{"id":34230,"date":"2023-12-08T03:53:12","date_gmt":"2023-12-08T03:53:12","guid":{"rendered":"https:\/\/masterskills.org\/blog\/dau-vet-kiem-toan-audit-trail-la-gi-su-dung-trong-truong-hop-nao.html"},"modified":"2023-12-23T20:56:09","modified_gmt":"2023-12-23T13:56:09","slug":"dau-vet-kiem-toan-audit-trail-la-gi-su-dung-trong-truong-hop-nao","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/dau-vet-kiem-toan-audit-trail-la-gi-su-dung-trong-truong-hop-nao.html","title":{"rendered":"D\u1ea5u v\u1ebft ki\u1ec3m to\u00e1n (Audit Trail) l\u00e0 g\u00ec? S\u1eed d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p n\u00e0o?"},"content":{"rendered":"
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\n<\/figcaption><\/figure>\n

D\u1ea5u v\u1ebft ki\u1ec3m to\u00e1n<\/font><\/span><\/h2>\n

Kh\u00e1i ni\u1ec7m<\/b><\/p>\n

D\u1ea5u v\u1ebft ki\u1ec3m to\u00e1n<\/b><\/span> trong ti\u1ebfng Anh l\u00e0 audit trail<\/b>, trong m\u1ed9t s\u1ed1 t\u00e0i li\u1ec7u, audit trail c\u00f2n \u0111\u01b0\u1ee3c d\u1ecbch l\u00e0 ki\u1ec3m to\u00e1n truy nguy\u00ean<\/b>, ki\u1ec3m to\u00e1n l\u1ea7n theo v\u1ebft<\/b>.\u00a0<\/p>\n

D\u1ea5u v\u1ebft ki\u1ec3m to\u00e1n<\/span> <\/b>l\u00e0 m\u1ed9t b\u1ea3n ghi ch\u00e9p t\u1eebng b\u01b0\u1edbc m\u1ed9t, theo \u0111\u00f3 c\u00f3 th\u1ec3 t\u00ecm \u0111\u01b0\u1ee3c ngu\u1ed3n g\u1ed1c c\u1ee7a d\u1eef li\u1ec7u k\u1ebf to\u00e1n ho\u1eb7c d\u1eef li\u1ec7u giao d\u1ecbch. D\u1ea5u v\u1ebft ki\u1ec3m to\u00e1n<\/span> \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 x\u00e1c minh v\u00e0 theo d\u00f5i nhi\u1ec1u lo\u1ea1i giao d\u1ecbch bao g\u1ed3m giao d\u1ecbch k\u1ebf to\u00e1n v\u00e0 giao d\u1ecbch trong t\u00e0i kho\u1ea3n m\u00f4i gi\u1edbi.\u00a0<\/p>\n

D\u1ea5u v\u1ebft ki\u1ec3m to\u00e1n<\/span> th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng khi \u0111\u1ed9 ch\u00ednh x\u00e1c c\u1ee7a m\u1ed9t kho\u1ea3n c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c minh. D\u1ea5u v\u1ebft ki\u1ec3m to\u00e1n<\/span> c\u00f3 th\u1ec3 l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 h\u1eefu \u00edch khi x\u00e1c \u0111\u1ecbnh t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a m\u1ee5c nh\u1eadp k\u1ebf to\u00e1n, ngu\u1ed3n ti\u1ec1n ho\u1eb7c giao d\u1ecbch.<\/p>\n

D\u1ea5u v\u1ebft ki\u1ec3m to\u00e1n<\/span> c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong k\u1ebf to\u00e1n khi ng\u01b0\u1eddi ki\u1ec3m tra c\u1ea7n x\u00e1c minh c\u00e1c s\u1ed1 li\u1ec7u nh\u01b0 doanh thu, thu nh\u1eadp r\u00f2ng ho\u1eb7c t\u1ec9 l\u1ec7 thu nh\u1eadp tr\u00ean m\u1ed7i c\u1ed5 phi\u1ebfu. C\u00e1c giao d\u1ecbch li\u00ean quan \u0111\u1ebfn t\u00ednh to\u00e1n doanh thu, thu nh\u1eadp r\u00f2ng ho\u1eb7c t\u1ec9 l\u1ec7 thu nh\u1eadp tr\u00ean m\u1ed7i c\u1ed5 phi\u1ebfu c\u1ee7a c\u00f4ng ty \u0111\u01b0\u1ee3c ki\u1ec3m tra v\u00e0 c\u00e1c t\u00ednh to\u00e1n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n l\u1ea1i n\u1ebfu s\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i kh\u00f4ng ch\u00ednh x\u00e1c.\u00a0<\/p>\n

