{"id":4199,"date":"2023-11-29T23:11:15","date_gmt":"2023-11-29T23:11:15","guid":{"rendered":"http:\/\/masterskills.org\/blog\/?p=4199"},"modified":"2023-11-29T16:14:40","modified_gmt":"2023-11-29T16:14:40","slug":"nhan-su-kiem-toan-noi-bo-can-ky-nang-gi-de-hoat-dong-dung-chuc-nang-cua-minh","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/nhan-su-kiem-toan-noi-bo-can-ky-nang-gi-de-hoat-dong-dung-chuc-nang-cua-minh.html","title":{"rendered":"Nh\u00e2n s\u1ef1 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u1ea7n k\u1ef9 n\u0103ng g\u00ec"},"content":{"rendered":"<p class=\"pSubTitle\"><strong>Khung ph\u00e1p l\u00fd d\u1ea7n \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh<\/strong><\/p>\n<p class=\"pBody\">So v\u1edbi c\u00e1c n\u01b0\u1edbc ph\u00e1t tri\u1ec3n, ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 (KTNB) t\u1ea1i Vi\u1ec7t Nam ch\u1ec9 m\u1edbi \u0111ang \u1edf giai \u0111o\u1ea1n kh\u1edfi \u0111\u1ea7u nh\u01b0ng \u0111ang trong xu th\u1ebf h\u1ed9i nh\u1eadp v\u00e0 nhi\u1ec1u chuy\u00ean gia d\u1ef1 b\u00e1o ng\u00e0nh KTNB t\u1ea1i Vi\u1ec7t Nam s\u1ebd ph\u00e1t tri\u1ec3n trong th\u1eddi gian t\u1edbi.<\/p>\n<p class=\"pBody\">T\u1eeb n\u0103m 1997, t\u1ea1i Vi\u1ec7t Nam \u0111\u00e3 c\u00f3 quy ch\u1ebf KTNB cho n\u1ec1n kinh t\u1ebf qu\u1ed1c d\u00e2n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi kh\u1ed1i doanh nghi\u1ec7p Nh\u00e0 n\u01b0\u1edbc. Tuy nhi\u00ean, vi\u1ec7c tri\u1ec3n khai th\u1eddi \u0111i\u1ec3m \u0111\u00f3 c\u00f2n kh\u00e1 l\u00fang t\u00fang do c\u01a1 c\u1ea5u qu\u1ea3n tr\u1ecb trong doanh nghi\u1ec7p g\u1eb7p r\u00e0o c\u1ea3n, c\u0169ng nh\u01b0 ch\u01b0a c\u00f3 khung ph\u00e1p l\u00fd r\u00f5 r\u00e0ng v\u00e0 nh\u00e2n s\u1ef1 c\u00f3 chuy\u00ean m\u00f4n.<\/p>\n<p class=\"pBody\">V\u00e0 \u0111\u1ebfn g\u1ea7n \u0111\u00e2y Lu\u1eadt K\u1ebf to\u00e1n n\u0103m 2015 c\u00f3 b\u1ed5 sung \u0110i\u1ec1u 39 so v\u1edbi Lu\u1eadt K\u1ebf to\u00e1n 2003, quy \u0111\u1ecbnh v\u1ec1 Ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9, ph\u1ea3i t\u0103ng c\u01b0\u1eddng qu\u1ea3n tr\u1ecb c\u1ee7a ch\u00ednh c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n. \u201c<em>KTNB l\u00e0 vi\u1ec7c ki\u1ec3m tra, \u0111\u00e1nh gi\u00e1, gi\u00e1m s\u00e1t t\u00ednh \u0111\u1ea7y \u0111\u1ee7, th\u00edch h\u1ee3p v\u00e0 t\u00ednh h\u1eefu hi\u1ec7u c\u1ee7a ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9<\/em>\u201d.