{"id":1357,"date":"2025-12-12T14:30:06","date_gmt":"2025-12-12T07:30:06","guid":{"rendered":"https:\/\/truongthanhgiang.com\/?p=1357"},"modified":"2025-12-12T14:30:10","modified_gmt":"2025-12-12T07:30:10","slug":"kiem-toan-noi-bo-tu-nghia-vu-tuan-thu-den-vu-khi-chien-luoc-cua-doanh-nghiep-viet","status":"publish","type":"post","link":"https:\/\/truongthanhgiang.com\/index.php\/2025\/12\/12\/kiem-toan-noi-bo-tu-nghia-vu-tuan-thu-den-vu-khi-chien-luoc-cua-doanh-nghiep-viet\/","title":{"rendered":"KI\u1ec2M TO\u00c1N N\u1ed8I B\u1ed8: T\u1eea “NGH\u0128A V\u1ee4 TU\u00c2N TH\u1ee6” \u0110\u1ebeN “V\u0168 KH\u00cd CHI\u1ebeN L\u01af\u1ee2C” C\u1ee6A DOANH NGHI\u1ec6P VI\u1ec6T"},"content":{"rendered":"\n

Trong b\u1ee9c tranh kinh t\u1ebf Vi\u1ec7t Nam nhi\u1ec1u n\u0103m v\u1ec1 tr\u01b0\u1edbc, ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 th\u01b0\u1eddng b\u1ecb nh\u00ecn nh\u1eadn m\u1ed9t c\u00e1ch th\u1ee5 \u0111\u1ed9ng nh\u01b0 m\u1ed9t “ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7” \u2013 m\u1ed9t \u0111\u1ea7u vi\u1ec7c ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khi ph\u00e1p lu\u1eadt y\u00eau c\u1ea7u, khi c\u00f3 \u0111o\u00e0n thanh tra g\u00f5 c\u1eeda, ho\u1eb7c khi doanh nghi\u1ec7p r\u1ee5c r\u1ecbch chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 vay ng\u00e2n h\u00e0ng, g\u1ecdi v\u1ed1n. T\u01b0 duy n\u00e0y d\u1eabn \u0111\u1ebfn c\u00e1ch l\u00e0m mang t\u00ednh \u0111\u1ed1i ph\u00f3: l\u00e0m t\u1ed1i thi\u1ec3u, l\u00e0m cho c\u00f3 v\u00e0 tr\u00ec ho\u00e3n c\u00e0ng l\u00e2u c\u00e0ng t\u1ed1t.<\/p>\n\n\n\n

Tuy nhi\u00ean, v\u00e0i n\u0103m tr\u1edf l\u1ea1i \u0111\u00e2y, m\u1ed9t xu h\u01b0\u1edbng r\u00f5 r\u1ec7t v\u00e0 m\u1ea1nh m\u1ebd \u0111ang h\u00ecnh th\u00e0nh: ng\u00e0y c\u00e0ng nhi\u1ec1u doanh nghi\u1ec7p Vi\u1ec7t ch\u1ee7 \u0111\u1ed9ng tri\u1ec3n khai ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 (KTNB) m\u1ed9t c\u00e1ch b\u00e0i b\u1ea3n, ngay c\u1ea3 khi h\u1ecd ch\u01b0a thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh. S\u1ef1 chuy\u1ec3n d\u1ecbch n\u00e0y kh\u00f4ng ph\u1ea3i l\u00e0 ng\u1eabu nhi\u00ean, m\u00e0 n\u00f3 ph\u1ea3n \u00e1nh nh\u1eefng thay \u0111\u1ed5i c\u0103n b\u1ea3n trong m\u00f4i tr\u01b0\u1eddng kinh doanh, \u00e1p l\u1ef1c qu\u1ea3n tr\u1ecb v\u00e0 \u0111\u1eb7c bi\u1ec7t l\u00e0 s\u1ef1 tr\u01b0\u1edfng th\u00e0nh trong t\u01b0 duy v\u1ec1 d\u00f2ng v\u1ed1n v\u00e0 c\u1ea1nh tranh.<\/p>\n\n\n\n

D\u01b0\u1edbi \u0111\u00e2y l\u00e0 ph\u00e2n t\u00edch chi ti\u1ebft v\u1ec1 5 \u0111\u1ed9ng l\u1ef1c c\u1ed1t l\u00f5i khi\u1ebfn doanh nghi\u1ec7p Vi\u1ec7t thay \u0111\u1ed5i c\u00e1ch nh\u00ecn v\u1ec1 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9.<\/em><\/p>\n\n\n\n

