KIEM TOAN NHA Nl/6C DE TAI NGHIEN ClJtJ KHOA HOC CAP BO THUC TRANG VA GIAI PHAP CHONG THAT THOAT NGAN SACH TRONG HOAT DONG KIEM TOAN DAU TV XAY DUNG CO BAN CUA KIEM TOAN NHA NUOC VIET NAM Chii nhiem de tdi CN Le Hung Minh Pho elm nhiem de tdi TS Tran Duy Thanh Thit ky de tdi CN Nguyen Tuan Anh HA NOI, NAM 2006 ^3 DANH MUC TAI Ll£U THAM KHAO PGS,TS, Thai Ba Cin (2003), Qudn ly tdi chinh link vuc dau tu vd xdy dung, Nxb Tai chinh, Ha ngi GS,TS, Vuong Dinh Hue (2004), Ly thuyet kiem todn, Nxb Tai chinh, Ha ndi Thanh Hien (2003), "Hiu bet cac du an xiy dimg tang ddu phai dieu chinh miic dau tu", Bdn tin kinh te'Viet nam vd the giai, (1339) Hdi Xay dtrng Viet nam, Hiep Hdi tu vin xay dimg Viet nam, Hiep hdi nha thiu xay dimg Viet nam (11/2003), Hoi thao chdng that thodt, lang phi dau tuxdy dung, Ha ngi Kiem toan Nha nude (2004), Kit qud kiem todn nam 2004 linh vuc dau tu vd xdy dung, Ha ngi Luat Xay dung Viet nam Nghi dinh sd 52/1999/ND-CP 08/7/1999 ciia Chinh phu ve quy che quan ly dau tu XDCB Nghi dinh so 12/2000/ND-CP 05/5/2000 cua Chinh phii vd sira ddi bd sung nghi dinh 52 08/7/1999 Nghi dinh sd 07/20()3/ND-CP 30/01/2003 cita Chinh phii vd sira ddi mdt sd dieu cua Quy che quan ly dau tu va xay dung 10 Nghi dinh sd 88/1999/ND-CP 01/09/1999 cua Chinh phu vd Quy che diu thau 11 Nghi dinh sd 66/2003/ND-CP 12/6/2003 ciia Chinh phu ve sira ddi bd sung mdt sd didu Quy che dau thau 12 Nghi dinh sd 16/2005/ND-CP 17/2/2005 cua Chinh Phu ve Quy che quan ly du an dau tu va xiy dung 13 Ngudn Bao Cdng an nhan dan sdl750 13/11/2003 14 Ngudn Bao Dau tu sd 142 27/11/2003 15 Ngudn Bao Dau tu sd 63 26/5/2003 16 Ngudn Bao Diu tu sd 81 07/7/2003 17 Ngudn Bao Tien phong sd 243 05/12/2003 18 Ngudn Bao Tidn phong sd 137/2003, Xdy dung cdu Hodng Long vd cdu Ham Rong: that thodt 4,5 ty ddng 19 Hoai Nguyen (06/6/2004), "Mgt cdng trlnh ky liic vd lang phi", Vietnamnet, 23 Thdng tu sd 44/2003/rT-BTC 15/5/2003 ciia Bo Tai chinh hudng din quan ly, toan vdn dau tu 24 Thdng tu sd 45/2003AT-BTC 15/5/2003 ciia Bo Tai chinh hudng din quyet toan vdn dau tu 25 Pham Khic Xuong (2002), Thuc trgng ve tham nhifng, lang phi cdc chuang trinh, du dn dau tu XDCB bang nguon vdn NSNN vd nhifng gidi phdp ddt vdi kiem todn Nhd nude, Dd tai nghien ctiu khoa hgc ca'p co sd, Ha ndi 26 Van kien Dai hdi Dai bieu toan qudc lan thii (2001), Nxb Chinh tri qudc gia, tr.94 27.Van kien Dai hdi Dai bieu toan qudc lan thii (2001), Nxb Chinh tri qudc gia, tr.93 28 Van kien Dai hoi Dai bieu toan qudc lan thii (1996), Nxb Chinh tri qudc gia, tr.l64 MUC LUC TT Noi dung Trang Md DAU Chirorng : THAT THOAT NGAN SACK NHA NUOC TRONG DAU TU X A Y DUNG CO BAN VA VAI TRO CUA KIEM TOAN NHA NUOC TRONG VIEC CHONG THAT THOAT TONG QUAN VE DAU TU X A Y D U N G C Q BAN VA TRINH TU QUAN LY DAU TUXDCB UU, NHUOC DIEM 1.1.1 Khai niem ve dau tir xay dung co ban va cac cong trinh xay dung C ban O 1.1.2 Dac diem chu yeu cua dau tir xay dung co ban 1.1 1.1.2.1 Ddc diem san pham xdy dung 1.1.2.2 Ddc diem chu yeu cua san xudt xdy dung 1.1.2.3 Ddc diem cua vdn dau tuxdy dung ca bdn ciia Nhd nude 1.1.3 Tinh hinh DTXD, ket qua dat dirge va nhirng tdn tai 1.1.3.1 Nhung ket qud dat dugc LL3.2 Nhifng van de cdn tdn tai 10 Thirc hien quan ly dau tir xay dirng co ban 14 LL4.1 Qudn ly Nhd nude ddi vdi cong tdc dau tuxdy dung ca bdn 14 LL4.2 Tinh hinh qudn ly dau than 14 1.2 THAT THOAT, LANG PHI NSNN TRONG XAY DUNG CO BAN NHUNG NAM QUA 15 1.2.1 O Khai niem ve that thoat, lang phi dau tir xay dung C ban 15 1.2.2 Cac bieu hien cua that thoat, lang phi dau tu XDCB 17 1.1.4 1.2.2A Giai doan chuan bi dau tu 17 1.2.2.2 That thoat giai doan thuc hien dau tu 18 1.2.2.3 That thoat giai doan ket thuc xiy dimg, dua du an vao khai thac stjr dung 21 1.2.3 Tac hai cua that thoat, lang phi 22 VAI TRO CUA KIEM TOAN NHA NUCJC TRONG VIEC KIEM TRA TAI CHINH CONG NOI CHUNG VA KIEM TOAN CAC DU AN DAU TUXAY DUNG CO BAN 24 1.3.1 Churc nang nhiem vu cua KTNN 24 1.3.2 Vai tro cua Kiem toan Nha nude viec kiem tra tai chinh cong va kiem toan cac dir an dau tu xay dirng co ban 26 1.3 Chuang : THUC TRANG THAT THOAT, LANG PHI TRONG XDCB THCII GIAN QUA vA HOAT D O N G KIEM TOAN CAC DU AN DAU TU XDCB BANG NGUON VON NSNN DO KIEM TOAN N H A N U O C TIEN H A N H 32 THUC TRANG THAT THOAT, LANG PHI TRONG DAU TUXDCB 32 2.1.1 That thoat, lang phi vdn NSNN ciia cac du an dau tu xay dung budc chuan hi dau tu 32 2.1.2 That thoat, lang phi vdn NSNN cua cac du an dau tu qua budc thuc hien dau tu 47 2.1.3 That thoat, lang phi vdn NSNN cua cac du an dau tu giai doan ket thuc xay dung dua cdng trinh vao khai thac su dung 50 H O A T D O N G C U A KIEM 51 2.2 T O A N N H A NUCIC DOI V6l cAC D U AN DAU TUXDCB TRONG cAc NAM QUA 2.2.1 Ket qua kiem loan cac du an dau tu nhirng nam qua cua KTNN 52 2.2.2 Nguyen nhan gay that thoat, lang phi vdn NSNN qua kiem 58 toan cac du an DT XDCB cua KTNN 2.2.2.1 Vai trd, trach nhiem cua chu dau tu, chu qudn dau tu chua rd rdng 58 2.2.2.2 Chua cd cdc quy dinh chdt cheve cdc che tdi phdn cdp qudn ly dau tu vd xdy dung 59 2.2.2.3 Chu nghia binh qudn cdn xdy a mgt sd nai 59 2.2.2.4 Chua tuan thu theo dung Quy che Dau than 60 2.2.2.5 Cdng tdc ddo tao cdn bdt cap 60 2.2.2.6 Du dn cdn chdm hoac chua duac thdm tra, phe duyet quye't todn vdn dau tu kip thdi 60 2.2.3 Danh gia ve that thoat, lang phi cac du an dau tu xay dung qua kiem toan va cac van de dat 61 KINH NGHIEM KIEM TOAN CUA MOT SO NU3C TREN THE Gl6l 64 2.3.1 Vai tro ciia cac ca quan Kiem toan nha nude viec phong chdng that thoat, lang phi 64 2.3.2 Bai hoc kinh nghiem riit cho KTNN Viet Nam tong cac giai phap, each thiirc phat hien that thoat, lang phi 65 2.3 Chuang : DINH H U N G VA GIAI PHAP T A N G CUCiNG VAI 71 