~fT MQt so y kienve t6 ch~c va ho~t dQng ki~m tra, ki~m t03n nQi bQ " ? ,,? ,,? ,,'" ,,' ? " - KHI LU~T SUADOl, BO SUNGMQT SODIEU CUA LU~T cAc TCTD co HIEU LUC THI HANH v, mo binh t6 chUc ki6m tra, ki6m toan n9i 1>9 Lu$t cac To chuc tin dl:Jng (TCTD)dLf toan c6 the chi d~t t9i H(>iS0 chfnh Doi vC1i cac NHTM Nha nLfC1cc6 kiem tra h09t d9ng tai chfnh, giam vC1iDieu 38 va Dieu 42 sua doi bo sat vi$c chap hanh che d(> h9ch -, J, J , -toan, sll an toan h09t d(>ngcua SO DO MO HINHTO CHlIC KIEMSOAT NQI BQ TCTD TCTD,thl/c hi~n kiem toan nQi bQ Wng thai ky, tU'ng ITnh Vi.!Cnham HQidong danh gia chfnh xac h09t d(>ng kinh quan trj doanh va thi.!Ctr9ng tai chfnh cua TCTD Ban Kiem soat cua TCTD c6 toi thieu la ngLfai,trong d6 c6 m(>t ngLfaila trLf0ngban va ft nhat c6 nua so vi€mla chuyen trach Ban dieu hanh Thanh vien Ban Kiem soat phai 6ap ung dLfchuyen man va d90 duc nghe nghi$p Ngan hang Nha nLfC1c quy 6inh Ban Kiem soat co bQph~n giup vi~c va dLfib(>cua TCTD de thllChi$n nhi$m Vl,lcua minh." Diem mC1icua dieu khoan so v6i Lu$t cac TCTD hi$n hanh la nhi~m VI! kiem toan nQibQdo Ban kiem soat thi.!chi$n va de thi.!Chi$n Thanh vien Ban kiem hang Ngo9i thuong T~ emNCf.N IIANc - &j soot Ngon NAM'1004 " " Ban kiem soat " Truongtieu ban kiem toan nQibQ Phong Kiemtra nQibQ t Phong (b9ph~n) ki~mtoan tai sanco sinh li1i (1) Phong (b9ph~n) ki~mtoan PhOng (b9ph~n) ki~mtoan IT(2) tili chanh, muasam vaXDCB (3) Phong (b9phn) kim toan Phong (b9phn) kim toan cac toan(4) nghip vy khac (5) Phong (b9 phn) phattrin va kim soatchat ht Qua ho~t d9ng giam sat, c6 th~ phat hi~n kip thai nhiing yeu kem h~ thong ki~m soat n9i b9 d~ dlia bi~n phap cai thi~n nham nang cao hi~u qua cua ho~t d9ng Do giam sat ojnh ky la chuc nang cua ki~m toan n9i b9, nen Ban Ki~m soat thlfc hi~n nhi~m vI,!ki~m toan n9i b9 dong thai da thlfC hi~n nhi~m vI,!giam sat cua minh nhli cac quy dinh cua Lu$t TCTD neu tren GiamsatthuangxuyendliQCdi~n qua trinh ho~t d9ng cua Bari lanh d~o va cac nhan vien thlfC hi~n trach nhi~m cua minh theo quy trinh ho~t d9ng nghi~p vI,! VI v$y, Ban Ki~m soat khong can phai c6 b9 ph$n giup vi~c thlfC hi~n nhi~m VI,!nay Ngoai b9 ph$n ki~m toan n9i b9 28 thlfC hi~n nhi~m vI,!cua Ban Ki~m soat, giup vi~c cho H9i dong quan trL cac TCTD v~n can co m9t b9 ph$n ki~m tra trlfc thu9C Ban dieu Mnh B9 ph$n la phOng Kiem tra nQi bQ Nhli v$y, m9t TCTD theo Lu$t cac TCTD slta d6i co th~ co b9 ph$n thlfc hi~n hhi~m VI,Jkiem tra tinh tuan thU(b9 ph$n ki~m toan n9i b9 trlfc thu9CBan Ki~msoat va phong Ki~m.tran9i b9 trlfc thu9C Ban dieu hanh) Dieu d6 dlic;!Cth~ hi~n qua cac van ban: ThtJnhat /a Quy che ki~mtoan n9i b9 Ban hanh theo Quyet dinh 8321TC/QD/CDKTngay 28/10/1997 cua B9 Tai chfnh, quy djnh nhi~m vI,! ki~mtoan n9i b9 t~i doanh nghi~p Nha nlioc nhli sau: "1 Ki~mtra tfnh phu hc;!p,hi~u IlfC va hi~u qua cua h~ thong ki~msoat n9i b9; Ki~mtra va xac nh$n ve chat llic;!ng,d9 tin c$y cua thong tin kinh te, tai chfnh