Thực trạng tổ chức kiểm toán nội bộ trong các Tổng công ty ở Việt Nam hiện nay

NGHIEN CUU - TRAO DOI

Thuc trang to ctiiic kiem toan

noi bo trong cac Tong cong ty

d Viet Nam iiien nay

11 TS. NGUYEN QUANG HUNG (Dai hpc Thuong mai)

Kiem toan noi bo (KTNB) la mot cong; cu quan ly hfni hieu cua cac nha quan ^

ly doanh ng-hiep trong; viec kiem tra, kiem soat cac hoat dong; cua doanh ^

ng-hiep, til do, giup lanh dao doanh ng;hiep co the phan tich, dieu chinh chien

lupc kinh doanh, toi da hoa hieu qua hoat dong;. Yiec hoan thien to chute

KTNB tai cac Tong; cong ty (TCT) hien nay dang; la mot yeu cau tat yeu cho

muc dich quan tri doanh nghiep. Bai >iet g;i6i thieu den ban doc thuc tr^ng;

va nhOng; bai hoc kinh ng;liiem re to chuic KTNB trong cac TCT hien nay.

To chUc bp may

kiem toan npl bp

tai lon g cong ty

Md hinh to chUc bp

may kiem toan npl

bd tai Tong cdng ty

Hidn nay, mpt sd TCT td ehflc

bp may kidm toAn ndi bp thAnh

Phong, Ban kiem toain npi bp true

thiide Ban giAm ddc hoac Hdi

ddng quan tri. Mpt sd TCT ed qiu

iiid nhd hon, bd niAy RTNB dupe

td chflc dudi hinh tiiflc la mdt bd

l)liaii thupc Phong Tai chinli - Re

loan, taip trung |:'i Van phdng

TCT. Tlieo md hinh nAy, mdt sd

TCT cdn bd tri Tnidng bp phan

Mem toAn npi bd kidm phd phdng

(Ban) Rd toan - Tai chinh, co chd

nay lam Anh hudng den tiidi ddc

la|), kliaeh quan eiia kiem toan

npi bd.

Bp inaiy RFNB cd ehflc nang

giup Ban giam ddc thuc hidn vide

kiem tra, xAe iiiiiih tmh dUng

dan, Iinh hpp |)liap ciia cae tai

lieu, so lieu ke toan, bao cao

(|uyet toan cua TCT va cAc don vj

true tliiipe, kidm tra \ier tuan thu

eac dimh sach, did dp eua Nha

nude, cAc quy die, quy diiili ciia

rCT, kiem tra hidu qua cua eae

dp fin dau tu. Bp may RTNB co

nhiem vu xay diing Chuong trinh,

Rd hoach kiem toain hang nam

triiili Tdng Giaim doe phe duyet;

td chiic kiem toAn theo kd hoach

kiem toain hang nam va cac eupc

kiem toan dot xuAt theo ydu can

ciia Tdng GiAm ddc.

Trudng bd phan kiem toaui ndi

bp do Tdng Giam ddc Tdng cdng ty

bd nludiii vdi iiliidm k\' eiia Ban

giam ddc. Tnidng phdng (bp phan)

RTNB la nguoi ky, cliiu tiach

nliidin Qiidc Tdng Giaim ddc va

tiilde phap luat ve bAo eao RTNB;

cliiii ti-aich nliiem tiiide Giauii ddc

ve cAc idudm vii dupe giao tiieo

ban kd hoach phan cdng nhiem \ii

hang nam va cAc nluem MI dot

xiiAt khAc. Ngoai ra, Tnidng phong

(bp phan) RTNB ed cAc nluem vu

va quydn ban sau:

- Chfl dpng xay di.ing kd hoach

va lap Chuong trinh kidin toan

hang nam, hang quy, hang thang

va eho tiliig eupc kiem toain.

- rd ehUc thile hidn eae eupc

kiem toain d TCT theo nhiem \ii Ke

hoach \a Chuong tiinli kiem toain

dei dupe Tdng Giam doe phd duyet.

- Quriii ly, bd tii, phan edng edng

vide eho KTV va thuc hidn caic bidn

pliiip dao tao va hiiAn luyen RFV,

bao dam klidng ngiing naing eao

ti-uih dp va nang lue edng tae cua

KTV va bd inaiy KTNB.

- Dd xiiAt vdi Tdng GiAm ddc ve

vide de bat, bd nliiem, khen

thudng, ky luat vdi K1V npi bd.

- De nghi dieu dpng eaie ehuydn

vidn cua bd phan khac lidn quan

trong TCT de thue hidn cac cupe

kiem toan klii tliAy cAii thidt.

- Tliani muu, kidn nghj vdi Giaim

ddc vd nhflng thay ddi trong chuih

saich, duong ldi nham nang eao

ludu qiiA trong edng tae qiiAn ly vA

dieu hanh boat dpng kinh doanh.

Kiem toan vien noi bo tai

Tong cong ty

Dpi ngu K1V npi bp hidn nay

tai cac TCT lUim diuiig eon

mdng ve sd lupng. ChAt lupng

K1V npi bd d eae PCT co the danh

giii theo eac khia canh sau:

Ve kidn thiic, ky nauig: Nliin

chung K'n o cae TCT eon han

did ve su tinh thdng nghidp vu

SO 5 NA M 2D 1 D I TAP CHI KIEM TDAN 27