Ngliien nhi irai Id!
He thong kiem seat ndi bo tai doanli nghiep:
Sir can thiet va cac itfi ich
^ ^ T h s . I r a n Thi M o *
Hi$n nay, mdt h$ thing kiim soat n0i b0 vung m^nh dang la mgt nhu ciu blic thiit, mgt cdng cy toi uu di xac djnh sir an toan cua ngudn vin diu tw, xdc djnh hi$u qua diiu hanh cua Ban lanh d$o doanh nghiep.
Trong bai viit nay, tdc gid phdn tich sy cin thiit to chirc he thong kiim sodt ndi bd t?i cdc doanh nghidp Vi$t Nam.
TO" khda: H$ thing kiim soat ngi dft doanh nghidp.
Abstract:
) Currency, a strong internal control system is an urgent need, an optimal
\ tool to detemiine the safety of investment, determine the executive ef- fectiveness of the Executive Board as well as wilt be a timely opportu- i nity to catch up the performance of business. In this artide. the author t , focuses on analyzing the necessary of Internal control system in Viet-
; namese enterprises, and presents the nature of internal control systems . to see more cleariy the role Internal control system in Vietnamese enter-
prises today
I Key words: Internal control system. Enterprise.
1. Sy can thiet to chirc hf ' thSng kilm soit n$i b$ tai cic ' doanh nghifp Vift Nam
Trong bat ky td chiic ndo, dudi c nhin cua nha qudn Iy, cilng can cd hai hf thdng ch^y song song.
Thii nhat la hf thdng ddp iing yen cau kinh doanh, bao gdm cac phdng, ban chiic nang, cac cdng vifc cdn thiet de phyc vy cho nhu cau kinh doanh cua td chiic. Thir hai la hf thdng giam sdt ngan ngira rui ro, hd trg t6i da cho doanh nghifp (DN) d^t dupe muc tieu de ra - dd la hf thdng kilm sodt ngi bp (HTK- SNB). Bdi le, bdt ky cdng vifc ndo.
quy trinb nao thyc hifn d tren ciing diu ddi difn vdi nhimg nguy ca, sg CO, hay rui ro tiem tang ldm dnh hudng den khd ndng hoan thanh myc tieu cua cdng viec dd vd tuy
theo miie dp, anh budng den myc tieu chung va hifu qua kinh doanh cuoi cung cua DN.
DN bat budc cdn mdt bf thdng dugc thiet ke nham giam rui ro cho td chiic d ngudng chap nh$n dugc, dugc thiet lap tren ca sd cdc bien phdp, ehinh sdch, thii tyc, gid tri, chiic nang, thdm quyen ciia nhimg ngudi lien quan. Dd chinh la HTK- SNB - edng cy gidm sdt boat dpng dac luc cua mpi DN, gii^ DN nang cao nang luc, cai tien bieu qud boat dpng, ban che cdc riii ro vd hoan thanh cac myc tieu ciia dan vi.
DN xdy dung dugc HTKSNB hifu qud se ldm tang nilm tin ciia cd ddng vdo chat Iugng qudn Iy vd kha nang kiem sodt, gia tang gid tri
Midn.- 06/6/2020 Bien tap: 16/6/2020 Duyet ddng: 26/6/2020 DN. Tb\rc tien trdn tbi gidi cho thdy, cac cdng ty cd kilm toan npi bd tbi thudng kha nang gian ldn thdp vd hifu qud sdn xudt kinh doanh cao ban.
Vift Nam dang trong thai ky hpi nh?.p. Cdc DN diing tmdc nhieu ca hdi nhung ciing khdng it thdch thiic va khd khan. De img phd vdi xu hudng tang trudng nhanh, ddng thdi d l trien khai cac ke bo^cb kinh doanh chien luge, bo^t dpng ngdy cdng md rdng vd phuc tap, cac DN ddu tu ngudn lyc nhilu ban cbo HTKSNB.
2. Ban chat cua hf thong kiem sodt nQi b$
2.1 Cdc dinh nghia ve kiem sodt ngi bg
Theo Chudn muc Kiem todn Vift Nam sd 315, kiem sodt npi bp (KSNB) la quy trinb do Ban qudn tri. Ban Gidm ddc va cac ca nhan khac trong don vi diilt kl, thyc hifn vd duy tri de tao ra sg dam bao hpp Iy ve khd nang dat dugc myc tieu cua dan vi trong viec dam bao dp tin cdy cua bao cdo tai chinb (BCTC);
ddm bdo hifu qua, hifu suat bo^t dpng, tudn thii phdp luat va cac quy dinh cd Uen quan.
