Do Thi Thijy Phuang va Dig Tap chi KHOA HOC & CONG NGHE l 0 3 { 0 3 ) : 3 - 8
T H i r C T R A N G V A G I A I P H A P N H A M N A N G C A O H I E U Q U A C O N G T A C K I E M T O A N N Q I B O T A I C O N G T V T R A C H N H I E M H l J u H A N N A S T E I X V I N A
Truang DQI IIQC Kinh Ic va Qui
D o T h j T h u y Phuoiig' mil doanh - Dll Thai Sgnwii
T O M T A T
Kiem loan noi bo (KTNB) la mot bo phan dpc lap dupe thiet lap trong don vi tien hanh cong viec kiem tra, danh gia va dua ra cac de xuat ve chat lugng hoat dpng can dii^c kiem to^n phuc vu yeu cau quan tri npi bo don vi. Sir ra dai ciia bp phan KTNB nham muc dich. Giam s^l nipl c^cli doc lap cac hoat dpng chijc nSng trong doanh nghiep; Xem xet cac so li^u tai chinh, cac ihii tuc thuc hien va dua ra cac nhan set, danh gia \k cliSt lupng va do tin cay cua thong tin kinh te - t^i chinh. Trp giiip cho he thong quan !y doanh nghiep trong viec nang cao hieu iuc hoat dpnt-, day manh va phat huy he thong kiem soat npi bo, Ihirc hien cac dieii tra dac biet dap irng yeu cau quan ly va bao ve tai san ciia doanh nghiep, Nhu vay, l6 chirc bp may kiem toan npi bp trong doanh nghiep la rat can thiet. cac doanh nghiep cSn thirc hien mpt s6 giai phap nhu chung toi dil Je xual de to chirc cong tac KTNB trong doanh nghiep dat hieu qua nhat
Til" khoa: Kiem loan, K7'\B. :,aipham, kiem soar npi bp
D A T V A N DE
Kiem toan noi bo ( K T N B ) ra doi xuat phal tir nhu cau quan ly doanh nghiep de quan ly, dieu hanh c6 hieu qua, cac nha quan l\' phai thiet lap nipl he t h o n g kiem tra, kiem scat doi v6i cac hoat d o n g thugc pham vi quan ly.
K T N B la mot bg phan doc lap dirac thiet lap trong don vi tien hanh c o n g viec kiem tra, danh gia va d u a ra cac de xuat ve chat lugng hoat d p n g can du'gc kiem toan phuc vu yeu cau quan tri noi bo d a n vi, K T N B c6 vai tro hit su'c to Ion trong viec ho trg ban quan ly va cac bo phan khac hoan thanh nhiem vu va muc tieu ciia doanh nghiep da de ra mot each CO hieu qua, tiet kiem, la mot cong cu quan ly CO hieu qua va la su bo sung can thiet cho cong viec ngoai kiem cua hoat dong kiem toan tCr ben ngoai doi vai don vi kinh doanh [5], Vai noi d u n g chu yeu la kiem toan hoat d p n g tai don vi c a s o nen c6 tac d u n g rat Ion trong viec s a m phat hien, ngan chan va xvc ly cac hanh vi tieu c u e , gian Ian trong quan ly va difiu hanh, nang c a o hieu qua viec sir dung tai san va cac nguon lire trong d a n vi, hoan thien d6i moi moi t r u o n g lam viec trong c a quan.
