Nam Viet JSC

Ti liu tham kho

CNG TY C PHN T VN V O TO NAM VIT

H THNG KIM SOT NI B

(Ti liu tham kho)

H NI, 2011 L Minh Cng Handphone: 0912323950

Nam Viet JSC

Ti liu tham kho

Li u tin, Nam Vit xin gi ti qu khch hng li cho trn trng nht v knh chc qu khch hng an khang thnh vng. Cng vi s pht trin ca cc doanh nghip Vit Nam, chng ti nhn thy c rt nhiu nh qun l v ang quan tm n vic s dng cc ngun lc mt cch hiu qu v nhiu vn c th lin quan n lnh vc qun tr ca doanh nghip. Hin nay, trn th gii ang c rt nhiu m hnh qun l khc nhau, mt s m hnh qun l c tiu chun ha c th trin khai p dng cho cc cng ty khc nhau, mt s khc l nhng m hnh qun l thnh cng ca cc tp on, cng ty ln trn th gii. Cc m hnh ny c a ra nhm cc mc tiu khc nhau nhng c th c trin khai mt cch c h thng t ban lnh o ti cc cn b nhn vin cc cp hay tng b phn/tng mng chc nng qun tr trong doanh nghip. Ty iu kin c th, mi doanh nghip c th la chn v trin khai p dng cc m hnh qun l ny mt cch c hiu qu. Vi mong mun p ng nhu cu , Cng ty CP T vn v o to Nam Vit vi i ng chuyn gia trong nc v nc ngoi giu kinh nghim v qun l v c o to bi bn trong lnh vc qun tr doanh nghip nghin cu v cung cp mt s dch v sau y:

o T vn v o to v cc h thng qun l theo cc tiu chun quc t (ISO

9001, ISO 14001, ISO 13485, ISO 15189, ISO 22000/HACCP, ISO/TS 16949, ISO/IEC 17025); o o o o o o T vn v o to cc chc nng qun tr doanh nghip (Chin lc, Marketing/Bn hng, Nhn s, Ti chnh, Sn xut); T vn v o to cc cng c ci tin nng sut cht lng (Kaizen/5S, TQM, TPM, SPC, QC tools, GMP, Lean); T chc cc kha o to k nng qun l cho doanh nghip. i vi Nam Vit: Phng php t vn mang tnh thc tin cao ph hp vi iu kin ca khch hng; Lun thu hiu v khng ngng nng cao kh nng p ng cc yu cu ca khch hng. Chi ph hp l v lun ph hp vi nhu cu ca khch hng.

Vi s quy t cc chuyn gia t vn, ging vin c nhiu kinh nghim v k nng lm vic vi nhiu doanh nghip trong nc v quc t, Nam Vit m bo s em li cho khch hng cc dch v cht lng v hiu qu cao nht, c cc t chc chng nhn trong v ngoi nc cp chng ch ph hp vi cc tiu chun m t chc p dng. Trong ti liu ny, chng ti mong mun gii thiu v h thng kim sot ni b v cc kha cnh cn phi c bit quan tm trong hot ng kim sot ni b mt doanh nghip. Rt mong nhn c s gp v hp tc ca cc ng nghip v anh ch em trong ngh. Mi thng tin xin gi v: Cng ty CP T vn v o to Nam Vit P.2304B Ta nh Long Giang 173 Xun Thy Cu Giy H Ni. Email: lmcuong@namvietjsc.com

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Nam Viet JSC

Ti liu tham kho

NI DUNG CA TI LIU BAO GM: 1. Gii thiu v hot ng kim sot ni b: Li ch ca h thng kim sot ni b, nhng yu t nh hng n vic thc hin cc bin php kim sot ni b, vai tr ca kim ton ni b. 2. Kim sot bn hng v giao hng: Kim sot thi gian giao hng, Kim sot v iu khon v iu kin trong n hng, kim sot mc tn dng cho khch hng, Kim sot s lng v chng loi bn giao cho khch hng, Kim sot vic xut ha n, Kim sot lng tin mt bn hng. 3. Kim sot mua hng: Kim sot thm quyn ngh mua hng, Kim sot ni dung mua hng, Kim sot khon hoa hng, Kim sot chng loi hng ha mua, Kim sot ha n ca nh cung cp, Kim sot hot ng thanh ton cho nh cung cp. 4. Kim sot hng tn kho v ti sn c nh: Kim sot lng hng tn kho, Kim sot thng tin ti sn c nh. 5. Kim sot tin mt v ti khon ngn hng: Kim sot lu lng tin mt, Kim sot cc giao dch ngn hng, Kim sot ngi thc hin giao dch trn ti khon ngn hng. 6. Kim sot h thng thng tin: Kim sot vic tip cn ti liu ca cng ty, Kim sot c s d liu v ti liu ca cng ty, Kim sot h thng my tnh ca cng ty. 7. H thng kim sot ni b ca cng ty: Cc thnh phn ca h thng kim sot ni b, Cc bc xy dng h thng kim sot ni b, lm th no mt h thng kim sot ni b vn hnh hiu qu.

