{"id":2246,"date":"2026-10-01T09:30:00","date_gmt":"2026-10-01T07:30:00","guid":{"rendered":"https:\/\/www.controlaudit.es\/?p=2246"},"modified":"2026-10-27T17:52:29","modified_gmt":"2026-10-27T16:52:29","slug":"%e5%b8%82%e7%94%ba%e6%9d%91%e8%b2%a1%e5%8b%99%e7%b5%b1%e5%88%b6","status":"publish","type":"post","link":"https:\/\/www.controlaudit.es\/ja\/blog\/%e5%b8%82%e7%94%ba%e6%9d%91%e8%b2%a1%e5%8b%99%e7%b5%b1%e5%88%b6\/","title":{"rendered":"\u5e02\u753a\u6751\u306e\u8ca1\u52d9\u7d71\u5236\uff1a\u6c11\u9593\u306e\u76e3\u67fb\u4eba\u304c\u5354\u529b\u3067\u304d\u308b\u306e\u306f\u3069\u306e\u3088\u3046\u306a\u5834\u5408\u304b"},"content":{"rendered":"<div class=\"ca-answer\"><b 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interventora\uff09<\/strong>\u3068<strong>\u8ca1\u52d9\u7d71\u5236<\/strong>\u3067\u3059\u3002\u3055\u3089\u306b\u8ca1\u52d9\u7d71\u5236\u306f\u3001<strong>\u5e38\u6642\u7d71\u5236<\/strong>\u3068<strong>\u516c\u7684\u76e3\u67fb<\/strong>\u306b\u3088\u3063\u3066\u884c\u308f\u308c\u3001\u3053\u308c\u306b\u306f\u6709\u52b9\u6027\u306e\u7d71\u5236\u304c\u542b\u307e\u308c\u307e\u3059\uff08\u7b2c29\u67611\u9805\uff09\u3002<\/p>\n<p>\u540c\u898f\u5247\u306f\u6570\u5024\u76ee\u6a19\u3082\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002\u7d71\u5236\u30e2\u30c7\u30eb\u306f\u3001\u81ea\u524d\u307e\u305f\u306f\u5916\u90e8\u306e\u624b\u6bb5\u306b\u3088\u308a\u3001\u5f53\u8a72\u5e74\u5ea6\u306e\u9023\u7d50\u4e00\u822c\u4e88\u7b97\u306e\u5c11\u306a\u304f\u3068\u308280%\u306b\u3064\u3044\u3066\u5b9f\u52b9\u7684\u306a\u7d71\u5236\u3092\u78ba\u4fdd\u3057\u3001\u9023\u7d9a\u3059\u308b3\u5e74\u5ea6\u306e\u9593\u306b100%\u306b\u9054\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\uff08\u7b2c4\u67613\u9805\uff09\u3002\u3053\u306e\u300c\u5916\u90e8\u306e\u624b\u6bb5\u300d\u3078\u306e\u8a00\u53ca\u304c\u3001\u5354\u529b\u306e\u5165\u53e3\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>\u7b2c34\u6761\u304c\u8a8d\u3081\u308b\u3053\u3068\uff1a\u4f1a\u8a08\u76e3\u67fb\u5b98\u306e\u63d0\u6848\u306b\u3088\u308b\u5354\u529b<\/h2>\n<p>\u7b2c34\u6761\u306f\u3001\u516c\u7684\u76e3\u67fb\u696d\u52d9\u306b\u304a\u3051\u308b\u5354\u529b\u3092\u898f\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002\u4e3b\u306a\u898f\u5247\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li><strong>\u4f1a\u8a08\u76e3\u67fb\u5b98\u306e\u767a\u610f\u3002<\/strong>\u5354\u529b\u306f\u300c\u4f1a\u8a08\u76e3\u67fb\u5b98\u306e\u63d0\u6848\u306b\u57fa\u3065\u304d\u300d\u6c42\u3081\u3089\u308c\