NGHIEN ciru TRAO DOI
PHAT HUY TOT VAI TRO CUA NHA QUAN TRj
TRONG VIEC NANG CAO Hl£U QUA HE T H O N G KIEM SOAT m BO DOANH NGHI|P
Th.S B6 duoc Vidt - cong ly cfi phan SCing Od 11
"Hoat dong san xuat kinh doanh trong doanh nghiep la mpt chuoi cac quy trinh nghiep vu dan xen nhau mot each c6 he thong, or bat ky khau nao cua cac quy trinh
nghiep vu cung can chirc nang kiem soat. Hoat dong kiem soat luon giu' mot vj tri quan trong trong qua trinh quan ly va dieu hanh kinh doanh. Mot xu hu'omg trong nhu'ng nam gan day la sirc ep canh tranh va sir phirc tap ngay cang tang trong hoat dong kinh doanh da buoc cac doanh nghiep phai chu y nhieu hom tori viec to chii'c lai hoat dong kiem soat noi bode trdc thanh mot cong cu dac lire trong viec dam bao tfnh
an toan va hieu qua trong hoat dong cua minh. Thong qua viec kiem soat hihi hieu, nha quan ly co the danh gia va dieu chinh viec thirc hien nham dam bao dat dircrc cac
muc tieu de ra vdri hieu suat cao nhat."
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wuDni • S6S0-51.T1120121. MOT SO VAN DE CHUNG VE H i THONG KIEM SOAT NQI BQ:
Qud frinh nhdn thirc vd nghiin cim v i KSNB da tfin tgi rft nhiiu khdi nidm khde nhgy v i h i thfing ndy. Cfi qugn diim cho ring: H i thfing kiem sodt nfii bfi Id todn bfi cdc chlnh sdch, cdc buoc kiim sodt vd thli fric kiim sodt dugc thiit lgp nhlm quin ly v l diiu hinh d c hogt ddng ciJg dognh nghiip .
Bdo cdo COSD djnh nghTg; "Kiim soat nfii bfi Id mfit qud frinh bj chl phfii bfii bgn gidm dfic, nhd qudn ly vd cdc nhdn viin eug dognh nghiip, dugc thiit Ke dd cung d p mdt sy d i m blo hop ly nhlm dgt duoc cdc myc Udu say ddy:
Mgc Udu v i sy hQu hidu vd hidu qui cua hogt dfing;
H/1yc ueu v i sg Un d y cua bdo cdo
t l i chinh;
Myc tidu v i su tuan thii d c lugt Id vd quy djnh.
Theo Lidn dodn K i todn quoc t i (IFCA) till " He ttifing klem sodt nfii bfi Id mdt he thfing chinh sdch vd cdc thu tye dugc thid't lap nhdm dgt dugc bdn muc Uiu sgu: bdo vd tdi sin ciJg dognh nghidp, d i m blo dfi Un cdy ciig thdng Un, d i m blo vide tudn thii v l thuc hidn cic c h i dfi phdp ly, d i m b l o Hnh hidu qui ciig cdc hogt dfing"
Cdn chuan muc kiim todn Vidt Nam sfi 400 " Odnh gid nil ro vd kiim soat nfii bd", khdi nidm v i h i thdng kid'm sodt nfii bfi dugc hiiu nhu sau:
Hd tiidng kiim sodt ndi bfi Id cdc quy dinh vd cdc tiiu Uic klem sodt do doanh nghidp dugc kiim todn xdy dgng vd dp dyng nhlm d i m bao cho dognh nghiip tudn ttiu phdp ludt vd d c quy dmh, d i
kiem tra, kiem sodt, ngdn ngtrg vd phdt hidn gian lgn, sai sdt; d i ldp bdo cdo tdi chinh trung thuc, hgp ly; nhlm blo v i , quin ly vd sir dyng cd hidu qua tdi sdn ciig dognh nghidp. Hd thdng kiim sodt nfii bd bao gom: mdi trudng kiim sodt, h i thong k i todn vd cac thu tuc kiim soat.
