{"id":30398,"date":"2017-04-30T03:18:43","date_gmt":"2017-04-30T03:18:43","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30398"},"modified":"2017-04-18T03:55:37","modified_gmt":"2017-04-18T03:55:37","slug":"thuc-hien-chuc-nang-quan-tri-rui-ro-cua-kiem-soat-noi-bo","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30398","title":{"rendered":"Th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng qu\u1ea3n tr\u1ecb r\u1ee7i ro c\u1ee7a ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9"},"content":{"rendered":"
\"Ki\u1ec3m<\/a>

Ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9<\/p><\/div>\n

B\u1ea5t k\u1ef3 t\u1ed5 ch\u1ee9c n\u00e0o khi ho\u1ea1t \u0111\u1ed9ng \u0111\u1ec1u b\u1ecb c\u00e1c r\u1ee7i ro xu\u1ea5t hi\u1ec7n v\u00e0 \u0111\u1ed3ng h\u00e0nh. R\u1ee7i ro c\u00f3 th\u1ec3 t\u1eeb c\u00e1c y\u1ebfu t\u1ed1 b\u00ean trong v\u00e0 b\u00ean ngo\u00e0i doanh nghi\u1ec7p, r\u1ee7i ro c\u00f3 th\u1ec3 t\u1eeb ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c t\u1eeb vi\u1ec7c tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt. K\u1ebf to\u00e1n thu\u1ebf Centax xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n \u0111\u1ec1 t\u00e0i n\u00e0y qua b\u00e0i vi\u1ebft:<\/span><\/p>\n

Th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng qu\u1ea3n tr\u1ecb r\u1ee7i ro c\u1ee7a ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9<\/span><\/h2>\n

1. R\u1ee7i ro v\u00e0\u00a0qu\u1ea3n tr\u1ecb r\u1ee7i ro trong doanh nghi\u1ec7p<\/span><\/strong><\/h2>\n

R\u1ee7i ro ho\u1ea1t \u0111\u1ed9ng, c\u00f2n \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 r\u1ee7i ro t\u00e1c nghi\u1ec7p hay r\u1ee7i ro v\u1eadn h\u00e0nh, l\u00e0 lo\u1ea1i r\u1ee7i ro c\u00f3 m\u1eb7t trong h\u1ea7u h\u1ebft c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c nh\u01b0ng l\u1ea1i kh\u00f3 l\u01b0\u1eddng nh\u1ea5t. Trong nh\u1eefng n\u0103m qua, c\u00e1c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p Vi\u1ec7t Nam v\u00e0 tr\u00ean th\u1ebf gi\u1edbi \u0111\u00e3 ph\u1ea3i g\u00e1nh ch\u1ecbu nh\u1eefng t\u1ed5n th\u1ea5t kh\u00f4ng nh\u1ecf do r\u1ee7i ro ho\u1ea1t \u0111\u1ed9ng, \u1ea3nh h\u01b0\u1edfng r\u1ea5t l\u1edbn \u0111\u1ebfn uy t\u00edn v\u00e0 t\u00e0i s\u1ea3n c\u1ee7a t\u1ed5 ch\u1ee9c m\u00ecnh<\/span>
\nR\u1ee7i ro tu\u00e2n th\u1ee7 l\u00e0 r\u1ee7i ro m\u00e0 C\u00f4ng ty ph\u1ea3i \u0111\u1ed1i m\u1eb7t trong tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty, Nh\u00e2n vi\u00ean c\u1ee7a c\u00f4ng ty vi ph\u1ea1m ho\u1eb7c kh\u00f4ng tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a Ph\u00e1p lu\u1eadt, quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u l\u1ec7 C\u00f4ng ty, vi ph\u1ea1m c\u00e1c Quy \u0111\u1ecbnh n\u1ed9i b\u1ed9, Quy tr\u00ecnh nghi\u1ec7p v\u1ee5, Quy ch\u1ebf, k\u1ec3 c\u1ea3 c\u00e1c Quy \u0111\u1ecbnh v\u1ec1 \u0110\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p.<\/span>