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u9996\u9577\u90e8\u5c40\u306e\u4e00\u65b9\u7684\u306a\u6c7a\u5b9a\u306b\u3088\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/li>\n<li><strong>\u4e88\u7b97\u63aa\u7f6e\u3002<\/strong>\u5b9f\u52b9\u7684\u306a\u7d71\u5236\u306e\u6700\u4f4e\u6c34\u6e96\u3092\u9054\u6210\u3059\u308b\u305f\u3081\u3001\u5730\u65b9\u516c\u5171\u56e3\u4f53\u306f\u5354\u529b\u306e\u5fc5\u8981\u306b\u5fdc\u3058\u305f\u5341\u5206\u306a\u984d\u3092\u4e88\u7b97\u306b\u8a08\u4e0a\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/li>\n<li><strong>\u516c\u7684\u307e\u305f\u306f\u6c11\u9593\u306e\u5354\u529b\u3002<\/strong>\u4ed6\u306e\u516c\u7684\u6a5f\u95a2\u3068\u306e\u5354\u5b9a\u3001\u307e\u305f\u306f\u6c11\u9593\u76e3\u67fb\u4e8b\u52d9\u6240\u3068\u306e\u5951\u7d04\u306b\u3088\u3063\u3066\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/li>\n<li><strong>\u4f1a\u8a08\u76e3\u67fb\u90e8\u9580\u306e\u6307\u793a\u3078\u306e\u670d\u5f93\u3002<\/strong>\u5951\u7d04\u3057\u305f\u4e8b\u52d9\u6240\u306f\u3001\u696d\u52d9\u306e\u6307\u63ee\u3092\u62c5\u3046\u4f1a\u8a08\u76e3\u67fb\u5b98\u304c\u767a\u3059\u308b\u6307\u793a\u306b\u5f93\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/li>\n<li><strong>\u671f\u9593\u306e\u5236\u9650\u3002<\/strong>\u5951\u7d04\u671f\u9593\u306f\u6700\u95772\u5e74\u3067\u3001\u516c\u5171\u90e8\u9580\u5951\u7d04\u6cd5\u306b\u5f93\u3063\u3066\u5ef6\u9577\u53ef\u80fd\u3067\u3059\u304c\u3001\u5951\u7d04\u306e\u66f4\u65b0\u3092\u91cd\u306d\u3066\u3082\u540c\u4e00\u56e3\u4f53\u306b\u5bfe\u3059\u308b\u696d\u52d9\u306f8\u5e74\u3092\u8d85\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002\u3053\u306e\u671f\u9593\u3092\u8d85\u3048\u305f\u5834\u5408\u30012\u5e74\u304c\u7d4c\u904e\u3059\u308b\u307e\u3067\u5f53\u8a72\u56e3\u4f53\u3068\u518d\u3073\u5951\u7d04\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/li>\n<li><strong>\u6b20\u683c\u4e8b\u7531\u3002<\/strong>\u540c\u5e74\u307e\u305f\u306f\u524d\u5e74\u306b\u3001\u5831\u544a\u66f8\u3067\u610f\u898b\u3092\u8ff0\u3079\u308b\u3079\u304d\u9818\u57df\u3084\u4e8b\u9805\u306b\u3064\u3044\u3066\u3001\u5f53\u8a72\u56e3\u4f53\u306e\u305f\u3081\u306b\u4ed6\u306e\u696d\u52d9\u3092\u884c\u3063\u305f\u8005\u3001\u307e\u305f\u306f\u884c\u3063\u3066\u3044\u308b\u8005\u3068\u306f\u5951\u7d04\u3067\u304d\u307e\u305b\u3093\u3002<\/li>\n<\/ul>\n<p>\u540c\u6761\u306f\u3001\u7d71\u5236\u306e\u8cac\u4efb\u3092\u6c11\u9593\u306e\u76e3\u67fb\u4eba\u306b\u79fb\u3059\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u5354\u529b\u306f\u3001