THỰC TRẠNG VỀ QUY TRÌNH ĐÁNH GIÁ HỆ THỐNG KIỂM SOÁT NỘI BỘ ĐỐI VỚI CÁC NGÂN HÀNG THƯƠNG MẠI TẠI CÔNG TY VACO

THỰC TRẠNG VỀ QUY TRÌNH ĐÁNH GIÁ HỆ THỐNG KIỂM
SOÁT NỘI BỘ ĐỐI VỚI CÁC NGÂN HÀNG THƯƠNG MẠI TẠI
CÔNG TY VACO
I. ĐẶC ĐIỂM CHUNG CỦA CÔNG TY CÓ ẢNH HƯỞNG ĐẾN VIỆC ĐÁNH GIÁ
HTKSNB CỦA NGÂN HÀNG THƯƠNG MẠI.
1. Quá trình hình thành và tổ chức bộ máy của công ty.
C
 !"#$%&%'(")'*+,
-)./),0*0,123456)*178"
956)1$:56)0;<= %>355?@A
8!B%=2C2
/  8"  D!E    F    6GH5IH6JJ6  K  #   D  '*  6LI
/8HM0H/88CNC2%!(C2/8"F
#* O8<O8P@A8&
&2%QDR)D2%S=
 DT'=>D2')DDR%
U!E&RD 2V2!WXYZ
>DW'*RFNV2U%.
D)['=%UNT
8%[\8!END2]U"!E
8^A/%W_#D`
)=D!E)!B!aD*bDD)WD&
)D2N>%!(A
[ D&FQcF N 
BD`>!WEB$1`DR 
B!dKK/K/'<d//@-%KeK%'K<-e@-9f
g%'hi<ghi@AENB1`
#* j%)1ED7&
:F%%S=D)%Vk= ,
#* l=#* )A
92'=#%%#%T%N

5?H5?H6JJIK# D'*66+mHf-NnoV!BEDR
!p2V2FBdKK/K/'<d//@
F8,d//<D)-:dM* @A
%(DRB!B
%S=A
/_6H65H6JJmd//D`"qF
Nd//D)ENd//)AB'= 
E )N8%!W
FB2`#* &V'r
 %>>A8DRN
D)k#*As=D`D2V!B%B
N&%&A
1DR%= 2V2%
b'*6+%#*T#$ZKT
/112>355G4\8
/11^
* Đặc điểm tổ chức bộ máy quản lý của công ty :
Ma65>)D2%BQDbB%
bq)D2]!V2N8D &&V2b
qN8D`!aD*jbD4
C2bq#$ZND!EbqKTq
>4DqDRD*'D&-&D*%q
>A
2. Đặc điểm hoạt động kinh doanh của công ty:
9NY>!E
" >!W#$)D2N#
>!W)D2N10sCD$V$#EV'r
%C8/8A)D2KlD2F#
%FQV"FA%.!E
#$""A

-!aU)D2ND%(8
DR%S= !)
RqjD`&B
!E!E'=DENU%8
A
2.1. Đặc điểm về các dịch vụ mà công ty cung cấp: bao gồm 12 dịch vụ tư vấn được khái quát
thông qua sơ đồ sau:
Sơ đồ 3: Những dịch vụ của Công ty kiểm toán
Dịch vụ chủ yếu
Kiểm toán
-BCTC
-BCQT xây dựng
cơ bản
-Hoạt động dự án
Tư vấn tài chính
-Đánh giá tài chính doanh
nghiệp
-Đánh giá tài sản
-Tư vấn sử dụng nguồn
TC
Tư vấn kế toán
-Giữ sổ sách
-Xây dựng hệ thống
kế toán
-Chương trình kế
toán vi tính
Tư vấn thuế
-Kê khai thuế
-Soát xét thuế
-Trả lời các vướng

