{"id":1680,"date":"2026-10-14T13:21:28","date_gmt":"2026-10-14T11:21:28","guid":{"rendered":"https:\/\/www.controlaudit.es\/?page_id=1680"},"modified":"2026-10-21T08:57:48","modified_gmt":"2026-10-21T06:57:48","slug":"effektivitetsrevision","status":"publish","type":"page","link":"https:\/\/www.controlaudit.es\/sv\/tjanster\/effektivitetsrevision\/","title":{"rendered":"Effektivitetsrevision"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1680\" class=\"elementor elementor-1680 elementor-29\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7f173df e-con-full ca-sec ca-hero ca-left e-flex e-con e-parent\" data-id=\"7f173df\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-20801f1 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"20801f1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-b6fc207 e-con-full ca-split e-flex e-con e-parent\" data-id=\"b6fc207\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-69e5a18 e-con-full ca-gap24 e-flex e-con e-parent\" data-id=\"69e5a18\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-95b99ca ca-crumbs elementor-widget elementor-widget-text-editor\" data-id=\"95b99ca\" 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=\"\/sv\/\">Start<\/a> &nbsp;\/&nbsp; <a href=\"\/sv\/tjanster\/\">Tj\u00e4nster<\/a> &nbsp;\/&nbsp; Effektivitetsrevision<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e7702ce elementor-widget elementor-widget-html\" data-id=\"e7702ce\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-pill\">F\u00f6rb\u00e4ttra <b>04<\/b><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-55639fb ca-h1 ca-md ca-dot elementor-widget elementor-widget-heading\" data-id=\"55639fb\" 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\">Effektivitetsrevision<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b0b96e ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"1b0b96e\" 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>Vi bed\u00f6mer oberoende om din organisation anv\u00e4nder sina resurser sparsamt, effektivt och \u00e4ndam\u00e5lsenligt, och f\u00f6resl\u00e5r konkreta f\u00f6rb\u00e4ttringar av processer, intern kontroll och budgetuppf\u00f6ljning.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a1e284b e-con-full ca-btns e-flex e-con e-parent\" data-id=\"a1e284b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6a234a7 ca-btn ca-red elementor-widget elementor-widget-button\" data-id=\"6a234a7\" 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=\"\/sv\/kontakt\/\">\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\">Beg\u00e4r offert \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-25b02aa ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"25b02aa\" 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-9695e0b elementor-widget elementor-widget-html\" data-id=\"9695e0b\" 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>Omr\u00e5de<\/small><b>F\u00f6rb\u00e4ttra<\/b><\/div><div><small>Geografi<\/small><b>Hela Spanien<\/b><\/div><div><small>Regelverk<\/small><b>LAC \u00b7 skr\u00e4ddarsytt uppdrag<\/b><\/div><div><small>Byr\u00e5<\/small><b>ROAC nr 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-6e4c783 e-con-full ca-sec ca-light ca-round e-flex e-con e-parent\" data-id=\"6e4c783\" data-element_type=\"container\" data-e-type=\"container\" id=\"contenido\">\n\t\t<div class=\"elementor-element elementor-element-bb48f51 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"bb48f51\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-68e081c e-con-full ca-ficha e-flex e-con e-parent\" data-id=\"68e081c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-20fab81 e-con-full ca-toc e-flex e-con e-parent\" data-id=\"20fab81\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8a7c18f elementor-widget elementor-widget-html\" data-id=\"8a7c18f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<nav aria-label=\"P\u00e5 den h\u00e4r sidan\"><p>P\u00e5 den h\u00e4r sidan<\/p><ul><li><a href=\"#que-es\">Vad det \u00e4r<\/a><\/li><li><a href=\"#para-quien\">F\u00f6r vem<\/a><\/li><li><a href=\"#marco-legal\">Regelverk<\/a><\/li><li><a href=\"#incluye\">Vad som ing\u00e5r<\/a><\/li><li><a href=\"#como-trabajamos\">S\u00e5 arbetar vi<\/a><\/li><li><a href=\"#documentacion\">Dokumentation<\/a><\/li><li><a href=\"#preguntas\">Vanliga fr\u00e5gor<\/a><\/li><li><a href=\"#base-legal\">R\u00e4ttslig grund<\/a><\/li><li><a href=\"#articulos\">Artiklar<\/a><\/li><\/ul><a class=\"ca-toc-cta\" href=\"\/sv\/kontakt\/\">Beg\u00e4r offert \u2192<\/a><\/nav>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cda307b e-con-full ca-ficha-main ca-gap24 e-flex e-con