Khuôn mẫu kiểm soát nội bộ theo khuôn mẫu COSO

Nhóm: 4_52DN1 Hệ thống thông tin kế toán 1
Nhóm: 4_52DN1 Hệ thống thông tin kế toán 1
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DANH SÁCH THÀNH VIÊN:
1. 
2. 
3. 
4. 
5. 
6. 
7. 
8.  
9.!" #
10. $ 
Nhóm: 4_52DN1 Hệ thống thông tin kế toán 1
A. MỞ ĐẦU
% &''()*+', /0'1+'2345&'6789:6789
;<=/>?@8%5&2A<=8%5&8'B'/%3C,
D'1,E /%F'&*&.83 '3%5E<=8%5&,2G6789;
G 383 H5''589;'%3'().;<=/>?@
8%5&I3 /%*'5<9'()5JK51 '2AH;%' L3%I
3 '3%D'EJ#67.M .%2%+J?<A &'F4F.
,%$),JKN?0'/0''<OK 'IP
%J5Q5F*JFJ.,%.67'G35&@'E
K 'E'F;;%5 &'A+JR3%5D.%?%J5QD
*JFJ5E'%3'E#2R')S32'F;;%T<A
;%'1'E 3'()D'E+JR5<9C1'1,E /%F'&*&?%
J%'5&6K.DJKD5;" '3J23'U'3JJK%'
5&6KC
R*'5<92'V6'$;'1,E /%F'&*&'%?%
J.D WX&YZ[\5Q'3$D .)23'K%8R;5]

^_ `,E /%F'&*&'a%, `bcdce'a%*F%F%;bcdc[ffZC
%&?'G*37.gg/hDH/i/D'., %'74a 4j'
23DJ!' C
Nhóm: 4_52DN1 Hệ thống thông tin kế toán 1
B. NỘI DUNG
I. Tổng quan về hệ thống kiểm soát nội bộ:
1. Định nghĩa về hệ thống kiểm soát nội bộ:
'1,E /%F'&*&7,E /%F'&*&'0+'83/0'9J &'8%'
%'5&.*JFJ.,%.65E .&67./F23k80; $'3
2'%'()5E5K *K%'()5D%'5&6K.5'5<9 @'5'
&'F9J8!CbD'EE5iK83'1,E /%F'&*&83'1;'+'K
HG 3 &''()83 5ED5<9H5 1D23'FH5
1'FC
bT'7'g37.F'16K8!,FDL 061'
<ldc.m.mnomb5K *K%%/0%'5&6K; &''()5Q5<94#7
?0C
<2R7.*+',-%'5&3%;'()TD'E8351'<9;,E /%F'
&*&.,EK,E '%F&*&: &''1,E '.5%8<=.5FF'4F'0
;F'''323',K';F67'56K8!'%&*&?%
JCbD'<=9J.%'5&,E '%F&*&D'E O&/F8p
20,F<6'$+'2`83F%'5&'3:,'%FC%,,E 
'%F&*&%'5&'a%FL 0;R',E '%F.'1,E /%F'&*&
2R3'a%FL 0?%'()'0*3J9J2AJJFJ8R'C
2. Các thành phần của một Hệ thống kiểm soát nội bộ theo COSO
: '<=_E /%F'Xb%'%8q2% a'\]%'K%F+J
,F;'1,E /%F'&*&'62''8RJF/F,E 
/%F''%'7C
: F;%,E /%F'Xr/,n//a// a'\]R*'23J#'F;%8
65 @',?%;'7C
: %'5&,E /%F'Xb%'%8n'2'a/\]%3*&F/F23';'@5<9

'0 '9sJ*F 51'7JF'23"U;%5E5'
5<9 @',?%
: '1''.%'JXlt% '%?b% '%\]3'1'9
sJ2'%5(''. 8237E%,'6K'%'7.D
%JjJ'U#2T<'U+J6K8!'0'1' 2@;
GC
Nhóm: 4_52DN1 Hệ thống thông tin kế toán 1
: %'5&,E /%F'X%'%\]83 &'6F'G5FF'6K;
'1,E /%F'&*&.'9sJ4a 4j''1,E /%F'D5<92R3 &'
F'i.6KC
3. Lợi ích của hệ thống kiểm soát nội bộ vững mạnh:
&''1,E /%F'&*&2H /hsJ5a 8F89/%
'7]
 K *K%'4F;F/18,'%F23*F%F%'3;'7u
 vK *A';%8R%'& gJ512A'7?%*')*%#
2;'7#7u
 vK *A';%//D',1!;#2 3D'E#7'(%
'7u
 vK *A';%,'#';/F2367'G,?%;'7u
23
 "2'J4sH;%,''?%6K8!;%<57
5;C
'<=.,'7JF''E8'G89; &''1,E /%F'&*&
T'O'%8Ai2G<=;'7/hJ,D,"i'%2F 
/F'23,E /%F'F;%37N?023%, F /F''0'J;*K
'#C12AH'7 3D/0'F*'8AH<=6K8!23(5. &'
'1,E /%F'&*&2H /hDJJ'%/0''<O%;(5C
wj'25E 37. &''1,E /%F'&*&2H 83 &'#'1; &'
'16K'?%J2H .23537+'6'$512A'7D
35'<*%3CbF35'</h'<='KF%i%H'7D;

