{"id":2201,"date":"2026-10-20T12:38:11","date_gmt":"2026-10-20T10:38:11","guid":{"rendered":"https:\/\/www.controlaudit.es\/?page_id=2201"},"modified":"2026-10-27T17:53:11","modified_gmt":"2026-10-27T16:53:11","slug":"%e5%85%ac%e5%85%b1%e9%83%a8%e9%97%a8%e5%ae%a1%e8%ae%a1","status":"publish","type":"page","link":"https:\/\/www.controlaudit.es\/zh\/%e6%9c%8d%e5%8a%a1\/%e5%85%ac%e5%85%b1%e9%83%a8%e9%97%a8%e5%ae%a1%e8%ae%a1\/","title":{"rendered":"\u516c\u5171\u90e8\u95e8\u5ba1\u8ba1\u53ca\u5730\u65b9\u5b9e\u4f53\u652f\u6301"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2201\" class=\"elementor elementor-2201 elementor-31\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c1b6f40 e-con-full ca-sec ca-hero ca-left e-flex e-con e-parent\" data-id=\"c1b6f40\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-f13c264 e-con-full ca-wrap e-flex e-con 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elementor-widget-html\" data-id=\"63f1f25\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-pill\">\u5408\u89c4 <b>01<\/b><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bc85609 ca-h1 ca-md ca-dot elementor-widget elementor-widget-heading\" data-id=\"bc85609\" 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\">\u516c\u5171\u90e8\u95e8\u5ba1\u8ba1\u53ca\u5730\u65b9\u5b9e\u4f53\u652f\u6301<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-76d18b0 ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"76d18b0\" data-element_type=\"widget\" data-e-type=\"widget\" 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data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-facts\"><div><small>\u9886\u57df<\/small><b>\u5408\u89c4<\/b><\/div><div><small>\u670d\u52a1\u8303\u56f4<\/small><b>\u897f\u73ed\u7259\u5168\u5883<\/b><\/div><div><small>\u6846\u67b6<\/small><b>NIA-ES-SP \u00b7 \u7b2c424\/2017\u53f7\u7687\u5bb6\u6cd5\u4ee4<\/b><\/div><div><small>\u4e8b\u52a1\u6240<\/small><b>ROAC\u7f16\u53f7S1604<\/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-49e34e9 e-con-full ca-sec ca-light ca-round e-flex e-con e-parent\" data-id=\"49e34e9\" data-element_type=\"container\" data-e-type=\"container\" id=\"contenido\">\n\t\t<div class=\"elementor-element elementor-element-27a5e2f e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"27a5e2f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-474c0fa e-con-full ca-ficha e-flex e-con e-parent\" data-id=\"474c0fa\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-31ac3e2 e-con-full ca-toc e-flex e-con e-parent\" data-id=\"31ac3e2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f2dfbe3 elementor-widget elementor-widget-html\" data-id=\"f2dfbe3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<nav aria-label=\"\u672c\u9875\u5185\u5bb9\"><p>\u672c\u9875\u5185\u5bb9<\/p><ul><li><a href=\"#que-es\">\u670d\u52a1\u7b80\u4ecb<\/a><\/li><li><a href=\"#para-quien\">\u9002\u7528\u5bf9\u8c61<\/a><\/li><li><a href=\"#marco-legal\">\u6cd5\u5f8b\u6846\u67b6<\/a><\/li><li><a href=\"#incluye\">\u670d\u52a1\u5185\u5bb9<\/a><\/li><li><a href=\"#como-trabajamos\">\u5de5\u4f5c\u65b9\u5f0f<\/a><\/li><li><a href=\"#documentacion\">\u6240\u9700\u8d44\u6599<\/a><\/li><li><a href=\"#preguntas\">\u5e38\u89c1\u95ee\u9898<\/a><\/li><li><a href=\"#base-legal\">\u6cd5\u5f8b\u4f9d\u636e<\/a><\/li><li><a href=\"#articulos\">\u76f8\u5173\u6587\u7ae0<\/a><\/li><\/ul><a class=\"ca-toc-cta\" href=\"\/zh\/\u8054\u7cfb\u6211\u4eec\/\">\u83b7\u53d6\u670d\u52a1\u65b9\u6848 \u2192<\/a><\/nav>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-554f8ae e-con-full ca-ficha-main ca-gap24 e-flex e-con e-parent\" data-id=\"554f8ae\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-75c47e5 e-con-full ca-answer animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"75c47e5\" 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-c306d88 elementor-widget elementor-widget-html\" data-id=\"c306d88\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<b