Định hướng và giải pháp xây dựng hệ quản lý cơ sở dữ liệu về đối tượng kiểm toán và hệ thống văn bản pháp luật trong hoạt động kiểm toán.

KIEM
TOAN NHA
NUdC
^•^
DE
TAI
NGHIEN
CUU
KHOA HOC CAP
BO
DINH HU6NG
VA
GIAI
PHAP XAY DUNG HE
QUAN
LY
CO
S6 DU LIEU
VE
DOI lUONG
KIEM TOAN
VA HE THONG VAN BAN QUY PHAM PHAP LUAT
TRONG HOAT
DONG
KIEM TOAN
Ma
so:
5.02.11
So
Dang ky:
-

Chii
nhiem : Th.S. Pham Ha
Thuy
-
Pho chii
nhiem :
KS.
Vu
Gia Khanh
-
Thu'
ky De tai : Th.S.
Ngo
Thu Thuy
-
ITianh
vien: -
Nguyen
Huy
Chuyin
-
Nguyen
Huy Hoang
Ha
Noi
- 2005
K-^^
Binh nghia cac
chu"
vict

tat
va
thuat
ngu'
Chir Viet
tat
BanDH 112KTNN
BCKT
BCTC
BLD
BPC
CCHC
CKKT
CNTT
CSDL
CSDL
KTNN
CSDLKV
DA
DM
DNNN
DNTN
DVDKT
DTXDCB
E/A
KDL
KH
KH &BDCB
KT
KT-KT

KTNN
KTNN CN
KTNN KV
KTNB
KTV
KT-XH
HSKT
LAN
NS
NSNN
NSDP
NSTW
PMDC
PMTN
NghTa
chu'
viet tat
Ban
dieu
hanh de an
112
cua Kiem toan Nha
nuac
Bao cao kiem toan
Bao cao tai
chinh
bleu
66 \u6ng dO
lieu (BLD). —
bieu do phan cap

chuc
nang
Cai
each
hanh
chinh
Cong khai kiem toan
Cong nghe thong tin
Co so
du'
lieu
Co so du lieu kiem toan nha nuoc
Co so
du'
lieu tai cac khu vuc
Duan
Danh muc
Doanh nghiep nha nuoc
Doanh nghiep tu nhan
don
vj
dugc kiem toan
Dau
tu xay dung co ban
Mo
hlnh ihuc
he/ Lien ket (Entity/ Association Model)
Kho
du'
lieu. CSDL nhieu chieu tap trung so lieu de ho

trg
phan
tich
Ke hoach
Khoa hoc va boi
duong
can bo
Kiem toan
Kinh te - ky thuat
Kiem toan nha nuoc
Kiem toan Nha nuoc chuyen nganh- Cac don vi kiem toan cua
KTNN tai khu vuc trung
uong
Kiem toan Nha nuoc khu vuc- cac dan vj kiem toan cua KTNN tai
cac khu vuc
Kiem toan noi bo
Kiem toan vien
Kinh te - Xa hoi
Ho so kiem
toan(Du-
an HSKT: du an xay dung CSDL
vc
ho so kiem
toan)
Local Area Network. Mang
cue
bp
Ngan sach
Ngan sach nha
nude

Ngan sach dja
phifong
Ngan sach trung uong
Phan mem dung chung
Phan mem tac nghiep
QLDA
QTCSDL
SA
SXKD
TSCD
TCT
TNHH
TTTHDL KTNN
TVKT
Thue GTGT
Thue TNDN
Thue TTDB
Thue XNK
TVKT&CKKT
TW
UML
UBND
UBTVQH
VBPQ
VPKTNN
XDCB
WAN
Quan
ly
du an

Quan tri co so du lieu
Phuang
phap phan
tich
thiet ke cau
triic
(Structured Analysis)
San xuat kinh doanh
Tai san
c6
dinh
Tong cong ty
trach nhiem huu han
Trung tam
tich
hop
du lieu
dat tai van phong cua KTNN
Tu van kiem toan
Thue gia tri gia tang
Thue thu nhap doanh nghiep
Thue tieu thu dac biet
Thue xuat nhap khau
Tu van kiem toan va cong khai ket qua kiem toan
Trung uong
Phuang phap phan tich thiet ke UML (Unified Modeling Language)
Uy ban nhan dan
Uy ban thudng vu Quoc hoi
Van ban quy pham phap
luat

Van phong Kiem toan Nha nuoc
xay dung co ban
Wide area network. Mang dien rpng
MUC LUC
MO DAU 1
CHITONGI
4
CO
S6
KHOA HOC XAY
Dl/NG
HE QUAN LY CO SO
DtT
LIEU VE DON VI
DU^OC
KIEM TOAN VA HE THONG VAN
BAN PHAP QUI PHUC VU CHO HOAT
DONG
KIEM TOAN
1.1. TONG QUAN VE HE THONG THONG TIN VA HE THONG 4
THONG TIN CUA KTNN
1.1.1
.Khai
niem
v6
he thong thong tin 4
LL.2.
Tong quan ve he thong thong tin KTNN 13
1.1.3. Cac
buac

xay dung he thong thong tin 20
1.1.4.
Cac phuang phap phan
tich
thiet ke 22
1.1.5.
Khai niem ve co so du' lieu va he dieu hanh 23
1.2. HE THONG CO
sO DU
LIEU DON VI DUOC KIEM TOAN 25
1.2.1. Khai niem dan vi
du'oc
kiem toan 25
1.2.2.
Co sa
dii
lieu
v6
dan vi
dirac
kiem toan 26
1.2.3. Phan
loai
cac dan vi
dugc
kiem toan 26
•3
1
1.2.4.
Y

nghla
cua he thong
CSDl.
DVDKT
doi
vdi
boat dong kiem toan
1.2.5.
Noi dung thong tin can quan ly
ciia
cac dan vi
dtrgc
kiem toan 35
1.2.6.
Mdi
quan he
giiJa
he thong CSDL dan vi dugc kiem toan vai cac 49
he thong CSDL khac
tiong
Kiem toan Nha
nude.
1.2.7.
Kha nang tin hgc hoa cua he thong CSDL DVDKT
51
1.3. HE THONG CO
sO DU
LIEU
VAN
BAN PHAP QUI PHUC 54

VU HOAT DONG KIEM TOAN
1.3.1.
Khai niem co' sd du lieu van ban phap qui 54
1.3.2.
Phan loai cac van ban phap qui phuc
vii
boat ddng kiem toan
.
56
1.3.3. Y nghla
ciia
he thdng CSDL van ban phap qui ddi vdi cac boat 60
ddng trong Kiem toan Nha
nude.
1.3.4.
Noi dung thdng tin
ctia
van ban phap qui can quan ly 63
1.3.5.
Mdi quan he
giiJa
he thdng CSDL VBPQ vdi cac he thdng quan 64
ly CSDL khac trong Kiem toan Nha
nude
1.3.6.
Kha nang tin hgc hoa
ctia
he thdng quan ly CSDL VBPQ 64
CHUONG
2 67