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1. Gii thiu v Kim sot Ni b 1.1 Li ch ca h thng kim sot ni b vng mnh Kim sot ni b l nhng phng php v chnh sch c thit k ngn chn gian ln, gim thiu sai st, khuyn khch hiu qu hot ng, v nhm t c s tun th cc chnh sch v quy trnh c thit lp. Mt h thng kim sot ni b vng mnh s gip em li cc li ch sau cho cng ty:

m bo tnh chnh xc ca cc s liu k ton v bo co ti chnh ca cng ty; Gim bt ri ro gian ln hoc trm cp i vi cng ty do bn th ba hoc nhn vin ca cng ty gy ra; Gim bt ri ro sai st khng c ca nhn vin m c th gy tn hi cho cng ty; Gim bt ri ro khng tun th chnh sch v quy trnh kinh doanh ca cng ty; v Ngn chn vic tip xc nhng ri ro khng cn thit do qun l ri ro cha y .

Thng thng, khi cng ty pht trin ln th li ch ca mt h thng kim sot ni b cng tr nn to ln hn v ngi ch cng ty s gp nhiu kh khn hn trong vic gim st v kim sot cc ri ro ny nu ch da vo kinh nghim gim st trc tip ca bn thn. i vi nhng cng ty m c s tch bit ln gia ngi qun l v c ng, mt h thng kim sot ni b vng mnh s gp phn to nn s tin tng cao ca c ng. Xt v im ny, mt h thng kim sot ni b vng mnh l mt nhn t ca mt h thng qun tr doanh nghip vng mnh, v iu ny rt quan trng i vi cng ty c nh u t bn ngoi. Cc nh u t s thng tr gi cao hn cho nhng cng ty c ri ro thp hn. 1.2 Nhng yu t quan trng thc hin thnh cng cc bin php kim sot ni b Vic thc hin thnh cng cc bin php kim sot ni b i hi mt s nguyn tc chung:

Mt mi trng vn ho nhn mnh n s chnh trc, gi tr o c v phn cng trch nhim r rng; Quy trnh hot ng v quy trnh kim sot ni b c xc nh r rng bng vn bn v c truyn t rng ri trong ni b cng ty; Cc hot ng ri ro c phn tch r rng gia nhng nhn vin khc nhau; Tt c cc giao dch phi c thc hin vi s u quyn thch hp; Mi nhn vin u phi tun th h thng kim sot ni b; Trch nhim kim tra v gim st c phn tch r rng; nh k tin hnh cc bin php kim tra c lp; Mi giao dch quan trng phi c ghi li di dng vn bn; nh k phi kim tra v nng cao hiu qu ca cc bin php kim sot ni b.

1.3 Vai tr ca kim ton ni b L Minh Cng Handphone: 0912323950

Nam Viet JSC

Ti liu tham kho

Mt s cng ty chn c mt kim ton ni b chu trch nhim m bo h thng kim sot ni b c tun th. Kim ton ni b khng c l thnh vin cua phng k ton v cc bin php kim sot ni b cng p dng cho c phng k ton. C th, kim ton ni b thng c trch nhim kim tra:

Vic tun th cc quy trnh v chnh sch, vn l mt phn ca h thng kim sot ni b ca cng ty; Vic tun th cc chnh sch v quy trnh k ton cng nh vic nh gi tnh chnh xc ca cc bo co ti chnh v bo co qun tr; v Xc nh cc ri ro, cc vn v ngun gc ca vic km hiu qu v xy dng k hoch gim thiu nhng iu ny. Kim ton ni b bo co trc tip ln Tng Gim c hoc Hi ng Qun tr. Do , vi mt kim ton ni b lm vic hiu qu, h thng kim sot ni b ca cng ty s lin tc c kim tra v hon thin.

Theo Lut Doanh nghip Vit Nam, cng ty trch nhim hu hn v cng ty c phn c trn 11 c ng phi c Ban Kim sot. Mc d vai tr v quyn hn ca Ban Kim sot theo Lut Doanh nghip khng r rng mt mc no , nhng c kh nng Ban Kim sot ng vai tr ca kim ton ni b nh miu t trn. 2. Kim sot Bn hng v Giao hng 2.1 Cam kt hp l v lch giao hng 2.1.1 Ri ro i ng nhn vin bn hng c th lm cho cng ty cam kt mt lch giao hng m nh my khng th p ng. 2.1.2 Gii php Cng ty nn p dng mt cch thc l nhn vin bn hng cn nhn c t trc s ph duyt ca phng k hoch sn xut trc khi cam kt v ngy giao hng hoc mt cch thc khc l phng k hoch sn xut nh k trnh ln phng kinh doanh bn bo co v cng sut sn xut cn li. 2.2 Nhn n t hng ng vi iu khon v iu kin 2.2.1 Ri ro n t hng c th c chp nhn m c nhng iu khon hoc iu kin khng chnh xc hoc t khch hng khng c ph duyt. 2.2.2 Gii php

