{"id":10320,"date":"2022-08-09T06:54:57","date_gmt":"2022-08-09T06:54:57","guid":{"rendered":"https:\/\/worknow.vn\/financial-controller\/"},"modified":"2023-06-01T09:51:40","modified_gmt":"2023-06-01T09:51:40","slug":"kiem-soat-vien-tai-chinh","status":"publish","type":"page","link":"https:\/\/worknow.vn\/vi\/kiem-soat-vien-tai-chinh\/","title":{"rendered":"Ki\u1ec3m So\u00e1t Vi\u00ean T\u00e0i Ch\u00ednh"},"content":{"rendered":"
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Ki\u1ec3m So\u00e1t Vi\u00ean T\u00e0i Ch\u00ednh<\/p><\/div>[vc_row_inner][vc_column_inner][vc_empty_space height=”10px”]

M\u00f4 t\u1ea3 c\u00f4ng vi\u1ec7c Ki\u1ec3m So\u00e1t Vi\u00ean T\u00e0i Ch\u00ednh<\/h4>

Ki\u1ec3m so\u00e1t vi\u00ean t\u00e0i ch\u00ednh v\u1ec1 c\u01a1 b\u1ea3n l\u00e0 k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ee7a c\u00f4ng ty. C\u00f2n \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 ng\u01b0\u1eddi ki\u1ec3m so\u00e1t t\u00e0i ch\u00ednh ho\u1eb7c gi\u00e1m \u0111\u1ed1c k\u1ebf to\u00e1n, h\u1ecd gi\u00e1m s\u00e1t c\u00e1c ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n v\u00e0 \u0111\u1ea3m b\u1ea3o r\u1eb1ng s\u1ed5 c\u00e1i \u0111\u01b0\u1ee3c ghi ch\u00e9p ch\u00ednh x\u00e1c ti\u1ec1n v\u00e0o v\u00e0 ra c\u1ee7a c\u00f4ng ty. Ki\u1ec3m so\u00e1t vi\u00ean chi\u1ebfn l\u01b0\u1ee3c c\u0169ng t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn vi\u1ec7c ra quy\u1ebft \u0111\u1ecbnh, d\u1ef1 b\u00e1o v\u00e0 l\u1eadp ng\u00e2n s\u00e1ch \u1edf c\u1ea5p c\u00f4ng ty, d\u1ef1a tr\u00ean d\u1eef li\u1ec7u k\u1ebf to\u00e1n. Ki\u1ec3m so\u00e1t vi\u00ean ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 vi\u1ec7c h\u1ea1ch to\u00e1n v\u00e0 l\u01b0u gi\u1eef h\u1ed3 s\u01a1 c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c. Nhi\u1ec7m v\u1ee5 b\u1ed5 sung c\u00f3 th\u1ec3 bao g\u1ed3m qu\u1ea3n l\u00fd c\u00f4ng ngh\u1ec7 th\u00f4ng tin, b\u1ea3o hi\u1ec3m, b\u00e1o c\u00e1o thu\u1ebf b\u00e1n h\u00e0ng, b\u00e1o c\u00e1o thu\u1ebf thu nh\u1eadp li\u00ean bang, ki\u1ec3m to\u00e1n CPA b\u00ean ngo\u00e0i v\u00e0 ngu\u1ed3n nh\u00e2n s\u1ef1. V\u1ec1 b\u1ea3n ch\u1ea5t, c\u00e1c ki\u1ec3m so\u00e1t vi\u00ean ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 vi\u1ec7c tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty. Ki\u1ec3m so\u00e1t vi\u00ean \u0111\u01b0\u1ee3c xem nh\u01b0 l\u00e0 \u2018s\u1eed gia\u2019 c\u1ee7a c\u00f4ng ty.
