Kim ton hot ng

CHNG I. KIM TON HOT NG TRONG NI DUNG KIM TON. K/nim KTH: L mt loi hnh KD hng vo vic nh gi hiu lc ca h thng thng tin v qun tr ni b, hiu qu ca hot ng v hiu nng ca qun l cc hot ng , ang v din ra trong mt t chc, c quan. KTH c th c c cc yu t ca kim ton thng tin, c cc yu t ca kim ton tun th. KTH c hiu nh sau: KTH thuc kim ton, do cng c chc nng by t kin. Tuy nhin chc nng ny c c th theo hng thm nh v nh ga i tng ca KTH l nhng hot ng c th. Mc tiu ca KTH: + KT hiu lc h thng thng tin v qun tr ni b (kim ton hiu lc). + KT hiu qu hot ng (kim ton hiu qu). + KT hiu nng qun l (KT hiu nng), ch c hin ti v tng lai. T/hin chc nng nh gi cc mt nhm ci thin tnh hnh hay ti a ha hiu qu, ton dng ha thng tin v ti u ha cc m hnh kim ton ra quy nh. Tnh cht: KTH ch yu mang tnh cht ni b KT Nh nc: qun l ti sn Nh nc, kim tra, nh gi khch quan. KT Ni b: nh gi hot ng trong doanh nghip, phc v qun l. Quan h ch th khch th KT Nh nc: lnh vc cng vi cc hot ng huy ng, qun l, s dng ngn sch nh nc, cc ti sn cng khc. Kim ton Ni b: lnh vc t kim ton cc hot ng KD ca DN S khc bit ca KTHD v KTTC: i tng KT c th, chc nng KT 2. c im ca chc nng KTH, ng dng phng php KT trong KTH + Chc nng chung: Xc minh v by t kin. + Vi tng i tng c th: l nhng hot ng tc nghip ca DN hoc ton b hot ng hnh chnh cng th chc nng chnh thng xc nh l thm nh, nh gi. Ni dung ca thm nh, nh gi: 1) M t, l gii s c 2)o lng mc tn ti c 3) Nhn xt mt hoc vng mt th ca mt vt, mt hin tng tnh hp l,
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(tn sut mc ca c tnh cn nh gi (s lng, thi , k nng, nhu cu - Hnh thc thc hin: lu k, lu . - Th nghim ni v s dng ph bin trn c 2 phng din: thc nghim t yu cu v thc nghim tin cy. - Th nghim tn sut v thc nghim v tnh thng xuyn ca cc trnh t to ra kt qu. - Th nghim t yu cu v thc nghim tin cy thng xuyn thc hin. c bit th nghim phn tch cng c thc hin khng ch cho nhng trnh t (v s lng) m c cho nhng trnh t qun l nhng phng n iu hnh. Do , phng thc kim ton hot ng thng l phng thc kim ton chi tit. - Phng php k thut c thc hin: quan st kt hp kho st, thm d, phng vn, gi phiu xc nhn hoc xem xt t u. n cui v ngc li

lm c s cho kt lun ca cuc kim ton t c

T bc mt cc thng tin c lng ha, khi qut ha hoc chi tit trnh t ha cng vi kt qu kho st tnh thng xuyn ca cc trnh t. - tin hnh nh gi theo tiu chun c th + Thuc tnh c th lng ha c: tiu chun cn phi c mt tr s c th. + Thuc tnh khng th lng ha c: l mt qua tc c th. - o lng trong kim ton hot ng nh mt qu trnh ng dng cc phng n i chiu trn c s s lng ha hoc quy tc ha vn ng ca s vt hin tng cn nh gi. Trnh t thc hin: 1) Xc nh mc tiu o lng (trn c s mc tiu chung ca kim ton c th) 2) Xc nh i tng o lng (trn c s nghin cu cc thuc tnh c trng cho i tng c th ca cuc kim ton). 3) Xc nh h thng tiu ch xc nh tiu chun o lng thch hp vi mc tiu v i tng o lng. Tiu chun ny khng ch l nhng s gc m c nhng quy tc gc. 4) Chn mu cc n v o lng cng cc k thut o lng ph hp vi tng loi mu
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tnh hiu qu v tnh kh thi ca phng n Qu trnh hnh thnh kin nh gi v mc t c v kin ngh cc gii php ci tin cc trnh t. + Phng php t chc nng cao hiu lc, hiu qu, hiu nng. - Cn phn tch sot xt. + Th nghim tn sut nh gi cht lng ca cc trnh t, cc phng php iu hnh v cc phng php tng hp.

 c s dng rt ph bin.

trong tng trng hp c th. 5) T chc thc hin.

3. Mc tiu ca kim ton hot ng. Sot xt v nhn nh hiu lc ca kim sot qun tr ni b. Hiu lc: Quy nh sc mnh gy nn mt kt qu; hiu lc vic c gi tr iu tit chi phi. C th nh sau: - Nhn nh hiu qu v thnh tch ca cc h thng thng tin v t chc c thit lp cho hot ng ca doang nghip v cc phng php iu hnh. - Nhn nh i n kin v cht lng ca cng c,d xut v cc trnh t, n truyn, chu trnh Nhm nng cao hiu qu; tng xng ca t chc v cc phng php iu hnh. S khc bit v nh gi kim sot ni b trong KTHD v KTTC Ch tiu Kim ton taichinh Kim ton hot ng V mc tiu nh gi h thng kim sot nh gi h thngkim ni b ch l phng tin sot ni b l ch ca t ti ch ca kim ton t mc tiu kim ton. chc. Kim ton t chc nh Kim ton hot ng i gi h thng kim sot ni b su vo t chc thng l nghin cu s hin din v xuyn ca cc nhim v hot ng ca quy ch kim to nn cc quy trnh sot vi cc yu t v cu cng cc cch thc v thnh h thng kim sot ni ang p dng to ra b nh gi trng yu v r hiu lc( qua im mnh ro, xy dng k hoch v la v yu ) ca kim sot. chn th tc kim ton i tng Quan tm ti ton b hot Quan tm ti ngun lc nh gi h ng t chc trong ton b quy c v cn c m thng kim ch kim sot ni b bo h qu ca hot sot ni b ng, ca thng tin v ca qun l. Trnh t Kim ton t chc thng bt Kim ton hot ng nh gi u t kt qu la chn th xem xt tun t din bin nghim p dng ca cc nhim v . Phm vi Kim ton t chc trc ht Kim ton hot ng tp
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kho st

quan tm ti din rng(ton b trung ch ti cc nhim h thng kim sot ni b ca v xy ra trong b phn khch th kim ton). c lc chn kim ton. V hng Kim ton t chc quan tm Kim ton hot ng kt lun ti tnh hu hiu ca h thng hng ti hiu qu c th kim sot i vi tin cy ca cc quy trnh v ca thng tin. phng php kim sot. Xem xt nh gi hiu qu hot ng: - Hiu qu: mi tng quan u vo khan him vi u ra l hng ha v dch v. - Mi tng quan ny c o lng: + Theo hin vt: hiu qu k thut. + Theo chi ph: hiu qu kinh t. - Khi nim hiu qu c dng lm mt tiu chun xt xem cc ti nguyn c cc th trng phn phi nh th no? - Hiu qu gn lin vi tnh kinh t. Nhn nh hiu qu v tit kim l nhn nh v sc sn xut v sc sinh li ca cc ngun lc qua vic tm hiu, xem xt nhng iu kin hot ng.v nhng quy nh cng vic t chc mua sm, huy ng, s dng cc ngun lc trong quan h vi u ra. Nghin cu v nhn nh hiu nng qun l. 1) Mc m bo cc ngun lc trong hin ti v tng lai so vi yu cu ca cc mc tiu t ra. 2) Mc ph hp gia cc kt qu c trong hin ti v tung lai so vi cc mc tiu t ra - Hiu nng l mt khi nim, nh l, ng dng trong cc mc tiu c th c th o lng, nhn nh, ci tin. - Hiu nng ch r mi quan h ngun lc v kt qu; gia mc thc hin vi mc d kin ca cc mc tiu. Mi quan h gia cc mc tiu. - 3E c mi quan h hu c trong mt cuc kim ton hot ng. nh gi hiu lc qun tr ni b va l mc tiu, va l tin cho nh gi h qu hot ng v hiu nng qun l. - 3E c tnh nh l tng i song gia chng c mi lin h rt cht ch trong nghin cu nh gi mt hot ng c th. 4. Quan h gia kim ton hot ng v kim ton t chc. Tiu ch / Loi hnh Kim ton ti chnh Kim ton hot ng Mc tiu tng qut Cht lng thng tin 3E ( tin cy, hp l,
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i tng c th

Cc hot ng c th (hot ng cung ng, snar xut, tiu th, thanh ton) v t chc v phi t chc v ang c thc hin. Vn dng phng Vn dng tng hp Vn dng tng hp php kim ton cc phng php cc phng php kim chng t v ngoi ton kt hp phng chng t hnh thnh php thng k, d bo cc trc nghim, th hnh thnh cc trc nghim th tc kim nghim ( k c th ton v cht lng ( nghim tn sut, o tin cy, hp l, hp lng , phng thc php) ca thng tin). k c phng thc trnh t). Phm vi kho st Ch yu l cc yu t Ton b hot ng lin quan n cht v ang thc hin lng thng tin t trong phm vi c chc qua trong ton kim ton trn c s b khch th kim chn mu in hnh ton. hoc trng im i tng s dng kt Tt c nhng ngi Ch yu cho nh qun qu. quan tm (ch s hu, l trong n v. c quan nh nc).

hp php). Cc bng khai t chc (Cc BTTC, quyt ton phng n, cng trnh, quyt ton ngn sch) hon thnh.

