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mim till ^ THUr TIIEN Day ̂ manh cong tac kiem toan tuan thu GIAI PHAP GOP PHAN NANq CAO CHAT LITaNG GIAO DUC DAI HOC, C^O DANG TRONG XU THE HOI NHAP, PHAT TRIEN • ThS PHAN THANH HAI Pho Trudng khoa D[.]
mim till.^ THUr TIIEN Day ^manh cong tac kiem toan tuan thu GIAI PHAP GOP PHAN NANq CAO CHAT LITaNG GIAO DUC DAI HOC, C^O DANG TRONG XU THE HOI NHAP, PHAT TRIEN • ThS PHAN THANH HAI Pho Trudng khoa Dao tao quoc te'Dai hgc Duy Tan Da Ning Kiem toan tuan thu la loai hinh kiem toan de kiem tra, danh gia va xac nhan viec tuan thu phap luat, noi quy, quy che ma don vi duwc kiem toan phai thirc hien Trong thuc tien hoi nhap phat trien hien nay, ddi vdi cac don vi ndi chung va cac truwng Dai hoc (DH) va Cao dang (CD) noi rieng, viec tuan thii phap luat, noi quy, quy che la van de sdng de dam bao nang cao chat Imrng giao due dao tao, tang cirdng uy tin va vi the ciia trurnig doi vdi xa hoi Vdi dac thu cua nganh giao due dac biet la giao due DH-CD, tai cSn phai day manh cong tac kiem toan tuan thii? Mot cuoc kiem toan tuan thii vdi dac thu nganh Giao due va dao tao thi can phai dat duwc nhumg muc tieu gi ? Noi dung va quy trinh tiin hanh mot cuoc kiem toan tuan thii ? Ca quan, to' chuc nao nen thuc hien viec kiem toan tuan thu ? Bai viSt se phSn nao giai dap nhimg van de ca ban vdi nhiing noi dung cu the nhu sau : Su can thiet phai thuc hien giai phap kiem toan tuan thil giao due DH, CD: heo thdng ke eiia Bd Giao due va Dao tao tinh den thdi diem hien tai da cd tren 376 [1] trudng dai hoc cao ding dang qua trinh hoat dong, thye hien trach nhiem dao tao nhan lyc phye vu eho qua trinh xay dyng phat triln kinh te-xa hdi Con sd tang gip 3,7 lan so vdi nam 1987 T Thye te cho thay nhirng nam gan day, ben canh sy ddi mdi va khdng ngimg cai thien chit lugng dao tao va dat dugc nhiiu tyu, giao due DH,CD ciia nudc ta vin cdn bgc Id nhiing yeu kem dd la : + Chdt lugng gido due • NGHIEN CUU KHOA HOC KIEM TOAN ddo tao DH, CD ehua theo kip vdi su phdt triin vi quy mo Theo sd lieu thdng ke ciia Bd GD&DT cho thiy, cd khoang 20% trudng DH, CD (12 trudng) dugc lap mdi hoac nang cap len DH tii nam 2005 trd lai day chua thye hien day du cac cam ket de an kha thi lap trudng va md nganh tuyin sinh Cu thi, cac trudng chua chuan bi ddng bd bdn yeu td ve dat dai xay dyng trudng, ddi ngd giang vien ea hiru va thinh giang, vdn dau tu va cac dieu kien bao dam chat lugng khac nhu : chuang trinh dao tao, thu vien, giao trinh, trang thiet bi thi nghiem Gan day nhit 15/03/2010 Bd GD&DT phai cd cdng van nhic nhd 131 trudng (79 trudng DH va 52 trudng CD) ve viec bao eao hien trang ve cdng tac dam bao chat lugng giao dye + Viee qudn ly vd chiu trdch nhiem cua ca quan nhd nudc ve cde trudng DH, CD cdn phdn tdn Nhieu ndi dung ve quan ly nha nudc ddi vdi cac trudng DH cdng lap d cac dia phuong deu thude ve Bp GD-DT, kha nang kiem soat hoat ddng ciia cac trudng ea nudc cila Bd rat han chi Tii thye trang tren cho thiy, doi vdi eae d p quan ly viec nhanh chdng dua cac giai phap nhim han che va giam thiiu nhiing yiu kem neu tren la vin dl d p thilt Trong dd giai phap thye thi cdng tac kiim toan tuan thu la viec lam So 3 / T h a n g - 2010 