TRO CUA KIEM T O A N N H A N U O C TRONG CONG CUOC CHONG THAT T H O A T TRONG DAU TU X A Y DUNG CO BAN BANG NGUON VON N G A N SACH N H A N U O C 31 QUAN DIEM vA NHUNG GlAl PHAP CHUNG CUA N H A NU6C VE CHONG THAT THOAT N G A N SACH N H A N U C V A DAU TU X A Y DUNG CO BAN BANG NGUON VON NSNN 71 3.1.1 Quan diem, dudng Idi cua Dang va Nha nude ta ve chdng that thoat, lang phi dau tu XDCB 71 3.1.2 Cac giai phap chdng that thoat, lang phi dau tu xay diJtig ca ban bang ngudn vdn ngan sach nha nude 73 3.2 DINH H U N G V A GIAI P H A P T A N G CUC^NG VAI TRO CUA KIEM TO A N N H A NUCiC TRONG VIEC CHONG THAT T H O A T 78 3.2.1 Giai phap ve chinh sach nhan su va ca caiu td chirc 78 3.2.2 Nang cao chat luang dao tao bdi dudng cho kiem toan vien 79 3.2.3 Md rong pham vi kiem toan va loai hinh kiem toan 79 3.2.3.1 Md rgng pham vi kiem todn vd thuc hien kiem todn a cd ba giai dogn cua qud trinh dau tU 79 3.2.3.2 Tien hdnh kiem todn trach nhiem kinh te nhiem ky ddi vdi cdn bo lanh dao 87 Tien hanh kiem toan dieu tra 88 3.2.4.1 Muc tieu cua kiem todn dieu tra 89 3.2.4.2 Chd the kiem todn dieu tra 89 3.2.4 3.2.4.3 Ddi tugng kiem todn dieu tra 89 3.2.4.4 Ngi dung vd pham vi kiem todn dieu tra 89 3.2.3.5 89 Thdi gian vd thdi ky kiem todn dieu tra 3.2.3.6 Quy trinh kiem todn dieu tra 3.2.5 Can sdm tien hanh kiem toan hoat ddng ddi vdi du an dau tu 90 90 3.2.5.1 Lap ke hoach kiem todn hogt ddng ddi vdi du dn dau tu 91 3.2.5.2 95 Thuc hien kiem todn 3.2.5.3 Lap vd phdt hdnh bdo cdo ket qud kiem todn 3.3 DIEU KIEN vA LO TRINH T H U C HIEN cAC GlAl P H A P CUA KIEM TO A N N H A N U C K^TLUAN 97 102 104 Md DAU Sir can thiet ciia de tai nghien ciru Nen kinh td nude ta tren dudng c6ng nghiep hoi, hien dai hoi nhung nam gin day lu6n dn dinh phat trien vdi tdc tang trudng cao ttr 7-8% nam; mgt nhirng ye'u td gdp phan quan trgng quye't dinh su tang trudng li boat dong dau tu xay dung co ban (XDCB) Cang cang dugc tang cudng de xay O dung C sd vat chat ky thuat, cong nghe tien tie'n cho sin xuat cua xa hoi Tdng miic diu tu ctia toan xa hdi binh quan d nude ta mdi nam dat 400 nghin ty ddng, vdi nhip dd nam sau cao hon nam trudc, dd vdn diu tu ciia Nha nude chiem ty trgng tir 50-55% tdng vdn dau tu, chie'm vai trd chii dao co cau vdn ciia xa hdi, gdp phin dinh hudng, tao co cau kinh te' mdi va thu hut dau tu ciia cic phin kinh te' khac Tuy nhien trudc thuc trang ciia nen kinh te' nude ta dang giai doan ddi mdi, hdi nhap kinh te' qudc te', phat trien kinh te thi trudng theo dinh hudng XHCN khdng the tranh khdi nhiing nhugc diem yeu kem, ma dd ndi len la tinh trang that thoit va lang phi da va dang dien d tat ca cac khau qua trinh diu tu XDCB, gay nhiic nhdi xa hdi va dang dugc Dang, Qudc hdi, Chinh phu, quan tam tim bien phap ban che, khic phuc Kiem loan Nha nude la O mgt C quan cd chiic nang kiem tra tai chinh cong quan trgng ciia Nha nude, dd cd kha nang tham gia tich cue vao mat tran chdng that thoit, lang phi cong quy, tai san cua Nha nude Qua 12 nam hoat dOng, KTNN Viet Nam da the hien rd vai trd quan trgng khdng the thieu cong tic kiem tra, kiem soat viec quan ly sir diing cac ngudn luc tai chinh va tai san cong ciia Nha nude; vdi ket qua kiem toan da kien nghi tang thu, tie't kiem chi cho NSNN hang chuc nghin ty ddng; dd rieng Iinh vuc dau tu XDCB, qua kiem toan cic du an dau tu xay dtrng va cac Chuang trinh muc tieu da kie'n nghi thu hdi ve ngan sach hang nghin ty ddng, ngoai cdn phat hien nhieu sai pham ve viec chap hanh trlnh tu, thu tuc dau tu, chap hanh cic quy che' ve quan ly dau tu xay dung, quy che' dau thau va cic che' tai chinh ke loan khac de kie'n nghi cic don vi khic phuc kip thdi, gdp phin tich cue phdng chdng lang phi, that thoat diu tu XDCB Tuy nhien nhirng nam qua bdi canh Ki^m toan Nha nude viia nghien cihi ap dung cac phuong phip kiem toin, vtra td chiic bg may va hoat dong kiim toan nen cdn nhieu viec phai dieu chinh vi hoan thien, nhat la tinh hlnh hien that thoat, lang phi diu tu dang la tam di^m cua su biic xiie thi Kiem toan Nha nude cin phai lam gl vi lam the' nao de gdp phan ngan chan va day lui tinh trang nay? dieu dd vin cdn la mgt thich thiic Idn Cho de'n KTNN chua cd de tai nao nghien cdn mgt each diy du va khoa hgc ve ly luan ciing nhu thuc te that thoat, lang phi du an diu tu sir dung vdn NSNN d nude ta va tii dd cd nhirng giii phap cin thie't boat dong kiem toan diu tu XDCB cua Kiem toan Nha nude Xuat phit tir cic ly tren, chiing toi lua chgn nghien cuu de tai: Thuc trang vd gidi phdp chdng that thodt ngdn sdch hoqt ddng kiem todn dau tu xdy dung ca bdn cua Kiem todn Nhd nude Viet Nam Muc dich nghien ciru ciia de tai Day la de tai nghien ciiu iing dung, tren co sd di sau phan tich ly luan co ban ve that thoat, lang phi, dac diem cua qui trinh diu tu XDCB, ddng thdi dinh gia thuc trang ve that thoat, lang phi cac du an diu tu XDCB sir dung vdn NSNN, cung nhu danh gia thuc trang cua boat dong kiem toin diu tu XDCB cua KTNN Tren co sd dd dua mgt sd giii phap phdng, chdng that thoat, lang phi NSNN hoat dong kiem toan diu tu XDCB cua KTNN nhim gdp phin nang cao hieu qua diu tu, nang cao vai trd vi tri cua co quan KTNN Ddi tugng va pham vi nghien ciru cua de tai * Ddi tugng nghien ciiu De thuc hien muc tieu ciia de tai, cbting toi tien hanh nghien ciiu cac ngi dung CO ban sau: - Tinh hlnh diu tu vi quan ly diu tu XDCB cua Nha nude ta nhirng nam qua - Kiem toan Nha nude, thue trang vi vai trd cong tic phdng, chdng thit thoat, lang phi vdn diu tu XDCB - Nhiing giai phip nhim nang cao vai trd ciia KTNN viec phdng, chdng that thoat lang phi vdn dau tu XDCB * Pham vi nghien cun De tai gidi ban viec nghien ciiu thuc trang va giai phap chdng that thoat ngan