{"id":34711,"date":"2023-12-08T04:14:53","date_gmt":"2023-12-08T04:14:53","guid":{"rendered":"https:\/\/masterskills.org\/blog\/gian-lan-fraud-va-sai-sot-errors-la-gi-nhung-bieu-hien-cua-gian-lan-va-sai-sot.html"},"modified":"2023-12-23T20:58:10","modified_gmt":"2023-12-23T13:58:10","slug":"gian-lan-fraud-va-sai-sot-errors-la-gi-nhung-bieu-hien-cua-gian-lan-va-sai-sot","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/gian-lan-fraud-va-sai-sot-errors-la-gi-nhung-bieu-hien-cua-gian-lan-va-sai-sot.html","title":{"rendered":"Gian l\u1eadn (Fraud) v\u00e0 Sai s\u00f3t (Errors) l\u00e0 g\u00ec? Nh\u1eefng bi\u1ec3u hi\u1ec7n c\u1ee7a gian l\u1eadn v\u00e0 sai s\u00f3t"},"content":{"rendered":"
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H\u00ccnh \u1ea3nh minh h\u1ecda (Ngu\u1ed3n: https:\/\/unitrain.edu.vn)<\/p>\n<\/div>\n<\/div>\n

Gian l\u1eadn (Fraud) v\u00e0 Sai s\u00f3t (Errors)<\/font><\/h2>\n

Kh\u00e1i ni\u1ec7m Gian l\u1eadn (fraud)<\/b><\/p>\n

Gian l\u1eadn<\/b> trong ti\u1ebfng Anh\u00a0l\u00e0 fraud.<\/b><\/p>\n

Gian l\u1eadn\u00a0(Fraud) l\u00e0 nh\u1eefng h\u00e0nh vi c\u1ed1 \u00fd (c\u00f3 ch\u1ee7 \u00fd) l\u00e0m sai l\u1ec7ch th\u00f4ng tin kinh t\u1ebf, t\u00e0i ch\u00ednh do m\u1ed9t hay nhi\u1ec1u ng\u01b0\u1eddi trong h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, Ban gi\u00e1m \u0111\u1ed1c, c\u00e1c nh\u00e2n vi\u00ean ho\u1eb7c b\u00ean th\u1ee9 ba th\u1ef1c hi\u1ec7n l\u00e0m sai l\u1ec7ch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n

H\u00e0nh vi gian l\u1eadn l\u00e0 lo\u1ea1i h\u00e0nh vi c\u00f3 ch\u1ee7 \u00fd (h\u00e0nh vi c\u1ed1 t\u00ecnh) th\u01b0\u1eddng g\u1eafn li\u1ec1n v\u1edbi t\u00ednh v\u1ee5 l\u1ee3i (tham \u00f4, bi\u1ec3n th\u1ee7 t\u00e0i s\u1ea3n, xuy\u00ean t\u1ea1c th\u00f4ng tin, l\u00e0m sai l\u1ec7ch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u1edbi m\u1ee5c \u0111\u00edch \u0111em l\u1ea1i \u00edch l\u1ee3i cho c\u00e1 nh\u00e2n hay m\u1ed9t b\u1ed9 ph\u1eadn).<\/p>\n

Kh\u00e1i ni\u1ec7m Sai s\u00f3t (errors)<\/b><\/p>\n

Sai s\u00f3t<\/b>\u00a0trong ti\u1ebfng Anh l\u00e0 errors.<\/b><\/p>\n

Sai s\u00f3t (errors) l\u00e0 nh\u1eefng l\u1ed7i ho\u1eb7c s\u1ef1 nh\u1ea7m l\u1eabn kh\u00f4ng c\u1ed1 \u00fd nh\u01b0ng c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n

Nh\u1eefng bi\u1ec3u hi\u1ec7n c\u1ee7a Gian l\u1eadn v\u00e0 Sai s\u00f3t<\/font><\/h2>\n

Gian l\u1eadn th\u01b0\u1eddng bi\u1ec3u hi\u1ec7n d\u01b0\u1edbi d\u1ea1ng t\u1ed5ng qu\u00e1t sau:<\/b><\/p>\n

– X\u1eed l\u00ed ch\u1ee9ng t\u1eeb theo \u00fd ch\u1ee7 quan: Xuy\u00ean t\u1ea1c, l\u00e0m gi\u1ea3, s\u1eeda \u0111\u1ed5i ch\u1ee9ng t\u1eeb v\u00e0 t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh;<\/p>\n

– Che gi\u1ea5u ho\u1eb7c c\u1ed1 \u00fd b\u1ecf s\u00f3t c\u00e1c th\u00f4ng tin, t\u00e0i li\u1ec7u ho\u1eb7c nghi\u1ec7p v\u1ee5 kinh t\u1ebf l\u00e0m sai l\u1ec7ch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh;<\/p>\n

