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{{Wikimedia committees/Sidemenu}}
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El comité de auditoría de la Fundación Wikimedia representa al Consejo de Administración en la supervisión de los asuntos financieros y contables, que proporciona asesoramiento y consejo basado en la experiencia de los miembros del comité en asuntos de negocios, financieros y contables. También sirve como la supervisión del nivel de dirección de la relación con el auditor independiente (actualmente [[w:KPMG|KPMG]]). Los miembros del comité de auditoría sirven en términos de un año, por lo general comienza en el inicio del año fiscal en el mes de julio. El comité está presidido normalmente por un administrador con un fondo financiero, apoyado por el Tesorero y el CFO, y puede incluir a representantes de la comunidad, consejo asesor, u otros asesores externos.
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El funcionamiento de la comisión se rige por una [[foundation:Special:MyLanguage/Committee:Audit Committee/Charter|carta]]. Puede ser contactado o públicamente en [[Talk:Wikimedia Foundation Audit Committee|esta página de discusión]].

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== Membership ==
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===2025-2026 fiscal year===
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'''<span lang="en" dir="ltr" class="mw-content-ltr">Regular members</span>'''
:* <span lang="en" dir="ltr" class="mw-content-ltr">Kathy Collins</span>
:* <span lang="en" dir="ltr" class="mw-content-ltr">Raju Narisetti</span>
:* <span lang="en" dir="ltr" class="mw-content-ltr">Luis Bitencourt-Emilio</span>

'''<span lang="en" dir="ltr" class="mw-content-ltr">Alternates</span>'''
:* <span lang="en" dir="ltr" class="mw-content-ltr">Christel Steigenberger (Q1)</span>
:* <span lang="en" dir="ltr" class="mw-content-ltr">Maciej Artur Nadzikiewicz</span>
:* <span lang="en" dir="ltr" class="mw-content-ltr">Mike Peel (Q1 and Q2)</span>
:* <span lang="en" dir="ltr" class="mw-content-ltr">Nataliia Tymkiv (Q1 and Q2)</span>
:* <span lang="en" dir="ltr" class="mw-content-ltr">Michał Buczyński (Q2, 3 and 4)</span>
:* <span lang="en" dir="ltr" class="mw-content-ltr">Bobby Shabangu (Q2, 3 and 4)</span>

'''<span lang="en" dir="ltr" class="mw-content-ltr">Advisors</span>'''
:* <span lang="en" dir="ltr" class="mw-content-ltr">Michael Snow</span>
:* <span lang="en" dir="ltr" class="mw-content-ltr">Tanya Capuano (Q1 and Q2)</span>

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===2024-2025 fiscal year===
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'''<span lang="en" dir="ltr" class="mw-content-ltr">Regular members</span>'''
:* <span lang="en" dir="ltr" class="mw-content-ltr">Kathy Collins, Chair</span>
:* <span lang="en" dir="ltr" class="mw-content-ltr">Raju Narisetti - First half of the fiscal year</span>
:* <span lang="en" dir="ltr" class="mw-content-ltr">Lorenzo Losa - First half of the fiscal year</span>
:* <span lang="en" dir="ltr" class="mw-content-ltr">Esra'a Al Shafel - Second half of the fiscal year</span>
:* <span lang="en" dir="ltr" class="mw-content-ltr">Luis Bitencourt-Emilio - Second half of the fiscal year</span>

'''<span lang="en" dir="ltr" class="mw-content-ltr">Observers, advisors and alternates</span>'''
:* <span lang="en" dir="ltr" class="mw-content-ltr">Advisors: Julian Singh, Michael Snow and Tanya Capuano</span>
:* <span lang="en" dir="ltr" class="mw-content-ltr">Staff Liaison: Jaime Villagomez (Wikimedia Foundation, Chief Financial Officer)</span>
:* <span lang="en" dir="ltr" class="mw-content-ltr">Alternate: Nataliia Tymkiv (Board of Trustees) - First half of the fiscal year. Observer second half of the fiscal year</span>
:* <span lang="en" dir="ltr" class="mw-content-ltr">Alternate: Mike Peel (Board of Trustees)</span>
:* <span lang="en" dir="ltr" class="mw-content-ltr">Alternate: Luis Bitencourt-Emilio (Board of Trustees) - First half of the fiscal year</span>
:* <span lang="en" dir="ltr" class="mw-content-ltr">Alternate: Christel Steigenberger (Board of Trustees) - Second half of the fiscal year</span>
:* <span lang="en" dir="ltr" class="mw-content-ltr">Alternate: Maciej Artur Nadzikiewicz (Board of Trustees) - Second half of the fiscal year</span>