'iiij iSi vd ciing quan trgng ddi vdi ca hai cap: quan ly vi md va quan ly vi md Bdi le : - Ddi vdi cap quan ly vi md (Qudc hdi, Chinh phu ma dac biet la Bd GD&DT) : Kit qua cua kiem toan tuan thii cho thay duge thye trang ciia viec tuan thii cae chii truong, dudng ldi, chinh sach cila Dang va phap luat ciia Nha nudc lien quan den sy nghiep trdng ngudi d tat ca eae trudng DH, CD Nhirng sd lieu va kit luan thdng qua ket qua kiem toan tuan thu gdp phan minh bach hda biic tranh ve giao due ndi chung va giao due sau phd thdng ndi rieng cua nudc nha; giup ich cho viee sira dd'i, hoach dinh cac chii truong, chinh sach lien quan den giao due mdt hoan thien hon - Ddi vdi cap quan ly vi md (Vai trd quan ly cua chinh ndi bd eae trudng DH, CD dang qua trinh tuyen sinh va thye hien chiic nang dao tao) : ket qua cila kiem toan tuan thii se eung cap cho ban than cae nha quan ly d cac trudng DH, CD nhirng thdng tin hiiu ich dl tu danh gia dugc nang luc td chuc So 3 / T h a n g 07 - 2010 mm va dieu hanh hoat ddng dao tao ciia minh, tir dd cd nhiing dieu chinh, cai tien phii hgp hon vdi bdi canh va xu the mdi ciia thi trudng lao ddng, nhu cau hgc tap, nghien ciiu eiia xa hdi chgn thye hien Tuy nhien thdng thudng, ndi dung cua kiem toan tuan thu thudng khdng tach rieng ma chti yeu ket hgp dya tren tinh chat ciia mdt hgp ddng kiem toan bao cao tai chinh nien Bo m a y t h u c thi viec k i e m t o a n t u a n thii t r o n g giao due DH, CD + Hudng "ngi kiim" nhdm ddnh gid ede mue tieu kiim todn qua dd cung cdp thdng tin cho edp qudn ly vd diiu hdnh vi mo Chd the thuc hiin kiim todn ddi vdi hudng ndy chinh Id bg phdn kiem todn ngi bg, ban kiim sodt, phdng tra, kiim dinh chdt lugng ISO a tqi ede trudng DH, CD Nhu da trinh bay d tren, diing dudi gdc ciia hai chil the quan ly (vi md va vi md), can xay dyng bd may thye thi cdng tac kiem toan tuan thii theo hai hudng + Hudng "ngoai kiem" nham ddnh gid cde muc tiiu kiem todn qua dd cung cdp thong tin cho cdp qudn ly vd diiu hdnh vi md Chu the thuc hiin kiem todn ddi vdi hudng ndy td trudc cho den chu yiu Id Kiim todn nhd nudc (ddi vdi cde trudng DH, CD cd su dung NSNN) nliien muc vd tinh thudng xuyin la chua cao Ddi vdi cac trudng DH, CD ngoai cdng lap (dan lap, tu thuc) nhirng nam qua viee kiem toan tuan thu deu cac cdng ty kiem toan ddc lap ma don vi lya Muc tieu, can cu va noi dung ciia kiem toan tuan thii giao due DH, CD - Muc tieu cua kiim todn tudn thd + Kiem tra, danh gia viee tuan thii, chap hanh Luat Giao due, Luat Ngan sach Nha nudc v v va cac van ban dudi luat lien quan den qua trinh dao tao eua cac trudng DH, CD + Kiem tra, danh gia viec tuan thii, chap hanh cac chinh sach, ehe quan ly tai chinh, ke toan NGHIEN CUu KHOA HOC KIEM TOAN .iilM ^ in : \M + Kiim tra va danh gia viec tuan thii cac cam kit va cdng bd lien quan din sii mang va chat lugng dao tao eiia nha trudng ddi vdi xa hdi + Dua nhirng y kien tu van nhim gdp phan hoan thien va nang cao chit lugng dao tao cua trudng - Cdn cu thuc todn tudn thu hiin kiem De thye hien dugc cae cudc kiem toan tuan thii, cac kiem toan vien (KTV), kiim tra vien deu phai dya vao cac chinh sach, luat, cae van ban dudi luat ciia Nha nudc; cac chu truong, nghi quyet, ndi dung, quy