{"id":34510,"date":"2023-12-08T04:05:47","date_gmt":"2023-12-08T04:05:47","guid":{"rendered":"https:\/\/masterskills.org\/blog\/kiem-toan-nha-nuoc-state-audit-la-gi-dac-trung.html"},"modified":"2023-12-23T20:57:21","modified_gmt":"2023-12-23T13:57:21","slug":"kiem-toan-nha-nuoc-state-audit-la-gi-dac-trung","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/kiem-toan-nha-nuoc-state-audit-la-gi-dac-trung.html","title":{"rendered":"Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc (State Audit) l\u00e0 g\u00ec? \u0110\u1eb7c tr\u01b0ng"},"content":{"rendered":"
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H\u00ecnh minh ho\u1ea1 (Ngu\u1ed3n: caseware)<\/p>\n<\/div>\n<\/div>\n

Ki\u00ea\u0309m toa\u0301n Nha\u0300 nu\u031b\u01a1\u0301c<\/font><\/h2>\n

Kh\u00e1i ni\u1ec7m<\/b><\/p>\n

Ki\u00ea\u0309m toa\u0301n Nha\u0300 nu\u031b\u01a1\u0301c<\/b> trong ti\u1ebfng Anh \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 state audit.<\/b><\/p>\n

Ki\u00ea\u0309m toa\u0301n Nha\u0300 nu\u031b\u01a1\u0301c<\/b> la\u0300 h\u1eb9\u0302 th\u00f4\u0301ng b\u1ecd\u0302 ma\u0301y chuye\u0302n mo\u0302n cu\u0309a Nha\u0300 nu\u031b\u01a1\u0301c th\u01b0\u0323c hi\u1eb9\u0302n ca\u0301c ch\u01b0\u0301c na\u0306ng ki\u00ea\u0309m toa\u0301n nga\u0302n sa\u0301ch va\u0300 ta\u0300i sa\u0309n co\u0302ng.<\/p>\n

\u0110\u1eb7c tr\u01b0ng<\/font><\/h3>\n

Ki\u00ea\u0309m toa\u0301n Nha\u0300 nu\u031b\u01a1\u0301c co\u0301 m\u1ecd\u0302t s\u00f4\u0301 \u0111\u1ea1\u0306c tru\u031bng co\u031b ba\u0309n sau:<\/p>\n

Chu\u0309 th\u00ea\u0309 ki\u00ea\u0309m toa\u0301n<\/b><\/p>\n

Chu\u0309 th\u00ea\u0309 th\u01b0\u0323c hi\u1eb9\u0302n ki\u00ea\u0309m toa\u0301n nha\u0300 nu\u031b\u01a1\u0301c \u0111u\u031b\u01a1\u0323c go\u0323i la\u0300 ca\u0301c ki\u00ea\u0309m toa\u0301n vie\u0302n nha\u0300 nu\u031b\u01a1\u0301c. \u0110o\u0301 la\u0300 ca\u0301c co\u0302ng ch\u01b0\u0301c nha\u0300 nu\u031b\u01a1\u0301c \u0111u\u031b\u01a1\u0323c b\u00f4\u0309 nhi\u1eb9\u0302m va\u0300o nga\u0323ch ki\u00ea\u0309m toa\u0301n \u0111\u00ea\u0309 th\u01b0\u0323c hi\u1eb9\u0302n nhi\u1eb9\u0302m vu\u0323 ki\u00ea\u0309m toa\u0301n.\u00a0<\/p>\n

Ch\u01b0\u0301c na\u0306ng va\u0300 quy\u00ea\u0300n ha\u0323n cu\u0323 th\u00ea\u0309 cu\u0309a t\u01b0\u0300ng nga\u0300nh b\u1ea1\u0302c cu\u0303ng co\u0301 qui \u0111\u1ecbnh<\/span> cu\u0323 th\u00ea\u0309 tuy\u0300 theo t\u01b0\u0300ng nu\u031b\u01a1\u0301c song no\u0301i chung cu\u0303ng co\u0301 s\u01b0\u0323 g\u00e2\u0300n gu\u0303i gi\u01b0\u0303a ca\u0301c qu\u00f4\u0301c gia.<\/p>\n

