{"id":4184,"date":"2023-11-29T21:26:00","date_gmt":"2023-11-29T21:26:00","guid":{"rendered":"http:\/\/masterskills.org\/blog\/?p=4184"},"modified":"2023-11-29T23:12:08","modified_gmt":"2023-11-29T23:12:08","slug":"kiem-soat-noi-bo-lam-gi-tai-sao-phai-kiem-soat-noi-bo","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/kiem-soat-noi-bo-lam-gi-tai-sao-phai-kiem-soat-noi-bo.html","title":{"rendered":"Ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 l\u00e0m g\u00ec? T\u1ea1i sao ph\u1ea3i Ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9?"},"content":{"rendered":"

\u201cKi\u1ec3m so\u00e1t n\u1ed9i b\u1ed9<\/strong>\u201d\u00a0(Internal Control)<\/em>\u00a0kh\u00f4ng ch\u1ec9 l\u00e0 nh\u1eefng lu\u1eadt l\u1ec7; ch\u00fang \u0111\u01b0\u1ee3c h\u1ee3p nh\u1ea5t t\u1eeb nh\u1eefng quy t\u1eafc, ni\u1ec1m tin, gi\u00e1 tr\u1ecb v\u00e0 v\u0103n h\u00f3a c\u1ee7a c\u00f4ng ty. C\u00e1c ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 kh\u00f4ng ch\u1ec9 l\u00e0 vi\u1ec7c xem x\u00e9t quy tr\u00ecnh c\u00f3 ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c v\u0103n b\u1ea3n. Ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 kh\u00f4ng ch\u1ec9 l\u00e0 nh\u1eefng quy tr\u00ecnh ti\u00eau chu\u1ea9n h\u00f3a; m\u00e0 n\u00f3 c\u00f2n bao g\u1ed3m vi\u1ec7c ch\u1ee9ng minh r\u1eb1ng nh\u1eefng quy\u1ebft \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u0111\u01b0a ra c\u01a1 b\u1ea3n d\u1ef1a tr\u00ean nh\u1eefng nguy\u00ean t\u1eafc, t\u00e0i li\u1ec7u gi\u1ea3 \u0111\u1ecbnh, ti\u00eau chu\u1ea9n v\u00e0 ch\u1ee9ng c\u1ee9.<\/p>\n

Ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 l\u00e0 m\u1ed9t ph\u1ea7n c\u1ee7a qu\u00e1 tr\u00ecnh qu\u1ea3n tr\u1ecb \u0111\u1ec3 \u0111\u00e1nh gi\u00e1, ki\u1ec3m tra, gi\u00e1m s\u00e1t, \u0111\u1ecbnh gi\u00e1 v\u00e0 b\u00e1o c\u00e1o tr\u00ean t\u00ecnh tr\u1ea1ng c\u1ee7a vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/p>\n

Ki\u1ec3m so\u00e1t nh\u1eafc \u0111\u1ebfn vi\u1ec7c s\u1eafp \u0111\u1eb7t nh\u1eefng ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 ch\u1ec9 d\u1eabn, qu\u1ea3n l\u00fd v\u00e0 quy \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn. Ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 \u0111\u01b0a ra k\u1ef9 n\u0103ng ph\u00e1t tri\u1ec3n v\u00e0 \u1ee9ng d\u1ee5ng v\u00e0o m\u1ed9t c\u00f4ng ty, s\u1eed d\u1ee5ng s\u1ef1 ph\u00e1n \u0111o\u00e1n \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 v\u00e0 x\u00e1c \u0111\u1ecbnh s\u1ef1 tu\u00e2n th\u1ee7. Nh\u1eefng ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n vi\u1ec7c ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 ph\u1ea3i c\u00f3 n\u0103ng l\u1ef1c v\u00e0 quy\u1ec1n h\u00e0nh \u0111\u1ec3 th\u00fac \u0111\u1ea9y vi\u1ec7c gi\u00e1m s\u00e1t, \u0111\u00e1nh gi\u00e1 t\u00ednh tu\u00e2n th\u1ee7 v\u00e0 minh b\u1ea1ch.<\/p>\n

Ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 ch\u1ec9 ra ch\u01b0\u01a1ng tr\u00ecnh c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp \u0111\u1ec3 b\u1eaft v\u00e0 gi\u00e1m s\u00e1t nh\u1eefng nguy hi\u1ec3m ti\u1ec1m \u1ea9n c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn h\u1eadu qu\u1ea3: sai s\u00f3t nghi\u00eam tr\u1ecdng, \u0111i\u1ec1u b\u1ecf s\u00f3t, tuy\u00ean b\u1ed1 sai ho\u1eb7c gian l\u1eadn. Ch\u01b0\u01a1ng tr\u00ecnh ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 l\u00e0 c\u1ed1t l\u00f5i c\u1ee7a r\u1ee7i ro, gi\u00e1m s\u00e1t v\u00e0 \u0111\u00e1nh gi\u00e1 \u2013 m\u00e0 C\u01a1 quan nh\u00e0 n\u01b0\u1edbc v\u00e0 Ban qu\u1ea3n tr\u1ecb c\u00f4ng ty mu\u1ed1n h\u01b0\u1edbng \u0111\u1ebfn.<\/p>\n

Ch\u01b0\u01a1ng tr\u00ecnh ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 cung c\u1ea5p b\u1ea3o \u0111\u1ea3m ch\u1eafc ch\u1eafn cho quy tr\u00ecnh:<\/strong>
\n\u2022 Thi\u1ebft l\u1eadp gi\u1edbi h\u1ea1n \u0111\u1ec3 \u1ee7y quy\u1ec1n quy\u1ec1n h\u00e0nh ho\u1eb7c ph\u00ea chu\u1ea9n \u0111\u1ec3 ch\u1ec9 d\u1eabn v\u00e0 \u0111i\u1ec1u ch\u1ec9nh c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh nh\u01b0 nh\u1eefng nhu c\u1ea7u b\u1edfi quy \u0111\u1ecbnh v\u00e0 nh\u1eadn bi\u1ebft trong th\u1ee7 t\u1ee5c v\u00e0 ch\u00ednh s\u00e1ch.
\n\u2022 Ki\u1ec3m tra v\u00e0 b\u00e1o c\u00e1o tr\u00ean vi\u1ec7c tu\u00e2n th\u1ee7 v\u1edbi nh\u1eefng gi\u1edbi h\u1ea1n \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp.
\n\u2022 \u0110\u1ecbnh l\u01b0\u1ee3ng hi\u1ec7u l\u1ef1c v\u00e0 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng.
\n\u2022 \u0110\u00e1nh gi\u00e1 s\u1ef1 \u0111\u00e1ng tin c\u1eady c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.
\n\u2022 B\u00e1o c\u00e1o tr\u00ean vi\u1ec7c tu\u00e2n th\u1ee7 v\u1edbi nh\u1eefng lu\u1eadt l\u1ec7 v\u00e0 quy \u0111\u1ecbnh \u0111ang \u00e1p d\u1ee5ng.
\n\u2022 H\u1ed7 tr\u1ee3 n\u1ed7 l\u1ef1c c\u1ea3i ti\u1ebfn b\u1eb1ng vi\u1ec7c ki\u1ec3m tra gi\u1edbi h\u1ea1n \u1ee7y quy\u1ec1n.<\/p><\/blockquote>\n

Nh\u01b0 v\u1eady, Ch\u01b0\u01a1ng tr\u00ecnh l\u00e0 m\u1ed9t t\u1eadp h\u1ee3p c\u1ee5 th\u1ec3 c\u1ee7a nh\u1eefng ch\u00ednh s\u00e1ch, th\u1ee7 t\u1ee5c v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf \u0111\u1ec3 gi\u1ea3i quy\u1ebft x\u1eed l\u00fd c\u00e1c c\u01a1 h\u1ed9i, r\u1ee7i ro v\u00e0 \u0111i\u1ec1u kh\u00f4ng ch\u1eafc ch\u1eafn.<\/p>\n

