Nghien cuu I Research
Ban ve van de to chuc lie
thong kiem soat noi bo trong cac doanh nghiep
ThS. Nguy&i Thi Hgnh Duyfin Khoa Kinh t6,D9i hpc Vinh
I.Datvande
Trong nen kinh te' hien nay, hOi nhap WTO va su phat trien nhanh chdng ciia thj trudng chiing khoan vdi su tham gia ciia rat nhieu cdng ty niem yet. Ciing vdi sir phat trien dd ddi hdi cac cdng ty ngay cang phai minh bach hda tinh hinh tai chinh, nham thda man cac nhu cau thdng tin theo cac muc tieu khac nhau cua cac ddi tugng sii dung thdng tin. Ben canh dd, xuat phat tii thuc tien quan ly cua cac doanh nghiep hien nay va cac be bdi ve quan tri. Budc vao ky nguyen tang trudng va dau tu, cac doanh nghiep dang theo duoi cac muc tieu tang trudng ndng va khdng can bang dugc 3 muc tieu bat budc cua phat tri^n ben Vling dd la tang trudng, hieu qua va kiem soat. Din den tang trudng dat nhung hieu qua va kiem soat lai giam Slit hoac khdng ngang tkm vdi tang trudng. Nhu vay, de phat trien ben vung, bit ky mdt doanh nghiep nao cung phai can bang 3 muc tieu tren. Day la bai toan dang dat ra ddi vdi cac doanh nghiep.
Va xuat phat tu nhiing bai hpc kinh nghidm nit ra tu cac doanh nghiep thie'u he thdng kiem soat npi bd hieu qua dan den cac sai pham, gian lan, khdng ki^m soat dugc rui ro doanh nghiep, khdng giii quyet dugc xung ddt giua quy^n Igi chung quy^n Igi rieng ciia ngudi sii dung lao ddng vdi ngudi lao dOng,...thi viec xay dung mdt he thdng ki^m soat ndi bp vung m^nh la h^t siic ckn thiet.
Cung tu thuc tien cua cac nude tren the' gidi, ki^m toan ndi bd da ra ddi tu rit lau tren co sd c i c gian lan tai chinh va dac biet la Luat Sarbanes ciia My ra ddi nam 2002 va cac cdng ty cd ki^m toin ndi bd thi thudng kha nang gian lan thap va hieu qua s i n xuit kinh doanh cao hon.
Kiem soat ndi bo theo Chuan muc VSA 400 "Danh gia nii ro va kiem soat npi bd" dugc hi^u la c i c quy
djnh vi cac thu tuc ki^m soit do don vj dugc ki^m toin xiy dung va i p dung nhim d i m b i o cho don vi tuan thii phip luat va c i c quy djnh, d^ ki^m tra, ki^m soit, ngan ngiia vi phit hien gian lan, sai sdt, d^ lap b i o c i o tai chinh trung thuc va hgp ly, nhim bio ve, quin ly v i sii dung cd hieu q u i tai sin ciia don vi"
Theo Lien doan ke' toin qud'c t^ (IFAC), trong chuin muc ISA 400 thi ki^m soit ndi bd la "He thdng kiem soit bao g6m toin bd c i c chinh sach va thii tuc dugc i p dung bdi nha quin ly ciia dem vi nhim bao d i m viec thuc hien c i c muc tieu da dinh nhu: thuc hien hoat ddng hieu q u i \ a tuan thu phip lu^t, bam sit chii truong m i nha quin ly dat ra; b i o ve tai sin;
ngan ngua va phit hien gian lan va sai sdt; d i m bio sir diy dii va chinh x i c cila c i c thdng tin ke toin; lip bao cao tai chinh tin ciy, diing thdi han"
Vdi chlic nang va vai trd ciia ki^m soat ndi bd cd th^ dem lai cho doanh nghiep rit nhieu Igi ich, giiip cho doanh nghiep phit hien va cii Ue'n nhiing diem ye'u trong h^ thdng quin ly cua doanh nghiep. Thdng qua dd, c i c nha quin tri cd th^ ki^m soit ho^t ddng cua doanh nghiep tdt hon, quin ly nii ro tot hon, nang cao k h i nang dat dugc myc tieu kinh doanh. Mat khic, ki^m soit nOi bd tot va cd kiem toin ndi bd se lim gia tang ni^m tin ciia c i c ddi tugng sii dung thdng tin ddi vdi tinh hinh tii chinh ciia doanh nghiep.
