Nghien ciiru trao ddi
HE THONG KIEM SOAT NOI B O -
• • •
Chia khoa vang cua (\uar\ tri doanh nghiep hiau (\ua
K
iem sodl ndi bd(KSNB) la mdl cbdc ndng eua quan ly, trong pham vi mdt don vi, KSNB la viec tu kiem tra vd gidm sdt mpi boiil dpng trong Id'l ed cdc khdu eua qud trinh qudn ly nhdm dam bao cdc hoiit ddng phu hpp vdi phdp luat; diit dupe ede ke boiicb, muc lieu da dd ra vc'ri hicu qua kinh te cao nhdi; bdo dam an loan tai san, lai lieu, su lin edy eda bdo edo tdi chinh; phdng ngda that thoai, lang phi; cung ciip thdng tin chinh xdc, lin edy, kip tht:^ cho vice ra cdc quyei dinh kinh doanh. Diiy cung cbinb la nhdng muc lieu co bdn cua cdng tdc qudn tri doanh nghiep (DN).
He tht'ing kiem sodl ndi bp (HTKSNB) gdm cac thanh phdn:
Mdi trudng kidm soat; be thdng kd lodn; ddnh gid rdi ro; hoiit dpng kidm sodl (cae thd tuc kidm sodl); gidm sat ddc liip (kidm loan nt)i bd). Trong cdc thanh phdn cua HTKSNB, mdi trucmg kiem soat la thanh phan quan trpng nhiii cd y nghia quyei dinh den hieu qua eua HTKSNB; ndu mdi Irudng kidm sodl niji bd yeu, thieu Ihi cbdc chdn HTKSNB se khdng hieu qud, kd ca cdc thanh phdn cim lai boat ddng td't.
Moi trtrdng kiem soat
Mdi irutmg kidm sodl bao gdm ede ndi dung co bdn: Quan didm. each ibde dieu hanh eua
S Ths. DUDNG DiNH NGOC*
lanh diio, cdng tdc ke'hoiich: tinh trung thuc vd gid tri diio ddc; co cdu td chuc bp mdy; be thdng chinh sdch, quy che, quy trinh, thd tuc kidm sodl; chinh sdch vd nhdn su phan anh quan didm loan dien cua ngudi qudn ly cd'p cao nhat, ngudi lanh diio, chd sd huu cua mpt don vi ve van de kiem sodl va su quan Irpng eda nd ddi vdi dan vi dd.
Quan didm, cdch ihdc dieu himh cua lanh dao, cdng lac kd hoach: Thue cbdi cua mdl HTKS hicu qua niim Irong quan diem vd cdch thde dieu hanh eua ngutn qudn ly. Ndu nbu ngutti qudn ly cao nhiii coi kiem sodl Id quan Irpng \'d ibdng qua boi.il dpng eua minh cung ciip nhdng mcJnb Icinb rd rang cho ede nbdn vien ve su quan irpng cua kidm sodl ihi nhdng ihiinh vien khac Irong id ehdc se nhan ihdc dupe dieu dd \'a .se ddp liii bdng vice ludn theo mdt cdch can Ihiin 1ITKS da dupe ibidt liip. Mat khde ncu nhu nhung Ibdnh vien cua td ehdc bieu id dupe rdng kidm sodl khdng phdi Id viin dd quan trpng ddi vdi ngudi qudn ly ciip cao nhdi va hp khdng nbdn dupe su bd tip trong cdng vice kidm soat id phia ngUtri lanh dao ihi hau nbu cbdc chdn muc lieu kidm sodl eua ngutn qudn ly se khdng Ihd dai duoc mdl each buu hicu.