1. Doanh nghi\u1ec7p l\u1edbn l\u00ean nhanh h\u01a1n n\u0103ng l\u1ef1c t\u1ef1 ki\u1ec3m so\u00e1t: B\u1eaby t\u0103ng tr\u01b0\u1edfng<\/strong><\/p>\n\n\n\n

\u0110\u1eb7c th\u00f9 c\u1ee7a ph\u1ea7n l\u1edbn doanh nghi\u1ec7p t\u01b0 nh\u00e2n Vi\u1ec7t Nam l\u00e0 kh\u1edfi \u0111\u1ea7u t\u1eeb m\u00f4 h\u00ecnh nh\u1ecf, gia \u0111\u00ecnh ho\u1eb7c nh\u00f3m b\u1ea1n b\u00e8. \u1ede giai \u0111o\u1ea1n n\u00e0y, c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd ch\u1ee7 y\u1ebfu d\u1ef1a tr\u00ean ni\u1ec1m tin, kinh nghi\u1ec7m c\u00e1 nh\u00e2n c\u1ee7a ng\u01b0\u1eddi s\u00e1ng l\u1eadp v\u00e0 s\u1ef1 linh ho\u1ea1t trong ra quy\u1ebft \u0111\u1ecbnh. \u0110\u00e2y l\u00e0 l\u1ee3i th\u1ebf \u1edf giai \u0111o\u1ea1n kh\u1edfi nghi\u1ec7p, nh\u01b0ng l\u1ea1i tr\u1edf th\u00e0nh t\u1eed huy\u1ec7t khi quy m\u00f4 m\u1edf r\u1ed9ng.<\/p>\n\n\n\n

Khi doanh nghi\u1ec7p t\u0103ng tr\u01b0\u1edfng n\u00f3ng, m\u1edf th\u00eam chi nh\u00e1nh, \u0111a d\u1ea1ng h\u00f3a s\u1ea3n ph\u1ea9m ho\u1eb7c ph\u00e2n quy\u1ec1n cho nhi\u1ec1u c\u1ea5p qu\u1ea3n l\u00fd trung gian, r\u1ee7i ro kh\u00f4ng c\u00f2n n\u1eb1m \u1edf \u00fd ch\u00ed c\u1ee7a ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u m\u00e0 n\u1eb1m \u1edf l\u1ed7 h\u1ed5ng c\u1ee7a h\u1ec7 th\u1ed1ng. Nhi\u1ec1u c\u00e1 nh\u00e2n l\u00e3nh \u0111\u1ea1o, ch\u1ee7 doanh nghi\u1ec7p th\u1eeba nh\u1eadn h\u1ecd ch\u1ec9 gi\u1eadt m\u00ecnh nh\u1eadn ra v\u1ea5n \u0111\u1ec1 khi m\u1ecdi s\u1ef1 \u0111\u00e3 r\u1ed3i, \u0111\u00f3 l\u00e0: d\u00f2ng ti\u1ec1n th\u1ef1c t\u1ebf kh\u00f4ng kh\u1edbp v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh; chi ph\u00ed v\u1eadn h\u00e0nh t\u0103ng v\u1ecdt nh\u01b0ng kh\u00f4ng th\u1ec3 b\u00f3c t\u00e1ch r\u00f5 nguy\u00ean nh\u00e2n; nh\u1eefng gian l\u1eadn nh\u1ecf t\u00edch t\u1ee5 l\u00e2u ng\u00e0y th\u00e0nh thi\u1ec7t h\u1ea1i t\u00e0i ch\u00ednh kh\u1ed5ng l\u1ed3; c\u00e1c sai s\u00f3t v\u1eadn h\u00e0nh l\u1eb7p \u0111i l\u1eb7p l\u1ea1i nh\u01b0 m\u1ed9t c\u0103n b\u1ec7nh m\u00e3n t\u00ednh nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c x\u1eed l\u00fd t\u1eadn g\u1ed1c.<\/p>\n\n\n\n

Trong b\u1ed1i c\u1ea3nh \u0111\u00f3, KTNB kh\u00f4ng c\u00f2n l\u00e0 b\u1ed9 ph\u1eadn th\u00eam v\u00e0o cho \u0111\u1eb9p, m\u00e0 tr\u1edf th\u00e0nh c\u00f4ng c\u1ee5 soi chi\u1ebfu h\u1ec7 th\u1ed1ng. N\u00f3 gi\u00fap ban l\u00e3nh \u0111\u1ea1o nh\u00ecn th\u1ea5y nh\u1eefng \u0111i\u1ec3m m\u00f9 trong v\u1eadn h\u00e0nh m\u00e0 c\u00e1c b\u00e1o c\u00e1o qu\u1ea3n l\u00fd th\u00f4ng th\u01b0\u1eddng kh\u00f4ng th\u1ec3 ph\u1ea3n \u00e1nh trung th\u1ef1c.<\/p>\n\n\n\n

