{"id":2274,"date":"2026-10-20T12:51:36","date_gmt":"2026-10-20T10:51:36","guid":{"rendered":"https:\/\/www.controlaudit.es\/?page_id=2274"},"modified":"2026-10-27T17:42:55","modified_gmt":"2026-10-27T16:42:55","slug":"inicio-ja","status":"publish","type":"page","link":"https:\/\/www.controlaudit.es\/ja\/","title":{"rendered":"\u30db\u30fc\u30e0"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2274\" class=\"elementor elementor-2274 elementor-17\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d92c4fb e-con-full ca-sec ca-hero ca-hero-home e-flex e-con e-parent\" data-id=\"d92c4fb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-e8b819f e-con-full ca-wrap ca-center ca-gap24 e-flex e-con e-parent\" data-id=\"e8b819f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7375073 ca-pillh elementor-widget elementor-widget-heading\" data-id=\"7375073\" 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\">\u30b9\u30da\u30a4\u30f3\u306e\u4f1a\u8a08\u76e3\u67fb\u4eba <b>ROAC\u767b\u9332\u6e08\u307f<\/b><\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6aaf374 ca-h1 ca-xl elementor-widget elementor-widget-heading\" data-id=\"6aaf374\" 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\"><span class=\"soft\">\u78ba\u304b\u306a\u53b3\u683c\u3055\u3092\u3002<\/span> <br>\u5b9f\u8a3c\u3055\u308c\u308b<span class=\"r\">\u4fe1\u983c\u3092\u3002<\/span><\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3220c05 ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"3220c05\" 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>\u30b9\u30da\u30a4\u30f3\u5168\u571f\u306e\u4f01\u696d\u30fb\u56e3\u4f53\u3092\u5bfe\u8c61\u306b\u3001\u4f1a\u8a08\u76e3\u67fb\u3001\u88dc\u52a9\u91d1\u76e3\u67fb\u3001\u516c\u5171\u90e8\u9580\u306e\u76e3\u67fb\u3001\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3001\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3e924c7 e-con-full ca-btns e-flex e-con e-parent\" data-id=\"3e924c7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-615b5dc ca-btn ca-red elementor-widget elementor-widget-button\" data-id=\"615b5dc\" 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=\"\/ja\/\u304a\u554f\u3044\u5408\u308f\u305b\/\">\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\">\u63d0\u6848\u66f8\u3092\u4f9d\u983c\u3059\u308b \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-3b55070 ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"3b55070\" 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=\"\/ja\/\u30b5\u30fc\u30d3\u30b9\/\">\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\">\u30b5\u30fc\u30d3\u30b9\u3092\u898b\u308b<\/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<div class=\"elementor-element elementor-element-443031b e-con-full ca-shot animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"443031b\" 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-4a4cc7a elementor-widget elementor-widget-html\" data-id=\"4a4cc7a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<img fetchpriority=\"high\" src=\"\/wp-content\/uploads\/2026\/10\/portada-oficina-controlaudit.jpg\" srcset=\"\/wp-content\/uploads\/2026\/10\/portada-oficina-controlaudit-768x432.jpg 768w, \/wp-content\/uploads\/2026\/10\/portada-oficina-controlaudit-1024x576.jpg 1024w, \/wp-content\/uploads\/2026\/10\/portada-oficina-controlaudit-1536x864.jpg 1536w, \/wp-content\/uploads\/2026\/10\/portada-oficina-controlaudit.jpg 1600w\" sizes=\"(max-width: 1160px) 100vw, 1120px\" width=\"1600\" height=\"900\" alt=\"\u4f5c\u696d\u30b9\u30da\u30fc\u30b9\u3068\u81ea\u7136\u5149\u306e\u3042\u308b\u30aa\u30fc\u30d7\u30f3\u306a\u30aa\u30d5\u30a3\u30b9\u7a7a\u9593\" fetchpriority=\"high\" loading=\"eager\" decoding=\"async\">\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0b73737 elementor-widget elementor-widget-html\" data-id=\"0b73737\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-floats\"><div class=\"ca-float\"><b>30\u5e74\u4ee5\u4e0a<\/b><span>\u306e\u5b9f\u7e3e<\/span><\/div><div class=\"ca-float\"><b>14<\/b><span>\u306e\u5c02\u9580\u30b5\u30fc\u30d3\u30b9<\/span><\/div><div class=\"ca-float ca-seal\"><i>\u2713<\/i><div><strong>ROAC\u767b\u9332\u76e3\u67fb\u4e8b\u52d9\u6240<\/strong><br><span>\u767b\u9332\u756a\u53f7S1604<\/span><\/div><\/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-52afe02 e-con-full ca-strip e-flex e-con e-parent\" data-id=\"52afe02\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-55310ea e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"55310ea\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a652a2f