{"id":275,"date":"2020-02-14T08:35:28","date_gmt":"2020-02-14T08:35:28","guid":{"rendered":"https:\/\/life-coach.matbao.website\/giai-phap-vuot-qua-thach-thuc-trong-kiem-toan-du-dau-tu\/"},"modified":"2020-02-14T08:35:28","modified_gmt":"2020-02-14T08:35:28","slug":"giai-phap-vuot-qua-thach-thuc-trong-kiem-toan-du-dau-tu","status":"publish","type":"post","link":"https:\/\/life-coach.matbao.website\/?p=275","title":{"rendered":"Gi\u1ea3i ph\u00e1p v\u01b0\u1ee3t qua th\u00e1ch th\u1ee9c trong ki\u1ec3m to\u00e1n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0"},"content":{"rendered":"
\n

\u0110\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng l\u00e0 l\u0129nh v\u1ef1c quan tr\u1ecdng, gi\u1eef vai tr\u00f2 tr\u1ecdng y\u1ebfu trong vi\u1ec7c x\u00e2y d\u1ef1ng c\u01a1 s\u1edf v\u1eadt ch\u1ea5t – k\u1ef9 thu\u1eadt, th\u1ef1c hi\u1ec7n c\u00f4ng nghi\u1ec7p h\u00f3a, hi\u1ec7n \u0111\u1ea1i h\u00f3a \u0111\u1ea5t n\u01b0\u1edbc. \u0110\u1ec3 l\u00e0m r\u00f5 h\u01a1n v\u1ea5n \u0111\u1ec1 n\u00e0y, B\u00e1o Ki\u1ec3m to\u00e1n xin gi\u1edbi thi\u1ec7u b\u00e0i tham lu\u1eadn c\u1ee7a TS. Ho\u00e0ng Ph\u00fa Th\u1ecd – Ki\u1ec3m to\u00e1n tr\u01b0\u1edfng KTNN chuy\u00ean ng\u00e0nh IV – t\u1ea1i H\u1ed9i th\u1ea3o \u201cKTNN trong ti\u1ebfn tr\u00ecnh ph\u00e1t tri\u1ec3n \u0111\u1ea5t n\u01b0\u1edbc\u201d.<\/strong><\/h2>\n

Th\u1eddi gian qua, KTNN \u0111\u00e3 t\u1eadp trung ph\u00e1t hi\u1ec7n nh\u1eefng b\u1ea5t c\u1eadp, h\u1ea1n ch\u1ebf trong qu\u1ea3n l\u00fd \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh \u0111\u1ed1i v\u1edbi t\u1eebng giai \u0111o\u1ea1n c\u1ee7a qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0; ch\u1ec9 r\u00f5 nh\u1eefng sai ph\u1ea1m, khuy\u1ebft \u0111i\u1ec3m v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1c c\u01a1 quan c\u00f3 li\u00ean quan; \u0111\u1ed3ng th\u1eddi \u0111i s\u00e2u ph\u00e2n t\u00edch, \u0111\u00e1nh gi\u00e1 t\u00ednh kinh t\u1ebf v\u00e0 hi\u1ec7u qu\u1ea3 \u0111\u1ea7u t\u01b0 c\u1ee7a c\u00e1c d\u1ef1 \u00e1n. Tuy nhi\u00ean, do ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n th\u1ef1c hi\u1ec7n tr\u00ean c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh tr\u1ecdng y\u1ebfu v\u00e0 \u0111\u00e1nh gi\u00e1 r\u1ee7i ro (t\u1ee9c l\u00e0 ch\u1ea5p nh\u1eadn m\u1ee9c \u0111\u1ed9 r\u1ee7i ro \u1edf ng\u01b0\u1ee1ng h\u1ee3p l\u00fd) n\u00ean vi\u1ec7c ki\u1ec3m to\u00e1n n\u00f3i chung v\u00e0 ki\u1ec3m to\u00e1n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 n\u00f3i ri\u00eang \u0111\u00e3 g\u1eb7p kh\u00f4ng \u00edt kh\u00f3 kh\u0103n v\u00e0 th\u00e1ch th\u1ee9c.<\/p>\n