Mo\u0302 hi\u0300nh t\u00f4\u0309 ch\u01b0\u0301c<\/b><\/p>\n

Trong quan h\u1eb9\u0302 v\u01a1\u0301i ki\u00ea\u0309m toa\u0301n vie\u0302n nha\u0300 nu\u031b\u01a1\u0301c, ki\u00ea\u0309m toa\u0301n nha\u0300 nu\u031b\u01a1\u0301c la\u0300 m\u1ecd\u0302t h\u1eb9\u0302 th\u00f4\u0301ng t\u1ea1\u0302p h\u01a1\u0323p ki\u00ea\u0309m toa\u0301n vie\u0302n na\u0300y theo m\u1ecd\u0302t tr\u1ea1\u0302t t\u01b0\u0323 xa\u0301c \u0111i\u0323nh. Trong ha\u0300ng loa\u0323t m\u00f4\u0301i lie\u0302n h\u1eb9\u0302 ph\u01b0\u0301c ta\u0323p \u0111o\u0301 \u0111a\u0303 hi\u0300nh tha\u0300nh nh\u01b0\u0303ng mo\u0302 hi\u0300nh t\u00f4\u0309 ch\u01b0\u0301c kha\u0301c nhau tuy\u0300 theo pha\u0323m vi ca\u0301c m\u00f4\u0301i lie\u0302n h\u1eb9\u0302.<\/p>\n

– Trong quan h\u1eb9\u0302 v\u01a1\u0301i b\u1ecd\u0302 ma\u0301y nha\u0300 nu\u031b\u01a1\u0301c, <\/b>ki\u00ea\u0309m toa\u0301n nha\u0300 nu\u031b\u01a1\u0301c co\u0301 th\u00ea\u0309 \u0111\u1ecd\u0302c l\u1ea1\u0302p v\u01a1\u0301i h\u1eb9\u0302 th\u00f4\u0301ng l\u1ea1\u0302p pha\u0301p va\u0300 h\u1eb9\u0302 th\u00f4\u0301ng ha\u0300nh pha\u0301p ho\u1ea1\u0306c tr\u01b0\u0323c thu\u1ecd\u0302c m\u1ecd\u0302t phi\u0301a ha\u0300nh pha\u0301p ho\u1ea1\u0306c l\u1ea1\u0302p pha\u0301p.<\/p>\n

+ Ki\u00ea\u0309m toa\u0301n nha\u0300 nu\u031b\u01a1\u0301c tr\u01b0\u0323c thu\u1ecd\u0302c co\u031b quan l\u1ea1\u0302p pha\u0301p: <\/b>V\u01a1\u0301i mo\u0302 hi\u0300nh na\u0300y, ki\u00ea\u0309m toa\u0301n nha\u0300 nu\u031b\u01a1\u0301c tr\u01a1\u0323 giu\u0301p \u0111\u0103\u0301c l\u01b0\u0323c cho Nha\u0300 nu\u031b\u01a1\u0301c kho\u0302ng chi\u0309 \u01a1\u0309 ki\u00ea\u0309m tra th\u01b0\u0323c hi\u1eb9\u0302n pha\u0301p lu\u1ea1\u0302t ma\u0300 trong ca\u0309 vi\u1eb9\u0302c soa\u0323n tha\u0309o va\u0300 xa\u0302y d\u01b0\u0323ng ca\u0301c s\u0103\u0301c lu\u1ea1\u0302t cu\u0323 th\u00ea\u0309.\u00a0<\/p>\n

Mo\u0302 hi\u0300nh na\u0300y cu\u0303ng ta\u0323o \u0111i\u00ea\u0300u ki\u1eb9\u0302n t\u00f4\u0301i \u0111a \u0111\u00ea\u0309 co\u0301 th\u00ea\u0309 \u0111\u1ecd\u0302c l\u1ea1\u0302p va\u0300 th\u01b0\u0323c hi\u1eb9\u0302n ch\u01b0\u0301c na\u0306ng pha\u0309n bi\u1eb9\u0302n \u0111\u00f4\u0301i v\u01a1\u0301i Chi\u0301nh phu\u0309, giu\u0301p Qu\u00f4\u0301c h\u1ecd\u0302i th\u01b0\u0323c thi quy\u00ea\u0300n ki\u00ea\u0309m soa\u0301t ca\u0301c hoa\u0323t \u0111\u1ecd\u0302ng ta\u0300i chi\u0301nh cu\u0309a Chi\u0301nh phu\u0309.\u00a0<\/p>\n

