{"id":4219,"date":"2023-11-29T10:44:18","date_gmt":"2023-11-29T10:44:18","guid":{"rendered":"http:\/\/masterskills.org\/blog\/?p=4219"},"modified":"2023-12-21T09:35:19","modified_gmt":"2023-12-21T02:35:19","slug":"mo-hinh-quan-tri-rui-ro-doanh-nghiep-theo-thong-le-quoc-te","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/mo-hinh-quan-tri-rui-ro-doanh-nghiep-theo-thong-le-quoc-te.html","title":{"rendered":"M\u00f4 h\u00ecnh qu\u1ea3n tr\u1ecb r\u1ee7i ro doanh nghi\u1ec7p theo th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf"},"content":{"rendered":"

Vi\u1ec7t Nam h\u1ed9i nh\u1eadp khu v\u1ef1c v\u00e0 qu\u1ed1c t\u1ebf ng\u00e0y c\u00e0ng s\u00e2u r\u1ed9ng, c\u00e1c doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 c\u1ea1nh tranh \u1edf th\u1ecb tr\u01b0\u1eddng trong n\u01b0\u1edbc m\u00e0 c\u00f2n ph\u1ea3i c\u1ea1nh tranh tr\u00ean ph\u1ea1m vi to\u00e0n c\u1ea7u, \u0111\u1ed3ng th\u1eddi ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi c\u00e1c kh\u00f3 kh\u0103n chung t\u1eeb n\u1ec1n kinh t\u1ebf nh\u01b0: l\u1ea1m ph\u00e1t, suy tho\u00e1i… Trong b\u1ed1i c\u1ea3nh \u0111\u00f3, c\u00e1c doanh nghi\u1ec7p \u0111\u00e3 nh\u1eadn th\u1ea5y t\u1ea7m quan tr\u1ecdng c\u1ee7a qu\u1ea3n tr\u1ecb r\u1ee7i ro c\u0169ng nh\u01b0 m\u1ed1i quan h\u1ec7 gi\u1eefa qu\u1ea3n tr\u1ecb r\u1ee7i ro v\u00e0 s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng c\u1ee7a doanh nghi\u1ec7p. Qu\u1ea3n tr\u1ecb r\u1ee7i ro t\u1ed1t \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c doanh nghi\u1ec7p ki\u1ec3m so\u00e1t t\u1ed1t c\u00e1c t\u00e1c \u0111\u1ed9ng v\u00e0 kh\u1ea3 n\u0103ng x\u1ea3y ra c\u1ee7a c\u00e1c r\u1ee7i ro, \u00edt b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi c\u00e1c t\u00e1c \u0111\u1ed9ng kh\u00f4ng l\u01b0\u1eddng tr\u01b0\u1edbc v\u00e0 c\u00f3 kh\u1ea3 n\u0103ng tri\u1ec3n khai c\u00e1c gi\u1ea3i ph\u00e1p \u1ee9ng ph\u00f3 k\u1ecbp th\u1eddi, h\u1ea1n ch\u1ebf th\u1ea5p nh\u1ea5t thi\u1ec7t h\u1ea1i do r\u1ee7i ro g\u00e2y ra.<\/p>\n\n\n\n
<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u0110\u1ec3 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p qu\u1ea3n l\u00fd r\u1ee7i ro, c\u00e1c h\u01b0\u1edbng d\u1eabn x\u00e2y d\u1ef1ng qu\u1ea3n tr\u1ecb r\u1ee7i ro doanh nghi\u1ec7p (Enterprise Risk Management – ERM) \u0111\u00e3 \u0111\u01b0\u1ee3c c\u00e1c c\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i \u00e1p d\u1ee5ng. Theo kh\u1ea3o s\u00e1t c\u1ee7a nh\u00f3m t\u00e1c gi\u1ea3 t\u1ea1i c\u00e1c doanh nghi\u1ec7p Vi\u1ec7t Nam ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c n\u0103ng l\u01b0\u1ee3ng, ng\u00e2n h\u00e0ng, vi\u1ec5n th\u00f4ng, h\u00f3a ch\u1ea5t, d\u1ec7t may… cho th\u1ea5y c\u00e1c c\u00f4ng ty c\u1ed5 ph\u1ea7n, \u0111\u1eb7c bi\u1ec7t l\u00e0 l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh ng\u00e2n h\u00e0ng \u0111\u00e3 v\u00e0 \u0111ang tham gia t\u00edch c\u1ef1c v\u00e0o vi\u1ec7c x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb r\u1ee7i ro doanh nghi\u1ec7p theo th\u00f4ng l\u1ec7 t\u1ed1t, trong khi \u0111\u00f3 ph\u1ea7n l\u1edbn c\u00e1c doanh nghi\u1ec7p Nh\u00e0 n\u01b0\u1edbc ch\u01b0a x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb r\u1ee7i ro doanh nghi\u1ec7p. Nguy\u00ean nh\u00e2n do h\u1ec7 th\u1ed1ng c\u00e1c v\u0103n b\u1ea3n ph\u00e1p l\u00fd c\u1ee7a Vi\u1ec7t Nam ch\u01b0a c\u00f3 nh\u1eefng quy \u0111\u1ecbnh hay h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 v\u1ec1 qu\u1ea3n tr\u1ecb r\u1ee7i ro doanh nghi\u1ec7p, tr\u1eeb l\u0129nh v\u1ef1c t\u00edn d\u1ee5ng v\u00e0 ng\u00e2n h\u00e0ng, m\u1edbi d\u1eebng l\u1ea1i \u1edf nh\u1eefng y\u00eau c\u1ea7u qu\u1ea3n l\u00fd, gi\u00e1m s\u00e1t m\u1ed9t s\u1ed1 r\u1ee7i ro thu\u1ed9c nh\u00f3m r\u1ee7i ro t\u00e0i ch\u00ednh (b\u1ea3o to\u00e0n v\u1ed1n, thanh kho\u1ea3n, \u0111\u1ea7u t\u01b0\u2026) v\u00e0 nh\u00f3m r\u1ee7i ro tu\u00e2n th\u1ee7.<\/p>\n

\u00a0Ngo\u00e0i ra, c\u00e1c doanh nghi\u1ec7p Vi\u1ec7t Nam c\u00f2n c\u00f3 t\u00e2m l\u00fd ng\u1ea1i thay \u0111\u1ed5i, \u0111\u01a1n gi\u1ea3n h\u00f3a s\u1ef1 b\u1ea5t th\u01b0\u1eddng trong m\u00f4i tr\u01b0\u1eddng kinh doanh; thi\u1ebfu h\u1ee5t nh\u00e2n s\u1ef1 c\u00f3 ki\u1ebfn th\u1ee9c v\u00e0 k\u1ef9 n\u0103ng c\u1ea7n thi\u1ebft v\u1ec1 qu\u1ea3n tr\u1ecb r\u1ee7i ro; ti\u1ebfng n\u00f3i t\u1eeb qu\u1ea3n l\u00fd c\u1ea5p cao ch\u01b0a th\u1ef1c s\u1ef1 m\u1ea1nh m\u1ebd; v\u0103n h\u00f3a qu\u1ea3n tr\u1ecb r\u1ee7i ro trong doanh nghi\u1ec7p ch\u01b0a cao\u2026<\/div>\n

B\u00e0i b\u00e1o ph\u00e2n t\u00edch s\u1ef1 c\u1ea7n thi\u1ebft x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb r\u1ee7i ro doanh nghi\u1ec7p, gi\u1edbi thi\u1ec7u c\u00e1c m\u00f4 h\u00ecnh qu\u1ea3n tr\u1ecb r\u1ee7i ro doanh nghi\u1ec7p theo th\u00f4ng l\u1ec7 t\u1ed1t \u0111ang \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng tr\u00ean th\u1ebf gi\u1edbi hi\u1ec7n nay \u0111\u1ec3 tham kh\u1ea3o \u00e1p d\u1ee5ng, \u0111\u1eb7c bi\u1ec7t l\u00e0 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc.<\/p>\n

