Hi\u1ec7n nay, v\u1edbi s\u1ef1 c\u1ea1nh tranh kh\u1ed1c li\u1ec7t tr\u00ean th\u1ecb tr\u01b0\u1eddng to\u00e0n c\u1ea7u cu\u0303ng nh\u01b0 ca\u0301c kho\u0301 kh\u0103n t\u01b0\u0300 n\u00f4\u0323i l\u01b0\u0323c cu\u0309a doanh nghi\u00ea\u0323p, c\u00e1c doanh nghi\u1ec7p ng\u00e0y c\u00e0ng quan t\u00e2m nhi\u1ec1u h\u01a1n \u0111\u1ebfn qu\u1ea3n tr\u1ecb r\u1ee7i ro v\u00e0 x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 (KSNB) nh\u1eb1m gi\u00fap h\u1ea1n ch\u1ebf nh\u1eefng r\u1ee7i ro, gian l\u1eadn v\u00e0 t\u0103ng hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p. Tuy nhi\u00ean, khi \u0111\u1ec1 c\u1eadp \u0111\u1ebfn h\u1ec7 th\u1ed1ng KSNB, m\u1ed7i m\u1ed9t doanh nghi\u1ec7p l\u1ea1i hi\u1ec3u kh\u00e1c nhau; vi\u1ec7c tri\u1ec3n khai h\u1ec7 th\u1ed1ng KSNB trong c\u00e1c doanh nghi\u1ec7p c\u0169ng theo nh\u1eefng c\u00e1ch th\u1ee9c kh\u00e1c nhau v\u00e0 th\u01b0\u1eddng theo kinh nghi\u1ec7m t\u00edch l\u0169y \u0111\u01b0\u1ee3c.<\/p>\n
N\u0103m 1992, t\u1ea1i Hoa K\u1ef3, COSO (Committee of Sponsoring Organization) \u0111\u00e3 cho ra \u0111\u1eddi b\u00e1o c\u00e1o \u0111\u1ea7u ti\u00ean v\u1ec1 h\u1ec7 th\u1ed1ng KSNB, t\u1ea1o n\u00ean m\u1ed9t kh\u1edfi \u0111\u1ea7u v\u00e0 ti\u1ebfng n\u00f3i chung cho c\u00e1c doanh nghi\u1ec7p v\u00e0 t\u1ed5 ch\u1ee9c; ch\u00ednh ph\u1ee7 Hoa K\u1ef3 t\u01b0\u0300 \u0111\u00e2\u0300u nh\u01b0\u0303ng n\u0103m 2000 \u0111a\u0303 ban h\u00e0nh lu\u1eadt Sarbanes \u2013 Oxley quy \u0111\u1ecbnh tri\u1ec3n khai h\u1ec7 th\u1ed1ng KSNB cho t\u1ea5t c\u1ea3 c\u00e1c c\u00f4ng ty ni\u00eam y\u1ebft tr\u00ean s\u00e0n giao d\u1ecbch ch\u1ee9ng kho\u00e1n, l\u00e0m m\u1edf m\u00e0n cho giai \u0111o\u1ea1n ph\u00e1t tri\u1ec3n h\u1ec7 th\u1ed1ng KSNB t\u1ea1i qu\u1ed1c gia n\u00e0y v\u00e0 lan truy\u1ec1n tr\u00ean th\u1ebf gi\u1edbi. COSO \u0111\u00e3 tr\u1edf th\u00e0nh chu\u1ea9n m\u1ef1c \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn v\u00e0 \u00e1p d\u1ee5ng r\u1ed9ng r\u00e3i tr\u00ean to\u00e0n th\u1ebf gi\u1edbi.<\/p>\n
Tuy nhi\u00ean, v\u1edbi \u0111a s\u1ed1 c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf (SME), khi nghe nh\u1eafc t\u1edbi COSO, hay nghe t\u01a1\u0301i h\u00ea\u0323 th\u00f4\u0301ng KSNB, h\u1ecd th\u01b0\u1eddng s\u1ebd r\u1ea5t kh\u00f3 kh\u0103n trong vi\u1ec7c h\u00ecnh dung t\u1eeb l\u00fd thuy\u1ebft \u0111\u1ec3 \u00e1p d\u1ee5ng th\u1ef1c t\u1ebf v\u1edbi t\u1eebng lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p c\u1ee7a m\u00ecnh. H\u1ecd