{"id":412,"date":"2019-08-12T09:38:35","date_gmt":"2019-08-12T09:38:35","guid":{"rendered":"https:\/\/hagiangcme.com\/?p=412"},"modified":"2019-11-15T02:10:42","modified_gmt":"2019-11-15T02:10:42","slug":"kiem-toan-co-quyen-truy-cap-toan-bo-du-lieu-ca-nhan-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/hagiangcme.com\/en\/2019\/08\/12\/kiem-toan-co-quyen-truy-cap-toan-bo-du-lieu-ca-nhan-doanh-nghiep\/","title":{"rendered":"Ki\u1ec3m to\u00e1n c\u00f3 quy\u1ec1n truy c\u1eadp to\u00e0n b\u1ed9 d\u1eef li\u1ec7u c\u00e1 nh\u00e2n, doanh nghi\u1ec7p?"},"content":{"rendered":"

M\u1ed9t s\u1ed1 th\u00e0nh vi\u00ean \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i lo ng\u1ea1i n\u1ebfu trao Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc c\u00f3 quy\u1ec1n truy c\u1eadp v\u00e0o h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u c\u1ee7a c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p v\u00e0 l\u01b0u \u00fd c\u1ea7n ‘xem kinh nghi\u1ec7m qu\u1ed1c t\u1ebf nh\u01b0 th\u1ebf n\u00e0o’.<\/p>\n

\"\"
T\u1ed5ng Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc H\u1ed3 \u0110\u1ee9c Ph\u1edbc – \u1ea2nh: Quochoi.vn<\/figcaption><\/figure>\n

S\u00e1ng 12-8, \u1ee6y ban th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i cho \u00fd ki\u1ebfn v\u1ec1 c\u00e1c n\u1ed9i dung c\u00f2n nhi\u1ec1u \u00fd ki\u1ebfn kh\u00e1c nhau c\u1ee7a d\u1ef1 \u00e1n Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc (KTNN). D\u1ef1 lu\u1eadt cho ph\u00e9p KTNN trong qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n c\u00f3 quy\u1ec1n truy c\u1eadp d\u1eef li\u1ec7u c\u1ee7a \u0111\u01a1n v\u1ecb ch\u1ecbu s\u1ef1 ki\u1ec3m to\u00e1n.<\/p>\n

“T\u00f4i b\u0103n kho\u0103n v\u1ec1 quy\u1ec1n c\u1ee7a KTNN \u0111\u01b0\u1ee3c truy c\u1eadp ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p. C\u1ea7n l\u01b0u \u00fd v\u1ea5n \u0111\u1ec1 n\u00e0y, xem kinh nghi\u1ec7m qu\u1ed1c t\u1ebf nh\u01b0 th\u1ebf n\u00e0o, b\u1edfi truy c\u1eadp v\u00e0o ph\u1ea7n m\u1ec1m c\u1ee7a ng\u01b0\u1eddi ta c\u00f3 th\u1ec3 ph\u1ea1m \u0111\u1ebfn b\u00ed m\u1eadt \u0111\u1eddi t\u01b0, b\u00ed m\u1eadt doanh nghi\u1ec7p” – Ch\u1ee7 nhi\u1ec7m \u1ee6y ban \u0110\u1ed1i ngo\u1ea1i Nguy\u1ec5n V\u0103n Gi\u00e0u b\u00e0y t\u1ecf.<\/p>\n

Ph\u00f3 ch\u1ee7 t\u1ecbch Qu\u1ed1c h\u1ed9i Ph\u00f9ng Qu\u1ed1c Hi\u1ec3n c\u0169ng cho r\u1eb1ng n\u1ebfu truy c\u1eadp v\u00e0o c\u00e1c trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u00f4ng khai nh\u01b0 c\u00e1c trang c\u1ee7a Ch\u00ednh ph\u1ee7, Qu\u1ed1c h\u1ed9i th\u00ec m\u1ecdi ng\u01b0\u1eddi c\u00f3 quy\u1ec1n truy c\u1eadp ch\u1ee9 kh\u00f4ng ri\u00eang g\u00ec KTNN, tuy nhi\u00ean truy c\u1eadp v\u00e0o c\u00e1c ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd n\u1ed9i b\u1ed9 l\u1ea1i l\u00e0 v\u1ea5n \u0111\u1ec1 c\u1ea7n quy \u0111\u1ecbnh r\u00f5.<\/p>\n

“Trong tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n c\u00f3 sai ph\u1ea1m nh\u01b0 tr\u1ed1n thu\u1ebf ch\u1eb3ng h\u1ea1n, KTNN c\u00f3 quy\u1ec1n truy c\u1eadp v\u00e0o ph\u1ea7n m\u1ec1m n\u1ed9i b\u1ed9 c\u1ee7a h\u1ecd, nh\u01b0ng quy\u1ec1n truy c\u1eadp \u0111\u1ebfn \u0111\u00e2u v\u00e0 th\u1eddi \u0111i\u1ec3m n\u00e0o, ch\u1ee9 kh\u00f4ng ph\u1ea3i c\u00f3 quy\u1ec1n truy c\u1eadp th\u01b0\u1eddng xuy\u00ean l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn nh\u00e2n quy\u1ec1n, quy\u1ec1n c\u00f4ng d\u00e2n c\u1ee7a h\u1ecd” – \u00f4ng Hi\u1ec3n n\u00f3i.<\/p>\n