2. \u00c1p l\u1ef1c minh b\u1ea1ch h\u00f3a: \u0110i\u1ec1u ki\u1ec7n ng\u1ea7m \u0111\u1ec3 v\u01b0\u01a1n ra bi\u1ec3n l\u1edbn<\/strong><\/p>\n\n\n\n

Doanh nghi\u1ec7p Vi\u1ec7t ng\u00e0y nay \u0111ang tham gia s\u00e2u r\u1ed9ng h\u01a1n bao gi\u1edd h\u1ebft v\u00e0o chu\u1ed7i gi\u00e1 tr\u1ecb to\u00e0n c\u1ea7u v\u00e0 th\u1ecb tr\u01b0\u1eddng v\u1ed1n chuy\u00ean nghi\u1ec7p. Ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng c\u00f2n g\u00f3i g\u1ecdn trong v\u1ed1n t\u1ef1 c\u00f3, m\u00e0 m\u1edf r\u1ed9ng sang: (i)G\u1ecdi v\u1ed1n t\u1eeb c\u00e1c qu\u1ef9 \u0111\u1ea7u t\u01b0 m\u1ea1o hi\u1ec3m; (ii)Vay v\u1ed1n trung v\u00e0 d\u00e0i h\u1ea1n quy m\u00f4 l\u1edbn t\u1eeb ng\u00e2n h\u00e0ng; (iii)Tr\u1edf th\u00e0nh m\u1eaft x\u00edch cung \u1ee9ng cho c\u00e1c doanh nghi\u1ec7p FDI ho\u1eb7c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia.<\/p>\n\n\n\n

\u0110i\u1ec3m chung c\u1ee7a c\u00e1c \u0111\u1ed1i t\u00e1c n\u00e0y l\u00e0 kh\u00f4ng ch\u1ec9 quan t\u00e2m \u0111\u1ebfn l\u1ee3i nhu\u1eadn hay bi\u00ean \u0111\u1ed9 l\u00e3i g\u1ed9p, m\u00e0 c\u00f2n quan t\u00e2m \u0111\u1ebfn kh\u1ea3 n\u0103ng ki\u1ec3m so\u00e1t r\u1ee7i ro c\u1ee7a doanh nghi\u1ec7p. M\u1ed9t h\u1ec7 th\u1ed1ng KTNB ho\u1ea1t \u0111\u1ed9ng hi\u1ec7u qu\u1ea3 gi\u00fap t\u0103ng m\u1ee9c \u0111\u1ed9 tin c\u1eady c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb, \u0111\u1ed3ng th\u1eddi gi\u1ea3m s\u1ef1 ph\u1ee5 thu\u1ed9c r\u1ee7i ro v\u00e0o cam k\u1ebft c\u00e1 nh\u00e2n hay uy t\u00edn ri\u00eang l\u1ebb c\u1ee7a ng\u01b0\u1eddi ch\u1ee7 doanh nghi\u1ec7p.<\/p>\n\n\n\n

Trong nhi\u1ec1u th\u01b0\u01a1ng v\u1ee5 h\u1ee3p t\u00e1c qu\u1ed1c t\u1ebf, vi\u1ec7c s\u1edf h\u1eefu b\u1ed9 ph\u1eadn KTNB \u0111\u1ed9c l\u1eadp kh\u00f4ng c\u00f2n l\u00e0 m\u1ed9t \u0111i\u1ec3m c\u1ed9ng, m\u00e0 \u0111\u00e3 tr\u1edf th\u00e0nh m\u1ed9t \u0111i\u1ec1u ki\u1ec7n ng\u1ea7m \u0111\u1ec3 b\u01b0\u1edbc v\u00e0o b\u00e0n \u0111\u00e0m ph\u00e1n. N\u00f3 ch\u1ee9ng minh cho \u0111\u1ed1i t\u00e1c th\u1ea5y doanh nghi\u1ec7p c\u00f3 kh\u1ea3 n\u0103ng t\u1ef1 ki\u1ec3m so\u00e1t v\u00e0 t\u1ef1 s\u1eeda sai.<\/p>\n\n\n\n

3. B\u01b0\u1edbc chuy\u1ec3n t\u01b0 duy chi\u1ebfn l\u01b0\u1ee3c: t\u1eeb “Chi ph\u00ed tu\u00e2n th\u1ee7” sang “T\u00e0i s\u1ea3n v\u00f4 h\u00ecnh”<\/strong><\/p>\n\n\n\n