\n\u0110\u1ec3 tr\u00e1nh b\u1ecb thi\u1ec7t h\u1ea1i do c\u00e1c t\u00e1c \u0111\u1ed9ng r\u1ee7i ro n\u00eau tr\u00ean, doanh nghi\u1ec7p c\u1ea7n th\u01b0\u1eddng xuy\u00ean: x\u00e1c \u0111\u1ecbnh r\u1ee7i ro hi\u1ec7n h\u1eefu v\u00e0 ti\u1ec1m \u1ea9n. Ph\u00e2n t\u00edch \u1ea3nh h\u01b0\u1edfng c\u1ee7a ch\u00fang k\u1ec3 c\u1ea3 t\u1ea7n su\u1ea5t xu\u1ea5t hi\u1ec7n v\u00e0 x\u00e1c \u0111\u1ecbnh c\u00e1c bi\u1ec7n ph\u00e1p \u0111\u1ec3 qu\u1ea3n l\u00fd v\u00e0 gi\u1ea3m thi\u1ec3u t\u00e1c h\u1ea1i c\u1ee7a ch\u00fang, th\u00f4ng qu\u00e1 h\u1ec7 th\u1ed1ng ki\u1ebfm so\u00e1t n\u1ed9i b\u1ed9 trong doanh nghi\u1ec7p.<\/span><\/p>\n

2. Th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng qu\u1ea3n tr\u1ecb r\u1ee7i ro c\u1ee7a ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9<\/span><\/strong><\/h2>\n

Theo Chu\u1ea9n m\u1ef1c Ki\u1ec3m to\u00e1n Vi\u1ec7t Nam s\u1ed1 315: \u201cH\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 l\u00e0 c\u00e1c qui \u0111\u1ecbnh v\u00e0 c\u00e1c th\u1ee7 t\u1ee5c ki\u1ec3m so\u00e1t do \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng v\u00e0 \u00e1p d\u1ee5ng nh\u1eb1m b\u1ea3o \u0111\u1ea3m cho \u0111\u01a1n v\u1ecb tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 c\u00e1c qui \u0111\u1ecbnh, \u0111\u1ec3 ki\u1ec3m tra, ki\u1ec3m so\u00e1t, ng\u0103n ng\u1eeba v\u00e0 ph\u00e1t hi\u1ec7n gian l\u1eadn, sai s\u00f3t; \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh trung th\u1ef1c v\u00e0 h\u1ee3p l\u00fd; nh\u1eb1m b\u1ea3o v\u1ec7, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng c\u00f3 hi\u1ec7u qu\u1ea3 t\u00e0i s\u1ea3n c\u1ee7a \u0111\u01a1n v\u1ecb. H\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 bao g\u1ed3m m\u00f4i tr\u01b0\u1eddng ki\u1ec3m so\u00e1t, h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n v\u00e0 c\u00e1c th\u1ee7 t\u1ee5c ki\u1ec3m so\u00e1t<\/em>\u201d.<\/span>
\nTheo COSO, \u0111\u1ecbnh ngh\u0129a v\u1ec1 qu\u1ea3n l\u00fd r\u1ee7i ro doanh nghi\u1ec7p \u201cl\u00e0 m\u1ed9t quy tr\u00ecnh \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp b\u1edfi h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, ban qu\u1ea3n l\u00fd v\u00e0 c\u00e1c c\u00e1n b\u1ed9 c\u00f3 li\u00ean quan kh\u00e1c \u00e1p d\u1ee5ng trong qu\u00e1 tr\u00ecnh x\u00e2y d\u1ef1ng chi\u1ebfn l\u01b0\u1ee3c doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n x\u00e1c \u0111\u1ecbnh nh\u1eefng s\u1ef1 v\u1ee5 c\u00f3 kh\u1ea3 n\u0103ng x\u1ea3y ra g\u00e2y \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn doanh nghi\u1ec7p \u0111\u1ed3ng th\u1eddi qu\u1ea3n l\u00fd r\u1ee7i ro trong ph\u1ea1m vi cho ph\u00e9p nh\u1eb1m \u0111\u01b0a ra m\u1ee9c \u0111\u1ed9 \u0111\u1ea3m b\u1ea3o trong vi\u1ec7c \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ee5c ti\u00eau c\u1ee7a doanh nghi\u1ec7p<\/em>\u201d.<\/span>
