TAP CHi CONG THIfdNG
DE XUAT MOT SO GIAI PHAP NANG CAO VAI TRO CUA KIEM TOAN NOI BO TAI CAC
DOANH NGHIEP VIET NAM HIEN NAY
t PHAM HUY HUNG
TOM TAT:
Kiem loan npi bp (KINB) co vi tri va vai tro rat quan trpng trong bp may hoat d6ng kinh doanh ciia cac ddn vi, td chiJc ndi chung, cac doanh nghiep (DN) noi rieng. Tuy nhien, c6 m6t thtfc te hien nay la h^u het cac chu DN lai Viet Nam chifa nhan thiJc dung ve vai tro, nhiem vu vk chu'c nang cua KTNB trong hoat dong kinh doanh cila DN. TiJf viSc phan tich thiTc trang, chl ro nhiing han che yeu kem trong c6ng tac KTNB cua cac DN Viet Nam th5i gian qua, bai viet de xuat h6 thong gidi phap nhlm nSng cao vai tro cua KTNB do'i vdi hoat dong kinh doanh cua DN, dip iJng doi hoi cua thifc tiSn hien nay.
Tuf khoa: Kiem toan n6i bp, ki^'m toan vien, kiem soat ndi bo, 16 Irlnh, DN.
1. Dat vSn de
Kiem loan npi bp (KTNB), xet ve ban chat, "la hoal dpng danh gia va tif va'n dpc lap , khach quan, chuyen nghifep trong noi bo td chu'c, du:pc thiet ke nh^m cai tien va lam lang gia tri cho cac hoat dpng cua to chtfc dd; gitip to chu'c dat difpc cac muc lieu dl ra bang viSc danh gia va cai ti6'n mpl each he thdng va chuan tac tinh hieu life cua quy ttinh quan tri, kiem scat va quan ly rui ro". Vdi chu'c nang va nhiem vu neu tren, KTNB khong chi c6 vai tro quan trpng ddi vdi hoat dOng cua ddn vi, giup "bao v6 gia iri cho id chu'c", ma cdn "giam sat, bao tri, nang ca'p he tho'ng kiem scat npi bg ", dam bao hieu qua kinh doanh va xay difng cac thu tuc kifi'm soat can thiet.
KTNB cung la cong cu giup phat hien va cai bie'n nhu'ng diem ye'u cua he thdng quan ly cua to chtfc.
D6'i vdi cac DN, vai trd va vi tri cua KTNB khong difng Iai d tinh kiem scat va tinh tuan thii, ma md rpng de'n cac mai, nhif: tif van cho Hgi ddng quan tri va ban kiem loan, ban giam ddc trong viec giam sat chung ve bao cao tai chinh, kiem soat ngi bp, quan ly rui ro, dao du'c kinh doanh, quan ly tai san; iham gia cong tac dao tao cho cac bO phan va phong, ban trong DN ve cac kien ihiJc lien quan de'n
kiem soat n&i bp, bao cao tai chinh, cac quy dinh tuan thu, vv.., Tuy nhien, trong thdi gian qua, da cd khdng it cac ddn vi kinh te', cac DN chifa lam tdt cong tac KTNB, lam dnh hu'dng khdng nho den sif phat tridn kinh te, xa hgi cua da't nifdc ndi chung, ciia cac nganh va dia phifPng ndi rieng. Do do, de ban che nhu'ng rui ro, ye'u kem trong hoat dpng kinh doanh cua DN, ben canh viec neu cao y thiJc trach nhiem cua ngifdi diJng dau, con can thiet nang cao vi tri, vai trd ciia KTNB trong cac DN, nham dap iJng ddi hdi ciia thifc lien nu'dc ta hien nay. Va day la de lai diTdc tac gia lifa chgn nghien cu'u.
