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MUC LUC • • DANH MUC tC VIET TAT DANH MUC BANG, BIEU, SO DO TOM TAT LUAN VAN MO DAU _ X •? a X * X X A Chuoug 1: CO SO LY LUAN VA THL'C TIEN VE NANG CAO CHAT LUONG NGUON NHAN LUG CUA KIEM TOAN NHA NUOC y r x 1.1 Nhu’ng van de co ban ve Kiem toan Nha nude 1.1.1 Ban chat va nhiem vu cua Kiem toan Nha nunc 9 1.1.2 Dac diem cua hoat dong Kiem toan Nha nudc 1.1.3 Vai tro cua Kiem toan Nha nudc doi vdi phat trien kinh te - xa hoi 12 1.2 Nhung van de co’ ban ve nang cao chat Iuo’ng nguon nhan luc Kiem toan Nha nudc dieu kien hoi nhap kinh te Quoc te 14 x x x r 1.2.1 Quan mem ve nguon nhan luc va chat luong nguon nhan luc Kiem toan Nha nude 14 1.2.2 Su can thiet khach quan phai nang cao chat luong nguon nhan luc Kiem toan Nha nudc dieu kien hoi nhap kinh te Quoc te .19 r y 1.2.3 Noi dung nang cao chat luong nguon nhan luc cua Kiem toan Nha nudc 23 1.2.4 Nhung nhan to anh hudng den nang cao chat luong nguon nhan luc cua Kiem toan Nha nudc dieu kien hoi nhap kinh te Quoc te 26 X r • A F 1.3 Kinh nghiem nang cao chat luo'ng nguon nhan Iuc Kiem toan cua mot so quoc gia tren the gio’i 30 1.3.1 Kinh nghiem nang cao chat luong nguon nhan luc cua Uy ban Kiem toan Philippines 30 r x 1.3.2 Kinh nghiem nang cao chat luong nguon nhan luc cua co quan Kiem toan Quoc vu vien Trung Quoc 34 1.3.3 Nhung bai hoc kinh nghiem rut co the van dung vao nang cao A f chat luong nguon nhan luc cua Kiem toan Nha nude Viet Nam dieu kien hoi nhap kinh te Quoc te .38 ChuoTig 2: IHLC TRANG CHAT LUONG NHAN LUC CUA KIEM TOAN NHA NUOC VIET NAM 39 X A r •A A • 2.1 Tong quan ve nguon nhan luc cua Kiem toan Nha nude Viet •> Nam qua cac giai doan hinh va phat trien 39 2.1.1 Giai doan 1995 - 2002 39 2.1.2 Giai doan 2003 - 2005 40 2.1.3 Giai doan 2006 den 42 2.2 Hien trang chat luong nguon nhan luc cua Kiem toan Nha nuoc Viet Nam 45 2.2.1 Hien trang chat luong nguon nhan luc Kiem toan Nha nude Viet Nam theo qui mo 45 r \ 2.2.2 Hien trang chat luong nguon nhan luc cua Kiem toan Nha nude Viet Nam theo co cau chuc danh 47 r \ 2.2.3 Hien trang chat luong nguon nhan luc cua Kiem toan Nha nude Viet Nam theo co cau chuan ve trinh dao tao (theo Bang so 2.3) 48 2.2.4 Hien trang chat luong nguon nhan luc cua Kiem toan Nha nude Viet Nam theo tuoi va gidi tinh (Bang 2.5) 50 2.2.5 Hien trang chat luong nguon nhan luc cua Kiem toan Nha nuoc Viet Nam theo thdi gian lam viec thuc te theo chuyen mon dao tao 52 2.2.6 Hien trang chat luong can bo lanh dao va quan ly cua Kiem toan Nha nude Viet Nam 55 2.2.7 Hien trang chat luong nguon nhan lire cua Kiem toan Nha nude r r Viet Nam theo chat luong cong tac cua bon loai nhan lire 57 2.3 Danh gia chat luong nguon nhan luc cua Kiem toan Nha nuoc Viet Nam 58 2.3.1 Nhung ket qua da dat dirge 58 2.3.2 Nhung han che va nguyen nhan cua han che 60 Chirong 3: GIAI PHAP NANG CAO CHAT LlTONG NGUON NHAN LUC CUA KIEM TOAN NHA NUOC VIET NAM TRONG DIEU KIEN HOI NHAP KINH TE QUOC TE 67 3.1 Phuong huong, nang cao chat luong nguon nhan luc Kiem toan Nha niro’c Viet Nam thoi gian tdi 67 3.1.1 Du bao ve hoi nhap kinh te Quoc te cua Viet Nam va yeu cau ve r \ t nang cao chat lugng nguon nhan luc Kiem toan Nha nude 67 3.1.2 Phuong huong nang cao chat luong nguon nhan luc Kiem toan Nha nude dieu kien hoi nhap kinh te Quoc te 74 3.1.3 Muc tieu phat trien Kiem toan Nha nudc Viet Nam den nam 2015 va tarn nhin 2020 78 3.2 Mot so giai phap chu yeu nang cao chat luong nguon nhan luc cua Kiem toan Nha nude Viet Nam dieu kien hoi nhap kinh te Quoc te 80 3.2.1 Doi moi quy trinh va tieu chuan tuyen dung nhan luc cua Kiem toan Nha nudc Viet Nam 80 3.2.2 Nang cao sue khoe, the luc cho can bo, cong chuc Kiem toan Nha nudc 