NGHIEN ClJfU TRAO DOI (sg 06 (167). 2017^
V m TRANG VA GIAI PHAP HOAN THIEN KIEM TOAN NOI 80 TAI TONG CONG TYSdNG DA
Dd Qude V\^X*
Viet Nam dang tr&n con dutmg doi m&i vd phdt then, nhu ciu xiy dimg c c s& h^ ting kp thu$t cda nin kinh te Id rit l&n. Tong cdng ty Sdng Dd Id mpt tmng nhirng don v/ diu tiin dvq/c thinh i$p di tfifK hi$n mdt trong nhirng nhi^m v(i dd. V&i <^ic thd ho^t dQng sin xuit kinh doanh Id sir dyng vin isiu tir l&n, chd yeu thi cong cdc cdng trinh trgng diim quoc gia. Trong nhirng ndm qua, m^t s6 dom vj thu^ Ting cdng ty Song Dd da thdnh l%p bp phan KTNB tuy nhiin xit trin todn Ting cdng ty thi ho^t dpng kiim toin n^i t^
van cdn nhiiu h§n che. Bdi viet si ldm rd hem vi van di ndy.
* TCr kh6a: kiim todn ndi bd, qudn tri doanh nghiap, hdi ding qudn trj.
Vietnam is on the highway of innovation and development, hence, the demand for construction of technical infrastructure is extremely large. Song Da Corporation was one of the first units established to implementa part of the tasks. With production and business using large capital investment and mainly constructingintensednational projects. In the past few years, some divisions of Song Da Corporation have set up internal auditingmechanism. However, throughout the Corporation, the internal audit activities have been limited. The article attempts to clarify this issue.
• Keywords: internal audit, corporate governance, board of directors.
Ng^ynhSnb^i. 10/4/2017 Ngay chuyen phSn bien- 15/4/2017 Ngay nh$n phan bien: 20/5/2017 Ngay ch^p nhan dSng. 28/5/2017
IViot so van d l ve thuc trang th chiic, hoat dong kiem todn noi bo tai T6ng cong ty Song Od va nguyen nhdn
Thuc trang
Trong nhirng nam gdn day, hoat dgng kiem tra, kiem soat da dupe cac nha quan ly tai T6ng cong i\ Song Da coi trong thong qua viec thanh lap Ban KSNB tai Cong ty me va mgt s6 dan vi thanh vien.
Ciing vdi do. cac quy dinh ve chiic nang. nhiem vu. qu> trinh kilm tra, kilm soat da dugc cac dan vi nay ban hanh va hoat dgng KSNB da budc ddu dua tren co sd phuong phap tiip can, danh gia riii
* Ths - Kiem lodn nhd nude
ro... Tuy nhien, xet mdt cdch todn dign ve t6 chuc, hoat dpng KTNB tai Tong cong ty Sdng Dd van cdn mdt sd ton tai:
- Bp phdn KTNB chua dugc td chirc ddy dii tai Cdng ty me vd cac don vi thanh vi6n: KTNB mdi chi duge thanh Idp tai 01 don vi thanh vien Id Cdng ty co phdn Sdng Dd 5 tuy nhien, bg phdn ndy cQng khdng phai hoat dgng dgc lap md kiem ludn chirc nSng qudn tri rui ro. Viec khong thdnh lap bg phdn KTNB tiic Id nha qudn tri dd thieu di mdt cdng eu ddc lire trong viee ddnh gid tinh hieu qua, nhdt quan ciia mo hinh QTRR, he thdng kiem soat, qudn tri doanh nghiep vd danh gid hieu qud sii dung cdc nguon luc ciia doanh nghiep.
- Nhan thiic ciia nhd qudn Iy cdp cao vd can bd ldm cdng tac kilm soat vl KTNB e6n nhiiu han chi, chua phdn biet dugc sir khae nhau gi&a KTNB vd KSNB; Ban KSNB co chirc nSng, nhiem vu, phuang phap ldm viec gidng vdi KTNB. Phdn Idn van eho rdng ngi dung eiia cdc cugc KTNB chi Id Kiem toan tdi chinh va hoat dpng ciia KTNB khdng ed su khac biet Idn so vdi kiem todn dpc lap; nhiem vu phat hien, khSe phuc nhirng lo h6ng trong he th6ng KSNB Id ciia Ban KSNB va cae Ban chuyen mon. Ddy cung chinh la mpt trong nhirng nguyen nhan dan den KTNB chua dugc thiet lap tai hau het cdc dcm vj trong Tong cong ty.
