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KIM TON NI B
1
QU TRNH PHT TRIN V CHC NNG CA KIM TON NI B
THC TRNG HOT NG KIM TON NI B VIT NAM V CC IU KIN KIM TON 4 NI B HOT NG C HIU QU
I/KHI NIM
KTNB ch l mt b phn kim sot trong mt n v, thc hin chc nng kim tra ca n v ny. Trong s cc cng vic thc hin ch yu gm kim tra, nh gi v kim sot tnh thch ng v hiu qu ca cc h thng k ton v KTNB.
Kim nh gi tra cc cc ga ph, thng tin kh nng ti chnh sinh li v v qun hiu qu l ca cc nghip v
Kim tra tnh tun th cc vn bn php l v cc quy ch, cc yu cu bn ngoi cng nh cc ch th v chnh sch ca Ban gim c
c lp v chuyn mn nghip v.Trng hp cn thit c quyn yu cu s h tr v chuyn mn v nhn s ca b phn chc nng
Kin ngh mang tnh cht xy dng i vi cc cp lnh o, cc b phn trong DN nhm nng cao hiu qu kinh doanh
l cc nhn t ch yu cn xem xt nhng khng nn qu coi trng khi thit lp b phn kim ton ni b Vic thit lp phi xut pht t nhu cu t thn ca cc doanh nghip ch khng th b chi phi bi bt k mt p lc bn ngoi no B phn kim ton ni b ch c thnh lp khi Ban gim c thy c s cn thit tng cng vic gim st mtj cch c lp cc b phn chc nng,cc n v cp di, cc c nhn trong doanh nghip
B my kim ton ni b gm :
S lng kim ton vin ni b ph thuc vo quy m kinh doanh, a bn hot ng, s lng cc n v thnh vin, tnh cht phc tp ca cng vic, yu cu qun l kinh doanh v trnh nng lc ngh nghip ca kim ton vin B phn KTNB ti dn phi c t chc c lp v ty thuc loi hnh v tnh cht s hu cua dn. Kim ton ni b c quyn yu cu cc b phn chc nng cung cp ti liu v thng tin, trong trng hp cn thit cng c quyn yu cu s h tr v chuyn mn v nhn s ca cc b phn chc nng
S KTNB:
Kim ton ni b
Nhm Trng
ng u phng (ban) kim ton ni b l trng phng (hoc trng ban) kim ton ni b doanh nghip.Trng phng kim ton ni b l ngi k,chu trch nhim trc (tng)gim c v trc php lut v bo co kim ton ni b.
I-/
KHI NIM
I-/KHI NIM Kim ton vin l cc chuyn gia k ton c k nng nghip v kim ton Kim ton vin ni b l kim ton vin trong ni b doanh nghip. Theo IFAC Lin on quc t cc nh kim ton th kim ton vin phi l ngi c k nng v kh nng ngh nghip,phi chnh trc,khch quan,c lp v phi tn trng b mt
-/ II
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Trong qu trnh thc hin cng vic phi tun th lut php, cc nguyn tc v chun mc ngh nghip v kim ton,cc chnh sch ch hin hnh ca Nh nc.
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phi khch quan, cao tnh c lp trong hot ng kim ton Khng ngng nng cao nng lc chuyn mn,cp nhp kin thc,gi gn o c ngh nghip.
1
Tun th nguyn tc bo mt cc ti liu c kim ton (tr cc trng hp yu cu ca to n hoc cc ngha v lin quan n tiu chun nghip v ).
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ThemeGallery is a Design Digital Content & Contents mall developed by Guild Design Inc.
ThemeGallery is a Design Digital Content & Contents mall developed by Guild Design Inc.
ThemeGallery is a Design Digital Content & Contents mall developed by Guild Design Inc.
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is a Design Digital Content & Contents mall developed by Guild Design Inc.
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ThemeGallery is a Design Digital Content & Contents mall developed by Guild Design Inc.
ThemeGallery is a Design Digital Content & Contents mall developed by Guild Design Inc.
ThemeGallery is a Design Digital Content & Contents mall developed by Guild Design Inc.
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ThemeGallery is a Design Digital Content & Contents mall developed by Guild Design Inc.
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ThemeGallery is a Design Digital Content & Contents mall developed by Guild Design Inc.
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