{"id":4013,"date":"2025-12-03T21:28:13","date_gmt":"2025-12-04T04:28:13","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4013"},"modified":"2026-01-08T02:25:32","modified_gmt":"2026-01-08T09:25:32","slug":"kiem-toan-noi-bo-la-gi","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-noi-bo-la-gi\/","title":{"rendered":"What is internal auditing? Its role, process, and value in corporate governance."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Internal audit is an independent assessment, analysis and consulting activity within an enterprise to ensure that the internal control system operates effectively, risks are properly managed and business objectives are achieved as planned. Through internal audit, enterprises can detect errors, fraud or irregularities early in the operation process, thereby improving management efficiency and enhancing decision-making capacity.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-noi-bo-la-gi\/#Tong_quan_ve_kiem_toan_noi_bo\" >Overview of internal audit<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-noi-bo-la-gi\/#Kiem_toan_noi_bo_la_gi\" >What is internal audit?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-noi-bo-la-gi\/#Muc_tieu_cua_kiem_toan_noi_bo\" >Objectives of internal audit<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-noi-bo-la-gi\/#Nhiem_vu_cua_kiem_toan_noi_bo\" >The tasks of internal audit<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-noi-bo-la-gi\/#Co_so_phap_ly_lien_quan_den_kiem_toan_noi_bo\" >Legal basis related to internal audit<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-noi-bo-la-gi\/#Chuc_nang_cua_kiem_toan_noi_bo_trong_doanh_nghiep\" >The function of internal audit in business<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-noi-bo-la-gi\/#Chuc_nang_danh_gia_rui_ro\" >Risk assessment function<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-noi-bo-la-gi\/#Chuc_nang_kiem_soat\" >Control function<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-noi-bo-la-gi\/#Chuc_nang_tu_van_va_ho_tro\" >Consulting and support functions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-noi-bo-la-gi\/#Chuc_nang_giam_sat\" >Monitoring function<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-noi-bo-la-gi\/#Nguyen_tac_kiem_toan_noi_bo\" >Internal audit principles<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-noi-bo-la-gi\/#Doc_lap_va_khach_quan\" >Independent and objective<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-noi-bo-la-gi\/#Tinh_chuyen_nghiep\" >Professionalism<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-noi-bo-la-gi\/#Bao_mat_thong_tin\" >Information security<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-noi-bo-la-gi\/#Tuan_thu_chuan_muc_quoc_te\" >Comply with international standards<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-noi-bo-la-gi\/#Doi_tuong_kiem_toan_noi_bo\" >Internal audit subjects<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-noi-bo-la-gi\/#Quy_trinh_kiem_toan_noi_bo\" >Internal audit process<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-noi-bo-la-gi\/#Lap_ke_hoach_kiem_toan\" >Audit planning<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-noi-bo-la-gi\/#Thu_thap_thong_tin\" >Information gathering<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-noi-bo-la-gi\/#Danh_gia_va_kiem_tra\" >Evaluation and testing<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-noi-bo-la-gi\/#Bao_cao_ket_qua_kiem_toan\" >Audit report<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-noi-bo-la-gi\/#Theo_doi_va_giam_sat\" >Monitoring and supervision<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-noi-bo-la-gi\/#Cong_cu_va_phuong_phap_kiem_toan_noi_bo\" >Internal audit tools and methods<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-noi-bo-la-gi\/#Cong_cu_kiem_toan_noi_bo\" >Internal audit tools<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-noi-bo-la-gi\/#Phuong_phap_kiem_toan_noi_bo\" >Internal audit methods<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-noi-bo-la-gi\/#Dich_vu_kiem_toan_noi_bo_tai_MAN_%E2%80%93_Master_Accountant_Network\" >Internal audit services at MAN \u2013 Master Accountant Network<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-noi-bo-la-gi\/#Loi_ich_khi_su_dung_kiem_toan_noi_bo_cua_MAN_%E2%80%93_Master_Accountant_Network\" >Benefits of using MAN internal audit \u2013 Master Accountant Network<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-noi-bo-la-gi\/#Phat_hien_va_giam_thieu_rui_ro\" >Detect and mitigate risks<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-noi-bo-la-gi\/#Toi_uu_hoa_quy_trinh_va_nguon_luc\" >Optimizing processes and resources<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-noi-bo-la-gi\/#Ho_tro_ra_quyet_dinh_chinh_xac\" >Support accurate decision making<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-noi-bo-la-gi\/#Nang_cao_uy_tin_va_minh_bach_doanh_nghiep\" >Enhance corporate reputation and transparency<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-noi-bo-la-gi\/#Cai_tien_lien_tuc_va_nang_cao_nang_luc_canh_tranh\" >Continuous improvement and competitiveness enhancement<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-noi-bo-la-gi\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-noi-bo-la-gi\/#Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\" >Service contact information at MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tong_quan_ve_kiem_toan_noi_bo\"><\/span><b>Overview of internal audit<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">To help readers understand important information about internal audit, including concepts, objectives and main tasks, businesses can refer to the summary table below. This table summarizes the basic but essential aspects of internal audit, helping leaders and staff understand the functions, roles and benefits that internal audit brings in improving management efficiency, controlling risks and supporting strategic decision making.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_noi_bo_la_gi\"><\/span><b>What is internal audit?