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KI\u1ec2M SO\u00c1T N\u1ed8I B\u1ed8 L\u00c0M G\u00cc?<\/h2>\n

Ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 l\u00e0 \u0111\u00e1nh gi\u00e1 r\u1ee7i ro, s\u1ef1 b\u1ecf s\u00f3t, v\u00e0 b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh ki\u1ec3m so\u00e1t c\u00f4ng ty. Th\u01b0\u1eddng g\u00e2y nh\u1ea7m l\u1eabn v\u1edbi ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9, th\u1eadm ch\u00ed \u1edf nhi\u1ec1u c\u00f4ng ty, ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 l\u1ea1i l\u00e0 thu\u1ed9c c\u1ea5p c\u1ee7a ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9. C\u1ea3 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 th\u01b0\u1eddng gi\u1ed1ng nhau trong m\u1ee5c \u0111\u00edch l\u00e0 gia t\u0103ng gi\u00e1 tr\u1ecb v\u00e0 n\u00e2ng cao ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c. C\u1ea3 hai \u0111\u1ec1u d\u00f9ng k\u1ef9 thu\u1eadt ki\u1ec3m to\u00e1n v\u00e0 c\u00f4ng c\u1ee5 ph\u00e2n t\u00edch \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 v\u00e0 \u0111\u1ecbnh gi\u00e1 m\u00f4i tr\u01b0\u1eddng kinh doanh.<\/p>\n

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KI\u1ec2M SO\u00c1T N\u1ed8I B\u1ed8 KH\u00c1C V\u1edaI KI\u1ec2M TO\u00c1N N\u1ed8I B\u1ed8 NH\u01af TH\u1ebe N\u00c0O?<\/h2>\n

Ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9<\/strong>\u00a0kh\u00e1c v\u1edbi\u00a0ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/strong>\u00a0l\u00e0 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 kh\u00f4ng ch\u1ec9 \u0111\u00e1nh gi\u00e1 v\u00e0 \u0111\u1ecbnh gi\u00e1 t\u00ecnh h\u00ecnh tu\u00e2n th\u1ee7 c\u1ee7a c\u00f4ng ty trong kh\u1ea3 n\u0103ng sai s\u00f3t, m\u00e0 n\u00f3 c\u00f2n tham gia gi\u1ea3i quy\u1ebft trong vi\u1ec7c v\u1ea1ch ra, ch\u1ee9ng minh, truy\u1ec1n \u0111\u1ea1t, \u0111\u00e0o t\u1ea1o, ki\u1ec3m tra, v\u00e0 h\u1ed7 tr\u1ee3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00f4ng ty c\u0169ng nh\u01b0 c\u00e1c m\u1ee5c ti\u00eau t\u00e0i ch\u00ednh. Nhi\u1ec1u c\u00f4ng ty d\u00f9ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 nh\u01b0 m\u1ed9t ki\u1ec3m to\u00e1n ph\u00ed ph\u1ea1t \u0111\u1ec3 c\u00e1c ph\u00f2ng ban v\u00e0 gi\u00e1m \u0111\u1ed1c c\u00f3 th\u1ec3 \u0111\u01b0a \u00fd ki\u1ebfn v\u00e0 quy\u1ebft \u0111\u1ecbnh v\u1ec1 nh\u1eefng t\u1eadp qu\u00e1n kinh doanh v\u00e0 s\u1ef1 thi h\u00e0nh c\u1ee7a c\u01a1 quan ch\u1ee9c n\u0103ng.<\/p>\n

Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/strong>\u00a0n\u00f3i chung quan t\u00e2m \u0111\u1ebfn d\u1eef li\u1ec7u ph\u00ea chu\u1ea9n v\u00e0 b\u00e1o c\u00e1o \u1edf \u0111i\u1ec3m cu\u1ed1i c\u00f9ng c\u1ee7a chu tr\u00ecnh v\u1edbi m\u1ee5c \u0111\u00edch \u0111\u01b0a ra \u0111\u00e1nh gi\u00e1 v\u00e0 quan \u0111i\u1ec3m.\u00a0Ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9<\/strong>\u00a0quan t\u00e2m \u0111\u1ebfn s\u1ef1 ph\u00ea chu\u1ea9n nh\u1eefng qui tr\u00ecnh t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c d\u00f9ng trong m\u1ed9t chu tr\u00ecnh v\u1edbi m\u1ee5c \u0111\u00edch b\u00e0y ra y\u1ebfu \u0111i\u1ec3m v\u00e0 nh\u1eadn di\u1ec7n nh\u1eefng m\u1ea3ng c\u1ea7n c\u1ea3i ti\u1ebfn.<\/p>\n