82 3.2.3 Doi mdi cong tac dao tao, boi dudng nang cao trinh cho can bo, cong chuc cua Kiem toan Nha nudc Viet Nam 85 r 3.2.4 Giao due, ren luyen nang cao pham chat dao due cho can bo, cong chuc cua Kiem toan Nha nudc Viet Nam 90 3.2.5 Doi mdi phan cong, danh gia va dai ngo can bo, cong chuc cua Kiem toan Nna nudc Viet Nam 94 KET LUAN 97 DANH MUC TAI LIEU THAM KHAO 99 DANH MUC IT VIET TAT ACCA Hiep hoi Ke toan vien cong chung Vuong quoc Anh ADB Ngan hang phat trien chau A ASOSAI To chuc quoc te cac co quan Kiem toan toi cao Chau A CNAO Co quan Kiem toan Quoc vu vien Trung Quoc CNH Cong nghiep hoa COA Uy ban Kiem toan Philippines HDH Hien dai hoa INTOSAI To chuc cac co quan Kiem toan Toi cao KTNN Kiem toan Nha nuoc KTV Kiem toan vien NSNN Ngan sach Nha nuoc SAI Kiem toan Nha nuoc WB Ngan hang the gioi WTO To chuc thuong mai the gioi XHCN Xa hoi chu nghTa r r r •> r r DANH MVC BANG, BTEA1, SO DO Bieu 2.1: Tinh hinh phat trien nhan luc cua Kiem toan Nha nuoc 41 Scr 2.1: Mo hinh to chuc bo may Kiem toan nha nuoc 44 Bang 2.1: Thue trang nhan luc theo co cau chuc danh cong chuc 47 Bang 2.2: Thue trang nhan luc theo co cau ngach cong chuc .48 A Bang 2.3: Hien trang nguon nhan luc theo trinh dao tao 49 Bang 2.4: Hien trang nhan luc theo co cau chuyen mon dao taov ’ 50 Bang 2.5: Hien trang nhan luc theo co cau ve tuoi 51 r y Bang 2.6: Hien trang nhan luc theo co cau ve gioi tinh 52 Bang 2.7: Hien trang nhan luc theo thbi gian lam viec theo chuyen mon dupe dao tao 55 Bang 2.8: Thue trang can bo lanh dao, quan ly (tir cap vu tro len) 56 r \ \ Bang 2.9: Tong hop ket qua dieu tra muc dap ung yeu cau cong viec 58 Bang 2.10: Luong hoa ket qua danh gia chat luong nguon nhan luc 59 mcdw DAI HOC KINH TE QUOC DAN “ ffl NGUYEN HUY HOANG NANG CAO CHAT LUUNG NGUON NHAN LUC CUA KIEM TOAN NHA NUftC VIET NAM TRONG DIEU KIEN HOI NHAP KINH TE QUOC TE ■ ■ Chuyen nganh: Kinh t§ chinh tri TOM TAT LUAN VAN THAC SY ■ ■ Ha A - 2009 i MO DAU Tinh cap thiet cua de tai nghien cuu Kiem toan Nha nuoc la mot nganh non tre, moi dupe hinh va phat trien 15 nam (1994-2009) Be thuc hien muc tieu cai each nen hanh chinh Nha nude, trien khai thuc hien Luat Kiem toan Nha nuoc, Luat Chdng tham nhung, dap ung ky vong cua Bang, Nha nuoc va nhan dan doi vdi co quan Kiem toan Nha nuoc, doi hoi Kiem toan Nha nude phai cd budc phat trien > r mang tinh dot pha ve moi mat - Trong mot nhung van de mang tinh quyet dinh la nang cao chat lupng nguon nhan lire ca ve chuyen mon nghiep vu va dao due cong vu Bay la van de mang tinh thdi su doi voi tat ca cac co quan he thong thiet che Nha nude va nd cang cd y nghTa quan doi • • 9 vdi Kiem toan Nha nude - Cong cu kiem tra, kiem soat vT mo cua Nha nude cac linh vuc cong Xuat phat tir yeu cau thuc tien dat doi vdi cong tac nang cao chat r a lupng nguon nhan lire cua Kiem toan Nha nude va nhung kien thuc da dupe hoc ve kinh te chinh tri, toi chon de tai "Nang cao chat luomg nguon nhan lire cua Kiem toan Nha nude Viet Nam dieu kien hoi nhap Kinh te Qudc te" lam de tai Luan van thac sy Tinh hinh nghien cuu lien quan den de tai Ba cd mot so de tai nghien cuu lien quan den phat trien nguon nhan lure cua mot so nganh, ITnh vuc nhu Thue, Hai quan, Chung khoan,Biru chinh vien thong, Giao thong van tai Cac de tai tren khong lien quan nhieu den phat trien chat lupng nguon nhan lire cua Kiem toan Nha nude Muc dich nghien cuu cua de tai r r \ \ \ r - He thong hoa nhung van de ly luan ve nguon nhan lire va nang cao chat lupng nguon nhan lire cua Kiem toan Nha nude; - Banh gia thuc trang chat lupng nguon nhan lire cua Kiem toan Nha nude Viet Nam sau 15 nam xay dung va phat trien ii , , r a - Be xuat dinh huong va cac giai phap chu yeu nang cao chat