HOAN THIEN HE THONG KIEM SOAT NOI BQ TAI CONG TY TNHH MOT THANH VIEN DICH VU CONG ICH QUAN BINH THANH,
THANH PHO HO CHI MINH
• NGUYINTHJMYHANH
TOM TAT:
Tbeo quy dinh cua Chinh phu, tff nSm 2016, cac cdng ty dich vu cdng ich se chuydn sang hinh thffc CO phIn va tff chu tai chinh. Do vay, ede cdng ty ludn mong mud'n tang trffdng doanh tbu, sff dung hieu qua chi pM de dat dffdc bieu qua hoat ddng cao. Bi dat dffdc dieu nay, Cdng ty pbSi thtfc bidn dong bd nhi^u giai phdp, trong dd vide hoan thien cong tac ki^m soat noi bd (KSNB) tbeo hffdng ddi mdi la ffu tien bang dau, trong dd, Cong ty TNHH Mot thanh vien Dich vu cdng icb quan Binb Thanh cung khdng ngoai 16. Trong pbam vi bai viet, tac gia su" dung ket hdp phtfdng phap ngbi6n cffu dinh tinb nham tlm hi^u, phan tich va ddnh gid tbffe trang h6 thong kiem soat noi bp ciia Cong ty, tff dd de xuat cac giai phdp nh&m hoan thien he thd'ng KSNB, qua do gdp phan nSng cao hieu qud boat ddng cda Cdng ty.
Ttf khoa: Ki^m sodt ndi bd, dieb vu edng ich, quan Blnb Thanh.
1. Dgt va'n de
Trong nhffng nam gan day, khi chuyen sang cd cbe' tff chu tai cbinh, boat ddng san xuS't kinh doanh eua eae eong ty dich vu cdng icb ndi chung va Cdng ty dich vu cdng ich Quan Binh Thanh ndi rieng gap nhi^u khd khan. Mdi trffdng kinh doanh trong Iinh vffc dich vu edng ich dang dtfpc Nha ntfdc dtfa vao cd che da'u thau rdng rai nham bet giam td'i da cbi ngan sach nha ntfdc cho hoat ddng nay. He thd'ng eae ehinh sach va thu tuc kiem soat dtfdc thie't lap va van hanh tai Cdng ty chtfa phu bpp vdi sff thay ddi Hen tuc vdi he thd'ng chinh sach phap luat ciia Nha nffde dd'i vdi eae linh vffe hoat ddng cua Cong ty. Cdng ty vdi quy md vd'n dieu le tha'p trong khi cac kboan nd phai thu cham thu hof, doanh thu co nguy ed khdng dat ke hoach
dff^e giao, do vay vide phdng ngffa, phat hien va kiem sodt nii ro ludn dtfdc Hdi dong thanh vien va Ban Gidm dd'c Cdng ty dat ldn hiing dau. Mat kbdc Cong ty dang trong qua trinh thffc hien cd ph^n hda giai doan 2016 - 2020 theo Quye't dinh so' 58/2016/QD-TTg ngay 28/12/2016 cua Thii tffdng Cbinh phii nen viec hoan thien he thd'ng KSNB la dieujcien can tbie't de giiip Ban Giam dd'c Cdng ty kiem soat dtfdc tinh hinb tai chinh, phdt hien va xff ly kip thdi cac nii ro bong qua trinh chuyen ddi.
2. Crf sd Iy thuye't
2.7. Tdng quan ve vd'n de nghien cffu Cac nghien cffu ntfdc ngoai didn hinh nhtf J.
Stephen McNally, CPA (2013), "The COSO 2013 Framework & SOX Compliance". Qua bai viet nay, tac gia de xuat gidi phdp de doanh ngbiep
264 So 3-Thang 3/2019
KE TOAN-KIEM TOAN
chuyen ddi ttf COSO 1992 sang COSO 2013. Bai vidt eung cung cap mpt cai nhin tdng quan ve Khung COSO 2013, each tie'p can va cae btfdc thffc hien, ve cdch chuyen ddi chffdng trinh tuan thu SOX
Chen Xiaofang and Nie Huili (2011),
"Research on the Internal Control of Small and Medium Manufacturing Enterprises under Comprehensive Risk Management". Nghien cffu da ket hdp cae ngbidn cffu ve KSNB cua cac DN skn xuat nhd va vffa tai Trung Qudc eiia cae hoc gia trong va ngoai nffde. Chang ban, Zong Xiusong (2006) cbo rang cd nhieu va'n de ve KSNB trong cac doanh nghiep nhd va vffa nhtf thie'u hieu biet ve KSNB, ±ie'u rang budc trong quan Iy va mue ti6u kidm soat kbdng bieu qua. Do vSy, cae doanh nghiep can tang cffdng dao tao hieu bid't ve KSNB va dao dffc cho ta't ca nban vien, can tang etfdng stf giam sat va thiet lap he thd'ng KSNB bieu qua.
