{"id":1403,"date":"2026-10-14T10:32:34","date_gmt":"2026-10-14T08:32:34","guid":{"rendered":"https:\/\/www.controlaudit.es\/?page_id=1403"},"modified":"2026-10-21T09:02:10","modified_gmt":"2026-10-21T07:02:10","slug":"audit-services","status":"publish","type":"page","link":"https:\/\/www.controlaudit.es\/fr\/services\/audit-services\/","title":{"rendered":"Audit des services et des politiques de r\u00e9mun\u00e9ration"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1403\" class=\"elementor elementor-1403 elementor-30\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7f215af e-con-full ca-sec ca-hero ca-left e-flex e-con e-parent\" data-id=\"7f215af\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-0e406b3 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"0e406b3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-32c49af e-con-full ca-split e-flex e-con e-parent\" data-id=\"32c49af\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-622462f e-con-full ca-gap24 e-flex e-con e-parent\" data-id=\"622462f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-97c0cc6 ca-crumbs elementor-widget elementor-widget-text-editor\" data-id=\"97c0cc6\" 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=\"\/fr\/\">Accueil<\/a> &nbsp;\/&nbsp; <a href=\"\/fr\/services\/\">Services<\/a> &nbsp;\/&nbsp; Audit des services<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-544acc7 elementor-widget elementor-widget-html\" data-id=\"544acc7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-pill\">Am\u00e9liorer <b>04<\/b><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-83dead5 ca-h1 ca-md ca-dot elementor-widget elementor-widget-heading\" data-id=\"83dead5\" 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\">Audit des services et des politiques de r\u00e9mun\u00e9ration<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0b20bcd ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"0b20bcd\" 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>Nous \u00e9valuons en toute ind\u00e9pendance la qualit\u00e9 de vos services et la bonne application de votre politique de r\u00e9mun\u00e9ration, afin que la r\u00e9mun\u00e9ration variable repose sur des donn\u00e9es objectives.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0bf304c e-con-full ca-btns e-flex e-con e-parent\" data-id=\"0bf304c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9fa5562 ca-btn ca-red elementor-widget elementor-widget-button\" data-id=\"9fa5562\" 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=\"\/fr\/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\">Demander une proposition \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-8812eaa ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"8812eaa\" 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-e31d432 elementor-widget elementor-widget-html\" data-id=\"e31d432\" 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>Domaine<\/small><b>Am\u00e9liorer<\/b><\/div><div><small>Zone<\/small><b>Toute l'Espagne<\/b><\/div><div><small>Cadre<\/small><b>ET \u00b7 RD 902\/2020<\/b><\/div><div><small>Cabinet<\/small><b>ROAC n\u00b0 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-a66888f e-con-full ca-sec ca-light ca-round e-flex e-con e-parent\" data-id=\"a66888f\" data-element_type=\"container\" data-e-type=\"container\" id=\"contenido\">\n\t\t<div class=\"elementor-element elementor-element-85e70cf e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"85e70cf\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-c0e6b06 e-con-full ca-ficha e-flex e-con e-parent\" data-id=\"c0e6b06\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-cb3e241 e-con-full ca-toc e-flex e-con e-parent\" data-id=\"cb3e241\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-859f1cb elementor-widget elementor-widget-html\" data-id=\"859f1cb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<nav aria-label=\"Sur cette page\"><p>Sur cette page<\/p><ul><li><a href=\"#que-es\">En quoi consiste-t-il<\/a><\/li><li><a href=\"#para-quien\">Pour qui<\/a><\/li><li><a href=\"#marco-legal\">Cadre l\u00e9gal<\/a><\/li><li><a href=\"#incluye\">Ce qui est inclus<\/a><\/li><li><a href=\"#como-trabajamos\">Notre m\u00e9thode<\/a><\/li><li><a href=\"#documentacion\">Documents<\/a><\/li><li><a href=\"#preguntas\">Questions fr\u00e9quentes<\/a><\/li><li><a href=\"#base-legal\">Base l\u00e9gale<\/a><\/li><li><a href=\"#articulos\">Articles<\/a><\/li><\/ul><a class=\"ca-toc-cta\" href=\"\/fr\/contact\/\">Demander une proposition \u2192<\/a><\/nav>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8f7f5cc e-con-full ca-ficha-main ca-gap24 e-flex e-con e-parent\" data-id=\"8f7f5cc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-1d362b2 e-con-full ca-answer animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"1d362b2\" 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-2862e1d elementor-widget elementor-widget-html\" data-id=\"2862e1d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<b class=\"k\">En bref<\/b>L'audit des services est une mission d'examen ind\u00e9pendant, non r\u00e9gie par la loi espagnole sur l'audit des comptes, dans laquelle nous \u00e9valuons la prestation des services et l'application de la politique de r\u00e9mun\u00e9ration selon les crit\u00e8res fix\u00e9s par la direction. Il est particuli\u00e8rement utile dans l'h\u00f4tellerie, les loisirs et la restauration, o\u00f9 la r\u00e9mun\u00e9ration variable des responsables d\u00e9pend d'objectifs qualitatifs. Nous le compl\u00e9tons par l'audit des r\u00e9mun\u00e9rations et le contr\u00f4le salarial exig\u00e9s par l'art. 28.2 du statut des travailleurs espagnol (Estatuto de los Trabajadores) et par le d\u00e9cret royal 902\/2020.\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d59d562 elementor-widget elementor-widget-html\" data-id=\"d59d562\" 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>Relu par l'\u00e9quipe d'auditeurs de Controlaudit \u00b7 Soci\u00e9t\u00e9 inscrite au ROAC sous le n\u00b0 S1604 \u00b7 Mis \u00e0 jour le 13\/10\/2026<\/span><\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bdcd60d elementor-widget elementor-widget-html\" data-id=\"bdcd60d\" 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 quoi consiste-t-il<\/h2><p>Dans les h\u00f4tels, les restaurants et les entreprises de loisirs, la r\u00e9mun\u00e9ration variable des responsables de chaque \u00e9tablissement d\u00e9pend souvent non seulement d'objectifs \u00e9conomiques, mais aussi d'<strong>objectifs qualitatifs<\/strong>\u202f: accueil des clients, propret\u00e9, temps de service, pr\u00e9sentation des produits ou respect des standards de la marque. La mesure interne de ces objectifs suscite souvent des d\u00e9saccords. Un professionnel externe et ind\u00e9pendant apporte un jugement objectif, confidentiel et v\u00e9rifiable.<\/p><p>L'<strong>audit des services<\/strong> de Controlaudit est une mission d'examen ind\u00e9pendant con\u00e7ue comme une mission de <strong>proc\u00e9dures convenues<\/strong>\u202f: la direction d\u00e9cide quels aspects sont pertinents et quel poids accorder \u00e0 chacun, et nous concevons les proc\u00e9dures de contr\u00f4le, r\u00e9alisons des \u00e9valuations inopin\u00e9es et p\u00e9riodiques au moyen d'un syst\u00e8me de notation et v\u00e9rifions que la r\u00e9mun\u00e9ration variable est calcul\u00e9e conform\u00e9ment \u00e0 la politique approuv\u00e9e. Il ne s'agit ni d'un audit des comptes ni d'un rapport sur les contr\u00f4les d'une soci\u00e9t\u00e9 de services\u202f: c'est une mission sur mesure portant sur la qualit\u00e9 du service et la politique de r\u00e9mun\u00e9ration.<\/p><p>Nous la compl\u00e9tons par un service d'<strong>audit des r\u00e9mun\u00e9rations et de contr\u00f4le interne des salaires<\/strong>, qui aide \u00e0 respecter les obligations d'\u00e9galit\u00e9 de r\u00e9mun\u00e9ration de l'<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-11430\" target=\"_blank\" rel=\"noopener\">art. 28 du statut des travailleurs espagnol (Estatuto de los Trabajadores)<\/a> et du <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2020-12215\" target=\"_blank\" rel=\"noopener\">d\u00e9cret royal 902\/2020<\/a>. Si vous recherchez une mission de proc\u00e9dures convenues portant sur l'information financi\u00e8re, consultez nos <a href=\"\/fr\/services\/rapports-speciaux\/\">rapports sp\u00e9ciaux<\/a>.<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6ccfedf elementor-widget elementor-widget-html\" data-id=\"6ccfedf\" 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\">Pour qui<\/h2><\/div><ul class=\"ca-checks\"><li>Les groupes h\u00f4teliers, de restauration et de loisirs comptant plusieurs \u00e9tablissements et des responsables r\u00e9mun\u00e9r\u00e9s en partie de mani\u00e8re variable.<\/li><li>Les franchiseurs et les cha\u00eenes qui doivent v\u00e9rifier le respect de leurs standards de service dans chaque \u00e9tablissement.<\/li><li>Les entreprises dont la politique d'incitation suscite des conflits internes et qui ont besoin d'un \u00e9valuateur externe et ind\u00e9pendant.<\/li><li>Les entreprises qui doivent tenir le registre des r\u00e9mun\u00e9rations et souhaitent v\u00e9rifier qu'il est complet et correctement calcul\u00e9.<\/li><li>Les entreprises tenues d'avoir un plan d'\u00e9galit\u00e9, qui doivent y inclure un audit des r\u00e9mun\u00e9rations.<\/li><li>Les organes d'administration qui souhaitent renforcer le contr\u00f4le interne des salaires, des compl\u00e9ments et de la r\u00e9mun\u00e9ration variable.