{"id":16,"date":"2024-07-31T07:35:50","date_gmt":"2024-07-31T07:35:50","guid":{"rendered":"https:\/\/a.funds.io.vn\/?post_type=docs&p=16"},"modified":"2024-07-31T07:38:48","modified_gmt":"2024-07-31T07:38:48","password":"","slug":"kiem-toan","status":"publish","type":"docs","link":"https:\/\/a.funds.io.vn\/?docs=kiem-toan","title":{"rendered":"Ki\u1ec3m to\u00e1n"},"content":{"rendered":"\n

Ki\u1ec3m to\u00e1n<\/strong><\/p>\n\n\n\n

Ki\u1ec3m to\u00e1n l\u00e0 “ki\u1ec3m tra \u0111\u1ed9c l\u1eadp th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a b\u1ea5t k\u1ef3 \u0111\u01a1n v\u1ecb n\u00e0o, d\u00f9 c\u00f3 \u0111\u1ecbnh h\u01b0\u1edbng l\u1ee3i nhu\u1eadn hay kh\u00f4ng, b\u1ea5t k\u1ec3 quy m\u00f4 ho\u1eb7c h\u00ecnh th\u1ee9c ph\u00e1p l\u00fd c\u1ee7a n\u00f3 khi vi\u1ec7c ki\u1ec3m tra \u0111\u00f3 \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh nh\u1eb1m th\u1ec3 hi\u1ec7n \u00fd ki\u1ebfn v\u1ec1 vi\u1ec7c \u0111\u00f3.” Ki\u1ec3m to\u00e1n c\u0169ng c\u1ed1 g\u1eafng \u0111\u1ea3m b\u1ea3o r\u1eb1ng s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c duy tr\u00ec \u0111\u00fang c\u00e1ch b\u1edfi m\u1ed1i quan t\u00e2m theo y\u00eau c\u1ea7u c\u1ee7a ph\u00e1p lu\u1eadt. Ki\u1ec3m to\u00e1n vi\u00ean xem x\u00e9t c\u00e1c \u0111\u1ec1 xu\u1ea5t tr\u01b0\u1edbc h\u1ecd, thu th\u1eadp b\u1eb1ng ch\u1ee9ng, \u0111\u01b0a ra c\u00e1c gi\u1ea5y t\u1edd l\u00e0m vi\u1ec7c n\u0103m tr\u01b0\u1edbc v\u00e0 \u0111\u00e1nh gi\u00e1 c\u00e1c \u0111\u1ec1 xu\u1ea5t trong b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u1ee7a h\u1ecd.<\/p>\n\n\n\n

Ki\u1ec3m to\u00e1n cung c\u1ea5p s\u1ef1 \u0111\u1ea3m b\u1ea3o c\u1ee7a b\u00ean th\u1ee9 ba cho c\u00e1c b\u00ean li\u00ean quan kh\u00e1c nhau r\u1eb1ng \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng c\u00f3 sai s\u00f3t tr\u1ecdng y\u1ebfu. Thu\u1eadt ng\u1eef n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng th\u01b0\u1eddng xuy\u00ean nh\u1ea5t \u0111\u1ec3 ki\u1ec3m to\u00e1n th\u00f4ng tin t\u00e0i ch\u00ednh li\u00ean quan \u0111\u1ebfn ph\u00e1p nh\u00e2n. C\u00e1c l\u0129nh v\u1ef1c th\u01b0\u1eddng \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n kh\u00e1c bao g\u1ed3m: th\u01b0 k\u00fd v\u00e0 tu\u00e2n th\u1ee7, ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, qu\u1ea3n l\u00fd ch\u1ea5t l\u01b0\u1ee3ng, qu\u1ea3n l\u00fd d\u1ef1 \u00e1n, qu\u1ea3n l\u00fd n\u01b0\u1edbc v\u00e0 b\u1ea3o t\u1ed3n n\u0103ng l\u01b0\u1ee3ng. K\u1ebft qu\u1ea3 c\u1ee7a ki\u1ec3m to\u00e1n, c\u00e1c b\u00ean li\u00ean quan c\u00f3 th\u1ec3 \u0111\u00e1nh gi\u00e1 v\u00e0 n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd, ki\u1ec3m so\u00e1t v\u00e0 qu\u1ea3n tr\u1ecb r\u1ee7i ro \u0111\u1ed1i v\u1edbi v\u1ea5n \u0111\u1ec1 n\u00e0y.<\/p>\n\n\n\n

Trong nh\u1eefng n\u0103m g\u1ea7n \u0111\u00e2y, ki\u1ec3m to\u00e1n \u0111\u00e3 m\u1edf r\u1ed9ng \u0111\u1ec3 bao g\u1ed3m nhi\u1ec1u l\u0129nh v\u1ef1c c\u1ee7a \u0111\u1eddi s\u1ed1ng c\u00f4ng c\u1ed9ng v\u00e0 doanh nghi\u1ec7p. Gi\u00e1o s\u01b0 Michael Power \u0111\u1ec1 c\u1eadp \u0111\u1ebfn vi\u1ec7c m\u1edf r\u1ed9ng c\u00e1c ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n n\u00e0y l\u00e0 “Hi\u1ec7p h\u1ed9i Ki\u1ec3m to\u00e1n”.<\/p>\n\n\n\n

T\u1eeb nguy\u00ean<\/strong><\/p>\n\n\n\n

T\u1eeb “ki\u1ec3m to\u00e1n” b\u1eaft ngu\u1ed3n t\u1eeb ti\u1ebfng Latinh audire c\u00f3 ngh\u0129a l\u00e0 “nghe”.<\/p>\n\n\n\n

L\u1ecbch s\u1eed<\/strong><\/p>\n\n\n\n

Ki\u1ec3m to\u00e1n \u0111\u00e3 l\u00e0 m\u1ed9t bi\u1ec7n ph\u00e1p t\u1ef1 v\u1ec7 t\u1eeb th\u1eddi c\u1ed5 \u0111\u1ea1i. Trong th\u1eddi trung c\u1ed5, khi s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n th\u1ee7 c\u00f4ng ph\u1ed5 bi\u1ebfn, c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean \u1edf Anh th\u01b0\u1eddng nghe c\u00e1c t\u00e0i kho\u1ea3n \u0111\u1ecdc cho h\u1ecd v\u00e0 ki\u1ec3m tra xem nh\u00e2n vi\u00ean c\u1ee7a t\u1ed5 ch\u1ee9c kh\u00f4ng c\u1ea9u th\u1ea3 ho\u1eb7c gian l\u1eadn. N\u0103m 1951, Moyer x\u00e1c \u0111\u1ecbnh r\u1eb1ng nhi\u1ec7m v\u1ee5 quan tr\u1ecdng nh\u1ea5t c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean l\u00e0 ph\u00e1t hi\u1ec7n gian l\u1eadn. Chatfield ghi nh\u1eadn r\u1eb1ng ki\u1ec3m to\u00e1n ban \u0111\u1ea7u c\u1ee7a Hoa K\u1ef3 \u0111\u01b0\u1ee3c xem ch\u1ee7 y\u1ebfu l\u00e0 x\u00e1c minh chi ti\u1ebft s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n.<\/p>\n\n\n\n

\u1ee6y ban Ki\u1ec3m to\u00e1n Trung \u01b0\u01a1ng \u0110\u1ea3ng C\u1ed9ng s\u1ea3n Li\u00ean X\u00f4 (ti\u1ebfng Nga: \u0426\u0435\u043d\u0442\u0440\u0430\u043b\u044c\u043d\u0430\u044f \u0440\u0435\u0432\u0438\u0437\u0438\u043e\u043d\u043d\u0430\u044f \u043a\u043e\u043c\u0438\u0441\u0441\u0438\u044f \u041a\u041f\u0421\u0421) ho\u1ea1t \u0111\u1ed9ng t\u1eeb n\u0103m 1921 \u0111\u1ebfn n\u0103m 1990.<\/p>\n\n\n\n

Ki\u1ec3m to\u00e1n c\u00f4ng ngh\u1ec7 th\u00f4ng tin<\/strong><\/p>\n\n\n\n

B\u00e0i chi ti\u1ebft: Ki\u1ec3m to\u00e1n c\u00f4ng ngh\u1ec7 th\u00f4ng tin<\/em><\/p>\n\n\n\n

Xem th\u00eam: \u0110\u00e1nh gi\u00e1 ki\u1ec3m to\u00e1n ph\u1ea7n m\u1ec1m<\/em><\/p>\n\n\n\n

Ki\u1ec3m to\u00e1n c\u00f4ng ngh\u1ec7 th\u00f4ng tin, hay ki\u1ec3m to\u00e1n h\u1ec7 th\u1ed1ng th\u00f4ng tin, l\u00e0 vi\u1ec7c ki\u1ec3m tra c\u00e1c ki\u1ec3m so\u00e1t qu\u1ea3n l\u00fd trong c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin (CNTT). Vi\u1ec7c \u0111\u00e1nh gi\u00e1 b\u1eb1ng ch\u1ee9ng thu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh xem c\u00e1c h\u1ec7 th\u1ed1ng th\u00f4ng tin c\u00f3 b\u1ea3o v\u1ec7 t\u00e0i s\u1ea3n, duy tr\u00ec t\u00ednh to\u00e0n v\u1eb9n d\u1eef li\u1ec7u v\u00e0 ho\u1ea1t \u0111\u1ed9ng hi\u1ec7u qu\u1ea3 \u0111\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c c\u00e1c m\u1ee5c ti\u00eau ho\u1eb7c m\u1ee5c ti\u00eau c\u1ee7a t\u1ed5 ch\u1ee9c hay kh\u00f4ng. Nh\u1eefng \u0111\u00e1nh gi\u00e1 n\u00e0y c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u00f9ng v\u1edbi ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 ho\u1eb7c h\u00ecnh th\u1ee9c cam k\u1ebft ch\u1ee9ng th\u1ef1c kh\u00e1c.<\/p>\n\n\n\n