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Internal auditing is the process of independent evaluation, analysis and advice on an organization&#039;s operations. The objective is to ensure that internal control systems operate effectively, that risks are properly managed and that the organization achieves its objectives.<\/span><\/p>\n<figure id=\"attachment_4031\" aria-describedby=\"caption-attachment-4031\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4031\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-noi-bo-la-gi.png\" alt=\"Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 g\u00ec\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-noi-bo-la-gi.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-noi-bo-la-gi-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-noi-bo-la-gi-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-noi-bo-la-gi-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-noi-bo-la-gi-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4031\" class=\"wp-caption-text\">What is internal audit?<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">According to IIA international standards, internal auditing includes both consulting and evaluation, aiming to bring added value to the business. This is a tool to help leaders identify strengths and weaknesses, thereby making accurate and quick decisions.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Compared with independent audit, internal audit has a broader scope, covering operations, compliance and risk management, not just stopping at financial reporting.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Muc_tieu_cua_kiem_toan_noi_bo\"><\/span><b>Objectives of internal audit<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Internal audit is not only a tool to control financial information, but also a strategic part that helps businesses operate effectively, reduce risks and make accurate decisions. The objectives of internal audit can be divided into four main groups:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ensure accuracy and transparency of financial information: Verify financial reports, books and data, helping leaders make accurate decisions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Risk Control: Identify and assess potential risks, propose mitigation measures to protect business assets and resources.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Improve operational efficiency: Analyze processes, recommend improvements to optimize resources, reduce waste and increase productivity.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Support strategic decision making: Provide objective information, helping leaders plan long-term and sustainable development.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Nhiem_vu_cua_kiem_toan_noi_bo\"><\/span><b>The tasks of internal audit<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The duties of internal audit include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Test the effectiveness and compliance of internal control systems.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Evaluate the accuracy of financial reports and operating data.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Detect risks and errors, propose solutions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Support management in planning and development strategies.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ensure business compliance with laws, industry standards and internal policies.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_lien_quan_den_kiem_toan_noi_bo\"><\/span><b>Legal basis related to internal audit<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Internal audit activities at enterprises are carried out based on legal regulations and professional standards to ensure transparency, accuracy and compliance. Understanding the legal basis helps enterprises conduct internal audits in accordance with the process, protect rights and enhance management efficiency. Below is a summary of important legal documents related to internal audit:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Summary table of legal basis related to internal audit<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Legal documents \/ Standards<\/b><\/td>\n<td style=\"text-align: center;\"><b>Main content related to internal audit<\/b><\/td>\n<td style=\"text-align: center;\"><b>Benefits for businesses<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Law on Accounting (amended and supplemented)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Regulations on books, financial reports, accounting obligations and responsibilities of enterprises in controlling financial information.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ensure internal audits are based on accurate, transparent and legal financial data.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><a href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=100155\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Law on Independent Auditing<\/span><\/a><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Regulations on auditing activities, auditing standards, rights and obligations of auditors.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Support businesses in building effective and legally compliant internal control systems.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Internal Auditing Standards (IIA \u2013 International Standards for the Professional Practice of Internal Auditing)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Provide regulations on professional ethics, auditing techniques, planning and reporting of audit results.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Help internal audit operate professionally, objectively and effectively, while increasing business reputation.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Decrees and circulars<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Provide details of regulations related to the organization and implementation of internal audit in enterprises.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Support businesses in implementing internal audits in accordance with regulations, reducing legal risks and improving management efficiency.