Nghieg cio trao ii\
^Kiem toan gian lan: De hay kho?
Trai qua hon hai thip ky vdi sifbat m vi tai ch/n/),- khung hoang kinh ti; sifi^a san cua nhieu tap do^
Idnh ti da quoc gia; sif thao tung cOa thl tnfdng chifng khoin; cac vu bebavi tii chinh; su thiiu ttn ciy vi thl (n/Ong vdn... da din din nin kinh ti bi suy giam ngfvem trgng.
Cd nhiiu nguyen nhin duac dua ra d§n din suy Umii Idnh ti toin cau, (rong dd gian tin vital chinh difpc cho li nguyen nhin quan trgng.
Vide xic dfnh dc nhin (d dan deh hinh vi gian l$n vi ngin chin, phit hi^n vitoaibd gian lin li cdng vi$c ca tim quoc ti vi qudc gia. Theo dd, nghi6n cdu niy tap bung ban lu$n vi gian lin tai chinh (bien thO (a san, xuydn tac bio cao tii c/wnh (BCTC) va tham nhQng), kiim toin gian l$n va Sen hd vdi cdng tic niy Uong cic (xng ty kiim toin dgc lip t^ Vidt Nam.
H
dnh vi gian Idn ddu tien dugc ghi chep Iai ban 2.300 ndm qua vdi ngudi f^am phai gian lan Id thuong gia ngudi Hy Lap c6 ten la Hegestratos (Beattie, 2011) va tie'p tuc Id hdng loat vu be bdi tai clifnh ldn nhu vu Manhattan ndm 1626, Soutti Sea nam 1717, Watergate nam 1970, Enron- Worldcom ndm 2000,... VSn dl dat ra Id, phai nhan difn cac nguyen nhdn gay ra gian ldn eung nhu vifc ngan chan, phat hifn va sua chfla eac gian lan tai ehfnh.Cdc nghien cflu iru6c dd>~ cd thien budng nhdn manh vao hanh vi ciia ngudi thuc hifn gian lan nhu thdi dd, su bifn hd. sflc ep. mdi trudng Idm vifc. tfnh cdch vd
S TS. CPA Iran Manh Dung*
Ths. Nguyin Thuy Hong**
thudng ft nhdji manh vao su nhan difn va md la hdnh vi tai chfnh tfl phfa cae cdng ty khach hdng. Theo Albrecht & Romney (1986), cd tdi 87 ddu hieu canh bao vl gian ldn ttong dd 1/3 cdc ddu hifu tien dodn rang, gian ldn se xay ra trong tuong lai va mdt sd khdc tien doan ve tinh chinh true eua cdc nha quan ly doanh nghifp (DN).
Loebbecke & cdng su (1989) da phat ttiln tien dodn nil ro ed gian ldn va cho rdng BCTC cd chfla dung gian ldn Id he qua cua cac ydu td nhu ddng co vd thai dd ciia ngudi thuc hifn gian ldn. Lou &
Wang (2011) iai cho r3ng. BCTC cd gian ldn, cd Udn quan ddn ddn bdy tai chuih, ly sudt lgi nhudn, s6 lan dilu chinh BCTC, s6 Idn ttiay ddi kilm toan vien (KTV). ty If ndm giu cd phidu cua Ban Giam ddc, sflc ep tra ng,...
Theo Chudn muc kilm lodn cim Chdu Au vd cdc Nguyen tdc kd todn dugc chdp nhdn phd bidn ciia Hoa Ky (US GAAP) chi ra cac gian ldn ldi chinh va jAdn loai gian ldn nhu: Gian idn vl biln thu tai san, gian ldn vl lap BCTC va ea gian ldn tfl tham nhiing.
Gian lan ve tdi chi'nh Theo ISA 240 - Trach nhifm cua KTV Uen quan den gian Idn ttong cudc kilm todn BCTC, gian lan Id hanh vi ed y do mdt hay nhilu ngudi trong Ban Quan tri.
Ban Gidm ddc, cde nhdn vien hoac ben thfl ba thue hifn blng eac hdnh vi gian ddi di thu lgi bat chmh bodc bdt hgp phap. Cdc ydu
td din ddn riii ro cd gian ldn, duoc bilu la cdc su kifn phan anh mft ddng eo bode dp luc phai thuc hifn hanh vi gian Idn hode tao co h^
thuc hien hdnh vi gian Idn.