\nCOSO 2013 c\u00e0ng \u0111\u1ec1 cao s\u1ef1 g\u1eafn k\u1ebft ch\u1eb7t ch\u1ebd gi\u1eefa Ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 qu\u1ea3n tr\u1ecb r\u1ee7i ro, qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p<\/span>
\nNh\u01b0 v\u1eady, theo quan \u0111i\u1ec3m c\u1ee7a COSO, c\u00f3 th\u1ec3 th\u1ea5y r\u00f5 qu\u1ea3n l\u00fd r\u1ee7i ro l\u00e0 m\u1ed9t ch\u1ee9c n\u0103ng quan tr\u1ecdng trong h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9. M\u1ed9t h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 \u0111\u01b0\u1ee3c coi l\u00e0 h\u1eefu hi\u1ec7u khi y\u1ebfu t\u1ed1 \u0111\u00e1nh gi\u00e1 v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng hi\u1ec7u qu\u1ea3.<\/span>
\nSo s\u00e1nh hai quan \u0111i\u1ec3m c\u1ee7a Vi\u1ec7t Nam v\u00e0 c\u1ee7a COSO v\u1ec1 c\u00e1c b\u1ed9 ph\u1eadn c\u1ea5u th\u00e0nh h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, c\u00f3 th\u1ec3 nh\u1eadn th\u1ea5y ngay t\u1eeb m\u1eb7t ch\u00ednh s\u00e1ch th\u00ec s\u1ef1 quan t\u00e2m v\u1ec1 qu\u1ea3n l\u00fd r\u1ee7i ro khi x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9\u00a0trong c\u00e1c doanh nghi\u1ec7p Vi\u1ec7t Nam ch\u01b0a \u0111\u01b0\u1ee3c coi l\u00e0 v\u1ea5n \u0111\u1ec1 \u01b0u ti\u00ean h\u00e0ng \u0111\u1ea7u.<\/span>
\nR\u1ee7i ro ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n th\u00f4ng qua vi\u1ec7c: gian l\u1eadn n\u1ed9i b\u1ed9, gian l\u1eadn t\u1eeb b\u00ean ngo\u00e0i, thi\u1ec7t h\u1ea1i v\u1ec1 t\u00e0i s\u1ea3n, l\u1ed7i h\u1ec7 th\u1ed1ng\u2026 V\u00ec v\u1eady, t\u1eeb c\u00e1c nguy\u00ean nh\u00e2n v\u00e0 \u1ea3nh h\u01b0\u1edfng c\u1ee7a r\u1ee7i ro ho\u1ea1t \u0111\u1ed9ng, c\u00e1c t\u1ed5 ch\u1ee9c ph\u1ea3i thi\u1ebft l\u1eadp k\u1ebf ho\u1ea1ch ng\u0103n ng\u1eeba, gi\u1ea3m thi\u1ec3u r\u1ee7i ro ho\u1ea1t \u0111\u1ed9ng. C\u00e1c s\u1ef1 ki\u1ec7n r\u1ee7i ro ho\u1ea1t \u0111\u1ed9ng c\u1ea7n \u0111\u01b0\u1ee3c ph\u00e2n t\u00edch k\u1ef9 l\u01b0\u1ee1ng nguy\u00ean nh\u00e2n v\u00e0 \u1ea3nh h\u01b0\u1edfng, c\u0169ng nh\u01b0 c\u00e1c t\u1ed5n th\u1ea5t v\u00e0 \u0111\u01b0a v\u00e0o c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a t\u1ed5 ch\u1ee9c l\u00e0m c\u01a1 s\u1edf cho vi\u1ec7c qu\u1ea3n tr\u1ecb r\u1ee7i ro ho\u1ea1t \u0111\u1ed9ng trong t\u01b0\u01a1ng lai.<\/span>
\nTh\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng gi\u00e1m s\u00e1t r\u1ee7i ro ho\u1ea1t \u0111\u1ed9ng v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt c\u1ee7a m\u00ecnh, ban ki\u1ec3m so\u00e1t ph\u1ea3i th\u1ef1c hi\u1ec7n nh\u1eadn di\u1ec7n, \u0111\u00e1nh gi\u00e1 v\u00e0 c\u00f3 ch\u00ednh s\u00e1ch qu\u1ea3n tr\u1ecb nh\u1eefng rui ro trong ho\u1ea1t \u0111\u1ed9ng v\u00e0 tu\u00e2n th\u1ee7. Vi\u1ec7c nh\u1eadn