<\/p>\n<p class=\"pBody\">Lu\u1eadt c\u0169ng quy \u0111\u1ecbnh nhi\u1ec7m v\u1ee5 c\u1ee7a KTNB l\u00e0 ki\u1ec3m tra t\u00ednh ph\u00f9 h\u1ee3p, hi\u1ec7u l\u1ef1c v\u00e0 hi\u1ec7u qu\u1ea3 c\u1ee7a h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9; ki\u1ec3m tra v\u00e0 x\u00e1c nh\u1eadn ch\u1ea5t l\u01b0\u1ee3ng, \u0111\u1ed9 tin c\u1eady c\u1ee7a th\u00f4ng tin kinh t\u1ebf, t\u00e0i ch\u00ednh c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb; ki\u1ec3m tra vi\u1ec7c tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc ho\u1ea1t \u0111\u1ed9ng, qu\u1ea3n l\u00fd, vi\u1ec7c tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, ch\u1ebf \u0111\u1ed9 t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n, ch\u00ednh s\u00e1ch, ngh\u1ecb quy\u1ebft, quy\u1ebft \u0111\u1ecbnh c\u1ee7a l\u00e3nh \u0111\u1ea1o \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n. Ngo\u00e0i ra, KTNB c\u00f2n gi\u00fap ph\u00e1t hi\u1ec7n nh\u1eefng s\u01a1 h\u1edf, y\u1ebfu k\u00e9m, gian l\u1eadn trong qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u1ee7a \u0111\u01a1n v\u1ecb, \u0111\u1ec1 xu\u1ea5t gi\u1ea3i ph\u00e1p c\u1ea3i ti\u1ebfn, ho\u00e0n thi\u1ec7n h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd v\u00e0 \u0111i\u1ec1u h\u00e0nh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/p>\n<p class=\"pBody\">G\u1ea7n \u0111\u00e2y, KTNB d\u1ea7n tr\u1edf n\u00ean ph\u1ed5 bi\u1ebfn v\u00e0 tri\u1ec3n khai nhi\u1ec1u h\u01a1n v\u1edbi s\u1ef1 ti\u00ean phong c\u1ee7a m\u1ed9t s\u1ed1 doanh nghi\u1ec7p l\u1edbn nh\u01b0 Vinamilk (VNM), C\u01a1 \u0111i\u1ec7n l\u1ea1nh (REE), Novaland (NVL)\u2026 chuy\u1ec3n \u0111\u1ed5i m\u00f4 h\u00ecnh kh\u00f4ng c\u00f2n Ban ki\u1ec3m so\u00e1t m\u00e0 thay v\u00e0o \u0111\u00f3 l\u00e0 Th\u00e0nh vi\u00ean \u0111\u1ed9c l\u1eadp H\u0110QT ph\u1ee5 tr\u00e1ch. M\u1ed9t s\u1ed1 doanh nghi\u1ec7p ni\u00eam y\u1ebft (DNNY), doanh nghi\u1ec7p Nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 quan t\u00e2m t\u1ed5 ch\u1ee9c b\u1ed9 ph\u1eadn KTNB, h\u01b0\u1edbng theo th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf nh\u01b0ng ph\u1ea7n l\u1edbn c\u00e1c doanh nghi\u1ec7p ch\u01b0a h\u00ecnh th\u00e0nh \u0111\u00fang ch\u1ee9c n\u0103ng KTNB.<\/p>\n<p class=\"pBody\">Theo B\u00e1o c\u00e1o th\u1ebb \u0111i\u1ec3m qu\u1ea3n tr\u1ecb ASEAN 2015 \u2013 2016, trong 55 DNNY c\u1ee7a Vi\u1ec7t Nam tham gia \u0111\u00e1nh gi\u00e1 th\u00ec ch\u1ec9 c\u00f3 40% c\u00f4ng ty c\u00f3 b\u1ed9 ph\u1eadn KTNB \u0111\u1ed9c l\u1eadp t\u01b0\u01a1ng \u0111\u01b0\u01a1ng kho\u1ea3n 22 c\u00f4ng ty, c\u00f2n l\u1ea1i 60% c\u00f4ng ty kh\u00f4ng c\u00f3 b\u1ed9 ph\u1eadn KTNB \u0111\u1ed9c l\u1eadp. Trong 40% c\u00f4ng ty c\u00f3 b\u1ed9 ph\u1eadn KTNB l\u1ea1i ch\u1ec9 c\u00f3 20% c\u00f4ng ty c\u00f4ng b\u1ed1 danh t\u00ednh tr\u01b0\u1edfng ban KTNB. C\u00f2n trong 40% c\u00f4ng ty c\u00f3 b\u1ed9 ph\u1eadn KTNB, kh\u00f4ng c\u00f3 tr\u01b0\u1eddng h\u1ee3p n\u00e0o c\u00f4ng b\u1ed1 vi\u1ec7c b\u1ed5 nhi\u1ec7m v\u00e0 b\u00e3i nhi\u1ec7m nh\u00e2n vi\u00ean ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 ph\u1ea3i th\u00f4ng qua Ban ki\u1ec3m so\u00e1t.