Oil dugc hiiu theo djnh nghta ndo thl kiim sodt ngi bfi cung cfi nhirng diim chung sgu ddy:
- Kiim sodt ndi bd Id mfit qud frinh:
tire Id khdng djnh kiim sodt nfii bfi khfing phdi Id mfit su vdt hay tinh hufing md Id mfit chufii cdc hogt dgng hifin didn rdng khdp trgng dognh nghidp. O i d i m bdo U'nh hidu qua ciia timg bfi phdn cung nhu hidu qua chung eiia cd hd thfing nhlm dgt dugc d c myc tieu dgt rg ciia todn doanh nghidp thi chudi cdc hoat dfing kiim sodt nfii bfi d timg bfi phdn phdi dugc k i t hgp vdi nhau thanh mfit he thong nha't.
- Kiem sodt ngi bfi do con nguoi xdy dgng vd vgn hdnh. Con ngudi ddt rg myc tidu vd dug ca c h i vdo vdn hdnh hucmg tdi cdc myc Uiu dd djnh. Ngugc lgi, kiim sodt nfii bg cung tdc dfing din hdnh vi ciJg con ngufii. Mdi ca nhan cfi mdt khd ndng, suy nghT va uu Uin khde nhau khi ldm viic vd ho khdng phli ludn lufin hliu rfi nhidm vy cua minh cung nhu trao doi vd hdnh ddng mfit cdch nhd't quan. Kiim sodt nfii bfi sd tao ra y thuc kiim sodt d mfii cd nhdn vd hucmg cdc hoat ddng cua hg din mgc tiiu chung
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- Kiim sodt ndi bfi cung cap mfit su dim blo hgp ly v i cdc mgc tiiu sd dugc thgc hidn. Oiiu ndy la do nhung hgn c h i Uim tdng frong hd thong kiim sodt ndi bd. Kiim soft ndi bfi chi cfi t h i ngdn chdn vd phdt hiin sai phgm, nhung khdng dim blo Id todn bfi cic sai pham trong doanh nghiep khfing efin tfin tai ntra.
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2. VAI TRO CUA NHA QUAN TRI TRONG HE THONG KIEM SOAT NQIBQ:
Tinh hidu qud cua hd thong kiim sodt nfii bfi phin Idn phy thudc vao nhdn thirc, thdi do va hdnh ddng cua nhd qudn tri doanh nghiep ddi vfii hd thd'ng kiim sodt nfii bfi. Nd'u nhu nhd quan fri cho ring he thong kiem sodt nfii bfi Id quan trgng vd khfing the thiiu dugc doi vfii mgi hggt dfing ciJg dognh nghidp, hg ludn quan tdm din vide thid't ke, vdn hanh cdc quy djnh, chlnh sdch, cdc budc vd thu tye kiem sodt dfing then niu guong trong viic tudn tiiii cac quy dmh, chlnh sdch va cde ttiu Uic dfi thl mgi thinh viin frong dognh nghidp se nhdn ttiue dimg ddn v i h i
thong kiem sodt ngi bg vd tudn thii mgi quy djnh, chinh sdch vd thu tuc dg de rg. Ngugc Igi, neu he thfing kiim sodt nfii bfi bi coi nhe Ui phia cdc nhd quin frj thl chdc chan d c quy che kiem sodt ngi bfi khfing dugc tudn thu vd van hdnh mfit each cfi hidu qui bfii cdc thdnh vidn frong do- anh nghidp.
Nhd qudn tri tao ra mdi trudng klem sodt vd nhfi dd d i xac Idp thdi dp ciia todn dognh nghidp dfii vfii h i thdng kiim sodt. Mfii trudng kiim sodt I ung tgo rg cdc chinh sdch, {dc frinh tu va cdc chi ddn (I.3m blo cho sg gidm sdt liin luc vd cd hieu qua cdc hogt dfing ciig dognh nghidp. Mdi II ucmg kiem sodt tgo rg sic ilidi chung eug mfit to chire.
It ifing qug vide chi phfii y thire I-lim sodt ciig cde thdnh vidn.
Mdi frudng kiem sodt Id nin I ing cho td't e l cdc tiidnh i>'iln khic eug kiem s o i t nfii hfi. Mfit mfii trufing klem soft tiit chua t h i d i m bao cho d c lud trinh kiim sodt vd cd hd ttiong kiim sodt nfii bfi Id tfit.