Hoac theo Zhang Wei (2004) cho rang, edc DN san xuS't nhd va vffa gap phai trong chffc nang kiem todn npi bp ma e^n phai tang cffdng kidm toan KSNB. Hay nhtf Lu Bingqing (2007) da nghiSn cffu cdc van de ton tai trong cac doanh nghiep nbd va vffa de'n tff ed ca'u td cbffc, ed ebe KSNB trong qud tnnh kinh doanh. Theo eae tic gia, b^u he't cac nghien cffu ve KSNB deu bo qua sff ke't hdp hffu ed giffa KSNB va quan ly rui ro.
Cac nghien cffu ve hoan tbien he thd'ng KSNB cua ede doanh nghiep trong ntfdc dien binh nbff tac gia Dinb Hoai Nam (2016), "Hoan thien he thdng kiem soat ndi bd tai edc doanb ngbiep trong Tong Cdng ty Ddu ttf Pbat trien nha va dd thi"; Tdc gia Bili Qudc Toan (2016), "Cae yen td anh hffdng de'n hieu qua eiia be thd'ng kiem soat noi bd tai VietNam Airlines khu vffc mien Nam";
tac gia Hoang Thi Bich Hang (2017), "Hoan thien he thdng kiem sodt npi bp tai Cdng ty TNHH Shinhan Vina"; tdc gid Huynh Pban Thi Hong Tien (2018), "Cae nban td anh hffdng de'n tinh hffu hieu cua be thd'ng kiem soat ndi bg tbeo hffdng quan tri rui ro tai cac ddn vi xay lap tinb Binh Phffdc". Ta't ca cac nghien cffu sff dung phffdng phap nghien cffu dinh tinb nhdm phan tich, ddnh gia thffc trang he thd'ng KSNB eua cae doanh nghiep, tff do de xua't cac giai pbap hoan thien he thd'ng KSNB eho cac dPn vi, qua dd giup cho cdc doanb nghiep sff dung ngudn Iffe quan ly
mdt each bieu qua nha't, trdnh dffdc rui ro, ton that trong xay dffng va tang hieu qua san xua't kinb doanh td'i ffu.
2.2. Tdng quan ve kiem sodt n^i bg theo COSO 2013
Khdi niem
Tren thd gidi, khai niem KSNB ra ddi khd lau va dae biet phdt trien manh me khi dao luat Sarbanes-Oxley cua My ra ddi nam 2002. Hien nay vdi eae kenh thdng tin rong rai, khdi niem KSNB ciing kbdng cdn xa la vdi cac DN trong ntfdc.
Theo htfdng dan eua COSO 2013 dinh nghta:
"Kidm sodt npi bd la mpt qua trinh hi chi phd'i bdi Hdi ddng quan tri, ngffdi quan ly va eae nhan vien ciia ddn vi, nd dtfdc thidt lap de cung ca'p mdt stf bao dam hdp Iy nham dat dffdc eae mue tieu ve boat ddng, baoedo va tudn thii". Trong dinh ngbia tren, cd 4 khai niem quan trpng can Iffu y, dd la qua trinb, con ngffdi, dam bao bdp ly va muc tieu.
Cdc bo phan cd'u thdnh he thd'ng KSNB theo COSO 2013
Theo hffdng ddn cua COSO 2013, he thd'ng KSNB trong mpt doanb nghiep dffdc ca'u tbanh bdi 5 yeu td edban sau:
(1) Mdi trtfdng kiem sodt: Bao gdm cac he thd'ng chuan mffc, quy trinh, td chffc Iam nen tang cho he thd'ng KSNB dffdc hoat ddng higu qua. Ban lanh dao phai tao dieu kien thuan ldi va thich bdp nhat CO the de hoat ddng KSNB dien ra theo dung quy dinh.
(2) Danh gid nil ro: Viee ddnh gia nii ro bao gom: Xdc dinh la loai nii ro tiem tang bay nil ro kiem soat; Udc Itfdng kha nang xay ra va mffc dd tac dpng cua tffng loai rui ro; Xem xet md'i lien be giffa cdc sff kien, dd'i vdi nhffng stf kien doe lap thi ddn vi danh gid sff kien mdt each ddc lap, nhffng neu cd md'i lien he giffa cae sff kien thi phai ddnh gia mdt each tdng bpp cdc sff kien dd giup cho doanh nghigp phdt bifin de ngan chan kip tbdi nhffng rui ro cd the xay ra, giam thieu tdn thd't cho boat ddng eiia doanh nghidp.
(3) Hoat ddng kiem soat: Bao gdm kiem sodt cap cao, kiem sodt cdc boat ddng chffc nang, kidm sodt qud trinb xff ly tbdng tin va nghiep vu, kiem sodt vat cha't, hoat ddng pban tich ra xet lai, phan chia trdch nhiem giffa cac bd phan trong ddn vi nbdm giam tbieu rui ro va pbdt hien de xff ly kip thdi nhffng rui ro eo the xay ra.
