{"id":4052,"date":"2025-12-04T02:11:51","date_gmt":"2025-12-04T09:11:51","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4052"},"modified":"2026-01-08T02:33:03","modified_gmt":"2026-01-08T09:33:03","slug":"kiem-toan-hoat-dong-la-gi","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-hoat-dong-la-gi\/","title":{"rendered":"What is operational auditing? Its objectives, process, and value in improving business performance."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Operational auditing is a comprehensive assessment of the effectiveness, efficiency, and economy of a business&#039;s operations. Its objectives extend beyond simply complying with regulations; it also aims to optimize processes, minimize waste, and enhance productivity. Conducting operational audits helps businesses identify weaknesses early, enabling timely improvements and ensuring sustainable growth.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">To achieve optimal results in operational audits, choosing a reputable auditing firm is crucial. MAN \u2013 Master Accountant Network is one of the leading providers of professional operational audit services in Vietnam. With a team of experienced auditors possessing in-depth knowledge of various industries, MAN is committed to providing businesses with objective, accurate assessments and practical recommendations to improve management efficiency. Let MAN be your partner in enhancing operational efficiency and achieving sustainable development.<\/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-hoat-dong-la-gi\/#Tong_quan_ve_kiem_toan_hoat_dong\" >Overview of operational auditing\u00a0<\/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-hoat-dong-la-gi\/#Kiem_toan_hoat_dong_la_gi\" >What is performance 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-hoat-dong-la-gi\/#Vai_tro_cua_kiem_toan_hoat_dong_trong_doanh_nghiep\" >The role of operational auditing in businesses.<\/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-hoat-dong-la-gi\/#Muc_tieu_cua_kiem_toan_hoat_dong\" >Objectives of performance 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-hoat-dong-la-gi\/#Co_so_phap_ly_lien_quan_den_kiem_toan_hoat_dong\" >Legal basis related to performance auditing<\/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-hoat-dong-la-gi\/#Doi_tuong_ap_dung_kiem_toan_hoat_dong\" >Scope of application of performance audit<\/a><\/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-hoat-dong-la-gi\/#Cac_phuong_phap_va_ky_thuat_kiem_toan_hoat_dong\" >Methods and techniques of performance 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-hoat-dong-la-gi\/#Quy_trinh_kiem_toan_hoat_dong\" >Operational 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-9\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-hoat-dong-la-gi\/#Lap_ke_hoach_kiem_toan_hoat_dong\" >Planning for operational audits<\/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-hoat-dong-la-gi\/#Thu_thap_va_phan_tich_thong_tin_kiem_toan_hoat_dong\" >Gathering and analyzing operational audit information.<\/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-hoat-dong-la-gi\/#Thuc_hien_kiem_toan_hoat_dong_thuc_te\" >Conduct a performance audit.<\/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-hoat-dong-la-gi\/#Lap_bao_cao_kiem_toan_hoat_dong_va_dua_khuyen_nghi\" >Prepare an operational audit report and provide recommendations.<\/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-hoat-dong-la-gi\/#Theo_doi_va_giam_sat_sau_kiem_toan_hoat_dong\" >Follow-up and monitoring after performance audits.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-hoat-dong-la-gi\/#Loi_ich_cua_kiem_toan_hoat_dong\" >Benefits of performance audit<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-hoat-dong-la-gi\/#Nang_cao_hieu_qua_hoat_dong\" >Improve operational efficiency<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-hoat-dong-la-gi\/#Phat_hien_va_khac_phuc_diem_yeu_trong_quan_ly\" >Identify and address weaknesses in management.<\/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-hoat-dong-la-gi\/#Tang_cuong_tinh_minh_bach_va_trach_nhiem_giai_trinh\" >Enhancing transparency and accountability<\/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-hoat-dong-la-gi\/#Ho_tro_ra_quyet_dinh_chien_luoc\" >Supporting strategic decision-making<\/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-hoat-dong-la-gi\/#Giam_thieu_rui_ro_va_toi_uu_chi_phi\" >Minimize risks and optimize costs.<\/a><\/li><\/ul><\/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-hoat-dong-la-gi\/#Nhung_rui_ro_khi_khong_thuc_hien_kiem_toan_hoat_dong\" >The risks of not conducting operational audits.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-hoat-dong-la-gi\/#Tieu_chi_lua_chon_don_vi_kiem_toan_hoat_dong_uy_tin\" >Criteria for selecting a reputable performance auditing firm.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-hoat-dong-la-gi\/#Chuyen_mon_va_kinh_nghiem_trong_kiem_toan_hoat_dong\" >Expertise and experience in performance auditing.<\/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-hoat-dong-la-gi\/#Uy_tin_va_danh_tieng_trong_kiem_toan_hoat_dong\" >Reputation and credibility in performance auditing.<\/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-hoat-dong-la-gi\/#Phuong_phap_kiem_toan_ro_rang_va_minh_bach_trong_kiem_toan_hoat_dong\" >Clear and transparent audit methodology in performance auditing.<\/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-hoat-dong-la-gi\/#Tu_van_va_ho_tro_cai_tien_trong_kiem_toan_hoat_dong\" >Consulting and support for improvement in performance auditing.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-hoat-dong-la-gi\/#Chi_phi_hop_ly_va_minh_bach_trong_kiem_toan_hoat_dong\" >Reasonable and transparent costs in performance audits.