Nh\u1eefng kh\u00f3 kh\u0103n, th\u00e1ch th\u1ee9c trong ki\u1ec3m to\u00e1n qu\u1ea3n l\u00fd d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0\u00a0<\/strong><\/p>\n

M\u1ed9t l\u00e0,<\/em>\u00a0c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 trong l\u0129nh v\u1ef1c x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n (XDCB) \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd t\u01b0\u01a1ng \u0111\u1ed1i ch\u1eb7t ch\u1ebd, b\u00e0i b\u1ea3n, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n vay n\u01b0\u1edbc ngo\u00e0i (v\u1ed1n vay \u01b0u \u0111\u00e3i, v\u1ed1n vay ODA…). T\u1ea1i m\u1ed9t s\u1ed1 d\u1ef1 \u00e1n, quy \u0111\u1ecbnh c\u1ee7a hi\u1ec7p \u0111\u1ecbnh vay v\u1ed1n th\u01b0\u1eddng \u00e1p \u0111\u1eb7t vi\u1ec7c \u00e1p d\u1ee5ng c\u00e1c ti\u00eau chu\u1ea9n x\u00e2y d\u1ef1ng, c\u00f4ng ngh\u1ec7 thi c\u00f4ng m\u1edbi, v\u1eadt t\u01b0, v\u1eadt li\u1ec7u, trang thi\u1ebft b\u1ecb m\u00e1y m\u00f3c ti\u00ean ti\u1ebfn hi\u1ec7n \u0111\u1ea1i, \u0111\u1ecbnh m\u1ee9c, \u0111\u01a1n gi\u00e1 nh\u00e2n c\u00f4ng (th\u01b0\u1eddng l\u00e0 c\u1ee7a n\u01b0\u1edbc cho vay) ch\u01b0a t\u1eebng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam, ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n t\u00edch chi ph\u00ed, \u0111\u01a1n gi\u00e1 c\u1ee7a n\u01b0\u1edbc ngo\u00e0i c\u00f3 nhi\u1ec1u \u0111i\u1ec3m kh\u00e1c bi\u1ec7t so v\u1edbi c\u00e1c h\u01b0\u1edbng d\u1eabn c\u1ee7a Vi\u1ec7t Nam.<\/p>\n

Trong khi \u0111\u00f3, c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean l\u1ea1i ch\u01b0a c\u00f3 \u0111i\u1ec1u ki\u1ec7n ti\u1ebfp c\u1eadn \u0111\u1ec3 n\u1eafm b\u1eaft; tr\u00ecnh \u0111\u1ed9 v\u00e0 kinh nghi\u1ec7m c\u1ee7a nhi\u1ec1u ki\u1ec3m to\u00e1n vi\u00ean c\u00f2n h\u1ea1n ch\u1ebf trong vi\u1ec7c t\u00ednh to\u00e1n thi\u1ebft k\u1ebf c\u00f4ng tr\u00ecnh, nh\u1ea5t l\u00e0 c\u00e1c c\u00f4ng tr\u00ecnh l\u1edbn, c\u00f4ng tr\u00ecnh s\u1eed d\u1ee5ng ti\u00eau chu\u1ea9n x\u00e2y d\u1ef1ng, c\u00f4ng ngh\u1ec7 thi c\u00f4ng c\u1ee7a n\u01b0\u1edbc ngo\u00e0i.<\/p>\n

Hai l\u00e0,<\/em>\u00a0s\u1ed1 l\u01b0\u1ee3ng v\u0103n b\u1ea3n qu\u1ea3n l\u00fd v\u1ec1 l\u0129nh v\u1ef1c \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh r\u1ea5t l\u1edbn v\u00e0 th\u01b0\u1eddng xuy\u00ean thay \u0111\u1ed5i, \u0111i\u1ec1u ch\u1ec9nh theo t\u1eebng th\u1eddi k\u1ef3; quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ecbnh m\u1ee9c c\u00f4ng t\u00e1c t\u01b0 v\u1ea5n trong c\u00e1c d\u1ef1 \u00e1n ODA c\u00f2n thi\u1ebfu, gi\u00e1 c\u00e1c g\u00f3i th\u1ea7u t\u01b0 v\u1ea5n n\u00e0y th\u01b0\u1eddng do ch\u00ednh t\u01b0 v\u1ea5n l\u1eadp d\u1ef1a tr\u00ean nh\u1eefng \u0111\u1ecbnh m\u1ee9c, \u0111\u01a1n gi\u00e1 do ch\u00ednh h\u1ecd \u0111\u01b0a ra.<\/p>\n

