{"id":34709,"date":"2023-12-08T04:14:48","date_gmt":"2023-12-08T04:14:48","guid":{"rendered":"https:\/\/masterskills.org\/blog\/kiem-toan-hoat-dong-performance-audit-la-gi-y-nghia-cua-kiem-toan-hoat-dong.html"},"modified":"2023-12-23T20:58:09","modified_gmt":"2023-12-23T13:58:09","slug":"kiem-toan-hoat-dong-performance-audit-la-gi-y-nghia-cua-kiem-toan-hoat-dong","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/kiem-toan-hoat-dong-performance-audit-la-gi-y-nghia-cua-kiem-toan-hoat-dong.html","title":{"rendered":"Ki\u1ec3m to\u00e1n ho\u1ea1t \u0111\u1ed9ng (Performance Audit) l\u00e0 g\u00ec? \u00dd ngh\u0129a c\u1ee7a ki\u1ec3m to\u00e1n ho\u1ea1t \u0111\u1ed9ng"},"content":{"rendered":"
\n
\n
<\/div>\n
\n

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

Ki\u1ec3m to\u00e1n ho\u1ea1t \u0111\u1ed9ng (Performance Audit)<\/font><\/h2>\n

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

Ki\u1ec3m to\u00e1n ho\u1ea1t \u0111\u1ed9ng<\/b> trong ti\u1ebfng Anh l\u00e0 performance audit<\/b>.<\/p>\n

Ki\u1ec3m to\u00e1n ho\u1ea1t \u0111\u1ed9ng (Performance Audit)\u00a0l\u00e0 lo\u1ea1i ki\u1ec3m to\u00e1n nh\u1eb1m \u0111\u1ec3 xem x\u00e9t v\u00e0 \u0111\u00e1nh gi\u00e1 v\u1ec1 t\u00ednh kinh t\u1ebf, t\u00ednh hi\u1ec7u l\u1ef1c v\u00e0 hi\u1ec7u qu\u1ea3 c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n.<\/p>\n

T\u00ednh kinh t\u1ebf l\u00e0 s\u1ef1 ti\u1ebft ki\u1ec7m c\u00e1c ngu\u1ed3n l\u1ef1c, ngh\u0129a l\u00e0 \u0111\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ee5c ti\u00eau nh\u1eadt \u0111\u1ecbnh c\u1ea7n d\u00f9ng m\u1ed9t l\u01b0\u1ee3ng ngu\u1ed3n l\u1ef1c \u00edt nh\u1ea5t (k\u1ebb c\u1ea3 trong mua s\u1eafm v\u00e0 s\u1eed d\u1ee5ng).<\/p>\n

T\u00ednh hi\u1ec7u l\u1ef1c l\u00e0 kh\u1ea3 n\u0103ng v\u1ec1 m\u1ee9c \u0111\u1ed9 ho\u00e0n th\u00e0nh c\u00e1c nhi\u1ec7m v\u1ee5 v\u00e0 m\u1ee5c ti\u00eau \u0111\u00e3 x\u00e1c \u0111\u1ecbnh c\u1ee7a \u0111\u01a1n v\u1ecb.<\/p>\n

T\u00ednh hi\u1ec7u qu\u1ea3 l\u00e0 vi\u1ec7c \u0111\u1ea1t \u0111\u01b0\u1ee3c k\u1ebft qu\u1ea3 cao nh\u1ea5t v\u1edbi m\u1ed9t l\u01b0\u1ee3ng ngu\u1ed3n l\u1ef1c nh\u1ea5t \u0111\u1ecbnh.<\/p>\n

\u00dd ngh\u0129a c\u1ee7a ki\u1ec3m to\u00e1n ho\u1ea1t \u0111\u1ed9ng<\/font><\/h2>\n

C\u00f3\u00a0 r\u1ea5t nhi\u1ec1u l\u0129nh v\u1ef1c kh\u00e1c nhau c\u1ea7n ph\u1ea3i ki\u1ec3m tra v\u00e0 theo d\u00f5i v\u1ec1 t\u00ednh kinh t\u1ebf, t\u00ednh hi\u1ec7u l\u1ef1c v\u00e0 hi\u1ec7u qu\u1ea3 n\u00ean \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee7a ki\u1ec3m to\u00e1n ho\u1ea1t \u0111\u1ed9ng c\u0169ng r\u1ea5t phong ph\u00fa v\u00e0 \u0111a d\u1ea1ng. Ch\u00fang kh\u00f4ng ch\u1ec9 gi\u1edbi h\u1ea1n trong l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh m\u00e0 c\u00f2n c\u00f3 th\u1ec3 bao g\u1ed3m nhi\u1ec1u l\u0129nh v\u1ef1c v\u00e0 ho\u1ea1t \u0111\u1ed9ng kh\u00e1c nh\u01b0 vi\u1ec7c \u0111\u00e1nh gi\u00e1 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c, m\u1ed9t ph\u01b0\u01a1ng \u00e1n kinh doanh, m\u1ed9t qui tr\u00ecnh c\u00f4ng ngh\u1ec7, m\u1ed9t h\u1ec7 th\u1ed1ng m\u00e1y t\u00ednh, hay m\u1ed9t l\u1ea1i t\u00e0i s\u1ea3n, thi\u1ebft b\u1ecb m\u1edbi \u0111\u01b0a v\u00e0o ho\u1ea1t \u0111\u1ed9ng…<\/p>\n