K\u1ebf to\u00e1n<\/strong><\/p>\n\n\n\n

Xem th\u00eam: Ki\u1ec3m to\u00e1n t\u00e0i ch\u00ednh v\u00e0 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9<\/em><\/p>\n\n\n\n

Do c\u00e1c \u01b0u \u0111\u00e3i m\u1ea1nh m\u1ebd (bao g\u1ed3m thu\u1ebf, b\u00e1n sai v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c gian l\u1eadn kh\u00e1c) \u0111\u1ec3 tr\u00ecnh b\u00e0y sai th\u00f4ng tin t\u00e0i ch\u00ednh, ki\u1ec3m to\u00e1n \u0111\u00e3 tr\u1edf th\u00e0nh m\u1ed9t y\u00eau c\u1ea7u ph\u00e1p l\u00fd \u0111\u1ed1i v\u1edbi nhi\u1ec1u th\u1ef1c th\u1ec3 c\u00f3 quy\u1ec1n khai th\u00e1c th\u00f4ng tin t\u00e0i ch\u00ednh \u0111\u1ec3 tr\u1ee5c l\u1ee3i c\u00e1 nh\u00e2n. Theo truy\u1ec1n th\u1ed1ng, ki\u1ec3m to\u00e1n ch\u1ee7 y\u1ebfu li\u00ean quan \u0111\u1ebfn vi\u1ec7c thu th\u1eadp th\u00f4ng tin v\u1ec1 h\u1ec7 th\u1ed1ng t\u00e0i ch\u00ednh v\u00e0 h\u1ed3 s\u01a1 t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t c\u00f4ng ty ho\u1eb7c doanh nghi\u1ec7p. Ki\u1ec3m to\u00e1n t\u00e0i ch\u00ednh c\u0169ng \u0111\u00e1nh gi\u00e1 xem m\u1ed9t doanh nghi\u1ec7p ho\u1eb7c c\u00f4ng ty c\u00f3 tu\u00e2n th\u1ee7 c\u00e1c ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd c\u0169ng nh\u01b0 c\u00e1c phong t\u1ee5c v\u00e0 quy \u0111\u1ecbnh theo lu\u1eadt \u0111\u1ecbnh hi\u1ec7n h\u00e0nh kh\u00e1c hay kh\u00f4ng.<\/p>\n\n\n\n

Ki\u1ec3m to\u00e1n t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u00ednh h\u1ee3p l\u1ec7 v\u00e0 \u0111\u1ed9 tin c\u1eady c\u1ee7a th\u00f4ng tin, c\u0169ng nh\u01b0 cung c\u1ea5p \u0111\u00e1nh gi\u00e1 v\u1ec1 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a h\u1ec7 th\u1ed1ng. Do \u0111\u00f3, b\u00ean th\u1ee9 ba c\u00f3 th\u1ec3 b\u00e0y t\u1ecf \u00fd ki\u1ebfn c\u1ee7a c\u00e1 nh\u00e2n \/ t\u1ed5 ch\u1ee9c \/ h\u1ec7 th\u1ed1ng (v.v.) \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp. \u00dd ki\u1ebfn \u0111\u01b0a ra v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh s\u1ebd ph\u1ee5 thu\u1ed9c v\u00e0o b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n thu th\u1eadp \u0111\u01b0\u1ee3c.<\/p>\n\n\n\n

Ki\u1ec3m to\u00e1n theo lu\u1eadt \u0111\u1ecbnh l\u00e0 m\u1ed9t \u0111\u00e1nh gi\u00e1 b\u1eaft bu\u1ed9c v\u1ec1 m\u1eb7t ph\u00e1p l\u00fd v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a b\u00e1o c\u00e1o v\u00e0 h\u1ed3 s\u01a1 t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty ho\u1eb7c ch\u00ednh ph\u1ee7. M\u1ee5c \u0111\u00edch c\u1ee7a ki\u1ec3m to\u00e1n theo lu\u1eadt \u0111\u1ecbnh l\u00e0 x\u00e1c \u0111\u1ecbnh xem m\u1ed9t t\u1ed5 ch\u1ee9c c\u00f3 cung c\u1ea5p tr\u00ecnh b\u00e0y c\u00f4ng b\u1eb1ng v\u00e0 ch\u00ednh x\u00e1c v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a m\u00ecnh hay kh\u00f4ng b\u1eb1ng c\u00e1ch ki\u1ec3m tra th\u00f4ng tin nh\u01b0 s\u1ed1 d\u01b0 ng\u00e2n h\u00e0ng, h\u1ed3 s\u01a1 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 giao d\u1ecbch t\u00e0i ch\u00ednh.<\/p>\n\n\n\n

Do c\u00e1c r\u00e0ng bu\u1ed9c, ki\u1ec3m to\u00e1n ch\u1ec9 t\u00ecm c\u00e1ch cung c\u1ea5p s\u1ef1 \u0111\u1ea3m b\u1ea3o h\u1ee3p l\u00fd r\u1eb1ng c\u00e1c b\u00e1o c\u00e1o kh\u00f4ng c\u00f3 l\u1ed7i tr\u1ecdng y\u1ebfu. Do \u0111\u00f3, l\u1ea5y m\u1eabu th\u1ed1ng k\u00ea th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng trong ki\u1ec3m to\u00e1n. Trong tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m to\u00e1n t\u00e0i ch\u00ednh, m\u1ed9t b\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c cho l\u00e0 \u0111\u00fang v\u00e0 c\u00f4ng b\u1eb1ng khi ch\u00fang kh\u00f4ng c\u00f3 sai s\u00f3t tr\u1ecdng y\u1ebfu – m\u1ed9t kh\u00e1i ni\u1ec7m b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi c\u1ea3 y\u1ebfu t\u1ed1 \u0111\u1ecbnh l\u01b0\u1ee3ng (s\u1ed1) v\u00e0 \u0111\u1ecbnh t\u00ednh. Nh\u01b0ng g\u1ea7n \u0111\u00e2y, l\u1eadp lu\u1eadn r\u1eb1ng ki\u1ec3m to\u00e1n n\u00ean v\u01b0\u1ee3t ra ngo\u00e0i s\u1ef1 th\u1eadt v\u00e0 c\u00f4ng b\u1eb1ng \u0111ang \u0111\u1ea1t \u0111\u01b0\u1ee3c \u0111\u00e0. V\u00e0 \u1ee6y ban Gi\u00e1m s\u00e1t K\u1ebf to\u00e1n C\u00f4ng ty \u0110\u1ea1i ch\u00fang Hoa K\u1ef3 \u0111\u00e3 \u0111\u01b0a ra m\u1ed9t b\u1ea3n ph\u00e1t h\u00e0nh kh\u00e1i ni\u1ec7m t\u01b0\u01a1ng t\u1ef1.<\/p>\n\n\n\n

K\u1ebf to\u00e1n chi ph\u00ed l\u00e0 m\u1ed9t qu\u00e1 tr\u00ecnh \u0111\u1ec3 x\u00e1c minh chi ph\u00ed s\u1ea3n xu\u1ea5t ho\u1eb7c s\u1ea3n xu\u1ea5t c\u1ee7a b\u1ea5t k\u1ef3 m\u1eb7t h\u00e0ng n\u00e0o, tr\u00ean c\u01a1 s\u1edf c\u00e1c t\u00e0i kho\u1ea3n \u0111o l\u01b0\u1eddng vi\u1ec7c s\u1eed d\u1ee5ng v\u1eadt li\u1ec7u, lao \u0111\u1ed9ng ho\u1eb7c c\u00e1c kho\u1ea3n m\u1ee5c chi ph\u00ed kh\u00e1c. N\u00f3i m\u1ed9t c\u00e1ch \u0111\u01a1n gi\u1ea3n, thu\u1eadt ng\u1eef, ki\u1ec3m to\u00e1n chi ph\u00ed c\u00f3 ngh\u0129a l\u00e0 x\u00e1c minh c\u00f3 h\u1ec7 th\u1ed1ng v\u00e0 ch\u00ednh x\u00e1c c\u00e1c t\u00e0i kho\u1ea3n v\u00e0 h\u1ed3 s\u01a1 chi ph\u00ed, \u0111\u1ed3ng th\u1eddi ki\u1ec3m tra vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c m\u1ee5c ti\u00eau k\u1ebf to\u00e1n chi ph\u00ed. Theo Vi\u1ec7n K\u1ebf to\u00e1n Qu\u1ea3n l\u00fd v\u00e0 Chi ph\u00ed, ki\u1ec3m to\u00e1n chi ph\u00ed l\u00e0 “ki\u1ec3m tra h\u1ed3 s\u01a1 k\u1ebf to\u00e1n chi ph\u00ed v\u00e0 x\u00e1c minh c\u00e1c s\u1ef1 ki\u1ec7n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh r\u1eb1ng gi\u00e1 th\u00e0nh c\u1ee7a s\u1ea3n ph\u1ea9m \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u01b0a ra, theo c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n chi ph\u00ed.” <\/p>\n\n\n\n