ph\u1ea3i l\u00e0m sao \u0111\u1ec3 t\u1ef1 x\u00e2y d\u1ef1ng cho m\u00ecnh m\u1ed9t h\u1ec7 th\u1ed1ng KSNB v\u1eeba \u0111\u1ea3m b\u1ea3o ti\u1ebft ki\u1ec7m chi ph\u00ed, v\u1eeba mang l\u1ea1i \u0111\u01b0\u1ee3c \u0111\u1ed9 hi\u1ec7u qu\u1ea3 t\u1ed1i \u01b0u nh\u1ea5t, h\u1ec7 th\u1ed1ng ph\u00f9 h\u1ee3p nh\u01b0ng ph\u1ea3i \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ee9c n\u0103ng? \u0110\u1ec3 l\u00e0m \u0111\u01b0\u1ee3c \u0111i\u1ec1u \u0111\u00f3, c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf n\u00ean b\u1eaft \u0111\u1ea7u t\u1eeb \u0111\u00e2u?<\/p>\n
M\u1ed7i doanh nghi\u1ec7p, t\u00f9y theo ng\u00e0nh ngh\u1ec1 v\u00e0 quy m\u00f4 c\u1ee7a m\u00ecnh, h\u00e3y th\u1ef1c hi\u1ec7n m\u1ed9t vi\u1ec7c r\u1ea5t \u0111\u01a1n gi\u1ea3n \u0111\u1ea7u ti\u00ean, \u0111\u00f3 l\u00e0 ve\u0303 s\u01a1 \u0111\u00f4\u0300 t\u00f4\u0309 ch\u01b0\u0301c doanh nghi\u00ea\u0323p mi\u0300nh \u0111ang la\u0300m. Kh\u00f4ng \u0111\u01a1n gi\u1ea3n khi m\u00e0 \u0111a s\u1ed1 c\u00e1c qu\u1ea3n l\u00fd c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec1u nh\u1eadn th\u1ea5y r\u1eb1ng:<\/p>\n
\u2013 Ph\u1ea3i ch\u0103ng b\u1ea3n th\u00e2n mi\u0300nh \u0111ang ph\u1ea3i ki\u00eam nhi\u1ec7m \u1edf r\u1ea5t nhi\u1ec1u c\u00e1c v\u1ecb tr\u00ed ma\u0300 kh\u00f4ng th\u01b0\u0323c s\u01b0\u0323 bi\u00ea\u0301t mi\u0300nh \u0111ang chi\u0323u tra\u0301ch nhi\u00ea\u0323m v\u00ea\u0300 nh\u01b0\u0303ng v\u00e2\u0301n \u0111\u00ea\u0300 gi\u0300 cu\u0309a doanh nghi\u00ea\u0323p?<\/p>\n
\u2013 Ph\u1ea3i ch\u0103ng co\u0301 nhi\u00ea\u0300u nh\u00e2n vi\u00ean la\u0300m nhi\u00ea\u0300u vi\u00ea\u0323c ma\u0300 kh\u00f4ng \u0111u\u0301ng nguy\u00ean t\u0103\u0301c \u201cb\u00e2\u0301t ki\u00eam nhi\u00ea\u0323m\u201d;<\/p>\n
\u2013 M\u00f4 ta\u0309 c\u00f4ng vi\u00ea\u0323c cu\u0309a t\u01b0\u0300ng nh\u00e2n vi\u00ean th\u01b0\u01a1\u0300ng kh\u00f4ng ro\u0303 ra\u0300ng, thay \u0111\u00f4\u0309i li\u00ean tu\u0323c?<\/p>\n
\u2013 Ph\u1ea3i ch\u0103ng tr\u01b0\u01a1\u0301c gi\u01a1\u0300, doanh nghi\u1ec7p h\u1ea7u h\u1ebft ho\u1ea1t \u0111\u1ed9ng v\u00e0 \u201cv\u1eadn h\u00e0nh\u201d d\u1ef1a v\u00e0o c\u1ea3m t\u00ednh, kinh nghi\u1ec7m c\u00e1 nh\u00e2n th\u00f4i ch\u01b0\u0301 i\u0301t khi tu\u00e2n theo quy \u0111inh, nguy\u00ean t\u0103\u0301c \u0111u\u0301ng \u2013 sai.<\/p>\n
