![\"D\u1ecbch](\"https:\/\/lehoangtuyen.vn\/wp-content\/uploads\/2023\/10\/IMG_6868-Tiep-tan-MAN-300x169.jpg\")
<\/strong><\/p>\nGi\u1edbi Thi\u1ec7u D\u1ecbch V\u1ee5 Ki\u1ec3m To\u00e1n B\u00e1o C\u00e1o T\u00e0i Ch\u00ednh (BCTC) c\u1ee7a Ch\u00fang T\u00f4i<\/strong><\/h2>\nCh\u00e0o m\u1eebng b\u1ea1n \u0111\u1ebfn v\u1edbi MAN – Master Accountant Networking – n\u01a1i chuy\u00ean nghi\u1ec7p, t\u1eadn t\u00e2m v\u00e0 \u0111\u00e1ng tin c\u1eady. Ch\u00fang t\u00f4i t\u1ef1 h\u00e0o mang \u0111\u1ebfn d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e1ng tin c\u1eady cho m\u1ed9t lo\u1ea1t c\u00e1c kh\u00e1ch h\u00e0ng, t\u1eeb Doanh nghi\u1ec7p FDI, C\u00f4ng ty C\u1ed5 ph\u1ea7n, c\u00e1c Doanh nghi\u1ec7p, Ch\u1ee7 s\u1edf h\u1eefu, Ban Gi\u00e1m \u0111\u1ed1c, Ng\u00e2n h\u00e0ng, Nh\u00e0 \u0110\u1ea7u t\u01b0, Ban Qu\u1ea3n l\u00fd D\u1ef1 \u00e1n, T\u1ed5ng th\u1ea7u, v\u00e0 nhi\u1ec1u h\u01a1n n\u1eefa.<\/p>\n
V\u1edbi kinh nghi\u1ec7m r\u1ed9ng l\u1edbn v\u00e0 s\u1ef1 hi\u1ec3u bi\u1ebft s\u00e2u s\u1eafc v\u1ec1 th\u1ecb tr\u01b0\u1eddng t\u00e0i ch\u00ednh Vi\u1ec7t Nam, ch\u00fang t\u00f4i kh\u00f4ng ch\u1ec9 cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n ch\u1ea5t l\u01b0\u1ee3ng cao, m\u00e0 c\u00f2n t\u01b0 v\u1ea5n gi\u00fap kh\u00e1ch h\u00e0ng t\u1ed1i \u01b0u h\u00f3a qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh v\u00e0 \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ee5c ti\u00eau kinh doanh c\u1ee7a m\u00ecnh.<\/p>\n
\u0110\u1ed1i v\u1edbi ch\u00fang t\u00f4i, kh\u00f4ng c\u00f3 d\u1ef1 \u00e1n n\u00e0o l\u00e0 qu\u00e1 l\u1edbn hay qu\u00e1 nh\u1ecf. D\u00f9 b\u1ea1n \u0111ang chu\u1ea9n b\u1ecb cho m\u1ed9t cu\u1ed9c \u0111\u1ea5u th\u1ea7u, c\u1ea7n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u1ea5p ph\u00e9p \u0111\u1ea7u t\u01b0, c\u01a1 quan c\u1ea5p ph\u00e9p kinh doanh, hay ch\u1ec9 \u0111\u01a1n gi\u1ea3n mu\u1ed1n \u0111\u1ea3m b\u1ea3o r\u1eb1ng t\u00e0i ch\u00ednh c\u1ee7a m\u00ecnh \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 v\u00e0 minh b\u1ea1ch, ch\u00fang t\u00f4i \u0111\u1ec1u s\u1eb5n l\u00f2ng ph\u1ee5c v\u1ee5.<\/p>\n
H\u00e3y c\u00f9ng MAN – Master Accountant Networking – \u0111i \u0111\u1ebfn th\u00e0nh c\u00f4ng. \u0110\u00f3ng g\u00f3p s\u1ee9c m\u1ea1nh c\u1ee7a ch\u00fang t\u00f4i v\u00e0o th\u1ebf m\u1ea1nh c\u1ee7a b\u1ea1n.<\/p>\n
D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c lo\u1ea1i d\u1ecbch v\u1ee5 D\u1ecbch V\u1ee5 Ki\u1ec3m To\u00e1n B\u00e1o C\u00e1o T\u00e0i Ch\u00ednh c\u1ee7a Ch\u00fang T\u00f4i:<\/p>\n
A. Ki\u1ec3m to\u00e1n B\u00e1o c\u00e1o T\u00e0i ch\u00ednh cho Doanh nghi\u1ec7p FDI t\u1ea1i Vi\u1ec7t Nam<\/strong><\/h2>\n<\/h3>\nI. Gi\u1edbi thi\u1ec7u chung v\u1ec1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n<\/strong><\/h3>\nDoanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI) t\u1ea1i Vi\u1ec7t Nam \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong n\u1ec1n kinh t\u1ebf c\u1ee7a \u0111\u1ea5t n\u01b0\u1edbc, t\u1eeb vi\u1ec7c t\u1ea1o ra vi\u1ec7c l\u00e0m cho h\u00e0ng tri\u1ec7u ng\u01b0\u1eddi d\u00e2n \u0111\u1ebfn vi\u1ec7c t\u0103ng c\u01b0\u1eddng h\u1ee3p t\u00e1c kinh t\u1ebf qu\u1ed1c t\u1ebf. Tuy nhi\u00ean, vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 v\u1eadn h\u00e0nh m\u1ed9t doanh nghi\u1ec7p FDI kh\u00f4ng ph\u1ea3i l\u00fac n\u00e0o c\u0169ng d\u1ec5 d\u00e0ng, \u0111\u1eb7c bi\u1ec7t l\u00e0 khi n\u00f3i \u0111\u1ebfn c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn t\u00e0i ch\u00ednh v\u00e0 k\u1ebf to\u00e1n.<\/p>\n
Ch\u00ednh v\u00ec th\u1ebf, d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n tr\u1edf n\u00ean ng\u00e0y c\u00e0ng c\u1ea7n thi\u1ebft. Ki\u1ec3m to\u00e1n gi\u00fap \u0111\u1ea3m b\u1ea3o r\u1eb1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p FDI \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 minh b\u1ea1ch, t\u1eeb \u0111\u00f3 t\u0103ng c\u01b0\u1eddng ni\u1ec1m tin c\u1ee7a c\u00e1c b\u00ean li\u00ean quan, bao g\u1ed3m c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0, c\u00e1c ng\u00e2n h\u00e0ng v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc.<\/p>\n
Ki\u1ec3m to\u00e1n cho doanh nghi\u1ec7p FDI kh\u00f4ng ch\u1ec9 bao g\u1ed3m vi\u1ec7c ki\u1ec3m tra s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh, m\u00e0 c\u00f2n bao g\u1ed3m vi\u1ec7c \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 c\u1ee7a h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, x\u00e1c \u0111\u1ecbnh c\u00e1c r\u1ee7i ro t\u00e0i ch\u00ednh v\u00e0 \u0111\u1ec1 xu\u1ea5t c\u00e1c gi\u1ea3i ph\u00e1p c\u1ea3i thi\u1ec7n.<\/p>\n
V\u1edbi nh\u1eefng quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 vi\u1ec7c ki\u1ec3m to\u00e1n t\u1ea1i Vi\u1ec7t Nam, c\u0169ng nh\u01b0 c\u00e1c ti\u00eau chu\u1ea9n qu\u1ed1c t\u1ebf, c\u00e1c doanh nghi\u1ec7p FDI c\u00f3 th\u1ec3 y\u00ean t\u00e2m r\u1eb1ng h\u1ecd s\u1ebd nh\u1eadn \u0111\u01b0\u1ee3c d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n chuy\u00ean nghi\u1ec7p, \u0111\u00e1ng tin c\u1eady v\u00e0 hi\u1ec7u qu\u1ea3.<\/p>\n
II<\/strong>. <\/strong>Quy \u0111\u1ecbnh v\u1ec1 Ki\u1ec3m to\u00e1n cho Doanh nghi\u1ec7p FDI t\u1ea1i Vi\u1ec7t Nam<\/strong><\/h3>\n1. Ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh<\/strong><\/p>\nQuy \u0111\u1ecbnh v\u1ec1 ki\u1ec3m to\u00e1n t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh b\u1edfi m\u1ed9t s\u1ed1 v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt quan tr\u1ecdng. Tr\u01b0\u1edbc h\u1ebft, Lu\u1eadt K\u1ebf to\u00e1n 2015 (s\u1eeda \u0111\u1ed5i) quy \u0111\u1ecbnh r\u00f5 r\u00e0ng v\u1ec1 vi\u1ec7c l\u1eadp v\u00e0 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Theo \u0111\u00f3, t\u1ea5t c\u1ea3 c\u00e1c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam, bao g\u1ed3m c\u1ea3 doanh nghi\u1ec7p FDI, \u0111\u1ec1u ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m v\u00e0 c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p b\u00e1o c\u00e1o n\u00e0y cho c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng.<\/p>\n
Ngo\u00e0i ra, Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2011 (s\u1eeda \u0111\u1ed5i) chi ti\u1ebft h\u00f3a quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean, c\u0169ng nh\u01b0 vi\u1ec7c c\u00f4ng b\u1ed1 k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n. Lu\u1eadt n\u00e0y c\u0169ng y\u00eau c\u1ea7u c\u00e1c doanh nghi\u1ec7p ph\u1ea3i s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 c\u1ee7a m\u1ed9t c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec3 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m c\u1ee7a m\u00ecnh.<\/p>\n
2. Ti\u00eau chu\u1ea9n Ki\u1ec3m to\u00e1n<\/strong><\/p>\nTi\u00eau chu\u1ea9n Ki\u1ec3m to\u00e1n t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng d\u1ef1a tr\u00ean Ti\u00eau chu\u1ea9n Ki\u1ec3m to\u00e1n Qu\u1ed1c t\u1ebf (ISA) do Hi\u1ec7p h\u1ed9i K\u1ebf to\u00e1n v\u00e0 Ki\u1ec3m to\u00e1n vi\u00ean Qu\u1ed1c t\u1ebf (IFAC) ban h\u00e0nh. Nh\u1eefng ti\u00eau chu\u1ea9n n\u00e0y cung c\u1ea5p h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u1ec1 c\u00e1ch ti\u1ebfn h\u00e0nh ki\u1ec3m to\u00e1n, t\u1eeb vi\u1ec7c l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n, th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n, \u0111\u1ebfn vi\u1ec7c \u0111\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3 v\u00e0 l\u1eadp b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n.<\/p>\n
3. \u0110\u1ea3m b\u1ea3o Tu\u00e2n th\u1ee7<\/strong><\/p>\nC\u00e1c doanh nghi\u1ec7p FDI t\u1ea1i Vi\u1ec7t Nam c\u1ea7n ch\u00fa \u00fd r\u1eb1ng vi\u1ec7c kh\u00f4ng tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 ki\u1ec3m to\u00e1n c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn c\u00e1c h\u1eadu qu\u1ea3 nghi\u00eam tr\u1ecdng, bao g\u1ed3m c\u1ea3 vi\u1ec7c b\u1ecb ph\u1ea1t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Ch\u00ednh v\u00ec v\u1eady, vi\u1ec7c s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 c\u1ee7a m\u1ed9t c\u00f4ng ty ki\u1ec3m to\u00e1n uy t\u00edn v\u00e0 chuy\u00ean nghi\u1ec7p l\u00e0 m\u1ed9t b\u01b0\u1edbc quan tr\u1ecdng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 t\u0103ng c\u01b0\u1eddng minh b\u1ea1ch t\u00e0i ch\u00ednh.<\/p>\n
III<\/strong>.\u00a0 <\/strong>Th\u1ef1c hi\u1ec7n Ki\u1ec3m to\u00e1n<\/strong><\/h3>\n1. Quy tr\u00ecnh Ki\u1ec3m to\u00e1n<\/strong><\/p>\nQuy tr\u00ecnh ki\u1ec3m to\u00e1n t\u1ea1i Vi\u1ec7t Nam th\u01b0\u1eddng bao g\u1ed3m c\u00e1c giai \u0111o\u1ea1n sau:<\/p>\n
\n- L\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n<\/strong>: Trong giai \u0111o\u1ea1n n\u00e0y, ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd x\u00e1c \u0111\u1ecbnh ph\u1ea1m vi ki\u1ec3m to\u00e1n, ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m to\u00e1n v\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n.<\/li>\n
- Th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n<\/strong>: Giai \u0111o\u1ea1n n\u00e0y bao g\u1ed3m vi\u1ec7c ki\u1ec3m tra c\u00e1c h\u1ed3 s\u01a1 k\u1ebf to\u00e1n, h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 c\u00e1c th\u00f4ng tin kh\u00e1c li\u00ean quan \u0111\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n
- \u0110\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n<\/strong>: D\u1ef1a tr\u00ean k\u1ebft qu\u1ea3 c\u1ee7a c\u00e1c th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n, ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd \u0111\u00e1nh gi\u00e1 li\u1ec7u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 minh b\u1ea1ch hay kh\u00f4ng.<\/li>\n
- L\u1eadp b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n<\/strong>: Cu\u1ed1i c\u00f9ng, ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd l\u1eadp b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n, trong \u0111\u00f3 n\u00eau r\u00f5 k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n v\u00e0 c\u00e1c v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n trong qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n.<\/li>\n<\/ul>\n
2. Quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt<\/strong><\/p>\nTheo Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2011 (s\u1eeda \u0111\u1ed5i), qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n m\u1ed9t c\u00e1ch \u0111\u1ed9c l\u1eadp, kh\u00e1ch quan v\u00e0 tu\u00e2n theo c\u00e1c quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p.<\/p>\n
\u0110\u1ed3ng th\u1eddi, ki\u1ec3m to\u00e1n vi\u00ean c\u1ea7n tu\u00e2n th\u1ee7 c\u00e1c Ti\u00eau chu\u1ea9n ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ban h\u00e0nh b\u1edfi Hi\u1ec7p h\u1ed9i K\u1ebf to\u00e1n v\u00e0 Ki\u1ec3m to\u00e1n vi\u00ean Vi\u1ec7t Nam, v\u00e0 c\u1ea7n \u0111\u1ea3m b\u1ea3o r\u1eb1ng b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c l\u1eadp m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c, minh b\u1ea1ch v\u00e0 theo \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh v\u1ec1 k\u1ef3 b\u00e1o c\u00e1o.<\/p>\n
3. S\u1ef1 c\u1ea7n thi\u1ebft c\u1ee7a Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp<\/strong><\/p>\nVi\u1ec7c s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 c\u1ee7a m\u1ed9t c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp l\u00e0 c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh kh\u00e1ch quan v\u00e0 \u0111\u1ed9 tin c\u1eady c\u1ee7a qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n. C\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh nghi\u00eam ng\u1eb7t v\u1ec1 \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5, t\u1eeb \u0111\u00f3 gi\u00fap t\u0103ng c\u01b0\u1eddng ni\u1ec1m tin c\u1ee7a c\u00e1c b\u00ean li\u00ean quan \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p FDI.<\/p>\n
IV.<\/strong> L\u1ee3i \u00edch c\u1ee7a Ki\u1ec3m to\u00e1n<\/strong> B\u00e1o c\u00e1o T\u00e0i ch\u00ednh<\/strong> cho Doanh nghi\u1ec7p FDI t\u1ea1i Vi\u1ec7t Nam<\/strong><\/h3>\n1. \u0110\u1ea3m b\u1ea3o Minh b\u1ea1ch v\u00e0 \u0110\u00fang lu\u1eadt<\/strong><\/p>\nM\u1ed9t trong nh\u1eefng l\u1ee3i \u00edch quan tr\u1ecdng nh\u1ea5t c\u1ee7a ki\u1ec3m to\u00e1n l\u00e0 vi\u1ec7c \u0111\u1ea3m b\u1ea3o minh b\u1ea1ch v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt. C\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n s\u1ebd gi\u00fap doanh nghi\u1ec7p FDI ch\u1ee9ng minh s\u1ef1 tu\u00e2n th\u1ee7 c\u1ee7a m\u00ecnh \u0111\u1ed1i v\u1edbi c\u00e1c quy \u0111\u1ecbnh k\u1ebf to\u00e1n v\u00e0 thu\u1ebf hi\u1ec7n h\u00e0nh t\u1ea1i Vi\u1ec7t Nam.<\/p>\n
2. T\u0103ng c\u01b0\u1eddng Ni\u1ec1m tin<\/strong><\/p>\nB\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp gi\u00fap t\u0103ng c\u01b0\u1eddng ni\u1ec1m tin c\u1ee7a c\u00e1c b\u00ean li\u00ean quan, bao g\u1ed3m c\u1ea3 nh\u00e0 \u0111\u1ea7u t\u01b0, ng\u00e2n h\u00e0ng, kh\u00e1ch h\u00e0ng v\u00e0 \u0111\u1ed1i t\u00e1c kinh doanh. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 g\u00f3p ph\u1ea7n c\u1ea3i thi\u1ec7n m\u1ed1i quan h\u1ec7 kinh doanh, thu h\u00fat \u0111\u1ea7u t\u01b0 v\u00e0 m\u1edf r\u1ed9ng th\u1ecb tr\u01b0\u1eddng.<\/p>\n
3. Ph\u00e1t hi\u1ec7n v\u00e0 Ki\u1ec3m so\u00e1t R\u1ee7i ro<\/strong><\/p>\nQu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n gi\u00fap ph\u00e1t hi\u1ec7n c\u00e1c r\u1ee7i ro t\u00e0i ch\u00ednh v\u00e0 qu\u1ea3n l\u00fd, t\u1eeb \u0111\u00f3 gi\u00fap doanh nghi\u1ec7p FDI \u0111\u01b0a ra c\u00e1c bi\u1ec7n ph\u00e1p ki\u1ec3m so\u00e1t v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3.<\/p>\n
4. C\u1ea3i thi\u1ec7n Hi\u1ec7u su\u1ea5t<\/strong><\/p>\nC\u00e1c ph\u00e1t hi\u1ec7n v\u00e0 khuy\u1ebfn ngh\u1ecb t\u1eeb qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n c\u00f3 th\u1ec3 gi\u00fap doanh nghi\u1ec7p FDI c\u1ea3i thi\u1ec7n hi\u1ec7u su\u1ea5t ho\u1ea1t \u0111\u1ed9ng v\u00e0 quy tr\u00ecnh k\u1ebf to\u00e1n c\u1ee7a m\u00ecnh. \u0110i\u1ec1u n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap t\u0103ng c\u01b0\u1eddng hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd, m\u00e0 c\u00f2n gi\u00fap ti\u1ebft ki\u1ec7m chi ph\u00ed v\u00e0 t\u1ed1i \u01b0u h\u00f3a l\u1ee3i nhu\u1eadn.<\/p>\n
5. \u0110\u00e1p \u1ee9ng Y\u00eau c\u1ea7u c\u1ee7a Nh\u00e0 \u0111\u1ea7u t\u01b0<\/strong><\/p>\nNhi\u1ec1u nh\u00e0 \u0111\u1ea7u t\u01b0, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, y\u00eau c\u1ea7u c\u00e1c doanh nghi\u1ec7p FDI ph\u1ea3i c\u00f3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp. Vi\u1ec7c \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap t\u0103ng c\u01b0\u1eddng ni\u1ec1m tin c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0, m\u00e0 c\u00f2n m\u1edf r\u1ed9ng c\u01a1 h\u1ed9i \u0111\u1ea7u t\u01b0 cho doanh nghi\u1ec7p.<\/p>\n
<\/p>\n
B. K<\/strong>i\u1ec3m to\u00e1n cho C\u00f4ng ty C\u1ed5 ph\u1ea7n t\u1ea1i Vi\u1ec7t Nam<\/strong><\/h2>\nI. Kh\u00e1i ni\u1ec7m<\/strong><\/h3>\nKi\u1ec3m to\u00e1n l\u00e0 m\u1ed9t quy tr\u00ecnh \u0111\u00e1nh gi\u00e1 t\u1ed5 ch\u1ee9c ho\u1eb7c m\u1ed9t h\u1ec7 th\u1ed1ng v\u1edbi m\u1ee5c \u0111\u00edch x\u00e1c \u0111\u1ecbnh xem li\u1ec7u c\u00e1c quy tr\u00ecnh, h\u1ec7 th\u1ed1ng v\u00e0 c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng c\u00f3 \u0111ang tu\u00e2n th\u1ee7 c\u00e1c y\u00eau c\u1ea7u v\u00e0 quy \u0111\u1ecbnh \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u1eb7t ra hay kh\u00f4ng.<\/p>\n
1. Kh\u00e1i ni\u1ec7m v\u1ec1 ki\u1ec3m to\u00e1n<\/strong><\/p>\nTrong khu\u00f4n kh\u1ed5 c\u1ee7a m\u1ed9t C\u00f4ng ty C\u1ed5 ph\u1ea7n, ki\u1ec3m to\u00e1n th\u01b0\u1eddng bao g\u1ed3m vi\u1ec7c ki\u1ec3m tra v\u00e0 \u0111\u00e1nh gi\u00e1 c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng ch\u00fang tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u00e0 ti\u00eau chu\u1ea9n k\u1ebf to\u00e1n.<\/p>\n
Ki\u1ec3m to\u00e1n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1edfi c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean n\u1ed9i b\u1ed9 (ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9) ho\u1eb7c b\u1edfi c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean ngo\u00e0i l\u1ec7 (ki\u1ec3m to\u00e1n ngo\u1ea1i vi), nh\u01b0 c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/p>\n
2. Ki\u1ec3m to\u00e1n cho C\u00f4ng ty C\u1ed5 ph\u1ea7n t\u1ea1i Vi\u1ec7t Nam<\/strong><\/p>\nT\u1ea1i Vi\u1ec7t Nam, theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, c\u00e1c C\u00f4ng ty C\u1ed5 ph\u1ea7n ph\u1ea3i ti\u1ebfn h\u00e0nh ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m b\u1edfi m\u1ed9t \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp. C\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp s\u1ebd ki\u1ec3m tra, \u0111\u00e1nh gi\u00e1 v\u00e0 \u0111\u01b0a ra \u00fd ki\u1ebfn v\u1ec1 m\u1ee9c \u0111\u1ed9 ch\u00ednh x\u00e1c c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n
Ngo\u00e0i ra, ki\u1ec3m to\u00e1n c\u00f2n gi\u00fap c\u00e1c C\u00f4ng ty C\u1ed5 ph\u1ea7n t\u1ea1i Vi\u1ec7t Nam \u0111\u1ea3m b\u1ea3o r\u1eb1ng h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 \u0111ang ho\u1ea1t \u0111\u1ed9ng hi\u1ec7u qu\u1ea3, gi\u1ea3m thi\u1ec3u r\u1ee7i ro v\u00e0 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/p>\n
Ki\u1ec3m to\u00e1n c\u0169ng cung c\u1ea5p th\u00f4ng tin c\u1ea7n thi\u1ebft cho c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0, c\u1ed5 \u0111\u00f4ng, ban qu\u1ea3n l\u00fd c\u00f4ng ty v\u00e0 c\u00e1c b\u00ean li\u00ean quan kh\u00e1c \u0111\u1ec3 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh kinh doanh.<\/p>\n
Lu\u00f4n ch\u00fa \u00fd r\u1eb1ng, Quy tr\u00ecnh ki\u1ec3m to\u00e1n c\u00f3 th\u1ec3 thay \u0111\u1ed5i t\u00f9y thu\u1ed9c v\u00e0o m\u1ee5c \u0111\u00edch c\u1ee5 th\u1ec3 c\u1ee7a vi\u1ec7c ki\u1ec3m to\u00e1n v\u00e0 y\u00eau c\u1ea7u c\u1ee7a t\u1eebng C\u00f4ng ty C\u1ed5 ph\u1ea7n.<\/p>\n
II<\/strong>. <\/strong>Quy tr\u00ecnh<\/strong>:<\/strong><\/h3>\nQuy tr\u00ecnh ki\u1ec3m to\u00e1n cho m\u1ed9t C\u00f4ng ty C\u1ed5 ph\u1ea7n t\u1ea1i Vi\u1ec7t Nam bao g\u1ed3m c\u00e1c b\u01b0\u1edbc sau:<\/p>\n
1. L\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n<\/strong><\/p>\nTr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n, ki\u1ec3m to\u00e1n vi\u00ean c\u1ea7n ph\u1ea3i hi\u1ec3u r\u00f5 v\u1ec1 C\u00f4ng ty C\u1ed5 ph\u1ea7n m\u00e0 h\u1ecd s\u1ebd ki\u1ec3m to\u00e1n, bao g\u1ed3m c\u1ea5u tr\u00fac t\u1ed5 ch\u1ee9c, l\u0129nh v\u1ef1c kinh doanh, v\u00e0 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9. Ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd x\u00e1c \u0111\u1ecbnh m\u1ee5c ti\u00eau, ph\u1ea1m vi, ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m to\u00e1n, v\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch chi ti\u1ebft cho vi\u1ec7c ki\u1ec3m to\u00e1n.<\/p>\n
2. Th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n<\/strong><\/p>\nKi\u1ec3m to\u00e1n vi\u00ean s\u1ebd ti\u1ebfn h\u00e0nh ki\u1ec3m tra c\u00e1c h\u1ed3 s\u01a1, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, v\u00e0 c\u00e1c h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 theo k\u1ebf ho\u1ea1ch \u0111\u00e3 l\u1eadp. H\u1ecd s\u1ebd ki\u1ec3m tra xem li\u1ec7u c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 \u0111\u01b0\u1ee3c l\u1eadp theo c\u00e1c quy \u0111\u1ecbnh v\u00e0 ti\u00eau chu\u1ea9n k\u1ebf to\u00e1n kh\u00f4ng, v\u00e0 li\u1ec7u h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u00f3 ho\u1ea1t \u0111\u1ed9ng hi\u1ec7u qu\u1ea3 kh\u00f4ng.<\/p>\n
3. \u0110\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n<\/strong><\/p>\nSau khi ki\u1ec3m to\u00e1n, ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd \u0111\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n, so s\u00e1nh v\u1edbi c\u00e1c ti\u00eau chu\u1ea9n \u0111\u00e3 \u0111\u1eb7t ra, v\u00e0 x\u00e1c \u0111\u1ecbnh c\u00e1c v\u1ea5n \u0111\u1ec1 c\u1ea7n \u0111\u01b0\u1ee3c c\u1ea3i thi\u1ec7n. H\u1ecd c\u0169ng s\u1ebd \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 r\u1ee7i ro t\u00e0i ch\u00ednh v\u00e0 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a C\u00f4ng ty C\u1ed5 ph\u1ea7n.<\/p>\n
4. L\u1eadp b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n<\/strong><\/p>\nSau c\u00f9ng, ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd l\u1eadp b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n, \u0111\u01b0a ra \u00fd ki\u1ebfn c\u1ee7a h\u1ecd v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a C\u00f4ng ty C\u1ed5 ph\u1ea7n. B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n s\u1ebd \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn Ban qu\u1ea3n l\u00fd c\u1ee7a C\u00f4ng ty C\u1ed5 ph\u1ea7n, v\u00e0 c\u0169ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn c\u00e1c c\u1ed5 \u0111\u00f4ng v\u00e0 b\u00ean li\u00ean quan kh\u00e1c.<\/p>\n
III<\/strong>.\u00a0 <\/strong>Vai tr\u00f2 c\u1ee7a ki\u1ec3m to\u00e1n<\/strong>:<\/strong><\/h3>\n1. \u0110\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 minh b\u1ea1ch<\/strong><\/p>\nKi\u1ec3m to\u00e1n gi\u00fap \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 minh b\u1ea1ch c\u1ee7a c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd ki\u1ec3m tra li\u1ec7u c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 \u0111\u01b0\u1ee3c l\u1eadp ra m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c, tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u00e0 ti\u00eau chu\u1ea9n k\u1ebf to\u00e1n hay kh\u00f4ng. B\u1eb1ng c\u00e1ch n\u00e0y, ki\u1ec3m to\u00e1n gi\u00fap t\u0103ng c\u01b0\u1eddng ni\u1ec1m tin c\u1ee7a c\u00e1c c\u1ed5 \u0111\u00f4ng, nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c b\u00ean li\u00ean quan kh\u00e1c v\u00e0o t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a th\u00f4ng tin t\u00e0i ch\u00ednh m\u00e0 C\u00f4ng ty C\u1ed5 ph\u1ea7n cung c\u1ea5p.<\/p>\n
2. Ki\u1ec3m so\u00e1t r\u1ee7i ro v\u00e0 n\u00e2ng cao hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng<\/strong><\/p>\nKi\u1ec3m to\u00e1n gi\u00fap C\u00f4ng ty C\u1ed5 ph\u1ea7n ki\u1ec3m so\u00e1t r\u1ee7i ro v\u00e0 n\u00e2ng cao hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng. Ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd \u0111\u00e1nh gi\u00e1 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a C\u00f4ng ty C\u1ed5 ph\u1ea7n, x\u00e1c \u0111\u1ecbnh c\u00e1c \u0111i\u1ec3m y\u1ebfu v\u00e0 \u0111\u1ec1 xu\u1ea5t c\u00e1c bi\u1ec7n ph\u00e1p c\u1ea3i thi\u1ec7n. B\u1eb1ng c\u00e1ch n\u00e0y, ki\u1ec3m to\u00e1n gi\u00fap C\u00f4ng ty C\u1ed5 ph\u1ea7n gi\u1ea3m thi\u1ec3u r\u1ee7i ro v\u00e0 ho\u1ea1t \u0111\u1ed9ng m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 h\u01a1n.<\/p>\n
3. Tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt<\/strong><\/p>\nKi\u1ec3m to\u00e1n gi\u00fap \u0111\u1ea3m b\u1ea3o r\u1eb1ng C\u00f4ng ty C\u1ed5 ph\u1ea7n tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. Ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd ki\u1ec3m tra xem li\u1ec7u C\u00f4ng ty C\u1ed5 ph\u1ea7n c\u00f3 tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 k\u1ebf to\u00e1n, thu\u1ebf, v\u00e0 c\u00e1c quy \u0111\u1ecbnh kh\u00e1c li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh hay kh\u00f4ng. B\u1eb1ng c\u00e1ch n\u00e0y, ki\u1ec3m to\u00e1n gi\u00fap C\u00f4ng ty C\u1ed5 ph\u1ea7n tr\u00e1nh c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 t\u0103ng c\u01b0\u1eddng uy t\u00edn c\u1ee7a C\u00f4ng ty C\u1ed5 ph\u1ea7n trong m\u1eaft c\u00f4ng ch\u00fang.<\/p>\n
4. H\u1ed7 tr\u1ee3 quy\u1ebft \u0111\u1ecbnh kinh doanh<\/strong><\/p>\nB\u00e1o c\u00e1o ki\u1ec3m to\u00e1n cung c\u1ea5p th\u00f4ng tin quan tr\u1ecdng gi\u00fap Ban qu\u1ea3n l\u00fd C\u00f4ng ty C\u1ed5 ph\u1ea7n v\u00e0 c\u00e1c c\u1ed5 \u0111\u00f4ng \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh kinh doanh d\u1ef1a tr\u00ean c\u01a1 s\u1edf th\u00f4ng tin r\u00f5 r\u00e0ng v\u00e0 ch\u00ednh x\u00e1c. B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u0169ng gi\u00fap nh\u1eefng ng\u01b0\u1eddi \u0111ang c\u00e2n nh\u1eafc \u0111\u1ea7u t\u01b0 v\u00e0o C\u00f4ng ty C\u1ed5 ph\u1ea7n c\u00f3 c\u00e1i nh\u00ecn r\u00f5 r\u00e0ng v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a C\u00f4ng ty C\u1ed5 ph\u1ea7n.<\/p>\n
Nh\u01b0 v\u1eady, ki\u1ec3m to\u00e1n \u0111\u00f3ng m\u1ed9t vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c t\u1ea1o d\u1ef1ng ni\u1ec1m tin v\u00e0 t\u0103ng c\u01b0\u1eddng hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a C\u00f4ng ty C\u1ed5 ph\u1ea7n t\u1ea1i Vi\u1ec7t Nam.<\/p>\n
IV<\/strong>. <\/strong>K\u1ebft qu\u1ea3 c\u1ee7a ki\u1ec3m to\u00e1n cho C\u00f4ng ty C\u1ed5 ph\u1ea7n t\u1ea1i Vi\u1ec7t Nam<\/strong><\/h3>\nK\u1ebft qu\u1ea3 c\u1ee7a vi\u1ec7c ki\u1ec3m to\u00e1n m\u1ed9t C\u00f4ng ty C\u1ed5 ph\u1ea7n t\u1ea1i Vi\u1ec7t Nam th\u01b0\u1eddng \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n. B\u00e1o c\u00e1o n\u00e0y g\u1ed3m c\u00f3:<\/p>\n
1. \u00dd ki\u1ebfn ki\u1ec3m to\u00e1n<\/strong><\/p>\n\u0110\u00e2y l\u00e0 ph\u1ea7n quan tr\u1ecdng nh\u1ea5t c\u1ee7a b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n, n\u01a1i ki\u1ec3m to\u00e1n vi\u00ean \u0111\u01b0a ra \u00fd ki\u1ebfn c\u1ee7a m\u00ecnh v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty C\u1ed5 ph\u1ea7n. \u00dd ki\u1ebfn ki\u1ec3m to\u00e1n th\u01b0\u1eddng r\u01a1i v\u00e0o m\u1ed9t trong b\u1ed1n lo\u1ea1i sau:<\/p>\n
\n- \u00dd ki\u1ebfn ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n: B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c xem l\u00e0 ph\u1ea3n \u00e1nh m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty, th\u01b0\u1eddng \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 “Trung th\u1ef1c v\u00e0 H\u1ee3p l\u00fd”.<\/li>\n
- \u00dd ki\u1ebfn ch\u1ea5p nh\u1eadn t\u1eebng ph\u1ea7n: Ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 nh\u1eefng lo ng\u1ea1i v\u1ec1 m\u1ed9t s\u1ed1 ph\u1ea7n c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 kh\u00f4ng th\u1ec3 x\u00e1c nh\u1eadn r\u1eb1ng ch\u00fang ph\u1ea3n \u00e1nh \u0111\u00fang t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty, th\u01b0\u1eddng \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 “B\u00e1o c\u00e1o c\u00f3 \u00fd ki\u1ebfn lo\u1ea1i tr\u1eeb”.<\/li>\n
- \u00dd ki\u1ebfn t\u1eeb ch\u1ed1i: Ki\u1ec3m to\u00e1n vi\u00ean kh\u00f4ng th\u1ec3 ho\u00e0n th\u00e0nh ki\u1ec3m to\u00e1n do th\u00f4ng tin kh\u00f4ng \u0111\u1ee7 ho\u1eb7c kh\u00f4ng \u0111\u00e1ng tin c\u1eady, do \u0111\u00f3 kh\u00f4ng th\u1ec3 \u0111\u01b0a ra \u00fd ki\u1ebfn v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n
- \u00dd ki\u1ebfn ph\u1ee7 \u0111\u1ecbnh: Ki\u1ec3m to\u00e1n vi\u00ean x\u00e1c \u0111\u1ecbnh r\u1eb1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng ph\u1ea3n \u00e1nh m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty<\/li>\n<\/ul>\n
2. \u0110\u00e1nh gi\u00e1 v\u1ec1 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9<\/strong><\/p>\nKi\u1ec3m to\u00e1n vi\u00ean s\u1ebd \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 c\u1ee7a h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a C\u00f4ng ty C\u1ed5 ph\u1ea7n, v\u00e0 \u0111\u01b0a ra c\u00e1c g\u1ee3i \u00fd v\u1ec1 c\u00e1ch c\u1ea3i thi\u1ec7n h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 n\u1ebfu c\u1ea7n.<\/p>\n
3. Ph\u00e1t hi\u1ec7n v\u1ea5n \u0111\u1ec1 v\u00e0 \u0111\u1ec1 xu\u1ea5t gi\u1ea3i ph\u00e1p<\/strong><\/p>\nN\u1ebfu trong qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n, ki\u1ec3m to\u00e1n vi\u00ean ph\u00e1t hi\u1ec7n ra b\u1ea5t k\u1ef3 v\u1ea5n \u0111\u1ec1 g\u00ec v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ho\u1eb7c h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, h\u1ecd s\u1ebd ghi ch\u00fa l\u1ea1i trong b\u00e1o c\u00e1o v\u00e0 \u0111\u1ec1 xu\u1ea5t c\u00e1c gi\u1ea3i ph\u00e1p \u0111\u1ec3 gi\u1ea3i quy\u1ebft v\u1ea5n \u0111\u1ec1 \u0111\u00f3.<\/p>\n
4. M\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt<\/strong><\/p>\nKi\u1ec3m to\u00e1n vi\u00ean c\u0169ng s\u1ebd \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 c\u1ee7a C\u00f4ng ty C\u1ed5 ph\u1ea7n \u0111\u1ed1i v\u1edbi c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt li\u00ean quan, nh\u01b0 quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf v\u00e0 quy \u0111\u1ecbnh v\u1ec1 k\u1ebf to\u00e1n.<\/p>\n
T\u00f3m l\u1ea1i, k\u1ebft qu\u1ea3 c\u1ee7a vi\u1ec7c ki\u1ec3m to\u00e1n m\u1ed9t C\u00f4ng ty C\u1ed5 ph\u1ea7n t\u1ea1i Vi\u1ec7t Nam s\u1ebd cung c\u1ea5p th\u00f4ng tin quan tr\u1ecdng v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty, hi\u1ec7u qu\u1ea3 c\u1ee7a h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, v\u00e0 c\u00e1c v\u1ea5n \u0111\u1ec1 c\u1ea7n \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft.<\/p>\n
<\/p>\n
C. K<\/strong>i\u1ec3m to\u00e1n<\/strong> B\u00e1o c\u00e1o T\u00e0i ch\u00ednh<\/strong> cho c\u00e1c Doanh nghi\u1ec7p kh\u00f4ng<\/strong> ph\u1ea3i Doanh nghi\u1ec7p<\/strong> FDI<\/strong><\/h2>\nI. Gi\u1edbi thi\u1ec7u<\/strong><\/h3>\nKi\u1ec3m to\u00e1n l\u00e0 qu\u00e1 tr\u00ecnh \u0111\u00e1nh gi\u00e1 \u0111\u1ed9 ch\u00ednh x\u00e1c v\u00e0 \u0111\u00e1ng tin c\u1eady c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t c\u00f4ng ty. \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i Doanh nghi\u1ec7p FDI (\u0110\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp n\u01b0\u1edbc ngo\u00e0i) t\u1ea1i Vi\u1ec7t Nam, vi\u1ec7c ki\u1ec3m to\u00e1n \u0111\u00f3ng m\u1ed9t vai tr\u00f2 quan tr\u1ecdng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a h\u1ecd tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u00e0 ti\u00eau chu\u1ea9n k\u1ebf to\u00e1n c\u1ee7a Vi\u1ec7t Nam.<\/p>\n
1. M\u1ee5c ti\u00eau c\u1ee7a Ki\u1ec3m to\u00e1n<\/strong><\/p>\nM\u1ee5c ti\u00eau ch\u00ednh c\u1ee7a ki\u1ec3m to\u00e1n l\u00e0 cung c\u1ea5p \u00fd ki\u1ebfn \u0111\u1ed9c l\u1eadp v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, gi\u00fap t\u0103ng c\u01b0\u1eddng l\u00f2ng tin c\u1ee7a c\u00e1c b\u00ean li\u00ean quan nh\u01b0 ch\u1ee7 s\u1edf h\u1eefu, nh\u00e0 \u0111\u1ea7u t\u01b0, ng\u00e2n h\u00e0ng, v\u00e0 c\u00e1c b\u00ean li\u00ean quan kh\u00e1c.<\/p>\n
2. Quy tr\u00ecnh Ki\u1ec3m to\u00e1n<\/strong><\/p>\nQu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n th\u01b0\u1eddng bao g\u1ed3m c\u00e1c b\u01b0\u1edbc sau:<\/p>\n
\n- L\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n<\/strong>: Ki\u1ec3m to\u00e1n vi\u00ean x\u00e1c \u0111\u1ecbnh ph\u1ea1m vi, th\u1eddi gian v\u00e0 ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m to\u00e1n.<\/li>\n
- Th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n<\/strong>: Ki\u1ec3m to\u00e1n vi\u00ean ki\u1ec3m tra c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, v\u00e0 vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/li>\n
- X\u00e1c minh v\u00e0 ph\u00e2n t\u00edch d\u1eef li\u1ec7u<\/strong>: Ki\u1ec3m to\u00e1n vi\u00ean ph\u00e2n t\u00edch d\u1eef li\u1ec7u thu th\u1eadp \u0111\u01b0\u1ee3c, so s\u00e1nh v\u1edbi c\u00e1c ti\u00eau chu\u1ea9n v\u00e0 quy \u0111\u1ecbnh t\u01b0\u01a1ng \u1ee9ng.<\/li>\n
