{"id":3236,"date":"2023-11-29T19:43:30","date_gmt":"2023-11-29T19:43:30","guid":{"rendered":"http:\/\/masterskills.org\/blog\/?p=3236"},"modified":"2023-11-29T20:03:27","modified_gmt":"2023-11-29T20:03:27","slug":"vai-tro-cua-thong-kiem-soat-noi-bo-trong-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/vai-tro-cua-thong-kiem-soat-noi-bo-trong-doanh-nghiep.html","title":{"rendered":"Vai tr\u00f2 c\u1ee7a h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 trong doanh nghi\u1ec7p"},"content":{"rendered":"<p>Khi ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u0103ng x\u00e9t v\u1ec1 kh\u1ed1i l\u01b0\u1ee3ng v\u00e0 m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p, Ban gi\u00e1m \u0111\u1ed1c c\u00e1c doanh nghi\u1ec7p c\u00e0ng ph\u1ee5 thu\u1ed9c v\u00e0o hi\u1ec7u qu\u1ea3 c\u1ee7a c\u00e1c quy tr\u00ecnh ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, nh\u1eb1m \u0111\u1ea3m b\u1ea3o \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ee5c ti\u00eau kinh doanh.<\/p>\n<p style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c minh ch\u1ee9ng r\u00f5 r\u1ec7t trong m\u1ed9t m\u00f4i tr\u01b0\u1eddng kinh t\u1ebf ph\u00e1t tri\u1ec3n nhanh nh\u01b0 Vi\u1ec7t\u00a0Nam. \u0110\u1ed1i v\u1edbi h\u1ea7u h\u1ebft doanh nghi\u1ec7p, \u0111\u1ec3 \u1ee9ng ph\u00f3 v\u1edbi xu h\u01b0\u1edbng t\u0103ng tr\u01b0\u1edfng nhanh, \u0111\u1ed3ng th\u1eddi \u0111\u1ec3 tri\u1ec3n khai c\u00e1c k\u1ebf ho\u1ea1ch kinh doanh chi\u1ebfn l\u01b0\u1ee3c, c\u00e1c doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 ngu\u1ed3n l\u1ef1c nhi\u1ec1u h\u01a1n nh\u1eb1m x\u00e2y d\u1ef1ng v\u00e0 qu\u1ea3n l\u00fd c\u00e1c quy tr\u00ecnh c\u1ee7a h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 (HTKSNB). V\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, Lu\u1eadt\u00a0\u00a0Ch\u1ee9ng kho\u00e1n v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u00f3 n\u00eau r\u00f5 s\u1ef1 c\u1ea7n thi\u1ebft \u0111\u1ed1i v\u1edbi t\u1ea5t c\u1ea3\u00a0\u00a0c\u00f4ng ty \u0111\u1ea1i ch\u00fang \u0111\u01b0\u1ee3c ni\u00eam y\u1ebft trong vi\u1ec7c x\u00e2y d\u1ef1ng quy tr\u00ecnh gi\u00e1m s\u00e1t qu\u1ea3n tr\u1ecb ph\u00f9 h\u1ee3p v\u00e0 m\u1ed9t HTKSNB v\u1eefng m\u1ea1nh.<\/p>\n<p style=\"font-weight: 400;\">\u0110\u1ecbnh ngh\u0129a ch\u00ednh th\u1ee9c hi\u1ec7n th\u1eddi v\u1ec1 HTKSNB \u0111\u00e3 \u0111\u01b0\u1ee3c \u1ee6y ban T\u1ed5 ch\u1ee9c T\u00e0i tr\u1ee3 (COSO) c\u1ee7a \u1ee6y ban Treadway (Hoa K\u1ef3) quy \u0111\u1ecbnh. Trong b\u00e1o c\u00e1o c\u00f3 t\u1ea7m \u1ea3nh h\u01b0\u1edfng s\u00e2u r\u1ed9ng \u201cKhung t\u00edch h\u1ee3p h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9\u201d, \u1ee6y ban \u0111\u1ecbnh ngh\u0129a HTKSNB nh\u01b0 sau:<strong><em>H\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 l\u00e0 g\u00ec v\u00e0 t\u1ea1i sao v\u1ea5n \u0111\u1ec1 n\u00e0y l\u1ea1i r\u1ea5t quan tr\u1ecdng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p?