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ham djnh hd so dy an dau tu trudc khi cho vay tai cac Ngan hang thuong mai hien nay la mot cdng viec ddi hdi phai dugc tiln hanh het siic can trgng, vl neu cdng tac tham djnh khdng chinh xac se dan d i n rdi ro trong quylt djnh cho vay ddi vdi nha dau

tu. Can bd thyc hien edng viec nay ddi hdi phai cd trinh do, am hieu sau va cd nhieu kinh nghiem trong ITnh vyc dau tu va nghiep vu tham djnh dy an. Neu can bd tham djnh thieu can trgng hoac cd sy thdng ddng, mdc ndi vdi chu dau tu de xac nhan khdng trung thyc hd so

cho vay, dan den ngan hang cho vay khdng chinh xac. Kiem toan cdng tac tham djnh dy an dau tu trudc khi cho vay cda ngan hang thucmg mai chinh la viec kiem toan vien kiem tra de phat hien nhflng so hd thieu sdt hay bd qua, gian lan cua can bg tham djnh, tham chi phat hien hd sa khdng hoac hd so gia tu dd dua ra nhan xet, ket luan va kien nghj chinh xac, kha thi. VI vay, trong cdng tac kiem toan trudc het kiem toan vien phai hieu dugc thyc chat ve cdng viec tham dinh cda can bg tham dinh de tren co sd dd cd phuong phap kiem tra cdng doan nay mdt each cd hieu qua.

Tham dinh dy an dau tu la ra soat, kiem tra lai mot each khoa hgc va khach quan, toan dien mgi ngi dung cda dy an va lien quan den dy an nham khang dinh tinh hieu qua cung nhu tinh kha thi cua dy an trudc khi quyet djnh dau tu. Trong qua trinh tham djnh dy an, nhieu khi phai tinh toan, phan tich lai dy an.

Viec tham djnh dy an .se gdp phan lam sang td va phan tich tinh kha thi ve cac phuong dien cd lien quan tdi dy an sap dugc thyc hien (thj trudng, ky thuat, nhan sy va quan ly); kha nang dung virng ve mat tai chinh trong sudt vdng ddi cda dy an; phan ddng gdp kinh te dy kien cda dy an vao tang trudng nen kinh te. Trong thyc tien cac Ngan hang thuong mai thudng cd cac hoat ddng chu yeu sau:

- Hoat ddng huy ddng vdn la hoat dgng tao ngudn vdn cho Ngan hang thucmg mai (NHTM), ddng vai trd quan trgng, anh hucmg tdi chat lugng hoat ddng cda NHTM.

- Hoat ddng trung gian thanh toan: thay mat khach hang, Ngan hang thyc hien thanh toan gia trj hang hda - djch vu. Nen kinh tc phat trien, cac djch vu cda Ngan hang cflng dugc hoan thien va md rgng ca v l hinh thiic lan quy md. Day la mdt

56 24/rh4ng 10 - 200SL NOHIfiNCtru KHOA HOC Krfoc TOAN 3 9

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ITnh vyc mang lai ngudn thu kha ldn cho Ngan hang ma mdc do rdi ro lai khdng cao. Tai cac Ngan hang ldn hoat ddng hieu qua, ngudn thu tii hoat ddng nay chiem khoang 30%

thu nhap. VI vay, de viec thanh toan dien ra nhanh chdng, thuan tien va tiet kiem chi phi, Ngan hang dua ra nhieu hinh thuc djch vu mdi vdi cdng nghe thanh loan hien dai.

- Hoat ddng cho vay va dau tu:

day la boat ddng quan trgng trong viec su dung cac khoan vdn da huy ddng dugc nham muc dich thu lqi trong tuong lai. Khi thyc hien nghiep vu cho vay, Ngan hang the hien rd chuc nang la trung gian tai chinh (khac vdi trong hoat ddng dau tu). Mgi quyet djnh cda nha dau tu deu lien quan tryc tiep den lai dau tu ma hg cd the nhan dugc va phai chju muc rdi ro cao nhat. Da sd cac Ngan hang deu phan loai theo thdi ban cac khoan vay de thuan tien eho viec quan ly nhu: cho vay ngan han, cho vay trung va dai ban theo dau tu dy an. Dac diem chung cda cac dy an la cd muc vdn vay ldn, thdi han vay dai, chju anh hudng cda nhieu nhan td, do rdi ro cao cda dy an.

