{"id":30500,"date":"2017-05-07T03:05:17","date_gmt":"2017-05-07T03:05:17","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30500"},"modified":"2017-05-05T01:53:33","modified_gmt":"2017-05-05T01:53:33","slug":"cac-yeu-to-cau-thanh-he%cc%a3-thong-kie%cc%89m-soat-no%cc%a3i-bo%cc%a3-theo-quy-di%cc%a3nh-cu%cc%89a-chua%cc%89n-mu%cc%a3c-kie%cc%89m-toan-vie%cc%a3t-na","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30500","title":{"rendered":"C\u00e1c y\u1ebfu t\u1ed1 c\u1ea5u th\u00e0nh h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 theo quy \u0111\u1ecbnh c\u1ee7a chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t nam s\u1ed1 315"},"content":{"rendered":"
\"Ki\u1ec3m<\/a>

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

Chu\u00e2\u0309n m\u01b0\u0323c ki\u00ea\u0309m toa\u0301n Vi\u00ea\u0323t Nam s\u00f4\u0301 315 \u0111\u01b0\u01a1\u0323c ban ha\u0300nh theo th\u00f4ng t\u01b0 s\u00f4\u0301 214\/2012\/TT-BTC co\u0301 hi\u00ea\u0323u l\u01b0\u0323c t\u01b0\u0300 nga\u0300y 01\/01\/2014 \u0111a\u0303 thay th\u00ea\u0301 cho chu\u00e2\u0309n m\u01b0\u0323c ki\u00ea\u0309m toa\u0301n Vi\u00ea\u0323t Nam cu\u0303 s\u00f4\u0301 400 tr\u01b0\u01a1\u0301c \u0111\u00e2y. \u0110i\u00ea\u0309m kha\u0301c bi\u00ea\u0323t cu\u0309a VSA 315 so v\u01a1\u0301i VSA 400 tr\u01b0\u01a1\u0301c \u0111\u00e2y co\u0301 nhi\u00ea\u0300u n\u00f4\u0323i dung, song n\u00f4\u0323i dung c\u01a1 ba\u0309n nh\u00e2\u0301t \u0111o\u0301 chi\u0301nh la\u0300 ph\u00e2\u0300n quy \u0111i\u0323nh v\u00ea\u0300 ca\u0301c y\u00ea\u0301u t\u00f4\u0301 c\u00e2\u0301u tha\u0300nh n\u00ean HTKSNB. Centax xin gi\u1edbi thi\u1ec7u v\u1edbi c\u00e1c b\u1ea1n nh\u01b0\u0303ng n\u00f4\u0323i dung c\u01a1 ba\u0309n c\u1ee7a y\u1ebfu t\u1ed1 c\u1ea5u th\u00e0nh l\u00ean HTKSNB theo chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n 315 qua b\u00e0i vi\u1ebft:<\/span><\/p>\n

C\u00e1c y\u1ebfu t\u1ed1 c\u1ea5u th\u00e0nh h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 theo quy \u0111\u1ecbnh c\u1ee7a chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t nam s\u1ed1 315.<\/span><\/h2>\n

Theo CMKiT s\u1ed1 315, KSNB bao h\u00e0m ph\u1ea1m vi r\u1ed9ng, th\u01b0\u1eddng g\u1ed3m 5 tha\u0300nh ph\u1ea7n: <\/span><\/p>\n

(1) M\u00f4i tr\u01b0\u1eddng ki\u1ec3m so\u00e1t; <\/span><\/p>\n

(2) Quy tr\u00ecnh \u0111\u00e1nh gi\u00e1 r\u1ee7i ro c\u1ee7a \u0111\u01a1n v\u1ecb; <\/span><\/p>\n

(3) H\u1ec7 th\u1ed1ng th\u00f4ng tin li\u00ean quan \u0111\u1ebfn vi\u1ec7c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y BCTC; <\/span><\/p>\n

(4) C\u00e1c ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m so\u00e1t; <\/span><\/p>\n

(5) Gi\u00e1m s\u00e1t c\u00e1c ki\u1ec3m so\u00e1t. <\/span><\/p>\n

S\u1ef1 ph\u00e2n chia n\u00e0y l\u00e0 c\u00e1c h\u01b0\u1edbng d\u1eabn h\u1eefu \u00edch cho c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, tuy nhi\u00ean c\u00e1c th\u00e0nh ph\u1ea7n c\u1ee7a KSNB theo CMKiT s\u1ed1 315 kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i th\u1ec3 hi\u1ec7n c\u00e1ch th\u1ee9c m\u00e0 \u0111\u01a1n v\u1ecb thi\u1ebft k\u1ebf, th\u1ef1c hi\u1ec7n v\u00e0 duy tr\u00ec KSNB ho\u1eb7c c\u00e1c th\u00e0nh ph\u1ea7n \u0111\u00f3 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i nh\u01b0 th\u1ebf n\u00e0o. KSNB c\u1ee7a m\u1ed9t \u0111\u01a1n v\u1ecb (c\u1ee5 th\u1ec3 l\u00e0 s\u1ed5 k\u1ebf to\u00e1n, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ho\u1eb7c h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n) s\u1ebd ph\u1ea3n \u00e1nh y\u00eau c\u1ea7u c\u1ee7a Ban Gi\u00e1m \u0111\u1ed1c, m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a \u0111\u01a1n v\u1ecb, b\u1ea3n ch\u1ea5t c\u00e1c r\u1ee7i ro c\u1ee7a \u0111\u01a1n v\u1ecb, ph\u00e1p lu\u1eadt v\u00e0 c\u00e1c quy \u0111\u1ecbnh c\u00f3 li\u00ean quan.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi KTV v\u00e0 DNKT, 5 th\u00e0nh ph\u1ea7n nh\u01b0 \u0111\u00e3 n\u00eau tr\u00ean nh\u1eb1m cung c\u1ea5p m\u1ed9t khu\u00f4n kh\u1ed5 gi\u00fap KTV xem x\u00e9t c\u00e1c kh\u00eda c\u1ea1nh kh\u00e1c nhau trong KSNB c\u1ee7a \u0111\u01a1n v\u1ecb c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng t\u1edbi cu\u1ed9c ki\u1ec3m to\u00e1n nh\u01b0 th\u1ebf n\u00e0o.<\/span><\/p>\n

N\u1ed9i dung c\u01a1 b\u1ea3n c\u00e1c th\u00e0nh ph\u1ea7n c\u1ee7a KSNB c\u00f3 li\u00ean quan \u0111\u1ebfn cu\u1ed9c ki\u1ec3m to\u00e1n BCTC, bao g\u1ed3m:<\/span><\/p>\n

1. M\u00f4i tr\u01b0\u1eddng ki\u1ec3m so\u00e1t c\u1ee7a h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9.<\/span><\/strong><\/h2>\n

M\u00f4i tr\u01b0\u1eddng ki\u1ec3m so\u00e1t bao g\u1ed3m c\u00e1c y\u1ebfu t\u1ed1 sau:<\/em><\/span><\/p>\n

