Nhìn lại công tác kiểm soát, kiểm toán nội bộ sau 15 năm thành lập vụ tổng kiểm soát.pdf
Trang 1each day 15 nam, ngay 27thang 12 nam 1990, Thongdoc Ngan hang Nha nUdcda ky Quyet d!nh so 115/NH-QDtMnh I~p V~ Tong kiem soat theoquy d!nh t~i dieu 16 Phap I~nhNgan hang Nha nUdc Vi~t Nam.Nhln I~i ch~ng duong 15 nam xaydlfng va trudng thanh, cac the h~can be? h~ thongkiemsoatne?i be?noi chung va V~ Tong kiem soatnoi rieng da gop phan xCtng dangvao vi~c thlfc hi~n nhi~m v~ phongngua, h~n che rui ro trong cac ITnhvlfc ho~t de?ngcua Ngan hang NhanUdc.
Ngay W khi mdi thanh I$p, IlfC
IU<;Jngcan be?con it, chu yeu dieu
chuyen W cac V~, C~c Ngan hang
Trunguongden,chuaco kinhnghi~m trong cong tac kiem soat.Nh~n thCtc dU<;1ctam quan trQngcua nhi~m v~ xay dlfng, cung co tochCtc va ho~t de?ng kiem soat cuaNgan hang Nha nUdC trong dieuki~n md, dU<;JcSlf quan tam chi d~ocua Thong doc va Ban lanh d~oNgan hang Nha nUdc, chi sau me?tthoi gian ngan, be?may kiem soat
W tr~ Sd chinh Ngan hang Nhanudc den cac chi nMnh tinh, thanhpho trong ca nUdc da dU<;Jchlnh
thanh va di vao ho~t de?ngW thang
7/1991 Cuoi nam 1996, trudc yeucau tang cuong cong tac kiem soatne?ibe?,Thong doc Ngan hang NhanUdc di3 thanh I~p be?ph~n kiem
NliNl~1~iN~il~ IIEMIlli, KIEMilANN,II,
Tu nam 1991 den 1997,qua
tong ket va rut kinh nghi~m W thlfc
tien ho~t de?ngkiem soat, be?mayto chCtckiem soat cua Ngan hangNha nUdc da c6 nhG'ngdieu chinhcung vdi qua trinh doi mdi va phattrien ho~t de?ng nghi~p v~ theoPhap I$nh Ngan hang Nha nUdc.Den tMng 12/1998, Quy che TochCtcva ho~t de?ngcua V~ Tongkiemsoat dU<;Jcban hanh theo quydinh t~i dieu 57 Lu$t Ngan hangNha nUdc va d~c bi~t sau khi Quyche kiem soat, kiem toan ne?ibe?dU<;JcThong doc ky ban hanhthang 3/1999, di3 t~o ra bUdCchuyen tfch Clfc trong nh$n thCtcvathlfC hi~n vai tro, m~c tieu cuacong tac kiem soat, kiem toan ne?i
be? La me?tbe?ph$n cau thanh cua
h~ thong kiem soat ne?ibQ, vdichCtc nang kiem toan ne?ibe?vatham muu giup Thong doc chi d~o,kiem tra cong tac kiem soat ne?ibe?t~i cac don vi V~ Tong kiem soatdi3co nhG'ngdong g6p dang ke t~olen me?tmoi truong kiem soat lanhm~nh, c6 hi$u qua trong h~ thongNgan hang Nha nUdc.Qua d6, TM
trudng cac don V! di3 xac dinh r6trach nhi~m to chCtcthlfc hi~n congtac kiem soat ne?ibe?t~i don viminh Cong tac tlf kiem soat dU<;Jccac dOn vi quan tam, can be?tacnghi~p y thCtc dU<;Jcslf can thiet
cua vi~c tlf kiem tra, kiem soattrong khi thlfc hi$n cac quy trinhnghi~p v~ dU<;Jcgiao Kiem soatvien t~i cac don V! di3 ap d~ng cacbi~n phap kiem soat phu h<;Jpnhugiam sat trlfc tiep, kiem soat trudc,trong va sau ho~c kiem soat de?txuat, giam sat qua m~ng may de
phat hi~n va ngan ch~n ngay W
dau cac rui ro c6 the xay ra trongcac ho~t de?ngnghi$p VI,!cua donvi.
