{"id":969,"date":"2026-10-14T09:15:05","date_gmt":"2026-10-14T07:15:05","guid":{"rendered":"https:\/\/www.controlaudit.es\/?page_id=969"},"modified":"2026-10-21T08:52:42","modified_gmt":"2026-10-21T06:52:42","slug":"corporate-strategy","status":"publish","type":"page","link":"https:\/\/www.controlaudit.es\/en\/services\/corporate-strategy\/","title":{"rendered":"Corporate strategy and internal control systems"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"969\" class=\"elementor elementor-969 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=\"\/en\/\">Home<\/a> &nbsp;\/&nbsp; <a href=\"\/en\/services\/\">Services<\/a> &nbsp;\/&nbsp; Corporate strategy and 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\">Decide <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\">Corporate strategy and internal control systems<\/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>We help management set measurable objectives, organise its processes and implement controls that provide reliable information for decision-making.<\/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=\"\/en\/contact\/\">\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\">Request a proposal \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>Area<\/small><b>Decide<\/b><\/div><div><small>Coverage<\/small><b>Throughout Spain<\/b><\/div><div><small>Framework<\/small><b>Internal control \u00b7 LAC<\/b><\/div><div><small>Firm<\/small><b>ROAC no. 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=\"On this page\"><p>On this page<\/p><ul><li><a href=\"#que-es\">What it is<\/a><\/li><li><a href=\"#para-quien\">Who it is for<\/a><\/li><li><a href=\"#marco-legal\">Legal framework<\/a><\/li><li><a href=\"#incluye\">What it includes<\/a><\/li><li><a href=\"#como-trabajamos\">How we work<\/a><\/li><li><a href=\"#documentacion\">Documentation<\/a><\/li><li><a href=\"#preguntas\">Frequently asked questions<\/a><\/li><li><a href=\"#base-legal\">Legal basis<\/a><\/li><li><a href=\"#articulos\">Articles<\/a><\/li><\/ul><a class=\"ca-toc-cta\" href=\"\/en\/contact\/\">Request a proposal \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\">In brief<\/b>This is a consulting service combining three strands: financial and strategic analysis (costs, break-even point, objectives and projections), design and implementation of internal control systems, and drafting of procedures manuals. It is particularly useful when a company grows, reorganises or must adapt its invoicing process to VERI*FACTU (Spanish Tax Agency verifiable invoicing system, Royal Decree 1007\/2023) and to B2B e-invoicing (Royal Decree 238\/2026). If the company is an audit client of the firm, the scope is adjusted to the incompatibilities in art. 16 of the Spanish Audit Act (Law 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>Reviewed by Controlaudit's audit team \u00b7 Firm registered with the ROAC under no. S1604 \u00b7 Updated 13 October 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\">What it involves<\/h2><p>Many companies grow faster than their organisation: information arrives late, each department works in its own way and management makes decisions with figures that do not add up. Our <strong>corporate strategy and control systems<\/strong> service brings order on three levels: what the company wants to achieve (strategy and objectives), how it is measured (management information and <em>reporting<\/em>) and how it ensures that things are done as decided (internal control and procedures).<\/p><p>On the financial and strategic side, we analyse the business structure, separate fixed and variable costs, calculate the <strong>break-even point<\/strong>, set objectives to achieve the target profit and prepare annual projections and, where needed, the <a href=\"\/en\/services\/viability-plans\/\">viability plan<\/a> and its monitoring. On internal control, we identify risks in finance, purchasing, production, sales and HR, and design policies, controls and oversight mechanisms. Finally, we document all of this in <strong>administrative procedures manuals<\/strong> that are used to train staff, coordinate departments and reduce errors.<\/p><p>Our perspective is that of an audit firm: we know what controls an auditor looks for, what evidence is needed and where errors tend to appear at year-end. That is why the systems we implement not only improve management but also make the audit and compliance with tax and company law obligations easier. The dashboard we design can serve as the basis for our <a href=\"\/en\/services\/management-committees\/\">participation in management committees<\/a> service; if your company needs a diagnosis of how it is managed, see also <a href=\"\/en\/services\/performance-audit\/\">performance audit<\/a> and, in hospitality and restaurants, the <a href=\"\/en\/services\/services-audit\/\">audit of services and remuneration policies<\/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\">Who it is for<\/h2><\/div><ul class=\"ca-checks\"><li>Growing companies or companies with several sites that need to standardise processes and information.