Trong c\u00e1c d\u1ef1 \u00e1n ODA, r\u1ea5t nhi\u1ec1u h\u1ea1ng m\u1ee5c kh\u00f4ng c\u00f3 \u0111\u1ecbnh m\u1ee9c v\u00e0 \u0111\u01a1n gi\u00e1. Khi l\u1eadp d\u1ef1 to\u00e1n, t\u01b0 v\u1ea5n \u0111\u01b0a m\u1ed9t gi\u00e1 tr\u1ecb t\u1ea1m t\u00ednh (\u0111\u01b0\u1ee3c ph\u00e9p), th\u01b0\u1eddng l\u00e0 r\u1ea5t cao, \u0111\u1eb7c bi\u1ec7t v\u1edbi c\u00e1c h\u1ea1ng m\u1ee5c c\u00f4ng vi\u1ec7c chung, d\u1eabn \u0111\u1ebfn ki\u1ec3m to\u00e1n vi\u00ean kh\u00f4ng c\u00f3 c\u0103n c\u1ee9 \u0111\u1ec3 ki\u1ec3m to\u00e1n t\u00ednh tu\u00e2n th\u1ee7 \u0111\u1ed1i v\u1edbi c\u00e1c h\u1ea1ng m\u1ee5c n\u00e0y.<\/p>\n

Ba l\u00e0,<\/em>\u00a0c\u00f4ng t\u00e1c ki\u1ec3m to\u00e1n hi\u1ec7n nay ch\u1ee7 y\u1ebfu l\u00e0 h\u1eadu ki\u1ec3m, t\u1ea1i th\u1eddi \u0111i\u1ec3m ki\u1ec3m to\u00e1n, h\u1ea7u h\u1ebft c\u00e1c h\u1ea1ng m\u1ee5c ch\u00ecm khu\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n th\u00e0nh v\u00e0 ph\u1ee7 l\u1ea5p. \u0110o\u00e0n ki\u1ec3m to\u00e1n ch\u1ee7 y\u1ebfu d\u1ef1a tr\u00ean h\u1ed3 s\u01a1 t\u00e0i li\u1ec7u ho\u00e0n c\u00f4ng do \u0111\u01a1n v\u1ecb cung c\u1ea5p n\u00ean r\u1ea5t kh\u00f3 ph\u00e1t hi\u1ec7n t\u1ed3n t\u1ea1i b\u1ea5t c\u1eadp v\u1ec1 chi ph\u00ed, ch\u1ea5t l\u01b0\u1ee3ng c\u00f4ng tr\u00ecnh. M\u1ed9t s\u1ed1 \u0111o\u00e0n ki\u1ec3m to\u00e1n th\u1ef1c nghi\u1ec7m ki\u1ec3m tra hi\u1ec7n tr\u01b0\u1eddng ch\u1ee7 y\u1ebfu b\u1eb1ng ph\u01b0\u01a1ng ph\u00e1p quan s\u00e1t, \u0111o k\u00edch th\u01b0\u1edbc h\u00ecnh h\u1ecdc, l\u1ea5y m\u1eabu ho\u1eb7c thu\u00ea t\u01b0 v\u1ea5n ki\u1ec3m \u0111\u1ecbnh \u0111\u00e1nh gi\u00e1 ch\u1ea5t l\u01b0\u1ee3ng c\u00f4ng tr\u00ecnh.<\/p>\n

