NghUn Cliu irao I i i
Cac yeu ti anh Wng len sK pliat trien iiieni toan Hoat long
lai Kiem loan Nha nirdc khu vvc XllI
^ ^ Doan Anh Vu*
Chmi H«ng Phiramg Thao**
Hoang T u ^ Sinh*"**
Nghien ciru nay du^fc thuv: hien nhSm phan tich v^ xem xet mux: do anh hifdng cua cac yiu to anh hu^ng den si/ phat trien cua kiem toan hoat dgng tgi Kiim toan Nha nu'&c khu vux: XllI (SAV13). Ddng thai, di xuit cac kiin nghj cho lanh dao SAV13 va lanh dao Kiem toan Nha nirOc, di CO chien liroc phat tnin loai hinh kiem toan nay.
Tac gia st> dung phuxmg phap nghien cuv hdn hap, kit hop giira phuxmg phdp nghien ciru dinh tinh va dinh lirgng. Kit qua nghien cCru da du^ ra 19 yiu td CO moi tirang quan v&i su- ph^t trien kiem toAn hoat dong tai SAV13, duxyc chia thanh bon nhom gdm chinh tri, kinh te, khS nang thgv hi^n cua SAV13, trinh do cua kiem to^n vi§n.
TCP khoa: kiem toan boat dgng, chiin lirac phat trien, kiem to^n nh^ nw&c khu vgc XllI
Abstract:
This main purpose of study is to analyze and consider the extent of the in- fluence of factors affecting the development of performance audit at Re- gional Slate Audit No.XIII (SAV13), and to propose recommendations to SAV's leaders, SAV13's leaders in order to build up developing strategies of this audit type. The reseacher uses mixed research method, combining qualitative and quantitative research method. The research results showed 19 factors that correlated with the development of performance audit at SAV13, which were divided into four groups including politics, economy, implimenting capacity, and auditors' capacity.
Key word: performance audit, factors, regional state audit no.XIII
I. Gidi thieu
Trong cac nghien ciru hgc thuat (O'Leary 1996; Leeuw.F 1996;
Thompson 1996...), cac van ban quy dinh ciia Td cbiic qudc te cac CO quan kiem toan toi cao (INTO- SAl) va cac ca quan kiem toan toi
Nhdn: 05/12/2019 Bien tap: 16/12/2019 Duyet ddng: 26/12/2019 qudc gia phat trien nhu My, Canada, Thyy Dien, Diic,... Hg ddi hdi cung cap cac thdng tin ve tinh hieu qua va su huu hieu cua cac khoan chi tieu cdng quy, bdi vt hg cam thay khdng hai long vdi vai tro truyen thdng cua kiim toan la chi tap trung vao tinh tuan thii cac quy dinh ve cac khoan chi tiSu cdng ma thdi, ma hg mudn biet dich thyc
"gia tri ciia dong tien" cd dugc thyc hien khi chi diuig cdng quy; dong thdi, hg ciing mong muon nhiing ngudi cd trach nhiem trong quan ly, sir dung cong quy phai nang cao ban nira trach nhiem giai trinh ve hi?u qua, sy hiru hieu cua cac khoan chi tieu cong quy.
Tai Viet Nam, thuat ngy "kiem toan boat dgng" chi mdi dugc biet den vao nhiing nam dau thap nien 90 cua tbi ky XX. Nd ra ddi va phat trien sau ioai hinh kiem toan tai chinh va kiim toan tuan thu. Ve mat phap ly, kiem toan boat dgng dugc quy dinh chinh tbiic trong Luat Kiem toan Nha nude natn 2005. Theo kl hoach chiin luge phat triln ciia SAV din nam 2020, thi CO quan nay se phat triln va tang cudng loai hinh kiem toan tap trung vao viec xem xet lieu cac
chuang trinh, cac hoat dgng, cac dan vi hoac cac quy van hanh cd tuan theo cac nguyen tac ve tinh kinh te, bieu qua va hieu lyc khdng va cd chd nao can cai tien khdng.
Kiem toan boat dpng la loai
cao cac nude (SAI) deu cd cac dinh hinh kiem^ toan dugc phat trien d boat ddng^'trong kl hoach kilra nghia ve kiem toan hoat ddng. Tai mgt sd quoc gia bi cudi nhiing nam toan hang nam.