- L\u1eadp b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n<\/strong>: Sau c\u00f9ng, ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd l\u1eadp b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n, trong \u0111\u00f3 n\u00eau r\u00f5 \u00fd ki\u1ebfn c\u1ee7a h\u1ecd v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<\/ul>\n
3. T\u1ea7m quan tr\u1ecdng c\u1ee7a Ki\u1ec3m to\u00e1n<\/strong><\/p>\n\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i FDI t\u1ea1i Vi\u1ec7t Nam, vi\u1ec7c ki\u1ec3m to\u00e1n kh\u00f4ng ch\u1ec9 gi\u00fap h\u1ecd \u0111\u1ea3m b\u1ea3o vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, m\u00e0 c\u00f2n gi\u00fap h\u1ecd n\u00e2ng cao hi\u1ec7u su\u1ea5t ho\u1ea1t \u0111\u1ed9ng, t\u1ed1i \u01b0u h\u00f3a qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh, v\u00e0 t\u1ea1o d\u1ef1ng ni\u1ec1m tin t\u1eeb c\u00e1c b\u00ean li\u00ean quan.<\/p>\n
II<\/strong>. <\/strong>L\u1ee3i \u00edch<\/strong><\/h3>\nVi\u1ec7c ki\u1ec3m to\u00e1n cho c\u00e1c doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam mang l\u1ea1i nhi\u1ec1u l\u1ee3i \u00edch, kh\u00f4ng ch\u1ec9 v\u1ec1 m\u1eb7t ph\u00e1p l\u00fd m\u00e0 c\u00f2n gi\u00fap c\u1ea3i thi\u1ec7n hi\u1ec7u su\u1ea5t v\u00e0 uy t\u00edn c\u1ee7a doanh nghi\u1ec7p.<\/p>\n
1. X\u00e1c nh\u1eadn t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong><\/p>\nKi\u1ec3m to\u00e1n gi\u00fap x\u00e1c nh\u1eadn t\u00ednh ch\u00ednh x\u00e1c v\u00e0 \u0111\u00e1ng tin c\u1eady c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. \u0110i\u1ec1u n\u00e0y gi\u00fap c\u00e1c ch\u1ee7 s\u1edf h\u1eefu, nh\u00e0 \u0111\u1ea7u t\u01b0, ng\u00e2n h\u00e0ng v\u00e0 c\u00e1c b\u00ean li\u00ean quan kh\u00e1c tin t\u01b0\u1edfng v\u00e0o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n
2. \u0110\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt<\/strong><\/p>\nVi\u1ec7c ki\u1ec3m to\u00e1n gi\u00fap doanh nghi\u1ec7p \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn k\u1ebf to\u00e1n v\u00e0 thu\u1ebf. \u0110i\u1ec1u n\u00e0y gi\u00fap tr\u00e1nh r\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 t\u00e0i ch\u00ednh ti\u1ec1m \u1ea9n.<\/p>\n
3. C\u1ea3i thi\u1ec7n h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9<\/strong><\/p>\nTrong qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n, ki\u1ec3m to\u00e1n vi\u00ean c\u0169ng s\u1ebd \u0111\u00e1nh gi\u00e1 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p. H\u1ecd c\u00f3 th\u1ec3 \u0111\u01b0a ra c\u00e1c g\u1ee3i \u00fd c\u1ea3i thi\u1ec7n, gi\u00fap doanh nghi\u1ec7p n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro.<\/p>\n
4. T\u0103ng c\u01b0\u1eddng ni\u1ec1m tin t\u1eeb c\u00e1c b\u00ean li\u00ean quan<\/strong><\/p>\nB\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp gi\u00fap t\u0103ng c\u01b0\u1eddng ni\u1ec1m tin t\u1eeb c\u00e1c b\u00ean li\u00ean quan, bao g\u1ed3m nh\u00e0 \u0111\u1ea7u t\u01b0, ng\u00e2n h\u00e0ng, kh\u00e1ch h\u00e0ng, \u0111\u1ed1i t\u00e1c kinh doanh, v\u00e0 c\u1ed9ng \u0111\u1ed3ng.<\/p>\n
5. Ph\u00e1t hi\u1ec7n v\u00e0 ng\u0103n ch\u1eb7n gian l\u1eadn<\/strong><\/p>\nKi\u1ec3m to\u00e1n c\u0169ng gi\u00fap ph\u00e1t hi\u1ec7n v\u00e0 ng\u0103n ch\u1eb7n gian l\u1eadn trong doanh nghi\u1ec7p, gi\u00fap doanh nghi\u1ec7p b\u1ea3o v\u1ec7 t\u00e0i s\u1ea3n v\u00e0 uy t\u00edn c\u1ee7a m\u00ecnh.<\/p>\n
6. Qu\u1ea3n tr\u1ecb r\u1ee7i ro t\u1ed1t h\u01a1n<\/strong><\/p>\nQua vi\u1ec7c ki\u1ec3m to\u00e1n, doanh nghi\u1ec7p c\u00f3 th\u1ec3 nh\u1eadn \u0111\u01b0\u1ee3c c\u00e1i nh\u00ecn r\u00f5 n\u00e9t v\u1ec1 c\u00e1c r\u1ee7i ro ti\u1ec1m \u1ea9n trong ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p qu\u1ea3n l\u00fd r\u1ee7i ro hi\u1ec7u qu\u1ea3.<\/p>\n
Nh\u01b0 v\u1eady, vi\u1ec7c ki\u1ec3m to\u00e1n l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 quan tr\u1ecdng \u0111\u1ec3 gi\u00fap c\u00e1c doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam ho\u1ea1t \u0111\u1ed9ng hi\u1ec7u qu\u1ea3 v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, \u0111\u1ed3ng th\u1eddi t\u1ea1o d\u1ef1ng ni\u1ec1m tin t\u1eeb c\u00e1c b\u00ean li\u00ean quan.<\/p>\n
III<\/strong>.\u00a0 <\/strong>C\u00e1ch th\u1ef1c hi\u1ec7n Ki\u1ec3m to\u00e1n<\/strong>:<\/strong><\/h3>\nKi\u1ec3m to\u00e1n t\u00e0i ch\u00ednh l\u00e0 m\u1ed9t qu\u00e1 tr\u00ecnh ph\u1ee9c t\u1ea1p \u0111\u00f2i h\u1ecfi ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n cao v\u00e0 tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t c\u00e1c quy \u0111\u1ecbnh v\u00e0 ti\u00eau chu\u1ea9n k\u1ebf to\u00e1n. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c b\u01b0\u1edbc ch\u00ednh trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n cho c\u00e1c doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam:<\/p>\n
1. L\u1eadp k\u1ebf ho\u1ea1ch Ki\u1ec3m to\u00e1n<\/strong><\/p>\nTr\u01b0\u1edbc ti\u00ean, ki\u1ec3m to\u00e1n vi\u00ean c\u1ea7n l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n. K\u1ebf ho\u1ea1ch n\u00e0y bao g\u1ed3m vi\u1ec7c x\u00e1c \u0111\u1ecbnh m\u1ee5c ti\u00eau, ph\u1ea1m vi v\u00e0 th\u1eddi gian th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n. Ngo\u00e0i ra, ki\u1ec3m to\u00e1n vi\u00ean c\u0169ng c\u1ea7n x\u00e1c \u0111\u1ecbnh c\u00e1c r\u1ee7i ro ki\u1ec3m to\u00e1n ti\u1ec1m \u1ea9n, c\u00e1c v\u1ea5n \u0111\u1ec1 c\u1ea7n ch\u00fa tr\u1ecdng v\u00e0 ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m to\u00e1n s\u1ebd s\u1eed d\u1ee5ng.<\/p>\n
2. Th\u1ef1c hi\u1ec7n Ki\u1ec3m to\u00e1n<\/strong><\/p>\nKi\u1ec3m to\u00e1n vi\u00ean s\u1ebd th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n theo k\u1ebf ho\u1ea1ch \u0111\u00e3 l\u1eadp. Qu\u00e1 tr\u00ecnh n\u00e0y bao g\u1ed3m vi\u1ec7c ki\u1ec3m tra c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. Ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd thu th\u1eadp v\u00e0 ph\u00e2n t\u00edch d\u1eef li\u1ec7u, th\u1ef1c hi\u1ec7n c\u00e1c ki\u1ec3m tra v\u00e0 th\u1ea9m \u0111\u1ecbnh c\u1ea7n thi\u1ebft.<\/p>\n
3. X\u00e1c minh v\u00e0 ph\u00e2n t\u00edch d\u1eef li\u1ec7u<\/strong><\/p>\nKi\u1ec3m to\u00e1n vi\u00ean s\u1ebd d\u00f9ng d\u1eef li\u1ec7u \u0111\u00e3 thu th\u1eadp \u0111\u1ec3 x\u00e1c minh v\u00e0 ph\u00e2n t\u00edch c\u00e1c th\u00f4ng tin t\u00e0i ch\u00ednh. Vi\u1ec7c ph\u00e2n t\u00edch n\u00e0y gi\u00fap ki\u1ec3m to\u00e1n vi\u00ean \u0111\u00e1nh gi\u00e1 \u0111\u1ed9 ch\u00ednh x\u00e1c c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p.<\/p>\n
4. L\u1eadp B\u00e1o c\u00e1o Ki\u1ec3m to\u00e1n<\/strong><\/p>\nSau khi ho\u00e0n th\u00e0nh qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n, ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd l\u1eadp B\u00e1o c\u00e1o Ki\u1ec3m to\u00e1n. B\u00e1o c\u00e1o n\u00e0y s\u1ebd n\u00eau r\u00f5 \u00fd ki\u1ebfn c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p. B\u00e1o c\u00e1o n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y m\u1ed9t c\u00e1ch r\u00f5 r\u00e0ng, c\u00f4ng b\u1eb1ng v\u00e0 trung th\u1ef1c.<\/p>\n
5. Th\u1ea3o lu\u1eadn v\u1edbi Doanh nghi\u1ec7p<\/strong><\/p>\nCu\u1ed1i c\u00f9ng, ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd th\u1ea3o lu\u1eadn v\u1edbi doanh nghi\u1ec7p v\u1ec1 k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n. Vi\u1ec7c th\u1ea3o lu\u1eadn n\u00e0y gi\u00fap doanh nghi\u1ec7p hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n v\u00e0 c\u00e1c v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c n\u00eau trong B\u00e1o c\u00e1o Ki\u1ec3m to\u00e1n.<\/p>\n
T\u00f3m l\u1ea1i, vi\u1ec7c th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n \u0111\u00f2i h\u1ecfi s\u1ef1 t\u1ec9 m\u1ec9, ch\u00ednh x\u00e1c v\u00e0 ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n. Vi\u1ec7c tu\u00e2n th\u1ee7 \u0111\u00fang quy tr\u00ecnh ki\u1ec3m to\u00e1n gi\u00fap \u0111\u1ea3m b\u1ea3o ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 t\u00ednh tin c\u1eady c\u1ee7a k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n.<\/p>\n
<\/p>\n
IV<\/strong>. <\/strong>K\u1ebft lu\u1eadn v\u1ec1 Ki\u1ec3m to\u00e1n B\u00e1o c\u00e1o T\u00e0i ch\u00ednh cho c\u00e1c Doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam<\/strong><\/h3>\nKi\u1ec3m to\u00e1n l\u00e0 m\u1ed9t qu\u00e1 tr\u00ecnh quan tr\u1ecdng, gi\u00fap doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 minh b\u1ea1ch c\u1ee7a th\u00f4ng tin t\u00e0i ch\u00ednh, tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, v\u00e0 n\u00e2ng cao uy t\u00edn trong m\u1eaft c\u00e1c b\u00ean li\u00ean quan. N\u00f3 cung c\u1ea5p m\u1ed9t c\u00f4ng c\u1ee5 quan tr\u1ecdng \u0111\u1ec3 ki\u1ec3m so\u00e1t r\u1ee7i ro, ph\u00e1t hi\u1ec7n v\u00e0 ng\u0103n ch\u1eb7n gian l\u1eadn, c\u1ea3i thi\u1ec7n hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd, v\u00e0 t\u1ea1o d\u1ef1ng ni\u1ec1m tin t\u1eeb c\u00e1c b\u00ean li\u00ean quan.<\/p>\n
Qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n bao g\u1ed3m nhi\u1ec1u b\u01b0\u1edbc t\u1eeb l\u1eadp k\u1ebf ho\u1ea1ch, th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n, x\u00e1c minh v\u00e0 ph\u00e2n t\u00edch d\u1eef li\u1ec7u, \u0111\u1ebfn l\u1eadp b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n v\u00e0 th\u1ea3o lu\u1eadn v\u1edbi doanh nghi\u1ec7p. M\u1ed7i b\u01b0\u1edbc trong qu\u00e1 tr\u00ecnh n\u00e0y \u0111\u1ec1u \u0111\u00f2i h\u1ecfi s\u1ef1 t\u1ec9 m\u1ec9, ch\u00ednh x\u00e1c v\u00e0 ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n.<\/p>\n
Tuy nhi\u00ean, ki\u1ec3m to\u00e1n kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd m\u00e0 c\u00f2n l\u00e0 m\u1ed9t c\u01a1 h\u1ed9i \u0111\u1ec3 doanh nghi\u1ec7p t\u1ef1 ki\u1ec3m \u0111i\u1ec3m, ph\u00e2n t\u00edch v\u00e0 c\u1ea3i thi\u1ec7n ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a m\u00ecnh. M\u1ed9t qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n hi\u1ec7u qu\u1ea3 s\u1ebd gi\u00fap doanh nghi\u1ec7p ti\u1ebfp c\u1eadn ngu\u1ed3n v\u1ed1n, t\u00ecm ki\u1ebfm \u0111\u1ed1i t\u00e1c, v\u00e0 m\u1edf r\u1ed9ng th\u1ecb tr\u01b0\u1eddng m\u1ed9t c\u00e1ch d\u1ec5 d\u00e0ng h\u01a1n.<\/p>\n
V\u00ec v\u1eady, c\u00e1c doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam c\u1ea7n t\u1eadn d\u1ee5ng t\u1ed1i \u0111a l\u1ee3i \u00edch t\u1eeb vi\u1ec7c ki\u1ec3m to\u00e1n v\u00e0 xem n\u00f3 nh\u01b0 m\u1ed9t ph\u1ea7n kh\u00f4ng th\u1ec3 thi\u1ebfu c\u1ee7a qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n
<\/p>\n
D. Ki\u1ec3m to\u00e1n B\u00e1o c\u00e1o T\u00e0i ch\u00ednh d\u00e0nh cho Ch\u1ee7 s\u1edf h\u1eefu v\u00e0 Ban Gi\u00e1m \u0111\u1ed1c t\u1ea1i Vi\u1ec7t Nam<\/strong><\/h2>\nI. Kh\u00e1i ni\u1ec7m<\/strong><\/h3>\n1. \u0110\u1ecbnh ngh\u0129a Ki\u1ec3m to\u00e1n<\/strong><\/h3>\nKi\u1ec3m to\u00e1n l\u00e0 qu\u00e1 tr\u00ecnh \u0111\u00e1nh gi\u00e1 \u0111\u1ed9 ch\u00ednh x\u00e1c v\u00e0 minh b\u1ea1ch c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh doanh nghi\u1ec7p, nh\u1eb1m \u0111\u1ea3m b\u1ea3o r\u1eb1ng b\u00e1o c\u00e1o n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c l\u1eadp theo c\u00e1c ti\u00eau chu\u1ea9n k\u1ebf to\u00e1n v\u00e0 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. Qu\u00e1 tr\u00ecnh n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1edfi m\u1ed9t t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp ho\u1eb7c m\u1ed9t ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ed9c l\u1eadp.<\/p>\n
2. M\u1ee5c \u0111\u00edch c\u1ee7a Ki\u1ec3m to\u00e1n<\/strong><\/p>\nM\u1ee5c \u0111\u00edch ch\u00ednh c\u1ee7a ki\u1ec3m to\u00e1n l\u00e0 \u0111\u00e1nh gi\u00e1 v\u00e0 cung c\u1ea5p \u00fd ki\u1ebfn \u0111\u1ed9c l\u1eadp v\u1ec1 vi\u1ec7c li\u1ec7u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p c\u00f3 ph\u1ea3n \u00e1nh m\u1ed9t c\u00e1ch trung th\u1ef1c v\u00e0 c\u00f4ng b\u1eb1ng t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p hay kh\u00f4ng. Ngo\u00e0i ra, ki\u1ec3m to\u00e1n c\u0169ng gi\u00fap \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 c\u1ee7a h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p.<\/p>\n
3. T\u1ea7m quan tr\u1ecdng c\u1ee7a Ki\u1ec3m to\u00e1n \u0111\u1ed1i v\u1edbi Ch\u1ee7 s\u1edf h\u1eefu v\u00e0 Ban Gi\u00e1m \u0111\u1ed1c<\/strong><\/p>\nKi\u1ec3m to\u00e1n B\u00e1o c\u00e1o T\u00e0i ch\u00ednh mang l\u1ea1i cho Ch\u1ee7 s\u1edf h\u1eefu v\u00e0 Ban Gi\u00e1m \u0111\u1ed1c, ki\u1ec3m to\u00e1n ch\u1ee9a \u0111\u1ef1ng nhi\u1ec1u gi\u00e1 tr\u1ecb:<\/p>\n
\n- Minh b\u1ea1ch v\u00e0 \u0111\u1ed9 tin c\u1eady<\/strong>: Ki\u1ec3m to\u00e1n gi\u00fap t\u1ea1o ra s\u1ef1 minh b\u1ea1ch v\u00e0 \u0111\u1ed9 tin c\u1eady cho b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, l\u00e0m t\u0103ng ni\u1ec1m tin c\u1ee7a c\u00e1c b\u00ean li\u00ean quan nh\u01b0 nh\u00e0 \u0111\u1ea7u t\u01b0, ng\u00e2n h\u00e0ng, \u0111\u1ed1i t\u00e1c kinh doanh, v\u00e0 c\u01a1 quan thu\u1ebf.<\/li>\n
- Qu\u1ea3n l\u00fd r\u1ee7i ro<\/strong>: Qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n gi\u00fap ph\u00e1t hi\u1ec7n c\u00e1c v\u1ea5n \u0111\u1ec1 ti\u1ec1m \u1ea9n trong h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro, gi\u00fap doanh nghi\u1ec7p c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c k\u1ecbp th\u1eddi.<\/li>\n
- C\u1ea3i thi\u1ec7n hi\u1ec7u qu\u1ea3 kinh doanh<\/strong>: D\u1ef1a v\u00e0o k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n, Ban Gi\u00e1m \u0111\u1ed1c c\u00f3 th\u1ec3 nh\u1eadn ra \u0111\u01b0\u1ee3c nh\u1eefng \u0111i\u1ec3m y\u1ebfu, v\u1ea5n \u0111\u1ec1 trong qu\u1ea3n l\u00fd, t\u1eeb \u0111\u00f3 \u0111\u01b0a ra c\u00e1c gi\u1ea3i ph\u00e1p c\u1ea3i thi\u1ec7n, n\u00e2ng cao hi\u1ec7u qu\u1ea3 kinh doanh.<\/li>\n<\/ul>\n
V\u00ec v\u1eady, hi\u1ec3u r\u00f5 v\u1ec1 ki\u1ec3m to\u00e1n v\u00e0 t\u1eadn d\u1ee5ng t\u1ed1i \u0111a l\u1ee3i \u00edch t\u1eeb qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n l\u00e0 v\u00f4 c\u00f9ng quan tr\u1ecdng \u0111\u1ed1i v\u1edbi Ch\u1ee7 s\u1edf h\u1eefu v\u00e0 Ban Gi\u00e1m \u0111\u1ed1c trong vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p.<\/p>\n
II<\/strong>. <\/strong>Vai tr\u00f2 c\u1ee7a Ki\u1ec3m to\u00e1n trong Qu\u1ea3n l\u00fd Doanh nghi\u1ec7p d\u00e0nh cho Ch\u1ee7 s\u1edf h\u1eefu v\u00e0 Ban Gi\u00e1m \u0111\u1ed1c t\u1ea1i Vi\u1ec7t Nam<\/strong><\/h3>\n1. T\u1ea1o ra s\u1ef1 minh b\u1ea1ch v\u00e0 \u0111\u1ed9 tin c\u1eady trong th\u00f4ng tin t\u00e0i ch\u00ednh<\/strong><\/h3>\nKi\u1ec3m to\u00e1n gi\u00fap \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh m\u1ed9t c\u00e1ch trung th\u1ef1c v\u00e0 c\u00f4ng b\u1eb1ng t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. \u0110i\u1ec1u n\u00e0y gi\u00fap t\u0103ng c\u01b0\u1eddng s\u1ef1 minh b\u1ea1ch v\u00e0 \u0111\u1ed9 tin c\u1eady trong th\u00f4ng tin t\u00e0i ch\u00ednh, gi\u00fap Ch\u1ee7 s\u1edf h\u1eefu v\u00e0 Ban Gi\u00e1m \u0111\u1ed1c tin t\u01b0\u1edfng h\u01a1n trong vi\u1ec7c ra quy\u1ebft \u0111\u1ecbnh d\u1ef1a tr\u00ean nh\u1eefng th\u00f4ng tin n\u00e0y.<\/p>\n
2. Ph\u00e1t hi\u1ec7n v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro<\/strong><\/p>\nQu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n gi\u00fap ph\u00e1t hi\u1ec7n c\u00e1c v\u1ea5n \u0111\u1ec1 ti\u1ec1m \u1ea9n trong h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro, gi\u00fap doanh nghi\u1ec7p c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c k\u1ecbp th\u1eddi. \u0110i\u1ec1u n\u00e0y cho ph\u00e9p Ch\u1ee7 s\u1edf h\u1eefu v\u00e0 Ban Gi\u00e1m \u0111\u1ed1c ti\u1ebfp c\u1eadn v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 h\u01a1n.<\/p>\n
3. C\u1ea3i thi\u1ec7n hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd<\/strong><\/p>\nK\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n cung c\u1ea5p cho Ch\u1ee7 s\u1edf h\u1eefu v\u00e0 Ban Gi\u00e1m \u0111\u1ed1c th\u00f4ng tin qu\u00fd gi\u00e1 v\u1ec1 c\u00e1c v\u1ea5n \u0111\u1ec1 trong qu\u1ea3n l\u00fd, t\u1eeb \u0111\u00f3 h\u1ecd c\u00f3 th\u1ec3 \u0111\u01b0a ra c\u00e1c gi\u1ea3i ph\u00e1p c\u1ea3i thi\u1ec7n, n\u00e2ng cao hi\u1ec7u qu\u1ea3 kinh doanh. \u0110i\u1ec1u n\u00e0y gi\u00fap t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh qu\u1ea3n l\u00fd, t\u0103ng c\u01b0\u1eddng hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng v\u00e0 t\u1ea1o ra l\u1ee3i \u00edch c\u1ea1nh tranh cho doanh nghi\u1ec7p.<\/p>\n
4. T\u0103ng c\u01b0\u1eddng ni\u1ec1m tin t\u1eeb c\u00e1c b\u00ean li\u00ean quan<\/strong><\/p>\nQua ki\u1ec3m to\u00e1n, doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u1ea1o d\u1ef1ng ni\u1ec1m tin t\u1eeb c\u00e1c b\u00ean li\u00ean quan nh\u01b0 nh\u00e0 \u0111\u1ea7u t\u01b0, ng\u00e2n h\u00e0ng, \u0111\u1ed1i t\u00e1c kinh doanh, v\u00e0 c\u01a1 quan thu\u1ebf. \u0110i\u1ec1u n\u00e0y gi\u00fap doanh nghi\u1ec7p thu h\u00fat \u0111\u01b0\u1ee3c nhi\u1ec1u ngu\u1ed3n v\u1ed1n h\u01a1n, m\u1edf r\u1ed9ng quan h\u1ec7 \u0111\u1ed1i t\u00e1c v\u00e0 t\u1ea1o ra nhi\u1ec1u c\u01a1 h\u1ed9i kinh doanh h\u01a1n.<\/p>\n
Nh\u01b0 v\u1eady, ki\u1ec3m to\u00e1n \u0111\u00f3ng m\u1ed9t vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c h\u1ed7 tr\u1ee3 qu\u1ea3n l\u00fd doanh nghi\u1ec7p, t\u1eeb vi\u1ec7c t\u1ea1o ra s\u1ef1 minh b\u1ea1ch v\u00e0 \u0111\u1ed9 tin c\u1eady trong th\u00f4ng tin t\u00e0i ch\u00ednh, ph\u00e1t hi\u1ec7n v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro, c\u1ea3i thi\u1ec7n hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd, \u0111\u1ebfn vi\u1ec7c t\u0103ng c\u01b0\u1eddng ni\u1ec1m tin t\u1eeb c\u00e1c b\u00ean li\u00ean quan.<\/p>\n
<\/p>\n
III<\/strong>.\u00a0 <\/strong>Quy tr\u00ecnh Ki\u1ec3m to\u00e1n<\/strong><\/h3>\n\u00a0<\/strong>Quy tr\u00ecnh ki\u1ec3m to\u00e1n th\u01b0\u1eddng g\u1ed3m c\u00e1c b\u01b0\u1edbc sau:<\/p>\n1. Chu\u1ea9n b\u1ecb v\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n<\/strong><\/p>\nTr\u01b0\u1edbc ti\u00ean, ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd ti\u1ebfn h\u00e0nh nghi\u00ean c\u1ee9u v\u1ec1 doanh nghi\u1ec7p, ng\u00e0nh c\u00f4ng nghi\u1ec7p v\u00e0 m\u00f4i tr\u01b0\u1eddng kinh doanh. D\u1ef1a tr\u00ean th\u00f4ng tin thu th\u1eadp \u0111\u01b0\u1ee3c, h\u1ecd s\u1ebd l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n, x\u00e1c \u0111\u1ecbnh c\u00e1c v\u1ea5n \u0111\u1ec1 ti\u1ec1m \u1ea9n c\u00f3 th\u1ec3 t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 x\u00e1c \u0111\u1ecbnh c\u00e1c ph\u1ea1m vi, ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m to\u00e1n c\u1ea7n thi\u1ebft.<\/p>\n
2. Th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n<\/strong><\/p>\nKi\u1ec3m to\u00e1n vi\u00ean s\u1ebd th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c ki\u1ec3m to\u00e1n theo k\u1ebf ho\u1ea1ch \u0111\u00e3 l\u1eadp. C\u00f4ng vi\u1ec7c n\u00e0y c\u00f3 th\u1ec3 bao g\u1ed3m vi\u1ec7c ki\u1ec3m tra c\u00e1c h\u1ed3 s\u01a1, giao d\u1ecbch, quy tr\u00ecnh, h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c c\u1ee7a doanh nghi\u1ec7p. Ki\u1ec3m to\u00e1n vi\u00ean c\u0169ng s\u1ebd th\u1ef1c hi\u1ec7n c\u00e1c cu\u1ed9c ph\u1ecfng v\u1ea5n, h\u1ecdp v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c \u0111\u1ec3 thu th\u1eadp th\u00f4ng tin v\u00e0 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/p>\n
3. Ph\u00e2n t\u00edch v\u00e0 \u0111\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n<\/strong><\/p>\nSau khi th\u1ef1c hi\u1ec7n xong c\u00f4ng vi\u1ec7c ki\u1ec3m to\u00e1n, ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd ph\u00e2n t\u00edch v\u00e0 \u0111\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3. H\u1ecd s\u1ebd x\u00e1c \u0111\u1ecbnh xem li\u1ec7u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 ph\u1ea3n \u00e1nh m\u1ed9t c\u00e1ch trung th\u1ef1c v\u00e0 c\u00f4ng b\u1eb1ng t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p hay kh\u00f4ng, v\u00e0 li\u1ec7u h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro c\u00f3 hi\u1ec7u qu\u1ea3 hay kh\u00f4ng.<\/p>\n
4. L\u1eadp b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n<\/strong><\/p>\nCu\u1ed1i c\u00f9ng, ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd l\u1eadp b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n, trong \u0111\u00f3 n\u00eau r\u00f5 c\u00e1c ph\u00e1t hi\u1ec7n, k\u1ebft lu\u1eadn v\u00e0 khuy\u1ebfn ngh\u1ecb c\u1ee7a h\u1ecd. B\u00e1o c\u00e1o n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn Ch\u1ee7 s\u1edf h\u1eefu v\u00e0 Ban Gi\u00e1m \u0111\u1ed1c, v\u00e0 c\u00f3 th\u1ec3 c\u0169ng \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn c\u00e1c b\u00ean li\u00ean quan kh\u00e1c nh\u01b0 nh\u00e0 \u0111\u1ea7u t\u01b0, ng\u00e2n h\u00e0ng, \u0111\u1ed1i t\u00e1c kinh doanh v\u00e0 c\u01a1 quan thu\u1ebf.<\/p>\n
Nh\u1eefng b\u01b0\u1edbc tr\u00ean t\u1ea1o n\u00ean quy tr\u00ecnh ki\u1ec3m to\u00e1n, gi\u00fap \u0111\u1ea3m b\u1ea3o r\u1eb1ng qu\u00e1 tr\u00ecnh n\u00e0y di\u1ec5n ra m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 v\u00e0 mang l\u1ea1i k\u1ebft qu\u1ea3 ch\u00ednh x\u00e1c nh\u1ea5t. Ch\u1ee7 s\u1edf h\u1eefu v\u00e0 Ban Gi\u00e1m \u0111\u1ed1c n\u00ean hi\u1ec3u r\u00f5 v\u1ec1 quy tr\u00ecnh n\u00e0y \u0111\u1ec3 c\u00f3 th\u1ec3 h\u1ee3p t\u00e1c t\u1ed1t h\u01a1n v\u1edbi ki\u1ec3m to\u00e1n vi\u00ean v\u00e0 t\u1eadn d\u1ee5ng t\u1ed1i \u0111a l\u1ee3i \u00edch t\u1eeb qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n.<\/p>\n
IV<\/strong>. <\/strong>K\u1ebft qu\u1ea3 Ki\u1ec3m to\u00e1n<\/strong><\/h3>\nK\u1ebft qu\u1ea3 c\u1ee7a qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng, gi\u00fap Ch\u1ee7 s\u1edf h\u1eefu v\u00e0 Ban Gi\u00e1m \u0111\u1ed1c hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng \u0111i\u1ec3m ch\u00ednh m\u00e0 k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n th\u01b0\u1eddng bao g\u1ed3m:<\/p>\n
1. \u00dd ki\u1ebfn ki\u1ec3m to\u00e1n<\/strong><\/p>\n\u00dd ki\u1ebfn ki\u1ec3m to\u00e1n l\u00e0 ph\u1ea7n trung t\u00e2m c\u1ee7a k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n, trong \u0111\u00f3 ki\u1ec3m to\u00e1n vi\u00ean \u0111\u01b0a ra \u0111\u00e1nh gi\u00e1 v\u1ec1 m\u1ee9c \u0111\u1ed9 trung th\u1ef1c v\u00e0 c\u00f4ng b\u1eb1ng c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. C\u00f3 th\u1ec3 c\u00f3 nhi\u1ec1u lo\u1ea1i \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n, bao g\u1ed3m \u00fd ki\u1ebfn kh\u00f4ng c\u00f3 \u0111i\u1ec1u ki\u1ec7n (cho th\u1ea5y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u00e0 ph\u1ea3n \u00e1nh \u0111\u00fang t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p), v\u00e0 \u00fd ki\u1ebfn c\u00f3 \u0111i\u1ec1u ki\u1ec7n (cho th\u1ea5y c\u00f3 m\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1 trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ea7n \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft).<\/p>\n
2. Ph\u00e1t hi\u1ec7n v\u00e0 khuy\u1ebfn ngh\u1ecb<\/strong><\/p>\nK\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n th\u01b0\u1eddng bao g\u1ed3m c\u00e1c ph\u00e1t hi\u1ec7n v\u1ec1 c\u00e1c v\u1ea5n \u0111\u1ec1 trong h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, qu\u1ea3n l\u00fd r\u1ee7i ro, ho\u1eb7c c\u00e1c v\u1ea5n \u0111\u1ec1 kh\u00e1c. Ki\u1ec3m to\u00e1n vi\u00ean c\u0169ng s\u1ebd \u0111\u01b0a ra c\u00e1c khuy\u1ebfn ngh\u1ecb v\u1ec1 c\u00e1ch kh\u1eafc ph\u1ee5c nh\u1eefng v\u1ea5n \u0111\u1ec1 n\u00e0y v\u00e0 c\u1ea3i thi\u1ec7n hi\u1ec7u su\u1ea5t ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/p>\n
3. B\u00e1o c\u00e1o v\u1ec1 vi\u1ec7c tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh<\/strong><\/p>\nKi\u1ec3m to\u00e1n vi\u00ean c\u0169ng s\u1ebd \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd, quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan thu\u1ebf, v\u00e0 c\u00e1c chu\u1ea9n m\u1ef1c t\u00e0i ch\u00ednh. H\u1ecd s\u1ebd x\u00e1c \u0111\u1ecbnh xem doanh nghi\u1ec7p c\u00f3 \u0111ang tu\u00e2n th\u1ee7 \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh n\u00e0y hay kh\u00f4ng, v\u00e0 \u0111\u01b0a ra c\u00e1c khuy\u1ebfn ngh\u1ecb v\u1ec1 c\u00e1ch c\u1ea3i thi\u1ec7n n\u1ebfu c\u1ea7n.<\/p>\n
4. \u0110\u00e1nh gi\u00e1 v\u1ec1 hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd<\/strong><\/p>\nD\u1ef1a tr\u00ean k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n, ki\u1ec3m to\u00e1n vi\u00ean c\u0169ng c\u00f3 th\u1ec3 \u0111\u01b0a ra \u0111\u00e1nh gi\u00e1 v\u1ec1 hi\u1ec7u qu\u1ea3 c\u1ee7a qu\u1ea3n l\u00fd doanh nghi\u1ec7p. H\u1ecd c\u00f3 th\u1ec3 ch\u1ec9 ra nh\u1eefng \u0111i\u1ec3m m\u1ea1nh v\u00e0 \u0111i\u1ec3m y\u1ebfu trong qu\u1ea3n l\u00fd, v\u00e0 \u0111\u01b0a ra c\u00e1c khuy\u1ebfn ngh\u1ecb v\u1ec1 c\u00e1ch c\u1ea3i thi\u1ec7n.<\/p>\n
Nh\u01b0 v\u1eady, k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n l\u00e0 m\u1ed9t ngu\u1ed3n th\u00f4ng tin qu\u00fd gi\u00e1, gi\u00fap Ch\u1ee7 s\u1edf h\u1eefu v\u00e0 Ban Gi\u00e1m \u0111\u1ed1c hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p, t\u1eeb \u0111\u00f3 \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh qu\u1ea3n l\u00fd hi\u1ec7u qu\u1ea3 h\u01a1n.<\/p>\n
<\/p>\n
E. Ki\u1ec3m to\u00e1n B\u00e1o c\u00e1o T\u00e0i ch\u00ednh d\u00e0nh cho Ng\u00e2n h\u00e0ng v\u00e0 Nh\u00e0 \u0111\u1ea7u t\u01b0 t\u1ea1i Vi\u1ec7t Nam<\/strong><\/h2>\n <\/p>\n
I. Kh\u00e1i ni\u1ec7m<\/strong><\/h3>\nKi\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 m\u1ed9t qu\u00e1 tr\u00ecnh \u0111\u00e1nh gi\u00e1 \u0111\u1ed9c l\u1eadp v\u1ec1 m\u1ee9c \u0111\u1ed9 trung th\u1ef1c v\u00e0 c\u00f4ng b\u1eb1ng c\u1ee7a th\u00f4ng tin trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t doanh nghi\u1ec7p. Qu\u00e1 tr\u00ecnh n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1edfi m\u1ed9t t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp v\u00e0 chuy\u00ean nghi\u1ec7p.<\/p>\n
1. M\u1ee5c \u0111\u00edch c\u1ee7a Ki\u1ec3m to\u00e1n B\u00e1o c\u00e1o T\u00e0i ch\u00ednh<\/strong><\/p>\nM\u1ee5c \u0111\u00edch ch\u00ednh c\u1ee7a vi\u1ec7c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 \u0111\u1ec3 cung c\u1ea5p s\u1ef1 \u0111\u1ea3m b\u1ea3o cho ng\u01b0\u1eddi d\u00f9ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (nh\u01b0 ng\u00e2n h\u00e0ng, nh\u00e0 \u0111\u1ea7u t\u01b0, c\u1ed5 \u0111\u00f4ng, v\u00e0 c\u00e1c b\u00ean li\u00ean quan kh\u00e1c) r\u1eb1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p ph\u1ea3n \u00e1nh m\u1ed9t c\u00e1ch trung th\u1ef1c v\u00e0 c\u00f4ng b\u1eb1ng t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/p>\n
2. Ki\u1ec3m to\u00e1n B\u00e1o c\u00e1o T\u00e0i ch\u00ednh trong Qu\u1ea3n l\u00fd R\u1ee7i ro<\/strong><\/p>\n\u0110\u1ed1i v\u1edbi ng\u00e2n h\u00e0ng v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0, vi\u1ec7c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng trong vi\u1ec7c qu\u1ea3n l\u00fd r\u1ee7i ro. B\u1eb1ng c\u00e1ch \u0111\u00e1nh gi\u00e1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 th\u1ec3 ph\u00e1t hi\u1ec7n c\u00e1c v\u1ea5n \u0111\u1ec1 ti\u1ec1m \u1ea9n, nh\u01b0 vi\u1ec7c kh\u00f4ng tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh, sai s\u00f3t trong ghi ch\u00e9p k\u1ebf to\u00e1n, ho\u1eb7c c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9.<\/p>\n
Th\u00f4ng qua vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n, ki\u1ec3m to\u00e1n vi\u00ean cung c\u1ea5p th\u00f4ng tin quan tr\u1ecdng gi\u00fap ng\u00e2n h\u00e0ng v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c cung c\u1ea5p t\u00edn d\u1ee5ng, \u0111\u1ea7u t\u01b0, ho\u1eb7c th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c v\u1edbi doanh nghi\u1ec7p. B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u0169ng gi\u00fap h\u1ecd x\u00e1c \u0111\u1ecbnh c\u00e1c bi\u1ec7n ph\u00e1p c\u1ea7n thi\u1ebft \u0111\u1ec3 gi\u1ea3m thi\u1ec3u r\u1ee7i ro v\u00e0 b\u1ea3o v\u1ec7 l\u1ee3i \u00edch c\u1ee7a m\u00ecnh.<\/p>\n
Nh\u01b0 v\u1eady, ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng ch\u1ec9 gi\u00fap t\u0103ng c\u01b0\u1eddng s\u1ef1 tin t\u01b0\u1edfng v\u00e0 minh b\u1ea1ch, m\u00e0 c\u00f2n l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 quan tr\u1ecdng trong vi\u1ec7c qu\u1ea3n l\u00fd r\u1ee7i ro cho ng\u00e2n h\u00e0ng, nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c b\u00ean li\u00ean quan kh\u00e1c.<\/p>\n
II<\/strong>. <\/strong>Ki\u1ec3m to\u00e1n v\u00e0 Qu\u1ea3n l\u00fd R\u1ee7i ro trong B\u00e1o c\u00e1o T\u00e0i ch\u00ednh<\/strong>:<\/strong><\/h3>\nKi\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c qu\u1ea3n l\u00fd r\u1ee7i ro cho ng\u00e2n h\u00e0ng v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1ch m\u00e0 ki\u1ec3m to\u00e1n gi\u00fap qu\u1ea3n l\u00fd r\u1ee7i ro.<\/p>\n
1. Ph\u00e1t hi\u1ec7n Sai s\u00f3t v\u00e0 Gian l\u1eadn<\/strong><\/p>\nKi\u1ec3m to\u00e1n vi\u00ean th\u00f4ng qua qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n c\u00f3 th\u1ec3 ph\u00e1t hi\u1ec7n c\u00e1c sai s\u00f3t k\u1ebf to\u00e1n, gian l\u1eadn ho\u1eb7c c\u00e1c v\u1ea5n \u0111\u1ec1 ti\u1ec1m \u1ea9n kh\u00e1c trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. \u0110i\u1ec1u n\u00e0y gi\u00fap ng\u00e2n h\u00e0ng v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 ph\u00f2ng ng\u1eeba c\u00e1c r\u1ee7i ro ti\u1ec1m \u1ea9n c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 ho\u1eb7c t\u00edn d\u1ee5ng c\u1ee7a h\u1ecd.<\/p>\n
2. \u0110\u00e1nh gi\u00e1 H\u1ec7 th\u1ed1ng Ki\u1ec3m so\u00e1t N\u1ed9i b\u1ed9<\/strong><\/p>\nKi\u1ec3m to\u00e1n vi\u00ean \u0111\u00e1nh gi\u00e1 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p, gi\u00fap x\u00e1c \u0111\u1ecbnh m\u1ee9c \u0111\u1ed9 hi\u1ec7u qu\u1ea3 c\u1ee7a c\u00e1c bi\u1ec7n ph\u00e1p ki\u1ec3m so\u00e1t v\u00e0 x\u00e1c \u0111\u1ecbnh c\u00e1c \u0111i\u1ec3m y\u1ebfu ti\u1ec1m \u1ea9n c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn r\u1ee7i ro. K\u1ebft qu\u1ea3 c\u1ee7a ph\u1ea7n \u0111\u00e1nh gi\u00e1 n\u00e0y gi\u00fap ng\u00e2n h\u00e0ng v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 r\u1ee7i ro m\u00e0 h\u1ecd c\u00f3 th\u1ec3 ph\u1ea3i \u0111\u1ed1i m\u1eb7t khi \u0111\u1ea7u t\u01b0 ho\u1eb7c cho vay cho doanh nghi\u1ec7p.<\/p>\n
3. X\u00e1c nh\u1eadn \u0110\u1ed9 tin c\u1eady c\u1ee7a B\u00e1o c\u00e1o T\u00e0i ch\u00ednh<\/strong><\/p>\nKhi ki\u1ec3m to\u00e1n vi\u00ean cung c\u1ea5p \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n kh\u00f4ng c\u00f3 \u0111i\u1ec1u ki\u1ec7n, \u0111\u00f3 l\u00e0 m\u1ed9t d\u1ea5u hi\u1ec7u cho th\u1ea5y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 \u0111\u1ed9 tin c\u1eady cao, t\u1ee9c l\u00e0 ph\u1ea3n \u00e1nh m\u1ed9t c\u00e1ch trung th\u1ef1c v\u00e0 c\u00f4ng b\u1eb1ng t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. \u0110i\u1ec1u n\u00e0y gi\u00fap gi\u1ea3m r\u1ee7i ro li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh d\u1ef1a tr\u00ean th\u00f4ng tin kh\u00f4ng ch\u00ednh x\u00e1c.<\/p>\n
