{"id":4045,"date":"2025-12-04T01:12:04","date_gmt":"2025-12-04T08:12:04","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4045"},"modified":"2026-01-08T02:32:34","modified_gmt":"2026-01-08T09:32:34","slug":"kiem-toan-tuan-thu-la-gi","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-tuan-thu-la-gi\/","title":{"rendered":"What is compliance auditing? Its role, process, and corporate governance value."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Compliance auditing is the process of evaluating whether a business adheres to legal regulations, professional standards, and internal policies. Unlike financial auditing, which focuses solely on accounting data, compliance auditing examines multiple areas such as taxation, labor, data security, environmental protection, and anti-money laundering.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This activity helps identify violations, increase transparency, optimize processes, and reduce legal risks. Audit results support businesses in making strategic decisions and strengthening their reputation with shareholders, partners, and government agencies, especially in the context of constantly changing regulations.<\/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-tuan-thu-la-gi\/#Tong_quan_ve_kiem_toan_tuan_thu\" >Overview of compliance auditing<\/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-tuan-thu-la-gi\/#Kiem_toan_tuan_thu_la_gi\" >What is compliance auditing?<\/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-tuan-thu-la-gi\/#Vai_tro_cua_kiem_toan_tuan_thu\" >The role of compliance auditing<\/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-tuan-thu-la-gi\/#Muc_tieu_va_pham_vi_cua_kiem_toan_tuan_thu\" >Objectives and scope of compliance audit<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-tuan-thu-la-gi\/#Muc_tieu_cua_kiem_toan_tuan_thu\" >Objectives of compliance audit<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-tuan-thu-la-gi\/#Pham_vi_cua_kiem_toan_tuan_thu\" >Scope of compliance audit<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-tuan-thu-la-gi\/#Co_so_phap_ly_cua_kiem_toan_tuan_thu\" >Legal basis of compliance auditing<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-tuan-thu-la-gi\/#Phan_biet_kiem_toan_tuan_thu_voi_kiem_toan_noi_bo_va_kiem_toan_tai_chinh\" >Distinguish between compliance auditing, internal auditing, and financial auditing.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-tuan-thu-la-gi\/#Quy_trinh_kiem_toan_tuan_thu_chuyen_nghiep\" >Professional compliance 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-10\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-tuan-thu-la-gi\/#Lap_ke_hoach_kiem_toan_tuan_thu\" >Planning a compliance audit<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-tuan-thu-la-gi\/#Thu_thap_va_danh_gia_thong_tin\" >Gathering and evaluating information<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-tuan-thu-la-gi\/#Thuc_hien_kiem_toan_tuan_thu\" >Conduct a compliance audit.<\/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-tuan-thu-la-gi\/#Lap_bao_cao_kiem_toan_tuan_thu\" >Prepare a compliance audit report.<\/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-tuan-thu-la-gi\/#Theo_doi_va_giam_sat_sau_kiem_toan\" >Post-audit 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-15\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-tuan-thu-la-gi\/#Loi_ich_cua_kiem_toan_tuan_thu_doi_voi_doanh_nghiep\" >The benefits of compliance auditing for businesses.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-tuan-thu-la-gi\/#Dam_bao_tuan_thu_phap_luat_va_chuan_muc_noi_bo\" >Ensure compliance with laws and internal standards.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-tuan-thu-la-gi\/#Nang_cao_hieu_qua_hoat_dong_noi_bo\" >Improve internal operational efficiency.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-tuan-thu-la-gi\/#Tang_cuong_uy_tin_va_niem_tin_cua_cac_ben_lien_quan\" >Enhancing the credibility and trust of stakeholders.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-tuan-thu-la-gi\/#Nhung_rui_ro_khi_doanh_nghiep_khong_thuc_hien_kiem_toan_tuan_thu\" >The risks of businesses not conducting compliance audits.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-tuan-thu-la-gi\/#Kiem_toan_tuan_thu_trong_ky_nguyen_chuyen_doi_so\" >Compliance auditing in the digital transformation era<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-tuan-thu-la-gi\/#Tu_dong_hoa_thu_thap_va_phan_tich_du_lieu\" >Automated data collection and analysis<\/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-tuan-thu-la-gi\/#Giam_sat_lien_tuc_va_phat_hien_som_rui_ro\" >Continuous monitoring and early risk detection.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-tuan-thu-la-gi\/#Quan_ly_rui_ro_ve_an_toan_thong_tin\" >Information security risk management<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-tuan-thu-la-gi\/#Ho_tro_ra_quyet_dinh_chien_luoc\" >Supporting strategic decision-making<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-tuan-thu-la-gi\/#Tieu_chi_lua_chon_don_vi_cung_cap_dich_vu_kiem_toan_tuan_thu_uy_tin\" >Criteria for selecting a reputable compliance audit service provider.<\/a><\/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-tuan-thu-la-gi\/#Dich_vu_kiem_toan_tuan_thu_tai_MAN_%E2%80%93_Master_Accountant_Network\" >Compliance audit services at MAN \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-27\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-tuan-thu-la-gi\/#Doi_ngu_chuyen_gia_giau_kinh_nghiem\" >A team of experienced professionals<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-tuan-thu-la-gi\/#Ung_dung_cong_nghe_hien_dai\" >Applying modern technology<\/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-tuan-thu-la-gi\/#Tu_van_chien_luoc_va_nang_cao_quan_tri\" >Strategic consulting and management improvement.<\/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-tuan-thu-la-gi\/#Chi_phi_minh_bach_va_hop_ly\" >Transparent and reasonable costs<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-tuan-thu-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-32\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-tuan-thu-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_tuan_thu\"><\/span><b>Overview of compliance auditing<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In today&#039;s business environment, compliance with laws and internal standards is a mandatory requirement for all businesses. Compliance audits help assess and review the extent to which these regulations are implemented, thereby preventing risks, improving operational efficiency, and strengthening reputation with partners, shareholders, and regulatory authorities.