TAP CHi CONG THIfdNG
CAC NHAN TO ANH HlJCfNG DEN KIEM SOAT NOI BO HOAT DQNG TIN DUNG
CAC NGAN HANG THlTCfNG MAI THANH PHO HO CHI MINH
• HOANG TH! NGA - LY N G U Y I N N G Q C THAO
TOM TAT:
He thd'ng kie'm soat npi bd ndi chung va kiem sodt ndi bd hoai ddng tin dung cua cac ngan hang thffdng mai ndi rieng rat quan trpng d^ phdng chd'ng rui ro that thoat tai san trong boat ddng tin dung cua ngan hang. Muc tieu cua nghidn cffu nay la xdc dinh va do Iffdng mffc dd anh hffdng cua cac nhan Id' dd'n kiem soat ndi bd boat ddng tin dung tai cac ngan hang thffdng mai thanh phd Ho Chi Minh (TP. HCM). Nghien cffu dffdc tid'n hdnh trdn 148 mSu khad sat tai cac ngdn hang thffdng mai TP. HCM. Phffdng phdp nghidn cffu kd't hdp dinh tinh va dinh Iffdng vdi vide sff dung phan mem SPSS. Ky thuat phan lich bao gom thdng ke md la, kiem tra dp tin c$y thang do, phan tich EFA, hdi quy tuye'n linh. Kd't qua nghien cffu cho dia'y, cd 5 nhan td' ^nh hffdng de'n kie'm sodt ndi bd boat ddng lin dung cac ngan hang thffdng mai TP.HCM, gdm: (1) Mdi trffdng kie'm soat; (2) Danh gia rui ro; (3) Hoat ddng kie'm sddt; (4) Thdng tin truyen thdng; (5) Hoat ddng giam .sat.
TiJf khoa: Kiem soat ndi bd, kie'm soat ndi bd hoat ddng tin dung, ngan hang thffdng mai.
1. Gidi thi^u
Trong cac nghidp vu kinh doanh cua ngan hang ndi chung va cac ngan hang thffdng mai (NHTM) lai TP.HCM ndi ridng, nghidp vu lin dung la nghiep vu sff dung vd'n quan trong nha't, vi nd giup quay vdng ngudn vd'n huy ddng dau vao va chie'm ly trpng cao trong ldi nhudn cua ngdn hang. Tuy nhien, day cung la hoat ddng tiem an rui ro cao nhd't. Rui ro tin dung la kha nang xay ra nhffng td'n thai ma ngan hang phai chiu do khdch hang vay
khdng tra ddng han, khdng trd hoac khdng tra d^y du vd'n va lai. Tff rui ro nay cd the' dan dd'n kha nang ma't thanh todn cua ngan hang do khdng thu hdi dffdc vd'n lin dung de' thanh tddn cac khddn huy ddng dau vad, hay xa hdn nffa cd the' tac ddng xa'u dd'n ca hd thd'ng ngan hang va nen kinh td' vT md.
Rui ro tin dung lam giam uy lin va nang Iffc canh tranh cua ngan hang. Khi ngan hang mat kha ndng thanh loan, phai di vay iff nhieu ngudn khac nhau, uy tin cua ngan hang tren thj trffdng tai chinh se bj
K E T O A N - K I E M TOAN
giam sut nghidm irpng. Dieu nay se anh hffdng dd'n tSm ly ddi tac cua ngan hang, dSn dd'n vide huy ddng vdn trd ndn khd khan hdn va gap nhieu trd ngai trong vide canh tranh vdi cac ngan hang khac.
Chinh vi vay, de han che' va ngan ngffa riii ro tin dung, ngoai cdc bidn phap ky thudt nghidp vu fin dung, dinh hffdng kinh doanh dung ddn, vide thie't ke' mdt he thd'ng kie'm soat ndi bd (KTNB) cua NHTM dd'i vdi nghiep vu tin dung la vd ciing quan trong He thd'ng nay ddng vai trd quan trpng trong viec ngdn ngffa vd ki^m sodt rui ro tin dung, ban che' sff tha'l thoat vd'n tin dung cua ngan hang. Do dd, vide nghidn cffu cdc nhdn td' anh hffdng dd'n kie'm soat ndi bd hoat ddng tin dung cac NHTM TP.HCM la can thie't de' nang cao nang Iffc qudn ly cua cac NHTM.
