{"id":1997,"date":"2026-10-14T14:07:17","date_gmt":"2026-10-14T12:07:17","guid":{"rendered":"https:\/\/www.controlaudit.es\/?page_id=1997"},"modified":"2026-10-21T08:54:10","modified_gmt":"2026-10-21T06:54:10","slug":"estrategia-corporativa","status":"publish","type":"page","link":"https:\/\/www.controlaudit.es\/ca\/serveis\/estrategia-corporativa\/","title":{"rendered":"Estrat\u00e8gia corporativa i sistemes de control intern"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1997\" class=\"elementor elementor-1997 elementor-37\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cb0a2bc e-con-full ca-sec ca-hero ca-left e-flex e-con e-parent\" data-id=\"cb0a2bc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-1af8926 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"1af8926\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-b6aebf0 e-con-full ca-split e-flex e-con e-parent\" data-id=\"b6aebf0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-8945098 e-con-full ca-gap24 e-flex e-con e-parent\" data-id=\"8945098\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-65a85f7 ca-crumbs elementor-widget elementor-widget-text-editor\" data-id=\"65a85f7\" 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; Estrat\u00e8gia corporativa i control<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-49feb54 elementor-widget elementor-widget-html\" data-id=\"49feb54\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-pill\">Decidir <b>03<\/b><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9b0162f ca-h1 ca-md ca-dot elementor-widget elementor-widget-heading\" data-id=\"9b0162f\" 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\">Estrat\u00e8gia corporativa i sistemes de control intern<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ae3f2ee ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"ae3f2ee\" 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>Ajudem la direcci\u00f3 a definir objectius mesurables, a ordenar els seus processos i a implantar controls que donin informaci\u00f3 fiable per decidir.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-16b7e41 e-con-full ca-btns e-flex e-con e-parent\" data-id=\"16b7e41\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f696453 ca-btn ca-red elementor-widget elementor-widget-button\" data-id=\"f696453\" 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-8716900 ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"8716900\" 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-57f3f7b elementor-widget elementor-widget-html\" data-id=\"57f3f7b\" 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>Decidir<\/b><\/div><div><small>\u00c0mbit<\/small><b>Arreu d'Espanya<\/b><\/div><div><small>Marc<\/small><b>Control intern \u00b7 LAC<\/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-e78abd9 e-con-full ca-sec ca-light ca-round e-flex e-con e-parent\" data-id=\"e78abd9\" data-element_type=\"container\" data-e-type=\"container\" id=\"contenido\">\n\t\t<div class=\"elementor-element elementor-element-e2e9294 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"e2e9294\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-dca107a e-con-full ca-ficha e-flex e-con e-parent\" data-id=\"dca107a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-d76cb62 e-con-full ca-toc e-flex e-con e-parent\" data-id=\"d76cb62\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8e55de4 elementor-widget elementor-widget-html\" data-id=\"8e55de4\" 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-dedce21 e-con-full ca-ficha-main ca-gap24 e-flex e-con e-parent\" data-id=\"dedce21\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-ffec224 e-con-full ca-answer animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"ffec224\" 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-fe5a327 elementor-widget elementor-widget-html\" data-id=\"fe5a327\" 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>\u00c9s un servei de consultoria que combina tres l\u00ednies: an\u00e0lisi financera i estrat\u00e8gica (costos, llindar de rendibilitat, objectius i projeccions), disseny i implantaci\u00f3 de sistemes de control intern i redacci\u00f3 de manuals de procediments. \u00c9s especialment \u00fatil quan l'empresa creix, es reorganitza o ha d'adaptar el seu circuit de facturaci\u00f3 a VERI*FACTU (RD 1007\/2023) i a la factura electr\u00f2nica entre empreses (RD 238\/2026). Si l'empresa \u00e9s client d'auditoria de la firma, l'abast s'ajusta a les incompatibilitats de l'art. 16 de la Llei 22\/2015.