KIEM
TOAN NHA
NUdC
^•^
DE
TAI
NGHIEN
CUU
KHOA HOC CAP
BO
DINH HU6NG
VA
GIAI
PHAP XAY DUNG HE
QUAN
LY
CO
S6 DU LIEU
VE
DOI lUONG
KIEM TOAN
VA HE THONG VAN BAN QUY PHAM PHAP LUAT
TRONG HOAT
DONG
KIEM TOAN
Ma
so:
5.02.11
So
Dang ky:
-

tat
va
thuat
ngu'
Chir Viet
tat
BanDH 112KTNN
BCKT
BCTC
BLD
BPC
CCHC
CKKT
CNTT
CSDL
CSDL
KTNN
CSDLKV
DA
DM
DNNN
DNTN
DVDKT
DTXDCB
E/A
KDL
KH
KH &BDCB
KT
KT-KT

chuc
nang
Cai
each
hanh
chinh
Cong khai kiem toan
Cong nghe thong tin
Co so
du'
lieu
Co so du lieu kiem toan nha nuoc
Co so
du'
lieu tai cac khu vuc
Duan
Danh muc
Doanh nghiep nha nuoc
Doanh nghiep tu nhan
don
vj
dugc kiem toan
Dau
tu xay dung co ban
Mo
hlnh ihuc
he/ Lien ket (Entity/ Association Model)
Kho
du'
lieu. CSDL nhieu chieu tap trung so lieu de ho

Ngan sach dja
phifong
Ngan sach trung uong
Phan mem dung chung
Phan mem tac nghiep
QLDA
QTCSDL
SA
SXKD
TSCD
TCT
TNHH
TTTHDL KTNN
TVKT
Thue GTGT
Thue TNDN
Thue TTDB
Thue XNK
TVKT&CKKT
TW
UML
UBND
UBTVQH
VBPQ
VPKTNN
XDCB
WAN
Quan
ly
du an

Van phong Kiem toan Nha nuoc
xay dung co ban
Wide area network. Mang dien rpng
MUC LUC
MO DAU 1
CHITONGI
4
CO
S6
KHOA HOC XAY
Dl/NG
HE QUAN LY CO SO
DtT
LIEU VE DON VI
DU^OC
KIEM TOAN VA HE THONG VAN
BAN PHAP QUI PHUC VU CHO HOAT
DONG
KIEM TOAN
1.1. TONG QUAN VE HE THONG THONG TIN VA HE THONG 4
THONG TIN CUA KTNN
1.1.1
.Khai
niem
v6
he thong thong tin 4
LL.2.
Tong quan ve he thong thong tin KTNN 13
1.1.3. Cac
buac

nghla
cua he thong
CSDl.
DVDKT
doi
vdi
boat dong kiem toan
1.2.5.
Noi dung thong tin can quan ly
ciia
cac dan vi
dtrgc
kiem toan 35
1.2.6.
Mdi
quan he
giiJa
he thong CSDL dan vi dugc kiem toan vai cac 49
he thong CSDL khac
tiong
Kiem toan Nha
nude.
1.2.7.
Kha nang tin hgc hoa cua he thong CSDL DVDKT
51
1.3. HE THONG CO
sO DU
LIEU
VAN
BAN PHAP QUI PHUC 54

THUC TRANG CONG TAC QUAN LY CO
sO D0
LIEU DON
VI DUOC KIEM TOAN VA VAN BAN QUI PHAM PHAP LUAT
CUA KIEM TOAN NHA
NUOC
2.1.
THirC
TRANG CONG TAC QUAN LY CSDL DON VI
DUQC
67
KIEM
TOAN TRONG KTNN
2.1.1.
Thu thap thdng tin
v6
DVDKT 67
2.1.2.
Viec xtr ly va
luu giS
thdng tin
ve
DVDKT 70
2.1.3.
Danh gia chung ve
thue
trang cdng tac quan ly CSDL DVDKT 71
trong KTNN
2.1.4.
U'dc

CO
S6 DC
LIEU DON VI DUOC KIEM TOAN VA VAN BAN PHAP
QUI TRONG HOAT
DONtJ
KIEM TOAN
3.1.
DINH HUONG DOI
VOl
VIEC XAY DUNG HE
THONC;
QUAN 80
LY CSDL DON VI DUOC
KIEM
TOAN VA VAN BAN PHAP QUI
TRONG KTNN
3.1.1.
Md ta chung ve he thdng 80
3.1.2.
Yeu
cSu
cu the dat ra ddi vdi he thdng quan ly CSDL DVDKT va 82
VBPQ
3.1.3.
Lira
chgn phuang phap phat trien xay
dimg
he thdng 85
3.1.4. Cac
chuain