<\/li><\/ul>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9bba636 elementor-widget elementor-widget-html\" data-id=\"9bba636\" 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\">Cadre l\u00e9gal<\/h2><p>L'\u00e9valuation de la qualit\u00e9 du service et de la r\u00e9mun\u00e9ration variable n'est r\u00e9gie ni par un texte sp\u00e9cifique ni par la loi espagnole sur l'audit des comptes\u202f: son \u00e9tendue est fix\u00e9e par la direction et par la lettre de mission, et les crit\u00e8res d'\u00e9valuation sont d\u00e9finis par l'entreprise elle-m\u00eame. Les travaux doivent en tout \u00e9tat de cause respecter la l\u00e9gislation du travail et la convention collective applicables, ainsi que la r\u00e9glementation sur la protection des donn\u00e9es lorsque des informations relatives au personnel sont trait\u00e9es.<\/p><p>En mati\u00e8re de r\u00e9mun\u00e9ration, l'<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-11430\" target=\"_blank\" rel=\"noopener\">art. 28 du statut des travailleurs espagnol (Estatuto de los Trabajadores, ET)<\/a> impose de verser la m\u00eame r\u00e9mun\u00e9ration pour un travail de valeur \u00e9gale (28.1) et de tenir un <strong>registre<\/strong> des valeurs moyennes des salaires, des compl\u00e9ments de salaire et des avantages non salariaux du personnel, ventil\u00e9es par sexe et r\u00e9parties par groupes professionnels, cat\u00e9gories ou postes identiques ou de valeur \u00e9gale (28.2). Dans les entreprises d'au moins cinquante salari\u00e9s, si la moyenne des r\u00e9mun\u00e9rations d'un sexe d\u00e9passe de 25\u00a0% ou plus celle de l'autre, le registre doit justifier que l'\u00e9cart n'est pas li\u00e9 au sexe (28.3).<\/p><p>Le <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2020-12215\" target=\"_blank\" rel=\"noopener\">d\u00e9cret royal 902\/2020 relatif \u00e0 l'\u00e9galit\u00e9 de r\u00e9mun\u00e9ration entre les femmes et les hommes<\/a> pr\u00e9cise le registre des r\u00e9mun\u00e9rations (registro retributivo) de l'ensemble du personnel, y compris les cadres dirigeants (art. 5), et l'<strong>audit des r\u00e9mun\u00e9rations<\/strong>, que les entreprises qui \u00e9tablissent un plan d'\u00e9galit\u00e9 doivent y inclure (art. 7), avec un diagnostic de la situation salariale et un plan d'action (art. 8). Les entreprises de cinquante salari\u00e9s ou plus sont tenues d'avoir un plan d'\u00e9galit\u00e9 (<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2007-6115\" target=\"_blank\" rel=\"noopener\">art. 45.2 de la loi organique 3\/2007<\/a>).<\/p><\/div><div class=\"ca-table\"><table><thead><tr><th>Situation<\/th><th>Texte<\/th><th>Cons\u00e9quence<\/th><\/tr><\/thead><tbody><tr><th scope=\"row\">\u00c9valuation de la qualit\u00e9 du service et de la r\u00e9mun\u00e9ration variable<\/th><td>Lettre de mission et politique de r\u00e9mun\u00e9ration de l'entreprise<\/td><td>\u00c9tendue et crit\u00e8res fix\u00e9s par la direction\u202f; rapport pr\u00e9sentant les faits constat\u00e9s et les notes.<\/td><\/tr><tr><th scope=\"row\">Toutes les entreprises<\/th><td>Art. 28.2 ET et art. 5 d\u00e9cret royal 902\/2020<\/td><td>Registre des r\u00e9mun\u00e9rations de l'ensemble du personnel, ventil\u00e9 par sexe.<\/td><\/tr><tr><th scope=\"row\">Entreprises d'au moins 50 salari\u00e9s pr\u00e9sentant un \u00e9cart de 25\u00a0% ou plus<\/th><td>Art. 28.3 ET<\/td><td>Justification dans le registre que l'\u00e9cart n'est pas li\u00e9 au sexe.<\/td><\/tr><tr><th scope=\"row\">Entreprises de 50 salari\u00e9s ou plus<\/th><td>Art. 45.2 loi organique 3\/2007<\/td><td>Obligation d'\u00e9tablir et d'appliquer un plan d'\u00e9galit\u00e9.<\/td><\/tr><tr><th scope=\"row\">Entreprises qui \u00e9tablissent un plan d'\u00e9galit\u00e9<\/th><td>Art. 7 et 8 d\u00e9cret royal 902\/2020<\/td><td>Audit des r\u00e9mun\u00e9rations avec diagnostic et plan d'action, pour la dur\u00e9e de validit\u00e9 du plan.<\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9752cbc elementor-widget elementor-widget-html\" data-id=\"9752cbc\" 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\">Ce qui est inclus<\/h2><\/div><div class=\"ca-inc\"><div><h3>H\u00f4tels, loisirs et restauration<\/h3><p>Conception des proc\u00e9dures de contr\u00f4le des aspects qualitatifs du service, \u00e9laboration d'indices d'\u00e9valuation pond\u00e9r\u00e9s par la direction et visites ou \u00e9valuations inopin\u00e9es et p\u00e9riodiques dans chaque \u00e9tablissement.<\/p><\/div><div><h3>V\u00e9rification de la r\u00e9mun\u00e9ration variable<\/h3><p>Contr\u00f4le du calcul des primes des responsables \u00e0 partir des bonnes donn\u00e9es et conform\u00e9ment \u00e0 la politique approuv\u00e9e, y compris la combinaison d'objectifs \u00e9conomiques et qualitatifs.