So 3-Thang 3/2019 265
(4) Tbdng tin va truyen thdng: He thdng thdng tin phai dam bao cbo nban vien ed the hieu va nam bat rd npi quy, chuan mffc cua td ehffe. Tbdng tin ben trong ndi bd ddn vi phai dffdc cung cap, chia se va thu thap mot each lien tue, thffdng xuyen va phd bien rdng rai. Dd tff dd nhan vien ed the tiep nhan va kip thdi bdo cdo hoac gdp y ve nhffng stf viee ed Hen quan.
(5) Hoat ddng gidm sat: La yeu to' cud'i cung cua he thd'ng KSNB, viee gidm sat cd the thdng qua ede boat dpng giam sdt thffdng xuyen; cae chtfPng trinh ddnh gid dinh ky; sff phd'i hdp giffa gidm sdt thtfdng xuyen va ddnh gia dinh ky. Doanh nghiep can phai thtfc hien quy trinh gidm sdt thtfdng xuyen dd giam thieu mffc rui ro trong cdng tdc tin dyng.
3. Phifrfng phap nghien cli'u
De thtfc hien de tai, tdc gia sff dung nhdm phffdng pbap nghien cffu dinh tinh nhff khdo sat, thd'ng ke md ta, phan tich va ndi suy nham tim bieu, danb gid thtfc trang bg thd'ng KSNB cua
Cdng ty Dich vu Cdng icb quan Binb Thanh, tff do de xud't eae giai phdp nham hoan thien he thong KSNB cbo Cdng ty. Dff heu sff dung trong nghien cffu cbu ye'u la dff lieu sd cS'p dffdc thu thap tff viec khao sdt tbdng qua Phie'u khao sat gdm: Tbdng tin ebung va thtfc trang he thd'ng KSNB cua Cdng ty.
Tac gia gu'i phie'u khao sat den dai dien can bp nban vien eiia edc bd phan trong Cdng ty vdi cd mdu khao sdt la 90. Npi dung khao sat dtfdc tdc gia thtfc hien dffa vao hffdng dSn ciia COSO 2013 ve 5 ye'u td ca'u thanh nen be thd'ng KSNB vdi 48 cau hdi khao sdt theo thang do 5 bkert.
Tbdng tin tbu thap dffdc tdc gia tie'n hanh tdng bpp y kien trd Idi ciia cdc dd'i tffdng nghien ctfu bang edeh thd'ng ke md ta eae eau tra Idi cua cdc ddi tffpng tinh phan tram cdc cau tra Idi vdi sff hd trd ciia ph^n mdm SPSS 22.0.
4. Thrfc trang vd he thd'ng kidm soat npi bp cua Cdng ty Cdng I'ch quan Binh Thanh
4.1. Ket qud khdo sdt Ve Moi trudng kiem .sodt (Bang 1) Bdng 1. Ket qud khdo sat ve Mdi trifdng kiem soat
Mdi trudng kiem soat
1.1 DN xay dung du toan chi cac float dong piiu tiop tintl ilinil ttlUc t& tai don vi 1.2. Viec kiem scat Gill cac hoat dong tai DN duoc kiem soat chat che 1.3. DN xay dyng chinh sach/quy che kiem soat noi bo
1.4. Ban ianh dao chu trpng viec dieu hanh don vi tuan thu cac nguyen tac ve tinh chinh true va gia tn dao dUc
1.5. Quy dmh ro va ap dung dung cac bien phap XLI iy doi vdi cac sai pham ve tinh chinh true va gia trj dao dUc
1.6. DN xay dung chuan muc ve trinh dp, nang iuc doi vdi tLIng vi tri nhan vi&n 1.7. DN chu trpng den tnnh dp, nang iuc cua nhan vien khi tuyen dyng 1.8. DN cd bien phap XLI ly kip thdi dd'i vdi nhan vien khong cd nang luc 1.9. Thai do cua BGB ddi vdi KSNB
1.10. Quan diem cua BGDddi vdi viec td chdc he thdng thdng tin deghi nhan, thed ddi toan bd qua tnnh hoat ddng cua don vj
1.11. Co cau td ChUc cua DN dam bap hoat ddng ddc iap giOa cac bp phan 1.12. DN cd cac chinh sach ve phan cap, uy quyen phe duyet cac nghiep vu 6 tdng mdc dp
1.13 Nguyen tac phan cong, phan nhiem, bat kiem nhiem dUdc thuc hien phu hop vdi cd cau td chdc, myc tieu cua DN
So iliang
90 90 90 90
90 90 90 90 90 90 90 90
90 Thffp nhat 2 3 3 3
1 3 3 1 3 3 3 3
3 Cao nhat 5 5 5 5
5 5 5 5 5 5 5 4
5 Trung
binh 3.42 4 18 3.67 3.54
3.41 4.30 4.16 2.81 3.71 3.88 3.70 3.73
3.84
266 S63-Thang 3/2019
KE TOAN-KIEM TOAN
Qua thd'ng ke mo ta vdi 13 bie'n quan sdt do lifdng yeu td moi trffdng kiem soat eho ta tha'y, bien 1.6 cd mffc ddng y cao nha't va bidn 1.8 cd mifc ddng y thlTp nhd't. So' lieu nay cho bie't Cdng ty rat quan tdm va xay dffng chuan mffc ve tnnh dp va ndng Iffe ddi vdi tffng vi tri viec lam, tffng chffc danh ciia mdi nban vien; ddng tbdi Cdng ty cung chtfa cd cae giai phap, cung nhtf chtfa xff Iy bp th&i, hieu qua dd'i vdi nhan vien khdng ed hoac con han che nang Itfc. Mat khac. qua ke't qud tdng hdp khao sat vdi eae sd' lieu ve mffc trung binh (tff 3.41 dd'n 4.30) cho tha'y mffc dp ddng tinh ve mdi trifdng kiem sodt hien nay kha cao.