sich boat dong kiem toan diu tu xay dung co bin ctia Kiem toin Nha nude Viet Nam Y nghla khoa hgc va thuc tiln cua de tai Khai quit he thdng hoa vi lim rd nhirng van de ly luan co ban that thoit, lang phi cac du in dau tu XDCB bing ngudn vdn NSNN De xuit nhirng giai phip cu the cho boat dong ctia KTNN de chdng that thoat ngan sach boat dong kiem toin diu tu XDCB cua Kiem toan Nha nude Viet Nam Ket caiu ciia de tai Ngoai phdn md dau, phdn ket ludn va cac phu luc cin thie't, de tai dugc trinh bay lam chuong nhu sau: Chuang 1: That thodt ngdn sdch Nhd nude dau tu xdy dung ca bdn vd vai trd cua Kiem todn Nhd nude viec chdng that thodt Chuang 2: Thuc trgng ve that thodt, lang phi xdy dung ca bdn thdi gian qua vd hogt ddng kiem todn cdc du dn dau tu XDCB bang ngudn vdn NSNN kiem todn Nhd nude tien hdnh Chuang 3: Dinh hudng vd gidi phdp tdng cudng vai trd cua Kiem todn Nhd nude cdng cudc chdng thdt thodt dau tuXDCB bang ngudn vd'n NSNN De tai dugc hoin vdi sir tham gia cua cic tic gia : Chu nhiem de tai Le Hung Minh - Kiem toin trudng Kiem toin nha nude chuyen nginh IV; TS Trin Duy Thanh - Phd chu nhiem; Nguyen Tuin Anh - Trudng phdng, KTNN chuyen nganh V - Thu ky; va cac cdng tic vien: ThS Nguyen Manh Cudng - Vu Tdng hgp ; ThS Hoang Van Luang - Vu Tdng hgp Sy hieu bidt vd chuang trinh dy in diu tu dugc kidm toin la ydu td quan tigng tiong vide lap ke hoach chid'n luge cho cudc kidm toin boat ddng Kidm toan vidn phai thu thap cic thdng tin thfch hgp vd chuang trinh dy in dd nhan biet mdt each diy dii vd cic liii lo dd'i vdi vide quin ly chuang trinh dy in mi kidm toin vidn dugc phan cdng kiem toin - Muc dich thu thdp cdc thdng tin thich hgp + Phit tridn sy hidu biet thiu dao ddi vdi timg chuang trinh, dy in dugc kidm toin, ching ban nhu cic muc tidu ciia chuong trinh dy an, cic didu kidn thye thi, ngudn lyc dinh cho dy in va quy trinh kidm soat ndi bd dd'i vdi chuong trinh dy an + Xac djnh cic riii ro dd'i vdi boat ddng quan ly chuang trinh, dy in lien quan dd'n pham vi, ndi dung kidm toan -I- Xac lap thdng tin hd trg cho ke hoach chien luge bao gdm mdi trudng phap Iy, muc tidu, ndi dung dy in, chi phf ciia chuang trinh dy an - Cdch thdc thu thdp thdng tin Cd thd sir dung cic cich thiic thu thap thdng tin nhu sau: -I- Lidn bd vdi cic kidm toan vidn kidm toin hoat ddng da hieu biet ve chuang trinh, dy an; -I- Kd't qua kidm toin ciia cic cudc kiem toin loan trudc dd; -1- Tim hidu tai co quan, don vj quan ly chuang trinh dy in dd cd thdng tin chi tid't vd chuong trinh dy in; 4- Cac ngudn thdng tin khic nhu thdng qua phuang tidn thdng tin dai chdng, cic C quan chiic nang ciia nha nudc vd chuong trinh dy an O * Lap ke hogch chien luge Vide lap ke hoach chid'n luge cd thd dugc tid'n hanh theo ba budc sau: - Du kien nhicng chuang trinh du dn se kiem todn td dd tie'n hdnh cdc lua chgn chien luge phd hgp vdi dieu kien vd khd ndng cda ca quan Kiem todn Nhd nudc Sd lugng cic cic chuang trinh dy in se kiem toin la rit Idn kha nang ciia co quan Kidm toan Nha nudc la cd ban, didu dd cd nghia la viec lya chgn cac dy in cin phai dugc can nhic ky cang - Xac lap cdc tieu thdc dp dung ddi vdi nhiing lua chgn dd Tidu thirc lya chgn chii yd'u cd thd se chinh la nhiing ddng gdp sau niy cua kiem toan dd'i vdi vide danh gii va cai thidn vide thye hidn cic chuang trinh dy an O cua cic C quan chiirc nang ciia nha nudc d trung uong va dja phuang - Xac dinh ngudn thdng tin chinh thdc de kiem todn mdt hay mdt sd chuang trinh du dn dd chon ndo dd Ngudn thdng tin dd tie'p can va dang tin cay nhit cd thd chfnh la nhtmg thdng tin da xac djnh cac cudc thu thap thdng tin chfnh co quan Kidm toan Nha nudc da thuc hidn trudc dd 92 Vf du, trudc tinh trang lang phf, thit thoat diu tu xay dyng; diu tu dan trii thi kidm toan boat ddng cd thd ddng gdp vao vide tidt kidm, sir dung cac ngudn lyc ciia Nha nudc diu tu hidu qua ban, phan bd vd'n hgp ly ban, khic phuc tinh trang diu tu dan tiai , hoac ndu cac chuang trinh, dy an khdng thidt thye, bit hgp ly, gay nhidu y kidn khic tiong du luan xa hdi thi lya chgn chuong trinh, dy an kidm toin se uu tidn vin dd niy Cdng tic lap ke hoach chid'n luge thudng dua lai kd't qui xay dyng dugc chuang trinh kidm toin (hang nam) chat che va thuydt phuc cho co quan Kiem toin Nha nudc Qua chuang trinh dd se lap danh sich cic chuang trinh dy an dugc kidm toan va tdm tit nhiing vin dd ed the xiy ra, cic cau hdi ciing nhu ly le khac bidn giai cho timg vin dd - Ngi dung cda ke hogch chien luge kiem todn hogt ddng chuang trinh du an + Djnh hudng chung vd kidm toin boat ddng nam ciia co quan Kidm toan Nha nudc dd cd linh vyc kidm toin chuang trinh du in + Cac muc tidu ma kidm toan boat ddng chuang trinh dy in cin dat dugc -I- Cac chuang trinh, dy an dugc lya chgn dd tidn hanh kidm toan -t- Cac trgng yd'u cin tid'n hinh kidm tra + Thdi ky kidm toin -1- Luc lugng kidm toin vidn dy kien + Cac giai phip co ban dim bio vide thye hidn ke hoach kidm toan * Lap kehogch kiem todn chi tie't (Chuang trinh kidm toin) Ke hoach kidm toan chi tid't la co sd cho khau quyd't djnh lam ndn qui trinh hoach djnh, cin bao dam dugc ring chit lugng kiem toin dugc dinh gii thudng xuydn Vide chuin bj ky ludng vi kd hoach cdng tic ddng vai trd quan trgng xic djnh nhung vin de kidm toan, nhung thdng tin cin thid't vi cic phuang phap se ap dung Cudc kidm toin phai dugc thye hidn nhit quan va than trgng, cung nhu cin theo thdi gian bidu da vach cing sit cang tdt ' Khi lap ke hoach, kidm toin vidn cin xac djnh dugc muc tidu va pham vi kidm toan, cung nhu phuong phip dd dat dugc cac muc tidu dd - Xac dinh muc tieu cda mgt cudc kiem todn hogt ddng Muc tidu kidm toan Udn quan dd'n ly tid'n hanh cudc kidm