- Npi dung cae cugc KSNB, KTNB chii ylu tap trung vao kiem tra bao cao tdi chinh va budc dau da thuc hien danh gia tinh tuan thu ma chua chu trgng den danh gia tinh kinh te, hieu qua, hieu luc eiia cac hoat dgng trong khi ddy la chirc nSng quan trgng nhat cua KTNB hien dai nhkm trp giiip
Tap chi nghien ctfu Tai chinh ke toan
(jo 06 (167)-2017) NGHIEN cufu TRAO D 6 |
eho nhd qudn Iy. Ndi dung kiem soat trong nhung nam gdn ddy chu ylu tap trung vdo danh gid tinh tudn thii ddi vdi: viec th^c hi$n nhiem vu, quyen han ciia ngudi dai dien phdn vdn; cac quy dinh ciia phdp luiit, dieu 18 vd tinh hinh thuc hien du dn ddu tu, tinh hinh thuc hien kl hoach san xudt kinh doanh...
- Cdc eudc kiem todn, kiem soat vdn chii ylu thue hien sau hoac trong qua trinh phdt sinh nghiep vu, ehua chu trpng thue hien trude khi nghiep vu dugc phat sinh. Doi vdi cac doanh nghiep xay lip noi chung va TCT Song Da noi rieng, viee quyet dinh trien khai mgt du an khi chua xet den tdt ca cac yeu td riii ro, chua ude lugng dugc nhimg dnh hudng tieu cue neu ed se gay ra ton that rdt Idn tien, tai san nha nude. Vi vay, hoat dpng ddnh gia tinh kha thi, tfnh hieu qua ciia du an cdn phai dugc thue hien bdi mgt bg phan ddc lap, khdch quan.
Trong trudng hgp du dn khong eo tinh kha thi, viec dirng trien khai eae budc tiep theo se giiip TCT tiet kiem dupe rat nhieu ehi phi;
Nguyen nhan
- Do chua nhdn thirc ro rdng, diing dan ve vai tro, chiic nang ciia KTNB ddn din danh dong vai tro eiia KTNB vdi Ban kiem soat. Ban KSNB va kiem toan dpc lap.
- He thong van ban phap ly ve KTNB eon han che, he thdng chuan muc KTT^IB chua dugc ban hanh va chua c6 hiep hgi nghe nghiep ciia cac KIVNB. Ben canh do, cdc dan vj thirc hien dao tao, boi dudng, cap chirng chi KTVNB con it dan den chat lugng cac KTVNB khong dong deu.
- Viec lo chirc hoat dgng KTNB chua thuc sir bai ban, thieu tinh chuyen nghiep, ke hoach nam dupe thuc hien so sai, chua thuc su tiep can theo phuong phap danh gia rui ro; ke hoach ehi tiet chua lien hanh danh gid riii ro, xac dmh trgng yeu;
chua xdc djnh duoc phuang phdp, thii tuc kiem toan, khong xay dung cac tieu chi danh gia doi vdi cac ngi dung kiem toan. chua xay dung va van hanh he thong kiem soat chat iugng kiem loan,
Cdc giai phap hoan thien KTNB tai Tong eong ty Song Da
De hoan thien to chirc, hoat dpng ciia bd phan K'INB hoat dgng thuc sucohieu qua, phat huy loi da vai tro hd trg cho hoat dpng quan ly, dicu hanh eua Ianh dao cap cao, TCT Song Da can thuc hien cae giai phap sau
Thu nhdt, ndng cao nhan thiic cua cdc cap Idnh dao TCT Song Dd va cdn bp chu chot v^ KTNB.
