Mô hình kiểm soát nội bộ của các Công ty quản lý quỹ - Kinh nghiệm quốc tế và hàm ý cho Việt Nam

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Tác giả: Hải Nam Nguyễn

Ngôn ngữ: Vie

Ký hiệu phân loại:

Thông tin xuất bản: Kế toán và Kiểm toán 2023

Mô tả vật lý: 53-59

Bộ sưu tập: Metadata

ID: 407963

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Tóm tắt
Chủ đề

Trên cơ sở nghiên cứu kinh nghiệm và mô hình kiểm soát nội bộ (KSNB) tại công ty quản lý quỹ (CTQLQ) của Anh, Mỹ, Hàn quốc, Singapore, bài viết đề xuất một số gợi ý để hoàn thiện hệ thống KSNB tại các CTQLQ Việt nam hướng đến chuẩn quốc tế. Trong đó, tập trung vào mỗi CTQLQ nên: (i) thiết lập một hệ thống KSNB hiệu quả và định kì đánh giá hoạt động của hệ thống này, (ii) thực hiện quản lý nội bộ theo nguyên tắc toàn diện, hợp lý, công bằng và độc lập, (iii) thực hiện các biện pháp hiệu quả để đảm bảo an toàn và tính toàn vẹn tài sản của khách hàng, (iv) thiết lập cơ cấu quản trị công ty phù hợp, (v) tăng cường quản trị công ty và thiết lập hệ thống cụ thể cho việc ủy quyền, giám sát, (vi) liên tục cải tiến hệ thống quản lý thông tin về hoạt động kinh doanh, tài chính, nhân sự, (vii) thiết lập hệ thống QLRR hoàn chỉnh để xác định, đánh giá và quản trị các rủi ro, và (viii) thiết lập hệ thống quản lý nội bộ nhiều loại gồm quản lý việc ủy quyền, giám sát thực hiện thẩm quyền, nhiệm vụ được phân công nhằm đảm bảo hệ thống KSNB hiệu quả. , Tóm tắt tiếng anh, This article proposes some experiences for improving the internal control system in Vietnam towards international standards based on a study of the internal control models at fund management companies in the UK, USA, Korea, and Singapore. The findings suggest that fund management companies should: (i) establish an effective internal control system and periodically evaluate its operation
(ii) perform its internal management according to principles of comprehensiveness, rationality, fairness, and independence
(iii) take effective measures to ensure the safety and integrity of clients' assets
(iv) establish an appropriate corporate structure
(v) strengthen corporate governance and establish specific systems for authorization and supervision
(vi) continuously improve information management systems on business, financial, and human aspects
(vii) establish a complete risk management system to identify, assess, and manage risks
and (viii) establish a variety of internal management systems, including authorization management, performance monitoring, assigned authority, and tasks, to ensure an effective internal control system.

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