<\/li><li>Companies that must adapt their software and sales process to VERI*FACTU and to mandatory B2B e-invoicing.<\/li><li>Family businesses going through professionalisation or generational succession.<\/li><li>Management teams that want to know their break-even point and set realistic objectives by area.<\/li><li>Entities that have suffered errors, fraud or recurring issues at the accounting close.<\/li><li>Companies preparing for the entry of investors, a financing or a corporate transaction that need to demonstrate robust processes.<\/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\">Legal framework<\/h2><p>There is no general rule requiring an unlisted company to have a documented internal control system, but several recent obligations make it essential to review processes:<\/p><ul><li><strong>VERI*FACTU.<\/strong> The Regulation on computerised invoicing systems (Royal Decree 1007\/2023), as worded by Royal Decree-Law 15\/2025, requires corporate income tax payers to have adapted their systems <strong>before 01\/01\/2027<\/strong> and all other obliged parties <strong>before 01\/07\/2027<\/strong>. On 05\/10\/2026 the Ministry of Finance announced its intention to postpone this to October 2028, but that postponement had not been published in Spain's Official State Gazette (BOE) at the date of this page.<\/li><li><strong>B2B e-invoicing.<\/strong> The deadlines under Royal Decree 238\/2026 began to run when Order HAC\/1028\/2026 came into force on 06\/10\/2026: 12 months for those whose volume of transactions exceeded \u20ac8,000,000 (art. 121 of the Spanish VAT Act) and 24 months for everyone else. It also requires notification of the acceptance or rejection of the invoice and of its actual payment.<\/li><li><strong>Average supplier payment period.<\/strong> Companies that cannot present an abridged profit and loss account must disclose it in the management report (art. 262.1 LSC), and the notes to the annual accounts include it in accordance with the ICAC Resolution of 29\/01\/2016. Notification of actual payment will make any discrepancy more visible.<\/li><\/ul><p><strong>Independence.<\/strong> If the company is an audit client of the firm, art. 16.1.b) of the Spanish Audit Act (Law 22\/2015) prohibits us from providing it with bookkeeping or financial statement preparation services, or with services involving the design and implementation of internal controls relating to financial information, unless the entity takes responsibility for the overall internal control system or the service is provided following its specifications. We analyse this before accepting each engagement.<\/p><\/div><div class=\"ca-table\"><table><thead><tr><th>Situation<\/th><th>Rule<\/th><th>What it means<\/th><\/tr><\/thead><tbody><tr><th scope=\"row\">Corporate income tax payer with invoicing software<\/th><td>RD 1007\/2023, Fourth Final Provision (as worded by RDL 15\/2025)<\/td><td>System adapted before 01\/01\/2027 (postponement to 2028 announced, not published)<\/td><\/tr><tr><th scope=\"row\">Self-employed individuals and other obliged parties under art. 3.1<\/th><td>RD 1007\/2023, Fourth Final Provision<\/td><td>System operational before 01\/07\/2027 (same caveat)<\/td><\/tr><tr><th scope=\"row\">Business with a volume of transactions > \u20ac8,000,000<\/th><td>RD 238\/2026, Fourth Final Provision; Order HAC\/1028\/2026<\/td><td>B2B e-invoicing 12 months from 06\/10\/2026 (around 06\/10\/2027, our own calculation)<\/td><\/tr><tr><th scope=\"row\">All other businesses and professionals<\/th><td>RD 238\/2026, Fourth Final Provision<\/td><td>24 months from 06\/10\/2026 (around 06\/10\/2028, our own calculation)<\/td><\/tr><tr><th scope=\"row\">Audit client requesting the design of financial controls<\/th><td>Art. 16.1.b).5.\u00ba Law 22\/2015<\/td><td>Only possible if the entity takes responsibility for the system; otherwise, incompatible<\/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\">What is included<\/h2><\/div><div class=\"ca-inc\"><div><h3>Financial and strategic consulting<\/h3><p>Analysis of the business structure, fixed and variable costs, break-even point, objectives for the target profit, annual projections and, where appropriate, preparation and monitoring of the viability plan.<\/p><\/div><div><h3>Internal control implementation<\/h3><p>Process and risk map for finance, purchasing, production, sales and HR; definition of controls, segregation of duties, authorisations and reconciliations, and ongoing monitoring mechanisms.<\/p><\/div><div><h3>Procedures manuals<\/h3><p>Documentation of administrative, financial and accounting processes, with owners, information flows, controls and execution times, in a format that can be kept up to date.