{"id":26338,"date":"2023-12-07T02:32:41","date_gmt":"2023-12-07T02:32:41","guid":{"rendered":"https:\/\/masterskills.org\/blog\/thu-tuc-kiem-soat-internal-control-procedures-la-gi-cac-loai-thu-tuc-kiem-soat.html"},"modified":"2023-12-22T14:54:36","modified_gmt":"2023-12-22T07:54:36","slug":"thu-tuc-kiem-soat-internal-control-procedures-la-gi-cac-loai-thu-tuc-kiem-soat","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/thu-tuc-kiem-soat-internal-control-procedures-la-gi-cac-loai-thu-tuc-kiem-soat.html","title":{"rendered":"Th\u1ee7 t\u1ee5c ki\u1ec3m so\u00e1t (Internal control procedures) l\u00e0 g\u00ec? C\u00e1c lo\u1ea1i th\u1ee7 t\u1ee5c ki\u1ec3m so\u00e1t"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: epthinktank.eu<\/p>\n<\/div>\n<\/div>\n

Th\u1ee7 t\u1ee5c ki\u1ec3m so\u00e1t<\/font><\/h2>\n

\u0110\u1ecbnh ngh\u0129a<\/b><\/p>\n

Th\u1ee7 t\u1ee5c ki\u1ec3m so\u00e1t <\/b>ti\u1ebfng Anh l\u00e0 Internal control procedures<\/b>.<\/p>\n

Th\u1ee7 t\u1ee5c ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a nh\u01b0 sau: “Th\u1ee7 t\u1ee5c ki\u1ec3m so\u00e1t l\u00e0 c\u00e1c qui ch\u1ebf v\u00e0 th\u1ee7 t\u1ee5c do Ban l\u00e3nh \u0111\u1ea1o \u0111\u01a1n v\u1ecb thi\u1ebft l\u1eadp v\u00e0 ch\u1ec9 \u0111\u1ea1o th\u1ef1c hi\u1ec7n\u00a0\u00a0trong \u0111\u01a1n v\u1ecb nh\u1eb1m \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ee5c ti\u00eau qu\u1ea3n l\u00ed c\u1ee5 th\u1ec3”.<\/p>\n

(Theo Chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t Nam VSA 400)<\/i><\/p>\n

C\u00e1c lo\u1ea1i th\u1ee7 t\u1ee5c ki\u1ec3m so\u00e1t<\/font><\/h3>\n

Ki\u1ec3m so\u00e1t tr\u1ef1c ti\u1ebfp<\/b><\/p>\n

Ki\u1ec3m so\u00e1t tr\u1ef1c ti\u1ebfp l\u00e0 c\u00e1c qui ch\u1ebf, th\u1ee7 t\u1ee5c, qu\u00e1 tr\u00ecnh ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp nh\u1eb1m tr\u1ef1c ti\u1ebfp \u0111\u00e1p \u1ee9ng c\u00e1c m\u1ee5c ti\u00eau chi ti\u1ebft c\u1ee7a ki\u1ec3m so\u00e1t. C\u00e1c th\u1ee7 t\u1ee5c thu\u1ed9c lo\u1ea1i ki\u1ec3m so\u00e1t tr\u1ef1c ti\u1ebfp g\u1ed3m:<\/p>\n

Ki\u1ec3m so\u00e1t b\u1ea3o v\u1ec7 t\u00e0i s\u1ea3n, th\u00f4ng tin:<\/i> Bao g\u1ed3m c\u00e1c bi\u1ec7n ph\u00e1p qui ch\u1ebf ki\u1ec3m so\u00e1t ph\u1ee5c v\u1ee5 cho vi\u1ec7c \u0111\u1ea3m b\u1ea3o an to\u00e0n cho t\u00e0i s\u1ea3n, th\u00f4ng tin c\u1ee7a \u0111\u01a1n v\u1ecb. C\u00e1c ki\u1ec3m so\u00e1t n\u00e0y bao g\u1ed3m: ph\u00e2n \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m b\u1ea3o v\u1ec7 t\u00e0i s\u1ea3n v\u00e0 th\u00f4ng tin; thi\u1ebft l\u1eadp c\u00e1c qui ch\u1ebf, bi\u1ec7n ph\u00e1p \u0111\u1ec3 ng\u0103n ng\u1eeba s\u1ef1 ti\u1ebfp c\u1eadn \u0111\u1ebfn t\u00e0i s\u1ea3n, th\u00f4ng tin c\u1ee7a nh\u1eefng ng\u01b0\u1eddi kh\u00f4ng c\u00f3 tr\u00e1ch nhi\u1ec7m; \u0111\u1ea3m b\u1ea3o c\u00e1c kho t\u00e0ng, thi\u1ebft b\u1ecb cho vi\u1ec7c b\u1ea3o v\u1ec7 t\u00e0i s\u1ea3n, th\u00f4ng tin ho\u1ea1t \u0111\u1ed9ng t\u1ed1t; thi\u1ebft l\u1eadp c\u00e1c qui ch\u1ebf ki\u1ec3m k\u00ea hi\u1ec7n v\u1eadt, l\u1ea5y x\u00e1c nh\u1eadn c\u1ee7a b\u00ean th\u1ee9 ba,\u2026<\/p>\n

