VhUftluqleaOaiiha
Stf 7 (268)-2014KtfM SOAT NOI BA v£ n f n l b i GAA N G I N lukNC NHfllK VJH B£ PHUP Lt d N NOiiH TMEN
• ThS. PHAN NGQC HA *
T
rong boat ddng cua ngin hing thuong mai c l phdn (TMCP), tiii ' ^ i m soit nOi bd l i mgt chudi boat dgng MSm sodt hien difn d mgi bd phan, mgi boat dfng cua tl chiic". Dd l i qui trinh giim sat thudng xuyen, li phuang tifn de cac cap quan ly ttong td chiic kidm soit hoat dgng cua don vj minh nhim d a n bio hieu qui, an toin cho hoat dgng, tuin thu cic quy djnh cua p h ^ luit v i ddm bdo sy tin cay cua nhirng thong tin tii chinh. Chat lugng boat dgng ciia Mem soat ngi bg dugc ddnh gii bdi cac co quan Mem toan dgc lap, eic ca quan nhi nudc. He thing Mim soat ngi bO boat dgng hifu qui se l i cdnh tay phii die lyc cua nha quin trj frong quin ly va diiu hanh boat dgng cua ngan hdng, cung cip cdc thdng tin dang tin cay vd bio cao tii chinh, tinh tudn thii p h ^ Iuat ttong cic hoat dgng cua to chirc.Ngan hang TMCP Sii Gdn Chi nhinh D i Ning (ggi tit Ii SCB D i Ning) l i mgt chi nhdnh true thugc ciia Ngin hing TMCP Sii Gdn (ggi tit Id SCB) v i cung Id chi nhanh cap mgt diu tien tai miin Trung. Muc tieu Mem soit ngi bg cong tic k£
todn cua SCB D i Nang Ii tudn thii cdc quy trinh quy djnh do ngin hang c ^ tten ban hdnh, ciia Bg Tai chinh v i Ngin hang Nlii nudc; dim bio cac khoin muc fren bio eio tai chinh phin inh tmng thyc, ddy du vd hgp ly so vdi ket qui thuc te; hach toin kjp thdi v i diing bdn chat tii khoin; tai sdn vd
thdng tin khdng bt lam dyng hoic su dung sai myc dich; chiing tii v i s6 sach k l toan thyc hifn theo dling quy djnh s6 sich bdo cao ke todn; ddm bao tinh khdp diing d i i chieu sd sach ke toan vdi thyc tl; phat hifn v i ngan ngira nhung sai sdt vi m^t nghifp vu k l toin cung nhu giiip ngan hing ri sodt khac phyc nhung sai pham da xiy ra... Thyc t^
nhiing nam qua, cdng tic MSm soat ngi bg ve ke toin cua SCB Dd Ning cho thiy, thudng xuySn xay ra cdc loi thudng gap nhu sau:
- Hg thong ehung tie, so sach vd bdo cdo tai ehinh: Chiing tu khdng dugc hau Mem kip thoi hoic chua danh sd thii tu; sii dyng sai cdc bieu mau, Ian Ign bieu mau giay ngp tien Mem Ifnh chuyin tiSn vdi giiy nOp ti8n; chu ky fren chtmg tir goc khach hang lap v i tten phieu hach toan khong gidng nhau hoic thieu chir ky; thong tin ngudi thy hudng fren chiing tur goc v i frSn di§n chuyin tien khdng khdp diing; luu thieu mgt so bien bin Mem ke i n chi quan frgng; khdng m kjp thdi sd phy tii khoin chi tiit khich hang dang ho9t dfng; chua dinh s i thii ty kjp thdi cdc nhdt ky chiing tii, cac tap b i o cao thing...
- Kiem sodt ke todn Awy dgng: Khdng in hoa dgn thu phi, lai hoic giao hda don cho khich hdng;
khdng in v i luu nhiing hda dem hdng; chi thieu lai v i khuyin mai cho khdeh hang do sai sdt; quen hach toan hodc so tiln hach toin khdng khdp dimg vdi sd tiin tten chimg tir goc.
m Ddn chCI & Phdp lu$t
• Ngdn hdng Thuong mgi cophdn Sdi Go"'phAftbiMttaJUnkU. 86 7(268)-2014
~ Ke todn tien vay: Vi pham q i ^ tic bat Mem nhifm chiic nang tiep xiic khich hing, chirc nang Ijhh gii, chuc ning ghi so; tit c i cac nghigp vy thu lai tin dyng nhung chi nhanh khdng xuit hda don;
khi gidi ngan, tat c i philu ITnh tiin mat khdng cd ky duyft linh dao dan vi; cho vay vugt han miic quy dinh; gia tri nhip ngoai bing v i gia trj thyc t i tii sin bdo dim cho mdn vay do khdng diing; cdn b$ tin dyng tinh sai gii trj tii sin bio dim v i miic cho vay toi da cho khich hing; mit mit tii sin cam cl, thi chip ttong kho; n h ^ ngoai bdng khdng dting gii trj tii sin bio dam; khdng n h ^ , Kuit tai sdn bio dim khi cho vay, tit todn; can bg tm dyng khdng cap nhsit Iai suit khi thay doi din Sen vigc khdng dy thu chinh xac...
