Cu\u1ed1i th\u00e1ng 05\/2023, IIA Vi\u1ec7t Nam \u0111\u00e3 ph\u1ed1i h\u1ee3p c\u00f9ng CFO Vi\u1ec7t Nam v\u00e0 VNIDA t\u1ed5 ch\u1ee9c th\u00e0nh c\u00f4ng 02 bu\u1ed5i h\u1ed9i th\u1ea3o song song \u1edf H\u00e0 N\u1ed9i v\u00e0 Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh (HCMC) v\u1edbi s\u1ef1 hi\u1ec7n di\u1ec7n c\u1ee7a \u0111\u00f4ng \u0111\u1ea3o c\u00e1c kh\u00e1ch m\u1eddi v\u00e0 c\u00e1c \u0111\u1ed1i t\u00e1c chuy\u00ean m\u00f4n.<\/p>\n
\u0110\u00e2y l\u00e0 m\u1ed9t ch\u1ee7 \u0111\u1ec1 thu h\u00fat \u0111\u01b0\u1ee3c s\u1ef1 quan t\u00e2m c\u1ee7a c\u00e1c gi\u00e1m \u0111\u1ed1c t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n tr\u01b0\u1edfng, nh\u00e2n s\u1ef1 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9, ban ki\u1ec3m so\u00e1t, th\u00e0nh vi\u00ean h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, ban gi\u00e1m \u0111\u1ed1c,\u2026 v\u1edbi s\u1ed1 l\u01b0\u1ee3ng tham d\u1ef1 g\u1ea7n 145 ng\u01b0\u1eddi t\u1ea1i H\u1ed3 Ch\u00ed Minh v\u00e0 g\u1ea7n 100 ng\u01b0\u1eddi t\u1ea1i H\u00e0 N\u1ed9i. R\u1ea5t nhi\u1ec1u chia s\u1ebb t\u1eeb c\u00e1c chuy\u00ean gia, c\u00e1c trao \u0111\u1ed5i h\u1ecfi \u0111\u00e1p trong t\u1ecda \u0111\u00e0m mang t\u00ednh ch\u1ea5t th\u1ef1c ti\u1ec5n gi\u00fap c\u00e1c th\u00e0nh vi\u00ean tham d\u1ef1 h\u1ed9i th\u1ea3o hi\u1ec3u \u0111\u01b0\u1ee3c b\u1ea3n ch\u1ea5t, n\u1eafm b\u1eaft \u0111\u01b0\u1ee3c th\u1ef1c ch\u1ea5t c\u1ee7a c\u00e1c v\u1ea5n \u0111\u1ec1 m\u00e0 c\u00e1c doanh nghi\u1ec7p \u0111ang ph\u1ea3i \u0111\u1ed1i m\u1eb7t. IIA Vi\u1ec7t Nam t\u00f3m l\u01b0\u1ee3c c\u00e1c n\u1ed9i dung ch\u00ednh v\u1ec1 ch\u1ee7 \u0111\u1ec1 n\u00e0y theo c\u00e1c nh\u00f3m c\u00e2u h\u1ecfi d\u01b0\u1edbi \u0111\u00e2y:<\/p>\n
1. Hi\u1ec3u \u0111\u00fang v\u1ec1 quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u01b0 th\u1ebf n\u00e0o?<\/strong><\/p>\n B\u00e1o c\u00e1o T\u00e0i ch\u00ednh (Financial Statements) \u0111\u01b0\u1ee3c l\u1eadp theo c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn ho\u1eb7c theo quy \u0111\u1ecbnh nh\u01b0 CMKT Vi\u1ec7t Nam (VAS) ho\u1eb7c CMKTQT (IFRS). C\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c l\u1eadp v\u00e0 c\u00f4ng b\u1ed1 \u0111\u1ecbnh k\u1ef3 n\u0103m, qu\u00fd, th\u00e1ng theo y\u00eau c\u1ea7u c\u1ee7a ph\u00e1p lu\u1eadt (nh\u01b0 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ni\u00eam y\u1ebft) ho\u1eb7c y\u00eau c\u1ea7u c\u1ee7a c\u00e1c b\u00ean c\u00f3 quy\u1ec1n l\u1ee3i li\u00ean quan nh\u01b0 c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0, c\u00f4ng ty m\u1eb9, c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v.v. M\u1ed9t quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 vi\u1ec7c kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n, ph\u00e2n lo\u1ea1i t\u00e0i kho\u1ea3n hay tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo m\u1eabu m\u00e0 l\u00e0 m\u1ed9t qu\u00e1 tr\u00ecnh ph\u1ee9c t\u1ea1p, xuy\u00ean su\u1ed1t trong