%'+JiC
H7'16'$5E'0'3F*JFJ,E /%F'&*&
x'0'3F*JFJ,E /%F'&*&5Vy &'/17'g
]
z&' '<=2"%F+ 5/0'0.F'5%5)23J#
'F S3u
zm7'G%'5&2367'G,E /%F'&*&5<94F5S3*2"*K
Nhóm: 4_52DN1 Hệ thống thông tin kế toán 1
235<9'75'&Q'%&*&'7u
zbF%'5&;%5<9J#'FS3HH#2,Fu
z+'KF%?JK5<9'02A/0M67'9Ju
z$#25JK'#';'1,E /%F'&*&u
zF ,E '23F /F'5<9J#'FS3u
z,-'3F*JFJ,E '5&8RJu
z$%?6'$JK5<98?<A?2"*Ku
z,-JK,E '23#%6K;F*JFJ,E /%F'&*&C
II. Các thành phần của một hệ thống kiểm soát nội bộ (COSO)
1. Môi trường kiểm soát:
Khái niệm: 3H7'1;'()K<O5%'5&;'1,E 
/%F'&*&2383F7'1'% &' '<='%5D'%3*&'32;'(
)DR')5<9' 6'$;'1,E /%F'&*&7,C&'
'<=, /%F''1'/h83'K6'$%/0%'5&6K;
'1,E /%F'&*&C
Ví dụ: R');*F 51'3%2' 6'$;8 235%5)
J.22'()*& F79J8!.22JKJ#.M .%
2S3.22JK*3*2"*KF&67.67.67'G/K4+'
,?%P
Nội dung:
1.1. Tính trung thực và các giá trị đạo đức:
- {4>5%5)23'''0;'%3'E#2832"D;'()C

bF/F.F6752'''023F'5%5)'E5 33
6K8! % 1C
:_4#7?0'''0JKs!F2+5]
*|J8023i&]K 'EFFJ8023i&JF'/8RC
}<=6K8!4#7?02"*K2FL 05%5).<i `5E
83 <iC
Nhóm: 4_52DN1 Hệ thống thông tin kế toán 1
:3#'16'$'% '<=,E /%F'.D'F5&52'',.'0
23F /F'F#'1,F;,E /%F'&*&C
1.2. Cam kết về năng lực:
:"80JKF,')23,"''5E'0 2@C
:b#gH/0F /F'2372"80;#2C
:_')23,"D512A'U 2@J@'&4j'5%F;36K8!C
:bD/F')7,') 'K72"80% &'
2+'523@'EDD'3 &'72,')23,"C
1.3. Hội đồng quản trị và ban kiểm soát:
- '<=,E /%F'DK<O5F,E*O&5B6K'23~7*,E '%FC
:HJ@'&23%/05&8RJ;&5B6K'23~7*,E '%F2A
53., 232';F'32'%&5B6K'. )5&
' . )5&F /F'23F35&;&5B6K'512A%'5&;
'7C
:&'&5B6K'"5&23'R'# .<A?`23F /F'2'0;
<=6K8!83#'1''75E,E /%F'&*&HC
1.4. Triết lý quản lý và phong cách nhà điều hành:
z F5&5F')?%J5<953C
z %*y;%,?%5<9+JRC
z E'6'F5&2365E ;36K8!C
1.5. Cơ cấu tổ chức:
z b+J,,( 3%'5&;?%J5<98RJ,%.
'0.,E /%F'23F /F'C

