{"id":34484,"date":"2023-12-08T04:04:40","date_gmt":"2023-12-08T04:04:40","guid":{"rendered":"https:\/\/masterskills.org\/blog\/he-thong-kiem-soat-noi-bo-internal-control-system-la-gi-muc-dich-va-han-che.html"},"modified":"2023-12-23T20:57:11","modified_gmt":"2023-12-23T13:57:11","slug":"he-thong-kiem-soat-noi-bo-internal-control-system-la-gi-muc-dich-va-han-che","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/he-thong-kiem-soat-noi-bo-internal-control-system-la-gi-muc-dich-va-han-che.html","title":{"rendered":"H\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 (Internal control system) l\u00e0 g\u00ec? M\u1ee5c \u0111\u00edch v\u00e0 h\u1ea1n ch\u1ebf"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: enterslice.com<\/i><\/p>\n<\/div>\n<\/div>\n

H\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 (Internal control system)<\/font><\/h2>\n

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

H\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9<\/b> trong ti\u1ebfng Anh l\u00e0 Internal control system<\/b>.<\/p>\n

H\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a nh\u01b0 sau: “H\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 l\u00e0 c\u00e1c qui \u0111\u1ecbnh v\u00e0 c\u00e1c th\u1ee7 t\u1ee5c ki\u1ec3m so\u00e1t do \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng v\u00e0 \u00e1p d\u1ee5ng nh\u1eb1m b\u1ea3o \u0111\u1ea3m cho \u0111\u01a1n v\u1ecb tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 c\u00e1c qui \u0111\u1ecbnh, \u0111\u1ec3 ki\u1ec3m tra, ki\u1ec3m so\u00e1t, ng\u0103n ng\u1eeba v\u00e0 ph\u00e1t hi\u1ec7n gian l\u1eadn, sai s\u00f3t; \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh trung th\u1ef1c v\u00e0 h\u1ee3p l\u00ed; nh\u1eb1m b\u1ea3o v\u1ec7, qu\u1ea3n l\u00ed v\u00e0 s\u1eed d\u1ee5ng c\u00f3 hi\u1ec7u qu\u1ea3 t\u00e0i s\u1ea3n c\u1ee7a \u0111\u01a1n v\u1ecb. H\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 bao g\u1ed3m m\u00f4i tr\u01b0\u1eddng ki\u1ec3m so\u00e1t, h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n v\u00e0 c\u00e1c th\u1ee7 t\u1ee5c ki\u1ec3m so\u00e1t”.<\/p>\n

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

M\u1ee5c \u0111\u00edch c\u1ee7a c\u00e1c nh\u00e0 qu\u1ea3n l\u00ed v\u1edbi h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9<\/font><\/h3>\n

C\u00e1c nh\u00e0 qu\u1ea3n l\u00ed khi thi\u1ebft l\u1eadp v\u00e0 v\u1eadn h\u00e0nh h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 th\u00f4ng th\u01b0\u1eddng c\u00f3 nh\u1eefng m\u1ee5c \u0111\u00edch sau<\/b>:<\/p>\n

– T\u0103ng c\u01b0\u1eddng hi\u1ec7u l\u1ef1c trong \u0111i\u1ec1u h\u00e0nh v\u00e0 hi\u1ec7u qu\u1ea3 v\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng ngu\u1ed3n l\u1ef1c trong \u0111\u01a1n v\u1ecb.<\/p>\n

– Th\u00fac \u0111\u1ea9y vi\u1ec7c tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb.<\/p>\n

– B\u1ea3o v\u1ec7 th\u00f4ng tin, s\u1ed5 s\u00e1ch, t\u00e0i s\u1ea3n c\u1ee7a \u0111\u01a1n v\u1ecb.<\/p>\n

– Cung c\u1ea5p th\u00f4ng tin \u0111\u00e1ng tin c\u1eady v\u00e0 l\u1eadp \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh trung th\u1ef1c v\u00e0 h\u1ee3p l\u00ed.<\/p>\n

H\u1ea1n ch\u1ebf c\u1ee7a h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9<\/font><\/h4>\n

– H\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 kh\u00f4ng \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp t\u1ed1i \u01b0u do gi\u1edbi h\u1ea1n v\u1ec1 chi ph\u00ed.<\/p>\n

– C\u00e1c th\u1ee7 t\u1ee5c ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 \u0111\u01b0\u1ee3c ti\u1ebft k\u1ebf cho c\u00e1c nghi\u1ec7p v\u1ee5 th\u01b0\u1eddng xuy\u00ean, nh\u01b0ng nh\u1eefng sai s\u00f3t v\u00e0 gian l\u1eadn x\u1ea3y ra th\u01b0\u1eddng thu\u1ed9c v\u1ec1 c\u00e1c nghi\u1ec7p v\u1ee5 kh\u00f4ng th\u01b0\u1eddng xuy\u00ean.<\/p>\n

– H\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t kh\u00f4ng ph\u00e1t huy t\u00e1c d\u1ee5ng do c\u00f3 s\u1ef1 th\u00f4ng \u0111\u1ed3ng c\u1ee7a c\u00e1c nh\u00e2n vi\u00ean, c\u00e1c nh\u00e0 qu\u1ea3n l\u00ed trong c\u00f4ng ty c\u0169ng nh\u01b0 th\u00f4ng \u0111\u1ed3ng v\u1edbi b\u00ean th\u1ee9 ba.<\/p>\n

– Ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n ki\u1ec3m so\u00e1t c\u00f3 th\u1ec3 l\u1ea1m quy\u1ec1n. <\/p>\n

– C\u00e1c th\u1ee7 t\u1ee5c ki\u1ec3m so\u00e1t kh\u00f4ng \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt \u0111\u1ea7y \u0111\u1ee7, l\u1ea1c h\u1eadu, c\u00e1c th\u1ee7 t\u1ee5c ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c tr\u1ea1ng c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

– Ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n ki\u1ec3m so\u00e1t kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u00fang nhi\u1ec7m v\u1ee5 c\u1ee7a m\u00ecnh do s\u01a1 su\u1ea5t ho\u1eb7c thi\u1ebfu ch\u00fa \u00fd, do kh\u00f4ng n\u1eafm v\u1eefng nhi\u1ec7m v\u1ee5 c\u1ee7a m\u00ecnh.<\/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 H\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 (ti\u1ebfng Anh: Internal control system) c\u00f3 \u00fd ngh\u0129a quan tr\u1ecdng \u0111\u1ed1i v\u1edbi b\u1ea3n th\u00e2n m\u1ed7i \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n. Tuy v\u1eady, h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 lu\u00f4n t\u1ed3n t\u1ea1i nh\u1eefng h\u1ea1n ch\u1ebf c\u1ed1 h\u1eefu c\u1ea7n \u0111\u01b0\u1ee3c nh\u1eadn bi\u1ebft.\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\/34484"}],"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=34484"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34484\/revisions"}],"predecessor-version":[{"id":68047,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34484\/revisions\/68047"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34484"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34484"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34484"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}