{"id":1991,"date":"2026-10-14T14:07:17","date_gmt":"2026-10-14T12:07:17","guid":{"rendered":"https:\/\/www.controlaudit.es\/?page_id=1991"},"modified":"2026-10-21T08:54:16","modified_gmt":"2026-10-21T06:54:16","slug":"auditoria-sector-public","status":"publish","type":"page","link":"https:\/\/www.controlaudit.es\/ca\/serveis\/auditoria-sector-public\/","title":{"rendered":"Auditoria del sector p\u00fablic i suport a ens locals"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1991\" class=\"elementor elementor-1991 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=\"\/ca\/\">Inici<\/a> &nbsp;\/&nbsp; <a href=\"\/ca\/serveis\/\">Serveis<\/a> &nbsp;\/&nbsp; Auditoria del sector p\u00fablic<\/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\">Complir <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\">Auditoria del sector p\u00fablic i suport a ens locals<\/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>Col\u00b7laborem amb les intervencions en l&#8217;auditoria p\u00fablica i el control financer, i donem suport comptable i patrimonial a ajuntaments i entitats dependents.<\/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=\"\/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-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>\u00c0rea<\/small><b>Complir<\/b><\/div><div><small>\u00c0mbit<\/small><b>Arreu d'Espanya<\/b><\/div><div><small>Marc<\/small><b>NIA-ES-SP \u00b7 RD 424\/2017<\/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-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=\"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-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\">En resum<\/b>L'auditoria del sector p\u00fablic \u00e9s la verificaci\u00f3 posterior i sistem\u00e0tica de l'activitat economicofinancera de les entitats p\u00fabliques, d'acord amb les normes d'auditoria i les instruccions de la IGAE, incloses les NIA-ES-SP. En els ens locals l'exerceix la Intervenci\u00f3, que pot comptar amb firmes privades d'auditoria en els termes de l'art. 34 del RD 424\/2017. Controlaudit presta aquesta col\u00b7laboraci\u00f3 i, a m\u00e9s, assist\u00e8ncia economicocomptable i de gesti\u00f3 patrimonial a ens locals.\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>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-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\">En qu\u00e8 consisteix<\/h2><p>La Llei general pressupost\u00e0ria defineix l'<strong>auditoria p\u00fablica<\/strong> com la verificaci\u00f3, feta amb posterioritat i de manera sistem\u00e0tica, de l'activitat economicofinancera del sector p\u00fablic mitjan\u00e7ant procediments de revisi\u00f3 selectius continguts en les normes d'auditoria i les instruccions de la Intervenci\u00f3 General de l'Administraci\u00f3 de l'Estat (<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2003-21614\" target=\"_blank\" rel=\"noopener\">art. 162 de la Llei 47\/2003<\/a>). Adopta tres modalitats: <strong>regularitat comptable<\/strong>, <strong>compliment<\/strong> i <strong>operativa<\/strong> (art. 164). En l'\u00e0mbit local, el <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2017-5192\" target=\"_blank\" rel=\"noopener\">RD 424\/2017<\/a> trasllada aquest esquema al control financer, que s'exerceix mitjan\u00e7ant el control permanent i l'auditoria p\u00fablica (art. 29).<\/p><p>Les auditories de comptes del sector p\u00fablic es regeixen per les <strong>NIA-ES-SP<\/strong>, aprovades per la <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2019-15830\" target=\"_blank\" rel=\"noopener\">Resoluci\u00f3 de la IGAE de 25\/10\/2019<\/a>, juntament amb les seves notes explicatives i el Codi d'\u00e8tica per a l'auditoria p\u00fablica. Les entitats del sector p\u00fablic queden fora de l'auditoria obligat\u00f2ria de la Llei d'auditoria de comptes, llevat de les societats mercantils p\u00fabliques (<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-8147\" target=\"_blank\" rel=\"noopener\">DA 1a.2 de la Llei 22\/2015<\/a>): el seu control correspon als \u00f2rgans de control intern, que es poden recolzar en firmes privades.<\/p><p>Controlaudit Auditores Certificados (ROAC n\u00fam. S1604) col\u00b7labora amb les intervencions locals i auton\u00f2miques, sempre sota les seves instruccions, en auditories de comptes, de compliment i operatives, i en el control de subvencions. A m\u00e9s, prestem <strong>assist\u00e8ncia en mat\u00e8ria econ\u00f2mica i comptable<\/strong> i de <strong>gesti\u00f3 patrimonial<\/strong> a ens locals de tot Espanya.<\/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\">Per a qui \u00e9s<\/h2><\/div><ul class=\"ca-checks\"><li>Intervencions d'ajuntaments i diputacions que necessiten mitjans externs per complir el pla anual de control financer.<\/li><li>Societats mercantils locals, organismes aut\u00f2noms, consorcis i fundacions p\u00fabliques els comptes dels quals s'han d'auditar en el marc del control intern.<\/li><li>Ajuntaments que necessiten suport per preparar el Compte General, el pressupost i la seva liquidaci\u00f3 o la informaci\u00f3 que trameten a altres administracions.<\/li><li>Ens locals amb l'inventari de b\u00e9ns desactualitzat o sense conciliar amb la comptabilitat.<\/li><li>Universitats i entitats p\u00fabliques que han de justificar subvencions o projectes finan\u00e7ats amb fons europeus, estatals o auton\u00f2mics.