class=\"k\">\u8981\u70b9\u6982\u89c8<\/b>\u516c\u5171\u90e8\u95e8\u5ba1\u8ba1\u662f\u6307\u6309\u7167\u5ba1\u8ba1\u51c6\u5219\u53ca\u56fd\u5bb6\u884c\u653f\u603b\u76d1\u5bdf\u7f72\uff08IGAE\uff09\u7684\u6307\u4ee4\uff08\u5305\u62ec\u897f\u73ed\u7259\u516c\u5171\u90e8\u95e8\u5ba1\u8ba1\u51c6\u5219\uff08NIA-ES-SP\uff09\uff09\uff0c\u5bf9\u516c\u5171\u5b9e\u4f53\u7684\u7ecf\u6d4e\u8d22\u52a1\u6d3b\u52a8\u8fdb\u884c\u4e8b\u540e\u7684\u7cfb\u7edf\u6027\u6838\u67e5\u3002\u5728\u5730\u65b9\u5b9e\u4f53\u4e2d\uff0c\u8be5\u804c\u80fd\u7531\u8d22\u653f\u76d1\u5bdf\u673a\u6784\uff08Intervenci\u00f3n\uff09\u884c\u4f7f\uff0c\u5e76\u53ef\u4f9d\u636e\u7b2c424\/2017\u53f7\u7687\u5bb6\u6cd5\u4ee4\u7b2c34\u6761\u7684\u89c4\u5b9a\u501f\u52a9\u79c1\u8425\u5ba1\u8ba1\u673a\u6784\u3002Controlaudit\u63d0\u4f9b\u6b64\u7c7b\u534f\u4f5c\uff0c\u5e76\u4e3a\u5730\u65b9\u5b9e\u4f53\u63d0\u4f9b\u7ecf\u6d4e\u4f1a\u8ba1\u548c\u8d44\u4ea7\u7ba1\u7406\u65b9\u9762\u7684\u534f\u52a9\u3002\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-919b442 elementor-widget elementor-widget-html\" data-id=\"919b442\" 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>\u7531Controlaudit\u5ba1\u8ba1\u5e08\u56e2\u961f\u5ba1\u6838 \u00b7 ROAC\u767b\u8bb0\u5ba1\u8ba1\u673a\u6784\uff0c\u7f16\u53f7S1604 \u00b7 \u66f4\u65b0\u4e8e2026\u5e7410\u670813\u65e5<\/span><\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5738ff3 elementor-widget elementor-widget-html\" data-id=\"5738ff3\" 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\">\u670d\u52a1\u5185\u5bb9<\/h2><p>\u897f\u73ed\u7259\u300a\u9884\u7b97\u603b\u6cd5\u300b\u5c06<strong>\u516c\u5171\u5ba1\u8ba1<\/strong>\u5b9a\u4e49\u4e3a\uff1a\u4f9d\u636e\u5ba1\u8ba1\u51c6\u5219\u53ca\u56fd\u5bb6\u884c\u653f\u603b\u76d1\u5bdf\u7f72\uff08IGAE\uff09\u6307\u4ee4\u6240\u8f7d\u7684\u62bd\u6837\u5ba1\u67e5\u7a0b\u5e8f\uff0c\u5bf9\u516c\u5171\u90e8\u95e8\u7684\u7ecf\u6d4e\u8d22\u52a1\u6d3b\u52a8\u8fdb\u884c\u4e8b\u540e\u7684\u7cfb\u7edf\u6027\u6838\u67e5\uff08<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2003-21614\" target=\"_blank\" rel=\"noopener\">\u7b2c47\/2003\u53f7\u6cd5\u5f8b\u7b2c162\u6761<\/a>\uff09\u3002\u516c\u5171\u5ba1\u8ba1\u5206\u4e3a\u4e09\u79cd\u7c7b\u578b\uff1a<strong>\u4f1a\u8ba1\u5408\u89c4\u6027\u5ba1\u8ba1<\/strong>\u3001<strong>\u5408\u89c4\u5ba1\u8ba1<\/strong>\u548c<strong>\u8fd0\u8425\u5ba1\u8ba1<\/strong>\uff08\u7b2c164\u6761\uff09\u3002\u5728\u5730\u65b9\u5c42\u9762\uff0c<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2017-5192\" target=\"_blank\" rel=\"noopener\">\u7b2c424\/2017\u53f7\u7687\u5bb6\u6cd5\u4ee4<\/a>\u5c06\u8fd9\u4e00\u6846\u67b6\u9002\u7528\u4e8e\u8d22\u52a1\u76d1\u7763\uff0c\u901a\u8fc7\u5e38\u8bbe\u76d1\u7763\u548c\u516c\u5171\u5ba1\u8ba1\u5b9e\u65bd\uff08\u7b2c29\u6761\uff09\u3002<\/p><p>\u516c\u5171\u90e8\u95e8\u7684\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u9002\u7528<strong>NIA-ES-SP<\/strong>\uff0c\u8be5\u51c6\u5219\u7531<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2019-15830\" target=\"_blank\" rel=\"noopener\">IGAE\u4e8e2019\u5e7410\u670825\u65e5\u53d1\u5e03\u7684\u51b3\u8bae<\/a>\u6279\u51c6\uff0c\u5e76\u8f85\u4ee5\u76f8\u5173\u89e3\u91ca\u8bf4\u660e\u53ca\u300a\u516c\u5171\u5ba1\u8ba1\u804c\u4e1a\u9053\u5fb7\u5b88\u5219\u300b\u3002\u9664\u56fd\u6709\u5546\u4e1a\u516c\u53f8\u5916\uff0c\u516c\u5171\u90e8\u95e8\u5b9e\u4f53\u4e0d\u9002\u7528\u897f\u73ed\u7259\u300a\u5ba1\u8ba1\u6cd5\u300b\u89c4\u5b9a\u7684\u6cd5\u5b9a\u5ba1\u8ba1\uff08<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-8147\" target=\"_blank\" rel=\"noopener\">\u7b2c22\/2015\u53f7\u6cd5\u5f8b\u7b2c\u4e00\u9644\u52a0\u6761\u6b3e\u7b2c2\u6b3e<\/a>\uff09\uff1a\u5176\u76d1\u7763\u7531\u5185\u90e8\u63a7\u5236\u673a\u6784\u8d1f\u8d23\uff0c\u8be5\u673a\u6784\u53ef\u501f\u52a9\u79c1\u8425\u5ba1\u8ba1\u673a\u6784\u3002<\/p><p>Controlaudit Auditores