Ve Bdnh gid rdi ro
Qua thdng ke md ta d Bang 2 vdi 7 bidn quan sat do Iffdng ye'u to' ve danh gid riii ro cho ta tba'y, bien 2.1 ed mffc ddng y eao nha't va bidn 2.2 cd mffc ddng y thd'p nha't. Sd lieu nay cho biet Cdng ty luon tudn tbu cac nguyen tdc ve boat dpng tai chinh, tuy nbien viec xay dffng quy trinb danb gia nii ro lien quan den muc tieu ciia Cdng ty chffa difdc quan tdm. Mat khac, qua ket qua tdng bdp khao sat vdi ede so' Heu trung binh (tff 2.39 den
3.84) cho tha'y mffc dd ddng tinb vd danh gia riii ro hien nay eung khd eao.
Ve Hoal dong kiem sodl
Qua thd'ng ke d Bang 3 vdi 9 bien quan sdt do Iffdng ye'u td ve hoat ddng kidm sodt cho ta tha'y, bien 3.6 ed mffc ddng y cao nhd't va bien 3.5 co mffc ddng y tba'p nha't. Sd lieu nay cbo bidt viec ffng dung cdng ngbe tbdng lin trong xff ly edng tac ke todn la phu hdp, ddng thdi cdc bd pbdn trong Cdng ty chtfa ehii ddng xdy dtfng ke boacb Iam viec vd bao cao giam ddc. Mat khac, qua ke't qua tong bdp khao sat vdi cdc so lieu trung binh (tff 3.9 den 4.08) cho tha'y mffc dp ddng tinh ve boat ddng kiem soat bien nay kha cao.
Ve Thong tin vd Iruyen thong
Qua thd'ng ke eiia Bang 4 vdi 10 bie'n quan sdt do lffdng yeu to' ve tbdng tin va truyen thdng cbo ta tba'y, bie'n 4.2 cd mffc dong y cao nha't va bie'n 4.10 ed mffc ddng y tha'p nhd't. Sd liSu nay eho biet viec Cdng ty thtfc hien edng khai eae ebi tieu ke boacb hang nam ddn cac cd quan cbffc nang vd ngtfdi lao ddng tbeo quy dinh la phu bdp, ddng tbdi be thdng thdng tin trong Cong ty ludn Ihffc hien kip thdi, cbinb xac va truy cap thuan tien la chtfa phu
Bdng 2. Ket qua khdo sat ve Ddnh gid rui ro
Sanh gia tui ro 2.1. DN tuan thu cac nguyen i3c ve hoat ddng tai chinh
2 2. DN xay dung quy trinh danh gia rui ro iien quan tdi cac hoat dpng, muc tieu hi/dng den cija don vi
2.3. Viec phan cdng nhiem vy cho tdng ca nhan trong cac bd phan phu hdp vdi nang iuc va md ta cdng viec ddi vdi tdng chdc danh, vi tri viec lam
2.4. Ban Lanh dao DN nhan biet dupe cac riji ro tiem d'n (trpng yeu) ma anh hudng dgn kdt qua san xud't kinh doanh cua don vi
2.5 Ban Lanh dao DN nghien cdu cac riji ro trdng kmh doanh va cac bien phap qu^n iy, kie'm spat mi rp
2.6. DN xay dung ke hoach dao tad hang nam ve nghe nghiep, chuyen men nghiep vu cho can bp quan iy va ngudi iao ddng dang iam viec
2.7. Chinh sach tra iUdng hien nay cua DN khuyen khich ngudi lao ddng cdng hien cho sy phat then iau dai cda DN
So luong
90 90
90
90
90
90
90 Thap
nhat 3 1
2
2
3
2
2 Cao nhit 5 3
4
4
5
3
4 Trung
binh 3.84 2.20
3,23
3.63
3.54
2.39
2.61
Sd3-Thang 3/2019 267
Bang 3. Ket qud khdo sdt ve Hoqt dong kiem soat
Hoat dQng Idem soat 3.1. DN xay dyng chien iuoc kmh doanh hang nam, dai han {5 nam) va thuc hien cdng khai theo quy dmh
3.2. Ke hoach, chien iuoc kinh doanh do DN xay dyng phu hdp vdi tinh hinh hoat ddng san xuat kinh dpanh cua dOn vj
3.3. DN van dung tdt quy che kiem soat chi tidu ndi bd
3.4. DN danh gia dinh ky (th^ng, quy, nam) tinh hinh thyc hien kg hoach hang nSm
3.5. Cac bd phan trong DN chij dpng xay dyng ke hoach iam vide va bao cao ban ianh dao
3.6. DN SLi dyng phan mem kdtoan