2. ThiJfc trang td chtfc hoat ddng KTNB trong cacDN
2.1. Mgt so ddc diem trong tdchdc hoat d$ng KTNB trong DN hiin nay
Bp phan kiem loan ngi bd (KTNB) trong cdc DN d nu'dc ta hien nay, difdc td chu'c theo nhieu mo hmh khac nhau, tuy thudc vao quan diem va nhan tMc cua nha quan ly ddn vi. Tuy nhien, ve cd ban deu tuan thii theo nhifng nguyen tdc chung trong xay di/ng bp may KTNB. va da hinh thanh cdc md hinh mang dau d'n rieng, nhif: Mo hinh KTNB difdc td chiJc thanh mgt phong, ban chiJc
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KETOAN-KIEM TOAN
nang rieng biet trifc thupc tong gidm ddc (Tap doan Bdu chinh Vidn thong Viet Nam, hay Tap doan Cong nghiep Than - Khoang sdn Viet Nam);
Md hinh KTNB du'dc td chiJc thanh mdt td kiem loan nam trong Ban kiem sodt (Tap doan Tai chinh Bao hiem Viet Nam); md hinh KTNB difdc id chdc thanh mdt td KTNB nam trong bp phan ke loan ciia cdng ty me (Tap doan D^u khi Qud'c gia Viet Nam), Vdi cdc md hinh td chu'c cu the, hinh ihdc id chu'c bg may KTNB cung difdc lifa chgn tiiy thupc vdo dac tru'ng cua tu;ng DN va phu hdp vdi hinh thtfc id chu'c bg mdy hoat dpng chung (hinh Ihu'c tap trung, hinh ihu'c phan tan va hinh ihu'c nij'a tap trung, nu'a phan tdn). Nhtfvay, mo hinh to chu'c KTNB la da dang, linh hoat, lily thudc vao quy md vd yeu cau cu the cua mdi td chiJc, ddn vi.
2.2. Thdc trgng hogt dong vd nhdng tdn tgi hgn chi'
Thd nhdt, trong bdi canh hgi nhap kinhte qudc te hien nay, KTNB da cd nhffng ddng gdp khdng nhd vao qua irinh phdt trien chung cua dal nu'dc cung nhif ciia tifng DN. Cac bgphan KTNB da bu'dc dau xSy difng difdc quy che kiem loan, phii hdp vdi ddc diem cua tifng DN. Qua qua trinh kiem tra viec thifc hifin kie'n nghi cua KTNB da the hien linh ifu viet cua loai hinh KTNB so vdi cac loai hinh kiem toan khdc; nhieu trffdng hdp da phdt hifin ra nhifng sai sdl, nhffng mat chffa hoan thien cua ddn vi va cao gidi phap khac phuc. Tuy nhien, tren binh dien chung, vai trd cua KTNB cdn md nhat. O khdng it td chffc, DN, cac va'n de Hen quan de'n quan tri rui ro vaKTN chffa dffpc chii trgng mgtcach day dii. Mgt sd to chffc md ho ve phffdng phdp tien hanh xay dffng h6 thd'ng KTNB, phffdng phdp ddnh gia, cdi lidn.. mgt cdch bai ban va he thdng. Thdm chi, nhidu DN chffa nam dffdc ngi ham, ban chd't cua KTNB, nham l§n giii'a KTNB va kidm sodt npi bp (KSNB).
Thd hai, tren thffc te, hoat dpng KTNB, cdn thi6'u ddng bd, cdn nhieu ban che, yeu kem va chu'a thu hlit dffdc nguon nhan life cd chuyen mdn cao trong llnh vffc ke todn, kiem loan. O mgt so' DN, nhdn Iffc kiem todn chffa dffdc dao tao bai ban, chuyen nghiep; hoat dpng KTNB mdi chi difng lai d kiera tra cac bdo cdo lai chinh, cac phan ve ban hang, doanh thu, w... Ngoai ra, vi6c thu thap thong lin trong qud trinh KTNB chffa dffdc phdn dinh ro rang, anh hffdng tdi chd't Iffdng va hieu qua hoat dpng ciia KTNB.
Thii ba, cdng tdc kiem tra tff xa cham doi mdi.
viec dp dung lin hgc vao kiem tra KTNB cdn han che. Ddc biet tinh dpc lap cua kiem loan vien npi bp chffa dffdc ddm bao; trong qud tnnh lam viec vdn cd sff rang huge giii'a cdc cd nhdn, nhieu khi chffa dffdc giao quyen dgc Idp lam viec ma vdn phdi chiu sff chi phd'i ciia ca'p tren. Sff phd'i hdp trong quan he giffa phdng nghiep vu vdi bg phan kiem tra, KTNB chffa nhip nhang thdng sud't, kiem loan chffa thffc hien day du chu'c ndng ciia nd, chi mdi dffng lai d mffc do phdn dnh. Dong thdi, do chffa y thffc dffdc lam quan trgng cua KTNB nen lai cac DN, cd cd'u td chu'c KTNB nhd, sd Iffdng kiem lodn vien cdn it.
