{"id":34543,"date":"2023-12-08T04:07:19","date_gmt":"2023-12-08T04:07:19","guid":{"rendered":"https:\/\/masterskills.org\/blog\/ho-so-kiem-toan-audit-files-la-gi-y-nghia-va-phan-loai.html"},"modified":"2023-12-23T20:57:31","modified_gmt":"2023-12-23T13:57:31","slug":"ho-so-kiem-toan-audit-files-la-gi-y-nghia-va-phan-loai","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/ho-so-kiem-toan-audit-files-la-gi-y-nghia-va-phan-loai.html","title":{"rendered":"H\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n (Audit Files) l\u00e0 g\u00ec? \u00dd ngh\u0129a v\u00e0 ph\u00e2n lo\u1ea1i"},"content":{"rendered":"
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H\u00ecnh minh ho\u1ea1 (Ngu\u1ed3n: enterprisestationery)<\/p>\n<\/div>\n<\/div>\n

H\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n<\/font><\/h2>\n

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

H\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n <\/b>trong ti\u1ebfng Anh \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 audit files.<\/b><\/p>\n

H\u00f4\u0300 so\u031b ki\u00ea\u0309m toa\u0301n<\/b> la\u0300 ca\u0301c ta\u0300i li\u1eb9\u0302u do ki\u00ea\u0309m toa\u0301n vie\u0302n l\u1ea1\u0302p, pha\u0302n loa\u0323i, s\u01b0\u0309 du\u0323ng va\u0300 lu\u031bu tr\u01b0\u0303 trong m\u1ecd\u0302t cu\u1ecd\u0302c ki\u00ea\u0309m toa\u0301n. (Theo Chu\u00e2\u0309n m\u01b0\u0323c Ki\u00ea\u0309m toa\u0301n Vi\u1eb9\u0302t Nam s\u00f4\u0301 230)<\/i><\/p>\n

H\u00f4\u0300 so\u031b ki\u00ea\u0309m toa\u0301n bao g\u00f4\u0300m mo\u0323i tho\u0302ng tin c\u00e2\u0300n thi\u00ea\u0301t lie\u0302n quan \u0111\u00ea\u0301n cu\u1ecd\u0302c ki\u00ea\u0309m toa\u0301n \u0111u\u0309 la\u0300m co\u031b s\u01a1\u0309 cho vi\u1eb9\u0302c hi\u0300nh tha\u0300nh y\u0301 ki\u00ea\u0301n cu\u0309a ki\u00ea\u0309m toa\u0301n vie\u0302n va\u0300 ch\u01b0\u0301ng minh r\u0103\u0300ng cu\u1ecd\u0302c ki\u00ea\u0309m toa\u0301n \u0111a\u0303 \u0111u\u031b\u01a1\u0323c th\u01b0\u0323c hi\u1eb9\u0302n theo \u0111u\u0301ng ca\u0301c chu\u00e2\u0309n m\u01b0\u0323c ki\u00ea\u0309m toa\u0301n Vi\u1eb9\u0302t Nam (ho\u1ea1\u0306c chu\u00e2\u0309n m\u01b0\u0323c qu\u00f4\u0301c t\u00ea\u0301 \u0111u\u031b\u01a1\u0323c ch\u00e2\u0301p nh\u1ea1\u0302n).\u00a0<\/p>\n

Ta\u0300i li\u1eb9\u0302u trong h\u00f4\u0300 so\u031b ki\u00ea\u0309m toa\u0301n \u0111u\u031b\u01a1\u0323c th\u00ea\u0309 hi\u1eb9\u0302n tre\u0302n gi\u00e2\u0301y, tre\u0302n phim a\u0309nh, phu\u031bo\u031bng ti\u1eb9\u0302n tin ho\u0323c hay b\u00e2\u0301t c\u01b0\u0301 phu\u031bo\u031bng ti\u1eb9\u0302n lu\u031bu tr\u01b0\u0303 na\u0300o kha\u0301c theo qui \u0111i\u0323nh cu\u0309a pha\u0301p lu\u1ea1\u0302t hi\u1eb9\u0302n ha\u0300nh.\u00a0<\/p>\n

H\u00f4\u0300 so\u031b ki\u00ea\u0309m toa\u0301n kho\u0302ng bao ha\u0300m t\u00e2\u0301t ca\u0309 ta\u0300i li\u1eb9\u0302u, tho\u0302ng tin lie\u0302n quan \u0111\u00ea\u0301n cu\u1ecd\u0302c ki\u00ea\u0309m toa\u0301n. Vi\u1eb9\u0302c lu\u031bu tr\u01b0\u0303 t\u00e2\u0301t ca\u0309 ca\u0301c ta\u0300i li\u1eb9\u0302u, tho\u0302ng tin lie\u0302n quan na\u0300y se\u0303 tr\u01a1\u0309 tha\u0300nh kho\u0302ng hi\u1eb9\u0302u qua\u0309 va\u0300 th\u01b0\u0323c t\u00ea\u0301 la\u0300 kho\u0302ng th\u00ea\u0309.<\/p>\n

