Hoàn thiện công tác kiểm toán nội bộ tại các ngân hàng thương mại Việt Nam

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NGHIEN CLTU & TRAO D O I

KCNOMC CCVaOftitHT BfitW

<b>HOAN THIEN CONG TAC KIEM TOAN NOI BO </b>

<b>• • • </b>

<b>TAI CAC NGAN HANG THI/0NG MAI VIET NAM </b>

TS. NGUYEN XUAN HUNG*

<i><b>1. Bit vlTn dg </b></i>

Trong n l n kinh te thi trUdng thi ngan hdng
thuong mai (NHTM) duge xdc dinh Id huyet mach
ciia n l n kinh te. Hoat dgng cua NHTM I n h hudng
true tie'p den sU dn dinh tien te qud'c gia. NHTM
Id mdt dinh che tdi ehinh trung gian khdng the
thieu dugc t r e n thi trUdng tdi chinh vd Id mdt
kenh dan nhdp vd'n chii yeu eho nen kinh te'. Tuy
nhien, boat ddng NHTM p h i i dd'i mat vdi nhilu
rui ro td cdc nhan to tae dgng thuge ve moi trudng
kinh te vd ngay chinh b i n t h a n ngan hdng (NH).
Su kien hdng loat NH tai My phd sdn trong
khung hoang tdi chinh ndm 2008-2009 vda qua Id
bdi hgc kinh nghiem ddng gid cho cdc NHTM VN.
Nguyen nhdn chu yeu ddn de'n cudc khung hodng
tdi chinh neu t r e n Id do ede khoan eho vay the
chap dudi chuan, khong tuan thu cdc quy dinh
qudn tri rui ro vd cdc k h o i n dau tU qua ldn vdo
nhdng ngdnh riii ro md thie'u kiem sodt chat che
Cling vdi gian ldn ke todn che ddu ede khoan no
khdng Id, Ien de'n 50 ty USD nhu trUdng hgp cua
Lehman Brothers - NH ldn tai My. Vi vdy, thie't

lap he thdng quan tri riii ro theo tieu chuan qudc
te Id muc tieu chinh yeu hdng diu nham d i m bio
an todn trong hoat ddng kinh doanh cua cdc
NHTM VN. Theo ddnh gid eua cdc chuyen gia NH,
mgt trong nhdng nguyen n h a n ddn de'n cdc NH
qudn ly ye'u, boat ddng kem hieu qua la do ye'u
kem td he thdng kiem tra vd kiem todn ngi bg
(KTNB)...

<b>2. Cdng tdc KTNB </b>

KTNB Id hoat ddng kiem tra, rd sodt, ddnh gid
mdt cdch ddc lap, khdch quan dd'i vdi he thd'ng
kiem tra, kiem sodt ngi bd (KSNB); ddnh gid ddc
lap ve tinh thieh hop vd sU tudn thu cdc chinh
sdch, thu tuc quy trinh dd dugc thie't lap trong
NHTM; thong qua dd don vi thUe hien KTNB dUa
ra eac k i l n nghi, tU vd'n n h a m ndng cao hieu lUe,
hieu qua boat dgng cua ede he thd'ng, cdc quy
trinh, quy dinh, gdp p h i n d i m bao NHTM boat
dgng an todn, hieu qua, dung phdp ludt.(2)

Theo quan diem don gian trudc ddy, KTNB ehi
don thuan Id cdng viec kiem tra bdo cdo tdi ehinh
vd chu trgng vdo cong tdc kiem tra cdc nghiep vu
ke todn. NhUng theo quan dilm hien nay d l phCi
hgp vdi xu the' hgi nhap trong dilu kien kinh te
thi trudng thi KTNB dugc sd dung nhu Id cdng eu
quin ly rui ro, k i l m tra tinh hieu qui vd tinh tudn
thu quy dinh phdp ludt. Kiem todn tat ea cdc boat

ddng, cdc quy trinh nghiep vu vd ede ehi nhdnh,
don vi, bg phan cua NHTM, k i l m todn vd tU van
theo yeu elu cua hgi ddng quan tri, ban kilm soat
nen KTNB chinb Id ngUdi gidm sat ede boat dgng
cua NH, ddnh gid chat lugng eua he thd'ng KSNB;
ddng thdi Id cong cu giup phdt hien vd cai tien
td't hon nhufng ye'u kem eua he thd'ng quan tri cua
NHTM.

