KIEM TOAN NHA NUdC ^•^ DE TAI NGHIEN CUU KHOA HOC CAP BO DINH HU6NG VA GIAI PHAP XAY DUNG HE QUAN LY CO S6 DU LIEU VE DOI lUONG KIEM TOAN VA HE THONG VAN BAN QUY PHAM PHAP LUAT TRONG HOAT DONG KIEM TOAN Ma so: 5.02.11 So Dang ky: - Chii nhiem : Th.S. Pham Ha Thuy - Pho chii nhiem : KS. Vu Gia Khanh - Thu' ky De tai : Th.S. Ngo Thu Thuy - ITianh vien: - Nguyen Huy Chuyin - Nguyen Huy Hoang Ha Noi - 2005 K-^^ Binh nghia cac chu" vict tat va thuat ngu' Chir Viet tat BanDH 112KTNN BCKT BCTC BLD BPC CCHC CKKT CNTT CSDL CSDL KTNN CSDLKV DA DM DNNN DNTN DVDKT DTXDCB E/A KDL KH KH &BDCB KT KT-KT KTNN KTNN CN KTNN KV KTNB KTV KT-XH HSKT LAN NS NSNN NSDP NSTW PMDC PMTN NghTa chu' viet tat Ban dieu hanh de an 112 cua Kiem toan Nha nuac Bao cao kiem toan Bao cao tai chinh bleu 66 \u6ng dO lieu (BLD). — bieu do phan cap chuc nang Cai each hanh chinh Cong khai kiem toan Cong nghe thong tin Co so du' lieu Co so du lieu kiem toan nha nuoc Co so du' lieu tai cac khu vuc Duan Danh muc Doanh nghiep nha nuoc Doanh nghiep tu nhan don vj dugc kiem toan Dau tu xay dung co ban Mo hlnh ihuc he/ Lien ket (Entity/ Association Model) Kho du' lieu. CSDL nhieu chieu tap trung so lieu de ho trg phan tich Ke hoach Khoa hoc va boi duong can bo Kiem toan Kinh te - ky thuat Kiem toan nha nuoc Kiem toan Nha nuoc chuyen nganh- Cac don vi kiem toan cua KTNN tai khu vuc trung uong Kiem toan Nha nuoc khu vuc- cac dan vj kiem toan cua KTNN tai cac khu vuc Kiem toan noi bo Kiem toan vien Kinh te - Xa hoi Ho so kiem toan(Du- an HSKT: du an xay dung CSDL vc ho so kiem toan) Local Area Network. Mang cue bp Ngan sach Ngan sach nha nude Ngan sach dja phifong Ngan sach trung uong Phan mem dung chung Phan mem tac nghiep QLDA QTCSDL SA SXKD TSCD TCT TNHH TTTHDL KTNN TVKT Thue GTGT Thue TNDN Thue TTDB Thue XNK TVKT&CKKT TW UML UBND UBTVQH VBPQ VPKTNN XDCB WAN Quan ly du an Quan tri co so du lieu Phuang phap phan tich thiet ke cau triic (Structured Analysis) San xuat kinh doanh Tai san c6 dinh Tong cong ty trach nhiem huu han Trung tam tich hop du lieu dat tai van phong cua KTNN Tu van kiem toan Thue gia tri gia tang Thue thu nhap doanh nghiep Thue tieu thu dac biet Thue xuat nhap khau Tu van kiem toan va cong khai ket qua kiem toan Trung uong Phuang phap phan tich thiet ke UML (Unified Modeling Language) Uy ban nhan dan Uy ban thudng vu Quoc hoi Van ban quy pham phap luat Van phong Kiem toan Nha nuoc xay dung co ban Wide area network. Mang dien rpng MUC LUC MO DAU 1 CHITONGI 4 CO S6 KHOA HOC XAY Dl/NG HE QUAN LY CO SO DtT LIEU VE DON VI DU^OC KIEM TOAN VA HE THONG VAN BAN PHAP QUI PHUC VU CHO HOAT DONG KIEM TOAN 1.1. TONG QUAN VE HE THONG THONG TIN VA HE THONG 4 THONG TIN CUA KTNN 1.1.1 .Khai niem v6 he thong thong tin 4 LL.2. Tong quan ve he thong thong tin KTNN 13 1.1.3. Cac buac xay dung he thong thong tin 