- Mflc dp cdng khai hod thdng tin cdn lam giam hieu qua vd y nghia ciia hoat dpng kiem todn d ehd nd l a m eho cdc chu the trong n e n kinh te khdng ed thdi quen sfl dung cdc bao ca[r]
(1)^
NANG CAO fm^mi^mammm.iEM TOAN
DOC LAP BAO CAO TAI CHINH CUA NGAN HANG THl/dNG MAI VIET NAM
TS LE TAN PHl/dC*
Trong nen kinh te hien nay, ddc biet Id sau VN gia nhap vdo WTO thi hoat dong ngdn hdng rat da dang phiic tap, v&i mvic rui ro tiem dn ldn Ben canh do, hoat dong ngdn hdng CO vai tro rdt l&n nen kinh te dong thdi rdt nhay cam vdi cdc dieu kien kinh te vd chinh tri, do cdn thiet phdi kiem todn doc lap cdc bdo cdo tdi chinh ngdn hdng thiicfng mai
1 YlTu t^inh hirdng dlTn ho^t d$ng kilm toin d$c l$p BCTC cda NHTM VN
1.1 Yeu to ngi tai ngdn hdng thiicfng mai
H^ t h o n g k i e m s o a t n p i bo
Nlidng han ciie cua bp phdn kiem todn npi bp: - Nguyen nhdn trUc tie'p: Mdt nhflng
nguyen nhdn quan trpng Id chUa cd sU phan biet rach rdi gifla cdng tdc kiem tra, Idem todn ndi bd vd cdng tdc kiem sodt mdi qui tnnh nghiep vu
- Nguyen nhdn gidn tiep: Mflc dp quan he dpc vd ngang nhfl hien 1dm cho hieu qua cua tinh dpc lap phan ndo hi han che Trong quan he dpc,
bd phan KTNB chi n h a n h phan ndo chiu sU chi dao v l m a t nghiep vu cua phdng KTNB Trung uang, song mpi bdo cdo kiem tra diu khdng the vuat cap, vdn phdi Id bdo cao gidm ddc chi nhdnh Mat khdc, quan he ngang KTNB trUc thudc giam ddc, thUc hien ehuang trinh kiem toan ndi bd gidm ddc ehi n h a n h chi dao
1.2 Yeu to dnh hiidng tU cdc cong ty kiem todn viec kiem todn dgc lap cdc bdo cdo tdi chinh NHTM
(2)MMS QUAN TRI DOANH NGHIEP
^
n h a n mdi dflpc ky ten bao cdo kiem todn - Cdc doanh nghiep, eac chu dau tU VN chUa cd thdi quen sfl dung thdng tin tdi chinh dfldc kiem todn de dfla cdc quye't dinh dau tfl cung gdp phan lam cho cdc kiem toan vien khdng t h a y h e t dupc trach nhiem cua minh dd'i vdi chat Ifldng dich vu kiem todn minh cung cap
- Su canh t r a n h khdng Idnh m a n h gifla cac cdng ty kiem todn bang edeh h a gid phi da gidn tie'p dnh hfldng de'n chat Ifldng cua bao cao Idem todn Gid phi Idem toan cdt gidm, de dam bao lai nhuan kinh doanh, cac cdng ty kiem todn bat budc phai cdt giam thdi gian kiem todn, cat giam thu tuc kiem todn so' lUpng Cdc bdng chflng kiem todn hi thu hep, ke't qua dan de'n rui ro kiem todn cao
- Mat khdc, cdc cong ty kiem todn cdn non tre, dpi ngu kiem toan vien cdn mdng va ye'u v l nghiep vu, chfla ed hoac neu ed bp phan Idem todn rieng ngan hdng thi r a t nhd vd cac nghiep vu kiem tudn cdn h a n che Ddng thdi cdc cdng ty kiem todn cdn chUa cd bien phdp tfl gidm sdt nhdm nang cao cha't Iflang kiem toan
1.3 Yeu to dnh hiidng tii moi triidng kinh doanh
Cac y e u to a n h hiidng tvl cof q u a n q u a n ly