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_tuan_thu_la_gi\"><\/span><b>What is compliance auditing?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Compliance auditing is the process of evaluating, examining, and verifying a company&#039;s compliance with legal regulations, professional standards, internal regulations, and third-party commitments. The goal of this activity is to determine whether the company is complying with current regulations and to propose corrective measures and improvements to its internal control system.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Unlike financial auditing, which focuses on accounting data, compliance auditing expands its scope to many other areas such as: taxation, accounting, labor, environment, anti-money laundering, information security, and corporate governance.<\/span><\/p>\n<figure id=\"attachment_4047\" aria-describedby=\"caption-attachment-4047\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4047\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-tuan-thu-la-gi.png\" alt=\"Ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7 l\u00e0 g\u00ec\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-tuan-thu-la-gi.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-tuan-thu-la-gi-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-tuan-thu-la-gi-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-tuan-thu-la-gi-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-tuan-thu-la-gi-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4047\" class=\"wp-caption-text\">What is compliance auditing?<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">A professional compliance audit is typically conducted by a highly competent independent auditor or internal audit department that adheres to professional ethical standards. The audit results not only help businesses identify potential risks but also support strategic decision-making, optimize operational processes, and enhance their reputation with regulatory authorities.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_cua_kiem_toan_tuan_thu\"><\/span><b>The role of compliance auditing<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Compliance auditing offers numerous practical benefits and plays a strategic role in modern corporate governance systems. These include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Firstly, compliance auditing helps businesses ensure they operate in accordance with the law. In the context of constantly changing regulations on taxes, accounting, insurance, and labor, proactive checks and reviews help businesses avoid violations and reduce the risk of penalties or damage to their reputation.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Secondly, compliance auditing supports improved internal operational efficiency. Through the evaluation of processes, regulations, and policies, businesses can identify inefficiencies and make adjustments to optimize resources and reduce operating costs.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Third, compliance auditing contributes to increased transparency and builds trust with stakeholders \u2013 from shareholders and partners to government agencies. A strong compliance system demonstrates professionalism, responsibility, and ethical governance.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Finally, auditors also play an advisory role, providing recommendations to help businesses improve their internal control capabilities, risk management, and ensure long-term sustainable development.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Muc_tieu_va_pham_vi_cua_kiem_toan_tuan_thu\"><\/span><b>Objectives and scope of compliance audit<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">During operation, all businesses must comply with a series of legal regulations and internal governance standards. However, businesses do not always recognize potential errors or loopholes in their systems. Therefore, compliance auditing emerged as an effective governance tool, helping organizations comprehensively assess their level of compliance and proactively prevent risks before they become serious problems.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Muc_tieu_cua_kiem_toan_tuan_thu\"><\/span><b>Objectives of compliance audit<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">The primary objective of a compliance audit is to ensure that all business operations are conducted in accordance with legal regulations, internal procedures, and professional ethical standards. Specifically, this audit focuses on the following four main objectives:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Assessing legal compliance: Auditors will examine whether the company&#039;s tax, insurance, accounting, labor, information security, and environmental obligations are in accordance with regulations. This will determine the current level of compliance and any potential risks.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Detection and prevention of irregularities: Through data examination and analysis, auditors can identify inconsistencies in processes or potential violations. This provides businesses with a basis for making adjustments and minimizing legal risks.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Improving internal control systems: Audit results help management identify gaps in control mechanisms, thereby enabling them to develop solutions to strengthen supervision and improve management processes.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Enhancing transparency and credibility: When businesses maintain a high level of compliance, their brand image is strengthened, building trust with regulators, investors, and partners.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Pham_vi_cua_kiem_toan_tuan_thu\"><\/span><b>Scope of compliance audit<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">The scope of compliance auditing is highly flexible, depending on the specific industry, size, and objectives of the business. However, the scope can be divided into two main groups: internal compliance auditing and external compliance auditing.