\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-db367f5 elementor-widget elementor-widget-html\" data-id=\"db367f5\" 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-3e02f02 elementor-widget elementor-widget-html\" data-id=\"3e02f02\" 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>Moltes empreses creixen m\u00e9s de pressa que la seva organitzaci\u00f3: la informaci\u00f3 arriba tard, cada departament treballa a la seva manera i la direcci\u00f3 decideix amb dades que no quadren. El nostre servei d'<strong>estrat\u00e8gia corporativa i sistemes de control<\/strong> posa ordre en tres plans: qu\u00e8 vol aconseguir l'empresa (estrat\u00e8gia i objectius), com es mesura (informaci\u00f3 de gesti\u00f3 i <em>reporting<\/em>) i com s'assegura que les coses es fan com s'ha decidit (control intern i procediments).<\/p><p>En la part financera i estrat\u00e8gica analitzem l'estructura empresarial, separem costos fixos i variables, calculem el <strong>llindar de rendibilitat<\/strong>, fixem objectius per assolir el benefici previst i elaborem projeccions anuals i, quan cal, el <a href=\"\/ca\/serveis\/plans-viabilitat\/\">pla de viabilitat<\/a> i el seu seguiment. En control intern identifiquem riscos en finances, compres, producci\u00f3, vendes i personal, i dissenyem pol\u00edtiques, controls i mecanismes de supervisi\u00f3. Finalment, ho documentem tot en <strong>manuals de procediments administratius<\/strong> que serveixen per formar el personal, coordinar departaments i reduir errors.<\/p><p>El nostre punt de vista \u00e9s el d'una societat d'auditoria: sabem quins controls busca un auditor, quina evid\u00e8ncia necessita i on solen apar\u00e8ixer els errors al tancament. Per aix\u00f2 els sistemes que implantem no nom\u00e9s milloren la gesti\u00f3, sin\u00f3 que faciliten l'auditoria i el compliment d'obligacions fiscals i mercantils. El quadre de comandament que dissenyem pot servir de base al nostre servei de <a href=\"\/ca\/serveis\/participacio-comites\/\">participaci\u00f3 en comit\u00e8s de direcci\u00f3<\/a>; si la seva empresa necessita un diagn\u00f2stic de com es gestiona, consulti tamb\u00e9 l'<a href=\"\/ca\/serveis\/auditoria-gestio\/\">auditoria de gesti\u00f3<\/a> i, en hostaleria i restauraci\u00f3, l'<a href=\"\/ca\/serveis\/auditoria-serveis\/\">auditoria de serveis i de pol\u00edtiques retributives<\/a>.<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dbfb623 elementor-widget elementor-widget-html\" data-id=\"dbfb623\" 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 amb diverses seus que necessiten homogene\u00eftzar processos i informaci\u00f3.<\/li><li>Societats que han d'adaptar el seu programari i el seu circuit de vendes a VERI*FACTU i a la factura electr\u00f2nica obligat\u00f2ria entre empreses.<\/li><li>Empreses familiars en proc\u00e9s de professionalitzaci\u00f3 o de relleu generacional.<\/li><li>Direccions que volen con\u00e8ixer el seu llindar de rendibilitat i fixar objectius realistes per \u00e0rea.<\/li><li>Entitats que han patit errors, fraus o incid\u00e8ncies repetides en el tancament comptable.<\/li><li>Empreses que preparen una entrada d'inversors, un finan\u00e7ament o una operaci\u00f3 corporativa i han de demostrar processos robustos.<\/li><\/ul>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d4a0e48 elementor-widget elementor-widget-html\" data-id=\"d4a0e48\" 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>No hi ha una norma general que obligui una societat no cotitzada a tenir un sistema de control intern documentat, per\u00f2 diverses obligacions recents fan imprescindible revisar els processos:<\/p><ul><li><strong>VERI*FACTU.<\/strong> El Reglament dels sistemes inform\u00e0tics de facturaci\u00f3 (RD 1007\/2023), en la redacci\u00f3 del Reial decret llei 15\/2025, exigeix que els contribuents de l'impost sobre societats tinguin adaptats els seus sistemes <strong>abans de l'01\/01\/2027<\/strong> i la resta d'obligats <strong>abans de l'01\/07\/2027<\/strong>. El Ministeri d'Hisenda va anunciar el 05\/10\/2026 la seva intenci\u00f3 d'ajornar-ho a l'octubre del 2028, per\u00f2 aquest ajornament no s'havia publicat al BOE a la data d'aquesta fitxa.<\/li><li><strong>Factura electr\u00f2nica entre empreses.<\/strong> El RD 238\/2026 va comen\u00e7ar a comptar els seus terminis amb l'entrada en vigor de l'Ordre HAC\/1028\/2026 el 06\/10\/2026: 12 mesos per als qui van superar 8.000.000 \u20ac de volum d'operacions (art. 121 de la Llei de l'IVA) i 24 mesos per a la resta. A m\u00e9s, obliga a comunicar l'acceptaci\u00f3 o el rebuig de la factura i el seu pagament efectiu.<\/li><li><strong>Per\u00edode mitj\u00e0 de pagament.