T\u00f3m l\u1ea1i ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 \u0111\u1ecbnh gi\u00e1 v\u00e0 \u0111\u00e1nh gi\u00e1 m\u1ed9t qui tr\u00ecnh \u1edf \u201c\u0111i\u1ec3m th\u1eddi gian\u201d c\u00f2n ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 \u0111\u1ecbnh gi\u00e1 v\u00e0 \u0111\u00e1nh gi\u00e1 s\u1ef1 th\u1ef1c hi\u1ec7n quy tr\u00ecnh trong m\u1ed9t \u201ckho\u1ea3ng th\u1eddi gian\u201d.<\/p>\n

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M\u00d4 H\u00ccNH V\u00c0 NH\u1eeeNG Y\u00caU C\u1ea6U KI\u1ec2M SO\u00c1T N\u1ed8I B\u1ed8 \u0110\u1ebeN T\u1eea \u0110\u00c2U?<\/h2>\n

Ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 l\u00e0 m\u1ed9t ph\u1ea7n c\u1ee7a chu tr\u00ecnh qu\u1ea3n tr\u1ecb m\u00e0 xu\u1ea5t ph\u00e1t t\u1eeb lu\u1eadt l\u1ec7 b\u00ean ngo\u00e0i t\u1ed5 ch\u1ee9c v\u00e0 quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o th\u1ee7 t\u1ee5c v\u00e0 ch\u00ednh s\u00e1ch chi\u1ebfn l\u01b0\u1ee3c v\u00e0 quy tr\u00ecnh m\u00e0 khi tri\u1ec3n khai, \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 t\u1ea1o ra d\u1eef li\u1ec7u, th\u00f4ng tin v\u00e0 b\u00e1o c\u00e1o cho nh\u1eefng t\u1ed5 ch\u1ee9c b\u00ean ngo\u00e0i ho\u1eb7c n\u01a1i kh\u1edfi ngu\u1ed3n c\u1ee7a lu\u1eadt l\u1ec7.<\/p>\n

Ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 \u0111\u01b0\u1ee3c b\u1eaft \u0111\u1ea7u v\u1edbi m\u00f4i tr\u01b0\u1eddng ki\u1ec3m so\u00e1t m\u1ea1nh, \u0111\u01b0\u1ee3c \u201cs\u1edf h\u1eefu\u201d b\u1edfi qu\u1ea3n l\u00fd v\u00e0 l\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a m\u1ed7i nh\u00e2n vi\u00ean. Nh\u1eefng ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m so\u00e1t ph\u1ea3i \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf v\u00e0 l\u1ed3ng v\u00e0o trong quy tr\u00ecnh kinh doanh.<\/p>\n

\u1ee6y ban thu\u1ed9c H\u1ed9i \u0111\u1ed3ng qu\u1ed1c gia v\u1ec1 ch\u1ed1ng gian l\u1eadn khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (COSO) n\u0103m 1992 \u0111\u00e3 ban h\u00e0nh Khung h\u1ee3p nh\u1ea5t \u2013 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 \u0111\u1ec3 h\u1ed7 tr\u1ee3 kinh doanh v\u00e0 vi\u1ec7c \u0111\u00e1nh gi\u00e1 v\u00e0 t\u0103ng c\u01b0\u1eddng h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t c\u1ee7a h\u1ecd. Nh\u1eefng ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh, th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, ng\u01b0\u1eddi \u0111i\u1ec1u ch\u1ec9nh, nh\u1eefng ng\u01b0\u1eddi \u0111\u1eb7t ra ti\u00eau chu\u1ea9n, chuy\u00ean gia c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u00e3 c\u00f4ng nh\u1eadn khung n\u00e0y nh\u01b0 m\u1ed9t m\u00f4 h\u00ecnh to\u00e0n di\u1ec7n th\u00edch h\u1ee3p cho ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m so\u00e1t.<\/em><\/p>\n