<\/span><\/p>\n<figure id=\"attachment_4049\" aria-describedby=\"caption-attachment-4049\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4049\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Pham-vi-cua-kiem-toan-tuan-thu.png\" alt=\"Ph\u1ea1m vi c\u1ee7a ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Pham-vi-cua-kiem-toan-tuan-thu.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Pham-vi-cua-kiem-toan-tuan-thu-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Pham-vi-cua-kiem-toan-tuan-thu-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Pham-vi-cua-kiem-toan-tuan-thu-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Pham-vi-cua-kiem-toan-tuan-thu-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4049\" class=\"wp-caption-text\">Scope of compliance audit<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Internal Compliance Audit: Focuses on examining the implementation of a company&#039;s internal processes and regulations. Examples include expense approval processes, purchasing policies, human resource management, or professional ethics standards. The goal is to ensure that all departments comply with established internal regulations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">External Compliance Audit: This assesses a company&#039;s compliance with legal regulations, industry standards, or contracts with third parties (such as tax authorities, suppliers, customers, regulatory agencies, etc.). It is a crucial part of a company&#039;s ability to demonstrate transparency and legal accountability.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">In addition, the scope of compliance auditing extends to many specialized areas, including: tax and financial compliance, labor and social security compliance, information security compliance and personal data protection (according to <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Cong-nghe-thong-tin\/Nghi-dinh-13-2023-ND-CP-bao-ve-du-lieu-ca-nhan-465185.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Decree 13\/2023\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">), complying with environmental and sustainable development standards, and adhering to anti-money laundering, bribery, and fraud prevention regulations.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_cua_kiem_toan_tuan_thu\"><\/span><b>Legal basis of compliance auditing<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">To conduct accurate and effective compliance audits, auditors need to rely on legal documents, auditing standards, and industry regulations. These legal frameworks form the foundation for determining the scope, methods, and criteria for assessing a company&#039;s compliance level. The table below summarizes the key documents related to compliance auditing.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Summary of the legal basis for compliance auditing<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>No.<\/b><\/td>\n<td style=\"text-align: center;\"><b>Text \/ Standard<\/b><\/td>\n<td style=\"text-align: center;\"><b>The main content relates to compliance auditing.<\/b><\/td>\n<td style=\"text-align: center;\"><b>Notes \/ Applications<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Independent Auditing Law 2025 (Amended Law)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Regulations on the scope of independent auditing activities, including other audit work under audit contracts (including compliance audits). Regulations on the rights, obligations, and professional ethics of auditors.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">This applies when compliance audits are conducted by independent audit firms. It ensures the independence and quality of the audit.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Enterprise Law 2025 (Amended Law)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Regulations concerning legal compliance, corporate governance, and information transparency requirements (such as information about beneficial owners).<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Assisting in evaluating a company&#039;s legal framework and internal compliance systems, particularly regarding organizational structure, capital, and information disclosure.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Corporate Income Tax and Personal Income Tax Law 2025 (New\/Amended Law)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Obligations to declare, calculate, and pay corporate income tax (including regulations on tiered tax rates) and personal income tax.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Mandatory compliance audits review tax obligations to assess the legality of transactions, preventing errors and tax risks.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Labor Code 2025 (2019 Code and guiding documents)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Regulations concerning employment contracts, wages, working hours, rest periods, social insurance, and policies for employees.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Evaluating the implementation of regulations on labor, insurance, and trade unions helps the organization avoid disputes and violations of labor laws.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Decree 13\/2023\/ND-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Detailed regulations on personal data protection, data subject rights, and data processing responsibilities.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Compliance audits assess the handling, security, and storage of personal information of customers and employees to ensure compliance and avoid legal risks and administrative penalties.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Vietnamese Auditing Standards (VSA)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Guidelines on methods, procedures, and processes for conducting audits (including compliance audits), requirements for audit evidence, and audit reporting as stipulated by Vietnamese regulations.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ensure that auditors consistently adhere to professional principles and procedures when conducting audits.