elementor-widget elementor-widget-html\" data-id=\"a652a2f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span><b>NIA-ES<\/b> \u00b7 \u76e3\u67fb\u57fa\u6e96<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c29bc82 elementor-widget elementor-widget-html\" data-id=\"c29bc82\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span><b>LAC 22\/2015<\/b> \u00b7 \u4f1a\u8a08\u76e3\u67fb\u6cd5<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ef8f223 elementor-widget elementor-widget-html\" data-id=\"ef8f223\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span>\u3059\u3079\u3066\u306e\u696d\u52d9\u306b<b>\u30d1\u30fc\u30c8\u30ca\u30fc<\/b>\u304c\u95a2\u4e0e<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7ab946d elementor-widget elementor-widget-html\" data-id=\"7ab946d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span>\u30b9\u30da\u30a4\u30f3\u5168\u571f\u3067<b>\u30b5\u30fc\u30d3\u30b9<\/b>\u3092\u63d0\u4f9b<\/span>\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-a4eb4ec e-con-full ca-sec e-flex e-con e-parent\" data-id=\"a4eb4ec\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-eac8edd e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"eac8edd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-06b421b e-con-full ca-row ca-between ca-mb56 e-flex e-con e-parent\" data-id=\"06b421b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-594dc57 e-con-full e-flex e-con e-parent\" data-id=\"594dc57\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-877b951 ca-eyebrow elementor-widget elementor-widget-heading\" data-id=\"877b951\" 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\">\u30b5\u30fc\u30d3\u30b9<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8a698f0 ca-h2 elementor-widget elementor-widget-heading\" data-id=\"8a698f0\" 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\">\u5fa1\u793e\u304c<span class=\"r\">\u691c\u8a3c<\/span>\u3059\u3079\u304d\u3053\u3068\u306e\u5c02\u9580\u5bb6<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-01054fb ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"01054fb\" 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>\u89e3\u6c7a\u3057\u305f\u3044\u8ab2\u984c\u3054\u3068\u306b\u6574\u7406\u3057\u305f14\u306e\u30b5\u30fc\u30d3\u30b9\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5e06295 e-con-full ca-grid5 ca-mb56 e-flex e-con e-parent\" data-id=\"5e06295\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-3ab0b7d e-con-full ca-need e-flex e-con e-parent\" data-id=\"3ab0b7d\" data-element_type=\"container\" data-e-type=\"container\" href=\"\/ja\/\u30b5\u30fc\u30d3\u30b9\/#cumplir\">\n\t\t\t\t<div class=\"elementor-element elementor-element-353a1c3 elementor-widget elementor-widget-html\" data-id=\"353a1c3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<small>01<\/small><b>\u9075\u5b88<\/b><span>\u8ca1\u52d9\u60c5\u5831\u304a\u3088\u3073\u975e\u8ca1\u52d9\u60c5\u5831\u306e\u6cd5\u5b9a\u76e3\u67fb\u30fb\u4efb\u610f\u76e3\u67fb<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-ad3f302 e-con-full ca-need e-flex e-con e-parent\" data-id=\"ad3f302\" data-element_type=\"container\" data-e-type=\"container\" href=\"\/ja\/\u30b5\u30fc\u30d3\u30b9\/#justificar\">\n\t\t\t\t<div class=\"elementor-element elementor-element-125cf62 elementor-widget elementor-widget-html\" data-id=\"125cf62\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<small>02<\/small><b>\u8a3c\u660e<\/b><span>\u88dc\u52a9\u91d1\u5b9f\u7e3e\u5831\u544a\u66f8\u306e\u30ec\u30d3\u30e5\u30fc\u306b\u3088\u308a\u3001\u9045\u5ef6\u3084\u8fd4\u9084\u306e\u306a\u3044\u53d7\u7d66\u3092\u652f\u63f4<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-9cb24dc e-con-full ca-need e-flex e-con e-parent\" data-id=\"9cb24dc\" data-element_type=\"container\" data-e-type=\"container\" href=\"\/ja\/\u30b5\u30fc\u30d3\u30b9\/#decidir\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6316c83 elementor-widget elementor-widget-html\" data-id=\"6316c83\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<small>03<\/small><b>\u610f\u601d\u6c7a\u5b9a<\/b><span>\u4f01\u696d\u306e\u8cb7\u53ce\u30fb\u58f2\u5374\u3001\u8cc7\u91d1\u8abf\u9054\u3001\u4e8b\u696d\u306e\u65b9\u5411\u8ee2\u63db\u306e\u524d\u306b\u72ec\u7acb\u3057\u305f\u60c5\u5831\u3092\u63d0\u4f9b<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-cddb9ce e-con-full ca-need e-flex e-con