e-parent\" data-id=\"cda307b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-f417467 e-con-full ca-answer animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"f417467\" 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-8a9dd37 elementor-widget elementor-widget-html\" data-id=\"8a9dd37\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<b class=\"k\">I korthet<\/b>Effektivitetsrevision analyserar hur en organisation styrs: dess processer, interna kontroll, styrning och budgetuppf\u00f6ljning, och inte bara dess redovisade siffror. Det \u00e4r ingen revision av r\u00e4kenskaper enligt den spanska revisionslagen (lag 22\/2015), s\u00e5 rapporten inneh\u00e5ller inget uttalande om huruvida r\u00e4kenskaperna ger en r\u00e4ttvisande bild (art. 2 i den spanska revisionsf\u00f6rordningen, RLAC). Den \u00e4r anv\u00e4ndbar i tillv\u00e4xtfaser, vid omorganisation eller generationsskifte, eller innan man s\u00f6ker finansiering. I stiftelser, f\u00f6reningar och yrkessammanslutningar fungerar den som en diagnos av f\u00f6rvaltningen och av styrelseorganens risker.\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c3069d9 elementor-widget elementor-widget-html\" data-id=\"c3069d9\" 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>Granskad av Controlaudits revisorsteam \u00b7 Revisionsf\u00f6retag registrerat i ROAC med nr S1604 \u00b7 Uppdaterad 2026-10-13<\/span><\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c121d74 elementor-widget elementor-widget-html\" data-id=\"c121d74\" 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\">Vad det inneb\u00e4r<\/h2><p>Effektivitetsrevision \u00e4r ett verktyg f\u00f6r att bed\u00f6ma en organisations <strong>samlade prestationer<\/strong> bortom den finansiella informationen. Den analyserar om resurserna anv\u00e4nds p\u00e5 ett <strong>effektivt, \u00e4ndam\u00e5lsenligt och sparsamt<\/strong> s\u00e4tt och om de interna processerna \u00e4r i linje med strategin och m\u00e5len. D\u00e4rf\u00f6r granskas verksamhetsprocesserna, den interna kontrollen, organisationen, beslutsfattandet och nyckeltalen.<\/p><p>Det handlar inte om att kontrollera redovisade siffror, utan om att bed\u00f6ma <strong>hur organisationen styrs<\/strong> och hur den kan fungera b\u00e4ttre. V\u00e5rt team analyserar era processer och utformar effektivare arbetsfl\u00f6den. Vi arbetar med st\u00e4ndiga f\u00f6rb\u00e4ttringar: regelbunden genomg\u00e5ng av verksamheten, minskade alternativkostnader och rationalisering. Resultatet \u00e4r <strong>praktiska och genomf\u00f6rbara rekommendationer<\/strong> f\u00f6r att \u00f6ka produktiviteten, st\u00e4rka kontrollerna, optimera kostnaderna och st\u00f6dja ledningen i dess strategiska beslut.<\/p><p>I <strong>ideella organisationer och offentligr\u00e4ttsliga korporationer<\/strong> ansvarar styrelseorganen f\u00f6r f\u00f6rvaltningen av institutionen. F\u00f6r dem tar vi fram en <strong>diagnosrapport om f\u00f6rvaltningen<\/strong> som bed\u00f6mer fem omr\u00e5den:<\/p><ul><li>Ekonomisk och finansiell f\u00f6rvaltning.<\/li><li>Transparens.<\/li><li>Regelefterlevnad.<\/li><li>Dataskydd.<\/li><li>Informationssystem.<\/li><\/ul><p>Eftersom det inte \u00e4r en revision av r\u00e4kenskaper f\u00e5r rapporten inte presenteras som en revisionsber\u00e4ttelse (<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2021-1351\" target=\"_blank\" rel=\"noopener\">art. 2.5 RLAC<\/a>).<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b8f3f01 elementor-widget elementor-widget-html\" data-id=\"b8f3f01\" 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\">F\u00f6r vem<\/h2><\/div><ul class=\"ca-checks\"><li>F\u00f6retag som v\u00e4xer eller omorganiseras och beh\u00f6ver ordna processer, ansvar och kontroller.<\/li><li>Familjef\u00f6retag mitt i ett generationsskifte som vill ha en oberoende bild av ledningsf\u00f6rm\u00e5gan inf\u00f6r \u00f6verl\u00e4mnandet.<\/li><li>F\u00f6retag som f\u00f6rbereder att ta in investerare eller s\u00f6ka finansiering och vill visa en stabil f\u00f6rvaltning.<\/li><li>Stiftelser och f\u00f6reningar vars styrelse vill k\u00e4nna till f\u00f6rvaltningens verkliga l\u00e4ge och minska sina risker.<\/li><li>Yrkessammanslutningar och andra offentligr\u00e4ttsliga korporationer med krav p\u00e5 transparens och en \u00e5rsrapport som ska offentligg\u00f6ras.<\/li><li>Ledningar som vill inf\u00f6ra ett system f\u00f6r budgetuppf\u00f6ljning och f\u00f6lja upp avvikelser.