Luận văn đào tạo nguồn nhân lực tại kiểm toán nhà nước việt nam

^4 :^W «v BO GIAO DUC VA DAO TAO TRUONG DAI HOC KINH TE QUOC DAN - BDSoOGaca - TRUONG DHKTOD j TT THONG TIN THU VIEN • DAO DUY LVONG DAO TAO NGUON NHAN Ll( • • TAI NAM • KIEM TOAN NHA MOC VIET • Chuyen nganh: Quan tri nhan luc Ma nganh: 8340404 LUAN VAN THAC SI QUAN TRI NHAN LtfC Ngudi huong dan khoa hoc: TS VU THI UYEN Ha Noi-Nam 2018 IOI CAM DOAN Toi da doc va hieu ve cac hanh vi vi pham sir trung thirc hoc thuat Toi cam ket bang danh dir ca nhan rang nghien curu toi tir thirc hien va khong vi pham yeu cau ve sir trung thirc hoc thuat Ha Noi, ngayC^thang/42nam 2018 Dao Duy Luong LOI CAM ON De hoan bai luan van toi xin tran cam on cac thay co giao Truong Dai hoc Kinh te quoc dan da tao dieu kien va giup toi hoan de tai nghien cuu Dac biet, toi xin chan cam on sir quan tarn giup tan tinh chi bao cua TS Vu Thi Uyen qua trinh hudng dan toi thirc hien de tai nghien cuu Toi cung xin cam on Ban lanh lanh dao, cac anh chi tai cac phong ban cua Kiem toan Nha nude da giup va ho tro toi viec cung cap cac thong tin, tu lieu lam co so giup toi hoan de tai Cudi cung toi xin gui ldi cam on den gia dinh, ban be da tao dieu kien cho toi de co thbi gian hoan bai luan van YEU CAU CUA HOI DONG CHAM LUAN VAN THAC SI VE • • • y Nhung diem can sua chua bo sung truoc nop luan van chinh thuc cho Vien dao tao SDH Chu tich Hoi dong fKy va ghi rd ho ten) Cam ket cua Hoc vien7 * z / Ok C/?)¥?- Ldir Hoc vien Neu hoc vien co trach nhiem chinh sua theo yeu cau cua Hoi dong cham luan vSn Trong truong hop khong chinh sua se khong duoc cong nhan ket qua bao ve Hoc vien phai dong ban yeu cdu chinh sua nao Duy Lining Nguoi huong dan TS Vu Thr Uyen I Tinhcdp thiet cua de tai Dao tao NNL la mot hoat dong QTNL quan ttong co anh huong lon den chat lucmg NNL va hieu qua hoat dong cua to chuc Luan van da ly giai to su ran thiet phai nghien cuu de tai tten ro so phan tirh:i) Vai tto rua dao tao NNL; ii) Yeu cau doi voi NNL rua Kiem toan nha nuoc ttong boi ranh hoi nhap doi hoi su quan tam nhieu hon doi voi dao tao H Nhfrng cong caa Iuan van r r r r ' - Luan van ro ket cau hop ly, ran doi voi chuong, car chuong muc co su gan ket va dam bao tinh logic rua van de nghien cuu - Phuong phap nghien cuu phu hop voi nguon du lieu thu cap va dam bao tin ray Ben ranh du lieu thu rap, tar gia rung da tien hanh khao sat de co them thong tin ve cong tac dao tao tai Kiem toan nha nuoc r r "> , ' - Khung ly thuyet cua luan van duoc ttinh bay to tang, marh lac voi kinh nghiem dao tao cua Bo Tai Chinh, Bo Giao thong van tai va bai hoc kinh nghiem cho Kiem toan nha nuoc - Thuc ttang dao tao tai Kiem toan nha nuoc da duoc phan tich cho tiet theo cac buoc ttong quy ttinh dao tao - Tten ro so uu diem va han che ve dao tao tai Kiem toan nha nuoc, mur tieu phuong huong phat ttien thoi gian toi, luan van da de xuat cac giai phap nham nang rao hieu qua dao tao Long thoi gian toi va dieu kien thuc hien Cac giai phap kha toan dien va co the xem xet ap dung HL Nhung diem can trao doi va chinh sun Luan van se hoan thien han neu tac gia lun y mot so diem sau day: - Dieu chinh “nhung dong gop cua luan an” (muc 6, trang cho chinh xac han): luan van khong co kien nghi, vi vay nen bo cum tu - Dam bao han su tuang thich giua khung ly thuyet va cac chuang khac cua luan van: nhieu mo hinh danh gia hieu qua