Mdt khia ciinh khde eua cdch thde dieu hanh la cdng tac kd hoiicb. He thdng kd hoach trong dan vi thutmg bao gdm: ke hoach san xuiit, kinh doanh; ke' hoiich tieu thu; kd boiieh khai thde, ebdm sde kbdeh bdng; ke' hoiieh cung dng nguyen vat lieu; ke hoach dau tu; ke' hoiicb tai chinh;
kdboiich gia thanh... Kdhoiich la muc lieu de phiin diiu. Id edn cu dd ra cdc quyei dinh qudn ly, danh gia kei qua cdng vice vd quan Irpng la ciin ed kiem sodl ede hoal dpng cua don vi, nhu kiem sodl ihuc hien kd hoiich doanh ihu, kiem soal chi phi ihue le ihco doanh Ihu ihuc hien. He ibdng ke hoach duoc xdy dung li)i ibe hien each thde dieu hanh khoa bpc eda ngudi qudn ly DN.
Tinh trung thue vd gid tri diio due: Tinh Irung Ihuc va gid tri dao due la kdt qud eua ehudn muc ve dao ddc vd cdch cu xd trong mdl dtm vi va vice hp duoc truyen dat thdng lin vd liing cuimg vice ihuc bien nhu ihe nao. Chdng bao gdm nhung boiil ddng lam gutmg eua ngucji quan ly dd lam gidm vd xod bd nhung ddng CO va su cam dd ma ed ibe khidn cho cae nbdn vien se khdng irung ihue. phi phdp, hoiic cd nhung hanh ddng phi dao due.
Chung Cling bao gdm gid Iri IruvcMi dill ihdiii; lin cua iiiiu don
•Cong ty TNHH Kiem loan APEC .'/d/i i/d ./il' /(((Il .'/ddn Jl (:>
Nghien cuTu trao doi
vi va ehuan muc cu xd vdi nhdn vien ihdng qua vice thiei liip cdc chi'nh sdch, dieu le quan ly v.v...
Ngudi lanh diio guong mdu cd banh vi cu xu liem chinh, ehuan muc trong vice ra cdc quyet dinh quan ly va cu xd vdi nhan vien la ciin ed quan trpng dd ibidl lap ndn nep vd van hda cua DN.
Co cau Id ehdc bd may, be thdng cbinb sdch quy chd, quy trinh, thu tuc kidm soal: Ngudi quan ly cd ndng luc, quan tdm vd coi trpng cdng tdc kidm sodl the hien trudc hei d viec thidl lap HTKS thich bi;p bao gdm td cbdc bd may, co che hoiit ddng eda HTKS: cbinb sdch, quy che, quy trinh, thu luc kidm sodl.
Co cau Id cbdc bp mdy: Co cau td cbdc eda mdt dan vi dutre hidu nbu Id mdl he ihdng Irdeh nhiem vd quydn luc dang Ion lai.
Mt)t CO cau td chuc tot phdi xdc dinh rd, ddy du ehdc ndng nhiem vu eda cdc bp pbdn trong he thdng, mdi quan he phti'i hop vd su phdn chia quyen luc vd trdch nhiem rd rang. Ddi vdi cdng vice kidm sodl, phai xdc dinh id nhiem vu, quydn ban kidm soal eda ede cap kiem sodl trong dan vi nbu nhiem vu, quyen biin cua phdng ke hoach, phdng ke lodn vd lanh diio dan vi trong vice kidm sodl qud trinh mua vat tu nguyen lieu vd xud'l vat tu, nguyen lieu cho san xud't, kinh doanh.
Co chd hoat ddng kiem sodl:
bao gdm he ibc'ing cdc quy che, quy trinh, ibd luc kidm sodl thd bien quan didm cua ngudi quan ly vd kidm soal. He ihiing quy chd, quy liinh, ihu luc kidm soat ve lai chinh. kd loan trong dtm vi Ibudng bao gdm: quy che tdi
chinh quy dinh viec huy ddng, sd dung vdn. quy dinh vd dinh mdc chi lieu, vd trich lap, su dung cdc quy...; quy che quan ly, mua sdm, su dung tai san; quy trinh lap, ludn ehuydn vd xdt duyet chdng tu kd todn; quy chd md la yeu cdu trinh dp va niJi dung cdng viec eua lung vi tri trong CO ed'u id ehdc bd may kidm soat. He thdng nay la can cd dd hudng ddn thuc hien, ddng thdi Id edn ed phdp ly dd thue hien kiem sodl hoat ddng cua DN. Ndu thieu he thd'ng quy chd, quy trinh neu tren chdng td lanh diio don vi ehua thue su quan tdm de'n cdng tac qudn ly vd khdng cd can cd de kidm soat boiil ddng, hicu qud boat ddng kidm soat se riit biin che.
