{"id":25150,"date":"2025-03-31T15:54:15","date_gmt":"2025-03-31T08:54:15","guid":{"rendered":"https:\/\/jobsgo.vn\/blog\/?p=25150"},"modified":"2025-03-31T15:54:17","modified_gmt":"2025-03-31T08:54:17","slug":"kiem-soat-noi-bo-la-gi","status":"publish","type":"post","link":"https:\/\/jobsgo.vn\/blog\/kiem-soat-noi-bo-la-gi\/","title":{"rendered":"Ki\u1ec3m So\u00e1t N\u1ed9i B\u1ed9 L\u00e0 G\u00ec? T\u00ecm Hi\u1ec3u 4 Vai Tr\u00f2 V\u00e0 M\u1ee5c \u0110\u00edch C\u1ee7a Ki\u1ec3m So\u00e1t N\u1ed9i B\u1ed9"},"content":{"rendered":"\n
Trong m\u00f4i tr\u01b0\u1eddng kinh doanh hi\u1ec7n \u0111\u1ea1i, vi\u1ec7c qu\u1ea3n l\u00fd r\u1ee7i ro v\u00e0 \u0111\u1ea3m b\u1ea3o ho\u1ea1t \u0111\u1ed9ng hi\u1ec7u qu\u1ea3 l\u00e0 y\u1ebfu t\u1ed1 quan tr\u1ecdng \u0111\u1ed1i v\u1edbi m\u1ecdi doanh nghi\u1ec7p. M\u1ed9t trong nh\u1eefng c\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3 \u0111\u1eafc l\u1ef1c cho qu\u00e1 tr\u00ecnh n\u00e0y ch\u00ednh l\u00e0 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9. V\u1eady ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 l\u00e0 g\u00ec? T\u1ea1i sao n\u00f3 l\u1ea1i \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong qu\u1ea3n l\u00fd doanh nghi\u1ec7p? H\u00e3y c\u00f9ng t\u00ecm hi\u1ec3u chi ti\u1ebft trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/p>\n\n\n
M\u1ee5c l\u1ee5c<\/p>
<\/p>\n\n\n\n Ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd hi\u1ec7u qu\u1ea3 v\u00e0 minh b\u1ea1ch h\u01a1n\n<\/i><\/p>\n\n\n Ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 l\u00e0 qu\u00e1 tr\u00ecnh x\u00e2y d\u1ef1ng, tri\u1ec3n khai v\u00e0 gi\u00e1m s\u00e1t c\u00e1c quy tr\u00ecnh, ch\u00ednh s\u00e1ch nh\u1eb1m \u0111\u1ea3m b\u1ea3o ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p di\u1ec5n ra hi\u1ec7u qu\u1ea3, gi\u1ea3m thi\u1ec3u r\u1ee7i ro v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Th\u00f4ng qua c\u00e1c quy \u0111\u1ecbnh, th\u1ee7 t\u1ee5c v\u00e0 c\u01a1 ch\u1ebf b\u00e1o c\u00e1o, h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u00f3 vai tr\u00f2 gi\u00fap nh\u00e0 qu\u1ea3n tr\u1ecb n\u1eafm b\u1eaft k\u1ecbp th\u1eddi c\u00e1c v\u1ea5n \u0111\u1ec1 t\u1ed3n t\u1ea1i, t\u1eeb \u0111\u00f3 \u0111\u01b0a ra bi\u1ec7n ph\u00e1p \u0111i\u1ec1u ch\u1ec9nh ph\u00f9 h\u1ee3p.