Trong 15 nam qua, doi ngOcanbe?lam cong tac kiem soat, kiemtoan ne?ibe?khong ngung trudngthanh ve mQi m~t Neu nhu trongnhG'ngngay dau thanh I~p, so canbe?lam cong tac kiem soat eEldTrung uong va cac chi nhanh mdichi c6 tren 60 nguoi, da so deu
chuyen W nghi~p v~ khac sang,
trlnh de?hau het la trung cap nganhang lau nam, co kinh nghi$mho~t de?ngdcac nghi$p VI,!kMcnhung it c6 kinh nghi~m trongcong tac kiem soat Den nay, soIU<;Jngcan be?lam cong tac kiemsoat, kiem tOEInne?ibe? la 190nguoi; trong do, co trinh de?d~i hQctrd len 151 nguoi (chiem 80%) va
.Vv tru6ngVvTongkiem s06t NHNN
Trang 2khong ngCfngdl!c;Jcdao t<;10,boidl!ong nang cao nghi~p vlJ dapung yeu cauchuan hoa cac ng<;1ch
kiem soat vien Ngan hang Nhanl!ac Chat 1l!c;JngdQi ngO can bQkiemsoat nQi bQ kha tot, clJ the:
Kiem soat vien cao cap va Kiem
soat vien chfnh: 38 ngl!oi (chiem
20%); Kiem soat vien va tl!dng
dl!ong: 110 ngl!oi (chiem 59%).NhCtngno IlJc cua qua trinh daotS3O,boi dl!ong nghi~p vlJ lien tlJCtrong nhieu nam vai nhieu hlnh
thuc khac nhau da giup cho dQi
ngO can bQ tCfngbl!ac tiep c~n va
ap d~ng c6 ket qua cac phl!ongphapkiem soat, kiem toan theochuan mlJCkiem toannQibQ,nang
caor6 r~tchat1l!c;Jngcong tackiem
soat, kiemtoan nQibQNgan hang
Nha nl!ac.
Congtac kiem soat, kiemtoan
nQibQ cOng nhl! cac ITnh-vlJc khac
chi c6 the hO<;1tdQngtot neu c6 mQt
h~ thong cac van ban phap Iy, cac
quytrlnh nghi~pVlJ day du, dongbQ va phu hc;Jp.Khac phlJc nhCtngkh6 khan cua mQt dOn vi dl!c;Jcthanh I~p hoan toan mai, kinhnghi~m xay dlJng co che, chfnhsach, quy trinh nghi~p vlJ kiemsoat chl!a nhieu, ngay sau khi
hoan thanhvi~c xay dlJngQuy chet5 chuc va hO<;1tdQng (thang7/1991),VlJT5ngkiem soatda chi
dS30can bQ bat tay vaG vi~c nghiencuusOS3nthao ban hanh cac van
b~m phap quy va quy trlnh nghi~pv~ lam COSd de Kiem soat vien SLrdlJng trong qua trlnh thlJC hi~nkiem tra, giam sat cac hO<;1tdQngnghi~p vlJ cua Ngan hang Nhanl!ac, nhl!:Quy che Kiemsoat vien
Ngan hang Nha nl!ac, quy cheBan giam sat tieu huy tien rachnat
hl! hong, phl!ong phap tien hanh
mQt cUQckiemtra, hl!angdan nQi
dung kiem soat dam bao an toan
tai san trongkho, quy va kiem soat
cong tac chi tieu, tai chfnh va taisan trong h~ thong Ngan hang
Nhanl!ac TCfnam 1998 trd l<;1iday,rut kinh nghi~m tCfnhCtngm$t con
h<;1nche qua thlJCtien kiem soat,kiem toan cong tac an toan khoquy,tai chfnhke toan va xay dlJngCOban, V~ T5ng kiem soat da
trlnh kiem soat, kiem toan cac
nghi~p VlJnay, dap ung yeu caugiupKiemsoat vien c6 COSd danhgia muc dQ rui ro trong cac nghi~pVlJ va thlJC hi~n day du cac bl!accua quy trlnh kiem toan, gom: L~pke hO<;1chkiem toan - thlJc hi~n
