Tìm hiểu về tổ chức bộ máy và hoạt động của Kiểm Toán Nhà Nước tại Việt Nam

Mục lục
Lời mở đầu.............................................................................................. 2
Phần 1. Cơ sở lý luận chung về Kiểm toán Nhà nước..........................3
I. Khái quát chung về kiểm toán nhà nước .............................................3


 
!"#$%&#&'()*+&,
1.3.1 Khái niệm Kiểm toán nhà nước............................................................4
1.3.2 Chức năng của kiểm toán nhà nước.....................................................4
1.3.3 Nguyên tắc hoạt động của Kiểm toán nhà nước...................................5
,-"./0)1
1.4.1.Nhiệm vụ của Kiểm toán nhà nước.......................................................5
1.4.2.Quyền hạn của Kiểm toán Nhà nước....................................................6
1234$5+!-6
6234$5+!-7+8'&9
II. Tổ chức bộ máy và hoạt động của kiểm toán nhà nước tại Việt Nam
.....................................................................................................................11
:;*<"-
 =>!-"-
?@7AABC"4$#)*+&!-)"
-
,?$%&".!-"-
2.4.1. Chức năng của Kiểm toán Nhà nước.................................................12
2.4.2. Nhiệm vụ và quyền hạn của Kiểm toán Nhà nước.............................12
1234$)*+&!-)"-1
2.5.1. Cơ cấu tổ chức bộ máy của Kiểm toán Nhà nước.............................15
2.5.2. Hoạt động của Kiểm toán Nhà nước:................................................19
Phần 2. Nhận xét và một số giải pháp hoàn thiện bộ máy tổ chức và
nâng cao hoạt động của Kiểm toán Nhà nước Việt Nam....................31
I. Nhận xét chung về bộ máy tổ chức và hoạt động của Kiểm toán nhà

nước tại Việt Nam.....................................................................................31
4$5+!-
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-D&*0F)&4$)*+&!-

II. Giải pháp hoàn thiện bộ máy tổ chức và nâng cao hoạt động của
Kiểm toán Nhà nước.................................................................................34
Kết luận................................................................................................. 36
TÀI LIỆU THAM KHẢO....................................................................37
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Lời mở đầu
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A-& %>*4*I[&
=@/!-Z*M"/;)*+&B *&
>B"#&MAAJBB))*+&>3&#&%&ZD&
A)^BQ>#8&BI&A>#&_A-/;BCG30

-&#&H&+QAA*%&0* 

`)*+&-#A;AB'+J#&
D&.'#+P&A@&AA/82]*&MA
$&3&/;BCG30#-
JA;Z&5[& a&3&&Z&&8
""8&-#H[P&4$5+D&)
H$&*&B+@/8+/8&
&*0bTìm hiểu về tổ chức bộ máy và hoạt động của Kiểm Toán
Nhà Nước tại Việt NamcUH5D&+P&d
Phần 1: ?@7BCBQ&0!-
Phần 2: -QHe+8&;AA"5+4$[&
)*+&!-"-
f**0M&_A*gQh)&
Em xin ch©n thµnh c¶m ¬n!

Phần 1. Cơ sở lý luận chung về Kiểm toán Nhà nước
I. Khái quát chung về kiểm toán nhà nước
1.1. Tất yếu hình thành kiểm toán nhà nước và sự hình thành của kiểm toán nhà
nước
h#*<A&(B0
#*<>3&B&[#HAZ'
J* `"#"'&[3&/i/8&
ZA>
?@/'&*IBJBE*EU
J'58BjAULVRTSSkdb"OP.&EAB"EABC
&FA>3&B+&D&0*0@5;*8"OP.&*_&
*(&F>3&"B/*=P@/Ml
/05f*)*E.*>''#m/8&A;M+
@/8>*+BQAMA;*EHBQA5n&BQAA
hF)+@/Q&J@)*+&
&&7+&&BGHI+oPQ#pE`D&

