Nghien cihi trao dof
T
rong doanh nghiep(DN) he thdng kilm sodt ndi bd (KSNB) gdm 3 ytfu td co ban:
Mdi trudng kilm sodt (MTKS);
he thdng ktf todn vd nguyin tdc;
thii tuc vd quy u-inh KSNB.
MTKS Id nin tang tao Idp nen CO sd cho su tdn tai cua KSNB vd phan dtih sdc thdi dac thii ciia mdt DN. MTKS bao gdm toan bd nhdn td ben trong DN vd ben ngodi DN cd u'nh mdi t r u ^ g tdc ddng dtfn viee thitft ktf, hoat ddng vd xir If dii lieu cua cdc loai hlnh KSNB. Cdc nlidn td thudc MTKS lien quan tdi nhdn thiic, thdi dd vd hanh ddng
kha ndng nhdn thiic vd gidm sat rui ro trong kinh doanh, nhdn thiic vd thai dd ddi vdi viec Idp bao cdo tdi chi'nh (BCTQ hay dp dung cac phuong phdp ktf todn, sir dung cac kinh thdng tin chfnh thiic hay khdng chfnh thiic.
- Ca cdu bg mdy td chac kinh doanh vd qudn ly kinh doanh DN:
DN dugc xdy dung hgp If se gdp phdn tao ra MTKS tdt. Co cdu l6 ch6c hgp If dam bao mdt he thdng xuytfn sudt til tren xudng dudi trong viec ban hanh cac quytft dinh, triln khai cac quytft dinh dd eiing nhu kilm Ua, gidm sal viec thuc hien cdc quytft dinh dd trong
nhu chii the Uirc titfp thuc hien mgi thu tuc kiem sodt trong boat ddng eua DN. Cdc nhd quan If cdn cd nhiing chmh sach cii the', rd rang vl viee tuyln dung, hudh luyen, b6 nhiem, danh gia, sa thai, de bat vd khen thudng nhdn vien.
- Cdng ldc ke'hoach: He thdng ktf hoach vd du toan, bao gdm cdc ktf hoach san xudt, tieu thu. thu chi, sira chira tdi san cd dinh...
Ntfu viec Idp vd thuc hitfn ktf hoach dugc titfn hdnh khoa hgc vd nghiem tiic thi he thdng ktf hoach vd du todn dd se trd thdnh cdng cu kilm sodt rdt hiru hitfu.
- Ban kiim sodi: Su tham gia
Cac yeii to' cau thanh he thong kiem soat noi bo trong doanh nghiep
cua ngudi qudn If trong DN.
MTKS phan dnh sdc thdi chung ciia DN, chi phdi f thiic kiem sodt cua mgi thdnh vien trong DN.
Trong MTKS gdm;
- Ddc th& vi qudn ly: CAc dac thii vl quan If dl cdp tdi cdc quan dilm khdc nhau trong dilu hdnh hoat ddng DN cua cdc nbd quan If.
Cdc quan dilm ndy anh hudng true titfp dtfn cdc chfnh sdch, chtf dd, cdc quy dinh vd cdch thiic td chiic kilm tra kil'm sodt trong DN. Tritft If quan If thi hien qua quan dilm vd nhdn thiic cua ngudi quan If, phong cdch dilu hdnh lai thtf hifin qua cd tfnh, tu cdch vd ed thdi dd cua hg khi dilu hanh don vi. Tritft If va phong cdch hoat ddng ciia cdc nbd quan If cao cdp cd anh hudng rdt Idn dtfn MTKS cua t6 chiic, bao g6m nhOng v& dl nhu
S PfiSJS Ngd Hij Thu Hdng*
toan bd DN. Mdt eo edu td chiic hgp If con gdp phdn ngdn ngiia cd hitfu qua eae hdnh vi gian lan vd sai sdt trong boat ddng tdi ehi'nh ktf todn eiia DN.
D l thitft Idp CO cdu t6 chtic thich hgp vd cd hieu qua, cac nhd quan If phai tudn thii cac nguytfn tde:
Thii nhdt. thitft Idp dugc su dilu hanh va su kilm sodt tren todn bd boat ddng ciia DN, khdng chdng chtfo.
