NGHIEN CUU
Kiem toan noi bo tai cac don vi cong:
kinh nghidm quoc te va bai hoc cho W t Nam
Nguy^ H6ng Anh
Khoa K6 toan, Truong Dai hgc Kinh te ky thudt COng nghiep
Kidm todn ndi bd (KTNB) dd hd Uidnb mdt ca che kiem sodt khdng thd Uiidu trong ca khu vuc cdng (KVC) Ian khu vuc hi nhdn. Ddi vdi KVC, KTNB huu hieu ddng mdt vai hd quan trong, trong vide dam bdo tinh hflu hieu cua cdng tdc qudn Iy vd muc Udu chinh cfla KTNB Id hd hg KVC dat dugc muc tidu cua minh, thdng qua cdeh ue'p can cd trdt tu vd cd ky ludt. Qua vide Um hidu vd cdc cdng Uinh nghien cuu ve KTNB tai cdc KVC d mgt sd qudc gia hen the gidi, bdi viet de xudt mdt sd gidi phdp nhdm xdy dgng he thdng KTNB phfl hop vdi Unh blnh Uiuc Uen tai cdc don vi hdnh chinh su nghidp (HCSN) cua Vidt Nam nhdm ndng cao hidu qua su dung ngudn ngdn sach nha nude (NSNN) mdt each hieu qud vd minh b?ich.
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Tai cdc don vi HCSH, ngodi vide td chflc cdng tdc kd tddn phdi dugc thuc hien mdt cdeh khoa hgc vd hgp ly, edc dan vj can thidt lap bd phdn KTNB vi KTNB gdp phdn ddm bdo cdng khai minh bach thdng Un tdi chinh, ndng cao tinh hidu qud, tinh hidu ndng vd tinh kinh td trong cac boat ddng, duy trt su tudn thu cfla cde quy dinh, quy chd ndi bg trong don vi, giup phdt hidn nhting yd'u kem, gian idn trong qudn Iy, bdo vd tdi sdn cfla don vj (Dodn Tdt Thanh, 2017) va cung cdp thdng Un tai chinh ddng tin cdy, chinh xdc cho nhd qudn ly trong vide ra quydt dinh. Cdc td chflc cd hoat ddng KTNB hiiu bidu vd hieu qud se kinh doanh cd hidu qud cad hon nhung td chue khdng cd chflc nang phat hidn gian ldn trong don vj. Trdn thuc te, KTNB d Viet Nam ehua phdt huy hidu qua vd bdc Id nhidu bat cap do su suy thodi ndn kinh td Viet Nam ndi ehung vd cdc dan vi thudc KVC ndi ridng. Trong nhting nam gdn ddy, cung vdi xu hudng cai cdeh qudn Iy tdi chinh cdng thed hudng tdng cudng hidu qud su dung ngudn Iuc cdng cfla Viet Nam (Nguydn Thi Khdnh Vdn, 2018) ddi hdi KTNB don vl cdng Viet Nam ndi chung, don vi su nghidp GDCL ndi rieng, phdi mang lai hidu qua. Do dd, vide Um hidu ve boat ddng KTNB tai khu vuc cdng cua cdc nude trdn thd gidi se giup cdc don vj HCSN cfla Viet Nam ed them nhidu bdi hgc kinh nghidm, trdng vide thiet lap he thd'ng KTNB boat ddng mdt each hidu qua.
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2. Kiem toan noi bo khu vuc cong tai mot so quoc gia tren the gidi
• Tai Nam Phi:
Nghidn cflu ve KTNB tai mdt co quan chinh phfl qud'c gia Nam Phi dd nhdn manh mdt sd ydu td, bao gdm thidu trinh do chuydn mdn cua mdt bd phdn kiem todn vien ngi bd (KTVNB) Id ydu td cdn trd vide thuc hidn chflc ndng KTNB trong KVC d Nam Phi. Til dd, tdc gid de xudt rdng cdc Uy ban Kiem todn trong KVC ndn khdi ddng ke hoach hudng dan nhtrng KTVNB, dd thflc day gid tri Uem ndng cfla hogt ddng KTNB trong KVC, cflng nhu gidi quydt cdc rao cdn.