K T N B la cong cu k i l m tra va danh gia he t h d n g ki8m soat noi bo ciia doanh nghiep [ I ] . K T N B cung la c o n g cu ciia cac nha quan ly doanh nghiep dk ki^m soat, danh gia phan
' Tel- 0912 551531, Email Tlmyphuongd^lueha edu vn
tich tinh hinh hoat d o n g ciia doanh nghiep, danh gia va dieu chinh chicn luge kinh doanh sao cho no hieu qi-a nhat. Nhan thirc dirge tarn quan trong ciia KT>IB. c o n g ty T N H H N A S T E E L V I N A da thanh lap bg phan ki^m toan noi bo lam nhiem vu kiem scat cac hoat d o n g tai chinh ke loan nham nang cao chat lu'png hoat d o n g quan ly, chat luang hoat d o n g san xuat kinh uoanh va chat lugng thong tin kinh te trong C o n g t\
THU'C T R A N G T O CHU'C C O N G TAG KIEM T O A N N O I B O T R O N G C T Y T N H H N A S T E E L V I N A
Cong ty T N H H N A S T E E L V I N A la mot dan vi Lien doanh giii"a tap doan NatSteel (Nay la tap doan NatSteel A S I A ) , la mot trong nhung tap doan cong nghiep hang dau Singapore va T 6 n g C o n g ty thep Viet N a m ( V S C ) C o n g ty d u g c thanh lap tren c a s a giay phep d4u tu so 7 I I / G P ngay 02/11/1993 va chinh thii'c bat d i u hoat d o n g tir ngay 29 thang 04 nam 1995 dgn nay. C o the khai quat qua trinh phat trien cua Cong ty T N H H NatSteelVina qua ba giai doan phat trien T r o n g 10 nam (2001 - 2010) Cong ty da san xuSt d u g c 3,1 trieu tan thep, Trong 10 nam nay, C o n g ly da tieu thu d u a c 2,7 trieu tan than, tong doanh thu dat 17 628,489 ty d o n g N h u vay. qua 17 nam (1993 - 2010) thanh lap va t r u a n g thanh, C o n g ty da dat d u g e nhieu thanh tiru quan trong va d a n g t u h a o . G o n g ty da diro'c Dang,
3
Do Thi Thuy Phirang va Dig Tap chi KHOA HQC & CONG NGHE l 0 3 ( 0 3 ) - 3 - 8
Nha nirac va chinh quyen cac cap ghi nhan, khen thuang nhieu thanh tich: Huan chirang Lao dpng Hang Ba nam 1999, Huan chuang Lao dpng hang Nhi nam 2003, Huan chuwng Lao dong HangNlial nam 2007, ...
Cong tiic to chirc KTNB (rong Cong ty T N H H N A S T E E L \ I N \
Bo may kiem Ira, KTNB tn>nf> Con)' ty TNHHNASTEEL17A' I
C 'a cau to chi'iv cua b(> plum kiem Ira. KTNB - To Iruon^ to kiem tra, kiem toan: c6 irach nhiem quan !>' nam mgi tinh hinh chung ciia l6. De ra cac chirang trinh, kc hoach kiem tra cua tirng thanh vicn, lap hop cac bao cao ciia cac thanh vicn. Sau do lap bao cao kiem tra chinh thiic \0 cac van de kiem tia, kiem toan trinh lanh dao Go the c6 nhu'iig de xuat va kien nghi voi lanh dao cap tren ve viec chinh sira cac qu> che hay cac kien nghi khac cho phii hgp.
- Clutyen vicn kiem toan: dam nhan hau hcl cac cong viec co' ban ciia mot cuoc kiem toan nhir kiem tra, so sanh tir do dua ra each danh gia so lieu, bao cao, he thong thong tin va cac thii tuc. quy dinh ciia doanh nghiep cho cac phan hanh kiem loan dugc giao Ngoai ra ho con dam nhiem mot so nhiem vu tuong doi quan trong nhu. lap bang doi chieu tien giii ngan hang, kiem tra xac minh cong np phai ihu, kiem tra quy tien mat va lap bang doi chieu so du' tien mat .
Tuy theo yeu cau kicm tra ciing nhu quy mo san xuat kinh doanh ciia dan vi duac kicin tra de ra yeu cau doi voi tirng thanh \ len trong doantheoBM75I-01/KTTG.
Khi tien hanh kiem tra, cac chuyen vien kiem toan can cu' vao cac van ban, quy dinh ciia nha nude; thu tliap tai lieu, so sach lam viec.
cac bao cao c6 lien quan ciia doi tuong dupe kiem toan; tap hpp, phan ti'eh cac bang chimg.
dua ra cac phal hien trong qua trinh KTNB.
