Nghien cUu trao doi
Hoan thien viec phan loai hanh vi gian lan trong Chudn mac kidm todn sd 240
Khai quat chung ve gian lan va gian lan trong kiem toan BCTC
Gian lan la mdt khai nii^m xudt hicn cung vdi sir phat tridn cia xii hdi loai ngudi, t i hinh thic s(r khai la an cdp tai san, nhdm thoa miln Ciic nhu cdu ca nhan ban ddu cho de'n tan ngay nay gian lan da phat tridn va tinh vi hem. bieu hidn dudi nhieu hinh thic khac nhau tuang ing vdi su phat trien cua xa hdi va nhan thic cia con ngudi.
Theo dinh nghia trong CMKT sd 240 gian lan la: ""nhdng hdnh vi cd'y lam sai lech thdng tin kinh td, tdi chinh do mpt hay nhieu ngudi trong Hdi ddng qudn Iri, Ban Gidm ddc, cdc nhdn vien hodc ben thd ba thuc hien, Idm dnh hudng den BCTC"
Phan loai hanh vi gian lan trong kiem toan BCTC theo quan diem cua CMKT quoc te (ISA) va quan diem cua Hiep hoi cac nha dieu tra gian lan Hoa Ky(ACFE)
Quan diem ve phdn loai gian lan trong kiem todn BCTC cua ISA
Qua nghidn ciu ndi dung cia CMKT qud'c td sd 240 qua nhidu phien ban nam 1999, 2004 va gdn day nha't la nam 2009 tdc gia nhan thdy rdng: So vdi phidn ban ISA 240 nam 1999 chua di sau vao vide phan loai hdnh vi gian lan trong qua trinh kiem todn BCTC md vd ca ban chi dimg lai d vide djnh nghia va ndu ra cac bieu hidn nhan dang cia hanh vi nay thi phidn ban ISA 240 nam 2004 va nam 2009 da cd nhung ndi dung quy dinh rd rang han. Cu the:
[i] Ths. Phan Thanh H^l*
Hien tai Bo Tai chinh dS ban hanh 38 chuan mdc kiem toan (CMKT) trong dd c6 chuan mi/c (CM) so 240 quy dinh ve hanh vi Gian lan va sai
s6t trong kiem todn bdo cdo tai chinh (BCTC) theo quySt dinh so 143/2001/QD-BTC ngay 21/12/2001. Muc dich cua CM la quy dinh cac nguyen tk, thu tuc co ban va hudng dan the thirc ap dung cdc nguyen tdc va thiJ tuc nay lien quan den trdch nhiem cua kiem todn vien va Cty
kiem todn trong viec xem xet gian lan vd sai s6t trong qud trinh kiem todn BCTC. Cho den thdi diem nay CM so 240 da c6 hieu It/c dp dung gan trdn 10 ndm vd can thiet phai tiep tuc hoan thien trong boi canh cac
CMKT quoc te (ISA) lien tuc thay doi qua nhieu phien ban 1999,2004,2009. Noi dung cua bdi viet di vdo mot vai khia canh hoan thien cda CM dac biet trong tdm dd la hoan thien viec phan loai hdnh vi
gian lan trong kiem todn BCTC.
ISA 240 cia hai phidn ban gdn day ddu chia hanh vi gian lan thanh 2 loai dd la: Gian lan trdn BCTC (Fraudulent financial reporting) va gian lan bidn thu tdi san (misappropriation of assets).
Dua tren ndi dung bieu hidn cia hai loai gian lan ndy md ISA cho rdng vd CO ban tren quan diem cia kiem todn vidn thi gian lan ndu xet dudi gdc do chi thd thuc hien dugc phan thanh 2 loai dd la: gian lan cia nha quan ly (management fraud) va gian lan cia nhan vien (employee fraud).