Nhflng kdt qud ndy cung cap eho chinh quydn cdi nhin sdu sac vd thuc hang KTNB trong KVC va cd bidn phdp td'i uu hda boat ddng thdng qua vide tim ngudn cung ling KTVNB, nham ddp flng ky vgng cfla cdc bdn lidn qflan vd khdc phue Unh trang kidm toan vidn thuc hien edng vide KTNB ddu dugc thud, tai cdc nhd cung cdp djch vu kiem todn bdn ngodi (Plant, 2014).
• Tai Ethiopita:
Dessalegn G. Mihret vd Yismaw (2007), thuc hidn nghien ctm hieu qud cfla KTNB trong mdt to chflc giao due cdng Idn d Ethiopia, cho rdng viec KTNB thidu hieu qud se gdy dnh hudng ddn vide kiem sddt vd ngdn sdeh tdi nguyen vd ngudn ngdn sach dd sfl dung.
Do do, nhdm ndng cao hieu qud KTNB thi can phdi md rdng pham vi djch vu bdng cdcb md rdng pham vi cfla cdc he Uidng vd cac hogt ddng kidm todn kdt hgp vdi
phdn Uch rfli ro thich hgp. Bdn canh dd, su quan tdm cua cdc nhd qudn Iy ddn cac kidn nghi cua KTVNB vd cdc chinh sach ddi vdi nhan vien cd Uinh dd tdt. Id nhdn td cd anh hudng ddng kd den hidu qud KTNB.
Cdc KTVNB thidu kidn thue vd thidu chuong trinh ddo tao thich hgp vd cdc phuong phdp kidm todn cd hidu qud. Cac quan didm Ueu cgc ddi xfl ddnh cho KTNB, ddn den ban giam dd'c khdng khuyen khich ma chi vd hidu hda nhiing ddng gdp ticb cue ctia KTNB.
Ben eanh dd, Shamsuddin (2014) cho rang, cdc KTVNB trang KVC dang gdp khd khdn trong vide thue hidn chue ndng cua hg mdt cdeh hidu qud do thidu su dgc lap vd thieu ndng Iuc, vi hg khdng chi thuc hidn chflc ndng kidm toan md cdn thuc hidn cdc nhidm vu khdc theo ydu cau cua nhd qudn Iy. Hidu qud cfla cudc kidm tddn bj dnh hudng rdt nhidu, bdi su ddc ldp cua KTNB. Ndu cdc KTVNB khdng ddc lap, bdo cdo ma hg lap ra sd vd ich trong vide cdi thidn hach nhidm gidi trinh vd tinh minh bgch eua todn bd KVC.
• Tgi Ghana:
Omar & Abu Bakar (2012) thue hidn nghidn cflu hidu qud cua KTNB trong KVC Ghana, cho rdng se bi can hd bdi mdt sd yeu td': Trinh do chuyen mdn thdp cfla KTVNB; uiidu su ho trg cho cdc boat ddng KTNB vd hoat dgng yeu kem cfla Uy ban Kidm todn. Dfl KTNB ddng gdp ddng kd trong qudn Iy, kiem sodt vd ddnh gid nil ro hong KVC nhung pham vi boat ddng lai rdt hgn chd, tap trung vao ede boat ddng kiem tddn thudng xuydn nbu kidm todn su tudn thu chinh sdeh, quy tac, phdp luat vd ddnh gid Unh hinh tai chinh. Do KTVNB khdng thdnh thao vd khdng ndm rd dugc vai hd cua hg, khung phdp ly vd quy dinh ve KTNB, hd trg quan ly cdn thidu.