di\u1ec7n v\u00e0 \u0111\u00e1nh gi\u00e1 r\u1ee7i ro, kh\u00f4ng ch\u1ec9 trong nh\u1eefng ho\u1ea1t \u0111\u1ed9ng, tu\u00e2n th\u1ee7 \u0111\u00e3 qua, m\u00e0 c\u00f2n trong nh\u1eefng ho\u1ea1t \u0111\u1ed9ng v\u00e0 tu\u00e2n th\u1ee7 trong t\u01b0\u01a1ng lai, khi th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh nh\u1eb1m \u0111\u1ea1t \u0111\u01b0\u1ee3c nh\u1eefng m\u1ee5c ti\u00eau c\u1ee7a doanh nghi\u1ec7p. Nh\u01b0 v\u00e2y, ngo\u00e0i ch\u1ee9c n\u0103ng gi\u00e1m so\u00e1t ho\u1ea1t \u0111\u1ed9ng c\u1ee7a h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t, th\u00ec Ban ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 ph\u1ea3i th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng qu\u1ea3n tr\u1ecb r\u1ee7i ro trong ho\u1ea1t \u0111\u1ed9ng v\u00e0 tu\u00e2n th\u1ee7.<\/span><\/p>\n

3. Th\u1ef1c tr\u1ea1ng h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 t\u1ea1i c\u00e1c doanh nghi\u1ec7p Vi\u1ec7t nam<\/span><\/strong><\/h2>\n

Qua kh\u1ea3o s\u00e1t th\u1ef1c t\u1ebf v\u1ec1 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 t\u1ea1i nhi\u1ec1u doanh nghi\u1ec7p Vi\u1ec7t Nam, h\u1ea7u nh\u01b0 c\u00e1c doanh nghi\u1ec7p \u0111\u1ec1u m\u1eafc ph\u1ea3i \u00edt nh\u1ea5t m\u1ed9t trong c\u00e1c d\u1ea5u hi\u1ec7u sau:<\/span>
\n– Doanh nghi\u1ec7p kh\u00f4ng x\u00e2y d\u1ef1ng ch\u00ednh s\u00e1ch qu\u1ea3n l\u00fd r\u1ee7i ro<\/span>
\n– Doanh nghi\u1ec7p kh\u00f4ng th\u1ef1c hi\u1ec7n nh\u1eefng n\u1ed7 l\u1ef1c \u0111\u1ec3 ng\u0103n ch\u1eb7n r\u1ee7i ro<\/span>
\n– Kh\u00f4ng c\u00f3 ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd r\u1ee7i ro trong doanh nghi\u1ec7p<\/span>
\n– Qu\u1ea3n l\u00fd r\u1ee7i ro kh\u00f4ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 v\u1ea5n \u0111\u1ec1 \u01b0u ti\u00ean c\u1ee7a doanh nghi\u1ec7p<\/span>
\n– Doanh nghi\u1ec7p \u00edt quan t\u00e2m \u0111\u1ebfn r\u1ee7i ro ho\u1eb7c quan t\u00e2m qu\u00e1 mu\u1ed9n<\/span>
\n– Kh\u00f4ng c\u00f3 khu\u00f4n kh\u1ed5 \u0111\u00e1nh gi\u00e1 r\u1ee7i ro th\u1ed1ng nh\u1ea5t trong doanh nghi\u1ec7p<\/span>
\n– Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n vi\u1ec7c qu\u1ea3n l\u00fd r\u1ee7i ro m\u1ed9t c\u00e1ch r\u1eddi r\u1ea1c, thi\u1ebfu t\u1eadp trung<\/span>
\n– C\u00f4ng t\u00e1c qu\u1ea3n l\u00fd r\u1ee7i ro ng\u00e0y c\u00e0ng b\u1ecb coi nh\u1eb9 trong doanh nghi\u1ec7p (vi\u1ec7c c\u1ee7a ai \u0111\u00f3, c\u1ee7a ng\u01b0\u1eddi kh\u00e1c kh\u00f4ng ph\u1ea3i c\u1ee7a m\u00ecnh)<\/span>
\n– Kh\u00f4ng c\u00f3 s\u1ef1 \u0111\u1ed3ng nh\u1ea5t trong c\u00e1ch di\u1ec5n \u0111\u1ea1t ng\u00f4n ng\u1eef r\u1ee7i ro trong doanh nghi\u1ec7p<\/span>
\n– Thi\u1ebfu s\u1ef1 trao \u0111\u1ed5i th\u00f4ng tin v\u1ec1 r\u1ee7i ro trong doanh nghi\u1ec7p<\/span>
\n– Trong doanh nghi\u1ec7p t\u1ed3n t\u1ea1i \u201cnh\u1eefng v\u1ecb tr\u00ed \u0111\u00e1ng tin c\u1eady\u201d kh\u00f4ng \u0111\u01b0\u1ee3c ki\u1ec3m so\u00e1t<\/span>