z wF5S6723'F ;7512A'U%'5&C
z @'&67 23*K+'%'5&;?%J.sJ?%
J'08<95Q%55E5'5<9 @55C
1.6. Phân định về quyền hạn và trách nhiệm:
z wF5 )5&'0;.67;'UF#7'UD '%
254+'23K67'2+5.'F *F%F%512AF+JD8
6C
Nhóm: 4_52DN1 Hệ thống thông tin kế toán 1
z E6/F'%5D 'K,')23, ;F
#2;1'.B805E'0 2@865F%'
5&,?%C
z w<AJ(*7;F?%J83'"6780%F
+J?<A5E$67'5DC
z '<=,E /%F'K<O*O!')2'F ; kF
#'%5i2C
1.7. Chính sách nhân sự:
z 5J;?%J2'''0.325%5)23"80
3 %59'U#2C
z E6]'7E?@.<AJ.53%'%.5FF.'<2+.5&
2.,a'<O23,M8R'C
z b@'E83]
- bF'L'7E?@'E65E ;'()224#7
?05&T#2C
- bF')'7E?@#2D &'2'V6'$C
- x53%'%#2*%B F%'5&<'()8AJ$.
'K%.)'G1.*3'RJ/hJKF/F265E 
53%'%#2C
- x8#7E2235*?0'25FF,'6K'0
5,-C
- b/F'8<i23F,%K'<O5E5&2%?7'G'3

'4+'/g H##2yC
- bF*JFJ,M8R'/h%'+765E ;'()512AF3
22J C
1.8. Áp dụng cho các doanh nghiệp có quy mô vừa và nhỏ:
F?%JD67 2U23yF#'137D'E,F2A5i28AC
&'/1,F*'D'E,E83]
- x'''023F'5%5)]5i2yD'E*3 &'*K
m7'g)4><55D,Dp83?%J,
5 &'2"D'()5*'83'''023F'5%5)C
- b/F#/0T,'E5<9*3*2"*K74#7
?0^*3*Ke<OF5i28AC'72`JKD/F
#/023/F37JK5<9'75'%#2.D'E*
&'F,F5iKiC
- bF?%JyTD&5B6K'5E,E /%F'&*&
HC
2. Đánh giá rủi ro:
Nhóm: 4_52DN1 Hệ thống thông tin kế toán 1
_8'&23%67 .+'s.8%G72'58!.*+',-'()3%,
%'5&5*F;%4+''UF7'1*'%%*%3'F5&C
• bF7'1*'%Cd06K8!' *.,%'$5%5)
JCb+'8<9F*&'+J./01yD;'1 F7'.;'
''*.'i/OC()23O/O','75(,J2A/0'7
5(. O&;/K4+'CbJ%6K8!23'K8<i%.'/0,E '.
,E /%F''9J%?%4b'7 •%?%'6'# CCC
• bF7'1*%3C75(83 '75(67'G2R3C7
5('D6a;<='?83 F/KJL 23?2@3*8k
'=Cw+'7'1', % 1'F5&5FK23'
JCd0*3; &'5%8R'7/F A.K<O5%'5&
;'()CCC
E'F*''?%F'F5&'.'()'<=47]4F5;%

H23' LC#'K<O;s,EK'/+'4+'234F5
F*JFJ5E6K8!23K 'E'F;sC
FF;%'<A'JK4F5 @'5D835,'67'5E,E /%F'
&*&D'E'05<9C
[ Xác Định Mục Tiêu
bD )5& @'] @'O )5&'%35i223 @'O )5&'U
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 ,'2FF''()512A4Q&.?0' @'375FF5E 
5E 7.i&.'F')5i2/h4#7?08<9'('EC3i/O
5EJ#*(B8024F5B80<'C
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;5i2C,'1.VRJ+'6F2A @';5i2CF @'
375<9''8RJ%%'5&,F'%'()<] 3.*F3.
/K4+'.'',CC
Phân Loại Mục Tiêu
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R7."U23JF'8R'%2/%'K%*F%F%'3C
Nhóm: 4_52DN1 Hệ thống thông tin kế toán 1
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Trùng lắp mục tiêu
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K $'?`5/0'75('%%'5&7'1''?%
2R7JK51JD2AH*+''<=4K7C
x?2#'1*'%]'75(<=6K8!D'E'F5&5H!')
,E /%F'D'E'05<9C
Nhóm: 4_52DN1 Hệ thống thông tin kế toán 1
‚;%O )5&%'5&];%O )5&'U%'5&.'U*&JR7)
",?%'%5i2C2?];%O*&JR*F3.'J'.,'R'CC
5FF5s5g;%O )5&%'5&/h?7'G;%O )5&'%35i2
&'F9J8!C
\b")23%B1;%
z r;%'U '<=*%3
z r;%?% '<=*'%
PHÂN TÍCH RỦI RO.
1) Làm thế nào để phân tích rủi ro?
z _ '%6F,)512AH'G1'<i'0

