-3-

MUC LUC

Formatted: Font: 13 pt, Font color:

Black

Trang
M AU .. 01

Formatted: Font: VNI-Times, 13 pt,

Font color: Black

Chng I

Formatted: Font color: Black

1.1.

TONG QUAN VE KIEM SOAT NOI BO

Khai niem ve kiem soat noi bo 03

1.1.1. Lch s hnh thanh .. 03

1.1.2. nh ngha kiem soat noi bo . 07
1.2.

Cac yeu to cau thanh cua he thong kiem soat noi bo .. 09

Formatted: Font color: Black

Formatted: Font: VNI-Times, 13 pt,

Font color: Black
Formatted: Bullets and Numbering
Formatted: Font: VNI-Times, 13 pt,
Font color: Black
Formatted: Font: VNI-Times, 13 pt,
Font color: Black
Formatted: Font: VNI-Times, 13 pt,
Font color: Black

1.2.1. Moi trng kiem soat .. 09

Formatted: Font: VNI-Times, 13 pt,

Font color: Black

1.2.1.1. Triet ly quan ly va phong cach ieu hanh .. 09

Formatted: Font: VNI-Times, 13 pt,

Font color: Black

1.2.1.2. C cau to chc 10

Formatted: Font: VNI-Times, 13 pt,

Font color: Black

1.2.1.3. Phng phap phan chia quyen han va trach nhiem . 11

Formatted: Font: VNI-Times, 13 pt,

Font color: Black

1.2.1.4. Nang lc cua oi ngu nhan vien 12

Formatted: Font: VNI-Times, 13 pt,

Font color: Black

1.2.1.5. Chnh sach nhan s . 12

Formatted: Font: VNI-Times, 13 pt,

Font color: Black

1.2.1.6. S liem chnh va gia tr ao c 13

Formatted: Font: VNI-Times, 13 pt,

Font color: Black

1.2.1.7. Hoi ong quan tr va Uy ban kiem toan . 14

Formatted: Font: VNI-Times, 13 pt,

Font color: Black

1.2.2. anh gia rui ro 16

Formatted: Font: VNI-Times, 13 pt,

Font color: Black

1.2.2.1. Noi dung cua anh gia rui ro . 16

Formatted: Font: VNI-Times, 13 pt,

Font color: Black

1.2.2.2. Tieu ch anh gia .. 20

Formatted: Font: VNI-Times, 13 pt,

Font color: Black

1.2.3. Hoat ong kiem soat .. 22

Formatted: Font: VNI-Times, 13 pt,

Font color: Black

1.2.3.1. Phan chia trach nhiem . 23

Formatted: Font: VNI-Times, 13 pt,

Font color: Black

1.2.3.2. Kiem soat qua trnh x ly thong tin .. 23

Formatted: Font: VNI-Times, 13 pt,

Font color: Black

1.2.3.3. Bao ve tai san 25

Formatted: Font: VNI-Times, 13 pt,

Font color: Black

1.2.3.4. Phan tch ra soat . 25

Formatted: Font: VNI-Times, 13 pt,

Font color: Black

1.2.4. Thong tin va truyen thong 26

Formatted: Font: VNI-Times, 13 pt,

Font color: Black
Formatted: Font: VNI-Times, 13 pt,
Font color: Black

-4-

1.2.4.1. Thong tin ............................................................................................. 26

Formatted: Indent: Left: 18 pt,

Right: -10.6 pt

Truyen thong .................................................................................................... 28

Giam sat ........................................................................................................... 30
Han che cua kiem soat noi bo ....................................................................... 33
Chng II