Chuan myc Kiem toan Nha nude 1960. Nd ra ddi xuat phat tir nhu tsjiiin chung, din nay viec triln Viet Nam sd 300, kiem toan boat ciu quan tri khu vuc cdn§, theo yeu khai cac cudc kiim toan'boat ddng dpng dupe dinh nghia la loai hmh can ciia cac nghi sT Qudc hpi cac ciia SAV hang nam cdn chilm t^ le kiem toan dl kiem tra, danh gia
tinh kinh te, hieu qua va hieu lyc trong quan ly va su dung tai chinh, tai san cdng. Kiem toan boat dpng
* Kiim todn NhA nude Khu vgt XllI
** Dai hgc An Giang
*** Dai hgc PhO Y6n
map chi ^4todn &'^iem todn sothang 12/2019
Nghien cihi trao ddi nhd. \^ec trien khai cac cugc kilra
toan hoat dgng dugc thyc hi?n va chii tri tryc tilp bdi cac dan vi tryc thugc SAV (kiem toan nha nude chuyen nganh. Idem toan nha nude khu vyc va cdc dan vi tham muu).
Cac dan vi ndy co thdi gian thanh lap va di vao ho?it ddng kiem toan la khong ddng diu ciing nhu cd ca cau to chiic phdng, ban khac nhau, tiiy vao quy mo ITnh vyc va dia ban quan ly. Tu do, cac loai binh kiim toan cua cac dan vi nay ciing khdng ddng nhat va chiing cd tdc dp phat tnen khac nhau.
Kiem toan Nha nude khu vyc XllI dugc thanh lap theo Quylt dinh sd 777/QD- KTNN, ngay 20/6/2011 cua Tdng Kiem toan Nha nude. Tii khi thanh lap va di vao boat dgng kiem toan, loai hinh kiem toan boat ddng hau het dugc long ghep vao trong cac cugc kiem toan truyen thdng (kiem toan tai chinh, kiem toan tuan thu) thdng qua viec danh gia tinh kinh te, hieu qua va bieu lyc mot s6 hoat ddng ciia cac dan vj dugc kiem toan.
Din nam 2019, SAV13 mdi thyc hien 2 cudc kiem toan boat dpng dgc lap trong ITnh vyc cdng (1 cudc kiim toan chucmg trinh nha d xa hdi va 1 cugc kiim toan ngan sach huyen). Vay dau la ylu to thiic day cung nhu can trd den sy phat trien ciia loai binh kiem toan hoat dpng tai don VI nay?
2. Cff Sff ly thuyet 2.1. Ly thuyet qudn trf cong m&i (NPM)
Ly thuyet quan tri cong mdi nghien ciiu md binh quan tn cdng mdi (Hood (1991)). NPM ra ddi dua tren yeu td cdt loi la khuyen khich va canh tranh, nham theo dudi cac muc tieu tang hieu qua, giam lang phi, tang cudng trach nhiem giai trinh va tinh minh bach bang each thiet lap cac muc tieu ro rang, thiic day viec quan ly dya tren do ludng thanh qua. Theo dd, vdi xu hudng chuyen ddi sang ap dung md hinh quan tri cdng mdi, cac SAI ciing chuyen nhiem vu kiem toan
tir viec xac nhan sd lieu, thdng tin tai chinh, tuan thii luat le va quy dinh sang ket hgp vdi danh gia tinh kinh te, hieu qua va hiiu hieu doi voi cac hoat dgng tren nhim giiip ca quan nha nude, don vi cdng cai tien hieu qua boat dgng va thyc hien trach nhiem giai trinh.
2.2. Ly thuyet uy nhiem vd khdi niem trdch nhiem gidi trinh
^ Ly thuyet uy nhiem cd ngudn goc tir ly thuyet kinh te, dupe phat trien bdi Alchial va Demsetz nam 1972 va dugc Jensen va Meckling phat trien them vao nam 1976. Ly thuyet nay nhan manh rang, ngudi liy nhiem quy8t dinh lya chpn ngudi thira hanh thay mat hg thyc hien mot sd nhiem vu va ngudi thua hanh phai cung cSp lua chgn tdt ban cho ngudi uy nhi|m. Trong ITnh vyc cdng, chinh mdi quan he trach nhiem giiia cac ben: chinh phii, qudc hdi dai dien cho ngudi dan va CO quan kiim toan vdi vi tri ddc lap la diSu kien can thiet cho boat dpng kiem toan giai thich sy tdn tai hgp phap ciia Idem toan boat dgng.
