Nâng cao chất lượng kiểm soát nội bộ tại cục phát hành và kho quỹ thuộc ngân hàng nhà nước việt nam

Toi xin chan thanh cam on den Ban lanh dao, Phong Kiem soat noi bo Cue Phat hanh va Kho quy thuoc Ngan hang Nha nude Viet Nam cung toan the can bo, cong nhan vien da tao dieu thuan lai c

NGAN HANG NHA NU O ' C VIET NAM

Chuyen nganh: KINH TE DOI NGOAI

LUAN • •VAN THAC SY KINH TE

Ngu’ di hu’ O ’ng dan khoa hoc: PGS.TS. NGUYEN THUONG LANG

T hs - " 49 bO

Ha NO-2013

Toi xin cam doan luan van thac sy “ Nang cao chat twang kiem soat noi bo

tai Cue Phat hanh va Kho quy thuoc Ngan hang Nha nw^c Viet num" hoan toan duoc hinh thanh va phat triln tu su nghien cuu cua chinh ca nhan tac gia, dudi su hudng din khoa hoc cua PGS.TS Nguyen Thuong Lang Cac so lieu va ket qua co duoc trong luan van nay la hoan toan trung thuc va co nguon goc ro rang

Neu sai toi xin chiu hoan toan trach nhiem

Tac gia luan van

Pham Thi Thu Hang

D6 co the hoan thanh de tai luan van thac sy nay, ben canh sir no luc co gang cua ban than con co sir hudng dan nhiet tinh cua quy Thay co cung nhir su dong vien ung ho cua gia dinh va ban be trong suot thoi gian hQC tap nghien cuu va thuc hien luan van thac sy.

Truoc het toi xin chan thanh cam on den Ban giam hieu, Vien dao tao Sau dai hoc, cac thay co Khoa Thuong Mai va Kinh te quoc te truong Dai Hoc Kinh Te Qudc Dan da tan tinh giang day va giup do toi trong suot qua trinh hoc tap tai truong

Toi xin bay to long biet on sau sac den PGS.TS Nguyen Thuong Lang - Giang vien Khoa Thuong Mai va Kinh te quoc te, ngubi da tan tinh chi bao va huong dan toi trong then gian thuc hien luan van

Toi xin chan thanh cam on den Ban lanh dao, Phong Kiem soat noi bo Cue Phat hanh va Kho quy thuoc Ngan hang Nha nude Viet Nam cung toan the can bo, cong nhan vien da tao dieu thuan lai cho toi trong qua trinh thu thap thong tin de thuc hien luan van

Toi xin chan thanh cam on

Tac gia luan van

Pham Thi Thu Hang

LC H CAM DOAN

LOI CAM ON

DANH MUC TE VIET TAT TBENG VIET

DANH MUC TE VIET TAT TIENG ANH

DANH MUC BANG

DANH MUC HINH

LdI MO DA U - • 1

CHUONG 1: LY LUAN CO BAN VE CHAT LUQNG KIEM SOAT NQI BQ CUA NGAN HANG NHA NUOC VA KINH NGH I EM 4

1.1 Nhfrng van de co * ban ve kiem soat noi bo cua NH NN 4

1.1.1 Khai niem va nhiem vu 4

1.1.2 Cac yeu to cau thanh cua he thong kiem soat noi bo 5

1.1.3 Cac nguyen tac van hanh cua he thong kiem soat noi bo 15

1.1.4 Cac yeu to co ban cua he thong kiem soat noi bo va han che 17

1.2 Noi dung va cac chi tieu phan anh chat lut m g kiem soat noi bo cua NHNN doi vol he thong kho quy 18

1.2.1 Su can thiet phai nang cao chat luong kiem soat noi bo 18

1.2.2 Noi dung chat luong kiem soat noi bo 20

1.2.3 Cac chi tieu phan anh chat luong kiem soat noi bo 25

1.2.4 Cac nhan to anh huong viec nang cao chat luong 27

1.3 Ki nh nghie m cua mo t to NHT W cac ninUc ve nang cao chat: uiu ng kie m soat n o • i bo • 28

1.3.1 Kinh nghiem cua mot so NHTW cac nude 28

1.3.2 Bai hoc cho NHNN Viet Nam 36

CHUONG 2: THEC TRANG CHAT LUQNG KIEM SOAT NQIBQ TAI CUC PHAT HANH VA KHO QUY GIAI DOAN 2007 -20 12 388 2.1 Qua tri nh h i nh thanh va cac h inEi thu'e kiem so s i t no i bo ta i Cue P i ih ^ t hanh va Kho quy 38

2.1.1 Quatrinn hinnthannva ppat triencua aethhnn kiem soat noibb 38

Kho quy 54

2.2.1 Cai tien quy trinh kiem soat npi bp 55

2.2.2 Nang cao chat luomg dpi ngii kiem soat vien 57

2.2.3 Hoan thien he thong chuan muc kiem toan, kiem soat noi bp 59

2.3. Danh gia tinh hinh nang cao chat liryng kiem soat noi bo tai Cyc Phat hanh va Kho quy thuoc Ngan hang nha niroc Viyt Nam 60

2.3.1 Nhicng ket qua 60

2.3.2 Han che 63

2.3.3 Nguyen nhan cua nhicng han che 65

CHUONG 3: DINH FH ONG VA GIAI PHAP NANG CAO CHAT LU’QNG KIEM SOAT NQI BQ TAI CIJC PHAT HANH VA KHO QUY THUQC NGAN HANG NHA NU0C VIET NAM DEN NAM 2020 68

3.1 Djnh hirong nang cao chat liryng kiem soat noi bo 68

3.1 l.Dinh huomg cai tien quy trinh kiem soat noi bo 68

3.1.2 Dinh hucmg nang cao chat lucmg dpi ngu kiem soat vien 68

3.1.3 Dinh hucmg hoan thien chuan muc kiem toan, kiem soat noi bo 69

3.2 Giai phap nang cao chat luyng kiem soat noi bo 69

3.2.1 Nhom giai phap ve cai tien quy trinh kiem soat noi bo 69

3.2.2 Nhom giai phap ve nang cao chat luomg dpi ngu kiem soat vien 75

3.2.3 Nhom giai phap hoan thien chuan muc kiem soat 79

3.2.4 Mot sd giai phap khac 82

3. 3 Mot so kien nghi 84

3.3.1 Kien nghi vcri Chinh phu 84

3.3.2 Kien nghi vdi Ngan hang Nha nucrc Viet Nam 85

3.3.3 Kien nghi vcri cac co quan lien quan 87

KET LU AN 89

DANH MUC • •TAI LIEU THAM KHAO 91

STT Ten viet tat Tieng Viet

STT Ten viet tat Ten Tieng Anh Tieng Vi$t

3 ILA Institute of Internal Auditor Hoc vien kidm toan nQi bo

Bang 1.1 Danh gia rui ro theo tieu chi cua NHTW Ba Lan 32Bang 2.1 Tong phtrong tien thanh toan, tien gui va toe do tang truong (Thang 10 nam 2012) 48Bang 2.2:Muc do gia tang tong phuong tien thanh toan va tien mat trong luu thong giai doan 2000 - 2010 51Bang 2.3: Co ciu cac loai tien du tieu chuan luu thong trong luu thong trong cac nam 2009, 2010 va 2011 53Bang 2.4: Muc do danh gia vS quy trinh kiim soat noi bo 55

f f

Bang 2.5 Muc do quan trong cua cac yeu to toi hieu qua cong viec cua kiem soat 58vien