Theo ISA 240 thi Gian lan lien quan den BCTC la cac sai pham trgng yeu dugc thuc hien mdt each cd y bao gdm ca nhung thie'u sdt ve sd lugng, gia trj cac khoan muc hoac thdng tin tren BCTC de ddnh lia ngudi s i dung.
Hanh vi nay dugc gay ra bdi cac nd luc cia nha quan ly dan vj nhdm tao ra mdt khoan Igi fch cho chfnh dan vj va thdng thudng dugc
bieu hien khai quat qua viec:
+ Sia ddi. gia mao ching tir hoac thay ddi ndi dung cua cac nghiep vu hay tai lieu ke toan lam anh hudng lien quan ddn BCTC cdng bd.
+ C6 y trinh bay sai hoac gay ra sai sdt cd chi y ddi vdi cac sir kien, cdc giao djch va cac thdng tin quan trgng trdn BCTC.
+ Cd y dp dung sai cac nguyen tdc ke toan lidn quan ddn sd lugng, phan loai, ndi dung trinh bay va cdng bd' cac chi tidu, khoan muc trdn BCTC.
Theo ISA 240 thi Gian lan lidn quan den bien thi tai san la cac sai pham trgng ydu dugc thirc hien bdi cac hanh vi trdm cdp tai san va thudng dugc thuc hien bcii cac nhan vien. Viec chie'm doat tai san nay thudng dugc thuc hien bdng nhieu each khac nhau nhu la:
+ Chie'm doat sd tien thu duoc
* Khoa Ke toan- Dai hoc Duy Tan
^a/f c/u r%e'/odn 9/ Jiiem /odn Ao f/idna 3/20/2
Nghien ciiu trao doi
cua khach hang mdt each true tid'p h(3ac thdng qua cdc bit todn xda sd, bit todn chuyen tien sang cac tdi khoan ca nhan.
+ An cdp tai san vat chdt hoac tdi san trf tue vf du nhu an cdp hang tdn kho de s i dung cho muc dfch ca nhan hoac de ban. Thdng ddng vdi dd'i thi canh tranh bdng each tidt Id d i lieu, cdng nghd de ddi lay mdt khoan thanh toan.
+ Si dung mdt hang hda hoac dich vu nao dd vdi muc dfch ca nhan nhung lai bdt dcm vi phai thanh toan thay cho minh.
+ Si dting tai san cia dan vi cho muc dich cd nhan vi du nhu dung tai san de thd chdp cac khoan vay cua ca nhan minh hoac mdt khoan ng cho bdn thi ba.
Chidm doat tai san la hanh vi thudng di kem vdi vide tao ra cdc hd so, tai lieu gian dd'i hoac cd y nhdm Idn de che gidu mot thuc td la tdi san da mdt tfch hoac da dugc cam kdt ma khdng cd su cho phep thfch hgp.
Quan diem ve phdn loai gian lan trong kiem todn BCTC cua ACFE
ACFE (Association of Certified Fraud Examiners) la td chic chuyen nghien cin vd gian lan cia My dugc thanh lap nam 1988 vdi ten ggi Hiep hdi cac nha didu tra gian lan Hoa Ky. Theo quan diem cua td chic nay thi gian lan ndi cung va gian lan trong BCTC dugc the hien qua mdt sd ndi dung nhu sau:
* Gian lan vd ca ban dugc chia lam 3 loai dd la:
- Gian lan lidn quan den tdi san:
Day la loai gian lan lien quan den hanh vi ddnh cdp tdi san thudng do nhan vien hay ngudi quan ly thuc hidn, dien hinh la bien thi tidn, danh cdp hang tdn kho, gian lan vd tien luang.
Tham d: Day la loai gian lan do ngudi quan ly, chi sd huu Cty thuc hidn nhdm muc dfch Igi dung trach nhidm va quydn han cua hg dd lam trai cac nghia vu da dugc hg
cam kd't vdi dcm vj qua dd lam Igi cho ban than hoac bdn thi ba.