Certificados\uff08ROAC\u7f16\u53f7S1604\uff09\u59cb\u7ec8\u5728\u5730\u65b9\u548c\u81ea\u6cbb\u533a\u8d22\u653f\u76d1\u5bdf\u673a\u6784\u7684\u6307\u4ee4\u4e0b\uff0c\u534f\u52a9\u5176\u5f00\u5c55\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u3001\u5408\u89c4\u5ba1\u8ba1\u3001\u8fd0\u8425\u5ba1\u8ba1\u4ee5\u53ca\u8865\u8d34\u76d1\u7763\u3002\u6b64\u5916\uff0c\u6211\u4eec\u8fd8\u4e3a\u897f\u73ed\u7259\u5168\u5883\u7684\u5730\u65b9\u5b9e\u4f53\u63d0\u4f9b<strong>\u7ecf\u6d4e\u4e0e\u4f1a\u8ba1\u534f\u52a9<\/strong>\u4ee5\u53ca<strong>\u8d44\u4ea7\u7ba1\u7406<\/strong>\u670d\u52a1\u3002<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-716dd9e elementor-widget elementor-widget-html\" data-id=\"716dd9e\" 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\">\u9002\u7528\u5bf9\u8c61<\/h2><\/div><ul class=\"ca-checks\"><li>\u9700\u8981\u5916\u90e8\u8d44\u6e90\u4ee5\u5b8c\u6210\u5e74\u5ea6\u8d22\u52a1\u76d1\u7763\u8ba1\u5212\u7684\u5e02\u653f\u5e9c\u548c\u7701\u8bae\u4f1a\u8d22\u653f\u76d1\u5bdf\u673a\u6784\u3002<\/li><li>\u5728\u5185\u90e8\u63a7\u5236\u6846\u67b6\u4e0b\u987b\u5bf9\u5176\u8d26\u76ee\u8fdb\u884c\u5ba1\u8ba1\u7684\u5730\u65b9\u56fd\u6709\u516c\u53f8\u3001\u81ea\u6cbb\u673a\u6784\u3001\u8054\u5408\u4f53\u548c\u516c\u5171\u57fa\u91d1\u4f1a\u3002<\/li><li>\u5728\u7f16\u5236\u603b\u51b3\u7b97\uff08Cuenta General\uff09\u3001\u9884\u7b97\u53ca\u5176\u51b3\u7b97\u6216\u5411\u5176\u4ed6\u884c\u653f\u673a\u5173\u62a5\u9001\u4fe1\u606f\u65b9\u9762\u9700\u8981\u652f\u6301\u7684\u5e02\u653f\u5e9c\u3002<\/li><li>\u8d44\u4ea7\u6e05\u518c\u672a\u53ca\u65f6\u66f4\u65b0\u6216\u672a\u4e0e\u4f1a\u8ba1\u8d26\u76ee\u6838\u5bf9\u4e00\u81f4\u7684\u5730\u65b9\u5b9e\u4f53\u3002<\/li><li>\u987b\u5bf9\u6b27\u76df\u3001\u56fd\u5bb6\u6216\u81ea\u6cbb\u533a\u8d44\u91d1\u8d44\u52a9\u7684\u8865\u8d34\u6216\u9879\u76ee\u8fdb\u884c\u7ed3\u7b97\u8bf4\u660e\u7684\u5927\u5b66\u548c\u516c\u5171\u5b9e\u4f53\u3002<\/li><li>\u4e3a\u6267\u884c\u5e74\u5ea6\u5ba1\u8ba1\u8ba1\u5212\u800c\u5bfb\u6c42\u79c1\u8425\u673a\u6784\u534f\u4f5c\u7684\u81ea\u6cbb\u533a\u6216\u56fd\u5bb6\u76d1\u7763\u673a\u6784\u3002<\/li><\/ul>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-04e0e25 elementor-widget elementor-widget-html\" data-id=\"04e0e25\" 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\">\u6cd5\u5f8b\u6846\u67b6<\/h2><p>\u897f\u73ed\u7259<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2004-4214\" target=\"_blank\" rel=\"noopener\">\u300a\u5730\u65b9\u8d22\u653f\u6cd5\u300b\u5408\u5e76\u6587\u672c<\/a>\u8d4b\u4e88\u5730\u65b9\u5b9e\u4f53\u5bf9\u5176\u81ea\u8eab\u7ecf\u6d4e\u7ba1\u7406\u3001\u6240\u5c5e\u81ea\u6cbb\u673a\u6784\u53ca\u5546\u4e1a\u516c\u53f8\u5b9e\u65bd\u5185\u90e8\u63a7\u5236\u7684\u804c\u80fd\uff0c\u5f62\u5f0f\u5305\u62ec\u76d1\u5bdf\u804c\u80fd\u3001\u8d22\u52a1\u76d1\u7763\uff08\u542b\u5bf9\u6307\u5b9a\u5b9e\u4f53\u7684\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\uff09\u548c\u6548\u80fd\u63a7\u5236\uff08\u7b2c213\u6761\uff09\u3002\u7b2c424\/2017\u53f7\u7687\u5bb6\u6cd5\u4ee4\u5bf9\u6b64\u4f5c\u51fa\u7ec6\u5316\uff1a\u76d1\u5bdf\u673a\u6784\u987b\u4ee5\u81ea\u6709\u6216\u5916\u90e8\u8d44\u6e90\uff0c\u786e\u4fdd\u5bf9\u5408\u5e76\u603b\u9884\u7b97\u81f3\u5c1180%\u5b9e\u65bd\u6709\u6548\u63a7\u5236\uff0c\u5e76\u57fa\u4e8e\u98ce\u9669\u5206\u6790\u5728\u8fde\u7eed\u4e09\u4e2a\u8d22\u5e74\u5185\u8fbe\u5230100%\uff08\u7b2c4.3\u6761\uff09\u3002<\/p><p><strong>\u7b2c424\/2017\u53f7\u7687\u5bb6\u6cd5\u4ee4\u7b2c34\u6761<\/strong>\u5141\u8bb8\u5730\u65b9\u5b9e\u4f53\u7ecf\u76d1\u5bdf\u673a\u6784\u63d0\u8bae\uff0c\u8058\u8bf7\u79c1\u8425\u5ba1\u8ba1\u673a\u6784\uff0c\u540e\u8005\u987b\u9075\u5b88\u76d1\u5bdf\u673a\u6784\u7684\u6307\u4ee4\u3002\u8be5\u6761\u8bbe\u5b9a\u4e86\u4ee5\u4e0b\u9650\u5236\uff1a\u5408\u540c\u671f\u9650\u6700\u957f\u4e24\u5e74\uff0c\u53ef\u4f9d\u636e\u5408\u540c\u6cd5\u89c4\u5ef6\u671f\uff1b\u5bf9\u540c\u4e00\u5b9e\u4f53\u7684\u5de5\u4f5c\u6700\u957f\u516b\u5e74\uff0c\u6b64\u540e\u987b\u95f4\u9694\u4e24