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">International Auditing Standards (ISA)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">International compliance audit guidelines (e.g., ISA 250 \u2013 Consideration of legal and other regulations in the audit of financial statements), risk assessment methods, and internal controls related to compliance.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">This applies when auditors conduct compliance audits in accordance with international standards or as part of a financial statement audit under ISA.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Specialized industry regulations<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Regulations on the environment (Environmental Protection Law), anti-money laundering (Anti-Money Laundering Law), information security\/cybersecurity, product quality (healthcare, construction, food, etc.).<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Compliance audits assess the level of compliance specific to the industry or business sector to ensure operating licenses and legal credibility.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Phan_biet_kiem_toan_tuan_thu_voi_kiem_toan_noi_bo_va_kiem_toan_tai_chinh\"><\/span><b>Distinguish between compliance auditing, internal auditing, and financial auditing.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Although all three types of audits aim to ensure that business operations are transparent, efficient, and compliant, their objectives, scope, and methods differ significantly. Understanding these differences helps businesses choose the right type of audit to suit their governance and risk management needs. The table below summarizes the key distinguishing features:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Table differentiating compliance audit from internal audit and financial audit<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Criteria<\/b><\/td>\n<td style=\"text-align: center;\"><b>Compliance Audit<\/b><\/td>\n<td style=\"text-align: center;\"><b>Internal Audit<\/b><\/td>\n<td style=\"text-align: center;\"><b>Financial Audit<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Main objective<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ensure the business complies with the law, professional standards, and internal procedures.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Performance evaluation, risk management, and internal control.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Assessing the accuracy and fairness of financial statements.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Scope<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Laws, internal regulations, third-party contracts, industry standards<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">All business operations and processes<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Financial statements, accounting data, financial items<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Evaluation criteria<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Adhere to laws, internal regulations, and ethical standards.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Efficiency, risks, internal control<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Accounting standards, accounting data, financial statements<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">The subject of execution<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Independent auditor or internal audit department<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Internal audit department or consultant<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Certified Public Accountant (CPA)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Results \/ Report<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Report on compliance levels, violations, and recommendations for improvement.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Report assessing effectiveness, risks, and proposing process improvements.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Financial audit report, audit opinion (accept, qualified, reject)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Frequency of execution<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Periodically or as required by administration or legal authorities.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Regularly, periodically, according to internal plan<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Annually or as required by law.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_kiem_toan_tuan_thu_chuyen_nghiep\"><\/span><b>Professional compliance audit process<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">To ensure effectiveness and accuracy, compliance audits need to be conducted according to a structured process, helping businesses accurately assess compliance levels, identify risks, and implement timely improvements. This process is typically divided into five main steps, each playing a crucial role in enhancing corporate governance.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lap_ke_hoach_kiem_toan_tuan_thu\"><\/span><b>Planning a compliance audit<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The first phase of a compliance audit is detailed planning. At this stage, auditors clearly define the audit objectives, based on legal requirements, internal objectives, and the level of risk within the business. The scope of the compliance audit is also determined, focusing on key areas such as taxation, labor, information security, or the environment. Simultaneously, resources and information gathering methods are allocated appropriately, ensuring the audit team has the necessary expertise and tools to perform the work.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thu_thap_va_danh_gia_thong_tin\"><\/span><b>Gathering and evaluating information<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">After planning, the next step in a compliance audit is gathering and evaluating information. Auditors compile records, contracts, internal reports, policies, and related procedures, and conduct risk analysis to identify areas prone to violations. In addition, interviewing personnel helps auditors understand the actual operations and compliance awareness of each department, thereby building a comprehensive database for the subsequent detailed inspection phase.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thuc_hien_kiem_toan_tuan_thu\"><\/span><b>Conduct a compliance audit.