{"id":4190,"date":"2023-11-29T16:35:55","date_gmt":"2023-11-29T16:35:55","guid":{"rendered":"http:\/\/masterskills.org\/blog\/?p=4190"},"modified":"2023-11-30T04:26:47","modified_gmt":"2023-11-30T04:26:47","slug":"kiem-soat-noi-bo-thanh-phan-va-nguyen-tac","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/kiem-soat-noi-bo-thanh-phan-va-nguyen-tac.html","title":{"rendered":"Ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 \u2013 Th\u00e0nh ph\u1ea7n v\u00e0 Nguy\u00ean t\u1eafc"},"content":{"rendered":"

Internal control framework – Principles and Components<\/strong><\/p>\n

Theo COSO, khung ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 bao g\u1ed3m n\u0103m (05) th\u00e0nh ph\u1ea7n v\u00e0 m\u01b0\u1eddi b\u1ea3y (17) nguy\u00ean t\u1eafc c\u01a1 b\u1ea3n li\u00ean quan \u0111\u1ebfn n\u0103m (05) th\u00e0nh ph\u1ea7n n\u00e0y.<\/p><\/blockquote>\n

\n

01. Ki\u1ec3m so\u00e1t m\u00f4i tr\u01b0\u1eddng (Control Environment):<\/strong><\/p>\n

    Th\u1ec3 hi\u1ec7n\u00a0m\u1ee9c \u0111\u1ed9 \u00fd th\u1ee9c v\u1ec1 ki\u1ec3m so\u00e1t c\u1ee7a ng\u01b0\u1eddi ch\u1ee7 doanh nghi\u1ec7p. N\u00f3 l\u00e0 c\u01a1 s\u1edf cho t\u1ea5t c\u1ea3 c\u00e1c th\u00e0nh ph\u1ea7n kh\u00e1c \u0111\u01b0a ra \u0111\u1ecbnh h\u01b0\u1edbng, k\u1ef7 lu\u1eadt, v\u00e0 c\u1ea5u tr\u00fac ki\u1ec3m so\u00e1t.<\/ol>\n
    \n

    02. \u0110\u00e1nh gi\u00e1 r\u1ee7i ro (Risk Assessment):<\/strong><\/p>\n

      L\u00e0 vi\u1ec7c x\u00e1c \u0111\u1ecbnh v\u00e0 ph\u00e2n t\u00edch c\u00e1c r\u1ee7i ro li\u00ean quan \u0111\u1ebfn m\u1ee5c ti\u00eau \u0111\u1ea1t \u0111\u01b0\u1ee3c. Th\u00e0nh ph\u1ea7n n\u00e0y t\u1ea1o c\u01a1 s\u1edf cho c\u00e1ch x\u00e1c \u0111\u1ecbnh r\u1ee7i ro, qu\u1ea3n l\u00fd v\u00e0 b\u00e1o c\u00e1o.<\/ol>\n
      \n

      03. C\u00e1c ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m so\u00e1t (Control Activities):<\/strong><\/p>\n

        C\u00e1c ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c g\u1eafn v\u00e0o trong c\u00e1c qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng v\u00e0 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh, \u0111\u1ea3m b\u1ea3o th\u1ef1c hi\u1ec7n c\u00e1c h\u00e0nh \u0111\u1ed9ng ki\u1ec3m so\u00e1t c\u1ea7n thi\u1ebft.<\/ol>\n
        \n

        04. Th\u00f4ng tin v\u00e0 truy\u1ec1n th\u00f4ng (Information and CommMasterskillstion):<\/strong><\/p>\n

          Bao g\u1ed3m vi\u1ec7c x\u00e1c \u0111\u1ecbnh, thu th\u1eadp, v\u00e0 truy\u1ec1n d\u1eef li\u1ec7u ng\u01b0\u1ee3c xu\u00f4i v\u00e0 th\u00f4ng tin.<\/ol>\n
          \n

