{"id":4196,"date":"2023-11-30T03:00:59","date_gmt":"2023-11-30T03:00:59","guid":{"rendered":"http:\/\/masterskills.org\/blog\/?p=4196"},"modified":"2023-11-30T02:00:18","modified_gmt":"2023-11-30T02:00:18","slug":"tu-danh-gia-khung-kiem-soat-noi-bo-theo-chuan-coso","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/tu-danh-gia-khung-kiem-soat-noi-bo-theo-chuan-coso.html","title":{"rendered":"T\u1ef0 \u0110\u00c1NH GI\u00c1 KHUNG KI\u1ec2M SO\u00c1T N\u1ed8I B\u1ed8 THEO CHU\u1ea8N COSO"},"content":{"rendered":"

Ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 l\u00e0 m\u1ed9t th\u00e0nh ph\u1ea7n quan tr\u1ecdng \u0111\u1ed1i s\u1ef1 th\u00e0nh c\u00f4ng c\u1ee7a c\u00f4ng ty trong nhi\u1ec1u th\u1eadp k\u1ef7 tr\u01b0\u1edbc c\u1ea3 khi ban h\u00e0nh \u0111\u1ea1o lu\u1eadt Sarbanes-Oxley. Ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 \u0111\u00e3 th\u00e0nh m\u1ed9t b\u1ed9 ph\u1eadn g\u1eafn li\u1ec1n v\u1edbi quy tr\u00ecnh qu\u1ea3n l\u00fd. R\u1ea5t l\u00e2u tr\u01b0\u1edbc khi \u0111\u1ea1o lu\u1eadt SOX v\u00e0 c\u00e1c chuy\u00ean gia kinh doanh \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn gi\u1edbi kinh doanh, vi\u1ec7c s\u1eed d\u1ee5ng m\u00f4i tr\u01b0\u1eddng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u1eefng ch\u1eafc nh\u01b0 m\u1ed9t c\u00f4ng c\u1ee5 c\u00f3 th\u1ec3 \u0111\u00e1p \u1ee9ng v\u00e0 \u0111\u1ea9y nhanh vi\u1ec7c \u0111\u1ea1t m\u1ee5c ti\u00eau kinh doanh v\u00e0 m\u1ee5c ti\u00eau l\u1ee3i nhu\u1eadn.<\/span><\/p><\/blockquote>\n

Ch\u01b0\u01a1ng tr\u00ecnh n\u00e0y \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf \u0111\u1ec3 gi\u00fap h\u1ed7 tr\u1ee3 b\u1ea1n trong vi\u1ec7c \u00e1p d\u1ee5ng v\u00e0 \u0111o l\u01b0\u1eddng m\u1ed9t ch\u01b0\u01a1ng tr\u00ecnh ki\u1ec3m so\u00e1t v\u1eefng ch\u1eafc. C\u00e1c chi\u1ebfn l\u01b0\u1ee3c, c\u00f4ng c\u1ee5, h\u1ed7 tr\u1ee3 s\u1ebd \u0111\u01b0\u1ee3c gi\u1edbi thi\u1ec7u \u0111\u1ec3 h\u1ed7 tr\u1ee3 thi\u1ebft l\u1eadp v\u00e0 \u0111o l\u01b0\u1eddng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9.<\/span><\/p>\n