dao tao dune trinh bay chuang nhung viec su dung chung luan van han che - Nang luc bo phan phu trach dao tao nen duqc phan tich sau va ro han trinh bay thuc trang thay vi dat a cuoi chuang (phan danh gia chung) nhu hien nay; - Trong so cac nhan to ben KTNN anh huang den dao tao, can de cap them nhan to ve kinh phi danh cho dao tao - Ngoai cac bang so lieu, nen su dung bieu minh hoa ket qua khao sat de tranh su dan dieu trinh bay IV Dann giachhnn Luan van la mot cong trinh nghien cuu co chat luqng, dap ung yeu cau cua mot luan van thac si chuyen nganh QTNL Neu bao ve tot, hoc vien xung dang nhan hoc vi thac si Ha Noi, 27 thang 11 nam 2018 Nguai nhan xet PGS ' TS Pham Thuy Huang Can hoi: Noi dung cua dao tao ve vi tri viec lam tai Kiem toan Nha nudc Danh gia ve muc dap ung yeu cau cong viec cua bo phan phu trach dao tao Vu TCCB va cac dan vi truc thuoc (la nhung dan vi nao?)? CONG HOA XA HOI • • CHU NGHIA VIET • NAM Doc lap - Ty - Hanh phuc BAN NHAN • XET LUAN • VAN THAC • SI A A £ Ten de tai: Dao tao nguon nhan luc tai Kiem toan Nha nircrc Viet Nam Ma so: 8340404 Chuyen nganh: Quan tri nhan lire Hoc vien: Dao Duy Luong Ngird’i phan bien: Doan Thi Mai Huong Don vi cong tac: Dai hoc Lao dong - Xa hoi De tai luan van “Dao tao nguon nhan lye tai Kiem toan Nha nuoc Viet Nam” co y nghia thirc tien cao vai trd quan cua nguon nhan lire doi voi sir phat trien f \ A cua to chuc va nhung han che edn ton tai dao tao nguon nhan lire tai Kiem toan Nha nuoc Viet Nam Sy khong trung lap cua de tai nghien cuu so voi cac cong trinh khoa hoc, luan van da cong bo o’ va ngoai nuoc Luan van khong trung lap voi cac tai lieu, cong trinh nghien cuu da dupe cong bo ma ngubi doc dupe biet Sy phu hyp giua ten de tai voi noi dung nghien cuu, cung nhu vcri chuyen nganh va ma so dao tao A Noi dung nghien cuu phu hpp vdi ten de tai cung nhu voi chuyen nganh va ma so dao tao Ket qua nghien cuu cua tac gia /■ A A Trong chuong 1, tac gia da he thong hoa co so ly luan ve dao tao nguon nhan lire to chuc, lam rd cac khai niem co lien quan nhir khai niem nguon nhan lire, dao tao nguon nhan lire, noi dung dao tao nguon nhan lire to chuc Dong thdi, r r tac gia cung chi cac nhan to ben ngoai va ben to chirc anh hudng den dao tao nguon nhan lire Tac gia da nghien cuu kinh nghiem dao tao nguon nhan luc cua Bo Tai chinh, Bo Giao thong van tai, tir rut cac bai hoc kinh nghiem cho Kiem toan Nha nude Viet Nam Trong chuong 2, xuat phat tu chuc nang nhiem vu, co cau to chuc bo may va dac diem nguon nhan luc cua Kiem toan Nha nude Viet Nam, tac gia da mo ta thuc trang dao tao nguon nhan lire tai Kiem toan Nha nude Viet Nam Tac gia cung phan r r \ tich thuc trang cac nhan to ben ngoai va ben anh huong den dao tao nguon nhan lire tai Kiem toan Nha nude Viet Nam Sau phan tich thuc trang dao tao nguon nhan lire tai Kiem toan Nha nude Viet Nam, tac gia da chi iru diem, han che va nguyen nhan dao tao nguon nhan luc tai Kiem toan Nha nude Viet Nam, lam co so cho viec de xuat cac giai phap d chuong Trong chuong 3, tac gia da de xuat cac giai phap hoan thien dao tao nguon nhan luc tai Kiem toan Nha nude Viet Nam Mot so giai phap phu hop va kha thi Mot • so diem can hoan thien • them - Phan md dau: Tac gia can hoan thien Tong quan tinh hinh nghien cuu, cap nhat, bo sung them cac cong trinh nghien cuu cd lien quan; Pham vi nghien cuu ve mat thdi gian; - Can