KHAO SAT THC TRANG HE THONG KIEM SOAT NOI

Formatted: Font color: Black

BO TAI MOT DOANH NGHIEP VA VA NHO VIET NAM

2.1. Khao sat thc trang ................................................................................ 35

Formatted: Font: VNI-Times, 13 pt,

Font color: Black

2.1.1. Muc ch, oi tng va phng phap khao sat ..................................... 35

2.1.1.1. Muc ch khao sat ............................................................................... 35
2.1.1.2. oi tng khao sat .............................................................................. 37
2.1.1.3. Phng phap anh gia ......................................................................... 38
2.1.2. anh gia thc trang kiem soat noi bo ................................................... 39
2.1.2.1. anh gia tong the theo cac yeu to kiem soat noi bo .......................... 39
2.1.2.2. anh gia kiem soat noi bo trong cac chu trnh nghiep vu chu yeu .... 45
2.2. Mot so giai phap hoan thien he thong kiem soat noi bo Cong ty
TNHH Meinan (Viet Nam) ............................................................................... 49
2.2.1. Hoan thien moi trng kiem soat ............................................................. 49
2.2.1.1. Triet ly quan ly va phong cach ieu hanh ............................................. 49
2.2.1.2. Hoan thien c cau to chc, phan chia quyen han va trach nhiem ......... 50
2.2.1.3. Nang lc cua oi ngu nhan vien ............................................................ 51
2.2.1.4. Chnh sach nhan s, s liem chnh va gia tr ao c ........................... 52
2.2.2. He thong thong tin va truyen thong ......................................................... 53
2.2.3. Hoan thien cac chu trnh nghiep vu chu yeu ........................................... 53
2.2.3.1. Lap ke hoach mua hang ......................................................................... 53
2.2.3.2. Hoat ong mua hang trong nc ............................................................ 54

Formatted: Indent: Left: 18 pt,

Tabs: 444 pt, Left,Leader: + Not
at 432.35 pt

-5-

2.2.3.3. Hoat ong nhap khau hang hoa ............................................................. 54

2.2.3.4. Hoat ong va thu tuc kiem soat kho hang .......................................... 55
2.3. anh gia cac cong cu cua Bao cao COSO 1992 khi van dung vao

Formatted: Font color: Black

Viet Nam ............................................................................................................... 56

2.3.1. u iem ..................................................................................................... 56

Formatted: Font: VNI-Times, 13 pt,

Font color: Black

2.3.2. Nhc iem ............................................................................................... 57

Chng III

MOT SO GIAI PHAP HOAN THIEN KIEM SOAT NOI BO

CAC DOANH NGHIEP VA VA NHO TAI VIET NAM

3.1. Tong quan ve doanh nghiep va va nho Viet Nam ........................... 59
3.1.1. Khai niem doanh nghiep va va nho ..................................................... 59
3.1.2. S phat trien cua doanh nghiep va va nho .......................................... 61
3.1.2.1. Thi ky th nhat (trc nam 1986) ..................................................... 61
3.1.2.2. Thi ky th hai (trc khi Luat doanh nghiep ban hanh) ................... 61
3.1.2.3. Thi ky th ba t khi Luat doanh nghiep c ban hanh en nay ..... 62
3.1.3. Vai tro cua cac doanh nghiep va va nho oi vi xa hoi ...................... 63
3.2. Kiem soat noi bo tai cac doanh nghiep va va nho Viet Nam ......... 63
3.2.1. Moi trng kiem soat ............................................................................. 64
3.2.1.1. Triet ly quan ly va phong cach ieu hanh .......................................... 64
3.2.1.2. Chnh sach nhan s va nang lc cua nhan vien .................................. 66
3.2.2. anh gia rui ro ....................................................................................... 67
3.2.2.1. Muc tieu cua toan doanh nghiep va bo phan .................................. 68
3.2.2.2. Nhan biet rui ro ................................................................................... 69
3.2.3. Hoat ong kiem soat .............................................................................. 71
3.2.3.1. Phan chia trach nhiem ......................................................................... 71
3.2.3.2. Kiem tra hoat ong ............................................................................. 72
3.2.3.3. Cac chu trnh nghiep vu chu yeu ........................................................ 73

Formatted: Font color: Black

Formatted: Indent: Left: 18 pt,
Right: -10.6 pt
Formatted: Font: VNI-Times, 13 pt,
Font color: Black

-6-

3.3. anh gia chung ve kiem soat noi bo trong doanh nghiep va va nho

Formatted: Font color: Black

Viet Nam ............................................................................................................ 74