3.3.
NOI
DUNG
VA
PHUON(;
PHAP DANH GIA NGHIEM THU HE
HI
THONG QUAN LY CSDL VE DTKT VA VBPQ
3.3.1.
Danh gia
miJc
dg dap
iJng
cac yeu
cau
dat ra
111
3.3.2. Kiem tra thanh phan ctia he thdng
113
3.3.3.
Hlnh
thirc
to churc danh gia, nghiem thu
1!
5
3.4. DIEU
KIEN
CAN THIET DE XAY
DUNG
HE

triic ciia
Trung tarn
Tich
hgp
DiJ
lieu va he thdng
127
mang dien rdng
ciia
KTNN
Phu
luc
2 - Gidi thieu ve mot sd md hlnh phat trien he thdng
135
Phu luc 3- Mgt sd phuang phap phan
ifch ihiel ke he
thdng
141
MO DAU
Viec xay dung, quan ly he thong thong tin ve ddi
tu'gng kiSm
loan (dan
vi
diTdc
kiem toan) va he thong thdng tin van ban phap qui trong boat ddng
kiem toan la nhu
cau
tat yeu
ciia
boat dong

chii
yeu
ciia
Kiem toan Nha nu'dc.
Cac thdng tin du lieu ve dan vi dugc kiem toan va van ban phap qui can
thiet cho boat ddng kiem toan cd khdi lugng rat
\6n,
da.
dang ve
chiing
loai va
hien nay
nam
rai rac
a
nhieu nguon thdng tin khac nhau, viec
tia ciJu tim
kiem
chii yeu bang
thii
cdng.
Tinh
trang do dan den viec rat khd khan cho viec tra
cu'u,
tong hgp va
tim
kiem thdng tin can thiet, anh hudng den hieu qua
ciia
boat
ddng kiem toan.

cac
thong tin ve cac dan vi dugc kiem toan, cac van ban phap qui
thl
mdi dap ting
dugc yeu cau dat ra
trudc
mat va
lau
dai.
Hien nay Kiem toan Nha
nude
dang trien khai De an" Tin hgc hoa quan
ly hanh chfnh Nha nu'dc
ciia Ki6m
toan Nha
nude
giai doan
2001-
2005", cac
dir
an xay dung cac he quan ly ca sa dii lieu ve dan vi dugc kiem toan va cac
van ban phap qui trong boat ddng kiem loan thudc
Dd
an khi trien khai can
dugc dinh hudng va cd
nhiJng
giai phap phii hgp, hieu qua dap
ling
dugc yeu
cau hien tai va

dijng
cdng nghe thdng tin trong KTNN.
- Dua ra cac dinh hudng va giai phap cdng nghe, trang bi, hlnh
thiic
to
cbirc,
quan ly cac CSDL ve dan vi dugc kiem toan, CSDL ve van ban phap qui
phuc vu cho boat ddng kiem toan
ciia
KTNN.
PHAM VI NGHIEN CUU
- He thdng cac dan vi dugc kiem toan;
- He thdng cac van ban phap qui
sir dijng
trong boat ddng kiem toan;
- Cac boat ddng kiem toan va quan ly
kieim
toan;
- Cac qui
trlnh,
chuan
muc kiem toan;
- Cac cdng nghe va giai phap ky thuat tin hgc trong viec xay dung be
thd'ng tin hgc quan ly ca sd
dQ'
lieu pho bien hien nay tren the gidi.
PHUONG
PHAP NGHIEN
ClTU
- Su dung cac

pbij
liic:
Chirong
1- Ca sa ly
luan ciia
viec xay
dij'ng
he quan ly ca sd du' lieu ve
dan vi dugc kiem toan va van ban phap qui
phiic
vu cho boat ddng kiem toan;
Chirong 2-Thuc trang cdng tac quan ly ca sd dir lieu ve dan vi dugc
kiem toan va van ban phap qui cua Kiem toan Nha
nude;
Chirong 3- Dinh hudng va giai phap
xay diing
he thd'ng quan ly ca sd dii'
lieu ve dan vi dugc kiem toan va van ban phap qui
phiic vij
boat ddng kiem
toan.
CHUONG1
CO
S6
LY LUAN CUA VIEC XAY DUNG HE QUAN LY CO SO
DU
LIEU
VE DON
VI
DUOC KIEM TOAN VA HE THONG VAN BAN