Chinh sdch ve ngudn nbdn luc va qua trinh thue bien: Khia canh quan trpng nhiil eua kidm soal ndi bd Id nbdn su. Ne'u nhung nbdn vien ed ndng luc vd trung thuc, nhdng ndi dung kidm sodl khde ed ihd khdng cd, nhung nhung bdo edo idi cbinb lin edy van cd ibd diil dupe kdt qua. Nhung nhdn vien trung thuc va lam vice hicu qua ed thd lam vice d Irinh dij cao thiim chi khi ehi cd riit il ndi dung kidm sodl hd Irp cho hp. Ngay cd khi cd nhidu npi dung kidm sodl hd Irp ma nhung nhdn vien khdng irung thuc vd khdng cd ndng lire thi hp vdn ed the Idng tdng va Idm gidm hicu luc cua HTKS.
Mat khac, cho dd nhdn vien cd thd ed ndng luc vd trung thuc ihi hp ehdc chdn vdn cd nhung khuydl didm mang linh ban ndng. Vl du nbu hp cd ibd trd nen budn chdn hoiic khdng bai Idng. ede mdi quan be nbdn su
cd the lam gian doiin boiit ddng cua bp, bode muc lieu cua bp cd thd bi thay ddi. Do vdy, dieu rdi quan trpng la DN phai xdy dung dupe chinh sach thich btrp, thda ddng vd ddnh gid, dao tiio, thdng chuc va ddi dai nhdn su dd cd dupe nhung nbdn vien cd ndng luc, ddng tin edy trong viec tao nen su kidm soat ed bieu qua.
Danh gia rul ro
Ddnh gia rdi ro la mdt trong nhung ndi dung quan trpng eua quan ly. Thdng thudng trong cac boat ddng cua dan vi cd mdt sd cdng vice riit it khd ndng xay ra sai pham, nhung dd'i vdi mpt sd cdng vice khac, khd ndng xay ra that Ibodl, lang phi bode sai pbiim la rd'l Idn. Mat khde, vi yeu cau hicu qua eua HTKS, DN khdng thd tap trung d mdc cao ede ngudn lire dd kidm sodl tdi ed ede khdu hoiil ddng cua don vi ma thudng chi tap trung ngudn luc, nbdn luc dd kidm soat chal che nhdng khdu trpng yeu cd nhidu kha ndng xdy ra sai pbiim. Dd thue hien td't each thirc dd, ngudi quan ly phai danh gia rdi ro, bao gdm rdi ro tidm tdng va rdi ro kidm sodl. Danh gid riii ro tidm tang la ddnh gia kha ndng xay ra sai sdt, gian lan ndm ngay trong ddc didm hoiit dpng san xud't kinh doanh cua don vi, nbu dd'i vdi don vi xdy dung, thi kha nang that ibodl vat ur, nguyen vat lieu la Idn ban nhiing don vi chd bidn ed ddng liinb, do cdc boat ddng cua dem vi xay dung phai thuc hien ben ngoai khudn vien cua DN. Ddnh giii rui ro kiem soat la danh gid tinh biciu qua, hicu luc cua HTKS dc phdt bien ra nhung khdu kiem sodl thieu va yeu khdng the kidm
l i J .7d/i r/ii •//(' /f'dii .'/ddn •! >(Xi!)
