HOAN THIEN HE THONG KIEM SOAT NOI BO TAI CONG TY
CO PHAN CAP NlTCfC VINH LONG
I DirCJNG THI BICH HANH
TOM TAT:
Kidm soat ndi bd la mdt qua tnnh do ngffdi quan Iy, hdi ddng quan tti va cic nhan vi6n eiia ddn vi chi phd'i, nd dffdc thie't lap de cung ca'p mdt sff bao dam bdp ly nham thffc hien ba muc tieu gdra: bao cao tai chinh dang tin cay, cac luat le va quy djnh dffdc tuan thu, boat dpng hffu hieu va hieu qua.
Nghien cffu nay dffdc thffc hien nham tim iiieu ve tbifc trang he thd'ng kidm soat ndi bd tai Cdng ty CP Ca'p nffdc Vinh Long, tha'y dffdc nhffng ffu didm, ban che lien quan de'n cac thanb phin cua he thd'ng kiem soat ndi bd lien quan de'n mdi trffdng kidm soat, danh gia rui ro, boat ddng kidm soat, thdng tin va truyen thdng, giam sat va cac nguyen nhan gay nen ban ebe' ttong be thd'ng kidm soat ndi bd eua ddn vj nay. Cud'i cung, nghien cffu dd xua't mdt so' cac giai phap hoan thidn thd'ng kiem soat ngi bd tai Cdng ty CP Cap nffdc Vinh Long. Bdn canh dd, cac giai phap dffdc dffa ra pbai phu hdp vdi dinh hffdng va muc tidu phat tridn cua Cdng ty de'n nara 2020.
Tuf khoa: Kiem soat ndi bp, Cdng ty CP Ca'p nffdc VTnh Long.
1. Gidi thieu
Cdng ty ed phan Ca'p nffde VTnh Long do mdi dffdc cd phan bda tff Cdng ty TNHH mdt thanh vien Ca'p nffde VTnh Long tbeo Id trinh cd phan hda cac doanh nghiep Nha nffdc cua Chinh phu nen tbffe trang tai Cdng ty edn mdt sd' chinh sach, he thd'ng tam thdi chffa dffdc xay dffng.
Cling nhff hoan thien, trong do he thd'ng kidra soat ndi bd cung khdng la ngoai le. Tuy nhien, nhffng ye'u diem trong hd thd'ng nay ed the dan de'n nhieu ban qua nghiem trgng nhff tha't thoat tai san cua ddn vi, hieu qua boat ddng kem. pha san, hay khdng tuan thii cac quy djnh phap luat
lien quan ddn mdi trffdng ddn vi dang tham gia boat ddng,,..
Tff nhffng phan tich vffa neu tren, tae gia lffa chgn nghien effu de t&i "Hoan tbien he thd'ng kidm soat ndi bg tai Cdng ty cd phan Ca'p nffde VTnh Long", dffa tren cd sd ly luan lidn quan de'n he thd'ng kiem soat ndi bd, tac gia phan tieh va danh gia dffdc thffc trang be tbd'ng kiem soat ndi bd tai ddn vi nay, nhan xet nhffng ffu, nhffde diem cua he thd'ng, chi ra nguyen nhan. tff do de xua't giai phap nham hoan thien be thd'ng kiem soat ndi bd ddn vj, nSng cao bieu qua hoat ddng eua ddn vi trong thdi gian tdi.
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KETOAN-KIEM TOAN
2. Crf sd ly thuyfe't, phifdng phap nghidn cd'u 2.1. Cdsdly thuyS't
Theo Uy ban To chffe kidm Tra (COSO) dffa ra nam 1992 nhan djnh ve KSNB' "KSNB la mdt qua trinh do ngffdi quan ly, hdi ddng quan tri va cac nhan vien ciia ddn vi ehi phd'i, nd dffdc thie't
| | p dd cung ca'p mdt sff bao dam hdp ly nbara thifc hien ba rauc tieu dffdi day:
- Bao cao tai ehinh dang tin cay.
- Cac luat le va quy dinh dffdc tuan tbu.
- Hoat ddng hffu hieu va hieu qua."
- COSO 2013 da dffa ra 17 nguyen tac md rdng theo md hinh ke't ca'u bdi 5 thanh phan can thanb KSNB dffa theo COSO 1992:
Nguyen lac I: Ddn vi the hien dffdc cam ke't ve tinh chinb tixic va gia tri dao dffc.
Nguyen ldc 2: HDQT chffng minh dffdc sff ddc lap vdi nha quan ly va thffc thi viec giam sat sff phat tridn va boat dgng eua KSNB.