Gian lan tren BCTC: Day la loai gian lan ma cac thdng tin trdn BCTC bj bdp meo, phan anh khdng trung thuc tinh hinh tai chfnh mdt each cd y nhdm ludng gat ngudi s i dung thdng tin. Vf du nhu khai khdng doanh thu, giam ng phai tra hay chi phf.
* Gian lan trdn BCTC thudng dugc thuc hidn qua mdt sd cac thu thuat bidu hidn cu the dd la:
- Che gidu ng phai tra vd chi phf bdng each khdng ghi nhan, khdng lap du phdng cdc khoan ng phai tra, vd'n hda cac chi phf khdng dugc phep vd'n hda.
- Ghi nhan doanh thu khdng cd that bdng each tao ra cac khdch hang ma, lap ching t i gia mao nhung hang hda khdng dugc giao vd ddu nidn dd sau se lap bit todn hang ban bj tra lai, khai khdng doanh thu bang viec ghi tang cdc yeu td trdn hda dcm nhu sd lugng, dcm gia hoac ghi nhan doanh thu khi chua chuyen giao quyen sd hiru va rii ro ...
- Dinh gid sai tdi san thdng qua vide khdng ghi giam gia tri hang tdn kho da hu hdng, khdng lap du phdng cdc khoan phai thu khd ddi, giam gid ddu tu ngdn han vd ddi han, dinh gia sai cac tdi san qua hgp nha't kinh doanh...
- Ghi sai nidn do bdng vide doanh thu hoac chi phf dugc cd y ghi nhan khdng ding ky.
Khdng khai bdo ddy d i thdng tin nhdm han chd kha nang phan tfch cia ngudi s i dung BCTC nhu cac khoan ng tidm tang, cdc su kidn sau ngdy kdt thic nidn dd, thdng tin vd chfnh sach kdtoan...
Noi dung cua CMKT sd240 df Viet Nam (VSA 240) vd nhung vdn de cdn hodn thien
VSA 240 la mdt trong sau CMKT dugc Bd Tdi chfnh ban hanh theo quyd't djnh sd 143/2001/QD-BTC ngay 21/12/2001 dgt 3 bao gdm 3 phdn:
phdn quy djnh chung, phdn ndi
dung CM va phdn phu luc. Qua nghien ciu tac gia nhan thdy cd mdt sd didm nhu sau:
* Ndi dung cia VSA 240 hidn tai ra ddi nam 2001 dua trdn phidn ban ISA nam 1999 chfnh vi vay chua bdt kjp vdi cdc ndi dung mdi dugc cap nhat va sia ddi theo ISA nam 2004 va gdn day nhdt la nam 2009. Chfnh vi vay, thdi gian tdi theo quan diem cia tac gia, bd phan chuydn mdn cd lien quan cia Bd Tai chfnh va VACPA cdn phai cd dinh hudng nghidn cuu hodn thien CM nay ndi rieng va cdc CM cdn lai khac ndi chung song song vdi du an ban hanh cac thdng tu hudng ddn cho mdt sd CMKT khd hidn dang dugc trien khai trong khudn khd du an "Tang cudng nang luc Hgi kiem toan vidn hanh nghd Viet Nam" Cu thd ndi dung cia CM cdn quy dinh mdt so ndi dung cu the theo hu(5mg nhu sau:
Phdn 1 - Cac quy dinh chung Phdn nay ndn trinh bay ve muc dfch, dd'i tugng va pham vi ap dung cia CM; dinh nghia cac thuat ngi. Ndi dung phan loai va cac bieu hien cua hanh vi gian lan va sai sdt ndn chuyen sang phdn phu luc cia CM.
Phdn 2 - Ndi dung cia CM.
Trong phdn nay ndn trinh bay bd sung thdm mdt sd ndi dung dd la:
Trdch nhiem cua ngudi ding ddu dan vj dugc kiem toan dd'i vdi gian lan vd sai sdt.
Cdc han chd tiem tang cia kiem toan ddi vdi viec phdt hien gian lan va sai sdt.