4. Cung c\u1ea5p G\u1ee3i \u00fd \u0111\u1ec3 C\u1ea3i thi\u1ec7n<\/strong><\/p>\nKi\u1ec3m to\u00e1n vi\u00ean th\u01b0\u1eddng \u0111\u01b0a ra c\u00e1c khuy\u1ebfn ngh\u1ecb v\u1ec1 c\u00e1ch c\u1ea3i thi\u1ec7n h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro. Nh\u1eefng g\u1ee3i \u00fd n\u00e0y gi\u00fap doanh nghi\u1ec7p n\u00e2ng cao hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng, gi\u1ea3m r\u1ee7i ro v\u00e0 t\u1ea1o ni\u1ec1m tin cho ng\u00e2n h\u00e0ng v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0.<\/p>\n
Nh\u01b0 v\u1eady, ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c qu\u1ea3n l\u00fd r\u1ee7i ro cho ng\u00e2n h\u00e0ng v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0. B\u1eb1ng c\u00e1ch \u0111\u00e1nh gi\u00e1 \u0111\u1ed9 tin c\u1eady c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, ph\u00e1t hi\u1ec7n v\u00e0 khuy\u1ebfn ngh\u1ecb c\u00e1ch kh\u1eafc ph\u1ee5c c\u00e1c v\u1ea5n \u0111\u1ec1, ki\u1ec3m to\u00e1n t\u00e0i ch\u00ednh gi\u00fap c\u00e1c b\u00ean li\u00ean quan \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 ho\u1eb7c cung c\u1ea5p t\u00edn d\u1ee5ng m\u1ed9t c\u00e1ch an to\u00e0n v\u00e0 hi\u1ec7u qu\u1ea3 h\u01a1n.<\/p>\n
III<\/strong>.\u00a0 <\/strong>C\u00e1ch th\u1ef1c hi\u1ec7n<\/strong>:<\/strong><\/h3>\n\u00a0<\/strong>Qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u01b0\u1eddng bao g\u1ed3m c\u00e1c b\u01b0\u1edbc sau:<\/p>\n1. L\u1eadp K\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n<\/strong><\/p>\nB\u01b0\u1edbc \u0111\u1ea7u ti\u00ean trong qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n l\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch cho vi\u1ec7c ki\u1ec3m to\u00e1n. Trong giai \u0111o\u1ea1n n\u00e0y, ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd x\u00e1c \u0111\u1ecbnh m\u1ee5c ti\u00eau ki\u1ec3m to\u00e1n, ph\u1ea1m vi ki\u1ec3m to\u00e1n, v\u00e0 ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m to\u00e1n s\u1ebd \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng. Ki\u1ec3m to\u00e1n vi\u00ean c\u0169ng s\u1ebd xem x\u00e9t c\u00e1c r\u1ee7i ro ki\u1ec3m to\u00e1n ti\u1ec1m \u1ea9n v\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch \u0111\u1ec3 gi\u1ea3m b\u1edbt nh\u1eefng r\u1ee7i ro \u0111\u00f3.<\/p>\n
2. \u0110\u00e1nh gi\u00e1 H\u1ec7 th\u1ed1ng Ki\u1ec3m so\u00e1t N\u1ed9i b\u1ed9<\/strong><\/p>\nKi\u1ec3m to\u00e1n vi\u00ean s\u1ebd \u0111\u00e1nh gi\u00e1 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ee9c \u0111\u1ed9 tin c\u1eady c\u1ee7a h\u1ec7 th\u1ed1ng n\u00e0y. H\u1ecd s\u1ebd xem x\u00e9t c\u00e1c quy tr\u00ecnh v\u00e0 ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n, c\u0169ng nh\u01b0 c\u00e1ch m\u00e0 c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ghi ch\u00e9p v\u00e0 b\u00e1o c\u00e1o.<\/p>\n
3. Th\u1ef1c hi\u1ec7n Ki\u1ec3m to\u00e1n T\u00e0i li\u1ec7u<\/strong><\/p>\nKi\u1ec3m to\u00e1n vi\u00ean s\u1ebd xem x\u00e9t c\u00e1c h\u1ed3 s\u01a1 v\u00e0 t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 bao g\u1ed3m vi\u1ec7c xem x\u00e9t h\u00f3a \u0111\u01a1n, bi\u00ean lai, h\u1ee3p \u0111\u1ed3ng, v\u00e0 c\u00e1c t\u00e0i li\u1ec7u kh\u00e1c \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh xem c\u00e1c giao d\u1ecbch \u0111\u00e3 \u0111\u01b0\u1ee3c ghi ch\u00e9p m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 \u0111\u1ea7y \u0111\u1ee7.<\/p>\n
4. Th\u1ef1c hi\u1ec7n Ki\u1ec3m to\u00e1n M\u1eabu<\/strong><\/p>\nKi\u1ec3m to\u00e1n vi\u00ean th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n m\u1eabu, t\u1ee9c l\u00e0 ki\u1ec3m tra m\u1ed9t l\u01b0\u1ee3ng nh\u1ecf c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh xem ch\u00fang c\u00f3 tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u00e0 ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n hay kh\u00f4ng. \u0110\u00e2y l\u00e0 m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 \u0111\u1ec3 ph\u00e1t hi\u1ec7n c\u00e1c sai s\u00f3t ho\u1eb7c gian l\u1eadn m\u00e0 kh\u00f4ng c\u1ea7n ph\u1ea3i ki\u1ec3m tra t\u1ea5t c\u1ea3 c\u00e1c giao d\u1ecbch.<\/p>\n
5. L\u1eadp B\u00e1o c\u00e1o Ki\u1ec3m to\u00e1n<\/strong><\/p>\n
<\/h3>\nI. Gi\u1edbi thi\u1ec7u chung v\u1ec1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n<\/strong><\/h3>\nDoanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI) t\u1ea1i Vi\u1ec7t Nam \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong n\u1ec1n kinh t\u1ebf c\u1ee7a \u0111\u1ea5t n\u01b0\u1edbc, t\u1eeb vi\u1ec7c t\u1ea1o ra vi\u1ec7c l\u00e0m cho h\u00e0ng tri\u1ec7u ng\u01b0\u1eddi d\u00e2n \u0111\u1ebfn vi\u1ec7c t\u0103ng c\u01b0\u1eddng h\u1ee3p t\u00e1c kinh t\u1ebf qu\u1ed1c t\u1ebf. Tuy nhi\u00ean, vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 v\u1eadn h\u00e0nh m\u1ed9t doanh nghi\u1ec7p FDI kh\u00f4ng ph\u1ea3i l\u00fac n\u00e0o c\u0169ng d\u1ec5 d\u00e0ng, \u0111\u1eb7c bi\u1ec7t l\u00e0 khi n\u00f3i \u0111\u1ebfn c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn t\u00e0i ch\u00ednh v\u00e0 k\u1ebf to\u00e1n.<\/p>\n
Ch\u00ednh v\u00ec th\u1ebf, d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n tr\u1edf n\u00ean ng\u00e0y c\u00e0ng c\u1ea7n thi\u1ebft. Ki\u1ec3m to\u00e1n gi\u00fap \u0111\u1ea3m b\u1ea3o r\u1eb1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p FDI \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 minh b\u1ea1ch, t\u1eeb \u0111\u00f3 t\u0103ng c\u01b0\u1eddng ni\u1ec1m tin c\u1ee7a c\u00e1c b\u00ean li\u00ean quan, bao g\u1ed3m c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0, c\u00e1c ng\u00e2n h\u00e0ng v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc.<\/p>\n
Ki\u1ec3m to\u00e1n cho doanh nghi\u1ec7p FDI kh\u00f4ng ch\u1ec9 bao g\u1ed3m vi\u1ec7c ki\u1ec3m tra s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh, m\u00e0 c\u00f2n bao g\u1ed3m vi\u1ec7c \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 c\u1ee7a h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, x\u00e1c \u0111\u1ecbnh c\u00e1c r\u1ee7i ro t\u00e0i ch\u00ednh v\u00e0 \u0111\u1ec1 xu\u1ea5t c\u00e1c gi\u1ea3i ph\u00e1p c\u1ea3i thi\u1ec7n.<\/p>\n
V\u1edbi nh\u1eefng quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 vi\u1ec7c ki\u1ec3m to\u00e1n t\u1ea1i Vi\u1ec7t Nam, c\u0169ng nh\u01b0 c\u00e1c ti\u00eau chu\u1ea9n qu\u1ed1c t\u1ebf, c\u00e1c doanh nghi\u1ec7p FDI c\u00f3 th\u1ec3 y\u00ean t\u00e2m r\u1eb1ng h\u1ecd s\u1ebd nh\u1eadn \u0111\u01b0\u1ee3c d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n chuy\u00ean nghi\u1ec7p, \u0111\u00e1ng tin c\u1eady v\u00e0 hi\u1ec7u qu\u1ea3.<\/p>\n
II<\/strong>. <\/strong>Quy \u0111\u1ecbnh v\u1ec1 Ki\u1ec3m to\u00e1n cho Doanh nghi\u1ec7p FDI t\u1ea1i Vi\u1ec7t Nam<\/strong><\/h3>\n1. Ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh<\/strong><\/p>\nQuy \u0111\u1ecbnh v\u1ec1 ki\u1ec3m to\u00e1n t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh b\u1edfi m\u1ed9t s\u1ed1 v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt quan tr\u1ecdng. Tr\u01b0\u1edbc h\u1ebft, Lu\u1eadt K\u1ebf to\u00e1n 2015 (s\u1eeda \u0111\u1ed5i) quy \u0111\u1ecbnh r\u00f5 r\u00e0ng v\u1ec1 vi\u1ec7c l\u1eadp v\u00e0 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Theo \u0111\u00f3, t\u1ea5t c\u1ea3 c\u00e1c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam, bao g\u1ed3m c\u1ea3 doanh nghi\u1ec7p FDI, \u0111\u1ec1u ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m v\u00e0 c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p b\u00e1o c\u00e1o n\u00e0y cho c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng.<\/p>\n
Ngo\u00e0i ra, Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2011 (s\u1eeda \u0111\u1ed5i) chi ti\u1ebft h\u00f3a quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean, c\u0169ng nh\u01b0 vi\u1ec7c c\u00f4ng b\u1ed1 k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n. Lu\u1eadt n\u00e0y c\u0169ng y\u00eau c\u1ea7u c\u00e1c doanh nghi\u1ec7p ph\u1ea3i s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 c\u1ee7a m\u1ed9t c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec3 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m c\u1ee7a m\u00ecnh.<\/p>\n
2. Ti\u00eau chu\u1ea9n Ki\u1ec3m to\u00e1n<\/strong><\/p>\nTi\u00eau chu\u1ea9n Ki\u1ec3m to\u00e1n t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng d\u1ef1a tr\u00ean Ti\u00eau chu\u1ea9n Ki\u1ec3m to\u00e1n Qu\u1ed1c t\u1ebf (ISA) do Hi\u1ec7p h\u1ed9i K\u1ebf to\u00e1n v\u00e0 Ki\u1ec3m to\u00e1n vi\u00ean Qu\u1ed1c t\u1ebf (IFAC) ban h\u00e0nh. Nh\u1eefng ti\u00eau chu\u1ea9n n\u00e0y cung c\u1ea5p h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u1ec1 c\u00e1ch ti\u1ebfn h\u00e0nh ki\u1ec3m to\u00e1n, t\u1eeb vi\u1ec7c l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n, th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n, \u0111\u1ebfn vi\u1ec7c \u0111\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3 v\u00e0 l\u1eadp b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n.<\/p>\n
3. \u0110\u1ea3m b\u1ea3o Tu\u00e2n th\u1ee7<\/strong><\/p>\nC\u00e1c doanh nghi\u1ec7p FDI t\u1ea1i Vi\u1ec7t Nam c\u1ea7n ch\u00fa \u00fd r\u1eb1ng vi\u1ec7c kh\u00f4ng tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 ki\u1ec3m to\u00e1n c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn c\u00e1c h\u1eadu qu\u1ea3 nghi\u00eam tr\u1ecdng, bao g\u1ed3m c\u1ea3 vi\u1ec7c b\u1ecb ph\u1ea1t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Ch\u00ednh v\u00ec v\u1eady, vi\u1ec7c s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 c\u1ee7a m\u1ed9t c\u00f4ng ty ki\u1ec3m to\u00e1n uy t\u00edn v\u00e0 chuy\u00ean nghi\u1ec7p l\u00e0 m\u1ed9t b\u01b0\u1edbc quan tr\u1ecdng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 t\u0103ng c\u01b0\u1eddng minh b\u1ea1ch t\u00e0i ch\u00ednh.<\/p>\n
III<\/strong>.\u00a0 <\/strong>Th\u1ef1c hi\u1ec7n Ki\u1ec3m to\u00e1n<\/strong><\/h3>\n1. Quy tr\u00ecnh Ki\u1ec3m to\u00e1n<\/strong><\/p>\nQuy tr\u00ecnh ki\u1ec3m to\u00e1n t\u1ea1i Vi\u1ec7t Nam th\u01b0\u1eddng bao g\u1ed3m c\u00e1c giai \u0111o\u1ea1n sau:<\/p>\n
\n- L\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n<\/strong>: Trong giai \u0111o\u1ea1n n\u00e0y, ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd x\u00e1c \u0111\u1ecbnh ph\u1ea1m vi ki\u1ec3m to\u00e1n, ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m to\u00e1n v\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n.<\/li>\n
- Th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n<\/strong>: Giai \u0111o\u1ea1n n\u00e0y bao g\u1ed3m vi\u1ec7c ki\u1ec3m tra c\u00e1c h\u1ed3 s\u01a1 k\u1ebf to\u00e1n, h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 c\u00e1c th\u00f4ng tin kh\u00e1c li\u00ean quan \u0111\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n
- \u0110\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n<\/strong>: D\u1ef1a tr\u00ean k\u1ebft qu\u1ea3 c\u1ee7a c\u00e1c th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n, ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd \u0111\u00e1nh gi\u00e1 li\u1ec7u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 minh b\u1ea1ch hay kh\u00f4ng.<\/li>\n
- L\u1eadp b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n<\/strong>: Cu\u1ed1i c\u00f9ng, ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd l\u1eadp b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n, trong \u0111\u00f3 n\u00eau r\u00f5 k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n v\u00e0 c\u00e1c v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n trong qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n.<\/li>\n<\/ul>\n
2. Quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt<\/strong><\/p>\nTheo Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2011 (s\u1eeda \u0111\u1ed5i), qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n m\u1ed9t c\u00e1ch \u0111\u1ed9c l\u1eadp, kh\u00e1ch quan v\u00e0 tu\u00e2n theo c\u00e1c quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p.<\/p>\n
\u0110\u1ed3ng th\u1eddi, ki\u1ec3m to\u00e1n vi\u00ean c\u1ea7n tu\u00e2n th\u1ee7 c\u00e1c Ti\u00eau chu\u1ea9n ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ban h\u00e0nh b\u1edfi Hi\u1ec7p h\u1ed9i K\u1ebf to\u00e1n v\u00e0 Ki\u1ec3m to\u00e1n vi\u00ean Vi\u1ec7t Nam, v\u00e0 c\u1ea7n \u0111\u1ea3m b\u1ea3o r\u1eb1ng b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c l\u1eadp m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c, minh b\u1ea1ch v\u00e0 theo \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh v\u1ec1 k\u1ef3 b\u00e1o c\u00e1o.<\/p>\n
3. S\u1ef1 c\u1ea7n thi\u1ebft c\u1ee7a Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp<\/strong><\/p>\nVi\u1ec7c s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 c\u1ee7a m\u1ed9t c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp l\u00e0 c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh kh\u00e1ch quan v\u00e0 \u0111\u1ed9 tin c\u1eady c\u1ee7a qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n. C\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh nghi\u00eam ng\u1eb7t v\u1ec1 \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5, t\u1eeb \u0111\u00f3 gi\u00fap t\u0103ng c\u01b0\u1eddng ni\u1ec1m tin c\u1ee7a c\u00e1c b\u00ean li\u00ean quan \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p FDI.<\/p>\n
IV.<\/strong> L\u1ee3i \u00edch c\u1ee7a Ki\u1ec3m to\u00e1n<\/strong> B\u00e1o c\u00e1o T\u00e0i ch\u00ednh<\/strong> cho Doanh nghi\u1ec7p FDI t\u1ea1i Vi\u1ec7t Nam<\/strong><\/h3>\n1. \u0110\u1ea3m b\u1ea3o Minh b\u1ea1ch v\u00e0 \u0110\u00fang lu\u1eadt<\/strong><\/p>\nM\u1ed9t trong nh\u1eefng l\u1ee3i \u00edch quan tr\u1ecdng nh\u1ea5t c\u1ee7a ki\u1ec3m to\u00e1n l\u00e0 vi\u1ec7c \u0111\u1ea3m b\u1ea3o minh b\u1ea1ch v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt. C\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n s\u1ebd gi\u00fap doanh nghi\u1ec7p FDI ch\u1ee9ng minh s\u1ef1 tu\u00e2n th\u1ee7 c\u1ee7a m\u00ecnh \u0111\u1ed1i v\u1edbi c\u00e1c quy \u0111\u1ecbnh k\u1ebf to\u00e1n v\u00e0 thu\u1ebf hi\u1ec7n h\u00e0nh t\u1ea1i Vi\u1ec7t Nam.<\/p>\n
2. T\u0103ng c\u01b0\u1eddng Ni\u1ec1m tin<\/strong><\/p>\nB\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp gi\u00fap t\u0103ng c\u01b0\u1eddng ni\u1ec1m tin c\u1ee7a c\u00e1c b\u00ean li\u00ean quan, bao g\u1ed3m c\u1ea3 nh\u00e0 \u0111\u1ea7u t\u01b0, ng\u00e2n h\u00e0ng, kh\u00e1ch h\u00e0ng v\u00e0 \u0111\u1ed1i t\u00e1c kinh doanh. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 g\u00f3p ph\u1ea7n c\u1ea3i thi\u1ec7n m\u1ed1i quan h\u1ec7 kinh doanh, thu h\u00fat \u0111\u1ea7u t\u01b0 v\u00e0 m\u1edf r\u1ed9ng th\u1ecb tr\u01b0\u1eddng.<\/p>\n
3. Ph\u00e1t hi\u1ec7n v\u00e0 Ki\u1ec3m so\u00e1t R\u1ee7i ro<\/strong><\/p>\nQu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n gi\u00fap ph\u00e1t hi\u1ec7n c\u00e1c r\u1ee7i ro t\u00e0i ch\u00ednh v\u00e0 qu\u1ea3n l\u00fd, t\u1eeb \u0111\u00f3 gi\u00fap doanh nghi\u1ec7p FDI \u0111\u01b0a ra c\u00e1c bi\u1ec7n ph\u00e1p ki\u1ec3m so\u00e1t v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3.<\/p>\n
4. C\u1ea3i thi\u1ec7n Hi\u1ec7u su\u1ea5t<\/strong><\/p>\nC\u00e1c ph\u00e1t hi\u1ec7n v\u00e0 khuy\u1ebfn ngh\u1ecb t\u1eeb qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n c\u00f3 th\u1ec3 gi\u00fap doanh nghi\u1ec7p FDI c\u1ea3i thi\u1ec7n hi\u1ec7u su\u1ea5t ho\u1ea1t \u0111\u1ed9ng v\u00e0 quy tr\u00ecnh k\u1ebf to\u00e1n c\u1ee7a m\u00ecnh. \u0110i\u1ec1u n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap t\u0103ng c\u01b0\u1eddng hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd, m\u00e0 c\u00f2n gi\u00fap ti\u1ebft ki\u1ec7m chi ph\u00ed v\u00e0 t\u1ed1i \u01b0u h\u00f3a l\u1ee3i nhu\u1eadn.<\/p>\n
5. \u0110\u00e1p \u1ee9ng Y\u00eau c\u1ea7u c\u1ee7a Nh\u00e0 \u0111\u1ea7u t\u01b0<\/strong><\/p>\nNhi\u1ec1u nh\u00e0 \u0111\u1ea7u t\u01b0, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, y\u00eau c\u1ea7u c\u00e1c doanh nghi\u1ec7p FDI ph\u1ea3i c\u00f3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp. Vi\u1ec7c \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap t\u0103ng c\u01b0\u1eddng ni\u1ec1m tin c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0, m\u00e0 c\u00f2n m\u1edf r\u1ed9ng c\u01a1 h\u1ed9i \u0111\u1ea7u t\u01b0 cho doanh nghi\u1ec7p.<\/p>\n
<\/p>\n
B. K<\/strong>i\u1ec3m to\u00e1n cho C\u00f4ng ty C\u1ed5 ph\u1ea7n t\u1ea1i Vi\u1ec7t Nam<\/strong><\/h2>\nI. Kh\u00e1i ni\u1ec7m<\/strong><\/h3>\nKi\u1ec3m to\u00e1n l\u00e0 m\u1ed9t quy tr\u00ecnh \u0111\u00e1nh gi\u00e1 t\u1ed5 ch\u1ee9c ho\u1eb7c m\u1ed9t h\u1ec7 th\u1ed1ng v\u1edbi m\u1ee5c \u0111\u00edch x\u00e1c \u0111\u1ecbnh xem li\u1ec7u c\u00e1c quy tr\u00ecnh, h\u1ec7 th\u1ed1ng v\u00e0 c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng c\u00f3 \u0111ang tu\u00e2n th\u1ee7 c\u00e1c y\u00eau c\u1ea7u v\u00e0 quy \u0111\u1ecbnh \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u1eb7t ra hay kh\u00f4ng.<\/p>\n
1. Kh\u00e1i ni\u1ec7m v\u1ec1 ki\u1ec3m to\u00e1n<\/strong><\/p>\nTrong khu\u00f4n kh\u1ed5 c\u1ee7a m\u1ed9t C\u00f4ng ty C\u1ed5 ph\u1ea7n, ki\u1ec3m to\u00e1n th\u01b0\u1eddng bao g\u1ed3m vi\u1ec7c ki\u1ec3m tra v\u00e0 \u0111\u00e1nh gi\u00e1 c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng ch\u00fang tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u00e0 ti\u00eau chu\u1ea9n k\u1ebf to\u00e1n.<\/p>\n
Ki\u1ec3m to\u00e1n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1edfi c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean n\u1ed9i b\u1ed9 (ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9) ho\u1eb7c b\u1edfi c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean ngo\u00e0i l\u1ec7 (ki\u1ec3m to\u00e1n ngo\u1ea1i vi), nh\u01b0 c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/p>\n
2. Ki\u1ec3m to\u00e1n cho C\u00f4ng ty C\u1ed5 ph\u1ea7n t\u1ea1i Vi\u1ec7t Nam<\/strong><\/p>\nT\u1ea1i Vi\u1ec7t Nam, theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, c\u00e1c C\u00f4ng ty C\u1ed5 ph\u1ea7n ph\u1ea3i ti\u1ebfn h\u00e0nh ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m b\u1edfi m\u1ed9t \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp. C\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp s\u1ebd ki\u1ec3m tra, \u0111\u00e1nh gi\u00e1 v\u00e0 \u0111\u01b0a ra \u00fd ki\u1ebfn v\u1ec1 m\u1ee9c \u0111\u1ed9 ch\u00ednh x\u00e1c c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n
Ngo\u00e0i ra, ki\u1ec3m to\u00e1n c\u00f2n gi\u00fap c\u00e1c C\u00f4ng ty C\u1ed5 ph\u1ea7n t\u1ea1i Vi\u1ec7t Nam \u0111\u1ea3m b\u1ea3o r\u1eb1ng h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 \u0111ang ho\u1ea1t \u0111\u1ed9ng hi\u1ec7u qu\u1ea3, gi\u1ea3m thi\u1ec3u r\u1ee7i ro v\u00e0 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/p>\n
Ki\u1ec3m to\u00e1n c\u0169ng cung c\u1ea5p th\u00f4ng tin c\u1ea7n thi\u1ebft cho c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0, c\u1ed5 \u0111\u00f4ng, ban qu\u1ea3n l\u00fd c\u00f4ng ty v\u00e0 c\u00e1c b\u00ean li\u00ean quan kh\u00e1c \u0111\u1ec3 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh kinh doanh.<\/p>\n
Lu\u00f4n ch\u00fa \u00fd r\u1eb1ng, Quy tr\u00ecnh ki\u1ec3m to\u00e1n c\u00f3 th\u1ec3 thay \u0111\u1ed5i t\u00f9y thu\u1ed9c v\u00e0o m\u1ee5c \u0111\u00edch c\u1ee5 th\u1ec3 c\u1ee7a vi\u1ec7c ki\u1ec3m to\u00e1n v\u00e0 y\u00eau c\u1ea7u c\u1ee7a t\u1eebng C\u00f4ng ty C\u1ed5 ph\u1ea7n.<\/p>\n
II<\/strong>. <\/strong>Quy tr\u00ecnh<\/strong>:<\/strong><\/h3>\nQuy tr\u00ecnh ki\u1ec3m to\u00e1n cho m\u1ed9t C\u00f4ng ty C\u1ed5 ph\u1ea7n t\u1ea1i Vi\u1ec7t Nam bao g\u1ed3m c\u00e1c b\u01b0\u1edbc sau:<\/p>\n
1. L\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n<\/strong><\/p>\nTr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n, ki\u1ec3m to\u00e1n vi\u00ean c\u1ea7n ph\u1ea3i hi\u1ec3u r\u00f5 v\u1ec1 C\u00f4ng ty C\u1ed5 ph\u1ea7n m\u00e0 h\u1ecd s\u1ebd ki\u1ec3m to\u00e1n, bao g\u1ed3m c\u1ea5u tr\u00fac t\u1ed5 ch\u1ee9c, l\u0129nh v\u1ef1c kinh doanh, v\u00e0 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9. Ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd x\u00e1c \u0111\u1ecbnh m\u1ee5c ti\u00eau, ph\u1ea1m vi, ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m to\u00e1n, v\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch chi ti\u1ebft cho vi\u1ec7c ki\u1ec3m to\u00e1n.<\/p>\n
2. Th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n<\/strong><\/p>\nKi\u1ec3m to\u00e1n vi\u00ean s\u1ebd ti\u1ebfn h\u00e0nh ki\u1ec3m tra c\u00e1c h\u1ed3 s\u01a1, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, v\u00e0 c\u00e1c h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 theo k\u1ebf ho\u1ea1ch \u0111\u00e3 l\u1eadp. H\u1ecd s\u1ebd ki\u1ec3m tra xem li\u1ec7u c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 \u0111\u01b0\u1ee3c l\u1eadp theo c\u00e1c quy \u0111\u1ecbnh v\u00e0 ti\u00eau chu\u1ea9n k\u1ebf to\u00e1n kh\u00f4ng, v\u00e0 li\u1ec7u h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u00f3 ho\u1ea1t \u0111\u1ed9ng hi\u1ec7u qu\u1ea3 kh\u00f4ng.<\/p>\n
3. \u0110\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n<\/strong><\/p>\nSau khi ki\u1ec3m to\u00e1n, ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd \u0111\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n, so s\u00e1nh v\u1edbi c\u00e1c ti\u00eau chu\u1ea9n \u0111\u00e3 \u0111\u1eb7t ra, v\u00e0 x\u00e1c \u0111\u1ecbnh c\u00e1c v\u1ea5n \u0111\u1ec1 c\u1ea7n \u0111\u01b0\u1ee3c c\u1ea3i thi\u1ec7n. H\u1ecd c\u0169ng s\u1ebd \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 r\u1ee7i ro t\u00e0i ch\u00ednh v\u00e0 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a C\u00f4ng ty C\u1ed5 ph\u1ea7n.<\/p>\n
4. L\u1eadp b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n<\/strong><\/p>\nSau c\u00f9ng, ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd l\u1eadp b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n, \u0111\u01b0a ra \u00fd ki\u1ebfn c\u1ee7a h\u1ecd v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a C\u00f4ng ty C\u1ed5 ph\u1ea7n. B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n s\u1ebd \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn Ban qu\u1ea3n l\u00fd c\u1ee7a C\u00f4ng ty C\u1ed5 ph\u1ea7n, v\u00e0 c\u0169ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn c\u00e1c c\u1ed5 \u0111\u00f4ng v\u00e0 b\u00ean li\u00ean quan kh\u00e1c.<\/p>\n
III<\/strong>.\u00a0 <\/strong>Vai tr\u00f2 c\u1ee7a ki\u1ec3m to\u00e1n<\/strong>:<\/strong><\/h3>\n1. \u0110\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 minh b\u1ea1ch<\/strong><\/p>\nKi\u1ec3m to\u00e1n gi\u00fap \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 minh b\u1ea1ch c\u1ee7a c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd ki\u1ec3m tra li\u1ec7u c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 \u0111\u01b0\u1ee3c l\u1eadp ra m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c, tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u00e0 ti\u00eau chu\u1ea9n k\u1ebf to\u00e1n hay kh\u00f4ng. B\u1eb1ng c\u00e1ch n\u00e0y, ki\u1ec3m to\u00e1n gi\u00fap t\u0103ng c\u01b0\u1eddng ni\u1ec1m tin c\u1ee7a c\u00e1c c\u1ed5 \u0111\u00f4ng, nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c b\u00ean li\u00ean quan kh\u00e1c v\u00e0o t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a th\u00f4ng tin t\u00e0i ch\u00ednh m\u00e0 C\u00f4ng ty C\u1ed5 ph\u1ea7n cung c\u1ea5p.<\/p>\n
2. Ki\u1ec3m so\u00e1t r\u1ee7i ro v\u00e0 n\u00e2ng cao hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng<\/strong><\/p>\nKi\u1ec3m to\u00e1n gi\u00fap C\u00f4ng ty C\u1ed5 ph\u1ea7n ki\u1ec3m so\u00e1t r\u1ee7i ro v\u00e0 n\u00e2ng cao hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng. Ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd \u0111\u00e1nh gi\u00e1 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a C\u00f4ng ty C\u1ed5 ph\u1ea7n, x\u00e1c \u0111\u1ecbnh c\u00e1c \u0111i\u1ec3m y\u1ebfu v\u00e0 \u0111\u1ec1 xu\u1ea5t c\u00e1c bi\u1ec7n ph\u00e1p c\u1ea3i thi\u1ec7n. B\u1eb1ng c\u00e1ch n\u00e0y, ki\u1ec3m to\u00e1n gi\u00fap C\u00f4ng ty C\u1ed5 ph\u1ea7n gi\u1ea3m thi\u1ec3u r\u1ee7i ro v\u00e0 ho\u1ea1t \u0111\u1ed9ng m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 h\u01a1n.<\/p>\n
3. Tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt<\/strong><\/p>\nKi\u1ec3m to\u00e1n gi\u00fap \u0111\u1ea3m b\u1ea3o r\u1eb1ng C\u00f4ng ty C\u1ed5 ph\u1ea7n tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. Ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd ki\u1ec3m tra xem li\u1ec7u C\u00f4ng ty C\u1ed5 ph\u1ea7n c\u00f3 tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 k\u1ebf to\u00e1n, thu\u1ebf, v\u00e0 c\u00e1c quy \u0111\u1ecbnh kh\u00e1c li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh hay kh\u00f4ng. B\u1eb1ng c\u00e1ch n\u00e0y, ki\u1ec3m to\u00e1n gi\u00fap C\u00f4ng ty C\u1ed5 ph\u1ea7n tr\u00e1nh c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 t\u0103ng c\u01b0\u1eddng uy t\u00edn c\u1ee7a C\u00f4ng ty C\u1ed5 ph\u1ea7n trong m\u1eaft c\u00f4ng ch\u00fang.<\/p>\n
4. H\u1ed7 tr\u1ee3 quy\u1ebft \u0111\u1ecbnh kinh doanh<\/strong><\/p>\nB\u00e1o c\u00e1o ki\u1ec3m to\u00e1n cung c\u1ea5p th\u00f4ng tin quan tr\u1ecdng gi\u00fap Ban qu\u1ea3n l\u00fd C\u00f4ng ty C\u1ed5 ph\u1ea7n v\u00e0 c\u00e1c c\u1ed5 \u0111\u00f4ng \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh kinh doanh d\u1ef1a tr\u00ean c\u01a1 s\u1edf th\u00f4ng tin r\u00f5 r\u00e0ng v\u00e0 ch\u00ednh x\u00e1c. B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u0169ng gi\u00fap nh\u1eefng ng\u01b0\u1eddi \u0111ang c\u00e2n nh\u1eafc \u0111\u1ea7u t\u01b0 v\u00e0o C\u00f4ng ty C\u1ed5 ph\u1ea7n c\u00f3 c\u00e1i nh\u00ecn r\u00f5 r\u00e0ng v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a C\u00f4ng ty C\u1ed5 ph\u1ea7n.<\/p>\n
Nh\u01b0 v\u1eady, ki\u1ec3m to\u00e1n \u0111\u00f3ng m\u1ed9t vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c t\u1ea1o d\u1ef1ng ni\u1ec1m tin v\u00e0 t\u0103ng c\u01b0\u1eddng hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a C\u00f4ng ty C\u1ed5 ph\u1ea7n t\u1ea1i Vi\u1ec7t Nam.<\/p>\n
IV<\/strong>. <\/strong>K\u1ebft qu\u1ea3 c\u1ee7a ki\u1ec3m to\u00e1n cho C\u00f4ng ty C\u1ed5 ph\u1ea7n t\u1ea1i Vi\u1ec7t Nam<\/strong><\/h3>\nK\u1ebft qu\u1ea3 c\u1ee7a vi\u1ec7c ki\u1ec3m to\u00e1n m\u1ed9t C\u00f4ng ty C\u1ed5 ph\u1ea7n t\u1ea1i Vi\u1ec7t Nam th\u01b0\u1eddng \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n. B\u00e1o c\u00e1o n\u00e0y g\u1ed3m c\u00f3:<\/p>\n
1. \u00dd ki\u1ebfn ki\u1ec3m to\u00e1n<\/strong><\/p>\n\u0110\u00e2y l\u00e0 ph\u1ea7n quan tr\u1ecdng nh\u1ea5t c\u1ee7a b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n, n\u01a1i ki\u1ec3m to\u00e1n vi\u00ean \u0111\u01b0a ra \u00fd ki\u1ebfn c\u1ee7a m\u00ecnh v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty C\u1ed5 ph\u1ea7n. \u00dd ki\u1ebfn ki\u1ec3m to\u00e1n th\u01b0\u1eddng r\u01a1i v\u00e0o m\u1ed9t trong b\u1ed1n lo\u1ea1i sau:<\/p>\n
\n- \u00dd ki\u1ebfn ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n: B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c xem l\u00e0 ph\u1ea3n \u00e1nh m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty, th\u01b0\u1eddng \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 “Trung th\u1ef1c v\u00e0 H\u1ee3p l\u00fd”.<\/li>\n
- \u00dd ki\u1ebfn ch\u1ea5p nh\u1eadn t\u1eebng ph\u1ea7n: Ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 nh\u1eefng lo ng\u1ea1i v\u1ec1 m\u1ed9t s\u1ed1 ph\u1ea7n c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 kh\u00f4ng th\u1ec3 x\u00e1c nh\u1eadn r\u1eb1ng ch\u00fang ph\u1ea3n \u00e1nh \u0111\u00fang t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty, th\u01b0\u1eddng \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 “B\u00e1o c\u00e1o c\u00f3 \u00fd ki\u1ebfn lo\u1ea1i tr\u1eeb”.<\/li>\n
- \u00dd ki\u1ebfn t\u1eeb ch\u1ed1i: Ki\u1ec3m to\u00e1n vi\u00ean kh\u00f4ng th\u1ec3 ho\u00e0n th\u00e0nh ki\u1ec3m to\u00e1n do th\u00f4ng tin kh\u00f4ng \u0111\u1ee7 ho\u1eb7c kh\u00f4ng \u0111\u00e1ng tin c\u1eady, do \u0111\u00f3 kh\u00f4ng th\u1ec3 \u0111\u01b0a ra \u00fd ki\u1ebfn v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n
- \u00dd ki\u1ebfn ph\u1ee7 \u0111\u1ecbnh: Ki\u1ec3m to\u00e1n vi\u00ean x\u00e1c \u0111\u1ecbnh r\u1eb1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng ph\u1ea3n \u00e1nh m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty<\/li>\n<\/ul>\n
2. \u0110\u00e1nh gi\u00e1 v\u1ec1 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9<\/strong><\/p>\nKi\u1ec3m to\u00e1n vi\u00ean s\u1ebd \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 c\u1ee7a h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a C\u00f4ng ty C\u1ed5 ph\u1ea7n, v\u00e0 \u0111\u01b0a ra c\u00e1c g\u1ee3i \u00fd v\u1ec1 c\u00e1ch c\u1ea3i thi\u1ec7n h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 n\u1ebfu c\u1ea7n.<\/p>\n
3. Ph\u00e1t hi\u1ec7n v\u1ea5n \u0111\u1ec1 v\u00e0 \u0111\u1ec1 xu\u1ea5t gi\u1ea3i ph\u00e1p<\/strong><\/p>\nN\u1ebfu trong qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n, ki\u1ec3m to\u00e1n vi\u00ean ph\u00e1t hi\u1ec7n ra b\u1ea5t k\u1ef3 v\u1ea5n \u0111\u1ec1 g\u00ec v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ho\u1eb7c h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, h\u1ecd s\u1ebd ghi ch\u00fa l\u1ea1i trong b\u00e1o c\u00e1o v\u00e0 \u0111\u1ec1 xu\u1ea5t c\u00e1c gi\u1ea3i ph\u00e1p \u0111\u1ec3 gi\u1ea3i quy\u1ebft v\u1ea5n \u0111\u1ec1 \u0111\u00f3.<\/p>\n
4. M\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt<\/strong><\/p>\nKi\u1ec3m to\u00e1n vi\u00ean c\u0169ng s\u1ebd \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 c\u1ee7a C\u00f4ng ty C\u1ed5 ph\u1ea7n \u0111\u1ed1i v\u1edbi c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt li\u00ean quan, nh\u01b0 quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf v\u00e0 quy \u0111\u1ecbnh v\u1ec1 k\u1ebf to\u00e1n.<\/p>\n
T\u00f3m l\u1ea1i, k\u1ebft qu\u1ea3 c\u1ee7a vi\u1ec7c ki\u1ec3m to\u00e1n m\u1ed9t C\u00f4ng ty C\u1ed5 ph\u1ea7n t\u1ea1i Vi\u1ec7t Nam s\u1ebd cung c\u1ea5p th\u00f4ng tin quan tr\u1ecdng v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty, hi\u1ec7u qu\u1ea3 c\u1ee7a h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, v\u00e0 c\u00e1c v\u1ea5n \u0111\u1ec1 c\u1ea7n \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft.<\/p>\n
<\/p>\n
C. K<\/strong>i\u1ec3m to\u00e1n<\/strong> B\u00e1o c\u00e1o T\u00e0i ch\u00ednh<\/strong> cho c\u00e1c Doanh nghi\u1ec7p kh\u00f4ng<\/strong> ph\u1ea3i Doanh nghi\u1ec7p<\/strong> FDI<\/strong><\/h2>\nI. Gi\u1edbi thi\u1ec7u<\/strong><\/h3>\nKi\u1ec3m to\u00e1n l\u00e0 qu\u00e1 tr\u00ecnh \u0111\u00e1nh gi\u00e1 \u0111\u1ed9 ch\u00ednh x\u00e1c v\u00e0 \u0111\u00e1ng tin c\u1eady c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t c\u00f4ng ty. \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i Doanh nghi\u1ec7p FDI (\u0110\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp n\u01b0\u1edbc ngo\u00e0i) t\u1ea1i Vi\u1ec7t Nam, vi\u1ec7c ki\u1ec3m to\u00e1n \u0111\u00f3ng m\u1ed9t vai tr\u00f2 quan tr\u1ecdng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a h\u1ecd tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u00e0 ti\u00eau chu\u1ea9n k\u1ebf to\u00e1n c\u1ee7a Vi\u1ec7t Nam.<\/p>\n
