{"id":15718,"date":"2015-10-16T08:14:23","date_gmt":"2015-10-16T08:14:23","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=15718"},"modified":"2015-10-21T23:48:54","modified_gmt":"2015-10-21T23:48:54","slug":"quy-trinh-kiem-toan-noi-bo","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=15718","title":{"rendered":"Quy tr\u00ecnh ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9"},"content":{"rendered":"

\"Quy<\/h2>\n

Quy tr\u00ecnh ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 quy tr\u00ecnh\u00a0gi\u00fap Gi\u00e1m \u0111\u1ed1c ki\u1ec3m tra v\u00e0 \u0111\u00e1nh gi\u00e1 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t to\u00e1n n\u1ed9i b\u1ed9 t\u1ea1i C\u00f4ng ty v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c (bao g\u1ed3m c\u1ea3 h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n); ki\u1ec3m tra v\u00e0 x\u00e1c nh\u1eadn \u0111\u1ed9 tin c\u1eady c\u1ee7a th\u00f4ng tin t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb (g\u1ecdi chung l\u00e0 b\u00e1o c\u00e1o) tr\u01b0\u1edbc khi tr\u00ecnh k\u00fd duy\u1ec7t; ki\u1ec3m tra s\u1ef1 tu\u00e2n th\u1ee7 lu\u1eadt ph\u00e1p, quy \u0111\u1ecbnh c\u1ee7a nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u1ee7a C\u00f4ng ty; qua \u0111\u00f3 ph\u00e1t hi\u1ec7n c\u00e1c s\u01a1 h\u1edf, y\u1ebfu k\u00e9m v\u00e0 \u0111\u1ec1 xu\u1ea5t bi\u1ec7n ph\u00e1p c\u1ea3i ti\u1ebfn.<\/span><\/p>\n

\u0110\u00e2y l\u00e0 m\u1ed9t quy tr\u00ecnh kh\u00e1 ph\u1ee9c t\u1ea1p, v\u00e0 th\u01b0\u1eddng xu\u1ea5t hi\u1ec7n \u1edf c\u00e1c c\u00f4ng ty l\u1edbn, c\u00e1c t\u1eadp \u0111o\u00e0n c\u00f3 nhi\u1ec1u c\u00e1c DN th\u00e0nh vi\u00ean.<\/span><\/p>\n

CH\u01af\u01a0NG I:
\nNH\u1eeeNG V\u1ea4N \u0110\u1ec0 CHUNG<\/span><\/strong><\/span><\/h2>\n

\u0110i\u1ec1u 1:<\/u><\/strong> T\u1ed5 Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 b\u1ed9 ph\u1eadn tr\u1ef1c thu\u1ed9c v\u00e0 gi\u00fap Gi\u00e1m \u0111\u1ed1c ki\u1ec3m tra v\u00e0 \u0111\u00e1nh gi\u00e1 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t to\u00e1n n\u1ed9i b\u1ed9 t\u1ea1i C\u00f4ng ty v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c (bao g\u1ed3m c\u1ea3 h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n); ki\u1ec3m tra v\u00e0 x\u00e1c nh\u1eadn \u0111\u1ed9 tin c\u1eady c\u1ee7a th\u00f4ng tin t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb (g\u1ecdi chung l\u00e0 b\u00e1o c\u00e1o) tr\u01b0\u1edbc khi tr\u00ecnh k\u00fd duy\u1ec7t; ki\u1ec3m tra s\u1ef1 tu\u00e2n th\u1ee7 lu\u1eadt ph\u00e1p, quy \u0111\u1ecbnh c\u1ee7a nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u1ee7a C\u00f4ng ty; qua \u0111\u00f3 ph\u00e1t hi\u1ec7n c\u00e1c s\u01a1 h\u1edf, y\u1ebfu k\u00e9m v\u00e0 \u0111\u1ec1 xu\u1ea5t bi\u1ec7n ph\u00e1p c\u1ea3i ti\u1ebfn.<\/span><\/p>\n