2. Qu\u1ea3n tr\u1ecb r\u1ee7i ro doanh nghi\u1ec7p<\/strong><\/p>\n

2.1. Kh\u00e1i ni\u1ec7m r\u1ee7i ro v\u00e0 qu\u1ea3n tr\u1ecb r\u1ee7i ro doanh nghi\u1ec7p<\/strong><\/p>\n

V\u1edbi m\u1ee5c \u0111\u00edch b\u1ea3o v\u1ec7, r\u1ee7i ro l\u00e0 t\u00ednh thi\u1ebfu ch\u1eafc ch\u1eafn v\u00e0 thi\u00ean v\u1ec1 t\u1ed5n th\u1ea5t; v\u1edbi m\u1ee5c \u0111\u00edch \u0111\u1ea7u t\u01b0, r\u1ee7i ro l\u00e0 s\u1ef1 m\u1ea5t m\u00e1t so v\u1edbi d\u1ef1 ki\u1ebfn; v\u1edbi m\u1ee5c \u0111\u00edch qu\u1ea3n l\u00fd d\u1ef1 \u00e1n, r\u1ee7i ro l\u00e0 y\u1ebfu t\u1ed1 ch\u01b0a ti\u00ean \u0111o\u00e1n \u0111\u01b0\u1ee3c c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng t\u1edbi vi\u1ec7c ho\u00e0n th\u00e0nh m\u1ee5c ti\u00eau; v\u1edbi \u0111a m\u1ee5c \u0111\u00edch, r\u1ee7i ro l\u00e0 s\u1ef1 ph\u00e2n b\u1ed1 x\u00e1c su\u1ea5t quanh gi\u00e1 tr\u1ecb trung b\u00ecnh\u2026 Nh\u01b0 v\u1eady, v\u1edbi c\u00e1ch hi\u1ec3u th\u00f4ng th\u01b0\u1eddng, r\u1ee7i ro l\u00e0 kh\u1ea3 n\u0103ng x\u1ea3y ra thi\u1ec7t h\u1ea1i cho doanh nghi\u1ec7p do c\u00e1c t\u00ecnh hu\u1ed1ng c\u00f3 th\u1ec3 x\u1ea3y ra. Tuy nhi\u00ean, tr\u00ean th\u1ef1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi th\u00e1ch th\u1ee9c v\u00e0 c\u01a1 h\u1ed9i, khi \u0111\u00f3 r\u1ee7i ro \u0111\u00e3 \u0111\u01b0\u1ee3c nh\u00ecn nh\u1eadn t\u1ed5ng qu\u00e1t h\u01a1n, trong \u0111\u00f3 g\u1ed3m c\u1ea3 c\u00e1c t\u00ecnh hu\u1ed1ng c\u00f3 th\u1ec3 \u0111em l\u1ea1i l\u1ee3i \u00edch cho doanh nghi\u1ec7p n\u1ebfu nh\u01b0 c\u00f3 s\u1ef1 qu\u1ea3n l\u00fd ph\u00f9 h\u1ee3p. C\u00e1ch hi\u1ec3u n\u00e0y \u0111\u01b0\u1ee3c c\u00e1c t\u1ed5 ch\u1ee9c t\u01b0 v\u1ea5n qu\u1ed1c t\u1ebf nh\u01b0 ISO 31000:2009 [1], COSO1 ERM-2004 [2]\u2026s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u1ecbnh ngh\u0129a v\u1ec1 r\u1ee7i ro trong vi\u1ec7c \u0111\u01b0a ra h\u01b0\u1edbng d\u1eabn x\u00e2y d\u1ef1ng qu\u1ea3n tr\u1ecb r\u1ee7i ro doanh nghi\u1ec7p: \u201cR\u1ee7i ro l\u00e0 \u1ea3nh h\u01b0\u1edfng c\u1ee7a c\u00e1c y\u1ebfu t\u1ed1 kh\u00f4ng ch\u1eafc ch\u1eafn \u0111\u1ebfn m\u1ee5c ti\u00eau c\u1ee7a doanh nghi\u1ec7p\u201d, theo \u0111\u00f3:<\/p>\n

– Ch\u1ec9 khi c\u00f3 m\u1ee5c ti\u00eau th\u00ec m\u1edbi c\u00f3 r\u1ee7i ro, b\u1ea5t k\u1ef3 s\u1ef1 thay \u0111\u1ed5i n\u00e0o c\u1ee7a m\u1ee5c ti\u00eau ho\u1ea1t \u0111\u1ed9ng, m\u1ee5c ti\u00eau kinh doanh c\u0169ng s\u1ebd l\u00e0m thay \u0111\u1ed5i v\u1ec1 c\u00e1c r\u1ee7i ro c\u1ee7a doanh nghi\u1ec7p;<\/p>\n

– R\u1ee7i ro li\u00ean quan \u0111\u1ebfn t\u00ednh b\u1ea5t \u0111\u1ecbnh, c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn m\u1ee5c ti\u00eau doanh nghi\u1ec7p m\u1ed9t c\u00e1ch ti\u00eau c\u1ef1c (\u0111e d\u1ecda) v\u00e0 t\u00edch c\u1ef1c (c\u01a1 h\u1ed9i). \u0110\u00e2y l\u00e0 t\u00ednh 2 m\u1eb7t c\u1ee7a 1 r\u1ee7i ro khi c\u00f3 th\u1ec3 l\u00e0m t\u0103ng ho\u1eb7c gi\u1ea3m gi\u00e1 tr\u1ecb doanh nghi\u1ec7p.<\/p>\n

Qu\u1ea3n tr\u1ecb r\u1ee7i ro doanh nghi\u1ec7p l\u00e0 thi\u1ebft l\u1eadp m\u1ed9t quy tr\u00ecnh mang t\u00ednh h\u1ec7 th\u1ed1ng v\u00e0 c\u00f3 nguy\u00ean t\u1eafc \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ec3 ho\u1ea1ch \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c v\u00e0 \u00e1p d\u1ee5ng trong ph\u1ea1m vi to\u00e0n doanh nghi\u1ec7p. Do kh\u00f4ng th\u1ec3 lo\u1ea1i b\u1ecf ho\u00e0n to\u00e0n c\u00e1c r\u1ee7i ro n\u00ean c\u00e1c doanh nghi\u1ec7p \u00e1p d\u1ee5ng m\u00f4 h\u00ecnh qu\u1ea3n tr\u1ecb r\u1ee7i ro doanh nghi\u1ec7p \u0111\u1ec3 ph\u00e1t hi\u1ec7n c\u00e1c s\u1ef1 ki\u1ec7n, \u0111\u00e1nh gi\u00e1 v\u00e0 qu\u1ea3n l\u00fd nh\u1eefng s\u1ef1 ki\u1ec7n c\u00f3 kh\u1ea3 n\u0103ng x\u1ea3y ra \u1ea3nh h\u01b0\u1edfng t\u1edbi m\u1ee5c ti\u00eau doanh nghi\u1ec7p nh\u1eb1m gi\u1ea3m thi\u1ec3u t\u00e1c \u0111\u1ed9ng ti\u00eau c\u1ef1c v\u00e0 n\u1eafm b\u1eaft c\u01a1 h\u1ed9i.<\/p>\n

H\u01b0\u1edbng t\u1edbi m\u1ee5c ti\u00eau \u0111\u01b0a ra m\u1ed9t khung qu\u1ea3n tr\u1ecb r\u1ee7i ro doanh nghi\u1ec7p ho\u00e0n ch\u1ec9nh, COSO ERM-2004 [2] \u0111\u00e3 \u0111\u01b0a ra \u0111\u1ecbnh ngh\u0129a v\u1ec1 qu\u1ea3n tr\u1ecb r\u1ee7i ro doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ph\u1ed5 bi\u1ebfn trong nhi\u1ec1u t\u1ed5 ch\u1ee9c, ng\u00e0nh ngh\u1ec1, qu\u1ed1c gia tr\u00ean th\u1ebf gi\u1edbi nh\u01b0 sau:\u201cQu\u1ea3n tr\u1ecb r\u1ee7i ro doanh nghi\u1ec7p l\u00e0 m\u1ed9t quy tr\u00ecnh, ch\u1ecbu s\u1ef1 chi ph\u1ed1i c\u1ee7a Ban Gi\u00e1m \u0111\u1ed1c, c\u1ea5p qu\u1ea3n l\u00fd v\u00e0 c\u00e1c c\u00e1 nh\u00e2n kh\u00e1c c\u1ee7a doanh nghi\u1ec7p, \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong vi\u1ec7c thi\u1ebft l\u1eadp chi\u1ebfn l\u01b0\u1ee3c v\u00e0 \u00e1p d\u1ee5ng trong to\u00e0n doanh nghi\u1ec7p. Qu\u1ea3n tr\u1ecb r\u1ee7i ro doanh nghi\u1ec7p \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf nh\u1eb1m nh\u1eadn di\u1ec7n nh\u1eefng s\u1ef1 ki\u1ec7n c\u00f3 kh\u1ea3 n\u0103ng \u1ea3nh h\u01b0\u1edfng t\u1edbi doanh nghi\u1ec7p v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro trong kh\u1ea3 n\u0103ng ch\u1ea5p nh\u1eadn r\u1ee7i ro c\u1ee7a doanh nghi\u1ec7p, nh\u1eb1m \u0111\u01b0a ra nh\u1eefng \u0111\u1ea3m b\u1ea3o h\u1ee3p l\u00fd \u0111\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c nh\u1eefng m\u1ee5c ti\u00eau c\u1ee7a doanh nghi\u1ec7p\u201d.<\/p>\n

\u201c1.The Committee of Sponsoring Organizations of the Treadway Commission, l\u00e0 m\u1ed9t \u1ee7y ban thu\u1ed9c H\u1ed9i \u0111\u1ed3ng Qu\u1ed1c gia M\u1ef9 v\u1ec1 ch\u1ed1ng gian l\u1eadn khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (The National Commission on Fraudulent Financial Reporting), \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0o n\u0103m 1985 d\u01b0\u1edbi s\u1ef1 b\u1ea3o tr\u1ee3 c\u1ee7a 5 t\u1ed5 ch\u1ee9c l\u00e0: Hi\u1ec7p h\u1ed9i K\u1ebf to\u00e1n vi\u00ean C\u00f4ng ch\u1ee9ng M\u1ef9 (AICPA); H\u1ed9i K\u1ebf to\u00e1n M\u1ef9 (American Accounting Association); Hi\u1ec7p h\u1ed9i Qu\u1ea3n tr\u1ecb vi\u00ean T\u00e0i ch\u00ednh (The Financial Executives Institute – FEI); Hi\u1ec7p h\u1ed9i K\u1ebf to\u00e1n vi\u00ean Qu\u1ea3n tr\u1ecb (Institute of Management Accountants – IMA); Hi\u1ec7p h\u1ed9i Ki\u1ec3m to\u00e1n vi\u00ean N\u1ed9i b\u1ed9 (The Institute of Internal Auditors – IIA).\u201d<\/p>\n

2.2. Ph\u00e2n nh\u00f3m r\u1ee7i ro theo y\u1ebfu t\u1ed1 t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p<\/strong><\/p>\n

Vi\u1ec7c ph\u00e2n nh\u00f3m r\u1ee7i ro t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1eadn di\u1ec7n \u0111\u01b0\u1ee3c c\u00e1c t\u00e1c \u0111\u1ed9ng l\u1eabn nhau c\u1ee7a c\u00e1c r\u1ee7i ro c\u00f9ng lo\u1ea1i, gi\u00fap doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u00e1c \u1ea3nh h\u01b0\u1edfng c\u00f3 th\u1ec3 t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn chi\u1ebfn l\u01b0\u1ee3c, k\u1ebf ho\u1ea1ch hay c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh. Xu\u1ea5t ph\u00e1t t\u1eeb c\u00e1c m\u1ee5c ti\u00eau c\u1ee7a doanh nghi\u1ec7p. R\u1ee7i ro th\u01b0\u1eddng \u0111\u01b0\u1ee3c chia th\u00e0nh 4 nh\u00f3m: r\u1ee7i ro chi\u1ebfn l\u01b0\u1ee3c, r\u1ee7i ro t\u00e0i ch\u00ednh, r\u1ee7i ro ho\u1ea1t \u0111\u1ed9ng, r\u1ee7i ro tu\u00e2n th\u1ee7. T\u00f9y v\u00e0o \u0111\u1eb7c th\u00f9 c\u1ee7a t\u1eebng doanh nghi\u1ec7p v\u00e0 m\u1ee5c ti\u00eau qu\u1ea3n l\u00fd r\u1ee7i ro c\u1ee7a doanh nghi\u1ec7p c\u00e1c nh\u00f3m r\u1ee7i ro c\u00f3 th\u1ec3 kh\u00e1c nhau \u0111\u1ec3 qu\u1ea3n l\u00fd r\u1ee7i ro \u0111\u01b0\u1ee3c t\u1eadp trung v\u00e0 hi\u1ec7u qu\u1ea3 h\u01a1n.<\/p>\n