Sff han che, yeu kem neu irSn do nhidu nguyfin nhan: ve mat khdch quan, cdc quy dinh phdp ly ve to chffc KTNB khdng mang tinh bat bupc va ciing khdng quy dinh mgt cdch rd rang, hoac khdng xac dinh rd vi tri td chffc cho bg may KTNB trong DN.
Do dd, dan tdi viec hinh ihanh nhieu md hinh ra't khac nhau, khd khan cho viec theo ddi, gidm sdt. O nhieu td chffc, viec dat bp phan KTNB nam trong bg phan ke lodn (ngffdi phu trdch KTNB la bdn chuyen trdch) se anh hffdng d6'n tinh ddc lap, khdch quan cua kidm loan va dan tdi nhffng ba't cap trong to chffc, dieu hanh. Vd mat chii quan: td chffc bg may KTNB ffong DN cung chffa dffdc quy dinh hay hffdng dan khudn mdu, hinh thffc td chffc phu hdp.
Thffc tidn cac DN Viet Nam tff may md xac dinh hinh thffc td chffc bg may KTNB phu hdp vdi dac thu ddn vi. Chang ban nhff td chu'c bp may KTNB theo hinh thffc tap trung lai Tap doan Bffu chinh Viin thdng chffa phii hdp vdi quy md (tinh den thdng 5/2016, DN nay cd tdng cgng 90 ddn vi thdnh vien, hinh thffc tap trung trong to chffc bg may KTNB d DN nay dffdc cho la khd cd the ddp ffng lot nhu ctu quan ly (Diiu le boat dgng Tdp doan Bffu chinh Vidn thdng 2016).
3. Dd xua't giai phap va kien nghi 3.1. Ve gidipbdp
* Mot Id, xdy dffng Id trinh de ndng cao cha't Iffpng bp phdn KTNB. Ld trinh ndy phai ddm bao khdng gay nhieu anh hffdng den hoat ddng cua DN, tiet kiem chi phi va mang lai hieu qua cao nha't cho hoat dpng cua bd phdn KTNB; gdm cac khau: (1) ddnh gid hidn trang cua bd phan KTNB, tren cac phffdng dien: nang life quan tri, con ngffdi va nen lang hoal dgng; giup lanh dao ciia bd phan KTNB va DN thay dffdc nhffng bat cap trong he thdng KTNB hien lai va nhu cau chuyen ddi; (2) xac dinh tam nhin va thidt ke md hinh hoat dpng cua bg phan
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TAP CHi CONG THlTdNG
KTNB phil hdp vdi dieu kien ciia DN; (3) den hdnh chuyen ddi bg phdn khi can thiel.
'^Hai Id, Chii dgng Ihao gd khd khan va giai quyet cac va'n de cu the mang Iinh cap bach, nhff:
(1) Dau Iff vao nen tdng hd trp boat dgng (phffdng phdp de'p can, cdng nghe va cdng cu hd trd; quan ly tri thffc; qudn ly boat dgng; qudn ly chd't Iffdng); (2) Nang cao nang life quan tri cho DN (dam bao sff phu hpp giffa muc dich, tam nhin, van de lap trung vd pham vi hoat dpng cua KTNB vdi muc lieu vd chien Iffpc chung cua DN; (3) Phdt trien con ngffdi, nang cao cha'l Iffpng ngudn nhan Iffc gan hen vdi muc lieu va tam nhin ciia KTNB; (4) DN can nghien cffu vd md hinh id chu'c cua bp mdy KTNB chuyen trach sao cho vffa phu hdp vdi dieu kien cu the vffa phil hdp vdi thdng le tot nha't. Hoal dpng KTNB trong DN tai Viet Nam dang irong giai doan mdi phdt trien, he thdng quan ly chffa ddng bp, chat Iffdng boat dpng cdn thd'p chffa tffdng xffng vdi yeu cau.