Nghien cuTu t r a o doi
soat cd bieu qud cdc hoiil ddng, dd lang cudng nbdn lire, vat luc vdo cac didm xung ydu cua hi; thdng, tao nen su vdng cbdc cua HTKS.
Nhu vdy, vice thudng xuyen ddnh gid rui 10 kiem sodl se gidp ngudi qudn ly dua ra dupe cac giai phdp kip thdi, hicu qua dieu cbinb, cung cd HTKSNB cua don vi mdt each ihich bap.
Hoat dong kiem soat (thu tuc kiem soat)
Mdi trudng kiem sodl td't la didu kien edn, quan trpng dd boat ddng kidm soat ed hicu qud. Tuy nhien, dd boiit ddng kidm soat cd hicu qua, hicu luc thuc sir thi dieu kien dd la DN phai thidl lap vd thuc hien nghiem tdc cac thu tuc kiem sodl.
Ba nguyen tdc ea ban trong thidl lap cac thu tue kiem soat la:
- Su phdn chia viec Irdng giu lai sdn tdeb khdi vice ibue bien cdng tdc ke' todn. Ly do khdng cho phdp mdl ngudi lam cdng vice trdng coi tai san liim thai hoae thudng xuyen dupe lam cdng tdc kd todn vd lai san la dd biio vc cho cdng ly chdng liii su tham d. Khi mpt ngudi thue bien ed hai chuc ndng, se cd mdt rui ro riit Idn dd la vice xd ly lai san ngudi dd quan ly cho lpi ich cd nhan va dieu chinh nhung bdo cao dd lam gidm bdt trdch nhiem ca nhdn. Vi du mdt ngutri lam hai vice thu quy va ke' todn thanh todn, hoae cdng mdt ngudi 1dm thd kho kiem ke toan cae tdi khoan vd kho.
- Vice phdn chia quydn lire quan ly lach kbdi mua sdm, ndm giu tai san ed lien quan: Quyen luc trong quan ly va mua sdm, ndm giu tai san cd lien quan bdi cung miJt ngudi cd Ihd lam timg vice tham d Irong td cbdc. Vi du
nhu mdt ngudi lam kd loan thanh loan kiem them cbdc ndng mua hang boa; lanh dao dan vi la ngudi duyet cbi ddng tht^i true tidp mua sdm tai san.
- Phdn chia quyen luc va trdch nhiem trong quan ly va cae boiil ddng: Hoat ddng kidm soat chi cd thd thuc hien dupe tdi khi trdch nhiem, quyen lue trong qudn ly phai dupe xdc dinh rd rdng cho tdng bd pbdn, cd nhdn cd lien quan, bao gdm ca viec uy quydn.
Vice phdn chia trdch nhiem vd quydn lire rd rang, se bao dam boiit ddng kidm sodl dupe thuc hien thdng sudt, khdng bi chdng cheo, bd sdt; gdn dupe trdch nhiem ed nbdn vdi ke't qua, hicu qua eda hoiit dpng kiem soat.
Ben canh vice thidl lap thu tue kiem sodl theo cdc nguyen tdc neu tren, viec thuc bien tc"ii cac thu luc kiem sodl la yeu id quan trpng dd dat duoc cdc muc lieu kidm soat. Cdc thd tuc kiem sodl Irong don vi chd ydu bao gdm:
Kidm tra, phe duyct ede tai lieu, ehung Id kd loan; kiem tra linh cbinb xdc eda cdc sd lieu linh todn; kidm tra sd lieu giua bdo edo tai cbinb, sd kd lodn tdng hpp va sd kd todn chi tidt; kiem tra, so sdnh, phe duyct cdc sd lieu, tai lieu; so sdnh, ddi chieu kdt qua kidm ke thuc td vdi sd lieu tren sd kd loan; Pbdn lich, so sdnh giua so lieu thuc td vdi du todn, ke hoiicb; gidi ban vice tidp can true tie'p vdi cac tai san va cae tai lieu kdlodn...