\u1ede h\u1ea7u h\u1ebft c\u00e1c qu\u1ed1c gia, ki\u1ec3m to\u00e1n ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c ti\u00eau chu\u1ea9n \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn chung do c\u00e1c c\u01a1 quan ch\u1ee7 qu\u1ea3n thi\u1ebft l\u1eadp. C\u00e1c chu\u1ea9n m\u1ef1c n\u00e0y \u0111\u1ea3m b\u1ea3o v\u1edbi b\u00ean th\u1ee9 ba ho\u1eb7c ng\u01b0\u1eddi s\u1eed d\u1ee5ng b\u00ean ngo\u00e0i r\u1eb1ng h\u1ecd c\u00f3 th\u1ec3 d\u1ef1a v\u00e0o \u00fd ki\u1ebfn c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean v\u1ec1 t\u00ednh h\u1ee3p l\u00fd c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ho\u1eb7c c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c m\u00e0 ki\u1ec3m to\u00e1n vi\u00ean \u0111\u01b0a ra \u00fd ki\u1ebfn. Do \u0111\u00f3, cu\u1ed9c ki\u1ec3m to\u00e1n ph\u1ea3i ch\u00ednh x\u00e1c v\u00e0 ch\u00ednh x\u00e1c, kh\u00f4ng c\u00f3 th\u00eam sai s\u00f3t ho\u1eb7c sai s\u00f3t. <\/p>\n\n\n\n

Ki\u1ec3m to\u00e1n t\u00edch h\u1ee3p<\/strong><\/p>\n\n\n\n

T\u1ea1i Hoa K\u1ef3, ki\u1ec3m to\u00e1n c\u1ee7a c\u00e1c c\u00f4ng ty giao d\u1ecbch c\u00f4ng khai \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh b\u1edfi c\u00e1c quy t\u1eafc do \u1ee6y ban Gi\u00e1m s\u00e1t K\u1ebf to\u00e1n C\u00f4ng ty \u0110\u1ea1i ch\u00fang (PCAOB) \u0111\u1eb7t ra, \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp b\u1edfi M\u1ee5c 404 c\u1ee7a \u0110\u1ea1o lu\u1eadt Sarbanes-Oxley n\u0103m 2002. Ki\u1ec3m to\u00e1n nh\u01b0 v\u1eady \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 ki\u1ec3m to\u00e1n t\u1ed5ng h\u1ee3p, trong \u0111\u00f3 ki\u1ec3m to\u00e1n vi\u00ean, ngo\u00e0i \u00fd ki\u1ebfn v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, c\u00f2n ph\u1ea3i \u0111\u01b0a ra \u00fd ki\u1ebfn v\u1ec1 hi\u1ec7u qu\u1ea3 c\u1ee7a ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a c\u00f4ng ty \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, theo Chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n PCAOB s\u1ed1 5.<\/p>\n\n\n\n

Ngo\u00e0i ra c\u00f2n c\u00f3 c\u00e1c lo\u1ea1i ki\u1ec3m to\u00e1n t\u00edch h\u1ee3p m\u1edbi s\u1eed d\u1ee5ng t\u00e0i li\u1ec7u tu\u00e2n th\u1ee7 th\u1ed1ng nh\u1ea5t (xem ph\u1ea7n tu\u00e2n th\u1ee7 th\u1ed1ng nh\u1ea5t trong Tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh). Do s\u1ed1 l\u01b0\u1ee3ng quy \u0111\u1ecbnh ng\u00e0y c\u00e0ng t\u0103ng v\u00e0 nhu c\u1ea7u minh b\u1ea1ch ho\u1ea1t \u0111\u1ed9ng, c\u00e1c t\u1ed5 ch\u1ee9c \u0111ang \u00e1p d\u1ee5ng ki\u1ec3m to\u00e1n d\u1ef1a tr\u00ean r\u1ee7i ro c\u00f3 th\u1ec3 bao g\u1ed3m nhi\u1ec1u quy \u0111\u1ecbnh v\u00e0 ti\u00eau chu\u1ea9n t\u1eeb m\u1ed9t s\u1ef1 ki\u1ec7n ki\u1ec3m to\u00e1n duy nh\u1ea5t.  \u0110\u00e2y l\u00e0 m\u1ed9t c\u00e1ch ti\u1ebfp c\u1eadn r\u1ea5t m\u1edbi nh\u01b0ng c\u1ea7n thi\u1ebft trong m\u1ed9t s\u1ed1 l\u0129nh v\u1ef1c \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng t\u1ea5t c\u1ea3 c\u00e1c y\u00eau c\u1ea7u qu\u1ea3n tr\u1ecb c\u1ea7n thi\u1ebft c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u0111\u00e1p \u1ee9ng m\u00e0 kh\u00f4ng c\u1ea7n n\u1ed7 l\u1ef1c tr\u00f9ng l\u1eb7p t\u1eeb c\u1ea3 t\u00e0i nguy\u00ean l\u01b0u tr\u1eef ki\u1ec3m to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n. <\/p>\n\n\n\n

\u0110\u00e1nh gi\u00e1<\/strong><\/p>\n\n\n\n

M\u1ee5c \u0111\u00edch c\u1ee7a \u0111\u00e1nh gi\u00e1 l\u00e0 \u0111\u1ec3 \u0111o l\u01b0\u1eddng m\u1ed9t c\u00e1i g\u00ec \u0111\u00f3 ho\u1eb7c t\u00ednh to\u00e1n m\u1ed9t gi\u00e1 tr\u1ecb cho n\u00f3. M\u1ee5c ti\u00eau c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean l\u00e0 x\u00e1c \u0111\u1ecbnh xem b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y c\u00f4ng b\u1eb1ng, trong t\u1ea5t c\u1ea3 c\u00e1c kh\u00eda c\u1ea1nh tr\u1ecdng y\u1ebfu v\u00e0 kh\u00f4ng c\u00f3 sai s\u00f3t tr\u1ecdng y\u1ebfu hay kh\u00f4ng. M\u1eb7c d\u00f9 qu\u00e1 tr\u00ecnh \u0111\u01b0a ra \u0111\u00e1nh gi\u00e1 c\u00f3 th\u1ec3 li\u00ean quan \u0111\u1ebfn ki\u1ec3m to\u00e1n b\u1edfi m\u1ed9t chuy\u00ean gia \u0111\u1ed9c l\u1eadp, m\u1ee5c \u0111\u00edch c\u1ee7a n\u00f3 l\u00e0 cung c\u1ea5p m\u1ed9t ph\u00e9p \u0111o thay v\u00ec b\u00e0y t\u1ecf \u00fd ki\u1ebfn v\u1ec1 t\u00ednh c\u00f4ng b\u1eb1ng c\u1ee7a c\u00e1c tuy\u00ean b\u1ed1 ho\u1eb7c ch\u1ea5t l\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n.<\/p>\n\n\n\n

Ki\u1ec3m to\u00e1n vi\u00ean<\/strong><\/p>\n\n\n\n

Ki\u1ec3m to\u00e1n vi\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 th\u00f4ng tin phi t\u00e0i ch\u00ednh (bao g\u1ed3m ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7) c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ph\u00e2n th\u00e0nh nhi\u1ec1u lo\u1ea1i kh\u00e1c nhau:<\/p>\n\n\n\n

Ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ed9c l\u1eadp\/Ki\u1ec3m to\u00e1n vi\u00ean theo lu\u1eadt \u0111\u1ecbnh l\u00e0 m\u1ed9t c\u00f4ng ty \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c kh\u00e1ch h\u00e0ng tham gia ki\u1ec3m to\u00e1n \u0111\u1ec3 \u0111\u01b0a ra \u00fd ki\u1ebfn v\u1ec1 vi\u1ec7c li\u1ec7u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty c\u00f3 sai s\u00f3t tr\u1ecdng y\u1ebfu hay kh\u00f4ng, cho d\u00f9 do gian l\u1eadn hay sai s\u00f3t. \u0110\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty giao d\u1ecbch c\u00f4ng khai, ki\u1ec3m to\u00e1n vi\u00ean b\u00ean ngo\u00e0i c\u0169ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u \u0111\u01b0a ra \u00fd ki\u1ebfn v\u1ec1 t\u00ednh hi\u1ec7u qu\u1ea3 c\u1ee7a ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ed9c l\u1eadp c\u0169ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c thu\u00ea \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c \u0111\u00e3 th\u1ecfa thu\u1eadn kh\u00e1c, li\u00ean quan ho\u1eb7c kh\u00f4ng li\u00ean quan \u0111\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Quan tr\u1ecdng nh\u1ea5t, ki\u1ec3m to\u00e1n vi\u00ean b\u00ean ngo\u00e0i, m\u1eb7c d\u00f9 \u0111\u01b0\u1ee3c tham gia v\u00e0 tr\u1ea3 l\u01b0\u01a1ng b\u1edfi c\u00f4ng ty \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n, n\u00ean \u0111\u01b0\u1ee3c coi l\u00e0 \u0111\u1ed9c l\u1eadp v\u00e0 v\u1eabn l\u00e0 b\u00ean th\u1ee9 ba. <\/p>\n\n\n\n