- Ke todn cdc dich vy phi tin dgng: Ap dyng tien giiri mua bin ving khdng diing do sai sdt; sd du tai khodn the dudi miic tii thieu nhung van dy chi v i cho phfip khich hing nit tien; thu thiiu phi khach hdng hoac khdng giim phi theo cic chuong trinh khuyin mai; thanh todn sai ddi tugng do nham tii khoin ngudi thy hudng, sai ngin hing thy hudng; dp dyng sai ty gii do vd tinh; khdeh hdng nit tiin ttSn miy ATM nhimg chuang trinh khdng h ^ h toin hoic chucmg ttinh hach toin ohimg khdng chi tiin cho khach hing; hach toan
;ai tii khodn phi.
- Ke todn chi tieu: Hach toan sai cdc tdi khodn
;hi phi; hda dan diu vdo sai ma sd thue, so tien 3ing chu vd bing s i khdng khdp diing, thieu chu cy ngudi mua hang; hda dan thanh toin bdng ti£n n$t cd gii trj tten 20 tiifu dong, xuit ciing ngiy hdng, cimg dem vj nhung van khau trir thue; mua ldm khdng can tiiiil dan din ling phi, mil cin dii i i chinh; mua sim vdi gia cao; tham d, that thodt, :hiim dyng hang hda mua vdo...
- Ke todn luang: Tinh sai lucmg; so tien hach oin khdng diing theo bang luong; hach todn nham
phy cap dieu tien vio chi pW luang; bg phan hdnh ehinh cd tinh gian lin, khdng chi phu cap ngoii gid cho can bg nhin vien; cd tinh khai khdng gid cdng ngoii gid cdn bg nhan vi6n dS hudng chenh lech;
cd su thdng ddng di chiim dyng tien ngoai gid...
- Ke todn tdi sdn co dinh, cong cu lao dgng:
Mua tii sdn cd djnh, cdng cy lao ddng vdi gii cao;
tii sin cd djnh khdng dugc khau trii VAT nhung chi nhanh vdn khiu tni; ip dyng sai thdi gian khiu hao tii sin cd dinh; ghi nhan sai cic tdi khodn chi phi khiu hao, chi phi sita chira, bao dudng; chgn sai loai hinh tii sin cd dinh; thit thodt, mit c ^ , sir dyng tii sin cd djnh, cdng cy lao dgng muc dich cd nhan; nhugng bin vdi gii thip; nhugng bdn tdi sin cdn khd nang sit dung; mua tii sin cl djnh, cdng cy lao dgng khdng cin thiet din den lang phi, mat can ddi tii chinh...
Vifc thyc hifn cdng tic MSm soit nfi bg dfc lap l i rat quan frgng. Nd khdng giing nhu hoat dgng ciia cic ca quan Mem tra b@n ngoai, khdng phii l i vigc tim Mim nhirng sai pham ciia dan vj, m i Ii vifc rd soit tat c i cic khau frong cong tic ke toin giiip chi nhinh phdt hifn nhung sai pham vd khac phyc nhung sai pham dd, giiip cdng tac ke todn hoin thifn ban, dim bio tinh tin cay cac thdng tin tii chinh v i tinh tuin thu phip Iuat... De cdng tic Mem soit ngi bg v l k i toan cua SCB D i Ndng dat dugc hieu qua cao, theo chiing tdi, can dp dung cic bign phip phdp ly de han che nii ro frong boat dgng ke loan:
ThU nhat: Cdc quy trinh, quy dinh cdn ban hdnh mdi hogc sua doi, ho sung
Tuy SCB da ban hinh mft sd quy trinh, quy dinh v i hudng dan thyc hifn nghiep vu ve cdng tic ke toin, nhung chua that day du, thiet thyc. Mgt sd quy dinh ban hdnh tir khd Idu vd cd tinh chung chung nhung van chua dugc cap nhat sita dii, bd sung cho phii hgp vdi tinh hinh Ihyc t i hifn nay. Vi
Ddn chO & Phdp lu$t |
^)luifi.lu4ledXuika S6 7 (268) - 2014
dy nhu quy trinh mua hang ban hdnh dp dyng chung cho mua tii sdn cd djnh - cdng cu lao dgng va cac Id hing hda in phim thudng dugc ban hdnh tir nim 2008 din nay vin chua siia ddi, bd sung...