\u4f1a\u8a08\u76e3\u67fb\u90e8\u9580\u304c\u6307\u63ee\u3059\u308b\u8ca1\u52d9\u7d71\u5236\u306e\u67a0\u7d44\u307f\u306e\u4e2d\u3067\u884c\u308f\u308c\u307e\u3059\u3002<\/p>\n<h2>\u696d\u52d9\u306e\u7a2e\u985e\uff1a\u8ca1\u52d9\u8af8\u8868\u3001\u6e96\u62e0\u6027\u3001\u696d\u52d9\u76e3\u67fb<\/h2>\n<p>\u516c\u7684\u76e3\u67fb\u3068\u306f\u3001\u56fd\u5bb6\u884c\u653f\u4f1a\u8a08\u691c\u67fb\u7dcf\u5c40\uff08Intervenci\u00f3n General de la Administraci\u00f3n del Estado\u3001IGAE\uff09\u304c\u5b9a\u3081\u308b\u76e3\u67fb\u57fa\u6e96\u3068\u6307\u793a\u3092\u9069\u7528\u3057\u3066\u3001\u7d4c\u6e08\u30fb\u8ca1\u52d9\u6d3b\u52d5\u3092\u4e8b\u5f8c\u7684\u304b\u3064\u4f53\u7cfb\u7684\u306b\u691c\u8a3c\u3059\u308b\u3082\u306e\u3067\u3059\uff08\u7b2c29\u67613\u9805\uff09\u3002\u6b21\u306e\u4e09\u3064\u306e\u985e\u578b\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u985e\u578b\uff08\u52c5\u4ee4\u7b2c424\/2017\u53f7\u7b2c29\u67613\u9805\uff09<\/th>\n<th>\u691c\u8a3c\u3059\u308b\u5185\u5bb9<\/th>\n<th>\u6307\u63ee\u8005<\/th>\n<th>\u6c11\u9593\u76e3\u67fb\u4eba\u304c\u62c5\u3044\u5f97\u308b\u5f79\u5272<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb<\/td>\n<td>\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u304c\u771f\u5b9f\u304b\u3064\u516c\u6b63\u306a\u6982\u89b3\u3092\u793a\u3057\u3066\u3044\u308b\u304b\u3001\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u4e88\u7b97\u306e\u57f7\u884c\u72b6\u6cc1\u3092\u793a\u3057\u3066\u3044\u308b\u304b<\/td>\n<td>\u4f1a\u8a08\u76e3\u67fb\u5b98<\/td>\n<td>\u4f1a\u8a08\u76e3\u67fb\u90e8\u9580\u306e\u6307\u793a\u306b\u5f93\u3044\u3001\u73fe\u5834\u4f5c\u696d\u3092\u5b9f\u65bd\u3057\u3001\u5831\u544a\u66f8\u306e\u8349\u6848\u3092\u4f5c\u6210\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<td>\u6e96\u62e0\u6027\u76e3\u67fb<\/td>\n<td>\u7d4c\u6e08\u30fb\u8ca1\u52d9\u7ba1\u7406\u306b\u95a2\u3059\u308b\u884c\u70ba\u3001\u53d6\u5f15\u304a\u3088\u3073\u624b\u7d9a\u304c\u9069\u7528\u6cd5\u4ee4\u306b\u6e96\u62e0\u3057\u3066\u3044\u308b\u304b<\/td>\n<td>\u4f1a\u8a08\u76e3\u67fb\u5b98<\/td>\n<td>\u5b9a\u3081\u3089\u308c\u305f\u7bc4\u56f2\u306b\u5fdc\u3058\u3066\u3001\u5951\u7d04\u3001\u88dc\u52a9\u91d1\u3001\u4eba\u4e8b\u307e\u305f\u306f\u6b73\u5165\u306b\u95a2\u3059\u308b\u6848\u4ef6\u3092\u691c\u8a3c\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<td>\u696d\u52d9\u76e3\u67fb<\/td>\n<td>\u7d4c\u6e08\u30fb\u8ca1\u52d9\u4e0a\u306e\u5408\u7406\u6027\u3068\u5065\u5168\u306a\u7ba1\u7406\u306e\u539f\u5247\u3078\u306e\u9069\u5408\u6027\uff08\u6539\u5584\u63d0\