tir,
co cac
nioi
quan he, rang
huge Idn
nhau
vd
cung
hogt
dong
huang
tai mot muc dich chung.
a)
Cac
phan
tii
cua he thong
Cac phan
tii'
ndi d day
thue
chat la cac thanh phan hgp thanh he thdng,
dugc hieu nhu sau:
- Cac phan
tir
do c6 the rat da dang: chang ban trong mot he thd'ng mat
trdi cac phan tir la mat trdi, qua dat, hoa tinh,v.v ; trong he thd'ng than kinh
thl cac phan tir la bd dc, tuy song, cac day than kinh,v.v ; cd khi cac phan
tii'
lai la nhirng ddi tugng

Ian
nhau), tao thanh mot cau true (hay mot td
cbtJc).
Chang ban,
trong mot he
thdng
hanh chinh, gom cac can bd va nhan vien, thl giua hg ton
tai cac md'i rang bugc ve phan cap, phan
quydn,
cac quan he
ve
doan the, cac
quan he ve dan
sir.
c) Su
hoqt
dong
vd
muc dich cua he thdng
Su bien ddng
ciia
he thdng the hien tren hai mat:
•
Su"
tien trien, tuc la cac thanh phan
ciia
nd (cac phan tir va cac quan he)
cd the cd phat sinh, cd tang trudng, cd suy thai, cd mat di.
•
Si( hogt

M6i
trUdnq
Cai vao
Cai ra
Hlnh
L
Mo hinh tdng quan mot he thong
1.1.1.2. He thong thong tin
a) Dinh
nghia:
He thd'ng thdng tin la mot he thd'ng luu trii va xir ly thdng tin
nham dat dugc mot muc
dich
nha't dinh.
Vl du: he thd'ng thdng tin quan ly hgc sinh, he thd'ng thdng tin
dir
bao
thdi tie't, he thd'ng thdng tin dieu hanh san xuat, v.v
Mot he thd'ng thdng tin cd
the
dugc phan chia thanh nhieu he thd'ng
thdng tin con, mdi he thd'ng con se dam nhan nhung chirc nang nbat dinh.
Vi
du: he thd'ng thdng tin quan ly trong mot cdng sd cd the; bao gom: he thd'ng
quan ly ho sa can bd, cdng
chiJc;
he thd'ng quan ly thdng tin tai chinh; he thdng
thdng tin ve tai
san,v.v
Viec to chuc mot he thd'ng thdng tin cd the sir dung cac phudng phap,

tinh,
dla
CD,v.v
va mdi trudng mang may tinh hoac internet.
De xir ly cac thdng tin dang sd, he thd'ng thdng tin phai sir
diing
cac
phuang tien, va cdng nghe mdi dd la may tinh, ky thuat tin hgc, cdng nghe
thdng tin.
Mot he thd'ng thdng tin cd
sii'
diing
may tinh va cdng nghe thdng tin
dugc ggi la mot he thd'ng tin hgc (phan dudi chung tdi se md ta chi tiet ban ve
he thd'ng tin hgc).
b)
Xii
ly thong tin trong he thdng thong tin
Ta hieu xir ly thdng tin la tap hgp nhirng thao tac ap dung
len
cac thdng
tin nham
chuydn
chung ve mot dang
trirc
tiep sir
dting
dugc: lam cho chung trd
thanh hieu dugc, tdng hgp ban, truyen dat hdn, hoac cd dang dd boa
Ndi cu the han thl mot xir ly thdng tin de cap mot hay mot sd trong cac

lieu ghi nhan
thiJC
trang
ve
td chu'c,
boat ddng
ciia
dan vi va cac
xd
ly cho phep bien ddi cac dir lieu.
• Cac dii lieu: Do la cac thdng tin dugc luu va duy
tri
nham phan anh
thue
trang hien thdi hay qua khir
ciia
td chirc hoac dan vi. Cd the tach cac
du'
lieu nay thanh hai phan:
+ Cac dir lieu
tinh:
phan anh cau true ndi
bd
cua cd quan, nhu dir lieu ve
nhan su, nha xudng, thiet bi,v.v cac thdng tin nay thudng khdng bi thay ddi
trong
mdt
thdi gian dai. Su
didu
chinh lai cac du lieu cho thich hgp khi cd

