KETSAK-KJEIIilTSAS
tfNG DUNG CONG NGHE THONG TIN TRONG KIEM TOAN
• TRAN THU NGA
TOINI TAT:
^ Lfng dung cdng nghe thdng tin {CNTT) trong hoat ddng kidm toan la mdt xu thd ta't ydu trong thdi dai ngay nay, khi ma he thdng may tinh dang hd trd manh me viec ghi chep phan tich xii Iy cac giao dich nghiep vu. Cac cd quan kidm toan td'i eao (SAI) tren thd gidi dang ngay cans chu trgng den viec phat trien, ap dung eac cdng nghe va ky thuat kidm toan hidn dai dd nan<^
cao chat lUdng, hieu qua boat dgng kidm toan. Bai viet se di vao vide iJng dung CNHTT vao kiem^toan cQa cac qudc gia, tren ed sd dd difa ra mot sd giai phap cho Kidm toan Nha ni/dc.
Tir khoa: Cdng nghg thdng tin, kiem toan, Kidm toan Nha nu'dc, Tdng kidm toan Nha nifdc.
1. Ung dung cong nghe thdng tin trong kidm toan t^i mOt so'qud'c gia
1.1. Thdi Lan
Nhan thiJc du'dc tam quan trong cua CNTT, ngay 21/9/2017, Kidm toan Nha nu'dc Thai Lan (OAG) da cdng bd' Ke hoach Phat tridn ky thuat sdtrong giai doan 2018-2020. Ke hoach nay du-a theo hudng dan cua Chinh sach Chien lu^dc ky thuat sdgiai doan 2018-2020 do OAG ban hanh, gom 4 chidn liTdc; Chien liidc 1: Nang cao he thd'ng kidm toan va ed sd CNTT; Chien lUde 2: Nang cao cong tac quan ly thdng tin va kien thiJc mdi, bao gdm vi6c tang ciTdng kinh nghiem va so' lu'dng thdng tin ndi bg thdng qua viec sii dung cdng nghe ky thuat sd'; Chien lu'dc 3; Nang cao su^ ket ndi giiJa OAG va cac ddn vi du'dc kidm toan, cac dai dien cua ddn vi du'dc kidm toan va md rdng mang lifdi thdng tin thdng qua viec siJ dung cdng nghe ky thuat sd'; Chien lifdc 4: Nang eao chat lu'dng cdng viec eua cac ddn vi du'dc kidm toan thdng qua viec SIS'dung cong nghe ky thuat sd'.
Ke'hoach Phat trien ky thuat sd cua OAG quyet dinh phu'dng hifdng va chinh sach phat tridn cdng nghe ky thuat so'. Theo do, OAG tap trung dau tu^
vao cd sd ha tang cdng nghe ky thuat so', phat tnen cac he thdng ky thuat sd va CNTT, phat trien bidu mlu lap ke hoach cdng nghe ky thuat so', phat tridn
cam hiing ap dung cdng nghe ky thuat sd vao cdng tae cua mdt td chiJc, lap ke hoach chien lUdc va ke hoach thtfc hien cac diJ an ciia van phdng ndi bd cua OAG, thidt lap thdi gian sii* dung eua may tinh va cac thiet bi.
Dong thdi, ke' hoach xac dinh rd trach nhiem tii'ng phan cua cdng tac phat tndn CNTT, miJc do cua cae dH lieu CNTT, cac cdng cu nhSm phan tich va danh gia hien trang, thifc hien viec ket nd'i chi 1 lan dang nhap, difa vao hoat ddng h& thd'ng may tinh Thin Client/Zero Client, xay du'ng chinh sach cho viec thiet ISp cac iJng dung tren may tinh. Kd hoach cung xac dinh loai hinh CNTT sil dung pbii hdp vdi ban cha't cdng viec, ci nhan chiu trdch nhiem chuyen du" lidu cua tifng quy tnnh cdng viec, thifc hien phan tich quy trinh cdng viec nham thiet ke len cd sd diJ' lidu va hinh thanh diJ lieu chu, thifc hien quy trinh cSn nhac tdi CNTT than thien vdi mdi tru'dng, xSy difng chinh sach sil dung va bao mat, xac dinh dtf lieu truy cap phii hdp vdi Td chdc Trang web toan cau (W3C).
