KINH NGHIEM in
SO HOA VA KIEM TOAN TROMG MOI TRlfC^IVG SO HOA
^ ^ ^ ^ ^ T h S NOT IvfeN THI THU TRANG*
T
rong thdi dqi so, khi md so hda vd chuyen doi so dang trd thdnh xu hUdng tdt yiu cda thdi dqi thi vdn dedqt ra ddi vdi ngdnh kiim todn khdng phdi Id "lieu chung ta co nen di theo con dudng mdi" md Id "lieu hao gid chung ta phdi ddp dng dddc yiu cdu cua thdi dqi", Bdi viet trinh bdy khdi qudt mdt sd npi dung chinh cua sd hda trong cdng tdc kiem todn vd kinh nghiem cua mpt so cdng ty kiim todn trin thi gidi trong linh vUc sd hda vd chuyin doi so.Tfl khda: Sd hda, chuyin ddi sd, kiem toan.
Digitization and auditing in a digitization environment
In the digital age, when digitization and digital transformation are becoming an inevitable trend of the era, a question for State Audit Office of Vietnam is not "should we take a new path" but rather "When we can meet the requirements of the era". The article briefly presents some key contents of digitization in auditing work and experience of some international audit firms in the field of digitization and digital transformation.
Keywords: Digitization, digital transformation, auditing.
1. Khdi niem sd hda vd mdt sd van dl cd bdn Sd hda dfl li^u Iflu trO la binh thfle chuyin ddi dfl li|u tfl d ^ g vdn bdn h | thdng bin ngodi thdnh nhflng dfl li?u dang tin hi?u sd dUOc may tinh hilu vd lUu trfl. Sd hda dfl li|u Idu trfl Id biln phdp tdi flu, giup gidi quylt vi^c lUu trfl, truy xuat, chia se hay tim kilm thdng tin hit sflc de ddng. Cdng tac nay giup cat gidm ehi phi tdi da cho vile qudn ly va khdng gian iflu trfl. Ngodi ra, sd hda dfl lieu giup chiing ta cd thi chinh sfla va tai sfl dyng tai heu, linh hogt trong vile chuyen ddi sang cdc dang tai li^u sd khde nhau.
Cdn theo khdi ni^m cdng nghe thdng tin thi sd hda Id vi^c biln ddi cdc lo^i hinh thdng tin
sang thdng tin sd (ede bit thdng tin dfl li^u). Cdc loai hinh tdi li|u (giay, dnh, phim...) sau khi qua cdng doan xfl ly bang cdc thiet M chuyen ngdnh vd phdn mem dng dyng se dflpc so hda thdnh ede bit mang thdng tin dfl li|u trIn dfldng truyen internet, tao nen nhflng cd sd dfl heu md, de dang tim kilm, trao ddi va chia se kiem thfle mpt cdch thu?in tien nhat.
Di sd hda tdi heu ddi hdi phdi cd mpt sd lo^
may mde thilt bi chuyen dyng. Dau tiln phai kl din Id thiet bi dung d l sd hda h6 sd may quit (scan), may dnh... Thiet bi chfl ylu dung d l sd hda hd sd vdi khdi lUpng Idn Id may scan chuyen dyng.
Thi trfldng mdy scan hi|n nay da rat da dang vi ddp flng du mpi phdn khuc tfl thap din eao, tfl nhu
*TrUdng Ddo tqo vd boi dUdng nghiep vu kiem todn. Kiem todn nhd nUdc
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cau cd nhan den td chflc Idn. Tinh ndng ddp dng tat cd nhflng yeu cau phde tap, thilt k l tiln tiln hien dai, each thdc sd dung don gian, phan mem di kem giup xd ly, trich xuat thdng tin mdt each nhanh chdng va don gidn. Van de cdn lai Id Ida ebon loai thiet bi dap dng nhu cau cd cae thilt bj thay the dd phdng nhanh nhat trong qua trinh van hanh.