each
tij'
ddng), neu dd la loai
quyet dinh dua tren giai thuat (khac vdi loai quyet dinh
diia
tren
trijc
quan).
Mdi xir ly thudng la mdt su ap
diing mdt
quy tac quan ly dinh
sin
va
dien ra theo mdt trat tu dinh san (ggi la
thi'i
tuc). Cac quy tac quan ly va cac
thii
tiic
cd the dugc an dinh bdi he thd'ng quyet dinh
ciia
dan vi va nhu vay
cbiing
cd the bi dieu chinh theo y mud'n (chang ban cac quy tac tieu thu san pham,
phuang phap phan phdi cac trg cap, cac quy dinh ve che
dd
thudng,v.v ),
nbu'ng cbting
cd the dugc an dinh tir ben ngoai dan vi, dac biet la bdi Nha nu'dc
(vi du quy tac tinh thue VAT, each tinh
luang

he thdng thdng tin,
vdi cac mdi
lidn
quan
ve
dir lieu giira chung, nhu trong Hlnh 2
Cac su kien tien hoa
(Cap nhat)
Dff
lieu
vao
';
Cac that
Ti
so
Dulieu
Ve cau
true
Co
quan
Xtrly
- Cac quy tac quan ly
- Cac thu tuc
Du lieu thay ddi
Ve hoat dong
(Kinh doanh /dich vu)
I
Ket qua ngoai
Ket qua tronn
(Thu thap)

le,
nhu in
mdt
bang bieu thd'ng ke, lap
mdt
boa
dan,v.v
10
•
MiJc
trung
binh:
may tinh
ciing
vdi con ngudi
cdng
tac, phan cdng vdi
nhau de thue hien
mdt
quy trlnh quan ly phirc tap hay
de
giai quyet mdt
van de
Idn.
•
Miic
cao: may tinh ddng vai trd
chii
chd't trong qua trlnh xir ly thdng tin,
con ngudi khdng can thiep vao qua trlnh nay, va chi cd nhiem

trang
hien thdi va hoat ddng hien thdi
ciia
dan vi. He thd'ng thdng tin thu thap cac
thdng tin den tir mdi trudng
ciia
dan vi, phdi hgp vdi cac thdng tin cd trong ca
sd dir lieu de ket xuat cac thdng tin ma nha quan ly can, ddng thdi thudng
xuydn
cap nhat ca sd dii' lieu
de
giu cho cac thdng tin d dd ludn phan anh diing
thue trang hien thdi
ciia
ddn vi.
Cac he thdng tin quan ly thudng dugc phan loai theo hai
mire:
+
Mii'c
thap, hay cdn ggi la
miic
tac nghiep, he thd'ng chi cd nhiem vu in
ra
mdt
so bang
bidu,
chiing tir giao dich theo khudn
mau ciia
cac xu ly bang
tay truyen thd'ng. Ba'y gid he thdng thudng dugc ggi la he xir ly dir lieu (Data

ciia
ngudi diing dat ra khi chgn lua cac quyet dinh
ciia
mlnh.
b) He thdng tu dong hod san xuat (Automatized Manufactoring Systems)
hay cdn ggi la He thdng dieu khien qua trinh (Process Control Systems):
Dd la cac he thd'ng nham xir ly va dieu khien tu
ddng
cac qua trlnh van
hanh cac thiet bi trong san xuat,
vidn
thdng, quan
sii',v.v
Cac he thd'ng nay
deu phai lam viec theo phuang
thue
xir ly thdi gian
thue.
Ve mat kien
true
vat
ly, thl ben canh cac phan mem, be thdng nay bao gdm nhieu loai thiet bi tin
hgc da dang: Tir cac CPU phd dung thdng thudng, den cac may tinh chuyen
dung, cac otdmat lap trlnh dugc, nhu cac PLC (Programmable logic
controller), cac dudng
truydn,
cac cam bien, cac kich boat, cac
bd cbuyeln
ddi
A/N

litig diing
chay tren dd. Dd cd the la he dieu
hanh, chuang trlnh dich, he quan tri ca sd dii' lieu, he giao dien ngudi/
may,v.v Chiing khai thac cac dich
vii
tang thap
ciia
cac phan cirng
de
dua ra
cac giao dien khai
luge,
dd sir
dijng
cho cac chuang trlnh ii'ng dung.
e) Cac he thdng tu dong hod van phong (Automated Office Systems):
Tu ddng hoa van phdng la
each
tiep can nham dua may tinh vao boat
ddng van phdng, cho phep than tdm mgi viec tinh toan. giao luu, quan ly thdng
tin tat ca vao trong cac cira sd tren man hlnh may tinh, cd ngay tren ban lam
viec
ciia
mdi thanh vien.
Mdt
he thd'ng tu
ddng
boa van phdng phai cung cap
dugc it nha't
mdt