2, Cd scf ly thuyd't, md hlnh va phffring phap nghien ci^u
2.1. Ca sd ly tliuyei vd mo hinh de xud't Theo Basel (1998), "Kiem soat ndi bd la qua trinh dffdc thffc hidn bdi Hdi ddng quan tri, ban dieu hanh va loan the nhan vien. Dd khdng chi la mdt thu tuc hoac mpl chinh sach dffdc thffc hidn lai mot thdi did'm nao do, ma cdn lie'p dien d ta'l ca cac cap trong ngan hang". Basel de ra 13 nguyen tac thie't kd' vd ddnh gia he thd'ng KSNB ngdn hang ve Giam sdt dieu hanh va van hda kiem sodt (3 nguyen lac); Nhan bid't va danh gid rui ro (I nguyen lac), Hoat ddng kid'm soat va sff phdn cdng, phan nhidm (2 nguyen ldc); Thdng tin va truyen thdng (3 nguydn tac) Giam sat vd sffa chffa nhffng sai sdt (3 nguyen tac), va Danh gia hd thd'ng kid'm soat ndi bd (HTKSNB) thdng qua cd quan thanh tra ngan hang (I nguyen ldc).
Cdc nhan td' anh hffdng de'n kie'm sodt ndi bo hoat ddng tin dung cdc ngdn hang thffdng mai TP.
HCM nhff sau:
- Mdi trUdng kiem sodt:
Mdi trffdng kiem sodt la nen tang y thffc, la vdn hda cua id' chffc, phan dnh sdc thdi chung cua mdt to' chffc, tdc ddng dd'n y thffc kid'm sodt cua loan bd thanh vien trong to chffc. Mdi trffdng kid'm soat la nen lang cho 4 bd phan (hay thanh phan) cdn lai cua he thd'ng KSNB, nhdm xay dffng nhffng nguyen tac va cd cau boat ddng phia
hdp. Mdi trffdng kiem soat bao gdm nhan thffc, thdi do va hanh ddng cua ngffdi quan ly trong ddn vi dd'i vdi kie'm sodt vd tam quan irong cua kiem soat. Mdi trffdng kiem sodt cd mdt anh hffdng quan trong de'n qua trinh ihffc hien va ke't qua cua cdc thu tuc kid'm sodt (Amudo, A., & Inanga, E. L.
2009); (Basel, 2013). Mdt mdi trffdng kid'm sodt td't cd thd' han che'phan nao sff thie'u sdt cua cac thu tuc kid'm sodt.
Gid thuye't HI duac dUa ra id: Mdi trffdng ki^m sodt dnh hffdng lich cffc dd'n KSNB hoat ddng tin dung cdc NHTM TP.HCM.
- Ddnh gid rui ro:
Rui ro la nhffng nguy cd lam cho muc lieu cua id chffc khdng dffdc thffc hien. Ta't ca cac id' chffc, dia khdc nhau ve quy md, ca'u trtic, nganh nghe kinh doanh, deu phai dd'i mdt vdi rui ro d nhieu mffc do. Rui ro phdt sinh tff cdc ngudn ben ngoai Ian bdn trong cua td chffc. Danh gid rui ro la viec nhan dang, phan tich vd quan ly cdc rui ro cd Ihe' de doa de'n viec dat dffdc cac muc lieu cua to' chffc, nhff muc tieu sdn xud't, bdn hdng, marketing, tai chinh va cac boat ddng khdc, tff do cd thd' quan tri dffdc rui re (Lannoye, 1999);
(Dinapoli, 2007).
Gid thuye't H2 duac dUa ra Id: Ddnh gid rui ro anh hffdng lich cffc dd'n KSNB boat ddng tin dung cac NHTM TP. HCM.
- Hoiit ddng gidm sdt:
Hoai ddng kid'm soat la tap hpp nhffng chinh sach, thu tuc kid'm sodt de dam bao cho cac chi thi cua nha quan ly dtfde thtfc hien nham dat dffdc cac muc tidu. Cac chinh sdch va thu tuc nay thuc da'y cac hoat ddng can thid't dd'giam thid'u nhffng rui ro cua to' chffc va lao dieu kidn cho cdc muc tieu de ra dffdc thffc thi nghiem tuc, hieu qua treng todn ddn vi. Hoat ddng kie'm soat didn ra trong loan bd id' chffc d mpi ca'p do va moi boat ddng (Ramos, 2004); (Kaplan, 2008). Hoat ddng kie'm soat bao gdm:
- Chfnh sach kid'm sodt la nhffng nguyen tdc can lam, la cd sd cho vide thffc hien cdc thu luc kiem sodt.