<\/a><\/li><\/ul><\/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-hoat-dong-la-gi\/#Dich_vu_kiem_toan_hoat_dong_tai_MAN_%E2%80%93_Master_Accountant_Network\" >Operational 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-28\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-hoat-dong-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-29\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-hoat-dong-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_hoat_dong\"><\/span><b>Overview of operational auditing\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Operational audits help businesses assess operational efficiency, control risks, and improve internal processes. In the context of rising costs and demands for transparency, regular audits help detect problems early, optimize resources, and enhance governance effectiveness.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Operational audits go beyond simply reviewing financial data; they also assess processes, policies, personnel, and technology, providing reliable data for management to make strategic decisions and enhance credibility with partners and regulatory bodies.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_hoat_dong_la_gi\"><\/span><b>What is performance auditing?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Operational auditing is the process of comprehensively evaluating and analyzing a company&#039;s operations to determine its effectiveness, compliance, and ability to achieve strategic goals. Unlike financial auditing, which focuses on accounting data, and compliance auditing, which emphasizes legal aspects, operational auditing expands its scope to include performance, processes, and risk management.<\/span><\/p>\n<figure id=\"attachment_4053\" aria-describedby=\"caption-attachment-4053\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4053\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-hoat-dong-la-gi.png\" alt=\"Ki\u1ec3m to\u00e1n ho\u1ea1t \u0111\u1ed9ng l\u00e0 g\u00ec\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-hoat-dong-la-gi.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-hoat-dong-la-gi-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-hoat-dong-la-gi-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-hoat-dong-la-gi-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-hoat-dong-la-gi-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4053\" class=\"wp-caption-text\">What is performance auditing?<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">In businesses, operational audits help identify weaknesses in processes, detect waste and potential risks, and then provide recommendations for improvement. This ensures that the business operates efficiently, transparently, and sustainably.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_cua_kiem_toan_hoat_dong_trong_doanh_nghiep\"><\/span><b>The role of operational auditing in businesses.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Performance auditing plays many important roles, including:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Identifying waste and errors: Auditors conduct a comprehensive assessment of processes, helping businesses optimize resources and reduce operating costs.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Supporting strategic decision-making: Data from performance audits provides an objective basis for management in long-term strategic planning.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Increased transparency and credibility: An effective internal control system helps businesses build trust with shareholders, partners, and regulators.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Improving internal processes: Auditors not only identify problems but also advise on process improvements and enhance operational capabilities.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Muc_tieu_cua_kiem_toan_hoat_dong\"><\/span><b>Objectives of performance audit<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The main objectives of performance audits include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ensuring efficient resource utilization: Auditing helps identify unreasonable expenses, optimize budgets, and optimize human resources.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Risk and error control: Identifying operational gaps helps businesses proactively prevent risks.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Process improvement: Providing solutions to optimize processes, increase productivity, and improve work efficiency.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Enhancing transparency: Ensuring that activities are conducted openly and transparently, meeting legal requirements and industry standards.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_lien_quan_den_kiem_toan_hoat_dong\"><\/span><b>Legal basis related to performance auditing<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">To ensure that operational audits are conducted accurately and effectively, businesses need to base their audits on legal regulations and industry standards. These legal frameworks help determine the scope, methods, and responsibilities of the audit, while also ensuring reliable audit results that meet management requirements.<\/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 related to performance auditing<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 5.61122%;\"><b>No.<\/b><\/td>\n<td style=\"text-align: center; width: 20.3407%;\"><b>Legal basis<\/b><\/td>\n<td style=\"text-align: center; width: 41.8838%;\"><b>The main content relates to Operational Auditing.<\/b><\/td>\n<td style=\"text-align: center; width: 31.1623%;\"><b>Notes \/ Applications<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 5.61122%;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"text-align: center; width: 20.3407%;\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Luat-kiem-toan-nha-nuoc-2015-282381.