<\/li><\/ul>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9a8679d elementor-widget elementor-widget-html\" data-id=\"9a8679d\" 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\">Regelverk<\/h2><p>Ingen allm\u00e4n regel kr\u00e4ver effektivitetsrevision, men diagnosen kontrollerar konkreta r\u00e4ttsliga skyldigheter f\u00f6r varje typ av organisation.<\/p><ul><li><strong>Yrkessammanslutningar (colegios profesionales):<\/strong> enligt <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1974-289\" target=\"_blank\" rel=\"noopener\">art. 11 i lag 2\/1974<\/a> ska de uppr\u00e4tta en \u00e5rsrapport om sin ekonomiska f\u00f6rvaltning och publicera den p\u00e5 sin webbplats under \u00e5rets f\u00f6rsta halv\u00e5r.<\/li><li><strong>Transparens:<\/strong> <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2013-12887\" target=\"_blank\" rel=\"noopener\">lag 19\/2013<\/a> g\u00e4ller f\u00f6r offentligr\u00e4ttsliga korporationer i den verksamhet som omfattas av f\u00f6rvaltningsr\u00e4tten och f\u00f6r privata organisationer som f\u00e5r offentligt st\u00f6d \u00f6ver vissa belopp.<\/li><li><strong>Stiftelser och f\u00f6reningar:<\/strong> <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2002-25180\" target=\"_blank\" rel=\"noopener\">lag 50\/2002<\/a> och <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2002-5852\" target=\"_blank\" rel=\"noopener\">organisk lag 1\/2002<\/a> fastst\u00e4ller deras skyldigheter i fr\u00e5ga om redovisning och ansvarsredovisning.<\/li><\/ul><p>F\u00f6r varje organisation granskas \u00e4ven den regionala lagstiftning om stiftelser, f\u00f6reningar och transparens som \u00e4r till\u00e4mplig.<\/p><p><strong>Analys av j\u00e4v.<\/strong> Om Controlaudit \u00e4r organisationens revisor analyserar vi, innan vi accepterar uppdraget, om det \u00e4r f\u00f6renligt med v\u00e5rt oberoende. Enligt <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-8147\" target=\"_blank\" rel=\"noopener\">lag 22\/2015<\/a> \u00e4r tv\u00e5 typer av tj\u00e4nster, med vissa undantag, of\u00f6renliga med revisionsuppdraget (art. 16.1.b) LAC):<\/p><ul><li><strong>Internrevision<\/strong> (art. 16.1.b).3.\u00ba LAC).<\/li><li><strong>Utformning och inf\u00f6rande av interna kontrollrutiner<\/strong> som r\u00f6r den finansiella informationen (art. 16.1.b).5.\u00ba LAC).<\/li><\/ul><p>Dessa tj\u00e4nster f\u00e5r bara utf\u00f6ras om organisationen tar p\u00e5 sig ansvaret f\u00f6r det interna kontrollsystemet och detta framg\u00e5r av avtalet (<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2021-1351\" target=\"_blank\" rel=\"noopener\">art. 49 och 51 RLAC<\/a>).<\/p><\/div><div class=\"ca-table\"><table><thead><tr><th>Situation<\/th><th>Regel<\/th><th>Vad det inneb\u00e4r<\/th><\/tr><\/thead><tbody><tr><th scope=\"row\">Yrkessammanslutningar<\/th><td>Art. 11 lag 2\/1974<\/td><td>\u00c5rsrapport med den ekonomiska f\u00f6rvaltningen, specifikation av personalkostnader, ers\u00e4ttningar till styrelsen (Junta de Gobierno), avgifter och klagom\u00e5l. Ska publiceras p\u00e5 webbplatsen under f\u00f6rsta halv\u00e5ret<\/td><\/tr><tr><th scope=\"row\">Offentligr\u00e4ttsliga korporationer<\/th><td>Art. 2.1.e) lag 19\/2013<\/td><td>Transparenskrav i den verksamhet som omfattas av f\u00f6rvaltningsr\u00e4tten<\/td><\/tr><tr><th scope=\"row\">Privata organisationer med offentligt st\u00f6d<\/th><td>Art. 3.b) lag 19\/2013<\/td><td>Aktiv offentlighet om de under ett \u00e5r f\u00e5r mer \u00e4n 100\u00a0000 \u20ac i st\u00f6d, eller om st\u00f6det utg\u00f6r minst 40\u00a0% av int\u00e4kterna och uppg\u00e5r till minst 5\u00a0000 \u20ac<\/td><\/tr><tr><th scope=\"row\">Stiftelser under statlig tillsyn<\/th><td>Art. 25 lag 50\/2002<\/td><td>Fastst\u00e4llelse av r\u00e4kenskaperna inom sex m\u00e5nader, inl\u00e4mning till tillsynsmyndigheten (Protectorado) inom tio arbetsdagar och verksamhetsplan under r\u00e4kenskaps\u00e5rets sista tre m\u00e5nader. Lagstadgad revision om tv\u00e5 av tre gr\u00e4nsv\u00e4rden \u00f6verskrids: 2\u00a0400\u00a0000 \u20ac i balansomslutning, 2\u00a0400\u00a0000 \u20ac i int\u00e4kter och 50 anst\u00e4llda<\/td><\/tr><tr><th scope=\"row\">F\u00f6reningar<\/th><td>Art. 14 organisk lag 1\/2002<\/td><td>Bokf\u00f6ring som ger en r\u00e4ttvisande bild, f\u00f6rteckning \u00f6ver tillg\u00e5ngar, protokollsbok och \u00e5rlig fastst\u00e4llelse av r\u00e4kenskaperna p\u00e5 \u00e5rsm\u00f6tet<\/td><\/tr><tr><th scope=\"row\">Dataskydd<\/th><td>GDPR och organisk lag 3\/2018<\/td><td>Graden av efterlevnad granskas som en del av diagnosen<\/td><\/tr><tr><th scope=\"row\">Organisationer d\u00e4r vi \u00e4ven reviderar r\u00e4kenskaperna<\/th><td>Art. 16.1.b).3.\u00ba och 5.