KTNB hudng de'n cdc muc tieu eo b i n nhU sau:
- Ddnh gid ddc lap vl tinh thieh hop vd sU tuan
thu cdc chinh sdch, thu tue quy trinh dd dUOc thiet
lap trong NH.

- Kilm tra, rd sodt, ddnh gid mde do day du,
tinh hieu lUe vd hieu qua eua he thd'ng k i l m tra,
KSNB, td do cdi tien vd hodn thien he thoang kiem
tra, KSNB theo hudng dinh lugng cdc rui ro eo the
xay ra. D l thUe hien mue tieu ndy, don vi thUc
hien KTNB duge khuye'n khieh thUe hien boat
dgng tu van, tham gia vdo qud trinh xdy ddng, eii
tien vd hodn thien he thdng k i l m tra, KSNB vdi
dilu kien khdng duge vi pham nguyen t i c dgc lap,
khach quan.

KTNB thUe bien dUa t r e n cdc nguyen tac co
ban sau:

<i>- Tinh dgc lap: Bd phan KTNB dgc lap vdi cdc </i>
don vi, cdc bd phan dieu hanh, tdc nghiep ciia

NHTM; boat ddng KTNB ddc lap vdi cac hoat
ddng dilu hdnh, tdc nghiep eua NH.

<i>- Tinh khdch quan: Bd phdn KTNB, k i l m todn </i>
vien ndi bd phai dam bdo tinb khach quan, trung
thUe, cdng bdng, khong dinh kien khi thUc hien
nhiem vu KTNB.

<i>- Tinh chuyen nghiep: Kiem toan vien ngi bg </i>
p h i i la ngudi co kie'n thdc, trinh do vd ky nang

<i>TrUdng DH Kinh Te TP.HCM </i>

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NGHIEN CU'U & TRAO DOI

KTNB can thilt, khdng kiem nhiem cae cUOng vi,
cdc cong viec chuyen mdn khac eua NHTM.

Ndi dung chinh eua boat dgng KTNB trong
NH:

- Kilm tra, danh gia tinh day du, hieu lUe va
hieu qua cua he tho'ng kiem tra, KSNB tuy theo
quy mo, mdc do rui ro eung nhU yeu eau cu the cua
tdng NHTM.

- Kiem tra mdc do day du, tinh hieu lUe va hieu
qua eua he thdng kiem tra, KSNB.

- Kiem tra viec dp dung, tinh hieu lUe, hieu qua

cua cac quy trinh n h a n dang, phuong phdp do
ludng vd qudn ly rui ro, phuong phap ddnh gid
vdn.

- Kiem tra he thd'ng thdng tin quan ly vd he
thd'ng thdng tin tdi chinh, bao gdm e l he thd'ng
thdng tin dien tuf vd dich vu NH dien td.

- Kiem tra tinh day du, kip thdi, trung thUe vd
mde do ehinh xdc cda he thd^ng ke todn vd cdc bdo
cdo tdi chinh.

- Kiem tra eo c h l d i m bao sU tuan tbu cdc quy
dinh cda phdp luat, quy dinh vl cac ty le bao dam
an todn trong boat dgng eua td chdc tin dung, cdc
quy dinh ngi bg, cdc quy trinh, quy t i e tac nghiep,
quy t i e dao ddc nghi nghiep.

- Kilm tra cdc quy dinh, quy trinh quan tri,
dilu hdnh, tdc nghiep eua NHTM. Ddnh gid tinh
hinh cdc boat ddng kinh doanh vd hieu qui cua
viec sd dung cdc ngudn lUc, qua dd xdc dinh mde
do phu hgp gida k i t qui boat ddng dat ddge vd
muc tieu boat ddng d l ra.

- Kilm tra cdc bien phdp dam b i o an todn tdi
sdn.

- ThUe hien ede ngi dung khde cd lien quan de'n
chdc ndng, nhiem vu eua KTNB, theo yeu cau cua

hgi ddng quin tri vd ban k i l m sodt.