Hinh 1.1: Sa do cac yiu ti ciu thanh he thing KSNB 6Hinh 1.2: Di thi bien diin mii quan he giura tarn quan tr<?ng cua rui ro vai tin that udc tinh va kha nSng xay ra 9Hinh 1.3: Di thi biiu diin trach nhiem cua timg bo phan trong he thong kiim soat 12Hinh 2.1 Quy trinh phat hanh tien cua NHNN 45Hinh 2.2 Sa do luu thong tien mat trong nen kinh te 47Hinh 2.3 Muc do gia tang ting phuang tien thanh toan va tiin mat luu thong giai doan 2000 - 2010 51Hinh 2.4 Co ciu menh gia cac loai tiin trong luu thong tir nam 2009 den nam 2011 54Hinh 2.5: Bieu do danh gia ve quy trinh kiem soat noi bo 55Hinh 2.6: Muc do quan trong cua cac yiu to tdi hieu qua cong viec kiem soat noi bo 58

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Chuyen nganh: KINH TE D6l NGOAI

Ngiroi huong dan khoa hQc: PGS.TS NGUYEN THUtJNG LANG

Ha Noi 2013

Tinh cap thiet cua de tai

ChAt lugng kiem soat noi bo la yeu to quyet dinh thanh cong cua bat ky to

chat lugng ki£m soat

Nhan thuc tarn quan trong cua van de theo dung chuc nang cac dom vi thuocNgan hang nha nuoc dac biet la Cue phat hanh va Kho quy tien hanh du doan, do

that Chat lugng kiem soat noi bo cua ngan hang nha nuoc dugc nang cao, co tacdong tfch cue den hoat dong cua cac don vi true thuoc

Ben canh nhung thanh cong dat dugc trong cai thien chat lugng kiem soat noi bo ngan hang nha nuoc noi chung trong do co Cue phat hanh va Kho quy cung boc lo nhung han che nhat dinh nhu cac don vichua coi trong thoa dang qua trinh tu kiem tra, kiem soat noi bo dan den thieu tuan thu dung quy dinh phap luat va co che chfnh sach cua nha nuoc, chua chap hanh nghiem chinh quy che, quy trinh nghiep

Muc ch'ch nghien cuu

Tren co so danh gia ve thuc trang chat lugng kiem soat noi bo hien tai cua Cue Phat hanh va Kho quy, luan van de xuat cac giai phap tiep tuc nang cao chat lugng kiem soat noi bo tai Cue Phat hanh va Kho quy den nam 2020

Doi tiroug nghien cuu

Nang cao chat lugng kiem soat noi bo tai Cue Phat hanh va Kho quy thuoc Ngan hang Nha nuoc Viet Nam

Pham vi nghien cun

Nang cao chAt lugng kiem soat noi bQ tai Cue Phat hanh va Kho quy thuoc Ngan hang Nha nude Viet Nam trong giai doan tir 2007 - 2012 va dinh hudng den nam 2020

Phuong phap nghien cun

Luan vin str dung phuong phap phan tich, tong hop de giai quyAt vAn de dat ra.Nguon dur lieu dugc de cap trong luan van dugc thu thap tir cac bao cao hang thang, hang nam cua cac co quan nhu: Ngan hang the gidi, Ngan hang Nha nude Viet Nam va Ngan hang nha nude d mot so quoc gia

Ket cau de tai

Ngoai lcri md dAu, ket luan, danh muc tai lieu tham khao, de tai dugc trinh bay trong ba chuong:

Chuong 1: Ly luan co ban vA chAt lugng kiAm soat noi bo cua ngan hang nha nude va kinh nghiem

Chuong 2: Thue trang chAt lugng kiAm soat noi bo tai Cue Phat hanh va Kho quy giai doan 2007 - 2012

Chuong 3: Dinh hudng va giai phap nang cao chat lugng kiem soat noi bo doi vdi Cue Phat hanh va Kho quy den nam 2020

CHUONG 1

LY LUAN CO BAN VE CHAT LlTQNG KIEM SOAT NQI BQ CUA

NGAN HANG NHA NUOC VA KINH NGHIEMNhung van de cor ban ve kiem soat noi bo cua NHNN

Khai niem:

Theo uy ban cac chuAn muc Kiem toan Quoc te Kiem soat noi bo la toan bo cac bien phap kiem tra ke toan hoac cac bien phap khac do Ban giam doc chiu trach nhiem xay dung, ap dung va giam sat nham muc dich bao ve tai san cua doanh nghiep, tinh tin cay cua cac ghi chep ke toan va cua cac bao cao tai chinh nam dugc thiet lap tren co sd cac ghi chep do, viec tuan thu cac quy che va thu tuc hien hanh

va viec str dung co hieu qua cac nguon luc cua doanh nghiep”

Cac ySu to c&u thanh cua he thong kiem soat noi bo

He thdng kiim soat noi bo trong mQt don vi duoc cau thanh boi cac yeu to

moi truong kiem soat, danh gid rui ro kiem soat, thong tin va truyen thong, giam sat

he thong ke toan, kiem soat va thd thuc, co chd kidm soat

Cac nguyen tic vQn hanh cua hp thdng kiem soat npi bo

Nguyen tic chung

Nguyen tic phan cong phan nhiem

Nguyen tic uy quyen va phe chuin

Cac y£u td co ban cua he thong kidm soat noi bo va han che

Noi dung va cac chi tieu phan anh chat luong kiem soat noi bo cua NHNN doi voi he thong kho quy.

Sa can thiet phai nang cao chat laang kiem soat noi bo

+ Cung cap co so du lieu dang tin cay

+ Van de bao ve tai san va so sach

+ Nang cao chat luong dieu hanh:

Noi dung nang cao ch&t lu ffng kiem soat noi bo

Cai tidn quy trinh kidm soat noi bo

Nang cao chat luong doi ngu kiem soat vien

Hoan thien he thong chuan muc kiem soat

Cac chi tieu phan anh chat luong kidm soat noi bo

Kinh nghiem cua mot so NHTW cac nucrc ve nang cao chat luong kiem soat noi bo

Kinh nghiem cua mot so NHTW cac nuffc

+)Kinh nghiem cua NHTW Han Quoc

Uy ban kiem toan toi cao va thanh tra Han quoc chiu trach nhiem kiem soat

va xac nhan cac tai khoan va cac bao cao tai chinh hang nam cua NHTW Han Quoc

Chu y den kinh nghiem cua cac kiem soat vien chu yeu dat duoc qua “ cong viec thuc te” va dao tao “ tai cho” hon la dua vao bang cap mac du no cung rat quan

+)Kinh nghiem cua NHTW Ba Lan

Tai NHTW Ba Lan don vi thuc hien chuc nang kiSm soat noi bo cua ngan hang nay la vu kiem toan noi bo true tiep do thdng d6c phu trach

VS can bo, cac kiem soat vien cua Vu chu ySu dugc tuyen dung tu cac can bg

co kinh nghiem tai Vu, Cue, Nghiep vu khac Hang nSm, cac kiem soat vien dBu dugc bo tri mot khoan kinh phi va thoi gian de danh cho viec dao tao, boi duomg nang cao nghiep vu

Hien tai, phuomg phap kiim soat ngi bg dugc su dung la phuomg phap kiem soat tren co so phan tich, danh gia rui ro

+) Kinh nghiem cua NHTW Thai Lan

77

0 NHTW Thai Lan co uy ban kiem toan, uy ban co vi tri doc lap voi thong d6c NHTW Thai Lan Vu kiem toan noi bo NHTW Thai Lan true thuoc uy ban ki£m toan Vu co chuc nang kiem soat toan bo cac hoat dong cua NHTW Thai Lan