\n<\/p>\n\n\n V\u00ed d\u1ee5: M\u1ed9t doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 th\u00f4ng qua vi\u1ec7c \u0111\u1ecbnh k\u1ef3 ki\u1ec3m tra t\u00e0i s\u1ea3n, \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n v\u00e0 gi\u00e1m s\u00e1t quy tr\u00ecnh s\u1ea3n xu\u1ea5t, gi\u00fap h\u1ea1n ch\u1ebf th\u1ea5t tho\u00e1t nguy\u00ean v\u1eadt li\u1ec7u v\u00e0 \u0111\u1ea3m b\u1ea3o ch\u1ea5t l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m.<\/p>\n\n\n H\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 l\u00e0 m\u1ed9t y\u1ebfu t\u1ed1 kh\u00f4ng th\u1ec3 thi\u1ebfu \u0111\u1ec3 x\u00e2y d\u1ef1ng m\u1ed9t doanh nghi\u1ec7p v\u1eefng m\u1ea1nh v\u00e0 ph\u00e1t tri\u1ec3n l\u00e2u d\u00e0i. C\u00e1c m\u1ee5c ti\u00eau c\u1ee7a ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ph\u00e2n chia th\u00e0nh nhi\u1ec1u kh\u00eda c\u1ea1nh nh\u1eb1m \u0111\u1ea3m b\u1ea3o m\u1ecdi ho\u1ea1t \u0111\u1ed9ng \u0111\u1ec1u \u0111\u01b0\u1ee3c ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi chi\u1ebfn l\u01b0\u1ee3c t\u1ed5ng th\u1ec3 c\u1ee7a doanh nghi\u1ec7p.\n<\/p>\n\n\n M\u1ee5c ti\u00eau ho\u1ea1t \u0111\u1ed9ng c\u1ee7a h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 l\u00e0 \u0111\u1ea3m b\u1ea3o c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh theo \u0111\u00fang k\u1ebf ho\u1ea1ch \u0111\u1ec1 ra. \u0110i\u1ec1u n\u00e0y bao g\u1ed3m vi\u1ec7c duy tr\u00ec n\u0103ng su\u1ea5t lao \u0111\u1ed9ng, \u0111\u1ea3m b\u1ea3o ch\u1ea5t l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m v\u00e0 d\u1ecbch v\u1ee5, t\u1eeb \u0111\u00f3 gi\u00fap doanh nghi\u1ec7p \u0111\u1ea1t \u0111\u01b0\u1ee3c k\u1ebft qu\u1ea3 kinh doanh mong \u0111\u1ee3i.\n<\/p>\n\n\n M\u1ed9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u00ednh x\u00e1c v\u00e0 minh b\u1ea1ch l\u00e0 y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh trong vi\u1ec7c \u0111\u1ecbnh h\u01b0\u1edbng \u0111\u1ea7u t\u01b0 v\u00e0 ch\u0103m s\u00f3c m\u1ed1i quan h\u1ec7 v\u1edbi c\u00e1c \u0111\u1ed1i t\u00e1c. M\u1ee5c ti\u00eau b\u00e1o c\u00e1o c\u1ee7a h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 bao g\u1ed3m:\n<\/p>\n\n\n 3 m\u1ee5c ti\u00eau ch\u00ednh c\u1ea7n \u0111\u01b0\u1ee3c doanh nghi\u1ec7p c\u1ee5 th\u1ec3 h\u00f3a bao g\u1ed3m:\n<\/p>\n\n\n V\u00ed d\u1ee5, m\u1ed9t doanh nghi\u1ec7p \u0111\u00e3 t\u1eebng b\u1ecb ph\u1ea1t v\u00ec vi ph\u1ea1m quy \u0111\u1ecbnh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 chuy\u1ec3n sang \u00e1p d\u1ee5ng h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 theo COSO, t\u1eeb \u0111\u00f3 gi\u00fap c\u1ea3i thi\u1ec7n \u0111\u00e1ng k\u1ec3 ch\u1ea5t l\u01b0\u1ee3ng b\u00e1o c\u00e1o v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt.\n<\/p>\n\n\n H\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 c\u00f4ng c\u1ee5 ph\u00f2ng ng\u1eeba r\u1ee7i ro m\u00e0 c\u00f2n g\u00f3p ph\u1ea7n n\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p. Vai tr\u00f2 c\u1ee7a h\u1ec7 th\u1ed1ng n\u00e0y bao g\u1ed3m:\n<\/p>\n\n\n Doanh nghi\u1ec7p c\u00f3 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 t\u1ed1t th\u01b0\u1eddng ghi nh\u1eadn m\u1ee9c t\u0103ng tr\u01b0\u1edfng kinh doanh \u1ed5n \u0111\u1ecbnh v\u00e0 gi\u1ea3m thi\u1ec3u c\u00e1c b\u1ea5t tr\u1eafc t\u00e0i ch\u00ednh.\n<\/p>\n\n\n Xem th\u00eam: <\/strong> M\u00f4 t\u1ea3 c\u00f4ng vi\u1ec7c Ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9<\/strong><\/a><\/p>\n\n\n \u0110\u1ec3 x\u00e2y d\u1ef1ng m\u1ed9t h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 hi\u1ec7u qu\u1ea3, doanh nghi\u1ec7p c\u1ea7n t\u1ed5 ch\u1ee9c c\u00e1c b\u1ed9 ph\u1eadn sau:\n<\/p>\n\n\n <\/p>\n\n\n\n H\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 g\u1ed3m nh\u1eefng g\u00ec?\n<\/i><\/p>\n\n\n \u0110\u1ec3 x\u00e2y d\u1ef1ng m\u1ed9t m\u00f4i tr\u01b0\u1eddng ki\u1ec3m so\u00e1t m\u1ea1nh m\u1ebd, doanh nghi\u1ec7p c\u1ea7n ch\u00fa tr\u1ecdng \u0111\u1ebfn nhi\u1ec1u y\u1ebfu t\u1ed1. <\/strong>Tr\u01b0\u1edbc h\u1ebft, c\u1ea7n \u0111\u1ea3m b\u1ea3o t\u00ednh li\u00eam ch\u00ednh v\u00e0 \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p<\/strong><\/a> cho l\u00e3nh \u0111\u1ea1o v\u00e0 c\u00e1n b\u1ed9. Th\u1ee9 hai, c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ea7n \u0111\u01b0\u1ee3c ph\u00e2n \u0111\u1ecbnh r\u00f5 r\u00e0ng v\u1edbi c\u00e1c nhi\u1ec7m v\u1ee5 v\u00e0 tr\u00e1ch nhi\u1ec7m \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u1ee5 th\u1ec3. Cu\u1ed1i c\u00f9ng, c\u00e1c ch\u00ednh s\u00e1ch v\u00e0 quy \u0111\u1ecbnh ph\u1ea3i \u0111\u01b0\u1ee3c ban h\u00e0nh b\u1eb1ng v\u0103n b\u1ea3n, ph\u1ed5 bi\u1ebfn v\u00e0 th\u1ef1c hi\u1ec7n m\u1ed9t c\u00e1ch nghi\u00eam t\u00fac.\n<\/p>\n\n\n V\u00ed d\u1ee5, m\u1ed9t s\u1ed1 doanh nghi\u1ec7p d\u1eabn \u0111\u1ea7u th\u1ecb tr\u01b0\u1eddng \u0111\u00e3 x\u00e2y d\u1ef1ng m\u00f4i tr\u01b0\u1eddng ki\u1ec3m so\u00e1t m\u1ea1nh m\u1ebd b\u1eb1ng c\u00e1ch t\u1ed5 ch\u1ee9c c\u00e1c kh\u00f3a \u0111\u00e0o t\u1ea1o \u0111\u1ecbnh k\u1ef3 v\u1ec1 \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p v\u00e0 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, gi\u00fap gi\u1ea3m thi\u1ec3u nh\u1eefng sai ph\u1ea1m kh\u00f4ng \u0111\u00e1ng c\u00f3.