1. Trang chủ
  2. » Tài Chính - Ngân Hàng

Performance Audit Manual: International publications of the National Audit Offi ce of Finland doc

94 518 0
Tài liệu đã được kiểm tra trùng lặp

Đang tải... (xem toàn văn)

Tài liệu hạn chế xem trước, để xem đầy đủ mời bạn chọn Tải xuống

THÔNG TIN TÀI LIỆU

Thông tin cơ bản

Tiêu đề Performance Audit Manual: International Publications of the National Audit Office of Finland
Tác giả International Publications of the National Audit Office of Finland
Trường học University of Finland
Chuyên ngành Performance Audit
Thể loại manual
Năm xuất bản 2023
Thành phố Helsinki
Định dạng
Số trang 94
Dung lượng 582,48 KB

Các công cụ chuyển đổi và chỉnh sửa cho tài liệu này

Nội dung

3HUIRUPDQFH DXGLW LV GHPDQGLQJ ZRUN LQ ZKLFK GDWD PXVW EH REWDLQHG VWUXFWXUHG DQG DQDO\VHG XVLQJ GLIIHUHQW PHWKRGV 7KHH[WHUQDODXGLWERG\UHTXLUHVWKDWWKHSURGXFWLRQRIDXGLWHYLGHQFHLV RI KLJK

Trang 1

International publications of the National Audit Offi ce of Finland

Trang 2

7UDQVODWLRQRI3HUIRUPDQFH$XGLW0DQXDO3XEOLVKHGLQ)LQQLVKRQ$XJXVW

Trang 3

+HOVLQNL

Trang 4

3UHIDFH

3HUIRUPDQFH DXGLW PDQXDO ZDV ODVW LVVXHG LQ  7KLV FRQFHUQHG WKHDXGLWSURFHVVSUHOLPLQDU\VWXGLHVDQGDXGLWUHSRUWV7KHPDQXDOKDVQRZEHHQ H[SDQGHG WR LQFOXGH SHUIRUPDQFH DXGLW FRQGXFWHG E\ WKH 1DWLRQDO

$XGLW2IILFHDVDZKROHIURPLGHQWLI\LQJLWVEDVLFWDVNDQGSODQQLQJDXGLWZRUNWKURXJKWKHSUHOLPLQDU\VWXG\WKHSURGXFWLRQRIDXGLWHYLGHQFHDQGUHSRUWLQJ WR IROORZXS PRQLWRULQJ DQG TXDOLW\ FRQWURO RI WKH HQWLUHSURFHVV

2QDPRUHJHQHUDOOHYHOSHUIRUPDQFHDXGLWLVJXLGHGE\WKH$FWRQWKHVWUDWHJ\DVZHOODVLQWHUQDWLRQDODXGLWLQJVWDQGDUGV7KLVPDQXDOGHVFULEHVDQG LQWHUQDWLRQDO VWDQGDUGV PHDQ IRU SHUIRUPDQFH DXGLW 7RJHWKHU ZLWKOHJLVODWLRQ WKH PDQXDO FUHDWHV WKH SUHFRQGLWLRQV IRU SHUIRUPDQFH DXGLWDFFRUGLQJWRWKH,1726$,$XGLWLQJ6WDQGDUGV

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

7KH PDQXDO GRHV QRW FRYHU DXGLWV WKDW DUH FRQGXFWHG LQ FRRSHUDWLRQZLWKRWKHUSDUWLHV7KLVLQFOXGHVFRRSHUDWLRQEHWZHHQWKH1DWLRQDO$XGLWRWKHU6XSUHPH$XGLW,QVWLWXWLRQV1RUGRHVWKHPDQXDOGHDOZLWKH[SHUWDFWLYLWLHVUHODWHGWRSHUIRUPDQFHDXGLW