2. Thvc trang to chirc he thong kim soat noi bo trong cac doanh nghiep hien nay
Thii nhit, v^ mdi trudng kiem soit:
6 Viet Nam, trong nhung nam qua,ban kiem soit cua c i c doanh nghiep Nha nude va mdt sd ngan hang da hoat dOng nhung chua mang lai hieu qua do vai tro, chlic nang, trich nhiem chua rd rang va cdn thi^u cdng cu d6 thue hifin cdng t i e giim sat. Cie doanh
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KINH T^ C H A U A - THAI BINH DUONG S6 350 (12/2011)nghiep nhan thiic ve he thdng ki^m soit ndi bd chua day dii, hieu biet ve he thdng kiem soit cdn han che.
0 cic loai hinh cdng ty khic, hoat dOng kl^m toin npi bp it nhieu da hinh thanh khi cic cdng ty thuc hien he thdng quin ly chat lugng hay mdi trudng (ISO). Thg hien, cic cdng ty cd dugc chiing chi ISO bat budc phii thuc hien dinh gii npi bd (thuc chit la ki^m toin ndi bd) it nhi't la mdi nam mpt lin ve miic dp tuan thu cic tieu chuan ISO. Viec dinh gii nay thudng do mpt ban hay mpt bd phan - thudng gpi la ban ISO hay ban bio dim chat lugng thuc hien vi bio cio len tdng giam ddc. Tuy nhien, do dinh gia ndi bd chi gidi han d viec tuan thii cic tieu chuan ciia ISO (chii ye'u v^ mat thii tyc, van bin) nen hiu nhu khdng giiip cii ti^n nhieu ve he thdng kiem soit d cdng ty.
Tni cic doanh nghiep lien doanh vdi nude ngoai va cic doanh nghiep da cd va dang xay dung he thdng chiing chi ISO, TQM,..Theo danh gia ciia cac chuyen gia, phan Idn cic doanh nghiep chua hieu rd su cin thie't, Igi ich cung nhu cich xay dung, td chiic va vin hanh bii ban mdt he thdng kiem soit ndi bd. Cdng tic kiem tra. kiem soat thudng chdng cheo, phien dien, tap tmng vao cac chi sd kinh te' tai chinh va ket qui cudi cung vdi thdi quen tdm loi, dd trich nhiem chii it chii trpng kiem tra, kiem soit toin bd hoat ddng ciia to chlic, lay ngan chan phdng ngua la chinh.
Tii thuc tien dd, cho thiy cic doanh nghiep nhan thiic ve he thdng kiem soat ndi bd chua day dii, hieu biet ve he thdng kiem soat cdn han che, nhu nhan thiic ciia ban giim ddc ve tam quan trpng ciia liem chinh ve dao diic nghe nghiep, td chiic bd miy chua hgp ly, phan cdng, liy nhiem va giao viec chua rd rang.
Vi du: mpt sd cdng ty chpn cd mdt "kiem toan ndi bd"
chju trach ntiiem dim bao he thdng kiem soat ndi bd dugc tuan thii. Kiem toin ndi bd cung li thanh vien ciia phdng ke' toin, viec bd tri nhu viy se khdng hieu qui vi kiem soit ndi bd cung i p dung cho c i phdng ke' toin. cac ndi quy, quy trinh hoat ddng chua cu the hda bang van bin cu the, rd rang, cic bd phan chua cd su thong tin lien lac lan nhau, khi cd sai sdt xay ra thi bd phan niy dd ldi cho bd phin kia hoac ngudi niy day trich nhiem sang cho ngudi khic. Din de'n inh hudng den hieu qui ciia hoat ddng ciia he thdng ki^m soit ndi bd.
Tai cic cdng ty tu nhan nhd, cic chii doanh nghiep thudng lam het vi mudn kiem soit het mpi viec. Cdn d nhiing cdng ty Icin hon, ngudi diing dau lai giao viec, phan quy^n cho cip duai dua tren co sd ni^m tin li chinh vi sai lim thudng thiy li nhidu ngudi lai qui tin vio cap dudi, liy nhiem cho hp lam nhidu viec, nhung lai thidu mdt he thdng kidm soit ndi bd.
Thii hai, vd he thdng thdng tin kd toin:
T6 chlic cdng tic ke toin trong cic doanh nghiep hien nay phu hgp vdi hoat ddng linh vuc dang ky kinh doanh, tuan thii diing chd dp vd chiing tu, tai khoin, miu bidu,..Tuy nhien, thdng tin chua d i p iing dugc yeu ciu quin ly, hoac bidu hien d thdng tin khdng tmng thuc. Vi du: gian lan hoin thud gii trj gia tang ciia Cdng ty Dd hop Ha Long (nam 2008). Vi khdng kidm soit dugc hoat ddng ciia phdng ban ben dudi, dd xay ra tinh trang lip ho so khdng xin hoin thud.