mắc
-Tư vấn thuế thực
hành
Tư vấn khác liên
quan
Dịch vụ bồi dưỡng
Kế toán, Kiểm toán
2.2. Quy trình hoạt động của công ty kiểm toán Việt Nam:
d"qN1`dKK/K/'<d//@
!a#%TD1/sC&%
!aNd//#* * AS/2 <
* D_%(
N1`dKK/K/'@
1*AS/2 V74
t-!aA
t1*7'aA
t-RA
3A3A6A-!a
d=AS/2 D`=C8/8K
V!B4
Công việc thực hiện trước
khi kiểm toán
Lập kế hoạch kiểm toán
tổng quát
Lập kế hoạch kiểm toán cụ
thể
Thực hiện kế hoạch kiểm
toán
Kết thúc công việc kiểm
toán v là ập kế hoạch

Công việc thực hiện sau
kiểm toán
3A3A3A1*7'a4
/$V!BW
FD!E2
DD!EF%%7'a,FK*
AS/2 D!ER&j_6555D +555B
2!'4
1000 Lập kế hoạch47V!BDF )
A
 6655 )A
 63550%N%%!W'A
 6G558D$=ED7A
 6?55/T#%T A
 6L558NU"'aV2
 6m55uDqD2%. A
 6+550%N% )A
2000 Báo cáo:R!Q)V&#D 2
D`!C!#$ZV
"v%:&V$&l #$<)V!BD`
=%#%TDD`XrZ!XrZVY
DjU))]!Z N/@W&
#wFD!EA
3000 Quản lý kiểm toán:7W&#D %T
=DxVV$.Q
CD*8A
4000 Kiểm soát: W&# F%
*'2V2N8A
?655 F%*'2V2
?665 F%*'2V2

?G55'*V[",&%N%
?G65/>!WlVl*'V["A
??55'%T,&%N%A
??35fW'%TA
8R&Z_I555D m555V7!a%T
W&#D =$'$
7*A
5000 Kiểm tra chi tiết tài sản: B7WV[
qFD!E#D %
 $2R'$!$$7
$$/s80DR!l)v
6000 Kiểm tra chi tiết công nợ: %TVQV[q
FDD!%Z '*!$El)
)A
7000 Kiểm tra chi tiết nguồn vốnA
8000yRR%% 
$&#D F"!$*
V")D2"v
sF7'a 'Xp7'a47'a
D!E FV(&KqOsH3
Nd//D!E=##%T'4
Sơ đồ 4: Quy trình soát xét hồ sơ khách hàng
sXp
'#%T

'''UsXp%#%T
DTT Partner
Tony Birch
Hồ sơ do Vaco
Manager soát

xét
(Dũng và Ngọc)
Thiết lập hồ
sơ kiểm toán
Manager và
nhóm kiểm
Soát xét và ký
báo cáo
Bùi Văn Mai
Hà Thu
Thanh
MNC
DTTs client

sXp
'#%T

3A3AGA-R4
!a*7'a!a
%TOsH3:&RAB'r
ROsH3D`Y"%%U
>'D2%UFU"
V$#$V[q'& D!E
T!WDYDl
"'QV!BU"D%TD2
NV$UA
2.3. Kết quả hoạt động của công ty trong một số năm gần đây:
_Fa65>#B'=z=_NF
V2UN_Cf0*D`
D!D)D!EQ=!EVFD&&'=%!(

N A1%:
%"ND`{D%$!BAB
Q"D&D`D!EC/8FDA
8"Nw!(1U!a|D2)G>3556
fD*,C1///D`F$!(sD}>3553-&
/N!B]%w D 8NnC9//M-)/ 
d%wYds0},2$%#ZXqDBz=
D_N_UF8A
Vaco Partner
Hà Thu
Thanh
Hồ sơ do
DTT
Manager soát
xét (Uchida)
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1~OCjOK9'sK%1vBW_6D 
6+D)%!B%D&&2'*!EB
D`D!EqjM*<8-O@B'=%E
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#* A
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(V7X'lN
&!ENA
- /%TD2U
t?I•'*UD`D!ED)$' (
!BA
tGm•'*U&%I>A
t63•'*U&V[)'cA
t36•'*U&V[D).%(A