THUC TRANG CONG TAC QUAN LY CO
sO D0
LIEU DON
VI DUOC KIEM TOAN VA VAN BAN QUI PHAM PHAP LUAT
CUA KIEM TOAN NHA
NUOC
2.1.
THirC
TRANG CONG TAC QUAN LY CSDL DON VI
DUQC
67
KIEM
TOAN TRONG KTNN
2.1.1.
Thu thap thdng tin
v6
DVDKT 67
2.1.2.
Viec xtr ly va
luu giS
thdng tin
ve
DVDKT 70
2.1.3.
Danh gia chung ve
thue
trang cdng tac quan ly CSDL DVDKT 71
trong KTNN
2.1.4.
U'dc

ti'nh
khdi
lugng
thdng tin ve DVDKT can tin hgc hoa 73
2.2.
THl/C
TRANG QUAN LY CSDL VAN BAN
QUI
PHAM PHAP 74
LUAT TRONG KTNN
2.2.1.
Thu thap thdng tin v6 van ban phap qui 75
2.2.2. Viec xtr ly,
luu
giu thdng tin van ban phap qui 76
2.2.3.
Danh gia chung
thue
trang cdng tac quan ly CSDL VBPQ trong 77
KTNN
2.2.4. U'dc
ti'nh
khdi lugng thgng tin can tin hgc hoa 78
CHirONG
3
DINH
HU(3NG
VA GIAI PHAP XAY
DLJNG
HE THONG QUAN LY 80

CO
S6 DC
LIEU DON VI DUOC KIEM TOAN VA VAN BAN PHAP
QUI TRONG HOAT
DONtJ
KIEM TOAN
3.1.
DINH HUONG DOI
VOl
VIEC XAY DUNG HE
THONC;
QUAN 80
LY CSDL DON VI DUOC
KIEM
TOAN VA VAN BAN PHAP QUI
TRONG KTNN
3.1.1.
Md ta chung ve he thdng 80
3.1.2.
Yeu
cSu
cu the dat ra ddi vdi he thdng quan ly CSDL DVDKT va 82
VBPQ
3.1.3.
Lira
chgn phuang phap phat trien xay
dimg
he thdng 85
3.1.4. Cac
chuain

thdng tin se dugc
sir
dung trong he thdng 86
3.1.5.
Lira
chgn he dieu hanh va he quan tri CSDL 87
3.1.6.
Phan
tich
rui ro 91
3.1.7. Xay
dirng dii
toan kinh
phi
92
3.2.
GIAI
PHAP XAY DUNG HE THONG QUAN LY CSDL DON
VI
93
DUOC KIEM TOAN VA VAN BAN QUI PHAM PHAP LUAT
3.2.1.
Giai phap cdng nghe 94
3.2.2.Giai phap to
chiic
trien khai, quan ly 102
3.2.3.
Giai phap phong
ngCra riii
ro 109

3.3.
NOI
DUNG
VA
PHUON(;
PHAP DANH GIA NGHIEM THU HE
HI
THONG QUAN LY CSDL VE DTKT VA VBPQ
3.3.1.
Danh gia
miJc
dg dap
iJng
cac yeu
cau
dat ra
111
3.3.2. Kiem tra thanh phan ctia he thdng
113
3.3.3.
Hlnh
thirc
to churc danh gia, nghiem thu
1!
5
3.4. DIEU
KIEN
CAN THIET DE XAY
DUNG
HE

THONCi
QUAN LY
119
CSDL VE DVDKT VA VAN BAN PHAP QUI TRONG KIEM TOAN
NHANUOC
3.4.1-
Dieu kien ve co so phap ly va cac thu tuc dau tu
119
3.4.2. Dieu kien ve con ngudi
119
3.4.3.
Dieu kien ve ca sd ha tang ky thuat
CNTF 120
3.4.4. Dieu kien kinh
phi
121
3.5.
TIEN DO THUC
HIEN
121
3.6.
KIEN NGHI
122
KET
EUAN
""
125
Phu
liic 1
- Kien

triic ciia
Trung tarn
Tich
hgp
DiJ
lieu va he thdng
127
mang dien rdng
ciia
KTNN
Phu
luc
2 - Gidi thieu ve mot sd md hlnh phat trien he thdng
135
Phu luc 3- Mgt sd phuang phap phan
ifch ihiel ke he
thdng
141
MO DAU
Viec xay dung, quan ly he thong thong tin ve ddi
tu'gng kiSm
loan (dan
vi
diTdc
kiem toan) va he thong thdng tin van ban phap qui trong boat ddng
kiem toan la nhu
cau
tat yeu
ciia
boat dong

kidm
toan.
Nhung thdng tin
dtt'
lieu ve cac dan vi dugc kiem toan rat quan trong ddi
vdi qua
trinh thirc
hien kiem toan
tir
viec lap ke hoach kiem toan cho den viec
tong hgp, danh gia ve mot dan vi, mot nganh, mot bo, mot tinh ve
tinh
hlnh
sii'
diing,
quan ly ngan sach.
Cac van ban phap qui (bao
gdm
cac van ban qui pham phap luat va cac
van ban mang
tinh
phap qui cua KTNN) la cdng
cij
chinh cho Kiem toan Nha
nude thiJc
hien
chiic
nang, nhiem vu noi chung cung nhu trong viec td
chirc
thirc hien, quan ly boat dong kiem toan - boat ddng trong tam va

chii
yeu
ciia
Kiem toan Nha nu'dc.
Cac thdng tin du lieu ve dan vi dugc kiem toan va van ban phap qui can
thiet cho boat ddng kiem toan cd khdi lugng rat
\6n,
da.
dang ve
chiing
loai va
hien nay
nam
rai rac
a
nhieu nguon thdng tin khac nhau, viec
tia ciJu tim
kiem
chii yeu bang
thii
cdng.
Tinh
trang do dan den viec rat khd khan cho viec tra
cu'u,
tong hgp va
tim
kiem thdng tin can thiet, anh hudng den hieu qua
ciia
boat
ddng kiem toan.