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Chuc_nang_cua_kiem_toan_noi_bo_trong_doanh_nghiep\"><\/span><b>The function of internal audit in business<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Internal audit performs many important functions, contributing to protecting assets, improving efficiency and creating added value for businesses:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chuc_nang_danh_gia_rui_ro\"><\/span><b>Risk assessment function<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The risk assessment function helps businesses identify and evaluate potential risks in financial activities, operations, legal compliance and investment projects. Through the analysis of reports, books and procedures, internal audit identifies weaknesses, gaps and risks that can cause losses, thereby helping businesses proactively plan to prevent and minimize risks.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chuc_nang_kiem_soat\"><\/span><b>Control function<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The control function focuses on evaluating and monitoring the internal control system, including operating procedures, cost management and asset control. Through internal audit, the enterprise ensures that all processes are performed according to standards, comply with internal policies and laws, and prevent errors, fraud and loss of assets.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chuc_nang_tu_van_va_ho_tro\"><\/span><b>Consulting and support functions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_4029\" aria-describedby=\"caption-attachment-4029\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4029\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Chuc-nang-cua-kiem-toan-noi-bo-trong-doanh-nghiep.png\" alt=\"Ch\u1ee9c n\u0103ng c\u1ee7a ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 trong doanh nghi\u1ec7p\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Chuc-nang-cua-kiem-toan-noi-bo-trong-doanh-nghiep.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Chuc-nang-cua-kiem-toan-noi-bo-trong-doanh-nghiep-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Chuc-nang-cua-kiem-toan-noi-bo-trong-doanh-nghiep-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Chuc-nang-cua-kiem-toan-noi-bo-trong-doanh-nghiep-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Chuc-nang-cua-kiem-toan-noi-bo-trong-doanh-nghiep-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4029\" class=\"wp-caption-text\">The function of internal audit in business<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">In addition to assessment and control, the advisory and support functions of internal audit help businesses improve processes, policies and management systems. Based on risk analysis and operational efficiency, internal audit provides practical recommendations to optimize resources, improve productivity and save costs, creating added value for businesses.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chuc_nang_giam_sat\"><\/span><b>Monitoring function<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The monitoring function ensures that internal audit recommendations are fully and effectively implemented. By tracking progress, evaluating results, and reporting directly to management, internal audit helps businesses continuously improve processes, increase operational efficiency, and increase market competitiveness.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nguyen_tac_kiem_toan_noi_bo\"><\/span><b>Internal audit principles<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u00a0Internal auditing is a professional activity that requires adherence to basic principles to ensure accuracy, objectivity and efficiency. The main principles include:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doc_lap_va_khach_quan\"><\/span><b>Independent and objective<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">One of the most important principles of internal auditing is independence. Internal auditors must perform their work objectively, without being influenced by the departments or individuals being audited. This helps the audit results to honestly reflect the actual state of the business, increasing the reliability of leaders in making decisions.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tinh_chuyen_nghiep\"><\/span><b>Professionalism<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Internal audits must be performed by people with professional qualifications, professional skills and understanding of internal audit standards. Professionalism ensures that the assessment, inspection and consulting process is carried out accurately, logically and effectively, bringing real value to the business.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bao_mat_thong_tin\"><\/span><b>Information security<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_4033\" aria-describedby=\"caption-attachment-4033\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4033\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nguyen-tac-kiem-toan-noi-bo.png\" alt=\"Nguy\u00ean t\u1eafc ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nguyen-tac-kiem-toan-noi-bo.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nguyen-tac-kiem-toan-noi-bo-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nguyen-tac-kiem-toan-noi-bo-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nguyen-tac-kiem-toan-noi-bo-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nguyen-tac-kiem-toan-noi-bo-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4033\" class=\"wp-caption-text\">Internal audit principles<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">The principle of confidentiality requires internal auditors to keep sensitive company information confidential. All data, reports and findings during the audit process are only shared with authorized persons, avoiding the risk of information disclosure or misuse.