c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00f4ng ty: t\u1eeb ghi nh\u1eadn giao d\u1ecbch khi ph\u00e1t sinh; x\u00e1c \u0111\u1ecbnh v\u00e0 \u0111o l\u01b0\u1eddng gi\u00e1 tr\u1ecb ghi nh\u1eadn; \u0111\u1ecbnh kho\u1ea3n ho\u1eb7c ph\u00e2n lo\u1ea1i t\u00e0i kho\u1ea3n; c\u00e1c b\u00fat to\u00e1n v\u00e0 t\u00ednh to\u00e1n kh\u00f3a s\u1ed5 nh\u01b0 \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n, c\u00e1c x\u00e9t \u0111o\u00e1n chuy\u00ean m\u00f4n; chu\u1ea9n b\u1ecb n\u1ed9i dung th\u00f4ng tin c\u1ea7n thuy\u1ebft minh ho\u1eb7c ph\u1ea3i c\u00f4ng b\u1ed1,\u2026<\/p>\n C\u00e1c th\u00f4ng tin v\u00e0 d\u1eef li\u1ec7u k\u1ebf to\u00e1n n\u00e0y \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0 x\u1eed l\u00fd th\u1ee7 c\u00f4ng ho\u1eb7c qua c\u00e1c ph\u1ea7n m\u1ec1m t\u00edch h\u1ee3p trong to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin c\u1ee7a doanh nghi\u1ec7p, do \u0111\u00f3 s\u1ebd c\u00f3 nh\u1eefng r\u1ee7i ro li\u00ean quan \u0111\u1ebfn t\u00ednh \u201ctrung th\u1ef1c v\u00e0 h\u1ee3p l\u00fd\u201d c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i c\u00f9ng, bao g\u1ed3m c\u1ea3 c\u00e1c sai s\u00f3t k\u1ebf to\u00e1n, th\u1eadm tr\u00ed r\u1ee7i ro gian l\u1eadn li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n, doanh thu, chi ph\u00ed, k\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t kinh doanh v.v. cho \u0111\u1ebfn c\u00e1c r\u1ee7i ro ti\u1ec1m \u1ea9n trong c\u00f4ng ngh\u1ec7 th\u00f4ng tin.<\/p>\n Th\u1ef1c t\u1ebf theo xu h\u01b0\u1edbng ph\u00e1t tri\u1ec3n c\u1ee7a qu\u1ea3n tr\u1ecb c\u00f4ng ty c\u0169ng nh\u01b0 k\u1ef3 v\u1ecdng gia t\u0103ng c\u1ee7a c\u00e1c c\u1ed5 \u0111\u00f4ng v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 c\u0169ng nh\u01b0 c\u1ee7a c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc, c\u00e1c th\u00f4ng tin c\u1ea7n c\u00f4ng b\u1ed1 kh\u00f4ng ch\u1ec9 gi\u1edbi h\u1ea1n \u1edf c\u00e1c th\u00f4ng tin t\u00e0i ch\u00ednh m\u00e0 c\u00f2n m\u1edf r\u1ed9ng ra c\u00e1c th\u00f4ng tin phi t\u00e0i ch\u00ednh nh\u01b0 th\u00f4ng tin t\u01b0\u01a1ng lai, th\u00f4ng tin M\u00f4i tr\u01b0\u1eddng \u2013 X\u00e3 h\u1ed9i \u2013 Qu\u1ea3n tr\u1ecb (ESG)<\/p>\n 2. T\u1ea1i sao c\u1ea7n quan t\u00e2m \u0111\u1ebfn ICFR v\u00e0 ICFR c\u00f3 quan tr\u1ecdng kh\u00f4ng?<\/strong><\/p>\n \u0110\u1ec3 c\u00e1c d\u1eef li\u1ec7u v\u00e0 th\u00f4ng tin c\u1ee7a c\u00e1c giao d\u1ecbch v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ghi nh\u1eadn, theo d\u00f5i, \u0111o l\u01b0\u1eddng, x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb, \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y v\u00e0 c\u00f4ng b\u1ed1 th\u00f4ng tin \u201ctrue and fair view\u201d tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd\/ch\u1ea5p nh\u1eadn th\u00ec doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u00e1c r\u1ee7i ro c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u00ednh ch\u00ednh x\u00e1c, \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ph\u00f9 h\u1ee3p