Nghien cuu trao dl'l
Quy trinh nghien cihiJaiiMia kiem soat noi 1)0 trong cuoc iiiem toan hao cao tai chinh ngan hang thuiing mai
^ Ths. NCS. Phf Thj Kidu Anh*
Ngdn hang thircmg mai (NHTtA) la mdi loai doanh nghidp (DN) d^c bi^t Irong nen kinh le, la mgt dmh che lai chinh tmng gian chuyin doanh trong lfnh vttc tien te, tin dting vd thanh loan. Bay la llnh vitc kinh doanh die biet va chtta dttng nhieu ni/ ro frong' hoat dgng. Hi Ihong NHTM c6 anh hitdng rat ldn den n§n lai chinh quoc gia vi nhieu chO the trong xa hdi, do dd NHTM Uiirdng dttgc Nha nttdc quan /y va kiem soal rai chat che. De dam bao quan Iri tot hoai ddng kinh doanh cOa minh, dong thai tuin thd quy dinh ciJa Nha nitdc va cic cap co Iham quyin, NHTM thitdng xiy dung, ffiuc hiin vi duy Iri hoai dong kiim soil ndi bd (KSNB) kha dSy du. chat che va hiiu qua. Bleu nay anh hucffig bite tfep den kha ning ngan ngita, phil hien va x(t /y rHi ro c6 sai sol trgng yiu trin bao cao tai chinh (BCTC) NHTM.
Do vay no anh httang den viic xic dinh pham vi kiem toin, phitang phip kiem loan va lita chgn chien litgc kiim toin phu hgp cda kiem toin viin (KT/) tmng cugc kiem toin BCTC NHTM. Bin canh do, NHTM li DN c6 khoi ittgng nghiep vti rat Idn, itng di^ng cdng nghi thdng tin (CNTT) siu rdng trong hoat ddng kinh doanh. Vi viy, nhieu loai hoat dgng hoac nhieu loai nghiep vu cda NHTM, neu KTV ch! ttflc hien cac Ihi^ nghiem ca ban ma khong Ihitc hiin cic th&
nghiim kiem soit dekiem fra hiiu qua KSNB ctia chung, Ihi se khdng dam bao thu thip dSy dO bang chitng Idim loin ffw'ch hgp ve cac giao did), so dtt tii khoan va Ihong Vn thuyil minh liin quan den loai hoat dong hoac nghiep vti dd.
Nhit vay, cd Ihi thSy, viic nghiin citu, dinh gii KSNB trong cugc Idem toin BCTC NHTM la can Ihiet vacd'y nghia quan Irgng. Tuy nhiin, Iruig te thttc hien nay, viec nghien ctJru, danh gii KSNB Irong cugc kiim toin BCTC NHTM cdn nhieu han che. Nhieu KTV ^ttc hiin khiu nay khi sa sii, khdng day dO cic birdc tmng quy trinh dinh gii KSNB, chtta van dung day du va ket hgp cic phttang phip di ghi chip vimdla kel qua tim hieu vi dinh gia hiiu qua KSNB,... Diiu niy anh hirang khong nho den hieu qua va chat litang cOa cugc kiim toin. Bii wet de cip din quy ttinh nghiin cttu, dinh gii KSNB trong cuoc Idem loin BCTC cda NHTM, nh$m giOp KTV ning cao han nita chal itmg va hieu qua cdng tic nghiin citu, dinh gii KSNB ndi riing va cugc kiem loin BCTC NHTM ndi chung.
Q
uy trinh nghidn cflu, danh gid KSNB ti'ong cupc kiem loan BCTC NHTM gdm cac bfldc sau (so dd 1, ttang 16):Budc 1: Tim hieu veKSNB vd cdc cdu phdn trong KSNB cua NHTM
De dap img mtjc tieu ldng ttie cfla mdt cupc kidm toan BGTC NHTM, vd CO ban KTV phai co dfldc sir hidu bidt vd KSNB trong mpi cudc kidm todn.
Tuy nhien, cd rat nhieu cac hoat dpng kidm soat tai NHTM vd KTV khdng nhat thidt phai ttm hidu tat ca cac hoat dpng kidm sodt nay, ma ch? can tim hidu cac hoat dpng kidm sodt lidn quan ddn cupc kiem todn nhu: Gdc hoat ddng kidm sodt cdc rfli ro trpng
ydu; Gdc hoat dpng kidm soat cac rOi
•0 ma khdng ttid thu tiidp bang chflng kidm todn day dfl vd ttiich hgp chT bang cac thfl nghiem co ban; Cac hoat dpng kidm soat ma KTV dfl kien tin ludng vdo KSNB cfla NHTM; Cac hoat ddng kidm soat cdc bfli toan ghi sd (cac giao djch khdng djnh ky, bat thfldng, cac dieu chinh)...