Do vdy, hoan thien id chffc bg may di ddi vdi nang cao vai trd cua KTNB la va'n dd can dffdc quan tam mgt each thich ddng trong giai doan hien nay.
* Ba Id. tao mdi trffdng thuan ldi cho hoat ddng KTNB, nhff: ban hanh cdc chuan mffc ve kiem loan ngi bd, kel hdp vdi Bd Tai chinh id chu'c cae khda dao tao dd cd'p chffng chi cho kiem todn vien; Xdy dffng va ban hanh dieu le KTNB theo xu hffdng md, kiem loan vien dffdc quyen truy cap cd sd dff lieu, cdc phan mem quan tri dieu hanh, vv... Bdi dac inmg cd ban va xuyen sud'l trong qua trinh tae nghiep kiem todn Id viec thu thdp bang chffng de lam can cff hinh thanh cac y kien ddnh gid, kel luan, kidn nghi ciia kiem toan vien (KTV). Cha't Iffdng ciia cude kiem toan ehi dffdc dam bao khi cdc KTV thu thdp ede bdng chffng kiem toan day du va thich hdp.
Tinh day du the hien d so Iffdng bang chffng can thu thdp; cdn thich hdp la thffdc do cha't Iffdng the hien do lin cay, sff xac dang, phu hdp cua bang chffng kidm todn. Dieu nay dffdc quy dinh tai Khoan 4 Dieu 30 Ludt KTNN vd "Trdch nhiem cua kiem toan vien nha nffdc" nhff sau: "Thu thap bang chffng kidm toan, ghi sd nhat ky kidm loan va cac lai lieu lam viec khac eua KTNN theo quy djnh cua Tong KTNN". Nhff vay, ca ve mat ly luan vd quy dinh thffe td ddt ra yeu cau cho KTV phai thffc hien lot trach nhiem thu thdp bang chffng kidm toan.
3.2. Mgt sdde xud't, kiin nghi
*Ve phia Nhd nudc
Mgt Id, hoan thien he ihd'ng van bdn phap ly
ve KTNB. He thdng van ban phap ly vd KTNB can quy dinh mdt cdch rd rang, xac dinh vi tri to chffc cho bg may KTNB trong cdc DN. Cac vdn ban ve KTNB do Bg Tdi ehinh ban hanh can phdi lam tang linh hieu Iffe trong thffc thi. Thay vi nhffng quy dinh mang tinh dinh hffdng, gdi md hay la hdnh lang phap ly chung cho loai hinh KTNB trong DN, nhii'ng quy dinh nay e^n hffdng dan cu thd td chffc KTNB trong DN.
Hidn nay, Dff thao Nghi dinh KTNB da cd nhffng quy dinh mdi kha chat che ve KTNB nhff: Xac dinh rd mgt so' loai hinh DN bat bupc phai cd KTNB, trach nhiem bao cdo cua ngffdi dffng dau bd phan nay. Tuy nhidn, van chrfa cd nhffng hffdng dan cu thd nham hffdng boat dpng KTNB theo mdt khudn mau nhat dinh.
Ngay 22/1/2019, Chinh phu da ban hanh Nghi dinh ve Kiem loan npi bp (So 05/2019/ND-CP), trong dd da cd nhffng quy dinh mdi kha chat che ve KTNB ddi vdi cdc DN (Bidu 10), nhff: Xdc dinh rd mgt so' loai hinh DN bat bupc phai cd KTNB, trdch nhiem bao cao cua ngffdi dffng dau bg phan nay...
Nghi dinh nay cd hi^u lu'c thi hanh tff thang 4/2019.
Nhff vay, se cd nhffng hffdng ddn cu the nham hffdng boat ddng KTNB theo mpl khudn mdu nhd't dinh.
Hai Id, hoan thien md hinh id chffc bg mdy KTNB. Can ban hdnh cac md hinh mSu ve td chffc KTNB trong DN. Md hinh td chffc bd may KTNB cd the thay doi theo hffdng hodn thien hdn ve tinh dpc lap ciia bg phan nay bang md hinh trffc thudc lanh dao cao nha't trong DN, dam bao thffc hien td't cdc chffc ndng ciia bd phan KTNB.