\u0110i\u1ec1u 2:<\/u><\/strong> Tr\u00e1ch nhi\u1ec7m c\u1ee7a b\u1ed9 ph\u1eadn trong C\u00f4ng ty l\u00e0 c\u0103n c\u1ee9 tr\u00ean quy\u1ec1n h\u1ea1n v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a m\u00ecnh \u0111\u1ec3 t\u1ed5 ch\u1ee9c v\u00e0 th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 trong \u0111\u01a1n v\u1ecb m\u00ecnh m\u1ed9t c\u00e1ch h\u1eefu hi\u1ec7u, hi\u1ec7u qu\u1ea3 v\u00e0 b\u1ea3o \u0111\u1ea3m ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c ch\u00ednh s\u00e1ch chung c\u1ee7a C\u00f4ng ty. B\u00ean c\u1ea1nh \u0111\u00f3, c\u1ea7n ph\u1ea3i t\u1ed5 ch\u1ee9c v\u00e0 ho\u00e0n thi\u1ec7n c\u00f4ng t\u00e1c k\u1ebf to\u00e1n v\u00e0 l\u1eadp b\u00e1o c\u00e1o k\u1ecbp th\u1eddi. Tr\u01b0\u1edfng b\u1ed9 ph\u1eadn ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c v\u00e0 \u0111\u00e1ng tin c\u1eady c\u1ee7a b\u00e1o c\u00e1o.<\/span><\/p>\n

Ch\u01b0\u01a1ng II:
\n<\/strong>NHI\u1ec6M V\u1ee4 V\u00c0 QUY\u1ec0N H\u1ea0N C\u1ee6A T\u1ed4 KI\u1ec2M TO\u00c1N N\u1ed8I B\u1ed8<\/strong><\/span><\/h2>\n

\u0110i\u1ec1u 3:<\/u><\/strong> T\u1ed5 Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u00f3 nhi\u1ec7m v\u1ee5:<\/span><\/p>\n

    \n
  1. X\u00e2y d\u1ef1ng ch\u01b0\u01a1ng tr\u00ecnh ki\u1ec3m to\u00e1n h\u00e0ng n\u0103m, tr\u00ecnh Gi\u00e1m \u0111\u1ed1c ph\u00ea duy\u1ec7t.<\/span><\/li>\n
  2. T\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh ki\u1ec3m to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t v\u00e0 nh\u1eefng nhi\u1ec7m v\u1ee5 ki\u1ec3m to\u00e1n \u0111\u1eb7c bi\u1ec7t do Gi\u00e1m \u0111\u1ed1c y\u00eau c\u1ea7u. B\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3 cho Gi\u00e1m \u0111\u1ed1c v\u1ec1 vi\u1ec7c th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh ki\u1ec3m to\u00e1n.<\/span><\/li>\n
  3. Qu\u1ea3n l\u00fd nh\u00e2n s\u1ef1, trang thi\u1ebft b\u1ecb v\u00e0 chi ph\u00ed c\u1ee7a b\u1ed9 ph\u1eadn theo quy \u0111\u1ecbnh chung c\u1ee7a C\u00f4ng ty v\u00e0 b\u1ea3o \u0111\u1ea3m s\u1eed d\u1ee5ng ti\u1ebft ki\u1ec7m v\u00e0 hi\u1ec7u qu\u1ea3. T\u1ed5 ch\u1ee9c \u0111\u00e0o t\u1ea1o v\u00e0 hu\u1ea5n luy\u1ec7n ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ec3 kh\u00f4ng ng\u1eebng n\u00e2ng cao tr\u00ecnh \u0111\u1ed9 nghi\u1ec7p v\u1ee5 v\u00e0 n\u0103ng l\u1ef1c c\u00f4ng t\u00e1c.<\/span><\/li>\n<\/ol>\n

    \u0110i\u1ec1u 4:<\/u><\/strong> Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5, T\u1ed5 Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u00f3 tr\u00e1ch nhi\u1ec7m v\u00e0 quy\u1ec1n h\u1ea1n nh\u01b0 sau:<\/span><\/p>\n

