{"id":34535,"date":"2023-12-08T04:06:59","date_gmt":"2023-12-08T04:06:59","guid":{"rendered":"https:\/\/masterskills.org\/blog\/hoat-dong-kiem-soat-noi-bo-internal-control-activities-la-gi-qua-trinh-kiem-soat.html"},"modified":"2023-12-23T20:57:23","modified_gmt":"2023-12-23T13:57:23","slug":"hoat-dong-kiem-soat-noi-bo-internal-control-activities-la-gi-qua-trinh-kiem-soat","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/hoat-dong-kiem-soat-noi-bo-internal-control-activities-la-gi-qua-trinh-kiem-soat.html","title":{"rendered":"Ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 (Internal control activities) l\u00e0 g\u00ec? Qu\u00e1 tr\u00ecnh ki\u1ec3m so\u00e1t"},"content":{"rendered":"
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H\u00ecnh minh ho\u1ea1 (Ngu\u1ed3n: amcham)<\/p>\n<\/div>\n<\/div>\n

Ho\u1ea1t \u0111\u1ed9ng ki\u00ea\u0309m soa\u0301t n\u1ecd\u0302i b\u1ecd\u0302\u00a0<\/font><\/h2>\n

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

Ho\u1ea1t \u0111\u1ed9ng ki\u00ea\u0309m soa\u0301t n\u1ecd\u0302i b\u1ecd\u0302<\/b> trong ti\u1ebfng Anh \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 internal control activities.<\/b><\/p>\n

Ho\u1ea1t \u0111\u1ed9ng ki\u00ea\u0309m soa\u0301t n\u1ecd\u0302i b\u1ecd\u0302<\/b> la\u0300 m\u1ecd\u0302t qua\u0301 tri\u0300nh chi\u0323u a\u0309nh hu\u031b\u01a1\u0309ng b\u01a1\u0309i h\u1ecd\u0302i \u0111\u00f4\u0300ng gia\u0301m \u0111\u00f4\u0301c, ban qua\u0309n tri\u0323 va\u0300 nh\u01b0\u0303ng ca\u0301 nha\u0302n lie\u0302n quan, \u0111u\u031b\u01a1\u0323c thi\u00ea\u0301t k\u00ea\u0301 nh\u0103\u0300m \u0111a\u0309m ba\u0309o \u0111a\u0323t \u0111u\u031b\u01a1\u0323c nh\u01b0\u0303ng mu\u0323c tie\u0302u: \u0111\u1ecd\u0302 tin c\u1ea1\u0302y cu\u0309a ca\u0301c tho\u0302ng tin ba\u0301o ca\u0301o; th\u01b0\u0323c hi\u1eb9\u0302n ca\u0301c ch\u00ea\u0301 \u0111\u1ecd\u0302 ph\u00e1p l\u00ed<\/span> va\u0300 nh\u01b0\u0303ng qui \u0111\u1ecbnh<\/span>; hi\u1eb9\u0302u na\u0306ng va\u0300 hi\u1eb9\u0302u qua\u0309 cu\u0309a hoa\u0323t \u0111\u1ecd\u0302ng va\u0300 ba\u0309o v\u1eb9\u0302 ta\u0300i sa\u0309n.<\/p>\n

Ba\u0309o v\u1eb9\u0302 an toa\u0300n ca\u0301c ta\u0300i sa\u0309n bao g\u00f4\u0300m nh\u01b0\u0303ng hoa\u0323t \u0111\u1ecd\u0302ng ki\u00ea\u0309m soa\u0301t \u0111u\u031b\u01a1\u0323c thi\u00ea\u0301t k\u00ea\u0301 \u0111\u00ea\u0309 ch\u00f4\u0301ng la\u0323i nh\u01b0\u0303ng ha\u0300nh vi kha\u0301c nhau nhu\u031b l\u00e2\u0301y tr\u1ecd\u0302m ta\u0300i sa\u0309n, s\u01b0\u0309 du\u0323ng b\u00e2\u0301t h\u01a1\u0323p pha\u0301p, mua s\u0103\u0301m va\u0300 thanh l\u00ed ta\u0300i sa\u0309n kho\u0302ng \u0111u\u031b\u01a1\u0323c phe\u0302 chu\u00e2\u0309n.<\/p>\n