<\/li><li>\u00d2rgans de control auton\u00f2mics o estatals que demanen col\u00b7laboraci\u00f3 privada per executar el seu pla anual d'auditories.<\/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\">Marc legal<\/h2><p>El <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2004-4214\" target=\"_blank\" rel=\"noopener\">text ref\u00f3s de la Llei reguladora de les hisendes locals<\/a> atribueix als ens locals el control intern de la seva gesti\u00f3 econ\u00f2mica, dels seus organismes aut\u00f2noms i de les seves societats mercantils, en les modalitats de funci\u00f3 interventora, control financer (inclosa l'auditoria de comptes de les entitats que es determinin) i control d'efic\u00e0cia (art. 213). El RD 424\/2017 el desplega: l'\u00f2rgan interventor ha d'assegurar, amb mitjans propis o externs, el control efectiu d'almenys el 80 % del pressupost general consolidat, i arribar al 100 % en tres exercicis consecutius sobre la base d'una an\u00e0lisi de riscos (art. 4.3).<\/p><p>L'<strong>art. 34 del RD 424\/2017<\/strong> permet que l'ens local, a proposta de l'\u00f2rgan interventor, contracti firmes privades d'auditoria, que s'han d'ajustar a les seves instruccions. Hi fixa l\u00edmits: contracte m\u00e0xim de dos anys prorrogable segons la legislaci\u00f3 de contractes, un m\u00e0xim de vuit anys de treballs sobre una mateixa entitat i dos anys d'espera despr\u00e9s d'aquest per\u00edode. Tampoc no es pot contractar qui, en el mateix any o l'anterior, hagi fet altres treballs per a l'entitat sobre les \u00e0rees sobre les quals s'ha de pronunciar.<\/p><p>En el sector p\u00fablic estatal, la IGAE pot demanar la col\u00b7laboraci\u00f3 de societats d'auditoria per executar el seu pla anual d'auditories, amb subjecci\u00f3 a les seves normes sobre independ\u00e8ncia (<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2003-21614\" target=\"_blank\" rel=\"noopener\">DA 2a de la Llei 47\/2003<\/a>). En gesti\u00f3 patrimonial, el <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1986-17958\" target=\"_blank\" rel=\"noopener\">Reglament de b\u00e9ns de les entitats locals<\/a> obliga a formar inventari de tots els b\u00e9ns i drets (art. 17), a rectificar-lo cada any i a comprovar-lo quan es renova la corporaci\u00f3 (art. 33).<\/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\">Auditoria p\u00fablica en ens locals<\/th><td>Art. 29 RD 424\/2017<\/td><td>Auditoria de comptes, de compliment i operativa segons les normes i instruccions de la IGAE.<\/td><\/tr><tr><th scope=\"row\">Col\u00b7laboraci\u00f3 de firmes privades amb la Intervenci\u00f3 local<\/th><td>Art. 34 RD 424\/2017<\/td><td>A proposta de l'interventor i sota les seves instruccions; m\u00e0xim 2 anys prorrogables i 8 anys sobre la mateixa entitat.<\/td><\/tr><tr><th scope=\"row\">Cobertura m\u00ednima del control<\/th><td>Art. 4.3 RD 424\/2017<\/td><td>Control efectiu del 80 % del pressupost consolidat i del 100 % en tres exercicis.<\/td><\/tr><tr><th scope=\"row\">Normes t\u00e8cniques d'auditoria de comptes del sector p\u00fablic<\/th><td>Resoluci\u00f3 IGAE de 25\/10\/2019<\/td><td>Aplicaci\u00f3 de les NIA-ES-SP, les seves notes explicatives i el Codi d'\u00e8tica.<\/td><\/tr><tr><th scope=\"row\">Compte General de l'ens local<\/th><td>Arts. 208 a 212 TRLRHL<\/td><td>Rendici\u00f3 abans del 15 de maig, informe de la Comissi\u00f3 Especial de Comptes abans de l'1 de juny i aprovaci\u00f3 pel Ple abans de l'1 d'octubre.<\/td><\/tr><tr><th scope=\"row\">Inventari de b\u00e9ns<\/th><td>Arts. 17 i 33 RBEL<\/td><td>Inventari de tots els b\u00e9ns i drets, rectificaci\u00f3 anual i comprovaci\u00f3 quan es renova la corporaci\u00f3.<\/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\">Qu\u00e8 inclou<\/h2><\/div><div class=\"ca-inc\"><div><h3>Auditoria p\u00fablica i control financer<\/h3><p>Col\u00b7laboraci\u00f3 amb la Intervenci\u00f3 en auditories de comptes d'entitats dependents, auditories de compliment i operatives, i suport en el control permanent incl\u00f2s en el pla anual de control financer.<\/p><\/div><div><h3>Control de subvencions<\/h3><p>Revisi\u00f3 de comptes justificatius de subvencions finan\u00e7ades amb fons europeus, estatals o auton\u00f2mics concedides a corporacions locals i universitats. M\u00e9s informaci\u00f3 a <a href=\"\/ca\/serveis\/auditoria-subvencions\/\">auditoria de subvencions<\/a>.<\/p><\/div><div><h3>Assist\u00e8ncia econ\u00f2mica i comptable a ens locals<\/h3><p>Suport als serveis econ\u00f2mics en la preparaci\u00f3 del Compte General, l'elaboraci\u00f3 del pressupost i la seva liquidaci\u00f3, les operacions d'obertura, tancament i regularitzaci\u00f3 comptable i la tramesa d'informaci\u00f3 comptable, pressupost\u00e0ria i econ\u00f2mica al Ministeri d'Hisenda, a l'\u00f2rgan de control extern auton\u00f2mic i a la comunitat aut\u00f2noma corresponent.<\/p><\/div><div><h3>Gesti\u00f3 patrimonial d'ens locals<\/h3><p>Disseny de manuals de normes i procediments, formaci\u00f3 o actualitzaci\u00f3 de l'inventari de b\u00e9ns, integraci\u00f3 de l'inventari amb la comptabilitat, millora dels sistemes d'informaci\u00f3 i formaci\u00f3 del personal.<\/p><\/div><div><h3>Acompanyament a \u00f2rgans de control<\/h3><p>Suport a intervencions generals, estatal i auton\u00f2miques, en l'execuci\u00f3 del seu pla anual de control financer o d'auditories, quan demanen col\u00b7laboraci\u00f3 privada.