Chng 2: Chun mc v tiu chun trong kim ton hot ng Tng quan v chun mc v tiu chun trong kim ton hot ng: Chun mc chung ca kim ton nh mt h thng php l lm thc o, iu tit kim ton trong mi quan h vi cc hot ng khc, l c s t chc kim ton hot ng. Do kim ton hot ng c i tng c th nn chun mc chung cn c c th ha vi nhng phng php k thut c th v vi mc tiu c th ca kim ton hot ng.
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i tng c th ca kim ton hot ng rt a dng nn chun mc kim ton hot ng khng th xy dng chung lm c s cho mi cuc kim ton. Kim ton hot ng cn c nhng chun mc nh hng chung cho nhng cuc kim ton ring bit. Chun mc ny gm c 2 phn: + Phn chung cho mi cuc kim ton trn c s nhng chun mc chung c chp nhn ph bin. + Phn c th cho tng loi hot ng theo quy nh c lin quan n hot ng c kim ton. Kim ton hot ng cn chun mc hng dn hnh vi, o lng cht lng hot ng, tiu chun nh gi trnh t, phng php iu hnh, kt qu hot ng. Tiu chun l nhng quy cch k thut, thuc tnh, c tnh thng nht cho 1 sn phm, dch v lm mu mc, c s o lng, nh gi hoc lm cn c thc hin. L kt qu c th ca cng tc tiu chun ha do mt c quan c thm quyn ph chun, gm tiu chun k thut, tiu chun tnh nng. Tiu chun ha l vic quy nh, p dng nh mc, quy tc nhm iu chnh lnh vc hot ng nht nh ca con ngi t mc tit kim ti u, tun th nhng iu kin hot ng, yu cu ca k thut an ton Trong kim ton hot ng c nhiu i tng c th thiu vng nhng chun mc, trong trng hp ny kim ton hot ng phi la chn thc o tng ng, thm ch phi xy dng d mang tnh ch quan tiu chun lm cn c xem xt, nh gi. Nhng ch tiu, tiu ch hnh thnh tiu chun Kim Ton Hot ng: Ch tiu l xc nh v mt lng trong mi quan h vi mt cht mt hin tng kinh t, x hi c th. Cht lng l ni dung kinh t ca ch tiu, mang tnh n nh tng i, s lng l tr s ca ch tiu, thng xuyn thay i. Nhng ch tiu cn m bo tnh so snh c gia tr s thc t - tr s tiu chun v vy phi cng ni dung, phng php tnh, phm vi, n v tnh, cc n v c iu kin tng t nhau hay cn phi lng ha c. Nu khng lng ha c dng quy tc a ra nh gi nh tnh. nh gi 1 hot ng c nhng thuc tnh khc nhau vi nhiu b phn cu thnh v theo nhng mc tiu khc nhau cn c nhng phn h tiu ch khc nhau l nhng ch tiu hay quy tc c phn loi theo tiu thc hay thuc tnh c chn nghin cu. Chun mc kim ton hot ng Nguyn tc chung trong vic c th ha v p dng chun mc chung:
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Thc hin KTH l thc hin chc nng thm nh nh gi c lp, khch quan trung thc v hiu lc ca h thng qun tr ni b, hiu qu hot ng v hiu nng qun l. KTH trc ht cn p ng y i hi ca chun mc kim ton c chp nhn ph bin v kim ton vin, v thc hnh kim ton v v bo co kim ton. Hot ng c th thuc i tng kim ton bao gm c hot ng ti chnh v hot ng phi ti chnh li c thc hin trn nhiu lnh vc khc nhau nn ngoi chun mc cn c nhng vn bn php l khc iu tit kim ton hot ng. Chun mc chung v kim ton vin trong KTH: Tnh c lp: c lp vi ngha thot khi mi rng buc kt lun kim ton m bo tnh khch quan + V mt php l: KTH do kim ton vin ni b hoc kim ton vin bn ngoi thc hin: Vi kim ton vin ni b cn trnh s l thuc vo n v c kim ton Vi kim ton vin bn ngoi: a v php l ny cn c khng nh trong lut kim ton hoc lut ngn sch + V hiu lc t chc v hot ng: trn c s h thng php l ni trn KTH c th c thc hin c lp hoc lin kt vi kim ton ti chnh. Trnh ngh nghip i hi trn c hai mt: nng lc v k nng (kinh nghim) + Phng php k thut chung ca kim ton: T chn mu kim ton qua so snh i chiu n k thut trnh by qua s , bng, biu + Phng php k thut chuyn bit hn ca kim ton hot ng: c bit l cc cch thc thc hin phng php lun nhn nhn, xem xt vn , hiu bit v hot ng v t chc kho st, kim tra nh gi trnh t hoc phng php iu hnh v kt qu hot ng. + o c v tc phong c th cn c ca kim ton vin trong KTH: d dng trong vic tip xc d nm bt tnh hnh v cng thy trc vn cn quan tm ng thi gi quan h tt vi khch th kim ton. Chun mc thc hnh: Cht lng KTH ph thuc rt nhiu vo qu trnh kim ton vi nhng cng vic c th trong mi bc ca qu trnh . C 3 chun mc thc hnh: Lp k hoch chu o v gim st ngi gip vic; Hiu bit h thng kim sot ni b v la chn cc php th nghim thch hp; Thu thp bng chng y v c hiu lc Lp k hoch chu o v gim st ngi gip vic
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Lp k hoch kim ton chu o cng cc k thut kim ton thch hp ch yu phi c th hin qua chng trnh kim ton. So vi kim ton ti chnh, KTH l 1 phng n mm do, yu cu cung cp cho cc thnh vin mt nhn quan rng v c th, r rng v cc mc tiu cn v c th t c trn mi mt ca mt nghip v c th. Gim st cng vic l chun mc ht sc quan trng ca KTH trn c 2 ngha: h tr v kim sot + V mt h tr: Ngi cng s no cng phi c m bo s h tr cn thit. C cu mt on phi m bo c 2 mt: tnh tp th v tnh c nhn + V kim sot nhng ngi cng s: KTV v ngi ph trch lun lun hng vo nhng mc tiu chnh nh: cng vic c thc hin theo ng nhng chun mc KTH; Ni dung c bn ca chng trnh kim ton c tn trng; H s cng giy lm vic c lp tha ng. Tnh chun mc y i hi c 3 yu t trn cho iu kin m bo cc mc tiu kim ton t c mc tha ng. Hiu bit h thng kim sot ni b c th cn c thc hin qua cc bc: Bc nh gi s b ch hng vo vic gip ngi ph trch KTH hiu c tnh hnh chung ca n v v nhng vn cn kim ton. Bc nh gi chi tit hiu lc kim sot ni b do kim ton vin nghin cu y v chi tit trn c 2 mt: + Mt l hiu lc ca quy ch kim sot ti hot ng c kim ton + Hai l tc ng ca kim sot ni b n kt qu hot ng Bng chng y v c hiu lc: bao gm mt h thng ng b t cc vn bn giao nhim v n giy lm vic ca KTV v c cc bin bn cuc hp t s b n kt thc cuc KTH Chun mc bo co: Bo co bng vn bn khi kt thc, bo co bng ming tng phn trong qu trnh kim ton Trnh by trung thc, chnh xc, kt lun ng n da tren bo co Trnh by thuyt phc, khch quan Thut ng trong sang, n gin, xc tch, r rng Trnh by ton din y , kp thi Trnh by mc ch, phm vi, phng php, k thut s dng, kt qu, nhng vn ang nghin cu su hn hoc cha nghin cu, kin KTV, b phn c kim ton v kt lun kim ton, nhn mnh vo kin ngh, c tnh xy dng. Trao i kin vi nh qun l hu quan trc khi ra bo co. Tiu chun nh gi hot ng c kim ton
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Tiu chun nh gi h thng tiu ch: mi thuc tnh ca hot ng cn c c th ha qua ch tiu, quy tc gi chung l tiu ch. Tiu ch l tiu thc, du hiu c chn lm c s xc nh, phn loi, tng hp cc ch tiu, quy tc theo 1 nhm xc nh. Mi hot ng cn nh gi theo nhiu tiu ch. Vi nhng tiu ch nh lng, mi tiu ch gm nhiu ch tiu nh tnh th gm cc quy tc. Tiu chun l mc thc o lng, tiu chun l thc o c th trn thng c nhng mc khc nhau. Yu cu ca h thng tiu ch: - Mt l m bo phn nh khi qut v ng b i tng kim ton - Hai l m bo tnh hiu lc v thc tin ca h thng - Ba l kt hp nhiu loi tiu ch theo yu cu KTH - Bn l m bo yu cu c th kt hp vi yu cu n gin - Nm l m bo tnh so snh c gia cc tiu chun th hin qua tiu ch Kt cu ca h thng tiu ch: ly thuc tnh c bn nht ca KTH lm trung tm Nhm 1: nh gi hiu lc ca h thng thng tin v qun l bng vic nh gi tc ng ca cc quy trnh, cch thc iu hnh mang li kt qu: + Tiu ch tng qut cp I: Phn nh tng qut ton b mt trong 3 mc tiu tng qut ca kim ton hot ng. + Tiu ch tng qut cp II: Phn nh khi qut tng mt ca mc tiu kim ton + Tiu ch cp III: Tiu ch trung gian c th cho tiu ch tng qut cp II vo tng yu t cu thnh mi mc tiu ca KTH. + Tiu ch cp IV: C th ha tiu ch trung gian, gi nh n mc o lng trc tip. (Mc chi tit ha c th ca mi mc tiu hot ng cp di, mc m bo ngun lc tng ng vi mc tiu) Nhm 2: nh gi tit kim hoc hiu qu hot ng: + Cp 1: Sc sn xut gm: sc sn xut ca chi ph, sc sn xut ca lao ng, sc sn xut ca TSC + Cp 2: Sc sinh li hoc mc tit kim gm: sc sinh li (mc tit kim) ca chi ph, sc sinh li ca lao ng + Cp 3: Mc tit kim (vt chi cho hot ng) gm: mc tit kim tuyt i cho hot ng, mc tit kim tng i cho hot ng. Nhm 3: nh gi hiu nng qun l c xem xt trn c 2 mt: mc m bo ngun lc (xy dng nh loi sc sn xut), mc ph hp gia kt qu t c v mc tiu.
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Mi mc tiu cng tiu ch nh gi chng c tnh c lp tng i, quan h cht ch lin hon. Kim ton tng phn vic c th khng th thc hin y mc tiu kim ton qua y cc tiu ch trong h thng tiu ch. H thng tiu ch cn thit k ph hp vi thc tin n v, tn dng ch tiu trn bng tng hp ca k ton qun tr trong n v. CHNG 3 : T chc KTH I. c im chung ca t chc kthd : - KTH c tnh c lp tng i t i tng c th qua mc tiu tng qut n hot ng trong thc tin. - xt trn 1 phn h c lp, kth cn c t chc thch hp vi : i tng c th, mc tiu xc nh v cch thc KT khoa hc. 1. V i tng c th : theo lnh vc h v trong mi v c th. a. Theo lnh vc h : - HKD : LN l mc tiu hng u -> mc tiu c bn ca kth l nh gi hiu qu h xut pht t hiu lc qun tr ni b trong mqh vi hiu nng qun l. - H hnh chnh cng : l h s dng tin thu do dn n gp -> nh gi hiu qu sd ngn sch : khng th o lng c th qua cc con s -> mc tiu v nh gi hlqtnb v hiu nng qun l cn s dng cc nh mc, chun mc, quy tc lm tiu chun nh gi. - H s nghip : c th mang c trng ca HKD hoc h hnh chnh. b. Trong mi v c th : c th thc hin : - KT ton din : vi tt c cc h. - KT h thuc chc nng c bn ca v. - KT nhng chng trnh mc tiu mi, ang c thc hin. - KT trng im : KT h cha c KT k trc. 2. V mc tiu kt : C 2 hng thc hin : - KT ng b : thc hin ng thi c 3 mt c bn : hlqtnb, hqh, hiu nng qun l. - KT trng dim : + Thc hin ch 1 mt cp bch nht. + thc hin 1 mt c th ca mt. 3. Cch thc KT : a. Phm vi kt : - ton b c quan, t chc. - mt vi v c th. b. Cch thc : - t chc 1 cuc kt c lp ( kt ton b h, kt tng mt, tng lnh vc h )
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- t chc cuc kt lin kt gia kth vi kt ti chnh. c. B my kt : quan tm ti tnh chuyn mn ha trn 2 kha cnh : - kinh nghim v k nng ca ktv theo lnh vc. - yu cu v trnh v c cu ca i ng chuyn gia trong b my kt. II. c im ca quy trnh kth : 1. c dim chung : cc g : - Lp KH kt. - thc hin kt - tng hp v bo co. - theo di thc hin kt lun, kin ngh kt 2. c im g lp khkt : a. i vi h qui m nh : yu cu m bo hiu bit v i tng, nh hnh c cng vic chun b kt, xc nh c nhng mt cn gii quyt. Cng vic cn lm : - Tm hiu h c kt ti v : thu thp thng tin v v, tip xc bc u vi v, tham quan v. - Thu thp ti liu : tip cn 1 s tl v qun l v iu hnh. Nu c cuc kt trc, cp nhp thng tin mi b sung vo h s kt ln trc. - Tng hp vic n/cu s b v lp khkt : x lnh vc phi i su, xy dng khkt. b. i vi h qui m ln : - Kho st, thu thp thng tin v nh gi s b h thng kim sot ni b. - Xc nh mc tiu kt. - Xc nh vn trng tm ca cuc kt : + tnh h trng ca vn . + ri ro qun l + d kin tc dng ca kt vn h trng cn c la chn : c o lng bng li ch ca vic kt. Li ch ca vic kt c o lng = cc tiu ch v mc hiu lc, hiu qu, hiu nng. VD : Tiu ch nh gi hiu lc qun tr ni b : nng cao c hiu lc kim sot qun tr ni b, tng tnh kim sot c ca h thng thng tin, tng tnh ton dng ca thng tin... Tiu ch nh gi hqh : loi b c chi ph bt hp l, tng c cht lng sp, dv u ra + Kh nng kt : s lng v cht lng i ng ktv, kh nng ti chnh, - XD h thng tiu ch v mc tiu chun nh gi h. - XD chng trnh kt : hng ti cc mt ch yu : + Thit lp mqh gia mt kt vi ni dung, pp kt cn sd. + Trn c s mqh gia mt kt vi nd, pp cn xd h thng th tc kt thch ng vi tng ni dung kt.
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+ To lp c s gim st v nh gi cht lng kt. 3.2.2.c im g lp KHKT trong KTH a) v hng quy m nh +) Th nht, tm hiu hot ng kim ton ti n v -Thu thp thng tin hin c ti n v -Tip xc bc u vi v c kim ton -Tham quan +)Th 2: Thu thp ti liu -Kim ton tip cn 1 s ti liu v qun l v iu hnh trong v cn cn cho cng vic kim ton. -Nu c cuc KT trc: cp nht thng tin mi b sung vo h s kim ton ln trc. +)Th 3: Tng hp vic nghin cu s b v lp k hoch kim ton Mt l, xc nh lnh vc i su : y l c s cho quyt nh hng trng tm ca kim tan h v do c ngha q hqu kton. Q ty thuc vo hai yu t: mc am hiu i tng v khch th kim ton; v ngh thut tng hp. Hai l :xy dng k hoch kton:k hoch cn d kin tm rng ca nhng cng vic phi lm vi mi lvc phi phn tch chuyn su. b)v hng quy m ln +)Th nht: Kho st, thu thp thng tin v nh gi s b h thng kim sot ni b ->mc tiu: c thng tin v h giao dch chnh v thu thp nhng ti liu cn thit -> Ch yu thu thp thng tin v chc nng v nhim v ca V c kim ton +) Th hai: Xc nh mc tiu kim ton Thng thng mc tiu kton nm trong vn bn chnh thc v hng kim ton nm hoc trong 1 q c th v kim ton h Mc tiu cn c th ha tng bc theo cc hng khc nhau Mc r rng c th cn qun trit y kp thi +) Th 3:Xc nh vn trng tm ca cuc KT Tnh h trng ca vn : ch yu c xem xt v nh tnh nhm la chn v ct yu kim ton Ri ro qun l: y l nhng kqu bt thng v ko mong i trong qun l.im yu ca h thng nh hng xu n vic thc hin cc mc tiu ca kim ton h.

