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TRUONG
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TP.HCM·
KHOA
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TOA.N
-KIEM
TOA.N
.-
'...
~
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.-
KHOAL
HIEP
•
;t.
,
_.....
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KIEM
SOAT NOI BO
HO~T
DONG MUA HANG,
TON
TRUvA
THANH
ToAN
TAl
CONG TY TNHH
•
, ,If.
MTVGIOLOC
Giao vien
hmmg
din:
Co Ngo Ngqc
Linh
Sinh vien thl1c
hi~n:
TrlfO'llg
Thj
PhlfO'llg
HAng
MSSV: 1054040099 -
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TP.HCM, ngay
07
thang 05
nam
2014.
~~------
--------~~~~.~.~~~--------
------~~.
~-~--------~--.-.---~------------------
..
------------------
----~~---.-
DANH SACH
sa
DO
Sa
db
1:
Chu trinh
mua
hang, tbn
tm
va thanh toan ....................................................
12
Sa
db
2:
Sa
db
t6
chuc
b9 may quim
ly
cua cong ty .................................................... 22
Sa
db 3: Quy trinh
mua
hang
t~i
cong ty
TNHH
MTV
Gi6L6c..................................
35
Sa
db 4: Tach
bi~t
chuc
nang trong qua trinh
mua
hang .............................................
41
I=-
KIEM SOAT NOI BO
HO~
T DONG 'MUA HANG, TON
TRU
vA
, A ,
~
THANH TOAN
TAl
. CONG TY TNHH MTV GIO LOC
I.
Ly
do ch9n
d~
tai ............................................................................................ i
II M t
·A
h'
A ,
••
.
l,lC
leu
ng
len
cuu
......................................................................................
11
III.
Phuong
phap nghien
cuu
...............................................................................
ii
IV
Pha
.
h'
~ ,
..
.
.
.mvlng
lenCuu
......................................................................................
111
, .
V. Ket cau .......................................................................................................... iii
----------
----
MUC LUC:
. .
pHAN
I:
LYTHUYET NEN TANG ..................................................................... 1
?
'\,?
1.1. Tong quan
ve
h~
thong kiem soat
nQi
hq
...................................................................
1
1.1.1. Khai
ni~m
ki~m
soat n¢i b¢ trong
k€
toan .......................................................... 1
1.1.2. Dinh nghla
v~
KiSm soat n¢i b¢ theo COSO ...................................................... 1
L1.2.1. KiSm soat n¢i b¢ la m¢t qua trinh ............................................................... 2
1.1.2.2. Con nguai. ...................................................................................................2
1.1.2.3. Dam bao
hgp
ly ...........................................................................................2
1.1.2.4. Cae mve tieu ............................................................................................... 3
1.1.3. Qua trinh hinh thanh va phat
tri~n
.................................................................... 3
1.1.3.1. Qua trinh hinh thanh ...................................................................................3
1.1.3.2.
Quy
trinh
sO(;ln
thao ......................................... , ........................................... 5
1.1.3.3. C£u true
eua
bao eao COSO (1992) ............................................................ 6
, .
1.2. Cae
bo
phSD
coa
he
thong kiem soat noi
bo
.............................................................
7
•••
¥ •
1.2.1.
Moi
truang
kiem soat. ........................................................................................7
1.2.2. Dooh
gia
rui
ro ...................................................................................................9
1.2.3.
HO(;lt
d¢ng
ki~m
soat .......................................................................................... 9
L2.4. Thong tin va
truy~n
thong.................................................................................. 9
1.2.5. Giam sat ...........................................................................................................
10
L2.6. M5i quan
h~
gifra eae b¢
ph{'m
hgp
thanh
h~
th5ng
ki~m
soat n¢i b¢ .............
11
1.3.
Ki~m
soat nqi bq
ho~t
dqng mua hang, tan trii', thanh toan .................................
11
1.3.1. Quy trinh
mua
hang, t6n trfr va thanh tooo .........................................................
11
1.3.2. Rui ro ..................................................................................................................
12
1.3.3. Ki€m soat n9i b9 .................................................................................................
13
1.3.3.1. M\lc tieu ......................................................................................................
13
1.3.3.2.
Thu
t\lC
ki€m soat .......................................................................................
15
1.3.3.2.1. Nhfrng thu
t\lC
ki~m
soM
chung .....................................................
15
a.
Phan
chia trach
nhirm
tlay
tli1..
..•..•..•••••.•..•........•................•...•...•. 15
b.
1T,'e;{m
soa't
qu
' h x
U"
I'
thong In
At'
"~J
a'
trln y .............................................. . 15
? ,
c.
Kiem
soot
v{it
chat .......................................................................... 17
d. Phon tich
Ta
soot ............................................................................ 17
1.3.3.2.2. Nhfrng thu
t\lC
ki€m
soM
C\l
th€ trong tung giai
dO<;m
....................
17
pHAN II: KIEM SOAT NOI BO
HO~
T DONG MUA HANG TON
TRU
vA
THANH
ToAN
TAl CONG TY TNHH MTV GIG LOC .................................... 20
, ,
11.1.
Giai
thi~u
ve Cong
ty
TNHH
Ml~V
Gio
Loc .........................................................21
11.1.1.
T6ng quan
v~
cong ty ...........................................
~
...........................................
21
11.1.2.
Chuc nang va
nhi~m
V\l
cua cong ty ................................................................
21
II. 1.3. T6
chuc
b9
may
qwin
ly
hOf;l.t
d9ng kinh doanh
cua
cong ty ...........................22
II.l.3.1. Sa d6 t6 chuc b9 may quan
ly
cua cong ty ............................................22
II.l.3.2. Phan djnh
quy~n
h<;m
va trach
nhi~m
.....................................................22
11.2.
H~
thBng
ki~m
soat
nQi
bQ
ella Cong
ty
TNHH
MTV
Gi6
LBc
.......•...................24
11.2.1.
Moi truang ki€m soat ........................................................................................
24