<\/p><\/div><div><h3>Review of the invoicing process<\/h3><p>Review of who issues, cancels or corrects invoices, how incoming invoices are accepted or rejected and how the invoicing system is reconciled with the accounting records, with a view to VERI*FACTU and e-invoicing.<\/p><\/div><div><h3>Dashboard and reporting<\/h3><p>Design of financial and operational indicators and of a periodic report for management, which can be linked to our participation in management committees service.<\/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\">How we work<\/h2><\/div><ol class=\"ca-steps ca-steps-n\"><li><b>01<\/b><h3>Initial diagnosis<\/h3><p>Interviews with management and area heads, review of the available information and independence analysis if you are an audit client. Indicative timing: 2-3 weeks.<\/p><\/li><li><b>02<\/b><h3>Financial and risk analysis<\/h3><p>Cost structure, break-even point and risk map by process, with priorities agreed with management. Indicative timing: 3-4 weeks.<\/p><\/li><li><b>03<\/b><h3>Design of controls and procedures<\/h3><p>Proposed controls, owners and flows; draft manual and dashboard for validation by management.<\/p><\/li><li><b>04<\/b><h3>Implementation and training<\/h3><p>We support the roll-out, train staff and fine-tune the procedures based on the experience of the first closes. Indicative timing: 1-3 months depending on the scope.<\/p><\/li><li><b>05<\/b><h3>Monitoring<\/h3><p>Periodic review of how the controls are working and updating of the manual when the organisation, software or regulations change.<\/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\">Documentation and deliverables<\/h2><\/div><div class=\"ca-docs\"><div><h3>What we will ask you for<\/h3><ul><li>Annual accounts and trial balances for the last two years<\/li><li>Current budget or business plan, if any<\/li><li>Organisation chart and job descriptions<\/li><li>Existing internal procedures or instructions<\/li><li>List of software applications (ERP, invoicing, payroll, banking)<\/li><li>Software provider's statement on compliance with Royal Decree 1007\/2023, if available<\/li><li>Volume of transactions for VAT purposes for the last calendar year<\/li><li>Auditor's reports and management letters from previous years<\/li><\/ul><\/div><div><h3>What you will receive<\/h3><ul><li>Diagnostic report with process and risk map<\/li><li>Analysis of costs, break-even point and projections<\/li><li>Manual of administrative and internal control procedures<\/li><li>Control matrix with owners and frequency<\/li><li>Dashboard for management<\/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\">Frequently asked questions<\/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\">What is the break-even point and what is it used for?<\/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>It is the sales figure at which the company covers all its fixed costs and starts to make a profit. Knowing it allows you to set realistic sales targets, assess the effect of a cost increase and make informed pricing decisions. To calculate it properly, fixed and variable costs must be rigorously separated.<\/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\">Does my company need an internal control system if it is not listed?<\/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>There is no general rule requiring one, but directors must take the measures necessary for the proper management and control of the company. In practice, reasonable internal control reduces errors and fraud, speeds up the close, lowers the cost of the audit and is essential for adapting to VERI*FACTU and e-invoicing.<\/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\">When do I need to be ready for 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>Under the rules currently in force, corporate income tax payers before 01\/01\/2027 and all other obliged parties before 01\/07\/2027. On 05\/10\/2026 the Ministry of Finance announced a postponement to October 2028, but this should not be taken for granted until it is published in Spain&#8217;s Official State Gazette (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\">Are VERI*FACTU and e-invoicing the same thing?<\/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 sets the requirements for the software that generates invoices; B2B e-invoicing governs the structured format of invoices between businesses and the reporting of their status. They have different timetables, so it is advisable to review both at the same time when changing systems.<\/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\">How does a procedures manual help?<\/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>It sets down in writing who does each task, with what controls and within what timeframe. It makes it easier to train new staff, avoids dependence on a single person, reduces errors and gives auditors, banks or investors evidence that processes are defined.<\/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\">If you are our auditors, can you implement our internal control?