NguySn tdc 3: Nha quan ly dffdi sff giam sat cua HDQT can thie't lap ed ca'u td chffc, quy trinh bao eao, phan djnh trach nhiem va quyen han nham dat dffdc mue tieu eua ddn vi.
Nguyen tac 4: Ddn vi phai tbd hien sff cam ke't ve viee sff dung nhan vidn cd nang life thdng qua tuyen dung, duy tri va phat tridn ngudn nhan Iffe phii hdp vdi mue tieu eua ddn vi.
Nguyen tdc 5: Ddn vi can ydu cau cae ca nhan chiu trach nhiem bao cao ve trach nhiem cua bp trong viee dap ffng ede muc tieu eua td ebffe.
Nguyen tac 6: Ddn vi phai thie't lap mue tieu ro rang va day du de xac dinh va danh gia cac nil ro phat sinh trong viee dat dffdc muc tieu ciia ddn vi.
Nguyen tdc 7: Ddn vi phai nhan didn rui ro trong viee dat dffdc rauc tieu cua ddn vi, tie'n hanh phan tich riii ro de xac dinh rui ro can dffdc quan ly nhffthe'nao.
Nguyen tac 8: Ddn vi can xem xet eac loai gian lan tiem tang khi danh gia rui ro dd'i vdi vide dat muc tieu eua ddn vi.
Nguyen tdc 9: Ddn vj can xac djnh va danh gia nhffng thay ddi eua mdi trffdng anh hffdng de'n KSNB.
Nguyen tdc 10: Ddn vi phai lffa chgn va phat tridn eac hoat ddng kidm soat de gdp phan ban
cbe cae rui ro giup dat muc tieu trong gidi ban cha'p nhan dffdc.
Nguyen tdc U: Ddn vi lffa chgn va phat ttien cae hoat ddng kiem .soat chung vdi cdng nghe bien dai dehd ttdcho viee dat dffdc cac mue tidu.
Nguyen tdc 12: Ddn vi td chffc ttien khai boat ddng kidm soat Ihdng qua ngi dung cac chinh sach da dffdc thie't lap va trien khai chinh sach tiianh cac hSnh ddng cu the.
Nguyen tdc 13: Ddn vi thu thap, truydn dat va sff dung tbdng tin thich hdp, cd chat Iffdng de hd ttd nhffng bd phSn khde cua KSNB.
Nguyen lac 14: Ddn vi can truyen dat trong ngi bd nhffng thdng tin can thidt, bao gdm ea muc tieu va trach nhiem dd'i vdi KSNB, nham hd trd cho chffc nang kiem soat.
Nguyen tdc 15: Ddn vi cin truyen dat eho cac dd'i tffdng ben ngoai ddn vi ve cac va'n de anh hffdng de'n KSNB.
Nguyen tdc 16: Ddn vi pbai lffa chpn, tridn kbai va tbffe Men viec danh gia lien tuc hoac dinh ky de bie't chac rang lidu nhffng thanb phin nao eua KSNB ed hidn hffu va dang hoat ddng.
Nguyen tdc 17: Ddn vi phai danh gia va thdng bao nhffng yeu kem eua KSNB mdt each kip thdi cho cac dd'i tffdng ed trach nhiem bao gdra nha quan ly va HDQT dd cd nhffng bien pbap khac phuc.
17 nguyen tac tren la kim ebi nara de hffdng din cac DN thiet kd mdt he tbd'ng KSNB bieu qua nham mang lai td'i da ldi ich cho DN.
2.2. Phuang phdp nghien cUu
- Nghidn cffu sff dung eac phffdng phap de thu thap thdng tin ve he thd'ng KSNB tai Cdng ty CP ca'p nffdc Vinh Long nhff: phffdng phap quan sat, phffdng phdp khao sdt thifc nghiem; phffdng pbap phdng va'n; phffdng phap tbdng ke;...
- Nghien cffu thffc hien dieu tra xa hdi hgc qua phdng va'n sau ede dd'i tffdng va dieu tra mau bang phie'u can hdi dffdc chuydn ddn dieu tra vien.
- Nghien cffu sff dung eac phffdng phap xff ly thong lin ve he tbdng KSNB tai Cdng ty CP Cap nffdc VTnh Long nhff: phffdng pbap so sanh, dd'i chieu; phffdng phap phan lich; phffdng phap linh toan;...