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">During this phase, auditors conduct a direct assessment of the company&#039;s records, documents, and operational processes to ensure that all activities are carried out in accordance with regulations. Compliance audits help identify discrepancies with laws, professional standards, or internal regulations.<\/span><\/p>\n<figure id=\"attachment_4050\" aria-describedby=\"caption-attachment-4050\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4050\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-tuan-thu-chuyen-nghiep.png\" alt=\"Quy tr\u00ecnh ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7 chuy\u00ean nghi\u1ec7p\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-tuan-thu-chuyen-nghiep.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-tuan-thu-chuyen-nghiep-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-tuan-thu-chuyen-nghiep-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-tuan-thu-chuyen-nghiep-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-tuan-thu-chuyen-nghiep-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4050\" class=\"wp-caption-text\">Professional compliance audit process<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">In addition to data comparison, auditors also conduct random checks to ensure the accuracy and completeness of the results. This process not only helps businesses identify risks early but also provides a reliable basis for subsequent corrective actions and improvements.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lap_bao_cao_kiem_toan_tuan_thu\"><\/span><b>Prepare a compliance audit report.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Once the audit process is complete, the results are compiled and presented in a report that accurately reflects the level of compliance of the business. The report records the findings, assesses the level of risk, and provides specific recommendations for the business to address and improve processes. Compliance audits not only help management understand the actual situation but also support strategic decision-making, improve governance efficiency, and minimize future legal risks.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Theo_doi_va_giam_sat_sau_kiem_toan\"><\/span><b>Post-audit 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 and supervise the remediation of issues identified after the audit. The auditor will assess the extent to which improvement measures have been implemented and recommend adjustments to the internal control system if necessary. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">This monitoring ensures that recommendations from compliance audits are fully implemented, helping businesses maintain a consistent level of compliance and improve long-term governance effectiveness. Furthermore, establishing regular audit cycles helps businesses detect new risks promptly and improve their management systems in a sustainable manner.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Loi_ich_cua_kiem_toan_tuan_thu_doi_voi_doanh_nghiep\"><\/span><b>The benefits of compliance auditing for businesses.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Compliance auditing is a crucial governance tool that helps businesses operate efficiently, transparently, and sustainably. Conducting regular audits not only helps detect errors but also delivers numerous strategic benefits:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dam_bao_tuan_thu_phap_luat_va_chuan_muc_noi_bo\"><\/span><b>Ensure compliance with laws and internal standards.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">One of the most important benefits of compliance auditing is ensuring that all business operations are in accordance with legal regulations and internal policies. In the context of constantly changing laws regarding taxation, labor, insurance, environment, and information security, auditing helps businesses promptly detect potential violations, avoiding legal risks, penalties, or damage to reputation with partners and regulatory agencies.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nang_cao_hieu_qua_hoat_dong_noi_bo\"><\/span><b>Improve internal operational efficiency.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Through auditing, businesses receive a comprehensive assessment of their processes, policies, and control systems. Any shortcomings are identified and addressed, optimizing resources, reducing costs, and increasing operational efficiency. Compliance audits also provide recommendations for continuous improvement, thereby building a stronger and more transparent internal governance system.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tang_cuong_uy_tin_va_niem_tin_cua_cac_ben_lien_quan\"><\/span><b>Enhancing the credibility and trust of stakeholders.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">A robust compliance system not only reflects a company&#039;s professionalism and responsibility but also strengthens trust with shareholders, investors, partners, and regulators. Implementing compliance audits helps management make decisions based on accurate data, enhances brand reputation, and promotes sustainable growth.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_rui_ro_khi_doanh_nghiep_khong_thuc_hien_kiem_toan_tuan_thu\"><\/span><b>The risks of businesses not conducting compliance audits.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Neglecting compliance audits can lead to serious risks, directly impacting a business&#039;s operations, reputation, and sustainable growth. Below is a summary of the main risks businesses may face:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Summary of risks when businesses do not conduct compliance audits.<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>No.<\/b><\/td>\n<td style=\"text-align: center;\"><b>Risk<\/b><\/td>\n<td style=\"text-align: center;\"><b>Consequences for businesses<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Violation of laws and regulations<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Businesses may face administrative penalties, tax arrears, or legal liability, impacting their reputation and finances.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Financial risk<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Lack of control leads to asset losses, accounting errors, or unreasonable expenses, affecting profitability.