3 7 Hoat ddng cua cac bd phan cd tinh tranh chdng cheo, kiem nhiem cdng viec 3 8. Bao cao phan tich tinh hinh tai chinh, hoat dpng san xuat tai DN dam bao tinh chinh xac, trung thyc va day dij
3 9. Chdng td ke toan dUdc ghi chep trung thuc, viec phe duyet, iuan chuye'n chdng td va iuu trO chdng td duoc thuc hidn tuan thu quy trinh nghiep vu
So IUdng
90
90 90 90
90 90 90 90 90
Thap nhat 3
3 3 3
1 3 2 3 3
Cao nhat 5
5 5 5
3 5 5 5 5
Tmng binh 4.20
4.17 4.09 4.34
1.54 4.08 3.09 3.93 4.14
Bdng 4. Ket qud khdo sdt ve Thong tin vd truyen ttiong
Thong tin va tnjyen thong
4.1. DN xay dyng duoc hd thd'ng thdng tin d % du, thich hop cho viec theo ddi boat ddng san xua't kinh doanh, tie'n dp thuc hien cdng viec
4.2 DN thyc hien cdng khai cac chi tieu ke hoach hang nam de'n cac cd quan chdc hang va ngudi iao ddng theo quy dinh
4.3. Cac thdng tin quan trpng, can thiet dupe truyen dat de'n cac bp phan kjp thdi, chinh xac
4,4. Nhdn vidn cac bd phan bao cao kjp thdi, chinh xac nhiing nghi ngd, bat cdp ddn ban ianh dao DN
4 5. Ban Lanh dao tao dieu kidn d^ ngudi lao dpng bao cao tryc tie'p nhQng nghi ngd, bat cap den Giam ddc
4.6. DN xdy dung quy che khuyen khich ngudi iao ddng dd xuat giai phap cai tien quy trinh san xuat
4.7. DN thuc hidn ddy du, nghiem tuc quy che khen thudng, ky iudt dpi vdi ngudi iao ddng
4.8. Ban ianh dap thudng xuydn di cd s6 de' nam bat tinh hinh heat ddng, xac mmh cac nghi ngd do ngudi iao ddng phan anh
4,9, DN ghi nhan va cai tien kip thdi nhQng bat cap trong quan ly nhdn sy 4.10 He thd'ng thdng tin trong DN iudn dUdc thuc hien kip thdi, chinh xac va tnjy cap thuan tien
So IUdng
90 90
90 90 90 90 90
90 90 90
Tltsfp nhat
2
2 2 2 3 3 3
2 2 ^ 2
Cao nhS) 4
5
4 4 6 5 5
4 4 3
Tiling binh 2.59
4.34
3.30
2.59 4.32 4.21
3.83
3.02 3.02 2.56
268 So 3-Thang 3/2019
KE TOAN-KIEM TOAHI
hdp. Mat khac qua ke't qud tdng hdp khao sdt vdi cac sd lieu trung binh {ttf 2.59 den 4.3) cho tbd'y, mffc do ddng tinb ve boat ddng kiem soat hien nay kha cao.
Ve Hoat dong gidm sdl (Bdng 5)
Qua tho'ng ke md ta vdi 9 bien quan sat do Iffdng ydu td^ ve gidm sdt ebo ta tba'y, bidn 5.1 cd niffc ddng y cao nha't va bidn 5.3 ed mffc ddng y thap nhat. So' lieu nay cho bi6't giam dd'c doanh nghiep thtfdng xuydn kidm tra boat ddng cua ede bO phan Id phu bdp, ddng thdi Cdng ty bo qua bffdc kiera tra bieu qua cdng viee sau kbi quan ly cac bo pban bdo cao hoan tbanh cdng viee la chffa phu bdp. Mat kbdc, qua ket qua tdng bdp khao sdt vdi cae so' lidu trung binb (tff 2.91 den 4.07) cho tha'y mffc dd ddng tinb ve gidm soat hien nay kba cao, tuy nbien van cdn nbieu boat dong chffa phij hdp.
4.2. Bdnh gid thuc trqng Ve Moi trUdng kiem sodt
C6ng ty Dicb vu Cdng ich quan Binb Thanh
rat quan tam ve trinh do nban vien va xay dffng cbu^n mffc ve nang Iffe dd'i vdi tffng vi tri viee lam, tffng chffc danb eua mdi nhan vien, dd Id nhffng ky nang, kien thffc can thie't de mdi cd nhan tuy tbeo vi tri viee lam cua minh thffc hien tdt nhat cdng viec. Cdng ty cung xay dtfng quy che KSNB dd dam bdo mgi thanh viSn trong Cdng ty tuan thu npi quy, quy ebe', quy trinh boat dpng cua Cdng ty.
