Tm hiu Kim ton hot ng

Kim ton hot ng l loi hnh kim ton mi c pht trin trn th gii
trong thi gian gn y. S pht trin ny c bt u t nhng nm 70 ca
th k XX khu vc cng v sau lan sang khu vc t nhn.
M, Canada v mt vi nc chu u nh Thy in, c..., nhng ngh s
cc quc gia ny yu cu cung cp nhng thng tin v tnh hiu qu v s hu
hiu ca cc khon chi tiu cng qu. H t ra khng hi lng vi vai tr truyn
thng ca kim ton ch tp trung vo tnh tun th cc quy nh v cc khon
chi tiu m thi m h mun bit ch thc gi tr ca ng tin1 c c thc
hin khi chi dng cng qu hay khng. ng thi h cng mong mun nhng
ngi c trch nhim trong vic thu, chi v qun l cng qu phi nng cao hn
na trch nhim gii trnh ca mnh v nhng vn .
Nhng yu cu trn to nn nhng thch thc buc cc kim ton vin phi c
gng p ng bng cch m rng phm vi hot ng ca mnh. V th, h bt u
trin khai kim ton hot ng, sau , mt vi quc gia trn, Lut kim ton v
nhng lut khc c lin quan c ban hnh (chng hn Anh, Lut kim ton
quc gia nm 1983, Lut ti chnh ca chnh quyn a phng nm 19822) trong
c quy nh c kim ton vin nh nc v kim ton vin ni b u phi xem
xt n gi tr ca ng tin khi tin hnh cng vic kim ton ca mnh.
Vit Nam, thut ng v khi nim kim ton hot ng ch mi c bit n
vo nhng nm u ca thp k 90 ca th k XX qua cc ngun ti liu t nc
ngoi. Th nhng cho n nay, s lng ngi hiu bit cng nh iu kin
tip cn kin thc v ni dung ca loi kim ton ny v vn dng vo trong
thc t vn cn rt nhiu hn ch so vi kim ton bo co ti chnh.
Bi vit ny nhm gii thiu nhng nt c bn v kha cnh gi tr ca ng tin
qua ba thut ng tnh kinh t, tnh hiu qu v s hu hiu ca hot ng, gip
hiu r v bn cht, ni dung v phm vi ca loi hnh kim ton hot ng, cng
nh li ch ca n i vi x hi v i tng c kim ton.
Nhng trc khi tm hiu v ba kha cnh trn, chng ta cn phi c ci nhn khi
qut v kim ton hot ng.
1. Kim ton hot ng l g?
Khi cp n kim ton hot ng ni chung, c nhiu thut ng khc nhau
c s dng din t. C th k n mt vi thut ng c s dng ph bin
hin nay, l Performance Audit, Operational Audit, Value for Money Audit,

Management Audit, Comprehensive Audit 3. S a dng v thut ng lm

ny sinh nhng rc ri v gy kh khn cho nhiu ngi trong vic nhn thc v
bn cht, cng nh xc nh ni dung v phm vi thc hin ca chng.
Do n nay vn cha c nh ngha thng nht v kim ton hot ng, nn chng
ti xin gii thiu mt vi nh ngha nh sau :
C quan kim ton nh nc M (The United States General Accounting Office)
nh ngha nh sau:
Kim ton hot ng bao gm kim ton tnh kinh t, tnh hiu qu v kim ton
chng trnh.
(a) Kim ton tnh kinh t v tnh hiu qu bao gm vic xc nh: (1) n v c
c ngun lc (nhn vin, ti sn, v khng gian), bo v v s dng chng c
tnh kinh t v hiu qu khng ?, (2) Nguyn nhn ca nhng hot ng thiu hiu
qu v khng c tnh kinh t, v (3) n v c tun th theo php lut v cc quy
nh lin quan n nhng vn v tnh kinh t v s hiu qa khng?
(b) Kim ton chng trnh bao gm vic xc nh (1) Mc hon thnh theo kt
qu mong mun hoc li ch do cc c quan lp php hay n v c thm quyn
ra, (2) S hu hiu ca cc t chc, cc chng trnh, cc hot ng hoc chc
nng, v (3) n v c tun th lut php hoc cc quy nh c lin quan n
chng trnh khng ? 4
Cn theo T chc kim ton ton din ca Canada (The Canadian Comprehensive
Audit Foundation) nh ngha kim ton hot ng l:
Mt cuc kim ton ton din l vic kim tra nhm nh gi mt cch khch
quan v c tnh xy dng trong phm vi:
- Cc ngun ti lc, nhn lc v vt lc c qun l c quan tm n tnh kinh t,
tnh hiu qu v s hu hiu ; v
- Mi quan h v trch nhim gii trnh phi c tch bit r rng. 5
Theo quan im ca T chc kim ton ton din ca Canada, kim ton ton din
c th c xem xt bao gm 3 loi cng vic kim ton m chng c mi quan h
vi nhau nhng cng c th tch ra theo tng loi ring bit gm: kim ton bo
co ti chnh, kim ton tun th, kim ton qua gi tr ca ng tin (value for
money audit).
Hai nh ngha trn thuc phm vi ca kim ton hot ng trong khu vc nh
nc, cn trong khu vc t nhn, Hip hi kim ton vin ni b (IIA) nh