<\/p><\/div><div><h3>Revue de la politique de r\u00e9mun\u00e9ration<\/h3><p>Analyse de la coh\u00e9rence entre la politique de l'entreprise, les contrats et la convention collective applicable pour des \u00e9l\u00e9ments tels que les primes, les compl\u00e9ments ou la r\u00e9partition des montants variables, avec l'\u00e9tendue convenue.<\/p><\/div><div><h3>Audit des r\u00e9mun\u00e9rations<\/h3><p>\u00c9valuation des postes de travail, revue du registre des r\u00e9mun\u00e9rations, identification des \u00e9carts et de leurs causes, et conception d'un plan d'action avec mesures, responsables, d\u00e9lais et suivi, en coh\u00e9rence avec le d\u00e9cret royal 902\/2020 et le plan d'\u00e9galit\u00e9.<\/p><\/div><div><h3>Contr\u00f4le interne des salaires<\/h3><p>Revue des processus de paie, d'embauche, d'\u00e9l\u00e9ments variables et d'approbation afin de r\u00e9duire les erreurs et de renforcer la transparence. Elle peut \u00eatre compl\u00e9t\u00e9e par notre service de <a href=\"\/fr\/services\/strategie-entreprise\/\">mise en place du contr\u00f4le interne<\/a>.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a9d8ce0 elementor-widget elementor-widget-html\" data-id=\"a9d8ce0\" 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\">Notre m\u00e9thode<\/h2><\/div><ol class=\"ca-steps ca-steps-n\"><li><b>01<\/b><h3>R\u00e9union avec la direction<\/h3><p>Nous prenons connaissance de l'activit\u00e9, de la politique de r\u00e9mun\u00e9ration et des aspects du service que la direction juge pertinents. Premi\u00e8re phase d'une \u00e0 deux semaines.<\/p><\/li><li><b>02<\/b><h3>Conception des crit\u00e8res et des pond\u00e9rations<\/h3><p>Nous proposons les proc\u00e9dures de contr\u00f4le et les indices d'\u00e9valuation\u202f; la direction d\u00e9cide du poids de chaque aspect et approuve le mod\u00e8le.<\/p><\/li><li><b>03<\/b><h3>Lettre de mission<\/h3><p>Nous formalisons l'\u00e9tendue, la p\u00e9riodicit\u00e9, la confidentialit\u00e9 et le format des rapports, afin que toutes les parties connaissent les r\u00e8gles avant de commencer.<\/p><\/li><li><b>04<\/b><h3>\u00c9valuations p\u00e9riodiques<\/h3><p>Nous r\u00e9alisons les \u00e9valuations inopin\u00e9es dans chaque \u00e9tablissement et v\u00e9rifions les donn\u00e9es servant au calcul de la r\u00e9mun\u00e9ration variable, selon la p\u00e9riodicit\u00e9 convenue (mensuelle, trimestrielle ou par saison).<\/p><\/li><li><b>05<\/b><h3>Rapports et revue annuelle<\/h3><p>Nous remettons des rapports par \u00e9tablissement et consolid\u00e9s, et revoyons chaque ann\u00e9e le mod\u00e8le pour l'adapter \u00e0 l'\u00e9volution de l'activit\u00e9.<\/p><\/li><\/ol>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1946c3d elementor-widget elementor-widget-html\" data-id=\"1946c3d\" 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\">Documents et livrables<\/h2><\/div><div class=\"ca-docs\"><div><h3>Ce que nous vous demanderons<\/h3><ul><li>La politique de r\u00e9mun\u00e9ration et le syst\u00e8me d'incitation approuv\u00e9s par la direction.<\/li><li>La convention collective applicable et les contrats ou accords de r\u00e9mun\u00e9ration variable.<\/li><li>Les manuels de standards de service et les proc\u00e9dures de chaque \u00e9tablissement.<\/li><li>Les donn\u00e9es de ventes, de co\u00fbts et les autres indicateurs entrant dans le calcul des primes.<\/li><li>Les bulletins de paie et le registre des r\u00e9mun\u00e9rations de la p\u00e9riode examin\u00e9e.<\/li><li>Les fiches de poste et la structure organisationnelle.<\/li><li>Le plan d'\u00e9galit\u00e9 et le diagnostic en vigueur, le cas \u00e9ch\u00e9ant.<\/li><\/ul><\/div><div><h3>Ce que vous recevrez<\/h3><ul><li>Un mod\u00e8le d'\u00e9valuation du service avec crit\u00e8res, pond\u00e9rations et syst\u00e8me de notation.<\/li><li>Des rapports p\u00e9riodiques par \u00e9tablissement et consolid\u00e9s, avec les notes et les faits constat\u00e9s.<\/li><li>Un rapport sur le calcul de la r\u00e9mun\u00e9ration variable et les \u00e9carts relev\u00e9s.<\/li><li>Un diagnostic salarial et un plan d'action pour le plan d'\u00e9galit\u00e9, lorsque l'audit des r\u00e9mun\u00e9rations est inclus dans la mission.<\/li><li>Des recommandations d'am\u00e9lioration du contr\u00f4le interne des salaires.<\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c078f11 elementor-widget elementor-widget-html\" data-id=\"c078f11\" 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\">Questions fr\u00e9quentes<\/h2><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7c5139f ca-faq elementor-widget elementor-widget-accordion\" data-id=\"7c5139f\" 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-1301\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1301\" 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'est-ce que l'audit des services\u202f?