– R\u1ee7i ro chi\u1ebfn l\u01b0\u1ee3c, c\u00e1c r\u1ee7i ro xu\u1ea5t ph\u00e1t t\u1eeb c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn qu\u1ea3n tr\u1ecb, m\u00f4i tr\u01b0\u1eddng kinh doanh v\u00e0 c\u00e1c b\u00ean li\u00ean quan nh\u01b0 kh\u00e1ch h\u00e0ng, \u0111\u1ed1i th\u1ee7, nh\u00e0 \u0111\u1ea7u t\u01b0\u2026 (k\u1ebf ho\u1ea1ch v\u00e0 ph\u00e2n b\u1ed5 ngu\u1ed3n l\u1ef1c, s\u00e1p nh\u1eadp, mua l\u1ea1i, tho\u00e1i v\u1ed1n, m\u00f4i tr\u01b0\u1eddng kinh doanh, truy\u1ec1n th\u00f4ng v\u00e0 quan h\u1ec7 v\u1edbi c\u00e1c b\u00ean li\u00ean quan\u2026);<\/p>\n

– R\u1ee7i ro ho\u1ea1t \u0111\u1ed9ng, c\u00e1c r\u1ee7i ro li\u00ean quan \u0111\u1ebfn vi\u1ec7c s\u1eed d\u1ee5ng hi\u1ec7u qu\u1ea3 ngu\u1ed3n l\u1ef1c trong ho\u1ea1t \u0111\u1ed9ng h\u00e0ng ng\u00e0y, r\u1ee7i ro t\u1edbi t\u1eeb c\u00e1c quy tr\u00ecnh, h\u1ec7 th\u1ed1ng, con ng\u01b0\u1eddi v\u00e0 v\u0103n h\u00f3a\u2026 hay do \u1ea3nh h\u01b0\u1edfng c\u1ee7a c\u00e1c s\u1ef1 ki\u1ec7n b\u00ean ngo\u00e0i. V\u00ed d\u1ee5: kinh doanh li\u00ean t\u1ee5c, quy tr\u00ecnh t\u00e1c nghi\u1ec7p h\u00e0ng ng\u00e0y, qu\u1ea3n l\u00fd th\u00f4ng tin, an to\u00e0n – s\u1ee9c kh\u1ecfe – m\u00f4i tr\u01b0\u1eddng\u2026;<\/p>\n

– R\u1ee7i ro t\u00e0i ch\u00ednh, c\u00e1c r\u1ee7i ro b\u1eaft ngu\u1ed3n t\u1eeb c\u00e1c giao d\u1ecbch c\u00f3 t\u00ednh ch\u1ea5t t\u00e0i ch\u00ednh, bao g\u1ed3m vi\u1ec7c mua, b\u00e1n, c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0 cho vay hay c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c (nh\u01b0 r\u1ee7i ro v\u1ec1 l\u00e3i su\u1ea5t, t\u1ef7 gi\u00e1, gi\u00e1 h\u00e0ng h\u00f3a, thu\u1ebf, c\u1ea5u tr\u00fac v\u1ed1n, t\u00ednh thanh kho\u1ea3n, t\u00edn d\u1ee5ng\u2026);<\/p>\n

– R\u1ee7i ro tu\u00e2n th\u1ee7, c\u00e1c r\u1ee7i ro c\u00f3 li\u00ean quan t\u1edbi vi\u1ec7c ch\u1ea5p h\u00e0nh c\u00e1c quy \u0111\u1ecbnh\/n\u1ed9i quy c\u1ee7a doanh nghi\u1ec7p, c\u00e1c lu\u1eadt v\u00e0 v\u0103n b\u1ea3n ph\u00e1p l\u00fd kh\u00e1c c\u1ee7a Nh\u00e0 n\u01b0\u1edbc li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p, c\u00e1c v\u1ea5n \u0111\u1ec1 ph\u00e1p l\u00fd li\u00ean quan \u0111\u1ebfn h\u1ee3p \u0111\u1ed3ng\/cam k\u1ebft (m\u00f4i tr\u01b0\u1eddng ki\u1ec3m so\u00e1t, \u0111\u1ea1o \u0111\u1ee9c, gian l\u1eadn, quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng\u2026).<\/p>\n

2.3. C\u00e1c chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf v\u1ec1 qu\u1ea3n tr\u1ecb r\u1ee7i ro doanh nghi\u1ec7p<\/strong><\/p>\n

Theo th\u1ed1ng k\u00ea, tr\u00ean th\u1ebf gi\u1edbi c\u00f3 h\u01a1n 80 chu\u1ea9n m\u1ef1c\/ h\u01b0\u1edbng d\u1eabn v\u1ec1 qu\u1ea3n tr\u1ecb r\u1ee7i ro doanh nghi\u1ec7p [3]. Trong \u0111\u00f3 c\u00f3 m\u1ed9t s\u1ed1 ti\u00eau chu\u1ea9n v\u00e0 h\u01b0\u1edbng d\u1eabn qu\u1ea3n tr\u1ecb r\u1ee7i ro ph\u1ed5 bi\u1ebfn nh\u1ea5t, \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng r\u1ed9ng r\u00e3i cho c\u00e1c l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 kh\u00e1c nhau.<\/p>\n

– COSO ERM-2004 – Khung qu\u1ea3n tr\u1ecb r\u1ee7i ro doanh nghi\u1ec7p t\u00edch h\u1ee3p, m\u1ee5c ti\u00eau ch\u00ednh l\u00e0 c\u1ea3i thi\u1ec7n hi\u1ec7u su\u1ea5t ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c th\u00f4ng qua vi\u1ec7c k\u1ebft h\u1ee3p hi\u1ec7u qu\u1ea3 c\u00e1c m\u1ee5c ti\u00eau chi\u1ebfn l\u01b0\u1ee3c, r\u1ee7i ro, \u0111i\u1ec1u h\u00e0nh v\u00e0 qu\u1ea3n tr\u1ecb r\u1ee7i ro. Cung c\u1ea5p c\u00e1c kh\u00e1i ni\u1ec7m then ch\u1ed1t c\u01a1 b\u1ea3n v\u1ec1 qu\u1ea3n tr\u1ecb r\u1ee7i ro, m\u1ed9t khung qu\u1ea3n tr\u1ecb r\u1ee7i ro to\u00e0n di\u1ec7n, chi ti\u1ebft c\u00e1c c\u1ea5u ph\u1ea7n. H\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng cho c\u00e1c t\u1ed5 ch\u1ee9c l\u0129nh v\u1ef1c c\u00f4ng nghi\u1ec7p v\u00e0 h\u01b0\u1edbng t\u1edbi m\u1ed9t quy tr\u00ecnh qu\u1ea3n tr\u1ecb r\u1ee7i ro to\u00e0n di\u1ec7n.<\/p>\n

– ISO 31000:2009 – Nguy\u00ean t\u1eafc v\u00e0 h\u01b0\u1edbng d\u1eabn chung v\u1ec1 qu\u1ea3n tr\u1ecb r\u1ee7i ro, cung c\u1ea5p h\u01b0\u1edbng d\u1eabn v\u1ec1 b\u1ea3n ch\u1ea5t v\u00e0 c\u00e1ch th\u1ee9c th\u1ef1c hi\u1ec7n quy tr\u00ecnh qu\u1ea3n tr\u1ecb r\u1ee7i ro; \u0111\u01b0a ra c\u00e1c h\u01b0\u1edbng d\u1eabn c\u1ea7n thi\u1ebft th\u1ef1c hi\u1ec7n khung qu\u1ea3n tr\u1ecb r\u1ee7i ro. H\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3 c\u00e1c l\u0129nh v\u1ef1c, hi\u1ec7p h\u1ed9i, doanh nghi\u1ec7p.<\/p>\n

– AS\/NZS ISO 31000:2009 – Ti\u00eau chu\u1ea9n qu\u1ea3n tr\u1ecb r\u1ee7i ro \u00e1p d\u1ee5ng t\u1ea1i Australia v\u00e0 New Zealand, n\u1ed9i dung t\u01b0\u01a1ng t\u1ef1 nh\u01b0 ISO 31000:2009, nh\u01b0ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a Australia v\u00e0 New Zealand.<\/p>\n

– BS 31100:2008 – Ti\u00eau chu\u1ea9n qu\u1ea3n tr\u1ecb r\u1ee7i ro c\u1ee7a Anh, n\u1ed9i dung t\u01b0\u01a1ng t\u1ef1 ISO 31000:2009;<\/p>\n

– FERMA 2002 – Ti\u00eau chu\u1ea9n qu\u1ea3n tr\u1ecb r\u1ee7i ro, kh\u00e1 t\u01b0\u01a1ng \u0111\u1ed3ng v\u1edbi ISO 31000:2009 v\u00e0 COSO ERM, nh\u01b0ng FERMA 2002 t\u1eadp trung m\u00f4 t\u1ea3 c\u00e1c th\u00e0nh ph\u1ea7n c\u1ea7n thi\u1ebft c\u1ee7a m\u1ed9t h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb r\u1ee7i ro doanh nghi\u1ec7p;<\/p>\n

