Hoàn thiện hệ thống kiểm soát nội bộ tại các trường đại học công lập

NGHlCNCOrU-TRAO Ddi

HOAN THIEN HE THONG KII M SOAT N6 I B O

TAI CAC TRi/dNG DAI HOC CdNG LAP

ThS. PHAM THJ THANH VAN*

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boatdgngbdubigu.

1. Dg tage Mgn chftc ntog kiem soit,

toi quto ly sft dgng cdng cu chfl ygu li hg

tadng kigm soit ngi bd (HTKSNB) cfla dm

vi. Nlto dudi gde dg chfl dgng phdng ngfla,

ngto chto sai phgm vi yeu kgm, mdt HTK￾SNB hto Mgu gdp phto qum ttpng cho

vige ntog cao chat lumg, Meu qua hogt

ddng cflg tfi chftc.

Trong Uto vue efing, HTKSNB li dfii

titmg duge qum tim die bigt cfla kigm

toto vifin toa nudc. Mfit sd qudc gia tou

Hoa Ky, Ca-na-da died nhtag edng bfi chito

taftc vg HTKSNB ip dung cho cie eo qum

hito chito sg ngMgp. Chuto rage vg kiem

toto cfla Tfing kg toto toi nuflc Hoa Ky

(GAO) nira 1999 cd dg cap vm de HTKSNB

dictautongtfiebftcbito cMto su ngMgp.

GAO dua ra nira ygu td ve HTKSNB, bao

gdm: cic quy djto vg mdi mitog kigm soit;

dito gii nil ro; cic boat dfing kigm soat;

tafing to, taiyen tafing va glkm sit.

Hutag dto ehuto muc efta HTKSNB

cfla INTOSAI1992 dua ra dmb ngMa tou

sau: HTKSNB la eo ciu cfla mfit tfi chftc, bao

gfim toto thftc, phumg phip, quytitoh*

cie bign pbip efla ngufli lato dgo, n M

bio dira sg hgp ly dg dgt duge cic mgcM

cflg tfi ehfle: 1) Thftc diy cic hogt dfingho

Mgu, bigu qui vi cfi ky cumg ctog n

chit lumg cflg sto phiin, dich vg phfl i

vfti nMgm vg cfla td chftc. 2) Bio vg (

ngufin lgc khdng M tait taoit, Igm di|

Itog pM, taam fi va vi phgm phap Iu$i

Khuygn kMch tam tafl phip luit, quy«i

cflg toi nudc vi ngi bd. 4) Xiy dgng vid

m cic dfl hgu tii chltih vi hogt dfing, I

bio cio dtag dto vi kjp tadi.

2. Trong mfit tafii gim dii, eic t

dai bgc cdng lip (DHCL) tage Mgn co l,

bgo cip, vi tag ehua cd nMfiu ktah n^ ^

ttong vige xiy dtog vi tiiigt lip mfit K""

SNB. Hiu hgt eie trutag DHCL cU q

tim dgn mit chit lumg vi hoto taito'fl

nMgm vg chtoh tii duge giao, edn Mgu q

vi tii ehlita chua dugc qum tira dflngn

* Hgc vi^n Hinh chfnh Qu6c gia

TAP CHf QUAN L* NHA NUCt - Sd 245 (6/20li