Viec xay
dij'ng,
quan ly tot thdng tin dii' lieu ve dan vi dugc kiem toan,
van ban phap qui diing cho boat ddng kiem toan se
giiip
KTNN khac
phijc
dugc cac han che trong boat ddng
ciia
minh dong thai
giiip
cho hieu qua ctia
boat ddng kiem toan dugc nang cao.
Do khdi lugng thdng tin can
xii'
ly rat
Idn
va da dang v6 chi tieu cho nen
khdng the duy
tri
hinh
thue
khai thac, quan ly
thii
cdng nhu hien nay ma
ciln
phai su dung cdng nghe thdng tin
de
xay dung he thdng tin hgc quan
ly

cac
thong tin ve cac dan vi dugc kiem toan, cac van ban phap qui
thl
mdi dap ting
dugc yeu cau dat ra
trudc
mat va
lau
dai.
Hien nay Kiem toan Nha
nude
dang trien khai De an" Tin hgc hoa quan
ly hanh chfnh Nha nu'dc
ciia Ki6m
toan Nha
nude
giai doan
2001-
2005", cac
dir
an xay dung cac he quan ly ca sa dii lieu ve dan vi dugc kiem toan va cac
van ban phap qui trong boat ddng kiem loan thudc
Dd
an khi trien khai can
dugc dinh hudng va cd
nhiJng
giai phap phii hgp, hieu qua dap
ling
dugc yeu
cau hien tai va

tUdng lai
trong boat ddng
kie;m
toan
ciia
Kiem toan Nha
nude.
I'
'

MUC TIEU DE
TAI
Nghien
ciin
dua ra cac dinh hudng va giai phap cho viec
xay dirng
he thdng
quan ly cd sd dir heu dan vi dugc kiem toan va he thdng quan ly cac van ban phap
qui (VBPQ) trong boat ddng kiem toan tren ca so
li'ng diang
cdng nghe thdng tin
nham muc
dich
nang cao hieu qua boat ddng kiem toan trong KTNN.
Cac rntic tieu cu the:
- Xay dung md
binh
he thdng tin hgc quan ly CSDL ve dan vi dugc kiem
toan (ddi tugng kiem toan) va van ban phap qui trong boat ddng kiem loan tren
ca sa li'ng

dijng
cdng nghe thdng tin trong KTNN.
- Dua ra cac dinh hudng va giai phap cdng nghe, trang bi, hlnh
thiic
to
cbirc,
quan ly cac CSDL ve dan vi dugc kiem toan, CSDL ve van ban phap qui
phuc vu cho boat ddng kiem toan
ciia
KTNN.
PHAM VI NGHIEN CUU
- He thdng cac dan vi dugc kiem toan;
- He thdng cac van ban phap qui
sir dijng
trong boat ddng kiem toan;
- Cac boat ddng kiem toan va quan ly
kieim
toan;
- Cac qui
trlnh,
chuan
muc kiem toan;
- Cac cdng nghe va giai phap ky thuat tin hgc trong viec xay dung be
thd'ng tin hgc quan ly ca sd
dQ'
lieu pho bien hien nay tren the gidi.
PHUONG
PHAP NGHIEN
ClTU
- Su dung cac

phudng
phap
md
hlnh
boa,
phudng phap thdng ke;
-
Tdng hgp phan tich cac phuang phap xay dung he thdng CSDL;
- Tiep thu, phan
tich
cac kinh nghiem xay dung he CSDL trong
nude
va
gidi de ap
diing
vao thue
te
KTNN.
Sau mot thdi gian lam viec nghiem
tiic,
nhdm De tai da boan thanh cac
ndi dung nghien
cit'u.
Ket qua nghien
c\su
ciia
De tai dugc
trinh
bay trong Bao
cao bao gdm 3 chuang va cac

pbij
liic:
Chirong
1- Ca sa ly
luan ciia
viec xay
dij'ng
he quan ly ca sd du' lieu ve
dan vi dugc kiem toan va van ban phap qui
phiic
vu cho boat ddng kiem toan;
Chirong 2-Thuc trang cdng tac quan ly ca sd dir lieu ve dan vi dugc
kiem toan va van ban phap qui cua Kiem toan Nha
nude;
Chirong 3- Dinh hudng va giai phap
xay diing
he thd'ng quan ly ca sd dii'
lieu ve dan vi dugc kiem toan va van ban phap qui
phiic vij
boat ddng kiem
toan.
CHUONG1
CO
S6
LY LUAN CUA VIEC XAY DUNG HE QUAN LY CO SO
DU
LIEU
VE DON
VI
DUOC KIEM TOAN VA HE THONG VAN BAN

PHAP
QUI
PHUC VU CHO HOAT DONG
KlfiM
TOAN
1.1.
TONG QUAN VE HE THONG THONG TIN VA HE THONG
THONG
TIN
CUA KTNN
l.l.l.Khai
niem ve he thong thong tin
1.1.1.1. Tong quan ve he thdng
Thuat
ngiJ
he thd'ng khdng phai la mdi.
Tir
lau ngudi ta da ndi den he
thd'ng mat
trdi,
he thd'ng triet hgc, he thd'ng luat phap, he thdng thuy luc, he
thd'ng ca
khi,
he thd'ng tuan boan, he thd'ng thdng tin .v.v
Mot
each
dan gian va van tat nha't, thl ta cd the hieu: He
ihong Id
mot
tap hap gam nhieu phan

tir,
co cac
nioi
quan he, rang
huge Idn
nhau
vd
cung
hogt
dong
huang
tai mot muc dich chung.
a)
Cac
phan
tii
cua he thong
Cac phan
tii'
ndi d day
thue
chat la cac thanh phan hgp thanh he thdng,
dugc hieu nhu sau:
- Cac phan
tir
do c6 the rat da dang: chang ban trong mot he thd'ng mat
trdi cac phan tir la mat trdi, qua dat, hoa tinh,v.v ; trong he thd'ng than kinh
thl cac phan tir la bd dc, tuy song, cac day than kinh,v.v ; cd khi cac phan
tii'
lai la nhirng ddi tugng

trii'u
tugng, nhu la mot phuang phap, mot lap luan,
indt
quy tacv.v nhu trong cac he thdng tu tudng. Nhu vay cac phan tir cd the rat
khac biet
ve
ban chat, khdng nhiing giii:a cac he thd'ng khac nhau, ma cd the
ngay trong cung mot he thd'ng.
- Cac phan tir lai khdng nbat thiet la dan gian, sa dang, ma thudng khi la
nhirng
thue the phii'c
tap,
vl
vay khi di sau xem xet, ta lai phai xem chung la
cac he thd'ng. Bai the, he thd'ng thudng cd tinh phan cap: He thd'ng hgp thanh
tir nhieu he thd'ng con va trong mdi he thd'ng con dd lai cd cac he thd'ng nho
han,v.v
b) Cac quan he
giua
cac phan
tii
Cac phan tir
ciia
mot he thd'ng khdng phai dugc tap hgp lai mot
each
ngau
nhien, rdi rac, ma
giiJa ehiing ludn
ton tai nhung quan he (hay cac mdi
rang bugc