Sau \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 kh\u1eafc ph\u1ee5c c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng ngay:<\/strong><\/span>
\n \u2022 Th\u1ef1c hi\u1ec7n ph\u00e2n c\u00f4ng nhi\u1ec7m v\u1ee5, t\u00e1ch bi\u1ec7t nhi\u1ec7m v\u1ee5 \u0111\u1ec3 gi\u1ea3m nguy c\u01a1 sai s\u00f3t ho\u1eb7c h\u00e0nh \u0111\u1ed9ng kh\u00f4ng ph\u00f9 h\u1ee3p. Kh\u00f4ng m\u1ed9t ai c\u00f3 quy\u1ec1n ki\u1ec3m so\u00e1t t\u1ea5t c\u1ea3 c\u00e1c kh\u00eda c\u1ea1nh c\u1ee7a vi\u1ec7c kinh doanh n\u00e0o.<\/span>
\n \u2022 Ch\u1eafc ch\u1eafn c\u00f3 m\u1ed9t ng\u01b0\u1eddi \u0111\u01b0\u1ee3c giao th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t c\u00e1c giao d\u1ecbch (ph\u00f9 h\u1ee3p ch\u00ednh s\u00e1ch, th\u1ee7 t\u1ee5c).<\/span>
\n \u2022 \u0110\u1ea3m b\u1ea3o th\u01b0\u1eddng xuy\u00ean xem x\u00e9t b\u1edfi m\u1ed9t ng\u01b0\u1eddi kh\u00e1c ng\u01b0\u1eddi khai b\u00e1o ho\u1eb7c ng\u01b0\u1eddi x\u1eed l\u00fd \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh giao d\u1ecbch \u0111\u00f3 \u0111\u00e3 \u0111\u01b0\u1ee3c x\u1eed l\u00fd \u0111\u00fang c\u00e1ch.<\/span>
\n \u2022 H\u00e3y ch\u1eafc ch\u1eafn r\u1eb1ng thi\u1ebft b\u1ecb, h\u00e0ng t\u1ed3n kho, ti\u1ec1n m\u1eb7t v\u00e0 c\u00e1c t\u00e0i s\u1ea3n kh\u00e1c \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o, \u0111\u01b0\u1ee3c t\u00ednh \u0111\u1ecbnh k\u1ef3, v\u00e0 so s\u00e1nh v\u1edbi mi\u00eau t\u1ea3 tr\u00ean h\u1ed3 s\u01a1 ki\u1ec3m so\u00e1t.<\/span>
\n \u2022 Cho nh\u00e2n vi\u00ean \u0111\u01b0\u1ee3c \u0111\u00e0o t\u1ea1o, h\u01b0\u1edbng d\u1eabn th\u00edch h\u1ee3p \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o h\u1ecd c\u00f3 ki\u1ebfn th\u1ee9c c\u1ea7n thi\u1ebft \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c, nh\u1eadn \u0111\u01b0\u1ee3c s\u1ef1 ch\u1ec9 \u0111\u1ea1o th\u00edch h\u1ee3p.<\/span>
\n \u2022 Ch\u1eafc ch\u1eafn c\u00e1c ch\u00ednh s\u00e1ch v\u00e0 quy tr\u00ecnh v\u1eadn h\u00e0nh \u0111\u01b0\u1ee3c ch\u00ednh th\u1ee9c h\u00f3a v\u00e0 th\u00f4ng b\u00e1o cho nh\u00e2n vi\u00ean. Ch\u00ednh s\u00e1ch v\u00e0 th\u1ee7 t\u1ee5c l\u01b0u tr\u1eef d\u1ec5 ti\u1ebfp c\u1eadn \u0111\u1ed1i v\u1edbi nh\u00e2n vi\u00ean \u0111\u1ec3 c\u00f3 th\u1ec3 h\u01b0\u1edbng d\u1eabn h\u00e0ng ng\u00e0y v\u00e0 th\u00fac \u0111\u1ea9y ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c n\u1ebfu c\u00f3 tr\u01b0\u1eddng h\u1ee3p nh\u00e2n vi\u00ean v\u1eafng m\u1eb7t k\u00e9o d\u00e0i.<\/span><\/p><\/blockquote>\n

\n

T\u1ef0 \u0110\u00c1NH GI\u00c1 KHUNG KI\u1ec2M SO\u00c1T N\u1ed8I B\u1ed8 THEO CHU\u1ea8N COSO<\/em><\/strong><\/span><\/h2>\n

COSO x\u00e1c \u0111\u1ecbnh c\u00e1c y\u1ebfu t\u1ed1 v\u00e0 ph\u1ea1m vi ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 nh\u01b0 m\u1ed9t khu\u00f4n kh\u1ed5 gi\u00e1m s\u00e1t qu\u1ea3n tr\u1ecb t\u1eeb nh\u00e0 n\u01b0\u1edbc \u0111\u1ebfn doanh nghi\u1ec7p. Sau m\u1ed7i y\u1ebfu t\u1ed1 l\u00e0 m\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi \u0111\u1ec3 t\u1ef1 \u0111\u00e1nh gi\u00e1.<\/span><\/p>\n

Nh\u01b0 v\u1edbi c\u00e1c b\u00e0i t\u1eadp tr\u00ean, h\u00e3y ho\u00e0n th\u00e0nh b\u00e0i t\u1eadp n\u00e0y c\u00e1 nh\u00e2n ho\u1eb7c theo nh\u00f3m. L\u00fd do l\u00e0, l\u00e0 m\u1ed9t gi\u00e1m \u0111\u1ed1c \u0111i\u1ec1u h\u00e0nh, b\u1ea1n c\u1ea7n ph\u1ea3i bi\u1ebft r\u00f5 doanh nghi\u1ec7p c\u1ee7a m\u00ecnh nh\u1ea5t v\u00e0 \u0111i\u1ec1u g\u00ec l\u00e0m b\u1ea1n lo ng\u1ea1i. Khi tr\u1ea3 l\u1eddi nh\u1eefng c\u00e2u h\u1ecfi n\u00e0y, \u00e1p d\u1ee5ng ma tr\u1eadn theo sau \u0111\u1ec3 c\u00f3 th\u1ec3 t\u1ea1o c\u01a1 s\u1edf \u0111\u00e1nh gi\u00e1.<\/span><\/p>\n

