TAIC •KANIANG-IJilllfM
HOAN THIEN HE THONG KIEM SOAT NQI B O QUY TRINH CHO VAY KHACH HANG CA NHAN
T^I NGAN HANG THlJCfNG MAI CO PHAN SAI GON THlTCfNG TIN
- CHI NHANH DONG NAI
• N G U Y I N THI BACH TUYET - N G 6 UYEN THU
T 6 M TXT:
Ki^m sofit nOi bO 1^ nin tdng vk d6ng vai tr6 quan trong trong ba't ky boat dOng n^o da cic ngSn h^ng thifdng mai. Tuy nhi€n, c^c hoat ddng kj^m soSt n6i bd tai cdc ng§n h^ng, cu th^ \k NgSn hiing Sacombank - chi nhdnh D6ng Nai cdn han ch^, chim cu th^, chSt che v^ khd nSng ki^m sodt rGi ro c6n chua cao.
Mifc dich ci^a d l tki nghidn cti\i nh^m Iam sdng td va ddnh gid thifc trarng cua hi thong kiem sodt Q$i bp d^i vdi hoat d$ng cho vay khdch hang cd nhSn tai Ngan hing Sacombank - chi nhdnh D6ng Nai. TCf d6, tdc gid phdn dch cdc ifu - nhifcfc di^m de tim ra nguyen nhdn dSn d^n nhffng hgin chd', ding th5i di xud't m^it sd' gidi phdp, ki^n nghi nhim hodn thidn hi thd'ng kilm sodt n$i bO tai Ngdn hdng ndy.
Tilf kh6a: Hi thd'ng ki^m sodt nOi bo, ngdn hdng thifdng mai, khdch hdng cd nhdn.
1. D$t vd'n d l
Ho^t dOng cho vay khdch hdng cd nhdn cua m^t ngfin hdng (NH) ludn t i n tai nhieu nli ro.
Nguyen nhdn Id do NH chtfa thifc sif xem trong ho^t dOng kilm sodt noi bd, cho ndn chifa phdt hi^n vd khdng co bidn phdp d l giai quyet triet
<Jl nhffng rui ro dd. Vi v|iy, NH can thie't lap,
•Mnh gid, phdn dch mdt hi thong kiem sodt npi t>P trong hoait ddng cho vay khdch hang cd nhan.
Til do, difa ra cdc giai phap gdp phan hodn thien va nang cao chlft lifdng hoat dpng kiem sodt ndi bp. ban che nhffng ton tha't, riii ro nhSm dat difdc cdc muc tieu cua ngdn hang.
2. Giai qoy^t van d l 2.1. Gidi thifu
Ngdn hang Thifdng mai co phin Sdi Gdn Thifdng Tin (Sacombank) chi nhdnh Dong Nai Id mpt ngdn hang bdn le hien dai vd da ndng bao gIm
S o i l - T h a n g 5/2020 333
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cdc nghidp vu huy dpng vdn, cho vay tru\ en thdTng
^ a cdc ho^t dpng tin dung khdc.
