Giai phap hoan thien
moi trutofng kiem soat tai Cong ty
Co phan Giay Lam Son Thanh Hoa
N G O Y I N T H | THANH*
Tom tat
Mdi trudng kiem sodt (MTKS) Id tap hap cdc tieu chudn, quy trinh vd cdu true ca sd nhdm tgo lap nen tdng cho viec trien khai hogt dgng kiem sodt ngi bg trong todn doanh nghiep. Cd the nhdn thdy, MTKS Id nhdn td thie't ye'u nham cung cdp mgt sU dam bdo tuang ddi ve khd ndng dgt duac muc tieu cua td chffc, giup cho doanh nghiep phdt trien mgt cdch ben vffng. Thdng qua dieu tra, khdo sdt 98 ngUdi (ke todn vien, thdnh vien cua Ban kiem sodt, nhdn vien cdc phdng/ban. Ban gidm ddc) dang ldm viec tgi Cdng ty Co phdn Gidy Lam San Thanh Hda (sau ddy ggi tdt Id Cdng ty), bdi vie't phdn tich cdc ye'u td thugc ve MTKS cua Cdng ty, tren ca sd do ddnh gid vd dua ra mgt sd gidi phdp nham gdp phdn hodn thien MTKS tgi Cdng ty, detffdd ndng cao chdt luang thie't lap vd van hdnh kiem sodt ngi bg cua Cong ty.
Tvt khoa: Cdng ty Co phdn Gidy Lam San Thanh Hda, MTKS, kiem sodt ngi bg
Summary
Control environment is a set of standards, processes, and basic structure that creates a foundation for the implementation of enterprise-wide intemal control. As can be seen, control environment is
an essential factor to provide a relative guarantee ofthe organization's ability to achieve its goals and develop sustainably. Through a survey to 98 people (who are accountants, members of the board of supervisors, departmental staffs, board of directors) who are working at Lam Son Thanh Hoa Paper Joint Stock Company, the article analyzes the components ofthe company's control environment. On that basis, some assessments and solutions are made to perfect the company's control environment so as to improve its quality of establishment and operation of intemal control.
Keywords: Lam Son Thanh Hoa Paper Joint Stock Company, control environment, intemal control GI61 THIEU
'-i
Hoan thien kiem soat ndi bp la mdt trong nhffng van de ed tinh cap thie't lien quan de'n sff phat trien ben vffng eiia mdt doanh nghiep. MTKS la mdt trong nam thanh phan eua kiem soat npi bd, ed vi tri, vai trd rat quan trpng. Tai Cdng ty, viee tao lap va trien khai cae ye'u to cua MTKS chffa thffc sif ed hieu qua. Vi vay, bai vie't tap trung xac dinh eac ye'u to eua MTKS ed tae ddng de'n viee thie't lap va van hanh kiem soat ndi bp tai Cdng ty.
CO SCf LY THUYET VA PHU'ONG PHAP NGHIEN CLfU
Cdsdly thuyet
Hien nay, ed rat nhieu quan die'm ve he thd'ng kiem soat npi bd. Tuy nhien, theo quan die'm ehung dffdc thffa nhan rdng rai nha't hien nay, thi he thd'ng kie'm soat npi bp la toan bd eac chinh sach, nhffng quy dinh.
cae thu tuc kiem soat, eac bffdc cdng viec do lanh dao ddn vi xay dffng va ap dung nham quan ly va dieu hanh boat ddng eiia ddn vi dat ke't qua.
He thdng kiem soat ndi bd nham vao 3 van de Idn, dd la: Tuan thii luat phap va quy dinh; Dam bao mue tieu ciia boat ddng (hieu qua boat ddng va hieu nang quan ly); Dam bao dp tin eay cua bao cao tai ehinh.
Theo Luat Ke'toan (nam 2015), "kiem soat ndi bd la viee thie't lap va td chffc thffe hien trong ndi bp ddn vi ke toan eac cd che', chinh sach, quy trinh, quy dinh npi bp phii hdp vdi quy dinh cua phap luat nham dam bao phdng ngffa, phat hien, xff ly kip thdi nii ro va dat dffdc yeu eau de ra".