20 1.1.4. Cac phuang phap phan tich thiet ke 22 1.1.5. Khai niem ve co so du' lieu va he dieu hanh 23 1.2. HE THONG CO sO DU LIEU DON VI DUOC KIEM TOAN 25 1.2.1. Khai niem dan vi du'oc kiem toan 25 1.2.2. Co sa dii lieu v6 dan vi dirac kiem toan 26 1.2.3. Phan loai cac dan vi dugc kiem toan 26 •3 1 1.2.4. Y nghla cua he thong CSDl. DVDKT doi vdi boat dong kiem toan 1.2.5. Noi dung thong tin can quan ly ciia cac dan vi dtrgc kiem toan 35 1.2.6. Mdi quan he giiJa he thong CSDL dan vi dugc kiem toan vai cac 49 he thong CSDL khac tiong Kiem toan Nha nude. 1.2.7. Kha nang tin hgc hoa cua he thong CSDL DVDKT 51 1.3. HE THONG CO sO DU LIEU VAN BAN PHAP QUI PHUC 54 VU HOAT DONG KIEM TOAN 1.3.1. Khai niem co' sd du lieu van ban phap qui 54 1.3.2. Phan loai cac van ban phap qui phuc vii boat ddng kiem toan . 56 1.3.3. Y nghla ciia he thdng CSDL van ban phap qui ddi vdi cac boat 60 ddng trong Kiem toan Nha nude. 1.3.4. Noi dung thdng tin ctia van ban phap qui can quan ly 63 1.3.5. Mdi quan he giiJa he thdng CSDL VBPQ vdi cac he thdng quan 64 ly CSDL khac trong Kiem toan Nha nude 1.3.6. Kha nang tin hgc hoa ctia he thdng quan ly CSDL VBPQ 64 CHUONG 2 67 THUC TRANG CONG TAC QUAN LY CO sO D0 LIEU DON VI DUOC KIEM TOAN VA VAN BAN QUI PHAM PHAP LUAT CUA KIEM TOAN NHA NUOC 2.1. THirC TRANG CONG TAC QUAN LY CSDL DON VI DUQC 67 KIEM TOAN TRONG KTNN 2.1.1. Thu thap thdng tin v6 DVDKT 67 2.1.2. Viec xtr ly va luu giS thdng tin ve DVDKT 70 2.1.3. Danh gia chung ve thue trang cdng tac quan ly CSDL DVDKT 71 trong KTNN 2.1.4. U'dc ti'nh khdi lugng thdng tin ve DVDKT can tin hgc hoa 73 2.2. THl/C TRANG QUAN LY CSDL VAN BAN QUI PHAM PHAP 74 LUAT TRONG KTNN 2.2.1. Thu thap thdng tin v6 van ban phap qui 75 2.2.2. Viec xtr ly, luu giu thdng tin van ban phap qui 76 2.2.3. Danh gia chung thue trang cdng tac quan ly CSDL VBPQ trong 77 KTNN 2.2.4. U'dc ti'nh khdi lugng thgng tin can tin hgc hoa 78 CHirONG 3 DINH HU(3NG VA GIAI PHAP XAY DLJNG HE THONG QUAN LY 80 CO S6 DC LIEU DON VI DUOC KIEM TOAN VA VAN BAN PHAP QUI TRONG HOAT DONtJ KIEM TOAN 3.1. DINH HUONG DOI VOl VIEC XAY DUNG HE THONC; QUAN 80 LY CSDL DON VI DUOC KIEM TOAN VA VAN BAN PHAP QUI TRONG KTNN 3.1.1. Md ta chung ve he thdng 80 3.1.2. Yeu cSu cu the dat ra ddi vdi he thdng quan ly CSDL DVDKT va 82 VBPQ 3.1.3. Lira chgn phuang phap phat trien xay dimg he thdng 85 3.1.4. Cac chuain thdng tin se dugc sir dung trong he thdng 86 3.1.5. Lira chgn he dieu hanh va he quan tri CSDL 87 3.1.6. Phan tich rui ro 91 3.1.7. Xay dirng dii toan kinh phi 92 3.2. GIAI PHAP XAY DUNG HE THONG QUAN LY CSDL DON VI 93 DUOC KIEM TOAN VA VAN BAN QUI PHAM PHAP LUAT 3.2.1. Giai phap cdng nghe 94 3.2.2.Giai phap to chiic trien khai, quan ly 102 3.2.3. Giai phap phong ngCra riii ro 109 3.3. NOI DUNG VA PHUON(; PHAP DANH GIA NGHIEM THU HE HI THONG QUAN LY CSDL VE DTKT VA VBPQ 3.3.1. Danh gia miJc dg dap iJng cac yeu cau dat ra 111 3.3.2. Kiem tra thanh phan ctia he thdng 113 3.3.3. Hlnh thirc to churc danh gia, nghiem thu 1! 