\u5e74\u3002\u6b64\u5916\uff0c\u5728\u5f53\u5e74\u6216\u4e0a\u4e00\u5e74\u5ea6\u66fe\u5c31\u5176\u987b\u53d1\u8868\u610f\u89c1\u7684\u9886\u57df\u4e3a\u8be5\u5b9e\u4f53\u63d0\u4f9b\u5176\u4ed6\u670d\u52a1\u7684\u673a\u6784\uff0c\u4ea6\u4e0d\u5f97\u53d7\u8058\u3002<\/p><p>\u5728\u56fd\u5bb6\u516c\u5171\u90e8\u95e8\uff0cIGAE\u53ef\u5bfb\u6c42\u5ba1\u8ba1\u673a\u6784\u534f\u4f5c\u4ee5\u6267\u884c\u5176\u5e74\u5ea6\u5ba1\u8ba1\u8ba1\u5212\uff0c\u4f46\u987b\u9075\u5b88\u5176\u5173\u4e8e\u72ec\u7acb\u6027\u7684\u89c4\u5b9a\uff08<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2003-21614\" target=\"_blank\" rel=\"noopener\">\u7b2c47\/2003\u53f7\u6cd5\u5f8b\u7b2c\u4e8c\u9644\u52a0\u6761\u6b3e<\/a>\uff09\u3002\u5728\u8d44\u4ea7\u7ba1\u7406\u65b9\u9762\uff0c<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1986-17958\" target=\"_blank\" rel=\"noopener\">\u300a\u5730\u65b9\u5b9e\u4f53\u8d22\u4ea7\u6761\u4f8b\u300b<\/a>\u8981\u6c42\u7f16\u5236\u6db5\u76d6\u5168\u90e8\u8d22\u4ea7\u548c\u6743\u5229\u7684\u6e05\u518c\uff08\u7b2c17\u6761\uff09\uff0c\u6bcf\u5e74\u8fdb\u884c\u66f4\u6b63\uff0c\u5e76\u5728\u5730\u65b9\u8bae\u4f1a\u6362\u5c4a\u65f6\u8fdb\u884c\u6838\u5b9e\uff08\u7b2c33\u6761\uff09\u3002<\/p><\/div><div class=\"ca-table\"><table><thead><tr><th>\u60c5\u5f62<\/th><th>\u6cd5\u89c4<\/th><th>\u542b\u4e49<\/th><\/tr><\/thead><tbody><tr><th scope=\"row\">\u5730\u65b9\u5b9e\u4f53\u7684\u516c\u5171\u5ba1\u8ba1<\/th><td>\u7b2c424\/2017\u53f7\u7687\u5bb6\u6cd5\u4ee4\u7b2c29\u6761<\/td><td>\u4f9d\u636eIGAE\u7684\u51c6\u5219\u548c\u6307\u4ee4\u5f00\u5c55\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u3001\u5408\u89c4\u5ba1\u8ba1\u548c\u8fd0\u8425\u5ba1\u8ba1\u3002<\/td><\/tr><tr><th scope=\"row\">\u79c1\u8425\u673a\u6784\u4e0e\u5730\u65b9\u8d22\u653f\u76d1\u5bdf\u673a\u6784\u7684\u534f\u4f5c<\/th><td>\u7b2c424\/2017\u53f7\u7687\u5bb6\u6cd5\u4ee4\u7b2c34\u6761<\/td><td>\u7ecf\u76d1\u5bdf\u5b98\u63d0\u8bae\u5e76\u5728\u5176\u6307\u4ee4\u4e0b\u8fdb\u884c\uff1b\u6700\u957f2\u5e74\uff08\u53ef\u5ef6\u671f\uff09\uff0c\u5bf9\u540c\u4e00\u5b9e\u4f53\u6700\u957f8\u5e74\u3002<\/td><\/tr><tr><th scope=\"row\">\u6700\u4f4e\u63a7\u5236\u8986\u76d6\u7387<\/th><td>\u7b2c424\/2017\u53f7\u7687\u5bb6\u6cd5\u4ee4\u7b2c4.3\u6761<\/td><td>\u5bf9\u5408\u5e76\u9884\u7b9780%\u5b9e\u65bd\u6709\u6548\u63a7\u5236\uff0c\u4e09\u4e2a\u8d22\u5e74\u5185\u8fbe\u5230100%\u3002<\/td><\/tr><tr><th scope=\"row\">\u516c\u5171\u90e8\u95e8\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u6280\u672f\u51c6\u5219<\/th><td>IGAE 2019\u5e7410\u670825\u65e5\u51b3\u8bae<\/td><td>\u9002\u7528NIA-ES-SP\u53ca\u5176\u89e3\u91ca\u8bf4\u660e\u548c\u804c\u4e1a\u9053\u5fb7\u5b88\u5219\u3002<\/td><\/tr><tr><th scope=\"row\">\u5730\u65b9\u5b9e\u4f53\u603b\u51b3\u7b97<\/th><td>TRLRHL\u7b2c208\u81f3212\u6761<\/td><td>5\u670815\u65e5\u524d\u63d0\u4ea4\uff0c6\u67081\u65e5\u524d\u7531\u8d26\u76ee\u7279\u522b\u59d4\u5458\u4f1a\u51fa\u5177\u62a5\u544a\uff0c10\u67081\u65e5\u524d\u7531\u5168\u4f53\u4f1a\u8bae\u6279\u51c6\u3002<\/td><\/tr><tr><th scope=\"row\">\u8d22\u4ea7\u6e05\u518c<\/th><td>RBEL\u7b2c17\u6761\u548c\u7b2c33\u6761<\/td><td>\u7f16\u5236\u5168\u90e8\u8d22\u4ea7\u548c\u6743\u5229\u6e05\u518c\uff0c\u6bcf\u5e74\u66f4\u6b63\uff0c\u5730\u65b9\u8bae\u4f1a\u6362\u5c4a\u65f6\u6838\u5b9e\u3002<\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d094496 elementor-widget elementor-widget-html\" data-id=\"d094496\" 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\">\u670d\u52a1\u8303\u56f4<\/h2><\/div><div class=\"ca-inc\"><div><h3>\u516c\u5171\u5ba1\u8ba1\u4e0e\u8d22\u52a1\u76d1\u7763<\/h3><p>\u534f\u52a9\u8d22\u653f\u76d1\u5bdf\u673a\u6784\u5bf9\u4e0b\u5c5e\u5b9e\u4f53\u5f00\u5c55\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u3001\u5408\u89c4\u5ba1\u8ba1\u548c\u8fd0\u8425\u5ba1\u8ba1\uff0c\u5e76\u652f\u6301\u5e74\u5ea6\u8d22\u52a1\u76d1\u7763\u8ba1\u5212\u4e2d\u7684\u5e38\u8bbe\u76d1\u7763\u5de5\u4f5c\u3002<\/p><\/div><div><h3>\u8865\u8d34\u76d1\u7763<\/h3><p>\u5ba1\u67e5\u6388\u4e88\u5730\u65b9\u653f\u5e9c\u548c\u5927\u5b66\u3001\u7531\u6b27\u76df\u3001\u56fd\u5bb6\u6216\u81ea\u6cbb\u533a\u8d44\u91d1\u8d44\u52a9\u7684\u8865\u8d34\u7ed3\u7b97\u8bf4\u660e\uff08cuenta