3.4. Giai phap hoan thien kiem soat noi bo cac doanh nghiep va va nho tai
Viet Nam ............................................................................................................ 77
3.4.1. Cac giai phap ve pha doanh nghiep .................................................... 78
3.4.1.1. Xay dng chien lc phat trien nguon nhan lc ............................. 78
3.4.1.2. Xay dng chien lc hoat ong kinh doanh ..................................... 79
3.4.1.3. Quan tam en cac hoat ong kiem soat trong doanh nghiep ........ 79
3.4.1.4. Thuc ay qua trnh tiep nhan cong nghe quan ly hien ai t cac nha
au t ................................................................................................................. 80
3.4.1.5. S dung cac dch vu t van ................................................................. 80
3.4.2. Cac giai phap tr giup ........................................................................... 80
3.4.2.1. Xay dng he thong ly luan ve kiem soat noi bo phu hp Viet Nam
............................................................................................................................. 80

Formatted: Font: 13 pt, Font color:

Black
Formatted: Font color: Black

3.4.2.2. Bo sung kien thc ve kiem soat noi bo cho cac chng trnh ao tao
............................................................................................................................. 81
3.4.2.3. Nha nc can the che hoa nhng quy nh ve phap luat ................ 82
3.4.1.4. Tang cng cac dch vu tr giup doanh nghiep ............................... 82
KET LUAN ....................................................................................................... 84
TAI LIEU THAM KHAO
PHU LUC

Formatted: Indent: Left: 18 pt

Formatted: Font: VNI-Times, 13 pt,
Font color: Black
Formatted: Font: 13 pt, Font color:
Black

-7-

Kiem soat noi bo hu hieu la nhu cau tat yeu khach quan moi doanh nghiep

Deleted:

trong nen kinh te th trng. Kiem soat noi bo a ton tai va phat trien hau het

Formatted: Font: 13 pt, Font color:

Black

M AU
S can thiet cua e tai

cac doanh nghiep Viet Nam nhng phan ln con rat yeu kem, cha phoi hp
chat che thanh mot the thong nhat gia cac bo phan co lien quan trong mot

Formatted: Font color: Black

Formatted: Font: VNI-Times, 13 pt,
Font color: Black

doanh nghiep, ac biet la doanh nghiep va va nho. Trong khi o, doanh nghiep
va va nho nc ta lai co mot vai tro quan trong trong qua trnh phat trien kinh
te, thc hien muc tieu kinh te - xa hoi cua ang va Nha nc. Chnh v the, viec
hoan thien he thong kiem soat noi bo cac doanh nghiep va va nho la rat can
thiet

trong

giai

oan

hien nay.
oi tng va pham vi nghien cu cua e tai
Luan van tap trung nghien cu he thong kiem soat noi bo trong doanh nghiep

Formatted: Font color: Black

Formatted: Font: VNI-Times, 13 pt,
Font color: Black

va va nho Viet Nam. Xuat phat t tnh a dang trong hoat ong, to chc cua
doanh nghiep va va nho, trong khuon kho cua mot luan van cao hoc, chung toi
chon hng tiep can cua e tai theo hai mc o: Trc het, nghien cu kiem
soat noi bo trong mot doanh nghiep va va nho cu the. Sau o, m rong viec
khao sat trong mot so doanh nghiep va va nho c chon loc.
Muc ch nghien cu e tai
La mot e tai nghien cu e ng dung vao hoat ong quan ly kinh doanh cua

Formatted: Font color: Black

Formatted: Font: VNI-Times, 13 pt,
Font color: Black

cac doanh nghiep, muc ch chnh la:

-

He thong hoa cac ly luan c ban ve kiem soat noi bo, mot van e cha c
nghien cu nhieu trong hoat ong cua doanh nghiep Viet Nam.

Formatted: Indent: Left: 0 pt,

Hanging: 17.85 pt, Bulleted + Level:
1 + Aligned at: 0 pt + Tab after: 18
pt + Indent at: 18 pt

-8-

S dung he thong ly luan hien ai ve kiem soat noi bo e anh gia va hoan
thien he thong kiem soat noi bo mot doanh nghiep va va nho cu the.

Khao sat, anh gia thc trang he thong kiem soat noi bo cac doanh nghiep
va va nho Viet Nam.

