{"id":34232,"date":"2023-12-08T03:53:18","date_gmt":"2023-12-08T03:53:18","guid":{"rendered":"https:\/\/masterskills.org\/blog\/bo-phan-kiem-toan-audit-department-la-gi-chuc-nang-chinh.html"},"modified":"2023-12-23T20:56:10","modified_gmt":"2023-12-23T13:56:10","slug":"bo-phan-kiem-toan-audit-department-la-gi-chuc-nang-chinh","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/bo-phan-kiem-toan-audit-department-la-gi-chuc-nang-chinh.html","title":{"rendered":"B\u1ed9 ph\u1eadn ki\u1ec3m to\u00e1n (Audit Department) l\u00e0 g\u00ec? Ch\u1ee9c n\u0103ng ch\u00ednh"},"content":{"rendered":"
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\n<\/figcaption><\/figure>\n

B\u1ed9 ph\u1eadn ki\u1ec3m to\u00e1n<\/font><\/h2>\n

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

B\u1ed9 ph\u1eadn ki\u1ec3m to\u00e1n<\/b> hay ph\u00f2ng ki\u1ec3m to\u00e1n<\/b> trong ti\u1ebfng Anh l\u00e0 Audit Department<\/b>.\u00a0<\/p>\n

B\u1ed9 ph\u1eadn ki\u1ec3m to\u00e1n<\/b> l\u00e0 m\u1ed9t \u0111\u01a1n v\u1ecb trong m\u1ed9t c\u00f4ng ty ho\u1eb7c t\u1ed5 ch\u1ee9c, ch\u1ecbu tr\u00e1ch nhi\u1ec7m \u0111\u00e1nh gi\u00e1 c\u00e1c qui tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng, qu\u1ea3n l\u00ed r\u1ee7i ro, ch\u1ee9c n\u0103ng ki\u1ec3m so\u00e1t v\u00e0 qui tr\u00ecnh qu\u1ea3n tr\u1ecb.\u00a0<\/p>\n

C\u00f3 nhi\u1ec7m v\u1ee5 b\u00e1o c\u00e1o n\u1ed9i b\u1ed9 cho \u1ee7y ban ki\u1ec3m to\u00e1n c\u1ee7a H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb v\u00e0 qu\u1ea3n l\u00ed c\u1ea5p cao, b\u1ed9 ph\u1eadn ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c cho l\u00e0 l\u00e0m vi\u1ec7c ho\u00e0n to\u00e0n kh\u00e1ch quan v\u00e0 kh\u00f4ng b\u1ecb \u1ea3nh h\u01b0\u1edfng hay can thi\u1ec7p t\u1eeb c\u00e1c ban b\u1ed9 kh\u00e1c trong c\u00f4ng ty ho\u1eb7c t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c ki\u1ec3m tra.\u00a0<\/p>\n

Ch\u1ee9c n\u0103ng ch\u00ednh c\u1ee7a b\u1ed9 ph\u1eadn ki\u1ec3m to\u00e1n<\/font><\/h3>\n

C\u00e1c ch\u1ee9c n\u0103ng ch\u00ednh c\u1ee7a b\u1ed9 ph\u1eadn ki\u1ec3m to\u00e1n<\/b> l\u00e0:<\/p>\n

– X\u00e1c \u0111\u1ecbnh tu\u00e2n th\u1ee7 ch\u00ednh s\u00e1ch v\u00e0 th\u1ee7 t\u1ee5c\u00a0<\/p>\n

– \u0110\u00e1nh gi\u00e1 ch\u1ea5t l\u01b0\u1ee3ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9\u00a0<\/p>\n

– \u0110\u00e1nh gi\u00e1 ch\u1ea5t l\u01b0\u1ee3ng qu\u1ea3n l\u00ed r\u1ee7i ro\u00a0<\/p>\n

– \u0110\u00e1nh gi\u00e1 vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c qui t\u1eafc v\u00e0 h\u01b0\u1edbng d\u1eabn \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp b\u1edfi c\u00e1c c\u01a1 quan qu\u1ea3n l\u00ed<\/p>\n

– \u0110\u00e1nh gi\u00e1 vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, \u0111\u01b0\u1ee3c ban h\u00e0nh b\u1edfi b\u1ea5t c\u1ee9 t\u1ed5 ch\u1ee9c n\u00e0o nh\u01b0 H\u1ed9i \u0111\u1ed3ng ti\u00eau chu\u1ea9n k\u1ebf to\u00e1n t\u00e0i ch\u00ednh hay H\u1ed9i \u0111\u1ed3ng ti\u00eau chu\u1ea9n k\u1ebf to\u00e1n ch\u00ednh ph\u1ee7,…<\/p>\n

– \u0110\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 v\u00e0 b\u1ea3o m\u1eadt c\u1ee7a h\u1ec7 th\u1ed1ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin<\/p>\n

– Xem x\u00e9t hi\u1ec7u l\u1ef1c c\u1ee7a qui ch\u1ebf h\u00e0nh ngh\u1ec1 \u0111\u1ec3 x\u1eed l\u00ed c\u00e1c vi ph\u1ea1<\/p>\n