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1301\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1301\"><p>C&rsquo;est une \u00e9valuation ind\u00e9pendante de la qualit\u00e9 de la prestation des services et de l&rsquo;application de la politique de r\u00e9mun\u00e9ration qui y est li\u00e9e. Elle est con\u00e7ue comme une mission de proc\u00e9dures convenues\u202f: la direction fixe ce qui est \u00e9valu\u00e9 et son poids, et nous le v\u00e9rifions de mani\u00e8re objective et p\u00e9riodique.<\/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-1302\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1302\" 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\">S'agit-il d'un audit des comptes\u202f?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1302\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1302\"><p>Non. Il n&rsquo;est pas soumis \u00e0 la loi espagnole sur l&rsquo;audit des comptes et n&rsquo;exprime pas d&rsquo;opinion sur les \u00e9tats financiers. Ce n&rsquo;est pas non plus un rapport sur les contr\u00f4les d&rsquo;une soci\u00e9t\u00e9 de services. C&rsquo;est une mission sur mesure dont l&rsquo;\u00e9tendue est d\u00e9finie dans la lettre de mission.<\/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-1303\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1303\" 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\">Pourquoi faire appel \u00e0 un \u00e9valuateur externe\u202f?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1303\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1303\"><p>Parce que la r\u00e9mun\u00e9ration variable fond\u00e9e sur des objectifs qualitatifs suscite souvent des d\u00e9saccords lorsqu&rsquo;elle est mesur\u00e9e par l&rsquo;organisation elle-m\u00eame. Un tiers ind\u00e9pendant apporte des crit\u00e8res objectifs, la confidentialit\u00e9 et la tra\u00e7abilit\u00e9, et r\u00e9duit les conflits internes.<\/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-1304\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1304\" 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\">Qui d\u00e9cide des crit\u00e8res d'\u00e9valuation\u202f?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1304\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1304\"><p>La direction. Nous proposons des proc\u00e9dures de contr\u00f4le et des indices d&rsquo;\u00e9valuation fond\u00e9s sur notre exp\u00e9rience, mais c&rsquo;est la direction qui pond\u00e8re l&rsquo;importance de chaque aspect et approuve le mod\u00e8le.<\/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-1305\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-1305\" 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\">Toutes les entreprises doivent-elles tenir un registre des r\u00e9mun\u00e9rations\u202f?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1305\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-1305\"><p>Oui. L&rsquo;art. 28.2 du statut des travailleurs espagnol (Estatuto de los Trabajadores) et l&rsquo;art. 5 du d\u00e9cret royal 902\/2020 obligent toutes les entreprises \u00e0 tenir un registre des r\u00e9mun\u00e9rations (registro retributivo) de l&rsquo;ensemble du personnel, y compris les cadres dirigeants, avec des donn\u00e9es ventil\u00e9es par sexe.<\/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-1306\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-1306\" 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\">Quand l'audit des r\u00e9mun\u00e9rations est-il obligatoire\u202f?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1306\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-1306\"><p>Les entreprises qui \u00e9tablissent un plan d&rsquo;\u00e9galit\u00e9 doivent y inclure un audit des r\u00e9mun\u00e9rations (art. 7 du d\u00e9cret royal 902\/2020). Le plan d&rsquo;\u00e9galit\u00e9 est obligatoire pour les entreprises de cinquante salari\u00e9s ou plus (art. 45.2 de la loi organique espagnole 3\/2007). Sa dur\u00e9e de validit\u00e9 est celle du plan d&rsquo;\u00e9galit\u00e9, sauf si une dur\u00e9e plus courte est fix\u00e9e.<\/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-1307\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-1307\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Les \u00e9valuations du service sont-elles annonc\u00e9es\u202f?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1307\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-1307\"><p>Le mod\u00e8le repose sur des \u00e9valuations inopin\u00e9es et p\u00e9riodiques, afin qu&rsquo;elles refl\u00e8tent le service r\u00e9ellement re\u00e7u par le client. La p\u00e9riodicit\u00e9 et le format sont convenus avec la direction dans la lettre de mission.