kiem toan - I~p bao cao kiem toan
-theo d6i thlJc hi~n kien nghi saukiem toan Dong thdi, qua thamkhlw tai li~u kiem toan nQi bQNgan hang Trung Llong cac nLlac
va dl!c;JcslJ trc;Jgiup tl! van cuachuyen gia dlJ an, VlJ T5ng kiemsoat da nghien cuu, xay dlJng cacquy trlnh nghi~p vlJ mai nhl!:
Hl!ang dan kiem soat qua m<;1ng
may vi tfnh; hl!ang dan kiem toan
tuan thu, kiemtoanhO<;1tdQng d6i
vai cac chi nhanh; quy trlnh kiemtoan nghi~p vlJ quan Iy dlJtrCt
ngo<;1ihoi nha nl!ac; quy trlnhkiem
toan tin h9C.Vai ket qua xay dlJngdl!c;Jch~ thong cac van ban phapquy, quy trlnh nghi~pvlJ tl!ong doiday du, Thong doc da chophep VlJT5ng kiemsoat banhanh cuonS5tay kiem toan nQi bQNgan hang
Nha nl!ac, t<;10dieu ki~n thu~n lc;Ji
giup Kiem soat vien tra cuu, namvCtngnQidung, phl!ongphap kiemsoat, kiem toan va cung cap nhCtngthong tin rat b5 fch phlJc vlJ cho
vi~c nghien cuu, d5i mai cong tac
kiem toan nQi bQ trong tien trlnhhQi nh$p quoc te ve hO<;1tdQngngan hang.
TCfnhCtngngaydau di vaG hO<;1tdQng, nhi~m VlJ giam sat, kiem
soat an toan tai san kho quy, kiem
soatbaocaotai chfnhdl!c;Jccoila
nhi~m VlJ quan t~<:mgtrong congtac kiem soat, kiem toan nQi bQ.Kiem soat vien cua VlJ T5ng kiemda thlJc hi~n giam sat trlJC tiephang ngay vi~c xuat nh~p tai san
t<;1i KhotienTrungl!ongI;giam sat,kiem tra qua fI-Jl"lhin quc lienvatham gia giamsatcong tac tieu
thong Moi nam tien hanh.kiem
dOnvi (chiem gan 1/3 t5ng so donvi ke toan) Trong d6, doi vai VlJKe toan - Tai chfnh,Sd Giao dich,
soatvien cac don vi n6i chungda
g6p phan rat quantr9ng dam baoan toan t<;1isan trong kho quy,trong qua trlnh in, duc, tieu huytien; phat hi~n va chan chinh kipthoi nhCtngton t9i thieu s6t trongvi~c chaphanhche dQtai chfnhketoan Qua d6, da c6 tac dlJng
trl!dng don vi trong quan Iytai san,
chfnh,ke toancOngnhl!vi~c I~p,xet duy~t va thlJc hi~n ke hO<;1ch
thu chi tai chfnh hang nam Cong
dl!c;Jcxac d!nh la mQt ITnhvlJc c6 dQrui ro cao TCfnam 1993 den nam
1998 da t6 chuc 3 dc;Jtkiemtra doivai hau het cac cong trlnh xay
dlJng COban thuQc h~ thong Nganhang Nha nl!ac ThlJc hi~n chi d90cua Thong doc Ngan hang Nhanl!ac,tCfnam 1999 den cuoi tbang
10/2005,cong tac kiem soat, kiemtoanxay dlJng CdbantieptlJC dl!c;Jc
tang wong, trung blnh moi namthlJc hi~n kiem toan 6 dlJ an cong
T~ 011NcANMNC - sO 12NAM2005
Trang 3trinhbang nguon van dau hI xay
di!f1gCdban va nguon chi phf saa
chlia,nang cap tai san, dong thaida hlfangdan Kiem soat viem cacdonvj thlfChi~n ke hOc;lChtlf kiem
tra congtck xay dlfng Cd ban va
qulmIy Slt d(,lngdat dai theo chutrlfdngcua Dang, Nha mtdc Ketquakiemsoat,kiem toan xay dl/flg
cd ban da phat hi~n va kien ngh!