z 023%, `
2) Các bước thực hiện:
z wF5 @'I
z wF57'1;%I
z FF' 6'$;;%]%.'*G.'+JCb)2 '
58<98`5'
z FF4F/+'4K7;%.R6K.<='F
z <iJFJ,E /%F';%]/%/FJ2389
z wF5 );%+JR5<9
}•_D, `%3K%.'7'&23%'U'<=9J@'E
[\bFJ<iJFJJ#'
z d%/F2AF3.67 
z d%/F2AF3.D67 8Ai
z d%/F2AF,F3%51';'
Nhóm: 4_52DN1 Hệ thống thông tin kế toán 1
z d>?@#yL<]
‚',F5E  +1'6'$;67'GL
‚023%F*K#y5EJ#';%C
H'G15Vy/0s!5*'
d0'75( '<=%'5&
#/0 A
'1'' A7#+J'1''
"'<OD
_'R' A
V/KJL  A.%'5& A
F+'s'7
H%'5&O<A%3
3. Hoạt động kiểm soát
Nội dung chủ yếu:
:bF/F23F';'@5EsJ5K *K%83HN';36K85<9

'023DF35&''512AF;% '0F @'
;5i2C
:%'5&,E /%F'*%B ]/F,E /%F'23';'@,E /%F']
• b/F,E /%F']83H7'g83 .83i/O2'0
F';'@,E /%F'C
• ;'@,E /%F'83H675@'E5E'0'/F,E /%F'C
:E#%'H;%'5&,E /%F''a%?S,'6K;2FJ
?@%'5&,E /%F'23DF*JFJ5N'9J
Các nhân tố:
#'F 57?;] @55EF#2,E /%F'8`C
Nhóm: 4_52DN1 Hệ thống thông tin kế toán 1
‚xJR'F 7]
 &'83.,5E%F#g '+'KF,#; &'67'GJ2@
'U,JF'/%5,,''sCx?@]_5E% &'<=3%5D
'%?%J2U4j'?7' 3.2U'0'J 3.BT
<=37/(,'%F3D23*K%6K3DCd0, 
<2R7/h'%5,%//D'8R?ƒ4K723,DJF'C
 83JK'F*'HF)"/]
.Chức năng xét duyệt nghiệp vụ và chức năng bảo quản tài sảnCx?@] &'<=
2UJL2'7E?@8%5&2UJF'8<i'GD'E?`5'G'4+'
H8%5&^K%e23<=37/h ?@/1'8<i;F8%5&
,D'R'37C
. Chức năng kế toán và chức năng bỏa quản tài sảnCx?@JK'F*'H';,%
23,'%F3'B,%7'F*'H';623,'%F' ', 
 /h?`5'G'F#37/h/>?@F'3/K 3 G*K%6K%
@5C
CChức năng xét duyệt nghiệp vụ và chức năng kế toánCx?@],%5E &'F#
2UD674D/(9JK'82U/(,'%F9JK'C
: _E /%F'6F'G4>8!'']5E''5F'R7'G'0
%'5&,E /%F' ,E ''4F'0.575;232JL

FJ2@Cm'$+'5D83,E /%F''h'1)'U./(
/F232JLF8%J2@JK5s5g
:_E /%F'2R'+']2/%/F.51H/1/F,'%F23'3/KD'
'0'*g'*&JK5<9'05,GC'7#.65DJF'
H7,j 'B''%5i2C%'5&37'0%F8%/(/F23'3
/K.,EKH+N5Q5<95F/1')'0'<A<</>?@.'J
RJ .'3/K;5i2Cx?@]?%?,j'/g'5„*K%2'23
7/ju/>?@3,%7 a5E'a%?SP
:_E '5&8RJ2'0
:#'/%F'4j'82'0]4a 4j'8H25Q5<9'0*
F/%/F/1'0'2A/1,%.?0'%F,-'<AC5i2'<=473/%F''G
D'EJF'H2+5*+''<=.5ED'E'75(,J'=8<9%,
%.5N'9JCx?@]'M83*F*'K8'?%'.'M896
PC'65'F,7<A*+''<=<=6K8!D'ER?
F'<=9J 3 @',%5'5<9C
Nhóm: 4_52DN1 Hệ thống thông tin kế toán 1
* Áp dụng trong doanh nghiệp vừa và nhỏ
bF%'5&,E /%F''%?%Jy,,F*'5F,E/%2A
F?%J8A.'7';'@''D'E,F*'CxJ#'F
 575;'<=,D,"'%F'7y?%5D &'/1%'5&,E /%F'
',JK88'9J'%F'7yC
4. Thông tin và truyền thông
Nội dung chủ yếu:'1375<9''8RJ5E $'32'%5i2D,K
"g *g'23'%5(''''%253.6K'23,E /%F'F
%'5&
Các nhân tố:
: '1''.*%B K'1'','%FJK5K *K%+'
8<9''C'1''; &'5i2D'E5<94>8!' F7
'6'1';%,'9JK. ƒ83*K%5K F7+'
8<9;''83'9J.RJR.4F23'7RJ'R'

