kiểm toán nội bộ

7/31/2019 kim ton ni b

1/33

PowerPoint TemplatAdd your company

slogan


2/33

KIM TON NI B

1

T CHC B MY KIM TON NI B2

KIM TON VIN NI B3

THC TRNG HOT NG KIM TON NI B VIT NAM V CC IU KIN KIM TONNI B HOT NG C HIU QU4

QU TRNH PHT TRIN V CHC NNGCA KIM TON NI B


3/33

Chng I:QU TRNH PHT TRIN V CHC

NNG CA KIM TON NI B

KTNB ch l mt b phn kim sot trong mtn v, thc hin chc nng kim tra ca n vny. Trong s cc cng vic thc hin ch yugm kim tra, nh gi v kim sot tnh thch

ng v hiu qu ca cc h thng k ton vKTNB.

I/KHI NIM


4/33

II/ QU TRNH PHT TRINCA KIM TON NI B

Kim ton ni b nhl mt t chc.

Kim ton ni b nhl mt chc nng.

Kim ton ni b nhl mt ngh nghip

QU TRNH

PHTTRIN CAKIM TON

NI B


5/33

III-/ CHC NNG CA KIM TONNI B

2 3

Chcnng

kim tra

Chcnng

nh gi

Chcnng

tvn

1


6/33

IV/ Phm vi v mc tiu ca KTNB

1 2 3 4

Kim tra

h thngk ton vh thngkim sot

ni b.

Kim

tra ccthng tinti chnhv qun

l

nh gi

cc ga ph,kh nngsinh li vhiu qu

ca ccnghip v

Kim tra

tnh tun thcc vn bnphp l v

cc quy ch,cc yu cubn ngoi

cng nh ccch th v

chnh schca Ban gim

c


7/33

IV/ Phm vi v mc tiu ca KTNB

1 2 3 4

c

quynyu cucung cpti liu vthng tin

v hotngkinh

doanhca DN

c lp vchuyn mn

nghipv.Trnghp cnthit c

quyn yu

cu s htr v

chuyn mnv nhn sca b phnchc nng

Kin ngh

mang tnhcht xydng ivi cc

cp lnh

o, ccb phntrong DN

nhm nngcao hiu

qu kinhdoanh

C quyn

bo lu kin c linquan nkt qu

kim ton


8/33

Chng 2T Chc B My Kim Ton Ni B

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

II-/ C CU B MY KIM TON NB


9/33

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

1-/ Quy m doanh nghipTrong thc t, thng ch c cc doanhnghip ln mi c iu kin lp ra mt bphn kim ton ni b cn rt t cc doanhnghip va v nh c b phn ny

Quy m ca doanh nghip thng cxc nh da vo tiu thc l s lngcng nhn vin


10/33

2-/ Phm vi hot ng

Nhiu doanh nghip c th c tr s v nhiun v trc thuc c vn phng ti nhiu aim trong nc

Cc n v trc thuc i khi gp kh khn trongvic nm bt cc thng tin chnh xc do cch xav a l,ng thi cc cng ty vn phng khngphi bao gi cng nhn c vic cn cho s

hot ng ca h.Cc kim ton vin ni b sgp phn gii quyt cc vn phn tn a lny.


11/33

3-/ Nng lc, trnh ca nhn vin

Khng phi doanh nghip no cng c ing cn b hi nhng iu kin cn thitTrnh nng lc l tho ng ti mt thi im

no , c th khng cn ph hp vi nhngi hi mi pht sinh t s pht trin ca doanhnghipKim ton vin ni b c th hn ch sai st do

trnh km ca nhn vin bng cch a ranhng kho o to khc phc cho cc nhnvin v sai st m kim ton vin pht hin.


12/33

4-/ Cc lnh vc hot ng ca doanhnghip

Cc ri ro, sai st trong cc thng tin kinh t,tichnh ch yu tn ti nhng doanh nghip cnhiu lnh vc hot ng. v mun c cc th tc

quy tc thng nht cho tt c cc lnh vc hotng nn cc thng tin nhn c c th phnnh khng trung thc tnh hnh trong cc lnhvc

Kim ton vin ni b c th v nn a ra ccth tc,quy trnh cung cp thng tin ring chotng lnh vc hot ng.


13/33

l cc nhn t ch yu cn xem xtnhng khng nn qu coi trng khi thit

lp b phn kim ton ni bVic thit lp phi xut pht t nhu cu tthn ca cc doanh nghip ch khngth b chi phi bi bt k mt p lc bnngoi no

B phn kim ton ni b ch c thnhlp khi Ban gim c thy c s cn

thit tng cng vic gim st mtj cchc lp cc b phn chc nng,cc n vcp di, cc c nhn trong doanh nghip


14/33

II-/ C CU B MY KIM TON NIB

B my kim ton ni b gm :


15/33

B my kimton ni b

gm :Kim tonvin ni

b

Nhm trngphng

ton ni b

Trngphng kimton ni b

Ph trngphng kimton ni b


16/33

S lng kim ton vin ni b ph thuc voquy m kinh doanh, a bn hot ng, s lngcc 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 lpv ty thuc loi hnh v tnh cht s hu cuadn.