- Viec kiem sodt chd't Iflang dich vu kiem todn dpc lap linh vflc ngdn h a n g cdn bi budng long:
+ Vai trd quan ly nhd nUdc dd'i vdi hoat dpng kiem todn ddc lap cdn md nhat
+ Chua cd qui dinh b a t budc mua bao hiem n g h i nghiep
- Viec quan ly kiem todn vien khdng chat che ddn "den tinh trang cho thue bdng Idem todn vien, lam viec nhilu cdng ty cung mdt Iflc
- Viec quy dinh lUa chpn td chflc kiem todn thdng qua da'u thau lam cho ede cdng ty Idem todn gid phi tha'p nha't de t r u n g t h a u lam a n h hudng den cha't luang kiem todn Dilu ddc biet quan trpng viee Idem todn ddc lap cdc ngdn hdng thuang mai VN vdn cdn khd k h a n ve dilu kien vd tdn kem Ddng thdi thdng qua viec da'u thau thi cdc cdng ty kiem todn mot ngdn hdng thuang mai se bi thay ddi lien tuc, dieu ndy se khdng hieu qud
Cac ye'u to' tu" m o i trufcfng k i n h te'
Mdi trudng kinh te a n h hudng de'n cdc hoat dpng cua ngan hdng nhU:
Phat trien kinh te - Thang Nam nam 2010
- Mflc dp cdng khai hod thdng tin cdn tha'p: Do mflc dp cdng khai hod thdng tin d VN cdn tflang do'i tha'p n e n thdng tin sdn cd it, chat Ifldng tha'p anh hfldng den cac xet dodn cua cdn bp ngan hdng vd ddnh gid cua kiem todn vien, tao nhflng han che v l p h a m vi kiem toan
- Mflc dp cdng khai hod thdng tin cdn lam giam hieu qua vd y nghia ciia hoat dpng kiem todn d ehd nd l a m eho cdc chu the n e n kinh te khdng ed thdi quen sfl dung cdc bao cao tdi chinh va bao cdo kiem toan cho cdng viec cua minh
- Cdc the che thi trfldng cua VN cdn tUdng ddi yeu, ddc biet Id eac thi trfldng tai chinh
2 Djnh hiiSng phit triin ho^t d$ng Itiem toin d$c l§p cic bio cio tii chinh cda NHTM VN
2.1 Xu hii&ng cua hoat dgng ngdn hdng d VN thdi gian tdi
Gia tdng mflc dp canh t r a n h t r e n thi trfldng, cho tdi thi trfldng ngan hdng VN cdn dflpc bao ve khd chat che vdi vai trd thd'ng tri thudc ve cdc ngan hdng qud'c doanh Khi md cfla nen kinh te thi rd r d n g la thi trUdng t a i chinh n g a n hdng khdng the la mdt ngoai le Ndi cdch khdc, sU canh t r a n h t r e n thi trfldng se tdng len ddng ke, ddc biet la sflc ep canh t r a n h tfl ede ngan hdng nfldc ngodi
Trong xu the hdi n h a p va md cfla dat nfldc, cac ngdn hdng khdng t h e la ngfldi dflng ngoai cupc Hdi n h a p mang lai cho cac ngan h a n g nhflng cd hpi va ea nhflng t h d c h thflc to ldn, ddi hdi cac n g a n h a n g phai tfl v a n dpng ddi mdi hoat dpng nhdm tdng cfldng sflc canh t r a n h cua minh Cd the thay rang, tuang lai, hoat ddng ngan hdng d VN se da dang phflc t a p han r a t n h i l u vdi mflc dp canh t r a n h ngdy cang khdc liet Vd bd'i canh dd kiem todn la mdt cdng cu quan trpng cua xd hdi de quan ly gidm sdt hoat ddng cua cdc ngdn hang