VS pham vi kiSm soat: 0 NHTW Thai Lan, vu KTNB khong tien hanh kiSm toan cac bao cao tai chinh hang nam cua NHTW Thai Lan ma chi thuc hien kiSm toan tuan thu va kiem toan hoat dong doi voi cac mat nghiep vu

Vu KTNB su dung phuomg phap kiSm soat dua tren co so danh gia rui ro theo tieu chuan cua hoc viec kiem toan noi bo - IIA (Institute of Internal Auditor)

Bai hoc cho NHNN Viet Nam

Mot la, nhan thuc ve vai tro cua kiem soat noi bo tai cac dom vi true thuocNHTW

Hai la, ve pham vi kiem soat noi bo

Cac dom vi thuc hien kiem soat noi bo co nhiem vu kiem toan toan dien doi vdi hoat dong tai dom vi minh

Ba la vS quan he doi noi va doi ngoai cua cac dom vi thuc hien kiem soat noi

bo d NHTW

Bon la, ve cong tac dao tao can bo

Kiem soat vien noi bo NHTW phai dugc dao tao, boi duomg va tuyen dung

Nam la su phdi hop gitta kiem soat noi bo va kiem toan nha nuoc.

CHUONGII TH1/C TRANG CHAT LLTQNG KIEM SOAT NQI BO TAI CUC PHAT

HANH VA KHO QUY GIAI DOAN 2007 - 2012.

Qua trinh hinh thanh va cac hinh thurc kiem soat noi bo tai Cue Phat hanh va Kho quy.

Qua trinh hinh thanh va phat trien cua he thdng kiem soat npi bp

Doi vdi Cue Phat hanh va Kho quy, bo phan kidm soat noi bo dugc thanh lap

Thue hien quyet dinh so 2220/QD - NHNN ngay 06/10/2008 cua thong doc NHNN

Cac hinh thicc kiSm soat noi bo

+ Kiem soat tai chmh

r t f

mat qua kiem ke khong ro nguyen nhan, khoan phai thu xu ly cham, mot so khoan chi chua phu hop vdi che do quy dinh

+ Kiem toan tuan thu va hoat dong:

Kidm toan tuan thu va kiem toan hoat dong la mot noi dung kiem toan kha moi tren ca phuong dien ly thuydt va thuc hanh Khac vdi kidm toan bao cao truydn thdng, kiem toan bao cao tai chinh, ddi vdi noi dung kidm toan tuan thu va hoat dong viec xay dung cac tieu chuin danh gia

Mdi thanh lap duoc han 4 nam, Phong da tien hanh kidm toan tuan thu va kiem toan hoat dong trong hai nam 2010 va 2012

+ Kidm soat viec phat hanh tidn giAy va tidn kim loai

Tren ca sd xac dinh so luong tien can phat hanh, NHNN lap td trinh, trinh

chinh phu phe duyet Khi kd hoach phat hanh dugc phe duyet, NHNN se thuc hien nghiep vu phat hanh tien mat dua vao luu thdng

gia, dugc quan ly tai kho tien TW1 Neu sd tien do da dugc cong bo luu hanh thi

r \ r

nhap quy du tru phat hanh va hach toan noi bang Neu la tien chua cong bo luu hanh thi dugc theo doi va hanh toan ngoai bang Sau do theo lenh dieu chuyen tien

cua NHNN, tien se dugc chuyen ve NHNN chi nhanh cac tinh, thanh pho nhap quy

du tru phat hanh Theo lenh cua giam doc ngan hang nha nude chi nhanh tien se dugc xuat tiep cho quy nghiep vu phat hanh theo dinh muc ton quy quy dinh Va tai day, tren ca sd sd du tai khoan tien gui va nhu cau cua cac NHTM, KBNN, cac

thuc dudi day.

Ml = Tien mat + So du tien gui khong ky han cua khu vuc phi ngan hang tai

to chuc tin dung noi dia;

M2 = Ml + Sd du tiSn gvri c6 ky han dudi 4 nSm cua khu vuc phi ngan hang trong noi dia.;

M3 = M2 + Tidn gui tick kiem cd ky han (ki ca ngin han)

Trong nhung nSm qua, hoat dong kiem soat noi bo tai Cue phat hanh va Kho quy da dat dugc nhung kdt qua quan trgng, da khSng dinh dugc tfnh hgp ly, su phu hgp trong co che quan ly, quy trinh nghiep vu doi vdi viec cung ung diy du, kip thdi nhu ciu tien mat va quan ly an toan kho quy

An toan ve tien va tai san bao quan trong kho quy luon dugc cong tac kiem soat noi bo coi trgng, trong do timg lan xuat, nhap tien tai cac Kho tien chi nhanh

toan tuyet doi tai san

Danh gia tinh hinh nang cao chat lugng kiem soat noi bo

Cai tien quy trinh kiem soat noi bo

Nang cao chat luomg doi ngu kiSm soat vien

Doi ngu kiem soat vien tai phong kiem soat noi bo cua Cue hien nay la 8 can

bo Tit ca can bo deu d trinh do dai hoc tro len, co kien thuc chuyen sau ve tai chinh ngan hang, ke toan - kiem toan va kinh te

Trong nhung nam vtra qua, cac can bo kiem soat da khong ngimg hoan thien ban than, nang cao kien thuc chuyen mon, ky nang nghe nghiep, dong thoi tham gia cac khoa hoc tap huan kien thuc kiem soat do Ngan hang nha nude to chuc

Hoan thien he thdng chuan muc kiem toan, kiSm soat noi bp

Chuan muc kiem toan la quy dinh va hucmg dan vd cac nguyen tic va thu tuckiem toan lam co so de kiim toan vien va doanh nghiep kiem toan thuc hien kiemtoan lam co so kiem soat chat lugng hoat dong kiem toan

Chuin muc kidm toan cua nhieu nude da dugc hinh thanh tir dau the ky 20

do to chuc nghd nghiep ban hanh

Danh gia tinh hinh nang cao chat luong kiem soat noi bo

Nhung ket qua

Thu nhdt: Cue Phat hanh va Kho quy co quan diem dung dan ve su can thiet phai nang cao chat luong kiem soat noi bo du manh de kiem soat toan dien cac hoat dong trong don vi

Thu hai; Kiem soat noi bo cua Cue Phat hanh va Kho quy phat huy vai tro cua minh trong viec kiem soat toan dien cac hoat dong cua don vi

Thu ba; T6 chuc an toan hoat dong kiem dem, phan loai, giao nhan va van

chuyen tien

Thic tu: Kidm soat tot chat luong cua ddng tien dua vao trong luu thong tien mat va nang cao kha nang chong lam gia cua dong tien

Han che

+ Han che ve hieu qua, hieu luc kiem soat

Thu nhdt; Kiem soat van hanh cac hoat dong cua Cue Phat hanh va Kho quy

con mang tinh hinh thuc, hieu qua chua cao

Thu hai; Hieu luc va hieu qua thuc thi co che kiem soat cua ngan hang TW dugc ap dung tai don vi trong do co Cue Phat hanh va Kho quy con rat han che

Thu ba: Ky thuat kiem soat con thuc hien hau het bang thu cong

+ Han che cua cong tac kiem soat noi bo

Cong tac kidm soat noi bo cua cue phat hanh va kho quy con mot sd han che sau:

- Phong kiem soat noi bo tai cue mdi dugc kien toan ve to chuc

- Chua xay dung dugc quy trinh kiem soat doi vdi nhung nghiep vu dac thu.

