{"id":34480,"date":"2023-12-08T04:04:30","date_gmt":"2023-12-08T04:04:30","guid":{"rendered":"https:\/\/masterskills.org\/blog\/moi-truong-kiem-soat-control-environment-la-gi-cac-yeu-to-cua-moi-truong-kiem-soat.html"},"modified":"2023-12-23T20:57:11","modified_gmt":"2023-12-23T13:57:11","slug":"moi-truong-kiem-soat-control-environment-la-gi-cac-yeu-to-cua-moi-truong-kiem-soat","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/moi-truong-kiem-soat-control-environment-la-gi-cac-yeu-to-cua-moi-truong-kiem-soat.html","title":{"rendered":"M\u00f4i tr\u01b0\u1eddng ki\u1ec3m so\u00e1t (Control environment) l\u00e0 g\u00ec? C\u00e1c y\u1ebfu t\u1ed1 c\u1ee7a m\u00f4i tr\u01b0\u1eddng ki\u1ec3m so\u00e1t"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: vobmapping<\/i><\/p>\n<\/div>\n<\/div>\n

M\u00f4i tr\u01b0\u1eddng ki\u1ec3m so\u00e1t (Control environment)<\/font><\/h2>\n

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

M\u00f4i tr\u01b0\u1eddng ki\u1ec3m so\u00e1t<\/b> ti\u1ebfng Anh l\u00e0 Control environment<\/b>.<\/p>\n

M\u00f4i tr\u01b0\u1eddng ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a nh\u01b0 sau: “M\u00f4i tr\u01b0\u1eddng ki\u1ec3m so\u00e1t l\u00e0 nh\u1eefng nh\u1eadn th\u1ee9c, quan \u0111i\u1ec3m, s\u1ef1 quan t\u00e2m v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, Ban Gi\u00e1m \u0111\u1ed1c \u0111\u1ed1i v\u1edbi h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 vai tr\u00f2 c\u1ee7a h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 trong \u0111\u01a1n v\u1ecb”.<\/p>\n

(Theo Chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t Nam VSA 400)<\/i><\/p>\n

Nh\u1eefng y\u1ebfu t\u1ed1 c\u1ee7a m\u00f4i tr\u01b0\u1eddng ki\u1ec3m so\u00e1t<\/font><\/h3>\n

\u0110\u1eb7c th\u00f9 qu\u1ea3n l\u00ed<\/b><\/p>\n

L\u00e0 nh\u1eefng quan \u0111i\u1ec3m, phong c\u00e1ch \u0111i\u1ec1u h\u00e0nh v\u00e0 tri\u1ebft l\u00ed c\u1ee7a nh\u00e0 qu\u1ea3n l\u00ed c\u1ea5p cao \u1edf \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n. Quan \u0111i\u1ec3m ch\u1ec9 \u0111\u1ea1o kinh doanh qu\u00e1 ch\u00fa tr\u1ecdng l\u1ee3i nhu\u1eadn th\u00ec s\u1ebd l\u00e0m suy gi\u1ea3m t\u00ednh hi\u1ec7u l\u1ef1c c\u1ee7a c\u00e1c qu\u00e1 tr\u00ecnh ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9.<\/p>\n

C\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c<\/b><\/p>\n

Trong m\u1ed9t \u0111\u01a1n v\u1ecb, c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c ph\u1ea3n \u00e1nh vi\u1ec7c ph\u00e2n chia tr\u00e1ch nhi\u1ec7m, quy\u1ec1n l\u1ee3i, ngh\u0129a v\u1ee5 gi\u1eefa c\u00e1c th\u00e0nh vi\u00ean trong t\u1ed5 ch\u1ee9c c\u0169ng nh\u01b0 ch\u1ec9 m\u1ed1i quan h\u1ec7 gi\u1eefa m\u1ecdi ng\u01b0\u1eddi v\u1ec1 s\u1ef1 ph\u1ed1i h\u1ee3p, h\u1ee3p t\u00e1c, ki\u1ec3m so\u00e1t v\u00e0 chia s\u1ebb th\u00f4ng tin trong n\u1ed9i b\u1ed9 c\u1ee7a t\u1ed5 ch\u1ee9c. C\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c h\u1ee3p l\u00ed gi\u00fap cho vi\u1ec7c ki\u1ec3m so\u00e1t l\u1eabn nhau gi\u1eefa c\u00e1c th\u00e0nh vi\u00ean \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ch\u1eb7t ch\u1ebd h\u01a1n c\u0169ng nh\u01b0 gi\u00fap cho vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c ch\u1ec9 \u0111\u1ea1o \u0111i\u1ec1u h\u00e0nh c\u1ee7a nh\u00e0 qu\u1ea3n l\u00ed tr\u1edf n\u00ean th\u00f4ng su\u1ed1t.<\/p>\n