Thong qua cupc hpp trien khai. doan se trao doi vat lanh dao dan vi. phong ke toan va cac phong ban lien quan den thu thap cac thong tin hen quan den co cau to chuc, nhan su chti chol va sir bien dong trong ky kiem toan; tinh hinh thuc hien ke hoach dan xuat kinh doanh (SXKD); nhirng kho khan vuang mac trong 4
thuc hien ca che chinh saeh cua Nha nuac, ciia Cong ty... Qv\a do cac thanh vien trong doan se chia se Ihong tin va kinh nghiem;
lirng thanh vicn se tu danh gia nhung rCii ro co lien quan den phan cong viee dupe phan cong dc xac djnh Irpng tarn kiem loan.
Quiin Iv hap Mng kinh it', so sdch ke loan Trong qua trinh KLNB ve vSn de quan ly hgp dong kinh le va so sach ke toan eiia cac dan vi kiem loan ihay rang: He thong so sach dirge giap lai, luu irir khoa hoc theo tirng phan hanh ke loan. Chung tii dupe tap hap day dii ro rang, luu trtr khoa hpc thuan tien cho viec kicm tra doi chieu vai hach toan tren so sach, dong thai co day dii phe duyel cua ban Giam doc va chii' ky ciia cac doi luang co Men quan theo quy djnh. Cac hgp dong kinh te co noi dung ro rang, dieu khoan chat che. Tuy nhien con mot so ton tai nhu. Mot so phieu thu, phieu ehi con chua the hien day dii cac chi tieu, khong eo chu k_V cua doi tugng co lien quan; npi dung tren phieu chi va ngi dung hach loan tren phan mem chua thong nhat vtji nhau; ke toan dan v j con phan anh chua kjp thoi cae nghiep vu ke loan phat sinh dan den so du tren so tien giri ngan hang khong khop vai so lieu thong bao eiia ngan hang tai thai diem cuoi nam. Dong thai, so sach ke loan ciia dan \i con chua dugc in. dong dau giap lai kip thol hap dong k\' thi nhieu. nhung thuc hien dupe rat it, co nhung thang k\ 10 hgp dong nhung chi thuc hien duac 3, dan den mat thai gian. lang phi khong can thiet . Quan ly doanh ihu. gia ban va cac quy che bun hang
Nhin chung C oiig t\ ban hang a cac tinh khac nhau da thuc hien luang doi tot chinh sach gia ban hang theo quy dinh ciia Cong ly cho tii'ng thai diem tirng khach hang.Tuy nhien, van con mot so ton tai: Ban hang cho khach hang vupt qua gia in bao lanh, ban hang ap dung gia thanh toan ngay cho cac khach hang mua tra cham, tire la gia thap hon so vai gia khach hang phai chiu.
Vi viC'c theo doi tai san co dinh va irich khan hao tai san co dinh
Gong ty TNHH NASTEELVINA da thuc hien chinh sach khiu hao theo duang thang
D 5 Thi Thuy Phirong va Dig Tap chi KHOA HOC & CONG NGHE 103(03): 3 - vai he so khau hao la 1,5 \kn d6i vai tai san,
may moc thiet bi, phuang tien van tai, thiat bi quan ly dang phuc vu cho hoat dong SXKD, Tong so khau hao tang len do Gong ty thuc hien khau hao nhanh vai gia irj la 67.520.500d, Toan bp so tien kh4u hao nhanh khong tinh true tiep vao gia thanh san pham ciia eong ty ma dugc Gong ty hach loan va dieu chinh .true tiep vao gia;v6n hang ban, Quan ly hach toan hang ton kho
Khi nhap phoi phuc vj san xuat thep, cong ty nhap theo nhieu chimg loai (phoi nhap ngoai va phoi cong ty tu san xuat). Tuy nhien. khi xuat kho cong ty dang hach toan gia phoi xuSt kho theo gia binh quan cho tat ca cac loai phoi The kho cua thj kho khong dupe ghi nhan tirng Ian nhap, xuat. Don den tai tirng thai diem the kho phan anh khong kip thoi va chinh xac lupng hang ion kho thuc te.
