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o chi?c kiim todn npi bg trong cde doanh nghiep dang ngdy cdng dUdc cd quan nhd nUde vd cdc doanh nghiep kinh doanh trong ede linh viic khde nhau quan tdm. Cu thi, tgi Viet Nam, Nghi dinh 05/2019/ND-CP cua Chinh phu vi kiim todn npi bd dUdc ban hdnh ngdy 22/01/2019, cd hieu liic tU ngdy 01/04/2019 dd dUa ra mdt khung phdp ly vi cdeh thUc to chiic, thUc hien kiim todn npi bp cdng nhU vai tro, trdch nhiem cua bg phdn kiim todn npi bp vd cdc ben lien quan. Diiu ndy phdn ndo eho thdy cd quan nhd nUdcdd tgo ra hdnh lang phdp ly cung co viie to chUc kiem todn ngi bp tgi cdc doanh nghiep d Viet Nam. Ngodi ra, nhgn thUe eda cdc doanh nghiip gdn day cung da di cao vai trd eua kiim todn npi bp, xem ddy Id tuyin "phdng thu" hUu hiiu giup bdo vi tdt sdn, cdng nhu gia tdng gid tri doanh nghiip. Vai trd cua kiem todn npi bp ndi chung vd to chdc kiem todn npi bp ndi riing ngdy edng dUdc Nhd nUdc ciing nhU cdc doanh nghiep chu trgng hdn. Trong bdi viet ndy, tdc gid se di sdu phdn tich khdi niim kiim todn ngibp vd ede yiu td ben trong vd ben ngodi dnh hUdng din to chUc kiim todn npi bp trong doanh nghiip.Tfl khoa: Kiem toan npi bp, td chflc kilm toan ndi bo, nhan to anh hfldng.
Internal audit and factors affecting internal audit function in enterprises
Internal audit function in businesses are increasingly concerned by state agencies and enterprises in different fields. Specifically, in Vietnam, the Government's Decree No. 05/2019/ND-CP on internal audit, issued on January22,2019, effective AprU 1, 2019, introduced a legal framework for internal audit function, the management of internal audit as well as the roles and responsibilities of the internal audit and related parties. This partly shows that Government has initially created a binding legal corridor for the organization of internal audit at enterprises in Vietnam. In addition, the awareness of businesses has recently raised tbe role of internal audit, considering this as an effective "defense line" to help protect assets, as well as increase the value of enterprises. Thus, it ean be seen that the role of internal audit in general and internal audit organization in particular is increasingly being paid more attention by the state as well as enterprises. In this article, the author will deeply analyze the concept of internal audit and the internal and external factors affecting internal audit organization in the enterprises.
Keywords: Internal audit, internal audit organization, influencing factors.
1. To chflc kilm toan ndi bp trong doanh nghiip trpng nhat eua quin tri, nlu ylu kem trong cdng iT-'u- - '• ^-^ u-j 1-- .. ' '• u- . tie to chflc se dan den nhflng khiem khuylt trong De hieu ro ve to chflc kiem toan npi bp trong ^ ' ^ doanh nghiip, trflde hit can hiiu rd khii nilm, ban vile thflc hien cie mye tilu.
chit eua thuat ngfl "td chflc" vi "kilm toan ndi bp". ^^dm tic gia Harold Koontz, Cyril Odonnell To ehfle la mdt trong nhflng boat dpng quan va Heinz Weibrich (1992) trong tic pham "Nhflng
*Khoa Ki todn - Kiem todn. Hoc vien Ngdn hdng . ^ _ ^ _ ^ _ _
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TO LY LOAN Bin THUC TI£N
KIEMIOAN
van de edt ylu trong quan ly" dfla ra quan dilm vl khii nilm "to ehfle", do la: "Td chflc la viec nhdm gpp eie hogt dpng can thiet de dat dxiac cic mye tilu, li vile giao phd moi nhdm cho mpt ngfldi quin ly vdi quyln hgn can thilt d l giim sit nd vi li viee tao dieu kiln eho sfl lien kit ngang. dpe trong ed eau eua doanh nghiep" [1, tr.267l. Hay ndi cich khic, td ehfle bao gom to ehfle boat ddng theo eae nhdm, td chflc nhin sfl d l thfle hien cac hogt ddng do ddng thdi tgo ra sfl liln kit bai hda gifla cac bp phin trong doanh nghiep de hfldng tdi myc tilu cua doanh nghiip.