Ian
nhau), tao thanh mot cau true (hay mot td
cbtJc).
Chang ban,
trong mot he
thdng
hanh chinh, gom cac can bd va nhan vien, thl giua hg ton
tai cac md'i rang bugc ve phan cap, phan
quydn,
cac quan he
ve
doan the, cac
quan he ve dan
sir.
c) Su
hoqt
dong
vd
muc dich cua he thdng
Su bien ddng
ciia
he thdng the hien tren hai mat:
•
Su"
tien trien, tuc la cac thanh phan
ciia
nd (cac phan tir va cac quan he)
cd the cd phat sinh, cd tang trudng, cd suy thai, cd mat di.
•
Si( hogt

dong,
tac la cac phan tir cua he thd'ng, trong cac mdi rang bugc da
dinh,
CLing
cdng tac vdi nhau de
thiJc
hien mot muc
dich
chung
ciia
he thd'ng.
Miic dich ciia
he thd'ng
the
hien a chd he thd'ng nhan nhung cdi vdo
de
che bien thanh nhung cdi ra nbat dinh. Chang ban mot he thd'ng thu hlnh. nhan
vao nang lugng dien
ciing
cac sdng vd tuyen tir dai phat thanh,
de
bien thanh
cac hlnh anh tren man hlnh; con mot he thd'ng san xuat thl nhan vao cac
nguyen vat lieu, tien va dich vu de san xuat ra cac thanh phaim, hang boa.
Khi ndi he thd'ng nhan cai vao va xuat cai ra, thl da ngam hieu la he
thd'ng phai d trong mot mdi
tnfd'ng
va nd nhan cai vao tir mdi trudng dd va
xuat cai ra tra lai mdi trudng dd. Ma mdi trudng thl chang qua lai la mot he
thd'ng nao dd, cd giao tiep vdi he thd'ng dang xet.

M6i
trUdnq
Cai vao
Cai ra
Hlnh
L
Mo hinh tdng quan mot he thong
1.1.1.2. He thong thong tin
a) Dinh
nghia:
He thd'ng thdng tin la mot he thd'ng luu trii va xir ly thdng tin
nham dat dugc mot muc
dich
nha't dinh.
Vl du: he thd'ng thdng tin quan ly hgc sinh, he thd'ng thdng tin
dir
bao
thdi tie't, he thd'ng thdng tin dieu hanh san xuat, v.v
Mot he thd'ng thdng tin cd
the
dugc phan chia thanh nhieu he thd'ng
thdng tin con, mdi he thd'ng con se dam nhan nhung chirc nang nbat dinh.
Vi
du: he thd'ng thdng tin quan ly trong mot cdng sd cd the; bao gom: he thd'ng
quan ly ho sa can bd, cdng
chiJc;
he thd'ng quan ly thdng tin tai chinh; he thdng
thdng tin ve tai
san,v.v
Viec to chuc mot he thd'ng thdng tin cd the sir dung cac phudng phap,

ky thuat, phudng tien khac nhau. Cd the xir ly bang
thii
cdng boac
sii'
dung
may tinh, mang may
tinh,
hoac cac thiet bi vat ly (diing de: do, dem, kiem
soat).
Tuy theo phuang thii'c to chii'c,
xii'
ly ma thdng tin dugc luu
trir,
xir ly
trong he thdng se dugc bieu
didn
d cac dang khac nhau:
- Thdng tin dang giay: ho sa, tai lieu a dang giay;
- Thdng tin dang dien
tii'
(dang so): cac tai lieu, bd sa, du lieu d dang tin
hieu so. Dac
dielm ciia
thdng tin dang nay la cd the luu
tiu,
truyen
gii'i,
xu'
ly
bang cac file du lieu dien tir thdng qua cac phuang tien may

tinh,
dla
CD,v.v
va mdi trudng mang may tinh hoac internet.
De xir ly cac thdng tin dang sd, he thd'ng thdng tin phai sir
diing
cac
phuang tien, va cdng nghe mdi dd la may tinh, ky thuat tin hgc, cdng nghe
thdng tin.
Mot he thd'ng thdng tin cd
sii'
diing
may tinh va cdng nghe thdng tin
dugc ggi la mot he thd'ng tin hgc (phan dudi chung tdi se md ta chi tiet ban ve
he thd'ng tin hgc).
b)
Xii
ly thong tin trong he thdng thong tin
Ta hieu xir ly thdng tin la tap hgp nhirng thao tac ap dung
len
cac thdng
tin nham
chuydn
chung ve mot dang
trirc
tiep sir
dting
dugc: lam cho chung trd
thanh hieu dugc, tdng hgp ban, truyen dat hdn, hoac cd dang dd boa
Ndi cu the han thl mot xir ly thdng tin de cap mot hay mot sd trong cac

thao tac co ban sau:
• Ghi nhan va luu trir mot thdng tin
Idn
mot gia mang;
• Sap xep cac thdng tin theo mot trat
tii'
nao dd;
• Tham khao thdng tin (chang ban tham khao mot tep. mot ca sa du' lieu,
tim
kiem tu lieu,v.v );
• Dieu chinh dang
ciia
thdng tin;
• Dieu chinh ndi dung
ciia
thdng tin (cap nbat, bien ddi);
• Tir mot sd thdng tin rut ra mot thdng tin khac
(tinh
toan, ket xuat);
• Chuyen thdng tin tdi mot ngudi hay mot nhdm ngudi (truyen dat).
• Phan phdi thdng tin tdi mot hay mot nhdm ngudi (truyen dat).
c) Hai thanh phan
co
ban
ciia
he thdng thong tin
Neu khdng ke con ngudi va thiet bi, thl he thd'ng thdng tin trong mot td
chii'c
cd hai thanh phan ca ban: Cac
di7

lieu ghi nhan
thiJC
trang
ve
td chu'c,
boat ddng
ciia
dan vi va cac
xd
ly cho phep bien ddi cac dir lieu.
• Cac dii lieu: Do la cac thdng tin dugc luu va duy
tri
nham phan anh
thue
trang hien thdi hay qua khir
ciia
td chirc hoac dan vi. Cd the tach cac
du'
lieu nay thanh hai phan:
+ Cac dir lieu
tinh:
phan anh cau true ndi
bd
cua cd quan, nhu dir lieu ve
nhan su, nha xudng, thiet bi,v.v cac thdng tin nay thudng khdng bi thay ddi
trong
mdt
thdi gian dai. Su
didu
chinh lai cac du lieu cho thich hgp khi cd

sij'
kien tien hoa xay ra ggi la su
c(ip
nhat.
+ Cac dir lieu ddng: la cac thdng tin phan anh cac boat ddng kinh doanh/
dich
vij ciia
cd quan, nhu
lii
du lieu ve san xuat, mua ban, giao
dich,v.v
8
• Cac xu ly: Dd la nhirng qua trlnh bie'n ddi thdng tin, nham vao hai muc
dich
chinh:
+ San sinh cac thdng tin theo the thirc quy dinh, chang ban cac chung tu
giao dich (ddn mua hang, hang hoa,v.v ), cac bao cao, cac ban thd'ng
ke.v.v
4-
Trg giiip cho cac quyet dinh, thdng thudng la cung cap nhung thdng
tin can thiet cho viec chgn
lu'a mdt
quyet dinh
ciia
ngudi diing, nhung cung cd
the la
thue
hien
mdt sir
chgn lu'a quyet dinh (mdt

