TAP CHi CONG THIfdNG
DAY MANH tfNG DUNG CONG NGHE THONG TIN TRONG HOAT DONG CUA KIEM TOAN NHA NlJCfC
• IRAN TH! NGOC ANH
TOM TAT:
Ddi mdi va ffng dung cdng nghe thdng tin Id mot trong nhffng nhiem vu trpng tam da va dang dffde Kiem todn Nhd nffdc trien khai trong thdi gian qua. Ddy cung la bffdc di quan trpng dd Kidm todn Nha nffdc dep can vdi each mang cdng nghidp lan thff 4 nham hoan thien va hien dai boa cd quan Kiem loan Nhd nifdc, dap ffng ydu cdu hgi nhap, phu hdp vdi cac thdng Id qudc te va dieu kidn cua Viet Nam. Bai vid't phdn tich thffc U-ang va dffa ra mpt sd kid'n nghi ve ffng dung cdng nghe thdng tin trong boat dong ciia Kiem todn Nhd nffdc.
Tiif khoa: Cdng nghd thdng tin, ffng dung, Kiem toan Nha nffdc.
1. Thi^c trang ii"ng dung cdng nghe thdng tin trong hoat ddng cua Kiem toan Nha nifdc
Cfng dung cdng nghd thdng tin trong boat ddng kiem todn ed the hidu Id vide dp dung ede edng eu vd ky thudt tin hpe trong quy trinh kiem todn. Cu the, cdng nghe thdng tin ed the dffde dp dung trong mpt so' Iinh vffe nhif lap hd sd kiem todn, dp dung cdc edng eu vd ky thuat kiem loan cd st^ trd giup ciia mdy tinh trong thffe hidn ede thu tuc kidm todn.
Xac dinh rd tam quan trong cua cdng nghe thdng tin Irong hoat dpng kiem todn, thdi gian qua, Kiem todn Nha nffdc da ed djnh hffdng xdy dffng cdc phan mem ffng dung. Ddi vdi nhdm phan mem hd trd boat dpng chi dao dieu hdnh vd quan Iy ndi bd, Kiem todn Nhd nffde da trien khai dffa vdo dp dung mdt so' ffng dung cdng nghd thdng tin phuc vu edng tdc quan Iy, ebi dao dieu hanh ndi bp gdp phan tich effe vdo vide cdi each hanh ehinh, nang cao hidu qua trong edng tdc quan ly ehi dao dieu hanh vd quan Iy boat dpng kiem todn eua Kiem todn Nhd nffde, nhff: Phan mem Quan ly van ban vd Ho sd edng vide, phan mem Qudn ly cdn bd, Trang thdng tin didn iff Dai hpi ASOSAI14, Cdng thdng tin dien tff cua Kiem loan Nhd nffdc...
Ben canh do la nhdm phan mem hd trd boat ddng kiem todn. Day la he thd'ng phan mem Idn, trien khai trong loan ngdnh, gdm nhieu module giup hd trd cdc edng lac khac nhau trong qua trinh quan ly hoai ddng kiem toan. Cde module da dffde xay dffng bao gdm: Module qudn ly, theo ddi nhat ky kidm loan, nhat ky cdng tdc; Module quan iy theo ddi thffc bidn kid'n nghi kiem todn; sd' boa loan bo hd sd lidn quan de'n boat dpng kiem toan.
Cde module hd trd xde dinh rui ro va trong ye'u kidm loan phuc vu edng tac lap ke' hoaeb kidm todn cd the kd dd'n nhff: Module hd trd qudn ly kd hoach kiem todn ho trd edng tdc ldp vd quan ly kd' hoach kiem loan, Module quan ly hd sd, bdo edo kiem todn, Module quan ly he thd'ng mdu bidu kiem loan, va Module Cam nang kiem loan vien dff kid'n se dffde xdy dffng vd trien khai trong tbdi gian ldi.
Ngodi ra, nhdm cac phan mem hd trd ky thudt kiem todn dffde trien khai tren quy md todn nganh, hd trd vide phan tich dff lieu, trieh rut, tdng hdp, ebon mau va thffc hidn ky thuat kiem todn tren cac tdp dff lieu de xde dinb nhffng sai sdt, nhffng diem bd't thudng, xu hffdng eua thdng tin tdi ehinh tren
296 So 9 - T h o n g 5/2019
KETOAN-KIEM TOAH
cdc linh vffe kiem todn ngan saeh, dau tff xay dffng ed ban, doanh nghidp va tai chinh ngan hdng.