\n– Ph\u00e2n c\u00f4ng tr\u00e1ch nhi\u1ec7m kh\u00f4ng ph\u00f9 h\u1ee3p, coi vi\u1ec7c ki\u1ec3m so\u00e1t ch\u1ec9 \u1edf Ban ki\u1ec3m so\u00e1t, ph\u00f2ng k\u1ebf to\u00e1n ,ph\u00f2ng b\u1ea3o v\u1ec7, hay ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/span>
\n– Ban ki\u1ec3m so\u00e1t l\u00e0m ch\u1ee9c n\u0103ng c\u1ee7a m\u1ed9t ph\u00f2ng ph\u00e1p ch\u1ebf ( c\u00f3 K\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ee7a 1 \u0111\u01a1n v\u1ecb kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n n\u1ed5i ti\u1ebfng, khi t\u00f4i h\u1ecfi v\u1ec1 1 th\u00f4ng t\u01b0 b\u1ea1n \u0111\u00f3 ch\u01b0a c\u1eadp nh\u1eadt, th\u00ec b\u1ea1n \u1ea5y \u0111\u1ed5 cho l\u00e0 t\u1ea1i Ban ki\u1ec3m so\u00e1t kh\u00f4ng c\u1eadp nh\u1eadt v\u00e0 chuy\u1ec3n cho b\u1ea1n \u1ea5y)<\/span>
\n– Ban ki\u1ec3m so\u00e1t tham gia v\u00e0o qu\u00e1 tr\u00ecnh \u0111i\u1ec1u h\u00e0nh ho\u1eb7c t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n ( khi t\u00f4i v\u00e0o t\u01b0 v\u1ea5n \u1edf m\u1ed9t doanh nghi\u1ec7p kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u1edbi vai tr\u00f2 t\u01b0 v\u1ea5n t\u00e0i ch\u00ednh, nh\u01b0ng sau khi kh\u1ea3o s\u00e1t, t\u00f4i th\u1ea5y h\u1ecd c\u1ea7n ph\u1ea3i \u0111\u00e0o t\u1ea1o v\u1ec1 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, ch\u1ee9 kh\u00f4ng ph\u1ea3i \u0111\u00e0o t\u1ea1o v\u1ec1 t\u00e0i ch\u00ednh. V\u00e0 m\u1ed9t \u0111i\u1ec1u r\u1ea5t ng\u1ea1c nhi\u00ean l\u00e0, khi t\u00f4i chuy\u1ec3n sang \u0111\u00e0o t\u1ea1o v\u1ec1 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, th\u00ec anh T\u1ed5ng gi\u00e1m \u0111\u1ed1c, c\u00f9ng v\u1edbi Tr\u01b0\u1edfng Ban ki\u1ec3m so\u00e1t \u0111\u1ec1u c\u1ea3m \u01a1n v\u00e0 n\u00f3i: Ch\u1ecb \u0111\u1ed5i ph\u1ecfm th\u1ebf hay qu\u00e1!)<\/span>
\nT\u1eeb l\u00fd lu\u1eadn \u0111\u1ebfn th\u1ef1c t\u1ebf, c\u00f3 th\u1ec3 kh\u1eb3ng \u0111\u1ecbnh \u1edf Vi\u1ec7t Nam, vi\u1ec7c x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u00f2n ch\u01b0a th\u1ef1c s\u1ef1 g\u1eafn v\u1edbi qu\u1ea3n l\u00fd r\u1ee7i ro trong doanh nghi\u1ec7p. Ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 ch\u1ee7 y\u1ebfu ho\u1ea1t \u0111\u1ed9ng v\u1edbi ch\u1ee9c n\u0103ng ki\u1ec3m tra c\u00e1c th\u00f4ng tin qu\u00e1 kh\u1ee9 v\u1ec1 kinh t\u1ebf t\u00e0i ch\u00ednh, t\u00ecm nguy\u00ean nh\u00e2n c\u1ee7a nh\u1eefng sai ph\u1ea1m \u0111\u00e3 x\u1ea3y ra m\u00e0 ch\u01b0a th\u1ef1c s\u1ef1 ch\u00fa tr\u1ecdng v\u00e0o vi\u1ec7c d\u1ef1 \u0111o\u00e1n r\u1ee7i ro c\u00f3 th\u1ec3 x\u1ea3y ra trong t\u01b0\u01a1ng lai hay c\u00f3 c\u00e1c bi\u1ec7n ph\u00e1p ph\u00f2ng ng\u1eeba h\u1eefu hi\u1ec7u.<\/span>