&)0>3&qc
!'&*IMB=OA&%%
BA>P.d7?+& \'5&f$*IM'9V%#7
WABTV%#72i'1V%#rf+'VV%q
!*Es&*=+$%&#+3&./
K&3&*E"8&/0B"*)
-Q$*EJ/K&*M#7*[/;BC0
U@)MQA&&0=<&*I
/[**== >P.&TRT9
&X8*EBQA#75+PX8."7?+&
 \'5&-&#*I*<%TT,#*E&D&/0
)B#*E*I&+q
)"-#&D&%AP.&@)MQA&#"
HeP"5>P..5+/;#A &>7
h7/;ZRSRTT,#!7"-*E>
$BQAU-&=*=8SVR?W>A
1.2. Vai trò của kiểm toán nhà nước
!&"0%*Is&*=n&#"P")
*+&@/!-*I&MAAJD""BQA

&DD&^@&#^BQ>#ABQ-&[-#A"
&%]a&#B)P.&#'HA&A>0-
#!-*I75+AQEA3&
*E&"8&#-=>P.&M*I
*EHI+3&Q3&+@/$%&*E
&"%&<&##".*>OP.&EABCM
"/&FB>@/3&/0#4$#*@=O
P.&-&[-
1.3. Khái niệm, chức năng, nguyên tắc hoạt động của kiểm toán nhà nước
!"!

!-B@/+@5+-#B3&.
>"$%&"/;BCO
P.&&FB>+7D-]-B*)P"
7D
?$%&
• ?$%&H 
!M$%&HQ>*_&*(&#EABC#
EAAA8B"#5>#5/0#O
P.&&["AABQ0#>#&[#
f[B$%&8M&>08&
• ?$%&5`C
!&_A?>W#X8:+&"HUHe/
*=A@&*JH[P&3&K&*X8&
&/8+&"/*=>0>&[#&
"5%5;AABQB'/*>#&[
3&/3&#!&'$*0H
&=&;AA&MAAJ&DD&^@&AABQ#&%&Z
A)#OP.&e"/;#BI&A>3&/i#8;/8&
!&@/Ml/0#@
//;BC&"/*=*0/8&MB'/*
&[-;3&#/*=>>#&[#
5%5;/A)AABQ0*0>#&[
-&#B@/!8/8&#
 M$%&/;BC0BGMA.
,
-&'()*+&!
f"$%&#!A;[D&&'
()*+&*=h*[BD&&'(@5;/K&&)
*+&d
L[BQAA#l/*I*E]

AABQZQ
Lt;*;>*+BQA#3&+4$#[*E"A
AABQ)*+&!
Lt;*;>&#/&D&5>Q-#5Q
*@=*E
L!3&&[;7)*+&"A3&"*0*@=
*E
Lf;5;>"/;&)*+&
1.4. Nhiệm vụ quyền hạn của kiểm toán nhà nước
,-".!
!7m/8&M".#/0)
.#&M/+8"./0)&
@/!'&d
L"
!-<&+[HUHe
"A>#BQB"*+-)*@=OP.&
8A>--&!- "
)*+&n*&"/;)*+&*@=OP.&8
A>-f"".!-J
"d
u\QA)&%@/Ml/0P"
u4$")&%*I*EA'P"
".*+HU'J@/Ml/0
u!HQ>*_&*(#&EABCB"B'/
*-&[-!3&B"#>
*@=#4$OP.&A>-oHUHe"A*+>
>#&[#
u&&A]A"DD#HOBCA)
*@=*E*v3&>#&[#*+


uX;BCF#&D&5>Q3&#B"#8B"
)*+&*@=*EU/*=AABQ
1
Lw[P&5%5;/A)AABQ
#!-M".);PBQAAB"
0!-#5%5;/A)AABQ0BG
!-Ul/0
!-*M&&MAC@/-&"H[
P&%5;AABQ0&[#>#
L?v*)&Px&"A.!
!-v*)&Px'3&"A.#
/lA@&AA&"8&!-
!-&Px0'3&"A.*84$
+5++@/#P&"A#4$
>=#>=HI+MOP.&A>-
,X0)!-
Ly'J*@=*E&A&;0*0B'/
*)*+&
LW8EA@/#4$&"QAB"#5n&$&
LW8EA4$*+BQA#4$
&"")*+&
L!&=@/Ml/0&"d
uwOBC4$#[A)AABQ0>#&[#!
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uwOBC4$[&[;73&"&[A
3&Q
u?=");D*4#5#54&%5;AABQ
0/;BCL>#z
-&#@/!-7m/8&MD&".
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 we&/"5+Md 
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Tổ chức Kiểm toán Nhà nước Canada