dinh Ban giam hieu (BGH) trien khai qua trinh dao tao Trong dd phai kl den nhirng can cir quan trgng dd la : + Luat giao due; Luat NSNN; Luat dau thau; Luat xay dyng + Cae van ban dudi luat lien quan den linh vyc giao dye DH, CD nhu Nghi dinh, quyet dinh v v + 10 tieu chuan, 63 tieu ehi kiem dinh chat lugng giao due DH, CD, cdng khai + Quy trinh thye hien cdng viec theo tieu chuan dam bao ehat lugng (ISO) ma don vi ty xay dung cudc kiem toan tuan thu chi cd thi thye hien thdi diim : trudc trudng DH, CD dugc ehinh thuc cap giay phep di vao hoat ddng va trudng DH, CD da di vao thye thi viec tuyen sinh, dao tao Ddi vdi trudng hgp kiim toan tuan thii trudc trudng DH, CD dugc chinh thiic cap giay phep di vao hoat ddng thi chii thi thye hien kiim toan giai doan chu yeu thdng qua vai trd "ndi kiem" cua cac Bd (GD&DT, Tai chinh, DIU tu ) Ndi dung cua kiim toan giai doan dd la kiem toan tinh tuan thii cac tieu chuan, dieu kien lien quan den cae dieu kien can va dii de trudng di vao hoat ddng Bai viit chti yeu di sau trgng tam ddi vdi viec xac dinh ndi dung ciia kiim toan tuan thti trudng hgp trudng DH, CD da di vao thye thi viec tuyen sinh, dao tao Can cir tren tinh thye te cua cac trudng DH, CD hien bao gdm 02 loai: cac trudng DH, CD cdng lap va cac trudng DH, CD ngoai cdng lap thi ndi dung cua kiem toan tuan thu dugc chia lam 02 phan: Ndi dung eua kiim todn tudn thu ddi vdi trudng DH, CD cong lap + cac nghi quyet, ndi quy, quy dinh, quy ehe ehinh cac trudng DH, CD ban hanh va trien khai qua trinh dao tao + Kiem tra viee tuan thii Luat NSNN va cac van ban hudng dan thi hanh cdng tae lap, phan bd va giao du toan thu chi ngan sach hang nam; - Ndi dung eua kiim todn tudn thd + Kiem tra viee chap hanh Luat xay dyng, Luat dau thau cdng tae quan ly dau tu va xay dyng eo ban phuc vy giao due; De xac dinh ndi dung cua kiem toan tuan thii mdt each rd rang can dat eugc kiem toan tuan thii mdt pham vi va gidi han nhat dinh ve chii the thye hien, thdi gian thye hien, myc tieu thye hien kiem toan mgt each cu the Theo quan diem ciia tac gia bai viet, ve eo ban 36 NGHIEN CUU KHOA HOC KIEM TOAN + Kiem tra viec chap hanh che quan ly, dieu hanh thu chi ngan sach ; kiem tra tinh tinh sir dyng kinh phi chi sy nghiep giao dye- dao tao; chi cho cac dy an hd trg giao dye; + Kiim tra viec tuan thu cdng tac dam bao chit lugng giao due dai hoc thdng qua cac bd 10 tieu chuan, 63 tieu ehi kiim dinh chat lugng giao dye, cdng khai; + Kiem tra viec phan cap quan ly cdng tac tai ehinh, cdng tac to chuc nhan sy lien quan den thi tuyen cdng chuc, bd nhiem, mien nhiem chiic vu, chuyen ngach, nang ngach v v ; + Kiem tra viec tuan thii va thuc thi cac tieu chuin dao diic nha giao; + Kiem tra viee thye hien cdng tac tuyin sinh, dao tao ddi vdi cac cam kit lien quan den sir mang, tam nhin, dam bao chat lugng ma nha trudng cam kit vdi cap tren, vdi xa hdi; + Kiem tra tinh ddng dan, nhat quan, tinh hgp phap, tinh hgp thuc ciia cac ndi quy, quy dinh Ban giam hieu (BGH) dl qua trinh thye thi nhiem vy dao tao; + Kiim tra viee tuan thu quy dinh vl ho so chuyen mdn, dieu kien va tieu chuan giang day cua giang vien (co huu, thinh giang) + Ndi dung cila kiim todn tuan thu ddi vdi trudng DH, CD