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D kin tc dng ca kton v h trng cn c la chn: Tc dng ca kton v h trng c o lng bng kt qu ca vic kton v trng yu c la chn. Kh nng kim ton: cn tnh n s lng v cht lng i ng kton vin v nhn vin khc cng kh nng ti chnh cho cc v cn c ktan gn vs mc tiu c th ca cuc kim ton. +) Th t: Xy dng h thng tiu ch v mc tiu chun nh gi hng => Ty theo yu cu chung v mc tiu KT xc nh cng k thc t . H thng tieu ch km theo tiu chun ny cn c tho lun vi V c KT +) Th nm: Xy dng chng trnh kim ton =>hng ti cc mtiu ch yu: Thit lp mi qh gia mtiu KT v phng php KT Trn c s MQH gia mtiu, ndung xy dng h thng th tc KT thch ng vi ni dung KT To lp c s gim st v nh gi cht lng kim ton. 3.2.3.c im g thc hin KHKT hot ng a) v hng quy m nh +) Th nht :Nghin cu kim sot qtr ni b Nm trnh t cng vic bng cch s dng lu , lu k Theo di mt s khon giao dch trng yu nh gi ban u v kim sot ni b Khng nh hiu lc ca kim sot ni b Kt lun nhng im mnh yu ca KSNB hnh thnh BCTH +) Th hai: nh gi hqu hng v hiu nng ql B1 : Nghin cu nhng tiu chun hin c B2: Xc nh nhng tiu chun c th p dng B3:nh gi thng tin v cch thc xc nh tiu chun B4:nh gi hiu qu h v hiu nng ql b)v hng quy m ln : +) Vi mc tiu nh gi hiu lc ca h thng qun tr ni b cn: Nghin cu mtrng kim sot v nhn thc, quan im, chnh sch nh gi hiu lc ca cc quy nh v cc trnh t trng yu la chn +) Vi mc tiu nh gi hiu qu h v hiu nng ql, c th ca cng vic th hin trn 2 mt : o lng hiu qu hng v hnng ql: da trn h thng tiu ch xy dng c c thng tin cn thit. Phn tch kt qu o lng: Phn tch theo h thng tiu ch nh sn v i su vo cc nhn t v nguyn nhn dn n kt qu hoc chnh lch gia thc t v tiu chun nh gi
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3.2.4.c im ca g tng hp v bo co => L s kt hp tch ly v khi qut v khi qut vi chn lc nhng im ni bt v bn cht nht +) Tng hp xy dng bo co: Xc nh mt k hoch tng th qua nh gi tng qut tnh hnh v kqu kton Tng hp thng tin theo k hoch tng th Son tho bo co vi nhng nh gi KT v nhng bnh lun ca nh qun l Trao i vi v c KT v cc pht hin KT, thng nht cc kt lun v kin ngh hoc nhng thng tin cn b sung. Hon tt bo co v chuyn n ng a ch theo phng thc xc nh. +) Bo co kim ton thng do KTV chu trch nhim v cuc kim ton son tho +) Ni dung c bn ca bo co: Bo co v cc mc tiu v phm vi ca cuc KT Tm tt chung cc cng vic hon thnh trong cng cuc KT Kin ngh ci thin tnh hnh. Bnh lun ca khch th KT 3.2.5.c im ca g theo di thc hin kt lun v kin ngh kton +) Theo di thc hin kt lun v kin ngh kim ton c thng nht gia ch th v khch th kim ton l g cc th ca kim ton h. +) Cng vic ny mang li li ch cho hai bn : - Vi khch th kim ton ,theo di thc hin klun v kngh kton cng l qu trnh trao i, hc hi v s dng kinh nghim ca cc chuyn gia vo vic nng cao hiu lc qun tr ni b v hqu hng cng hnng ql ca mnh. -Vi ch th kton, g ny ko ch gp phn nng cao hiu lc ca bco kton m cn l c hi c rt v tch ly kinh nghim cho nhng cuc kim ton ln sau => Cn v c th thc hin vi s kt hp cht ch gia ch th v khch th kim ton.