Thti hai, Thirc hien phdn chia ranh mach ba chitc ndng: xit If nghiep vu, ghi chip s6 vd bao quan tdi san.
Th'Ci ba, dam bao su ddc lap tuong ddi giua cac bd pbdn.
- Chinh sdch nhdn su: Su phdt triln cua mgi DN ludn gdn vdi ddi ngu nhdn vien vd hg ludn la nhdn td quan trgng trong MTKS ciing
cua Ban kilm sodt se 1dm cho MTKS dugc tdt ban do su kilm sodt cua nd dtfn cac hoat ddng cua ngudi quan If. Ban kilm sodt thudng cd nhiem vu va quyin han sau: Giam sdt su chap hdnh jAdp ludt ciia DN; Kilm tra vd gidm sdt cdng vitfc ciia kiem todn vien ndi bd; giam sdt titfn trinh lap BCTC;
Dung hda nhiing bdt ddng (ntfu cd) giiia ban giam ddc vdi cde kilm todn vien bin ngodi.
- Moi irudng ben ngodi: Nhdn td ndy my khdng thudc su kilm sodt eua cac nhd quan If nhung cd anh hudng rdt Idn dtfn thdi dd, phong each dilu hdnh cua cdc nbd quan If cOng nhu su thitft ktf vd vdn hdnh cac quy chtf va thii tuc KSNB. Thudc nhdm cdc nhdn td ndy bao gdm: Su kilm soat cua cdc
* Hoc viln Tdi chfnh
.^^1 c^u JW todn ¥ Jdmti todn io t^tdna 8/20J3
Nghien cufu trao ddi
CO quan chiic nang Nha nudc, anh hudig cua cdc chu ng. mdi trudng phdp If. dudng ldi phat Uie'n cua ddt nudc.
Nhu vdy, MTKS bao gdm cdc nhdn td cd anh hudng dtfn qud trinh thitft ktf. vdn hdnh vd xu If dfl litfu ciia he thdng KSNB DN trong dd nhdn td chu ytfu vd quan ugng Id nhdn thiic vl hoat ddng kilm tra, kilm sodt vd dilu hdnh hoat ddng ciia cdc nhd quan If DN. Mdt MTKS tdt se Id nin tang quan trgng cho su hoat ddng hieu qua ciia he thdng KSNB.
He thdng ki todn: Su kilm sodt chi cd thi thuc hien ntfu cdc thdng tin trung thuc vd ddng tin cdy, ddng thdi qud trinh truyin thdng dugc thuc hitfn chinh xdc vd kip thdi. He thdng thdng tin trong DN bao gdm nhilu phdn he. trong dd be thdng thdng tin ktf todn Id mdt bd phdn quan trgng. Thdng tin ktf todn Id nhiing thdng tin cd dugc do he thdng ktf todn xii If vd cung cdp. Thdng tin ktf todn rdt cdn thitft cho nhd qudn tri DN cho vitfc ra quytft dinh vd dl ra cdc chitfn lugc.
Ntfu ktf todn cung cdp thdng tin khdng chfnh xdc thi vitfc ra quytft dinh ciia cdc nhd quan If ciing cd thtf bi lech hudng. He thdng ktf todn if mdt DN bao gdm htf thdng chiing til ktf todn. htf thdng tdi khoan ktf todn, he thdng s6 ktf todn, he thdng bdo cdo ktf toan. He thdng chiing tCt Id khdu khdi ddu cua ktf todn. Vi vay. qud trinh Idp vd ludn chuyin chting tOr cd vai trd rdt quan trgng trong cdng tde KSNB eiia DN. Sd lieu ciia ktf todn ddng tin cdy ntfu ytfu td ddu tien Id chting tfl ktf todn phan anh trung thuc, diing vd du mgi nghiep vu kinh ttf tdi chmh da phdt sinh vd thuc sir hodn thdnh. Theo quy dinh ciia Ludt Ktf todn Vitft Nam cbiiig tfl ktf todn {^ai dam bao ddy du ndi dung vd ytfu id theo Dilu 17 ciia Ludt Ktf todn. Qud trinh Idp vd
ludn chuyen chiing ifl ktf todn thi hien cdc budc kilm soat ciia ngudi cd thdm quyin vd su kilm sodt Idn nhau trong qud trinh thuc hitfn nghiep vu. Cac chiing tfl duge danh sd, duge Imi lai mdt Uen theo quy dinh ciia Ludt Ktf todn.