Tfl gde dp quan tri hpe. td chflc la mdt trong bdn chflc nang cua quin tri hpe. Theo dd. "chflc ning td ehfle la chflc nang tgo dflng mdt mdi trfldng ndi bp thuin Idi d l hoan thanh mye tilu thdng qua vile xae lip mdt eO eau to chflc va thiet lap tham quyen eho eie bp phan, ei nhin, tgo nen sfl phdi hdp ngang, dpe trdng hoat ddng eiia td chflc"[4l.
Theo khai niem nay, td chflc la ehfle nang bao gom chflc nang thiet k l ed eau, to ehfle edng vile va td ehfle nhan sfl cho mdt td chflc. Cdng vile nay bao gdm: Xae dinh nhflng vlec phii lam, ngfldi nao
B I Sd 152 - thing 6/2020 j N G H E E N CflU KHOA HpC KliM T O A N
phii lim, phdi hpp hogt ddng ra sao. bO phin nio dflde hinh thanh, quan he gifla eae bp phgn d\iac thiet lap the nao va he thdng quyln hinh trong to ehfle dd dflpe thilt lip ra sao. To chflc dung din si tgo nin mdi trfldng ndi bd thuan lpi thue day boat dpng dgt muc tieu, to chflc kem thi cdng ty se that bai, du hoach dinh tdt.
Liln he vi phin tich eae khii nilm "to chflc"
nlu tren cd the tdng hdp Igi: Td chflc li qui trinh sap xip v i bo tri eae edng vile theo trinh tfl nhit dinh, giao quyln hgn va phan bd ngudn Iflc cho eac ci nhan, bd phgn de dim bio myc tilu eua doanh nghiep dflpc thflc hien. Trong dd bao gom ea vi|e phat trien, thilt k l ed eau td chflc, td ehfle nhan sfl de tao dilu kiln eho cie cdng viee dflpc thfle hiin hieu qua nhat.
Thing 6 nam 1999, Hdi ddng giim dde eua Vi|n Kilm toan npi bd toin cau (IIA) d i thdng qua m^t dinh nghia mdi ve kiem toan npi bp. Cho tdi nay, dinh nghia niy van dflpc sfl dyng pho biln trong cic tii li|u eua IIA va dflpe sfl dung rpng rii trin toan thi gidi. Theo dd, kiem toin npi bp dflpe djnh nghia: "Kilm toin npi bp la hogt dpng dim bio
va tfl van mang tinh dpe lip va khieh quan, dflpc thilt ke d l gia ting gii tri vi eai tiln boat ddng eua mOt td ehfle; Kilm toin ndi bd bo trp cho to ehfle dat dflpe cie myc tilu ciia minh thdng qua phfldng phip tilp cgn ed h$ thdng vi ed nguyin tae nham dinh gia va tang efldng tinh hieu qua eua quy trinh quan ly rui ro, kilm soit vi quin tri ddn vi" [2].
Liln kit eic phin tieh ve kiem toin ndi bd vi to chflc, tic gia dfla ra khii nilm ve to ehfle Idem toin npi bd nhfl sau: To chflc kilm toin npi bp trong doanh nghiep l i qui trinh sap xip vi bo tri eie edng vile kilm toin ndi bp theo trinh tfl nhat dinh, giao quyen han va phan phdi eae ngudn Ifle ciia kilm toin ndi bd d l dam bio hoan thanh mue tieu da dl ra mdt each cd hieu qua.
2. Cic ylu td anh hfldng den to chflc kiem toan npi bp trong doanh nghiep
To chiic kiem toan npi bp d cae doanh nghiip khie nhau deu ed nhflng dilm khie nhau ca vl n^i dung vi cich thflc td chflc. Sfl khie nhau dd chiu inh hfldng bdi ea eae yeu to ben trong va yeu to ben ngoai doanh nghiip. Trong bai viit niy, tic gii se phin tieh lim rd cic ylu td inh hfldng din ndi dung ciia td ehfle kiem toan ndi bd theo hai nhdm ylu td bin trong vi bin ngoii.
