Kiểm toán ngân hàng góp phần ổn định hệ thống tài chính Việt Nam 1761751189

inspecting and supervising agencies; at the same time, ensuring the consistency and suitability between Laws on KTNN and the Law on Organization of the National Assembly, the Law on Organization of the Government, the Law on State Budget, specifically:

Proposal to amend the Law on State Audit 2015

Study amendments to some provisions of the State Budget Law No. 83/2015 / QH13 in Article 23 supplementing item 3: “Participating with the Finance and Budgeting Committee, and other agencies of the National Assembly and the Government in reviewing and verifying reports on state budget estimates, plans on central budget allocation, plans to adjust state budget estimates" into "Participating with the Finance and Budgeting Committee and other agencies of the National Assembly and the Government in considering and verifying reports on state budget estimates, plans for adjusting state budget estimates and central budget allocation plans of KTNN, the deadlines for submitting annual budget reports of ministries, provinces and centrally run cities” in accordance with the provisions of the KTNN.

Propose to the Prime Minister the amendment and supplementation of the Civil Law No. 91/2015 / QH13 Civil Code dated November 24, 2015, in Article 282.

Study the revision of Circular No. 21/2012 / TT-NHNN dated June 18, 2012 on “Regulations on lending and borrowing activities; purchase, sale of valuable papers among credit institutions, branches of foreign banks” issued by the Governor of the State Bank of Circular No. 18/2016 / TT-NHNN to amend and supplement a number of articles of Circular No. 21/2012 / TT-NHNN of June 18, 2012. However, it is not consistent with the regulation on organization and operation of NHCSXH according to the Prime Minister's Decision No. 16/2003 / QD-TTG of January 22, 2003.

Complete documents guiding the implementation of Law on KTNN:

(i) Resolution of the Standing Committee of the National Assembly defining the working position, title structure of KTNN; (ii) Resolution of the Standing Committee of the National Assembly stipulating the criteria for the General Auditor; (iii) Decree of the Government on the organization and operation of Internal Audit at agencies, organizations and entities that manage and use the state budget and assets; (iv) The General Auditor's Decision prescribes the solicitation of professional expertise in the audit by KTNN; (v) The State Audit General's decision prescribes the resolution of recommendations of the audited entities; (vi) The General Auditor's decision providing for the use of audit collaborators.

 Complete the system of audit standards and procedures:

Có thể bạn quan tâm!

Xem toàn bộ 65 trang tài liệu này.

 Promulgate the Government's Decree on disciplining the administrative violations in the field of state audit. One of the basic causes of the above situation is that the State has no regulations on disciplining administrative violations in this field. Therefore, the early promulgation of a Decree on punishing administrative violations in the field of state audit is essential. The development of the Government's Decree on administrative sanctions in the field of state audit should focus on the following 03 groups of violations:

Firstly, acts of the audited entities and related organizations and individuals that violate or do not observe legal obligations under the provisions of the State Audit Law during the process of performing audits;

Secondly, in the implementation of conclusions and recommendations of KTNN, acts of administrative violations in the field of KTNN;

Thirdly, in publicizing audit results, acts of administrative violations in the field of KTNN.

3.2.2. Micro solution

3.2.2.1. Profession-related solution group

Improve coordination mechanism in auditing activities. From the status of audit of state-owned banks and expert survey results, the cases of violations with large amounts of money are usually discovered when auditing credit records with the main points as follows:

Prior to lending: Legal documents; Collaterals records; Economic records

Information verification while in lending process

Follow-up after the disbursement

3.2.2.2. Group of supporting solutions

Promote international cooperation on auditing activities related to the field of central bank audit of countries in the world. Effective measures should be taken to control the quality of auditing and to limit negative competition in audit activities.

3.3. LIMITATIONS AND FUTURE RESEARCH DIRECTIONS

Firstly, the thesis only conducts research on KTNN’s activities at the central banks and three state-owned commercial banks, namely NHNo, NHCT, NHNT and NHCSXH.

Second, the audited figures are secondary and the auditing of the central bank and the

state-owned banks must always comply with the Laws, Decrees and Circulars, but in reality synchronization issues in these documents are not high, leading to inadequate results of the KTNN's conclusions.

Therefore, the future research can cover all state-owned banks, or may extend the sample to cover the whole country and in the region to gain a more general and comprehensive view of the KTNN’s activities, thus contributing to stabilizing the financial system more comprehensively.

CONCLUSION OF CHAPTER 3

In chapter 3, the author presented the orientation to improve the quality of auditing, and presented solutions to improve the quality of auditing central banks and state- owned banks both for agents that manage KTNN, the Government in the management of the central bank and the banks with dominating state capital. The study also pointed out in-depth professional solutions to enhance the capacity and qualifications of the auditors when auditing credit records at banks, in order to improve the quality of organizing the implementation auditing activities at the central bank and the state-owned banks dominated in Vietnam scientifically.

Kiểm toán ngân hàng góp phần ổn định hệ thống tài chính Việt Nam 1761751189 - 7

Gửi bình luận