2.2 Dinh hiidng phdt trien cong tdc kiem todn dgc lap llnh viic ngdn hdng
Mue tieu chung cua n g a n h kiem todn VN tfl de'n 2020 phai phdt t r i e n ve:
(3)dich vu nhfl chuan mUe, quy trinh kiem todn, kiem sodt chat Iflpng dich vu cung ca'p, ndng eao kie'n thflc quan ly nhd nude dd'i vdi hoat ddng kiem todn, v.v n h a n h chdng dua ngdnh kiem todn VN hda nhap vdi thi trudng khu vflc ASEAN cung nhU thi trudng qud'c te
3 Giii phip nhim ning cao hi$u qua ho^t d$ng kiita toin d$c lip cic bio cio tai chinh ngan hing thiMng m^i VN
3.1 Nhom gidi phdp qudn ly vi mo
3.1.1 Ve phia cdc ngdn hdng thiiotng mgi Xay dung he thdng thong tin phu hap
He thd'ng thdng tin cd vai trd vd cung quan trpng hoat ddng cua ngan hang Do dd de ndng cao chat Iflang he thd'ng thdng tin, can phdi tdng cfldng dau tfl cho flng dung cdng nghe ThUc te hien nay, hau het cdc ngan hdng diu xdc dinh dau tu vdo cdng nghe Id mdt giai phdp quan trpng gifl vflng kha ndng canh t r a n h vd hieu qud hoat dpng cua minh dilu kien thi trudng cdng khdc nghiet han
Tang cUang qudn ly rui ro
Can thflc hien ede bien phdp:
- Td chflc bp p h a n chuyen trdeh thUc hien nhiem vu quan ly rui ro vd quan ly tdi san np -tdi san cd tap trung
- Thdnh lap Uy ban quan ly rui ro trUc thupc HDQT vdi cdc nhiem vu:
+ Nang cao ndng lUc cua HDQT, dac biet Id qudn ly chien luae vd qudn ly nii ro
+ Thiet ke cdc he thd'ng ehi tieu du bdo mdi trudng kinh doanh
+ Tinh todn mflc dp rui ro cua cdc ke hoach, phuang dn hoat ddng kinh doanh, ludng hieu qua hoat dpng cua ngan hdng
+ Thanh lap hdi ddng quan ly tai san na vd tdi san cd trUe thudc ban dilu hdnh
+ Tflng bfldc xay dflng he thd'ng thdng tin ddm bao viec ghi nhdn vd giam sdt td't ca ede loai rui ro kinh doanh; eung ca'p thdng tin kip thdi cho lanh dao quye't dinh qudn ly
+ Tiep thu vd van dung cdc bien phdp quan ly rui ro hien dai, ddc biet Id viec xay dUng cdc md hinh de Iflpng hda rui ro
+ Tuyen dung vd dao tao dpi ngu n h a n vien chuyen nghiep ed du cdc ky ndng vd kie'n thflc can thiet de thflc hien hoat dpng gidm sat vd quan ly rui ro
+ Bd' tri n h a n sU va dao tao can bd cho bd phan kiem todn npi bd
- Can phai hinh t h d n h mpt md hinh ddo tao thudng xuyen va kiem tra chat Iflang dpi ngu Idem todn vien ndi bd Cdng tdc ddo tao kiem toan vien ndi bp dflpc tien hdnh t r e n cac linh vflc:
+ Kie'n thflc chung v l nghiep vu ngan hang, kie'n thflc v l phap luat, kie'n thflc v l kinh te, kien thflc chuyen mdn v l linh vUc kiem todn, kien thflc v l tin hpc, ngoai ngfl
+ Ky nang kiem todn + Ky ndng giao tie'p
-I- Dam bao tinh ddc lap cua kiem todn vien + Kiem todn ndi bd thflc hien nhiem vu cua minh mdt each tU chu vd ddc lap
+ Kiem todn vien ndi bp khdng kiem todn tai nhflng bd phan, dan vi cd ngUdi t h a n cua minh cdng tdc