– Hi\u1ec7p \u01b0\u1edbc Basel – Chu\u1ea9n m\u1ef1c an to\u00e0n v\u1ed1n l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh ng\u00e2n h\u00e0ng;<\/p>\n

– Sovlvency II:2012 – Qu\u1ea3n tr\u1ecb r\u1ee7i ro cho l\u0129nh v\u1ef1c b\u1ea3o hi\u1ec3m.<\/p>\n

\u0110\u1eb7c \u0111i\u1ec3m chung c\u1ee7a c\u00e1c chu\u1ea9n m\u1ef1c\/h\u01b0\u1edbng d\u1eabn:<\/p>\n

– Ti\u1ebfp c\u1eadn tr\u00ean g\u00f3c \u0111\u1ed9 to\u00e0n doanh nghi\u1ec7p, d\u1ef1a tr\u00ean s\u1ef1 \u1ee7ng h\u1ed9 c\u1ee7a c\u1ea5p qu\u1ea3n l\u00fd, c\u00f3 s\u1ef1 ph\u00e2n chia r\u00f5 r\u00e0ng v\u1ec1 c\u00e1c tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh;<\/p>\n

– C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n, gi\u00e1m s\u00e1t v\u00e0 b\u00e1o c\u00e1o c\u00e1c r\u1ee7i ro \u0111\u01b0\u1ee3c c\u1ea5u tr\u00fac r\u00f5 r\u00e0ng;<\/p>\n

– D\u1ef1a tr\u00ean s\u1ef1 hi\u1ec3u bi\u1ebft v\u00e0 ph\u00e2n chia tr\u00e1ch nhi\u1ec7m r\u00f5 r\u00e0ng trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u201ckh\u1ea9u v\u1ecb\u201d r\u1ee7i ro v\u00e0 c\u00e1c gi\u1edbi h\u1ea1n ch\u1ea5p nh\u1eadn r\u1ee7i ro;<\/p>\n

– C\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u00e1nh gi\u00e1 r\u1ee7i ro v\u00e0 danh m\u1ee5c r\u1ee7i ro \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n h\u00f3a m\u1ed9t c\u00e1ch ch\u00ednh th\u1ee9c v\u00e0 \u00e1p d\u1ee5ng trong to\u00e0n doanh nghi\u1ec7p;<\/p>\n

– C\u00e1c m\u1ee5c ti\u00eau, ho\u1ea1t \u0111\u1ed9ng trong quy tr\u00ecnh qu\u1ea3n tr\u1ecb r\u1ee7i ro \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng v\u00e0 truy\u1ec1n th\u00f4ng \u0111\u1ea7y \u0111\u1ee7;<\/p>\n

– X\u00e2y d\u1ef1ng c\u00e1c k\u1ebf ho\u1ea1ch \u1ee9ng ph\u00f3 r\u1ee7i ro \u0111\u01b0\u1ee3c gi\u00e1m s\u00e1t ch\u1eb7t ch\u1ebd.<\/p>\n

Trong \u0111\u00f3, chu\u1ea9n m\u1ef1c c\u1ee7a COSO ERM-2004 v\u00e0 h\u01b0\u1edbng d\u1eabn ISO 31000:2009 \u0111\u01b0\u1ee3c tham kh\u1ea3o v\u00e0 s\u1eed d\u1ee5ng nhi\u1ec1u nh\u1ea5t, ho\u1eb7c \u0111\u00f3ng vai tr\u00f2 n\u1ec1n t\u1ea3ng c\u01a1 s\u1edf \u0111\u1ec3 m\u1ed9t s\u1ed1 n\u01b0\u1edbc \u0111\u01b0a ra c\u00e1c \u0111i\u1ec1u ch\u1ec9nh, m\u1edf r\u1ed9ng ph\u00f9 h\u1ee3p v\u1edbi \u0111i\u1ec1u ki\u1ec7n ri\u00eang c\u1ee7a khu v\u1ef1c, qu\u1ed1c gia. K\u1ebft qu\u1ea3 kh\u1ea3o s\u00e1t c\u1ee7a nh\u00f3m t\u00e1c gi\u1ea3 v\u1ec1 c\u00f4ng t\u00e1c qu\u1ea3n tr\u1ecb r\u1ee7i ro t\u1ea1i 10 c\u00f4ng ty d\u1ea7u kh\u00ed n\u01b0\u1edbc ngo\u00e0i cho th\u1ea5y c\u00e1c c\u00f4ng ty n\u00e0y \u0111\u1ec1u \u0111\u00e3 x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb r\u1ee7i ro doanh nghi\u1ec7p d\u1ef1a tr\u00ean n\u1ec1n t\u1ea3ng c\u1ee7a COSO ERM-2004 v\u00e0\/ho\u1eb7c ISO 31000:2009.<\/p>\n

3. Qu\u1ea3n tr\u1ecb r\u1ee7i ro doanh nghi\u1ec7p theo th\u00f4ng l\u1ec7 t\u1ed1t<\/strong><\/p>\n

3.1. M\u00f4 h\u00ecnh khung qu\u1ea3n tr\u1ecb r\u1ee7i ro doanh nghi\u1ec7p<\/strong><\/p>\n

Theo th\u00f4ng l\u1ec7 t\u1ed1t nh\u1ea5t, m\u00f4 h\u00ecnh khung qu\u1ea3n tr\u1ecb r\u1ee7i ro doanh nghi\u1ec7p [4] g\u1ed3m c\u00f3 5 c\u1ea5u ph\u1ea7n ch\u00ednh (H\u00ecnh 1).<\/p>\n

– Chi\u1ebfn l\u01b0\u1ee3c qu\u1ea3n tr\u1ecb r\u1ee7i ro \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng ph\u00f9 h\u1ee3p v\u1edbi m\u1ee5c ti\u00eau c\u1ee7a doanh nghi\u1ec7p, \u0111\u1ecbnh h\u01b0\u1edbng x\u00e2y d\u1ef1ng c\u00e1c c\u1ea5u ph\u1ea7n kh\u00e1c c\u1ee7a khung qu\u1ea3n tr\u1ecb r\u1ee7i ro.<\/p>\n

– C\u1ea5u tr\u00fac qu\u1ea3n tr\u1ecb r\u1ee7i ro l\u00e0 n\u1ec1n t\u1ea3ng c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd r\u1ee7i ro trong doanh nghi\u1ec7p.<\/p>\n

– Ch\u00ednh s\u00e1ch, th\u1ee7 t\u1ee5c, b\u00e1o c\u00e1o bao g\u1ed3m c\u00e1c ch\u00ednh s\u00e1ch, th\u1ee7 t\u1ee5c \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n h\u00f3a v\u00e0 c\u00e1c k\u00eanh b\u00e1o c\u00e1o trong doanh nghi\u1ec7p.<\/p>\n

– C\u00e1c c\u00f4ng c\u1ee5 qu\u1ea3n tr\u1ecb r\u1ee7i ro s\u1eed d\u1ee5ng \u0111\u1ec3 ph\u00e1t hi\u1ec7n, t\u1ed5ng h\u1ee3p, \u0111\u00e1nh gi\u00e1 v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro.<\/p>\n

– H\u1ec7 th\u1ed1ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin h\u1ed7 tr\u1ee3 v\u00e0 t\u1ef1 \u0111\u1ed9ng h\u00f3a ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n tr\u1ecb r\u1ee7i ro.<\/p>\n

3.2. Nguy\u00ean t\u1eafc \u201c3 v\u00f2ng b\u1ea3o v\u1ec7\u201d trong qu\u1ea3n tr\u1ecb r\u1ee7i ro<\/strong><\/p>\n

M\u1ed9t m\u00f4 h\u00ecnh qu\u1ea3n tr\u1ecb r\u1ee7i ro v\u00e0 ki\u1ec3m so\u00e1t hi\u1ec7u qu\u1ea3 c\u1ea7n ph\u1ea3i x\u00e1c \u0111\u1ecbnh r\u00f5 vai tr\u00f2, tr\u00e1ch nhi\u1ec7m v\u00e0 s\u1ef1 ph\u1ed1i h\u1ee3p trong t\u1ed5 ch\u1ee9c li\u00ean quan \u0111\u1ebfn qu\u1ea3n tr\u1ecb r\u1ee7i ro. N\u1ebfu thi\u1ebfu s\u1ef1 h\u1ee3p t\u00e1c \u0111\u1ea7y \u0111\u1ee7 gi\u1eefa c\u00e1c b\u00ean c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn kh\u00f4ng ph\u00e1t hi\u1ec7n v\u00e0 qu\u1ea3n l\u00fd k\u1ecbp th\u1eddi c\u00e1c r\u1ee7i ro x\u1ea3y ra. Nguy\u00ean t\u1eafc \u201c3 v\u00f2ng b\u1ea3o v\u1ec7\u201d cung c\u1ea5p m\u1ed9t c\u00e1ch ti\u1ebfp c\u1eadn \u0111\u01a1n gi\u1ea3n v\u00e0 hi\u1ec7u qu\u1ea3 \u0111\u1ec3 t\u0103ng c\u01b0\u1eddng s\u1ef1 trao \u0111\u1ed5i gi\u1eefa qu\u1ea3n tr\u1ecb r\u1ee7i ro v\u00e0 ki\u1ec3m so\u00e1t b\u1eb1ng c\u00e1ch l\u00e0m r\u00f5 vai tr\u00f2 v\u00e0 nhi\u1ec7m v\u1ee5 c\u1ee7a c\u00e1c b\u00ean li\u00ean quan.<\/p>\n\n\n\n\n
<\/td>\n<\/tr>\n
H\u00ecnh 1. M\u00f4 h\u00ecnh khung qu\u1ea3n tr\u1ecb r\u1ee7i ro theo th\u00f4ng l\u1ec7 t\u1ed1t<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Vai tr\u00f2 tr\u00e1ch nhi\u1ec7m trong qu\u1ea3n tr\u1ecb r\u1ee7i ro \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n qua nguy\u00ean t\u1eafc \u201c3 v\u00f2ng b\u1ea3o v\u1ec7\u201d \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p [5], t\u00e1ch bi\u1ec7t r\u00f5 vai tr\u00f2 c\u1ee7a 3 nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng li\u00ean quan \u0111\u1ebfn qu\u1ea3n tr\u1ecb r\u1ee7i ro hi\u1ec7u qu\u1ea3. Cung c\u1ea5p m\u1ed9t c\u00e1ch nh\u00ecn m\u1edbi v\u1ec1 ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n tr\u1ecb r\u1ee7i ro, \u0111\u1ea3m b\u1ea3o s\u1ef1 th\u00e0nh c\u00f4ng li\u00ean t\u1ee5c c\u1ee7a c\u00e1c s\u00e1ng ki\u1ebfn qu\u1ea3n tr\u1ecb r\u1ee7i ro v\u00e0 th\u00edch h\u1ee3p v\u1edbi m\u1ecdi t\u1ed5 ch\u1ee9c (kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o quy m\u00f4 hay s\u1ef1 ph\u1ee9c t\u1ea1p), gi\u00fap t\u0103ng c\u01b0\u1eddng hi\u1ec7u qu\u1ea3 c\u1ee7a h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb r\u1ee7i ro.<\/p>\n\n\n\n\n
<\/td>\n<\/tr>\n
H\u00ecnh 2. Nguy\u00ean t\u1eafc \u201c3 v\u00f2ng b\u1ea3o v\u1ec7\u201d trong qu\u1ea3n tr\u1ecb r\u1ee7i ro<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Nguy\u00ean t\u1eafc \u201c3 v\u00f2ng b\u1ea3o v\u1ec7\u201d \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng nh\u1eb1m h\u1ed7 tr\u1ee3 H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb\/H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean v\u00e0 Ban T\u1ed5ng gi\u00e1m \u0111\u1ed1c\/Ban Gi\u00e1m \u0111\u1ed1c trong ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n tr\u1ecb r\u1ee7i ro v\u00e0 ki\u1ec3m so\u00e1t. Trong \u0111\u00f3, H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb\/H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean v\u00e0 Ban T\u1ed5ng gi\u00e1m \u0111\u1ed1c\/Ban Gi\u00e1m \u0111\u1ed1c \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc \u201c3 v\u00f2ng b\u1ea3o v\u1ec7\u201d \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ph\u00f9 h\u1ee3p v\u1edbi t\u1ed5 ch\u1ee9c doanh nghi\u1ec7p.<\/p>\n