Chinh vi vay, de danh gia hieu qua, Ngan hang can phai xem xet ky ludng, thyc hien cdng tac tham djnh dy an dau tu trudc khi ra quyet djnh cho vay, nham danh gia tinh hgp ly va tinh kha thi cua dy an. Tham

djnh dy an dau tu la mdt bien phap hiiu hieu giup cac Ngan hang ed the dam bao tinh an toan va sinh ldi;

giup cho Ngan hang dua ra nhflng ket luan ve tinh kha thi, phap ly, hieu qua ve mat kinh te - tai chinh cda dy an dau tu, kha nang tra n g va nhirng rdi ro cd the xay ra ddi vdi dy an dau tu, tranh viec thyc hien nhirng dy an khdng hieu qua. Tren CO sd dd, Ngan hang cd the xac djnh dugc cac dieu kien, sd tien va thdi gian cho vay; dy kien tien do giai ngan, mirc thu n g heyp ly; xac djnh lai suat cho vay, thdi gian an han...

tao dieu kien cho khach hang van hanh dy an dau tu mdt each hieu qua; giup cho cac Ngan hang dua ra nhiing quyet djnh chinh xac, dung dan nhat ve muc cho vay hay tai trg cho dy an, phii hqp vdi kha nang cda minh va dam bao muc tieu hoat ddng la an toan va cd Igi. Ngoai ra, cdn la can cu de Ngan hang cd the tham gia gdp y, tu van cho chd d i u tu, dam bao hieu qua cho vay, thu ng gdc va lai dung ban; la c o sd d l xac djnh ngudn vdn va cac d i l u kien cho vay, tao tiln d l cho khach hang boat ddng cd hieu qua. Tuy nhien, dudi gdc nhin cua cdng tac kiem toan phai xac djnh giai doan nay la trgng yeu k i i m toan vi thudng an chiia nhieu rdi ro doi vdi ngan hang va gian lan, tham nhflng tu phia can bd tham djnh.

Khi thyc hien kiem toan tai cac NHTM, kiem toan vien can het sire quan tam va dau tu nhieu thdi gian kiem tra cac hd s o cho vay. De phuc vu eho cdng tac kiem toan phai chu y den cac thdng tin thyc te tir dy an va doanh nghiep xin vay vdn; thdng tin tir cac van ban phap ly, cac quy djnh, cac tieu chuan do Nha nudc ban hanh; thdng tin tu cac c o quan nghien c d u , cac chuyen gia va phuong tien thdng tin dai chung va thdng tin tdng h g p qua mang Internet, qua khao sat thyc tien thj trudng. Cae thdng tin phai dam bao tinh chinh xae, day dd, kjp thdi, cd tinh phap ly va phai cd tinh kinh te.

De giup kiem toan vien thyc hien kiem toan cd hieu qua khau quan trgng cda cdng tac tham djnh can phai nghien ciiu s o lugc ndi dung, phucmg phap tham djnh cda can bd tham djnh, cu the la: kiem tra tren hd s o cdng tac tham djnh cda ngan hang ddi vdi tinh phap ly cda dy an dau tu cd dam bao dugc lap, trien khai thyc hien theo dung quy djnh cda phap luat hien hanh. Tren c o sd dd phat hien nhirng rdi ro khi dy an khdng dap iing dugc yeu cau ve trinh ty thd tuc phap ly va xac djnh trach nhiem cda ca nhan; xac dinh sy can thiet phai dau tu cda dy an;

xem xet cac yeu td cd lien quan den tinh kha thi d khia canh thj trudng tieu thu san pham cda dy an; ky thuat - cdng nghe cda d y an; hieu

4 0 NGHlfcVCtm KHOA HOC K1&«T0\N

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qua kinh te va kha nang tai chinh cda dy an.