toin dd va cin duoc xac dinh sdm quy trinh kidm toan nhim hd trg vide xac djnh nhirng vin dd se kidm toan va bao cao Muc tidu kidm toan cin dd cap dd'n vin dd trich nhidm giai trinh va quan tri hidu qua, cin tao thuan lgi cho vide kidm soat tai chinh cung nhu nang cao tfnh kinh te, hidu qua va hidu lyc quan ly chuong trinh, dyandd - Tim hieu hoat ddng cua chuang trinh, du dn dugc kiem todn Mdt ydu ciu hd't sire quan trgng la tim hidu day dii vd boat dgng cua chuang trinh, dy an diu tu dugc kidm toan nhim thuc hidn muc tidu kidm toan, tao dieu 93 kidn xac djnh nbOng vin dd mang tinh trgng yd'u va cung la dd hoan nhiem vu kidm toan dugc giao Vide the hien trdn nhtmg mat sau: - Muc tidu boat dgng ciia chuang trinh, dy in se kidm toin; - Cich thiic thye hidn chuong trinh dy in diu tu; - Trach nhidm ciia co quan quin ly chuang trinh dy in (trich nhiem giii trinh); - Cac C quan bun quan tham gia quan ly chuang trinh dy in; O - Khd khan ngoai canh tic dgng den viec thye hien chuong trinh, dy in; - Quy trinh va nghiep vu quan Iy chuang trinh dy in; - Cic ngudn lyc thye hien chuong trinh dy in Tim hidu vd boat dgng ciia don vj dugc kidm toin ndi chung va chuang trinh dy in ndi rieng la qui trinh thu thap, tfch luy va danh gii thdng tin lien tuc va ludn ddi chung cac thdng tin thu dugc vdi bing chiing kidm toan tai tit ci cic budc cua cudc kidm toin Kiem toin vien cQng cin can nhic giiia chi phf thu thap thdng tin va gii tri tang thdm ciia thdng tin dd dd'i vdi kdt qua kidm toan nhim bio dam dat dugc lgi fch tdi da tir ngudn lyc kidm toin hidn cd Ngudn thdng tin giiip cho vide tien cd thd gdm: - Cac quy djnh ciia phip luat hidn hanh; - Bao cao cua cac bg, nganh chtic nang va cua Chfnh phii vd quan ly cic chuang trinh, dy an diu tu; - Bio cao, thim djnh, tra, kiem tra, didu tra, kiem toin gin day; - Kd hoach chid'n luge, kd hoach chung, bao cao cdng tic vi bio cio thudng nidn; - Hd so chfnh sich, bidn bin cudc hgp ban quin ly diu tu dy an; - Bidn ban thim djnh dy in, kd hoach vi bio cao kidm toan ngi bd; - Cic budi lim vide vdi ban lanh dao don vj dugc kiem toin vi nhiing ddi tugng cd lidn quan chii yd'u; - Hd thdng thdng tin quan Iy Kd't qui cac cudc thim djnh trudc day thudng li ngudn thdng tin hiiu fch, chiing cd thd giiip tranh dugc nhung boat ddng khdng cin thie't kiem tia nhirng khu vuc vira mdi dugc kidm tra gin day va nhting sai sdt chii yd'u chua dugc khic phuc Trao ddi vdi ban quan ly cip cao cua chuong trinh, dy in nhim tim hidu biic tranh tdng thd ciia chuong trinh cung rit quan trgng Khi mdt ndi dung da dugc chgn dd kidm toin, Doan kidm toin cd the thye hien cudc khao sit so bd dd tim hidu thdm vd hoat ddng dugc kidm toan vi xic djnh nhimg vin de co ban Khao sit so bg nhim cd dugc sy dinh gia day du de tridn khai cudc kidm toan hoat ddng hay, nd'u khdng, dd kdt luan nhting cdng viec khac va bao cao cac phat hidn Muc dfch cua cudc khao sat so bd la nhim xac djnh xem cac dieu kien tien quyet dd tridn khai cudc khao sat chinh thtic da cd hay chua, ndu da cd, can phat 94 N h t ^ h t r f " ' ' " ' ' ' " " '"'" ' ' " ^""^ "^^^ ^^" *^^' h^^^h cdng tic kem theo Nhung buoc quan trgng nhat lap ban dd xuit kidm toan li+ Xac dinh van de vd khdch thi kiem todn: Budc diu tien la xic dinh nhung van de se dugc kiem toin Day la budc quan trgng va diy khd khan vl nd hen quan den vide danh gia bidu hidn cua vin dd tir nhidu quan didm khic + Xay dung de cuong kiem todn: Budc tiep theo khau lap dd cuong la xay dyng mdt co chd kidm toan (phuong phip, chuin muc, gia thuyet, cau hdi kiem toan, tidu chf kidm toin ) va mdt ban dd cuong kidm toin (thu thap dir heu ) Tuong ty nhu tiong kidm toan tai chfnh, phuong phip kidm toin hoat ddng cung can dugc co ciu Cudc kidm toin cd the gdm ca kidm tia chuyen sau ddi vdi cdng tic quin ly, kidm soit ndi bd vi kidm tra thye te tfnh kinh td', hieu qua vi hidu lye ciia chuang trinh, dy in Khi lya chgn tidu thiic kidm toin, kidm toin vidn phai bio dim dugc ring chiing li him quan, phii hgp vi thi Cudi cung, timg chi sd phii dugc chi tiet hoi dudi dang cic cau hdi Cau hdi phii mang tfnh thye te va nhim lim rd hay ddm dugc tlnb hinh thye td se kidm toan Kidm toin boat ddng dd'i vdi chuang trinh dy in, kidm toin vidn cdn phai luu tam dd'n ca tfnh hgp ly vi tin cay ciia phuong phap thu thap va phan tfch du lidu: - Tinh hgp ly: phuong phap dd cin danh gii dugc ddi tugng da dy kid'n danh gii; - Do tin cay: cac phit hidn cin nhit quan mdt sir dung lap di lap lai cung bidn phip ddi vdi cimg mdt khdi lugng dtr lieu + Xdc dinh Men phdp bdo ddm chdt lugng, bieu thdi gian vd ngudn luc: Budc cudi Cling la xic djnh thdm cac bidn phip bio dam chit lugng se ip dung cudc kidm toan - Tudn thu, cdc quy dinh ciia phdp ludt Khi cic luat, quy djnh vi nhiing ydu ciu tuan thii khic lien quan den chuang trinh, dy in thudc dd'i tugng kidm toin la quan trgng ddi vdi muc tidu kiem toin thi kidm toan vidn cin thid't kd cudc kiem toin cho cd the tao dugc sy bio dim hgp ly vd tuan thii cac quy djnh phap luat lidn quan dd Trong tit ci cic cudc kidm toan hoat ddng, kidm toin vidn cin canh giic trudc nhung tinh hinh hoac giao djch cd the cd dau hidu ciia hanh vi pham luat hay lam dyng Kidm toin vidn ciing cin xic djnh miic tic ddng ciia nhiing hinh vi nhu vay ddi vdi ket qua kiem toin 3.2.5.2 Thuc Men kiem todn * Qud trinh phdn tich Thye hidn mdt cudc kidm toan cd thd dugc coi la mdt qua trinh phan tich thdng tin Qua trinh phan tich thdng tin bit diu cudc kidm toan Ian diu tidn dugc gidi thidu vdi ddi tugng dugc kidm toan, qua trinh vin tid'p tuc tidn 95 hanh kidm toin, danh gii cac phat hidn, lap luan va quan didm khac nhau, vi tiep didn dd'n hoan tit bio cio kidm toan