<\/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>With limitations. The Spanish Audit Act prohibits the auditor from designing and implementing controls relating to the financial information of the audited entity, unless the entity takes responsibility for the overall internal control system or the service follows its specifications. We analyse each case and, if there is an incompatibility, we tell you before starting.<\/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\">How long does a project of this kind take?<\/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>A diagnosis with proposed improvements is usually completed in one or two months. Full implementation of controls and the manual depends on the number of processes and sites and is planned in phases so as not to interfere with the accounting close.<\/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\":\"What is the break-even point and what is it used for?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>It is the sales figure at which the company covers all its fixed costs and starts to make a profit. Knowing it allows you to set realistic sales targets, assess the effect of a cost increase and make informed pricing decisions. To calculate it properly, fixed and variable costs must be rigorously separated.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Does my company need an internal control system if it is not listed?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>There is no general rule requiring one, but directors must take the measures necessary for the proper management and control of the company. In practice, reasonable internal control reduces errors and fraud, speeds up the close, lowers the cost of the audit and is essential for adapting to VERI*FACTU and e-invoicing.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"When do I need to be ready for VERI*FACTU?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Under the rules currently in force, corporate income tax payers before 01\\\/01\\\/2027 and all other obliged parties before 01\\\/07\\\/2027. On 05\\\/10\\\/2026 the Ministry of Finance announced a postponement to October 2028, but this should not be taken for granted until it is published in Spain&#8217;s Official State Gazette (BOE).<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Are VERI*FACTU and e-invoicing the same thing?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>No. VERI*FACTU sets the requirements for the software that generates invoices; B2B e-invoicing governs the structured format of invoices between businesses and the reporting of their status. They have different timetables, so it is advisable to review both at the same time when changing systems.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"How does a procedures manual help?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>It sets down in writing who does each task, with what controls and within what timeframe. It makes it easier to train new staff, avoids dependence on a single person, reduces errors and gives auditors, banks or investors evidence that processes are defined.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"If you are our auditors, can you implement our internal control?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>With limitations. The Spanish Audit Act prohibits the auditor from designing and implementing controls relating to the financial information of the audited entity, unless the entity takes responsibility for the overall internal control system or the service follows its specifications. We analyse each case and, if there is an incompatibility, we tell you before starting.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"How long does a project of this kind take?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>A diagnosis with proposed improvements is usually completed in one or two months. Full implementation of controls and the manual depends on the number of processes and sites and is planned in phases so as not to interfere with the accounting close.<\\\/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\">Legal basis<\/h2><p>Legislation cited on this page, linked to its official text:<\/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\">Royal Decree 1007\/2023, Regulation on computerised invoicing systems (consolidated text)<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2025-24446\" target=\"_blank\" rel=\"noopener\">Royal Decree-Law 15\/2025 of 2 December<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2026-7295\" target=\"_blank\" rel=\"noopener\">Royal Decree 238\/2026 of 25 March on e-invoicing between businesses and professionals<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2026-20587\" target=\"_blank\" rel=\"noopener\">Order HAC\/1028\/2026 of 2 October on the public e-invoicing solution<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-8147\" target=\"_blank\" rel=\"noopener\">Spanish Audit Act (Law 22\/2015), art. 16<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2010-10544\" target=\"_blank\" rel=\"noopener\">Consolidated text of the Spanish Companies Act, arts. 225 and 262<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/doc.php?id=BOE-A-2016-1112\" target=\"_blank\" rel=\"noopener\">ICAC Resolution of 29\/01\/2016 on the average supplier payment period<\/a><\/li><\/ul><p class=\"ca-note\">General information updated on 13\/10\/2026. It is not a substitute for an analysis of your specific case.