{"id":3652,"date":"2022-11-08T11:39:20","date_gmt":"2022-11-08T04:39:20","guid":{"rendered":"http:\/\/saac.com.vn\/dich-vu-kiem-toan-noi-bo-phuong-nam-tan-tam-chuyen-nghiep\/"},"modified":"2022-11-08T11:39:20","modified_gmt":"2022-11-08T04:39:20","slug":"dich-vu-kiem-toan-noi-bo-phuong-nam-tan-tam-chuyen-nghiep","status":"publish","type":"post","link":"https:\/\/saac.com.vn\/zh-hans\/dich-vu-kiem-toan-noi-bo-phuong-nam-tan-tam-chuyen-nghiep\/","title":{"rendered":"D\u1ecaCH V\u1ee4 KI\u1ec2M TO\u00c1N N\u1ed8I B\u1ed8 PH\u01af\u01a0NG NAM: T\u1eacN T\u00c2M – CHUY\u00caN NGHI\u1ec6P"},"content":{"rendered":"

D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 d\u1ecbch v\u1ee5 gi\u00fap c\u00e1c doanh nghi\u1ec7p n\u00e2ng cao m\u1ee9c \u0111\u1ed9 uy t\u00edn, gia t\u0103ng hi\u1ec7u qu\u1ea3 c\u00f4ng vi\u1ec7c c\u0169ng nh\u01b0 ng\u0103n ng\u1eeba r\u1ee7i ro k\u1ecbp th\u1eddi, nhanh ch\u00f3ng. Ph\u01b0\u01a1ng Nam cung c\u1ea5p cho qu\u00fd kh\u00e1ch h\u00e0ng th\u00f4ng tin t\u1ed5ng quan v\u1ec1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u1ee7a ch\u00fang t\u00f4i.<\/p>\n

\"D\u1ecbch

D\u1ecbch V\u1ee5 Ki\u1ec3m To\u00e1n N\u1ed9i B\u1ed9 Ph\u01b0\u01a1ng Nam: T\u1eadn T\u00e2m – Chuy\u00ean Nghi\u1ec7p<\/em><\/span><\/p><\/div>\n

1.Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 g\u00ec?<\/span><\/h2>\n

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 gi\u00e1 tr\u1ecb v\u00e0 c\u1ea3i thi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c.<\/p>\n

Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 gi\u00fap cho t\u1ed5 ch\u1ee9c \u0111\u1ea1t \u0111\u01b0\u1ee3c c\u00e1c m\u1ee5c ti\u00eau c\u1ee7a m\u00ecnh b\u1eb1ng c\u00e1ch \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p ti\u1ebfp c\u1eadn c\u00f3 t\u00ednh nguy\u00ean t\u1eafc v\u00e0 h\u1ec7 th\u1ed1ng nh\u1eb1m \u0111\u00e1nh gi\u00e1 v\u00e0 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.<\/p>\n

Theo Li\u00ean \u0111o\u00e0n K\u1ebf to\u00e1n qu\u1ed1c t\u1ebf (IFAC), ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 m\u1ed9t ho\u1ea1t \u0111\u1ed9ng \u0111\u00e1nh gi\u00e1 \u0111\u01b0\u1ee3c l\u1eadp ra trong doanh nghi\u1ec7p (DN) nh\u01b0 l\u00e0 m\u1ed9t lo\u1ea1i d\u1ecbch v\u1ee5, c\u00f3 ch\u1ee9c n\u0103ng ki\u1ec3m tra, \u0111\u00e1nh gi\u00e1 v\u00e0 gi\u00e1m s\u00e1t t\u00ednh th\u00edch h\u1ee3p v\u00e0 hi\u1ec7u qu\u1ea3 c\u1ee7a h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n v\u00e0 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9.<\/p>\n

2. Vai tr\u00f2 c\u1ee7a ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/span><\/h2>\n

Theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 05\/2019\/N\u0110-CP ng\u00e0y 22\/1\/2019 c\u1ee7a Ch\u00ednh ph\u1ee7, ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u00f3 nhi\u1ec7m v\u1ee5 sau \u0111\u00e2y:<\/p>\n

– 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;<\/p>\n

– 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 tr\u01b0\u1edbc khi tr\u00ecnh k\u00fd duy\u1ec7t;<\/p>\n

– 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 k\u1ebf to\u00e1n;<\/p>\n

– Ph\u00e1t hi\u1ec7n nh\u1eefng s\u01a1 h\u1edf, y\u1ebfu k\u00e9m, gian l\u1eadn trong qu\u1ea3n l\u00fd, b\u1ea3o v\u1ec7 t\u00e0i s\u1ea3n c\u1ee7a \u0111\u01a1n v\u1ecb;<\/p>\n