Kim ton ni b c quyn yu cu cc b phnchc nng cung cp ti liu v thng tin, trong

trng hp cn thit cng c quyn yu cu sh tr v chuyn mn v nhn s ca cc bphn chc nng


17/33

Kim tonni b

Kim tonVin nib

NhmTrng

Kim tonvin ni bKim tonvin ni b

ng u phng (ban) kim ton ni b l

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

kim ton ni b.

S KTNB:

S KTNB:


18/33

Chng IIIKIM TON VIN NI B

I-/ KHI NIM

II-/ TIU CHUNKIM TON VIN NIB

III-/ TRCH NHIMCAKIM TON VIN NIB

IV-/QUYNHNCAKIM TON VIN NIB


19/33

I-/KHI NIM

Kim ton vin l cc chuyn gia k ton c knng nghip v kim tonKim ton vin ni b l kim ton vin trong

ni b doanh nghip.Theo IFACLin on quc t cc nh kimton th kim ton vin phi l ngi c knng v kh nng ngh nghip,phi chnh

trc,khch quan,c lp v phi tn trng bmt


20/33

Mt l: C phm cht trung thc, khch quan,chac tin n v cha b k lut t mc cnh co tr lndo 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 tichnh,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, kimton ni b theo ni dung chng trnh thng nht

ca B Ti Chnh v c cp chng ch.

-/ II TIU CHUNKIM TON VIN NIB


21/33

III. Trch nhim ca kim ton vin ni b

1

Thc hin nhimv va chu trch

nhim v chtlng, tnh trungthc, hp l vcc bo co kimton v nhngthng tin ti chnh,

ktoan ckim ton.

2 3 1Trong qu trnhthc hin cngvicphi tun th

lut php, ccnguyn tc vchun mc nghnghip v kimton,cc chnhsch ch hin

hnh ca Nhnc.

phi khchquan, cao tnhc lp tronghot ng kimtonKhng ngngnng cao nnglc chuyn

mn,cp nhpkinthc,gi gno c nghnghip.

Tun th nguyntcbomt cc ti

liu c kimton (tr cctrng hp yucu ca to nhoc cc ngha vlin quan n tiu

chunnghipv ).


22/33

ThemeGallery isa Design DigitalContent &

Contents malldeveloped byGuild DesignInc.

ThemeGallery isa Design DigitalContent &

Contents malldeveloped byGuild DesignInc.

ThemeGalleryis a DesignDigital Content

& Contents malldeveloped byGuild DesignInc.

Diagram

Text Text Text


23/33

Diagram

ThemeGalleryis a Design DigitalContent & Contentsmall developed by

Guild Design Inc.

TitleAdd your text

ThemeGalleryis a Design DigitalContent & Contentsmall developed by

Guild Design Inc.


24/33

Diagram

Add Your Text Add Your Text Add Your Text

Text Text Text


25/33

Contents

Click to add Title

Click to add Title

Click to add Title

Click to add Title

Click to add Title


26/33

Table

Concept

Concept

concept

Concept


27/33

Diagram

Add Your Title

Add Your Title

Add Your Title

ThemeGallery is aDesign DigitalContent &Contents malldeveloped by

Guild Design Inc.

ThemeGallery is aDesign DigitalContent &Contents malldeveloped byGuild Design Inc.

ThemeGallery is aDesign DigitalContent &Contents malldeveloped byGuild Design Inc.


28/33

Diagram

Add Your Title

Text

Text

Text

Text


29/33

Diagram

Title

Add Your TextAdd Your Text

Add Your Text

Add Your Text

Add Your Text

Add Your Text


30/33

Diagram

1

ThemeGallery is aDesign DigitalContent & Contents

mall developed byGuild Design Inc.

2



3



1




31/33

Diagram

2003.10 Add Your Text

2003.10 Add Your Text2003.10 Add Your Text

2000

2001

2002

2003Company History

2001.10 Add Your Text2001.10 Add Your Text2001.10 Add Your Text

2002.10 Add Your Text

2002.10 Add Your Text2002.10 Add Your Text

2000.10 Add Your Text2000.10 Add Your Text2000.10 Add Your Text


32/33

Marketing Diagram

Add Your Text

Add Your Title here

Text1Text1Text1Text1


33/33

Add your company slogan

Documents

kiểm toán nội bộ