Formulation of complaints, complaints or suggestions on the quality of audits of accounts

The IGAE Quality Management Standards provide that complaints, complaints or suggestions relating exclusively to those public audit and permanent financial control work that has not been carried out in accordance with professional standards and applicable legal and regulatory requirements, or breaches of IGAE policies and procedures established in accordance with International Quality Management Standard 1-EN-SP, may be submitted.                    

Complaints, complaints or suggestions concerning work carried out by the IGAE may be submitted only, either with its own resources or with the collaboration of private auditors, as well as in the audit work carried out by the IGAE under conventions and other legal instruments.                   

In this regard, although the Technical Standard of the IGAE Quality Management System states that it will be applicable to the work of public audit and permanent financial control, the Resolution of the General Intervention of the State Administration of 11 January 2024, approving the aforementioned standard, establishes in its single final provision that, initially, it will only be applied in the area of audit of accounts.                    

The entry into force of the NGC and the NTSGC-IGAE for the remaining permanent financial control and public audit work shall take place in succession as determined by the Comptroller General of the State Administration.                   

They may submit complaints, complaints or suggestions only:                   

• IGAE persons included in the subjective scope of the rules governing compliance with the requirements of ethics and independence in the IGAE.
• Those involved in the activities of the IGAE GSC.
• Persons or service providers (of both technological, intellectual and human resources) not dependent on the IGAE who, through the appropriate legal instrument, cooperate with the IGAE in carrying out the work of the PA or CFP or in the GSC.
• The recipients of the reports resulting from the IGAE public audit proceedings.
• Third parties related to the controlled entity.
  

As stated in paragraph 93 of the NTSGC-IGAE, the personal data provided by the persons submitting the communication will be processed by the ONA Directorate for the purpose of receiving, investigating and resolving complaints and denunciations, as indicated in paragraph 34 (c) of the NIGC 1-ES-SP, or, where appropriate, suggestions, keeping total confidentiality with regard to their identity, so that it will not be disclosed during the processing of the claim, unless the person submitting the communication expresses otherwise.        

Complaints, complaints or suggestions must be submitted by completing the following form:   

Go to the form   

Go to the form                      

In general, the time limit for resolving complaints or suggestions and informing the person submitting the communication of the proceedings is 20 working days.                    

This period may be suspended in the event that the person who sent the communication must be requested to provide, within 10 working days, the necessary clarifications for the proper handling of the complaint or suggestion. The calculation of the time limit shall be restarted at the time when the person who submitted the communication provides the requested clarifications or corrects the defects of the QDS form.                    

Where exceptional circumstances exist, the time limit may be extended by the person responsible for the decision, in a reasoned manner and communicated to the person who sent the complaint or suggestion.                    

In the case of complaints, the same criterion will be applied, in order to reply to the person who sent the communication or to send the information received to the competent body for processing.           

The personal data provided through the form will be processed by the Directorate of the National Audit Office for the purpose of investigating work that has not been performed in accordance with the professional standards and applicable legal and regulatory requirements, or for non-compliance with the policies and procedures of the IGAE established in accordance with INGC 1-ES-SP. Your data will not be communicated to third parties. You can exercise your rights before the person responsible for the treatment. For further information see additional information on data protection.