Những bài học kinh nghiệm của các nước về kiểm toán hoạt động

THAM KHAO KINH NGHIEM NUDC NGOAI

NhOng bai hqc kinh nghiem ciia

cac nuoc ve k\m toan hoat dpng

II THS. VU VAN HOA (UBND tinh Bac Lieu)

Nhu chung ta da biet, do che do chuih tri khong dbng nhat, nen 6 moi

nuoc Tiec to chiJic bo may, phuong thdc quan ly nha nudc ya xa hoi cung

khong giong nhau. Chmh yi yay, dia yi phap ly cua co quan Kiem toan

INha nuoc, co can to chufc bo may ya nguoi ducng dau co quan Kiem toan

INha nudc moi nudc deu dupe luat hda khac nhau, nen cdng tac to chute

quan ly ya td chuic cac boat ddng kiem toan ndi chung, td chdc kiem toan

boat ddng ndi rieng cung cd nhttng diem khac nhau co ban. Pham yi bai

yiet nay se tap trung lam rd ye co sd phap ly, yai trd cua kiem toan boat

ddng, yiec lua chon cac yan de kiem toan, xay dung tieu chi danh gia

kiem toan boat ddng cua mdt sd nudc tren the gidi, tren co sd dd riit ra

mot sd bai hoc kinh nghiem cd the iing dyng yao Yiet Nam.

R Iem todn hoat

dOng cua mot so

nudc tren the gidi

Kidm toan hoat dong

6 Thuy Didn

Co cpian Iviem toan Qudc gia

Thuy Dien dupe thanh lap til nam

1809 va true thupc Chinh phu

(len nam 1967, tnic thupc Qudc

hpi til 01/7/2005, cd cha vl pliAp

ly ddc lap dupe quy diidi trong

Hidn pliAp. Co quan Kiem toAii

cpidc gia Thuy Didii la co quan

dpc lap cd trach iduem kiem toan

hail bet eae boat dpng do nliA

uiKtc kidm soat, cd cpiyeii kiem

toan (Jliinli jilni. Van phong npi

cac, cAc doanh nghidp nha nude

va cac boat dpng tai trp til ngan

sAcli nha iiiKic. (^ac kd hoach cua

Co quan Kidm toAn Quoc gia

Thuv Didn Ihiiimg tap trung til

vide |)lian cdng traeh nhidm, til

cac Nghj quydt vA quan didm ciia

Qudc boi va Chinh plni va bao

gdm nhicn boat dpng khac nhau

ciia nha nude.

(]o (pian Kiem loan Qudc gia

Thuy Dien bAt dau kiem toan

boat dpng trong iduing nam

1960. Trong hon 40 nam thuc

bidn kiem toan boat dpng tai co

cpian Kiem toan Qudc gia Tliiiy

Didn, kliai ludiii A a each tidp can

ap dung cho kiem toan boat dpng

da thay ddi dAng ke idiiing gia tri

tiling tam ciia nd vAn gifl ngiiAdn,

vi du idiii Aide dAidi giA boat dpng

ciia Chiidi plui. Mdi lidn he AOi

lAp ngan sAcli chuong trudi giam

(U, trieii A'png va cae phuong phap

eiia cac bp mdn kliac nliu klioa

hpc eluidi tii va xa hpi bpc da ra

ddi. Hidn nay, kiem toAii hoat

dpng d TIu.iA' Dien chidiii klioang

30% tdng sd cae eupc kiem loan

(kiem toAii tAi chinli IA 40%),

uIiAiii danh gia tinh kinh td (tdi

thidu boa chi phi ngudn luc cho

mot boat dpng ma van dam bao

chat lupng), tmh hidu cpia (cbi

nidi cpian he gifla veil td dan ra

nliu bang hda, dich vii hoac sAii

pham kliac vdi ngudn luc dupe sfl

dung de san xiiAt cluing), tinh

hidu h.ic (nhflng tac dpng so vdi

muc tidu va lidn cpian ddn ngudn

luc dupe Sli dung de dat cac muc

tidu dd) va vdi muc dich la xem

cae bp, iigAidi vA ehinh plui cd

dang lam dflng vide hay klidng va

lam vide dd dimg each va it chi

pbi idiAt klidng.

Vai trd efla kiem toan boat

dpng do Kiem toan nha nude

Tliuy Dien thue ludn dupe the

hidn qua mdt sd ndi dung co bAn

sau: (1) bAng vide trieii kliai eac

ciipc kiem toAti boat dpng ddi vdi

tAt ca cac boat dpng ciia idia

nude, gdp phan tang cilcuig vir-c

su (lung hidu cpia cac ngudn Ipc

va tang cudng cdng tAc cpian ly

nha nudc cd hidu cpia \a liic'U li.lc;

(2) ho trp cho Quoc hpi va Cliinh

plui vd trAch nhidm giai triiili

vide phan jiliPi va sil dung cac

ngudn luc tai (lunh... (i) giiip

BD 2 NAM 2D1D I TAP CHI KIEM TOA N 51