a) Truy\u1ec1n \u0111\u1ea1t th\u00f4ng tin v\u00e0 y\u00eau c\u1ea7u th\u1ef1c thi t\u00ednh ch\u00ednh tr\u1ef1c v\u00e0 c\u00e1c gi\u00e1 tr\u1ecb \u0111\u1ea1o \u0111\u1ee9c:<\/em>T\u00ednh h\u1eefu hi\u1ec7u c\u1ee7a c\u00e1c ki\u1ec3m so\u00e1t kh\u00f4ng th\u1ec3 cao h\u01a1n c\u00e1c gi\u00e1 tr\u1ecb \u0111\u1ea1o \u0111\u1ee9c v\u00e0 t\u00ednh ch\u00ednh tr\u1ef1c c\u1ee7a nh\u1eefng ng\u01b0\u1eddi t\u1ea1o ra, qu\u1ea3n l\u00fd v\u00e0 gi\u00e1m s\u00e1t c\u00e1c ki\u1ec3m so\u00e1t \u0111\u00f3. T\u00ednh ch\u00ednh tr\u1ef1c v\u00e0 h\u00e0nh vi \u0111\u1ea1o \u0111\u1ee9c l\u00e0 s\u1ea3n ph\u1ea9m c\u1ee7a chu\u1ea9n m\u1ef1c v\u1ec1 h\u00e0nh vi v\u00e0 \u0111\u1ea1o \u0111\u1ee9c c\u1ee7a \u0111\u01a1n v\u1ecb c\u0169ng nh\u01b0 vi\u1ec7c truy\u1ec1n \u0111\u1ea1t v\u00e0 th\u1ef1c thi c\u00e1c chu\u1ea9n m\u1ef1c n\u00e0y trong th\u1ef1c t\u1ebf. Vi\u1ec7c th\u1ef1c thi t\u00ednh ch\u00ednh tr\u1ef1c v\u00e0 c\u00e1c gi\u00e1 tr\u1ecb \u0111\u1ea1o \u0111\u1ee9c bao g\u1ed3m c\u00e1c n\u1ed9i dung nh\u01b0: bi\u1ec7n ph\u00e1p c\u1ee7a Ban Gi\u00e1m \u0111\u1ed1c \u0111\u1ec3 lo\u1ea1i b\u1ecf ho\u1eb7c gi\u1ea3m thi\u1ec3u c\u00e1c \u0111\u1ed9ng c\u01a1 x\u00fai gi\u1ee5c nh\u00e2n vi\u00ean tham gia v\u00e0o c\u00e1c h\u00e0nh \u0111\u1ed9ng thi\u1ebfu trung th\u1ef1c, b\u1ea5t h\u1ee3p ph\u00e1p, ho\u1eb7c phi \u0111\u1ea1o \u0111\u1ee9c. Vi\u1ec7c truy\u1ec1n \u0111\u1ea1t c\u00e1c ch\u00ednh s\u00e1ch c\u1ee7a \u0111\u01a1n v\u1ecb v\u1ec1 t\u00ednh ch\u00ednh tr\u1ef1c v\u00e0 c\u00e1c gi\u00e1 tr\u1ecb \u0111\u1ea1o \u0111\u1ee9c c\u00f3 th\u1ec3 bao g\u1ed3m truy\u1ec1n \u0111\u1ea1t t\u1edbi nh\u00e2n vi\u00ean c\u00e1c chu\u1ea9n m\u1ef1c h\u00e0nh vi th\u00f4ng qua c\u00e1c ch\u00ednh s\u00e1ch c\u1ee7a \u0111\u01a1n v\u1ecb, c\u00e1c quy t\u1eafc \u0111\u1ea1o \u0111\u1ee9c v\u00e0 b\u1eb1ng t\u1ea5m g\u01b0\u01a1ng \u0111i\u1ec3n h\u00ecnh.<\/span><\/p>\n

b) Cam k\u1ebft v\u1ec1 n\u0103ng l\u1ef1c:<\/em>N\u0103ng l\u1ef1c l\u00e0 ki\u1ebfn th\u1ee9c v\u00e0 c\u00e1c k\u1ef9 n\u0103ng c\u1ea7n thi\u1ebft \u0111\u1ec3 ho\u00e0n th\u00e0nh nhi\u1ec7m v\u1ee5 thu\u1ed9c ph\u1ea1m vi c\u00f4ng vi\u1ec7c c\u1ee7a t\u1eebng c\u00e1 nh\u00e2n.<\/span><\/p>\n

c) S\u1ef1 tham gia c\u1ee7a Ban qu\u1ea3n tr\u1ecb:\u00a0<\/em>Ban qu\u1ea3n tr\u1ecb c\u00f3 tr\u00e1ch nhi\u1ec7m quan tr\u1ecdng v\u00e0 tr\u00e1ch nhi\u1ec7m \u0111\u00f3 \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp trong c\u00e1c chu\u1ea9n m\u1ef1c ngh\u1ec1 nghi\u1ec7p, ph\u00e1p lu\u1eadt v\u00e0 quy \u0111\u1ecbnh kh\u00e1c, ho\u1eb7c trong c\u00e1c h\u01b0\u1edbng d\u1eabn do Ban qu\u1ea3n tr\u1ecb ban h\u00e0nh. Ngo\u00e0i ra, Ban qu\u1ea3n tr\u1ecb c\u00f2n c\u00f3 tr\u00e1ch nhi\u1ec7m gi\u00e1m s\u00e1t vi\u1ec7c thi\u1ebft k\u1ebf v\u00e0 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c th\u1ee7 t\u1ee5c b\u00e1o c\u00e1o sai ph\u1ea1m v\u00e0 c\u00e1c th\u1ee7 t\u1ee5c so\u00e1t x\u00e9t t\u00ednh hi\u1ec7u qu\u1ea3 c\u1ee7a KSNB c\u1ee7a \u0111\u01a1n v\u1ecb.<\/span><\/p>\n

d) Tri\u1ebft l\u00fd v\u00e0 phong c\u00e1ch \u0111i\u1ec1u h\u00e0nh c\u1ee7a Ban Gi\u00e1m \u0111\u1ed1c:\u00a0<\/em>Tri\u1ebft l\u00fd v\u00e0 phong c\u00e1ch \u0111i\u1ec1u h\u00e0nh c\u1ee7a Ban Gi\u00e1m \u0111\u1ed1c c\u00f3 nhi\u1ec1u \u0111\u1eb7c \u0111i\u1ec3m, nh\u01b0 quan \u0111i\u1ec3m, th\u00e1i \u0111\u1ed9 v\u00e0 h\u00e0nh \u0111\u1ed9ng c\u1ee7a Ban Gi\u00e1m \u0111\u1ed1c \u0111\u1ed1i v\u1edbi vi\u1ec7c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y BCTC c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n qua vi\u1ec7c l\u1ef1a ch\u1ecdn c\u00e1c nguy\u00ean t\u1eafc, ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n c\u00f3 th\u1eadn tr\u1ecdng hay kh\u00f4ng khi c\u00f3 nhi\u1ec1u l\u1ef1a ch\u1ecdn kh\u00e1c nhau v\u1ec1 nguy\u00ean t\u1eafc, ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n, ho\u1eb7c s\u1ef1 k\u00edn k\u1ebd v\u00e0 th\u1eadn tr\u1ecdng khi x\u00e2y d\u1ef1ng c\u00e1c \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n, trong \u0111\u00f3:<\/span><\/p>\n

+ N\u1ebfu vi\u1ec7c \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh qu\u1ea3n l\u00fd \u0111\u01b0\u1ee3c t\u1eadp trung v\u00e0 chi ph\u1ed1i b\u1edfi m\u1ed9t ng\u01b0\u1eddi th\u00ec KTV c\u1ea7n ch\u00fa \u00fd \u0111\u1ebfn ph\u1ea9m ch\u1ea5t v\u00e0 n\u0103ng l\u1ef1c c\u1ee7a ng\u01b0\u1eddi n\u1eafm quy\u1ec1n t\u1eadp trung \u0111\u00f3.<\/span><\/p>\n

+ N\u1ebfu nh\u01b0 quy\u1ec1n l\u1ef1c \u0111\u01b0\u1ee3c ph\u00e2n t\u00e1n cho nhi\u1ec1u ng\u01b0\u1eddi trong b\u1ed9 m\u00e1y qu\u1ea3n l\u00fd th\u00ec KTV c\u1ea7n xem x\u00e9t vi\u1ec7c s\u1eed d\u1ee5ng quy\u1ec1n l\u1ef1c c\u1ee7a ng\u01b0\u1eddi ph\u00e2n quy\u1ec1n \u0111\u1ec3 \u0111\u1ec1 ph\u00f2ng tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng s\u1eed d\u1ee5ng h\u1ebft quy\u1ec1n h\u1ea1n \u0111\u01b0\u1ee3c giao ho\u1eb7c l\u1ea1m d\u1ee5ng quy\u1ec1n h\u1ea1n n\u00e0y.<\/span><\/p>\n