\nL\u00e0 m\u1eaft x\u00edch quan tr\u1ecdng g\u1eafn k\u1ebft t\u00e0i ch\u00ednh v\u1edbi to\u00e0n b\u1ed9 \u0111\u1ed9i ng\u0169 qu\u1ea3n l\u00fd c\u1ea5p cao, b\u1ea1n c\u1ea7n ph\u1ea3i l\u00e0 m\u1ed9t ng\u01b0\u1eddi giao ti\u1ebfp t\u1ed1t v\u00e0 hi\u1ec3u to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng kinh doanh, kh\u00f4ng ch\u1ec9 n\u1ed9i b\u1ed9 c\u1ee7a b\u1ed9 ph\u1eadn b\u1ea1n. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 m\u1ed9t ki\u1ec3m so\u00e1t vi\u00ean t\u00e0i ch\u00ednh c\u1ea7n c\u00f3 k\u1ef9 n\u0103ng l\u00e3nh \u0111\u1ea1o t\u1ed1t, k\u1ef9 n\u0103ng giao ti\u1ebfp x\u00e3 h\u1ed9i. Y\u00eau c\u1ea7u cho s\u1ef1 h\u1ee3p t\u00e1c c\u00f3 ngh\u0129a l\u00e0 c\u00e1c ki\u1ec3m so\u00e1t vi\u00ean t\u00e0i ch\u00ednh ph\u1ea3i th\u1ef1c hi\u1ec7n vai tr\u00f2 t\u00e0i ch\u00ednh \u2013 v\u00e0 k\u1ef9 thu\u1eadt cao trong m\u00f4i tr\u01b0\u1eddng kinh doanh. K\u1ef9 n\u0103ng m\u1ec1m c\u0169ng quan tr\u1ecdng nh\u01b0 k\u1ef9 n\u0103ng c\u1ee9ng.
\nTrong khi c\u00e1c ch\u1ee9c n\u0103ng c\u1ee7a ki\u1ec3m so\u00e1t vi\u00ean t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t l\u0129nh v\u1ef1c chuy\u00ean m\u00f4n trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, th\u00ec b\u1ea3n th\u00e2n ki\u1ec3m so\u00e1t vi\u00ean c\u00f3 th\u1ec3 ch\u1ecdn c\u00e1c l\u0129nh v\u1ef1c c\u1ea7n ch\u00fa tr\u1ecdng \u0111\u1ec3 ph\u1ee5c v\u1ee5 t\u1ed1t nh\u1ea5t cho c\u00e1c t\u1ed5 ch\u1ee9c trong c\u00e1c ng\u00e0nh c\u1ee5 th\u1ec3. M\u1eb7c d\u00f9 \u0111a s\u1ed1 ki\u1ec3m so\u00e1t vi\u00ean t\u00e0i ch\u00ednh c\u00f3 c\u00e1c ch\u1ee9ng ch\u1ec9 CPA ho\u1eb7c CMA, nh\u01b0ng n\u1ebfu c\u00f3 c\u00e1c th\u00f4ng tin x\u00e1c th\u1ef1c \u0111\u01b0\u1ee3c cung c\u1ea5p t\u1eeb c\u00e1c c\u01a1 quan t\u00e0i ch\u00ednh v\u00e0 k\u1ebf to\u00e1n kh\u00e1c th\u00ec ki\u1ec3m so\u00e1t vi\u00ean c\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng ph\u00e1t tri\u1ec3n ngh\u1ec1 nghi\u1ec7p c\u00e1 nh\u00e2n ho\u1eb7c h\u1ed7 tr\u1ee3 c\u1ee7a c\u00f4ng ty.
\n\u2013 Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 \u0111\u01b0\u1ee3c ch\u1ee9ng nh\u1eadn: do c\u00e1c t\u1ed5 ch\u1ee9c chuy\u00ean nghi\u1ec7p v\u1ec1 ki\u1ec3m to\u00e1n, \u0111\u00e1nh gi\u00e1 v\u00e0 cung c\u1ea5p c\u00e1c d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh. C\u00e1c t\u1ed5 ch\u1ee9c n\u00e0y ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau chu\u1ea9n qu\u1ed1c t\u1ebf v\u1ec1 ki\u1ec3m to\u00e1n, c\u00f3 tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n cao