Kl din Id thilt bj Idu trd, cung vdi sU phat trien cdng nghi thdng tin la nhu cau bdo quan, lUu trfl cdc sd heu mpt cdch an toan vd hilu qua. Nhieu giai phap Idu trfl dfl lilu hien dai da ra ddi nham dap dng dupe nhu cau eua ngddi dung. Vdi dae diem dung luong dfl lieu gia tang khdng ngdng, yeu cau ngdy eang eao ve hilu nang truy xuat, tinh dn dinh va sU sdn sang cua dfl lieu; vile Idu trd da va dang trd nen rdt quan trqng. LUu trd dfl lilu khdng edn ddn gian la cung cap ede thiet bj lUu trfl dung Iflpng Idn md cdn bao gdm ca khd nang quan ly, ehia se cung nhu sao lUu vd phue hdi dfl lieu trong mpi trUdng hop.
Di lUu trfl dd lieu ngddi ta cd thi dung nhieu thilt hi khac nhau, nhilu cdng nghe khde nhau. Cdc
kho dd heu cd thi la dung dia cdng, dung bang tfl, dung dia quang.., Tuy theo yeu eau eu thi eua bdi toan dat ra ma lUa ehpn edng nghe vd thilt bj cho phu hdp. Theo cd che lUu trfl, hien nay cd mdt sd loai hinh Idu trfl dfl lieu eP ban nhU: DAS (Direct Attached Storage): luu trd dfl lieu qua cdc thilt hi gdn trUc tiep; NAS (Network Attached Storage):
luu trd dfl lieu vao thiet bi lUu trfl thdng qua mang IP; SAN (Storage Area Network): luu trfl dfl lieu qua mang lUu trfl chuyen dung rieng. Mdi loai hinh Idu trd dd heu co nhflng flu nhflpc diem rieng vd ddpc dung cho nhdng mye dieh nhat dinh. Tuy vdo kha nang tdi chinh va eP sd hang tang hien ed d l Ida ehpn hinh thdc phu hpp.
2. Kiem todn trong mdi trUdng sd hda Cac cdng ty, doanh nghiep dang triln khai cdng nghe sd nhdm giup eho boat ddng cua ddn vj hieu qua hdn, ngay cang lay khaeh hang lam trung tdm, tim kiem thj trUdng mdi, tdng nang suat lao ddng va phat trien eae md hinh kinh doanh mdi.
Internet van vat (loT - internet of things) dang ngay mpt Idn manh, cdc eon chip nhan dang cam
NtiHlLN ( IX KHOA H p c aiM T O A N I S6 146 • thang 12/2019 | 65
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dng hay nhan dang qua tan sd vd tuyin (RFID - radio-frequency identification) dUpe tich hpp vdo trong eae san pham va nhd dd may mdc trd nIn thdng minh hon. Cae loai mdy mde, robot lam thay ddi Ide lUpng lao ddng trong eac ngdnh djch vy vd edng ehde "cd edn trang". Ngddi lao ddng thddng online va kit ndi thdng qua mang xa hdi. Cdc loai xe td lai da giup eho nganh logistic va van tdi nhanh hon, an toan vd hilu qua hon. Vay Idem todn viln flng phd vdi nhflng thay ddi nay nhfl t h i nao?
Kilm todn vien dflpc ky vpng se tilp can dflpc nhflng cdng nghe ndy, cd ddpc hieu biet day du vl tdc ddng cua sd hda tdi san xuat kinh doanh va each thdc md nd se phat triln trong nhflng nam tiep theo - mac dau khdng ai thdc sfl bilt dUOc edng nghe se di din ddu. Kilm toan vien can phai tim ra cau tra Idi cho cdu hdi Idm each ndo de kiem toan edng nghe mdi nhd robot va mdy mde nhan tao, kilm toan vien cflng can dp dung cdng nghe sd vdo chinh cdng vile chuyen mdn cua minh, trong quy trinh kilm todn cua minh dl dam bao chat Iflpng kiem todn. Ddy Id ep hdi cung la thfle thfle ddi vdi hilu qua, chat Iflpng kilm todn vd gia tdng gid trj khi sfl dyng sd hda.
Cac cdng ty kilm todn Idn trln thi gidi dIu dang tan dyng nhflng cO hdi ma sd hda mang lai cung nhu tim cdch thich flng vdi nhflng thay ddi ma sd hda dang tac ddng tdi boat ddng chuyen mdn. Dddi day Id kinh nghiem cua KPMG khi kilm todn trong mdi trfldng sd hda.