Ly thuyet uy nhiem cung cap eg sd ly luan giai thich sy tdn tai hpp phap cua kiem toan boat dpng tbi viec tang cudng va md rdng trdch nhiem giai trinh trong ITnh vyc cong, cung cap bang chiing giai thich tai sao cac SAI chuyen sang ap dung kiem toan boat dgng. Ddng thdi, tiiy thudc vao yen cau tir phia eg quan lap phap hoac hanh phap tai mdi qudc gia, cac SAI cd the td chiic kiem toan de xem xet trach nhiem chinh tri hoac trach nhiem quan ly cita ngudi dimg dau. Dieu nay anh hudng den viec lya chpn chii de, ddi tuong kiem toan ciia SAI va qua do tac ddng den miic dg thanh cdng trong viec phat trien kiem toan hoat dgng cua mdi SAI.
2.3. Ly thuyh cung - cau Ly thuyet cung - can trong kinh te hpc vi md dugc James Denham Steuart khdi xudng lan dau tien trong cudn sach "Tim hieu nguyen ly kinh te chinh tri", xuat ban nam 1767. Ly thuyet nay dugc sii dyng
dl giai thich sy phat trien ctia kiem toan boat dpng dya tren mdi quan he giiia SAI (ben cung) va cac ben lien quan (qudc hpi, chinh phu, dan vi dugc kiem toan, cong chung ndi chung - ben ciu). Kiim toan boat ddng chi xuat hi6n khi cd nhu cau va phat trien thanh cong, khi SAI cd the dap iing dugc nhu cau mgt each hpp ly.
3. Phuffng pliap v^ m6 hinli nghiSn ciru
3.1. Phirffngphdp nghien cuu Tac gia sir dung phuang phap nghien ciiu hdn hgp, kit hgp giiia phuang phap nghien ciru dinh tinh va dinh lugng. Trong budc nghien Cliu dinh tinh, tac gia thiet ke hai cau hdi de thyc hien phdng van sau 5 chuyen gia. Trong budc nghien Cliu dinh lugng, tac gia sir dyng bang khao sat de thuc hien khao sat ca man la 150 Idem toan vien, thang do cho cac bien quan sat la thang do Likert bac 5 (tii 1. Hoan toan khdng ddng y din 5. Hoan toin ddng y) dya tren philu khao sat. Cac thang do dugc danh gia sa bg qua 2 cgng cu chinh la Cron- bach Alpha va phuang phap phan tich nhan td kham pha EFA, trudc kbi dua vao phan tich hdi quy va kiem dinh gia thiet
3.2. Mo hinh vd gid thuyet nghien cuu
Tdng hgp viec nghien ciiu ly thuyet, cac nghien cim trudc day tai nhieu qudc gia ve cac yeu td anh hudng den sy phat trien cua kiem toan boat ddng va ke thira cd hieu chinh md hinh nghiSn ciiu cua Dang Anh Tuan (2015) dugc kiim dinh tai Viet Nam. Md hinh dugc xay dyng trong nghien ciiu gdm 5 yen to anh hudng den sy phat trien kiem toan boat dgng tai SAV13, bao gdm: Yeu td chinh tri; kinh tl;
trinh dg kiem toan vien; kha nang thyc hien; dac diem boat ddng cua dan vi dugc kiem toan.
Trong dd: Yeu td chinh ti:i gdm 5 bien quan sat (yen ciu hi lanh dao SAV, vai h-d Kiem toan trudng odd &^Kt6m todn so thdng 12/2019
Nghien cihi trao Hdi
SAV13, vai tro ho trp cua cac vy chiic nang thugc SAV, ket qua kiem toan tuan thu, tai chinh cdn ban che, tien trinh cai each quan tri cdng); Yeu td kinh te gdm 3 bien quan sat (that thoat, lang phi trong quan ly; Yeu kem trong quan ly;
yeu can trien khai kiem toan boat dgng do bat dn kinh te); Yen td trinh do kiem toan vien gdm 5 bien quan sat (kinh nghiem thuc tien ve kiem toan boat ddng, kha nang van dung ky thuat va phucmg phap kiem toan, kien tbiic day dii ve kiem toan boat dgng, ky nang phan tich, tdng hgp va viit bao cao kiem todn, tuan thu chuan myc dao diic nghe nghiep); Y I U td kha nang thyc hi?n gdm 4 bien quan sat (phuang phap td chiic trien khai, chuan myc, quy trinh, cam nang hudng din, lya chpn cac chii dl kiem toan phii hgp, chuang trinh ndi dung dao tao kiem toan boat ddng); Yeu td dac diem hoat ddng ciia don vi dugc kiem toan gdm 4 biln quan sat (dan vi dugc kiem toan cd ghi chep du sd lieu, ban hanh va tuan thii day dit tieu chuan va dinh miic, hieu biet day du ve vai trd va tam quan trpng kiem toan hoat ddng, tbilt lap va xay dung du cac myc tieu hoat ddng phii hgp).