– \u0110\u1ec1 xu\u1ea5t c\u00e1c gi\u1ea3i ph\u00e1p nh\u1eb1m c\u1ea3i ti\u1ebfn, ho\u00e0n thi\u1ec7n h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/p>\n

3. Quy tr\u00ecnh cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 t\u1ea1i Ph\u01b0\u01a1ng Nam:<\/span><\/h2>\n

3.1 Kh\u1ea3o s\u00e1t th\u1ef1c t\u1ebf kh\u00e1ch h\u00e0ng v\u00e0 \u0111\u00e1nh gi\u00e1 r\u1ee7i ro<\/span><\/h3>\n

Th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c kh\u1ea3o s\u00e1t c\u00e1c v\u1ea5n \u0111\u1ec1 c\u1ee7a kh\u00e1ch h\u00e0ng v\u00e0 \u0111\u00e1nh gi\u00e1 nh\u1eefng r\u1ee7i ro c\u1ee7 doanh nghi\u1ec7p. T\u1eeb \u0111\u00f3 l\u00ean k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n ph\u00f9 h\u1ee3p.<\/p>\n

3.2 L\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n:<\/span><\/h3>\n

C\u00e1c ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd l\u1eadp bi\u00ean b\u1ea3n ghi nh\u1edb v\u1ec1 k\u1ebf ho\u1ea1ch, \u0111\u1ec3 ghi l\u1ea1i c\u00e1c m\u1ee5c ti\u00eau, ph\u1ea1m vi ki\u1ec3m to\u00e1n, \u0111\u00e1nh gi\u00e1 r\u1ee7i ro v\u00e0 n\u1ed9i dung \u01b0u ti\u00ean ki\u1ec3m to\u00e1n. Bi\u00ean b\u1ea3n ghi nh\u1edb c\u0169ng l\u00e0 t\u00e0i li\u1ec7u quan tr\u1ecdng \u0111\u1ec3 trao \u0111\u1ed5i v\u1ec1 m\u1ee5c ti\u00eau, ph\u1ea1m vi ki\u1ec3m to\u00e1n v\u00e0 c\u00e1c th\u00f4ng tin quan tr\u1ecdng kh\u00e1c cho c\u00e1c th\u00e0nh vi\u00ean trong nh\u00f3m ki\u1ec3m to\u00e1n.<\/p>\n

3.3 Ki\u1ec3m tra t\u00ednh \u0111\u00fang ph\u00e1p lu\u1eadt:<\/span><\/h3>\n

Ki\u1ec3m tra doanh nghi\u1ec7p c\u00f3 tu\u00e2n th\u1ee7 c\u00e1c nguy\u00ean t\u1eafc c\u1ee7a ph\u00e1p lu\u1eadt hay kh\u00f4ng. T\u1eeb \u0111\u00f3, \u0111\u00e1nh gi\u00e1 s\u1ef1 trung th\u1ef1c hay gian l\u1eadn trong ho\u1ea1t \u0111\u1ed9ng doanh nghi\u1ec7p.<\/p>\n

3.4 Th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n:\u00a0<\/span><\/h3>\n

Tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n, c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean c\u1ea7n xem x\u00e9t:<\/p>\n

    \n
  • T\u00e0i li\u1ec7u k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n \u0111\u1ec3 n\u1eafm r\u00f5 m\u1ee5c ti\u00eau, ph\u1ea1m vi, ch\u01b0\u01a1ng tr\u00ecnh ki\u1ec3m to\u00e1n bao g\u1ed3m c\u00e1c th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n, th\u1eddi gian v\u00e0 ngu\u1ed3n l\u1ef1c th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n.<\/li>\n
  • C\u00e1c k\u1ef3 v\u1ecdng c\u1ee7a H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb v\u00e0 l\u00e3nh \u0111\u1ea1o DN \u0111\u1ec3 ph\u1ea3n \u00e1nh th\u00f4ng tin c\u1ea7n thi\u1ebft, nh\u1eb1m \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ee5c ti\u00eau ki\u1ec3m to\u00e1n.<\/li>\n
  • C\u00e1c ch\u00ednh s\u00e1ch v\u00e0 quy \u0111\u1ecbnh ph\u00e1p l\u00fd li\u00ean quan \u0111\u1ebfn th\u00f4ng tin c\u00e1 nh\u00e2n tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n t\u01b0 v\u1ea5n v\u1edbi lu\u1eadt s\u01b0 c\u1ee7a DN ho\u1eb7c c\u00e1c chuy\u00ean gia \u0111\u1ec3 l\u00e0m r\u00f5 c\u00e1c quan ng\u1ea1i v\u00e0 th\u1eafc m\u1eafc c\u00f3 th\u1ec3 n\u1ea3y sinh khi truy c\u1eadp th\u00f4ng tin c\u00e1 nh\u00e2n.<\/li>\n<\/ul>\n