- Thu tuc kie'm sodt la nhffng quy dinh cu the' de' thffc thi chinh sach kiem soal.
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Gid thuyet H3 duac dua ra la: Hoat ddng kid'm sodt anh hffdng tich cffc de'n KSNB hoat ddng lin dung cdc NHTM TP.HCM.
- Thdng tin truyen thdng:
Mpi bd phan va ca nhan trong doanh nghiep deu phai cd nhffng thdng tin can thid't giup thffc hidn trach nhiem cua mmh (trong dd cd trdch nhiem kid'm sodt). Truyen thdng Id vide trao ddi va truyen dat cac thdng lin can thie't ldi cac ben cd lien quan cd trong lan ngoai doanh nghiep. Ban thdn mdi he ihdng thdng tm deu cd chffc ndng truyen thdng, bdi cd nhff vdy thi nhffng thdng lin da dffdc thu thap va xff ly mdi cd the' dd'n dffdc vdi cdc dd'i tu'dng cd nhu cau de giup hp thffc hien dffdc trach nhidm cua minh (Dinapoli, 2007). Hd thd'ng truyen thdng gdm 2 bd phan: Truyen thdng ben trong va Iruyen ihdng ben ngoai.
Gid thuyet H4 duac dUa ra Id: Thdng tin truydn thdng dnh hffdng tich cffc dd'n KSNB hoat ddng tin dung cac NHTM TP.HCM.
- Hoat ddng gidm sdt:
Giam sal la bd phdn cud'i cung cua he thdng KSNB, la qud trinh ddnh gid cha't Iffdng cua he thd'ng KSNB theo ihdi gian. Giam sat cd mdt vai trd quan trpng, nd giup KSNB ludn hoat ddng hiJu hidu. Qua trinh gidm sat dffdc thffc hidn bdi nhffng ngffdi cd trdch nhidm nhdm danh gia viec thie'l lap va Ihffc hien cdc thu tuc kie'm sddt (Samad, A.
2004); (Kaplan, 2008). Giam sdt dffdc thffc hien d mpi hoat ddng trong ngdn hdng, ddi khi cdn ap dung chd cac dd'i tffdng ben ngoai iheo 2 cdch:
Giam sal thffdng xuyen va giam sal dinh ky.
Gid thuyet H5 duac dua ra Id: Hoat ddng giam sal anh hffdng tich cffc de'n dd'n KSNB hoat ddng tin dung cac NHTM TP.HCM.
Can cff vao cdc nghidn cffu trffdc. tac gia de xua't md hinh nghien cffu cac nhan id dnh hffdng dd'n de'n KSNB boat ddng lin dung cdc NHTM TP.HCM gdm cd 5 bie'n ddc lap la: Mdi trffdng kie'm sodt, ddnh gid rui ro, hoat ddng kie'm soat, thdng tin truyen thdng va hoat ddng gidm sat.
2.2. Phffdng phdp vd dfflieu nghien cffu Nghien cffu dffdc lie'n hanh qua 2 giai ddan chinh: (1) Nghien cffu dinh tinh nham xdc djnh cac nhdn td'anh hffdng dd'n viec van dung IFRS vd xdy difng thang do; (2) Nghidn cffu dinh Iffdng
nhdm thu thap, phan tich dff lieu khao sal, va kid'm dinh edc gia thid't cua md hinh.
Phffdng phdp chpn mdu: MSu 6\i(5c chpn theo phffdng phap ngdu nhien. Thed Tabachnick&
Fidell (2007), khi diang hdi quy bdi, kich thffdc mau n nen dffdc tinh bang cdng thffc sau: n > 50 +8p (p: so'Iffdng bid'n dpc lap), So'mdu dffdc chpn trong bdi nghien cffu la 148 mau la phu hdp.
