So 8(73)/2009 lillCHlNtiVlMO
•7
Xay dirng Quy trinh kiem soat noi bo trong Cong ty ciiirng khoan
TS. BUI LAN ANH
T
hj trudng chung khoan Viet Nam mac dii da qua 9 nam hoat dpng nhung van de kiem soat npi bp van con qua mdi me vdi cac Cong ty chirng khoan tai Vi?t Nam va thue su chua co mpt quy trinh chuan doi vdi cong tac kiem soat npi bo cho cac boat dpng trong eong ty chung khoan. De gup phan thiic day tang cudng va hoan thien cong tac kiem soat npi bp ciia cac cong ty chung khoan, bai viet se dua ra mpt so npt cu ban ve viec trien khai xay dung he thong cac quy trinh kiem soat npi bp trong cong ty chung khoan.Gidi thifu chung ve kiem soat npi bp:
He thdng kiem soat ndi bd la su tich hpp mdt Igat hgat ddng, bien phap. ke hoach, quan diem, ndi quy chinh sach va nd luc ciia mpi thanh vien trong td chiic de dam bao td chirc dd hoat ddng hieu qua, dat dupe mue tieu da dat ra mdt each hpp ly. Cd the hieu, He thdng kiem soat ndi bd la He thdng eiia tat ea nhiing gi ma mdt td chirc can lam de ngan chan, giam thieu sai sdt, khuyen khich hi?u qua boat ddng, va nham dat dupe sy tuan thii cae chuong trinh da duge thilt lap.
He thdng nay khdng do dem ket qua dya tren cac con sd tang trudng, ma chi giam sat nhan vien, chinh sach, hp thdng, phdng ban cua Cdng ty dang van hanh ra sao va, nlu van giir nguyen each lam dd, thi cd kha nang hoan thanh kl hoach khdng va lieu cd xay ra that thoat hay tdn thdt din tai san ciia Cdng ty hay khdng?
Mue dich ciia Kiem soat npi bp:
Sir dyng cac ngudn lye va quan ly hoat ddng kinh doanh mdt each cd hieu qua;
Han che rui ro do khdng tuan thu chinh sach va quy trinh kinh doanh cua Cdng ty
Ngan chan, phat hien cac sai pham trong hoat ddng kinh doanh ciia Cdng ty
Dam bao tinh minh bach, ehinh xac cac sd lieu ke toan va bao cao tai chinh cua Cdng ty;
Dam bao tai san va thdng tin khdng bj lam dyng hoae sir dung sai mue dich.
Nguyen tac chung ciia kiem soat npi bp:
Vipc thue hipn thanh cdng cac bien phap kiem soat npi bd ddi hdi mdt sd nguyen tac.
Cy thi:
Mdt mdi trudng van hoa nhan manh den sy chinh tryc, gia trj dao dire va phan cdng trach nhiem rd rang;
Quy trinh hoat ddng va quy
trinh kiem soat ndi bd duge xac dinh rd rang bang van ban va dugc phd bien trong ndi bd toan edng ty;
Cae boat ddng riii ro dupe phan tach rd rang giira nhirng nhan vien khac nhau;
Tat ca cac giao djch phai dugc thyc hien vdi sy uy quyen thich hgp;
Mpi nhan vien deu phai tuan thii he thdng kiem soat ndi bd;
Trach nhiem kiem tra va giam sat duge phan tach rd rang;
Djnh ky tien hanh eae bien phap kiem tra ddc lap;
Mpi giao djch quan trpng phai dupe ghi lai dudi dang van ban;
Djnh ky phai kiem tra va nang eag hieu qua ciia cae bien phap kiem soat ndi bd
Quy djnh phap ly vl kiem soat npi bp tai cac Cong ty chung khoan :
Tai Dieu 59 Luat Chiing khoan sd 70/2006/QHll cd quy djnh cac Cdng ty chirng
Tap chi nghien cflu tai chinh he toan 2 1
lAlCHlNHVlMO
So 8(73)/2009 khoan phai thiet lap he thdngkiem soat ngi bd, quan tri riii ro va giam sat, ngan ngii'a nhiing xung dot lgi ich trong ndi bp cdng ty va trong giao dich vdi ngudi cd lien quan.
Viec xay dyng cac Quy trinh kiem soat ndi bd trong Cdng ty chirng khoan ciing duge quy dinh ro ban tai Dieu 21 Quy che td chirc va boat ddng ciia Cdng ty chirng khoan ban hanh theo Quylt dinh sd 27/QD- BTC ngay 24/4/2007 ciia Bd Tai Chinh.