\nC\u00f3 nh\u1eefng Tr\u01b0\u1edfng Ban ki\u1ec3m so\u00e1t c\u1ee7a nh\u1eefng doanh nghi\u1ec7p l\u1edbn khi tham gia l\u1edbp Ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a t\u00f4i h\u1ecfi nh\u1eefng c\u00e2u h\u1ecfi \u0111\u1ea1i lo\u1ea1i nh\u01b0:<\/span>
\n– Ch\u1ecb b\u1ea7y cho c\u00e1ch ki\u1ec3m tra gi\u00e1m s\u00e1t H\u0110QT<\/span>
\n– Ch\u1ecb b\u1ea7y cho c\u00e1ch, m\u1eb9o ki\u1ec3m tra gi\u00e1m s\u00e1t ph\u00f2ng k\u1ebf to\u00e1n<\/span>
\n– Ch\u1ecb b\u1ea7y cho c\u00e1ch ki\u1ec3m tra , gi\u00e1m s\u00e1t ban t\u1ed5ng gi\u00e1m \u0111\u1ed1c.<\/span>
\nHo\u1eb7c h\u1ecd tranh c\u00e3i xem Ban ki\u1ec3m so\u00e1t do c\u01a1 quan n\u00e0o b\u1ed5 nhi\u1ec7m, xem h\u1ecd \u0111\u01b0\u1ee3c ki\u1ec3m so\u00e1t H\u0110QT hay ki\u1ec3m so\u00e1t ban T\u1ed5ng gi\u00e1m \u0111\u1ed1c!!<\/span>
\nNh\u01b0 v\u1eady, vai tr\u00f2 gi\u00e1m s\u00e1t h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 \u0111\u00e3 \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 vai tr\u00f2 gi\u00e1m s\u00e1t ban l\u00e3nh \u0111\u1ea1o. Vai tr\u00f2 d\u1ef1 \u0111o\u00e1n, qu\u1ea3n tr\u1ecb r\u1ee7i ro trong ho\u1ea1t \u0111\u1ed9ng \u0111\u00e3 \u0111\u01b0\u1ee3c hi\u1ec3u th\u00e0nh vai tr\u00f2 ki\u1ec3m tra ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ban l\u00e3nh \u0111\u1ea1o.<\/span>
\nHo\u1eb7c c\u00f3 nh\u1eefng tr\u01b0\u1edfng Ban ki\u1ec3m so\u00e1t, nh\u01b0ng th\u1ef1c s\u1ef1 kh\u00f4ng hi\u1ec3u r\u00f5 vai tr\u00f2 ch\u1ee9c n\u0103ng c\u1ee7a ban ki\u1ec3m so\u00e1t v\u00e0 c\u00f4ng vi\u1ec7c c\u1ee7a ch\u00ednh m\u00ecnh.<\/span>
\nC\u00f3 \u0111i\u1ec1u r\u1ea5t l\u1ea1 l\u00e0: khi t\u00f4i l\u00e0m vi\u1ec7c v\u1edbi nh\u1eefng doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i nh\u01b0 Honda, Exchan.. th\u00ec h\u1ecd r\u1ea5t quan t\u00e2m ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a Ban ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 th\u1ef1c s\u1ef1 \u0111\u00f3ng vai tr\u00f2 qu\u1ea3n tr\u1ecb v\u00e0 ph\u00e1t hi\u1ec7n r\u1ee7i ro, n\u00ean r\u1ea5t \u0111\u01b0\u1ee3c ban l\u00e3nh \u0111\u1ea1o ch\u00fa tr\u1ecdng v\u00e0 th\u00e2n thi\u1ec7n v\u1edbi c\u00e1c b\u1ed9 ph\u1eadn. C\u00f2n t\u1ea1i Doanh nghi\u1ec7p Vi\u1ec7t, th\u00ec h\u00ecnh nh\u01b0 Ban ki\u1ec3m so\u00e1t \u0111i t\u1edbi \u0111\u00e2u, l\u00e0 \u0111\u1ec3 soi m\u00f3i, b\u1edbi long t\u00ecm v\u1ebft.<\/span>
\nNh\u01b0 v\u1eady, vai tr\u00f2 gi\u00e1m s\u00e1t h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a Ban ki\u1ec3m so\u00e1t \u0111\u00e3 \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 vai tr\u00f2 gi\u00e1m s\u00e1t ban l\u00e3nh \u0111\u1ea1o. Vai tr\u00f2 d\u1ef1 \u0111o\u00e1n, qu\u1ea3n tr\u1ecb r\u1ee7i ro trong ho\u1ea1t \u0111\u1ed9ng \u0111\u00e3 \u0111\u01b0\u1ee3c hi\u1ec3u th\u00e0nh vai tr\u00f2 ki\u1ec3m tra ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ban l\u00e3nh \u0111\u1ea1o.<\/span>