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Ti liu tham kho

Cng ty nn c mu n t hng chun v mu ny nn c nh s trc v phi c ngi c thm quyn k duyt khi chp nhn n t hng. n ny nn phn nh c th:

Quy trnh bn hng lin quan; Tng iu khon, iu kin v quy cch c th m c th khc nhau gia cc n hng khc nhau; kim tra v vic xc nhn v tnh trng cn hng v lch giao hng; v kim tra cht lng tn dng ca khch hng, hoc, i vi nhng khch hng mi th cn c s ph duyt ca b phn kim tra tn dng hoc cn b ph trch kim tra cht lng tn dng khch hng.

2.3 p dng nhng chnh sch bn chu v kim tra cht lng tn dng hp l 2.3.1 Ri ro Nhn vin bn hng c th cp qu nhiu hn mc bn chu cho khch hng y mnh doanh s bn hng v do lm cho cng ty phi chu ri ro tn dng qu mc. 2.3.2 Gii php Ngi hoc phng chu trch nhim ph duyt hn mc bn chu nn c tch bit khi ngi hoc phng chu trch nhim bn hng. Hn na, cng ty nn xc nh r rng nhng chnh sch bn chu phn nh ri ro tn dng lin quan n thng tin v khch hng. Trong iu kin l tng, cng ty nn c mt h thng kim tra cht lng tn dng ca khch hng. Nhn chung, cng ty nn p dng hn mc bn chu cht tr hn i vi nhng khch hng ch giao dch mt ln v nhng khch hng nh, v nhm khch hng ny thng c ri ro khng tr c n ln hn nhng khch hng ln v thng xuyn. V cc cng ty Vit Nam c th c kh khn trong vic kim tra cht lng tn dng ca khch hng nc ngoi, chng ti gi cc cng ty nn lun lun dng L/C i vi khch hng nc ngoi v ngn hng pht hnh L/C phi ln v c uy tn. 2.4 Giao chnh xc s lng v loi sn phm cho ng khch hng 2.4.1 Ri ro Cng ty c th giao cho khch hng s lng hng hoc quy cch khng chnh xc lm cho khch hng phn nn, khng chp nhn hng ho giao hoc dn n nhng chi ph ph thm khng cn thit, chng hn nh giao hng thm ln na hoc ph vn chuyn ph thm. 2.4.2 Gii php B phn giao hng nn lu gi nhiu lin ca phiu giao hng. Cc phiu giao hng cn c nh s trc v cn c lp da trn n t hng c ph duyt. Phiu giao hng l mt bn ghi v s lng hng giao v cung cp cc thng tin cn thit

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Handphone: 0912323950

Nam Viet JSC

Ti liu tham kho

cho ngi vn chuyn ni b ca cng ty hoc cng ty vn chuyn bn ngoi c th tin hnh giao hng. Nu c th p dng c, phiu giao hng nn c tham chiu cho n phiu ng gi trc khi vn chuyn1. Ngoi ra, nu Cng ty s dng dy s hoc m vch th phiu giao hng nn c tham chiu cho n dy s hoc m vch . Cui cng, phiu giao hng phi c khch hng k cng ty c bng chng v khch hng thc t nhn c hng v chp nhn hng . 2.5 Lp ho n chnh xc 2.5.1 Ri ro Nhn vin lp ho n c th qun lp mt s ho n cho hng ho giao, lp sai ho n hoc lp mt ho n thnh hai ln hoc lp ho n khng trong khi thc t khng giao hng. 2.5.2 Gii php Ho n ch nn lp cn c vo: 1. Phiu giao hng c khch hng k nhn; 2. n t hng c i chiu vi phiu giao hng; v 3. Hp ng giao hng, nu c. Cng ty nn ghi li trn ho n hoc trn s sch k ton s tham chiu n phiu giao hng hoc m s n t hng gip kim tra tham chiu. Cng ty nn s dng mt danh sch gi bn c ph duyt gip cho vic ghi chnh xc gi bn trn ho n. Mt ngi c lp nh k ton thu hoc kim ton ni b nn tin hnh kim tra gi bn v vic cng tr trn ho n theo cch hoc l ngu nhin hoc l i vi nhng ho n vt qu mt gi tr nht nh. 2.6 Hch ton y v chnh xc bn hng bng tin mt 2.6.1 Ri ro Th qu hoc nhn vin thu ngn c th n cp tin mt khch hng thanh ton trc khi khon tin mt c ghi nhn l doanh thu. 2.6.2 Gii php Vic s dng ho n mi khi giao hng cng vi h thng theo di hng tn kho v kim kho nh k s gip m bo pht hin ra nhng giao dch bn hng m khng hch ton. Mi nguy him ca vic b pht hin s lm gim ng lc th qu hay nhn vin thu ngn n cp tin.