luong nguon nhan lyc cua Kiem toan Nha nude Viet Nam diSu kien hoi nhap kinh te Quoc te Doi tuong va pham vi nghien cuu * Doi tuong nghien cuu cua de tai: r \ •> Nang cao chat luong nguon nhan luc cua Kiem toan Nha nudc Viet Nam dieu kien hoi nhap kinh te Quoc te * Pham vi nghien cuu cua de tai: r > r a x r - Van de nguon nhan luc la van de rat rong Pham vi nghien cuu cua luan van chi tap trung nghien cuu nang cao chat luong nguon nhan lire cua Kiem toan Nha nudc Viet Nam dieu kien hoi nhap kinh te Quoc te A - Ve thdi gian: Luan van nghien cuu tu Kiem toan Nha nudc Viet Nam lap den Phuong phap nghien cuu Luan van dupe thirc hien tren co so sir dung cac phuong phap: •> r - Phuong phap truu tuong hoa khoa hoc ket hop phan tich va tong hop, he thong hoa vat bien chung; khao sat thirc tien, thong ke; du doan, mo hinh hoa, phan tich he thong va suy luan logic de xay dung cac giai phap nang r a cao chat luong nguon nhan lire cua Kiem toan Nha nudc Nhung dong gop khoa hoc cua luan van - Khai quat hoa ly luan ve nguon nhan lire va nang cao chat luong nguon nhan lyc cua Kiem toan Nha nudc Viet Nam r a - Phan tich kinh nghiem nang cao chat luong nguon nhan luc cua Kiem toan Nha nudc mot so nudc nhu Philipine; Trung Quoc va rut nhung bai hoc kinh nghiem cho viec nang cao chat luong nguon nhan luc cua Kiem toan Nha nudc Viet Nam - Danh gia thuc trang chat luong nguon nhan lyc cua Kiem toan Nha nudc Viet Nam hien iii - De xuat nhung phuong huong cor ban va nhung giai phap chu yeu nham nang cao chat luong nguon nhan luc cua Kiem toan Nha nuoc Viet Nam dieu kien hoi nhap Kinh te Quoc te Ket c au cua uan van r x x r r \ Ngoai phan mb dau va ket luan, Luan van duoc ket cau gom chuong r X X Chuong L Co sb ly luan va thuc tien ve nang cao chat luong nguon nhan luc cua Kiem toan Nha nuoc, Chuong Thuc trang chat luong nguon nhan luc cua Kiem toan Nha nuoc Viet Nam, Chuong Phuong huong va giai phap nang cao chat luong nguon nhan luc r x r r cua Kiem toan Nha nuoc Viet Nam dieu kien hoi nhap kinh te Quoc te Chuang CO SO’ LY LUAN VA THUC TiEN VE NANG CAO CHAT LUONG • • • A x , x q x r r NGUON NHAN UX CUA KiEM TOAN NHA NUOC 1.1 Nhung vUn de co ban ve Kiem toan Nha nuoc r v 1.1.1 Ban chat va nhiem vu cua Kiem toan Nha nuac X * Quan niem ve Kiem toan Nha nuoc Kiem toan Nha nuoc la co quan kiem tra tai chi'nh cong cao nhat cua Nha nuoc, thuc hien nhiem vu kiem tra cac hoat dong thu, chi ngan sach Nha r nuoc va cong quy quoc gia * Nhiem vu cua Kiem toan Nha nuoc Kiem toan co quan Nha nuoc va co quan khac b nuoc ngoai; Kiem toan thue; Kiem toan cac hop dong cong va cong trinh xay dung cong; , Kiem toan Chinh phu dien tu; Kiem toan cac Doanh nghiep co su tham gia cua khu vuc cong; Kiem toan to chuc duoc tro cap; Kiem toan to chuc quoc te va sieu quoc gia 1.1.2 Dac diem cua hoat dong Kiem toan Nha nuoc X 9 - Dac diem ve pham vi hoat dong kiem toan cua Kiem toan Nha nuoc 88 z y - Hoan chuong trinh dao tao, boi dudng kien thuc quan ly hanh chinh Nha nudc theo ngach chuyen vien cho 100% nhan luc mdi duoc tuyen dung va bo nhiem ngach; dao tao, bdi dudng kien thuc quan ly hanh chinh ngach chuyen vien chinh va chuyen vien cao cap cho cac can bo quy hoach tir cap phong trd len va bo phan nhan luc duoc bo nhiem cac ngach tuong duong phu hop vdi cac tieu chuan dao tao ngach cdng chuc cdng vu, dong thdi tang r r \ y r cudng kien thuc can thiet dap ung yeu cau trien khai kiem toan hoat dong doi vdi cac co quan, don vi - Hoan chuong trinh dao tao, bdi dudng ly luan chinh tri cho cac chuc danh, cac ngach cdng chuc cua Kiem toan Nha nudc, chu r r cap kien thuc ly luan chinh tri cao cap cho 100% doi ngu can bo lanh dao tir cap phong trd len Tang cudng cac hinh