SACHNHANUOC
KIEM TOAN NHANU 6C TRONG VIEC CHONG THAT THOAT 3.2.1 Giai phap ve chinh sach nhan su va co cau td chirc
3.2.1. Giai phap ve chinh sach nhan su va co cau td chirc
Nhirng nam qua, Nha nudc ta da diu tu hang tram ngin ty đng cho diu tu xay dyng va xu hudng ngay mdt tang, trong đ vdn diu tu cua Nha nudc chidm 60% vdn diu tu ciia toan xa hdi vi cd ty trgng khoing 30% tdng chi NSNN, da mang lai nhiing hidu qua to Idn cho sy phit tridn KT-XH dit nudc, nhit la trong hai thap ky đi mdi vira qua, da timg budc dip ting dugc nhu ciu ciia xa hdi cdng nghidp vi phit tridn. Diu tu li mdt linh vyc nhay cam, đ phit sinh thit thoit, lang phi vi vay vide td chiic bd miy va bd trf lyc lugng cho kidm toin diu tu xay dyng cin nghidn ciiu, dieu chinh phii hgp vdi tim quan trgng ctia nd.
Hoat đng kidm toin mang tfnh dac thii, ydu to con ngudi cang trd nen dac bidt quan trgng va cd y nghla quyd't djnh chit lugng, hieu qua kidm toin. Tir khi thanh lap, KTNN da khdng ngimg tuydn dung, bd sung nhidu cin bd, kidm loan vidn chuydn vd diu tu, xay dung cho toan he thdng, song lyc lugng nay vin cdn mdng, chua dip úng dugc ydu ciu dat rạ Trong khi khdi lugng kidm toin vd diu tu cdn thip, mdi nam chi tid'n hinh kidm toin dugc sd ft dy an diu tu Idn. Kidm toin chi ngan sach ciia cac Bd, nganh, dja phuang mdi chi dinh gii tdng quit vd tinh hinh lap, bd tri ke hoach diu tu va tfnh man thii ciia mdt sd dy in diu tu, chua cd dieu kidn đ kidm toin sau cho cic dy in niỵ.. Vi vay vide tang cudng nang lyc kidm toin diu tu, xay dyng; trang bj them trang thid't bj ky thuat va tang kinh phf la hd't siic can thid't nhu : miy tfch sich tay, miy sidu am... khi cin thiet phai thud kidm djnh chit lugng tai cic trung tam kiem djnh cd dii miy mdc thidt bj hidn dai (kidm tra mic bdtdng, sure udn, keo ciia thdp...). Bdn canh đ cung cin cd sy bd tri, didu chinh co cau can bd KTV sao cho hgp ly (uu tien can bd ky thuat cho cac Vu tryc tid'p kidm toan diu tu hoac cd sy bd sung, didu chuyen tir giira cac Vu chuyen nganh khi cin thiét...Cd the co cau tir 30-40% ky su cho mdi Vu chuydn nganh vd diu tu). Djnh ky tid'n hanh ra soat, danh gia lai chuyen mdn nghidp vu, nang lyc to chiic thye hien nhidm vu, phim chat dao diic va Idi sdng
cua dgi ngu KTV đ lim co sd cho viec sip xep, bd tri cdng tic phii hop ; kidn quyet xu Iy nghiem minh đi vdi cac trudng hgp vi pham quy chd hoat đng, cac quy dinh vd dao due hanh nghd,...nhim dua boat đng KTNN vio ky cuong, nd ndp va tuan thii theo phip luat, xung dang vdi vai trd ciia co quan KTNN.
Ngoai la, đ cd dugc đi ngu KTV cd nang luc, dip tmg ydu ciu dat la trudc mat va lau dii (KTNN la mdt cdng cu dii manh tiong vide phat hien láthit thoat, tieu eyẹ. .đ ngan chan) cin thidt phai cd sy sang Igc, chgn lya nhtmg ngudi cd pham chit.
3.2.2, Nang cao chat lugng dao tao bdi duong cho kiem toan vien
KTNN mdi dugc thinh lap, đi ngu KTV cdn thid'u vi ydu dac biet la Kidm toan vidn vd diu tu .