7KH PDQXDO ZLOO DOVR VHUYH DV D WRRO IRU LPSOHPHQWLQJ WKH 1DWLRQDOSURSHU IRFXVLQJ RI UHVRXUFHV DQG TXDOLW\ PDQDJHPHQW DQG WR HQKDQFHWKHPDQXDOFDQSOD\DQLPSRUWDQWUROHLQSURPRWLQJWKHWUDQVSDUHQF\DQGDFFRXQWDELOLW\RISHUIRUPDQFHDXGLW

,QWHUQDWLRQDOO\ SHUIRUPDQFH DXGLW WDNHV PDQ\ IRUPV DQG GHILQLQJ LWVFRQWHQW LQ DQ H[KDXVWLYH ZD\ KDV SURYHG FKDOOHQJLQJ 7KLV PDQXDO FDQ

Trang 5

W\SLFDOIHDWXUHVRISHUIRUPDQFHDXGLW

&KDQJHVDUHFRQVWDQWO\WDNLQJSODFHLQDXGLWIRFXVHVDQGWKHRSHUDWLQJHQYLURQPHQW DQG WKHVH DOVR DIIHFW SHUIRUPDQFH DXGLW 7KH JRDO RIFRQVWDQWLPSURYHPHQW DSSOLHV WR DXGLW ZRUN DQG UHODWHG JXLGHOLQHV7KHLPSOHPHQWDWLRQ RI WKH PDQXDO ZLOO EH PRQLWRUHG DQG HYDOXDWHG ZLWKGLIIHUHQWHYDOXDWLRQPHDVXUHV7KHPDQXDOZLOOEHUHYLVHGDVQHFHVVDU\

Trang 7

5HTXLUHPHQWVFRQFHUQLQJWKHFRQWHQWRIDQDXGLWUHSRUW 6WUXFWXUHDQGFRQWHQWRIDQDXGLWUHSRUW 2WKHUVWDQGDUGSDUWVRIDQDXGLWUHSRUW 

Trang 8

 

6XPPDU\

− 3HUIRUPDQFH DXGLW HPSKDVL]HV VRXQG ILQDQFLDO PDQDJHPHQW 7KLV LVGHVFULEHGZLWKWKHKHOSRIDQLQSXWRXWSXWPRGHOLQZKLFKLQSXWVOHDGWR DFWLRQ ZKLFK OHDGV WR RXWSXWV ZKLFK OHDG WR RXWFRPHV 7KLV LVUHIHUUHGWRDVWKHHIIHFWLYHQHVVPRGHO



− 6RXQG ILQDQFLDO PDQDJHPHQW PHDQV HFRQRP\ HIILFLHQF\ DQGHIIHFWLYHQHVV ,Q RWKHU ZRUGV HYHU\ SDUW RI WKH HIIHFWLYHQHVV PRGHOVKRXOGRSHUDWHDFFRUGLQJWRWKHVHSULQFLSOHVZKLFKDUHXVHGDVFULWHULDLQDOOSHUIRUPDQFHDXGLWV



VWUDWHJ\IRU±



− 7KHSUHOLPLQDU\VWXG\GHWHUPLQHVZKHWKHUDQDXGLWZLOOEHFRQGXFWHG7KLV LV GRQH E\ DQDO\VLQJ WKH ILQDQFLDO VLJQLILFDQFH RI WKH WRSLF DQGDVVRFLDWHG ULVNV 7KH SUHOLPLQDU\ VWXG\ DOVR IRUPXODWHV WKH DXGLWIUDPHZRUN7KHIXQGDPHQWDOTXHVWLRQLVDOZD\VZKHWKHUDFWLYLWLHVKDYHPHW WKH UHTXLUHPHQWV RI HFRQRP\ HIILFLHQF\ DQG HIIHFWLYHQHVV 7KHDXGLWIUDPHZRUNLVIRUPXODWHGDFFRUGLQJO\



− $XGLWRUVDQVZHUTXHVWLRQVE\SURGXFLQJDXGLWHYLGHQFHXVLQJREMHFWLYHDQGUHOLDEOHPHWKRGV,QSURGXFLQJDXGLWHYLGHQFHDXGLWRUVPXVWWDNHDFULWLFDODSSURDFK



