{"id":34295,"date":"2023-12-08T03:56:09","date_gmt":"2023-12-08T03:56:09","guid":{"rendered":"https:\/\/masterskills.org\/blog\/phuong-phap-kiem-toan-tuan-thu-compliance-audit-method-la-gi.html"},"modified":"2023-12-23T20:56:22","modified_gmt":"2023-12-23T13:56:22","slug":"phuong-phap-kiem-toan-tuan-thu-compliance-audit-method-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/phuong-phap-kiem-toan-tuan-thu-compliance-audit-method-la-gi.html","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7 (Compliance audit method) l\u00e0 g\u00ec?"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda<\/p>\n<\/div>\n<\/div>\n

Ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7 (Compliance audit method)<\/font><\/h2>\n

\u0110\u1ecbnh ngh\u0129a<\/b><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7<\/b> trong ti\u1ebfng Anh l\u00e0 Compliance audit method<\/b>.\u00a0<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7<\/i> l\u00e0 c\u00e1c th\u1ee7 t\u1ee5c, k\u0129 thu\u1eadt ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf v\u00e0 s\u1eed d\u1ee5ng \u0111\u1ec3 thu th\u1eadp c\u00e1c b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n c\u00f3 li\u00ean quan \u0111\u1ebfn t\u00ednh th\u00edch h\u1ee3p v\u00e0 hi\u1ec7u qu\u1ea3 c\u1ee7a h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

\u0110\u1eb7c tr\u01b0ng ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7<\/font><\/h3>\n

– M\u1ecdi th\u1eed nghi\u1ec7m, ph\u00e2n t\u00edch, \u0111\u00e1nh gi\u00e1 v\u00e0 ki\u1ec3m tra \u0111\u1ec1u d\u1ef1a vao qui ch\u1ebf ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 doanh nghi\u1ec7p.\u00a0<\/p>\n

– Qui ch\u1ebf ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 doanh nghi\u1ec7p ch\u1ec9 c\u00f3 hi\u1ec7u l\u1ef1c v\u00e0 hi\u1ec7u qu\u1ea3 khi to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 doanh nghi\u1ec7p l\u00e0 m\u1ea1nh v\u00e0 hi\u1ec7u qu\u1ea3.<\/p>\n

\u0110i\u1ec1u ki\u1ec7n v\u1eadn d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7<\/font><\/h3>\n

Ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7<\/b> v\u1eadn d\u1ee5ng th\u00edch h\u1ee3p trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n:<\/p>\n

– Kh\u00e1ch h\u00e0ng ki\u1ec3m to\u00e1n l\u00e0 kh\u00e1ch h\u00e0ng truy\u1ec1n th\u1ed1ng v\u00e0 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 doanh nghi\u1ec7p ph\u1ea3i m\u1ea1nh v\u00e0 hi\u1ec7u qu\u1ea3.<\/p>\n

– \u0110\u1ed9i ng\u0169 c\u00e1n b\u1ed9 qu\u1ea3n l\u00ed c\u1ee7a doanh nghi\u1ec7p lu\u00f4n t\u1ecf ra trung th\u1ef1c, \u0111\u00e1ng tin c\u1eady.<\/p>\n

– Qua ki\u1ec3m to\u00e1n nhi\u1ec1u n\u0103m, ki\u1ec3m to\u00e1n vi\u00ean kh\u00f4ng ph\u00e1t hi\u1ec7n ra c\u00e1c d\u1ea5u v\u1ebft v\u1ec1 sai ph\u1ea1m nghi\u00eam tr\u1ecdng.<\/p>\n

Nh\u1eadn x\u00e9t<\/b><\/p>\n

– N\u1ebfu h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p m\u1ea1nh v\u00e0 hi\u1ec7u qu\u1ea3 th\u00ec r\u1ee7i ro ki\u1ec3m so\u00e1t th\u1ea5p d\u1eabn \u0111\u1ebfn c\u00f4ng vi\u1ec7c ki\u1ec3m to\u00e1n s\u1ebd thu\u1eadn l\u1ee3i, kh\u1ed1i l\u01b0\u1ee3ng ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c gi\u1ea3m nh\u1eb9.\u00a0<\/p>\n

H\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t m\u1ea1nh -> r\u1ee7i ro ki\u1ec3m so\u00e1t th\u1ea5p -> Gian l\u1eadp, sai s\u00f3t t\u1ed3n t\u1ea1i trong doanh nghi\u1ec7p s\u1ebd \u00edt.<\/p>\n

– Khi nghi\u00ean c\u1ee9u h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p, ki\u1ec3m to\u00e1n vi\u00ean c\u1ea7n tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi “Li\u1ec7u c\u00f4ng vi\u1ec7c ki\u1ec3m to\u00e1n c\u00f3 th\u1ec3 d\u1ef1a v\u00e0o h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p?”<\/p>\n

\u0110\u1ec3 tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi n\u00e0y, v\u1ec1 th\u1ef1c ch\u1ea5t ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i xem x\u00e9t m\u1ee9c \u0111\u1ed9 th\u1ecfa m\u00e3n v\u1ec1 ki\u1ec3m so\u00e1t trong t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.<\/p>\n

+ N\u1ebfu r\u1ee7i ro ki\u1ec3m so\u00e1t sau khi l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u00e0 cao -> m\u1ee9c \u0111\u1ed9 th\u1ecfa m\u00e3n v\u1ec1 ki\u1ec3m so\u00e1t th\u1ea5p -> ki\u1ec3m to\u00e1n vi\u00ean kh\u00f4ng tin t\u01b0\u1edfng v\u00e0 kh\u00f4ng th\u1ec3 d\u1ef1a v\u00e0o h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t.<\/p>\n

+ N\u1ebfu r\u1ee7i ro ki\u1ec3m so\u00e1t khi l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u00e0 th\u1ea5p -> m\u1ee9c \u0111\u1ed9 th\u1ecfa m\u00e3n v\u1ec1 ki\u1ec3m so\u00e1t c\u00f2n t\u00f9y thu\u1ed9c v\u00e0o k\u1ebft qu\u1ea3 \u0111\u00e1nh gi\u00e1 th\u1ef1c t\u1ebf hi\u1ec7u qu\u1ea3 c\u1ee7a h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t trong qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Gi\u00e1o tr\u00ecnh L\u00ed thuy\u1ebft ki\u1ec3m to\u00e1n, NXB T\u00e0i ch\u00ednh)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7 (ti\u1ebfng Anh: Compliance audit method) l\u00e0 c\u00e1c th\u1ee7 t\u1ee5c, k\u0129 thu\u1eadt ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf v\u00e0 s\u1eed d\u1ee5ng \u0111\u1ec3 thu th\u1eadp c\u00e1c b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n c\u00f3 li\u00ean quan \u0111\u1ebfn t\u00ednh th\u00edch h\u1ee3p v\u00e0 hi\u1ec7u qu\u1ea3 c\u1ee7a h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9.\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\/34295"}],"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=34295"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34295\/revisions"}],"predecessor-version":[{"id":67950,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34295\/revisions\/67950"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34295"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34295"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34295"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}