Cac van de lien quan den Ngan sach Nha nw&c Gong ty chua tinh thue thu nhap ca nhan doi vai cac ca nhan co thu nhap cao, dong thai so tien thue thu nhap ca nhan khong thuang xuyen don vi da hach toan ket chuyen tang thu nhap khac trong nam Gong ty dang hach toan tren tai khoan 3339 - phi, le phi va cac khoan phai nop khac cac khoan thu lai 10%
ciia nguai lao dong khong thuang xuyen (thue ngoai). Ve ban chat day thuc chat la khoan thue thu nhap ca nhan ma dan vi co trach nghiem thu lai ciia nguai lao dong va nop vao ngan sach 'ha nuac (NSNN) khi nguai lao dong khong thirong xuyen phat sinh cac khoan thu nhap nay tai dan vi. Tuy nhien, tren hien tai so du tai khoan nay da len tai I97.525.630d do dugc tich luy nhi^u nam nhung chua dupe dan vi thuc hien nghTa vu nop vao NSNN.
Cong no phai thu, phai Ira tai cong ty nhin chung tuong doi tot, tai thai diem cuoi nam cac khoan cong ng phai thu, phai tra dugc doi chieu xac nhan tuong doi day du. Cong ty dang ghi nhan tien lai cham tra phai thu ciia khach hang eo du ng qua han vao KQKD trong nam theo nguyen tac thuc thu, Quan ly chi lieu tai chinh: So sach, bieu mau day du, ro rang. Chung tii' luu tru ggn gang khoa hgc.
Bao cao kiem toan
Lap bao cao kiem toan trinh bay k£t qua kiem toan: Sau khi thuc hien soat xet lai tong hpp k^t qua kiem toan ciia tirng phan hanh dupe tirng chuyen vien kigm loan long hpp To truang to kiem Ira, kiem toan lap du thao bien ban KTNB. Bien ban du thao dupe doan kiem loan thong nhal voi ke loan truang va nhan vien kc loan tirng phan hanh ciia dan vi, nhu'ng ngi dung chua thong nhal se dugc dua ra cugc hpp de ket thiic kiem toan de trao doi thong nhal.
Hoan chinh cong khai bien ban. bao cao ket qua KTNB: Tu' nhu'ng phal hien trong qua trinh kiem tra, KTNB cong ty va don vi true thugc kiem tra, KTNB dua ra cac danh gia, nhan xet phan tich nguyen nhan va kien nghj cac bien phap khac phuc.
Theo doi sau kiem toan
Sau khi Tong giam doc ra quyet dinh xu ly, bp phan kiem tra se tiep tuc theo doi tinh tuan thii ciia cac dan vi. Tiep nhan va nghien cuu cac y kien, giai trinh ciia doi tugng ve cac sal pham. Vi du: Cong ty giai trinh nguyen nhan ciia viec tinh thieu doanh thu va thue VAT so tien 310 500 OOOd la do khi \\k boa dan ban hang truoc thai diem len gia san pham nhung lay hang sau. Neu don vj da nghiem chinh thuc hien thi bg phan kiem tra se danh dau xae nhan vao ho sa luu, dan vi nao chua nghiem chinh thuc hien thi se ra thong bao nhac nha va xii' phat theo quy dinh ciia cong try Danh gia thyc trang cong tac KTNB tai cong ty TNHH NASTEELVINA Nhii-ng uu diem trong qua trinh thuc hien quy trinh KTNB tai Cong ty TNHH NA STEEL VINA
(a) Quy trinh KTNB cua Cong ty dugc xay dung theo ditng trinh lir cac buoe ciia kiem loan vien ngi bp: theo qui che KTNB do Bo tai chinh ban hanh theo QD s6 832 - TC/QD - CDKT ban hanh theo quy che KTNB ap dung trong cac doanh nghiep nha nuac. (b) Quy trinh KTNB dugc xay dung va thuc hien da gop phan nang cao hieu qua eiia cong tac KTNB trong Gong ty (c) Phong KTNB ciing CO nhu'ng ung dung ve tin hoc trong qua trinh kiem tra, KTNB (d) Kiem soat tii xa ciing
D6 Thi Thuy Phircng va Dig Tap chi KHOA HQC & CONG NGHE 103(03): 3 -