e-parent\" data-id=\"cddb9ce\" data-element_type=\"container\" data-e-type=\"container\" href=\"\/ja\/\u30b5\u30fc\u30d3\u30b9\/#mejorar\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a26d919 elementor-widget elementor-widget-html\" data-id=\"a26d919\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<small>04<\/small><b>\u6539\u5584<\/b><span>\u7d4c\u55b6\u7ba1\u7406\u3001\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u3001\u8ca1\u52d9\u60c5\u5831\u306e\u8cea\u306e\u8a3a\u65ad<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-2147842 e-con-full ca-need e-flex e-con e-parent\" data-id=\"2147842\" data-element_type=\"container\" data-e-type=\"container\" href=\"\/ja\/\u30b5\u30fc\u30d3\u30b9\/#defender\">\n\t\t\t\t<div class=\"elementor-element elementor-element-21b74f4 elementor-widget elementor-widget-html\" data-id=\"21b74f4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<small>05<\/small><b>\u6a29\u5229\u4fdd\u8b77<\/b><span>\u88c1\u5224\u6240\u3001\u5be9\u5224\u6a5f\u95a2\u3001\u4ef2\u88c1\u306b\u304a\u3044\u3066\u8a3c\u62e0\u80fd\u529b\u3092\u6301\u3064\u5831\u544a\u66f8<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3a3e16d e-con-full ca-grid3 e-flex e-con e-parent\" data-id=\"3a3e16d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-cbe1ecd e-con-full ca-card ca-big animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"cbe1ecd\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ja\/\u30b5\u30fc\u30d3\u30b9\/\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3e15c04 elementor-widget elementor-widget-html\" data-id=\"3e15c04\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<img loading=\"lazy\" src=\"\/wp-content\/uploads\/2026\/10\/servicio-auditoria-cuentas-graficos.jpg\" width=\"1000\" height=\"625\" alt=\"\u30ce\u30fc\u30c8\u30d1\u30bd\u30b3\u30f3\u306e\u753b\u9762\u306b\u8868\u793a\u3055\u308c\u305f\u8ca1\u52d9\u30b0\u30e9\u30d5\" loading=\"lazy\" decoding=\"async\">\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a407c17 e-con-full e-flex e-con e-parent\" data-id=\"a407c17\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-890f5dc ca-eyebrow elementor-widget elementor-widget-heading\" data-id=\"890f5dc\" 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\">\u4e3b\u8981\u30b5\u30fc\u30d3\u30b9<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e23f86a ca-card-t elementor-widget elementor-widget-heading\" data-id=\"e23f86a\" 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\">\u500b\u5225\u304a\u3088\u3073\u9023\u7d50\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7ccf570 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"7ccf570\" 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>\u6cd5\u5b9a\u76e3\u67fb\u30fb\u4efb\u610f\u76e3\u67fb\u3092\u3001NIA-ES\u304a\u3088\u3073\u300c\u4f1a\u8a08\u76e3\u67fb\u6cd5\u300d\u306b\u6e96\u62e0\u3057\u3066\u5b9f\u65bd\u3057\u307e\u3059\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ce45691 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"ce45691\" 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-b792115 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"b792115\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ja\/\u30b5\u30fc\u30d3\u30b9\/\u88dc\u52a9\u91d1\u76e3\u67fb\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8b129c2 elementor-widget elementor-widget-html\" data-id=\"8b129c2\" 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=\"M9 12l2 2 4-4\"\/><path d=\"M12 3l8 4v5c0 5-3.5 8-8 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data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>EU\u8cc7\u91d1<\/span><span>\u7814\u7a76\u958b\u767a\u30fb\u30a4\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\uff08I+D+i\uff09\u30d7\u30ed\u30b8\u30a7\u30af\u30c8<\/span><span>\u81ea\u6cbb\u5dde\u306e\u52a9\u6210\u91d1<\/span><span>\u975e\u55b6\u5229\u56e3\u4f53\u30fb\u30b3\u30f3\u30bd\u30fc\u30b7\u30a2\u30e0<\/span><span>\u8907\u6570\u5e74\u5ea6\u306e\u88dc\u52a9\u91d1<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cb87936 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"cb87936\" 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-ba96b58 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"ba96b58\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ja\/\u30b5\u30fc\u30d3\u30b9\/\u516c\u5171\u90e8\u9580\u76e3\u67fb\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bccd0db elementor-widget elementor-widget-html\" data-id=\"bccd0db\" 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 21h18M5 21V10l7-5 7 5v11M9 21v-6h6v6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e7f401b