M\u1ed9t trong nh\u1eefng r\u00e0o c\u1ea3n l\u1edbn nh\u1ea5t tr\u01b0\u1edbc \u0111\u00e2y l\u00e0 t\u01b0 duy xem KTNB l\u00e0 chi ph\u00ed kh\u00f4ng t\u1ea1o doanh thu. Tuy nhi\u00ean, trong n\u1ec1n kinh t\u1ebf th\u1ecb tr\u01b0\u1eddng c\u1ea1nh tranh b\u1eb1ng ch\u1ea5t l\u01b0\u1ee3ng qu\u1ea3n tr\u1ecb, t\u01b0 duy n\u00e0y \u0111ang \u0111\u01b0\u1ee3c thay th\u1ebf b\u1eb1ng g\u00f3c nh\u00ecn chi\u1ebfn l\u01b0\u1ee3c h\u01a1n: KTNB l\u00e0 m\u1ed9t d\u1ea1ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh.<\/p>\n\n\n\n

Chuy\u1ec3n t\u1eeb “Ph\u1ea3n \u1ee9ng” sang “Ph\u00f2ng ng\u1eeba”<\/strong> C\u00e1ch qu\u1ea3n l\u00fd truy\u1ec1n th\u1ed1ng l\u00e0 h\u01b0 \u0111\u00e2u s\u1eeda \u0111\u00f3, c\u00f3 sai ph\u1ea1m m\u1edbi \u0111i kh\u1eafc ph\u1ee5c. Nh\u01b0ng c\u00e1i gi\u00e1 ph\u1ea3i tr\u1ea3 cho t\u01b0 duy n\u00e0y ng\u00e0y c\u00e0ng \u0111\u1eaft \u0111\u1ecf: ch\u1eb3ng h\u1ea1n m\u1ed9t sai s\u00f3t v\u1ec1 thu\u1ebf nh\u1ecf c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn truy thu l\u1edbn, m\u1ed9t l\u1ed7 h\u1ed5ng CNTT<\/a> c\u00f3 th\u1ec3 l\u00e0m r\u00f2 r\u1ec9 d\u1eef li\u1ec7u kh\u00e1ch h\u00e0ng r\u1ea5t qu\u00fd gi\u00e1, hay m\u1ed9t h\u1ee3p \u0111\u1ed3ng k\u00fd sai th\u1ea9m quy\u1ec1n g\u00e2y tranh ch\u1ea5p ph\u00e1p l\u00fd k\u00e9o d\u00e0i\u2026 KTNB gi\u00fap doanh nghi\u1ec7p n\u00e2ng c\u1ea5p h\u1ec7 \u0111i\u1ec1u h\u00e0nh, chuy\u1ec3n t\u1eeb t\u01b0 duy ph\u1ea3n \u1ee9ng sang ph\u00f2ng ng\u1eeba: nh\u1eadn di\u1ec7n r\u1ee7i ro tr\u01b0\u1edbc khi n\u00f3 tr\u1edf th\u00e0nh t\u1ed5n th\u1ea5t t\u00e0i ch\u00ednh.<\/p>\n\n\n\n

L\u1ee3i th\u1ebf c\u1ea1nh tranh t\u1eeb n\u0103ng l\u1ef1c “T\u1ef1 s\u1eeda l\u1ed7i”<\/strong> Kh\u00f4ng c\u00f3 doanh nghi\u1ec7p n\u00e0o kh\u00f4ng c\u00f3 r\u1ee7i ro. S\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa doanh nghi\u1ec7p l\u1edbn v\u00e0 doanh nghi\u1ec7p nh\u1ecf \u1edf ch\u1ed7: doanh nghi\u1ec7p nh\u1ecf kh\u00f4ng nh\u00ecn th\u1ea5y r\u1ee7i ro cho \u0111\u1ebfn khi thi\u1ec7t h\u1ea1i x\u1ea3y ra, c\u00f2n doanh nghi\u1ec7p l\u1edbn c\u00f3 c\u01a1 ch\u1ebf t\u1ef1 ph\u00e1t hi\u1ec7n s\u1edbm v\u00e0 t\u1ef1 \u0111i\u1ec1u ch\u1ec9nh li\u00ean t\u1ee5c. KTNB ch\u00ednh l\u00e0 c\u01a1 ch\u1ebf mi\u1ec5n d\u1ecbch \u0111\u00f3. Doanh nghi\u1ec7p s\u1edf h\u1eefu h\u1ec7 th\u1ed1ng n\u00e0y s\u1ebd ph\u1ea3n \u1ee9ng nhanh h\u01a1n v\u1edbi bi\u1ebfn \u0111\u1ed9ng th\u1ecb tr\u01b0\u1eddng v\u00e0 \u00edt b\u1ecb s\u1ed1c h\u1ec7 th\u1ed1ng khi kh\u1ee7ng ho\u1ea3ng x\u1ea3y ra. \u0110\u00e2y l\u00e0 n\u0103ng l\u1ef1c c\u1ed1t l\u00f5i m\u00e0 \u0111\u1ed1i th\u1ee7 c\u1ea1nh tranh r\u1ea5t kh\u00f3 sao ch\u00e9p \u0111\u01b0\u1ee3c trong ng\u1eafn h\u1ea1n, t\u1eeb \u0111\u00f3 chuy\u1ec3n h\u00f3a th\u00e0nh l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i b\u1ec1n v\u1eefng.<\/p>\n\n\n\n

