{"id":34513,"date":"2023-12-08T04:05:58","date_gmt":"2023-12-08T04:05:58","guid":{"rendered":"https:\/\/masterskills.org\/blog\/kiem-toan-lien-ket-intergrated-audit-la-gi-muc-dich.html"},"modified":"2023-12-23T20:57:21","modified_gmt":"2023-12-23T13:57:21","slug":"kiem-toan-lien-ket-intergrated-audit-la-gi-muc-dich","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/kiem-toan-lien-ket-intergrated-audit-la-gi-muc-dich.html","title":{"rendered":"Ki\u1ec3m to\u00e1n li\u00ean k\u1ebft (Intergrated audit) l\u00e0 g\u00ec? M\u1ee5c \u0111\u00edch"},"content":{"rendered":"
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H\u00ecnh minh ho\u1ea1 (Ngu\u1ed3n: trinityp3)<\/p>\n<\/div>\n<\/div>\n

Ki\u00ea\u0309m toa\u0301n lie\u0302n k\u00ea\u0301t<\/font><\/h2>\n

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

Ki\u00ea\u0309m toa\u0301n lie\u0302n k\u00ea\u0301t<\/b> trong ti\u1ebfng Anh \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 intergrated audit.<\/b><\/p>\n

Ki\u00ea\u0309m toa\u0301n lie\u0302n k\u00ea\u0301t<\/b> la\u0300 s\u01b0\u0323 sa\u0301p nh\u1ea1\u0302p gi\u01b0\u0303a ki\u00ea\u0309m toa\u0301n ta\u0300i chi\u0301nh va\u0300 ki\u00ea\u0309m toa\u0301n hoa\u0323t \u0111\u1ecd\u0302ng va\u0300 thu\u031b\u01a1\u0300ng \u0111u\u031b\u01a1\u0323c th\u01b0\u0323c hi\u1eb9\u0302n trong ca\u0301c \u0111o\u031bn vi\u0323 co\u0302ng.\u00a0<\/p>\n

Ba\u0309n ch\u00e2\u0301t cu\u0309a ki\u00ea\u0309m toa\u0301n lie\u0302n k\u00ea\u0301t la\u0300 nh\u0103\u0300m th\u00e2\u0309m \u0111i\u0323nh va\u0300 soa\u0301t xe\u0301t co\u0302ng vi\u1eb9\u0302c qua\u0309n l\u00ed ca\u0301c ngu\u00f4\u0300n ta\u0300i chi\u0301nh, nha\u0302n l\u01b0\u0323c, v\u1ea1\u0302t l\u01b0\u0323c \u0111a\u0303 u\u0309y quy\u00ea\u0300n cho ngu\u031b\u01a1\u0300i s\u01b0\u0309 du\u0323ng theo ca\u0301c mu\u0323c tie\u0302u \u0111a\u0303 \u0111\u1ea1\u0306t ra.\u00a0<\/p>\n

M\u1ee5c \u0111\u00edch ki\u1ec3m to\u00e1n<\/font><\/h3>\n

Mu\u0323c \u0111i\u0301ch cu\u0309a ki\u00ea\u0309m toa\u0301n lie\u0302n k\u00ea\u0301t hu\u031b\u01a1\u0301ng \u0111\u00ea\u0301n hai khi\u0301a ca\u0323nh:<\/p>\n

– M\u1ecd\u0302t la\u0300, <\/b>xa\u0301c minh ti\u0301nh trung th\u01b0\u0323c va\u0300 h\u01a1\u0323p l\u00ed cu\u0309a ca\u0301c tho\u0302ng tin ta\u0300i chi\u0301nh. Khi\u0301a ca\u0323nh na\u0300y g\u0103\u0301n li\u00ea\u0300n v\u01a1\u0301i ba\u0309n ch\u00e2\u0301t cu\u0309a ki\u00ea\u0309m toa\u0301n ta\u0300i chi\u0301nh.<\/p>\n