each
tij'
ddng), neu dd la loai
quyet dinh dua tren giai thuat (khac vdi loai quyet dinh
diia
tren
trijc
quan).
Mdi xir ly thudng la mdt su ap
diing mdt
quy tac quan ly dinh
sin
va
dien ra theo mdt trat tu dinh san (ggi la
thi'i
tuc). Cac quy tac quan ly va cac
thii
tiic
cd the dugc an dinh bdi he thd'ng quyet dinh
ciia
dan vi va nhu vay
cbiing
cd the bi dieu chinh theo y mud'n (chang ban cac quy tac tieu thu san pham,
phuang phap phan phdi cac trg cap, cac quy dinh ve che
dd
thudng,v.v ),
nbu'ng cbting
cd the dugc an dinh tir ben ngoai dan vi, dac biet la bdi Nha nu'dc
(vi du quy tac tinh thue VAT, each tinh
luang

va bao hiem xa
hoi,v.v )
va nhu
vay dan vi khdng dugc tuy tien thay ddi.
Dau vao
ciia mdt
xir ly cd the la cac thdng tin phan anh cau true
ciia
dan
vi hoac cac thdng tin phan anh boat ddng
ciia
dan vi.
Dau ra cd the la:
+ Cac ket qua chuyen
true
tiep cho cac ca nhan hay td chuc ngoai doanh
nghiep (chang ban dan dat bang, boa dan, thdng ke ban hang, bao cao tai
chinh,v.v ). Ggi dd la cac ket qua ngoai;
+ Cac ket qua dugc luu giu trd lai vao trong he thd'ng, de sau nay dung
lam dau vao cho cac xir ly khac (thudng la cac thdng tin
ve tinh
trang, ve
lich
sir hay luu
trir).
Ggi dd la cac ket qua trong.
Tdm lai, cd
the
hlnh dung cac thanh phan cd ban
ciia

he thdng thdng tin,
vdi cac mdi
lidn
quan
ve
dir lieu giira chung, nhu trong Hlnh 2
Cac su kien tien hoa
(Cap nhat)
Dff
lieu
vao
';
Cac that
Ti
so
Dulieu
Ve cau
true
Co
quan
Xtrly
- Cac quy tac quan ly
- Cac thu tuc
Du lieu thay ddi
Ve hoat dong
(Kinh doanh /dich vu)
I
Ket qua ngoai
Ket qua tronn
(Thu thap)

.^
*
/\
Cac su kien hoat dong
Hinh 2.
Luge
do ve cac thanh phan cua he thong thong tin trong mot dan vi
1.1.1.3. He thdng tin hoc
O phan tren khi ndi den cac he thd'ng thdng tin thl ta chua quan tam tdi
cdng
cij
dung de xir ly thdng tin la
gl
(bang tay hay bang may tinh). d phan nay
ta mdi xem xet den vai trd
ciia
may tinh trong cac viec xir ly thdng tin dd.
Dinh nghla: He thd'ng tin hgc la he thd'ng thdng tin ma viec xir ly, luu tru'
thdng tin cd su tham gia
ciia
may tinh.
Su tham gia cua may
tinh
trong mdt he thd'ng tin hgc cd the d nhieu muc
do khac nhau:
•
Mire
thap: may tinh chi dugc diing de giai quyet mdt vai vu
vice
dan

le,
nhu in
mdt
bang bieu thd'ng ke, lap
mdt
boa
dan,v.v
10
•
MiJc
trung
binh:
may tinh
ciing
vdi con ngudi
cdng
tac, phan cdng vdi
nhau de thue hien
mdt
quy trlnh quan ly phirc tap hay
de
giai quyet mdt
van de
Idn.
•
Miic
cao: may tinh ddng vai trd
chii
chd't trong qua trlnh xir ly thdng tin,
con ngudi khdng can thiep vao qua trlnh nay, va chi cd nhiem

vii
cung
cap thdng tin dau vao cho may tinh va thu nhan cac ket qua ra tir may tinh.
1.1.1.4. Phan loai he thdng tin hoc
Neu xet tdi
ndi
dung
ciia
thdng tin dugc xir ly va tinh chat
ciia
mdi
trudng
ciia
he thd'ng, thl ta cd the phan biet cac loai he thd'ng tin hgc khac
nhau. Sau day la
mdt
sd loai he thd'ng tin hgc dien hlnh:
a) He thdng thong tin quan ly (Mangement Information System)
La he thd'ng nham cung cap cac thdng tin can thiet cho su quan ly, dieu
hanh cua
mdt
dan vi (hay ndi
rdng
la
ciia
mdt td chirc). Hat nhan cua he thd'ng
thdng tin quan ly la
mdt
cd sd du lieu chua cac thdng tin phan anh
tinh

trang
hien thdi va hoat ddng hien thdi
ciia
dan vi. He thd'ng thdng tin thu thap cac
thdng tin den tir mdi trudng
ciia
dan vi, phdi hgp vdi cac thdng tin cd trong ca
sd dir lieu de ket xuat cac thdng tin ma nha quan ly can, ddng thdi thudng
xuydn
cap nhat ca sd dii' lieu
de
giu cho cac thdng tin d dd ludn phan anh diing
thue trang hien thdi
ciia
ddn vi.
Cac he thdng tin quan ly thudng dugc phan loai theo hai
mire:
+
Mii'c
thap, hay cdn ggi la
miic
tac nghiep, he thd'ng chi cd nhiem vu in
ra
mdt
so bang
bidu,
chiing tir giao dich theo khudn
mau ciia
cac xu ly bang
tay truyen thd'ng. Ba'y gid he thdng thudng dugc ggi la he xir ly dir lieu (Data

Processing Systems); dd thudng la cac he xir ly dan hang, he quan ly nhan
sij',
he quan ly thiet bi, he
ketoan
+
Mii'c
cao hay cdn ggi la mii'c dieu hanh, he thd'ng phai dua ra cac
thdng tin cd tinh chat chien luge va ke hoach giiip cho ngudi
lanh
dao doanh
nghiep dua ra cac quyet dinh dung dan trong cdng tac dieu hanh
sii'
boat
ddng
ciia
doanh nghiep. Bay gid he thd'ng thudng dugc ggi la he bd trg quyet dinh
11
(Decision Support Systems). Dac diem
ciia
he bd trg quyet dinh la. ben canh ca
sd dir lieu, cdn cd them
mdt
ca sd md hlnh chira cac md hlnh, cac
phucyng
phap
ma khi dugc chgn
lua
de van dung len cac dii lieu se cho cac ket qua theo
yeu
cau da dang