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Law on State Audit<\/span><\/a><span style=\"font-weight: 400;\"> (Objectives, tasks, and responsibilities)<\/span><\/td>\n<td style=\"text-align: center; width: 41.8838%;\"><span style=\"font-weight: 400;\">Regulations define the scope, subjects, principles, and content of performance audits (audits of economy, efficiency, and effectiveness).<\/span><\/td>\n<td style=\"text-align: center; width: 31.1623%;\"><span style=\"font-weight: 400;\">It is the highest legal basis for performance auditing in the public sector in Vietnam.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 5.61122%;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"text-align: center; width: 20.3407%;\"><span style=\"font-weight: 400;\">Vietnam Auditing Standards System (VSAS)<\/span><\/td>\n<td style=\"text-align: center; width: 41.8838%;\"><span style=\"font-weight: 400;\">Specific guidance on the objectives, scope, methods, and procedures for conducting performance audits (usually based on INTOSAI standards).<\/span><\/td>\n<td style=\"text-align: center; width: 31.1623%;\"><span style=\"font-weight: 400;\">This is the primary professional standard for conducting performance audits in Vietnam.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 5.61122%;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"text-align: center; width: 20.3407%;\"><span style=\"font-weight: 400;\">International Auditing Standards (ISSAI) \u2013 Specifically ISSAI 3000-3999<\/span><\/td>\n<td style=\"text-align: center; width: 41.8838%;\"><span style=\"font-weight: 400;\">Provides an international guidance framework for Performance Audit\/Value for Money Audit, including planning, implementation, evidence, and reporting.<\/span><\/td>\n<td style=\"text-align: center; width: 31.1623%;\"><span style=\"font-weight: 400;\">Apply international best practices to develop and implement project implementation plans, especially for projects funded by ODA or involving international partners.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 5.61122%;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"text-align: center; width: 20.3407%;\"><span style=\"font-weight: 400;\">Documents related to project\/program management and evaluation.<\/span><\/td>\n<td style=\"text-align: center; width: 41.8838%;\"><span style=\"font-weight: 400;\">Decrees and decisions of the Prime Minister stipulate the evaluation of the effectiveness of public investment, the evaluation of national target programs or specific development projects.<\/span><\/td>\n<td style=\"text-align: center; width: 31.1623%;\"><span style=\"font-weight: 400;\">Providing economic, efficiency, and effectiveness criteria for auditors to use in their evaluations.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_ap_dung_kiem_toan_hoat_dong\"><\/span><b>Scope of application of performance audit<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">To implement effective operational audits, businesses need to clearly identify the departments, areas, and activities that require evaluation. Defining the scope of application helps focus audit resources on critical, high-risk areas or those with a significant impact on operational efficiency and management.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><strong>Classification table of entities subject to performance audit<\/strong><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Object<\/b><\/td>\n<td style=\"text-align: center;\"><b>Description of Contents Key Reviews<\/b><\/td>\n<td style=\"text-align: center;\"><b>Objectives of Operational Audit<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Production\/Operations Department<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Assess resource utilization efficiency (raw materials, machinery, energy), optimize production processes, and improve labor productivity.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Eliminate waste, increase production efficiency, and reduce product costs.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Sales\/Marketing Department<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Evaluate the effectiveness of the sales strategy (achieving revenue and market share targets) and the return on investment (ROI) of marketing\/sales costs.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Increase business efficiency and optimize customer acquisition costs.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Finance\/Accounting Department<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Review the economic efficiency of capital management, budget expenditures, debt management, and the effectiveness of the financial management information system.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ensure optimal use of capital, improve cost management and cash flow.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Human Resources (HR) Department<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Evaluate the effectiveness of recruitment, training, and development processes. Ensure the effectiveness of talent retention and compensation policies.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Optimize personnel costs relative to productivity, reducing employee turnover rate.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">IT &amp; Technology Department<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Assess the economic viability of technology investments, the operational efficiency of systems, and the effectiveness of data security measures.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ensure that IT investments deliver tangible value, improving system availability and security.