Characteristics of Activities and Management Organization of Vietnam Academy of Traditional Medicine

To reduce the risk of errors, waste, intentional wrongdoing, and unpreventable risks, a control system requires that no one person is given too much responsibility and authority to avoid creating an environment where fraud and error can occur. The five primary responsibilities include authorizing, approving, recording, processing, and evaluating transactions. However, collusion among these groups will reduce or destroy the effectiveness of the internal control system.

In some cases, where the organization is small, there are too few employees to implement segregation of duties. In these cases, leaders must recognize the risk and compensate with other controls such as staff rotation. Staff rotation ensures that one person does not handle all aspects of the business for an extended period of time. Also, encouraging and requiring employees to take annual leave can help reduce risk by providing temporary staff rotation.

* Documents and records

Designing vouchers and books and using them appropriately helps ensure accurate and complete recording of all data on transactions that occur. Voucher and book templates need to be simple and effective for recording, minimizing errors, duplication, easy to compare and review when necessary. Vouchers need to leave spaces for approval and confirmation of those involved in the transaction. Unify the numbering of vouchers arising in the unit for easy management, easy to trace and minimize possible fraud and violations.

Access to assets and records must be limited to those individuals who are responsible for their custody or use. The responsibility of the custodian of assets is demonstrated through documents, inventories, and records. Restricting access to assets reduces the risk of misuse or loss of State assets. The extent of the restriction depends on the risk of loss of assets. The extent of the restriction must be considered and determined.

* Revenue and expenditure activities

- Based on current legal regulations, build a system of documents

The legal document stipulates the list of specific revenue and expenditure norms for the entire unit.

- Establish a KSNB department in the unit that is independent from the department that performs the activities.

revenue and expenditure activities to monitor and check the revenue and expenditure activities of the unit.

- There should be a form of reward and encouragement for individuals who perform well in revenue and expenditure work and strict punishment for individuals who violate.

- Regularly train staff directly involved in the unit's revenue and expenditure activities.

- Update new documents of competent State agencies into the unit's internal spending regulations.

- Publicize the internal spending regulations of the unit so that every individual in the unit can understand and implement them.

* Check comparison

Transactions and events must be checked before and after processing. Records must be reconciled with appropriate documents to promptly detect and handle errors.

Operations, processes and activities should be reviewed periodically to ensure compliance with applicable principles, procedures, policies and other requirements.

Careful monitoring ensures that the organization's goals are being achieved.

Employee assignment and acceptance of work includes:

- Clear communication, obligations, responsibilities and accountability assigned to each member.

- Systematically evaluate the work of each member within the necessary scope.

- Approve work according to standards to ensure work is performed in the right direction.

Supervisors provide employees with the necessary guidance and training to ensure that errors, waste and misconduct are minimized and results are achieved.

1.3.5. Monitoring activities

Monitoring is the process by which management evaluates the quality of control activities. Internal control systems need to be monitored to assess the quality of their performance over time. Monitoring may be performed on a regular basis, periodically, or a combination of both.

* Regular monitoring:

Regular monitoring of internal control is established for the normal and repetitive activities of the organization. Including regular monitoring and management activities in the process of performing daily work of employees. Regular monitoring is carried out on all elements of internal control and is related to the prevention and detection of all violations of law, uneconomical, ineffective of the system.

* Periodic monitoring:

The extent and frequency of periodic monitoring depends on the assessment of the level of risk and the effectiveness of ongoing monitoring. Periodic monitoring covers the overall assessment, effectiveness of internal control and ensures that internal control achieves the desired results based on control methods and procedures.

Weaknesses in internal control must be communicated to senior management. This monitoring includes reviewing audit findings and auditor recommendations to ensure they are effectively implemented.

At the SNCL unit, the People's Inspectorate, representing the Trade Union, is the agency.

Monitor revenue and expenditure activities and other activities of the unit.

Chapter 1 Summary

Through chapter 1, the author has stated the concept, objectives, necessity and benefits of internal control of revenue and expenditure activities in the SNCL unit.

The elements that make up the internal control of revenue and expenditure activities in the SNCL unit according to INTOSAI 2013 include 5 elements: Revenue and expenditure control environment; Revenue and expenditure risk assessment; Information and communication; Control system and Monitoring activities.

