{"id":9038,"date":"2023-08-16T13:38:55","date_gmt":"2023-08-16T13:38:55","guid":{"rendered":"https:\/\/dialtous.com\/?p=9038"},"modified":"2023-08-16T13:38:55","modified_gmt":"2023-08-16T13:38:55","slug":"kiem-toan-noi-bo-la-gi","status":"publish","type":"post","link":"https:\/\/dialtous.com\/kiem-toan-noi-bo-la-gi\/","title":{"rendered":"Ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed E-invoice \u0111\u01b0\u1ee3c nhi\u1ec1u DN FDI tin d\u00f9ng"},"content":{"rendered":"<p><img decoding=\"async\" src=\"https:\/\/einvoice.vn\/FileUpload\/ArticleMaterials\/images\/ch%E1%BB%A9c%20n%C4%83ng%20ki%E1%BB%83m%20to%C3%A1n%20n%E1%BB%99i%20b%E1%BB%99.png\" alt=\"Ch\u1ee9c n\u0103ng c\u1ee7a ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9\" \/><\/p>\n<p>Ch\u1ee9c n\u0103ng c\u1ee7a ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9.<\/p>\n<h2>1. Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 g\u00ec?<\/h2>\n<p>Theo Hi\u1ec7p h\u1ed9i ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 IIA (The institute of Internal Auditor), ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 m\u1ed9t ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea3m b\u1ea3o v\u00e0 t\u01b0 v\u1ea5n \u0111\u1ed9c l\u1eadp, kh\u00e1ch quan \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf nh\u1eb1m gia t\u0103ng v\u00e0 c\u1ea3i thi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng trong m\u1ed9t t\u1ed5 ch\u1ee9c. Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 g\u00f3p ph\u1ea7n gi\u00fap t\u1ed5 ch\u1ee9c \u0111\u1ea1t \u0111\u01b0\u1ee3c c\u00e1c m\u1ee5c ti\u00eau c\u1ee7a m\u00ecnh b\u1eb1ng vi\u1ec7c \u00e1p d\u1ee5ng c\u00e1c ph\u01b0\u01a1ng ph\u00e1p ti\u1ebfp c\u1eadn mang t\u00ednh nguy\u00ean t\u1eafc v\u00e0 h\u1ec7 th\u1ed1ng nh\u1eb1m \u0111\u00e1nh gi\u00e1, n\u00e2ng cao hi\u1ec7u qu\u1ea3 c\u1ee7a c\u00e1c quy tr\u00ecnh qu\u1ea3n l\u00fd r\u1ee7i ro, ki\u1ec3m so\u00e1t v\u00e0 qu\u1ea3n tr\u1ecb. Theo \u0111\u00f3, c\u00f3 th\u1ec3 hi\u1ec3u ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 ho\u1ea1t \u0111\u1ed9ng nh\u1eb1m \u0111\u1ea3m b\u1ea3o, t\u01b0 v\u1ea5n mang t\u00ednh kh\u00e1ch quan, \u0111\u1ed9c l\u1eadp v\u1ec1 t\u00ecnh h\u00ecnh qu\u1ea3n tr\u1ecb, qu\u1ea3n l\u00fd r\u1ee7i ro v\u00e0 ki\u1ec3m so\u00e1t trong doanh nghi\u1ec7p, g\u00f3p ph\u1ea7n gi\u00fap doanh nghi\u1ec7p \u0111\u1ea1t \u0111\u01b0\u1ee3c c\u00e1c m\u1ee5c ti\u00eau \u0111\u1eb7t ra. <\/p>\n<h2>2. Ch\u1ee9c n\u0103ng c\u1ee7a ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/h2>\n<p>Ch\u1ee9c n\u0103ng c\u1ee7a ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 \u0111\u01b0\u1ee3c v\u00ed nh\u01b0 &#8220;ng\u1ecdn h\u1ea3i \u0111\u0103ng&#8221; \u0111\u1ecbnh h\u01b0\u1edbng, soi \u0111\u01b0\u1eddng cho con thuy\u1ec1n doanh nghi\u1ec7p \u0111i \u0111\u00fang h\u01b0\u1edbng, \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ee5c ti\u00eau.