<\/p>\n<p class=\"pBody\">Chia s\u1ebb trong bu\u1ed5i h\u1ed9i th\u1ea3o \u201cXu h\u01b0\u1edbng ph\u00e1t tri\u1ec3n ngh\u1ec1 nghi\u1ec7p v\u00e0 \u0111\u1ecbnh h\u01b0\u1edbng \u0111\u00e0o t\u1ea1o ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 t\u1ea1i Vi\u1ec7t Nam&#8221;, b\u00e0 L\u00ea Th\u1ecb Tuy\u1ebft Nhung \u2013 Ph\u00f3 C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Qu\u1ea3n l\u00fd, gi\u00e1m s\u00e1t k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n cho bi\u1ebft t\u1ea1i khu v\u1ef1c c\u00f4ng, UBND c\u00e1c t\u1ec9nh\/th\u00e0nh ph\u1ed1 ch\u01b0a t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng KTNB. Ph\u1ea7n l\u1edbn c\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9 ch\u01b0a t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng KTNB. Nh\u00ecn chung, m\u00f4 h\u00ecnh t\u1ed5 ch\u1ee9c KTNB, ph\u1ea1m vi ho\u1ea1t \u0111\u1ed9ng, th\u1ea9m quy\u1ec1n b\u00e1o c\u00e1o, b\u1ed1 tr\u00ed tr\u00ed nh\u00e2n s\u1ef1 \u1edf c\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c khu v\u1ef1c c\u00f4ng c\u0169ng kh\u00e1c nhau. Ph\u1ea7n l\u1edbn c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp ch\u01b0a t\u1ed5 ch\u1ee9c KTNB, m\u00e0 ch\u1ec9 th\u1ef1c hi\u1ec7n ki\u1ec3m tra k\u1ebf to\u00e1n theo Q\u0110 67\/2004\/Q\u0110-BTC nh\u01b0ng kh\u00f4ng th\u01b0\u1eddng xuy\u00ean.<\/p>\n<p class=\"pSubTitle\"><strong>L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 \u0111\u01b0\u1ee3c ho\u1ea1t \u0111\u1ed9ng KTNB?<\/strong><\/p>\n<p class=\"pBody\">V\u1ea5n \u0111\u1ec1 \u0111\u1eb7t ra hi\u1ec7n nay l\u00e0 l\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 c\u00e1c nh\u00e0 qu\u1ea3n tr\u1ecb c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c tr\u00e1ch nhi\u1ec7m \u201cr\u00e0 so\u00e1t, ki\u1ec3m tra v\u00e0 \u0111\u00e1nh gi\u00e1 hi\u1ec7u l\u1ef1c, hi\u1ec7u qu\u1ea3 c\u1ee7a h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9, qu\u1ea3n l\u00fd r\u1ee7i ro v\u00e0 c\u1ea3nh b\u00e1o s\u1edbm c\u1ee7a \u0111\u01a1n v\u1ecb\u201d?