ngodi cdng lap Ngoai nhiing ndi dung tuong tu nhu ddi vdi cac trudng DH, CD cdng lap thi kiim toan tuan thu ddi vdi ddi tugng la cac trudng DH, CD ngoai cdng lap, eae kiem toan vien, kiem tra vien can chii y them mdt so eae van de sau : + Kiim tra dnh hinh tuan thu cac nghi quyet, chu truang, dudng loi, chinh sach, cac ndi quy, quy dinh Hdi ddng quan tri, BGH nha trudng de ra; + Kiim tra viec tuan thil ndi So 33/Thang 07 - 2010 ' TOiiiriroiRiN: dung cac quy trinh dam bao chat lugng theo cam ket ciia Sd tay chat lugng, quy trinh ISO ma don vi da xay dung va dat duge; + Kiem tra viee tuan thu qua trinh chuyen ddi ttr dan lap sang tu thuc theo quy dinh ciia Chinh phu va Bd GD&DT (chi ap dyng ddi vdi cae trudng DH, CD dang qua trinh chuyen ddi hinh thiie) Quy trinh thuc hien kiem toan tuan thii giao due DH, CD Mdt cudc kiem toan tuan thil nen duge td chiic 04 budc, dd la : lap ke hoach kiem toan, thye hien kiem toan, ket thuc kiem toan va theo ddi viec thye hien ket luan kiem toan Theo dd ndi dung cila timg budc dugc cu the nhu sau : Lap ke hoach kiem toan tuan thii Nhirng budc cdng viee can phai lam giai doan dd la : + Chuin bi ke hoach va xae dinh muc dich kiim toan tuan thii O bude cac KTV, kiem tra vien cin xac dinh rd rang muc dich kiim toan; lya chgn va td chuc nhan su thue thi nhiem vy song song vdi So 33/Thang 07 - 2010 cdng tae thu thap thdng tin ehung ve khach the kiem toan (trudng DH, CD duge kiem toan) Nhirng thdng tin can thu thap dd la hinh thiic sd hiru trudng, pham vi giay phep dao tao, quy md dao tao, chi tieu tuyen sinh, CO sd vat chat, quan diem dieu hanh quan ly eiia HDQT&BGH v v + Thye hien thu tuc phan tich so bd phuc vy cdng tac kiem toan Tren co sd nhirng thdng tin thu thap dugc, KTV thye hien eae cdng tac phan tich so bd lien quan den sy bien ddng ve quy md dao tao, cac ngudn lye phuc vu dao tao, chi tieu dao tao nhirng nam gan nhat de cd dugc nhirng nhan xet, danh gia tdng quan + Danh gia HTKSNB va riii ro kiem toan Trong giai doan KTV can chu trgng den viec nghien ciru co cau td chuc, danh gia sy van hanh cua HTKSNB don vi, xac dinh cy the cac riii ro anh hudng den cdng tac kiem toan tuan thu + Thiet ke chuong kiem toan chi tiet trinh Tren co sd muc dich ciia cudc kiem toan tuan thu va cac thdng tin qua phan tich, danh gia KTV phai lap dugc mdt chuong trinh kiem toan ehi tiet eu the Day la budc cdng viec quan trgng quyet dinh den chat lugng va hieu qua cua cudc kiem toan Thuc hien kiem todn Ve CO ban thi cudc kiem toan nao eiing vay, viee thye hien kiem toan deu phai dya vao nhirng hudng dan cu the tir chuong trinh kiem toan chi tiet tren eo sd cac phuong phap kiem toan ehirng tir va ngoai chung tii Rieng ddi vdi kiem toan tuan thU, phuong phap kiem toan chung tii ehinh la phuong phap quyet dinh, gdp phan dem lai cac bang chiing thuyet phuc va cd tinh hihi hieu cao nhat cho cudc kiem toan Trong qua trinh thye hien kiim toan, cae KTV se thye thi viec chgn mau de so sanh, tinh toan, ddi chieu ket hgp vdi viec phdng van, dieu tra (phuang phap ngoai ehirng tii) de cd dugc nhiing ket luan dung dan cudi eung ve tinh tuan thu cac van ban luat, dudi luat, ndi quy, quy dinh.xd lien quan Ket thiic kiem todn Ndi dung cua giai doan dd