• Tgi Nigera:
Emmanuel va cdng sg (2013) thuc hien danh gia vd hidu qua cfla KTNB tai KVC d bang Kogi Nigera cho rdng, KTNB cd the kiem tra hidu qud cdc hdnh vi gian Idn hong KVC. Qua dd, tdc gid khuyen nghi Cbinh phu ndn duy tri mdi hudng boat ddng, sao cho cdc KTVNB ed du su dgc lap dd hodn thdnh nhidm vu mdt cdcb hidu qud. Ngodi ra, cdn tang cudng ky ndng chuydn mdn vd su tudn thfl nghidm ngat cdc tidn chudn phap ly cfla KTNB. Nwannebuike & Nwadialor (2016) khi ddnh gid hieu qud eua KTNB hong KVC cfla Nigeria, eho rang mdc du cd sdn ddy du cdc hinh phat nhu mdt sd td chue vdn vi pham cdc thu tuc KTNB. Tu dd, tac gia dd xudt ndn cdp nh^t kien thuc cho cdc KTVNB vd thidt lap mdt quy trinh tuydn dung todn didn vd minh bach ddi vai KTNB. Mdt sd khuyen nghi nen dugc xem xdt, bao gom: Quy trinh tuydn dung cho KTVNB can dugc minh bach de ddm bdo su tham gia eua nhting nhdn vidn cd trinh dd; Qudn Iy edc td chflc ndn thflc ddy ddi ngfl KTVNB Uiuc hien ddy du cac Uifl tuc KTNB mdt each can than; Qudn Iy td chiie ndn hgp tde vdi cdc KTVNB de thuc day hidu qua cfla cdc bidn phdp kidm sodt khdc nhau; Ddo tao thudng xuydn ddi
ngu KTVNB Id cdn thidt, dd tdng cudng ky ndng thuc hidn cdc thfl tuc cdn thidt. Ngodi ra, KTVNB cdn tudn thu nghidm nggt khung phap Iy cua qudc gia vd Idp va trijih bdy BCTC vd phdi khdch quan, dde lap de cd du khd ndng cdi thidn dd tin cay vd tinh tmng thuc cfla cdc BCTC thudc KVC Tai A rdp Saudi.
Hidn tai trong cdc td chflc KVC d A rdp Saudi chju su kiem sodt cua Tdng cu Kidm tddn. Tfl bdng chflng ndy, cd the thdy rdng cdc yeu to the che dnh hudng ddng kd dd'n su phdt hidn efla KTNB trong KVC efla A Rap Saudi. Trdn ca sd dd, tdc gid dua ra mdt sd khuyen nghi ve cdcb thiie td chue hd thd'ng KTNB vd khung phdp Iy ve KTNB. Bdn canh dd, viec cung cdp thdm ngudn Iuc dd hd trg gido due va ddo tgo cho ca cdn bd quan ly vd KTVNB d tdt ca cde giai doan bad gom vide ndng cao ndng luc cfla KTVNB, cdc don vi cdn quan tdm den cdc nhdn td nhu sd lugng nhdn vidn bd phdn KTNB, mdi quan he gifla KTVNB vd kidm todn ben ngodi, Unh dgc lap cfla KTNB va mflc do hd hg cua nhd qudn Iy cho cdc ehuc ndng KTNB, vi ddy Id cdc nhdn td dugc xem Id cd dnh hudng ddng kd ddn bleu qud cua KTNB.