Tuy nhie\u0302n, mo\u0302 hi\u0300nh na\u0300y cu\u0303ng khi\u00ea\u0301n cho co\u031b quan Ki\u00ea\u0309m toa\u0301n nha\u0300 nu\u031b\u01a1\u0301c kho\u0302ng co\u0301 co\u031b h\u1ecd\u0302i ti\u00ea\u0301p xu\u0301c tr\u01b0\u0323c ti\u00ea\u0301p thu\u031b\u01a1\u0300ng xuye\u0302n v\u01a1\u0301i s\u01b0\u0323 \u0111i\u00ea\u0300u ha\u0300nh va\u0300 ca\u0301c hoa\u0323t \u0111\u1ecd\u0302ng cu\u0309a Chi\u0301nh phu\u0309, do \u0111o\u0301 co\u0301 th\u00ea\u0309 la\u0300m ch\u1ea1\u0302m \u0111i co\u0302ng ta\u0301c ki\u00ea\u0309m toa\u0301n.\u00a0<\/p>\n

+ Ki\u00ea\u0309m toa\u0301n nha\u0300 nu\u031b\u01a1\u0301c tr\u01b0\u0323c thu\u1ecd\u0302c co\u031b quan ha\u0300nh pha\u0301p:<\/b> Mo\u0302 hi\u0300nh na\u0300y giu\u0301p chi\u0301nh phu\u0309 \u0111i\u00ea\u0300u ha\u0300nh nhanh nha\u0323y qua\u0301 tri\u0300nh th\u01b0\u0323c hi\u1eb9\u0302n nga\u0302n sa\u0301ch va\u0300 ca\u0301c hoa\u0323t \u0111\u1ecd\u0302ng kha\u0301c.\u00a0<\/p>\n

Tuy nhie\u0302n, no\u0301 cu\u0303ng ha\u0323n ch\u00ea\u0301 ph\u00e2\u0300n na\u0300o ti\u0301nh \u0111\u1ecd\u0302c l\u1ea1\u0302p cu\u0309a Ki\u00ea\u0309m toa\u0301n nha\u0300 nu\u031b\u01a1\u0301c khi th\u01b0\u0323c hi\u1eb9\u0302n ch\u01b0\u0301c na\u0306ng pha\u0309n bi\u1eb9\u0302n cu\u0309a Chi\u0301nh phu\u0309.<\/p>\n

+ Ki\u00ea\u0309m toa\u0301n nha\u0300 nu\u031b\u01a1\u0301c \u0111\u1ecd\u0302c l\u1ea1\u0302p v\u01a1\u0301i ca\u0301c co\u031b quan l\u1ea1\u0302p pha\u0301p va\u0300 ha\u0300nh pha\u0301p:<\/b> Mo\u0302 hi\u0300nh na\u0300y \u0111u\u031b\u01a1\u0323c \u01b0\u0301ng du\u0323ng \u01a1\u0309 h\u00e2\u0300u h\u00ea\u0301t ca\u0301c nu\u031b\u01a1\u0301c co\u0301 n\u00ea\u0300n ki\u00ea\u0309m toa\u0301n pha\u0301t tri\u00ea\u0309n, co\u0301 nha\u0300 nu\u031b\u01a1\u0301c pha\u0301p quy\u00ea\u0300n \u0111u\u031b\u01a1\u0323c xa\u0302y d\u01b0\u0323ng co\u0301 n\u00ea\u0300n n\u00ea\u0301p nhu\u031b: Ki\u00ea\u0309m toa\u0301n nha\u0300 nu\u031b\u01a1\u0301c CHLB \u0110\u01b0\u0301c, Toa\u0300 th\u00e2\u0309m k\u00ea\u0301 cu\u0309a C\u1ecd\u0302ng hoa\u0300 Pha\u0301p,…\u00a0<\/p>\n