– V\u00f2ng b\u1ea3o v\u1ec7 1 ph\u00e1t hi\u1ec7n v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro<\/p>\n

V\u00f2ng b\u1ea3o v\u1ec7 1 g\u1ed3m c\u00e1c b\u1ed9 ph\u1eadn ch\u1ee9c n\u0103ng kinh doanh v\u00e0 b\u1ed9 ph\u1eadn ch\u1ee9c n\u0103ng h\u1ed7 tr\u1ee3 (nh\u00e2n s\u1ef1, c\u00f4ng ngh\u1ec7 th\u00f4ng tin, k\u1ebf to\u00e1n t\u00e0i ch\u00ednh\u2026).<\/p>\n

V\u00f2ng b\u1ea3o v\u1ec7 1 c\u00f3 tr\u00e1ch nhi\u1ec7m duy tr\u00ec v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c quy tr\u00ecnh ki\u1ec3m so\u00e1t, quy tr\u00ecnh qu\u1ea3n l\u00fd r\u1ee7i ro. T\u00f9y v\u00e0o s\u1ef1 ph\u00e2n c\u1ea5p ph\u00e2n quy\u1ec1n trong doanh nghi\u1ec7p, c\u00e1c tr\u01b0\u1edfng b\u1ed9 ph\u1eadn thu\u1ed9c v\u00f2ng b\u1ea3o v\u1ec7 1 c\u00f3 tr\u00e1ch nhi\u1ec7m x\u00e2y d\u1ef1ng v\u00e0 tri\u1ec3n khai quy tr\u00ecnh chi ti\u1ebft, ki\u1ec3m so\u00e1t v\u00e0 gi\u00e1m s\u00e1t vi\u1ec7c th\u1ef1c hi\u1ec7n quy tr\u00ecnh c\u1ee7a nh\u00e2n vi\u00ean.<\/p>\n

– V\u00f2ng b\u1ea3o v\u1ec7 2 theo d\u00f5i, gi\u00e1m s\u00e1t r\u1ee7i ro<\/p>\n

V\u00f2ng b\u1ea3o v\u1ec7 2 c\u00f3 tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd r\u1ee7i ro chung cho to\u00e0n doanh nghi\u1ec7p v\u00e0 tu\u00e2n th\u1ee7; \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp \u0111\u1ec3 c\u1ee7ng c\u1ed1, x\u00e2y d\u1ef1ng v\u00e0 gi\u00e1m s\u00e1t v\u00f2ng b\u1ea3o v\u1ec7 1 v\u00e0 \u0111\u1ea3m b\u1ea3o r\u1eb1ng v\u00f2ng b\u1ea3o v\u1ec7 1 \u0111\u00e3 \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf ph\u00f9 h\u1ee3p v\u1ec1 quy tr\u00ecnh, bi\u1ec7n ph\u00e1p ki\u1ec3m so\u00e1t v\u00e0 ho\u1ea1t \u0111\u1ed9ng \u0111\u00fang nh\u01b0 \u0111\u1ecbnh h\u01b0\u1edbng. V\u00f2ng b\u1ea3o v\u1ec7 2 c\u00f3 th\u1ec3 tham gia v\u00e0o vi\u1ec7c s\u1eeda \u0111\u1ed5i v\u00e0 x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb r\u1ee7i ro, ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 tham gia v\u00e0o h\u1ed7 tr\u1ee3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a v\u00f2ng b\u1ea3o v\u1ec7 1.<\/p>\n

– V\u00f2ng b\u1ea3o v\u1ec7 3 \u0111\u1ea3m b\u1ea3o ki\u1ec3m tra, ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u1ed1i v\u1edbi v\u00f2ng b\u1ea3o v\u1ec7 1 v\u00e0 2<\/p>\n

Bao g\u1ed3m c\u00e1c b\u1ed9 ph\u1eadn th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9, b\u00e1o c\u00e1o tr\u1ef1c ti\u1ebfp cho H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb\/H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean v\u1ec1 t\u00ednh hi\u1ec7u qu\u1ea3 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd v\u00e0 ki\u1ec3m so\u00e1t r\u1ee7i ro.<\/p>\n

3.3. C\u1ea5u tr\u00fac qu\u1ea3n tr\u1ecb r\u1ee7i ro<\/strong><\/p>\n

C\u1ea5u tr\u00fac qu\u1ea3n tr\u1ecb r\u1ee7i ro th\u00f4ng l\u1ec7 t\u1ed1t m\u00e0 c\u00e1c doanh nghi\u1ec7p \u0111ang \u00e1p d\u1ee5ng, \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ph\u1ed5 bi\u1ebfn \u1edf c\u00e1c n\u01b0\u1edbc \u0111ang ph\u00e1t tri\u1ec3n, trong \u0111\u00f3 c\u00f3 Vi\u1ec7t Nam (H\u00ecnh 3) [6]. Trong \u0111\u00f3:<\/p>\n

– H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb\/H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean: gi\u00e1m s\u00e1t t\u1ed5ng th\u1ec3 ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd r\u1ee7i ro; \u0111\u01b0a ra \u0111\u1ecbnh h\u01b0\u1edbng v\u1ec1 \u201ckh\u1ea9u v\u1ecb\u201d r\u1ee7i ro.<\/p>\n

– Ban \u0111i\u1ec1u h\u00e0nh: ch\u1ecbu tr\u00e1ch nhi\u1ec7m tri\u1ec3n khai qu\u1ea3n l\u00fd r\u1ee7i ro cho doanh nghi\u1ec7p; qu\u1ea3n l\u00fd v\u00e0 gi\u00e1m s\u00e1t h\u1ed3 s\u01a1 r\u1ee7i ro doanh nghi\u1ec7p; \u0111\u00f3ng vai tr\u00f2 ti\u00ean phong trong vi\u1ec7c th\u00fac \u0111\u1ea9y v\u0103n h\u00f3a r\u1ee7i ro, t\u0103ng c\u01b0\u1eddng nh\u1eadn th\u1ee9c v\u00e0 chia s\u1ebb v\u1ec1 r\u1ee7i ro; ph\u00e2n t\u00edch r\u1ee7i ro tr\u01b0\u1edbc khi \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh quan tr\u1ecdng.<\/p>\n

– \u0110\u01a1n v\u1ecb kinh doanh: tu\u00e2n th\u1ee7 ch\u00ednh s\u00e1ch qu\u1ea3n l\u00fd r\u1ee7i ro; \u0111\u1ea3m b\u1ea3o c\u00e1c r\u1ee7i ro trong \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh v\u00e0 gi\u1ea3m thi\u1ec3u; ch\u1ecbu tr\u00e1ch nhi\u1ec7m cho c\u00e1c r\u1ee7i ro trong c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb.<\/p>\n

– C\u00e1n b\u1ed9 nh\u00e2n vi\u00ean: qu\u1ea3n l\u00fd r\u1ee7i ro trong c\u00e1c ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 thu\u1ed9c tr\u00e1ch nhi\u1ec7m c\u1ee7a m\u00ecnh.<\/p>\n

– \u1ee6y ban Ki\u1ec3m to\u00e1n: gi\u00e1m s\u00e1t vi\u1ec7c x\u00e2y d\u1ef1ng, tri\u1ec3n khai c\u1ee7a m\u00f4 h\u00ecnh v\u00e0 ch\u00ednh s\u00e1ch qu\u1ea3n l\u00fd r\u1ee7i ro; gi\u00e1m s\u00e1t c\u00e1c h\u1ed3 s\u01a1 r\u1ee7i ro c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

– Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9: gi\u00e1m s\u00e1t \u0111\u1ed9c l\u1eadp \u0111\u1ed1i v\u1edbi c\u00e1c r\u1ee7i ro \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn v\u00e0 c\u00e1c h\u1ec7 th\u1ed1ng, quy tr\u00ecnh qu\u1ea3n l\u00fd r\u1ee7i ro.<\/p>\n