Tren c a sd dd thyc hien quy trinh kiem toan giai doan tham dinh dy an dau tu theo trinh ty sau:

- Thu thap thdng tin: thu thap, phan tich va danh gia cac thdng tin trong hd so vay vdn cda khach hang, la c o sd de xac djnh nang lyc phap ly, sy hinh thanh, c o cau td chuc hoat ddng, tinh hinh hoat ddng san xuat kinh doanh, muc tieu, tinh kha thi cda dy an dau tu xin tai trg, ke hoach tra n g va bien phap thyc hien dam bao tien vay. Thdng qua viec tiep xde tryc tiep va di thyc te, kiem toan vien cd the nam rd hon ve ban lanh dao, c o cau td chuc hoat ddng, quy hinh cdng nghe, tinh hinh hoat ddng kinh doanh cua khach hang... Ngoai ra, cdn cd the bd sung thdng tin tii cac c o quan quan Iy nha nudc, CO quan chuyen mdn nhu Trung tam thdng tin tin dung Ngan hang Nha nudc (CIC), thdng tin tu cac ddi tac cda khach hang, tii cac ddi thd canh tranh, cac c o quan quan ly tryc tiep cda khach hang.

qua cac phuong tien thdng tin dai chdng... de xac dinh rd hon ve khach hang.

- Kiem tra tinh day du, xac thyc, hgp phap va hqp le cda hd so vay vdn qua c a quan phat hanh ra chung va cac kenh thdng tin khac. Hd so vay vdn gdm cd: giay de nghi vay vdn; giay td chiing minh tu each phap nhan cda khach hang (nhu Giay phep thanh lap, Quyet dinh bd nhiem Giam ddc, dieu le hoat ddng); phuang an san xuat kinh doanh (dy an dau tu), ke hoach tra ng; Bao cao tai chinh thdi ky g i n nhat va cac giay td lien quan den tai san the chap, cam cd, hoac bao lanh ng vay...

Kiem toan vien can kiem tra ngudn gdc cda c o quan phat hanh ra hd so, kiem tra tinh hgp phap, hgp ly, trung thyc, cflng nhu tinh day dd, chuan xac, muc do tin cay cda bd hd so. Can phai xac djnh xem khach hang cd thda man day dd cac dieu kien vay vdn theo quy che cho vay cda cac td chuc tin dung (nang lyc phap luat - nang lyc hanh vi dan sy;

cd muc dich vay vdn hqp phap, khdng trai vdi quy djnh cua luat phap; cd dd kha nang tai chinh de tra n g trong thdi ban cam ket; cd dy an dau tu kha thi va thyc hien day dd cac quy djnh cda Nha nudc ve bao dam tien vay).

- Kiem tra budc tham djnh tu each va nang lyc phap ly - dieu hanh; nang lyc quan ly san xuat - kinh doanh; md hinh td chuc - bd tri lao ddng trong doanh nghiep cda can bd tham djnh dy an cda ngan hang thuong mai cd day dd va chinh xac khdng tren c o sd xem xet lai hd so vay vdn mdt each can trgng.

- Phan tich, danh gia tinh hinh hoat ddng va kha nang tai chinh cda chd dau tu: mdt trong nhflng dieu kien tien quyet de xem xet cho khach hang vay la kha nang tai chinh cda khach hang cd dam bao tra ng trong thdi ban cam ket hay

11/40 W0l

khdng? tinh hinh san xuit - kinh doanh, kha nang sinh ldi va hieu qua san xuat cda doanh nghiep;

danh gia thyc trang va xu hudng tai chinh, tiem lyc cda doanh nghiep nham muc dich dam bao an toan vdn tin dung.

Kiem toan vien cd the dya tren cac thdng tin ve chinh sach kinh te, tien te, hdi doai, chinh sach thue;

thdng tin thi trudng... nhim danh gia nhung khd khan cua doanh nghiep trong hien tai va tuong lai;

thdng tin ve phat trien nganh; he thdng bao cao tai chinh: bang can ddi ke toan, bao cao ket qua hoat ddng kinh doanh, bao cao luu chuyen tien te, thuyet minh cac bao cao tai chinh; bien ban kiem ke vat tu san pham, hang hda, cac ky, cac nam; bao cao kiem toan, bao cao quyet toan sau thue (neu cd).