B\u1ea1n ngh\u0129 vi\u1ec7c k\u1ebft h\u1ee3p khu\u00f4n kh\u1ed5 COSO v\u00e0o trong c\u00f4ng ty v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a b\u1ed9 ph\u1eadn ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 t\u1ed1t nh\u01b0 th\u1ebf n\u00e0o? S\u1eed d\u1ee5ng c\u00e1c \u0111\u1ecbnh ngh\u0129a v\u00e0 c\u00e2u h\u1ecfi \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea sau m\u1ed7i ph\u1ea7n COSO, \u0111\u00e1nh gi\u00e1 c\u00f4ng ty b\u1ea1n v\u1ec1 m\u1ee9c \u0111\u1ed9 \u00e1p d\u1ee5ng nh\u1eefng y\u1ebfu t\u1ed1 n\u00e0y v\u00e0o c\u00e1c ho\u1ea1t \u0111\u1ed9ng ti\u1ebfp c\u1eadn, tri\u1ec3n khai v\u00e0 k\u1ebft qu\u1ea3. S\u1eed d\u1ee5ng thang \u0111i\u1ec3m sau \u0111\u1ec3 t\u1ef1 \u0111\u00e1nh gi\u00e1 c\u1ea5p \u0111\u1ed9. B\u1ea1n ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c c\u1ea5p \u0111\u1ed9 th\u1ea5p tr\u01b0\u1edbc khi ti\u1ebfn t\u1edbi c\u1ea5p \u0111\u1ed9 ti\u1ebfp theo.<\/span><\/p>\n

Ch\u00fa \u00fd r\u1eb1ng s\u1ef1 ti\u1ebfn tri\u1ec3n c\u1ea5p \u0111\u1ed9 l\u00ean c\u1ea5p cao h\u01a1n, s\u1ebd c\u00f3 nhi\u1ec1u y\u00eau c\u1ea7u c\u00f3 chi\u1ec1u s\u00e2u h\u01a1n, c\u1ea7n tri\u1ec3n khai t\u00edch h\u1ee3p h\u01a1n. K\u1ebft qu\u1ea3 ch\u1ee9ng minh r\u1eb1ng c\u00e1ch ti\u1ebfp c\u1eadn v\u00e0 tri\u1ec3n khai s\u1ebd t\u1ea1o ra nh\u1eefng c\u1ea3i ti\u1ebfn \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u \u0111\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c x\u1ebfp h\u1ea1ng trong c\u00e1c h\u1ea1ng m\u1ee5c cao h\u01a1n.<\/span><\/p>\n

\u0110\u1eebng n\u1ea3n ch\u00ed n\u1ebfu x\u1ebfp h\u1ea1ng th\u1ea5p; theo d\u00f5i l\u1ed9 tr\u00ecnh cho \u0111i\u1ec3m \u0111\u1ec3 c\u1ea3i thi\u1ec7n. C\u00e1c thang ch\u1ea5m l\u00e0:<\/span><\/p>\n

+ \u0110\u1ebfn 20% \u2013 kh\u00f4ng d\u1ef1 t\u00ednh tr\u01b0\u1edbc, ngh\u0129a l\u00e0:<\/strong><\/span><\/p>\n

    Kh\u00f4ng c\u00f3 c\u00e1ch ti\u1ebfp c\u1eadn r\u00f5 r\u00e0ng, v\u1ea5n \u0111\u1ec1 s\u1ebd \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh khi ph\u00e1t sinh.<\/ol>\n

    + 40% \u2013 nh\u1eadn th\u1ee9c, ngh\u0129a l\u00e0:<\/strong><\/span><\/p>\n

      \n
    1. Ph\u01b0\u01a1ng ph\u00e1p ti\u1ebfp c\u1eadn bao g\u1ed3m c\u00e1c ho\u1ea1t \u0111\u1ed9ng chi\u1ebfn l\u01b0\u1ee3c, chi\u1ebfn thu\u1eadt.<\/span><\/li>\n
    2. Ngu\u1ed3n l\u1ef1c \u0111\u01b0\u1ee3c ph\u00e2n cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9.<\/span><\/li>\n
    3. \u0110\u01b0\u1ee3c tri\u1ec3n khai \u1edf m\u1ed9t s\u1ed1 l\u0129nh v\u1ef1c c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<\/ol>\n

      + 60% \u2013 tri\u1ec3n khai, c\u00f3 ngh\u0129a l\u00e0:<\/strong><\/span><\/p>\n

        \n
      1. Ph\u01b0\u01a1ng ph\u00e1p ti\u1ebfp c\u1eadn \u0111\u01b0\u1ee3c tri\u1ec3n khai \u1edf h\u1ea7u h\u1ebft c\u00e1c khu v\u1ef1c c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n
      2. H\u1ec7 th\u1ed1ng \u0111o l\u01b0\u1eddng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 \u0111\u01b0\u1ee3c t\u1eadp h\u1ecdp v\u00e0 th\u00f4ng b\u00e1o cho qu\u1ea3n l\u00fd ti\u1ebfn h\u00e0nh.<\/span><\/li>\n<\/ol>\n

        + 80% \u2013 k\u1ebft qu\u1ea3, c\u00f3 ngh\u0129a l\u00e0:<\/strong><\/span><\/p>\n

          c\u00f3 nguy\u00ean nh\u00e2n tr\u1ef1c ti\u1ebfp v\u00e0 c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u1ea3i thi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m so\u00e1t.<\/ol>\n

          + Tr\u00ean 80% \u2013 ti\u00eau chu\u1ea9n, c\u00f3 ngh\u0129a l\u00e0:<\/strong><\/span><\/p>\n