Kidm toin vidn cd thd phai dd'i mat vdi nhidu tinh hudng khac nhau, ttr cdi md, cd thidn chf hgp tic dd'n ne tranh vi giiu gidm Vi vay, mdt viec quan trgng li kidm toan vidn thdng bio vdi dd'i tugng dugc kidm toin vd muc tieu vi phuang phip kidm toin Didu dd khdng cd nghia la doi tugng kidm toan ap dat didu kidn, hay bing cich nao dd, kidm soat qui trinh kidm toan mi nd lien quan dd'n vide xay dyng mgt qui trinh tuong tic mang tfnh xay dyng Thdng thudng, sy hgp tic cua ngudi tir don vj dugc kidm toin la rit quan trgng dd'i vdi mdt cudc kidm toan hidu qua Duy tri ddi thoai tfch eye sud't qua trinh kidm toin vi lien tuc kiem tra cac bidu hidn ban diu cung rit hiiu fch Kd hoach cdng tic phii dugc man thii (vd ngudn lyc, thdi gian va chit lugng) va cudc kidm toin phai dugc tid'n hanh theo ddng cac chuan myc va quy trinh kidm toan da xay dyng * Thu thdp vd lap hd sa cdc die lieu Chit lugng thu thap va lap hd so cic dii lieu cd tim quan tigng sdng cdn, bdi vi cudc kidm toin hoat ddng mang tfnh md cho mgi ngudi danh gii Chuin myc kidm toin quy djnh ring "cic bing chung xac ding va phu hgp cin phai dugc thu thap dd chiing minh cho y kid'n dinh gii va kdt luan ciia kidm toin vien vd kd hoach td chiic, chuang trinh, boat ddng hay chiic nang dang dugc kiem loan" Bang chiing kidm toin boat ddng thudng mang tfnh thuydt phyc Kidm toin vidn phai chgn lya can than ky thuat kidm toin phii hgp di thu thap dugc cic bing chiing kidm toan mang tfnh thuyet phuc (vi tan dung mgi nang hien cd dd thu thap dugc cic bang chung mang tfnh kd't luan cudi ciing) Thdng tin cd thd thu thap trdn co sd chiing cii vat Iy, loai tai lidu (ca vidt tay), chit vin bing midng (phdng vin) hoac bing bit cii phuang phip nao khic theo muc tidu ciia cudc kidm toin Kidm toan vidn cin tim kidm thdng tin tir nhidu ngudn khac (khdng chi tir ddi tugng dugc kidm toan), phai cd kha nang dinh gia mdt chuang trinh, dy an tii nhidu giic khic nhau, giii quan didm cdi md vi khach quan dd'i vdi cic lap trudng va quan didm dugc dua Nhimg thdng tin kha thi nhit (cd ly do) cin dugc thu thap va tit ca thdng tin nhan dugc ddu phii kidm nghidm Ngoai don vj dang dugc kidm toan, thdng tin va y kid'n tir cic co quan, cac bd, co quan hiiu quan * Bang chung vd phdt Men kiem todn Bing chimg tai lieu gdm nhung thdng tin nhu thu tir, hgp ddng, chiing tir kd toan, hoa don va thdng tin ciia ban lanh dao vd tinh hinh boat ddng Bing chung chiing nhan thu thap dugc thdng qua cac cudc didu tra, phdng vin hay ban cau hdi Bang chirng phan tfch gdm cic phep tfnh toan, so sanh, phan tfch thdng tin tiing phin va lap luan xac dang 96 Theo Chuan myc kidm toin, bing chung dua cin diy dii, phii hgp va xic ding Bing chiing la diy dii mdt cbting dti de lam r5 cho cic phit hien kiem toin Cic bing chiing dimg dd lim r5 cho mdt phat hidn kidm toin dugc coi la xic dang chiing quan he Idgfc va hgp ly vdi phat hien dd Phat hidn kidm toin la bing chiing cu thd ma kidm toin vidn thu thap, thoa man dugc muc tidu kidm toin, vf du: cd the tri Idi dugc cac cau hdi kidm toin, chiing minh dugc cac gia thid't da ndu, w So sinh cae quan sit kidm toin (didu kien) vdi cic tidu thiic kidm toan se xac djnh dugc cic phit hidn kidm toin Quan sat kidm toan dugc thye hidn trdn cac phan tfch thdng tin thu dugc cudc kidm toan Su khdc ca bdn ve bang chung kiem todn cua kiem todn hogt ddng vdi kiem todn tudn thd Id: Bing chiing cua kidm toin boat ddng vd mdt vin de nao dd dua y kien vd tfnh kinh td, hidu lue, hidu qui phii trdn co sd tdng hgp cic nhan xet, phan tfch qua nhidu thdng tin, KTV phii ed trinh lap luan, kid'n thiic tdng hgp khdng chi dya don thuin vio mdt vii van bin nhu kidm toin tuan thu * Phdn tich die lieu vd rdt ke't ludn Rit nhidu loai md hinh hay phuang thiic phan tfch dugc sir dung nghien ciiu theo q u i trinh bay nghidn ciiu mang tfnh so sanh dd'i chieu giira cac kdt qua hay bidn phip khic nhu: - Nhung chii thd lam tdt va nhung chu thd lam chua tdt; - Mdt hay nhidu chii thd va biic tranh toan canh; - Linh vyc dugc kidm toin va mdt linh vyc kiem toan tuong Ui d mdt qudc gia khic Khau cudi cimg tiong phan tfch dti lieu la cic kdt qui hdn hgp ciia nhidu loai phan tfch dii lieu khac Mdt didu giii vai tid trung tam la kiem toin vidn lam vide mdt cich cd he thdng va cin than nghien ciin cic dii lieu va y kidn thu thap dugc Khau lien quan dd'n vide can nhic cac y kid'n va cac xic nhan vdi nhau, tham khao y kid'n cua chuyen gia vi nhting ngudi cd chuydn mdn, tidn hanh so sinh va phan tich Trong mgt cudc kidm toan boat ddng, cic lap luan ndu cin dugc ddi chieu vdi nhiing lap luan phan bic chic chin nha't va cac quan didm ddi lap cin phai dugc ddi chieu vdi Didu ddng vai trd rit quan trgng cdng viec kidm toin boat ddng nham dd xuit dugc cac kid'n nghj viing chic, hiru dung va hidu qua Cac kidn nghi ddi hdi phai cd sy thim tra ky cang nhim bio dim dugc rang Chung la thuc tidn va lam gia tang gii trj Kidm toin vidn cin kidm tra, ring lieu cac kidn nghi dd cd giii quyd't dugc muc tidu ciia cudc kidm toin khdng, nhu tinh hieu qua, tfnh kinh te, hidu lyc quin trj hay trach nhidm tai chinh mdt each thoa dang hay khdng 3.2.5.3 Lap vdphdt hdnh bdo cdo ket qud kiem todn 97 * Lap bdo cdo kiem todn Cac cudc kidm toan boat ddng ndi chung va kidm toin boat ddng chuang trinh dy an ndi ridng ddu hudng tdi muc tidu la mgt bio cio trinh bay chi tiet cic phat hidn ciia cudc kidm loan Cic bao cio cd the gdm tai lieu thao luan, ban ghi nhd, bio cio dy thio vi bio cao cudi ciing Quy trinh viet bao cio cd thd bit diu bit diu cudc kidm toin theo hudng phit tridn thinh cic giiy td thao luan, di sau dd cd thd tdng hgp bio cao dy thao va sau dd chit Igc ban ntra thinb bao cao cudi