ca-card-t elementor-widget elementor-widget-heading\" data-id=\"e7f401b\" 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\">\u516c\u5171\u90e8\u9580\u306e\u76e3\u67fb<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c293b13 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"c293b13\" 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>NIA-ES\u306b\u57fa\u3065\u304f\u30b9\u30da\u30a4\u30f3\u516c\u5171\u90e8\u9580\u76e3\u67fb\u57fa\u6e96\uff08NIA-ES-SP\uff09\u306b\u6e96\u62e0\u3057\u305f\u5c02\u9580\u7684\u306a\u76e3\u67fb\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-697a77e elementor-widget elementor-widget-html\" data-id=\"697a77e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>\u5730\u65b9\u516c\u5171\u56e3\u4f53\u3078\u306e\u7d4c\u6e08\u30fb\u4f1a\u8a08\u652f\u63f4<\/span><span>\u5730\u65b9\u516c\u5171\u56e3\u4f53\u306e\u8ca1\u7523\u7ba1\u7406<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6b53a3b ca-gowrap elementor-widget elementor-widget-html\" data-id=\"6b53a3b\" 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-b681847 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"b681847\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ja\/\u30b5\u30fc\u30d3\u30b9\/\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c8141e5 elementor-widget elementor-widget-html\" data-id=\"c8141e5\" 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-5131879 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"5131879\" 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\">\u8ca1\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2689994 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"2689994\" 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>\u4f01\u696d\u306e\u58f2\u8cb7\u3084\u4e8b\u696d\u518d\u7de8\u306b\u304a\u3051\u308b\u7dbf\u5bc6\u306a\u5206\u6790\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-df19ef0 elementor-widget elementor-widget-html\" data-id=\"df19ef0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>\u8ca1\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9<\/span><span>\u7a0e\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9<\/span><span>\u52b4\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9<\/span><span>\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u30fb\u30a8\u30af\u30a4\u30c6\u30a3\u3001\u30d5\u30a1\u30df\u30ea\u30fc\u30aa\u30d5\u30a3\u30b9<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d20da0 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"1d20da0\" 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-5872ab9 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"5872ab9\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ja\/\u30b5\u30fc\u30d3\u30b9\/\u7d4c\u6e08\u9451\u5b9a\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d520e38 elementor-widget elementor-widget-html\" data-id=\"d520e38\" 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=\"M12 3v18M5 7h14M7 7l-3 7a3 3 0 006 0zM17 7l-3 7a3 3 0 006 0z\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c2cd576 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"c2cd576\" 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\">\u9451\u5b9a\u30fb\u30d5\u30a9\u30ec\u30f3\u30b8\u30c3\u30af<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f293b19 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"f293b19\" 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>\u8a34\u8a1f\u306b\u304a\u3051\u308b\u6280\u8853\u7684\u652f\u63f4\u3068\u4e0d\u6b63\u306e\u9632\u6b62\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6013bd0 elementor-widget elementor-widget-html\" data-id=\"6013bd0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>\u8a34\u8a1f\u30fb\u4ef2\u88c1\u624b\u7d9a<\/span><span>\u5012\u7523\u624b\u7d9a\u304a\u3088\u3073\u5012\u7523\u524d\u624b\u7d9a<\/span><span>\u4e0d\u6b63\u8abf\u67fb<\/span><span>\u8cc7\u91d1\u30c8\u30ec\u30fc\u30b7\u30f3\u30b0\uff08cash tracing\uff09<\/span><span>\u30c7\u30b8\u30bf\u30eb\u8a3c\u62e0<\/span><span>\u640d\u5bb3\u30fb\u9038\u5931\u5229\u76ca<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a190472 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"a190472\" 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<div class=\"elementor-element elementor-element-345bb84 e-con-full ca-center ca-mt40 e-flex e-con e-parent\" data-id=\"345bb84\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9c482c0 ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"9c482c0\" 