Viphdn tich ddlieu
Phdn tich dfl lieu cd the dflpc chia thdnh phdn tieh dfl lieu giao djch Idn va phan tich dfl lieu Idn (big data). Phdn tich dfl lieu giao dieh Idn va dfl heu Idn dfldc hinh thanh va phan ehia trong h? thdng tdi chinh cua ddn vi. He thdng bdo cao tai ehinh dang thay ddi tflng ngay va hien cd hai hfldng phdt triln hien hflu: chuan hda bon nfla
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vd ddm may. Viec trien khai cdc he thong bdo eao tdi ehinh tdp trung dflpc chuan hda, kit hpp voi viee thilt Idp cdc trung tdm dieh vy chia se da bdt dau tfl hon mdt thap ky trfldc, tdc ddng den nhieu doanh nghiep do ylu cau ve hilu qud boat dpng doanh nghiep. Nhflng hfldng phdt triln ndy bupc eac Idem todn viln phdi dilu chinh boat dpng chuyin mdn eua minh hfldng den each tiep can kilm toan tap trung va cdn ddi, phy thupe nhilu hon vao cdc flng dyng kiem sodt va cac bao cao tilu chuan kiem sodt.
Viec tdng cUdng ap dyng he thdng tap trung vd chuan hda cung ddn din sU gia tang cac giao djch tap trung va sd luong Idn cdc dfl li|u. Dieu nay mang den cho Idem todn viln cO hdi dam bdo eho cupc kiem todn hilu qua va chat Iflpng cao thdng qua vile chuyin ddi each thfle tiep can klem todn truyen thdng dfla trln mau ehpn sang each tiep can tren cO sd dfl lieu vi du nhU 100% dfl li?u duoc kiem tra bang thuat todn phdn tich tU dpng thay vi kiem tra dUa tren mau chpn, do dd nang cao chat Ifldng kiem toan. Cau hdi dat ra Id lieu cac phfldng phap Idem toan dda tren mau ehpn dang dflpc chap nhan rpng rdi hien nay lieu ed dap flng dflpc khdi Iflpng dfl lieu khdng Id va dp phde tap cua quy trinh giao djch eua ddi tflpng Idem toan hay khdng? Cae kiem todn viln, cO quan giam sat va CO quan quan ly dang dan hieu rang trong tfldng lai cac ky thuat mdi se phai ddpc dp dung trong cac phUPng phap vd hUdng dan kiem toan.
Xu hudng phdt trien hien hflu khac Id sU gia tang cua eac phdn mim dUa trln nIn tang dam may, nhU SaIesforee.com, Concur va Coupa. ThUc te lai eho thay rang cdng cd nhieu nIn tang thi l^i cdng cd it su lUa chpn flng dyng Idem sodt. Su thilu hyt nay mdt phan Id cd chu y d l nhdm thuc day trdi nghiem cua ngddi dung, mpt phan la do sU non tre eua cdc domain kiem sodt - nhieu nha cung cdp
phan mIm mdi chi hoat dpng chfla din 10 nam vd tap trung ddn thuan vdo cdc t h i manh khac thay vi khd nang kiem soat. Dilu ndy budc cac kiem todn viln phai suy nghi lai vd dilu chinh each thdc tilp c^n kilm todn he thdng ddm mdy. Phuong phap kilm todn can phai chuyen theo hUdng phan tich dfl lieu nhieu hdn nhdm giai quylt vi?c cd it bien phap kiem sodt phdng ngfla trong he thdng. May man la eac edng nghe mdi, vi du nhd co sd dd lieu bp nhd trong hien cho phep kiem toan vien cd the phan tieh nhanh vd thdng minh hon.
Mpt dac diem khac cua he thdng tren eO sd dam may la dfl lieu dflpc phan tieh vd Idu trfl dam may, dat ra thd thach ddi vdi viec quan ly cua ben thfl ba, an toan va bao mat dd lieu. Vile gia tang sd Iflpng h i thdng trln nen tdng dam may ddi hdi kilm todn viln phdi tang cUdng nang lUc kilm todn an ninh mang.