CHNG 4: KTH QUN L V S DNG NHN LC

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I- HOT NG QUN L V S DNG NHN LC VI KIM TON Ngun nhn lc l 1 trong 3 yu t sn xut, hao ph nhn lc trong sn xut kinh doanh l mt yu t chi ph trong tng chi ph, vic tuyn dng v b tr nhn lc c nh hng n khi lng v cht lng sn phm dch v u ra, iu chnh v yu t nhn lc thng d hn cc yu t khc. V vy, qun l v s dng ngun nhn lc c hiu qu l vn thit yu i vi cc nh qun l Yu cu kit hot ng qun l v s dng nhn lc vi mc ch tm kim cc gii php nng cao hiu qu s dng lao ng trong cc n v c kit Hot ng qun l nhn lc din ra 2 cp : pht trin doanh nghip, phng t chc nhn s Tm hiu chc nng ca 2 cp 1.Phng t chc nhn s a.Tuyn dng - l vic tm ngi c trnh nhm p ng c nhu cu m lc lng hin ti ko th p ng c -DN thit k chng trnh tuyn dng: k nng cn thit, phm vi trch nhim, iu kin lm vic -cch thc thng bo: qung co, qua cc trung tm gii thiu vic lm, ngy hi vic lm -la chn ng c vin: xt duyt h s, lin lc vi ngi xc nhn, thi, phng vn trc tip b.Lp k hoch v b tr nhn s -da vo thng tin t nh lnh o - xc nhn ngun nhn lc: bn trong, bn ngoi - thc hin: tuyn thm, ct gim, thay i v tr c.o to v pht trin -l pht trin k nng v kin thc ca nhn vin p ng nhu cu hin ti v tng lai ca doanh nghip - chng trnh o to tt: p ng mong mun ca ngi hc, ti liu o to tt, thi gian o to ph hp, s tham gia tch cc ca ngi hc, s nhn thc ca nh qun l i vi nng lc gia tng qua o to ca ngi hc -Mun c chng trnh o to tt: s h tr v tham gia ca nh qun l, thit k cc chng trnh o to, qun l chng trnh o to
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d.nh gi hot ng - cch thc: xp hng lao ng, so snh kt qu hot ng vi mc tiu xc nh - yu cu: m bo tin cy v tnh n nh vng chc - c s: thng xuyn v nh k - kt qu: bt, tin lng, la chn nhn s, khc phc nhc im hin ti, s dng nhn lc hiu qu trong tng lai e.Chnh sch lng khen thng v phc li - thit k k hoch tin lng khen thng phc li - gim st vic thc hin - iu chnh mc lng, thng, phc li g.Cc quan h lao ng: - lin h ban u vi cng on trong qu trnh m phn v hp ng lao ng - iu phi chin lc m phn hp ca doanh nghip - bo m s gim st cc iu khon hp ng - i din cho doanh nghip gii quyt mu thun h.T vn cho ngi lao ng: Nhn vin b lm dng v tinh thn th xc hay cc vn c nhn c th gii quyt bi chng trnh t vn, c thc hin bi nhn vin t vn, cn m bo: thu ht v gip ngi cn t vn i.Y t v bo h lao ng: - DN thit k v duy tr mi trng lm vic an ton l do: nhng qui nh php l, mun trtnh c nhng tai nn v thng tt lao ng -Nhim v ca nhn vin an ton lao ng: nhn nh nguy c i vi nhi lao ng, iu tra nhng tai nn xy ra, khuyn co cho nh qun l cc hot ng chnh sa -Ti mc c bn nht, chng trnh y t phi gm: cc phng tin s cu ban u, cc thit b gim st sc kho cho ngi lao ng k.Cc qui nh php l: buc DN ci thin cht lng diu kin lm vic, buc cc hot ng khng nh tnh lim chnh ca cc k hoch tin lng l.Cc hot ng hnh chnh: - cc hot ng ca phng t chc phi c th hin trong vn bn y - nhim v duy tr cc ghi chp v ti liu thch ng m ko b sa ly trong khi ti liu qu nhiu - ti thiu ho vn ny, rt nhiu DN p dng h thng thng tin nhn s bng my tnh lu tr v tra cu thng tin 2.Pht trin DN
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- khi nim: vic gii thiu, thit lp, tng cng v ph bin mt cch c xch nh v hp l nhng thay i ci tin tnh hiu qu v sc mnh ca DN - tr li cc cu hi: + chng ta ang u ? + chng ta mun i n u ? + chng ta c th t ti ch bng cch no ? -cc phng thc thay i: +thay i c cu + quyt nh theo nhm + tho lun v s liUs + gii quyt vn theo nhm II.TIU CH NH GI HOT NG QUN L V S DNG NHN 1.i vi phng t chc nhn s: a.Xut pht t ni dung bn trong doanh nghip: -Thc hin cc mc tiu ca doanh nghip v ca phng t chc nhn s: Mc t c cc mc tiu ca doanh nghip v ca phng t chc nhn s l ni dung c bn phn nh kt qu hot ng ca phng nn cn c nh gi.Cc cu hi c th s dng nh gi gm: + Phng t chc nhn s c cc nhim v c xc nh r rng hay khng? + Nhng mc tiu ch yu no c xc lp cho phng, cc mc tiu ny c nht qun vi nhim v ca phng hay khng? .. -S tha nhn ca cc b phn khc trong doanh nghip i vi phng: Phng t chc nhn s ch c th hot ng hiu qu thc s nu c th duy tr s cng tc ca nh qun l cp cao cng nh cc b phn khc trong doanh nghip.Nu phng nhn s c nh gi cao th hot ng ca phng s c nhiu thun li,nh: nhn c nhiu s h tr hn v ti chnh, cc k hoch chnh sch ca phng ra s d dng c thng qua v phi hp thc hin tt hn Cc cu hi c th s dng nh gi s tha nhn i vi phng nhn s: + Phng t chc nhn s c gip thit lp cc chnh sch v k hoch trong doanh nghip khng? + Cc mc tiu ca phng nhn s v doanh nghip c h tr cho nhau khng? .
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b. Xut pht t cc vn bn ngoi doanh nghip: -Thc tin qun l nhn s c chp nhn ph bin: Thc tin qun l nhn s c chp nhn ph bin l c s vng chc thit k cc tiu ch nh gi cc hot ng ca doanh nghip. Cc tiu chun nh gi c th s dng bao gm: + Liu c d tr v k nng lm vic ca nhn vin khng? + Thc t tuyn dng v o to c mang li cho doanh nghip nhng ngi lao ng ph hp c v s lng v cht lng hay khng? + Cc chng trnh o to c trang b cho lc lng lao ng ca doanh nghip nhng k nng cn thit hay khng? . -Cc yu cu ca lut php: + KTV c th xc nh mc tun th cc yu cu v tuyn dng v b tr cng vic i vi ngi thiu s. + Xc nh mc tun th cc yu cu v gim st v an ton lao ng cc khu vc lm vic. + Kim tra h s, ti liu ca phng khng nh vic tun th ch lp v gi cc bo co cn thit v lao ng. -So snh vi th trng v so vi ngnh: Cc ch tiu c th s dng so snh: + Tin lng v phc li ca doanh nghip. + Chng trnh o to v pht trin doanh nghip + Tnh trng thi vic, s vng mt khng c l do chnh ng ca ngi lao ng + Chi ph ca cc chng trnh v nhn s. Khi so snh cn ch hot ng c th ca cc doanh nghip nhn nh a ra khng b sai lch. -Yu cu iu tit: nh gi qun l ngun nhn lc nn hng vo cc vn : + Quyt nh liu c tn ti cc c hi hin ti hay tng lai gim thiu cc chi ph v nhn s. + nh lng cc khon tit kim c th v cc kt qu c th xy ra lm gim chi ph. + Tm cc c hi ci thin mong i i vi dch v. + Khuyn ngh nhng thay i hay nghin cu b sung cho nhng ci thin. + M t bng vn bn vic qun l ngun nhn lc nhm phc v c quan qun l nh nc v lao ng.
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+ cp n nhng vn c th do c quan qun l nh nc v lao ng ra. 2.i vi pht trin doanh nghip: -Nng sut lao ng: Nng sut lao ng v cht lng sn phm dch v l nhng ch tiu phn nh hiu qu s dng lao ng ca doanh nghip. Nng sut lao ng cao phn nh hiu qu s dng lao ng tt v mt lng. Cc tiu ch nh gi nng sut xut pht t mc tiu doanh nghip, s tha nhn ca phng t chc nhn s, thc t qun l nhn s cn chp nhn ph bin v so snh ngnh. Cac cu hi c th s dng: + S liu thng k no hin ang c s dng o lng nng sut lao ng? + C nhng chng trnh no v nng sut lao ng? + Nhng ngi gim st c c o to thch ng v phng php khuyn khch ngi lao ng, vic p dng cc quy nh lm vic ng v nht qun, kin thc v nht tr m phn tp th? - tho mn: Doanh nghip l mt h thng x hi v cn quan tm n li ch nhn c bi nhng ngi tham gia, khch hng v cng ng. doanh nghip pht trin bn vng khng ch da trn s lng u ra m cn phi quan tm n cht lng u ra ( tho mn mang li cho khch hng), khng to ra nh hng ngoi lai tiu cc ( tho mn cho cng ng), mi trng lm vic tt cho ngi lao .Bao gm: tho mn ca nhn vin, tho mn ca khch hng v cng ng -Tnh linh hot: DN linh hot c kh nng chuyn i ngun lc nhanh chng p ng nhng thay i tm thi nhng ng k ca mi trng.nh ga tnh linh hot l vn mang nng tnh ch quan. Tuy nhin, c th vn dng cc tiu ch nh gi: + Cc iu khon hp ng lao ng c linh hot khng? + C cc k hoch s dng vi cc tnh hung khn khng? -Tnh thch nghi: Kh nng cm nhn ca DN v nhng thay i lu di v kh nng iu chnh ca DN theo nhng iu kin rng buc mi rt quan trng i vi s tn ti v pht trin ca DN.Nhng thay i trong cc ch tiu khc ca pht trin DN i hi nh qun l phi c nhng iu chnh ph hp.
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Tnh thch nghi l vn mang tnh di hn, t thc o, ph thuc vo nhn nh ca KTV. KTV c th xem xt nh gi qua: + chnh sch khuyn khch tnh thch nghi ca doanh nghip. +Kh nng iu chnh ca cc nh qun l III.CC K THUT THU THP V PHNG PHP PHN TCH D LIU 1.Cc k thut thu thp d liu a.Phng vn: l nhng cuc trao i c thit k theo trt t nht nh ph hp vi mc tiu thu thp d liu u im: gip thu thp cc thc t, thi v kin ca ngi c hi, c th ch thch nhng vn xy ra trong pv Nhc im: tn km, mt thi gian b.Lp v gi bng cu hi - bng cu hi l vn bn cha cc cu hi s c tr li bi ngi dc hi m ngi pv khng cn c mt.( cu hi m, cu hi ng, cu hi xp hng) -u im: chi ph thp, thu thp d liu ln -Nhc im: thi gian lu, khng chi tit c cu hi c.Xem xt ti liu: thng qua quan st , co th thm nh liu cc chnh sch v th tc c thit k logic, coa hot ng v c tun th trong thc t hay khng d.Thc nghim: Cc h thng v cc th tc trong qly nhn s c th thc hin li vi vi h nhm xem xt xem liu chung c hot ng nh thit k v c mang li kt qu nh mong i hay ko 2.Phn tch d liu a.Phn tch thng k: phn tch cc lnh vc nh nng sut, tk nhn s v phn tch kt qu iu tra -Phn tch m t: cung cp s liu tng hp v xu hng chung ca d liu, v s phn tn trong d liu so vs xu hng chung -Suy lun thng k: d liu thu thp t mu chn ra t tng th dc pt bng pp ton hc c lng cc gtri tng th b.Trnh ba v biu th d liu kt qu phn tch d liu t cc k thut nu trn c th bng biu hay th IV.QUY TRNH KIM TON HOT NG QUN L V S DNG NHN LC
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1.Giai on chun b kim ton : ( l bc u tin ca t chc kito c ngha quyt nh ti cht lng kito) a.Xc nh mc tiu v phm vi kim ton : - Mc tiu : +nh gi v nng cao tnh hiu qu v hiu nng ca hot ng c kito. + nhng vic cn lm xc nh mc tiu : KTV thu thp thong tin v thc trng hot ng c kito, so snh thc trng ny vs cc tiu chun nh gi v nhn nh v tnh hiu qu v hiu nng ,xc nh nguyn nhn v tm kim cc gii php khc phc hay nng cao cho doanh nghip. -Phm vi kito cp n hot ng qun l b phn no, thi gian ca cuc kito( nu k hn ch v thi gian v ngun kinh ph , c th kito tt c cc chc nng ca phng t chc nhn s v cc kha cnh ca pht trin doanh nghip) b.Thu thp thng tin : thu thp thng tin KTV thc hin cc cng vic : xc inh thi gian v phm vi trao i vs nh ph trch phng t chc nhn s, xem xt cc bo co , giy t lm vic v kt qu theo di kin ngh kito trong h s kito ln trc(nu c), xem xt ti liu v k hoc nhn s, chnh sch v th tc tuyn dng,chnh sch o to,tr lng ,khen thng v k lut,quy nh liu c nhn s no khc cn lin h ngoi nh qun l Phng t chc nhn s v nhn s lin quan thu thp. c.Lp k hoch kito: +l qu trnh cn i gia nhu cu v kh nng kito,bao gm cc cng vic, xc nh cc th tc kito cn thc hin cc th tc v ngi thc hin +Ty theo ni dung hot ng cn kito, cc k thut thu thp bng chng khc nhau c la chn cho ph hp (c th SGT) d.La chn tiu chun nh gi : tiu chun nh gi c la chn ph thuc vo i tng kito, s lng tiu chun nh gi ph thuc vo ngun lc ca cuc kim ton. 2.Giai on thc hin kim ton Thc hin cc k thut thu thp d liu thc hin cc th tc kito c thit k trong k hoch v chng trnh kito -Khi kito,KTV cn lu cc u mi kim ton trong giy lm vic tp trung thu thp bng chng ( giy lm vic ca KTV trong kito hot ng qun lyys v s dng nhn lc gm cc loi : lit k cc th tc kito c s dng;bng hi;m t cc th tc hot ng ca doanh nghip;cc hot ng r sot ,cc nh gi c th,cc phn tch ca KTV i vi hot ng qun l nhn s c kim ton ; ti liu ca doanh nghip c kito , bn tho bo co kim ton , v nhng lu ca ngi ph trch kim ton)