Bdi viy, cin sdm hoin thien quy trinh, quy djnh niy bao gom cac cdng viec sau:
Ddi vdi boat dgng tin dyng, can chii frgng hoin thifn v i b l sung cac quy trmh, quy dinh ve hudng dan cho vay cam c l s i tilt Mfm, giiy td cd gia, ttong do, cin hudng d a i cy the phuang phip dinh gia tii sin bio dam. Hifn nay, da sd cin bg xic djnh gia tri thuc t l tii sin bio dim l i menh gii goc cua sd tiet Mfm, giiy td cd gii. Cich xic djnh niy chua chinh xic vi ngoii menh gii gde tiii Ioai tai sin niy cdn Iii se dugc hudng hoic lii da hudng.
Vi the, cin hudng dan cu thl cdng thiic xic dinh gid trj thyc t i tii sdn bio dam nhu sau: "Gid trj thyc te tii sin bdo ddm = Menh gii + lii se dugc hudng - Iai phii ttd - lai da hudng tmdc". Ding thdi, can hudng dan tiidng nhdt gid trj tii sin nhip ngoai bing.
Doi vdi ke toan dich vu phi tin dyng, cin quy djnh ch^t che ttong khdu md tai khodn cho khich hing nhu cd diy du hinh, chu 1^ v i phii quet (scan) chii ky, hinh inh len phin mim gan vdi ngay, gid vd trich nhifm ciia nhin vien tu vin, can bg nhan vien phdng k i toan; ding thdi quy djnh an todn, bao mat thdng tin khach hang, quy djnh chi tai xii phat doi vdi nhiing tmdng hgp khdng lim tdt cdng tic hd trg, khdng giai quylt kjp thdi cdc khieu nai phat sinh cho khach hing; giim s i lugng giao djch si xudng cdn 05 xau ddi vdi vdng va 500USD (cdc ngoai te khic tuang ducmg) dii vdi ngoai tg; quy tiinh cung iing v i su dyng sec nen b l sung ngi dung bin sao chiing minh nhan ddn cua ngudi nhan tien luu tiii kem theo chirng tir chi tiin va ghi ngdy thanh toan len cac td bin sao thay vi chi giao nhiem vu Mem fra chiing minh nhdn ddn
E H Ddn chO & Phdp lu$t
cho giao djch vien m i khdng sao de luu hd so.
Ddi vdi boat ddng ndi bd, cic van bin hoiil dgng ngi bg SCB ban hinh cdn kha sa sai. SCB cin b l sung ban miic chi tieu ngi bg cho cac khoan chi phi xang xe, chi phi difn thoai; ban hanh qi^l trinh mua hang mdi thay the quy trinh mua hang cii v i bd simg chiic nang duyft gii cua bg phan y toin khi mua sim, quy dinh chiic nang Mem sail gii ddi vdi nhiing Id hing gia trj ldn ciia Bg phan Quin ly nii ro khu vyc 3, theo dd, can tiin tham gia hgi dong chio thiu kin ddi vdi nhiing 15 hing gia tri tii 100 trifu ddng den dudi 300 tri?B dong v i tham gia h0i dong dau thiu doi voi 15 hing gia tri tir 300 trigu dong ttd len.
Thit hai: Cdc hudng dan hgeh todn cdn sm doi, bo sung
Hudng dan hach todn cho vay cim cl, hifn lal cong tic niy thyc hifn theo hudng dan chung hadi toin ke toan tin dyng. Doi vdi tmdng hgp khach hang tit toan sd tiet Mgm/giiy td cd gid fri ng vay, cdc don vj SCB Da Ning thyc hifn xuit tai sdn hao dim giao tri khach hing, thyc hifn tit t o ^ so ti^
Mem; lip phieu chi tiin tiet Mgm sau dd % phik thu tien tri ng vay. Cach lam niy khdng dung bin chit ddng tien vi thyc te khdng cd boat dgng chi va thu tien v i khdng diing bin chit nghiep vy fran?
vay. Vi fren thyc te, SCB khdng thyc hifn giao tri tii san bao dim cho khich hdng m i Ur dgng tat todn tai sdn bdo dam, thu ng vay va fri phin tien tiet Mem cdn thiia (niu cd) cho khach hdng. lfl viy, ddi vdi nghifp vy niy, phii hudng din h?iA toan tit toan tien tiit Mfm qua tii khodn tmng gian, sau do, can trii khoin ng vay v i chi so tia cdn thira Iai cho khich hdng; khdng thyc hien giao tta tii sdn bdo dim lai cho khich hing.
Hudng dan bach toan nghifp vu k i loan tia gui, ddi vdi nhung tmdng hgp khich hang tit toil s i tiet Mfm, giiy td cd gii v i gui Iai, SCB Di
Phdifi,lu4l»a3Unha 86 7 (268)-2014
"Jing tiin hinh hach todn chi tiin tilt Mfm (gic vd ii) sau dd tiiu tiin khich hing gui. Cich hach toin liy khdng phin inh diing bdn chit ddng tien bdi ren tiiyc te khdng cd ddng tiin ra Mii hach toin
;hi v i khdng cd ddng tiin v i o khi hach toan thu.
