Quy trnh kim ton Cc t chc ti chnh ngn hng quy nh trnh t, ni dung, th tc ti Cc t chc ti chnh ngn hng.

g. Quy trnh ban hnh ph hp vi cc quy nh ca Lut kim ton nh nc, H thng chun mc Kim ton Nh nc, ch ca Nh nc v thc tin hot ng kim ton ca Kim ton Nh n

Quy trnh kim ton Cc t chc ti chnh ngn hng quy nh nhng ni dng c th theo 4 b - Chun b kim ton; - Thc hin kim ton; - Lp v gi bo co kim ton; - Kim tra vic thc hin kt lun, kin ngh kim ton. Trin khai cc bc nh sau: Trnh t, th tc tin hnh chun b kim ton BCTC ca n v l Cc t chc ti chnh ng uy nh ti Chng 2 ca Quy trnh KTNN. Quy trnh ny quy nh c th cc bc sau: Kho st thu thp thng tin v n v c kim ton nh gi h thng kim sot ni b ca n v c kim ton Xc nh trng yu v ri ro c kim ton Lp k hoch kim ton ca on kim ton I. CHUN B KIM TON 1. Kho st v thu thp thng tin v n v c kim ton 1.1 Thu thp thng tin 1.1.1 Thng tin v t chc hot ng ca n v Ty thuc vo loi hnh t chc n v v s ln kim ton trc , cc thng tin cn thu th - Qu trnh hnh thnh v hot ng ca n v: Nhm tm hiu v qu trnh hnh thnh v nhng thay i v t chc, m hnh, tnh cht hot - Mc tiu hot ng ch yu, chc nng, nhim v, c cu t chc: + Ty thuc vo loi hnh t chc ti chnh ngn hng (l NHTM, NHPT, NHCS, NHNN, doanh nghi bo him), mc tiu hot ng ch yu l g? chc nng, nhim v c quy nh nh th no? uc kim ton ph hp vi loi hnh t chc c kim ton. + Tm hiu c cu t chc, quy m t chc hot ng xc nh thi gian, nhn lc cho cuc - c th v phng thc hot ng: tm hiu phm vi, nhim v c php hot ng; nhng nghip v kinh doanh chnh; cc dch php x l thng tin k ton,...; phi tm hiu c nhng c th v hot ng ca t chc hp kim ton thch hp trong k hoch kim ton. - iu l t chc v hot ng; Quy ch qun l ti chnh, tn dng, cc vn bn php quy kh h, k ton, tn dng, hot ng; Phi nghin cu k cc vn bn ny nm c nhng c th ring c ca n v v c ch c lp k hoch tng qut. - Nhng thay i hin ti hoc sp ti v cng ngh, loi hnh, quy trnh hot ng: Thu thp thng tin v tnh hnh trin khai v d nh (k hoch, chin lc) trin khai ca t gh, quy trnh hot ng, dch v, sn phm mi c th cung cp trong tng lai. Nhm nh gi chc. - Mt s thun li, kh khn ch yu nh hng n tnh hnh hot ng v tnh hnh ti chn Thng qua vic thu thp cc thng tin v tnh hnh mi trng kinh t- x hi, mi trng ho php, nh gi s b nhng thun li v kh khn nh hng trc tip v gin tip n tnh ho - Mt s ch tiu ch yu v tnh hnh hot ng trong nm c kim ton v mt s nm trc oi hnh n v, nh: + i vi n v c kim ton l cc t chc ngn hng: Tng ngun vn, trong ngun vn huy ng; Tng d n cho vay, trong c chi tit phn lo doanh thu, thu nhp; Tng chi ph; Tng li nhun trc thu; Cc khon phi np NSNN; S lao bnh qun ngi/ thng + i vi cc t chc hot ng kinh doanh bo him: Tng ngun vn kinh doanh, trong chi tit ngun vn nh nc, ngun khc; Nguyn gi TSC ng ph bo him gc gi li; Doanh thu hot ng ti chnh, doanh thu khc; Chi ph bi th hi ph qun l, bn hng; Chi ph hot ng ti chnh; Chi ph v trch lp d phng, 1.1.2 Cc thng tin v h thng kim sot ni b - Cc nhn t kim sot chung nh: Mi trng lut php quy nh i vi t chc c kim to doanh, qun l ti chnh- k ton v tn dng; cc quy nh v quy trnh nghip v... m n thp cc vn bn c lin quan v nghin cu k tng vn bn xc nh nhng ni dung c b - B my kim sot ni b: + C cu t chc b my v t chc kinh doanh, hot ng, chc nng nhim v ca tng b ph

Nghin cu iu l t chc hot ng v cc vn bn phn cp trong ni b ca n v c php, bin php ch o on kim ton kim tra, nh gi vic thc hin chc trch nhim v g ng thm quyn: vt hoc cha ht trch nhim,), nh gi tnh ph hp , hiu lc, hiu + T chc cng tc k ton (tp trung hay phn tn; c cu t chc b my k ton, h thng on): + H thng chng t k ton (chng t bt buc, chng t do n v t quy nh hoc t in); + H thng ti khon k ton (theo h thng ti khon k ton no; vic quy nh chi tit v c th...); + H thng s k ton: Theo hnh thc k ton no (Nht k chng t, Nht k chung, chng t + H thng bo co ti chnh; + Chnh sch k ton n v p dng: Phng php k ton tin mt hay dn tch; phn b chi p hng, ... + Vic ch o v kim tra cng tc ti chnh - k ton. - H thng c s d liu v thng tin, cng ngh ng dng trong vic x l, qun l cc dc Tm hiu cc h thng thng tin, c s d liu hot ng v to lp BCTC bao gm: Qu trnh s, lu tr, tip cn, thng tin ca t chc (hot ng ca cc t chc ti chnh ngn hng bit l cc c s d liu giao dch, khch hng, ) - T chc v hot ng ca b my kim ton ni b (nu c b phn kim ton ni b). Cn thu + Cc quy nh v t chc, nhn s, cc quy nh, quy ch, quy trnh, hng dn, th tc (c + Cc kt qu (bo co, bin bn, pht hin,) ca kim ton ni b trong nin c kim + Cn nghin cu cc vn bn ny xc nh vai tr, v tr ca kim ton ni b trong c b phn kim ton ni b; xc nh tnh c lp, khch quan ca kim ton ni b; chc nng, huyn mn ca kim ton vin ni b cng nh nhng hot ng v hiu qu hot ng ca b ph 1.2 Phng php thu thp thng tin - Nghin cu cc h s kim ton trc (cc nm trc) - ngh t chc cung cp bng vn bn (hoc files mm) v KTNN; - Trc tip tip xc, phng vn, trao i vi cc nh qun l, cc cn b c trch - Trc tip n quan st qu trnh hot ng kinh doanh ti Hi s chnh v mt s Cn i su tm hiu thc t: vic vn hnh hot ng kinh doanh; Phn cp qun l kinh doan hc hin cc hot ng theo ch o ca Hi s chnh c g tn ti, vng mc; Mc qun l - Thng qua cc c quan qun l Nh nc chuyn ngnh, Hip hi... - Thng qua cc knh thng tin khc nh mng Internet, bo ch,... 1.3. Nhng vn khc cn lu - Cc pht hin ch yu ca kim ton (KTNN, kim ton c lp, v kim ton ni b ngoi - Vn c thanh tra, kim tra ca cc c quan chc nng trong nm ti chnh - Nhng vn cn ch trong hot ng v qun l ti chnh, k ton ca t chc t co,...) 2. nh gi ban u v h thng kim sot ni b Sau khi phn loi thng tin thu thp c, tin hnh nhn xt, nh gi s b v rt ra c gm cc ni dung sau: - Tnh y v hiu lc ca b my KSNB; - Tnh y v hiu lc ca nhng quy trnh KSNB c th; - Hot ng ca b my kim sot ni b; - Nhng hn ch ca h thng KSNB. 3. Xc nh trng yu v ri ro kim ton 3.1 Trng yu kim ton Thng qua cc thng tin, s liu v n v, nh gi v xc nh s b v nhng vn trn kim ton ph hp. nh gi s b v mc trng yu, cc khon mc trong BCTC c th phi 3.2 Ri ro kim ton - Xc nh cc loi ri ro lin quan n hot ng v bo co ti chnh ca t chc: Ri ro t - nh gi v ri ro: Mc ri ro: cao, trung bnh, thp 4. Lp k hoch kim ton tng th 4.1 Xc nh mc tiu kim ton Ty theo tng loi hnh i tng kim ton v nh hng mc tiu kim ton nm ca KTNN i 4.1.1 Mc tiu chung: - Xc nhn tnh trung thc, hp l v hp php ca cc s liu, ti liu, BCTC trong phm vi - nh gi tnh tun th php lut, tnh kinh t, hiu qu, hiu lc trong qun l, s dng t - Kin ngh thch hp vi cc n v c kim ton khc phc, sa cha sai st, vi phm tn dng vi cc cp c thm quyn x l cc vi phm, sa i, b sung, ci tin ch qun