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/;&ZBI*)@/
!-f$v&F+AM=4$5+&FM
V5+AQ*EA[*=$%&#"./0).
f$&*J.%A &B.7&?5+AQ*E4$
A &5"$%&{U*8E&

?.*E4$U&'(t+/;#A[*=*8E&
UA[*=$%&5+&.#$%&*E
`UA &#*;5;*K5+AQ#K*8E&!
-*E/*=&BQ%A &"4&EA$
%&4$*0AABC#[#&[#P=.+5+3&B'
B)#'0/"/8
!f$a&*E4$&8&5+8
 !-7 \'5&-& 
T
Quốc hội
Thượng viện Hạ viện
•5!
-
?@/!
/8&
?5
7&5

a. Vị trí: !B'5&-&j!--\tkB@/
)*+&<&H'"8&>-#*EBQA57
:+&=\'5&+:+&=
!--\t-&&)*+&[U:AA\'5&#
f)BQ!--f)BQ\'5&-&&34
".PBQ*=#!--\t-&*+BQA04$$%&
!--\t-&B+AA[#MP(X8\'5&
b. Nhiệm vụ: 4$""*_&<)
;#;-&[\'5&&[/i\'5&n
&&[\'5&#;08BE&#@.'
f&@7BC&;;#;&P&[
\'5&&[/i\'5&n&&[\'5&
l*=0]>P;\Q\'5&#%5;/A)
AABQ@//0B-\'5&MP;
BZ&[\'5&];7&*"BQAOP.&&[
\'5&a&&[/i\'5&n&&[\'
5&
W[>"3&"*_&v'*IH*=&[
\'5&&[/i\'5&n&&[\'5&#a&
l5=&=n(A.M*M"&[
\'5&
!>EAAA>=A<"&[\'5&
&[/i\'5&n&&[\'5&&-&[&&
@&-&#&-&[&*E^"4$>P.&
\'5&
f"<&H'3&0""&[\'5&
a&/;)*+&B':+*F&\'5&"~
/8&
c. Tổ chức bộ máy: !--\t5&F?=#WM?=#!
7&5+&_A"!--\t

?=!--\tP"~/8&54"U"‚6%
-&=/0"54"?=!--\t*E"~/8&3&
/*8A;;*)5"~/8&2K3&P[\'5&
-&*I8&"Af)K4&EA#M&"&BG>-
#-#>*0M*E54"B?=
!--\t
?=!--\t3&*EM/"K&4&8&\'5&
-&#?=:+*F&\'5&#?="~/8&#?=?>
V
A\'5&#7&W4&8&\'5&#?8\'
5&?=:+*F&K&8\'5&
?=!--\tM/0PA'KA:+*F&\'5&#
"~/8&#ƒ^55-&="#A'KA?>
A\'5&f?=?>A\'5&
?=!--\t3&*EAeABf)5"~/8&#B
'?>A\'5&#3&*EB5‚3&"M>
BE#Z3&&;&P)K&"Q
WM?=!--\tP:+*F&\'5&54"U"‚6%
-&=/54"WM?=!--\t*E3&/57*8;*)
5:+*F&\'5&.!--\t&BQA$F@#
B"@/5;"AABQ
II. Tổ chức bộ máy và hoạt động của kiểm toán nhà nước tại Việt Nam
2.1. Hoàn cảnh ra đời của kiểm toán nhà nước Việt Nam
&/*4#]0=<&&5+B+N
[(#$8B)a&#"BI&A>;/8&MH
&%&B'o)&8BQoE*K&P.& A45o"
'BI&A>.*>#*+x3&&; &%&q#*`
A;%&<&-&"/;BC#OP.&-&[
-;X8&
U-&=f=8SVR?W&&S%TT,?>W"

