{"id":34703,"date":"2023-12-08T04:14:33","date_gmt":"2023-12-08T04:14:33","guid":{"rendered":"https:\/\/masterskills.org\/blog\/kiem-toan-noi-bo-internal-audit-la-gi-vai-tro-va-chuc-nang.html"},"modified":"2023-12-23T20:58:02","modified_gmt":"2023-12-23T13:58:02","slug":"kiem-toan-noi-bo-internal-audit-la-gi-vai-tro-va-chuc-nang","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/kiem-toan-noi-bo-internal-audit-la-gi-vai-tro-va-chuc-nang.html","title":{"rendered":"Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 (Internal Audit) l\u00e0 g\u00ec? Vai tr\u00f2 v\u00e0 ch\u1ee9c n\u0103ng"},"content":{"rendered":"
\n
\n
<\/div>\n
\n

H\u00ecnh \u1ea3nh minh h\u1ecda (Ngu\u1ed3n: http:\/\/taichinhdoanhnghiep.edu.vn)<\/p>\n<\/div>\n<\/div>\n

Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 (Internal Audit)<\/font><\/h2>\n

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

Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 <\/b>trong ti\u1ebfng Anh l\u00e0\u00a0Internal Audit.<\/b><\/p>\n

Theo Hi\u1ec7p h\u1ed9i ki\u1ec3m to\u00e1n vi\u00ean n\u1ed9i b\u1ed9 qu\u1ed1c t\u1ebf (Institute of Internal Auditor) th\u00ec “Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 (Internal Audit) l\u00e0 m\u1ed9t ch\u1ee9c n\u0103ng \u0111\u00e1nh gi\u00e1 \u0111\u1ed9c l\u1eadp b\u00ean trong t\u1ed5 ch\u1ee9c, \u0111\u1ec3 ki\u1ec3m tra v\u00e0 \u0111\u00e1nh gi\u00e1 c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c, nh\u01b0 l\u00e0 m\u1ed9t ho\u1ea1t \u0111\u1ed9ng ph\u1ee5c v\u1ee5 t\u1ed5 ch\u1ee9c”.<\/p>\n

Vai tr\u00f2<\/font><\/h2>\n

\u0110\u1ec3 ki\u1ec3m so\u00e1t c\u00e1c ho\u1ea1t \u0111\u1ed9ng trong \u0111\u01a1n v\u1ecb, b\u1ea3n th\u00e2n c\u00e1c nh\u00e0 qu\u1ea3n l\u00ed \u0111\u01a1n v\u1ecb c\u1ea7n t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c t\u01b0 ki\u1ec3m so\u00e1t, tr\u01b0\u1edbc h\u1ebft l\u00e0 t\u1eeb vi\u1ec7c thi\u1ebft l\u1eadp c\u00e1c ch\u00ednh s\u00e1ch, c\u00e1c th\u1ee7 t\u1ee5c ki\u1ec3m so\u00e1t; ti\u1ebfp \u0111\u1ebfn l\u00e0 tri\u1ec3n khai c\u00e1c ch\u00ednh s\u00e1ch, th\u1ee7 t\u1ee5c ki\u1ec3m so\u00e1t \u0111\u00f3, v\u00e0 sau n\u1eefa l\u00e0 ki\u1ec3m tra, \u0111\u00e1nh gi\u00e1 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh, vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c m\u1ec7nh l\u1ec7nh hay k\u1ebf ho\u1ea1ch \u0111\u00e3 \u0111\u1ec1 ra c\u0169ng nh\u01b0 ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 \u0111\u00e3 th\u1ef1c thi.<\/p>\n

Trong xu h\u01b0\u1edbng chung, s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb v\u1ec1 c\u1ea3 s\u1ed1 l\u01b0\u1ee3ng v\u00e0 qui m\u00f4, t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb t\u1ef1 thi\u1ebft l\u1eadp m\u1ed9t b\u1ed9 ph\u1eadn chuy\u00ean m\u00f4n chuy\u00ean tr\u00e1ch t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c ki\u1ec3m tra, \u0111\u00e1nh gi\u00e1 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 c\u00f4ng t\u00e1c qu\u1ea3n l\u00ed c\u1ee7a ch\u00ednh \u0111\u01a1n v\u1ecb l\u00e0 m\u1ed9t nhu c\u1ea7u kh\u00e1ch quan. C\u00f3 th\u1ec3 th\u1ea5y, t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u00f3 vai tr\u00f2 l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 qu\u1ea3n l\u00ed c\u1ee7a c\u00e1c nh\u00e0 qu\u1ea3n l\u00ed \u0111\u01a1n v\u1ecb, ph\u1ee5c v\u1ee5 \u0111\u1eafc l\u1ef1c cho qu\u1ea3n l\u00ed ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ch\u00ednh \u0111\u01a1n v\u1ecb.<\/p>\n

Ch\u1ee9c n\u0103ng<\/font><\/h2>\n

Ch\u1ee9c n\u0103ng ch\u1ee7 y\u1ebfu<\/b> c\u1ee7a ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 th\u1ef1c h\u1ec7n vi\u1ec7c ki\u1ec3m tra v\u00e0 \u0111\u00e1nh gi\u00e1 \u0111\u1ed1i v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng trong b\u1ea3n th\u00e2n \u0111\u01a1n v\u1ecb, \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m to\u00e1n g\u1ed3m s\u1ea3n xu\u1ea5t kinh doanh, t\u00e0i ch\u00ednh k\u1ebf to\u00e1n v\u00e0 vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c qui \u0111\u1ecbnh ph\u00e1p lu\u1eadt, c\u00e1c ch\u00ednh s\u00e1ch ch\u1ebf \u0111\u1ed9.<\/p>\n