Ch\u00ednh s\u00e1ch nh\u00e2n s\u1ef1<\/b><\/p>\n

Trong ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m so\u00e1t, con ng\u01b0\u1eddi l\u00e0 y\u1ebfu t\u1ed1 quan tr\u1ecdng nh\u1ea5t do con ng\u01b0\u1eddi l\u00e0 ch\u1ee7 th\u1ec3 trong m\u1ecdi ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c. N\u1ebfu c\u00e1c th\u00e0nh vi\u00ean trong t\u1ed5 ch\u1ee9c c\u00f3 n\u0103ng l\u1ef1c v\u00e0 trung th\u1ef1c th\u00ec kh\u00f4ng c\u1ea7n thi\u1ebft ph\u1ea3i t\u1ea1o ra nhi\u1ec1u qu\u00e1 tr\u00ecnh ki\u1ec3m so\u00e1t c\u0169ng c\u00f3 th\u1ec3 \u0111\u1ea3m b\u1ea3o \u0111\u01b0\u1ee3c c\u00e1c ho\u1ea1t \u0111\u1ed9ng trong \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ed1t, \u0111\u1ea3m b\u1ea3o cho b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00e1ng tin c\u1eady. Nh\u01b0ng n\u1ebfu c\u00e1c nh\u00e2n vi\u00ean, lao \u0111\u1ed9ng trong t\u1ed5 ch\u1ee9c kh\u00f4ng \u0111\u00e1ng tin c\u1eady v\u00e0 y\u1ebfu k\u00e9m v\u1ec1 n\u0103ng l\u1ef1c th\u00ec c\u00e1c qu\u00e1 tr\u00ecnh ki\u1ec3m so\u00e1t th\u00e0nh kh\u00f4ng hi\u1ec7u qu\u1ea3.<\/p>\n

C\u00f4ng t\u00e1c k\u1ebf ho\u1ea1ch<\/b><\/p>\n

M\u1ed9t h\u1ec7 th\u1ed1ng k\u1ebf ho\u1ea1ch th\u1ed1ng nh\u1ea5t bao g\u1ed3m k\u1ebf ho\u1ea1ch s\u1ea3n xu\u1ea5t, k\u1ef9 thu\u1eadt v\u00e0 t\u00e0i ch\u00ednh. Trong \u0111\u00f3 m\u1ed9t k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh ch\u1eafc ch\u1eafc v\u00e0 \u1ed5n \u0111\u1ecbnh l\u00e0 \u0111i\u1ec1u ki\u1ec7n quan tr\u1ecdng \u0111\u1ec3 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 t\u1ed1t.<\/p>\n

B\u1ed9 ph\u1eadn ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/b><\/p>\n

B\u1ed9 ph\u1eadn n\u00e0y c\u00f3 ch\u1ee9c n\u0103ng gi\u00e1m s\u00e1t, ki\u1ec3m tra, \u0111\u00e1nh gi\u00e1 th\u01b0\u1eddng xuy\u00ean m\u1ecdi ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb. Tuy nhi\u00ean b\u1ed9 ph\u1eadn n\u00e0y ch\u1ec9 ph\u00e1t huy t\u00e1c d\u1ee5ng n\u1ebfu \u0111\u01b0\u1ee3c giao quy\u1ec1n h\u1ea1n \u0111\u1ea7y \u0111\u1ee7 v\u00e0 gi\u1eef \u0111\u01b0\u1ee3c t\u00ednh \u0111\u1ed9c l\u1eadp so v\u1edbi c\u00e1c b\u1ed9 ph\u1eadn kh\u00e1c trong \u0111\u01a1n v\u1ecb.<\/p>\n

C\u00e1c nh\u00e2n t\u1ed1 b\u00ean ngo\u00e0i<\/b><\/p>\n

C\u00e1c nh\u00e2n t\u1ed1 n\u00e0y bao g\u1ed3m: tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00ed, \u1ea3nh h\u01b0\u1edfng c\u1ee7a c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u1ee7a ch\u1ee7 n\u1ee3.<\/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 M\u00f4i tr\u01b0\u1eddng ki\u1ec3m so\u00e1t (ti\u1ebfng Anh: Control environment) l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn c\u1ee7a h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 c\u00f3 \u1ea3nh h\u01b0\u1edfng l\u1edbn \u0111\u1ebfn t\u00ednh hi\u1ec7u l\u1ef1c 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\/34480"}],"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=34480"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34480\/revisions"}],"predecessor-version":[{"id":68045,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34480\/revisions\/68045"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34480"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34480"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34480"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}