KlfeM SOAT NOI BO NGHIEP VU TIEN GUI TAI NGAN HANG
N 6 N G N G H I E P VA P H A T T R I E N NONG T H 6 N VIET NAM CHI NHAJNH TIEN GIANG
• HUYNH THANH TOAN (*) TOMTAT
Nghiep vu tiin giii Id mot nghiep vu quan trpng cua ngdn hdng thuang mgi Di ddm bdo viec chip hdnh chinh sdch kinh doanh, nggn ngira thieu sot trong xir ly nghiep vu tiin giti thi vgi trd ciia he thdng kiem sodt ndi ho nghiep vu tien gdi Id rdt quan trong. Trong bdi viet ndy, tdc gid di cap den nhirng vdn de mgng tinh ly ludn ve he thdng kiem sodt noi bd nghiep vu tiin giti tgi ngdn hdng thuong mgi theo quan diem cua COSO 2013. Tren ca sd dd, tdc gid nghien dm thuc trgng he thing kiem sodt ndi bd nghiep vu tien gui tgi Ngdn hdng Ndng nghiep vd Phdt trien Ndng thdn Viet Nam, chi nhdnh tinh Tien Gigng (Agribgnk Tien Giang), phdn tich nhicng mat dgt duac, nhirng nhdn td tdc ddng vd nhimg hgn che cdn tdn tgi cda hogt dgng ndy, tir do tdc gid dua ra cdc gidi phdp cu the nhdm hodn thien hie thdng kiem sodt not bd nghiep vu tien giii tgi Agribank Tien Giang
trong thai gian tin.
Titkhda: Tien giri, kiem sodt ndi ho, ngdn hdng thuong mgi...
SUMMARY
Deposit is an important service of commercial banks. In order to ensure the compliance with business policies and to prevent problem In dealing with deposit operations, the role of the internal control system of deposit operations is very important. In this article, the author deals with the theoretical issues of the internal control system of deposit operations at commercial banks in view of COSO 2013. Based on that, the author research the status of internal control system of deposit operations at Vietnam Bankfor Agriculture and Rural Development, Tien Giang branch (Agribank Tien Giang), analysis of achievements, impact factors and deadlines In addition, the author has proposed specific solutions to complete the internal control system of deposit operations atAgiibank Tien Giang in the near future.
Keywords: Deposits, internal control, commercial banks, ...
1. Dat van fll
Agribank Tiln Giang la chi nhanh ngan hang cd thi phin vdn huy dpng cao nhat so vdi cae ngan hang thuong mai (NHTM) khac trong tinh Tiln Giang, chilm khoang 29,1% thi phan vdn hiiy dpng, sd luong khaeh hang tiln giii dat ban 80.000 kbaeh bang, sd lugng giao dich nghiep vu tien giri moi ngay binh quan tren 2.000 giao dich. Cd t b l thiy, ngbiep vu tiln gui la mdt nghiep vu quan ttpng cua chi nhanh vdi quy md ldn ca v l sd lupng va gia tti. Tuy nhien, he thdng kiem soat ndi bd (KSNB) nghiep vu tiln gui tai Agribank Tiln Giang van cbua dupe chu trpng nhieu, ehua phat buy hit vai ttd cflng nhu chua kilm soat dugc loan dien mpi boat dpng c i a nghiep vu tien gui. Vi the, viec nghien cthi d l tim ra eac giai phap nhim hoan thien be thdng kilm soat npi bd nghiep vu tien giti tai Agribank Tiln Giang la dilu d n thilt.
2. Hoat flong huy flpng tiln gui tai N g i n hang Ndng nghigp va Phat triin Nong thon Viet Nam, chi nhanh Tien Giang
- Ctf cm tien giii
Agribank Tiln Giang ludn duy tri ca d u tiln giri theo hudng pbu hgp vdi dien bien nen kinb te timg giai doan va ed su chuyin dich dung hudng v l ca d u . Trong gtai doan 2014-2016 tten gtii ngSn han vin chilm ty trgng cao bon so vdi tiln gui trung vit dai ban, tuy nhien co cau tien gin cd xu hudng chuyin dich to tiln giri cd ky ban ngin sang tiln gut cd ky ban dai ban do thi tradng tai
I ^ M I f l c v ' ^ f o l i p c Trirfrng DH KTCN Long An TAP CHi KINH TE - CONG NGHIEP
NGHIEN CU U - TRAO DOI
chinh da dn dinh, chu thl tiln gui tilp tuc van la ca nhan tir dan cu chilm ty trgng cao han so vai td chuc va tien gui ndi te la chu yeu.
Bang 1. Cff c3u ngu6n v6n huy dgng ciia Agribank Ti^n Giang 2014-2016 DVT. Tydong
Chi tieu TQng nguon von huy flong Trong do:
Nam 2014 10.069
Ty trpng
(%)
100 Nam 2015 11,880
Ty trong
(%)
100 Nam 2016 14.300
Ty trpng
(%)
100 1. Theo doi tiroTie Siii tien
Ticn gu'i ca nhan Tien gui to chuc
9.460 609
93,95 6,05
11.185 695
94,15 5,85
13.815 485
96,61 3,39 2. Theo ky han
Tien giri kliong ky han Tien gui co ky han dudi 12 thang Tien gui co ky han tir 12 thang den dudi 24 thang
Tien giri c6 ky han tir 24 thang trd len 860 7.089 2.108 11
8,54 70,40
20,94 0,12
1.067 7.580 3.184
49 8,98 63,80 26,80 0,42
920 8.662 4.617 101
6,43 60,57 32,29 0,71 3. Theo ioai tien te
Tien giri ngi te Tien giri ngoai te
9.965 104
98,97 1,03
11.776 104
99,12 0,88
14.240 60
99,58 0,42 (Ngudn: Agnbank Tien Giang) Theo sd lieu bang !, ttong giai doan 2014 - 2016, iai Agribank Tien Giang, ngudn tien gui ca nhan nam vai trd chi dao cbiem ty Ie 93,95% tdng ngudn vdn huy ddng. Nguyen nhan la do ttong thdi gian qua, chi nhanli da trien khai nhieu chuong trinh khuyen mai, dy thuting, siin pham tien gui da dang ve ky ban va hinh thirc de thu but huy dpng vdn dan cu. Ddng thdi, de chuyen dan ttpng tiim kinb doanh sang ITnh vuc ngan hang ban le, chi nbanb cflng chu y ban din cdng tac cham sdc khach hiing ca nhiin va cd ea cbe giao khoan cbi tieu buy ddng vdn din timg can bd, tao ddng luc khuyen khich can bp tich cue hem ttong cdng tac huy ddng vdn trong diin cu.
Cing ttong giai doan nay, nguon tiln gui ngan han ludn chilm ty trpng ldn so vdi tiln gui tiling va dai ban. Tuy nhien, ngudn vdn cd su chuyen dich manh sang cac ky ban dai ban vdi su gia tang ty trpng cia ngudn vin ttnng va dai han tu 21,06% nam 2014 len din 27,22% nam 2015 va den cudi nam 2016 ty trpng la 33%. Nguyen nhan la do tu quy III nam 2014, lai suit huy ddng bit dau giam manh va du kien duy tti d rauc tblp khiln nha diu to cd xu hudng gtii tiln ky han dai hon de tranh thu dugc mite liii suit cao bon.
Trong khi dd, co d u tbeo loai tiln te hiu nhu khdng ddi vdi ty le tiln giri ndi te 'VND trong tdng tien gui d muc rat cao (tren 98%). Nguon vdn ngoai te chu ylu la tiln gu'i tbanb loan cua mdt sd khach bang doanh ngbiep xuit khiu cd ngudn thu ngoai te va chilm ty trpng rit nhd trong tdng ngudn vdn va ngudn vdn nay cd xu hudng giam sit manh do tu nam 2014 Ngan hang Nha nudc Viet Nam bat dau thuc hien dilu chinh giam trin Iai suit huy ddng bing ddng USD tu 1% xudng 0,75% va den nay la 0%.