Qu\u00e1 tr\u00ecnh ki\u1ec3m so\u00e1t<\/font><\/h3>\n

Qua\u0301 tri\u0300nh na\u0300y bao g\u00f4\u0300m vi\u1eb9\u0302c th\u01b0\u0323c hi\u1eb9\u0302n ca\u0301c thu\u0309 tu\u0323c ki\u00ea\u0309m soa\u0301t va\u0300 ca\u0301c chi\u0301nh sa\u0301ch \u0111\u00ea\u0309 \u0111a\u0309m ba\u0309o t\u00e2\u0301t ca\u0309 ca\u0301c nghi\u1eb9\u0302p vu\u0323 \u0111u\u031b\u01a1\u0323c ghi che\u0301p \u0111a\u0303 \u0111u\u031b\u01a1\u0323c phe\u0302 chu\u00e2\u0309n, \u0111u\u031b\u01a1\u0323c ghi che\u0301p \u0111u\u0301ng k\u00ec, \u0111u\u031b\u01a1\u0323c ghi chi\u0301nh xa\u0301c gia\u0301 tri\u0323 va\u0300 ca\u0301c ta\u0300i sa\u0309n \u0111u\u031b\u01a1\u0323c ba\u0309o v\u1eb9\u0302 phu\u0300 h\u01a1\u0323p.\u00a0<\/p>\n

Hoa\u0323t \u0111\u1ecd\u0302ng ki\u00ea\u0309m soa\u0301t n\u1ecd\u0302i b\u1ecd\u0302 t\u00f4\u0301t co\u0300n se\u0303 \u0111a\u0309m ba\u0309o cung c\u00e2\u0301p nh\u01b0\u0303ng tho\u0302ng tin pha\u0309n h\u00f4\u0300i cho ban qua\u0309n tri\u0323 v\u00ea\u0300 hi\u1eb9\u0302u qua\u0309 cu\u0309a nh\u01b0\u0303ng thu\u0309 tu\u0323c ki\u00ea\u0309m soa\u0301t \u0111a\u0303 thi\u00ea\u0301t l\u1ea1\u0302p.<\/p>\n

Ban qua\u0309n tri\u0323 co\u0301 th\u00ea\u0309 l\u01b0\u0323a cho\u0323n nh\u01b0\u0303ng thu\u0309 tu\u0323c ki\u00ea\u0309m soa\u0301t \u0111a da\u0323ng kha\u0301c nhau nh\u0103\u0300m ta\u0323o ra m\u1ecd\u0302t co\u031b c\u00e2\u0301u ki\u00ea\u0309m soa\u0301t n\u1ecd\u0302i b\u1ecd\u0302 cho doanh nghi\u1eb9\u0302p.\u00a0<\/p>\n

Ch\u0103\u0309ng ha\u0323n, ban qua\u0309n tri\u0323 \u0111a\u0309m ba\u0309o tra\u0301ch nhi\u1eb9\u0302m \u0111u\u031b\u01a1\u0323c pha\u0302n chia gi\u01b0\u0303a m\u1ecd\u0302t ngu\u031b\u01a1\u0300i nh\u1ea1\u0302n ti\u00ea\u0300n va\u0300 m\u1ecd\u0302t ca\u0301 nha\u0302n kha\u0301c ghi nh\u1ea1\u0302n khoa\u0309n pha\u0309i thu. Ki\u00ea\u0309m soa\u0301t co\u0301 th\u00ea\u0309 \u0111u\u031b\u01a1\u0323c chi ti\u00ea\u0301t trong m\u00f4\u0303i tru\u031b\u01a1\u0300ng h\u01a1\u0323p cu\u0323 th\u00ea\u0309.<\/p>\n

Vai tro\u0300 cu\u0309a hoa\u0323t \u0111\u1ecd\u0302ng ki\u00ea\u0309m soa\u0301t n\u1ecd\u0302i b\u1ecd\u0302 trong doanh nghi\u1eb9\u0302p<\/font><\/h3>\n

Ki\u00ea\u0309m soa\u0301t la\u0300 m\u1ecd\u0302t ch\u01b0\u0301c na\u0306ng cu\u0309a qua\u0309n l\u00ed<\/b><\/p>\n