4.1.2 Mc tiu c th: Ty thuc vo tnh cht, mc tiu hot ng chung ca t chc, tnh hnh hot ng ca t ch nm trc xc nh cc mc tiu kim ton c th i vi tng loi hnh kim ton v t + Cc ngn hng thng mi; + Ngn hng chnh sch, Ngn hng pht trin; + Ngn hng Nh nc (Ngn hng trung ng); + Cc Qu ti chnh tp trung (ngoi NSNN), nh: Bo him x hi, cc Qu ti chnh chuyn ng + Cc doanh nghip hot ng kinh doanh bo him; + Cc cng ty ti chnh phi ngn hng khc, 4.2 Ni dung kim ton 4.2.1 i vi kim ton ti chnh - Kim ton ti sn, ngun vn; - Kim ton thu nhp, chi ph v kt qu hot ng kinh doanh (hay chnh lch thu-chi); - Kim ton bo co quyt ton vn u t cng trnh hon thnh hoc hng mc cng trnh (nu - Kim ton vic thc hin ngha v vi NSNN. 4.2.2 i vi kim ton tun th: Kim ton vic tun th, chp hnh php lut; chnh sch, ch qun l ti chnh, k ton, 4.2.3 i vi kim ton hot ng Ty theo tng loi hnh t chc, c im hot ng v nng lc ca on kim ton c thnh ton hot ng tn dng ca ngn hng thng mi, Ngn hng Chnh sch x hi, Ngn hng Pht (theo tng nghip v c th), 4.3 Phm vi v gii hn kim ton T mc tiu kim ton nu trn m d kin phm vi v gii hn kim ton cho ph hp, m bo tng th; t mu chn ny c th rt ra nhn xt nh gi st ng v ph hp nht. 4.3.1 Phm vi kim ton - Phm vi kim ton: nu nhng lnh vc hot ng cn phi kim ton; danh sch cc n v hnh ch yu c kim ton so vi tng th ca n v c kim ton; - Danh sch cc n v c kim ton; - Nm ti chnh c kim ton. 4.3.2 Gii hn kim ton Nu nhng gii hn kim ton khng thc hin c bi nhng l do khch quan. 4.4 Phng php kim ton i vi tng ni dung c th trn bo co ti chnh i vi tng l Trn c s nh gi tnh trng yu v ri ro kim ton, nh gi mc sai st c th chp n ton tin hnh kim ton ph hp vi vic nh gi tnh trng yu v mc sai st nhm - ng dng phng php kim ton kim ton c bn: s dng kim tra tnh ng n ca s l v cc c tnh k ton. Phng php ny thc hin thng qua p dng hai loi k thut kim ; - ng dng phng php kim ton tun th: p dng vi kim ton cc loi nghip v thng xu ia hai loi k thut kim ton: Kim tra h thng v th nghim chi tit i vi h thng ki 4.5 K hoch ngun nhn lc, thi gian, a im kim ton - Xc nh a im, thi gian cn thit cho cuc kim ton l s ngy theo lch (thi gian t gian lp bo co, thi gian xt duyt v pht hnh bo co kim ton); - T chc on kim ton: + Xc nh b nhim trng on, ph on, s T (nhm) kim ton v s lng, c cu kim to + B tr nhn s, a im, thi gian cho tng t kim ton. 4.6 Tp hun bi dng nghip v cho KTV v thu thp cc ti liu lut php, quy nh c lin - T chc cho cc KTV c nghin cu k cc qui ch p dng i vi cc n v c kim to inh nghim v qun l, k ton chuyn ngnh, kim ton, phn tch hot ng kinh t, cc chn kim ton... ca cc chuyn gia trong v ngoi ngnh, trong nc v quc t. - Ph bin tho lun nhm qun trit k hoch kim ton ca on, bao gm: nhng ni dung ni dung, phm vi v thi gian ca cuc kim ton, t chc ca on kim ton. Kim ton vin mt cch ph hp, nh hng t nht n hot ng kinh doanh bnh thng ca n v c ki 4.7 Kinh ph kim ton v cc iu kin vt cht khc - Xc nh knh kinh ph c th cho tng t kim ton v tng hp chung ca c on gm: tin .. - Cc iu kin vt cht khc (xe t, my tnh, vn phng phm...) phc v cho cuc kim to yn gia (nu c). 4.8 T chc thng bo k hoch kim ton Trc khi tin hnh kim ton ti n v, i din Lnh o KTNN, on kim ton t chc bui hc c kim ton c s thng nht, phi hp ch o thc hin (nu cn thit); T chc

k hoch kim ton v thng nht vi lnh o n v v nhng vn lin quan n cng vic II. THC HIN KIM TON Trnh t, th tc cc bc thc hin kim ton cc n v l cc t chc ti chnh, ngn hng kim ton ca Kim ton Nh nc. Quy trnh ny quy nh c th nhng ni dung lin quan n hng: Kim ton xc nhn tnh ng n, trung thc v ti sn, ngun vn v kt qu kinh doanh; Kim ton vic chp hnh ch , chnh sch ti chnh, k ton, tn dng; Kim ton hot ng u t ti chnh, tn dng, lin doanh lin kt; Kim ton tnh kinh t, hiu qu, hiu lc ca cc hot ng ca cc t chc ti chnh - ngn tin t, tn dng (i vi n v nh nc). Trc khi thc hin kim ton, T trng T kim ton lp k hoch kim ton chi tit theo y trnh kim ton ca Kim ton Nh nc. Khi lp k hoch kim ton chi tit cn lu mt s + Tun th v nht qun vi K hoch khng kim ton nhng vn gii hn trong k hoc + c th v kinh doanh v phng thc hot ng: cn c vo a bn hot ng, quy m, t ch hc ti chnh, ngn hng phn cp v t chc, hot ng cho n v thnh vin. Do , KTV cn trng yu ri v ro ngay t khi lp k hoch kim ton chi tit; + Cc ngn hng thng mi, Ngn hng Chnh sch x hi v cc doanh nghip bo him thng c k ton, tn dng, do vy khi lp k hoch chi tit cn chn mu t hi s chnh ca Chi nh Chi nhnh cp di, phng giao dch, phng kinh doanh kim ton m bo ph hp v t tr Nu mt s ch tiu ch yu ca cc n v ph thuc c kim ton ph hp vi mc tiu c T Tn n v NTi sn c nh

Ngun vn huy ng (i vi cc NH) D n cho vay (i vi cc NH) Tng Doanh thu, thu nhp khc chi ph Tng li nhun k ton trc thu Thu v cc khon phi np NSNN 1 Vn phng ... 2 Chi nhnh (phng giao dch, phng kinh doanh) A .... Tng cng T trng/tng s (%)

1 Nhng vn c tnh nguyn tc khi thc hin kim ton cc t chc ti chnh, ngn hng Khi thc hin kim ton, KTV cn phi tun th mt s vn c tnh nguyn tc di y: 1.1 Tnh c tht v s tn ti cc khon mc BCTC cng nh cc nghip v pht sinh trong k. S tn ti hoc pht sinh v vic lp BCTC, n v a vo BCTC cc s liu (s d cui Nhng xc nhn ca KTV cp n cc ch tiu v ti sn N, ti sn C trong bng cn i k s liu cc khon thu, chi trong bo co thu nhp v chi ph c thc s pht sinh trong k k phi thu thp bng chng, khng nh rng cc nghip v c hch ton ng bn cht kinh ra bc tranh trung thc v thc trng ti sn, ngun vn v kt qu kinh doanh ca n v kim tra hch ton ng k, KTV nn kim tra mt s nghip v pht sinh ngay trc hoc sa ia cc chng t c lin quan ti nghip v, khng nh rng cc nghip v ny c hch t ton, cc khon tin gi v u t chng khon ti NHNN, vt liu tn kho ... c th kim to i chiu s liu c vo s k ton vi cc chng t k ton, kt hp vi vic ly xc gia vic ly xc nhn ca cc bn c lin quan. i vi ti sn v hnh, KTV phi thu thp 1.2. Quyn s hu v ngha v Nhng xc nhn ca KTV cp n vic ti sn c phn nh trn BCTC c thuc quyn s hu ngy lp bo co hay khng? Thng thng, quy trnh kim ton cng c p dng ging nh NHNN cho bng chng v s tn ti ca tin gi ti NHNN, ng thi cng cho bng chng v quy Tuy nhin, i vi mt s ti sn khc nh my mc thit b..., vic kim k thc t cha ch a vic kim tra h s lu tr, cc chng t k ton ca cc nghip v kinh t, dn ti s hn hp ng kinh t, hp ng i vi ti sn thu ti chnh... th mi c c kin v quyn 1.3. Xc nhn s y Cc xc nhn ca KTV cn nu r: tt c cc nghip v kinh t v cc s d ti khon k ton hng s k ton. Tnh y ni v kh nng b qua cc khon mc, ng l ra phi a vo tr rng: mi nghip v u c ghi nhn v phn nh trong h thng ti khon, s k ton, BCTC. im sot cho thy s yu km, khng hiu qu th KTV phi tng quy m ca th nghim c bn.