Tdc gia de xua't md hinh nghien cffu cac nhdn Id' anh hffdng dd'n KSNB hoat ddng tin dung cdc NHTM TP.HCM bao gdm 5 nhan td' nhff sau:
Trong dd:
pQ: hang sd
X/ : Mdi irffdng kie'm soal;
X,: Danh gia riii ro;
XJ : Hoat ddng kie'm soat;
X^ : Thdng lin iruyen thdng;
X5 : Hdat ddng giam sdt
Y : Kiem soal ndi bp boat ddng tin dung cdc NHTM TP.HCM
p : Sai so: Cac ye'u to' khdng quan sdt dffdc.
3. Kd't qua nghien cu'u
Sau khi kid'm dinh do tin cay cua cac thang do cua cdc bid'n dpc lap va bie'n pu thudc. Tdc gia ddnh gid mffc do phu hdp cua md hlnh hdi quy tuyd'n tinh nhff Bang 1.
Bang 1. Ddnh gio miic do phCi hop cua mo hinh hoi qui tuyen tinh do bien Mo
hlnh 1
H$
50 R .711a
He s o R '
.612 H$so R'-hi#u
chinh 504
Sai so chuan cda udc iuong 12335
Bang I cho tha'y, gia trj he so R- - hieu chinh = 0.504 > 0.5, do vay, day la md hinh thich hdp de sff dung danh gid md'i quan he giffa bid'n phu thudc va cac bie'n ddc lap. Ngodi ra, gid tri he sd'R^ hidu chinh la 0,504, nghia la md hlnh hdi quy tuye'n tinh da xdy dffng phu hdp vdi dff lieu 50.4%.
Can cff vao Bang 2, phffdng trinh hdi qui tuyd'n linh bdi cua ede nhan to' anh hffdng de'n KSNB boat ddng tin dung cdc NHTM TP. HCM vdi cac he so'chua'n hda nhff sau:
KETOAN-KIEMTDAN
Bang 2. Bang ke't qua cac trong sd ho! quy
1 {Constant)
XI X2 X3 X4 X5
H§ so chua chuan hoa Beta
.147 137 .056 .051 .087 .163
Sai so chuan .162 0,024 0,011 0,016 0,018 0,031
H6 so chuan hoa Beta
0,335 0,236 0,137 0,280 0,382
tstat
5,754 5,511 5,429 3,733 5,966 6,363
Sig.
000 .000 .000 .000 .000 .000
Thong ke da c6ng tuyen Hg so Toierance
0.712 0.873 0.924 0.853 0.851
He sff ViF
1.132 1.135 1 061 1 151 1.143
Y = 0.335X1+ 0.236X2 + 0.137X3 -1- 0.280X4 + 0.382X5
Ke't luan: Muc dich cua nghidn cffu nay la xac dinh va do Iffdng mffc anh hffdng cua cdc nhan td' tdc ddng de'n KSNB boat ddng lin dung cdc NHTM TP. HCM.
Ke't qua nghien cffu nay da chi ra dffdc 5 nhan td'cd anh hffdng de'n KSNB boat ddng tin dung cdc NHTM TP. HCM vdi mffc dd ldc ddng dieo thff iff tff cao de'n tha'p nhff sau: hoat ddng gidm sal, mdi trffdng kie'm sodt, thdng lin iruyen thdng, danh gia rui ro va hoat ddng kie'm soal.
4. Kie'n nghi
Ke't qua nghien cffu cho thay, ca 5 nhan to cua md hinh nghien cffu deu anh hffdng dd'n hoat ddng tin dung cdc NHTM TP. HCM. De ndng cao hieu qua cua vide quan ly thdng qua he thd'ng kid'm soat ndi bd hoat ddng tin dung cac NHTM, can lao dffng van hda kie'm soat loan didn trong to chffc, trong do, ddc bidt chu trpng de cao vd'n de dao dffc trong kinh doanh khi tan sua't xud't hien va mffc do thiet hai cua cdc vu viec vi pham dao dffc kinh doanh trong Imh vffe ngan hang dang ngay cang gia tdng d Viet Nam.
Ban hanh day du cdc chinh sdch, vdn ban hffdng ddn ve hoat ddng tin dung nham dam bao moi CBNV deu diffc hien theo dung cac vdn ban da ban
Ngudn. Tinh todn tU phdm mem SPSS hanh nham ban chd' rui ro phdt sinh, dat dffdc cdc muc lieu da dat ra.