V\u00ec v\u1eady, \u00f4ng \u0111\u1ec1 ngh\u1ecb “quy \u0111\u1ecbnh r\u00f5 ph\u1ea1m vi, th\u1ea9m quy\u1ec1n, tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi quy\u1ebft \u0111\u1ecbnh truy c\u1eadp d\u1eef li\u1ec7u v\u00e0 ch\u1ec9 \u0111\u01b0\u1ee3c truy c\u1eadp trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p li\u00ean quan \u0111\u1ebfn n\u1ed9i dung v\u1ee5 vi\u1ec7c \u0111ang \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n”.<\/p>\n

C\u0169ng quan t\u00e2m v\u1ea5n \u0111\u1ec1 n\u00e0y, Ph\u00f3 ch\u1ee7 t\u1ecbch Qu\u1ed1c h\u1ed9i T\u00f2ng Th\u1ecb Ph\u00f3ng \u0111\u1ec1 ngh\u1ecb quy \u0111\u1ecbnh r\u00f5 KTNN c\u00f3 quy\u1ec1n truy c\u1eadp nh\u01b0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u1ea3m danh d\u1ef1, nh\u00e2n ph\u1ea9m, b\u00ed m\u1eadt kinh doanh\u2026 c\u1ee7a c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c ch\u1ecbu s\u1ef1 ki\u1ec3m to\u00e1n.<\/p>\n

Nguy\u00ean t\u1eafc “b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n” v\u1eabn \u0111\u01b0\u1ee3c k\u1ebf th\u1eeba trong d\u1ef1 lu\u1eadt s\u1eeda \u0111\u1ed5i l\u1ea7n n\u00e0y. Tuy nhi\u00ean, \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh kh\u00e1ch quan, d\u1ef1 lu\u1eadt b\u1ed5 sung quy \u0111\u1ecbnh tr\u01b0\u01a1\u0300ng h\u01a1\u0323p \u0111\u01a1n vi\u0323 \u0111\u01b0\u01a1\u0323c ki\u00ea\u0309m toa\u0301n, ca\u0301 nh\u00e2n, t\u00f4\u0309 ch\u01b0\u0301c co\u0301 li\u00ean quan kh\u00f4ng \u0111\u00f4\u0300ng y\u0301 v\u01a1\u0301i k\u00ea\u0301t lu\u00e2\u0323n, ki\u00ea\u0301n nghi\u0323 cu\u0309a KTNN co\u0301 quy\u00ea\u0300n kh\u01a1\u0309i ki\u00ea\u0323n ra to\u0300a.<\/p>\n

Ch\u1ee7 nhi\u1ec7m \u1ee6y ban T\u00e0i ch\u00ednh – ng\u00e2n s\u00e1ch Nguy\u1ec5n \u0110\u1ee9c H\u1ea3i cho bi\u1ebft ti\u1ebfp thu \u00fd ki\u1ebfn \u0111\u1ea1i bi\u1ec3u Qu\u1ed1c h\u1ed9i, c\u01a1 quan so\u1ea1n th\u1ea3o v\u00e0 c\u01a1 quan ch\u1ee7 tr\u00ec th\u1ea9m tra ti\u1ebfp t\u1ee5c nghi\u00ean c\u01b0\u0301u, b\u00f4\u0309 sung \u0111i\u00ea\u0300u, khoa\u0309n c\u1ee5 th\u1ec3 va\u0300o Lu\u00e2\u0323t KTNN \u0111\u00ea\u0309 s\u01b0\u0309a \u0111\u00f4\u0309i ca\u0301c \u0111i\u00ea\u0300u, khoa\u0309n li\u00ean quan cu\u0309a Lu\u00e2\u0323t khi\u00ea\u0301u na\u0323i, Lu\u00e2\u0323t t\u00f4\u0301 tu\u0323ng ha\u0300nh chi\u0301nh quy \u0111i\u0323nh ro\u0303 c\u0103n c\u01b0\u0301, tri\u0300nh t\u01b0\u0323, thu\u0309 tu\u0323c gia\u0309i quy\u00ea\u0301t khi\u00ea\u0301u na\u0323i, kh\u01a1\u0309i ki\u00ea\u0323n.<\/p>\n

Ngu\u1ed3n TTO<\/strong><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

M\u1ed9t s\u1ed1 th\u00e0nh vi\u00ean \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i lo ng\u1ea1i n\u1ebfu trao Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc c\u00f3 quy\u1ec1n truy c\u1eadp v\u00e0o h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u c\u1ee7a c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p v\u00e0 l\u01b0u \u00fd c\u1ea7n ‘xem kinh nghi\u1ec7m qu\u1ed1c t\u1ebf nh\u01b0 th\u1ebf n\u00e0o’. S\u00e1ng 12-8, \u1ee6y ban th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i cho […]<\/p>\n","protected":false},"author":2,"featured_media":413,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[14],"tags":[],"class_list":["post-412","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"_links":{"self":[{"href":"https:\/\/hagiangcme.com\/en\/wp-json\/wp\/v2\/posts\/412"}],"collection":[{"href":"https:\/\/hagiangcme.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hagiangcme.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hagiangcme.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/hagiangcme.com\/en\/wp-json\/wp\/v2\/comments?post=412"}],"version-history":[{"count":0,"href":"https:\/\/hagiangcme.com\/en\/wp-json\/wp\/v2\/posts\/412\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hagiangcme.com\/en\/wp-json\/wp\/v2\/media\/413"}],"wp:attachment":[{"href":"https:\/\/hagiangcme.com\/en\/wp-json\/wp\/v2\/media?parent=412"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hagiangcme.com\/en\/wp-json\/wp\/v2\/categories?post=412"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hagiangcme.com\/en\/wp-json\/wp\/v2\/tags?post=412"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}