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tuan_thu_chuan_muc_quoc_te\"><\/span><b>Comply with international standards<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Internal audits must comply with international standards issued by the Institute of Internal Auditors (IIA), including regulations on professional ethics, audit processes and reporting results. Applying international standards helps businesses achieve transparency, increase professional value and enhance reputation in governance.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_kiem_toan_noi_bo\"><\/span><b>Internal audit subjects<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">During the internal audit process, the enterprise needs to clearly identify the audit subjects to ensure a comprehensive and effective assessment scope. These subjects include not only departments and functional units but also related to the processes, systems, projects and assets of the enterprise. Classifying and evaluating each subject helps the internal audit identify weaknesses, effectively manage risks and support leaders in making accurate decisions. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Below is a summary table of internal audit objects, objectives and specific benefits for businesses:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Summary table of internal audit subjects<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Internal audit subjects<\/b><\/td>\n<td style=\"text-align: center;\"><b>Audit Content \/ Objective<\/b><\/td>\n<td style=\"text-align: center;\"><b>Benefits for businesses<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Departments and divisions<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Including finance, human resources, production, marketing, sales. Check work efficiency and process compliance.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ensure compliance with internal policies, improve work efficiency and reduce risks.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Processes and systems<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Review operating procedures, management systems, financial controls and information technology.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Detect vulnerabilities, improve processes, optimize operations, and mitigate risks.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Projects and activities<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Including investment projects, production deployment and specific activities. Evaluate progress, costs, efficiency and risks.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ensure projects meet objectives, adhere to budgets and improve management efficiency.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Assets and resources<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Check the management of assets, budget and enterprise resources.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Protect assets, use resources efficiently, support accurate decision making.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_kiem_toan_noi_bo\"><\/span><b>Internal audit process<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Internal auditing is a professional activity, carried out according to a systematic process to ensure accurate, objective and effective results. The internal auditing process usually includes the following basic steps:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lap_ke_hoach_kiem_toan\"><\/span><b>Audit planning<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This phase determines the objectives, scope and evaluation criteria of the audit activity. Internal audit conducts risk analysis, identifies key areas to focus on, schedules and assigns personnel to perform. Detailed planning helps the audit process to be systematic, saving time and resources.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thu_thap_thong_tin\"><\/span><b>Information gathering<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In this step, internal audit collects data, reports, documents and information related to the departments, processes, projects or systems being audited. At the same time, interviews with personnel, on-site observations and records checks help auditors have a complete view of operations and potential risks.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Danh_gia_va_kiem_tra\"><\/span><b>Evaluation and testing<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Internal auditing conducts analysis and evaluation of processes, control systems and collected data. The objective is to detect errors, weaknesses or potential risks, and to evaluate the effectiveness and compliance of operations. The results of this step are the basis for making recommendations for improvement and preventive measures.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bao_cao_ket_qua_kiem_toan\"><\/span><b>Audit report<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">After the assessment, the internal auditor prepares a detailed report, presenting the findings, assessing risks and proposing solutions for improvement. This report is sent to the management and relevant departments, helping them to grasp the actual situation and make timely decisions.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Theo_doi_va_giam_sat\"><\/span><b>Monitoring and supervision<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The final step in the process is to monitor the implementation of audit recommendations. Internal audits evaluate the effectiveness of improvements, ensuring that measures are implemented and delivering the expected results. Monitoring helps businesses achieve continuous improvement, improve operational efficiency and manage risks.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cong_cu_va_phuong_phap_kiem_toan_noi_bo\"><\/span><b>Internal audit tools and methods<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">To conduct internal audits accurately and effectively, businesses need to use specialized tools and methods synchronously. Applying the right tools and methods not only helps detect risks and errors but also improves operational efficiency, optimizes resources and supports the management in making accurate decisions.