ĐỀ TÀI : CHỨC NĂNG KIỂM SOÁT
I. Khái niệm kiểm soát và các nguyên tắc kiểm soát:
!"
- Kiểm soát#$%&'($)*"+,-./+
0"1",#.2+#'345#$)
670780,-9.':'8;'<
=%>?'1
Đo lường
@ Tiêu chuẩn
A Sai lệch
B=%$%&+16C11,#,#)
D'"$)E1+'#F,#0)E1(
,#'68 G3#"DH%$%&+
#$)%<0)%)(2I1'2
• !&J
• !#J
• !D'2J
• !#J
• ('8K&DJ
•
B ! ( - ,# 9 ' 1 '2
L M) ') $) * " 07 80 ,- 9 . ': '8 ; '<
LN'<%OP$)*"QR':'8;2S*
L N '< ,# S* ' P T 'U % R 'U E1 V
L"P1"++WR,#.2%$%&R
'U ' <0 ( '3 4
L " U+ 0X Y1 %E %
LM)')W*%V'8ZS9UP"
1.2 Vai trò v ngha của kiểm soát
!#U$1%[+,1%X,#?\1-%
H ( _ K '<
B!'U;K#'8##R('TK_+
CQR
1.3. Theo mức độ tổng quát của nội dung kiểm soát
B!#TU#'8#%.K)\,*R'U+
TU0F+2+K05'V$'U*"9
.
B!TU0F#'8*"'6,-Y\,*R'U+
Y TU 0F+ Y 2+ Y K0
B!2#'8*"'6,-Y(9
%V
1.4. Theo đối tượng kiểm soát
B!D,FK`F#'8*"5'&
&D,FK`FE1V'*%R#;D+
+ T<
B!(#'8*"5'(%.
^*++$)*"C,"+%"+*
: : ,- C ,"
B!C#'8*"5'K8E1
C % R 'U E1 V
B!##'8*"5'&&#
E1V'2+C8
III. Quy trình kiểm soát
a%&%V[1T5'W1'2
Nếu không có
Tiếp tục hoạt
động và công
nhận kết quả
So sánh
với êu
P9.':;'<
Be.'6,-'($)
• fP
• 'UF1
• !CRF
• ="
B000'($)
Tiến hành điều
chỉnh theo êu
chuẩn
• a1SP"000#S*1,#SP"'<8
6"6.+#+''($)*"
• bZS9SK"T%-00#'8*"S*1,#
Pg%"hT"P,K'3.$1'$)*"
C,"
• a1%*0,#0;>200#'8#
C$1,"T&&*"C,"%*0Y'68
• i*T00#'8*"S*1%.PF'<+0
',3$)*"C,"
• G3%100#'8#T5;2S*0'3
%1'SX?E1'68.$1
Ab,-./
B,#$)'(+#$)R'U,-./
':'8+Y'0"1"P1$),-./+&.2E1
*1"'
Bb1'#CT
1. Đối tượng thông báo:
• #$)%<K0%..$1
• TU0F+$1.$1
'8;'<%-7*%8>0E1T<,0Xr
b1*%51':;0[,"'2,#'K,#C,"q
#QR.1'^2,.#,"
##%C$1+b1K%5gZg,o'1#,"K
TF k':',#b1TK(F%1%5[-4Z''8)
Ammm !CX#10).2,.#Q(,#
3k,##l'Z'6XRBS7,F,oF#
Câu hỏi:
B 2b1':0)H&%$%&J
B 2@s1c<d#b1+1<':#&'')T)C,"
q##'>(RJ
Trả lời:
Câu 1 : Sang đã mắc phải lỗi gì trong quá trình kiểm soát?
G.Q$%&1b1':UH$1%[,#
)D%*0-$)C,"'#':C;'<'8.
/ s1Y'1b1':H1.%[#C'^
%1./K'<Y##,"#4.UR#4
%W$1C,"UE$1 =./q#D+#/*
,-$)6 -U68C,"-c@mmmmd
#4(1#t#+0)$1'UC,"Y#+Y
('0"1''34<0( &C./9.
1b1CD'$)YT-C,".C0
"%11+F'U
S91b10)'^%1./##K0)'6;
@mmmm+#0Q'<14+0Q#%1%WTI,#0T&
,F1H#+10)%1'U##C,"''
'U sK10)#;'<.2,#T"
00'34<0( ,&E$1+4$1$)':-6
RC,".1C)$##2
,.#.#4#,oF#
o+%1T<H%8C," b14-SYRD,"-
So2,.#91;'<*E12(
*"C," s2,.1**,#0%[,{
&*"C,"q0)1+0)Z1R+#|S#(1
2)D''U*"C," #%1+%1T<H%8
1'8%1''E+b11')T)%5qR'U
6%$%&*"C,"#CT<I+%9%^TU0F
# G2#P'T)#b1':0)0S9&
%-
@ =1+b1x':0S9&1cFd
G2#&'80S91C,"':## -
#+(C,"6;'<%O*%R,#K
8C,"'>,-R':'3%1%-'1C
=QR+b1':#%1C,",##kBR
##C," ,"%1C,",##k#'>b1
'<r "#1,3^(1#;
s,3^$)&C6 b1':0"%1C,"T<
F'UZ4-Z'8A mmm =%[2E1&
##$) !$)#b1'8C'R'8
. s,F+1':C##'8K8C,"
s#%1+,-&1+$)X.$1'PT#['
%>"C,"1 G6,-C,"TK&+>1C
4*"U#*"3 &+,"0"H,#
09#%K$1%[TD)D'K8E1PC,"
11# sb1':C#;'<R1C,"RT<F
'U,F G2#'D%$%&*"&
1 sC4)D'$)C,""R#X)
D'PC,",31
b1':09C,"T52,.#.,#36
b,##M)')$C,"XR =..