c\u1ee7a c\u00e1c s\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c ghi ch\u00e9p trong h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p, di\u1ec5n gi\u1ea3i tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Theo c\u00e1c nguy\u00ean t\u1eafc qu\u1ea3n tr\u1ecb c\u00f4ng ty t\u1ed1t c\u0169ng nh\u01b0 theo quy \u0111\u1ecbnh ph\u00e1p l\u00fd th\u00ec h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb v\u00e0 ban gi\u00e1m \u0111\u1ed1c c\u00f4ng ty ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m thi\u1ebft l\u1eadp v\u00e0 duy tr\u00ec c\u00e1c h\u1ec7 th\u1ed1ng quy tr\u00ecnh v\u00e0 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 ph\u00f9 h\u1ee3p, qua \u0111\u00f3 c\u0169ng ch\u1ecbu tr\u00e1ch nhi\u1ec7m cu\u1ed1i c\u00f9ng v\u00e0 cao nh\u1ea5t v\u1ec1 t\u00ednh trung th\u1ef1c v\u00e0 h\u1ee3p l\u00fd c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n Ph\u1ea1m vi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a c\u00e1c giao d\u1ecbch kinh t\u1ebf m\u00e0 doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n, bao g\u1ed3m c\u00e1c giao d\u1ecbch \u0111\u1eb7c th\u00f9 nh\u01b0 h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh, s\u1eed d\u1ee5ng c\u00e1c c\u00f4ng c\u1ee5 ph\u00e1i sinh, c\u00f4ng c\u1ee5 n\u1ee3, c\u00e1c giao d\u1ecbch mua b\u00e1n h\u1ee3p nh\u1ea5t, s\u1eed d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin, s\u1ed1 h\u00f3a v.v. s\u1ebd l\u00e0m gia t\u0103ng c\u00e1c r\u1ee7i ro ti\u1ec1m \u1ea9n v\u1ec1 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u1eb1m \u0111\u01b0a ra m\u1ed9t b\u1ee9c tranh \u201ctrung th\u1ef1c v\u00e0 h\u1ee3p l\u00fd\u201d nh\u1ea5t v\u1ec1 doanh nghi\u1ec7p. Th\u1ef1c t\u1ebf n\u00e0y \u0111\u00f2i h\u1ecfi c\u00e1c doanh nghi\u1ec7p ph\u1ea3i t\u0103ng c\u01b0\u1eddng v\u00e0 d\u1ef1a nhi\u1ec1u h\u01a1n v\u00e0o c\u00e1c ki\u1ec3m so\u00e1t r\u1ee7i ro c\u00e0ng s\u1edbm c\u00e0ng t\u1ed1t t\u1eeb khi ph\u00e1t sinh c\u00e1c giao d\u1ecbch kinh t\u1ebf. T\u00ednh hi\u1ec7u qu\u1ea3 c\u1ee7a c\u00e1c ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp v\u00e0 duy tr\u00ec \u0111\u1ed1i v\u1edbi c\u00e1c d\u1eef li\u1ec7u v\u00e0 th\u00f4ng tin t\u00e0i ch\u00ednh, h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n s\u1ebd l\u00e0m gia t\u0103ng \u0111\u1ed9 tin c\u1eady c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb v\u00e0 ban gi\u00e1m \u0111\u1ed1c s\u1ebd y\u00ean t\u00e2m h\u01a1n khi \u0111\u1eb7t b\u00fat k\u00fd duy\u1ec7t v\u00e0 th\u00f4ng qua b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p cho m\u1ee5c \u0111\u00edch c\u00f4ng b\u1ed1 th\u00f4ng tin cho c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc, cho c\u1ed5 \u0111\u00f4ng, cho nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 cho th\u1ecb tr\u01b0\u1eddng.