Kiem sodt ndi bd la nln tdng vd cd \ai trd quan trpng trong bat ky boat ddng ndo cua cdc ngdn hang thifdng mai. Chung dtfdc thi^t kd nhSm gidm thilu cdc sai sdt, khuyd'n khich hoat ddng cd hidu qud, ngdn chdn gian Ian d l dai difdc sif tudn thu cua cdc chinh sdch vd quy tdnh. Vipc thifc ht^n kilm sodt quy trinh cho vay khdch hdng cd nhfin cung Id mdt trong nhffng nhidm vu cd ban vd trpng yd'u cda hd thdng kilm sodt npi bd-
2.2. Quy trinh kiim sodt
Tic gid da difa vao hd thong cd sd 1;? ludn ve kilm sodt ndi bd trdn nln tdng cua bdo cdo COSO 2013 vd kit qud khdo sdt S kid'n tai Ngdn hang Sacombank - chi nhdnh Ddng Nai ldm cdn ctf d l ddnh gid nhffng ylu t^, phdn tich thifc trang vl hoat ddng kilm sodt ndi bd- Cu thi, difa vdo 5 yd'u id cd bdn nhif sau:
Mdi trudng kiem sodt
Tdc gid da phdn tich cdc yd'u td' vl: Tinh chinh tn/c vd gid tri dao dffc; Ddm bdo ve ndng li/c; Hdi ddng Qudn tri vk Uy ban Kiem todn; Chinh sdch nhdn su; Trilt ly qudn \S vk phong cdch lanh dao;
Cd ca'u t l chffc; Phdn dinh vl quyen ban vd trdch nhidm. Tff dd, nhdm ddnh gid dtfdc nhffng tfu, nhtfpc dilm v l mdi trtfdng kilm sodt cua hoat ddng kilm sodt npi bd quy trinh cho vay khdch hdng cd nhdn tai NH. Qua do cho thlTy, NH da c6 mdi trtfdng kiem sodt tdt vd ddng nhd't, ludn de cao vai trd ciia cdng tdc kiem sodt giup nang cao hieu qud trong viec kiem sodt quy trtnh cho vay khdch hanged nhan.
Ddnh gid rui ro
Tdc gid da dtfa vdo cd che" thiet lap de nhan didn rui ro ciia boat ddng cho vay khdch hang cd nhdn tai NH. Sau dd. nhdn dang va phan tich d l ddnh gid vd dd'i phd nii ro Idm dnh htfdng den cdc hoat ddng vd muc tidu cua NH.
Ngdn hdng da phdng trdnh cdc riii ro ve cho vay bSng cdch d l cao ehft lirpng cua khodn vay hdn Id vice md rdng thi phSn cho vay. dieu ndy
3 3 4 S<f 11 - Thdng 5/2020
gdp phin hodn thidn quy trtnh c'lo ^J)" ''hdch hang cd nhan mdt cdch t6t nhat. Tuy nhidn, NH vSn chtfa nh§n darng diitfc nhffng rui ro CM i h l do khdng dtfdc dtf bdo trtfdc ho$c nSi ro xdy ra bCt ngd ldm dnh htfdng dl'n ho^t d r n j . lio vay khdch hdng cd nhan cung nhff cdc muc tidu ci3a NH.
Hogt dQng kiem sodt
Qua vide phdn tich va ddnh gia tdc gid dd cho thfi'y. Ban gidm ddc ludn theo sdt tinh hlnh ho^t ddng cho vay khdch hdng cd nhdn cOa NH. Ngfin hdng Sacombank - chi nhdnh Ding Nai da thtfc hi^n quy trtnh kiem sodt ho^t dpng cho vay khdch hang cd nhdn mdt cdch chdt che, cdc nhfin vidn tin dung vd kilm sodt vidn thtfc hidn dilng cdc quy dinh, htfdng ddn ttf khfiu cho vay dl'n khfiu thu nd nh^m ban che" cdc rdi ro trong quy trtnh nghidp VI}. Bdn canh dd, vide kiem sodt cdc quy trtnh v§n cdn chffa sdt sao ldm dnh hffdng de'n khd ndng thu hdi v^n cua NH.
Quy trinh cho vay khdch hdng cd nhfin tai Ngdn hdng Sacombank - chi nhdnh Ddng Nai gdm 7 bffdc nhtf sau: (Sd dd)
Quy trinh kiem sodt boat ddng cho vay khdch hdng cd nhdn sd dffdc thtfc hidn theo nhtf quy trinh cho vay tai ngdn hdng Sacombank, bao gdm 3 giai doan nhtf sau:
Giai dogn trudc khi gidi ngdn: Kiim tra hd sd do khdch hang l§p vd g^i cho ngSn hdng; Kilm sodt quy trinh thim dinh khodn vay; Kiem sodt ve quy trinh phd duydt khodn vay.
