{"id":6082,"date":"2020-08-11T09:03:37","date_gmt":"2020-08-11T02:03:37","guid":{"rendered":"https:\/\/fts.com.vn\/?p=6082"},"modified":"2025-11-12T14:54:36","modified_gmt":"2025-11-12T07:54:36","slug":"03-doi-tuong-doanh-nghiep-bat-buoc-phai-kiem-toan-noi-bo","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/03-doi-tuong-doanh-nghiep-bat-buoc-phai-kiem-toan-noi-bo\/","title":{"rendered":"03 \u0111\u1ed1i t\u01b0\u1ee3ng doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9"},"content":{"rendered":"<p>Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 trong doanh nghi\u1ec7p nh\u1eb1m th\u1ef1c hi\u1ec7n m\u1ee5c ti\u00eau \u0111\u00e1nh gi\u00e1, ki\u1ec3m tra hi\u1ec7u qu\u1ea3 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n tr\u1ecb r\u1ee7i ro, h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t c\u0169ng nh\u01b0 quy tr\u00ecnh qu\u1ea3n tr\u1ecb t\u1ea1i doanh nghi\u1ec7p \u0111\u00f3. Tuy nhi\u00ean, kh\u00f4ng ph\u1ea3i doanh nghi\u1ec7p n\u00e0o c\u0169ng b\u1eaft bu\u1ed9c th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9.<\/p>\n<p><strong>Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10\u00a0<a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-05-2019-ND-CP-quy-dinh-ve-kiem-toan-noi-bo-315316.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">Ngh\u1ecb \u0111\u1ecbnh 05\/2019\/N\u0110-CP<\/a>\u00a0th\u00ec ch\u1ec9 c\u00e1c doanh nghi\u1ec7p sau \u0111\u00e2y b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9:<\/strong><\/p>\n<p><strong>(1)<\/strong> C\u00f4ng ty ni\u00eam y\u1ebft.<\/p>\n<p><strong>(2)<\/strong> Doanh nghi\u1ec7p m\u00e0 nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu tr\u00ean 50% v\u1ed1n \u0111i\u1ec1u l\u1ec7 l\u00e0 c\u00f4ng ty m\u1eb9 ho\u1ea1t \u0111\u1ed9ng theo m\u00f4 h\u00ecnh c\u00f4ng ty m\u1eb9 &#8211; c\u00f4ng ty con.<\/p>\n<p><strong>(3)<\/strong> Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc l\u00e0 c\u00f4ng ty m\u1eb9 ho\u1ea1t \u0111\u1ed9ng theo m\u00f4 h\u00ecnh c\u00f4ng ty m\u1eb9 &#8211; c\u00f4ng ty con.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-medium wp-image-6083 aligncenter\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2020\/08\/kiem-toan-noi-bo-300x169.jpg\" alt=\"\" width=\"300\" height=\"169\" \/><\/p>\n<p style=\"text-align: center;\"><em>03 \u0111\u1ed1i t\u01b0\u1ee3ng doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/em><\/p>\n<p>C\u00e1c doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111i thu\u00ea t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh \u0111\u1ec3 cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9. Tuy nhi\u00ean, tr\u01b0\u1eddng h\u1ee3p thu\u00ea n\u00e0y ph\u1ea3i \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 c\u00e1c nguy\u00ean t\u1eafc c\u01a1 b\u1ea3n c\u1ee7a ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 c\u00e1c y\u00eau c\u1ea7u nh\u1eb1m \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 c\u00e1c nguy\u00ean t\u1eafc c\u01a1 b\u1ea3n c\u1ee7a ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 theo \u0110i\u1ec1u 5, \u0110i\u1ec1u 6 t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 05\/2019\/N\u0110-CP.<\/p>\n<p>Vi\u1ec7c \u0111i thu\u00ea th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u1ee7a c\u00e1c doanh nghi\u1ec7p thu\u1ed9c B\u1ed9 Qu\u1ed1c ph\u00f2ng, B\u1ed9 C\u00f4ng an th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 Qu\u1ed1c ph\u00f2ng, B\u1ed9 tr\u01b0\u1edfng B\u1ed9 C\u00f4ng an.