<b>3. Cdc vUdng mdc trong cong tdc KTNB tfi cdc </b>
<b>NHTMVN </b>

Theo Quyet dinh 37/NHNN ngay 1/8/2006, cdc
NHTM deu phai xay dUng he thdng KTNB. Viee
tdch bach chdc ndng va co cdu td chdc boat ddng
KSNB vd KTNB nhUng ddng thdi gida hai bd
phdn ndy phai hd trg nhau, dd dem Iai mgt sd ket
qui nhd't dinh trong qud trinh kiem sodt rui ro tai
NHTM. Qud trinh tdc nghiep thUe hien cdc sdn
pham kinh doanh cua NHTM nhd: huy dgng, tin
dung, thanh todn qudc te, kinh doanh tien te...
duge KSNB vd KTNB kiem tra trUdc, trong vd sau

khi thUe hien. KTNB kip thdi phat hien sai sdt,
nhac nhd va eo nhdng c i n h bdo de h a n che' rui ro
eho don vi. Bg phdn KTNB vdi chdc ndng boat
ddng dinh hudng theo rui ro nen ta't cd cdc mat
boat dgng cua NHTM diu duge gidm sat chat che
thdng qua cdc bdo cdo dinh ky va dot xudt cua
KTNB. Hien nay, todn bg NHTM d i u co phdng
hoac bd phdn KTNB song song vdi phdng KSNB,
duge xay dUng td hgi sd de'n cdc ehi nhdnh. Nhin
ehung, he thd'ng KTNB tai ede NHTM cd the kiem
tra td 70%-80% cdc nghiep vu phdt sinh vd tap
trung chgn mdu kiem tra dd'i vdi nhufng giao dich
ldn, cu the dd Id nhdng k h o i n vay td 5% vd'n tU
cd cua NHTM trd len ddc biet Id chu trgng cdc

giao dich cd lien quan de'n thdnh vien hdi ddng
q u i n tri, ban kiem solt, ban dieu h i n h , ban gidm
ddc cdc chi nhdnh; cdc giao dich ldn vUgt mdc uy
quyin ciia ban gidm ddc, kip thdi phdt hien rui ro
t i l m an cd the x i y ra d cdc chi nhdnh hoac phdng
giao dich. Ngodi ra, KTNB chu trgng kiem tra di
sdu tdng chu de cua tdng thdi ky, thdi diem khi
cd phdt sinh theo d i l u kien dien bien tren thi
trudng cd t h i dan de'n bat lgi cho NH chang ban
ede van de mang t i n h thdi sU nhU: thu phi tin
dung, thu phi kinh doanh ngoai te, huy ddng vd
eho vay vugt mdc ldi sudt md NHTM, ne trdnh
viec cdng bd thong tin, cdc gian ldn td sd dung
the tin dung qud'c t e , t h a n h todn qudc te... Tuy
nhien, ke't qua k h i o s a t g i n 30 NH trong ndm
2007-2008 cua cdng ty kiem todn Pricewaterhouse
Coopers (4) cho tha'y boat ddng KTNB cua cdc
NHTM cdn yeu kem cd vl chd't l l n ve lugng. Nhin
ehung, he thd'ng kiem todn chUa du sdc kiem sodt,
ddnh gid, dinh lugng vd dU bdo rui ro eho cdc mat
boat dgng kinh doanh eua NH de td dd dUa ra cdc
khuye'n cdo hufu hieu eho NH. Dien hinh trong
thdi gian vda qua, lien tuc xdy ra cdc trUdng hgp
nhU: Lap hd so gia de chie'm doat vd'n cda NH
TMCP Dong A len de'n 107 ty, cd nhdn vien cua
NH dd rut rugt NH bang thu thuat gdi t i l t kiem
kho'ng, lap hd so gid de khai khd'ng gid tri tdi sdn,
Ida dIo gian ldn the tin dung, thdng ddng vdi
khdch hdnh gay thiet hai tdi san cho NHTM.
Nhin chung, cdc van d l , tdn tai, vUdng m l c trong

KTNB cd the tdng ke't nhu sau:

- Dgi ngu n h a n vien KTNB qud nhd so vdi quy
mo boat ddng cua NHTM. NH Id dinh che' tdi
chinh trung gian quan trgng cua nen kinh te, vdi
quy mo tdng tdi san cua NHTM VN rd't ldn td
20.000 ty Ien Ien de'n gan 400.000 ty vd pham vi

<i><b>f </b></i>

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NGHIEN Cdu & TRAO DOI

<i><b>MM </b></i>

mang ludi chi nhdnh vd phong giao dich phu khap
ca nudc nhUng sd lugng n h a n vien trong phong
kiem toan eua NHTM chi khodn td 5 d i n 20 ngUdi
thi kho CO the dam nhdn to't chdc nang kiem tra
gidm sdt cua KTNB.