Hanh vi gian lan nay da lam mit nidm tin ciia ciia cic nhi diu tu tren thj trudng chiing khoin. Hoac mdt doanh nghiep van tii, nhan vien ke toan da lip nhiing khoan chi khdng dd nit tidn ciia cdng ty trong ngin hang, trong sudt 3 nam, cic nhan vien nay da "thut kdt" gin 4 ty bac mdi bj phat hien.
Thii ba, vd thii tuc vi quy trinh kidm soit:
Hien nay cac doanh nghiep chua xic dinh rd dugc trinh tu va ndi dung ciia cic budc cdng viec ciia bd phin kiem soit ndi bd. Vi du: trong cic cdng ty sin xuit kinh doanh, quy trinh kidm soit cheo giua cic bd phin (bin hing, kd toin, thii kho) chua thd hien dugc su gin kdt.
3. Giai phap ve to chirc he thong ifiem soat noi bo trong cac doanh nghiep
Thii nhat, vd mdi trudng kidm soit:
Mdi trudng kidm soat la nhiing ydu td ciia td chiic inh hudng ddn hoat ddng ciia he thdng kidm soat nOi bd. Dd nang cao hieu qui hoat ddng ciia he thdng kiem soit ndi bd nhim phuc vu cho cdng tic quin ly ddi hdi cic doanh nghiep phii xic dinh dugc nhu cau cu the vi muc dich cu thd ciia bd phan kidm soit npi bd, xic djnh rd ring co cau td chiic, vcii trd, chiic nang vi quydn han ciia bd phan kidm toin ndi bd.
Khdng ngung nang cao nhan thiic, qucin diem va chat lugng; Cd chinh sich tuydn dung kidm toin vien trudng, kidm toin vien vi dao tao hp khdng ngiing nang cao trinh dp chuyen mdn va kinh nghiem. Tuy thudc vio quy md ciia doanh nghiep dd td chiic bd miy kidm soit phu hgp, hieu qui. Cic doanh nghiep cin nhan thiic dugc kidm toan vien ndi bd chinh li cdng cu giiip phit hien va cii tidn nhiing didm ydu cila he thdng quin ly doanh nghiep. Nhd dd m i Ban giim ddc va hdi dong quin trj cd thd kidm soit hoat ddng vi quin ly nil ro tdt hon nhit Ii trong didu kien quy md md rdng. Ben canh viec d i o tao chuyen mdn, cic doanh nghiep cin phii chii trpng trong viec ning cao, trau doi dao diic nghe nghiep cua kiem toin vien.
Xay dung quy chd tii chinh ndi bp hgp ly, ehinh sich khen thudng rd ring.
Thii hai, vd to chiic he thdng thdng tin kd toin:
So 350 (12/2011) KINH T ^ C H A U A-THAI BlNH DUONG
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Nghien cuu I Research
Thdng tin kd toan li mOt bO phan quan trpng cila thdng tin thyc hien — md tii tr^ng tluii thyc lo cila mpi hoat ddng sin xuit kinh doanh cila doanh nghiOp da va dang dien ra. Doanh ntjliiop can nhin thuc diing vr vj tri, vai trd cila cdng la( kv toin trong quin 1^ kinh l(\
tai chinh. Tu do, doanh ngliicj) t o chinh sach diu tir thfch dang cho con ngudi, Iya chpn nhiing ngudi c d phim chit dao diic lot, trung thyc va co c hiiyrn mdn dim nhin c dng vi<<c kd to.iii.
T6 chlic van dyng die dO kd toan (chiing tu, tai khoin, sd sacli va bao c i o kv loan) tuin thii clid dp kd toin hien hanh, Iya chpn hinh Ihiic kd toin phu hgp vdi dac didm ciia doanh nghidp va tang cudng ling dung cdng nghe thdng tin trong cdng tic kd toin dd ning cao nang suit lao (Ipiiq, dam bao cung cip thdng tin kjp thdi. Ben c^nh do, duy tri thudng xuyen, cd ndn ndp vi nang cao dial lirgng ( ong lac kidm tra ke toan.