Theo quan die'm eiia Committee of Sponsoring Organizations of the
* ThS., Trudng Dai hoc Hong Dffc I Email: [email protected] Ngdy nhan bdi: 02/10/2018; Ngdy phdn Men: 18/10/2018; Ngdy duyet ddng: 21/10/2018
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:- :JU'baoTreadway Commission (COSO) (2013), va nhan vien trong td ehffe. MTKS bao gdm cae ye'u to:
kiem soc; ndi bp bao gdm 5 ye'u td': gia tri dao dffc va tinh toan ven cua ban lanh dao va toan MTKS; Quy trinh danh gia rui ro; He bd nhan vien; triet ly va phong each quan ly; cam ke't ve thd'ng thdng tin va truyen thdng; Hoat nang life; trach nhiem eua ban quan tri; cd ca'u td chffc;
dong kiem soat; Giam sat kie'm soat. sff menh eua td ehffe. Trong cae ye'u td dd, tac gia nhan Theo do, cac boat ddng diln ra ludn phai manh, MTKS bi anh hffdng nhieu hdn bdi ed ca'u td ehffe difde kiem soat va cd sff kiem soat chat va md'i hen he trach nhiem giffa cae bd phan.
che de dam bao dp tin cay ve ke't qua Dffa vao cac ly thuye't ndi tren, tae gia eho rang, kiem soat eho nhffng dd'i tffdng quan tam, cd 05 ye'u td thudc ve MTKS tai Cdng ty, dd la: Tinh nha't la cae dd'i tffdng d ben ngoai. ehinh trffc va gia tri dao dffc; Triet ly quan ly va phong Cdn COSO (1992) eho rang, "MTKS each dieu hanh; Cam ket ve nang life cua Ban lanh dao la tap hdp cae tieu ehuan, quy trinh va va nhan vien; Cd eau td ehffe; Chinh sach nhan sff; Sff ca'u triic cd sd nham tao lap nen tang eho tham gia eiia Ban lanh dao cd anh hffdng de'n viee thie't viec trie'n khai boat ddng kie'm soat ndi lap va van hanh kiem soat ndi bd tai Cdng ty.
bo trong toan doanh nghiep". De' ed the' Phffdng phdp nghien edu
dinh hffdng eho doanh nghiep chien Iffde Nghien effu da tie'n hanh khao sat 98 ngffdi (ke'toan phat trien ben vffng, giup doanh nghiep vien, thanh vien cua Ban kie'm soat, nhan vien cae kiem soat dffdc rui ro, nang eao hieu qua phdng ban. Ban giam dd'c) dang lam viec tai Cdng ty kinh doanh va kha nang canh tranh, thi ve thffe trang MTKS, nhff: thdng tin ehung eiia Cdng trong doanh nghiep dd, cae ye'u td' eiia ty, MTKS, quy trinh danh gia riii ro, he thd'ng thdng MTKS nen dffde xay dffng va van hanh tin va truyen thdng, ehinh sach va thii tue kie'm soat, mot each phii hdp, ed hieu qua. giam sat kie'm soat... Thdi gian thffe hien khao sat tff
Ben canh dd, M. Ramos (2004) da thang 02-05/2018. Sdphieu phat ra la 112 phie'u, thu phan tieh de'n hieu qua boat ddng trong ve va xff ly lam sach chay dff lieu la 98 phie'u. Ngoai mot ddn vi chiu sff ehi phd'i eua cac thanh ra, nghien effu edn dffa tren dff heu thff cap tff viee tdng phan trong he thd'ng kie'm soat ndi bd va hdp, phan tich cae tai Ueu, nhff: giao trinh, bai giang, mdi ye'u to nay kem thi deu anh hffdng eac edng trinh nghien effu, so lieu eiia Tong cue Thue', de'n hoat ddng eiia doanh nghiep. Ke't qua bao cao tinh hinh boat ddng hang nam eiia Cdng ty...
cho thay, trong 5 nhan td (MTKS, danh ve van de MTKS, kie'm soat ndi bd.