To\u00e0n b\u1ed9 \u0111\u00f3 l\u00e0 th\u1ef1c tr\u1ea1ng c\u1ee7a nh\u1eefng doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf hi\u1ec7n nay, c\u0169ng ph\u1ea3i th\u00f4i, c\u00e1c c\u1ea5p qu\u1ea3n l\u00fd ch\u01b0a th\u1ec3 n\u00e0o thi\u1ebft l\u1eadp ngay m\u1ed9t h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd ch\u1ec9nh chu v\u00e0 ho\u00e0n thi\u1ec7n \u0111\u01b0\u1ee3c, h\u1ecd ch\u01b0a th\u1ec3 n\u00e0o b\u1eaft bu\u1ed9c nh\u00e2n vi\u00ean c\u1ee7a h\u1ecd ph\u1ea3i tu\u00e2n th\u1ee7 theo m\u1ed9t b\u1ed9 nguy\u00ean t\u1eafc c\u1ee5 th\u1ec3 n\u00e0o v\u00ec v\u1ec1 c\u01a1 b\u1ea3n, b\u1ea3n th\u00e2n h\u1ecd c\u0169ng ch\u01b0a th\u1ec3 n\u00e0o x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c m\u1ed9t h\u1ec7 th\u1ed1ng nguy\u00ean t\u1eafc, quy tr\u00ecnh ho\u00e0n thi\u1ec7n v\u00e0 hi\u1ec7u qu\u1ea3. Trong khi \u0111\u00f3, h\u00e0ng lo\u1ea1t c\u00e1c v\u1ea5n \u0111\u1ec1 \u0111i k\u00e8m theo c\u00f3 r\u1ee7i ro r\u1ea5t l\u1edbn m\u00e0 ban gi\u00e1m \u0111\u1ed1c, c\u00e1c c\u1ea5p qu\u1ea3n l\u00fd lu\u00f4n ph\u1ea3i c\u00e2n nh\u1eafc: \u0111\u1ea1o \u0111\u1ee9c kinh doanh, hi\u1ec7u qu\u1ea3 c\u00f4ng vi\u1ec7c c\u1ee7a nh\u00e2n vi\u00ean, gian l\u1eadn trong qu\u00e1 tr\u00ecnh l\u00e0m vi\u1ec7c\u2026.<\/p>\n
Tuy nhi\u00ean, ta\u0323i m\u00f4\u0323t th\u01a1\u0300i \u0111i\u00ea\u0309m thi\u0300 s\u01a1 \u0111\u00f4\u0300 t\u00f4\u0309 ch\u01b0\u0301c cu\u0309a C\u00f4ng ty v\u00e2\u0303n c\u00e2\u0300n xa\u0301c \u0111i\u0323nh cu\u0323 th\u00ea\u0309, ca\u0301c vi\u0323 tri\u0301 chu\u0309 ch\u00f4\u0301t c\u00e2\u0300n ro\u0303 ra\u0300ng, co\u0301 th\u00ea\u0309 m\u00f4\u0323t c\u00e2\u0301p b\u00e2\u0323c qua\u0309n ly\u0301 co\u0301 th\u00ea\u0309 qua\u0309n ly\u0301 nhi\u00ea\u0300u b\u00f4\u0323 ph\u00e2\u0323n, ho\u0103\u0323c co\u0301 nh\u01b0\u0303ng b\u00f4\u0323 ph\u00e2\u0323n ch\u01b0a co\u0301 ng\u01b0\u01a1\u0300i ma\u0300 h\u00e2\u0300u h\u00ea\u0301t v\u00e2\u0303n \u0111ang co\u0300n ki\u00eam nhi\u00ea\u0323m.\u00a0<\/strong><\/p>\n Ru\u0309i ro cu\u0309a doanh nghi\u00ea\u0323p thi\u0300 r\u00e2\u0301t nhi\u00ea\u0300u: ru\u0309i ro t\u01b0\u0300 b\u00ean ngoa\u0300i (ca\u0323nh tranh, thi\u0323 tr\u01b0\u01a1\u0300ng, lu\u00e2\u0323t pha\u0301p, \u0111\u00f4\u0301i ta\u0301c \u2026), ru\u0309i ro t\u01b0\u0300 b\u00ean trong (nh\u00e2n s\u01b0\u0323, c\u00f4ng ngh\u00ea\u0323, ta\u0300i chi\u0301nh, gian l\u00e2\u0323n, \u2026).