Sy phat trien cua kiem toan boat ddng dugc do ludng bang 3 biln quan sat (SAV 13 cd kha nang triln khai thanh cdng kiem toan hoat ddng dgc lap, kiem tgan vien cd kha nang thyc hien tdt nhiem vu kiem toan boat ddng, SAV 13 chua nen trien khai kiem toan hogt ddng mgt each ddc lap) (binh 1).
4. Ket qua nghien clhi 4.1. Kit qud phong van chuyen gia
Cd 5/5 chuyen gia thdng nhat ve tdng the md hinh phu hgp vdi thuc te haat ddng tai SAV13. Ddng thdi, cd 3 bien quan sat dupe bd sung tir ket qua phdng van sau chuyen gia gdm: Thai dg, sy quan tam cua kiem toan vien ve kiem toan boat dgng (nhdm yeu td trinh do kiem
toan vien); kinh nghi?m kiem toan cua kiem todn vien trong ITnh vyc kiem toan ngan sach (nhdm ySu td trinh do kiem toan vien); vai trd hg trg ciia cac vu chiic nang thupc SAV (nhdm yen td chinh tri).
Dya tren cac yeu td dugc tac gia xay dyng trgng mo bmh ban diu va ket qua phdng van sau chuyen gia, tdng cdng cd 24 yeu td se dugc dinh danh phu hpp vdi ly thuyet kiera todn boat ddng lam co sd xay dyng cdc cau hdi khao sat (thang do) trong budc nghien ciiu dinh lugng.
4.2, Kit qud nghiin cihi dinh lugng
Tdng sd bang khdo sdt dugc phat ra la 150 thu ve 148 bang, loai 4 bang khdng hgp le do tra ldi cimg mgt miic do cho tat ca cac myc hdi, hoac bi thieu nhieu thong tin vit cdn lai 144 bang khdo sat hgp 16 dugc sir dung de ldm dir lieu cho nghien Cliu. Dii lieu dugc nhap, ma hda, lam sach va phan tich thdng qua phin mim SPSS 16.0.
Sau khi phan tich va kiem dinh bang he tin cay Cronbach's alpha va phan tich ylu td kham pha (EFA), thang do cdc ylu td dnh hucmg den sy phdt trien kiem toan boat ddng da cd sy thay ddi va chi cdn lai 19 bien quan sat (Ylu td chinh tri cd 2 biln bi loai la vai trd Kiem todn truang SAV13 va tiln trinh cai each quan tri cong; yeu td kinh te bi loai bien yeu ciu triln khai kiem toan boat dgng do bit dn kmh tl; Ylu td trinh dg kiim toan vien bi loai bien tuan thu chuin
Hinh 1. Md hinh nghien cipu
muc d£io diic nghe nghigp; Yeu tl kha nang thyc hien bi lo^i biln chuan myc, quy trinh, cam nang huting dan). Thang do su phat triln kiem toan boat dgng gdm 3 biln quan sat sau khi phan tich Cron- bach alpha va phan tich ylu tl kham phd van giu nguyen. Do do, mo hinh nghien cuu vd cac gia thuyet ban dau van khdng thay dii.
Vdi ket qua phan ti'ch hdi quy tai bang 1, trang 17, cac gid tri Sig.
tuong ling vai cac biln TD, TH, CT, KT diu nhd ban 0,05. Vi vdy, vdi tap ban so lieu thu thdp dugc, cd the khang dinh cdc bien TD, TH.
CT, KT cd y nghia trgng md hinh.
R^ dieu chinh (Adjusted R Square) bang 0,598, nghia la muc dg phii hgp cua md hinh la 59,8%. Ket qua nay cd the chap nhan trong nghiSn Cliu cac yeu to dnh hudng den S\E phat trien kiem todn boat dpng neu so vdi mdt sd nghien ciru trudc day.
Trong nghien ciiu ciia DJing Anh Tuin (2015), he s6 R^ = 27,5%.
Ben canh do, bin ylu to la TD, TH, CT, KT giai thich dugc 59,8% biln phu thugc la sy phat hiin kiim to^
boat dpng. Con lai 40,2% xuit phdt tii cac yeu td khac dnh hudng din sy phat trien kiem toan hoat dgng.
