| AEAT | State Agency of Tax Administration Agencia Estatal de Administración Tributaria |
| BDNS | National Subsidies Database Base de Datos Nacional de Subvenciones |
| COSO | Committee of the Sponsoring Organisation of the Treadway Commission |
| EU | European Union |
| IGAE | General Comptroller of the State Administration Intervención General de la Administración del Estado |
| OIP | Office of Finance and Information Technology Oficina de Informática Presupuestaria |
| OLAF | European Anti-Fraud Office |
| ONA | National Audit Office Oficina Nacional de Auditoría |
| ONC | Public Accounts Office Oficina Nacional de Contabilidad |
| SAIs | Supreme Audit Institutions |
| SHAP | SHapley Additive exPlanations |
| SNPSAP | National System of Publicity for Subsidies and Public Aid Sistema Nacional de Publicidad de Subvenciones y Ayudas Públicas |
| TGSS | General Treasury of Social Security Tesorería General de la Seguridad Social |
Countering Public Grant Fraud in Spain
Machine Learning for Assessing Risks and Targeting Control Activities