<\/em><\/strong><\/p>\n<p style=\"font-weight: 400;\">\u201cHTKSNB l\u00e0 m\u1ed9t qu\u00e1 tr\u00ecnh do H\u0110QT, Ban gi\u00e1m \u0111\u1ed1c v\u00e0 c\u00e1c nh\u00e2n vi\u00ean kh\u00e1c tri\u1ec3n khai th\u1ef1c hi\u1ec7n, \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf nh\u1eb1m \u0111\u01b0a ra m\u1ee9c \u0111\u1ed9 \u0111\u1ea3m b\u1ea3o h\u1ee3p l\u00fd v\u1ec1 vi\u1ec7c \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ee5c ti\u00eau trong c\u00e1c kh\u00eda c\u1ea1nh sau \u0111\u00e2y:<\/p>\n<ul style=\"font-weight: 400;\">\n<li><em>B\u1ea3o to\u00e0n t\u00e0i s\u1ea3n (m\u1ee5c ti\u00eau an to\u00e0n ho\u1ea1t \u0111\u1ed9ng)<\/em><\/li>\n<li><em>Hi\u1ec7u qu\u1ea3, hi\u1ec7u su\u1ea5t c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng (m\u1ee5c ti\u00eau ho\u1ea1t \u0111\u1ed9ng bao g\u1ed3m c\u00e1c m\u1ee5c ti\u00eau v\u1ec1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng v\u00e0 l\u1ee3i nhu\u1eadn)<\/em><\/li>\n<li><em>M\u1ee9c \u0111\u1ed9 tin c\u1eady c\u1ee7a c\u00f4ng t\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (m\u1ee5c ti\u00eau th\u00f4ng tin)<\/em><\/li>\n<li><em>Tu\u00e2n th\u1ee7 c\u00e1c lu\u1eadt l\u1ec7, quy \u0111\u1ecbnh \u00e1p d\u1ee5ng (m\u1ee5c ti\u00eau tu\u00e2n th\u1ee7).<\/em><\/li>\n<\/ul>\n<p style=\"font-weight: 400;\">M\u1ed9t doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong m\u00f4i tr\u01b0\u1eddng ph\u00e1t tri\u1ec3n li\u00ean t\u1ee5c, do v\u1eady r\u1ee7i ro m\u00e0 doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ed1i m\u1eb7t s\u1ebd kh\u00f4ng ng\u1eebng thay \u0111\u1ed5i. V\u00ec v\u1eady, HTKSNB h\u1eefu hi\u1ec7u l\u00e0 m\u1ed9t ph\u1ea7n thi\u1ebft y\u1ebfu c\u1ee7a c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd doanh nghi\u1ec7p m\u1ed9t c\u00e1ch c\u00f3 hi\u1ec7u qu\u1ea3. H\u1ec7 th\u1ed1ng s\u1ebd gi\u00fap Ban gi\u00e1m \u0111\u1ed1c \u0111\u1ea1t \u0111\u01b0\u1ee3c c\u00e1c m\u1ee5c ti\u00eau kinh doanh c\u1ee7a doanh nghi\u1ec7p v\u00e0 ng\u0103n ch\u1eb7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng b\u1ea5t h\u1ee3p l\u1ec7.<\/p>\n<p style=\"font-weight: 400;\">M\u1ed9t HTKSNB y\u1ebfu k\u00e9m ho\u1eb7c kh\u00f4ng hi\u1ec7u qu\u1ea3 s\u1ebd \u0111em l\u1ea1i r\u1ee7i ro cao cho doanh nghi\u1ec7p. C\u00e1c \u0111i\u1ec3m y\u1ebfu trong HTKSNB s\u1ebd g\u00e2y t\u1ed5n th\u1ea5t cho doanh nghi\u1ec7p v\u1ec1 kh\u00eda c\u1ea1nh ho\u1ea1t \u0111\u1ed9ng v\u00e0 ng\u0103n c\u1ea3n doanh nghi\u1ec7p \u0111\u1ea1t \u0111\u01b0\u1ee3c nhi\u1ec7m v\u1ee5, m\u1ee5c ti\u00eau c\u1ee7a m\u00ecnh.