cung Mdt sd didm lidn quan dd'n bao cao kidm loan hoat ddng cin dugc nhin manh: - Gia trj ciia bao cio nit tir nhung vin dd quan tigng; - Sy cin thid't vd thdng tin chfnh xac va khich quan dugc lap tidn ca sd bing chiing diy dii va thfch hgp; - Sy cin thid't, tim quan trgng vd cac phit hien kidm toan cd co sd chic; - Bio cio kidm toin kjp thdi nhim bao dim ring cic kid'n nghj la xic ding Nhidu mdt cudc kidm toin cin cd sy ban bac thdng nhit hay trao doi thdng tin trdn co sd cic tai lieu thao luan nhim xic djnh va thao luan nhiing vin de quan trgng niy sinh tid'n trinh kiem loan Viec cd the nhim xic nhan cac thye te vdi chu the dugc kidm toin, cung nhu diy manh them ntra cac phat hidn va kid'n nghj kidm toin Vide lap cic tai lieu thao luan ndi chung la mdt qua trinh tuong tic didn giai doan kiem loan tai hien trudng Bao cio ndu dugc muc tidu va pham vi cua cudc kiem toin dd ngudi dgc cd thd nim dugc muc dfch cua cudc kiem toin va hidu dugc kdt qua kidm toin Pham vi kidm toan dugc md ta bang each xic djnh chu the dd kiem toin, xac djnh nhung vin dd kidm tra va md ta vd lugng thdi gian thye hien cudc kidm toin Bit ky sy ban chd nao vd pham vi boat ddng ciia kiem toin vidn va nguydn nhan ciia nhiing ban chd dd cin dugc ndi rd bio cao kidm toin - Bdo cdo kiem todn hogt ddng cda du dn ddu tuXDCB cdn trinh bay theo nhiing yeu cdu sau ddy + Trinh bay ridng cac phit hidn - kdt luan -I- Sy vide thye td dugc trinh bay va didn giai bang ngdn ngQ trung lap -1- Cac bdi canh va quan didm khic ddu phai dugc md ti +Tit ca cac phit hidn, ly le va bing chiing cd lien quan ddu phii dugc tmydn tai + Bao cao la cac kd't luan mang tfnh xay dyng va tfch eye ddu phai dugc trinh bay + Bao cao phat hanh sau kidm toan boat ddng thudng gdm nhimg ydu td sau: Ban tdng hgp ve hoan canh didn cac boat ddng dang kidm toan, kd ci hoan canh lich sii 98 U-ch rife I f l f h " ' ' ° f ' • " ' ' ' • " ' " ""' '' ''' "o^' ^«"8 ™ - ^ ^ ban phan D ve muc tieu cua euge kiem toan O phan tich du heu, phan trinh biy vd ngudn cua du lieu " , ^^'^^ ^hieu cic tidu chuin su dung (dd chirng minh gii thiet hay hidu thiu va danh gia cac phat hien) Cac phat hien kidm toan vi tit ca cae ly le dugc coi la tiong yeu • Cac kdt luan lidn quan dd'n muc tidu kidm toan - Ndi dung cda bdo cdo kiem todn Bio cao kidm toan cd thd theo nhting ndi dung sau day: Tieu de: "y kid'n hoac bio cio cin phai dugc dat tiudc bdi mdt tieu dd hay dd muc phii hgp, nhim giiip ngudi dgc phan bidt nd vdi cic tuydn bo va thdng tin cac dan vj khac phit hanh" Ngay thdng: Vide dd thing se thdng tin cho ngudi dgc ring da cd su can nhic vd tic ddng cua cic sy vide hay giao djch m i kidm toin vidn bidt duoc cho dd'n thing dd Muc tieu vd phgm vi: Y kid'n hoac bio cao cin dd cap dd'n ca cic muc tidu va pham vi ciia cudc kidm toin Thdng tin thidt lap muc dich va gidi ban ciia cudc kidm toan Tinh ddy dd: Y kid'n kidm toan can gin vdi va phat hinh ciing vdi cic bio cao tai chfnh cd lidn quan, nhien bio cio kidm toin boat ddng cd thd dtrng ty Y kid'n cua kidm toan vidn va bio cao kidm toan cin dugc trinh biy nhu kidm toan vidn da lap Ngudi nhgn: Bio cio cin xic djnh rd li ngudi nhan, theo ddi hdi ciia timg trudng hgp giao kd't kidm loan vi cac quy djnh hay thye td ciia tung nai Didu cd thd la khdng cin thid't da cd mdt quy trinh chfnh tbtic vd vide Mc dinh chd de: Bio cio cin xic djnh cic linh vyc kidm toin boat ddng chuang trinh dy an ma cudc kidm toin cd lien quan Vide niy bao gdm nhiing thdng tin nhu: tdn cua don vj, chuong trinh dy in dugc kidm toin, thing, thdi gian ciia bio cao tai chfnh vi chii dd da dugc kidm toin Kidm toin vidn cin bio cio muc tidu, pham vi, phuang phip kiem toin, cic ngudn lyc sir dung, cung nhu cic phat hien, kdt luan va kidn nghj kidm toin Bio cio kidm toin cin diy dii, chfnh xac, khich quan, cd siic thuyet phuc, ro ring va xiic tfch theo chii thd Cic nhan xet danh gii trinh bay bio cao kidm toin cin dam bao cac ydu cau sau: + Tinh chinh xdc: Bit huge cac bing chiing dugc trinh bay cin chfnh xac va toan didn, va tat ca cac phat hidn phai dugc phac hoa tudng tan Ddi hdi vd tfnh chfnh xac dya trdn nhu ciu bao dam vdi ngudi dgc rang nhung gi dugc bao cao la xac thye va dang tin cay Mgt didm khdng chfnh xac bio cio cd thd gay 99 cua b i o c i o N " " ' " ' • ' ' ° ^ ' ° '' '' ^^^ ''^ ^ - - - ^hu y dd'n thuc chit cua bao cao Ngoai ra, cac bio cio khdng chfnb xac cdn ed thd inh hudng den uy tin^cua CO quan Kidm toin Nha nudc, lam giim hieu lyc cua cac bao cao da phit + Tinh khdch quan: Vide trinh bay bio cio phii can ddi giua ndi dung va sac that cua ngdn til Miic ding tin cay cua mdt bao cio se tang Idn ding kd no trinh bay cac bang chdng kidm toin mdt cich trung lap, khdng thien vi Bio cao kidm toin cin trung thye vi khdng gay hidu lim vi cin chuydn tii rd rang dugc cac kdt qui kidm loan cd lien quan Didu cd nghia li vide trinh biy cic ket qua kiem toin mgt cich vd tu, trinh vide cudng dieu hoi hay qui nhin manh cic boat ddng khid'm khuyet + Cd sue thuyet phuc: Nhin chung ddi hdi ring cic kdt qui kidm toin phii dip ling dugc muc tidu kidm toin, cic phat hien kidm toin dugc trinh biy cd sire thuyet phuc, cic kd't luan vi kid'n nghj phii theo logic hay trat ty phan tfch ttr thye te dd'n ly le dugc trinh bay Thdng tin truydn tai cin diy dii dd ddc gia nhan dugc gii trj cua cic phit bidn, tfnh hgp ly cua cic phit hidn va fch lgi cua vide thye hidn cic kid'n nghi kidm toin Cic y kid'n va lap luan khac cung cin dugc trinh bay -I- Tinh rd rdng: Ddi hdi ring bio cao kidm toan cin dd dgc va dd hidu Khi sir dung thuat ngtr hay tir viet tit, vidt ghep khdng quen, cin djnh nghia r5 rang Sip xdp mdt cich Idgic cic tai lieu, tinh chfnh