'ong mfit mfii trudng kiim M5dt khfing thudn M se dnh turfing Ifin den tinh hlfiu luc vd I lidu qua ciia h i thdng kiem sodt nfii bfi.
3. NHQ'NG DIEM NHA QUAN TRI CAN CHU TRQNG DE PHAT HUY TOT HIEU QUA CUA HE THONG KIEM SOAT NOIBO:
Cdc doanh nghiip ndi chung mudn tfin tai vd phdt frien bin vtrng thl frdch nhidm cua nhd quin fri Id phli xiy dung, duy fri v l van hdnh h i thdng kiim sodt n i l bfi hliu qua de phuc vg tfit cho hogt ddng quin ly vd diiu hdnh. O i phdt huy tdt vai fro cua nhd qudn fri frong vide ndng cao hidu qui cua hd thfing kiem soft nfii bfi d n chii y mdt so diim sau:
Thu' nhat: Cdc nha quan fri eua doanh nghidp c l n co nhdn
thuc diy diJ kli.ii mom, luii dung cung nhu d c muc tieu rua he tiling kiim so.it noi LHI, tu do to chirc thiit k i , van hdnh cac quy djnh, chlnh sach. cac buoc va thu tye kiem soal trong doanh nghidp. Bin canh do can chii dfing nghien cuu. tim hiiu d^y du khdi nidm, nol dung cung nhu myc tidy cua he thdng kiim soa ndi bd thdng qua cac khoa dao tgo v i hd thong klem soat npi bfi, sdch bdo, Internet hoac hoc tap qua d c doanh nghiep da x i y dung duoc he thong kiem soft nfii bfi hoan chinh... sau do tfi chirc tuyen truyin, pho biin nhdn thirc dd den toan thi cdn bfi cfing nhan vii-n thong qua cdc khfia ddo tao. Nhan thuc v^
h i thfing kiim scat npl bp se \i CO sfi d i nhd quan In frong do- anh nghiip hoan thien he thong kiim sodt nfii bo dam bao tinh dfing bfi, giam thieu cac nil ro cfi t h i xay ra va nang cao hidu qui hogt ddng ctia doanh nghidp.
Thu" hai: Xay dung va ban hdnh cdc quy che, quy djnh tieu chuin dgo dirc, hanh vi img xir, dgo dire nghe nj^hiep dol «61 td't cd cdc cdn bfi cdng nhdn vidn trong doanh nghidp tir d6 tgo nin mfit n i t vdn hca ricrig cho dognh nghidp (hgy noi each khde Id: Xdy dung quy dinh vi- vdn hda doanh nghidp). Trong qud trinh ban hdnh cdc quy chi ndy thl nhd quan trj cung cln ddc bidt quan tam din cdc quy djnh, chuan muc phdng ngira cdc nhd qudn frj d p cao vd cdc nhan viin ldm vdo tinh t h i xung ddt Igi ich vdi doanh nghidp vd cdc quy dmh xu phgt khi cdc quy djnh, chuin muc bj vi phgm.
- Cln phd biin d c quy d|nh, chuin muc dd din mgi tiidnh vidn frong dognh nghidp vd yiu clu ky bin cgm k i t tuin thii nhQng quy dinh, chuin mgc dd duge thiit lap.
Trong Idi ndi, cu chi, hdnh dfing ciJg cdc nhd qudn frj cln ttii hiin cho nhdn viin d p dirti hliu ring hg rft col frgng vd di ego Unh chinh frue vd gid frj dgo
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due vd cgi dd Id phugng chdm ldm viec nhu viic ldm gucmg sdng chg d p dudi frpng cdc hdnh vi xir ly cdng vide hdng ngdy; bdnh vgc, tuyin duong kjp thdi vd niu guong todn dognh nghiip ddi vdi nhirng nhdn viin cd hdnh dfing trung thyc, liim chinh. Phi binh vd tid'n hdnh ky ludt nghidm minh dfii vdi nhdn vidn cd hdnh vi gign l|n, khfing frung thuc ldm dnh hufing din Igi Ich ciig dognh nghiip.