1. M\u1ee5c ti\u00eau c\u1ee7a Ki\u1ec3m to\u00e1n<\/strong><\/p>\nM\u1ee5c ti\u00eau ch\u00ednh c\u1ee7a ki\u1ec3m to\u00e1n l\u00e0 cung c\u1ea5p \u00fd ki\u1ebfn \u0111\u1ed9c l\u1eadp v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, gi\u00fap t\u0103ng c\u01b0\u1eddng l\u00f2ng tin c\u1ee7a c\u00e1c b\u00ean li\u00ean quan nh\u01b0 ch\u1ee7 s\u1edf h\u1eefu, nh\u00e0 \u0111\u1ea7u t\u01b0, ng\u00e2n h\u00e0ng, v\u00e0 c\u00e1c b\u00ean li\u00ean quan kh\u00e1c.<\/p>\n
2. Quy tr\u00ecnh Ki\u1ec3m to\u00e1n<\/strong><\/p>\nQu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n th\u01b0\u1eddng bao g\u1ed3m c\u00e1c b\u01b0\u1edbc sau:<\/p>\n
\n- L\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n<\/strong>: Ki\u1ec3m to\u00e1n vi\u00ean x\u00e1c \u0111\u1ecbnh ph\u1ea1m vi, th\u1eddi gian v\u00e0 ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m to\u00e1n.<\/li>\n
- Th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n<\/strong>: Ki\u1ec3m to\u00e1n vi\u00ean ki\u1ec3m tra c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, v\u00e0 vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/li>\n
- X\u00e1c minh v\u00e0 ph\u00e2n t\u00edch d\u1eef li\u1ec7u<\/strong>: Ki\u1ec3m to\u00e1n vi\u00ean ph\u00e2n t\u00edch d\u1eef li\u1ec7u thu th\u1eadp \u0111\u01b0\u1ee3c, so s\u00e1nh v\u1edbi c\u00e1c ti\u00eau chu\u1ea9n v\u00e0 quy \u0111\u1ecbnh t\u01b0\u01a1ng \u1ee9ng.<\/li>\n
- L\u1eadp b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n<\/strong>: Sau c\u00f9ng, ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd l\u1eadp b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n, trong \u0111\u00f3 n\u00eau r\u00f5 \u00fd ki\u1ebfn c\u1ee7a h\u1ecd v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<\/ul>\n
3. T\u1ea7m quan tr\u1ecdng c\u1ee7a Ki\u1ec3m to\u00e1n<\/strong><\/p>\n\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i FDI t\u1ea1i Vi\u1ec7t Nam, vi\u1ec7c ki\u1ec3m to\u00e1n kh\u00f4ng ch\u1ec9 gi\u00fap h\u1ecd \u0111\u1ea3m b\u1ea3o vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, m\u00e0 c\u00f2n gi\u00fap h\u1ecd n\u00e2ng cao hi\u1ec7u su\u1ea5t ho\u1ea1t \u0111\u1ed9ng, t\u1ed1i \u01b0u h\u00f3a qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh, v\u00e0 t\u1ea1o d\u1ef1ng ni\u1ec1m tin t\u1eeb c\u00e1c b\u00ean li\u00ean quan.<\/p>\n
II<\/strong>. <\/strong>L\u1ee3i \u00edch<\/strong><\/h3>\nVi\u1ec7c ki\u1ec3m to\u00e1n cho c\u00e1c doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam mang l\u1ea1i nhi\u1ec1u l\u1ee3i \u00edch, kh\u00f4ng ch\u1ec9 v\u1ec1 m\u1eb7t ph\u00e1p l\u00fd m\u00e0 c\u00f2n gi\u00fap c\u1ea3i thi\u1ec7n hi\u1ec7u su\u1ea5t v\u00e0 uy t\u00edn c\u1ee7a doanh nghi\u1ec7p.<\/p>\n
1. X\u00e1c nh\u1eadn t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong><\/p>\nKi\u1ec3m to\u00e1n gi\u00fap x\u00e1c nh\u1eadn t\u00ednh ch\u00ednh x\u00e1c v\u00e0 \u0111\u00e1ng tin c\u1eady c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. \u0110i\u1ec1u n\u00e0y gi\u00fap c\u00e1c ch\u1ee7 s\u1edf h\u1eefu, nh\u00e0 \u0111\u1ea7u t\u01b0, ng\u00e2n h\u00e0ng v\u00e0 c\u00e1c b\u00ean li\u00ean quan kh\u00e1c tin t\u01b0\u1edfng v\u00e0o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n
2. \u0110\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt<\/strong><\/p>\nVi\u1ec7c ki\u1ec3m to\u00e1n gi\u00fap doanh nghi\u1ec7p \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn k\u1ebf to\u00e1n v\u00e0 thu\u1ebf. \u0110i\u1ec1u n\u00e0y gi\u00fap tr\u00e1nh r\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 t\u00e0i ch\u00ednh ti\u1ec1m \u1ea9n.<\/p>\n
3. C\u1ea3i thi\u1ec7n h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9<\/strong><\/p>\nTrong qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n, ki\u1ec3m to\u00e1n vi\u00ean c\u0169ng s\u1ebd \u0111\u00e1nh gi\u00e1 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p. H\u1ecd c\u00f3 th\u1ec3 \u0111\u01b0a ra c\u00e1c g\u1ee3i \u00fd c\u1ea3i thi\u1ec7n, gi\u00fap doanh nghi\u1ec7p n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro.<\/p>\n
4. T\u0103ng c\u01b0\u1eddng ni\u1ec1m tin t\u1eeb c\u00e1c b\u00ean li\u00ean quan<\/strong><\/p>\nB\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp gi\u00fap t\u0103ng c\u01b0\u1eddng ni\u1ec1m tin t\u1eeb c\u00e1c b\u00ean li\u00ean quan, bao g\u1ed3m nh\u00e0 \u0111\u1ea7u t\u01b0, ng\u00e2n h\u00e0ng, kh\u00e1ch h\u00e0ng, \u0111\u1ed1i t\u00e1c kinh doanh, v\u00e0 c\u1ed9ng \u0111\u1ed3ng.<\/p>\n
5. Ph\u00e1t hi\u1ec7n v\u00e0 ng\u0103n ch\u1eb7n gian l\u1eadn<\/strong><\/p>\nKi\u1ec3m to\u00e1n c\u0169ng gi\u00fap ph\u00e1t hi\u1ec7n v\u00e0 ng\u0103n ch\u1eb7n gian l\u1eadn trong doanh nghi\u1ec7p, gi\u00fap doanh nghi\u1ec7p b\u1ea3o v\u1ec7 t\u00e0i s\u1ea3n v\u00e0 uy t\u00edn c\u1ee7a m\u00ecnh.<\/p>\n
6. Qu\u1ea3n tr\u1ecb r\u1ee7i ro t\u1ed1t h\u01a1n<\/strong><\/p>\nQua vi\u1ec7c ki\u1ec3m to\u00e1n, doanh nghi\u1ec7p c\u00f3 th\u1ec3 nh\u1eadn \u0111\u01b0\u1ee3c c\u00e1i nh\u00ecn r\u00f5 n\u00e9t v\u1ec1 c\u00e1c r\u1ee7i ro ti\u1ec1m \u1ea9n trong ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p qu\u1ea3n l\u00fd r\u1ee7i ro hi\u1ec7u qu\u1ea3.<\/p>\n
Nh\u01b0 v\u1eady, vi\u1ec7c ki\u1ec3m to\u00e1n l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 quan tr\u1ecdng \u0111\u1ec3 gi\u00fap c\u00e1c doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam ho\u1ea1t \u0111\u1ed9ng hi\u1ec7u qu\u1ea3 v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, \u0111\u1ed3ng th\u1eddi t\u1ea1o d\u1ef1ng ni\u1ec1m tin t\u1eeb c\u00e1c b\u00ean li\u00ean quan.<\/p>\n
III<\/strong>.\u00a0 <\/strong>C\u00e1ch th\u1ef1c hi\u1ec7n Ki\u1ec3m to\u00e1n<\/strong>:<\/strong><\/h3>\nKi\u1ec3m to\u00e1n t\u00e0i ch\u00ednh l\u00e0 m\u1ed9t qu\u00e1 tr\u00ecnh ph\u1ee9c t\u1ea1p \u0111\u00f2i h\u1ecfi ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n cao v\u00e0 tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t c\u00e1c quy \u0111\u1ecbnh v\u00e0 ti\u00eau chu\u1ea9n k\u1ebf to\u00e1n. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c b\u01b0\u1edbc ch\u00ednh trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n cho c\u00e1c doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam:<\/p>\n
1. L\u1eadp k\u1ebf ho\u1ea1ch Ki\u1ec3m to\u00e1n<\/strong><\/p>\nTr\u01b0\u1edbc ti\u00ean, ki\u1ec3m to\u00e1n vi\u00ean c\u1ea7n l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n. K\u1ebf ho\u1ea1ch n\u00e0y bao g\u1ed3m vi\u1ec7c x\u00e1c \u0111\u1ecbnh m\u1ee5c ti\u00eau, ph\u1ea1m vi v\u00e0 th\u1eddi gian th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n. Ngo\u00e0i ra, ki\u1ec3m to\u00e1n vi\u00ean c\u0169ng c\u1ea7n x\u00e1c \u0111\u1ecbnh c\u00e1c r\u1ee7i ro ki\u1ec3m to\u00e1n ti\u1ec1m \u1ea9n, c\u00e1c v\u1ea5n \u0111\u1ec1 c\u1ea7n ch\u00fa tr\u1ecdng v\u00e0 ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m to\u00e1n s\u1ebd s\u1eed d\u1ee5ng.<\/p>\n
2. Th\u1ef1c hi\u1ec7n Ki\u1ec3m to\u00e1n<\/strong><\/p>\nKi\u1ec3m to\u00e1n vi\u00ean s\u1ebd th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n theo k\u1ebf ho\u1ea1ch \u0111\u00e3 l\u1eadp. Qu\u00e1 tr\u00ecnh n\u00e0y bao g\u1ed3m vi\u1ec7c ki\u1ec3m tra c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. Ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd thu th\u1eadp v\u00e0 ph\u00e2n t\u00edch d\u1eef li\u1ec7u, th\u1ef1c hi\u1ec7n c\u00e1c ki\u1ec3m tra v\u00e0 th\u1ea9m \u0111\u1ecbnh c\u1ea7n thi\u1ebft.<\/p>\n
3. X\u00e1c minh v\u00e0 ph\u00e2n t\u00edch d\u1eef li\u1ec7u<\/strong><\/p>\nKi\u1ec3m to\u00e1n vi\u00ean s\u1ebd d\u00f9ng d\u1eef li\u1ec7u \u0111\u00e3 thu th\u1eadp \u0111\u1ec3 x\u00e1c minh v\u00e0 ph\u00e2n t\u00edch c\u00e1c th\u00f4ng tin t\u00e0i ch\u00ednh. Vi\u1ec7c ph\u00e2n t\u00edch n\u00e0y gi\u00fap ki\u1ec3m to\u00e1n vi\u00ean \u0111\u00e1nh gi\u00e1 \u0111\u1ed9 ch\u00ednh x\u00e1c c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p.<\/p>\n
4. L\u1eadp B\u00e1o c\u00e1o Ki\u1ec3m to\u00e1n<\/strong><\/p>\nSau khi ho\u00e0n th\u00e0nh qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n, ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd l\u1eadp B\u00e1o c\u00e1o Ki\u1ec3m to\u00e1n. B\u00e1o c\u00e1o n\u00e0y s\u1ebd n\u00eau r\u00f5 \u00fd ki\u1ebfn c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p. B\u00e1o c\u00e1o n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y m\u1ed9t c\u00e1ch r\u00f5 r\u00e0ng, c\u00f4ng b\u1eb1ng v\u00e0 trung th\u1ef1c.<\/p>\n
5. Th\u1ea3o lu\u1eadn v\u1edbi Doanh nghi\u1ec7p<\/strong><\/p>\nCu\u1ed1i c\u00f9ng, ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd th\u1ea3o lu\u1eadn v\u1edbi doanh nghi\u1ec7p v\u1ec1 k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n. Vi\u1ec7c th\u1ea3o lu\u1eadn n\u00e0y gi\u00fap doanh nghi\u1ec7p hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n v\u00e0 c\u00e1c v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c n\u00eau trong B\u00e1o c\u00e1o Ki\u1ec3m to\u00e1n.<\/p>\n
T\u00f3m l\u1ea1i, vi\u1ec7c th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n \u0111\u00f2i h\u1ecfi s\u1ef1 t\u1ec9 m\u1ec9, ch\u00ednh x\u00e1c v\u00e0 ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n. Vi\u1ec7c tu\u00e2n th\u1ee7 \u0111\u00fang quy tr\u00ecnh ki\u1ec3m to\u00e1n gi\u00fap \u0111\u1ea3m b\u1ea3o ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 t\u00ednh tin c\u1eady c\u1ee7a k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n.<\/p>\n
<\/p>\n
IV<\/strong>. <\/strong>K\u1ebft lu\u1eadn v\u1ec1 Ki\u1ec3m to\u00e1n B\u00e1o c\u00e1o T\u00e0i ch\u00ednh cho c\u00e1c Doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam<\/strong><\/h3>\nKi\u1ec3m to\u00e1n l\u00e0 m\u1ed9t qu\u00e1 tr\u00ecnh quan tr\u1ecdng, gi\u00fap doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 minh b\u1ea1ch c\u1ee7a th\u00f4ng tin t\u00e0i ch\u00ednh, tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, v\u00e0 n\u00e2ng cao uy t\u00edn trong m\u1eaft c\u00e1c b\u00ean li\u00ean quan. N\u00f3 cung c\u1ea5p m\u1ed9t c\u00f4ng c\u1ee5 quan tr\u1ecdng \u0111\u1ec3 ki\u1ec3m so\u00e1t r\u1ee7i ro, ph\u00e1t hi\u1ec7n v\u00e0 ng\u0103n ch\u1eb7n gian l\u1eadn, c\u1ea3i thi\u1ec7n hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd, v\u00e0 t\u1ea1o d\u1ef1ng ni\u1ec1m tin t\u1eeb c\u00e1c b\u00ean li\u00ean quan.<\/p>\n
Qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n bao g\u1ed3m nhi\u1ec1u b\u01b0\u1edbc t\u1eeb l\u1eadp k\u1ebf ho\u1ea1ch, th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n, x\u00e1c minh v\u00e0 ph\u00e2n t\u00edch d\u1eef li\u1ec7u, \u0111\u1ebfn l\u1eadp b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n v\u00e0 th\u1ea3o lu\u1eadn v\u1edbi doanh nghi\u1ec7p. M\u1ed7i b\u01b0\u1edbc trong qu\u00e1 tr\u00ecnh n\u00e0y \u0111\u1ec1u \u0111\u00f2i h\u1ecfi s\u1ef1 t\u1ec9 m\u1ec9, ch\u00ednh x\u00e1c v\u00e0 ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n.<\/p>\n
Tuy nhi\u00ean, ki\u1ec3m to\u00e1n kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd m\u00e0 c\u00f2n l\u00e0 m\u1ed9t c\u01a1 h\u1ed9i \u0111\u1ec3 doanh nghi\u1ec7p t\u1ef1 ki\u1ec3m \u0111i\u1ec3m, ph\u00e2n t\u00edch v\u00e0 c\u1ea3i thi\u1ec7n ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a m\u00ecnh. M\u1ed9t qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n hi\u1ec7u qu\u1ea3 s\u1ebd gi\u00fap doanh nghi\u1ec7p ti\u1ebfp c\u1eadn ngu\u1ed3n v\u1ed1n, t\u00ecm ki\u1ebfm \u0111\u1ed1i t\u00e1c, v\u00e0 m\u1edf r\u1ed9ng th\u1ecb tr\u01b0\u1eddng m\u1ed9t c\u00e1ch d\u1ec5 d\u00e0ng h\u01a1n.<\/p>\n
V\u00ec v\u1eady, c\u00e1c doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam c\u1ea7n t\u1eadn d\u1ee5ng t\u1ed1i \u0111a l\u1ee3i \u00edch t\u1eeb vi\u1ec7c ki\u1ec3m to\u00e1n v\u00e0 xem n\u00f3 nh\u01b0 m\u1ed9t ph\u1ea7n kh\u00f4ng th\u1ec3 thi\u1ebfu c\u1ee7a qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n
<\/p>\n
D. Ki\u1ec3m to\u00e1n B\u00e1o c\u00e1o T\u00e0i ch\u00ednh d\u00e0nh cho Ch\u1ee7 s\u1edf h\u1eefu v\u00e0 Ban Gi\u00e1m \u0111\u1ed1c t\u1ea1i Vi\u1ec7t Nam<\/strong><\/h2>\nI. Kh\u00e1i ni\u1ec7m<\/strong><\/h3>\n1. \u0110\u1ecbnh ngh\u0129a Ki\u1ec3m to\u00e1n<\/strong><\/h3>\nKi\u1ec3m to\u00e1n l\u00e0 qu\u00e1 tr\u00ecnh \u0111\u00e1nh gi\u00e1 \u0111\u1ed9 ch\u00ednh x\u00e1c v\u00e0 minh b\u1ea1ch c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh doanh nghi\u1ec7p, nh\u1eb1m \u0111\u1ea3m b\u1ea3o r\u1eb1ng b\u00e1o c\u00e1o n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c l\u1eadp theo c\u00e1c ti\u00eau chu\u1ea9n k\u1ebf to\u00e1n v\u00e0 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. Qu\u00e1 tr\u00ecnh n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1edfi m\u1ed9t t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp ho\u1eb7c m\u1ed9t ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ed9c l\u1eadp.<\/p>\n
2. M\u1ee5c \u0111\u00edch c\u1ee7a Ki\u1ec3m to\u00e1n<\/strong><\/p>\nM\u1ee5c \u0111\u00edch ch\u00ednh c\u1ee7a ki\u1ec3m to\u00e1n l\u00e0 \u0111\u00e1nh gi\u00e1 v\u00e0 cung c\u1ea5p \u00fd ki\u1ebfn \u0111\u1ed9c l\u1eadp v\u1ec1 vi\u1ec7c li\u1ec7u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p c\u00f3 ph\u1ea3n \u00e1nh m\u1ed9t c\u00e1ch trung th\u1ef1c v\u00e0 c\u00f4ng b\u1eb1ng t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p hay kh\u00f4ng. Ngo\u00e0i ra, ki\u1ec3m to\u00e1n c\u0169ng gi\u00fap \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 c\u1ee7a h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p.<\/p>\n
3. T\u1ea7m quan tr\u1ecdng c\u1ee7a Ki\u1ec3m to\u00e1n \u0111\u1ed1i v\u1edbi Ch\u1ee7 s\u1edf h\u1eefu v\u00e0 Ban Gi\u00e1m \u0111\u1ed1c<\/strong><\/p>\nKi\u1ec3m to\u00e1n B\u00e1o c\u00e1o T\u00e0i ch\u00ednh mang l\u1ea1i cho Ch\u1ee7 s\u1edf h\u1eefu v\u00e0 Ban Gi\u00e1m \u0111\u1ed1c, ki\u1ec3m to\u00e1n ch\u1ee9a \u0111\u1ef1ng nhi\u1ec1u gi\u00e1 tr\u1ecb:<\/p>\n
\n- Minh b\u1ea1ch v\u00e0 \u0111\u1ed9 tin c\u1eady<\/strong>: Ki\u1ec3m to\u00e1n gi\u00fap t\u1ea1o ra s\u1ef1 minh b\u1ea1ch v\u00e0 \u0111\u1ed9 tin c\u1eady cho b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, l\u00e0m t\u0103ng ni\u1ec1m tin c\u1ee7a c\u00e1c b\u00ean li\u00ean quan nh\u01b0 nh\u00e0 \u0111\u1ea7u t\u01b0, ng\u00e2n h\u00e0ng, \u0111\u1ed1i t\u00e1c kinh doanh, v\u00e0 c\u01a1 quan thu\u1ebf.<\/li>\n
- Qu\u1ea3n l\u00fd r\u1ee7i ro<\/strong>: Qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n gi\u00fap ph\u00e1t hi\u1ec7n c\u00e1c v\u1ea5n \u0111\u1ec1 ti\u1ec1m \u1ea9n trong h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro, gi\u00fap doanh nghi\u1ec7p c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c k\u1ecbp th\u1eddi.<\/li>\n
- C\u1ea3i thi\u1ec7n hi\u1ec7u qu\u1ea3 kinh doanh<\/strong>: D\u1ef1a v\u00e0o k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n, Ban Gi\u00e1m \u0111\u1ed1c c\u00f3 th\u1ec3 nh\u1eadn ra \u0111\u01b0\u1ee3c nh\u1eefng \u0111i\u1ec3m y\u1ebfu, v\u1ea5n \u0111\u1ec1 trong qu\u1ea3n l\u00fd, t\u1eeb \u0111\u00f3 \u0111\u01b0a ra c\u00e1c gi\u1ea3i ph\u00e1p c\u1ea3i thi\u1ec7n, n\u00e2ng cao hi\u1ec7u qu\u1ea3 kinh doanh.<\/li>\n<\/ul>\n
V\u00ec v\u1eady, hi\u1ec3u r\u00f5 v\u1ec1 ki\u1ec3m to\u00e1n v\u00e0 t\u1eadn d\u1ee5ng t\u1ed1i \u0111a l\u1ee3i \u00edch t\u1eeb qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n l\u00e0 v\u00f4 c\u00f9ng quan tr\u1ecdng \u0111\u1ed1i v\u1edbi Ch\u1ee7 s\u1edf h\u1eefu v\u00e0 Ban Gi\u00e1m \u0111\u1ed1c trong vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p.<\/p>\n
II<\/strong>. <\/strong>Vai tr\u00f2 c\u1ee7a Ki\u1ec3m to\u00e1n trong Qu\u1ea3n l\u00fd Doanh nghi\u1ec7p d\u00e0nh cho Ch\u1ee7 s\u1edf h\u1eefu v\u00e0 Ban Gi\u00e1m \u0111\u1ed1c t\u1ea1i Vi\u1ec7t Nam<\/strong><\/h3>\n1. T\u1ea1o ra s\u1ef1 minh b\u1ea1ch v\u00e0 \u0111\u1ed9 tin c\u1eady trong th\u00f4ng tin t\u00e0i ch\u00ednh<\/strong><\/h3>\nKi\u1ec3m to\u00e1n gi\u00fap \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh m\u1ed9t c\u00e1ch trung th\u1ef1c v\u00e0 c\u00f4ng b\u1eb1ng t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. \u0110i\u1ec1u n\u00e0y gi\u00fap t\u0103ng c\u01b0\u1eddng s\u1ef1 minh b\u1ea1ch v\u00e0 \u0111\u1ed9 tin c\u1eady trong th\u00f4ng tin t\u00e0i ch\u00ednh, gi\u00fap Ch\u1ee7 s\u1edf h\u1eefu v\u00e0 Ban Gi\u00e1m \u0111\u1ed1c tin t\u01b0\u1edfng h\u01a1n trong vi\u1ec7c ra quy\u1ebft \u0111\u1ecbnh d\u1ef1a tr\u00ean nh\u1eefng th\u00f4ng tin n\u00e0y.<\/p>\n
2. Ph\u00e1t hi\u1ec7n v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro<\/strong><\/p>\nQu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n gi\u00fap ph\u00e1t hi\u1ec7n c\u00e1c v\u1ea5n \u0111\u1ec1 ti\u1ec1m \u1ea9n trong h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro, gi\u00fap doanh nghi\u1ec7p c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c k\u1ecbp th\u1eddi. \u0110i\u1ec1u n\u00e0y cho ph\u00e9p Ch\u1ee7 s\u1edf h\u1eefu v\u00e0 Ban Gi\u00e1m \u0111\u1ed1c ti\u1ebfp c\u1eadn v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 h\u01a1n.<\/p>\n
3. C\u1ea3i thi\u1ec7n hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd<\/strong><\/p>\nK\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n cung c\u1ea5p cho Ch\u1ee7 s\u1edf h\u1eefu v\u00e0 Ban Gi\u00e1m \u0111\u1ed1c th\u00f4ng tin qu\u00fd gi\u00e1 v\u1ec1 c\u00e1c v\u1ea5n \u0111\u1ec1 trong qu\u1ea3n l\u00fd, t\u1eeb \u0111\u00f3 h\u1ecd c\u00f3 th\u1ec3 \u0111\u01b0a ra c\u00e1c gi\u1ea3i ph\u00e1p c\u1ea3i thi\u1ec7n, n\u00e2ng cao hi\u1ec7u qu\u1ea3 kinh doanh. \u0110i\u1ec1u n\u00e0y gi\u00fap t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh qu\u1ea3n l\u00fd, t\u0103ng c\u01b0\u1eddng hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng v\u00e0 t\u1ea1o ra l\u1ee3i \u00edch c\u1ea1nh tranh cho doanh nghi\u1ec7p.<\/p>\n
4. T\u0103ng c\u01b0\u1eddng ni\u1ec1m tin t\u1eeb c\u00e1c b\u00ean li\u00ean quan<\/strong><\/p>\nQua ki\u1ec3m to\u00e1n, doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u1ea1o d\u1ef1ng ni\u1ec1m tin t\u1eeb c\u00e1c b\u00ean li\u00ean quan nh\u01b0 nh\u00e0 \u0111\u1ea7u t\u01b0, ng\u00e2n h\u00e0ng, \u0111\u1ed1i t\u00e1c kinh doanh, v\u00e0 c\u01a1 quan thu\u1ebf. \u0110i\u1ec1u n\u00e0y gi\u00fap doanh nghi\u1ec7p thu h\u00fat \u0111\u01b0\u1ee3c nhi\u1ec1u ngu\u1ed3n v\u1ed1n h\u01a1n, m\u1edf r\u1ed9ng quan h\u1ec7 \u0111\u1ed1i t\u00e1c v\u00e0 t\u1ea1o ra nhi\u1ec1u c\u01a1 h\u1ed9i kinh doanh h\u01a1n.<\/p>\n
Nh\u01b0 v\u1eady, ki\u1ec3m to\u00e1n \u0111\u00f3ng m\u1ed9t vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c h\u1ed7 tr\u1ee3 qu\u1ea3n l\u00fd doanh nghi\u1ec7p, t\u1eeb vi\u1ec7c t\u1ea1o ra s\u1ef1 minh b\u1ea1ch v\u00e0 \u0111\u1ed9 tin c\u1eady trong th\u00f4ng tin t\u00e0i ch\u00ednh, ph\u00e1t hi\u1ec7n v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro, c\u1ea3i thi\u1ec7n hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd, \u0111\u1ebfn vi\u1ec7c t\u0103ng c\u01b0\u1eddng ni\u1ec1m tin t\u1eeb c\u00e1c b\u00ean li\u00ean quan.<\/p>\n
<\/p>\n
III<\/strong>.\u00a0 <\/strong>Quy tr\u00ecnh Ki\u1ec3m to\u00e1n<\/strong><\/h3>\n\u00a0<\/strong>Quy tr\u00ecnh ki\u1ec3m to\u00e1n th\u01b0\u1eddng g\u1ed3m c\u00e1c b\u01b0\u1edbc sau:<\/p>\n1. Chu\u1ea9n b\u1ecb v\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n<\/strong><\/p>\nTr\u01b0\u1edbc ti\u00ean, ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd ti\u1ebfn h\u00e0nh nghi\u00ean c\u1ee9u v\u1ec1 doanh nghi\u1ec7p, ng\u00e0nh c\u00f4ng nghi\u1ec7p v\u00e0 m\u00f4i tr\u01b0\u1eddng kinh doanh. D\u1ef1a tr\u00ean th\u00f4ng tin thu th\u1eadp \u0111\u01b0\u1ee3c, h\u1ecd s\u1ebd l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n, x\u00e1c \u0111\u1ecbnh c\u00e1c v\u1ea5n \u0111\u1ec1 ti\u1ec1m \u1ea9n c\u00f3 th\u1ec3 t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 x\u00e1c \u0111\u1ecbnh c\u00e1c ph\u1ea1m vi, ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m to\u00e1n c\u1ea7n thi\u1ebft.<\/p>\n
2. Th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n<\/strong><\/p>\nKi\u1ec3m to\u00e1n vi\u00ean s\u1ebd th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c ki\u1ec3m to\u00e1n theo k\u1ebf ho\u1ea1ch \u0111\u00e3 l\u1eadp. C\u00f4ng vi\u1ec7c n\u00e0y c\u00f3 th\u1ec3 bao g\u1ed3m vi\u1ec7c ki\u1ec3m tra c\u00e1c h\u1ed3 s\u01a1, giao d\u1ecbch, quy tr\u00ecnh, h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c c\u1ee7a doanh nghi\u1ec7p. Ki\u1ec3m to\u00e1n vi\u00ean c\u0169ng s\u1ebd th\u1ef1c hi\u1ec7n c\u00e1c cu\u1ed9c ph\u1ecfng v\u1ea5n, h\u1ecdp v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c \u0111\u1ec3 thu th\u1eadp th\u00f4ng tin v\u00e0 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/p>\n
3. Ph\u00e2n t\u00edch v\u00e0 \u0111\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n<\/strong><\/p>\nSau khi th\u1ef1c hi\u1ec7n xong c\u00f4ng vi\u1ec7c ki\u1ec3m to\u00e1n, ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd ph\u00e2n t\u00edch v\u00e0 \u0111\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3. H\u1ecd s\u1ebd x\u00e1c \u0111\u1ecbnh xem li\u1ec7u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 ph\u1ea3n \u00e1nh m\u1ed9t c\u00e1ch trung th\u1ef1c v\u00e0 c\u00f4ng b\u1eb1ng t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p hay kh\u00f4ng, v\u00e0 li\u1ec7u h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro c\u00f3 hi\u1ec7u qu\u1ea3 hay kh\u00f4ng.<\/p>\n
4. L\u1eadp b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n<\/strong><\/p>\nCu\u1ed1i c\u00f9ng, ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd l\u1eadp b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n, trong \u0111\u00f3 n\u00eau r\u00f5 c\u00e1c ph\u00e1t hi\u1ec7n, k\u1ebft lu\u1eadn v\u00e0 khuy\u1ebfn ngh\u1ecb c\u1ee7a h\u1ecd. B\u00e1o c\u00e1o n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn Ch\u1ee7 s\u1edf h\u1eefu v\u00e0 Ban Gi\u00e1m \u0111\u1ed1c, v\u00e0 c\u00f3 th\u1ec3 c\u0169ng \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn c\u00e1c b\u00ean li\u00ean quan kh\u00e1c nh\u01b0 nh\u00e0 \u0111\u1ea7u t\u01b0, ng\u00e2n h\u00e0ng, \u0111\u1ed1i t\u00e1c kinh doanh v\u00e0 c\u01a1 quan thu\u1ebf.<\/p>\n
Nh\u1eefng b\u01b0\u1edbc tr\u00ean t\u1ea1o n\u00ean quy tr\u00ecnh ki\u1ec3m to\u00e1n, gi\u00fap \u0111\u1ea3m b\u1ea3o r\u1eb1ng qu\u00e1 tr\u00ecnh n\u00e0y di\u1ec5n ra m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 v\u00e0 mang l\u1ea1i k\u1ebft qu\u1ea3 ch\u00ednh x\u00e1c nh\u1ea5t. Ch\u1ee7 s\u1edf h\u1eefu v\u00e0 Ban Gi\u00e1m \u0111\u1ed1c n\u00ean hi\u1ec3u r\u00f5 v\u1ec1 quy tr\u00ecnh n\u00e0y \u0111\u1ec3 c\u00f3 th\u1ec3 h\u1ee3p t\u00e1c t\u1ed1t h\u01a1n v\u1edbi ki\u1ec3m to\u00e1n vi\u00ean v\u00e0 t\u1eadn d\u1ee5ng t\u1ed1i \u0111a l\u1ee3i \u00edch t\u1eeb qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n.<\/p>\n
IV<\/strong>. <\/strong>K\u1ebft qu\u1ea3 Ki\u1ec3m to\u00e1n<\/strong><\/h3>\nK\u1ebft qu\u1ea3 c\u1ee7a qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng, gi\u00fap Ch\u1ee7 s\u1edf h\u1eefu v\u00e0 Ban Gi\u00e1m \u0111\u1ed1c hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng \u0111i\u1ec3m ch\u00ednh m\u00e0 k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n th\u01b0\u1eddng bao g\u1ed3m:<\/p>\n
1. \u00dd ki\u1ebfn ki\u1ec3m to\u00e1n<\/strong><\/p>\n\u00dd ki\u1ebfn ki\u1ec3m to\u00e1n l\u00e0 ph\u1ea7n trung t\u00e2m c\u1ee7a k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n, trong \u0111\u00f3 ki\u1ec3m to\u00e1n vi\u00ean \u0111\u01b0a ra \u0111\u00e1nh gi\u00e1 v\u1ec1 m\u1ee9c \u0111\u1ed9 trung th\u1ef1c v\u00e0 c\u00f4ng b\u1eb1ng c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. C\u00f3 th\u1ec3 c\u00f3 nhi\u1ec1u lo\u1ea1i \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n, bao g\u1ed3m \u00fd ki\u1ebfn kh\u00f4ng c\u00f3 \u0111i\u1ec1u ki\u1ec7n (cho th\u1ea5y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u00e0 ph\u1ea3n \u00e1nh \u0111\u00fang t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p), v\u00e0 \u00fd ki\u1ebfn c\u00f3 \u0111i\u1ec1u ki\u1ec7n (cho th\u1ea5y c\u00f3 m\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1 trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ea7n \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft).<\/p>\n
2. Ph\u00e1t hi\u1ec7n v\u00e0 khuy\u1ebfn ngh\u1ecb<\/strong><\/p>\nK\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n th\u01b0\u1eddng bao g\u1ed3m c\u00e1c ph\u00e1t hi\u1ec7n v\u1ec1 c\u00e1c v\u1ea5n \u0111\u1ec1 trong h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, qu\u1ea3n l\u00fd r\u1ee7i ro, ho\u1eb7c c\u00e1c v\u1ea5n \u0111\u1ec1 kh\u00e1c. Ki\u1ec3m to\u00e1n vi\u00ean c\u0169ng s\u1ebd \u0111\u01b0a ra c\u00e1c khuy\u1ebfn ngh\u1ecb v\u1ec1 c\u00e1ch kh\u1eafc ph\u1ee5c nh\u1eefng v\u1ea5n \u0111\u1ec1 n\u00e0y v\u00e0 c\u1ea3i thi\u1ec7n hi\u1ec7u su\u1ea5t ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/p>\n
3. B\u00e1o c\u00e1o v\u1ec1 vi\u1ec7c tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh<\/strong><\/p>\nKi\u1ec3m to\u00e1n vi\u00ean c\u0169ng s\u1ebd \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd, quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan thu\u1ebf, v\u00e0 c\u00e1c chu\u1ea9n m\u1ef1c t\u00e0i ch\u00ednh. H\u1ecd s\u1ebd x\u00e1c \u0111\u1ecbnh xem doanh nghi\u1ec7p c\u00f3 \u0111ang tu\u00e2n th\u1ee7 \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh n\u00e0y hay kh\u00f4ng, v\u00e0 \u0111\u01b0a ra c\u00e1c khuy\u1ebfn ngh\u1ecb v\u1ec1 c\u00e1ch c\u1ea3i thi\u1ec7n n\u1ebfu c\u1ea7n.<\/p>\n
4. \u0110\u00e1nh gi\u00e1 v\u1ec1 hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd<\/strong><\/p>\nD\u1ef1a tr\u00ean k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n, ki\u1ec3m to\u00e1n vi\u00ean c\u0169ng c\u00f3 th\u1ec3 \u0111\u01b0a ra \u0111\u00e1nh gi\u00e1 v\u1ec1 hi\u1ec7u qu\u1ea3 c\u1ee7a qu\u1ea3n l\u00fd doanh nghi\u1ec7p. H\u1ecd c\u00f3 th\u1ec3 ch\u1ec9 ra nh\u1eefng \u0111i\u1ec3m m\u1ea1nh v\u00e0 \u0111i\u1ec3m y\u1ebfu trong qu\u1ea3n l\u00fd, v\u00e0 \u0111\u01b0a ra c\u00e1c khuy\u1ebfn ngh\u1ecb v\u1ec1 c\u00e1ch c\u1ea3i thi\u1ec7n.<\/p>\n
Nh\u01b0 v\u1eady, k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n l\u00e0 m\u1ed9t ngu\u1ed3n th\u00f4ng tin qu\u00fd gi\u00e1, gi\u00fap Ch\u1ee7 s\u1edf h\u1eefu v\u00e0 Ban Gi\u00e1m \u0111\u1ed1c hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p, t\u1eeb \u0111\u00f3 \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh qu\u1ea3n l\u00fd hi\u1ec7u qu\u1ea3 h\u01a1n.<\/p>\n
<\/p>\n
E. Ki\u1ec3m to\u00e1n B\u00e1o c\u00e1o T\u00e0i ch\u00ednh d\u00e0nh cho Ng\u00e2n h\u00e0ng v\u00e0 Nh\u00e0 \u0111\u1ea7u t\u01b0 t\u1ea1i Vi\u1ec7t Nam<\/strong><\/h2>\n <\/p>\n
I. Kh\u00e1i ni\u1ec7m<\/strong><\/h3>\nKi\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 m\u1ed9t qu\u00e1 tr\u00ecnh \u0111\u00e1nh gi\u00e1 \u0111\u1ed9c l\u1eadp v\u1ec1 m\u1ee9c \u0111\u1ed9 trung th\u1ef1c v\u00e0 c\u00f4ng b\u1eb1ng c\u1ee7a th\u00f4ng tin trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t doanh nghi\u1ec7p. Qu\u00e1 tr\u00ecnh n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1edfi m\u1ed9t t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp v\u00e0 chuy\u00ean nghi\u1ec7p.<\/p>\n
1. M\u1ee5c \u0111\u00edch c\u1ee7a Ki\u1ec3m to\u00e1n B\u00e1o c\u00e1o T\u00e0i ch\u00ednh<\/strong><\/p>\nM\u1ee5c \u0111\u00edch ch\u00ednh c\u1ee7a vi\u1ec7c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 \u0111\u1ec3 cung c\u1ea5p s\u1ef1 \u0111\u1ea3m b\u1ea3o cho ng\u01b0\u1eddi d\u00f9ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (nh\u01b0 ng\u00e2n h\u00e0ng, nh\u00e0 \u0111\u1ea7u t\u01b0, c\u1ed5 \u0111\u00f4ng, v\u00e0 c\u00e1c b\u00ean li\u00ean quan kh\u00e1c) r\u1eb1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p ph\u1ea3n \u00e1nh m\u1ed9t c\u00e1ch trung th\u1ef1c v\u00e0 c\u00f4ng b\u1eb1ng t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/p>\n
2. Ki\u1ec3m to\u00e1n B\u00e1o c\u00e1o T\u00e0i ch\u00ednh trong Qu\u1ea3n l\u00fd R\u1ee7i ro<\/strong><\/p>\n\u0110\u1ed1i v\u1edbi ng\u00e2n h\u00e0ng v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0, vi\u1ec7c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng trong vi\u1ec7c qu\u1ea3n l\u00fd r\u1ee7i ro. B\u1eb1ng c\u00e1ch \u0111\u00e1nh gi\u00e1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 th\u1ec3 ph\u00e1t hi\u1ec7n c\u00e1c v\u1ea5n \u0111\u1ec1 ti\u1ec1m \u1ea9n, nh\u01b0 vi\u1ec7c kh\u00f4ng tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh, sai s\u00f3t trong ghi ch\u00e9p k\u1ebf to\u00e1n, ho\u1eb7c c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9.<\/p>\n
Th\u00f4ng qua vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n, ki\u1ec3m to\u00e1n vi\u00ean cung c\u1ea5p th\u00f4ng tin quan tr\u1ecdng gi\u00fap ng\u00e2n h\u00e0ng v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c cung c\u1ea5p t\u00edn d\u1ee5ng, \u0111\u1ea7u t\u01b0, ho\u1eb7c th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c v\u1edbi doanh nghi\u1ec7p. B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u0169ng gi\u00fap h\u1ecd x\u00e1c \u0111\u1ecbnh c\u00e1c bi\u1ec7n ph\u00e1p c\u1ea7n thi\u1ebft \u0111\u1ec3 gi\u1ea3m thi\u1ec3u r\u1ee7i ro v\u00e0 b\u1ea3o v\u1ec7 l\u1ee3i \u00edch c\u1ee7a m\u00ecnh.<\/p>\n
Nh\u01b0 v\u1eady, ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng ch\u1ec9 gi\u00fap t\u0103ng c\u01b0\u1eddng s\u1ef1 tin t\u01b0\u1edfng v\u00e0 minh b\u1ea1ch, m\u00e0 c\u00f2n l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 quan tr\u1ecdng trong vi\u1ec7c qu\u1ea3n l\u00fd r\u1ee7i ro cho ng\u00e2n h\u00e0ng, nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c b\u00ean li\u00ean quan kh\u00e1c.<\/p>\n
II<\/strong>. <\/strong>Ki\u1ec3m to\u00e1n v\u00e0 Qu\u1ea3n l\u00fd R\u1ee7i ro trong B\u00e1o c\u00e1o T\u00e0i ch\u00ednh<\/strong>:<\/strong><\/h3>\nKi\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c qu\u1ea3n l\u00fd r\u1ee7i ro cho ng\u00e2n h\u00e0ng v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1ch m\u00e0 ki\u1ec3m to\u00e1n gi\u00fap qu\u1ea3n l\u00fd r\u1ee7i ro.<\/p>\n
1. Ph\u00e1t hi\u1ec7n Sai s\u00f3t v\u00e0 Gian l\u1eadn<\/strong><\/p>\nKi\u1ec3m to\u00e1n vi\u00ean th\u00f4ng qua qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n c\u00f3 th\u1ec3 ph\u00e1t hi\u1ec7n c\u00e1c sai s\u00f3t k\u1ebf to\u00e1n, gian l\u1eadn ho\u1eb7c c\u00e1c v\u1ea5n \u0111\u1ec1 ti\u1ec1m \u1ea9n kh\u00e1c trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. \u0110i\u1ec1u n\u00e0y gi\u00fap ng\u00e2n h\u00e0ng v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 ph\u00f2ng ng\u1eeba c\u00e1c r\u1ee7i ro ti\u1ec1m \u1ea9n c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 ho\u1eb7c t\u00edn d\u1ee5ng c\u1ee7a h\u1ecd.<\/p>\n
2. \u0110\u00e1nh gi\u00e1 H\u1ec7 th\u1ed1ng Ki\u1ec3m so\u00e1t N\u1ed9i b\u1ed9<\/strong><\/p>\nKi\u1ec3m to\u00e1n vi\u00ean \u0111\u00e1nh gi\u00e1 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p, gi\u00fap x\u00e1c \u0111\u1ecbnh m\u1ee9c \u0111\u1ed9 hi\u1ec7u qu\u1ea3 c\u1ee7a c\u00e1c bi\u1ec7n ph\u00e1p ki\u1ec3m so\u00e1t v\u00e0 x\u00e1c \u0111\u1ecbnh c\u00e1c \u0111i\u1ec3m y\u1ebfu ti\u1ec1m \u1ea9n c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn r\u1ee7i ro. K\u1ebft qu\u1ea3 c\u1ee7a ph\u1ea7n \u0111\u00e1nh gi\u00e1 n\u00e0y gi\u00fap ng\u00e2n h\u00e0ng v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 r\u1ee7i ro m\u00e0 h\u1ecd c\u00f3 th\u1ec3 ph\u1ea3i \u0111\u1ed1i m\u1eb7t khi \u0111\u1ea7u t\u01b0 ho\u1eb7c cho vay cho doanh nghi\u1ec7p.<\/p>\n