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3. Thffc trang hg thd'ng kiem soat ndi bd tai Cdng ty cd phan Cap nifdc VTnh Long
3.1. NhUng Uu diim
- Ve mdi trUdng kiem sodt: Cac nha quan ly ludn quan tam nhieu den viec hoan thanh chi tieu san Iffdng dffdc giao cung nhff thffc hien day du cac nghTa vu nop ngan sach vdi nha nffdc. Da so' cae nha quan ly deu sSn sang trao ddi ve eac van dd chuyen mdn vdi nhan vien ca'p dffdi, Cdng ty ed xay dffng Ihda ffdc lao ddng tap the, phffdng thffc tra Iffdng, dieu kien nang Iffdng, each ddnh gid xe'p loai lao ddng cung nhff dinh ky bang nam ed ban banh hffdng dSn binb xet thi dua khen thffdng.
- Ddnh gid rui ro: Tff ehi tieu ke' hoach san Iffdng, cdng ty xay dffng chi tidu kd' hoach doanh thu va ldi nhuan theo diing cdc quy dinb cua nba nffde vd dac tbu cua nganh cung ca'p nffde sach sinb boat.
- Hoat dong kiem sodt: Hau bet cac bg phan ddu phan chia nbiem vu va trdch nhiem eho mdi thanb vien, khdng ed hidn iffdng mdt ea nhan nam ta'tca cae khau cua quy trinh nghiep vu. He thd'ng chffng tff ke' todn dffdc lap dung quy dinh, dffdc lffu trff, bao quan khoa hgc, an toan va de dang truy cap kbi can thiet. Cdng ty ed trang bi camera theo ddi cac boat ddng trong van phdng Cdng ty cung nhff ket sat de bao ve tien. Dinh ky cd kiem ke quy tien mat, kiera ke bang tdn kho, tai san cd'dinh va sosanhvdisd'lidu tren sd sach.
- Thong tin vd truyen thong: Chffng tff kd todn tffdng dd'i rd rang, dffdc lffu trff va bao quan td't nhara dd dang truy cap kbi can thid't. Cdng ty dang sff dung phan mdm kd toan Bravo bd ttd lap cac so ke' toan cbi tie't va ede bao eao tai chinh theo man bieu quy dinb.
- Gidm .sdt: Cdng ty cd tien banh hpp tai eac bd phan ciing nhff td chffe hgp giao ban de xera xet ddnh gia mffc dd hoan thanh nhiem vu eua tffng nban vien cijng nhff tffng ddn vi, tim ra nguyen nhan va dffa ra eac bien phdp xff ly dd'i vdi cac cdng viec chffa hoan thanh. Dinh ky hang nam td chffe kiem ke vat tff tai san, dd'i ehie'u cdng nd nhSm phat hien ede chenh lech va kip thdixu'ly.
3.2. NhUng hgn che
- Ve mdi trUdng kiem sodt: Cdng ty chffa that
sff quan tam de'n va'n de kidra sodt, chffa thie't lap quan didm ve tinh trung thffc va y tbffe ve viec kidm soat. Cdng ty ciing chffa ed ban hanh van ban rd rang ve quyen han va trach nhiem ddi vdi tffng boat dpng.
- Ddnh gid rui ro: Cdng ty chffa xay dffng eho minh chie'n Iffdc san xua't kinh doanb. Cdng ty chffa xay dffng tffng mue tidu eu the cung nhff phffdng an dd hoan thanh muc tieu ke ea ba muc tidu ve boat ddng, bao eao tai chinh va tuan thu ma ehi thffc hien so sdnh danh gia khi da thffc hien xong.
- Hoat dong kiem sodt: Viec phan ebia trach nbiera xet duyet cho cap thffa hanh van chffa dffdc thffc hien ma cbi tap trung trong Ban Tdng giam dd'e. Phan radm kdtoan ddn gian ehi hd trd xff Iy thdng tin lap bdo eao ehff khdng hd trd cac tinh nang kidra soat nhff la sff triing lap, sff day du ciia dff lieu... lam ban ebd kba nang phat hidn sai sdt. Cac nhan vien ke' toan ed trach nhiem kiem tra, dd'i ehie'u sd' lieu trdn ehffdng trinb va trdn chffng tff gd'e va didu ebinb sai lech khi cd xay ra.
- Thong tin vd truyen thong: Thie'u nhffng kenh thdng tin hai chieu giffa nha quan Iy ca'p eao vdi nhan vien de ed the truyen dat eac thdng diep cua nha quan ly, cung nhff khuyen kbieh mpi ngffdi bao cao len ca'p tren cae hanh vi ba't thffdng ma hp phat hien.
- Gidm sdt: Cdng ty cung khdng quy dinh ro rang eho ede nhan vidn quan ly bd phan kidm tra va xac nhan tinh ttung tbffe va bdp ly cung nhff chju trach nbiem nhffng sai sdt ve eac khoan muc trdn bao cao tai cbinb lien quan de'n bd phan ma hp dieu hanh.