Dinh Iffdng rd rang ca.c chi tidu kd' hoach va trdch nhiem ve hoai ddng tin dung' Chi tidu ke' hoach ve hoat ddng tin dung cua dai hdi cd' ddng ddt ra. Hoach dinh he thdng phan ca'p bao cdo ve hoat ddng tin dung rd rang theo chieu doc: phu hdp vdi xu hffdng dang ddn chuyen ddi md hlnh qudn tri rui ro lin dung theo de nghi cua Basel II nham chuyen mdn hda cac chffc nang trong quy trinh tin dung, tff dd han chd' thd'p nha't cdc rui ro tin dung cd thd phdt sinh.
Thie'l ldp va van hanh hffu hieu cac thu luc kie'm soat chat che trong quy trinh tin dung quy trinh tin dung: Thu tuc kiem soat dffdc thid't ISp d ta't ca cdc bffdc tin dung thdng qua nhiem vu dffdc phdn cdng cho tffng nhan vien.
Cdc NHTMN tren dia ban tinh Binh Dffdng can xay dffng kho dff Heu tap trung, chffa dffng day du cac thdng tin ve hoat ddng lin dung nhff toan bd cac van ban quy dinh ndi bp ve boat ddng tin dung, cac quy dinh cua Ngan hang Nhd nffdc va phdp luat lidn quan. Ben canh do, cIn cd mdt bd phan chiu trach nhiem tdng hdp, sdng loc va phdn tich cdc thdng im ve hoat ddng tin dyng can thid't hd trd cho cdng viec, tff do chu ddng gffi de'n nhan vidn tdc nghiep tin dung theo phan quyen •
TAI LIEU THAM KHAO:
1. Amudo, A., & Inanga, c. L. (2009). Evaluation of internal control systems: A case study from Uganda Imemational Research Journal of Finance and Economics. 27(1). 124-144
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2. Basel III, B C. B. S. "The Liquidity Coverage Ratio and liquidity risk monitoring tools." Bankfor International Settlements (2013).
3. DiNapoli, T. P. (2007). Standards for internal control.
4. Lannoye, M A. (1999). Evaluation of internal Controls.
5. Kaplan, R. S, & Norton, D. P. (2008). The execution premium: Linking strategy to operations for competitive advantage. Harvard Business Press.
6. Samad, A. (2004). Peiformance of Interest-free Islamic banks vis-d-vis Interest-based Conventional Banks of Bahrain. Intemational Journal of Economics. Management and Accounting, 12(2).
7. Tabachnick, B G., & Fidell. L S. (2007) Using multivariate statistics. Allyn & Bacon/Pearson Education.
Ngay nhan bai: 15/9/2019
Ngay phan bien danh gia va su'a chifa: 25/9/2019 Ngay cha'p nhan dang bai: 5/10/2019
Thdng tin tdc gid.
1. ThS. HOANG THI NGA
Trff&ng Cao dang Cdng Thffdng thanh pho' Ho Chi Minh 2. ThS. LY N G U Y I N NGOC THAO
TriTcfng Cao dang Cdng Thifdng thanh phd'Hd Chi Minh
FACTORS AFFECTING THE INTERNAL CONTROL SYSTEM OF CREDIT OPERATIONS OF COMMERCIAL BANKS LOCATED
IN HO CHI MINH CITY
• Moster. HOANG THI NGA Ho Chi Minh City Industry and Trade College
• Master. LY NGUYEN NGOC THAO Ho Chi Minh City Industry and Trade College
ABSTRACT:
The internal control system in general and the internal control system of credit operations of commercial banks in particular play an important role in preventing risks in banking activities.
This study is to idendfy factors affecting the internal control system of credit operations of commercial banks located in Ho Chi Minh City and measure Ihe influence of each mentioned factor. This study was conducted with 148 survey samples collected from commercial banks in Ho Chi Minh City. Qualitative and quantitative research methods and the SPSS were employed in this study. Meanwhile, the analytical techniques of this study include descriptive statistics, scale reliability testing, EFA analysis and linear regression. The study's results show that there are five factors affecting the internal control system of credit operations of commercial banks located in Ho Chi Minh City, namely (1) The control environment, (2) Risk assessment, (3) Control activities, (4) Communication informadon, and (5) Monitoring activities
Keywords: Internal control, internal control system for credit operations, commercial bank.