Qua\u0301 tri\u0300nh qu\u1ea3n l\u00ed<\/span> bao g\u00f4\u0300m nhi\u00ea\u0300u ch\u01b0\u0301c na\u0306ng va\u0300 co\u0301 th\u00ea\u0309 chia tha\u0300nh nhi\u00ea\u0300u pha (giai \u0111oa\u0323n). \u01a0\u0309 giai \u0111oa\u0323n \u0111i\u0323nh hu\u031b\u01a1\u0301ng c\u00e2\u0300n co\u0301 nh\u01b0\u0303ng d\u01b0\u0323 ba\u0301o v\u00ea\u0300 ngu\u00f4\u0300n l\u01b0\u0323c va\u0300 mu\u0323c tie\u0302u c\u00e2\u0300n va\u0300 co\u0301 th\u00ea\u0309 \u0111a\u0323t t\u01a1\u0301i, ki\u00ea\u0309m tra la\u0323i ca\u0301c tho\u0302ng tin v\u00ea\u0300 ngu\u00f4\u0300n l\u01b0\u0323c va\u0300 mu\u0323c tie\u0302u, xa\u0302y d\u01b0\u0323ng ca\u0301c chu\u031bo\u031bng tri\u0300nh, k\u00ea\u0301 hoa\u0323ch…\u00a0<\/p>\n

Ki\u00ea\u0309m soa\u0301t kho\u0302ng pha\u0309i la\u0300 m\u1ecd\u0302t giai \u0111oa\u0323n cu\u0309a qu\u1ea3n l\u00ed<\/span> nhu\u031bng xu\u00e2\u0301t hi\u1eb9\u0302n trong ca\u0301c giai \u0111oa\u0323n kha\u0301c nhau cu\u0309a qu\u1ea3n l\u00ed<\/span>.<\/p>\n

Trong m\u1ecd\u0302t co\u0302ng ty, hoa\u0323t \u0111\u1ecd\u0302ng ki\u00ea\u0309m soa\u0301t \u0111o\u0301ng vai tro\u0300 quan tro\u0323ng \u0111\u00f4\u0301i v\u01a1\u0301i ca\u0301c c\u00f4\u0309 \u0111o\u0302ng, \u0111\u1ea1\u0306c bi\u1eb9\u0302t la\u0300 ki\u00ea\u0309m soa\u0301t \u0111\u00f4\u0301i v\u01a1\u0301i ca\u0301c k\u00ea\u0301t qua\u0309 ta\u0300i chi\u0301nh. N\u00ea\u0301u hoa\u0323t \u0111\u1ecd\u0302ng ki\u00ea\u0309m soa\u0301t n\u1ecd\u0302i b\u1ecd\u0302 ke\u0301m thi\u0300 k\u00ea\u0301t qua\u0309 ta\u0300i chi\u0301nh thu\u031b\u01a1\u0300ng la\u0300 nghe\u0300o na\u0300n va\u0300 co\u0301 th\u00ea\u0309 la\u0300 k\u00ea\u0301t qua\u0309 thua l\u00f4\u0303.\u00a0<\/p>\n

Trong nhi\u00ea\u0300u nghie\u0302n c\u01b0\u0301u v\u00ea\u0300 th\u00e2\u0301t ba\u0323i cu\u0309a co\u0302ng ty thi\u0300 nguye\u0302n nha\u0302n chu\u0309 y\u00ea\u0301u \u0111a\u0303 \u0111u\u031b\u01a1\u0323c t\u00f4\u0309ng h\u01a1\u0323p la\u0300 s\u01b0\u0323 y\u00ea\u0301u ke\u0301m cu\u0309a h\u1eb9\u0302 th\u00f4\u0301ng ki\u00ea\u0309m soa\u0301t n\u1ecd\u0302i b\u1ecd\u0302. S\u01b0\u0323 thi\u00ea\u0301u v\u0103\u0301ng hoa\u0323t \u0111\u1ecd\u0302ng ki\u00ea\u0309m soa\u0301t thu\u031b\u01a1\u0300ng b\u0103\u0301t \u0111\u00e2\u0300u t\u01b0\u0300 nha\u0300 qu\u1ea3n l\u00ed<\/span> c\u00e2\u0301p cao qu\u1ea3n l\u00ed<\/span> co\u0302ng ty.<\/p>\n

Hoa\u0323t \u0111\u1ecd\u0302ng ki\u00ea\u0309m soa\u0301t kho\u0302ng hi\u1eb9\u0302u qua\u0309 kho\u0302ng nh\u01b0\u0303ng la\u0300 nguye\u0302n nha\u0302n cu\u0309a nh\u01b0\u0303ng ha\u0300nh vi gian l\u1ea1\u0302n ma\u0300 no\u0301 co\u0300n co\u0301 th\u00ea\u0309 a\u0309nh hu\u031b\u01a1\u0309ng t\u01a1\u0301i s\u01b0\u0323 t\u00f4\u0300n ta\u0323i cu\u0309a doanh nghi\u1eb9\u0302p.\u00a0<\/p>\n