- Chit lugng nguon nhan luc thuc hien cong tac kidm soat noi bo tai don vi con han che

- Kidm soat ngi bo tai don vi chua manh dan dd xuit, kidn nghi vdi ban than phong nghiep vu va lanh dao Cue de ddi mdi, cai tien quy trinh nghiep vu hien tai theo hudng hien dai hda cong tac phat hanh vi kho quy

- Vai tro cua kidm soat ngi bg chua dugc danh gia dung muc

Nguyen nhan cua nhung han che

+ Nguyen nhan khach quan

Mo hinh td chuc va bo may quan ly cua NHNN van chua thuc su khoa hoc Hoat dong cua cac dom vi chong cheo

Co quan lanh dao cao nhat chua dugc td chuc theo hinh thuc hoi dong thuc

su la hoi dong quyen luc chu khong phai hoi dong tu van nhu hien nay

+ Nguyen nhan chu quan

Chuc nang kiem soat noi bo va kiem toan noi bo chua dugc phan dinh rd rang

He thdng kiem soat noi bo tai don vi chua dugc xac lap day du va thuc hien

co ne ndp

Chua quan tarn dung muc den viec thu thap nghien cuu phan tfch thdng tin

de lam co so cho viec lap ke hoach

Chua xu ly kip thoi, nghiem minh ddi voi nhung sai pham da xay ra nhung ton tai trong viec tuan thu cac quy dinh cua Thdng doc

Cuoi cung, nhung han che ve nguon luc va kha nang tai chinh cung la nguyen nhan cor ban

CHlTONG 3DINH HlUNG VA GIAI PHAP NANG CAO CHAT LUQNG KIEM SOAT NQI BQ TAI CQC PHAT HANH VA KHO QUY THUQC NGAN

HANG NHA MOC VIET NAM DEN NAM 2020

Djnh hirdug nang cao chat lurgng kiem soat noi bo

Dinh huong cai tien quy trinh kiem soat noi bQ

Muc tieu trudc mat se la ap dung chuan xac hem nura cac quy trinh kiem soat noi bo da dugc ban hanh theo quy dinh cua NHNN

Dinh hu-ffng nang cao chat Iwcmg doi ngu kiSm soat vien

Tap trung xay dung va phat trien doi ngu can bo co day du nang luc va pham chAt nham dap ung yeu cau cua qua trinh phat trien tai cue phat hanh va kho quy

Hoan thien he thdng quy trinh, chinh sach quan ly lao dong di doi vdi xay dung moi truomg lam viec than thien, lanh manh

Thuc hien quan ly can bo theo khoi lugng va chit lugng cong viec, chuyen mon dugc giao

Tang cubng su dung phuomg thuc hgp dong thue khoan lao dong va dich

vu cua cac to chuc cung ung chuyen nghiep doi vdi mot so cong viec hau can, phuc vu va cong viec cd tfnh thdi vu khong lien quan den su an toan, bi mat hoat dong cua NHNN

Dinh huring hoan thien chuftn mac kiSm toan, kiem soat noi bo

Cue tiep tuc ap dung cac chuan muc kiem toan da dugc ban hanh va tim hieu sau sac horn cac he thong chuan muc mdi

Cac chuan muc kiem toan, kiem soat phai gan gui horn vdi cac chuan muc quoc te Dac biet vdi mot so chuan muc kiem toan mang tinh dac thu cong viec horn thi phai ap dung chat che nhu: ChuAn muc mang tinh doc lap, khach quan,

Giai phap nang cao chat lirong kiem soat noi bo

Nhom giai phap ve cai tien quy trinh kiem soat noi bo

Nhom giai phap ve nang cao chat lugng doi ngu kidm soat vien

Nhom giai phap hoan thien chuim muc ki£m soat

Mot sd giai phap khac

Mot so kien nghi

Kien nghi vdi chinh phu

Kien nghi vdi NHNN Viet Nam

Kidn nghi vdi cac co quan lien quan

quyet mot so van de ly luan va thuc tien sau:

Thu nhdt: He thdng hoa mot so noi dung nghien cuu ve co sd ly luan kiem

soat noi bo

_ ' 9

Thu hai: Luan van da phan tich kha chi tiet thuc trang va cac hinh thuc kiem

soat noi bo va Cue Phat hanh va Kho quy trong thdi gian qua, chi ro nhung mat tich cue, nhung mat con ton tai va nguyen nhan cua nhung ton tai ddi vdi cong tac kiem soat noi bo tai NHNN Viet Nam

Thu ba: Tir thuc trang da phan tich d tren, luan van de xuat mot sd nhom giai

phap nliam cai tidn quy trinh kidm soat noi bo, nang cao chat luong doi ngu kiem soat vien va hoan thien he thdng chuan muc kiem soat tai Cue Phat hanh va Kho quy trong thdi gian tdi

- > •

<& -PHAM • •THI THU HANG

Chuyen nganh: KINH TE D6I NGOAI

LUAN • •VAN THAC SY KINH TE

Ngu oi huong din khoa hoc: PGS.TS NGUYEN THI ONG LANG

Ha Noi - 2013

LO ’ I MO ’ DAU

Tinh cap thiet cua de tai

Chat lugng kiem soat noi bo la yeu to quyet dinh thanh cong cua bat ky tdchuc nao De han che toi da rui ro cua he thong, cin cai thien va nang cao lien tucchat lugng kiem soat

Nhan thuc tam quan trgng cua van de theo dung chuc nang cac don vi thuoc Ngan hang nha nuoc dac biet la Cuc phat hanh va Kho quy tien hanh du doan, do luong cac rui ro co the xay ra ddng thoi de xuit cac giai phap han che tOi da ton that Chat lugng kiem soat noi bo cua ngan hang nha nuoc dugc nang cao, co tac dong tich cuc den hoat dong cua cac don vi truc thuoc

Ben canh nhung thanh cong dat dugc trong cai thien chat lugng kiem soat noi bo ngan hang nha nuoc noi chung trong do co Cuc phat hanh va Kho quy cung boc lo nhung han che nhat dinh nhu cac don vichua coi trgng thoa dang qua trinh tu kiem tra, kiem soat noi bo dan den thieu tuan thu dung quy dinh phap luat va co che chinh sach cua nha nuoc, chua chap hanh nghiem chinh quy che, quy trinh nghiep

vu Trach nhiem tu kiem soat cua can bo doi voicong viec chua cao, viec kiem tra, kiem soat cong viec lan nhau cua can bo chua dugc chu trgng

Xuat phat tu thuc te tren, de tai “ Nang cao chat lugng kiem soat noi bo taiCuc Phat hanh va Kho quy thuoc Ngan hang nha nuoc Viet nam” dugc chgn lam de tai nghien cuu

Muc dich nghien c uu

Tren co so danh gia ve thuc trang chat lugng kiem soat noi bo hien tai cua Cuc Phat hanh va Kho quy, luan van de xuat cac giai phap tiep tuc nang cao chat lugng kiem soat noi bo tai Cuc Phat hanh va Kho quy den nam 2020

Doi tuong nghien cuu

Nang cao chat lugng kiem soat noi bo tai Cuc Phat hanh va Kho quy thuoc Ngan hang Nha nuoc Viet Nam

nghiep trong khai thac chuong trinh tin hoc ung dung trong nghiep vu kho quy Cac can bo quan ly con thieu quan tam dung muc den van de nay cho nen bi han che dang k£ chit luong kiem soat noi bo.