thuc thuc giao due, bdi dudng tu X tuong, dao dire nghe nghiep cua Kiem toan vien Nha nudc phu hop vdi yeu cau cai each hanh chinh Nha nudc va tang cudng dao due cdng vu y - To chuc dao tao, bdi dudng nang cao trinh tin hoc cho nhan luc cua Z Kiem toan Nha nudc theo hudng: Nang cao ky nang su dung cac thiet bi tin hoc, ky nang khai thac va quan tri mang de khai thac va su dung cd hieu qua y r y co so du lieu ve doi tuong kiem toan, co so dir lieu ve van ban phap quy, v.v qua trinh tac nghiep kiem toan; tiep can va khai thac cd hieu qua cac phan mem ho tro hoat dong kiem toan va cac phuong phap ky thuat kiem toan y y hien dai dira tren nen tang cdng nghe thong tin de thich ung vdi yeu cau kiem toan mdi trudng tin hoc hoa cac hoat dong quan ly Nha nudc va mdi trudng thuong mai dien tu Thu tu\ doi mdi noi dung, chuong trinh va phuvng thuc to chuc dao tao, bdi dudng nhan luc cua Kiem todn Nha nudc Hoat dong Kiem toan Nha nudc lien quan den hau het cac linh vuc hoat dong kinh te xa hoi, de hoan chuc nang, nhiem vu theo luat dinh doi hoi Z can bo, cdng chuc - Dac biet la Kiem toan vien Nha nudc ngoai kien thuc 89 chuyen mon sau phai co hieu biet can thiet ve nhieu linh vuc hoat dong r r a kinh te - xa hoi co lien quan Do vay cong tac dao tao, boi duong la het suc z x x ? can thiet, nhien de dam bao tinh hieu qua cua hoat dong dao tao, boi duong, gop phan nang cao chat lupng nguon nhan luc can co su doi moi toan X x dien ca ve noi dung, chuong trinh va phuong thuc dao tao boi duong, phu hop X j /X • /X tinh chat va nhu cau cong viec - Xay dung noi dung, chuong trinh dao tao boi duong kien thuc chung ve Kiem toan Nha nuoc, ve ty luan chinh tri, quan ly hanh chinh Nha nuoc, tin hoc, ngoai ngu on dinh va thong nhat de to chuc dao tao, boi duong chung, cho cac chuc danh cong chuc cua Kiem toan Nha nuoc - Xay dung noi dung, chuong trinh dao tao, boi duong nang cao trinh chuyen mon nghiep vu chi tiet theo tung chuc danh cong chuc, tung ngach cong chuc; xav dung noi dung, chuong trinh dao tao, boi duong cap nhat kien thuc thuong xuyen cho cac chuc danh cong chuc cua Kiem toan Nha nuoc theo tung chuyen nganh kiem toan, tung linh vuc hoat dong cu the, phu hop voi yeu cau phat trien ky nang nghe nghiep theo huong chuyen mon hoa theo chuyen nganh hep hoat dong kiem toan cua Kiem toan Nha nuoc - Doi moi theo huong da dang hoa cac hinh thuc to chuc dao tao, boi duong nhan luc cua Kiem toan Nha nuoc phu hpp voi tung loai hinh, chuyen nganh va tung doi tupng dao tao, boi duong, theo huong: Z X X • Ket hpp to chuc dao tao, boi duong tap trung ve ly luan chuyen nganh voi dao tao, boi duong thuc te thong qua hoat dong thuc tien doi voi cac ngach cong chuc thuoc chuc danh Kiem toan vien va Ky thuat vien kiem toan; • Mo rong hinh thuc dao tao tu xa voi su ho trp cua cong nghe thong tin r x z doi voi cac chuong trinh dao tao, boi duong kien thuc tin hoc, va cap nhat kien thuc thuong xuyen doi voi doi tupng Kiem toan vien Nha nuoc va Ky thuat vien kiem toan 90 3.2.4 Giao due, ren luyen nang cao pham chat dao dire cho can bo, odog ohco oua Kiem than Nha cube Viet Nam Nhu chung ta deu biet,moi nghanh nghe deu co dac thu rieng, co nhung quan he kinh te-xa hoi mang sac thai rieng; vay dao duc nghe nghiep thudng gan vdi dac diem cua tung nganh nghe Dao duc cua can bo kiem toan cung la dao duc cua can bo cong nhan vien nha nudc noi r 7 chung,trong co gan vdi dac diem mang tinh dac thu cua nganh kiem toan Nha nudc Xuat phat tu dac diem nghe nghiep la kiem toan bao cao tai chinh, kiem toan tuan thu, kiem toan hoat dong, tuc la kiem toan nhung ket qua cua don vi dupc kiem toan, cac mat tren qua mot qua trinh hoat dong, chu khong phai nhung viec chua lam hay