<\/p>\n<p style=\"font-weight: 400;\">HTKSNB kh\u00f4ng ch\u1ec9 l\u00e0 c\u00e1c t\u00e0i li\u1ec7u h\u01b0\u1edbng d\u1eabn quy tr\u00ecnh m\u00e0 nh\u00e2n s\u1ef1 \u1edf m\u1ecdi c\u1ea5p c\u1ee7a t\u1ed5 ch\u1ee9c c\u0169ng ph\u1ea3i tham gia th\u1ef1c hi\u1ec7n. \u0110\u00f3 l\u00e0 m\u1ed9t qu\u00e1 tr\u00ecnh \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf ch\u1eb7t ch\u1ebd, m\u1ed9t ph\u01b0\u01a1ng ti\u1ec7n \u0111\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ee5c \u0111\u00edch, nh\u01b0ng t\u1ef1 n\u00f3 kh\u00f4ng d\u1eebng l\u1ea1i \u1edf \u0111\u00f3 v\u00ec ph\u1ea3i \u0111\u01b0a ra s\u1ef1 \u0111\u1ea3m b\u1ea3o h\u1ee3p l\u00fd v\u1ec1 vi\u1ec7c c\u1ea7n ph\u1ea3i \u0111\u1ea1t \u0111\u01b0\u1ee3c c\u00e1c m\u1ee5c ti\u00eau kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p style=\"font-weight: 400;\">\u00a0<strong><em>Th\u1ebf n\u00e0o l\u00e0 m\u1ed9t h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 h\u1eefu hi\u1ec7u?<\/em><\/strong><\/p>\n<p style=\"font-weight: 400;\">M\u1ed9t HTKSNB h\u1eefu hi\u1ec7u \u0111\u01b0a ra s\u1ef1 \u0111\u1ea3m b\u1ea3o h\u1ee3p l\u00fd nh\u01b0ng kh\u00f4ng tuy\u1ec7t \u0111\u1ed1i v\u1ec1 vi\u1ec7c b\u1ea3o to\u00e0n t\u00e0i s\u1ea3n, duy tr\u00ec m\u1ee9c \u0111\u1ed9 tin c\u1eady c\u1ee7a c\u00e1c th\u00f4ng tin t\u00e0i ch\u00ednh v\u00e0 tu\u00e2n th\u1ee7 lu\u1eadt l\u1ec7, quy \u0111\u1ecbnh. S\u1ef1 \u0111\u1ea3m b\u1ea3o h\u1ee3p l\u00fd l\u00e0 kh\u00e1i ni\u1ec7m kh\u1eb3ng \u0111\u1ecbnh r\u1eb1ng, c\u1ea7n ph\u1ea3i x\u00e2y d\u1ef1ng, tri\u1ec3n khai th\u1ef1c hi\u1ec7n HTKSNB \u0111\u1ec3 \u0111em l\u1ea1i cho Ban gi\u00e1m \u0111\u1ed1c s\u1ef1 c\u00e2n b\u1eb1ng gi\u1eefa r\u1ee7i ro c\u1ee7a m\u1ed9t ho\u1ea1t \u0111\u1ed9ng kinh doanh nh\u1ea5t \u0111\u1ecbnh v\u1edbi m\u1ee9c \u0111\u1ed9 ki\u1ec3m so\u00e1t c\u1ea7n thi\u1ebft, sao cho \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c c\u00e1c m\u1ee5c ti\u00eau kinh doanh \u0111\u1ec1 ra. Tuy v\u1eady, gi\u00e1 c\u1ee7a m\u1ed9t bi\u1ec7n ph\u00e1p ki\u1ec3m so\u00e1t kh\u00f4ng n\u00ean cao h\u01a1n l\u1ee3i \u00edch thu \u0111\u01b0\u1ee3c t\u1eeb bi\u1ec7n ph\u00e1p \u0111\u00f3.<\/p>\n<p style=\"font-weight: 400;\">V\u00ec v\u1eady, n\u1ed9i dung ch\u00ednh c\u1ee7a m\u1ed9t HTKSNB v\u1eefng ch\u1eafc ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c \u0111\u00e1nh gi\u00e1 th\u01b0\u1eddng xuy\u00ean, to\u00e0n di\u1ec7n t\u00ednh ch\u1ea5t, m\u1ee9c \u0111\u1ed9 c\u1ee7a c\u00e1c r\u1ee7i ro m\u00e0 doanh nghi\u1ec7p c\u00f3 th\u1ec3 g\u1eb7p ph\u1ea3i.<\/p>\n<p style=\"font-weight: 400;\">M\u1ed9t HTKSNB h\u1eefu hi\u1ec7u ph\u1ea3i bao h\u00e0m 4 \u0111\u1eb7c \u0111i\u1ec3m ch\u1ee7 y\u1ebfu:<\/p>\n<ul style=\"font-weight: 400;\">\n<li><em>C\u0103n c\u1ee9 tr\u00ean r\u1ee7i ro: c\u00f3 kh\u1ea3 n\u0103ng nh\u1eadn di\u1ec7n r\u1ee7i ro t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn m\u1ee5c ti\u00eau kinh doanh.