          05. Gi\u00e1m s\u00e1t (Monitoring):<\/strong><\/p>\n

            \u0110\u00e2y l\u00e0 qu\u00e1 tr\u00ecnh \u0111\u00e1nh gi\u00e1 v\u00e0 \u01b0\u1edbc l\u01b0\u1ee3ng hi\u1ec7u qu\u1ea3 qu\u00e1 tr\u00ecnh, v\u00e0 s\u1ef1 tu\u00e2n th\u1ee7 trong vi\u1ec7c gi\u1ea3i quy\u1ebft c\u00e1c m\u1ee5c ti\u00eau ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9.<\/ol>\n
            \n

            Sau \u0111\u00e2y l\u00e0 17 nguy\u00ean t\u1eafc ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 t\u01b0\u01a1ng \u1ee9ng v\u1edbi 05 th\u00e0nh ph\u1ea7n ki\u1ec3m so\u00e1t:<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n
            05 th\u00e0nh ph\u1ea7n c\u1ee7a ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9<\/strong><\/td>\n17 nguy\u00ean t\u1eafc c\u1ee7a ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9<\/strong><\/td>\n<\/tr>\n<\/thead>\n
            1. Ki\u1ec3m so\u00e1t M\u00f4i tr\u01b0\u1eddng\u00a0(Control environment)<\/em>:<\/strong>\u00a0<\/strong><\/td>\n01. C\u00f4ng ty th\u1ef1c hi\u1ec7n cam k\u1ebft v\u1ec1 s\u1ef1 li\u00eam ch\u00ednh v\u00e0 c\u00e1c gi\u00e1 tr\u1ecb \u0111\u1ea1o \u0111\u1ee9c.(The organization demonstrates a commitment to integrity and ethical values)<\/em><\/p>\n

            02. H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb th\u1ec3 hi\u1ec7n s\u1ef1 \u0111\u1ed9c l\u1eadp trong qu\u1ea3n l\u00fd v\u00e0 th\u1ef1c thi vi\u1ec7c gi\u00e1m s\u00e1t \u0111\u1ed1i v\u1edbi s\u1ef1 ph\u00e1t tri\u1ec3n v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9.<\/p>\n

            The<\/em>\u00a0board of directors demonstrates independence of management and exercises oversight for the development and performance of internal control.<\/em><\/p>\n

            03. Qu\u1ea3n l\u00fd c\u00f9ng ban gi\u00e1m s\u00e1t thi\u1ebft l\u1eadp c\u00e1c c\u1ea5u tr\u00fac, b\u00e1o c\u00e1o v\u00e0 c\u00e1c ch\u1ee9c n\u0103ng, tr\u00e1ch nhi\u1ec7m ph\u00f9 h\u1ee3p \u0111\u1ec3 theo \u0111u\u1ed5i m\u1ee5c ti\u00eau.<\/p>\n

            Management establishes, with board oversight, structures, reporting lines, and appropriate authorities and responsibilities in the pursuit of objectives.<\/em><\/p>\n

            04. C\u00f4ng ty th\u1ef1c hi\u1ec7n cam k\u1ebft \u0111\u1ed1i v\u1edbi vi\u1ec7c thu h\u00fat, ph\u00e1t tri\u1ec3n v\u00e0 gi\u1eef ch\u00e2n ng\u01b0\u1eddi t\u00e0i \u0111\u1ec3 th\u1ef1c hi\u1ec7n m\u1ee5c ti\u00eau.<\/p>\n

            The Organization demonstrates a commitment to attract, develop, and retain competent individual in alignment with objectives.<\/em><\/p>\n

            05. C\u00f4ng ty ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 nh\u1eefng nhi\u1ec7m v\u1ee5 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 trong vi\u1ec7c theo \u0111u\u1ed5i c\u00e1c m\u1ee5c ti\u00eau.<\/p>\n

            The organization holds individuals accountable for their internal control responsibilities in the pursuit of objectives.<\/em><\/td>\n<\/tr>\n