thao duy nhat), trao ddi du lieu
(sir'
md
rdng ciia
thu tin dien
tir),
cac
cudc
trd chuyen hdn hgp du lieu va tieng ndi, ndi
ghep
cac man hlnh
vdi nhau;
+ Ket ndi cira sd: chuyen giao nhan chdng giira cac chirc nang, khdng
phai ton chd;
+ Xir ly van ban: soan thao, sira chira, mi trang,v.v cac tai lieu van tu
va dd hoa.
Hien nay cac he thd'ng tin hgc (He thdng thdng tin cd sir
diing
may tinh,
thdng tin dugc xir ly tu ddng d nhieu ca'p do) da trd nen phd bien va dang dan
thay the cho cac he thdng thdng tin kieu cu. He thd'ng thdng tin kieu mdi (be
13
thdng tin hgc) da td ra cd nbu'ng uu
die;m
vugt
trdi
ddng thdi tao ra nhirng kha
nang mdi ma nhirng he thd'ng thdng tin kieu cu (xir ly dang giay,
thii
cdng)

tien ,
cdng cu trong viec td chii'c trao ddi, xir ly, luu tru' cac thdng tin trong viec
quan ly dieu hanh
ndi
bd
ciia mdt
dan vi cung nhu toan
bd
KTNN. He thdng
nay bao gdm cac thanh phan:
• He quan ly van ban (cdng van giay td)
He thd'ng cd chii'c nang: quan ly toan bd cdng van di va den KTNN
tii'
ben ngoai va cac ddn vi thudc,
trirc
thudc KTNN. He se bao gdm chudng trlnh
quan ly va CSDL ve cdng van den va di
ciia
cac dan vi trong KTNN.
14
He dugc cai dat tai may
chii
cua Trung tam tich hgp dir lieu KTNN va
cac may
chii ciia
cac dan vi KTNN khu
virc.
• He quan ly ke hoach, tien do thirc hien va tdng hgp thdng tin bao cao
Day la thanh phan quan trgng
ciia

thue
hien ke' hoach (ngudn du' lieu cung cap
se lay tir he quan ly van ban, cac bao cao giri
tii'
cac dan vi, bd phan
thue
bien
nhiem vu)
+ Tong hap thong tin bdo cdo: Chudng trlnh cung cap nhirng chii'c nang
tu ddng tdng hgp cac tieu thii'c can quan ly trong cac bieu
mSu
bao cao dugc
dinh dang san. Cac thdng tin bao cao nay theo dinh ky dugc chuyen tdi lanh
dao KTNN hoac cac bd phan lien quan hoac dugc tao ra theo
yeu
cau dot xuat
ciia
ngudi quan ly.
He se sir dung cac hlnh thii'c trao ddi thdng tin tren mang
ciia
KTNN.
• He Quan ly van ban qui pham
ciia
KTNN
Cac van ban qui pham
ciia
KTNN bao gdm cac quyet dinh. chi thi. qui
che,
chuan muc dugc Tdng KTNN phe duyet va ban hanh
thii'c

toan
• Quan ly vat tu tai san
Cac chuang trlnh quan ly ndi tren tai cac dan vi deu cd cai dat chii'c
nang cap nbat thdng tin
tii'
cac CSDL rieng
ciia
dan vi tdi he thdngCSDL chung
tdng hgp
trdn
may
chii ciia
Trung tam tich hgp KTNN qua mang.
b.
Trang thdng tin dien
tu
(Web site) cua KTNN
Trang thdng tin dien tir
ciia
KTNN tren mdi trudng Internet dugc
xay
dung nham muc dich:
- Quang ba cac thdng tin ve chirc nang nhiem vu, ca cau td chii'c va boat
ddng
ciia
KTNN den cac cdng chii'c trong KTNN va cac ddi tac ben ngoai
- Cung cap cdng cu tra cu'u hieu qua cac thdng tin ve van ban phap qui, he
thdng
chuain
muc va quy trlnh kiem toan