Thu'ba: Xdy dgng bfi phgn kiim todn nfii bfi hogt dfing cfi hifig qui. Kiem todn nfii bfi II mfit nhdn tfi ca b i n ciia h i ttifing kid'm sodt nfii bp, nfi Id cfing cg d i kiim fra vd ddnh gid thudng xuyin v i tgdn bfi hggt dfing eug doanh nghiip, tinh hliu q u i ciia viic tiiiit k i , v|n hinh c i c chlnh sleh, d c bufic vd ttiu fric kiim sodt frong hogt dfing qudn ly. Dung frin goc dfi kiim sodt nfii bfi, kiim todn nfii bfi chlnh Id efing cy d i giam sdt vd diiu chlnh kjp ttidi chdt lugng ciia h i ttidng kiim sodt nfii bfi. Chlnh vi vly nhd qudn fri cln chil frgiiK xdy dgng bfi ph|n kiim tgdn nfii bfi hogt dfing cfi hidg qud, phdt huy chuc ndng kiim fra sau ciia bfi ph|n ndy.
Thir tin Hodn thien he thOng ke todn.
Hd thfing k i todn d doanh nghidp Id hd thfing diing d i nhdn biit, thu thdp, phdn logi, ghi so, xu ly, tong hgp vd lap bdo cdo v i cdc thdng tin kinh t i , tdl chlnh fi doanh nghiip. Niu thfing Un dugc kiim sodt tfit thi khd ndng gian lln sgi sdt xiy rg se giam thiiu, vd dd cung Id mfit trong nhtrng mgc tidg kiim sodt qugn trgng cua hd thfing kiim sodt nfii bd. Vdi chirc nang kiim fra, gidm s i t cdc hoat ddng kmh te tdi chinh frong doanh nghiep, he thfing ke todn lufin duac coi la mfit mdt xlch quan frgng eiia he thfing klem sedt nfii bfi. Bdo cdo k i todn Id san pham cufii cimg eiia cfing tdc k i todn, cde do- anh nghiip phdi lap, cung cap bdo cdo ke todn cho cac ddi tuong theo yeu d u ciJg Ludt, ehuin muc, c h i dfi k i todn...
vd yiu c l u quin ly doanh nghidp. Odi vdi gdc dfi qudn ly thl cdc bdo cdo quin fri giu mfit vai trfi to Ifin, chung cung d p kip thdi thfing tin cho nhd quin frj, giup hg sodt xet lai qud frinh thgc hidn cdc chmh sdch frong ky ke todn, biit dugc nhd qudn fri cln phli ludn bam sdt cdc chlnh sdch, co c h i kmh t i , t l i chlnh vd d c quy dmh phdp ludt d i to chuc tfit
hogt ddng cUg hd thdng ke todn tu dd phdt huy tfit chirc ndng kiim sodt ciig hi thfing ndy.
T O M LiOJ:
Trong bfii cdnh Vifit Nam ngdy cdng hfii nhdp sdu vdo nin kmh t i t h i gidi, ciing vdi dd Id nhirng tdc dfing tiiu cue ciig cufic khiing hodng kinh t i 2008 din hoat dfing sdn xuft kinh dognh ciig cdc dognh nghidp trong nudc. Mpt frong nhtrng nhu d u d p bich hiin nay dfii vdi cde doanh nghidp dd Id ndng cao chd't lugng sdn pham, gilm thieu ehi phi, tang tinh cgnh trgnh, tang hidu qui hoat ddng vd ndng luc quan ly. Vi vdy, cdc Nhd quan frj d n phli phdt huy tdt vai frfi cua minh trong vide xay dung, hodn thidn, ndng cao hidu qui ciia he thfing kiim soft n i l bfi d i he thdng kiim sodt ngi bfi Id mdt cdng cy die luc giup giam thiiu gian lan sai sdt frong hoat dfing cua doanh nghiep ddng thoi giiip cdc Nha qudn fri cd nhiing ddnh gia. chien luge, quyit dinh kjp thPi mang lai hidu qui kinh t i cao.
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