CQng theo tuyen bd vl Chiidn muc kidm loan sd 99 cua Hoa KJ - Xem xet gian ldn trong kilm loan BCTC, giai thfch su khdc bift giiia gian ldn va sai sdt thdng qua dfng CO cua ngucri vi pham la ed llnh hay khdng cd J khi bien thii tai san ^i xuyen tac cac chi tieu trfin BCTC Khi xem xet cae nhdn id din ddn gian ldn, Cressey (1953) chi ra md hinh lam giac vl gian Idn, do ^ CO hgi, sflc ep va thai dd cua ngi^
thue hifn banh vi gian ldn. Co hfi cang nhilu thi cang ddn ddn mdc phai gian ldn nhu tfl nhflng nguin cd hidu bidt sdu vl mdi trudng hoat ddng, be thdng thdng lin, ca cbi kilm soat,... Sflc ep (dp luc) ldm gia tang hanh vi gian lan nhu yeu edu lap BCrC ttong ttifri gian qua ngdn; ldp BCTC dudi sflc Ip phai ghi nhdn Im nhudn thdp bon Uiuc td, de nhdm giam nghia vu ttiul phai ndp hoac tfl nhflng nguM khdng du ndng luc md dugc giao ttgng trdch quan IJ don vi hodc cdc bd phdn trong DN. Thai dfl Uen quan ddn hanh vi cd nhan cua ngudi thuc hifn hdnh vi gian lan nhu cae thuong gia cho rdng, cdng ty cua hg vd hg mudn ldm gi thi Idm cung nhu su bifn hd cac hdnh vi ma minh da thuc hifn (nhu bien thu tdi san dl ehe ddy cdc hanh w vi pham phdp ludt khdc,...).
'Oai hoc Kinh te Qudc ddn
" Oai hoc Kinh doanh vd C6ng nghe Ha Noi .^i^ e/U Me'/can %' MiivH /odn id'//tdng 6'/20JS
Ngliien ciAi trao doi
Dd ngan chdn, phat hifn va dilu tra gian ldn, rdt cdn ttiilt bilu dugc CO chd phdt triln cua J dd gian Idn khdc nhau. Trong sd cae hanh vi gian ldn vl tai san, vl lap BCTC, gian ldn qua tham nhiing thl cac nhd nghien ciiu tap trung nhilu vao gian ldn vl Idp BCTC. Gian ldn vl ldp BCTC Iam cho lgi nhudn bi bdp mio va nham muc dfch xuyen tac tinh hinh tai chfnh, kdt qua kinh doanh, ludng luu ehuyin liln, su bidn ddng vdn ehu sd huu, thuydt minh cdc dunh sdch kdtodn va cdc giai ttinh sd Ufu tten BCTC, nhdm cd duge thuan Igi eho DN bode che ddu cdc khoan 16 hodc che ddu tlnh hinh tdi chfnh ydu kim,... Theo dd, cdc nhd quan IJ edng ly khdch hdng thudng sfl dung cdc thfl doan dl khdng chd kilm sodt nhdm thuc hifn hdnh vi gian Idn nhu ldp cdc bill lodn khdng; thay ddi cdc gia dinh vd chfnh sach kd todn, udc tfnh kd todn khdng hgp IJ; tti hoan vifc ghi nhdn chi phf; sfla ddi ede chflng tfl, dilu khoan lien quan ddn ede giao dich ldn vd bdt thudng,...
Theo Chudn muc lap BCTC qudc Id (IFRS), BCTC duge ldp vi lgi fch cfla cae nhd ddu tu vd nhimg ngudi sfl dung BCTC chfl khdng phai ldp vl Igi fch cua Chfnh phfl.
T\iy nhien. tttn ttiuc td BCTC bi xuyen tac vd dugc Idp vl lgi fch cua cdc nha quan tri DN hon nd dugc [dp vl Igi fch cua nhflng ngudi sfl dung BCTC. Cdc gian lan vl ldp BCTC nhu cd tlnh xuyen tac ttiu nhap. ddnh gid qua eao tdi san.
ddnh gid qud th^p chi phf va ng phai tra, biln ttiu ldi san va Idp BCTC khdng ttifeh hop. Gian ldn vl lap bdo cdo ciing lien quan ddn cd BCTC vd cdc bdo cdo phi tai chuih nhu cde tdi lifu vl nhdn su,... biln thu tdi san nhu: Biln thfl vl tiln & tuong duong Uln;
hang tdn kho; ttiam nhflng do Igi fch nhdm, hdi Id, liln thudng khdng hgp phdp,...