            K\u1ebft qu\u1ea3 \u0111\u01b0\u1ee3c duy tr\u00ec v\u00e0 ch\u01b0\u01a1ng tr\u00ecnh ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a c\u00f4ng ty \u0111\u01b0\u1ee3c chia s\u1ebb v\u1edbi c\u00e1c c\u00f4ng ty, ng\u00e0nh kh\u00e1c.<\/ol>\n

            B\u1ea3ng \u0111i\u1ec3m<\/strong><\/span><\/p>\n\n\n\n\n\n\n\n\n
            %<\/strong><\/span><\/td>\nM\u00f4i tr\u01b0\u1eddng ki\u1ec3m so\u00e1t<\/strong><\/span><\/td>\n\u0110\u00e1nh gi\u00e1 r\u1ee7i ro<\/strong><\/span><\/td>\nHo\u1ea1t \u0111\u1ed9ng ki\u1ec3m so\u00e1t<\/strong><\/span><\/td>\nTh\u00f4ng tin v\u00e0 truy\u1ec1n th\u00f4ng<\/strong><\/span><\/td>\nGi\u00e1m s\u00e1t<\/strong><\/span><\/td>\n<\/tr>\n
            \u0110\u1ebfn 20% -kh\u00f4ng d\u1ef1 t\u00ednh tr\u01b0\u1edbc<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
            \u0110\u1ebfn 40%\u2014Nh\u1eadn th\u1ee9c<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
            \u0110\u1ebfn 60%\u2014Tri\u1ec3n khai<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
            \u0110\u1ebfn 80%\u2014K\u1ebft qu\u1ea3<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
            Tr\u00ean 80%\u2014\u0110i\u1ec3m chu\u1ea9n<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
            \n

            1)\u00a0M\u00f4i tr\u01b0\u1eddng ki\u1ec3m so\u00e1t<\/strong>\u00a0thi\u1ebft l\u1eadp nh\u1eefng t\u1ed5ng th\u1ec3, hay v\u0103n h\u00f3a, c\u1ee7a t\u1ed5 ch\u1ee9c, t\u1ea1o ra m\u1ed9t \u1ea3nh h\u01b0\u1edfng r\u1ed9ng kh\u1eafp tr\u00ean c\u00e1c ch\u1ee9c n\u0103ng ki\u1ec3m so\u00e1t. C\u00e1c nguy\u00ean t\u1eafc c\u1ee7a m\u00f4i tr\u01b0\u1eddng ki\u1ec3m so\u00e1t l\u00e0 ph\u1ea3i ghi ch\u00e9p, truy\u1ec1n \u0111\u1ea1t, v\u00e0 t\u00edch h\u1ee3p trong t\u1eebng c\u00f4ng \u0111o\u1ea1n. V\u1ec1 t\u1ed5ng th\u1ec3 v\u00e0 m\u1ee5c ti\u00eau c\u00f4ng ty ph\u1ea3i bao g\u1ed3m vi\u1ec7c tr\u1edf th\u00e0nh m\u1ed9t c\u00f4ng ty ho\u1ea1t \u0111\u1ed9ng theo quy tr\u00ecnh. Trong \u0111\u00f3, m\u1ed7i c\u00f4ng \u0111o\u1ea1n v\u00e0 nh\u00e2n vi\u00ean l\u00e0 m\u1ed9t ph\u1ea7n c\u1ee7a chu\u1ed7i gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c li\u00ean t\u1ee5c theo d\u00f5i v\u00e0 qu\u1ea3n l\u00fd, ph\u00e1t tri\u1ec3n k\u1ef9 n\u0103ng \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi m\u1ee5c ti\u00eau \u0111\u1ec1 ra, tr\u1edf th\u00e0nh c\u00e1c c\u00e1 th\u1ec3 xu\u1ea5t s\u1eafc v\u00e0 tri\u1ec3n v\u1ecdng nh\u1ea5t.<\/span><\/p>\n

              \n
            • C\u00e1c c\u1ea5p l\u00e3nh \u0111\u1ea1o \u0111i\u1ec1u h\u00e0nh \u0111\u00e3 c\u00f3 nh\u1eefng chi\u1ebfn l\u01b0\u1ee3c n\u00e0o \u0111\u1ec3 qu\u1ea3n l\u00fd t\u1ed5ng th\u1ec3 v\u00e0 ph\u00e2n ph\u1ed1i c\u00e1c ngu\u1ed3n l\u1ef1c th\u00edch h\u1ee3p cho chi\u1ebfn l\u01b0\u1ee3c \u0111\u00e3 \u0111\u1ec1 ra?<\/span><\/li>\n
            • \u0110\u1ec3 h\u1ed7 tr\u1ee3 chi\u1ebfn l\u01b0\u1ee3c ki\u1ec3m so\u00e1t t\u1ed5ng th\u1ec3, h\u00e3y li\u1ec7t k\u00ea danh s\u00e1ch c\u00e1c c\u00e1ch v\u00e0 t\u1ea7n su\u1ea5t truy\u1ec1n \u0111\u1ea1t.<\/span><\/li>\n
            • Ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng c\u00f3 th\u1ec3 ti\u1ebfp thu m\u00f4i tr\u01b0\u1eddng v\u00e0 chi\u1ebfn l\u01b0\u1ee3c qu\u1ea3n l\u00fd c\u1ee7a c\u00f4ng ty hay kh\u00f4ng? H\u00e3y h\u1ecfi n\u1ebfu b\u1ea1n kh\u00f4ng ch\u1eafc ch\u1eafn<\/span><\/li>\n
            • Chi\u1ebfn l\u01b0\u1ee3c qu\u1ea3n l\u00fd s\u1ebd ki\u1ec3m so\u00e1t, gi\u00e1m s\u00e1t v\u00e0 c\u1ea3i thi\u1ec7n nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c m\u1ee5c ti\u00eau \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u1ec1 ra? Chi\u1ebfn l\u01b0\u1ee3c n\u00e0y c\u00f3 nh\u1eefng \u1ea3nh h\u01b0\u1edfng g\u00ec \u0111\u1ebfn nh\u1eefng c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n quy tr\u00ecnh?<\/span><\/li>\n<\/ul>\n
              \n