+ Ph\u01b0\u01a1ng ph\u00e1p \u1ee7y quy\u1ec1n: L\u00e0 c\u00e1ch th\u1ee9c ng\u01b0\u1eddi qu\u1ea3n l\u00fd \u1ee7y quy\u1ec1n cho c\u1ea5p d\u01b0\u1edbi m\u1ed9t c\u00e1ch ch\u00ednh th\u1ee9c. C\u1ea7n c\u00f3 nh\u1eefng \u1ee7y quy\u1ec1n r\u00f5 r\u00e0ng v\u0103n b\u1ea3n s\u1ebd gi\u00fap cho c\u00f4ng vi\u1ec7c \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh d\u1ec5 d\u00e0ng v\u00e0 tr\u00e1nh \u0111\u01b0\u1ee3c s\u1ef1 l\u1ea1m d\u1ee5ng.<\/span><\/p>\n

d) C\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c: <\/em>Vi\u1ec7c thi\u1ebft l\u1eadp m\u1ed9t c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c th\u00edch h\u1ee3p g\u1ed3m vi\u1ec7c xem x\u00e9t, c\u00e2n nh\u1eafc c\u00e1c v\u1ea5n \u0111\u1ec1 ch\u00ednh v\u1ec1 quy\u1ec1n h\u1ea1n, tr\u00e1ch nhi\u1ec7m v\u00e0 c\u00e1c k\u00eanh b\u00e1o c\u00e1o ph\u00f9 h\u1ee3p. S\u1ef1 ph\u00f9 h\u1ee3p c\u1ee7a c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c ph\u1ee5 thu\u1ed9c m\u1ed9t ph\u1ea7n v\u00e0o quy m\u00f4 v\u00e0 \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb. C\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c th\u1ef1c ch\u1ea5t \u0111\u00e2y l\u00e0 s\u1ef1 ph\u00e2n chia tr\u00e1ch nhi\u1ec7m v\u00e0 quy\u1ec1n h\u1ea1n gi\u1eefa c\u00e1c b\u1ed9 ph\u1eadn trong \u0111\u01a1n v\u1ecb, n\u00f3 g\u00f3p ph\u1ea7n r\u1ea5t l\u1edbn trong vi\u1ec7c \u0111\u1ea1t \u0111\u01b0\u1ee3c c\u00e1c m\u1ee5c ti\u00eau \u0111\u1ec1 ra. M\u1ed9t c\u01a1 c\u1ea5u ph\u00f9 h\u1ee3p s\u1ebd l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 l\u1eadp k\u1ebf ho\u1ea1ch, \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t v\u00e0 gi\u00e1m s\u00e1t c\u00e1c ho\u1ea1t \u0111\u1ed9ng. Ng\u01b0\u1ee3c l\u1ea1i, khi thi\u1ebft k\u1ebf kh\u00f4ng \u0111\u00fang, c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u00f3 th\u1ec3 l\u00e0m cho c\u00e1c th\u1ee7 t\u1ee5c ki\u1ec3m so\u00e1t m\u1ea5t t\u00e1c d\u1ee5ng.<\/span><\/p>\n

V\u00ed d\u1ee5:\u00a0<\/em>N\u1ebfu b\u1ed1 tr\u00ed b\u1ed9 ph\u1eadn ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 tr\u1ef1c thu\u1ed9c ph\u00f2ng k\u1ebf to\u00e1n, ch\u1ee9c n\u0103ng ki\u1ec3m tra v\u00e0 \u0111\u00e1nh gi\u00e1 c\u1ee7a ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 s\u1ebd kh\u00f4ng ph\u00e1t huy t\u00e1c d\u1ee5ng.<\/span><\/p>\n

C\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c th\u01b0\u1eddng \u0111\u01b0\u1ee3c m\u00f4 t\u1ea3 th\u00f4ng qua s\u01a1 \u0111\u1ed3 t\u1ed5 ch\u1ee9c, trong \u0111\u00f3 ph\u1ea3i x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u00e1c \u0111\u01b0\u1ee3c c\u00e1c v\u1ecb tr\u00ed then ch\u1ed1t v\u1edbi quy\u1ec1n h\u1ea1n, tr\u00e1ch nhi\u1ec7m v\u00e0 c\u00e1c th\u1ec3 th\u1ee9c b\u00e1o c\u00e1o cho ph\u00f9 h\u1ee3p. Ngo\u00e0i ra, c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ea7n ph\u00f9 h\u1ee3p v\u1edbi quy m\u00f4 v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb.<\/span><\/p>\n

\u0111) Ph\u00e2n c\u00f4ng quy\u1ec1n h\u1ea1n v\u00e0 tr\u00e1ch nhi\u1ec7m:\u00a0<\/em>Vi\u1ec7c ph\u00e2n c\u00f4ng quy\u1ec1n h\u1ea1n v\u00e0 tr\u00e1ch nhi\u1ec7m c\u00f3 th\u1ec3 bao g\u1ed3m c\u00e1c ch\u00ednh s\u00e1ch li\u00ean quan \u0111\u1ebfn th\u00f4ng l\u1ec7 ph\u1ed5 bi\u1ebfn, hi\u1ec3u bi\u1ebft v\u00e0 kinh nghi\u1ec7m c\u1ee7a c\u00e1c nh\u00e2n s\u1ef1 ch\u1ee7 ch\u1ed1t, v\u00e0 c\u00e1c ngu\u1ed3n l\u1ef1c \u0111\u01b0\u1ee3c cung c\u1ea5p \u0111\u1ec3 th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5. Ngo\u00e0i ra, vi\u1ec7c ph\u00e2n c\u00f4ng c\u00f3 th\u1ec3 bao g\u1ed3m c\u00e1c ch\u00ednh s\u00e1ch v\u00e0 trao \u0111\u1ed5i th\u00f4ng tin \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng t\u1ea5t c\u1ea3 nh\u00e2n vi\u00ean \u0111\u1ec1u hi\u1ec3u \u0111\u01b0\u1ee3c m\u1ee5c ti\u00eau c\u1ee7a \u0111\u01a1n v\u1ecb, hi\u1ec3u \u0111\u01b0\u1ee3c h\u00e0nh \u0111\u1ed9ng c\u1ee7a m\u1ed7i c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan v\u1edbi nhau v\u00e0 \u0111\u00f3ng g\u00f3p nh\u01b0 th\u1ebf n\u00e0o v\u00e0o c\u00e1c m\u1ee5c ti\u00eau \u0111\u00f3, v\u00e0 nh\u1eadn th\u1ee9c \u0111\u01b0\u1ee3c m\u1ed7i c\u00e1 nh\u00e2n s\u1ebd ch\u1ecbu tr\u00e1ch nhi\u1ec7m nh\u01b0 th\u1ebf n\u00e0o v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 c\u00e1i g\u00ec.<\/span><\/p>\n

e) C\u00e1c ch\u00ednh s\u00e1ch v\u00e0 th\u00f4ng l\u1ec7 v\u1ec1 nh\u00e2n s\u1ef1:\u00a0<\/em>C\u00e1c ch\u00ednh s\u00e1ch v\u00e0 th\u00f4ng l\u1ec7 v\u1ec1 nh\u00e2n s\u1ef1 th\u01b0\u1eddng cho th\u1ea5y c\u00e1c v\u1ea5n \u0111\u1ec1 quan tr\u1ecdng li\u00ean quan t\u1edbi nh\u1eadn th\u1ee9c v\u1ec1 ki\u1ec3m so\u00e1t c\u1ee7a \u0111\u01a1n v\u1ecb. V\u00ed d\u1ee5, ti\u00eau chu\u1ea9n v\u1ec1 tuy\u1ec3n d\u1ee5ng c\u00e1c \u1ee9ng vi\u00ean c\u00f3 tr\u00ecnh \u0111\u1ed9 cao nh\u1ea5t th\u1ec3 hi\u1ec7n cam k\u1ebft c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u1ed1i v\u1edbi nh\u1eefng ng\u01b0\u1eddi c\u00f3 n\u0103ng l\u1ef1c v\u00e0 \u0111\u00e1ng tin c\u1eady.<\/span><\/p>\n

S\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a m\u1ecdi doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c lu\u00f4n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ed9i ng\u0169 nh\u00e2n vi\u00ean v\u00e0 h\u1ecd l\u00e0 nh\u00e2n t\u1ed1 quan tr\u1ecdng trong m\u00f4i tr\u01b0\u1eddng ki\u1ec3m so\u00e1t c\u0169ng nh\u01b0 ch\u1ee7 th\u1ec3 th\u1ef1c hi\u1ec7n m\u1ecdi th\u1ee7 t\u1ee5c ki\u1ec3m so\u00e1t trong ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb.<\/span><\/p>\n

Nh\u01b0 v\u1eady, ch\u00ednh s\u00e1ch nh\u00e2n s\u1ef1 bao g\u1ed3m to\u00e0n b\u1ed9 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p qu\u1ea3n l\u00fd v\u00e0 c\u00e1c ch\u1ebf \u0111\u1ed9 c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u1ed1i v\u1edbi vi\u1ec7c tuy\u1ec3n d\u1ee5ng, \u0111\u00e0o t\u1ea1o, \u0111\u00e1nh gi\u00e1, \u0111\u1ec1 b\u1ea1t, khen th\u01b0\u1edfng v\u00e0 k\u1ef7 lu\u1eadt \u0111\u1ed1i v\u1edbi nh\u00e2n vi\u00ean trong \u0111\u01a1n v\u1ecb.<\/span><\/p>\n