ngha v kim ton hot ng nh sau :

Kim ton hot ng l mt qu trnh nh gi c h thng v s hu hiu, tnh
hiu qu, v tnh kinh t ca cc hot ng di s kim sot ca nh qun l v
bo co cho cc c nhn thch hp v kt qu ca vic nh gi, ng thi a ra
nhng kin ngh ci tin. 6
Ngoi ra, cn nhiu nh ngha khc na lin quan n kim ton hot ng vi
nhng quan im c th khc nhau, nhng ni dung ca cc nh ngha ny tp
trung trnh by ba kha cnh l tnh kinh t (Economy), tnh hiu qu
(Efficiency) v s hu hiu (Effectiveness7). Do , c th xem y l nhng tiu
chun quan trng dng xem xt kt qu ca hot ng c kim ton. V vy,
ngi ta cn gi loi kim ton ny bng thut ng n gin l kim ton 3 E.
2. Nhng iu cn suy ngh v ngha ca 3 ch E
Do bt k qu trnh hot ng ca mt b phn, t chc no u lin quan n yu
t u vo (Input), qu trnh thc hin (Process) v kt qu u ra (Output).
hiu r hn v ni dung v ngha ca ba ch E ni trn, trc ht cn thng nht
cc thut ng di y:
- Yu t u vo: chnh l ngun lc gm : con ngi, my mc thit b, nguyn
liu, cng c, thng tin, nng lng, t ai, (gi tt l nhn lc, vt lc v ti
lc) to ra kt qu c xc nh hoc mong i.
- Qu trnh thc hin: l tin trnh s dng cc ngun lc nhm t c kt qu
nh mong mun. Trong cc yu t u vo, con ngi v qu trnh lm vic quyt
nh t l ngun lc tiu hao trong qu trnh hot ng to ra kt qu. Nh vy
con ngi v qu trnh lm vic c nh hng quyt nh n nng sut ca hot
ng.
- Kt qu u ra: l nhng sn phm hoc dch v tho mn nhu cu ca con
ngi. Kt qu u ra c xc nh trong gii hn s lng v cht lng v c
xem xt n c s nh hng, tc ng ca kt qu to ra i vi x hi v mi
trng xung quanh.
Sau y l nh ngha v 3E :
Tnh kinh t
Tnh kinh t c th nh ngha l ti thiu ho chi ph cho cc ngun lc s c
s dng nhng vn m bo t c kt qu u ra c cht lng ph hp. Nh
vy, ni dung ca tnh kinh t nhn mnh n yu t u vo, tc l vic c c
tt c cc ngun lc s dng hoc cn n. Khi kim ton tnh kinh t, kim
ton vin c gng xem cc ngun lc c c c ng s lng, ng a