3. X\u00e1c nh\u1eadn \u0110\u1ed9 tin c\u1eady c\u1ee7a B\u00e1o c\u00e1o T\u00e0i ch\u00ednh<\/strong><\/p>\nKhi ki\u1ec3m to\u00e1n vi\u00ean cung c\u1ea5p \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n kh\u00f4ng c\u00f3 \u0111i\u1ec1u ki\u1ec7n, \u0111\u00f3 l\u00e0 m\u1ed9t d\u1ea5u hi\u1ec7u cho th\u1ea5y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 \u0111\u1ed9 tin c\u1eady cao, t\u1ee9c l\u00e0 ph\u1ea3n \u00e1nh m\u1ed9t c\u00e1ch trung th\u1ef1c v\u00e0 c\u00f4ng b\u1eb1ng t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. \u0110i\u1ec1u n\u00e0y gi\u00fap gi\u1ea3m r\u1ee7i ro li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh d\u1ef1a tr\u00ean th\u00f4ng tin kh\u00f4ng ch\u00ednh x\u00e1c.<\/p>\n
4. Cung c\u1ea5p G\u1ee3i \u00fd \u0111\u1ec3 C\u1ea3i thi\u1ec7n<\/strong><\/p>\nKi\u1ec3m to\u00e1n vi\u00ean th\u01b0\u1eddng \u0111\u01b0a ra c\u00e1c khuy\u1ebfn ngh\u1ecb v\u1ec1 c\u00e1ch c\u1ea3i thi\u1ec7n h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro. Nh\u1eefng g\u1ee3i \u00fd n\u00e0y gi\u00fap doanh nghi\u1ec7p n\u00e2ng cao hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng, gi\u1ea3m r\u1ee7i ro v\u00e0 t\u1ea1o ni\u1ec1m tin cho ng\u00e2n h\u00e0ng v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0.<\/p>\n
Nh\u01b0 v\u1eady, ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c qu\u1ea3n l\u00fd r\u1ee7i ro cho ng\u00e2n h\u00e0ng v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0. B\u1eb1ng c\u00e1ch \u0111\u00e1nh gi\u00e1 \u0111\u1ed9 tin c\u1eady c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, ph\u00e1t hi\u1ec7n v\u00e0 khuy\u1ebfn ngh\u1ecb c\u00e1ch kh\u1eafc ph\u1ee5c c\u00e1c v\u1ea5n \u0111\u1ec1, ki\u1ec3m to\u00e1n t\u00e0i ch\u00ednh gi\u00fap c\u00e1c b\u00ean li\u00ean quan \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 ho\u1eb7c cung c\u1ea5p t\u00edn d\u1ee5ng m\u1ed9t c\u00e1ch an to\u00e0n v\u00e0 hi\u1ec7u qu\u1ea3 h\u01a1n.<\/p>\n
III<\/strong>.\u00a0 <\/strong>C\u00e1ch th\u1ef1c hi\u1ec7n<\/strong>:<\/strong><\/h3>\n\u00a0<\/strong>Qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u01b0\u1eddng bao g\u1ed3m c\u00e1c b\u01b0\u1edbc sau:<\/p>\n1. L\u1eadp K\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n<\/strong><\/p>\nB\u01b0\u1edbc \u0111\u1ea7u ti\u00ean trong qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n l\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch cho vi\u1ec7c ki\u1ec3m to\u00e1n. Trong giai \u0111o\u1ea1n n\u00e0y, ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd x\u00e1c \u0111\u1ecbnh m\u1ee5c ti\u00eau ki\u1ec3m to\u00e1n, ph\u1ea1m vi ki\u1ec3m to\u00e1n, v\u00e0 ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m to\u00e1n s\u1ebd \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng. Ki\u1ec3m to\u00e1n vi\u00ean c\u0169ng s\u1ebd xem x\u00e9t c\u00e1c r\u1ee7i ro ki\u1ec3m to\u00e1n ti\u1ec1m \u1ea9n v\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch \u0111\u1ec3 gi\u1ea3m b\u1edbt nh\u1eefng r\u1ee7i ro \u0111\u00f3.<\/p>\n
2. \u0110\u00e1nh gi\u00e1 H\u1ec7 th\u1ed1ng Ki\u1ec3m so\u00e1t N\u1ed9i b\u1ed9<\/strong><\/p>\nKi\u1ec3m to\u00e1n vi\u00ean s\u1ebd \u0111\u00e1nh gi\u00e1 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ee9c \u0111\u1ed9 tin c\u1eady c\u1ee7a h\u1ec7 th\u1ed1ng n\u00e0y. H\u1ecd s\u1ebd xem x\u00e9t c\u00e1c quy tr\u00ecnh v\u00e0 ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n, c\u0169ng nh\u01b0 c\u00e1ch m\u00e0 c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ghi ch\u00e9p v\u00e0 b\u00e1o c\u00e1o.<\/p>\n
3. Th\u1ef1c hi\u1ec7n Ki\u1ec3m to\u00e1n T\u00e0i li\u1ec7u<\/strong><\/p>\nKi\u1ec3m to\u00e1n vi\u00ean s\u1ebd xem x\u00e9t c\u00e1c h\u1ed3 s\u01a1 v\u00e0 t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 bao g\u1ed3m vi\u1ec7c xem x\u00e9t h\u00f3a \u0111\u01a1n, bi\u00ean lai, h\u1ee3p \u0111\u1ed3ng, v\u00e0 c\u00e1c t\u00e0i li\u1ec7u kh\u00e1c \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh xem c\u00e1c giao d\u1ecbch \u0111\u00e3 \u0111\u01b0\u1ee3c ghi ch\u00e9p m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 \u0111\u1ea7y \u0111\u1ee7.<\/p>\n
4. Th\u1ef1c hi\u1ec7n Ki\u1ec3m to\u00e1n M\u1eabu<\/strong><\/p>\nKi\u1ec3m to\u00e1n vi\u00ean th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n m\u1eabu, t\u1ee9c l\u00e0 ki\u1ec3m tra m\u1ed9t l\u01b0\u1ee3ng nh\u1ecf c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh xem ch\u00fang c\u00f3 tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u00e0 ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n hay kh\u00f4ng. \u0110\u00e2y l\u00e0 m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 \u0111\u1ec3 ph\u00e1t hi\u1ec7n c\u00e1c sai s\u00f3t ho\u1eb7c gian l\u1eadn m\u00e0 kh\u00f4ng c\u1ea7n ph\u1ea3i ki\u1ec3m tra t\u1ea5t c\u1ea3 c\u00e1c giao d\u1ecbch.<\/p>\n
5. L\u1eadp B\u00e1o c\u00e1o Ki\u1ec3m to\u00e1n<\/strong><\/p>\n
Doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI) t\u1ea1i Vi\u1ec7t Nam \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong n\u1ec1n kinh t\u1ebf c\u1ee7a \u0111\u1ea5t n\u01b0\u1edbc, t\u1eeb vi\u1ec7c t\u1ea1o ra vi\u1ec7c l\u00e0m cho h\u00e0ng tri\u1ec7u ng\u01b0\u1eddi d\u00e2n \u0111\u1ebfn vi\u1ec7c t\u0103ng c\u01b0\u1eddng h\u1ee3p t\u00e1c kinh t\u1ebf qu\u1ed1c t\u1ebf. Tuy nhi\u00ean, vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 v\u1eadn h\u00e0nh m\u1ed9t doanh nghi\u1ec7p FDI kh\u00f4ng ph\u1ea3i l\u00fac n\u00e0o c\u0169ng d\u1ec5 d\u00e0ng, \u0111\u1eb7c bi\u1ec7t l\u00e0 khi n\u00f3i \u0111\u1ebfn c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn t\u00e0i ch\u00ednh v\u00e0 k\u1ebf to\u00e1n.<\/p>\n
Ch\u00ednh v\u00ec th\u1ebf, d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n tr\u1edf n\u00ean ng\u00e0y c\u00e0ng c\u1ea7n thi\u1ebft. Ki\u1ec3m to\u00e1n gi\u00fap \u0111\u1ea3m b\u1ea3o r\u1eb1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p FDI \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 minh b\u1ea1ch, t\u1eeb \u0111\u00f3 t\u0103ng c\u01b0\u1eddng ni\u1ec1m tin c\u1ee7a c\u00e1c b\u00ean li\u00ean quan, bao g\u1ed3m c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0, c\u00e1c ng\u00e2n h\u00e0ng v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc.<\/p>\n
Ki\u1ec3m to\u00e1n cho doanh nghi\u1ec7p FDI kh\u00f4ng ch\u1ec9 bao g\u1ed3m vi\u1ec7c ki\u1ec3m tra s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh, m\u00e0 c\u00f2n bao g\u1ed3m vi\u1ec7c \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 c\u1ee7a h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, x\u00e1c \u0111\u1ecbnh c\u00e1c r\u1ee7i ro t\u00e0i ch\u00ednh v\u00e0 \u0111\u1ec1 xu\u1ea5t c\u00e1c gi\u1ea3i ph\u00e1p c\u1ea3i thi\u1ec7n.<\/p>\n
V\u1edbi nh\u1eefng quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 vi\u1ec7c ki\u1ec3m to\u00e1n t\u1ea1i Vi\u1ec7t Nam, c\u0169ng nh\u01b0 c\u00e1c ti\u00eau chu\u1ea9n qu\u1ed1c t\u1ebf, c\u00e1c doanh nghi\u1ec7p FDI c\u00f3 th\u1ec3 y\u00ean t\u00e2m r\u1eb1ng h\u1ecd s\u1ebd nh\u1eadn \u0111\u01b0\u1ee3c d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n chuy\u00ean nghi\u1ec7p, \u0111\u00e1ng tin c\u1eady v\u00e0 hi\u1ec7u qu\u1ea3.<\/p>\n
II<\/strong>. <\/strong>Quy \u0111\u1ecbnh v\u1ec1 Ki\u1ec3m to\u00e1n cho Doanh nghi\u1ec7p FDI t\u1ea1i Vi\u1ec7t Nam<\/strong><\/h3>\n1. Ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh<\/strong><\/p>\nQuy \u0111\u1ecbnh v\u1ec1 ki\u1ec3m to\u00e1n t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh b\u1edfi m\u1ed9t s\u1ed1 v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt quan tr\u1ecdng. Tr\u01b0\u1edbc h\u1ebft, Lu\u1eadt K\u1ebf to\u00e1n 2015 (s\u1eeda \u0111\u1ed5i) quy \u0111\u1ecbnh r\u00f5 r\u00e0ng v\u1ec1 vi\u1ec7c l\u1eadp v\u00e0 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Theo \u0111\u00f3, t\u1ea5t c\u1ea3 c\u00e1c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam, bao g\u1ed3m c\u1ea3 doanh nghi\u1ec7p FDI, \u0111\u1ec1u ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m v\u00e0 c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p b\u00e1o c\u00e1o n\u00e0y cho c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng.<\/p>\n
Ngo\u00e0i ra, Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2011 (s\u1eeda \u0111\u1ed5i) chi ti\u1ebft h\u00f3a quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean, c\u0169ng nh\u01b0 vi\u1ec7c c\u00f4ng b\u1ed1 k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n. Lu\u1eadt n\u00e0y c\u0169ng y\u00eau c\u1ea7u c\u00e1c doanh nghi\u1ec7p ph\u1ea3i s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 c\u1ee7a m\u1ed9t c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec3 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m c\u1ee7a m\u00ecnh.<\/p>\n
2. Ti\u00eau chu\u1ea9n Ki\u1ec3m to\u00e1n<\/strong><\/p>\nTi\u00eau chu\u1ea9n Ki\u1ec3m to\u00e1n t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng d\u1ef1a tr\u00ean Ti\u00eau chu\u1ea9n Ki\u1ec3m to\u00e1n Qu\u1ed1c t\u1ebf (ISA) do Hi\u1ec7p h\u1ed9i K\u1ebf to\u00e1n v\u00e0 Ki\u1ec3m to\u00e1n vi\u00ean Qu\u1ed1c t\u1ebf (IFAC) ban h\u00e0nh. Nh\u1eefng ti\u00eau chu\u1ea9n n\u00e0y cung c\u1ea5p h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u1ec1 c\u00e1ch ti\u1ebfn h\u00e0nh ki\u1ec3m to\u00e1n, t\u1eeb vi\u1ec7c l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n, th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n, \u0111\u1ebfn vi\u1ec7c \u0111\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3 v\u00e0 l\u1eadp b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n.<\/p>\n
3. \u0110\u1ea3m b\u1ea3o Tu\u00e2n th\u1ee7<\/strong><\/p>\nC\u00e1c doanh nghi\u1ec7p FDI t\u1ea1i Vi\u1ec7t Nam c\u1ea7n ch\u00fa \u00fd r\u1eb1ng vi\u1ec7c kh\u00f4ng tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 ki\u1ec3m to\u00e1n c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn c\u00e1c h\u1eadu qu\u1ea3 nghi\u00eam tr\u1ecdng, bao g\u1ed3m c\u1ea3 vi\u1ec7c b\u1ecb ph\u1ea1t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Ch\u00ednh v\u00ec v\u1eady, vi\u1ec7c s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 c\u1ee7a m\u1ed9t c\u00f4ng ty ki\u1ec3m to\u00e1n uy t\u00edn v\u00e0 chuy\u00ean nghi\u1ec7p l\u00e0 m\u1ed9t b\u01b0\u1edbc quan tr\u1ecdng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 t\u0103ng c\u01b0\u1eddng minh b\u1ea1ch t\u00e0i ch\u00ednh.<\/p>\n
III<\/strong>.\u00a0 <\/strong>Th\u1ef1c hi\u1ec7n Ki\u1ec3m to\u00e1n<\/strong><\/h3>\n1. Quy tr\u00ecnh Ki\u1ec3m to\u00e1n<\/strong><\/p>\nQuy tr\u00ecnh ki\u1ec3m to\u00e1n t\u1ea1i Vi\u1ec7t Nam th\u01b0\u1eddng bao g\u1ed3m c\u00e1c giai \u0111o\u1ea1n sau:<\/p>\n
\n- L\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n<\/strong>: Trong giai \u0111o\u1ea1n n\u00e0y, ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd x\u00e1c \u0111\u1ecbnh ph\u1ea1m vi ki\u1ec3m to\u00e1n, ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m to\u00e1n v\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n.<\/li>\n
- Th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n<\/strong>: Giai \u0111o\u1ea1n n\u00e0y bao g\u1ed3m vi\u1ec7c ki\u1ec3m tra c\u00e1c h\u1ed3 s\u01a1 k\u1ebf to\u00e1n, h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 c\u00e1c th\u00f4ng tin kh\u00e1c li\u00ean quan \u0111\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n
- \u0110\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n<\/strong>: D\u1ef1a tr\u00ean k\u1ebft qu\u1ea3 c\u1ee7a c\u00e1c th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n, ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd \u0111\u00e1nh gi\u00e1 li\u1ec7u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 minh b\u1ea1ch hay kh\u00f4ng.<\/li>\n
- L\u1eadp b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n<\/strong>: Cu\u1ed1i c\u00f9ng, ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd l\u1eadp b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n, trong \u0111\u00f3 n\u00eau r\u00f5 k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n v\u00e0 c\u00e1c v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n trong qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n.<\/li>\n<\/ul>\n
2. Quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt<\/strong><\/p>\nTheo Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2011 (s\u1eeda \u0111\u1ed5i), qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n m\u1ed9t c\u00e1ch \u0111\u1ed9c l\u1eadp, kh\u00e1ch quan v\u00e0 tu\u00e2n theo c\u00e1c quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p.<\/p>\n
\u0110\u1ed3ng th\u1eddi, ki\u1ec3m to\u00e1n vi\u00ean c\u1ea7n tu\u00e2n th\u1ee7 c\u00e1c Ti\u00eau chu\u1ea9n ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ban h\u00e0nh b\u1edfi Hi\u1ec7p h\u1ed9i K\u1ebf to\u00e1n v\u00e0 Ki\u1ec3m to\u00e1n vi\u00ean Vi\u1ec7t Nam, v\u00e0 c\u1ea7n \u0111\u1ea3m b\u1ea3o r\u1eb1ng b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c l\u1eadp m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c, minh b\u1ea1ch v\u00e0 theo \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh v\u1ec1 k\u1ef3 b\u00e1o c\u00e1o.<\/p>\n
3. S\u1ef1 c\u1ea7n thi\u1ebft c\u1ee7a Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp<\/strong><\/p>\nVi\u1ec7c s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 c\u1ee7a m\u1ed9t c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp l\u00e0 c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh kh\u00e1ch quan v\u00e0 \u0111\u1ed9 tin c\u1eady c\u1ee7a qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n. C\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh nghi\u00eam ng\u1eb7t v\u1ec1 \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5, t\u1eeb \u0111\u00f3 gi\u00fap t\u0103ng c\u01b0\u1eddng ni\u1ec1m tin c\u1ee7a c\u00e1c b\u00ean li\u00ean quan \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p FDI.<\/p>\n
IV.<\/strong> L\u1ee3i \u00edch c\u1ee7a Ki\u1ec3m to\u00e1n<\/strong> B\u00e1o c\u00e1o T\u00e0i ch\u00ednh<\/strong> cho Doanh nghi\u1ec7p FDI t\u1ea1i Vi\u1ec7t Nam<\/strong><\/h3>\n1. \u0110\u1ea3m b\u1ea3o Minh b\u1ea1ch v\u00e0 \u0110\u00fang lu\u1eadt<\/strong><\/p>\nM\u1ed9t trong nh\u1eefng l\u1ee3i \u00edch quan tr\u1ecdng nh\u1ea5t c\u1ee7a ki\u1ec3m to\u00e1n l\u00e0 vi\u1ec7c \u0111\u1ea3m b\u1ea3o minh b\u1ea1ch v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt. C\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n s\u1ebd gi\u00fap doanh nghi\u1ec7p FDI ch\u1ee9ng minh s\u1ef1 tu\u00e2n th\u1ee7 c\u1ee7a m\u00ecnh \u0111\u1ed1i v\u1edbi c\u00e1c quy \u0111\u1ecbnh k\u1ebf to\u00e1n v\u00e0 thu\u1ebf hi\u1ec7n h\u00e0nh t\u1ea1i Vi\u1ec7t Nam.<\/p>\n
2. T\u0103ng c\u01b0\u1eddng Ni\u1ec1m tin<\/strong><\/p>\nB\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp gi\u00fap t\u0103ng c\u01b0\u1eddng ni\u1ec1m tin c\u1ee7a c\u00e1c b\u00ean li\u00ean quan, bao g\u1ed3m c\u1ea3 nh\u00e0 \u0111\u1ea7u t\u01b0, ng\u00e2n h\u00e0ng, kh\u00e1ch h\u00e0ng v\u00e0 \u0111\u1ed1i t\u00e1c kinh doanh. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 g\u00f3p ph\u1ea7n c\u1ea3i thi\u1ec7n m\u1ed1i quan h\u1ec7 kinh doanh, thu h\u00fat \u0111\u1ea7u t\u01b0 v\u00e0 m\u1edf r\u1ed9ng th\u1ecb tr\u01b0\u1eddng.<\/p>\n
3. Ph\u00e1t hi\u1ec7n v\u00e0 Ki\u1ec3m so\u00e1t R\u1ee7i ro<\/strong><\/p>\nQu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n gi\u00fap ph\u00e1t hi\u1ec7n c\u00e1c r\u1ee7i ro t\u00e0i ch\u00ednh v\u00e0 qu\u1ea3n l\u00fd, t\u1eeb \u0111\u00f3 gi\u00fap doanh nghi\u1ec7p FDI \u0111\u01b0a ra c\u00e1c bi\u1ec7n ph\u00e1p ki\u1ec3m so\u00e1t v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3.<\/p>\n
4. C\u1ea3i thi\u1ec7n Hi\u1ec7u su\u1ea5t<\/strong><\/p>\nC\u00e1c ph\u00e1t hi\u1ec7n v\u00e0 khuy\u1ebfn ngh\u1ecb t\u1eeb qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n c\u00f3 th\u1ec3 gi\u00fap doanh nghi\u1ec7p FDI c\u1ea3i thi\u1ec7n hi\u1ec7u su\u1ea5t ho\u1ea1t \u0111\u1ed9ng v\u00e0 quy tr\u00ecnh k\u1ebf to\u00e1n c\u1ee7a m\u00ecnh. \u0110i\u1ec1u n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap t\u0103ng c\u01b0\u1eddng hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd, m\u00e0 c\u00f2n gi\u00fap ti\u1ebft ki\u1ec7m chi ph\u00ed v\u00e0 t\u1ed1i \u01b0u h\u00f3a l\u1ee3i nhu\u1eadn.<\/p>\n
5. \u0110\u00e1p \u1ee9ng Y\u00eau c\u1ea7u c\u1ee7a Nh\u00e0 \u0111\u1ea7u t\u01b0<\/strong><\/p>\nNhi\u1ec1u nh\u00e0 \u0111\u1ea7u t\u01b0, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, y\u00eau c\u1ea7u c\u00e1c doanh nghi\u1ec7p FDI ph\u1ea3i c\u00f3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp. Vi\u1ec7c \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap t\u0103ng c\u01b0\u1eddng ni\u1ec1m tin c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0, m\u00e0 c\u00f2n m\u1edf r\u1ed9ng c\u01a1 h\u1ed9i \u0111\u1ea7u t\u01b0 cho doanh nghi\u1ec7p.<\/p>\n
<\/p>\n
B. K<\/strong>i\u1ec3m to\u00e1n cho C\u00f4ng ty C\u1ed5 ph\u1ea7n t\u1ea1i Vi\u1ec7t Nam<\/strong><\/h2>\nI. Kh\u00e1i ni\u1ec7m<\/strong><\/h3>\nKi\u1ec3m to\u00e1n l\u00e0 m\u1ed9t quy tr\u00ecnh \u0111\u00e1nh gi\u00e1 t\u1ed5 ch\u1ee9c ho\u1eb7c m\u1ed9t h\u1ec7 th\u1ed1ng v\u1edbi m\u1ee5c \u0111\u00edch x\u00e1c \u0111\u1ecbnh xem li\u1ec7u c\u00e1c quy tr\u00ecnh, h\u1ec7 th\u1ed1ng v\u00e0 c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng c\u00f3 \u0111ang tu\u00e2n th\u1ee7 c\u00e1c y\u00eau c\u1ea7u v\u00e0 quy \u0111\u1ecbnh \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u1eb7t ra hay kh\u00f4ng.<\/p>\n
1. Kh\u00e1i ni\u1ec7m v\u1ec1 ki\u1ec3m to\u00e1n<\/strong><\/p>\nTrong khu\u00f4n kh\u1ed5 c\u1ee7a m\u1ed9t C\u00f4ng ty C\u1ed5 ph\u1ea7n, ki\u1ec3m to\u00e1n th\u01b0\u1eddng bao g\u1ed3m vi\u1ec7c ki\u1ec3m tra v\u00e0 \u0111\u00e1nh gi\u00e1 c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng ch\u00fang tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u00e0 ti\u00eau chu\u1ea9n k\u1ebf to\u00e1n.<\/p>\n
Ki\u1ec3m to\u00e1n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1edfi c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean n\u1ed9i b\u1ed9 (ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9) ho\u1eb7c b\u1edfi c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean ngo\u00e0i l\u1ec7 (ki\u1ec3m to\u00e1n ngo\u1ea1i vi), nh\u01b0 c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/p>\n
2. Ki\u1ec3m to\u00e1n cho C\u00f4ng ty C\u1ed5 ph\u1ea7n t\u1ea1i Vi\u1ec7t Nam<\/strong><\/p>\nT\u1ea1i Vi\u1ec7t Nam, theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, c\u00e1c C\u00f4ng ty C\u1ed5 ph\u1ea7n ph\u1ea3i ti\u1ebfn h\u00e0nh ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m b\u1edfi m\u1ed9t \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp. C\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp s\u1ebd ki\u1ec3m tra, \u0111\u00e1nh gi\u00e1 v\u00e0 \u0111\u01b0a ra \u00fd ki\u1ebfn v\u1ec1 m\u1ee9c \u0111\u1ed9 ch\u00ednh x\u00e1c c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n
Ngo\u00e0i ra, ki\u1ec3m to\u00e1n c\u00f2n gi\u00fap c\u00e1c C\u00f4ng ty C\u1ed5 ph\u1ea7n t\u1ea1i Vi\u1ec7t Nam \u0111\u1ea3m b\u1ea3o r\u1eb1ng h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 \u0111ang ho\u1ea1t \u0111\u1ed9ng hi\u1ec7u qu\u1ea3, gi\u1ea3m thi\u1ec3u r\u1ee7i ro v\u00e0 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/p>\n
Ki\u1ec3m to\u00e1n c\u0169ng cung c\u1ea5p th\u00f4ng tin c\u1ea7n thi\u1ebft cho c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0, c\u1ed5 \u0111\u00f4ng, ban qu\u1ea3n l\u00fd c\u00f4ng ty v\u00e0 c\u00e1c b\u00ean li\u00ean quan kh\u00e1c \u0111\u1ec3 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh kinh doanh.<\/p>\n
Lu\u00f4n ch\u00fa \u00fd r\u1eb1ng, Quy tr\u00ecnh ki\u1ec3m to\u00e1n c\u00f3 th\u1ec3 thay \u0111\u1ed5i t\u00f9y thu\u1ed9c v\u00e0o m\u1ee5c \u0111\u00edch c\u1ee5 th\u1ec3 c\u1ee7a vi\u1ec7c ki\u1ec3m to\u00e1n v\u00e0 y\u00eau c\u1ea7u c\u1ee7a t\u1eebng C\u00f4ng ty C\u1ed5 ph\u1ea7n.<\/p>\n
II<\/strong>. <\/strong>Quy tr\u00ecnh<\/strong>:<\/strong><\/h3>\nQuy tr\u00ecnh ki\u1ec3m to\u00e1n cho m\u1ed9t C\u00f4ng ty C\u1ed5 ph\u1ea7n t\u1ea1i Vi\u1ec7t Nam bao g\u1ed3m c\u00e1c b\u01b0\u1edbc sau:<\/p>\n
1. L\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n<\/strong><\/p>\nTr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n, ki\u1ec3m to\u00e1n vi\u00ean c\u1ea7n ph\u1ea3i hi\u1ec3u r\u00f5 v\u1ec1 C\u00f4ng ty C\u1ed5 ph\u1ea7n m\u00e0 h\u1ecd s\u1ebd ki\u1ec3m to\u00e1n, bao g\u1ed3m c\u1ea5u tr\u00fac t\u1ed5 ch\u1ee9c, l\u0129nh v\u1ef1c kinh doanh, v\u00e0 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9. Ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd x\u00e1c \u0111\u1ecbnh m\u1ee5c ti\u00eau, ph\u1ea1m vi, ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m to\u00e1n, v\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch chi ti\u1ebft cho vi\u1ec7c ki\u1ec3m to\u00e1n.<\/p>\n
2. Th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n<\/strong><\/p>\nKi\u1ec3m to\u00e1n vi\u00ean s\u1ebd ti\u1ebfn h\u00e0nh ki\u1ec3m tra c\u00e1c h\u1ed3 s\u01a1, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, v\u00e0 c\u00e1c h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 theo k\u1ebf ho\u1ea1ch \u0111\u00e3 l\u1eadp. H\u1ecd s\u1ebd ki\u1ec3m tra xem li\u1ec7u c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 \u0111\u01b0\u1ee3c l\u1eadp theo c\u00e1c quy \u0111\u1ecbnh v\u00e0 ti\u00eau chu\u1ea9n k\u1ebf to\u00e1n kh\u00f4ng, v\u00e0 li\u1ec7u h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u00f3 ho\u1ea1t \u0111\u1ed9ng hi\u1ec7u qu\u1ea3 kh\u00f4ng.<\/p>\n
3. \u0110\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n<\/strong><\/p>\nSau khi ki\u1ec3m to\u00e1n, ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd \u0111\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n, so s\u00e1nh v\u1edbi c\u00e1c ti\u00eau chu\u1ea9n \u0111\u00e3 \u0111\u1eb7t ra, v\u00e0 x\u00e1c \u0111\u1ecbnh c\u00e1c v\u1ea5n \u0111\u1ec1 c\u1ea7n \u0111\u01b0\u1ee3c c\u1ea3i thi\u1ec7n. H\u1ecd c\u0169ng s\u1ebd \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 r\u1ee7i ro t\u00e0i ch\u00ednh v\u00e0 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a C\u00f4ng ty C\u1ed5 ph\u1ea7n.<\/p>\n
4. L\u1eadp b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n<\/strong><\/p>\nSau c\u00f9ng, ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd l\u1eadp b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n, \u0111\u01b0a ra \u00fd ki\u1ebfn c\u1ee7a h\u1ecd v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a C\u00f4ng ty C\u1ed5 ph\u1ea7n. B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n s\u1ebd \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn Ban qu\u1ea3n l\u00fd c\u1ee7a C\u00f4ng ty C\u1ed5 ph\u1ea7n, v\u00e0 c\u0169ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn c\u00e1c c\u1ed5 \u0111\u00f4ng v\u00e0 b\u00ean li\u00ean quan kh\u00e1c.<\/p>\n
III<\/strong>.\u00a0 <\/strong>Vai tr\u00f2 c\u1ee7a ki\u1ec3m to\u00e1n<\/strong>:<\/strong><\/h3>\n1. \u0110\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 minh b\u1ea1ch<\/strong><\/p>\nKi\u1ec3m to\u00e1n gi\u00fap \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 minh b\u1ea1ch c\u1ee7a c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd ki\u1ec3m tra li\u1ec7u c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 \u0111\u01b0\u1ee3c l\u1eadp ra m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c, tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u00e0 ti\u00eau chu\u1ea9n k\u1ebf to\u00e1n hay kh\u00f4ng. B\u1eb1ng c\u00e1ch n\u00e0y, ki\u1ec3m to\u00e1n gi\u00fap t\u0103ng c\u01b0\u1eddng ni\u1ec1m tin c\u1ee7a c\u00e1c c\u1ed5 \u0111\u00f4ng, nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c b\u00ean li\u00ean quan kh\u00e1c v\u00e0o t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a th\u00f4ng tin t\u00e0i ch\u00ednh m\u00e0 C\u00f4ng ty C\u1ed5 ph\u1ea7n cung c\u1ea5p.<\/p>\n
2. Ki\u1ec3m so\u00e1t r\u1ee7i ro v\u00e0 n\u00e2ng cao hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng<\/strong><\/p>\nKi\u1ec3m to\u00e1n gi\u00fap C\u00f4ng ty C\u1ed5 ph\u1ea7n ki\u1ec3m so\u00e1t r\u1ee7i ro v\u00e0 n\u00e2ng cao hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng. Ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd \u0111\u00e1nh gi\u00e1 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a C\u00f4ng ty C\u1ed5 ph\u1ea7n, x\u00e1c \u0111\u1ecbnh c\u00e1c \u0111i\u1ec3m y\u1ebfu v\u00e0 \u0111\u1ec1 xu\u1ea5t c\u00e1c bi\u1ec7n ph\u00e1p c\u1ea3i thi\u1ec7n. B\u1eb1ng c\u00e1ch n\u00e0y, ki\u1ec3m to\u00e1n gi\u00fap C\u00f4ng ty C\u1ed5 ph\u1ea7n gi\u1ea3m thi\u1ec3u r\u1ee7i ro v\u00e0 ho\u1ea1t \u0111\u1ed9ng m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 h\u01a1n.<\/p>\n
3. Tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt<\/strong><\/p>\nKi\u1ec3m to\u00e1n gi\u00fap \u0111\u1ea3m b\u1ea3o r\u1eb1ng C\u00f4ng ty C\u1ed5 ph\u1ea7n tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. Ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd ki\u1ec3m tra xem li\u1ec7u C\u00f4ng ty C\u1ed5 ph\u1ea7n c\u00f3 tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 k\u1ebf to\u00e1n, thu\u1ebf, v\u00e0 c\u00e1c quy \u0111\u1ecbnh kh\u00e1c li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh hay kh\u00f4ng. B\u1eb1ng c\u00e1ch n\u00e0y, ki\u1ec3m to\u00e1n gi\u00fap C\u00f4ng ty C\u1ed5 ph\u1ea7n tr\u00e1nh c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 t\u0103ng c\u01b0\u1eddng uy t\u00edn c\u1ee7a C\u00f4ng ty C\u1ed5 ph\u1ea7n trong m\u1eaft c\u00f4ng ch\u00fang.<\/p>\n
4. H\u1ed7 tr\u1ee3 quy\u1ebft \u0111\u1ecbnh kinh doanh<\/strong><\/p>\nB\u00e1o c\u00e1o ki\u1ec3m to\u00e1n cung c\u1ea5p th\u00f4ng tin quan tr\u1ecdng gi\u00fap Ban qu\u1ea3n l\u00fd C\u00f4ng ty C\u1ed5 ph\u1ea7n v\u00e0 c\u00e1c c\u1ed5 \u0111\u00f4ng \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh kinh doanh d\u1ef1a tr\u00ean c\u01a1 s\u1edf th\u00f4ng tin r\u00f5 r\u00e0ng v\u00e0 ch\u00ednh x\u00e1c. B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u0169ng gi\u00fap nh\u1eefng ng\u01b0\u1eddi \u0111ang c\u00e2n nh\u1eafc \u0111\u1ea7u t\u01b0 v\u00e0o C\u00f4ng ty C\u1ed5 ph\u1ea7n c\u00f3 c\u00e1i nh\u00ecn r\u00f5 r\u00e0ng v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a C\u00f4ng ty C\u1ed5 ph\u1ea7n.<\/p>\n
Nh\u01b0 v\u1eady, ki\u1ec3m to\u00e1n \u0111\u00f3ng m\u1ed9t vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c t\u1ea1o d\u1ef1ng ni\u1ec1m tin v\u00e0 t\u0103ng c\u01b0\u1eddng hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a C\u00f4ng ty C\u1ed5 ph\u1ea7n t\u1ea1i Vi\u1ec7t Nam.<\/p>\n
IV<\/strong>. <\/strong>K\u1ebft qu\u1ea3 c\u1ee7a ki\u1ec3m to\u00e1n cho C\u00f4ng ty C\u1ed5 ph\u1ea7n t\u1ea1i Vi\u1ec7t Nam<\/strong><\/h3>\nK\u1ebft qu\u1ea3 c\u1ee7a vi\u1ec7c ki\u1ec3m to\u00e1n m\u1ed9t C\u00f4ng ty C\u1ed5 ph\u1ea7n t\u1ea1i Vi\u1ec7t Nam th\u01b0\u1eddng \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n. B\u00e1o c\u00e1o n\u00e0y g\u1ed3m c\u00f3:<\/p>\n
1. \u00dd ki\u1ebfn ki\u1ec3m to\u00e1n<\/strong><\/p>\n\u0110\u00e2y l\u00e0 ph\u1ea7n quan tr\u1ecdng nh\u1ea5t c\u1ee7a b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n, n\u01a1i ki\u1ec3m to\u00e1n vi\u00ean \u0111\u01b0a ra \u00fd ki\u1ebfn c\u1ee7a m\u00ecnh v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty C\u1ed5 ph\u1ea7n. \u00dd ki\u1ebfn ki\u1ec3m to\u00e1n th\u01b0\u1eddng r\u01a1i v\u00e0o m\u1ed9t trong b\u1ed1n lo\u1ea1i sau:<\/p>\n
\n- \u00dd ki\u1ebfn ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n: B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c xem l\u00e0 ph\u1ea3n \u00e1nh m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty, th\u01b0\u1eddng \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 “Trung th\u1ef1c v\u00e0 H\u1ee3p l\u00fd”.<\/li>\n
- \u00dd ki\u1ebfn ch\u1ea5p nh\u1eadn t\u1eebng ph\u1ea7n: Ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 nh\u1eefng lo ng\u1ea1i v\u1ec1 m\u1ed9t s\u1ed1 ph\u1ea7n c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 kh\u00f4ng th\u1ec3 x\u00e1c nh\u1eadn r\u1eb1ng ch\u00fang ph\u1ea3n \u00e1nh \u0111\u00fang t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty, th\u01b0\u1eddng \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 “B\u00e1o c\u00e1o c\u00f3 \u00fd ki\u1ebfn lo\u1ea1i tr\u1eeb”.<\/li>\n
- \u00dd ki\u1ebfn t\u1eeb ch\u1ed1i: Ki\u1ec3m to\u00e1n vi\u00ean kh\u00f4ng th\u1ec3 ho\u00e0n th\u00e0nh ki\u1ec3m to\u00e1n do th\u00f4ng tin kh\u00f4ng \u0111\u1ee7 ho\u1eb7c kh\u00f4ng \u0111\u00e1ng tin c\u1eady, do \u0111\u00f3 kh\u00f4ng th\u1ec3 \u0111\u01b0a ra \u00fd ki\u1ebfn v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n
- \u00dd ki\u1ebfn ph\u1ee7 \u0111\u1ecbnh: Ki\u1ec3m to\u00e1n vi\u00ean x\u00e1c \u0111\u1ecbnh r\u1eb1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng ph\u1ea3n \u00e1nh m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty<\/li>\n<\/ul>\n
2. \u0110\u00e1nh gi\u00e1 v\u1ec1 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9<\/strong><\/p>\nKi\u1ec3m to\u00e1n vi\u00ean s\u1ebd \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 c\u1ee7a h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a C\u00f4ng ty C\u1ed5 ph\u1ea7n, v\u00e0 \u0111\u01b0a ra c\u00e1c g\u1ee3i \u00fd v\u1ec1 c\u00e1ch c\u1ea3i thi\u1ec7n h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 n\u1ebfu c\u1ea7n.<\/p>\n
3. Ph\u00e1t hi\u1ec7n v\u1ea5n \u0111\u1ec1 v\u00e0 \u0111\u1ec1 xu\u1ea5t gi\u1ea3i ph\u00e1p<\/strong><\/p>\nN\u1ebfu trong qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n, ki\u1ec3m to\u00e1n vi\u00ean ph\u00e1t hi\u1ec7n ra b\u1ea5t k\u1ef3 v\u1ea5n \u0111\u1ec1 g\u00ec v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ho\u1eb7c h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, h\u1ecd s\u1ebd ghi ch\u00fa l\u1ea1i trong b\u00e1o c\u00e1o v\u00e0 \u0111\u1ec1 xu\u1ea5t c\u00e1c gi\u1ea3i ph\u00e1p \u0111\u1ec3 gi\u1ea3i quy\u1ebft v\u1ea5n \u0111\u1ec1 \u0111\u00f3.<\/p>\n
4. M\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt<\/strong><\/p>\nKi\u1ec3m to\u00e1n vi\u00ean c\u0169ng s\u1ebd \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 c\u1ee7a C\u00f4ng ty C\u1ed5 ph\u1ea7n \u0111\u1ed1i v\u1edbi c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt li\u00ean quan, nh\u01b0 quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf v\u00e0 quy \u0111\u1ecbnh v\u1ec1 k\u1ebf to\u00e1n.<\/p>\n
T\u00f3m l\u1ea1i, k\u1ebft qu\u1ea3 c\u1ee7a vi\u1ec7c ki\u1ec3m to\u00e1n m\u1ed9t C\u00f4ng ty C\u1ed5 ph\u1ea7n t\u1ea1i Vi\u1ec7t Nam s\u1ebd cung c\u1ea5p th\u00f4ng tin quan tr\u1ecdng v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty, hi\u1ec7u qu\u1ea3 c\u1ee7a h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, v\u00e0 c\u00e1c v\u1ea5n \u0111\u1ec1 c\u1ea7n \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft.<\/p>\n