Theo Lu?t Kl todn 2015, KSNB la vifc thiet I|ip va td chiic thuc hifn trong npi bp don vi ke todn cac ca
* B9i hgc LSim nghidp Vi$t Nam
E ] ^(M^KetoanS-Kiemtodnsdthmg6/2020
Nghidn cilU traa fliil
che, chinh sach, quy trinh, quy dinh npi bd phd hpp vdi quy dinh cua phdp ludt nhdm bdo ddm phdng ngira, phdt hifn, xu Iy Mp thdi rid ro va dat duac ySu cdu de ra.
Theo Uy ban thupc Hdi ddng Quoc gia Hoa K^' v l chong gian ldn khi lap BCTC (COSO, 2012) thi KSNB la mdt qud trinh do ngudi qudn ly, hpi ddng qudn trj vd cdc nhan vi6n ciia dan vi chi phdi, dugc tbiSt lap d6 cung cap mpt s\r ddm bao bgp Iy nham thyc hifn myc tieu: (i) BCTC dang tin c^y; (ii) Cdc luEit If va quy dinh duge tuan thd; (iii) Ho^t dpng hiru hifu vd hifu qud.
Theo COSO 2013 thi KSNB Id mdt quy trinh dua ra bdi Ban quan tri cda DN, nha quan l;y vd cac nhdn su khde, dugc thiet ke de dua ra su dam bao cbo vifc dat dugc myc tieu ve boat ddng, bao cao va tuan thii.
2.2 Cdc yeu to ca bdn cdu thdnh HTKSNB
Trong Chuan muc Kiem toan Vift Nam sd 315, KSNB dugc chia thdnh 5 tbdnh phdn, nhdm eung edp mpt khudn khd giiip Idem todn vien xem xet cdc kbia c^nb khac nhau trong KSNB cua dan vi cd thi dnh hudng tdi cuOc kilm toan, bao gdm:
Mdi trudng kiem sodt, bao gdm cdc cbirc nang qudn tri va quan Iy, cdc quan diem, nhan tbiic va hanh dpng ciia Ban quan tri vd Ban giam ddc Ii8n quan din KSNB vd tdm quan trpng cCia KSNB ddi vdi boat dpng cua danvi-
Quy trinb ddnh gia nii ro eiia dan vi, bao gdm viec Ban gidm ddc xdc dinh cac nii ro kinh doanh cd lifn quan nhu till nao den vifc ldp vd trinb bdy BCTC theo khudn khd v l lip vd trinh bdy BCTC, ude tinh dp rui ro, danh gid kha nang xdy ra nii ro va quylt dinh cdc hanh ddng nhdm xii 1^, qudn tri rui ro vd kit qud thu dugc.
He thdng thdng tin lien quan din vifc lap vd trinb bdy BCTC, bao
gdm cac quy trinh kinh doanh cd lien quan va trao ddi thdng tin, vdi ede ndi dung sau:
- Cac nhdm giao dich trong hoat dgng cua dan vi cd tinh chdt quan trpng ddi vdi BCTC.
- Cdc thii tue dugc thuc hifn trong he thdng cdng nghf tbdng tin ho|ic tbu cdng, d l tao lap, ghi chdp, xii Iy, chinh sua cdc giao dfch, ghi nhgn vdo Sd Cdi vd ttinh bay BCTC.
- Cdc tai lifu ke todn lien quan, cdc thdng tin hd trg va cac khodn myc cu thi tr6n BCTC dugc dung de tao lap, ghi chep, xii Iy va bdo cdo giao dich, ke ca vifc chinh siia cac thdng tin khdng chinb xdc va each thlic dir lifu dugc phdn dnh vdo Sd Cai. Cdc tdi lieu ke todn ndy cd the dudi d&ng bdn giay bo^c bdn difn tu.
- Cdch thlic hf thdng tbdng tin tiep nhdn cdc sy kifn vd tinh budng cd tinh chdt quan trpng ddi vdi BCTC (khdng bao gdm cdc giao dich).
- Quy trinh lap va trinb bay BCTC cua dan vi, bao gom cd cac udc tinh ke todn vd thdng tin thuyet minh quan trpng.
- Cac kiem soat ddi vdi nhiing biit toan, ke cd biit toan ghi sd khdng tbdng dung d l ghi n h ^ cdc giao dich khdng thudng xuyen, cac giao dich bat thudng ho^c cac dilu chinb.
Cdc boat dpng kilm soat: Cdc boat dpng kilm sodt Id cdc chinb sdch vd thu tue nhdm ddm bdo rdng cdc chi d?o cua Ban Giam ddc dugc thuc hifn. Dii trong bf tbdng cdng nghf thdng tin hay thu cdng thi cac bo^t dfng kiem soat deu cd nhiing muc tieu da d p g vd dugc dp dyng d cac d p dp td chiic va chiic ndng khde nhau eiia dan vi. Vi dy ve cdc boat ddng kiem sodt cy the bao gdm cdc boat ddng kilm sodt lidn quan den:
(1) Phe duyft;
(2) Ddnh gid boat dpng;
(3) Xu Iy thdng tin;
(4) Cdc kiem sodt v|t chdt (khda an toan, ket sat, camera,...);
(5) Phan chia nhifm vy.