Tuy nhien, Cdng ty van chtfa cd bien phdp xff Iy, dieu chinh kip thdi dd'i vdi cac nban vien khdng cd ndng Iffc hoac nang Itfc lam viec cdn ban cbe', cung nhtf chtfa eo bien pbdp xff ly do'i vdi eae vi pham ve tinh trung thtfc, gia tri dao dffc eua nhan vien.
Vi Ddnh gid rui ro
Cdng ty luon tuan thu cac nguyen tae hoat ddng tdi chinb. Mat khac, viee phan cong, bd tri edng viee cbo tffng cd nhan phii hdp vdi nang Itfe va md td eong viee tffng chffc danh, vi tri viec lam ludn dtfdc ban gidm ddc thtfc bien bieu qua gdp
Bdng 5. Ket qud khdo sdt ve Gidm sdt
G i a m sat
5.1. Giam ddc D N t h u d n g x u y d n kiem tra hpat d d n g c u a cac b p phan 5 2. Lanh dad DN tiep nhan day d u , kip thdi cac b a o c a o g i a m sat t i n h h i n h hoat ddng cda ddn v|
5.3. DN bd qua viec kiem tra, g i a m sat hidu q u a c d n g viec sau khi quan iy cac bd phan bap cao hoan t h a n h c d n g viec
5.4. Ban Lanh d a o D N y e u c a u kie'm tra b a o c a o g i a m sat c u a k i e m soat vien va dua ra giai p h a p khac phuc c a c kid'n n g h j c u a kiem soat v i e n
5 5 . Giam ddc d o a n h nghiep ghi n h a n c a c y kien g d p y t d nhan vien c a c b d phan 5.6. Viec c d n g khai b a d c a o tai c h i n h , ke h o a c h , c h i e n iuoc va thdng tin dot xudt dupe thyc hien theo q u y d i n h
5,7. Phat hien kjp thdi c a c sai sdt trong quy trinh va b a o c a o ien c a p tren quan iy 5.8 Lanh d a o D N c d cac c h i n h s a c h d a m b a o t h y c hien ktp thdi cac bien phap SL/a chOa ddi vdi cac sai sdt trong q u a trinh g i a m sat
5.9. DN t h u d n g x u y e n tap hua'n c h u y e n m d n n g h i e p v u c h o n h a n vien va can bd quan iy cac bp phan theo c h d c n a n g , n h i e m vu
Sff luong
90 90
90
90 90 90 90 90
90 ThSTp
nhdt
3 3
1
3 3 2 2 3
2 C a o nhet 5 5
3
4 5 4 4 5
4 T m n g
binh 4 . 0 7
3.52
2 2 8
3.44
3.91
2.94
2.91
3.79
3.03
So3-Tlidng3/2019 269
pbdn dat dffdc muc tidu va kidm soat td't hdn rui ro eua ddn vi.
Tuy nbien, Cdng ty cbffa xay dffng dtfdc quy trinh danh gid rui ro ben quan den eae boat dpng, muc tieu boat ddng. Chinb sach tien Iffdng chffa khuyen kbicb giff chan lao ddng cd chuyen mdn ngbiep vu gioi.
Ve Hogt dong kiem sodt
Viec ffng dung edng nghe thdng tin trong boat ddng edng tde kd boaeh, kd toan dffdc thtfc hien td't giiip cho viec ghi nhan, xff ly vd Itfu trff dff lieu dffdc xuyen sud't, nang cao hieu qua quan ly edng ty va dung quy dinb. Chffng tff kd todn dffdc ghi chep trung thtfc, viec phe duyet, ludn chuydn va Iffu trff ebffng tff cung dffdc thffc hien nghiem tue, tuan thu quy trinh ngbiep vu.
Tdn tai la edc trffdng bd phdn chffa chu ddng xay dtfng ke boacb Iam viec dinhky va bao cdo giam dd'c, thffdng eong tae nay ebi thffc hien sau khi cd sff nbdc nhd cua ban gidm dd'c va khi phdt sinh nhffng hoat ddng ddt xua't phat sinh. Van cdn tinh trang chdng cheo edng viec, kiem nhiem d mot so' bd pban nen dan den tinh trang diin day trdch nbiem iam cbdm tien dp hoan tbanh.
V^" Thdng tin vd truyen thong
Thffc hien td't, nghiem tiie cdng khai ddn cac c6 quan quan ly nha ntfdc, chu sd hffu va ngffdi Iao ddng cac ke' boacb kinh doanb bang nam.
Ngoai ra. Ban giam dd'e ludn tao moi dieu kien dd ngtfdi lao ddng phan dnh, bdo cdo trffc liep cdc y kidn, nhffng ngbi ngd ba't cap den ban giam do'c de xem xet, xff ly, ddng tbdi Cdng ty cung ed nhtfng quy ehe' thi dua khen thtfdng de khuydn khieh ngtfdi lao ddng de xua't giai pbap cai tien quy trinh Iam viee ngay cang hieu qua bdn.