Tren co sd dd, thdnh lap bg ph^n KTNB tai Cong ty me - Tdng cdng ty vd mpt s6 doanh nghiep thdnh vi^n theo nhdm nganh.
Bd mdy KTNB todn Tong cdng ty cd thi gdm:
KTNB true thugc HDTV (hodc Uy ban kiem todn) tai Cong ty me va KTNB true thudc HDQT t?ii cac don vi thugc nhdm ngdnh tdng thdu xdy Idp va tdng thdu EPC; ngdnh phdt uien nha d va do thj.
D6i vdi cdc dan vi thupc nganh sdn xuat vd kinh doanh dien, do hoat dgng don gidn chii yeu la qudn Iy, van hanh cdc nha mdy thiiy dien nen co the thdnh lap KTNB hoac khdng tiiy thugc quy mo.
Thu hai, ndng cao s6 lugng, chdt luong kilm loan vien ndi bg theo yeu cdu, nhiem vu duge giao.
Djnh bien lao dpng phai dupe tinh todn mpt each khoa hpc, co co sd dua tren djnh hudng phat triin vd khoi lugng cdng viec ciia KTNB;
xdy dung tieu chudn cu the doi vdi eae KTVNB;
xay dung ban mo ta cdng viee, tieu chudn chiic danh; ap dung phuang phap ddnh gia chi so hoan thanh cong viec KPI (Key Performance Indicator) doi vdi bp phan KTNB.
Thu ba, hoan thien KTNB tap trung vao loai hinh kiem toan hoat dpng, tang cudng tien kiem.
Mpt so ndi dung sau cdu dupe luu y nham thuc hien tot loai hinh kiem todn nay:
- Viee xdc djnh ehii de kiem toan sau khi tien hanh phan tich, danh gid: nhirng tdc dpng du kien eiia cugc kiem toan (tire la sau kiem loan c6 cai thien dugc tinh kinh te, hieu qud, hieu luc ciia hoat dgng dugc kiem loan khong), danh gia miic do riii ro ciia cac hoat dgng, nghi ngd tinh kinh te, hieu qua va hieu luc ciia chucmg trinh, du an; tdm quan trpng eiia chii de kiem loan, miic dp anh hudng Idn den ket qud hoat dpng SXKD cua doanh nghiep KTNB nen thiet lap danh muc cac chii de kiem toan cho tat ca cac hoat dgng cita dan vj. sau do lien hanh cac budc danh gia dc lira chpn chii dc phii hgp nhat.
- Xac dinh muc tieu kiem loan phii hgp. Muc tieu kiem toan dua ra phai ro rang, cung cap day dii thong tin cho dan vj dugc kiem loan va cac doi tugng sir dung bao eao kiem toan ve npi dung, hoat dgng se dupe kiem todn Muc lieu kilm todn phai dugc mo la mot each de hieu dl tranh vice KTV thuc hien cac cong viec khong can thilt hoac ngoai pham vi kiem loan.
Tap chi nghien ctfu Tai chinh ke toan 'QT.
NGHIEN cufu TRAO DOI (S^06 (167)-2017)
- Xdc dinh ndi dung kilm todn: Can cii vao chu de kilm todn da dugc lira chgn, KTNB xdc dinh cac ngi dung kiem toan phii hgp. Viec xdy dung npi dung kiem toan tdp trung vdo mpt vdi vdn dl hoac riii ro da dupe xac djnh vd phu thupc vdo bdn chdt, pham vi, muc dp phiic tap cua chii de kilm todn.