Bfldc ndy KTV cQng can tim hidu ve cac cdu phSn cfla l<SNB, dd xac dinh va ddnh gid rfli ro. Tuy nhidn, d budc nay, KTV chu yeu tim hidu KSNB d cap dp loan NHTM vdi viec tim hidu 4 thdnh phan Id "Mdi trfldng kidm soat", "Ddnh gid rfli ro",
"He thdng Ihdng tin truydn thdng"
vd "Hoat ddng giam sdt". Hidu bidt d cap dd todn NHTM, sg giflp KTV
xdc dinh dugc nhflng rfli ro cd anh hfldng ddn todn bd BCTC NHTM.
Vipc tim hieu thdnh phan "Cdc hoat dpng kidm soat" se dugc KTV tht/c hien d bfldc 2, khi ttm hieu cac hoat dpng kinh doanh cfla NHTM.
De dat dfldc si/ hidu biet ttgn, KTV sfl dung cac ttifl lijc kidm loan nhu:
Phdng van, quan sat va didu tra.
Budc 2: Tim hieu KSNB ddi vdi gud trinh lap BCTC vd cdc hoqt dgng kinh doanh guan trgng, trong do cd moi trudng CNTT cua NHTM
Viec tim hieu ve hoat dpng KSNB ddi vdi qud trinh lap BCTC vd cdc hoat dpng kinh doanh quan trpng cfla
* Hoc vien Tai chinh
•j^a/i r./d ''H^'/fidn V -'/{iem (odn ai)'//idna 8/20JO ^ ^ 3
Nghien culu trao ddi
NHTM chu yeu giup KTV xac flnh aircic cac rui ro c6 sai sot trong yeu 'a cap do CO sd din lifeu cCia cac nhom giao djch, so du tai khoan va th6ng tin thuyet minh co iien quan den hoat dOng iiinh doanh do. Cu th^ nhu sau:
Tm hieu ve KSNB doi vdi qui trinti lap BCTC
Bade nay diing d l tim hilu c^c hoat dpng iiiem soat iien quan den q u i trinh ISp BCTC NHTM. Cac van dS duoc KTV tim hilu nhu: Vifc nhSp thong tin tai chinh tir so chi tiet i6n so cai; Viec ghi nhan cSc biit toSn dieu chinh; Ngudi cliju trach nhi§m iSp BCTC; Cach thUc lap; Ngu6n thong tin d l lap; Ngudi chiu trach nhiem v l cac udc tinh 1(1 toan; Ai liilm tra cac BCTC; Vi&c i&p cac bcio cao lihac;
Viec tuSn thii cac nguyen tac idlm soat trong q u i trinh iap BCTC,...
So vdi cac DN thong thudng, qua trtnh iap BCTC NHTM co nhttng dilm iihac biet dd ia, sd lieu iap BCTC ciia toan NHTM duac tong hop tU cic bang can doi tai khoan ciia tat ca cac chi nhanh vS cac don vj phii thudc vdi so luong chi nhanh thudng rat nhieu.
Dong thdi, ngan hang cd dng dung CNTT trong qua trinh lap BCTC. Do dd, KTV phai Iiiem tra anh hudng cOa CNTT lien quan den quS trtnii lap BCTC, de dam bao dd lieu duoc toan
ven va dung dan.
Tim hieu ve KSNB trong Kmg hoat dpng iiinh doanh va moi tnidng CNTT iien guan
• Tim hieu ve KSNB trong tUng hoat ddng kmh doanh.
Thudng KTV phai tim hilu c^c hoat ddng nhu: Hoat dCing huy ddng vdn; Hoat ddng tin dung; Hoat ddng kmh doanh ngoai te; Hoat ddng thanh toan; Hoat ddng Oy thdc...
Khi tim hilu v l cac hoat ddng kinh doanh nSy, KTV thuc hidn c4c thd tuc va tim hilu cdc ndi dung sau: Ttm hieu ve tam quan tnpng, bSn chat, cac loai giao djch va su kien lien quan tdi hoat ddng iiinh doanh; Tim hieu cac van ban phdp iy, cac chinh sach ke toan dupc ap dyng cd iien quan trong hoat ddng kinh doanh; Tim hieu v l cdc hoat ddng kiem soat (chinh sdch kilm soat, quy djnh va thii tuc kiem soat,...) ma NHTM da ihilt lap lidn quan den ioai hoat ddng kinh doanh. Trong qua trinh tim hilu, KTV iudn dat odu hoi "Hoat ddng kiem soat nao, nlu khdng dupc Ihiet ke vd Ihuc hien, s6 anh hudng din rdi ro cd sai sdt trpng y l u va cd t h i lam thay ddi tinh chat, thdi gian va pham vi cSc thii tuc kilm toan?".
Vl du: Bang tim hieu budc tham djnh va phe duyet khoan vay ciia hoat ddng tin dung tai NHTM (bang 1, trang 17),
Tim hilu mdi trudng CNTT co lidn quan.