2IILFHDUHUHSRUWHGLQWKHDXGLWUHSRUW7KLVPXVWEHREMHFWLYHUHOLDEOHDQGWUDQVSDUHQWDQGPDWWHUVPXVWEHSUHVHQWHGLQDUHDGDEOHIRUP



− )ROORZXS GHWHUPLQHV WR ZKDW H[WHQW UHFRPPHQGDWLRQV KDYH EHHQLPSOHPHQWHG)ROORZXSLVUHSRUWHGWR3DUOLDPHQWDQGWKHDXGLWHH



Trang 9

&RPPXQLW\ UHTXLUHV WKH 1DWLRQDO $XGLW 2IILFH WR FRRSHUDWH ZLWKWKH&RXUWRI$XGLWRUV

 7KHWDVNRIWKH1DWLRQDO$XGLW2IILFHLVWRDXGLWWKHOHJDOLW\DQG

ZLWKWKHEXGJHW

 7KH 1DWLRQDO $XGLW 2IILFH KDV GHFLGHG WR FDUU\ RXW LWV VWDWXWRU\

WDVNE\FRQGXFWLQJILQDQFLDODXGLWVDQGSHUIRUPDQFHDXGLWV7RWKLVHQG WKH 1DWLRQDO $XGLW 2IILFH KDV EHHQ GLYLGHG LQWR )LQDQFLDO

$XGLWDQG3HUIRUPDQFH$XGLWXQLWVZKLFKZRUNWRJHWKHUZKHQHYHUWKLVLVQHFHVVDU\

 3HUIRUPDQFHDXGLWHPSKDVL]HVVRXQGILQDQFLDOPDQDJHPHQWZKLOH

ILQDQFLDO DXGLW LV PRUH FRQFHUQHG ZLWK OHJDOLW\ DQG FRPSOLDQFHZLWK WKH EXGJHW 3HUIRUPDQFH DXGLWV DUH IRFXVHG DQG DXGLWTXHVWLRQV DUH IRUPXODWHG IURP WKH SHUVSHFWLYH RI HFRQRP\HIILFLHQF\ DQG HIIHFWLYHQHVV DQG DWWHQWLRQ LV DOVR SDLG WR DQ\SUREOHPVWKDWPD\EHREVHUYHGUHJDUGLQJWKHOHJDOLW\RIILQDQFLDOPDQDJHPHQWDQGFRPSOLDQFHZLWKWKHEXGJHW

 $ SHUIRUPDQFH DXGLW FDQ DOVR IRFXV VSHFLILFDOO\ RQ OHJDOLW\ DQG

FRPSOLDQFHZLWKWKHEXGJHWLIWKHWRSLFUHTXLUHVH[WHQVLYHUHVHDUFK6XFK DQ DXGLW ZRXOG EH FRQGXFWHG LQ FRRSHUDWLRQ ZLWK WKH)LQDQFLDO$XGLW8QLW

 7KHREMHFWLYHVRIILQDQFLDODQGSHUIRUPDQFHDXGLWDVZHOODVUHODWHG

VWUDWHJ\%ULHIO\WKHJRDOLVWR

− HQVXUH FRPSOLDQFH ZLWK WKH EXGJHW DQG UHJXODWLRQV FRQFHUQLQJ

Trang 10

 3HUIRUPDQFH DXGLW OLNH RWKHU DXGLW ZRUN FDOOV DFWRUV WR DFFRXQW

FRQFHUQVSDVWDFWLYLW\DQGDSSOLHVJLYHQFULWHULDLQLWVHYDOXDWLRQV

 3HUIRUPDQFH DXGLW IRFXVHV RQ DFWLYLWLHV IRU ZKLFK DQ DFWRU LV

UHVSRQVLEOHRUZKLFKDQDFWRUSHUIRUPV$QDXGLWFDQQRWIRFXVRQDUHVSRQVLELOLW\ IRU D SDUWLFXODU DFWLYLW\ RU UHVSRQVLELOLW\ WR GR DSDUWLFXODUWKLQJ