2. Quy tr\u00ecnh \u0111\u00e1nh gi\u00e1 r\u1ee7i ro c\u1ee7a \u0111\u01a1n v\u1ecb trong h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9.<\/strong><\/span><\/h2>\n

a) Cho m\u1ee5c ti\u00eau l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y BCTC, quy tr\u00ecnh \u0111\u00e1nh gi\u00e1 r\u1ee7i ro c\u1ee7a \u0111\u01a1n v\u1ecb bao g\u1ed3m vi\u1ec7c Ban Gi\u00e1m \u0111\u1ed1c x\u00e1c \u0111\u1ecbnh c\u00e1c r\u1ee7i ro kinh doanh c\u00f3 li\u00ean quan nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ebfn vi\u1ec7c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y BCTC theo khu\u00f4n kh\u1ed5 v\u1ec1 l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y BCTC, \u01b0\u1edbc t\u00ednh \u0111\u1ed9 r\u1ee7i ro, \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng x\u1ea3y ra r\u1ee7i ro v\u00e0 quy\u1ebft \u0111\u1ecbnh c\u00e1c h\u00e0nh \u0111\u1ed9ng nh\u1eb1m x\u1eed l\u00fd, qu\u1ea3n tr\u1ecb r\u1ee7i ro v\u00e0 k\u1ebft qu\u1ea3 thu \u0111\u01b0\u1ee3c. V\u00ed d\u1ee5, quy tr\u00ecnh \u0111\u00e1nh gi\u00e1 r\u1ee7i ro c\u1ee7a \u0111\u01a1n v\u1ecb c\u00f3 th\u1ec3 g\u1ed3m \u0111\u00e1nh gi\u00e1 c\u00e1ch \u0111\u01a1n v\u1ecb xem x\u00e9t kh\u1ea3 n\u0103ng ghi nh\u1eadn thi\u1ebfu c\u00e1c giao d\u1ecbch, ho\u1eb7c c\u00e1ch x\u00e1c \u0111\u1ecbnh v\u00e0 ph\u00e2n t\u00edch c\u00e1c \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n quan tr\u1ecdng \u0111\u01b0\u1ee3c ghi nh\u1eadn tr\u00ean BCTC.<\/span><\/p>\n

b) C\u00e1c r\u1ee7i ro li\u00ean quan \u0111\u1ebfn \u0111\u1ed9 tin c\u1eady c\u1ee7a BCTC bao g\u1ed3m c\u00e1c s\u1ef1 ki\u1ec7n trong hay ngo\u00e0i \u0111\u01a1n v\u1ecb, c\u00e1c giao d\u1ecbch ho\u1eb7c c\u00e1c t\u00ecnh hu\u1ed1ng c\u00f3 th\u1ec3 ph\u00e1t sinh v\u00e0 c\u00f3 \u1ea3nh h\u01b0\u1edfng b\u1ea5t l\u1ee3i \u0111\u1ebfn kh\u1ea3 n\u0103ng t\u1ea1o l\u1eadp, ghi ch\u00e9p, x\u1eed l\u00fd v\u00e0 b\u00e1o c\u00e1o d\u1eef li\u1ec7u t\u00e0i ch\u00ednh ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c c\u01a1 s\u1edf d\u1eabn li\u1ec7u c\u1ee7a Ban Gi\u00e1m \u0111\u1ed1c trong BCTC. Ban Gi\u00e1m \u0111\u1ed1c c\u00f3 th\u1ec3 l\u1eadp c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh, k\u1ebf ho\u1ea1ch ho\u1eb7c h\u00e0nh \u0111\u1ed9ng \u0111\u1ec3 x\u1eed l\u00fd nh\u1eefng r\u1ee7i ro c\u1ee5 th\u1ec3 ho\u1eb7c quy\u1ebft \u0111\u1ecbnh ch\u1ea5p nh\u1eadn r\u1ee7i ro do t\u00ednh \u0111\u1ebfn hi\u1ec7u qu\u1ea3 kinh t\u1ebf hay do xem x\u00e9t c\u00e1c y\u1ebfu t\u1ed1 kh\u00e1c. C\u00e1c r\u1ee7i ro c\u00f3 th\u1ec3 ph\u00e1t sinh ho\u1eb7c thay \u0111\u1ed5i trong c\u00e1c t\u00ecnh hu\u1ed1ng nh\u01b0:<\/span><\/p>\n

– Nh\u1eefng thay \u0111\u1ed5i trong m\u00f4i tr\u01b0\u1eddng ho\u1ea1t \u0111\u1ed9ng:\u00a0<\/em>Nh\u1eefng thay \u0111\u1ed5i trong m\u00f4i tr\u01b0\u1eddng ph\u00e1p l\u00fd ho\u1eb7c m\u00f4i tr\u01b0\u1eddng ho\u1ea1t \u0111\u1ed9ng c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn nh\u1eefng thay \u0111\u1ed5i v\u1ec1 \u00e1p l\u1ef1c c\u1ea1nh tranh v\u00e0 c\u00e1c r\u1ee7i ro kh\u00e1c nhau \u0111\u00e1ng k\u1ec3;<\/span><\/p>\n

– Nh\u00e2n s\u1ef1 m\u1edbi:<\/em>Nh\u1eefng nh\u00e2n s\u1ef1 m\u1edbi c\u00f3 th\u1ec3 c\u00f3 hi\u1ec3u bi\u1ebft v\u00e0 nh\u1eefng tr\u1ecdng t\u00e2m kh\u00e1c v\u1ec1 KSNB;<\/span><\/p>\n

– H\u1ec7 th\u1ed1ng th\u00f4ng tin m\u1edbi ho\u1eb7c \u0111\u01b0\u1ee3c ch\u1ec9nh s\u1eeda:\u00a0<\/em>Nh\u1eefng thay \u0111\u1ed5i quan tr\u1ecdng v\u00e0 nhanh ch\u00f3ng trong h\u1ec7 th\u1ed1ng th\u00f4ng tin c\u00f3 th\u1ec3 l\u00e0m thay \u0111\u1ed5i c\u00e1c r\u1ee7i ro li\u00ean quan \u0111\u1ebfn KSNB;<\/span><\/p>\n

– T\u0103ng tr\u01b0\u1edfng nhanh:\u00a0<\/em>Vi\u1ec7c m\u1edf r\u1ed9ng \u0111\u00e1ng k\u1ec3 ho\u1ea1t \u0111\u1ed9ng qu\u00e1 nhanh ch\u00f3ng c\u00f3 th\u1ec3 t\u1ea1o \u00e1p l\u1ef1c \u0111\u1ed1i v\u1edbi c\u00e1c ki\u1ec3m so\u00e1t v\u00e0 l\u00e0m t\u0103ng r\u1ee7i ro ki\u1ec3m so\u00e1t b\u1ecb th\u1ea5t b\u1ea1i;<\/span><\/p>\n

– C\u00f4ng ngh\u1ec7 m\u1edbi:\u00a0<\/em>Vi\u1ec7c \u00e1p d\u1ee5ng c\u00e1c c\u00f4ng ngh\u1ec7 m\u1edbi v\u00e0o qu\u00e1 tr\u00ecnh SXKD ho\u1eb7c v\u00e0o h\u1ec7 th\u1ed1ng th\u00f4ng tin c\u00f3 th\u1ec3 l\u00e0m thay \u0111\u1ed5i r\u1ee7i ro trong KSNB;<\/span><\/p>\n

– C\u00e1c ho\u1ea1t \u0111\u1ed9ng, s\u1ea3n ph\u1ea9m, m\u00f4 h\u00ecnh kinh doanh m\u1edbi:\u00a0<\/em>Vi\u1ec7c tham gia v\u00e0o c\u00e1c khu v\u1ef1c \u0111\u1ecba l\u00fd ho\u1eb7c l\u0129nh v\u1ef1c kinh doanh ho\u1eb7c c\u00e1c giao d\u1ecbch m\u00e0 \u0111\u01a1n v\u1ecb c\u00f3 \u00edt kinh nghi\u1ec7m c\u00f3 th\u1ec3 d\u1eabn t\u1edbi nh\u1eefng r\u1ee7i ro m\u1edbi li\u00ean quan \u0111\u1ebfn KSNB;<\/span><\/p>\n

– T\u00e1i c\u01a1 c\u1ea5u \u0111\u01a1n v\u1ecb:\u00a0<\/em>Vi\u1ec7c t\u00e1i c\u01a1 c\u1ea5u c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn gi\u1ea3m bi\u00ean ch\u1ebf, thay \u0111\u1ed5i c\u01a1 ch\u1ebf, c\u00e1ch th\u1ee9c qu\u1ea3n l\u00fd hay thay \u0111\u1ed5i s\u1ef1 ph\u00e2n c\u00f4ng, ph\u00e2n nhi\u1ec7m l\u00e0m thay \u0111\u1ed5i r\u1ee7i ro li\u00ean quan \u0111\u1ebfn KSNB;<\/span><\/p>\n