Kiem toan gian lan Theo ISA 240, mue tieu co ban cua kilm loan ddc Idp la dua ra y kidn khach quan, chuyen nghifp va ddc ldp vl BCTC dugc kidm lodn ma khdng phai nhdn difn hay phdt hifn gian Idn tai ehufli. Tuy nhien, ca ISA va Vift Nam deu quy dinh rdng, ttong viec thue hien cudc icilm todn BCTC, KTV cung phai bao dam rang rui ro ve gian ldn (do bilu hien cac hdnh vi bdt hgp phdp) se khdng anh hudng dang ke ddn y kidn kilm toan va chdt lugng cdng vifc kilm loan. Su cdn thidt trong vifc ngdn ngiia, phdt hifn va loai bd gian ldn tai chfnh eung da dugc di cdp ttong cde vdn ban ludt phap nhu ttong Dao ludt Sarbanes - Oxley (2002).
Theo Dao luat ndy, edng ly khdch hang cdn thidl ldp fly ban kilm lodn; thidt ldp va duy tti dao dflc, ban hdnh vd thuc hifn hf thdng kilm sodt ndi bd (KSNB); id chflc va thl chd hda kilm todn ndi bd.
Vl phfa cdc cdng ty kilm lodn, KTV vl gian Idn edn lao ra mdi trudng dl khuyen khich vifc phat hifn, ngdn ngfla vd sfla chfla cdc hanh vi gian ldn. Ben canh vifc hiiu bidl van ban phdp 1J Uen quan, KTV vl gian ldn cdn cd kie'n thflc va kha ndng lien quan den cdc J dd gian ldn chu yeu, nguyen nhdn ddn ddn hanh vi gian ldn va hd so IJ lich cua nhflng ngudi thuc hifn gian lan. KTV cdn ttiu ttiap ttidng tin, thdng qua vifc phdn tfch tdi chinh (phdn tfch xu hudng, phdn lfch ty sudt, phan tieh cheo); phong vail cae ddi tugng ca trong va ngodi cdng ly khdch hang; thao ludn thudng xuyen trong nhdm kilm lodn; xem xet CMKT va KiT va cdch ma dem vi thuc hifn hf thdng kilm sodt vd hf thdng thdng tin.
Phdt hifn va khdng dinh gian Idn, giflp KTV CO dugc cdu tta Icri tdt nhdt cd Uen quan deh sir hifn difn eua gian ldn tai chmh. Theo dd, cdc canh bao dugc dua ra ttong
qua ttinh kilm loan BCTC. Cd ttil la cdc canh bao vl thdng tin tdi ehinh hoac thdng tin phi tai ehfnh vd cae phuong phdp dugc dp dung ed the thay ddi tfl nhiing cdu hdi don gian den viec phdn tfch phflc tap BCTC. Cdc canh bao nay, cd the lidn quan ddn he thdng trdch nhiem ttong cdng ly (canh bdo co eau); kiem sodt va danh gia nhdn vien (canh bao hoat ddng); hf thdng KSNB vd xuydn tac dfl Ufu tten BCrC (canh bdo hf ttidng kd lodn); nhdn difn dfl lifu bi xuyen tac (canh bdo thuc hifn); nhan difn IJ do thay ddi KTV va ehuyen gia ttong lmh vue kd toin (canh bao dich vu nghe nghifp).
Khi xudt hifn cac canh bdo, KTV va cdng ty kilm loan, cdn thidt ke vd thuc hifn hdng loat chuang ttinh kilm lodn eu thl nham ngan ehan va phdt hifn gian lan. VI thd, ndu edng ty khach hang cd mdi trudng ngan ngfla thich hgp, quan tri ndi bd hgp IJ, tudn Ihu CO ehe phat hien gian ldn va ttiln khai cac phuang phdp ngan chan thl se gop phdn giam thilu hdnh vi gian ldn tdn tai ttong chfnh cdng ly khach hang.