5 3.4. DIEU KIEN CAN THIET DE XAY DUNG HE THONCi QUAN LY 119 CSDL VE DVDKT VA VAN BAN PHAP QUI TRONG KIEM TOAN NHANUOC 3.4.1- Dieu kien ve co so phap ly va cac thu tuc dau tu 119 3.4.2. Dieu kien ve con ngudi 119 3.4.3. Dieu kien ve ca sd ha tang ky thuat CNTF 120 3.4.4. Dieu kien kinh phi 121 3.5. TIEN DO THUC HIEN 121 3.6. KIEN NGHI 122 KET EUAN "" 125 Phu liic 1 - Kien triic ciia Trung tarn Tich hgp DiJ lieu va he thdng 127 mang dien rdng ciia KTNN Phu luc 2 - Gidi thieu ve mot sd md hlnh phat trien he thdng 135 Phu luc 3- Mgt sd phuang phap phan ifch ihiel ke he thdng 141 MO DAU Viec xay dung, quan ly he thong thong tin ve ddi tu'gng kiSm loan (dan vi diTdc kiem toan) va he thong thdng tin van ban phap qui trong boat ddng kiem toan la nhu cau tat yeu ciia boat dong kidm toan. Nhung thdng tin dtt' lieu ve cac dan vi dugc kiem toan rat quan trong ddi vdi qua trinh thirc hien kiem toan tir viec lap ke hoach kiem toan cho den viec tong hgp, danh gia ve mot dan vi, mot nganh, mot bo, mot tinh ve tinh hlnh sii' diing, quan ly ngan sach. Cac van ban phap qui (bao gdm cac van ban qui pham phap luat va cac van ban mang tinh phap qui cua KTNN) la cdng cij chinh cho Kiem toan Nha nude thiJc hien chiic nang, nhiem vu noi chung cung nhu trong viec td chirc thirc hien, quan ly boat dong kiem toan - boat ddng trong tam va chii yeu ciia Kiem toan Nha nu'dc. Cac thdng tin du lieu ve dan vi dugc kiem toan va van ban phap qui can thiet cho boat ddng kiem toan cd khdi lugng rat \6n, da. dang ve chiing loai va hien nay nam rai rac a nhieu nguon thdng tin khac nhau, viec tia ciJu tim kiem chii yeu bang thii cdng. Tinh trang do dan den viec rat khd khan cho viec tra cu'u, tong hgp va tim kiem thdng tin can thiet, anh hudng den hieu qua ciia boat ddng kiem toan. Viec xay dij'ng, quan ly tot thdng tin dii' lieu ve dan vi dugc kiem toan, van ban phap qui diing cho boat ddng kiem toan se giiip KTNN khac phijc dugc cac han che trong boat ddng ciia minh dong thai giiip cho hieu qua ctia boat ddng kiem toan dugc nang cao. Do khdi lugng thdng tin can xii' ly rat Idn va da dang v6 chi tieu cho nen khdng the duy tri hinh thue khai thac, quan ly thii cdng nhu hien nay ma ciln phai su dung cdng nghe thdng tin de xay dung he thdng tin hgc quan ly cac thong tin ve cac dan vi dugc kiem toan, cac van ban phap qui thl mdi dap ting dugc yeu cau dat ra trudc mat va lau dai. Hien nay Kiem toan Nha nude dang trien khai De an" Tin hgc hoa quan ly hanh chfnh Nha nu'dc ciia Ki6m toan Nha nude giai doan 2001- 2005", cac dir an xay dung cac he quan ly ca sa dii lieu ve dan vi dugc kiem toan va cac van ban phap qui trong boat ddng kiem loan