ndi
bd KTNN.
He thd'ng gdm cd: Chudng trlnh quan ly va cac CSDL diing de luu tru'
cac thdng tin can thiet.
Chudng trlnh quan ly cd cac chii'c nang sau:
+ Cap nhat cac ke hoach thanh tra,
kieim
tra, cap nhat dan thu khieu td bao
cao
viec thue hien;
+ Tra
ciJu,
tim
kiem thdng tin;
+ Tdng hgp, phan loai cac vu viec, ddn thu va tao cac bao cao;
Chuang trlnh dugc cai dat tai dan vi dugc giao nhiem vu thanh tra -
kiem tra
ciia
KTNN. Cac CSDL se dugc luu
trQ'
tren may
chii ciia
Trung tam
tich hgp KTNN.
1.1.2.2. Phan he thdng tin quan ly
ChiJfc
nang: nham muc tieu thu thap, luu giu', xir ly va cung cap thdng
tin phuc vu cdng tac dieu hanh, quan ly va thue hien cac nhiem vu chuyen mdn
cua cac
chuydn

qui dinh ve tien luang, phu cap, bao
17
hiem cac bieu tinh thue ) va CSDL tuang ting. He se dugc cai dat tren may
chu
ciia
Trung tam tich hgp
dQ'
lieu KTNN.
• He quan ly CSDL vc cac don vi dugc kiem toan
He gdm cd chuang trlnh quan ly CSDL cac dan vi dugc kiem toan ( cac
doanh nghiep, dan vi , td chuc thudc dan vi dugc kiem toan cua KTNN ) va
CSDL tuang ung. Chuang trlnh cho phep cap nhat, tra
ciiu,
tdng hgp theo cac
tieu
thiifc
can thiet. He thd'ng dugc cai dat
trdn
may
chii
tai trung tam tich hgp
KTNN. He phuc vu cho toan bd qua trlnh quan ly
tii'
khau lap
ke
hoach,
thue
hien va ket
thiic
kiem toan vdi nhieu ddi tugng sir dung : lanh dao, chuyen vien

KTNN. dgn vi quan ly sir
diing
la Phdng tdng hgp
ciia
Van phdng KTNN.
1.1.2.3. Phan he thdng tin phuc vu dich vu cdng
Chu'c nang: nham muc
tidu
trg giiip cho cac dich vu cdng
ciia
KTNN cd
hieu qua cao nhat. Hoat
ddng
kiem toan
ciia
KTNN hien tai la viec
thue
hien
chii'c nang va nhiem vu
ciia
Nha
nude
giao cho; ddi tugng phuc vu
ciia
KTNN
mdi chi dugc qui dinh trong pham vi hep. Tuy nhien vdi
sir
phat trien \a yeu
cau cua xa
hdi

Ndi dung: He nay bao gdm:
• He tu van va thdng tin kiem toan cho Chinh Phu, Qudc
bdi.
Chit tich
nude, de cd ca sd ra quyet dinh quan ly Nha
nude;
• He tu van cho mdt doanh nghiep, dan vi ve quan ly tai chinh;
• He trg giiip danh gia hieu qua dau tu, sir dung cac ngudn vd'n boat
ddng
quan ly kinh doanh
ciia
mdt doanh nghiep;
• He cung cap cac thdng tin tdng hgp ve
tinh
hlnh quan
ly
tai chinh, hieu
qua san xuat kinh
doanh ciia mdt
dan vi;
• He tu van cho cdng dan ve cac thdng tin lien quan den boat ddng kiem
toan
ciia
KTNN ma cdng dan can biet, chat van,
yeu
cau tu van;
• He trg giiip kiem toan ndi
bd
cho cac doanh nghiep;
• He cung cap cdng khai ket qua kiem toan theo qui dinh

KTNN dugc md ta trong Hlnh 3.
dm k •
19
Cac mang
thong tin khac
He Quan ly van ban
He Quan ly tai chinh
He Quan ly nhan
sir,
luong
Thong tin tu van cho
C.Phii,
QhOi,
He quan ly dinh muc KT-
KT
He quan ly don vi duoc
KT
He thong
dan
tin tra Idi
coug •"
He thong tin
tOng
hap tai
chinh doanh nghiep
He tra giiip kiem toan noi
bo
CP-Net, Mang
QH, VPTW D
Phan he thdng tin

Hlnh 3- So do he thdng thong
ciia
KTNN
Trong khudn khd nghien cii'u
ciia
De tai, chiing tdi di
sau
vao nghien cu'u hai
he thd'ng quan ly CSDL thudc phan he quan ly thdng tin dd la: He quan ly
CSDL ve ddn vi dugc kiem toan va He quan ly cac van ban phap qui phuc vu
cho kiem toan.