Trong xu the' phat trien ffng dung cdng nghd thdng tin ciia ca nffde trong tid'n trinh boi nhdp qud'c te', nham bdt kip cudc edeh mang cdng nghidp lan thff 4 vd sff pbdl trien cua cdc nifdc lidn tid'n trdn thd gidi, Kiem todn Nha nffdc cung da xay dffng Chie'n Iffdc phdt trien va khung kie'n true edng nghd thdng tin giai doan 2019-2025, tam nhin de'n nam 2030. Chie'n Iffdc vach ra eae nhidm vu eu the va dffa ra Id trinh thffc hidn phdt tnen cdng nghd thdng tin cua Kiem loan Nha nffdc de de'n tdi muc tieu ffng dung cdng nghd thdng tin trong moi mat tioat dpng cua Kidm todn Nhd nifdc, chuyen ddi sd' de xdy dffng mdi trffdng kiem todn so'bao gdm mot sd noi dung chinh dd Id:
- Xay dffng ha tang vd ky thudt: Trong giai doan chuydn doi sd, nhffng dac tinh eiia td chffc dff lieu ldn va cdng nghe so', xdy dffng ha tang ky thudt ciia Kidm loan Nhd nu'dc dd chuyen ddi sang ca'u triic eiia didn loan dam may (Cloud Computing), phuc vu dff lidu ldn (Big Data) vd tri tud nhdn tao (AI); Xay dffng ha tang ky thuat dam bao hien dai, tidn lid'n nham ddp ffng tdt nhd't eac ydu cdu ma ha tang dff lieu va ha ldng ffng dung dat ra, tao nen tang dd tid'n hdnh kidm todn dff Heu Idn thdng qua vide dp dung Big Data va AI...
- Xay dffng ha tang dff lidu: Day la mpt trong sd' ndi dung trpng tdm cua ha tang so'. Xay difng ba tang dff lieu Kiem loan Nha nffde thffe cha't la xay dffng hg thd'ng cde ed sd dff lieu Kiem todn Nha nffdc vd thuc hidn sd'hda dfflieu. He thd'ng dff lidu cua Kiem toan Nha nffde tap trung tff eae nguon: Dff lieu do Kidm todn Nha nffde hinh thdnh trong qua hinh boat ddng; Dff lieu thu tbdp iff cdc he thdng thdng tin, ed sd dff lidu qud'c gia va cua ede bd, nganh, dia phffdng; Dff lieu thu thap Iff ede doanh nghiep, ngifdi ddn, td chffc nganh nghe, Imh vu'c...
Thffc Id' van dung eho tha'y, vide ffng dung cdng nghd bidn dai da giup cho vide phdn tich thdng tin, dff heu eua kiem todn vidn dffde nhanh ehdng va chinh xde bdn, tao ngudn dff lieu ldn phuc vu ebo hoat ddng kiem todn nhff: tap hdp dffde nhieu thdng tin tff tdng hdp dd'n chi net Hen quan de'n cdc ddu md'i kiem toan; lffu trff hd sd kiem todn cua dodn, td kiem loan trong td't cd cdc giai doan cua quy trinh kiem toan, tao dieu kien thudn ldi cho viec xdc dinh ndi dung, pham vi, trpng tam, trpng ye'u kiem todn, gdp phan ndng cao chd't Iffdng kiem todn. Ngodi ra, cdng tde kiem sodt
chat Iffdng kiem todn dffde thuc hidn dd dang va chat che hdn thdng qua be thd'ng nhat ky kiem toan trffe tuydn nham giam thieu rui ro kiem toan eho ede kiem todn vidn.
Nhd do, nam 2018, Kiem todn Nha nffde da hodn thdnh 253/253 cudc kiem todn theo ke' hoach kiem loan. Cdc cugc kiem toan da kd't thue deu thffc hien dung muc tieu, ndi dung kidm todn vd tie'n dp de ra; cha'p hdnh td't-quy chd' td ehffe va boat dpng eua Dodn Kiem loan Nha nffdc, Quy tde ffng xff cua kiem todn vidn nha nffde.
