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KIM TON NI B
1
QU TRNH PHT TRIN V CHC NNG CA KIM TON NI B

2 T CHC B MY KIM TON NI B

3 KIM TON VIN NI B

THC TRNG HOT NG KIM TON NI B VIT NAM V CC IU KIN KIM TON 4 NI B HOT NG C HIU QU

Chng I: QU TRNH PHT TRIN V CHC NNG CA KIM TON NI B

I/KHI NIM
KTNB ch l mt b phn kim sot trong mt n v, thc hin chc nng kim tra ca n v ny. Trong s cc cng vic thc hin ch yu gm kim tra, nh gi v kim sot tnh thch ng v hiu qu ca cc h thng k ton v KTNB.

II/ QU TRNH PHT TRIN CA KIM TON NI B

Kim ton ni b nh l mt t chc. Kim ton ni b nh l mt chc nng.
Kim ton ni b nh l mt ngh nghip

QU TRNH PHT TRIN CA KIM TON NI B

III-/ CHC NNG CA KIM TON NI B

1

Chc nng kim tra

Chc Chc nng nng nh gi t vn

IV/ Phm vi v mc tiu ca KTNB

1 2 3 4

Kim tra h thng k ton v h thng kim sot ni b.

Kim nh gi tra cc cc ga ph, thng tin kh nng ti chnh sinh li v v qun hiu qu l ca cc nghip v

Kim tra tnh tun th cc vn bn php l v cc quy ch, cc yu cu bn ngoi cng nh cc ch th v chnh sch ca Ban gim c

IV/ Phm vi v mc tiu ca KTNB

1 2 3 4

c quyn yu cu cung cp ti liu v thng tin v hot ng kinh doanh ca DN

c lp v chuyn mn nghip v.Trng hp cn thit c quyn yu cu s h tr v chuyn mn v nhn s ca b phn chc nng

Kin ngh mang tnh cht xy dng i vi cc cp lnh o, cc b phn trong DN nhm nng cao hiu qu kinh doanh

C quyn bo lu kin c lin quan n kt qu kim ton

Chng 2 T Chc B My Kim Ton Ni B

I-/ NHNG NHN T CN THIT LP B MY KIM TON NI B II-/ C CU B MY KIM TON N B

I-/ NHNG NHN T CN THIT LP B MY KIM TON NI B

1-/ Quy m doanh nghip Trong thc t, thng ch c cc doanh nghip ln mi c iu kin lp ra mt b phn kim ton ni b cn rt t cc doanh nghip va v nh c b phn ny Quy m ca doanh nghip thng c xc nh da vo tiu thc l s lng cng nhn vin

2-/ Phm vi hot ng

Nhiu doanh nghip c th c tr s v nhiu n v trc thuc c vn phng ti nhiu a im trong nc Cc n v trc thuc i khi gp kh khn trong vic nm bt cc thng tin chnh xc do cch xa v a l,ng thi cc cng ty vn phng khng phi bao gi cng nhn c vic cn cho s hot ng ca h.Cc kim ton vin ni b s gp phn gii quyt cc vn phn tn a l ny.

3-/ Nng lc, trnh ca nhn vin

Khng phi doanh nghip no cng c i ng cn b hi nhng iu kin cn thit Trnh nng lc l tho ng ti mt thi im no , c th khng cn ph hp vi nhng i hi mi pht sinh t s pht trin ca doanh nghip Kim ton vin ni b c th hn ch sai st do trnh km ca nhn vin bng cch a ra nhng kho o to khc phc cho cc nhn vin v sai st m kim ton vin pht hin.

