NGHIBl CUU - TRAO DO!
V
Mot soy kien
ve kiem toan chuyen de trong kiem toan ngan sach dja phuong
TS. LE DINH THANG
Kiem toan chuyen i3e trong kiem toan ngan sach 6\a phuong thuc chat la viec lya chon mgt chu de nhat flinh tren co s o tiep can t u chinh sach cung nhu cac yeu to quan ly de thyc hien kiem toan. Voi each thuc tiep can nay, cac kiem toan vien tiep can ddi tuong kiem toan khdng phai la cac bao cao tai chinh ma t u phuong dien quan ly, phuong dien chinh sach de lya chpn cac npi dung, myc tieu kiem toan. Ee thyc hien kiem toan chuyen de khi kiem toan ngan sach dja phuong, theo chung toi can quan tam mpt sd van de sau day:
Ve npi dung kiem toan chuyen de:
Do cac npi dung quan ly rat rong nen npi dung chuyen de lua chgn cung bet sire phong phu. Moi npi dung lya chgn deu xuat phat tir cac npi dung quan ly khac nhau. Chang ban, kbi trien khai kiem toan quyet toan ngan sacb, cac doan kiem toan CO the lua chon chuyen de da dugc the hien ngay trong quyet toan, nhu chuyen de chi su nghiep giao dye, chuyen de chi sy nghiep y te, chuyen de chi su nghiep mdi trudng...
bay chuyen de thu sir dyng dat, chuyen de thu doi vdi doanh nghiep ngoai Qudc doanh, hay chuyen de ve tbu thue thu nhap ca nhan... Viec lya chgn npi dung nao de kiem toan chuyen
sau phy thupe vao dac diem kinh te xa hpi, vi tri dia ly cua tirng dia phuong va phai qua khao sat thu thap thong tin mai c6 su lua chgn ngi dung chinh xac.
Ve lua chpn chuyen de:
Lya chgn chuyen de bay thyc chat la lua chgn van de de di sau kiem toan. Neu la cupc kiem toan quyet toan ngan sach dia phuong thi lua chgn chuyen de chinb la chgn van de mang tinh trgng yeu de thyc hien kiem toan. Chang han nhy qua thong tin tir phuang tien truyen thong hoac qua khao sat, cd the lua chgn kiem toan chi su nghiep y te tai tinh A hay chi su nghiep giao dye tai tinh B. Viec lua chgn npi dung nao phai tiiy
thupe vao dac diem quan ly ngan sach, dac thu rieng cd cua timg dia phuang ma khong nhat thiet phai lua chpn gidng nhau giiia cac doan kiem toan, cac KTNN khu vuc.
Cac KTNN khu vuc ciing cd the lya chgn cac chuyen de rieng ngoai viec kiem toan quyet toan ngan sach, cac chuyen de lya chgn nay co the CO quy mo lan hay nho tiiy thupe vao dac diem ngan sach cua dia phuang tren dia ban khu vyc, kha nang ve nhan luc ciia KTNN khu vyc. Trong truang hgp nay can phai lua chgn chuyen de trong qua trinh xay dyng ke hoach kiem toan hang nam trinh Tong KTNN quyet dinh. Cac chuyen de cd the lua chon a cac dia phuang
16
T A P C H I I ^ M T U A N S Q 3 N A M z a 1 1NGHiBV c u u - T R A O Ddi
rat da dang, phong phii va tiiy theo dac diem quan ly d tirng dia phuong. Cac chuyen de cd the dugc lya chgn nbu ve quan ly tai san cdng d dia phuang, quan ly sir dyng dat, quan ly thue, quan ly dau tu xay dung CO ban hay chuyen de ve mpt ITnh vuc cu the nbu thu hoc phi, thu vien phi... Tham chi cd the lya chgn cac chuyen de co quy mo lien quan den nhieu huyen trong tinh nhu chuyen de ve quan ly ngan sach cac huyen, chuyen de ve quan ly ngan sach xa...
Lua chgn chuyen de ciing c6 the mang tinh chat lien "vung, nghTa la mgt chuyen de lien quan den nhieu tinh va do nhieu KTNN khu -vuc thuc hien.
Chang ban nhu chuyen de ve sir dung trai pbieu Chinh pbu cho he thong de dieu khu vyc song Hong lien quan den nhieu tinh va nhieu khu vuc. Chuyen de ve quan ly tai san cong d cac dia phuong... Cac chuyen de nay thong thuang dugc KTNN lya chgn va giao cho mpt so KTNN khu vuc thyc hien, c6 the giao mpt KTNN khu -vyc chu tri va cac KTNN khu vuc khac ciing thuc bien. Viec phan giao nhu the nao theo su phan cong cua Tdng KTNN. Cach thirc lya chgn chuyen de nay dua tren cac thong tin thu thap dugc hay nhirng yeu cau tir phia Chinh phu, Quoc hpi hay cac CO quan quan ly hay do sang kien de xuat cua cac don vi trong nganh.