Tdng hdp sd bd de'n ngdy 31/12/2018, Kiem loan Nha nffde da kid'n nghi xff Iy 89.600 ty ddng, Irong do lang thu, giam chi ngan sach nhd nifdc (44.466 ty dong) tdng 18,39% so vdi ndm 2017 (37.556 ty ddng), cao nhd't tff trffdc de'n nay; kid'n nghi sffa doi, bd sung vd thay Ibd 115 van bdn phdp luat nham bit Id bdng vd cd che', chinh sdch vd vide td chffc thffc bien quy dinh eua Nhd nude trdnh tha't thodt, Idng phi, nhd't Id nhffng thie'u sdt, ba't edp trong vide: Quan Iy vd sff dung nguon vd'n ODA;
quan ly, khai thdc ldi nguydn, khodng san; qudn If hodn thud' gid Iri gia tang; qudn Iy cdc dff dn trong diem qud'e gia, thifc hidn hdp ddng BT, BOT; qudn ly boat ddng eua cdc khu kinh td', khu cdng nghe cao; cdng tae cd phan hda va thodi vd'n doanh nghidp nhd nUde...
Ngodi ra, Kiem todn Nhd nffdc da chuydn hd sd 5 vu vide cd da'u hieu vi pham phdp luat sang cd quan canh sat dieu tra de dieu tra, lam ro vd xff ly theo quy dinh cua phap ludt, eung cd'p kip thdi 146 bdo cdo kiem toan vd cdc tai lieu lien quan cho cac ed quan cua Qud'c hdi, Uy ban Kiem tra Trung ffdng. Ban Ngi ehinh Trung Udng, ed quan dieu tra vd eac cd quan nhd nifdc khde cd thd'm quyen dd phuc vu cdng tac dieu tra, kidm tra, giam sat va thffc bidn tdtung (Duy Thai, 2019).
Ben eanh nhffng kd't qua dat dffde, tbi vide ffng dung cdng nghd thdng tin eua Kiem todn Nha nffde vln edn ban che', chffa khai thdc, pbdl huy dffde td'i da tinh nang, ldi ieh, hidu qua eua viee sff dung thid't bi cdng nghd thdng tin; cae ddn vi chu'a thffc sff ddnh gia dung lam quan trgng eua ffng dung cdng nghd thdng tin trong hoat ddng chi dao, dieu hdnh, chffa thu'c sff eoi edng nghe thdng tin Id phffdng tidn ehii Iffe de di tat ddn dau, rut ngan khodng each phat tridn. Mat kbdc, mot so' ddn vi ehifa thifdng xuydn edp nhat dff lieu vao cdc pbdn mem ffng dung hoac cap nhat dff lieu con mang tinh hinb thffc, chffa day du vd dung quy dinh; cd
So 9-Thong 5/2019 297
TAP CHi CONG TnK(fN6
ehd'phd'i hdp giffa cac ddn vi trong ffng dung edng nghd thdng tin edn ehffa ddng bd, hidu qua chffa cao; tinh chii dpng trong ffng dung cdng nghd thong dn vdo hoat ddng ehuydn mdn ciia mdt bd phan cdng chffe, vien ehffe vd ngffdi lao ddng eon ban che'; nhan lffc ehuydn trdeh ve edng nghd thdng tin cdn yd'u va thid'u.
Do vay, vide td chffc thifc hidn ffng dung cdng nghe thdng tin chffa cd sff quan tdm dung mffc, thid'u quye't liet; dau tif kinh phi cho cac chifdng trinh, dif an ffng dung cdng nghe thdng tin tuy da cd SLf quan lam, nhffng so vdi yeu eau phdt trien cdng nghd thdng tm thi chffa Iffdng xffng, chffa cd trgng tam, trpng diem va ddng bd, chu yd'u ehu trpng dau tff nhieu de'n phan cffng, chffa dnh ldi sff phu hdp, ddng bd vdi nhu edu phdt trien ve ffng dung phan mem cdng nghd ibdng tin, cac ffng dung phan mem hidn nay dffde phat trien theo nbu eau mpt each ddn le, rdi rae, chifa tinh dd'n sff ke't nd'i, ddng bp dff lieu, trao ddi thdng tin de id'i ifu hda Idi ich sff dung...