- Xay dung bd tieu chf ddnh gid: kiem toan hoat dpng Id danh gid tinh kinh te, hieu qud, hieu Iuc ciia cae hoat ddng nen nhiiu ngi dung mang tfnh dinh tfnh, do do rdt dl gap phai su khong ddng thudn ctia dcm vj dupe kiem todn. Vi vdy, bg tieu chidanh gia phdi dupe xay dung, trao d6i, thdng nhat vdi don vj dugc kiem todn ve viec se sir dung cae lieu ehi nay dl dua ra kit luan kilm todn. Cac lieu chi dua ra phdi dam bdo: Tinh nhat qudn, khach quan, dl hieu, hiru dung, todn dien va eo tinh dac thii, phii hgp vdi timg doanh nghiep,
- Phuang phap thu thap bang chirng kilm toan:
vdi dac thii cua hoat dgng xay lap Id cac ket cdu bj chon lap. ehe khudt nen trong qua trinh kilm toan viee lira ehgn phuang phap kilm toan rat quan trpng, quyet djnh Idn din kit qua kilm loan. KTV can eu vao bp tieu chi danh gid da dupe xay dung de lira chpn cac phuang phap thu thdp bang ehiing kiem loan phii hgp nhu: Quan sat, kilm tra, doi chieu. \ac nhan tir ben ngoai, linh toan lai, phong van. phan tieh dCr lieu,..
Phuang phap thu thap bang chimg: KTV co thi sir dung phuong phap kilm tra, d6i ehilu; Idy xac nhan tir ben ngoai de co ea sd so sanh gia mua nguyen vat lieu, gia thue nhan cong; kh6i lugng vat tudua vao cong trinh. Phuang phap tinh todn lai nham kiem tra su chinh xac cua so lieu nhan cong. \;u tu. khoi lugng hoan thanh,,,
Thu tu, Hep can KTNB theo phuang phap danh gia rui ro
Vice liC'p can theo phuong phap danh gia riii ro sc giup bd phan KTNB vira co thi bao quat tat ca cac hoal dong cua doanh nghiep vira tdp trung vdo nhung \Ling co rui ro cao Theo do, KTNB phai
\a\ dung mo hinh va Ihuc hien chdm diem rui ro khi lap KlIKr nam vii KHKT chi lilt ciia cugc kicm loiin M6 hinh ch^m dilm nii ro c6 thi thuc liicn ihcociL budc
BUVL I Ihu ilhip ihihig llll
K I NB su Jung phuong phap phii hop dl thu ihiip cic Ihdng tin lien quan din doi tuong kiem [o;in. .-o Ihc Ihdng qua khao sat irirc tidp.^ philu
khao sat, bdo cdo cua don vi dugc kiem toan...
Cac thdng tin lien quan den doanh nghiSp nhu:
mdi trudng kinh te, chmh tri, xa hgi, phdp Iy; quy hoach, ke hoach phdt trien giai doan tiip theo; su thay ddi bd mdy, tinh hinh thuc hien kl hoach sdn xudt kinh doanh; tinh hinh ddu tu XDCB...
Budc 2: Chdm diem rui ro theo nhom yiu td Tren ca sd cac thong tin thu thdp dugc, KTNB chdm diem rui ro d6i vdi timg ddi tugng kilm toan. Bdng chdm dilm riii ro dugc chia theo timg nhdm ngdnh (nganh EPC, ngdnh dien, nganh phdt trien nhd d vd dd thj) do dae thii ciia moi ngdnh la khdc nhau va chiu su dnh hudng ciia eae ylu td khde nhau. Nguyen tdc lua chgn cae ylu t6 dl chdm diem riii ro: Tren co sd hd so QTRR eiia bp phdn QTRR, bd phdn KTNB ddnh gid, lira chgn, bo sung them cdc yeu td vd diem tirng ylu t6 eho phii hgp, Viec lira ehgn, cho diem cac ylu to phai dugc trao ddi, th6ng nhdt vdi bg phdn QTRR, Uy ban kiem todn (hoac HDQT) va phdi dugc cap nhdt thudng xuyen tdi thieu 01 Idn/nam eho sat vdi tinh hinh thuc te.