 3HUIRUPDQFH DXGLW IRFXVHV RQ SDVW DFWLYLW\ DQG LWV WDVN LV QRW WR

DQWLFLSDWH VRFLDO GHYHORSPHQW RU DFWLYLWLHV WKLV PD\ UHTXLUH $QDXGLW FDQ IRFXV RQ SODQQLQJ RU SUHSDUDWLRQ IRU IXWXUH ULVNVKRZHYHU

 3HUIRUPDQFH DXGLW LV EDVLFDOO\ HYDOXDWLYH (YDOXDWLRQ LV EDVHG RQ

DXGLW FULWHULD ZKLFK GHVFULEH WKH VWDWH RI DIIDLUV WKDW FDQ EHFRQVLGHUHG JRRG RU LQWHQGHG $XGLW FULWHULD DUH GHULYHG SULPDULO\IURPOHJLVODWLRQDQGUHODWHGEDFNJURXQGPDWHULDOVWKHEXGJHWDQGRWKHUSRVLWLRQVWDNHQE\3DUOLDPHQW



  7KH WHUP VWDWH ILQDQFHV PHDQV KHUH ERWK FHQWUDO JRYHUQPHQW ILQDQFHV DQG FHQWUDOJRYHUQPHQWXQLQFRUSRUDWHGHQWHUSULVHV

Trang 11

 



7KLVLVGHILQHGDVDFWLYLWLHVLQZKLFKDXWKRULWLHVXVHUHVRXUFHVWRDFKLHYHFHUWDLQRXWFRPHV )LJXUH 

 )LQDQFLDOPDQDJHPHQWLVGHVFULEHGLQWKLVPDQXDOZLWKWKHKHOSRI

DQHIIHFWLYHQHVVPRGHO,QWKLVPRGHOLQSXWVOHDGWRDFWLRQZKLFKOHDGVWRRXWSXWVZKLFKOHDGWRRXWFRPHV7KHVWDJHVLQWKHPRGHODUHGHILQLQJVRFLDOQHHGVVHWWLQJREMHFWLYHVRUJDQL]LQJDFWLYLWLHVDQGDVVLJQLQJUHVRXUFHVWDNLQJDFWLRQDQGPDQDJLQJDQGVWHHULQJDFWLYLWLHVWKHFRVWRIDFWLYLWLHVRXWSXWVDQGWKHLULPSDFWV )LJXUH

 S   )LQDQFLDO PDQDJHPHQW DOVR LQFOXGHV FROOHFWLQJ LQFRPHDQGWDNLQJFDUHRIDVVHWV+HUHDJDLQUHVRXUFHVDUHXVHGWRDFKLHYHFHUWDLQREMHFWLYHVWD[UHYHQXHVRUDFHUWDLQOHYHORIDVVHWV7KHEURDGO\ LQ SHUIRUPDQFH DXGLW LW DOVR LQFOXGHV GHFLVLRQPDNLQJUHODWHG WR VXEVWDQWLDO PDWWHUV WKDW UHVXOWV LQ GLUHFW RU LQGLUHFWILQDQFLDOFRQVHTXHQFHV

FRYHU FHUWDLQ DVSHFWV RI ILQDQFLDO DGPLQLVWUDWLRQ VXFK DVEXGJHWLQJ WKH KDQGOLQJ RI WUDQVDFWLRQV WKH PRQLWRULQJ RIDSSURSULDWLRQVDQGUHSRUWLQJ$OWKRXJKSHUIRUPDQFHDXGLWGRHVQRWHVSHFLDOO\ IRFXV RQ WKHVH DUHDV WKHLU SURSHU IXQFWLRQLQJ KDV DFRQVLGHUDEOH VLJQLILFDQFH LQ VXSSRUWLQJ WKH HIIHFWLYHQHVV RI WKH