• Tgi Oc:
Christopher (2014) thuc hidn nghidn ciiu hidu qud boat ddng cfla KTNB tgi cdc trudng Dgi hgc Cdng Idp cua Oc, Ket qud eho thdy, da sd eac chflc ndng KTNB cua trudng dai hgc dang boat ddng theo cdc sdp xdp Iinh hogt vd cd khd nang tang cudng hldu qua quan tri cfla td chflc, nhd vao su bd hg phu hgp cua cac nha qudn Iy vd kiem todn vien bdn ngodi. Tuy nhidn, tde gia cflng cho rang, khdng cd quy djnh nhdt quan cho ca cdu va chflc ndng cfla KTNB. Do dd, tdc gid dd xudt can phdi xdy dung he thd'ng phdp ludt chat chd vd chudn muc nghd nghidp, dd ddm bdo chflc ndng cfla KTNB dugc thuc hien mdt each loan dien. Ben canh dd, cdc don vi can xem xet vide edi thidn cdc kdnh tmydn thdng gifla cdc kidm todn vidn ben ngodi vd KTVNB vi KTVNB va kidm toan vidn ben ngodi Id ca chd gidm sdt, de dam bdo tinh huu hieu vd hidu qud hong chi tidu cua KVC
3. Bai hoc kinh nghiem cho cac flon vi hanh chinh su nghiep d Viet Nam
Trdn co sd nghidn ciiu kinh nghidm cfla mdt so nude trong viec xdy dung vd phdt trien KTNB trong eac don vi thudc KVC, cd thd rflt ra mdt sd bdi hgc kinh nghidm cho cdc don vj hdnh chinh su nghidp d Viet Nam bad gdm:
Thu nhdt, khdn truong ban bdnh he thdng van bdn phap quy quy dinh vd hogt ddng KTNB vd quy trinh hudng ddn nghe nghidp. De tdng eudng quan Iy Nhd nude dd'i vdi hdat ddng KTNB, Nhd nude can xdy dung vd ban hdnh nhting quy dinh cho hoat ddng KTNB phu hgp vdi dieu kien mdi, vdi ndi dung hudng ddn cdc dan vj thie't lap bd phdn KTNB. Nhd nude can ban hdnh cac quy dinh vd chd tdi, bdt budc cdc don vl phdi
NGHliN CUU
td ehuc bd phdn KTNB. Vd phia Bd Tdi chinh (BTC), du da dua ra Du thdo Nghi djnh, quy djnh vd td chue hogt ddng KTNB trong cdc ca quan Nhd nude, don vi su nghidp edng Idp vd daanh nghidp vd trong du thdo da cd nhting quy dinh mdi kha chat che vd KTNB nhu:
xac dinh rd mdt sd loai hinh don vi bat budc phai cd KTNB, trdch nhidm bdo cao cfla ngudi dimg dau bd pban ndy. Tuy nhien, vdn chua cd nhflng hudng ddn cu the nhdm hudng hogt ddng KTNB theo mdt khuan mau nhdt dinh vd ddn nay Nghi dinh vdn chua chinh thflc ban hdnh. Do dd, BTC cdn sdm hoan thidn de ban bdnh quy dinh ve KTNB. Bdn canh dd, cflng cdn cd nhting quy dinh ve dinh vj phdp Iy, tinh dde ldp, dgo dfle nghd nghiep, quyen han vd trdch nhidm ciia KTNB. Bdn canh dd, cdc vdn bdn ve KTNB do BTC ban hdnh cdn phdi ldm tdng tinh hidu Iuc trong thuc thi thay vi nhung quy dinh mang tinb dinh hudng, ggi md hay la hanh lang phdp iy chung cho logi hinh KTNB.
Thfl hai, tdng cudng ddo tao ngudn nhdn Iuc KTNB.
Ddo tao vd phat tridn ve kidn thflc cua KTNB la chia khda chinh hudng tdi mdt Uy ban Kidm todn hidu qud (Shamsuddin, 2014). Dodo, cdc ca sd ddo tao cdn tdp tmng trang bi cho ngudi hgc nhting kidn thuc ve KTNB, ed thd dua mdn hgc KTNB vao chuong trinh hgc bdt budc, dd'i vdi cac sinh vidn chuydn ngdnh Ke tddn — Kidm toan. Cae td chflc Hdi nghd nghidp ndn thudng xuydn td ehuc cac ldp ve ddd tao cdp chung chi bdi dudng nghidp vu KTNB, theo chudn muc vd thdng le qudc te. Bdn canh dd, cdn xem xet hgp tac vdi cdc td chflc kiem todn hdng dau trdn thd gidi, nhdm hd trg trong vide trao ddi kinh nghiem hodc dao tao nguon nhdn Iuc chdt lugng cao, vi cd the cap nhdt thdm cdc xu hudng cho vide dp dung tgi cdc dan vi vd chudn muc mdi.