– M\u1edf r\u1ed9ng c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u1edf n\u01b0\u1edbc ngo\u00e0i:\u00a0<\/em>Vi\u1ec7c m\u1edf r\u1ed9ng hay mua l\u1ea1i c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u1edf n\u01b0\u1edbc ngo\u00e0i d\u1eabn \u0111\u1ebfn c\u00e1c r\u1ee7i ro m\u1edbi v\u00e0 kh\u00e1c th\u01b0\u1eddng c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn KSNB nh\u01b0 gia t\u0103ng ho\u1eb7c thay \u0111\u1ed5i c\u00e1c r\u1ee7i ro t\u1eeb c\u00e1c giao d\u1ecbch ngo\u1ea1i t\u1ec7;<\/span><\/p>\n

– \u00c1p d\u1ee5ng c\u00e1c quy \u0111\u1ecbnh k\u1ebf to\u00e1n m\u1edbi:\u00a0<\/em>Vi\u1ec7c \u00e1p d\u1ee5ng nguy\u00ean t\u1eafc, chu\u1ea9n m\u1ef1c, ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi ho\u1eb7c thay \u0111\u1ed5i chu\u1ea9n m\u1ef1c, ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u00e1c r\u1ee7i ro trong qu\u00e1 tr\u00ecnh l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y BCTC.<\/span><\/p>\n

3. H\u1ec7 th\u1ed1ng th\u00f4ng tin li\u00ean quan \u0111\u1ebfn vi\u1ec7c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y BCTC.<\/span><\/strong><\/h2>\n

Bao g\u1ed3m c\u1ea3 c\u00e1c quy tr\u00ecnh kinh doanh c\u00f3 li\u00ean quan v\u00e0 trao \u0111\u1ed5i th\u00f4ng tin<\/span><\/p>\n

a) M\u1ed9t h\u1ec7 th\u1ed1ng th\u00f4ng tin bao g\u1ed3m c\u00e1c m\u00e1y m\u00f3c thi\u1ebft b\u1ecb (ph\u1ea7n c\u1ee9ng), ph\u1ea7n m\u1ec1m, nh\u00e2n s\u1ef1, th\u1ee7 t\u1ee5c v\u00e0 d\u1eef li\u1ec7u. Nhi\u1ec1u h\u1ec7 th\u1ed1ng th\u00f4ng tin s\u1eed d\u1ee5ng r\u1ed9ng r\u00e3i c\u00f4ng ngh\u1ec7 th\u00f4ng tin (IT).<\/span><\/p>\n

b) H\u1ec7 th\u1ed1ng th\u00f4ng tin li\u00ean quan \u0111\u1ebfn m\u1ee5c ti\u00eau l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y BCTC, g\u1ed3m h\u1ec7 th\u1ed1ng BCTC, trong \u0111\u00f3 c\u00f3 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p v\u00e0 ghi ch\u00e9p \u0111\u1ec3:<\/span><\/p>\n

– X\u00e1c \u0111\u1ecbnh v\u00e0 ghi nh\u1eadn t\u1ea5t c\u1ea3 c\u00e1c giao d\u1ecbch c\u00f3 hi\u1ec7u l\u1ef1c; M\u00f4 t\u1ea3 c\u00e1c giao d\u1ecbch m\u1ed9t c\u00e1ch k\u1ecbp th\u1eddi, chi ti\u1ebft \u0111\u1ec3 cho ph\u00e9p ph\u00e2n lo\u1ea1i ph\u00f9 h\u1ee3p c\u00e1c giao d\u1ecbch \u0111\u1ec3 l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y BCTC;<\/span><\/p>\n

– \u0110o l\u01b0\u1eddng gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c giao d\u1ecbch \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh h\u1ee3p l\u00fd trong BCTC; X\u00e1c \u0111\u1ecbnh th\u1eddi k\u1ef3 di\u1ec5n ra giao d\u1ecbch \u0111\u1ec3 ghi nh\u1eadn giao d\u1ecbch \u0111\u00fang k\u1ef3 k\u1ebf to\u00e1n; Tr\u00ecnh b\u00e0y th\u00edch h\u1ee3p c\u00e1c giao d\u1ecbch v\u00e0 c\u00e1c thuy\u1ebft minh li\u00ean quan tr\u00ean BCTC.<\/span><\/p>\n

c) Ch\u1ea5t l\u01b0\u1ee3ng c\u1ee7a th\u00f4ng tin t\u1ea1o ra t\u1eeb h\u1ec7 th\u1ed1ng s\u1ebd \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn kh\u1ea3 n\u0103ng BG\u0110 \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh ph\u00f9 h\u1ee3p trong vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 ki\u1ec3m so\u00e1t c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb v\u00e0 l\u1eadp BCTC m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady.<\/span><\/p>\n

d) Vi\u1ec7c trao \u0111\u1ed5i th\u00f4ng tin, li\u00ean quan \u0111\u1ebfn vi\u1ec7c cung c\u1ea5p nh\u1eefng hi\u1ec3u bi\u1ebft v\u1ec1 vai tr\u00f2 v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1 nh\u00e2n g\u1eafn li\u1ec1n v\u1edbi KSNB \u0111\u1ed1i v\u1edbi vi\u1ec7c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y BCTC, c\u00f3 th\u1ec3 \u1edf d\u1ea1ng t\u00e0i li\u1ec7u h\u01b0\u1edbng d\u1eabn v\u1ec1 ch\u00ednh s\u00e1ch, h\u01b0\u1edbng d\u1eabn v\u1ec1 k\u1ebf to\u00e1n v\u00e0 l\u1eadp BCTC. Vi\u1ec7c trao \u0111\u1ed5i th\u00f4ng tin c\u00f3 th\u1ec3 \u1edf d\u1ea1ng \u0111i\u1ec7n t\u1eed, b\u1eb1ng l\u1eddi n\u00f3i v\u00e0 qua nh\u1eefng h\u00e0nh \u0111\u1ed9ng c\u1ee7a Ban Gi\u00e1m \u0111\u1ed1c.<\/span><\/p>\n

4. C\u00e1c ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9.<\/span><\/strong><\/h2>\n

4.1. C\u00e1c ch\u00ednh s\u00e1ch v\u00e0 c\u00e1c th\u1ee7 t\u1ee5c<\/em><\/strong><\/span><\/h3>\n

\u00a0C\u00e1c ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m so\u00e1t li\u00ean quan t\u1edbi m\u1ed9t cu\u1ed9c ki\u1ec3m to\u00e1n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i th\u00e0nh c\u00e1c ch\u00ednh s\u00e1ch v\u00e0 c\u00e1c th\u1ee7 t\u1ee5c li\u00ean quan t\u1edbi:<\/span><\/p>\n

a) \u0110\u00e1nh gi\u00e1 t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng:\u00a0<\/em>C\u00e1c ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m so\u00e1t n\u00e0y bao g\u1ed3m vi\u1ec7c \u0111\u00e1nh gi\u00e1 v\u00e0 ph\u00e2n t\u00edch t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf so v\u1edbi k\u1ebf ho\u1ea1ch, so v\u1edbi d\u1ef1 b\u00e1o hay so v\u1edbi t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a k\u1ef3 tr\u01b0\u1edbc; \u0111\u00e1nh gi\u00e1 v\u00e0 ph\u00e2n t\u00edch m\u1ed1i li\u00ean h\u1ec7 gi\u1eefa c\u00e1c d\u1eef li\u1ec7u kh\u00e1c nhau c\u00f3 li\u00ean quan, nh\u01b0 d\u1eef li\u1ec7u v\u1ec1 ho\u1ea1t \u0111\u1ed9ng v\u00e0 d\u1eef li\u1ec7u v\u1ec1 t\u00e0i ch\u00ednh, \u0111\u1ed3ng th\u1eddi th\u1ef1c hi\u1ec7n vi\u1ec7c ph\u00e1t hi\u1ec7n v\u00e0 s\u1eeda ch\u1eefa; so s\u00e1nh c\u00e1c s\u1ed1 li\u1ec7u n\u1ed9i b\u1ed9 v\u1edbi c\u00e1c ngu\u1ed3n th\u00f4ng tin b\u00ean ngo\u00e0i v\u00e0 \u0111\u00e1nh gi\u00e1 t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng hay ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n