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\"> High-Risk Activities<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Focus on areas prone to errors, corruption, waste, or activities that have a significant financial impact on the business.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ensure audit resources are allocated optimally, focusing on areas that need the most improvement.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Cac_phuong_phap_va_ky_thuat_kiem_toan_hoat_dong\"><\/span><b>Methods and techniques of performance auditing<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">To ensure that an operational audit (RO) not only detects errors but also delivers real improvement value, auditors need to apply a flexible combination of quantitative and qualitative methods. These techniques are designed to thoroughly assess the economy (optimal resource utilization), efficiency (output versus input), and effectiveness (achieving objectives) of the business&#039;s operations.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The table below summarizes common and advanced methods, their specific purposes, and how to apply them in practice:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><strong>Summary table of methods <\/strong><b>and operational audit techniques<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 5.61122%;\"><b>No.<\/b><\/td>\n<td style=\"text-align: center; width: 27.4549%;\"><b>Method \/ Technique<\/b><\/td>\n<td style=\"text-align: center; width: 28.9579%;\"><b>Main purpose<\/b><\/td>\n<td style=\"text-align: center; width: 36.9739%;\"><b>Application methods and illustrative examples<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 5.61122%;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"text-align: center; width: 27.4549%;\"><span style=\"font-weight: 400;\">Quantitative Audit<\/span><\/td>\n<td style=\"text-align: center; width: 28.9579%;\"><span style=\"font-weight: 400;\">Evaluate economic efficiency and effectiveness based on numerical data and the relationship between inputs and outputs.<\/span><\/td>\n<td style=\"text-align: center; width: 36.9739%;\"><span style=\"font-weight: 400;\">Utilize trend analysis, horizontal\/vertical comparisons, and ratio analysis (e.g., Cost\/Unit, Profit Margin\/Investment).<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 5.61122%;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"text-align: center; width: 27.4549%;\"><span style=\"font-weight: 400;\">KPI and Performance Indicator Analysis<\/span><\/td>\n<td style=\"text-align: center; width: 28.9579%;\"><span style=\"font-weight: 400;\">Determine the difference between actual results and set targets (effectiveness).<\/span><\/td>\n<td style=\"text-align: center; width: 36.9739%;\"><span style=\"font-weight: 400;\">Compare actual results with plans, industry standards, or best practices (benchmarking). Identify underperforming activities.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 5.61122%;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"text-align: center; width: 27.4549%;\"><span style=\"font-weight: 400;\">Qualitative Audit<\/span><\/td>\n<td style=\"text-align: center; width: 28.9579%;\"><span style=\"font-weight: 400;\">Evaluate non-measurable factors (process effectiveness and efficiency).<\/span><\/td>\n<td style=\"text-align: center; width: 36.9739%;\"><span style=\"font-weight: 400;\">Analyze the completeness and clarity of processes, assess the culture of compliance, and evaluate the quality of management decisions.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 5.61122%;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"text-align: center; width: 27.4549%;\"><span style=\"font-weight: 400;\">Root Cause Analysis (RCA)<\/span><\/td>\n<td style=\"text-align: center; width: 28.9579%;\"><span style=\"font-weight: 400;\">Identify the root causes of the inefficiencies or wastefulness that have been discovered.<\/span><\/td>\n<td style=\"text-align: center; width: 36.9739%;\"><span style=\"font-weight: 400;\">Use techniques such as the 5 Whys or the Fishbone Diagram (Ishikawa) to trace the error back to its source.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 5.61122%;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td style=\"text-align: center; width: 27.4549%;\"><span style=\"font-weight: 400;\">Interviews, Surveys, and Focus Groups<\/span><\/td>\n<td style=\"text-align: center; width: 28.9579%;\"><span style=\"font-weight: 400;\">Gather information, assess perceptions, identify barriers, and propose improvements from implementers and managers.<\/span><\/td>\n<td style=\"text-align: center; width: 36.9739%;\"><span style=\"font-weight: 400;\">Conduct in-depth interviews with key personnel about processes and risks. Conduct large-scale surveys to measure satisfaction levels or administrative burdens.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 5.61122%;\"><span style=\"font-weight: 400;\">6<\/span><\/td>\n<td style=\"text-align: center; width: 27.4549%;\"><span style=\"font-weight: 400;\">Practical Testing (Walkthrough\/Observation)<\/span><\/td>\n<td style=\"text-align: center; width: 28.9579%;\"><span style=\"font-weight: 400;\">Conduct a direct assessment of the process and work environment to check the alignment between the documented process and reality (operational efficiency).<\/span><\/td>\n<td style=\"text-align: center; width: 36.9739%;\"><span style=\"font-weight: 400;\">Directly observe the production\/operation line, follow a transaction from start to finish to verify the steps.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 5.61122%;\"><span style=\"font-weight: 400;\">7<\/span><\/td>\n<td style=\"text-align: center; width: 27.4549%;\"><span style=\"font-weight: 400;\">Advanced Data Analytics (CAATs)<\/span><\/td>\n<td style=\"text-align: center; width: 28.9579%;\"><span style=\"font-weight: 400;\">Handling large volumes of data, detecting anomalies, exceptions, and complex relationships in operations.