2. Kid'n nglii giai phap
De khae phue nhffng tdn tai, han che' trdn vd day manh ffng dung cdng nghd thdng dn trong cde boat ddng cua Kiem todn Nhd nifde, giup boat dpng kiem todn phat huy bidu qua, can quan ldm dd'n mdt sd giai phap sau:
Thd nhd't, xdy dffng ed sd phdp ly, tao mdi tnfdng thuan ldi cho tndn khai ffng dung eong nghd thdng tin mdt cdeh loan dien vao cac boat dgng cua Kiem todn Nhd nffdc nham giam thieu rui ro vd ndng eao hieu qua trong vide ffng dung edng nghe thdng tin, dac bidt la: Xay dffng cde quy ehd' quan Iy, khai thdc, sff dung be thd'ng mang vd cde pbdn mdm ffng dung ndi bd; chinh sdch dam bao ede lieu chi an loan thdng tin (nhff chinh sdch qudn tri ngffdi dffng, cd chd'gidm sat...); xay dffng cd che kiem tra, gidm sdt, khuye'n khich, thuc day ffng dung rdng rai cdng nghd thdng tin trong hoat dgng quan Iy, chi dao, dieu hanh ndi bg va boat ddng kiem loan.
Thd hai, day manh cdng tdc tuydn truyen, phd bid'n, qudn tridt tdi ede edn bg ve tang cffdng ffng dung edng nghd thdng dn, thffe hien ed hidu qua Dd an long the phat trien edng nghe thdng tin cua Kiem todn Nhd nffde giai doan 2015-2020 nhdm ndng cao nhan thffc, thay ddi id Id'i lam vide va tang cffdng ky ndng ffng dung edng nghe thdng tin cua cdng chffc, vidn chffe va ngffdi lao dgng Kidm loan Nha nffdc; tdng cifdng dp dung cdc phffdng
phdp va cdng nghd thdng tm hidn dai vao cdng tdc kiem todn, gdp phdn nang eao nang lffc, hidu qua va chat Iffdng boat dgng kiem todn eua Kiem todn Nha nffde, xdc dinh ddy la mdt trong nhffng nhiem vu thffc hien thffdng xuydn, lidn tuc va gan vdi boat dpng cai cdeh hanh ehinh d ddn vi.
Can phai eoi vide ffng dung cdng nghe thdng tin la nhiem vu quan trgng mang tinh dot phd cua nganh; trffe de'p ehi dao, gffdng mau, quyd't liet d^y manh vide ffng dung cdng nghd thdng tin va sff dung van ban didn tff phiie vu vide qudn Iy, dieu hanh cdng vide qua mang, tffng bffde thay the' vdn ban gid'y d'ong quan ly, dieu hanh va d-ao ddi thdng tin, v(u tidn ngudn lffc de trien khai edng tae nay...
Thd ba, Kiem todn Nha nffdc can xay dffng va phdt tridn ede phan mem ffng dung dong bd, thid't thffe, ed the kd't nd'i lien thdng vdi cae phan mem ndi bd va phan mem qudn ly cua cae bd, nganh, dia phffdng dd gdp phan xdy difng Chinh phii dien tff. Cung vdi do, xay dffng vd khai thdc bieu qud thdng tin tff ede ed sd dff lieu qudc gia de phuc vu cdng tdc kiem todn, ddng bd vd ehuan hda dff lieu ngay tff dau vdo.
Ddng thdi, dau tff he thd'ng may ehu ffng dung va cd sd dff lieu iSp trung, xay dffng he thd'ng do hda va quan tri ha tdng tap trung de sff dung mdt each td'i ffu tai nguyen phan cffng, trien khai he thdng Iffu trff tap trung vd phffdng dn sao Iffu phue hdi khi cd sif cd', xay dffng ha tang mang trung tam dff lidu, he thd'ng ha tang ky thuat trung tam dff lieu; xdy dffng he thdng mang LAN va ke'l ndi WAN lai cae ddn vi trffe thudc trong loan nganh;
vd dac bidt quan tam dd'n vide xay dffng hd thd'ng an todn vd bao mat thdng tin nhieu Idp, bao gdm Idp mang, ldp ffng dung, ldp ed sd diT lieu, ldp ngifdi dung... cung vdi vide ban hanh cdc cbinb sdch ve an toan bao mat thdng tin gan vdi viee trang bi cae phan mem cd ban quyen. Mai khac, ddm bao thuan tien eho cdng tde chuyen mdn trong mdi trffdng kiem loan didn tff, kiem loan so', ddng thdi dam bao tudn thu quy dinh eua Ludt An todn thdng tin, Ludt An ninh mang, Nghi dinh sd 85/20I6/ND-CP ngdy 01/7/2016 vd cdc van ban hurdng ddn di kem; dap ffng nhu edu thtfc te', dai ca'p cd'p do an loan thdng tin iffdng ffng la ea'p do 3 vd hffdng de'n tidm can ea'p do 4.