b) X\u1eed l\u00fd th\u00f4ng tin: <\/em>Hai nh\u00f3m ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m so\u00e1t h\u1ec7 th\u1ed1ng th\u00f4ng tin \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ph\u1ed5 bi\u1ebfn l\u00e0 ki\u1ec3m so\u00e1t ch\u01b0\u01a1ng tr\u00ecnh \u1ee9ng d\u1ee5ng v\u00e0 ki\u1ec3m so\u00e1t chung v\u1ec1 c\u00f4ng ngh\u1ec7 th\u00f4ng tin: (i) Ki\u1ec3m so\u00e1t ch\u01b0\u01a1ng tr\u00ecnh \u1ee9ng d\u1ee5ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho vi\u1ec7c x\u1eed l\u00fd t\u1eebng \u1ee9ng d\u1ee5ng ri\u00eang l\u1ebb, v\u00ed d\u1ee5: ki\u1ec3m tra t\u00ednh ch\u00ednh x\u00e1c v\u1ec1 m\u1eb7t s\u1ed1 h\u1ecdc c\u1ee7a s\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c ghi ch\u00e9p, duy tr\u00ec v\u00e0 so\u00e1t x\u00e9t s\u1ed1 d\u01b0 c\u00e1c t\u00e0i kho\u1ea3n v\u00e0 b\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh, c\u00e1c ki\u1ec3m so\u00e1t t\u1ef1 \u0111\u1ed9ng nh\u01b0 ki\u1ec3m tra nh\u1eadp d\u1eef li\u1ec7u \u0111\u1ea7u v\u00e0o, ki\u1ec3m tra vi\u1ec7c \u0111\u00e1nh s\u1ed1 th\u1ee9 t\u1ef1 k\u1ebft h\u1ee3p v\u1edbi vi\u1ec7c theo d\u00f5i th\u1ee7 c\u00f4ng c\u00e1c b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p ngo\u1ea1i l\u1ec7. (ii) Ki\u1ec3m so\u00e1t chung v\u1ec1 c\u00f4ng ngh\u1ec7 th\u00f4ng tin l\u00e0 nh\u1eefng ch\u00ednh s\u00e1ch v\u00e0 th\u1ee7 t\u1ee5c li\u00ean quan t\u1edbi nhi\u1ec1u \u1ee9ng d\u1ee5ng v\u00e0 h\u1ed7 tr\u1ee3 cho kh\u1ea3 n\u0103ng ho\u1ea1t \u0111\u1ed9ng hi\u1ec7u qu\u1ea3 c\u1ee7a c\u00e1c ki\u1ec3m so\u00e1t ch\u01b0\u01a1ng tr\u00ecnh \u1ee9ng d\u1ee5ng b\u1eb1ng c\u00e1ch gi\u00fap \u0111\u1ea3m b\u1ea3o kh\u1ea3 n\u0103ng ho\u1ea1t \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng c\u1ee7a h\u1ec7 th\u1ed1ng th\u00f4ng tin. V\u00ed d\u1ee5 ki\u1ec3m so\u00e1t c\u00e1c thay \u0111\u1ed5i v\u1ec1 ch\u01b0\u01a1ng tr\u00ecnh, ki\u1ec3m so\u00e1t vi\u1ec7c truy c\u1eadp h\u1ec7 th\u1ed1ng hay d\u1eef li\u1ec7u, ki\u1ec3m so\u00e1t vi\u1ec7c \u1ee9ng d\u1ee5ng c\u00e1c ph\u1ea7n m\u1ec1m m\u1edbi, ki\u1ec3m so\u00e1t \u0111\u1ed1i v\u1edbi c\u00e1c ph\u1ea7n m\u1ec1m \u0111\u1ec3 h\u1ea1n ch\u1ebf quy\u1ec1n truy c\u1eadp ho\u1eb7c gi\u00e1m s\u00e1t vi\u1ec7c s\u1eed d\u1ee5ng c\u00e1c t\u00ednh n\u0103ng h\u1ec7 th\u1ed1ng c\u00f3 th\u1ec3 l\u00e0m thay \u0111\u1ed5i d\u1eef li\u1ec7u t\u00e0i ch\u00ednh hay thay \u0111\u1ed5i c\u00e1c ghi ch\u00e9p m\u00e0 kh\u00f4ng \u0111\u1ec3 l\u1ea1i d\u1ea5u v\u1ebft.<\/span><\/p>\n

c) Ki\u1ec3m so\u00e1t v\u1ec1 m\u1eb7t v\u1eadt ch\u1ea5t:\u00a0<\/em>L\u00e0 c\u00e1c ki\u1ec3m so\u00e1t bao g\u1ed3m:<\/span><\/p>\n

– B\u1ea3o \u0111\u1ea3m an to\u00e0n v\u1eadt ch\u1ea5t c\u1ee7a t\u00e0i s\u1ea3n, bao g\u1ed3m thu\u00ea nh\u00e2n vi\u00ean b\u1ea3o v\u1ec7 v\u00e0 s\u1eed d\u1ee5ng c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n b\u1ea3o \u0111\u1ea3m an to\u00e0n cho vi\u1ec7c ti\u1ebfp c\u1eadn t\u00e0i s\u1ea3n v\u00e0 h\u1ed3 s\u01a1 t\u00e0i li\u1ec7u; Th\u1ea9m quy\u1ec1n truy c\u1eadp v\u00e0o ch\u01b0\u01a1ng tr\u00ecnh m\u00e1y t\u00ednh v\u00e0 t\u1ec7p d\u1eef li\u1ec7u.<\/span><\/p>\n

– \u0110\u1ecbnh k\u1ef3 ki\u1ec3m \u0111\u1ebfm v\u00e0 so s\u00e1nh s\u1ed1 li\u1ec7u th\u1ef1c t\u1ebf v\u1edbi s\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c ghi ch\u00e9p trong s\u1ed5 k\u1ebf to\u00e1n (v\u00ed d\u1ee5, so s\u00e1nh k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea ti\u1ec1n m\u1eb7t, ch\u1ee9ng kho\u00e1n v\u00e0 h\u00e0ng t\u1ed3n kho th\u1ef1c t\u1ebf v\u1edbi s\u1ed5 k\u1ebf to\u00e1n).<\/span><\/p>\n

M\u1ee9c \u0111\u1ed9, ph\u1ea1m vi m\u00e0 c\u00e1c ki\u1ec3m so\u00e1t v\u1ec1 m\u1eb7t v\u1eadt ch\u1ea5t nh\u1eb1m ng\u0103n ng\u1eeba vi\u1ec7c tr\u1ed9m c\u1eafp t\u00e0i s\u1ea3n c\u00f3 li\u00ean quan t\u1edbi m\u1ee9c \u0111\u1ed9 tin c\u1eady c\u1ee7a vi\u1ec7c l\u1eadp BCTC n\u00ean li\u00ean quan \u0111\u1ebfn c\u1ea3 ch\u1ea5t l\u01b0\u1ee3ng ki\u1ec3m to\u00e1n, ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c t\u00e0i s\u1ea3n c\u00f3 d\u1ec5 b\u1ecb m\u1ea5t c\u1eafp hay kh\u00f4ng.<\/span><\/p>\n

d) Ph\u00e2n nhi\u1ec7m:\u00a0<\/em>Giao cho nh\u1eefng ng\u01b0\u1eddi kh\u00e1c nhau ch\u1ecbu c\u00e1c tr\u00e1ch nhi\u1ec7m\u00a0 ph\u00ea duy\u1ec7t giao d\u1ecbch, ghi ch\u00e9p giao d\u1ecbch v\u00e0 b\u1ea3o qu\u1ea3n t\u00e0i s\u1ea3n. Vi\u1ec7c ph\u00e2n nhi\u1ec7m nh\u1eb1m gi\u1ea3m c\u01a1 h\u1ed9i cho b\u1ea5t c\u1ee9 c\u00e1 nh\u00e2n n\u00e0o c\u00f3 th\u1ec3 v\u1eeba vi ph\u1ea1m v\u00e0 v\u1eeba che gi\u1ea5u sai ph\u1ea1m ho\u1eb7c gian l\u1eadn khi th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5.<\/span><\/p>\n

4.2. C\u00e1c nguy\u00ean t\u1eafc ki\u1ec3m so\u00e1t<\/em><\/strong><\/span><\/h3>\n

Ba nguy\u00ean t\u1eafc ch\u1ec9 \u0111\u1ea1o chung trong vi\u1ec7c thi\u1ebft l\u1eadp h\u1ec7 th\u1ed1ng KSNB c\u00f3 hi\u1ec7u qu\u1ea3 l\u00e0 ph\u00e2n c\u00f4ng, ph\u00e2n nhi\u1ec7m; B\u1ea5t ki\u00eam nhi\u1ec7p v\u00e0 Ph\u00ea chu\u1ea9n, \u1ee7y quy\u1ec1n.<\/span><\/p>\n