Ki\u1ec3m to\u00e1n vi\u00ean chi ph\u00ed \/ Ki\u1ec3m to\u00e1n vi\u00ean chi ph\u00ed theo lu\u1eadt \u0111\u1ecbnh l\u00e0 m\u1ed9t c\u00f4ng ty \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c kh\u00e1ch h\u00e0ng tham gia ki\u1ec3m to\u00e1n chi ph\u00ed \u0111\u1ec3 b\u00e0y t\u1ecf \u00fd ki\u1ebfn v\u1ec1 vi\u1ec7c li\u1ec7u b\u00e1o c\u00e1o chi ph\u00ed v\u00e0 b\u1ea3ng chi ph\u00ed c\u1ee7a c\u00f4ng ty c\u00f3 sai s\u00f3t tr\u1ecdng y\u1ebfu hay kh\u00f4ng, cho d\u00f9 do gian l\u1eadn hay sai s\u00f3t. \u0110\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty giao d\u1ecbch c\u00f4ng khai, ki\u1ec3m to\u00e1n vi\u00ean b\u00ean ngo\u00e0i c\u0169ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u \u0111\u01b0a ra \u00fd ki\u1ebfn v\u1ec1 hi\u1ec7u qu\u1ea3 c\u1ee7a ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o chi ph\u00ed. \u0110\u00e2y l\u00e0 nh\u1eefng Ng\u01b0\u1eddi chuy\u00ean ng\u00e0nh \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 K\u1ebf to\u00e1n chi ph\u00ed \u1edf \u1ea4n \u0110\u1ed9 &; CMA tr\u00ean to\u00e0n c\u1ea7u, K\u1ebf to\u00e1n chi ph\u00ed & qu\u1ea3n l\u00fd ho\u1eb7c K\u1ebf to\u00e1n qu\u1ea3n l\u00fd \u0111\u01b0\u1ee3c ch\u1ee9ng nh\u1eadn.<\/p>\n\n\n\n

Ki\u1ec3m to\u00e1n vi\u00ean Ch\u00ednh ph\u1ee7 xem x\u00e9t t\u00e0i ch\u00ednh v\u00e0 th\u1ef1c ti\u1ec5n c\u1ee7a c\u00e1c c\u01a1 quan li\u00ean bang. C\u00e1c ki\u1ec3m to\u00e1n vi\u00ean n\u00e0y b\u00e1o c\u00e1o nh\u1eefng ph\u00e1t hi\u1ec7n c\u1ee7a h\u1ecd cho qu\u1ed1c h\u1ed9i, n\u01a1i s\u1eed d\u1ee5ng ch\u00fang \u0111\u1ec3 t\u1ea1o v\u00e0 qu\u1ea3n l\u00fd c\u00e1c ch\u00ednh s\u00e1ch v\u00e0 ng\u00e2n s\u00e1ch. Ki\u1ec3m to\u00e1n vi\u00ean ch\u00ednh ph\u1ee7 l\u00e0m vi\u1ec7c cho V\u0103n ph\u00f2ng Tr\u00e1ch nhi\u1ec7m Ch\u00ednh ph\u1ee7 Hoa K\u1ef3 v\u00e0 h\u1ea7u h\u1ebft c\u00e1c ch\u00ednh quy\u1ec1n ti\u1ec3u bang \u0111\u1ec1u c\u00f3 c\u00e1c b\u1ed9 ph\u1eadn t\u01b0\u01a1ng t\u1ef1 \u0111\u1ec3 ki\u1ec3m to\u00e1n c\u00e1c c\u01a1 quan ti\u1ec3u bang v\u00e0 th\u00e0nh ph\u1ed1.<\/p>\n\n\n\n

Ki\u1ec3m to\u00e1n vi\u00ean th\u01b0 k\u00fd \/ Ki\u1ec3m to\u00e1n vi\u00ean th\u01b0 k\u00fd theo lu\u1eadt \u0111\u1ecbnh l\u00e0 m\u1ed9t c\u00f4ng ty \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c kh\u00e1ch h\u00e0ng thu\u00ea ch\u1ecbu s\u1ef1 ki\u1ec3m to\u00e1n c\u1ee7a c\u00e1c lu\u1eadt \/ tu\u00e2n th\u1ee7 lu\u1eadt hi\u1ec7n h\u00e0nh v\u00e0 hi\u1ec7n h\u00e0nh c\u1ee7a c\u00e1c lu\u1eadt hi\u1ec7n h\u00e0nh kh\u00e1c \u0111\u1ec3 b\u00e0y t\u1ecf \u00fd ki\u1ebfn v\u1ec1 vi\u1ec7c li\u1ec7u h\u1ed3 s\u01a1 th\u01b0 k\u00fd c\u1ee7a c\u00f4ng ty v\u00e0 vi\u1ec7c tu\u00e2n th\u1ee7 lu\u1eadt hi\u1ec7n h\u00e0nh c\u00f3 sai s\u00f3t tr\u1ecdng y\u1ebfu hay kh\u00f4ng, cho d\u00f9 do gian l\u1eadn ho\u1eb7c l\u1ed7i v\u00e0 m\u1eddi ph\u1ea1t n\u1eb7ng ho\u1eb7c ph\u1ea1t. \u0110\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty \u0111\u1ea1i ch\u00fang l\u1edbn h\u01a1n, ki\u1ec3m to\u00e1n vi\u00ean th\u01b0 k\u00fd b\u00ean ngo\u00e0i c\u0169ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u b\u00e0y t\u1ecf \u00fd ki\u1ebfn v\u1ec1 hi\u1ec7u qu\u1ea3 c\u1ee7a ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 \u0111\u1ed1i v\u1edbi qu\u1ea3n l\u00fd h\u1ec7 th\u1ed1ng tu\u00e2n th\u1ee7 c\u1ee7a c\u00f4ng ty. \u0110\u00e2y l\u00e0 nh\u1eefng ng\u01b0\u1eddi chuy\u00ean ng\u00e0nh \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 Th\u01b0 k\u00fd c\u00f4ng ty \u1edf \u1ea4n \u0110\u1ed9, l\u00e0 th\u00e0nh vi\u00ean c\u1ee7a Vi\u1ec7n Th\u01b0 k\u00fd C\u00f4ng ty \u1ea4n \u0110\u1ed9 v\u00e0 c\u00f3 Ch\u1ee9ng ch\u1ec9 Th\u1ef1c h\u00e0nh. (http:\/\/www.icsi.edu\/)<\/p>\n\n\n\n