dugc ap dung, do la hinh thirc kicm tra ciia can bo kiem tra doi vai doi lupng dugc kiem Ira dual hinh Ihirc cJc bien ban. bao eao, cac thong lin boat dpng dupe cung cap tir chinh cac doi lugng dupe kiem tra do ma cac can bp kiem ira khong den true liep kiem tra, kiem loan, (e) Bo phan kiem ira kicm loan ciia Cong \\ bao gom cac kiem loan vicn co kha nang va kinh nghiem. co trinh dp, dupe dao lao co chuyen mon nghe nghiep, Bg phan n:i\ dam nhiem hau het cac cong viec ea ban ciia inol cupc kiem loan nhu kicm tra, so sanh lii do nit ra cac danh gia so lieu, bao cao he ihong thong tin \a cac Ihii tuc, quy djnh ciia doanh nghiep cho cac phan hanh kiem loan dugc giao. (f) Cae KTV lam vice dgc lap, moi KTV dupe giao mot nhiem vu va phan hanh rieiig thich hgp vai trinh dg va nang lire chuyen mon, Truang doan lam nhiem vu giam sat cong viec cua kiem toan vien. phoi hgp va CO the tham gia true tiep nhung phan
\ iec CO the \ irang mac Mot so ton tai
Trong dieu kien boat dong KTNB con rat mai doi VOI cac Doanh nghiep va su quan tam con han che cua cac co" quan quan ly nha nuoe.
Thuc te KTNB ciia Cong ty mai chi dii'ng lai a kiem tra cac bao cao tai chinh, cac phan hanh ve ban hang, doanh ihu... Viec thu thap thong lin trong qua trinh KTNB chua duge phan dinh ro rang. Han che ehii yeu ciia cong tac lap ke hoach kiem toan ciia KTNB trong Cong t\ la ehua thu thap dugc day dii thong tin ve dan vi diroc kiem loan, ke hoach KTNB chua duge day dii, ehi UC'l cac npi dung va chuang trinh kiem loan. Cong tac kiem tra lir xa cham doi mai, viec ap dung tin hoc vao kiem Ira KTNB con ban che. so luoTig may tinh con han ehe. Hoat dong kiem Ira dot xuat con han che; Tinh doc lap ciia kicm toan vien ngi bg chua dupe dam bao;
trong qua trinh lam vice van eo su rang bupe giiTa cac ca nhan. nhieu khi chua duge giao quyen doc lap lam viec ma van phai chiu su chi phoi ciia cap tren. Sir phoi hap trong quan he gifra phong nghiep vu vai bp phan kiem tra, KTT^IB chua nhjp nhang thong suol. ki6m loan chua thuc hien day du chirc nang cua no.
chi mai dii'ng lai a muc do phan anh, va mpt
s6 kho khan khac. Mo hinh ca cau to chirc va ca ch^ hoat dpng: Bg phan kiem toan nho, so lirpng ki^m toan vien con it. Lam giam tinh chu dpng, doc lap' trong cong tac'kiem tra, ki6m loan, Ket qua kicm ira chua cao (ca ve so lugng, chai lugng): kiem tra biet eo sir sai i?ch trong hgp dong kinh te nhung chua ehi ra dupe s6 lirpng chinh xac ma chj noi chung Ci:u phap hoan thien cong tac KTNB tat c6ngt> TNirH NASTEELVINA Hoan tbi^n cong tiic thu thap Ihong tin ve don vi du(/c kiem toan noi h(>
Cong tac thu thap ihong lin ve dan vi dirge kiSin loan npi bg: Thu thap thong tin trong giai doan nay chi huang tdi viec lap ke hoach kiem loan ma chua dat ra muc dich thu thap b4ng chung cho ket luan cho nen thong tin mang linh chat khai quat: Thong tin ve tinh hinh boat dong SXKD. thong lin \e quan Ij ngi bp ciia dan vi dugc kiem loan npi bp, thong tin ve Ke toan truoTig va nhan vien ke toan: trinh dp va uy tin, sir thay doi nhan sir va ly do thay doi nhan su. quan diem cua ban giam doc ve cong tac to chuc KTTJB
*Ngudn ihu ihap ihong tin tir bo phan kiem loan noi bo: nhirng \an ban lien quan den che dp chinh sach cua nha nuac \a Cong ty trong nhirng nam truoc. Thu thap tir bg phan luu Irii cong van, dir lieu van ban phap luat dien tir va bp phan luu trij' cong van ciia cong ty.