<\/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-1308\" class=\"elementor-tab-title\" data-tab=\"8\" role=\"button\" aria-controls=\"elementor-tab-content-1308\" 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\">Travaillez-vous avec des entreprises de toute l'Espagne\u202f?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1308\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"8\" role=\"region\" aria-labelledby=\"elementor-tab-title-1308\"><p>Oui. Nous travaillons avec des entreprises de l&rsquo;h\u00f4tellerie, des loisirs et de la restauration de toute l&rsquo;Espagne. <a href=\"\/fr\/contact\/\">Pr\u00e9sentez-nous votre situation<\/a> et nous vous pr\u00e9parerons une proposition.<\/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'est-ce que l'audit des services\\u202f?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>C&rsquo;est une \\u00e9valuation ind\\u00e9pendante de la qualit\\u00e9 de la prestation des services et de l&rsquo;application de la politique de r\\u00e9mun\\u00e9ration qui y est li\\u00e9e. Elle est con\\u00e7ue comme une mission de proc\\u00e9dures convenues\\u202f: la direction fixe ce qui est \\u00e9valu\\u00e9 et son poids, et nous le v\\u00e9rifions de mani\\u00e8re objective et p\\u00e9riodique.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"S'agit-il d'un audit des comptes\\u202f?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Non. Il n&rsquo;est pas soumis \\u00e0 la loi espagnole sur l&rsquo;audit des comptes et n&rsquo;exprime pas d&rsquo;opinion sur les \\u00e9tats financiers. Ce n&rsquo;est pas non plus un rapport sur les contr\\u00f4les d&rsquo;une soci\\u00e9t\\u00e9 de services. C&rsquo;est une mission sur mesure dont l&rsquo;\\u00e9tendue est d\\u00e9finie dans la lettre de mission.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Pourquoi faire appel \\u00e0 un \\u00e9valuateur externe\\u202f?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Parce que la r\\u00e9mun\\u00e9ration variable fond\\u00e9e sur des objectifs qualitatifs suscite souvent des d\\u00e9saccords lorsqu&rsquo;elle est mesur\\u00e9e par l&rsquo;organisation elle-m\\u00eame. Un tiers ind\\u00e9pendant apporte des crit\\u00e8res objectifs, la confidentialit\\u00e9 et la tra\\u00e7abilit\\u00e9, et r\\u00e9duit les conflits internes.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Qui d\\u00e9cide des crit\\u00e8res d'\\u00e9valuation\\u202f?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>La direction. Nous proposons des proc\\u00e9dures de contr\\u00f4le et des indices d&rsquo;\\u00e9valuation fond\\u00e9s sur notre exp\\u00e9rience, mais c&rsquo;est la direction qui pond\\u00e8re l&rsquo;importance de chaque aspect et approuve le mod\\u00e8le.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Toutes les entreprises doivent-elles tenir un registre des r\\u00e9mun\\u00e9rations\\u202f?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Oui. L&rsquo;art. 28.2 du statut des travailleurs espagnol (Estatuto de los Trabajadores) et l&rsquo;art. 5 du d\\u00e9cret royal 902\\\/2020 obligent toutes les entreprises \\u00e0 tenir un registre des r\\u00e9mun\\u00e9rations (registro retributivo) de l&rsquo;ensemble du personnel, y compris les cadres dirigeants, avec des donn\\u00e9es ventil\\u00e9es par sexe.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Quand l'audit des r\\u00e9mun\\u00e9rations est-il obligatoire\\u202f?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Les entreprises qui \\u00e9tablissent un plan d&rsquo;\\u00e9galit\\u00e9 doivent y inclure un audit des r\\u00e9mun\\u00e9rations (art. 7 du d\\u00e9cret royal 902\\\/2020). Le plan d&rsquo;\\u00e9galit\\u00e9 est obligatoire pour les entreprises de cinquante salari\\u00e9s ou plus (art. 45.2 de la loi organique espagnole 3\\\/2007). Sa dur\\u00e9e de validit\\u00e9 est celle du plan d&rsquo;\\u00e9galit\\u00e9, sauf si une dur\\u00e9e plus courte est fix\\u00e9e.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Les \\u00e9valuations du service sont-elles annonc\\u00e9es\\u202f?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Le mod\\u00e8le repose sur des \\u00e9valuations inopin\\u00e9es et p\\u00e9riodiques, afin qu&rsquo;elles refl\\u00e8tent le service r\\u00e9ellement re\\u00e7u par le client. La p\\u00e9riodicit\\u00e9 et le format sont convenus avec la direction dans la lettre de mission.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Travaillez-vous avec des entreprises de toute l'Espagne\\u202f?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Oui. Nous travaillons avec des entreprises de l&rsquo;h\\u00f4tellerie, des loisirs et de la restauration de toute l&rsquo;Espagne. <a href=\\\"\\\/fr\\\/contact\\\/\\\">Pr\\u00e9sentez-nous votre situation<\\\/a> et nous vous pr\\u00e9parerons une proposition.