<\/p>\n Ca\u0301c SMEs th\u01b0\u01a1\u0300ng b\u0103\u0301t \u0111\u00e2\u0300u t\u01b0\u0300 nh\u01b0\u0303ng ru\u0309i ro \u0111\u01a1n gia\u0309n ma\u0300 co\u0301 th\u00ea\u0309 nhi\u0300n th\u00e2\u0301y d\u00ea\u0303 da\u0300ng t\u01b0\u0300 s\u01a1 \u0111\u00f4\u0300 c\u00e2\u0301u tru\u0301c c\u00f4ng ty, vi\u0301 du\u0323: T\u00e2\u0301t ca\u0309 ca\u0301c v\u00e2\u0301n \u0111\u00ea\u0300 tr\u00ean \u0111\u00ea\u0300u la\u0300 ru\u0309i ro trong n\u00f4\u0323i b\u00f4\u0323 doanh nghi\u00ea\u0323p ma\u0300 c\u00e1c c\u1ea5p qu\u1ea3n l\u00fd lu\u00f4n ph\u1ea3i ti\u00ean li\u1ec7u \u0111\u01b0\u1ee3c, thi\u1ebft l\u1eadp ca\u0301c \u0111i\u00ea\u0309m ki\u00ea\u0309m soa\u0301t \u0111\u1ec3 h\u1ea1n ch\u1ebf t\u1edbi m\u1ee9c t\u1ed1i \u0111a r\u1ee7i ro c\u1ee7a doanh nghi\u1ec7p. Co\u0300n \u0111\u00ea\u0309 co\u0301 \u0111u\u0309 ng\u01b0\u01a1\u0300i \u0111\u00ea\u0309 th\u01b0\u0323c hi\u00ea\u0323n ca\u0301c nguy\u00ean t\u0103\u0301c \u201cb\u00e2\u0301t ki\u00eam nhi\u00ea\u0323m\u201d thi\u0300 ch\u1ec9 c\u00f3 c\u00e1ch\u2026 ch\u01a1\u0300 doanh nghi\u1ec7p \u201c\u0111\u1ee7 l\u1edbn\u201d.<\/p>\n M\u00f4\u0303i ru\u0309i ro \u0111\u00ea\u0300u co\u0301 nh\u1eefng m\u1ee9c \u0111\u1ed9 \u1ea3nh h\u01b0\u1edfng kh\u00e1c nhau, m\u01b0\u0301c \u0111\u00f4\u0323 ba\u0323n mu\u00f4\u0301n ki\u00ea\u0309m soa\u0301t trong th\u01a1\u0300i gian hi\u00ea\u0323n ta\u0323i la\u0300 th\u00ea\u0301 na\u0300o t\u00f9y v\u00e0o m\u1ee9c \u0111\u1ed9 r\u1ee7i ro m\u00e0 doanh nghi\u1ec7p t\u1ef1 \u0111\u00e1nh gi\u00e1 l\u00e0 cao hay th\u1ea5p. Tuy v\u1eady, kh\u00f4ng ri\u00eang ch\u1ec9 c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf, m\u00e0 c\u00e1c doanh nghi\u1ec7p l\u1edbn h\u01a1n c\u0169ng ph\u1ea3i lu\u00f4n trong t\u00ecnh tr\u1ea1ng d\u1ef1 \u0111o\u00e1n v\u00e0 \u0111\u1ed1i ph\u00f3 v\u1edbi nhi\u1ec1u lo\u1ea1i r\u1ee7i ro kh\u00e1c nhau nh\u01b0: c\u00f4ng n\u01a1\u0323 nhi\u00ea\u0300u kh\u00f4ng thu h\u00f4\u0300i \u0111\u01b0\u01a1\u0323c, h\u00e0ng t\u1ed3n kho qu\u1ea3n l\u00fd, s\u1eafp x\u1ebfp l\u1ed9n x\u1ed9n, c\u00f3 th\u1ec3 d\u1eabn t\u1edbi m\u1ea5t tr\u1ed9m ho\u1eb7c bi\u1ec3n th\u1ee7, nh\u00e2n s\u1ef1 nhi\u1ec1u nh\u01b0ng m\u1ee9c \u0111\u1ed9 hi\u1ec7u qu\u1ea3 c\u1ee7a c\u00f4ng vi\u1ec7c l\u1ea1i kh\u00f4ng cao\u2026<\/p>\n V\u01a1\u0301i ca\u0301c ru\u0309i ro cao va\u0300 c\u00e2\u0300n thi\u00ea\u0301t pha\u0309i x\u01b0\u0309 ly\u0301 ngay, SME se\u0303 c\u00e2\u0300n co\u0301 ca\u0301ch ki\u00ea\u0309m soa\u0301t \u0111\u00ea\u0309 co\u0301 th\u00ea\u0309 hoa\u0323t \u0111\u00f4\u0323ng li\u00ean tu\u0323c trong t\u01b0\u01a1ng lai. Vi\u0301 du\u0323 ca\u0301c hoa\u0323t \u0111\u00f4\u0323ng ki\u00ea\u0309m