<\/span><\/td>\n<td style=\"text-align: center; width: 36.9739%;\"><span style=\"font-weight: 400;\">Use specialized software for statistical analysis, modeling (e.g., predicting operating costs), and examining whole datasets instead of sampling.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 5.61122%;\"><span style=\"font-weight: 400;\">8<\/span><\/td>\n<td style=\"text-align: center; width: 27.4549%;\"><span style=\"font-weight: 400;\">Goal Congruence Performance Evaluation<\/span><\/td>\n<td style=\"text-align: center; width: 28.9579%;\"><span style=\"font-weight: 400;\">Determine the extent to which the department&#039;s goals and activities align with the overall business strategy.<\/span><\/td>\n<td style=\"text-align: center; width: 36.9739%;\"><span style=\"font-weight: 400;\">Review the target-setting and reward mechanisms to ensure that departments do not act for narrow self-interest, thereby harming overall performance.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_kiem_toan_hoat_dong\"><\/span><b>Operational audit process<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">To conduct an effective operational audit, businesses need to follow a standard process that ensures a comprehensive, objective assessment and provides accurate data for process improvement. This process typically consists of five main steps:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lap_ke_hoach_kiem_toan_hoat_dong\"><\/span><b>Planning for operational audits<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">At this stage, auditors identify the objectives, scope, and key areas to be evaluated. Planning helps focus resources on activities that are critical, high-risk, or have a significant impact on business performance. Simultaneously, the plan defines the data collection methods, timeline, and audit team.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thu_thap_va_phan_tich_thong_tin_kiem_toan_hoat_dong\"><\/span><b>Gathering and analyzing operational audit information.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_4056\" aria-describedby=\"caption-attachment-4056\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4056\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-hoat-dong.png\" alt=\"Quy tr\u00ecnh ki\u1ec3m to\u00e1n ho\u1ea1t \u0111\u1ed9ng\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-hoat-dong.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-hoat-dong-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-hoat-dong-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-hoat-dong-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-hoat-dong-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4056\" class=\"wp-caption-text\">Operational audit process<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Auditors collect data from relevant departments, including reports, records, operating procedures, and qualitative information from personnel. Operational audits use this data to assess efficiency, compliance with procedures, and identify potential risks.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thuc_hien_kiem_toan_hoat_dong_thuc_te\"><\/span><b>Conduct a performance audit.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This step involves direct observation, process inspection, employee interviews, and comparison of actual results with internal standards, KPIs, or regulations. Operational audits at this stage help identify strengths, weaknesses, and anomalies in operations.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lap_bao_cao_kiem_toan_hoat_dong_va_dua_khuyen_nghi\"><\/span><b>Prepare an operational audit report and provide recommendations.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">After completing the audit, the auditor compiles the results into a detailed report, outlining the level of effectiveness, risks, and areas for improvement. Simultaneously, the operational audit proposes specific recommendations to optimize processes, reduce costs, and enhance operational efficiency.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Theo_doi_va_giam_sat_sau_kiem_toan_hoat_dong\"><\/span><b>Follow-up and monitoring after performance audits.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Monitoring the implementation of recommendations and evaluating the results of improvements helps ensure that operational audits remain effective in the long term and prevent similar risks in the future.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Loi_ich_cua_kiem_toan_hoat_dong\"><\/span><b>Benefits of performance audit<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Operational auditing is not just a routine review but a strategic tool that helps businesses comprehensively and objectively review their entire operational process. Through this, businesses can identify weaknesses, leverage strengths, and make timely adjustments to achieve sustainable growth. Below are five of the most prominent benefits that operational auditing brings to businesses:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nang_cao_hieu_qua_hoat_dong\"><\/span><b>Improve operational efficiency<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Operational audits help businesses assess the level of resource utilization, such as human resources, finances, and assets. From this, businesses can identify inefficiencies, adjust processes to reduce waste, and increase productivity and overall efficiency.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phat_hien_va_khac_phuc_diem_yeu_trong_quan_ly\"><\/span><b>Identify and address weaknesses in management.