Nh\u01a1\u0300 \u0111o\u0301 Ki\u00ea\u0309m toa\u0301n nha\u0300 nu\u031b\u01a1\u0301c pha\u0301t huy \u0111u\u031b\u01a1\u0323c \u0111\u00e2\u0300y \u0111u\u0309 ti\u0301nh \u0111\u1ecd\u0302c l\u1ea1\u0302p trong vi\u1eb9\u0302c th\u01b0\u0323c hi\u1eb9\u0302n ca\u0301c ch\u01b0\u0301c na\u0306ng cu\u0309a mi\u0300nh.<\/p>\n

– Trong lie\u0302n h\u1eb9\u0302 n\u1ecd\u0302i b\u1ecd\u0302, <\/b>co\u031b quan ki\u00ea\u0309m toa\u0301n nha\u0300 nu\u031b\u01a1\u0301c co\u0301 th\u00ea\u0309 lie\u0302n h\u1eb9\u0302 theo chi\u00ea\u0300u do\u0323c va\u0300 theo chi\u00ea\u0300u ngang.<\/p>\n

+ Lie\u0302n h\u1eb9\u0302 ngang:<\/b> la\u0300 m\u00f4\u0301i lie\u0302n h\u1eb9\u0302 n\u1ecd\u0302i b\u1ecd\u0302 trong co\u031b quan ki\u00ea\u0309m toa\u0301n cu\u0300ng c\u00e2\u0301p.<\/p>\n

Lie\u0302n h\u1eb9\u0302 na\u0300y co\u0301 th\u00ea\u0309 tr\u01b0\u0323c tuy\u00ea\u0301n ho\u1ea1\u0306c ch\u01b0\u0301c na\u0306ng<\/p>\n

Lie\u0302n h\u1eb9\u0302 tr\u01b0\u0323c tuy\u00ea\u0301n:<\/i> Trong lie\u0302n h\u1eb9\u0302 tr\u01b0\u0323c tuy\u00ea\u0301n, T\u00f4\u0309ng ki\u00ea\u0309m toa\u0301n tru\u031b\u01a1\u0309ng (ho\u1ea1\u0306c Pho\u0301 t\u00f4\u0309ng ki\u00ea\u0309m toa\u0301n) \u0111u\u031b\u01a1\u0323c uy\u0309 nhi\u1eb9\u0302m tr\u01b0\u0323c ti\u00ea\u0301p chi\u0309 huy ca\u0301c hoa\u0323t \u0111\u1ecd\u0302ng cu\u0309a ki\u00ea\u0309m toa\u0301n nha\u0300 nu\u031b\u01a1\u0301c.\u00a0<\/p>\n

Lie\u0302n h\u1eb9\u0302 tr\u01b0\u0323c tuy\u00ea\u0301n co\u0301 \u0111i\u00ea\u0309m u\u031bu vi\u1eb9\u0302t la\u0300 \u0111a\u0309m ba\u0309o l\u1eb9\u0302nh cu\u0309a T\u00f4\u0309ng ki\u00ea\u0309m toa\u0301n tru\u031b\u01a1\u0309ng \u0111u\u031b\u01a1\u0323c chuy\u00ea\u0309n tr\u01b0\u0323c ti\u00ea\u0301p \u0111\u00ea\u0301n ca\u0301c ki\u00ea\u0309m toa\u0301n vie\u0302n, \u0111a\u0309m ba\u0309o \u0111i\u00ea\u0300u ha\u0300nh nhanh nha\u0323y va\u0300 tho\u0302ng tin ngu\u031b\u01a1\u0323c xuo\u0302i ki\u0323p th\u01a1\u0300i.\u00a0<\/p>\n

Tuy nhie\u0302n, mo\u0302 hi\u0300nh na\u0300y chi\u0309 thi\u0301ch h\u01a1\u0323p trong \u0111i\u00ea\u0300u ki\u1eb9\u0302n qui mo\u0302 ki\u00ea\u0309m toa\u0301n va\u0300 s\u00f4\u0301 lu\u031b\u01a1\u0323ng ki\u00ea\u0309m toa\u0301n vie\u0302n kho\u0302ng qua\u0301 l\u01a1\u0301n.<\/p>\n