soa\u0301t c\u00f4ng n\u01a1\u0323 la\u0300 c\u01b0\u0323c ky\u0300 c\u00e2\u0300n thi\u00ea\u0301t cho SME \u0111\u00ea\u0309 co\u0301 \u0111u\u0309 do\u0300ng ti\u00ea\u0300n \u0111\u00ea\u0309 t\u00f4\u0300n ta\u0323i trong th\u01a1\u0300i gian ng\u0103\u0301n ha\u0323n, cu\u0303ng nh\u01b0 co\u0301 th\u00ea\u0309 ti\u00ea\u0301p tu\u0323c hoa\u0323t \u0111\u00f4\u0323ng da\u0300i ha\u0323n va\u0300 pha\u0301t tri\u00ea\u0309n c\u00f4ng ty.<\/p>\n No\u0301i t\u01a1\u0301i ca\u0301c hoa\u0323t \u0111\u00f4\u0323ng ki\u00ea\u0309m soa\u0301t la\u0300 th\u01b0\u01a1\u0300ng no\u0301i t\u01a1\u0301i ca\u0301c b\u00f4\u0323 quy tri\u0300nh cu\u0309a C\u00f4ng ty, nh\u01b0 quy tri\u0300nh ba\u0301n ha\u0300ng, quy tri\u0300nh mua ha\u0300ng, quy tri\u0300nh qua\u0309n ly\u0301 ha\u0300ng t\u00f4\u0300n kho\u2026<\/p>\n M\u1ed7i doanh nghi\u1ec7p co\u0301 th\u00ea\u0309 \u0111\u01b0a ra r\u00e2\u0301t nhi\u00ea\u0300u quy tri\u0300nh, va\u0300 trong quy tri\u0300nh se\u0303 c\u00e2\u0300n nhi\u00ea\u0300u \u0111i\u00ea\u0309m ki\u00ea\u0309m soa\u0301t c\u01a1 ba\u0309n (key controls). C\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf th\u01b0\u01a1\u0300ng chi\u0309 c\u00e2\u0300n chu\u0301 tro\u0323ng va\u0300o ca\u0301c \u0111i\u00ea\u0309m ki\u00ea\u0309m soa\u0301t c\u01a1 ba\u0309n \u0111\u00ea\u0309 co\u0301 th\u00ea\u0309 x\u01b0\u0309 ly\u0301 ca\u0301c ru\u0309i ro hi\u00ea\u0323n ta\u0323i, tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c t\u1ed5n th\u1ea5t hi\u00ea\u0323n ta\u0323i.<\/p>\n Trong tr\u01b0\u01a1\u0300ng h\u01a1\u0323p v\u01a1\u0301i s\u01a1 \u0111\u00f4\u0300 t\u00f4\u0309 ch\u01b0\u0301c la\u0300 b\u00f4\u0323 ph\u00e2\u0323n kho do b\u00f4\u0323 ph\u00e2\u0323n ba\u0301n ha\u0300ng ki\u00ea\u0309m soa\u0301t, trong \u0111o\u0301 nh\u00e2n vi\u00ean th\u01b0 ky\u0301 ba\u0301n ha\u0300ng cu\u0303ng ki\u00eam thu\u0309 kho, vi\u00ea\u0323c ki\u00ea\u0309m soa\u0301t co\u0301 th\u00ea\u0309 a\u0301p du\u0323ng th\u00f4ng qua ca\u0301c hoa\u0323t \u0111\u00f4\u0323ng ki\u00ea\u0309m soa\u0301t nh\u01b0: t\u0103ng th\u00eam thu\u0309 tu\u0323c ki\u00ea\u0309m tra che\u0301o khi nh\u00e2\u0323p kho, xu\u00e2\u0301t kho. Co\u0301 th\u00ea\u0309 ki\u00ea\u0309m k\u00ea th\u01b0\u01a1\u0300ng xuy\u00ean\/ ki\u00ea\u0309m k\u00ea \u0111\u00f4\u0323t xu\u00e2\u0301t v\u01a1\u0301i s\u01b0\u0323 tham gia cu\u0309a m\u00f4\u0323t b\u00ean \u0111\u00f4\u0323c l\u00e2\u0323p (co\u0301 th\u00ea\u0309 thu\u00ea ngoa\u0300i cu\u0303ng co\u0301 th\u00ea\u0309 la\u0300 nh\u00e2n vi\u00ean m\u00f4\u0323t b\u00f4\u0323 ph\u00e2\u0323n kha\u0301c).