<\/strong> Les societats que no poden presentar compte de p\u00e8rdues i guanys abreujat l'han d'indicar en l'informe de gesti\u00f3 (art. 262.1 LSC), i la mem\u00f2ria el recull d'acord amb la Resoluci\u00f3 de l'ICAC de 29\/01\/2016. La comunicaci\u00f3 del pagament efectiu far\u00e0 m\u00e9s visible qualsevol difer\u00e8ncia.<\/li><\/ul><p><strong>Independ\u00e8ncia.<\/strong> Si l'empresa \u00e9s client d'auditoria de la firma, l'art. 16.1.b) de la Llei 22\/2015 impedeix prestar-li serveis de comptabilitat o preparaci\u00f3 d'estats financers i de disseny i posada en pr\u00e0ctica de controls interns relacionats amb la informaci\u00f3 financera, llevat que l'entitat assumeixi la responsabilitat del sistema global de control intern o que el servei es presti seguint les seves especificacions. Ho analitzem abans d'acceptar cada enc\u00e0rrec.<\/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\">Societat contribuent de l'impost sobre societats amb programari de facturaci\u00f3<\/th><td>RD 1007\/2023, DF 4a (redacci\u00f3 del RDL 15\/2025)<\/td><td>Sistema adaptat abans de l'01\/01\/2027 (ajornament al 2028 anunciat, no publicat)<\/td><\/tr><tr><th scope=\"row\">Aut\u00f2noms i resta d'obligats de l'art. 3.1<\/th><td>RD 1007\/2023, DF 4a<\/td><td>Sistema operatiu abans de l'01\/07\/2027 (mateix av\u00eds)<\/td><\/tr><tr><th scope=\"row\">Empresari amb volum d'operacions > 8.000.000 \u20ac<\/th><td>RD 238\/2026, DF 4a; Ordre HAC\/1028\/2026<\/td><td>Factura electr\u00f2nica B2B 12 mesos des del 06\/10\/2026 (cap al 06\/10\/2027, c\u00e0lcul propi)<\/td><\/tr><tr><th scope=\"row\">Resta d'empresaris i professionals<\/th><td>RD 238\/2026, DF 4a<\/td><td>24 mesos des del 06\/10\/2026 (cap al 06\/10\/2028, c\u00e0lcul propi)<\/td><\/tr><tr><th scope=\"row\">Client d'auditoria que demana dissenyar controls financers<\/th><td>Art. 16.1.b).5\u00e8 Llei 22\/2015<\/td><td>Nom\u00e9s \u00e9s possible si l'entitat assumeix la responsabilitat del sistema; si no, hi ha incompatibilitat<\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-88c08c1 elementor-widget elementor-widget-html\" data-id=\"88c08c1\" 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>Consultoria financera i estrat\u00e8gica<\/h3><p>An\u00e0lisi de l'estructura empresarial, costos fixos i variables, llindar de rendibilitat, objectius per al benefici previst, projeccions anuals i, si escau, elaboraci\u00f3 i seguiment del pla de viabilitat.<\/p><\/div><div><h3>Implantaci\u00f3 de control intern<\/h3><p>Mapa de processos i riscos en finances, compres, producci\u00f3, vendes i personal; definici\u00f3 de controls, segregaci\u00f3 de funcions, autoritzacions i conciliacions, i mecanismes de supervisi\u00f3 cont\u00ednua.<\/p><\/div><div><h3>Manuals de procediments<\/h3><p>Documentaci\u00f3 dels processos administratius, financers i comptables amb responsables, fluxos d'informaci\u00f3, controls i temps d'execuci\u00f3, en un format actualitzable.<\/p><\/div><div><h3>Revisi\u00f3 del circuit de facturaci\u00f3<\/h3><p>Revisi\u00f3 de qui emet, anul\u00b7la o rectifica factures, com s'accepten o es rebutgen les rebudes i com es concilia el sistema de facturaci\u00f3 amb la comptabilitat, de cara a VERI*FACTU i a la factura electr\u00f2nica.<\/p><\/div><div><h3>Quadre de comandament i reporting<\/h3><p>Disseny d'indicadors financers i operatius i d'un informe peri\u00f2dic per a la direcci\u00f3, enlla\u00e7able amb el nostre servei de participaci\u00f3 en comit\u00e8s de direcci\u00f3.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4830628 elementor-widget elementor-widget-html\" data-id=\"4830628\" 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>Diagn\u00f2stic inicial<\/h3><p>Entrevistes amb la direcci\u00f3 i els responsables d'\u00e0rea, revisi\u00f3 de la informaci\u00f3 disponible i an\u00e0lisi d'independ\u00e8ncia si \u00e9s client d'auditoria. Termini orientatiu: 2-3 setmanes.<\/p><\/li><li><b>02<\/b><h3>An\u00e0lisi financera i de riscos<\/h3><p>Estructura de costos, llindar de rendibilitat i mapa de riscos per proc\u00e9s, amb prioritats acordades amb la direcci\u00f3. Termini orientatiu: 3-4 setmanes.<\/p><\/li><li><b>03<\/b><h3>Disseny de controls i procediments<\/h3><p>Proposta de controls, responsables i fluxos; redacci\u00f3 de l'esborrany de manual i del quadre de comandament perqu\u00e8 la direcci\u00f3 els validi.<\/p><\/li><li><b>04<\/b><h3>Implantaci\u00f3 i formaci\u00f3<\/h3><p>Acompanyem la posada en marxa, formem el personal i ajustem els procediments amb l'experi\u00e8ncia dels primers tancaments. Termini orientatiu: 1-3 mesos segons l'abast.