chng t gc, trn c s chn mu, sau kim tra da vo s k ton chi tit c lin quan, in kim tra thc t, sau so snh s liu kim tra thc t vi s liu k ton, cho ta bn cc ti sn cha c ghi chp, theo di trong h thng k ton. Phng php phn tch cng r nhn hoc cn tn ti cc sai st nghim trng. 1.4 Tnh ng n v thi gian ca nghip v pht sinh - KTV phi c s xem xt BCTC ca k trc xc nh s hp l ca s d u k kt chuyn g k n v khng c s nhm ln hoc c hch ton trng lp cc nghip v t k trc chuy - KTV phi xem xt cc nghip v pht sinh ca nhng thng u nm ca nin k ton sau nhm ln hoc c t k trc sang k ny hoc ngc li. - Cc khon doanh thu, thu nhp v cc khon chi ph nu khng tun th nguyn tc ph hp tr him trng n kt qu kinh doanh v bo co kt qu kinh doanh. KTV phi kim tra s tng t doanh thu, thu nhp v chi ph quan trng. 1.5 Vic phn loi ng n khi hch ton - Trong ch k ton hin hnh yu cu n v khi hch ton cc nghip v pht sinh phi ph Thu nhp, chi ph pht sinh khu no, lnh vc no th phi hch ton vo ti khon tng - Cc nghip v pht sinh tng, gim ti sn, ngun vn phi c hch ton vo cc ti khon cng n, khng hch ton t ti sn ny sang ti sn khc, t ngun vn n sang ngun vn kia - KTV phi kim tra tnh ng n vic phn loi cc nghip v pht sinh ca n v. Trng h nh hng ca vic hch ton sai ny i vi nhng khon mc ca BCTC. 1.6 nh gi ti sn v s phn b Cht lng ti sn l mt trong nhng yu t quan trng, nh hng n s lnh mnh ca mt chung cng i hi gi tr ca ti sn cn phi c nh gi, v c d phng trc i vi u kh i phi c thc hin trn c s nh gi i vi tng khon n, cc n v phi p d KTV phi kim tra khng nh rng: phng php nh gi m n v p dng l ph hp vi l h quy nh ca Nh nc; ng thi phi kim tra tnh chnh xc v gi tr (s tin) theo ph chnh l s tng hp ca rt nhiu khon mc, do vy KTV phi kim tra li s chnh xc v m Cc loi ti sn c nh gi theo gi thc t, do vy, KTV phi tin hnh kim tra chi ph ua vic kim tra cc chng t gc v chi ph. KTV phi kim tra k cc khon ti sn C, vic gim gi nu c, c hp l hay khng? Vic nh th no? Kh nng thu hi n cho vay qu hn ?... Sau kim tra vic lp cc khon ? 1.7 S trnh by trn BCTC Nhng xc nhn ca KTV phi cp n vic: cc ch tiu trn BCTC c c trnh by y (lu khi nhn xt vic lp BCTC hp nht ca cc ngn hng thng mi, tp on ti chnh) 2. Ni dung kim ton cc n v l cc t chc ti chnh, ngn hng Trong qu trnh thc hin kim ton, KTV cn ch kim tra trc mt s vn sau: 2.1 Ch m s v s dng ti khon k ton KTV cn nm vng tnh cht, ni dung cc ti khon k ton ca h thng ti khon k ton cc n c thm quyn ban hnh, i chiu vi h thng ti khon k ton do cc n v c kim ton do n v s dng c ph hp vi qui nh chung khng. Sau , i chiu vi cc ti kho h ton sai. 2.2 K ton chi tit v k ton tng hp KTV cn kim tra qui trnh hch ton v vic m cc loi s k ton, c theo ng qui nh tr cc n v vic hch ton k ton c thc hin bng phn mm tin hc). kim tra s chnh chi tit v hch ton tng hp, gia bo co chi tit v bo co tng hp, gia bn sao k ki cc qui nh v nghip v v th tc k ton ca tng loi nghip v c th nh: k ton cho k ton thu, chi ti chnh i chiu, kim tra vic x l ca n v trong khi hch ton k Ch kim tra s chnh xc gia chng t ghi s pht hin cc trng hp tha, thiu chn tit tng ngy pht hin cc ti khon hch ton sai tnh cht nh ti khon tin gi d n ni dung v phng php iu chnh bt ton. 2.3 Ch chng t k ton n v Chng t k ton n v gm: chng t do khch hng lp, chng t do n v lp v chng t t cc chng t khng hp l, hp l, hp php. Chng t m bo tnh hp l, hp l, hp php p hng t phi ghi y , ng qui nh, khng ty xo. Ring chng t chi tiu ni b ca n t, hng ho, dch v phi c ho n theo qui nh ca B Ti chnh. Ch k trn chng t c kim tra chng t phi trn c s mu kim ton xc nh. 3. Kim ton ti sn v ngun vn 3.1. Kim ton cc ti khon tin 3.1.1 Mc ch kim ton - Nhm xc nh rng s d c bo co l hp l v ng n, s tin cn li l c thc

phm vi nh mc tn qu ca cp trn quy nh khng v c m bo ph hp cho hot ng ca c hp l, hp l v ng n khng. - m bo rng vng, kim loi qu thc s c vo ngy lp bo co v thuc s hu ca n v, 3.1.2 Ni dung kim ton Cc ti khon trong mc ny gm: tin mt (c VN v ngoi t), ngn phiu thanh ton, cc ch qu, qu; Cc khon tin gi ti NHNN; Tin, vng gi v cho vay TCTD khc. Kim ton cc trung thc, y ca s liu cng nh vic thc hin cc bin php an ton i vi cc kh o qu, vic iu chuyn tin, hng c bit, chp hnh cc ch ghi chp, hch ton, bo c 3.1.3 Phng php kim ton Khi kim ton cc ti khon tin, KTV phi xem xt tnh hu hiu ca h thng KSNB nh gi s d cc ti khon trong BCTC b ghi gim i, hoc c th c ghi tng ln; i vi ngoi t cch khng ng (quy i sai t gi hi oi)... - Kim tra, i chiu s liu gia bin bn kim k tin mt thc t vi s d trn Bng c Gia s nht k qu (k ton) vi s qu (th qu); Gia s k ton vi bo co k ton v s in hnh kim k ti thi im kim ton, ri dng phng php loi tr xc nh s d tr ra ti thi im ghi trong bng cn i k ton n thi im kim k, xc nh s d tin ). Bin bn kim k qu phi c y ch k ca ngi chu trch nhim v qu (th qu, k - KTV cn kim sot ton b sc lnh tin mt ng thi vi vic kim k tin mt. Cc cng tng s chuyn tip vi s d s ci v xc nh chnh lch; nh gi tng khon mc sc x nh ton hay chi dng khc. i vi cc khon mc b tr li sau khi thanh ton, KTV phi xc au . - i vi cc chng khon (chng t c gi): cch tin hnh tng t nh cc khon tin. C ua bn c, cc chng khon gi h... - i vi cc ti khon ngoi t, ngoi vic tin hnh kim tra nh nu trn, cn phi t bng cch kim tra t gi hi oi ti thi im ghi trong bng cn i. 3.2. Kim ton cc khon u t 3.2.1 Mc ch kim ton Xc nh cc khon u t l c thc, thuc s hu ca n v v c c phn nh ng n t bng ngoi t c c xc nh gi tr ng hay khng; Cc khon thua l c lp d phng 3.2.2 Ni dung kim ton Cc khon u t gm: chng khon kinh doanh; chng khon u t; cc cng c ti chnh phi mt s vn sau: - Cc khon u t c s ph duyt ca Hi ng qun tr hay khng (tr tin gi). - Tnh an ton ca cc khon u t, hay mc ri ro ca cc khon u t; Vic bo qun c - Xc nh ngun vn dng gp vn kinh doanh; gii hn c php gp vn kinh doanh. - Vic chp hnh cc qui nh ca NHNN. 3.2.3 Phng php kim ton - KTV cn lit k cc khon u t, gp vn. T tin hnh kim tra, i chiu s liu tr C ca NHNN v cc t chc khc. Xc nh tnh chnh xc ca chi ph b ra (ch n vic hi ph mua vo). - Khi n v c cc tri phiu, c phiu hoc cc khon u t di hn khc, th KTV phi khon u t ny, do mt bn th ba nm gi th phi kim tra s tn ti ca chng, bng cch - Kim tra tnh hp php hp l ca tng hp ng gp vn; Cc iu khon ca hp ng v vi ong lin doanh ( c xc nhn ca lin doanh), kim tra c phn ca n v trong BCTC lin trn s sch ca n v khng? - nh gi v hiu qu ca d n v xc nh tnh y v d phng cho vic suy gim gi tr s tho thun i vi tng khon u t). - Gi th trng ti thi im ghi trong bng cn i, c xc nh bng cch kim tra gi c thi im . Cn c vo gi trn th trng, ti thi im lp bng cn i v cc ch s v ic lp khon d phng gim gi cho tng mc u t c ph hp hay khng? - nh gi vic chp hnh cc qui nh ca NHNN. 3.3 Kim ton cc khon phi thu 3.3.1 Mc ch kim ton Xc nh rng nhng khon mc ny c trnh by trong BCTC l tho ng v c phn loi ch C c kh nng thu hi c; Xc nh mc y cc khon d phng vi vic thua l c th 3.3.2 Ni dung kim ton Kim tra cc khon phi thu ca khch hng gm: cc khon k qu, th chp, cm c, cc khon phi thu ni b, chi ph ch phn b, cc khon phi thu khc...; xc nhn cc khon mc qua thu hi, xo n hoc cc x l khc. 3.3.3 Phng php kim ton

- i chiu s liu gia BCTC, s k ton tng hp, s k ton chi tit v bn sao k cc kho CTC nm trc c duyt, hoc c kim ton, c c s gii thch cho nhng thay - Xem xt ngun gc pht sinh cc khon phi thu, qui trnh xt duyt thu hi; Cn lu khon vt mc qui nh... Phn loi cc khon phi thu c kh nng thu hi hoc khng c kh dt im... Cui nm phi c xc nhn cc khon phi thu m bo rng s c thu hi - Vi cc khon k qu th chp, cm c: y l s tin hoc l cc ti sn hin vt, c vic lm trong tng lai. Nu chng c thu v trc thi gian kim ton, th phi kim tra vn cha c tr v cho n v, th phi chng minh c rng thi hn cho chng vn cn hi k qu, k cc di hn c chng minh l khng c kh nng thu hi khi n v khng thc h cam kt . - Tnh ton li cc khon phi thanh ton vi NSNN nh tm ng np NSNN, thu gi tr gia tn hanh ton c ng khng? - Kim tra cc khon phi thu thc t vi cc s d cui k, bng cch ly xc nhn trc tip thu c bng chng ng tin cy v s tn ti thc t ca khon n v chnh xc ca cc s b s d ti khon phi thu, nhng hu ht cc khon phi thu c s d ln phi c xc nh php chn mu, ly xc nhn ca khch hng. Cc khon phi thu c nh gi l trung thc khi cc khon phi thu tn ti thc t ti th b v khon n ny v n khng c coi l khng c kh nng thu hi. KTV cn tp trung kim l trong k xem c khon phi thu kh i no c xa s, thanh l trong k m thc ch - Cc nghip v thanh ton ni b n v gm thanh ton lin hng trong h thng (c th l p phi thu, phi tr ni b. Cn kim tra th tc, qui trnh v hch ton thanh ton lin hng hng ng qui nh; Ch kim tra vic x l cc sai lm v vic m s sch ghi chp c y ot li cc ni dung pht sinh cng n, vic thanh quyt ton c kp thi, ng qui nh hay xem vic phn loi cc khon phi thu ni b, c c thc hin ng n khng. Sau khi hon tt vic kim ton cc khon phi thu v thu c cc bng chng (y v by c trung thc, hp l cc khon phi thu hay khng? Phn loi cc khon n phi thu theo thng, n tn ng v nh gi kh nng thu hi, khng c kh nng thu hi; Phn tch nguy . - D phng cc khon phi thu kh i, phi c cn nhc cn thn cho bt c khon phi thu ha c thu hi vo thi im kim ton. KTV phi kim tra cc khon phi thu ln, qu h kh nng thu hi v khng c kh nng thu hi ca cc khon phi thu. 3.4. Kim ton cc khon li cng dn d thu 3.4.1 Mc ch kim ton - Nhm m bo rng, BCTC phn nh chnh xc cc khon thu nhp ng n, thch ng vi c - Kim tra cc khon li phi thu c tnh v lu k trong cc ti khon; Cc khon li hng c lu k. 3.4.2 Ni dung kim ton Kim ton cc khon tin li cng dn d tnh thu c, c tnh trn cc khon tin gi, ch hn khi n hn thanh ton. ti khon ny, n v khng quan tm ti vic nhn c tin sinh, c ghi nhn trong k tnh li . 3.4.3 Phng php kim ton - Ngoi vic xc nhn cc khon li thu (thu nhp thc), cn phi xc nhn cc khon thu n xem cc khon tin li cng dn chnh xc cha? c bit, cn i chiu vi kt qu nh d thu i vi cc khon n lun chuyn bnh thng, n qu hn. Khi kim ton cc ti khon kh i. - Dng phng php i chiu xem xt vic hch ton s liu trn cc ti khon ny m th cn kim tra thm vic chuyn i sang ng Vit Nam vo ngy lp bo co. - nh gi cc khon li c min, gim, xo n bng cch: i chiu vi cc qui nh v h 3.5. Kim ton cng c lao ng v vt liu 3.5.1 Mc ch kim ton Xc nh tnh tn ti v tnh ng n v gi tr ca cc ti sn theo cc nguyn tc k ton c ph hp vi cc nguyn tc, cc qui nh hay khng? 3.5.2 Ni dung kim ton - Kim tra vic m s sch theo di, vic lu gi cc chng t gc v vic mua sm cng c - Xc nh gi tr cng c lao ng v vt liu xut dng, gi tr tn kho c ph hp v v s dng ti sn. - Vic thc hin nh mc s dng vt liu, cng c dng c v quy trnh qun l vt liu, 3.5.3 Phng php kim ton Ch yu dng phng php kim tra chi tit v phn tch, so snh vi cc qui nh v qun l - i chiu bin bn kim k vi s sch k ton v BCTC. Nu thy cn thit c th cho tin