chua thuc hien Dieu 7 co nghia la kiem toan, kiem toan vien thuc hien nhiem vu kiem 7 toan phai tham tra, xem xet, phan tich de tim cac can cu lam sinh cac ket qua cua don vi dupc kiem toan da dat dupc de tim nguyen nhan va bang chung de so sanh vdi cac van ban phap luat va cac chuan muc kiem toan de rut ket luan mot cach chinh xac, trung thuc, khach quan, de bao cao cho co quan co tham quyen Do la mot cong viec cuc ki phuc tap phai xu ly rat nhieu nhung moi quan he lien quan den lpi ich Nha nudc, lpi ich don vi dupc kiem toan, uy tin cua co quan kiem toan noi chung va danh du cua ngudi kiem toan vien noi rieng Xu ly dupc mot cach thau tinh dat ly, minh bach khong nhung doi hoi ngudi kiem toan A X vien phai co du nang luc ve chuyen mon ma phai co dao duc nghe nghiep sang Can bo, cong chuc nganh Kiem toan Nha nudc cung la nhung ngudi bang xuong, bang thit; cung co nhung nhu cau ve cuoc song nhu bao ngudi khac Trong moi trudng co nhieu cam rv \ r \ < ddi thudng, dieu kien tien quyet gop phan hoan tot nhiem vu dupc Dang, Nha nudc va nhan dan tin tuong, giao cho nganh la phai thudng xuyen cham lo hon nua viec cham lo giao duc, ren luyen nang cao 91 ? •> z pham chat dao du-c cho can bo, cong chuc cua Kiem toan Nha nuoc Viet Nam Noi dung giao duc, ren luyen nang cao pham chat dao duc can chu vao mot so diem chinh nhu sau: r - Mot la, kiem toan vien phai trung tuyet doi vdi phap luat: Trung voi hien phap va phap luat cung co nghia la trung voi To quoc,voi nhan dan Dieu dung voi chien si quan doi nhan dan la phai”trung voi nuoc,hieu voi dan” Do la diem then chot de co duoc nhung pham chat khac cua nguoi kiem toan vien Dieu dam bao cho ket qua kiem toan duoc trung thuc, khach quan - Hai la, khong ham tien bac, “twu sac Lam cong viec kiem toan dung cham den loi ich cua don vi duoc kiem toan, nhat la don vi duoc kiem toan co dau hieu hoac da ro rang pham phap Cai gia phai tra cho nhung ke pham phap la rat nang ne V'l the ho san sang bo tien, gai dep de mua chuoc, moi vao nhung nha hang khach san sang r de nhet hong lam ban lung lay, mat ban linh de bao che cho ho Chi co nhung kiem toan vien chan chinh co ban linh vung vang moi khong bi su cam do V'l the phai ren luyen duc tinh liem khiet, chinh truc, khong bi tha hoa trudc cac cam Thuc tien cho thay nhung ke pham phap khong tu thu doan nao hong mua chuoc nhung nguoi co trach nhiem tra, kiem tra, xet xu co KTNN Tat nhien dao duc khong chi the hien luc di kiem toan, tuc la luc thuc thi nhiem vu ma phai la dao duc thuong truc cua kiem toan vien, phai giu gln hang va phai ren luyen cho kl duoc bat kl truong hop nao Do la chu “Liem” dang ghi nho cua mot cong chuc nha nuoc noi chung, cua mot kiem toan vien nha nuoc noi rieng - Ba la, chan that va than ai: Dieu khong nhung can doi voi dong nghiep, ban be, dong doi, ma can co doi voi nhung nguoi dang lam viec d cac don vi duoc kiem toan Khong chan that va than se khong tao dung duoc su hop tac co 92 loi cho viec thuc thi nghe nghiep Ngay ca kiem toan vien phat hien duoc mot van de gi d don ' vi duoc kiem toan, su chan that va than khong nhung se giai toa duoc nhung vudng mac, cang thing ma tao duoc niem tin de thuyet phuc hon doi vdi don vi duoc kiem toan Bon la, can man, tan tuy, vo tu: - Kiem toan la mot cong viec nang nhoc, phuc tap, doi hoi nguoi kiem toan vien phai can cu chiu kho tu hoc tap nang cao trinh do, nang luc cua minh De co the tim kiem duoc nhung bang chung xac thuc cho cac ket Z 7 luan kiem toan thi doi hoi nguoi kiem toan vien phai het suc tan vdi cong A z z viec, tan vdi dong doi va vdi nhung nguoi lien quan den doi tuong duoc kiem toan Nhung van de tiep can duoc phai het suc vo tu, khach quan, tat ca vi cong viec