,QSXWVFRVWV ILQDQFLDOPDQDJHPHQW)XQFWLRQV 2XWFRPHV

,GHQWLI\LQJVRFLDOQHHGV

DQGVHWWLQJREMHFWLYHV

Trang 12

 7KH 6WDWH %XGJHW $FW   WKH 6WDWH %XGJHW 'HFUHH

  DQG SDUWLFXODUO\ JHQHUDO SURYLVLRQV FRQFHUQLQJ WKHDSSOLFDWLRQ RI WKH EXGJHW DQG WKH $GPLQLVWUDWLYH 3URFHGXUH $FW  DOOFRQWDLQUHTXLUHPHQWVFRQFHUQLQJSHUIRUPDQFH7KH6WDWH %XGJHW $FW DQG WKH 6WDWH %XGJHW 'HFUHH GLYLGH WKLV LQWRSROLF\HIIHFWLYHQHVVDQGRSHUDWLRQDOSHUIRUPDQFHZKLFKLVLQWXUQGLYLGHG LQWR RSHUDWLRQDO HIILFLHQF\ TXDOLW\ PDQDJHPHQW DQGKXPDQUHVRXUFHPDQDJHPHQW WKHEDVLFSHUIRUPDQFHFULWHULDVHH

$SSHQGL[ 

 (FRQRP\ HIILFLHQF\ DQG HIIHFWLYHQHVV FDQ EH GHVFULEHG DQG

HYDOXDWHGZLWKWKHKHOSRIWKHHIIHFWLYHQHVVPRGHO )LJXUH )RUILQDQFLDOPDQDJHPHQWWRZRUNSURSHUO\HYHU\VWDJHLQWKHPRGHOPXVWEHHFRQRPLFDOHIILFLHQWDQGHIIHFWLYH'HILQHGLQWKLVZD\HFRQRP\ HIILFLHQF\ DQG HIIHFWLYHQHVV DUH JHQHUDO FULWHULD WKDWPXVWEHDSSOLHGLQDOOSHUIRUPDQFHDXGLWV

 ,Q DOO SHUIRUPDQFH DXGLWV WKH DLP LV WR GHWHUPLQH ZKHWKHU

REMHFWLYHVDUHDFKLHYHGZLWKWKHORZHVWSRVVLEOHFRVWV$XGLWVPXVWH[DPLQH DOO WKH VWDJHV LQ WKH HIIHFWLYHQHVV PRGHO WR HQVXUH DFDXVHDQGHIIHFWUHODWLRQEHWZHHQDFWLYLWLHVDQGREVHUYHGLPSDFWV)LQGLQJ UHDVRQV IRU REVHUYHG VKRUWFRPLQJV DOVR UHTXLUHV WKHH[DPLQDWLRQ RI WKH HQWLUH HIIHFWLYHQHVV PRGHO $XGLWV PXVW DOVRH[DPLQHWKHVWDJHVLQWKHPRGHOHYHQLIHFRQRP\HIILFLHQF\DQGHIIHFWLYHQHVVDUHGLIILFXOWWRHYDOXDWH

 ,QGLYLGXDO DXGLWV RIWHQ QHHG WR IRFXV PRUH DWWHQWLRQ RQ VRPH

SDUWLFXODU SDUW RI WKH HIIHFWLYHQHVV PRGHO $Q DXGLW PD\ EHUHVWULFWHGWRVWHHULQJV\VWHPVIRUH[DPSOH7KLVPD\EHEHFDXVHDSDUWLFXODUVWDJHLQWKHPRGHOLVMXGJHGWRLQYROYHJUHDWHUULVNV,IDQDXGLWLVUHVWULFWHGWRVRPHSDUWRIWKHPRGHOLWVVLJQLILFDQFHIRUHFRQRP\ HIILFLHQF\ DQG HIIHFWLYHQHVV PXVW EH H[SODLQHG )RUPRUH RQ H[DPLQLQJ WKH HIIHFWLYHQHVV PRGHO VHH &KDSWHU  3UHOLPLQDU\VWXG\ 