Nguy\u00ean t\u1eafc ph\u00e2n c\u00f4ng, ph\u00e2n nhi\u1ec7m<\/em><\/span><\/p>\n

Trong m\u1ed9t t\u1ed5 ch\u1ee9c c\u00f3 nhi\u1ec1u ng\u01b0\u1eddi tham gia th\u00ec c\u00e1c c\u00f4ng vi\u1ec7c c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c ph\u00e2n c\u00f4ng cho t\u1ea5t c\u1ea3 m\u1ecdi ng\u01b0\u1eddi, kh\u00f4ng \u0111\u1ec3 tr\u00ecnh tr\u1ea1ng m\u1ed9t s\u1ed1 ng\u01b0\u1eddi l\u00e0m qu\u00e1 nhi\u1ec1u vi\u1ec7c trong khi m\u1ed9t s\u1ed1 kh\u00e1c l\u1ea1i kh\u00f4ng c\u00f3 ng\u01b0\u1eddi l\u00e0m. Theo nguy\u00ean t\u1eafc n\u00e0y, tr\u00e1ch nhi\u1ec7m v\u00e0 c\u00f4ng vi\u1ec7c c\u1ea7n \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i c\u1ee5 th\u1ec3 cho nhi\u1ec1u b\u1ed9 ph\u1eadn v\u00e0 cho nhi\u1ec1u ng\u01b0\u1eddi trong b\u1ed9 ph\u1eadn. Vi\u1ec7c ph\u00e2n c\u00f4ng ph\u00e2n nhi\u1ec7m r\u00f5 r\u00e0ng t\u1ea1o s\u1ef1 chuy\u00ean m\u00f4n h\u00f3a trong c\u00f4ng vi\u1ec7c, sai s\u00f3t \u00edt x\u1ea3y ra v\u00e0 khi x\u1ea3y ra th\u01b0\u1eddng d\u1ec5 ph\u00e1t hi\u1ec7n.<\/span><\/p>\n

M\u1ee5c \u0111\u00edch c\u1ee7a nguy\u00ean t\u1eafc n\u00e0y l\u00e0 kh\u00f4ng \u0111\u1ec3 cho c\u00e1 nh\u00e2n hay b\u1ed9 ph\u1eadn n\u00e0o c\u00f3 th\u1ec3 ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c m\u1ecdi m\u1eb7t c\u1ee7a nghi\u1ec7p v\u1ee5. Khi \u0111\u00f3, c\u00f4ng vi\u1ec7c c\u1ee7a ng\u01b0\u1eddi n\u00e0y \u0111\u01b0\u1ee3c ki\u1ec3m so\u00e1t t\u1ef1 \u0111\u1ed9ng b\u1edfi c\u00f4ng vi\u1ec7c c\u1ee7a m\u1ed9t nh\u00e2n vi\u00ean kh\u00e1c. Ph\u00e2n c\u00f4ng c\u00f4ng vi\u1ec7c l\u00e0m gi\u1ea3m r\u1ee7i ro x\u1ea3y ra gian l\u1eadn v\u00e0 sai s\u00f3t, \u0111\u1ed3ng th\u1eddi t\u1ea1o \u0111i\u1ec1u ki\u1ec7n n\u00e2ng cao chuy\u00ean m\u00f4n c\u1ee7a nh\u00e2n vi\u00ean.<\/span><\/p>\n

V\u00ed d\u1ee5: <\/em>N\u1ebfu doanh nghi\u1ec7p giao to\u00e0n b\u1ed9 c\u00f4ng t\u00e1c b\u00e1n h\u00e0ng cho m\u1ed9t nh\u00e2n vi\u00ean t\u1eeb kh\u00e2u nh\u1eadn phi\u1ebfu \u0111\u1eb7t h\u00e0ng, quy\u1ebft \u0111\u1ecbnh b\u00e1n ch\u1ecbu, l\u1eadp phi\u1ebfu xu\u1ea5t kho v\u00e0 giao h\u00e0ng, \u0111\u1ebfn l\u1eadp h\u00f3a \u0111\u01a1n, ghi ch\u00e9p s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, l\u1eadp phi\u1ebfu thu v\u00e0 nh\u1eadn ti\u1ec1n\u2026 N\u1ebfu trong tr\u01b0\u1eddng h\u1ee3p nh\u00e2n vi\u00ean t\u00ednh nh\u1ea7m gi\u00e1 b\u00e1n hay giao h\u00e0ng v\u1edbi s\u1ed1 l\u01b0\u1ee3ng nhi\u1ec1u h\u01a1n\u2026 th\u00ec s\u1ef1 b\u1ea5t c\u1ea9n n\u00e0y s\u1ebd g\u00e2y thi\u1ec7t h\u1ea1i cho doanh nghi\u1ec7p. M\u1eb7t kh\u00e1c, c\u00f3 kh\u1ea3 n\u0103ng t\u1ea1o c\u01a1 h\u1ed9i cho nh\u00e2n vi\u00ean \u0111\u00f3 th\u1ef1c hi\u1ec7n h\u00e0nh vi gian l\u1eadn.<\/span><\/p>\n

Nguy\u00ean t\u1eafc b\u1ea5t ki\u00eam nhi\u1ec7m<\/em><\/span><\/p>\n

Nguy\u00ean t\u1eafc n\u00e0y quy \u0111\u1ecbnh s\u1ef1 c\u00e1ch ly th\u00edch h\u1ee3p v\u1ec1 tr\u00e1ch nhi\u1ec7m trong c\u00e1c nghi\u1ec7p v\u1ee5 c\u00f3 li\u00ean quan nh\u1eb1m ng\u0103n ng\u1eeba c\u00e1c sai ph\u1ea1m (nh\u1ea5t l\u00e0 sai ph\u1ea1m c\u1ed1 \u00fd) v\u00e0 h\u00e0nh vi l\u1ea1m d\u1ee5ng quy\u1ec1n h\u1ea1n.<\/span><\/p>\n

V\u00ed d\u1ee5: <\/em>Trong t\u1ed5 ch\u1ee9c nh\u00e2n s\u1ef1 kh\u00f4ng th\u1ec3 b\u1ed1 tr\u00ed ki\u00eam nhi\u1ec7m c\u00e1c nhi\u1ec7m v\u1ee5 ph\u00ea chu\u1ea9n v\u00e0 th\u1ef1c hi\u1ec7n, th\u1ef1c hi\u1ec7n v\u00e0 ki\u1ec3m so\u00e1t, ghi s\u1ed5 v\u00e0 b\u1ea3o qu\u1ea3n t\u00e0i s\u1ea3n….<\/span><\/p>\n

\u0110\u1eb7c bi\u1ec7t, trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p sau, nguy\u00ean t\u1eafc b\u1ea5t ki\u00eam nghi\u1ec7m ph\u1ea3i \u0111\u01b0\u1ee3c t\u00f4n tr\u1ecdng:<\/span><\/p>\n

– B\u1ea5t ki\u00eam nhi\u1ec7m trong vi\u1ec7c b\u1ea3o v\u1ec7 t\u00e0i s\u1ea3n v\u1edbi k\u1ebf to\u00e1n.<\/span><\/p>\n

– B\u1ea5t ki\u00eam nhi\u1ec7m trong vi\u1ec7c ph\u00ea chu\u1ea9n c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf v\u1edbi vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c nghi\u1ec7p v\u1ee5 \u0111\u00f3.<\/span><\/p>\n

– B\u1ea5t ki\u00eam nhi\u1ec7m gi\u1eefa vi\u1ec7c \u0111i\u1ec1u h\u00e0nh v\u1edbi tr\u00e1ch nhi\u1ec7m ghi s\u1ed5.<\/span><\/p>\n

Nguy\u00ean t\u1eafc \u1ee7y quy\u1ec1n v\u00e0 ph\u00ea chu\u1ea9n<\/em><\/span><\/p>\n

\u0110\u1ec3 th\u1ecfa m\u00e3n c\u00e1c m\u1ee5c ti\u00eau ki\u1ec3m so\u00e1t th\u00ec t\u1ea5t c\u1ea3 c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c ph\u00ea chu\u1ea9n \u0111\u00fang \u0111\u1eafn. Trong m\u1ed9t t\u1ed5 ch\u1ee9c, n\u1ebfu ai c\u0169ng l\u00e0m m\u1ecdi vi\u1ec7c th\u00ec s\u1ebd x\u1ea3y ra h\u1ed7n lo\u1ea1n, ph\u1ee9c t\u1ea1p. Ph\u00ea chu\u1ea9n l\u00e0 bi\u1ec3u hi\u1ec7n c\u1ee5 th\u1ec3 c\u1ee7a vi\u1ec7c quy\u1ebft \u0111\u1ecbnh v\u00e0 gi\u1ea3i quy\u1ebft m\u1ed9t c\u00f4ng vi\u1ec7c trong ph\u1ea1m vi nh\u1ea5t \u0111\u1ecbnh. S\u1ef1 ph\u00ea chu\u1ea9n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n qua 2 lo\u1ea1i:<\/span><\/p>\n

