{"id":34340,"date":"2023-12-08T03:58:48","date_gmt":"2023-12-08T03:58:48","guid":{"rendered":"https:\/\/masterskills.org\/blog\/rui-ro-kiem-soat-control-risk-la-gi-cac-yeu-to-anh-huong-den-rui-ro-kiem-soat.html"},"modified":"2023-12-23T20:56:46","modified_gmt":"2023-12-23T13:56:46","slug":"rui-ro-kiem-soat-control-risk-la-gi-cac-yeu-to-anh-huong-den-rui-ro-kiem-soat","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/rui-ro-kiem-soat-control-risk-la-gi-cac-yeu-to-anh-huong-den-rui-ro-kiem-soat.html","title":{"rendered":"R\u1ee7i ro ki\u1ec3m so\u00e1t (Control risk) l\u00e0 g\u00ec? C\u00e1c y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn r\u1ee7i ro ki\u1ec3m so\u00e1t"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda<\/p>\n<\/div>\n<\/div>\n

R\u1ee7i ro ki\u1ec3m so\u00e1t (Control risk)<\/font><\/h2>\n

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

R\u1ee7i ro ki\u1ec3m so\u00e1t<\/b> trong ti\u1ebfng Anh l\u00e0 Control risk<\/b>. R\u1ee7i ro ki\u1ec3m so\u00e1t <\/i>l\u00e0 r\u1ee7i ro x\u1ea3y ra sai s\u00f3t tr\u1ecdng y\u1ebfu trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi t\u00ednh ri\u00eang r\u1ebd ho\u1eb7c t\u00ednh g\u1ed9p m\u00e0 h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n v\u00e0 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 kh\u00f4ng ng\u0103n ng\u1eeba h\u1ebft ho\u1eb7c kh\u00f4ng ph\u00e1t hi\u1ec7n v\u00e0 s\u1eeda ch\u1eefa k\u1ecbp th\u1eddi.<\/p>\n

C\u00f3 th\u1ec3 hi\u1ec3u theo c\u00e1ch \u0111\u01a1n gi\u1ea3n:<\/p>\n

R\u1ee7i ro ki\u1ec3m so\u00e1t<\/b> l\u00e0 s\u1ef1 t\u1ed3n t\u1ea1i sai s\u00f3t tr\u1ecdng y\u1ebfu m\u00e0 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 kh\u00f4ng ph\u00e1t hi\u1ec7n v\u00e0 ng\u0103n ch\u1eb7n k\u1ecbp th\u1eddi.<\/p>\n

C\u00e1c y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn r\u1ee7i ro ki\u1ec3m so\u00e1t<\/font><\/h3>\n

+ T\u00ednh ch\u1ea5t m\u1edbi m\u1ebb v\u00e0 ph\u1ee9c t\u1ea1p c\u1ee7a c\u00e1c lo\u1ea1i giao d\u1ecbch<\/p>\n

+ Kh\u1ed1i l\u01b0\u1ee3ng v\u00e0 c\u01b0\u1eddng \u0111\u1ed9 c\u1ee7a giao d\u1ecbch (nhi\u1ec1u hay \u00edt, m\u1ea1nh hay y\u1ebfu).<\/p>\n

+ S\u1ed1 l\u01b0\u1ee3ng v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng c\u1ee7a h\u1ec7 th\u1ed1ng nh\u00e2n l\u1ef1c tham gia ki\u1ec3m so\u00e1t trong doanh nghi\u1ec7p.<\/p>\n

+ T\u00ednh hi\u1ec7u l\u1ef1c, h\u1ee3p l\u00ed v\u00e0 hi\u1ec7u qu\u1ea3 c\u1ee7a c\u00e1c th\u1ee7 t\u1ee5c ki\u1ec3m so\u00e1t v\u00e0 tr\u00ecnh t\u1ef1 ki\u1ec3m so\u00e1t trong doanh nghi\u1ec7p.<\/p>\n

+ T\u00ednh khoa h\u1ecdc, th\u00edch h\u1ee3p v\u00e0 hi\u1ec7u qu\u1ea3 c\u1ee7a h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 nh\u01b0: vi\u1ec7c s\u1eafp x\u1ebfp ph\u00e2n c\u00f4ng \u0111\u00fang ng\u01b0\u1eddi \u0111\u00fang vi\u1ec7c, b\u1ed1 tr\u00ed s\u1eed d\u1ee5ng m\u1ed9t c\u00e1ch t\u1ed1i \u01b0u c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n, thi\u1ebft b\u1ecb k\u1ebft h\u1ee3p v\u1edbi con ng\u01b0\u1eddi trong qu\u00e1 tr\u00ecnh ki\u1ec3m so\u00e1t…<\/p>\n

