u00f2ria<\/span><span>Auditoria volunt\u00e0ria<\/span><span>Comptes consolidats<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a8f2695 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"a8f2695\" 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-f4c2a52 e-con-full ca-cta e-flex e-con e-parent\" data-id=\"f4c2a52\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-9dc3d97 e-con-full ca-cta-box animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"9dc3d97\" 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-98fe19c ca-h2 elementor-widget elementor-widget-heading\" data-id=\"98fe19c\" 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\">Sol\u00b7liciti la seva proposta d'auditoria de gesti\u00f3<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-574d90c ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"574d90c\" 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>Expliqui&#8217;ns el seu cas i un auditor de la firma es posar\u00e0 en contacte amb vost\u00e8.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e033ae0 e-con-full ca-btns ca-center e-flex e-con e-parent\" data-id=\"e033ae0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8ec4012 ca-btn ca-white elementor-widget elementor-widget-button\" data-id=\"8ec4012\" 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=\"\/ca\/contacte\/\">\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\">Sol\u00b7licitar proposta \u2192<\/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-4dabab2 ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"4dabab2\" 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>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Diagn\u00f2stic independent de processos, control intern i pressupost per a empreses, fundacions, associacions i 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