Ki\u00ea\u0309m toa\u0301n ta\u0300i chi\u0301nh<\/b> la\u0300 m\u1ecd\u0302t loa\u0323i hi\u0300nh ki\u00ea\u0309m toa\u0301n hu\u031b\u01a1\u0301ng va\u0300o vi\u1eb9\u0302c xa\u0301c minh va\u0300 ba\u0300y to\u0309 y\u0301 ki\u00ea\u0301n v\u00ea\u0300 ti\u0301nh trung th\u01b0\u0323c va\u0300 h\u01a1\u0323p l\u00ed cu\u0309a ca\u0301c tho\u0302ng tin \u0111u\u031b\u01a1\u0323c tri\u0300nh ba\u0300y tre\u0302n ba\u0309ng khai ta\u0300i chi\u0301nh do ca\u0301c ki\u00ea\u0309m toa\u0301n vie\u0302n co\u0301 tri\u0300nh \u0111\u1ecd\u0302 tu\u031bo\u031bng x\u01b0\u0301ng th\u01b0\u0323c hi\u1eb9\u0302n tre\u0302n co\u031b s\u01a1\u0309 h\u1eb9\u0302 th\u00f4\u0301ng pha\u0301p l\u00ed \u0111ang co\u0301 hi\u1eb9\u0302u l\u01b0\u0323c.<\/p>\n

– Hai la\u0300,<\/b> \u0111a\u0301nh gia\u0301 tha\u0300nh ti\u0301ch va\u0300 hi\u1eb9\u0302u qua\u0309 cu\u0309a kha\u0301ch th\u00ea\u0309 ki\u00ea\u0309m toa\u0301n, trong \u0111o\u0301 t\u1ea1\u0302p trung va\u0300o vi\u1eb9\u0302c xem xe\u0301t h\u1eb9\u0302 th\u00f4\u0301ng tho\u0302ng tin va\u0300 \u0111i\u00ea\u0300u ha\u0300nh, th\u00e2\u0309m \u0111i\u0323nh ti\u0301nh hi\u1eb9\u0302u qua\u0309 va\u0300 hi\u1eb9\u0302u na\u0306ng tre\u0302n co\u031b s\u01a1\u0309 t\u00f4\u0301i u\u031bu ho\u0301a ngu\u00f4\u0300n l\u01b0\u0323c s\u01b0\u0309 du\u0323ng. Khi\u0301a ca\u0323nh na\u0300y g\u0103\u0301n li\u00ea\u0300n v\u01a1\u0301i ba\u0309n ch\u00e2\u0301t cu\u0309a ki\u00ea\u0309m toa\u0301n hoa\u0323t \u0111\u1ecd\u0302ng.<\/p>\n

Ki\u00ea\u0309m toa\u0301n hoa\u0323t \u0111\u1ecd\u0302ng <\/b>la\u0300 m\u1ecd\u0302t loa\u0323i hi\u0300nh ki\u00ea\u0309m toa\u0301n hu\u031b\u01a1\u0301ng va\u0300o vi\u1eb9\u0302c \u0111a\u0301nh gia\u0301 ti\u0301nh hi\u1eb9\u0302u l\u01b0\u0323c cu\u0309a h\u1eb9\u0302 th\u00f4\u0301ng tho\u0302ng tin va\u0300 qua\u0309n tri\u0323 n\u1ecd\u0302i b\u1ecd\u0302, hi\u1eb9\u0302u qua\u0309 cu\u0309a hoa\u0323t \u0111\u1ecd\u0302ng va\u0300 hi\u1eb9\u0302u na\u0306ng cu\u0309a qua\u0309n l\u00ed ca\u0301c hoa\u0323t \u0111\u1ecd\u0302ng \u0111a\u0303 va\u0300 \u0111ang di\u00ea\u0303n ra trong m\u1ecd\u0302t t\u00f4\u0309 ch\u01b0\u0301c, co\u031b quan.<\/p>\n

Bi\u1ec3u hi\u1ec7n \u0111i\u1ec3n h\u00ecnh c\u1ee7a ki\u1ec3m to\u00e1n<\/font><\/h3>\n