<\/p>\n
C. K<\/strong>i\u1ec3m to\u00e1n<\/strong> B\u00e1o c\u00e1o T\u00e0i ch\u00ednh<\/strong> cho c\u00e1c Doanh nghi\u1ec7p kh\u00f4ng<\/strong> ph\u1ea3i Doanh nghi\u1ec7p<\/strong> FDI<\/strong><\/h2>\nI. Gi\u1edbi thi\u1ec7u<\/strong><\/h3>\nKi\u1ec3m to\u00e1n l\u00e0 qu\u00e1 tr\u00ecnh \u0111\u00e1nh gi\u00e1 \u0111\u1ed9 ch\u00ednh x\u00e1c v\u00e0 \u0111\u00e1ng tin c\u1eady c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t c\u00f4ng ty. \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i Doanh nghi\u1ec7p FDI (\u0110\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp n\u01b0\u1edbc ngo\u00e0i) t\u1ea1i Vi\u1ec7t Nam, vi\u1ec7c ki\u1ec3m to\u00e1n \u0111\u00f3ng m\u1ed9t vai tr\u00f2 quan tr\u1ecdng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a h\u1ecd tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u00e0 ti\u00eau chu\u1ea9n k\u1ebf to\u00e1n c\u1ee7a Vi\u1ec7t Nam.<\/p>\n
1. M\u1ee5c ti\u00eau c\u1ee7a Ki\u1ec3m to\u00e1n<\/strong><\/p>\nM\u1ee5c ti\u00eau ch\u00ednh c\u1ee7a ki\u1ec3m to\u00e1n l\u00e0 cung c\u1ea5p \u00fd ki\u1ebfn \u0111\u1ed9c l\u1eadp v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, gi\u00fap t\u0103ng c\u01b0\u1eddng l\u00f2ng tin c\u1ee7a c\u00e1c b\u00ean li\u00ean quan nh\u01b0 ch\u1ee7 s\u1edf h\u1eefu, nh\u00e0 \u0111\u1ea7u t\u01b0, ng\u00e2n h\u00e0ng, v\u00e0 c\u00e1c b\u00ean li\u00ean quan kh\u00e1c.<\/p>\n
2. Quy tr\u00ecnh Ki\u1ec3m to\u00e1n<\/strong><\/p>\nQu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n th\u01b0\u1eddng bao g\u1ed3m c\u00e1c b\u01b0\u1edbc sau:<\/p>\n
\n- L\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n<\/strong>: Ki\u1ec3m to\u00e1n vi\u00ean x\u00e1c \u0111\u1ecbnh ph\u1ea1m vi, th\u1eddi gian v\u00e0 ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m to\u00e1n.<\/li>\n
- Th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n<\/strong>: Ki\u1ec3m to\u00e1n vi\u00ean ki\u1ec3m tra c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, v\u00e0 vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/li>\n
- X\u00e1c minh v\u00e0 ph\u00e2n t\u00edch d\u1eef li\u1ec7u<\/strong>: Ki\u1ec3m to\u00e1n vi\u00ean ph\u00e2n t\u00edch d\u1eef li\u1ec7u thu th\u1eadp \u0111\u01b0\u1ee3c, so s\u00e1nh v\u1edbi c\u00e1c ti\u00eau chu\u1ea9n v\u00e0 quy \u0111\u1ecbnh t\u01b0\u01a1ng \u1ee9ng.<\/li>\n
- L\u1eadp b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n<\/strong>: Sau c\u00f9ng, ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd l\u1eadp b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n, trong \u0111\u00f3 n\u00eau r\u00f5 \u00fd ki\u1ebfn c\u1ee7a h\u1ecd v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<\/ul>\n
3. T\u1ea7m quan tr\u1ecdng c\u1ee7a Ki\u1ec3m to\u00e1n<\/strong><\/p>\n\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i FDI t\u1ea1i Vi\u1ec7t Nam, vi\u1ec7c ki\u1ec3m to\u00e1n kh\u00f4ng ch\u1ec9 gi\u00fap h\u1ecd \u0111\u1ea3m b\u1ea3o vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, m\u00e0 c\u00f2n gi\u00fap h\u1ecd n\u00e2ng cao hi\u1ec7u su\u1ea5t ho\u1ea1t \u0111\u1ed9ng, t\u1ed1i \u01b0u h\u00f3a qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh, v\u00e0 t\u1ea1o d\u1ef1ng ni\u1ec1m tin t\u1eeb c\u00e1c b\u00ean li\u00ean quan.<\/p>\n
II<\/strong>. <\/strong>L\u1ee3i \u00edch<\/strong><\/h3>\nVi\u1ec7c ki\u1ec3m to\u00e1n cho c\u00e1c doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam mang l\u1ea1i nhi\u1ec1u l\u1ee3i \u00edch, kh\u00f4ng ch\u1ec9 v\u1ec1 m\u1eb7t ph\u00e1p l\u00fd m\u00e0 c\u00f2n gi\u00fap c\u1ea3i thi\u1ec7n hi\u1ec7u su\u1ea5t v\u00e0 uy t\u00edn c\u1ee7a doanh nghi\u1ec7p.<\/p>\n
1. X\u00e1c nh\u1eadn t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong><\/p>\nKi\u1ec3m to\u00e1n gi\u00fap x\u00e1c nh\u1eadn t\u00ednh ch\u00ednh x\u00e1c v\u00e0 \u0111\u00e1ng tin c\u1eady c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. \u0110i\u1ec1u n\u00e0y gi\u00fap c\u00e1c ch\u1ee7 s\u1edf h\u1eefu, nh\u00e0 \u0111\u1ea7u t\u01b0, ng\u00e2n h\u00e0ng v\u00e0 c\u00e1c b\u00ean li\u00ean quan kh\u00e1c tin t\u01b0\u1edfng v\u00e0o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n
2. \u0110\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt<\/strong><\/p>\nVi\u1ec7c ki\u1ec3m to\u00e1n gi\u00fap doanh nghi\u1ec7p \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn k\u1ebf to\u00e1n v\u00e0 thu\u1ebf. \u0110i\u1ec1u n\u00e0y gi\u00fap tr\u00e1nh r\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 t\u00e0i ch\u00ednh ti\u1ec1m \u1ea9n.<\/p>\n
3. C\u1ea3i thi\u1ec7n h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9<\/strong><\/p>\nTrong qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n, ki\u1ec3m to\u00e1n vi\u00ean c\u0169ng s\u1ebd \u0111\u00e1nh gi\u00e1 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p. H\u1ecd c\u00f3 th\u1ec3 \u0111\u01b0a ra c\u00e1c g\u1ee3i \u00fd c\u1ea3i thi\u1ec7n, gi\u00fap doanh nghi\u1ec7p n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro.<\/p>\n
4. T\u0103ng c\u01b0\u1eddng ni\u1ec1m tin t\u1eeb c\u00e1c b\u00ean li\u00ean quan<\/strong><\/p>\nB\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp gi\u00fap t\u0103ng c\u01b0\u1eddng ni\u1ec1m tin t\u1eeb c\u00e1c b\u00ean li\u00ean quan, bao g\u1ed3m nh\u00e0 \u0111\u1ea7u t\u01b0, ng\u00e2n h\u00e0ng, kh\u00e1ch h\u00e0ng, \u0111\u1ed1i t\u00e1c kinh doanh, v\u00e0 c\u1ed9ng \u0111\u1ed3ng.<\/p>\n
5. Ph\u00e1t hi\u1ec7n v\u00e0 ng\u0103n ch\u1eb7n gian l\u1eadn<\/strong><\/p>\nKi\u1ec3m to\u00e1n c\u0169ng gi\u00fap ph\u00e1t hi\u1ec7n v\u00e0 ng\u0103n ch\u1eb7n gian l\u1eadn trong doanh nghi\u1ec7p, gi\u00fap doanh nghi\u1ec7p b\u1ea3o v\u1ec7 t\u00e0i s\u1ea3n v\u00e0 uy t\u00edn c\u1ee7a m\u00ecnh.<\/p>\n
6. Qu\u1ea3n tr\u1ecb r\u1ee7i ro t\u1ed1t h\u01a1n<\/strong><\/p>\nQua vi\u1ec7c ki\u1ec3m to\u00e1n, doanh nghi\u1ec7p c\u00f3 th\u1ec3 nh\u1eadn \u0111\u01b0\u1ee3c c\u00e1i nh\u00ecn r\u00f5 n\u00e9t v\u1ec1 c\u00e1c r\u1ee7i ro ti\u1ec1m \u1ea9n trong ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p qu\u1ea3n l\u00fd r\u1ee7i ro hi\u1ec7u qu\u1ea3.<\/p>\n
Nh\u01b0 v\u1eady, vi\u1ec7c ki\u1ec3m to\u00e1n l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 quan tr\u1ecdng \u0111\u1ec3 gi\u00fap c\u00e1c doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam ho\u1ea1t \u0111\u1ed9ng hi\u1ec7u qu\u1ea3 v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, \u0111\u1ed3ng th\u1eddi t\u1ea1o d\u1ef1ng ni\u1ec1m tin t\u1eeb c\u00e1c b\u00ean li\u00ean quan.<\/p>\n
III<\/strong>.\u00a0 <\/strong>C\u00e1ch th\u1ef1c hi\u1ec7n Ki\u1ec3m to\u00e1n<\/strong>:<\/strong><\/h3>\nKi\u1ec3m to\u00e1n t\u00e0i ch\u00ednh l\u00e0 m\u1ed9t qu\u00e1 tr\u00ecnh ph\u1ee9c t\u1ea1p \u0111\u00f2i h\u1ecfi ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n cao v\u00e0 tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t c\u00e1c quy \u0111\u1ecbnh v\u00e0 ti\u00eau chu\u1ea9n k\u1ebf to\u00e1n. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c b\u01b0\u1edbc ch\u00ednh trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n cho c\u00e1c doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam:<\/p>\n
1. L\u1eadp k\u1ebf ho\u1ea1ch Ki\u1ec3m to\u00e1n<\/strong><\/p>\nTr\u01b0\u1edbc ti\u00ean, ki\u1ec3m to\u00e1n vi\u00ean c\u1ea7n l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n. K\u1ebf ho\u1ea1ch n\u00e0y bao g\u1ed3m vi\u1ec7c x\u00e1c \u0111\u1ecbnh m\u1ee5c ti\u00eau, ph\u1ea1m vi v\u00e0 th\u1eddi gian th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n. Ngo\u00e0i ra, ki\u1ec3m to\u00e1n vi\u00ean c\u0169ng c\u1ea7n x\u00e1c \u0111\u1ecbnh c\u00e1c r\u1ee7i ro ki\u1ec3m to\u00e1n ti\u1ec1m \u1ea9n, c\u00e1c v\u1ea5n \u0111\u1ec1 c\u1ea7n ch\u00fa tr\u1ecdng v\u00e0 ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m to\u00e1n s\u1ebd s\u1eed d\u1ee5ng.<\/p>\n
2. Th\u1ef1c hi\u1ec7n Ki\u1ec3m to\u00e1n<\/strong><\/p>\nKi\u1ec3m to\u00e1n vi\u00ean s\u1ebd th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n theo k\u1ebf ho\u1ea1ch \u0111\u00e3 l\u1eadp. Qu\u00e1 tr\u00ecnh n\u00e0y bao g\u1ed3m vi\u1ec7c ki\u1ec3m tra c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. Ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd thu th\u1eadp v\u00e0 ph\u00e2n t\u00edch d\u1eef li\u1ec7u, th\u1ef1c hi\u1ec7n c\u00e1c ki\u1ec3m tra v\u00e0 th\u1ea9m \u0111\u1ecbnh c\u1ea7n thi\u1ebft.<\/p>\n
3. X\u00e1c minh v\u00e0 ph\u00e2n t\u00edch d\u1eef li\u1ec7u<\/strong><\/p>\nKi\u1ec3m to\u00e1n vi\u00ean s\u1ebd d\u00f9ng d\u1eef li\u1ec7u \u0111\u00e3 thu th\u1eadp \u0111\u1ec3 x\u00e1c minh v\u00e0 ph\u00e2n t\u00edch c\u00e1c th\u00f4ng tin t\u00e0i ch\u00ednh. Vi\u1ec7c ph\u00e2n t\u00edch n\u00e0y gi\u00fap ki\u1ec3m to\u00e1n vi\u00ean \u0111\u00e1nh gi\u00e1 \u0111\u1ed9 ch\u00ednh x\u00e1c c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p.<\/p>\n
4. L\u1eadp B\u00e1o c\u00e1o Ki\u1ec3m to\u00e1n<\/strong><\/p>\nSau khi ho\u00e0n th\u00e0nh qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n, ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd l\u1eadp B\u00e1o c\u00e1o Ki\u1ec3m to\u00e1n. B\u00e1o c\u00e1o n\u00e0y s\u1ebd n\u00eau r\u00f5 \u00fd ki\u1ebfn c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p. B\u00e1o c\u00e1o n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y m\u1ed9t c\u00e1ch r\u00f5 r\u00e0ng, c\u00f4ng b\u1eb1ng v\u00e0 trung th\u1ef1c.<\/p>\n
5. Th\u1ea3o lu\u1eadn v\u1edbi Doanh nghi\u1ec7p<\/strong><\/p>\nCu\u1ed1i c\u00f9ng, ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd th\u1ea3o lu\u1eadn v\u1edbi doanh nghi\u1ec7p v\u1ec1 k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n. Vi\u1ec7c th\u1ea3o lu\u1eadn n\u00e0y gi\u00fap doanh nghi\u1ec7p hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n v\u00e0 c\u00e1c v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c n\u00eau trong B\u00e1o c\u00e1o Ki\u1ec3m to\u00e1n.<\/p>\n
T\u00f3m l\u1ea1i, vi\u1ec7c th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n \u0111\u00f2i h\u1ecfi s\u1ef1 t\u1ec9 m\u1ec9, ch\u00ednh x\u00e1c v\u00e0 ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n. Vi\u1ec7c tu\u00e2n th\u1ee7 \u0111\u00fang quy tr\u00ecnh ki\u1ec3m to\u00e1n gi\u00fap \u0111\u1ea3m b\u1ea3o ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 t\u00ednh tin c\u1eady c\u1ee7a k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n.<\/p>\n
<\/p>\n
IV<\/strong>. <\/strong>K\u1ebft lu\u1eadn v\u1ec1 Ki\u1ec3m to\u00e1n B\u00e1o c\u00e1o T\u00e0i ch\u00ednh cho c\u00e1c Doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam<\/strong><\/h3>\nKi\u1ec3m to\u00e1n l\u00e0 m\u1ed9t qu\u00e1 tr\u00ecnh quan tr\u1ecdng, gi\u00fap doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 minh b\u1ea1ch c\u1ee7a th\u00f4ng tin t\u00e0i ch\u00ednh, tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, v\u00e0 n\u00e2ng cao uy t\u00edn trong m\u1eaft c\u00e1c b\u00ean li\u00ean quan. N\u00f3 cung c\u1ea5p m\u1ed9t c\u00f4ng c\u1ee5 quan tr\u1ecdng \u0111\u1ec3 ki\u1ec3m so\u00e1t r\u1ee7i ro, ph\u00e1t hi\u1ec7n v\u00e0 ng\u0103n ch\u1eb7n gian l\u1eadn, c\u1ea3i thi\u1ec7n hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd, v\u00e0 t\u1ea1o d\u1ef1ng ni\u1ec1m tin t\u1eeb c\u00e1c b\u00ean li\u00ean quan.<\/p>\n
Qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n bao g\u1ed3m nhi\u1ec1u b\u01b0\u1edbc t\u1eeb l\u1eadp k\u1ebf ho\u1ea1ch, th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n, x\u00e1c minh v\u00e0 ph\u00e2n t\u00edch d\u1eef li\u1ec7u, \u0111\u1ebfn l\u1eadp b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n v\u00e0 th\u1ea3o lu\u1eadn v\u1edbi doanh nghi\u1ec7p. M\u1ed7i b\u01b0\u1edbc trong qu\u00e1 tr\u00ecnh n\u00e0y \u0111\u1ec1u \u0111\u00f2i h\u1ecfi s\u1ef1 t\u1ec9 m\u1ec9, ch\u00ednh x\u00e1c v\u00e0 ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n.<\/p>\n
Tuy nhi\u00ean, ki\u1ec3m to\u00e1n kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd m\u00e0 c\u00f2n l\u00e0 m\u1ed9t c\u01a1 h\u1ed9i \u0111\u1ec3 doanh nghi\u1ec7p t\u1ef1 ki\u1ec3m \u0111i\u1ec3m, ph\u00e2n t\u00edch v\u00e0 c\u1ea3i thi\u1ec7n ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a m\u00ecnh. M\u1ed9t qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n hi\u1ec7u qu\u1ea3 s\u1ebd gi\u00fap doanh nghi\u1ec7p ti\u1ebfp c\u1eadn ngu\u1ed3n v\u1ed1n, t\u00ecm ki\u1ebfm \u0111\u1ed1i t\u00e1c, v\u00e0 m\u1edf r\u1ed9ng th\u1ecb tr\u01b0\u1eddng m\u1ed9t c\u00e1ch d\u1ec5 d\u00e0ng h\u01a1n.<\/p>\n
V\u00ec v\u1eady, c\u00e1c doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam c\u1ea7n t\u1eadn d\u1ee5ng t\u1ed1i \u0111a l\u1ee3i \u00edch t\u1eeb vi\u1ec7c ki\u1ec3m to\u00e1n v\u00e0 xem n\u00f3 nh\u01b0 m\u1ed9t ph\u1ea7n kh\u00f4ng th\u1ec3 thi\u1ebfu c\u1ee7a qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n
<\/p>\n
D. Ki\u1ec3m to\u00e1n B\u00e1o c\u00e1o T\u00e0i ch\u00ednh d\u00e0nh cho Ch\u1ee7 s\u1edf h\u1eefu v\u00e0 Ban Gi\u00e1m \u0111\u1ed1c t\u1ea1i Vi\u1ec7t Nam<\/strong><\/h2>\nI. Kh\u00e1i ni\u1ec7m<\/strong><\/h3>\n1. \u0110\u1ecbnh ngh\u0129a Ki\u1ec3m to\u00e1n<\/strong><\/h3>\nKi\u1ec3m to\u00e1n l\u00e0 qu\u00e1 tr\u00ecnh \u0111\u00e1nh gi\u00e1 \u0111\u1ed9 ch\u00ednh x\u00e1c v\u00e0 minh b\u1ea1ch c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh doanh nghi\u1ec7p, nh\u1eb1m \u0111\u1ea3m b\u1ea3o r\u1eb1ng b\u00e1o c\u00e1o n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c l\u1eadp theo c\u00e1c ti\u00eau chu\u1ea9n k\u1ebf to\u00e1n v\u00e0 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. Qu\u00e1 tr\u00ecnh n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1edfi m\u1ed9t t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp ho\u1eb7c m\u1ed9t ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ed9c l\u1eadp.<\/p>\n
2. M\u1ee5c \u0111\u00edch c\u1ee7a Ki\u1ec3m to\u00e1n<\/strong><\/p>\nM\u1ee5c \u0111\u00edch ch\u00ednh c\u1ee7a ki\u1ec3m to\u00e1n l\u00e0 \u0111\u00e1nh gi\u00e1 v\u00e0 cung c\u1ea5p \u00fd ki\u1ebfn \u0111\u1ed9c l\u1eadp v\u1ec1 vi\u1ec7c li\u1ec7u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p c\u00f3 ph\u1ea3n \u00e1nh m\u1ed9t c\u00e1ch trung th\u1ef1c v\u00e0 c\u00f4ng b\u1eb1ng t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p hay kh\u00f4ng. Ngo\u00e0i ra, ki\u1ec3m to\u00e1n c\u0169ng gi\u00fap \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 c\u1ee7a h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p.<\/p>\n
3. T\u1ea7m quan tr\u1ecdng c\u1ee7a Ki\u1ec3m to\u00e1n \u0111\u1ed1i v\u1edbi Ch\u1ee7 s\u1edf h\u1eefu v\u00e0 Ban Gi\u00e1m \u0111\u1ed1c<\/strong><\/p>\nKi\u1ec3m to\u00e1n B\u00e1o c\u00e1o T\u00e0i ch\u00ednh mang l\u1ea1i cho Ch\u1ee7 s\u1edf h\u1eefu v\u00e0 Ban Gi\u00e1m \u0111\u1ed1c, ki\u1ec3m to\u00e1n ch\u1ee9a \u0111\u1ef1ng nhi\u1ec1u gi\u00e1 tr\u1ecb:<\/p>\n
\n- Minh b\u1ea1ch v\u00e0 \u0111\u1ed9 tin c\u1eady<\/strong>: Ki\u1ec3m to\u00e1n gi\u00fap t\u1ea1o ra s\u1ef1 minh b\u1ea1ch v\u00e0 \u0111\u1ed9 tin c\u1eady cho b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, l\u00e0m t\u0103ng ni\u1ec1m tin c\u1ee7a c\u00e1c b\u00ean li\u00ean quan nh\u01b0 nh\u00e0 \u0111\u1ea7u t\u01b0, ng\u00e2n h\u00e0ng, \u0111\u1ed1i t\u00e1c kinh doanh, v\u00e0 c\u01a1 quan thu\u1ebf.<\/li>\n
- Qu\u1ea3n l\u00fd r\u1ee7i ro<\/strong>: Qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n gi\u00fap ph\u00e1t hi\u1ec7n c\u00e1c v\u1ea5n \u0111\u1ec1 ti\u1ec1m \u1ea9n trong h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro, gi\u00fap doanh nghi\u1ec7p c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c k\u1ecbp th\u1eddi.<\/li>\n
- C\u1ea3i thi\u1ec7n hi\u1ec7u qu\u1ea3 kinh doanh<\/strong>: D\u1ef1a v\u00e0o k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n, Ban Gi\u00e1m \u0111\u1ed1c c\u00f3 th\u1ec3 nh\u1eadn ra \u0111\u01b0\u1ee3c nh\u1eefng \u0111i\u1ec3m y\u1ebfu, v\u1ea5n \u0111\u1ec1 trong qu\u1ea3n l\u00fd, t\u1eeb \u0111\u00f3 \u0111\u01b0a ra c\u00e1c gi\u1ea3i ph\u00e1p c\u1ea3i thi\u1ec7n, n\u00e2ng cao hi\u1ec7u qu\u1ea3 kinh doanh.<\/li>\n<\/ul>\n
V\u00ec v\u1eady, hi\u1ec3u r\u00f5 v\u1ec1 ki\u1ec3m to\u00e1n v\u00e0 t\u1eadn d\u1ee5ng t\u1ed1i \u0111a l\u1ee3i \u00edch t\u1eeb qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n l\u00e0 v\u00f4 c\u00f9ng quan tr\u1ecdng \u0111\u1ed1i v\u1edbi Ch\u1ee7 s\u1edf h\u1eefu v\u00e0 Ban Gi\u00e1m \u0111\u1ed1c trong vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p.<\/p>\n
II<\/strong>. <\/strong>Vai tr\u00f2 c\u1ee7a Ki\u1ec3m to\u00e1n trong Qu\u1ea3n l\u00fd Doanh nghi\u1ec7p d\u00e0nh cho Ch\u1ee7 s\u1edf h\u1eefu v\u00e0 Ban Gi\u00e1m \u0111\u1ed1c t\u1ea1i Vi\u1ec7t Nam<\/strong><\/h3>\n1. T\u1ea1o ra s\u1ef1 minh b\u1ea1ch v\u00e0 \u0111\u1ed9 tin c\u1eady trong th\u00f4ng tin t\u00e0i ch\u00ednh<\/strong><\/h3>\nKi\u1ec3m to\u00e1n gi\u00fap \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh m\u1ed9t c\u00e1ch trung th\u1ef1c v\u00e0 c\u00f4ng b\u1eb1ng t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. \u0110i\u1ec1u n\u00e0y gi\u00fap t\u0103ng c\u01b0\u1eddng s\u1ef1 minh b\u1ea1ch v\u00e0 \u0111\u1ed9 tin c\u1eady trong th\u00f4ng tin t\u00e0i ch\u00ednh, gi\u00fap Ch\u1ee7 s\u1edf h\u1eefu v\u00e0 Ban Gi\u00e1m \u0111\u1ed1c tin t\u01b0\u1edfng h\u01a1n trong vi\u1ec7c ra quy\u1ebft \u0111\u1ecbnh d\u1ef1a tr\u00ean nh\u1eefng th\u00f4ng tin n\u00e0y.<\/p>\n
2. Ph\u00e1t hi\u1ec7n v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro<\/strong><\/p>\nQu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n gi\u00fap ph\u00e1t hi\u1ec7n c\u00e1c v\u1ea5n \u0111\u1ec1 ti\u1ec1m \u1ea9n trong h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro, gi\u00fap doanh nghi\u1ec7p c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c k\u1ecbp th\u1eddi. \u0110i\u1ec1u n\u00e0y cho ph\u00e9p Ch\u1ee7 s\u1edf h\u1eefu v\u00e0 Ban Gi\u00e1m \u0111\u1ed1c ti\u1ebfp c\u1eadn v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 h\u01a1n.<\/p>\n
3. C\u1ea3i thi\u1ec7n hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd<\/strong><\/p>\nK\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n cung c\u1ea5p cho Ch\u1ee7 s\u1edf h\u1eefu v\u00e0 Ban Gi\u00e1m \u0111\u1ed1c th\u00f4ng tin qu\u00fd gi\u00e1 v\u1ec1 c\u00e1c v\u1ea5n \u0111\u1ec1 trong qu\u1ea3n l\u00fd, t\u1eeb \u0111\u00f3 h\u1ecd c\u00f3 th\u1ec3 \u0111\u01b0a ra c\u00e1c gi\u1ea3i ph\u00e1p c\u1ea3i thi\u1ec7n, n\u00e2ng cao hi\u1ec7u qu\u1ea3 kinh doanh. \u0110i\u1ec1u n\u00e0y gi\u00fap t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh qu\u1ea3n l\u00fd, t\u0103ng c\u01b0\u1eddng hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng v\u00e0 t\u1ea1o ra l\u1ee3i \u00edch c\u1ea1nh tranh cho doanh nghi\u1ec7p.<\/p>\n
4. T\u0103ng c\u01b0\u1eddng ni\u1ec1m tin t\u1eeb c\u00e1c b\u00ean li\u00ean quan<\/strong><\/p>\nQua ki\u1ec3m to\u00e1n, doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u1ea1o d\u1ef1ng ni\u1ec1m tin t\u1eeb c\u00e1c b\u00ean li\u00ean quan nh\u01b0 nh\u00e0 \u0111\u1ea7u t\u01b0, ng\u00e2n h\u00e0ng, \u0111\u1ed1i t\u00e1c kinh doanh, v\u00e0 c\u01a1 quan thu\u1ebf. \u0110i\u1ec1u n\u00e0y gi\u00fap doanh nghi\u1ec7p thu h\u00fat \u0111\u01b0\u1ee3c nhi\u1ec1u ngu\u1ed3n v\u1ed1n h\u01a1n, m\u1edf r\u1ed9ng quan h\u1ec7 \u0111\u1ed1i t\u00e1c v\u00e0 t\u1ea1o ra nhi\u1ec1u c\u01a1 h\u1ed9i kinh doanh h\u01a1n.<\/p>\n
Nh\u01b0 v\u1eady, ki\u1ec3m to\u00e1n \u0111\u00f3ng m\u1ed9t vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c h\u1ed7 tr\u1ee3 qu\u1ea3n l\u00fd doanh nghi\u1ec7p, t\u1eeb vi\u1ec7c t\u1ea1o ra s\u1ef1 minh b\u1ea1ch v\u00e0 \u0111\u1ed9 tin c\u1eady trong th\u00f4ng tin t\u00e0i ch\u00ednh, ph\u00e1t hi\u1ec7n v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro, c\u1ea3i thi\u1ec7n hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd, \u0111\u1ebfn vi\u1ec7c t\u0103ng c\u01b0\u1eddng ni\u1ec1m tin t\u1eeb c\u00e1c b\u00ean li\u00ean quan.<\/p>\n
<\/p>\n
III<\/strong>.\u00a0 <\/strong>Quy tr\u00ecnh Ki\u1ec3m to\u00e1n<\/strong><\/h3>\n\u00a0<\/strong>Quy tr\u00ecnh ki\u1ec3m to\u00e1n th\u01b0\u1eddng g\u1ed3m c\u00e1c b\u01b0\u1edbc sau:<\/p>\n1. Chu\u1ea9n b\u1ecb v\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n<\/strong><\/p>\nTr\u01b0\u1edbc ti\u00ean, ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd ti\u1ebfn h\u00e0nh nghi\u00ean c\u1ee9u v\u1ec1 doanh nghi\u1ec7p, ng\u00e0nh c\u00f4ng nghi\u1ec7p v\u00e0 m\u00f4i tr\u01b0\u1eddng kinh doanh. D\u1ef1a tr\u00ean th\u00f4ng tin thu th\u1eadp \u0111\u01b0\u1ee3c, h\u1ecd s\u1ebd l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n, x\u00e1c \u0111\u1ecbnh c\u00e1c v\u1ea5n \u0111\u1ec1 ti\u1ec1m \u1ea9n c\u00f3 th\u1ec3 t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 x\u00e1c \u0111\u1ecbnh c\u00e1c ph\u1ea1m vi, ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m to\u00e1n c\u1ea7n thi\u1ebft.<\/p>\n
2. Th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n<\/strong><\/p>\nKi\u1ec3m to\u00e1n vi\u00ean s\u1ebd th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c ki\u1ec3m to\u00e1n theo k\u1ebf ho\u1ea1ch \u0111\u00e3 l\u1eadp. C\u00f4ng vi\u1ec7c n\u00e0y c\u00f3 th\u1ec3 bao g\u1ed3m vi\u1ec7c ki\u1ec3m tra c\u00e1c h\u1ed3 s\u01a1, giao d\u1ecbch, quy tr\u00ecnh, h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c c\u1ee7a doanh nghi\u1ec7p. Ki\u1ec3m to\u00e1n vi\u00ean c\u0169ng s\u1ebd th\u1ef1c hi\u1ec7n c\u00e1c cu\u1ed9c ph\u1ecfng v\u1ea5n, h\u1ecdp v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c \u0111\u1ec3 thu th\u1eadp th\u00f4ng tin v\u00e0 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/p>\n
3. Ph\u00e2n t\u00edch v\u00e0 \u0111\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n<\/strong><\/p>\nSau khi th\u1ef1c hi\u1ec7n xong c\u00f4ng vi\u1ec7c ki\u1ec3m to\u00e1n, ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd ph\u00e2n t\u00edch v\u00e0 \u0111\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3. H\u1ecd s\u1ebd x\u00e1c \u0111\u1ecbnh xem li\u1ec7u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 ph\u1ea3n \u00e1nh m\u1ed9t c\u00e1ch trung th\u1ef1c v\u00e0 c\u00f4ng b\u1eb1ng t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p hay kh\u00f4ng, v\u00e0 li\u1ec7u h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro c\u00f3 hi\u1ec7u qu\u1ea3 hay kh\u00f4ng.<\/p>\n
4. L\u1eadp b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n<\/strong><\/p>\nCu\u1ed1i c\u00f9ng, ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd l\u1eadp b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n, trong \u0111\u00f3 n\u00eau r\u00f5 c\u00e1c ph\u00e1t hi\u1ec7n, k\u1ebft lu\u1eadn v\u00e0 khuy\u1ebfn ngh\u1ecb c\u1ee7a h\u1ecd. B\u00e1o c\u00e1o n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn Ch\u1ee7 s\u1edf h\u1eefu v\u00e0 Ban Gi\u00e1m \u0111\u1ed1c, v\u00e0 c\u00f3 th\u1ec3 c\u0169ng \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn c\u00e1c b\u00ean li\u00ean quan kh\u00e1c nh\u01b0 nh\u00e0 \u0111\u1ea7u t\u01b0, ng\u00e2n h\u00e0ng, \u0111\u1ed1i t\u00e1c kinh doanh v\u00e0 c\u01a1 quan thu\u1ebf.<\/p>\n
Nh\u1eefng b\u01b0\u1edbc tr\u00ean t\u1ea1o n\u00ean quy tr\u00ecnh ki\u1ec3m to\u00e1n, gi\u00fap \u0111\u1ea3m b\u1ea3o r\u1eb1ng qu\u00e1 tr\u00ecnh n\u00e0y di\u1ec5n ra m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 v\u00e0 mang l\u1ea1i k\u1ebft qu\u1ea3 ch\u00ednh x\u00e1c nh\u1ea5t. Ch\u1ee7 s\u1edf h\u1eefu v\u00e0 Ban Gi\u00e1m \u0111\u1ed1c n\u00ean hi\u1ec3u r\u00f5 v\u1ec1 quy tr\u00ecnh n\u00e0y \u0111\u1ec3 c\u00f3 th\u1ec3 h\u1ee3p t\u00e1c t\u1ed1t h\u01a1n v\u1edbi ki\u1ec3m to\u00e1n vi\u00ean v\u00e0 t\u1eadn d\u1ee5ng t\u1ed1i \u0111a l\u1ee3i \u00edch t\u1eeb qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n.<\/p>\n
IV<\/strong>. <\/strong>K\u1ebft qu\u1ea3 Ki\u1ec3m to\u00e1n<\/strong><\/h3>\nK\u1ebft qu\u1ea3 c\u1ee7a qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng, gi\u00fap Ch\u1ee7 s\u1edf h\u1eefu v\u00e0 Ban Gi\u00e1m \u0111\u1ed1c hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng \u0111i\u1ec3m ch\u00ednh m\u00e0 k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n th\u01b0\u1eddng bao g\u1ed3m:<\/p>\n
1. \u00dd ki\u1ebfn ki\u1ec3m to\u00e1n<\/strong><\/p>\n\u00dd ki\u1ebfn ki\u1ec3m to\u00e1n l\u00e0 ph\u1ea7n trung t\u00e2m c\u1ee7a k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n, trong \u0111\u00f3 ki\u1ec3m to\u00e1n vi\u00ean \u0111\u01b0a ra \u0111\u00e1nh gi\u00e1 v\u1ec1 m\u1ee9c \u0111\u1ed9 trung th\u1ef1c v\u00e0 c\u00f4ng b\u1eb1ng c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. C\u00f3 th\u1ec3 c\u00f3 nhi\u1ec1u lo\u1ea1i \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n, bao g\u1ed3m \u00fd ki\u1ebfn kh\u00f4ng c\u00f3 \u0111i\u1ec1u ki\u1ec7n (cho th\u1ea5y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u00e0 ph\u1ea3n \u00e1nh \u0111\u00fang t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p), v\u00e0 \u00fd ki\u1ebfn c\u00f3 \u0111i\u1ec1u ki\u1ec7n (cho th\u1ea5y c\u00f3 m\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1 trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ea7n \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft).<\/p>\n
2. Ph\u00e1t hi\u1ec7n v\u00e0 khuy\u1ebfn ngh\u1ecb<\/strong><\/p>\nK\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n th\u01b0\u1eddng bao g\u1ed3m c\u00e1c ph\u00e1t hi\u1ec7n v\u1ec1 c\u00e1c v\u1ea5n \u0111\u1ec1 trong h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, qu\u1ea3n l\u00fd r\u1ee7i ro, ho\u1eb7c c\u00e1c v\u1ea5n \u0111\u1ec1 kh\u00e1c. Ki\u1ec3m to\u00e1n vi\u00ean c\u0169ng s\u1ebd \u0111\u01b0a ra c\u00e1c khuy\u1ebfn ngh\u1ecb v\u1ec1 c\u00e1ch kh\u1eafc ph\u1ee5c nh\u1eefng v\u1ea5n \u0111\u1ec1 n\u00e0y v\u00e0 c\u1ea3i thi\u1ec7n hi\u1ec7u su\u1ea5t ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/p>\n
3. B\u00e1o c\u00e1o v\u1ec1 vi\u1ec7c tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh<\/strong><\/p>\nKi\u1ec3m to\u00e1n vi\u00ean c\u0169ng s\u1ebd \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd, quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan thu\u1ebf, v\u00e0 c\u00e1c chu\u1ea9n m\u1ef1c t\u00e0i ch\u00ednh. H\u1ecd s\u1ebd x\u00e1c \u0111\u1ecbnh xem doanh nghi\u1ec7p c\u00f3 \u0111ang tu\u00e2n th\u1ee7 \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh n\u00e0y hay kh\u00f4ng, v\u00e0 \u0111\u01b0a ra c\u00e1c khuy\u1ebfn ngh\u1ecb v\u1ec1 c\u00e1ch c\u1ea3i thi\u1ec7n n\u1ebfu c\u1ea7n.<\/p>\n
4. \u0110\u00e1nh gi\u00e1 v\u1ec1 hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd<\/strong><\/p>\nD\u1ef1a tr\u00ean k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n, ki\u1ec3m to\u00e1n vi\u00ean c\u0169ng c\u00f3 th\u1ec3 \u0111\u01b0a ra \u0111\u00e1nh gi\u00e1 v\u1ec1 hi\u1ec7u qu\u1ea3 c\u1ee7a qu\u1ea3n l\u00fd doanh nghi\u1ec7p. H\u1ecd c\u00f3 th\u1ec3 ch\u1ec9 ra nh\u1eefng \u0111i\u1ec3m m\u1ea1nh v\u00e0 \u0111i\u1ec3m y\u1ebfu trong qu\u1ea3n l\u00fd, v\u00e0 \u0111\u01b0a ra c\u00e1c khuy\u1ebfn ngh\u1ecb v\u1ec1 c\u00e1ch c\u1ea3i thi\u1ec7n.<\/p>\n
Nh\u01b0 v\u1eady, k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n l\u00e0 m\u1ed9t ngu\u1ed3n th\u00f4ng tin qu\u00fd gi\u00e1, gi\u00fap Ch\u1ee7 s\u1edf h\u1eefu v\u00e0 Ban Gi\u00e1m \u0111\u1ed1c hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p, t\u1eeb \u0111\u00f3 \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh qu\u1ea3n l\u00fd hi\u1ec7u qu\u1ea3 h\u01a1n.<\/p>\n
<\/p>\n
E. Ki\u1ec3m to\u00e1n B\u00e1o c\u00e1o T\u00e0i ch\u00ednh d\u00e0nh cho Ng\u00e2n h\u00e0ng v\u00e0 Nh\u00e0 \u0111\u1ea7u t\u01b0 t\u1ea1i Vi\u1ec7t Nam<\/strong><\/h2>\n <\/p>\n
I. Kh\u00e1i ni\u1ec7m<\/strong><\/h3>\nKi\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 m\u1ed9t qu\u00e1 tr\u00ecnh \u0111\u00e1nh gi\u00e1 \u0111\u1ed9c l\u1eadp v\u1ec1 m\u1ee9c \u0111\u1ed9 trung th\u1ef1c v\u00e0 c\u00f4ng b\u1eb1ng c\u1ee7a th\u00f4ng tin trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t doanh nghi\u1ec7p. Qu\u00e1 tr\u00ecnh n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1edfi m\u1ed9t t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp v\u00e0 chuy\u00ean nghi\u1ec7p.<\/p>\n
1. M\u1ee5c \u0111\u00edch c\u1ee7a Ki\u1ec3m to\u00e1n B\u00e1o c\u00e1o T\u00e0i ch\u00ednh<\/strong><\/p>\nM\u1ee5c \u0111\u00edch ch\u00ednh c\u1ee7a vi\u1ec7c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 \u0111\u1ec3 cung c\u1ea5p s\u1ef1 \u0111\u1ea3m b\u1ea3o cho ng\u01b0\u1eddi d\u00f9ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (nh\u01b0 ng\u00e2n h\u00e0ng, nh\u00e0 \u0111\u1ea7u t\u01b0, c\u1ed5 \u0111\u00f4ng, v\u00e0 c\u00e1c b\u00ean li\u00ean quan kh\u00e1c) r\u1eb1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p ph\u1ea3n \u00e1nh m\u1ed9t c\u00e1ch trung th\u1ef1c v\u00e0 c\u00f4ng b\u1eb1ng t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/p>\n
2. Ki\u1ec3m to\u00e1n B\u00e1o c\u00e1o T\u00e0i ch\u00ednh trong Qu\u1ea3n l\u00fd R\u1ee7i ro<\/strong><\/p>\n\u0110\u1ed1i v\u1edbi ng\u00e2n h\u00e0ng v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0, vi\u1ec7c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng trong vi\u1ec7c qu\u1ea3n l\u00fd r\u1ee7i ro. B\u1eb1ng c\u00e1ch \u0111\u00e1nh gi\u00e1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 th\u1ec3 ph\u00e1t hi\u1ec7n c\u00e1c v\u1ea5n \u0111\u1ec1 ti\u1ec1m \u1ea9n, nh\u01b0 vi\u1ec7c kh\u00f4ng tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh, sai s\u00f3t trong ghi ch\u00e9p k\u1ebf to\u00e1n, ho\u1eb7c c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9.<\/p>\n
Th\u00f4ng qua vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n, ki\u1ec3m to\u00e1n vi\u00ean cung c\u1ea5p th\u00f4ng tin quan tr\u1ecdng gi\u00fap ng\u00e2n h\u00e0ng v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c cung c\u1ea5p t\u00edn d\u1ee5ng, \u0111\u1ea7u t\u01b0, ho\u1eb7c th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c v\u1edbi doanh nghi\u1ec7p. B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u0169ng gi\u00fap h\u1ecd x\u00e1c \u0111\u1ecbnh c\u00e1c bi\u1ec7n ph\u00e1p c\u1ea7n thi\u1ebft \u0111\u1ec3 gi\u1ea3m thi\u1ec3u r\u1ee7i ro v\u00e0 b\u1ea3o v\u1ec7 l\u1ee3i \u00edch c\u1ee7a m\u00ecnh.<\/p>\n
Nh\u01b0 v\u1eady, ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng ch\u1ec9 gi\u00fap t\u0103ng c\u01b0\u1eddng s\u1ef1 tin t\u01b0\u1edfng v\u00e0 minh b\u1ea1ch, m\u00e0 c\u00f2n l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 quan tr\u1ecdng trong vi\u1ec7c qu\u1ea3n l\u00fd r\u1ee7i ro cho ng\u00e2n h\u00e0ng, nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c b\u00ean li\u00ean quan kh\u00e1c.<\/p>\n
II<\/strong>. <\/strong>Ki\u1ec3m to\u00e1n v\u00e0 Qu\u1ea3n l\u00fd R\u1ee7i ro trong B\u00e1o c\u00e1o T\u00e0i ch\u00ednh<\/strong>:<\/strong><\/h3>\nKi\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c qu\u1ea3n l\u00fd r\u1ee7i ro cho ng\u00e2n h\u00e0ng v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1ch m\u00e0 ki\u1ec3m to\u00e1n gi\u00fap qu\u1ea3n l\u00fd r\u1ee7i ro.<\/p>\n