Yiu td ben trong
(*) Dge diim hogt dpng hnh doanh aia doanh nghiep Moi doanb nghiep kinh doanh trong cac linh vfle khac nhau se mang tinh chit die thu eua mpt Iinh vpc kinh doanh rilng bilt. Nhflng dac diem rilng nay ed inh hfldng quan trpng din hogt ddng kiem toan ndi bd ndi chung vi td ehfle kiem toin npi bp ndi rilng. Cd t h i chi ra mpt so dac diem ca bin vl hoat d^ng kinh doanh cua cae doanh nghiip anh hfldng din td ehfle Idem toan ndi bd nhfl sau:
+ Thii nhdt, cie loai riii ro cua doanb nghiip Trong qui trinh hogt dpng, bat ky mdt doanh nghiep nio cung phai ddi mat vdi nhieu logi rui ro.
Cdc rui ro niy Ii tie nhin chinh anh hfldng din
boat dpng kinh doanh, viec thflc hien kl hoach hing nam. kl hoach chiln Iflpc eua doanh nghiep va do dd cung anh hfldng din td chflc kilm toin npi bd trong doanh nghiep. Cac rui ro eua doanh nghiep ed thi inh hfldng din to chflc kilm toin ndi bp trong moi doanh nghiep nhfl sau:
- Ddi vdi to eh Uc xdy dUng quy chi vd to ch Uc bd mdy kiem todn ndi bp trong doanh nghiep: Cac logi rui ro eua moi doanh ngbiip se anh hfldng den myc tilu, sfl menh va pham vi cua bd phgn kilm toin ndi bd dflpc de cap trong quy ehe Idem toin npi bp. Cu the, eae tieu chi niy se nhan mgnh din cic hogt dpng, cae Iinh vfle, eic quy trinb vi he thong chfla dflng cae rui ro ehinh eua doanb ngbiip de dim bio vai trd cfla Idem toan ndi bd trong vile eai thien quy trinh quin tri, quan ly rui ro va Idem soat ndi bp cua doanh nghiep. Bin egnh dd, vi|c td ehfle bd may kilm toin ndi bd eiing phii dim bio kiem toan npi bd cd vi tri dpe lap va ed du ngudn Iflc ca vl so Ifldng va chat Ifldng d l thflc hien eac hogt ddng kilm toin liln quan din eic rui ro niy.
- Ddi vdi to chUc van dung phUdng phdp tiep can vd phUdng phdp ky thudt kiim todn ndi bp: Cic doanh nghiep ldnh doanh trong tflng linh vfle die thu vdi eae loai rui ro rieng ed anh hfldng khdng he nhd den to chflc kiem toan ndi bp tgi eac doanh nghiep nay. Dac bilt trong xu the phat trien eua kiem toan npi bp biln nay, eie doanh nghiip diu hfldng tdi phfldng phip tilp can kiem toin dfla tren rui ro. Cie rui ro da dgng va dac thu cua eae doanh nghiep ddi hdi kilm toin vien npi bd se phai hiiu rd vi nam bat eac loai hinh rui ro mi doanh nghiep phai ddi mat va can trpng hdn trong vile xae dinh eic ehi tilu de danh gii rui ro tdng the lim ca sd lap ke hoach kilm toan npi bd hing nam vi xie dinh phgm vi kiem toin va cic phfldng phap ky thuat dflde van dung.
- Ddi vdi td chUc xac dinh npi dung kiim todn npi bp trong doanh nghiip: Vile xae dinh npi dung kilm toin ndi bd trong eic doanh nghiep se chiu
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TU LY LUAN • , THUC T I K I ;
anh hfldng trflc tiep tii cic logi rui ro, die dilm kinh doanh cua doanh nghiep do kiem toin ndi bp thfldng tap trimg vao cic vung ed rui ro eao. Cic npi dung niy se lien quan den boat ddng kinh doanb die thu chfla dflng rui ro ehinh cua doanh nghiip.