Thfl ba, tang cudng Unh ddc lap vd khach quan cua bd phdn KTNB. Khi KTVNB edng ddc lap, hieu qua cfla cudc kidm todn sd cdng gia tdng (Karapetrovic &
U'illborn, 2000; Mizrabi & Ness-Weisman, 2007;
Ussbawanitchait and Intakhan, 2011). Bd phdn KTNB phdi ddm bdo tach bl^t vd ddc ldp vdi cdc don vj, cde bd phdn chue ndng cua don vj de cd thd hodn thdnh nhidm vu kidm todn. Muc dich, quydn hgn vd trach nhidm cfla bd phdn KTNB phai dugc ndu rd trong vdn bdn chinh thflc. Trong quy chd boat ddng ciia KTNB phdi xdc dinh rd dja vj cfla bd phdn KTNB, cho phep bd phdn KTNB dugc phep tidp can nhflng nguon thdng tin ndo dd thuc hien cdng vide cd lidn quan vd pham vi hogt ddng cua KTNB. Kidm tddn trudng cd quyen tidp can true tiep vd khdng ban chd vdi qudn Iy cdp cao. Didu ndy cd the dgt dudC thdng qua mdi quan hd bdo cdo kep. Cdc mdi de dga ddi vdi tinh ddc lap phai dugc qudn Iy, d cdp do mdi kidm toan vidn va edp do cua cd phdng ban vd td chflc.
Thu tu, tdng cudng mdi quan he gifla KTVNB va Idem todn vien ben ngodi. Su phdi hgp va hgp tdc giua cdc KTVNB vd ben ngoai cd dnh hudng ldn, trong viec
3 0 K,MH T . nHAU A - THA, BiMH . . . < T H A M . 3 / ^UZU>
lap bao cdo kiem todn chat lugng. KTVNB cd Uid hgp tdc vdi kidm toan vidn bdn ngodi trong viec IdP kd hoach chung, bao ddi thdng Un, y kidn, vd bdo cdo dd tao dieu kidn cho chat luang cudc kidm todn dugc nang Idn (Shamsuddin, 2014).
Thii nam, tang cudng hd tro cfla nhd qudn ly ddi vdi boat ddng KTNB. Su h6 trg cfla nha qudn ly cap cao Id rdt quan trgng , nhd qudn ly cdn cd nhdn Uiflc dflng dan vd vai trd cfla KTNB, trong vide kiem soat, ngdn ngtra vd phdt hidn cdc sai pham trong qudn ly, d^
tfl dd cd nhflng hd trg cdn thidt giflp bg phdn KTNB c6 the phdt huy hdt hieu qud hoat ddng tai don vl. Ben cgnh dd, nhd qudn Iy can xdy dung quy trinh tuydn dung KTVNB mdt cdeh cdng khai vd minh bach, nham dam bdo tuydn dung dugc nhung nhdn vidn cd hinh do chuydn mdn vd cd dgo dfle nghe nghiep trong thuc hien nhidm vu. Ddng thdi, ngudi dflng ddu bd phdn KTNB nen tham du cac cudc hgp vdi nha qudn ly don vi thudng xuydn, dd biet cdc chinh sdeh dnh hudng ddn muc tidu cfla to ehuc . Ngodi ra, nhd qudn ly can quan tam ddn van dd kinh phi ddnh cho boat ddng KTNB hong donvi./.
Tai lieu tham khao
Bui Phuong Nhung, 2016. Hodn thien td chflc cdng tdc kd todn hong didu kidn flng dung CNTT tai cdc trudng dai hgc edng lap. Tap chi Cdng thuong, sd 7.
Dodn Tdt Thdnh, 2017. Ndng cad hieu qud KTNB tai cdc trudng dai hgc cdng ldp. Tap chi Tai chinh, Ky 2- Thang 4/2017
Nguydn Thi Khdnh Vdn, 2018. Xdy dung md hinh nghien ctm cdc nhdn td' dnh hudng hieu qud KTNB trong cdc don vi thudc KVC Vidt Nam. Tap cbi Kd toan
& Kidm todn.
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