Bicdc 3: Chdm diem riii ro long thi Tren ca sd cham diem rui ro theo cac yeu t6, KTNB tien hanh chdm dilm rui ro tdng thi toan doanh nghiep thong qua viec xac djnh mirc trgng s6 cua timg nhom chi tieu. Tren eo sd dac thii san xudt kinh doanh ciia nhom nganh nghl, KTNB xdy dung mtic trgng s6 phii hgp dl quy ddi dilm nii ro theo nhdm yeu td thanh riii ro tdng ihl cua doanh nghiep,
_ Nguyen tae xac djnh trpng so ciia tirng nhom yeu to:^ Vice xac djnh trpng s6 eo tinh chdt quyit djnh den ket qua cham dilm nii ro ciia tirng doanh nghiep, vi ya\' KTNB cdn ed nhdn dinh chinh xac dua tren ket qua phan tieh, ddnh gia mirc do anh hudng ciia tirng nhom ylu Id tac den hoat dpng cua doanh nghiep. Tucmg tu nhu nguyen tae lira chpn cac yeu td dl chdm dilm nii ro, khi xac dinh trpng sd cua timg nhdm ylu td, KTNB cung cdn irao doi, thdng nhat vdi bp phan QTRR, Uy ban kiem toan (hoac HDQT) vd phai dugc cap nhat tdi thieu 01 lan/nam cho sat vdi tinh hinh thuc tl,
Budc 4 Xep hang rut ro
Tir kel qua chdm diem nii ro tdng the d budc 3, KTNB .\ep hang riii ro ddi vdi cac dan vi, chii dc, hoat ddng duge kilm loan. Hang rui ro co thi duac chia thanh' cao, thap va trung binh, moi hang se tuong irng vdi mdt khoang dilm nhu' rui ro (Xem tiep trung 60) Tap chi nghien ctfu Tai chinh ke toan
TAI CHfNH QudC T^ (sg 06 (167)-2017) va quyin sur dung dat; £im bdo sy bhih dbig trong
ho^t dgng kinh doanh gifia cdc thdnh p h ^ kinh t 4 ' t£io sy canh tranh bhih ddng, minh b ^ h , ldnh m^nh d l mgi doanh nghiap thugc cdc thdnh p h ^ kinh ^ diu dugc binh ^ g trong ho^t dgng kinh doanh, thiic day phdt triin nin kinh tl.
Hai 1&, tilp tuc cdc gidi p h ^ vl cai thi^n mdi trudng kinh doanh, mdi trudng (uu tu, hd trg doanh nghiep.
Trang nhihig ndm qua, nhiiu chmh sdch hd trg cac doanh nghiep hi nhdn dugc ban hdnh. Tiiy nhien, chua thyc sy di vdo cu0c sdn^ vl thi, dl thyc sy tao mdi trudng kinh doanh bhih ddng giiia cdc thdnh phan kmh tl, tao dilu kiSn cho cdc doanh nghi€p tu nhdn phdt triin vd trd tiianh d$ng lyc ciia nin kinh tl, cdc cip, cdc ngdnh, cdc dja phuong cin ddi mdi v l nh|in thiic, ddi mdi tu duy, t ^ dieu k i ^ cho nhOng ngudi cd dii ndng lyc, cd tu duy mdi, ndng dgng, sdng tao thdnh Idp doanh nghiSp. Tnrdc mdt, cdn tdp trung vdo mdt sd ndi dung nhu tao dilu kipn cho doanh nghiSp tu nhdn tilp c|n dugc cdc ylu td ddu vdo cua sdn xuat kinh doanh (vdn, dit i^i, lao dgng, cdng ngh6, thdng tin...); cdc cdp chuih quyin dja phuong clbi chii ddng thyc hi|n cdc chiKmg trinh ddi thoai vdi doanh nghiep nhdm kjp thdi thdo gd nhiing khd khan ciia doanh nghipp; thyc hi^n cdi cdch hdnh chi'nh mdt cdch triet de, giam thQ tuc hdnh chinh, trdnh gdy phien hd cho doanh nghiep...
Ba Id, diy nhanh cdng eudc cd phan hda nhim sdm chuyen doanh nghiap nhd nude thdnh cdc cdng ty cd phin.