<\/p>\n Ca\u0301c hoa\u0323t \u0111\u00f4\u0323ng ki\u00ea\u0309m soa\u0301t cu\u0303ng se\u0303 pha\u0309i tu\u0300y thu\u00f4\u0323c va\u0300o nh\u00e2n l\u01b0\u0323c ma\u0300 doanh nghi\u1ec7p co\u0301, cu\u0303ng nh\u01b0 kha\u0309 n\u0103ng cu\u0309a ca\u0301c nh\u00e2n l\u01b0\u0323c ma\u0300 SME co\u0301 ca\u0301ch la\u0300m hi\u00ea\u0323u qua\u0309 nh\u00e2\u0301t. M\u1ed7i m\u1ed9t doanh nghi\u1ec7p s\u1ebd c\u00e2n nh\u1eafc v\u00e0 \u0111\u01b0a ra ph\u01b0\u01a1ng \u00e1n t\u1ed1t nh\u1ea5t cho doanh nghi\u1ec7p c\u1ee7a m\u00ecnh, d\u01b0\u0323a tr\u00ean ca\u0301c ngu\u00f4\u0300n l\u01b0\u0323c co\u0301 s\u0103\u0303n va\u0300 mong mu\u00f4\u0301n ki\u00ea\u0309m soa\u0301t cu\u0309a t\u01b0\u0300ng chu\u0309 doanh nghi\u00ea\u0323p.<\/p>\n \u2013 Doanh nghi\u1ec7p ba\u0323n c\u00e2\u0300n ca\u0301c th\u00f4ng tin na\u0300o cho vi\u00ea\u0323c ra ca\u0301c quy\u00ea\u0301t \u0111i\u0323nh kinh doanh? \u2013 Vi\u00ea\u0323c k\u00ea\u0301t h\u01a1\u0323p ca\u0301c th\u00f4ng tin na\u0300y se\u0303 ta\u0323o ra h\u00ea\u0323 th\u00f4\u0301ng ba\u0301o ca\u0301o qua\u0309n tri\u0323, doanh nghi\u1ec7p \u0111\u00e3 c\u00f3 ch\u01b0a?<\/p>\n \u2013 N\u0103ng l\u1ef1c v\u00e0 chuy\u00ean m\u00f4n c\u1ee7a k\u1ebf to\u00e1n kh\u00f4ng \u0111\u1ee7 \u0111\u1ec3 th\u1ef1c hi\u1ec7n nh\u1eefng lo\u1ea1i b\u00e1o c\u00e1o n\u00e0y, v\u1eady doanh nghi\u1ec7p se\u0303 la\u0300m gi\u0300? Ai la\u0300 ng\u01b0\u01a1\u0300i th\u01b0\u0323c hi\u00ea\u0323n?<\/p>\n H\u00e2\u0300u h\u00ea\u0301t ca\u0301c ba\u0301o ca\u0301o ma\u0300 c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nho\u0309 c\u00e2\u0300n \u0111\u00ea\u0300u r\u00e2\u0301t la\u0300 \u0111\u01a1n gia\u0309n va\u0300 ca\u0301ch suy nghi\u0303 cu\u0303ng n\u00ean \u0111\u01a1n gia\u0309n. C\u00e1c doanh nghi\u1ec7p \u0111ang b\u1ecb khu\u00f4n m\u1eabu v\u00e0 c\u1ee9ng nh\u1eafc theo c\u00e1c m\u1eabu b\u00e1o c\u00e1o c\u00f3 s\u1eb5n, th\u00f4ng tin se\u0303 bi\u0323 r\u01a1\u0300i ra\u0323c kho\u0301 li\u00ean k\u00ea\u0301t, nh\u00e2\u0301t la\u0300 khi h\u00ea\u0323 th\u00f4\u0301ng ph\u00e2\u0300n m\u00ea\u0300m cu\u0309a doanh nghi\u1ec7p r\u1ea5t \u0111\u01a1n gi\u1ea3n th\u1eadm ch\u00ed kh\u00f4ng c\u00f3. Ha\u0303y b\u0103\u0301t \u0111\u00e2\u0300u t\u01b0\u0300 nh\u01b0\u0303ng b\u00e1o c\u00e1o c\u1ea7n thi\u1ebft, d\u00ea\u0303 hi\u00ea\u0309u va\u0300 d\u00ea\u0303 la\u0300m, nh\u01b0\u0303ng chi\u0309 s\u00f4\u0301 \u0111\u01a1n gia\u0309n, d\u00ea\u0303 nh\u00e2\u0323n th\u00e2\u0301y va\u0300 ph\u00e2n t\u00edch t\u01b0\u0300 ca\u0301c b\u00f4\u0323 ph\u00e2\u0323n.