- Trinh do vd nang lUc chuyen mon nhan vien
tha'p ehUa dap dng yeu cau ciia eong tdc KTNB.
Da sd cac nhdn vien KTNB tai NHTM chUa duge
ddo tao bdi b i n , thie'u ky ndng dinh lUgng rui ro,
thilu kinh nghiem. Nguyen nhan chu yeu vi tuyen
dung ngi bd tU cdc phdng, ban trong NH.

- He thd'ng KTNB chUa dap dng yeu eau dinh
lugng rui ro eua NHTM. Tren 50% he thdng kiem
todn ndi bg thieu chien luge ro rdng, chUa xdy
dUng he thdng quy trinh k i l m todn, thilu mdu bao
cdo, he tho'ng chi tieu thUe hien; chUa phan dinh

ro quyen ban vd trdch nhiem vdi KSNB va KTNB,
nen tren thdc te bdo cdo KTNB khong khde gi bdo
cdo KSNB.

- He thdng cdng nghe thdng tin ehUa xdy ddng
cdc cdng eu hd trg cho cdng tdc KTNB. Hien nay,
cdc NHTM cii tie'n eong nghe thong tin theo
hudng lay khdch hdng Id trung tam thUe hien co
c h l giao dich mgt cda nen p h i n ldn chi chu trgng
d i n van de xd ly nghiep vu nhanh chdng va tien
lgi, ban c h l gay mat thdi gian chd dgi cua khdch
hang md ehda day manh tap trung vdo cdng tdc
quan tri rui ro. Chuong trinh he thd'ng may tinh
cung cap cdc ehi tieu qudn tri cdn nhilu ban che,
viec lay thdng tin dd lieu tren he thd'ng may tinh
ciia NH khd khd khdn thudng bi nghen mang, da
sd cdc bdo cdo phai ldm tay mat thdi gian... da gay
khd khdn trong cdng tdc KTNB. Cdc nhdn vien
KTNB thUe hien cdng tdc kiem tra chu yeu la
gidm sdt td xa qua bdo cdo, cdn dd'i, sao ke tren
he tho'ng mdy tinh cua NHTM nen tinh chinh xdc
vd nhanh chdng ddi khi khong dugc d i m bio.

- Md hinh td chdc boat ddng chUa ddp dng yeu
elu KTNB. Vl mo hinh boat ddng, theo Quyet
dinh 37 eua Ngdn hdng Nhd nUde (NHNN) ban
hdnh ngdy 1/8/2006, phdng KTNB trUe thudc hdi
dong quin tri vd chiu sU chi dao vd qudn ly trUe
tiep cua ban kiem sodt. Theo quy dinh ban kiem
sodt do Dai hdi dong cd ddng bau ra vdi nhiem vu

Id CO quan giam s i t cac boat dgng tdi chinh, cung
nhu cdc mat boat ddng khde cua NH tudn thu theo
quy dinh phdp ludt. Ban kiem sodt duge sd dung
he thd'ng kiem tra KSNB, KTNB phuc vu theo yeu
cau vd nhiem vu cua minh. Hang ndm ban k i l m
sodt duyet, dieu chinh vd ehi dao thUe hien ke