dua each hieu cua tac gia luan van ve cac khai niem duqc trinh bay tai muc 1.1 - Cac bai hoc kinh nghiem rut cho Kiem toan Nha nude Viet Nam tai tieu muc 1.4.3 chua that gan vdi kinh nghiem dao tao nguon nhan luc cua Bo Tai chinh, Bo Giao thong van tai , - —, Noi dung, phuong phap to chuc quan ly doan kiem toan Noi dung va phuong phap kiem soat chat luong kiem toan va dao due nghe nghiep KTV 11 Noi dung, phuong phap kiem toan trach nhiem kinh te 12 Noi dung va phuong phap kiem toan chuyen de 13 Noi dung va phuong phap kiem toan phuc tra 10 ’f Cong 15 (10 L1 + 5ih) 20 (15 Ll + 5ih) 10 15 (10 L1 + 51h) 15 (10 L1 + 51") 240 tiet + Chirong trinh dao tao ngach kiem toan vien cao cap cho doi tuong la cong chuc dang d ngach kiem toan vien chinh co thdi gian giu ngach 03 nam tro len hoac d ngach tuong duong co thdi gian giu ngach 06 nam trd len; cdng chuc dang d ngach chuyen vien cao cap va tuong duong Chuong trinh boi duong ngach KTV cao cap voi tong quy thdi gian dao tao, boi duong la 24 tuan Trong do: - Dao tao tap trung theo chuong trinh Quan ly nha nudc ngach chuyen vien cao cap: 12 tuan (theo chuong trinh cua Bo Noi vu) - Dao tao, boi duong chuyen nganh kiem toan: 04 tuan, gom 160 tiet; theo 04 nhom chuyen de, gom: (1) Nhom chuyen de 1: Co so phap ly va nghe nghiep ve to chuc va hoat dong KTNN Thdi luong: 45 tiet (2) Nhom chuyen de 2: Phan tich chinh sach kinh te, tai chinh vi mo phuc vu cho cdng tac kiem toan cua KTNN Thdi luong: 30 tiet (3) Nhom chuyen de 3: Xay dung va to chuc thuc hien chien luge phat trien KTNN d Viet Nam Thdi luong: 35 tiet (4) Nhom chuyen de 4: To chuc va quan ly hoat dong kiem toan cua KTNN Thdi luong: 50 tiet - Di thuc te va nghe bao cao chuyen de tai cac don vi: tuan - Viet va bao ve de an: tuan Giang vien la mot so can bo lanh dao KTNN, lanh dao cap vu cd trinh chuyen mon, su pham, va mdi cac chuyen gia, cac giang vien tu cac trudng dai hoc, hoc vien Chuong trinh dao tao truoc bd nhiem chuc vu lanh dao, quan ly: -Chuang trinh dao tao theo tieu chuan chuc danh lanh dao, quan ly cap phdng dupe KTNN xay dung theo chuong trinh Bo Noi vu ban hanh, thoi gian dao tao 20 ngay, dia diem tai KTNN, doi tupng tham gia la tat ca cong chuc, vien chuc gitr chuc vu lanh dao cap phdng (trudng phdng, trudng phdng) va cdng chuc, vien chuc dien quy hoach chuc danh lanh dao cap phdng - Dao tao kien thuc lanh dao cap vu (cu di hoc tai Hoc vien Hanh chinh quoc gia): Day la chuong trinh dao tao Bo Noi vu xay dung va quan ly Doi tupng tham gia ldp hoc la lanh dao cap vu duong nhiem hoac cdng chuc, vien chuc thuoc dien quy hoach lanh dao cap vu Chuong trinh dao tao theo yeu cau cua vi tri viec lam, bao gom: - Chuong trinh dao tao kien thuc, ky nang cho trudng doan kiem toan, to trudng td kiem toan: Hoat dong kiem toan dupe chia theo tung doan kiem toan, to kiem toan, mdi td theo yeu cau nhiem vu se cd 01 td trudng va trung binh 03 vien Theo chuong trinh dao tao dupe phe duyet, doi tupng dao tao la cac cdng chuc KTV dupe giao nhiem vu lam td trudng trudng doan kiem toan Chuang trinh gom 06 chuyen de, tong so 30 tiet, mdi chuyen de 05 tiet - Chuong trinh dao tao theo loai hinh kiem toan, gom co 05 chuong trinh dao tao sau: Kiem toan bao cao tai chinh, kiem toan tuan thu, kiem toan hoat dong, kiem toan mdi trudng va kiem toan cdng nghe thong tin Hien tai, KTNN tap trung chu yeu dao tao 03 chuong