Viec lya chgn chuyen de nhu the nao tiiy thugc vao yeu cau quan ly, nhung dien bien ve tinh hinh tai chinh ngan sach hay cac yeu cau mang tinh chinh tri, phyc -vu cac nhiem vu
chinh tri cua Chinh phu, Qudc hpi hay dua tren cac phan tich ve aii ro quan ly cua KTNN.
Thong thudng cac chuyen de do cac don vi trong nganh de xuat theo sang kien cua minh se trien khai de dang hon bdi xuat phat tir thuc tien va ngudi de xuat y tudng ciing chinh la ngudi thuc hien kiem toan.
Nhung chuyen de ldn lien quan den nhieu dia phuang thudng ddi hoi c6 su phoi hop mpt each nhip nhang, su dieu phoi chat che mai dam bao su thanh
Ve don vj dupc kiem toan:
Neu dan vi dugc kiem toan ddi vdi kiem toan bao cao tai cbinh hay quyet toan ngan sach dugc chi dan ro rang do la don vj chiu trach nhiem lap bao cao tai chinh, bao cao quyet toan.
Tuy nhien ddi vdi kiem toan chuyen de, each tiep can tir npi dung quan ly, tiep can tii' khia canh chinh sach nen dan vi dugc kiem toan lien quan den nbieu co' quan don vi tir hoach dinh ebo den to chuc thuc hien bay tong ket danh gia. Trong d6 khau to chuc thuc bien lien quan den nhieu dan vi khac nhau. Nam bat dugc van de nay de khi trien kbai kiem toan chuyen de can phai c6 cai nhin mai, each tiep can mdi ve dan vi dugc kiem toan de viec ra quyet dinh kiem toan, trien khai kiem toan, thu thap bang chung kiem toan deu phai c6 each nhin nhan khac so vdi kiem toan quyet toan ngan sach dia phuong trudc day.
To chuc thuc hien kiem toan:
Khi nam ro dac diem ciia
viec kiem toan chuyen de thi viec trien khai kiem toan chuyen de se dugc thuan lgi ban. Theo chung tdi cd cac each thirc trien khai khac nhau nhu sau:
Mpt Id, kiem toan chuyen de ciing vai kiem toan quyet toan ngan sacb dia phuang. Theo each thirc nay ve co ban khong khac nhieu so voi bien nay, viec lua chgn chuyen de nhu la lua chgn mpt trgng yeu kiem toan.
Cach thirc nay mang tinh truyen thong de dugc cac dia phuang ddn nhan. Tuy nhien cai kho lai la van de thdi gian cac rang bupe tir viec kiem toan quyet toan ngan sach. Khd c6 the di sau mpt khia canh nao do trong khi yeu cau lai la danh gia, xac nhan toan bp bao cao. Cach thuc nay c6 the lam trong ngan ban con ve lau dai can phai cd su tach bach ro rang ban.
Cdch thii' hai Id tach bach giiia kiem toan quyet toan ngan sach va kiem toan chuyen de thanh cac cupc kiem toan khac nhau. Dieu dd cd nghTa la trong mpt nam ddi vai mpt dia phuong cd the c6 ban mpt cupc kiem toan. Ngoai viec kiem toan quyet toan ngan sacb dia phuong mang tinh thudng nien de giiip Hpi dong nhan dan phe chuan quyet toan, cac KTNN kbu vyc CO the lua chgn cac chuyen de de trien khai kiem toan va cac cudc kiem toan chuyen de nay hoan toan dpc lap vai kiem toan quyet toan ngan sach dia phuang. Tiiy theo dieu kien, dac diem ve quan ly d tirng dia phuang ciing nhu nang lye cua KTNN khu vuc ma lua chon bao nhieu chuyen de trong mpt nam kiem toan.
Viec trien khai nay cd the tai
s t f i 3 N A M z a 1 1 T A P C H I K I ^ M T O A N 1 7
NGHIEN COU-TRAO Ddi
nhieu dia phuang neu chuyen de cd npi dung gidng nhau d cac dia phuang hay la phoi hgp giii'a cac KTNN khu vyc n^u lua chgn chuyen de mang tinh khu vuc, vung lanh tho. Theo each thirc nay, viec tien hanh kiem toan se thuan loi hon doi vai ca kiem toan quyet toan va kiem toan chuyen de, cac kiem toan vien se dugc lya chgn chuyen nghiep ban, mang tinb chuyen sau ban. Cac kiem toan vien thyc hien kiem toan se de dang ban va c6 the phat huy dugc het kha nang cua minh khi thuc thi nhiem vy. Tuy nhien ca KTNN den cac dia phuong deu phai ddn nhan mpt thyc te la mpt nam se c6 nbieu hon mgt cupc kiem toan so vdi each thuc truyen tbong lau nay. Va sy don nhan nay c6 san sang hay khong la van de can phai dugc ban bac, can nhac trudc khi trien khai.
