{"id":4193,"date":"2023-11-29T09:37:28","date_gmt":"2023-11-29T09:37:28","guid":{"rendered":"http:\/\/masterskills.org\/blog\/?p=4193"},"modified":"2023-11-30T04:41:44","modified_gmt":"2023-11-30T04:41:44","slug":"muc-tieu-cua-kiem-soat-noi-bo","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/muc-tieu-cua-kiem-soat-noi-bo.html","title":{"rendered":"M\u1ee5c ti\u00eau c\u1ee7a ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9"},"content":{"rendered":"

M\u1ee5c ti\u00eau c\u1ee7a ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9:<\/span><\/p>\n

    \n
  1. T\u00ednh hi\u1ec7u l\u1ef1c v\u00e0 hi\u1ec7u qu\u1ea3 (Effectiveness and Efficiency) trong t\u1ea5t c\u1ea3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh; th\u1ec3 hi\u1ec7n qua:<\/strong><\/span>
    \n \u2013 Ph\u1ea1m vi ho\u1ea1t \u0111\u1ed9ng (Scope);<\/span>
    \n \u2013 Ch\u1ea5t l\u01b0\u1ee3ng (Quality);<\/span>
    \n \u2013 Th\u1eddi gian (Time);<\/span>
    \n \u2013 Chi ph\u00ed (Cost);<\/span><\/li>\n
  2. T\u00ednh \u0111\u00e1ng tin c\u1eady c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (Reliability of financial Reporting); \u0111\u1ed9 tin c\u1eady th\u1ec3 hi\u1ec7n qua:<\/strong><\/span>
    \n \u2013 \u0110\u00fang th\u1ea9m quy\u1ec1n (Authorization<\/em>);<\/span>
    \n \u2013 Nguy\u00ean t\u1eafc ghi nh\u1eadn (Recording<\/em>);<\/span>
    \n \u2013 Th\u1ea9m quy\u1ec1n ti\u1ebfp c\u1eadn t\u00e0i s\u1ea3n (Access to Assets<\/em>);<\/span>
    \n \u2013 S\u1ef1 ph\u00f9 h\u1ee3p gi\u1eefa t\u00e0i s\u1ea3n th\u1ef1c t\u1ebf v\u00e0 s\u1ed5 s\u00e1ch (Asset Accountability<\/em>).<\/span><\/li>\n
  3. T\u00ednh tu\u00e2n th\u1ee7 (Compliance):<\/strong>\u00a0l\u00e0 vi\u1ec7c th\u1ef1c thi c\u00e1c h\u00e0nh \u0111\u1ed9ng theo \u0111\u00fang c\u00e1c ch\u1ec9 th\u1ecb ho\u1eb7c theo \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh v\u00e0 quy tr\u00ecnh c\u00f3 hi\u1ec7u l\u1ef1c \u0111\u00e3 \u0111\u1ec1 ra. Trong m\u00f4i tr\u01b0\u1eddng doanh nghi\u1ec7p, s\u1ef1 tu\u00e2n th\u1ee7 th\u1ec3 hi\u1ec7n \u1edf hai c\u1ea5p \u0111\u1ed9:<\/span>
    \n \u2013 Tu\u00e2n th\u1ee7 t\u1ea5t c\u1ea3 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh t\u1ea1i Vi\u1ec7t Nam;<\/span>
    \n \u2013 Tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a \u0110i\u1ec1u l\u1ec7 c\u00f4ng ty; c\u00e1c quy tr\u00ecnh, quy \u0111\u1ecbnh n\u1ed9i b\u1ed9, v\u0103n h\u00f3a, chu\u1ea9n m\u1ef1c, gi\u00e1 tr\u1ecb c\u1ed1t l\u00f5i c\u1ee7a\u00a0Doanh nghi\u1ec7p.<\/span><\/li>\n
  4. T\u00ednh minh b\u1ea1ch (Transparency),<\/strong>\u00a0bao g\u1ed3m:<\/span>
    \n \u2013\u00a0S\u1ef1 ch\u00ednh x\u00e1c<\/em><\/strong>: Th\u00f4ng tin ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c d\u1eef li\u1ec7u t\u1ed5ng h\u1ee3p t\u1eeb s\u1ef1 ki\u1ec7n ph\u00e1t sinh;<\/span>