<\/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\">Com treballem<\/h2><\/div><ol class=\"ca-steps ca-steps-n\"><li><b>01<\/b><h3>Definici\u00f3 de l'enc\u00e0rrec amb la Intervenci\u00f3<\/h3><p>Partim del pla anual de control financer o de la necessitat concreta dels serveis econ\u00f2mics i concretem l'abast, la modalitat d'auditoria i les entitats afectades.<\/p><\/li><li><b>02<\/b><h3>Contractaci\u00f3 p\u00fablica<\/h3><p>L'enc\u00e0rrec es formalitza d'acord amb la legislaci\u00f3 de contractes del sector p\u00fablic i els l\u00edmits de l'art. 34 del RD 424\/2017. Abans de presentar l'oferta comprovem la nostra independ\u00e8ncia respecte de l'entitat.<\/p><\/li><li><b>03<\/b><h3>Planificaci\u00f3 i an\u00e0lisi de riscos<\/h3><p>Revisem l'entorn de control, la normativa aplicable i els riscos de l'entitat, i acordem amb la Intervenci\u00f3 el programa de treball.<\/p><\/li><li><b>04<\/b><h3>Execuci\u00f3 del treball<\/h3><p>Apliquem els procediments de les NIA-ES-SP i les instruccions de l'\u00f2rgan interventor, o fem els treballs comptables i patrimonials acordats. El termini dep\u00e8n de l'abast i del calendari del pla.<\/p><\/li><li><b>05<\/b><h3>Informe i seguiment<\/h3><p>Lliurem l'esborrany a la Intervenci\u00f3, que \u00e9s la responsable dels informes de control, i donem suport al seguiment de les recomanacions i mesures correctores.<\/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\">Documentaci\u00f3 i lliurables<\/h2><\/div><div class=\"ca-docs\"><div><h3>Qu\u00e8 li demanarem<\/h3><ul><li>Pla anual de control financer i, si escau, normes internes de control de l'entitat.<\/li><li>Pressupost, liquidaci\u00f3 i Compte General dels exercicis afectats.<\/li><li>Comptes anuals de les societats, organismes i consorcis dependents.<\/li><li>Inventari de b\u00e9ns i drets i la seva conciliaci\u00f3 amb la comptabilitat.<\/li><li>Expedients de contractaci\u00f3, subvencions i despeses seleccionats.<\/li><li>Informes previs de la Intervenci\u00f3, de la Sindicatura de Comptes o del Tribunal de Comptes.<\/li><li>Organigrama, delegacions i procediments de gesti\u00f3 economicofinancera.<\/li><\/ul><\/div><div><h3>Qu\u00e8 rebr\u00e0<\/h3><ul><li>Esborranys d'informes d'auditoria de comptes, de compliment o operativa per a la Intervenci\u00f3.<\/li><li>Papers de treball d'acord amb les NIA-ES-SP i les instruccions de l'\u00f2rgan interventor.<\/li><li>Compte General, pressupost o liquidaci\u00f3 preparats amb els serveis econ\u00f2mics, segons l'enc\u00e0rrec.<\/li><li>Inventari de b\u00e9ns actualitzat, manual de procediments patrimonials i conciliaci\u00f3 amb la comptabilitat.<\/li><li>Informe de recomanacions i pla de mesures correctores.<\/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\">Preguntes freq\u00fcents<\/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-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\">Un ajuntament pot contractar una firma privada per al control financer?<\/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>S\u00ed. L&#8217;art. 34 del RD 424\/2017 permet que l&#8217;ens local, a proposta de l&#8217;\u00f2rgan interventor, contracti firmes privades d&#8217;auditoria perqu\u00e8 col\u00b7laborin en l&#8217;auditoria p\u00fablica. La firma actua sota les instruccions de l&#8217;interventor, que continua sent el responsable del control.<\/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-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 pot durar la col\u00b7laboraci\u00f3?<\/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>Cada contracte t\u00e9 un termini m\u00e0xim de dos anys, prorrogable segons la legislaci\u00f3 de contractes del sector p\u00fablic. No es poden superar vuit anys de treballs sobre una mateixa entitat mitjan\u00e7ant contractes successius, i despr\u00e9s cal esperar dos anys per tornar a contractar la mateixa firma.<\/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-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 s\u00f3n les NIA-ES-SP?<\/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>S\u00f3n les Normes internacionals d&#8217;auditoria adaptades al sector p\u00fablic espanyol, aprovades per la Resoluci\u00f3 de la IGAE de 25\/10\/2019 juntament amb les seves notes explicatives i el Codi d&#8217;\u00e8tica per a l&#8217;auditoria p\u00fablica. S&#8217;apliquen a les auditories de comptes del sector p\u00fablic.<\/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-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\">Quines modalitats d'auditoria p\u00fablica hi ha?<\/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>La Llei 47\/2003 distingeix l&#8217;auditoria de regularitat comptable, la de compliment i l&#8217;operativa (art. 164). En l&#8217;\u00e0mbit local, l&#8217;art. 29 del RD 424\/2017 es refereix a l&#8217;auditoria de comptes, la de compliment i l&#8217;operativa.<\/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-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 societats municipals s'auditen d'acord amb la Llei d'auditoria de comptes?<\/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>La DA 1a.2 de la Llei 22\/2015 exclou les entitats del sector p\u00fablic del seu r\u00e8gim d&#8217;auditoria obligat\u00f2ria, llevat de les societats mercantils p\u00fabliques. Les societats municipals, a m\u00e9s, estan subjectes al control financer de la Intervenci\u00f3. Conv\u00e9 analitzar cada entitat dependent.