- Kim tra vic m s sch theo di cng c lao ng (s lng, hin vt, gi tr). Vic hc phn b vo chi ph v gi tr xut khi ti sn ca n v. - Kim tra vic mua sm: d ton, s lng, chng loi, gi c c ph hp khng? - Vic m s sch chi tit theo di vt liu; vic kim tra i chiu, kim k hng thng; Vi hch ton vo chi ph... 3.6. Kim ton ti sn c nh v bt ng sn u t 3.6.1 Mc ch kim ton Xc nh tnh tn ti, quyn s hu, quyn s dng v quyn nh ot cc ti sn . Xc n cc TSC c khu hao ph hp cc qui nh ca Nh nc; KTV phi c kin v vic u t t hay khng? ng thi, bo m c s kim sot y vic qun l cc TSC . 3.6.2 Ni dung kim ton TSC bao gm: TSC hu hnh, TSC v hnh, TSC thu ti chnh, bt ng sn u t. Kim tra ui nh khng. 3.6.3 Phng php kim ton - Kim tra h s, th tc: cc th tc ph duyt, cp vn, iu ng vn, hp ng mua bn, s u thu i vi cc TSC c gi tr ln.... Gi c c hp l khng? Chng t, ho n c ? Mt vn m KTV cn lu l xc nh s tn ti c thc i vi cc ti sn kim tra - Kim tra vic lp th TSC; i chiu v mt gi tr gia s k ton chi tit v th TSC - Kim tra vic hch ton tng, gim TSC; Vic theo di, qun l TSC, trch khu hao; th qui nh nh th no? + i vi TSC hu hnh, thng qua vic kim k thc t, i chiu vi s sch v BCTC, vi c g, gim TSC. + Vi cc cng trnh XDCB: kim tra vic chp hnh cc qui nh v qun l u t XDCB trong ton vn u t; Hp ng cung cp vt t, thit b; H s u thu, chn thu; H s quyt + i vi TSC thu ti chnh: KTV phi kim tra cc hp ng thu ti chnh v ni dung v v chiu gi tr vi s d ti khon thu ti chnh; Kim tra vic trch v tr n gc, n li c khng. + i vi TSC v hnh: cn xc nh cc bng chng v s tn ti ca TSC v hnh nh quyn ph chuyn giao cng ngh ... c c quan chuyn mn ghi nhn l ng k bn quyn v c - Ch pht hin nhng trng hp qun l TSC thiu cht ch, TSC ngoi s sch, khn i nh, trch khu hao i vi TSC khng thuc loi phi khu hao, hoc TSC ht thi gia - KTV cn tnh ton, xc nh vic mua sm, u t TSC m bo trong phm vi cho php: i nh n v khng c php trc tip kinh doanh bt ng sn. 3.7. Kim ton chi ph XDCB d dang 3.7.1 Mc ch kim ton Kim tra v xc nh ng nhng khon xy dng c bn d dang. 3.7.2 Ni dung kim ton Kim tra chi ph xy dng, nng cp, ci to, mua sm TSC n thi im kt thc nm ti ch SC 3.7.3 Phng php kim ton xc nh ng cc chi ph XDCB d dang, cn kim tra cc cng vic ca KSNB i vi cc ng trong bng cn i c th b ghi tng ln. iu ny c th xy ra do khi s tin cha c s ng ca ngi lnh o n v; Cn lu l nguyn vt liu a vo cng trnh c ng hng? - KTV c th kim tra thc t, so snh khi lng thc t vi s sch. Trong tt c cc tr ra cc ti liu b sung cho chi ph XDCB d dang, ti thi im ghi trong bng cn i; c b a nguyn vt liu c c nhp v xut kho, a vo cho cng trnh c ng chng loi v nh - Xem xt li h s cc cng trnh, cc khon mc v xc nh tnh cht ng n ca cc kh cha hon thnh, hay cn vng mc cha quyt ton c, mc d cng trnh hon thnh, ngh l do no m cn hch ton trn ti khon ny. 3.8 Kim ton cc khon n 3.8.1 Cc khon n a) Mc ch kim ton - Xc nh s tin n v n v cc loi tin gi, tin vay cng nh cc khon thu, chi lin o cc nguyn tc k ton hay khng? - Bo m li sut tr cho khch hng l ng n. - Xc nh mc hp l ca vic phn loi cc ti khon trong BCTC? Bo m c s kim sot tin. b) Ni dung kim ton Kim tra s y v ng n ca cc khon n Chnh ph v NHNN; Tin gi v vay cc TCTD k

ht hnh giy t c gi. y l cc khon tin gi v vay ca khch hng (NHNN, KBNN, TCTD khc, doanh nghip, t chc do n v pht hnh cc loi giy t c gi tr, huy ng vn nh chng ch tin gi, k c) Phng php kim ton - i chiu s liu trn BCTC vi s tng hp, s k ton chi tit, sao k, t tin hnh c - Trn c s cc th l, ch v tin gi, tin gi tit kim, k phiu, tri phiu, li su dng, phng thc thanh ton, vic thc hin tnh v tr li. Ch vic thanh ton tr li gi tit kim c k hn, k phiu, tri phiu... Khi n v huy ng vn di hnh thc tn g? C vn bn chp thun khng? + Kim tra, i chiu chng t gc vi nht k qu v cc s chi tit, s tng hp (chn mu) + Vi loi huy ng tr li trc phi kim tra s li tr so vi phiu chi c ng t + C th i chiu vi khch hng xc nhn mt s khon tin gi. - i vi cc ti khon tm ngng hot ng cn ch n vic chng c tch theo di ri hi cn xem xt tnh hp l, hp l v hp php mt cch c th. - i vi cc khon phi tr c li cng dn, cn kim tra s hp l ca cc ti khon, nh: h ton li tr v cng dn; Cc chi ph v li sut, c th lin quan n s d bnh qun ut trong thi gian . - Thu t dch v ph phi c kim tra xc nh mc ng n ca vic thu i vi tng - Phn tch s liu: xem xt tnh hp l; nhn dng cc bin ng bt thng; so snh s d c vi s d... 3.8.2 Cc khon phi tr a) Mc ch kim ton Xc nhn rng cc khon n phi c hch ton theo ng cc nguyn tc k ton, v c phn b) Ni dung kim ton Xc nh s liu, s ph hp, ng n, y ti thi im bo co, bao gm cc khon phi v cc khon phi np Nh nc, chuyn tin phi tr, nhn k qu, phi tr cn b, cng nhn c) Phng php kim ton - i chiu s liu trn BCTC vi s tng hp, s k ton chi tit, sao k. T tin hnh c c lin quan. - Kim tra vic tun th qui trnh XDCB, mua sm TSC; Tnh ton li s phi np NSNN; Vic t lng, c chp hnh ng cc qui nh khng? i vi cc khon phi tr ni b cn xem xt k nh, quyt ton. Vi cc khon mc ln bt thng v cc khon tn ng lu ngy cha c gii quyt phi xem n x l c th. - Nu xt thy cn thit, KTV phi ly xc nhn ca tng ch n. 3.9. Kim ton ngun vn ch s hu v cc qu 3.9.1 Mc ch kim ton Xc nh rng cc khon mc vn, qu c ghi nhn theo ng cc nguyn tc k ton, ti chn heo cc qui nh. 3.9.2 Ni dung kim ton Kim ton xc nh ngun vn ch s hu bao gm: Vn ca t chc tn dng (Vn iu l; V Vn khc); Cc qu ca TCTD (Qu d tr b xung vn iu l; Qu u t pht trin; Qu d p qu khen thng phc li; Qu khc); Chnh lch t gi hi oi; Chnh lch nh gi li ti 3.9.3 Phng php kim ton - Kim tra vic cp vn ban u, cp b sung, cc ngun khc v cc ph duyt lin quan n n - Kim tra vic hch ton tng, gim ngun vn ch s hu trong k: i chiu chi tit vi t h hp l ca nghip v (c ng vi qui nh v qun l ta chnh v iu l khng?); C c - Vic trch lp v s dng cc qu c ng qui nh khng? - i vi cc qu pht trin kinh doanh, qu d tr, qu khen thng v phc li, ngun vn vic sau: + i chiu s d u k vi BCTC c ph duyt hoc c kim ton ca nm trc. + Kim tra cc ti liu h tr, m bo rng nhng thay i trong nm i vi cc ti kho - Kim tra vic nh gi li ti sn v t gi c theo ng cc qui nh ca Nh nc khng? ca n v c ph hp vi ch k ton hin hnh v p dng mt cch nht qun khng? KTV t t cn tn n 31/12 theo t gi quy nh ti thi im ghi trong bng cn i. - Kim tra cc nghip v x l chnh lch nh gi li ti sn c c xt duyt bi cc c q h lch nh gi li ti sn theo cch: + i chiu s d u k vi BCTC c duyt, hoc kim ton nm trc. + i chiu vic nh gi li trong nm, vi bo co nh gi hoc cc ti liu h tr khc, SC.