– Ph\u00ea chu\u1ea9n chung:\u00a0<\/em>\u0110\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00f4ng qua vi\u1ec7c x\u00e2y d\u1ef1ng c\u00e1c ch\u00ednh s\u00e1ch chung v\u1ec1 nh\u1eefng m\u1eb7t ho\u1ea1t \u0111\u1ed9ng c\u1ee5 th\u1ec3 cho c\u00e1c c\u00e1n b\u1ed9 c\u1ea5p d\u01b0\u1edbi tu\u00e2n th\u1ee7.<\/span><\/p>\n

V\u00ed d\u1ee5: X<\/em>\u00e2y d\u1ef1ng v\u00e0 ph\u00ea chu\u1ea9n b\u1ea3ng gi\u00e1 s\u1ea3n ph\u1ea9m c\u1ed1 \u0111\u1ecbnh, h\u1ea1n m\u1ee9c t\u00edn d\u1ee5ng cho kh\u00e1ch h\u00e0ng.<\/span><\/p>\n

– Ph\u00ea chu\u1ea9n c\u1ee5 th\u1ec3:\u00a0<\/em>\u0110\u01b0\u1ee3c th\u1ef1c hi\u1ec7n cho t\u1eebng nghi\u1ec7p v\u1ee5 kinh t\u1ebf ri\u00eang bi\u1ec7t. Ph\u00ea chu\u1ea9n c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi nh\u1eefng nghi\u1ec7p v\u1ee5 c\u00f3 s\u1ed1 ti\u1ec1n l\u1edbn ho\u1eb7c quan tr\u1ecdng, nh\u1eefng nghi\u1ec7p v\u1ee5 kh\u00f4ng th\u01b0\u1eddng xuy\u00ean x\u1ea3y ra.<\/span><\/p>\n

5. Gi\u00e1m s\u00e1t c\u00e1c ki\u1ec3m so\u00e1t<\/span><\/strong><\/h2>\n

a) Tr\u00e1ch nhi\u1ec7m quan tr\u1ecdng c\u1ee7a Ban Gi\u00e1m \u0111\u1ed1c l\u00e0 thi\u1ebft l\u1eadp v\u00e0 duy tr\u00ec KSNB m\u1ed9t c\u00e1ch th\u01b0\u1eddng xuy\u00ean. Vi\u1ec7c Ban Gi\u00e1m \u0111\u1ed1c gi\u00e1m s\u00e1t c\u00e1c ki\u1ec3m so\u00e1t bao g\u1ed3m vi\u1ec7c xem x\u00e9t li\u1ec7u c\u00e1c ki\u1ec3m so\u00e1t n\u00e0y c\u00f3 \u0111ang ho\u1ea1t \u0111\u1ed9ng nh\u01b0 d\u1ef1 ki\u1ebfn v\u00e0 li\u1ec7u c\u00f3 \u0111\u01b0\u1ee3c thay \u0111\u1ed5i ph\u00f9 h\u1ee3p v\u1edbi s\u1ef1 thay \u0111\u1ed5i c\u1ee7a \u0111\u01a1n v\u1ecb hay kh\u00f4ng. Vi\u1ec7c gi\u00e1m s\u00e1t c\u00e1c ki\u1ec3m so\u00e1t c\u00f3 th\u1ec3 bao g\u1ed3m c\u00e1c ho\u1ea1t \u0111\u1ed9ng nh\u01b0: KTV n\u1ed9i b\u1ed9 \u0111\u00e1nh gi\u00e1 s\u1ef1 tu\u00e2n th\u1ee7 c\u1ee7a nh\u00e2n vi\u00ean ph\u00f2ng kinh doanh \u0111\u1ed1i v\u1edbi c\u00e1c quy \u0111\u1ecbnh c\u1ee7a \u0111\u01a1n v\u1ecb v\u1ec1 h\u1ee3p \u0111\u1ed3ng b\u00e1n h\u00e0ng, b\u1ed9 ph\u1eadn ph\u00e1p l\u00fd gi\u00e1m s\u00e1t s\u1ef1 tu\u00e2n th\u1ee7 c\u00e1c chu\u1ea9n m\u1ef1c \u0111\u1ea1o \u0111\u1ee9c v\u00e0 ch\u00ednh s\u00e1ch ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb,.. Vi\u1ec7c gi\u00e1m s\u00e1t c\u0169ng l\u00e0 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c ki\u1ec3m so\u00e1t ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 theo th\u1eddi gian.<\/span><\/p>\n

b) KTV n\u1ed9i b\u1ed9 ho\u1eb7c nh\u00e2n s\u1ef1 th\u1ef1c hi\u1ec7n nh\u1eefng ch\u1ee9c n\u0103ng t\u01b0\u01a1ng t\u1ef1 c\u00f3 th\u1ec3 tham gia v\u00e0o vi\u1ec7c gi\u00e1m s\u00e1t c\u00e1c ki\u1ec3m so\u00e1t c\u1ee7a \u0111\u01a1n v\u1ecb th\u00f4ng qua c\u00e1c \u0111\u00e1nh gi\u00e1 ri\u00eang r\u1ebd. Th\u00f4ng th\u01b0\u1eddng, nh\u1eefng ng\u01b0\u1eddi n\u00e0y cung c\u1ea5p th\u00f4ng tin k\u1ecbp th\u1eddi, \u0111\u1ec1u \u0111\u1eb7n v\u1ec1 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a KSNB, v\u00e0 t\u1eadp trung s\u1ef1 ch\u00fa \u00fd v\u00e0o vi\u1ec7c \u0111\u00e1nh gi\u00e1 t\u00ednh hi\u1ec7u qu\u1ea3 c\u1ee7a KSNB v\u00e0 trao \u0111\u1ed5i th\u00f4ng tin v\u1ec1 c\u00e1c \u0111i\u1ec3m m\u1ea1nh, \u0111i\u1ec3m y\u1ebfu c\u0169ng nh\u01b0 \u0111\u01b0a ra c\u00e1c khuy\u1ebfn ngh\u1ecb \u0111\u1ec3 c\u1ea3i thi\u1ec7n KSNB.<\/span><\/p>\n

c) C\u00e1c ho\u1ea1t \u0111\u1ed9ng gi\u00e1m s\u00e1t c\u00f3 th\u1ec3 bao g\u1ed3m vi\u1ec7c s\u1eed d\u1ee5ng th\u00f4ng tin c\u00f3 \u0111\u01b0\u1ee3c qua trao \u0111\u1ed5i v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ngo\u00e0i \u0111\u01a1n v\u1ecb m\u00e0 nh\u1eefng th\u00f4ng tin \u0111\u00f3 c\u00f3 th\u1ec3 cho th\u1ea5y c\u00e1c v\u1ea5n \u0111\u1ec1 ho\u1eb7c c\u00e1c khu v\u1ef1c \u0111\u1ecba l\u00fd ho\u1eb7c l\u0129nh v\u1ef1c kinh doanh c\u1ea7n \u0111\u01b0\u1ee3c c\u1ea3i thi\u1ec7n.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Chu\u00e2\u0309n m\u01b0\u0323c ki\u00ea\u0309m toa\u0301n Vi\u00ea\u0323t Nam s\u00f4\u0301 315 \u0111\u01b0\u01a1\u0323c ban ha\u0300nh theo th\u00f4ng t\u01b0 s\u00f4\u0301 214\/2012\/TT-BTC co\u0301 hi\u00ea\u0323u l\u01b0\u0323c t\u01b0\u0300 nga\u0300y 01\/01\/2014 \u0111a\u0303 thay th\u00ea\u0301 cho chu\u00e2\u0309n m\u01b0\u0323c ki\u00ea\u0309m toa\u0301n Vi\u00ea\u0323t Nam cu\u0303 s\u00f4\u0301 400 tr\u01b0\u01a1\u0301c \u0111\u00e2y. \u0110i\u00ea\u0309m kha\u0301c bi\u00ea\u0323t cu\u0309a VSA 315 so v\u01a1\u0301i VSA 400 tr\u01b0\u01a1\u0301c \u0111\u00e2y co\u0301 nhi\u00ea\u0300u n\u00f4\u0323i dung, song n\u00f4\u0323i..<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4265,4266,4267],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30500"}],"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=30500"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30500\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=30500"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=30500"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}