      \n
    1. Tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, c\u00e1c quy \u0111\u1ecbnh c\u1ee7a nh\u00e0 n\u01b0\u1edbc li\u00ean quan.<\/span><\/li>\n
    2. Duy tr\u00ec s\u1ef1 kh\u00e1ch quan, \u0111\u1ed9c l\u1eadp v\u00e0 trung th\u1ef1c trong qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n.<\/span><\/li>\n
    3. B\u1ea3o m\u1eadt c\u00e1c th\u00f4ng tin thu th\u1eadp \u0111\u01b0\u1ee3c trong qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u1ee7a C\u00f4ng ty.<\/span><\/li>\n
    4. Y\u00eau c\u1ea7u t\u1ea5t c\u1ea3 c\u00e1c c\u00e1 nh\u00e2n, b\u1ed9 ph\u1eadn trong C\u00f4ng ty cung c\u1ea5p t\u00e0i li\u1ec7u, th\u00f4ng tin ph\u1ee5c v\u1ee5 cho qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n v\u00e0 t\u1ea1o \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 ho\u00e0n th\u00e0nh nhi\u1ec7m v\u1ee5.<\/span><\/li>\n
    5. \u0110\u1ec1 ngh\u1ecb tr\u01b0ng t\u1eadp c\u00e1n b\u1ed9 nh\u00e2n vi\u00ean t\u1eeb c\u00e1c b\u1ed9 ph\u1eadn kh\u00e1c trong C\u00f4ng ty ho\u1eb7c thu\u00ea chuy\u00ean gia \u0111\u1ec3 th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n khi c\u1ea7n thi\u1ebft.<\/span><\/li>\n
    6. Ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc Gi\u00e1m \u0111\u1ed1c v\u1ec1 ch\u1ea5t l\u01b0\u1ee3ng c\u00f4ng t\u00e1c ki\u1ec3m to\u00e1n v\u00e0 s\u1ef1 trung th\u1ef1c c\u1ee7a b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n.<\/span><\/li>\n<\/ol>\n

      Ch\u01b0\u01a1ng III:
      \n<\/strong>C\u01a0 C\u1ea4U T\u1ed4 CH\u1ee8C T\u1ed4 KI\u1ec2M TO\u00c1N N\u1ed8I B\u1ed8 : (T\u1ed5 KTNB)<\/strong><\/span><\/h2>\n

      \u0110i\u1ec1u 5:<\/u><\/strong> \u00a0\u00a0\u0110\u1ee9ng \u0111\u1ea7u T\u1ed5 KTNB l\u00e0 T\u1ed5 tr\u01b0\u1edfng T\u1ed5 KTNB do Gi\u00e1m \u0111\u1ed1c b\u1ed5 nhi\u1ec7m, ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc Gi\u00e1m \u0111\u1ed1c v\u1ec1 to\u00e0n b\u1ed9 c\u00f4ng t\u00e1c ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9.<\/span><\/p>\n

      \u0110i\u1ec1u 6:<\/u><\/strong> \u00a0\u00a0\u00a0T\u1ed5 tr\u01b0\u1edfng T\u1ed5 KTNB c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ed5 ch\u1ee9c nh\u00e2n s\u1ef1 trong T\u1ed5 Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 \u0111\u1ec1 ngh\u1ecb tuy\u1ec3n d\u1ee5ng, \u0111\u1ec1 b\u1ea1t, khen th\u01b0\u1edfng, k\u1ef7 lu\u1eadt nh\u00e2n vi\u00ean theo quy \u0111\u1ecbnh chung c\u1ee7a C\u00f4ng ty.<\/span><\/p>\n

      Ch\u01b0\u01a1ng IV:
      \nTR\u00ccNH T\u1ef0 KI\u1ec2M TO\u00c1N<\/span><\/strong><\/span><\/h2>\n

      \u0110i\u1ec1u 7:<\/u><\/strong>\u00a0\u00a0\u00a0\u00a0 Vi\u1ec7c ra quy\u1ebft \u0111\u1ecbnh ki\u1ec3m to\u00e1n ph\u1ea3i d\u1ef1a tr\u00ean c\u00e1c c\u0103n c\u1ee9 sau:<\/span><\/p>\n

        \n
      • Ch\u01b0\u01a1ng tr\u00ecnh ki\u1ec3m to\u00e1n h\u00e0ng n\u0103m \u0111\u00e3 \u0111\u01b0\u1ee3c Gi\u00e1m \u0111\u1ed1c ph\u00ea duy\u1ec7t.<\/span><\/li>\n
      • Nh\u1eefng nhi\u1ec7m v\u1ee5 ki\u1ec3m to\u00e1n \u0111\u1eb7c bi\u1ec7t do Gi\u00e1m \u0111\u1ed1c giao.<\/span><\/li>\n<\/ul>\n