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Internal governance risks<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Weak processes and control mechanisms make it difficult for businesses to detect wrongdoing early, leading to ineffective management.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Loss of credibility with stakeholders.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Investors, shareholders, partners, and regulators lose confidence in the company, affecting partnerships and the ability to raise capital.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Legal risks in contracts and partnerships<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Failure to comply with contracts and legal commitments can lead to disputes, lawsuits, or contract termination.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Challenges in sustainable development<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">A lack of compliance audits prevents businesses from identifying potential risks, hindering their long-term development strategies.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Kiem_toan_tuan_thu_trong_ky_nguyen_chuyen_doi_so\"><\/span><b>Compliance auditing in the digital transformation era<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In the era of digital transformation, businesses must not only ensure legal compliance but also adapt to modern technology. The digitization of processes offers many opportunities to improve control efficiency, while also creating new challenges. Therefore, compliance auditing needs to be applied more flexibly and intelligently.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tu_dong_hoa_thu_thap_va_phan_tich_du_lieu\"><\/span><b>Automated data collection and analysis<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Thanks to ERP systems, electronic accounting software, and cloud storage platforms, compliance auditors can access data more quickly, accurately, and comprehensively. Automation helps reduce human error, shorten audit execution time, and improve the reliability of results.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giam_sat_lien_tuc_va_phat_hien_som_rui_ro\"><\/span><b>Continuous monitoring and early risk detection.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Digital transformation allows businesses to conduct audits in real time instead of just periodically. With data monitoring and analysis tools, compliance audits can detect errors, violations, or potential risks early, helping businesses to promptly address issues and enhance transparency.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quan_ly_rui_ro_ve_an_toan_thong_tin\"><\/span><b>Information security risk management<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">When data is stored and processed in a digital environment, the risks to security and information safety increase. Automated control systems and big data analytics tools support compliance audits, assessing the level of compliance with regulations on personal data protection and cybersecurity, helping businesses mitigate information-related risks.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ho_tro_ra_quyet_dinh_chien_luoc\"><\/span><b>Supporting strategic decision-making<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Data from digitized audits provides transparent and reliable information. This helps leaders make strategic decisions quickly, improve management efficiency, and promote sustainable development. Therefore, compliance auditing is not only a control tool but also a foundation supporting corporate governance in the digital age.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tieu_chi_lua_chon_don_vi_cung_cap_dich_vu_kiem_toan_tuan_thu_uy_tin\"><\/span><b>Criteria for selecting a reputable compliance audit service provider.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Choosing the right compliance audit firm is crucial for ensuring accurate, transparent, and reliable results. A reputable partner not only helps businesses identify risks promptly but also provides effective improvement solutions. Below are key criteria for businesses to consider when selecting a compliance audit provider:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Summary of criteria for selecting a reputable compliance audit service provider.<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>No.<\/b><\/td>\n<td style=\"text-align: center;\"><b>Criteria<\/b><\/td>\n<td style=\"text-align: center;\"><b>Explanation \/ Application<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Experience and expertise<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">The unit needs practical experience in compliance auditing, a thorough understanding of legal regulations and industry standards, to accurately assess risks and propose effective solutions.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">A team of professional auditors<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Auditors must possess professional certifications, high levels of expertise, and adhere to professional ethical standards. These factors ensure the quality of audits and the reliability of reports.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Modern auditing methods<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">The unit utilizes digital technology and data management and analysis software to ensure compliance audits are fast, accurate, and transparent.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Transparency and credibility in the market<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Choose a reputable firm with a clear audit history and positive feedback from previous clients.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Business consulting and support capabilities<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">In addition to compliance checks, service providers should advise on process improvement solutions and support businesses in enhancing their internal control systems.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Reasonable and transparent costs<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Service fees must be transparent, proportionate to the scale and scope of the audit, and ensure that businesses receive value commensurate with their investment.