<\/p>\n<p><strong>Ngh\u1ecb \u0111\u1ecbnh 05 c\u0169ng quy \u0111\u1ecbnh v\u1ec1 ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n vi\u1ec7c ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 trong c\u00e1c doanh nghi\u1ec7p tr\u00ean ph\u1ea3i c\u00f3 \u0111\u1ee7 ti\u00eau chu\u1ea9n sau \u0111\u00e2y:<\/strong><\/p>\n<ul>\n<li>C\u00f3 b\u1eb1ng \u0111\u1ea1i h\u1ecdc tr\u1edf l\u00ean c\u00e1c chuy\u00ean ng\u00e0nh ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u ki\u1ec3m to\u00e1n, c\u00f3 ki\u1ebfn th\u1ee9c \u0111\u1ea7y \u0111\u1ee7 v\u00e0 lu\u00f4n \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt v\u1ec1 c\u00e1c l\u0129nh v\u1ef1c \u0111\u01b0\u1ee3c giao th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9.<\/li>\n<li>\u0110\u00e3 c\u00f3 th\u1eddi gian t\u1eeb 05 n\u0103m tr\u1edf l\u00ean l\u00e0m vi\u1ec7c theo chuy\u00ean ng\u00e0nh \u0111\u00e0o t\u1ea1o ho\u1eb7c t\u1eeb 03 n\u0103m tr\u1edf l\u00ean l\u00e0m vi\u1ec7c t\u1ea1i \u0111\u01a1n v\u1ecb \u0111ang c\u00f4ng t\u00e1c ho\u1eb7c t\u1eeb 03 n\u0103m tr\u1edf l\u00ean l\u00e0m ki\u1ec3m to\u00e1n, k\u1ebf to\u00e1n ho\u1eb7c thanh tra.<\/li>\n<li>C\u00f3 ki\u1ebfn th\u1ee9c, hi\u1ec3u bi\u1ebft chung v\u1ec1 ph\u00e1p lu\u1eadt v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p; c\u00f3 kh\u1ea3 n\u0103ng thu th\u1eadp, ph\u00e2n t\u00edch, \u0111\u00e1nh gi\u00e1 v\u00e0 t\u1ed5ng h\u1ee3p th\u00f4ng tin; c\u00f3 ki\u1ebfn th\u1ee9c, k\u1ef9 n\u0103ng v\u1ec1 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9.<\/li>\n<li>Ch\u01b0a b\u1ecb k\u1ef7 lu\u1eadt \u1edf m\u1ee9c c\u1ea3nh c\u00e1o tr\u1edf l\u00ean do sai ph\u1ea1m trong qu\u1ea3n l\u00fd kinh t\u1ebf, t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n ho\u1eb7c kh\u00f4ng \u0111ang trong th\u1eddi gian b\u1ecb thi h\u00e0nh \u00e1n k\u1ef7 lu\u1eadt.<\/li>\n<li>C\u00e1c ti\u00eau chu\u1ea9n kh\u00e1c do doanh nghi\u1ec7p quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n<p style=\"text-align: right;\"><em><strong>Theo Th\u01b0 vi\u1ec7n Ph\u00e1p lu\u1eadt.<\/strong><\/em><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 trong doanh nghi\u1ec7p nh\u1eb1m th\u1ef1c hi\u1ec7n m\u1ee5c ti\u00eau \u0111\u00e1nh gi\u00e1, ki\u1ec3m tra hi\u1ec7u qu\u1ea3 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n tr\u1ecb r\u1ee7i ro, h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t c\u0169ng nh\u01b0 quy tr\u00ecnh qu\u1ea3n tr\u1ecb t\u1ea1i doanh nghi\u1ec7p \u0111\u00f3. Tuy nhi\u00ean, kh\u00f4ng ph\u1ea3i doanh nghi\u1ec7p n\u00e0o c\u0169ng b\u1eaft bu\u1ed9c th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9. [&hellip;]<\/p>\n","protected":false},"featured_media":13766,"template":"","article_category":[10],"class_list":["post-6082","article","type-article","status-publish","has-post-thumbnail","hentry","article_category-ke-toan-tai-chinh"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/6082","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article"}],"about":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/types\/article"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media\/13766"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=6082"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=6082"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}