<\/em><\/li>\n<li><em>\u0110\u01b0\u1ee3c \u201cl\u1ed3ng\u201d v\u00e0o trong c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p v\u00e0 l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn v\u0103n h\u00f3a c\u1ee7a doanh nghi\u1ec7p.<\/em><\/li>\n<li><em>\u0110\u1ea3m b\u1ea3o nhu c\u1ea7u m\u1ea1nh m\u1ebd v\u1ec1 vi\u1ec7c h\u00ecnh th\u00e0nh m\u1ed9t b\u1ed9 ph\u1eadn Ki\u1ec3m to\u00e1n N\u1ed9i b\u1ed9, \u0111em l\u1ea1i cho H\u0110QT s\u1ef1 \u0111\u1ea3m b\u1ea3o \u0111\u1ed9c l\u1eadp, th\u01b0\u1eddng xuy\u00ean v\u1ec1 HTKSNB.<\/em><\/li>\n<li><em>\u0110\u01b0\u1ee3c H\u0110QT th\u01b0\u1eddng xuy\u00ean ki\u1ec3m tra. Do chi\u1ebfn l\u01b0\u1ee3c v\u00e0 m\u1ee5c ti\u00eau kinh doanh c\u1ee7a doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean bi\u1ebfn \u0111\u1ed5i, cho n\u00ean c\u00e1c r\u1ee7i ro c\u0169ng v\u1eady. \u0110i\u1ec1u n\u00e0y nh\u1ea5n m\u1ea1nh nhu c\u1ea7u th\u01b0\u1eddng xuy\u00ean ki\u1ec3m tra, t\u00e1i c\u00e2n \u0111\u1ed1i c\u00e1c ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m so\u00e1t v\u1ec1 m\u1eb7t t\u1ed5 ch\u1ee9c, nh\u1eb1m \u0111\u1ea3m b\u1ea3o r\u1eb1ng khung c\u01a1 s\u1edf HTKSNB \u0111em \u0111\u1ebfn nhi\u1ec1u l\u1ee3i \u00edch cho doanh nghi\u1ec7p.<\/em><\/li>\n<\/ul>\n<p style=\"font-weight: 400;\">\n<p style=\"font-weight: 400;\"><strong><em>Ai l\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng gi\u1eef vai tr\u00f2 ch\u00ednh trong vi\u1ec7c x\u00e2y d\u1ef1ng m\u1ed9t HTKSNB ph\u00f9 h\u1ee3p?<\/em><\/strong><\/p>\n<p style=\"font-weight: 400;\">C\u00f3 nhi\u1ec1u ngu\u1ed3n l\u1ef1c h\u1ed7 tr\u1ee3 nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd c\u00e1c h\u1ec7 th\u1ed1ng, quy tr\u00ecnh KSNB. C\u00e1c ngu\u1ed3n l\u1ef1c ch\u1ee7 y\u1ebfu bao g\u1ed3m H\u0110QT, Ban gi\u00e1m \u0111\u1ed1c v\u00e0 B\u1ed9 ph\u1eadn ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9.<\/p>\n<p style=\"font-weight: 400;\">Nh\u00ecn chung, trong khi t\u1ea5t c\u1ea3 nh\u00e2n vi\u00ean ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 ch\u1ea5t l\u01b0\u1ee3ng c\u1ee7a HTKSNB, H\u0110QT ch\u1ecbu tr\u00e1ch nhi\u1ec7m \u0111\u1ea3m b\u1ea3o c\u00f3 m\u1ed9t HTKSNB t\u1ed1t, \u0111\u1ec1 ra c\u00e1c ch\u00ednh s\u00e1ch ph\u00f9 h\u1ee3p nh\u1eb1m duy tr\u00ec HTKSNB, th\u01b0\u1eddng xuy\u00ean \u0111\u1ea3m b\u1ea3o HTKSNB v\u1eadn h\u00e0nh m\u1ed9t c\u00e1ch c\u00f3 hi\u1ec7u qu\u1ea3\u00a0\u00a0c\u0169ng nh\u01b0 \u0111\u1ea7y \u0111\u1ee7 trong vi\u1ec7c qu\u1ea3n tr\u1ecb r\u1ee7i ro.