B\u1ed1n l\u00e0,<\/em>\u00a0\u0111a s\u1ed1 trong c\u00e1c cu\u1ed9c ki\u1ec3m to\u00e1n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, vi\u1ec7c cung c\u1ea5p h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u cho \u0111o\u00e0n ki\u1ec3m to\u00e1n c\u00f2n ch\u1eadm. Th\u01b0\u1eddng th\u00ec sau khi tri\u1ec3n khai ki\u1ec3m to\u00e1n t\u1eeb 1 \u0111\u1ebfn 2 tu\u1ea7n, \u0111\u01a1n v\u1ecb m\u1edbi cung c\u1ea5p c\u01a1 b\u1ea3n xong t\u00e0i li\u1ec7u; th\u00f4ng tin, s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ea1i th\u1eddi \u0111i\u1ec3m kh\u1ea3o s\u00e1t, thu th\u1eadp th\u00f4ng tin l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n kh\u00e1c v\u1edbi s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o t\u1ea1i th\u1eddi \u0111i\u1ec3m ki\u1ec3m to\u00e1n, g\u00e2y \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ti\u1ebfn \u0111\u1ed9, ch\u1ea5t l\u01b0\u1ee3ng cu\u1ed9c ki\u1ec3m to\u00e1n.<\/p>\n

N\u0103m l\u00e0,<\/em>\u00a0h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn ki\u1ec3m to\u00e1n ho\u1ea1t \u0111\u1ed9ng, ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7 \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, ki\u1ec3m to\u00e1n chuy\u00ean \u0111\u1ec1 c\u00f2n thi\u1ebfu, do v\u1eady, vi\u1ec7c \u0111\u00e1nh gi\u00e1 t\u00ednh kinh t\u1ebf, hi\u1ec7u l\u1ef1c, hi\u1ec7u qu\u1ea3 c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f2n ch\u01b0a th\u1ed1ng nh\u1ea5t, thi\u1ebfu c\u0103n c\u1ee9, b\u1eb1ng ch\u1ee9ng thuy\u1ebft ph\u1ee5c; c\u00e1c \u0111\u00e1nh gi\u00e1 nh\u1eadn x\u00e9t m\u1edbi ch\u1ec9 l\u00e0 \u00fd ki\u1ebfn ch\u1ee7 quan c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean v\u1ed1n ch\u1ee7 y\u1ebfu d\u1ef1a tr\u00ean c\u01a1 s\u1edf c\u00e1c b\u1eb1ng ch\u1ee9ng thu th\u1eadp v\u00e0 b\u00e1o c\u00e1o c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n \u0111\u1ec3 ph\u00e2n t\u00edch, \u0111\u00e1nh gi\u00e1.<\/p>\n

S\u00e1u l\u00e0,<\/em>\u00a0vi\u1ec7c th\u1ef1c hi\u1ec7n ki\u1ebfn ngh\u1ecb ki\u1ec3m to\u00e1n, b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n ki\u1ebfn ngh\u1ecb t\u1ea1i m\u1ed9t s\u1ed1 \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n c\u00f2n ch\u1eadm, d\u00e2y d\u01b0a k\u00e9o d\u00e0i. Trong khi \u0111\u00f3, ch\u1ebf t\u00e0i \u0111\u1ed1i v\u1edbi vi\u1ec7c ch\u1eadm tr\u1ec5 th\u1ef1c hi\u1ec7n c\u00e1c ki\u1ebfn ngh\u1ecb ki\u1ec3m to\u00e1n l\u1ea1i ch\u01b0a c\u00f3, g\u00e2y \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn hi\u1ec7u l\u1ef1c ki\u1ebfn ngh\u1ecb ki\u1ec3m to\u00e1n.<\/p>\n

\"\"C\u00e1c ki\u1ec3m to\u00e1n vi\u00ean KTNN khu v\u1ef1c IX ki\u1ec3m to\u00e1n m\u1ed9t d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng.<\/em><\/p>\n

Gi\u1ea3i ph\u00e1p n\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng ki\u1ec3m to\u00e1n c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/strong><\/p>\n