<\/p>\n Trong khi \u1edf c\u00e1c n\u01b0\u1edbc ti\u00ean ti\u1ebfn v\u00e0 c\u00e1c th\u1ecb tr\u01b0\u1eddng v\u1ed1n ph\u00e1t tri\u1ec3n, c\u00e1c doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng c\u00e1c khung ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro \u1edf c\u1ea5p \u0111\u1ed9 cao nh\u01b0 Khung Ki\u1ec3m so\u00e1t N\u1ed9i b\u1ed9 t\u00edch h\u1ee3p COSO, \u0111\u1ed3ng th\u1eddi c\u0169ng ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 tr\u00e1ch nhi\u1ec7m v\u00e0 x\u00e1c nh\u1eadn t\u00ednh hi\u1ec7u qu\u1ea3 c\u1ee7a h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 nh\u01b0 c\u00e1c y\u00eau c\u1ea7u c\u1ee7a SOX404 (Hoa K\u1ef3), JSOX (Nh\u1eadt B\u1ea3n) v.v. \u0111\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c \u0111\u1ed9 tin c\u1eady cao h\u01a1n v\u1ec1 c\u00e1c th\u00f4ng tin t\u00e0i ch\u00ednh v\u00e0 phi t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c doanh nghi\u1ec7p ph\u00e1t h\u00e0nh v\u00e0 c\u00f4ng b\u1ed1, th\u00ec \u1edf Vi\u1ec7t Nam c\u00e1c doanh nghi\u1ec7p v\u1eabn ph\u1ea3i t\u1ef1 \u201cm\u00e0y m\u00f2\u201d v\u00e0 \u201ct\u1ef1 ph\u00e1t\u201d trong vi\u1ec7c ho\u00e0n thi\u1ec7n h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a m\u00ecnh, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c ki\u1ec3m so\u00e1t quy tr\u00ecnh kh\u00f3a s\u1ed5, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ICFR. \u0110i\u1ec1u \u0111\u00e1ng n\u00f3i l\u00e0 c\u00e1c khung ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro ti\u00ean ti\u1ebfn nh\u01b0 Khung COSO kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ee9c \u0111\u1ed9 tin c\u1eady cao h\u01a1n v\u1ec1 b\u00e1o c\u00e1o (t\u00e0i ch\u00ednh v\u00e0 phi t\u00e0i ch\u00ednh) m\u00e0 c\u00f2n gi\u00fap doanh nghi\u1ec7p \u0111\u1ea3m b\u1ea3o hi\u1ec7u qu\u1ea3 trong c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh (operations) v\u00e0 tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt (compliance).<\/p>\n Theo th\u00f4ng l\u1ec7 qu\u1ea3n tr\u1ecb c\u00f4ng ty t\u1ed1t, h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp theo m\u00f4 h\u00ecnh 03 tuy\u1ebfn c\u1ee7a Vi\u1ec7n Ki\u1ec3m to\u00e1n vi\u00ean N\u1ed9i b\u1ed9 (IIA) bao g\u1ed3m c\u00e1c ch\u1ee9c n\u0103ng s\u1ea3n xu\u1ea5t kinh doanh (tuy\u1ebfn 1), c\u00e1c ch\u1ee9c n\u0103ng gi\u00e1m s\u00e1t c\u1ee7a ban \u0111i\u1ec1u h\u00e0nh (tuy\u1ebfn 2) v\u00e0 ch\u1ee9c n\u0103ng ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 thu\u1ed9c c\u1ea5p qu\u1ea3n tr\u1ecb cao nh\u1ea5t trong doanh nghi\u1ec7p (tuy\u1ebfn 3). B\u00ean c\u1ea1nh \u0111\u00f3, ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp c\u0169ng \u0111\u01b0\u1ee3c xem l\u00e0 tuy\u1ebfn th\u1ee9 4 v\u1edbi vai tr\u00f2 \u0111\u01b0a ra \u00fd ki\u1ebfn v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p b\u00ean c\u1ea1nh c\u00e1c ch\u1ee9c n\u0103ng gi\u00e1m s\u00e1t \u0111\u1eb7c th\u00f9 c\u1ee7a Vi\u1ec7t nam nh\u01b0 ban ki\u1ec3m so\u00e1t. Tuy nhi\u00ean, c\u0169ng c\u1ea7n ghi nh\u1eadn l\u00e0 vi\u1ec7c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp hay vi\u1ec7c th\u1ea9m \u0111\u1ecbnh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a