\u0110\u1ea7u t\u01b0 s\u1edbm \u2013 L\u1ee3i \u00edch t\u00edch l\u0169y<\/strong> Gi\u1ed1ng nh\u01b0 x\u00e2y d\u1ef1ng th\u01b0\u01a1ng hi\u1ec7u, gi\u00e1 tr\u1ecb c\u1ee7a KTNB \u0111\u01b0\u1ee3c t\u00edch l\u0169y theo th\u1eddi gian. C\u00e0ng v\u1eadn h\u00e0nh s\u1edbm, d\u1eef li\u1ec7u c\u00e0ng \u0111\u1ea7y \u0111\u1ee7, quy tr\u00ecnh c\u00e0ng chu\u1ea9n h\u00f3a. Nh\u1eefng doanh nghi\u1ec7p \u0111\u1ee3i \u0111\u1ebfn khi \u0111\u1ee7 l\u1edbn m\u1edbi l\u00e0m th\u01b0\u1eddng ph\u1ea3i tr\u1ea3 gi\u00e1 r\u1ea5t cao cho chi ph\u00ed kh\u1eafc ph\u1ee5c, gi\u1ea3i quy\u1ebft xung \u0111\u1ed9t n\u1ed9i b\u1ed9 v\u00e0 s\u1eeda ch\u1eefa nh\u1eefng sai l\u1ec7ch \u0111\u00e3 \u0103n s\u00e2u v\u00e0o v\u0103n h\u00f3a t\u1ed5 ch\u1ee9c.<\/p>\n\n\n\n

4. Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 kh\u1ea3 n\u0103ng ti\u1ebfp c\u1eadn v\u1ed1n: ch\u00eca kh\u00f3a c\u1ee7a “Ni\u1ec1m tin t\u00e0i ch\u00ednh”<\/strong><\/p>\n\n\n\n

\u0110\u00e2y l\u00e0 \u0111\u1ed9ng l\u1ef1c th\u1ef1c t\u1ebf v\u00e0 quan tr\u1ecdng nh\u1ea5t th\u00fac \u0111\u1ea9y c\u00e1c ch\u1ee7 doanh nghi\u1ec7p h\u00e0nh \u0111\u1ed9ng. Trong th\u1ecb tr\u01b0\u1eddng t\u00e0i ch\u00ednh, hai doanh nghi\u1ec7p c\u00f3 th\u1ec3 c\u00f3 doanh thu ngang nhau, nh\u01b0ng kh\u1ea3 n\u0103ng ti\u1ebfp c\u1eadn v\u1ed1n l\u1ea1i ho\u00e0n to\u00e0n kh\u00e1c bi\u1ec7t. S\u1ef1 kh\u00e1c bi\u1ec7t \u0111\u00f3 n\u1eb1m \u1edf \u0111\u1ed9 tin c\u1eady c\u1ee7a h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb.<\/p>\n\n\n\n