1. Ph\u00e1t hi\u1ec7n Sai s\u00f3t v\u00e0 Gian l\u1eadn<\/strong><\/p>\nKi\u1ec3m to\u00e1n vi\u00ean th\u00f4ng qua qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n c\u00f3 th\u1ec3 ph\u00e1t hi\u1ec7n c\u00e1c sai s\u00f3t k\u1ebf to\u00e1n, gian l\u1eadn ho\u1eb7c c\u00e1c v\u1ea5n \u0111\u1ec1 ti\u1ec1m \u1ea9n kh\u00e1c trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. \u0110i\u1ec1u n\u00e0y gi\u00fap ng\u00e2n h\u00e0ng v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 ph\u00f2ng ng\u1eeba c\u00e1c r\u1ee7i ro ti\u1ec1m \u1ea9n c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 ho\u1eb7c t\u00edn d\u1ee5ng c\u1ee7a h\u1ecd.<\/p>\n
2. \u0110\u00e1nh gi\u00e1 H\u1ec7 th\u1ed1ng Ki\u1ec3m so\u00e1t N\u1ed9i b\u1ed9<\/strong><\/p>\nKi\u1ec3m to\u00e1n vi\u00ean \u0111\u00e1nh gi\u00e1 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p, gi\u00fap x\u00e1c \u0111\u1ecbnh m\u1ee9c \u0111\u1ed9 hi\u1ec7u qu\u1ea3 c\u1ee7a c\u00e1c bi\u1ec7n ph\u00e1p ki\u1ec3m so\u00e1t v\u00e0 x\u00e1c \u0111\u1ecbnh c\u00e1c \u0111i\u1ec3m y\u1ebfu ti\u1ec1m \u1ea9n c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn r\u1ee7i ro. K\u1ebft qu\u1ea3 c\u1ee7a ph\u1ea7n \u0111\u00e1nh gi\u00e1 n\u00e0y gi\u00fap ng\u00e2n h\u00e0ng v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 r\u1ee7i ro m\u00e0 h\u1ecd c\u00f3 th\u1ec3 ph\u1ea3i \u0111\u1ed1i m\u1eb7t khi \u0111\u1ea7u t\u01b0 ho\u1eb7c cho vay cho doanh nghi\u1ec7p.<\/p>\n
3. X\u00e1c nh\u1eadn \u0110\u1ed9 tin c\u1eady c\u1ee7a B\u00e1o c\u00e1o T\u00e0i ch\u00ednh<\/strong><\/p>\nKhi ki\u1ec3m to\u00e1n vi\u00ean cung c\u1ea5p \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n kh\u00f4ng c\u00f3 \u0111i\u1ec1u ki\u1ec7n, \u0111\u00f3 l\u00e0 m\u1ed9t d\u1ea5u hi\u1ec7u cho th\u1ea5y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 \u0111\u1ed9 tin c\u1eady cao, t\u1ee9c l\u00e0 ph\u1ea3n \u00e1nh m\u1ed9t c\u00e1ch trung th\u1ef1c v\u00e0 c\u00f4ng b\u1eb1ng t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. \u0110i\u1ec1u n\u00e0y gi\u00fap gi\u1ea3m r\u1ee7i ro li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh d\u1ef1a tr\u00ean th\u00f4ng tin kh\u00f4ng ch\u00ednh x\u00e1c.<\/p>\n
4. Cung c\u1ea5p G\u1ee3i \u00fd \u0111\u1ec3 C\u1ea3i thi\u1ec7n<\/strong><\/p>\nKi\u1ec3m to\u00e1n vi\u00ean th\u01b0\u1eddng \u0111\u01b0a ra c\u00e1c khuy\u1ebfn ngh\u1ecb v\u1ec1 c\u00e1ch c\u1ea3i thi\u1ec7n h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro. Nh\u1eefng g\u1ee3i \u00fd n\u00e0y gi\u00fap doanh nghi\u1ec7p n\u00e2ng cao hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng, gi\u1ea3m r\u1ee7i ro v\u00e0 t\u1ea1o ni\u1ec1m tin cho ng\u00e2n h\u00e0ng v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0.<\/p>\n
Nh\u01b0 v\u1eady, ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c qu\u1ea3n l\u00fd r\u1ee7i ro cho ng\u00e2n h\u00e0ng v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0. B\u1eb1ng c\u00e1ch \u0111\u00e1nh gi\u00e1 \u0111\u1ed9 tin c\u1eady c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, ph\u00e1t hi\u1ec7n v\u00e0 khuy\u1ebfn ngh\u1ecb c\u00e1ch kh\u1eafc ph\u1ee5c c\u00e1c v\u1ea5n \u0111\u1ec1, ki\u1ec3m to\u00e1n t\u00e0i ch\u00ednh gi\u00fap c\u00e1c b\u00ean li\u00ean quan \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 ho\u1eb7c cung c\u1ea5p t\u00edn d\u1ee5ng m\u1ed9t c\u00e1ch an to\u00e0n v\u00e0 hi\u1ec7u qu\u1ea3 h\u01a1n.<\/p>\n
III<\/strong>.\u00a0 <\/strong>C\u00e1ch th\u1ef1c hi\u1ec7n<\/strong>:<\/strong><\/h3>\n\u00a0<\/strong>Qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u01b0\u1eddng bao g\u1ed3m c\u00e1c b\u01b0\u1edbc sau:<\/p>\n1. L\u1eadp K\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n<\/strong><\/p>\nB\u01b0\u1edbc \u0111\u1ea7u ti\u00ean trong qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n l\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch cho vi\u1ec7c ki\u1ec3m to\u00e1n. Trong giai \u0111o\u1ea1n n\u00e0y, ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd x\u00e1c \u0111\u1ecbnh m\u1ee5c ti\u00eau ki\u1ec3m to\u00e1n, ph\u1ea1m vi ki\u1ec3m to\u00e1n, v\u00e0 ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m to\u00e1n s\u1ebd \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng. Ki\u1ec3m to\u00e1n vi\u00ean c\u0169ng s\u1ebd xem x\u00e9t c\u00e1c r\u1ee7i ro ki\u1ec3m to\u00e1n ti\u1ec1m \u1ea9n v\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch \u0111\u1ec3 gi\u1ea3m b\u1edbt nh\u1eefng r\u1ee7i ro \u0111\u00f3.<\/p>\n
2. \u0110\u00e1nh gi\u00e1 H\u1ec7 th\u1ed1ng Ki\u1ec3m so\u00e1t N\u1ed9i b\u1ed9<\/strong><\/p>\nKi\u1ec3m to\u00e1n vi\u00ean s\u1ebd \u0111\u00e1nh gi\u00e1 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ee9c \u0111\u1ed9 tin c\u1eady c\u1ee7a h\u1ec7 th\u1ed1ng n\u00e0y. H\u1ecd s\u1ebd xem x\u00e9t c\u00e1c quy tr\u00ecnh v\u00e0 ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n, c\u0169ng nh\u01b0 c\u00e1ch m\u00e0 c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ghi ch\u00e9p v\u00e0 b\u00e1o c\u00e1o.<\/p>\n
3. Th\u1ef1c hi\u1ec7n Ki\u1ec3m to\u00e1n T\u00e0i li\u1ec7u<\/strong><\/p>\nKi\u1ec3m to\u00e1n vi\u00ean s\u1ebd xem x\u00e9t c\u00e1c h\u1ed3 s\u01a1 v\u00e0 t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 bao g\u1ed3m vi\u1ec7c xem x\u00e9t h\u00f3a \u0111\u01a1n, bi\u00ean lai, h\u1ee3p \u0111\u1ed3ng, v\u00e0 c\u00e1c t\u00e0i li\u1ec7u kh\u00e1c \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh xem c\u00e1c giao d\u1ecbch \u0111\u00e3 \u0111\u01b0\u1ee3c ghi ch\u00e9p m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 \u0111\u1ea7y \u0111\u1ee7.<\/p>\n
4. Th\u1ef1c hi\u1ec7n Ki\u1ec3m to\u00e1n M\u1eabu<\/strong><\/p>\nKi\u1ec3m to\u00e1n vi\u00ean th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n m\u1eabu, t\u1ee9c l\u00e0 ki\u1ec3m tra m\u1ed9t l\u01b0\u1ee3ng nh\u1ecf c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh xem ch\u00fang c\u00f3 tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u00e0 ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n hay kh\u00f4ng. \u0110\u00e2y l\u00e0 m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 \u0111\u1ec3 ph\u00e1t hi\u1ec7n c\u00e1c sai s\u00f3t ho\u1eb7c gian l\u1eadn m\u00e0 kh\u00f4ng c\u1ea7n ph\u1ea3i ki\u1ec3m tra t\u1ea5t c\u1ea3 c\u00e1c giao d\u1ecbch.<\/p>\n
5. L\u1eadp B\u00e1o c\u00e1o Ki\u1ec3m to\u00e1n<\/strong><\/p>\n
Quy \u0111\u1ecbnh v\u1ec1 ki\u1ec3m to\u00e1n t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh b\u1edfi m\u1ed9t s\u1ed1 v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt quan tr\u1ecdng. Tr\u01b0\u1edbc h\u1ebft, Lu\u1eadt K\u1ebf to\u00e1n 2015 (s\u1eeda \u0111\u1ed5i) quy \u0111\u1ecbnh r\u00f5 r\u00e0ng v\u1ec1 vi\u1ec7c l\u1eadp v\u00e0 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Theo \u0111\u00f3, t\u1ea5t c\u1ea3 c\u00e1c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam, bao g\u1ed3m c\u1ea3 doanh nghi\u1ec7p FDI, \u0111\u1ec1u ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m v\u00e0 c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p b\u00e1o c\u00e1o n\u00e0y cho c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng.<\/p>\n
Ngo\u00e0i ra, Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2011 (s\u1eeda \u0111\u1ed5i) chi ti\u1ebft h\u00f3a quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean, c\u0169ng nh\u01b0 vi\u1ec7c c\u00f4ng b\u1ed1 k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n. Lu\u1eadt n\u00e0y c\u0169ng y\u00eau c\u1ea7u c\u00e1c doanh nghi\u1ec7p ph\u1ea3i s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 c\u1ee7a m\u1ed9t c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec3 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m c\u1ee7a m\u00ecnh.<\/p>\n
2. Ti\u00eau chu\u1ea9n Ki\u1ec3m to\u00e1n<\/strong><\/p>\n Ti\u00eau chu\u1ea9n Ki\u1ec3m to\u00e1n t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng d\u1ef1a tr\u00ean Ti\u00eau chu\u1ea9n Ki\u1ec3m to\u00e1n Qu\u1ed1c t\u1ebf (ISA) do Hi\u1ec7p h\u1ed9i K\u1ebf to\u00e1n v\u00e0 Ki\u1ec3m to\u00e1n vi\u00ean Qu\u1ed1c t\u1ebf (IFAC) ban h\u00e0nh. Nh\u1eefng ti\u00eau chu\u1ea9n n\u00e0y cung c\u1ea5p h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u1ec1 c\u00e1ch ti\u1ebfn h\u00e0nh ki\u1ec3m to\u00e1n, t\u1eeb vi\u1ec7c l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n, th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n, \u0111\u1ebfn vi\u1ec7c \u0111\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3 v\u00e0 l\u1eadp b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n.<\/p>\n 3. \u0110\u1ea3m b\u1ea3o Tu\u00e2n th\u1ee7<\/strong><\/p>\n C\u00e1c doanh nghi\u1ec7p FDI t\u1ea1i Vi\u1ec7t Nam c\u1ea7n ch\u00fa \u00fd r\u1eb1ng vi\u1ec7c kh\u00f4ng tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 ki\u1ec3m to\u00e1n c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn c\u00e1c h\u1eadu qu\u1ea3 nghi\u00eam tr\u1ecdng, bao g\u1ed3m c\u1ea3 vi\u1ec7c b\u1ecb ph\u1ea1t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Ch\u00ednh v\u00ec v\u1eady, vi\u1ec7c s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 c\u1ee7a m\u1ed9t c\u00f4ng ty ki\u1ec3m to\u00e1n uy t\u00edn v\u00e0 chuy\u00ean nghi\u1ec7p l\u00e0 m\u1ed9t b\u01b0\u1edbc quan tr\u1ecdng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 t\u0103ng c\u01b0\u1eddng minh b\u1ea1ch t\u00e0i ch\u00ednh.<\/p>\n 1. Quy tr\u00ecnh Ki\u1ec3m to\u00e1n<\/strong><\/p>\n Quy tr\u00ecnh ki\u1ec3m to\u00e1n t\u1ea1i Vi\u1ec7t Nam th\u01b0\u1eddng bao g\u1ed3m c\u00e1c giai \u0111o\u1ea1n sau:<\/p>\n 2. Quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt<\/strong><\/p>\n Theo Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2011 (s\u1eeda \u0111\u1ed5i), qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n m\u1ed9t c\u00e1ch \u0111\u1ed9c l\u1eadp, kh\u00e1ch quan v\u00e0 tu\u00e2n theo c\u00e1c quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p.<\/p>\n \u0110\u1ed3ng th\u1eddi, ki\u1ec3m to\u00e1n vi\u00ean c\u1ea7n tu\u00e2n th\u1ee7 c\u00e1c Ti\u00eau chu\u1ea9n ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ban h\u00e0nh b\u1edfi Hi\u1ec7p h\u1ed9i K\u1ebf to\u00e1n v\u00e0 Ki\u1ec3m to\u00e1n vi\u00ean Vi\u1ec7t Nam, v\u00e0 c\u1ea7n \u0111\u1ea3m b\u1ea3o r\u1eb1ng b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c l\u1eadp m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c, minh b\u1ea1ch v\u00e0 theo \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh v\u1ec1 k\u1ef3 b\u00e1o c\u00e1o.<\/p>\n 3. S\u1ef1 c\u1ea7n thi\u1ebft c\u1ee7a Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp<\/strong><\/p>\n Vi\u1ec7c s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 c\u1ee7a m\u1ed9t c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp l\u00e0 c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh kh\u00e1ch quan v\u00e0 \u0111\u1ed9 tin c\u1eady c\u1ee7a qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n. C\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh nghi\u00eam ng\u1eb7t v\u1ec1 \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5, t\u1eeb \u0111\u00f3 gi\u00fap t\u0103ng c\u01b0\u1eddng ni\u1ec1m tin c\u1ee7a c\u00e1c b\u00ean li\u00ean quan \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p FDI.<\/p>\n 1. \u0110\u1ea3m b\u1ea3o Minh b\u1ea1ch v\u00e0 \u0110\u00fang lu\u1eadt<\/strong><\/p>\n M\u1ed9t trong nh\u1eefng l\u1ee3i \u00edch quan tr\u1ecdng nh\u1ea5t c\u1ee7a ki\u1ec3m to\u00e1n l\u00e0 vi\u1ec7c \u0111\u1ea3m b\u1ea3o minh b\u1ea1ch v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt. C\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n s\u1ebd gi\u00fap doanh nghi\u1ec7p FDI ch\u1ee9ng minh s\u1ef1 tu\u00e2n th\u1ee7 c\u1ee7a m\u00ecnh \u0111\u1ed1i v\u1edbi c\u00e1c quy \u0111\u1ecbnh k\u1ebf to\u00e1n v\u00e0 thu\u1ebf hi\u1ec7n h\u00e0nh t\u1ea1i Vi\u1ec7t Nam.<\/p>\n 2. T\u0103ng c\u01b0\u1eddng Ni\u1ec1m tin<\/strong><\/p>\n B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp gi\u00fap t\u0103ng c\u01b0\u1eddng ni\u1ec1m tin c\u1ee7a c\u00e1c b\u00ean li\u00ean quan, bao g\u1ed3m c\u1ea3 nh\u00e0 \u0111\u1ea7u t\u01b0, ng\u00e2n h\u00e0ng, kh\u00e1ch h\u00e0ng v\u00e0 \u0111\u1ed1i t\u00e1c kinh doanh. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 g\u00f3p ph\u1ea7n c\u1ea3i thi\u1ec7n m\u1ed1i quan h\u1ec7 kinh doanh, thu h\u00fat \u0111\u1ea7u t\u01b0 v\u00e0 m\u1edf r\u1ed9ng th\u1ecb tr\u01b0\u1eddng.<\/p>\n 3. Ph\u00e1t hi\u1ec7n v\u00e0 Ki\u1ec3m so\u00e1t R\u1ee7i ro<\/strong><\/p>\n Qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n gi\u00fap ph\u00e1t hi\u1ec7n c\u00e1c r\u1ee7i ro t\u00e0i ch\u00ednh v\u00e0 qu\u1ea3n l\u00fd, t\u1eeb \u0111\u00f3 gi\u00fap doanh nghi\u1ec7p FDI \u0111\u01b0a ra c\u00e1c bi\u1ec7n ph\u00e1p ki\u1ec3m so\u00e1t v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3.<\/p>\n 4. C\u1ea3i thi\u1ec7n Hi\u1ec7u su\u1ea5t<\/strong><\/p>\n C\u00e1c ph\u00e1t hi\u1ec7n v\u00e0 khuy\u1ebfn ngh\u1ecb t\u1eeb qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n c\u00f3 th\u1ec3 gi\u00fap doanh nghi\u1ec7p FDI c\u1ea3i thi\u1ec7n hi\u1ec7u su\u1ea5t ho\u1ea1t \u0111\u1ed9ng v\u00e0 quy tr\u00ecnh k\u1ebf to\u00e1n c\u1ee7a m\u00ecnh. \u0110i\u1ec1u n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap t\u0103ng c\u01b0\u1eddng hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd, m\u00e0 c\u00f2n gi\u00fap ti\u1ebft ki\u1ec7m chi ph\u00ed v\u00e0 t\u1ed1i \u01b0u h\u00f3a l\u1ee3i nhu\u1eadn.<\/p>\n 5. \u0110\u00e1p \u1ee9ng Y\u00eau c\u1ea7u c\u1ee7a Nh\u00e0 \u0111\u1ea7u t\u01b0<\/strong><\/p>\n Nhi\u1ec1u nh\u00e0 \u0111\u1ea7u t\u01b0, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, y\u00eau c\u1ea7u c\u00e1c doanh nghi\u1ec7p FDI ph\u1ea3i c\u00f3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp. Vi\u1ec7c \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap t\u0103ng c\u01b0\u1eddng ni\u1ec1m tin c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0, m\u00e0 c\u00f2n m\u1edf r\u1ed9ng c\u01a1 h\u1ed9i \u0111\u1ea7u t\u01b0 cho doanh nghi\u1ec7p.<\/p>\n <\/p>\n Ki\u1ec3m to\u00e1n l\u00e0 m\u1ed9t quy tr\u00ecnh \u0111\u00e1nh gi\u00e1 t\u1ed5 ch\u1ee9c ho\u1eb7c m\u1ed9t h\u1ec7 th\u1ed1ng v\u1edbi m\u1ee5c \u0111\u00edch x\u00e1c \u0111\u1ecbnh xem li\u1ec7u c\u00e1c quy tr\u00ecnh, h\u1ec7 th\u1ed1ng v\u00e0 c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng c\u00f3 \u0111ang tu\u00e2n th\u1ee7 c\u00e1c y\u00eau c\u1ea7u v\u00e0 quy \u0111\u1ecbnh \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u1eb7t ra hay kh\u00f4ng.<\/p>\n 1. Kh\u00e1i ni\u1ec7m v\u1ec1 ki\u1ec3m to\u00e1n<\/strong><\/p>\n Trong khu\u00f4n kh\u1ed5 c\u1ee7a m\u1ed9t C\u00f4ng ty C\u1ed5 ph\u1ea7n, ki\u1ec3m to\u00e1n th\u01b0\u1eddng bao g\u1ed3m vi\u1ec7c ki\u1ec3m tra v\u00e0 \u0111\u00e1nh gi\u00e1 c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng ch\u00fang tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u00e0 ti\u00eau chu\u1ea9n k\u1ebf to\u00e1n.<\/p>\n Ki\u1ec3m to\u00e1n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1edfi c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean n\u1ed9i b\u1ed9 (ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9) ho\u1eb7c b\u1edfi c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean ngo\u00e0i l\u1ec7 (ki\u1ec3m to\u00e1n ngo\u1ea1i vi), nh\u01b0 c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/p>\n 2. Ki\u1ec3m to\u00e1n cho C\u00f4ng ty C\u1ed5 ph\u1ea7n t\u1ea1i Vi\u1ec7t Nam<\/strong><\/p>\n T\u1ea1i Vi\u1ec7t Nam, theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, c\u00e1c C\u00f4ng ty C\u1ed5 ph\u1ea7n ph\u1ea3i ti\u1ebfn h\u00e0nh ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m b\u1edfi m\u1ed9t \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp. C\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp s\u1ebd ki\u1ec3m tra, \u0111\u00e1nh gi\u00e1 v\u00e0 \u0111\u01b0a ra \u00fd ki\u1ebfn v\u1ec1 m\u1ee9c \u0111\u1ed9 ch\u00ednh x\u00e1c c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n Ngo\u00e0i ra, ki\u1ec3m to\u00e1n c\u00f2n gi\u00fap c\u00e1c C\u00f4ng ty C\u1ed5 ph\u1ea7n t\u1ea1i Vi\u1ec7t Nam \u0111\u1ea3m b\u1ea3o r\u1eb1ng h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 \u0111ang ho\u1ea1t \u0111\u1ed9ng hi\u1ec7u qu\u1ea3, gi\u1ea3m thi\u1ec3u r\u1ee7i ro v\u00e0 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/p>\n Ki\u1ec3m to\u00e1n c\u0169ng cung c\u1ea5p th\u00f4ng tin c\u1ea7n thi\u1ebft cho c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0, c\u1ed5 \u0111\u00f4ng, ban qu\u1ea3n l\u00fd c\u00f4ng ty v\u00e0 c\u00e1c b\u00ean li\u00ean quan kh\u00e1c \u0111\u1ec3 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh kinh doanh.<\/p>\n Lu\u00f4n ch\u00fa \u00fd r\u1eb1ng, Quy tr\u00ecnh ki\u1ec3m to\u00e1n c\u00f3 th\u1ec3 thay \u0111\u1ed5i t\u00f9y thu\u1ed9c v\u00e0o m\u1ee5c \u0111\u00edch c\u1ee5 th\u1ec3 c\u1ee7a vi\u1ec7c ki\u1ec3m to\u00e1n v\u00e0 y\u00eau c\u1ea7u c\u1ee7a t\u1eebng C\u00f4ng ty C\u1ed5 ph\u1ea7n.<\/p>\n Quy tr\u00ecnh ki\u1ec3m to\u00e1n cho m\u1ed9t C\u00f4ng ty C\u1ed5 ph\u1ea7n t\u1ea1i Vi\u1ec7t Nam bao g\u1ed3m c\u00e1c b\u01b0\u1edbc sau:<\/p>\n 1. L\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n<\/strong><\/p>\n Tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n, ki\u1ec3m to\u00e1n vi\u00ean c\u1ea7n ph\u1ea3i hi\u1ec3u r\u00f5 v\u1ec1 C\u00f4ng ty C\u1ed5 ph\u1ea7n m\u00e0 h\u1ecd s\u1ebd ki\u1ec3m to\u00e1n, bao g\u1ed3m c\u1ea5u tr\u00fac t\u1ed5 ch\u1ee9c, l\u0129nh v\u1ef1c kinh doanh, v\u00e0 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9. Ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd x\u00e1c \u0111\u1ecbnh m\u1ee5c ti\u00eau, ph\u1ea1m vi, ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m to\u00e1n, v\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch chi ti\u1ebft cho vi\u1ec7c ki\u1ec3m to\u00e1n.<\/p>\n 2. Th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n<\/strong><\/p>\n Ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd ti\u1ebfn h\u00e0nh ki\u1ec3m tra c\u00e1c h\u1ed3 s\u01a1, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, v\u00e0 c\u00e1c h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 theo k\u1ebf ho\u1ea1ch \u0111\u00e3 l\u1eadp. H\u1ecd s\u1ebd ki\u1ec3m tra xem li\u1ec7u c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 \u0111\u01b0\u1ee3c l\u1eadp theo c\u00e1c quy \u0111\u1ecbnh v\u00e0 ti\u00eau chu\u1ea9n k\u1ebf to\u00e1n kh\u00f4ng, v\u00e0 li\u1ec7u h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u00f3 ho\u1ea1t \u0111\u1ed9ng hi\u1ec7u qu\u1ea3 kh\u00f4ng.<\/p>\n 3. \u0110\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n<\/strong><\/p>\n Sau khi ki\u1ec3m to\u00e1n, ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd \u0111\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n, so s\u00e1nh v\u1edbi c\u00e1c ti\u00eau chu\u1ea9n \u0111\u00e3 \u0111\u1eb7t ra, v\u00e0 x\u00e1c \u0111\u1ecbnh c\u00e1c v\u1ea5n \u0111\u1ec1 c\u1ea7n \u0111\u01b0\u1ee3c c\u1ea3i thi\u1ec7n. H\u1ecd c\u0169ng s\u1ebd \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 r\u1ee7i ro t\u00e0i ch\u00ednh v\u00e0 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a C\u00f4ng ty C\u1ed5 ph\u1ea7n.<\/p>\n 4. L\u1eadp b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n<\/strong><\/p>\n Sau c\u00f9ng, ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd l\u1eadp b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n, \u0111\u01b0a ra \u00fd ki\u1ebfn c\u1ee7a h\u1ecd v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a C\u00f4ng ty C\u1ed5 ph\u1ea7n. B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n s\u1ebd \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn Ban qu\u1ea3n l\u00fd c\u1ee7a C\u00f4ng ty C\u1ed5 ph\u1ea7n, v\u00e0 c\u0169ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn c\u00e1c c\u1ed5 \u0111\u00f4ng v\u00e0 b\u00ean li\u00ean quan kh\u00e1c.<\/p>\n 1. \u0110\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 minh b\u1ea1ch<\/strong><\/p>\n Ki\u1ec3m to\u00e1n gi\u00fap \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 minh b\u1ea1ch c\u1ee7a c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd ki\u1ec3m tra li\u1ec7u c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 \u0111\u01b0\u1ee3c l\u1eadp ra m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c, tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u00e0 ti\u00eau chu\u1ea9n k\u1ebf to\u00e1n hay kh\u00f4ng. B\u1eb1ng c\u00e1ch n\u00e0y, ki\u1ec3m to\u00e1n gi\u00fap t\u0103ng c\u01b0\u1eddng ni\u1ec1m tin c\u1ee7a c\u00e1c c\u1ed5 \u0111\u00f4ng, nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c b\u00ean li\u00ean quan kh\u00e1c v\u00e0o t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a th\u00f4ng tin t\u00e0i ch\u00ednh m\u00e0 C\u00f4ng ty C\u1ed5 ph\u1ea7n cung c\u1ea5p.<\/p>\n 2. Ki\u1ec3m so\u00e1t r\u1ee7i ro v\u00e0 n\u00e2ng cao hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng<\/strong><\/p>\n Ki\u1ec3m to\u00e1n gi\u00fap C\u00f4ng ty C\u1ed5 ph\u1ea7n ki\u1ec3m so\u00e1t r\u1ee7i ro v\u00e0 n\u00e2ng cao hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng. Ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd \u0111\u00e1nh gi\u00e1 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a C\u00f4ng ty C\u1ed5 ph\u1ea7n, x\u00e1c \u0111\u1ecbnh c\u00e1c \u0111i\u1ec3m y\u1ebfu v\u00e0 \u0111\u1ec1 xu\u1ea5t c\u00e1c bi\u1ec7n ph\u00e1p c\u1ea3i thi\u1ec7n. B\u1eb1ng c\u00e1ch n\u00e0y, ki\u1ec3m to\u00e1n gi\u00fap C\u00f4ng ty C\u1ed5 ph\u1ea7n gi\u1ea3m thi\u1ec3u r\u1ee7i ro v\u00e0 ho\u1ea1t \u0111\u1ed9ng m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 h\u01a1n.<\/p>\n 3. Tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt<\/strong><\/p>\n Ki\u1ec3m to\u00e1n gi\u00fap \u0111\u1ea3m b\u1ea3o r\u1eb1ng C\u00f4ng ty C\u1ed5 ph\u1ea7n tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. Ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd ki\u1ec3m tra xem li\u1ec7u C\u00f4ng ty C\u1ed5 ph\u1ea7n c\u00f3 tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 k\u1ebf to\u00e1n, thu\u1ebf, v\u00e0 c\u00e1c quy \u0111\u1ecbnh kh\u00e1c li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh hay kh\u00f4ng. B\u1eb1ng c\u00e1ch n\u00e0y, ki\u1ec3m to\u00e1n gi\u00fap C\u00f4ng ty C\u1ed5 ph\u1ea7n tr\u00e1nh c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 t\u0103ng c\u01b0\u1eddng uy t\u00edn c\u1ee7a C\u00f4ng ty C\u1ed5 ph\u1ea7n trong m\u1eaft c\u00f4ng ch\u00fang.<\/p>\n 4. H\u1ed7 tr\u1ee3 quy\u1ebft \u0111\u1ecbnh kinh doanh<\/strong><\/p>\n B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n cung c\u1ea5p th\u00f4ng tin quan tr\u1ecdng gi\u00fap Ban qu\u1ea3n l\u00fd C\u00f4ng ty C\u1ed5 ph\u1ea7n v\u00e0 c\u00e1c c\u1ed5 \u0111\u00f4ng \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh kinh doanh d\u1ef1a tr\u00ean c\u01a1 s\u1edf th\u00f4ng tin r\u00f5 r\u00e0ng v\u00e0 ch\u00ednh x\u00e1c. B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u0169ng gi\u00fap nh\u1eefng ng\u01b0\u1eddi \u0111ang c\u00e2n nh\u1eafc \u0111\u1ea7u t\u01b0 v\u00e0o C\u00f4ng ty C\u1ed5 ph\u1ea7n c\u00f3 c\u00e1i nh\u00ecn r\u00f5 r\u00e0ng v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a C\u00f4ng ty C\u1ed5 ph\u1ea7n.<\/p>\n Nh\u01b0 v\u1eady, ki\u1ec3m to\u00e1n \u0111\u00f3ng m\u1ed9t vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c t\u1ea1o d\u1ef1ng ni\u1ec1m tin v\u00e0 t\u0103ng c\u01b0\u1eddng hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a C\u00f4ng ty C\u1ed5 ph\u1ea7n t\u1ea1i Vi\u1ec7t Nam.<\/p>\n K\u1ebft qu\u1ea3 c\u1ee7a vi\u1ec7c ki\u1ec3m to\u00e1n m\u1ed9t C\u00f4ng ty C\u1ed5 ph\u1ea7n t\u1ea1i Vi\u1ec7t Nam th\u01b0\u1eddng \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n. B\u00e1o c\u00e1o n\u00e0y g\u1ed3m c\u00f3:<\/p>\n 1. \u00dd ki\u1ebfn ki\u1ec3m to\u00e1n<\/strong><\/p>\n \u0110\u00e2y l\u00e0 ph\u1ea7n quan tr\u1ecdng nh\u1ea5t c\u1ee7a b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n, n\u01a1i ki\u1ec3m to\u00e1n vi\u00ean \u0111\u01b0a ra \u00fd ki\u1ebfn c\u1ee7a m\u00ecnh v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty C\u1ed5 ph\u1ea7n. \u00dd ki\u1ebfn ki\u1ec3m to\u00e1n th\u01b0\u1eddng r\u01a1i v\u00e0o m\u1ed9t trong b\u1ed1n lo\u1ea1i sau:<\/p>\n 2. \u0110\u00e1nh gi\u00e1 v\u1ec1 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9<\/strong><\/p>\n Ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 c\u1ee7a h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a C\u00f4ng ty C\u1ed5 ph\u1ea7n, v\u00e0 \u0111\u01b0a ra c\u00e1c g\u1ee3i \u00fd v\u1ec1 c\u00e1ch c\u1ea3i thi\u1ec7n h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 n\u1ebfu c\u1ea7n.<\/p>\n 3. Ph\u00e1t hi\u1ec7n v\u1ea5n \u0111\u1ec1 v\u00e0 \u0111\u1ec1 xu\u1ea5t gi\u1ea3i ph\u00e1p<\/strong><\/p>\n N\u1ebfu trong qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n, ki\u1ec3m to\u00e1n vi\u00ean ph\u00e1t hi\u1ec7n ra b\u1ea5t k\u1ef3 v\u1ea5n \u0111\u1ec1 g\u00ec v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ho\u1eb7c h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, h\u1ecd s\u1ebd ghi ch\u00fa l\u1ea1i trong b\u00e1o c\u00e1o v\u00e0 \u0111\u1ec1 xu\u1ea5t c\u00e1c gi\u1ea3i ph\u00e1p \u0111\u1ec3 gi\u1ea3i quy\u1ebft v\u1ea5n \u0111\u1ec1 \u0111\u00f3.<\/p>\n 4. M\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt<\/strong><\/p>\n Ki\u1ec3m to\u00e1n vi\u00ean c\u0169ng s\u1ebd \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 c\u1ee7a C\u00f4ng ty C\u1ed5 ph\u1ea7n \u0111\u1ed1i v\u1edbi c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt li\u00ean quan, nh\u01b0 quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf v\u00e0 quy \u0111\u1ecbnh v\u1ec1 k\u1ebf to\u00e1n.<\/p>\n T\u00f3m l\u1ea1i, k\u1ebft qu\u1ea3 c\u1ee7a vi\u1ec7c ki\u1ec3m to\u00e1n m\u1ed9t C\u00f4ng ty C\u1ed5 ph\u1ea7n t\u1ea1i Vi\u1ec7t Nam s\u1ebd cung c\u1ea5p th\u00f4ng tin quan tr\u1ecdng v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty, hi\u1ec7u qu\u1ea3 c\u1ee7a h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, v\u00e0 c\u00e1c v\u1ea5n \u0111\u1ec1 c\u1ea7n \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft.<\/p>\n <\/p>\n Ki\u1ec3m to\u00e1n l\u00e0 qu\u00e1 tr\u00ecnh \u0111\u00e1nh gi\u00e1 \u0111\u1ed9 ch\u00ednh x\u00e1c v\u00e0 \u0111\u00e1ng tin c\u1eady c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t c\u00f4ng ty. \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i Doanh nghi\u1ec7p FDI (\u0110\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp n\u01b0\u1edbc ngo\u00e0i) t\u1ea1i Vi\u1ec7t Nam, vi\u1ec7c ki\u1ec3m to\u00e1n \u0111\u00f3ng m\u1ed9t vai tr\u00f2 quan tr\u1ecdng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a h\u1ecd tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u00e0 ti\u00eau chu\u1ea9n k\u1ebf to\u00e1n c\u1ee7a Vi\u1ec7t Nam.<\/p>\n 1. M\u1ee5c ti\u00eau c\u1ee7a Ki\u1ec3m to\u00e1n<\/strong><\/p>\n M\u1ee5c ti\u00eau ch\u00ednh c\u1ee7a ki\u1ec3m to\u00e1n l\u00e0 cung c\u1ea5p \u00fd ki\u1ebfn \u0111\u1ed9c l\u1eadp v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, gi\u00fap t\u0103ng c\u01b0\u1eddng l\u00f2ng tin c\u1ee7a c\u00e1c b\u00ean li\u00ean quan nh\u01b0 ch\u1ee7 s\u1edf h\u1eefu, nh\u00e0 \u0111\u1ea7u t\u01b0, ng\u00e2n h\u00e0ng, v\u00e0 c\u00e1c b\u00ean li\u00ean quan kh\u00e1c.<\/p>\n 2. Quy tr\u00ecnh Ki\u1ec3m to\u00e1n<\/strong><\/p>\n Qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n th\u01b0\u1eddng bao g\u1ed3m c\u00e1c b\u01b0\u1edbc sau:<\/p>\n 3. T\u1ea7m quan tr\u1ecdng c\u1ee7a Ki\u1ec3m to\u00e1n<\/strong><\/p>\n \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i FDI t\u1ea1i Vi\u1ec7t Nam, vi\u1ec7c ki\u1ec3m to\u00e1n kh\u00f4ng ch\u1ec9 gi\u00fap h\u1ecd \u0111\u1ea3m b\u1ea3o vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, m\u00e0 c\u00f2n gi\u00fap h\u1ecd n\u00e2ng cao hi\u1ec7u su\u1ea5t ho\u1ea1t \u0111\u1ed9ng, t\u1ed1i \u01b0u h\u00f3a qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh, v\u00e0 t\u1ea1o d\u1ef1ng ni\u1ec1m tin t\u1eeb c\u00e1c b\u00ean li\u00ean quan.<\/p>\n Vi\u1ec7c ki\u1ec3m to\u00e1n cho c\u00e1c doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam mang l\u1ea1i nhi\u1ec1u l\u1ee3i \u00edch, kh\u00f4ng ch\u1ec9 v\u1ec1 m\u1eb7t ph\u00e1p l\u00fd m\u00e0 c\u00f2n gi\u00fap c\u1ea3i thi\u1ec7n hi\u1ec7u su\u1ea5t v\u00e0 uy t\u00edn c\u1ee7a doanh nghi\u1ec7p.<\/p>\n 1. X\u00e1c nh\u1eadn t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong><\/p>\n Ki\u1ec3m to\u00e1n gi\u00fap x\u00e1c nh\u1eadn t\u00ednh ch\u00ednh x\u00e1c v\u00e0 \u0111\u00e1ng tin c\u1eady c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. \u0110i\u1ec1u n\u00e0y gi\u00fap c\u00e1c ch\u1ee7 s\u1edf h\u1eefu, nh\u00e0 \u0111\u1ea7u t\u01b0, ng\u00e2n h\u00e0ng v\u00e0 c\u00e1c b\u00ean li\u00ean quan kh\u00e1c tin t\u01b0\u1edfng v\u00e0o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n 2. \u0110\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt<\/strong><\/p>\n Vi\u1ec7c ki\u1ec3m to\u00e1n gi\u00fap doanh nghi\u1ec7p \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn k\u1ebf to\u00e1n v\u00e0 thu\u1ebf. \u0110i\u1ec1u n\u00e0y gi\u00fap tr\u00e1nh r\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 t\u00e0i ch\u00ednh ti\u1ec1m \u1ea9n.<\/p>\n 3. C\u1ea3i thi\u1ec7n h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9<\/strong><\/p>\n Trong qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n, ki\u1ec3m to\u00e1n vi\u00ean c\u0169ng s\u1ebd \u0111\u00e1nh gi\u00e1 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p. H\u1ecd c\u00f3 th\u1ec3 \u0111\u01b0a ra c\u00e1c g\u1ee3i \u00fd c\u1ea3i thi\u1ec7n, gi\u00fap doanh nghi\u1ec7p n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro.<\/p>\n 4. T\u0103ng c\u01b0\u1eddng ni\u1ec1m tin t\u1eeb c\u00e1c b\u00ean li\u00ean quan<\/strong><\/p>\n B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp gi\u00fap t\u0103ng c\u01b0\u1eddng ni\u1ec1m tin t\u1eeb c\u00e1c b\u00ean li\u00ean quan, bao g\u1ed3m nh\u00e0 \u0111\u1ea7u t\u01b0, ng\u00e2n h\u00e0ng, kh\u00e1ch h\u00e0ng, \u0111\u1ed1i t\u00e1c kinh doanh, v\u00e0 c\u1ed9ng \u0111\u1ed3ng.<\/p>\n 5. Ph\u00e1t hi\u1ec7n v\u00e0 ng\u0103n ch\u1eb7n gian l\u1eadn<\/strong><\/p>\n Ki\u1ec3m to\u00e1n c\u0169ng gi\u00fap ph\u00e1t hi\u1ec7n v\u00e0 ng\u0103n ch\u1eb7n gian l\u1eadn trong doanh nghi\u1ec7p, gi\u00fap doanh nghi\u1ec7p b\u1ea3o v\u1ec7 t\u00e0i s\u1ea3n v\u00e0 uy t\u00edn c\u1ee7a m\u00ecnh.<\/p>\n 6. Qu\u1ea3n tr\u1ecb r\u1ee7i ro t\u1ed1t h\u01a1n<\/strong><\/p>\n Qua vi\u1ec7c ki\u1ec3m to\u00e1n, doanh nghi\u1ec7p c\u00f3 th\u1ec3 nh\u1eadn \u0111\u01b0\u1ee3c c\u00e1i nh\u00ecn r\u00f5 n\u00e9t v\u1ec1 c\u00e1c r\u1ee7i ro ti\u1ec1m \u1ea9n trong ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p qu\u1ea3n l\u00fd r\u1ee7i ro hi\u1ec7u qu\u1ea3.<\/p>\n Nh\u01b0 v\u1eady, vi\u1ec7c ki\u1ec3m to\u00e1n l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 quan tr\u1ecdng \u0111\u1ec3 gi\u00fap c\u00e1c doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam ho\u1ea1t \u0111\u1ed9ng hi\u1ec7u qu\u1ea3 v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, \u0111\u1ed3ng th\u1eddi t\u1ea1o d\u1ef1ng ni\u1ec1m tin t\u1eeb c\u00e1c b\u00ean li\u00ean quan.