trinh la kiem toan hoat dong, kiem toan mdi trudng va kiem toan cong nghe thdng tin, day la 03 loai hinh kiem toan mdi dupe ap dung tai KTNN Doi tupng tham gia la tat ca cdng chuc, vien chuc dang tham gia kiem toan cac linh vuc kiem toan tren hoac nhung cdng chuc, vien chuc co nhu cau hoc tap, nang cao kien thuc, ky nang - Chuong trinh dao tao ky nang, nghiep vu: Chuong trinh chu yeu dao tao chuyen sau ve ky nang, nghiep vu kiem toan cac linh vuc: Ngan sach nha nudc, doanh nghiep dau tu xay dung, du an dau tu xay dung cdng trinh, tai chinh-ngan hang Mdi linh vuc dao tao dupe chia theo 03 cap nhu sau: + Cap 1: Doi tupng cong chuc duoc phan cong kiem toan linh vuc co tir 01-03 nam kinh nghiem lam viec Thoi gian dao tao tir 08-10 + Cap 2: Doi tuong cong chuc duoc phan cdng kiem toan linh vuc co tir 04-08 nam kinh nghiem lam viec.Thdi gian dao tao tir 06-08 + Cap 3: Doi tuong cdng chtrc dupe phan cdng kiem toan linh vuc co tir 09 nam kinh nghiem lam viec trd len Thdi gian dao tao tir 05 Ngoai ra, cac cdng chtrc d cac linh vuc khac co nhu cau hoc tap, nghien cuu deu co the dang ky tham gia chuong trinh dao tao Chuong trinh dao too kien thuc, ky nang chuyen nganh bat buoc hang nam KTNNxay dung, bao gom: - Chuong trinh tap huan, boi duong chia se kien thuc gan voi thuc hien nhiem vu kiem toan cua doan kiem toan: Hang nam, cac don vi trien khai theo hudng quan triet muc tieu kiem toan nam, gan vdi dot sinh hoat chinh tri thdi gian khoang Mot so don vi co to chtrc mot so buoi mang tinh cap nhat kien thtre, co mot so noi dung mdi cac chuyen gia tir ben ngoai, don vi dupe kiem toan, thdi gian cap nhat thudng la 01 - Chuong trinh bien, giao due phap luat: Chuang trinh bien, giao due phap luat cua nganh dupe thuc hien hang nam theo ke hoach Vu Phap che chu tri, xay dung va dupe Lanh dao KTNN phe duyet Noi dung chu yeu la cac luat chung, luat mdi ban hanh Dao tao ly luan chinh tri: Hien tai, KTNN chi co nhu cau ctr cdng chtrc, vien chtrc tham gia dao tao trinh ly luan chinh tri cao cap; chua cu cdng chtrc, vien churc di dao tao trinh ly luan chinh tri trung cap va so cap Hang nam tren co sd chi tieu phan bo cua Ban To chtrc Trung uong, KTNN se soat va ctr cdng chtrc du dieu kien di hoc tai Hoc vien Chinh tri quoc gia Ho Chi Minh va cac co so cua Hoc vien tren ca nudc Doi tupng tham gia dao tao trinh cao cap ly luan chinh tri nhu sau: Lanh dao cap vu va tuong duong hoac lanh dao cap phdng thuoc dien quy hoach can bo cap vu chua dupe dao tao cao cap ly luan chinh tri; la dang vien Dang cong san Viet Nam; co bang tot nghiep dai hoc trd len Dao tao kien thuc quan ly nha nuac cac ngach: Chuyen vien, chuyen vien chinh, chuyen vien cao cap tai Hoc vien Hanh chinh quoc gia, Trudng dao tao, boi duong can bo, cong chuc Bo Noi vu, Truong dao tao, boi duong can bo, cong chuc lao dong xa hoi Day la chuong trinh dao tao Bo Noi vu xay dung va quan ly Dao tao kien thuc qudc phong va an ninh: Dao tao kien thuc quoc phdng va an ninh duoc chia lam 04 ddi tuong nhu sau: Ddi tuong - Lanh dao KTNN (Tong KTNN, Pho Tong KTNN); Ddi tuong - lanh dao cap vu (vu trudng, vu trudng, giam doc va giam doc cac don vi su nghiep cac ban quan ly true thuoc KTNN); ddi tuong - lanh dao cap phong (trudng phdng, trudng phdng); doi tuong - cong chuc, vien chuc, dang vien khong giu chuc vu lanh dao Trong do, ddi tuong va ddi tuong duoc KTNN cu