x?@''2%'5& 37FJ2@,FT<F''2
51';.2'GG,'/h5<9/>?@5E5FF3'B,%79JK'
'*F%F%'3C
:7'*K%5K F,''*'%23*%35%'5&
HCx?@]'7'*'%'U<=6K8!%+J5#2232
'J4s2A#2.,F3.233+JC
* Áp dụng trong những cồng ty vừa và nhỏ:
:'1'''%H'72U23y'<=,%')<'7
8A.<2'V;D,,j J6'$2A,'R'23 F7'5
<377.F%%'*'%'<=4>8! &'FH236K,%
,E'7'&67 3%
:7'*'%'U<=6K8!5#2'<=,K?ƒ?3'%F
'72U23yi83'%F'78A7?%832G'%H'7y
'<=D'+J*R'C
5. Giám sát
-Nội dung chủ yếu
Nhóm: 4_52DN1 Hệ thống thông tin kế toán 1
%3*&67'G%'5&JK5<9F /F'235N,''C'1
JKD,K"JK)"5&'75('a%7*'%23*%3
36F'G 3<=6K8!5FF+'8<9;'1,E /%F'.4F5
,E /%F'&*&D2R35s<'',7,23D/>5(%J9J
2A'U'=,-7,
-Các nhân tố
:vF /F''<=47]'JRF!,5DDJ'U,F33+J.F
*5&*+''<=Cx?@]F%F%%'5&23*F%F%'3.,'%FF /F'
'<=47F%'5&'5i2Cb….F 5D*&JR*F3. 
3.23/K4+''FF23''7.'6*F%F% *F33
37/hJF'F8/%2A,-'<A.,%23,J'=5<F*
JFJ,gJ@C
:vF /F'5,-]F&,E '%F5,-?%,E '%F2&*&.7?%,E 

'%F25&8RJ'0C
* Áp dụng trong cho các đơn vị vừa và nhỏ:
:%'5&F /F''<=47]'%F5i22U23y'<=,5<967
5')23;786'0'J5F 51537F36K
8!;&',FC
:%'5&F /F'5,-]bF5i22U23y'<=''0F&5F
F'1,E /%F'5,-
Những nguy cơ đối với sự chính xác của hệ thống thông tin kế toán:
v8R83321!83 /8'','.'3?% &'7
<='%&5B6K'.F 51.F#2%*')†'0.
83 K<O5*F%F%'3C
v8R*EO &'/1?<]47'.83 K)'U.'3886
5*F%F%'3.jJFJ2@,D'R'.a+F''.
83 /8F'''%*F%F%'3.1'
‡
FJ?@/F67'g.
5&7L 0.1!''%F/2 '%/1P 5FgJ'3/KC
v8RD?,'#'a%67.5D83]
Nhóm: 4_52DN1 Hệ thống thông tin kế toán 1
: v8R6K8!] &'#26K8!D'E1!83 /'''3<
*F%F%89R%i'0'CF37$D'E'"' ''<O
%F#7'"F(J 3$5g HC
:  %*E';]838+7'3/K;'()C&'#2*F38+7'
,y F7''23/>?@D% @5F#C28+7'37
,5<9jJ'/(/F,'%F.'G/1''*F%F%/h%i/1
''0'C
bF*<A,E /%F'D @5 "23JF'' .*E';C
d/D'83H8k,1!DK<O'A*F%F%'3<]8k2/1
$%jJ/.*y/D'%E/.83 /F,%K @.FJ2@
,'7FJ?@L 0.7'g.J<iJFJ235&,'%F.