T o, e xuat giai phap hoan thien he thong kiem soat noi bo cac doanh
nghiep phu hp vi s phat trien cua nen kinh te Viet Nam.

Phng phap nghien cu

Trong phan anh gia he thong kiem soat noi bo, chung toi s dung chu yeu

Formatted: Font color: Black

Formatted: Font: VNI-Times, 13 pt,
Font color: Black

phng phap quy nap, da tren khao sat cac doanh nghiep cu the e rut ra nhng
nguyen tac chung. Mot so ky thuat thong ke, phan tch nh lng c s dung
e lam c s cho cac ket luan.
Noi dung e tai
Ngoai phan m au va ket luan, e tai gom co 3 chng:
Chng 1: Tong quan ve kiem soat noi bo
Chng 2: Khao sat thc trang he thong kiem soat noi bo tai mot doanh nghiep
co quy mo va va nho Viet Nam.
Chng 3: Khao sat, anh gia va giai phap hoan thien kiem soat noi bo cac
doanh nghiep va va nho tai Viet Nam.

Formatted: Font color: Black

Formatted: Font: VNI-Times, 13 pt,
Font color: Black

-9-

Formatted: Font: 13 pt, Font color:

Black

CHNG I

Formatted: Font: 13 pt, Underline,

Font color: Black

TONG QUAN VE KIEM SOAT NOI BO

1.1.

KHAI NIEM VE KIEM SOAT NOI BO

1.1.1. Lch s hnh thanh

Hoat ong san xuat kinh doanh trong doanh nghiep la mot chuoi cac quy trnh

Formatted: Font: 13 pt, Font color:

Black

nghiep vu an xen nhau mot cach co he thong va bat ky khau nao cua quy
trnh nghiep vu cung can en chc nang kiem soat. Hoat ong san xuat kinh
doanh cang phat trien th chc nang kiem soat cang chiem mot v tr quan trong

Formatted: Font: 13 pt, Underline,

Font color: Black
Formatted: Font: 13 pt, Font color:
Black

trong qua trnh quan ly va ieu hanh kinh doanh, bi v thong qua cac hoat ong
kiem soat nha quan ly anh gia va chan chnh viec thc hien nham am bao at
c cac muc tieu e ra vi hieu suat cao nhat.
e thc hien chc nang kiem soat, nha quan ly s dung cong cu chu yeu la kiem
soat noi bo (KSNB) cua n v. Trong hn mot the ky qua, khai niem KSNB a
phat trien t cho c xem la mot phng phap giup cho kiem toan vien oc lap
xac nh phng phap hieu qua nhat trong viec lap ke hoach kiem toan en cho
c coi la mot bo phan chu yeu cua he thong quan ly hu hieu.

Formatted: Font: 13 pt, Underline,

Font color: Black

Thi ky tien COSO (t nam 1992 tr ve trc)

Khai niem KSNB bat au c s dung vao au the ky 20 trong cac tai lieu ve

Formatted: Font: 13 pt, Font color:

Black

kiem toan. Luc o, KSNB c hieu nh la mot bien phap e bao ve tien khong

Formatted: Font: 13 pt, Underline,

Font color: Black

b cac nhan vien gian lan. Sau o, khai niem nay dan c m rong: Ngi ta
cho rang KSNB khong dng lai viec bao ve tai san (khong ch co tien) ma con

- 10 -

nham bao am viec ghi chep ke toan chnh xac, nang cao hieu qua hoat ong va
khuyen khch tuan thu cac chnh sach cua nha quan ly.
Nam 1977, sau vu be boi Watergate, trong o cac khoan thanh toan bat hp
phap cho chnh phu nc ngoai b phat giac, Quoc Hoi Hoa Ky a thong qua
ieu Luat Hanh vi hoi lo nc ngoai. ieu luat nay nhan manh viec KSNB
nham ngan nga nhng khoan thanh toan bat hp phap va dan en yeu cau ghi
chep rat ay u moi hoat ong. Lan au tien, hoat ong KSNB trong cac to chc
c

cap

en

trong

mot

van

ban

phap luat.
Nam 1985, s o be cua cac cong ty co phan, co niem yet lam cho cac nha lap
quy quan tam en KSNB. Nhieu quy nh, hng dan ve KSNB c ban hanh
trong giai oan nay, nh la:
- Uy ban chuan mc kiem toan Hoa Ky (ASB)

(1)

ban hanh ban ieu chnh chuan

Formatted: Font: 13 pt, Underline,

Font color: Black

mc kiem toan ve KSNB vao nam 1988.

