Kiểm soát nội bộ hoạt động mua hàng, tồn trữ và thanh toán tại công ty trách nhiệm hữu hạn một thành viên Gió Lốc

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TRUONG D~I HOC MO TP.HCM·

KHOA KE TOA.N - KIEM TOA.N

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KHOAL HIEP

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KIEM SOAT NOI BO HO~T DONG MUA HANG,

TON TRUvA THANH ToAN TAl CONG TY TNHH

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MTVGIOLOC

Giao vien hmmg din: Co Ngo Ngqc Linh

Sinh vien thl1c hi~n: TrlfO'llg Thj PhlfO'llg

HAng

MSSV: 1054040099 ­ ..'

TP.HCM, ngay 07 thang 05 nam 2014.

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DANH SACH sa DO

Sa db 1: Chu trinh mua hang, tbn tm va thanh toan .................................................... 12

Sa db 2: Sa db t6 chuc b9 may quim ly cua cong ty .................................................... 22

Sa db 3: Quy trinh mua hang t~i cong ty TNHH MTV Gi6L6c .................................. 35

Sa db 4: Tach bi~t chuc nang trong qua trinh mua hang ............................................. 41

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KIEM SOAT NOI BO HO~T DONG 'MUA HANG, TON TRU vA , A , ~

THANH TOAN TAl . CONG TY TNHH MTV GIO LOC

I. Ly do ch9n d~ tai ............................................................................................ i

II M t · A h' A , ••

. l,lC leu ng len cuu...................................................................................... 11

III. Phuong phap nghien cuu............................................................................... ii

IV Pha . h' ~ , .. . . .mvlng lenCuu ...................................................................................... 111

, . V. Ket cau .......................................................................................................... iii

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MUC . .

LUC:

pHAN I: LYTHUYET NEN TANG ..................................................................... 1

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1.1. Tong quan ve h~ thong kiem soat nQi hq ................................................................... 1

1.1.1. Khai ni~m ki~m soat n¢i b¢ trong k€ toan .......................................................... 1

1.1.2. Dinh nghla v~ KiSm soat n¢i b¢ theo COSO ...................................................... 1

L1.2.1. KiSm soat n¢i b¢ la m¢t qua trinh ............................................................... 2

1.1.2.2. Con nguai. ................................................................................................... 2

1.1.2.3. Dam bao hgp ly ...........................................................................................2

1.1.2.4. Cae mve tieu ............................................................................................... 3

1.1.3. Qua trinh hinh thanh va phat tri~n .................................................................... 3

1.1.3.1. Qua trinh hinh thanh ................................................................................... 3

1.1.3.2. Quy trinh sO(;ln thao ......................................... , ........................................... 5

1.1.3.3. C£u true eua bao eao COSO (1992) ............................................................ 6

, . 1.2. Cae bo ••• phSD coa he thong kiem soat noi bo ............................................................. 7

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1.2.1. Moi truang kiem soat. ........................................................................................7

1.2.2. Dooh gia rui ro ................................................................................................... 9

1.2.3. HO(;lt d¢ng ki~m soat .......................................................................................... 9

L2.4. Thong tin va truy~n thong.................................................................................. 9

1.2.5. Giam sat ........................................................................................................... 10

L2.6. M5i quan h~ gifra eae b¢ ph{'m hgp thanh h~ th5ng ki~m soat n¢i b¢ ............. 11

1.3. Ki~m soat nqi bq ho~t dqng mua hang, tan trii', thanh toan ................................. 11

1.3.1. Quy trinh mua hang, t6n trfr va thanh tooo ......................................................... 11

1.3.2. Rui ro .................................................................................................................. 12

1.3.3. Ki€m soat n9i b9 ................................................................................................. 13

1.3.3.1. M\lc tieu ...................................................................................................... 13

1.3.3.2. Thu t\lC ki€m soat ....................................................................................... 15

1.3.3.2.1. Nhfrng thu t\lC ki~m soM chung ..................................................... 15

a. Phan chia trach nhirm tlay tli1....•..•..•••••.•..•........•................•...•...•. 15

b. 1T,'e;{m soa't qu "~J a' trln ' h x U" I' y thong At'

In .............................................. . 15

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c. Kiem soot v{it chat .......................................................................... 17

d. Phon tich Ta soot ............................................................................ 17

1.3.3.2.2. Nhfrng thu t\lC ki€m soM C\l th€ trong tung giai dO<;m .................... 17

pHAN II: KIEM SOAT NOI BO HO~T DONG MUA HANG TON TRU vA

THANH ToAN TAl CONG TY TNHH MTV GIG LOC .................................... 20

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11.1. Giai thi~u ve Cong ty TNHH Ml~V Gio Loc .........................................................21

11.1.1. T6ng quan v~ cong ty ...........................................~ ........................................... 21

11.1.2. Chuc nang va nhi~m V\l cua cong ty ................................................................21

II. 1.3. T6 chuc b9 may qwin ly hOf;l.t d9ng kinh doanh cua cong ty ...........................22

II.l.3.1. Sa d6 t6 chuc b9 may quan ly cua cong ty ............................................22

II.l.3.2. Phan djnh quy~n h<;m va trach nhi~m .....................................................22

11.2. H~ thBng ki~m soat nQi bQ ella Cong ty TNHH MTV Gi6 LBc .......•...................24

11.2.1. Moi truang ki€m soat ........................................................................................ 24

11.2.2. Danh gia rui ro ...................................................................................................28

11.2.3. Ho~t dQng ki~m soat.......................................................................................... 30

11.2.4. Thong tin va truy~n thong ................................................................................. 32

IL2.5. Giam sat. ............................................................................................................34

11.3. Ki@m soat ni}i hi} ho~t oQng mna hang, tAn trfr va thanh toan t\li Cong ty

TNHH MTV Gio Loc ..............................................................................................35

IL3.1. D~c di~m cua ho~t dQng mua hang, tbn tm va thanh toan t~i cong ty ...........35

11.3.2. Cac quy dinh cua vi~c mua hang, tbn tm va thanh toan ................................ 37

IL3.2.1. Mua hang ............................................................................................. 37

11.3.2.2. Tbn tm .................................................................................................38

IL3.2.3. Thanh toan ........................................................................................... 39

IL3.3. Cac rui ro co th~ xay ra d6i vai chu trinh mua hang, tbn tn! va thanh toan ... 39

11.3.4. Ki~m soat nQi bQ ho~t dQng mua hang, tbn trtl' va'thanh toan ....................... .40

11.3.4.1. Chinh sach ...........................................................................................40

IL3.4.2. Thu tl).c ................................................................................................. 41

IL3.5. Chung til .........................................................................................................45

11.4. Minh h9a KSNB ho~t oi}ng mna hang, tAn trfr va thanh toan ............................46

pRAN III: NIlAN xET vA KIEN NOHl ............................................................ 51