NGHIEN CLAJ
Giai phap hoan thien cac yeu to co ban ciia he thong kiem soat noi bo trong cac doanh nghidp chuyen kinh doanh noi dung so ^^et Nam
Ho^gThuHign Ho&ng Thi Phuong Lan
Khoa Kl toan, Truong Dai hoc Kinh t^ - Ky thuat COng nghi6p
Kit qua kinh doanh tdt, b i o c i o tii ehinh ding Un cay va khi nang sinh ldi eao l i myc tidu hudng tdi efla bit efl dem vi kinh doanh nio. Dd'i voi doanh nghidp ehuyen kinh doanh ndi dung so (NDS) Viet Nam, mue Ueu niy lai eing quan trgng ban bdi dd l i dllu kidn c i n thilt d l doanh nghidp cd lhl thu hflt vdn tfl cac nha diu lu.
Trong qua trinh hogt ddng, cd nhilu nguydn nhan khie nhau din tdi c i e doanh nghidp ehuyin kinh doanh NDS Vidt Nam khdng dgt duge hieu q u i kinh doanh nhu mong mudn. Trong dd, sy kilm soit kem dd'i vdi chi phi, tii sin, vdn, chien lupe... Ii nhflng nguyen nhin. Vi viy, nghidn eiju hd thd'ng kilm soil ndi bd (KSNB) Ii rat quan trgng d l cac doanh nghi|p dua ra nhflng giii phip phu hgp nhim dat mue tidu.
1. Khai quat cac yeu to cua he thong i(iem seat npi bo trong doanh nghiep
O Viet Nam, chuan mye kilm loan vd dinh gii rfli ro va KSNB (VSA 400 trude diy) d i dua ra dinh nghia vl hd thong KSNB nhu sau: "Hd thdng KSNB duoe hidu la eae quy dinh va cac thfl tyc kilm soat do don vi dugc kiem toan xiy dyng va ap dung nhim b i o d i m eho don vi tuin thfl phap luat va e i c quy dinh, d l kilm tra, kilm soil, ngan ngfla va phil hi|n gian lin, sai sdt; d l lap BCTC tmng thyc vi hgp ly; nhim bio ve, quan ly v i sfl dyng ed hieu qua tai s i n cfla don vi".
Tuy nhien, chuan mye kilm toin Vidt Nam 315 hidn nay d i dua ra dinh nghia KSNB ehu khdng phai l i hd thdng KSNB (VSA 315 ban hinh kem theo Thdng tu 214/20I2/TT-BTC ngay 06/12/2012). Dinh nghia KSNB dupe quy dinh trong VSA 315 tuong ddng vdi dinh nghia KSNB theo ISA 315 vi COSO. VSA 315 eflng tilp cgn KSNB li q u i trinh va fheo hudng quin ly nii ro:
"KSNB l i quy trinh do Ban quin tri. Ban giim dde vi c i e c i nhin khac trong don vj thiet ke, thye hien vi duy tri de lao ra sy d i m bao hgp ly ve k h i nang dgt dugc myc tidu eua don vi trong vide d i m b i o dp tin cay efla BCTC, dam b i o hidu qua, hidu suit hoat dgng, tuin thu phip luat v i eae quy dinh cd lidn quan.
Thuit ngfl "kilm soit" dupe hiiu li bat efl khia cgnh n i o cfla mdt hoie nhilu thinh phin cfla KSNB".
Theo b i o c i o cfla COSO, KSNB- Khudn khd hgp nhit, KSNB gdm 5 yeu td': (1) Mdi trudng kilm soit: la nen ting y thfle, li van hda efla to chflc tic ddng ddn y thflc kilm soil cfla loan bd Ihanh vidn efla to ehfle, eic ylu Id' efla mdi trudng kilm soat gdm: Tinh chinh tryc vi gia tri dao due. Cam ket vl nang lye, Sy tham
7 6 KINH ri. CHAU A - THAI BiNH DutJNE (THANG S / Z D I 9)
gia efla ban quin tri vi fly ban kilm toin, Trilt ly va phong eieh diiu hinh cfla nha quin iy, Co ciu to chflc, Phin edng frieh nhiem vi quyen hgn, Chinh sieh vi thdng le vl nhan sy, (2) Giim sat, (3) Thdng tin vi tmyln thdng, (4) Dinh gii rui ro, (5) Hoat dpng kilm soit.