hoacb cua phdng KTNB. Vdi trdch nhiem vo eung
quan trgng, sd lUOng t h a n h vien ban kilra soat tai
cac NHTM dugc quy dinh theo Luat doanh nghiep
td 3 d i n 5 ngUdi, hoac theo dilu le cua NHTM quy
<i>dinh nhu vay qua it, trong dd it nhat Vz thdnh vien </i>
ban kilm sodt la chuyen trdch, sd cdn Iai la tbanb
vien khong chuyen trdch nen gan nhU khong d i m
duong ndi nhiem vu cua ban kiem soat. Tren thUe
t l , CO khong It NHTM md trong do boat dgng cua
ban kiem sodt chi mang tinb hinh tbde, thdm ehi
cd NHTM ma ban k i l m sodt ehi boat dgng khi eo
Dai hgi ddng ed dong hdng ndm. Ban kilm sodt
tai mgt sd^ NH boat dgng chUa hieu qua do vai tro,
chdc ndng, trdch nhiem chUa ro rang vd edn thieu
cdng eu d l thUc hien cong tdc giam sdt. Dieu nay
se gdy khd khan eho KTNB trong viee hoacb dinh
vd thUe hien chie'n luge nham dat muc tieu de ra.
- Van con chdng cheo gida quyin ban vd trdch
nhiem cua KSNB vd KTNB: Theo dilu 41 cua Luat
sufa ddi, bd sung mdt so' dilu Ludt cdc td chdc tin
dung dugc Qud'c hgi thong qua ngdy 15/06/2004;
theo Quyet dinh 36/2006/QD-NHNN cua NHNN
ban hdnh ngdy 1/8/2006 v l Quy c h l k i l m tra,

KSNB cua td chdc tin dung. Theo Quy che kilm
tra, KSNB nay thi NHTM phai xay dUng he thdng
kiem tra, KSNB thuge bg mdy dilu hdnh, giup
tdng giam ddc (gidm dd'e) dieu hdnh thong sudt,
an toan vd dung phdp ludt mgi boat ddng nghiep
vu cua NHTM. He thdng KSNB td Hdi sd chinb
den ede ehi nhdnh, phdng giao dich chiu sU chi
dao vd hudng luong cua ban dilu hdnh. Trong khi
dd, he thd'ng KTNB thUe hien k i l m tra mgi boat
dgng cua NHTM tren eo sd tuan thu phdp ludt,
quy trinh, quy che' phdt hien rui ro vd dUa ra cdc
giii phdp b a n che' rui ro. Nhu vay, boat dgng
KSNB vd KTNB ehinh la he thd'ng tU k i l m tra
gidm sdt cua NHTM. C I hai he thd'ng KSNB va
KTNB diu t i l n hdnh k i l m tra cdc boat dgng kinh
doanh cua NHTM, tren co sd xem xet dua vdo he
thd'ng phap ly de dat den muc tieu ehung Id kiem
tra gidm sdt ede boat ddng NH. Vi vdy, sU chdng
cheo gida hai he thd'ng neu t r e n la dieu khdng
trdnh khdi.

- Vdn cdn t i l m an rui ro tii sU yeu kem cua he
thd'ng KTNB. He thd'ng KTNB cua mdt sd NHTM
cdn nhilu bat cap, ye'u kem, thilu cong cu hd trg
nen ehUa phdt hien rui ro t i l m an, vdn edn nhilu
trUdng hgp chua du sdc ngdn chdn hien tugng
thdng ddng vdi khach hdng, gian lan vdi nhilu
thu thuat tinh vi gdy thiet hai v l tai san vd I n h

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KXiNOhtCCftaCPM&nREVEW

NGHIEN

Ci?u &

TRAO DOI

hudng d i n uy tin v l thuong hieu cua NHTM.
Phdng KTNB chua duge giao day du quyen ban de
thUc hien trdch nhiem eua minh nen bieu qua
cdng tdc kiem tra, KSNB dat dugc trong thdi gian
qua chUa eao.

- Vdn edn hien tUgng ca ne cua n h a n vien
KTNB. Mae du eac n h a n vien KTNB dugc hudng
luong td hgi ddng quan tri nhUng vdn tudn thu cdc
quy dinh cua NHTM, ehUa phdt huy duge day du
vai trd eua minh, vdn edn hien tugng ca ne bao
che, ddc biet Id cdc giao dich cua nhiJng ngUdi lien
quan den hgi ddng quin tri, ban kiem sodt vd ban
dilu hdnh. Ben canh dd cdc nhan vien KTNB duge
bd' tri tai don vi ehi thUc hien cdng tdc kiem tra
sau khi nghiep vu da phdt sinh, bdo cdo KTNB
hdng thang cda n h a n vien kiem tra phai duge
gidm dd'e chi nhdnh, hoac trUdng don vi thdng
qua, dilu ndy gay ra mgt sd khd khan nhdt dinh
trong cdng tdc bdo cdo cua KTNB.