K\u1ebft qu\u1ea3 c\u1ee7a vi\u1ec7c gi\u1ea3i quy\u1ebft v\u00e0 \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u c\u1ee7a SOX, h\u1ea7u h\u1ebft b\u1ed9 ph\u1eadn ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 tr\u1ea3i qua vi\u1ec7c r\u00e0ng bu\u1ed9c ngu\u1ed3n l\u1ef1c v\u00e0 nh\u1eefng y\u00eau c\u1ea7u th\u1eddi gian kh\u00f4ng th\u1ef1c t\u1ebf. K\u1ebft qu\u1ea3 l\u00e0 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 tr\u01b0\u1edbc \u0111\u00f3 kh\u00e1c xa v\u1edbi ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 hi\u1ec7n t\u1ea1i. Trong l\u1ecbch s\u1eed, ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 xem x\u00e9t nh\u1eefng ho\u1ea1t \u0111\u1ed9ng v\u00e0 quy tr\u00ecnh t\u00e0i ch\u00ednh v\u1edbi vi\u1ec7c \u0111\u01b0\u1ee3c cung c\u1ea5p ngu\u1ed3n l\u1ef1c \u0111\u1ec3 t\u00ecm ki\u1ebfm, \u0111i\u1ec1u tra v\u00e0 gi\u1ea3i quy\u1ebft th\u1ef1c t\u1ebf \u2013 nh\u1eefng v\u1ea5n \u0111\u1ec1 ph\u00e1t sinh (\u0111\u01b0\u1ee3c hi\u1ec3u ng\u00e0y nay l\u00e0 tu\u00e2n th\u1ee7). Ng\u00e0y nay, \u0111i\u1ec3m ch\u00ednh l\u00e0 b\u1edfi kh\u1ed1i l\u01b0\u1ee3ng lu\u1eadt l\u1ec7, vi\u1ec7c ki\u1ec3m tra ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 tr\u1eeb lo\u1ea1i tr\u1eeb qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng v\u00e0 t\u1eadp trung v\u00e0o x\u00e1c nh\u1eadn m\u1ee9c \u0111\u1ed9 ph\u00f9 h\u1ee3p c\u1ee7a vi\u1ec7c xem x\u00e9t v\u00e0 \u1ee7y quy\u1ec1n hi\u1ec7n t\u1ea1i.<\/p>\n

Do \u0111\u00f3, nh\u00ecn chung, ch\u1ee9c n\u0103ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 kh\u00f4ng ph\u1ea3i l\u00e0 ch\u1ee9c n\u0103ng th\u00eam v\u00e0o m\u00e0 c\u0169ng kh\u00f4ng ph\u1ea3i l\u00e0 h\u1ecd \u0111\u01b0\u1ee3c m\u1eddi \u0111\u1ebfn nh\u01b0 m\u1ed9t th\u00e0nh vi\u00ean gi\u00e1 tr\u1ecb c\u1ee7a nh\u00f3m. Trong nhi\u1ec1u c\u00f4ng ty, qu\u1ea3n l\u00fd ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 l\u00e0 tr\u1eadn chi\u1ebfn m\u1ec7t m\u1ecfi t\u1eeb vi\u1ec7c chi\u1ebfn \u0111\u1ea5u \u201cgi\u1ebft ch\u1ebft nh\u1eefng nh\u00e0 qu\u1ea3n l\u00fd\u201d.<\/p>\n

\n

NH\u1eeeNG D\u1ea4U HI\u1ec6U M\u00c0 CH\u01af\u01a0NG TR\u00ccNH KI\u1ec2M SO\u00c1T N\u1ed8I B\u1ed8 C\u1ee6A B\u1ea0N KH\u00d4NG HO\u1ea0T \u0110\u1ed8NG THEO NH\u01af D\u1ef0 T\u00cdNH:<\/h2>\n