    C\u00e1c n\u1ed9i dung ki\u1ec3m to\u00e1n:<\/p>\n

      \n
    • Ki\u1ec3m to\u00e1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3<\/li>\n
    • Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u1ec1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/li>\n
    • Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u1ec1 ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n h\u00e0ng ho\u00e1<\/li>\n
    • Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u1ec1 c\u00e1c kho\u1ea3n ph\u1ea3i thu, ph\u1ea3i chi<\/li>\n
    • Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u1ec1 h\u00e0ng t\u1ed3n kho, gi\u00e1 th\u00e0nh<\/li>\n
    • Ki\u1ec3m to\u00e1n c\u00e1c kho\u1ea3n m\u1ee5c trong BCTC<\/li>\n
    • So\u00e1t x\u00e9t r\u1ee7i ro v\u1ec1 c\u00e1c lo\u1ea1i thu\u1ebf trong doanh nghi\u1ec7p<\/li>\n<\/ul>\n

      3.5 B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n:<\/span><\/h3>\n

      N\u1ed9i dung chi ti\u1ebft c\u1ee7a quy \u0111\u1ecbnh v\u1ec1 trao \u0111\u1ed5i th\u00f4ng tin v\u00e0 b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 t\u00f9y thu\u1ed9c v\u00e0o b\u1ea3n ch\u1ea5t c\u1ee7a t\u1eebng DN v\u00e0 m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a c\u00f4ng t\u00e1c ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9, nh\u01b0ng th\u00f4ng th\u01b0\u1eddng s\u1ebd bao g\u1ed3m h\u01b0\u1edbng d\u1eabn li\u00ean quan \u0111\u1ebfn trao \u0111\u1ed5i v\u00e0 b\u00e1o c\u00e1o v\u1ec1:<\/p>\n

        \n
      • Th\u00f4ng tin, quan s\u00e1t v\u00e0 k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n.<\/li>\n
      • Th\u00f4ng tin gi\u1eefa k\u1ef3 v\u00e0 cu\u1ed1i k\u1ef3.<\/li>\n
      • Theo d\u00f5i v\u00e0 quan s\u00e1t.<\/li>\n
      • C\u00e1c vi ph\u1ea1m ph\u00e1p lu\u1eadt.<\/li>\n
      • Th\u00f4ng tin nh\u1ea1y c\u1ea3m.<\/li>\n<\/ul>\n

        4. D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 ph\u01b0\u01a1ng nam: uy t\u00edn v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng<\/span><\/h2>\n

        Ph\u01b0\u01a1ng Nam l\u00e0 \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n – ki\u1ec3m to\u00e1n v\u1edbi h\u01a1n 13 n\u0103m kinh nghi\u1ec7m c\u00f9ng \u0111\u1ed9i ng\u0169 c\u00f3 chuy\u00ean m\u00f4n cao. Ch\u00fang t\u00f4i cam k\u1ebft mang \u0111\u1ebfn cho kh\u00e1ch h\u00e0ng ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 t\u1ed1t nh\u1ea5t.<\/p>\n

        Li\u00ean h\u1ec7 ngay v\u1edbi ch\u00fang t\u00f4i \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n t\u1ed1t nh\u1ea5t v\u1ec1 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 doanh nghi\u1ec7p.<\/p>\n","protected":false},"excerpt":{"rendered":"

        D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 d\u1ecbch v\u1ee5 gi\u00fap c\u00e1c doanh nghi […]<\/p>\n","protected":false},"author":2,"featured_media":3653,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[37],"tags":[],"acf":[],"yoast_head":"\nD\u1ecaCH V\u1ee4 KI\u1ec2M TO\u00c1N N\u1ed8I B\u1ed8 PH\u01af\u01a0NG NAM: T\u1eacN T\u00c2M - CHUY\u00caN NGHI\u1ec6P - SAAC<\/title>\n<meta name=\"description\" content=\"D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 d\u1ecbch v\u1ee5 gi\u00fap c\u00e1c doanh nghi\u1ec7p n\u00e2ng cao m\u1ee9c \u0111\u1ed9 uy t\u00edn, gia t\u0103ng hi\u1ec7u qu\u1ea3 c\u00f4ng vi\u1ec7c c\u0169ng nh\u01b0 ng\u0103n ng\u1eeba r\u1ee7i ro k\u1ecbp th\u1eddi, nhanh ch\u00f3ng.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/saac.com.vn\/zh-hans\/dich-vu-kiem-toan-noi-bo-phuong-nam-tan-tam-chuyen-nghiep\/\" \/>\n<meta property=\"og:locale\" content=\"zh_CN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"D\u1ecaCH V\u1ee4 KI\u1ec2M TO\u00c1N N\u1ed8I B\u1ed8 PH\u01af\u01a0NG NAM: T\u1eacN T\u00c2M - 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