<\/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-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 inclou l'assist\u00e8ncia econ\u00f2mica i comptable?<\/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>Suport als serveis econ\u00f2mics en el Compte General, el pressupost i la seva liquidaci\u00f3, el tancament i l&#8217;obertura comptable, la regularitzaci\u00f3 de saldos i la tramesa d&#8217;informaci\u00f3 a altres administracions. El treball s&#8217;adapta als mitjans de cada ajuntament.<\/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-1317\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-1317\" 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\">Per qu\u00e8 \u00e9s important l'inventari de b\u00e9ns?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1317\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-1317\"><p>El Reglament de b\u00e9ns de les entitats locals obliga a mantenir un inventari de tots els b\u00e9ns i drets, a rectificar-lo cada any i a comprovar-lo quan es renova la corporaci\u00f3. Sense un inventari conciliat amb la comptabilitat, el balan\u00e7 no reflecteix fidelment el patrimoni.<\/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-1318\" class=\"elementor-tab-title\" data-tab=\"8\" role=\"button\" aria-controls=\"elementor-tab-content-1318\" 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\">Treballen per a entitats de qualsevol comunitat aut\u00f2noma?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1318\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"8\" role=\"region\" aria-labelledby=\"elementor-tab-title-1318\"><p>S\u00ed. Col\u00b7laborem amb entitats p\u00fabliques de tot Espanya i adaptem el treball a la normativa auton\u00f2mica aplicable en cada cas. <a href=\"\/ca\/contacte\/\">Contacti amb nosaltres<\/a> per estudiar el seu cas.<\/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\":\"Un ajuntament pot contractar una firma privada per al control financer?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>S\\u00ed. L&#8217;art. 34 del RD 424\\\/2017 permet que l&#8217;ens local, a proposta de l&#8217;\\u00f2rgan interventor, contracti firmes privades d&#8217;auditoria perqu\\u00e8 col\\u00b7laborin en l&#8217;auditoria p\\u00fablica. La firma actua sota les instruccions de l&#8217;interventor, que continua sent el responsable del control.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Quant de temps pot durar la col\\u00b7laboraci\\u00f3?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Cada contracte t\\u00e9 un termini m\\u00e0xim de dos anys, prorrogable segons la legislaci\\u00f3 de contractes del sector p\\u00fablic. No es poden superar vuit anys de treballs sobre una mateixa entitat mitjan\\u00e7ant contractes successius, i despr\\u00e9s cal esperar dos anys per tornar a contractar la mateixa firma.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Qu\\u00e8 s\\u00f3n les NIA-ES-SP?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>S\\u00f3n les Normes internacionals d&#8217;auditoria adaptades al sector p\\u00fablic espanyol, aprovades per la Resoluci\\u00f3 de la IGAE de 25\\\/10\\\/2019 juntament amb les seves notes explicatives i el Codi d&#8217;\\u00e8tica per a l&#8217;auditoria p\\u00fablica. S&#8217;apliquen a les auditories de comptes del sector p\\u00fablic.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Quines modalitats d'auditoria p\\u00fablica hi ha?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>La Llei 47\\\/2003 distingeix l&#8217;auditoria de regularitat comptable, la de compliment i l&#8217;operativa (art. 164). En l&#8217;\\u00e0mbit local, l&#8217;art. 29 del RD 424\\\/2017 es refereix a l&#8217;auditoria de comptes, la de compliment i l&#8217;operativa.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Les societats municipals s'auditen d'acord amb la Llei d'auditoria de comptes?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>La DA 1a.2 de la Llei 22\\\/2015 exclou les entitats del sector p\\u00fablic del seu r\\u00e8gim d&#8217;auditoria obligat\\u00f2ria, llevat de les societats mercantils p\\u00fabliques. Les societats municipals, a m\\u00e9s, estan subjectes al control financer de la Intervenci\\u00f3. Conv\\u00e9 analitzar cada entitat dependent.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Qu\\u00e8 inclou l'assist\\u00e8ncia econ\\u00f2mica i comptable?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Suport als serveis econ\\u00f2mics en el Compte General, el pressupost i la seva liquidaci\\u00f3, el tancament i l&#8217;obertura comptable, la regularitzaci\\u00f3 de saldos i la tramesa d&#8217;informaci\\u00f3 a altres administracions. El treball s&#8217;adapta als mitjans de cada ajuntament.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Per qu\\u00e8 \\u00e9s important l'inventari de b\\u00e9ns?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>El Reglament de b\\u00e9ns de les entitats locals obliga a mantenir un inventari de tots els b\\u00e9ns i drets, a rectificar-lo cada any i a comprovar-lo quan es renova la corporaci\\u00f3. Sense un inventari conciliat amb la comptabilitat, el balan\\u00e7 no reflecteix fidelment el patrimoni.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Treballen per a entitats de qualsevol comunitat aut\\u00f2noma?