- Nhu'ng thong tin \c moi truang \a ITnh \uc hoat dong cua dan vi duac kiem loan: thu thap thong tin lir moi truang dupe kiem loan - KTV CO the lap danh muc cac tai lieu yeu can cung cap hoac thiet ke cac bang cau hoi nham thu lluip thong tin giri cho dan vi dtrpc kicm toan \a \eu cau dan \ i phan hoi.
- KTV CO llie thue hien khao sat tai dgn vi de thu Ihap thong tin trong qua trinh lap ke hoach kiem loan hoac trong qua trinh thuc hien kiein loan so bg
- Trong qua trinh kiem loan npi bg. KTV can tich cue tim hieu eae thong tin qua trao doi vdi cac nha quan ly va nhan vien ciia dan vi, qua kiem tra lai tai lieu tai don vj de sii'a doi, bo sung ngi dung can thiet.
Tang ciii/ng cong tac kiem soat tirxa Kiem soat tir xa la hinh thirc kiem tra ciia can bg kiSm tra d6i vai doi tugng dugc kiem tra
D6 Thj Thiiy Phuong va Dig Tap chi KHOA HQC & CONG NGHE 103(03) 3 - 8 dual hinh thirc eac bien ban, bao cao, cac
thong tin hoat dgng dugc cung c§p tir chinh cac doi tupng dugc kiem tra do ma cac can bg kiem tra khong d6n true t i l p kiem tra, kiem toan. Tac dung ciia hinh thirc kiem tra nay nham hoan thien he thong thong tin cua ki8m toan ve ddi tupng dugc kiem tra, tir do co nhiing ket luan t6ng quat, day dii nhdl vg doi tugng do cung cap cho lanh dao ngan hang nhung thong tin chinh xae de co quyet dinh kinh doanh, quyet dinh quan trj diing dan.
Ap diing cong nghe lin hoc vao kiem tra, kiem toan noi bo
Ben canh viec so Ian kiem tra kiem soat tir xa.
viec ap dung cong nghe tin hoe vao kiem tra con nhieu bat cap. Hien so ma) \ i tinh trang thiet bi cho phong kiem tra, kiem toan npi bg con it, chi phi cao. Tren thue te muon nam dirge thong tin ve doi tugng can kiem tra, Cong ty phai kiem tra tai cho (theo dinh ki hoac dot xuat), hoac phai c h d cac bao eao diroc giri tir doi luang dugc kiem tra den eho phong kiem tra dudi hinh thire ban bao. cao true tiep Hai bien phap giai quyet ton tai ve eong tac kiem soat tii' xa va ung dung tin hoc trong kiem tra het sire quan trong. Hai yeu to nay phai dugc thue hien song song, dong bg vi chimg co quan he mat thiet vdi nhau Neu cong tac kiem soat tir xa duac tang cuong nhung van lam bang phuang tien thii cong la
" d a i " cac phong gui thong tin den ma khong ap dung may vao kiem soat tii' \ a thi ket qua, tac dung kiem tra ed tang nhung chi phi van cao, khong dam bao hieu qua kiem tra.