Trdch nhiem cia KTV, Doanh nghiep kiem toan trong viec phdt hien cdc sai pham trgng ydu do gian lan vd sai sdt gay ra.
Thai dd hoai nghi nghd nghidp dd'i vdi vide phdt hidn gian lan va sai sdt.
Thao luan giua cdc KTV, cac nhdm kiem todn dd'i vdi gian lan vd sai sdt phdt hidn dugc.
Xdc djnh va danh gia cdc rii ro trong vide phdt hidn cac sai pham trgng ye'u do gian lan va sai
^a/t c/u rj/e'/odn 9f Miem. /odn Ao //idn^. 3/20/2
Nghien ciifu trao doi
sdt gay ra.
Phat hiilMi va danh gia ciic bdng ching kidm loan do gian lan va sai sdt gay ra.
Trach nhi(:m cua KTV irong vice thdng biio v(Vi ngudi dung ddu dan vi dugc kiem toan vi: gian li)n va sai .sdt.
Tiiich nhiem cua KTV trong vi(}c thdng bao cho ngudi su dung biio Ciio kiem tOiin.
Trach nhiem c i a KTV trong
\'icc thdng bao cho ca quan chic nang cd lidn quan.
Trach nhidm c i a KTV trong trudng hop rut khdi h(yp ddng kiem loan.
Phdn 3 - Phu luc
Trong ndi dung c i a phdn phu luc thi ngoai phu luc hien tai trinh bay vd "Nhung tinh hudng va sir kien liim tang rui ro do gian lan va sai sdt" thi theo quim diem cua tac gia nen bd sung mot phu luc hudng ddn rd vd viec phan loiii hanh vi gian lan va sai sdt vdi cac bidu hien cu the.
Hien tai VSA 240 cd ten ggi la
"Gian lan va sai sdt" theo quan didm c i a ridng tac gia thi ten ggi nay chua p h i hgp trong viec neu bat dugc tdm quan trgng va m i c do lien quan den trach nhiem c i a KTV trong qua trinh thuc hien kiem toan BCTC. Bdi le chung ta de dang nhan thdy, ndi dung c i a VSA 240 cung nhu ISA 240 ngoai cdc phdn gidi thieu chung, djnh nghia vd gian lan sai sdt thi chu yeu di vdo trinh bay cdc ndi dung quy dinh vd trach nhiem c i a KTV dd'i vdi vide phdt hidn hdnh vi gian lan. Chfnh vi vay, de dam bao CM VSA 240 gdn vdi vai trd va trach nhidm cua KTV hon theo tac gia ndn ddi tdn CM nay thanh "Trach nhidm c i a KTV dd'i vdi gian lan va sai sdt"
Ve viec phan loai hdnh vi gian lan trong CM VSA 240 theo tac gia ndn s i dung vide phan loai hanh vi gian lan dua trdn ca sd chu thd thuc hidn hanh vi dd dd bam sat khdi niem vd gian lan dua ra d phdn ddu
CM. Vi vily, nen plnin loiii gian hin thiinh 3 loiii: Giiin hui lien quiin ddn nha quiin ly, chu sd huu d(m vi daac kk'iii toiin (chu ydu la gian km tren BCTC, Iham o, iham nhung); Gian lAn Iicn quan clcii nhAn vicn (clui yen la bidn thi l;ii Siin); Gian lan Iicn (|Uiin ddn ben thu ba (chu y(:'ii lii h\(:n Ihu liii siin).
Vwc phan loiii nay nC'ii dU(;c quy dinh m(>l ciich cii IIK' trong lihan phu luc cua VSA 240 thi .sc lii can cu quan trong dc xac djnh ni()t each cu thd htm trach nhidm cuii nhung ngudi cd lien quan trong dan vj dugc kii^-m toan; trach nhii^Mii cua KTV, kiem U)an ddi vdi vi(:e ngan ngia, phiit hidn cac hiinh
\ i gian liin xay ra. Ddng then .se la can c i dc xac dinh khung che tai x i phat cu thd hem trong thdi gian ddn dd'i vdi cac ca nhan, dan vj dugc kidm toan vi pham va kc ca cac doanh nghidp kidm toan, KTV.