- Ddi vdi tdchUc quy trinh, toehUe kiem sodt chat lUdng, to chdc ho sd, giay td ldm viec kiem todn ndi bd trong doanh nghiep: Rui ro die thu va die diem boat ddng ldnh doanh eua tflng doanh nghiip se inh hfldng den each thfle to chflc quy trinh vi kilm soit ehat Ifldng kilm toan ndi bp trong doanh nghiip do. Doanh nghiip cing nhieu rui ro, viec to chflc quy trinh vi Idem soit chat Iflpng can phii dim bio theo dung trinh tfl tfl khiu lip kl hogeh kiem toin npi bp din theo ddi thflc hien khuyen nghi, va giam sat thfldng xuyen, dinh ky d l chat Iflpng kilm toan ndi bd dflpe duy tri vi giim thilu rui ro da dflde xae dinh.
+ ThU hai, cic quy dinh phip ly trong iTnh vfle kinh doanh eua doanh nghiep
Moi Iinh vpc kinh doanb dge thu se chiu sfl tic dpng eua eic chinh saeh, lugt phip khic nhau vdi cac quy dinh, quy chi die thu. Trong qui trinh hogt dpng, eic doanh nghiip can tuin thu day du.
kip thdi va dung dan eae quy dinh phap ly cd lien quan din hogt dpng kinh doanh mi doanh nghiip ding ky Cic quy dinh niy anh hfldng din hiu hit cic khia cgnh eua to chflc kiem toin ndi bp trong doanh nghiep, eu the nhfl sau: Ddi vdi td chflc xay dflng quy ehe va td ehfle bp may td chflc xiy dflng npi dung kilm toin npi bp eie quy dinh phip ly si ehi phdi mue tilu, phgm vi boat ddng vi ndi dung cua kilm toin npi bd liln quan din tuin thu cae quy dinh phap ly. Ddng thdi, to chflc nhin sfl kilm toin npi bp ddi hdi kiem toin viin ndi bd can nam vflng ndi dung ylu cau eua cie quy dinh phap ly diiac quy dinh rilng eho logi hinh kinh doanh eua doanh nghiep vi chu trpng kilm tra, danh gii sfl tuin thii day du, kip thdi vi dung dan cae quy dinh nay khi thfle hien boat dpng kiem
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toan tuin thu. Doi vdi td chflc quy trinh, to chflc kilm soit chit Ifldng, td chflc hd sd, giay td lim viec kilm toan npi bd trong doanh nghiip, eic quy dinh phip Iy li&n quan din boat dpng kinb doanh eua doanh nghiip se la ca sd tham ehieu de kiem toin viin ndi bd dinh gia cie ddi tflpng dflpe kilm toan khi thflc hien quy trinh kilm toin vi kilm soat chat Iflpng.
-I- ThU ba, xu hfldng flng dung edng nghe thdng tin trong doanh nghiep
Dfldi sfl tae ddng cua cupe each mgng edng nghiep 4.0, hiu hit cic doanh nghiip kinh doanh trong mpi linh vfle deu cd xu hfldng flng dyng cdng nghe thdng tin trong mpi hoat ddng cua minh.
Dilu nay da tie ddng Idn tdi td ehfle Idem toan npi bp tgi cie doanh nghiep. Cu thi, ddi vdi to ehfle bp may kiem toan ndi bd, bd phan kiem toan npi bp ndi chung va kiem toan viin npi bd ndi rilng phii cd sfl am hilu nhat dinh ve edng nghe thdng tin va sfl flng dyng cdng nghe thdng tin vio linh vfle kinh doanh cua doanh nghiep. Ddi vdi to ehfle xiy dflng npi dung kiem toan npi bp, dfldi sfl tic dpng eua cong ngh| thpng tin npi dung kilm toin npi bd se md rong sang kiem toan edng nghe thdng tin. Doi vdi td ehfle van dung phflOng phip ky thuit Idem toin npi bd, sfl phat trien eua edng nghe thdng tin ddi hdi phai ed sfl van dyng phin mim kilm toin vi eie phflong phip kiem toan sfl dyng edng ngh?
thong tin. Ddi vdi td chflc quy trinh, td chflc kilm soit chat Iflpng, to chflc hd sd, giay td lim viec kilm toin ndi bd trong doanh nghiip, kiem toin npi bp can ehu trpng viec flng dyng cdng nghe thdng tin vao tflng bfldc thfle hien eic edng vile nay d l ting hieu qua cua boat dpng kiem toan npi b^.