G\u00f3c nh\u00ecn c\u1ee7a b\u00ean c\u1ea5p v\u1ed1n: cho vay d\u1ef1a tr\u00ean “R\u1ee7i ro”<\/strong> D\u00f9 l\u00e0 ng\u00e2n h\u00e0ng hay qu\u1ef9 \u0111\u1ea7u t\u01b0, quy\u1ebft \u0111\u1ecbnh r\u00f3t v\u1ed1n lu\u00f4n d\u1ef1a tr\u00ean c\u00e2u h\u1ecfi c\u1ed1t l\u00f5i: “R\u1ee7i ro m\u1ea5t v\u1ed1n l\u00e0 bao nhi\u00eau v\u00e0 doanh nghi\u1ec7p n\u00e0y c\u00f3 kh\u1ea3 n\u0103ng t\u1ef1 ki\u1ec3m so\u00e1t r\u1ee7i ro kh\u00f4ng?”<\/em>. Doanh nghi\u1ec7p kh\u00f4ng c\u00f3 KTNB<\/strong> th\u01b0\u1eddng b\u1ecb g\u00e1n m\u00e1c l\u00e0 ph\u1ee5 thu\u1ed9c v\u00e0o c\u00e1 nh\u00e2n, thi\u1ebfu c\u01a1 ch\u1ebf ki\u1ec3m tra ch\u00e9o v\u00e0 r\u1ee7i ro th\u00f4ng tin cao . Ng\u01b0\u1ee3c l\u1ea1i, doanh nghi\u1ec7p c\u00f3 KTNB<\/strong> ph\u00e1t \u0111i t\u00edn hi\u1ec7u m\u1ea1nh m\u1ebd r\u1eb1ng h\u1ecd hi\u1ec3u r\u00f5 r\u1ee7i ro c\u1ee7a ch\u00ednh m\u00ecnh v\u00e0 kh\u00f4ng che gi\u1ea5u v\u1ea5n \u0111\u1ec1.<\/p>\n\n\n\n

V\u1edbi Ng\u00e2n h\u00e0ng: gi\u1ea3m “H\u1ec7 s\u1ed1 r\u1ee7i ro ng\u1ea7m”<\/strong> Ng\u00e2n h\u00e0ng kh\u00f4ng ch\u1ec9 nh\u00ecn t\u00e0i s\u1ea3n \u0111\u1ea3m b\u1ea3o. Khi th\u1ea9m \u0111\u1ecbnh, n\u1ebfu doanh nghi\u1ec7p c\u00f3 h\u1ec7 th\u1ed1ng KTNB b\u00e0i b\u1ea3n, h\u1ed3 s\u01a1 vay v\u1ed1n s\u1ebd \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 an to\u00e0n h\u01a1n. Kh\u1ea3 n\u0103ng gi\u1ea3i tr\u00ecnh s\u1ed1 li\u1ec7u m\u1ea1ch l\u1ea1c, s\u1ef1 nh\u1ea5t qu\u00e1n gi\u1eefa b\u00e1o c\u00e1o thu\u1ebf v\u00e0 b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb gi\u00fap qu\u00e1 tr\u00ecnh th\u1ea9m \u0111\u1ecbnh nhanh h\u01a1n. H\u1ec7 qu\u1ea3 th\u1ef1c t\u1ebf l\u00e0 doanh nghi\u1ec7p c\u00f3 th\u1ec3 ti\u1ebfp c\u1eadn c\u00e1c \u0111i\u1ec1u ki\u1ec7n t\u00edn d\u1ee5ng “m\u1ec1m” h\u01a1n: h\u1ea1n m\u1ee9c cao h\u01a1n, k\u1ef3 h\u1ea1n d\u00e0i h\u01a1n ho\u1eb7c l\u00e3i su\u1ea5t \u01b0u \u0111\u00e3i h\u01a1n do \u0111\u01b0\u1ee3c x\u1ebfp h\u1ea1ng t\u00edn nhi\u1ec7m t\u1ed1t h\u01a1n. KTNB tuy kh\u00f4ng l\u00e0m t\u0103ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n \u0111\u1ea3m b\u1ea3o h\u1eefu h\u00ecnh, nh\u01b0ng n\u00f3 l\u00e0m gi\u1ea3m r\u1ee7i ro trong m\u1eaft b\u00ean cho vay.<\/p>\n\n\n\n