im, ng thi gian, ng chng loi v ng gi c hay khng. C th hn l

kim ton vin xem n v c kh nng gim thp hn vic chi tiu so vi quy
nh nhng vn t c ngun lc nh mong mun hay khng? Hoc khi n v
c nhng ngun lc ri, cn c cch la chn no khc gim c chi
ph thp hn so vi hin ti khng? Nu khng cn cch no khc chng t rng
n v tht s tit kim chi ph khi mua sm cc ngun lc .
Tuy nhin, vic xc nh c nhng iu khng phi lc no cng d dng d
gi s rng c nhng tiu chun c th dng xem xt n tnh kinh t ca
cc ngun lc. V vy, i hi kim ton vin phi rt thn trng khi xy dng cc
tiu chun dng nh gi n.
C th nu ra y mt v d thy c s kh khn v tiu chun dng xem
xt tnh kinh t, l chnh sch u thu chn nh cung cp b gi thp nht
khi n v mua sm ti sn. Cho d u thu l phng php p dng ph bin
trn th gii v l phng php c hiu qu gim bt chi ph khi mua sm ti
sn, nhng ngy nay cc nh thu thng thng ng vi nhau ph v s cnh
tranh lnh mnh v lm mt i ngha ca u thu cng khai. V vy, vic p
dng tiu chun gi thu thp nht xem xt tnh kinh t ca ngun lc c th s
khng c tha ng.
Tnh hiu qu
Tnh hiu qu c hiu l vic s dng ti thiu cc ngun lc nhng vn m
bo t c cc mc tiu ca n v. C ngha l kt qu c to ra nhiu hn
so vi mc tiu, mc ch hoc k hoch nhng vn s dng ng ngun lc
c xc nh, hoc kt qu to ra ng nh mc tiu, mc ch hoc k hoch
nhng ngun lc s dng li t i. Ni cch khc tnh hiu qu nhm hng n
vic ci tin hot ng gim gi thnh hoc gim c ngun lc s dng trn
mt n v kt qu to ra. Nh vy, tnh hiu qu lin quan mt thit gia yu t
u vo v kt qu u ra v n c th hin qua ch tiu nng sut t c.
Nng sut l t s gia s lng kt qu to ra (sn phm hoc dch v) c chp
nhn vi lng yu t u vo (cc ngun lc) c s dng to ra chng. Sau
y l mt vi v d v quan h ca tnh hiu qu:T l gia s ging bnh v s
bnh nhn trong mt bnh vin, t l gia s gio vin v hc sinh trong mt
trng hc, t l gia thi gian vn hnh my mc thit b v sn lng sn phm
trong mt nh my
R rng tnh hiu qu l mt khi nim tng i v n c o lng bng cch
so snh gia nng sut vi cc ch tiu, mc ch hoc tiu chun c mong i.
c th hiu r hn v vn ny, ly mt v d n gin sau: C mt d n
khuyn khch sn xut mt mt hng xut khu, mc tiu t ra l gi tr hng

xut khu mi nm l 20 t ng v c ngn sch cp 20 t/nm/d n. Gi s

d n c giao cho 3 n v thc hin. Sau mt nm thc hin, kt qu nh sau :
n v : T ng

Qua v d trn, nhn vo ct (4) ta thy c 3 n v hiu qu hot ng gn nh

bng nhau. Nhng t l s dng ngun lc v gi tr sn phm to ra li khc nhau
do iu kin c th ca tng n v.
V c bn, vic nh gi tnh hiu qu ca hot ng c tiu chun chung c
chp nhn. Vn t ra l kim ton vin cn phi trin khai thnh cc tiu chun
c th. Kim ton vin thng phi hp vi nh lnh o ca n v c kim
ton v cc chuyn gia xc nh hoc xy dng chng. Ngay c khi c sn
nhng tiu chun, kim ton vin cng cn xem xt nhng tiu chun c cn
ph hp khng? Bi l, c th nhng tiu chun li thi v tnh hnh thc
tin c s thay i. V d, tiu chun nh gi tnh hiu qu i vi qu trnh
x l nghip v thanh ton khi cha s dng my vi tnh phi c xem xt li
nu n v chuyn sang x l bng my vi tnh. Lc ny, tuy thi gian cn thit
x l mt nghip v c th c rt ngn nhng chi ph c th li tng ln. V vy,
kim ton vin cn phi thn trng vi nhng s thay i trc khi chp nhn tiu
chun.
Mt vn cng cn phi xem xt l vic nh gi tnh hiu qu trong trng hp
hot ng c kim ton mang tnh cht chu k hoc tnh cht c hc v kt qu
to ra l ng nht s tng i d dng xc nh hn l hot ng c kim ton
khng c nhng c tnh trn. V d, nh gi tnh hiu qu ca mt nh my pht
in d dng hn nh gi tnh hiu qu ca mt bc s, v mi bnh nhn c th
mc mt loi bnh v mc bnh tt cng khc nhau.
Thng thng tnh hiu qu c hiu l vn ni b ca mt n v. Tnh hiu
qu khng nh hng hay tc ng trc tip n cc hot ng ca n v i vi
mi trng bn ngoi m n ang hot ng. V d, trong mt bnh vin, nh gi
tnh hiu qu c th nh gi qua vic s dng s ging bnh, s ca phu thut,
hoc vic s dng thuc men Tuy nhin, vic nh gi nh th khng cho thy
nh hng trc tip n cht lng chm sc hay tnh trng bnh tt hoc sc
kho trong cng ng m bnh vin phc v.
Tnh hiu qu v tnh kinh t cn c ngha gn ging nhau nn i khi kh tch
bit c mt cch r rng. Nu xt vic c c cc ngun lc nh l cc hot
ng ca n v th vic ti thiu ho chi ph c c ngun lc ng s lng,
ng a im, ng thi gian, ng chng loi v ng gi c s l tnh hiu