<\/p><\/li><li><b>05<\/b><h3>Seguiment<\/h3><p>Revisi\u00f3 peri\u00f2dica del funcionament dels controls i actualitzaci\u00f3 del manual quan canvien l'organitzaci\u00f3, el programari o la normativa.<\/p><\/li><\/ol>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-59210ad elementor-widget elementor-widget-html\" data-id=\"59210ad\" 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>Comptes anuals i balan\u00e7os de sumes i saldos dels dos \u00faltims exercicis<\/li><li>Pressupost o pla de negoci vigent, si n'hi ha<\/li><li>Organigrama i descripci\u00f3 de funcions<\/li><li>Procediments o instruccions internes ja existents<\/li><li>Relaci\u00f3 d'aplicacions inform\u00e0tiques (ERP, facturaci\u00f3, n\u00f2mines, bancs)<\/li><li>Declaraci\u00f3 del prove\u00efdor de programari sobre la seva adaptaci\u00f3 al RD 1007\/2023, si se'n disposa<\/li><li>Volum d'operacions a efectes de l'IVA de l'\u00faltim any natural<\/li><li>Informes d'auditoria i cartes de recomanacions d'exercicis anteriors<\/li><\/ul><\/div><div><h3>Qu\u00e8 rebr\u00e0<\/h3><ul><li>Informe de diagn\u00f2stic amb mapa de processos i riscos<\/li><li>An\u00e0lisi de costos, llindar de rendibilitat i projeccions<\/li><li>Manual de procediments administratius i de control intern<\/li><li>Matriu de controls amb responsables i periodicitat<\/li><li>Quadre de comandament per a la direcci\u00f3<\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3574e18 elementor-widget elementor-widget-html\" data-id=\"3574e18\" 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-75fe4e7 ca-faq elementor-widget elementor-widget-accordion\" data-id=\"75fe4e7\" 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-1231\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1231\" 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 llindar de rendibilitat i per a qu\u00e8 serveix?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1231\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1231\"><p>\u00c9s la xifra de vendes a partir de la qual l&#8217;empresa cobreix tots els seus costos fixos i comen\u00e7a a obtenir benefici. Con\u00e8ixer-lo permet fixar objectius comercials realistes, valorar l&#8217;efecte d&#8217;una pujada de costos i decidir preus amb criteri. Per calcular-lo b\u00e9 cal separar amb rigor els costos fixos dels variables.<\/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-1232\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1232\" 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 meva empresa necessita un sistema de control intern si no cotitza?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1232\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1232\"><p>No hi ha una norma general que l&#8217;imposi, per\u00f2 els administradors han d&#8217;adoptar les mesures necess\u00e0ries per a la bona direcci\u00f3 i el control de la societat. A la pr\u00e0ctica, un control intern raonable redueix errors i fraus, accelera el tancament, abarateix l&#8217;auditoria i \u00e9s imprescindible per adaptar-se a VERI*FACTU i a la factura electr\u00f2nica.<\/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-1233\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1233\" 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\">Quan he d'estar adaptat a VERI*FACTU?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1233\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1233\"><p>Segons la norma vigent, les societats contribuents de l&#8217;impost sobre societats abans de l&#8217;01\/01\/2027 i la resta d&#8217;obligats abans de l&#8217;01\/07\/2027. Hisenda va anunciar el 05\/10\/2026 un ajornament a l&#8217;octubre del 2028, per\u00f2 no s&#8217;ha de donar per fet fins que es publiqui al BOE.<\/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-1234\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1234\" 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\">VERI*FACTU i la factura electr\u00f2nica s\u00f3n el mateix?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1234\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1234\"><p>No. VERI*FACTU regula els requisits del programari que genera les factures; la factura electr\u00f2nica B2B regula el format estructurat de la factura entre empresaris i la comunicaci\u00f3 dels seus estats. Tenen calendaris diferents, per la qual cosa conv\u00e9 revisar-los tots dos alhora quan es canvia de 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-1235\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-1235\" 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 ajuda un manual de procediments?