V\u1edbi Qu\u1ef9 \u0111\u1ea7u t\u01b0: b\u01b0\u1edbc \u0111\u1ec7m cho th\u1ea9m \u0111\u1ecbnh<\/strong> Trong c\u00e1c th\u01b0\u01a1ng v\u1ee5 mua b\u00e1n s\u00e1p nh\u1eadp hay g\u1ecdi v\u1ed1n, giai \u0111o\u1ea1n cam go nh\u1ea5t l\u00e0 th\u1ea9m \u0111\u1ecbnh doanh nghi\u1ec7p. Doanh nghi\u1ec7p thi\u1ebfu KTNB th\u01b0\u1eddng b\u1ecb qu\u1ef9 \u0111\u1ea7u t\u01b0 \u0111\u1ecbnh gi\u00e1 th\u1ea5p \u0111\u1ec3 b\u00f9 \u0111\u1eafp cho c\u00e1c r\u1ee7i ro ti\u1ec1m \u1ea9n kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c. Ng\u01b0\u1ee3c l\u1ea1i, m\u1ed9t doanh nghi\u1ec7p \u0111\u00e3 quen v\u1edbi vi\u1ec7c \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 r\u00e0 so\u00e1t s\u1ebd c\u00f3 s\u1eb5n h\u1ed3 s\u01a1, d\u1eef li\u1ec7u minh b\u1ea1ch. \u0110i\u1ec1u n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap b\u1ea3o v\u1ec7 m\u1ee9c \u0111\u1ecbnh gi\u00e1 k\u1ef3 v\u1ecdng m\u00e0 c\u00f2n t\u1ea1o ni\u1ec1m tin cho c\u00e1c c\u1ed5 \u0111\u00f4ng v\u1ec1 c\u00e1ch doanh nghi\u1ec7p v\u1eadn h\u00e0nh sau khi nh\u1eadn v\u1ed1n: minh b\u1ea1ch, kh\u00f4ng xung \u0111\u1ed9t l\u1ee3i \u00edch v\u00e0 ki\u1ec3m so\u00e1t t\u1ed1t d\u00f2ng ti\u1ec1n chung .<\/p>\n\n\n\n

Th\u00f4ng \u0111i\u1ec7p t\u00e0i ch\u00ednh:<\/strong> Trong n\u1ec1n kinh t\u1ebf th\u1ecb tr\u01b0\u1eddng, v\u1ed1n kh\u00f4ng thi\u1ebfu \u2013 ch\u1ec9 thi\u1ebfu ni\u1ec1m tin. Doanh nghi\u1ec7p c\u00e0ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c n\u0103ng l\u1ef1c qu\u1ea3n tr\u1ecb r\u1ee7i ro, chi ph\u00ed v\u1ed1n c\u00e0ng th\u1ea5p.<\/p>\n\n\n\n

5. H\u00e0nh lang ph\u00e1p l\u00fd v\u00e0 vai tr\u00f2 m\u1edbi: kh\u00f4ng c\u00f2n l\u00e0 “v\u00f9ng x\u00e1m”<\/strong><\/p>\n\n\n\n

Hi\u1ec7n nay, v\u1edbi s\u1ef1 ra \u0111\u1eddi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 05\/2019\/N\u0110-CP v\u00e0 h\u1ec7 th\u1ed1ng Chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Vi\u1ec7t Nam, ho\u1ea1t \u0111\u1ed9ng n\u00e0y \u0111\u00e3 c\u00f3 v\u1ecb tr\u00ed ph\u00e1p l\u00fd r\u00f5 r\u00e0ng. Ranh gi\u1edbi gi\u1eefa ki\u1ec3m to\u00e1n – ki\u1ec3m so\u00e1t – qu\u1ea3n tr\u1ecb r\u1ee7i ro \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e2n \u0111\u1ecbnh r\u1ea1ch r\u00f2i. \u0110i\u1ec1u n\u00e0y t\u1ea1o n\u1ec1n t\u1ea3ng v\u1eefng ch\u1eafc \u0111\u1ec3 doanh nghi\u1ec7p tri\u1ec3n khai b\u00e0i b\u1ea3n thay v\u00ec m\u00f2 m\u1eabm t\u1ef1 ph\u00e1t.<\/p>\n\n\n\n

\u0110\u1eb7c bi\u1ec7t, KTNB hi\u1ec7n \u0111\u1ea1i \u0111\u00e3 v\u01b0\u1ee3t qua n\u1ed7i s\u1ee3 h\u00e3i v\u1ec1 vi\u1ec7c “b\u1edbi l\u00f4ng t\u00ecm v\u1ebft”. Theo chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf v\u00e0 Vi\u1ec7t Nam hi\u1ec7n nay, KTNB c\u00f3 hai vai tr\u00f2 song song: (i)\u0110\u1ea3m b\u1ea3o-<\/strong> \u0110\u00e1nh gi\u00e1 kh\u00e1ch quan t\u00ednh hi\u1ec7u qu\u1ea3 c\u1ee7a h\u1ec7 th\u1ed1ng; (ii)T\u01b0 v\u1ea5n-<\/strong> \u0110\u1ed3ng h\u00e0nh c\u00f9ng ban \u0111i\u1ec1u h\u00e0nh \u0111\u1ec3 c\u1ea3i ti\u1ebfn quy tr\u00ecnh.<\/p>\n\n\n\n