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Through an independent assessment process, auditors identify errors or weaknesses in the internal control system. This provides businesses with a basis to improve their organizational structure, enhance operational capabilities, and prevent risks.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tang_cuong_tinh_minh_bach_va_trach_nhiem_giai_trinh\"><\/span><b>Enhancing transparency and accountability<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Operational audits help ensure that all processes, activities, and reports are transparent and compliant with regulations. This makes it easier for businesses to explain their operations to shareholders, regulators, and partners, increasing their credibility and trust in the market.<\/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;\">Audit results provide factual and objective data that helps management assess operational performance. This allows businesses to make more accurate strategic decisions, optimize resources, and guide long-term development.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giam_thieu_rui_ro_va_toi_uu_chi_phi\"><\/span><b>Minimize risks and optimize costs.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Operational audits help detect risks in operational processes early, preventing unnecessary losses. Simultaneously, cost-benefit analysis helps businesses eliminate inefficient activities, saving costs while maintaining quality.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_rui_ro_khi_khong_thuc_hien_kiem_toan_hoat_dong\"><\/span><b>The risks of not conducting operational audits.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Failing to conduct regular operational audits can cause businesses to miss many opportunities to improve efficiency and create a range of risks in management and operations. Operational audits not only help identify problems but also provide a foundation for accurate decision-making. Below are typical risks if a business does not conduct operational audits:<\/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 associated with not conducting operational 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>Detailed description<\/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;\">Low resource utilization efficiency<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Without independent evaluation, businesses struggle to identify areas of waste in the use of personnel, assets, and expenses. This leads to low efficiency and increased operating costs.<\/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;\">Lack of internal controls and weak risk management.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Without operational audits, businesses fail to detect errors, fraud, or potential risks in their processes in a timely manner. Internal control systems gradually become less effective.<\/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;\">Making flawed decisions due to a lack of reliable data.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">A lack of auditing means that businesses do not have an objective database of operational efficiency. Strategic decisions may therefore be based on inaccurate information, leading to serious consequences.<\/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 and transparency with investors and partners.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">The lack of audit reports leaves businesses without a basis to demonstrate their governance capabilities and transparency. This reduces the trust of shareholders, partners, and regulatory authorities.<\/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;\">Achieving sustainable development is difficult.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">When internal problems are not detected and addressed promptly, businesses are prone to operational imbalances, reduced competitiveness, and difficulty sustaining long-term growth.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Tieu_chi_lua_chon_don_vi_kiem_toan_hoat_dong_uy_tin\"><\/span><b>Criteria for selecting a reputable performance auditing firm.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Choosing a reputable performance audit firm is crucial to ensuring your business receives accurate, objective, and useful results for improving management efficiency. Below are some important criteria to consider:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chuyen_mon_va_kinh_nghiem_trong_kiem_toan_hoat_dong\"><\/span><b>Expertise and experience in performance auditing.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">A reputable auditing firm needs a team of experienced auditors with in-depth knowledge of the industry and the business&#039;s operational processes. This allows them to quickly identify risks, errors, and weaknesses in operations, thereby helping the business improve its management and operational efficiency.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Practical experience also helps the auditing firm make specific and feasible recommendations, helping businesses optimize processes, enhance competitiveness, and translate audit results into practical solutions.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Uy_tin_va_danh_tieng_trong_kiem_toan_hoat_dong\"><\/span><b>Reputation and credibility in performance auditing.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The reputation of an operational audit firm is assessed through its brand, past clients, certifications, and actual feedback. A reputable firm will have a transparent operational audit methodology, adhere to international standards, and ensure that the audit process is closely monitored.<\/span><\/p>\n<figure id=\"attachment_4057\" aria-describedby=\"caption-attachment-4057\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4057\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tieu-chi-lua-chon-don-vi-kiem-toan-hoat-dong-uy-tin.png\" alt=\"Ti\u00eau ch\u00ed l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n ho\u1ea1t \u0111\u1ed9ng uy t\u00edn\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tieu-chi-lua-chon-don-vi-kiem-toan-hoat-dong-uy-tin.