Tuy da dugc quy dinh cu the theo cac van ban quy dinh ve Luat va quy che ndi tren nhung hau nhu cac cdng ty chirng khoan ke ca cac Cdng ty da boat ddng dugc nhieu nam va cac Cdng ty mdi thanh lap va hoat dpng deu chua chil trgng den cdng tac xay dung he thdng cae quy trinh kiem soat npi bp trong cdng ty dan den cac xung dot lgi ich va riii ro phat sinh trong cac giao dich vdi khach hang va rui ro eho chinh cac edng ty chirng khoan.
Cu the trong thdi gian qua mdt loat eae Cdng ty chirng khoan da lien tiep mat kha nang thanh toan, anh hudng den quy trinh thanh toan bii trir chung ciia thi trudng nhu trgng ngay 11/6/2009, Trung tam Luu ky chirng khoan ra cdng van canh cao lan 3, lan 4 ddi vdi mdt edng ty chirng khoan vi khdng dii tien thanh
toiin chirng khoan. Trudc dd, ngay 8 va 9/6/2009, Trung tam Luu ky ciing ra edng van canh cao lan 1 va 2 vi da thieu hut tien tren tai khoan mdi gidi thanh toan cho cac giao dich chirng khoan ngay 2 va 3/6/2009. Tuy nhien, ngay 9 va 10/6/2009, cdng ty nay lai tiep tyc de xay ra thieu hyt khoan tien thanh toan tren tai khoan mdi gidi trong nudc ddi vdi cae giao dich ngay 4 va 5/6/2009 tai Trung tam GDCK Ha Ndi. Trong trudng hgp nay, tdng sd tien khdng ed kha nang thanh toan trong 4 ldn len din tren 29,4 ty ddng. Con nhieu vi du khac dugc the hien bang eae Quyet dinh ciia UBCKNN xir phat vi pham hanh ehinh ddi vdi cac cdng ty chirng khoan nhu:
Quylt dinh sd 449/QD- UBCKNN ngay 29/7/2009 eiia Chu tjeh UBCKNN xir phat cdng ty chiing khoan va Quylt djnh so 385/QD- UBCKNN ngay 2/6/2008 xir phat cdng ty chirng khoan do cho khach hang ban chirng khoan khi khdng sd hii:u;
Quylt djnh sd 384/QD- UBCKNN ngay 12/6/2008 xir phat edng ty chung khoan do khdng thiet lap he thdng kiem soat ndi bg dan den tinh trang nhan vien cdng ly chen lenh ciia khach hang,...
Cac quy trinh kiem soat npi bp trong cong ty chirng
khoan gom:
Trgng cdng ty chiing khgan, khi thilt lap he thdng kiem soat ndi bd edn phai xay dyng chi tilt tirng quy trinh kiem soat ndi bd ciia tung mat nghiep vu va cac hoat dgng hd trg khac. He thdng cac quy trinh kiem soat ndi bp bao gdm: Quy trinh kiem soat cho nghiep vy mdi gidi chirng khoan,nghiep vu Luu ky va thanh toan bii trir chiing khoan, nghiep vu Tu doanh chiing khoan, nghiep vy Ty van chirng khoan, nghiep vu Bao lanh phat hanh chirng khoan, boat ddng tai chinh ke toan va cac boat ddng khae nhu IT, Nhan sy,... Ddi vdi mdi quy trinh can xay dyng theo cac de mue sau:
- Quy trinh nghiep vu: cac budc thyc hien chi tiet
- Til quy trinh nghiep vu, tien hanh dinh dang cac riii ro qua cac khau thyc hien
- Dua ra co che kiem soat de giam thieu cac riii ro.
De quy dpc gia thuan tien trong viec theo ddi va ddi chieu vdi cac budc xay dung quy trinh, trong pham vi cua bai viet chi xin gidi thieu mdt quy trinh mau ciia nghiep vu mdi gidi chirng khoan:
Quy trinh kiem soat npi bp doi vdi nghiep vu moi gidi tai cong ty chung khoan:
Mdi gidi chirng khoan cd the coi la mpt nghiep vu quan Sff dd Quy trinh hoat dpng moi gi&i chirng khodn:
Md TK cho Khach hang va Quan ly TK
Nhan va dat lenh cho khach hang vao TTGDCK
Nhan ket qua tir TTGDCK
Thdng bao ket qua cho khachhang
2 2 Tap chi nghien cflu tai chinh he toan
So 8(73)/2009 TilfflfNHVlMO trpng hay ehu yeu nhat eiia
Cdng ty chirng khoan Viet nam hien nay, nd lien quan tryc tiep den tai san, Igi ich eiia cac nha dau tu tren thi trudng. Mdt edng ty chirng khoan cd the tao nen thuong hieu tu chinh boat ddng mdi gidi, ngudi ta nhin vao thj phan giao djch, sd lupng nha dau tu, chat lupng phuc vu, cae san pham djeh vy va uy tin ddi vdi khach hang cua mdt cdng ty chung khoan cd the danh gia ngay dugc ten tudi hay vj tri ciia Cdng ty chirng khoan dd.