justificativa\uff09\u3002\u8be6\u60c5\u8bf7\u89c1<a href=\"\/zh\/\u670d\u52a1\/\u8865\u8d34\u5ba1\u8ba1\/\">\u8865\u8d34\u5ba1\u8ba1<\/a>\u3002<\/p><\/div><div><h3>\u5730\u65b9\u5b9e\u4f53\u7ecf\u6d4e\u4e0e\u4f1a\u8ba1\u534f\u52a9<\/h3><p>\u652f\u6301\u7ecf\u6d4e\u90e8\u95e8\u7f16\u5236\u603b\u51b3\u7b97\u3001\u7f16\u5236\u9884\u7b97\u53ca\u5176\u51b3\u7b97\u3001\u529e\u7406\u4f1a\u8ba1\u671f\u521d\u3001\u671f\u672b\u53ca\u8c03\u6574\u4e1a\u52a1\uff0c\u5e76\u5411\u8d22\u653f\u90e8\u3001\u81ea\u6cbb\u533a\u5916\u90e8\u76d1\u7763\u673a\u6784\u548c\u76f8\u5173\u81ea\u6cbb\u533a\u62a5\u9001\u4f1a\u8ba1\u3001\u9884\u7b97\u53ca\u7ecf\u6d4e\u4fe1\u606f\u3002<\/p><\/div><div><h3>\u5730\u65b9\u5b9e\u4f53\u8d44\u4ea7\u7ba1\u7406<\/h3><p>\u8bbe\u8ba1\u89c4\u8303\u4e0e\u7a0b\u5e8f\u624b\u518c\uff0c\u7f16\u5236\u6216\u66f4\u65b0\u8d22\u4ea7\u6e05\u518c\uff0c\u5b9e\u73b0\u6e05\u518c\u4e0e\u4f1a\u8ba1\u8d26\u76ee\u7684\u6574\u5408\uff0c\u6539\u8fdb\u4fe1\u606f\u7cfb\u7edf\u5e76\u5f00\u5c55\u4eba\u5458\u57f9\u8bad\u3002<\/p><\/div><div><h3>\u534f\u52a9\u76d1\u7763\u673a\u6784<\/h3><p>\u5728\u56fd\u5bb6\u53ca\u81ea\u6cbb\u533a\u603b\u76d1\u5bdf\u673a\u6784\u5bfb\u6c42\u79c1\u8425\u534f\u4f5c\u65f6\uff0c\u534f\u52a9\u5176\u6267\u884c\u5e74\u5ea6\u8d22\u52a1\u76d1\u7763\u8ba1\u5212\u6216\u5ba1\u8ba1\u8ba1\u5212\u3002<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-00f8c7d elementor-widget elementor-widget-html\" data-id=\"00f8c7d\" 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\">\u5de5\u4f5c\u65b9\u5f0f<\/h2><\/div><ol class=\"ca-steps ca-steps-n\"><li><b>01<\/b><h3>\u4e0e\u8d22\u653f\u76d1\u5bdf\u673a\u6784\u786e\u5b9a\u4e1a\u52a1<\/h3><p>\u6211\u4eec\u4ee5\u5e74\u5ea6\u8d22\u52a1\u76d1\u7763\u8ba1\u5212\u6216\u7ecf\u6d4e\u90e8\u95e8\u7684\u5177\u4f53\u9700\u6c42\u4e3a\u51fa\u53d1\u70b9\uff0c\u660e\u786e\u8303\u56f4\u3001\u5ba1\u8ba1\u7c7b\u578b\u53ca\u6d89\u53ca\u7684\u5b9e\u4f53\u3002<\/p><\/li><li><b>02<\/b><h3>\u516c\u5171\u91c7\u8d2d<\/h3><p>\u4e1a\u52a1\u4f9d\u636e\u516c\u5171\u90e8\u95e8\u5408\u540c\u6cd5\u89c4\u53ca\u7b2c424\/2017\u53f7\u7687\u5bb6\u6cd5\u4ee4\u7b2c34\u6761\u7684\u9650\u5236\u6b63\u5f0f\u786e\u5b9a\u3002\u63d0\u4ea4\u62a5\u4ef7\u524d\uff0c\u6211\u4eec\u4f1a\u6838\u5b9e\u81ea\u8eab\u76f8\u5bf9\u4e8e\u8be5\u5b9e\u4f53\u7684\u72ec\u7acb\u6027\u3002<\/p><\/li><li><b>03<\/b><h3>\u8ba1\u5212\u4e0e\u98ce\u9669\u5206\u6790<\/h3><p>\u6211\u4eec\u5ba1\u67e5\u5b9e\u4f53\u7684\u63a7\u5236\u73af\u5883\u3001\u9002\u7528\u6cd5\u89c4\u53ca\u98ce\u9669\uff0c\u5e76\u4e0e\u8d22\u653f\u76d1\u5bdf\u673a\u6784\u5546\u5b9a\u5de5\u4f5c\u65b9\u6848\u3002<\/p><\/li><li><b>04<\/b><h3>\u6267\u884c\u5de5\u4f5c<\/h3><p>\u6211\u4eec\u6267\u884cNIA-ES-SP\u89c4\u5b9a\u7684\u7a0b\u5e8f\u548c\u76d1\u5bdf\u673a\u6784\u7684\u6307\u4ee4\uff0c\u6216\u5b8c\u6210\u7ea6\u5b9a\u7684\u4f1a\u8ba1\u548c\u8d44\u4ea7\u7ba1\u7406\u5de5\u4f5c\u3002\u671f\u9650\u53d6\u51b3\u4e8e\u5de5\u4f5c\u8303\u56f4\u548c\u8ba1\u5212\u65e5\u7a0b\u3002<\/p><\/li><li><b>05<\/b><h3>\u62a5\u544a\u4e0e\u8ddf\u8fdb<\/h3><p>\u6211\u4eec\u5411\u8d22\u653f\u76d1\u5bdf\u673a\u6784\u63d0\u4ea4\u62a5\u544a\u8349\u7a3f\uff08\u76d1\u7763\u62a5\u544a\u7531\u5176\u8d1f\u8d23\uff09\uff0c\u5e76\u534f\u52a9\u8ddf\u8fdb\u5efa\u8bae\u53ca\u6574\u6539\u63aa\u65bd\u7684\u843d\u5b9e\u3002<\/p><\/li><\/ol>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-531029b elementor-widget elementor-widget-html\" data-id=\"531029b\" 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\">\u6240\u9700\u8d44\u6599\u4e0e\u4ea4\u4ed8\u6210\u679c<\/h2><\/div><div