            2. \u0110\u00e1nh gi\u00e1 r\u1ee7i ro\u00a0(Risk management)<\/em><\/strong>\u00a0<\/strong><\/td>\n06. C\u00f4ng ty quy \u0111\u1ecbnh c\u00e1c m\u1ee5c ti\u00eau c\u1ee5 th\u1ec3, r\u00f5 r\u00e0ng \u0111\u1ec3 c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh v\u00e0 \u0111\u00e1nh gi\u00e1 nh\u1eefng r\u1ee7i ro li\u00ean quan.The organization specifies objectives with sufficient clarity to enable identification and assessment of risks relating to objectives<\/em><\/p>\n

            07. C\u00f4ng ty nh\u1eadn di\u1ec7n r\u1ee7i ro \u0111\u1ec3 c\u00f3 th\u1ec3 \u0111\u1ea1t m\u1ee5c ti\u00eau v\u00e0 ph\u00e2n t\u00edch r\u1ee7i ro l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh qu\u1ea3n tr\u1ecb r\u1ee7i ro nh\u01b0 th\u1ebf n\u00e0o.<\/p>\n

            The organization identifies risks to achievement of its objectives across the entity and analyses risks as a basis for determining how the risks should be managed.<\/em><\/p>\n

            08. C\u00f4ng ty c\u00e2n nh\u1eafc kh\u1ea3 n\u0103ng gian l\u1eadn trong vi\u1ec7c \u0111\u00e1nh gi\u00e1 r\u1ee7i ro \u0111\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c c\u00e1c m\u1ee5c ti\u00eau.<\/p>\n

            The organization considers the potential of fraud in assessing risks to achievement of objectives.<\/em><\/p>\n

            09. C\u00f4ng ty x\u00e1c \u0111\u1ecbnh v\u00e0 \u0111\u00e1nh gi\u00e1 nh\u1eefng thay \u0111\u1ed5i c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9.<\/p>\n

            The organization identifies and assesses changes that could significantly impact the system of internal control.<\/em><\/td>\n<\/tr>\n

            3. Ki\u1ec3m so\u00e1t ho\u1ea1t \u0111\u1ed9ng\u00a0(Control Activities)<\/em><\/strong><\/td>\n10. L\u1ef1a ch\u1ecdn v\u00e0 ph\u00e1t tri\u1ec3n c\u00e1c ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m so\u00e1t g\u00f3p ph\u1ea7n v\u00e0o vi\u1ec7c gi\u1ea3m thi\u1ec3u r\u1ee7i ro \u0111\u1ed1i v\u1edbi vi\u1ec7c \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ee5c ti\u00eau.Select and develops control activities that contribute to the mitigation of risks to the achievement of objectives to acceptable levels.<\/em><\/p>\n

            11. L\u1ef1a ch\u1ecdn v\u00e0 ph\u00e1t tri\u1ec3n c\u00e1c ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m so\u00e1t chung b\u1eb1ng c\u00f4ng ngh\u1ec7 \u0111\u1ec3 h\u1ed7 tr\u1ee3 \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ee5c ti\u00eau.<\/p>\n

            Select and develops general control activities over technology to support the achievement of objectives.<\/em><\/p>\n

            12. Tri\u1ec3n khai ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m so\u00e1t theo nh\u01b0 trong c\u00e1c ch\u00ednh s\u00e1ch v\u00e0 th\u1ee7 t\u1ee5c li\u00ean quan \u0111\u1ec3 th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch.<\/p>\n

            Deploy control activities as manifested in policies that establish what is expected and in relevant procedures to effect the policies.<\/em><\/td>\n<\/tr>\n

            4. Th\u00f4ng tin, truy\u1ec1n th\u00f4ng\u00a0(Information and CommMasterskillstion)<\/em><\/strong><\/td>\n13. C\u00f4ng ty thu nh\u1eadn\/t\u1ea1o ra v\u00e0 s\u1eed d\u1ee5ng c\u00e1c th\u00f4ng tin ch\u1ea5t l\u01b0\u1ee3ng, li\u00ean quan \u0111\u1ec3 h\u1ed7 tr\u1ee3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c th\u00e0nh ph\u1ea7n kh\u00e1c trong ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9.The organization obtains or generates and uses relevant, quality information to support the functioning of other components of internal control<\/em><\/p>\n