\n<\/p>\n\n\n \u0110\u00e1nh gi\u00e1 r\u1ee7i ro l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng \u0111\u1ec3 doanh nghi\u1ec7p c\u00f3 th\u1ec3 nh\u1eadn di\u1ec7n v\u00e0 x\u1eed l\u00fd c\u00e1c nguy c\u01a1 ti\u1ec1m \u1ea9n. Quy tr\u00ecnh \u0111\u00e1nh gi\u00e1 r\u1ee7i ro th\u01b0\u1eddng bao g\u1ed3m:\n<\/p>\n\n\n V\u00ed d\u1ee5, m\u1ed9t doanh nghi\u1ec7p trong ng\u00e0nh s\u1ea3n xu\u1ea5t c\u00f3 th\u1ec3 g\u1eb7p ph\u1ea3i r\u1ee7i ro v\u1ec1 ch\u1ea5t l\u01b0\u1ee3ng nguy\u00ean v\u1eadt li\u1ec7u. Sau khi \u0111\u00e1nh gi\u00e1, doanh nghi\u1ec7p s\u1ebd \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p nh\u01b0 ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng \u0111\u1ecbnh k\u1ef3 v\u00e0 thi\u1ebft l\u1eadp c\u00e1c ti\u00eau chu\u1ea9n nghi\u00eam ng\u1eb7t \u0111\u1ec3 gi\u1ea3m thi\u1ec3u r\u1ee7i ro n\u00e0y.\n<\/p>\n\n\n Ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n qua c\u00e1c ch\u00ednh s\u00e1ch, quy \u0111\u1ecbnh v\u00e0 th\u1ee7 t\u1ee5c nh\u1eb1m \u0111\u1ea3m b\u1ea3o m\u1ecdi ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec1u tu\u00e2n theo c\u00e1c ti\u00eau chu\u1ea9n \u0111\u00e3 \u0111\u1ec1 ra. M\u1ed9t s\u1ed1 ch\u1ec9 ti\u00eau t\u00e0i ch\u00ednh quan tr\u1ecdng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ed1ng k\u00ea nh\u01b0:<\/p>\n\n\n<\/figure>\n\n
2. M\u1ee5c Ti\u00eau C\u1ee7a H\u1ec7 Th\u1ed1ng Ki\u1ec3m So\u00e1t N\u1ed9i B\u1ed9\n<\/strong><\/span><\/h2>\n\n\n
2.1 M\u1ee5c Ti\u00eau Ho\u1ea1t \u0110\u1ed9ng\n<\/strong><\/span><\/h3>\n\n\n
2.2 M\u1ee5c Ti\u00eau B\u00e1o C\u00e1o\n<\/strong><\/span><\/h3>\n\n\n
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2.3 M\u1ee5c Ti\u00eau Tu\u00e2n Th\u1ee7<\/strong><\/span><\/h3>\n\n\n
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3. Vai Tr\u00f2 Quan Tr\u1ecdng C\u1ee7a H\u1ec7 Th\u1ed1ng Ki\u1ec3m So\u00e1t N\u1ed9i B\u1ed9 Trong Doanh Nghi\u1ec7p\n<\/strong><\/span><\/h2>\n\n\n
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4. 5 B\u1ed9 Ph\u1eadn C\u1ea5u Th\u00e0nh N\u00ean H\u1ec7 Th\u1ed1ng Ki\u1ec3m So\u00e1t N\u1ed9i B\u1ed9\n<\/strong><\/span><\/h2>\n\n\n
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4<\/strong>.1 M\u00f4i Tr\u01b0\u1eddng Ki\u1ec3m So\u00e1t\n<\/strong><\/span><\/h3>\n\n\n
4<\/strong>.2 \u0110\u00e1nh Gi\u00e1 R\u1ee7i Ro\n<\/strong><\/span><\/h3>\n\n\n
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4<\/strong>.3 Ho\u1ea1t \u0110\u1ed9ng Ki\u1ec3m So\u00e1t\n<\/strong><\/span><\/h3>\n\n\n