– B\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd r\u1ee7i ro: h\u1ed7 tr\u1ee3 v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p ti\u1ebfp c\u1eadn qu\u1ea3n l\u00fd r\u1ee7i ro; duy tr\u00ec m\u00f4 h\u00ecnh v\u00e0 ch\u00ednh s\u00e1ch qu\u1ea3n l\u00fd r\u1ee7i ro; cung c\u1ea5p c\u00e1c c\u00f4ng c\u1ee5 qu\u1ea3n l\u00fd r\u1ee7i ro, \u0111\u00e0o t\u1ea1o, h\u01b0\u1edbng d\u1eabn v\u00e0 h\u1ed7 tr\u1ee3 c\u00e1c \u0111\u01a1n v\u1ecb.<\/p>\n\n\n\n\n
<\/td>\n<\/tr>\n
H\u00ecnh 4. Quy tr\u00ecnh qu\u1ea3n l\u00fd r\u1ee7i ro<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

– \u0110\u1ea7u m\u1ed1i qu\u1ea3n l\u00fd r\u1ee7i ro t\u1ea1i \u0111\u01a1n v\u1ecb: \u0111i\u1ec1u ph\u1ed1i c\u00e1c ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd r\u1ee7i ro v\u00e0 v\u0103n h\u00f3a qu\u1ea3n l\u00fd r\u1ee7i ro t\u1ea1i \u0111\u01a1n v\u1ecb.<\/p>\n

T\u00f9y v\u00e0o quy m\u00f4 c\u1ee7a t\u1eebng doanh nghi\u1ec7p, c\u00f3 th\u1ec3 kh\u00f4ng c\u00f3 \u1ee6y ban Ki\u1ec3m to\u00e1n ho\u1eb7c ngo\u00e0i \u1ee6y ban Ki\u1ec3m to\u00e1n c\u00f2n c\u00f3 c\u00e1c \u1ee7y ban kh\u00e1c (nh\u01b0 \u1ee6y ban \u0110\u1ea7u t\u01b0, \u1ee6y ban L\u01b0\u01a1ng th\u01b0\u1edfng\u2026) \u0111\u1ec3 gi\u00fap H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean\/H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb ki\u1ec3m so\u00e1t c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd r\u1ee7i ro trong doanh nghi\u1ec7p. \u0110\u1ea7u m\u1ed1i qu\u1ea3n l\u00fd r\u1ee7i ro t\u1ea1i \u0111\u01a1n v\u1ecb c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u00e0o t\u1ea1o, h\u01b0\u1edbng d\u1eabn v\u1ec1 \u0111\u00e1nh gi\u00e1 r\u1ee7i ro theo khung qu\u1ea3n tr\u1ecb r\u1ee7i ro doanh nghi\u1ec7p.<\/p>\n

3.4. Quy tr\u00ecnh qu\u1ea3n l\u00fd r\u1ee7i ro<\/strong><\/p>\n

Theo th\u00f4ng l\u1ec7 t\u1ed1t, quy tr\u00ecnh qu\u1ea3n tr\u1ecb r\u1ee7i ro g\u1ed3m 6 b\u01b0\u1edbc [6], c\u00f3 t\u00ednh li\u00ean t\u1ee5c (H\u00ecnh 4).<\/p>\n

B\u01b0\u1edbc 1: Thi\u1ebft l\u1eadp b\u1ed1i c\u1ea3nh<\/strong>, x\u00e2y d\u1ef1ng b\u1ed1i c\u1ea3nh m\u00f4i tr\u01b0\u1eddng kinh doanh trong vi\u1ec7c th\u1ef1c hi\u1ec7n m\u1ee5c ti\u00eau, chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 t\u1eeb \u0111\u00f3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u1edbi h\u1ea1n x\u1eed l\u00fd r\u1ee7i ro, m\u1ee9c \u0111\u1ed9 qu\u1ea3n l\u00fd r\u1ee7i ro (ho\u1ea1t \u0111\u1ed9ng n\u00e0o qu\u1ea3n l\u00fd, ho\u1ea1t \u0111\u1ed9ng n\u00e0o kh\u00f4ng qu\u1ea3n l\u00fd) v\u00e0 li\u00ean k\u1ebft c\u00e1c ho\u1ea1t \u0111\u1ed9ng v\u1edbi c\u00e1c b\u01b0\u1edbc c\u00f4ng vi\u1ec7c ch\u00ednh trong qu\u1ea3n l\u00fd r\u1ee7i ro.<\/p>\n

B\u01b0\u1edbc 2: Nh\u1eadn di\u1ec7n r\u1ee7i ro<\/strong><\/p>\n

Ph\u00e1t hi\u1ec7n c\u00e1c s\u1ef1 ki\u1ec7n c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn vi\u1ec7c th\u1ef1c hi\u1ec7n m\u1ee5c ti\u00eau chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a doanh nghi\u1ec7p, c\u00f4ng t\u00e1c s\u1ea3n xu\u1ea5t kinh doanh, c\u00e1c d\u1ef1 \u00e1n…; ph\u00e2n chia c\u1ea5p r\u1ee7i ro v\u00e0 ph\u00e2n nh\u00f3m r\u1ee7i ro \u0111\u1ec3 qu\u1ea3n l\u00fd, g\u1ed3m c\u00f3 r\u1ee7i ro c\u1ea5p doanh nghi\u1ec7p v\u00e0 r\u1ee7i ro c\u1ea5p \u0111\u01a1n v\u1ecb.<\/p>\n

B\u01b0\u1edbc 3: \u0110\u00e1nh gi\u00e1 r\u1ee7i ro<\/strong><\/p>\n

\u0110\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng x\u1ea3y ra v\u00e0 m\u1ee9c \u0111\u1ed9 \u1ea3nh h\u01b0\u1edfng c\u1ee7a c\u00e1c r\u1ee7i ro, xem x\u00e9t c\u00e1c bi\u1ec7n ph\u00e1p ki\u1ec3m so\u00e1t r\u1ee7i ro. X\u1ebfp h\u1ea1ng c\u00e1c r\u1ee7i ro \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ee9c \u0111\u1ed9 \u01b0u ti\u00ean qu\u1ea3n l\u00fd d\u1ef1a tr\u00ean b\u1ed9 ti\u00eau ch\u00ed \u0111o l\u01b0\u1eddng \u0111\u01b0\u1ee3c l\u01b0\u1ee3ng h\u00f3a g\u1eafn v\u1edbi gi\u00e1 tr\u1ecb c\u1ee5 th\u1ec3 cho kh\u1ea3 n\u0103ng x\u1ea3y ra c\u1ee7a r\u1ee7i ro v\u00e0 m\u1ee9c \u0111\u1ed9 \u1ea3nh h\u01b0\u1edfng c\u1ee7a r\u1ee7i ro (t\u00e0i ch\u00ednh, phi t\u00e0i ch\u00ednh); t\u1eeb \u0111\u00f3 x\u00e1c \u0111\u1ecbnh m\u1ee9c \u0111\u1ed9 ch\u1ea5p nh\u1eadn r\u1ee7i ro c\u1ee7a doanh nghi\u1ec7p cho t\u1eebng lo\u1ea1i r\u1ee7i ro.<\/p>\n

B\u01b0\u1edbc 4: \u1ee8ng ph\u00f3 r\u1ee7i ro<\/strong><\/p>\n

X\u00e1c \u0111\u1ecbnh c\u00e1c bi\u1ec7n ph\u00e1p, x\u00e2y d\u1ef1ng c\u00e1c k\u1ebf ho\u1ea1ch h\u00e0nh \u0111\u1ed9ng v\u00e0 gi\u00e1m s\u00e1t c\u1ee5 th\u1ec3 nh\u1eb1m gi\u1ea3m r\u1ee7i ro xu\u1ed1ng m\u1ee9c c\u00f3 th\u1ec3 ch\u1ea5p nh\u1eadn \u0111\u01b0\u1ee3c. C\u00e1c ph\u01b0\u01a1ng \u00e1n \u1ee9ng ph\u00f3 r\u1ee7i ro t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1ee9c \u0111\u1ed9 r\u1ee7i ro v\u00e0 chi ph\u00ed c\u1ee7a t\u1eebng ph\u01b0\u01a1ng \u00e1n \u1ee9ng ph\u00f3:<\/p>\n

+ Ch\u1ea5p nh\u1eadn r\u1ee7i ro (v\u00ed d\u1ee5 v\u1ec1 bi\u1ebfn \u0111\u1ed9ng gi\u00e1 d\u1ea7u l\u00e0 m\u1ed9t r\u1ee7i ro \u0111\u1eb7c th\u00f9 c\u1ee7a ng\u00e0nh d\u1ea7u kh\u00ed, c\u00e1c doanh nghi\u1ec7p th\u01b0\u1eddng ch\u1ea5p nh\u1eadn r\u1ee7i ro n\u00e0y v\u00e0 th\u1ef1c hi\u1ec7n k\u1ebf ho\u1ea1ch theo d\u00f5i, gi\u00e1m s\u00e1t th\u01b0\u1eddng xuy\u00ean \u0111\u1ec3 c\u00f3 ph\u01b0\u01a1ng \u00e1n k\u1ecbp th\u1eddi c\u00f9ng v\u1edbi x\u00e2y d\u1ef1ng c\u00e1c k\u1ecbch b\u1ea3n gi\u00e1 d\u1ea7u, xem x\u00e9t k\u1ebft h\u1ee3p v\u1edbi c\u00e1c c\u00e1c gi\u1ea3i ph\u00e1p \u1ee9ng ph\u00f3 kh\u00e1c);<\/p>\n