\u00ba LAC; art. 49 och 51 RLAC<\/td><td>F\u00f6reg\u00e5ende j\u00e4vsanalys: organisationen m\u00e5ste ta p\u00e5 sig ansvaret f\u00f6r den interna kontrollen<\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2012a75 elementor-widget elementor-widget-html\" data-id=\"2012a75\" 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\">Vad som ing\u00e5r<\/h2><\/div><div class=\"ca-inc\"><div><h3>Ideella organisationer<\/h3><p>Diagnos av f\u00f6rvaltningen f\u00f6r stiftelser och f\u00f6reningar. Omfattar ekonomisk och finansiell f\u00f6rvaltning, transparens, regelefterlevnad, dataskydd, informationssystem, styrelseorgan och strategi. Vi identifierar styrkor och svagheter och f\u00f6resl\u00e5r f\u00f6rb\u00e4ttringar.<\/p><\/div><div><h3>Yrkessammanslutningar<\/h3><p>Diagnos anpassad till offentligr\u00e4ttsliga korporationer: \u00e5rsrapport, transparens, avgiftshantering, regler om j\u00e4v och intressekonflikter samt risker f\u00f6r styrelsen.<\/p><\/div><div><h3>Verksamhets- och budgetuppf\u00f6ljning<\/h3><p>Vi inf\u00f6r system f\u00f6r budgetuppf\u00f6ljning och f\u00f6ljer upp budgeten med avvikelseanalys. Det omfattar kontroll av likviditet och finansiella kostnader, nyckeltalsanalys och analys av balansr\u00e4kningens huvudposter samt f\u00f6rdelning av ansvar utifr\u00e5n m\u00e5l.<\/p><\/div><div><h3>Processgranskning och st\u00e4ndiga f\u00f6rb\u00e4ttringar<\/h3><p>Vi analyserar verksamhets- och administrativa processer, omformar arbetsfl\u00f6dena och tar fram rutiner och nyckeltal f\u00f6r att \u00f6ka \u00e4ndam\u00e5lsenligheten och effektiviteten.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6fd364c elementor-widget elementor-widget-html\" data-id=\"6fd364c\" 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\">S\u00e5 arbetar vi<\/h2><\/div><ol class=\"ca-steps ca-steps-n\"><li><b>01<\/b><h3>Inledande m\u00f6te och omfattning<\/h3><p>Tillsammans med ledningen eller styrelseorganet fastst\u00e4ller vi m\u00e5len, de omr\u00e5den som ska granskas och tidsplanen, och analyserar eventuellt j\u00e4v om vi redan \u00e4r era revisorer. Detta g\u00f6rs p\u00e5 en till tv\u00e5 veckor.<\/p><\/li><li><b>02<\/b><h3>Insamling av information och intervjuer<\/h3><p>Vi g\u00e5r igenom den interna dokumentationen och intervjuar de ansvariga f\u00f6r varje omr\u00e5de.<\/p><\/li><li><b>03<\/b><h3>Analys per omr\u00e5de<\/h3><p>Vi bed\u00f6mer processer, intern kontroll, styrning, transparens, regelefterlevnad och informationssystem mot god praxis och nyckeltal.<\/p><\/li><li><b>04<\/b><h3>Utkast till diagnos<\/h3><p>Vi g\u00e5r igenom iakttagelserna med ledningen f\u00f6r att bekr\u00e4fta fakta och bed\u00f6ma om rekommendationerna \u00e4r genomf\u00f6rbara.<\/p><\/li><li><b>05<\/b><h3>Slutrapport och handlingsplan<\/h3><p>Vi l\u00e4mnar rapporten med prioriterade rekommendationer, ansvariga och f\u00f6reslagna tidsramar. Vi presenterar den f\u00f6r styrelseorganet om s\u00e5 \u00f6nskas.<\/p><\/li><li><b>06<\/b><h3>Uppf\u00f6ljning<\/h3><p>Om du vill g\u00f6r vi en regelbunden uppf\u00f6ljning av hur f\u00f6rb\u00e4ttringarna och budgetuppf\u00f6ljningen genomf\u00f6rs, med avvikelserapporter.<\/p><\/li><\/ol>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-afa3a8f elementor-widget elementor-widget-html\" data-id=\"afa3a8f\" 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\">Dokumentation och leveranser<\/h2><\/div><div class=\"ca-docs\"><div><h3>Vad vi kommer att be dig om<\/h3><ul><li>Stadgar, interna reglementen och i f\u00f6rekommande fall etiska regler<\/li><li>Protokoll fr\u00e5n styrelseorganen f\u00f6r de tv\u00e5 senaste r\u00e4kenskaps\u00e5ren<\/li><li>Organisationsschema, befattningsbeskrivningar och delegeringar<\/li><li>Senaste \u00e5rsbokslut och revisionsber\u00e4ttelser<\/li><li>Budgetar och budgetutfall<\/li><li>Rutinbeskrivningar och interna policyer<\/li><li>V\u00e4sentliga avtal, \u00f6verenskommelser och bidrag<\/li><li>Register \u00f6ver behandlingar och dokumentation om dataskydd<\/li><li>\u00c5rsrapport och inneh\u00e5llet p\u00e5 transparensportalen, om s\u00e5dana finns<\/li><li>Befintliga nyckeltal eller styrkort<\/li><\/ul><\/div><div><h3>Vad du f\u00e5r<\/h3><ul><li>Diagnosrapport om f\u00f6rvaltningen med styrkor, svagheter och risker per omr\u00e5de<\/li><li>Prioriterad handlingsplan med ansvariga och f\u00f6reslagna tidsramar<\/li><li>Karta \u00f6ver styrelseorganens risker och ansvar<\/li><li>Modell f\u00f6r budgetuppf\u00f6ljning och styrkort med nyckeltal<\/li><li>Periodiska uppf\u00f6ljnings- och avvikelserapporter, om de best\u00e4lls<\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-93c64e3 elementor-widget elementor-widget-html\" data-id=\"93c64e3\" 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\">Vanliga fr\u00e5gor<\/h2><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b44a104 ca-faq elementor-widget elementor-widget-accordion\" data-id=\"b44a104\" 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-1891\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1891\" 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\">Hur skiljer sig effektivitetsrevision fr\u00e5n revision av r\u00e4kenskaper?