Trong djnh hudng hdi nhap vdi kinh td qud'c td, ta't ca cac djch vu ndi chung va djch vu kidm toan ddc lap ndi ridng cdn thidt phai thuc hien qua trinh tu hoan thien de tan dung triet de cac ca hdi, vugt qua cdc thach thic dat ra.
Dieu cdn thiet va quan trgng nha't trudc he't phai lam dd la tidp tuc hoan thien ca sd phap ly cho hoat ddng kidm toan ddc lap, dien hinh la hodn thidn ndi dung cua cac CMKT trong dd cd CMKT sd 240 la ndi dung cue ky quan trgng gdp phdn nang cao han nua vi thd va uy tfn cua nganh nghd trudc ky vgng va niem tin c i a xa hdi.D
Tdi lieu tham khdo
1. CMKT qudc te (ISA 1999. 2004.
2009)
2. CMKT Viet Nam sd240 han hanh theo qiiyei dinh 143/2001/QD-BTC ngay 21/12/2001
3. DH Kinh te TP.HCM. Kiem sodt npi bp, NXB Phuong Dong, ndm 2010
4. Ths.Dau Ngpc Chdu- TS.Nguy^n Viet Lpi, Gido trinh kiem todn, NXB Tdi chinh, ndm 2006.
P
hAn tfch doanh thu- chi phf trong cac DN du lich cd Ihd s i dung cdc chi tieu phAn tfch sau:Phan tich mifc do hoan thanh ke hoach tieu thu:
Trong DN du Ijch, san phdm tieu thu la dich vu luu tru, djch vu lu hanh hoiic djch vu khac (an udng, vui chai giiii trf,...). Gia ban ciil moi san phAm tidu thu se khac nhau tiy thu()c vao chdt lugng bu('mg phdng, didm ddn va chdt Imrng lour, chAi lugng djch vu. Vi vay, de danh gia m i c do hoan thiinh ke hoiich tieu thu thi cdn phai xem xet tr(in ca hai khi'a canh, m i c do hoan thanh kd hoach sd lU(mg djch vu tidu thu va doanh thu cung cdp djch vu.
Ve mdl sd lifang: sd lugng djch vu tieu thu trong DN du Ijch dugc do ludng bdng so nga\' khdch si dung djch \u phdng, djch vu lir hanh. sd lucrt khach s i dung cac djch vu khac cua DN. Phan tfch m i c do hoan thanh ke hoach tieu thu \ c mat sd lugng cho phep danh gia su nd luc cua DN Irong viec thu hit khach du Ijch, qua dd danh gia hieu qua cua chfnh sach tieu thu dang dugc dp dung tai DN. De phan tfch ndi dung nay cdn su dung Ciic chi tii:u sau:
M i c do hoan thanh ke hoach ngay phdng khach luu tri = Tdng sd ngay phdng khach luu tru thuc td/Tdng sd ngay phdng khach luu tri ke hoach X 100%. ^
Muc dd hoan thanh kd hoach ngay khach theo tour = Tdng sd ngay khach theo tour thuc te/ Tdng sd ngay khach theo tour kd hoach X 100%.
M i c dd hoan thanh kd hoach lugt khach s i dung dich vu khdc = Tdng lugt khach s i dung djch vu khac thuc td'/ Tdng lugt khdch s i dung dich vu khac theo ke hoach x"lOO%.
Trong do:
Tdng sd ngay phdng khach luu tru thuc te = X (Khach luu t r i i x sd ngay luu t r i c i a khach i).
. ^ j / / r/u -'JU'/odn V ''J/idm /odn Ao f/mna 3/20/2