Khi \u0111\u01b0\u1ee3c tri\u1ec3n khai \u0111\u00fang, KTNB kh\u00f4ng g\u00e2y c\u0103ng th\u1eb3ng m\u00e0 gi\u00fap chu\u1ea9n h\u00f3a quy tr\u00ecnh, gi\u1ea3m b\u1edbt g\u00e1nh n\u1eb7ng qu\u1ea3n l\u00fd s\u1ef1 v\u1ee5 cho ban l\u00e3nh \u0111\u1ea1o, \u0111\u1ed3ng th\u1eddi b\u1ea3o v\u1ec7 ch\u00ednh c\u00e1c ch\u1ee7 doanh nghi\u1ec7p tr\u01b0\u1edbc c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd c\u00e1 nh\u00e2n.<\/p>\n\n\n\n

K\u1ebft lu\u1eadn<\/strong><\/p>\n\n\n\n

Vi\u1ec7c doanh nghi\u1ec7p Vi\u1ec7t b\u1eaft \u0111\u1ea7u ch\u1ee7 \u0111\u1ed9ng t\u00ecm \u0111\u1ebfn ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t tr\u00e0o l\u01b0u nh\u1ea5t th\u1eddi, m\u00e0 ph\u1ea3n \u00e1nh m\u1ed9t b\u01b0\u1edbc tr\u01b0\u1edfng th\u00e0nh v\u01b0\u1ee3t b\u1eadc trong t\u01b0 duy qu\u1ea3n tr\u1ecb: chuy\u1ec3n t\u1eeb qu\u1ea3n l\u00fd d\u1ef1a tr\u00ean ni\u1ec1m tin c\u00e1 nh\u00e2n sang qu\u1ea3n tr\u1ecb d\u1ef1a tr\u00ean h\u1ec7 th\u1ed1ng khoa h\u1ecdc.<\/p>\n\n\n\n

Trong b\u1ed1i c\u1ea3nh c\u1ea1nh tranh kh\u1ed1c li\u1ec7t, khi m\u00e0 “v\u1ed1n r\u1ebb” v\u00e0 “c\u01a1 h\u1ed9i t\u1ed1t” lu\u00f4n \u01b0u ti\u00ean nh\u1eefng n\u01a1i an to\u00e0n, ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 kh\u00f4ng c\u00f2n l\u00e0 g\u00e1nh n\u1eb7ng chi ph\u00ed tu\u00e2n th\u1ee7. N\u00f3 ch\u00ednh l\u00e0 kho\u1ea3n \u0111\u1ea7u t\u01b0 chi\u1ebfn l\u01b0\u1ee3c \u0111\u1ec3 doanh nghi\u1ec7p v\u1eadn h\u00e0nh an to\u00e0n, gia t\u0103ng gi\u00e1 tr\u1ecb th\u01b0\u01a1ng hi\u1ec7u v\u00e0 \u0111\u1ea3m b\u1ea3o s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng trong d\u00e0i h\u1ea1n.<\/p>\n\n\n\n

Doanh nghi\u1ec7p kh\u00f4ng c\u00f3 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 <\/strong>v\u1eabn c\u00f3 th\u1ec3 t\u1ed3n t\u1ea1i v\u00e0 vay v\u1ed1n, nh\u01b0ng doanh nghi\u1ec7p c\u00f3 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/strong> s\u1ebd \u0111i nhanh h\u01a1n, vay v\u1ed1n d\u1ec5 h\u01a1n v\u00e0 \u0111\u1ee9ng v\u1eefng h\u01a1n tr\u01b0\u1edbc nh\u1eefng c\u01a1n s\u00f3ng d\u1eef c\u1ee7a th\u1ecb tr\u01b0\u1eddng.\/.<\/p>\n\n\n\n

Tham kh\u1ea3o quy \u0111\u1ecbnh:
https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-05-2019-ND-CP-quy-dinh-ve-kiem-toan-noi-bo-315316.aspx<\/a><\/p>\n\n\n\n

<\/p>\n\n\n\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

Trong b\u1ee9c tranh kinh t\u1ebf Vi\u1ec7t Nam nhi\u1ec1u n\u0103m v\u1ec1 tr\u01b0\u1edbc, ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 th\u01b0\u1eddng b\u1ecb nh\u00ecn nh\u1eadn m\u1ed9t c\u00e1ch th\u1ee5 \u0111\u1ed9ng nh\u01b0 m\u1ed9t “ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7” \u2013 m\u1ed9t \u0111\u1ea7u vi\u1ec7c ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khi ph\u00e1p lu\u1eadt y\u00eau c\u1ea7u, khi c\u00f3 \u0111o\u00e0n thanh tra g\u00f5 c\u1eeda, ho\u1eb7c khi doanh nghi\u1ec7p r\u1ee5c r\u1ecbch […]<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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