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1891\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1891\"><p>Revisionen av r\u00e4kenskaper, som regleras av lag 22\/2015, uttalar sig om huruvida \u00e5rsbokslutet ger en r\u00e4ttvisande bild. Effektivitetsrevisionen bed\u00f6mer hur organisationen styrs: processer, kontroller, styrning och budget. Den inneh\u00e5ller inget uttalande om r\u00e4kenskaperna och rapporten f\u00e5r inte presenteras som en revisionsber\u00e4ttelse (art. 2.5 RLAC).<\/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-1892\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1892\" 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\">\u00c4r den obligatorisk?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1892\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1892\"><p>I allm\u00e4nhet inte. Men m\u00e5nga organisationer har skyldigheter som diagnosen hj\u00e4lper dem att uppfylla. Yrkessammanslutningar m\u00e5ste till exempel publicera en \u00e5rsrapport under f\u00f6rsta halv\u00e5ret (art. 11 lag 2\/1974), och privata organisationer som f\u00e5r offentligt st\u00f6d \u00f6ver vissa belopp omfattas av transparenslagen, lag 19\/2013.<\/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-1893\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1893\" 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\">Kan samma byr\u00e5 som reviderar v\u00e5ra r\u00e4kenskaper g\u00f6ra den?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1893\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1893\"><p>Det beror p\u00e5 omfattningen. Enligt den spanska revisionslagen \u00e4r internrevision och utformning av interna kontroller \u00f6ver den finansiella informationen of\u00f6renliga med revisionsuppdraget, om inte organisationen tar p\u00e5 sig ansvaret f\u00f6r den interna kontrollen och detta framg\u00e5r av avtalet (art. 16.1.b) LAC samt art. 49 och 51 RLAC). Innan vi accepterar analyserar vi varje fall och s\u00e4ger till om det f\u00f6religger j\u00e4v.<\/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-1894\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1894\" 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\">Vad tillf\u00f6r den en stiftelsestyrelse eller en styrelse?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1894\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1894\"><p>Den ger en oberoende bild av f\u00f6rvaltningens l\u00e4ge, med de styrkor som b\u00f6r bef\u00e4stas och de svagheter som beh\u00f6ver r\u00e4ttas till. Ledam\u00f6terna i styrelseorganen ansvarar f\u00f6r organisationens f\u00f6rvaltning, s\u00e5 att i tid uppt\u00e4cka risker kring transparens, regelefterlevnad eller dataskydd minskar deras eventuella ansvar.<\/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-1895\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-1895\" 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\">Hur l\u00e5ng tid tar en diagnos av f\u00f6rvaltningen?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1895\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-1895\"><p>Det beror p\u00e5 organisationens storlek och vilka omr\u00e5den som granskas. Som v\u00e4gledning tar en diagnos av en medelstor organisation normalt fyra till \u00e5tta veckor fr\u00e5n det inledande m\u00f6tet till slutrapporten. Uppf\u00f6ljningen av budgeten kan g\u00f6ras m\u00e5nadsvis eller kvartalsvis.<\/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-1896\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-1896\" 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\">Vad \u00e4r budgetuppf\u00f6ljning och hur inf\u00f6r ni den?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1896\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-1896\"><p>Det \u00e4r processen att s\u00e4tta ekonomiska m\u00e5l, utse ansvariga, regelbundet j\u00e4mf\u00f6ra faktiskt utfall med budget och r\u00e4tta till avvikelserna. Vi utformar budgeten och uppf\u00f6ljningsrapporterna, tar fram nyckeltal f\u00f6r likviditet, finansiella kostnader och l\u00f6nsamhet och utbildar ditt team s\u00e5 att det kan f\u00f6rvalta systemet.