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- Do phm vi kim ton rng nn cn s dng cc pp k thut c bit nh chn mu thng k, phng vn s dng nhng my mc k thut nh my tnh phc v qu trnh thc hin kito 3.Giai on kt thc kim ton a.Lp d tho bo co b.Thu thp bnh lun ca ngi c trch nhim c.Lp bo co chnh thc V.MT S V D MINH HA V PHT HIN V KHUYN NGH KIM TON HOT NGQUN L V S DNG NHN LC -Gim bt nhn s hnh chnh -B tr tt hn ngi tham gia kha o to -Tit kim thong qua cc kha o to trong DN -S dng thi gian tha -Gim thi gian lm them gi CHUONG 5: HOT NG CUNG NG Mc tiu p ng tt nht yu cu hng ha u vo vi y ngha c v s lng,chng loi,cht lng,gi c v thi im ph hp vi mc tiu tng chng trnh c th. Chc nng c tnh nhu cu v hnh thnh n t hng Xt duyt nhu cu Tm kim th trng vi nng nh cung ng tim nng La chn nh cung ng chnh thc Chuyn giao n t hng Tip nhn hng Thanh ton khon phi tr NH GI QUN TR NI B TRONG QUAN H HIU QU HOT NG,HIU NNG QUN L 1.nh gi t chc hot ng cung ng - Phn cp qun l hot ng cung ng + Xc nh mc c lp hay ph thuc ca tng n v hnh thnh cc m hnh phn cp: y hay tng mt. + Trao quyn hn v trch nhim c th v cung ng cho tng loi i tng n v quan h gia b phn vt t v b phn khc + b phn trc tip tiu dng vt t,dch v t b phn cung ng + cc b phn k thut v nghin cu + B phn tiu th
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+ B phn k ton + Hot ng d tr - Thng nht qun l hot ng cung ng Mc tiu ca vic qun l ny laf to ra s kt hp ti u trn c s s dng hu hiu cc quy trnh v phng php k thut d tnh cng nhng kt qu nghuieen cu v nghim v , gim thiu chi phi mua v nng cao chat lng, hiu qu ca ton b hot ng ng thi to cj s ng thun ni b v tng cng trch nhim cng nng lc v k nng ca nhn vin - a v php l ca ngi ph trch hot ng cung ng Ngi ph trch chung hot ng ny phi l mt trong nhng ngi thuc b my lnh o cao nht ca n v, thng l ph tng gim c - Vn bt kim nghim Cch ly thch hp cc trch nhim trc cc nghip v c lin quan trong cng mt chu trnh nghip v 2.nh gi qun tr hot ng tc nghip hot ng cung ng - c tinhs nhu cu Khng nh tnh khoa hc ca phng php c tnh nhu cu tng trnh t v phng php iu hnh trong quan h vi thng tin kp thi cho b phn cung ng cng nh tnh php l ca nhu cu: + Chng trnh mc tiu + nh mc s dng v d tr cng cc tiu chun k thut + Nhng d n ring cn n nhng vt t,dch v c bit + Nhu cu d tr c bit hoc bnh thng c tnh ton trn c s khoa hc + Nhu cu khc do cc b phn trong n v t ra Xt duyt yu cu mua + Mc y ca cc chng trnh,d n c nhu cu mua + tin cy ca nhng thng tin c s v nhu cu mua + Mc y ,kp thi ca vic cung cp thng tin lin quan n nhu cu + Mc cng khai ha v kh nng thay th(trn th trng) + Li ch chung ca hot ng cung ng cng nhng li ch v kh nng thay th + Kh nng thanh ton trong k ny v tng lai Nu y quyn mua cn xem xt: + khng nh hng ha trong yu cu mua khng c trong n v + kh nng sn xut ti ch loi hng cn mua + Kh nng mua c loi hng theo yu cu + Xt duyt trc khon ngn sch mua hng
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+ Ngun ti chnh cho vic chi tr tin hng + Th tc y quyn Tm kim th trng + Tm hiu h s v cc nh cung ng chin lc ca n v + cp nht nhng thng tin mi v th trng qua qung co + tip xc vi i din nh cung ng + tm hiu s lng ngi cung cp thng tin v nh cung ng La chn nh cung ng chnh thc Tiu chun chnh la chn nh cung ng: +s lng + cht lng + gi c Cc dch v cung ng thuc vo cc yu t: +c im a l nh hng dn c li,a hnh,chi ph vn chuyn + kh nng sn xut + cc dch v gia tng +cc dch v bo hnh +cc yu t v c s h tng hoc mi trng i hi nhng dch v ngoi d kin +tha thun vi nh cung ng v tng trnh t hoc phng php kim sot trnh ri ro c th xy ra trong hon cnh t bin + dch v cho nhng nhu cu v thng tin ni chung v phn tch tnh cht ca nh cung ng ni ring. Cn xem xt cc phng php nh gi nh cung ng chuyn giao n t hng n t hng c xy dng chinhd thc v chuyn giao cho nh cung ng,nh cung ng chuyn giao li mt bn sau khi lm y cc th tc chp nhn theo di thc hin n hng,trnh t thuc mc h trng ca vic cung ng c th B phn cung ng phi thc hin phi vic theo di khi nhn hng thc hi n ng thi hn c tha thun tip nhn hng B phn tip nhn hng chi trch nhim xem xt vt t hoc dch v c cung cp c v s lng c v cht lng , cn nh r cch thc kim sot mi loi hng ha ty theo c im ca hng ha cng yu cu ca ngi s dng -Thanh ton tin mua B phn vt t cn tp hp v chuyn cho b phn th qu nhng giy t hp l minh chng cho s hon tt ca hot ng
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II.tiu ch nh gi hiu lc qun tr ni b Ty theo tinhd cht,mc tiu ca tng cuc kim ton,vic xy dng chuong trnh kim ton v thc hin dnh gi ny c th bao gm y c ni dung nh gi theo nhng tiu ch c th hoc nh gi s b theo tng hot ng c th. -cn c vo c im ca hot ng v ca kim ton hat ng c th xy dng v th nghim. -Tiu ch cn dt ra trn c hai mt:v nh gi hiu lc qun tr ni b va gp phn nh gi chung ton b hot ng.Do cc tiu ch cn c c th ng thi nht qun vi nh hng chung ca cuc kim ton III nh gi hiu qu hiu nng qun l Cn quan tm nghin cu tnh a dng ca cc loi hnh hot ng v phn laoij chng theo nhng tiu thc khc nhau nh gi c th p dng mt trong 2 cch:trc tip,gin tip -trc tip:o lng trn c s kt qu ca chnh sc sn xut -gin tip:cc ch tiu kt qu trn c o lng bng cc ch tiu kt qu cuois cng:doanh thu,thu nhp, li nhun, Chng 6: Kim ton hot ng sn xut c im ca hot ng sn xut Bn cht v vai tr ca sn xut: + Bn cht: L qu trnh gm nhiu hot ng khc nhau nhm to ra sn phm, hng ha dch v cung cp cho khch hng hoc tiu th ni b. Theo ngha hp: qu trnh mt hot ng sn xut bt u khi mt hot ng c s dng kt hp cc loi nguyn vt liu hay c bin i theo mt cch thc nht nh do nhng cn b cng nhn vin trong n v thc hin trn c s s dng nhng phng tin v thit b thc hp to ra sn pm hng ha dch v cung cp cho khch hng. Qu trnh sn xut thng lin quan ti vic to ra nhng sn phm hng ha, dch v. Qu trnh ny thng a dng lun c s thay i m khng tun theo mt m hnh cng nhc.; c nhiu cng on, mi cng on mang nhng c im khc nhau. Thc t th khng c mt m hnh mu no cho mt hot ng sn xut cc n v khc nhau Nh vy c im chung ca hot ng sn xut l qu trnh kt hp cc yu t u vo cho sn xut nh: nguyn vt liu, lao ng, s dng cc png tin, thit b. Kt qu ca hot ng ny l to ra sn phm dch v hon thnh cung cp cho KH.
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+ Vai tr: Vai tr ca qu trnh SX trong mi dn l khc nhau. Trong mt s trng hp c th, hot ng sn xut c nh hng khng ng k ti hot ngKD ni chung ca DN. Tuy nhin a s cc doanh nghip khc hot ng SX li ng vai tr v cng quan trng. Nh hot ng ny cc chc nng ca DN c duy tr v ti a ha li ch cho dn. nh vy do tm quan trng v tnh phc tp ca hot ng SX, qun l hot ng SX lun dc xem l vn quan trng trong cng tc qun l ni chung ca dn. iu ny yu cu t ra l pi nh gi h sx hin ti v qu trnh kim sot cng n~ nh hng ca qu trnh ny ti sx v kq hot ng kd ni chung. - Quy trnh sn xut ca DN: + B1:xc nh chung loi v cht lng sp cn thit pc v cho sx: Theo quan im truyn thng: trong bc ny Ban qun l s xc nh chng loi v cht lng sp, dv s sx.khi b pn sx ch c th thc hin cc h sx sau khi kt thc x s cn thit i vi sp theo quan im hin i: b pn sx l i tc trong vic thc hin bc ny, c nhim v: - t vn cho bp qun l a ra quyt nh v kh nng sx sp mong mun. cung cp la chn mi cho dn trn c s ccap thng tin ban u v pt trin k thut mi c th lm tng cng sut hay gim chi p. Nghin cu, xem xt tnh kh thi ca nhng nghin cu trong lin quan ti s dng png tin, cc thc x l v kiu dng sp +B2: lp k hoch sx sp,dv: Sau khi x loi sp cn thit v thi gian sx thc hp, dn bt tay vo lp kh.trong bc ny cn thc hin cc cng vic: nh gi cng sut hin c ca mmoc tbi xc nh cng sut hin c v kh nng pi tng thm thng qua vic sd nhiu tb hn, sd thm nhn cng xy dng hay thu mua nhng png tin mi cng vs nhng nhn t lin quan pc v sx. Xc nh nhng qu trnh sx c bit sx ra cc sp,dv theo yu cu nu c. x s cn thit v cng c, mmoc.tb v cc tb khc trong quan h vs h mua sm p ng nhu cu ca sx thc hin sp xp hp l trong vic sd tb h tr cn thit xc inh nhu cu nhn s xc inh nhu cu NVL b tr cc dv h tr cn thit
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+B3: thu mua u vo cn thit cho sx: thu mua c thc hin ng trnh t, thu mua c hiu lc +B4: nhn hng ha lp t kim tra: th tc kim sot pi m bo hot ng ny dc thc hin ng cch, c hiu lc. cc yu t u vo bao gm nh:NVL, cng c, mmoc tb c b pn tip nhn hng lp t, kim tra sn sang cho vic thc hin sx=> y l giai on quan trng, c th pt hin n~ sai pm trong cc h c lin quan ti sx, nh hng ti hiu qu v hiu nng trong sx +B5: thc hin sx: trong g ny bps x s dng cc yto u vo cng mmoc nhn cng to ra sp,dv cung cp cho KH. Giai on ny i hi s phi hp ca nhiu bp chc nng chuyn nghip +B6: chuyn giao sp: sp hon thnh c th chuyn trc tip cho ng mua hoc lu kho ct tr. Do vn ny sinh thng l v: Bo qun v mt vt l Kim sot s chnh xc v s lng, trng lng Chuyn giao trch nhim cho bp khc 2. Ni dung kim ton h sx( nh gi hiu lc qun tr ni b) - nh gi t chc hot ng sx: + nh gi vic phi hp gia b pn sx vi b pn thit k v ptrien sp: kim ton vin nn tp trung vo vai tr hp tc ca b pn sx vs cc bp c lin quan. Ngoi ra th c th tp trung vo vic tm kim n~ gii pp mi ci tin cc trnh t hay pp trong quy trnh sx em li hiu qu hn + nh gi png thc x l:i hi pi c nhiu kin thc k thut, nvu hoc kinh nghim t h sx trc . Tuy nhin, cch nh gi thng thng l nh gi trn c s xc nh cc yu t ahuong ti chi p lin quan t vic la chn png thc x l + nh gi cc png tin, trang thit b:nn tp trung vo nhng v sau yu cu v khng gian v loi hnh, chi p thc hin dk ny nu cty hin c khong khng, ktvien cn xem xt tnh hp l ca vic u tin n~ mc ch sd khc v bin ng cp nu sd nhu cu sx nu khng i thu hay mua cn x tnh sn c v cp bin i cho p hp ktvien nh gi vai tr ca cc png tin, tbi trong quan h vs dk cung cp, dk sng ca cng ng ktv nh gi mc s dng cc png tin c xd mi cho mc ch c bit hin ti v cho n~ mc ch sd sau ny x v nh gi n~ dv cn thit cho vn hnh png tin, tb cng nh kh nng cung ng sn sng cho sx
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xem xet nh gi yu cu kac pt sinh xem xt nh gi n~ v x hi pt sinh + nh gi vic quy hoch v b tr nh my: di gc qun l, vn ny c nh gi ton din. Ty thuc vo quy m hot ng sx t b tr sx em li hiu qu=>kim ton vin pi kim nghim tnh ton din trong vic thit k, b tr nh my, c tnh ti cc nhn t khc nhau + nh gi vic qun l NVL:: mc tiu ca hot ng qun l NVL l ti thiu ha chi p qun l NVL nhng vn m bo hot ng sx din ra lin tc, hiu qu.bao gm cc yu t sau: s pi hp nhp nhng gia chc nng mua hng sx th hin trong png thc giao nhn qun l sd NVL trn dy truyn sx, yto ny chu nh hng ca ngi trc tip sd, cng nhn vin, png tin my mc tb sd trong ql v sx + nh gi vic lp k hoc sx v kim sot sx: l giai on cb sn sang cho cc h sx thc s + nh gi kim sot cc h:thc cht y l nh gi hiu qu h sx bao gm: s dng NVL s dng lao ng s dng cc DV h tr + nh gi thit k, nghin cu v kim sot cl + nh gi hot ng kim sot cht thi: bao gm thay i nvl ch bin, png thc x l cht thi; ti s dng p thi; pt trin cch thc x l nvl hoc gim bt tnh c hi + nh gi vn an ton lao ng + nh gi pp t chc sx hin i anh gi hiu nng v hiu qu hot ng sx + nh gi vic xc nh nhu cu i vi sx: s dng 3 tiu ch: kh nng sng to, k hoc chin lc, pt trin k hoch sx hin c + nh gi hiu qu, hiu nng qu h lp k hoch sx: s dng cc tiu ch: quy trnh sx trang b png tin trang b my mc, cng c cho sx + nh gi cc hot ng sx hin i:s dng cc nhm tiu ch nhm tiu ch nh gi vic s dng nvl nhm tiu ch v sd lao ng nhm tiu ch v sd cc dv h tr k nhm tiu ch v kim sot sx
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 nhm tiu ch nh gi hiu qu kim sot chi p + nh gi cc h khc trong sx:kim sot cht thi, an ton trong sx