              2)\u00a0\u0110\u00e1nh gi\u00e1 r\u1ee7i ro<\/strong>\u00a0l\u00e0 qu\u00e1 tr\u00ecnh x\u00e1c \u0111\u1ecbnh c\u00e1c r\u1ee7i ro nh\u1eb1m \u0111\u1ea1t \u0111\u01b0\u1ee3c c\u00e1c m\u1ee5c ti\u00eau qu\u1ea3n l\u00fd n\u1ed9i b\u1ed9 t\u1eeb \u0111\u00f3 t\u1ea1o ra m\u1ed9t c\u01a1 s\u1edf ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd nh\u1eb1m gi\u1ea3m thi\u1ec3u c\u00e1c r\u1ee7i ro \u0111\u00f3. V\u00ed d\u1ee5, qu\u00e1 tr\u00ecnh \u0111\u00e1nh gi\u00e1 r\u1ee7i ro s\u1ebd t\u00ednh to\u00e1n v\u00e0 xem x\u00e9t, h\u1ed7 tr\u1ee3 cho c\u00e1c nh\u00e2n vi\u00ean \u0111\u00e1nh gi\u00e1 hi\u1ec7u n\u0103ng (d\u1ef1a tr\u00ean c\u00e1c con s\u1ed1 hao h\u1ee5t) v\u00e0 hi\u1ec7u qu\u1ea3 (d\u1ef1a tr\u00ean khung gi\u1edd) c\u1ee7a m\u1ed7i quy tr\u00ecnh. Khi c\u00e1c c\u01a1 s\u1edf v\u00e0 \u0111o \u0111\u1ea1c n\u00e0y \u0111\u01b0\u1ee3c tri\u1ec3n khai, c\u00e1c r\u1ee7i ro s\u1ebd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh v\u00e0 \u0111\u1ecbnh l\u01b0\u1ee3ng.<\/span><\/p>\n

                \n
              • C\u00f4ng ty \u0111\u00e3 \u0111\u00e1nh gi\u00e1 c\u00e1c r\u1ee7i ro c\u1ed1t y\u1ebfu c\u00f3 th\u1ec3 x\u1ea3y ra trong c\u00e1c l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng hay quy tr\u00ecnh hay ch\u01b0a? \u0110\u00e3 c\u00f3 nh\u1eefng ph\u00e2n b\u1ed9 kinh doanh n\u00e0o \u0111\u01b0\u1ee3c giao nhi\u1ec7m v\u1ee5 tra c\u1ee9u, gi\u00e1m s\u00e1t v\u00e0 theo d\u00f5i c\u00e1c quy tr\u00ecnh n\u00e0y?<\/span><\/li>\n
              • Ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh, \u0111\u1ecbnh l\u01b0\u1ee3ng v\u00e0 b\u00e1o c\u00e1o t\u00ecnh tr\u1ea1ng c\u1ee7a ng\u01b0\u1ee1ng r\u1ee7i ro cho ph\u00e9p l\u00e0 g\u00ec?<\/span><\/li>\n
              • C\u00f3 c\u00f4ng c\u1ee5 n\u00e0o cho ph\u00e9p c\u00e1c nh\u00e2n vi\u00ean b\u00e1o c\u00e1o v\u1ec1 nh\u1eefng s\u1ef1 ki\u1ec7n giao d\u1ecbch hay quy tr\u00ecnh c\u00f3 m\u1ee9c r\u1ee7i ro kh\u00f4ng ph\u00f9 h\u1ee3p hay kh\u00f4ng?<\/span><\/li>\n
              • C\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn r\u1ee7i ro c\u00f3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u tra, theo d\u00f5i v\u00e0 gi\u1ea3i quy\u1ebft \u0111\u00fang l\u00fac hay kh\u00f4ng? C\u00e1c ph\u01b0\u01a1ng ph\u00e1p x\u1eed l\u00fd t\u1ea1m th\u1eddi c\u00f3 \u0111\u01b0\u1ee3c thay th\u1ebf b\u1eb1ng c\u00e1c bi\u1ec7n ph\u00e1p x\u1eed l\u00fd tri\u1ec7t \u0111\u1ec3 trong h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd hay kh\u00f4ng?<\/span><\/li>\n
              • Chi\u1ebfn l\u01b0\u1ee3c r\u1ee7i ro \u0111\u00e3 ki\u1ec3m so\u00e1t, gi\u00e1m s\u00e1t v\u00e0 c\u1ea3i thi\u1ec7n nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ec3 c\u00f3 th\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c c\u00e1c m\u1ee5c ti\u00eau qu\u1ea3n l\u00fd \u0111\u01b0\u1ee3c \u0111\u1ec1 ra?<\/span><\/li>\n<\/ul>\n
                \n