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1235\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-1235\"><p>Deixa per escrit qui fa cada tasca, amb quins controls i en quin termini. Facilita la formaci\u00f3 del personal nou, evita dependre d&#8217;una sola persona, redueix errors i dona evid\u00e8ncia a auditors, bancs o inversors que els processos estan definits.<\/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-1236\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-1236\" 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\">Si vost\u00e8s s\u00f3n els nostres auditors, poden implantar el control intern?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1236\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-1236\"><p>Amb limitacions. La Llei d&#8217;auditoria de comptes impedeix a l&#8217;auditor dissenyar i implantar controls relacionats amb la informaci\u00f3 financera de l&#8217;entitat auditada, llevat que aquesta assumeixi la responsabilitat del sistema global de control intern o que el servei en segueixi les especificacions. Analitzem cada cas i, si hi ha incompatibilitat, els ho indiquem abans de comen\u00e7ar.<\/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-1237\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-1237\" 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 dura un projecte d'aquest tipus?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1237\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-1237\"><p>Un diagn\u00f2stic amb proposta de millores se sol completar en un o dos mesos. La implantaci\u00f3 completa de controls i manual dep\u00e8n del nombre de processos i seus i es planifica per fases per no interferir en el tancament comptable.<\/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\":\"Qu\\u00e8 \\u00e9s el llindar de rendibilitat i per a qu\\u00e8 serveix?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>\\u00c9s la xifra de vendes a partir de la qual l&#8217;empresa cobreix tots els seus costos fixos i comen\\u00e7a a obtenir benefici. Con\\u00e8ixer-lo permet fixar objectius comercials realistes, valorar l&#8217;efecte d&#8217;una pujada de costos i decidir preus amb criteri. Per calcular-lo b\\u00e9 cal separar amb rigor els costos fixos dels variables.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"La meva empresa necessita un sistema de control intern si no cotitza?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>No hi ha una norma general que l&#8217;imposi, per\\u00f2 els administradors han d&#8217;adoptar les mesures necess\\u00e0ries per a la bona direcci\\u00f3 i el control de la societat. A la pr\\u00e0ctica, un control intern raonable redueix errors i fraus, accelera el tancament, abarateix l&#8217;auditoria i \\u00e9s imprescindible per adaptar-se a VERI*FACTU i a la factura electr\\u00f2nica.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Quan he d'estar adaptat a VERI*FACTU?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Segons la norma vigent, les societats contribuents de l&#8217;impost sobre societats abans de l&#8217;01\\\/01\\\/2027 i la resta d&#8217;obligats abans de l&#8217;01\\\/07\\\/2027. Hisenda va anunciar el 05\\\/10\\\/2026 un ajornament a l&#8217;octubre del 2028, per\\u00f2 no s&#8217;ha de donar per fet fins que es publiqui al BOE.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"VERI*FACTU i la factura electr\\u00f2nica s\\u00f3n el mateix?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>No. VERI*FACTU regula els requisits del programari que genera les factures; la factura electr\\u00f2nica B2B regula el format estructurat de la factura entre empresaris i la comunicaci\\u00f3 dels seus estats. Tenen calendaris diferents, per la qual cosa conv\\u00e9 revisar-los tots dos alhora quan es canvia de sistema.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"En qu\\u00e8 ajuda un manual de procediments?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Deixa per escrit qui fa cada tasca, amb quins controls i en quin termini. Facilita la formaci\\u00f3 del personal nou, evita dependre d&#8217;una sola persona, redueix errors i dona evid\\u00e8ncia a auditors, bancs o inversors que els processos estan definits.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Si vost\\u00e8s s\\u00f3n els nostres auditors, poden implantar el control intern?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Amb limitacions. La Llei d&#8217;auditoria de comptes impedeix a l&#8217;auditor dissenyar i implantar controls relacionats amb la informaci\\u00f3 financera de l&#8217;entitat auditada, llevat que aquesta assumeixi la responsabilitat del sistema global de control intern o que el servei en segueixi les especificacions. Analitzem cada cas i, si hi ha incompatibilitat, els ho indiquem abans de comen\\u00e7ar.