Ch\u1ee9c n\u0103ng c\u1ee5 th\u1ec3<\/b> c\u1ee7a ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 g\u1ed3m:<\/p>\n

– R\u00e0 so\u00e1t l\u1ea1i ho\u1ea1t \u0111\u1ed9ng c\u1ee7a h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n v\u00e0 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9; gi\u00e1m s\u00e1t ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c h\u1ec7 th\u1ed1ng n\u00e0y.<\/p>\n

– Ki\u1ec3m tra l\u1ea1i c\u00e1c th\u00f4ng tin trong c\u00e1c l\u0129nh v\u1ef1c c\u1ee7a \u0111\u01a1n v\u1ecb, bao g\u1ed3m c\u1ea3 th\u00f4ng tin t\u00e0i ch\u00ednh v\u00e0 th\u00f4ng tin phi t\u00e0i ch\u00ednh (th\u00f4ng tin t\u00e1c nghi\u1ec7p, th\u00f4ng tin \u0111i\u1ec1u h\u00e0nh,…) tr\u00ean c\u00e1c kh\u00eda c\u1ea1nh li\u00ean quan; xem x\u00e9t v\u1ec1 m\u1ee9c \u0111\u1ed9 tin c\u1eady c\u1ee7a c\u00e1c th\u00f4ng tin; th\u1ea9m \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00e1 bi\u1ec7t theo y\u00eau c\u1ea7u c\u1ee7a c\u00e1c nh\u00e0 qu\u1ea3n l\u00ed.<\/p>\n

– Ki\u1ec3m tra, \u0111\u00e1nh gi\u00e1 v\u1ec1 t\u00ednh kinh t\u1ebf, t\u00ednh hi\u1ec7u l\u1ef1c v\u00e0 t\u00ednh hi\u1ec7u qu\u1ea3 c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng trong \u0111\u01a1n v\u1ecb.<\/p>\n

-…<\/p>\n

Tuy nhi\u00ean, c\u0169ng c\u1ea7n th\u1ea5y r\u00f5 r\u1eb1ng, n\u1ed9i dung c\u1ee5 th\u1ec3 c\u1ee7a c\u00f4ng vi\u1ec7c ki\u1ec3m tra, \u0111\u00e1nh gi\u00e1 c\u00f2n t\u00f9y thu\u1ed9c y\u00eau c\u1ea7u c\u1ee7a c\u00e1c nh\u00e0 qu\u1ea3n l\u00ed \u0111\u01a1n v\u1ecb. V\u1ec1 nguy\u00ean t\u1eafc, nh\u00ecn chung t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 ch\u1ec9 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00ecnh tr\u01b0\u1edbc c\u00e1c nh\u00e0 qu\u1ea3n l\u00ed \u0111\u01a1n v\u1ecb.<\/p>\n

\u1ede Vi\u1ec7t Nam, ngo\u00e0i ch\u1ee9c n\u0103ng “ki\u1ec3m tra v\u00e0 \u0111\u00e1nh gi\u00e1”, t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 trong c\u00e1c doanh nghi\u1ec7p Nh\u00e0 n\u01b0\u1edbc c\u00f2n c\u00f3 ch\u1ee9c n\u0103ng “x\u00e1c nh\u1eadn” \u0111\u1ed1i v\u1edbi c\u00e1c th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb (\u0110i\u1ec1u 6 – Quy\u1ebft \u0111\u1ecbnh s\u1ed1 832\/TC-C\u0110KT ng\u00e0y 28\/10\/1997 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh).\u00a0<\/p>\n

Ch\u1ee9c n\u0103ng “x\u00e1c nh\u1eadn” l\u00e0 \u0111\u1eb7c th\u00f9 do ngu\u1ed3n v\u1ed1n c\u1ee7a c\u00e1c doanh nghi\u1ec7p Nh\u00e0 n\u01b0\u1edbc \u0111\u1ec1u \u0111\u01b0\u1ee3c Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc t\u00e0i tr\u1ee3; Nh\u00e0 n\u01b0\u1edbc c\u1ea7n c\u00f3 s\u1ef1 ki\u1ec3m tra x\u00e1c nh\u1eadn v\u1ec1 t\u00e0i s\u1ea3n c\u1ee7a m\u00ecnh t\u1ea1i c\u00e1c doanh nghi\u1ec7p n\u00e0y.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Gi\u00e1o tr\u00ecnh L\u00fd thuy\u1ebft ki\u1ec3m to\u00e1n, Ch\u1ee7 bi\u00ean: TS. Nguy\u1ec5n Vi\u1ebft L\u1ee3i, Ths. \u0110\u1eadu Ng\u1ecdc Ch\u00e2u, n\u0103m 2013, NXB. T\u00e0i Ch\u00ednh)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 (ti\u1ebfng Anh: Internal Audit) l\u00e0 m\u1ed9t ch\u1ee9c n\u0103ng \u0111\u00e1nh gi\u00e1 \u0111\u1ed9c l\u1eadp b\u00ean trong t\u1ed5 ch\u1ee9c, \u0111\u1ec3 ki\u1ec3m tra v\u00e0 \u0111\u00e1nh gi\u00e1 c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c, nh\u01b0 l\u00e0 m\u1ed9t ho\u1ea1t \u0111\u1ed9ng ph\u1ee5c v\u1ee5 t\u1ed5 ch\u1ee9c.\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\/34703"}],"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=34703"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34703\/revisions"}],"predecessor-version":[{"id":68166,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34703\/revisions\/68166"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34703"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34703"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34703"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}