Tuy nhien, Cdng ty chffa thffc hien tbffdng xuyen viee cap nbat thdng tin bidn ddng cac boat ddng tai ddn vi nbff: tie'n dd gidi quye't cdng tac ban nha sd hffu nba ntfdc, thdng bdo cdng kbai tinb hinh tai ehinh tuy cd thtfdng xuyen nhffng thffdng gap ldi khi Iruy xua't dff heu.
Ve Hogt ddng gidm sdt
Gidm dd'c thffdng xuyen kiem tra boat dong cua edc bp pban, thffdng xuyen ghi nhan cae y kien gdp y tff nhan vien cac bp phan, tff dd cd cac chinb sdch, bien pbap dd khac phuc kip Ihdi
cac sai sdt trong qud trinh giam sat.
Tuy nhien. Ban giam ddc chffa thffc bien bffdc kiem tra hieu qua cdng viec sau khi quan Iy cac bd phan bdo cao hoan thdnh cdng viec, day dffdc xem la khau quan trong trong viee duy tri tinb dn dinb Idu dai ve trdch nhiem cua ddn vi dd'i vdi xa hdi xa bdi.
5. Giai phap hoan thi^n he thd'ng ki^m soat nOi bd cua Cong ty
Ddi vdi yi'u to Mdi trudng kiem sodt Cdng ty tap trung ra soat nhu clu, xay dffng ke hoach bdi dffdng nang cao trinh dp quan Iy va chuyen mdn nghiep vu cho can bo quan ly, vien ehffe Iam viec tai Cdng ty; ddng thdi kbdng bd' tri can bp kiem nhiem qud nbieu cdng viee kbdng dung chffc nang. Ra sodt khdng de xay ra tinh trang ndi thi nhieu viec, ndi thi khdng cd viee.
C^n ebuan bda cdc md ta cdng viec cbo tffng vi tri cu thd. Md ta cdng vide chi tiet cho tffng vi tri cu the, Itfu dd hda cdc md ta cdng viec nay de thudn tien trong viec kiem tra, giam sat lan nhau giffa cdc phdng ban. Bp phan cdng nghe thdng tin se can cff tren nhffng md ta cdng viec cu the de tien hanh be thd'ng bda edc md ta cdng viec, cdng bd' rdng rai tren trang tin npi bd cua Cdng ty dd cac nban vidn ed tbd nam dffdc cac quy trinh edng viee cua ca ban thdn va sff lien kd't vdi cae phdng ban khac de d l dang pho'i hdp, hd trd.
Ddi vdt ye'u td Ddnh gid rdi ro
Nba quan Iy pbai dffa ra quyet dinh mdt each than trpng, Iffa ebon quyet dinb nao cd mffc dp rui ro cd the cha'p nban dtfdc trong dieu kien boat ddng eua ddn vj.
Ben eanb viec xdc dinh muc tieu chung va truyen dat den cdc nban vien thdng qua cac van ban cu the tbi Cdng ty cung thie't lap muc tieu cho tffng phdng ban, tff dd quan \^ cac phdng ban cung de ra mue tieu cu the cho tffng nhdn vien va tbdng bao cho nhan vien tbdng qua cae cupc hop. Qua dd, nhan vidn se hieu rd va cd' gang hodn thdnb tdt cdng vide. Mat khac, Cdng ty can day manh cdng tac nban dien cdc rui ro anh hffdng dd'n boat dpng cua Cdng ty. Khi thffc hidn mue tieu. Ban Ianh dao Cdng ty can td cbffc hop ban vdi eae can bo chu chd't de dtfa ra nhffng rui ro ma Cong ty cd the gap phai.
270 So 3-Thang 3/2019
KE TOAN-KIEM TOAN
Doi vdi yi'u td Thong tin vd truyin thong DN can pbai xay dffng mdt quy trinh nhan va giai quydt thdng tin tff Ianh dao den nhdn vien trffc tiep de mdi ngffdi trong Cdng ty ed the d l dang trao doi thdng tin lien lac vdi nhau mot each ddn gian, nhanh nha't va hieu qua nhd't, ddp ffng t6't ede yeu eau cbo san xua't, kinh doanb va cdc yeu cau eua khdch hang ben eanb dd mdi ngtfdi trong cong ty cd the y thffc hdn trach nbiem cdng vi^c cua minh.
Ngoai ra, Cdng ty can lap ra mdt edng tra cffu thfing bn, van ban phdp luat de nhdn vien thuan ti$n trong viec tra cffu cdc van ban, tbdng tin, kien thffc phuc vu cdng tac chuyen mdn de dang hdn.
Ddi vdi ye'u to Hogt dong kiem sodt Cdng ty can phai nhdn thffc rang cae hoat dpng giam sat phai dffdc trien khai kip thdi nham dam bao bieu qua. Tbeo dd, Cdng ty can sff dung nhdn vien cd dii nang Iffc thtfc hiSn boat ddng kidm sodt vdi stf tdp trung cao dp va mang tinb dpc lap. Nang Iffc can thidt de thffc hien hoat
ddng kiem sodt se phu tbudc vao cac yeu to' nhtf stf phffc tap cua hoat ddng kidm soat va khd'i Itfdng giao dich.