<\/p>\n M\u00f4\u0323t vi\u0301 du\u0323 \u0111\u01a1n gia\u0309n cu\u0309a ba\u0301o ca\u0301o qua\u0309n tri\u0323 cho m\u00f4\u0323t doanh nghi\u00ea\u0323p co\u0301 4-5 c\u01b0\u0309a ha\u0300ng caf\u00e9 \u0111o\u0301 la\u0300;<\/p>\n Doanh nghi\u1ec7p v\u1eeba v\u00e0 nho\u0309 thi\u0300 vi\u00ea\u0323c gia\u0301m sa\u0301t th\u00e2\u0309m \u0111i\u0323nh cu\u0303ng pha\u0309i c\u01b0\u0323c ky\u0300 \u0111\u01a1n gia\u0309n, \u0111\u01b0\u0300ng nghi\u0303 nhi\u00ea\u0300u t\u01a1\u0301i thu\u00ea ngoa\u0300i ki\u00ea\u0309m toa\u0301n, hay la\u0300m pho\u0300ng ki\u00ea\u0309m soa\u0301t n\u00f4\u0323i b\u00f4\u0323, tuy\u00ea\u0309n nh\u00e2n s\u01b0\u0323 ki\u00ea\u0309m soa\u0301t n\u00f4\u0323i b\u00f4\u0323\u2026 Tr\u01b0\u01a1\u0301c h\u00ea\u0301t la\u0300 vi\u00ea\u0323c gia\u0301m sa\u0301t n\u00f4\u0323i b\u00f4\u0323, gia\u0301m sa\u0301t l\u00e2\u0303n nhau cu\u0309a ca\u0301c b\u00f4\u0323 ph\u00e2\u0323n n\u00ean \u0111\u01b0\u01a1\u0323c a\u0301p du\u0323ng tri\u00ea\u0323t \u0111\u00ea\u0309, va\u0300 vai tro\u0300 ki\u00ea\u0309m tra ki\u00ea\u0309m soa\u0301t cu\u0309a gia\u0301m \u0111\u00f4\u0301c\/ chu\u0309 doanh nghi\u00ea\u0323p cu\u0303ng r\u00e2\u0301t la\u0300 quan tro\u0323ng. Th\u00eam \u0111o\u0301, ca\u0301c nh\u00e2n s\u1ef1 ki\u00ea\u0309m soa\u0301t se\u0303 h\u00f4\u0303 tr\u01a1\u0323 ki\u1ec3m tra \u0111\u1ed9t xu\u1ea5t, v\u00ed d\u1ee5 th\u01b0\u0323c hi\u00ea\u0323n ca\u0301c thu\u0309 tu\u0323c sau:<\/p>\n \u2013 Qu\u1ea3n l\u00fd cho ki\u00ea\u0309m quy\u0303 \u0111\u00f4\u0323t xu\u00e2\u0301t B\u1edfi v\u1eady, SME c\u00e2\u0300n co\u0301 ca\u0301ch la\u0300m ti\u00ea\u0301t ki\u00ea\u0323m ma\u0300 v\u00e2\u0303n hi\u00ea\u0323u qua\u0309, \u0111a\u0323t ca\u0301c y\u00eau c\u00e2\u0300u ma\u0300 doanh nghi\u1ec7p mong mu\u00f4\u0301n. Khi doanh nghi\u1ec7p ph\u00e1t tri\u1ec3n t\u1edbi m\u1ed9t m\u1ee9c \u0111\u1ed9 \u0111\u1ee7 l\u1edbn nh\u00e2\u0301t \u0111i\u0323nh chu\u0309 doanh nghi\u00ea\u0323p se\u0303 c\u00e2n nh\u0103\u0301c t\u01a1\u0301i vi\u00ea\u0323c tuy\u00ea\u0309n du\u0323ng va\u0300 pha\u0301t tri\u00ea\u0309n ca\u0301c b\u00f4\u0323 ph\u00e2\u0323n ki\u00ea\u0309m soa\u0301t, ki\u00ea\u0309m toa\u0301n n\u00f4\u0323i b\u00f4\u0323, ban ki\u00ea\u0309m soa\u0301t nh\u01b0 COSO co\u0301 \u0111\u00ea\u0300 c\u00e2\u0323p.