Cd nhilu nguyen nhdn anh hucmg den eo chl phdt hifn gian ldn lai chfnh nhu quan tri ndi bd khdng tdt, thidu fly ban kilm todn hodc ed uy ban kilm loan nhung hoat ddng khdng hflu hieu; kilm tta dinh kJ khdng thfch hgp; du loan khdng tdt vl kdt qua ldi chfnh ttong tucmg lai; quyet dinh dugc ban hanh bdi mdt hay mdt nhdm ngucn; thai dd hieu chidn cua ede nhd quan ly; ghi nhdn cae su kifn bdt thudng; tdn tai cdc nghiep vu khdc; ldn tai su mdu thudn gifla edng ly khach hang va KTV,...
Trong qua trinh kilm todn gian lan, GaUet (2010) de xudt rdng, nen kel hop chuong ttinh chdng gian Idn nhu edn phiS hgp vdi nhau; thidt ldp chinh sdch ehdng gian ldn; ddnh gia rui ro cung vdi
'Ta/t c/u Me /odn W Miim /odn id' //tdiia 6'/20Jd
Ngliien cira trao d ^
cdc thidt bi ngan ngira vd ^ a t hifn gian ldn; ttiilt kd vd ttiuc hifn quy trinh kilm soat; va du doan su hifn difn vl ifli ro c6 gian ldn.
K i ^ todn gian ISn trong ngiT dinh d Viet Nam
Theo ISA vd VSA sd 240, ttdch nhifm true tidp va tni6c hdl irong vifc ngdn ngCa, i^dt hifn vd sua chua gian ldn thudc vl Ban Qaan tri vd Ban Gidm ddc cdng ty khdch hdng. Trdch nhifm ciia KTV va DN kilm toan Id dat dugc su bao dam hgp IJ rdng BCTC xlt tten phuong difn tdng thl, khdng cdn sai f^am ttgng ydu do gian ldn hodc sai sdt. T\iy nhiin, dl bao dam BCTC dugc kilm todn khdng edn cd sai ptmn trgng ydu do gian ldn tao ra, xdt vi thuc id. Id cdng vifc khdng hoan todn don gidn. VI vdy, CMKiT khuydn cdo rdng, FOV cdn cd ttiai dd hodi nghi mang ifnh nghi nghifp vd cdn chfl J rdng, cd thl tdn tai sai j^am trgng ydu do gian ldn lien quan ddn biln thfl tdi san, xuyen tac BCTC vd ttiam nhflng.
Qud that, vifc [didt hifn gian lan tdn tai trong cdng ly khdch hdng qua Id qud phOc tap, do nhiMg ngudi trong cdng ty khdch hdng cd dnh ddu didm, xuyen tac su that ldm thay ddi BCTC vi nhilu muc dfch khdc nhau. Mdc dfl, trong giai doan kdt ttiflc kilm todn, KTV ^im thu thdp thu giai tiinh cua cdc nhd quan IJ DN (JSA vk VSA 580) vd ede nhd quan IJ DN cung tuyen bd rdng, khdng c6 gian ldn t ^ tai trong lap BCTC cua cdng ty khdch hdng. C^c nghien cflu trudc ciing khuydn cdo cdc KTV nen ttiuc hifn nhilu thu tuc jdidn tfch hon ^ qua dd pbit hifn ra nhflng mdu thudn, mtfi quan hf khdng edn ddi md phdn ndo cd thl cd gian ldn dugc phdt hifn.
Trong ngfl canh qudc id, kilm todn gian ldn [didn ndo cflng da dugc cdc KTV vd etog ty kilm todn chfl trgng trong cac cudc
kilm loan BCTC ttidng qua cac h u ^ g ddn cho eac KTV. Chfnh vi vay, d l BCTC dugc kilm todn khdng con chfla dmig cdc sai jdiam ttgng yeu do gian ldn gdy ra, ede cdng ty kilm todn phai lua chgn ngudi cd kinh nghifm va trinh dd, lap kd hoach kilm loan 1^ ludng, thuc hifn cudc kilm loan thdn trwig va sodt xlt chat che vi cdng vite kilm todn do nhdm kilm todn ttiuc hifn.