These factors are the criteria to evaluate the effectiveness of internal control of revenue and expenditure activities in the SNCL unit, they affect each other. Effective internal control of revenue and expenditure activities can prevent and detect violations and weaknesses in the organization's operations. Internal control of revenue and expenditure activities aims to achieve the following goals: (1) Effective and efficient operations; (2) Ensuring the honesty and reliability of financial statements; (3) Compliance with laws and regulations.

Effective revenue and expenditure control will help units achieve their operational goals, however, revenue and expenditure control itself also has certain inherent limitations.

Based on the theory of revenue and expenditure control, managers can build revenue and expenditure control suitable to the characteristics and scale of the unit, helping managers to manage the economic resources of the unit more effectively and efficiently. At the same time, it helps the unit build a solid management foundation to serve the expansion and development of the unit.

Chapter 1 is the theoretical basis for analyzing and evaluating the current situation in chapter 2 and is the basis for developing solutions to improve the internal control of revenue and expenditure activities in chapter 3 of the thesis.

Chapter 2

CURRENT STATUS OF INTERNAL CONTROL OF REVENUE AND EXPENDITURE ACTIVITIES AT THE VIETNAM ACADEMY OF TRADITIONAL MEDICINE AND PHARMACY

2.1. Characteristics of operations and management organization of Vietnam Academy of Traditional Medicine

2.1.1. Formation and development of Vietnam Academy of Traditional Medicine

It can be said that Vietnamese medicine in general, and traditional medicine in particular, have always developed in tandem with the country's socio-economic history. On March 11, 1971, the Minister of Health signed Decision No. 133/QD-BYT to establish Tue Tinh Traditional Medicine School to develop traditional medicine to a new level. In November 1975, Tue Tinh Traditional Medicine High School was established on the basis of Tue Tinh Traditional Medicine School and became a formal training center for traditional medicine staff to serve the work of public health care.

In the strategy for developing Vietnamese Traditional Medicine and Pharmacy issued together with Decision No. 222/2003/QD-TTg dated January 3, 2003 of the Prime Minister, it was determined that: "Traditional Medicine and Pharmacy is a cultural heritage of the nation, with a great role and potential in the cause of caring for and protecting people's health, so it is necessary to focus on inheriting, preserving and developing" . One of the solutions for human resources identified is: Expanding the quantity, form and type of training in the field of training traditional medicine and pharmacy practitioners with different levels such as: traditional medicine doctor, master, doctor,... From that perspective and solution, on February 2, 2005, the Prime Minister signed Decision No. 30/2005/QD-TTg on the establishment of the Vietnam Academy of Traditional Medicine and Pharmacy.

Full name: Vietnam Academy of Traditional Medicine

International transaction name: Vietnam University of Traditional Medicine English abbreviation: VUTM

Head office address: No. 2 Tran Phu, Mo Lao Ward, Ha Dong District, Hanoi City. Vietnam Academy of Traditional Medicine was established on the basis of Tue Tinh Traditional Medicine High School - a school with a long tradition of training medical staff in traditional medicine for the Northern provinces and became

The country's largest institution for training traditional medicine practitioners.

The Academy consists of 4 constituent systems: Training system, General Practice Hospital, Tue Tinh Traditional Medicine Research Institute, and Social Needs Training Center.

After nearly 15 years of establishment, the Academy has gradually improved its organizational structure, built a team of highly qualified managers and lecturers to meet the requirements of the mission. Up to now, the Academy has trained and provided the market with tens of thousands of high-quality traditional medicine medical staff to better serve the health care of the people and the socio-economic development of the country.

With the results in all fields of operation, the Academy has been honored to receive noble awards from the Party, the State and the Ministries: 01 Second Class Labor Medal, 05 Third Class Labor Medals for 01 collective and 04 individuals, Emulation Flag of the Government, 2 Certificates of Merit of the Prime Minister and many certificates of merit and emulation flags of the Ministry of Health, Ministry of Education and Training.

2.1.2. Characteristics of activities of Vietnam Academy of Traditional Medicine

+ Training: Training traditional medicine and pharmacy staff at university and postgraduate levels to meet the needs of traditional medicine and pharmacy staff for the work of protecting, caring for and improving people's health.