Ki\u1ec3m to\u00e1n vi\u00ean n\u1ed9i b\u1ed9 \u0111\u01b0\u1ee3c tuy\u1ec3n d\u1ee5ng b\u1edfi c\u00e1c t\u1ed5 ch\u1ee9c m\u00e0 h\u1ecd ki\u1ec3m to\u00e1n. H\u1ecd l\u00e0m vi\u1ec7c cho c\u00e1c c\u01a1 quan ch\u00ednh ph\u1ee7 (li\u00ean bang, ti\u1ec3u bang v\u00e0 \u0111\u1ecba ph\u01b0\u01a1ng); \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty giao d\u1ecbch c\u00f4ng khai; v\u00e0 cho c\u00e1c c\u00f4ng ty phi l\u1ee3i nhu\u1eadn trong t\u1ea5t c\u1ea3 c\u00e1c ng\u00e0nh. C\u01a1 quan thi\u1ebft l\u1eadp ti\u00eau chu\u1ea9n \u0111\u01b0\u1ee3c qu\u1ed1c t\u1ebf c\u00f4ng nh\u1eadn cho ngh\u1ec1 nghi\u1ec7p l\u00e0 Vi\u1ec7n Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 – IIA (www.theiia.org). IIA \u0111\u00e3 \u0111\u1ecbnh ngh\u0129a ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 nh\u01b0 sau: “Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 m\u1ed9t ho\u1ea1t \u0111\u1ed9ng t\u01b0 v\u1ea5n v\u00e0 \u0111\u1ea3m b\u1ea3o \u0111\u1ed9c l\u1eadp, kh\u00e1ch quan \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf \u0111\u1ec3 t\u0103ng th\u00eam gi\u00e1 tr\u1ecb v\u00e0 c\u1ea3i thi\u1ec7n ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c. N\u00f3 gi\u00fap m\u1ed9t t\u1ed5 ch\u1ee9c ho\u00e0n th\u00e0nh c\u00e1c m\u1ee5c ti\u00eau c\u1ee7a m\u00ecnh b\u1eb1ng c\u00e1ch \u0111\u01b0a ra m\u1ed9t c\u00e1ch ti\u1ebfp c\u1eadn c\u00f3 h\u1ec7 th\u1ed1ng, k\u1ef7 lu\u1eadt \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 v\u00e0 n\u00e2ng cao hi\u1ec7u qu\u1ea3 c\u1ee7a c\u00e1c quy tr\u00ecnh qu\u1ea3n l\u00fd, ki\u1ec3m so\u00e1t v\u00e0 qu\u1ea3n tr\u1ecb r\u1ee7i ro “. [16] Do \u0111\u00f3, ki\u1ec3m to\u00e1n vi\u00ean n\u1ed9i b\u1ed9 chuy\u00ean nghi\u1ec7p cung c\u1ea5p c\u00e1c d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n v\u00e0 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp v\u00e0 kh\u00e1ch quan t\u1eadp trung v\u00e0o vi\u1ec7c \u0111\u00e1nh gi\u00e1 xem h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, c\u1ed5 \u0111\u00f4ng, c\u00e1c b\u00ean li\u00ean quan v\u00e0 gi\u00e1m \u0111\u1ed1c \u0111i\u1ec1u h\u00e0nh c\u00f4ng ty c\u00f3 \u0111\u1ea3m b\u1ea3o h\u1ee3p l\u00fd r\u1eb1ng c\u00e1c quy tr\u00ecnh qu\u1ea3n tr\u1ecb, qu\u1ea3n l\u00fd r\u1ee7i ro v\u00e0 ki\u1ec3m so\u00e1t c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ho\u1ea1t \u0111\u1ed9ng hi\u1ec7u qu\u1ea3 hay kh\u00f4ng. C\u00e1c chuy\u00ean gia ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 (Certified Internal Auditors – CIAs) \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh b\u1edfi c\u00e1c chu\u1ea9n m\u1ef1c ngh\u1ec1 nghi\u1ec7p qu\u1ed1c t\u1ebf v\u00e0 quy t\u1eafc \u1ee9ng x\u1eed c\u1ee7a Vi\u1ec7n Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9. M\u1eb7c d\u00f9 ki\u1ec3m to\u00e1n vi\u00ean n\u1ed9i b\u1ed9 kh\u00f4ng \u0111\u1ed9c l\u1eadp v\u1edbi c\u00e1c c\u00f4ng ty s\u1eed d\u1ee5ng h\u1ecd, t\u00ednh \u0111\u1ed9c l\u1eadp v\u00e0 kh\u00e1ch quan l\u00e0 n\u1ec1n t\u1ea3ng c\u1ee7a c\u00e1c ti\u00eau chu\u1ea9n chuy\u00ean nghi\u1ec7p c\u1ee7a IIA; v\u00e0 \u0111\u01b0\u1ee3c th\u1ea3o lu\u1eadn chi ti\u1ebft trong c\u00e1c ti\u00eau chu\u1ea9n v\u00e0 c\u00e1c h\u01b0\u1edbng d\u1eabn th\u1ef1c h\u00e0nh h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n th\u1ef1c h\u00e0nh. Ki\u1ec3m to\u00e1n vi\u00ean n\u1ed9i b\u1ed9 chuy\u00ean nghi\u1ec7p \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n b\u1edfi c\u00e1c ti\u00eau chu\u1ea9n IIA \u0111\u1ec3 \u0111\u1ed9c l\u1eadp v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh m\u00e0 h\u1ecd ki\u1ec3m to\u00e1n. S\u1ef1 \u0111\u1ed9c l\u1eadp v\u00e0 kh\u00e1ch quan n\u00e0y \u0111\u1ea1t \u0111\u01b0\u1ee3c th\u00f4ng qua vi\u1ec7c s\u1eafp x\u1ebfp t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1c tuy\u1ebfn b\u00e1o c\u00e1o c\u1ee7a b\u1ed9 ph\u1eadn ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9. Ki\u1ec3m to\u00e1n vi\u00ean n\u1ed9i b\u1ed9 c\u1ee7a c\u00e1c c\u00f4ng ty giao d\u1ecbch c\u00f4ng khai \u1edf Hoa K\u1ef3 \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u b\u00e1o c\u00e1o tr\u1ef1c ti\u1ebfp v\u1ec1 m\u1eb7t ch\u1ee9c n\u0103ng cho h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb ho\u1eb7c m\u1ed9t ti\u1ec3u ban c\u1ee7a h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb (th\u01b0\u1eddng l\u00e0 \u1ee7y ban ki\u1ec3m to\u00e1n) v\u00e0 kh\u00f4ng qu\u1ea3n l\u00fd ngo\u1ea1i tr\u1eeb c\u00e1c m\u1ee5c \u0111\u00edch h\u00e0nh ch\u00ednh. Nh\u01b0 th\u01b0\u1eddng \u0111\u01b0\u1ee3c m\u00f4 t\u1ea3 trong c\u00e1c t\u00e0i li\u1ec7u chuy\u00ean m\u00f4n v\u1ec1 th\u1ef1c h\u00e0nh ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 (nh\u01b0 Ki\u1ec3m to\u00e1n vi\u00ean n\u1ed9i b\u1ed9, t\u1ea1p ch\u00ed c\u1ee7a IIA) -, ho\u1eb7c c\u00e1c khu\u00f4n kh\u1ed5 t\u01b0\u01a1ng t\u1ef1 v\u00e0 \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn chung kh\u00e1c v\u1ec1 ki\u1ec3m so\u00e1t qu\u1ea3n l\u00fd khi \u0111\u00e1nh gi\u00e1 th\u1ef1c ti\u1ec5n qu\u1ea3n tr\u1ecb v\u00e0 ki\u1ec3m so\u00e1t c\u1ee7a \u0111\u01a1n v\u1ecb; v\u00e0 \u00e1p d\u1ee5ng “Khung t\u00edch h\u1ee3p qu\u1ea3n l\u00fd r\u1ee7i ro doanh nghi\u1ec7p” c\u1ee7a COSO ho\u1eb7c c\u00e1c khu\u00f4n kh\u1ed5 t\u01b0\u01a1ng t\u1ef1 v\u00e0 \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn chung kh\u00e1c \u0111\u1ec3 qu\u1ea3n l\u00fd r\u1ee7i ro to\u00e0n \u0111\u01a1n v\u1ecb khi \u0111\u00e1nh gi\u00e1 th\u1ef1c ti\u1ec5n qu\u1ea3n l\u00fd r\u1ee7i ro to\u00e0n \u0111\u01a1n v\u1ecb c\u1ee7a t\u1ed5 ch\u1ee9c. Ki\u1ec3m to\u00e1n vi\u00ean n\u1ed9i b\u1ed9 chuy\u00ean nghi\u1ec7p c\u0169ng s\u1eed d\u1ee5ng t\u1ef1 \u0111\u00e1nh gi\u00e1 ki\u1ec3m so\u00e1t (CSA) nh\u01b0 m\u1ed9t quy tr\u00ecnh hi\u1ec7u qu\u1ea3 \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c c\u1ee7a h\u1ecd.<\/p>\n\n\n\n

Ki\u1ec3m to\u00e1n vi\u00ean t\u01b0 v\u1ea5n l\u00e0 nh\u00e2n vi\u00ean b\u00ean ngo\u00e0i \u0111\u01b0\u1ee3c c\u00f4ng ty k\u00fd h\u1ee3p \u0111\u1ed3ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n theo c\u00e1c chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n c\u1ee7a c\u00f4ng ty. \u0110i\u1ec1u n\u00e0y kh\u00e1c v\u1edbi ki\u1ec3m to\u00e1n vi\u00ean b\u00ean ngo\u00e0i, nh\u1eefng ng\u01b0\u1eddi tu\u00e2n theo c\u00e1c chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n c\u1ee7a ri\u00eang h\u1ecd. Do \u0111\u00f3, m\u1ee9c \u0111\u1ed9 \u0111\u1ed9c l\u1eadp n\u1eb1m \u1edf \u0111\u00e2u \u0111\u00f3 gi\u1eefa ki\u1ec3m to\u00e1n vi\u00ean n\u1ed9i b\u1ed9 v\u00e0 ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ed9c l\u1eadp. Ki\u1ec3m to\u00e1n vi\u00ean t\u01b0 v\u1ea5n c\u00f3 th\u1ec3 l\u00e0m vi\u1ec7c \u0111\u1ed9c l\u1eadp ho\u1eb7c l\u00e0 m\u1ed9t ph\u1ea7n c\u1ee7a nh\u00f3m ki\u1ec3m to\u00e1n bao g\u1ed3m ki\u1ec3m to\u00e1n vi\u00ean n\u1ed9i b\u1ed9. Ki\u1ec3m to\u00e1n vi\u00ean t\u01b0 v\u1ea5n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng khi c\u00f4ng ty thi\u1ebfu chuy\u00ean m\u00f4n \u0111\u1ec3 ki\u1ec3m to\u00e1n m\u1ed9t s\u1ed1 l\u0129nh v\u1ef1c nh\u1ea5t \u0111\u1ecbnh, ho\u1eb7c \u0111\u01a1n gi\u1ea3n l\u00e0 \u0111\u1ec3 t\u0103ng c\u01b0\u1eddng nh\u00e2n vi\u00ean khi nh\u00e2n vi\u00ean kh\u00f4ng c\u00f3 s\u1eb5n.<\/p>\n\n\n\n