Tiudc thye tiang đ, cdng tic dao tao bdi duong KTV da dugc KTNN rit coi trgng, cu thd: hing nam md nhiing Idp tap huin vd che do chfnh sach mdi; cic Idp dio tao nhu Idp tidn cdng chúc, Idp KTV, KTV chfnh... Vdi hinh thtrc dao tao tap tiung, phin nao da dip iing dugc nhu ciu, giiip hgc vidn nim bit dugc nhung kid'n thtic co ban phuc vy cho cdng tic kidm toin. Tuy nhidn, lugng kien thiic đ chua thd dap ung td't cho cdng tic chuyen mdn. Vf du nhu chuang tiinh dao tao KTV dugc xay dyng bdi 4 nhdm chuydn đ ( vdi 23 mdn ca sd), thdi gian hgc 3 thing (binh quan 2 ngay/ mdn hgc) lit khd đ dam bio chit lugng tdt, lugng kidn thiic sau dac bidt đi vdi nhdm chuyen đ vd chuyen mdn. Dd dap ting tdt ban niia cho ngudi hgc, ngoai vide tang thdm thdi gian cho cic mdn hgc thi cin phai xay dyng chuang trinh va thdi gian hgc cho mdi chuydn đ sao cho hgp 1^'. Cd thd nhdm chuydn đ thudc vd ITnh vyc chuydn mdn thi ndn tich lieng cho mdi đ'i tugng (nhdm chuydn nganh vd diu tu thi hgc mdt nhdm; nhdm chuydn nganh doanh nghiep hgc mdt nhdm...) ma khdng ndn xdp hgc chung nhu hien naỵ
Di cd mdt chuang trinh dao tao dat chit lugng td't (ci vd thdi gian va sd
lugng mdn hgc) trudc khi xay dyng chuang trinh cin cd sy tham khao y kidn ciia đi tugng tham gia (cic KTV) vd chuong trinh hgc đ cudi ciing dua ra dugc mdt chuang trinh phii hgp. Ngoai vide xay dyng chuang trinh tdt cin phai cd nhung giang vidn tdt, khdng chi gidi vd chuydn mdn mi cin phii cd kid'n tbiie thye tẹ Cd nhu vay mdi cd thd truydn dat cho nhiing KTV nhiing kinh nghidm ma hg dang lit cin. Nd'u lam dugc nhu vay, chit lugng dio tao bdi dudng se dugc nang caọ
Nang cao chit lugng dio tao bdi dudng li lit cin thidt song cung cin phai cd chfnh sach khuyd'n khfch vide ty nghidn ciin, ty hgc tap đ nang cao trinh do va nang lyc chuydn mdn nhu: tao didu kidn vd thdi gian, kinh phf hoac cd the hgp tic vdi nudc ngoai đ dua KTV sang dao taọ...
3.2.3. Md rdng pham vi kiem toan va loai hinh kiem toan
3.2.3.1. Md rdng phqm vi kiem todn vd thuc hien kiem todn d cd ba giai doqn cua qud trinh đu tu
Chua CO nhung tdng ket va danh gia day dii vd thit thoit, lang phi cua ttmg giai doan ciia dau tu li bao nhieụ Song thit thoit tiong diu tu XDCB la Idn va lit nghiem trgng, nd xay ra trong tit ci cac giai doan ciia qui trinh diu tu, do vay đ gdp phan nang cao hidu qua vdn diu tu, chdng thit thoat, lang phf trong diu tu xay dyng khdng thd chi tap trung xtr ly d mdt giai doan nio, mi phai lam toan didn, phai hidu rd nd trudc khi tim cich chua tri nd.
Tir khi thanh lap đ'n nay, KTNN chu yd'u tap trung kiem loan khi cdng trinh da hoan thinh dua vao sir dung (cd tien hinh kidm toan mdt sd dy an dang trong giai doan thi cdng nhung ehi dimg d vide dinh gii, xac nhan gia tri khdi lugng thye hidn trong ky). Nhu vay mdi chi thye hidn kidm toin dugc mdt giai doan ciia qua trinh diu tụ Trong khi cic giai doan khic cua qui trinh dau tu thit thoat va lang phf la khdng nhd.
Do đ đ ngan ngira lang phf, thit thoit, dam bio diu tu cd hieu qua cin thid't phai cd sy kidm toin va dugc thye hidn d tit ci cac giai doan ciia qui trinh diu tụ
Chu trinh diu tu XDCB bao gdm cic budc nhu sau:
- Budc chuin bj diu tu, bao gdm: Nghien ciiu sy cin thidt va qui md diu tu; tidn hanh didu tra, khao sit vi chgn dja didm; lap dy in diu tụ..
- Budc thye hidn diu tu, bao gdm: Xin giao dit hoac thue dit; xin giiy phep xay dyng; thye hidn khao sit, thid't kd xay dyng; tham djnh, phe duydt thiét kd vi tdng dy toan;...
- Budc kd't thiic xay dyng dua dy in vio boat dgng, bao gdm: Nghiem thu, ban giao, van hanh cdng trinh; quyd't toin, phd duyet quyd't toin...