Tre\u0302n th\u01b0\u0323c t\u00ea\u0301, nhi\u00ea\u0300u hoa\u0323t \u0111\u1ecd\u0302ng kinh doanh m\u01a1\u0301i nhanh cho\u0301ng bi\u0323 th\u00e2\u0301t ba\u0323i vi\u0300 co\u0302ng ty \u0111a\u0303 kho\u0302ng quan ta\u0302m t\u01a1\u0301i vi\u1eb9\u0302c xa\u0302y d\u01b0\u0323ng n\u00ea\u0300n ta\u0309ng ki\u00ea\u0309m soa\u0301t t\u00f4\u0301t \u0111\u00f4\u0301i v\u01a1\u0301i ca\u0301c hoa\u0323t \u0111\u1ecd\u0302ng.\u00a0<\/p>\n

Nh\u01b0\u0303ng nghie\u0302n c\u01b0\u0301u cho th\u00e2\u0301y, co\u0301 t\u01a1\u0301i ho\u031bn 80% nh\u01b0\u0303ng gian l\u1ea1\u0302n ta\u0300i chi\u0301nh do u\u0309y ban ch\u01b0\u0301ng khoa\u0301n (Stock Exchange Committee \u2013 SEC) pha\u0301t hi\u1eb9\u0302n co\u0301 lie\u0302n quan t\u01a1\u0301i nha\u0300 qu\u1ea3n l\u00ed c\u00e2\u0301p cao trong doanh nghi\u1eb9\u0302p k\u00ea\u0309 ca\u0309 gia\u0301m \u0111\u00f4\u0301c \u0111i\u00ea\u0300u ha\u0300nh (Chief Executive Officer \u2013 CEO) ho\u1ea1\u0306c gia\u0301m \u0111\u00f4\u0301c ta\u0300i chi\u0301nh (Chief Financial Officer – CFO).<\/p>\n

Ba\u0301o ca\u0301o v\u00ea\u0300 hoa\u0323t \u0111\u1ecd\u0302ng ki\u00ea\u0309m soa\u0301t n\u1ecd\u0302i b\u1ecd\u0302<\/font><\/h3>\n

Tho\u0302ng thu\u031b\u01a1\u0300ng, nh\u01b0\u0303ng ba\u0301o ca\u0301o v\u00ea\u0300 hoa\u0323t \u0111\u1ecd\u0302ng ki\u00ea\u0309m soa\u0301t trong doanh nghi\u1eb9\u0302p \u0111u\u031b\u01a1\u0323c chia tha\u0300nh 5 loa\u0323i sau \u0111a\u0302y:<\/p>\n

– Ba\u0301o ca\u0301o n\u1ecd\u0302i b\u1ecd\u0302 cho ban qua\u0309n tri\u0323<\/b><\/p>\n

Ban qua\u0309n tri\u0323 thu\u031b\u01a1\u0300ng mong mu\u00f4\u0301n ba\u0301o ca\u0301o v\u00ea\u0300 ch\u00e2\u0301t lu\u031b\u01a1\u0323ng cu\u0309a hoa\u0323t \u0111\u1ecd\u0302ng ki\u00ea\u0309m soa\u0301t n\u1ecd\u0302i b\u1ecd\u0302 \u0111\u00ea\u0309 \u0111a\u0309m ba\u0309o co\u0302ng ty co\u0301 th\u00ea\u0309 \u0111a\u0323t \u0111u\u031b\u01a1\u0323c nh\u01b0\u0303ng mu\u0323c tie\u0302u chi\u0301nh va\u0300 \u0111\u00ea\u0309 \u0111a\u0309m ba\u0309o h\u1eb9\u0302 th\u00f4\u0301ng na\u0300y kho\u0302ng chi\u0309 ra nh\u01b0\u0303ng “ru\u0309i ro kho\u0302ng c\u00e2\u0300n thi\u00ea\u0301t”.<\/p>\n

– Ba\u0301o ca\u0301o ngoa\u0323i ki\u00ea\u0309m t\u01b0\u0300 ban qua\u0309n tri\u0323<\/b><\/p>\n