\u0110\u00e1nh gi\u00e1 r\u1ee7i ro ki\u1ec3m so\u00e1t<\/font><\/h3>\n

Vi\u1ec7c \u0111\u00e1nh gi\u00e1 r\u1ee7i ro ki\u1ec3m so\u00e1t th\u1ef1c ch\u1ea5t l\u00e0 vi\u1ec7c \u0111\u00e1nh gi\u00e1 v\u1ec1 t\u00ednh hi\u1ec7u l\u1ef1c, hi\u1ec7u qu\u1ea3 c\u1ee7a h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n v\u00e0 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 trong doanh nghi\u1ec7p c\u00f3 \u0111\u1ee7 kh\u1ea3 n\u0103ng ng\u0103n ch\u1eb7n, ph\u00e1t hi\u1ec7n v\u00e0 x\u1eed l\u00ed k\u1ecbp th\u1eddi c\u00e1c gian l\u1eadn, sai s\u00f3t tr\u1ecdng y\u1ebfu x\u1ea3y ra trong doanh nghi\u1ec7p m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady hay kh\u00f4ng.<\/p>\n

Ki\u1ec3m to\u00e1n vi\u00ean (KTV) c\u00f3 th\u1ec3 \u0111\u00e1nh gi\u00e1 r\u1ee7i ro ki\u1ec3m so\u00e1t l\u00e0 cao \u0111\u1ed1i v\u1edbi c\u01a1 s\u1edf d\u1eabn li\u1ec7u c\u1ee7a BCTC trong tr\u01b0\u1eddng h\u1ee3p:<\/p>\n

– H\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n va h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 v\u00e0 kh\u00f4ng hi\u1ec7u qu\u1ea3.<\/p>\n

– KTV kh\u00f4ng c\u00f3 \u0111\u01b0\u1ee3c \u0111\u1ea7y \u0111\u1ee7 c\u01a1 s\u1edf \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 s\u1ef1 th\u00edch h\u1ee3p, \u0111\u1ea7y \u0111\u1ee7 v\u00e0 hi\u1ec7u qu\u1ea3 c\u1ee7a h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n v\u00e0 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 doanh nghi\u1ec7p.<\/p>\n

Ng\u01b0\u1ee3c l\u1ea1i, KTV c\u00f3 \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u00e0 c\u00f3 k\u1ebf ho\u1ea1ch \u0111\u1ec3 th\u1eed nghi\u1ec7m v\u1ec1 ki\u1ec3m so\u00e1t nh\u1eb1m kh\u1eb3ng \u0111\u1ecbnh vi\u1ec7c \u0111\u00e1nh gi\u00e1 r\u1ee7i ro ki\u1ec3m so\u00e1t c\u1ee7a m\u00ecnh.<\/p>\n

– KTV c\u00f3 \u0111\u1ea7y \u0111\u1ee7 b\u1eb1ng ch\u1ee9ng v\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 k\u1ebft lu\u1eadn h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n v\u00e0 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p l\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c, hi\u1ec7u qu\u1ea3.<\/p>\n

T\u1ee9c l\u00e0 h\u1ec7 th\u1ed1ng n\u00e0y c\u00f3 kh\u1ea3 n\u0103ng ng\u0103n ng\u1eeba, ph\u00e1t hi\u1ec7n v\u00e0 x\u1eed l\u00ed k\u1ecbp th\u1eddi c\u00e1c gian l\u1eadn, sai s\u00f3t tr\u1ecdng y\u1ebfu trong doanh nghi\u1ec7p.<\/p>\n

\u00dd ngh\u0129a nghi\u00ean c\u1ee9u r\u1ee7i ro ki\u1ec3m so\u00e1t<\/font><\/h3>\n

– Xem x\u00e9t nh\u1eefng nh\u00e2n t\u1ed1 c\u00f3 kh\u1ea3 n\u0103ng g\u00e2y ra sai ph\u1ea1m tr\u1ecdng y\u1ebfu.<\/p>\n

– X\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ph\u1ea1m vi ki\u1ec3m to\u00e1n c\u1ea7n thi\u1ebft \u0111\u1ed1i v\u1edbi nh\u1eefng sai s\u00f3t tr\u1ecdng y\u1ebfu c\u00f3 th\u1ec3 t\u1ed3n t\u1ea1i trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n

– X\u00e1c \u0111\u1ecbnh, l\u1ef1a ch\u1ecdn v\u00e0 x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n c\u01a1 b\u1ea3n th\u00edch h\u1ee3p v\u1ec1 ph\u1ea1m vi, qui m\u00f4 v\u00e0 th\u1eddi gian v\u1eadn d\u1ee5ng c\u00e1c th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n.<\/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>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n R\u1ee7i ro ki\u1ec3m so\u00e1t (ti\u1ebfng Anh: Control risk) l\u00e0 s\u1ef1 t\u1ed3n t\u1ea1i sai s\u00f3t tr\u1ecdng y\u1ebfu m\u00e0 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 kh\u00f4ng ph\u00e1t hi\u1ec7n v\u00e0 ng\u0103n ch\u1eb7n k\u1ecbp th\u1eddi.\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\/34340"}],"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=34340"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34340\/revisions"}],"predecessor-version":[{"id":67976,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34340\/revisions\/67976"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34340"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34340"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34340"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}