la NGHIEN CUU KHOA HOC KIEM TOAN 37 IMlfC'tlElNI b4f> (iWa • < N M Vkik U a « dya tren nhirng ket luan va bang chung thu thap dugc, tiiy thude vao sy xem xet ve mue sai pham cua don vi, KTV trinh bay nhirng nhan dinh ciia minh vao bao cao giri cac cap lanh dao xem xet phe duyet trudc cung cap thdng tin cho cae ddi tugng cd lien quan Ddi vdi kiem toan tuan thu, mau cac bao cao nen dugc lap dya tren cac tieu chi ma KTV da xay dyng d vao giai doan lap ke hoach kiem toan; dd ngoai viec xac dinh miic sai pham cd anh hudng den chat lugng va tinh lien tuc cda cdng tac dao tao ctia trudng DH, CD duge kiim toan thi viee xae dinh vai trd, trach nhiem cua cac cap quan ly, tryc tiep thuc thi cdng viee va lam phat sinh cac sai pham la viee lam eye ky quan trgng Theo ddi viec thuc Men ket ludn kiem todn Ddi vdi kiem toan tuan thu thi thdng thudng ket qua kiim toan diu dugc cung cap eho tit ca cac ea nhan don vi va xa hdi ben ngoai biit den va trach nhiem thye thi cac giai phap cai tien dieu chinh thude vl nha quan ly cua cae trudng DH, CD NGHIEN CUU KHOA HOC KIEM TOAN Trach nhiem theo ddi kiem tra viee thye hien cac ket luan kiem toan luc khdng chi dugc thye hien qua vai trd cda KTV ma cdn la trach nhiem chung ciia xa hdi, ciia cac cap quan tam den chat lugng giao due DH, CD Trong cdng cudc cdng nghiep hdahien dai hda dat nudc hien nay, giao due ndi chung va giao due DH, CD ndi rieng ludn gianh dugc sy quan tam dac biet eiia ea xa hdi Chinh vi the tren thye te, dl nang eao chit lugng giao due can thye thi ddng bo ciing luc nhieu giai phap d cac cap khac Trong nhieu giai phap dd thi viec day manh hon niia ca ve miic lan tan suat cda cac cudc kiem toan tuan thii la giai phap thilt thye va can thiet de dan den sy chuyen bien ca ve chat va lugng sy nghiep dao tao cila cac trudng DH, CD; qua dd gdp phan thye hien thang lgi cac mye tieu chinh tri ve "nang cao dan tri, dao tao nhan lyc, bdi dudng nhan tai" ma Dang va Nha nudc da de ra./ Tdi lieu tham khdo : Nguyen Dinh (2009) - Giai phap nang eao chat lugng giao due dai hgc - www.nhandan.com.vn NCS Dd Ba Thanh - DH Khoa hgc ty nhien Ha Ndi (2006), lang phi va kien nghi "cdi trdi" giao due Dai hgc, www.vietnamnet.vn/giaodue/ Vii Quang Viet (2008) - Giao due Viet Nam : nguyen nhan ciia sy xudng cap va cae cai each can thiet, Tap chi Thdi dai mdi sd thang 3/2008 Bd Giao due va Dao tao (2010) - Dd'i mdi cdng tac quan ly ttong giai doan 2010-2012 KTNN (2007,2008) - Bao cao quyit toan NSNN eiia Bd Giao due-Dao tao nam 2007, 2008 Hdng Hanh (03/2010) - Nhic nhd 131 trudng chua bao eao chit lugng dao tao - www.dantri.com So 3 / T h a n g - 2010 ... Kiim todn nhd nudc (ddi vdi cde trudng DH, CD cd su dung NSNN) nliien muc vd tinh thudng xuyin la chua cao Ddi vdi cac trudng DH, CD ngoai cdng lap (dan lap, tu thuc) nhirng nam qua viee kiem... phap quyet dinh, gdp phan dem lai cac bang chiing thuyet phuc va cd tinh hihi hieu cao nhat cho cudc kiem toan Trong qua trinh thye hien kiim toan, cae KTV se thye thi viec chgn mau de so sanh,... nhan dinh ciia minh vao bao cao giri cac cap lanh dao xem xet phe duyet trudc cung cap thdng tin cho cae ddi tugng cd lien quan Ddi vdi kiem toan tuan thu, mau cac bao cao nen dugc lap dya tren