Ap dung ':iem tra dot xuat
Ve mat ban chat kiem tra dot xuat khong phai la kiem tra dinh ki nhung cd the la kiem tra tai cho hoac la kiem soat tir xa. Dae trung eiia cong tac kiem tra dot xuat la bi mat ban kiem tra dinh ki (vi thai gian doi tuong kiem tra khong dupe biet) M a i khac la de nam dupe nhung thong tin chinh xae, khach quan han tinh trang cho vay, du ng eiia cac bp phan kinh doanh mang tinh chat ran de de eac bg phan lam tot hon. Do vay, hoat dgng nay can phai tang cudng han, nham phat hien ngan ngira cac sai pham cua can bo cung nhu cac sai pham trong giao dich giifa cong ty vdi khach hang de eo bien phap quan ly diing dan, Mudn vay, khi thue hien cong tac nay to kiem loan ngi bg can phai cd mot he thong thong
tin tuang doi hoan chinh ve doi tugng dupe kiem tra; kiem loan de cd the nam bat dupe cac van de, nhOng khau irgng yen dugc can bg xir ky nhu the nao? hay nam dugc linh hinh.
theo ddi thu np ra sao'' de co the tu duy diing dan khi kiem tra kiem loan noi bp dot xual.
Dam bao tinh doc lap ciia Kiem (odn vien vd ciia bp phan KTNB
Xuat phal lir nhung nguyen nhan mo hinh to chirc va ea che to chirc, la ban ehe gay ra nhieu khd khan cho bg phan kiem tra, kiem loan ngi bg ciia cong tj; khi boat dong. Tinh doc lap CO y nghTa quyet djnh idi chat lugng eiia cugc kiem loan. Do do, dc dam bao dugc tinh dgc lap eho kiem loan vien ngi bp, lanh dao phai trao cho kiem toan vien mpt quyen han dil rdng, cac khia canh can kiem tra phai dugc thuc hien triet de, de dam bao cac nguyen tac nghe nghiep phai dugc thuc hien day du.
Mat khac, can bp kiem tra. kicm loan cung phai hoat dgng thuc su nghiem tiic, lao sir tin tudng nai lanh dao va cac phong ban nghiep vu khac, de lao ra sue nang trong tieng ndi eua kiem loan vien.
Can chi ra so lici/ng kiem tra kiem toan cu the Ket qua kiem tra ehua cao (ea ve so luang, chat lugng): kiem tra biet co su sai lech trong hop dong kinh te nhung chua chi ra duoc so lugng chinh xac ma chi ndi chung. Cac can bg cua bg phan kiem tra, kiem toan npi bo ciia Gong ty khi lap bao cao nen trinh ba> ro .so lupng hay cac hda dan, cac chimg tir cd lien quan den van de minh phat hien duoc, lao tinh thuyet phuc ddi vdi ngudj lanh dao.
(Giam doc dan vi) dugc kiem tra kiem loan va ngudi tham khao.
Thirc hien day du cittrc nang cua KT\B Giai quyet khd khan nay khong chi thuoc trach nhiem ciia kiem toan \ i c i i . ciia lanh dao ma con phii thiipe rat nhieu vao su quan ly cua Nha nude, cac van ban lien quan den ITnh vuc nay ciing ehua de cap eu the, vi va\ doi hoi cac ca quan Nha nude cd tham quyen phai tao hanh lang phap ly day dii de chiic nang ciia kiem loan phat huy het tac dung, Nang cao trinh do ciia Kiem toan vien Nang cao trinh dp ciia kiem toan vien bang each eu di hgc cac lap nghiep \ u mpt each bai 7
Do Thi Thiiy Phuong ra Dig Tap chi KHOA HOC & CONG NGHE 103(03): 3 -
ban, hoe hdi each lam viec ciia cac c o n g ty, d a n VI. M d nhirng Idp tap huan n a n g c a o nhan thirc tuyen truyen cae van de lien quan den nghe nghiep kiem loan npi bg n h u tin hpc ve cae phan mem kiem loan, sii' d u n g may tinh tlianh thao, trang bi day dii cac kien thuc v6 luat phap dc tlnre hien dimg dan e o n g vi?c ciia minh.