4-/ Cc lnh vc hot ng ca doanh nghip

Cc ri ro, sai st trong cc thng tin kinh t,ti chnh ch yu tn ti nhng doanh nghip c nhiu lnh vc hot ng. v mun c cc th tc quy tc thng nht cho tt c cc lnh vc hot ng nn cc thng tin nhn c c th phn nh khng trung thc tnh hnh trong cc lnh vc Kim ton vin ni b c th v nn a ra cc th tc,quy trnh cung cp thng tin ring cho tng lnh vc hot ng.

 l cc nhn t ch yu cn xem xt nhng khng nn qu coi trng khi thit lp b phn kim ton ni b Vic thit lp phi xut pht t nhu cu t thn ca cc doanh nghip ch khng th b chi phi bi bt k mt p lc bn ngoi no B phn kim ton ni b ch c thnh lp khi Ban gim c thy c s cn thit tng cng vic gim st mtj cch c lp cc b phn chc nng,cc n v cp di, cc c nhn trong doanh nghip

II-/ C CU B MY KIM TON NI B

B my kim ton ni b gm :

Trng phng kim ton ni b

B my kim ton ni b gm :

Kim ton vin ni b

Ph trng phng kim ton ni b

Nhm trng phng ton ni b

S lng kim ton vin ni b ph thuc vo quy m kinh doanh, a bn hot ng, s lng cc n v thnh vin, tnh cht phc tp ca cng vic, yu cu qun l kinh doanh v trnh nng lc ngh nghip ca kim ton vin B phn KTNB ti dn phi c t chc c lp v ty thuc loi hnh v tnh cht s hu cua dn. Kim ton ni b c quyn yu cu cc b phn chc nng cung cp ti liu v thng tin, trong trng hp cn thit cng c quyn yu cu s h tr v chuyn mn v nhn s ca cc b phn chc nng

S KTNB:
Kim ton ni b

Nhm Trng

Kim ton Kim ton Vin ni S vin ni b KTNB: b

Kim ton vin ni b

ng u phng (ban) kim ton ni b l trng phng (hoc trng ban) kim ton ni b doanh nghip.Trng phng kim ton ni b l ngi k,chu trch nhim trc (tng)gim c v trc php lut v bo co kim ton ni b.

Chng III KIM TON VIN NI B

I-/

KHI NIM

II-/ TIU CHUN KIM TON VIN NI B

III-/ TRCH NHIM CA KIM TON VIN NI B

IV-/ QUYN HN CA KIM TON VIN NI B

I-/KHI NIM Kim ton vin l cc chuyn gia k ton c k nng nghip v kim ton Kim ton vin ni b l kim ton vin trong ni b doanh nghip. Theo IFAC Lin on quc t cc nh kim ton th kim ton vin phi l ngi c k nng v kh nng ngh nghip,phi chnh trc,khch quan,c lp v phi tn trng b mt

-/ II

TIU CHUN KIM TON VIN NI B

Mt l : C phm cht trung thc, khch quan,cha

c tin n v cha b k lut t mc cnh co tr ln do sai phm trong qun l kinh t, ti chnh, k ton. Hai l : tt nghip i hc chuyn nghnh kinh t ti chnh,k ton hoc qun tr kinh doanh. Ba l : cng tc thc t trong lnh vc qun l ti chnh,k ton t 5 nm tr ln trong c t nht 3nm lm vic ti doanh nghip ni c giao nhim v k ton vin. Bn l: hun luyn v nghip v kim ton, kim ton ni b theo ni dung chng trnh thng nht ca B Ti Chnh v c cp chng ch.

III. Trch nhim ca kim ton vin ni b

1
Thc hin nhim v va chu trch nhim v cht lng, tnh trung thc, hp l v cc bo co kim ton v nhng thng tin ti chnh, ktoan c kim ton.

2
Trong qu trnh thc hin cng vic phi tun th lut php, cc nguyn tc v chun mc ngh nghip v kim ton,cc chnh sch ch hin hnh ca Nh nc.

3
phi khch quan, cao tnh c lp trong hot ng kim ton Khng ngng nng cao nng lc chuyn mn,cp nhp kin thc,gi gn o c ngh nghip.

1
Tun th nguyn tc bo mt cc ti liu c kim ton (tr cc trng hp yu cu ca to n hoc cc ngha v lin quan n tiu chun nghip v ).

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