<\/p>\n<p style=\"font-weight: 400;\">Ban gi\u00e1m \u0111\u1ed1c s\u1ebd ch\u1ecbu tr\u00e1ch nhi\u1ec7m tri\u1ec3n khai, th\u1ef1c hi\u1ec7n c\u00e1c ch\u00ednh s\u00e1ch c\u1ee7a H\u0110QT; x\u00e1c \u0111\u1ecbnh v\u00e0 \u0111\u00e1nh gi\u00e1 c\u00e1c r\u1ee7i ro ch\u1ee7 y\u1ebfu; thi\u1ebft k\u1ebf, v\u1eadn h\u00e0nh v\u00e0 theo d\u00f5i HTKSNB.<\/p>\n<p style=\"font-weight: 400;\">B\u1ed9 ph\u1eadn ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 (n\u1ebfu hi\u1ec7n di\u1ec7n trong doanh nghi\u1ec7p) ch\u1ee7 y\u1ebfu ch\u1ecbu tr\u00e1ch nhi\u1ec7m h\u1ed7 tr\u1ee3 Ban gi\u00e1m \u0111\u1ed1c trong c\u00e1c nhi\u1ec7m v\u1ee5 gi\u00e1m s\u00e1t, \u0111i\u1ec1u h\u00e0nh th\u00f4ng qua c\u00e1c cu\u1ed9c ki\u1ec3m to\u00e1n, c\u00e1c \u00fd ki\u1ebfn t\u01b0 v\u1ea5n \u0111\u1ed9c l\u1eadp nh\u1eb1m \u0111\u00e1nh gi\u00e1, ph\u00e1t huy hi\u1ec7u qu\u1ea3 c\u1ee7a HTKSNB.<\/p>\n<p style=\"font-weight: 400;\">Sau c\u00f9ng, v\u00ec h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 c\u00f4ng t\u00e1c qu\u1ea3n tr\u1ecb r\u1ee7i ro l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn kh\u00f4ng th\u1ec3 thi\u1ebfu trong vi\u1ec7c qu\u1ea3n l\u00fd c\u00e1c doanh nghi\u1ec7p, Ban gi\u00e1m \u0111\u1ed1c c\u1ea7n \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n t\u1ed1t \u0111\u1ec3 huy \u0111\u1ed9ng ngu\u1ed3n l\u1ef1c, nh\u1eb1m xem x\u00e9t hi\u1ec7n tr\u1ea1ng c\u1ee7a c\u00e1c quy tr\u00ecnh gi\u00e1m s\u00e1t v\u00e0 HTKSNB t\u00f9y theo t\u1eebng th\u1eddi \u0111i\u1ec3m. K\u1ebft qu\u1ea3 c\u1ee7a c\u00e1c cu\u1ed9c ki\u1ec3m tra n\u00e0y s\u1ebd gi\u00fap x\u00e1c \u0111\u1ecbnh c\u00e1c bi\u1ec7n ph\u00e1p ho\u00e0n thi\u1ec7n li\u00ean t\u1ee5c trong th\u1eddi gian tr\u01b0\u1edbc m\u1eaft v\u00e0 l\u00e2u d\u00e0i.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Khi ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u0103ng x\u00e9t v\u1ec1 kh\u1ed1i l\u01b0\u1ee3ng v\u00e0 m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p, Ban gi\u00e1m \u0111\u1ed1c c\u00e1c doanh nghi\u1ec7p c\u00e0ng ph\u1ee5 thu\u1ed9c v\u00e0o hi\u1ec7u qu\u1ea3 c\u1ee7a c\u00e1c quy tr\u00ecnh ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, nh\u1eb1m \u0111\u1ea3m b\u1ea3o \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ee5c ti\u00eau kinh doanh. \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c minh ch\u1ee9ng r\u00f5 r\u1ec7t trong m\u1ed9t m\u00f4i tr\u01b0\u1eddng [&hellip;]<\/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\/3236"}],"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=3236"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/3236\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=3236"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=3236"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=3236"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}