Xuat phat tu thuc te tren, de tai “ Nang cao chat luo n g kiem soat noi bo tai Cyc Phat hanh va Kho quy thuoc Ngan hang nha nuoc Vi?t Nam ” duoc chon

de nghien cuu

2 Tinh hinh nghien cuu

Tu khi dua quy trinh ve kiem soat noi bo vao trong co cau hoat dong cua cac don vi truc thuoc ngan hang nha nuoc Viet Nam , cho den nay co mot so cong uinh

\ r \

nghien cuu ve van de nay:

Luan van thac si cua Dam Hong Phuong, (2000), “ Giai phap hoan thien hoat dong kiem soat noi bo trong ngan hang nha nuoc” de cap den hoat dong kiem soat noi bo cua ngan hang nha nuoc noi chung nhung chua de cap den cu the tung don vi nao

Luan van thac si cua Nguyen Minh Ngoc, (20^^^) , “ He thong kiem soat noi

bo tai chi nhanh ngan hang nha nuoc thanh pho Ha Noi”trinh baytong quan ve chi nhanh taiHa Noi va cac bien phap dang duoc ap dung de kiem soat hoat dong Tuy

2

nhien,gioi han nghien cuu chi moi dung lai d hoat dong cua mot chi nhanh cu the

Luan van thac si cua Pham Hong Son , (1996) ,“ Hoan thien hoat dong kiem soat noi bo trong ngan hang nong nghiep Viet Nam ” chu yeu nghien cduphuong thuc kiem soat noi bo nhamthu loi nhuan cao nhat, chua chu trong thoa dang yeu to quan ly nhu trong ngan hang nha nuoc

Tu cac de tai nghien cuu tren day co the thay chua co de tai nao de cap den van de nang cao chat luong kiem soat noi bo tai Cuc Phat hanh va Kho quy thuoc ngan hang nha nuoc Viet Nam

3 Muc dich nghien cuu

Tren co sd danh gia ve thuc trang chat luong kiem soat noi bo hien tai cua Cuc Phat hanh va Kho quy, luan van de xuat cac giai phap tiep tuc nang cao chat luong kiem soat noi bo tai Cuc Phat hanh va Kho quy den nam 2020

4 Doi tiring va pham vi nghien ciru

Nang cao chit luong kiim soat nQi bo tai Cue Phat Hanh va Kho Quy thuoc ngan hang nha nude Viet Nam

Nang cao chit luong kiim soat noi bo tai Cue Phat Hanh va Kho Quy thuoc ngan hang nha nude Viet Nam trong giai doan tir 2007 - 2012 va dinh hudng din nam 2020

5 Phuong phap nghien ciru

Luan van su dung phuong phap phan tich, ting hop de giai quyit vin di dat ra

Nguon du lieu de cap trong luan van duoc thu thap tir cac bao cao hang thang, hang nam cua cac co quan nhu: Ngan hang the gidi, Ngan hang nha nude Viet Nam va Ngan hang nha nude d mot so quoc gia

6 Ket cau de tai

Ngoai ldi md dau, ket luan, danh muc tai lieu tham khao, de tai duoc trinh bay trong ba chuong:

Chirong 1: Ly luan co ban ve chat luong kiim soat noi bo cua ngan hang nha nude va kinh nghiem

Chuong 2: Thuc trang chat luong kiem soat noi bo tai Cue Phat hanh va Kho quy giai doan 2007 - 2012

Chuong 3: Dinh hudng va giai phap nang cao chat luong kiem soat noi bo ddi vdi Cue Phat hanh va Kho quy den nam 2020

CHUONG 1

LY LUAN C O BAN VE CHAT LUQNG KIF M SOA t NQI B Q

CUA NGAN HANG NHA NU ’ OC VA KINH NGHIEM

l l Nhung van de co * ban ve kiem soat noi bo cua NHNN

1.1.1 Khai niem va nhigm vu

1.1.1.1 Khai niem ve kiem soat noi bo

Theo Uy ban cac chuan muc Kiem toan Quoc te Kiem soat noi bo la “Toan

bo cac bien phap kiem tra ke toan hoac cac bien phap khac do Ban Giam doc chiu trach nhien xay dung, ap dung va giam sat nham muc dich bao ve tai san cua doanh nghiep, tinh tin cay cua cac ghi chep ke toan va cua cac bao cao tai chinh nam duoc thiet lap tren co sb cac ghi chep do, viec tuan thu cac quy che va thu tuc hien hanh

va viec su dung co hieu qua cac nguon luc cua doanh nghiep”

Theo Hoi dong ke toan vien cong chung cua My, (AICPA), He thong kiem soat noi bo la toan bo nhung chinh sach, thu tuc (gom ke hoach to chuc, cac phuong phap, bien phap phoi hop, giam sat trong quan ly va hoat dong kinh doanh) do Ban Lanh dao don vi thiet lap nham kiem soat thich hop cac rui ro, bao ve tai san, dam bao do chinh xac, tin cay va thong nhat cua cac thong tin ke toan va thong tin quan

ly, su dung tiet kiem cac nguon luc, nang cao hieu qua hoat dong, khuyen khich tuan thu chinh sach, phap luat va thuc hien thanh cong cac muc tieu da de ra

Lien doan Ke toan Quoc te dua ra khai niem: “He thong kiem soat noi bo la

ke hoach cua don vi va toan bo cac phuong phap, cac buoc cong viec ma cac nha quan ly doanh nghiep tuan theo.He thong kiem soat noi bo tro giup cho cac nha quan ly dat duoc muc tieu mot cach chac chan theo trinh tu va kinh doanh co hieu qua ke ca ton trong cac quy che quan ly, giu an toan tai san, ngan chan, phat hien sai pham va gian lan, ghi chep ke toan day du, chinh xac, lap bao cao tai chinh kip thdi, dang tin cay”

He thong kiem soat noi bo khong chi la mot thu tuc hay mot chinh sach duoc thuc hien b mot vai thdi diem nhat dinh ma duoc van hanh lien tuc b tat ca moi cap

do quan ly cua td chuc Theo do, he thong ke toan cung la mot bo phan quan trong cua he thOng kidm soat noi bQ.

Ngoai ra kidm soat nQi bQ con la mot qua trinh bi chi phOi bOi nguoi quan ly

va nhan vien cua don vi, duoc thiet lap de cung cap mot su dam bao hop ly nham dat duoc cac muc tieu sau day:

(1) Su huu hiQu va hieu qua cua hoat dong

(2) Su tin cay cua bao cdo tai chmh

(3) Su tuan thu cac luat le va quy dinh

1.1.1.2 N hi em v u cua ki dm s oat noi b o

He thOng kiem soat noi bo co muc tieu nang cao hieu qua su dung cac ngudn luc nham dat duoc muc tieu hoat dong, dam bao thong tin quan ly thong suOt, chmh xac, tin cay, day du, kip thoi va su tuan thu cac che do, quy dinh cua to chuc va cua phap luat

Nhiem vu cua kiem soat noi bo la dam bao don vi hoat dong theo sat chien luoc, ke hoach kinh doanh da duoc hoach dinh; phat hien kip thoi nhung phat sinh trong thuc hien ke hoach kinh doanh de co bien phap giai quyet; ngan ngua va phat hien nhung sai sot va gian lan trong hoat dong kinh doanh; bao ve tai san va thong tin khong bi lam dung hoac su dung sai muc dich; hach toan day du, dung the thuc

ve cac nghiep vu, hoat dong kinh doanh; va lap bao cao kip thoi, hop le va tuan thu cac quy dinh cua phap luat