<\/p>\n Ki\u1ec3m to\u00e1n t\u00e0i ch\u00ednh l\u00e0 m\u1ed9t qu\u00e1 tr\u00ecnh ph\u1ee9c t\u1ea1p \u0111\u00f2i h\u1ecfi ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n cao v\u00e0 tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t c\u00e1c quy \u0111\u1ecbnh v\u00e0 ti\u00eau chu\u1ea9n k\u1ebf to\u00e1n. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c b\u01b0\u1edbc ch\u00ednh trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n cho c\u00e1c doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam:<\/p>\n 1. L\u1eadp k\u1ebf ho\u1ea1ch Ki\u1ec3m to\u00e1n<\/strong><\/p>\n Tr\u01b0\u1edbc ti\u00ean, ki\u1ec3m to\u00e1n vi\u00ean c\u1ea7n l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n. K\u1ebf ho\u1ea1ch n\u00e0y bao g\u1ed3m vi\u1ec7c x\u00e1c \u0111\u1ecbnh m\u1ee5c ti\u00eau, ph\u1ea1m vi v\u00e0 th\u1eddi gian th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n. Ngo\u00e0i ra, ki\u1ec3m to\u00e1n vi\u00ean c\u0169ng c\u1ea7n x\u00e1c \u0111\u1ecbnh c\u00e1c r\u1ee7i ro ki\u1ec3m to\u00e1n ti\u1ec1m \u1ea9n, c\u00e1c v\u1ea5n \u0111\u1ec1 c\u1ea7n ch\u00fa tr\u1ecdng v\u00e0 ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m to\u00e1n s\u1ebd s\u1eed d\u1ee5ng.<\/p>\n 2. Th\u1ef1c hi\u1ec7n Ki\u1ec3m to\u00e1n<\/strong><\/p>\n Ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n theo k\u1ebf ho\u1ea1ch \u0111\u00e3 l\u1eadp. Qu\u00e1 tr\u00ecnh n\u00e0y bao g\u1ed3m vi\u1ec7c ki\u1ec3m tra c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. Ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd thu th\u1eadp v\u00e0 ph\u00e2n t\u00edch d\u1eef li\u1ec7u, th\u1ef1c hi\u1ec7n c\u00e1c ki\u1ec3m tra v\u00e0 th\u1ea9m \u0111\u1ecbnh c\u1ea7n thi\u1ebft.<\/p>\n 3. X\u00e1c minh v\u00e0 ph\u00e2n t\u00edch d\u1eef li\u1ec7u<\/strong><\/p>\n Ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd d\u00f9ng d\u1eef li\u1ec7u \u0111\u00e3 thu th\u1eadp \u0111\u1ec3 x\u00e1c minh v\u00e0 ph\u00e2n t\u00edch c\u00e1c th\u00f4ng tin t\u00e0i ch\u00ednh. Vi\u1ec7c ph\u00e2n t\u00edch n\u00e0y gi\u00fap ki\u1ec3m to\u00e1n vi\u00ean \u0111\u00e1nh gi\u00e1 \u0111\u1ed9 ch\u00ednh x\u00e1c c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p.<\/p>\n 4. L\u1eadp B\u00e1o c\u00e1o Ki\u1ec3m to\u00e1n<\/strong><\/p>\n Sau khi ho\u00e0n th\u00e0nh qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n, ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd l\u1eadp B\u00e1o c\u00e1o Ki\u1ec3m to\u00e1n. B\u00e1o c\u00e1o n\u00e0y s\u1ebd n\u00eau r\u00f5 \u00fd ki\u1ebfn c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p. B\u00e1o c\u00e1o n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y m\u1ed9t c\u00e1ch r\u00f5 r\u00e0ng, c\u00f4ng b\u1eb1ng v\u00e0 trung th\u1ef1c.<\/p>\n 5. Th\u1ea3o lu\u1eadn v\u1edbi Doanh nghi\u1ec7p<\/strong><\/p>\n Cu\u1ed1i c\u00f9ng, ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd th\u1ea3o lu\u1eadn v\u1edbi doanh nghi\u1ec7p v\u1ec1 k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n. Vi\u1ec7c th\u1ea3o lu\u1eadn n\u00e0y gi\u00fap doanh nghi\u1ec7p hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n v\u00e0 c\u00e1c v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c n\u00eau trong B\u00e1o c\u00e1o Ki\u1ec3m to\u00e1n.<\/p>\n T\u00f3m l\u1ea1i, vi\u1ec7c th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n \u0111\u00f2i h\u1ecfi s\u1ef1 t\u1ec9 m\u1ec9, ch\u00ednh x\u00e1c v\u00e0 ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n. Vi\u1ec7c tu\u00e2n th\u1ee7 \u0111\u00fang quy tr\u00ecnh ki\u1ec3m to\u00e1n gi\u00fap \u0111\u1ea3m b\u1ea3o ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 t\u00ednh tin c\u1eady c\u1ee7a k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n.<\/p>\n <\/p>\n Ki\u1ec3m to\u00e1n l\u00e0 m\u1ed9t qu\u00e1 tr\u00ecnh quan tr\u1ecdng, gi\u00fap doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 minh b\u1ea1ch c\u1ee7a th\u00f4ng tin t\u00e0i ch\u00ednh, tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, v\u00e0 n\u00e2ng cao uy t\u00edn trong m\u1eaft c\u00e1c b\u00ean li\u00ean quan. N\u00f3 cung c\u1ea5p m\u1ed9t c\u00f4ng c\u1ee5 quan tr\u1ecdng \u0111\u1ec3 ki\u1ec3m so\u00e1t r\u1ee7i ro, ph\u00e1t hi\u1ec7n v\u00e0 ng\u0103n ch\u1eb7n gian l\u1eadn, c\u1ea3i thi\u1ec7n hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd, v\u00e0 t\u1ea1o d\u1ef1ng ni\u1ec1m tin t\u1eeb c\u00e1c b\u00ean li\u00ean quan.<\/p>\n Qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n bao g\u1ed3m nhi\u1ec1u b\u01b0\u1edbc t\u1eeb l\u1eadp k\u1ebf ho\u1ea1ch, th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n, x\u00e1c minh v\u00e0 ph\u00e2n t\u00edch d\u1eef li\u1ec7u, \u0111\u1ebfn l\u1eadp b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n v\u00e0 th\u1ea3o lu\u1eadn v\u1edbi doanh nghi\u1ec7p. M\u1ed7i b\u01b0\u1edbc trong qu\u00e1 tr\u00ecnh n\u00e0y \u0111\u1ec1u \u0111\u00f2i h\u1ecfi s\u1ef1 t\u1ec9 m\u1ec9, ch\u00ednh x\u00e1c v\u00e0 ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n.<\/p>\n Tuy nhi\u00ean, ki\u1ec3m to\u00e1n kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd m\u00e0 c\u00f2n l\u00e0 m\u1ed9t c\u01a1 h\u1ed9i \u0111\u1ec3 doanh nghi\u1ec7p t\u1ef1 ki\u1ec3m \u0111i\u1ec3m, ph\u00e2n t\u00edch v\u00e0 c\u1ea3i thi\u1ec7n ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a m\u00ecnh. M\u1ed9t qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n hi\u1ec7u qu\u1ea3 s\u1ebd gi\u00fap doanh nghi\u1ec7p ti\u1ebfp c\u1eadn ngu\u1ed3n v\u1ed1n, t\u00ecm ki\u1ebfm \u0111\u1ed1i t\u00e1c, v\u00e0 m\u1edf r\u1ed9ng th\u1ecb tr\u01b0\u1eddng m\u1ed9t c\u00e1ch d\u1ec5 d\u00e0ng h\u01a1n.<\/p>\n V\u00ec v\u1eady, c\u00e1c doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam c\u1ea7n t\u1eadn d\u1ee5ng t\u1ed1i \u0111a l\u1ee3i \u00edch t\u1eeb vi\u1ec7c ki\u1ec3m to\u00e1n v\u00e0 xem n\u00f3 nh\u01b0 m\u1ed9t ph\u1ea7n kh\u00f4ng th\u1ec3 thi\u1ebfu c\u1ee7a qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n <\/p>\n Ki\u1ec3m to\u00e1n l\u00e0 qu\u00e1 tr\u00ecnh \u0111\u00e1nh gi\u00e1 \u0111\u1ed9 ch\u00ednh x\u00e1c v\u00e0 minh b\u1ea1ch c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh doanh nghi\u1ec7p, nh\u1eb1m \u0111\u1ea3m b\u1ea3o r\u1eb1ng b\u00e1o c\u00e1o n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c l\u1eadp theo c\u00e1c ti\u00eau chu\u1ea9n k\u1ebf to\u00e1n v\u00e0 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. Qu\u00e1 tr\u00ecnh n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1edfi m\u1ed9t t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp ho\u1eb7c m\u1ed9t ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ed9c l\u1eadp.<\/p>\n 2. M\u1ee5c \u0111\u00edch c\u1ee7a Ki\u1ec3m to\u00e1n<\/strong><\/p>\n M\u1ee5c \u0111\u00edch ch\u00ednh c\u1ee7a ki\u1ec3m to\u00e1n l\u00e0 \u0111\u00e1nh gi\u00e1 v\u00e0 cung c\u1ea5p \u00fd ki\u1ebfn \u0111\u1ed9c l\u1eadp v\u1ec1 vi\u1ec7c li\u1ec7u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p c\u00f3 ph\u1ea3n \u00e1nh m\u1ed9t c\u00e1ch trung th\u1ef1c v\u00e0 c\u00f4ng b\u1eb1ng t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p hay kh\u00f4ng. Ngo\u00e0i ra, ki\u1ec3m to\u00e1n c\u0169ng gi\u00fap \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 c\u1ee7a h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p.<\/p>\n 3. T\u1ea7m quan tr\u1ecdng c\u1ee7a Ki\u1ec3m to\u00e1n \u0111\u1ed1i v\u1edbi Ch\u1ee7 s\u1edf h\u1eefu v\u00e0 Ban Gi\u00e1m \u0111\u1ed1c<\/strong><\/p>\n Ki\u1ec3m to\u00e1n B\u00e1o c\u00e1o T\u00e0i ch\u00ednh mang l\u1ea1i cho Ch\u1ee7 s\u1edf h\u1eefu v\u00e0 Ban Gi\u00e1m \u0111\u1ed1c, ki\u1ec3m to\u00e1n ch\u1ee9a \u0111\u1ef1ng nhi\u1ec1u gi\u00e1 tr\u1ecb:<\/p>\n V\u00ec v\u1eady, hi\u1ec3u r\u00f5 v\u1ec1 ki\u1ec3m to\u00e1n v\u00e0 t\u1eadn d\u1ee5ng t\u1ed1i \u0111a l\u1ee3i \u00edch t\u1eeb qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n l\u00e0 v\u00f4 c\u00f9ng quan tr\u1ecdng \u0111\u1ed1i v\u1edbi Ch\u1ee7 s\u1edf h\u1eefu v\u00e0 Ban Gi\u00e1m \u0111\u1ed1c trong vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p.<\/p>\n Ki\u1ec3m to\u00e1n gi\u00fap \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh m\u1ed9t c\u00e1ch trung th\u1ef1c v\u00e0 c\u00f4ng b\u1eb1ng t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. \u0110i\u1ec1u n\u00e0y gi\u00fap t\u0103ng c\u01b0\u1eddng s\u1ef1 minh b\u1ea1ch v\u00e0 \u0111\u1ed9 tin c\u1eady trong th\u00f4ng tin t\u00e0i ch\u00ednh, gi\u00fap Ch\u1ee7 s\u1edf h\u1eefu v\u00e0 Ban Gi\u00e1m \u0111\u1ed1c tin t\u01b0\u1edfng h\u01a1n trong vi\u1ec7c ra quy\u1ebft \u0111\u1ecbnh d\u1ef1a tr\u00ean nh\u1eefng th\u00f4ng tin n\u00e0y.<\/p>\n 2. Ph\u00e1t hi\u1ec7n v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro<\/strong><\/p>\n Qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n gi\u00fap ph\u00e1t hi\u1ec7n c\u00e1c v\u1ea5n \u0111\u1ec1 ti\u1ec1m \u1ea9n trong h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro, gi\u00fap doanh nghi\u1ec7p c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c k\u1ecbp th\u1eddi. \u0110i\u1ec1u n\u00e0y cho ph\u00e9p Ch\u1ee7 s\u1edf h\u1eefu v\u00e0 Ban Gi\u00e1m \u0111\u1ed1c ti\u1ebfp c\u1eadn v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 h\u01a1n.<\/p>\n 3. C\u1ea3i thi\u1ec7n hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd<\/strong><\/p>\n K\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n cung c\u1ea5p cho Ch\u1ee7 s\u1edf h\u1eefu v\u00e0 Ban Gi\u00e1m \u0111\u1ed1c th\u00f4ng tin qu\u00fd gi\u00e1 v\u1ec1 c\u00e1c v\u1ea5n \u0111\u1ec1 trong qu\u1ea3n l\u00fd, t\u1eeb \u0111\u00f3 h\u1ecd c\u00f3 th\u1ec3 \u0111\u01b0a ra c\u00e1c gi\u1ea3i ph\u00e1p c\u1ea3i thi\u1ec7n, n\u00e2ng cao hi\u1ec7u qu\u1ea3 kinh doanh. \u0110i\u1ec1u n\u00e0y gi\u00fap t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh qu\u1ea3n l\u00fd, t\u0103ng c\u01b0\u1eddng hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng v\u00e0 t\u1ea1o ra l\u1ee3i \u00edch c\u1ea1nh tranh cho doanh nghi\u1ec7p.<\/p>\n 4. T\u0103ng c\u01b0\u1eddng ni\u1ec1m tin t\u1eeb c\u00e1c b\u00ean li\u00ean quan<\/strong><\/p>\n Qua ki\u1ec3m to\u00e1n, doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u1ea1o d\u1ef1ng ni\u1ec1m tin t\u1eeb c\u00e1c b\u00ean li\u00ean quan nh\u01b0 nh\u00e0 \u0111\u1ea7u t\u01b0, ng\u00e2n h\u00e0ng, \u0111\u1ed1i t\u00e1c kinh doanh, v\u00e0 c\u01a1 quan thu\u1ebf. \u0110i\u1ec1u n\u00e0y gi\u00fap doanh nghi\u1ec7p thu h\u00fat \u0111\u01b0\u1ee3c nhi\u1ec1u ngu\u1ed3n v\u1ed1n h\u01a1n, m\u1edf r\u1ed9ng quan h\u1ec7 \u0111\u1ed1i t\u00e1c v\u00e0 t\u1ea1o ra nhi\u1ec1u c\u01a1 h\u1ed9i kinh doanh h\u01a1n.<\/p>\n Nh\u01b0 v\u1eady, ki\u1ec3m to\u00e1n \u0111\u00f3ng m\u1ed9t vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c h\u1ed7 tr\u1ee3 qu\u1ea3n l\u00fd doanh nghi\u1ec7p, t\u1eeb vi\u1ec7c t\u1ea1o ra s\u1ef1 minh b\u1ea1ch v\u00e0 \u0111\u1ed9 tin c\u1eady trong th\u00f4ng tin t\u00e0i ch\u00ednh, ph\u00e1t hi\u1ec7n v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro, c\u1ea3i thi\u1ec7n hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd, \u0111\u1ebfn vi\u1ec7c t\u0103ng c\u01b0\u1eddng ni\u1ec1m tin t\u1eeb c\u00e1c b\u00ean li\u00ean quan.<\/p>\n <\/p>\n \u00a0<\/strong>Quy tr\u00ecnh ki\u1ec3m to\u00e1n th\u01b0\u1eddng g\u1ed3m c\u00e1c b\u01b0\u1edbc sau:<\/p>\n 1. Chu\u1ea9n b\u1ecb v\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n<\/strong><\/p>\n Tr\u01b0\u1edbc ti\u00ean, ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd ti\u1ebfn h\u00e0nh nghi\u00ean c\u1ee9u v\u1ec1 doanh nghi\u1ec7p, ng\u00e0nh c\u00f4ng nghi\u1ec7p v\u00e0 m\u00f4i tr\u01b0\u1eddng kinh doanh. D\u1ef1a tr\u00ean th\u00f4ng tin thu th\u1eadp \u0111\u01b0\u1ee3c, h\u1ecd s\u1ebd l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n, x\u00e1c \u0111\u1ecbnh c\u00e1c v\u1ea5n \u0111\u1ec1 ti\u1ec1m \u1ea9n c\u00f3 th\u1ec3 t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 x\u00e1c \u0111\u1ecbnh c\u00e1c ph\u1ea1m vi, ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m to\u00e1n c\u1ea7n thi\u1ebft.<\/p>\n 2. Th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n<\/strong><\/p>\n Ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c ki\u1ec3m to\u00e1n theo k\u1ebf ho\u1ea1ch \u0111\u00e3 l\u1eadp. C\u00f4ng vi\u1ec7c n\u00e0y c\u00f3 th\u1ec3 bao g\u1ed3m vi\u1ec7c ki\u1ec3m tra c\u00e1c h\u1ed3 s\u01a1, giao d\u1ecbch, quy tr\u00ecnh, h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c c\u1ee7a doanh nghi\u1ec7p. Ki\u1ec3m to\u00e1n vi\u00ean c\u0169ng s\u1ebd th\u1ef1c hi\u1ec7n c\u00e1c cu\u1ed9c ph\u1ecfng v\u1ea5n, h\u1ecdp v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c \u0111\u1ec3 thu th\u1eadp th\u00f4ng tin v\u00e0 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/p>\n 3. Ph\u00e2n t\u00edch v\u00e0 \u0111\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n<\/strong><\/p>\n Sau khi th\u1ef1c hi\u1ec7n xong c\u00f4ng vi\u1ec7c ki\u1ec3m to\u00e1n, ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd ph\u00e2n t\u00edch v\u00e0 \u0111\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3. H\u1ecd s\u1ebd x\u00e1c \u0111\u1ecbnh xem li\u1ec7u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 ph\u1ea3n \u00e1nh m\u1ed9t c\u00e1ch trung th\u1ef1c v\u00e0 c\u00f4ng b\u1eb1ng t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p hay kh\u00f4ng, v\u00e0 li\u1ec7u h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro c\u00f3 hi\u1ec7u qu\u1ea3 hay kh\u00f4ng.<\/p>\n 4. L\u1eadp b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n<\/strong><\/p>\n Cu\u1ed1i c\u00f9ng, ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd l\u1eadp b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n, trong \u0111\u00f3 n\u00eau r\u00f5 c\u00e1c ph\u00e1t hi\u1ec7n, k\u1ebft lu\u1eadn v\u00e0 khuy\u1ebfn ngh\u1ecb c\u1ee7a h\u1ecd. B\u00e1o c\u00e1o n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn Ch\u1ee7 s\u1edf h\u1eefu v\u00e0 Ban Gi\u00e1m \u0111\u1ed1c, v\u00e0 c\u00f3 th\u1ec3 c\u0169ng \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn c\u00e1c b\u00ean li\u00ean quan kh\u00e1c nh\u01b0 nh\u00e0 \u0111\u1ea7u t\u01b0, ng\u00e2n h\u00e0ng, \u0111\u1ed1i t\u00e1c kinh doanh v\u00e0 c\u01a1 quan thu\u1ebf.<\/p>\n Nh\u1eefng b\u01b0\u1edbc tr\u00ean t\u1ea1o n\u00ean quy tr\u00ecnh ki\u1ec3m to\u00e1n, gi\u00fap \u0111\u1ea3m b\u1ea3o r\u1eb1ng qu\u00e1 tr\u00ecnh n\u00e0y di\u1ec5n ra m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 v\u00e0 mang l\u1ea1i k\u1ebft qu\u1ea3 ch\u00ednh x\u00e1c nh\u1ea5t. Ch\u1ee7 s\u1edf h\u1eefu v\u00e0 Ban Gi\u00e1m \u0111\u1ed1c n\u00ean hi\u1ec3u r\u00f5 v\u1ec1 quy tr\u00ecnh n\u00e0y \u0111\u1ec3 c\u00f3 th\u1ec3 h\u1ee3p t\u00e1c t\u1ed1t h\u01a1n v\u1edbi ki\u1ec3m to\u00e1n vi\u00ean v\u00e0 t\u1eadn d\u1ee5ng t\u1ed1i \u0111a l\u1ee3i \u00edch t\u1eeb qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n.<\/p>\n K\u1ebft qu\u1ea3 c\u1ee7a qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng, gi\u00fap Ch\u1ee7 s\u1edf h\u1eefu v\u00e0 Ban Gi\u00e1m \u0111\u1ed1c hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng \u0111i\u1ec3m ch\u00ednh m\u00e0 k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n th\u01b0\u1eddng bao g\u1ed3m:<\/p>\n 1. \u00dd ki\u1ebfn ki\u1ec3m to\u00e1n<\/strong><\/p>\n \u00dd ki\u1ebfn ki\u1ec3m to\u00e1n l\u00e0 ph\u1ea7n trung t\u00e2m c\u1ee7a k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n, trong \u0111\u00f3 ki\u1ec3m to\u00e1n vi\u00ean \u0111\u01b0a ra \u0111\u00e1nh gi\u00e1 v\u1ec1 m\u1ee9c \u0111\u1ed9 trung th\u1ef1c v\u00e0 c\u00f4ng b\u1eb1ng c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. C\u00f3 th\u1ec3 c\u00f3 nhi\u1ec1u lo\u1ea1i \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n, bao g\u1ed3m \u00fd ki\u1ebfn kh\u00f4ng c\u00f3 \u0111i\u1ec1u ki\u1ec7n (cho th\u1ea5y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u00e0 ph\u1ea3n \u00e1nh \u0111\u00fang t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p), v\u00e0 \u00fd ki\u1ebfn c\u00f3 \u0111i\u1ec1u ki\u1ec7n (cho th\u1ea5y c\u00f3 m\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1 trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ea7n \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft).<\/p>\n 2. Ph\u00e1t hi\u1ec7n v\u00e0 khuy\u1ebfn ngh\u1ecb<\/strong><\/p>\n K\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n th\u01b0\u1eddng bao g\u1ed3m c\u00e1c ph\u00e1t hi\u1ec7n v\u1ec1 c\u00e1c v\u1ea5n \u0111\u1ec1 trong h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, qu\u1ea3n l\u00fd r\u1ee7i ro, ho\u1eb7c c\u00e1c v\u1ea5n \u0111\u1ec1 kh\u00e1c. Ki\u1ec3m to\u00e1n vi\u00ean c\u0169ng s\u1ebd \u0111\u01b0a ra c\u00e1c khuy\u1ebfn ngh\u1ecb v\u1ec1 c\u00e1ch kh\u1eafc ph\u1ee5c nh\u1eefng v\u1ea5n \u0111\u1ec1 n\u00e0y v\u00e0 c\u1ea3i thi\u1ec7n hi\u1ec7u su\u1ea5t ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/p>\n 3. B\u00e1o c\u00e1o v\u1ec1 vi\u1ec7c tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh<\/strong><\/p>\n Ki\u1ec3m to\u00e1n vi\u00ean c\u0169ng s\u1ebd \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd, quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan thu\u1ebf, v\u00e0 c\u00e1c chu\u1ea9n m\u1ef1c t\u00e0i ch\u00ednh. H\u1ecd s\u1ebd x\u00e1c \u0111\u1ecbnh xem doanh nghi\u1ec7p c\u00f3 \u0111ang tu\u00e2n th\u1ee7 \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh n\u00e0y hay kh\u00f4ng, v\u00e0 \u0111\u01b0a ra c\u00e1c khuy\u1ebfn ngh\u1ecb v\u1ec1 c\u00e1ch c\u1ea3i thi\u1ec7n n\u1ebfu c\u1ea7n.<\/p>\n 4. \u0110\u00e1nh gi\u00e1 v\u1ec1 hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd<\/strong><\/p>\n D\u1ef1a tr\u00ean k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n, ki\u1ec3m to\u00e1n vi\u00ean c\u0169ng c\u00f3 th\u1ec3 \u0111\u01b0a ra \u0111\u00e1nh gi\u00e1 v\u1ec1 hi\u1ec7u qu\u1ea3 c\u1ee7a qu\u1ea3n l\u00fd doanh nghi\u1ec7p. H\u1ecd c\u00f3 th\u1ec3 ch\u1ec9 ra nh\u1eefng \u0111i\u1ec3m m\u1ea1nh v\u00e0 \u0111i\u1ec3m y\u1ebfu trong qu\u1ea3n l\u00fd, v\u00e0 \u0111\u01b0a ra c\u00e1c khuy\u1ebfn ngh\u1ecb v\u1ec1 c\u00e1ch c\u1ea3i thi\u1ec7n.<\/p>\n Nh\u01b0 v\u1eady, k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n l\u00e0 m\u1ed9t ngu\u1ed3n th\u00f4ng tin qu\u00fd gi\u00e1, gi\u00fap Ch\u1ee7 s\u1edf h\u1eefu v\u00e0 Ban Gi\u00e1m \u0111\u1ed1c hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p, t\u1eeb \u0111\u00f3 \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh qu\u1ea3n l\u00fd hi\u1ec7u qu\u1ea3 h\u01a1n.<\/p>\n <\/p>\n <\/p>\n Ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 m\u1ed9t qu\u00e1 tr\u00ecnh \u0111\u00e1nh gi\u00e1 \u0111\u1ed9c l\u1eadp v\u1ec1 m\u1ee9c \u0111\u1ed9 trung th\u1ef1c v\u00e0 c\u00f4ng b\u1eb1ng c\u1ee7a th\u00f4ng tin trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t doanh nghi\u1ec7p. Qu\u00e1 tr\u00ecnh n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1edfi m\u1ed9t t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp v\u00e0 chuy\u00ean nghi\u1ec7p.<\/p>\n 1. M\u1ee5c \u0111\u00edch c\u1ee7a Ki\u1ec3m to\u00e1n B\u00e1o c\u00e1o T\u00e0i ch\u00ednh<\/strong><\/p>\n M\u1ee5c \u0111\u00edch ch\u00ednh c\u1ee7a vi\u1ec7c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 \u0111\u1ec3 cung c\u1ea5p s\u1ef1 \u0111\u1ea3m b\u1ea3o cho ng\u01b0\u1eddi d\u00f9ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (nh\u01b0 ng\u00e2n h\u00e0ng, nh\u00e0 \u0111\u1ea7u t\u01b0, c\u1ed5 \u0111\u00f4ng, v\u00e0 c\u00e1c b\u00ean li\u00ean quan kh\u00e1c) r\u1eb1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p ph\u1ea3n \u00e1nh m\u1ed9t c\u00e1ch trung th\u1ef1c v\u00e0 c\u00f4ng b\u1eb1ng t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/p>\n 2. Ki\u1ec3m to\u00e1n B\u00e1o c\u00e1o T\u00e0i ch\u00ednh trong Qu\u1ea3n l\u00fd R\u1ee7i ro<\/strong><\/p>\n \u0110\u1ed1i v\u1edbi ng\u00e2n h\u00e0ng v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0, vi\u1ec7c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng trong vi\u1ec7c qu\u1ea3n l\u00fd r\u1ee7i ro. B\u1eb1ng c\u00e1ch \u0111\u00e1nh gi\u00e1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 th\u1ec3 ph\u00e1t hi\u1ec7n c\u00e1c v\u1ea5n \u0111\u1ec1 ti\u1ec1m \u1ea9n, nh\u01b0 vi\u1ec7c kh\u00f4ng tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh, sai s\u00f3t trong ghi ch\u00e9p k\u1ebf to\u00e1n, ho\u1eb7c c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9.<\/p>\n Th\u00f4ng qua vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n, ki\u1ec3m to\u00e1n vi\u00ean cung c\u1ea5p th\u00f4ng tin quan tr\u1ecdng gi\u00fap ng\u00e2n h\u00e0ng v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c cung c\u1ea5p t\u00edn d\u1ee5ng, \u0111\u1ea7u t\u01b0, ho\u1eb7c th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c v\u1edbi doanh nghi\u1ec7p. B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u0169ng gi\u00fap h\u1ecd x\u00e1c \u0111\u1ecbnh c\u00e1c bi\u1ec7n ph\u00e1p c\u1ea7n thi\u1ebft \u0111\u1ec3 gi\u1ea3m thi\u1ec3u r\u1ee7i ro v\u00e0 b\u1ea3o v\u1ec7 l\u1ee3i \u00edch c\u1ee7a m\u00ecnh.<\/p>\n Nh\u01b0 v\u1eady, ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng ch\u1ec9 gi\u00fap t\u0103ng c\u01b0\u1eddng s\u1ef1 tin t\u01b0\u1edfng v\u00e0 minh b\u1ea1ch, m\u00e0 c\u00f2n l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 quan tr\u1ecdng trong vi\u1ec7c qu\u1ea3n l\u00fd r\u1ee7i ro cho ng\u00e2n h\u00e0ng, nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c b\u00ean li\u00ean quan kh\u00e1c.<\/p>\n Ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c qu\u1ea3n l\u00fd r\u1ee7i ro cho ng\u00e2n h\u00e0ng v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1ch m\u00e0 ki\u1ec3m to\u00e1n gi\u00fap qu\u1ea3n l\u00fd r\u1ee7i ro.<\/p>\n 1. Ph\u00e1t hi\u1ec7n Sai s\u00f3t v\u00e0 Gian l\u1eadn<\/strong><\/p>\n Ki\u1ec3m to\u00e1n vi\u00ean th\u00f4ng qua qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n c\u00f3 th\u1ec3 ph\u00e1t hi\u1ec7n c\u00e1c sai s\u00f3t k\u1ebf to\u00e1n, gian l\u1eadn ho\u1eb7c c\u00e1c v\u1ea5n \u0111\u1ec1 ti\u1ec1m \u1ea9n kh\u00e1c trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. \u0110i\u1ec1u n\u00e0y gi\u00fap ng\u00e2n h\u00e0ng v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 ph\u00f2ng ng\u1eeba c\u00e1c r\u1ee7i ro ti\u1ec1m \u1ea9n c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 ho\u1eb7c t\u00edn d\u1ee5ng c\u1ee7a h\u1ecd.<\/p>\n 2. \u0110\u00e1nh gi\u00e1 H\u1ec7 th\u1ed1ng Ki\u1ec3m so\u00e1t N\u1ed9i b\u1ed9<\/strong><\/p>\n Ki\u1ec3m to\u00e1n vi\u00ean \u0111\u00e1nh gi\u00e1 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p, gi\u00fap x\u00e1c \u0111\u1ecbnh m\u1ee9c \u0111\u1ed9 hi\u1ec7u qu\u1ea3 c\u1ee7a c\u00e1c bi\u1ec7n ph\u00e1p ki\u1ec3m so\u00e1t v\u00e0 x\u00e1c \u0111\u1ecbnh c\u00e1c \u0111i\u1ec3m y\u1ebfu ti\u1ec1m \u1ea9n c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn r\u1ee7i ro. K\u1ebft qu\u1ea3 c\u1ee7a ph\u1ea7n \u0111\u00e1nh gi\u00e1 n\u00e0y gi\u00fap ng\u00e2n h\u00e0ng v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 r\u1ee7i ro m\u00e0 h\u1ecd c\u00f3 th\u1ec3 ph\u1ea3i \u0111\u1ed1i m\u1eb7t khi \u0111\u1ea7u t\u01b0 ho\u1eb7c cho vay cho doanh nghi\u1ec7p.<\/p>\n 3. X\u00e1c nh\u1eadn \u0110\u1ed9 tin c\u1eady c\u1ee7a B\u00e1o c\u00e1o T\u00e0i ch\u00ednh<\/strong><\/p>\n Khi ki\u1ec3m to\u00e1n vi\u00ean cung c\u1ea5p \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n kh\u00f4ng c\u00f3 \u0111i\u1ec1u ki\u1ec7n, \u0111\u00f3 l\u00e0 m\u1ed9t d\u1ea5u hi\u1ec7u cho th\u1ea5y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 \u0111\u1ed9 tin c\u1eady cao, t\u1ee9c l\u00e0 ph\u1ea3n \u00e1nh m\u1ed9t c\u00e1ch trung th\u1ef1c v\u00e0 c\u00f4ng b\u1eb1ng t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. \u0110i\u1ec1u n\u00e0y gi\u00fap gi\u1ea3m r\u1ee7i ro li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh d\u1ef1a tr\u00ean th\u00f4ng tin kh\u00f4ng ch\u00ednh x\u00e1c.<\/p>\n 4. Cung c\u1ea5p G\u1ee3i \u00fd \u0111\u1ec3 C\u1ea3i thi\u1ec7n<\/strong><\/p>\n Ki\u1ec3m to\u00e1n vi\u00ean th\u01b0\u1eddng \u0111\u01b0a ra c\u00e1c khuy\u1ebfn ngh\u1ecb v\u1ec1 c\u00e1ch c\u1ea3i thi\u1ec7n h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro. Nh\u1eefng g\u1ee3i \u00fd n\u00e0y gi\u00fap doanh nghi\u1ec7p n\u00e2ng cao hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng, gi\u1ea3m r\u1ee7i ro v\u00e0 t\u1ea1o ni\u1ec1m tin cho ng\u00e2n h\u00e0ng v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0.<\/p>\n Nh\u01b0 v\u1eady, ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c qu\u1ea3n l\u00fd r\u1ee7i ro cho ng\u00e2n h\u00e0ng v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0. B\u1eb1ng c\u00e1ch \u0111\u00e1nh gi\u00e1 \u0111\u1ed9 tin c\u1eady c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, ph\u00e1t hi\u1ec7n v\u00e0 khuy\u1ebfn ngh\u1ecb c\u00e1ch kh\u1eafc ph\u1ee5c c\u00e1c v\u1ea5n \u0111\u1ec1, ki\u1ec3m to\u00e1n t\u00e0i ch\u00ednh gi\u00fap c\u00e1c b\u00ean li\u00ean quan \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 ho\u1eb7c cung c\u1ea5p t\u00edn d\u1ee5ng m\u1ed9t c\u00e1ch an to\u00e0n v\u00e0 hi\u1ec7u qu\u1ea3 h\u01a1n.<\/p>\n \u00a0<\/strong>Qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u01b0\u1eddng bao g\u1ed3m c\u00e1c b\u01b0\u1edbc sau:<\/p>\n 1. L\u1eadp K\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n<\/strong><\/p>\n B\u01b0\u1edbc \u0111\u1ea7u ti\u00ean trong qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n l\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch cho vi\u1ec7c ki\u1ec3m to\u00e1n. Trong giai \u0111o\u1ea1n n\u00e0y, ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd x\u00e1c \u0111\u1ecbnh m\u1ee5c ti\u00eau ki\u1ec3m to\u00e1n, ph\u1ea1m vi ki\u1ec3m to\u00e1n, v\u00e0 ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m to\u00e1n s\u1ebd \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng. Ki\u1ec3m to\u00e1n vi\u00ean c\u0169ng s\u1ebd xem x\u00e9t c\u00e1c r\u1ee7i ro ki\u1ec3m to\u00e1n ti\u1ec1m \u1ea9n v\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch \u0111\u1ec3 gi\u1ea3m b\u1edbt nh\u1eefng r\u1ee7i ro \u0111\u00f3.<\/p>\n 2. \u0110\u00e1nh gi\u00e1 H\u1ec7 th\u1ed1ng Ki\u1ec3m so\u00e1t N\u1ed9i b\u1ed9<\/strong><\/p>\n Ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd \u0111\u00e1nh gi\u00e1 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ee9c \u0111\u1ed9 tin c\u1eady c\u1ee7a h\u1ec7 th\u1ed1ng n\u00e0y. H\u1ecd s\u1ebd xem x\u00e9t c\u00e1c quy tr\u00ecnh v\u00e0 ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n, c\u0169ng nh\u01b0 c\u00e1ch m\u00e0 c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ghi ch\u00e9p v\u00e0 b\u00e1o c\u00e1o.<\/p>\n 3. Th\u1ef1c hi\u1ec7n Ki\u1ec3m to\u00e1n T\u00e0i li\u1ec7u<\/strong><\/p>\n Ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd xem x\u00e9t c\u00e1c h\u1ed3 s\u01a1 v\u00e0 t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 bao g\u1ed3m vi\u1ec7c xem x\u00e9t h\u00f3a \u0111\u01a1n, bi\u00ean lai, h\u1ee3p \u0111\u1ed3ng, v\u00e0 c\u00e1c t\u00e0i li\u1ec7u kh\u00e1c \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh xem c\u00e1c giao d\u1ecbch \u0111\u00e3 \u0111\u01b0\u1ee3c ghi ch\u00e9p m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 \u0111\u1ea7y \u0111\u1ee7.<\/p>\n 4. Th\u1ef1c hi\u1ec7n Ki\u1ec3m to\u00e1n M\u1eabu<\/strong><\/p>\n Ki\u1ec3m to\u00e1n vi\u00ean th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n m\u1eabu, t\u1ee9c l\u00e0 ki\u1ec3m tra m\u1ed9t l\u01b0\u1ee3ng nh\u1ecf c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh xem ch\u00fang c\u00f3 tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u00e0 ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n hay kh\u00f4ng. \u0110\u00e2y l\u00e0 m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 \u0111\u1ec3 ph\u00e1t hi\u1ec7n c\u00e1c sai s\u00f3t ho\u1eb7c gian l\u1eadn m\u00e0 kh\u00f4ng c\u1ea7n ph\u1ea3i ki\u1ec3m tra t\u1ea5t c\u1ea3 c\u00e1c giao d\u1ecbch.<\/p>\n 5. L\u1eadp B\u00e1o c\u00e1o Ki\u1ec3m to\u00e1n<\/strong><\/p>\nIII<\/strong>.\u00a0 <\/strong>Th\u1ef1c hi\u1ec7n Ki\u1ec3m to\u00e1n<\/strong><\/h3>\n
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IV.<\/strong> L\u1ee3i \u00edch c\u1ee7a Ki\u1ec3m to\u00e1n<\/strong> B\u00e1o c\u00e1o T\u00e0i ch\u00ednh<\/strong> cho Doanh nghi\u1ec7p FDI t\u1ea1i Vi\u1ec7t Nam<\/strong><\/h3>\n
B. K<\/strong>i\u1ec3m to\u00e1n cho C\u00f4ng ty C\u1ed5 ph\u1ea7n t\u1ea1i Vi\u1ec7t Nam<\/strong><\/h2>\n
I. Kh\u00e1i ni\u1ec7m<\/strong><\/h3>\n
II<\/strong>. <\/strong>Quy tr\u00ecnh<\/strong>:<\/strong><\/h3>\n
III<\/strong>.\u00a0 <\/strong>Vai tr\u00f2 c\u1ee7a ki\u1ec3m to\u00e1n<\/strong>:<\/strong><\/h3>\n
IV<\/strong>. <\/strong>K\u1ebft qu\u1ea3 c\u1ee7a ki\u1ec3m to\u00e1n cho C\u00f4ng ty C\u1ed5 ph\u1ea7n t\u1ea1i Vi\u1ec7t Nam<\/strong><\/h3>\n
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C. K<\/strong>i\u1ec3m to\u00e1n<\/strong> B\u00e1o c\u00e1o T\u00e0i ch\u00ednh<\/strong> cho c\u00e1c Doanh nghi\u1ec7p kh\u00f4ng<\/strong> ph\u1ea3i Doanh nghi\u1ec7p<\/strong> FDI<\/strong><\/h2>\n
I. Gi\u1edbi thi\u1ec7u<\/strong><\/h3>\n
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II<\/strong>. <\/strong>L\u1ee3i \u00edch<\/strong><\/h3>\n
III<\/strong>.\u00a0 <\/strong>C\u00e1ch th\u1ef1c hi\u1ec7n Ki\u1ec3m to\u00e1n<\/strong>:<\/strong><\/h3>\n
IV<\/strong>. <\/strong>K\u1ebft lu\u1eadn v\u1ec1 Ki\u1ec3m to\u00e1n B\u00e1o c\u00e1o T\u00e0i ch\u00ednh cho c\u00e1c Doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam<\/strong><\/h3>\n
D. Ki\u1ec3m to\u00e1n B\u00e1o c\u00e1o T\u00e0i ch\u00ednh d\u00e0nh cho Ch\u1ee7 s\u1edf h\u1eefu v\u00e0 Ban Gi\u00e1m \u0111\u1ed1c t\u1ea1i Vi\u1ec7t Nam<\/strong><\/h2>\n
I. Kh\u00e1i ni\u1ec7m<\/strong><\/h3>\n
1. \u0110\u1ecbnh ngh\u0129a Ki\u1ec3m to\u00e1n<\/strong><\/h3>\n
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II<\/strong>. <\/strong>Vai tr\u00f2 c\u1ee7a Ki\u1ec3m to\u00e1n trong Qu\u1ea3n l\u00fd Doanh nghi\u1ec7p d\u00e0nh cho Ch\u1ee7 s\u1edf h\u1eefu v\u00e0 Ban Gi\u00e1m \u0111\u1ed1c t\u1ea1i Vi\u1ec7t Nam<\/strong><\/h3>\n
1. T\u1ea1o ra s\u1ef1 minh b\u1ea1ch v\u00e0 \u0111\u1ed9 tin c\u1eady trong th\u00f4ng tin t\u00e0i ch\u00ednh<\/strong><\/h3>\n
III<\/strong>.\u00a0 <\/strong>Quy tr\u00ecnh Ki\u1ec3m to\u00e1n<\/strong><\/h3>\n
IV<\/strong>. <\/strong>K\u1ebft qu\u1ea3 Ki\u1ec3m to\u00e1n<\/strong><\/h3>\n
E. Ki\u1ec3m to\u00e1n B\u00e1o c\u00e1o T\u00e0i ch\u00ednh d\u00e0nh cho Ng\u00e2n h\u00e0ng v\u00e0 Nh\u00e0 \u0111\u1ea7u t\u01b0 t\u1ea1i Vi\u1ec7t Nam<\/strong><\/h2>\n
I. Kh\u00e1i ni\u1ec7m<\/strong><\/h3>\n
II<\/strong>. <\/strong>Ki\u1ec3m to\u00e1n v\u00e0 Qu\u1ea3n l\u00fd R\u1ee7i ro trong B\u00e1o c\u00e1o T\u00e0i ch\u00ednh<\/strong>:<\/strong><\/h3>\n
III<\/strong>.\u00a0 <\/strong>C\u00e1ch th\u1ef1c hi\u1ec7n<\/strong>:<\/strong><\/h3>\n