di dao tao qua Hoc vien Chinh tri Bo Qudc phdng va Trudng chinh tri khu vuc; ddi tuong 3, ddi tuong KTNN phoi hop vdi Hoi dong giao due qudc phdng va an ninh quan Cau Giay (KTNN dong tren dia ban quan Cau Giay) va Bo Tu lenh thu Ha Noi td chuc tai KTNN Cac che dao tao khac, bao gdm: - Chuong trinh dao tao kien thuc tin hoc: Chuong trinh dao tao ky nang kien thuc tin hoc can thiet, huu dung cho KTVNN de phuc vu cho hoat dong chuyen mon nghiep vu thuc hien cong tac kiem toan Trung tam Tin hoc chu tri xay dung va td chuc thuc hien Noi dung bdi dudng gdm: Nang cao trinh tin hoc van phdng (Windows, Word, Excel, khai thac mang, thu dien tu ); khai thac tinh nang nang cao nham ho tro hoat dong kiem toan hieu biet cac phan mem cac don vi dupe kiem toan dang su dung (nhu: phan mem ke toan, du toan, ngan hang ) nham ho tro hoat dong kiem toan cua KTVNN, khai thac, su dung cac phan mem ung dung hoat dong noi bo cua KTNN; doi tuong la cong chuc, vien chuc, KTV; chuong trinh dao tao, phat trien doi ngu can bo chuyen trach cong nghe thong tin; thdi gian mdi ldp tu den - Dao tao tieng Anh cho doi ngu lam cong tac hop tac qudc te (tieng anh nang cao, bien dich, phien dich); - Dao tao nang cao trinh chuyen mon (van bang 2, thac si, tien si) tai cac Truong Dai hoc, Hoc vien; - Dao tao chung chi kiem toan quoc te ACCA (Hiep hoi Ke toan cong chung Anh Qu6c), CPA Australia (Hiep hoi toan cong chung Australia) Phu luc 04 Phieu danh gia cua hoc vien Trudng Dao tao va BDNVKT su dung x - - , r; - - - x ~- - r> KIEM TOAN NHA NUOC TRU Ong DAO tao vA BO1 DU°ng NGHIEP VU KIEM TOAN ~ Z CONG HOA XA HOI CHU NGHIA VIET NAM 06c lap - Tu- - Hanh phuc _! • _ Ha Noi, thang nam 20 phieu danh gia cUa hoc vien Khoa dao tao: Thdi gian: Dia diem: Trudng Dao tao va Boi dudng nghiep vu kiem toan rat mong nhan duoc su dong gop y kien cua cac hoc vien ve nhung noi dung sau: Noi dung cac chuyen de Tinh phu hop voi vi tri cong viec cua HV TT Chuyen de Rat phu hop Phu hop Chua phu hop Tinh huu ich doi vdi cong viec hien tai cua HV Rat huu ich Huu l'ch Khong huu l'ch Y kien khac ve noi dung cac chuyen de + Nhung noi dung thua can cat bo: + Nhung noi dung thieu can bo sung: + Y kien khac: Giang vien Phuong phap su- pham Chuyen de TT Giang vien Tdt Kha Trung binh Yeu Y kien khac ve giang vien: Ye to chuc, quan ly lop hoc + Dia diem lap hoc: Phu hap Chua phu hap + Tai lieu phuc vu hoc tap: Chua tot + Thdi gian to chuc ldp hoc: Phil hap Chua phu hap + Trang thiet bi giang day: Tdt Chua tot Y kien khac: 4.Nhung de xuat, gop y khac Trudng Dao tao va Boi duong nghiep vu kiem toan tran cam! Phu luc 05.De xuat nguyen tac thiet ke va dinh hudng hoan thien noi dung chuong trinh dao tao cac ngach KTVNN Mot la, de xuat khung chuong trinh va chuong trinh khung doi vdi dao tao cac ngach KTV doi tuong nganh kinh te A- Chuyen vien lam nhiem vu kiem toan (Chuong trinh Tien KTV) Thdi luong dao tao, bdi duong: Khoang 400 - 500 tiet Khung chuong trinh: chia lam khoi kien thuc: - Khoi kien thuc chung ve KTNN: khoang 20% - 25%; - Khoi kien thuc bd tro cho chuyen mon kiem toan: khoang 30% - 35%; - Khoi kien thuc chuyen nganh kiem toan: khoang 40% - 50% Trong mdi phan khoi kien thuc phan bd ty le kien thuc ly thuyet khoang 30% - 35% va kien thuc thuc tien khoang 65% - 70% Chuong trinh khung: - Khoi kien thuc chung ve KTNN: Bao gom cac noi dung kien thuc chung ve