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Khuyn khch khch hng thanh ton bng chuyn khon qua ngn hng cng gip lm gim bt ri ro v cc chi ph hnh chnh lin quan n bn hng bng tin mt. Vic s dng my m tin in t hoc my pht hnh ho n cc im bn hng trong mt s trng hp cng gip ch v cc my ny in ra bin lai cho khch hng v bn ghi ni b v giao dch trn tp tin my tnh hoc bng tc kho trong my. Tp tin hoc bng t khng c cho th qu tip cn. Cng ty nn tin hnh kim tra c lp v tin mt ti qu so vi tng s tin m th qu ghi chp hoc tng s tin in ra t my m tin hoc my pht hnh ho n. Cui cng, nn tch bit chc nng ghi chp vic thu tin ti im bn hng v chc nng hch ton thu tin trn ti khon. H thng o lng hoc cn nng nn ng tin cy v nu h thng ny c li th cn c gng khc phc h thng ng tin cy mc 100%. Tuy nghe c v hin nhin nhng chng ti nhn thy mt vn ph bin i vi cc cng ty Vit Nam l giao sai s lng hng cho khch hng, i khi dn n tng chi ph ng k. 3. Kim sot Mua hng 3.1 Ch ngi c thm quyn mi lp phiu ngh mua hng 3.1.1 Ri ro Ngi khng c thm quyn c th vn ngh mua hng c. 3.1.2 Gii php Cng ty nn chun ho v nh s trc cc phiu ngh mua hng ca tng phng ban ngh mua hng nh l mt bin php kim sot cc phiu ngh mua hng hin ti m bo rng hng ngh mua c t hng v hng c nhn chnh xc. Phiu ny phi c ngi c thm quyn k duyt v phi c i chiu n ti khon trn s ci ngi ngh mua hng c trch nhim v ngn sch chi. Vic mua hng ch c tin hnh khi trnh phiu ngh mua hng c u quyn. 3.2 Ngn chn gian ln trong vic t hng nh cung cp 3.2.1 Ri ro Nhn vin mua hng gian ln trong vic t hng chng hn t hng m nhn vin ny s dng cho mc ch ring v c th trnh ho n c thanh ton lin quan n khon mua hng h cu . 3.2.2 Gii php

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Ti liu tham kho

Nn tch bit chc nng ngh mua hng v chc nng t hng. Ni cch khc, mi vic mua hng ch do phng thu mua tin hnh v phng thu mua phi c lp vi cc phng khc. Phng thu mua ch nn t hng nh cung cp khi nhn c phiu ngh mua hng tiu chun c ngi c thm quyn k duyt. n t hng phi c nh s trc v tham chiu n s ca phiu ngh mua hng, v cung cp cc thng tin lin quan n hng ho/dch v, s lng, gi c, quy cch, v.v. Cc lin ca n t hng ny nn c chuyn n phng nhn hng, phng k ton v phng ngh mua hng gip kim tra nhn hng v thanh ton sau . 3.3 Kim sot vic nhn tin hoa hng khng c php t nh cung cp 3.3.1 Ri ro Nhn vin mua hng c th chn nh cung cp m khng bn hng ho/dch v ph hp nht hoc mc gi thp nht c th v nhn vin ny nhn tin hoa hng khng c php t nh cung cp. 3.3.2 Gii php Cng ty nn p dng cch thc i hi t nht ba bo gi t ba nh cung cp c lp i mi khi mua hng hoc vi mi khon mua hng trn mt mc no . Cng ty nn hon i v tr cc nhn vin mua hng trnh tnh trng mt ngi c quan h vi mt s nh cung cp nht nh trong mt thi gian di. Ngoi ra, cng ty nn p dng mt chnh sch k lut cht ch khi pht hin nhn vin nhn tin hoa hng khng c php v nn nh k tin hnh kim tra vic ny. Cng ty cng nn p dng cch thc m cc phng ngh mua hng nh k cho kin phn hi vhot ng ca phng thu mua. 3.4 Nhn ng hng 3.4.1 Ri ro Nhn vin nhn hng c th nhn sai hng - chng hn nh hng ho sai v s lng, cht lng hay quy cch. 3.4.2 Gii php Nn tch bit chc nng nhn hng vi chc nng ngh mua hng, khi c thc, v chc nng t hng. Nhn vin nhn hng, thng l th kho mt s cng ty, ch nn nhn hng khi nhn c n t hng hp l do phng thu mua gi n. Nhng bin bn nhn hng c nh s t trc nn c lp mi khi nhn hng t nh cung cp.