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Quant dura un projecte d'aquest tipus?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Un diagn\\u00f2stic amb proposta de millores se sol completar en un o dos mesos. La implantaci\\u00f3 completa de controls i manual dep\\u00e8n del nombre de processos i seus i es planifica per fases per no interferir en el tancament comptable.<\\\/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-5c8ca0f elementor-widget elementor-widget-html\" data-id=\"5c8ca0f\" 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-2023-24840\" target=\"_blank\" rel=\"noopener\">Reial decret 1007\/2023, Reglament de sistemes inform\u00e0tics de facturaci\u00f3 (text consolidat)<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2025-24446\" target=\"_blank\" rel=\"noopener\">Reial decret llei 15\/2025, de 2 de desembre<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2026-7295\" target=\"_blank\" rel=\"noopener\">Reial decret 238\/2026, de 25 de mar\u00e7, factura electr\u00f2nica entre empresaris i professionals<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2026-20587\" target=\"_blank\" rel=\"noopener\">Ordre HAC\/1028\/2026, de 2 d'octubre, soluci\u00f3 p\u00fablica de facturaci\u00f3 electr\u00f2nica<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-8147\" target=\"_blank\" rel=\"noopener\">Llei 22\/2015, d'auditoria de comptes, art. 16<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2010-10544\" target=\"_blank\" rel=\"noopener\">Text ref\u00f3s de la Llei de societats de capital, arts. 225 i 262<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/doc.php?id=BOE-A-2016-1112\" target=\"_blank\" rel=\"noopener\">Resoluci\u00f3 de l'ICAC de 29\/01\/2016, per\u00edode mitj\u00e0 de pagament a prove\u00efdors<\/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-b62f020 ca-rel-w elementor-widget elementor-widget-shortcode\" data-id=\"b62f020\" 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\/verifactu-2027-dates-obligacio\/\"><small>07\/10\/2026 \u00b7 Comptabilitat i facturaci\u00f3 digital<\/small><b>VERI*FACTU: dates vigents de 2027 i ajornament anunciat a l&#8217;octubre de 2028<\/b><span>Llegir l&#039;article \u2192<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/ca\/blog\/factura-electronica-obligatoria-b2b-terminis\/\"><small>06\/10\/2026 \u00b7 Comptabilitat i facturaci\u00f3 digital<\/small><b>Factura electr\u00f2nica obligat\u00f2ria entre empreses: els terminis van comen\u00e7ar el 06\/10\/2026<\/b><span>Llegir l&#039;article \u2192<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/ca\/blog\/reglament-factura-electronica-b2b-aprovat\/\"><small>31\/03\/2026 \u00b7 Comptabilitat i facturaci\u00f3 digital<\/small><b>Aprovat el reglament de la factura electr\u00f2nica entre empreses: qu\u00e8 canvia i qu\u00e8 falta<\/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-a9eee66 e-con-full ca-sec e-flex e-con e-parent\" data-id=\"a9eee66\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-3e1b9b1 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"3e1b9b1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-0d8630c e-con-full ca-mb56 e-flex e-con e-parent\" data-id=\"0d8630c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e346571 ca-eyebrow elementor-widget elementor-widget-heading\" data-id=\"e346571\" 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-a3b450f ca-h2 elementor-widget elementor-widget-heading\" data-id=\"a3b450f\" 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-b2051da e-con-full ca-grid3 e-flex e-con e-parent\" data-id=\"b2051da\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-95d9d56 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"95d9d56\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ca\/serveis\/due-diligence\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0e7e475 elementor-widget elementor-widget-html\" data-id=\"0e7e475\" 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\"><circle cx=\"11\" cy=\"11\" r=\"7\"\/><path d=\"M21 21l-4.3-4.3\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e1e7583 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"e1e7583\" 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\">Due diligence financera<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-abf60fa ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"abf60fa\" 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>An\u00e0lisi exhaustiva en operacions de compravenda i reestructuraci\u00f3 empresarial.