class=\"ca-docs\"><div><h3>\u6211\u4eec\u9700\u8981\u60a8\u63d0\u4f9b<\/h3><ul><li>\u5e74\u5ea6\u8d22\u52a1\u76d1\u7763\u8ba1\u5212\u53ca\uff08\u5982\u6709\uff09\u5b9e\u4f53\u7684\u5185\u90e8\u63a7\u5236\u89c4\u5b9a\u3002<\/li><li>\u76f8\u5173\u8d22\u5e74\u7684\u9884\u7b97\u3001\u51b3\u7b97\u548c\u603b\u51b3\u7b97\uff08Cuenta General\uff09\u3002<\/li><li>\u4e0b\u5c5e\u516c\u53f8\u3001\u673a\u6784\u548c\u8054\u5408\u4f53\u7684\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u3002<\/li><li>\u8d22\u4ea7\u548c\u6743\u5229\u6e05\u518c\u53ca\u5176\u4e0e\u4f1a\u8ba1\u8d26\u76ee\u7684\u6838\u5bf9\u3002<\/li><li>\u62bd\u9009\u7684\u5408\u540c\u3001\u8865\u8d34\u548c\u652f\u51fa\u5377\u5b97\u3002<\/li><li>\u8d22\u653f\u76d1\u5bdf\u673a\u6784\u3001\u81ea\u6cbb\u533a\u5ba1\u8ba1\u7f72\uff08Sindicatura de Comptes\uff09\u6216\u56fd\u5bb6\u5ba1\u8ba1\u9662\uff08Tribunal de 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class=\"elementor-accordion-title\" tabindex=\"0\">\u534f\u4f5c\u671f\u9650\u6700\u957f\u591a\u4e45\uff1f<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1312\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1312\"><p>\u6bcf\u4efd\u5408\u540c\u671f\u9650\u6700\u957f\u4e24\u5e74\uff0c\u53ef\u4f9d\u636e\u516c\u5171\u90e8\u95e8\u5408\u540c\u6cd5\u89c4\u5ef6\u671f\u3002\u901a\u8fc7\u8fde\u7eed\u5408\u540c\u5bf9\u540c\u4e00\u5b9e\u4f53\u5f00\u5c55\u5de5\u4f5c\u7684\u671f\u9650\u4e0d\u5f97\u8d85\u8fc7\u516b\u5e74\uff0c\u6b64\u540e\u987b\u95f4\u9694\u4e24\u5e74\u624d\u80fd\u518d\u6b21\u8058\u8bf7\u540c\u4e00\u673a\u6784\u3002<\/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-1313\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1313\" 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\">\u4ec0\u4e48\u662fNIA-ES-SP\uff1f<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1313\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1313\"><p>\u5373\u9002\u7528\u4e8e\u897f\u73ed\u7259\u516c\u5171\u90e8\u95e8\u7684\u56fd\u9645\u5ba1\u8ba1\u51c6\u5219\uff0c\u7531\u56fd\u5bb6\u884c\u653f\u603b\u76d1\u5bdf\u7f72\uff08IGAE\uff09\u4e8e2019\u5e7410\u670825\u65e5\u53d1\u5e03\u7684\u51b3\u8bae\u6279\u51c6\uff0c\u5e76\u8f85\u4ee5\u76f8\u5173\u89e3\u91ca\u8bf4\u660e\u53ca\u300a\u516c\u5171\u5ba1\u8ba1\u804c\u4e1a\u9053\u5fb7\u5b88\u5219\u300b\u3002\u8be5\u51c6\u5219\u9002\u7528\u4e8e\u516c\u5171\u90e8\u95e8\u7684\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u3002<\/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-1314\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1314\" 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\">\u516c\u5171\u5ba1\u8ba1\u6709\u54ea\u4e9b\u7c7b\u578b\uff1f<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1314\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1314\"><p>\u7b2c47\/2003\u53f7\u6cd5\u5f8b\u533a\u5206\u4f1a\u8ba1\u5408\u89c4\u6027\u5ba1\u8ba1\u3001\u5408\u89c4\u5ba1\u8ba1\u548c\u8fd0\u8425\u5ba1\u8ba1\uff08\u7b2c164\u6761\uff09\u3002\u5728\u5730\u65b9\u5c42\u9762\uff0c\u7b2c424\/2017\u53f7\u7687\u5bb6\u6cd5\u4ee4\u7b2c29\u6761\u89c4\u5b9a\u7684\u662f\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u3001\u5408\u89c4\u5ba1\u8ba1\u548c\u8fd0\u8425\u5ba1\u8ba1\u3002<\/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-1315\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-1315\" 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\">\u5e02\u5c5e\u516c\u53f8\u662f\u5426\u4f9d\u636e\u897f\u73ed\u7259\u300a\u5ba1\u8ba1\u6cd5\u300b\u8fdb\u884c\u5ba1\u8ba1\uff1f<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1315\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" 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rel=\"noopener\">2017\u5e744\u670828\u65e5\u7b2c424\/2017\u53f7\u7687\u5bb6\u6cd5\u4ee4\uff0c\u5173\u4e8e\u5730\u65b9\u516c\u5171\u90e8\u95e8\u5b9e\u4f53\u5185\u90e8\u63a7\u5236\u6cd5\u5f8b\u5236\u5ea6<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2004-4214\" target=\"_blank\" rel=\"noopener\">2004\u5e743\u67085\u65e5\u7b2c2\/2004\u53f7\u7687\u5bb6\u7acb\u6cd5\u4ee4\uff0c\u300a\u5730\u65b9\u8d22\u653f\u6cd5\u300b\u5408\u5e76\u6587\u672c<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2019-15830\" target=\"_blank\" rel=\"noopener\">IGAE 