- Phan tich - danh gia mdi quan he vdi cac td chuc tai chinh - tin dung: thdng qua xem xet ve quan he tin dung nhu: du ng ngan han, trung va dai han; cac khoan vay, vdn vay cd dugc su dung dung muc dich hay khdng; doanh sd cho vay, thu ng ba nam gan nhat; sd du bao lanh/ thu tin dung; tai san dam bao cho du ng;

dien bien ve cac khoan vay, bao lanh, thu tin dung; muc do tin nhiem; vdng quay vdn tin dung va quan he tien gui nhu: sd du tien gui binh quan; doanh sd tien gdi, ty trgng so vdi doanh thu.

- Kiem tra cdng tac tham djnh dy an cda can bd tin dung cd dam bao day dd va chinh xac ve: muc tieu, sy can thiet phai dau tu, tdng vdn dau tu va tinh kha thi phuong an ngudn vdn va cac rdi ro; kha nang tra ng cda dy an dau tu; td bao cao kha thi cda du an, KTV xem xet de xac djnh cac md hinh cda dy an dau tu thudc loai nao (dy an dau tu xay dyng mdi; dy an dau tu md rdng va nang cao cdng suat; du an dau tu chieu sau - hgp ly hda quy trinh san xuit; dy an dau tu ket hcrp dau tu chieu sau, hqp ly hda quy trinh san

S6 24/rhang 10 - 2009L NGHlfiNcOU KHOA HOC Klfol TOAN 4 1

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xuat va m d rdng nang cdng suat)?

Tren c a sd hd so hien cd cda khach hang de ket luan viec tham djnh dy an cda can bd tham dinh cd chinh xac khdng de phat hien cac gian lan.

- Kiem tra viec xem xet tai san dam bao tien vay: bao dam tien vay la bien phap nham phdng ngua rdi ro, tao CO sd kinh te va phap ly de thu hdi dugc cac khoan n g da cho khach hang vay. Qua trinh tham dinh tai san dam bao cung la mot khau quan trgng cda edng tac tham djnh. Muc tieu cua viec tham djnh la danh gia mdt each chinh xac va trung thyc xem tai san dam bao cd phu hgp khdng? Tu dd, xac djnh cac sai sdt va gian lan cda can bg tham dinh.

- Kiem tra viec xac djnh tai ehinh doanh nghiep: can bg tham dinh cda Ngan hang thudng ap dung cac bien phap xac djnh tai chinh doanh nghiep nhu phan tich tinh dn djnh, tinh dn djnh dugc danh gia qua viec kiem tra kha nang cda doanh nghiep cd the tra dugc cac khoan ng thuong mai va hoan tra vdn vay hay khdng vdi cac chi tieu: tinh long (kha nang thanh toan n g ngan han; he sd kha nang thanh toan nhanh); tinh dn dinh ve kha nang ty tai trg (danh gia tinh hinh td chuc huy ddng vdn cda doanh nghiep hqp ly hay khdng hgp ly, thdng qua dd se thay dugc muc do ddc lap hay phu thudc ve mat tai ehinh cda doanh nghiep); ty le tang trucmg doanh thu, lgi nhuan kinh doanh. T u dd danh gia dugc muc do rdi ro (hay muc do an loan) ve mat tai chinh cua doanh nghiep de cd quyet djnh dung dan.

- Phan tich hieu qua hoat ddng theo cac chi tieu: vdng quay cac khoan phai thu de kiem tra tinh thanh khoan cda tai san, cac nha phan tich se do ludng tinh long cda cac khoan phai thu, tuc la tdc do chuyen ddi cae khoan phai thu thanh tien mat cua doanh nghiep;

neu vdng quay cang ldn chirng td

tdc do thu hdi dugc cac khoan n g cang nhanh, doanh nghiep khdng phai d i u tu nhieu vao cac khoan phai thu, do vay ed kha nang thanh toan cac khoan ng trong ngan ban;

vdng quay hang tdn kho la sd Ian ma hang hda tdn kho binh quan luan chuyen trong ky; hieu suat sd dung tdng tai san phan anh hieu qua su dung tdng tai san ndi chung, ty le nay cho biet binh quan mdi ddng tai san tao ra bao nhieu ddng doanh thu; hieu suat su dung TSCD rdng;

hieu suat sd dung vdn chd sd hiiu va phan tich kha nang sinh ldi.