Vi\u1ec7c x\u00e1c \u0111\u1ecbnh c\u00e1c ti\u00eau chu\u1ea9n, chu\u1ea9n m\u1ef1c \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 v\u1ec1 t\u00ednh kinh t\u1ebf, t\u00ednh hi\u1ec7u l\u1ef1c v\u00e0 hi\u1ec7u qu\u1ea3 c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng l\u00e0 vi\u1ec7c l\u00e0m r\u1ea5t kh\u00f3 kh\u0103n, vi\u1ec7c l\u01b0\u1ee3ng h\u00f3a c\u00e1c m\u1eb7t tr\u00ean th\u00e0nh c\u00e1c ti\u00eau chu\u1ea9n \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 l\u00e0 vi\u1ec7c l\u00e0m mang n\u1eb7ng t\u00ednh ch\u1ee7 quan. Do v\u1eady, vi\u1ec7c \u0111\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3 trong ki\u1ec3m to\u00e1n ho\u1ea1t \u0111\u1ed9ng c\u0169ng m\u1ed9t ph\u1ea7n mang t\u00ednh ch\u1ea5t ch\u1ee7 quan.<\/p>\n

\u0110\u1ec3 th\u1ef1c hi\u1ec7n cu\u1ed9c ki\u1ec3m to\u00e1n ho\u1ea1t \u0111\u1ed9ng \u0111\u00f2i h\u1ecfi ng\u01b0\u1eddi ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i am hi\u1ec3u nhi\u1ec1u l\u0129nh v\u1ef1c kh\u00e1c nhau nh\u01b0 k\u1ebf to\u00e1n, t\u00e0i ch\u00ednh, kinh t\u1ebf, khoa h\u1ecdc, k\u0129 thu\u1eadt… Ho\u1eb7c c\u00f3 th\u1ec3 m\u1eddi chuy\u00ean gia v\u1ec1 l\u0129nh v\u1ef1c chuy\u00ean s\u00e2u tham ga c\u00f4ng vi\u1ec7c ki\u1ec3m to\u00e1n.<\/p>\n

K\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n ho\u1ea1t \u0111\u1ed9ng (Performance Audit) l\u00e0 m\u1ed9t b\u00e1o c\u00e1o, trong \u0111\u00f3 \u0111\u00e1nh gi\u00e1 v\u1ec1 t\u00ednh hi\u1ec7u l\u1ef1c, t\u00ednh kinh t\u1ebf v\u00e0 t\u00ednh hi\u1ec7u qu\u1ea3 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n; \u0111\u1ed3ng th\u1eddi ph\u00e2n t\u00edch \u01b0u, nh\u01b0\u1ee3c \u0111i\u1ec3m v\u00e0 \u0111\u1ec1 xu\u1ea5t c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean v\u1ec1 ho\u1ea1t \u0111\u1ed9ng \u0111\u00f3. Nh\u1eefng \u00fd ki\u1ebfn t\u01b0 v\u1ea5n n\u00e0y r\u1ea5t h\u1eefu \u00edch \u0111\u1ed1i v\u1edbi c\u00e1c nh\u00e0 qu\u1ea3n l\u00ed \u0111\u01a1n v\u1ecb \u0111\u1ec3 ch\u1ea5n ch\u1ec9nh, c\u1ea3i ti\u1ebfn qu\u1ea3n l\u00ed v\u00e0 \u0111i\u1ec1u h\u00e0nh ho\u1ea1t \u0111\u1ed9ng c\u00f3 ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 hi\u1ec7u qu\u1ea3 t\u1ed1t h\u01a1n trong t\u01b0\u01a1ng lai.<\/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 K\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n ho\u1ea1t \u0111\u1ed9ng (ti\u1ebfng Anh: Performance Audit) l\u00e0 m\u1ed9t b\u00e1o c\u00e1o, trong \u0111\u00f3 \u0111\u00e1nh gi\u00e1 v\u1ec1 t\u00ednh hi\u1ec7u l\u1ef1c, t\u00ednh kinh t\u1ebf v\u00e0 t\u00ednh hi\u1ec7u qu\u1ea3 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u0111\u00e3 \u0111\u01b0\u1ee3c 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\/34709"}],"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=34709"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34709\/revisions"}],"predecessor-version":[{"id":68169,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34709\/revisions\/68169"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34709"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34709"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34709"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}