tL5•'*U'r))Q%A
tJI•'*U&%TD2D).%('r)
"%
,/*D2>%!(D2
Sơ đồ 6: Tăng trưởng lao động qua các năm
M"*D2>UVT#U>N
355•A/*D2%!aD*B!aqB
%T'*!ENA
II. THỰC TẾ QUY TRÌNH ĐÁNH GIÁ HTKSNB TẠI NHTM Ở VIỆT NAM DO CÔNG
TY VACO THỰC HIỆN.
1>8D&\/!^rBx
B!WXA'XKXp
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3651ED7@A
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D!E%ƒp%N8D*BU
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8A|2U1/sCN'!a
D*w€aD:}$ 
• 0%N%%!W'NA
• /TabqV2NA
• /T%T )A
• /T)D2NA
• 0qD2$!(N"A
• /=NU"'aV2A

• 0%N% wA
1. Đánh giá rủi ro và môi trường kiểm soát của Ngân hàng thương mại.
 T%!W'#
XKXpqbq#$ZD$CfD*xB
#%T'$!(%= B)D2NU
!a)A9D"NTD)D2
q#$ZNC`D){DD2FN*
'2V2NUA
0*BBD&D!E'=V %!W
''€ QVbw„%= BC
D*#D&CfD*'€
Q!48>V$#Dabqq
>#)NV2`D)N*%
2##DD!E% w=D!EF
>V$#Dbq A%:
 }12D7#$%CfD* %!(
%!(:#'w)D2%AMD&
&DbD2Fq)D2N`
D)[{DD2FN%!W
'A
0*B!W%!W'
!W"Db#>TF'€FF
%17'a>%!BA
dU!a)OC8!WN
'€&D!EQ%Q2
R%!BATQDb%U…%
%>3553&$!(D "QN%!W
'A
=V$U}735UBQT*
#D %N%%!WsCAQU%$W"

X%R'€j%'=7)N%N%%!W
'_D&RXKXp%$WQU}VbXAsQ
U}QU} DVbXA
R $%$WQU}}%*BU}
A/zU%$WD&D$[D"XU
=D!EU%$WjU}A
ĐÁNH GIÁ RỦI RO VÀ MÔI TRƯỜNG KIỂM SOÁT.
Khách hàng: Ngân hàng thương mại ABC!WF4|u/
!W'Xp4/O1
Quan điểm về tính chính trực của Ban quản trị
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Quan điểm và tính chính trực
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"%=NCf0*]!&!(
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Cam kết về sự chính xác và hợp lý của Báo cáo tài chính
3A8&ZWQ NCf0
'=FNC8/8
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Cam kết về việc thiết lập và duy trì một hệ thống thông tin và kế toán
đáng tin cậy
GA8&ZWBQ NCf0D
 F%T* D
F21/sCDF‡
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8ˆ8‰n/Š81‹8ŒMn†/y•
Cơ cấu tổ chức
?A8abq&VEZB#)T
‡
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Cơ cấu tổ chức, quá trình kiểm soát, giám sát và điều hành
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#)T&ZD
W$>NC#$%%
'D)D2&#$]!
U%A
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Phương thức phân công quyền hạn và trách nhiệm
LA-!aqU#)%&
VEB#Tq
‡
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Phương pháp quản lý lãnh đạo
mA8&ZDV>>!a#$
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Ảnh hưởng của hệ thống máy vi tính
+A1Tq)'r"&V
EZB#Tq
‡
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Hoạt động của Ban giám đốc và nhóm kiểm toán nội bộ
JACD*&2V2N
&VEZB#Tq
‡
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1Ž1/1‹8Œ9••/y‘’f•1dPO1
Hình thức kinh doanh
658&ZDV>>BTq
N‡
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Câu hỏi- rủi ro kiểm toán
Ad&T‡
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VAd&'rcF"q)]‡ Có
Ad&)D2%%!W…Db
‡
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AQ'*=V #%.&DYZ=)V
!Waq%VT‡
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KAN&#D )D2VE
‡
Không
“A/%>_#&)Q%T
%Q&"w&
‡
Không
Môi trường kinh doanh
66A  8&  Q  $  !(  V      %  
%!WD2D )D2$>
 Nd‡
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”/Mn†/Œ•81•1
63AC#$%&=%D!% 
#$"‡
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6GA8&U*q}%[d 
)D2%WD!E=V‡
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C†81‰/8–O8n—8•˜9/P™A
6?A8&ZDV>>Q$!(X
#2‡
Có Có Có
6IA8&ZD&%['=UNQk
=&D!E_FNY
'€Vll‡
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Câu hỏi Rủi ro kiểm toán
A8&DT&%[NY'€VllV(Vq
G"D2F‡
Không
VA8&D%QB2D&N
`šB%E"‡
Không
A|V2F"N&VV‡ Không
A #$N2&D!E!(
‡
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KA8Y&!(D%. 
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"'.&%!BšU!B=
K"']!%=N.A
- /%)D2NU&)&U%"
UN2%. D*B>V$#)FA
0*B2'*)&'''&UNK
#DF*'VNU&
!WX%XrZAC0NU
&X!BXrZ''&K!BUNFA