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Ti liu tham kho

Nhn vin nhn hng nn thc hin cc bin php thch hp o lng hng ho nhm m bo hng ho thc nhn ng nht vi n t hng v tng quy cch. Mt nhn vin kim tra cht lng c lp nn h tr vic nhn hng nu cc quy cch qu phc tp m nhn vin nhn hng khng thnh gi chnh xc c. Bin bn nhn hng nn c mt mc ch r kim tra cht lng, nu thy ph hp. Mt lin ca bin bn nhn hng sau khi hon thnh v k xong nn c gi cho phng k ton lm chng t hch ton v gi cho phng ngh mua hng lm bng chng v quy trnh mua hng hon thnh. 3.5 Ngn chn ho n p hoc ho n gi do nh cung cp pht hnh 3.5.1 Ri ro Nh cung cp c th pht hnh v gi ho n ghi sai s lng, gi tr hoc pht hnh ho n p. 3.5.2 Gii php Khi cng ty nhn c ho n ca nh cung cp, tt c cc ho n nn c nh s theo th t vic sau vic kim tra vtnh lin tc ca cc s ho n c th gip xc nh vic tt c cc ho n nhn c c hch ton. Mt bin php kim sot tt cng bao gm vic ng du ln ho n ghi r s tham chiu ca n t hng v bin bn nhn hng, m ti khon, nu ph hp, v tn vit tt ca nhn vin thc hin vic kim tra ny. Vic ny s gip ch cho qu trnh i chiu chng t. K ton nn kim tra cc chi tit ca ho n so vi n t hng v bin bn giao hng lin quan v lu gi chung cc chng t ny. Vic ny m bo l tt c cc ho n, vn l c s thanh ton cho nh cung cp, s lin quan n nhng giao dch mua hng hp l v nhn ng hng. 3.6 Thanh ton mua hng chnh xc 3.6.1 Ri ro Khi thanh ton bng sc, u nhim chi hoc bng phiu chi tin mt c th c thanh ton nhm nh cung cp, hoc vi ch k c u quyn khng ng, hoc xut thanh ton cc khon gi mo hoc cho ngi gi mo hoc ho n b thanh ton hai ln lin. 3.6.2 Gii php Phng k ton, hoc i vi mt s cng ty l b phn cng n phi tr ca phng k ton, nn lu gi mt danh sch cc ngy n hn thanh ton. Khi n hn, k ton phi trnh khng ch ho n m c n t hng v bin bn nhn hng cho ngi c thm quyn k duyt thanh ton.

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Ti liu tham kho

Phng mua hng nn c trch nhim thng bo cho phng k ton v bt k thay i g lin quan n vic mua hng m c th dn n thay i thanh ton, chng hn nh thi hn thanh ton, chit khu, hng mua b tr li, v.v.. Ngoi ra, bt k thay i no nh th cn s u quyn thch hp trc khi thay i vic thanh ton. Tt c cc sc, u nhim chi v phiu chi tin mt nn c nh s trc. Ho n thanh ton nn c ng du thanh ton v s th t ca cc sc, u nhim chi v phiu chi tin mt nn c ghi li. 4. Kim sot Hng tn kho v Ti sn C nh 4.1 Bo v hng tn kho 4.1.1 Ri ro Hng tn kho c th b mt cp v vic mt cp c th c che du. Mt kh nng khc l cng nhn c th hu b hoc du kn nhng sn phm c li trnh b pht v nhng sn phm . 4.1.2 Gii php Nn tch bit chc nng lu gi s sch hng tn kho (k ton hng tn kho) khi chc nng trng gi hng tn kho (th qu). Nn ct gi vt t v thnh phm vo ni c kho v ch ngi c thm quyn mi c kho m ch . Ging nh cch kim sot tin mt, mi hng ho nhp v xut t kho hng phi c phiu nhp v xut hng v phiu ny phi c th kho k. Cc phiu ny s c dng lm chng t hch ton cng vi cc chng t khc, khi ph hp, th kho cp nht s kho v k ton hng tn kho hch ton chnh xc s hng tn kho trong s ci v s ph. Th kho ch nn ng xut hng khi c ch th ca ngi c thm quyn v ch th ny phi c vit thnh vn bn vi ch k c thm quyn. Ch th ny c th kt hp vi phiu xut hng. Hng tn kho, bao gm c sn phm d dang, phi c dn nhn v theo di quy m l hng nh nht c th c v mi cng on sn xut nh nht c th c c th d dng pht hin ra bt k hng ho no tht lc. H thng theo di thng bao gm s sch k ton, s sch sn xut v mt s loi nhn hoc m vch trn hng ho. Khi di chuyn sn phm d dang gia cc a im hoc cng on sn xut, phiu lu chuyn sn phm cn c chuyn giao gia cc t trng ca cc a im hoc cng on sn xut .