<\/p>\n<h3>2.1. Ch\u1ee9c n\u0103ng ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, t\u00ecnh h\u00ecnh k\u1ebf to\u00e1n<\/h3>\n<p>Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 ch\u1ecbu tr\u00e1ch nhi\u1ec7m ch\u00ednh trong vi\u1ec7c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, ki\u1ec3m tra k\u1ebf to\u00e1n c\u1ee7a c\u00f4ng ty. C\u1ee5 th\u1ec3, ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 s\u1ebd th\u1ef1c hi\u1ec7n v\u00e0 ki\u1ec3m so\u00e1t ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p, \u0111\u1ed9 tin c\u1eady v\u00e0 ch\u00ednh x\u00e1c c\u1ee7a c\u00e1c th\u00f4ng tin t\u00e0i ch\u00ednh, qu\u00e1 tr\u00ecnh tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<\/p>\n<h3>2.2. Ch\u1ee9c n\u0103ng b\u1ea3o v\u1ec7 gi\u00e1 tr\u1ecb cho doanh nghi\u1ec7p<\/h3>\n<p>Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 m\u1ed9t quan s\u00e1t vi\u00ean \u0111\u1ed9c l\u1eadp nh\u1eb1m \u0111\u1ea3m b\u1ea3o ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00f4ng ty, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt qu\u1ed1c gia, \u0111\u1ea1o \u0111\u1ee9c kinh doanh v\u00e0 quy ch\u1ebf ri\u00eang c\u1ee7a c\u00f4ng ty. Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 ch\u1ecbu tr\u00e1ch nhi\u1ec7m ph\u00e1t hi\u1ec7n ra nh\u1eefng sai s\u00f3t trong ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p. N\u00f3i c\u00e1ch kh\u00e1c, ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u00f3 ch\u1ee9c n\u0103ng t\u01b0 v\u1ea5n v\u00e0 \u0111\u1ecbnh h\u01b0\u1edbng cho ban gi\u00e1m \u0111\u1ed1c v\u00e0 h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb v\u1ec1 ki\u1ec3m so\u00e1t r\u1ee7i ro.<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/einvoice.vn\/FileUpload\/ArticleMaterials\/images\/vt%20c%E1%BB%A7a%20ki%E1%BB%83m%20to%C3%A1n%20n%E1%BB%99i%20b%E1%BB%99.png\" alt=\"Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 \u0111\u00f3ng vai tr\u00f2 th\u1ebf n\u00e0o?\" \/><\/p>\n<p>Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 t\u01b0 v\u1ea5n, \u0111\u1ecbnh h\u01b0\u1edbng cho doanh nghi\u1ec7p.<\/p>\n<h3>2.3. Ch\u1ee9c n\u0103ng c\u1ea3i ti\u1ebfn h\u1ec7 th\u1ed1ng<\/h3>\n<p>Ch\u1ee9c n\u0103ng ti\u1ebfp theo c\u1ee7a ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 h\u1ed7 tr\u1ee3 ch\u1ee7 doanh nghi\u1ec7p c\u1ea3i ti\u1ebfn, kh\u1eafc ph\u1ee5c nh\u1eefng \u0111i\u1ec3m y\u1ebfu t\u1eeb h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd v\u00e0 qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p. B\u1eb1ng ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n t\u00edch, ki\u1ec3m tra, gi\u00e1m s\u00e1t quy tr\u00ecnh, ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c ph\u00f2ng ban, b\u1ed9 ph\u1eadn trong b\u1ed9 m\u00e1y kinh doanh. Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 s\u1ebd t\u01b0 v\u1ea5n, gi\u00fap c\u00f4ng ty c\u1ea3i thi\u1ec7n n\u0103ng su\u1ea5t, ho\u1ea1t \u0111\u1ed9ng hi\u1ec7u qu\u1ea3 h\u01a1n. Th\u1ef1c t\u1ebf tr\u00ean th\u1ebf gi\u1edbi cho th\u1ea5y, c\u00e1c c\u00f4ng ty c\u00f3 b\u1ed9 ph\u1eadn ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 s\u1ebd ho\u1ea1t \u0111\u1ed9ng hi\u1ec7u qu\u1ea3 h\u01a1n, kh\u1ea3 n\u0103ng gian l\u1eadn th\u1ea5p, s\u1ef1 minh b\u1ea1ch, hi\u1ec7u qu\u1ea3 kinh doanh cao h\u01a1n.<\/p>\n<h2>3. Vai tr\u00f2 c\u1ee7a ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/h2>\n<p>Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 ra \u0111\u1eddi v\u00e0 ph\u00e1t tri\u1ec3n gi\u1eef vai tr\u00f2 ng\u00e0y c\u00e0ng quan tr\u1ecdng \u0111\u1ed1i v\u1edbi quy tr\u00ecnh qu\u1ea3n tr\u1ecb c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p:<\/p>\n<ul>\n<li>Cung c\u1ea5p kh\u1ea3 n\u0103ng qu\u1ea3n l\u00fd r\u1ee7i ro, nh\u1eadn \u0111\u1ecbnh v\u00e0 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 c\u1ee7a c\u00e1c quy tr\u00ecnh, h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, qu\u1ea3n tr\u1ecb c\u00f4ng ty v\u00e0 k\u1ebf to\u00e1n doanh nghi\u1ec7p.