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>S\\u00ed. Col\\u00b7laborem amb entitats p\\u00fabliques de tot Espanya i adaptem el treball a la normativa auton\\u00f2mica aplicable en cada cas. <a href=\\\"\\\/ca\\\/contacte\\\/\\\">Contacti amb nosaltres<\\\/a> per estudiar el seu cas.<\\\/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\">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-2003-21614\" target=\"_blank\" rel=\"noopener\">Llei 47\/2003, de 26 de novembre, general pressupost\u00e0ria<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2017-5192\" target=\"_blank\" rel=\"noopener\">Reial decret 424\/2017, de 28 d'abril, pel qual es regula el r\u00e8gim jur\u00eddic del control intern en les entitats del sector p\u00fablic local<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2004-4214\" target=\"_blank\" rel=\"noopener\">Reial decret legislatiu 2\/2004, de 5 de mar\u00e7, text ref\u00f3s de la Llei reguladora de les hisendes locals<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2019-15830\" target=\"_blank\" rel=\"noopener\">Resoluci\u00f3 de 25 d'octubre de 2019, de la IGAE, d'adaptaci\u00f3 de les normes d'auditoria del sector p\u00fablic a les NIA (NIA-ES-SP)<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1986-17958\" target=\"_blank\" rel=\"noopener\">Reial decret 1372\/1986, de 13 de juny, Reglament de b\u00e9ns de les entitats locals<\/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<\/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-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\">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-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\">Serveis relacionats<\/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\">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-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=\"\/ca\/serveis\/auditoria-comptes-anuals\/\">\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\">Auditoria de comptes anuals<\/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>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-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>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-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=\"\/ca\/serveis\/informes-especials\/\">\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\">Informes especials<\/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>\u00c0mplia gamma d&#8217;informes especials i serveis d&#8217;assegurament adaptats a les seves necessitats.<\/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>Revisi\u00f3 limitada (ISRE 2400)<\/span><span>Procediments acordats (ISRS 4400)<\/span><span>Ampliaci\u00f3 i reducci\u00f3 de capital<\/span><span>Compensaci\u00f3 de cr\u00e8dits<\/span><span>Aportacions no diner\u00e0ries<\/span><span>Transformaci\u00f3 de societats<\/span><span>Fusions i escissions<\/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=\"\/ca\/serveis\/verificacio-sostenibilitat\/\">\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\">Sostenibilitat i informaci\u00f3 no financera<\/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>Verificaci\u00f3 d&#8217;informaci\u00f3 sobre sostenibilitat d&#8217;acord amb la normativa vigent.<\/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>Informes de sostenibilitat (CSRD)<\/span><span>Estat d'informaci\u00f3 no financera (Llei 11\/2018)<\/span><span>Verificaci\u00f3 independent 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\">Sol\u00b7liciti la seva proposta d'auditoria del sector p\u00fablic<\/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>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-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\" 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-9f1f41c ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"9f1f41c\" 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>Col\u00b7laboraci\u00f3 amb la Intervenci\u00f3 en auditoria p\u00fablica i control financer (RD 424\/2017, NIA-ES-SP) i assist\u00e8ncia comptable i patrimonial a ens locals.<\/p>\n","protected":false},"author":1,"featured_media":307,"parent":1973,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":"","_elementor_version":"4.3.4","_wp_page_template":"elementor_header_footer"},"class_list":["post-1991","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Auditoria del sector p\u00fablic a Espanya | Controlaudit<\/title>\n<meta name=\"description\" content=\"Col\u00b7laboraci\u00f3 amb la Intervenci\u00f3 en auditoria p\u00fablica i control financer (RD 424\/2017, NIA-ES-SP) i assist\u00e8ncia comptable i patrimonial a ens locals.\" \/>\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\/ca\/serveis\/auditoria-sector-public\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"website\" \/>\n<meta property=\"og:title\" content=\"Auditoria del sector p\u00fablic a Espanya | Controlaudit\" \/>\n<meta property=\"og:description\" content=\"Col\u00b7laboraci\u00f3 amb la Intervenci\u00f3 en auditoria p\u00fablica i control financer (RD 424\/2017, NIA-ES-SP) i assist\u00e8ncia comptable i patrimonial a ens locals.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.controlaudit.es\/ca\/serveis\/auditoria-sector-public\/\" \/>\n<meta property=\"og:site_name\" content=\"Controlaudit\" \/>\n<meta property=\"article:modified_time\" content=\"2026-10-21T06:54:16+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/nuevos-umbrales-auditoria-proyecto-ley.