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Handphone: 0912323950

Nam Viet JSC

Ti liu tham kho

t nht l hng thng cng ty nn tin hnh kim k hng tn kho v i chiu vi s kho v s sch k ton. Bt k chnh lch no cng phi c iu tra k cng. 4.2 Lu gi bn ng k ti sn c nh y 4.2.1 Ri ro Cc giao dch mua v thanh l ti sn c nh c th b hch ton sai. iu ny dn n sai cc s d ti sn c nh trn bng cn i k ton, lm mo m cc h s hot ng lin quan n ti sn hoc tnh sai khu hao ti sn c nh. 4.2.2 Gii php Phng k ton nn lu gi bn ng k ti sn c nh nh l s ph ghi chi tit tng hng mc ti sn c nh. Cc thng tin c bn ca mt bn ng k ti sn cnh l nguyn gi tng ti sn v gi trtng thm hay thay i, v khu hao lu k ca ti sn . Cc thng tin khc bao gm m s, v tr t , ngy mua/thanh l, nh cung cp hoc nh sn xut. S d trn bn ng k ti sn cnh phi c i chiu nh k vi gi tr rng ca cc ti khon ti sn c nh trn s ci. t nht l hng nm, cng ty nn tin hnh kim k tt c ti sn c nh, v i chiu s lng kim k thc t vi bn ng k ti sn c nh. Vic kim k v i chiu cng phi tm ra bt k ti sn no khng s dng, h hng hay khu hao m vn cn tip tc tnh khu hao. Nhng bn sao ca bn ng k ti sn cnh nn c gi cho phng hnh chnh v b phn m ti sn cnh t v iu ny gip cc b phn trong vic bo v cc ti sn ny hng ngy. Ngoi ra, nn c mt h thng cp nht bn ng k ti sn cnh c kp thi thng qua s phi hp gia cc b phn ny vi phng k ton. 5. Kim sot Tin mt v Ti khon Ngn hng 5.1 Kim sot tin mt 5.1.1 Ri ro Tin mt c th b s dng sai mc ch hoc mt cp. 5.1.2 Gii php Nn c mt h thng nh l s qu hng ngy th qu ghi chp thu v chi tin mt. Ngoi ra, tin mt ch c rt ra khi qu khi c phiu chi c ph duyt v thu tin mt phi i km vi phiu thu c ph duyt. Nn c hn mc thanh ton tin mt v mi khon thanh ton vt qu mt mc nht nh phi c thanh ton qua ti khon ngn hng. Vo mt thi im ch nn c mt ngi tip cn tin mt v tin mt phi c ct gi trong hp c kho.

L Minh Cng

Handphone: 0912323950

Nam Viet JSC

Ti liu tham kho

Bt ton giao dch tin mt phi c mt nhn vin ring bit lp v nhn vin ny khng c tip cn hoc c chc nng trng gi tin mt. S d tin mt trn s ci cn c i chiu hng ngy vi s qu tin mt do th qu lp. 5.2 i chiu ngn hng 5.2.1 Ri ro Cng ty c th khng ngn chn hoc pht hin kp thi cc khon chuyn khon hoc rt tin ngn hng c gian ln hoc c li. 5.2.2 Gii php K ton ngn hng nn thc hin vic i chiu s d trn s ph ngn hng vi s d trn s sch kton ca cng ty. Vic i chiu ny nn c mt ngi c thm quyn kim tra v ngi ny khng c tham gia vo vic x l hoc hch ton thu chi tin. Ngoi ra, vic i chiu ny nn c tin hnh nh k, t nht l hng thng. Bt k chnh lch no cng nn c i chiu vi cc khon tin gi cha c ngn hng x l hoc cc sc pht hnh nhng cha trnh ngn hng v bt k khon mc no khng i chiu c cn phi bo co ngay cho K ton Trng hoc Gim c Ti chnh c bin php x l. 5.3 Kim sot nhn vin thc hin vic chuyn khon/rt tin ngn hng m khng c php 5.3.1 Ri ro Ngi c thm quyn k duyt cho ti khon ngn hng ca cng ty c th ch th vic chuyn khon hoc rt tin cho mc ch khng c php. Mt cch khc l nhn vin c th c c ch k c thm quyn cho vic chuyn khon hoc rt tin ngn hng do ngi c thm quyn k duyt khng kn chng t m ngi k. 5.3.2 Gii php Cng ty nn p dng mt cch thc i hi nhiu ch k cho vic chuyn tin vt qu mt khon no - chng hn nh mt ch k ca K ton Trng/Gim c Ti chnh v mt ch k ca Tng Gim c. Mi chuyn khon chc ph duyt khi cc chng t k ton c trnh ln. Cc chng t ny bao gm i) phiu ngh mua hng c ph duyt; ii) n t hng c nh cung cp chp thun v hp ng mua hng, nu c; v iii) bin bn giao hng hoc bng chng v vic thc hin dch v, khi ph hp. 6. Kim sot H thng Thng tin