\u0110\u1ec3 n\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng ki\u1ec3m to\u00e1n, KTNN c\u1ea7n t\u0103ng c\u01b0\u1eddng \u0111\u1ed5i m\u1edbi, \u0111\u1ea9y m\u1ea1nh c\u1ea3i c\u00e1ch h\u00e0nh ch\u00ednh, \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin trong ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n; t\u0103ng c\u01b0\u1eddng ki\u1ec3m to\u00e1n ho\u1ea1t \u0111\u1ed9ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 vi\u1ec7c tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, t\u00ednh kinh t\u1ebf, hi\u1ec7u l\u1ef1c, hi\u1ec7u qu\u1ea3 trong qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i ch\u00ednh c\u00f4ng, t\u00e0i s\u1ea3n c\u00f4ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

Sau \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 nh\u00f3m gi\u1ea3i ph\u00e1p \u0111\u1ec3 n\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng ki\u1ec3m to\u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng:<\/p>\n

Th\u1ee9 nh\u1ea5t, nh\u00f3m gi\u1ea3i ph\u00e1p v\u1ec1 \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng nghi\u1ec7p v\u1ee5 ki\u1ec3m to\u00e1n l\u0129nh v\u1ef1c XDCB cho ki\u1ec3m to\u00e1n vi\u00ean.\u00a0<\/em><\/p>\n

C\u00f4ng t\u00e1c \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng c\u00e1n b\u1ed9, ki\u1ec3m to\u00e1n vi\u00ean c\u1ea7n t\u1eadp trung v\u00e0o vi\u1ec7c b\u1ed3i d\u01b0\u1ee1ng, b\u1ed5 sung \u0111\u00e0o t\u1ea1o v\u1ec1 l\u0129nh v\u1ef1c ki\u1ec3m to\u00e1n \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n, ki\u1ec3m to\u00e1n chuy\u00ean \u0111\u1ec1 l\u0129nh v\u1ef1c \u0111\u1ea7u t\u01b0 XDCB; t\u0103ng c\u01b0\u1eddng \u0111\u00e0o t\u1ea1o nghi\u1ec7p v\u1ee5 ki\u1ec3m to\u00e1n trong m\u00f4i tr\u01b0\u1eddng c\u00f4ng ngh\u1ec7 th\u00f4ng tin; \u0111\u01b0a th\u00eam n\u1ed9i dung ki\u1ec3m to\u00e1n th\u1ef1c h\u00e0nh v\u00e0o ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng ki\u1ec3m to\u00e1n vi\u00ean.<\/p>\n

B\u00ean c\u1ea1nh \u0111\u00f3, KTNN c\u0169ng c\u1ea7n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u00e1c m\u00f4 h\u00ecnh c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng v\u00e0 c\u00e1c thi\u1ebft b\u1ecb ki\u1ec3m tra c\u00f4ng tr\u00ecnh \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho c\u00f4ng t\u00e1c \u0111\u00e0o t\u1ea1o ki\u1ec3m to\u00e1n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng; \u0111\u1ea9y m\u1ea1nh h\u1ee3p t\u00e1c trong n\u01b0\u1edbc v\u00e0 qu\u1ed1c t\u1ebf, t\u0103ng c\u01b0\u1eddng giao l\u01b0u h\u1ecdc t\u1eadp v\u1ec1 nghi\u1ec7p v\u1ee5 ki\u1ec3m to\u00e1n \u0111\u1ea7u t\u01b0 XDCB.<\/p>\n

KTNN c\u1ea7n ti\u1ebfp thu, \u00e1p d\u1ee5ng nh\u1eefng ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m to\u00e1n m\u1edbi, t\u0103ng c\u01b0\u1eddng \u1ee9ng d\u1ee5ng r\u1ed9ng r\u00e3i ph\u01b0\u01a1ng ph\u00e1p k\u1ef9 thu\u1eadt ti\u00ean ti\u1ebfn, hi\u1ec7n \u0111\u1ea1i v\u00e0 c\u00f4ng ngh\u1ec7 tin h\u1ecdc trong ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n; ch\u00fa tr\u1ecdng x\u00e2y d\u1ef1ng v\u00e0 \u0111\u01b0a v\u00e0o khai th\u00e1c c\u00e1c ph\u1ea7n m\u1ec1m \u1ee9ng d\u1ee5ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n \u0111\u1ea7u t\u01b0 XDCB.<\/p>\n