Giai dogn gidi ngdn: Kiem sodt vidn chii ^ dd'n cdc thdng tin dam bdo chinh xac, diing mlu quy dinh, day dQ ndi dung ve: Sd" tiln gidi ngfin, lai khodn vay, thdi ban cho vay. lai sud't cho vay, kiem sodt chrfng ttf hach todn cua khodn vay, cdn bd tin dung qudn If khodn vay ndy.
Giai dogn sau khi gidi ngdn: Kicm .sodt vidn cin thffc hidn kiem tra ve muc dich stf dung von vay; Kilm sodt vide thu nd vd xd ly nhffng phdt sinh; Thanh 1^ hdp ddng d l xem xdt, ddnh gid khdch hdng. Neu trong tnfdng hifp khdch '•
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pham hpp ddng hay cd' tinh gian ldn, Itfa ddo can difa ra bidn phdp xtf IJ kip thdi.
Qua quy trinh kiem sodt hoat ddng cho vay khdch hdng cd nhfin, ngfin hdng se phdt hien va
<ldnh gid dffpc cdc riii ro tiln an xdy ra d hidn tai vi cd hfdng lai. Ddng thdi, giiip NH trdnh drfdc nhffng sai sdt trong cdc nghidp vu cho vay, nd vay, lai vay vd cdc khodn chi phi phdt sinh ciia hoat ddng cho vay khdch hdng cd nhan.
Thdng tin vd truyen thdng
Dtfa vdo nhffng phdn tich va ddnh gid, tdc gid da tim hilu vd cho thd'y vide trao ddi thdng tin trong ndi bd tai ngan hdng ludn dtfdc kip thdi vd chinh xdc Idm cho hd th^ng thdng tin vd truyen Ihdng hoat ddng cd hipu qud.
Gidm sdt
Tic gia dd cho tha'y. Ban gidm ddc da gidm sdt, xem xet cdc hoat ddng ciia NH va cdc phdng ban mpt cdch cd hieu qud. Tuy nhidn, vide ra sodt, kilm tra chrfng tff ciia nhdn vidn cdn han che', can phai cd cdc bidn phdp khdc phuc d l vi^c gidm sdt trd ndn chat che hdn.
2.3. Gidi phdp hodn thi^n kiim sodt ndi H guy trinh cho vay khdch hang cd nhdn
Cic gidi phdp nhdm nfing cao ch^t Itfdng mdi trtfdng kiem sodt: Ngdn hdng cin xdy dtfng hi thong phat trien, hoan thi^n hdn d^i vdi bd phdn kiem sodt ndi bd. Boi dtfdng vd nfing cao kil^n thffc cdn bd, nhan vidn tin dung; Bdo ddm vide thlm dinh, xdt duydt hd sd cua khdch hdng; Phdn cdng h^p 1;^ vd kilm tra chdo giffa cdc nhdn stf.
Hoan thidn vd thdnh Idp bd mdy t l chffc tin dung thdnh hai bd ph§n ridng bidt Id bd ph|in cho vay vd bd ph|n tham djnh khdch hdng.
Cdc gidi phdp nh^m nang cao ch^t Iffdng ddnh gid riii ro: Thffdng xuyen thtfc hi?n vide ddnh gid, kiem sodt riii ro trong quy trinh cho vay khdch hdng cd nhdn. Hdp ddng tin dung cin dly dti, rd rdng, tudn thii cdc quy dinh hidn hdnh vl quy trinh cho vay; cin chu trpng vao cdc dSiu hi$u cdnh bdo nii ro trong quy trinh kiem sodt cda ho?t ddng cho vay.
Ban gidm ddc, Ban lanh dao cin cd vdn bdn chi dao de diiu chinh va bd sung, ddng thdi xff ly cdc tnfdng hdp khdng tufin th6, sal sdt l^p di Idp lai.