-I- Xay dung vi the' ciia kiem todn ndi bd ngan hang
Bp phan kiem toan npi bp trflc thupc trUc tie'p ban tdng giam ddc ngan hang, chiu sfl chi dao cua ban gidm ddc chfl khdng phai tfl bat cfl mdt cap ndo khdc Ban kiem todn nhflng trfldng hpp phdt hien sai pham nghiem trpng, hoac phdt hien sai pham cua thdnh vien ban tdng gidm ddc thi ed quyin bdo cdo cho HDQT Bp phdn kiem todn ndi bp tai chi n h a n h cd quyin bao edo trUc tie'p cho ban kiem toan cap tren, khdng can sU chap thuan eua gidm ddc chi nhanh
3.1.2 Ve phia cdc cong ty kiem todn dgc lap
Ndng cao chdt luang kiim todn
- Cac cdng ty kiem todn dpc lap phai nang cao
chat luang dich vu cung cap
- Trdnh nhflng canh tranh khdng lanh manh nhfl giam gid phi mpt each he't hpp ly
- Xdy dflng chinh sdch tuyen dung ddo tao hpp ly, ddc biet ddi vdi cdc cdng ty kiem toan VN
- Xay dung quy trinh, ky thuat kiem todn chung, cung nhfl cho rieng linh vflc ngdn hang
- Tich cflc phd'i hpp vdi Bd Tai chinh, NHNN vd ede ea quan hflu quan khdc viec xay dUng vd ban hdnh he thd'ng chuan mUe kiem toan VN, xdy dung che dp ke todn cho cdc ngan hang phu hpp vdi thdng le qud'c te
3.2 Nhdm gidi phdp qudn ly vi mo
3.2.1 Tdng ciidng cong tdc qudn ly hogt
(4)QUAN TRI DOANH NGHIEP
dgng kiem todn dgc lap NH thiiamg mai
- Vl hdnh lang phap ly:
-h Can t h a t chat dieu kien t h d n h lap cdng ty kiem toan, neu khdng cd the l a m giam sut cha't lupng kiem toan va t h a m ehl ed the gay nhflng hien tUpng canh t r a n h khdng l a n h m a n h ngdnh n g h i
+ Tdng cudng cdng tac qudn ly kiem toan vien, cham dflt tinh trang cho thue chflng ehi kiem toan vien, hoac mdt kiem toan vien dang ky h a n h nghe cho nhieu cdng ty kiem toan cung mdt Iflc
-I- Cdc ed quan chflc ndng can sdm ban h d n h nhflng vdn ban dfldi luat hudng dan cu the viec thuc hien cdc vdn ban phdp luat cd lien quan den hoat ddng kiem todn, ddc biet Id cdc che tdi xd ly trudng hpp cd vi pham Thflc te, qua cac cupc kiem tra, cae ca quan ed t h a m quyin dd phat hien nhflng trfldng hpp vi p h a m phdp luat kiem todn, nhUng vi thieu nhflng che tdi ban h a n h nen khdng cd can cfl de xfl ly
+ Trong linh vflc ngan hang, NHNN da cd mdt so' quy dinh chat che han so vdi cdc linh vflc khde vl quan ly hoat ddng kiem sodt lai chat lUpng dich vu dupc kiem toan cung cap, eac yeu cau ve bdo eao, phd'i hpp gifla tra NHNN vdi kiem todn doe lap, gifla kiem todn dpc lap vdi kiem todn npi bd
- Vl ca quan quan ly:
+ Hiep hdi nghi nghiep cd vai trd vd eung quan trpng quan ly hoat dpng vd chat Iflpng eua kiem todn ddc lap Do dd can sdm hoan ehinh cac van ban phdp ly lien quan den Hiep hdi kiem toan VN Hpi se thUe hien td chflc viee kiem t r a va giam sdt cha't Iflpng hoat ddng cua eac cdng ty