+ Kim tra cc ti sn nh gi, c bn ra m c trch khu hao ton b khng. Khi kim ton i vi ngun vn - qu, thng thng KTV s dng phng php phn tch c cu v ngun vn ca n v. Xem xt tnh hnh tng, gim c cu ngun vn, c th tng trng hp, KTV c th nh gi ch - Kim ton li cha phn phi i chiu s d u k vi BCTC ca nm trc c ph duyt hoc c kim ton; i chi ic phn phi li... 3.10. Kim ton cc ti khon ngoi bng cn i k ton 3.10.1 Mc ch Kim ton tnh y , trung thc, hp l s liu cc ti khon ngoi bng cn i k ton 3.10.2 Ni dung Theo cc ch tiu c th quy nh ti mu biu v cc ch tiu ngoi bng cn i ca NHNN 3.10.3 Phng php kim ton p dng theo cc phng php kim ton nh cc khon n phi thu, phi tr, cc khon tin v on nh nu trn. 4. Kim ton hot ng tn dng 4.1 Mc ch kim ton Mc tiu ca kim ton hot ng tn dng l xc nh nh hng ca hot ng tn dng n k 4.2 Ni dung kim ton - Xc nh mc ph hp vi cc vn bn php qui trong qui ch, qui trnh th tc tn dng h doanh; - Kim tra vic chp hnh cc qui nh trong cc vn bn php qui v tng loi nghip v tn - Xc nh mc chnh xc v doanh s cho vay, thu n v s d tng nghip v tn dng; - Phn tch, nh gi s m bo v cht lng tn dng, d kin mc ri ro v trch lp 4.3. Phng php kim ton 4.3.1 nh gi tin cy ca thng tin kim sot ni b Nu bc ny cha c tin hnh cng vi vic nh gi chung v KSNB, th KTV cn c mi t t chc, chnh sch nhn s, cng tc k hoch,...), h thng k ton, h thng v qui trnh SNB mc no. a) Thu thp thng tin, ti liu - Cc bin bn, bo co thanh tra ca cc c quan v ni b n v; - Cc bo co tng kt (qu, 6 thng, 9 thng v nm v cng tc tn dng); - Cc h s cho vay, h s bi thng, s theo di ca cn b tn dng, bi thng v cc s - Chc nng, nhim v ca KSNB v qui trnh KSNB i vi hot ng tn dng; - Qui nh v chc nng, nhim v ca cc phng tn dng; - Chin lc kinh doanh ca n v. b) Phng php nh gi Ch yu p dng cc phng php kim ton tun th: k thut iu tra h thng, cc th nghi kin ca c quan qun l trc tip, b my thanh tra ca Chnh ph, NHNN. quyt nh p dng phng php kim ton no v xc nh mc tin cy vo kt qu KSNB , - Trc ht, phi nh gi mi trng kim sot chung, bao gm ton b cc yu t c tnh ch s hu hiu) ca cc qui ch, qui trnh kim sot ca n v. Cn xem xt nhng yu t ch y + c th v qun l: tm hiu quan im ca nhng ngi qun l n v v hot ng kinh doa quyn lc tp trung vo mt ngi hay nhiu ngi... + C cu t chc: hp l hay khng hp l, c m bo nguyn tc v hiu qu cho cng tc qu + B phn KTNB: v t chc trc thuc cp no? C b gii hn phm vi hoc khng ch hot n C nng lc kim sot khng? Thng tin kim sot c phong ph khng? ... + Ngoi ra c th tm hiu tc ng ca cc yu t khc nh cng tc k hoch, chnh sch nh un l Nh nc, trch nhim php l...) Vn cn lu l ngi ng u c nhn thc t l ca mnh hay khng? - Nu mi trng kim sot nu trn cn yu, th chuyn sang phng php th nghim. Trng h lm vic vt v hn, bi v cng vic kim ton khng da vo kt qu KTNB c. - Nu mi trng kim sot c nh gi mnh, th nh gi ri ro kim sot. KTV tin hnh k qui trnh KSNB khng? Nhng yu t cn xem xt nh gi mc ri ro l: bn cht kinh do im ton, bn cht cc h thng k ton v thng tin; xem xt cc loi nghip v phc tp v phn b lao ng theo phn nh cng vic,... Nu ri ro kim sot cao th phi chuyn sang phng php th nghim s liu. Nu ri ro kim sot thp th nh gi mc tho mn v kim sot theo 3 cp: cao, phi chng, ui ch, qui trnh kim sot v vic thc hin n c hiu qu khng, c tin cy c khng (th cc c s dn liu trong BCTC, bo co kinh doanh tn dng ca n v v c s so snh vi c

Nu mc tho mn cp cao, phi chng th p dng phng php cp nht cho h thng: kim o kim sot v thit k cc th nghim chi tit v kim sot . Cc th nghim chi tit i vi kim sot: c tin hnh thu thp bng chng v s hu . Cc th nghim ch yu c thc hin trn c s kim tra mu cc qui ch KSNB, ngoi ra, c g vn, i chiu,... Cn c kt qu nh gi, KTV xc nh phm vi, loi hnh v thi gian thc hin phng php k 4.3.2 R sot qui ch, qui trnh th tc ca tng nghip v tn dng do n v c kim ton Qui ch, qui trnh nghip v ca tng n v c nh hng ln n kt qu kinh doanh. Cng vi v mc ph hp ca qui ch, qui trnh nghip v ni b m n v ban hnh so vi qui ti hot ng tn dng do Chnh ph v NHNN ban hnh. a) Thu thp thng tin, ti liu - Cc vn bn php qui: Lut Cc t chc tn dng, cc qui ch, th l nghip v do Thng c lin quan ca Nh nc v cc c quan chc nng,...(Qui ch v cho vay, bo lnh, cho thu t vay, tr n nc ngoi, qun l ngoi hi,...) - Qui ch, qui trnh cc nghip v thuc lnh vc tn dng v cc vn bn hng dn khc ca - Sao k d n cho vay n thi im 31/12 nm kim ton v n thi im kim ton (i vi - H s cho vay: Trc khi yu cu cung cp h s cho vay KTV cn thc hin cc th tc chn , vic chn mu phi cn c vo qui m v tnh cht cc khon n chn mu cc khch hng v n vay chn kim tra/ tng gi tr d n cho vay thuc mi nhm n) thch hp. b) Phng php kim tra, i chiu (C ph lc chi tit v phng php v ni dung kim ton hot ng tn dng km theo) i chiu cc hng dn c th trong qui ch, qui trnh nghip v ca n v vi qui nh tro Ni dung i chiu ch yu v chnh sch cho vay chung ca n v c kim ton; i tng, in php bo m tin vay, bo m ngha v thanh ton, x l n xu; qun l ri ro;... Nu pht hin nhng trng hp vt ra ngoi qui nh, cn tm hiu nguyn nhn c th. c) Nhn xt, nh gi Sau khi kim tra xong, KTV a ra nhn xt, nh gi ch yu trn 2 kha cnh: - V tnh y : Qui ch, qui trnh ca n v y cha (nhiu n v khng c vn b . Nu khng y s dn ti tnh trng tin hnh cng vic cc chi nhnh khng ging nhau - V tnh hp php: Nu c trng hp khc cc qui nh so vi cc vn bn php qui, th phi tn dng (nu ni lng qu s dn n ri ro, nu tht cht hn s lm gim khi lng tn d inh t) . 4.3.3 Tng hp tnh hnh chung v kim tra vic chp hnh qui nh c th v nghip v tn d Trong bc ny, KTV cn c s khi qut v s liu, tnh hnh chung c quan im tng hp. hp hnh qui nh c th v hot ng tn dng ca n v. Ni dung ch yu cn tp trung vo thu, li sut, mc ph p dng; vic x l n (chuyn n qu hn, gia hn n, nh li k h mi ti sn thu hi n,...). Nu c cc trng hp x l khng ng qui nh, phi xc nh dng bc sau. a) Thu thp ti liu, thng tin - S dng ti liu, thng tin ca bc 2 . - H s thc t ca tng nghip v tn dng (i vi nghip v cho vay l h s cho vay, vi tng mn) . - Bo co s liu tng hp thi k kim ton v tng nghip v tn dng - Bo co cht lng tn dng ca n v. b) Phng php kim ton - Ch yu s dng phng php kim ton tun th i chiu; phng vn; phn tch s liu tng - Chn mu kim tra: Tu theo thi gian, yu cu ca t kim ton chn mu nhiu hay nghip v tn dng. c) Nhn xt, nh gi Sau khi kim tra, KTV a ra nhn xt, nh gi trn cc mt sau: - Nhn xt khi qut v qui m khi lng, cht lng tn dng ni chung, trong cn nu t chit khu,...); Vic chp hnh qui nh cc vn bn php qui v hot ng tn dng . - Nhn xt vic chp hnh vi tng loi hnh nghip v c th, cn lu : + i vi nghip v cho vay: Nhn xt v h s cho vay c m bo tnh php l khng? C y im sot sau, x l n v thanh l hp ng tn dng...) . Nhn xt vic p dng i tng cho vay (i tng c cho vay, khng c cho vay so vi qu Nhn xt bn vay c iu kin vay vn khng? Phn loi cc trng hp khng iu kin t hnh; mc ch s dng vn vay; tnh kh thi v hiu qu phng n kinh doanh, d n u t; Nhn xt vic p dng cc phng thc cho vay c ph hp khng? Khch hng no khng tn n o hn mc tn dng. Nu cho vay hp vn c theo ng qui nh khng? Vic mua, bn n c lnh