Trang 14

 3HUIRUPDQFHDXGLWGRHVQRWIRFXVRQDFWLYLWLHVWKDWGRQRWKDYHD

VLJQLILFDQWOLQNDJHWRVWDWHILQDQFHV$VLJQLILFDQWOLQNDJHWRVWDWHILQDQFHVPHDQVWKDWVXEVWDQWLDOUHVRXUFHVDUHXVHGIRUWKLVSXUSRVHH[SHQVHV RU DVVHWV $Q DXGLW PD\ H[DPLQH WKH IXQFWLRQLQJ RIOHJLVODWLRQLIWKHPDWWHULQTXHVWLRQKDVDGLUHFWRULQGLUHFWLPSDFWRQ VWDWH ILQDQFHV $FWLYLWLHV SUHVFULEHG LQ OHJLVODWLRQ DQG UHODWHGREMHFWLYHV WKDW GR QRW KDYH D OLQNDJH WR VWDWH ILQDQFHV DUH QRWH[DPLQHG LQ DQ DXGLW HYHQ LI OHJLVODWLRQ DQG LWV LPSOHPHQWDWLRQPD\ EH VRFLDOO\ LPSRUWDQW DQG UHVXOW LQ VXEVWDQWLDO FRVWV IRUILQDQFLDOXQLWVRXWVLGHWKHEXGJHW

ILQDQFHV ,Q GHDOLQJ ZLWK LQGLUHFW LPSDFWV LW LV QHFHVVDU\ WRGHPRQVWUDWH WKH OLQNDJH WR VWDWH ILQDQFHV 7KH PRUH LQGLUHFW DQGXQFHUWDLQDQLPSDFWLVWKHVWURQJHUWKHHYLGHQFHPXVWEHWKDWWKHUHLVDOLQNDJH

 $XGLWVPXVWDOVRSD\DWWHQWLRQWRXQGHVLUHGFRVWVDQGLPSDFWVWKDW

FRQFHUQILQDQFLDOXQLWVRXWVLGHWKHEXGJHW,GHQWLI\LQJWKHVHLVSDUWRIH[DPLQLQJREMHFWLYHVDQGWKHLUDFKLHYHPHQW,QVRPHFDVHVWKHFRPPHQWDU\WROHJLVODWLRQPD\KDYHDOUHDG\SUHVHQWHGHYDOXDWLRQVRIWKHLPSDFWVRQRWKHUILQDQFLDOXQLWV

Trang 15

 &RQGXFWLQJDQDXGLWDQGLVVXLQJDQDXGLWUHSRUWGRHVQRWUHGXFH

UHVSRQVLELOLW\ LV OLPLWHG WR FRQGXFWLQJ DQ DXGLW DQG LVVXLQJ DQDXGLWUHSRUWDFFRUGLQJWRTXDOLW\UHTXLUHPHQWV



V\VWHPVDQGPHDVXUHVWRHQVXUHSHUIRUPDQFHKDYHEHHQDGHTXDWH7KHUHIRUH SHUIRUPDQFH DXGLW PXVW DOVR HYDOXDWH V\VWHPV DQGSURFHGXUHV GHVLJQHG WR HQVXUH SHUIRUPDQFH DV SDUW RI LQWHUQDOFRQWURODQGULVNPDQDJHPHQW

 (DFK SHUIRUPDQFH DXGLW VWULYHV WR GHWHUPLQH ZKHWKHU

DGPLQLVWUDWLRQ JLYHV D WUXH DQG IDLU SLFWXUH RI SHUIRUPDQFH ,IDGPLQLVWUDWLRQKDVQRWWDNHQFDUHRIHQVXULQJSHUIRUPDQFHRUKDV

Trang 16

 3HUIRUPDQFH DXGLW LV GHPDQGLQJ ZRUN LQ ZKLFK GDWD PXVW EH

REWDLQHG VWUXFWXUHG DQG DQDO\VHG XVLQJ GLIIHUHQW PHWKRGV 7KHH[WHUQDODXGLWERG\UHTXLUHVWKDWWKHSURGXFWLRQRIDXGLWHYLGHQFHLV RI KLJK TXDOLW\ DQG WKDW WKH SRVLWLRQV WDNHQ E\ WKH 1DWLRQDO