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=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/serveis\\\/auditoria-sector-public\\\/\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/serveis\\\/auditoria-sector-public\\\/\",\"name\":\"Auditoria del sector p\u00fablic a Espanya | Controlaudit\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/serveis\\\/auditoria-sector-public\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/serveis\\\/auditoria-sector-public\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/nuevos-umbrales-auditoria-proyecto-ley.jpg\",\"datePublished\":\"2026-10-14T12:07:17+00:00\",\"dateModified\":\"2026-10-21T06:54:16+00:00\",\"description\":\"Col\u00b7laboraci\u00f3 amb la Intervenci\u00f3 en auditoria p\u00fablica i control financer (RD 424\\\/2017, NIA-ES-SP) i assist\u00e8ncia comptable i patrimonial a ens locals.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/serveis\\\/auditoria-sector-public\\\/#breadcrumb\"},\"inLanguage\":\"ca\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/serveis\\\/auditoria-sector-public\\\/\"]}],\"publisher\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/#organization\"}},{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/serveis\\\/auditoria-sector-public\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/nuevos-umbrales-auditoria-proyecto-ley.jpg\",\"contentUrl\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/nuevos-umbrales-auditoria-proyecto-ley.jpg\",\"width\":1600,\"height\":1000,\"caption\":\"Fa\u00e7ana neocl\u00e0ssica amb columnes d'un edifici institucional\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/serveis\\\/auditoria-sector-public\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Serveis\",\"item\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/serveis\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Auditoria del sector p\u00fablic i suport a ens locals\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/#website\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/\",\"name\":\"Controlaudit\",\"description\":\"Auditores de cuentas en Espa\u00f1a\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ca\"},{\"@type\":[\"Organization\",\"AccountingService\"],\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/#organization\",\"name\":\"Controlaudit\",\"alternateName\":[\"ControlAudit\",\"Controlaudit Auditores\"],\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/icono-controlaudit.png\",\"contentUrl\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/icono-controlaudit.png\",\"width\":310,\"height\":310,\"caption\":\"Controlaudit Auditores Certificados\",\"inLanguage\":\"ca\"},\"image\":[{\"@type\":\"ImageObject\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/icono-controlaudit.png\",\"contentUrl\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/icono-controlaudit.png\",\"width\":310,\"height\":310,\"caption\":\"Controlaudit Auditores Certificados\",\"inLanguage\":\"ca\"},{\"@type\":\"ImageObject\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/logo-controlaudit-transparente.png\",\"contentUrl\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/logo-controlaudit-transparente.png\",\"width\":415,\"height\":96,\"caption\":\"Controlaudit Auditores Certificados\",\"inLanguage\":\"ca\"}],\"legalName\":\"Controlaudit Auditores Certificados, S.L.\",\"description\":\"Societat d'auditoria de comptes inscrita al ROAC (n\u00fam. S1604) que presta serveis arreu d'Espanya. Auditoria de comptes, subvencions, sector p\u00fablic, informes especials, due diligence, valoracions, proves pericials i sostenibilitat.\",\"taxID\":\"B53821252\",\"vatID\":\"ESB53821252\",\"identifier\":[{\"@type\":\"PropertyValue\",\"propertyID\":\"ROAC\",\"name\":\"Registro Oficial de Auditores de Cuentas\",\"value\":\"S1604\"},{\"@type\":\"PropertyValue\",\"propertyID\":\"NIF\",\"value\":\"B53821252\"}],\"telephone\":\"+34 965 929 757\",\"email\":\"alicante.murcia@controlaudit.es\",\"address\":{\"@type\":\"PostalAddress\",\"streetAddress\":\"Avda. Maisonnave, 30, 1.\u00ba B\",\"postalCode\":\"03003\",\"addressLocality\":\"Alicante\",\"addressRegion\":\"Alicante\",\"addressCountry\":\"ES\"},\"hasMap\":\"https:\\\/\\\/www.google.com\\\/maps\\\/search\\\/?api=1&query=Avenida%20Maisonnave%2030%2C%2003003%20Alicante\",\"areaServed\":[{\"@type\":\"Country\",\"name\":\"Espa\u00f1a\"}],\"openingHoursSpecification\":[{\"@type\":\"OpeningHoursSpecification\",\"dayOfWeek\":[\"Monday\",\"Tuesday\",\"Wednesday\",\"Thursday\",\"Friday\"],\"opens\":\"09:00\",\"closes\":\"14:00\"},{\"@type\":\"OpeningHoursSpecification\",\"dayOfWeek\":[\"Monday\",\"Tuesday\",\"Wednesday\",\"Thursday\",\"Friday\"],\"opens\":\"16:00\",\"closes\":\"19:00\"}],\"contactPoint\":[{\"@type\":\"ContactPoint\",\"contactType\":\"customer service\",\"telephone\":\"+34 965 929 757\",\"email\":\"alicante.murcia@controlaudit.es\",\"areaServed\":\"ES\",\"availableLanguage\":[\"es\"]}],\"knowsLanguage\":[\"es\"],\"knowsAbout\":[\"Auditor\u00eda de cuentas\",\"Auditor\u00eda de cuentas anuales\",\"Auditor\u00eda de subvenciones\",\"Auditor\u00eda del sector p\u00fablico\",\"Normas Internacionales de Auditor\u00eda adaptadas para su aplicaci\u00f3n en Espa\u00f1a (NIA-ES)\",\"Plan General de Contabilidad\",\"Ley 22\\\/2015 de Auditor\u00eda de Cuentas\",\"Due diligence\",\"Valoraci\u00f3n de empresas\",\"Planes