<\/p>\n<p class=\"pBody\">Theo b\u00e0 L\u1ec7 Th\u1ecb Tuy\u1ebft Nhung, mu\u1ed1n \u0111\u1ea1t \u0111\u01b0\u1ee3c hi\u1ec7u qu\u1ea3 v\u1ec1 KTNB tr\u01b0\u1edbc h\u1ebft ph\u1ea3i d\u1ef1a tr\u00ean th\u00f4ng l\u1ec7 c\u00e1c nguy\u00ean t\u1eafc qu\u1ea3n tr\u1ecb c\u1ee7a G20\/OECD, ngh\u0129a l\u00e0 ph\u1ea3i th\u00f4ng qua h\u1ec7 th\u1ed1ng KTNB b\u00e1o c\u00e1o tr\u1ef1c ti\u1ebfp l\u00ean H\u0110QT. Th\u1ef1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam, c\u00e1c \u0111\u01a1n v\u1ecb th\u01b0\u1eddng t\u1eadp trung nhi\u1ec1u h\u01a1n v\u00e0o vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c ti\u00eau ch\u00ed tu\u00e2n th\u1ee7, trong khi vi\u1ec7c th\u1ef1c thi c\u00e1c ti\u00eau ch\u00ed theo th\u00f4ng l\u1ec7 v\u1eabn c\u00f2n th\u1ea5p.<\/p>\n<p class=\"pBody\">Nguy\u00ean nh\u00e2n ho\u1ea1t \u0111\u1ed9ng KTNB ch\u01b0a ho\u1ea1t \u0111\u1ed9ng theo \u0111\u00fang ch\u1ee9c n\u0103ng c\u1ee7a m\u00ecnh \u0111\u01b0\u1ee3c b\u00e0 Nhung cho l\u00e0 do Vi\u1ec7t Nam ch\u01b0a c\u00f3 khu\u00f4n kh\u1ed5 ph\u00e1p l\u00fd c\u1ee5 th\u1ec3 quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn v\u1ec1 KTNB, do \u0111\u00f3 vi\u1ec7c t\u1ed5 ch\u1ee9c KTNB c\u00f2n h\u1ea1n ch\u1ebf, kh\u00f4ng ph\u00e1t huy \u0111\u01b0\u1ee3c vai tr\u00f2 v\u00e0 t\u00e1c d\u1ee5ng c\u1ee7a KTNB. Th\u1ee9 hai l\u00e0 c\u00e1c doanh nghi\u1ec7p nh\u1eadn th\u1ee9c ch\u01b0a h\u1ebft v\u1ec1 vai tr\u00f2 v\u00e0 t\u00e1c d\u1ee5ng c\u1ee7a KTNB, do \u0111\u00f3 ch\u01b0a x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c KTNB \u0111\u00fang theo c\u00e1c th\u00f4ng l\u1ec7 t\u1ed1t, ch\u01b0a c\u00f3 b\u1ed9 ph\u1eadn KTNB nh\u01b0 l\u00e0 tuy\u1ebfn ph\u00f2ng th\u1ee7 cu\u1ed1i c\u00f9ng trong vi\u1ec7c ng\u0103n ng\u1eeba r\u1ee7i ro ph\u00e1t t\u00e1n ra b\u00ean ngo\u00e0i t\u1ed5 ch\u1ee9c.<\/p>\n<p class=\"pBody\">Th\u00eam n\u1eefa, ho\u1ea1t \u0111\u1ed9ng ngh\u1ec1 nghi\u1ec7p v\u1ec1 KTNB t\u1ea1i Vi\u1ec7t Nam c\u0169ng ch\u01b0a \u0111\u01b0\u1ee3c chu\u1ea9n h\u00f3a, ch\u01b0a c\u00f3 chu\u1ea9n m\u1ef1c ngh\u1ec1 nghi\u1ec7p KTNB \u0111\u01b0\u1ee3c ban h\u00e0nh. Ngo\u00e0i ra, \u0111\u1ed9i ng\u0169 l\u00e0m KTNB c\u00f2n thi\u1ebfu v\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng b\u00e0i b\u1ea3n.<\/p>\n<p class=\"pBody\">\u00d4ng Ho\u00e0ng H\u00f9ng \u2013 Ph\u00f3 T\u1ed5ng Gi\u00e1m \u0111\u1ed1c PwC Vi\u1ec7t Nam chia s\u1ebb, khi doanh nghi\u1ec7p v\u01b0\u1ee3t qua \u0111\u01b0\u1ee3c r\u00e0o c\u1ea3n ph\u00e1p l\u00fd v\u00e0 th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf \u0111\u1ec3 h\u00ecnh th\u00e0nh n\u00ean b\u1ed9 ph\u1eadn KTNB, th\u00ec t\u00ednh \u0111\u1ed9c l\u1eadp l\u00e0 \u0111i\u1ec1u c\u1ea7n thi\u1ebft nh\u1ea5t \u0111\u1ec3 KTNB ho\u1ea1t \u0111\u1ed9ng \u0111\u00fang v\u1ecb th\u1ebf v\u00e0 ch\u1ee9c n\u0103ng c\u1ee7a m\u00ecnh.