Ban qua\u0309n tri\u0323 cu\u0303ng co\u0301 th\u00ea\u0309 \u0111u\u031b\u01a1\u0323c ye\u0302u c\u00e2\u0300u \u0111u\u031ba ra ba\u0301o ca\u0301o v\u00ea\u0300 \u0111a\u0301nh gia\u0301 \u0111\u00f4\u0301i v\u01a1\u0301i h\u1eb9\u0302 th\u00f4\u0301ng ki\u00ea\u0309m soa\u0301t.<\/p>\n

– Ba\u0301o ca\u0301o theo ye\u0302u c\u00e2\u0300u v\u00ea\u0300 ti\u0301nh tua\u0302n thu\u0309<\/b><\/p>\n

Da\u0323ng ba\u0301o ca\u0301o na\u0300y thu\u031b\u01a1\u0300ng t\u00f4\u0300n ta\u0323i trong nh\u01b0\u0303ng \u0111i\u00ea\u0300u ki\u1eb9\u0302n, ti\u0300nh hu\u00f4\u0301ng nh\u00e2\u0301t \u0111i\u0323nh.<\/p>\n

– Ba\u0301o ca\u0301o v\u00ea\u0300 thu\u031bo\u031bng ma\u0323i \u0111i\u1eb9\u0302n t\u01b0\u0309<\/b><\/p>\n

Nh\u01b0\u0303ng ba\u0301o ca\u0301o na\u0300y t\u00f4\u0300n ta\u0323i \u01a1\u0309 nh\u01b0\u0303ng qu\u00f4\u0301c gia co\u0301 hoa\u0323t \u0111\u1ecd\u0302ng thu\u031bo\u031bng ma\u0323i \u0111i\u1eb9\u0302n t\u01b0\u0309 pha\u0301t tri\u00ea\u0309n. Ca\u0301c ba\u0301o ca\u0301o v\u00ea\u0300 thu\u031bo\u031bng ma\u0323i \u0111i\u1eb9\u0302n t\u01b0\u0309 se\u0303 cung c\u00e2\u0301p tho\u0302ng tin \u0111\u00f4\u0300ng th\u01a1\u0300i gia\u0301m sa\u0301t ca\u0301c nghi\u1eb9\u0302p vu\u0323 giao di\u0323ch \u0111i\u1eb9\u0302n t\u01b0\u0309.<\/p>\n

– Ba\u0301o ca\u0301o cu\u0309a uy\u0309 ban ki\u00ea\u0309m toa\u0301n<\/b><\/p>\n

Ca\u0301c uy\u0309 ban ki\u00ea\u0309m toa\u0301n \u0111u\u031b\u01a1\u0323c ye\u0302u c\u00e2\u0300u pha\u0301t ha\u0300nh ca\u0301c ba\u0301o ca\u0301o v\u00ea\u0300 tra\u0301ch nhi\u1eb9\u0302m cu\u0309a ho\u0323 trong \u0111o\u0301 bao g\u00f4\u0300m ca\u0309 \u0111a\u0301nh gia\u0301 v\u00ea\u0300 h\u1eb9\u0302 th\u00f4\u0301ng ki\u00ea\u0309m soa\u0301t n\u1ecd\u0302i b\u1ecd\u0302. Ba\u0301o ca\u0301o na\u0300y thu\u031b\u01a1\u0300ng co\u0301 n\u1ecd\u0302i dung gi\u00f4\u0301ng v\u01a1\u0301i ba\u0301o ca\u0301o n\u1ecd\u0302i b\u1ecd\u0302 cho ban qua\u0309n tri\u0323.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: \u0110\u00e1nh gi\u00e1 h\u1ec7 th\u1ed1ng ki\u1ebbm so\u00e1t n\u1ed9i b\u1ed9, T\u1ed5 h\u1ee3p C\u00f4ng ngh\u1ec7 Gi\u00e1o d\u1ee5c Topica)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 (ti\u1ebfng Anh: Internal control activities) l\u00e0 m\u1ed9t qu\u00e1 tr\u00ecnh ch\u1ecbu \u1ea3nh h\u01b0\u1edfng b\u1edfi h\u1ed9i \u0111\u1ed3ng gi\u00e1m \u0111\u1ed1c, ban qu\u1ea3n tr\u1ecb v\u00e0 nh\u1eefng c\u00e1 nh\u00e2n li\u00ean quan.\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\/34535"}],"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=34535"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34535\/revisions"}],"predecessor-version":[{"id":68074,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34535\/revisions\/68074"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34535"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34535"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34535"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}