Kd hoach phat tridn ky thuat sd' nay bao gom ke hoach thtfc hien cac dif an ve cdng nghd ky thuat so' nhif: nang cao he thdng kiem toan va ed sd CNTT, nang cao cdng tac quan ly thdng tin ndi bd cua cac ddn vi trife thudc KTNN Thai Lan va cha't lu'dng cdng viec cila cac ddn vi dUdc kiem toan.
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TAP CHl CONG THIflfNG
Cdng tac giam sat va hau ky cila viec trien khai ke hoach difdc thifc hien bdi Ban Quan Iy Cdng nghe ky thuat sd cua OAG va cae nhdm hoat ddng bao gdm: Phat trien CNTT, Mang lifdi may tinh, Dich vu bao mat dff heu va CNTT.
Lien quan ddn Hnh v\Xc kidm toan CNTT, OAG da phat hanh 4 bao eao kiem toan quan trgng gdp phan nang cao hieu qua, hiSu life hoat dgng cua eac ed quan cdng quyen de hu'dng tdi muc tifeu phuc vu ngifdi dan mdt each td't hdn. Cu the, vao thang 5/1999, OAG cdng bdBao cao kiem toan He thd'ng may tinh cua Van phdng An sinh xa hdi, trong do dd cap den cac bien phap kidm soat chung dd'i vdi he thd'ng may tinh cua cac td chiJc. Ddn thang 3/2001, OAG tiep tuc cdng bd' Bao eao danh gia ve He thd'ng CNTT cua Cd quan Thue vu Thai Lan va Bao cao kiem toan He thd'ng may tinh ciia Cd quan Quan ly giao thdng difdng bg Thai Lan.
Dae biet, tai Hdi nghi chuyen de vd kiem toan hoat ddng trong ITnh vifc CNTT cila Uy ban thu'dng trifc vd Kidm toan CNTT thudc To chile qud'c td Cae cdquan Kiem toan tdi cao (INTOSAI) td chu'c tai Slovenia vao thang 5/2001, OAG da trinh bay bao c^o ve kidm toan hoat ddng trong dau tif CNTT dd'i vdi Chifdng tnnh Phat tridn phdn mem ke toan cila Chinh phu.
Cac bao cao cila OAG da cung cap nhieu phat hien dang lifu y cung nhu' dUa ra nhieu khuyen nghi hiJu ich cho cdng tac quan tri an ninh mang, cung cd' chiJc nang kiem toan CNTT ngi bd, bao cao va Xll Iy cac Idi hoat ddng, xil ly bao mat cac tai lieu quan trgng, gdp phan nang eao hieu qua hoat ddng quan 1^', sil dung tai chinh va tai san cdng cila cac Bd, nganh va cd quan Chinh phil Thai Lan.
T2. Hdn Quoc
Uy ban Kiem toan va Thanh tra Han Qud'c (BAI) dang hoan thien dif an ilng dung cdng nghe thdng hn (CNTT) trong boat ddng kidm toan. Sau khi hoan thanh, dif an nay se cung cap dif lieu mdt c^a, phan tich tai ehinh nha't quan, dif lieu nang cao... de phtiC vu cho hoat dgng xet doan chuyen mdn cua kiem toan vien.
Cf BAI, moi kiem toan vien mdi vao nghe bat budc dao tao ve CNTT 2 luan. Ben canh dd, mdi nam, Vien Dao tao cua BAI to chile binh quan 2 ldp chuyen sau ve CNTT cho cac kidm toan vien cd nhu cau nang cao kien tbifc. Kiem toan vien tru'dc khi du'dc thang chdc phai hoan thanh khda cap nhit kidn thdc trong 5 ngay ve CNTT. Rieng
can bd lam cdng tac CNTT, mdi nam phai cap nhat 100 gid tai cd sd dao tao cila BAI hoac bdn ngoa^
BAI dang hoan thien dif an ting dung CNTT vdi 3 muc tidu: Md rdng td'i da viec thu thap va lidn ket dff lieu; Xay difng nen tang phan tich^md hifdng den ngifdi sif dung va ddng bd hda h | thdng.