(*) Chien lUdcphdt triin cua doanh nghiip Chien Iflpc phit tnen cua doanh nghiep la tdng thi eac mue tilu, cic chinh sieh vi kl hoach hinh dpng nhim dgt dflpc mye tilu ciia doanh nghiep.
Chien Iflpc pbit triin eua doanh nghiep xie dinh rd cich thflc, con dfldng d l doanh nghiep thflc
hien sfl mgng, vai tro va ehfle ning eua minh.
Chiln Iflpc phat triin eiia doanh nghiep Ii ed sd dl td chflc va triin khai hoat dpng eua kilm toin ndi bd nin nd i n h hfldng din td ehfle kilm toan npi bd trong doanh nghiip. Chiln Iflpc phat triin cua doanh nghiip la mpt trong nhflng can cfl quan trpng de kilm toin npi bd trong doanh nghiep xac dinh myc tilu, ndi dung kilm toin trong qui trinb xiy dflng kl hogch kilm toin nam vi tflng eupc kilm toan, do dd i n h hfldng din to chflc kiem toin ndi bp trong doanh nghiep, nhfl: To chflc bd miy se chuan bi nhin sfl kilm toin npi bd dl thfle biln hogt ddng kiem toin theo chiln Iflpc, dinh hfldng phit trien eua doanh nghiip; To chflc van dung phfldng phip tilp can v i xie dinh npi dung kilm toin npi bp si t i p trung vio ndi dung m i chiln Ifldc phat trien cua doanh nghiip hfldng tdi, tfl do td ehfle quy trinh Idem toin npi bp vi kilm soit chat Iflpng kilm toin npi bp phu hpp vdi npi dung da xie dinh.
(*) Dge diem hogt dpng qudn ly vd quy md, cd edu to ehUc eua doanh nghiip
+ Dac diem hogt dpng quan If
To ehfle Idem toan ndi bd trong cic doanh nghiep ben cgnh viec chiu inh hfldng tfl die dilm kinh doanh eua doanh nghiep edn chiu inh hfldng tfl hogt dpng quan ly eua doanh ngbiip. Dilu niy se inh hfldng trflc tilp den td chflc bd miy kilm toin ndi bd eung nhfl cie khia egnh eon lai cua to chflc kiem toin. Vi du, mot doanh nghiep 100%
von sd hflu n h i nfldc se chiu sfl ehi phdi va hi can thiep tfl phia Nha nfldc vi eic cd quan quan Iy Nhi nfldc ve myc tieu, ehien Ifldc kinh doanh eung nhfl cie hogt ddng kilm soat, kilm toan npi bd eua doanh nghiip do. Theo dd, bp phan kiem toin npi bg se trflc thupe Hdi dong Quan tri va trong qui trinh xay dflng dieu ll, td chflc bd m i y ndi dung, quy trinh ciia kilm toin ndi bp cie doanh nghiip niy phai chu trpng den eie ylu eau ve quin ly v i sfl dung vdn eua Nhi nfldc cd hieu qua. Ngfloc Igi,
doanh nghiep cd vdn sd hflu nfldc ngoai se chiu sfl chi phdi va tie ddng eua cd ddng nfldc ngoai trong to chflc kilm toin ndi bd nhfl xiy dflng quy ehi kilm toan npi bd theo thdng ll qude tl, nhin sfl kilm toin vdi trinh dp ehuyen mdn va ning Ifle cao, phfldng phap tiep can kilm tdin dfla tren rui ro va cic phfldng phip ky thuit kilm toan tien tiln hien dai, to ehfle quy trinh kiem toin, kilm soat chit Ifldng va Iflu trfl hd so, giay td lam viec theo ehui'n mfle kilm toin npi bd qude te.