- Quy in 6 tien giii
Trong giai dojm 2014 - 2016, tinh binh lam phat dil dupc kilm chl trong gioi !,£,„ y ^ ^ j^jj toy nbien lai suat van dugc cjuan Iy chat che, su canh tranh gay gjt giira cac ngan hitng tren dia bail khiln tinh hinh huy ddng vdn tai chi nhanh gap nhilu khd khan. Dac biet, Agribank la "t -
hang 100% vdn sd hilu Nha nudc vira thue hien muc tieu kinh doanh thu Igi nhuan vira thuc bien muc tieu cua Chmh phu hd trg doanh nghiep san xuit kinh doanh vugt qua khd khan, khdi phuc nen san xuit ndng ngbiep ndng thdn, gdp sire chung tay xay dung ndng thdn mdi. Tuy nhien, chi nhanh vin hoan tiianh vugt muc cac chi tieu tiln giri dugc giao. Nhin chung, quy md tien giti cd xu budng gia tang nhanh ttong giai doan 2014 - 2016.
Bilu fll 1, Quy mo tiln giri Agribank Tiln Giang 2014-2016
DVT Ty dong 15,000 -
14,000 • 12,000 - 10,000 - 8,000 - 6,000 - 4,000 2,000 -
14.300
l O ^ O g a ,
11.850- '
"^
Nam 2014 Nam 2015 Nam 2016
(Nguon Agnbank Tien Giang)
Den 31/12/2016, tdng vdn huy dgng cua chi nhanh dat 14,300 tyddng, tang 2.420 tydong, tdc dp tang dat 20,37% so vdi nam 2015 va gap 1,42 lan so vdi nam 2014. Nguyen nlian do nam 2012 la nam danh dau su phuc hdi nhanh chdng sau suy thoai kinh te, nen kinh te trong nudc ciing c6 budc khdi sac, di vao dn dinh, den nam 2014 dudi su hd trg va dieu hanh cua Chinh phu, cac doanh nghiep bat dau phuc hdi san xuat, cac hd kinh doanh cung phat trien han ve so lugng lan quy md lam cho ngudn tien nhan rdi ngay cang tang, day chinh ia kenh huy ddng hieu qua cua ngan hang, gop phan lam quy md tien gui cua Agribank Tien Giang ngay cang tang,
Nhu vay, vdi quy md tiln giri ngay cang tang va da dang nhieu hinh thuc thi hoat ddng kiem scat nghiep vu tiln giri cSn phai dugc quan tam dung muc, khong chi tang cudng kiem soat ve so lugng giao dich ma ddi hdi viec kilm soat phai cd chat lugng han, phai that chat che hon nham ban che thap nhat kha nang xay ra rui ro, bao dam an toan ngudn von va tai san cua khach hang.
3. Banh gia he thdng kiim soat ngi bg nghiep vu tign gui tai Ngan hang Ndng nghiep va Phat triSn Nong thon Vi^t Nam, chi nhanh Tien Giang
3.1. Nhihig ket qua dat dirge
He th6ng kiSm soat ngi bg nghiep vu tign giri tai Agribank Tien Giang giai doan 2014 - 2016 da dugc cai thien dang kk, hoat ddng klia hieu qua, dat dugc yeu cau ma lanh dao chi nhanh de ra.
Hoat dpng kigm soat ngi bg nghiep vu tign giri da dat dugc radt sd ket qua dugc ghi nhan nhu sau:
- Ve moi tne&ng kiem sodt
Da xay dung va t6 chuc thuc hien nghiep vu t i k gui dung quy dinh va co hieu qua, phat huy vai tro, chuc nang, nhiem vu cua tung ca nhan trong he thong kiem soat ndi bd.
Da thigt lap ca c^u td chuc va each thdc phan dinli quygn ban, trach nhi?m, phan cap uy quygn hgp ly, cu thg, rd rang tir khau tigp nhan khach hang, tac nghiep den hau kigm. Trong dd, bg phan kigm scat ngi bd chinh true thudc hdi sd tuih tach bacb vdi bg phan giao dich khach hang nhkm tang cudng tinh dgc lap cua he thdng kigm scat ndi bd. Pham vi trach nhiem cua moi bgn dgu 3trgc quy dinh chi tigt dS tranh nhirng lo h6ng hoac su chdng cheo trong cdng tac kigm tra, kiem scat.
TAP CHI KINH TE - CONG NGHIEP
NGHIEN CUU - TRAO DOI
Chuin mirc dao due, van hoa Agribank, ky nang cham sdc khach hang dugc xay dung va pho bign dgn toan bd can bd. Ddi ngu nhan vien dugc tuygn dung, dao tao dam bao nhirng ky nang va higu bigt can thigt dg thuc hien tdt chuc nang, nhiem vu cua minh. Dac biet, nhan su kigm soat ngi bg da phdn la nhirng can bd co kinh nghiem cong tac, ph^m chit dao due tdt, am higu nghiep vu, cd thg kigm soat, ngan ngua va phat hien nhirng sai phara, gian lan cua cac bd phan tac nghiep.
- Ve ddnh gid rui ro
Cac rui ro cd nguy ca anh hudng xiu den hieu qua va muc tieu hoat dgng nghiep vu tien gui dgu dugc nhan dang, do ludng, danh gia thudng xuyen, lign tuc dg kip thdi phat hien, ngan ngu'a va cd bien phap quan ly thich hgp.
Trong tung giai doan, ban lanli dao cu thg hda cac rauc tieu chung cua chi nhanh thanh cac chi tieu kinh doanh cu thg va phd bign dgn tung bg phan. Cac bao cao rui ro cua chi nhanh (Bao cao giao dich nghi ngd, bao cao rui ro tac nghiep, bao cao Idi/sai, bao cao xu ly trach nhiem,...) dugc thuc hien diing tign do, cdng khai, minh bach, canh bao dugc nhiing sai pham trong qua trinh xu ly nghiep vu cua cac bd phan va dua ra dugc muc xu ly thich dang de han che sai phara.
- Ve hoat dpng kiem sodt
Thuc hien tdt viec td chuc ca hai thg thirc kigm scat phdng ngira va kiem soat phat hien thdng qua viec ban hanh va phd bign cac quy trinh, quy dinli, chi thi lign quan dgn nghiep vu tien giri den cac bd phan va td chuc cong tac hau kiem toan bd chung tir giao dich nham kigm tra viec tuan thu cac quy trinh, quy dinh; ngan ngu'a, phat hien va xir ly kip thdi cac sai sdt, gian lan.
Xgt vg chirc nang, viec soat xet cua ngudi quan ly cap cao va quan tri hoat ddng cua cac cap trung gian, phan tich ra soat dgu dugc thuc hien dinh ky dg tira ra su chgnh lech va nguygn nhan cua su khac biet giiia kgt qua thuc te vdi du doan, du bao hay ky trudc de cd bien phap digu chmh kip thdi.
- Ve thong tin vd truyen thong
He thdng thdng tin va truygn thong dugc td chuc hieu qua, dam bao cung cip thdng tin tign gui thich hgp, kip thdi, cap nhat, chinh xac va truy cap thuan tign. Mgi thanh vign cua chi nhanh dgu tiep nhan day du va chinh xac cac chi thi tir cap trgn, higu rd cong viec cua minh va mdi quan he vdi cac thanh vign khac thdng qua he thdng mang ndi bd.
He thong cdng nghe thdng tin ngay cang hien dai hda dap <mg ygu cau kmh doanh, dugc giam sat, bao ve hgp ly, an toan va cd co chg quan ly du phdng ddc lap nhim xir ly kip thdi nhijng tmh hudng bat ngd, tuan thii cac quy djnh vg an toan, bao mat, dam bao boat ddng kinh doanh thudng xuyen, lign tuc.
- Ve hoat dpng gidm sdt
Ban lanh dao thudng xuyen xem xet, danh gia vg tinh hieu luc va hieu qua cua he thdng kigm soat ndi bd; phat hien cac tdn tai, bit cap cua he thdng dg bao cao kip thdi vdi cip quan ly.