Cdng tac kiem soat ndi bd dupe bat dau tir viec dua ra eae Quy trinh tac nghi?p cu the ciia boat ddng mdi gidi, tren CO sd dd dua ra cac nhan djnh, danh gia cac rui ro va sau ciing do la cdng tae kiem tra, kiem soat de han che eae riii ro ed the xay ra. .«.
Dinh dqng cdc rui ro ciia tirng khau:
Riii ro tir khau md tai khoan cua khach hang:
Rui ro cd the xay ra do khdng kiem tra ky cac thdng tin ve khach hang nen de dan den cac thdng sd ve khach hang la khdng chinh xac, khach hang cd the mao danh ngudi khac den md tai khoan de true lpi ea nhan.
Riii ro tir viee khdng cd cae thdng ke danh gia, phan tich ve tirng ddi tupng khach hang do dd cdng tac tu vdn ddu tu d bp phan mdi gioi se khdng thue sy hieu qu^, cd thi gay tdn that cho khach hang va anh hudng den uy tin ciia Cdng ty.
Riii ro tir khau thyc hien lenh cho khach hang:
Rui ro cd the phat sinh nhu dat lenh nham eua khach hang, gay thiet hai cho khach hang va cho Cdng ty;
Nhan vien bd phan mdi gioi lam dung tai khoan ciia khach hang de kinh doanh chirng khoan;
Nhan vien mdi gidi lgi dung quyen ban va nhiem vy eua minh de tranh dat lenh ciia minh trudc khach hang;
Viec kiem soat lenh ciia khach hang khdng chat che, dan den khach hang thieu kha nang thanh loan va ban chirng khoan qua sd du ( ban khdng)
Cac rui ro khac do khdng phan djnh rd trach nhiem, quyen han, chirc nang nhiem vy cy the, eae quy djnh ve nghe nghiep va cac hanh vi bi cam trong edng ty ndi chung va trong bd phan mdi gidi ndi rieng; va thieu sy kiem soat, kiem tra cheo giiia cac bd phan lien quan trong cdng ty.
Kiem sodt cdc riii ro phdt sinh:
Can cii vao cae khau cdng viec cy the va cae riii ro ed the phat sinh, cdng ty cd the dua ra cac quy dinh nhu :
. Phan cap phan quyen cy the giiia Ban lanh dao
. Bang phan cdng edng viec, phan quyen cho tirng vi tri nhan vien,
. Dua ra bd quy dinh dao diic nghe nghiep,
. Cac quy dinh ve chirng tir bat budc va cac bao eao djnh ky,
. Sy ddi chieu, kiem tra cheo thudng xuyen vdi cac Bd phan lien quan nhu Ke toan va Luu ky...
. Dinh ky Kiem tra, kilm soat va ra soat cac quy dinh de kip thdi dieu chinh phu hgp vdi cac quy dinh hien hanh.
Dua ra dugc Quy trinh kilm soat ngi bg ddi vdi hoat ddng nay. Ban lanh dao Cdng ty chirng khoan se nhin ra dugc nhirng khiem khuyet trong viec td chirc boat ddng nghiep vu nay de ty sira ddi, hoan thien nham giam thieu rui ro gdp phan dat cac mue tieu phat trien cua doanh nghiep.
Cd the ndi kiem soat ndi bd ddi vdi cdng ty chirng khoan cd vai trd het siic quan trgng, dac biet trong bdi canh thj trudng chirng khoan cdn non tre d nudc ta, ciing vdi sy phat trien nhanh chdng ve quy md thi trudng la sy gia tang sd lugng ldn cac edng ty chirng khoan vdi cac djch vu eung cap da dang, dat ra yeu cau can thiet phai cd cac bien phap quan ly riii ro, dam bao cho cac edng ty chirng khoan canh tranh va phat trien lanh manh, gdp phan thiic day su phat trien ben vu:ng ciia thi trudng chirng khoan, thi mdt trong nhirng cdng viec het sire quan trgng la can thiet phai xay dyng cac quy trinh kiem soat ndi bd ciia eiia cac cdng ty chirng khoan. Trong khudn khd bai viet vdi thdi lugng cd ban, tac gia mong mudn dua ra phae thao ban dau ve quy trinh kiem soat ndi bd, gdp phan tirng bude hgan thien edng tac kiem soat ndi bd tai eae edng ty chirng khoan, mdt djnh che tai ehinh trung gian khdng the thilu boat ddng tren thi trudng chirng khoan./.