+ Quy md. cd cau to chUc cua doanh nghiep Quy md, ed eau td chflc eua doanh nghiip cung inh hfldng din td chflc kilm toin npi bd trong doanh nghiep: Ddi vdi doanh nghiep cd quy md nhd, ca ciu to ehfle don giin, vile td chflc kilm toan npi bo tren tflng khia eanh eung ddn gian hon;
cdn ddi vdi eie doanh ngbiip cd quy md hogt ddng rdng khap, phan tan va sd Ifldng nhin sfl nhiiu nin vile to ehfle eie ndi dung kiem toan ndi bp eung phflc tgp hdn, ehing han nhfl doanh nghiep ed quy md Idn, bd may kilm toan npi bd ddac td chflc theo md hinh tip trung hoac phi tip trung theo nhu eau ciia tflng doanh nghiip, tuy nhien phii dim bao ea vl sd Iflpng va chat Iflpng phong phu v i da dgng do quy md hogt ddng eua doanh nghiep trong nhieu Iinh vfle; quy trinh kilm toin npi bd, kilm soat chat Ifldng eung cin dflde xiy dflng thdng nhat v i theo trinh tfl nhat dinh tfl khiu thfle hien din giim sat d l dim bao boat dpng Idem toan ndi bd thdng nhat trong toan doanh nghiep...
(*) Nhgn thUe cua nhd qudn ly vd cdc bd phdn khde trong doanh nghiep vekiim todn ndi bd
Nha quin ly can ed nhan thflc ve vai trd va tim quan trpng cua Idim toin ndi bd, vdi tfl cich li eong eu ho trp dac Iflc trong vile gia tang gii tri eho doanh nghiep. Nlu nhin thfle ciia nhi quin ly hgn che, vile td ehfle kiem toan ndi bd se ehi dflng lai d mfle dip flng yeu eau bat bude eua phip lugt, bd may kiem toin ndi bd khdng thfle sfl dflpc quan tim den ea ve sd Ifldng vi chat Iflpng, ddng
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Ttf LY LUAN DEN THI;C T I E : :
thdi eham doi mdi vl td chflc xiy dflng npi dung, phfldng phip tilp ein va phfldng phip ky thuat;
viee xiy dflng quy trinh kiem toan, kilm soat chat Iflpng kilm toan khdng khoa hpc vi hpp ly nen dan tdi hdgt dpng kilm toin npi bd kem hieu qua, khdng mang Igi gii tri cho doanh nghiep. Ngflpc lai, nlu nhi quin tri nhan thflc dung ve vai trd va tam quan trpng cua Idem toan ndi bd thi vile to ehfle kilm toan npi bp dflde ehu trpng ea ve ca eau va chat Ifldng, quy trinh vi npi dung... de dap flng ylu eau cua nha quan tri doanh nghiip.
Mat khie, nhan thfle vi sfl phdi hpp cCia cac bd phin khae trong doanh nghiep dac bilt Ii tgi don vi, bp phgn dflde kilm toin ciing inh hfldng nhiiu din to chflc kilm toin npi bp tai doanb ngbiip.
Neu eie bp phan khae trong doanb nghiep khdng cd nhin thflc dung dan vl vai trd, chflc nang, nhilm vu cua bd phin kilm toan npi bp, thi bp si phoi hdp Idng leo, mien efldng, khdng cd sfl chia se thdng tin d mfle dp phu hpp, dan tdi vile td chflc kilm toin npi bp trong doanh nghiip gap nhieu khd khan, cac don vi se khdng hpp tie trong vile eung cap thdng tin, tai lieu, nhin sfl ho trp kilm toin npi bp, tfl ehdi trao ddi vdi kiem toin, khdng chia se/che dau thdng tin hoge cung cap thdng tin khdng dung vi du, khdng tdn trpng kilm toan vien npi bd, than philn vl edng vile eua Idem toin viin do hieu sai kilm toin viin ehi "moi mde" eie loi sai cua hp. Ngflpc lai, neu eic bp phgn khac hilu diing vai trd, chflc nang ciia kiem toin npi bd thi td ehfle kilm toin npi bd se thuin Ipi, dac biet trong vile xie dinh ndi dung, phgm vi vi phfldng phip ky thuit kilm toan npi bp.