ciia
ngudi diing dat ra khi chgn lua cac quyet dinh
ciia
mlnh.
b) He thdng tu dong hod san xuat (Automatized Manufactoring Systems)
hay cdn ggi la He thdng dieu khien qua trinh (Process Control Systems):
Dd la cac he thd'ng nham xir ly va dieu khien tu
ddng
cac qua trlnh van
hanh cac thiet bi trong san xuat,
vidn
thdng, quan
sii',v.v
Cac he thd'ng nay
deu phai lam viec theo phuang
thue
xir ly thdi gian
thue.
Ve mat kien
true
vat
ly, thl ben canh cac phan mem, be thdng nay bao gdm nhieu loai thiet bi tin
hgc da dang: Tir cac CPU phd dung thdng thudng, den cac may tinh chuyen
dung, cac otdmat lap trlnh dugc, nhu cac PLC (Programmable logic
controller), cac dudng
truydn,
cac cam bien, cac kich boat, cac
bd cbuyeln
ddi
A/N

hay N/A
c) He thdng nhung thdi gian
thue
(Embedded Real-time Systems):
Cac he thd'ng nay dugc
thij'c
hien tren cac phan cii'ng ddn gian va nhung
trong
mdt
thiet bi nao dd, nhu mobiphone, d td.
dijng
cu trong
nha,v.v Cac
he
thd'ng nay thudng dugc thue hien bang lap trlnh d muc thap, va cung phai thirc
hien xir ly theo thdi gian thirc. Trong cac he nay, thudng thieu vang cac ngoai
vi thdng
diing
nhu man hlnh, d
dla
ciing,v.v
d) Phan mem he thdng (Systems Software):
Cac he thd'ng nay thiet lap
nen
ha tang ky thuat
ciia
cac he thd'ng may
tinh;
phiic
vu cho cac pham mem

litig diing
chay tren dd. Dd cd the la he dieu
hanh, chuang trlnh dich, he quan tri ca sd dii' lieu, he giao dien ngudi/
may,v.v Chiing khai thac cac dich
vii
tang thap
ciia
cac phan cirng
de
dua ra
cac giao dien khai
luge,
dd sir
dijng
cho cac chuang trlnh ii'ng dung.
e) Cac he thdng tu dong hod van phong (Automated Office Systems):
Tu ddng hoa van phdng la
each
tiep can nham dua may tinh vao boat
ddng van phdng, cho phep than tdm mgi viec tinh toan. giao luu, quan ly thdng
tin tat ca vao trong cac cira sd tren man hlnh may tinh, cd ngay tren ban lam
viec
ciia
mdi thanh vien.
Mdt
he thd'ng tu
ddng
boa van phdng phai cung cap
dugc it nha't
mdt

trong so cac chirc nang sau:
+ Thu tin dien tir: Nhap cac thdng diep van ban giri tdi ca nhan hay nhdm;
+ Thu tin ndi rieng: Nhap cac thdng diep bang
Idi
ndi,
de
ngudi nhan cd
the nghe lai sau dd;
+ Lich bieu, bd tri thdi gian, nhac viec;
+ Cac phUdng tien
tfnh
toan ddn gian (loai may tinh bd tiii) hay phirc tap
(loai bang tinh);
+ Tich hgp dien thoai vdi tinh toan: Chuyen thanh van ban cac
cudc
ggi
den va bd tri
sSn
cac cudc ggi di, thdng thudng nhd
mdt
CBX (Computer -
Based Branch Exchange);
+ Quan ly tep: cac tep ca nhan hay nhdm, cac tep ghi chep, cac thu tin
sao
lu'u,v.v
+ Hdi thao vdi tieng ndi hay dir lieu: Hdi thao nghe
nhln
tir xa (nhieu
ngudi tren
mdt hdi

thao duy nhat), trao ddi du lieu
(sir'
md
rdng ciia
thu tin dien
tir),
cac
cudc
trd chuyen hdn hgp du lieu va tieng ndi, ndi
ghep
cac man hlnh
vdi nhau;
+ Ket ndi cira sd: chuyen giao nhan chdng giira cac chirc nang, khdng
phai ton chd;
+ Xir ly van ban: soan thao, sira chira, mi trang,v.v cac tai lieu van tu
va dd hoa.
Hien nay cac he thd'ng tin hgc (He thdng thdng tin cd sir
diing
may tinh,
thdng tin dugc xir ly tu ddng d nhieu ca'p do) da trd nen phd bien va dang dan
thay the cho cac he thdng thdng tin kieu cu. He thd'ng thdng tin kieu mdi (be
13
thdng tin hgc) da td ra cd nbu'ng uu
die;m
vugt
trdi
ddng thdi tao ra nhirng kha
nang mdi ma nhirng he thd'ng thdng tin kieu cu (xir ly dang giay,
thii
cdng)

khdng the cd.
O cac phan dudi day, khi chiing ta ndi den he thd'ng thdng tin cd nghla
la chiing ta ndi tdi he thd'ng tin hgc.
1.1.2. Tdng quan ve he thdng thong tin KTNN
Trong cac ndi dung nghien ciru ve viec tin hgc hoa cac boat
ddng ciia
KTNN trudc day (xem [3]), he thdng thdng tin
ciia
KTNN dugc chia lam cac
phan he:
- Phan he phuc vu dieu hanh tac nghiep;
- Phan he thdng tin quan ly;
- Phan he thdng tin
phijc
vu dich vu cdng.
1.1.2.1. Phan he thdng tin thdng tin dieu hanh tac nghiep
Chirc nang: tao dung mdi trudng trao ddi thdng tin
ti'ong ndi
bd cac dan
vi chii'c nang
ciia
KTNN, giua cac dan vi
chiic
nang vdi cac ca quan ben ngoai
giira cac doan kiem loan va ddn vi quan ly doan kiem toan tren mang may tinh.
Noi dung:
Phan he nay se bao gdm:
a. Phan he thdng tin quan ly ndi bo
He thong tin quan ly noi ho cd chii'c nang cung cap cac
pbucmg

tien ,
cdng cu trong viec td chii'c trao ddi, xir ly, luu tru' cac thdng tin trong viec
quan ly dieu hanh
ndi
bd
ciia mdt
dan vi cung nhu toan
bd
KTNN. He thdng
nay bao gdm cac thanh phan:
• He quan ly van ban (cdng van giay td)
He thd'ng cd chii'c nang: quan ly toan bd cdng van di va den KTNN
tii'
ben ngoai va cac ddn vi thudc,
trirc
thudc KTNN. He se bao gdm chudng trlnh
quan ly va CSDL ve cdng van den va di
ciia
cac dan vi trong KTNN.
14
He dugc cai dat tai may
chii
cua Trung tam tich hgp dir lieu KTNN va
cac may
chii ciia
cac dan vi KTNN khu
virc.
• He quan ly ke hoach, tien do thirc hien va tdng hgp thdng tin bao cao
Day la thanh phan quan trgng
ciia