\nT\u1eeb nh\u1eefng r\u1ee7i ro trong ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u1ed9t s\u1ed1 c\u00e1c \u0111\u01a1n v\u1ecb \u0111i\u1ec3n h\u00ecnh nh\u01b0 caf\u00e9 Trung nguy\u00ean v\u1edbi chi nh\u00e1nh H\u00e0 n\u1ed9i, Hapro v\u00e0 T\u00e2n Th\u00e0nh \u0110\u1ea1t\u2026 cho ch\u00fang ta th\u1ea5y v\u1ea5n \u0111\u1ec1 ph\u00f2ng ng\u1eeba r\u1ee7i ro l\u00e0 m\u1ed9t v\u1ea5n \u0111\u1ec1 h\u1ebft s\u1ee9c c\u1ea5p b\u00e1ch hi\u1ec7n nay. B\u00ean c\u1ea1nh \u0111\u00f3, nh\u01b0 ch\u00fang ta th\u01b0\u1eddng n\u00f3i \u201cph\u00f2ng h\u01a1n ch\u1ed1ng\u201d, \u0111\u1eebng \u0111\u1ec3 \u201cm\u1ea5t b\u00f2 m\u1edbi lo l\u00e0m chu\u1ed3ng\u201d, c\u00f3 th\u1ec3 kh\u1eb3ng \u0111\u1ecbnh r\u1eb1ng, v\u1ea5n \u0111\u1ec1 n\u00e2ng cao hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 g\u1eafn v\u1edbi qu\u1ea3n l\u00fd r\u1ee7i ro c\u1ea7n \u0111\u01b0\u1ee3c quan t\u00e2m \u0111\u00fang m\u1ee9c.<\/span>
\nT\u1eeb s\u1ef1 c\u1ea5p thi\u1ebft c\u1ee7a v\u1ea5n \u0111\u1ec1 n\u00e0y, \u0111\u1ec3 c\u00f3 th\u1ec3 x\u00e2y d\u1ef1ng m\u1ed9t h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 h\u1eefu hi\u1ec7u, h\u01b0\u1edbng \u0111\u1ebfn qu\u1ea3n l\u00fd r\u1ee7i ro trong doanh nghi\u1ec7p, c\u1ea7n c\u00f3 1 s\u1ed1 \u0111i\u1ec1u ki\u1ec7n sau:<\/span>
\nTh\u1ee9 nh\u1ea5t<\/strong>, v\u1ec1 m\u1eb7t ch\u00ednh s\u00e1ch: \u0111\u1ec3 c\u00f3 th\u1ec3 x\u00e2y d\u1ef1ng m\u1ed9t h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 h\u1eefu hi\u1ec7u h\u01b0\u1edbng \u0111\u1ebfn qu\u1ea3n l\u00fd r\u1ee7i ro trong doanh nghi\u1ec7p, tr\u01b0\u1edbc h\u1ebft, c\u1ea7n c\u00f3 s\u1ef1 quan t\u00e2m c\u1ee7a nh\u1eefng ng\u01b0\u1eddi ban h\u00e0nh ch\u00ednh s\u00e1ch.<\/span>
\nC\u1ea7n c\u00f3 c\u00e1c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 v\u1ea5n \u0111\u1ec1 x\u00e2y d\u1ef1ng m\u1ed9t HTKSNB hi\u1ec7u l\u1ef1c g\u1eafn li\u1ec1n v\u1edbi ch\u1ee9c n\u0103ng \u0111\u00e1nh gi\u00e1 v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro. B\u00ean c\u1ea1nh \u0111\u00f3, c\u1ea7n c\u00f3 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n c\u00e1c quy \u0111\u1ecbnh tr\u00ean. C\u00f3 nh\u01b0 v\u1eady c\u00e1c doanh nghi\u1ec7p m\u1edbi c\u00f3 m\u1ed9t s\u1ef1 th\u1ed1ng nh\u1ea5t trong vi\u1ec7c x\u00e2y d\u1ef1ng v\u00e0 v\u1eadn h\u00e0nh h\u1ec7 th\u1ed1ng n\u00e0y.<\/span>
\nTh\u1ee9 hai,<\/strong> v\u1ec1 ph\u00eda c\u00e1c doanh nghi\u1ec7p: v\u1ea5n \u0111\u1ec1 m\u1ea5u ch\u1ed1t \u0111\u1ec3 gi\u1ea3m thi\u1ec3u r\u1ee7i ro ch\u00ednh l\u00e0 vi\u1ec7c \u00fd th\u1ee9c r\u1ee7i ro v\u00e0 qu\u1ea3n l\u00fd n\u00f3 c\u1ee7a ng\u01b0\u1eddi ch\u1ee7 doanh nghi\u1ec7p. \u0110\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c \u0111i\u1ec1u n\u00e0y, nh\u1eefng v\u1ea5n \u0111\u1ec1 sau c\u1ea7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n:<\/span>