Thd tu, can td ehffe cdc ldp hpc, tap hud'n vd ffng dung cdng nghe thdng tin, dam bao moi can bd cdng chffc, vien chffc, ngifdi lao dgng deu sff dung thanh thao cdng nghd thdng tin. Tiep tuc cff
298 So 9-Thdng 5/2019
KETOAN-KIEM TOAN
cac doan cdng tdc cd ehuydn mdn cao sang hgc tdp nffde nen cd cd chd' thu hut va ifu dai ddc biet cho kinh nghiem ffng dung edng nghd thdng tin vdo ddi ngu kiem loan vidn cd chuydn mdn cdng nghd hoat dpng kiem todn. Ngoai ra, Kiem loan Nhd thdng tin •
TAI LIEU THAM K H A O :
/. Kiim todn Nhd nUdc (2014). Quyi't djnh ban hdnh De dn Tong thi phdt trien cdng nghi ihong tin cda Kiem todn Nhd nudc giai dogn 2015 - 2020, ngdy 5/12/2014.
2. Kiem todn Nhd nudc (2018). Cki thi sd'735/CT-KTNN ngdy 09/4/2018 ve viec tdng cudng dng dung cdng nghe thong tin trong cdc hoat ddng cda Kiem loan Nhd nudc.
3. Kiem todn Nhd nUdc (2019). Hgi nghj Trien khai nhiim vu cong idc ndm 2019 cda ngdnh Kiem loan.
4 Tkuy Le (2018). IJng dung cdng ngke thdng tm vdo hogt dgng kiem loan - nhiing ki't qud budc ddu. Dgc .san Kiem todn sd68, thdng 02/2018.
5 Le Vdn Tdm (2019). Kink nghiem Ung dung cdng nghi ihdng tin trong kiem todn cua Hdn Qudc vd de xud't cho Kiem todn nhd nudc Viit Nam, Bdo Kie'm todn, sd 12, ngdy 21/3/2019.
6. Dd Binh (2019). Ung dung cdng nghe thdng tin vdo hoat dgng kiim todn, https://bnews.vn/ung-dung-cong- nghe-thong-tin-vao-hoal-dong'kiem-loan/112429.html
7. Duy Thdi (2019). 'Dam da' them chi'tdi de ldng hieu qud ihUc kiin kien nghi hem todn. kttp://thoibaotaich- inhvietnam.vn/pages/lhoi-su72019-02-l 1/dam-da-them-che-tai-de-tang-hieu-qua-thuc-hien-kien-nghi-kiem-toan- 67632.a spx
Ngay nh^n bai: 17/4/2019
Ngay phan bien danh gia va sii'a chffa: 27/4/2019 Ngay ch3'p nhSn dang bai: 7/5/2019
Thdng tin tdc gid:
TRAN THI NGOC ANH Trtfoing Dai hpc Hoa Binh
PROMOTING THE IMPLEMENTATION OF INFORMATION TECHNOLOGY IN THE STATE AUDIT
OFFICE OF VIETNAM'S OPERATION
• TRAN THI NGOC ANH Hoa Binh University
ABSTRACT:
The information technology innovation and implementation are key tasks that have been done by the State Audit Office of Vietnam in recent years. These moves are also important steps of the State Audit Office of Vietnam to approach the Industry 4.0 in order to perfect and modernize the Stale Audit Office of Vietnam's operations, meeting the integration requirements in accordance with international practices as well as Vietnam's conditions. This article analyzes the current situation and gives some recommendations on the implementation of information technology in the operation of the Slate Audit Office of Vietnam.
Keywords: Information technology, application. State Audit Office of Vietnam.
So 9 - T h a n g 5/2019 2 9 9