Sau khi hoan thanh, dif kidn boat ddng kiem toan cua BAI se cd tidn bg dang kd, nhu':
Dich vu cung cap di? lieu mdt cila: Kiem toan vien khdng phai thu thap tffng loai thdng tin, dil lieu ddn le tff nhffng ngudn khac nhau ma cd the tie'p can cac dff lieu ben ngoai nhff: thdng tin tai chinh, quan tri, dia Iy... va thdng tin ngi bg (ed sd dff lidu cua ddn vi difdc kidm toan, kdt qua kidm toan, kidn nghi kiem toan...) thdng qua Hd thdng phan tich dff lieu kiem toan (ADAS) duy nha't cua BAI. Cac dff lieu nay dl dang dffdc trich xuat, dd'i ehie'u va kiem chffng.
Dieh vu phan tich tai ehinh nhS't quan: Thay vi viec mdi kidm toan vien ap dung thie'u ddng nhat each tinh toan, phan tich dd'i vdi tffng tbdng tin tai chinh, cac thdng tin phan tich ve thffc trang, bdi canh va chi tieu tai chinh dffdc hd thong ADAS phan tieh mdt each ddng bd va chinh xac dd phuc vu cho boat dgng xet doan chuyen mdn cila kiem toan vien.
Dich vu phan tich dff lieu nang cao: Kidm toan vien cd the tiep eSn ket qua phin tfch dff lieu Idn hoac da di? lieu, bao gdm ea phan tich hinh anh, dff lieu dia Iy, thdng so'mdi trffdng... ma tnfdc day khdng thd thu thap bang phifdng phap thii cdng.
Danh gia rui ro kiem soat ngi bg va cac giao dich bdn ngoai: Vdi boat ddng kiem toan truyen thd'ng, kidm toan vidn khdng thffdng xuyen ed dffdc thdng rin ve he thd'ng kiem soat ndi bd cung nhtf cac boat ddng giao dich vdi ben ngoai eua ddn vi dffdc kiem toan; edn vdi hd thdng ADAS, cac dff lieu nay dffdc kdt ndi va phan tich thffdng xuyen de u'dc Iffdng mffc do rui ro, phuc vu eho cdng tac kiem toan.
So sanh va danh gia tdng the. He thd'ng ADAS cung cap mdt bffc tranh tong thd ve thffc trang, mffc do rui ro va cae cdng cu phan tich chuydn sau can thiet de phuc vu cho boat ddng kiem toan.
Kiem toan vien cd thd so sanh giffa cae ddn vi dffdc kidm toan theo cac tieu chi va chu de neng biet. Cac kien nghi kiem toan ed the du'dc tham chidu de dam bao tinh phu hdp, kha thi va xil Iy mdt each co hd thdng.
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KE ?uAii - niEm Tunn
1.3. Australia
Viec trien khai cac giai phap CNTT cua Chinh phu da dffdc tap trung thffc hien tai ta't ea cac cd quan nha nffdc, trong do cd Cd quan Kiem toan Lien bang Australia (ANAO). Vdi life Iifdng nhan sff tffdng dd'i eo hep, ANAO hffdng tdi viec tan dung CNTT nham nang cao hidu qua hoat ddng.
Theo Khung chidn Iffde CNTT, ANAO da phat trien va hen tuc duy tri mdt chien Iifdc CNTT t§p trung vao xay dffng nang life cdng ngbg, mdi trffdng va van hda boat dpng phii hdp. De giai quydt nhffng thach tbffe trong vide nang cao chat Iffdng va hieu qua boat dgng kidm toan, ANAO da nd life thuc day viec tff ddng hda quy tnnh kidm toan. Cd quan nay ciing tang cffdng sff dung djnh dang dien tff trong lap bang chffng kidm toan, giiip tang hidu qua vd mat chi phi, tao dieu kien trong xit ly va Iffu trff, chia se va kidm tra.