            14. C\u00f4ng ty truy\u1ec1n \u0111\u1ea1t th\u00f4ng tin trong n\u1ed9i b\u1ed9, bao g\u1ed3m c\u1ea3 m\u1ee5c ti\u00eau v\u00e0 tr\u00e1ch nhi\u1ec7m ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, \u0111\u1ec3 h\u1ed7 tr\u1ee3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c th\u00e0nh ph\u1ea7n kh\u00e1c trong ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9.<\/p>\n

            The organization internally commMasterskillstes information, including objectives and responsibilities for internal control, necessary to support the functioning of other component of internal control.<\/em><\/p>\n

            15. C\u00f4ng ty truy\u1ec1n th\u00f4ng v\u1edbi c\u00e1c c\u01a1 quan b\u00ean ngo\u00e0i v\u1ec1 c\u00e1c v\u1ea5n \u0111\u1ec1 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ch\u1ee9c n\u0103ng c\u1ee7a c\u00e1c th\u00e0nh ph\u1ea7n kh\u00e1c trong ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9.<\/p>\n

            The organization commMasterskillstes to external parties regarding matters affecting the functioning of other components of internal control.<\/em><\/td>\n<\/tr>\n

            5. Ho\u1ea1t \u0111\u1ed9ng gi\u00e1m s\u00e1t\u00a0(Monitoring Activities)<\/em><\/strong><\/td>\n16. C\u00f4ng ty l\u1ef1a ch\u1ecdn, ph\u00e1t tri\u1ec3n v\u00e0 th\u1ef1c hi\u1ec7n vi\u1ec7c \u0111\u00e1nh gi\u00e1 li\u00ean t\u1ee5c\/ ho\u1eb7c ri\u00eang r\u1ebd \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1c b\u1ed9 ph\u1eadn c\u1ee7a ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u00f3 t\u1ed3n t\u1ea1i v\u00e0 ho\u1ea1t \u0111\u1ed9ng hay kh\u00f4ng.The organization selects, develops and performs ongoing and\/or separate evaluations to ascertain whether the components of internal controls are present and functioning.<\/em><\/p>\n

            17. C\u00f4ng ty \u0111\u00e1nh gi\u00e1 v\u00e0 th\u00f4ng tin v\u1ec1 nh\u1eefng thi\u1ebfu s\u00f3t ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 m\u1ed9t c\u00e1ch k\u1ecbp th\u1eddi \u0111\u1ebfn c\u00e1c b\u00ean ch\u1ecbu tr\u00e1ch nhi\u1ec7m (bao g\u1ed3m qu\u1ea3n l\u00fd c\u1ea5p cao v\u00e0 H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb) \u0111\u1ec3 kh\u1eafc ph\u1ee5c.<\/p>\n

            The organization evaluates and commMasterskillstes internal control deficiencies in a timely manner to those parties responsible for taking corrective action, including senior management and the board of directors, as appropriate.<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

            Internal control framework – Principles and Components Theo COSO, khung ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 bao g\u1ed3m n\u0103m (05) th\u00e0nh ph\u1ea7n v\u00e0 m\u01b0\u1eddi b\u1ea3y (17) nguy\u00ean t\u1eafc c\u01a1 b\u1ea3n li\u00ean quan \u0111\u1ebfn n\u0103m (05) th\u00e0nh ph\u1ea7n n\u00e0y. 01. Ki\u1ec3m so\u00e1t m\u00f4i tr\u01b0\u1eddng (Control Environment): Th\u1ec3 hi\u1ec7n\u00a0m\u1ee9c \u0111\u1ed9 \u00fd th\u1ee9c v\u1ec1 ki\u1ec3m so\u00e1t c\u1ee7a ng\u01b0\u1eddi ch\u1ee7 doanh […]<\/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\/4190"}],"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=4190"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/4190\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=4190"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=4190"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=4190"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}