Cu hi ca bn l phn bit gia kim sot ni b v kim ton ni b.

tr li cu hi
ny, mnh c th tm tt nh sau
1. Qun tr doanh nghip: l tt c cc quy ch, quy nh, cch thc m ban lnh o DN
lnh o DN (c cc quy nh php lut v ni b)
2. Kim sot ni b, theo nh ngha ca COSO l "Internal control is a process, effected by

an entitys board of directors, management and other personnel, designed to provide

reasonable assurance regarding the achievement of objectives in the following categories:
Effectiveness and efficiency of operations
Reliability of financial reporting
Compliance with applicable laws and regulations " Hiu ngn gn l quy trnh c ban lnh
o p dng nhm m bo mc tiu ca doanh nghip l t c.
3. Kim sot ni b c 5 thnh t:
i. Control Environment- Mi trng kim sot
ii. Risk Assessment- nh gi ri ro
iii. Communication and information system- h thng thng tin
iv. Control activities- cc hot ng kim sot
v. Monitoring of controls- gim st kim sot.
4. Theo nh ngha, internal audit- thep nh ngha ca IIA- vin kim ton vin ni b quc
t l

"The Institute of Internal Auditors (IIA) definition of internal auditing is as follows:

Internal auditing is an independent, objective assurance, and consulting activity designed to
add value and improve an organization's operations. It helps an organization accomplish its
objectives by bringing systematic, disciplined approach to evaluate and improve the
effectiveness of risk management, control, and governance processes".
Xin ch ti mnh 2 ca nh ngha ca Internal audit, theo , internal audit- kim ton
ni b l nhm nh gi, v ci thin tnh hiu qu ca cc quy trnh qun l ri ro, kim
sot, v qun tr
Ti y, c th phn no mng tng c s khc nhau ca KTNB v KSNB. Kim ton
ni b l chc nng c lp trong phm vi doanh nghip vi hai mc ch: (1) m bo (2)
t vn, nhm h tr cho cng tc qun tr v h thng kim sot ni b t c mc ch
vn c ca chng.
Vy kim ton ni b c phi l mt b phn ca kim sot ni b hay khng, cu tr li l
cn ty bn nhn nhn hai chc nng ny di gic no. Nu bn nhn vo gic ngi
ngoi doanh nghip th KTNB l mt b phn ca KSNB, v kim ton Ni b l nhm m
bo cho h thng KSNB hot ng c hiu qu, m h thng KSNB hot ng c hiu qu l
nhm m bo cho DN t c mc ch ca mnh, do vy KTNB cng gp phn m
bo cho DN t c mc ch ca mnh, v v vy theo nh ngha chnh l hot ng
KSNB. Di gic ca ngi ng trogn DN th hnh nh l khng phi, v KTNB l chc
nng c lp m bo cho h thng kim sot ni b hot ng c hiu qu.

Nu nhn vo c cu t chc ca chc nng KTNB, bn c th thy iu ny. H thng

KSNB, gm cc quy nh, v.v. do Ban GIm c (Board of Executive Management) xc lp,
KTNB l mt b phn ca Supervisory Board - Ban kim sot (do i hi c ng bu)
(trong m hnh two tier Board (C hi ng qun tr, v ban kim sot) hoc trong m hnh
unitary Board (m hnh cng ty ch c Hi ng qun tr), chc nng KTNB thuc trch
nhim ca y Ban Kim ton- Audit Committee- l mt y ban thuc Hi ng qun tr.
Vit v ci ny th di lm. Cc bn phi t tm hiu su hn, mnh ch a ra mt s ln
thi.