he thdng tin quan ly ndi bd trong viec
quan ly,
didu
hanh boat ddng cua KTNN. He se la chuang trlnh trg giiip cac
chuyen vien
ciia
phdng tdng hgp Van phdng KTNN, va phdng tdng hgp
ciia
cac dan vi cua KTNN trong viec
thue
hien cac nhiem vu sau:
+ Lap
ke
hoach (kiem toan, dao tao, XDCB, tai chinh, nhan
sir,
trien
khai cac
dir
an ). Chuang trlnh cung cap cac bieu
miu sSn
cd, cung cap ket
ndi vdi cac CSDL de tra ciru cac thdng tin can thiet cho viec lap ke hoach.
+ Theo ddi
vd
tong hap tien do
thue
hien: Mdt CSDL dugc tao ra de
luu trir cac thdng tin ve
tinh
hlnh

thue
hien ke' hoach (ngudn du' lieu cung cap
se lay tir he quan ly van ban, cac bao cao giri
tii'
cac dan vi, bd phan
thue
bien
nhiem vu)
+ Tong hap thong tin bdo cdo: Chudng trlnh cung cap nhirng chii'c nang
tu ddng tdng hgp cac tieu thii'c can quan ly trong cac bieu
mSu
bao cao dugc
dinh dang san. Cac thdng tin bao cao nay theo dinh ky dugc chuyen tdi lanh
dao KTNN hoac cac bd phan lien quan hoac dugc tao ra theo
yeu
cau dot xuat
ciia
ngudi quan ly.
He se sir dung cac hlnh thii'c trao ddi thdng tin tren mang
ciia
KTNN.
• He Quan ly van ban qui pham
ciia
KTNN
Cac van ban qui pham
ciia
KTNN bao gdm cac quyet dinh. chi thi. qui
che,
chuan muc dugc Tdng KTNN phe duyet va ban hanh
thii'c

bien trong
KTNN. Chuang trlnh quan ly cac van ban nay dugc cai dat tren may chit
ciia
Trung tam tich hgp dir lieu KTNN cd cac chuc nang sau:
+ Cap nhat cac van ban qui pham
ciia
KTNN luu trir chung trong mdt
CSDL.
+ Tdng hgp, phan
loai
van ban
+ Tra ciiru van ban
15
Chuang trlnh dugc ket ndi vdi WebSite KTNN nham cung cap nhirng
thdng tin nay tdi cac dan vi, ca nhan khi hg truy cap vao trang tin dien tir.
Ngoai ra chuang trlnh cung cho phep ket ndi vdi be thd'ng quan ly cdng van de
cung cap nhirng thdng tin can thiet cho he thd'ng nay.
Cac chuang trlnh sau se dugc cai dat tai may
chii ciia
tirng dan vi thanh
vien trong KTNN phuc vu cho cac cdng tac quan ly nhan su, tai chinh. tai san
trong tirng dan vi va trong toan KTNN.
• Quan ly nhan
sir
-
luong
• Quan ly tai
chinh
-
ke

toan
• Quan ly vat tu tai san
Cac chuang trlnh quan ly ndi tren tai cac dan vi deu cd cai dat chii'c
nang cap nbat thdng tin
tii'
cac CSDL rieng
ciia
dan vi tdi he thdngCSDL chung
tdng hgp
trdn
may
chii ciia
Trung tam tich hgp KTNN qua mang.
b.
Trang thdng tin dien
tu
(Web site) cua KTNN
Trang thdng tin dien tir
ciia
KTNN tren mdi trudng Internet dugc
xay
dung nham muc dich:
- Quang ba cac thdng tin ve chirc nang nhiem vu, ca cau td chii'c va boat
ddng
ciia
KTNN den cac cdng chii'c trong KTNN va cac ddi tac ben ngoai
- Cung cap cdng cu tra cu'u hieu qua cac thdng tin ve van ban phap qui, he
thdng
chuain
muc va quy trlnh kiem toan

ciia
KTNN, cac van ban qui pham
ciia
KTNN cho cac chuyen vien, kiem toan vien trong viec thirc hien cdng viec
ciia
mlnh.
- Tao ra mdi trudng trao ddi thdng tin giua cac ddn vi, ca nhan trong KTNN
thuan tien va nhanh chdng, tiet kiem.
Viec cap nhat cac ndi dung tren trang thdng tin nay se thudc
ve
cac
chuyen vien
ciia
Trung tam tin hgc KTNN
c. He quan ly thanh tra - kiem tra ndi bd va xu ly don thu khicu td
He thd'ng quan ly thanh tra -
kidm
tra ndi bd va xir ly ddn thu khieu td
cua KTNN cd chuc nang phuc
vii
cho viec quan ly cdng tac thanh tra,
kidm
tra
16
ndi bd ( vi du kiem tra chat lugng kiem toan, tu
each
hanh nghe
ciia
kiem toan
vien) va viec xir ly cac dan thu khieu nai trong

ndi
bd KTNN.
He thd'ng gdm cd: Chudng trlnh quan ly va cac CSDL diing de luu tru'
cac thdng tin can thiet.
Chudng trlnh quan ly cd cac chii'c nang sau:
+ Cap nhat cac ke hoach thanh tra,
kieim
tra, cap nhat dan thu khieu td bao
cao
viec thue hien;
+ Tra
ciJu,
tim
kiem thdng tin;
+ Tdng hgp, phan loai cac vu viec, ddn thu va tao cac bao cao;
Chuang trlnh dugc cai dat tai dan vi dugc giao nhiem vu thanh tra -
kiem tra
ciia
KTNN. Cac CSDL se dugc luu
trQ'
tren may
chii ciia
Trung tam
tich hgp KTNN.
1.1.2.2. Phan he thdng tin quan ly
ChiJfc
nang: nham muc tieu thu thap, luu giu', xir ly va cung cap thdng
tin phuc vu cdng tac dieu hanh, quan ly va thue hien cac nhiem vu chuyen mdn
cua cac
chuydn

vien(
chii
yeu la cac kiem toan vien), trg giiip viec ra quyet
dinh quan ly
ciia
lanh dao.
Ndi dung:
Ndi
dung chinh
ciia
phan he bao gdm cac chu'dng trlnh quan ly va cac
CSDL dung chung cho KTNN dd la:
• He quan ly CSDL van ban phap qui dung cho cdng tac kiem toan
Gdm chudng trlnh quan ly tra ciru cap nhat cac van ban luat diing cho cdng
tac kiem toan va CSDL luat tuang irng( tinh gian mdt sd van ban luat khdng
can thiet). He thd'ng niiy se dugc cai dat tren may chit
ciia
Trung tam tich hgp
dir lieu KTNN. Chu'dng trlnh quan ly cho phep cap nhat, tra cu'u, xem toan van
van ban luat trong CSDL.
He gdm cd chuang trlnh quan ly CSDL ve cac dinh
mire
KT-KT va cac
che
do tai chinh ke toan mang tinh phap qui (dinh
mire xay
dung ca ban, dinh
mire
tieu bao nguyen vat lieu cac che
dd