qu ca hot ng to ra cc ngun lc . Cn nu xt hot ng phm vi

rng hn, tnh kinh t ch l mt b phn ca tnh hiu qu, v tit kim c chi
ph cho ngun lc cui cng cng nhm gim gi thnh hoc ngun lc trn
mt n v kt qu to ra nh. Ni cch khc, vic c c cc ngun lc c
tnh kinh t gp phn to nn tnh hiu qu bng cch ti thiu ho chi ph cho u
vo c s dng.
S hu hiu
S hu hiu c xc nh nh l mt khi nim hng n ci cui cng l nh
gi mc thc hin cc mc tiu, mc ch c nh trc cho mt hot
ng hoc mt chng trnh c thc hin (t c kt qu tho ng t vic
s dng cc ngun lc v cc hot ng ca t chc). V vy, im quan trng
trong kim ton s hu hiu l phi xem xt gia kt qu mong i trong k hoch
vi kt qu thc t qua hot ng.
Trong tt c cc ng ngha ca t hu hiu th c l ng ngha ph bin nht
nhng li phc tp nht l lin quan n vic hon thnh cc mc tiu. Nhng nh
nghin cu khc nhau, vi nhng h thng nh gi khc nhau, c th s c nhng
quan im ring ca mnh v s hu hiu, nhng iu a h xch li gn nhau v
mt quan im chnh l vic hon thnh mc tiu hay l nhng hot ng p
ng c mc tiu.
Mc d quan im cho rng trng tm ca kim ton s hu hiu l kim tra vic
hon thnh mc tiu l t gy tranh lun, th nhng kim ton vin vn c th s
gp phi nhng rc ri v kh khn xung quanh vn ny nh l :
- Cc mc tiu thng xc nh khng r rng, phc tp, thay i v i khi li
mu thun vi nhau.
- Vic xc nh mc hon thnh v n v dng o lng mc hon thnh
thng khng r rng.
- Nhiu k thut hoc chin lc thc hin tuy khc nhau nhng i khi li cho ra
kt qu ging nhau.
(Nhng hon cnh v iu kin lm cn c xy dng mc tiu thng l thch
ca nh lnh o m khng c s tham gia ca cng chng).
Tm li, s hu hiu c nhn nhn nh th no ph thuc vo ngi ang
nghin cu. Cng chng, cc c quan ca chnh ph, nh lnh o ca n v
c kim ton c th c nhng quan im khc nhau. Mi quan im u c
s hp l trong bi cnh ring ca n.
S hu hiu cng c mi quan h mt thit vi tnh hiu qu, bi v n c xem

nh yu t quan trng trong vic xc nh mi quan h gia chi ph b ra v s

hu hiu ca hot ng (Cost-Effectiveness), l vic t c cc mc ch vi
mt chi ph thp nht, hoc vi chi ph t hn, hoc t nht l vi mt chi ph hp
l trong mi quan h vi gi tr ca kt qu to ra.
T nhng vn c phn tch trn ta c th thy gia ba yu t tnh kinh
t, tnh hiu qu v s hu hiu c mi quan h vi nhau, trong tnh hiu qu l
yu t trung gian ni kt gia tnh kinh t v s hu hiu, c biu hin qua s
i y :
3. c tnh c bn ca kim ton hot ng.
T nhng ni dung c trnh by trn, ta c th thy kim ton hot ng c
nhng c tnh c bn nh sau :
- C tnh h thng, c lp v phm vi kim tra rt rng ln. Cng ging nh cc
loi kim ton khc, kim ton hot ng cng bao gm mt chui cc bc cng
vic hoc cc th tc cn thit phi thc hin m gia chng c mi quan h mt
thit vi nhau, nh: lp k hoch kim ton thch hp, thu thp v nh gi bng
chng mt cch khch quan lin quan n i tng c kim ton, pht hnh
bo co kim ton; khi thc hin cng vic ca kim ton hot ng, cc kim
ton vin cng phi m bo c tnh c lp c nh vy mi to c s tin cy
i vi kt qu ca kim ton; kim ton hot ng c s dng cho tt c mi
chng trnh hoc hot ng lin quan n i sng, kinh t, x hi nh : mi
trng, gio dc, y t Cn nu trong mt doanh nghip, kim ton hot ng c
th c s dng cho tt c cc hot ng qun l nh: lp k hoch, tip th, sn
xut, bn hng, nghin cu, nhn s, k ton
- Ch trng n nhng h thng qun l v hot ng kim sot ang c vn
khc mc m chng c lin quan n nhn lc, vt lc v ti lc ca n v.
- Tp trung vo vic nh gi tnh kinh t, tnh hiu qu v s hu hiu ca cc
hot ng trong n v. iu ny c ngha l cng vic ch yu ca kim ton l
phi thu thp v nh gi nhng bng chng chng minh cc hot ng c
kim ton c m bo c tnh kinh t, tnh hiu qu, s hu hiu hay khng?
- To ra c hi ci tin cc h thng qun l v hot ng ca n v. Nh trn
trnh by, mc ch chnh ca kim ton hot ng l gip nh cc nh lnh o
ca n v c kim ton ci tin tnh kinh t, tnh hiu qu v s hu hiu ca
cc h thng qun l v hot ng thng qua nhng kin ngh c nu ra trong
bo co kim ton. Nh vy, kim ton hot ng ch trng n tng lai ca i
tng c kim ton.
4. Li ch ca kim ton hot ng.
Li ch ca kim ton hot ng c th nhn thy trn hai phng din sau y :