<\/li>\n<li>T\u01b0 v\u1ea5n x\u00e2y d\u1ef1ng quy tr\u00ecnh, t\u01b0 v\u1ea5n ki\u1ec3m so\u00e1t c\u00e1c d\u1ef1 \u00e1n m\u1edbi, t\u01b0 v\u1ea5n v\u00e0 \u0111\u00e1nh gi\u00e1, qu\u1ea3n tr\u1ecb r\u1ee7i ro.<\/li>\n<li>\u0110\u1ea3m b\u1ea3o qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m tra \u0111\u1ec3 \u0111\u01b0a ra nh\u1eefng \u0111\u00e1nh gi\u00e1 kh\u00e1ch quan v\u1ec1 t\u00ednh tu\u00e2n th\u1ee7, hi\u1ec7u qu\u1ea3 v\u00e0 hi\u1ec7u su\u1ea5t ki\u1ec3m so\u00e1t.<\/li>\n<li>\u0110\u00e1nh gi\u00e1 n\u1ed9i b\u1ed9, b\u00e1o c\u00e1o tr\u1ef1c ti\u1ebfp l\u00ean H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb v\u00e0 Ban Gi\u00e1m \u0111\u1ed1c v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 kinh doanh c\u00f9ng c\u00e1c v\u1ea5n \u0111\u1ec1 kh\u00e1c c\u1ee7a doanh nghi\u1ec7p. V\u00ec v\u1eady, h\u1ec7 th\u1ed1ng ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p \u0111\u00f2i h\u1ecfi ph\u1ea3i li\u00ean t\u1ee5c \u0111\u01b0\u1ee3c ki\u1ec3m tra, c\u1eadp nh\u1eadt v\u00e0 ho\u00e0n thi\u1ec7n.<\/li>\n<\/ul>\n<h2>4. Nguy\u00ean t\u1eafc c\u01a1 b\u1ea3n c\u1ee7a ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/h2>\n<p>Theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 05\/2019\/N\u0110-CP, ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 trong c\u00e1c c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc, c\u00e1c \u0111\u01a1n v\u1ecb c\u00f4ng l\u1eadp v\u00e0 doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c nguy\u00ean t\u1eafc c\u01a1 b\u1ea3n sau:<\/p>\n<h3>4.1. T\u00ednh \u0111\u1ed9c l\u1eadp<\/h3>\n<p>Ng\u01b0\u1eddi l\u00e0m ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ea3m nhi\u1ec7m \u0111\u1ed3ng th\u1eddi c\u00e1c c\u00f4ng vi\u1ec7c c\u1ee7a nh\u00f3m ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9. M\u1ed7i m\u1ea3ng trong ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u1ea7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ed9c l\u1eadp, \u0111\u01a1n v\u1ecb c\u1ea7n cam k\u1ebft ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 kh\u00f4ng ch\u1ecbu b\u1ea5t k\u1ef3 s\u1ef1 can thi\u1ec7p n\u00e0o trong khi th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5, b\u00e1o c\u00e1o v\u00e0 \u0111\u00e1nh gi\u00e1.<\/p>\n<h3>4.2. T\u00ednh kh\u00e1ch quan<\/h3>\n<p>Khi th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9, ng\u01b0\u1eddi l\u00e0m c\u00f4ng t\u00e1c ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 ph\u1ea3i \u0111\u1ea3m b\u1ea3o t\u00ednh kh\u00e1ch quan, trung th\u1ef1c, ch\u00ednh x\u00e1c v\u00e0 c\u00f4ng b\u1eb1ng.<\/p>\n<h3>4.3. T\u00ednh h\u1ee3p ph\u00e1p<\/h3>\n<p>Tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 s\u1eb5n s\u00e0ng ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u00e0 nguy\u00ean t\u1eafc \u0111\u1ea7u ti\u00ean v\u00e0 quan tr\u1ecdng khi ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9.