2. Jlanb gia thuc trang cac yen to cua he thong i(iem soat noi bo trdng,cac doanh nghiep chuyen i(inh doanh noi dung so Viet Nam
2.1. Nhung kit qua dat duoc
Kit q u i nghien eiju eho thiy tung ylu td ciu thinh KSNB Irong e i e DN ehuydn kinh doanh ndi dung so Vidt Nam ed tdn tai va cd hoat ddng khi xit tren phuong dien thill k l v i van hinh, tung ylu td eau thinh KSNB gdm mdi tardng kilm soit, hoat ddng kilm soit, thdng tin va tmyln thdng, dinh gii rui ro va giam sil ddu duge thilt k l d e i e doanh nghiep vi eac ydu td nay diu hoat dgng d l ho trg doanh nghiep trong vide dat duoe myc Udu.
2.2. Danh gia nhung ton tai c i n khac phuc Vl mdi Irudng kilm soil: Tinh tmng thyc va gii tri dgo dflc: Nhin ehung eic DN ehuySn kinh doanh NDS Viet Nam ehua xiy dung dupe van hda, quy lie iing xfl thit diy dfl va chua cd dao tgo cu lhl vl ehuin mue hinh vi dgo dflc eho nhin vidn; e i e hinh vi dgo dflc khdng duge vi pham eflng chua dugc quy dinh diy dfl eho tit e i e i e nhin vidn frong DN; c i e quy dinh vl b i o m i t thdng tin ehua duge quy dinh ehi tilt, c i e n h i quin iy cflng ehua thuang xuydn tmyln tii nhflng vi dy vl hinh vi tdt xiu ldi ngudi lao ddng cfla DN.
Trilt ly quin Iy va phong eich hogt ddng: ehua giup hp nhin thiy dugc nhflng khiu kidm soit quan trpng trong bp phSn, vi edng vide efla minh. Trong cie cupc hpp, vin de vl khic phye, sfla ehfla va hoin thi|n KSNB, bao eio vl KSNB it khi duge dd cap. Nhi quin ly eflng khdng dua ra cam kit phil tridn vi d i m bio hogt ddng KSNB hidu qua.
Chinh sich nhin su: IChdng phii tit e i eie DN Ihuc hidn dung cae quy dinh vl tuyin dung, dao tao, khen thudng, ky luit, d l bat, bd nhidm v i sa thai. Cie quy dinh vl nang Iyc cfla HDQT, BKS chua de cip nhilu din trinh dd, hiiu bill vl KSNB. Trong chinh saeh nhin sy cflng ehua quy dinh rd ngudi chiu tiich nhiem doi vdi KSNB, ehua quy dinh vl danh gii nang lye thdng qua nhflng ngudi eung cap dich vy thud ngoai.
Co eiu Id chue: BKS do dgi hdi ddng ed ddng bau chon nhung theo kit qua nghidn cflu hogt ddng eua BKS tiong thue t l chua phit huy hit vai tro va ehua thuc hi|n hdt chue nang nhidm vy eua minh, hoat ddng efla BKS van mang tinh hinh thflc Ii ehfl ydu. T6 ehfle va boat dgng cua cae tiiu ban true thugc HDQT ehua dugc quy dinh diy dfl vl cie ndi dung.
Vl thdng tin va tmyln thdng: Phin ldn eac DN chuyen kinh doanh NDS Vidt Nam khdng khuydn khich eie e i nhin eung cip thdng tin vl sai pham, nghi ngd sai pham; khdng edng khai day dfl eae kdnh thdng tin d l nhin vien vi e i c bdn lien quan eung eip thdng tin trdn v i frao ddi vl vin d l dao dflc; cae nhan vidn khdng ydn tam khi eung cap eac thdng Un dd. Sy fruyin thdng frong DN van chua b i o d i m n h i quan ly vi nhan vien n i m rd cie quy dinh, quy ehd v i cie quylt dinh efla DN. Cie thdng Un do k l toin eung eip chua cd sy phan tieh rd vl tinh hinh tai ehinh.