V\u00ed d\u1ee5,\u00a0gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n\u00a0l\u00e0 m\u1ed9t chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o t\u1ed5ng doanh thu trong t\u00ednh to\u00e1n thu nh\u1eadp r\u00f2ng.\u00a0Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n s\u1ebd \u0111\u01b0\u1ee3c ki\u1ec3m tra l\u1ea1i b\u1eb1ng c\u00e1ch x\u00e1c minh c\u00e1c giao d\u1ecbch v\u00e0 ngu\u1ed3n d\u1eef li\u1ec7u \u0111\u00e3 s\u1eed d\u1ee5ng \u0111\u1ec3 t\u00ednh to\u00e1n.\u00a0T\u1ea5t c\u1ea3 c\u00e1c y\u1ebfu t\u1ed1 c\u1ee7a c\u00e1c con s\u1ed1 cu\u1ed1i c\u00f9ng \u0111\u01b0\u1ee3c ki\u1ec3m tra c\u1ea9n th\u1eadn theo d\u1ea5u v\u1ebft ki\u1ec3m to\u00e1n v\u00e0 \u0111\u1ec3 x\u00e1c minh k\u1ebft qu\u1ea3 cu\u1ed1i c\u00f9ng.\u00a0<\/p>\n

T\u1ea5t c\u1ea3 c\u00e1c c\u00f4ng ty \u0111\u1ea1i ch\u00fang \u0111\u1ec1u ph\u1ea3i tr\u1ea3i qua ki\u1ec3m to\u00e1n t\u00e0i ch\u00ednh nh\u01b0 m\u1ed9t ph\u1ea7n tr\u00e1ch nhi\u1ec7m b\u00e1o c\u00e1o c\u1ee7a h\u1ecd.<\/p>\n

C\u00e1ch s\u1eed d\u1ee5ng d\u1ea5u v\u1ebft ki\u1ec3m to\u00e1n<\/font><\/h3>\n

D\u1ea5u v\u1ebft ki\u1ec3m to\u00e1n, hay \u0111\u00fang h\u01a1n l\u00e0 qu\u00e1 tr\u00ecnh l\u1ea7n theo d\u1ea5u v\u1ebft ki\u1ec3m to\u00e1n, \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong nhi\u1ec1u l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh kh\u00e1c nhau.\u00a0<\/span><\/p>\n

V\u00ed d\u1ee5, khi mua nh\u00e0, ng\u01b0\u1eddi cho vay th\u1ebf ch\u1ea5p c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng d\u1ea5u v\u1ebft ki\u1ec3m to\u00e1n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngu\u1ed3n ti\u1ec1n cho c\u00e1c kho\u1ea3n vay tr\u1ea3 tr\u01b0\u1edbc. H\u1ecd c\u00f3 th\u1ec3 y\u00eau c\u1ea7u xem m\u1ed9t b\u1ea3ng sao k\u00ea ng\u00e2n h\u00e0ng th\u1ec3 hi\u1ec7n vi\u1ec7c g\u1eedi ti\u1ec1n v\u00e0o t\u00e0i kho\u1ea3n v\u00e0 y\u00eau c\u1ea7u x\u00e1c minh b\u1ed5 sung v\u1ec1 ngu\u1ed3n ti\u1ec1n g\u1eedi.\u00a0<\/p>\n