Lie\u0302n h\u1eb9\u0302 ch\u01b0\u0301c na\u0306ng: <\/i>Trong lie\u0302n h\u1eb9\u0302 ch\u01b0\u0301c na\u0306ng, quy\u00ea\u0300n \u0111i\u00ea\u0300u ha\u0300nh co\u0302ng vi\u1eb9\u0302c \u0111u\u031b\u01a1\u0323c pha\u0302n tha\u0300nh nhi\u00ea\u0300u kh\u00f4\u0301i, m\u00f4\u0303i kh\u00f4\u0301i la\u0323i chia tha\u0300nh nhi\u00ea\u0300u c\u00e2\u0301p kha\u0301c nhau. Mo\u0302 hi\u0300nh na\u0300y thi\u0301ch h\u01a1\u0323p v\u01a1\u0301i b\u1ecd\u0302 ma\u0301y ki\u00ea\u0309m toa\u0301n co\u0301 qui mo\u0302 l\u01a1\u0301n.<\/p>\n

+ Lie\u0302n h\u1eb9\u0302 do\u0323c:<\/b> la\u0300 m\u00f4\u0301i lie\u0302n h\u1eb9\u0302 trong n\u1ecd\u0302i b\u1ecd\u0302 t\u00f4\u0309 ch\u01b0\u0301c cu\u0309a co\u031b quan Ki\u00ea\u0309m toa\u0301n nha\u0300 nu\u031b\u01a1\u0301c theo ti\u0301nh ch\u00e2\u0301t c\u00e2\u0301p b\u1ea1\u0302c,co\u031b quan ki\u00ea\u0309m toa\u0301n nha\u0300 nu\u031b\u01a1\u0301c trung u\u031bo\u031bng co\u0301 th\u00ea\u0309 co\u0301 ma\u0323ng lu\u031b\u01a1\u0301i \u01a1\u0309 t\u00e2\u0301t ca\u0309 ca\u0301c \u0111i\u0323a phu\u031bo\u031bng ho\u1ea1\u0306c \u01a1\u0309 t\u01b0\u0300ng khu v\u01b0\u0323c.<\/p>\n

Kha\u0301ch th\u00ea\u0309 ki\u00ea\u0309m toa\u0301n<\/b><\/p>\n

La\u0300 ca\u0301c \u0111o\u031bn vi\u0323, t\u00f4\u0309 ch\u01b0\u0301c, ca\u0301 nha\u0302n co\u0301 s\u01b0\u0309 du\u0323ng ngu\u00f4\u0300n v\u00f4\u0301n va\u0300 kinh phi\u0301 t\u01b0\u0300 nga\u0302n sa\u0301ch nha\u0300 nu\u031b\u01a1\u0301c bao g\u00f4\u0300m:<\/p>\n

– Ca\u0301c d\u01b0\u0323 a\u0301n, co\u0302ng tri\u0300nh do nga\u0302n sa\u0301ch \u0111\u00e2\u0300u tu\u031b<\/p>\n

– Ca\u0301c doanh nghi\u1eb9\u0302p nha\u0300 nu\u031b\u01a1\u0301c co\u0301 100% v\u00f4\u0301n nga\u0302n sa\u0301ch nha\u0300 nu\u031b\u01a1\u0301c<\/p>\n

– Ca\u0301c xi\u0301 nghi\u1eb9\u0302p co\u0302ng c\u1ecd\u0302ng thu\u1ecd\u0302c s\u01a1\u0309 h\u01b0\u0303u nha\u0300 nu\u031b\u01a1\u0301c (100% v\u00f4\u0301n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/span>)<\/p>\n

– Ca\u0301c co\u031b quan kinh t\u00ea\u0301, qua\u0309n l\u00ed cu\u0309a nha\u0300 nu\u031b\u01a1\u0301c va\u0300 ca\u0301c \u0111oa\u0300n th\u00ea\u0309 xa\u0303 h\u1ecd\u0302i.\u00a0<\/p>\n

– Ca\u0301c ca\u0301 nha\u0302n (ta\u0300i khoa\u0309n ca\u0301 nha\u0302n) co\u0301 ngu\u00f4\u0300n t\u01b0\u0300 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/span>…<\/p>\n

Loa\u0323i hi\u0300nh ki\u00ea\u0309m toa\u0301n chu\u0309 y\u00ea\u0301u<\/b><\/p>\n