3.3. Nguyen nhdn cda cdc hgn chevUa niu - Cdc nha quan Ij' ca'p cao chffa y thffc vd tam quan trpng eua viee kidra soat, chffa quan tam ciing nhff chffa dffdc hffdng dSn cu the vd vide xay dffng mdt hd tbd'ng KSNB hffu hidu ndn ho da khong tao ra dffdc mdt sac thai chung tae ddng den y thffc eua mgi nhan vidn trong toan ddn vi.
- Cdeh quan ly cdn theo kieu thu ddng trong cac doanh nghiep nba nffde, ngai va eham hay ap dat tff tren xud'ng, khdng thich nban phan anh tff ca'p dffdi trong cdch quanly dieu hanh boat ddng eua ddn vi.
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KETOAN-KIEM TOAN
4. Dd xua't giai phap hoan thi^n he thd'ng kidm scat ndi bg tai Cong ty CP C§'p nu'dc Vinh Long
- Gidi phdp ve moi trudng kiem sodt: Cae nba quan ly ca'p eao trong cdng ty c^n phai xay dffng nhffng chuan mffc ve dao dffc trong ddn vi va phd bidn nhffng quy dinb nay ddn mgi thanh vien bang ede the thffc thich hdp; Cdng ty can thie't ISp mot cd ca'u td chffe thich hdp vdi nhffng bg phan cd chffc nang, quyen ban va trach nhidm dffdc ban hanh bang van ban cu thd, rd rang va dly du.
- Gidi phdp ve ddnh gid rdi ro: Cdc nba quan 1^ Cdng ty nen ban hanh cac van ban hoac ddn gian bdn, qua nhan tbffe va phdt bidu hang ngay vd cdc rauc tieu c^n pbai dat dffdc de'n loan the nhan vien. CaerauctieuchungcuaCdngty dffdc xay dffng nhff la san Iffdng nffde saeb, chat Iffdng nffde, doanh thu, ldi nhuan, nop ngan sach va thffc hidn diing cae quy djnh eua phdp luat trong hoat ddng kinh doanh. Cae mue tieu d mffc dp tffng bd phan dffdc thie't ISp cho nhffng boat ddng khac nhau trong Cdng ty va phai xua't phat tff cbie'n Iffdc chung eiia ddn vi, dffdc nd'i ke't, hda nhap va nha't quan vdi muc tieu chung.
- Gidi phdp ve hoat dong kiem sodt: Cdng ty cln ban hanh chinb sdeb kidm sodt bang van ban day du va cd he thd'ng, neu rd nhffng nguydn tac can phai thffc hien cho toan the nban vien trong viec thffc hien cae thu tue kidm soat. Cdng ty can ban hanh ehinh s^ch quy dinb rd quyen han v&
trdch nhidm cua mdi ea nhan, trong do ehff y tach biet giffa cac chffc nang xet duydt va bao quan
tai san, chffe nang kd todn va bao quan tai san, chffc nang xet duyet va ke toan, Cdng ty can quy dinb cu the viec td chffe luan chuydn chffng tff ve trinh ^tif luan chuydn cung nhff thdi gian luan chuydn dd kip thdi xff ly eac nghiep vu phdt sinh va viec phe ehuan ede loai nghiep vu phai dung quy dinb. Trang bj phan mem ke toan ed the bd trd cac tinb nang kid'm sodt nhff la sff triing lap, sff day du cua dff lieu... dd tang kha nang phat hien sai sdt.
- Gidi pimp ve thdng tin Iruyen thong: Y%\xci\i nhan vien phai bao eao ngay nhffng tinh hudng ba't thffdng cho ca'p tren, tidp nhan day du va chinb xac cae ebi tbi tff cS'p tren va sff dung dffdc nhffng phffdng tien truyen thdng trong Cdng ty.
Nhffng quy dinh mdi, nhffng thay ddi vd chinh sach pbai dffdc pbd bie'n kip thdi dd'n cac ca nhan ed lidn quan dd ho thffc hien nhiem vu cua minh dffdc hieu qua.