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-55f743a elementor-widget elementor-widget-html\" data-id=\"55f743a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Due diligence financera<\/span><span>Due diligence fiscal<\/span><span>Due diligence laboral<\/span><span>Capital risc i family offices<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-70859e6 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"70859e6\" 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-e2e82ed e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"e2e82ed\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ca\/serveis\/valoracio-empreses\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-20b2e32 elementor-widget elementor-widget-html\" data-id=\"20b2e32\" 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\"><rect x=\"3\" y=\"7\" width=\"18\" height=\"13\" rx=\"2\"\/><path d=\"M8 7V5a2 2 0 012-2h4a2 2 0 012 2v2\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f842257 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"f842257\" 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\">Valoraci\u00f3 d'empreses<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c47eca3 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"c47eca3\" 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>Valoracions independents de societats, negocis i actius empresarials.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dcdfa34 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"dcdfa34\" 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-8346bfe e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"8346bfe\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ca\/serveis\/plans-viabilitat\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7bbf672 elementor-widget elementor-widget-html\" data-id=\"7bbf672\" 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 17l6-6 4 4 8-8\"\/><path d=\"M14 7h7v7\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-51c87b9 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"51c87b9\" 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\">Plans de viabilitat<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-660e5db ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"660e5db\" 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 plans de negoci i an\u00e0lisi de viabilitat economicofinancera.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6ee23ed elementor-widget elementor-widget-html\" data-id=\"6ee23ed\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Reestructuraci\u00f3 financera<\/span><span>Plans de negoci<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ca451b0 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"ca451b0\" 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-bf2eb22 e-con-full ca-cta e-flex e-con e-parent\" data-id=\"bf2eb22\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-116e4c1 e-con-full ca-cta-box animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"116e4c1\" 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-c8b426b ca-h2 elementor-widget elementor-widget-heading\" data-id=\"c8b426b\" 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'estrat\u00e8gia corporativa i control<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-52bfb44 ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"52bfb44\" 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-a3f250e e-con-full ca-btns ca-center e-flex e-con e-parent\" data-id=\"a3f250e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3a51847 ca-btn ca-white elementor-widget elementor-widget-button\" data-id=\"3a51847\" 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-c0abe8f ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"c0abe8f\" 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>Consultoria financera i estrat\u00e8gica, control intern i manuals de procediments, amb revisi\u00f3 de processos de cara a VERI*FACTU i la factura electr\u00f2nica.<\/p>\n","protected":false},"author":1,"featured_media":408,"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-1997","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>Control intern i estrat\u00e8gia a Espanya | Controlaudit<\/title>\n<meta name=\"description\" content=\"Consultoria financera i estrat\u00e8gica, control intern i manuals de procediments, amb revisi\u00f3 de processos de cara a VERI*FACTU i la factura electr\u00f2nica.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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