He thong ke toan
He thdng ke todn la mdt thanh phdn quan trpng cua HTKSNB.
Thuc hien tdi cdc chd dp ke loan (chd dp chdng td kd loan, sd ke lodn, bach todn kd lodn vd bdo edo tdi chinh). thi lir ihdn nhdng
boiit dpng nay ddng thdi la boat ddng kidm soat eda kd todn.
Mdl Irong nhitng ni)i dung quan Irong kiem sodl cua ketoan Id kiem tra tdi lieu, chirng tir ke todn: Kidm tra linh rd rang, trung thue, ddy dd eda cdc cbi lieu, cdc yeu Id ghi chep uen chdng id ke lodn; kidm tra linh hop phdp cua nghiep vu kinh id, lai chinh phdl sinh da ghi tren chdng td ke loan, ddi chieu chdng td ke'toan vdi cdc tai lieu khac cd lien quan; kidm tra linh chinh xdc eda sd lieu, thdng tin tren ehung tu kd loan.
Ngoai ra, mdt sd khia ciinh khac eda kidm sodt ke todn dd la kiem sodl ve vat chat, nbu kidm ke vat tu, nguyen vat lieu, kidm ke tai san, gidm sat viec nhap, xual kho nguyen vdi lieu... Kd todn thuc bien tdi trdch nhiem kidm tra, kidm sodl hd so tai lieu ke todn vd kiem sodl vat chiii la boat ddng kidm soat thuc su bdu hicu.
He ihdng Idi khodn ke lodn, hao edo Idi chinh: \lc thdng tai khoan kd todn duoc sd dung hpp ly Id mdl bien phdp kidm soal quan trpng, nguyen tdc edn dd'i giua ngudn vdn vd lai san vd nhung thdng tin tren bao edo tai cbinb la ydu td quan trpng eda kidm sodt, so dd ke' lodn riit ed ich trong vice chdng lai nhung sai sdl trong biicb todn; bdo cao lai chinh cung cap cho lanh diio dan vi nhdng thdng tin ea bdn cho vice ra cdc quydt dinh quan ly va nhdng ngudi khde sd dung bdo edo tai chinh.
Kiem toan noi bo
Loai cudi cung eda qud trinh kidm sodt la viec xem xet lai can than lien tuc ddi vc'ri bdn thanh phdn da neu tren eua KSNB. Lien quan tdi vice xem xet hii la kiem ira ddc lap hay ihdm ira irong ne'u
./(r/i t/it .'/ir /otiii '/(((ill •!'•''•'>
N g h i e n cuTu t r a o doi
bp. Ddi vdi nhieu cong ly, dac biet lii nhung cong ly Idn, thiei lap mpt phdng kie'm loan npi bp la can ihiei de cho hoal dpng giam sat dai hicu qua. De mcit chiic nang ki6m loan niii bp cd hicu qua thi nhiii Ihiei KTV npi bp phai dpc lap vdi Cit phdng ke loan va dieu himh, khi dd nd se bao cao true liep idi b(i phan quiin ly cap cao Irong dan vi dd hoae la ngudi quan ly cao nhai hoae lii ngudi diing dau ban kiem loan. Sir can thiei phai kiem Ira dpc lap la do KSNB cd xu hudng bien ddi trii khi cd su xem xet lai thudng xuyen. Nhan vien cd the se quen hoae de Ihiil bai khi tuan theo nhiing thii tiic kiem soat hoae cd ihd hp lid nen caiu tha trir khi cd mpt ngudi nao dd giam sat vii danh gia hoat dpng ciia hp. Han niia, cii St/ Irlnh bay cac biio cao sai khong chii y vii cd chii y siiu deu cd the xay ra ke Cci chiil lupng CLia cong vice kiem soal lii lot.