ban ki\u1ec3m so\u00e1t c\u1ee7a r\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p c\u0169ng kh\u00f4ng ch\u00fa tr\u1ecdng vi\u1ec7c \u0111\u00e1nh gi\u00e1 ho\u1eb7c d\u1ef1a v\u00e0o \u0111\u1ed9 tin c\u1eady c\u1ee7a c\u00e1c ki\u1ec3m so\u00e1t quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n N\u1ebfu doanh nghi\u1ec7p thi\u1ebft l\u1eadp v\u00e0 duy tr\u00ec \u0111\u01b0\u1ee3c m\u1ed9t h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 hi\u1ec7u qu\u1ea3 xuy\u00ean su\u1ed1t quy tr\u00ecnh t\u1eeb nh\u1eadp li\u1ec7u cho \u0111\u1ebfn h\u1ea1ch to\u00e1n v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u00ec kh\u00f4ng ch\u1ec9 \u0111\u1ea3m b\u1ea3o c\u00f3 \u0111\u01b0\u1ee3c m\u1ed9t b\u00e1o c\u00e1o c\u00f3 \u0111\u1ed9 tin c\u1eady cao, ph\u1ea3n \u00e1nh trung th\u1ef1c v\u00e0 h\u1ee3p l\u00fd t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u0169ng nh\u01b0 k\u1ebft qu\u1ea3 kinh doanh m\u00e0 c\u00f2n l\u00e0 c\u01a1 h\u1ed9i \u0111\u1ec3 t\u1ed1i \u01b0u chi ph\u00ed v\u00e0 ngu\u1ed3n l\u1ef1c cho vi\u1ec7c ki\u1ec3m to\u00e1n v\u00e0 th\u1ea9m \u0111\u1ecbnh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. B\u00ean c\u1ea1nh \u0111\u00f3 vi\u1ec7c chu\u1ea9n h\u00f3a ho\u1eb7c ki\u1ec7n to\u00e0n c\u00e1c ki\u1ec3m so\u00e1t quy tr\u00ecnh kh\u00f3a s\u1ed5 v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u0169ng l\u00e0 m\u1ed9t h\u1ee3p ph\u1ea7n quan tr\u1ecdng m\u00e0 l\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p ph\u1ea3i ch\u00fa tr\u1ecdng \u0111\u1ec3 chu\u1ea9n b\u1ecb \u0111\u00e1p \u1ee9ng v\u00e0 tu\u00e2n th\u1ee7 y\u00eau c\u1ea7u x\u00e1c nh\u1eadn hi\u1ec7u qu\u1ea3\/hi\u1ec7u su\u1ea5t c\u1ee7a h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 trong doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c doanh nghi\u1ec7p ni\u00eam y\u1ebft.<\/p>\n M\u1ed9t h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 trong quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng hi\u1ec7u qu\u1ea3 s\u1ebd t\u1ea1o r\u1ee7i ro b\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi c\u00f4ng b\u1ed1 s\u1ebd b\u1ecb sai s\u00f3t, ho\u1eb7c b\u1ecb \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n kh\u00f4ng ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn vi\u1ec7c ch\u1ea5p h\u00e0nh quy \u0111\u1ecbnh, ch\u00ednh s\u00e1ch, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn gi\u00e1 tr\u1ecb c\u00f4ng ty, \u0111\u1ebfn kh\u1ea3 n\u0103ng ti\u1ebfp c\u1eadn v\u1ed1n, vi ph\u1ea1m c\u00e1c th\u1ecfa thu\u1eadn t\u00e0i tr\u1ee3,\u2026 ho\u1eb7c th\u1eadm ch\u00ed d\u1eabn \u0111\u1ebfn r\u1ee7i ro ph\u00e1p l\u00fd kh\u00e1c.<\/p>\n 3. L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 c\u00f3 ICFR hi\u1ec7u qu\u1ea3 v\u00e0 ph\u00f9 h\u1ee3p?