de viabilidad\",\"Reestructuraci\u00f3n empresarial\",\"Pericial econ\u00f3mica\",\"Informes especiales mercantiles\",\"Estado de informaci\u00f3n no financiera\",\"Sostenibilidad corporativa\"],\"currenciesAccepted\":\"EUR\",\"paymentAccepted\":\"Transferencia bancaria\",\"hasOfferCatalog\":{\"@type\":\"OfferCatalog\",\"name\":\"Serveis d'auditoria i consultoria\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/servicios\\\/\",\"itemListElement\":[{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/serveis\\\/auditoria-comptes-anuals\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/serveis\\\/elaboracio-comptes-anuals\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/serveis\\\/auditoria-subvencions\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/serveis\\\/informes-especials\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/serveis\\\/auditoria-gestio\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/serveis\\\/auditoria-serveis\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/serveis\\\/auditoria-sector-public\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/serveis\\\/due-diligence\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/serveis\\\/valoracio-empreses\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/serveis\\\/plans-viabilitat\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/serveis\\\/proves-pericials\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/serveis\\\/verificacio-sostenibilitat\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/serveis\\\/estrategia-corporativa\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/serveis\\\/participacio-comites\\\/#service\"}}]}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Auditoria del sector p\u00fablic a Espanya | Controlaudit","description":"Col\u00b7laboraci\u00f3 amb la Intervenci\u00f3 en auditoria p\u00fablica i control financer (RD 424\/2017, NIA-ES-SP) i assist\u00e8ncia comptable i patrimonial a ens locals.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.controlaudit.es\/ca\/serveis\/auditoria-sector-public\/","og_locale":"ca_ES","og_type":"website","og_title":"Auditoria del sector p\u00fablic a Espanya | Controlaudit","og_description":"Col\u00b7laboraci\u00f3 amb la Intervenci\u00f3 en auditoria p\u00fablica i control financer (RD 424\/2017, NIA-ES-SP) i assist\u00e8ncia comptable i patrimonial a ens locals.","og_url":"https:\/\/www.controlaudit.es\/ca\/serveis\/auditoria-sector-public\/","og_site_name":"Controlaudit","article_modified_time":"2026-10-21T06:54:16+00:00","og_image":[{"width":1600,"height":1000,"url":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/nuevos-umbrales-auditoria-proyecto-ley.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.controlaudit.es\/ca\/serveis\/auditoria-sector-public\/","url":"https:\/\/www.controlaudit.es\/ca\/serveis\/auditoria-sector-public\/","name":"Auditoria del sector p\u00fablic a Espanya | Controlaudit","isPartOf":{"@id":"https:\/\/www.controlaudit.es\/ca\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.controlaudit.es\/ca\/serveis\/auditoria-sector-public\/#primaryimage"},"image":{"@id":"https:\/\/www.controlaudit.es\/ca\/serveis\/auditoria-sector-public\/#primaryimage"},"thumbnailUrl":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/nuevos-umbrales-auditoria-proyecto-ley.jpg","datePublished":"2026-10-14T12:07:17+00:00","dateModified":"2026-10-21T06:54:16+00:00","description":"Col\u00b7laboraci\u00f3 amb la Intervenci\u00f3 en auditoria p\u00fablica i control financer (RD 424\/2017, NIA-ES-SP) i assist\u00e8ncia comptable i patrimonial a ens locals.","breadcrumb":{"@id":"https:\/\/www.controlaudit.es\/ca\/serveis\/auditoria-sector-public\/#breadcrumb"},"inLanguage":"ca","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.controlaudit.es\/ca\/serveis\/auditoria-sector-public\/"]}],"publisher":{"@id":"https:\/\/www.controlaudit.es\/ca\/#organization"}},{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/www.controlaudit.es\/ca\/serveis\/auditoria-sector-public\/#primaryimage","url":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/nuevos-umbrales-auditoria-proyecto-ley.jpg","contentUrl":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/nuevos-umbrales-auditoria-proyecto-ley.jpg","width":1600,"height":1000,"caption":"Fa\u00e7ana neocl\u00e0ssica amb columnes d'un edifici institucional"},{"@type":"BreadcrumbList","@id":"https:\/\/www.controlaudit.es\/ca\/serveis\/auditoria-sector-public\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/www.controlaudit.es\/ca\/"},{"@type":"ListItem","position":2,"name":"Serveis","item":"https:\/\/www.controlaudit.es\/ca\/serveis\/"},{"@type":"ListItem","position":3,"name":"Auditoria del sector p\u00fablic i suport a ens locals"}]},{"@type":"WebSite","@id":"https:\/\/www.controlaudit.es\/ca\/#website","url":"https:\/\/www.controlaudit.es\/ca\/","name":"Controlaudit","description":"Auditores de cuentas en Espa\u00f1a","publisher":{"@id":"https:\/\/www.controlaudit.es\/ca\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.controlaudit.es\/ca\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ca"},{"@type":["Organization","AccountingService"],"@id":"https:\/\/www.controlaudit.es\/ca\/#organization","name":"Controlaudit","alternateName":["ControlAudit","Controlaudit