chung, vi loi ich chung Co lam duoc nhu vay, ket qua kiem toan A mdi thuc su khach quan va trung thuc Dung nhu Ho Chu Tich day “Chi cong vo tu” Khong the thay nguoi ta yeu the thi minh “rudn tdi”, thay nguoi ta “cung cua” thi minh rut lui theo kieu “mem nan, ran buong” Do khong phai la dao duc, la ban linh cua nguoi cach mang, cua Kiem Toan vien nha nudc ma la cua nhung ke co hoi - Nam la, tiet kiem: r x r \ Ai cung biet rang tiet kiem la mot noi dung cua dao duc Ho Chi Minh, r r r r nguoi can bo kiem toan cung phai biet tiet kiem Tiet kiem trudc het la tiet kiem thoi gian Cong viec duoc giao phai tim phuong phap ton it thoi gian nhat nhung dat duoc ket qua cao nhat ve mat cong tac va sinh hoat, di cong tac tranh gay phien ha, sach nhieu gay ton kem cho don vi duoc kiem toan Lam duoc nhu vay thi khong so “Ha mieng mac quai”, ban than lai tap trung duoc tri tue, suc luc vao cong viec r AZ Muon lam duoc nhu vay, Kiem toan Nha nudc can lam tot hon nua nhung viec sau: 93 - Mot la, xay dung va thuc hien qui che khen thudng, ky luat rd rang, y cong bang, nghiem minh Can xay dung va thuc hien qui che khen thudng, ky luat cong b^ng, nghiem minh hem nua de dong vien, khuyen khich nhung ngudi cd pham ' y chat dao due tot qua trinh thuc thi nhiem vu; dong thdi la cong cu de nhac nhd, dan de cho can bo, cong chuc cua nganh mdi phai doi mat vdi cam - Hai Id, giao due, ren luyen pham chat dao due thong qua viec tu nhan xet, danh gid: Sau moi cuoc kiem toan, Kiem toan Nha nudc can to chuc nhan xet, danh gia va binh bau can bo co tich tot cung nhu rut kinh nghiem nhung sai sot qua trinh thuc hien cuoc kiem toan - Ba la, giao due, ren luyen nang cao pham chat dao due phai mang tinh thudng xuyen, lien tuc: Z y y Pham chat dao due nghe nghiep Kiem toan vien Nha nudc can dupe giao y y due, ren luyen d nhieu giac va nhieu hinh thuc khac Cac to chuc 9 y t doan the cung la mot nhung kenh quan gop phan vao viec giao due, ren luyen nang cao pham chat dao due cua doi ngu can bo, cong chuc y y Dinh ky hang nam, Kiem toan Nha nudc can md nhung ldp dao tao bdi dudng ve van hoa nghe nghiep va giao tiep, ung xu r y - Bon la, hoan thien va cu the hod cac chuan muc dao due nghe nghiep y ' y Cac chuan muc dao due nghe nghiep, cac quy dinh ve danh gia chat y lupng hoat dong cua can bo cong chuc cua Kiem toan Nha nudc can dupc hoan thien va va cu the hoa de ap dung thong nhat toan nganh cung la 9 mot nhung giai phap quan trong hoat dong kiem tra, kiem soat gop phan giao due, ren luyen nang cao pham chat dao due cho can bo, cong chuc cua Kiem toan Nha nudc Viet Nam 94 3.2.5 Doi mdi phan cdng, danh gid va dai ngo can bo, cong chuc cua Kiem todn Nha nuoc Viet Nam Su dung nguon nhan lire hgp ly, xay dung cac chinh sach, che dai ngo phu hgp vdi dieu kien cdng viec la mot nhung nhan to co tac dong tich cue de thuc day can bo, cdng chuc tham gia dao tao, tu dao tao va phan dau nang cao trinh ca nhan, tang cudng kha nang thich ung vdi cdng viec dugc \ r \ giao, gop phan nang cao chat lugng nguon nhan luc noi rieng va tang cudng chat lugng, hieu qua hoat dong cua Kiem toan Nha nudc noi chung Noi dung giai phap tap trung giai quyet cac van de sau: 77/h’ nhat, bo nhiem nhan luc dugc tuyen dung vao cac chuc danh, cac A ngach cdng chuc phu hgp nhu cau sir dung, vdi trinh chuyen mon dugc r \ dao tao, phu hgp vdi kinh nghiem thuc te va ky nang nghe nghiep cua tung r ngudi, tao mdi trudng thuan lgi cho cac ca nhan phat huy dugc het kha nang, \ r sd trudng cua minh qua trinh cdng tac; dong thdi khuyen khich hg tham gia dao tao, va tu dao tao de nang cao trinh chuyen mon gop phan nang cao chat lugng nguon nhan luc cua Kiem toan Nha nudc theo quy dinh cua Luat Kiem toan Nha