{"id":34263,"date":"2023-12-08T03:54:35","date_gmt":"2023-12-08T03:54:35","guid":{"rendered":"https:\/\/masterskills.org\/blog\/kiem-toan-xa-hoi-social-audit-la-gi-pham-vi-cua-kiem-toan-xa-hoi.html"},"modified":"2023-12-23T20:56:20","modified_gmt":"2023-12-23T13:56:20","slug":"kiem-toan-xa-hoi-social-audit-la-gi-pham-vi-cua-kiem-toan-xa-hoi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/kiem-toan-xa-hoi-social-audit-la-gi-pham-vi-cua-kiem-toan-xa-hoi.html","title":{"rendered":"Ki\u1ec3m to\u00e1n x\u00e3 h\u1ed9i (Social Audit) l\u00e0 g\u00ec? Ph\u1ea1m vi c\u1ee7a ki\u1ec3m to\u00e1n x\u00e3 h\u1ed9i"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda<\/i><\/p>\n<\/div>\n<\/div>\n

Ki\u1ec3m to\u00e1n x\u00e3 h\u1ed9i<\/font><\/h2>\n

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

Ki\u1ec3m to\u00e1n x\u00e3 h\u1ed9i <\/b>trong ti\u1ebfng Anh l\u00e0\u00a0Social Audit.<\/b><\/p>\n

Ki\u1ec3m to\u00e1n x\u00e3 h\u1ed9i<\/i> l\u00e0 s\u1ef1 \u0111\u00e1nh gi\u00e1 ch\u00ednh th\u1ee9c v\u1ec1 n\u1ed7 l\u1ef1c, th\u1ee7 t\u1ee5c v\u00e0 qui t\u1eafc \u1ee9ng x\u1eed c\u1ee7a c\u00f4ng ty v\u1ec1\u00a0tr\u00e1ch nhi\u1ec7m x\u00e3 h\u1ed9i\u00a0v\u00e0 t\u00e1c \u0111\u1ed9ng c\u1ee7a c\u00f4ng ty \u0111\u1ed1i v\u1edbi x\u00e3 h\u1ed9i. Ki\u1ec3m to\u00e1n x\u00e3 h\u1ed9i <\/i>l\u00e0 ho\u1ea1t \u0111\u1ed9ng \u0111\u00e1nh gi\u00e1 v\u1ec1 ti\u1ebfn \u0111\u1ed9 v\u1ec1 th\u1ef1c hi\u1ec7n c\u00e1c m\u1ee5c ti\u00eau v\u1ec1\u00a0tr\u00e1ch nhi\u1ec7m x\u00e3 h\u1ed9i c\u1ee7a c\u00f4ng ty.<\/p>\n

Theo l\u00ed t\u01b0\u1edfng, c\u00e1c c\u00f4ng ty \u0111\u1eb7t m\u1ee5c ti\u00eau \u0111\u1ea1t \u0111\u01b0\u1ee3c s\u1ef1 c\u00e2n b\u1eb1ng gi\u1eefa l\u1ee3i nhu\u1eadn v\u00e0 tr\u00e1ch nhi\u1ec7m x\u00e3 h\u1ed9i. Ki\u1ec3m to\u00e1n x\u00e3 h\u1ed9i <\/i>l\u00e0 m\u1ed9t cu\u1ed9c ki\u1ec3m tra n\u1ed9i b\u1ed9 v\u1ec1 c\u00e1ch m\u1ed9t doanh nghi\u1ec7p g\u00e2y \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn x\u00e3 h\u1ed9i. Vi\u1ec7c ki\u1ec3m to\u00e1n gi\u00fap c\u00e1c c\u00f4ng ty x\u00e1c \u0111\u1ecbnh xem h\u1ecd c\u00f3 \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ee5c ti\u00eau hay kh\u00f4ng.<\/p>\n

Ki\u1ec3m to\u00e1n x\u00e3 h\u1ed9i <\/i>\u0111\u00f3ng vai tr\u00f2 l\u00e0 c\u00e1ch \u0111\u1ec3 doanh nghi\u1ec7p xem x\u00e9t li\u1ec7u c\u00e1c h\u00e0nh \u0111\u1ed9ng n\u00f3 \u0111ang th\u1ef1c hi\u1ec7n \u0111ang \u0111\u01b0\u1ee3c c\u00f4ng ch\u00fang \u0111\u00f3n nh\u1eadn t\u00edch c\u1ef1c hay ti\u00eau c\u1ef1c v\u00e0 g\u1eafn k\u1ebft th\u00f4ng tin \u0111\u00f3 v\u1edbi h\u00ecnh \u1ea3nh chung c\u1ee7a c\u00f4ng ty.<\/p>\n