Tir trinh ty trdn cho thiy budc trudc la co sd de thye hidn budc saụ Khi budc trudc da thye hidn xong, trudc khi tridn khai budc tid'p theo phai kidm tra đ danh gii diy dii cic khfa canh vd kinh te tai chfnh, ky thuat ciia budc đ, neu dat ydu ciu vd tidu chuin, quy pham da quy djnh (nd'u cd) cho budc đ dugc cip cd thim quydn chip nhan mdi dugc thye hidn budc tiep theọ Viec chip hanh trinh ty diu tu va xay dyng cd anh hudng rit Idn, cd tfnh chit quyet djnh khdng nhiing đi vdi chit lugng ma cdn cdn anh hudng rit Idn đ'n thit thoit, lang phf, tao ca sd cho tham nhung vd vdn vi tai sin trong boat dgng diu tu xay dyng, lam tang chi phf xay dyng cdng trinh, dy in, hidu qua diu tu thip. Nd'u khdng quan ly td't tid'n do thye hidn giiia cic giai doan nay se din đ'n dy an diu tu phii keo dai hoac dip chieu gay that thoat, lang phf vdn diu tu, ndn ydu ciu nhi quan ly cin phan giai
doan, phan linh vyc quan ly cho cac ca quan chu:c nang di thye hidn td't chu trinh
Cd thd bidu thj d so đ nhu sau: Bao cao tien kha ,A / Chii truong dau tu —^ i, \ Bao cio kha thi Quy hoach Diu thiu (chi dinh thiu X Thuc hien diu tu Dua cdng trinh vao sir dung
* Giai dogn chudn bi đu tu
Day li mdt giai doan rit quan trgng bdi sai lim d budc nay, hidu qua diu tu se khd hoac khdng khic phuc dugc, lang phf vi thit thoit la rit Idn, do vay cin thid't phii cd sy kidm tra, kidm soit đ khic phuc ngay nhiing vi pham (ndu cd) nhim ban che tdi da nhimg thit thoit, lang phf ed thd xay rạ Cu thd :
- Sy dam bao cic quy djnh phip ly trong linh vyc chuin bj diu tu bao gdm vide xem xet, danh gii cic ndi dung: lap, tham tra, thim djnh, phe duyet dy an, dinh gii sy phu hgp cua quyet djnh diu tu đi vdi quy hoach, kd hoach diu tu cua nganh, dja phuong, tham quydn vi trinh ty giao quyd't djnh diu tu đ'i vdi cac dy in.
Ching ban dinh gii sy phii hgp cua quyd't djnh diu tu đi vdi quy hoach, cin phai xem xet vide phd duydt quy hoach da dam bao di trudc mdt budc, lam ca sd cho vide tridn khai thye bidn dy an diu tu chuạ
Ngoai ra, vide xic djnh dting chu truong diu tu la rit cin thidt bdi chu truong diu tu sai gay hau qua rit Idn va khdng thd khic phuc hoac khic phuc dugc rit khd khan gay tdn kem, nhu vide diu tu vio hang loat cac nha miy dudng đ khic phuc da phai di đi mdt sd nha miỵ..; cang ca khdng cd tiu dau; cic chg diu mdi khdng cd ngudi hgp...do đ kidm toan vidn cin phai dinh gii dugc chit lucng khau xic djnh chii truong diu tu, xem xet cd phii hgp khdng. Cu the đ ra quyd't djnh vd chu truong diu tu dugc chuan xac trinh nhiing sai sdt cd thd xay ra khi xac djnh chu truong diu tu cin quin triet va thye hidn cd hidu qua nhiing ndi dung sau:
+ Thye hidn nghidm chinh trinh ty lap, tham djnh, phd duydt dy an. Khdng dugc ha thip tdng miic diu tu ciia dy an theo cich tam tfnh đ trdn trinh thii tuc trinh duydt theo quy djnh hidn hanh ciia Nha nudc.
-I- Cdng tie didu tra, khao sat, tham đ đ chuan bj ky ludng cac ndi dung kinh te, ky thuat, tai chfnh, xa hdi va mdi trudng ciia dy in se tranh dugc nhiing
ngi dung phai chinh sira, thay đi, bidn đng trong qui trinh thuc hidn diu tu cQng nhu khi dy an dua vao khai thic .sir dung.
- Tfnh kha thi cua quyét djnh diu tu
Kidm toan tfnh kha thi cua dy an cin tap trung xem xet nhting yeu ciu cua ben su dung cdng tiinh va trong qua trinh ra soit cin phai xem xet moi kha nang ha thap nhung đi hdi sao cho hgp ly, ching ban: Nhu ciu cd dting khdng? Cd dugc md t i day dii, rd rang hay khdng? Nhtmg đi hdi theo nhu ciu ciia ben sir dung cang dugc md ta mdt each chi tid't, ranh mach se li gidi han cho nhi thiet kẹ Ndu khdng chi tid't cu thd hoi nhu ciu thi nha thid't kd se dua ra nhting ban ve theo y chii quan cua hg va phuong hudng thidt ke lam tang chi phf đ hudng phf cao ban. Do vay kidm toan vien cin kidm tia that ky nhiing yeu ciu cua ben sir dung de cd thd tu van ndn diu tu mdi hay cd thd sir dung mgt toi nha khic cho viec diu tu nha mdi hay khdng? hoac cii tao, coi ndi, thud hoac mua mdi thay cho vide di tu khdng?... Mudn nhu vay cin phai xem xet mdt cich ky luang vd co ciu td chirc va quy md phit tridn ciia don vj sir dung, cu thd :
+ Kidm toan tfnh cin thiet cua vide diu tu đ xem xet mdc do phu hgp vd muc tidu, quy md, hidu quạ
+ Kidm tra tfnh kha thi cua cac phuang i n bdi cic yd'u td diu vao, diu ra: Doanh thu, chi phf va vin đ giai quyét cdng an viec lam.