C\u00e1c chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n b\u00ean ngo\u00e0i \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ph\u1ed5 bi\u1ebfn nh\u1ea5t l\u00e0 GAAS Hoa K\u1ef3 c\u1ee7a Vi\u1ec7n K\u1ebf to\u00e1n C\u00f4ng ch\u1ee9ng Hoa K\u1ef3 v\u00e0 Chu\u1ea9n m\u1ef1c Ki\u1ec3m to\u00e1n Qu\u1ed1c t\u1ebf (ISA) \u0111\u01b0\u1ee3c ph\u00e1t tri\u1ec3n b\u1edfi Chu\u1ea9n m\u1ef1c Ki\u1ec3m to\u00e1n v\u00e0 \u0110\u1ea3m b\u1ea3o Qu\u1ed1c t\u1ebf.<\/p>\n\n\n\n

Ki\u1ec3m to\u00e1n hi\u1ec7u su\u1ea5t<\/strong><\/p>\n\n\n\n

Ki\u1ec3m to\u00e1n hi\u1ec7u su\u1ea5t \u0111\u1ec1 c\u1eadp \u0111\u1ebfn vi\u1ec7c ki\u1ec3m tra \u0111\u1ed9c l\u1eadp m\u1ed9t ch\u01b0\u01a1ng tr\u00ecnh, ch\u1ee9c n\u0103ng, ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c c\u00e1c h\u1ec7 th\u1ed1ng v\u00e0 th\u1ee7 t\u1ee5c qu\u1ea3n l\u00fd c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c ch\u00ednh ph\u1ee7 ho\u1eb7c phi l\u1ee3i nhu\u1eadn \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 xem \u0111\u01a1n v\u1ecb \u0111\u00f3 c\u00f3 \u0111\u1ea1t \u0111\u01b0\u1ee3c t\u00ednh kinh t\u1ebf, hi\u1ec7u l\u1ef1c v\u00e0 hi\u1ec7u qu\u1ea3 trong vi\u1ec7c s\u1eed d\u1ee5ng c\u00e1c ngu\u1ed3n l\u1ef1c s\u1eb5n c\u00f3 hay kh\u00f4ng. An to\u00e0n, b\u1ea3o m\u1eadt, hi\u1ec7u su\u1ea5t h\u1ec7 th\u1ed1ng th\u00f4ng tin v\u00e0 c\u00e1c m\u1ed1i quan t\u00e2m v\u1ec1 m\u00f4i tr\u01b0\u1eddng ng\u00e0y c\u00e0ng tr\u1edf th\u00e0nh ch\u1ee7 \u0111\u1ec1 ki\u1ec3m to\u00e1n. [19] Hi\u1ec7n nay c\u00f3 c\u00e1c chuy\u00ean gia ki\u1ec3m to\u00e1n chuy\u00ean v\u1ec1 ki\u1ec3m to\u00e1n b\u1ea3o m\u1eadt v\u00e0 ki\u1ec3m to\u00e1n h\u1ec7 th\u1ed1ng th\u00f4ng tin. V\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c phi l\u1ee3i nhu\u1eadn v\u00e0 c\u00e1c c\u01a1 quan ch\u00ednh ph\u1ee7, nhu c\u1ea7u ki\u1ec3m to\u00e1n hi\u1ec7u su\u1ea5t ng\u00e0y c\u00e0ng t\u0103ng, ki\u1ec3m tra s\u1ef1 th\u00e0nh c\u00f4ng c\u1ee7a h\u1ecd trong vi\u1ec7c \u0111\u00e1p \u1ee9ng c\u00e1c m\u1ee5c ti\u00eau s\u1ee9 m\u1ec7nh.<\/p>\n\n\n\n

Ki\u1ec3m to\u00e1n ch\u1ea5t l\u01b0\u1ee3ng<\/strong><\/p>\n\n\n\n

B\u00e0i chi ti\u1ebft: Ki\u1ec3m to\u00e1n ch\u1ea5t l\u01b0\u1ee3ng<\/em><\/p>\n\n\n\n

Ki\u1ec3m to\u00e1n ch\u1ea5t l\u01b0\u1ee3ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ec3 x\u00e1c minh s\u1ef1 ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c ti\u00eau chu\u1ea9n th\u00f4ng qua vi\u1ec7c xem x\u00e9t c\u00e1c b\u1eb1ng ch\u1ee9ng kh\u00e1ch quan. M\u1ed9t h\u1ec7 th\u1ed1ng ki\u1ec3m to\u00e1n ch\u1ea5t l\u01b0\u1ee3ng c\u00f3 th\u1ec3 x\u00e1c minh t\u00ednh hi\u1ec7u qu\u1ea3 c\u1ee7a m\u1ed9t h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd ch\u1ea5t l\u01b0\u1ee3ng. \u0110\u00e2y l\u00e0 m\u1ed9t ph\u1ea7n c\u1ee7a c\u00e1c ch\u1ee9ng nh\u1eadn nh\u01b0 ISO 9001. Ki\u1ec3m to\u00e1n ch\u1ea5t l\u01b0\u1ee3ng l\u00e0 \u0111i\u1ec1u c\u1ea7n thi\u1ebft \u0111\u1ec3 x\u00e1c minh s\u1ef1 t\u1ed3n t\u1ea1i c\u1ee7a b\u1eb1ng ch\u1ee9ng kh\u00e1ch quan cho th\u1ea5y s\u1ef1 ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c quy tr\u00ecnh c\u1ea7n thi\u1ebft, \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 c\u00e1c quy tr\u00ecnh \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00e0nh c\u00f4ng nh\u01b0 th\u1ebf n\u00e0o v\u00e0 \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 c\u1ee7a vi\u1ec7c \u0111\u1ea1t \u0111\u01b0\u1ee3c b\u1ea5t k\u1ef3 m\u1ee9c m\u1ee5c ti\u00eau x\u00e1c \u0111\u1ecbnh n\u00e0o. Ki\u1ec3m to\u00e1n ch\u1ea5t l\u01b0\u1ee3ng c\u0169ng c\u1ea7n thi\u1ebft \u0111\u1ec3 cung c\u1ea5p b\u1eb1ng ch\u1ee9ng li\u00ean quan \u0111\u1ebfn vi\u1ec7c gi\u1ea3m v\u00e0 lo\u1ea1i b\u1ecf c\u00e1c khu v\u1ef1c c\u00f3 v\u1ea5n \u0111\u1ec1, v\u00e0 ch\u00fang l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 qu\u1ea3n l\u00fd th\u1ef1c h\u00e0nh \u0111\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c s\u1ef1 c\u1ea3i ti\u1ebfn li\u00ean t\u1ee5c trong m\u1ed9t t\u1ed5 ch\u1ee9c.<\/p>\n\n\n\n

\u0110\u1ec3 mang l\u1ea1i l\u1ee3i \u00edch cho t\u1ed5 ch\u1ee9c, ki\u1ec3m to\u00e1n ch\u1ea5t l\u01b0\u1ee3ng kh\u00f4ng ch\u1ec9 b\u00e1o c\u00e1o c\u00e1c h\u00e0nh \u0111\u1ed9ng kh\u00f4ng ph\u00f9 h\u1ee3p v\u00e0 kh\u1eafc ph\u1ee5c m\u00e0 c\u00f2n n\u00eau b\u1eadt c\u00e1c l\u0129nh v\u1ef1c th\u1ef1c h\u00e0nh t\u1ed1t v\u00e0 cung c\u1ea5p b\u1eb1ng ch\u1ee9ng v\u1ec1 s\u1ef1 ph\u00f9 h\u1ee3p. B\u1eb1ng c\u00e1ch n\u00e0y, c\u00e1c b\u1ed9 ph\u1eadn kh\u00e1c c\u00f3 th\u1ec3 chia s\u1ebb th\u00f4ng tin v\u00e0 s\u1eeda \u0111\u1ed5i th\u1ef1c ti\u1ec5n l\u00e0m vi\u1ec7c c\u1ee7a h\u1ecd, \u0111\u1ed3ng th\u1eddi t\u0103ng c\u01b0\u1eddng c\u1ea3i ti\u1ebfn li\u00ean t\u1ee5c.<\/p>\n\n\n\n