Mpi dac diem quan trpng, ci^in thiet ciia nhung ngudi liim cong lac kiem tra npi bp dd la hp dpc lap vdi nhiing ca nhiin thirc SLt ehiu liach nhiem chuain bi do lieu. Cach ton il chi phi nhait trong vice kiem tra npi bp lii phiin chia nhiem via mpt each thich hop de ngiin chan lir diiu viec tham 6, sai sdt vii gian lan Ihco each dii duoc Irinh biiy d Ciic phiin trudc.
Vice thiei lap HTKSNB:
HTKSNB lii su ciin ihiei ddi vdi mpi DN, luy nhien HTKSNB can phai cd hieu qua. Khi thiet liip HTKSNB, nguiji quan Iy ciin phiii cim nhiic giira chi phi va lpi ich mil HTKSNB mang lai.
Ngudi qucin ly ihuimg khong the thiei lap moi he thdng KSNB ly
tudng bdi vi chi phi cd the qua cao. Vi du ngudi quan ly mpt cong ty nhd se khong ihue ihem mpi sd nhan vien ke loan de dem lai mpt sir cai thien nhd trong sir tin cay ciia so lieu ke toan. Thudng thi se tdn il chi phf han de' thue nhan vien ki6m toan IhiJc hien viec kiem loan miii each toan dien. Ddi vdi mpt cong ty nhd, mpt he thdng ke loan bang may vi tinh dan gian vii mpt nhan vien trung thuc, cd nang liic cd the' cung cap mpt he thdng thong lin ke toiin hop ly.
Mpt cong ly Idn ddi hdi mpt he thdng phtic tap han ve td chiic, chinh sach va ca che kie'm soat, bao gdm viec xac dinh mpt each ciiin than ca Irach nhiem vii thii tuc kiem soal. Han che ciia HTKSNB: Ben canh nhirng uu vicl, HTKSNB cung cd nhu:ng han che, dac biet lii HTKSNB thudng khd cd the ngiin ngira hei cac gian lan, lii nhu'ng hiinh vi cd y cua con nguiri. Ly do:
V6 chii quan: Kha nang vupt tam kiem soal ciia HTKSNB do cd sir thong ddng ciia mpt ngudi trong ban giam ddc hay mpi nhiin vien vdi ngudi khiic d irong hay ngoiii dan vi; nhufng ngudi ehiu trach nhiem thuc hien kie'm soat noi bo
lam diing dac quyen cho minh.
Ve khach quan: Phan Idn cong tac kiem tra npi bi) thudng tac dpng den nhirng nghiep vii lap di lap lai ma khong tac dpng de'n nhCrng nghiep vu bat thudng;
sai sdt bdi con ngudi thieu chu y, dang chi, sai sdt v6 xel doan hoae do khong hieu rd yeu cau cong viec. Do cd sir bien dpng tinh hinh, cac thii tuc kiem soat bi lac hau hoae bi vi pham.
Nam dupe nhirng han che cua HTKSNB giup ngudi quan ly giam thieu nhirng anh hudng lieu cue ciia nhirng han che dd biing nhCrng chi'nh sach, thii tuc kiem loan bd sung, dac biet lii can thudng xuyen danh gia vii di6u chinh HTKSNB kip Ihdi.
Tdm lai, cac dan vi nen thiei lap cho minh HTKSNB Ihich hop vdi dac diem kinh doanh, quy mo ciia dan vi vk phai diim bao cd hicu qua. Dieu mau chdl cua HTKSNB hiru hicu lii ngudi liinh dao cao nhai ciia dan vi phcii cd quan diem dung dan va coi trpng dung miic cong tac kidm soat, dd la can cu quan trpng de thiei lap vii van hanh cd hicu qua HTKSNB gdp phan quan trpng de duy tri cong tac quan tri DN hicu qua.D
CAU D O I Vi hanh phiic to&n dfin, Ky $>\ta vUdn vai cay keol Quyet trong l6nh con so, Vudn nh^ cMi khoan tio hoa!
Thi Vien
.'/^t,/i (•/„' .'Ju''/i.iin -'yiffin 2VV'/