Th\u1ee9 hai, nh\u00f3m gi\u1ea3i ph\u00e1p \u0111\u1ed5i m\u1edbi t\u1ed5 ch\u1ee9c v\u00e0 ho\u1ea1t \u0111\u1ed9ng \u0111o\u00e0n ki\u1ec3m to\u00e1n.<\/em><\/p>\n

KTNN c\u1ea7n \u0111a d\u1ea1ng h\u00f3a lo\u1ea1i h\u00ecnh v\u00e0 ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m to\u00e1n, \u00e1p d\u1ee5ng k\u1ebft h\u1ee3p lo\u1ea1i h\u00ecnh ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7 v\u00e0 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh; coi tr\u1ecdng \u0111\u00fang m\u1ee9c lo\u1ea1i h\u00ecnh ki\u1ec3m to\u00e1n ho\u1ea1t \u0111\u1ed9ng \u0111\u1ec3 n\u00e2ng cao hi\u1ec7u qu\u1ea3 ki\u1ec3m to\u00e1n. KTNN c\u1ea7n xem x\u00e9t \u00e1p d\u1ee5ng lo\u1ea1i h\u00ecnh ki\u1ec3m to\u00e1n ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c \u0111\u1ea7u t\u01b0 XDCB nh\u1eb1m \u0111\u00e1nh gi\u00e1 t\u00ednh kinh t\u1ebf, hi\u1ec7u l\u1ef1c v\u00e0 hi\u1ec7u qu\u1ea3 c\u1ee7a vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng v\u1ed1n trong \u0111\u1ea7u t\u01b0 XDCB.<\/p>\n

\u0110\u1ec3 c\u00f3 th\u1ec3 tham gia l\u00e0m t\u1ed1t ngay t\u1eeb \u0111\u1ea7u v\u00e0 n\u1eafm b\u1eaft th\u00f4ng tin v\u1ec1 qu\u00e1 tr\u00ecnh x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh, k\u1ebf ho\u1ea1ch \u0111\u1ea7u t\u01b0, KTNN c\u1ea7n k\u1ebft h\u1ee3p c\u1ea3 ph\u01b0\u01a1ng th\u1ee9c ti\u1ec1n ki\u1ec3m v\u00e0 h\u1eadu ki\u1ec3m. B\u00ean c\u1ea1nh \u0111\u00f3, KTNN c\u0169ng c\u1ea7n ch\u1ee7 \u0111\u1ed9ng tri\u1ec3n khai ti\u1ec1n ki\u1ec3m c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng l\u1edbn nh\u1eb1m th\u1ea9m \u0111\u1ecbnh, \u0111\u00e1nh gi\u00e1, xem x\u00e9t t\u00ednh kh\u1ea3 thi, t\u00ednh hi\u1ec7u qu\u1ea3 c\u1ee7a d\u1ef1 \u00e1n tr\u01b0\u1edbc khi ch\u00ednh th\u1ee9c ph\u00ea duy\u1ec7t d\u1ef1 \u00e1n; t\u1eadp trung th\u1ea9m \u0111\u1ecbnh, ph\u1ea3n bi\u1ec7n \u0111\u1ed1i v\u1edbi c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 t\u00e0i ch\u00ednh, gi\u00e1 c\u1ea3 v\u00e0 ph\u01b0\u01a1ng \u00e1n ho\u00e0n tr\u1ea3 v\u1ed1n \u0111\u1ea7u t\u01b0…<\/p>\n

Th\u1ee9 ba, nh\u00f3m gi\u1ea3i ph\u00e1p t\u0103ng c\u01b0\u1eddng qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n.<\/em><\/p>\n