M\u1ecd\u0302t trong nh\u01b0\u0303ng bi\u00ea\u0309u hi\u1eb9\u0302n \u0111i\u00ea\u0309n hi\u0300nh v\u00ea\u0300 ki\u00ea\u0309m toa\u0301n lie\u0302n k\u00ea\u0301t la\u0300 ca\u0301c cu\u1ecd\u0302c ki\u00ea\u0309m toa\u0301n ba\u0301o ca\u0301o quy\u00ea\u0301t toa\u0301n d\u01b0\u0323 a\u0301n ho\u1ea1\u0306c co\u0302ng tri\u0300nh xa\u0302y d\u01b0\u0323ng co\u031b ba\u0309n \u0111a\u0303 hoa\u0300n tha\u0300nh.\u00a0<\/p>\n

Vi\u0301 du\u0323 <\/b>trong cu\u1ecd\u0302c ki\u00ea\u0309m toa\u0301n ba\u0301o ca\u0301o quy\u00ea\u0301t toa\u0301n co\u0302ng tri\u0300nh d\u01b0\u0323 a\u0301n tuy\u00ea\u0301n tra\u0301nh \u0111u\u031b\u01a1\u0300ng Ha\u0300 N\u1ecd\u0302i \u2013 C\u00e2\u0300u Gie\u0303 \u0111u\u031b\u01a1\u0323c th\u01b0\u0323c hi\u1eb9\u0302n trong khoa\u0309ng th\u01a1\u0300i gian t\u01b0\u0300 na\u0306m 1998 \u0111\u00ea\u0301n na\u0306m 2002, trong ba\u0301o ca\u0301o, ki\u00ea\u0309m toa\u0301n nha\u0300 nu\u031b\u01a1\u0301c \u0111a\u0303 \u0111u\u031ba ra y\u0301 ki\u00ea\u0301n v\u00ea\u0300 ca\u0301c v\u00e2\u0301n \u0111\u00ea\u0300:\u00a0<\/p>\n

– Xa\u0301c nh\u1ea1\u0302n s\u00f4\u0301 li\u1eb9\u0302u v\u00ea\u0300 v\u00f4\u0301n \u0111\u00e2\u0300u tu\u031b co\u0302ng tri\u0300nh<\/p>\n

– Ch\u00e2\u0301p ha\u0300nh lu\u1ea1\u0302t, qui \u0111i\u0323nh v\u00ea\u0300 qua\u0309n l\u00ed<\/span> d\u01b0\u0323 a\u0301n \u0111\u00e2\u0300u tu\u031b xa\u0302y d\u01b0\u0323ng co\u0302ng tri\u0300nh, ch\u00ea\u0301 \u0111\u1ecd\u0302 k\u00ea\u0301 toa\u0301n ta\u0300i chi\u0301nh va\u0300 ca\u0301c va\u0306n ba\u0309n pha\u0301p l\u00ed<\/span> kha\u0301c co\u0301 lie\u0302n quan<\/p>\n

– Ti\u0301nh kinh t\u00ea\u0301, hi\u1eb9\u0302u qua\u0309, hi\u1eb9\u0302u l\u01b0\u0323c trong qua\u0301 tri\u0300nh th\u01b0\u0323c hi\u1eb9\u0302n d\u01b0\u0323 a\u0301n<\/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 li\u00ean k\u1ebft (ti\u1ebfng Anh: Intergrated audit) l\u00e0 s\u1ef1 s\u00e1p nh\u1eadp gi\u1eefa ki\u1ec3m to\u00e1n t\u00e0i ch\u00ednh v\u00e0 ki\u1ec3m to\u00e1n ho\u1ea1t \u0111\u1ed9ng v\u00e0 th\u01b0\u1eddng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n trong c\u00e1c \u0111\u01a1n v\u1ecb 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\/34513"}],"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=34513"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34513\/revisions"}],"predecessor-version":[{"id":68061,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34513\/revisions\/68061"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34513"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34513"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34513"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}