<\/p>\n<p class=\"pBody\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh \u0111\u1ed9c l\u1eadp, theo \u00f4ng Richard F. Chamber \u2013 Ch\u1ee7 t\u1ecbch ki\u00eam T\u1ed5ng Gi\u00e1m \u0111\u1ed1c to\u00e0n c\u1ea7u IIA cho bi\u1ebft tr\u01b0\u1edbc h\u1ebft ph\u1ea3i xem x\u00e9t KTNB s\u1ebd b\u00e1o c\u00e1o cho ai v\u1ec1 m\u1eb7t chuy\u00ean m\u00f4n v\u00e0 tr\u00e1ch nhi\u1ec7m. Quy ch\u1ebf c\u1ee7a KTNB ho\u1ea1t \u0111\u1ed9ng theo 3 c\u1ea5p g\u1ed3m H\u0110QT, H\u0110TV l\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n \u0111\u01b0a ra \u0111\u1ecbnh h\u01b0\u1edbng cho doanh nghi\u1ec7p, k\u1ebf ti\u1ebfp l\u00e0 Ban \u0111i\u1ec1u h\u00e0nh v\u00e0 Ban qu\u1ea3n tr\u1ecb c\u1ea5p cao, cu\u1ed1i c\u00f9ng l\u00e0 c\u00e1c Kh\u1ed1i v\u1eadn h\u00e0nh. Trong m\u00f4 h\u00ecnh n\u00e0y, KTNB \u0111\u01b0\u1ee3c xem l\u00e0 tuy\u1ebfn ph\u00f2ng v\u1ec7 th\u1ee9 3, t\u00ednh \u0111\u1ed9c l\u1eadp c\u1ee7a tuy\u1ebfn n\u00e0y cao h\u01a1n v\u00ec t\u1ea1i \u0111\u00e2y c\u00e1c k\u00eanh b\u00e1o c\u00e1o c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c nh\u00ecn th\u1ea5y. Ph\u1ea3i x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c KTNB b\u00e1o c\u00e1o cho ai, do ai gi\u00e1m s\u00e1t v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee7a KTNB l\u00e0 g\u00ec th\u00ec m\u1edbi c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch\u1ee9c n\u0103ng KTNB c\u00f3 r\u00f5 r\u00e0ng hay kh\u00f4ng.<\/p>\n<p class=\"pSubTitle\"><strong>Nh\u00e2n s\u1ef1 KTNB c\u1ea7n c\u00f3 nh\u1eefng k\u1ef9 n\u0103ng n\u00e0o?<\/strong><\/p>\n<p class=\"pBody\">\u0110\u1ec3 \u0111\u1ed1i m\u1eb7t v\u1edbi nh\u1eefng th\u00e1ch th\u1ee9c tr\u00ean, nh\u00e2n s\u1ef1 KTNB c\u1ea7n ph\u1ea3i li\u00ean t\u1ee5c b\u00e0n lu\u1eadn v\u00e0 trao \u0111\u1ed5i v\u1edbi Ban qu\u1ea3n l\u00fd v\u00e0 v\u1edbi \u1ee6y ban ki\u1ec3m to\u00e1n \u0111\u1ec3 hi\u1ec3u \u0111\u01b0\u1ee3c k\u1ef3 v\u1ecdng c\u1ee7a h\u1ecd. V\u00e0 sau \u0111\u00f3, nh\u00e2n vi\u00ean KTNB c\u1ea7n ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u01b0\u1ee3c l\u00e0 h\u1ecd c\u00f3 k\u1ef9 n\u0103ng, quy\u1ec1n h\u1ea1n, ngu\u1ed3n l\u1ef1c c\u1ea7n thi\u1ebft v\u00e0 lu\u00f4n lu\u00f4n b\u00e1o c\u00e1o cho Ban Qu\u1ea3n l\u00fd nh\u1eefng \u0111\u00e1nh gi\u00e1 v\u1ec1 r\u1ee7i ro: Li\u1ec7u c\u00f4ng ty \u0111\u00e3 ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c r\u1ee7i ro hay ch\u01b0a, li\u1ec7u c\u00f4ng ty c\u00f3 thi\u1ebft k\u1ebf v\u00e0 tri\u1ec3n khai bi\u1ec7n ph\u00e1p ki\u1ec3m so\u00e1t h\u1ee3p l\u00fd ch\u01b0a?