Vl giim sat: Phin ldn cie DN ehuydn kinh doanh NDS Vidt Nam ehua thye hidn, ehua quan tam va chua coi trgng ndi dung giim sit ddi vdi van de kilm soit vi rfli ro; giim sit vide dinh gii Igi rfli ro va dieu ehinh kilm soit eo phu hgp vdi nhung thay ddi mue tidu kinh doanh vi mdi trudng bdn ngoii efla DN, giim sit cie thfl lue vl viee nhan, xfl ly vi giii quylt eic khilu nai, e i c b i o eao sai phgm tu DN lien quan den cie vin d l ke toin, kiem soit, kilm toan.
VI dinh gii rfli ro: Trong eie nil ro dupe phin tieh khdng CO nii ro gian lin, eic khi ning gian lin inh hudng d i n viec dgt cie mue tieu nhu mit tii sin vi Uiam nhung khdng dupe d l e^p. Nhung nil ro inh hudng ddn doanh thu, lgi nhuin eua DN khdng dugc phin tich ky. Cac DN ehua khuyin khich nhin vien b i o e i o nhung rfli ro liem i n khiln bd phin, don vi khdng dat dupe mue tidu. Phin Idn DN ehua cd nhin vien cd trinh dd chuyen siu vl dinh gia nil ro trong DN chuyen kinh doanh NDS Vidt Nam.
Vl boat ddng kilm soit: Khdng phai bat efl DN chuydn kinh doanh NDS Vilt Nam niocflng quy dinh diy du eic boat ddng kilm soit eho lit c i eic boat ddng.
3. Cac piai phpp hoan thien cac yen to cu ban cua he thong k\m seat ndi bo trong cac doanh nghiep chuyen i(inh doaiih ngi dung so Viet Nam
a. Giii phip hoin thiln moi Irudng kilm soit Vl phong cieh efla nha quin ly:
Mdt li, nhin manh vi phd biln cho cap dudi eho nhan vidn d l hp thiy rd dupe vai trd cua KSNB ddi vdi sy phit trien cfla DN, giflp hp nhin thiy nhflng khau kilm soil quan trpng trong edng vide cfla minh.
Hai la, ydu ciu nhan vidn ti'eh eye chip hanh nghiem ehinh eie ehi thi quylt dinh cfla minh vi ngupc lai d l xuat y kiln vdi nha quin ly vl vide sua chua bd sung nhting hoat ddng kilm soit cho nhflng ehd edn ydu kem.
Ba li, cie cupc hpp hing quy lien quan d i n KSNB ein duoe td ehue, trong eie eude hpp niy nhflng vin d l lidn quan ddn KSNB dupe bao c i o d l ed thi theo ddi vi giim sat nhu sy lien bp cfla KSNB, su liln bd eua vide thue hien eic giii phip phdng ngua, kit qua cfla cude hpp duge b i o c i o cho HDQT.
Vl ehinh sieh nhin sy: cac giii phap nhu sau:
Mdt la, dd hgn e h i sai phgm khdng ndn d l eho mdt ngudi gifl mpt nhiem vu qui liu d bd phan n i o dd.
Doanh nghidp cin dd ra cie tidu ehi tuyin dyng rd ring vi duoe lhl hien trong quy ehe tuyin dung nhan sy tgi docinh nghidp.
Hai li. Id chflc thi hien cam kit thu hflt, phit tiiln vi duy tri nhflng e i nhan ed nang lye phu hpp vdi myc lieu.
Ba la, td ehue n i m gifl nhflng ngudi ehiu trieh nhidm ddi vdi nhiem vu kilm soit ndi bd nhim dgt cie myc tieu.
Vl tinh tmng thyc vi cie gia tri dgo due: Cie giii phip cu thi nhu sau:
Mdt la, ban hanh quy tic dgo dflc kinh doanh danh cho cie thanh vidn hdi ddng quin tri hoae cie quy dinh diy du trong cie quy che ndi bp lien quan d i n chuin mue hinh vi dgo due cfla cie thinh vien hpi ddng quin tri.