Trong ngfl canh cfla Vift Nam, gian lan mdt thudt ngfl ma cdc ICTV va cdng ty kilm loan ctUig ddi khi dl cdp ddn. TUy nhien, chua cd mdt hudng ddn cu thl nao cho cac KTV dl nhan bill, ngdn ngfla vd phdt hifn nhimg gian ldn.
Mdc dfl, trong cde tdi lifu IJ ludn kilm todn cd dl cdp ddn cac ddu hifu cua gian ldn. Ttta thuc td, vifc i^dn bidl, ngdn chdn vd ddnh gid dnh htidng cfla gian ldn thl khdng hodn lodn dem gian. Tiong khi vao mfla kilm todn, hay vdo quJ 1 vd quJ 2 hang nam, thudng Id rdt bdn rdn vdi sd lugng khdch hang nhilu, thdi gian kilm loan ngdn, sflc Ip cao vi vifc phdt hdnh bdo cdo kilm lodn dung han, ddi khi nhdm kilm toan cdn nhilu trg IJ kilm todn ft kinh nghifm thl vifc clu nglu ddn xem cd gian ldn hay khdng ciing chi thodng qua ttong tdm tri cfla KTV. Chfnh vl vdy, vifc phdt hifn ra cdc sai pham trgng ydu tfl gian ldn, xlt vl thuc td, ft dugc phdt hifn vd ddn ddn vifc KTV cho rdng, BCTC dugc kilm lodn khdng cdn cd sai fiam nong ydu til gian Idn ttu qua that t&ih thuydt {^ue chua eao.
Trong khi dd, BCTC dugc lap tilm tdng cdn tdn lal nhilu cac sai lAam trgng ydu, cd ttil do gian lan hoac sai sdt gdy ra. Hang ngdy, hdng gid ede vu be b^i vl tdi chftih, kdt qua cua cae vu kiln tung, cac hdnh vi gian Idn vln dugc fhm bdy;
ttidm chf cdc cdng ty Idim todn bi I*ai nhilu trifu ddia dugc ttidng
bao toan cdu. NhQng dilu ndy, lai cdng ldm tang thim tiiih hodi nghi vi chdt Iugng kilm lodn tfl [difa nhflng ngudi sfl dung BCTC Chi CO dilu Id chdt lugng kilm todn cao hay thfq) ttil khdng dl ddng nhtn bidt dugc tfl [difa nhting ngudi sii dung BCTC vd ciing nhilu n^fin cflu ddnh gia xdp hang cdc c < ^ ty kilm todn qua tilu ttiflc vl chdi lugng kilm todn.
Mac dfl, BCTC dS dugc kilm lodn thl vifc sfl dung cdc J ki&i ndy d l dua ra cdc quydt dinh kinh td tfl phfa nhflng ngudi sfl dunj BCTC vdn cdn bdn khodn, hodi nghi vl tfnh khdng chdc chdc tilm tang tfl phfa cdc cdng ty kilm todn khi myen bd rdng "BCFC khdng cdn chfla dung cdc sal pham trgng ydu do gian Idn gdy ra". Chinh ii vdy, kilm todn gian ldn vdn se \i chfl di dugc tranh ludn chua cd hi!
kdt thflc vd vifc kilm todn nd khdng thuc su don gian nhu nhflng gl chflng ta tudng tugng trong sdch vd. Kilm todn gian Idn thuc su hOu fch, khi chfnh cde KTV vi cdng ty kilm todn nhan ttiflc dugc tdm quan trgng vd ttiuc hifn cdng vifc kilm loan thdn trgng kJ ludng, sodt xlt chdt lugng chdt che. Nlu Idm dugc nhu vdy. thl nilm Un til [dua nhflng ngudi sfl dung BCTC dugc ddt dflng chd vdo boat ddng cua kilm todn ddc Idp.D
TM Uiu tham khdo 1. Albrecht, W. S.. & Romney. M. B.
(1986). Red-flagging management fraud: A validation. Advances in Accouniing. Vol. 3. 323-333.
2. Beanie, A. (2011). The pioneers^
financual fraud, invesiopedia.com/ard- cleslfinancial -lheory/09fhislory-ef' fraudjap. accessed on 4 May. 2015.
3. International Federation of Accountants (IFAC. 2009).
International Standards on Auditing.
Q j J -9^* o/u Mi' /odn V MimH /odn id'/Adna 6'/20/5