Trong th\u1eddi \u0111\u1ea1i c\u1ee7a tr\u00e1ch nhi\u1ec7m x\u00e3 h\u1ed9i c\u1ee7a c\u00f4ng ty, c\u00e1c t\u1eadp \u0111o\u00e0n th\u01b0\u1eddng \u0111\u01b0\u1ee3c k\u1ef3 v\u1ecdng s\u1ebd mang l\u1ea1i gi\u00e1 tr\u1ecb cho ng\u01b0\u1eddi ti\u00eau d\u00f9ng v\u00e0 c\u1ed5 \u0111\u00f4ng c\u0169ng nh\u01b0 \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau chu\u1ea9n m\u00f4i tr\u01b0\u1eddng v\u00e0 x\u00e3 h\u1ed9i. Ki\u1ec3m to\u00e1n x\u00e3 h\u1ed9i<\/i> c\u00f3 th\u1ec3 gi\u00fap c\u00e1c c\u00f4ng ty t\u1ea1o ra, c\u1ea3i thi\u1ec7n v\u00e0 duy tr\u00ec h\u00ecnh \u1ea3nh\u00a0quan h\u1ec7 c\u00f4ng ch\u00fang\u00a0t\u00edch c\u1ef1c.\u00a0<\/p>\n

\u0110\u1ed1i v\u1edbi nhi\u1ec1u c\u00f4ng ty, nh\u1eadn th\u1ee9c c\u1ed9ng \u0111\u1ed3ng t\u1ed1t gi\u00fap th\u00fac \u0111\u1ea9y h\u00ecnh \u1ea3nh t\u00edch c\u1ef1c v\u1ec1 c\u00f4ng ty v\u00e0 cu\u1ed1i c\u00f9ng gi\u1ea3m t\u00e1c \u0111\u1ed9ng ti\u00eau c\u1ef1c \u0111\u1ebfn thu nh\u1eadp t\u1eeb c\u00e1c th\u00f4ng tin x\u1ea5u.<\/p>\n

Ph\u1ea1m vi c\u1ee7a ki\u1ec3m to\u00e1n x\u00e3 h\u1ed9i<\/font><\/h3>\n

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Ph\u1ea1m vi c\u1ee7a c\u00e1c cu\u1ed9c\u00a0ki\u1ec3m to\u00e1n x\u00e3 h\u1ed9i<\/i> c\u00f3 th\u1ec3 kh\u00e1c nhau. C\u00e1c \u0111\u00e1nh gi\u00e1 c\u00f3 th\u1ec3 bao g\u1ed3m tr\u00e1ch nhi\u1ec7m x\u00e3 h\u1ed9i v\u00e0 c\u00f4ng c\u1ed9ng, v\u00e0 c\u00e1ch c\u00f4ng ty \u0111\u1ed1i x\u1eed v\u1edbi nh\u00e2n vi\u00ean. M\u1ed9t s\u1ed1 m\u1ee5c v\u00e0 ch\u1ee7 \u0111\u1ec1 trong ki\u1ec3m to\u00e1n x\u00e3 h\u1ed9i<\/i> bao g\u1ed3m:<\/p>\n

– T\u00e1c \u0111\u1ed9ng m\u00f4i tr\u01b0\u1eddng b\u1edfi ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00f4ng ty<\/p>\n

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– M\u1ee9c minh b\u1ea1ch trong c\u00e1c b\u00e1o c\u00e1o v\u1ec1 b\u1ea5t k\u00ec v\u1ea5n \u0111\u1ec1 n\u00e0o c\u00f3 li\u00ean quan \u0111\u1ebfn \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn – c\u00f4ng ch\u00fang ho\u1eb7c m\u00f4i tr\u01b0\u1eddng<\/p>\n

– Minh b\u1ea1ch trong k\u1ebf to\u00e1n v\u00e0 t\u00e0i ch\u00ednh<\/p>\n

– Ph\u00e1t tri\u1ec3n c\u1ed9ng \u0111\u1ed3ng v\u00e0 \u0111\u00f3ng g\u00f3p t\u00e0i ch\u00ednh<\/p>\n