Nhn xt vic chp hnh cc qui nh khc: mc cho vay, li sut cho vay, thi hn cho vay, t ngoi hi khi cho vay ngoi t, min, gim li vay;... Nhn xt vic kim tra, kim sot trc, trong v sau khi cho vay, x l n c ng qui nh n c ng khng? Pht mi ti sn thu hi n c ng qui nh v th tc u gi, nh gi k n vay, kh nng thu hi n v trch qu d phng nn cn kim tra k v nhn xt c th v k i vi cc khon cho vay u i v cho vay u t xy dng theo k hoch Nh nc c theo cho vay trng hp khc khng? i vi cho vay theo u thc c ph hp vi qui nh ca php lut v tn dng n v v hp Sau , tng hp nhn xt chung vic chp hnh qui nh v nghip v cho vay v mc nh h + i vi nghip v bo lnh Kim tra tng s d bo lnh ca n v c kim ton c vt mc qui nh theo t l so vi Bo lnh vay vn nc ngoi Kim tra, nhn xt i tng c bo lnh (bn c bo lnh) c iu kin khng? (T cc ng vay vn; phng n, d n u t; ti sn bo m,...) Kim tra nhn xt cc hnh thc bo lnh c ph hp vi thng l quc t v qui nh ca Chn /C mua hng tr chm). Kim tra thi hn bo lnh c ph hp vi thi gian vay vn, kh nng tr n ca bn c bo Bo lnh trong nc Kim tra, nhn xt bn c bo lnh c iu kin khng? (t cch; kinh doanh c li; c t ton; c ti sn bo m;...) Kim tra, nhn xt h s, th tc bo lnh c y khng? n v phi cam kt g vi bn n h thc hin hp ng, bo lnh thanh ton, bo lnh bo m hon tr vn vay,...) + i vi nghip v cho thu ti chnh Nhn xt bn thu c iu kin khng (l n v c thnh lp theo php lut Vit Nam, s kh thi,..) Kim tra, nhn xt h s xin thu c y khng? Thi hn thu c ph hp vi kh nng, th Kim tra vic tun th qui nh v s dng ngun vn ca Cng ty cho thu ti chnh ... + i vi dch v cm Kim tra giy chng nhn iu kin kinh doanh dch v cm , do chi nhnh NHNN cp cho v hot ng ca n v khng c dch v ny. Kim tra, nhn xt v th tc cm , vic lu gi v x l vt cm. + i vi nghip v chit khu Kim tra, nhn xt vic chp hnh cc qui nh v chit khu, trong lu cc thng phiu hng, cc giy t c gi c tiu chun c chit khu khng? Kim tra, nhn xt h s, th tc chit khu c y , cht ch hay khng? Vic tm ng c Cui cng, t nhn xt khi qut v qui m, nhn xt v vic chp hnh qui nh ti cc vn b g nghip v c th, KTV tng hp nh gi mc ng, sai v nh hng ca n ti cht lng 4.3.4 nh gi cht lng tn dng Mc tiu ca bc ny l: t vic nh gi cht lng tn dng, phn loi n, phn loi s ii php ngn chn, hn ch v x l cc ri ro, nhm bo m an ton tn dng v l c s trnh kim ton hot ng tn dng v phi tin hnh nhiu cng vic i hi c thi gian, tr a) Thu thp ti liu, thng tin - Bo co s kt, tng kt cng tc tn dng ca n v c kim ton. - S theo di, bo co chuyn , bo co thng k ca phng chuyn mn v nghip v tn dng - Bo co thng k tn dng ca chi nhnh n v. - Cc bin bn thanh tra, kim tra v tn dng trong thi k kim ton. - Cn i ti khon ca n v v cc chi nhnh. - Bo co phn loi n theo qui nh ca NHNN, ca n v... - Qui nh v phn loi n v trch lp d phng ri ro tn dng ca Thng c NHNN Vit Nam. - Kt qu kim ton ca cc bc 1, 2, 3 trong kim ton hot ng tn dng trn y v kt q - Yu cu n v v cc chi nhnh lp bo co theo mu: Bo co tnh hnh v phn loi n, ph ton bo co y , trung thc. b) Phng php kim ton - i chiu s liu theo di n v Trung ng, vi s liu bo co ca chi nhnh, i chi h nhng trng hp khng khp ng . - Tho lun trc tip vi nhng phng chuyn mn thuc v nghip v tn dng Ngn hng Trun dng chi nhnh hoc vi khch hng v cu hi trong phiu iu tra. - R sot tt c cc khon tn dng trng yu. - i vi n xu cn phn tch trn nhiu gic : theo thi gian qu hn, theo kh nng thu ho vay...

c) Ni dung kim ton v nhn xt, nh gi * Nghip v cho vay - Kim ton doanh s cho vay, thu n cn loi tr cc bt ton iu chnh trong hch ton (V n nhm ny khi doanh s thu n nhm khc tng ng); Kim tra d n cc ti khon cho va - Kim tra, nhn xt n thng thng: Lu pht hin du hiu hoc khng nh nhng khon kh hin tai, ho hon, sn phm hng ho b km mt phm cht, khng bn c,...) - Kim tra, nhn xt n c ko di hn tr (gm gia hn n, nh li k hn n, gin n, kh Nu bc 3 pht hin vic ko di hn tr khng ng qui nh, th bc ny KTV phi ph thu hi. (N qu hn nhng c kh nng thu hi, n qu hn kh c kh nng thu hi, hoc kh - Kim tra, nhn xt n xu theo tnh cht cc khon n ( v thi gian qu hn v theo kh n phi c phn tch r lm c s nh gi kh nng thu hi (phn tch kh nng ti chnh bn hng, dch v ca bn vay; s tin c th thu c t pht mi ti sn m bo; s tin k - Kim tra, nhn xt li cho vay cha thu (theo quy nh hin nay l li ca nhng khon n t ny phn no nh hng n kt qu ti chnh nn cn c kim tra k, nh gi ng. Trc khon ngoi bng, tnh s li cha thu ca n tr theo phng thc tr li cng n gc,... S heo mu do n v lp cho kim ton phn tch li treo theo cc nguyn nhn khch quan, ch S gian ln y thng biu hin v pha n v l du doanh thu, tho thun vi khch hng cho vay v khng thu li cc cng trnh d n trong thi k ang thi cng... * Nghip v bo lnh - Kim ton doanh s bo lnh, s tin thanh ton trong k kim ton, s d cui k. Cn c ti khon ngoi bng; s tin phi tr thay ti khon ni bng (s tin thanh ton bng r i doanh s xut tng ng vi s tin tr thay, cng vi s tin khch hng tr n v - Kim tra, nhn xt cht lng s d bo lnh cui k kim ton (cn c vo cc bo co, s hng ho, dch v tng ng vi s d bo lnh (trng hp bo lnh mua hng tr chm ngn h u t; ngun tin thanh ton cho bn nhn bo lnh t khu hao, li nhun, ngun khc (t tr chm thit b, cng ngh); Xem xt vic thc hin cc ngha v ca bn c bo lnh (tr - i vi cc trng hp tr thay phi phn tch k nguyn nhn, ngun thu v gi tr ti sn v ngun khc. * Nghip v cho thu ti chnh - Kim tra, nhn xt tnh hnh, hiu qu s dng ti sn thu - Xem xt ngun tr tin thu ca bn thu t vic s dng ti sn thu v ngun khc - i vi trng hp chm tr tin thu, phi phn tch r nguyn nhn, d kin kh nng thu khc thu. * Dch v cm - i chiu s tin ng vi gi tr vt cm. - i vi s tin ng qu thi hn thanh ton phi phn tch nguyn nhn v sao cha bn c g * Nghip v chit khu - Trng hp n v c quyn truy i nu n hn thanh ton thng phiu, nhng bn c ngha ti chnh ca khch hng chit khu v kh nng tr tin ca bn c ngha v thanh ton . - Trng hp n v khng c quyn truy i: phn tch kh nng tr tin ca bn c ngha v loi thng phiu, giy t c gi . 4.3.5 Phn loi tn dng Tin hnh phn loi d n theo cc nhm n cn c theo Qui nh hin hnh ca NHNN 4.3.6 Kim ton vic trch lp v s dng qu d phng Mc ch: Xc nh n v lp d phng ri ro tn dng theo cc nhm n phn loi hay c d phng chung v d phng c th), vic phn loi nhm n theo nh tnh v nh lng nh t Trn c s kt qu phn loi nhm n, tin hnh kim ton vic trch lp v s dng d phng - Lp bng trch lp d phng theo kt qu phn loi trn. - So snh s tin thc trch ca n v c kim ton vi kt qu tnh ton trn. Nu c c cng ly theo nh gi v tnh ton ca KTV. - Kim tra, nhn xt vic s dng qu d phng. + Xem xt vic x l ri ro, tn thu cc khon c kh nng thu, yu cu ngi bo lnh thc h m,... Sau khi x l nh nu trn n v mi trch qu d phng b p. + Kim tra xem xt cc trng hp c b p t qu d phng c ng i tng, ng ch Hi ng x l ri ro c ng qui nh khng? Nu c sai phm th KTV loi tr s tin x l sai, yu cu n v c bin php gii quyt, h bng. + Kim tra s tin thu hi c hon nhp vo thu nhp bt thng trong k kim ton. 5. Kim ton doanh thu, chi ph v kt qu kinh doanh