- Kiem tra viec tham djnh rdi ro cua dy an dau tu: can bd tham dinh thudng dung cac phuong phap sau de tham djnh:

+ Phan tich do nhay la xem xet mirc do nhay cam cda cac ket qua khi cd sy thay ddi gia trj cda mdt hay mdt sd bien dau vao. Cd the phan tich anh hudng cda timg yeu td tcii hieu qua cda dy an, hoac tac ddng ddng thdi cua nhieu yeu td tdi dy an dau tu. Phan tich do nhay thudc loai md hinh md ta, ket qua cda md hinh se cung cap them thdng tin cd lien quan cho ngudi ra quyet djnh de lya chgn phuong an, hoac yeu cau phai nghien ciiu them ve mdt sd bien dau vao.

+ Phan tich tinh hudng xac djnh td h g p cac bien dau vao cd anh hudng tdt nhat, thudng xay ra nhat, hoac cd anh hudng xau nhat den ket qua cda dy an de tim ra he sd bien thien cda gia trj tai san rdng (NPV), ty s u i t sinh Idi ndi bd (IRR), nham danh gia muc do rdi ro cda d y an dau tu.

Neu trong tinh hudng x i u n h i t ma ket qua van cdn dang gia thi nen thyc hien dy an. Ngugc Iai, n l u trong tinh hudng tdt nhat ma k i t qua van khdng dang gia thi khdng nen thyc hien dy an. Phuong phap nay cd nhugc diem la kha nang d l cac gia trj tdt nhat va xau n h i t cda cac bien dau vao trong mdi td' hqp xay

ra cung mdt luc la rat hiem. Phuong phap nay cung chua trinh bay dugc xac suat xuat hien cda eae bien co va xae suat xay ra cac ket qua.

-I- Phuong p h a p md phdng Monte - Carlo la phuong phap thir nghiem thdng ke, md ta cac hien tugng cd chua cac bien dau vao mang tinh ngau nhien nham tim ra Idi giai gan dung eho ket qua du an.

Thyc chat eua phuong phap nay la lay mdt each ngau nhien theo quy luat phan phdi xac suat cac gia tri cd the cd cda cac bien ngau nhien d dau vao va tinh ra mdt ket qua thyc nghiem cda dai lugng can phan tich. Qua trinh dd lap lai nhieu Ian de cd mdt tap hcrp dd ldn cac ket qua thyc nghiem. Tinh toan thdng ke cac ket qua dd de ed cac dac trung thdng ke can thiet cda ket qua phan tich cda d y an n h u gia tri ky vgng cda NPV, do lech chuan cua NPV cua D A D T hoac xac suat de cho NPV ed gia tri a m .

- Ngoai ra, tren hd so eua khach hang, kiem toan vien luu y phat hien cac loai giay td khac cd lien quan den viee uu tien cho vay nhu cac thu tay cda can bd cd ehiic, quyen hoac can bd cd tin nhiem... de phat hien cac mdi quan he khdng binh thudng, tir dd phat hien dugc cac gian lan, sai sdt an chua ngay trong khau dau tien cda cdng tac tin dung.

Kiem toan edng tae tham djnh dy an dau tu trudc khi cho vay cda ngan hang thuang mai la mdt trong nhiing trgng yeu khi tien hanh kiem toan boat ddng tin dung tai cac NHTM, neu kiem toan vien cd kinh nghiem va ky nang sau se phat hien dugc nhieu ket qua thu vj. Hy vgng vol nhiing ndi dung trao ddi tren day se giup cac kiem toan vien nha nude tham khao khi thyc hien kiem toan, nham khdng ngung nang cao chat luong va hieu qua kiem toan cda Kiem toan Nha nudc./.

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