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=\"\/ja\/\u30b5\u30fc\u30d3\u30b9\/\">\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\">\u3059\u3079\u3066\u306e\u30b5\u30fc\u30d3\u30b9\u3092\u898b\u308b \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>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-748e959 e-con-full ca-sec ca-light ca-round e-flex e-con e-parent\" data-id=\"748e959\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-e3341d0 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"e3341d0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-deec5ee e-con-full ca-split e-flex e-con e-parent\" data-id=\"deec5ee\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-9b27be2 e-con-full e-flex e-con e-parent\" data-id=\"9b27be2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b8752d0 ca-eyebrow elementor-widget elementor-widget-heading\" data-id=\"b8752d0\" 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\">\u30bb\u30eb\u30d5\u30c1\u30a7\u30c3\u30af<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element 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data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>30\u79d2\u3067\u304a\u7b54\u3048\u3044\u305f\u3060\u304f\u3060\u3051\u3067\u3001\u5fa1\u793e\u304c\u6cd5\u5b9a\u306e\u57fa\u6e96\u3092\u8d85\u3048\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u304c\u308f\u304b\u308a\u307e\u3059\u3002\u7d50\u679c\u306f\u5f53\u4e8b\u52d9\u6240\u306e\u76e3\u67fb\u4eba\u304c\u500b\u5225\u306b\u78ba\u8a8d\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6ebed9e elementor-widget elementor-widget-html\" data-id=\"6ebed9e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-quiz\"><p class=\"ca-q\">\u76f4\u8fd12\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3001\u5fa1\u793e\u306f\u6b21\u306e\u57fa\u6e96\u3092\u8d85\u3048\u3066\u3044\u307e\u3059\u304b\u2026<\/p><div class=\"ca-opt\">\u7dcf\u8cc7\u75232,850,000\u30e6\u30fc\u30ed<\/div><div 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ca-wrap e-flex e-con e-parent\" data-id=\"b2f16f8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-0815f86 e-con-full ca-row ca-between ca-mb56 e-flex e-con e-parent\" data-id=\"0815f86\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-e66ad95 e-con-full e-flex e-con e-parent\" data-id=\"e66ad95\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5564e43 ca-eyebrow elementor-widget elementor-widget-heading\" data-id=\"5564e43\" 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\">\u30ca\u30ec\u30c3\u30b8<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f287099 ca-h2 elementor-widget elementor-widget-heading\" data-id=\"f287099\" 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\">\u5fa1\u793e\u306b\u5f71\u97ff\u3059\u308b\u6700\u65b0\u60c5\u5831<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c20f714 ca-btn ca-ink elementor-widget elementor-widget-button\" data-id=\"c20f714\" 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=\"\/ja\/blog\/\">\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\">\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u898b\u308b \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>\n\t\t\t\t<div class=\"elementor-element elementor-element-3a3c6f0 ca-ultimos-w elementor-widget elementor-widget-shortcode\" data-id=\"3a3c6f0\" 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-grid3 ca-ultimos\"><a class=\"ca-lcard ca-post\" href=\"https:\/\/www.controlaudit.es\/ja\/blog\/%e6%9c%9f%e6%9c%ab%e5%ae%9f%e5%9c%b0%e6%a3%9a%e5%8d%b8\/\"><img loading=\"lazy\" width=\"768\" height=\"480\" src=\"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/inventario-existencias-cierre-auditoria-768x480.jpg\" class=\"attachment-medium_large size-medium_large wp-post-image\" alt=\"\u30d1\u30ec\u30c3\u30c8\u304c\u7a4d\u307e\u308c\u305f\u68da\u304c\u4e26\u3076\u5009\u5eab\u306e\u901a\u8def\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/inventario-existencias-cierre-auditoria-768x480.jpg 768w, https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/inventario-existencias-cierre-auditoria-300x188.jpg 300w, https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/inventario-existencias-cierre-auditoria-1024x640.jpg 1024w\" sizes=\"auto, (max-width: 768px) 100vw, 768px\" \/><div class=\"ca-post-c\"><small>\u4f1a\u8a08\u76e3\u67fb \u00b7 2026\/10\/27<\/small><div class=\"ca-card-t elementor-widget elementor-widget-heading\"><h3 class=\"elementor-heading-title