xic vi rd rang thdng tin thye td va diic nit kd't luan, la rit thid't yd'u dd'i vdi vide nim vung va tim hieu vin dd Dii cic phit hidn kidm toan cin dugc trinh bay mdt cich ro rang, kidm toin vidn cung cin luu tam ring mdt nhung muc tidu ciia hg la cd siic thuydt phuc va didu niy cd thd lam dugc bing cich trinh sir dung ngdn tir cd thd tao sy phin khing hay tii chdi -I- Tinh xdc tich: Ddi hdi ring bio cio kiem toin khdng cin dai qui mdc cin thid't truydn tai va giii thfch ndi dung * Phdt hdnh bdo cdo kiem todn Sau bio cio kidm toan dugc phd duydt, cin dugc td chiic phat hinh bao cio kidm toin Bio cio kidm toin phit hanh dd'n dan vj dugc kidm toin, co quan chu quan ciia don vj dugc kidm toin, cic bg, nganh cd lidn quan, Chfnh phu, Qudc hdi Trong trudng hgp cin cdng khai, bio cio kidm toan dugc cdng khai cho cdng luan theo quy djnh ciia phap luat Vide cdng khai bio cio kidm toan la mdt nhung didu kidn dd nang cao siic manh, gii trj cua bao cao kidm toan Bio cao kidm toan cin cung cip nhirng thdng tin cd the tid'p can, siic tfch va cap nhat ma chfnh phii, Qudc hdi, don vj dugc kidm toin va cac ddi tugng quan tam khac cd thd sir dung dd nang cao tfnh kinh te, tinh hidu qua va hieu lyc khu vyc cdng 100 Tom lai, diphdt huy vai trd KTNN viec chd'ng that thodt, lang phi ddu tu XDCB cdn: ' SF ^ - Thye hien vide kidm toin cac dy an diu tu XDCB d ca giai doan (Kidm toan truac, vi sau dy an kdt thuc) cd nhu vay vide phat hien, xir ly mdi dugc kjp thdi va sit thye ^ - Tap trung kidm toan vdi tit ca cic dy in dang giai doan chuin bi tridn khai hoac da tridn khai dd danh gii hidu qua diu tu, phat hien nhiing sai sdt tiong tfnh toan, sai pham quy djnh, thii tuc tridn khai, nhimg so hd tiong quin ly cd thd dan dd'n lang phf, that thoat ttr dd ed bien phip didu chinh, xir ly kjp thdi ngan chan hoac tiinh xay lang phf, thit thoat - Dua loai hinh kidm toin boat ddng vao vide kidm toin ndi chung va cic dy an dau tu XDCB ndi rieng dd chi ro tfnh kinh td, tfnh hidu qua va hidu lyc ciia dy an - Thye hien kidm toin trach nhidm kinh te dd'i vdi cin bd lanh dao (khi phat hidn nhung sai pham) d tit ci cae cudc kidm toan, bdi nguyen nhan chfnh gay nhiing sai pham l i ngudi, dd tir dd quy trich nhidm diing ngudi, ddng tdi - Cac kd't luan kidm toan phai cd hidu lyc thi hanh bit budc va sau bio cao phat hinh ddi vdi cac co quan cd lien quan nhu: Cip trdn ciia chii diu tu, chii diu tu, cac nhi thiu vi cic td chiic cd lien quan den chu ky boat ddng ciia dy in thd hidn bio cio kidm toin - Cac kd't luan kidm toin cua cic bio kidm toin phai dugc tap hgp, djnh ky giri tdi Thu tudng Chfnh phii va cac vien Qudc hdi - Cic CO quan ban hanh cac van bin quy djnh quan ly diu tu phai dya trdn cic kd't luan cua kidm toin dd didu chinh cho phii hgp vdi cdng tic quan ly diu tu thdi ky ddi mdi cua ndn kinh td - Cac kid'n nghj thu hdi vd ngan sich va giam trir quydt toin kdt luan kidm toin phai dugc cic ddi tugng kidm toin chip hinh sau kd't thiic kiem toin va bao cio vide thye hidn giri vd Co quan Kidm toin Nha nudc vi co quan quin ly cap trdn ciia chii diu tu - Nha nudc cin sdm ban hanh che chju trich nhidm trirdc phip luat ciia ngudi dung diu co quan dd xiy thit thoit diu tu XDCB minh quan ly, cd bidn phap vd hinh sy va ddn bti kinh te dd'i vdi cac ci nhan cd lidn quan tryc tid'p dd thit thoit, lang phf diu tu - Cin giii quyd't mdt each nghiem tiic, phii xay dyng va thye hien cac chd tai vide xir ly cac sai pham lidn quan dd'n ca nhan, to chiic viec tham d, lang phf, bdn riit ciia cdng da dugc phat hidn cic cudc kidm toan - Kidm toan Nha nudc timg cudc kidm toin phai ndu cu thd ndi dung nhimg kid'n nghj cua minh vd xir ly cac sai pham Cic kid'n nghj the hidn bing van ban gui cho cap cd thim quydn xir ly- 101 Nha n.'rf i^ r ' ' " '^"'"' ^°^ "^ ^^^'^ '^^^''^ ^°^" ^^ '^' ^^P ^^ ^^im quydn cua Nha nuoc nhan dugc cic kidn nghj cua co quan Kidm toan Nhi nude phii cd nghia vy thye hidn (ddi vdi co quan don vj dugc kidm toan) hay quyet dinh thuc hien (dot VOl C quan cd thim quydn nhu Cdng an, Toi an hay Chfnh phii, Qudc O hdi) Trong mdt sd tnidng hgp nd'u kid'n nghj eiia ca quan Kidm toin Nhi nudc mi cac C quan don vi, cic cip cd thim quyen khdng thuc hidn thi phii ndu i6 ly O bang van ban vdi co quan Kidm toan Nha nudc , 3.3 DIEU KIEN VA LO TRINH DE THUC HIEN c A c GlAl P H A P CUA KIEM TOAN NHA NU6C Nhim dip ling ydu ciu phat tridn thdi ky cdng nghidp boa, hien dai hoa dat nudc nham dua dat nudc phat tridn nhanh vi bdn vung, Kidm toin Nha nudc Viet Nam quan triet cic quan didm ca ban sau: - Phit tridn Kidm toin Nha nudc trd cdng cu quan va dii manh cua Nha nudc vide thye hidn kidm tra, kidm soat nghidm ngat tai chfnh va tai san Nhi nudc, chd'ng tham nhung, lang phf la ddi hdi tit yd'u khach quan ciia vide xay dyng Nha nudc phap quydn xa hdi chii nghia va ndn kinh td thj trudng djnh hudng xa hdi chu nghia d Vidt Nam - Phit tridn Kidm toin Nhi nudc phai man thii va dip ting cac yeu ciu, ddi hdi cua hd thdng luat phip, chfnh sich che ciia Nhi nudc - Phit tridn Kidm toin Nha nudc dam bio xu thd hdi nhap kinh te qudc td, phu hgp vdi cic nguyen tic, he thd'ng qudc te vi sat hgp vdi dieu kien thuc td ciia Vidt Nam - Nha nudc dam bao diy du vi cd chfnh sach uu tidn thich ding cac ngudn lyc cin thid't cho td chdc vi boat ddng ciia Kidm toan Nha nudc, dam bao tfnh ddc lap vide thuc thi chtic nang va nhidm vu dugc giao - Trong cdng tic xay dyng kd hoach kidm toan hang nam cin tap trung kd hoach kidm toin vao nhirng linh vyc cd rii ro cao: Nhung chuang trinh va ddi tugng kidm toan dugc xep theo miic rui ro thip, trung binh hay riii ro cao nhim im tidn mdt ke hoach kidm toan loan didn, didu niy cho phep phan phdi