{"id":28466,"date":"2023-12-07T05:11:14","date_gmt":"2023-12-07T05:11:14","guid":{"rendered":"https:\/\/masterskills.org\/blog\/hoat-dong-kiem-soat-control-activities-la-gi-cac-yeu-to-thuoc-hoat-dong-kiem-soat.html"},"modified":"2023-12-22T21:37:19","modified_gmt":"2023-12-22T14:37:19","slug":"hoat-dong-kiem-soat-control-activities-la-gi-cac-yeu-to-thuoc-hoat-dong-kiem-soat","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/hoat-dong-kiem-soat-control-activities-la-gi-cac-yeu-to-thuoc-hoat-dong-kiem-soat.html","title":{"rendered":"Ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m so\u00e1t (Control activities) l\u00e0 g\u00ec? C\u00e1c y\u1ebfu t\u1ed1 thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m so\u00e1t"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda.<\/p>\n<\/div>\n<\/div>\n

Ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m so\u00e1t (Control activities)<\/font><\/h2>\n

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

Ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m so\u00e1t<\/b> trong ti\u1ebfng Anh l\u00e0 Control activities<\/b>.\u00a0Ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m so\u00e1t<\/i> l\u00e0 nh\u1eefng ch\u00ednh s\u00e1ch v\u00e0 th\u1ee7 t\u1ee5c c\u1ea7n thi\u1ebft \u0111\u1ec3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng gi\u1ea3m thi\u1ec3u r\u1ee7i ro c\u1ee7a c\u00e1c nh\u00e0 qu\u1ea3n tr\u1ecb \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n.<\/p>\n

C\u00e1c ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m so\u00e1t<\/i> \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf ph\u1ee5 thu\u1ed9c v\u00e0o t\u00ednh ch\u1ea5t \u0111\u1eb7c th\u00f9 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c.<\/p>\n

C\u00e1c y\u1ebfu t\u1ed1 thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m so\u00e1t<\/font><\/h3>\n

(1) Ph\u00e2n chia tr\u00e1ch nhi\u1ec7m<\/b><\/p>\n

– Ph\u00e2n chia tr\u00e1ch nhi\u1ec7m nh\u1eb1m gi\u1ea3m b\u1edbt c\u01a1 h\u1ed9i cho b\u1ea5t c\u1ee9 ai \u1edf nh\u1eefng v\u1ecb tr\u00ed d\u1ec5 x\u1ea3y ra sai s\u00f3t hay c\u00f3 c\u01a1 h\u1ed9i \u0111\u1ec3 th\u1ef1c hi\u1ec7n h\u00e0nh vi gian l\u1eadn.<\/p>\n

– Y\u00eau c\u1ea7u c\u1ee7a ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m so\u00e1t l\u00e0 kh\u00f4ng m\u1ed9t b\u1ed9 ph\u1eadn hay c\u00e1 nh\u00e2n n\u00e0o \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c t\u1eeb l\u00fac b\u1eaft \u0111\u1ea7u \u0111\u1ebfn khi k\u1ebft th\u00fac; kh\u00f4ng m\u1ed9t c\u00e1 nh\u00e2n n\u00e0o \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c t\u1eeb l\u00fac b\u1eaft \u0111\u1ea7u \u0111\u1ebfn khi k\u1ebft th\u00fac; kh\u00f4ng m\u1ed9t c\u00e1 nh\u00e2n n\u00e0o \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n h\u01a1n m\u1ed9t trong nh\u1eefng ch\u1ee9c n\u0103ng: ph\u00ea duy\u1ec7t, ghi ch\u00e9p v\u00e0 b\u1ea3o v\u1ec7 t\u00e0i s\u1ea3n.<\/p>\n

(2) \u1ee6y quy\u1ec1n<\/b><\/p>\n

– T\u1ea5t c\u1ea3 c\u00e1c nghi\u1ec7p v\u1ee5 ph\u1ea3i \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n cho m\u1ed9t ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m. Nh\u00e0 qu\u1ea3n tr\u1ecb n\u00ean \u0111\u01b0a ra nh\u1eefng qui \u0111\u1ecbnh v\u1ec1 quy\u1ec1n h\u1ea1n v\u00e0 tr\u00e1ch nhi\u1ec7m khi ph\u00ea duy\u1ec7t m\u1ed7i lo\u1ea1i nghi\u1ec7p v\u1ee5 cho t\u1eebng nh\u00e2n vi\u00ean.<\/p>\n

– C\u00f3 hai m\u1ee9c \u0111\u1ed9 \u1ee7y quy\u1ec1n:<\/p>\n

+ \u1ee6y quy\u1ec1n chung: li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u0111\u01b0a ra ch\u00ednh s\u00e1ch, nh\u1eefng ng\u01b0\u1eddi c\u1ea5p d\u01b0\u1edbi \u0111\u01b0\u1ee3c ph\u00e9p x\u00e9t duy\u1ec7t c\u00e1c nghi\u1ec7p v\u1ee5 trong ph\u1ea1m vi gi\u1edbi h\u1ea1n.<\/p>\n

+ \u1ee6y quy\u1ec1n c\u1ee5 th\u1ec3: li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e9t duy\u1ec7t c\u1ee5 th\u1ec3 cho t\u1eebng nghi\u1ec7p v\u1ee5, th\u00f4ng th\u01b0\u1eddng l\u00e0 c\u00e1c nghi\u1ec7p v\u1ee5 c\u00f3 s\u1ed1 ti\u1ec1n l\u1edbn v\u00e0 quan tr\u1ecdng.<\/p>\n