                3)\u00a0C\u00e1c<\/strong>\u00a0ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m so\u00e1t<\/strong>\u00a0l\u00e0 c\u00e1c ch\u00ednh s\u00e1ch v\u00e0 quy tr\u00ecnh \u0111\u01b0\u1ee3c \u0111\u1eb7t ra \u0111\u1ec3 nh\u1eadn di\u1ec7n v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro, gi\u00fap c\u00f4ng ty th\u00e0nh c\u00f4ng v\u00e0 \u0111\u1ea1t \u0111\u01b0\u1ee3c nh\u1eefng m\u1ee5c ti\u00eau qu\u1ea3n l\u00fd n\u1ed9i b\u1ed9. M\u1ee5c ti\u00eau n\u00e0y nh\u1eb1m t\u1ed1i \u01b0u h\u00f3a hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng, ch\u1ee7 \u0111\u1ed9ng ng\u0103n ng\u1eeba c\u00e1c l\u1ed7i qu\u1ea3n l\u00fd (v\u00ed d\u1ee5 nh\u01b0 c\u00e1c sai s\u00f3t trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh hay gian l\u1eadn c\u1ee7a nh\u00e2n vi\u00ean), c\u00f9ng l\u00fac ph\u00e1t hi\u1ec7n c\u00e1c l\u1ed7i kh\u00e1c n\u1ebfu c\u00f3.<\/span><\/p>\n

                  \n
                • Ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh, \u0111o l\u01b0\u1eddng v\u00e0 b\u00e1o c\u00e1o t\u00ecnh tr\u1ea1ng c\u00e1c ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd l\u00e0 g\u00ec?<\/span><\/li>\n
                • C\u00e1c ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd \u0111\u01b0\u1ee3c l\u00e0m r\u00f5 v\u00e0 ghi ch\u00fa nh\u01b0 th\u1ebf n\u00e0o v\u00e0o h\u1ed3 s\u01a1 c\u1ee7a c\u00f4ng ty? Ai \u0111\u1ee9ng ra xem x\u00e9t v\u00e0 duy\u1ec7t c\u00e1c ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd n\u00f3i tr\u00ean \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c m\u1ee5c ti\u00eau c\u1ee7a c\u00f4ng ty?<\/span><\/li>\n
                • C\u00f3 quy tr\u00ecnh n\u00e0o \u0111o l\u01b0\u1eddng, thu th\u1eadp v\u00e0 b\u00e1o c\u00e1o nh\u1eefng hi\u1ec7u qu\u1ea3 m\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd tr\u00ean mang l\u1ea1i hay kh\u00f4ng? Nh\u1eefng h\u00e0nh \u0111\u1ed9ng n\u00e0o s\u1ebd can thi\u1ec7p v\u00e0o c\u00e1c m\u1ee9c qu\u1ea3n l\u00fd kh\u00f4ng ph\u00f9 h\u1ee3p?<\/span><\/li>\n
                • Qu\u00e1 tr\u00ecnh gi\u00e1m s\u00e1t v\u00e0 b\u00e1o c\u00e1o c\u00e1c ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111o l\u01b0\u1eddng, b\u00e1o c\u00e1o v\u00e0 c\u1ea3i thi\u1ec7n nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/li>\n<\/ul>\n
                  \n