2019\u5e7410\u670825\u65e5\u51b3\u8bae\uff0c\u5173\u4e8e\u516c\u5171\u90e8\u95e8\u5ba1\u8ba1\u51c6\u5219\u4e0e\u56fd\u9645\u5ba1\u8ba1\u51c6\u5219\u7684\u534f\u8c03\uff08NIA-ES-SP\uff09<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1986-17958\" target=\"_blank\" rel=\"noopener\">1986\u5e746\u670813\u65e5\u7b2c1372\/1986\u53f7\u7687\u5bb6\u6cd5\u4ee4\uff0c\u300a\u5730\u65b9\u5b9e\u4f53\u8d22\u4ea7\u6761\u4f8b\u300b<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-8147\" target=\"_blank\" rel=\"noopener\">\u897f\u73ed\u72592015\u5e747\u670820\u65e5\u7b2c22\/2015\u53f7\u300a\u5ba1\u8ba1\u6cd5\u300b<\/a><\/li><\/ul><p class=\"ca-note\">\u4e00\u822c\u6027\u4fe1\u606f\uff0c\u66f4\u65b0\u4e8e2026\u5e7410\u670813\u65e5\u3002\u4e0d\u80fd\u66ff\u4ee3\u5bf9\u60a8\u5177\u4f53\u60c5\u51b5\u7684\u5206\u6790\u3002<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-77ef434 ca-rel-w elementor-widget elementor-widget-shortcode\" data-id=\"77ef434\" 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\">\u76f8\u5173\u6587\u7ae0<\/h2><\/div><div class=\"ca-rel\"><a href=\"https:\/\/www.controlaudit.es\/zh\/blog\/%e5%b8%82%e6%94%bf%e5%ba%9c%e8%b4%a2%e5%8a%a1%e7%9b%91%e7%9d%a3\/\"><small>2026-10-01 \u00b7 \u516c\u5171\u90e8\u95e8\u4e0e\u793e\u4f1a\u7ecf\u6d4e<\/small><b>\u5e02\u653f\u5e9c\u7684\u8d22\u52a1\u76d1\u7763\uff1a\u79c1\u8425\u5ba1\u8ba1\u5e08\u4f55\u65f6\u53ef\u4ee5\u53c2\u4e0e\u534f\u4f5c<\/b><span>\u9605\u8bfb\u5168\u6587 \u2192<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/zh\/blog\/%e5%b7%b4%e4%bc%a6%e8%a5%bf%e4%ba%9a%e5%9f%ba%e9%87%91%e4%bc%9a%e5%8d%8f%e4%bc%9a%e5%ae%a1%e8%ae%a1\/\"><small>2026-09-29 \u00b7 \u516c\u5171\u90e8\u95e8\u4e0e\u793e\u4f1a\u7ecf\u6d4e<\/small><b>\u5df4\u4f26\u897f\u4e9a\u81ea\u6cbb\u533a\u57fa\u91d1\u4f1a\u4e0e\u534f\u4f1a\u5ba1\u8ba1\uff1a\u4f55\u65f6\u987b\u63a5\u53d7\u6cd5\u5b9a\u5ba1\u8ba1<\/b><span>\u9605\u8bfb\u5168\u6587 \u2192<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/zh\/blog\/%e5%b7%b4%e4%bc%a6%e8%a5%bf%e4%ba%9a%e5%90%88%e4%bd%9c%e7%a4%be%e5%ae%a1%e8%ae%a1\/\"><small>2026-09-28 \u00b7 \u516c\u5171\u90e8\u95e8\u4e0e\u793e\u4f1a\u7ecf\u6d4e<\/small><b>\u5df4\u4f26\u897f\u4e9a\u81ea\u6cbb\u533a\u5408\u4f5c\u793e\u5ba1\u8ba1\uff1a\u4f4f\u623f\u5408\u4f5c\u793e\u3001\u519c\u4e1a\u98df\u54c1\u5408\u4f5c\u793e\u53ca2025\u5e74\u4fee\u8ba2<\/b><span>\u9605\u8bfb\u5168\u6587 \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-53bdcff e-con-full ca-sec e-flex e-con e-parent\" data-id=\"53bdcff\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-bd0ebc8 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"bd0ebc8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-bd71139 e-con-full ca-mb56 e-flex e-con e-parent\" data-id=\"bd71139\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2cccede ca-eyebrow elementor-widget elementor-widget-heading\" data-id=\"2cccede\" 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\">\u76f8\u5173\u670d\u52a1<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8248a49 ca-h2 elementor-widget elementor-widget-heading\" data-id=\"8248a49\" 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\">\u60a8\u53ef\u80fd\u8fd8\u611f\u5174\u8da3<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f98f3b4 e-con-full ca-grid3 e-flex e-con e-parent\" data-id=\"f98f3b4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-d5c34c3 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"d5c34c3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/zh\/\u670d\u52a1\/\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-25a7192 elementor-widget elementor-widget-html\" data-id=\"25a7192\" 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-602fc24 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"602fc24\" 