Hai la, quy tie dao dflc kinh doanh hay eie quy dinh vl dao due khdng chi duoc ban hinh cho eae thanh vidn efla hdi dong quan tri m i cdn eho ngudi quin ly, c i trudng bd phin, cie nhan vidn vi ehi nhinh efla doanh nghi|p.
Ba li, ban hinh hudng din "Lim nhflng viec dflng"
trong bd quy tie dgo dflc hoac quy dinh eflg doanh nghiep.
Bdn la, trong quy tic flng xfl hay nhung quy dinh ndi bd vl tinh tmng thye vi gii tri dao due cin ed sy hudng din rd rang vi diy du vl van dd nhan diln vi giii quylt eae miu thuin lgi ieh.
Nam li, quy tie flng xfl hoie eae quy dinh vl dgo diie ein bd sung thdm quy dinh vl gift bi mat Uidng tin, sy qugn frpng cfla thdng tin bi mat va xic dinh nhflng
77,
NGHIEN c u u
RESEARCH
thdng tin nhu the nio dugc xem li thdng Un bi mgt.
Vl CO ciu to ehfle: Cie giii phip cy thi nhu sau:
Mdt la, dd'i vdi nhflng DN tiiinh lip eic Uiu ban trye thude HDQT thi ein phii cd su danh gii dinh ky hang nim vl hieu qui boat ddng d l nang eao trieh nhidm va vgi trd eua cae tidu ban trong qua trinh giflp vide cho HDQT bing nhflng b i o eio dinh gii hogt dgng efla e i e Uiu ban ve nhflng ndi dung cu thi da thue hi|n dugc vi nhflng ndi dung ehua hoin thinh.
Hai li, ban hinh quy e h i vl td ehue vi hogt ddng cfla tiiu ban trye thude HDQT d l tiiu ban nhin thiy rd ehfle nSng, nhidm vy vi thye hifn tdt cac chflc nang, nhiem vu nay. Nhflng DN khdng ed eie tiiu ban m i giao cho lung thinh vidn HDQT phy trich tflng vin d l thi phii ed quy dinh bang van bin vd quyen hgn va trich nhidm cfla lung thinh vien d l gin trieh nhiem cfla mdi thinh vien vdi nhiem vy duge giao.
Ba li, d l BKS thyc hien lot quyin v i nhiem vu cua minh thi nhflng thinh vien BKS ed thd duge bd nhidm bdi hpi ddng quan tri eua DN ngoii hinh thue BKS dugc bd nhiem bdi dai hgi eo ddng. Nhflng thinh vidn BKS khdng duge li nhin vidn hay trudng phdng, ban efla DN. Ban hinh quy dinh npi bd quy dinh rd ehfle nang, nhiem efla BKS.
Bdn li, nhflng ndi dung ein xem xit vi cd giii phip phu hop khi dinh gii hing nam ve eo eiu td chflc la sy ehdng ehdo ve chue nang, nhidm vu gifla
nhidm efla bd phin thye hidn giim siL
Ba li, thye hien dinh gii dinh ky khi ed nhflng bio cio, phin inh efla ngudi dflng vl nhflng bit thudng lidn quan d i n chat lugng, Uln dd thuc hidn.
Bdn Ii, bg phin hay ban phy frieh giim sat phii bao gdm nhflng thanh vien co nang lye ehuyen mdn trong linh vye tai chinh doanh nghidp, quin ly thi cdng, phip luat vi lii ehinh kd loin.
Nim li, dinh ky giim sit lidu nhflng thinh phin can thilt cho mdt hd thd'ng kilm soit ndi bp hidu qui, tidt kidm ehi phi cd hoat dpng tdt khdng.
d. Giii phap hoin thien danh gia nil ro:
Mdt la, cin phai quan tam den dinh gii rfli ro bing vide bd tii nhin vidn ehuydn thyc hidn cdng vide phin Uch va dinh gia rfli ro d l tu vin eho nha quin ly thilt k l nhiing hoat ddng kilm soit phfl hgp.