KTNN, nhu: Gidi thieu Luat KTNN; Nghi quyet cua Quoc hoi, Quyet dinh ve co cau td chuc, chuc nang, nhiem vu, quyen han cua KTNN, cac don vi true thuoc KTNN; Quy che lam viec cua KTNN; Quy che td chuc va hoat dong doan kiem toan; Quy tac ung xu va dao due nghe nghiep KTV cua KTNN; - Khoi kien thuc bd tro cho chuyen mon kiem toan: Bao gom cac noi dung kien thuc chuyen mon ve co che, chinh sach, che tai chinh ke toan bd tro cho chuyen mon kiem toan nhu: Co che chinh sach ve quan ly NSNN, tai chinh cac don vi hanh chinh su nghiep va che ke toan lien quan; Co che chinh sach, che quan ly tai chinh va ke toan doanh nghiep; Co che chinh sach, che quan ly tien te, tai chinh tin dung va ngan hang; Co che chinh sach, che quan ly cac du an dau tu - Khoi kien thuc chuyen nganh kiem toan: Bao gom cac noi dung kien thuc co ban nang cao va chuyen nganh kiem toan, nhu: Kien thuc ly thuyet kiem toan va kiem toan bao cao tai chinh nang cao (muc dich he thdng hoa va nang cao nhung kien thuc co ban ve ly thuyet kiem toan va kiem toan bao cao tai chinh da trang bi d truong dai hoc); Muc tieu, noi dung va phuong phap kiem toan bao cao tai chinh cac lmh vuc ngan sach, doanh nghiep, dau tu du an, to chuc tai chinh, ngan hang; Cac quy trinh kiem toan (quy trinh chung, quy trinh kiem toan cac linh vuc ngan sach doanh nghiep, dau tu du an, to chuc tai chinh, ngan hang); Giai thieu he thong chuan muc kiem toan cua KTNN (trong di sau mot so chuan muc dan gian va de, cac chuan muc kho, phuc tap se danh cho chuong trinh dao tao KTV); Ho so mau bieu kiem toan cua KTNN; Nhat ky kiem toan va ky nang ghi nhat ky KTV B- Ngach Kiem toan vien Thai luong dao tao: Khoang 300 - 320 tiet Khung chuong trinh: chia lam khoi kien thuc: - Khoi kien thirc chung ve KTNN: khoang 15% - 20%; - Khoi kien thuc bo tro cho chuyen mon kiem toan: khoang 30% - 35%; - Khoi kien thuc chuyen nganh kiem toan: khoang 45% - 55% Trong moi phan khoi kien thuc phan bo ty le kien thirc ly thuyet khoang 30% - 35% va kien thirc thuc tien khoang 65% - 70% Chuang trinh khung: - Khoi kien thirc chung ve KTNN: Bao gom cac noi dung bo sung va nang cao kien thirc chung ve KTNN, nhu: Luat KTNN (phan tich dao ly, co so khoa hoc va thuc tien, so sanh voi Tuyen bo Lima, Tuyen bo Mehico va mot so Luat KTNN mot so nude ); Chuan muc dao dire KTV KTNN; To chuc va quan ly hoat dong to kiem toan; Giai thieu mot sd thong tin ve cac To chuc cac co quan Kiem toan toi cao the gidi va khu vuc; gidi thieu khai quat dinh hudng chien luge phat trien KTNN - Khoi kien thirc bo trg cho chuyen mon kiem toan: Bao gom cac noi dung bo sung them kien thirc ve co che, chinh sach mot so linh vuc, bo sung cac kien thirc, phuong phap va ky nang phan tich tai chinh ke toan de bo trg cho chuyen mon kiem toan, nhu: Co che chinh sach che quan ly linh vuc thue; Co che chinh sach che quan ly linh vuc kho bac; Co che chinh sach che quan ly tai chinh nha nuac ngoai ngan sach ; Phan tich bao cao tai chinh va hieu qua quan ly, hoat dong cac dan vi hanh chinh su nghiep; Phan tich bao cao tai chinh va hieu qua quan ly, hoat dong doanh nghiep; Phan tich bao cao tai chinh va hieu qua quan ly, hoat dong cac to chuc tai chinh ngan hang; Phan tich hieu qua cac du an dau tu - Khdi kien thuc chuyen nganh kiem toan: Bao gom cac noi dung kien thuc moi ve kiem toan, nhu: Kiem toan hoat dong, kiem toan chuyen de, kiem toan