CHNG 7: KIM TON HOT NG MARKETING 1.Tm quan trng, mc tiu v c im chung ca KTH Mar. *Tm quan trng: Tt c cc cng ty, t chc u c li t vc KT hot ng Mar ca h. 1 cuc KT Mar thng mang li li ch Max cho nhng trng hp: -Cc cng ty hng theo sn phm v hng theo k thut - Cc chi nhnh c vn - Cc chi nhnh hot ng tt - Cc cng ty tr -Cc t chc phi li nhun *Mc tiu ca KT Mar: - Ch ra hot ng kinh doanh cn g Mar - Hiu r chin lc v chin thut Mar hin ti - Hiu r v d bo cc hnh vi ca tt c nhng i tng bn trong v bn ngoi lin quan ti Mar v nhng nhn t nh hng ti hnh vi . - Ch ra mi trng hot ng ca Mar c bn trong ln bn ngoi. - Thch nghi chin lc Mar hin ti ph hp vi mi trng Mar nh d bo v sau tm ra im mnh, im yu ca Mar, pht hin ra c hi v thch thc v Mar trong tng lai di gc nhn ca kinh doanh cn Mar. * c tnh chung ca h Mar: Tnh ton din, h thng, c lp v nh k. *K/nimKTH Mar: Mt cuc KT Mar l qu trnh kim tra mt cch ton din, h thng, c lp v nh k i vi mi trng, mc tiu, chin lc, v cc hot ng ca Mar nhm pht hin ra cc c hi cng nh cc vn tn ti t a ra mt k hoch hnh ng(t vn) nhm nng cao kt qu hot ng Mar cho cng ty hoc t chc c KT. 2. Bn cht v chc nng hot ng ca Mar nh hng ti KT. *Mar c vai tr quan trng trong DN * K/nim hot ng Mar: Mar l 1 qu trnh lp k hoch v trin khai cc k hoch v sn phm, nh gi, qung co khuyn mi v phn phi, nhng tng, hng ha, dch v nhm to ra v duy tr cc mi quan h nhm tha mn nhu cu ca cc c nhn v t chc.
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* Phm vi hot ng Mar: m hnh 4P(gi, sn phm, qung co khuyn mi, phn phi) v cc mi trng php lut, kt, chnh tr, vn ha x hi, cng ngh. * Chc nng ca h Mar: - Xc nh chin lc sp hoc chin lc th trng -Lp k hoch v pht trin sp -Khuyn mi bn hng +qung co - Bn+phn phi sp -Dch v h tr khch hng 3. Quy trnh v ni dung KT Mar. *Quy trnh: +Lp KH KT: xc nh mc tiu, phm vi, thi gian+p.php, xy dng chng trnh KT. + Thc hin KT: Thc hin chng trnh KT xy dng thu thp BCKT +Kt thc KT: Chun b bo co+trnh by kt qu KT. *Ni dung ca KT Mar: +KT mi trng Mar: -Mi trng v m(cc yu t v kinh t, a l,dn s, chnh tr, s pht trin ca KHKT, cc yu t vn ha XH). KTV phi nh gi c: nhng xu hng ch yu ang din ra, nhng a/hng ca n ti hdkd ca DN, a ra nhng kin ngh v bin php+ phn ng ca hot ng Mar ca DN. -Mi trng c th(th trng, khch hng,i th cnh tranh, cc nh phn phi, cc ca hng bn l, cc nh cung cp dvu Mar cho DN). KTV thc t hin trng+ gp g cc bn lin quan nh gi. +KT chin lc Mar: L xem xt mc tiu,mc ch tng quan ca DN, mc tiu h Mar. KTV xem xt chin lc Mar hin ti ca DN c phhp+ng n ko vi c hi+ thch thc m DN phi i mt hay ko? +KT t chc Mar: KT Mar ton din gm ktra v tnh hiu lc ca t chc Mar+bn hng, cht lng s hp tc gia chc nng Mar v chc nng qun tr khc trong DN. +KT h thng Mar: hng ti nhng th tc trong h thng: d bo doanh s, cch thc t ra mc tiu doanh s, lp KH Mar, kim sot Mar+hng tn kho, qu trnh x l n t hng, h thng phn phi sp, quy trnh pht trin sp mi, ct bt 1 dng sp.. +KT hiu qu Mar:KT ktra thng tin d liu xc nh xem DN c thc s to ra li nhun ?v LN to ra ntn nu nhng chi ph v Mar c bt i.KTV ch ra mi quan h gia chi ph v hiu qu ca cc c hi trong h Mar
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+KT chc nng Mar:KTV tp trung r sot 1 vi chc nng Mar chnh yu hin ti ang km h.qu. KTV c th tp trung KT lc lng bn hng v i rt chi tit h ny. Ktra d bo cho vc qung co thiu minh bch+thi im tin hnh KT ko c nh gi 1 cch nghim tc v tnh hiu lc ca n. 4. Ch dn KT hot ng Mar. *KT mi trng Mar: +Mi trng kt-dn s: iu g m DN k vng trong ngn hn, trung v di hn khi c lm pht, s thiu ht NVL u vo, s tht nghip gia tng v ngun vay sn c? Xu hng c d bo v dn s nh quy m, s phn b, qu trnh di c a/hng ti hdkd ca DN + Mi trng cng ngh: S thay i chnh yu no ang din ra trong cng ngh sp, sn xut? Loi hnh sp no c k/nng thay th sp hin ti? +Mi trng chnh tr-php lut:Lut no ang tho lun v son tho c k/nng lm a/hng n chin lc+p.php Mar ca DN.ng thi no ca chnh ph hay chnh quyn a phng cn c ch ?Lnh vc kim sot m.trng, c hi cng bng c a/hng ti k hoch Mar hay ko? +Mi trng vn ha-x hi:Thi ca XH vi hdkd v sp ca DN?s thay i no v xu hng tiu dng ang tn ti? +Th trng: iu j ang din ra vi th phn, s tng trng, knh phn phi theo vng a l v li nhun? u l on TT chnh yu?T l tng trng k vng?.. +Khc hng(KH): KH hin ti v tim ng xp hng DN v i th cnh tranh ntn?c bit v danh ting, cht lng, gi c? Cc nhm KH khc nhau ra q.nh mua ntn? Loi hnh mua hng ang c KH tm kim? +i th cnh tranh: Phn tch i th: Ai, mc tiu chin lc ca h l j? im mnh, yu ca h, quy m+xu hng th phn trn th trng? +Cc nh phn phi+i l bn l: Knh phn phi chnh mang sp ti tay KH l j?Hiu qu+tim nng ca cc knh phn phi ny. +Cc nh cung cp: u l nhng ngun lc chnh yu ca DN?Xu hng ang din ra trong cc nh cung cp? +Cc nh cung cp dch v h tr: Chi ph+s sn sang i vi dvu vn ti, dch v kho, dch v ti chnh?Mc hiu lc ca t chc qung co n u? *KT chin lc Mar: +Mc tiu Mar: Mc tiu ca cng ty c c th hin r rng, c lin kt logic vi cc mc tiu Mar ko?mc tiu c da trn ngun lc+c hi c sn ca DN hay koi? Mc tiu xy dng, duy tr,hay thu hep mng KD ny?
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+Chin lc:u l chin lc ct li? Liu l 1 chin lc tt cha?Cng ty c cc ngun lc thc hin? Ngun lc c c phn b ti u cho cc oan th trng hoc sp ch cht, *KT t chc hot ng Mar: +Cu trc chnh thng:Ng ph trch Mar c quyn lc+trch nhim qun xuyn cc h Mar? Cc v tr Mar c sp xp v b tr ti u? +S h.qu ca cc chc ng:H thng qun l sp c qun l 1 cch hiu lc ko?Liu cn nhm no cn ti vc o to, gim st ko?... +Tnh h.qu ca s phi hp:Mi quan h b phn Mar v h ng/cu pht trin ntn, vi b phn ti chnh ra sao? *KT cc h thng ca h Mar: +H thng thng tin: H thng thng tin c c cung cp y , chnh xc, kp thi ko? Cc ng.cu v Mar c c s dng y ko? +H thng lp KH Mar:Lp KH c hot ng hiu lc ko?d bo doanh s, nh gi th trng c hp l ko? +H thng kim sot Mar: Th tc kim sot c bo m mc tiu k hochko? C nh k ktra v r sot tnh hp l? +H thng pht trin sp mi: DN c ng/cu th trng v phn tch KD trc khi u t tng mi? DN c thc hin th sp mi, th trng mi hay ko? *KT tnh hiu qu ca h Mar: +Phn tch LN: LN ca cc th trng, sp, knh phn phi ntn?DN nn thm nhp, m rng hay rt khi on th trng no? +Phn tch mqh Chi ph-hiu lc: c h Mar no c chi ph qu ln ko?Chi ph ny c hp l? C cch no gim? *KT cc chc nng Mar tng hp +Sn phm:Mc tiu ca sp? Dng sp hin ti c t c mc tiu ny?C sp no nn loi b khi chu k KD? +Gi c:Mc tiu v gi? Chnh sch+chin lc gi?KH phn ng v gi ntn? S dng gi khuyn mi c hiu lc ko? +Phn phi:Mc tiu ca phn phi?DN ph th trng v dch v ca cng ty ra sao?Mc tiu vi lc lng bn hng?Lc lng bn hng c c chuyn mn ha?th tc thit lp ch tiu bn hng, c bao nhiu nhn s bn hng +Qung co khuyn mi v quan h cng chng: Mc tiu qung co?C hp l ko?S tin sd cho qung co c hp l ko? Ngn sch cho qung co c quyt nh ntn?Knh qung co ph hp cha? KH ngh ntn?Khuyn mi c ph hp ko? Chng trnh quan h cng chng tt cha?...
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Chng 8: Kim ton hot ng thu chi v thanh ton 8.1.Kim ton hot ng thu chi tin mt 8.1.1.c im ca hot ng thu chi tin mt vi KTH Tin t l vt ngang gi chung vi cc chc nng c bn l thc o gi tr, l phng tin lu thng trao i, phng tin ct tr, phng tin thanh ton, phng tin trao i quc t v tin t th gii. TM gm tin VN, tin ngoi t, tn phiu c gi, vng bc qu *c im -TM c c im chung l gn nh, tin li trong bo qun, vn chuyn, ct tr nhng cng v th nn d xy ra mt mt -NVu v TM psinh nhiu, do sai phm( bao gm sai st v gian ln) d ny sinh v tn ti. Do cng tc kim sot v k ton TM l ni dung quan trng i vi nh qun l. kim sot TM lin quan n 2 vn : +Cng tc kim sot: Trong n v phi c nhng nguyn tc qun l TM nh quy nh v phm vi s dng tin, quyn hn duyt chi, cc quy nh ny cn r sot thng xuyn v i mi cho ph hp c bit cc tiu chun nh lng, bn cnh cn c chnh sch k ton ph hp nh cp nht lin tc, xy dng chng trnh lun chuyn chng t TM cn phi trin khai c th hu hiu cc quy nh ny trong thc tin +T chc b my: Cn ch ti nhng vn sau thc hin nguyn tc bt kim nhim gia ngi gi tin v ngi ghi s m bo tnh c lp ca ngi iu ha tin gi NH v hd thu chi duy tr mi lin h gia cc nhn vin tham gia vo cng on bt k ca qu trnh thu- chi tin tn dng ti a s tr gip ca my tnh trong iu kin hin i Vi tt c cc kha cnh trn, kim ton hot ng cn quan tm n c hiu lc, hiu qu v hiu nng qun l TM ca n v ph hp vi c th ca i tng ny trn c 3 hot ng c th: thu TM, ct tr TM v chi TM. 8.1.2. nh gi chung hot ng thu- chi qua kim ton TM tn qu TM tn qu phn nh hiu lc v hiu qu qun l hot ng TC. Do TM thng l i tng c chn lm im bt u kim ton. KTV thng thc hin kha s vi kim k tin tn qu i chiu pht hin sai lch. ng thi phi i chiu trc tip gia s qu v s ci vi nh mc tn qu xc nh tnh xc thc v hiu lc ca nh mc. KTV cn nh gi thng qua 1 s tiu ch khc nh:
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m bo an ton trong ct tr v di chuyn TM. Nu TM cn s dng khng nhiu v mi trng trong v ngoi n v tt th TM an ton hn Chia s ri ro v trch nhim trong qun l TM, c th mua bo him TM nu cn thit hoc thu t chc t vn v nhng vn phc tp nh xem xt cht lng kim loi qu, qu Gim thiu mc tn qu v di chuyn, tin nhiu ti 1 ch c nh hay vn chuyn i nhiu rt ri ro. Do duy tr tin tn qu ti thiu l tt nht nh gi c c nhng khon tim nng nh cc khon tin li TGNH nhng khon tin ny nh hng ti lng tin tn trong tng lai 8.1.3. Kim ton hot ng thu TM Trn gc qun l, thu TM l qu trnh chuyn giao trch nhim gia cc bn c lin quan ng thi l bc quan trng gp phn nng cao hiu qu ton b hot ng ca n v. Do , thu tin cn c nghin cu nh 1 qu trnh khai thc v s dng nhng ngun tin cn v c th thu. Theo , cc ngun tin cn c xem xt chi tit theo a im psinh v tng ngun thu c th. KTV thng xem xt trn mt s kha cnh: Cc hnh thc v trnh t thc hin hot ng thu tin: ty theo hot ng thu n v c th thc hin 1 trong 2 hnh thc ph bin l: +s dng phiu thu c nh STT lin tc v pht hnh ng thi nhiu bn, hnh thc ny c tc dng t kim sot cao v c s dng trong giao dch vi bn ngoi +ghi li cc giao dch ti quy tnh tin hoc 1 loi giy trung gian c pht hnh thay cho nhn tin trc tip, ch yu s dng trong giao dch ni b hay trung gian gia ngi giao tin v k ton. Thi im lp v chuyn giao cc giy t thu tin: KTV xem xt thi im lp v chuyn giao giy t thu tin. vic lp c c quy nh ngay sau khi hot ng thu tin c thc hin Gn trch nhim qun l ti qu trnh thu tin: qu trnh thu tin lin quan ti trch nhim ca tng ngi v chuyn giao trch nhim . V d khon phi thu qu hn c th l trch nhim ca ngi duyt bn chu hay nhn vin bn hng hay b phn ti chnh khng n lc m bo mc tiu hp l v hiu qu trong thu tin: tc l hng n vic s dng ti a quyn c thu tin nh hng v x l nhanh chng, hp l nhng tnh hung c th to kh nng tng thu v thu nhanh, thu T chc hp l cc im thu tin: s im thu tin cng t vi s nhn vin ng cng to iu kin thun li cho vic phn cng v t kim sot gia cc nhn vin
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Tch bit gia hot ng thu v hot ng chi: khon chi thng l p lc ca thu tin m hot ng thu chi c tnh cht khc nhau. Tch bit lm gim p lc thu v qun l tt hn Cp nht k ton v thu ngn ti trung tm: KTV xem xt chnh sch thu, cng tc t chc mng li thu v phn cp qun l c ph hp vi thc t hot ng, ng thi nh gi phng thc v iu kin chuyn tin c ph hp. Tin v chng t lin quan c c chuyn v trung tm nhanh chng hiu qu n nh th tc bn giao trch nhim trong vic chuyn tin: vic chuyn tin, thu tin lin quan n nhiu c nhn v trch nhim ca cc c nhn c xc nh c th. KTV s nh gi th tc bn giao trch nhim c c quy nh chinh thc, c th v n nh. Tch bit trch nhim gia ngi chu trch nhim trc tip v ngi kim sot. Kim sot c lp ny cn c tin hnh t xut thng k v a ra nh gi c lp. 8.1.4. Kim ton hot ng chi tiu TM Chi tin l qu trnh s dng tin mua sm vt t hng ha. Mc tiu tng qut ca hot ng chi tin l gii quyt tt mqh kte trong mua sm chi tr trn c s quy nh ca php ;ut v ch TC. Do , cc tiu ch ph bin c s dng l cc quy tc qun l chi tiu c xc nh trong cc lut php ni chung hoc trong quy ch TC. m bo tnh hiu lc ca cc th tc trong chi tiu. Tnh hiu lc lin quan ti qu trnh kim sot, c bit l kim sot ln nhau gia cc bc k tip nhau. Cn phn cch r rang gia hot ng thu vi hot ng chi cng nh gia cc hot ng chi vi nhau nhm m bo tnh minh bch trong vic thc hin cc mc tiu ring bit ca mi khon chi cng nh ngun tin dng chi. Khng b qua cc khon chi tiu nh l, trc tip, cc khon ny thng c thanh ton trc tip trn c s cc h thng chng t ngoi h thng. KTTC thng t quan tm ti nhng khon chi ny nhng KTH th khng th b qua. KTV c th yu cu tng kim sot vi nhng khon ny m bo hiu lc trong qun ly sc, trnh vic giao sc cho nhn vin thc hin chi tin, cn thit duy tr cc ch k trn sc Phn cp v phn cng trch nhim r rang, hp l trong qun l chi. 8.2. Kim ton hot ng thanh ton 8.2.1. Kim ton hot ng thanh ton cc khon pthu