<\/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-1897\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-1897\" 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\">\u00c4r slutsatserna konfidentiella?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1897\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-1897\"><p>Ja. Rapporten riktar sig till den ledning eller det styrelseorgan som best\u00e4ller den, och den information du l\u00e4mnar behandlas konfidentiellt och i enlighet med dataskyddsreglerna. Du best\u00e4mmer sj\u00e4lv om rapporten ska delas med tredje part, till exempel finansinstitut eller investerare.<\/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\":\"Hur skiljer sig effektivitetsrevision fr\\u00e5n revision av r\\u00e4kenskaper?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Revisionen av r\\u00e4kenskaper, som regleras av lag 22\\\/2015, uttalar sig om huruvida \\u00e5rsbokslutet ger en r\\u00e4ttvisande bild. Effektivitetsrevisionen bed\\u00f6mer hur organisationen styrs: processer, kontroller, styrning och budget. Den inneh\\u00e5ller inget uttalande om r\\u00e4kenskaperna och rapporten f\\u00e5r inte presenteras som en revisionsber\\u00e4ttelse (art. 2.5 RLAC).<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"\\u00c4r den obligatorisk?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>I allm\\u00e4nhet inte. Men m\\u00e5nga organisationer har skyldigheter som diagnosen hj\\u00e4lper dem att uppfylla. Yrkessammanslutningar m\\u00e5ste till exempel publicera en \\u00e5rsrapport under f\\u00f6rsta halv\\u00e5ret (art. 11 lag 2\\\/1974), och privata organisationer som f\\u00e5r offentligt st\\u00f6d \\u00f6ver vissa belopp omfattas av transparenslagen, lag 19\\\/2013.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Kan samma byr\\u00e5 som reviderar v\\u00e5ra r\\u00e4kenskaper g\\u00f6ra den?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Det beror p\\u00e5 omfattningen. Enligt den spanska revisionslagen \\u00e4r internrevision och utformning av interna kontroller \\u00f6ver den finansiella informationen of\\u00f6renliga med revisionsuppdraget, om inte organisationen tar p\\u00e5 sig ansvaret f\\u00f6r den interna kontrollen och detta framg\\u00e5r av avtalet (art. 16.1.b) LAC samt art. 49 och 51 RLAC). Innan vi accepterar analyserar vi varje fall och s\\u00e4ger till om det f\\u00f6religger j\\u00e4v.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Vad tillf\\u00f6r den en stiftelsestyrelse eller en styrelse?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Den ger en oberoende bild av f\\u00f6rvaltningens l\\u00e4ge, med de styrkor som b\\u00f6r bef\\u00e4stas och de svagheter som beh\\u00f6ver r\\u00e4ttas till. Ledam\\u00f6terna i styrelseorganen ansvarar f\\u00f6r organisationens f\\u00f6rvaltning, s\\u00e5 att i tid uppt\\u00e4cka risker kring transparens, regelefterlevnad eller dataskydd minskar deras eventuella ansvar.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Hur l\\u00e5ng tid tar en diagnos av f\\u00f6rvaltningen?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Det beror p\\u00e5 organisationens storlek och vilka omr\\u00e5den som granskas. Som v\\u00e4gledning tar en diagnos av en medelstor organisation normalt fyra till \\u00e5tta veckor fr\\u00e5n det inledande m\\u00f6tet till slutrapporten. Uppf\\u00f6ljningen av budgeten kan g\\u00f6ras m\\u00e5nadsvis eller kvartalsvis.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Vad \\u00e4r budgetuppf\\u00f6ljning och hur inf\\u00f6r ni den?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Det \\u00e4r processen att s\\u00e4tta ekonomiska m\\u00e5l, utse ansvariga, regelbundet j\\u00e4mf\\u00f6ra faktiskt utfall med budget och r\\u00e4tta till avvikelserna. Vi utformar budgeten och uppf\\u00f6ljningsrapporterna, tar fram nyckeltal f\\u00f6r likviditet, finansiella kostnader och l\\u00f6nsamhet och utbildar ditt team s\\u00e5 att det kan f\\u00f6rvalta systemet.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"\\u00c4r slutsatserna konfidentiella?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Ja. Rapporten riktar sig till den ledning eller det styrelseorgan som best\\u00e4ller den, och den information du l\\u00e4mnar behandlas konfidentiellt och i enlighet med dataskyddsreglerna. Du best\\u00e4mmer sj\\u00e4lv om rapporten ska delas med tredje part, till exempel finansinstitut eller investerare.