u8a00\u3092\u542b\u3080\uff09<\/td>\n<td>\u4f1a\u8a08\u76e3\u67fb\u5b98<\/td>\n<td>\u30d7\u30ed\u30bb\u30b9\u3001\u30b3\u30b9\u30c8\u3001\u30b5\u30fc\u30d3\u30b9\u306e\u52b9\u7387\u6027\u3092\u5206\u6790\u3057\u3001\u6539\u5584\u3092\u63d0\u6848\u3059\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u7b2c29\u67613\u9805A\u306b\u3088\u308c\u3070\u3001\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306f\u3001\u5730\u65b9\u306e\u81ea\u6cbb\u6a5f\u95a2\u3001\u5730\u65b9\u516c\u55b6\u4f01\u696d\u4f53\u3001\u56fa\u6709\u306e\u898f\u5247\u306b\u3088\u308a\u76e3\u67fb\u7fa9\u52d9\u3092\u8ca0\u3046\u5730\u65b9\u516c\u5171\u90e8\u9580\u306e\u8ca1\u56e3\u3001\u7b2c2\u67612\u9805\u306e\u57fa\u91d1\u304a\u3088\u3073\u5171\u540c\u4e8b\u696d\u4f53\u3001\u306a\u3089\u3073\u306b\u76e3\u67fb\u7fa9\u52d9\u3092\u8ca0\u308f\u306a\u3044\u304c\u5e74\u6b21\u76e3\u67fb\u8a08\u753b\u306b\u542b\u307e\u308c\u305f\u5730\u65b9\u516c\u5171\u90e8\u9580\u306e\u5546\u4e8b\u4f1a\u793e\u304a\u3088\u3073\u8ca1\u56e3\u306b\u3064\u3044\u3066\u3001\u6bce\u5e74\u5b9f\u65bd\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u5546\u4e8b\u6cd5\u4e0a\u306e\u76e3\u67fb\u7fa9\u52d9\u3092\u8ca0\u3046\u5730\u65b9\u306e\u5546\u4e8b\u4f1a\u793e\u306f\u3001\u30b9\u30da\u30a4\u30f32015\u5e747\u670820\u65e5\u6cd5\u5f8b\u7b2c22\/2015\u53f7\u300c\u4f1a\u8a08\u76e3\u67fb\u6cd5\u300d\uff08Ley de Auditor\u00eda de Cuentas\uff09\u306b\u57fa\u3065\u304f\u4f1a\u8a08\u76e3\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u540c\u6cd5\u306e\u7b2c1\u8ffd\u52a0\u898f\u5b9a\u306f\u516c\u5171\u90e8\u9580\u306e\u56e3\u4f53\u3092\u305d\u306e\u9069\u7528\u7bc4\u56f2\u304b\u3089\u9664\u5916\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u516c\u55b6\u306e\u5546\u4e8b\u4f1a\u793e\u306f\u9664\u5916\u3057\u3066\u3044\u307e\u305b\u3093\u3002\u5f53\u4e8b\u52d9\u6240\u304c\u3053\u3046\u3057\u305f\u696d\u52d9\u306b\u3069\u306e\u3088\u3046\u306b\u53d6\u308a\u7d44\u3093\u3067\u3044\u308b\u304b\u306f\u3001<a href=\"\/ja\/\u30b5\u30fc\u30d3\u30b9\/\u516c\u5171\u90e8\u9580\u76e3\u67fb\/\">\u516c\u5171\u90e8\u9580\u306e\u76e3\u67fb<\/a>\u306e\u30da\u30fc\u30b8\u3067\u3001\u307e\u305f\u52b9\u7387\u6027\u3084\u30d7\u30ed\u30bb\u30b9\u306b\u95a2\u3059\u308b\u696d\u52d9\u306b\u3064\u3044\u3066\u306f<a