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Phi thu l cc khon tin tim nng ang tn ti khu trung gian. Phi thu bao gm: thu ngi mua chu, tm ng cho cng nhn vin, ng trc cho ngi bn. D ngun gc c khc nhau nhng trong qu trnh kim ton u gm cc ni dung: Hnh thnh cc khon pthu: ch yu hnh thnh t chnh sch bn hng ca n v, bn chu gn vi th tc v tc nghip v k ton. nh gi hot ng ny cn trn c s nhng nguyn tc c bn sau: +kim tra c lp v duyt bn chu +xc nh v huy ng kh nng cung cp hng ha +quyt nh v khuyn mi +lp ng v ha n theo yu cu qun l Qun l cc khon pthu: gm nhng cng vic chnh l: +theo di nhng phn ng ca khch hng +kim sot c lp tng khon pthu +ghi s v kim sot kp thi nhng bin ng +bo co v ng thi hn +lp ring v gi trc tip c lp cc bng k khai cho tng khch hng KTV cn xem xt cc hot ng ny c thc hin nhu th no, a ra cc tiu ch ph hp X l cc khon pthu. C s x l l chnh sch v khon pthu gm nhng ni dung: +c mc bn chu ph hp +c quan h tt vi khch hng Trn c s cc chnh sch ny pthu c th c: thu tin, nhn hng tr li hay phi xa s. KTV cn kim tra cc qu trnh ny c bit l khon xa n 8.2.2. Kim ton hot ng thanh ton cc khon ptra Phi tr l ngha v ca n v, kim ton phi tr bao gm 1 s ni dung: Hnh thnh khon ptra: KTV quan tm ti hiu lc qun tr ni b bao gm hiu lc ca chnh sch qun l u vo v hiu lc iu hnh thc thi chnh sch. t c mc tiu nh gi hiu lc qun tr ni b KTV xem xt cc ni dung: +tnh ph hp ca khon ptra trong tng quan chung vi mc tiu v tnh hnh hot ng. cc quan h kinh t lin quan ti ptra c th b che giu 1 phn hay ton b khi KTV cn thu thp thng tin nh gi tnh hp l. + tin cy v quy m khon n ptra +mc ng n ca gi c v iu kin mua hng. Vn ny rt nhy cm v nhiu ri ro nn nh gi cn thn trng
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+ tin cy ca gi tr tip nhn c, khng ch nh gi qua s lng hng ha m cn qua c tnh, c cu, cht lng v cc iu kin khc +tnh y v tin cy ca bng chng cho vic nh gi. KTV cn xem xt li cc trnh t c bn trong iu hnh, trc ht l trnh t lun chuyn chng t Qun l cc khon ptra: gm mt s ni dung +kim sot ng b lin hon cc chng t thanh ton. Kim sot tt khi mi chng t thanh ton c chuyn trc tip cho b phn thanh ton +kim tra s sch k ton. Sau khi tr tin cn phan loi v ghi s chi tit v s ci. nh k i chiu cc s ny, mi sai st cn c iu chnh kp thi. KTV cn kim tra xem cc quy nh ny c thc hin nh th no t xut cc gii php +tnh ton v kt chuyn y cc khon chi tiu v chit khu +thc hin ng thi hn thanh ton KTV chn ra mt s h s mua hng thanh ton v xem xt vic tun th cc quy nh trn X l cc khon n +ktra li s ng b v khp ng gia cc yu t trong mi b ti liu, chng t lin quan cn c tp hp thnh b h s. Trc khi x l n cn xem xt k cc h s ny, c bit l tnh hp php ca vic ph chun v tnh hp l ca trnh t iu hnh +xem xt li cc khon khu tr +kim tra iu kin v quyt nh thanh ton +tr tin v x l cui cng h s thanh ton 8.3. Xy dng tiu ch nh gi hot ng Hot ng thu chi v thanh ton TM l hot ng TC c bn mang tnh cht tng hp trong phn nh kt qu v chi tit c th v c tnh quy tc trong tc nghip, ng thi gn cht vi cc hot ng c th. Do hiu qu v hiu nng kh tch ri nh gi hot ng thu chi thanh ton vi cc hot ng khc trong chu trnh hot ng. tuy nhin lun c quy nh ring v TC nn hiu lc qun tr ni b cn v c th nh gi ring. T c th xy dng cc tiu ch theo hng: Tp trung ch yu vo vic nh gi hiu lc qun tr ni b Ty theo mc tiu c th v yu cu qun l xy dng tiu ch thch hp Cc mc tiu phi thng nht vi mc tiu chung ca KTH Cn phi hp ch o thng nht ca ngi ph trch kim ton v cc b phn iu chnh kip thi cc mc tiu c th ph hp vi thc tin. Chng 9: KIM TON H THNG THNG TIN
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1. Vai tr ca HTTT HTTT gi vai tr quan trng trong H of DN v cung cp TT lm c s ra Q cho nh qun l. Cc H my tnh hay H x l d liu in t l mt trong nhng lnh vc quan trng nht h tr NQL. Cc H my tnh quan trng vi NQL v KTV bi cc l do: Th nht: chi ph cao ca vic u t vo k thut thng tin trong c chi ph thit lp dn n s quan tm v tnh hiu qu ca khon u t ngn qu ny. Th 2: HTTT c tc ng n vic t c mc tiu ca n v. trong DN, rt nhiu cc hot ng nghip v ph thuc vo cc hot ng my tnh. HTTT h tr cho vic chuyn i d liu th thnh c s ng tin cy v m bo cho vic ra Q. 2. Kim ton quanh my tnh v kim ton qua my tnh KT quanh my tnh : KTV iu chnh cch tip cn thng thng m k vn dng thm cc kin thc chuyn mn v cc p dng my tnh. KT quanh MTnh l cch thc KT da vo NQL c c nhng lch trnh v thng tin ktra. KT quanh my tnh c gi l KT vi cch tip cn hp en, trong MT c xem nh 1 vt th l n KTV s ko cp n. cch thc ny ko thc y tnh c lp ca KTVcng nh k nng cao c hiu bit ca KTV v hthng c KT, khin KT b lc hu so vi yu cu qun l v pht hin sai phm v nhng vn ko hiu qu. KT qua my tnh: l cch thc Kt m trong KTV c th tch hp tp d liu c kh nng r sot cc kim sot cc h thng trong phn mm thu thp cc thng tin cn thit. hn na, cc m phng song song c th c s dng thit lp m hnh ca KTV v ctrnh ang H. Phn mm thm vn c th c s dng c c cc mu KT ph hp cho vc phn tch trong khi Ktra d liu c th c s dng Ktra tnh hiu lc ca cc th tc kim sot lit k trong ti liu. 3. Cc hot ng my tnh 3.1. Hot ng pht trin h thng. Pht trin h thng l kha cnh quan trng nht ca bt c ctrnh my tnh no, bo m nhiu tiu ch c tho mn. Phn ln cc HThng mi l HThng nng cao hoc thay th, trong khi cc phn mm mi m rng HThng hin ti. Khi pht trin h thng, cn m bo pht trin 3 yu t:Nhn s, thng tin, cng ngh. + Nhn s: cp n cch thc b tr nhn s, k nng v nng khiu ca nhn vin, cch thc h thng mi c bn cho h, cch thc sp t H ca HThng mi, nhu cu hp l ho cc qu trnh hot ng, c bit l
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i vi s lun chuyn cc tp thng tin qua cc th tc x l d liu, cch ly v chuyn thng tin n ngi y/cu t bn trong v bn ngoi t chc. +Thng tin: cp n loi bo co chun tc c ycu, m hnh h thng thng tin h tr cho vc ra Q i hi c im ny phi linh hot v kim sot c bi ng s dng; loi d liu sn c v trng thi chung ca d liu; d liu mi c yu cu v cch chng c th c to ra,mc lu d lu th cng hay trn my. + Cng ngh: s cng thng hay s nhn mnh vo HT v knng cn x l vn ny; loi Ht hoat ng v cu hnh my cn thit, cc sp t tiu chun my mi, giao din gia kin trc CNTT hin ti bao gm cc mng v cc lin kt; cc k nng ca nhn vin CNTT v mc ph thuc nh cung cp. + Mi quan h: cc vn nhn s Q gii php thng tin v iu ny Q cc yu cu v cng ngh. + vai tr ca KT pht trin h thng thng tin: m bo: m bo vi cc nh qun l DN rng cc c ch pht trin h thng l hot ng Cnh bo: thng bo vi NQL khi c ri ro ng k T vn: khuyn NQL cch qun l ri ro Hnh ng: xc tin cc H nhm m bo qun l ri ro tt hn 3.2. p dng HTTT. Chin lc HTTT, an ninh h thng v phng php thng qua cc h thng mi v nng cao c pht trin v a vp H u ng gp vo mi trng HTTT. C th Kt cc p dng HTTT bng cch xem xt cc ksot chun tc vi u vo, x l d liu v u ra ca h thng, v danh mc cc kim sot c th dng m bo thng tin l y , ng tin cy, c php , c x l ng v lu tr. An ninh h thng l mt vn quan trng nh hng n tnh n ng of mi trng ca cc HTTT. Nhng nguy c nh gian ln bng my tnh, gin ip, ph hoi, thm ha t nhin c th lm suy yu h thng mng cuat DN v ph hoi cc c s d liu quan trng. mt cch thc m bo AN h thng l lp KH v thm ho thng tin. l s chun b v kh ng xy ra nhng s c ko mong mun trong HTTT c th gy hu qu tiu cc n gi c phiu,DT, n t hng, cc nh cung cp v cc vn nh hng n uy tn ca DN. Cc k hoch v m bo an ninh h thpnsg n c tho lun thng xuyn, v ra cch x l. 4. Tiu chi nh gi HTTT 4.1. Tiu ch nh gi PTrin h thng Cc HT c th b tht bi khi vc xc nh h thng ko bo m thch ng, v khi HT H vt qu d ton, NQL s bt u lng trnh khi nhng
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tht bi c th. Hai k thut chnh m bo mt HT tt s i vo H l cc chun mc pht trin HT v chun mc qun l d n. Thc t qun l d n vng chc c nh gi qua cc tiu ch: Cc KS thch ng c XD trong HT mi ti Gon pht trin nh gi bt buc vi cc KS trc khi Hng c k kt HT pht trin nht qun vi chnh sch ca DN C KH s dng my tnh trong DN v KH c r sot bi NQL Cc cng vc pht trin c th hin thch ng trong ti liu Nhn s ca H my tnh c s dng ng n v khai thc tt kh nng 4.2. Tiu ch nh gi vc p dng HTTT 4.2.1. cc kim sot u vo c bn: cc th tc vi ng s dng; hn ch tip cn; m ho, mt khu; kim sot tip cn, an ninh v mt khu; cnh bo v li mc phi 4.2.2. KS x l d liu: kim tra s tng thch; KS tht bi h thng; KTra u vo c b lp li, KTra trnh t vi cc s liu lin tip; kim tra tnh y , d liu b mt, gii hn 4.2.3. kim sot u ra: cc bo co ph hp; ti liu cng vic, c ch bo m u ra; quy nh v ti liu c lu trn my tnh 5. K thut thu thp bng chng KTV s dng cc KThut KT vi s h tr ca my tnh. Cc bng chng phi y v tin cy. bng chng c thu thp bi KTV t HTTT. Quy trnh p dng cc chng trnh thm vn KT: KTV a ra MTiu KT, chng trnh s xc nh cc loi kim tra cn thc hin, sau thu thp cc tp thng tin cn kim tra v tin hnh thm vn tp thgn tin la chn, ktra Kqu v KLun v cung cp u ra ca ctrnh l KLun kt ni vi cc phn hnh kim ton khc. Cc k thut KT vi s h tr ca my tnh cn c p dng nhm nh gi mc tiu kim sot . khi la chn k thut ph hp nht, KTV c th cn nhc mt s cc yu t: Mc m bo m KTV yu cu Mc chuyn mn k thut sn c KTV Tm quan trng ca HTTT Vic r sot mt ln ri thi hay cn tip din Chi ph v thi gian thit lp, duy tr cc k thut Tnh phc tp ca cc th tc kim ton KTV s dng phn mm thm vn phn tch d liu thu thp t cc tp thng tin trong my tnh. Quan trng khi p dng th tc ktra t u n cui, th nghim tun th, th nghim c bn. s dng phn mm c bn hu dng khi d liu c khi lng ln, thiu du vt KT
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Ngoi ra, KTV cn s dng KThut phng vn. k thut ny gip thu thp BCKT ngoi HTTT 6. Quy trnh kim ton 6.1. Chun b kim ton + Xc nh mc tiu v phm vi kim ton: mc tiu KT l nh gi tnh hiu qu v hiu lc ca HTTT. Phm vi KT l s gii hn v TGian v Kgian ca HTTT c KT, cp n nhng HTTT c th c pht trin. + ch nh ng ph trch cng vc KT: KTV cn c cc k nng v my tnh xc nh v thm tra c cc kim sot my tnh m khng phi da nhiu vo phng my tnh + thu thp TT: TT v th tc v qu trnh pht trin HTTT, v s phn nn hay cc bc co trc trc ca HTTT + Lp KH KT: cuc KT HTTT cn c lp KH v gim st chu o. Cuc KT ko c KH rt kh KSot. nh gi ri ro c s dung lp KH s dung ngui lc kim ton thng qua vc xem xt cc yu t: Tnh lim chnh, kinh nghim v kin thc ca NQL HTTT Bn cht ca H kinh doanh v ca h thng Mc nh hng ca bn th 3 i vi vc kim sot h thng c KT Cc pht hin t cuc KT trc Cc cng vc KT HTTT cn c lp KH v NQL KT cn xc nh phng php , cch tip cn KT, th tc c thc hin, lnh vc s KT. + La chn tiu chun nh gi: tiu chun nh gi cn c la chn ph hp vi i tng kim ton, s lng tiu chun nh gi ph thuc vo ngun lc ca cuc KT. Tiu chun nh gi c chn cn c tho lun vi b phn c nh gi co c s nht tr v tiu chun nh gi trc khi s dng 6.2. thc hin KT + KT pht trin h thng: KTV nn xc tin vc s dungk cc nguyn tc qun lsy d n tt. c 2 cch tip cn: -Xem xt cch thc DN KSot s pht trin h thng ni chung. ktra tnh tun th, mt s d n c pht trin trong qu kh v hin ti c chn kim tra xem xt mc p dng trong thc t qu trnh pht trin h thng xc nh. - m bo kim ton i vi tt c cc d n pht trin chnh. KTV c th t vn v nhng h qu ca nhng KSot thch hp vi h thng nag pht trin. vai tr ca KTV nh ng pht hin cc l hng v KSot. KTV c trch nhim bo m h thng c kim sot vng chc. NQL chu trch nhim v KS v vai tr ca KT l r sot v t vn v nhng nhc im of KSot.
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+ kim ton cc p dng HTTT: cn nhn thc mi quan h gia cc HKD v cc h thng my tnh nhm h tr cho qu trnh lp v thc hin cc mc tiu KD. KTV c th tp trung vo cc ri ro lin quan n u vo, qu trnh x l thng tin hoc kt qu u ra ca HTTT. Cc kim sot vc p dng cn phi c kim tra bi KTV theo yu cu rng tt c cc pht hin kim ton u c bng chng KT thch ng . 6.3. kt thc kim ton KTV cn cn nhc rng cc mc tiu kim ton t c v ko cn lnh vc no b b st khi KTV ra khi h thng. BCKT cn c gi cho lnh o n v v NQL b phn HTTT, ng s dng cc HTTT.