                  4)\u00a0Truy\u1ec1n th\u00f4ng<\/strong>\u00a0\u00e1m ch\u1ec9 c\u00e1c h\u1ec7 th\u1ed1ng ph\u1ed5 bi\u1ebfn th\u00f4ng tin v\u1ec1 t\u00e0i ch\u00ednh v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00f4ng ty. C\u00e1c h\u1ec7 th\u1ed1ng n\u00e0y ph\u1ea3i truy\u1ec1n b\u00e1 v\u00e0 ti\u1ebfp nh\u1eadn th\u00f4ng tin m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 \u0111\u1ed1i v\u1edbi c\u1ea3 n\u1ed9i b\u1ed9 v\u00e0 b\u00ean ngo\u00e0i. V\u00ed d\u1ee5, \u0111\u01a1n v\u1ecb qu\u1ea3n l\u00fd ph\u1ea3i c\u00f3 nh\u1eefng quy tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng ph\u00f9 h\u1ee3p v\u1edbi c\u00e1ch m\u00e0 c\u00f4ng ty \u0111\u00e3 \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c v\u00e0 l\u00e0m vi\u1ec7c. \u0110\u01a1n v\u1ecb qu\u1ea3n l\u00fd ph\u1ea3i cho ph\u00e9p nh\u00e2n vi\u00ean \u0111\u01b0\u1ee3c th\u1ef1c h\u00e0nh v\u00e0 ho\u00e0n th\u00e0nh quy tr\u00ecnh. C\u00e1c nh\u00e2n vi\u00ean ph\u1ea3i c\u00f3 tr\u00ecnh \u0111\u1ed9 ph\u00f9 h\u1ee3p c\u0169ng nh\u01b0 \u0111\u01b0\u1ee3c cung c\u1ea5p c\u00e1c th\u00f4ng tin c\u1ea7n thi\u1ebft \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho c\u00f4ng vi\u1ec7c. \u0110\u1ec3 qu\u1ea3n l\u00fd m\u1ed9t t\u1ed5 ch\u1ee9c, b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd ph\u1ea3i ti\u1ebfp nh\u1eadn nh\u1eefng b\u00e1o c\u00e1o \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c v\u00e0 \u0111\u00fang l\u00fac. \u0110\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c \u0111\u00f2i h\u1ecfi quy \u0111\u1ecbnh, c\u00e1c b\u00e1o c\u00e1o ph\u1ea3i \u0111\u01b0\u1ee3c ghi ch\u00e9p v\u00e0 duy\u1ec7t m\u1ed9t c\u00e1ch k\u1ecbp th\u1eddi. Truy\u1ec1n th\u00f4ng hi\u1ec7u qu\u1ea3 \u0111\u00f2i h\u1ecfi c\u00e1c h\u1ec7 th\u1ed1ng ph\u1ea3i \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed1 v\u00e0 qu\u1ea3n l\u00fd m\u1ed9t c\u00e1ch h\u1ee3p l\u00fd. C\u00e1c ph\u00e2n b\u1ed1 ph\u1ea3i \u0111\u1ea1t y\u00eau c\u1ea7u truy\u1ec1n t\u1ea3i th\u00f4ng tin \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c v\u00e0 k\u1ecbp th\u1eddi.<\/span><\/p>\n

                    \n
                  • C\u00f3 c\u00e1c ch\u00ednh s\u00e1ch c\u0169ng nh\u01b0 quy tr\u00ecnh truy\u1ec1n th\u00f4ng n\u00e0o (v\u00ed d\u1ee5 c\u00e1c h\u1ed3 s\u01a1 hay ho\u1ea1t \u0111\u1ed9ng x\u1eed l\u00fd v\u00e0 qu\u1ea3n l\u00fd th\u00f4ng tin) \u0111\u1ec3 b\u1ea3o v\u1ec7 t\u00e0i s\u1ea3n cho c\u00f4ng ty hay kh\u00f4ng?<\/span><\/li>\n
                  • N\u00eau danh s\u00e1ch c\u00e1c lo\u1ea1i h\u00ecnh qu\u1ea3n l\u00fd trong ch\u00ednh s\u00e1ch v\u00e0 quy tr\u00ecnh truy\u1ec1n th\u00f4ng. Ai \u0111\u00e3 xem x\u00e9t v\u00e0 duy\u1ec7t c\u00e1c ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd n\u00f3i tr\u00ean \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c m\u1ee5c ti\u00eau c\u1ee7a c\u00f4ng ty?<\/span><\/li>\n
                  • C\u00f3 quy tr\u00ecnh n\u00e0o \u0111\u1ec3 \u0111o l\u01b0\u1eddng, thu th\u1eadp v\u00e0 b\u00e1o c\u00e1o c\u00e1c hi\u1ec7u qu\u1ea3 mang l\u1ea1i c\u1ee7a h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd n\u1ed9i b\u1ed9 hay kh\u00f4ng? Nh\u1eefng h\u00e0nh \u0111\u1ed9ng n\u00e0o s\u1ebd can thi\u1ec7p v\u00e0o c\u00e1c m\u1ee9c qu\u1ea3n l\u00fd kh\u00f4ng ph\u00f9 h\u1ee3p?<\/span><\/li>\n
                  • Qu\u00e1 tr\u00ecnh gi\u00e1m s\u00e1t v\u00e0 b\u00e1o c\u00e1o c\u00e1c ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111o l\u01b0\u1eddng, b\u00e1o c\u00e1o v\u00e0 c\u1ea3i thi\u1ec7n nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/li>\n<\/ul>\n
                    \n