href=\"\/ja\/\u30b5\u30fc\u30d3\u30b9\/\u696d\u7e3e\u76e3\u67fb\/\">\u696d\u7e3e\u76e3\u67fb\u30fb\u696d\u52d9\u76e3\u67fb<\/a>\u306e\u30da\u30fc\u30b8\u3067\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<\/p>\n<h2>\u5e74\u6b21\u8ca1\u52d9\u7d71\u5236\u8a08\u753b\u304b\u3089\u5831\u544a\u66f8\u307e\u3067<\/h2>\n<p>\u4f1a\u8a08\u76e3\u67fb\u5b98\u306f\u6bce\u5e74<strong>\u5e74\u6b21\u8ca1\u52d9\u7d71\u5236\u8a08\u753b<\/strong>\u3092\u4f5c\u6210\u3057\u307e\u3059\uff08\u7b2c31\u6761\uff09\u3002\u3053\u306e\u8a08\u753b\u306b\u306f\u3001\u6cd5\u5f8b\u4e0a\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u305f\u696d\u52d9\u3068\u3001\u5b9a\u91cf\u7684\u30fb\u5b9a\u6027\u7684\u306a\u57fa\u6e96\u306b\u3088\u308b\u30ea\u30b9\u30af\u5206\u6790\u3092\u7d4c\u3066\u9078\u5b9a\u3055\u308c\u305f\u696d\u52d9\u304c\u542b\u307e\u308c\u3001\u91cd\u8907\u3092\u907f\u3051\u308b\u305f\u3081\u306e\u30ed\u30fc\u30c6\u30fc\u30b7\u30e7\u30f3\u3082\u8003\u616e\u3055\u308c\u307e\u3059\u3002\u8a08\u753b\u306f\u60c5\u5831\u63d0\u4f9b\u306e\u305f\u3081\u306b\u8b70\u4f1a\u672c\u4f1a\u8b70\u306b\u9001\u4ed8\u3055\u308c\u3001\u4eba\u54e1\u4e0d\u8db3\u306a\u3069\u3092\u7406\u7531\u306b\u5909\u66f4\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u7c21\u7565\u5316\u3059\u308b\u3068\u3001\u5168\u4f53\u306e\u30b5\u30a4\u30af\u30eb\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<ol>\n<li>\u30ea\u30b9\u30af\u5206\u6790\u3068\u3001\u4f1a\u8a08\u76e3\u67fb\u90e8\u9580\u306b\u3088\u308b\u5e74\u6b21\u8a08\u753b\u306e\u627f\u8a8d\u3002<\/li>\n<li>\u4f1a\u8a08\u76e3\u67fb\u5b98\u306e\u63d0\u6848\u306b\u57fa\u3065\u304f\u3001\u5916\u90e8\u5354\u529b\u304c\u5fc5\u8981\u306a\u696d\u52d9\u306e\u6c7a\u5b9a\u3068\u5951\u7d04\u624b\u7d9a\u3002<\/li>\n<li>\u9069\u7528\u3055\u308c\u308b\u6307\u793a\u3068\u6280\u8853\u57fa\u6e96\u306b\u5f93\u3063\u305f\u3001\u5354\u529b\u30c1\u30fc\u30e0\u306b\u3088\u308b\u696d\u52d9\u306e\u5b9f\u65bd\u3002<\/li>\n<li>\u4e8b\u5b9f\u3001\u7d50\u8ad6\u304a\u3088\u3073\u63d0\u8a00\u3092\u8a18\u8f09\u3057\u305f\u66f8\u9762\u306b\u3088\u308b\u5831\u544a\u66f8\uff08\u7b2c35\u6761\uff09\u3002<\/li>\n<li>\u4e00\u822c\u4f1a\u8a08\u306e\u627f\u8a8d\u306b\u969b\u3057\u3066\u306e\u3001\u5185\u90e8\u7d71\u5236\u306e\u7d50\u679c\u306b\u95a2\u3059\u308b\u5e74\u6b21\u8981\u7d04\u5831\u544a\u66f8\uff08\u7b2c37\u6761\uff09\u3002<\/li>\n<li>\u767a\u898b\u3055\u308c\u305f\u5f31\u70b9\u3001\u4e0d\u5099\u307e\u305f\u306f\u9055\u53cd\u3092\u662f\u6b63\u3059\u308b\u305f\u3081\u306e\u56e3\u4f53\u306e\u884c\u52d5\u8a08\u753b\uff08\u7b2c38\u6761\uff09\u3002<\/li>\n<\/ol>\n<p>\u7c21\u6613\u578b\u306e\u5730\u65b9\u4f1a\u8a08\u30e2\u30c7\u30eb\u3092\u9069\u7528\u3059\u308b\u56e3\u4f53\u306f\u3001\u7bc4\u56f2\u306e\u7570\u306a\u308b\u7c21\u6613\u578b\u306e\u5185\u90e8\u7d71\u5236\u5236\u5ea6\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h2>\u30a2\u30ea\u30ab\u30f3\u30c6\u770c\u3068\u30d0\u30ec\u30f3\u30b7\u30a2\u5dde\u306b\u304a\u3051\u308b\u72b6\u6cc1<\/h2>\n<p>\u30d0\u30ec\u30f3\u30b7\u30a2\u5dde\u3067\u306f\u3001\u30d0\u30ec\u30f3\u30b7\u30a2\u5dde\u4f1a\u8a08\u691c\u67fb\u9662\uff08Sindicatura 