He thdng tai khoan ktf todn dugc sit dung dl ghi chip mdt each thudng xuyen litfn tuc, c6 htf thdng sd hien 06 vd su bitfn ddng ciia cdc ddi tugng ktf todn cu thi d DN. Dl md cdc tdi khoan ktf todn phii hgp vdi DN minh cdc nhd lanh dao cdn xdc dinh diing d^i tugng ktf todn cu thi d DN minh. Ten ggi vd ndi dung eiia tdi khoan phai diing vd phii hgp vdi ndi dung kinh ttf md nd phan dnh. Tiiy thudc vdo miic dd quan If cu thi md mdi tdi khodn ktf todn cd thi dugc md thdnh cde cdp. Mdt khdc. hitfn nay khi edng nghe thdng tin da vd dang trong qud trinh phdt triln thi viec md tdi khoan ktf todn phii hgp vdi qud trinh ung dung cdng nghe thdng tin la mdt tdt ytfu khdch quan vd ciing phai phii hgp vdi drinh dd cdn bd nhdn vitfn mdi DN dl phuc vu cho viec KSNB dat dugc muc tilu bilu qua hoat ddng vd muc tieu thdng tin tin cay.
Mdi mdt DN chi cd thi dp dung mdt he thdng s6 ktf todn tiiy theo dac dilm boat ddng SXKD cua minh. Theo Luat Ktf toan cd 5 hinh thiic ktf todn: Hinh thfc Nhat kf chung, Chiing tfl ghi s6, Nhdt Kf S6 cdi, Nhat Kf Chiing Til. Ktf todn mdy. Mdi mdt hinh thiic dtfu cd mdu s6 ktf todn ritfng. Cdc DN ed thi lira ebon mdt hinh thtic nao dd sao cho phfl hgp vdi DN.
He thdng BCTC phan dnh mdt each tdng quat vd todn dien tinh hinh tai san, cdng ng. ngudn vdn, tinh hinh ktft qua boat ddng SXKD, tinh hlnh luu chuyin tiln cua mdt DN trong mdt kf nhdt dinh. Do vay, nd cd vai trd quan ugng trong vitfc cung c^p thdng tin cho cdc
nha quan If. Hien nay d Viet Nam ed QD 15/2006/QD- ETC ngdy 20/3/2006 ddi vdi cdc DN ndi chung \ ^ QD 48/2006/CS>- BTC ngdy 14/09/2006 ddi vdi cde DN nho vd vfla. Tdy theo ddc dilm, quy md cua DN md cdc nha quan If ed thi lua chgn mdt trong hai quytft dinh trtfn dp dung cho DN minh. Ngodi ra. tiiy theo miie dd quan If ciia tilng DN md cdc nhd quan If ed thi lua chgn ktf todn tdi chfnh vd ktf todn quan tri. Ktf todn quan tri rdt thitft thuc cho nhu cdu quan tri DN.
Cdc nguyin tdc vA tku tac Idem sodt
Nguyen tdc kiim sodt: Di cd thi kilm sodt todn bd DN. nhd quan If cdn i^di dp dung nhOng nguytfn tdc cdn bdn nhdt trong thitft ktf cdc thu tuc kilm sodt trong dd. Cdc nguytfn tdc dd Id phdn cdng phdn nhitfm. bdt kitfm nhitfm, uy quyin vd phe c h u ^ .
- Nguytfn tdc phdn cdng phdn nhitfm: Theo nguytfn tdc ndy, trdch nhiem vd cdng vitfc cdn dugc phdn dinh rd rdng, dam bao khdng mdt cd nhdn hay bd phdn ndo dugc thuc hitfn mgi mdt ciia mdt n ^ e p vu til khdu ddu dtfn khdu cu6i.