Ket qud nhan dugc tir bang ANOVA cd gid tri thdng kS F la 54.084 vai gid tri Sig. rit nhd (=
0,000 < 0,05). Nhu yay, cd thi ket luan rang mg hinh hdi quy boi dioa man cdc dieu kien ddnh gia va kiem dinh dp phu hgp cho viec nit ra ck ket qua nghien ciiu.
Kha nSng thijrc hifn
M
S y phat trien KTHD t?! SAV13D|ic di^m don vj dtnfc kiem t o i n f^guon • Tdc gid trinh bay dira tren mo hinh nghien cuu
Nghifin Cliu trao adi Ket qud nhan dugc tir bdng 1
vai he s6 phong dai phuang sai (VIF) cd gid ni thip nhit la 1,011 va cao nhit la 1,394 dat yeu cau (VIF < 10). Cd thi kit luan mo hinh hdi quy tuyen tinh bgi khdng cd hien tuang da cpng tuyen. Nhu vay, moi quan he giiia cac bien ddc lap khong anh hudng den viec giai thich mo hinh hdi quy tuyen tinh bgi.
Vdi tap dir ligu thu dugc trong pham vi nghien ciiu va dya vao bang 1 thi phucmg trinh hoi quy bdi the hien nhiing yeu to thupc cac yeu td anh hudng din sy phdt trien kiim toan boat dpng cd dang: PT = 1,068 + 188*TD + 0,294*TH + 0,293*CT-0,084*KT
Trong do, yeu td dnh hudng manh nhit din sy phdt trien kiem toan hoat ddng dya tren he sd Beta chuan hda la yeu td chinh tri vdi he sd hoi quy Beta chuan hda la 0,418;
thii hai la kha nang thyc bien vdi he sd bdi quy Beta chuin hda la 0,282;
thir ba la trinh dp kilm toan vien vdi he sd hdi quy Beta chuan hda la 0,256; va cudi ciing la yeu td kinh te vdi he sd hdi quy Beta chuan hda Id 0,120 (bang 3).
Yeu to chinh tri la bien thii nhat cd anh hudng den sy phat trien kiem todn ho£it dpng, kit qua nay phit hgp vdi nghi8n ciiu cua Dang Anh Tuan (2015). Bien nay phan anh viec lya chgn chii de vd thiet lap cac myc tieu kiem todn phii hop chiu anh hudng bdi nhu cau kiem todn boat ddng xuat hien tu ben ngoai ddi hdi cdc ca quan nhd nude phai gidi quyet, khac phyc cac van de nay hoac nhu ciu tir ben trong cua SAV 13 nham thuc hien chirc nang nhiem vu dugc giao hoac dap ling mong dgi tir ngudi sii dung.
Chinh vi vay, cdc yeu td nay cang cao thi ddi hdi thuc day sy phat trien ciia kiem toan boat dgng. Dieu hay ciing phii hgp vdi ly thuyet cung - cau.
- Yeu td kinh tl la biln thir hai cd lanh hudng din sy phat trien kiem
toan ho^t dpng trong linh vyc cong tai SAV 13, ket qua nay phit hpp vdi nghien ciiu cua Dang Anh Tuan (2015) (Hui Fan 2012). Cho ring tinh trang kinh t l d cac vimg miln ty le nghich vtii miic do phat triln kiem toan hoat dgng. Biln nay phdn anh nhiing ylu kem trong quan ly va sir dyng cac ngudn lyc cong cua cdc don vi dugc kiem toan cung se cdn trd viec trien khai thyc bien kiem todn ho?t dpng do thieu so lieu ghi chep day du, dan vi dugc kiem todn khdng xay dyng myc tieu cu thi, rd rdng.
Yeu to trinh dp kiem toan vien la biln thii ba cd dnh hudng den sy phat trien kiem toan boat don^
trong ITnh vuc cong t?i SAVl 3. Ket Bang 1: Ket qua phSn tich h^i quy
qua nay phu hgp vdi nghien ciiu cua Dang Anh Tuin (2015), Fer- dousi (2012); Hui Fan (2012). Biln nay phan anh kiem toan vien cdng cd kiln thirc, kinh nghiem chuyen sau ve kiem toan hoat ddng tdt thi kha nang phdt triln kiem todn ho^^t ddng tai SAV 13 cang phdt triln thuan lgi.