v\u00e0 c\u00f3 th\u00e2m ni\u00ean trong l\u0129nh v\u1ef1c ki\u1ec3m to\u00e1n. C\u00e1c t\u1ed5 ch\u1ee9c n\u00e0y c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p ch\u1ee9ng nh\u1eadn b\u1edfi c\u00e1c c\u01a1 quan chuy\u00ean tr\u00e1ch nh\u01b0 Hi\u1ec7p h\u1ed9i Ki\u1ec3m to\u00e1n N\u1ed9i b\u1ed9 Qu\u1ed1c t\u1ebf (IIA), T\u1ed5 ch\u1ee9c Ki\u1ec3m to\u00e1n N\u1ed9i b\u1ed9 Qu\u1ed1c gia (IIA Global) ho\u1eb7c c\u00e1c t\u1ed5 ch\u1ee9c t\u01b0\u01a1ng t\u1ef1.
\n\u2013 Ch\u1ee9ng ch\u1ec9 Gi\u00e1m \u0111\u1ed1c T\u00e0i ch\u00ednh: Ch\u1ee9ng ch\u1ec9 Gi\u00e1m \u0111\u1ed1c T\u00e0i ch\u00ednh do H\u1ecdc vi\u1ec7n T\u00e0i ch\u00ednh (Vi\u1ec7n \u0110\u00e0o t\u1ea1o Kinh t\u1ebf Nh\u00e0 n\u01b0\u1edbc) c\u1ea5p. \u0110\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c ch\u1ee9ng ch\u1ec9 n\u00e0y, ng\u01b0\u1eddi h\u1ecdc c\u1ea7n tham gia kh\u00f3a \u0111\u00e0o t\u1ea1o chuy\u00ean s\u00e2u v\u1ec1 c\u00e1c ki\u1ebfn th\u1ee9c v\u1ec1 qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n, ph\u00e2n t\u00edch t\u00e0i ch\u00ednh, qu\u1ea3n l\u00fd r\u1ee7i ro, chi\u1ebfn l\u01b0\u1ee3c t\u00e0i ch\u00ednh v\u00e0 th\u00f4ng tin t\u00e0i ch\u00ednh. Sau khi ho\u00e0n th\u00e0nh kh\u00f3a h\u1ecdc v\u00e0 \u0111\u1ea1t k\u1ebft qu\u1ea3 \u0111\u00e1nh gi\u00e1 \u0111\u1ee7 cao, ng\u01b0\u1eddi h\u1ecdc s\u1ebd \u0111\u01b0\u1ee3c c\u1ea5p ch\u1ee9ng ch\u1ec9 Gi\u00e1m \u0111\u1ed1c T\u00e0i ch\u00ednh.
\n\u2013 Ch\u1ee9ng ch\u1ec9 ph\u00e2n t\u00edch t\u00e0i ch\u00ednh chuy\u00ean nghi\u1ec7p: Trong c\u00e1c c\u00f4ng ty m\u00e0 vi\u1ec7c \u0111\u1ea7u t\u01b0 v\u00e0 s\u1eed d\u1ee5ng c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh l\u00e0 kh\u00f4ng th\u1ec3 thi\u1ebfu trong ho\u1ea1t \u0111\u1ed9ng, ki\u1ec3m so\u00e1t vi\u00ean c\u00f3 th\u1ec3 ch\u1ecdn \u0111\u1ec3 ho\u00e0n th\u00e0nh c\u00e1c y\u00eau c\u1ea7u \u0111\u1ed1i v\u1edbi vi\u1ec7c ch\u1ec9 \u0111\u1ecbnh n\u00e0y. \u0110\u01b0\u1ee3c t\u00e0i tr\u1ee3 b\u1edfi Hi\u1ec7p h\u1ed9i Nghi\u00ean c\u1ee9u v\u00e0 Qu\u1ea3n l\u00fd \u0110\u1ea7u t\u01b0 (AIMR), \u1ee9ng vi\u00ean ph\u1ea3i c\u00f3 kinh nghi\u1ec7m li\u00ean quan \u0111\u1ebfn \u0111\u1ea7u t\u01b0, l\u00e0 th\u00e0nh vi\u00ean AIMR, c\u00f3 b\u1eb1ng c\u1eed nh\u00e2n trong l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh v\u00e0 tuy\u00ean b\u1ed1 s\u1eb5n s\u00e0ng tu\u00e2n th\u1ee7 c\u00e1c quy t\u1eafc \u0111\u1ea1o \u0111\u1ee9c.<\/p><\/div><\/div><\/div>[vc_empty_space height=”30px”]