- Gidi phdp ve gidm sdt: Cdng ty nen tang cffdng thdm kidm kd giffa nam eho mdt sd' vat tff tai san cd sd' Iffdng tdn nhieu, dd'i ehie'u so' lieu thffc te'vdi sd'lieu tren sd sdch nham phat hidn ra ehdnh lech. Tie'p nban cdc thdng tin phan hdi vd khidm khuye't cua he thd'ng KSNB trong eac buoi bdi thao hua'n luyen hay trong cdc cudc hpp giao ban hang thdng cua Cdng ty, nham giup lanh dao Cdng ty cd bien phdp didu ehinh kip thdi. Dinh ky hang thang, yen can nhan vien bao cao ve viec thffc hien nhiem vu cua minh de bie't dffdc nhan vien cd tuan thu eac nguyen tdc, quy dinh cua cdng ty hay khdng •
TAI LIEU THAM KHAO:
}. B6 mon Kiem todn. Trudng Dgi hoc Kinh te TP.HCM (2016), Kiem sodt n6i bg, NXB Kinh teTP. Ho ChiMinh.
2. Nguyin Thi Kim Anh (2018), "Bdn vi sodt noi bg vd hiiu qud hoat dgng cua cdc doanh nghiep", Tgp chi Tdi chinh - ky 1 Thdng 03/2018 (678) ), tr. 89-92.
3. Dinh Qudc Bdo (2015), "Hodn thien he thdng kiSm sodt ngi bg Cong ty cophdn Xay dUng tu vdn ddu tU Binh Duong", Ludn vdn Thgc sTKe todn, Dgi hgc Lac Hong.
4. Bid Thi Minh Hdi (2012). "Hodn ibiSn he thdng kiem sodt ngi hg trong cdc doanh nghiep may mdc Viet Nam".
Luan dn Ti^n sT. TrUdng Dgi hgc Kinh lequde ddn.
5. Nguyin Thi Thu Hoai (2015), "Hodn thien he thd'ng kiem sodt noi bg Cong ly cdphdn Cap nUdc Dong Nai", Ludn vdn Thgc si ke todn, Dai hgc Lgc Hong.
S o 4 - T h o n g 3/2019 237
6. Phgm Quang Huy (2014), "Bdn ve COSO 20] 3 vd dinh hudng van dung Irong viie gidm sdt qud trinh ihue thi chien luac kinh doanh", Tgp chi Phdt tnin vd Hgi nhgp, (So 15(25). Thdng 03-04/2014), lr. 29-33.
7. Bong Thi Nguyet Nga (2012). "Tdng cudng kiim sodt ngi bg ve doanh thu vd lien thu bdn hdng tgi Cong ly Co phdn Cdp thodt nude Qudng Nam". Ludn vdn Thac si kinh te, TrUdng Dgi Hgc Dd Ndng.
8 Li Thi Khdnh Nhu (2012), " Hodn thien ede thU tuc kiem sodt noi bd chi phi vd doanh thu tai Cong ty TNHH MTV Ca'p thodt nudc Phii Yen". Luan vdn Thac si qudn tri kinh doanh, Trudng Dgi hoc Dd Ndng 9. Nguyin Thanh Thdy (2017), "Gidi phdp hodn ihiin he thong kiem sodt ngi bg cua Tap dodn Diin lUc Viet Nam", Ludn dn Tie'n si kinh te. Hgc vien Tdi chinh.
10. Vo Thi Thien Trang (2013), "Mot sd gidi phdp hodn thien hi thong kiim sodt ngi bg tgi Cdng ty Cap thodt nUdcBen Tre", Luan vdn Thgc si kinh te, Dai hoc Kinh te'TP. HCM.
Ngay nhSn bai: 10/2/2019
Ngay phan bien danh gia va su'a chu'a: 20/2/2019 Ngay chafp nhan dang hai: 2/3/2019
Thong tin tdc gid:
DlJONG THI BICH HANH Cong ty cd phan CS'p nffdc Vmh Long
IMPROVING THE EFFECTIVENESS OF THE INTERNAL CONTROL SYSTEM
OF VINH LONG WATER SUPPLY JOINT STOCK COMPANY
• DUONGTHI BICH HANH Vinh Long Water Supply Joint Stock Company
ABSTRACT:
Internal conttol is a process eonttolled by the manager, the board of management and the employees of an organization. The estabhshment of the internal conttol is to provide a reasonable assurance to help an organization achieve three objectives, namely having rebable financial reports, creating a eulmre of compliance and creating the efficiency and effectiveness.
This study was conducted to understand the current situation of the internal control system of Vinh Long Water Supply Joint Stock Company. This study also identified advantages and limitations related to the components of this company's internal conttol system, including control environment, risk assessment, controlling activities, information and communication, monitoring. The study presented causes of limitations of the company's internal conttol system.
The study proposed some solutions to improve the effectiveness of the internal conttol system at Vinh Long Water Supply Joint Stock Company. These proposed solutions are consistent v/ith the development orientation and objectives of the company until 2020.
Keywords: Internal conttol, Vinh Long Water Supply Joint Stock Company.
238 So 4 - T h a n g 3/2019
