{"id":34259,"date":"2023-12-08T03:54:22","date_gmt":"2023-12-08T03:54:22","guid":{"rendered":"https:\/\/masterskills.org\/blog\/kiem-toan-vien-nha-nuoc-la-ai-tieu-chuan-chung-va-trach-nhiem.html"},"modified":"2023-12-23T20:56:20","modified_gmt":"2023-12-23T13:56:20","slug":"kiem-toan-vien-nha-nuoc-la-ai-tieu-chuan-chung-va-trach-nhiem","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/kiem-toan-vien-nha-nuoc-la-ai-tieu-chuan-chung-va-trach-nhiem.html","title":{"rendered":"Ki\u1ec3m to\u00e1n vi\u00ean nh\u00e0 n\u01b0\u1edbc l\u00e0 ai? Ti\u00eau chu\u1ea9n chung v\u00e0 tr\u00e1ch nhi\u1ec7m"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda (Ngu\u1ed3n: mychaplaincy)<\/p>\n<\/div>\n<\/div>\n

Ki\u1ec3m to\u00e1n vi\u00ean nh\u00e0 n\u01b0\u1edbc<\/font><\/h2>\n

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

Ki\u1ec3m to\u00e1n vi\u00ean nh\u00e0 n\u01b0\u1edbc<\/b> trong ti\u1ebfng Anh t\u1ea1m d\u1ecbch l\u00e0:\u00a0State auditor.<\/b><\/p>\n

Ki\u1ec3m to\u00e1n vi\u00ean nh\u00e0 n\u01b0\u1edbc<\/b>\u00a0l\u00e0\u00a0c\u00f4ng ch\u01b0\u0301c nha\u0300 n\u01b0\u01a1\u0301c\u00a0\u0111\u01b0\u01a1\u0323c\u00a0T\u00f4\u0309ng Ki\u00ea\u0309m toa\u0301n nha\u0300 n\u01b0\u01a1\u0301c b\u00f4\u0309 nhi\u1ec7m va\u0300o c\u00e1c nga\u0323ch ki\u00ea\u0309m toa\u0301n vi\u00ean nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3\u00a0th\u01b0\u0323c hi\u1ec7n nhi\u1ec7m vu\u0323 ki\u00ea\u0309m toa\u0301n.<\/p>\n

Ng\u1ea1ch Ki\u1ec3m to\u00e1n vi\u00ean nh\u00e0 n\u01b0\u1edbc\u00a0<\/b>l\u00e0 t\u00ean g\u1ecdi th\u1ec3 hi\u1ec7n th\u1ee9 b\u1eadc v\u1ec1 n\u0103ng l\u1ef1c v\u00e0 tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 c\u1ee7a Ki\u1ec3m to\u00e1n vi\u00ean nh\u00e0 n\u01b0\u1edbc, bao g\u1ed3m c\u00e1c ng\u1ea1ch: Ki\u1ec3m to\u00e1n vi\u00ean, Ki\u1ec3m to\u00e1n vi\u00ean ch\u00ednh v\u00e0 Ki\u1ec3m to\u00e1n vi\u00ean cao c\u1ea5p.<\/p>\n

Ti\u00eau chu\u1ea9n chung c\u1ee7a Ki\u1ec3m to\u00e1n vi\u00ean nh\u00e0 n\u01b0\u1edbc<\/font><\/h3>\n

Ki\u1ec3m to\u00e1n vi\u00ean nh\u00e0 n\u01b0\u1edbc ph\u1ea3i ba\u0309o \u0111\u1ea3m c\u00e1c ti\u00eau chu\u1ea9n c\u1ee7a c\u00f4ng ch\u1ee9c theo qui \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c v\u00e0 c\u00e1c ti\u00eau chu\u1ea9n sau \u0111\u00e2y:<\/p>\n

1. C\u00f3 ph\u1ea9m ch\u1ea5t \u0111\u1ea1o \u0111\u1ee9c t\u1ed1t, c\u00f3 \u00fd th\u1ee9c tr\u00e1ch nhi\u1ec7m, li\u00eam khi\u1ebft, trung th\u1ef1c, kh\u00e1ch quan;<\/p>\n

2. C\u00f3 b\u1eb1ng t\u1ed1t nghi\u1ec7p \u0111\u1ea1i h\u1ecdc tr\u1edf l\u00ean thu\u1ed9c m\u1ed9t trong c\u00e1c chuy\u00ean ng\u00e0nh ki\u1ec3m to\u00e1n, k\u1ebf to\u00e1n, t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng, kinh t\u1ebf, lu\u1eadt ho\u1eb7c chuy\u00ean ng\u00e0nh kh\u00e1c c\u00f3 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n;<\/p>\n