Pha\u0323m vi va\u0300 n\u1ecd\u0302i dung cu\u0309a t\u01b0\u0300ng h\u00f4\u0300 so\u031b ki\u00ea\u0309m toa\u0301n do ki\u00ea\u0309m toa\u0301n vie\u0302n xa\u0301c \u0111i\u0323nh tuy\u0300 theo s\u01b0\u0323 \u0111a\u0301nh gia\u0301 cu\u0309a ki\u00ea\u0309m toa\u0301n vie\u0302n.<\/p>\n

Ye\u0302u c\u00e2\u0300u co\u031b ba\u0309n la\u0300 h\u00f4\u0300 so\u031b ki\u00ea\u0309m toa\u0301n pha\u0309i ba\u0309o \u0111a\u0309m \u0111\u00e2\u0300y \u0111u\u0309 co\u031b s\u01a1\u0309 cho ki\u00ea\u0309m toa\u0301n vie\u0302n \u0111u\u031ba ra y\u0301 ki\u00ea\u0301n k\u00ea\u0301t lu\u1ea1\u0302n, ba\u0309o \u0111a\u0309m cho ki\u00ea\u0309m toa\u0301n vie\u0302n kha\u0301c va\u0300 nh\u01b0\u0303ng ngu\u031b\u01a1\u0300i kho\u0302ng tham gia va\u0300o cu\u1ecd\u0302c ki\u00ea\u0309m toa\u0301n cu\u0303ng nhu\u031b ngu\u031b\u01a1\u0300i ki\u00ea\u0309m tra, soa\u0301t xe\u0301t co\u0302ng vi\u1eb9\u0302c ki\u00ea\u0309m toa\u0301n hi\u00ea\u0309u \u0111u\u031b\u01a1\u0323c co\u0302ng vi\u1eb9\u0302c ki\u00ea\u0309m toa\u0301n va\u0300 co\u031b s\u01a1\u0309 y\u0301 ki\u00ea\u0301n cu\u0309a ki\u00ea\u0309m toa\u0301n vie\u0302n.<\/p>\n

\u00dd ngh\u0129a h\u1ed3 s\u01a1<\/font><\/h3>\n

H\u00f4\u0300 so\u031b ki\u00ea\u0309m toa\u0301n mang y\u0301 nghi\u0303a quan tro\u0323ng tre\u0302n nhi\u00ea\u0300u gia\u0301c \u0111\u1ecd\u0302. H\u00f4\u0300 so\u031b ki\u00ea\u0309m toa\u0301n co\u0301 th\u00ea\u0309 \u0111u\u031b\u01a1\u0323c xem xe\u0301t theo ca\u0301c y\u0301 nghi\u0303a sau:<\/p>\n

– La\u0300 ca\u0306n c\u01b0\u0301 \u0111\u00ea\u0309 l\u1ea1\u0302p k\u00ea\u0301 hoa\u0323ch ki\u00ea\u0309m toa\u0301n<\/b><\/p>\n

Trong h\u00f4\u0300 so\u031b ki\u00ea\u0309m toa\u0301n co\u0301 lu\u031bu nh\u01b0\u0303ng tho\u0302ng tin c\u00e2\u0300n thi\u00ea\u0301t v\u00ea\u0300 kha\u0301ch th\u00ea\u0309 ki\u00ea\u0309m toa\u0301n. \u0110\u00ea\u0309 l\u1ea1\u0302p k\u00ea\u0301 hoa\u0323ch ki\u00ea\u0309m toa\u0301n \u0111\u00e2\u0300y \u0111u\u0309 cho na\u0306m hi\u1eb9\u0302n ha\u0300nh, ki\u00ea\u0309m toa\u0301n vie\u0302n c\u00e2\u0300n tham kha\u0309o tho\u0302ng tin s\u0103\u0303n co\u0301 \u0111o\u0301 va\u0300 b\u00f4\u0309 sung nh\u01b0\u0303ng tho\u0302ng tin thay \u0111\u00f4\u0309i \u0111\u00ea\u0309 co\u0301 co\u031b s\u01a1\u0309 cho vi\u1eb9\u0302c l\u1ea1\u0302p k\u00ea\u0301 hoa\u0323ch ki\u00ea\u0309m toa\u0301n.<\/p>\n