cua bao cao tai chfnh, bao cao ke toan quan tri trlioc trinh ky duy~t; Ki~mtra vi~c tuan thu nguyen tac ho~t d9ng, quan Iy kinh doanh, d~c bi~t Slftuan thu lu$t phap, chfnh sach che d9 tai chfnh, ke toan, chinh sach, ngh! quyet, quyet dinh cua HDQT, cua Ban dieu hanh doanh nghi~p; Phat hi~n nhiing so h6, yeu kem, gian I$n quan Iy, bao v~ tai san cua doanh nghi~p, de xuat cac giai phap nham cai tien hoan thi~n h~ thong quanly, dieu hanh kinh doanh cua doanh nghi~p" ThtJ hai fa Lu$t cac TCTD slta d6i, b6 sung quy dinh: "Dieu 42 - Ki~mtra, ki~m soat n9i b9 Cac TCTD phai thliang xuyen ki~m tra, ki~m soat vi~c chap hanh phap lu$t va cac quy dinh n9i b9; trlfc tiep ki~m tra, ki~m soat cac ho:;tt d9ng nghi~p vI,!tren tat ca cac linh VlfCt:;tis6 giao djch, chi nhanh, van phbng d:;tidi~n va cac cong ty tr~c thu9C" D~ khong bi chong cMo va nhi~m vI,!cua hai b9 ph$n ki~m tra noi bo va ki~mtoan noi bo, khidli\ th'ao ~an ban dliOi IU$t'd~ trinh ca~ I cap ky ban hanh, Ngan hang Nha nlioc can tach b~ch nhi~mvI,!cua2 b9 ph$n th$t r6 rang Theo chUng toi, nhi~m vI,!thu cua b9 ph$n ki~m toan n9i be;>chi thlfc hi~n oinh ky, b9 ph$n ki~m tra n9i b9 thlfC hi~n ki~m tra vi~c tuan thu phap lu$tm9t cach thuang xuyen Ngoai ra, b9 ph$n ki~mtra n9i b9 giup Ban dieu Mnh vi~c giai quyet cac don thli khieun~i,to cao lien, quan den ho:;ttd9ng cua TCTD thui?c th~m quyen Va mol quan h~ baa c&o h~ th6ng kilm sold va kilm tom nQi bQ Cac trli6ng phong Ki~mtoan ni?i b9 bao cao Trli6ng ti~u ban ki~m toan ne;>i be;>; Trli6ng ti~u ban bao cao Ban Ki~m soat; Ban Ki~m soat bao cao HDQT Phong ki~m tra n9i b9 bao cao Ban dieu hanh va gUi bao cao cung cap thong tin qua trinh ki~m tra phat hi~n dlic;!Ccho bi? ph$n ki~m toan n(>ib9, phl,!cvI,!cho vi~c giam sat, ki~m toan Ngoai ra, Ti~u ban ki~m toan n9i b(>gUi ban sac bao cao ki~m toan cho Ban dieu hanh d~ Ban dieu Mnh chi d:;to TCTD thlfc hi~n cac kien ngh! cua ki~m toan n9i b(>,dong thai xem xet cac khuyen nghi (hay y kien tli van) cua ki~m toan n9i b(>d~ c6 slf chi d~o thich hc;!p Tren day chi la nhiing de xuat ban dau ve mo hinht6 chuc va m9t so van de co ban ve ho:;ttd9ng ki~m tra, ki~mtoan n9i b9 TCTD.D~cong tac ki~m toan n9i b9 TCTD ho:;tt d(>ngdlic;!C hi~u qua, chung toi thay rat nhieu van de can phai ban, rat mong dlic;!Cb~n d9C quan tam, trao d6i T~ art NGANIIANG- &') NAM2004 ... hoan thi~ n h~ thong quanly, dieu hanh kinh doanh cua doanh nghi~p" ThtJ hai fa Lu$t cac TCTD slta d6i, b6 sung quy dinh: "Dieu 42 - Ki~mtra, ki~m soat n9i b9 Cac TCTD phai thliang xuyen ki~m tra,. .. vi~c cho H9i dong quan trL cac TCTD v~n can co m9t b9 ph$n ki~m tra trlfc thu9C Ban dieu Mnh B9 ph$n la phOng Kiem tra nQi bQ Nhli v$y, m9t TCTD theo Lu$t cac TCTD slta d6i co th~ co b9 ph$n... ban dau ve mo hinht6 chuc va m9t so van de co ban ve ho:;ttd9ng ki~m tra, ki~mtoan n9i b9 TCTD. D~cong tac ki~m toan n9i b9 TCTD ho:;tt d(>ngdlic;!C hi~u qua, chung toi thay rat nhieu van de can