Yeu to kha nang thyc hien la bien thii tu cd dnh hudng den sy phat trien kiem todn boat dgng trong lmh vyc cdng t?ii SAVl3, ket qua nay phu hpp vdi nghien ciiu cua Dang Anh Tuan (2015). Bien nay phan anh cac yeu td can va dii cho viec trien khai kiem todn boat ddng mgt cdch ddc lap. Chinh vi vay, viec diy nhanh va phat trien
bdi
Mo hinh
' nang so TD TH CT KT
He so hoi quy chua cbuan h6a
B ^" r
1 068 ISS 294 .293 -.084
Bang 2: Tom tat mo
M6 p
1 .780°
.251 045 .064 -044 .037
hinh
R ' « 609
H9 so hoi quy dS chuan h5a Beta
;' di^u :hrnh .598
256 .282 .418 -.120
T
4.250 4 189 4 633 6,667 -2.252
lirgmg chu^n .39355
Th6ng ke da c$ng tuyin Sig. . ___^
Tulerance VIF .000
000 000 000 .026
Durbin- Watson 1,948
,751 .757 .717 .990
1-332 1.321 1-394 1.011
Bang 3: Ket qua kiem djnh cac gia thuyet
thay^t l l f h i Tin gii thuyit
Yeu to trinh dp kiem loan vien 1k^ dgng ciing chieu den s\
phattri£nKTHDt?iSAVI3 0.256 Chap nh^n
Y I U to dac diem hoai dpng cua don vj dugc kiem loan d^ng cung chieu den svphallrien KTHD taL SAVI3
Nguon: ket qud phdn tich SPSS
% j chi We todn SWi^m todjisotkang 12/2019
Nghign cihi trao Hdi manh cac yeu to nhu khd nang xay dung tieu chi, tieu chuan kiem toan boat dgng; kha nang van dung ky thuat, phuong phdp kiem toan; lua chgn cac chu dl kiem toan phii hgp se thiic day nhanh su phat trien ciia kiem toan boat dgng tai SAV13.
Yeu td dac diim boat dgng ciia dan vi dugc kiem toan khong anh hudng den sy phdt trien kiem toan boat ddng trong ITnh vyc cdng tai SAV 13. Ket qud nay phu hop vdi nghien ciiu ciia Dang Anh Tuan (2015). Dieu do cd nghia, sy phdt trien ciia kiem toan trong linh vyc cdng tai SAVl 3 khdng phu thudc vao dac diem hoat dgng ciia den vi dugc kiem todn. Thyc tiln cho thay, SAV la CO quan nhd nude, cd quyen thyc hien kiem todn bat cii dan vi nao sir dyng ngan sdch, tien va tai san nhd nude. Do dd, don vi dugc kiem todn phdi bat bugc chap banh nghia vu ciia minh khi SAV thyc hien kiem todn. Vi vay, dac diem hoat ddng ciia dan vi dugc kiem toan hau nhu khong dnh hudng din sy phdt trien cua kiem todn trong ITnh vuc cdng tai SAV13.
4. Kien nghi
4.1. Kien nghi doi v&i lanh dgo Kiem todn Nhd nu&c lihu vuc XIU
- Tang cudng hd trg tii mdi trudng ben ngoai ddi vdi kiem toan hoat dgng (nhan td chinh tri): Cd giai phap de thuyet minh ciing nhu tranh thii sy iing bp ciia lanh dao nganh trong viec lya chgn cdc chu de kiem toan boat dgng phu hgp vdi kha nang nhan lyc, nang lyc ma SAVl 3 cd the thyc bien cung nhu thi diem cac chii de kiem todn hoat dgng de phat trien chu dl kiem todn boat ddng tai SAVI3 ngay cdng da dang ban. Tang cudng trong viec hgp tac vdi cac vy chiic nang trong sudt qua trinh thyc hien cdc cugc kiem todn boat dgng, tir giai doan lap ke hoach kiem toan den phat hanh bdo cao kiem toan.
Ngoai ra, SAV 13 tang cudng hop tac vdi Vu Tdng hgp trong viec
hd trg dao tao cho cdc kiem toan vien thudc SAV 13 ve kiem todn boat ddng; cii cac kiem todn vien thugc SAVl 3 tham gia Idng ghep vdo cac cugc kiem todn boat dgng do Vu Tdng hpp chii tri de hpc hdi kinh nghiem thuc tien. Tang cudng cdng tac tuyen truyen, phd bien, nang cao sy hieu bi6t ciia ki6m todn vien ve vai trd va y nghTa ciia loai hinh kiem todn hoat dgng. Ngoai ra, trong td chiic kilm toan hoat dgng, can quy dinh ro budc trao doi vdi don vi kiem todn trong viec lya chpn myc tieu, pham vi, tieu chi, tieu chuan do ludng, phuong phap ddnh gia trudc khi trien khai kiem toan boat ddng nham tao sy ddng thuan, tang cudng sy phdi hgp vdi dgn vi dugc kiem tgan.