\nM\u1ed9t l\u00e0<\/em>, c\u00e1c nh\u00e0 l\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p c\u1ea7n \u0111\u01b0a v\u1ea5n \u0111\u1ec1 qu\u1ea3n l\u00fd r\u1ee7i ro l\u00e0 v\u1ea5n \u0111\u1ec1 \u01b0u ti\u00ean h\u00e0ng \u0111\u1ea7u khi x\u00e2y d\u1ef1ng c\u00e1c b\u1ed9 ph\u1eadn c\u1ee7a HTKSNB.<\/span>
\nHai l\u00e0<\/em>, lu\u00f4n lu\u00f4n t\u00f4n tr\u1ecdng nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng khi ra c\u00e1c quy\u1ebft \u0111\u1ecbnh.<\/span>
\nB\u00ean c\u1ea1nh \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n c\u00f3 c\u00e1c ch\u00ednh s\u00e1ch v\u1ec1 qu\u1ea3n l\u00fd r\u1ee7i ro c\u1ee5 th\u1ec3 v\u1edbi t\u1eebng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p v\u00e0 ph\u1ea3i c\u00f3 ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u1ef1c ti\u1ebfp trong vi\u1ec7c \u0111\u00e1nh gi\u00e1 v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro.<\/span>
\n\u0110\u1ed3ng th\u1eddi, c\u1ea7n tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc ph\u00e2n c\u00f4ng ph\u00e2n nhi\u1ec7m v\u00e0 th\u01b0\u1eddng xuy\u00ean c\u00f3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng gi\u00e1m s\u00e1t vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c quy ch\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/span>
\nTh\u1ee9 ba<\/strong>, t\u1ed5 ch\u1ee9c nh\u1eefng kh\u00f3a \u0111\u00e0o t\u1ea1o Public ho\u1eb7c inhouse v\u1ec1 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 cho l\u00e3nh \u0111\u1ea1o, qu\u1ea3n l\u00fd v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng, gi\u00fap cho DN hi\u1ec3u r\u00f5 v\u00e0 t\u1ef1 gi\u00e1c khi tham gia th\u1ef1c hi\u1ec7n c\u00e1c quy tr\u00ecnh, quy ch\u1ebf v\u00e0 nh\u1eadn di\u1ec7n ph\u00e1t hi\u1ec7n c\u00e1c r\u1ee7i ro trong ho\u1ea1t \u0111\u1ed9ng v\u00e0 tu\u00e2n th\u1ee7.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

B\u1ea5t k\u1ef3 t\u1ed5 ch\u1ee9c n\u00e0o khi ho\u1ea1t \u0111\u1ed9ng \u0111\u1ec1u b\u1ecb c\u00e1c r\u1ee7i ro xu\u1ea5t hi\u1ec7n v\u00e0 \u0111\u1ed3ng h\u00e0nh. R\u1ee7i ro c\u00f3 th\u1ec3 t\u1eeb c\u00e1c y\u1ebfu t\u1ed1 b\u00ean trong v\u00e0 b\u00ean ngo\u00e0i doanh nghi\u1ec7p, r\u1ee7i ro c\u00f3 th\u1ec3 t\u1eeb ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c t\u1eeb vi\u1ec7c tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt. K\u1ebf to\u00e1n thu\u1ebf Centax xin chia s\u1ebb v\u1edbi..<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4251,4252],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30398"}],"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=30398"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30398\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=30398"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=30398"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}