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=== 2023–2024 fiscal year ===
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; <span lang="en" dir="ltr" class="mw-content-ltr">Regular members</span><ref>{{Cite web|url=https://wikimediafoundation.org/wiki/Resolution:Board_officers_and_committee_membership_2016|title=<span lang="en" dir="ltr" class="mw-content-ltr">Resolution: Board officers and committee membership 2016</span> |publisher={{int string|Wikimedia Foundation}}|accessdate=2016-06-26}}</ref>
:* {{anchor|Tanya Capuano}} <span lang="en" dir="ltr" class="mw-content-ltr">[[{{foundationsite|role/board}}|Tanya Capuano]], ''Chair'' : July - November</span>
:* {{anchor|Kathy Collins}} <span lang="en" dir="ltr" class="mw-content-ltr">[[{{foundationsite|role/board}}|Kathy Collins]], ''Chair'' : December - May</span>
:* {{anchor|Raju Narisetti}} [[{{foundationsite|role/board}}|<span lang="en" dir="ltr" class="mw-content-ltr">Raju Narisetti</span>]]
:* {{anchor|Lorenzo Losa}} [[{{foundationsite|role/board}}|<span lang="en" dir="ltr" class="mw-content-ltr">Lorenzo Losa</span>]]
; <span lang="en" dir="ltr" class="mw-content-ltr">Observers, advisors and alternates</span>
:* <span lang="en" dir="ltr" class="mw-content-ltr">Advisors: Julian Singh, Michael Snow, and Tanya Capuano</span>
:* <span lang="en" dir="ltr" class="mw-content-ltr">Staff Liaison: Jaime Villagomez (Wikimedia Foundation, Chief Financial Officer)</span>
:* <span lang="en" dir="ltr" class="mw-content-ltr">Alternate: Nataliia Tymkiv (Board of Trustees)</span>
:* <span lang="en" dir="ltr" class="mw-content-ltr">Alternate: Mike Peel (Board of Trustees)</span>
:* <span lang="en" dir="ltr" class="mw-content-ltr">Alternate: Luis Bitencourt-Emilio (Board of Trustees)</span>

Para los años anteriores, véase: [[Special:MyLanguage/Wikimedia Foundation Audit Committee/Members|la lista del historial de los miembros]].

