Internal control systems are increasingly playing an important role, ensuring safety and efficiency in the operation of commercial banks. However, in fact, commercial banks are difficult to establish and operate this system, although there have been regulations on the internal control system of the State Bank in Circular 13/2018. / TT-NHNN. The article proposes the solution for Vietnamese commercial banks to improve the internal control system according to international practices recognized. Commercial banks are the only type of business in Vietnam with documents Specific regulations and guidelines for internal control systems Overview of internal internal control system (KSNB) is a wide meaningful concept, multiple researchers and defined organizations
. However, the most common is the definition of the US National Council of Financial Councils on the anti-fraud on financial statements (financial statements) - COSO. In 1992, COSO defined: "KSNB is a process dominated by the manager, board and unit employees. It is set to provide a reasonable guarantee to achieve the objectives: the effectiveness and effectiveness of operations; Trust of financial statements; Legal compliance and regulations "
According to the COSO report (1992), the KSNB system consists of 5 components, which are: control environment; Risk assessment; Control operations; Information and communication; Monitoring. Concept of completing the internal control system at Commercial BankTheo dictionary Vietnamese dictionary "Finishing means good and complete". Accordingly, completing HTKsnb at commercial banks (commercial banks) can be understood as a good HTKsnb with the presence and operation of the full components that follow the principles set, thereby helping commercial banks have Can achieve control goals. So based on the KSNB COSO model, a complete HTKsnb is a full 5 component system: control environment, risk assessment, control, information and communication and monitoring activities. These 5 components work together in the method of integration from the relationship between the components defined, when setting up and operating each component in the system must follow the principles to finally help The bank achieved control goals, including: Operation objectives, reliable financial statements and compliance targets. The criteria for assessing the completion of the internal control system at Commercial Commercial Bank HTKSNB of a commercial bank can pass some criteria as follows: The existing existing of a completed HTKsnb shown in the system is full of components and compliance with principles according to the practices provisions of law. Mold KSNB COSO 2013 emphasizes, a HTKsnb must have a full-component guarantee, including the control environment, risk assessment, control, information and communication, monitoring and compliance with compliance 17 corresponding principles operating in practice; Unable to take the existence of this component to compensate for the non-existence of other components.Coso 2013 also affirms, the direct relationship existence between goals with the components of HTKsnb, which is Any control goal is only achieved when HTKsnb has a full 5 components and any component in HTKsnb is set to aim to achieve all 3 control goals. According to the study of Pricewaterhouse Coopers (2007 ), HTKSNB must be a full system, integrated with management processes to achieve the general objectives of the organization. In order for an organization to achieve goals, 5 environmental components control, risk assessment, control, information and communication and monitoring activities must be integrated into management processes throughout the team function
As a human body, KSNB components and business processes have to interact constantly for a healthy and effective HTKsnb. Objectives and measures of controls from identification and risk assessment must be included in the practical activities of the organization through effective information and communication components to ensure communication flow Flowing to employees responsible for controlling in fact. In 2008, Karagiorgos, Drogalas and Dimou in their research have also noticed some interactions between the components of HTKsnb and the effectiveness of the KSNB in the bank Greek. The study has generalized theories and experiments, from which indicating that the components of KSNB are important to banks - it will decide the existence and success of banking business activities. Amudo and Inanga (2009) identified the following 6 main components of an effective HTKsnb: environmental control, risk assessment, control, information and communication activities, monitoring and technology activities Information with the model is developed based on the COSO KSNB framework and information technology management standards (Cobit). Since then, the study has evaluated the effectiveness of KSNB related to the existence and operation of 6 . Dịch vụ:
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