<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/einvoice.vn\/FileUpload\/ArticleMaterials\/images\/ssdfsad.jpg\" alt=\"C\u1ea7n \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p ph\u00e1p \u0111\u1ed1i v\u1edbi ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9.\" \/><\/p>\n<p>Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 ph\u1ea3i \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p ph\u00e1p.<\/p>\n<h3>4.4. T\u00ednh b\u1ea3o m\u1eadt<\/h3>\n<p>Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 ph\u1ea3i b\u1ea3o m\u1eadt th\u00f4ng tin c\u00f3 \u0111\u01b0\u1ee3c khi th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n, kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 r\u00f2 r\u1ec9 hay ti\u1ebft l\u1ed9 b\u1ea5t c\u1ee9 th\u00f4ng tin n\u00e0o cho b\u00ean kh\u00e1c. <\/p>\n<p>\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p hi\u1ec7n nay, ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng \u0111\u1ed1i v\u1edbi quy tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng n\u00f3i chung, t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh &#8211; k\u1ebf to\u00e1n n\u00f3i ri\u00eang. V\u00ec v\u1eady, vi\u1ec7c n\u1eafm \u0111\u01b0\u1ee3c c\u00e1c ch\u1ee9c n\u0103ng c\u01a1 b\u1ea3n v\u00e0 \u00e1p d\u1ee5ng ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 \u0111\u00fang c\u00e1ch s\u1ebd g\u00f3p ph\u1ea7n th\u00fac \u0111\u1ea9y doanh nghi\u1ec7p \u0111i \u0111\u00fang \u0111\u1ecbnh h\u01b0\u1edbng, \u0111\u1ea1t \u0111\u01b0\u1ee3c nh\u1eefng m\u1ee5c ti\u00eau \u0111\u1ec1 ra.<\/p>\n<p><em>Nh\u1eefng th\u00f4ng tin tr\u00ean \u0111\u01b0\u1ee3c ch\u1ec9nh s\u1eeda b\u1edfi<\/em> <a href=\"https:\/\/dialtous.com\/\">dnulib.dialtous.com<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ch\u1ee9c n\u0103ng c\u1ee7a ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9. 1. Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 g\u00ec? Theo Hi\u1ec7p h\u1ed9i ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 IIA (The institute of Internal Auditor), ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 m\u1ed9t ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea3m b\u1ea3o v\u00e0 t\u01b0 v\u1ea5n \u0111\u1ed9c l\u1eadp, kh\u00e1ch quan \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf nh\u1eb1m gia t\u0103ng v\u00e0 c\u1ea3i thi\u1ec7n c\u00e1c ho\u1ea1t [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[22],"tags":[],"_links":{"self":[{"href":"https:\/\/dialtous.com\/wp-json\/wp\/v2\/posts\/9038"}],"collection":[{"href":"https:\/\/dialtous.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dialtous.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dialtous.com\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/dialtous.com\/wp-json\/wp\/v2\/comments?post=9038"}],"version-history":[{"count":1,"href":"https:\/\/dialtous.com\/wp-json\/wp\/v2\/posts\/9038\/revisions"}],"predecessor-version":[{"id":9040,"href":"https:\/\/dialtous.com\/wp-json\/wp\/v2\/posts\/9038\/revisions\/9040"}],"wp:attachment":[{"href":"https:\/\/dialtous.com\/wp-json\/wp\/v2\/media?parent=9038"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dialtous.com\/wp-json\/wp\/v2\/categories?post=9038"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dialtous.com\/wp-json\/wp\/v2\/tags?post=9038"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}