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href=\"\/ja\/blog\/2026\u5fa9\u8208\u8a08\u753b\u7d42\u4e86\/\">2026\u5e74\u306e\u5fa9\u8208\u8a08\u753b\u306e\u7d42\u4e86<\/a>\u3067\u5206\u6790\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u516c\u5171\u90e8\u9580\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u591a\u304f\u306e\u5e02\u753a\u6751\u306e\u7d4c\u6e08\u3067\u5927\u304d\u306a\u5b58\u5728\u611f\u3092\u6301\u3064\u306e\u304c\u793e\u4f1a\u7684\u7d4c\u6e08\u3067\u3059\u3002\u3053\u308c\u3089\u306e\u56e3\u4f53\u306e\u76e3\u67fb\u5236\u5ea6\u306b\u3064\u3044\u3066\u306f<a href=\"\/ja\/blog\/\u30d0\u30ec\u30f3\u30b7\u30a2\u5354\u540c\u7d44\u5408\u76e3\u67fb\/\">\u30d0\u30ec\u30f3\u30b7\u30a2\u5dde\u306b\u304a\u3051\u308b\u5354\u540c\u7d44\u5408\u306e\u76e3\u67fb<\/a>\u3067\u53d6\u308a\u4e0a\u3052\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u5e02\u753a\u6751\u304c\u88dc\u52a9\u91d1\u3092\u4ea4\u4ed8\u3059\u308b\u5834\u5408\u3001\u53d7\u7d66\u8005\u306b\u306f<a 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href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2017-5192\" target=\"_blank\" rel=\"noopener\">\u5730\u65b9\u516c\u5171\u90e8\u9580\u306e\u56e3\u4f53\u306b\u304a\u3051\u308b\u5185\u90e8\u7d71\u5236\u306e\u6cd5\u5236\u5ea6\u306b\u95a2\u3059\u308b2017\u5e744\u670828\u65e5\u52c5\u4ee4\u7b2c424\/2017\u53f7\uff08BOE-A-2017-5192\uff09<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-8147\" target=\"_blank\" rel=\"noopener\">2015\u5e747\u670820\u65e5\u6cd5\u5f8b\u7b2c22\/2015\u53f7\u300c\u4f1a\u8a08\u76e3\u67fb\u6cd5\u300d\u7d71\u5408\u7248<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/doc.php?id=BOE-A-2020-4301\" target=\"_blank\" rel=\"noopener\">\u5730\u65b9\u306e\u5185\u90e8\u7d71\u5236\u306b\u95a2\u3059\u308b\u8981\u7d04\u5831\u544a\u66f8\u3068\u60c5\u5831\u9001\u4ed8\u306b\u3064\u3044\u3066\u306e2020\u5e744\u67082\u65e5IGAE\u6c7a\u5b9a<\/a><\/li>\n<li><a href=\"https:\/\/www.sindicom.gva.es\/\" target=\"_blank\" rel=\"noopener\">\u30d0\u30ec\u30f3\u30b7\u30a2\u5dde\u4f1a\u8a08\u691c\u67fb\u9662\uff08Sindicatura de Comptes de la Comunitat