\u2013 Ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u00f3i \u201cT\u00f4i kh\u00f4ng bi\u1ebft m\u00e0\u201d? N\u1ebfu v\u1eady, m\u1ed9t d\u1ea5u hi\u1ec7u \u0111\u1eb7t ra r\u1eb1ng \u0111\u00e3 c\u00f3 s\u1ef1 thi\u1ebfu hi\u1ec3u bi\u1ebft v\u1ec1 ch\u00ednh s\u00e1ch, th\u1ee7 t\u1ee5c ho\u1eb7c quy \u0111\u1ecbnh c\u1ee7a ch\u00ednh ph\u1ee7.<\/p>\n

\u2013 Khi b\u1ea1n h\u1ecfi m\u1ed9t nh\u00e2n vi\u00ean h\u1ecd th\u1ef1c hi\u1ec7n m\u1ed9t nhi\u1ec7m v\u1ee5 c\u1ee5 th\u1ec3, h\u1ecd tr\u1ea3 l\u1eddi \u201cCh\u00fang t\u00f4i tin t\u01b0\u1edfng A, ng\u01b0\u1eddi l\u00e0m t\u1ea5t c\u1ea3 nh\u1eefng \u0111i\u1ec1u \u0111\u00f3\u201d, \u0111\u00e2y \u0111\u00e3 c\u00f3 th\u1ec3 l\u00e0 m\u1ed9t d\u1ea5u hi\u1ec7u ph\u00e2n chia nhi\u1ec7m v\u1ee5 kh\u00f4ng th\u00edch \u0111\u00e1ng.<\/p>\n

\u2013 N\u1ebfu c\u00f3 vi\u1ec7c chia s\u1ebb m\u1eadt kh\u1ea9u, m\u1edf kh\u00f3a v\u0103n ph\u00f2ng, ho\u1eb7c ti\u1ec1n m\u1eb7t kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o, \u0111\u00f3 ch\u00ednh l\u00e0 quy\u1ec1n kh\u00f4ng ph\u00f9 h\u1ee3p truy c\u1eadp b\u1ea3o v\u1ec7 t\u00e0i s\u1ea3n.<\/p>\n

\u2013 \u201cCh\u1ec9 c\u1ea7n n\u00f3 \u0111\u01b0\u1ee3c l\u00e0m, t\u00f4i kh\u00f4ng quan tr\u1ecdng n\u00f3 \u0111\u01b0\u1ee3c l\u00e0m nh\u01b0 th\u1ebf n\u00e0o\u201d l\u00e0 d\u1ea5u hi\u1ec7u ch\u1eafc ch\u1eafn c\u1ee7a vi\u1ec7c ki\u1ec3m so\u00e1t kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ebfm x\u1ec9a v\u00e0 l\u00e0 m\u1ed9t ch\u1ec9 d\u1eabn quan tr\u1ecdng c\u1ee7a h\u00e0ng t\u1ea5n nh\u1eefng h\u1eadu qu\u1ea3 x\u1ea3y ra sau \u0111\u00f3.<\/p>\n

\u2013 Khi th\u1ef1c hi\u1ec7n: \u201cCon ng\u01b0\u1eddi l\u00e0 con ng\u01b0\u1eddi v\u00e0 nh\u1eefng l\u1ed7i \u0111\u00e3 x\u1ea3y ra. B\u1ea1n kh\u00f4ng th\u1ec3 \u0111o\u00e1n tr\u01b0\u1edbc ho\u1eb7c ch\u1ea5m d\u1ee9t r\u1ee7i ro\u201d C\u00f3 gi\u1edbi h\u1ea1n v\u1ed1n c\u00f3 v\u00e0 c\u00f3 ph\u00e9p \u0111\u1ed1i x\u1ee9ng gi\u1eefa c\u00f4ng vi\u1ec7c c\u1ee7a nh\u1eefng ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u \u0111\u1ec3 th\u1ef1c hi\u1ec7n v\u00e0 d\u1eef li\u1ec7u v\u00e0 nh\u1eefng k\u1ef9 n\u0103ng \u0111\u01b0\u1ee3c l\u00e0m s\u1eb5n s\u00e0ng cho h\u1ecd.<\/p>\n