Khdc vdi cac DN thdng thudng trong nin kinh te, NHTM ap dung CNTT rdt manh me va sSu rdng. Bilu nay anh hudng den each thdc tao iap, ghi chdp, xil \f va bdo cdo cac giao dich. Vide ap dung hd thdng CNTT cung cd t h i mang din nhdng nii ro nhu vide truy cap trai phep ddn den di;
lidu bj xda hoac bj thay ddi, hach todn cac giao djch khdng hay khdng chlnti xdc; Nhttng thay ddi trai phep dii' iigu gdc; nht?ng thay ddi trai phep he thdng hoac chuong trinh;... Do dd, khi tiri hilu v l cdc hoat ddng kinh doanh, KTV phai chu trpng tim hieu mdi trudng CNTT va anii hudng cua no din viec danh gia riii ro ciia iiJ^.
Vide tim hilu ve mdi trudng CNTT thudng dupc thue hidn bdi nhdm k i l m toan CNTT, la cac chuydn gia ve CNTT eiia to chdc kiem todn. Khi ttm hilu v l mdi trudng CNTT KTV can tim hilu hai mdng Idn id kilm soat hd thdng CNTT Chung (nhu An ninh Iruy cap; Tmng tam DO iidu va eac hoat ddng mang;
Qudn i j tliay ddi dng dung; Thay dS vS bao tri phan mim he thdng; Mua bdn, thay ddi va bao tri hd thdng dng dung) vd kiem soat cic dng dung
Tim hilu v4 KSNB, cic cSu phSntrong KSNB Tim hilu KSNB flAi vtn quS trinh Up BCTC vk cac hostd&ng kinh doanh
quan trong trongdb c6tn6i truimg CNTT
bao I
S a Hd 1 : Quy trinh nghien cuu, diinh gi» K S N B t i o n g cugc u l m to^n B C T C N H T M (NgiidJL Tacgidtirtdiighcp)
1 ^ ^ -^/q/i r/u •'){//fidii %'' //{f'/nt (tidn ^S'l/idita S/H)J<!
Nghien ciJiu trao dtfi
4dng luc tdi chlnh cfta [hdch hdng khOng ducrc
Idnh gid dSy dft anh hudng rham djnh v6 phip \% hi$u qud, vd khi nang trd no; Th^m djnh v6 kinh t6 kf thudt ISn chSt lirong ttn dung,
ihOng dugc cap nhdt
Chuan bi hop ddng tin dung
ThiSt l$p cdc danh muc cdc nOidi|i Q& hoEic IMng'd^dO, idng, bdo g6m: H6 so phdp lj. Hfi'soiR
tay v6n, Hd so tdi sSn dim bSo Cdn b(f tin dung kilm tra vd kV nh3n nSu dQ hd so KiSm tra thflng tin khddi hdng IrSn hfl thfing Ti
^gdn hdng nh^ ni;dc.
Thigt lap mSu lo Innh tham djnh, bao gSm; Nang luc phdp If; Tlnh hbih sdn aj^t (Inh doanh: Khd nang ddp ilng ngudn vdn. tdi suSt. thOi han cho vay odd Ngdn hdng;
-ii3p ddng tin dung khdng luac cdp nhdl; Cac didu d)odn cua hop ddng tin lung cd IhS sCia diJi d6 Idng
•Aa du Sn; TTi^m d[nh cdc bi$n phdp bdo dim ddn vay ThiSt ldp h$ thdng cham di^m nip hang tfn di^ng cda khdi^ hdng Ngudi c6 thim quydn phfl duyfll ghi y kidn vd k;^ Bn lfl trinh
Thidt ldp mdu hop ddng t&i dung vd ngan ct
phan mdm (mdt dang Bimg 1: Bang tira hilu buac thim dinh vi phi duy« khoan vay cda host ddng tin dung tai NHTM kiem soat tu ddng i,,—,-..,.,,—,. , „
dupc iap trinh'trdn hd ^ j j H p E y ^ i'l* i''^--i- thdng, d l thuc hidn
mdt chde nang iap di lap lai nhu kilm soat truy eap; Thidt lap han mdc tin dung...)
D l tim hilu v l KSNB ddi vdi qua trinh ldp BCTC va cae hoat ddng kinh doanh cCia NIHTM, KTV phai phong van Ban Giam dde va nhOflg ngudi cd lidn quan d l tim hieu v l cac hoat ddng kilm soat ma NHTM da thidt lap, thue hidn dilu tra td dau din eudi hd thdng (Waikthrougii test), quan sdt, thuc hidn lai cac hoat ddng kilm soat trong timg hoat ddng kinh doanh,...
Bu&c 3: Bdnh gii khiu thiet ke vi thtic hi4n cdc hoat dpng KSNB
Tir nhiing hilu biet trdn vd KSNB eDa timg hoat ddng kinh doanh, KTV se md ta lai cde hoat ddng kiem soat cda timg hoat ddng kinh doanh thdng qua Sodd (Flowchart) hoac ban tudng ihuat (narration) hoac ede bdng hoi da ed edu tra Idi. Dieu ndy gidp ICTV xac djnh dupe ede hoat ddng kilm soat
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