qui dinh ve tien luang, phu cap, bao
17
hiem cac bieu tinh thue ) va CSDL tuang ting. He se dugc cai dat tren may
chu
ciia
Trung tam tich hgp
dQ'
lieu KTNN.
• He quan ly CSDL vc cac don vi dugc kiem toan
He gdm cd chuang trlnh quan ly CSDL cac dan vi dugc kiem toan ( cac
doanh nghiep, dan vi , td chuc thudc dan vi dugc kiem toan cua KTNN ) va
CSDL tuang ung. Chuang trlnh cho phep cap nhat, tra
ciiu,
tdng hgp theo cac
tieu
thiifc
can thiet. He thd'ng dugc cai dat
trdn
may
chii
tai trung tam tich hgp
KTNN. He phuc vu cho toan bd qua trlnh quan ly
tii'
khau lap
ke
hoach,
thue
hien va ket
thiic
kiem toan vdi nhieu ddi tugng sir dung : lanh dao, chuyen vien

tdng hgp, kiem toan vien
ciia
KTNN.
• He quan ly CSDL ho so kiem toan
He gdm cd chuang trlnh quan ly CSDL ve bd sa kiem toan (ket qua
ciia
mdt cudc kiem toan bao gdm toan
bd
cac tai lieu
tii'
ke hoach kiem toan, bien
ban kiem toan, bao cao kiem toan, bang chii'ng kiem toan,v.v ) va CSDL
tuang ling. He thd'ng phuc vu cho
yeu
cau quan ly, luu giir bd sa kiem toan la
mdt trong cac
yeu
cau bat
budc ciia
KTNN ddng thdi giiip cac ca quan quan ly
Nha nude theo ddi, danh gia
tinh
hlnh sir dung ngan sach
ciia
cac ddi tugng sir
dung ngan sach Nha
nude.
He thd'ng dugc cai dat tai may
chii ciia
Trung tam tich hgp dii' lieu

KTNN. dgn vi quan ly sir
diing
la Phdng tdng hgp
ciia
Van phdng KTNN.
1.1.2.3. Phan he thdng tin phuc vu dich vu cdng
Chu'c nang: nham muc
tidu
trg giiip cho cac dich vu cdng
ciia
KTNN cd
hieu qua cao nhat. Hoat
ddng
kiem toan
ciia
KTNN hien tai la viec
thue
hien
chii'c nang va nhiem vu
ciia
Nha
nude
giao cho; ddi tugng phuc vu
ciia
KTNN
mdi chi dugc qui dinh trong pham vi hep. Tuy nhien vdi
sir
phat trien \a yeu
cau cua xa
hdi

va yeu cau quan ly
ciia
Nha nu'dc thl nhu cau kiem toan
ciia
cac
td chii'c, dan vi, doanh nghiep, viec cung cap thdng tin ve ket qua kiem toan
(trong
mdt
gidi ban cho phep) cho cac ca quan thdng tin dai chiing, cac dan vi
Nha nude va ddng dao nhan dan; viec cung cap cac thdng tin phan tich tinh
hlnh tai chinh, boat ddng san xuat kinh doanh
ciia
cac doanh nghiep; viec danh
gia hieu qua dau tu
ciia
cac du an XDCB, du an Chinh
phii
cho cac ca quan
18
chiic
nang cua Nha nude, va cac nha quan ly se trd thanh nhu cau
biic
thiet,
boat ddng kiem toan
ciia
KTNN se hlnh thanh nen cac dich
vii
cdng cd y nghla
to
Idn.

Ndi dung: He nay bao gdm:
• He tu van va thdng tin kiem toan cho Chinh Phu, Qudc
bdi.
Chit tich
nude, de cd ca sd ra quyet dinh quan ly Nha
nude;
• He tu van cho mdt doanh nghiep, dan vi ve quan ly tai chinh;
• He trg giiip danh gia hieu qua dau tu, sir dung cac ngudn vd'n boat
ddng
quan ly kinh doanh
ciia
mdt doanh nghiep;
• He cung cap cac thdng tin tdng hgp ve
tinh
hlnh quan
ly
tai chinh, hieu
qua san xuat kinh
doanh ciia mdt
dan vi;
• He tu van cho cdng dan ve cac thdng tin lien quan den boat ddng kiem
toan
ciia
KTNN ma cdng dan can biet, chat van,
yeu
cau tu van;
• He trg giiip kiem toan ndi
bd
cho cac doanh nghiep;
• He cung cap cdng khai ket qua kiem toan theo qui dinh

ciia
phap luat.
Tuy nhien trong giai doan trudc mat, KTNN se
xay
dung He thdng tin tu
va'n kiem toan bao gdm mdt so ndi dung chinh sau:
- Quan ly va cung cap cac thdng tin ve ket qua cua tirng cudc kiem
toan, tdng hgp ket qua kiem toan;
- Cung cap thdng tin phan tich
tinh
hlnh tai chinh, phan
tich
boat ddng
san xuat kinh doanh
ciia
mdt doanh nghiep;
- Cung cap thdng tin danh gia hieu qua cita mdt du an (giai doan tien
kha thi);
Cac ddi tugng dugc cung cap cac thdng tin nay bao gdm cac co quan cd
tham quyen theo qui dinh
ciia
Nha nude (Chinh
phii.
Qudc hdi-v.v ), cac dan
vi doanh nghiep, cac td chii'c quan chiing. td chuc thdng tin dai chiing va nhan
dan theo qui dinh
ciia
phap luat.
Sd dd he thd'ng thdng tin
ciia

KTNN dugc md ta trong Hlnh 3.
dm k •
19
Cac mang
thong tin khac
He Quan ly van ban
He Quan ly tai chinh
He Quan ly nhan
sir,
luong
Thong tin tu van cho
C.Phii,
QhOi,
He quan ly dinh muc KT-
KT
He quan ly don vi duoc
KT
He thong
dan
tin tra Idi
coug •"
He thong tin
tOng
hap tai
chinh doanh nghiep
He tra giiip kiem toan noi
bo
CP-Net, Mang
QH, VPTW D
Phan he thdng tin

dieu hanh tac nghiep
Phan he
thdng tin quan ly
TTTII
-CSDL
Phan he thdng tin
phuc vu dich vu cdng
internet
Trang thong tin dien tir
He quan ly
ke
hoach.
tong
hgp
bao cao
He QL thanh-kiem tra.
don thu khieu to
He Quan ly H6 sa KT
He quan ly van ban luat
Tliong
tin tu van cho
CPhii.
Qhoi,

Thong tin tu van cho cac
dan vi, doanh nghiep
Trg giup danh gia hieu
qua
diSu
tu

Hlnh 3- So do he thdng thong
ciia
KTNN
Trong khudn khd nghien cii'u
ciia
De tai, chiing tdi di
sau
vao nghien cu'u hai
he thd'ng quan ly CSDL thudc phan he quan ly thdng tin dd la: He quan ly
CSDL ve ddn vi dugc kiem toan va He quan ly cac van ban phap qui phuc vu
cho kiem toan.