gia rui ro, eac hoat ddng kiem soat, thdng
tin va truyen thdng, giam sat), thi nhan KET QUA NGHIEN CLfU toMTKS cd anh hffdng ldn nha't de'n tinh
hiiu hieu eua he thd'ng kie'm soat ndi bd. Mot Id, Tinh chinh trffc vd gid tri dao ddc
no anh hffdng den y thffe kie'm soat trong Ke't qua nghien effu eho tha'y, Cdng ty khdng quy doanh nghiep va la nen tang cho eac thanh dinh bang van ban cac hffdng din eu the' rd rang eac khai phan edn lai trong he thd'ng kie'm soat ndi niem, quy tae ve gia tri dao dffc, ma truyen dat cam ke't bo. Tae gia cung khang dinh, MTKS td't se viec tuan thii cac gia tri dao diic thdng qua cae boat ddng CO ich eho ca quan ly va kiem toan vien. hang ngay eiing vdi cac quyet dinh rninh chffng qua sff MTKS cd ca'u tnic lan rdng, anh hffdng tffdng tac vdi khaeh hang, nha cung cap ben ngoai. Cdng de'n nhieu boat ddng kinh doanh. MTKS ty da dffa ra sff menh: "lay khaeh hang la trung tam va bao gdm eac yeu to: (1) Ye'u td liem chinh lay thi trffdng de dinh hffdng phat trie'n. Cdng ty cam ke't va gia tri dao dffc; (2) Ye'u td triet ly va dem lai sff hai long eao nha't cho khaeh hang dd'i vdi tffng phong eich dieu hanh; (3) Ye'u td cam san pham eua Cdng ty". Cdng ty khdng td chffc dinh ky ket ve nang life eua td ehffe; (4) Ye'u td cac budi thao luan ehinh thffc de danh gia ve eac ehinh van hda doanh nghiep; (5) Ye'u td ve chat sach hien tai ed hen quan de'n tinh toan vpn, gia tri dao Iffdng cua hdi ddng va uy ban kie'm toan. dffc va xae nhan tff nhan vien mffe dp hie'u bie't eua hp Trong cae ydu td dd thi, ye'u td dao dffc va ve cae quy tae nay. Xet ve dai ban, ne'u Cdng ty khdng phong each dieu hanh la quan trpng nha't. ed mdt quy trinh danh gia viee tuan thii cae gia tri dao Cdn Hevesi G. (2005) thi khang dinh, dffc, thi se khdng dam bao dffdc tinh binh dang va se anh MTKS la nhan toed anh hffdng manh nha't, hffdng de'n sif phat trie'n eua Cdng ty.
lan rdng den boat ddng va eac quy dinh Hai la, Triet ly qudn ly vd phong each dieu hdnh trong td ehffe, eung cap nen tang eho he Theo ke't qua khao sat, cd 75,3% sd ngffdi dffde hdi thd'ng kiem soat ndi bd tdng the. Khi dd, cho bie't, trong khi thffe hien cae boat ddng vdi khach neu MTKS khdng tich effe, thi he thd'ng hang, vdi nha eung cap, nha phan phd'i, nhan vien Ban td'ng the cua Idem soat ndi bd se khdng dat quan ly ciia Cdng ty da nhan manh tam quan trpng ciia hieu qua nhff mong mud'n. Theo tae gia, edng tae kie'm soat va quan ly nham giam^ thie'u rui ro.
MTKS la nen tang van hda eua td ehffe Tai Cdng ty da thie't lap eac quy trinh kie'm soat, nhff:
dffdc thanh lap va duy tri bdi ban quan ly kie'm soat quy trinh mua hang thanh toan, kie'm soat
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CUA CONG TY CO PHAN GIAY LAM SdN THANH HOA
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Nguon: Cong ty Cd phSn Qiay Lan^ Sdn Thanh Hoa
quy trinh ban bang thu tien, kie'm soat cha't Iffdng, kiem soat ehi phi san xua't, kie'm soat d nhiSm... Cdng tae kie'm soat eiing da cho tha'y, sff nd life eiia nha quan ly trong viec xay dffng kie'm soat ndi bd tai ddn vi nham mue tieu giam thieu rui ro. Dac biet la 100%
dd'i tffdng khao sat eho bie't, Cdng ty da xay dffng mpt quy ehe boat ddng va quy ehe' tai ehinh rat rd rang, ed sff ehi dao de'n tffng bd phan chffc nang, tffng nhan vien tuan thu cae quy ehe' nay. Viee van dung td't quy ehe' tai ehinh giup Cdng ty sff dung ngudn life mdt each td't nha't, tang cffdng hieu qua tai ehinh.