(3) B\u1ea3o v\u1ec7 t\u00e0i s\u1ea3n v\u1eadt ch\u1ea5t v\u00e0 th\u00f4ng tin<\/b><\/p>\n

B\u1ea3o v\u1ec7 t\u00e0i s\u1ea3n v\u00e0 th\u00f4ng tin nh\u1eb1m ng\u0103n ch\u1eb7n t\u00ecnh tr\u1ea1ng m\u1ea5t m\u00e1t, s\u1eed d\u1ee5ng l\u00e3ng ph\u00ed, tham \u00f4 t\u00e0i s\u1ea3n hay m\u1ea5t m\u00e1t, r\u1ee7i ro th\u00f4ng tin ra b\u00ean ngo\u00e0i.<\/p>\n

T\u00e0i s\u1ea3n v\u1eadt ch\u1ea5t v\u00e0 th\u00f4ng tin \u0111\u01b0\u1ee3c b\u1ea3o v\u1ec7 th\u00f4ng qua qui tr\u00ecnh sau:<\/p>\n

– Ki\u1ec3m so\u00e1t v\u1eadt ch\u1ea5t \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n v\u00e0 th\u00f4ng tin: b\u1ea3o qu\u1ea3n t\u00e0i s\u1ea3n v\u1eadt ch\u1ea5t \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n qua vi\u1ec7c x\u00e2y d\u1ef1ng v\u00e0 b\u1ed1 tr\u00ed kho t\u00e0ng, h\u1ec7 th\u1ed1ng ch\u1ed1ng tr\u1ed9m, \u0111\u1ecbnh k\u00ec t\u1ed5 ch\u1ee9c t\u1ed1t c\u00f4ng t\u00e1c ki\u1ec3m tra, b\u1ea3o tr\u00ec, s\u1eeda ch\u1eefa…<\/p>\n

– B\u1ea3o qu\u1ea3n th\u00f4ng tin \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00f4ng qua vi\u1ec7c b\u1ed1 tr\u00ed ph\u00f2ng m\u00e1y t\u00ednh x\u1eed l\u00ed th\u00f4ng tin, tr\u00e1nh nguy c\u01a1 ch\u00e1y, n\u1ed5, ban h\u00e0nh qui \u0111\u1ecbnh v\u1ec1 sao ch\u00e9p th\u00f4ng tin.<\/p>\n

(4) Ki\u1ec3m tra \u0111\u1ed9c l\u1eadp<\/b><\/p>\n

– M\u1eb7c d\u00f9 khi ph\u00e2n c\u00f4ng \u0111\u00e3 t\u1ea1o ra c\u01a1 ch\u1ebf t\u1ef1 ki\u1ec3m so\u00e1t l\u1eabn nhau, tuy nhi\u00ean ki\u1ec3m so\u00e1t \u0111\u1ed9c l\u1eadp v\u1eabn t\u1ed3n t\u1ea1i nh\u1eb1m h\u1ea1n ch\u1ebf nh\u1eefng sai s\u00f3t do m\u1ed9t s\u1ed1 nguy\u00ean nh\u00e2n nh\u01b0: nh\u00e2n vi\u00ean thi\u1ebfu n\u0103ng l\u1ef1c, nh\u00e2n vi\u00ean k\u1ebft c\u1ea5u v\u1edbi nhau tr\u1ee5c l\u1ee3i cho ri\u00eang m\u00ecnh v\u00e0 g\u00e2y h\u1ea1i cho c\u00f4ng ty, s\u1ef1 c\u1ea9u th\u1ea3 v\u00e0 l\u00e0m vi\u1ec7c thi\u1ebfu tr\u00e1ch nhi\u1ec7m c\u1ee7a nh\u00e2n vi\u00ean…<\/p>\n

R\u00e0 so\u00e1t: \u0110\u00e2y l\u00e0 vi\u1ec7c ph\u00e2n t\u00edch v\u00e0 so s\u00e1nh c\u00f9ng m\u1ed9t s\u1ed1 li\u1ec7u t\u1eeb hai ngu\u1ed3n kh\u00e1c nhau. Th\u1ee7 t\u1ee5c r\u00e0 so\u00e1t n\u00e0y gi\u00fap mau ch\u00f3ng ph\u00e1t hi\u1ec7n nh\u1eefng bi\u1ebfn \u0111\u1ed9ng b\u1ea5t th\u01b0\u1eddng hay nh\u1eefng gian l\u1eadn \u0111\u1ec3 t\u1eeb \u0111\u00f3 c\u00f3 th\u1ec3 k\u1ecbp th\u1eddi \u1ee9ng ph\u00f3.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Gi\u00e1o tr\u00ecnh Qu\u1ea3n tr\u1ecb kinh doanh, NXB \u0110\u1ea1i h\u1ecdc Kinh t\u1ebf Qu\u1ed1c d\u00e2n)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m so\u00e1t (ti\u1ebfng Anh: Control activities) l\u00e0 nh\u1eefng ch\u00ednh s\u00e1ch v\u00e0 th\u1ee7 t\u1ee5c c\u1ea7n thi\u1ebft \u0111\u1ec3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng gi\u1ea3m thi\u1ec3u r\u1ee7i ro c\u1ee7a c\u00e1c nh\u00e0 qu\u1ea3n tr\u1ecb \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[416],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/28466"}],"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=28466"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/28466\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=28466"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=28466"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=28466"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}