– H\u00f4\u0300 so\u031b ki\u00ea\u0309m toa\u0301n ghi che\u0301p nh\u01b0\u0303ng b\u0103\u0300ng ch\u01b0\u0301ng thu \u0111u\u031b\u01a1\u0323c va\u0300 ghi che\u0301p k\u00ea\u0301t qua\u0309 cu\u0309a ca\u0301c th\u01b0\u0309 nghi\u1eb9\u0302m<\/b><\/p>\n

Khi th\u01b0\u0323c hi\u1eb9\u0302n ki\u00ea\u0309m toa\u0301n, ki\u00ea\u0309m toa\u0301n vie\u0302n ti\u0301ch lu\u0303y b\u0103\u0300ng ch\u01b0\u0301ng ki\u00ea\u0309m toa\u0301n va\u0300o h\u00f4\u0300 so\u031b ki\u00ea\u0309m toa\u0301n.\u00a0<\/p>\n

H\u00f4\u0300 so\u031b ki\u00ea\u0309m toa\u0301n la\u0300 phu\u031bo\u031bng ti\u1eb9\u0302n chu\u0309 y\u00ea\u0301u \u0111\u00ea\u0309 ch\u01b0\u0301ng minh v\u01a1\u0301i co\u031b quan pha\u0301p lu\u1ea1\u0302t la\u0300 cu\u1ecd\u0302c ki\u00ea\u0309m toa\u0301n \u0111u\u031b\u01a1\u0323c hoa\u0323ch \u0111i\u0323nh va\u0300 gia\u0301m sa\u0301t \u0111\u00e2\u0300y \u0111u\u0309, thu th\u1ea1\u0302p \u0111\u00e2\u0300y \u0111u\u0309 ca\u0301c b\u0103\u0300ng ch\u01b0\u0301ng thi\u0301ch h\u01a1\u0323p va\u0300 ba\u0301o ca\u0301o ki\u00ea\u0309m toa\u0301n \u0111a\u0303 \u0111a\u0301nh gia\u0301 \u0111u\u0301ng \u0111\u0103\u0301n ca\u0301c k\u00ea\u0301t qua\u0309 ki\u00ea\u0309m toa\u0301n.<\/p>\n

– La\u0300 d\u01b0\u0303 ki\u1eb9\u0302n cho vi\u1eb9\u0302c l\u1ea1\u0302p ba\u0301o ca\u0301o ki\u00ea\u0309m toa\u0301n<\/b><\/p>\n

H\u00f4\u0300 so\u031b ki\u00ea\u0309m toa\u0301n la\u0300 ngu\u00f4\u0300n tu\u031b li\u1eb9\u0302u quan tro\u0323ng giu\u0301p ki\u00ea\u0309m toa\u0301n vie\u0302n l\u01b0\u0323a cho\u0323n loa\u0323i ba\u0301o ca\u0301o ki\u00ea\u0309m toa\u0301n phu\u0300 h\u01a1\u0323p trong t\u01b0\u0300ng ti\u0300nh hu\u00f4\u0301ng cu\u0323 th\u00ea\u0309.\u00a0<\/p>\n

H\u00f4\u0300 so\u031b ki\u00ea\u0309m toa\u0301n lu\u031bu gi\u01b0\u0303 toa\u0300n b\u1ecd\u0302 b\u0103\u0300ng ch\u01b0\u0301ng ki\u00ea\u0309m toa\u0301n thi\u0301ch h\u01a1\u0323p la\u0300m co\u031b s\u01a1\u0309 cho y\u0301 ki\u00ea\u0301n k\u00ea\u0301t lu\u1ea1\u0302n cu\u0309a ki\u00ea\u0309m toa\u0301n vie\u0302n ne\u0302n co\u0301 ta\u0301c du\u0323ng minh ch\u01b0\u0301ng cho pha\u0323m vi ki\u00ea\u0309m toa\u0301n \u0111u\u0301ng \u0111\u0103\u0301n va\u0300 ti\u0301nh trung th\u01b0\u0323c cu\u0309a ba\u0301o ca\u0301o ta\u0300i chi\u0301nh.<\/p>\n

– La\u0300 ca\u0306n c\u01b0\u0301 \u0111\u00ea\u0309 ca\u0301c gia\u0301m sa\u0301t vie\u0302n ki\u00ea\u0309m toa\u0301n (supervisors) va\u0300 ca\u0301c chu\u0309 ph\u00e2\u0300n hu\u0300n (partners) ki\u00ea\u0309m tra<\/b><\/p>\n