<\/strong><\/p>\n \u0110\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c m\u1ed9t h\u1ec7 th\u1ed1ng ICFR hi\u1ec7u qu\u1ea3 th\u00ec c\u1ea7n c\u00f3 s\u1ef1 \u0111\u1ea7u t\u01b0 v\u1ec1 quy tr\u00ecnh v\u00e0 con ng\u01b0\u1eddi c\u0169ng nh\u01b0 h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt, \u0111\u1eb7c bi\u1ec7t v\u1edbi nh\u1eefng doanh ngi\u1ec7p \u0111\u00e3 \u00e1p d\u1ee5ng ERP v\u00e0\/ho\u1eb7c c\u00e1c gi\u1ea3i ph\u00e1p c\u00f4ng ngh\u1ec7 th\u00f4ng tin\/s\u1ed1 h\u00f3a trong c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 qu\u1ea3n tr\u1ecb. L\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng c\u00e0ng nhi\u1ec1u, \u0111\u1ecba b\u00e0n ho\u1ea1t \u0111\u1ed9ng c\u00e0ng r\u1ed9ng, c\u00e1c giao d\u1ecbch c\u00e0ng ph\u1ee9c t\u1ea1p v\u00e0 \u0111\u1eb7c th\u00f9 th\u00ec nhu c\u1ea7u \u0111\u1ea7u t\u01b0 v\u00e0o h\u1ec7 th\u1ed1ng ICFR c\u00e0ng l\u1edbn. L\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh v\u00e0 xin ph\u00ea duy\u1ec7t ng\u00e2n s\u00e1ch ri\u00eang cho vi\u1ec7c n\u00e2ng c\u1ea5p v\u00e0 ki\u1ec7n to\u00e0n h\u1ec7 th\u1ed1ng ICFR theo c\u00e1c chu\u1ea9n nh\u01b0 khung COSO. IIA Vi\u1ec7t Nam c\u0169ng c\u00f3 \u0111\u1ec1 \u00e1n ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c hi\u1ec7p h\u1ed9i ngh\u1ec1 nghi\u1ec7p v\u1ec1 k\u1ebf to\u00e1n \u2013 ki\u1ec3m to\u00e1n \u0111\u1ec3 x\u00e2y d\u1ef1ng t\u00e0i li\u1ec7u tham chi\u1ebfu\/tham kh\u1ea3o v\u1ec1 khung ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 cho c\u00e1c doanh nghi\u1ec7p Vi\u1ec7t Nam.<\/p>\n B\u00ean c\u1ea1nh \u0111\u00f3, c\u1ea7n c\u00f3 c\u01a1 ch\u1ebf th\u00fac \u0111\u1ea9y v\u00e0 ph\u00e1t huy hi\u1ec7u qu\u1ea3 c\u1ee7a t\u1eebng tuy\u1ebfn ph\u00f2ng v\u1ec7 c\u00f3 li\u00ean quan \u0111\u1ebfn c\u00e1c b\u01b0\u1edbc ghi nh\u1eadn v\u00e0 x\u1eed l\u00fd s\u1ed1 li\u1ec7u, h\u1ea1ch to\u00e1n v\u00e0 b\u00e1o c\u00e1o th\u00f4ng tin t\u00e0i ch\u00ednh \u2013 k\u1ebf to\u00e1n t\u1eeb c\u00e1c ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c t\u00edch h\u1ee3p trong c\u00e1c quy tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng (s\u1ea3n xu\u1ea5t, b\u00e1n h\u00e0ng, thanh to\u00e1n v.v.) \u0111\u1ebfn c\u00e1c ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m tra c\u1ee7a c\u00e1c ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd r\u1ee7i ro v\u00e0 tu\u00e2n th\u1ee7 (g\u1ed3m c\u00e1c r\u1ee7i ro v\u00e0 tu\u00e2n th\u1ee7 li\u00ean quan \u0111\u1ebfn b\u00e1o c\u00e1o v\u00e0 c\u00f4ng b\u1ed1 th\u00f4ng tin t\u00e0i ch\u00ednh) c\u1ee7a Ban \u0111i\u1ec1u h\u00e0nh v\u00e0 cu\u1ed1i c\u00f9ng l\u00e0 \u0111\u00e1nh gi\u00e1 \u0111\u1ed9c l\u1eadp c\u1ee7a m\u1ed9t ch\u1ee9c n\u0103ng ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9. C\u00e1c doanh nghi\u1ec7p c\u0169ng c\u00f3 th\u1ec3 \u0111\u1eb7t \u0111\u1ea7u b\u00e0i ho\u1eb7c th\u1eadm ch\u00ed y\u00eau c\u1ea7u c\u00e1c \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp c\u00f3 r\u00e0 so\u00e1t v\u00e0 \u0111\u00e1nh gi\u00e1 v\u1ec1 ICFR v\u00e0 \u0111\u01b0a ra c\u00e1c khuy\u1ebfn ngh\u1ecb trong th\u01b0 qu\u1ea3n l\u00fd cho m\u1ee5c \u0111\u00edch ki\u1ec7n to\u00e0n.