He thong kiem soat noi bo ngay cang tro nen quan trong doi voi nhung to chuc co quy mo lon, nghiep vu, linh vuc hoat dong da dang, dia ban hoat dong

A • A A 1 * A 7 • V I • A A J A 1 A A f 1 X

rong, tiem an nhieu rui ro va nhieu cap do trong phan cap quan ly

1.1.2 Cac yeu to cau thanh cfai he thong kiem soat noi bo

He thOng kidm soat noi bo trong mot don vi duoc cau thanh boi cac yeu to moi truong kidm soat, danh gia rui ro kidm soat, thong tin va truyen thong, giam sat

he thOng ke toan, kiem soat va the thuc, co che kiem soat

Cac yeu tO nay duoc bieu thi cu • the o hinh 1.1

Giain sat

Cac yeu to cau thanh he thdng KSNB

Moi truong kiem soat

Nguon: Cac tai lieu bao cao cua Ngan hang nha nuac

Hinh 1.1: S o- do cac yeu to cau thanh he thong KSNB

1 1.2.1, M oi truong kiem soat

a D ac t hh v equan ly

Chat luong kiem soat noi bp trong mot don vi phu thuoc rit nhieu vao thai

dp cua nguoi quan ly don vi Ndu nha quan ly don vi chu yqua nhieu den bao cao tai

z z Z <*> z

chinh va muon dat dugc ket qua igi nhuan cao nhat thi phai san sang chap nhan mao hiim de dat muc tieu do Ngugc iai, nhung nha quan iy cAn than va can nhic ky trudc khi dua ra quyet dinh Do do, thai do cua nguOi quan iy co anh huong den chinh sach va thu tuc kiem soat noi bo cua don vi cung nhu do tin cay cua bao cao tai chinh

- Chuc nang, nhiem vu cua tung don vi, bo phan, phong, ban phai ro rang, khong chong cheo, khong bo sot cong viec;

- B6 tri cong viec phu hgp vdi nang iuc, so truong; tung vi tri cong tac phai

co ban mo ta cong viec, nhiem vu ro rang

c Chinh sach nhan su

Chinh sach nhan su bao gom toan bo cac phuong phap quan iy nhan su va cac che do cua don vi doi vdi viec tuySn dung, huan iuyen, danh gia, de bat, khen thuong va ky iuat nhan vien Chinh sach nhan su dung dan nham tuyen dung, huan iuyen va su dung cac can bo, nhan vien co nang iuc va trinh do chuyen mon phu hgp vdi yeu cau cong viec Trong van de dao tao nhan vien don vi cung can tao dieu kien hoc tap, ren iuyen, truong thanh va phat uien nghe nghiep

Ben canh do viec kiem soat, danh gia chat iugng hoan thanh cong viec cua tung thanh vien trong to chuc, don vi cua minh phai dugc de cao Dam bao su hai

hoa ve igi ich va su tham gia dong gop vao ket qua hoat dong cua to chuc va binh

•» x r f

dang ve ca hQi tham gia va thang tien trong to chuc

d Ke hoach va lap du toan

He thdng ke hoach va lap du toan bao gom cac kd hoach hoat dong kinh doanh, uoc tinh can doi tinh hinh tai chinh la nhung nhan to quan trong trong moi truong kiem soat

e To chuc va hoat dong cua kiem soat noi bo

TO chuc kidm soat noi bo phai dam bao tinh doc lap, co du nguon luc co chuyen mon, nghiep vu dap ung yeu cau cong tac Hoat dong kiem soat noi bo cung cap su kidm tra thuong xuyen hoac dot xuat khi can thiet, dam bao khach quan, chuyen mon cao ddi voi cac hoat dong khac trong don vi

Ngoai ra cac yeu to ben ngoai, nhu luat phap, the che, he thong quan ly nha nuoc cung co tac dong den moi truong kiem soat noi bo

1.1.2.2 Danh gia rui ro kiem soat

Danh gia rui ro kifim soat la danh gia su hien huu cua kiem soat noi bo Uong viec ngan chan va phat hien cac sai sot trong yeu

Nhung rui ro trong qua trinh kiem soat duoc danh gia theo trinh tu sau:

Thu thap thong tin can thiet: Buoc nay bao gom qua trinh thu thap cac thong tin co lien quan den rui ro ma kiim soat gap phai trong qua trinh hoat dong cua minh Do chinh xac cua thong tin anh huong quan trong den cac buoc tiep theo trong xu ly tinh huong Thong tin cang da dang va rong rai do chinh xac cang cao

va nguoc lai

Sau khi thu thap thong tin can xac dinh cac sai pham va thu tuc chu yeu Buoc nay yeu cau phai tim hieu ro sai pham trong hoat dong sau do danh gia pham

vi va muc do anh huong

Buoc cuoi cung la de ra cac giai phap va danh gia xem giai phap nao phu hop de giai quy£t tinh huong tren

Mat khac kiem soat noi bo phuc vu de dat muc tieu to chuc, viec danh gia la rat quan trong vi no ghi nhan cac su kien quan trong de doa den muc tieu, nhiem vu cua don vi

7 r

Phan tich danh gia rui ro de thu hep vao nhung rui ro chu yeu Viec nhan dang rui ro chu y£u het sue quan trong vi lien quan den nhung de doa cua rui ro va

su phan chia trach nhiem va nguon luc ung ph6 rui ro

Danh gia rui ro bao gdm qua trinh nhan dang va phan rich cac rui ro de d(?a muc tieu cua td chuc va xac dinh bien phap xu ly phu hup

a Nhan dang rui ro

Rui ro bao gdm rui ro ben ngoai va rui ro ben trong, rui ro u cap toan dun vi

va rui ro tung hoat dong Rui ro dugc xem xet lien tuc trong sudt qua trinh hoat dong cua dun vi Lien quan den khu vuc cong, cac cu quan nha nude phai quan tri rui roanh huung ddn muc tieu giao pho

b Danh gid rui ro

Day la danh gia tarn quan trong, uuc tinh thiet hai ma rui ro gay ra va kha nang xay ra rui ro

Nguon: Bao cao thuang nien cua NHNN

Hinh 1.2: Do thj bien dien moi quan he giira tam quan trong cua rui ro voi ton that

wdc tinh va kha nang xay ra

Do thi nay didn ta moi quan he giua rui ro vui ton that uuc tinh co the xay ra

■? r r

thi ton that uoc tinh cang ldn Nhu vay trong bat ky mot nghiep vu nao, chung ta cdn phai nghien cuu xem xet yeu to nao la thuc su quan trong, ydu td nao mang lai rui ro deco bien phap de giam thieu nhung kha ndng xay ra tdn that

C6 nhieu phuong phap danh gid rui ro tuy theo tinh chat va muc do anh hudng cua chung Tuy nhien, cdn phai danh gid rui ro mQt cdch co he thdng Vi du, phai xay dung cac tieu chi danh gid rui ro, sau do sdp xdp thu tu cdc rui ro, dua vao

do nha lanh dao phan bo nguon luc ddi pho rui ro

c Phat trien cdc bien phap ddi pho

Cd bon bien phap ddi pho vdi rui ro la phan tdn rui ro, chap nhan rui ro, tranh

ne rui ro va xu ly han che rui ro Trong phan ldn cdc trudng hop cdc rui ro phai duoc xu ly han che va don vi duy tri kiem soat noi bo de cd bien phap thich hop, bdi vi don vi cua nha nude phai lam theo nhiem vu duoc giao Cdc bien phdp xu ly han chd rui ro d muc do hop ly vi moi lien he giua loi ich va chi phi nhung neu nhan dang duoc va danh gid duoc rui ro thi cd su chuan bi tot horn