Vitfc phdn cdng, phdn nhiem ro idng tao su chuytfn mdn hda trong cdng vitfc, han chtf, gian Idn, sai sdt vd khi ntfu cd sai sdt, gian Idn dtf dugc phdt hien.
- Nguyen tdc bdt kitfm nhiem:
Dam bao su tdch bitft vl trdch nhiem ddi vdi mdt sd cdng viec, nhdm ngdn ngila cdc sai pham nhdt Id cdc sai pham c6 •$ vk hdnh vi lam dung quyin ban. Cu thi, nguytfn tac ndy quy dinh su cdch ly thfch h ^ vl trdch nhitfm trong cdc nghitfp vu cd lien quan. Ba su cdch ly quan trgng nhdt Id:
+ Cdch Iy quyin phft chuin nghitfp vu vdi viec thuc hitfn nghitfp vu kinh ttf dl trdnh su lam dung quyin ban sfr dung ngudn luc
I /M/t c^UJd'todn 8-' CHiem todn io tttdn^ 8/20/3
Nglil£n CHU trao ii\
mdt cdch tfly tien.
+ Cdch ly viec bdo quan tdi sdn vdi ktf todn: mdt ngudi thuc hitfn ca hai chiic ndng ndy se cd nhilu nii ro c h ^ g han Id ngudi bdn tdi san kiem ktf todn dl thu lgi cd nhdn rdi dilu chinh s6 ktf todn.
+ Cdch ly chiic nang thue hitfn nhitfm vu vd kilm sodt nghitfp vu.
Dl ddm bdo thuc hien tdt dugc nguyen tdc ndy, tai Dilu 9 Dilu le td ehiic kilm todn Nhd nudc quy dinh:" Cdn bd ktf todn 6 cdc don vi qudc doanh, cdng ^ hgp danh vd cdc don vi cd sii dung kinh phf ciia Nhd nudc hodc dodn thi khdng dugc kitfm nhitfm Idm thii kho, thu quf, titfp litfu vd cde edng tdc vdt chdt khde. Lanh dao don vi, kl ca lanh dao cdng tdc tdi chfiih, ktf todn ciia don vi ntfu trtfn khdng dugc bd trf nhflng ngudi thdn trong gia dinh 1dm cdng tdc tdi chinh ktf todn, thii kho, thd quy tai don vi minh".
- Nguytfn tdc fiy quyin vd phi chdb: Nhd qudn If DN khdng thi vd cOng khdng ntfn quytft dinh giai quytft mgi cdng viec md phai thuc hitfn SV iiy quyin cho cdc cdp dudi dl trdnh hitfn tugng cdc quytft dinh khdng dugc dua ra kip thcln. Theo su liy quyin ciia cdc nhd quan If, c ^ dudi dugc giao quytft dinh vd giii quytft cdng vitfc trong mdt (rfiam vi nhdt dinh. Qai trinh iiy quyin dugc titfp tuc md rdng xudng cdc cdp thSTp hon tao ntfn mdt htf thdng phdn chia trdch nhiem vd quyin han md vdn khdng Idm mdt tfnh tdp tnmg ciia DN.
Bin canh dd, d i tudn thu tdt cdc qud trinh kilm sodt, mgl nghitfp vu kinh ttf phdi dugc phtf chuin dting d ^ , Su phtf c h u ^ i^di dugc thue hitfn qua hai loai: ^ t chu& chung vd [ditf chuin cu thi. Bitf chuin diung dugc thuc hitfn thdng qua vitfc xdy dirng cdc chfnh sdch chung vl nhflng mdt hoat ddng eu thi cho cdn bd cdp dudi nidn thii.' Su phtf chuin cu thi dugc thuc hitfn theo diing nghitfp vu kinh ttf ritfng.
Tha tuc kiim sodt: La cdc quy chtf vd thu tuc do Ban lanh dao DN thitft Idp vd chi dao thuc hitfn trong DN nhdm dat duge muc titfu quan If eu thi. Cd hai loai kilm sodt cu thi Id kilm sodt true titfp vd kilm sodt tdng quat.
- Kilm soat true titfp: Ld cae thii tuc, cdc quy chtf kilm sodt dugc xdy dung trtfn co sd ddnh gid cdc ytfu td din litfu ciia cdc bd phdn cdu thdnh trong cae BeiC.