Regularly develop training programs in the direction of diversification, standardization, modernization, creating conditions for quickly and selectively absorbing training programs of developed countries on science and technology in the field of traditional medicine and pharmacy in accordance with the development requirements of the country, practically serving the development of society.

Enroll and manage students according to current regulations. Coordinate with students' families, organizations and individuals to handle related issues in educational activities.

+ Scientific research: Scientific research, technology development, combining training with scientific research, production, scientific and technological services in the field of traditional medicine according to the provisions of law.

Coordinate with sectors and social organizations to research the inheritance, preservation and development of traditional medicine, combining traditional medicine with modern medicine to build and develop the scientific specialty of modern, scientific, ethnic and popular Vietnamese traditional medicine.

Applying domestic and foreign scientific and technical achievements in the production, use and testing of oriental medicinal products; methods of using drugs and

Do not use traditional medicine in the work of caring for, protecting and improving people's health.

+ International relations: Actively establish cooperative relationships, sign memorandums of understanding, agreements on training, scientific research, medical examination and treatment with countries and international organizations. Exchange experiences and experts according to the provisions of law; Develop and organize the implementation of joint venture investment projects, partnerships with countries and foreign organizations and individuals, including non-governmental organizations according to the provisions of law. Participate in international organizations on health, education, training, science and technology according to the provisions of law.

+ Team building and organizational structure

Build a team of cadres, civil servants and lecturers of the Academy with sufficient quantity, meeting quality standards, balanced in structure, professional level, age and gender. Develop a practice hospital, Traditional Medicine Research Institute, Library, Information Technology Center, and scientific service centers according to the provisions of law.

+ Management and other activities

Train the Academy's teaching staff to meet the immediate and long-term needs of the Academy. Check and inspect training results, scientific research, and resource management according to the provisions of law, and report to ministries and branches according to regulations.

2.1.3. Management structure of Vietnam Academy of Traditional Medicine

Vietnam Academy of Traditional Medicine is a public service unit, under the direct leadership and management of the Ministry of Health, and under the State management of education of the Ministry of Education and Training. The organizational structure of the Academy is organized into 2 levels:

- Board of Directors includes Director and Deputy Directors

- Functional departments, departments and affiliated units.

Among the units under the Academy, there is Tue Tinh Hospital with an organizational structure including 5 functional departments: Organization - Administration, General Planning Department, Finance and Accounting Department, Nursing Department, Medical Supplies and Equipment Department and 23 clinical and paraclinical departments. Tue Tinh Traditional Medicine Research Institute with an organizational structure including 3 functional departments and research rooms and laboratories. Due to development requirements, the organizational structure of the Academy has been gradually adjusted to suit the scale, profession and type of training, including 14 functional departments, 38 departments, 04 affiliated units, shown in the diagram (Diagram 2.1) :

BOARD OF DIRECTORS

P. Organization and personnel

P. Finance and Accounting

International Administration

TTB Materials

International cooperation

HV Office

Media

PPP

Examiner Dao

Training & Experimentation

KĐCL creates SDH

P. CTCT

& QLSV

P. Science Management

P. CN TT

Lecture Hall Management Board

BM Mathematics and Information Technology

BM Physics - Biology

Chemistry Department

Biology

Foreign language department

BM Political Theory

BM GDTC-GDQP

		BM Tissue Anatomy
Basic Medical Departments

		BM Physiology


		BM Biochemistry


		BM Microbiology- KST


		BM S MD pathology


		BM G surgical pathology


		Public Health BM


		BM VS epidemiology

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		BM Pharmaceutical Chemistry
Department of Pharmacy

		BM Pharmacology


		BM Pharmaceuticals


		BM Preparation


		BM Oriental Medicine


		BM Clinical Pharmacy


		Pharmaceutical Quality Management System

BM of Traditional Medicine		Obstetrics and Gynecology
	Medical specialties

BM Internal Medicine		BM TK- psychiatry


BM Ngoai YHHĐ		BM Geriatrics


BM Nhi		BM Traditional Medicine


BM Acupuncture		BM Internal Medicine


BM Qigong DS		BM Nursing


BM Infectious		BM P recovery function


BM Ngu quan		BM diagnosis of BP