*<!-7"-B#B;Al/*4#
*A$&'J„
2.2. Vai trò vị trí của Kiểm toán Nhà nước Việt Nam
!-"-B@/ …&3&+*4
*0>/8&oB+@/n&@
4$-"-#B+3&.)/;BC#&A
D&%$„*-"/;BCG3'M&
/;BC-&[-#3&/i/8&M'&
?@/!-7"-3&M+4$0[#
3&M0B"&@4$#&MxM$%&
>3&)*+&!-M*+&)*
//*=@/Ml/0#BI*)#
/;BC#*J#Eq
2]P{_&M;+"8&##Z&@&*
*=A@&&;&+5+A#&#&3&M+@/
M$%&#>"B"/;)*+&!-'

+8]3&*M)*+&!-)
*+&MMB&J~Q#<&&]AF&e0$
%&#".!--#B
>?MM"E&*IH;0&'[>BPM+
8@/vB".>#&[B#HU
†3&"**"&</;BC#]&E
B)MD&."@/*I])*+&
P&"A#&*MM;+P&>&!-x
B)
2.3. Cơ sở pháp lý cho việc tổ chức, hoạt động của Kiểm toán Nhà nước tại Việt
Nam.
U&=*=86RY&,RRTT1U&=*=8TRVVR-fL
?W&?>A*I/*=0*0B"4$#)*+&!

-#0"./0)#@4$U*M#!-
B@/ …&v&<&&(*I
M&H[P&@7Q#4*="5+4$#"8
)&%
'#*A{EAA !-&
0"X&'$0%#!-A;*4
0@4$5+~[#\Q!-*EX8+3&
/&,RV6RVV15(*JM"BZ&VRVRVV6*I/*=N*==
AABC#$%&#".#/0)!-
Uf0BQ!-*==AABC!
-d!-B@/'30BG>
PX8+BQA#)*+&*+BQAv[UAABQ
Z*M**==AABC!-*I&&*E[&
#"
2.4. Chức năng và nhiệm vụ của Kiểm toán Nhà nước Việt Nam
,?$%&!-
U*0,BQ!-s&*=d!-M
$%&5>#[#)*+&*8
@/#4$/;BC#OP.&&[#0;
,-"./0)!-
-"./0)!-*E/*=)*01#6
BQ!-.d
 -".d 

X*=)&%5X8+#?>
A"
4$")&%"".
U'JX8+#ƒ^5<&.X8+#?>A#&
?>A
wUHe#/*="<&:+*F&[P[#ƒ^

5[P[v#A8+&@&M'J
,C!-*X8+HUHe#/*=P
&[#/*=A[54&[&@&#/*=P
#3&/K&/8&#A'l/&[
1&ƒ^5&[X8+@/
X8+#?>A&"HUHe#l50P&[
#A@&A[54&[&@&#A@&*0vP
&[#A@&58>&[P#3&/K&
/8&PX8+/*=/&[
6&ƒ^5&[X8+M'J&
)*+&&""BQ#&=/X8+#AAB"#&=
/ƒ^5<&.X8+0BG>L&[#&"
"&[>>
S&@/?>A#X8+M'J&
"H[P&lPBQ#AAB"
9t/;%/;"&=
X8+#ƒ^5<&.X8+o&O5:+*F&P[+#
ƒ^5X8+#?=#?>A#&?>Ao&A
/;t+>#:+*F&[P[@@
/U/*=AABQ
T4$3&583&5U/*=)f019#
f01T\Q/*=AABQ
V?F@@/*0@/-M
l/0#HOBCD&."MP"A)AABQ4$#
[*EA"3&/)*+&
X;BCF@o&D5>QB"#8B"3&0
)*+&*@=*EU/*=AABQ
"EA/8&BG
4$/;BC3&&'$K#*)#5FPg&#A
&F[B!-

,4$A$&v!'
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/;+5+@/#4$*E/*=)f06\Q
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 X0) 
y'J*@=*E4$#[MB'/&A
*J*#>H#=A<3&#B"A.."o*0&=@
/D/A8EA3&*"".*E&o*0&=@/
#*/J_&#4$+3&P[&_A*g#)*0"Q
BE*"".
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"[AABQo&="5"AA(A.e&
)*+&*@=P!-A"&=
!*@=*E&""BQ&=
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"BQ#&=*8<&EAA)
&5>A)&"[AABQo*0&=HOBC
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<BQ#&=!-
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6f0&=@/Ml/0HOBCUAABQ*84$#[
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#B"Q!-!'
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