(*) Nguon lUc kiim todn ndi bp cua doanh nghiep Cae nguon Iflc kilm toin bao gdm nhin Ifle, kinh phi, thdi gian kilm toan va eic nguon Iflc vat chit khic phuc vu eho boat ddng kiem toin npi bp.
Nguon Iflc kiem toin npi bp eua doanh nghiep se inh hfldng trflc tiep din td ehfle bp may va to chflc quy trinh kilm toin ndi bd trong doanb nghiip. To
i I S6152-thdngt./2020 j NGHltN ClJU KHOA HpC K I £ M T O A N
chflc kiem toin npi bp trong doanh nghi|p phii phu hpp vdi ngudn lpe kilm toin ndi bp san cd ciia doanh nghiep. Td chflc kilm toan npi bO trong doanh nghi|p ddi hdi phai dfla trin vile xem xlt vi danh gii ngudn Iflc biln ed de Ifla chpn cae eupc kilm toan trong nim sao eho cd thi sfl dyng tilt kiem eae ngudn Iflc ma van dam bao thfle hien dflpc mye Ulu kilm toan npi bp tflng nim. Kilm toan npi bd can cfl vio ngudn Iflc san cd d l thfle hi|n phin bd ngudn Iflc mdt cich khoa hpc vi hpp Iy khi lgp kl hogeh kilm toin ndi bd nim vi k l hogeh eupc kilm toan npi bp. Trong trfldng hpp nguon Iflc kiem toan ndi bp khdng dim bao vl chat Iflpng va sd Iflpng dl thflc biln hogt ddng kilm toan npi bp, ngfldi dflng dau bd phgn Idem toin npi bp cin ed ke hogch to ehfle tuyin dung, dio tgo nhan sfl kiem toin ndi bp dl hoat dpng kiem toan npi bp dfloc thfle hien m$t each hieu qua. Mat khie, nang Ifle ehuyin mdn vi kinh nghiim nghi ngbiep eua nhin sfl kilm toin npi bd ciing inh hfldng khdng nhd din to ehfle kiem toin npi bd trong doanh nghiep tren tat ca cie npi dung. Nlu dpi ngu kilm toan viin npi bp cd trinh dp ehuyin mdn nghiep vy vi kinh nghi|m nghe nghi|p eao, cd hilu biet siu sac vl phap luat, quy dinh lien quan din ddi tflpng kilm toan se chu ddng, linh hoat va thfle hien tdt cae ndi dung cua to ehfle kiem toin npi bd nhfl td chflc bp may, to ehfle xie dinh npi dung, to chflc van dung phflong phip tilp can vi eac phflong phap ky thuit, to chflc quy trinh. to chflc kilm soat chit Ifldng, td ehfle hd sd, giay td lim vi|c kilm toin npi bp, tfl do nang cao hilu qua eua hogt dpng kilm toan npi bd vi ngflpc Igi.
Yeu to bin ngodi
Cic ylu to ben ngoii anh hfldng din to chflc kiem toan npi bp trong doanh nghi|p bao gdm mpt sd ylu td sau diy:
(*) Thdng le qude ti vi kiem todn npi bp trong doanh nghiep
Thdng II qude t l vl kiem toin npi bp ndi chung va td chflc kilm toan npi bp trong doanh nghiip
ndi rieng cd anh hfldng dang k l din td chflc kilm toan ndi bp trong doanh nghiep. Dl dap flng ylu ciu hda nhap vdi xu hfldng phit trien cua kilm toin ndi bp tren t h i gidi, ddng thdi ning eao hilu qui cfla kilm toan ndi bp trong doanh nghiip, vile to ehfle kiem toin npi b$ trong doanh nghiip can cip nh4t d l ip dyng thdng ll chung vl kiem toan npi bp dge bi|t li thdng ll vl to chflc quy ehe vi td chflc bO may, td chflc xie dinh ndi dung, to chflc van dung phflOng phip tilp cin va phfldng phip ky thugt, to chflc quy trinh, td chflc kiem soat chit Iflpng va td chflc hd sd, giay td lim vile Idem toin npi bp theo xu hfldng hien dai cua t h i gidi. Chinh vi the, thdng le qude t l vl kilm toin nOi bp se anh hfldng din dinh hfldng phit triin vi to ehfle kiem toin npi bp trong cic doanh nghiip.