<\\\/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-124e73e elementor-widget elementor-widget-html\" data-id=\"124e73e\" 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\">R\u00e4ttslig grund<\/h2><p>Regler som n\u00e4mns p\u00e5 den h\u00e4r sidan, med l\u00e4nk till den officiella texten:<\/p><\/div><ul class=\"ca-law\"><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1974-289\" target=\"_blank\" rel=\"noopener\">Lag 2\/1974 av den 13 februari om yrkessammanslutningar (art. 11)<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2013-12887\" target=\"_blank\" rel=\"noopener\">Lag 19\/2013 om transparens, tillg\u00e5ng till allm\u00e4n information och god f\u00f6rvaltning<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2002-25180\" target=\"_blank\" rel=\"noopener\">Lag 50\/2002 av den 26 december om stiftelser (art. 25)<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2002-5852\" target=\"_blank\" rel=\"noopener\">Organisk lag 1\/2002 om f\u00f6reningsr\u00e4tt (art. 14)<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2018-16673\" target=\"_blank\" rel=\"noopener\">Organisk lag 3\/2018 om skydd av personuppgifter och garanti f\u00f6r digitala r\u00e4ttigheter<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-8147\" target=\"_blank\" rel=\"noopener\">Lag 22\/2015 av den 20 juli 2015, spanska revisionslagen (art. 16, j\u00e4v)<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2021-1351\" target=\"_blank\" rel=\"noopener\">Kungligt dekret 2\/2021, spanska revisionsf\u00f6rordningen (art. 2, 49 och 51)<\/a><\/li><\/ul><p class=\"ca-note\">Allm\u00e4n information uppdaterad per 2026-10-13. Ers\u00e4tter inte en analys av ditt enskilda fall.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1606704 ca-rel-w elementor-widget elementor-widget-shortcode\" data-id=\"1606704\" 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\">Relaterade artiklar<\/h2><\/div><div class=\"ca-rel\"><a href=\"https:\/\/www.controlaudit.es\/sv\/blog\/finansiell-kontroll-kommuner-privata-revisorer\/\"><small>2026-10-01 \u00b7 Offentlig sektor och social ekonomi<\/small><b>Finansiell kontroll i kommuner: n\u00e4r en privat revisor kan medverka<\/b><span>L\u00e4s artikeln \u2192<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/sv\/blog\/revision-stiftelser-foreningar-valenciaregionen\/\"><small>2026-09-29 \u00b7 Offentlig sektor och social ekonomi<\/small><b>Revision av stiftelser och f\u00f6reningar i Valenciaregionen: n\u00e4r \u00e4r den obligatorisk?<\/b><span>L\u00e4s artikeln \u2192<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/sv\/blog\/revision-kooperativ-valenciaregionen\/\"><small>2026-09-28 \u00b7 Offentlig sektor och social ekonomi<\/small><b>Revision av kooperativ i Valenciaregionen: bost\u00e4der, livsmedelskooperativ och \u00e4ndringarna 2025<\/b><span>L\u00e4s artikeln \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-7347d2f e-con-full ca-sec e-flex e-con e-parent\" data-id=\"7347d2f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-eeafb46 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"eeafb46\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-915dfc0 e-con-full ca-mb56 e-flex e-con e-parent\" data-id=\"915dfc0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-198562b ca-eyebrow elementor-widget elementor-widget-heading\" data-id=\"198562b\" 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\">Relaterade tj\u00e4nster<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b36a49c ca-h2 elementor-widget elementor-widget-heading\" data-id=\"b36a49c\" 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\">Detta kan ocks\u00e5 intressera dig<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-41e191c e-con-full ca-grid3 e-flex e-con e-parent\" data-id=\"41e191c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-02b3d3b e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"02b3d3b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/sv\/tjanster\/granskning-tjanster\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-90c59ad elementor-widget elementor-widget-html\" data-id=\"90c59ad\" 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 2v7a3 3 0 006 0V2M6 2v20M21 15V2a5 5 0 00-5 5v6h5zm0 0v7\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bf78691 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"bf78691\" 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\">Granskning av tj\u00e4nster<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-790b136 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"790b136\" 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>Utv\u00e4rdering av tj\u00e4nster och av hur ers\u00e4ttningspolicyer till\u00e4mpas, s\u00e4rskilt inom hotell och restaurang.