- /%#Yq&''&%.2)UN
>V$FA
- /$DUND*B#)FD
$D!E%TCPd<C%“d%K%@CP9<C%“9K%@D
# D&=A # D=U'€b
qXpa##$Z%qa=A/#*
'D2FV!WXNV2F']!
V2FUNB#DFD!E
XrZ!WXA
- d)D2NU)&= )OC8&
%:%Da$A1)D2UN )D2U
RZ!&#D %!Wq&
F%. &'A'F
!W<B&'$ v@D!E)%__=
=#%TA
- CM$ZN ''&=%%T*
'UV!WXA"4C)V#
%T#$Z=#%T"UV¦
K# D'$ #$Z'$ #
D& '!WX=A
- 8%N%D!E[D:) NUN 
#D V$#$7*
2. Tìm hiểu về cơ cấu tổ chức bộ máy trong Ngân hàng thương mại:
2.1. Cơ cấu tổ chức bộ máy của ABC
,/%'("7&%UD'(
,8<86@>:D)0a'=
8%=2§
,88286<83@§
,823<8G@§
,8:DA

OC8D!Ep(s(f863G
>:D):D0a'=
8%=2&RK#DN1A8abq
NDa%'€12D7M$%#DxEB#DN
FA
2.2. Cơ cấu tổ chức của Trụ sở chính.
6A12D7M$%A
3AC'A
GA/bfD*A
?A1*%2V2A
,C2Y/bfD*4
t8&/bfD*
t %!(
t8:V
tCw'2V2
* Nhiệm vụ và quyền hạn chung:
12D7#$%a##$%OC8&#UOC8D
# DD#D D"#ENOC8%_Q
D2k#N0)2D78bD
C'a#%)D2"NOC8'
 D2))D2N*%
2V2NOC8
/bD*!W%%!B12D7M$%%!B
FD)D2NOC8
8N-&8N%12D7M$
%%!(V%C'/bfD*
NOC8D!EVb…V`$D!E/*D*U
!BkA
FXp4/bq*'NU!a)D!E
U4C'20)1080-:'%=

2/bfD*A8V2sCD!EbqK.<z
&_6D 3!W')8!!W
D)N/%'("='!WX)z
@A9zV2FD&)D2'NT&
*'2V2NU!aD*w€D&'='
N*sC(A
3. Tìm hiểu về chu trình kế toán áp dụng tại NHTM.
$T* NU!a
)DD!% )xEBqD2F* 
']!D*B&#%.'*!
$N A
2T%T )U!a)
74
- 8"' N&xEB8k= 
#* &xEBFDN‡
- 1* )U4%
= D2!a) w
 D2 D`D!E1XK&xEBwD
)D2N1/9A
- %q_'b' 4XKq_&D$V$DRDN
Dp'b' ‡Fp'r
V$#$'b' &D$V$DRDNWDYšV
DFC"V#$Z‡
- C2 %TD2NU 4
%XKbqV2 &xEB#DwD)D2
NU‡uK%TD2U &D
qD!ER‡
0T* cF'4
- /F4R %!(
!4"' >V$#