Ba Id, Cam ket ve ndng lite eua Ban ldnh dgo vd nhdn vien
Slf cam ke't va ddng life eua nhan vien anh hffdng trffc tie'p de'n qua trinh boat ddng va thifc hien chie'n Iffdc eua doanh nghiep. Nhan vien cam ke't trong edng viee se giup doanh nghiep dat dffde muc tieu nhanh hdn, tao sff chuyen nghiep, hinh thanh van hda va thffdng hieu eho doanh nghiep. Cdn lanh dao ed vai trd vd eiing quan trpng trong viec tao dffng sff cam ke't va ddng life eho nhan vien. Theo dd, nhffng doanh nghiep thanh edng la nhffng doanh nghiep bie't dat diing ngffdi vao dung vi tri ma hp ed the phat huy mang lai nang sua't lam viee eao hdn. Theo ket qua khao sat, 100% tra ldi, Cdng ty khdng xay difng ban md ta edng viec eho tffng bd phan, tffng ca nhan tffdng ffng vdi tffng vi tri cdng viee mdt each cu the, rd rang, ma chii ye'u thdng qua giao tie'p hang ngay de phan anh cdng viee can lam trffc tiep.
Bdn Id, Cdedu td chffc
So do cho tha'y, Cdng ty hien nay dffde td chffc theo md hinh trffc tuye'n ehffe nang, md hinh nay eung la phii hdp dd'i vdi nhffng doanh nghiep cd quy md tffdng dd'i ldn. Trong cd eau td ehffe ed Ban kie'm soat, nhffng vin edn chdng eheo giffa eac nhiem vu, giffa cae bd phan khdng dam bao sff doe lap tffdng dd'i. Mdt thffe te la trinh dp eiia dpi ngii nhan vien edn nhieu ye'u kem, do dae thii phan ldn lao ddng phd thdng, y thffe lao ddng edn tha'p lam cho so Iffdng lao ddng khdng dn dinh. Xua't hien tinh trang thffa lao ddng d khd'i gian tie'p va thie'u lao ddng d khd'i trffc tie'p.
Tai Cdng ty da thanh lap Ban kiem soat vdi so Iffdng la 3 thanh vien va phan nao boat ddng ciia Ban kiem soat cung da phat huy dffdc hieu qua trong edng tae kie'm tra, kie'm soat. Nhffng nhin chung, boat ddng Ban kie'm soat cdn mang nang tinh hinh thffe bdi tam ly ea ne', trong eung mdt ddn vi ed bd phan thffc hien eung ed bd phan kiem tra thupe ehinh ddn vi dd. Vi vay, boat ddng cua Ban
kie'm soat nhieu khi khdng diln ra thffdng xuyen va mpt phan eung do boat ddng san xua't tai Cdng ty kha phffc tap, nen nang life tnnh dp eiia kie'm soat vien eung chffa du de dap ffng yeu cau edng viee mdt each td'i ffu. Ngoai ra, Cdng ty khdng cd td ehffe bd phan kie'm toan ndi bp, ma toan bd boat ddng kiem tra, giam sat la do kiem soat vien thupe Ban kiem soat thifc hien.
Ndm la, Chinh sdch nhdn sff
Theo ke't qua dieu tra, 100% tra ldi, Cdng ty eua hp ed ban hanh eac van ban lien quan de'n nhan sff, nhffng khdng day du. Chi ed quy ehe ve tuyen dung, khen thffdng, ky luat, edn cae ehinh sach ve de bat, dao tao, khuye'n khieh phat huy nang Iffe, gia tri dao dffc cua ngffdi lao ddng cdn thie'u va chffa hdp ly. Day eung la mpt han ehe' dang lffu y, bdi viee chffa xay difng day du he thd'ng van ban trong boat ddng quan ly nhan sff cung la nguyen nhan lam tang rui ro trong boat ddng va giam di tinh hffu hieu cua kiem soat ndi bd. Tai Cdng ty eung khdng td chffc rieng bd phan nhan sff, ma dffdc ghep chung vdi phdng hanh ehinh tdng hdp. Dieu nay eung lam giam di tinh hieu qua eua edng viee do tinh chat kiem nhiem.