<\\\/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-73c9151 elementor-widget elementor-widget-html\" data-id=\"73c9151\" 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 l\u00e9gale<\/h2><p>Textes cit\u00e9s sur cette page, avec un lien vers leur version officielle\u00a0:<\/p><\/div><ul class=\"ca-law\"><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-11430\" target=\"_blank\" rel=\"noopener\">D\u00e9cret royal l\u00e9gislatif 2\/2015 du 23 octobre, texte refondu du statut des travailleurs espagnol (Estatuto de los Trabajadores) (art. 28)<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2020-12215\" target=\"_blank\" rel=\"noopener\">D\u00e9cret royal 902\/2020 du 13 octobre relatif \u00e0 l'\u00e9galit\u00e9 de r\u00e9mun\u00e9ration entre les femmes et les hommes<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2007-6115\" target=\"_blank\" rel=\"noopener\">Loi organique 3\/2007 du 22 mars pour l'\u00e9galit\u00e9 effective entre les femmes et les hommes (art. 45)<\/a><\/li><\/ul><p class=\"ca-note\">Informations g\u00e9n\u00e9rales \u00e0 jour au 13\/10\/2026. Elles ne remplacent pas l'analyse de votre situation particuli\u00e8re.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5bc9613 ca-rel-w elementor-widget elementor-widget-shortcode\" data-id=\"5bc9613\" 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 connexes<\/h2><\/div><div class=\"ca-rel\"><a href=\"https:\/\/www.controlaudit.es\/fr\/blog\/verifactu-2027-echeances-obligation\/\"><small>07\/10\/2026 \u00b7 Comptabilit\u00e9 et facturation num\u00e9rique<\/small><b>VERI*FACTU\u00a0: \u00e9ch\u00e9ances 2027 en vigueur et report annonc\u00e9 \u00e0 octobre 2028<\/b><span>Lire l&#039;article \u2192<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/fr\/blog\/facture-electronique-obligatoire-b2b-delais\/\"><small>06\/10\/2026 \u00b7 Comptabilit\u00e9 et facturation num\u00e9rique<\/small><b>Facture \u00e9lectronique obligatoire entre entreprises\u00a0: les d\u00e9lais ont commenc\u00e9 le 06\/10\/2026<\/b><span>Lire l&#039;article \u2192<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/fr\/blog\/reglement-facture-electronique-b2b-adopte\/\"><small>31\/03\/2026 \u00b7 Comptabilit\u00e9 et facturation num\u00e9rique<\/small><b>Le r\u00e8glement sur la facture \u00e9lectronique entre entreprises est adopt\u00e9\u00a0: ce qui change et ce qui manque<\/b><span>Lire 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-5841f24 e-con-full ca-sec e-flex e-con e-parent\" data-id=\"5841f24\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-38be38c e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"38be38c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-12c201a e-con-full ca-mb56 e-flex e-con e-parent\" data-id=\"12c201a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-18185f9 ca-eyebrow elementor-widget elementor-widget-heading\" data-id=\"18185f9\" 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\">Services connexes<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-10c6380 ca-h2 elementor-widget elementor-widget-heading\" data-id=\"10c6380\" 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\">Ceci peut \u00e9galement vous int\u00e9resser<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e615b58 e-con-full ca-grid3 e-flex e-con e-parent\" data-id=\"e615b58\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-bb198a1 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"bb198a1\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/fr\/services\/audit-performance\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ec6cbda elementor-widget elementor-widget-html\" data-id=\"ec6cbda\" 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=\"12\" cy=\"12\" r=\"3\"\/><path d=\"M12 2v3M12 19v3M4.2 4.2l2.1 2.1M17.7 17.7l2.1 2.1M2 12h3M19 12h3M4.2 19.8l2.1-2.1M17.7 6.3l2.1-2.1\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6cb67a6 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"6cb67a6\" 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\">Audit de performance<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8c56183 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"8c56183\" 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>\u00c9valuation de la performance globale d&rsquo;une entreprise au-del\u00e0 de l&rsquo;information financi\u00e8re.