Viec giam sat thudng xuygn va giam sat dinh ky dugc thuc hien hgn tuc thdng qua nhigu kgnh da dang nhu hdm thu gdp y, chuang trinli khao sat y kign khach hang, tdng dai cham sdc khach hang va mang xa hdi; va qua cac cugc thanh fra, kigm tra, kigra toan dinh ky.
- Ve cong tdc hau kiem
Chi nhanh da chu ddng, bam sat quy trinh hau kigm cua Agribank, tai moi chi nhanh va phdng giao dich (PGD) true thudc dgu thanh lap td hau kigm va to chirc thuc hien tdt cdng tac hau kigm nghigp vu tign gui cd hieu qua, dung quy trinh, hau kigm 100% cac giao dich tign gui ngbi ngd cac giao dich buy, cac giao dich liii ngay, hoac cac giao dich tign giri cd d i u hieu gian lan, kigrn tra 100% chd ky cua khach hang giao dich tign gdi.
!^ MM#i5&it'^^5e^J
Qua cdng tac hau kiem da phat hien va khic phuc sita chira kip thdi nhiing sai sdt, cdng tac hau kiSm nghiep vu tidn giti khdng cdn mang tinh binh thuc ma ngay citng dugc chii trgng hon vh s6 Iugng ISn chat Iugng. Can bd Iam edng tac bau kidm dugc dao tao bai ban, cd kinh nghiem, cd trtnh do, nang lire tdt, dap iing yeu cau cdng tac hau kiSm.
- vi cong tdc kiem todn noi bo
Bg phan kiem toan noi bo da xay dung chuang trinh kidm toan ndi bd nghiep vot ti8n giri vdi cac ndi dung chd ydu la kiem toan tuan tbu quy trinh giao dich, quy dinh vd ban miic, each td chirc thuc hien nghiep vu tien giti, kiem tra hieu suat va hieu qua boat ddng nghiep vii tien giti. Cac vSn dS ghi nhan trong qua trinh kiem toan gdp pbjn phan anh dugc tdng thS vS boat ddng tidn giri va hieu qua hoat ddng tien giti mang lai. Dieu nay dii lam ban cbe dugc nguy co din din riti ro kiSm soat - hic la bao cao kiem toan chua phat bien hoac khdng phat bien kip thdi cac riti ro tidm an va chua dua ra dugc bien phap ngan chan va xir ly riti ro phu hgp.
Hoat dgng kiem loan ndi bd nghiep vu tidn giti cung dua ra dugc nbung canh bao vd mile do an toan cda nghiep 'vu tien gifi, ve cdng tac quan Iy rui ro va hieu qua boat ddng huy ddng vdn, ddng thdi dua ra cac bien phap chan chinh nham biio ve an toan ngudn vdn va tai san cita khach hang, da giitp cho ban liinh dao ngan bang cd nhirng dieu chinh kip thdi, bieu qua, biii hda giira quy md ciia item vj vdi dien bien ciia tbi trudng ngudn vdn. Ddi vdi nghiep vu tien giti, he thdng kiem soat ndi bp phat huy tdt vai trd hutmg dan, hd trg bo phan giao dich ttong xir Iy ngbiep vu an loan, bieu qua.
3.2, Nhirng han che va nguydn nhan ciia han che trong cong tac kiem soat noi bo nghiep vu tien gui tai Ngan hang Ndng nghiep va Phat trien Nong thdn Viet Nam, chi nhanh Tien Giang - Moi tru-dmg kiem sodt con hgn che, chdt lieang cdn bo giao dich chira ddp Ong yeu cdu Quy trinh nghiep vu tien giri cdn phirc tap, cung nhac, cdn thii cdng de dan den sai sdt, gay kho khan cho khach hang, chu'a don gian hda theo hu'dng ting dung cdng ngbe thdng tin trg giitp khach hang, chJng ban khau lap chirng tir cdn phai yeu can kbaeh hang tu vidt, tti lap bang ke tiSn giiy phien ha cho khach hang.
Can bd giao dich vin edn mSc nhieu loi eg ban, van cdn sai sdt trong qua trinb xit ly nghiep vu bao gdm: bit cln, thidu tap trung, danh gia hay udc lugng sai, thao tac sai, hieu sai chi dan cita cip tren. Didu nay da anh hudng khdng nhd ddn chat lugng giao dich tidn gitt, gay ra nhieu phien ha cho khach hang, lam anh budng ddn uy tin, thucmg hieu va Iam tdn that cho ngan hang (mjt khach hang, suy giam ngudn vdn buy ddng). Mgt phjn nguyen nhan la do chit quan, thieu kinh nghiem, tam ly thieu ht tin, bay ban than can bg cbua cbii ddng hgc tap, nghien cim cbe do, nghiep vu dan din thidu kiln thtic khi thuc hien cac ngbiep vu mdi hoac phuc tap. Phan khac la do cdng tac dao tao can bd cita chi nhanh cdn ban ebl, chua sau sat, chua cap nhat kip thdi theo nbirng thay ddi mdi ciia nghiep vu din din su tiiieu thdng tin va yeu kem ky nang ngbiep vu.
Chit lugng nhan su bd phan kilm soat ndi bd (KSNB) chua ddng^dlu, mot sd can bd KSNB chua qua giao dich thitc tl vai khach hang, thilu kinh nghiem tbiic tl din den hien ttigng cbi kiem soat bl mat chimg tii ma khdng nim ban chit giao dich nen khd phat hien cac sai sdt, rin ro tiem an.
Nhilu can bg ban kilm cd kinh nghiem lai thu'dng xuyen dugc dilu ddng, bd tro cbo cac bd phan giao dich nen cdng tac ban kilm bi gian doan, mit tap trung din din kem bieu qua. Mat khac, do thilu nhan sir chuyen trach lam edng tac hau kilm, da phin can bd hau kiem la kiem nhiem nen chat lugng hau kilm chua cao, cdn mang nang hinh tbiic, chay dua theo thdi gian quy dinh nen nbirng sai sdt dl bi bd qua hoac khdng dugc phat hien hoac phat hien khdng kip thdi.
- Cong tdc nhan dien, ddnh gia, phan tich rui ro cdn han chi, ca chi phong ngita chua hieu qud
TAP CHi KINH TE - CONG NGHIEP
NGHIEN C i r u - TRAO DOl
Do b i u hit can bd kilm tta la nhimg k l toan vien, can bd tin diing da cd nhieu natn ttong nghi, duge phan cdng Iam cdng tac kilm tra, nen cbu y l u la phat buy kba nang kiem tta viec thuc hien cae quy dinh, quy trinh nghiep vu k l toan va tin dyng; cdn cac Iinh vue kbac nhu thanh toan qudc t l , kmh doanh ngoai hot, the, dai ly nhan lenh chiing khoan... ciing nbu cac yeu cau khiie cua cdng tac kilm tra, kilm soat ndi bd nbu nhan dien va danh gia cac rui ro trong boat ddng de de xuat cac bien phap ddi phd tbi cbua dap ung dugc yen cau.
- Hogt dong kiim sodt con ke her vd de bl lai ditng
Viec man tbu v l bao mat va an loan thdng tin ehua dugc thuc bien nghiem tiic, chua ttian fliii theo quy dinh, qua trinh xit ly thdng tin tdn tai nhilu bit dn, nguy eg mat khau bi danb cap, lgi dung d l tbuc hien cac giao dich, gay thit thoat tai san ngan bang rit eao, nguyen nlian la do can bd cdn cbu quan, chua y thtrc dugc bet nguy eg va mite do thiet hai khi xay ra nii ro ve bao mat thdng tin, da sd cac can bd chi ddi mat khiu khi cd yen elu ttr be thdng va thudng sit diing cac mat khau phd biln, d l doan, tham cbi la kbdng thay doi mat khiu mac dinh, chua cd su tu giac cao trong viec bao mat mat khiu ca nlian, cdn tdn tai viec n l nang, ca tin trong thu'c Men giao dich nhu cbo muon may tinh, mugn user, mat khiu,... Ngoai ra viec k i l m soat ehua chat che trong viec d p phat va thu hdi ngudi sit dung trong he thdng giao dich vd tinb tao ra ke hd, d l lgi dung, gian lan gay ra tiiiet hai cho ngan hang nhu khdng tam khoa user cita cac nhan vien nghi ehe do, ngbi khdng lucmg ttong thai gian dai, khdng thu hdi user kip thdi ddi vdi nhan vien thdi viec hoac chuyin cdng tac.