*Ve phia doanh nghiip
Can xdy dffng va hoan thien Dieu le KTNB, trong dd quy dinh ve muc dich, quyen ldi, trdch nhiem cua KTNB, thie'l lap vi tri hoat dong cua KTNB irong id chffc, bao gdm ea chffc nang bdo cao, quyen tiep edn lai lieu, con ngffdi va cac tdi sdn ctia DN, dong thdi dffa ra cac pham vi kidm loan, vv... TOy thudc vdo mdi mdt td chffc, Didu Id KTNB se cd nhffng dieu khoan khdc nhau, nhffng phai tuan thii cdc nguyen tac chung, phan dnh trung thrfc muc dich, quyen han, trdch nhiem ciia boat dpng KTNB. Dieu le kidm todn cung phai quy dinh ve dao dffc kidm toan va cac Chuan mffc KTNB can phai tuan theo. Dac biet, DN can thffc hien tuydn dung vd ddo tao KTV ngi bd dat chd't Iffdng, ddp ffng yeu cau kidm toan trong dieu kien phat tridn cdng nghe thdng lin cQng nhff tinh phffc
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KETOAN-KIEM TOAN
lap cua eac giao dich kinh td trong dieu kien hpi he thdng hda nhffng va'n de ly ludn, xem xet ddc nhap kinh td qud'c td. trffng cdban cua td chffc KTNB trong cac DN d 4 Kdtlu^n Viet Nam hien nay. Tren cd s6 phan lich thffc Cac DN Vi6l Nara hien nay dang dffng Irffdc trang, de lai cung chi ra nhffng mat han chd yeu nhieu van hdi va thu" thach. De gitip cac DN phat kem, phan tich nguyen nhan, dd xua't he thd'ng giai hien, han ehe' td'i da nhffng rui ro trong hoat dgng phdp, nham khac phuc nhffng rao can, ndng cao va lam gia tang gid tri trong quan ly, KTNB dffdc vai trd cua KTNB trong DN, ddp ffng yeu cau thffc coi nhff mpt bien phdp hffu hieu. Tac gid cung da lien hien nay •
TAI LIEU THAM KHAO:
1. Bp Tdi chinh Viet Nam (2016), Du Thdo Nghi dinh Kiim lodn ndi bd.
2. Bd Tdi chinh (1997), Quyi't dinh sd 832TC/QD/CDKT ngdy 28/10/1997 ban hdnh Quy che KTNB.
3. Victor Z. Brink vd Herbert WiU (dich GS.TS. Nguyin Dinh Huang vd cdc cgng sU (2000)), KTNB hiin dgi, NXB Tdi chinh, Hd Ndi.
4. Linh, V. T. (2014). Hodn thiin qud trinh vd td chiic bd mdy KTNB Irong cdc DN nhd nudc Viet Nam. Hpc vien Tdi chinh.
5. Kiem todn noi bd - Nghi bdo vi gid tri doanh nghiep.
6. Phan Trung Kiin (2011), Kiem todn ly thuye't vd thuc hdnh, NXB Tdi chinh.
Ngay nh|n bai: 17/1/2019
Ngay phan bi$n danh gia va s^a chffa: 27/1/2019 Ngay cM'p nhan dSng bai: 7/2/2019
Thong tin tdc gid:
ThS. PHAM HUY HUNG
Trrfdng Dai hoc Tai nguydn va Moi trtfoTng Ha Npi
PROPOSING SOME SOLUTIONS TO IMPROVE THE CURRENT ROLE OF INTERNAL AUDIT IN VIETNAMESE ENTERPRISES
• Master. PHAM HUY HUNG
Hanoi University of Natural Resources a n d Environment
ABSTRACT:
The internal audit plays a key role in the business operation of units and organizations in general, and enterprises in particular. However, there is a current fact that most business owners in Vietnam are not properly aware of the role, tasks and functions of the internal Audit in their business activities. By analyzing the current situation and clearly indicating the weaknesses ra the intemal audit of Vietnamese enterprises in the current year, this article proposes a system of solutions lo enhance the role of intemal audit on business activities of enterprises to meet the demands of current practice.
Keywords: Intemal audit, auditor, intemal conti-ol, roadmap, enterprise.
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