V$#$q_'$'b'< &@A8xB& 
%= XKq_'b' NU&DR
DNDYVš‡
- -}%=  %!(U #
%T !QV$#$q_'b'qb
qA
- M'%= #%TN.A
M#%TT#'= /D`FD!EQ
* )1/9!'4
3.1. Cơ sở lập BCTC.
8C8/8D!E%TVV[D7<0@Kl
*xEB* bq"
D!E!Bš)M D'*?GIH6JJ+HM0,13IH63HJ+
N1xEB D2C8/8D*Bbq"D!E
V¦KM0'*66?IH3553HM0,16+H65H53N1
A
dD&C8/8[$TT" #$
)D2!Kl 
D`D!E_F(!BA
3.2. Áp dụng các chuẩn mực kế toán Việt Nam.
/%>UD`RDRD`k= 
<\Os^@'4
Os53417
Os5G4/s8011
Os5?4/s801
Os6?4dFA
Os5?D`D!%!Bšb#D*B /s801A
) /s801NUD!E%TV(R'DUA†
!(aV$NOs5?"%!B)D2NU
D!EUVbV2DR>AOs5?]#DW

UVb*DD*B"FG>A/KD&%:)N
"F)G6H63H56'€D!EUVbKW:)N
$WG>A>3553%:)N"FU
D`D!EUVb "%>D7W
c ]D!E$%>3553A
3.3.Các chuẩn mực kế toán mới:
G6H63H53C2"D>VLk= 
<\Os^@B'DU4
Os5648k=
Os5L4/'$
Os654†!(NDbo*DA
Os6I41ED7XU=
Os6L48"D
Os3?4C!
UD`U"Q$!(Nk= 
B&=_6H6H5G!(%[&
$!(%. D*BC8/8>3553NUA
3.4. Năm tài chính: của ngân hàng được bắt đầu từ ngày 1/1 và kết thúc vào ngày 31/12
hàng năm.
3.5.Ngoại tệ:
8'V[)D!E#DbKo
'A/'$EV[))F
C$80/A
/V2o"D!E C8M10dUN
K#DNM0'*I33H3555HM0,1335H63H55A8o
"D!ExD#Db'$E)FC80/4
 G6H63H53 G6H63H56
nsd 6IAGL+ 6IA5m5
g8y 6IA?m5 6GA3?J
¨-i  63L  

66G
3.6.Các khoản mục ngoài bảng:
/Kl D!E%2%`D*B1/9
/bq/")%%!WE&$
>!"V$`E$V$`T
U!F$UD*2V$D 
U A/%%!WED&
$UD!EFU
D*2V$!BTq$VlV2D!E2!E
q%!BA
3.7. Thu nhập lãi và chi phí lãi.
/K!'*J3H3555H//,C/8NC2"V
6?HJH55RF"`$D!E)%a'(!
!%W~'&=_65H3555A8!'4
- |`$D*B$E%)D!E)%a'(
'A|`$D*B$E#)$)
FKƒ)V$A
- 0*B`$'J5!w!
D J5!$'E#)T)$
Kƒ)V$A
/Uj!a_>3556
0*B` &~)D`D2_Q>%!B
!a)==<%!B>3556@Uj
)`=>3553)=`N>
%!Bx$ D&D`D)%>3553!A
/F"`%>3553V7$
F`N>3553!D`D!EF%!B%$%!B_
>%!BA
3.8.Thu nhập phí và hoa hồng:
8$"7V7"FD!E_

"_)D2V$`(!"A
3.9.Chứng khoán:
8qV7%" V)~ NU
%!BD!EQ[D"`D!E)KA
$`%$%!BN% V)D!EF_D!E
UVbR%WlQA
d=:D!EF%%!WEqV$xEB
#D)/!'*J3H355H//,C/8C2"V6?HJH55A