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aa69aa7 elementor-widget elementor-widget-html\" data-id=\"aa69aa7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Hotell, fritid och restaurang<\/span><span>Granskning av ers\u00e4ttningar<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-84776bf ca-gowrap elementor-widget elementor-widget-html\" data-id=\"84776bf\" 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-3bf06b0 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"3bf06b0\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/sv\/tjanster\/upprattande-arsbokslut\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bb28c4e elementor-widget elementor-widget-html\" data-id=\"bb28c4e\" 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-b7c7605 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"b7c7605\" 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\">Uppr\u00e4ttande av \u00e5rsbokslut<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-312f407 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"312f407\" 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>Professionellt uppr\u00e4ttande av \u00e5rsbokslut f\u00f6r bolag som vill h\u00f6ja kvaliteten i sin finansiella information. Enligt lag erbjuder vi bara denna tj\u00e4nst till organisationer d\u00e4r vi inte \u00e4r revisorer.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-416fa62 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"416fa62\" 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-fc3db7b e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"fc3db7b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/sv\/tjanster\/revision-arsbokslut\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d553f31 elementor-widget elementor-widget-html\" data-id=\"d553f31\" 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-9b8a32a ca-card-t elementor-widget elementor-widget-heading\" data-id=\"9b8a32a\" 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\">Revision av \u00e5rsbokslut<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-425fd9c ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"425fd9c\" 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>Vi reviderar finansiella rapporter med h\u00f6gsta krav p\u00e5 kvalitet och professionell noggrannhet.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6c1720a elementor-widget elementor-widget-html\" data-id=\"6c1720a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Lagstadgad revision<\/span><span>Frivillig revision<\/span><span>Koncernredovisning<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a8f2695 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"a8f2695\" 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-f4c2a52 e-con-full ca-cta e-flex e-con e-parent\" data-id=\"f4c2a52\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-9dc3d97 e-con-full ca-cta-box animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"9dc3d97\" 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-98fe19c ca-h2 elementor-widget elementor-widget-heading\" data-id=\"98fe19c\" 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\">Beg\u00e4r en offert p\u00e5 effektivitetsrevision<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-574d90c ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"574d90c\" 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>Ber\u00e4tta om ditt \u00e4rende s\u00e5 kontaktar en revisor fr\u00e5n byr\u00e5n dig.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e033ae0 e-con-full ca-btns ca-center e-flex e-con e-parent\" data-id=\"e033ae0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8ec4012 ca-btn ca-white elementor-widget elementor-widget-button\" data-id=\"8ec4012\" 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=\"\/sv\/kontakt\/\">\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\">Beg\u00e4r offert \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-4dabab2 ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"4dabab2\" 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>Oberoende diagnos av processer, intern kontroll och budget f\u00f6r f\u00f6retag, stiftelser, f\u00f6reningar och yrkessammanslutningar, med f\u00f6rb\u00e4ttringsplan.<\/p>\n","protected":false},"author":1,"featured_media":426,"parent":1664,"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-1680","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>Effektivitetsrevision i Spanien | Controlaudit<\/title>\n<meta name=\"description\" content=\"Oberoende diagnos av processer, intern kontroll och budget f\u00f6r f\u00f6retag, stiftelser, f\u00f6reningar och yrkessammanslutningar, med f\u00f6rb\u00e4ttringsplan.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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