H\u00f4\u0300 so\u031b ki\u00ea\u0309m toa\u0301n la\u0300 h\u1eb9\u0302 th\u00f4\u0301ng ta\u0300i li\u1eb9\u0302u ca\u0306n ba\u0309n \u0111\u00ea\u0309 giu\u0301p c\u00e2\u0301p la\u0303nh \u0111a\u0323o co\u0302ng ty ki\u00ea\u0309m toa\u0301n ki\u00ea\u0309m tra ti\u0301nh \u0111\u00e2\u0300y \u0111u\u0309 cu\u0309a nh\u01b0\u0303ng b\u0103\u0300ng ch\u01b0\u0301ng thi\u0301ch h\u01a1\u0323p la\u0300m co\u031b s\u01a1\u0309 cho k\u00ea\u0301t lu\u1ea1\u0302n ki\u00ea\u0309m toa\u0301n.<\/p>\n

Ph\u00e2n lo\u1ea1i h\u1ed3 s\u01a1<\/font><\/h3>\n

H\u00f4\u0300 so\u031b ki\u00ea\u0309m toa\u0301n thu\u031b\u01a1\u0300ng \u0111u\u031b\u01a1\u0323c pha\u0302n la\u0300m 2 loa\u0323i chi\u0301nh: h\u00f4\u0300 so\u031b ki\u00ea\u0309m toa\u0301n chung (permanent file), h\u00f4\u0300 so\u031b ki\u00ea\u0309m toa\u0301n na\u0306m (current file).<\/p>\n

– H\u00f4\u0300 so\u031b ki\u00ea\u0309m toa\u0301n chung (ta\u0300i li\u1eb9\u0302u b\u00e2\u0301t bi\u00ea\u0301n)<\/b><\/p>\n

H\u00f4\u0300 so\u031b na\u0300y co\u0300n \u0111u\u031b\u01a1\u0323c go\u0323i la\u0300 h\u00f4\u0300 so\u031b thu\u031b\u01a1\u0300ng tr\u01b0\u0323c.<\/p>\n

\u0110a\u0302y la\u0300 h\u00f4\u0300 so\u031b ki\u00ea\u0309m toa\u0301n ch\u01b0\u0301a \u0111\u01b0\u0323ng ca\u0301c tho\u0302ng tin chung v\u00ea\u0300 kha\u0301ch ha\u0300ng lie\u0302n quan t\u01a1\u0301i hai hay nhi\u00ea\u0300u cu\u1ecd\u0302c ki\u00ea\u0309m toa\u0301n trong nhi\u00ea\u0300u na\u0306m ta\u0300i chi\u0301nh cu\u0309a m\u1ecd\u0302t kha\u0301ch ha\u0300ng.\u00a0<\/p>\n

H\u00f4\u0300 so\u031b ki\u00ea\u0309m toa\u0301n chung do \u0111o\u0301 thu\u031b\u01a1\u0300ng bao g\u00f4\u0300m ca\u0301c d\u01b0\u0303 ki\u1eb9\u0302n co\u0301 ti\u0301nh li\u0323ch s\u01b0\u0309 hay mang ti\u0301nh lie\u0302n tu\u0323c qua ca\u0301c na\u0306m ta\u0300i chi\u0301nh.<\/p>\n

– H\u00f4\u0300 so\u031b ki\u00ea\u0309m toa\u0301n na\u0306m (H\u00f4\u0300 so\u031b ki\u00ea\u0309m toa\u0301n hi\u1eb9\u0302n ha\u0300nh): <\/b>la\u0300 h\u00f4\u0300 so\u031b ki\u00ea\u0309m toa\u0301n ch\u01b0\u0301a \u0111\u01b0\u0323ng ca\u0301c tho\u0302ng tin v\u00ea\u0300 kha\u0301ch ha\u0300ng chi\u0309 lie\u0302n quan \u0111\u00ea\u0301n cu\u1ecd\u0302c ki\u00ea\u0309m toa\u0301n m\u1ecd\u0302t na\u0306m ta\u0300i chi\u0301nh.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Qui tr\u00ecnh ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, T\u1ed5 h\u1ee3p C\u00f4ng ngh\u1ec7 Gi\u00e1o d\u1ee5c Topica)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n H\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n (ti\u1ebfng Anh: Audit Files) l\u00e0 c\u00e1c t\u00e0i li\u1ec7u do ki\u1ec3m to\u00e1n vi\u00ean l\u1eadp, ph\u00e2n lo\u1ea1i, s\u1eed d\u1ee5ng v\u00e0 l\u01b0u tr\u1eef trong m\u1ed9t cu\u1ed9c ki\u1ec3m to\u00e1n.\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\/34543"}],"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=34543"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34543\/revisions"}],"predecessor-version":[{"id":68080,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34543\/revisions\/68080"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34543"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34543"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34543"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}