Khi moi trudng thay ddi nhu cdc dieu kien ve kinh te, che do cua nha nude, cong nghe, luat phdp se lam rui ro thay ddi viec danh gia rui ro cung nen thuong xuyen xem xet lai, dieu chinh theo timg thdi ky

1.1.2.3 He thdng ke toan

Hoat dong kiem soat noi bo chi cd the thuc hien neu cdc thdng tin trung thuc

va dang tin cay He thdng thdng tin kd toan trong mot don vi bao gom nhieu phan

he, trong do he thdng thdng tin ke toan la mot bo phan dac biet quan trong

nhan biet, thu thap, phan loai, ghi sd va bao cao cdc nghiep vu kinh te, tai chinh cua don vi

Mot he thdng ke toan huu hieu phai dam bao moi nghiep vu phat sinh phai

soat khong cho phep ghi chep nhung nghiep vu khong cd that vao sd sach cua don

vi va tinh diy du, dam bao viec phan anh tron v?n cac nghiep vu kinh t£ phat sinh.

He thdng k£ toan cung dam bao cac nghiep vu phat sinh duoc phan loai dung theo so dO tai khoan va ghi nhan chinh xac, kip thoi o so sach ke toan

1.1.2.4.Hoat dong ki£m soat

KiSm soat la viec ban hanh chinh sach va thu tuc doi pho rui ro va dam bao duoc muc tieu, nhiem vu cua don vi De dat dugc hieu qua, hoat dong kiem soat phai phu hop, nhat quan giua cac thoi ky, de hieu, dang tin cay va lien he true tiep den muc tieu kiem soat Hoat dong kiem soat xuyen suot trong to chuc, o cac cap do

va cac chuc nang Hoat dong kiem soat bao gom bao gom kiem soat phong ngua va phat hien rui ro

Can bang giua thu tuc kiem soat phat hien va phong ngua la phOi hop cac hoat dong kiSm soat de han che, bo sung lan nhau giua cac thu tuc kiem soat

a Thu tuc phan quyen va xet duymt

Viec thuc hien cac nghiep vu chi duoc thuc hien boi nguoi duoc uy quyen theo trach nhiem va pham vi cua ho Uy quyen la mot cach thuc chu yeu de dam bao ring de dam bao rang chi co nhung nghiep vu co thuc moi duoc phe duyet dung mong muOn cua nguoi lanh dao Cac thu tuc uy quyen phai duoc tai lieu hoa va cong bo ro rang, phai bao gom nhung dieu kien cu the

Tuan thu nhung quy dinh chi tiet cua su uy quyen, nhan vien hanh dong dung theo huong dan, trong gioi han duoc quy dinh boi nguoi lanh dao va phap luat

b Phdn nhin trachnhihm

Mot he thong kiem soat doi hoi khong co nguoi nao duoc giao qua nhieu trach nhiem va quyen han Mot nguoi khong the khach quan thay duoc het cac sai pham va cung tao moi truong de xay ra gian lan Cac chuc nang ma mot to chuc can phai phan dinh cho tung nguoi rieng biet la:

- Quyen duoc phe chuin va ra quyet dinh

- Ghi chep: gOm lap chung tu goc, ghi nhat ky, ghi sO tai khoan, lap bang doi chieu, lap bao cao thuc hien

- Bao ve tai san: Truc tiep nhu thu quy, thu kho

nhan sai de che dau

su mat mat cua tai san

A

Nguon: Bao cao thuong nien cua NHNN.

Hinh 1.3: Do thi bieu dien trach nhiem cua tung bo phan trong he thong kiem soat

Day la cac chuc nang the hien trach nhiem cua tung nguoi trong he thong kiem soat Thuc hien chuc nang ghi chep se han che ghi nhan khong dung de che dau nghiep vu khong hop le

Chuc nang bao ve tai san co nhiem vu han che ghi nhan sai de che dau su mat mat cua tai san

Ngoai ra, chuc nang xet duyet la dong vai tro quyet dinh nhat Day la chuc nang nham han che xet duyet nghiep vu khong hop le de tham o tai san Neu cac chuc nang tren tap trung o mot nguoi se phat sinh tieu cuc, nguoi tot se co co hoi pham toi viqua de dang de thuc hien hanh vi gian lan

De ngan chan cac sai pham hoac gian lan rat can phai phan cong cac chuc nang tren rieng biet cho tung nguoi Tuy nhien su thong dong, bat tay nhau giua mot nhom nguoi nay se lam giam hoac pha huy su huu hieu cua he thong kiem soat

noi bo.

Trong mot sO truong hop dem vi c6 quy mo nho, cong viec tung nhiem vu khong nhieu, qua ft nhan vien de thuc hien viec phan chia Uach nhiem, khl d6 nha lanh dao phai nhan biet dugc rui ro va su dung nhung bien phap kiem soat khac nhu luan chuyen nhan vien Su luan chuyen nhan vien dam bao ring mot nguoi khong

xu ly moi mat nghiep vu trong thoi gian dai

c Chung tu va so sack ghi chep

Viec thiet ke miu chung tu, sd sach va su dung chung mot cach thfch hop giup dam bao su ghi chep chfnh xac va ddy du tit cac cac du lieu ve nghiep vu xay

nghiep vu xay ra, cac mau chung tu va so sach can don gian va huu hieu cho viec ghi chep, giamthieu cac sai s6t, ghi trung lip, de doi chieu va xem xet lai khi can thiet

Chung tu can de cac khoang trong de nhung nguoi c6 lien quan den nghiep

de quan ly, de truy tim va giam thieu cac gian lan, sai pham c6 the xay ra

d Bao ve tai san

Tai san cua mot to chuc khong chi la tien bac, hang h6a, may m6c thiet bi

Giam sat hieu qua va phan dinh rieng biet cac chuc nang:

- Bao quan va ghi chep ve tai san, bao gom ca thong tin

- Gidi han viec tiep can voi tai san

- Giu tai san o noi rieng biet, dam bao an toan, bao quan con dau va chu ky khac san (neu c6)

e Kiem tra ddi chieu

Cac nghiep vu va su kien phai duoc kiem tra trudc va sau khi xu ly

Vf du: Can phai kiem tra hang trudc khi nhap kho va xuat kho, so sach duoc doi chieu vdi cac chung tu thfch hop de kip thoi phat hien va xu ly sai s6t

1.1.2.5.Thdthirc,ca ch£kiem soat

Cac the thuc kidm soat la nhttng chinh sach, thu tuc do nguoi lanh dao dos vi thikt lap va chi dao thuc hien nham dam bao hoat dong tai don vi dat duoc muc tieu

de ra va giam sat cac rui ro co the phat sinh trong qua trinh hoat dong

Tuy thuoc vao boi canh cu the co nhieu the thuc kiem soat khac nhau Tuy nhien o binh dien chung thuong tap trung vao 6 loai: Phan chia trach nhiem thich hop; Cac thu tuc phe chuan dung dan; Chung tu va sd sach day du; Bao ve tai san vat chat va so sach; Kiim tra doc lap; Phan tfch ra soat

Co chk kiem soat noi bo co the duoc hieu la tong the cac quy dinh ve cach thUc, td chuc, chk do, phuong thuc kiem tra, giam sat de dam bao viec tuan thu cua moi ca nhan, moi don vi, moi td chuc thuc thi cac quy dinh cua noi bo, quy dinh cua don vi cua to chuc cua nganh hay cua dia phuong do, nham dat duoc cac muc tieu chung