ngudn lyc theo tiing dac didm cua mdt chuang trinh va xay dyng nhting trinh ty kidm toan bd sung thich hgp Tap trung kidm toin nhirng Iinh vyc cd riii ro cao se chi dugc cic boat dgng sai pham nghidm trgng gay thit thoit, lang phf ddng thdi chi each thiic di ngan ngiia nd Dd phat huy dugc vai trd cua Kidm toin Nha nudc trd mdt nhiing cdng cu manh cua Nha nudc vide chdng tham nhung, lang phf, Kiem toin Nha nudc da va dang thye bidn kiem toin bao cio tai chfnh, kidm toan man thu va din din dua loai hinh kidm toan boat dgng vao boat ddng kidm toin hang nam De thye hidn cac giai phap chd'ng that thoat, lang phf diu tu va xay dyng ndu trdn cin phai cd cac didu kidn va Id trinh sau: 102 Mdt Id, cin phai ddi mdi phuang phap kidm toin, md rdng pham vi kiem toan va timg budc i p dung phuong phap kiem toin boat ddng vio cac cudc kiem toin dac bidt vdi cic cudc kiem loan chuang trinh dy in Kiem toin cac chuang trinh, dy i n tit c i cic giai doan cua qua trinh diu tu Hai Id, xay dyng ddi ngii kiem toan vien dti nang lyc, trinh de cd thd td chiic cac cudc kidm toin cd tfnh chat chuyen de theo ttmg ITnh vyc; thuc hidn kidm toin boat ddng va cd trinh am hidu vd cac linh vyc lien quan den cac dy an va chuang trinh Ba Id, cin diu tu trang thidt bj can thidt cho cic KTV dd thuc hidn cudc kidm toan dugc toan didn ban, hidu qua ban Bd'n la, nghien ciiu nhung kinh nghiem eiia qudc te de timg budc van dung vao Viet Nam nhim dem lai ke't qua cao nhit cho timg cudc kiem toan 103 KET LUAN v A KIEN NGHI Tidn CO sd phan tich dac thii cua boat ddng diu tu XDCB inh hudng vi tic ddng dd'n quan ly diu tu va xay dyng ndi chung, quan ly vdn diu tu XDCB ndi ridng qua qua tiinh kidm toin cua KTNN, dd tii da tdng ket nhting uu diem, ban chd cua qua trinh diu tu XDCB eiia Nha nudc ta dd nit la nhung nguydn nhan chii yd'u gay that thoit, lang phf vdn diu tu XDCB ciia Nhi nudc qua cic giai doan ciia qui trinh dau tu cin dugc khic phuc Tren ca sd dd dd tai da dua cic giii phip CO bin mang tfnh trgng ydu dd ngan ngira thit thoat, lang phf boat ddng diu tu XDCB thdng qua boat ddng kidm toan cua KTNN De ngan ngila, chd'ng thit thoit, lang phf tiong linh vyc diu tu XDCB ludn cd hidu qua cin ap dung ddng bd cic bidn phip tidn Kdt qua dat dugc ciia dd tai cd the tdm tit nhu sau: - Dd tai da khii quit vi lim sing td nhting vin dd ly luan co ban vd thit thoit, lang phf diu tu XDCB bing ngudn vdn NSNN Vai trd cua ca qua KTNN cdng cudc diu tranh chd'ng thit thoit, lang phi - Dd tai da dd cap dd'n kinh nghiem cua mdt sd nudc tren thd gidi vd vai trd, dja vi phap ly cua co quan KTNN vi phuang phip, pham vi kidm loan cic dy an diu tu XDCB, tir riit dugc bai hgc cho Viet Nam - Dd tai da phan tfch, danh gii thye trang vd thit thoat, lang phf vdn diu tu XDCB thdi gian qua qua qua trinh kidm toin; chi nhiing nguyen nhan gay nd Nhimg kinh nghidm ciia cic trdn thd gidi nudc viec chd'ng thit thoat, lang phf diu tu XDCB dd nit bai hgc cho Viet Nam - Dd tai da dua nhiing giii phap cu thd dd chd'ng thit thoat, lang phi vdn diu tu XDCB cua nha nudc thdng qua boat ddng kidm toin cua KTNN thdi gian tdi Vdi nhirng kdt qua dat duoc ciia dd tai, by vgng se ddng gdp mdt phin cdng sire nhd be vao su nghidp phit tridn ciia co quan KTNN Viet Nam Tuy nhien, trinh dd va thdi gian cd han, dd tii khdng thd trinh khdi nhirng thidu sdt nhat dinh Rit mong su ddng gdp y kid'n cua cic nha khoa hgc va ciia cic ddng chf ddng nghidp quan tam dd'n vin dd dd dd tai dugc hoan chinh va cd y nghia khoa hgc thuc tidn hon Thit thoat, lang phf diu tu xay dyng ndi chung va thit thoit vdn dau tu xay dyng co ban ciia nhi nudc ndi ridng dang la thich thu:c nghiem trgng ddi voi su phat tridn cua dit nudc •,.w Bio cao kidm didm nua diu nhidm ky thye hidn Nghj quydt Dai hdi lan thu IX ciia Dang da ndu id: "Diu tianh chd'ng tham nhung, quan lidu, lang phi phai duoc tid'n hanh cac bidn phap ddng bd Trong dd, chii trgng ddt mdi thd che, thye hidn cdng khai dan chu, nhit la quin ly vd dit dai, XDCB, quan ly doanh nghiep nha nudc va ngan sich nha nudc" 104 Thit thoit diu tu xay dyng co ban cd thd kidm chd dugc nhung phai cd chid'n luge toan didn va chuong trinh hinh ddng gdm nhieu giai doan dd din giam dugc thit thoit, diy liii thit thoat xudng dudi miic khdng cdn nguy hidm va cd thd kidm s o i t La mdt co quan kidm tra tai chfnh cdng cao nhit ctia Nha nudc, KTNN dang timg budc hoan thien minh de gdp phin quan trgng vao cdng cudc chd'ng thit thoat, lang phf vdn diu tu XDCB ciia Nha nudc 105 DANH MUC c A c CHU V I £ T TAT VN Viet Nam KTNN Kidm toan Nha nudc NSNN Ngan sach Nha nudc DT Diutu XDCB Xay dyng co ban DTXDCB Diu tu xay dung co ban KTV Kidm toan vidn DT-DA Dau tu - du an XHCN Xa hgi chu nghia DNNN Doanh nghiep Nha nudc TNHH Trach nhiem hiiu ban HTPT Hd trg Phat tridn KT-XH Kinh te xa hgi GT-VT Giao thdng Van tai NNvaPTNT Ndng nghiep va phat tridn ndng thdn CTGT Cdng trinh giao thdng NCKT Nghien ciiu kha thi TW Trung uong Ben A Chu dau tu BenB Nha thau WB Ngin hang The gidi ADB Ngan hang Chiu A ODA Ngudn vdn hd trg phat tridn chinh thiic BCTC Bao cao tai chinh ... hdi hang nam dat 15-16 ty USD, tang binh quan xip xi 15% nam; ty le huy ddng vdn diu tu so vdi GDP nam sau cao ban nam trudc (nam 2000 dat 32,9%, nam 2001 dat 34%, nam 2002 dat 35,5% va nam 2004... hien dugc khoang 1.154.324 ty ddng, vdi nhip nam sau cao ban nam trudc, nam 1996: 87.494 ty ddng, nam 2000: 145.333 ty ddng, nam 2003: 217.585 ty ddng Trong dd thl vd''n diu tu thudc khu vuc Nha... chinh miic dau tu", Bdn tin kinh te''Viet nam vd the giai, (1339) Hdi Xay dtrng Viet nam, Hiep Hdi tu vin xay dimg Viet nam, Hiep hdi nha thiu xay dimg Viet nam (11/2003), Hoi thao chdng that thodt,