t h a n h vien Hdi cung la dau md'i ddo tao va quan ly kiem toan vien
+ Ben canh dd can n a n g cao vai trd quan ly nhd nude dd'i vdi hoat ddng kiem todn doe lap cua Bd Tai chinh
+ Trong linh vflc n g a n hdng, NHNN can tdng cfldng hdn nfla viee quan ly gidm sdt hoat ddng kiem todn dpc lap cua cdc NHTM Viec quan ly n e n dupe giao cu t h e va t a p trung cho mdt dau md'i, cd the Id t h a n h t r a ngan hdng thudc NHNN
3.2.2 Gidi phdp xdy diing mdi quan he giUa tra ngdn hdng, kiem todn ngi bg vd kiem todn dgc lap
Theo kinh nghiem mpt so' nfldc, mdi quan he gifla t h a n h t r a n g a n hang, kiem todn tfl ben ngodi vd kiem todn npi bp, cac kinh nghiem cua ho bd sung cho giup hp gat hdi dUdc nhieu ldi Ich tfl cdng viee cua T h a n h t r a ngdn hang cd the dUa vdo ke't qua kiem todn va trao ddi vdi kiem t o a n vien de thUe h i e n tot n h i e m vu cua minh Kiem todn vien cd the cd dUpc nhflng nhan dinh ban dau t h d n g qua nhflng thdng tin cua t h a n h t r a (dUa vdo bien b a n kiem t r a hoac trao ddi vdi t h a n h tra)
- Vl t h a n h t r a N H N N dd'i vdi TCTD:
+ Thanh t r a N H N N cdn cfl vdo ke't qua kiem todn ben ngoai de ddnh gid hoat dpng cua td chflc tin dung n h a m de r a bien phdp thich hpp de t h a n h tra
+ T h a n h t r a cd quyen chap t h u a n hoac khong chap t h u a n kiem t o a n ben ngoai vao kiem todn TCTD
+ T h a n h t r a kiem t r a ca che kiem sodt npi bd, budc cac TCTD tuan thu quy dinh cua NHNN ve
^
(5)kiem tra- kiem toan ndi bp
-Vl kiem tra- kiem todn npi bd TCTD:
+ TCTD phai phd'i hpp chat che vdi kiem todn ben ngodi, t h a n h t r a NHNN cac td chflc de'n 1dm viec tai TCTD
-I- TCTD phai eung cap day du cdc bdo edo kiem todn ndi bd eho kiem todn ben ngoai ed yeu cau
+ TCTD phai bdo cao eho t h a n h tra ngan hang vl ket qua kiem todn ndi bp
Vdi cac TCTD ldn, cd n h i l u chi nhanh, ddn vi trUc thupc, hoat dpng da ndng can thiet thue kiem toan ben ngodi 1dm mpt sd' p h a n viec cua kiem todn ndi bd, nhu vay vfla tiet kiem lao ddng, vfla dam bao tinh khach quan cua kiem todn npi bd
3.2.3 Hodn thien he thdng chudn miic ke todn, kiem todn
He thd'ng chuan mUc ke todn vd kiem toan la cd sd can cfl de kiem todn vien xdy dflng ke hoach vd tie'n hdnh cudc kiem todn, dUa ede y kie'n nhan xet cua minh Ddc biet linh vUc ngan hdng, dilu ndy cdng cd y nghia quan trpng vi hoat dpng cua cdc ngan hdng khde biet nhilu so vdi cdc loai hinh doanh nghiep khac vd chfla dflng nhilu rui ro hpn
