{"id":34476,"date":"2023-12-08T04:04:21","date_gmt":"2023-12-08T04:04:21","guid":{"rendered":"https:\/\/masterskills.org\/blog\/nguyen-tac-kiem-soat-principles-of-internal-control-la-gi-cac-nguyen-tac-kiem-soat-chinh.html"},"modified":"2023-12-23T20:57:11","modified_gmt":"2023-12-23T13:57:11","slug":"nguyen-tac-kiem-soat-principles-of-internal-control-la-gi-cac-nguyen-tac-kiem-soat-chinh","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/nguyen-tac-kiem-soat-principles-of-internal-control-la-gi-cac-nguyen-tac-kiem-soat-chinh.html","title":{"rendered":"Nguy\u00ean t\u1eafc ki\u1ec3m so\u00e1t (Principles\u00a0of internal\u00a0control) l\u00e0 g\u00ec? C\u00e1c nguy\u00ean t\u1eafc ki\u1ec3m so\u00e1t ch\u00ednh"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: summitbhc.com<\/i><\/p>\n<\/div>\n<\/div>\n

C\u00e1c nguy\u00ean t\u1eafc ki\u1ec3m so\u00e1t<\/font><\/h2>\n

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

C\u00e1c nguy\u00ean t\u1eafc ki\u1ec3m so\u00e1t <\/b>c\u1ee7a h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 trong ti\u1ebfng Anh l\u00e0 Principles\u00a0of internal\u00a0control<\/b>.<\/p>\n

C\u00e1c nguy\u00ean t\u1eafc c\u1ee7a ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 l\u00e0 c\u00e1c kh\u00e1i ni\u1ec7m y\u00eau c\u1ea7u qu\u1ea3n l\u00ed thi\u1ebft l\u1eadp c\u00e1c quy tr\u00ecnh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00e0i s\u1ea3n c\u1ee7a c\u00f4ng ty \u0111\u01b0\u1ee3c b\u1ea3o v\u1ec7 an to\u00e0n. N\u00f3i c\u00e1ch kh\u00e1c, \u0111\u00e2y l\u00e0 nh\u1eefng nguy\u00ean t\u1eafc qu\u1ea3n l\u00ed s\u1eed d\u1ee5ng \u0111\u1ec3 thi\u1ebft l\u1eadp c\u00e1c c\u00e1ch b\u1ea3o v\u1ec7 t\u00e0i s\u1ea3n c\u1ee7a c\u00f4ng ty.<\/p>\n

(Theo my accountingcourse.com<\/i>)<\/p>\n

C\u00e1c nguy\u00ean t\u1eafc ki\u1ec3m so\u00e1t ch\u00ednh<\/font><\/h3>\n

Nguy\u00ean t\u1eafc ph\u00e2n c\u00f4ng, ph\u00e2n nhi\u1ec7m<\/b><\/p>\n

Nguy\u00ean t\u1eafc n\u00e0y y\u00eau c\u1ea7u c\u00e1c c\u00f4ng vi\u1ec7c trong t\u1ed5 ch\u1ee9c ph\u1ea3i \u0111\u01b0\u1ee3c ph\u00e2n c\u00f4ng cho t\u1ea5t c\u1ea3 m\u1ecdi ng\u01b0\u1eddi, tr\u00e1nh t\u00ecnh tr\u1ea1ng c\u00f3 ng\u01b0\u1eddi ph\u1ea3i l\u00e0m qu\u00e1 nhi\u1ec1u so v\u1edbi ng\u01b0\u1eddi kh\u00e1c. Ph\u00e2n c\u00f4ng ph\u00e2n nhi\u1ec7m l\u00e0 nguy\u00ean t\u1eafc quan tr\u1ecdng c\u1ee7a ki\u1ec3m so\u00e1t.\u00a0<\/p>\n

Vi\u1ec7c ph\u00e2n c\u00f4ng ph\u00e2n nhi\u1ec7m r\u00f5 r\u00e0ng gi\u00fap cho m\u1ed7i th\u00e0nh vi\u00ean trong t\u1ed5 ch\u1ee9c hi\u1ec3u r\u00f5 nhi\u1ec7m v\u1ee5 c\u1ee7a m\u00ecnh v\u00e0 c\u1ee7a c\u00e1c th\u00e0nh vi\u00ean kh\u00e1c, th\u00fac \u0111\u1ea9y s\u1ef1 ph\u1ed1i h\u1ee3p v\u00e0 t\u0103ng c\u01b0\u1eddng hi\u1ec7u qu\u1ea3 c\u1ee7a vi\u1ec7c ki\u1ec3m so\u00e1t l\u1eabn nhau. N\u1ebfu nguy\u00ean t\u1eafc n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o th\u00ec \u0111\u01a1n v\u1ecb \u0111\u00f3 c\u00f3 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 kh\u00f4ng t\u1ed1t.<\/p>\n