        \u0110i\u1ec1u 8:<\/u><\/strong> \u00a0\u00a0\u00a0T\u1ed5 tr\u01b0\u1edfng T\u1ed5 Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 ra quy\u1ebft \u0111\u1ecbnh ki\u1ec3m to\u00e1n. Quy\u1ebft \u0111\u1ecbnh ki\u1ec3m to\u00e1n ph\u1ea3i ghi r\u00f5 m\u1ee5c \u0111\u00edch, ph\u1ea1m vi, \u0111\u1ed1i t\u01b0\u1ee3ng, th\u1eddi h\u1ea1n ki\u1ec3m to\u00e1n v\u00e0 c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean th\u1ef1c hi\u1ec7n. Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh hay b\u1ed5 sung nh\u1eefng n\u1ed9i dung tr\u00ean, c\u1ea7n c\u00f3 v\u0103n b\u1ea3n c\u1ee7a T\u1ed5 T\u1ed5 tr\u01b0\u1edfng T\u1ed5 Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 g\u1eedi cho \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m to\u00e1n c\u0169ng nh\u01b0 c\u00e1c b\u1ed9 ph\u1eadn c\u00f3 li\u00ean quan.<\/span><\/p>\n

        \u0110i\u1ec1u 9:<\/u><\/strong> \u00a0\u00a0\u00a0\u00a0M\u1ed7i cu\u1ed9c ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh theo c\u00e1c b\u01b0\u1edbc:<\/span><\/p>\n

          \n
        • Chu\u1ea9n b\u1ecb ki\u1ec3m to\u00e1n.<\/span><\/li>\n
        • Th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n.<\/span><\/li>\n
        • B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n.<\/span><\/li>\n
        • Theo d\u00f5i sau ki\u1ec3m to\u00e1n.<\/span><\/li>\n<\/ul>\n

          \u0110i\u1ec1u 10<\/u><\/strong>:<\/u>\u00a0\u00a0 Chu\u1ea9n b\u1ecb ki\u1ec3m to\u00e1n l\u00e0 nh\u1eefng c\u00f4ng vi\u1ec7c chu\u1ea9n b\u1ecb tr\u01b0\u1edbc khi \u0111\u1ebfn \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m to\u00e1n, bao g\u1ed3m vi\u1ec7c x\u00e1c \u0111\u1ecbnh m\u1ee5c \u0111\u00edch v\u00e0 ph\u1ea1m vi ki\u1ec3m to\u00e1n, t\u00ecm hi\u1ec3u ban \u0111\u1ea7u v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m to\u00e1n, t\u1ed5 ch\u1ee9c l\u1ef1c l\u01b0\u1ee3ng ki\u1ec3m to\u00e1n, l\u1eadp k\u1ebf ho\u1ea1ch s\u01a1 kh\u1edfi v\u00e0 ra quy\u1ebft \u0111\u1ecbnh ki\u1ec3m to\u00e1n.<\/span><\/p>\n

          \u0110i\u1ec1u 11:<\/u><\/strong>\u00a0 Th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n l\u00e0 nh\u1eefng c\u00f4ng vi\u1ec7c ti\u1ebfn h\u00e0nh t\u1ea1i \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m to\u00e1n \u0111\u1ec3 thu nh\u1eadp b\u1eb1ng ch\u1ee9ng l\u00e0m c\u01a1 s\u1edf cho k\u1ebft lu\u1eadn ki\u1ec3m to\u00e1n, bao g\u1ed3m vi\u1ec7c kh\u1ea3o s\u00e1t c\u01a1 b\u1ea3n v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m to\u00e1n, t\u00ecm hi\u1ec3u v\u00e0 \u0111\u00e1nh gi\u00e1 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, ti\u1ebfn h\u00e0nh c\u00e1c th\u1eed nghi\u1ec7m m\u1edf r\u1ed9ng (n\u1ebfu c\u1ea7n thi\u1ebft<\/em>) v\u00e0 x\u1eed l\u00fd c\u00e1c ph\u00e1t hi\u1ec7n ki\u1ec3m to\u00e1n. Vi\u1ec7c x\u1eed l\u00fd ph\u00e1t hi\u1ec7n ki\u1ec3m to\u00e1n c\u1ea7n n\u00eau r\u00f5 th\u1ef1c tr\u1ea1ng, \u0111\u1ed1i chi\u1ebfu v\u1edbi ti\u00eau chu\u1ea9n, \u0111\u00e1nh gi\u00e1 h\u1eadu qu\u1ea3, ph\u00e2n t\u00edch nguy\u00ean nh\u00e2n v\u00e0 \u0111\u01b0a ra ki\u1ebfn ngh\u1ecb th\u00edch h\u1ee3p.<\/span><\/p>\n