L Minh Cng

Handphone: 0912323950

Nam Viet JSC

Ti liu tham kho

6.1 U quyn tip cn ti liu ca cng ty 6.1.1 Ri ro D liu k ton v ti liu ca cng ty (h s khch hng, ng k ti sn, h s nhn vin,) c th bsa i, sao chp, s dng theo cch bt li hoc b ai khng c thm quyn ph hu. 6.1.2 Gii php Tng ngi s dng my tnh cn c mt ti khon ngi s dng v mt khu duy nht v bt k phm mm no cng cn c thit k vn hnh vi ng ti khon ngi s dng . Cc phn mm c th cng nn c thit k theo cch m nhng ngi s dng c th c trao quyn s dng mt phn hoc tt c phn mm, hoc tip cn mt phn hoc ton b h s d liu. Cng ty nn c chnh sch r rng bng vn bn viu ny v chnh sch ny nn c Cn b Qun l IT hoc mt ngi khc c thm quyn lu gi v thc hin. S ghi ngi s dng my tnh v cc phn mm cn c kch hot khi c th. Nhng ngi s dng thng xuyn khng c php c kh nng xo hoc sa i s ghi (ngha l h khng c c quyn ca cn b qun l IT). nh k cng ty nn tin hnh kim tra c lp v cc s ghi xc nh nhng ngi s dng khng c php. 6.2 Bo v c s d liu v ti liu ca cng ty 6.2.1 Ri ro Cc tp tin d liu, ti liu ca cng ty v phn mm c quyn ca cng ty c th b h hng do chy, hng phn cng, do nhng hnh ng ph hoi hay n cp. 6.2.2 Gii php Cc tp tin v bn ghi cn c thng xuyn lp bn sao d phng, tt nht l hng ngy nhng nht nh khng c t hn mc hng tun. Trong iu kin l tng nn c 2 tp tin d phng hoc nhiu hn na, mt tp tin ct gi an ton vn phng v mt tp tin ct gi an ton ngoi vn phng. Quy trnh lp bn sao d phng phi c kim tra nh k v nn c mt k hoch chi tit cho vic phc hi trong trng hp tp tin d liu chnh b hng hoc mt trong nhng tp tin d phng b hng. Cc d liu quan trng nn c ct gi my ch trung tm, hoc h thng lu gi mng, v khng nn lu gi cc my tnh ring l. iu ny l rt quan trng v cc a cng ring l d b hng hc, dn n mt ton b d liu trn cc a cng . My ch v h thng lu gi mng nn s dng RAID hoc cc h thng khc ngay c khi mt a cng b hng, d liu cng khng b mt.

L Minh Cng

Handphone: 0912323950

Nam Viet JSC

Ti liu tham kho

My ch tp tin trung tm, h thng lu gi lin quan n mng, v cc a d phng nn c ni an ton, c kha v ch mt s ngi hn ch c th tip cn. 6.3 Bo v h thng my tnh 6.3.1 Ri ro Phn cng, phn mm v cc tp tin d liu c th b hng do vic s dng tri php hoc do tin tc, do ci t phn mm khng ng k, hoc do virus ph hoi. 6.3.2 Gii php Cng ty nn ci t phn mm dit virus, chng hn nh Norton Anti-Virus, trn tt c cc my tnh v thc hin quy nh l nh k chy v cp nht phn mm ny. Phn mm dit virus nn c thit k qut tt c cc tp tin cng ty nhn qua email hoc m ra. Cng ty nn c quy nh khng c chy phn mm no cha ci t, khng c bn quyn hoc phn mm t chy m khng c s ph chun bng vn bn ca cn b qun l IT hoc cp qun l ph hp. Trong khi , ngi s dng bnh thng m dng my chy trn mi trng Windows ch nn c quyn ca ngi s dng h khng th ci t cc phn mm vo my tnh ca h. Theo cch ny, ch cn b qun l IT mi c th ci t phn mm vo cc my tnh. Nu cng ty c h thng mng my tnh m kt ni vi Internet th cng phi bt buc phi c bc tng la gia mng ca cng ty vi internet. Nu cc my tnh n l kt ni trc tip vi internet, th tng my tnh nn c bc tng la cho phn mm, chng hn nh Norton Firewall, ci t trong tng my v cn c thit k chnh xc. 7. H thng kim sot ni b ca doanh nghip 7.1 Cc thnh phn ca h thng kim sot ni b Ty vo loi hnh hot ng mc tiu v quy m ca t chc m h thng kim sot ni b c s dng khc nhau, nhng hot ng hiu qu, h thng ny cn c nm thnh phn: a) Mi trng kim sot: l nhng yu t ca t chc nh hng n hot ng ca h thng kim sot ni b v l cc yu t to ra mt mi trng trong ton b thnh vin ca t chc c nhn thc c tm quan trng ca h thng kim sot ni b hay khng. V d, nhn thc ca ban gim c th no v tm quan trng ca lim chnh v o c ngh nghip, v vic cn t chc b my hp l, v vic phi phn cng, y nhim, giao vic r rng, v vic phi ban hnh bng vn bn cc ni quy, quy ch, quy trnh SXKD... Mt mi trng kim sot tt s l nn tng quan trng cho s hot ng hiu qu ca h thng kim sot ni b. b) nh gi ri ro: Khng l thuc vo quy m, cu trc, loi hnh hay v tr a l, bt k t chc no khi hot ng u b cc ri ro xut hin t cc yu t bn trong hoc bn ngoi tc ng.