Auditores"],"url":"https:\/\/www.controlaudit.es\/ca\/","logo":{"@type":"ImageObject","@id":"https:\/\/www.controlaudit.es\/ca\/#\/schema\/logo\/image\/","url":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/icono-controlaudit.png","contentUrl":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/icono-controlaudit.png","width":310,"height":310,"caption":"Controlaudit Auditores Certificados","inLanguage":"ca"},"image":[{"@type":"ImageObject","@id":"https:\/\/www.controlaudit.es\/ca\/#\/schema\/logo\/image\/","url":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/icono-controlaudit.png","contentUrl":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/icono-controlaudit.png","width":310,"height":310,"caption":"Controlaudit Auditores Certificados","inLanguage":"ca"},{"@type":"ImageObject","url":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/logo-controlaudit-transparente.png","contentUrl":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/logo-controlaudit-transparente.png","width":415,"height":96,"caption":"Controlaudit Auditores Certificados","inLanguage":"ca"}],"legalName":"Controlaudit Auditores Certificados, S.L.","description":"Societat d'auditoria de comptes inscrita al ROAC (n\u00fam. S1604) que presta serveis arreu d'Espanya. Auditoria de comptes, subvencions, sector p\u00fablic, informes especials, due diligence, valoracions, proves pericials i sostenibilitat.","taxID":"B53821252","vatID":"ESB53821252","identifier":[{"@type":"PropertyValue","propertyID":"ROAC","name":"Registro Oficial de Auditores de Cuentas","value":"S1604"},{"@type":"PropertyValue","propertyID":"NIF","value":"B53821252"}],"telephone":"+34 965 929 757","email":"alicante.murcia@controlaudit.es","address":{"@type":"PostalAddress","streetAddress":"Avda. Maisonnave, 30, 1.\u00ba B","postalCode":"03003","addressLocality":"Alicante","addressRegion":"Alicante","addressCountry":"ES"},"hasMap":"https:\/\/www.google.com\/maps\/search\/?api=1&query=Avenida%20Maisonnave%2030%2C%2003003%20Alicante","areaServed":[{"@type":"Country","name":"Espa\u00f1a"}],"openingHoursSpecification":[{"@type":"OpeningHoursSpecification","dayOfWeek":["Monday","Tuesday","Wednesday","Thursday","Friday"],"opens":"09:00","closes":"14:00"},{"@type":"OpeningHoursSpecification","dayOfWeek":["Monday","Tuesday","Wednesday","Thursday","Friday"],"opens":"16:00","closes":"19:00"}],"contactPoint":[{"@type":"ContactPoint","contactType":"customer service","telephone":"+34 965 929 757","email":"alicante.murcia@controlaudit.es","areaServed":"ES","availableLanguage":["es"]}],"knowsLanguage":["es"],"knowsAbout":["Auditor\u00eda de cuentas","Auditor\u00eda de cuentas anuales","Auditor\u00eda de subvenciones","Auditor\u00eda del sector p\u00fablico","Normas Internacionales de Auditor\u00eda adaptadas para su aplicaci\u00f3n en Espa\u00f1a (NIA-ES)","Plan General de Contabilidad","Ley 22\/2015 de Auditor\u00eda de Cuentas","Due diligence","Valoraci\u00f3n de empresas","Planes de viabilidad","Reestructuraci\u00f3n empresarial","Pericial econ\u00f3mica","Informes especiales mercantiles","Estado de informaci\u00f3n no financiera","Sostenibilidad corporativa"],"currenciesAccepted":"EUR","paymentAccepted":"Transferencia bancaria","hasOfferCatalog":{"@type":"OfferCatalog","name":"Serveis d'auditoria i consultoria","url":"https:\/\/www.controlaudit.es\/ca\/servicios\/","itemListElement":[{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ca\/serveis\/auditoria-comptes-anuals\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ca\/serveis\/elaboracio-comptes-anuals\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ca\/serveis\/auditoria-subvencions\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ca\/serveis\/informes-especials\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ca\/serveis\/auditoria-gestio\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ca\/serveis\/auditoria-serveis\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ca\/serveis\/auditoria-sector-public\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ca\/serveis\/due-diligence\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ca\/serveis\/valoracio-empreses\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ca\/serveis\/plans-viabilitat\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ca\/serveis\/proves-pericials\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ca\/serveis\/verificacio-sostenibilitat\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ca\/serveis\/estrategia-corporativa\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ca\/serveis\/participacio-comites\/#service"}}]}}]}},"_links":{"self":[{"href":"https:\/\/www.controlaudit.es\/ca\/wp-json\/wp\/v2\/pages\/1991","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.controlaudit.es\/ca\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.controlaudit.es\/ca\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.controlaudit.es\/ca\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.controlaudit.es\/ca\/wp-json\/wp\/v2\/comments?post=1991"}],"version-history":[{"count":0,"href":"https:\/\/www.controlaudit.es\/ca\/wp-json\/wp\/v2\/pages\/1991\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/www.controlaudit.es\/ca\/wp-json\/wp\/v2\/pages\/1973"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.controlaudit.es\/ca\/wp-json\/wp\/v2\/media\/307"}],"wp:attachment":[{"href":"https:\/\/www.controlaudit.es\/ca\/wp-json\/wp\/v2\/media?parent=1991"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}