chudau tlf chan chlnh nhG'ngtont~itlt giaidOc;lnchu§n bi dau tLfdenthtfchi~ndau tLfva ket thuc dau tLfdlfa dlf an VaGsa d(,lng; de nghixuattoimcac khoan chi sai (doi vdicong trinh da duy~t quyet toan)
ho~cde nghi 10c;libe khei so trinh
duy~t quyet toan (doi vdj congtrinh chlfa duy~t quyet toan).Thong qua ket qua kiem soat,kiemtoan cOng da kien nghj cacv~, C~clien quan giup Thong docNgan hang Nha nLfdc thlfC hi~nnhi~mV(,lchu quan dau tLf chaphimhnghiem tuc cac quy dinh vequanIy dau tLfxay dl/flg cua Nhanlf<Jc,cua Nganh.
Cung vdi thlfC hi~n nhi~m v(,lkiemsoat, kiem toan cong tac antoankho quy, cong tac tai chfnh ke
toanva xay dlfng cd ban, tLt nam
1996da tien hanh thi diem kiemtoan tuan thu va kiem toan hOc;ltd9ngtc;li8 ddn vi (2 V(,I,C(,ICNganhangTrung lfdng va 6 chi nhanh).Kiemtoan tuan thu va kiem toanho~t d(mg la mQt nQi dung kiemtoankha mdi tren ca phLfdngdi~nIy thuyet va thlfc hanh Khac vdikiem toan bao cao tai chfnh, doivoi nQi dung kiem toan tuan thu,kiem toan hOc;ltdQng, vi~c xaydifll9 cac tieu chu§n de danh giatfnh hi~u Ilfc, hi~u qua trong hOc;ltd(mgcua ddn vj la mQt van de ratkh6 khan, phuc tc;lP.Thlfc hi~nphlfdngcham vLtalam vLtahQc,keth<;1pVdit6ng ket rut kinh nghi~m tLtthlfc tien, trong thai gian qua kiem
toan tuan thu va kiem toan hOc;ltdQng da tiep t(,lCdLfgctang cLfang.Theo d6, ke hOc;lChkiem toan tuanthu, kiem toan hOc;ltdQng hangnam dLfgc dieu chlnh theo hLfdngtang dan tan suatvaphc;lmvikiem
toan cac V (,I, C(,IC Ngan hangTrung Lfdng, trong d6 doi vdi cacITnhvlfc hOc;ltdQngc6 dQrui ro caonhLf qulm Iy kinh doanh dlf trG'ngoc;li hoi tc;li Sd Giao dich thlfchi~n kiem toan 1 nam/lan; cac V(,I,
C(,ICkhac tan suat kiem toan 2-3
nam/lan Den nay, hau het cac V(,I,C(,IC Ngan hang Trung Lfdng va
gan 80% so Chi nhanh da dLfgc
thlfc hi~n kiem toan it nhat 1 Ian.Va tLt<nam 2004, V(,I T6ng kiemsoat da trien khai kiem toan tin hQctc;liC(,ICCong ngh~ tin hQc Ngan
tra, danh gia tfnh an toan cua h~thong tin hQc Ngan hang NhanLfdc Day la mQt nQi dung kiemtoan rat quan trQng doi vdi kiemtoan nQibQNgan hang Trung Lfdngcac nLfdc.M?c du chat ILfgngkiemtoan tuan thu, kiem toan hO'iJtdQngcan c6 m?t h'iJnche, nhLfng quanhifng ton t'iJidLfQCpMt hi~n trongqua trlnh thlfC hi~n chuc nangnhi~mv(,lcua cac ddn vi, tfnh tuanthu cac quy che, quy trlnh nghi~pv(,lcho thay ket qua kiem toan tuanthu va kiem toan hO'iJtdQng dabLfdCdau thlfC hi~n dLfgc m(,lctieuho trg qua trlnh quan Iy, giupddn vi
phong ngLta rui ro c6 the xay ratrong thlfe hi~n chuc nang Nganhang TrungLfdng Kh~ngdjnh,
m(,lc tieu tang cLfang kiem toantuan thu va kiem toan hOc;ltdQng,.