Valenciana\uff09<\/a><\/li>\n<\/ul>\n<p>\u5fa1\u56e3\u4f53\u306e\u4f1a\u8a08\u76e3\u67fb\u90e8\u9580\u304c\u5e74\u6b21\u8ca1\u52d9\u7d71\u5236\u8a08\u753b\u3078\u306e\u5916\u90e8\u652f\u63f4\u3092\u691c\u8a0e\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u3001<a href=\"\/ja\/\u304a\u554f\u3044\u5408\u308f\u305b\/\">\u5f53\u4e8b\u52d9\u6240\u306e\u30c1\u30fc\u30e0\u306b\u304a\u554f\u3044\u5408\u308f\u305b<\/a>\u304f\u3060\u3055\u3044\u3002\u52c5\u4ee4\u7b2c424\/2017\u53f7\u306e\u67a0\u7d44\u307f\u306e\u4e2d\u3067\u3069\u306e\u3088\u3046\u306b\u5354\u529b\u3067\u304d\u308b\u304b\u3092\u3054\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<p class=\"ca-note\">\u672c\u8a18\u4e8b\u306fControlaudit\u306e\u5c02\u9580\u30c1\u30fc\u30e0\u304c\u4f5c\u6210\u3057\u307e\u3057\u305f\u30022026\u5e7410\u67088\u65e5\u66f4\u65b0\u3002\u672c\u8a18\u4e8b\u306e\u5185\u5bb9\u306f\u60c5\u5831\u63d0\u4f9b\u3092\u76ee\u7684\u3068\u3057\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u500b\u5225\u306e\u6848\u4ef6\u306b\u95a2\u3059\u308b\u5c02\u9580\u7684\u306a\u52a9\u8a00\u306b\u4ee3\u308f\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u52c5\u4ee4\u7b2c424\/2017\u53f7\u306b\u3088\u308a\u3001\u5730\u65b9\u516c\u5171\u56e3\u4f53\u306f\u4f1a\u8a08\u76e3\u67fb\u5b98\u306e\u63d0\u6848\u306b\u57fa\u3065\u304d\u3001\u516c\u7684\u76e3\u67fb\u306b\u5354\u529b\u3059\u308b\u6c11\u9593\u76e3\u67fb\u4e8b\u52d9\u6240\u3068\u5951\u7d04\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u7b2c34\u6761\u3001\u671f\u9593\u306e\u5236\u9650\u3068\u6b20\u683c\u4e8b\u7531\u3001\u516c\u7684\u76e3\u67fb\u306e\u985e\u578b\u3001\u305d\u3057\u3066\u5e74\u6b21\u8ca1\u52d9\u7d71\u5236\u8a08\u753b\u3068\u306e\u95a2\u4fc2\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n","protected":false},"author":1,"featured_media":783,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ca_meta_titulo":"\u5730\u65b9\u306e\u8ca1\u52d9\u7d71\u5236\uff1a\u6c11\u9593\u76e3\u67fb\u4eba\u306e\u5354\u529b","ca_meta_desc":"\u52c5\u4ee4\u7b2c424\/2017\u53f7\u7b2c34\u6761\u306b\u3088\u308a\u3001\u5e02\u753a\u6751\u306f\u4f1a\u8a08\u76e3\u67fb\u90e8\u9580\u3092\u652f\u63f4\u3059\u308b\u6c11\u9593\u306e\u76e3\u67fb\u4e8b\u52d9\u6240\u3068\u5951\u7d04\u3067\u304d\u307e\u3059\u3002\u305d\u306e\u8981\u4ef6\u3001\u671f\u9593\u306e\u5236\u9650\u3001\u76e3\u67fb\u306e\u985e\u578b\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002","footnotes":"","_elementor_version":"","_wp_page_template":""},"categories":[224],"tags":[],"class_list":["post-2246","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-224"],"yoast_head":"<!-- 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