<\/p>\n Tuy nhi\u00ean, quan tr\u1ecdng nh\u1ea5t v\u1eabn l\u00e0 s\u1ef1 ch\u1ec9 \u0111\u1ea1o v\u00e0 gi\u00e1m s\u00e1t c\u1ee7a H\u0110QT th\u00f4ng qua UBKT ho\u1eb7c c\u00f3 s\u1ef1 ph\u1ed1i h\u1ee3p v\u1edbi BKS (trong m\u00f4 h\u00ecnh kh\u00f4ng c\u00f3 UBKT) v\u1ec1 vi\u1ec7c thi\u1ebft l\u1eadp m\u1ed9t h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, bao g\u1ed3m ICFR hi\u1ec7u qu\u1ea3. Quan tr\u1ecdng h\u01a1n n\u1eefa l\u00e0 s\u1ef1 b\u1ea3o tr\u1ee3 c\u1ee7a H\u0110QT v\u00e0 Ban Gi\u00e1m \u0111\u1ed1c l\u00e0 nh\u1eefng c\u1ea5p ch\u1ecbu tr\u00e1ch nhi\u1ec7m cu\u1ed1i c\u00f9ng v\u1ec1 t\u00ednh trung th\u1ef1c v\u00e0 h\u1ee3p l\u00fd c\u1ee7a c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 cho c\u00e1c b\u00ean c\u00f3 l\u1ee3i \u00edch li\u00ean quan nh\u01b0 c\u01a1 quan qu\u1ea3n l\u00fd, c\u1ed5 \u0111\u00f4ng, c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0, c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i tr\u1ee3 v\u1ed1n,\u2026<\/p>\n <\/p>\n Ngu\u1ed3n: https:\/\/theiia-vietnam.org\/kiem-soat-noi-bo-doi-voi-bao-cao-tai-chinh-internal-controls-over-financial-reporting-icfr\/<\/p>\n","protected":false},"excerpt":{"rendered":" Cu\u1ed1i th\u00e1ng 05\/2023, IIA Vi\u1ec7t Nam \u0111\u00e3 ph\u1ed1i h\u1ee3p c\u00f9ng CFO Vi\u1ec7t Nam v\u00e0 VNIDA t\u1ed5 ch\u1ee9c th\u00e0nh c\u00f4ng 02 bu\u1ed5i h\u1ed9i th\u1ea3o song song \u1edf H\u00e0 N\u1ed9i v\u00e0 Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh (HCMC) v\u1edbi s\u1ef1 hi\u1ec7n di\u1ec7n c\u1ee7a \u0111\u00f4ng \u0111\u1ea3o c\u00e1c kh\u00e1ch m\u1eddi v\u00e0 c\u00e1c \u0111\u1ed1i t\u00e1c chuy\u00ean m\u00f4n. \u0110\u00e2y l\u00e0 m\u1ed9t ch\u1ee7 … Continue reading Ki\u1ec3m so\u00e1t N\u1ed9i b\u1ed9 \u0111\u1ed1i v\u1edbi B\u00e1o c\u00e1o T\u00e0i ch\u00ednh (Internal Controls over Financial Reporting \u2013 ICFR)<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":2859,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,255],"tags":[144],"_links":{"self":[{"href":"https:\/\/cgsvietnam.com\/wp-json\/wp\/v2\/posts\/2858"}],"collection":[{"href":"https:\/\/cgsvietnam.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cgsvietnam.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cgsvietnam.com\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/cgsvietnam.com\/wp-json\/wp\/v2\/comments?post=2858"}],"version-history":[{"count":2,"href":"https:\/\/cgsvietnam.com\/wp-json\/wp\/v2\/posts\/2858\/revisions"}],"predecessor-version":[{"id":2884,"href":"https:\/\/cgsvietnam.com\/wp-json\/wp\/v2\/posts\/2858\/revisions\/2884"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cgsvietnam.com\/wp-json\/wp\/v2\/media\/2859"}],"wp:attachment":[{"href":"https:\/\/cgsvietnam.com\/wp-json\/wp\/v2\/media?parent=2858"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cgsvietnam.com\/wp-json\/wp\/v2\/categories?post=2858"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cgsvietnam.com\/wp-json\/wp\/v2\/tags?post=2858"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}