Ben canh do, ANAO cung da tridn khai mot ffng dung quan Iy kiem toan tren may tinh (Teammate) de hd trd quy trinh Iam viec tif dgng cho cong tac kidm toan bao cao tai ehinh, ddng thdi trien khai ffng dung quan ly tap tnmg cac tai lieu (EIHive) hd trd cho cac cudc kiem toan hoat ddng. Thdng qua vi^c giam eac thao tae thil cdng va tao dieu kien chia se tai heu kip thdi, cac bien phap kiem soat chat lu'dng va ddn gian hda cac quy trinb nay tao thuan Idi cho can bd quan Iy va can bg kiem tra theo ddi viec thffc hien kiem toan dd dang hdn, giiip ANAO dat dffdc hieu qua hoat ddng td't hdn.
Difdc bie't, ANAO hien dang trien khai dif an chuyen ddi trang weh www.anao.gov.au sang mdt thid't kd than thidn va tu'dng tac manh hdn, ddng thdi dinh hffdng sff dung Twitter de cdng khai viec phat hanh bao cdo va hu'dng tdi viec tang sd' Iffdng ngffdi theo ddi tren Twitter cua ANAO tff 300 len 1.400 iffdt trong 18 thang tdi. Cd thd ndi, viec ap dung cac giai phap CNTT da xay dffng mot nen tang vffng chac cho ANAO dd tdi uXi hda hieu qua hoat ddng kiem toan va nSng cao ehS't Iffdng kiera toan tdng thd.
Mdt trong nhffng thach thffc hang dau cua nganh Kiem toan ndi chung va cila ANAO noi rieng hien nay la khdng cd du kiem toan vien am hieu ve ap dung cdng nghe hien dai mot each hieu qua. Cach tie'p can cila ANAO la xay dffng nang life kidm toan khdng phai thdng qua dao tao mgi kiem toan vidn thffc hien kidm toan bao cao tai chinh va kiem toan boat dgng trd thanh nhffng
chuyen gia CNTT, ma coi viee xay dffng nang life ap dung eac ky nang kidm to^n dffa trdn CNTT nhu" mot yeu td' ky nang bd sung quan trgng ciia kiem toan vien.
De dap ffng nhu cau nay, trong nhffng nam qua, ANAO da md rgng bd phan Kidm toan CNTT thdng qua viee tuyen dung thdm ddi ngu chuyen gia giau kinh nghiem va tang cffdng cac cdng eu tien tien. Theo do, bd phan Kiem toan CNTT cila ANAO da phat trien thanh mdt md hinh "Trung tam xuat sac" (Center of Excellence), nham thuc day viee khai thac va ddi mdi chuyen mdn bdm toan, tang cifdng kha nang hd trd cho cae cuge kidm toan bao cao tai chinh, kiem toan boat dgng cung nhu' tidn hanh cae cudc kidm toan CNTT dac biet.
2. Ung dung c6ng nghg thong tin trong kidm toan tai Vidt Nam
Nhffng nam qua, KTNN da tien phong tffng bu'dc Aiy manh viee trien khai ffng dung CNTT trong cac hoat dgng va da dat difdc mdt so'ke't qua dang khich le, gdp phan tich effc vao viec eai each hanh ehinh, nang eao hieu life, hieu qua cdng tac quan Iy, chi dao dieu hanh cung nhff hoat ddng kiem toan.Tuy nhien, viec ffng dung CNTT trong boat ddng kiem toan edn han chd, chifa khai thac, phat huy dffdc td'i da tinh nang, ldi ich, hieu qua trong cdng viee...