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9d76deb elementor-widget elementor-widget-html\" data-id=\"9d76deb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Organismes sans but lucratif<\/span><span>Ordres professionnels<\/span><span>Contr\u00f4le de gestion et budg\u00e9taire<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a85fa2c ca-gowrap elementor-widget elementor-widget-html\" data-id=\"a85fa2c\" 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-e287873 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"e287873\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/fr\/services\/etablissement-comptes-annuels\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6e79c09 elementor-widget elementor-widget-html\" data-id=\"6e79c09\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M14 3H6a2 2 0 00-2 2v14a2 2 0 002 2h12a2 2 0 002-2V9z\"\/><path d=\"M9 15l2 2 4-4\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ef3e4cc ca-card-t elementor-widget elementor-widget-heading\" data-id=\"ef3e4cc\" 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\">\u00c9tablissement des comptes annuels<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-46e5434 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"46e5434\" 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>\u00c9tablissement professionnel des comptes annuels pour les soci\u00e9t\u00e9s qui souhaitent am\u00e9liorer la qualit\u00e9 de leur information financi\u00e8re. En raison d&rsquo;une exigence l\u00e9gale, nous ne fournissons ce service qu&rsquo;aux entit\u00e9s dont nous ne sommes pas les auditeurs.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a53d2d3 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"a53d2d3\" 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-d668c70 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"d668c70\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/fr\/services\/audit-comptes-annuels\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-01f4bc3 elementor-widget elementor-widget-html\" data-id=\"01f4bc3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M3 3v18h18\"\/><path d=\"M7 15l4-4 3 3 5-6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a85fb8b ca-card-t elementor-widget elementor-widget-heading\" data-id=\"a85fb8b\" 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\">Audit des comptes annuels<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c46f068 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"c46f068\" 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>Nous r\u00e9alisons des audits d&rsquo;\u00e9tats financiers selon les plus hautes exigences de qualit\u00e9 et de rigueur professionnelle.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c6f81e1 elementor-widget elementor-widget-html\" data-id=\"c6f81e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Audit obligatoire<\/span><span>Audit volontaire<\/span><span>Comptes consolid\u00e9s<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-80c7a1b ca-gowrap elementor-widget elementor-widget-html\" data-id=\"80c7a1b\" 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-48b3022 e-con-full ca-cta e-flex e-con e-parent\" data-id=\"48b3022\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-e0eeb99 e-con-full ca-cta-box animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"e0eeb99\" 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-77b88ac ca-h2 elementor-widget elementor-widget-heading\" data-id=\"77b88ac\" 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\">Demandez votre proposition d'audit des services<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ba3691 ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"4ba3691\" 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>Pr\u00e9sentez-nous votre situation et un auditeur du cabinet prendra contact avec vous.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-14928dc e-con-full ca-btns ca-center e-flex e-con e-parent\" data-id=\"14928dc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b4cde34 ca-btn ca-white elementor-widget elementor-widget-button\" data-id=\"b4cde34\" 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=\"\/fr\/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\">Demander une proposition \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-e31e857 ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"e31e857\" 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>Audit des services\u00a0: \u00e9valuation ind\u00e9pendante de la qualit\u00e9 et de la r\u00e9mun\u00e9ration variable (h\u00f4tellerie, loisirs, restauration) et audit des r\u00e9mun\u00e9rations.<\/p>\n","protected":false},"author":1,"featured_media":784,"parent":1386,"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-1403","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>Audit des services en Espagne | Controlaudit<\/title>\n<meta name=\"description\" content=\"Audit des services\u00a0: \u00e9valuation ind\u00e9pendante de la qualit\u00e9 et de la r\u00e9mun\u00e9ration variable (h\u00f4tellerie, loisirs, restauration) et audit des r\u00e9mun\u00e9rations.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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