- Tang nhu cau ve kiem toan boat ddng (nhan td kinh te): Ket qua nghien cuu chi ra rang, nhdra nhan to kmh te dugc xac dinh la
"That thoat, lang phi trong quan ly"
va "Yen kem trong quan ly" cd tdc ddng lam tang nhu cau ve kiem toan boat ddng. Tuy nhien, chinh nhimg yeu kem trong quan ly va su dung cdc ngudn lyc cdng ciia cdc don vi dupe kiem todn da can trd viec trien khai thuc bien kiem toan boat dgng do thieu so lieu ghi chep day dii, dcm vi dugc kiem todn khdng xay dyng muc tieu hoat dgng phii hgp va cu thi phuc vu cho hoat dgng qudn tn ciia minh.
Vi vay, cdc cudc kilm toan boat ddng do SAV13 chu tri thuc hien nen dinh hudng tap trung ban vao muc tieu tang cudng trdch nhiem gidi trinh so voi muc tieu giiip don vi cai tien bieu qud boat ddng.
- Nang cao trinh do cua kilm todn vien (nhan td ky nang kilm todn vien): Td chiic dao tao, tap huan thudng xuyen cho cdc kilm toan vien de nang cao kiln thiic ddy du ve kiem todn boat dgng; khd nang van dyng ky thuat va phuong phap kiem toan; ky nang phan tich, tdng hgp va viet bdo cao kiem toan.
Hien tai, SAV 13 chu yeu tap trung
giam sat, qudn ly ngan sach di£
phuang bdn tinh tren dia bdn Donj Nam Bg. Do do, cdc chu dl kiln toan hoat dpng trong tucmg lai chiJ yeu phdt trien tai mdng ngan sacli dia phuang. Vi vay, cac kiem toan vien tai SAV 13 dugc ca cau tham gia kiem todn boat dpng c5n dugc uu tien tang cudng tham gia Idng ghei> vao cdc cuoc kilm toan truyen thdng tai mang ngan sach dia phucmg. Ngoai ra, SAV13 cdn cd ca che dai ngd, chinh sach khuyen khich han so vdi kilm toan vien thyc hign loai hinh kilm toan truyen thdng.
- Tang cudng kha nang triln khai ld6m toan boat ddng (nhan tl kha nang thyc hien): Can tang cudng phat trien kiem toan ho£it ddng ngay tii trong cac cugc kiem todn truyen thdng md kiem toan hoat ddng long ghep vao, ngay tii khdu lap, tham dinh, xet duyet bao cdo kiem toan den khau td chiic nhdn sy tryc tiep thyc hien kilm todn. Ddng thdi, lya chgn chii d6 kiem toan phii hop vai khd nang, nhan lyc hien tai cua SAV13.
- Dpi ngii so luong nhan s\r kiem toan vien tai SAVl3; Trinh lanh dao SAV phe duyet va cd k6 hoach to chiic tuyen dung kiem todn vien cd kinh nghiem chuyen sau, trong timg linb vyc boat ddng va phu hgp vdi co ciu td chiic va nhiem vy. Co ke hoach dao tao trong thdi gian dai dpi ngu kilra todn vien trong tung ITnh virc chuyen mdn.
4.2. Kien nghi doi v&i lanh dgo Kiim todn Nhd nu&c
- Tang cudng hd trp v l kilm toan boat dgng tai SAV13: Phe duyet va cd chinh sdch bo sung nhan sy kiem toan vien tai SAV13 trong thoi gian tdi, d l SAV13 dn nhan sy yien kbai boat dpng kilm todn ndi chung cimg nhu phat \nk kiem toan boat ddng ngdy cang manh ban. Uu tien v l viec hd trcf dao tao vl kilm toan boat ddng cho SAV 13. Phe duygt ca chi thanh lap
O
«Ketom i&'mgm todn sothmg 12/2019Nghi6n cihi irao ddi
Phong Kiem toan boat ddng tai SAV 13, de chuyen mdn boa ve loai hinh nay.
- Tang cudng cdc ca che, chinh sdch de phdt triln kiem toan boat dpng cua Kiem todn Nha nude.