dieu tra; kien thuc chuyen sau ve linh vuc kiem toan, nhu: kiem toan ngan sach; kiem toan doanh nghiep; kiem toan du an dau tu; kiem toan to chuc tai chinh, ngan hang; kiem toan cac chuong trinh muc tieu; Quy trinh, phuong phap ky nang lap ke hoach kiem toan tong quat, ke hoach kiem toan chi tiet; quy trinh, phuong phap, ky nang lap bao cao kiem toan cua to kiem toan; he thong chuan muc kiem toan cua KTNN (cac chuan muc chua gidi thieu sau d chuong trinh dao tao, bdi dudng ngach KTVdu bi); Noi dung, phuong phap to chuc va quan ly td kiem toan C- Ngach Kiem toan vien chinh Thdi luong dao tao: Khoang 200 - 250 tiet Khung chuong trinh: chia lam khoi kien thuc: - Khoi kien thuc chung ve KTNN: khoang 15% - 20%; - Khoi kien thuc bd tro cho chuyen mon kiem toan: khoang 30% - 35%; - Khoi kien thuc chuyen nganh kiem toan: khoang 45% - 55% Trong mdi phan khdi kien thuc phan bd ty le kien thuc ly thuyet khoang 30% - 35% va kien thuc thuc tien khoang 65% - 70% Chuang trinh khung: - Khdi kien thuc chung ve KTNN: Td chuc va quan ly hoat dong doan kiem toan; Mot sd van de chung ve kiem soat chat luong kiem toan; Chien luoc nang cao chat luong kiem toan den nam 2020 cua KTNN; Hudng dan, dao tao, bdi dudng KTV - Khdi kien thuc bd tro cho chuyen mon kiem toan: Bao gdm cac noi dung kien thuc ve lanh dao va quan ly, nhu: ky nang lanh dao va quan ly hoat dong kiem toan; kien thuc ky nang va phuong phap phan tich cac co che, chinh sach mot so linh vuc chuyen nganh phuc vu va ho tro cho cong tac kiem toan, nhu: Noi dung, phuong phap lap, doc va phan tich bao cao quyet toan ngan sach nha nuoc; Phan tich va danh gia cac co che, chinh sach tai chinh doanh nghiep, thue, tien te, dau tu - Khoi kien thuc chuyen nganh kiem toan: Bao gom cac noi dung kien thuc moi ve kiem toan, nhu: Kiem toan moi trudng; Kiem toan mdi trudng cdng nghe thdng tin; cac kien thuc chuyen sau kiem toan, nhu: Xay dung ke hoach kiem toan nam; Quy trinh, phuang phap ky nang lap bao cao kiem toan cua doan kiem toan; Lap bao cao kiem toan nam; Noi dung, phuang phap va ky nang quan ly va kiem soat chat luong kiem toan va dao due nghe nghiep KTV; Td chuc quan ly ho sa kiem toan; Noi dung, phuong phap td chuc va quan ly doan kiem toan Hai la, de xuat nguyen tac thiet ke khung chuong trinh va chuong trinh khung doi vdi dao tao cac ngach KTVNN doi tuong nganh ky thuat (ky su) nhu sau: Thdi lupng dao tao tang them khoang 100 - 150 tiet so vdi doi tupng nganh kinh te tuong duong cac ngach Khung chuong trinh: cung chia lam khoi kien thuc va ket cau tuong tu nhu doi tupng nganh kinh te Chuang trinh khung: - Khoi kien thuc chung ve KTNN: Cac ngach tuong tu nhu chuong trinh nganh kinh te - Khoi kien thuc bd trp cho chuyen mon kiem toan: + Doi vdi chuong trinh dao tao tien KTV: Bao gom cac noi dung kien thuc ly thuyet co ban ve tai chinh, ke toan va cac co che, chinh sach, che va ky thuat xay dung co ban bd trp cho chuyen mon kiem toan, nhu: Ly thuyet tai chinh; Ke toan dai cuong; Kinh te dau tu; Quan ly du an dau tu xay dung co ban; Dinh muc kinh te ky thuat dau tu xay dung; Dau thau XDCB; Dinh gia XDCB; Mot sd chuyen de ve ky thuat thiet ke, ket cau, vat lieu, thi cdng, chat lupng cdng trinh + Doi vdi chuong trinh dao tao ngach KTV: Bao gom gidi thieu mot so noi dung dai cuong ve quan ly NSNN, quan ly tai chinh cac don vi hanh chinh su nghiep; quan ly tai chinh