1.1.2.6 Thong tin va truyen thong

Thong tin trong mot td chuc duoc nghien cuu nham phuc vu cho qua trinh ra quykt dinh dieu khien cac hoat dong cua don vi Nhu vay khong phai bat ky tin tuc nao cung tro thanh thong tin can thikt ma no phai dap ung duoc cac yeu cau

- Tinh chinh xac: Thong tin phai phan anh dung ban chat noi dung tinh huong

- Tinh kip thoi: Thong tin duoc cung cap dung luc, dung thoi diem theo yeu cau cua cac nha quan tri

- Tinh day du va he thong: thong tin phai phan anh day du moi khfa canh cua tinh huong giup nguoi su dung co the danh gia van de mot cach toan dien

- Tinh bao mat: doi hoi thong tin phai duoc cung cap dung nguoi phu hop vdi quyen han va trach nhiem cua ho

Thong tin duoc cung cap qua he thong thong tin Trong do, he thong thong tin kk toan la mot phan he quan trong Ngoai ra, cac phan he thong tin khac nhu luu tru, tra cuu cung rat can thikt doi vdi kiem soat noi bo vi no cung cap co so dk nhan dinh, phan tfch tinh hinh, rui ro va co hoi lien quan dkn hoat dong cua don vi

Thong tin co thd thu thap tir nhieu ngudn internet,cac co quan chuc nang hoSc tir cac phuong tien thong tin dai chung.

Truydn thong la mot phin cua he thdng thdng tin nhung duoc neu ra de nhan manh vai tro cua viec truydn dat thdng tin Cdc kenh truydn thdng bao gdm truydn thdng tir cap tren xuong cap dudi, tir cap dudi phan hoi ldn cap tren, trao ddi gitra cac bp phan trong td chuc, gitra td chuc vdi ddi tupng ben ngoai

1.1.2.7 Giam sat

Giam sat la qua trinh ngudi quan ly theo ddi danh gia chit luong hoat dong kidm soat Trong giam sat dieu quan trong la xac dinh kidm soat noi bo co van hanh dung nhu thidt ke khong vacan phai sua ddi chung cho phu hop vdi timg giai doan khong De dat dupe ket qua, qua trinh giam sat phai thuc hien thuong xuyen hoac dinh ky

Giam sat thuong xuyen thuc hien thdng qua tiep nhan cac y kidn gop y cua khach hang, nha cung cap hoac xem xet cac bao cao hoat dong va phat hien cac bien dong bat thuong

Giam sat dinh ky dupe thuc hien thdng qua cac cupc kidm toan dinh ky do cac kidm soat vien noi bo, hoac do cac kidm toan vien doc lap thuc hien

Tom lai, mot he thdng kidm soat noi bo dupe danh gia la hoan chinh, du manh phai hoi tu du ba bo phan neu tren va ngudi quan ly don vi phai tao moi trudng tot de cac bo phan trong he thdng thuc hien tot chuc nang nhiem vu cua no Moi trudng kidm soat minh bach tao dieu kien cho cac thu tuc kidm soat phat huy

1.1.3 Cdc nguyen tac van hanh cua he thdng kiem soat noi bo

1.1.3.1 Nguyen tac chung

-Nguyen tac toan dien: moi linh vuc hoat dong deu phai dupe kidm soat.Trong co cau td chuc bo may cua don vi cd nhieu bo phan khac nhau nhung cd mdi

r •> »» r

quan he chat che voi nhau Nhung thieu s6t, sai pham d bo phan nay co the dan den tOn thit d bo phan khac Vi vay, he thing kiim soat noi bo phai duoc thiet ke sao cho moi linh vuc hoat dgng cua don vi deu duoc kiem soat hop ly, cho du hoat dong

do khong phai la hoat dong chinh cua don vi

-Nguyen tic kiim soat lan nhau : moi cong viec phai duoc thuc hien bdi 1 ngudi va kiim soat bdi 1 nguoi; hoac dugc kiem soat bdi 2 nguoi

1.1.3.2 Nguyen tic lgi ich, chi phi va dinh lugng rui ro

Theo nguyen tic nay, mot thu tuc kiim soat chi co the dugc chap nhan neu

uu tien trong qua trinh kiem soat

1.1.3.3 Nguyen tic phan cong phan nhiem

Cac nghiep vu, hoat dong phai dugc phe chuin dung trinh tu, thu tuc va dung tham quyen dugc phan cap

1.1.3.4 Nguyen tic uy quyen va phe chuan

Doi voi nguyen tic nay, khi nguoi quan ly khong the giai quyet dugc cac cong viec co the uy nhiem cho cap duoi thay minh thuc hien cac cong viec do trong pham vi thoi gian cu the va chiu trach nhiem ve ket qua thuc hien

Qua trinh uy quyen tao ra su phan chia nach nhiem, quyen han va khong lam mat tinh tap trung cua don vi

Ngoai ra di qua trinh kiim soat duoc tuan thu chat che thi cac nghiep vu kinh ti phat sinh phai duoc phe chuin dung dan Dieu nay duoc thuc hien thong qua viec xay dung cac chinh sach chung ve nhung mat hoat dong cu thi cho can bo cap dudi tuan thu.

l.1.4.C6c yeu to ca ban cua he thong kiem soat noi bo va han che

1.1.4.1 Cac yeu to co bbui cuahethongkiem soat noi bo

Yeu to gidm sat cua ban quan ly don vi rdt quan trong dii vdi mot he thing kiem soat noi bo Ban quan ly don vi la ngudi truc tiep dua ra nhung quyet dinh quan uong co anh huong den ket qua hoat dong De cd the quyet dinh dung dan va sang suot, nguoi quan ly phai co su giam sat thudng xuyen cac hoat dong dien ra tai don vi minh

Ben canh do thi quan tri to chuc he thong cung la mot trong nhung yeu to co ban cua he thing kiim soat noi bo He thong kiim soat cin duoc ti chuc quy cu, phat huy toi da nhung diim manh cua no

Ding thoi vdi diiu do thi cac hoat dong kiim soat va phan cong, phan nhiem , thu thap xu ly thong tin, giam sat hoat dong va dieu chinh cung dong vai tro khong thi thieu duoc di hoan chinh he thong kiim soat

1.1.4.2 Nhtmg hern che Chui he thong Idem coal neo bo

Tren thuc te, khong co he thong kiim soat noi bo nao la hoan hao theo nghia

co thi nhan dang va kiim soat rui ro o muc thap nhap hay dat duoc hieu qua toi uu

ve su dung nguin luc hudng tdi muc tieu xac dinh cua don vi, ti chuc He thong kiim soat tot la he thong co thi kiim soat rui ro o muc co thi chap nhan duoc Dieu nay xuat phat tu nhung han che noi tai cua he thong kiim soat noi bo do cac nguyen nhan sau:

- Yeu cau cua cac nha quan ly la kiim soat noi bo phai hieu qua, hay chi phi

cho kiim soat noi bo phai nhd hon loi ich cua no mang lai Vi the cac thu tuc kiim soat duoc thiet ke di kiim Ua cac sai pham du kien, co tinh he thongnen co thibd qua nhung sai pham ca biet, bat thudng

- Sai pham co thi xay ra do so xuat cua nhan vien trong qua trinh tac nghiep,

DAIHOC KTQD “

TT THONG TIN THU VIEN

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