/F'3,5s<,1!Cx?@]% &'/'#2*F
35QRJ /1823% F7''*F3C,')T#7
8k*O2G#2,*'83RJ/18/Cx?@]*F'' 'D'E
/'3*F<''%FC
bF*<A,E /%F'&*& JF'H8k37,/182U5<9RJ
23%C
So sánh gian lận và sai sót:
v1]583/J .83 88''.JKF/'0'C
_F]
bF '/%/F v8R d/D'
x 'G
')
32D''%F.D;!
  @52@89C
32,D;!.N83
2'G*y/D'.%?%"80
.''R'$'%
2CCC#7/J C
x )5&'
2
%8R8332D;!
'2i+'.<=
'0'<=D/0L
*.''%F,p8<ˆ,D
JF'i//D'C
%//D'8332,;
! )5&'2'+J.?ƒ
JF'C
x''$
7

v8R85<9%83/
J '$7C
d/D''7'&23%67 23
''$;DC
III. Thủ tục kiểm soát
Nhóm: 4_52DN1 Hệ thống thông tin kế toán 1
;'@,E /%F'83 &'J6'$'%%'5&,E /%F'C;'@
,E /%F'; &''7DF8%/]
1. Theo mục tiêu thì có các loại kiểm soát sau],E /%F'"U.,E /%F'JF'
.,E /%F'5NC
a. Thủ tục kiểm soát ngăn ngừa.
;'@,E /%F'"U83F')6K8!"2+5'<A,4K7C
<2+53%'()"I36K8!JKR?F/0,D
'E4K72383 '3%5E"5<9s*H%75&'9JC
bF36K8!JK4a 4j''U2+586y+'5F'K $D'E4K7
2A'7CE83 5<9537?%JJK'38RJFD 'G 
2+5<],E '%&*&.*&J#l.,E '%F5&8RJ.7H3'<2+2
,E /%F';%C
bF36K8!2'F'38% k8*K4#7?05<9''8RJF';
'@,E /%F'"5E'1'E2+55Q5<9R?C
b. Thủ tục hệ thống kiểm soát phát hiện.
R',D5E 34#7?05<9 $;%%?%JC%5D.5E''
<='4#7?0F';'@JF' 5EK*F%%5i2,F';'@
,E /%F'"*'+'*C
;'@,E /%F'JF'8324#7?0F';'@,E /%F' JF'
H//D'238R5EDH*JFJ5N%J9JC
bD'E8+7 &'2?@@'E83%'5&L*''*F%F%337;*&
JR,'%F.?023%2J#'<*5&;/18'U5 )2A'0'
'+7DH*5&8A5D83?+5ED%'5&5NJ9J
7C

c. Kiểm soát điều chỉnh.
bF%'5&5N5<9?ƒ*O2G'()5QL*/‰F';'@5
NC%J''8RJF';'@5NF2+55<9JF'*O';
'@JF'C
;'@,E /%F'5N83';'5<9F?%J/>?@5EK67'7
5N &'2+5?ƒC&',2+55<9JF'aaŠ.F36K8!
Nhóm: 4_52DN1 Hệ thống thông tin kế toán 1
5N'14>8!;?%J?%5D'%'<i8F/0,37/h
5<98%*y%K 'EC
Mối quan hệ giữa thủ tục ngăn chặn và thủ tục phát hiện.
bF36K8!,6FJ#*')gH';'@"U23JF'
.*O'0'';'@375D)"k'9'1,E /%F'&*&C';
'@"U83H';'@5 ) 3';'@JF'")23%5D5E'G 
H2+5C;'@JF'sJ"UF2+5/hJF'/' C
2. Theo phạm vi thì có hai loại kiểm soát]
- _E /%F']'<=83,E /%F'JF''E'123,E /%F'2R3C
- _E /%F')?@]'<=83,E /%F'523%.,E /%F'4>8!.,E /%F'5
C
IV. Để có một hệ thống KSNB thật sự hiệu quả
CHỈ TIÊU RỦI RO BIỆN PHÁP KHẮC PHỤC
KIỂM
SOÁT
CHI
TIÊU
_E
/%F'  '
'
 'D'E
*  />  ?@  /
@  5  %

+'gJC
: bD'1/(65EjJ'37
: bF%'5&'JKDJ'5<9J
?7'
: D )''%F' '.,%K'
'%F2<9' )JK''%F6_#3
: &JR_23';6'GJK'F*'23JK51
/(/F337C
_E
/%F'  '
>  #
3
b'7  D  'E
,  "
  JF'  
,J  '=  F
,%K  7E
,%K  s'  '
8R.D8k
: _#351/1?<'/(J@#
32A/1?<'/(/F_;b'7C
: x51?%[<=D'L 67,E '23
<=37,' 4>8!'%F%'5&
'23'35, '+'833'FC
: _4K78'GJK*F%7%_'<O
%F 51'35ED*JFJ4>8C
KIỂM
SOÁT
HÀNG
TỒN