5.1. Kim ton doanh thu 5.1.1 Mc ch kim ton Kim ton doanh thu a ra s xc nhn v doanh thu trong nm ti chnh, c c n v thc trn BCTC hay khng? Xc nh rng tt c cc ngun thu c p dng theo ng cc nguy C; Kim ton a ra s xc nhn cc khon thu nhp bt thng c c phn nh y , tru 5.1.2 Ni dung kim ton Xc nhn tnh kp thi, y , chnh xc ca cc khon thu Thu nhp li v cc khon thu nhp tng t bao gm: thu li cho vay; Thu t nghip v bo l thu ti chnh; Thu khc v hot ng tn dng (i vi cc ngn hng); Cc khon thu v ph bo him gc, ph nhn ti bo him; hoa hng nhng ti bo him; thu k thu ph dch v i l (gim nh tn tht, xt gii quyt bi thng, thu i ngi th ba nh nghip Bo him). Kim tra xc nh v hch ton doanh thu i vi cc doanh nghip bo hi - Cc khon phi iu chnh tng doanh thu bao gm: + Cc khon n ph bo him Cng ty phi chu trch nhim bo him nhng cha thu c n, + Ph bo him thu, pht sinh trch nhim bo him cha hch ton doanh thu; + Khch hng nhn n ph bo him v pht sinh trch nhim bo him cha hch ton doan - Cc khon phi iu chnh gim doanh thu bao gm: + Hch ton doanh thu nhng cha pht sinh trch nhim bo him; + Hch ton 2 ln mt khon ph bo him; + Thu ph bo him ca nhiu nm phi phn b doanh thu nhiu nm tng ng; + Gim ph bo him hoc hy hp ng nhng cha iu chnh gim doanh thu v cha gim cc in lng phi xc nh gim cc khon trn. Thu nhp t hot ng dch v gm: Thu v dch v thanh ton; Thu v dch v ngn qu . Thu nhp t hot ng kinh doanh ngoi hi: Thu t tham gia th trng tin t; Thu t kinh d t cc dch v khc t ngoi hi Thu nhp t mua bn chng khon kinh doanh Thu nhp t mua bn chng khon u t Thu nhp t hot ng gp vn, mua c phn Cc khon thu nhp khc: Thu nhp khc l nhng khon thu nhp m n v khng d tnh c, oc nhng khon thu khng mang tnh cht thng xuyn nh: - Thu nhp v nhng bn, thanh l TSC - Thu tin pht vi phm hp ng. - Thu t cc khon n kh i x l xo n. - Thu t cc khon n phi tr khng xc nh c ch. - Cc khon thu nhp kinh doanh ca nhng nm trc b b st nm nay pht hin ra. - Thu hon nhp d phng trch t chi ph theo qui nh. - Cc khon gim doanh thu ca n v theo qui nh ca mi loi hnh c kim ton. 5.1.3 Phng php kim ton Trn c s cc vn bn php l qui nh v doanh thu, thu nhp ca mi loi hnh doanh nghi thu, thi im pht hnh ho n, thi im hch ton ghi nhn doanh thu...), KTV xc nh v , xc nhn s liu: - KTV phn chia ti khon thu nhp theo tng nghip v kim tra chi tit tng nghip v cc nghip v, v m bo cc khon thu phi hp php (hp l, hp l v thc t); Kim tra v bng cch i chiu chng t gc vi s ph v ngc li. Kim tra tnh chnh xc ca s - KTV cn xem xt k cc ti khon thu trong s k ton v ghi nhn cc s khc bit ln gi tm hiu nguyn nhn cc chnh lch ln v cc bt ton iu chnh. Tng t nh vy, so hi lng kinh doanh hay cc l do khc. - Kim tra tnh cht ng n ca vic hch ton vo cc ti khon theo qui nh. Mt vn hon thu nhp m khng c ghi chp vo s k ton hoc phn nh sai ti khon thu nhp. Th : + Xem xt cc nghip v ghi gim chi ph trong k. + Xem xt cc nghip v thu tin bt thng, hoc c ni dung khng r rng. + Xem xt cc khon phi tr trong k: nhn vin n v c th ghi chp cc khon thu nhp cc ti khon trung gian, t s tm cch bin th, hoc phc v cho mt no khc. + Xem xt cc khon thu nm nay cn hch ton treo gc vo ti khon khc hoc phn nh vo - Kim ton v doanh thu thng s dng phng php chn mu. V vy, khi kim ton doanh t on doanh thu ln i din cho tng th, KTV cn xem xt bn cht ca s vic. Ngoi ra, KTV cn thu thp cc bin bn quyt ton thu ca c quan thu trong nin k t m kho, i chiu s liu vi BCTC ... 5.2 Kim ton chi ph

5.2.1 Mc ch kim ton Kim ton chi ph a ra s xc nhn v cc khon chi ph trong nm ti chnh ca n v c C hay khng? Xc nh rng tt c cc khon chi ph c p dng theo cc nguyn tc k to chi ph bt thng c c phn nh y , trung thc khng v c c phn loi chnh xc k 5.2.2 Ni dung kim ton Kim ton xc nh tnh ng n, trung thc, hp l, hp l cc chi ph ch yu ca n v v; chi ph t kinh doanh ngoi hi; chi ph t mua bn chng khon kinh doanh; chi ph t mu u t; chi ph hot ng khc; chi ph hot ng; chi ph d phng ri ro tn dng; chi ph 5.2.3 Phng php kim ton Cn kim tra chi tit, i chiu tng hp. Xem xt cc ti khon trong mi quan h qua li v tng ni dung: - Kim tra vic chp hnh qui ch ti chnh ca n v c Chnh ph ban hnh v cc hn - Kim tra vic chi tr li tin gi, tin vay, li ca vic pht hnh cc giy t c gi, g cc ngn hng). - Kim tra cc khon chi v bi thng bo him gc cn phi xem xt tnh y , hp php c v bo him, c bit lu cc ti liu sau: + nh chp khng ghi ngy thng, khng r cc s c b hng v, cc chng c xc nh xe c g + + + + + + + +

Thiu thng bo cho khch hng n nhn tin Thiu bin bn thu hi ph tng thay th Tnh ton bi thng khng loi tr cc yu t phi loi tr theo qui nh Chi bi thng thng mi vt mc qui nh ca cp trn Gi ph tng thay th khng hp l Tnh lgic ca cc ti liu trong h s bi thng Bin bn gim nh ca gim nh vin c lp trong mt s trng hp bt buc. R sot li cc khon chi v nghip v thanh ton v ngn qu. Kim tra vic chi ph cho nhn vin: Vic trch lp v s dng qu tin lng; Vic giao k hoch kinh doanh, quyt ton cc ch vi ch tin lng, tin thng nh th no? KTV cn tnh ton, xc nh li qu lng th + Cc chi ph khc cho nhn vin trch np bo him x hi, bo him y t, kinh ph cng on nh khng. Xc nh s phi np theo ch , i chiu vi s liu k ton trch np + Mc chi trang phc giao dch c theo ng tiu chun c qui nh khng. Lu cc tr - Cc khon chi v ti sn: + Mua sm cng c lao ng, chi thu ti sn..., phi c cc th tc ph duyt v m bo the + KTV cn kim tra tnh y , hp l, hp l ca h s, th tc (d ton, hp ng thi cng ..) v phn cp chi tiu, quyt ton theo iu l t chc v hot ng, qui ch ti chnh... Kim tra gi tr quyt ton: so snh khi lng xy dng, sa cha thc t vi d ton, thit DCB ti a phng; Cc loi chi khc phi c ho n, chng t vi gi c ph hp vi th tr + i chiu vi cc qui nh xc nh li xem, trong cc khon chi v ti sn c khon no hi ph khng. - Cc khon chi khc c hp l v tit kim khng? C ph hp vi cc ch qui nh khng? , c ph duyt ca lnh o theo phn cp v trn c s nh mc nh nc qui nh. Pht hi i; nhng khon chi khng c php hch ton vo chi ph theo quy nh hin hnh. - Cc khon d phng i vi cc ngn hng (d phng gim gi chng khon; d phng gim gi Xem xt vic phn loi, xc nh c ph hp so vi ch qui nh khng? T l trch lp c khon d phng nh th no? Vic hon nhp khi kt thc nm ti chnh c thc hin theo cc q - Cc khon d phng i vi cc doanh nghip bo him (d phng ph cha c hng, d phn . Xem xt nguyn tc, c s trch lp cc khon d phng c ng ch qui nh khng v c vic tnh ton trch lp d phng l ph hp hay khng?. - Khi kim ton cc khon chi ph bt thng, KTV phi kim tra cc h s lin quan n cc l v phi c gim c v k ton trng ca n v ph duyt, cc chng t, vn bn c li 5.3 Kim ton kt qu kinh doanh Kt qu hot ng kinh doanh ca n v bao gm kt qu ca hot ng kinh doanh chnh (ho hot ng khc. 5.3.1 Mc ch kim ton Kim ton kt qu hot ng kinh doanh ca n v a ra nhng nh gi nhn xt v kt qu khng? C c phn loi v phn nh chnh xc khng? Trn c s c th xc nh li cc 5.3.2 Ni dung kim ton Vic kim ton kt qu hot ng kinh doanh trn c s c kt qu kim ton ca cc bc k thc hin cc php tnh ton v so snh vi BCTC ca n v.