Kilm sodt true titfp bao gdm ba loai hinh co ban: Idim sodt quan If, kilm sodt xii If, kilm soat bao vtf tdi san.
- Kilm sodt t6ng qudt: Ld su kilm sodt t6ng thi ddi vdi nhilu htf thdng, nhilu cdng viec khde nhau. Trong mdi trudng mdy tfnh hda, kilm sodt t6ng qudt thude vl chfic ndng kilm sodt ciia phong dien todn.
Cdc thii tuc kilm sodt dugc thitft ktf tiiy thudc vdo nit ddc trung eiia co cdu t6 chiic, loai hinh boat ddng kinh doanh. Do dd, cdc budc kilm sodt vd thii tuc kilm sodt dugc thitft ktf rdt khac nhau b nghitfp vu khdc nhau, nhiing dem vi khdc nhau. Tuy nhiin, tdt ca cdc loai kilm sodt duge xdy dung tren ede nguyen tde co ban.
Thii tuc kilm sodt trong DN chii ytfu bao gdm:
- Vitfc Idp, kilm tra, so sanh vd phtf duytft cac sd lieu, tai lieu liln quan dtfn DN.
- Viec kilm tra tmh chi'nh xae ciia sd lieu tmh toan, vitfc kilm tra chuong trinh flng dung va mdi trudng tin hgc;
- Vitfc kilm tra sd litfu gifla s6 ktf todn tdng hgp va s6 ktf todn chi titft;
Viec kilm tra va phe duytft ede ehflng tfl ktf todn, tdi litfu ktf todn;
- Viec ddi chitfu sd lieu ndi bd vdi btfn ngoai;
- Viec so sanh, ddi chitfu ktft qua kilm ktf thuc ttf so vdi sd lieu
tren s6 ktf todn;
- Viec gidi han, viec titfp cdn true titfp vdi cdc tdi san vd tai litfu ktf toan;
- Viec phdn tich, so sdnh gjfla sd lieu thuc ttf vdi du todn, ktf hoach.
Quy trinh KSNB Id trinh tu cdc budc ma bd phdn KSNB thue hitfn dl hodn thdnh vitfc kilm sodt ddi tugng eu thi ndo dd. Thdng tbufsig, dl kilm sodt mdt ddi tugng hay mdt quy trinh, quy trinh kilm sodt bao gdm:
- Tim hiiu vl chiie ndng, muc tieu cua ddi tugng
- Ddnh gid rui ro eiia d^i tugng - Xdy dung co chtf kilm sodt dp dung;
- Thuc hitfn cdc thu tuc kilm sodt tuong ling;
- Dua ra ktft ludn cu thi vd cde biln phap khdc pbuc, phdng ngila.
Tdm lgi: Di ndng cao chdt lugng hoat ddng ciia htf thdng KSNB ndi chung thi cde DN phai thuc hitfn diing nhflng ytfu cdu vd chflc ndng cua minh nhdm cung cdp thdng tin mdt cdch trung thuc, khdch quan va cdng khai, chdp hdnh tdt nhflng chfnh sdch, chtf dd vl quan If kinh ttf, tai chfnh ndi chimg, cdc chtf dd, thi Itf quy dinh vl ktf todn ndi rieng edn phai thudng xuytfn titfn hdnh kilm tra ktf todn trong ndi bd DN.D
Tdi lieu tham khdo 1. Vuang Dinh Hui (2000). Gido trinh kiem lodn, NXB Tdi chinh. Hd Ndi.
2. Nguyen Quang Quynh, Ngd Tri Tui. Td Vdn Nhdt ( 2008). Ly thuyit Kiim todn. NXB Tdi chinh.
3. Bd Tdi chinh (2001) QD 143I20011QD- BTC ngdy 2111212001 ban hdnh CMKT 4000 " Ddnh gid rui ro vdKSNB".
4. Bd Tdi chinh. QD 15I2006IQD- BTC; QD 48/2006/QD-BTC.
5. Ludt Kitodn Viit Nam 2003.
^a^ cAd Jletodn ¥ CHt^ todn id't/tdn^ 8/20/3