Sdu Id, Sff tham gia eua Ban ldnh dgo Ban lanh dao trong Cdng ty chiu trach nhiem quan ly va dieu hanh td chffc tap trung vao nhffng van de nhff tam nhin dinh hffdng, lanh dao, dieu hanh cae ye'u to thudc ve mdi trffdng td ehffe. Ban lanh dao ddng vai trd quan trpng trong viee xay difng chien Iffde nham dat muc tieu cho td chffc. Theo ke't qua, cd 100% dd'i tffdng dffdc khao sat cho bie't tai Cdng ty, chffc nang, nhiem vu cua Ban lanh dao dffde quy dinh rd rang bang van ban.
Ngoai eac ye'u to da ke' tren, thi MTKS tai Cdng ty edn chiu sff tae ddng eua mdt so eac ye'u to ben ngoai, nhff: ehinh sach eua Nha nffdc ve phat trien doanh nghiep;
ed ehe, ehinh sach cua UBND tinh Thanh Hda; phap luat eiia Nha nffdc; mdi trffdng phap ly; dieu kien phat trien kinh te xa hdi... Cae ye'u to nay khdng thupe quyen kie'm soat cua Cdng ty, nhffng ed tae ddng rat ldn de'n thai dp va quye't dinh cua cac nha quan ly trong viec van hanh he thd'ng idem soat ndi bd.
KET^ LUAN KHUYEN NGHI
VA MOT SO
Ke't qua nghien cffu eho tha'y, cd 05 nhan to: Tinh ehinh trffc va gia tri dao
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JSoiniBoe va Dir baodffc; Tn ly q^^§^^ j ^ y^ phong each dieu hanh; Phan tich cdng viee; Cd ca'u td chffc; Chinh sach nhan sff; Sff tham gia cua Ban lanh dao anh hffdng den viee thie't lap va van hanh kie'm soat ndi bd tai Cong ty. Vi vay, de nang eao chat Iffdng viec thie't lap va van hanh kie'm soat ndi bp tai Cdng ty, can thffc hien ed hieu qua mot sd van de, nhff sau:
Mgt Id, ve tinh chinh trUc vd gid tri dqo dffc. Cdng ty can xay dffng va ban hanh bd quy tac dao dffc va ffng xff ap dung eho toan the nhan vien trong Cong ty tff cap lanh dao cho de'n tffng ca nhan. Trong qua trinh thffe hien cong viec hang ngay, nha quan ly phai la tam gffdng td't de cap dffdi hpc tap.
Doi vdi nhffng nhan vien thrfc hien td't cac quy ehuan ve dao dffc can tuyen difdng mdt each kip thdi. Cdn dd'i vdi nhffng nhan vien gian lan, khdng trung thffe anh hffdng de'n ldi Ieh eua Cdng ty, thi can ed cac hinh thffc ky luat nghiem.
Hai la, ve triet ly qudn ly vd phong cdch dieu hdnh. Cdng ty can tie'p tue thffe hien td't quy ehe'boat ddng va quy ehe'tai chinh rd rang, ed sff chi dao de'n tffng bd phan ehffe nang, tffng nhan vien tuan thii cac quy ehe nay, tff dd giup Cdng ty sff dung ngudn life mdt each td't nha't, tang cffdng hieu qua tai ehinh.
Ba Id, cam ke't ve ndng luc cua Ban lanh dgo vd nhdn vien. Theo dd, tao ra mdi trffdng gan ke't, tao dieu kien thu hut nhan tai se dem de'n niem tin, sff hai long cua nhan vien vao Ban lanh dao, sff tff hao eiia nhan vien dd'i vdi Cdng ty. Cdng ty nen thffc hien phan tieh edng viee, dieu nay se tang tinh hffu hieu eua kiem soat ndi bd. Trffdc he't. Ban lanh dao phai coi phan tieh edng viee la mdt edng tae quan trpng, can ffu tien ve nhan Iffe eung nhff eac ehinh sach quan tri ngudn nhan
Iffc. Qua trinh tie'n hanh phan tieh edng viee can dffde tie'n hanh qua 02 bffdc nhff sau:
Bffdc 1: Giai doan chuan hi. Giai doan nay can xae dinh mue tieu va lap ke' hoaeh phan tieh edng viee, nhff: xac dinh mue dich, xae dinh nhffng tai lieu can thu thap, phffdng phap thu thap thdng tin, Iffa chpn cdng viec can phan tieh, thanh lap nhdm phan tieh.