Viee quy dinh ban mite hi phe duyet va md hinh giao dieh mdt cu'a la cai tien ve chiit lugng phuc Vll khach hang, tuy nhien Iai tiim In nil ro that thoat tai san doi vdi ngan hang. Theo quy dinh ciia Ngan hang Nha nudc Viet Nam (NHNN), mdt quy trinb ngbiep vu phai cd it nhit 02 can bd tbam gia, mdt ngudi thuc hien va mot ngudi kiem scat giao dich. Tuy nhien viec quy dmh ban mite giao dich va cho phep giao dich vien ttr phe chuan trong ban mirc nay (ttic la giao dich khdng qua kilm soat vien) ddi vdi mgt sd giao dich tien gui de dan den tinh ttang Igi dung, cd y lam sai hoac sai sdt ma khdng dugc phat hien kip thdi. Tuy rang viec dp dung ban mirc tu phe duyet nay da dugc NHNN thdng qua nhung khdng the phit nhan nhii'ng riti ro tiem an xung quanh ban mirc tu pbe duyet niiy vi ban miic la cd gidi ban nhung sd liin bach toan thi khdng gidi han, nen neu mudn true lgi tai san khach bang, giao dich vien (GDV) van cd the chia nhd giao dich va thuc hien y dd ciia minh. Hem niia, theo md hinh giao dich mgt cita thi GDV la ngu'di chiu trach nhiem hach toan ke toan ddng thdi ciing la ngudi thu chi tien mat va quan Iy an cbi tien gtii. Viec kiem nbiem nhu vay de tao khe hd cbo ciic GDV thao tiing loan bd quy trinh.
Viec kiem soat vat chat, ban mite tdn quy cimg tao khe hg cd t h l gay thit thoat tai san. Hien tai, ban muc tdn quy tai cac phdng giao dich tnic thudc cd dii dilu kien v l co sd vat chit la tugng ddi cao, tdi da len den 06 ty ddng tiiy vao nliu cau giao dich, quy md, dilu kien an ninh. Tuy cac bien phap kiem tra va giam sat viin dugc thuc hien nhung rd rang, chinh ban mite tdn quy nay dang tao Id hdng cbo cac can bd phdng giao dich n l u mudn cd tbl e l u k i t vdi nhau d l chilm doat sd tiln tdn quy nay trong mot thdi gian nhit dinh.
- Cong tdc hgu kiim chu-a thuc sit hieu qud, chit litang hgu kiim chita cao
Ddi vdi cdng tac bau kilm tdng bgp, viec kilm soat mdi chu y l u ditng d kilm soat b l mat cac so lieu tren can ddi ke loan, cbua chu trgng d i n viec kilm soat y nghia sd lieu tten cac tai khoan kl toan, ehua khai thac bet cbiic nang cita cac bao cao hau kilm trong viee phdng ngita vit phat hien rtii ro. Khi phat sinh sai sdt, chenh lech, viec xac dinh nguyen nhan va bien phap khic phitc cdn gap nhieu khd khan do can bd chua bieu rd dugc each thirc xd ly cua he thdng.
Ddi vdi cdng tac hau kiem chi tiet, vi ap luc thdi gian va khdi lugng cdng vice, nen can bd r AP CHI KINH TE - CONG NGI
hau kilm chua that sii tap tmng, ddi khi chua titan thu hoan toan quy trinh, bd qua mdt sd khau trong cdng tac ban kiem dan den viec hau kilm chua dat yeu elu do nhan su chua dap img, chua cd can bd hau kiem chuyen ttach, da phan can bd bau kilm chit ylu la kiem nhiem, nang lue cdn ban chl nen viec hau kilm ddi khi chi tap ti'ting kiem tra cac thong tin tren bl mat chting tit ma chua chil ttong din tinh hgp ly eiia giao dich, nhat la ddi vdi cae giao dich cd tinb chit phuc tap.
Pham vi hau kiem cdn rdng, tiling lap vdi cac bg phan khac, nhilu ndi dung khd cd can cit xac dinh tinh chinh xac din den mat nhilu thdi gian hau kiem nhung bieu qua Iai khdng cao. Tren thuc tl CO nhilu giao dieh khdng cln pbai ban kilm, nhilu ndi dung yeu elu hau kilm nbung nim ngoai khanang kiem soat cita bd pban giao dich, cd hau kiem cimg khdng phat hien dugc gian lan.
Trong kilm tta, kiem soat nghiep vu ddi khi tdn tai tam Iy dl dai, nl nang; din din viec bd qua hoac klidng xit Iy nghiem khic ddi vdi mot sd sai pham. Ngugc lai, mgt sd can bg ban kilm ddi khi cdn ciing nhac, bao thu, khdng tiep thu y kien ciia cac bd pban nghiep vu. Viec phdi hgp giOa bd phan nghiep vu va bd phan hau kilm tai chi nhanh cdn han chl, tdn tai nhilu bit ddng trong each hieu va thyc hien quy trinh nghiep vu tien giri.
Thdi gian hau kiem keo dai, khdng hoan tbanb dung thdi gian quy dinh, chua dam bao tinh kip thdi trong cdng tac phat hien va digu chinh sai sdt, giiim tinb bieu qua ciia be thdng kilm soat noi bd. Nguyen nhan la do quy md huy ddng vdn ngay cang md rdng va sd lugng giao dich tiln giri ngay cang tang nen gia tang ap luc cdng viec ddi vdi ca giao dich vien va can bd ban kilm. Ngoai ra, do mdt sd bd phan chua nghiem titc trong viee thuc bien cdng tac luan chuyin cbimg tir vl bd phan hau kiem nen phat sinh nhieu trugng bgp giao nop chirng tir mudn, thilu chimg tit nen ciing anh hudng tieu cue den thdi gian va chat lugng cdng tac ban kiem.
- He thong thdng tin vd truyen thong chira hieu qua, chita dong bg, viec ting dtmg cong nghe thdng tin vdo qudn ly cdn hgn che
Mac dit Agribank da ban banh van ban quy dinh va cam nang hu'dng dan chi tiet ve nhan dien thugng hieu va chi nbanb da ttiln khai thuc bien tuong ddi tdt, my nhien van chua cd su ddng bd, ddng nhit do mdt sd cln nhanh true thudc cd tru sd chat hep, vj tti khdng thuan Igi, da phan cac chi nhanh true thudc da cd tir lau, tru sd chi nhanh la tan dung nbirng tru sd ca quan cti nen kbdng cdn phit hgp vdi nhan dien thuang thieu hien nay, dac biet la cac quay giao dich khdng tuong ddng nhau,... nen khd khan trong viec tbilt kl, bay tri thdng nbat theo quy dinh. Dieu nay anh hucmg riit nhieu den hinb anh, thucmg hieu cita Agribank.