nhat la vdi cac V(,I,C(,Ict<ilitr(,l sdchfnh la mQt hLfdng di dung, phuhQp vdi thong I~ kiem toan nQi bQNgan hang Trung Lfdngcac nLfdc.
TLtnam 2000trd Ic;liday, Vdi vai
tro la ddn vi dau moi, V(,I T6ngkiem soat da co Slf phoi, hQp
thLfangxuyen Vdi cd quan Kiem
toan Nha nLfdc.Thong qua vi~ctham khao ke hO'iJchkiem toanhang nam cua V(,IT6ngkiemsoatva sa d(,lngket qua kiemtoan nQibQtrong qua trlnh I~p ke hOc;lChva
thlfc hi~n kiem toan bao cao tai I
chinh Ngan hang NhanLfdc,moi.
quan h~ giG'a Kiem toan nQi bQNgan hang Nha nLfdc va Kiemtoan Nha nLfdcngay cang ch~t cMhdn.
Nhin l<ili cong tac kiem soat,kiem toan nQi bQ 15 nam qua, benc'iJnhnhG'ngket qua da d<iltdLJ'<;1c,chung ta cOngnh~nthay nhG'ngh'iJnche can khac ph(,lctrong thaigian tdi NhG'ng van de can t~ptrung chi dc;lO la: (1) Tiep t(,lC
nghien cuu, d6i mdi mo hinh bQ
may kiem toan nQi bQ; (2) T6ngket, rut kinh nghi~mtLtthlfc tien vatiep thu Iy thuyet kiem toan nQibQhi~nd'iJide b6 sung,hoanthi~nh~thong cac van ban phap quy, quytrinh nghi~p v(,l; (3) Tang wangcong tac d~lOt'iJOva tranh tM 51f
< trQ giup cua chuyen gia dl/ an
nang cao ky nang thlfc hanh kiemtoan cho Kiemsoat vientheo cacchu§n mlfc kiem toan nQi bQ; tiept(,lCmdrQng ph'iJm vi va nang cao
hdn nG'achat ILfgng kiem toan,nhat la doi vdi kiem toan tuan thuva kiemtoanhO'iJtdQng t<ilicac V(,I,C(,IC Ngan hang Trung Lfdng;(4)
Hoan thi~n mo hinh t6 chuc bQmay kiem toan nQibQtheothong I~quocte va phu hQp vdi Vi~t Nam,
qua d6 nang cao hi~u qua h09tdQng cua h~ thong kiem soat nQibQ Ngan hang Nha nLfdc Day
cOng chinh la mQt trong nhCtngvan
de quan trQng trong qua trinh xay
dl/flg va thlfChi~n DIf an "Tien tdimQt Ngan hang Trung Lfdng hi~nd9i t9i Vi~t Nam trong ky nguyenmdi.".