T"b1RC%[+b1':TI$1T-#+,&,F
#UR#4+`p.(1TY0C
,"C,"':C'8##'>RT1''3%1
n$1K2,.#,"%K4,#TF%U •KP
%E%TK(#%$%&*"C,"#b1xC
(- b1':C$12;Q2,.E1&'E*+%"'
##6P",9'81C b1':$*,3R
E1&#C\'P&6;K;)%1.':10
#TUC,"2,.#C$12%$%&2,.#
'67[':C##RQ'>R#b1':'^
%1
M.R'+%$%&b1':H%,"'C
,"UV$#1YT-*"U
9'Y'0"1",#'34
câu 2 : Nếu anh ( chị ) là Sang , anh chị đã làm gì để đảm bảo công việc sẽ hoàn
thành đúng thời hạn?
1.1 N'<./,#02CC,"
• N'<",9Z@m mmm0T&'#
=(1670)U0'#,##k
• sP4.*"",9#%&6#1b1
0)*"'#
BG6C'1%1
B€'<14%.T&
B!%1'<14%.T&
BMI,#0T&
B€Z$1'(T'"#
=%;'<P4.%.+?U6,K'31
);'<P1./%.,#P(<%",3
"0'8 =%%(803(7#U4.&
>10)'1%1H(*"U1'R1 7,-
RE1Y(%C," G2#C,"V80+W32+
b1021C,"Y(QY2 S9U(
.",9'6+U(.",9'<14+U(
.",9%1+U(.",9TI,#0T&+1'
#V80T)C':'8##,-68-'Z
$1'(T'"'# C,"q'8*"44%K
3 MD(*"",9%1q%1;Q,"'6,#
'<14'>1C s1H#&q4Z1'81 f
P1+(*"C,"67+#(TI'<14,#0T&,#
V80q%#+%1R;Q68':')T).11 s
,F+C,"q'8%11+')T)4"H#C
-#,"QS23,F+*E1[(q
'821%K3 TDC,"E1(109U,#(
%- s(*"2%-#C6q)D'C
,"E1(*"21 sq#)"$)E1C
," ,&,F+[(q*+q'6>1#,"'#
#C,"U6K G3#CP')T)$38
2#X1R8F0
@ =*'WTU,##S"+$1,#'
sC#b1Cq0S9)AR%-+%+1U
].9,#9 =%-#%-+'1%1U8+
R91'8FC,"+0'q02CC,"Y
2,.,-P)1E1Y2,.+0VTP
",99Y(QY#9.68C,"
#[0)#%U# &(1$K0,-68C,"-
.1'U,.2,.E1&>0'p1+^R0*
['['#+%8o1'C,"'8##
'>'U G3$1%[K0)*")R'U%U
.9+0)%1'UC,"QY('1
&%,##'+n^P10#)
&
M.R'.*"'6SP"QY#DY1
'R9+%%(80##q%1#"TC,"E1
Y#'0"%11"-K'&%1.2,#'1%1
'34-K,#0780K
A b$),-./T1'+1"&
.2,#Z1P1
B sC,",o'>'U,#[(#,"4,#'R
K1'U$'<&,oP.0C,"E1Y( "E1
1&(',o#,F,###'>4.':'<H
(
B sC,"1##&#$)%<'3%&
R'U$)KC,"1'8##&#$)%<
0)&%1.2E1*F%~,#C'R'>./C,"
H# s.2D2#+D0,"E11,#%"E11 &
C,"':02%O%#Y(+1#,"&+1<%"D
2#&,#&%1.2q%K#S~S# F,";
'<1"1.2E1,"C'R'U##S~S# G3
$1%[#,"b10)%1C,"U.>Y##
,"'. &##,"'.#%K$1%[ "%1+'C'6
C,"Y#'.qR'82?#,"2,.,#'
2,.FK%O'8%"E1&+C,"E1& #b1
x0)"%O2,.K'8*.>%C,"
B "'34C,"0)<0(1KC
,"1'8##&0)2,.1')(1
$R =.+,"'34C,"0)--$),#./
':'3%1 b1xC.0'^,30*C,"$3.2,.+
C|02,.#,"$3 a1%[#R2?),#
2,.#,",&F*#68C,"#$-
682,.& M.R*'C'6.>,3C,"&