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cong_cu_kiem_toan_noi_bo\"><\/span><b>Internal audit tools<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">To conduct an effective internal audit, businesses need to use specialized tools to collect, analyze and evaluate data accurately. These tools not only help detect errors and fraud but also ensure that operating processes are tightly controlled and transparent. Below are important tools that internal audits often use:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Accounting reports and documents: Including books, financial reports, contracts, invoices, payment vouchers and related documents. This is the main source of data for internal audit to analyze, compare and evaluate the accuracy and transparency of financial information.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Auditing and data management software: Digital tools help auditors track and analyze big data, detect errors and fraud, and generate comprehensive reports quickly, transparently, and systematically.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Checklists and assessment checklists: Help compare actual activities with standard procedures and internal policies. Through this, internal audit can perform checks according to the checklist to ensure that important items are not missed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Risk analysis tool: Used to identify critical areas, assess risk levels, and prioritize audits of high-risk areas. This helps optimize audit resources and focus on the most important issues.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Phuong_phap_kiem_toan_noi_bo\"><\/span><b>Internal audit methods<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">To conduct internal audits effectively, the application of specialized audit methods is extremely important. These methods help auditors accurately assess, detect errors and risks, and ensure that the audit process is objective, transparent and systematic. Below are the internal audit methods commonly applied in enterprises:<\/span><\/p>\n<figure id=\"attachment_4030\" aria-describedby=\"caption-attachment-4030\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4030\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cong-cu-va-phuong-phap-kiem-toan-noi-bo.png\" alt=\"C\u00f4ng c\u1ee5 v\u00e0 ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cong-cu-va-phuong-phap-kiem-toan-noi-bo.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cong-cu-va-phuong-phap-kiem-toan-noi-bo-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cong-cu-va-phuong-phap-kiem-toan-noi-bo-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cong-cu-va-phuong-phap-kiem-toan-noi-bo-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cong-cu-va-phuong-phap-kiem-toan-noi-bo-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4030\" class=\"wp-caption-text\">Internal audit tools and methods<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Method of checking records and documents: Compare and check information from books and actual documents to detect errors, violations or inconsistencies. This is a basic but important method to help internal auditors understand the financial situation and business operations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Analysis and evaluation method: Using data, charts, financial indicators to evaluate operational efficiency, identify weaknesses and potential risks. Thereby, internal audit has the basis to make recommendations to improve processes and enhance management efficiency.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Observation and interview method: Monitor actual processes, directly communicate with personnel to understand actual operations and verify information. This method helps internal audit detect problems that are not shown on paper documents.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Risk-Based Audit: Focuses audits on high-risk areas, helping to use resources effectively, detect key issues and protect businesses from potential risks.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Periodic and ad hoc audits: Periodic audits provide continuous assessment of performance, while ad hoc audits are conducted when there are suspected errors or specific risks, ensuring that internal audit is proactive in detecting and addressing significant issues.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Dich_vu_kiem_toan_noi_bo_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Internal audit services at MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In each enterprise, implementing internal audit not only helps monitor and evaluate activities but also improves management efficiency, optimizes processes and minimizes risks. MAN \u2013 Master Accountant Network provides comprehensive internal audit services, focusing on risk assessment, process control, improvement consulting and monitoring results. The table below summarizes the main services, objectives and specific benefits that enterprises receive when using MAN&#039;s internal audit services:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Summary table of internal audit services at MAN \u2013 Master Accountant Network<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Internal audit services at MAN<\/b><\/td>\n<td style=\"text-align: center;\"><b>Content \/ Objective<\/b><\/td>\n<td style=\"text-align: center;\"><b>Benefits for businesses<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Comprehensive risk assessment<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Identify and assess financial, operational, project and compliance risks.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Help businesses proactively prevent risks, protect assets and minimize losses.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Process control and optimization<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Review internal control systems, evaluate the effectiveness of operating procedures, cost management and resource utilization.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ensure regulatory compliance, reduce errors, improve management efficiency and optimize resources.