Bk bo^t dpng Idem sodt ed hifu qua, can cd nguyen tdc kilm soat.
Tbdng thudng, cd ba nguyen tac ca bdn sau:
- NguySn tac phdn edng phdn nhifm: Trdch nhifm dugc phdn chia cy the cbo nhieu bd ph^n va cho nhieu ngudi trong bd phdn.
- Nguygn tdc bdt kidm nhiem:
Quylt dinh sy cdch Iy thich hgp v l trdch nhifm trong cdc nghiep vy cd lien quan, nhdm ngdn ngira cdc sai pham va hanh vi I^m dyng quyen ban.
- Nguyen tdc uy quyln va phe chudn: Theo sy uy quyln cua cdc nhd qudn \f, cdc cap dudi dugc giao cho quylt djnh vd gidi quyet mgt sd cdng vifc trong mpt phgm vi nhdt dinh.
Giam sat cdc kiem sodt: Gidm sat cdc Idem soat la quy trinh ddnh gid hifu qud hoat ddng cua KSNB trong tung giai doan. Quy trinb nay bao gdm vifc ddnh gid tinh hifu qua ciia cdc kiem sodt mdt each Idp tiidi va tien bdnh cdc bien phdp khac phyc can thilt. Ban Gidm ddc thuc bifn vifc giam sdt cdc kilm sodt tbdng qua cdc boat dpng lien tuc, cac ddnh gid rieng bift ho^c kit bgp ca hai. Cac boat ddng giam sdt lien tyc thudng gan lien vdi cdc boat dpng lap di lap lai ciia mdt don vi vd bao gdm cdc boat dpng qudn Iy va giam sdt thudng xuydn.
Cdc boat dpng gidm sdt ciia Ban Gidm ddc cilng sii dyng nhiing tbdng tin thu tb|.p tu ben ngodi nhu cdc kbieu ngi ciia khach hdng vd cac y kien eiia ea quan quan Iy, cd the cbo thdy cdc vdn de bogc cac Iinh vyc can cdi thifn.
^chi^^todfi d'^i/m todnsdthd«g 6/2020 ^EM
Nghl6n cihi trao flii
2.3 M^c dich cua hf thong kiem sodt ngi bg
Hf tiidng KSNB dugc fliilt kl, thue hifn vd duy tri nhdm gidi quyet cdc nii ro kinh doanh da duge xac dinh, gay ra nguy co don vi khdng dat duge mdt trong cac muc tieu lien quan den:
(1) Dd tin cgy ciia quy trinh lap va trinh bay BCTC;
(2) Hifu qud vd hifu sudt boat dpng;
(3) Vifc tudn thii phap luat va cdc quy dinh bifn hdnh.
2.4. Cdc hgn che cua he thdng kiem sodt ngi bg:
Nhu vdy, thilt kl v|n hanh
;. -HTKSNB la mpt vdn dl DN cdn cd sy quan tam diing miic. De dat dugc [ hieu qud tdi uu eiia he thdng ndy, qua trinh xay dyng vd vgn bdnh cdn xem xet vdi quy md, ngudn lyc cua cdng ty nhung ciing phdi quan tam den cdc ban che cd hiiu eua hf tbdng ndy.
Thie nhdt, KSNB, dii hifu qud I din miic nao cilng cbi cd the cung I'cap cbo don vi mdt sy ddm bao bgp Jf de dat dugc mue tieu lap vd trinh tdy BCTC ciia don vi. Khd ndng dgt dugc myc tieu chiu dnh hudng bdi
^•nhirng ban che vdn cd ciia KSNB.
Cae hgn ehe ndy bao gdm vifc con ngudi cd thi cd sai lam khi dua ra quylt dinh va sy thdt bai eua KSNB ed the xay ra do sai sdt eua eon ngudi. Tuong ty, mpt kiem sodt ed tb£ hogt ddng khdng hifu qua, nhu thdng tin tbu thap phyc vy vifc KSNB khdng dugc sii dyng hgp ly do ngudi chiu trach nhifm rd sodt thdng tin nay khdng hieu ro myc dich ciia tbdng tin hoge khdng cd nbCmg hdnh dpng phii hgp.
Thir hai, cdc kiem soat cd the bi vd hifu hda do sir thdng ddng cua hai hay nhieu ngudi hoac hi Ban Gidm ddc khdng che.