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\">\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-99cd46c ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"99cd46c\" 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>\u6211\u4eec\u4ee5\u6700\u9ad8\u7684\u8d28\u91cf\u6807\u51c6\u548c\u4e13\u4e1a\u4e25\u8c28\u6001\u5ea6\u5f00\u5c55\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-916a8e4 elementor-widget elementor-widget-html\" data-id=\"916a8e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>\u6cd5\u5b9a\u5ba1\u8ba1<\/span><span>\u81ea\u613f\u5ba1\u8ba1<\/span><span>\u5408\u5e76\u8d22\u52a1\u62a5\u8868<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7d87236 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"7d87236\" 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-10e628a e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"10e628a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/zh\/\u670d\u52a1\/\u4e13\u9879\u62a5\u544a\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f95ea75 elementor-widget elementor-widget-html\" data-id=\"f95ea75\" 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=\"M14 3v6h6M8 13h8M8 17h5\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ce57a4 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"4ce57a4\" 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\">\u4e13\u9879\u62a5\u544a<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8efb03b ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"8efb03b\" 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>\u6839\u636e\u60a8\u7684\u9700\u8981\uff0c\u63d0\u4f9b\u591a\u79cd\u4e13\u9879\u62a5\u544a\u53ca\u9274\u8bc1\u670d\u52a1\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2cc6935 elementor-widget elementor-widget-html\" data-id=\"2cc6935\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>\u5ba1\u9605\uff08ISRE 2400\uff09<\/span><span>\u5546\u5b9a\u7a0b\u5e8f\uff08ISRS 4400\uff09<\/span><span>\u589e\u8d44\u4e0e\u51cf\u8d44<\/span><span>\u503a\u6743\u62b5\u9500<\/span><span>\u975e\u8d27\u5e01\u51fa\u8d44<\/span><span>\u516c\u53f8\u5f62\u5f0f\u53d8\u66f4<\/span><span>\u5408\u5e76\u4e0e\u5206\u7acb<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e9b2a05 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"e9b2a05\" 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-fd8519f e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"fd8519f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/zh\/\u670d\u52a1\/\u53ef\u6301\u7eed\u53d1\u5c55\u9274\u8bc1\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3e49f5d elementor-widget elementor-widget-html\" data-id=\"3e49f5d\" 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=\"M11 20A7 7 0 014 13c0-5 4-9 16-9 0 12-4 16-9 16z\"\/><path d=\"M4 20c4-4 7-6 11-8\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-79ad312 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"79ad312\" 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\">\u53ef\u6301\u7eed\u53d1\u5c55\u53ca\u975e\u8d22\u52a1\u4fe1\u606f<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5418803 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"5418803\" 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>\u4f9d\u636e\u73b0\u884c\u6cd5\u89c4\u5bf9\u53ef\u6301\u7eed\u53d1\u5c55\u4fe1\u606f\u8fdb\u884c\u9274\u8bc1\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4e70eb8 elementor-widget elementor-widget-html\" data-id=\"4e70eb8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>\u53ef\u6301\u7eed\u53d1\u5c55\u62a5\u544a\uff08CSRD\uff09<\/span><span>\u975e\u8d22\u52a1\u4fe1\u606f\u62a5\u544a\uff08\u7b2c11\/2018\u53f7\u6cd5\u5f8b\uff09<\/span><span>ESG\u72ec\u7acb\u9274\u8bc1<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2619c57 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"2619c57\" 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\" 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