<\/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\">Related articles<\/h2><\/div><div class=\"ca-rel\"><a href=\"https:\/\/www.controlaudit.es\/en\/blog\/verifactu-2027-deadlines\/\"><small>07\/10\/2026 \u00b7 Accounting and digital invoicing<\/small><b>VERI*FACTU: current 2027 deadlines and the announced postponement to October 2028<\/b><span>Read article \u2192<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/en\/blog\/mandatory-b2b-e-invoicing-deadlines\/\"><small>06\/10\/2026 \u00b7 Accounting and digital invoicing<\/small><b>Mandatory B2B e-invoicing: the deadlines began on 06\/10\/2026<\/b><span>Read article \u2192<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/en\/blog\/b2b-e-invoicing-regulation-approved\/\"><small>31\/03\/2026 \u00b7 Accounting and digital invoicing<\/small><b>B2B e-invoicing regulation approved: what changes and what is still missing<\/b><span>Read 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\">Related services<\/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\">You may also be interested in<\/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=\"\/en\/services\/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\">Financial due diligence<\/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>In-depth analysis in acquisitions, disposals and business restructurings.<\/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>Financial due diligence<\/span><span>Tax due diligence<\/span><span>Employment due diligence<\/span><span>Private equity and 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=\"\/en\/services\/business-valuation\/\">\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\">Business valuation<\/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>Independent valuations of companies, businesses and business assets.<\/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=\"\/en\/services\/viability-plans\/\">\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\">Viability plans<\/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>Assessment of business plans and analysis of economic and financial viability.<\/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>Financial restructuring<\/span><span>Business plans<\/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\">Request your proposal for corporate strategy and 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>Tell us about your situation and one of the firm&#8217;s auditors will contact you.<\/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=\"\/en\/contact\/\">\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\">Request a proposal \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>Financial and strategic consulting, internal control and procedures manuals, with a review of your processes ahead of VERI*FACTU and e-invoicing.<\/p>\n","protected":false},"author":1,"featured_media":408,"parent":936,"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-969","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>Internal control and strategy in Spain | Controlaudit<\/title>\n<meta name=\"description\" content=\"Financial and strategic consulting, internal control and procedures manuals, with a review of your processes ahead of VERI*FACTU and e-invoicing.\" \/>\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\/en\/services\/corporate-strategy\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"website\" \/>\n<meta property=\"og:title\" content=\"Internal control and strategy in Spain | Controlaudit\" \/>\n<meta property=\"og:description\" content=\"Financial and strategic consulting, internal control and procedures manuals, with a review of your processes ahead of VERI*FACTU and e-invoicing.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.controlaudit.es\/en\/services\/corporate-strategy\/\" \/>\n<meta property=\"og:site_name\" content=\"Controlaudit\" \/>\n<meta property=\"article:modified_time\" content=\"2026-10-21T06:52:42+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/auditoria-voluntaria-cuentas-pymes.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\\\/en\\\/services\\\/corporate-strategy\\\/\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/corporate-strategy\\\/\",\"name\":\"Internal control and strategy in Spain | Controlaudit\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/corporate-strategy\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/corporate-strategy\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/auditoria-voluntaria-cuentas-pymes.jpg\",\"datePublished\":\"2026-10-14T07:15:05+00:00\",\"dateModified\":\"2026-10-21T06:52:42+00:00\",\"description\":\"Financial and strategic consulting, internal control and procedures manuals, with a review of your processes ahead of VERI*FACTU and e-invoicing.