          \u0110i\u1ec1u 12:<\/u><\/strong> \u00a0B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n l\u00e0 v\u0103n b\u1ea3n tr\u00ecnh b\u00e0y nh\u1eefng n\u1ed9i dung c\u01a1 b\u1ea3n c\u1ee7a cu\u1ed9c ki\u1ec3m to\u00e1n, bao g\u1ed3m m\u1ee5c \u0111\u00edch v\u00e0 ph\u1ea1m vi ki\u1ec3m to\u00e1n, c\u00e1c ph\u00e1t hi\u1ec7n ki\u1ec3m to\u00e1n c\u0169ng nh\u01b0 c\u00e1c ki\u1ebfn ngh\u1ecb c\u1ea7n thi\u1ebft. B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 do T\u1ed5 tr\u01b0\u1edfng T\u1ed5 Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 k\u00fd v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m.<\/span><\/p>\n

          B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m to\u00e1n, H\u1ed9i \u0110\u1ed3ng Qu\u1ea3n Tr\u1ecb, Ban ki\u1ec3m so\u00e1t, Gi\u00e1m \u0111\u1ed1c v\u00e0 c\u00e1c b\u1ed9 ph\u1eadn c\u00f3 th\u1ea9m quy\u1ec1n ho\u1eb7c tr\u00e1ch nhi\u1ec7m \u0111\u1ed1i v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m to\u00e1n. T\u1ed5 tr\u01b0\u1edfng T\u1ed5 Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 vi\u1ec7c l\u1eadp v\u00e0 ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ebfn nh\u1eefng n\u01a1i th\u00edch h\u1ee3p, tr\u1eeb nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t do Gi\u00e1m \u0111\u1ed1c quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n

          Tr\u01b0\u1edfng b\u1ed9 ph\u1eadn \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n c\u00f3 tr\u00e1ch nhi\u1ec7m tr\u1ea3 l\u1eddi b\u1eb1ng v\u0103n b\u1ea3n \u0111\u1ed1i v\u1edbi c\u00e1c n\u1ed9i dung \u0111\u01b0\u1ee3c n\u00eau trong b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n trong v\u00f2ng 15 ng\u00e0y k\u1ec3 t\u1eeb khi nh\u1eadn b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n. V\u0103n b\u1ea3n tr\u1ea3 l\u1eddi \u0111\u01b0\u1ee3c g\u1eedi t\u1edbi c\u00e1c c\u00e1 nh\u00e2n v\u00e0 \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c g\u1eedi b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n.<\/span><\/p>\n

          \u0110i\u1ec1u 13:<\/u><\/strong> \u00a0Theo d\u00f5i sau ki\u1ec3m to\u00e1n l\u00e0 nh\u1eefng c\u00f4ng vi\u1ec7c theo d\u00f5i c\u00e1c s\u1eeda ch\u1eefa c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m to\u00e1n v\u00e0 \u0111\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3 c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng n\u00e0y, bao g\u1ed3m c\u1ea3 vi\u1ec7c ph\u00fac tra v\u00e0 ra b\u00e1o c\u00e1o theo d\u00f5i sau ki\u1ec3m to\u00e1n.<\/span><\/p>\n