i vi x hi:
Qua thc hin kim ton hot ng s:
- Gip vic s dng ngun ti nguyn ca t nc c hu hiu, tit kim v
trnh c nhng lng ph.
- Gip nhng hot ng ca chnh ph c tin trin ng nh k hoch, cht ch
v c hiu lc, bng cch pht hin nhng vn sai tri v kin ngh hng khc
phc hoc la chn mt phng hng khc tt hn.
- Gip chnh ph xem xt vic chi tiu cng qu sao cho tht s c li cho nhn
dn.
- To s an tm v tin tng ca x hi i vi mi hot ng ca chnh ph thng
qua vic nng cao trch nhim gii trnh ca cc c nhn c lin quan n vic
qun l cc hot ng cng nh vic tiu dng cng qu.
i vi n v c kim ton:
Kim ton hot ng to ra nhng li ch i vi n v c kim ton nh
sau:
- Xc nh nhng phm vi trong h thng qun l v kim sot cn phi c ci
tin.
- Thu ht s ch ca nh qun l n nhng nhn t tiu cc c nh hng n
tnh kinh t, tnh hiu qu v s hu hiu ca cc hot ng.
- Gip cho nh qun l c c hi hiu bit su sc v nhng ci mi ny sinh
trong hot ng v qu trnh thc hin ca n v.
- Nng cao nhn thc v khi nim gi tr ca ng tin nhng b phn trong
n v cha c kim ton.
Kt lun:
Mc d ra i mun hn so vi kim ton bo co ti chnh, nhng do li ch ca
n, nn nhiu quc gia ngy cng quan tm n kim ton hot ng, khng ch
ring trong khu vc nh nc m c khu vc kinh t t nhn. i vi Vit Nam,
kim ton hot ng vn cha c ch trng, nhng vi nhng g v ang xy
ra cho thy t nc ta th tnh trng lng ph ca cng, cng nh tnh trng lng
ph hay tht thot cc ngun lc s dng cho tt c cc hot ng ca nn kinh t
cn rt ph bin. Theo xu th chung, tt yu chng ta phi thc hin kim ton
hot ng hn ch bt tnh trng . V vy, c th xem n l mt hot ng c
nhiu trin vng v y ha hn trong tng lai. p ng s mong mi , cc t
chc hip hi ngh nghip v cc c quan chc nng c lin quan nn nhanh

chng tm hiu, trin khai v p dng loi kim ton ny n tht s tr thnh
cng c c lc gp phn vo s pht trin kinh t x hi ca t nc.
Ch thch:
1. Cm t gi tr ca ng tin (value for money) thng c s dng din
t s phi hp ca tnh kinh t, tnh hiu qu v s hu hiu.
2. Kim ton L thuyt v thc hnh, John Dunn, Nh xut bn Thng k, trang
404.
3. Hin nay Vit Nam gn nh tt c nhng thut ng nu trn khi dch thut
hoc c cp n u ch s dng mt thut ng duy nht l Kim ton hot
ng.
4. Auditing and Assurance Services, Jack C.Robertson Thimothy J. Louwers, p
547.
5. Ti liu ca c quan kim ton v kim sot n Kinh nghim v kim
ton hot ng v cc phng php qun l kim ton, H Ni, thng 8/2002.
6. Modern Auditing, Australia, 1996, p 809.
7. T Effectiveness hin nay c nhiu tc gi khc nhau dch sang ting Vit theo
nhiu thut ng khc nhau nh : Hiu lc, hiu nng, hu hiu. V vy, c th dn
n c nhng cch hiu khc nhau v ni dung v ngha ca n.
Ths. on Vn Hot
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