Ki\u1ec3m to\u00e1n d\u1ef1 \u00e1n<\/strong><\/p>\n\n\n\n

Ki\u1ec3m to\u00e1n d\u1ef1 \u00e1n cung c\u1ea5p c\u01a1 h\u1ed9i \u0111\u1ec3 kh\u00e1m ph\u00e1 c\u00e1c v\u1ea5n \u0111\u1ec1, m\u1ed1i quan t\u00e2m v\u00e0 th\u00e1ch th\u1ee9c g\u1eb7p ph\u1ea3i trong v\u00f2ng \u0111\u1eddi d\u1ef1 \u00e1n. \u0110\u01b0\u1ee3c ti\u1ebfn h\u00e0nh gi\u1eefa ch\u1eebng d\u1ef1 \u00e1n, m\u1ed9t cu\u1ed9c ki\u1ec3m to\u00e1n cung c\u1ea5p cho ng\u01b0\u1eddi qu\u1ea3n l\u00fd d\u1ef1 \u00e1n, nh\u00e0 t\u00e0i tr\u1ee3 d\u1ef1 \u00e1n v\u00e0 nh\u00f3m d\u1ef1 \u00e1n m\u1ed9t c\u00e1i nh\u00ecn t\u1ea1m th\u1eddi v\u1ec1 nh\u1eefng g\u00ec \u0111\u00e3 di\u1ec5n ra t\u1ed1t \u0111\u1eb9p, c\u0169ng nh\u01b0 nh\u1eefng g\u00ec c\u1ea7n \u0111\u01b0\u1ee3c c\u1ea3i thi\u1ec7n \u0111\u1ec3 ho\u00e0n th\u00e0nh th\u00e0nh c\u00f4ng d\u1ef1 \u00e1n. N\u1ebfu \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khi k\u1ebft th\u00fac m\u1ed9t d\u1ef1 \u00e1n, ki\u1ec3m to\u00e1n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ph\u00e1t tri\u1ec3n c\u00e1c ti\u00eau ch\u00ed th\u00e0nh c\u00f4ng cho c\u00e1c d\u1ef1 \u00e1n trong t\u01b0\u01a1ng lai b\u1eb1ng c\u00e1ch cung c\u1ea5p m\u1ed9t \u0111\u00e1nh gi\u00e1 ph\u00e1p y. \u0110\u00e1nh gi\u00e1 n\u00e0y x\u00e1c \u0111\u1ecbnh y\u1ebfu t\u1ed1 n\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd th\u00e0nh c\u00f4ng v\u00e0 y\u1ebfu t\u1ed1 n\u00e0o \u0111\u01b0a ra th\u00e1ch th\u1ee9c. Do \u0111\u00f3, vi\u1ec7c xem x\u00e9t s\u1ebd gi\u00fap t\u1ed5 ch\u1ee9c x\u00e1c \u0111\u1ecbnh nh\u1eefng g\u00ec c\u1ea7n l\u00e0m \u0111\u1ec3 tr\u00e1nh l\u1eb7p l\u1ea1i nh\u1eefng sai l\u1ea7m t\u01b0\u01a1ng t\u1ef1 trong c\u00e1c d\u1ef1 \u00e1n trong t\u01b0\u01a1ng lai<\/p>\n\n\n\n

D\u1ef1 \u00e1n c\u00f3 th\u1ec3 tr\u1ea3i qua 2 lo\u1ea1i ki\u1ec3m to\u00e1n d\u1ef1 \u00e1n:<\/p>\n\n\n\n

Ki\u1ec3m to\u00e1n ki\u1ec3m tra s\u1ee9c kh\u1ecfe th\u01b0\u1eddng xuy\u00ean: M\u1ee5c \u0111\u00edch c\u1ee7a ki\u1ec3m to\u00e1n ki\u1ec3m tra s\u1ee9c kh\u1ecfe th\u01b0\u1eddng xuy\u00ean l\u00e0 \u0111\u1ec3 hi\u1ec3u t\u00ecnh tr\u1ea1ng hi\u1ec7n t\u1ea1i c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ec3 t\u0103ng th\u00e0nh c\u00f4ng c\u1ee7a d\u1ef1 \u00e1n.<\/p>\n\n\n\n

Ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh: M\u1ee5c \u0111\u00edch c\u1ee7a ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh l\u00e0 x\u00e1c minh r\u1eb1ng m\u1ed9t d\u1ef1 \u00e1n tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u00e0 ti\u00eau chu\u1ea9n. C\u00e1c ph\u01b0\u01a1ng ph\u00e1p hay nh\u1ea5t c\u1ee7a Trung t\u00e2m Tu\u00e2n th\u1ee7 NEMEA m\u00f4 t\u1ea3 r\u1eb1ng, ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh ph\u1ea3i ch\u00ednh x\u00e1c, kh\u00e1ch quan v\u00e0 \u0111\u1ed9c l\u1eadp \u0111\u1ed3ng th\u1eddi cung c\u1ea5p s\u1ef1 gi\u00e1m s\u00e1t v\u00e0 \u0111\u1ea3m b\u1ea3o cho t\u1ed5 ch\u1ee9c.<\/p>\n\n\n\n

C\u00e1c h\u00ecnh th\u1ee9c ki\u1ec3m to\u00e1n d\u1ef1 \u00e1n kh\u00e1c:<\/strong><\/p>\n\n\n\n

Ch\u1ee9ng minh:<\/strong> \u00c1p d\u1ee5ng khi d\u1ef1 \u00e1n g\u1eb7p kh\u00f3 kh\u0103n, nh\u00e0 t\u00e0i tr\u1ee3 \u0111\u1ed3ng \u00fd r\u1eb1ng vi\u1ec7c ki\u1ec3m to\u00e1n l\u00e0 c\u1ea7n thi\u1ebft, \u0111\u1ed9 nh\u1ea1y cao v\u00e0 c\u1ea7n c\u00f3 kh\u1ea3 n\u0103ng ch\u1ee9ng minh k\u1ebft lu\u1eadn th\u00f4ng qua b\u1eb1ng ch\u1ee9ng b\u1ec1n v\u1eefng.<\/p>\n\n\n\n

Ch\u00ednh th\u1ee9c:<\/strong> \u00c1p d\u1ee5ng khi m\u1ed9t ng\u01b0\u1eddi qu\u1ea3n l\u00fd d\u1ef1 \u00e1n m\u1edbi \u0111\u01b0\u1ee3c cung c\u1ea5p, kh\u00f4ng c\u00f3 d\u1ea5u hi\u1ec7u n\u00e0o cho th\u1ea5y c\u00e1c d\u1ef1 \u00e1n g\u1eb7p kh\u00f3 kh\u0103n v\u00e0 c\u1ea7n ph\u1ea3i b\u00e1o c\u00e1o li\u1ec7u d\u1ef1 \u00e1n c\u00f3 tr\u00e1i ng\u01b0\u1ee3c v\u1edbi n\u01a1i \u0111\u01b0\u1ee3c cho l\u00e0 Ki\u1ec3m to\u00e1n kh\u00f4ng ch\u00ednh th\u1ee9c c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng c\u00e1c ti\u00eau ch\u00ed t\u01b0\u01a1ng t\u1ef1 nh\u01b0 ki\u1ec3m to\u00e1n ch\u00ednh th\u1ee9c nh\u01b0ng kh\u00f4ng c\u1ea7n b\u00e1o c\u00e1o chuy\u00ean s\u00e2u ho\u1eb7c b\u00e1o c\u00e1o ch\u00ednh th\u1ee9c nh\u01b0 v\u1eady.<\/p>\n\n\n\n

Ki\u1ec3m to\u00e1n n\u0103ng l\u01b0\u1ee3ng<\/strong><\/p>\n\n\n\n

B\u00e0i chi ti\u1ebft: Ki\u1ec3m to\u00e1n n\u0103ng l\u01b0\u1ee3ng<\/em><\/p>\n\n\n\n

Ki\u1ec3m to\u00e1n n\u0103ng l\u01b0\u1ee3ng l\u00e0 vi\u1ec7c ki\u1ec3m tra, kh\u1ea3o s\u00e1t v\u00e0 ph\u00e2n t\u00edch c\u00e1c d\u00f2ng n\u0103ng l\u01b0\u1ee3ng \u0111\u1ec3 b\u1ea3o t\u1ed3n n\u0103ng l\u01b0\u1ee3ng trong m\u1ed9t t\u00f2a nh\u00e0, quy tr\u00ecnh ho\u1eb7c h\u1ec7 th\u1ed1ng nh\u1eb1m gi\u1ea3m l\u01b0\u1ee3ng n\u0103ng l\u01b0\u1ee3ng \u0111\u1ea7u v\u00e0o h\u1ec7 th\u1ed1ng m\u00e0 kh\u00f4ng \u1ea3nh h\u01b0\u1edfng ti\u00eau c\u1ef1c \u0111\u1ebfn (c\u00e1c) \u0111\u1ea7u ra.<\/p>\n\n\n\n

Ki\u1ec3m to\u00e1n ho\u1ea1t \u0111\u1ed9ng<\/strong><\/p>\n\n\n\n

Xem th\u00eam th\u00f4ng tin: Ki\u1ec3m to\u00e1n ho\u1ea1t \u0111\u1ed9ng<\/em><\/p>\n\n\n\n

Ki\u1ec3m to\u00e1n ho\u1ea1t \u0111\u1ed9ng l\u00e0 ki\u1ec3m tra ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a kh\u00e1ch h\u00e0ng. Trong cu\u1ed9c ki\u1ec3m to\u00e1n n\u00e0y, ki\u1ec3m to\u00e1n vi\u00ean ki\u1ec3m tra k\u1ef9 l\u01b0\u1ee1ng hi\u1ec7u qu\u1ea3, hi\u1ec7u l\u1ef1c v\u00e0 t\u00ednh kinh t\u1ebf c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng m\u00e0 ban l\u00e3nh \u0111\u1ea1o c\u1ee7a \u0111\u01a1n v\u1ecb (kh\u00e1ch h\u00e0ng) \u0111ang \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ee5c ti\u00eau c\u1ee7a m\u00ecnh. Ki\u1ec3m to\u00e1n ho\u1ea1t \u0111\u1ed9ng v\u01b0\u1ee3t ra ngo\u00e0i c\u00e1c v\u1ea5n \u0111\u1ec1 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00ec Ban Gi\u00e1m \u0111\u1ed1c kh\u00f4ng \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ee5c ti\u00eau c\u1ee7a m\u00ecnh ch\u1ec9 b\u1eb1ng c\u00e1ch tu\u00e2n th\u1ee7 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 th\u1ecfa \u0111\u00e1ng. Ki\u1ec3m to\u00e1n ho\u1ea1t \u0111\u1ed9ng bao g\u1ed3m b\u1ea5t k\u1ef3 v\u1ea5n \u0111\u1ec1 n\u00e0o c\u00f3 th\u1ec3 kh\u00f4ng l\u00e0nh m\u1ea1nh v\u1ec1 m\u1eb7t th\u01b0\u01a1ng m\u1ea1i. M\u1ee5c ti\u00eau c\u1ee7a ki\u1ec3m to\u00e1n ho\u1ea1t \u0111\u1ed9ng l\u00e0 ki\u1ec3m tra Ba ch\u1eef E, c\u1ee5 th\u1ec3 l\u00e0: Hi\u1ec7u qu\u1ea3 – l\u00e0m nh\u1eefng vi\u1ec7c \u0111\u00fang \u0111\u1eafn v\u1edbi \u00edt l\u00e3ng ph\u00ed t\u00e0i nguy\u00ean nh\u1ea5t. Hi\u1ec7u qu\u1ea3 – th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c trong th\u1eddi gian \u00edt nh\u1ea5t c\u00f3 th\u1ec3. Kinh t\u1ebf – c\u00e2n b\u1eb1ng gi\u1eefa l\u1ee3i \u00edch v\u00e0 chi ph\u00ed \u0111\u1ec3 \u0111i\u1ec1u h\u00e0nh c\u00e1c ho\u1ea1t \u0111\u1ed9ng<\/p>\n\n\n\n