3.2.2.c im g lp KHKT trong KTH

a) v hng quy m nh +) Th nht, tm hiu ho t ng kim ton ti n v -Thu thp thng tin hin c ti n v -Tip xc bc u vi v c kim ton -Tham quan +)Th 2: Thu thp ti liu -Kim ton tip cn 1 s ti liu v qun l v iu hnh trong v cn cn cho cng vic kim ton. -Nu c cuc KT trc: cp nht thng tin mi b sung vo h s kim ton ln trc. +)Th 3 : Tng h p vic nghin cu s b v lp k hoch kim ton Mt l, xc nh lnh vc i su : y l c s cho quyt nh hng trng tm ca kim tan h v do c ngha q hqu kton. Q ty thuc vo hai yu t : mc am hiu i tng v khch th kim ton; v ngh thut tng hp. - Hai l :xy d ng k hoch kton:k hoch cn d kin tm rng ca nh ng cng vic ph i lm vi mi lvc ph i phn tch chuyn su. b)v hng quy m ln +)Th nht: Kho st, thu th p thng tin v nh gi s b h thng kim sot ni b ->mc tiu: c thng tin v h giao dch chnh v thu th p nhng ti liu cn thit -> Ch yu thu thp thng tin v chc nng v nhim v ca V c kim ton
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+) Th hai: Xc nh m c tiu kim ton Thng thng m c tiu kton nm trong vn bn chnh thc v hng kim ton nm ho c trong 1 q c th v kim ton h - M c tiu cn c th ha tng bc theo cc hng khc nhau - Mc r rng c th cn qun trit y kp thi +) Th 3 :Xc nh vn trng tm ca cuc KT Tnh h trng ca vn : ch yu c xem xt v nh tnh nhm la chn v ct yu kim ton - Ri ro qu n l: y l nh ng kqu bt thng v ko mong i trong qu n l.im yu ca h thng nh hng xu n vic th c hin cc m c tiu c a kim ton h. - D kin tc dng c a kton v h trng cn c l a chn: Tc dng ca kton v h trng c o lng bng kt qu c a vic kton v trng yu c la chn. - Kh nng kim ton: cn tnh n s lng v cht lng i ng kton vin v nhn vin khc cng kh nng ti chnh cho cc v cn c ktan gn vs mc tiu c th ca cuc kim ton. +) Th t: Xy d ng h thng tiu ch v mc tiu chu n nh gi hng => Ty theo yu cu chung v mc tiu KT xc nh cng k thc t . H thng tieu ch km theo tiu chu n ny cn c tho lun vi V c KT +) Th nm: Xy d ng chng trnh kim ton =>hng ti cc mtiu ch yu: Thit lp mi qh gia mtiu KT v phng php KT Trn c s MQH gia mtiu, ndung xy dng h thng th tc KT thch ng vi n i dung KT To lp c s gim st v nh gi cht lng kim ton.

3.2.3.c im g thc hin KHKT hot ng

a) v hng quy m nh +) Th nht :Nghin cu kim sot qtr ni b - Nm trnh t cng vic b ng cch s dng lu , lu k - Theo di mt s khon giao dch trng yu - nh gi ban u v kim sot ni b - Khng nh hiu lc c a kim sot n i b - Kt lun nhng im mnh yu ca KSNB hnh thnh BCTH +) Th hai: nh gi hqu hng v hiu nng ql - B1 : Nghin cu nhng tiu chun hin c - B2: Xc nh nh ng tiu chun c th p dng - B3:nh gi thng tin v cch thc xc nh tiu chun - B4:nh gi hiu qu h v hiu nng ql b)v hng quy m ln : +) Vi mc tiu nh gi hiu lc ca h thng qun tr ni b cn: Nghin cu mtrng kim sot v nhn thc, quan im, chnh sch
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- nh gi hiu lc ca cc quy nh v cc trnh t trng yu la chn +) Vi mc tiu nh gi hiu qu h v hiu nng ql, c th c a cng vic th hin trn 2 mt : o lng hiu qu hng v hnng ql: da trn h th ng tiu ch xy dng c c thng tin cn thit. Phn tch kt qu o lng: Phn tch theo h thng tiu ch nh sn v i su vo cc nhn t v nguyn nhn dn n kt qu hoc chnh lch gi a thc t v tiu chun nh gi

3.2.4.c im ca g tng hp v bo co
=> L s kt hp tch ly v khi qut v khi qut vi chn lc nhng im ni b t v bn ch t nht +) Tng h p xy d ng bo co: Xc nh mt k hoch tng th qua nh gi tng qut tnh hnh v kqu kton Tng h p thng tin theo k ho ch tng th So n tho bo co vi nhng nh gi KT v nhng bnh lun ca nh qun l Trao i vi v c KT v cc pht hin KT, thng nht cc kt lun v kin ngh hoc nh ng thng tin cn b sung. - Hon tt bo co v chuyn n ng a ch theo phng thc xc nh. +) Bo co kim ton thng do KTV chu trch nhim v cuc kim ton son tho +) Ni dung c bn c a bo co: Bo co v cc mc tiu v phm vi ca cuc KT Tm tt chung cc cng vic hon thnh trong cng cuc KT Kin ngh ci thin tnh hnh. Bnh lun ca khch th KT

3.2.5.c im ca g theo di thc hin kt lun v kin ngh kton

+) Theo di thc hin kt lun v kin ngh kim ton c thng nht gia ch th v khch th kim ton l g cc th ca kim ton h. +) Cng vic ny mang li li ch cho hai bn : - Vi khch th kim ton ,theo di thc hin klun v kngh kton cng l qu trnh trao i, h c hi v s dng kinh nghim ca cc chuyn gia vo vic nng cao hiu l c qun tr ni b v hqu hng cng hnng ql c a mnh. -Vi ch th kton, g ny ko ch gp phn nng cao hiu l c ca bco kton m cn l c hi c rt v tch ly kinh nghim cho nhng cu c kim ton ln sau => Cn v c th thc hin vi s kt hp cht ch gia ch th v khch th kim ton.

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