Nhi\u1ec7m v\u1ee5 chung c\u1ee7a Ki\u1ec3m So\u00e1t Vi\u00ean T\u00e0i Ch\u00ednh<\/h4>

Qu\u1ea3n l\u00fd t\u1ea5t c\u1ea3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n bao g\u1ed3m L\u1eadp h\u00f3a \u0111\u01a1n, A\/R, A\/P, GL, c\u1ed1 v\u1ea5n, k\u1ebf to\u00e1n chi ph\u00ed, k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho v\u00e0 ghi nh\u1eadn doanh thu<\/p>\n

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  • H\u1ee3p t\u00e1c v\u00e0 ch\u1ec9 \u0111\u1ea1o chu\u1ea9n b\u1ecb c\u00e1c d\u1ef1 b\u00e1o ng\u00e2n s\u00e1ch, t\u00e0i ch\u00ednh v\u00e0 b\u00e1o c\u00e1o ch\u00eanh l\u1ec7ch<\/li>\n
  • L\u1eadp v\u00e0 c\u00f4ng b\u1ed1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng th\u00e1ng \u0111\u00fang th\u1eddi h\u1ea1n<\/li>\n
  • Ph\u1ed1i h\u1ee3p chu\u1ea9n b\u1ecb b\u00e1o c\u00e1o ph\u00e1p l\u00fd<\/li>\n
  • Nghi\u00ean c\u1ee9u v\u00e0 tu\u00e2n th\u1ee7 c\u00e1c v\u1ea5n \u0111\u1ec1 k\u1ef9 thu\u1eadt k\u1ebf to\u00e1n<\/li>\n
  • H\u1ed7 tr\u1ee3 quy tr\u00ecnh t\u1ed5ng k\u1ebft cu\u1ed1i th\u00e1ng v\u00e0 cu\u1ed1i n\u0103m<\/li>\n
  • \u0110\u1ea3m b\u1ea3o ki\u1ec3m so\u00e1t ch\u1ea5t l\u01b0\u1ee3ng c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/li>\n
  • X\u00e2y d\u1ef1ng v\u00e0 l\u1eadp v\u0103n b\u1ea3n c\u00e1c quy tr\u00ecnh kinh doanh v\u00e0 ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u0111\u1ec3 duy tr\u00ec v\u00e0 c\u1ee7ng c\u1ed1 c\u00e1c ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9<\/li>\n
  • B\u1ed5 sung nhi\u1ec7m v\u1ee5 ki\u1ec3m so\u00e1t vi\u00ean khi c\u1ea7n thi\u1ebft<\/li>\n<\/ul>\n

    K\u1ef9 n\u0103ng:<\/p>\n

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    • Ki\u1ebfn th\u1ee9c s\u00e2u r\u1ed9ng v\u1ec1 c\u00e1c nguy\u00ean t\u1eafc v\u00e0 th\u1ee7 t\u1ee5c k\u1ebf to\u00e1n<\/li>\n
    • C\u00f3 kinh nghi\u1ec7m l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/li>\n
    • C\u00f3 kinh nghi\u1ec7m v\u1edbi k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p v\u00e0 quy tr\u00ecnh kh\u00f3a s\u1ed5 cu\u1ed1i th\u00e1ng \/ cu\u1ed1i n\u0103m<\/li>\n
    • K\u1ef9 n\u0103ng qu\u1ea3n tr\u1ecb v\u00e0 s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n t\u1ed1t<\/li>\n<\/ul>\n

      Tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n: T\u00e0i ch\u00ednh ho\u1eb7c Kinh t\u1ebf; K\u1ebf to\u00e1n; Qu\u1ea3n tr\u1ecb kinh doanh; Lu\u1eadt Kinh doanh; \u01afu ti\u00ean c\u00e1c ch\u1ee9ng ch\u1ec9 CPA ho\u1eb7c CMA<\/p><\/div><\/div><\/div>[\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row]\n<\/div>","protected":false},"excerpt":{"rendered":"

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