Cbi nhanh da cd eg sd be thdng ha ting cdng nghe thdng tin hien dai, mang tmyen thdng tdc do cao, thdng sudt til' tru sd chinh din cac chi nhanh, phdng giao dich true thudc, ttiy nhien den nay vin chua cd mdt he thdng van phdng dien tu hieu qua, ddng bg ma cbi la ting dung thdng tin ndi bd vdi chitc nang chit ylu la thdng bao ndi bd va tta eim van ban, ty gia, khdng cd tinh ttrang tac, chua dap ling dugc yeu elu dilu hanh, quan ly va chu ylu sir diing tai hdi sd, cdn cac chi nhanh trite thuoc thi ttr luu trir thit cdng. Viec luu trQ, cap nhat van ban cdn ban ebl dac biet la chua phan nhom dugc cac van ban theo timg nghiep vu, theo tirng phdng chiic nang, chua kilm soat dugc tmh hieu luc ciia cac van ban, khi tra ciiu irng dtmg chi liet ke tit ea cac van ban theo tieu chi tim kiem ma khdng thdng bao cac van ban hit bieu luc vit da dugc thay thl,... Dilu nay tiem an mi ro pbap luat, khi cac bd phan ngbiep vii dgc va Iam theo cac van ban cii, da bit hieu luc. Nguyen nhan la do bo phan cdng nghe thdng tin cua chi nhanh cd it ngirdi, nang lire va trinh dd cdn han che nen chua triin khai tdt viec ling dung cdng nghe thdng tin vao trong cdng viec nhim tang nang suat lao ddng va ttong quan ly dl nang eao nang lire quan tti, dilu hanh cua ban Ianh dao.
- Hogt dong gidm sdt chua dtiac chit trgng ditng muc, viec gidm sdt sau kiem tra cdn mang TAP CHt KINH TE - CONG NGHItP
NGHIEN CUU - TRAO DOl
tinh hinh thitc
Chi nhanh cd thanh lap diy du bd pban tilp nban va xit Iy thdng tin, bd phan thanh tta nhan dan tai phdng kilm tra kilm soat ndi bg cua boi sd, my nhien viec giam sat thdng qua bom tbu gdp y va philu khao sat y kiln khach bang cbua duac quan tam va chua dugc xem la mdt kenh giam sat hieu qua, thdng tin ddi khi chua dugc xu Iy kip thai, kbdng phan anii duac ban chat chat lugng dich vu, giam sut chit lugng thdng tin, chua dap img dugc ky vong cita khach bang gtti tien.
Viec giam sat dinh ky tay da phat huy dugc vai ttd nhu'ng viec khic phuc ldi sau kiem tta, thanh tta thudng bi xem nhe, chit ylu do chi nhanh tu khic phuc va bao cao lai nen ddi khi cdn mang tinh hinh thitc, khdng phan anh dirge thuc chit tinh trang khic phuc Idi. Nguyen nhan do Iyc lugng kilm tra KSNB qua it (06 ngudi) trong khi ap lyc kilm tta la rit ldn, ben canh eld cdn tdn tai tinh trang can bd kilm tra giam sat chua cuong quyit, cbua lam bit ttach nhiem, cdn ne nang,...
4, Giai phap hoan thien cdng tac kiem soat noi bo ddi vdi nghiep vu tien gili tal Ngan hiing Ndng nghiep vii Phat triin Ndng thon Vi^t Nam, chi nhanh Tien Giang
4.1. Hoim thiSn moi tru'dng Idem soiit
Hoiin tbien co chl, quy trinb ngbiep vu tien giri phit hgp, hieu qua theo huting dan gian hda thti tuc, cbimg ttt nghiep vu tiln giri phai don gian, dl hieu nhtmg diy dii, quy ttinh xir ly nghiep vu nhanh chdng nhung chinh xac, tiit ca cac khau trong quy trinb deu cd sy giam sat chat che, ban che tao ra ke hd trong quy trinh nghiep vy dam bao "kip thdi, don giiin va nhat quan". Cti the, chimg ^ tiln giti cdn nhieu mlu bieu (giiiy ITtib tien, giay rut tien, phieu chi tien, chii'ng til' giao dich,...) va budc khach hang phai viet true tiep len cac chiing tif de gay nham lan, phien hit cho khach hang, giao dich vien de bi sai sdt khi khdng kiem tra ky cac thdng tin.
Xiiy dung va ttien khai chuong ttinh bd tta lap chirng tir giao dich cho khach hang nham ban che cac sai sdt ca ban cac yeu td tren chimg tir tien gui khi ghi chep bang tay va day eiing la yeu td de thu biit kliach hang tien gui vi su thuan tien, nhanh chdng trong giao dich.
Xay dimg ddi ngd can bd lam cdng tac KSNB vira ed tam, vira ed cbuyen mdn, cd nang Iuc, cd tinh thiin ttach nbiem, dac biet la ddi vdi can bd tre, chuyen gia gidi cd tiim huyet, cd nguyen vgng cdng hien va lam viec liiu dai cbo Agribank Tien Giang. Cu the, nhan sy cita bci phan KSNB nen la cac can bd cd ttinh do chuyen mdn cao dugc dao tao ditng cbuyen nganh kiem tta kiem toan thdng qua tayen dung hoac tayen chgn tif cac can bd ciia chi nhanh dl phat huy hit kha nang cita ho thay vi chgn can bd cd kinh nghiem lam cdng tac chuyen mdn lau nam nhu bien nay. Ben canh dd ciin bd sung, kien toan nhan su cho bd pban KSNB tai bdi sd bao dam mdi chi nhanh true thudc phai cd mdt can bg phu tracb, chiu trach nhiem giam sat va tbeo ddi diln biln hoat dgng tiln gifi tai chi nhanh minh pbu ttach (hien tai chi cd 6 ngu'di/11 chi nhanh la qua it).
Thudng xuyen md cac Itjp dao tao, khda huin luyen, cac hdi thao, chuyen dl nhim bd sung, cap nhat kien thtic ve cbuyen mdn nghiep vu, vl bao mat an ninh be thdng, an loan dtt heu cbo ngitdi lao ddng va thdng nbat each thuc hien eac quy trinh ngbiep vu cu thl dac biet la khi cd nhung quy dinh mdi hoac cd sy thay ddi ttong chinh sach phap Iuat cua Nha nudc va ctia Agribank nhim tang cudng su dam bao vl nang lyc. Hang nam, ngoai cac ldp tap huin ebo can bd mdi tayIn dung, Agribank Tien Giang can tap huan toan dien cho can bd lam nghiep vy tiln giti theo phuang phap mdi nhu thuyet ttinh, giao luu ndi cbuyen citng cac chuyen gia vl cac chuyen dl huy ddng vdn va cae ky nang buy ddng vdn, kinh nghiem va cac bai bgc vl phdng ngita riti ro va gian lan trong ngbiep vu tien giri, kinb nghiem vit phuang phap kilm soat ndi bd bieu qua,...
Can tiep tt,ic quan tam cdng tac kilm tra trinb do chuyen mdn, khung nang luc cita tiing can bg theo dinh ky de cd ke boacb dao tao, tap huin hoac bd tri kip thai nhSm dam bao chit luone ddi
ngii Iao ddng dac biet la cac can bd Iam edng tae KSNB, cac giao dich vien ttvc tilp lam nghiep vy tiln gui va cae kiem soat vien bang each xay dmg phin mim umg dung kilm tra tryc tayIn, tap trang tten he thdng mang ngi bg de tat ea cac can bd tit Ianh dao din nhan vien diu phai tbam gia.
Vi chi khi toan bg can bd nhan vien am hilu nghiep vu, nim rd quy dinh tbi mdi cd thl taan thit va thuc hien dung, day dii quy trinh, quy dinh, giam sd lugng sai sdt, nhim iln mic phai va nang cao hieu qua he thdng kiem scat ngi bd nghiep -vu tiln giri.
Cdng tac bdi duang, giao dye ttr tadng, dao diic nghi ngbiep cho can bg phai dugc thuc Men thudng xuyen bang nhilu hmh thirc nhim ban che riti ro vl dao diic can bd. Trong dd, chii y phat huy tdt vai ttd ciia cam nang van boa Agribank, ky nang cham sdc khach hang, khdng chi thdng qua tayen tiniyin ban diu kbi mdi ky hgp ddng lao dgng ma cdn pbai thudng xuyen nhic nhd can bd nhan vien vl nhiing quy tic, quy chuan nay ttong sudt qua trinh cdng tac bing nhilu binb thtic nhu td chifc eac cugc tbi tim bieu ve quy tac img xxx va dao due ngbi ngbiep, cac cuge thi tai nang thanh lich hang nam de can bd dn lai nbung gia tri dao diic cdt Idi, nang cao y thdc tdn trpng va thuc hien day dii, cd trach nhiem cac quy chuiin dao dirc nghe nghiep cua Agribank, ban chl tdi da tu tadng, muu do gian Ian, true lgi ca nhiin.