    \n \u2013\u00a0S\u1ef1 nh\u1ea5t qu\u00e1n<\/strong><\/em>: Th\u00f4ng tin \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y c\u00f3 th\u1ec3 so s\u00e1nh \u0111\u01b0\u1ee3c v\u00e0 l\u00e0 k\u1ebft qu\u1ea3 c\u1ee7a nh\u1eefng ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed3ng nh\u1ea5t;<\/span>
    \n \u2013\u00a0S\u1ef1 th\u00edch h\u1ee3p:<\/strong><\/em>\u00a0Kh\u1ea3 n\u0103ng th\u00f4ng tin t\u1ea1o ra c\u00e1c quy\u1ebft \u0111\u1ecbnh kh\u00e1c bi\u1ec7t, gi\u00fap ng\u01b0\u1eddi s\u1eed d\u1ee5ng d\u1ef1 \u0111o\u00e1n k\u1ebft qu\u1ea3 trong qu\u00e1 kh\u1ee9, hi\u1ec7n t\u1ea1i v\u00e0 t\u01b0\u01a1ng lai ho\u1eb7c gi\u00fap x\u00e1c nh\u1eadn v\u00e0 hi\u1ec7u ch\u1ec9nh c\u00e1c mong \u0111\u1ee3i;<\/span>
    \n \u2013\u00a0S\u1ef1 \u0111\u1ea7y \u0111\u1ee7:<\/strong><\/em>\u00a0Th\u00f4ng tin ph\u1ea3n \u00e1nh m\u1ed9t c\u00e1ch \u0111\u1ea7y \u0111\u1ee7 c\u00e1c s\u1ef1 ki\u1ec7n ph\u00e1t sinh v\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 li\u00ean quan;<\/span>
    \n \u2013\u00a0S\u1ef1 r\u00f5 r\u00e0ng:<\/strong><\/em>\u00a0Th\u00f4ng tin truy\u1ec1n \u0111\u1ea1t \u0111\u01b0\u1ee3c th\u00f4ng \u0111i\u1ec7p v\u00e0 d\u1ec5 hi\u1ec3u;<\/span>
    \n \u2013\u00a0S\u1ef1 k\u1ecbp th\u1eddi:<\/strong><\/em>\u00a0Th\u00f4ng tin c\u00f3 s\u1eb5n cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng tr\u01b0\u1edbc khi th\u00f4ng tin gi\u1ea3m kh\u1ea3 n\u0103ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u00e1c quy\u1ebft \u0111\u1ecbnh;<\/span>
    \n \u2013\u00a0S\u1ef1 thu\u1eadn ti\u1ec7n:<\/strong><\/em>\u00a0Th\u00f4ng tin \u0111\u01b0\u1ee3c thu th\u1eadp v\u00e0 t\u1ed5ng h\u1ee3p d\u1ec5 d\u00e0ng.<\/span><\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"

    M\u1ee5c ti\u00eau c\u1ee7a ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9: T\u00ednh hi\u1ec7u l\u1ef1c v\u00e0 hi\u1ec7u qu\u1ea3 (Effectiveness and Efficiency) trong t\u1ea5t c\u1ea3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh; th\u1ec3 hi\u1ec7n qua: \u2013 Ph\u1ea1m vi ho\u1ea1t \u0111\u1ed9ng (Scope); \u2013 Ch\u1ea5t l\u01b0\u1ee3ng (Quality); \u2013 Th\u1eddi gian (Time); \u2013 Chi ph\u00ed (Cost); T\u00ednh \u0111\u00e1ng tin c\u1eady c\u1ee7a b\u00e1o c\u00e1o t\u00e0i […]<\/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\/4193"}],"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=4193"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/4193\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=4193"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=4193"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=4193"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}