Vi vay, de nang eao chat Iflang hieu qua cua kiem toan trUdc h e t can xay dUng vd dp dung thUe te he thd'ng che dp ke todn phu hpp vdi thdng le qud'c te eho eac ngdn hdng thuang mai Ddng thdi, ddc diem hoat ddng ngan hdng, viec hodn thien he thd'ng chuan mUe ke todn cua n i n kinh te ndi chung nhdm tang cUdng chat lupng thdng tin vd sU minh bach eua ede loai hinh doanh nghiep khdc cd vai trd quan trpng khdng kem Dilu cung phu hpp vdi yeu cau md cfla hpi n h a p cua n i n kinh te vd he thd'ng ngan hang
Ngay 6/11/2009 Bd Tdi chinh da ban hdnh Thdng tu 210/2009/TT-BTC hUdng dan dp dung chuan mflc ke todn qudc te v l trinh bdy BCTC vd thuyet minh thdng tin dd'i vdi cdng cu tdi chinh, thdng tu ndy ed t a m quan trpng ddc biec viec thuc day qud trinh hpi n h a p kinh te VN vdi the gidi vd nang cao tinh minh bach eua BCTC de minh chflng cho cam ke't cua VN tflng bfldc tie'n tdi dp dung tat ca cdc chuan mUc ke todn qudc te Tinh de'n thdi diem thdng tU dupe ban hdnh, cdc chuan mUc ke todn qud'c te (IAS) v l cdng cu tai chinh gdm IAS 32 - Cdng eu tdi chinh: trinh
bay; IAS 39 - Cdng cu tdi chinh: ghi nhdn va xdc dinh gid tri; Chuan mUe BCTC qud'c te (IFRS) sd - Cdng cu tdi chinh: thuye't minh Ba chuan mUc (gpi chung la cae IAS ve cdng cu tai chinh) dupc coi Id n a m nhdm cac chuan mUc khd, phflc tap vd cd anh hfldng sau rdng nha't tdi cac dan vi viec lap vd trinh bdy BCTC Thdng tu 210 ddi nhUng chi bao gdm IAS 32 vd IFRS 7, ma chfla cd IAS 39 (dfl kie'n tflang lai gan se dflpc ban hdnh )
Thdng tfl 210 dflpc dp dung cho t a t ca cac doanh nghiep thudc mpi linh vUc, mpi thdnh phan kinh te tai VN cd cdc giao dich lien quan den cdng cu tdi chinh Do cdng eu tdi ehinh ed dinh nghia rpng vd bao trum nhilu loai hinh tdi san vd nd phai tra tai chinh nen viec dp dung ede chuan mUc se cd anh hudng sau rdng tdi nhilu td chflc, dac biet Id ede doanh nghiep hoat ddng linh vfle dich vu tai chinh ngan hangB
TAI LIEU THAM KHAO
1 Bao cao kinh te xa hpi TP.HCM giai doan 2006-2010 2 Nguyen Van Dan, Nhdng van de toan cau hoa, NXB Khoa hpc xa hpi Ha Ndi
3 Frederic S.Mishkin (1994), Tien te, ngan hang va thi
trudng tai chinh, NXB Khoa hpc va ky thuat
4 Vien Nghien cflu Khoa hoc Ngan hang (2007), "Nhflng thach thflc cua cac ngan hang thfldng mai VN trong canh tranh va hpi nhap qudc te", Ky yeu hpi thao
khoa hpc, NXB Thdng ke, Hd Npi
5 Johnston, R Barry, Sundararajan, V., (1999), "Pru-dential Supervision, Bank Restructuring and Financial Sector Reform", trang 186-213, V Sundararajan,
Sequencing Financial Sector Reforms, IMF Washington,
D.C
6 Sundararajan, V., Petersen, Arne B., Sensenbrener, Gabriel, May 1996, Central Bank Reform in the Transition
Economies, IMF
7 The World Bank (2003), Global Development Finance (2003), Striving for Stability in Development Finance Thdng tfl 210/2009/TT-BTC 6/11/2009 cua Bp Tai chinh hfldng dan dp dung chuan mflc ke toan qudc te ve trinh bay BCTC va thuyet minh thdng tin ddi vdi cdng cu tdi chinh