\n

T\u1ea0I SAO PH\u1ea2I KI\u1ec2M SO\u00c1T N\u1ed8I B\u1ed8?<\/h2>\n

\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o vi\u1ec7c tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, v\u00e0 \u0111\u1ec3 c\u00e1c nh\u00e0 l\u00e3nh \u0111\u1ea1o c\u00f3 tr\u00e1ch nhi\u1ec7m \u0111\u1ed1i v\u1edbi c\u00e1c quy\u1ebft \u0111\u1ecbnh c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn m\u00f4i tr\u01b0\u1eddng l\u00e0m vi\u1ec7c.<\/p>\n

C\u00e1c qu\u00e1 tr\u00ecnh c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c kh\u1eafc ph\u1ee5c th\u00f4ng qua vi\u1ec7c s\u1eed d\u1ee5ng m\u1ed9t ch\u01b0\u01a1ng tr\u00ecnh ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 hi\u1ec7u qu\u1ea3.
\n1. Thi\u1ebfu s\u1ef1 gi\u00e1m s\u00e1t qu\u1ea3n l\u00fd \u0111\u1ea7y \u0111\u1ee7 v\u00e0 tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh v\u00e0 s\u1ef1 th\u1ea5t b\u1ea1i \u0111\u1ec3 ph\u00e1t tri\u1ec3n m\u1ed9t n\u1ec1n v\u0103n h\u00f3a ki\u1ec3m so\u00e1t m\u1ea1nh m\u1ebd. (Li\u00ean k\u1ebft v\u1edbi m\u00f4i tr\u01b0\u1eddng ki\u1ec3m so\u00e1t COSO);
\n2. \u0110\u00e1nh gi\u00e1 kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 v\u1ec1 nguy c\u01a1 c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng nh\u1ea5t \u0111\u1ecbnh tr\u00ean c\u00e1c b\u1ea3ng c\u00e2n \u0111\u1ed1i (Li\u00ean k\u1ebft v\u1edbi \u0111\u00e1nh gi\u00e1 r\u1ee7i ro COSO);
\n3. Ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m so\u00e1t kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 ho\u1eb7c th\u1ea5t b\u1ea1i, ch\u1eb3ng h\u1ea1n nh\u01b0 ph\u00e2n c\u00f4ng nhi\u1ec7m v\u1ee5, ph\u00ea duy\u1ec7t, x\u00e1c nh\u1eadn, v\u00e0 b\u00e1o c\u00e1o qu\u00e1 tr\u00ecnh t\u1ed5 ch\u1ee9c;
\n4. S\u1ef1 truy\u1ec1n \u0111\u1ea1t thi\u1ebfu th\u00f4ng tin gi\u1eefa c\u00e1c c\u1ea5p \u0111\u1ed9 qu\u1ea3n l\u00fd, \u0111\u1eb7c bi\u1ec7t trong c\u00e1c v\u1ea5n \u0111\u1ec1 truy\u1ec1n \u0111\u1ea1t l\u00ean c\u1ea5p tr\u00ean;
\n5. S\u1eed d\u1ee5ng kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 ho\u1eb7c kh\u00f4ng hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng gi\u00e1m s\u00e1t bao g\u1ed3m c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh ki\u1ec3m to\u00e1n ki\u1ec3m v\u00e0 so\u00e1t n\u1ed9i b\u1ed9.<\/p>\n

\n

L\u1ee2I \u00cdCH NH\u1eacN \u0110\u01af\u1ee2C T\u1eea M\u1ed8T CH\u01af\u01a0NG TR\u00ccNH KI\u1ec2M SO\u00c1T N\u1ed8I B\u1ed8 T\u1ed0T BAO G\u1ed2M:<\/h2>\n