<span id="Meetings"></span>
== Reuniones ==

''Empezando en 2013, actas de las reuniones se publican después de cada reunión.''
* [[Wikimedia Foundation Audit Committee/2013-07-23|{{DateT|2013|07|23}}]]
* [[wmf:Audit Committee/2013-09-19|{{DateT|2013|09|19}}]]
* [[wmf:Audit Committee/2014-03-14|{{DateT|2014|03|14}}]]
* [[wmf:Audit Committee/2014-07-28|{{DateT|2014|07|28}}]]
* [[wmf:Audit Committee/2014-09-18|{{DateT|2014|09|18}}]]
* [[wmf:Audit Committee/2015-03-16|{{DateT|2015|03|16}}]]
* [[wmf:Audit Committee/2015-07-30|{{DateT|2015|07|30}}]]
* [[wmf:Audit Committee/2015-09-28|{{DateT|2015|09|28}}]]
* [[Wikimedia Foundation Audit Committee/2016-03-22|{{DateT|2016|03|22}}]]
* [[Wikimedia Foundation Audit Committee/2016-04-26|{{DateT|2016|04|26}}]]
* [[Wikimedia Foundation Audit Committee/2016-05-31|{{DateT|2016|05|31}}]]
* [[Wikimedia Foundation Audit Committee/2016-06-27|{{DateT|2016|06|27}}]]
* [[Wikimedia Foundation Audit Committee/2016-08-15|{{DateT|2016|08|15}}]]
* [[Wikimedia Foundation Audit Committee/2016-09-26|{{DateT|2016|09|26}}]]
* [[Wikimedia Foundation Audit Committee/2017-03-22|{{DateT|2017|03|22}}]]
* [[Wikimedia Foundation Audit Committee/2017-06-02|{{DateT|2017|06|02}}]]
* [[Wikimedia Foundation Audit Committee/2017-07-21|{{DateT|2017|07|21}}]]
* [[Wikimedia Foundation Audit Committee/2017-09-27|{{DateT|2017|09|27}}]]
* [[Wikimedia Foundation Audit Committee/2018-03-21|{{DateT|2018|03|21}}]]
* [[Wikimedia Foundation Audit Committee/2018-06-05|{{DateT|2018|06|05}}]]
* [[Wikimedia Foundation Audit Committee/2018-07-13|{{DateT|2018|07|13}}]]
* [[Wikimedia Foundation Audit Committee/2018-09-26|{{DateT|2018|09|26}}]]
* [[Wikimedia Foundation Audit Committee/2019-02-14|{{DateT|2019|02|14}}]]
* [[Wikimedia Foundation Audit Committee/2019-04-24|{{DateT|2019|04|24}}]]
* [[Wikimedia Foundation Audit Committee/2019-06-04|{{DateT|2019|06|04}}]]
* [[Wikimedia Foundation Audit Committee/2019-09-23|{{DateT|2019|09|23}}]]
* [[Wikimedia Foundation Audit Committee/2020-02-07|{{DateT|2020|02|07}}]]
* [[Wikimedia Foundation Audit Committee/2020-04-15|{{DateT|2020|04|15}}]]
* [[Wikimedia Foundation Audit Committee/2020-07-20|{{DateT|2020|07|20}}]]
* [[Wikimedia Foundation Audit Committee/2020-10-14|{{DateT|2020|10|14}}]]
* [[Wikimedia Foundation Audit Committee/2021-02-08|{{DateT|2021|02|08}}]]
* [[Wikimedia Foundation Audit Committee/2021-04-20|{{DateT|2021|04|20}}]]
* [[Wikimedia Foundation Audit Committee/2021-06-14|{{DateT|2021|06|14}}]]
* [[Wikimedia Foundation Audit Committee/2021-08-03|{{DateT|2021|08|03}}]]
* [[Wikimedia Foundation Audit Committee/2021-10-06|{{DateT|2021|10|06}}]]
* [[Wikimedia Foundation Audit Committee/2022-02-09|{{DateT|2022|02|09}}]]
* [[Wikimedia Foundation Audit Committee/2022-05-05|{{DateT|2022|05|05}}]]
* [[Wikimedia Foundation Audit Committee/2022-07-25|{{DateT|2022|07|25}}]]
* [[Wikimedia Foundation Audit Committee/2022-10-05|{{DateT|2022|10|05}}]]
* [[Wikimedia Foundation Audit Committee/2023-03-02|{{DateT|2023|03|02}}]]
* [[Wikimedia Foundation Audit Committee/2023-03-29|{{DateT|2023|03|29}}]]
* [[Wikimedia Foundation Audit Committee/2023-06-01|{{DateT|2023|06|01}}]]
* [[Wikimedia Foundation Audit Committee/2023-08-03|{{DateT|2023|08|03}}]]
* [[Wikimedia Foundation Audit Committee/2023-10-03|{{DateT|2023|10|03}}]]
* [[Wikimedia Foundation Audit Committee/2023-12-12|{{DateT|2023|12|12}}]]
* [[Wikimedia Foundation Audit Committee/2024-02-27|{{DateT|2024|02|27}}]]
* [[Wikimedia Foundation Audit Committee/2024-04-16|{{DateT|2024|04|16}}]]
* [[Wikimedia Foundation Audit Committee/2024-05-22|{{DateT|2024|05|22}}]]
* [[Wikimedia Foundation Audit Committee/2024-07-29|{{DateT|2024|07|29}}]]
* [[Wikimedia Foundation Audit Committee/2024-10-08|{{DateT|2024|10|08}}]]
* [[Wikimedia Foundation Audit Committee/2024-12-02|{{DateT|2024|12|02}}]]
* [[Wikimedia Foundation Audit Committee/2025-02-26|{{DateT|2025|02|26}}]]
* [[Wikimedia Foundation Audit Committee/2025-04-21|{{DateT|2025|04|21}}]]
* [[Wikimedia Foundation Audit Committee/2025-05-28|{{DateT|2025|05|28}}]]
* [[Wikimedia Foundation Audit Committee/2025-07-31|{{DateT|2025|07|31}}]]
* [[Wikimedia Foundation Audit Committee/2025-09-30|{{DateT|2025|09|30}}]]
* [[Wikimedia Foundation Audit Committee/2025-12-18|{{DateT|2025|12|18}}]]
* [[Wikimedia Foundation Audit Committee/2026-02-25|{{DateT|2026|02|25}}]]
* [[Wikimedia Foundation Audit Committee/2026-04-20|{{DateT|2026|04|20}}]]

<span id="See_also"></span>
== Véase también ==
* [[wmf:Audit Committee charter|Carta del Comité de Auditoría]]
* [[wmf:Financial reports|Reportes financiales de la Fundación Wikimedia]]
* [[wmf:Wikimedia Foundation Investment Policy|Política de inversión de la Fundación Wikimedia]] y [[wmf:Investment_Guidance|orientación de inversión]]
* [[wmf:On Site Financial Review|Sitio de revisión financiera de la Fundación Wikimedia]]
* [[wmf:Grants Compliance Team – Protocol for International Grants|Otorgamiento de revisión de cumplimiento de la Fundación Wikimedia]]
<span id="Notes"></span>
== Notas ==
{{reflist}}

{{Wikimedia Foundation Board of Trustees footer}}

[[Category:Wikimedia Foundation Board committees{{#translation:}}|A]]
[[Category:Wikimedia Foundation audit committee{{#translation:}}| ]]
[[Category:Maintained by the Wikimedia Foundation{{#translation:}}]]
[[Category:Maintained by a Wikimedia committee{{#translation:}}]]