Cdc gidi phdp nham nang cao ch^t Iffdng boat ddng kiem sodt: Tdng ctfdng cdng tdc kilm tra, giam sdt, nang cao ky luat trong qud trinh diiu hanh d l ngdn chan cdc mi ro phdt sinh. Bd phan kilm soat ndi bp phai ddc lap, minh bach, ro rang. Chii trpng cdc cdng tac, xay dtfng hd thdng danh gid, theo ddi cdc khoan nd xd^u phdt sinh.
Cdc cdn bd, nhdn vidn cin thtfdng xuydn trao doi kie'n thrfc, kinh n ^ i e m , thtfdng xuyen theo ddi, kilm sodt qud trtnh stf dung vay cua khdch hdng sau khi giai ngan. Sff dung cac bidn phdp ky thudt de chuyin giao cdc rui ro va da dang hod trong boat ddng cho vay khdch hang cd nhfin.
Sd 11 - Thang 5/2020 3 3 5
TAP Hi d K Time
Cdc gidi phdp nhim ndng cao chit ltfdng thdng tin vd truyin ihdng: Khai thdc, xa\ dtfng vd phdt triln he ihd^ng cdng nghd Ihdng tin \a truyin thdng; Diu ttf vao cdc phin mem, cdc chtfdng trinh, rfng dung; Bdo cdo ho trd trong cdng lie kilm tra, gidm sdt hd thdng kilm scat ndi bd; Tdng ctfdng cdng ldc gidm sdt ttf xa. Xay dtfng kdnh truyen thdng bdn ngodi de ddp ffng dtfdc cdc ydu clu, gidi ddp thic mic, mong mudn vd ling nghe phdn hdi cila khach hdng, ttf dd xem xdt, thay ddi vd hodn thidn cdc nghidp vu, quy trtnh d l ldm hdi ldng khdch.
Cdc gidi phdp nhim nang cao chfi't Iffdng gidm sdt: Thffdng xuydn kilm tra, ddnh gid lai cdc tdi sdn ddm bdo d l ban chd riii ro vd cd bidn phdp thich ffng kjp thdi. Tdng ctfdng gidm sdt thtfdng xuydn vd gidm sdt dinh kJ quy trinh kilm sodt ndi bd quy trtnh cho vay nhim dtfa ra y kid'n, ddnh gid dOc Idp. khdch quan d l phdt hi?n kip thdi cdc sai sdt, khidm khuyet, d l ra cdc bi$n phdp khic phuc. Kilm tra, rd sodt cdc chrfng tff, sd sdch so vdi thffc tdvd vdi cdc sdli^u tren mdy tfnh nhdm phdt hi^n vd ngdn chdn kip thdi cdc sai sdt cung nhtf gian ISn. Bdo cdo kip thdi ddi vdi cdc trtfdng hdp gian l|n, nghi ngd gian ISn, khdng chfi'p hdnh. vi pham cdc quy dinh cua ngfin hdng cung nhff ciia phdp lu§t.
Hodn thidn quy trinh cho vay khdch hdng cd nhfin: Cin cd thdm bd phdn thlm dinh cac khodn vay d l ddnh gid chinh xdc va quydt dinh cd cho vay hay khdng. Ddnh gid rui ro theo ttfng
nhdm vay, lo^i vay d l vide iK n^ ^'"'' '^^^^
chinh xdc, ttf dd quy trtnh kilm ^oai dtfdc thtfc hidn nhanh chdng hdn. Thdng tin cua khdch hdng vd tfi't cd cdc hd sd phai b.io ddm chinh xdc, d l y da chi Udt, trdnh sai s6i d l hi^u qud trong vide khai thdc thdng tin khdch hang. Cdc nghidp vu phdi xem xdt, phe duydt ddng din trdnh sai sdt, gian ldn.