+ Kidm toin tfnh nang ky thuat va thidt bj, cdng nghd ciia dy in cd phu hgp
vdi thye te va phuang i n trong tuong lai hay khdng, cd tuong xting vdi nhu ciu sir dung hay khdng hay qui lang phf?...
+ Xem xet cic lgi fch kinh te xa hdi va cac hidu qui vd mat xa hdi cd the dat dugc do thye hien dy i n . . .
Nhiing kd't qua kidm toin vio thdi didm niy cd thd dem lai nhiing ket qua tfch eye vd nhieu mat. Ching han cd phin nao td la khdng kinh td, ngi thit ctia toi nha cd tuong xung vdi ydu ciu sir dung khdng hay qui lang phf?... Dd khi đ dua ra bidn phip didu chinh nhim giam chi phf, tranh lang phf, thit thoit.
* Giai dogn thuc Men đu tu
- Danh gia cdng tic tuydn chgn can bd ^•io ban quan ly dy in: Ban quan ly
dy an phii l i "ngudi chu that sy" ndn phii cd dii trinh đ, cdng tam, khdng "thdng cam", khdng "vj nd" đi vdi nhi thiu mdi khi sai sdt.
Cic cdng trinh do nudc ngoai hoac tu nhan diu tu thi khd qua mit dugc hg, khd thay đi cbiing loai vat tu, gii vat tu, gii nhan cdng, vi hg da khio sat rit ky, nd'u lam khdng dat ydu ciu thi hg ching bao gid chip nhan. Nd'u khdng am hieu ve ky thuat hg se thud ngudi lan can, cd trach nhiem đ giim sit trong qui trinh thi cdng, bdi "đng tidn di lidn vdi khiic rudt". Nhiing ngudi quin ly dy an diu tu cd ngudn vdn do Nha nudc cap nd'u lam dugc nhu vay thi se giam di nhidu thit thoat va an tam vd chit lugng cdng trinh.
Do do, viec tuydn chgn that ky nhimg ngudi tham gia Ban quan ly du an, phai la nguoi du tai duẹ Khi tim dugc Ban quan ly du in dii nang luc, toan' tam toan y vi cong vide thi hg se tuydn chgn va quin ly cic khau tid'p theo thuan lai hon.
- Kidm tra hd so khao sat dja chit nai dat nen mdng cdng trinh va kidm tra hd so thanh toin chi phf thud khio sat vdi nha thiu khao sat nhu: Hgp đng, nghidm thu, dan gia, he sd ip dung vao dy toin va thanh toin sd lugng miu nghidm thu thanh toin, bidn ban nghiem thu, phieu xac nhan thf nghiem, thanh ly hgp đng. Khao sat thid'u chfnh xac din tdi thid't ke khdng phu hgp gay lang phf, that thoat vdn diu tụ
- Kidm tra hd so thid't kd dy toin; ban ve thi cdng va bien phap thi cdng
+ Danh gia vide lya chgn tu vin thidt kd: Viec lya chgn nhi thidt kd di giao
vide la vd ciing quan trgng bdi ket qui thidt kd bj inh hudng mdt cich co ban bdi ci nhan nha thid't ke cung nhu nang lyc thye hidn ciia van phdng thiet kd.
Trong nhiing nam qua da cho thiy, tinh tiang thit thoit, lang phf tiong diu tu XDCB xay ra tiim tigng. Tiong đ cd nhung cdng trinh thidt ke khdng dam bao, thi cdng chua xong thi phai thay đi thid't kd, thid't kd qui lang phf, sir dung vat lieu qui dit tidn... gay thit thoit, lang phf. Nguydn nhan chii ydu do trinh đ ciia mdt ft sd nha tu vin khdng dua la dugc phuong in tdi uu nhit, ngoii la su thid'u cin tigng ciia Tu vin thid't ke gay la nhidu sai sdt lang phf vat tu, vat lidụ Nhidu dan vj tu vin da chay theo muc dfch lgi nhuan mi cd tinh nang gii tij ciia