<\/p>\n X\u00e2y d\u1ef1ng m\u1ed9t h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 hi\u1ec7u qu\u1ea3 cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf. T\u1ea1i sao kh\u00f4ng?!?<\/p>\n","protected":false},"excerpt":{"rendered":" Hi\u1ec7n nay, v\u1edbi s\u1ef1 c\u1ea1nh tranh kh\u1ed1c li\u1ec7t tr\u00ean th\u1ecb tr\u01b0\u1eddng to\u00e0n c\u1ea7u cu\u0303ng nh\u01b0 ca\u0301c kho\u0301 kh\u0103n t\u01b0\u0300 n\u00f4\u0323i l\u01b0\u0323c cu\u0309a doanh nghi\u00ea\u0323p, c\u00e1c doanh nghi\u1ec7p ng\u00e0y c\u00e0ng quan t\u00e2m nhi\u1ec1u h\u01a1n \u0111\u1ebfn qu\u1ea3n tr\u1ecb r\u1ee7i ro v\u00e0 x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 (KSNB) nh\u1eb1m gi\u00fap h\u1ea1n ch\u1ebf nh\u1eefng r\u1ee7i ro, […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[183],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/3227"}],"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=3227"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/3227\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=3227"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=3227"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=3227"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}\n
\n\u2013 1 nh\u00e2n vi\u00ean v\u0103n pho\u0300ng v\u01b0\u0300a ba\u0301n ha\u0300ng v\u01b0\u0300a qua\u0309n ly\u0301 kho?
\n\u2013 1 nh\u00e2n vi\u00ean sale admin ki\u00eam lu\u00f4n v\u1ecb tr\u00ed thu\u0309 quy\u0303?
\n\u2013 1 nh\u00e2n vi\u00ean qua\u0309n ly\u0301 nh\u00e2n s\u01b0\u0323 v\u01b0\u0300a tuy\u00ea\u0309n du\u0323ng v\u01b0\u0300a ti\u0301nh l\u01b0\u01a1ng?<\/p>\n\n
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\n\u2013 Ca\u0301c th\u00f4ng tin n\u00e0y co\u0301 th\u00ea\u0309 l\u00e2\u0301y t\u01b0\u0300 \u0111\u00e2u?<\/p>\n\n
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\n\u2013 Qu\u1ea3n l\u00fd cho ki\u1ec3m kho \u0111\u00f4\u0323t xu\u00e2\u0301t, ki\u00ea\u0309m va\u0300i m\u0103\u0323t ha\u0300ng \u0111\u00f4\u0323t xu\u00e2\u0301t (ho\u1eb7c c\u00f3 th\u1ec3 \u1ee7y quy\u1ec1n cho c\u00e1c nh\u00e2n s\u1ef1 ki\u1ec3m so\u00e1t ki\u1ec3m tra)
\n\u2013 B\u00f4\u0323 ph\u00e2\u0323n \u0111\u00f4\u0323c l\u00e2\u0323p ki\u00ea\u0309m tra (vi\u0301 du\u0323 l\u00e2\u0301y b\u00ean ky\u0303 thu\u00e2\u0323t tham gia ki\u00ea\u0309m k\u00ea cu\u0300ng kho)
\n\u2013 Thu\u00ea ki\u00ea\u0309m toa\u0301n tham gia ki\u00ea\u0309m k\u00ea ha\u0300ng cu\u0300ng cu\u00f4\u0301i n\u0103m<\/p>\n