Thir ba, khi thiet ke vd thyc hifn cac kiem sodt. Ban Gidm ddc cd the thyc hifn cac xet dodn ve phgm vi.
miic dp cac Idem sodt md Ban Gidm ddc lya chpn thue bifn va v l phgm vi, miic dp riii ro ma hp quyet dinh chdp nhan.
Thd tu, bf thdng nay thdng thudng thiet lap theo tinh binh, kinh nghifm va thuc trgng ciia qud kbit tii cdc thdi gian truoc dd va van hdnh cbo Mfn tgi, bdi the, neu cd cdc sy kifn mdi, ddt xudt,... thi khd nang ngan ngua nii ro cd the bi hgn che.
3. Lffi ich dii vdi DN khi cd mpt HTKSNB manh
La mdt he thdng vdi muc dich ngan ngira va giai quyet riii ro, bdi vgy, neu DN xdy dyng dupe mpt HTKSNB manh tiii Igi ich mang lgi cua hf thdng nay ddi vdi cdng ty Id khdng he nhd. Cd the ke den cdc Ipi ich cy the sau:
Mpt Id, HTKSNB manh se dam bdo tinh chinh xdc, dang tin cdy ciia sd lifu kl toan cimg cap, td dd, dam bao tinh chinb xac ciia bao cdo tdi chinb cung nhu cdc dii lieu phan tich hifu qua ho^t ddng va tinh hinh tai chinb ciia cdng ty. Cac quyet dinh quan trj dya tren dir lifu nay se cd dp chinh xdc cao.
Hai Id, bf tbdng ngan ngira nii ro trong edng ty hogt ddng hifu qua gdp phdn ldm gidm bdt nham Ian va gian Ign cd th6 xdy ra trong cdng ty, den tii nhdn vidn hoac ben thii 3 nhu bien thu tdi sdn, gid mao chiing tii, thdt thodt ngdn quy...
Ba Id, nhd hf thdng nay hogt ddng hifu qud, cdng ty se giam bdt dugc nii ro cdc quy dinh, thu tyc trong cdng ty khdng dugc chdp bdnh day dii vd trift de. Tu do, cdc nhd quan tri DN se quan ly van bdnh cdng ty tdt ban, gdp phdn ldm cbo hifu qud hogt ddng vd hieu nang qudn ly cao hon.
DN cdng mudn md rdng vd phdt triln thi su cdn thilt cua HTKSNB ddi vdi Ban qudn tri cang rd rft. Bdi quy md cdng ldn, chu DN cdng khd kiem soat, nii ro quan tq trong DN cang cao. DN xay dung dugc mpt
HTKSNB vung mgnh se Id mpt trong nhung nhdn td ddm bdo thuong hifu, gid tii cua DN tren tbi trudng, giup DN tilp cgn dugc nhilu ngudn Iuc, ca hpi phdt trien ngdy edng cao.
4. Cac v^n de DN gap phai khi khdng cd HTKSNB ho^c HTK- SNB khdng hieu qua
Nhin vao phan tich tren, cd the thay dugc cdc vdn de DN gap phdi khi khdng cd bode cd md khdng hifu qud ciia be tbdng KSNB.
Nhd qudn tri, chu DN khdng cd canh tay ddc Iuc tin cay gidm sat ngan ngiia nii ro... Tii dd, xu budng tu kiem sodt va tu dilu banh va ed gidm sdt hogt dpng trong cdng ty, hifu qud kinh doanh vd hifu ndng qudn ly khd cd the tdt, DN khd cd tbi thdnh cdng.
Khd nang xay ra nhdm lln vd gian Ign trong cdng ty, nguy co that thoat tai san, bien tbu cdng quy, cdu kit gian Ign trong va ngoai cdng ty cd ca hpi gia tang
Sd lieu ke todn cung cap dd tin cdy thdp, tinh trung thvc, khdch quan, chinh xac ciia bao cao tai chinh khdng duoc danh gid cao.
Nha quan tri khd cd thi dya vdo dir lieu ke todn tai chinh cung cdp de pban tich sii dyng cbo cdc quyet dinh cua minh
Cdc quy dinh, tbu tyc cdng ty de ra ciing cd khd nang khdng dugc tudn thii, hoac miic dp tudn thu khdng cao.
Mpt DN boat dpng trong mdi tnrdng phdt triln lien tyc, do vgy nii ro md DN phdi doi mgt se khdng ngung thay ddi. Vi vdy, vifc xay dyng mdt HTKSNB hiiu hieu Id ddi hdi tdt yen trong cdng tdc quan ly DN.D
Tdi li^u tham khdo
1. He thong Chudn muc Kiim lodn Viel Nam.
2. Lugt Ke lodn 2015.
U l l TapcM-T(etodii<&'^Kiwitodns6thdng6/2(W