Hai Ii, nhin dien, phin tieh nhilu loai rfli ro khic nhau inh hudng ddn kinh doanh.
Ba la, khuydn khieh nhan vidn trong tung bg phan thuc hien bao c i o nhflng rfli ro lilm i n khiln eho bg phin, don vi khdng dat duge mye Udu va dua ra giai phip d l han c h i rfli ro.
Bdn li, to ehfle ndn xem xet khi nang gian lan trong viec dinh gii nhflng rfli ro inh hudng ddn vide dat cie mye tidu, bao gdm mit tii sin vi tham nhflng.
Nam li, td chuc xic dinh va dinh gii nhflng thay eic phdng ban, bd phin, sy phin ly trieh nhiem ddi m i cd lhl anh hudng ding k l den KSNB trong dd khdng hpp ly vi sy thilu chfl ddng linh hogt d eie bd cd dinh gii rfli ro.
phin, phdng ban.
b. Giii phip hoin thidn he thdng thdng tin vi tmyln thdng
Mgt li, nhiing quy ehd, quy djnh ngi bd, quylt dinh
d. Giii phip hoan thidn hogt ddng kilm soit:
Cie giii phip nhu sau: (1) Bd sung thdm quy dinh ve quin ly chi phi giao khoin, bao gdm chi phi Uln luong nhin edng, vi ehi phi chung m i eie DN ehuyen cin phii dugc tmyln lai din eie bd phin ed lidn quan kinh doanh NDS Vidt Nam giao khoin cho don vi, bd d l cie nhan vien cd lhl n i m rd dugc eae quy dinh
lidn quan hoat ddng efla minh.
Hai la, tiidng Un do phdng k l toan eung eip cin ed phin ti'eh rd vl Unh binh tai chinh, kit qui kinh doanh.
Ba la, DN cin dua ra dia ehi lien he khi nhin vidn, trudng bd phgn, phdng bgn hgy nhflng ngudi quin Iy khae ed cau hdi ho^c mdi quan tam ddn quy tie ung xfl hay nhflng quy dinh vd dgo dflc, tinh tmng thye vi c i e vi phgm.
Bdn Ii, cin coi trgng vi|c thu thip vi cung e i p nhflng thdng tin bit thudng vl thdi Ult, khi hau vi thdng tin bat Ihudng vl dia ehil d noi dang thi cdng edng trinh. Kenh thdng tin eung e i p khi cap thidt cd thi la diln Uiogi trye tilp.
e. Giai phip hoin thidn giam sit:
Mpt la, trong e i c DN chuyen kinh doanh NDS Viet Nam, ITnh vuc can dupe giim sit gom: tii ehinh k l loan, sin xuat npi dung, phip ehd', diu tu vi giim sil tinh tuin thfl.
Hai la, xac dinh rd chflc ning, quyin han, trich
phin de thuc hien nhiem vy sin xuit dich vy, (2) Dua ra hudng din ey thi d l tinh toan cac phuong i n mua hay thud may mde thilt bi. (3) Quy dinh diy dfl hon eic hoat dgng kilm soit. (4) Gdp y sua ddi quy ehi ndi bd ein duoe thuc hien kip thdi.
Tai iieu tham i(hao
Bd Tai ehinh (2012), Thdng tu 214/2012/rr-BTC ngay6/I2/20I2vlhe thdng chuan myc kiem loan Viet Nam i p dyng ddi vdi doanh nghidp kilm toin, chi nhanh doanh nghiep kilm toin nude ngoii tai Vi^t Nam, kilm toin vien hinh nghi v i cie td ehfle, e i nhin ed liln quan trong qui trinh eung cap dieh vy kilm loan dpc lip.
Chow, C.V^. (1982), The demand for exlemal auditing: size, debt and ownership influences. The Accounting Review, Vol.57 No.2, pp.272-291
Collier, P. (2009), Fundamentals of Risk Management for Accountants and Managers, CIMA publishing
78 T 6 C H A U A • THAI I