Ki\u00ea\u0309m toa\u0301n nha\u0300 nu\u031b\u01a1\u0301c chu\u0309 y\u00ea\u0301u th\u01b0\u0323c hi\u1eb9\u0302n ki\u00ea\u0309m toa\u0301n ta\u0300i chi\u0301nh va\u0300 ki\u00ea\u0309m toa\u0301n hoa\u0323t \u0111\u1ecd\u0302ng.\u00a0<\/p>\n

V\u01a1\u0301i ch\u01b0\u0301c na\u0306ng, nhi\u1eb9\u0302m vu\u0323 cu\u0309a mi\u0300nh, Ki\u00ea\u0309m toa\u0301n nha\u0300 nu\u031b\u01a1\u0301c ti\u00ea\u0301n ha\u0300nh xa\u0301c minh ti\u0301nh trung th\u01b0\u0323c, \u0111u\u0301ng \u0111\u0103\u0301n cu\u0309a Ba\u0301o ca\u0301o quy\u00ea\u0301t toa\u0301n nga\u0302n sa\u0301ch nha\u0300 nu\u031b\u01a1\u0301c, chi\u0309 ra nh\u01b0\u0303ng sai pha\u0323m, b\u00e2\u0301t c\u1ea1\u0302p trong vi\u1eb9\u0302c th\u01b0\u0323c hi\u1eb9\u0302n nga\u0302n sa\u0301ch nha\u0300 nu\u031b\u01a1\u0301c<\/p>\n

V\u00e0 ki\u00ea\u0301n nghi\u0323 v\u01a1\u0301i Chi\u0301nh phu\u0309 ca\u0301c gia\u0309i pha\u0301p \u0111\u00ea\u0309 qua\u0309n l\u00ed, \u0111i\u00ea\u0300u ha\u0300nh nga\u0302n sa\u0301ch nha\u0300 nu\u031b\u01a1\u0301c phu\u0323c vu\u0323 cho pha\u0301t tri\u00ea\u0309n kinh t\u00ea\u0301 \u2013 xa\u0303 h\u1ecd\u0302i; \u0111a\u0301nh gia\u0301 hi\u1eb9\u0302u qua\u0309 va\u0300 hi\u1eb9\u0302u na\u0306ng cu\u0309a ca\u0301c chu\u031bo\u031bng tri\u0300nh, d\u01b0\u0323 a\u0301n cu\u0309a Nha\u0300 nu\u031b\u01a1\u0301c trong li\u0303nh v\u01b0\u0323c kinh t\u00ea\u0301 \u2013 nga\u0302n sa\u0301ch.<\/p>\n

M\u00f4\u0301i quan h\u1eb9\u0302 gi\u01b0\u0303a chu\u0309 th\u00ea\u0309 va\u0300 kha\u0301ch th\u00ea\u0309 ki\u00ea\u0309m toa\u0301n la\u0300 ngoa\u0323i ki\u00ea\u0309m.<\/b><\/p>\n

Ki\u00ea\u0309m toa\u0301n nha\u0300 nu\u031b\u01a1\u0301c ti\u00ea\u0301n ha\u0300nh ki\u00ea\u0309m toa\u0301n mang ti\u0301nh b\u0103\u0301t bu\u1ecd\u0302c theo k\u00ea\u0301 hoa\u0323ch ha\u0300ng na\u0306m va\u0300 kho\u0302ng \u0111u\u031b\u01a1\u0323c thu phi\u0301 ki\u00ea\u0309m toa\u0301n \u0111\u00f4\u0301i v\u01a1\u0301i ca\u0301c \u0111o\u031bn vi\u0323, t\u00f4\u0309 ch\u01b0\u0301c, ca\u0301 nha\u0302n co\u0301 s\u01b0\u0309 du\u0323ng v\u00f4\u0301n va\u0300 kinh phi\u0301 t\u01b0\u0300 nga\u0302n sa\u0301ch nha\u0300 nu\u031b\u01a1\u0301c.<\/p>\n

Gia\u0301 tri\u0323 ph\u00e1p l\u00ed<\/span> cu\u0309a ba\u0301o ca\u0301o ki\u00ea\u0309m toa\u0301n<\/b><\/p>\n