f*J Chudn mUc, quy dinh phdp If ve kiem todn npi bd trong doanh nghiip
Cie chuin mfle, quy djnh phip ly vl kiem toan npi bd trong doanh nghi|p cua tflng quoc gia cung ed tinh chit ehi phdi din tit ei eie npi dung eua to chflc kilm toin npi bd trong doanh nghiip, dong thdi la ca sd d l Idem toan vien npi bd tham chieu khi thfle hi^n td chflc kilm toan npi bp tgi tflng doanh nghiip. Do do, to ehfle kilm toin ndi bO trong doanh nghiip phii dim bao tuin thu eac chuan mfle, quy dinh phip ly ve Idem toin npi bd, dge bilt Ii cic chuan mfle, quy dinh vl kiem toan npi bd hin quan din linh vfle, nginh nghi ldnh doanh cua doanh nghiep eua tflng quoc gia.
(*) Hogt dpng cua hiep hdi nghe nghiep (neu cd) Hilp hdi nghe nghiep kilm toin ndi bd li to chflc nghe nghiep chuyin nghiep de quan ly hogt d^ng nghi nghi|p, tgp hpp, doin kit eae doanh nghiip, kiem toin viin npi bp nham phat trien mgnh me nghi kiem toin ndi bp. Tgi eae nfldc cd Hi?p hpi nghe nghiep kilm toin ndi bp boat dpng hi|u qui, hogt dOng kilm toin npi bO dflpc nhin thfle vi ehu trpng phit triin hon, eie kilm toan viin npi bO tai cie doanh nghiip doan kit, chia se.
eung nhau ho trp va hpp tie hoat ddng cd hieu qua, gdp phan duy tri, phat triin vi ning cao trinh dp kiem toin vien npi bd, chat Iflpng hogt ddng kilm toan npi bd tai eic doanh nghiip, ddng thdi gifl gin uy tin vi pham chit dao dflc nghe nghiep eua kilm toin vien ndi bd, tfl dd nang eao chat Iflpng to chflc kilm toan npi bd tgi eae doanh nghiep.
Kit luan
Vile nam bat rd ban chat eua td ehfle kilm toin ndi bd trong doanh nghiep va eie ylu to ben trong, ben ngoii inh hfldng den to chflc kilm toan ndi bp trong doanh nghiep se giup cie doanh nghiip to ehfle kiem toin npi bd cd hilu qua hdn vi mang lai nhieu gia tri hdn. Tuy thupe vio die diem kinh doanh khic nhau eua tflng doanh nghiep (bao gdm eie logi rui ro, cie quy dinh phap ly trong linh vfle kinh doanh eua doanh nghiip, xu hfldng flng dung edng nghe thdng tin trong doanb nghiip); chiln Ifldc phat trien; dac diem hoat dpng quan ly vi quy md, cd cau td chflc; ngudn Iflc kiem toan npi bd eua tflng doanh nghiip vi cic ylu td bin ngoii nhfl thdng 11 qude tl; chuan mfle, quy dinh phip ly ve kilm toan ndi bp; hogt dpng eua hiep hdi nghe nghiep eua tflng qude gia; eac nhi quin ly se td chflc Idem toan npi bp phu hpp vdi doanh nghiep minh dam bao hilu qui vi mang Igi gia tri gia tang cho doanh ngbiip.
TAI LIEU THAM KHAO
1. Harold Koontz. Cyril Odonnell vd Heinz Weihrich (1992), NhUngvdn decdtyiu trong qudn ly, Nhd xudt bdn Khoa Hoc Ky Thugt;
2. IIA. (1999), A Vision for the Future:
Professional Practices Framework for Internal Auditing;
3. Nguyin NhU? (1998). Dgi tUdien Tiing Viet, Nhd Xudt bdn Vdn hda - Thdng tin, Hd Ndi;
4. Phan Thi Minh Chdu (2011), Qudn tri hgc, Nhd Xudt bdn PhUdng Ddng;
5. Viin Ngdn ngd hgc (2016), TU dien Tiing Viet. Nhd Xudt bdn Hdng DUc. Hd Not.
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