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/corporate-strategy\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/corporate-strategy\\\/\"]}],\"publisher\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/#organization\"}},{\"@type\":\"ImageObject\",\"inLanguage\":\"en\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/corporate-strategy\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/auditoria-voluntaria-cuentas-pymes.jpg\",\"contentUrl\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/auditoria-voluntaria-cuentas-pymes.jpg\",\"width\":1600,\"height\":1000,\"caption\":\"Team meeting in an office with exposed brick walls\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/corporate-strategy\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Services\",\"item\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Corporate strategy and internal control systems\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/\",\"name\":\"Controlaudit\",\"description\":\"Auditores de cuentas en Espa\u00f1a\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":[\"Organization\",\"AccountingService\"],\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/#organization\",\"name\":\"Controlaudit\",\"alternateName\":[\"ControlAudit\",\"Controlaudit Auditores\"],\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/#\\\/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\":\"en\"},\"image\":[{\"@type\":\"ImageObject\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/#\\\/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\":\"en\"},{\"@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\":\"en\"}],\"legalName\":\"Controlaudit Auditores Certificados, S.L.\",\"description\":\"Audit firm registered with Spain's Official Register of Statutory Auditors (ROAC, no. S1604), serving clients throughout Spain. Statutory audit, grant audit, public sector audit, special reports, due diligence, valuations, expert evidence and sustainability.\",\"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\":\"Audit and advisory services\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/servicios\\\/\",\"itemListElement\":[{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/annual-accounts-audit\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/annual-accounts-preparation\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/grant-audit\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/special-reports\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/performance-audit\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/services-audit\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/public-sector-audit\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/due-diligence\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/business-valuation\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/viability-plans\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/expert-evidence\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/sustainability-assurance\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/corporate-strategy\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/management-committees\\\/#service\"}}]}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Internal control and strategy in Spain | Controlaudit","description":"Financial and strategic consulting, internal control and procedures manuals, with a review of your processes ahead of VERI*FACTU and e-invoicing.","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\/en\/services\/corporate-strategy\/","og_locale":"en_US","og_type":"website","og_title":"Internal control and strategy in Spain | Controlaudit","og_description":"Financial and strategic consulting, internal control and procedures manuals, with a review of your processes ahead of VERI*FACTU and e-invoicing.","og_url":"https:\/\/www.controlaudit.es\/en\/services\/corporate-strategy\/","og_site_name":"Controlaudit","article_modified_time":"2026-10-21T06:52:42+00:00","og_image":[{"width":1600,"height":1000,"url":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/auditoria-voluntaria-cuentas-pymes.