<\/p>\n<p class=\"pBody\">\u00d4ng Richard F. Chamber cho bi\u1ebft th\u00eam hi\u1ec7n nay t\u1ea1i Vi\u1ec7t Nam, ph\u1ea7n l\u1edbn \u0111\u1ed9i ng\u0169 ki\u1ec3m to\u00e1n vi\u00ean n\u1ed9i b\u1ed9 \u0111\u01b0\u1ee3c tuy\u1ec3n d\u1ee5ng t\u1eeb c\u00e1c ng\u00e0nh ngh\u1ec1 kh\u00e1c nh\u01b0 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, k\u1ebf to\u00e1n hay ki\u1ec3m so\u00e1t ho\u1eb7c \u0111\u01b0\u1ee3c b\u1ed5 nhi\u1ec7m v\u00e0 lu\u00e2n chuy\u1ec3n t\u1eeb c\u00e1c b\u1ed9 ph\u1eadn kh\u00e1c trong n\u1ed9i b\u1ed9 c\u1ee7a t\u1ed5 ch\u1ee9c. Do \u0111\u00f3, h\u1ecd c\u00f3 th\u1ec3 thi\u1ebfu \u0111i m\u1ed9t v\u00e0i k\u1ef9 n\u0103ng c\u1ea7n thi\u1ebft v\u1ec1 ngh\u1ec1 KTNB.<\/p>\n<p class=\"pBody\">\u0110\u1ec3 th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng KTNB m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3, nh\u00e2n vi\u00ean KTNB c\u1ea7n ph\u1ea3i c\u00f3 nh\u1eefng k\u1ef9 n\u0103ng c\u1ea7n thi\u1ebft \u0111\u1ec3 ki\u1ec3m so\u00e1t c\u00e1c r\u1ee7i ro quan tr\u1ecdng c\u1ee7a m\u1ed9t c\u00f4ng ty, h\u1ecd c\u00f2n ph\u1ea3i c\u00f3 hi\u1ec3u bi\u1ebft v\u1ec1 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p (nhi\u1ec1u nh\u1ea5t c\u00f3 th\u1ec3), c\u1ea7n ph\u1ea3i c\u00f3 chuy\u00ean m\u00f4n v\u1ec1 c\u00f4ng ngh\u1ec7, k\u1ebf to\u00e1n, quy tr\u00ecnh qu\u1ea3n l\u00fd, t\u01b0 duy ph\u1ea3n bi\u1ec7n v\u00e0 giao ti\u1ebfp. Ngo\u00e0i ra, h\u1ecd c\u0169ng c\u1ea7n ph\u1ea3i th\u1ec3 hi\u1ec7n \u0111\u01b0\u1ee3c l\u00e0 h\u1ecd \u0111\u00e3 c\u00f3 nh\u1eefng k\u1ef9 n\u0103ng quan tr\u1ecdng tr\u00ean v\u00e0 m\u1ed9t c\u00e1ch \u0111\u1ec3 l\u00e0m \u0111i\u1ec1u \u0111\u00f3 l\u00e0 th\u00f4ng qua c\u00e1c cu\u1ed9c thi \u0111\u1ec3 \u0111\u1ea1t ch\u1ee9ng ch\u1ec9 KTNB (CIA).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Khung ph\u00e1p l\u00fd d\u1ea7n \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh So v\u1edbi c\u00e1c n\u01b0\u1edbc ph\u00e1t tri\u1ec3n, ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 (KTNB) t\u1ea1i Vi\u1ec7t Nam ch\u1ec9 m\u1edbi \u0111ang \u1edf giai \u0111o\u1ea1n kh\u1edfi \u0111\u1ea7u nh\u01b0ng \u0111ang trong xu th\u1ebf h\u1ed9i nh\u1eadp v\u00e0 nhi\u1ec1u chuy\u00ean gia d\u1ef1 b\u00e1o ng\u00e0nh KTNB t\u1ea1i Vi\u1ec7t Nam s\u1ebd ph\u00e1t tri\u1ec3n trong th\u1eddi gian [&hellip;]<\/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\/4199"}],"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=4199"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/4199\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=4199"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=4199"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=4199"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}