\u2022 T\u0103ng hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e1ng tin c\u1eady;
\n\u2022 T\u0103ng l\u1ee3i nhu\u1eadn;
\n\u2022 C\u1ea3i thi\u1ec7n t\u00e0i li\u1ec7u h\u01b0\u1edbng d\u1eabn ki\u1ec3m so\u00e1t v\u00e0 \u0111\u00e1nh gi\u00e1 qu\u00e1 tr\u00ecnh ki\u1ec3m so\u00e1t;
\n\u2022 C\u1ea3i thi\u1ec7n \u0111\u1ecbnh ngh\u0129a ki\u1ec3m so\u00e1t th\u00f4ng qua vi\u1ec7c t\u1ed5 ch\u1ee9c, bao g\u1ed3m c\u00e1c m\u1ed1i li\u00ean h\u1ec7 gi\u1eefa ki\u1ec3m so\u00e1t v\u00e0 r\u1ee7i ro.<\/p>\n

C\u00e1c c\u00f4ng ty ki\u1ec3m so\u00e1t hi\u1ec7u qu\u1ea3 th\u01b0\u1eddng n\u00e2ng cao \u0111\u01b0\u1ee3c hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng, trao \u0111\u1ed5i th\u00f4ng tin, \u0111\u1ed9 tin c\u1eady, t\u00ednh linh ho\u1ea1t, v\u00e0 kh\u1ea3 n\u0103ng ph\u1ee5c h\u1ed3i. C\u00f4ng ty v\u1edbi ki\u1ec3m so\u00e1t hi\u1ec7u qu\u1ea3 th\u01b0\u1eddng \u0111\u1ea1t k\u1ebf ho\u1ea1ch \u0111\u00e3 \u0111\u1ecbnh, ph\u00e2n ph\u1ed1i ngu\u1ed3n l\u1ef1c, v\u00e0 cung c\u1ea5p nh\u1eefng th\u00f4ng tin v\u00e0 d\u1eef li\u1ec7u ch\u1eafc ch\u1eafn, \u0111\u00e1ng tin c\u1eady \u0111\u1ec3 ra quy\u1ebft \u0111\u1ecbnh v\u00e0 b\u00e1o c\u00e1o.<\/p>\n

S\u1ef1 nh\u1ea5n m\u1ea1nh v\u1ec1 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 \u0111\u00e3 th\u00fac \u0111\u1ea9y th\u1ef1c hi\u1ec7n v\u00e0 ki\u1ec3m tra theo y\u00eau c\u1ea7u ban \u0111\u1ea7u. C\u00e1c nh\u00e0 l\u00e3nh \u0111\u1ea1o bi\u1ebft l\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 t\u1eadn d\u1ee5ng nh\u1eefng hi\u1ec3u bi\u1ebft thu \u0111\u01b0\u1ee3c t\u1eeb ch\u01b0\u01a1ng tr\u00ecnh ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 \u0111\u1ec3 t\u1ea1o ra gi\u00e1 tr\u1ecb cho to\u00e0n b\u1ed9 t\u1ed5 ch\u1ee9c.<\/p>\n","protected":false},"excerpt":{"rendered":"

\u201cKi\u1ec3m so\u00e1t n\u1ed9i b\u1ed9\u201d\u00a0(Internal Control)\u00a0kh\u00f4ng ch\u1ec9 l\u00e0 nh\u1eefng lu\u1eadt l\u1ec7; ch\u00fang \u0111\u01b0\u1ee3c h\u1ee3p nh\u1ea5t t\u1eeb nh\u1eefng quy t\u1eafc, ni\u1ec1m tin, gi\u00e1 tr\u1ecb v\u00e0 v\u0103n h\u00f3a c\u1ee7a c\u00f4ng ty. C\u00e1c ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 kh\u00f4ng ch\u1ec9 l\u00e0 vi\u1ec7c xem x\u00e9t quy tr\u00ecnh c\u00f3 ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c v\u0103n b\u1ea3n. Ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 kh\u00f4ng […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[183],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/4184"}],"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=4184"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/4184\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=4184"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=4184"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=4184"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}