Ki\u1ec3m so\u00e1t qu\u1ea3n l\u00ed: <\/i>Hay c\u00f2n g\u1ecdi l\u00e0 ki\u1ec3m so\u00e1t \u0111\u1ed9c l\u1eadp v\u1edbi vi\u1ec7c th\u1ef1c hi\u1ec7n. \u0110\u00e2y l\u00e0 vi\u1ec7c ki\u1ec3m so\u00e1t c\u00e1c ho\u1ea1t \u0111\u1ed9ng ri\u00eang l\u1ebb do nh\u1eefng nh\u00e2n vien \u0111\u1ed9c l\u1eadp v\u1edbi ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng \u0111\u00f3 ti\u1ebfn h\u00e0nh. Nhu c\u1ea7u cho vi\u1ec7c th\u1ef1c hi\u1ec7n ki\u1ec3m so\u00e1t qu\u1ea3n l\u00ed ph\u00e1t sinh do nh\u00e2n vi\u00ean kh\u00f4ng tr\u00e1nh kh\u1ecfi qu\u00ean ho\u1eb7c sai s\u00f3t do v\u00f4 \u00fd kh\u00f4ng tu\u00e2n theo th\u1ee7 t\u1ee5c, m\u1ed9t s\u1ed1 nh\u00e2n vi\u00ean c\u00f3 th\u1ec3 tr\u1edf n\u00ean c\u1ea9u th\u1ea3 n\u1ebfu kh\u00f4ng c\u00f3 ng\u01b0\u1eddi gi\u00e1m s\u00e1t v\u00e0 \u0111\u00e1nh gi\u00e1 c\u00f4ng vi\u1ec7c c\u1ee7a h\u1ecd.<\/p>\n

Ki\u1ec3m so\u00e1t x\u1eed l\u00ed: <\/i>Lo\u1ea1i ki\u1ec3m so\u00e1t n\u00e0y \u0111\u01b0\u1ee3c \u0111\u1eb7t ra \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf \u0111\u01b0\u1ee3c ghi s\u1ed5 l\u00e0 th\u1ef1c s\u1ef1 x\u1ea3y ra v\u00e0 \u0111\u01b0\u1ee3c x\u1eed l\u00ed, ghi ch\u00e9p \u0111\u00fang \u0111\u1eafn v\u00e0o s\u1ed5 k\u1ebf to\u00e1n.<\/p>\n

Ki\u1ec3m so\u00e1t t\u1ed5ng qu\u00e1t<\/b><\/p>\n

L\u00e0 s\u1ef1 ki\u1ec3m so\u00e1t t\u1ed5ng th\u1ec3 \u0111\u1ed1i v\u1edbi nhi\u1ec1u h\u1ec7 th\u1ed1ng, nhi\u1ec1u c\u00f4ng vi\u1ec7c kh\u00e1c nhau. \u0110\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 s\u1eed d\u1ee5ng h\u1ec7 th\u1ed1ng tin h\u1ecdc trong c\u00f4ng t\u00e1c k\u1ebf to\u00e1n th\u00ec s\u1ef1 t\u01b0 v\u1ea5n, gi\u00fap s\u1ee9c c\u1ee7a c\u00e1c chuy\u00ean gia trong l\u0129nh v\u1ef1c m\u00e1y t\u00ednh, tin h\u1ecdc l\u00e0 r\u1ea5t quan tr\u1ecdng trong qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o:\u00a0Gi\u00e1o tr\u00ecnh L\u00fd thuy\u1ebft ki\u1ec3m to\u00e1n, NXB T\u00e0i ch\u00ednh)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Th\u1ee7 t\u1ee5c ki\u1ec3m so\u00e1t (ti\u1ebfng Anh: Internal control procedures) c\u00f3 vai tr\u00f2 quan tr\u1ecdng trong c\u01a1 c\u1ea5u ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a \u0111\u01a1n v\u1ecb. \u0110\u1ec3 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 \u0111\u01b0\u1ee3c hi\u1ec7u qu\u1ea3 c\u1ea7n r\u1ea5t nhi\u1ec1u th\u1ee7 t\u1ee5c ki\u1ec3m so\u00e1t c\u1ee5 th\u1ec3 kh\u00e1c nhau.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[414],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/26338"}],"collection":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=26338"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/26338\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=26338"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=26338"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=26338"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}