Niing cao ctr che to chirc va cff che hoift dong ciia ho phan KTNB
Vdi m o hinh c a cau to chirc vii c a ch^ hoat dgng nhu: bg phan kiem loan nhd, sd lugng kiem loan vien con it. Lam giam tfnh chii dgng, dpe lap trong c o n g lac kiem tra, ki6m loan Lanh dao G o n g ly nen ehii Irpng v5n de:
can tang them ehuyen vien kiem loan va m d rpng bg phan nay. Do do, c o n g ty nen thanh lap mot bo phan kiem loan lach rieng doc lap.
K E T L U A N
T r o n g giai doan hien nay, kiem loan ndi chung va K T N B ndi rieng d a n g la van de ndng bong d u a c nhieu n g u d i quan tarn. Dae biet, K1>]B d u a c xem la mot trong nhiing bien phap hiru hieu giiip eho eac doanh nghiep phong c h o n g riii ro, diing vu'ng tren thi trudng S u ra ddi ciia bg phan K T N B nham muc dich: Giam sal mpt each doe lap eae boat d p n g chirc nang trong doanh nghiep, Xem xet cac so lieu tai chinh, cac thii tuc ihirc hien va
d u a ra cac nhan xet, d a n h gia ve chat lugng va dp tin cay c u a t h o n g tin kinh te - tai chinh;
T r g giiip cho he t h d n g q u a n ly doanh nghiep trong vi?c nang e a o hieu Iuc hoat dgng, day manh va phat huy h e t h o n g kiem soat ngi bp, t h u c hi?n cac dieu tra dac biet dap irng yeu cau quan ly va bao ve tai san ciia doanh nghi?p, N h u vay, to chirc bp m a y kiem toan npi b p trong d o a n h n g h i e p la rat can thiet tuy nhien tuy t h e o q u y md, ITnh v y c hoat dgng ciia doanh n g h i e p m a to c h u c b p may KTNB cho phii h g p va nen t n u c hien mpt so giai phap nlur c h u n g toi da d e xuat d tren de to chiifc c o n g tac K T N B trong d o a n h nghiep dat hieu qua nhat.
T A I L I E U T H A M K H A O [1], Bo lai chinh, '^Quy che kiem loan ngi bg" ap dung cho DNNN ban hanh kem theo quy^l dinh s6 832 TC/QD/CDKT ngay 20/10/1997 cua Bp truong B p T a i chinh.
[2j, Bp lai chinh, "Huang dan thuc hien kiem loan not bo lai DNNN"
[3] Bp tai chinh (2006), Cac van han phap ludi vi kiem loan, Nha xuat ban Tai chinh, Ha Npi.
[4]. TS. Biii Hai Ninh. TS. Nguyin Dinh*Huii, TS.
LS Quang Binh, ( 1998). '"Kiem loan ngi bo-tai lieu phuc vu boi ducfng hem loan vien. Nxb Tai chinh [5], Victor Z.Brink & Herbert Witt, ( 2000), Kiim loan noi bo hien dai, Nxb Tai chinh.
S U M M A R Y
E V A L U A T I O N A N D S O L U T I O N S T O I M P R O V E I N T E R N A L A I D I T E F F E C T I V E N E S S O F N A S T E E L V I N A C O . , L T D
Do Thi Thuy Phuong' College of Economics and Business Adminislralion - TNU
Internal audit is an independent appraisal function of an organisation to review the performance of internal operations for management requirement. The roles of internal audit are independent assessment of functional operations in the organisation; review the quality and confidence of economic and financial information, asOsist the management function through strengthening the internal control system and conduct special assessments required. Therefore, the establishment of internal audit is essential for any company In order to increase the effectiveness of this system, the solutions given in this study should be considered.
Key words. Audit, Internal audit, Errors, Mistakes, Internal control Ngay nhan bai. 30/8/2012, ngay phan bien. 14/9/2012, ngay duyel dang 26/3/2013
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