01
Document overview
Defines the mandate of the state audit body, covered entities, inspections, access to information and follow-up measures.
02
Scope and exclusions
Applies to
Applies to public and other entities, funds and operations expressly brought within the Law.
Limitations and exclusions
State audit does not replace external audit, internal control, tax inspection, procurement procedure, criminal investigation or management responsibility.
04
Official source
Royal Decree 111/2011 · Ministry of Justice and Legal Affairs
September 13, 2026
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