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.controlaudit.es\/en\/services\/corporate-strategy\/","url":"https:\/\/www.controlaudit.es\/en\/services\/corporate-strategy\/","name":"Internal control and strategy in Spain | Controlaudit","isPartOf":{"@id":"https:\/\/www.controlaudit.es\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.controlaudit.es\/en\/services\/corporate-strategy\/#primaryimage"},"image":{"@id":"https:\/\/www.controlaudit.es\/en\/services\/corporate-strategy\/#primaryimage"},"thumbnailUrl":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/auditoria-voluntaria-cuentas-pymes.jpg","datePublished":"2026-10-14T07:15:05+00:00","dateModified":"2026-10-21T06:52:42+00:00","description":"Financial and strategic consulting, internal control and procedures manuals, with a review of your processes ahead of VERI*FACTU and e-invoicing.","breadcrumb":{"@id":"https:\/\/www.controlaudit.es\/en\/services\/corporate-strategy\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.controlaudit.es\/en\/services\/corporate-strategy\/"]}],"publisher":{"@id":"https:\/\/www.controlaudit.es\/en\/#organization"}},{"@type":"ImageObject","inLanguage":"en","@id":"https:\/\/www.controlaudit.es\/en\/services\/corporate-strategy\/#primaryimage","url":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/auditoria-voluntaria-cuentas-pymes.jpg","contentUrl":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/auditoria-voluntaria-cuentas-pymes.jpg","width":1600,"height":1000,"caption":"Team meeting in an office with exposed brick walls"},{"@type":"BreadcrumbList","@id":"https:\/\/www.controlaudit.es\/en\/services\/corporate-strategy\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/www.controlaudit.es\/en\/"},{"@type":"ListItem","position":2,"name":"Services","item":"https:\/\/www.controlaudit.es\/en\/services\/"},{"@type":"ListItem","position":3,"name":"Corporate strategy and internal control systems"}]},{"@type":"WebSite","@id":"https:\/\/www.controlaudit.es\/en\/#website","url":"https:\/\/www.controlaudit.es\/en\/","name":"Controlaudit","description":"Auditores de cuentas en Espa\u00f1a","publisher":{"@id":"https:\/\/www.controlaudit.es\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.controlaudit.es\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":["Organization","AccountingService"],"@id":"https:\/\/www.controlaudit.es\/en\/#organization","name":"Controlaudit","alternateName":["ControlAudit","Controlaudit Auditores"],"url":"https:\/\/www.controlaudit.es\/en\/","logo":{"@type":"ImageObject","@id":"https:\/\/www.controlaudit.es\/en\/#\/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":"en"},"image":[{"@type":"ImageObject","@id":"https:\/\/www.controlaudit.es\/en\/#\/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":"en"},{"@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":"en"}],"legalName":"Controlaudit Auditores Certificados, S.L.","description":"Audit firm registered with Spain's Official Register of Statutory Auditors (ROAC, no. S1604), serving clients throughout Spain. Statutory audit, grant audit, public sector audit, special reports, due diligence, valuations, expert evidence and sustainability.","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":"Audit and advisory services","url":"https:\/\/www.controlaudit.es\/en\/servicios\/","itemListElement":[{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/en\/services\/annual-accounts-audit\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/en\/services\/annual-accounts-preparation\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/en\/services\/grant-audit\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/en\/services\/special-reports\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/en\/services\/performance-audit\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/en\/services\/services-audit\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/en\/services\/public-sector-audit\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/en\/services\/due-diligence\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/en\/services\/business-valuation\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/en\/services\/viability-plans\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/en\/services\/expert-evidence\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/en\/services\/sustainability-assurance\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/en\/services\/corporate-strategy\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/en\/services\/management-committees\/#service"}}]}}]}},"_links":{"self":[{"href":"https:\/\/www.controlaudit.es\/en\/wp-json\/wp\/v2\/pages\/969","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.controlaudit.es\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.controlaudit.es\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.controlaudit.es\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.controlaudit.es\/en\/wp-json\/wp\/v2\/comments?post=969"}],"version-history":[{"count":0,"href":"https:\/\/www.controlaudit.es\/en\/wp-json\/wp\/v2\/pages\/969\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/www.controlaudit.es\/en\/wp-json\/wp\/v2\/pages\/936"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.controlaudit.es\/en\/wp-json\/wp\/v2\/media\/408"}],"wp:attachment":[{"href":"https:\/\/www.controlaudit.es\/en\/wp-json\/wp\/v2\/media?parent=969"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}