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Consulting and operational improvement<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Provide recommendations for improvement of processes, policies and management systems based on risk analysis and operational efficiency.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Optimize resources, improve productivity, save costs and create added value for businesses.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Monitor and track results<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Monitor progress of audit recommendations, evaluate improvement effectiveness and report directly to management.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Continuous improvement, enhancing competitiveness and ensuring measures are implemented effectively.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Loi_ich_khi_su_dung_kiem_toan_noi_bo_cua_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Benefits of using MAN internal audit \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Using internal audit at MAN \u2013 Master Accountant Network brings many practical benefits to businesses, helping to improve management efficiency, protect assets and develop sustainably.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phat_hien_va_giam_thieu_rui_ro\"><\/span><b>Detect and mitigate risks<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">MAN\u2019s internal audit services help businesses identify potential risks in financial, operational, project and legal compliance activities. As a result, businesses can proactively prevent, minimize risks and avoid unwanted losses.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Toi_uu_hoa_quy_trinh_va_nguon_luc\"><\/span><b>Optimizing processes and resources<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Internal audit at MAN evaluates the company&#039;s control systems, operating procedures and resource use. Recommendations for improvement help the company optimize operations, increase efficiency, save costs and ensure resources are used efficiently.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ho_tro_ra_quyet_dinh_chinh_xac\"><\/span><b>Support accurate decision making<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Through detailed and objective audit reports, internal audit provides transparent information, helping management make timely and correct strategic decisions and minimize risks in corporate governance.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nang_cao_uy_tin_va_minh_bach_doanh_nghiep\"><\/span><b>Enhance corporate reputation and transparency<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Applying professional internal audit services from MAN helps businesses ensure transparency and compliance with accounting standards and laws. This enhances credibility with partners, customers and management agencies, while increasing trust in the internal management system.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cai_tien_lien_tuc_va_nang_cao_nang_luc_canh_tranh\"><\/span><b>Continuous improvement and competitiveness enhancement<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">With the process of monitoring and tracking results, internal audit at MAN helps businesses continuously improve processes, enhance operational efficiency and increase competitiveness in the market.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Internal audit is an important tool to help businesses evaluate, monitor and improve operational efficiency. Through risk detection, process control and improvement consulting, internal audit provides transparent and accurate information for leaders to make timely and effective decisions. The application of internal audit not only protects assets but also creates added value, enhances management capacity and helps businesses develop sustainably.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Let MAN \u2013 Master Accountant Network accompany your business in <a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan\/\" target=\"_blank\" rel=\"noopener\">auditing services<\/a>. With a team of experienced experts, MAN helps businesses strengthen risk control, optimize processes, ensure financial transparency and fully meet legal requirements. MAN&#039;s auditing services are designed to be flexible, standardized and effective, suitable for all business sizes. Contact MAN today for advice and implementation of the most optimal auditing solutions.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Service contact information at MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Content production by: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Le Hoang Tuyen<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO MAN \u2013 Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/span><\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 ho\u1ea1t \u0111\u1ed9ng \u0111\u00e1nh gi\u00e1, ph\u00e2n t\u00edch v\u00e0 t\u01b0 v\u1ea5n \u0111\u1ed9c l\u1eadp b\u00ean trong doanh nghi\u1ec7p nh\u1eb1m \u0111\u1ea3m b\u1ea3o h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 ho\u1ea1t \u0111\u1ed9ng hi\u1ec7u qu\u1ea3, r\u1ee7i ro \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd h\u1ee3p l\u00fd v\u00e0 m\u1ee5c ti\u00eau kinh doanh \u0111\u1ea1t \u0111\u01b0\u1ee3c nh\u01b0 k\u1ebf ho\u1ea1ch. Th\u00f4ng qua ki\u1ec3m to\u00e1n n\u1ed9i [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4032,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1,5],"tags":[],"class_list":["post-4013","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-kiem-toan-noi-bo"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4013","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=4013"}],"version-history":[{"count":6,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4013\/revisions"}],"predecessor-version":[{"id":4537,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4013\/revisions\/4537"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4032"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4013"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4013"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4013"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}