Nguy\u00ean t\u1eafc b\u1ea5t ki\u00eam nhi\u1ec7m<\/b><\/p>\n

Nguy\u00ean t\u1eafc b\u1ea5t ki\u00eam nhi\u1ec7m y\u00eau c\u1ea7u c\u00f3 s\u1ef1 c\u00e1ch li th\u00edch h\u1ee3p v\u1ec1 tr\u00e1ch nhi\u1ec7m. Nguy\u00ean t\u1eafc n\u00e0y \u0111\u01b0\u1ee3c \u0111\u1ec1 ra \u0111\u1ec3 tr\u00e1nh c\u00e1c sai ph\u1ea1m do c\u1ed1 \u00fd. Nguy\u00ean t\u1eafc n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c tu\u00e2n th\u1ee7 trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n

– B\u1ea5t ki\u00eam nhi\u1ec7m trong vi\u1ec7c \u0111i\u1ec1u h\u00e0nh v\u00e0 tr\u00e1ch nhi\u1ec7m ghi s\u1ed5<\/p>\n

– B\u1ea5t ki\u00eam nhi\u1ec7m trong vi\u1ec7c b\u1ea3o v\u1ec7 t\u00e0i s\u1ea3n v\u00e0 k\u1ebf to\u00e1n<\/p>\n

– B\u1ea5t ki\u00eam nhi\u1ec7m trong vi\u1ec7c ph\u00ea chu\u1ea9n c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c nhi\u1ec7m v\u1ee5 \u1ea5y<\/p>\n

Nguy\u00ean t\u1eafc ph\u00ea chu\u1ea9n, u\u1ef7 quy\u1ec1n<\/b><\/p>\n

C\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c ph\u00ea chu\u1ea9n \u0111\u00fang \u0111\u1eafn m\u1edbi c\u00f3 th\u1ec3 tho\u1ea3 m\u00e3n c\u00e1c m\u1ee5c ti\u00eau ki\u1ec3m so\u00e1t. Nguy\u00ean t\u1eafc ph\u00ea chu\u1ea9n, u\u1ef7 quy\u1ec1n y\u00eau c\u1ea7u m\u1ecdi nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh \u0111\u1ec1u ph\u1ea3i \u0111\u01b0\u1ee3c c\u00e1c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea chu\u1ea9n.\u00a0<\/p>\n

Sau khi ph\u00ea chu\u1ea9n, qu\u00e1 tr\u00ecnh u\u1ef7 quy\u1ec1n \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n xu\u1ed1ng c\u1ea5p th\u1ea5p h\u01a1n. S\u1ef1 ph\u00ea chu\u1ea9n c\u00f3 th\u1ec3 chung chung ho\u1eb7c c\u1ee5 th\u1ec3. Ph\u00ea chu\u1ea9n chung chung \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00f4ng qua vi\u1ec7c Ban gi\u00e1m \u0111\u1ed1c, H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb x\u00e2y d\u1ef1ng c\u00e1c ch\u00ednh s\u00e1ch \u0111\u1ec3 nh\u00e2n vi\u00ean c\u1ea5p d\u01b0\u1edbi th\u1ef1c hi\u1ec7n trong ph\u1ea1m vi gi\u1edbi h\u1ea1n c\u1ee7a ch\u00ednh s\u00e1ch \u0111\u00f3.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Gi\u00e1o tr\u00ecnh L\u00fd thuy\u1ebft ki\u1ec3m to\u00e1n, NXB T\u00e0i ch\u00ednh)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n C\u00e1c nguy\u00ean t\u1eafc ki\u1ec3m so\u00e1t (ti\u1ebfng Anh: Principles of internal control) l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn quan tr\u1ecdng trong h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 c\u1ea7n \u0111\u01b0\u1ee3c tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t.\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\/34476"}],"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=34476"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34476\/revisions"}],"predecessor-version":[{"id":68043,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34476\/revisions\/68043"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34476"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34476"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34476"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}