T\u1ef1 \u0111\u00e1nh gi\u00e1 ki\u1ec3m so\u00e1t l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ho\u00e0n th\u00e0nh ki\u1ec3m to\u00e1n ho\u1ea1t \u0111\u1ed9ng.<\/p>\n\n\n\n

Ki\u1ec3m to\u00e1n ph\u00e1p y<\/strong><\/p>\n\n\n\n

C\u0169ng \u0111\u1ec1 c\u1eadp \u0111\u1ebfn k\u1ebf to\u00e1n ph\u00e1p y, k\u1ebf to\u00e1n ph\u00e1p y ho\u1eb7c k\u1ebf to\u00e1n ph\u00e1p y. N\u00f3 \u0111\u1ec1 c\u1eadp \u0111\u1ebfn m\u1ed9t cu\u1ed9c ki\u1ec3m to\u00e1n \u0111i\u1ec1u tra trong \u0111\u00f3 c\u00e1c k\u1ebf to\u00e1n vi\u00ean c\u00f3 chuy\u00ean m\u00f4n v\u1ec1 c\u1ea3 k\u1ebf to\u00e1n v\u00e0 \u0111i\u1ec1u tra t\u00ecm c\u00e1ch ph\u00e1t hi\u1ec7n ra gian l\u1eadn, thi\u1ebfu ti\u1ec1n v\u00e0 s\u01a1 su\u1ea5t. <\/p>\n\n\n\n

Xem th\u00eam<\/p>\n\n\n\n

Ki\u1ec3m to\u00e1n h\u1ecdc thu\u1eadt<\/em><\/p>\n\n\n\n

K\u1ebf to\u00e1n<\/em><\/p>\n\n\n\n

K\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n<\/em><\/p>\n\n\n\n

C\u00f4ng ty k\u1ebf to\u00e1n Big Four<\/em><\/p>\n\n\n\n

Ki\u1ec3m to\u00e1n l\u00e2m s\u00e0ng<\/em><\/p>\n\n\n\n

Comptroller, Comptroller General v\u00e0 Comptroller General c\u1ee7a Hoa K\u1ef3<\/em><\/p>\n\n\n\n

Ki\u1ec3m to\u00e1n li\u00ean t\u1ee5c<\/em><\/p>\n\n\n\n

Ki\u1ec3m to\u00e1n chi ph\u00ed<\/em><\/p>\n\n\n\n

Khung COSO, Qu\u1ea3n tr\u1ecb r\u1ee7i ro<\/em><\/p>\n\n\n\n

Ki\u1ec3m tra tr\u00e1i \u0111\u1ea5t<\/em><\/p>\n\n\n\n

Ki\u1ec3m to\u00e1n t\u00e0i ch\u00ednh, Ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ed9c l\u1eadp, K\u1ebf to\u00e1n vi\u00ean c\u00f4ng ch\u1ee9ng (CPA) v\u00e0 R\u1ee7i ro ki\u1ec3m to\u00e1n<\/em><\/p>\n\n\n\n

Ki\u1ec3m to\u00e1n c\u00f4ng ngh\u1ec7 th\u00f4ng tin, L\u1ecbch s\u1eed ki\u1ec3m to\u00e1n c\u00f4ng ngh\u1ec7 th\u00f4ng tin v\u00e0 Ki\u1ec3m to\u00e1n an to\u00e0n th\u00f4ng tin<\/em><\/p>\n\n\n\n

Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/em><\/p>\n\n\n\n

T\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf c\u00e1c t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n t\u1ed1i cao (INTOSAI)<\/em><\/p>\n\n\n\n

Ki\u1ec3m to\u00e1n vi\u00ean ch\u00ednh, d\u01b0\u1edbi quy\u1ec1n Tr\u01b0\u1edfng ki\u1ec3m to\u00e1n tr\u01b0\u1edfng ho\u1eb7c Gi\u00e1m \u0111\u1ed1c ki\u1ec3m to\u00e1n<\/em><\/p>\n\n\n\n

Ki\u1ec3m tra m\u00e1y t\u00ednh l\u1edbn<\/em><\/p>\n\n\n\n

Ki\u1ec3m to\u00e1n qu\u1ea3n tr\u1ecb<\/em><\/p>\n\n\n\n

Ki\u1ec3m to\u00e1n ho\u1ea1t \u0111\u1ed9ng<\/em><\/p>\n\n\n\n

\u0110\u00e1nh gi\u00e1 ngang h\u00e0ng<\/em><\/p>\n\n\n\n

Ki\u1ec3m to\u00e1n ch\u1ea5t l\u01b0\u1ee3ng<\/em><\/p>\n\n\n\n

Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 d\u1ef1a tr\u00ean r\u1ee7i ro<\/em><\/p>\n\n\n\n

Ki\u1ec3m to\u00e1n k\u1ef9 thu\u1eadt<\/em><\/p>\n\n\n\n

Ki\u1ec3m to\u00e1n SOFT<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

Ki\u1ec3m to\u00e1n Ki\u1ec3m to\u00e1n l\u00e0 “ki\u1ec3m tra \u0111\u1ed9c l\u1eadp th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a b\u1ea5t k\u1ef3 \u0111\u01a1n v\u1ecb n\u00e0o, d\u00f9 c\u00f3 \u0111\u1ecbnh h\u01b0\u1edbng l\u1ee3i nhu\u1eadn hay kh\u00f4ng, b\u1ea5t k\u1ec3 quy m\u00f4 ho\u1eb7c h\u00ecnh th\u1ee9c ph\u00e1p l\u00fd c\u1ee7a n\u00f3 khi vi\u1ec7c ki\u1ec3m tra \u0111\u00f3 \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh nh\u1eb1m th\u1ec3 hi\u1ec7n \u00fd ki\u1ebfn v\u1ec1 vi\u1ec7c \u0111\u00f3.” Ki\u1ec3m […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","template":"","meta":{"footnotes":""},"doc_category":[4],"doc_tag":[],"class_list":["post-16","docs","type-docs","status-publish","hentry","doc_category-ke-toan-luu-tru-ho-so-tai-chinh"],"year_month":"2026-04","word_count":6618,"total_views":0,"reactions":{"happy":0,"normal":0,"sad":0},"author_info":{"author_nicename":"admin","author_url":"https:\/\/a.funds.io.vn\/?author=1"},"doc_category_info":[{"term_name":"K\u1ebf to\u00e1n (l\u01b0u tr\u1eef h\u1ed3 s\u01a1 t\u00e0i ch\u00ednh)","term_url":"https:\/\/a.funds.io.vn\/?doc_category=ke-toan-luu-tru-ho-so-tai-chinh"}],"doc_tag_info":[],"author_list":[{"ID":"1","user_login":"admin","display_name":"admin","id":"1"}],"_links":{"self":[{"href":"https:\/\/a.funds.io.vn\/index.php?rest_route=\/wp\/v2\/docs\/16","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/a.funds.io.vn\/index.php?rest_route=\/wp\/v2\/docs"}],"about":[{"href":"https:\/\/a.funds.io.vn\/index.php?rest_route=\/wp\/v2\/types\/docs"}],"author":[{"embeddable":true,"href":"https:\/\/a.funds.io.vn\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/a.funds.io.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=16"}],"version-history":[{"count":2,"href":"https:\/\/a.funds.io.vn\/index.php?rest_route=\/wp\/v2\/docs\/16\/revisions"}],"predecessor-version":[{"id":18,"href":"https:\/\/a.funds.io.vn\/index.php?rest_route=\/wp\/v2\/docs\/16\/revisions\/18"}],"wp:attachment":[{"href":"https:\/\/a.funds.io.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16"}],"wp:term":[{"taxonomy":"doc_category","embeddable":true,"href":"https:\/\/a.funds.io.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fdoc_category&post=16"},{"taxonomy":"doc_tag","embeddable":true,"href":"https:\/\/a.funds.io.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fdoc_tag&post=16"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}