L Minh Cng

Handphone: 0912323950

Nam Viet JSC

Ti liu tham kho

Cc yu t bn trong: S qun l thiu minh bch, khng coi trng o c ngh nghip. Cht lng cn b thp, s c hng hc ca h thng my tnh, ca trang thit b, h tng c s. T chc v c s h tng khng thay i kp vi s thay i, m rng ca sn xut. Chi ph cho qun l v tr lng cao, thiu s kim tra, kim sot thch hp hoc do xa Cng ty m hoc do thiu quan tm... Cc yu t bn ngoi: Thay i cng ngh lm thay i quy trnh vn hnh. Thay i thi quen ca ngi tiu dng lm cc sn phm v dch v hin hnh b li thi. Xut hin yu t cnh tranh khng mong mun tc ng n gi c v th phn. S ban hnh ca mt o lut hay chnh sch mi, nh hng n hot ng ca t chc...

trnh b thit hi do cc tc ng nu trn, t chc cn thng xuyn: xc nh ri ro hin hu v tim n. Phn tch nh hng ca chng k c tn sut xut hin v xc nh cc bin php qun l v gim thiu tc hi ca chng. c) Cc hot ng kim sot: l cc bin php, quy trnh, th tc m bo ch th ca ban lnh o trong gim thiu ri ro v to iu kin cho t chc t c mc tiu t ra c thc thi nghim tc trong ton t chc. V d: kim sot phng nga v pht hin s mt mt, thit hi ca ti sn, kim sot xem t chc c hot ng theo ng chun mc m t chc quy nh, theo ng cc yu cu ca php lut hin hnh d) H thng thng tin v truyn thng cn c t chc bo m chnh xc, kp thi, y , tin cy, d nm bt v ng ngi c thm quyn. e) H thng gim st v thm nh: l qu trnh theo di v nh gi cht lng thc hin vic kim sot ni b m bo n c trin khai, c iu chnh khi mi trng thay i, c ci thin khi c khim khuyt. V d thng xuyn r sot, kim tra v bo co v cht lng, hiu qu hot ng ca h thng kim sot ni b, nh gi v theo di vic ban lnh o cng nh tt c nhn vin c tun th cc chun mc ng x ca t chc sau khi k cam kt hay khng. 7.2 Cc bc xy dng h thng kim sot ni b a) Xc nh cc ri ro trong qu trnh hot ng: Cc phng ban phi xc nh c cc qu trnh hot ng ca mnh v trong tng qu trnh cn xc nh cc ri ro c th xy ra vi tng hot ng. nh gi mc ca tng ri ro : C th m t bng li hoc bng cc con s c th i vi tng ri ro. Chng ta c th tham kho tiu chun ISO 31000:2009 Qun l ri ro. b) Xc nh cc bin php phng nga: Vi tng ri ro c xc nh trong cc qu trnh th bin php phng nga l g nhm ngn chn hoc hn ch cc ri ro xy ra. c) Quy trnh ha cc qu trnh hot ng: Doanh nghip cn xy dng h thng cc quy trnh, quy nh, quy ch, hng dn c th v chi tit trong quy nh cc ri ro c th xy ra v cc bin php phng nga, ng thi quy nh cc bin php x l cho cc sai phm xy ra khi thc hin quy nh . d) Thng xuyn nh gi v gim st s hot ng ca h thng: H thng kim sot phi c nh gi v gim st thng xuyn nhm xc nh s tun th v hiu qu ca h thng ra v c cc bin php ngn chn, x l cc sai phm. ng thi, L Minh Cng Handphone: 0912323950

Nam Viet JSC

Ti liu tham kho

xc nh cc l hng vn ang cn trong h thng t tip tc a ra cc bin php phng nga. 7.3 Lm th no h thng kim sot ni b hot ng hiu qu Hi ng qun tr phi thnh lp, iu hnh v kim sot h thng kim sot ni b ph hp vi mc tiu ca doanh nghip. h thng ny vn hnh tt, cn tun th mt s nguyn tc nh: - Xy dng mt mi trng vn ha ch trng n s lim chnh, o c ngh nghip cng vi nhng quy nh r rng v trch nhim, quyn hn v quyn li. - Cc quy trnh hot ng v kim sot ni b c vn bn ho r rng v c truyn t rng ri trong ni b t chc. - Xc nh r cc hot ng tim n nguy c ri ro cao. Mi hot ng quan trng phi c ghi li bng vn bn. Bt k thnh vin no ca t chc cng phi tun th h thng kim sot ni b. - Quy nh r rng trch nhim kim tra v gim st. Tin hnh nh k cc bin php kim tra c lp. nh k kim tra v nng cao hiu qu ca cc bin php kim sot ni b.

L Minh Cng

Handphone: 0912323950