\u1ee6y ban ch\u1ee9ng kho\u00e1n v\u00e0 s\u00e0n giao d\u1ecbch M\u1ef9 (SEC) v\u00e0 S\u00e0n giao d\u1ecbch ch\u1ee9ng kho\u00e1n New York (NYSE) s\u1ebd s\u1eed d\u1ee5ng d\u1ea5u v\u1ebft ki\u1ec3m to\u00e1n cho c\u00e1c kho\u1ea3n t\u00e1i c\u1ea5u tr\u00fac t\u01b0\u1eddng minh c\u1ee7a giao d\u1ecbch khi c\u00f3 c\u00e2u h\u1ecfi v\u1ec1 t\u00ednh h\u1ee3p l\u1ec7 v\u00e0 ch\u00ednh x\u00e1c c\u1ee7a d\u1eef li\u1ec7u giao d\u1ecbch. \u0110i\u1ec1u n\u00e0y l\u00e0 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c giao d\u1ecbch di\u1ec5n ra tr\u00ean c\u00e1c s\u00e0n giao d\u1ecbch l\u1edbn tu\u00e2n th\u1ee7 c\u00e1c qui \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/p>\n

D\u1ea5u v\u1ebft ki\u1ec3m to\u00e1n c\u0169ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 theo d\u00f5i c\u00e1c ho\u1ea1t \u0111\u1ed9ng th\u1ecb tr\u01b0\u1eddng kh\u00f4ng ch\u00e2n ch\u00ednh. V\u00ed d\u1ee5: n\u1ebfu c\u00f3 nghi ng\u1edd v\u1ec1 m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee5 th\u1ec3 \u0111ang giao d\u1ecbch m\u1ed9t kh\u1ed1i l\u01b0\u1ee3ng l\u1edbn c\u1ed5 phi\u1ebfu giao d\u1ecbch nh\u1ecf, v\u1edbi m\u1ee5c \u0111\u00edch thao t\u00fang gi\u00e1 c\u1ed5 phi\u1ebfu. C\u01a1 qu\u1ea3n qu\u1ea3n l\u00ed c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng d\u1ea5u v\u1ebft ki\u1ec3m to\u00e1n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh th\u1ee7 ph\u1ea1m.<\/p>\n

Sau \u0111\u00f3, m\u1ed9t c\u01a1 quan qu\u1ea3n l\u00ed s\u1ebd ghi l\u1ea1i v\u00e0 ph\u00e2n t\u00edch t\u1ea5t c\u1ea3 c\u00e1c c\u00f4ng ty v\u00e0 ng\u01b0\u1eddi m\u00f4i gi\u1edbi li\u00ean quan \u0111\u1ebfn c\u00e1c giao d\u1ecbch c\u1ee5 th\u1ec3 cho vi\u1ec7c b\u1ea3o m\u1eadt vi ph\u1ea1m \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ai l\u00e0 b\u1ea5t th\u01b0\u1eddng v\u00e0 ai c\u00f3 th\u1ec3 l\u00e0 ng\u01b0\u1eddi thao t\u00fang. T\u00f9y thu\u1ed9c v\u00e0o m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a k\u1ebf ho\u1ea1ch giao d\u1ecbch \u0111ang \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng, vi\u1ec7c x\u00e2y d\u1ef1ng l\u1ea1i l\u1ecbch s\u1eed giao d\u1ecbch c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u b\u00ean c\u1ea1nh d\u1eef li\u1ec7u d\u1ea5u v\u1ebft ki\u1ec3m to\u00e1n.<\/p>\n

(Theo Investopedia<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n D\u1ea5u v\u1ebft ki\u1ec3m to\u00e1n (ti\u1ebfng Anh: Audit Trail) l\u00e0 m\u1ed9t b\u1ea3n ghi ch\u00e9p t\u1eebng b\u01b0\u1edbc m\u1ed9t, theo \u0111\u00f3 c\u00f3 th\u1ec3 t\u00ecm \u0111\u01b0\u1ee3c ngu\u1ed3n g\u1ed1c c\u1ee7a d\u1eef li\u1ec7u k\u1ebf to\u00e1n ho\u1eb7c d\u1eef li\u1ec7u giao d\u1ecbch.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[419],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34230"}],"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=34230"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34230\/revisions"}],"predecessor-version":[{"id":67911,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34230\/revisions\/67911"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34230"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34230"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34230"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}