5.3.3 Phng php kim ton Phn tch kt qu kinh doanh, nh gi tnh hiu qu v hot ng kinh doanh ca n v.

6. Kim ton tnh hnh thc hin ngha v vi ngn sch nh nc 6.1 Mc ch kim ton Xc nh li s thu v cc khon thanh ton vi NSNN ca n v, c trnh by trn BCTC 6.2 Ni dung kim ton + Kim tra cc th tc v k khai v np cc loi thu theo ng cc qui nh ca php lut h, n v ph thuc. + Kim tra tnh hp php vic s dng cc ho n, chng t thu gi tr gia tng theo cc + Phn loi cc i tng p dng cc phng php tnh thu gi tr gia tng cho ph hp h mua, bn ngoi t, vng bc, qu; phng php khu tr: cc hot ng dch v n v cn + Xc nh thu thu nhp doanh nghip ca n v. 6.3 Phng php kim ton Dng phng php kim tra tnh tun th cc lut thu v cc qui nh khc v cc khon ph - i vi cc loi thu tiu th c bit, thu xut nhp khu, thu thu nhp doanh nghip, nh thu... p dng cc phng php kim ton nh i vi cc Doanh nghip Nh nc. - Cc khon ph, l ph phi np NSNN: Trn c s ch thu ph, l ph gn vi hot ng ki SNN. KTV xc nh cc khon ph, l ph n v phi np NSNN. - Cc khon phi thanh ton vi NSNN: cn c vo cc qui nh, quyt nh ca c quan c thm ti liu v bo co quyt ton... tnh ton, xc nh cc khon n v phi np NSNN, hay - Thu gi tr gia tng, cn c vo Lut thu GTGT, Ngh nh ca Chnh ph hng dn thc hi h hng dn v thu GTGT kim ton, theo quy nh hin hnh th cc i tng khng chu t cho thu ti chnh, qu u t v hot ng chuyn nhng vn theo quy nh ca php lut. Cc i tng chu thu thu gi tr gia tng gm: + Dch v tn dng n v: M ti khon; Chit khu thng phiu v cc giy t c gi tr ton; Nghip v u thc v i l lin quan n hot ng n v; Dch v bo qun, cho thu + Kinh doanh mua, bn ngoi t; Kinh doanh mua, bn vng bc, qu. Khi kim ton tnh hnh thu np NSNN, cn chia ra hai thi im nm trc v nm kim ton: Xc nh s thu v cc khon cn phi thanh ton vi NSNN nm trc bng cch i chiu s nm trc ca c quan thu v tng loi thu v cc khon phi np khc; Kim tra h s, bin on khc vi NSNN. Xc nh s thu v cc khon cn phi np khc pht sinh trong k, xc nh s thu v c ha, thiu n cui nm. + Ring i vi thu gi tr gia tng (GTGT) cn xc nh: w Theo phng php khu tr: S thu GTGT Thu GTGT Thu GTGT u vo phi np = u ra c khu tr Thu GTGT u ra = Gi tnh thu x thu sut Thu GTGT u vo c khu tr l s thu GTGT u vo c xc nh trn cc ho n GTGT nh dch v chu thu ( c tng hp, k khai, khu tr ngay tng thng); n v phi hch to dch v mua vo dng cho hot ng kinh doanh dch v khng chu thu GTGT. Trng hp n v b theo t l trn tng doanh thu. Kim ton thu GTGT u ra bng cch: Phn loi ho n, chng t hng ho, dch v tiu t u GTGT v tng s tin ngi mua phi thanh ton. Trng hp trn ho n ch ghi gi thanh h v bn ra phi tnh trn gi thanh ton. w Theo phng php trc tip: Thu GTGT phi np = Gi tr gia tng x thu sut. Gi tr gia tng = Doanh s bn ra (ngoi t, vng bc...) - Doanh s mua vo tng ng ca bn ra. Doanh s mua vo tng ng ca s (ngoi t, vng bc...) bn ra c xc nh = S lng bn thng) Trng hp chnh lch gia doanh s bn ra vi doanh s mua vo tng ng l s m, th c h c p dng i vi cc thng trong cng mt nm. Xc nh s thu, ph, l ph v cc khon phi thanh ton vi NSNN np trong k: Vic kim ton s np trong k, c xc nh qua cc chng t np tin vo NSNN, cc bin bn thanh ton, i tr. S cn phi np n cui k: Cn c vo kt qu tnh ton xc nhn ca ni dung kim t ha hoc thiu, trn c s a ra nhng nhn xt v vic chp hnh ngha v vi NSNN, vic hng?

III. LP V GI BO CO KIM TON Trnh t, th tc thc hin bc lp v gi bo co kim ton Cc t chc ti chnh ngn h on Nh nc ban hnh km theo Quyt nh s 04/2007/Q-KTNN ngy 02/8/2007 ca Tng KTNN. B chnh - ngn hng c lp theo mu quy nh ca Tng kim ton Nh nc, gm nhng ni dung 1. Phn m u ca Bo co kim ton - Tiu ca Bo co kim ton - Cn c kim ton Trnh by cc cn c tin hnh kim ton Cc t chc ti chnh ngn hng theo quy nh hin - Ni dung kim ton Ghi theo quyt nh kim ton. - Phm vi v gii hn kim ton + Phm vi kim ton: Bo co kim ton ghi r cc BCTC c kim ton, ngy lp BCTC; nin TC; cc lnh vc hot ng c kim ton; cc n v c kim ton. + Gii hn kim ton: Ghi r nhng ni dung, lnh vc hot ng khng kim ton v l do khn - Cc cng vic on kim ton thc hin + Bo co kim ton phi ghi r cng vic kim ton c lp k hoch v thc hin theo k ton ca KTNN. + Bo co kim ton phi nu r cc cng vic c thc hin, gm: Cc phng php kim ton (chn mu, th nghim c bn,...); nh gi vic tun th chun mc guyn tc v phng php k ton c p dng lp BCTC; nh gi cc c tnh v xt on rnh by ton b tnh hnh ti chnh trn cc BCTC. Bo co kim ton phi khng nh l cc cng vic kim ton ca on kim ton cung cp ton. 2. Kt qu kim ton - Kt qu kim ton v cc ch tiu trn bo co ti chnh c kim ton, nu r s liu xc s chnh lch gia s liu xc nhn ca on kim ton v s liu bo co ca n v c ki - Trnh by cc pht hin kim ton mang tnh trng yu v tnh tun th chun mc k ton, q ra kin ca KTV v on kim ton v tnh trung thc v hp l ca BCTC. - Nhn xt v nh gi v hiu qu s dng ti sn, ngun vn v hiu qu hot ng ca n v 3. Kt lun v kin ngh kim ton Kt lun theo tng ni dung kim ton v kt qu kim ton. Cn c vo kt qu kim ton v nhng nhn xt, nh gi phn trn a ra cc kin ngh * Vi n v c kim ton - Kin ngh x l ti chnh theo kt qu kim ton. - Kin ngh v chn chnh cng tc qun l ti chnh, k ton, tn dng n v. - Kin ngh nhm hon thin h thng kim sot ni b ca doanh nghip. - Kin ngh nhm tng cng hiu qu trong vic qun l v s dng ngun vn, ti sn ca doa - Kin ngh v x l trch nhim tp th, c nhn. * Vi c quan qun l cp trn * Vi cc c quan qun l nh nc (cc b, ngnh) * Vi Quc hi, Chnh ph (nu c) IV. KIM TRA VIC THC HIN KT LUN, KIN NGH KIM TON Thc hin theo quy nh ti khon 2 iu 57 Lut Kim ton nh nc v Chng V Quy trnh ki a thc hin kt lun, kin ngh kim ton c thc hin theo hai hnh thc sau: - Yu cu n v c kin ngh bo co bng vn bn kt qu thc hin kt lun, kin ngh ki - T chc kim tra thc hin kt lun, kin ngh kim ton ti n v c kim ton v c qu C th gm cc cng vic sau: 1. Theo di, n c vic thc hin kt lun, kin ngh kim ton n v c giao ch tr kim tra vic thc hin kt lun, kin ngh kim ton c trch nhim 1.1. M s theo di tnh hnh gi bo co kt qu thc hin kt lun, kin ngh kim ton ca uy nh ca Kim ton Nh nc; 1.2. n c cc n v thc hin kt lun, kin ngh kim ton v yu cu n v bo co bn gian quy nh trong bin bn kim ton, bo co kim ton. 2. Lp k hoch kim tra v thng bo cho n v c kim ton 2.1. Cn c tm quan trng ca cc kt lun, kin ngh kim ton, tin cy ca bo co thc im ton n v c giao ch tr kim tra vic thc hin kt lun, kin nghi kim ton c tr Kim ton Nh nc (qua V Tng hp) xem xt, ph duyt trc ngy 01 thng 4 hng nm. 2.2. n v ch tr kim tra c trch nhim gi thng bo kim tra cho n v c kim tra b in khai cng tc kim tra. 3. Tin hnh kim tra thc hin kt lun, kin ngh kim ton

Cn c vo k hoch kim tra, thng bo kim tra, t kim tra tin hnh kim tra thc hin k n v. 3.1. Ni dung kim tra thc hin bo co kt lun, kin ngh kim ton. - Kim tra thi hn np bo co kt qu thc hin kt lun, kin ngh kim ton so vi quy on. - Kim tra ni dung bo co ca n v (nu c) v kt qu thc hin cc kt lun, kin ngh - Kim tra vic iu chnh s k ton, bo co ti chnh, bo co quyt ton; vic x l s l hnh, khc phc sai st, yu km trong cng tc qun l ti chnh k ton ti n v nu t - Kim tra vic thc hin kt lun, kin ngh kim ton v thi gian, ni dung, kt qu nhng - Thu thp cc bng chng v vic thc hin cc kt lun, kin ngh kim ton ca cc n v im tra thc hin kt lun, kin ngh kim ton nh giy np tin vo Kho bc Nh nc, phiu phc cc kin ngh v chn chnh cng tc qun l ti chnh, k ton 3.2 Lp bin bn xc nhn s liu v bin bn kim tra kt qu thc hin kin ngh kim ton - i vi cc n v thuc v trc thuc ca n v c kim tra, t kim tra lp bin bn x on theo mu quy nh. - i vi n v c kim tra, t kim tra cn c vo cc bin bn xc nhn s liu ti cc tra lp bin bn kim tra kt qu thc hin kt lun, kin ngh kim ton theo mu quy 3.3 H s kim tra thc hin kt lun, kin ngh kim ton Kim tra vic thc hin kt lun, kin ngh kim ton phi c lp thnh h s. H s kim t mi n v c kim tra bao gm: - K hoch kim tra, thng bo kim tra, bo co thc hin kt lun, kin ngh kim ton ca Cc ti liu v kim tra thc hin kt lun, kin ngh kim ton theo mu quy nh; - Cc bng chng v ti liu thu thp c trong qu trnh kim tra thc hin kin ngh kim tc qun l thc hin kt lun, kin ngh kim ton. H s kim tra thc hin kt lun, kin ngh kim ton c lu tr cng vi h s kim ton 4. Bo co tng hp kt qu thc hin kin ngh kim ton. n v ch tr kim tra cn c vo cc bin bn kim tra kt qu thc hin kt lun, kin ngh hin kt lun, kin ngh kim ton theo mu quy nh, bo co Tng Kim ton Nh nc trc Bo co tng hp kt qu thc hin kt lun, kin ngh kim ton gm cc ni dung c bn sau: - Tng hp kt qu v s liu, tnh hnh thc hin kt lun, kin ngh kim ton t cc Bin in ngh kim ton do cc n v c kim ton bo co; - nh gi vic thc hin kt lun, kin ngh kim ton ca n v c kin ngh; - Nhng tn ti m n v cha thc hin c, phn tch nhng nguyn nhn v kin ngh vi l - Kin ngh x l nhng n v khng thc hin hoc thc hin khng y kt lun, kin ngh - Trng hp cc n v c kin ngh gi bo co kt qu thc hin kt lun, kin ngh kim gc vi kt lun kim ton, th phi kim tra, xc nh r nguyn nhn v bo co vi lnh