Thdi gian tdi, de khac phuc nhffng han che va day manh hdn nffa viec ffng dung CNTT trong eac hoat ddng cua KTNN gan vdi cai each hanh chinh, nang cao nang life quan ly, chi dao, dieu hanh cua cae cap, Tdng Kiem toan Nha nffdc ydu clu thu tru'dng cac ddn vi tnfc thudc KTNN day manh cdng tac tuyen truyen, phd bie'n, quan triet tdi toan the cdng chffc, vien chffc va ngffdi lao dgng cua ddn vj ve viec thffc hien cac nghi quyd't, de an lien quan ddn ffng dung, phat tiidn CNTT cua KTNN, nh5m nang cao nhan thffc, thay ddi Ie Idi lam viec va tang cffdng ky nang ffng dung CNTT cua cdng chffc, vien chffc va ngffdi lao dgng KTNN. gdp phan gia tang hieu qua, chat lu'dng hoat ddng kiem toan.
Ddng Ehdi, thu tru'dng cac ddn vi phai coi viec ffng dung CNTT la nhiem vti quan trgng, mang tinh dot pha cua Nganh, gffdng m3u, quydt liet trong chi dao thffc hien Ben canh dd, cac ddn vi trffe thudc KTNN thffc hien nghiem, hieu qua viec khai thiic, sff dung cac phan mem ffng dung trong cdng tae quan ly, ehi dao, dieu hanh va cdng tac chuyen mdn, nghiep vu; tang cffdng sff dtang van ban dien
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TAP CHi CONG T H M
tff; td chffc cac ldp hgc, tap hua'n ve ffng dung CNTT tai ddn vi; bao dam cac dieu kien dd day manh ffng dung CNTT; thtfc hien nghiem cac quy dinh ve an ninh, an toan, bao mat thdng tm; day manh cdng tac kiem toan CNTT...
Tdng Kidm toan Nha nu'dc cdn yeu eau, Trung tam Tin hgc xSy dffng Chidn Iffdc va khung kie'n trffe ffng dung CNTT cila KTNN den nam 2030, day nhanh viec xay dffng va hoan thien cd sd ha tang CNTT theo md hinh tSp trung; tham mffu giup
Tdng Kidm toan Nha nifdc trien khai cac bien phap day manli ffng dung CNTT tai cac ddn vi tr^c thudc; tiep tuc xSy dffng va phat tndn cic phan mdm ffng dung cua KTNN dam bao ddng bd, thiet thffc; xay dffng ed sd phap Iy, tao mdi trffdng thuan Idi cho tridn khai ffng dung CNTT trong cac hoat ddng cila KTNN; hifdng din, ddn dd'e, tdng hdp, bao cao Td'ng Kidm toan Nha nffdc tinh hinh thi/c hien cua cac ddn vi va de xua't cac giai phap thuc day tridn khai cae ngi dung cua Chi thi nay •
TAI LIEU THAM KHAO:
1. Gido trinh Kelodn - Kiem todn, Dai hoc Kinh te quo'c dan.
2. Gido trinh Kiem todn. Hoc vien Tai chinh.
3. Tgp chi Kiem todn.
4. Trang web kiemtoannhanuoc.vn
Ngay nhSn bai: 20/2/2019
Ngay phan bien danh gia va su'a chifa: 2/3/3019 Ngay chap nhan dang bai: 12/3/2019
Thdng tin tdc gid:
ThS. TRAN THU NGA
Khoa Ke toan - Trffdng Dai hgc Kinh td Ky thuat cdng nghiSp
IMPLEMENTING ADVANCES OF INFORMATION TECHNOLOGY INTO AUDITING
• Master. TRAN THU NGA
Faculty of Accounting, University of Economics - Technology for Industries
ABSTRACT:
Nowadays, implementing advances of information technology (IT) into auditing is an inevitable trend. This is because computer systems effectively support the recording, analyzing and handting busmess transactions. Supreme audit institutions in the world are increasingly foeusuig on the development and implementation of modem auditing technologies and techniques to unprove the quality and efficiency of audit acrivities. The article presents the implementation of advances of information technology into auditing of some countries around the worid, thereby proposing some solutions to the State Audit Office of Vietnam.
Keywords: Information technology, audit. State audit, State Audit Office of Vietnam.
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