- Cong tdc xd Iy rui ro theo yeu eau cua KTNB
cdn ban chl. Ben canh dd, viee xd phat cdc don
vi CO sai pham cung chUa duge chu trgng. Sau khi
dugc phong KSNB nhac nhd, c i n h cdo nhilu l l n ,
mgt sd don vi van khong thUe hien ehinh sufa bode
van tiep tuc tdi pham ma chUa cd mgt che tdi ndo
quy dinh cu t h i vl viec cUdng che thi hanh. Thdm
ehi trong qud trinh giam sat td xa vd k i l m todn

trUc tiep tai don vi da phat hien mgt so' sai pham
vd dua ra eac khuye'n cdo de don vi thUe hien
ehinh sda nhUng cung khong hieu qua.

<b>4. Giai phap hoan thi$n cong tdc KTNB t^i cdc </b>
<b>NHTIMVN </b>

<i><b>4.1 Vi phia NHNN </b></i>

<i>- Hodn thien mo hinh boat ddng eua he tho'ng </i>

KTNB cua NHTM, kien nghi NHNN cbo phep he
thong KTNB chiu sU cbi dao quan ly tho'ng nhd't
cua hgi ddng quan tri:

Xu t h i phat t r i l n cua he thdng NHTM VN
nhdm d i m bao an todn cdc boat dgng kinh doanh
NH va tuan thu theo quy dinh phap luat. Theo
Nghi dinh 59/CP ngdy 16/7/2009 eo hieu lUc thi
hdnh ngay 15/9/2009 vd tie'p theo do NHNN eo
Thong tu 06 ngay 26/02/2010 theo hUdng nang cao
vai tro trach nhiem eua hgi ddng quin tri. Do vdy,
d l tao dieu kien thuan lgi eho hgi ddng quan tri
thdc hien tO't vai tro vd nhiem vu cua minh nen
de nghi phong KTNB chiu sd qudn ly trUc t i l p cua
hgi ddng quan tri. Tuy nhien, theo Nghi dinh 59
thi ban kiem soat v i n eo the sd dung KSNB vd

KTNB dap dng yeu elu eua minh.

- Hodn thien cdc vdn ban phdp Iy t r e n tinh
t h i n Nghi dinh 59:

Hodn thien he tho'ng phdp ludt lien quan den
boat ddng NH thong qua viec bd sung chinh sda
mgt cdch ddng bg cdc vdn b i n phdp Iy ddng thdi
van dung mgt cdc day du vd hgp Iy cdc chuan mUc
tdi chinh qud'c te nhdm dam bao an todn trong
kinh doanh NH.

- Tdng cudng cdng tdc thanh tra gidm sdt cua
NHNN:

Thanh tra NHNN Id y§u ciu c i n thiet n h l m
kiem tra ddnh gid sU tuan thii phdp ludt theo yeu
ciu eua NH. Co sd dau tien cho thanh tra NHNN
ddnh gid Id dUa vdo he thd'ng k i l m sodt vd KTNB.
Neu he thd'ng kiem sodt v l KTNB thUc hien tdt
se Id CO sd quan trgng de thanh tra NHNN ddnh
gid chinh xdc tinh hinh boat ddng kinh doanh vd
mdc do an toan ctia NHTM.

- Cd bien phdp che tdi nghiem tuc dd'i vdi cdc
NHTM khong tudn thii cdc quy dinh KTNB: n h l m
ndng eao vai trd vd trdch nhiem eiia hdi dong
quan tri, ban dilu h d n h NHTM dd'i vdi NHNN
trong trudng hgp NHTM khdng thUe hien bode
thUe hien khdng day dii cdc quy dinh KTNB, gay
hdu qua nghiem trgng, nham hUdng cdc boat dgng
NHTM di vdo quy dao phdt trien ben vdng tudn

thu quy dinh phdp ludt.