Nghien ciiu ddi mdi cdng tac danb gia, luan chuyen, quy hoach, bd nhiem va dao tao can bd, hoan thien chmh sach ddi vdi ngudi lao ddng, thiic day su sang tao va canh ttanh tren nin viin hda doanh nghiep lanh manh nham chieu mg, khai thae va phiit ttien ngudn nhan Iuc chit lugng cao theo budng bd tri dung ngudi, diing viec, ditng sd trugng va niing luc, uu tien can bd gidi, can bd tte co nang Iyc phai dugc quan tiim, dao tao de lam can bd ngudn ttong taang Iai.
De dap ung yen eau hgi nhap, chi nhanh ciin tich cue ban trong viec boan thien, ddi mdi he thong danh gia mirc do hoan tbanh nhiem vu ddi vdi cac ca nhiin; xay dyng cac chinh sach dai ngd ve lucmg, tien thutmg ta'ang ximg theo vi tri cdng viec, mdc do ddng gdp va hieu qua lam viec ciia ngudi lao ddng; tilp tue eai thien mdi trucmg Iam viec chuyen nghiep va mang den Igi ich xung dang cho mgi nhan vien. Ben canh dd ciing cln dua ra cac che tai nghiem khac, cu the ddi vdi cae hanh vi vi pham dl nang cao y thiic cua can bg nhan vien ttong viec taan thit phap Iuat, chip hanh cac quy trinh, quy dinh cda Agribank.
Nhim ban chl cae rui ro vl dao ditc, cln tbyc hien nghiem tile quy dinh luan chuyen de dam bao yeu ciu vl kilm soat ndi bg, tranh tinb ttang vi ne ca nhan, hoae cac ly do khac khdng cd ttong quy dinh vl khdng duge luan chuyin. Theo dd, tai cac vi tii nghiep vii nhay cam lien quan den tien, tai san ciia don vi nhu thu kho tiln, thii quy, kilm ngan, GDV... cln dugc luan chuyen thudng xuyen theo diing thdi gian quy dinh hoac dot xuit theo yeu ciu kinh doanh cita chi nhanh. De tao dilu kien cho cdng tac kilm soat ndi bd, cd till tang cudng viec cbo can bd nghi ddt xuat de kiem tra, ddi chilu sd du tdn quy tiln mat. In chi, hien trang cac cdng vice dang thye hien de ngan ngita vaphat hien gian lan.
Ngoai ra, cln ddi mdi phuang phap kilm tra, kilm toan ndi bg ngbiep vy tien gili, chii trgng giam sat ttr xa qua he thdng cdng nghe thdng tin nhu kilm tra, giam sat viec chap hanh quy ttinh nghiep vu tiln gtii qua he thdng camera quan sat la phuang phap kha hieu qua, cd the kiem tta Iji bit ky thdi gian nao thay vi kilm tra tnrc tilp. Ben canh dd la cln tang cudng kiem tra dot xuat, bat thudng, kilm tta chuyen dl lien quan din nghiep vu tiln gili. Song song dd, ehi nhanh can ehuan bi
<Jly dil ngudn nhan luc va vat luc thicb hgp dl san sang vdi su thay ddi co elu td chiic bg pban KSNB phil hgp hgn, each thiic phan dinh quyin ban va trach nhiem giua cae bd phan thay ddi theo budng tach bach, ro rang, khdng kiem nhiem, khdng chdng cheo cdng viee Ian nhau.
4.2. Hoan thien flanh gia rui ro va hoat flong giam sat
Rilil
NGHIEN CU U - TRAO DOl
Ngoai viec hoan thien mdi tirudng kilm soat, chi nbanb ciing cln hoan thien quy trinh danh gia riti ro: Cin xay dung bd phan quan ly riti ro va duy tri boat ddng cita bd phan nay vdi kenh thong tin diy dll nhim phan Hch, danb gia, nhan dien rui ro kjp thdi dl tranh, kbdng chi la ngan ngira va phat hien nhu hien tai. Xay dimg he thdng loi, sat pham cila nghiep vy tiln giti, song song dd la cac che tai nghiem kbac ddi vdi ciic ldi, cac sai pbam.
Nang cao hieu Iuc quan ly va tang cudng nang lyc quan tii riti ro, nen thanh lap va dua vao boat ddng cd hieu qua bd phan quan tti nii ro tai chi nhanh dl thye hien cac cdng viec sau:
Xay dyng he thdng quan ttj riii ro, sd tay quan tri riti ro va cac kich ban de xir ly ddi vdi cac Ioai rui ro nhu: nii ro thanh khoan, nii ro tbi tru'dng, rui ro lai suit, rui ro tin dung, nii ro ty gia hdi doai,...
Quan tri nii ro tadng qua giam sat va kilm soat viec taan thu khung sd tay quan tti riii ro trong thuc tiin thay cbo quan ly riti ro thdng qua bao cao tinh hinh.
Thirdng xuyen Id chiic pban tich, danh gia mite do rui ro ttong nghiep vu tien giti, riii ro trong timg quy ttinh nghiep vy tiieo sat diln biln thi trudng va tinh hinh boat dgng kinh doanh cia dan vi dl cd bien phap kilm soat, han chl tblp nhit rui ro, dam bao an toan he thdng ciing nhu uy tin ciia Agribank.
Ddi mdi phugng thitc nhan dinh, danh gia nii ro, viec nhan dinh, danh gia can di sau vao ban chit ctia timg sai sdt, tdn tai phat hien dugc, qua dd nban dien diiu hieu nii ro de canh bag sdm cho loan dan vi thyc hien cbinh stla, ddng thdi dua ra cac bien phap xil ly kip thdi nham ban che va ngan ngira riti ro.
4.3. Hoan thien hoat dong kiem soat
Trong giai doan hien nay, viec hoan tbien boat ddng kiem soat la can thiet, phai quy dinh rd rang cdng viec eua timg vi tri trong td chirc, kiem soat tdt qua ttinh xu ly thdng tin nhu kiem soat hoat ddng ciia trung tam dir lieu, kiem soat phiin mem be thdng, be thdng quan tti eg sd dii lieu, kiem soat viec truy cap he thdng, ddi mdi phucmg pbap kiem soat, xay dimg cac tieu chi kiem tta, kiem soat phu hgp, linh boat dap img theo yeu can boat ddng kinh doanh chung cua nganh ngiin hang,... Agribank Tten Giang can tap trung vao mdt sd viec sau:
Cac bien phap kiem soat phdng ngira thdng qua he thdng cac ca cbe, cbinh sach, quy trinh, quy dinh ve nghiep vu tien giti va kiem scat ndi bd ciia Agribank Tien Giang van dugc thirc hien nhu hien tai, tay nbien dan vi can nghien cim, xiiy dyng chiln lugc phat trien cho bg phan KSNB tbeo budng tte hda ddi ngii, thicb ung vdi xu the hdi nhap va ilng dung cdng ngbe bien dai vao hoat ddng kiem soat, ddng thdi tilp tyc hoan thien quy trinb va phuang pbap KSNB phit bgp, kip thdi khi cd su thay ddi vl phap luat hoac kbi thay ddi vl ca chl, quy dinh ndi bg cita Agribank, ttong dd chii trgng cac yen td:
Xay dyng nhu ciu ve ngudn nhan lye, tre hda dgi ngu can bg cho bd phan KSNB cho thdi gian hien tai va ttong taang Iai.