Mudn cho kinh t l tu nhan thyc sy trd thdnh dgng 'lyc cOa nin kmh t l thi khdng thi khdng diy nhanh vifc chuyin ddi cdc DNNN thdnh cdc CTCP. Thyc t l nhihig ndm qua, c6 phin hda DNNN qud chdm bdi nhieu lyc cdn do cd tinh trjmg Igi fch eye bO, cdc b$, ngdnh deu mudn gia DNNN nhung ldm dn khdng hi$u qud. M$t khdc, doanh nghiap tu nhan d nude ta quy md qud nhd n€n khdng c6 Igi die ve nhiiu m$t. VI die, ddi hdi f ^ i cd nhOng t$p dodn tu nhdn Idn, m^nh, c6 khd ndng c^nh tranh vdi cdc t$p dodn Idn tttn thi gidi, £ l u dd cd dugc nhd diy m^nh cdng tdc cd phin hda DNNN.
B6n Id, diy manh cdng tdc ddo tao bdi dudng ngudn nhdn lyc, ndng cao ndng lyc qudn hi cho cdc doanh n g h i ^ tu nhdn.
Tren thyc tl, trhih dO qudn trj trong cdc doanh n g h i ^ tu nhdn d nude ta cdn nhiiu ylu k6m, chua biit cdch thiirc quan tri mgt doanh n ^ € p , phin Idn trong tiidi gian qua hoat dgng la dya vdo lgi till riSng, khdng dii s&c canh tranh trin tiiuong Uudng. Vi thi nhd nude, d ^ bigt Id cdc H i ^ hOi nghl nghipp cin hd trg trong cdng tac ddo tao, bdi dudng kiln thutc v l quan tr} kinh doanh, kiln thirc v l ludt p h ^ cho cdc doanh nghiSp ndy.
Tai li^u tham khdo:
Van ki^n Dgi hgi ^i biiu loan quoc Idn thu XU, Van phong Trung ucmg D^^. Hd Npi 2016-trang 102.
Nghi quyil Ban ch^ hdnh Tnmg UKmg VkhoaXII.
Vdn ki?n Dqi hpi Ddng Idn thd XII, Van phong Thing umg Ddng, Hd Ngi 2016-lrang 228.
Bdo cdo ihuong nien doanh nghi?p Vi^l Nam 201S.
Van ki4n Dpi hoi Ddng lan ihu- XII, Vdn phong Trung uang Ddng, Hd Npi 2016-trang 227.
v m TRANG VA GIAI PHAP HOAN THIEN KIEM TOAN...
thdp tir 0-40 dilm; nii ro trung binh tir 40-70 diem;
riii ro eao tir 70-100 dilm).
Can cir vao kit qua xip loai, khi lap KHKT ndm, KTNB xdc dinh don vi duge kilm todn, tin sudt thuc hien kilm todn; khi lap KHKT chi tilt, KTNB xdc dinh dugc hoat dgng/nhdm hoat ddng trong doanh nghiep tiem an rui ro eao dl tap trung thdi gian, nhan lire thuc hien kilm todn.
Ldi ket
Vdi muc tieu din 2020, TCT Sdng Da trd thdnh Nhd thdu EPC hdng ddu lgi Viet Nam vd khu vuc Ddng Nam A; nhd sdn xudt dien hieu qud cao; nhd phdi trien do lhi dem lgi gid tri gia tdng cho cdng ddng vd lai nhugn cho doanh nghiep thi viee xdy
(Hep theo trang 38) dyng mpt hS thdng KSNB; tdng cudng qudn I^, sur dung hieu qud cdc ngudn luc cda TCT Id dilu cdp thilt. Vdi nhuTig ySu cdu do, vipc hoan thi^n td chiic KTNB sg trd thdnh mdt tat ylu khdch quan trong qud trinh hdi nhdp vd phdt triin ciia Tdng cong ty Song Dd./.
Tai lifu tham khao:
OECD (2004). Cac nguyen tac quan tr) cong ty cua OECD.
OECD (2010), Huang ddn ciia OECD ve qudn trj Cong ty trong Doanh nghi?p nhd nuac
OECD (2006). Ddnh gid tinh hinh qudn Iri cong ty cua Vi^t Nam.
Mpt s6 tdi li4u khdc da tdc gia tdng hpp lii kit qud khdo sdt KTNB, KSNB /<» Tdng cong ly Sdng Da.
^0> Tap chi nghien cuTu Tai chinh k ^ t o a n