De khic phyc tmdng hgp niy, SCB cdn ban hinh ludng dan hach todn iing vdi nghiep vy niy.
Ben canh dd, can quan tim ban hanh quy trinh pian ly an phim thudng, qua ting v i hudng din lach todn ddi vdi nhiing vat lifu niy, giam thiiu nit mdt do cin bg nhdn vi&i liy c ^ hoac sii dung iai myc dich...
Thu ba: Ban hdnh day du vd cu thi han edc juy dinh ve hg thong chung tic, sd sach, bdo cdo ke oan, cdc nguyen tdc lgp vd luu trie
Ve hinh thiic chirng tii, cdn quy dinh bilu mau )hii hgp vdi tumg ngi dung kl toan nhung phai tdm bdo dling theo quy djnh Bf Tii chinh. Mdu yiy yeu cau md tii khoin phii phin bift ddnh cho didch hing to chiic hay khach hing ca nhan, chi nd tii khoin hay md tii khoan kiem phit hanh he; mau giiy di nghj mua ngoai tf chuyen di vi
;iay de nghj chuyin ngoai tf tii tii khodn khdeh tdng phdi khic nhau...
Dii vdi chiing tii giao djch mgt cua, can them mdng phS duyft cua kilm soit. Tren cac chiing tir i^ich toan cin thi hifn gid giao djch vien, ke todn ien h?ich todn, gid duygt, gid huy but todn Ihay vi hi the hign gid in chiing hi. Doi vdi chiing tii gic giay dh nghj nit tiin kiem bdng ke, giay yeu cau igp liin Mem bing ke, iiy nhiem chi...) ySu ciu hich hdng h; lay viit thdng tin tren cdc giiy di ghi vd ke diing sd tien ngp, nit tten bdng ke. Ddi di hda dan ty in hf tiidng phdn mim, tu xuat hda on thi nhan vien ke todn v i Mem sodt khdng uygt cic hda don ndy ciing nhu khdng Mem ti^
dc tmdng thdng tin fren hda dan tmdc khi in, hda on cd till in nhiiu lan. Vi v^y, can ban hdnh quy
djnh uy quyin ky hda don cho cdc c i nhan Hen quan, quy djnh nhung c i nhin thyc hifn cdng tdc Mim soat k l loan phii duyet hda dan tten chuang trinh tmdc khi in v i hda dan chi in dugc mgt lan duy nhat...
Chiing tit phdi dugc ddnh sd lien tyc khi luu trong nhit 1^ chiing tir; quy dinh cic loai chiing tir cin thiit phai luu ttong tip chiing tit v i trinh tu luu trii cic loai chiing tir niy de chiing tir luu trii dugc sip xip khoa hgc v i de ding ttong cdng tdc Mem soit, tim Mim. Quy dinh in luu hda dan buy, hda don intemet banking vdo tiing t j ^ nhit ky chiing tir; Ig trinh van chuyin khdng luu vdo nhit ky chirng tu kem theo bg chiing tir dieu lien. Quy djnh cic loai sd ke loan cin phdi in luu thudng xuyen gom sd phy tii khodn chi tilt timg khdeh hdng, tao vd in luu sd phy tii khoan chi tiet hang thang, quy, nam. Tren cic sd nay phii cd ky duyft ciia lanh dao.
Cic bio eio ke toan can thiit phdi tao v i in luu gom cin ddi nguyen tg, cdn ddi quy ddi theo timg loai hinh Core Flexcube, can ddi nguyen tf va quy ddi theo quy djnh Ngin hing Nhi nudc; cdc Ioai sao ke (sao ke cac khodn phdi thu, phdi tta, sao ke tien gui, sao ke tien vay, sao kS tdi sin bdo dam...), cdc bien bin Mim ke kho quy, bien bin Mim ke tii sdn bdo dam, bdo cao chdm du lifu ngay culi thdng...
Tir thyc tien hoat dgng kiem soit ngi bf ciia SCB Da Nang, cd thl nit ra mgt sd kinh nghifm dl hoan tiiien cdc bien phap phdp ly nhim ban che nii ro ttong hoat dgng k i toin cua ngin hdng TMCP Tuy nhien, dh cdc bifn phdp phdp ly mang tinh thiet tiiyc, cin phii xiy dung hf thing Mim soat ngi bg chat lugng cao, hoat dgng tit, dap iing yeu cau ting higu qud hoat dgng kinh doanh, gidm tiiieu nii ro mit mdt tdi san vd cung cdp thdng tin tdi chinh dang tin ciy •