          Vi\u1ec7c xem x\u00e9t c\u00e1c ki\u1ebfn ngh\u1ecb c\u1ee7a T\u1ed5 Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9, l\u1ef1a ch\u1ecdn v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p s\u1eeda ch\u1eefa th\u00edch h\u1ee3p l\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a Tr\u01b0\u1edfng b\u1ed9 ph\u1eadn \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n. T\u1ed5 Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u00f3 tr\u00e1ch nhi\u1ec7m theo d\u00f5i \u0111\u1ec3 ghi nh\u1eadn c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1eeda ch\u1eefa (n\u1ebfu c\u00f3<\/em>) v\u00e0 \u0111\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3 c\u1ee7a ch\u00fang. N\u1ebfu Tr\u01b0\u1edfng b\u1ed9 ph\u1eadn \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n v\u00e0 c\u00e1c b\u1ed9 ph\u1eadn c\u00f3 li\u00ean quan x\u00e9t th\u1ea5y kh\u00f4ng c\u1ea7n thi\u1ebft ph\u1ea3i c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1eeda ch\u1eefa c\u00e1c v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c n\u00eau trong b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n th\u00ec c\u1ea7n ph\u1ea3i xem x\u00e9t m\u1ecdi r\u1ee7i ro c\u00f3 th\u1ec3 x\u1ea3y ra v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 vi\u1ec7c kh\u00f4ng c\u00f3 nh\u1eefng bi\u1ec7n ph\u00e1p s\u1eeda ch\u1eefa th\u00edch h\u1ee3p trong ph\u1ea1m vi quy\u1ec1n h\u1ea1n c\u1ee7a m\u00ecnh.<\/span><\/p>\n

          \u0110i\u1ec1u 14:<\/u><\/strong>\u00a0 T\u1ed5 tr\u01b0\u1edfng T\u1ed5 Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ed5 ch\u1ee9c h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n th\u00edch h\u1ee3p \u0111\u1ec3 ghi ch\u00e9p v\u1ec1 c\u00e1c c\u00f4ng vi\u1ec7c ki\u1ec3m to\u00e1n vi\u00ean \u0111\u00e3 th\u1ef1c hi\u1ec7n, c\u00e1c b\u1eb1ng ch\u1ee9ng thu th\u1eadp \u0111\u01b0\u1ee3c l\u00e0m c\u01a1 s\u1edf cho k\u1ebft lu\u1eadn ki\u1ec3m to\u00e1n. H\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n c\u1ea7n \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef v\u00e0 b\u1ea3o qu\u1ea3n an to\u00e0n v\u00e0 b\u1ea3o m\u1eadt. H\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n thu\u1ed9c quy\u1ec1n qu\u1ea3n l\u00fd c\u1ee7a T\u1ed5 Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9, c\u00e1c b\u1ed9 ph\u1eadn li\u00ean quan mu\u1ed1n xem x\u00e9t h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c s\u1ef1 ch\u1ea5p thu\u1eadn c\u1ee7a T\u1ed5 tr\u01b0\u1edfng T\u1ed5 Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9. Nh\u1eefng \u0111\u01a1n v\u1ecb b\u00ean ngo\u00e0i mu\u1ed1n \u0111\u01b0\u1ee3c xem x\u00e9t h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c s\u1ef1 ch\u1ea5p thu\u1eadn c\u1ee7a Gi\u00e1m \u0111\u1ed1c.<\/span><\/p>\n

          CH\u01af\u01a0NG V:
          \nT\u1ed4 CH\u1ee8C TH\u1ef0C HI\u1ec6N<\/strong><\/span><\/h2>\n

          \u0110i\u1ec1u 15:<\/u><\/strong>\u00a0\u00a0 Quy ch\u1ebf n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y k\u00fd. T\u1ed5 tr\u01b0\u1edfng T\u1ed5 Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n quy ch\u1ebf n\u00e0y.<\/span><\/p>\n

          ————————– \u009b & \u009a ————————–<\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

          Quy tr\u00ecnh ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 quy tr\u00ecnh gi\u00fap Gi\u00e1m \u0111\u1ed1c ki\u1ec3m tra v\u00e0 \u0111\u00e1nh gi\u00e1 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t to\u00e1n n\u1ed9i b\u1ed9 t\u1ea1i C\u00f4ng ty.<\/p>\n","protected":false},"author":7,"featured_media":15744,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1939],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/15718"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=15718"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/15718\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/15744"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15718"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15718"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}