Bffdc 2: tie'n hanh phan tieh edng viee, gdm: Phan tich md ta cdng viec; Phan tieh tieu ehuan vdi ngffdi thffc hien cdng viec; Phan tieh tieu chuan hoan thanh edng viee; Phan anh ke't qua ciia phan tieh edng viec.
Bdn la, ve ca cdu to chffc. Cdng ty hien nay dang td ehffe theo md hinh trffc tuye'n la tffdng ddi phu hdp bdi de tie't kiem chi phi, thi cae phdng, ban ehffe nang trong Cdng ty van ed the' kiem nhiem nhieu nhiem vu, nhff:
hanh ehinh nhan sff, tai chinh ke' toan. Tuy nhien, viee danh gia rui ro nen phan eho mdt bd phan chiu trach nhiem, nhff: bd phan kiem soat chat Iffdng, bd phan ke' toan. Vai trd eua trffdng eac bd phan nen dffdc phan dinh rd de ban che' mau thuan giffa cae phdng/
ban. Dong thdi, phai ban hanh day dii van ban quy dinh ehinh thffc trach nhiem, quyen ban, nghia vu, md'i quan he hdp tac giffa cae phdng/ban va nhan vien.
Ndm Id, ve chinh sdch nhdn sU. Cdng ty can ban hanh eac van ban mdt each day dii hdn lien quan de'n nhan sif, eu the' nhff: ban hanh them cac chinh sach ve de bat, dao tao, khuye'n khieh phat huy nang Iffe, gia tri dao dffc cua ngffdi lao ddng. Dong thdi, Cdng ty eung can td chffc rieng bd phan nhan sii, khdng ghep ehung vdi phdng hanh chinh td'ng hdp, nham nang eao tinh hieu qua eiia cdng viee.
Sdu la, ve sutham gia cua Ban ldnh dgo. Trong Cdng ty, vai trd eua Ban lanh dao la he't sffc quan trpng, la linh hdn eiia Cdng ty. Hp la ngffdi dinh hffdng, ehi dao Cdng ty trong thi trffdng canh tranh ngay cang khde liet.
Vi vay, trffdc he't phai nang eao trinh dp ehuyen mdn eua Ban lanh dao. Ben canh dd, can tang cffdng sff ddng thuan giffa cae thanh vien trong Ban lanh dao thdng qua cac tiep xue hang ngay, cac eupc hpp thffdng xuyen de tim dffde tieng ndi ehung trong qua trinh trien khai edng viee. Ban lanh dao phai la tam gffdng eho cac nhan vien trong Cdng ty, hieu bie't can ke thffe te, tang cffdng sff tin tffdng cua nhan vien dd'i vdi lanh dao.G
T A I LIEU THAM KHAO
1. Qud'c hpi (2015). Ludt Ketodn, sd88/2015/QH13, ngay 20/11/2015
2. Cdng ty Co phan Giay Lam Sdn Thanh Hda (2016-2017). Bdo cdo tinh hinh hogt dgng cua Cdng ty cdc ndm 2016-2017
3. Alan G. Hevesi (2005). Internal Control Standards in New York States Government, access to www.osc.ny.us/audit/eontrol/Standards.ht, 2009june6
4. COSO (1992). COSO Inteernal Control - Intergrated Framework
5. COSO (2013). Inteernal Control - Intergrated Framework Executive Summary, access to www.eoso.org 6. Hevesi, G. (2005). Internal Control Standards in New York States Government, access to http://www.ose.ny.us/audit/eontrol/standards.htm2009june6
7. Ramos, M. (2004). Evaluate the Control Environment: Documentation Is Only a Start, Now it's All About Asking Question, Journal of Accouting, Vol 197
Eco 'm^ ind Forecast Review