Xay dyng nhiing tieu cbi cu tbl dl danb gia kit qua hoat ddng kilm tta KSNB. Cac cupc kiem tta mdi chit yen budng tdi tinh taan thit, sy diy dit cua bo so cbimg tit ma chua chu trgng vao viec danh gia nil ro va su phu bgp cua cae tiiu tue kilm scat ctia dan vi. Do dd, cbi nhanh cung cln hoan thien quy tiinh va phuang phap KSNB nhim xae dinh ro vi tri, quyin ban, ttach nhiem ciia can bd kiem soat va nang cao chat lugng cac cudc kilm tra.
Tang cudng td chirc va tbyc hien cac co cbi kilm soat thudng xuyen nghiep vu tiln gili dl co thl thuc bien tot chiic nang ngan chan va giam sat ben canh dd tiln banh eac cugc kilm tra ddt xuit dl cd till kilm tta, phat hien va xir ly cac vin de da pliat sinli mdt each kjp thdi, tranb dl xay ra tinh
Irang mpi chuyen vugt ra khdi tam kiem soat cita chi nlianh. Ngay sau khi kilm tra, don vj cln pbai nhic nhd, chin chinh ngay nham nang cao ttach nhiem trong timg khau xir ly giao dich.
Viec ap dung ban mite hi pbe duyet tay cd nhiing uu dilm vuot trdi ttong viec diy nhanh tdc dp giao dich, tay nhien viec cbo phep giao dich vien ty pbe duyet tteng ban mite nay se keo theo nhilu nii ro dao ditc va riti ro tac nghiep. Do vay, chi nhanh cln nghien citu phuong pbap kilm soat phi hgp, chat che ban miic nay, hoac cd the xem xet xda bd ban mtic ty phe duyet nay trong tadi gian tdi.
Ban lanh dao chi nhanh cln xem xet quy dinh vl ban miic tdn quy cudi ngay tai cac phdng giao dich d qua xa try so chlnh hoac kbdng dam bao vl dilu kien vl an ninh, an toan kho quy theo hudng tblp ban hien hanh nhung vin bao dam du lugng tiln dl hoat ddng ttong thdi gian chd tilp quy tit hdi sd.
Tap ttimg ra soat, chin chinh va cd co chl kilm soat qua trinb xii ly thdng tin lien quan din bao mat va an toan thdng tin bieu qua, kip flidi nhu viec d p phat, tbu hdi va quan Iy user truy cap cac ing dung phii kip thdi, taan thu theo dilng quy dinh. Ngoai ra, cln diy manh viec tap huin, tayen ttuyen vl cac nguy eg, riii ro tir viec quan Iy ldng leo ten dang nhap va mat khiu img dung dl mdi ci nhan cd y thiic ban ttong viec bao mat cac thdng tin dang nhap vao he thong, tranb tao ke hd, Igi dung gay tdn h^i, that thoat tai san cua ngan hang. Ben canh dd la dl ra cac bien pbap xir ly vi pham nghiem khiic ban, quyet liet hem niia de nham tang cudng tinh y thitc, ky cucmg trong viec taiin thu cite quy dinh ve bao mat an toan he thdng thdng tin.
4.4. Hoan thien thong tin va truyen thdng
Trong nhiing nam qua, Agribank da cd su quan tam dung mite, xiiy dyng, nang d p ha ting cong ngbe thdng tin du manh, dap img nbu can boat ddng kinh doanh va phat trien san pham dich Vll hien dai, la chia kboa ddt pha nhiim tbuc diiy su phat trien ddi vdi boat ddng kinb doanb va quan trj dieu hanb, dem Iai tien ich, dich vu tdt nhit, hai Idng nhat cho khach hang. Tuy nhien viin cdn ton tai mpt sd van de can pbai cd bien phap khac phuc trong thdi gian tdi nhu:
Cac he thdng may mdc va cdng nghe ma Agribank su dyng bien tai kha phitc tap vdi sd lugng ngudi dung idn. Trong kbi dd, phdng dien toan tai cbi nhanh hien nay cbi cd ba can bd phy ttach, vdi ngudn nhan lyc ban chl nhu till se khdng dap umg dugc khdi hrgng cdng viec qua ldn, khong dap img dugc nhu elu xay dyng cac irng dung trong quan ly, dieu hanb. Vi vay, thdi gian tdi Agribank Tiln Giang nen xem xet tang eudng nhan su cbo mang nay, dam bao he thdng boat ddng thdng sudt, ting dung tdt cdng nghe thdng tin trong tac nghiep.
Cln tiln hanh he thdng hda lai cae van ban quy dinh, tai lieu nghiep vy va cac van ban cd Ken quan din nghiep vu tiln giti, tranh Unh trang cung mdt ndi dung lai cd nhieu van ban hudng din gay khd khan trong viec tac nghiep cita can bd ngan hang, trong dd viec xay dung ung dung quan Iy va tra cim van ban, be thong tac ngbiep ndi bd la rit cln thiet.
Xay dyng kich ban xil Iy truyin thdng ngi bd, truyin thdng ben ngoai phu hgp quy dinh cua phap luat va cua Agribank, thuc bien thdng nhit trong loan he thong Agribank Tien Giang, trong do chu ttpng cdng tac timyin thdng ben ngoai cln phai dugc giam sat chat che de klidng lam anh hudng den hoat ddng kinh doanh cua dgn vi.
Xay dung hoac triin khai ngay cac dich vy, tien ich ho trg viec kilm tra tinh chinh xac, dung liin ddi vdi cac giao dich tiln gui, thdng tin tai khoan din tit ca cac khach hang tiln gui ctia ngan hang. Qua dd, khach hang cd thl tu kilm tra, kilm soat ttmg giao dich cung nhu tai san minh tai agan hang thdng qua vice dang ky dich vu tin nhin biln ddng sd du (Mobile banking), dich vy tm nhin tiln gui tilt kiem (SMS Saving) hoac dang ky img dung E-Banking, Intemet Banking,...
NGHIEN CUU - TRAO D 6 [
Phdi hgp thdng nhit giua cac kenh thdng tin bao cao tii tten xudng i 1 ttr dudi Ien, dam bao mgi thdng tin boat ddng d i u dugc n i m bit kip thdi, thdng nhat va ndi dung thdng tin dugc kiem soat chat che thdng qua cac ung dyng khai thac thdng tin ttuyin thdng ndi bd. S a y manh cong tac tmyen thdng ndi bd, tang cudng y thirc nhan biet nii ro ttong toan he thdng. ^
Trong thdi gian tdi Agribank Tiln Giang cln cd k l boacb xay dyng va phat ttien dong bp he thdng nhan dien thuong hieu thdng qua viec dao tao, tre hda dpi ngii giao djch vien, dpi ngu cham sdc khach hang; xay dung Iai mi sd cac chi nhanh/ phdng giao dich tnrc thupc da qua cu, lac hju;
thilt k l , bay tti cac quiy giao dich thdng nhit chung trong loan dgn vi, tao mdi tmdng than thien, thgang mat, thoai mat cbo kbacb bang khi den giao dich.
4.5, Hoan thien cdng tac hau Idem
Mac du Agribank da ban banh eae van ban va hudng din quy ninh nghiep vu va td chile thuc hien bau kilm kba chat che, budc diu da mang lai bieu qua tdt, ban chl duac nhung sai sdt, tay nhien d l cdng tac nay dat chit Iugng tbeo yeu d u dat ra, Argribank Tien Giang can boan thien bd phan ban kiem, tap tmng vao mdt sd diem sau:
Cd k l boacb dao tao va phat triin ngudn nhan luc chit lugng cao cbuyen trach Iam cdng tac ban kilm, cd t h l chgn lgc til nhimg can bd ndi ttdi, ed nang Iuc, cd nhiet huyet d l dua di dao tao chuyen sau chuyen d l kilm tra KSNB va hau k i l m nhim dam bao can bg Iam cdng tac hau kiem cd d i y du kiln thllc, chuyen mdn, biin ITnh dap img vdi yen cau va tao ngudn nhan su ke thira trong taang lai.