$XGLW2IILFHDUHFOHDUO\EDVHGRQDXGLWILQGLQJV

 3HUIRUPDQFHDXGLWVWULYHVWRVKRZDVUHOLDEO\DVSRVVLEOHKRZZHOO

DGPLQLVWUDWLRQKDVIXOILOOHGLWVGXWLHV7KHH[LVWLQJVWDWHRIDIIDLUVRU HYHQ RSHUDWLRQDO REMHFWLYHV DUH QRW DOZD\V HDV\ WR GHILQHKRZHYHU

 7KHSRVLWLRQVWDNHQE\WKH1DWLRQDO$XGLW2IILFHDUHEDVHGRQD

FDUHIXOGHOLEHUDWLRQRIZKDWFRQFOXVLRQVFDQEHGUDZQIURPDXGLWGDWD 7KH SURGXFWLRQ RI DXGLW HYLGHQFH PXVW WKHUHIRUH EH DVUHOLDEOH DQG JHQHUDOO\ DFFHSWDEOH DV SRVVLEOH ,Q RUGHU WR HQVXUHUHOLDELOLW\DQGDFFHSWDELOLW\WKHSURGXFWLRQRIDXGLWHYLGHQFHPXVWIROORZFHUWDLQSULQFLSOHVUHJDUGLQJUHVHDUFKDQGDQDO\VLVPHWKRGV VHH&KDSWHU 

 $VSHFLDOSDUWRIWKHSURGXFWLRQRIDXGLWHYLGHQFHLVHQVXULQJWKH

UHOLDELOLW\ RI ILQGLQJV E\ XVLQJ GLIIHUHQW NLQGV RI GDWD DQGPHWKRGV2ULJLQDOVRXUFHVDUHXVHGDVIDUDVSRVVLEOHLQHQVXULQJILQGLQJV,QSURGXFLQJDXGLWHYLGHQFHHPSKDVLVVKRXOGEHSODFHGRQDFULWLFDODWWLWXGHDQGDZHOOJURXQGHGDXGLWIUDPHZRUN

 7KH 1DWLRQDO $XGLW 2IILFH KDV H[WHQVLYH ULJKWV WR REWDLQ

LQIRUPDWLRQ ,W XVHV WKHVH ULJKWV WR WKH IXOO LQ RUGHU WR LQFUHDVHUHOLDELOLW\LQWKHSURGXFWLRQRIDXGLWHYLGHQFH

 7KH1DWLRQDO$XGLW2IILFHPXVWDOVRGHPRQVWUDWHKLJKTXDOLW\LQ

WKH SURGXFWLRQ RI DXGLW HYLGHQFH WR RXWVLGH SDUWLHV ,Q SDUWLFXODU3DUOLDPHQWWKHDSSURSULDWHPLQLVWU\DQGWKHDXGLWHGERG\PXVWEHFRQYLQFHG RI WKH UHOLDELOLW\ RI SRVLWLRQV DQG UHDVRQLQJ 7KLVUHTXLUHVFOHDUDQGORJLFDOUHSRUWLQJ

Trang 17

 

2WKHUSHUWLQHQWOHJLVODWLRQJXLGHOLQHVDQGVWDQGDUGV

 *HQHUDO OHJLVODWLRQ FRQFHUQLQJ JRRG JRYHUQDQFH VXFK DV WKH

$GPLQLVWUDWLYH 3URFHGXUH $FW 

Ngày đăng: 23/03/2014, 04:20

TỪ KHÓA LIÊN QUAN

TÀI LIỆU CÙNG NGƯỜI DÙNG

TÀI LIỆU LIÊN QUAN

🧩 Sản phẩm bạn có thể quan tâm