                    5)\u00a0C\u00e1c quy tr\u00ecnh gi\u00e1m s\u00e1t, \u0111\u00e1nh gi\u00e1 v\u00e0 b\u00e1o c\u00e1o<\/strong>\u00a0t\u00edch h\u1ee3p v\u00e0o b\u1ed1n y\u1ebfu t\u1ed1 c\u1ee7a h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd n\u1ed9i b\u1ed9, nh\u01b0 \u0111\u00e3 \u0111\u1ec1 c\u1eadp \u1edf tr\u00ean, l\u00e0 m\u1ed9t \u0111\u1eb7c \u0111i\u1ec3m quan tr\u1ecdng mang l\u1ea1i hi\u1ec7u qu\u1ea3 cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd n\u1ed9i b\u1ed9. C\u00e1c gi\u00e1m s\u00e1t th\u01b0\u1eddng xuy\u00ean v\u00e0 li\u00ean t\u1ee5c \u0111\u1ed1i v\u1edbi m\u00f4i tr\u01b0\u1eddng qu\u1ea3n l\u00fd, \u0111\u00e1nh gi\u00e1 r\u1ee7i ro, c\u00e1c ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd v\u00e0 truy\u1ec1n th\u00f4ng s\u1ebd cung c\u1ea5p c\u00e1c ph\u1ea3n h\u1ed3i li\u00ean t\u1ee5c \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng hi\u1ec7u qu\u1ea3 c\u1ee7a c\u00e1c y\u1ebfu t\u1ed1 qu\u1ea3n l\u00fd n\u00e0y.<\/span><\/p>\n

                      \n
                    • S\u1ef1 gi\u00e1m s\u00e1t \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed1 trong t\u1ea5t c\u1ea3 c\u00e1c c\u1ea5p c\u1ee7a t\u1ed5 ch\u1ee9c, t\u1eeb h\u1ec7 th\u1ed1ng \u0111i\u1ec1u h\u00e0nh \u0111\u1ebfn c\u00e1c nh\u00e2n vi\u00ean.<\/span><\/li>\n
                    • C\u00e1c quy tr\u00ecnh gi\u00e1m s\u00e1t, \u0111\u00e1nh gi\u00e1 v\u00e0 b\u00e1o c\u00e1o c\u00f3 \u0111\u01b0\u1ee3c xem l\u00e0 c\u00f3 \u00edch hay kh\u00f4ng? C\u00e1c quy tr\u00ecnh n\u00e0y c\u00f3 ch\u1ee9c n\u0103ng ho\u1ea1t \u0111\u1ed9ng kh\u00e1c v\u1edbi c\u00e1c l\u0129nh v\u1ef1c h\u1ed7 tr\u1ee3 ho\u1ea1t \u0111\u1ed9ng hay kh\u00f4ng?<\/span><\/li>\n
                    • C\u00f3 c\u00f4ng c\u1ee5 c\u1ee5 th\u1ec3 n\u00e0o ph\u1ee5c v\u1ee5 cho ph\u00e2n t\u00edch v\u00e0 quy\u1ebft \u0111\u1ecbnh hay kh\u00f4ng? Nh\u1eefng c\u00f4ng c\u1ee5 n\u00e0y (n\u1ebfu c\u00f3) c\u00f3 \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 ch\u1ea5t l\u01b0\u1ee3ng hay kh\u00f4ng?<\/span><\/li>\n
                    • H\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd n\u1ed9i b\u1ed9 c\u00f3 gi\u00e1m s\u00e1t, \u0111\u00e1nh gi\u00e1 v\u00e0 b\u00e1o c\u00e1o \u0111\u1ec3 x\u00e1c nh\u1eadn m\u1ee9c r\u1ee7i ro ch\u1ea5p nh\u1eadn \u0111\u01b0\u1ee3c c\u0169ng nh\u01b0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed1 trong to\u00e0n th\u1ec3 c\u00f4ng ty hay kh\u00f4ng? Ch\u01b0\u01a1ng tr\u00ecnh qu\u1ea3n l\u00fd n\u1ed9i b\u1ed9 \u0111\u00e3 c\u1ea3i thi\u1ec7n nh\u01b0 th\u1ebf n\u00e0o trong nh\u1eefng n\u0103m qua?<\/span><\/li>\n
                    • C\u00e1c c\u1ea5p qu\u1ea3n l\u00fd v\u00e0 \u0111i\u1ec1u h\u00e0nh c\u00f3 \u0111\u01b0\u1ee3c \u0111\u00e0o t\u1ea1o v\u1ec1 qu\u1ea3n tr\u1ecb, tu\u00e2n th\u1ee7 v\u00e0 qu\u1ea3n l\u00fd n\u1ed9i b\u1ed9 \u00edt nh\u1ea5t m\u1ed7i n\u0103m hay kh\u00f4ng?<\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"

                      Ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 l\u00e0 m\u1ed9t th\u00e0nh ph\u1ea7n quan tr\u1ecdng \u0111\u1ed1i s\u1ef1 th\u00e0nh c\u00f4ng c\u1ee7a c\u00f4ng ty trong nhi\u1ec1u th\u1eadp k\u1ef7 tr\u01b0\u1edbc c\u1ea3 khi ban h\u00e0nh \u0111\u1ea1o lu\u1eadt Sarbanes-Oxley. Ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 \u0111\u00e3 th\u00e0nh m\u1ed9t b\u1ed9 ph\u1eadn g\u1eafn li\u1ec1n v\u1edbi quy tr\u00ecnh qu\u1ea3n l\u00fd. R\u1ea5t l\u00e2u tr\u01b0\u1edbc khi \u0111\u1ea1o lu\u1eadt SOX v\u00e0 c\u00e1c chuy\u00ean […]<\/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\/4196"}],"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=4196"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/4196\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=4196"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=4196"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=4196"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}