+ Tr\u00e1nh r\u1ee7i ro l\u00e0 vi\u1ec7c quy\u1ebft \u0111\u1ecbnh kh\u00f4ng ti\u1ebfp t\u1ee5c \u0111\u1ea7u t\u01b0, ho\u1eb7c l\u1ef1a ch\u1ecdn k\u1ebf ho\u1ea1ch \u0111\u1ea7u t\u01b0 thay th\u1ebf v\u1edbi r\u1ee7i ro c\u00f3 th\u1ec3 ch\u1ea5p nh\u1eadn \u0111\u01b0\u1ee3c m\u00e0 v\u1eabn \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ee5c ti\u00eau v\u1ec1 chi\u1ebfn l\u01b0\u1ee3c kinh doanh (v\u00ed d\u1ee5 doanh nghi\u1ec7p c\u00f3 th\u1ec3 quy\u1ebft \u0111\u1ecbnh kh\u00f4ng \u0111\u1ea7u t\u01b0 \u1edf khu v\u1ef1c c\u00f3 chi\u1ebfn s\u1ef1);<\/p>\n

+ Gi\u1ea3m kh\u1ea3 n\u0103ng x\u1ea3y ra r\u1ee7i ro v\u00e0\/ho\u1eb7c gi\u1ea3m m\u1ee9c \u0111\u1ed9 t\u00e1c \u0111\u1ed9ng c\u1ee7a r\u1ee7i ro (v\u00ed d\u1ee5 s\u1eed d\u1ee5ng c\u00e1c thi\u1ebft b\u1ecb an to\u00e0n v\u00e0 \u0111\u00e0o t\u1ea1o v\u1ec1 an to\u00e0n ch\u00e1y n\u1ed5 trong m\u00f4i tr\u01b0\u1eddng ho\u1ea1t \u0111\u1ed9ng c\u00f3 nguy c\u01a1 cao v\u1ec1 ch\u00e1y n\u1ed5);<\/p>\n

+ Chuy\u1ec3n giao m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 r\u1ee7i ro th\u01b0\u1eddng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00f4ng qua c\u00e1c h\u1ee3p \u0111\u1ed3ng (nh\u01b0 c\u00e1c h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m l\u00e0 h\u00ecnh th\u1ee9c chuy\u1ec3n giao r\u1ee7i ro th\u01b0\u1eddng hay \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng nh\u1ea5t; h\u1ee3p \u0111\u1ed3ng li\u00ean doanh\u2026).<\/p>\n

L\u1ef1a ch\u1ecdn c\u00e1c ph\u01b0\u01a1ng \u00e1n \u1ee9ng ph\u00f3 r\u1ee7i ro linh ho\u1ea1t, trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng k\u1ebft h\u1ee3p nhi\u1ec1u ph\u01b0\u01a1ng \u00e1n \u1ee9ng ph\u00f3 r\u1ee7i ro \u0111\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c hi\u1ec7u qu\u1ea3 cao nh\u1ea5t.<\/p>\n

B\u01b0\u1edbc 5: Ki\u1ec3m so\u00e1t r\u1ee7i ro<\/strong><\/p>\n

Th\u1ef1c hi\u1ec7n c\u00e1c quy tr\u00ecnh, bi\u1ec7n ph\u00e1p \u0111\u1ec3 ki\u1ec3m so\u00e1t v\u00e0 \u1ee9ng ph\u00f3 v\u1edbi r\u1ee7i ro:<\/p>\n

+ Ki\u1ec3m so\u00e1t ph\u00f2ng ng\u1eeba: c\u00e1c bi\u1ec7n ph\u00e1p x\u1eed l\u00fd \u0111\u1ec3 ng\u0103n ch\u1eb7n c\u00e1c l\u1ed7i, s\u1ef1 c\u1ed1 hay h\u00e0nh \u0111\u1ed9ng\/giao d\u1ecbch kh\u00f4ng mong mu\u1ed1n x\u1ea3y ra;<\/p>\n

+ Ki\u1ec3m so\u00e1t ph\u00e1t hi\u1ec7n: gi\u00e1m s\u00e1t ho\u1ea1t \u0111\u1ed9ng\/quy tr\u00ecnh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1c bi\u1ec7n ph\u00e1p ki\u1ec3m so\u00e1t ph\u00f2ng ng\u1eeba c\u00f2n thi\u1ebfu s\u00f3t v\u00e0 l\u1ed7i, s\u1ef1 c\u1ed1 hay h\u00e0nh \u0111\u1ed9ng\/giao d\u1ecbch, t\u1eeb \u0111\u00f3 c\u00f3 c\u00e1c bi\u1ec7n ph\u00e1p \u1ee9ng ph\u00f3 ph\u00f9 h\u1ee3p;<\/p>\n

+ Ki\u1ec3m so\u00e1t kh\u1eafc ph\u1ee5c: c\u00e1c bi\u1ec7n ph\u00e1p x\u1eed l\u00fd \u0111\u1ec3 kh\u00f4i ph\u1ee5c v\u1ec1 tr\u1ea1ng th\u00e1i ban \u0111\u1ea7u ho\u1eb7c gi\u1ea3m h\u1eadu qu\u1ea3, thi\u1ec7t h\u1ea1i c\u1ee7a c\u00e1c l\u1ed7i, s\u1ef1 c\u1ed1 hay h\u00e0nh \u0111\u1ed9ng\/giao d\u1ecbch \u0111\u00e3 x\u1ea3y ra.<\/p>\n

B\u01b0\u1edbc 6: Gi\u00e1m s\u00e1t v\u00e0 b\u00e1o c\u00e1o – gi\u00e1m s\u00e1t v\u00e0 b\u00e1o c\u00e1o ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd r\u1ee7i ro v\u00e0 nh\u1eefng thay \u0111\u1ed5i c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd r\u1ee7i ro doanh nghi\u1ec7p.<\/strong><\/p>\n

Quy tr\u00ecnh gi\u00e1m s\u00e1t v\u00e0 b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u1eb1m \u0111\u00e1nh gi\u00e1 t\u00ednh hi\u1ec7u qu\u1ea3 v\u00e0 s\u1ef1 ph\u00f9 h\u1ee3p c\u1ee7a khung qu\u1ea3n tr\u1ecb r\u1ee7i ro doanh nghi\u1ec7p. B\u1eb1ng c\u00e1ch th\u01b0\u1eddng xuy\u00ean gi\u00e1m s\u00e1t r\u1ee7i ro v\u00e0 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 c\u1ee7a vi\u1ec7c x\u1eed l\u00fd r\u1ee7i ro, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111i\u1ec1u ch\u1ec9nh ch\u01b0\u01a1ng tr\u00ecnh qu\u1ea3n l\u00fd r\u1ee7i ro ph\u00f9 h\u1ee3p v\u1edbi t\u00ecnh h\u00ecnh c\u1ee5 th\u1ec3. Gi\u00e1m s\u00e1t c\u00e1c r\u1ee7i ro hi\u1ec7n t\u1ea1i, c\u00e1c r\u1ee7i ro m\u1edbi xu\u1ea5t hi\u1ec7n th\u00f4ng qua c\u00e1c ch\u1ec9 s\u1ed1 r\u1ee7i ro ch\u00ednh KRI (Key Risk Indicator, l\u00e0 m\u1ed9t ch\u1ec9 s\u1ed1 d\u1ef1 b\u00e1o v\u1ec1 c\u00e1c r\u1ee7i ro hi\u1ec7n t\u1ea1i ho\u1eb7c t\u01b0\u01a1ng lai c\u00f3 th\u1ec3 quan s\u00e1t hay \u0111o l\u01b0\u1eddng \u0111\u01b0\u1ee3c). B\u00e1o c\u00e1o c\u00e1c b\u00ean li\u00ean quan v\u1ec1 quy tr\u00ecnh qu\u1ea3n l\u00fd r\u1ee7i ro, g\u1ed3m:<\/p>\n

+ \u0110\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m so\u00e1t (c\u00f3 th\u1ef1c hi\u1ec7n \u0111\u00fang kh\u00f4ng);<\/p>\n

+ \u0110\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 c\u1ee7a khung qu\u1ea3n tr\u1ecb r\u1ee7i ro doanh nghi\u1ec7p;<\/p>\n

+ C\u00e1c r\u1ee7i ro c\u00f2n l\u1ea1i sau khi \u0111\u00e3 \u00e1p d\u1ee5ng c\u00e1c gi\u1ea3i ph\u00e1p \u1ee9ng ph\u00f3.<\/p>\n

4. S\u1ef1 c\u1ea7n thi\u1ebft c\u1ee7a qu\u1ea3n l\u00fd r\u1ee7i ro doanh nghi\u1ec7p<\/strong><\/p>\n

M\u1ee5c ti\u00eau c\u1ee7a qu\u1ea3n tr\u1ecb r\u1ee7i ro doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 d\u1eebng \u1edf vi\u1ec7c gi\u1ea3m thi\u1ec3u r\u1ee7i ro, m\u00e0 l\u00e0 qu\u1ea3n l\u00fd c\u00e1c r\u1ee7i ro m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3, to\u00e0n di\u1ec7n, l\u00e0m c\u01a1 s\u1edf cho vi\u1ec7c b\u1ea3o to\u00e0n v\u00e0 ph\u00e1t tri\u1ec3n c\u00e1c gi\u00e1 tr\u1ecb c\u1ee7a t\u1ed5 ch\u1ee9c. N\u00f3i c\u00e1ch kh\u00e1c, qu\u1ea3n tr\u1ecb r\u1ee7i ro doanh nghi\u1ec7p gi\u00fap c\u1ea5p qu\u1ea3n l\u00fd \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh ch\u00ednh x\u00e1c, hi\u1ec7u qu\u1ea3; gi\u1ea3m thi\u1ec3u thi\u1ec7t h\u1ea1i trong qu\u00e1 tr\u00ecnh v\u1eadn h\u00e0nh doanh nghi\u1ec7p.<\/p>\n

T\u1ea7m quan tr\u1ecdng c\u1ee7a qu\u1ea3n tr\u1ecb r\u1ee7i ro doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p n\u00f3i chung:<\/p>\n