– Cung c\u1ea5p gi\u00e1m s\u00e1t b\u1ed5 sung cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 m\u00e0 ki\u1ec3m to\u00e1n vi\u00ean thu\u00ea ngo\u00e0i c\u00f3 th\u1ec3 kh\u00f4ng t\u1eadp trung v\u00e0o\u00a0<\/p>\n

– \u0110\u00e1nh gi\u00e1 v\u1ec1 ch\u1ea5t l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean thu\u00ea ngo\u00e0i\u00a0<\/p>\n

– Ki\u1ec3m tra t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh v\u00e0 h\u00e0ng t\u1ed3n kho\u00a0<\/p>\n

– Gi\u1ea3i quy\u1ebft c\u00e1c khi\u1ebfu n\u1ea1i c\u1ee7a nh\u00e2n vi\u00ean v\u00e0 \u0111i\u1ec1u tra c\u00e1c ho\u1ea1t \u0111\u1ed9ng b\u1ecb c\u00e1o bu\u1ed9c gian l\u1eadn<\/p>\n

B\u1ed9 ph\u1eadn ki\u1ec3m to\u00e1n cung c\u1ea5p k\u1ebft qu\u1ea3 t\u1eeb c\u00e1c \u0111\u00e1nh gi\u00e1 \u0111\u1ecbnh k\u00ec c\u1ee7a m\u00ecnh cho ban qu\u1ea3n l\u00ed v\u00e0 \u1ee7y ban ki\u1ec3m to\u00e1n c\u1ee7a H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb.\u00a0H\u1ea7u h\u1ebft l\u00e0 chi\u1ebfu l\u1ec7 v\u1edbi c\u00e1c khuy\u1ebfn ngh\u1ecb \u1edf ch\u1ed7 n\u00e0y hay ch\u1ed7 kh\u00e1c \u0111\u1ec3 c\u1ea3i thi\u1ec7n d\u1ea7n cho doanh nghi\u1ec7p ho\u1eb7c t\u1ed5 ch\u1ee9c.\u00a0<\/p>\n

Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, c\u00f4ng vi\u1ec7c c\u1ee7a b\u1ed9 ph\u1eadn ki\u1ec3m to\u00e1n l\u00e0 c\u1ef1c k\u00ec quan tr\u1ecdng trong vi\u1ec7c t\u00ecm ra nguy\u00ean nh\u00e2n c\u1ee7a m\u1ed9t v\u1ea5n \u0111\u1ec1 c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft.\u00a0V\u00ed d\u1ee5: \u0111i\u1ec1u tra m\u1ed9t khi\u1ebfu n\u1ea1i qu\u1ea5y r\u1ed1i t\u00ecnh d\u1ee5c v\u00e0 c\u00e1ch t\u00e0i kho\u1ea3n c\u1ee7a kh\u00e1ch h\u00e0ng b\u1ecb hack.\u00a0<\/p>\n

Tuy nhi\u00ean, c\u00f3 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p khi\u1ebfn m\u1ecdi ng\u01b0\u1eddi t\u1ef1 h\u1ecfi li\u1ec7u ch\u00ednh b\u1ed9 ph\u1eadn ki\u1ec3m to\u00e1n c\u00f3 \u0111ang th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c c\u1ee7a h\u1ecd hi\u1ec7u qu\u1ea3 hay kh\u00f4ng.\u00a0C\u00e1c ki\u1ec3m to\u00e1n vi\u00ean n\u1ed9i b\u1ed9 t\u1ea1i Wells Fargo (m\u1ed9t ng\u00e2n h\u00e0ng t\u00e0i ch\u00ednh c\u1ee7a M\u1ef9) r\u00f5 r\u00e0ng \u0111\u00e3 b\u1ecf qua c\u00e1c h\u00e0nh vi b\u00e1n h\u00e0ng gian l\u1eadn trong ng\u00e2n h\u00e0ng b\u00e1n l\u1ebb di\u1ec5n ra t\u1eeb kho\u1ea3ng 2011-2016, theo b\u00e1o c\u00e1o.\u00a0K\u1ec3 t\u1eeb , nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng gian l\u1eadn \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n \u1edf c\u00e1c b\u1ed9 ph\u1eadn kh\u00e1c c\u1ee7a Wells Fargo.<\/p>\n

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

\n B\u1ed9 ph\u1eadn (ti\u1ebfng Anh: Audit Department) ki\u1ec3m to\u00e1n l\u00e0 m\u1ed9t \u0111\u01a1n v\u1ecb trong m\u1ed9t c\u00f4ng ty ho\u1eb7c t\u1ed5 ch\u1ee9c, ch\u1ecbu tr\u00e1ch nhi\u1ec7m \u0111\u00e1nh gi\u00e1 c\u00e1c qui tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng, qu\u1ea3n l\u00ed r\u1ee7i ro, ch\u1ee9c n\u0103ng ki\u1ec3m so\u00e1t v\u00e0 qui tr\u00ecnh qu\u1ea3n tr\u1ecb.\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\/34232"}],"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=34232"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34232\/revisions"}],"predecessor-version":[{"id":67912,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34232\/revisions\/67912"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34232"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34232"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34232"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}