KHO
VÀ
TSCĐ
K%  2
3  'B
,%
_D'E*
+'  gJ  %
2 +'gJ*
a  ?+C  b
#D'E;7
*y%?+,
/KJL D8k
5E  'F  *
: F*','%F3'B,%23';,%
: b+'H2R''<23'3JL 23%iD,D.ND
<=D'L 67 AD'E O5<9C
: $3D5<9RJ234+''U,%JKDJ
RJ23J4+',%5<9?7'5E';,%RJR'
/(,%23,'%F'%F_'%/(F23/(
J@C
: _*%B K/KJL ?O?JK5<9?F
Q23'a%?SO67 83y+'23O k
Nhóm: 4_52DN1 Hệ thống thông tin kế toán 1
J'C 5%/K4+'y+'5E?ƒ?3JF',
*'+'8C
: '1'a%?SB /(/F_./(/F/K4+'.
&'/18%Q% Q2'3DC
: _E '_5, '+'833'F.5'
,3,4K78C

<  'H
*K5"
,!db
575;
bF  %  ?
23'8!
dbD'E*
  '%F  /
?`5 //1
?<  '  *K
b_.  '
,+%/23
[/1%'5&
,F  ,
4FC
: V_8<H*K5",!db<83/(
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: 1/1?<'*K,!db2AF'V
;F,%Kdb'/(FC
: 3,E ,db3" %J9J2A
*K5",!dbC
: D['15ERJR'*K5",!db
5<9,J'='6/0J19JHF*&J
372AJV,'%FC
KIẾM
SOÁT
MUA
HÀNG
bN
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'L
67
A  8RJ
J  5
 
3
<=  ,
D 'L 67
TD'E5
  3
5<9
: b'7LD235F/1'<AFJ5
3;'UJV*5 3<
83 '*JFJ,E /%F'FJ5 
3'5E5K *K%35 5<9
5'3.2335<9R834FC
: 37N5<9<=D'L 67,!?7'23
JK5<9515_'/(F5E<=5
 3D'F 2#/FC
: x 3N5<9'3,'GJ5
 35<9;767C
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
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'%
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#2
8R  '%  2

5'  3]  5'
3  3  #
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'E  'G  D
5i  5E  5<9
''%F 8
65,%K
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: 'F*')"5 323)
"5'3CV' N5'33
+J,R5<9J5 3'
L5Q5<9<=D'L 67,!?7'C
: bF8;5i5'35<97E5JV
R3.JV,'%F23JV5 3
5EsJ,E 'R323''%F/5DC
Nhóm: 4_52DN1 Hệ thống thông tin kế toán 1
+5DC
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/%F'  2
R'
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,
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JjJ  'U
3
+J
#2 
3  D  'E

$  3  
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?  2@  J
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O )F'+J
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#  2  37
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B  ,
5<9  JjJ  'U
3+J
: Vy'+'83†*F%F'U†3+J k,
3C
: b'7%F5(2'F#2 35E
'F'G'[#2 3D62A
&'/13+J+'5'% &''=?3C
: |J?@/F,M8R''h,JF'
#2R%B,5<9JjJ'U3
+J.235,-'3,E '237C
R
5s
3
#2R
3  R  /
3<]3
D/2+'
8<9.  /1
8<9.  67
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: F*')"R323)"5
3C
: #2R3NR3,R5<9
5i5'39J8?%JV' >5.'0
F*JFJ'9J5E5%8<=3D
 5K *K%3D'0R5B+'2A5i
5'32'U67FC
: &'8;**KR3/,5<9%3
'323,!4%>%JV,'%F5E83
)'U'%F23JV5 35E83
*)267'G 35Q%3'3C
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D
5i  5sJ
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5i  K
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D  'E  JF'
323>D
5i  /  2  /1
8<9.  F  '.
%JF'3
D5i5sJC
: d,R5<9.5<95F'a%')'0
5E,E '2'8'@;F/1D5i23sJ
4F5FD5i5Q5<9'%FC

: _'%F,E 'F'';D5i/%2A
5i5'323**K%3D86238<
HF)'U37.2183i/O5E''%F
%3+J./h865H%?
39J823R5s3C

'%F 
_' '%F
*  /j.  M
: V,'%F.%512A &'/1'783*&JR
9JK'K;JV,'%F.8<H &'
?/FF375''%FC_5.
Nhóm: 4_52DN1 Hệ thống thông tin kế toán 1
3