– T\u0103ng c\u01b0\u1eddng c\u00f4ng t\u00e1c qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p: qu\u1ea3n tr\u1ecb r\u1ee7i ro doanh nghi\u1ec7p h\u1ed7 tr\u1ee3 t\u00edch c\u1ef1c cho qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p, b\u1eb1ng c\u00e1ch cung c\u1ea5p th\u00f4ng tin cho H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb\/H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean c\u00e1c r\u1ee7i ro tr\u1ecdng y\u1ebfu v\u00e0 c\u00e1c bi\u1ec7n ph\u00e1p c\u1ea7n th\u1ef1c hi\u1ec7n. M\u1ed9t trong nh\u1eefng m\u1ee5c ti\u00eau ch\u1ee7 ch\u1ed1t trong ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p \u0111\u00f3 l\u00e0 \u0111\u1ea3m b\u1ea3o doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng b\u1ec1n v\u1eefng v\u00e0 li\u00ean t\u1ee5c t\u0103ng c\u01b0\u1eddng c\u00e1c gi\u00e1 tr\u1ecb nh\u01b0 t\u00e0i ch\u00ednh, th\u1ecb ph\u1ea7n, th\u01b0\u01a1ng hi\u1ec7u\u2026<\/p>\n

– H\u1ed7 tr\u1ee3 doanh nghi\u1ec7p ho\u00e0n th\u00e0nh m\u1ee5c ti\u00eau chi\u1ebfn l\u01b0\u1ee3c \u0111\u00e3 \u0111\u1ec1 ra th\u00f4ng qua c\u00e1c c\u00f4ng c\u1ee5 qu\u1ea3n tr\u1ecb r\u1ee7i ro, c\u1ee5 th\u1ec3:<\/p>\n

+ \u0110\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng x\u1ea3y ra v\u00e0 \u1ea3nh h\u01b0\u1edfng c\u1ee7a c\u00e1c t\u00ecnh hu\u1ed1ng x\u1ea5u, x\u00e2y d\u1ef1ng c\u00e1c bi\u1ec7n ph\u00e1p ng\u0103n ng\u1eeba, \u1ee9ng ph\u00f3, ho\u1eb7c qu\u1ea3n l\u00fd \u1ea3nh h\u01b0\u1edfng c\u1ee7a c\u00e1c t\u00ecnh hu\u1ed1ng t\u1edbi doanh nghi\u1ec7p trong tr\u01b0\u1eddng h\u1ee3p x\u1ea3y ra;<\/p>\n

+ Qu\u1ea3n tr\u1ecb r\u1ee7i ro kh\u00f4ng t\u1eadp trung v\u00e0o c\u00e1c r\u1ee7i ro c\u1ee5 th\u1ec3 m\u00e0 v\u00e0o ngu\u1ed3n g\u1ed1c g\u00e2y ra thi\u1ec7t h\u1ea1i cho doanh nghi\u1ec7p. T\u1eeb \u0111\u00f3 h\u1ed7 tr\u1ee3 c\u1ea5p qu\u1ea3n l\u00fd trong vi\u1ec7c c\u1ea3i thi\u1ec7n hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p th\u00f4ng qua vi\u1ec7c t\u1eadp trung v\u00e0o vi\u1ec7c gi\u1ea3m thi\u1ec3u c\u00e1c nguy\u00ean nh\u00e2n d\u1eabn t\u1edbi gi\u1ea3m doanh thu, l\u1ee3i nhu\u1eadn, tr\u00e1nh c\u00e1c t\u00ecnh hu\u1ed1ng b\u1ecb \u0111\u1ed9ng;<\/p>\n

+ Doanh nghi\u1ec7p \u1ee9ng ph\u00f3 hi\u1ec7u qu\u1ea3 v\u1edbi m\u00f4i tr\u01b0\u1eddng kinh doanh thay \u0111\u1ed5i th\u00f4ng qua vi\u1ec7c nh\u1eadn di\u1ec7n, \u01b0u ti\u00ean v\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch \u1ee9ng ph\u00f3 v\u1edbi c\u00e1c r\u1ee7i ro gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng x\u1eed l\u00fd t\u00ecnh hu\u1ed1ng kh\u1ee7ng ho\u1ea3ng;<\/p>\n

– X\u00e2y d\u1ef1ng l\u00f2ng tin v\u00e0 \u0111\u00e1p \u1ee9ng k\u1ef3 v\u1ecdng ng\u00e0y c\u00e0ng cao c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c b\u00ean li\u00ean quan: Hi\u1ec7n nay, c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0, c\u00e1c t\u1ed5 ch\u1ee9c \u0111\u00e1nh gi\u00e1 t\u00edn d\u1ee5ng c\u00f3 th\u1ec3 y\u00eau c\u1ea7u doanh nghi\u1ec7p c\u00f4ng b\u1ed1 kh\u1ea3 n\u0103ng qu\u1ea3n l\u00fd r\u1ee7i ro \u0111\u1ec3 c\u00f3 c\u01a1 s\u1edf \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 t\u01b0\u01a1ng quan gi\u1eefa l\u1ee3i nhu\u1eadn c\u00f3 th\u1ec3 thu \u0111\u01b0\u1ee3c v\u00e0 r\u1ee7i ro c\u00f3 th\u1ec3 g\u1eb7p ph\u1ea3i. N\u1ebfu c\u00e1c doanh nghi\u1ec7p qu\u1ea3n l\u00fd r\u1ee7i ro t\u1ed1t s\u1ebd x\u1eed l\u00fd \u0111\u01b0\u1ee3c c\u00e1c v\u1ea5n \u0111\u1ec1 hi\u1ec7u qu\u1ea3 h\u01a1n \u0111\u1ed1i v\u1edbi c\u00e1c r\u1ee7i ro m\u1edbi xu\u1ea5t hi\u1ec7n trong ho\u1ea1t \u0111\u1ed9ng kinh doanh;<\/p>\n

– Nh\u1ea5t qu\u00e1n chi\u1ebfn l\u01b0\u1ee3c v\u00e0 v\u0103n h\u00f3a r\u1ee7i ro: Qu\u1ea3n tr\u1ecb r\u1ee7i ro doanh nghi\u1ec7p gi\u00fap c\u1ea5p qu\u1ea3n l\u00fd t\u1eadp trung thi\u1ebft l\u1eadp ch\u00ednh s\u00e1ch, x\u00e1c \u0111\u1ecbnh tr\u1ecdng t\u00e2m, c\u01a1 ch\u1ebf \u0111i\u1ec1u h\u00e0nh, c\u1ea3i thi\u1ec7n c\u00e1c c\u00f4ng c\u1ee5 \u0111\u1ecbnh l\u01b0\u1ee3ng r\u1ee7i ro, t\u0103ng c\u01b0\u1eddng tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd r\u1ee7i ro v\u00e0 t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho vi\u1ec7c nh\u1eadn di\u1ec7n k\u1ecbp th\u1eddi c\u00e1c thay \u0111\u1ed5i danh m\u1ee5c r\u1ee7i ro c\u1ee7a doanh nghi\u1ec7p;<\/p>\n

– T\u1ed1i \u01b0u ngu\u1ed3n l\u1ef1c doanh nghi\u1ec7p s\u1eed d\u1ee5ng cho qu\u1ea3n l\u00fd v\u00e0 x\u1eed l\u00fd c\u00e1c r\u1ee7i ro ch\u00ednh: Qu\u1ea3n tr\u1ecb r\u1ee7i ro cho ph\u00e9p doanh nghi\u1ec7p thi\u1ebft l\u1eadp quy tr\u00ecnh chu\u1ea9n trong vi\u1ec7c nh\u1eadn di\u1ec7n, \u0111\u00e1nh gi\u00e1, ph\u00e2n t\u00edch, \u01b0u ti\u00ean v\u00e0 qu\u1ea3n l\u00fd c\u00e1c r\u1ee7i ro ch\u00ednh.<\/p>\n

Doanh nghi\u1ec7p s\u1ebd ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c th\u1eddi gian, chi ph\u00ed, nh\u00e2n s\u1ef1 trong qu\u00e1 tr\u00ecnh kh\u1eafc ph\u1ee5c, gi\u1ea3m thi\u1ec3u c\u00e1c r\u1ee7i ro ch\u00ednh;<\/p>\n

– T\u1ed1i \u01b0u t\u01b0\u01a1ng quan l\u1ee3i nhu\u1eadn v\u00e0 r\u1ee7i ro: Qu\u1ea3n tr\u1ecb r\u1ee7i ro doanh nghi\u1ec7p d\u1ef1a tr\u00ean m\u1ee9c \u0111\u1ed9 r\u1ee7i ro ch\u1ea5p nh\u1eadn, gi\u00e1m s\u00e1t, theo d\u00f5i v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro m\u1ed9t c\u00e1ch h\u1ee3p l\u00fd, gi\u00fap doanh nghi\u1ec7p k\u1ecbp th\u1eddi n\u1eafm b\u1eaft \u0111\u01b0\u1ee3c c\u00e1c c\u01a1 h\u1ed9i (r\u1ee7i ro cao, l\u1ee3i nhu\u1eadn cao).<\/p>\n

H\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt c\u1ee7a Vi\u1ec7t Nam ch\u01b0a c\u00f3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 qu\u1ea3n l\u00fd r\u1ee7i ro cho doanh nghi\u1ec7p, tr\u1eeb l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh ng\u00e2n h\u00e0ng.<\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Vi\u1ec7t Nam h\u1ed9i nh\u1eadp khu v\u1ef1c v\u00e0 qu\u1ed1c t\u1ebf ng\u00e0y c\u00e0ng s\u00e2u r\u1ed9ng, c\u00e1c doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 c\u1ea1nh tranh \u1edf th\u1ecb tr\u01b0\u1eddng trong n\u01b0\u1edbc m\u00e0 c\u00f2n ph\u1ea3i c\u1ea1nh tranh tr\u00ean ph\u1ea1m vi to\u00e0n c\u1ea7u, \u0111\u1ed3ng th\u1eddi ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi c\u00e1c kh\u00f3 kh\u0103n chung t\u1eeb n\u1ec1n kinh t\u1ebf nh\u01b0: l\u1ea1m ph\u00e1t, suy tho\u00e1i… Trong […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[194],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/4219"}],"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=4219"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/4219\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=4219"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=4219"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=4219"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}