Ban giam dd'e pbai thtfdng xuyen xem xdt, ddnh gid Iai cac quy dinh, thu tuc kidm sodt dd kiem tra chung cd cdn phu hdp va hieu qua nffa bay kbdng. Nhffng thay doi trong nhan sff, quy trinh va cdng nghe ed the lam gidm hieu qua ciia boat dpng kiem sodt bode mdt so'boat ddng kiem ,soat trd nen dff tbffa. Ba't cff khi nao cd nhffng thay ddi xay ra, quan ly can danh gia lai stf lien quan cua cac kiem sodt hien cd va dieu ehinh chung khi can thiet.
Ddi vdi yeu to Hogt dong gidm sdt Danh gia va cbi rd nhffng didm ydu cua h^
thd'ng KSNB ciia Cdng ty mdt each kip thdi tdi cdc ben cbiu trdch nbidm. Kbi tie'n bdnh cdc boat dpng giam sat, Cdng ty can phat hien ra nhffng vdn de thie'u sdt ciia hoat ddng kiem sodt thi can phai dtfdc xff ly kip thdi. Ngoai ra, Cong ty cd the xac dinb cae cd bpi de ndng cao tinh hffu bieu ciia he tbdng KSNB •
TAI UEU THAM KHAO:
/. BUi Qudc Todn (2016), "Cdc yeu tddnh hudng den hieu qud cda he thdng kiem sodl ndi bd tgi VietNam Airlines khu vUc mien Nam ", Ludn vdn Thac sy kinh ke. Dgi hpc Cdng nghe Thdnh phd Hd Chi Minh.
2. Chen Xiaofang and Nie Huili (2011). "Research on the Internal Control of Small and Medium Manufacturing Enterprises under Comprehensive Risk Management", Proceedings of the Sih International Conference on Innovation & Management. China, Irang 680 - 684.
3. Dinh Hodi Nam (2016), "Hodn thien he thd'ng kiem sodt ndi bd tgi cdc doanh nghiep Irong Tong Cdng A' Ddu tu Phdi tnen nhd vddo ihi", LudndnTiensy kinh te. Hoc vien Tdt chinh, HdNdi.
4. Hodng Thi Bich Hang (2017), "Hodn ihien he thd'ng kiem sodl ndi bd lai Cdng ty TNHH Shinhan Vma", Lugn vdn Thac sy ketodn, Dgi hoc Lac Hdng, Dong Nai.
5. Huynh Phan Thi Hong Tien (2018), "Cdc nhdn tddnh hudng de'n tinh hSu hieu cda he thd'ng hem sodl ndi bd theo hudng qudn tn rdi ro lai cdc dOn vi xdy lap tinh Binh Phudc", Ludn vdn Thac sy ke'lodn, TrUdng Dai hoc Cdng nghe Thdnh phoHd Chi Minh
6. J. Stephen McNally, CPA (2013), "The COSO 2013 Framework & SOX Compliance "
7. NguySn Thi Anh Nguyel (2017), "Cdc nhdn tddnh hudng den tinh hffu hieu cda he thd'ng kiem sodt ndi bd trong cdc doanh nghiep sdn xudt nho vd vUa igi thdnh phd Ho Chi Minh", Ludn vdn Tbgc sy ketodn, Trudng Dai hgc Kinh teThdnhphoHo Chi Minh.
So 3-Thong 3/2019 271
Ngay nh§n bai: 17/2/2019
Ngay phan bien danh gia va su'a ehffda: 27/2/2019 Ngay cha'p nhan dang bai: 9/3/2019
Thong tin tdc gid:
NGUVfeN THI MY HANH
Trrfdng Dai hoc C6ng nghe Thanh phd'Ho Chi Minh
IMPROVING THE EFFECTIVENESS
OF BENfH THANH DISTRICT PUBLIC UTILITY ONE MEMBER LIMITED COMPANYS INTERNAL CONTROL SYSTEM
• NGUYEN THI MY HANH Ho Chi Minh City University of Technoiogy
ABSTRACT:
According to Government regulations, pubUc utibty companies have adopted the joint-stock company model and financial autonomy since 2016. As a result, these companies always want to increase their revnue, have cost-effective business and good performance. In order to achieve high business goals, these companies including Binh Thanh District PubUc utility One member Liinited Company must implement multiple synchronized solutions including reforming and improving the effectiveness of theff- internal control. By using a combination of quahtative research methods, this study is to analyze and assess the status of the internal control system of Binh Thanh District Public utility One member Limited Company, thereby proposing solutions to improve the effectiveness of this company's internal conttol system in order to improve the company's operational efficiency.
Keywords: Internal control, pubUc services, Binh Tbanh District.
272 So 3 - T h a n g 3/2019