<i><b>4.2 Vi phia NHTM </b></i>

<i>- Nhanh chdng hodn thien quy che vd quy trinh </i>

hudng d i n thUc hien KTNB: Bao dam bg phdn
KTNB vd he thd'ng KSNB hoat ddng ddc lap vd
chuyen nghiep, can hodn thien, ban hdnh cdc vdn
b i n hudng ddn cu the thdc hien quy trinh KTNB,
he thd'ng ehi tieu, mdu bieu bdo cdo v l KTNB. Xay
dUng sd tay KTNB, cdc da'u hieu nhdn dang riii
ro, Ida dIo gian ldn cung vdi cdc kinh nghiem xii
Iy nhdm tao dilu kien nhac nhd nhdn vien tdc
nghiep tudn thii quy trinh tdc nghiep, h a n che nii
ro. Cdc quy trinh KTNB p h i i duge soan thao bdi
ban, khoa hgc vd mang tinh chuyen nghiep cao
dUa tren co sd phdp Iy vdng chac. Vi vdy, NHTM
can thdnh lap mgt bg phan chuyen nghien cdu va
soan thao nhdng quy dinh, quy trinh, hUdng ddn
lien quan de'n ta't cd cac boat dgng NH. Bg phan
ndy phdi thudng xuyen cap nhdt nhdng vdn b i n
mdi, dieu chinh nhdng diem bat hgp ly eiia nhufng
vdn ban hien h d n h vd tham mUu eho hgi ddng
quin tri vd ban dilu hdnh nham hoach dinh chien

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<span class='text_page_counter'>(5)</span><div class='page_container' data-page=5>

<i>NGHIEN CIJU & TRAO D O I </i>

<b></b>

'™^^*-'**-'"-luge phdt t r i l n vd qudn Iy rui ro trong qua trinh
boat ddng cua NH.

- Chu trong ndng cao trinh do n h a n vien
KTNB:

-I- TrUdc bet khau tuyen chgn nhdn vien KTNB
phii chu trgng de'n nang lUc vd dao ddc.

<i>+ De khuye'n khich nhdn vien KTNB thUc hien </i>

dung nhiem vu cua minh vdi tinh t h a n trdch
nhiem cao thi cdc bd phdn, don vi nghiep vu, cdc
cd nhdn cd lien quan phdi thUdng xuyen xem xet,
danh gii ve tinb bieu lUc vd hieu qui cua he thdng
KTNB; mgi sai sdt thie'u trung thdc cua ede bdo
cdo KTNB phdi duge bao cdo kip thdi vdi cap quan
ly trUe tiep de cd bien phdp giai quylt.

+ Mat khde, ta't c l cdc nhdn vien KTNB phdi
trdi qua cdc ky thi sdt bach chuyen mon nghiep
vu vd viec tuyen dung cac kiem todn vien ngi bg
tuong lai can p h i i dugc md rgng sang td't c l cic
linh vUc chuyen mdn cd lien quan.

<i>+ C i n ndng eao trinh do chuyen mon, kie'n </i>

thdc vd cdc ky ndng khac nhU dng xd, giao tiep,
tu van... cho td't cd ede nhan vien KTNB thong qua
cdc chuong trinh ddo tao c i n thie't va quy dinh eg
t h i thdi gian bdi dUdng nghiep vu tdi thilu cbo
tdng kilm todn vien ndi bg nham dao tao ngudn

nhan lUc cd d l y dii cdc ky ndng ve chuyen mon
nghiep vu, kinh nghiem ldm viec va ky ndng dng
xuf Id dilu kien tien quye't d l bd mdy KTNB boat
dgng hieu qud.

- Ndng cao k i t hop hd tro ldn nhau giijfa KSNB
vd KTNB:

+ Hai bd phan KSNB vd KTNB c i n ket hgp
thUe hien cac dgt k i l m solt, kiem todn true tie'p
tai don vi trdnh gdy phien bd, I n h hudng den tinh
hinh hoat ddng cua don vi.

+ Bao d o KTNB can phdn bang riii ro nhdng
van dl dugc kiem todn, ghi nban vd trao ddi ngay
nhdng van d l phdt sinh vdi cdc ben lien quan
trong qud trinh kiem todn tai cO sd.