thudc Dd an khi trien khai can dugc dinh hudng va cd nhiJng giai phap phii hgp, hieu qua dap ling dugc yeu cau hien tai va tUdng lai trong boat ddng kie;m toan ciia Kiem toan Nha nude. I' ' MUC TIEU DE TAI Nghien ciin dua ra cac dinh hudng va giai phap cho viec xay dirng he thdng quan ly cd sd dir heu dan vi dugc kiem toan va he thdng quan ly cac van ban phap qui (VBPQ) trong boat ddng kiem toan tren ca so li'ng diang cdng nghe thdng tin nham muc dich nang cao hieu qua boat ddng kiem toan trong KTNN. Cac rntic tieu cu the: - Xay dung md binh he thdng tin hgc quan ly CSDL ve dan vi dugc kiem toan (ddi tugng kiem toan) va van ban phap qui trong boat ddng kiem loan tren ca sa li'ng dijng cdng nghe thdng tin trong KTNN. - Dua ra cac dinh hudng va giai phap cdng nghe, trang bi, hlnh thiic to cbirc, quan ly cac CSDL ve dan vi dugc kiem toan, CSDL ve van ban phap qui phuc vu cho boat ddng kiem toan ciia KTNN. PHAM VI NGHIEN CUU - He thdng cac dan vi dugc kiem toan; - He thdng cac van ban phap qui sir dijng trong boat ddng kiem toan; - Cac boat ddng kiem toan va quan ly kieim toan; - Cac qui trlnh, chuan muc kiem toan; - Cac cdng nghe va giai phap ky thuat tin hgc trong viec xay dung be thd'ng tin hgc quan ly ca sd dQ' lieu pho bien hien nay tren the gidi. PHUONG PHAP NGHIEN ClTU - Su dung cac phudng phap md hlnh boa, phudng phap thdng ke; - Tdng hgp phan tich cac phuang phap xay dung he thdng CSDL; - Tiep thu, phan tich cac kinh nghiem xay dung he CSDL trong nude va gidi de ap diing vao thue te KTNN. Sau mot thdi gian lam viec nghiem tiic, nhdm De tai da boan thanh cac ndi dung nghien cit'u. Ket qua nghien c\su ciia De tai dugc trinh bay trong Bao cao bao gdm 3 chuang va cac pbij liic: Chirong 1- Ca sa ly luan ciia viec xay dij'ng he quan ly ca sd du' lieu ve dan vi dugc kiem toan va van ban phap qui phiic vu cho boat ddng kiem toan; Chirong 2-Thuc trang cdng tac quan ly ca sd dir lieu ve dan vi dugc kiem toan va van ban phap qui cua Kiem toan Nha nude; Chirong 3- Dinh hudng va giai phap xay diing he thd'ng quan ly ca sd dii' lieu ve dan vi dugc kiem toan va van ban phap qui phiic vij boat ddng kiem toan. CHUONG1 CO S6 LY LUAN CUA VIEC XAY DUNG HE QUAN LY CO SO DU LIEU VE DON VI DUOC KIEM TOAN VA HE THONG VAN BAN PHAP QUI PHUC VU CHO HOAT DONG KlfiM TOAN 1.1. TONG QUAN VE HE THONG THONG TIN VA HE THONG THONG TIN CUA KTNN l.l.l.Khai niem ve he thong thong tin 1.1.1.1. Tong quan ve he thdng Thuat ngiJ he thd'ng khdng phai la mdi. Tir lau ngudi ta da ndi den he thd'ng mat trdi, he thd'ng triet hgc, he thd'ng luat phap, he thdng thuy luc, he thd'ng ca khi, he thd'ng tuan boan, he thd'ng thdng tin .v.v Mot each dan gian va van tat nha't, thl ta cd the hieu: He ihong Id mot tap hap gam nhieu phan tir, co cac nioi quan he, rang huge Idn nhau vd cung hogt dong huang tai mot