- Uy ban chng khoan Hoa Ky (SEC)

(2)

ban hanh cac nguyen tac ve bao cao

Formatted: Font: 13 pt, Underline,

Font color: Black

trach nhiem va anh gia hieu qua cua he thong KSNB cung vao nam 1988.
(3)

- Nam 1991, To chc nghien cu kiem toan noi bo (IIARF)

hng dan kiem

soat va kiem toan he thong thong tin.

Nhng quy nh nay mot mat lam phong phu khai niem KSNB nhng mat khac
dan en yeu cau phai hnh thanh mot he thong ly luan co tnh chuan mc ve
KSNB.
S ra i cua Bao cao COSO 1992
Auditing Standards Board - Viet tat ASB
Securities and Exchange Commission - Viet tat SEC
(3)
The Institute of Internal Auditors Research Foundation - Viet tat IIARF

(1)
(2)

Formatted: Font: 13 pt, Underline,

Font color: Black

- 11 -

Qua trnh phat trien cua cac cong ty Hoa Ky cung la qua trnh phat trien quy
mo cua gian lan gay cac thiet hai ang ke cho nen kinh te. Nhieu Uy ban a ra
i e khao sat va tm cach khac phuc, trong o co Uy ban Quoc gia ve chong
gian lan bao cao tai chnh - goi tat la Uy ban Treadway ra i nam 1985.
COSO(1) la mot uy ban bao gom nhieu to chc nghe nghiep nham ho tr cho Uy

Formatted: Font: 13 pt, Underline,

Font color: Black

ban Treadway. Cac to chc nghe nghiep tren bao gom: Hiep hoi ke toan vien
cong chng Hoa Ky (AICPA)(2), Hoi Ke toan Hoa Ky (AAA)(3), Hiep hoi cac nha
quan tr tai chnh (FEI)(4), Hiep hoi kiem toan vien noi bo (IIA)(5) va Hiep hoi ke
toan vien quan tr (IMA)(6). Qua qua trnh tm hieu ve gian lan, COSO a nhan
thay KSNB a co anh hng rat ln en kha nang xay ra gian lan. V the, viec
nghien cu va a ra mot khuon kho chung ve KSNB c at ra. Bao cao
COSO 1992 la ket qua cua qua trnh nghien cu nay, cung cap mot he thong ly
luan ay u nhat ve KSNB cho en thi iem nay, ke tha va phat trien cac
nghien cu trc o ve KSNB.
Bao cao COSO 1992 gom co 4 phan:
- Phan 1 - Ban tom lc: Tong quan ve KSNB cho nha quan ly cap cao.
- Phan 2 - He thong ly luan: nh ngha ve KSNB, mo ta cac yeu to cua KSNB
va ch ra nhng tieu ch e kiem soat he thong.
- Phan 3 - Bao cao cho cac thanh phan ben ngoai: Hng dan cach thc bao
cao cho cac oi tng ben ngoai ve KSNB lien quan en tai chnh.

(1)

Committed Of Sponsoring Organization - Uy ban ong bao tr

American Institute of Certified Public Accountants - Viet tat AICPA
(3)
American Accounting Association - Viet tat AAA
(4)
Financial Executives Institute - Viet tat FEI
(5)
The Institute of Internal Auditors - Viet tat IIA
(6)
Institute of Management Accountants - Viet tat IMA
(2)

Formatted: Font: 13 pt, Underline,

Font color: Black
Formatted: Font: 13 pt, Underline,
Font color: Black
Formatted: Font: 13 pt, Underline,
Font color: Black
Formatted: Font: 13 pt, Underline,
Font color: Black
Formatted: Font: 13 pt, Underline,
Font color: Black