– Ho\u1ea1t \u0111\u1ed9ng t\u1eeb thi\u1ec7n<\/p>\n

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– Ho\u1ea1t \u0111\u1ed9ng t\u00ecnh nguy\u1ec7n c\u1ee7a nh\u00e2n vi\u00ean<\/p>\n

– M\u1ee9c s\u1eed d\u1ee5ng n\u0103ng l\u01b0\u1ee3ng<\/p>\n

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– M\u00f4i tr\u01b0\u1eddng l\u00e0m vi\u1ec7c: an to\u00e0n, kh\u00f4ng b\u1ecb qu\u1ea5y r\u1ed1i v\u00e0 c\u01a1 h\u1ed9i \u0111\u01b0\u1ee3c \u0111\u1ed1i x\u1eed b\u00ecnh \u0111\u1eb3ng<\/p>\n

– L\u01b0\u01a1ng v\u00e0 ph\u00fac l\u1ee3i c\u1ee7a nh\u00e2n vi\u00ean<\/p>\n

– \u0110a d\u1ea1ng\u00a0<\/p>\n

Kh\u00f4ng c\u00f3 ti\u00eau chu\u1ea9n b\u1eaft bu\u1ed9c n\u00e0o cho c\u00e1c m\u1ee5c \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 trong ki\u1ec3m to\u00e1n x\u00e3 h\u1ed9i. Ki\u1ec3m to\u00e1n x\u00e3 h\u1ed9i<\/i> l\u00e0 kh\u00f4ng b\u1eaft bu\u1ed9c, c\u00f3 ngh\u0129a l\u00e0 c\u00e1c c\u00f4ng ty c\u00f3 th\u1ec3 ch\u1ecdn c\u00f4ng b\u1ed1 k\u1ebft qu\u1ea3 c\u00f4ng khai hay ch\u1ec9 s\u1eed d\u1ee5ng ch\u00fang trong n\u1ed9i b\u1ed9.<\/p>\n

T\u00ednh linh ho\u1ea1t xung quanh ki\u1ec3m to\u00e1n x\u00e3 h\u1ed9i<\/b> c<\/i>ho ph\u00e9p c\u00e1c c\u00f4ng ty c\u00f3 kh\u1ea3 n\u0103ng m\u1edf r\u1ed9ng ho\u1eb7c thu h\u1eb9p ph\u1ea1m vi ki\u1ec3m to\u00e1n t\u00f9y theo m\u1ee5c ti\u00eau c\u1ee7a h\u1ecd. M\u1ed9t c\u00f4ng ty A c\u00f3 th\u1ec3 mu\u1ed1n hi\u1ec3u r\u00f5 t\u00e1c \u0111\u1ed9ng c\u1ee7a n\u00f3 \u0111\u1ed1i v\u1edbi m\u1ed9t th\u1ecb tr\u1ea5n ho\u1eb7c th\u00e0nh ph\u1ed1 c\u1ee5 th\u1ec3, c\u00f2n c\u00f4ng ty B c\u00f3 th\u1ec3 ch\u1ecdn m\u1edf r\u1ed9ng ph\u1ea1m vi ki\u1ec3m to\u00e1n tr\u00ean to\u00e0n b\u1ed9 ti\u1ec3u bang, qu\u1ed1c gia ho\u1eb7c tr\u00ean to\u00e0n c\u1ea7u.<\/p>\n

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

\n Ki\u1ec3m to\u00e1n x\u00e3 h\u1ed9i (ti\u1ebfng Anh: Social Audit) l\u00e0 s\u1ef1 \u0111\u00e1nh gi\u00e1 ch\u00ednh th\u1ee9c v\u1ec1 n\u1ed7 l\u1ef1c, th\u1ee7 t\u1ee5c v\u00e0 qui t\u1eafc \u1ee9ng x\u1eed c\u1ee7a c\u00f4ng ty v\u1ec1 tr\u00e1ch nhi\u1ec7m x\u00e3 h\u1ed9i v\u00e0 t\u00e1c \u0111\u1ed9ng c\u1ee7a c\u00f4ng ty \u0111\u1ed1i v\u1edbi x\u00e3 h\u1ed9i.\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\/34263"}],"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=34263"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34263\/revisions"}],"predecessor-version":[{"id":67931,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34263\/revisions\/67931"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34263"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34263"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34263"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}