4F
 %
* J
' 'D'E
D  '  '%F
 3
+J.  %  2A
H,!5<9M
67  ,
5s.  %  5
4+'''%F
F  ,%K  K
%  %  %
<=  K  %
%%F5i*

'  '%F  
88C
,'%FJK'G,N%F5i 3K5i5'
323**KR3%<=D'L 67
,!?7'''%FC
: V 3D'F '*F%%
JV,'%F2*+',-'75(G8652
3 3D'E ?` 5 '7 5( ''%F.
…<'=''%F.',+.3
*'K8CCC%3.*+',-'75(3%<'
/0M67'9J'<A,'75(2
''%FC
: +'KF/j.M 23J' '
5<95F/1'<AC
: %F5i5Q''%F5<95D?+^Q'
'%Fe23/1')'0;F/j.M 23J
' '5<98C
KIỂM
SOÁT
BÁN
HÀNG
b  ,'
9J8!2
8  %
3
&  T  #
2  *F  3
D'E83 %
b'7    ,'
&'  8  %

3  3  3
F7, 'E
5FJ)C
: <A, ,'237%3.#2*F
3R5<9'U'<A/0J?7';JV
,%/K4+'C
: V,%/K4+'5,-'G8JV,
?%*K*F%F%2/+'/K4+'V8C
R
5i  5'
3
5s2A
5
,%K
5,
i  5'  3
D  'E  5<9
+J  R  3
D  H  5
,%K5,
,  
4F  %  'U
,F  3
,  5<9
J?7'
: b'7D `5i5'3L23 `37JK
5<95F/1'<A235<9<=D'L 67,!
?7',+JR5i5'3C
Nhóm: 4_52DN1 Hệ thống thông tin kế toán 1
|J  ?@


/F  *F
  23
,E  '
'  ?@
9J8!
#  2  *F
3D'E+J
6F    
)  *F  
%,F3
5E  '"  ?%
/1*F323
?%5%b'7JK
  ;  %  '
?@6F )C
: 'F*'HJV'F J?7'
  ) *F 23 JV 'F *F
3C
: b'7FJ?@ )*F'hi51
2A,F3N%?[8%,F3
yC
: ob512A,F3<A%323#
3JF'3obJK8A237'C
v%

4F  /1
8<923
8%  /K
JL

%5s
,F
3
b'7D'E%
%,F3
/1  8<9  3
%  67  F
,  
4F  83  %
,F  3
J3  3.
,  +J
R  3  D
5Q  %  %
?`5 H
  J  J@
' ,
''X%'
8H.J2R
7E  J@
' \
: &JR%38<H8;J
%3C
:  35<98RJ?0'5Q5<9J
?7'23JK5<9,F3,!5Eb'7D*
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RJ  D
5i

4F

#  2  8RJ
D5iD'E
6  8RJ  [  /1
D  5i  %
3  D  5Q
%.  8RJ  /
D5i.8RJ[
D  5i  '3
D5iN8RJ")23%]
: %35Q5<9_C3,!R
: i5'35Q5<9512AJ%3
: 9J5B%3XD\
Nhóm: 4_52DN1 Hệ thống thông tin kế toán 1
  8.  8RJ
,1

'%F  57
5;  23

4F  *F
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*'
'
;  6  %
#  2  '
#D'E"
gJ  '  '.
,F  3
'  '%F
'<A,,%K

'  5D  5<9
  R  23%
?%'
: x/>?@D5i k,%32A
'1'a%?S_23,E ,%5,-/hsJJF'
H%?*F3 3,'%FC
: _7  ,  ,F  3  '  '%F  6  7E
,%KC
: F*')"jJ2''23)
"'%F''''3,%KC
TRÁC
H
NHIỆM
NHÀ
QUẢN
LÝ
bF  3  F
/F'   23  5
3_d
,J9J
2A  @  '
;b'7
: w#7?0 '<=2"Ds'$5/08
.5%5)J2AH675
S32'F .67.6789C
: wF5SF%'5&' L7i;%%C
: +'  ,-  '3 2 3%;b'75  JK  '# ';
_dC
: m75S3'F ,E '23F /F'C
: 35,-F*JFJ,E '5&8RJC

THIẾT
LẬP
QUY
CHẾ
KIỂM
SOÁT
: '8RJ,E /%F'?$.,E 'j%H
'1FJV*C
: RJJV,E ',E '%F&*&23 &'*,E
/%F'2A 2@JF'H//D';*5
3.,E '9J5BD5s';'@.5;5,
<.,E ',%65E*''D* ?@
,P "U5 )'+J+'F;%
D'E4K7C
Nhóm: 4_52DN1 Hệ thống thông tin kế toán 1
Nhóm: 4_52DN1 Hệ thống thông tin kế toán 1