elementor-size-default\">\u671f\u672b\u306e\u68da\u5378\u8cc7\u7523\u306e\u5b9f\u5730\u68da\u5378\uff1a\u76e3\u67fb\u306b\u5411\u3051\u305f\u6e96\u5099\u306e\u65b9\u6cd5<\/h3><\/div><\/div><\/a><a class=\"ca-lcard ca-post\" href=\"https:\/\/www.controlaudit.es\/ja\/blog\/%e4%bc%91%e7%9c%a0%e4%bc%9a%e7%a4%be%e6%b1%ba%e7%ae%97%e6%9c%aa%e6%8f%90%e5%87%ba\/\"><img loading=\"lazy\" width=\"768\" height=\"480\" src=\"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/sociedades-inactivas-sin-depositar-cuentas-768x480.jpg\" class=\"attachment-medium_large size-medium_large wp-post-image\" alt=\"\u8ab0\u3082\u3044\u306a\u3044\u4f5c\u696d\u30b9\u30da\u30fc\u30b9\u304c\u4e26\u3076\u7121\u4eba\u306e\u30aa\u30d5\u30a3\u30b9\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/sociedades-inactivas-sin-depositar-cuentas-768x480.jpg 768w, https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/sociedades-inactivas-sin-depositar-cuentas-300x187.jpg 300w, https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/sociedades-inactivas-sin-depositar-cuentas-1024x640.jpg 1024w, https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/sociedades-inactivas-sin-depositar-cuentas.jpg 1250w\" sizes=\"auto, (max-width: 768px) 100vw, 768px\" \/><div class=\"ca-post-c\"><small>\u7d4c\u55b6\u96e3\u306e\u4f01\u696d\u3068\u7d44\u7e54\u518d\u7de8 \u00b7 2026\/10\/20<\/small><div class=\"ca-card-t elementor-widget elementor-widget-heading\"><h3 class=\"elementor-heading-title elementor-size-default\">\u8ca1\u52d9\u8af8\u8868\u3092\u63d0\u51fa\u3057\u3066\u3044\u306a\u3044\u4f11\u7720\u4f1a\u793e\u304c200\u4e07\u793e\u8fd1\u304f\u306b\uff1a\u53d6\u7de0\u5f79\u304c\u8ca0\u3046\u30ea\u30b9\u30af<\/h3><\/div><\/div><\/a><a class=\"ca-lcard ca-post\" href=\"https:\/\/www.controlaudit.es\/ja\/blog\/csrd%e5%af%be%e8%b1%a1%e4%bc%81%e6%a5%ad\/\"><img loading=\"lazy\" width=\"768\" height=\"480\" src=\"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/directiva-omnibus-csrd-empresas-obligadas-768x480.jpg\" class=\"attachment-medium_large size-medium_large wp-post-image\" alt=\"\u66c7\u308a\u7a7a\u306e\u4e0b\u306b\u592a\u967d\u5149\u30d1\u30cd\u30eb\u304c\u4e26\u3076\u592a\u967d\u5149\u767a\u96fb\u6240\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/directiva-omnibus-csrd-empresas-obligadas-768x480.jpg 768w, https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/directiva-omnibus-csrd-empresas-obligadas-300x188.jpg 300w, https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/directiva-omnibus-csrd-empresas-obligadas-1024x640.jpg 1024w\" sizes=\"auto, (max-width: 768px) 100vw, 768px\" \/><div class=\"ca-post-c\"><small>\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3 \u00b7 2026\/10\/08<\/small><div class=\"ca-card-t elementor-widget elementor-widget-heading\"><h3 class=\"elementor-heading-title elementor-size-default\">\u30aa\u30e0\u30cb\u30d0\u30b9I\u6307\u4ee4\uff1a\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u304c\u5fc5\u8981\u306a\u4f01\u696d\u3068\u305d\u306e\u958b\u59cb\u6642\u671f<\/h3><\/div><\/div><\/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<div class=\"elementor-element elementor-element-0011c8a e-con-full ca-sec e-flex e-con e-parent\" data-id=\"0011c8a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-452c224 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"452c224\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-d7c4a51 e-con-full ca-mb56 e-flex e-con e-parent\" data-id=\"d7c4a51\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-84185ce ca-eyebrow elementor-widget elementor-widget-heading\" data-id=\"84185ce\" 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\">Controlaudit\u304c\u9078\u3070\u308c\u308b\u7406\u7531<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-877e90d ca-h2 elementor-widget elementor-widget-heading\" data-id=\"877e90d\" 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\">\u5fa1\u793e\u3092\u6df1\u304f\u7406\u89e3\u3067\u304d\u308b\u898f\u6a21\u3068\u3001\u7684\u78ba\u306b\u304a\u5fdc\u3048\u3067\u304d\u308b\u7d4c\u9a13<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7a79b02 e-con-full ca-grid4 ca-why e-flex e-con e-parent\" data-id=\"7a79b02\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-e830231 e-con-full animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"e830231\" 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-52e4657 elementor-widget elementor-widget-html\" data-id=\"52e4657\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-num\">01<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-00600e5 