-I- Bg phan k i l m t o l n c i n chu trgng phdn hang
chuan ve mdc do rui ro cua tdng van dl duge ghi
nhan va phan hang chuan v l mdc do rui ro chung
cua ca bdo cao. Cdc bdo cdo can duge gdi den hdi
ddng quan tri, ban kiem sodt va tdng gidm ddc
dinb ky, ddng thdi c i n cd b i o d o dot xudt v l
nhdng van dl p h i t sinh ngodi dU kie'n vd nhdng
dl xua't xuf ly phu hop.

- Cii tie'n boat ddng kiem tra, KSNB:

Cii tie'n boat ddng kiem tra, KSNB theo hUdng

cai ddt cae nhdn vien KSNB trong mgi quy trinh
nghiep vu, tai td't ca cdc don vi, bg phdn cua
NHTM dudi nhieu hinh thdc nhdm tdng cUdng
cdng tdc gia sat cdc boat dong NH, ddy chinb

Id dieu kien tien de thuan lgi cho KTNB thUc hien
tdt vai tro phdt hien rui ro vd dU bao rui ro. Ngan
chdn bien tugng gian ldn Ida dIo.

- Kiem sodt q u i n ly viee phdn cap uy quyin:
Viec phdn cap uy quyen phdi dugc thiet lap,
thUc hien mdt cdch hop ly, cu the, ro rdng, trdnh
cdc xung dot lgi Ich; dam bao mgt n b a n vien
khdng d i m nhiem cung mgt luc cdc vi tri cd muc
dich, quyin Igi mau thudn hoac chdng cheo vdi
nhau; dam bao cac nhdn vien khong cd dilu kien
thuan lgi de thao tung, thdng ddng vdi khach
hang, bung bit thdng tin phuc vu eac muc dich cd
nban bode che da'u d c hanh vi vi pham quy dinh
cua phdp luat vd quy dinb ndi bd cua NH..

- Hodn thien he thdng cdng nghe thong tin
theo budng xay dung cdc he thdng chi tieu phu
hop vdi cong tdc q u i n tri NH:

Hien dai h o i NH cd nghia la thiet lap mdt he
thdng tap trung hda vd tU ddng hod trong eae giao
dich vdi muc dich lay khach hdng Id trung tam,
de tbde hien td't cdng tac KTNB he tho'ng cdng
nghe thong tin.

Cdc NHTM c i n chu trgng xdy dUng he thd'ng
cong nghe thong tin vdi cdc p h i n m l m td chdc
cap nhdt vd lUu trd phdi cbi tiet, ro rdng, cae
thdng tin phai d i m bao tinh trung thUc, chinh xlc
vd khach quan dap dng yeu eau khai thac thong
tin mdt cdch hieu qui cung nhU yeu eau lap cdc
bdo cao KTNB theo cdc chi tieu dd dugc de ra. Cd
nbu vay thi ke't qua bdo cao cua KTNB mdi d i m
bao dUa ra cdc khuye'n nghi chinb xde, hiJu ich cbo
qud trinh quan ly rui ro tai NH.

Tdm lai, hoan thien cdng tae KTNB tai cac
NHTM hien nay la van d l cap thie't de hUdng de'n
xdy dung he thd'ng NHTM phdt trien vdng manh,
an todn vd thUe hien quin tri theo tieu chuan qudc
te nham ban che rui ro vd gian ldn trong kinh
doanh cua NHTM, ddng thdi gdp phan tdng cUdng
tinh trong sach ciia kenh thu but, dilu hod vdn
tren thi trUdng tdi chinh, thue day kinh te phdt
t r i l n , lam giau cho ddt nUde V N B

<b>TAI LIEU THAM KHAO </b>

1. NHNN, Quyet dinh 3 6 / N H N N ngay 1/8/2006 ban
hanh quy che KSNB tai cdc td chdc tin dung.

2. NHNN, Quyet dinh 37/NHNN ngdy 1/8/2006 ban
hdnh quy che kiem tra vd KSNB cija td chdc tin dung.

3. Nghi dinh 59/CP ngdy 16/7/2010 ve td chdc vd
hgat dgng NHTM.

4. Tong hop thong tin tren cac website
vneconomy.vn, sbv.gov.vn...

<i>5. Tap chi Ke toan, sd thang 6/2009 den sd thang </i>
2/2010.

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