Dd lilu Idn (big data) khac vdi dfl lieu truyen thdng trong eae he thdng hoach dinh nguon lUe doanh nghiep (ERP enterprise resource planning). Dd hlu Idn ed dac trdng ed ban la quy md Idn, tdc dp vd sd dang dang. Ban than hnh vde dfl lieu Idn da ed quy md Idn va ed nhilu dng dung Hen quan. Kiem todn viln nhan dien dfl lieu Idn nhd la phddng tiln d l ho trp vile danh gid rui ro, gidi han pham vi Idem toan, phdn tieh xu hddng vd dfla ra xet dodn chuyin mdn. Do dd, kilm toan viln cdn hieu rd each thfle ma cac giai phdp big data cd the hd trp nhieu hOn cho qua trinh kilm toan. Nlu khdng nam dfldc kiln thfle nay, kilm toan vien can phdi tinh din phfldng phdp chuyin gia (thue ben thfl ba cd ehuyen mdn thde hien cdc nghiep vu can thiet).
Ve robot vd tri tue nhdn tqo
Robot hay cae phan mIm tU ddng va tri tue nhdn tao dang thay ddi each thdc hoat ddng cua doanh nghilp vd dong thdi md ra cd hdi cho chinh
boat ddng kilm todn. Van dl cd ban la robot vd tri t u | nhdn t?o dang tdc ddng din cdch tilp can kiem todn nhU t h i ndo. Trong trUdng hpp don vi dupe kilm todn sd dung cdc phan mem tU dpng trong cdc quy trinh tai chinh eO ban, kiem toan viln can phdi cd sU tin eay nhat dinh vdi eae dfl lieu tdi chinh ddpc phan tieh tfl ddng. Sfl khde bilt trong phan tieh dfl heu do robot thUe biln Id d tinh mdi va ban than kilm todn viln dang cd rat it kinh nghiem kiem toan trong mdi trddng sd dung robot. Tuy nhien, van de cO ban la kiem todn vien can phai kiem todn chinh phan mIm tU ddng ndy.
Mpt Ian nfla, dieu nay cd nghia Id ede kilm toan vien can phai cd du kha ndng d l truy cap va danh gia tinh tin cay cua eae phan mIm nay. Luc dd, cd the se phai dat van de rang: Dieu gi se xay ra nlu ma lap trinh cua robot ed thi duoc phan tieh/kiem toan bdi robot kilm todn?
Tri tue nhan tao tU nd se ho trp qud trinh Idem toan nhu ddnh gid phan mem robot bdng robot Idem todn. Tri tue nhdn tao nhU IBM Watson cd Idia nang doc, nghe, hpc va phan tich hang ti tdi lieu tren phut. Cae tri tue nhdn tao nay ed the sd dung cac chuan mdc kiem todn nhd GAAP hay IFRS va cdc quy dinh khde bao gdm tham khdo cdc xet dodn nghe nghiep vd eae can nhac kilm toan khac va sd dung chung de id van cho kilm toan vien trong mdt sd van de kilm toan nhat dinh. Cac tri tue nhan tao cd the doc vd giai thich cdc bang ehdng kilm toan nhdn ddOc va tham chi ehuyin cae file nay dudi dang file kiem todn dien td. Mde dau cae ky thuat nay se phdt trien nhU thi nao van ehda chdc chan song ro rang rdng se ed nhdng thay ddi. Va ehung tham chi edn ed thi tae ddng tdi ehinh nganh klem toan.