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"00600e5\" 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\">\u30d1\u30fc\u30c8\u30ca\u30fc\u304c\u6700\u524d\u7dda\u3067\u5bfe\u5fdc<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-30a5bc4 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"30a5bc4\" 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>\u696d\u52d9\u3092\u7d71\u62ec\u3059\u308b\u62c5\u5f53\u8005\u304c\u5fa1\u793e\u3092\u7406\u89e3\u3057\u3001\u76f4\u63a5\u5bfe\u5fdc\u3057\u307e\u3059\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e641951 e-con-full animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"e641951\" 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-b47886b elementor-widget elementor-widget-html\" data-id=\"b47886b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-num\">02<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fe5b584 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"fe5b584\" 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\">\u72ec\u7acb\u6027<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a8a26c0 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"a8a26c0\" 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>\u76e3\u67fb\u306b\u95a2\u3059\u308b\u898f\u5247\u306b\u5f93\u3063\u305f\u5ba2\u89b3\u7684\u306a\u5224\u65ad\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5c198fe e-con-full animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"5c198fe\" 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-d593538 elementor-widget elementor-widget-html\" data-id=\"d593538\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-num\">03<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6c6f21e ca-card-t elementor-widget elementor-widget-heading\" data-id=\"6c6f21e\" 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\">\u30aa\u30fc\u30c0\u30fc\u30e1\u30a4\u30c9\u306e\u63d0\u6848<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-35a0fb6 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"35a0fb6\" 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>\u7bc4\u56f2\u3068\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3092\u5404\u56e3\u4f53\u306b\u5408\u308f\u305b\u3066\u8a2d\u5b9a\u3057\u307e\u3059\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-70adbf0 e-con-full animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"70adbf0\" 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-5bfbf56 elementor-widget elementor-widget-html\" data-id=\"5bfbf56\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-num\">04<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a244614 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"a244614\" 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\">\u4ed8\u52a0\u4fa1\u5024<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1536338 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"1536338\" 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>\u5185\u90e8\u7d71\u5236\u306e\u6539\u5584\u306b\u5411\u3051\u305f\u5177\u4f53\u7684\u306a\u63d0\u8a00\u3002<\/p>\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<div class=\"elementor-element elementor-element-9fc7ae3 e-con-full ca-sec ca-pt0 e-flex e-con e-parent\" data-id=\"9fc7ae3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-a840c9a e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"a840c9a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-626eba7 e-con-full ca-row ca-between ca-mb56 e-flex e-con e-parent\" data-id=\"626eba7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-256c2ce e-con-full e-flex e-con e-parent\" data-id=\"256c2ce\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-83065e6 ca-eyebrow elementor-widget elementor-widget-heading\" data-id=\"83065e6\" 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\">\u30c1\u30fc\u30e0<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-95b1491 ca-h2 elementor-widget elementor-widget-heading\" data-id=\"95b1491\" 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\">\u9854\u306e\u898b\u3048\u308b\u5c02\u9580\u5bb6\u30c1\u30fc\u30e0<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f3d5cf3 ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"f3d5cf3\" 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=\"\/ja\/\u4e8b\u52d9\u6240\u6982\u8981\/#equipo\">\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\">\u30c1\u30fc\u30e0\u3092\u898b\u308b \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>\n\t\t<div class=\"elementor-element