Thii ba, vd danh gii nii ro:
De trinh dugc cic thiet hai hay nii ro do cic tic ddng cila cic yeu td ben trong (quin ly thidu minh bach, khdng coi trpng dao diic nghd nghiep, trinh dd chuyen mdn ciia cin bd thip, cd sd ha ting khdng thay ddi kjp vdi sy thay ddi, md rdng sin xuit,.. .vi ydu td ben ngoii (xuit hien ydu td canh tranh khdng mong mudn tic ddng ddn gii c i vi thi phin, thay ddi cdng nghe,...), cic doanh nghiep cin thudng xuyen xic djnh nii ro hien huu va tidm an vi xic djnh sy inh hiKing ciia ciia cic ydu td dd, tu dd cd cic bien phip dd quin ly nil ro.
Thii tu, vd thii tyc vi quy trinh kiem soit:
Tuy thudc vao loai hinh hoat ddng, quy md cung nhu linh vyc hoat ddng ciia doanh nghiep m i xiy dyng quy trinh vi thii tyc kidm soit phii hcrp. Vi vide xay dyng quy trinh vi thii tyc phii dim b i o cic nguyen tic co ban nhu nguyen tic phan cdng, phan nhiem; nguyen tic bit kiem nhidm vi nguyen tic ily quyen vi phe chuan
Vi thii tyc kidm soit npi bO ddi hdi phii ed sy phin biet eiia nhidm vy ed thd dugc khic phye bing cich thdng d6ng. Nhu: thii tyc kidm soit cd thd duoe phi vd cd y bdi quin ly. Dd eung li vin de khdng ngo^i Id lam phit sinh gian lin tii chinh ban lanh dao.
Vi trong mdt khoing thdi gian, vdi didu kidn thay ddi thu tyc kidm soit cd the xiu di hoac trd thinh khdng diy dii. Chinh vi viy, cie doanh nghidp cin xiy dyng chuong trinh giim sit phu h<?rp, duy tri thudng xuyen hoat ddng giim sit. Nhu: giim sit tien trinh vin hinh he thdng kidm soit ndi bd vi nhin dang moi co hdi eii tidn he thdng niy.
Cic quy trinh hoat ddng vi kidm soit ndi bd cin
phii duge van bin hda rd ring vi truydn dat rdng rai trong nOi bO td ehiic. Xic dinh rd c i e hoat ddng tidm i n nguy co rui ro cao. Mpi ho^t dOng quan trgng phii dugc ghi l^i bing van bin. Bit ky thanh vidn nao cila td chuc cQng phii tuin thii hd thdng kidm soit ndi bO.
Quy (linh rd ring trich nhidm kidm tra va giim sit.
Tien hanh djnh ky c i c bidn phip kidm tra ddc lip.
Djnh ky kidm tra vi ning cao hidu q u i ciia c i c bidn phip kidm soit nOi bO- Vi du: Ddi vdi khiu thu mua vat liiMi, cin ( d bidn phip song song g6m kidm tra ddt xuit va tra luong cuo, tri luong cao cho nhiing ngudi (> l)<) phan nay dong thdi cd miic ky luit cao (dudi vide) khi phit hidn ngudi dd cd diu hidu gicin lin hay an ( heiih le( h vdi nhi cung cip, nghia la hg se mat di mOt c ho lam tdt, gdp phin h^n chd gicin lan.
Hoan thien thii tue kidm soit mdt sd chu trinh nghi<ip vy chil ydu; Doanh nghidp cin thidt kd diy dii thii tyc ddi vdi c i c chu trinh: c i c khoin thu, ehi; bin hing, hd thdng kd toin vi thii kho,...Ching han, ddi vdi viec chi tieu trong cdng ty, ngudi kidm soit phii tim cich kidm soit tdi uu v i diy la tii sin dd bj thit thoit, eac doanh nghidp cin phii lip quy trinh quin ly chat che va tit c i c i c thinh \ien trong cdng ty ddu phii tuan thii: bd phin n i o mudn chi ddu phii lip giiy dd xuit chi, chuyen ddn cho ngudi cd trich nhiem duyet. Sau khi khi cd chu ky ciia ngudi ed tham quydn, kd toin lap phidu chi va ra lenh chi. Tren cosd phidu chi kd toin lip, thii quy mdi ehi tien.
TAI LIEU THAIM KHAO
1. Bp Tai chinh, Chuin myc sd 400 "Dinh gii nii ro vi kidm soit nOi bp"
2. BO Tii chinh, Chuin myc kidm toin Vidt Nam 3. Quydt djnh 120/1999/QD-BTC ngiy 27/9/1999 vd vi^e ban hinh 4 chuin myc kidm toin Viet Nam;
4. PGS.TS Ngd Tri Tud, Giaos trinh kidm toin tai ehinh
5. http://www.webketoan.vn 6.http://vvww.tapehiketoan.eom