muc dich chung. a) Cac phan tii cua he thong Cac phan tii' ndi d day thue chat la cac thanh phan hgp thanh he thdng, dugc hieu nhu sau: - Cac phan tir do c6 the rat da dang: chang ban trong mot he thd'ng mat trdi cac phan tir la mat trdi, qua dat, hoa tinh,v.v ; trong he thd'ng than kinh thl cac phan tir la bd dc, tuy song, cac day than kinh,v.v ; cd khi cac phan tii' lai la nhirng ddi tugng trii'u tugng, nhu la mot phuang phap, mot lap luan, indt quy tacv.v nhu trong cac he thdng tu tudng. Nhu vay cac phan tir cd the rat khac biet ve ban chat, khdng nhiing giii:a cac he thd'ng khac nhau, ma cd the ngay trong cung mot he thd'ng. - Cac phan tir lai khdng nbat thiet la dan gian, sa dang, ma thudng khi la nhirng thue the phii'c tap, vl vay khi di sau xem xet, ta lai phai xem chung la cac he thd'ng. Bai the, he thd'ng thudng cd tinh phan cap: He thd'ng hgp thanh tir nhieu he thd'ng con va trong mdi he thd'ng con dd lai cd cac he thd'ng nho han,v.v b) Cac quan he giua cac phan tii [...]... - Van hanh va bao tri he thd'ng; Trong mdi mdt cdng doan tren can cd nhung cdng cu, phuang phap dugc sir dung de thue hien Trong budc lap ke hoach du an can xac dinh dugc muc tieu, ndi dung, cac ngudn luc, cac giai phap xay dung he thd'ng Trong budc phan tich thiet ke: ngudi ta sir dung cac phuang phap va cdng cu bieu didn he thdng de nhan thue va bieu rd he thd'ng Trong budc xay dung phan mem va thir... thue (Embedded Real-time Systems): Cac he thd'ng nay dugc thij'c hien tren cac phan cii'ng ddn gian va nhung trong mdt thiet bi nao dd, nhu mobiphone, d td dijng cu trong nha,v.v Cac he thd'ng nay thudng dugc thue hien bang lap trlnh d muc thap, va cung phai thirc hien xir ly theo thdi gian thirc Trong cac he nay, thudng thieu vang cac ngoai vi thdng diing nhu man hlnh, d dla ciing,v.v d) Phan mem he... thd'ng quan ly cdng van de cung cap nhirng thdng tin can thiet cho he thd'ng nay Cac chuang trlnh sau se dugc cai dat tai may chii ciia tirng dan vi thanh vien trong KTNN phuc vu cho cac cdng tac quan ly nhan su, tai chinh tai san trong tirng dan vi va trong toan KTNN • Quan ly nhan sir - luong • Quan ly tai chinh - ke toan • Quan ly vat tu tai san Cac chuang trlnh quan ly ndi tren tai cac dan vi deu cd... ddng ciia KTNN den cac cdng chii'c trong KTNN va cac ddi tac ben ngoai - Cung cap cdng cu tra cu'u hieu qua cac thdng tin ve van ban phap qui, he thdng chuain muc va quy trlnh kiem toan ciia KTNN, cac van ban qui pham ciia KTNN cho cac chuyen vien, kiem toan vien trong viec thirc hien cdng viec ciia mlnh - Tao ra mdi trudng trao ddi thdng tin giua cac ddn vi, ca nhan trong KTNN thuan tien va nhanh chdng,... la cac ket qua ngoai; + Cac ket qua dugc luu giu trd lai vao trong he thd'ng, de sau nay dung lam dau vao cho cac xir ly khac (thudng la cac thdng tin ve tinh trang, ve lich sir