elementor-element-71c11a3 e-con-full ca-grid3 e-flex e-con e-parent\" data-id=\"71c11a3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fde8106 elementor-widget elementor-widget-html\" data-id=\"fde8106\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div style=\"display:flex;gap:18px;align-items:center\"><span class=\"ca-mono\" style=\"width:64px;height:64px;font-size:20px\">JP<\/span><div><b style=\"display:block;font-size:17px\">Jose Pascual Poveda Maestre<\/b><span style=\"font-size:14px;color:var(--ca-mut)\">\u4ee3\u8868\u30d1\u30fc\u30c8\u30ca\u30fc<\/span><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8bfabd2 elementor-widget elementor-widget-html\" data-id=\"8bfabd2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div style=\"display:flex;gap:18px;align-items:center\"><span class=\"ca-mono\" style=\"width:64px;height:64px;font-size:20px\">JA<\/span><div><b style=\"display:block;font-size:17px\">Jose Antonio Valiente Velasco<\/b><span style=\"font-size:14px;color:var(--ca-mut)\">\u30d1\u30fc\u30c8\u30ca\u30fc<\/span><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-75d8c63 elementor-widget elementor-widget-html\" data-id=\"75d8c63\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div style=\"display:flex;gap:18px;align-items:center\"><span class=\"ca-mono\" style=\"width:64px;height:64px;font-size:20px\">MA<\/span><div><b style=\"display:block;font-size:17px\">Miguel Angel Cabral Saldias<\/b><span style=\"font-size:14px;color:var(--ca-mut)\">\u30de\u30cd\u30fc\u30b8\u30e3\u30fc<\/span><\/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-ec8c002 e-con-full ca-cta e-flex e-con e-parent\" data-id=\"ec8c002\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-6a291e4 e-con-full ca-cta-box animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"6a291e4\" 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-ca341c8 ca-h2 elementor-widget elementor-widget-heading\" data-id=\"ca341c8\" 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\">\u6b21\u56de\u306e\u6c7a\u7b97\u306b\u3064\u3044\u3066\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-769258f ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"769258f\" 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>\u5fa1\u793e\u306e\u72b6\u6cc1\u3092\u304a\u805e\u304b\u305b\u304f\u3060\u3055\u3044\u3002\u3054\u4e8b\u60c5\u306b\u5408\u308f\u305b\u305f\u63d0\u6848\u66f8\u3092\u304a\u9001\u308a\u3057\u307e\u3059\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9e1b891 e-con-full ca-btns ca-center e-flex e-con e-parent\" data-id=\"9e1b891\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-331a869 ca-btn ca-white elementor-widget elementor-widget-button\" data-id=\"331a869\" 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=\"\/ja\/\u304a\u554f\u3044\u5408\u308f\u305b\/\">\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\">\u63d0\u6848\u66f8\u3092\u4f9d\u983c\u3059\u308b \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-6ecd52a ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"6ecd52a\" 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>ROAC\u767b\u9332\u306e\u76e3\u67fb\u4e8b\u52d9\u6240\u3002\u4f1a\u8a08\u76e3\u67fb\u3001\u88dc\u52a9\u91d1\u76e3\u67fb\u3001\u516c\u5171\u90e8\u9580\u306e\u76e3\u67fb\u3001\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3001\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3092\u30b9\u30da\u30a4\u30f3\u5168\u571f\u306e\u4f01\u696d\u306b\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n","protected":false},"author":1,"featured_media":790,"parent":0,"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-2274","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>\u30b9\u30da\u30a4\u30f3\u306e\u76e3\u67fb\u30fb\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\uff5cControlaudit<\/title>\n<meta name=\"description\" content=\"ROAC\u767b\u9332\u306e\u76e3\u67fb\u4e8b\u52d9\u6240\u3002\u4f1a\u8a08\u76e3\u67fb\u3001\u88dc\u52a9\u91d1\u76e3\u67fb\u3001\u516c\u5171\u90e8\u9580\u306e\u76e3\u67fb\u3001\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3001\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3092\u30b9\u30da\u30a4\u30f3\u5168\u571f\u306e\u4f01\u696d\u306b\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\" \/>\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\/ja\/\" \/>\n<meta property=\"og:locale\" content=\"ja_JP\" \/>\n<meta property=\"og:type\" content=\"website\" \/>\n<meta property=\"og:title\" 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