nudc, Tong Kiem toan Nha nudc thuc toan vien - Bo phan nhan luc chu yeu cua Kiem toan Nha nudc true tiep thuc thi nhiem vu kiem toan De dam bao quan ly cd hieu qua luc lugng Kiem toan vien Nha nude, Kiem toan Nha nudc phai sdm hoan thien quy che thi va xet r •> r cap the kiem toan vien Nha nudc theo nguyen tac: - Chi bo nhiem va xet cap the kiem toan vien Nha nudc cho nhung cdng chuc du tieu chuan theo quy dinh cua ngach kiem toan vien va dugc su dung dd thuc thi nhiem vu, chuc trach cua kiem toan vien theo quy dinh; cdng chuc khong du tieu chuan hoac khong du tieu chuan kiem toan vien thi khong 95 duoc bo nhiem vao ngach kiem toan vien, neu du dieu kien tham gia cong tac kiem toan thi xep ngach kiem toan vien du bi, duoc bo tri, su dung de thuc thi nhiem vu, chuc trach cua ngach kiem toan du bi, huong luong va cac che dai ngo danh cho kiem toan du bi va khong duoc xet cap the kiem toan vien Nha nuoc A 7 z - Kiem tra danh gia ve trinh do, nang luc, pham chat dao duc truoc xet cap the kiem toan vien Nha nuoc Dinh ky nam to chuc kiem tra, sat hach va danh gia lai mot lan; neu dat yeu cau thi giu ngach kiem toan vien va a r r a duoc xet nang bac, nang ngach, dong thoi cap lai the Neu khong dat yeu cau thi chuyen sang lam ngach khac (kiem toan du bi) va thu hoi the kiem toan vien Nha nuoc Trong thoi gian giu ngach va thoi gian hieu luc cua the kiem toan vien, neu vi pham nghiem ve chuyen mon nghiep vu va dao duc cong vu se xem xet de thu hoi the kiem toan vien va dinh chi giu ngach kiem toan vien Thu ba, hoan thien va ban hanh cac chuan muc dao duc va van hoa y Z 7 Z nghe nghiep cua Kiem toan vien Nha nuoc de ap dung thong nhat toan A Z nganh Do dac thu hoat dong kiem toan toan Nha nuoc, den phan lon A cac nuoc vien INTOSAI va ASOSAI deu ban hanh cac tieu chuan quy y y dinh ve dao duc nghe nghiep, va van hoa ung xu ap dung cho cac Kiem toan vien Nha nuoc qua trinh thuc thi nhiem vu duoi hinh thuc cac chuan muc ve dao duc, nham dam bao tinh trung thuc, khach quan, doc lap cua hoat dong Kiem toan Nha nuoc Cac vien moi cua INTOSAI va mot so nuoc khac chua xay duoc dung chuan muc rieng thi ap dung cac chuan muc duoc quy dinh Luat Dao duc cua INTOSAI duoi hinh thuc cac khuyen cao va cac quy dinh ve nhung dieu Kiem toan vien khong duoc lam Trong dieu kien Luat Kiem toan Nha nuoc da co hieu luc thi hanh, Kiem toan Nha nuoc can som hoan thien chuan muc dao duc va van hoa nghe 96 a r ? 9 nghiep de ap dung thong nhat toan nganh, dong thdi lam co sd de kiem A soat chat luong va dao due cong vu cua Kiem toan vien Nha nudc phu hop voi yeu cau cai each hanh chinh Nha nudc va thiet lap trat tu, ky cuong linh vuc hoat dong kiem tra, kiem soat cua Nha nudc Thu- tu-, hoan thien cac quy che kiem soat noi bo, hoan thien to chuc bo may cua vu Che va Kiem soat chat lupng kiem toan de giup Tong Kiem toan Nha nudc xay dung va to chuc thuc hien cac quy dinh ve kiem tra, giam < sat chat lupng va dao due nghe nghiep cua Kiem toan vien Nha nuoc ca trudc, va sau qua trinh thuc thi nhiem vu nham tang cudng chat lupng dpi ngu Kiem toan vien Nha nudc, tang cudng ky luat cong vu, gop phan nang cao hieu luc va hieu qua hoat dong kiem toan cua Kiem toan Nha nudc theo chuc nang, nhiem vu dupc quy dinh Thu- natn, xay dung, trinh Uy ban Thudng vu Quoc hoi de an tien luong cua Kiem toan vien Nha nudc theo hudng uu dai doi vdi dpi ngu kiem toan vien, luong kiem toan vien dupc xay dung cao hon luong cong chuc tir 40%- 60%, kiem toan vien co che trang phuc va che phu cap tham nien phu r r hop vdi yeu cau va tinh chat cong viec de thu hut nguon nhan luc chat lupng cao cho linh vuc hoat dong Kiem toan Nha nudc 97 KET LUAN r r a Nang cao chat luong nguon nhan luc la