hay luu trir) Ggi dd la cac ket qua trong Tdm lai, cd the hlnh dung cac thanh phan cd ban ciia he thdng thdng tin, vdi cac mdi lidn quan ve dir lieu giira chung, nhu trong Hlnh 2 Cac su kien tien hoa (Cap nhat) Dulieu Ve cau... xung quanh mdt ngudi, trong khi cac thdng tin ve so dang ky nhan mac, kieu dang, mau san, dung tich xy lanh lai dugc gom vdi nhau xung quanh mdt xe may Md hlnh thue the lien ket md ta tap hgp cac dir lieu diing trong mdt he thd'ng theo each gom cum nhu vay • Phuong phap Merise Merise la mdt phudng phap hieu qua cho viec phan tich, thiet ke phat trien cac he thd'ng thdng tin ma trong dd cho phep ngudi... toan tren mang may tinh Noi dung: Phan he nay se bao gdm: a Phan he thdng tin quan ly ndi bo He thong tin quan ly noi ho cd chii'c nang cung cap cac pbucmg tien , cdng cu trong viec td chii'c trao ddi, xir ly, luu tru' cac thdng tin trong viec quan ly dieu hanh ndi bd ciia mdt dan vi cung nhu toan bd KTNN He thdng nay bao gdm cac thanh phan: • He quan ly van ban (cdng van giay td) He thd'ng cd chii'c... gdm chudng trlnh quan ly va CSDL ve cdng van den va di ciia cac dan vi trong KTNN 14 He dugc cai dat tai may chii cua Trung tam tich hgp dir lieu KTNN va cac may chii ciia cac dan vi KTNN khu virc • He quan ly ke hoach, tien do thirc hien va tdng hgp thdng tin bao cao Day la thanh phan quan trgng ciia he thdng tin quan ly ndi bd trong viec quan ly, didu hanh boat ddng cua KTNN He se la chuang trlnh... KTNN bao gdm cac quyet dinh chi thi qui che, chuan muc dugc Tdng KTNN phe duyet va ban hanh thii'c bien trong KTNN Chuang trlnh quan ly cac van ban nay dugc cai dat tren may chit ciia Trung tam tich hgp dir lieu KTNN cd cac chuc nang sau: + Cap nhat cac van ban qui pham ciia KTNN luu trir chung trong mdt CSDL + Tdng hgp, phan loai van ban + Tra ciiru van ban 15 Chuang trlnh dugc ket ndi vdi WebSite... thap) Cac su kien hoat dong Hinh 2 Luge do ve cac thanh phan cua he thong thong tin trong mot dan vi 1.1.1.3 He thdng tin hoc O phan tren khi ndi den cac he thd'ng thdng tin thl ta chua quan tam tdi cdng cij dung de xir ly thdng tin la gl (bang tay hay bang may tinh) d phan nay ta mdi xem xet den vai trd ciia may tinh trong cac viec xir ly thdng tin dd Dinh nghla: He thd'ng tin hgc la he thd'ng thdng . ddng trong Kiem toan Nha nude. 1.3.4. Noi dung thdng tin ctia van ban phap qui can quan ly 63 1.3.5. Mdi quan he giiJa he thdng CSDL VBPQ vdi cac he thdng quan 64 ly CSDL khac trong. TOAN TRONG KTNN 2.1.1. Thu thap thdng tin v6 DVDKT 67 2.1.2. Viec xtr ly va luu giS thdng tin ve DVDKT 70 2.1.3. Danh gia chung ve thue trang cdng tac quan ly CSDL DVDKT 71 trong. LUAT TRONG KTNN 2.2.1. Thu thap thdng tin v6 van ban phap qui 75 2.2.2. Viec xtr ly, luu giu thdng tin van ban phap qui 76 2.2.3. Danh gia chung thue trang cdng tac quan ly CSDL VBPQ trong