Ddi mdi va kien toan bil pban ban kiem, bd sung can bd hau kiem chuyen trach, tach bach bp pban hau kilm vdi bd phan giao dich vi bien tai bp phan hau kiem c h i yen la kiera nhiem hoac hau kilm cheo giira cac giao dich vien nen chat lugng cua cong tac nay chua that su bieu qua do ap Iuc cdng vice, nang lire ban che va mang tinb hinb tbuc chay theo thdi gian.
Ddi mdi phucmg phap ban kiem, ddi vdi cdng tac ban kiem tdng bgp nen ehu ttgng them den viec kiem soat y nghia sd lieu tten cac tai khoan ke toan, ddng thdi khai thac bet c h i c niing cia cite bao cao hau kiem ttong viec phdng ngua va phat hien rui ro. Khi phat sinh sai sdt, chenh lech, viec xac dinh nguyen nhan va bien phap khiic phuc phai thuc bien nghiem t i c ttanh tiim Iy de dai, ne nang dan den su bd qua hoac khdng xu Iy nghiem khac ddi vdi mdt sd sai pbam. Ddi vdi cdng tac hau kiem chi tiet can taiin t b i hoan toan quy tritih cdng tac hau kiem theo quy dinh, hau kiera khdng chi tap tmng kiem tta cac thdng tin tren be mat chung tir ma cdn phai c h i trgng d i n tinh bgp ly c i a giao dich, nhiit la ddi vdi cac giao djch cd tinh chit phuc tap.
Tu cac quy dinh, quy ttinh thyc hien chung c i a Agribank v l cdng tac bau k i l m ngbiep vu tien gui, Agribank Tiln Giang cln nghien cuu va cd huting din each thuc hien thdng nhit, cy thl, rd rang va phu hgp vdi quy md tiln g i i vit dilu kien kinh doanh cua don vi, ttanh tinh ttang cing mdt van de tai tiing cbi nhanh cd each bilu va each lam khac nhau. (Vi du nhu tai khoan tiln gui thanh loan cua khach hang khdng boat ddng tren 6 thang, tai khoan nay se d trang thai khdng boat ddng, khi khach hang mudn su dung Iai tbi theo quy dinh cua nghiep 'vu tiln gui budc khach hang pbai den cbi nhanh md tai khoan yeu d u md Iai tai khoan se gay khd khan cho khach hang, va ttong quy dinh ve ngbiep vy bau kilm cung cd hudng din khi cln tbilt bd pban giao dich cd t h l Iam d l xuat va tbuc hien md lai tai khoan cho khach hang. Va thyc t l la cd chi nhanh budc khach hang d i n mdi thyc bipn md lai tai khoan, cd cbi nbanli ty d l xuit md Iai tai khoan, gay tam Iy khdng tdt, khdng thdng nhiit, thieu tinb chuyen nghiep).
4.6. Hoan thien hoat flong kilm toan ndi bo
-CONGNGHll
Viec xay dung nang lire, ky thuat kilm toan ndi bd cho bd pban kilm loan ndi bd va kilm tra kilm soat ngi bg dl dap ung yeu cau hien tai la cln tbilt, bao gdm phat tiiln nang Iyc ky tauat, chinh sach, thu tttc, chugng tiinh kiem toan va dao tao can bd. Ben canh dd, bd phan kilm loan npi bp nen xay dimg cac chuong ttinh kiem toan nghiep vu tiln gui cy thl theo phuang phap kilm loan dua tten rii ro thay vi kiem toan taan tbu nhu hien tai va phi hgp vdi dac dilm kinh doanh cia dgn Ddi vdi bag cao kilm loan, cln thao luan va thdng nhit cac vin dl ghi nhan trong qua trinh kiem toan, ciing nhu phiin hang nii ro cua cac van de nay vdi ddi tagng kilm loan; cln xay dyng he thdng chuin myc bao cao dl dam bao cae bao cao kiem toan dugc trinb bay sue tich va chi trgng din cac vin de ghi nhan cd tmh nii ro cao. Cac vin dl ghi nhan trong qua trinh kilm loan cln duae ghi lai ngay lap tiic va can duge trao ddi vdi eac ben lien quan dl cd giai phap khic phyc hop ly;
cin dua ra cac khuyin nghi ed tinh thuc tl va neu rd thdi gian du dinh hoan thanh cac kl hoach hanh dpng va thdi gian hoan thanh cac cdng viec theo khuyin nghi.
4. Kit luan
Bai vilt da hoan thanh viec nghien ciu tbuc ttang, phan tich nbung mat dat dugc, nhung ban ebl va nguyen nhim cia nhOng ban cbe ttong boat ddng KSNB ngbiep vy tiln gii tai Agribank Tiln Giang, ding thai bai vilt cung dua ra cac giai pbap cy the de hoan thien he tadng kilm soat ndi bd ngbiep vu tien gii tai Agribank Tien Giang ttong thdi gian tor.
Ket qua nghien cin cho thay, Agribank Tien Giang da thilt kl va van hanh he thong KSNB ngbiep vu tien giri tacmg ddi ddng bg va hieu quii, nghiep va tien gui boat dcing thdng sudt, an loan. Tuy nhien, he thdng KSNB nghiep vu tien gui tai dan vi ciing bdc Id mdt sd han chl nhit dinli, tdn tai ngay trong quy trinh, quy dinh, ca cau td chirc, trinh do, thai do cua can bd,... Vi the, ttong thdi gian tdi Agribank Tien Giang ciin phai hoitn thien he thdng KSNB nghiep vu tien gui bao gdm: hoiin thien mdi ttudng kiem soat, hoan thien danh gia nil ro va boat dgng giam sat, hoan tbien boat ddng kiem soat, hau kiem, kiem toan ndi bd va niing cao chiit lucmg thdng tin va tmyen thdng.
Tai lieu tham khiio [Tiing Viet]
[I]. Agribank Tiln Giang, Bdo cdo long kit hogt dgng kinh doanh cua Agiibank Tien Giang cdc nam20I4, 2015,2016,
[2], Agribank Tiln Giang, Bdo cdo ting kit cdng Idc hdu kiem cua Agribank Tiin Giang cdc ndm 2014, 2015, 2016.
[3]. Chu Tbi Thuy Trang (2016), He thing kiim sodt ndi bd nghiep vu tiin gdi tgi Ngdn hdng TMCP Biu tu vd Phdt triin Viet Nam- Chi nhanh Phu My, Luan van Thac sy Tai cbinb Ngan bang, Sai hpc Ngan hang TP. Hd Chi Minh.
[4]. Lam Thi Hdng Hoa (2002), Kiim todn Ngdn hdng, NXB Thdng ke. Ha Ndi.
[5], Nguyin Dang Ddn (2014), Nghiep vu ngdn hdng thuang mgi, NXB Kinh te, TP, Hd Chi Minh.
[6]. Nguyin Dang Ddn & Pban Khoa Cuang (2016), Qudn tri ngdn hdng (Qudn tri kinh dognh ngdn hdng 11), NXB Kinb tl, TP. Hd Chl Minh.
[7]. Nguyin Tbi Loan (2015), Ki todn Ngdn hdng, NXB Kinh tl, TP. Ho Chi Minh.
[8]. Nguyin Tbi Thu Hiln (2015), Kiim sodt ndi bd dii vai huy ddng tien gut tgi Ngdn hdng TMCP Cong Thuang Viet Nam, Luan van Thac sy Quan tri kinh doanh, Dai hpc Da Nang.
[9]. Thdng ddc Ngan bang Nha nudc Viet Nam, Thdng tu si 44/2011/TT-NHNN ngdy 29/12/2011 quy dinh vi he thong kiim sodt ndi bd vd kiim loan noi bd cua td chirc tin dung, chi nhdnh ngan hdng nudc ngodi.
ITieng Anh]
[10] COSO (Committee of Sponsoring Organizations of tae Treadway Commission) (2013), Internal Control - Intergrated Framework.
Ngay nhan: 11/6/2018 Ngay duyet dang: 09/9/2019
•AP CH KINH TE - CONG NGHIEP