– Ghi ch\u00e9p c\u00e1c nghi\u1ec7p v\u1ee5 kh\u00f4ng \u0111\u00fang s\u1ef1 th\u1eadt;<\/p>\n

– C\u1ed1 \u00fd \u00e1p d\u1ee5ng sai c\u00e1c chu\u1ea9n m\u1ef1c, nguy\u00ean t\u1eafc, ph\u01b0\u01a1ng ph\u00e1p v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh;<\/p>\n

– C\u1ed1 \u00fd t\u00ednh to\u00e1n sai v\u1ec1 m\u1eb7t s\u1ed1 h\u1ecdc \u0111\u1ec3 l\u00e0m sai l\u1ec7ch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ho\u1eb7c \u0111em l\u1ea1i l\u1ee3i \u00edch c\u00e1 nh\u00e2n.<\/p>\n

Sai s\u00f3t bi\u1ec3u hi\u1ec7n d\u01b0\u1edbi d\u1ea1ng:<\/b><\/p>\n

– L\u1ed7i t\u00ednh to\u00e1n v\u1ec1 s\u1ed1 h\u1ecdc hay ghi ch\u00e9p sai;<\/p>\n

– B\u1ecf s\u00f3t ho\u1eb7c hi\u1ec3u sai d\u1eabn \u0111\u1ebfn l\u00e0m sai l\u1ec7ch c\u00e1c kho\u1ea3n m\u1ee5c ho\u1eb7c c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf do tr\u00ecnh \u0111\u1ed9, hi\u1ec3u bi\u1ebft h\u1ea1n ch\u1ebf;<\/p>\n

– \u00c1p d\u1ee5ng sai c\u00e1c chu\u1ea9n m\u1ef1c, nguy\u00ean t\u1eafc, ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n, ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh do h\u1ea1n ch\u1ebf v\u1ec1 n\u0103ng l\u1ef1c…<\/p>\n

K\u1ebft lu\u1eadn chung<\/b><\/p>\n

Gian l\u1eadn v\u00e0 sai s\u00f3t \u0111\u1ec1u l\u00e0 nh\u1eefng sai ph\u1ea1m ti\u1ec1m \u1ea9n trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. Vi\u1ec7c ph\u00e1t hi\u1ec7n v\u00e0 nh\u1eadn bi\u1ebft v\u1ec1 gian l\u1eadn th\u01b0\u1eddng kh\u00f3 kh\u0103n h\u01a1n nh\u1eefng sai s\u00f3t, v\u00ec gian l\u1eadn th\u01b0\u1eddng \u0111\u01b0\u1ee3c che gi\u1ea5u b\u1eb1ng h\u00e0nh vi c\u1ed1 \u00fd, tinh vi. N\u00f3i nh\u01b0 v\u1eady kh\u00f4ng c\u00f3 ngh\u0129a l\u00e0 ch\u1ec9 c\u00f3 nh\u1eefng gian l\u1eadn m\u1edbi c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f2n sai s\u00f3t th\u00ec kh\u00f4ng.<\/p>\n

Trong th\u1ef1c ti\u1ec5n khi ki\u1ec3m to\u00e1n, ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i t\u00ecm ki\u1ebfm, ph\u00e1t hi\u1ec7n, \u0111\u00e1nh gi\u00e1 nh\u1eefng gian l\u1eadn, sai s\u00f3t c\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Tuy nhi\u00ean, ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 th\u1ec3 v\u1eabn ph\u1ea3i ch\u1ecbu r\u1ee7i ro ki\u1ec3m to\u00e1n v\u00ec kh\u00f4ng th\u1ec3 ph\u00e1t hi\u1ec7n v\u00e0 nh\u1eadn bi\u1ebft \u0111\u01b0\u1ee3c h\u1ebft nh\u1eefng gian l\u1eadn v\u00e0 sai s\u00f3t t\u1ed3n t\u1ea1i trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/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 Gian l\u1eadn (ti\u1ebfng Anh: Fraud) v\u00e0 sai s\u00f3t (ti\u1ebfng Anh: Errors) \u0111\u1ec1u l\u00e0 nh\u1eefng sai ph\u1ea1m ti\u1ec1m \u1ea9n trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. Vi\u1ec7c ph\u00e1t hi\u1ec7n v\u00e0 nh\u1eadn bi\u1ebft v\u1ec1 gian l\u1eadn th\u01b0\u1eddng kh\u00f3 kh\u0103n h\u01a1n nh\u1eefng sai s\u00f3t, v\u00ec gian l\u1eadn th\u01b0\u1eddng \u0111\u01b0\u1ee3c che gi\u1ea5u b\u1eb1ng h\u00e0nh vi c\u1ed1 \u00fd, tinh vi.\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\/34711"}],"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=34711"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34711\/revisions"}],"predecessor-version":[{"id":68170,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34711\/revisions\/68170"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34711"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34711"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34711"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}