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Dich_vu_kiem_toan_tuan_thu_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Compliance audit services at MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">At MAN \u2013 Master Accountant Network, we provide comprehensive compliance audit services, helping businesses ensure all operations comply with the law, professional standards, and internal procedures. Our services are designed to be flexible, tailored to the size, industry, and specific management needs of each business.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_ngu_chuyen_gia_giau_kinh_nghiem\"><\/span><b>A team of experienced professionals<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The auditors at MAN are all certified and have practical experience. They conduct compliance audits systematically, transparently, and professionally. In addition to identifying errors, the team of experts also advises on process improvement solutions, helping businesses minimize legal risks and improve operational efficiency.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ung_dung_cong_nghe_hien_dai\"><\/span><b>Applying modern technology<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">We utilize data management software and analytics tools to perform compliance audits quickly and accurately. Digital technology enables auditors to assess not only the current situation but also to predict and mitigate potential future risks.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tu_van_chien_luoc_va_nang_cao_quan_tri\"><\/span><b>Strategic consulting and management improvement.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_4046\" aria-describedby=\"caption-attachment-4046\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4046\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dich-vu-kiem-toan-tuan-thu-tai-MAN-Master-Accountant-Network.png\" alt=\"D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7 t\u1ea1i MAN - Master Accountant Network\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dich-vu-kiem-toan-tuan-thu-tai-MAN-Master-Accountant-Network.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dich-vu-kiem-toan-tuan-thu-tai-MAN-Master-Accountant-Network-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dich-vu-kiem-toan-tuan-thu-tai-MAN-Master-Accountant-Network-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dich-vu-kiem-toan-tuan-thu-tai-MAN-Master-Accountant-Network-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Dich-vu-kiem-toan-tuan-thu-tai-MAN-Master-Accountant-Network-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4046\" class=\"wp-caption-text\">Compliance audit services at MAN \u2013 Master Accountant Network<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">In addition to compliance checks, MAN supports businesses in optimizing their internal control systems, improving operational processes, and developing policies aligned with their sustainable development strategies. This enables businesses to both comply with the law and enhance their reputation and competitiveness.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chi_phi_minh_bach_va_hop_ly\"><\/span><b>Transparent and reasonable costs<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">MAN is committed to transparent and reasonable service fees, ensuring businesses receive value commensurate with their investment, while maintaining the highest audit quality.<\/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>&nbsp;<\/p>\n<p>Compliance audits help businesses operate legally, transparently, and efficiently. Regular audits identify risks, improve processes, and enhance credibility with regulators, partners, and investors. Our team of experts, using modern methods, reviews tax, labor, data security, environmental, and internal governance issues, and proposes solutions to improve control systems, reduce risks, and create a foundation for sustainable development.<\/p>\n<p><span style=\"font-weight: 400;\">By applying digital technology and modern data management software, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">auditing services<\/span><\/a><span style=\"font-weight: 400;\"> and <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu-ke-toan-thue-tron-goi\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">full-service tax accounting<\/span><\/a><span style=\"font-weight: 400;\"> At MAN \u2013 Master Accountant Network, we provide fast, accurate, and transparent audits. Our audit results offer reliable information, supporting leadership in making effective strategic decisions. Contact MAN today for expert advice and implementation of comprehensive accounting and auditing solutions to help your business optimize management, reduce risks, and enhance its reputation in the market.<\/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;\">E-mail: <\/span><a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/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>","protected":false},"excerpt":{"rendered":"<p>Ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7 l\u00e0 qu\u00e1 tr\u00ecnh \u0111\u00e1nh gi\u00e1 vi\u1ec7c doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, chu\u1ea9n m\u1ef1c ngh\u1ec1 nghi\u1ec7p v\u00e0 quy ch\u1ebf n\u1ed9i b\u1ed9. Kh\u00e1c v\u1edbi ki\u1ec3m to\u00e1n t\u00e0i ch\u00ednh ch\u1ec9 t\u1eadp trung v\u00e0o s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7 xem x\u00e9t nhi\u1ec1u l\u0129nh v\u1ef1c nh\u01b0 thu\u1ebf, lao \u0111\u1ed9ng, [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4048,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-4045","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bao-cao-kt"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4045","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=4045"}],"version-history":[{"count":2,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4045\/revisions"}],"predecessor-version":[{"id":4539,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4045\/revisions\/4539"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4048"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4045"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4045"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4045"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}