Oe thuc hien kiem toan chuyen de thanh c o n g , tach bach giua kiem toan quyet toan va kiem toan chuyen de, theo chung toi can giai quyet mpt so van de sau day:
Thu- nhdt, tao su dong thuan, thong nhat trong toan nganh:
Kiem toan chuyen de la mot van de tuy khong mai doi vdi KTNN nhung de trien khai tbanh cong tai cac dia phuong, cac KTNN khu vuc doi hoi phai CO su dong thuan, nhat tri cao trong toan nganh de hudng nhung quyet tam mang tinh chinh tri ciia KTNN tro thanh hien thyc. Chi cd sy dong thuan, nhat tn mdi thu hiit dugc toan the nhan lye, tri tue phuc vu cho viec kiem toan chuyen
de. Til' bp may dieu hanh, chi dao den cac bp phan td chirc thuc hien deu phai thay doi each thiic, tu' duy do vay can phai c6 nhii'ng quyet tam khong chi til' cap lanb dao cao nhat ma con d sy dong tam hiep luc thong nhat giiia cac don vi trong toan nganh de cd the thuc hien thanh cong.
Thii' hai, tang cudng pho bien, tuyen truyen de cac ca quan d dia phuang nam bat
dugc each thuc tiep can mdi cua KTNN, thong qua do tao su ddng thuan nbat tri trong toan bp he thong chinh tri d dia phuong. Day la npi dung rat quan trgng phai dugc quan tam khong chi d cac cap lanh dao cua KTNN, lanh dao cac don vi tryc thugc ma pbai quan triet den tirng kiem toan vien. Moi kiem toan vien nhu mpt tuyen truyen vien de giai thich cho cac CO' quan, don vi va nhiing
J 8 TAP C H I K I ^ M T Q A N j Q 3 N A M z a 1 1
IMGHIEN c d u - T R A O Ddi
ngudi cd lien quan d dia phuang hieu de co sy ddng thuan.
Thir ha, dao tao dpi ngii can bd de thuc hien kiem toan chuyen de. Day la npi dung can thiet quyet dinh sy thanh bai khi td chii'c kiem toan chuyen de. Can c6 npi dung dao tao de cac KTV c6 du ky nang va kien thirc tiep can chinh sach ciing nhu cac phuang dien quan ly trudc khi thuc bien kiem toan.
Can thay doi each thuc, npi dung dao tao de cd cac kiem toan vien chuyen sau, am hieu cac ITnh vyc va am hieu quan ly, kinh te, tai chinh vT mo tir d6 c6 the tiep can chinb sach mpt each am tudng.
Thu- tur, thay ddi each thuc kiem toan ngan sach dia phuang: Ngoai viec kiem toan bao cao tai chinh, KTNN hay cac KTNN khu vyc lua chgn cac chuyen de phu hgp de tiep
can tir khia canh quan ly dap irng yeu cau ngay cang cao cua cac CO quan dan cu ciing nhu co quan quan ly. KTNN cd the td chirc thi diem tai nhirng dia phuong lan nhung cupc kiem toan chuyen de sau d6 tong ket danh gia, nit kinh nghiem trudc khi khi trien khai ddng bp.
Trudc mat, trong nam 2011 khi trien khai ke boacb kiem toan quyet toan ngan sach dia phuang, moi doan kiem toan nen lya chgn mpt chuyen de rieng phu hgp vdi dac thii cua dia phuang de trien kbai kiem toan cung vdi kiem toan quyet toan, phu bgp vdi muc tieu kiem toan nam. Nhting nam tdi khi xay dung ke hoach kiem toan nam can lua chgn cac chuyen de phu hgp de cac khu
•vuc trien khai.
Thii-niim, can nghien ciiu de c6 he thong bao cao, mau bieu bao cao phuc vy kiem toan chuyen de. Tuy nhien can luu y do day la cupc kiem toan chuyen de nen cac y tudng kiem toan se rat quan trgng, can cd he thong bao cao chi mang tinh nguyen tac, quy dinh md de c6 the phat huy het kha nang sang tao cua kiem toan vien, doan kiem toan./.
Toi lieu Ihom ifhoe
^ Luat Ngan sach nha nuoc va cac van ban hudng dan s Luat Kiem toan nha nurdc va cac van ban hudng din.
I He thong Chuan muc l<:iem toan cua KTNN
He thdng quy trinh kiem toan cua KTNN
• Cac chi dan cue INTOSAI ve kiem toan hoat dong
S Q 3 N A M Z a i 1 T A P C H i K | € M T C I A N