3. Kd't lu$n
D I nang cao chfi't Iffdng va h?n chd mrfc thip nhdt nii ro trong boat ddng cho vay khdch hdng cd nhfin, mdt trong nhffng gidi phdp quan trpng ma NgSn hdng Sacombank - chi nhdnh Bdng Nai quan tfim va thtfc hi$n Id nfing cao chdt ltfdng kilm sodt ndi bd boat dpng cho vay.
Thdi gian vffa qua, cdng tdc k i l m tra, kilm sodt ndi bd tai NH ndy da d^t nhilu kdt qud nhdl djnh. Bdn cgnh dd, vfin cdn t i n tai mdt sd han chd, sai sdt cin sffa chffa vd hodn thien.
Nghidn cffu da dffa vdo cd sd IJ lu§n vl h | thd'ng KSNB trdn nln tdng ciia bdo cdo COSO 2013, ttf dd lam sdng td va di sdu hdn d l phSn tfch thu'c trang hoat ddng cho vay khdch hdng cd nhfin. Qua dd, tdc gid dtfa ra mdt sd nh§n xdt, ddnh gid cdc tfu - nhtfdc dilm, ddng thdi tlm ra nguydn nhdn nhim dtfa ra cdc gidi phdp vd kiln nghj gidp nang cao chfi't Itfdng hoat dpng cho vay khdch hdng cd nhan, kiem sodt dff^c cdc ngudn Ii^c vd hodn thidn hd thdng kilm sodt ndi bp phii hdp vdi muc tidu, chidn Itfdc vd dinh htfdng cua ngfin hang •
TAI Li^V THAM KEiAO:
1. Chuan muc kilm tofin Vi?t Nam VSA 315 (2012). Thdng tus^2}4/20l2/TT'BTC ban hanh h^ ilu'/ni' chudn mifc kiem todn Viet Nam dp dtfng doi vdi doanh nghidp kiim todn, chi nhdnh doanh nghidp Idem todn nudc ngodi U/ii Vifl Nanu kiem todn vien hanh nghi vd cdc id chJtc. cd nhdn cd Uin quan trong qud trinh cung c^p ^j^-fj y^
kiim lodn dgc Idp.
2. Bp Tii chinh UOI 2). Thfing ius^2I4/20l2/TT-BTC Ban hdnh /i| th^ng chudn muc kiim loan . „-i Sam. dUdc ban hdnh ngd> 06 thdng 12n2m2012.
336 S6 11 - Thang 5/2020
TAiniM-KAlllAN-lAlMfM
Ngiy nh«n U i : 17/4/2020
Ngiy phin bi$n dinh gii v i sita chila: 27/4/2020 Ngiy chi'p nhin ding bii: 7/S/2020
Thtngtin t i c g i i :
1. TS. NGUYEN THI B/^CH TUYET 2. N G 6 UYfiN THU
Khoa Tii chi'nh Ki toin - B^i hgc Lac H6ng
PERFECTING THE INTERNAL
CONTROL SYSTEM FOR LENDING TO BNDFVIDUAL CUSTOMERS ACTIVrnES AT SACOMBANK BANK
- DONG NAI PROVINCE'S BRANCH
• Ph.D NGUYEN THI BACH TUYET
• NGO UYEN THU Faculty of Accounting a n d Finance,
Lac Hong University ABSTRACT:
Internal control is a fundamental system and it plays a key role in any activities of commercial banks. However, the intemai control activities at banks, especially Saigon Thuong Tin Commercial Joint Stock Bank (Sacombank) - Dong Nai Province's Branch are not effective, resulting to higher risks. This research is to clarify and assess the current state of the internal control system for lending to individual customers acdvities at Sacombank - Dong Nai Province's Branch. This research also analyzes the strengths and the weaknesses, finds the causes of the limitations, and proposes a number of soludons and recommendations to enhance the efficiency of the intemai control system of Sacombank Bank - Dong Nai Province's Branch.
Keywords: Intemai control system, commercial banks, individual customers.
Scf 11-Thdng5/2020 337