Ve blockchain
Khdi mem ky thuat sd nay ban dau ddpe phat triln eho Bitcoin vd ddng vai trd nhd mpt sd cdi ky
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thuat sd dupe xdc nhan liln tuc vd theo thdi gian thdc bdi mpt m^ng Iddi cdc mdy tinh dddc cap quyln. Hien nay, cdc doanh nghiep va ngddi tieu dung dang sfl dung mpt bin dang tin cay nhd ngdn hang d l thfle hien eae giao dich. Blockchain eho phep khdch hang va nha cung cap kit ndi trflc tiep, loai bd nhu eau ve ben thd ba. Sfl dung mat ma de gifl an toan cho cdc trao ddi, blockchain eung cap mpt CO sd dfl lilu phi tap trung, hoae sd cai ky thuat sd trflc tuyIn eho eae giao djch ma cdc bin trong he thdng cd thi nhin thay. Mang lUdi nay thUc chat la mpt ehudi eae may tinh da ddOe xac nhdn flng dyng nay hien dang dupe cdc ngdn hang Ida chpn de tang hi|u qud trong cdc giao djch tdi ehinh, loai bd nhieu ben tham gia cung nhd cdc bUdc thu edng. Ngoai ra, eae thi dilm dau tien dang ddOc tiln hdnh dl triln khai blockchain trong ehudi cung dng, do do cung cap mdt cdi nhin thdi gian thUc 24/7 vd ddng tin cay 100% vl lUu chuyin hang hda, hdng tdn kho vd giao hdng. Cau hdi ddt ra Id dieu nay cd y nghia gi ddi vdi kilm todn. Lieu ed can kiem todn quy trinh giao djch ddpc ho trp bdi blockchain hay khdng? Nguy co tan cdng mang vdo blockchain dang gia tang vd do dd cdn cd them cdc quy djnh de phu hpp vdi bdi cdnh mdi.
3. Kinh nghiem doi vdi Kiem toan nha nUde Viet Nam
Mac dau cdc cdng ty Big4 boat ddng trong linh vUe kilm toan ddc lap nhdng nIn tang edng nghi ma cdc cdng ty ndy dp dung hay triln khai deu ed the dflpc ede eP quan kilm todn nhd nddc van dung vao thdc tien kiem todn. Thde t l hien nay cho thay nhilu doanh nghilp nha nUdc hay dae bilt Id cdc ngdn hdng dang dp dung rat nhilu cdng nghi mdi tiem can 4.0. Do dd, kiem toan vien nhd nddc can ed kha nang kilm toan cdc linh vde mdi nay. D l lam dupe dilu dd, ben canh yeu td then chdt khdng the thay the la nang lUe, trinh dp kilm toan vien Id
cdc cong cu hd trp cho boat ddng kilm todn.
Kiem toan nha nUdc cdn phdt trien he thdng phdn mem kiem todn de phdt hien ra cdc sai sdt trong bao cdo tai chinh tai ehinh cua dPn vi, thay t h i cho lao ddng eua con ngUdl nhfl KPMG dp dyng khi kilm todn Big Data. Khi ma doanh nghilp dung eac phan mIm k l toan mdi, moi giao dieh dIu ddpe ghi nhan tren he thdng, blockchain dupe dp dung nhU mot sd cdi dien tfl thi can phai ed mdt hay nhilu phan mem kiem toan tfldng flng cd kha nang truy xuat thdng tin, phdt hien sai sdt va td van sda chfla (neu ed). Cac phan mIm nay se dan thay t h i mdt phan cdng vile kilm todn tdi chinh vd kilm todn tuan thu. De sfl dung duoc phan mIm ddi bdi kiem todn viln vfla ed kiln thfle ve tdi chinh vfla phai ed kiln thfle va ky ndng cdng nghe thdng tin.
Doanh nghiep dang dan sd hda hd sd Idu triJ thi each tiep can Idem todn eua Kilm todn nha nfldc eung phai phu hdp vdi xu hfldng cua thdi dai. D l lam dflpc dilu ndy, khdng edn each ndo khde ehinh la vfla nang cao ndng Iflc dpi ngu vfla dam bdo ddy du cdc cdng cu, may mdc, phan mIm... ho trp cho boat ddng eua kilm toan vien, lam trdn trach nhiem ma Ddng, Nha nfldc va nhdn ddn giao phd.
TAI LIEU THAM KHAO
1. Deloitte: when audit turns digital, posted '- on 29/4/2018, https://digital.hbs.edu/ \ platform-digit/submission/deloitte-when- j
audit-turns-digital/; I 2. Impact of digitalization on the audd
profession, kpmg.com, https://assets.kpmg/
content/da m/kpmg/ch/pdf/ac-news-S-im - pact-digitization-en.pdf;
3. The effects of digitalization on auditors' tools and working methods, Anna Carin Karlsen and Maria Wallberg, University of Gavle.
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