phuong cham chien luoc mang tinh tong the, la bo phan chien luoc phat trien nhan luc cua Kiem toan Nha r A nuoc Viet Nam nham huong toi muc tieu: xay dung, cung co, tang cudng va phat trien Kiem toan Nha nuoc cong cu manh kiem tra, kiem soat viec quan ly va su dung cac nguon luc tai chinh va tai san Nha nuoc, gop phan cung co ky luat tai chinh, lam lanh manh hoa nen tai chinh quoc gia, tien toi su dung co hieu qua cac nguon luc Luan van thac sy “Nang cao chat luong \ \ nguon nhan luc cua Kiem toan Nha nudcViet Nam dieu kien hoi nhap r r r \ r \ kinh te Quoc te” duoc thuc hien tren co so nhung van de ly luan ve quan tri r a nhan luc, tren co so dudng loi, chinh sach cua Dang, Nha nuoc va yeu cau phat 9 r A trien Kiem toan Nha nuoc va thuc trang chat luong nguon nhan luc cua Kiem A toan Nha nuoc Viet Nam Noi dung co ban cua Luan van da thuc hien, gom: a X T /A • /A r r /A • • T r /A , ~ r /A a a /A 4./A - Ye nghien cuu ly luan, Luan van da giai quyet nhung van de ve: • He thong hoa nhung van de ly luan ve hoat dong Kiem toan Nha nuoc 9 r va dac diem hoat dong cua cac co quan Kiem toan Nha nuoc tren the gioi; • He thong hoa nhung van de ly luan co ban ve nhan luc va chat luong nguon nhan luc cua Kiem toan Nha nuoc Viet Nam; • Cac phuong phap danh gia chat luong nguon nhan luc cua Kiem toan Nha nuoc va nhung nhan to quyet dinh, anh huong den chat luong nguon nhan luc cua Kiem toan Nha nuoc xa hoi; • Kinh nghiem cua mot so to chUc quoc te linh vuc hoat dong r 9 r > Kiem toan Nha nuoc va mot so co quan Kiem toan Nha nuoc tren the gioi ve xay dung va quan ly nhan luc - ve nghien cuu thuc tien, Luan van da giai quyet nhung noi dung sau: • Dac diem phat trien va hoat dong cua Kiem toan Nha nuoc Viet nam qua cac giai doan phat trien tu lap; • Thuc trang chat luong nguon nhan luc cua Kiem toan Nha nudc Viet Nam; 98 • Phan tich cac nguyen nhan lam han che chat lupng ngudn nhan lire cua Kiem toan Nha nudc Viet Nam - Ve nhung giai phap: • Fong hop nhung phuong hudng, muc tieu phat trien cua Kiem toan Nha niroc Viet Nam den nam 2015 va nhung van de dat doi voi chat lirpng nguon nhan lire cua Kiem toan Nha node Viet Nam; • De xuat giai phap chu yeu nham nang cao chat lirpng nguon nhan lire cua Kiem toan Nha niroc Viet Nam - Doi moi quy trinh va tieu chuan tuyen dung nhan lire cua Kiem toan Nha niroc Viet Nam - Nang cao sue khoe, the lire cho can bo, cong chuc Kiem toan Nha node - Doi mdi cdng tac dao tao, boi du'dng nang cao trinh cho can bo, cdng chuc cua Kiem toan Nha nudc Viet Nam - Giao due, ren luyen nang cao pham chat dao due cho can bo, cdng chuc cua Kiem toan Nha nudc Viet Nam Nhung noi dung nghien cuu tren day dupc thuc hien tren co so nhung kien thuc ly luan tiep thu dupc qua trinh hoc tap tai trudng, nhung kien thuc thu nhan tu thuc te cdng tac, nhung so lieu, tai lieu thuc te cua co quan Kiem toan Nha nudc; cac cdng trinh nghien cuu nhung linh vuc cd lien quan Trong qua trinh nghien cuu, tac gia nhan dupc sir hudng dan, giup tan tinh cua giao vien hudng dan khoa hoc va cac thay, cd khoa Mac Le r r Nin thuoc trudng Dai hoc Kinh te Quoc dan Mac du da cd nhung cd gang nhat dinh nhung pham vi nghien cuu rong, trinh va thdi gian han che, Luan van khong the tranh khoi nhung han che va thieu sot Tac gia rat mong dupc cac Thay (Cd), va dong nghiep dong gop y kien de tiep tuc hoan thien Nhung y kien dong gop doi vdi tac gia khong chi de sua chira nhung han che, thieu sot cua ban luan van nay, ma giup tac gia nhan thuc day du va hoan thien hon ve phuong phap luan nghien cuu khoa hoc de dap ung yeu can hoc tap, nghien cuu va cdng tac 99 DANH MUC TAI LIEU THAM KHAO Chritian Batal - 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