3. \u0110\u00e3 c\u00f3 th\u1eddi gian l\u00e0m vi\u1ec7c li\u00ean t\u1ee5c t\u1eeb 05 n\u0103m tr\u1edf l\u00ean theo chuy\u00ean ng\u00e0nh \u0111\u01b0\u1ee3c \u0111\u00e0o t\u1ea1o ho\u1eb7c c\u00f3 th\u1eddi gian l\u00e0m nghi\u1ec7p v\u1ee5 ki\u1ec3m to\u00e1n \u1edf Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc t\u1eeb 03 n\u0103m tr\u1edf l\u00ean, kh\u00f4ng k\u1ec3 th\u1eddi gian t\u1eadp s\u1ef1;<\/p>\n

4. C\u00f3 ch\u1ee9ng ch\u1ec9 Ki\u1ec3m to\u00e1n vi\u00ean nh\u00e0 n\u01b0\u1edbc.<\/p>\n

Tr\u00e1ch nhi\u1ec7m c\u1ee7a Ki\u1ec3m to\u00e1n vi\u00ean nh\u00e0 n\u01b0\u1edbc<\/font><\/h3>\n

1. Th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 ki\u1ec3m to\u00e1n v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 vi\u1ec7c th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ph\u00e2n c\u00f4ng; \u0111\u01b0a ra \u00fd ki\u1ebfn \u0111\u00e1nh gi\u00e1, x\u00e1c nh\u1eadn, k\u1ebft lu\u1eadn v\u00e0 ki\u1ebfn ngh\u1ecb v\u1ec1 nh\u1eefng n\u1ed9i dung \u0111\u00e3 ki\u1ec3m to\u00e1n.<\/p>\n

2. Tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, nguy\u00ean t\u1eafc ho\u1ea1t \u0111\u1ed9ng, chu\u1ea9n m\u1ef1c, qui tr\u00ecnh, nghi\u1ec7p v\u1ee5 ki\u1ec3m to\u00e1n c\u1ee7a Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c qui \u0111\u1ecbnh kh\u00e1c c\u00f3 li\u00ean quan c\u1ee7a T\u1ed5ng Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc.<\/p>\n

3. Ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 nh\u1eefng b\u1eb1ng ch\u1ee9ng, \u0111\u00e1nh gi\u00e1, x\u00e1c nh\u1eadn, k\u1ebft lu\u1eadn v\u00e0 ki\u1ebfn ngh\u1ecb ki\u1ec3m to\u00e1n.<\/p>\n

4. Thu th\u1eadp b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n, ghi nh\u1eadn v\u00e0 l\u01b0u gi\u1eef t\u00e0i li\u1ec7u l\u00e0m vi\u1ec7c c\u1ee7a Ki\u1ec3m to\u00e1n vi\u00ean nh\u00e0 n\u01b0\u1edbc theo qui \u0111\u1ecbnh c\u1ee7a T\u1ed5ng Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc.<\/p>\n

5. Gi\u1eef b\u00ed m\u1eadt th\u00f4ng tin, t\u00e0i li\u1ec7u thu th\u1eadp \u0111\u01b0\u1ee3c trong qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n.<\/p>\n

6. Xu\u1ea5t tr\u00ecnh th\u1ebb Ki\u1ec3m to\u00e1n vi\u00ean nh\u00e0 n\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 ki\u1ec3m to\u00e1n.<\/p>\n

7. Th\u01b0\u1eddng xuy\u00ean h\u1ecdc t\u1eadp, r\u00e8n luy\u1ec7n \u0111\u1ec3 n\u00e2ng cao ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n, k\u0129 n\u0103ng v\u00e0 \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p; th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c h\u1eb1ng n\u0103m theo qui \u0111\u1ecbnh c\u1ee7a T\u1ed5ng Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc.<\/p>\n

8. B\u00e1o c\u00e1o k\u1ecbp th\u1eddi, \u0111\u1ea7y \u0111\u1ee7 v\u1edbi ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp \u0110o\u00e0n ki\u1ec3m to\u00e1n khi c\u00f3 tr\u01b0\u1eddng h\u1ee3p qui \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 28 c\u1ee7a Lu\u1eadt Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c t\u00ecnh hu\u1ed1ng kh\u00e1c l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u00ednh \u0111\u1ed9c l\u1eadp c\u1ee7a Ki\u1ec3m to\u00e1n vi\u00ean nh\u00e0 n\u01b0\u1edbc.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Lu\u1eadt Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc 2015)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Ki\u1ec3m to\u00e1n vi\u00ean nh\u00e0 n\u01b0\u1edbc l\u00e0 c\u00e1c c\u00f4ng ch\u01b0\u0301c nha\u0300 n\u01b0\u01a1\u0301c th\u01b0\u0323c hi\u00ea\u0323n nhi\u1ec7m vu\u0323 ki\u00ea\u0309m toa\u0301n. Theo \u0111\u00f3 ki\u1ec3m to\u00e1n vi\u00ean nh\u00e0 n\u01b0\u1edbc c\u00f3 nh\u1eefng ti\u00eau chu\u1ea9n v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ea7n ch\u00fa \u00fd.\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\/34259"}],"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=34259"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34259\/revisions"}],"predecessor-version":[{"id":67928,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34259\/revisions\/67928"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34259"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34259"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34259"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}