- Tang cudng kha nang trien khai kiem toan hoat dpng mgt each dpc lap tai cac kiem toan nha nuac chuyen nganh vd khu vyc, trudc het, can phai td chiic bdi duong, dao tao chuyen sau cho cac kiem todn vien. n
Tdi li^u tham khdo 1 Cong van so 22/KTNN-TH cua Tdng KTNN ngdy 12/01/2007. huang dan xdc
dinh muc tieu hem todn kdng ndm Idn ddu tien bo sung muc tieu ddnh gid tinh kinh te, hiiu qua vd hieu luc.
2. Nguyen Dinh Tho & Nguyen Thi Mai Trang (2009), Nghien cihi Ichoa hgc trong qudn tri kinh doanh, NXB Thdng ke, nam 2009.
3. Quoc hoi, Lugt Kiem loan Nhd nu&c sira doi, Luat sd 81/2015/QH13.
4. SAVl3, Ke hoach hem loan long the hdng nam. SAV13, 2012, 2013; 2014;
2015.
5. va Huu Due (2010), Kiem todn hoat dong, NXB Phuang Dong, nam 2010.
6. Albert £. cong sir. (2009), Respond- ing to the challenges of Supreme Audit In- stitutions: Can legislatures and civil society help?- U4Issue 2009:1. Norway.
7 Barton. A. D. (2006) Public sector accountability and commercial-in-confi-
dence outsourcing contracts. Accounting, Auditing & Accountability Journal, 19(2).
pp. 256-271.
8. Nath & cong Sir (2011), Public Sec- tor Performance Auditing and Accounta- bility: A Fijian Case Study, Doctor Thesis, The University of Waikato.
9 PolliU & cpng sif. (1999), Perform- ance Audit and Public Management m Five Countries, Oxford and New York' Oxford University Press.
10. Put V & Turksema (2011). Selec- tion of topics. Performance Auditing. Con- tributing to Accountability in Democratic Government, UK, pp. 51-74
11. Yamamoto, K., & Watanabe, M.
(1989), Performance auditing in the cen- tral government of Japan, Financial Ac- countability and Management, 5(4), pp- 189-217.
Luan ciif ve van diing ke toan quan trj trong do liTiKng hieu qua
cua cac td chufc thupc Ichu viTc cong
^ ^ Nguyen Thi Hoang Y ^ * Le Doan Minh Due*
Do luung hieu qua la mot trong nhimg noi dung quan trong trong qua trinh doi m&i cong t^c quan tri tai cac to chCfc thugc khu vuv cong. BSng phuung phap nghien cii'u dinh tinh, nhom tac gia khao lu%fc cac nghien eu'u truuc, cac ly thuySt kinh te nSn tang co lien quan. Dong th&i, qua nhdng bai hgc kinh nghiem ciJa cac quoc gia tren the giai cung v&i danh gia boi canh Viet Nam hign tai, bai viSt xac dinh, vSn de van dung k§ toan quan tn trong cac to chLFC khu vyc cdng la mot xu huong tat yeu.
Nhom tac gia da xay dung dwoc co s& ly luan khoa hoc cho viec ap dung do luong higu qua cua cac td chifc trong khu vuv: cong b^ng cong cu k4 toan quan tn, tao tien dS cho cac buoc nghien cim sau han trong tuong lai.
Tu'khoa: Ke to^n quan tri, do Iw&ng hi$u qua, khu vi/c cong Abstract
Measure performance is one of the important contents in the process of in- novation governance in the public sectors. By qualitative research method, the authors review previous studies and relevant economic theories. Also through the lessons of the nations together witti the evaluation of the Viet- namese context currently, the article identify that application of manage- ment accounting in public sector is a inevitable trend. Moreover, the authors have built the theoretical basisfor applying the measure perform- ance of public sector by using management accounting, paving the way for steps further research.
Keywords Management accounting,Measure performance. Public sector
Nhdn: 05/12/2019 Bien tap: 16/12/2019 Duyet ddng: 26/12/2019
1. Gioi thieu
Thach thiic dat ra trong each tiep can quan tri cdng mdi (New public sector management - NPM) la sy khac biet trong qudn tri cdng truyen thdng va nang luc quan tri trong viec chgn lgc md hinh tii bdi hgc kinh nghiem ciia cac qudc gia (Dunleavy, P & Hood, C , 1994).
NPM thiic ddy giam chiic nang ciia nha nude va chuyen giao cho cac td chiic tu nhan boat ddng trong cdc thi trudng canh tranh (Hood, C , 1991). Cac hpc thuyit v l NPM gia dinh rang, viec nang cao tinh canh tranh giiia khu vyc tu vd khu vuc cdng se thiic day hieu qud
* Trudng Bai hqc Thu DSu Mot
ocM