Ba\u0301o ca\u0301o ki\u00ea\u0309m toa\u0301n do ki\u00ea\u0309m toa\u0301n nha\u0300 nu\u031b\u01a1\u0301c pha\u0301t ha\u0300nh co\u0301 gia\u0301 tri\u0323 ph\u00e1p l\u00ed<\/span> cao. Ba\u0301o ca\u0301o ki\u00ea\u0309m toa\u0301n cu\u0309a Ki\u00ea\u0309m toa\u0301n Nha\u0300 nu\u031b\u01a1\u0301c phu\u0323c vu\u0323 cho Qu\u00f4\u0301c h\u1ecd\u0302i, Chi\u0301nh phu\u0309, H\u1ecd\u0302i \u0111\u00f4\u0300ng nha\u0302n da\u0302n,… xem xe\u0301t va\u0300 quy\u00ea\u0301t \u0111i\u0323nh d\u01b0\u0323 toa\u0301n nga\u0302n sa\u0301ch nha\u0300 nu\u031b\u01a1\u0301c, \u0111i\u0323a phu\u031bo\u031bng, s\u01b0\u0309 du\u0323ng trong qua\u0309n l\u00ed, \u0111i\u00ea\u0300u ha\u0300nh va\u0300 th\u01b0\u0323c thi nhi\u1eb9\u0302m vu\u0323 cu\u0309a ca\u0301c co\u031b quan nha\u0300 nu\u031b\u01a1\u0301c.\u00a0<\/p>\n

\u0110o\u031bn vi\u0323 \u0111u\u031b\u01a1\u0323c ki\u00ea\u0309m toa\u0301n se\u0303 pha\u0309i th\u01b0\u0323c hi\u1eb9\u0302n ca\u0301c k\u00ea\u0301t lu\u1ea1\u0302n, ki\u00ea\u0301n nghi\u0323 cu\u0309a Ki\u00ea\u0309m toa\u0301n Nha\u0300 nu\u031b\u01a1\u0301c \u0111\u00f4\u0301i v\u01a1\u0301i ca\u0301c sai pha\u0323m trong ba\u0301o ca\u0301o ta\u0300i chi\u0301nh va\u0300 ca\u0301c sai pha\u0323m trong vi\u1eb9\u0302c tua\u0302n thu\u0309 pha\u0301p lu\u1ea1\u0302t; th\u01b0\u0323c hi\u1eb9\u0302n ca\u0301c bi\u1eb9\u0302n pha\u0301p kh\u0103\u0301c phu\u0323c y\u00ea\u0301u ke\u0301m trong hoa\u0323t \u0111\u1ecd\u0302ng cu\u0309a \u0111o\u031bn vi\u0323 do Ki\u00ea\u0309m toa\u0301n Nha\u0300 nu\u031b\u01a1\u0301c pha\u0301t hi\u1eb9\u0302n va\u0300 ki\u00ea\u0301n nghi\u0323.\u00a0<\/p>\n

Nh\u01b0\u0303ng k\u00ea\u0301t lu\u1ea1\u0302n ki\u00ea\u0309m toa\u0301n \u0111a\u0303 \u0111u\u031b\u01a1\u0323c co\u031b quan, ngu\u031b\u01a1\u0300i co\u0301 th\u00e2\u0309m quy\u00ea\u0300n ch\u00e2\u0301p nh\u1ea1\u0302n co\u0301 gia\u0301 tri\u0323 b\u0103\u0301t bu\u1ecd\u0302c th\u01b0\u0323c hi\u1eb9\u0302n.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Ph\u00e2n lo\u1ea1i ki\u1ec3m to\u00e1n, \u0110H Kinh t\u1ebf Qu\u1ed1c d\u00e2n)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc (ti\u1ebfng Anh: State Audit) l\u00e0 h\u1ec7 th\u1ed1ng b\u1ed9 m\u00e1y chuy\u00ean m\u00f4n c\u1ee7a Nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n c\u00e1c ch\u1ee9c n\u0103ng ki\u1ec3m to\u00e1n ng\u00e2n s\u00e1ch v\u00e0 t\u00e0i s\u1ea3n c\u00f4ng.\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\/34510"}],"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=34510"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34510\/revisions"}],"predecessor-version":[{"id":68059,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34510\/revisions\/68059"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34510"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34510"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34510"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}