doanh nghiep; Dai cuong ke toan tai chinh doanh nghiep, ke toan don vi chu dau tu; Quan ly dat dai, tai nguyen khoang san; Quan ly quy hoach, thi va kinh doanh bat dong san; Mot so chuyen de ve ky thuat thiet ke, ket cau, vat lieu, thi cong, chat luong cong trinh (nang cao); Co che chinh sach che ve lmh vuc dau tu xay dung co ban va gidi thieu co che chinh sach mot so lmh vuc khac lien quan nhu: ngan sach, tai chinh, thue ; Phan tich hieu qua cac du an dau tu + Doi vdi chuong trinh dao tao ngach KTV chinh: bao gom cac noi dung kien thuc ve lanh dao va quan ly, nhu: ky nang lanh dao va quan ly hoat dong kiem toan; Kien thuc ky nang va phuong phap phan tich cac co che, chinh sach mot so linh vuc chuyen nganh phuc vu va ho tro cho cong tac kiem toan, nhu: Noi dung, phuong phap lap, doc va phan tich bao cao quyet toan du an dau tu; Phan tich va danh gia cac co che, chinh sach ve dau tu; - Khoi kien thuc chuyen nganh kiem toan: + Doi vdi chuong trinh dao tao tien KTV: Bao gom cac noi dung co ban ve kiem toan, nhu: Ly thuyet kiem toan; Nhung van de co ban ve kiem toan bao cao tai chinh; Cac quy trinh kiem toan (quy trinh chung, quy trinh kiem toan dau tu du an, quy trinh kiem toan chuong trinh muc tieu); Muc tieu, noi dung, phuong phap kiem toan cac du an dau tu; Gidi thieu khai quat he thong chuan muc kiem toan cua KTNN; Gidi thieu ho so mau bieu kiem toan chung va linh vuc kiem toan cac du an dau tu + Doi vdi chuong trinh dao tao ngach KTV: Bao gom cac noi dung kien thuc co ban nang cao va chuyen nganh kiem toan, nhu: Kiem toan bao cao tai chinh nang cao (muc dich nang cao nhung kien thuc co ban ve kiem toan bao cao tai chinh da trang bi d ngach KTVdu bi); Gidi thieu muc tieu, noi dung va phuong phap kiem toan bao cao tai chinh mot so linh vuc ngan sach, doanh nghiep; Gidi thieu sau hon mot so chuan luc lien quan den kiem toan du an dau tu; Chuyen de sau ve kiem toan du an dau tu; Gidi thieu Quy trinh, phuong phap, ky nang lap ke hoach kiem toan chi tiet; Quy trinh, phuong phap, ky nang lap bao cao kiem toan cua to kiem toan; Noi dung, phuong phap to chuc va quan ly to kiem toan + Ddi vdi chuong trinh dao tao ngach KTV chinh: Bao gdm cac noi dung kien thuc mdi ve kiem toan, nhu: Kiem toan hoat dong; kiem toan mdi trudng; cac kien thuc chuyen sau kiem toan, nhu: Xay dung ke hoach kiem toan cuoc kiem toan; Quy trinh, phuong phap, ky nang lap bao cao kiem toan cua doan kiem toan; Noi dung, phuong phap va ky nang quan ly va kiem soat chat luong kiem toan va dao due nghe nghiep KTV; Td chuc quan ly ho so kiem toan; Noi dung, phuong phap td chuc va quan ly doan kiem toan rurniun Document Viewer Turnitin Originality Report Processed on: 07-Jan-2019 16:37 +07 ID: 1061892293 Similarity by Source Word Count: 50501 Similarity Index Submitted: 17% Internet Sources: Publications: Student Papers: 16% 6% 9% LUAN VAN By Duy LiTdng Dao include quoted^ _ include bibliography mode: j quickview (classic) report excluding matches < 30 words download print 3% match (Internet from 26-NOV-2015) http://vbpl.vn 1% match (Internet from 29-Jul-2018) https://luathunq phat.weeblv.com/bloq 1% match (Internet from 26-May-2018) http:ZZulsa.edii.vn 1% match (Internet from 29-Jul-2017) http://www.zbook.vn 1% match (Internet from 31-Aug-2017) http://dulieu.tailieuhoctap.vn 1% match (Internet from ll-Jun-2016) http://www.ulsa.edu.vn