KTNN c\u1ea7n \u0111\u1ed5i m\u1edbi ph\u01b0\u01a1ng ph\u00e1p, h\u00ecnh th\u1ee9c \u0111\u1ec3 n\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng, hi\u1ec7u l\u1ef1c v\u00e0 hi\u1ec7u qu\u1ea3 c\u00f4ng t\u00e1c thanh tra, ki\u1ec3m tra v\u00e0 ki\u1ec3m so\u00e1t ch\u1ea5t l\u01b0\u1ee3ng ki\u1ec3m to\u00e1n, trong \u0111\u00f3 l\u01b0u \u00fd c\u00f4ng t\u00e1c t\u1ef1 ki\u1ec3m tra, ki\u1ec3m so\u00e1t c\u1ee7a c\u00e1c KTNN chuy\u00ean ng\u00e0nh v\u00e0 khu v\u1ef1c; \u0111\u1ec1 cao vai tr\u00f2 c\u1ee7a th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb g\u1eafn v\u1edbi tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m tra gi\u00e1m s\u00e1t c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c, ki\u1ec3m to\u00e1n vi\u00ean trong th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c giao; duy tr\u00ec nghi\u00eam ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3 n\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng ki\u1ec3m to\u00e1n t\u1ed5ng h\u1ee3p \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd \u0111i\u1ec1u h\u00e0nh v\u00e0 vi\u1ec7c th\u1ef1c hi\u1ec7n ch\u1ee9c tr\u00e1ch nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c giao; t\u0103ng c\u01b0\u1eddng c\u00f4ng t\u00e1c t\u1ed5ng k\u1ebft, \u0111\u00e1nh gi\u00e1 r\u00fat kinh nghi\u1ec7m \u0111\u1ed1i v\u1edbi t\u1eebng th\u00e0nh vi\u00ean trong \u0111o\u00e0n ki\u1ec3m to\u00e1n, t\u1eeb \u0111\u00f3 r\u00fat ra b\u00e0i h\u1ecdc cho nh\u1eefng l\u1ea7n ki\u1ec3m to\u00e1n sau.<\/p>\n<\/div>\n

Theo TS. Ho\u00e0ng Ph\u00fa Th\u1ecd\/baokiemtoannhanuoc.vn<\/p>\n","protected":false},"excerpt":{"rendered":"

\u0110\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng l\u00e0 l\u0129nh v\u1ef1c quan tr\u1ecdng, gi\u1eef vai tr\u00f2 tr\u1ecdng y\u1ebfu trong vi\u1ec7c x\u00e2y d\u1ef1ng c\u01a1 s\u1edf v\u1eadt ch\u1ea5t – k\u1ef9 thu\u1eadt, th\u1ef1c hi\u1ec7n c\u00f4ng nghi\u1ec7p h\u00f3a, hi\u1ec7n \u0111\u1ea1i h\u00f3a \u0111\u1ea5t n\u01b0\u1edbc. \u0110\u1ec3 l\u00e0m r\u00f5 h\u01a1n v\u1ea5n \u0111\u1ec1 n\u00e0y, B\u00e1o Ki\u1ec3m to\u00e1n xin gi\u1edbi thi\u1ec7u b\u00e0i tham lu\u1eadn c\u1ee7a TS. Ho\u00e0ng Ph\u00fa […]\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[50],"tags":[51,52],"class_list":["post-275","post","type-post","status-publish","format-standard","hentry","category-kinh-nghiem-kiem-toan-du-an-dau-tu","tag-kiem-toan-du-an-dau-tu-xay-dung","tag-kiem-toan-xay-dung"],"_links":{"self":[{"href":"https:\/\/life-coach.matbao.website\/index.php?rest_route=\/wp\/v2\/posts\/275","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/life-coach.matbao.website\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/life-coach.matbao.website\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/life-coach.matbao.website\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/life-coach.matbao.website\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=275"}],"version-history":[{"count":0,"href":"https:\/\/life-coach.matbao.website\/index.php?rest_route=\/wp\/v2\/posts\/275\/revisions"}],"wp:attachment":[{"href":"https:\/\/life-coach.matbao.website\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=275"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/life-coach.matbao.website\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=275"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/life-coach.matbao.website\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=275"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}