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tieu-chi-lua-chon-don-vi-kiem-toan-hoat-dong-uy-tin-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tieu-chi-lua-chon-don-vi-kiem-toan-hoat-dong-uy-tin-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tieu-chi-lua-chon-don-vi-kiem-toan-hoat-dong-uy-tin-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tieu-chi-lua-chon-don-vi-kiem-toan-hoat-dong-uy-tin-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4057\" class=\"wp-caption-text\">Criteria for selecting a reputable performance auditing firm.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Reputable firms also provide transparent information about service costs, tailored to the scale and scope of work, helping businesses accurately budget. The combination of reputation, expertise, and professional operational auditing methods ensures accurate audit results, increasing practical value and improving management efficiency.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phuong_phap_kiem_toan_ro_rang_va_minh_bach_trong_kiem_toan_hoat_dong\"><\/span><b>Clear and transparent audit methodology in performance auditing.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The auditing firm needs to apply standardized, transparent methods and adhere to international standards. A clear audit process helps businesses track progress, evaluate results, and trust the recommendations made, ensuring that all information is assessed objectively and accurately.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tu_van_va_ho_tro_cai_tien_trong_kiem_toan_hoat_dong\"><\/span><b>Consulting and support for improvement in performance auditing.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In addition to conducting audits, the unit also provides recommendations for improvement and advises on solutions to optimize operations. This helps businesses translate audit results into practical actions, improve operational efficiency, and minimize management risks.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chi_phi_hop_ly_va_minh_bach_trong_kiem_toan_hoat_dong\"><\/span><b>Reasonable and transparent costs in performance audits.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Service costs should be appropriate to the size, industry, and scope of work of the business. Transparency in pricing and agreements helps businesses accurately budget and avoid unexpected costs, while ensuring the effectiveness of the investment in the auditing process.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Dich_vu_kiem_toan_hoat_dong_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Operational audit services at MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">MAN \u2013 Master Accountant Network provides professional operational audit services, helping businesses comprehensively assess operational efficiency, manage risks, and optimize resources. With a team of experienced auditors possessing in-depth knowledge of various industries, MAN ensures objective and accurate assessments, along with practical recommendations to help businesses improve their management efficiency.<\/span><\/p>\n<figure id=\"attachment_4055\" aria-describedby=\"caption-attachment-4055\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4055\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Loi-ich-cua-kiem-toan-hoat-dong.png\" alt=\"L\u1ee3i \u00edch c\u1ee7a ki\u1ec3m to\u00e1n ho\u1ea1t \u0111\u1ed9ng\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Loi-ich-cua-kiem-toan-hoat-dong.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Loi-ich-cua-kiem-toan-hoat-dong-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Loi-ich-cua-kiem-toan-hoat-dong-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Loi-ich-cua-kiem-toan-hoat-dong-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Loi-ich-cua-kiem-toan-hoat-dong-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4055\" class=\"wp-caption-text\">Benefits of performance audit<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">MAN&#039;s services include process audits, resource utilization efficiency assessments, potential risk identification, and operational improvement consulting. Furthermore, all audit processes are transparent, adhere to international standards, and are reported in detail, allowing businesses to easily track progress, make accurate decisions, and enhance operational capabilities. With MAN, businesses not only receive audit results but also solutions to optimize operations, minimize risks, and enhance sustainable development.<\/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;\">Operational auditing is a crucial step that helps businesses comprehensively assess processes, identify weaknesses and risks, and improve resource efficiency. Through operational auditing, departments within a business can improve performance, optimize costs, ensure transparency, and support strategic decision-making based on objective data, contributing to sustainable development.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Let MAN \u2013 Master Accountant Network be your business partner. <\/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;\"> In-depth analysis of real-world data and practical improvement recommendations helps businesses achieve accurate results, optimize processes, minimize risks, and enhance competitiveness. Contact MAN today to implement comprehensive audit services, protect your business, and foster sustainable growth.<\/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 ho\u1ea1t \u0111\u1ed9ng l\u00e0 qu\u00e1 tr\u00ecnh \u0111\u00e1nh gi\u00e1 to\u00e0n di\u1ec7n hi\u1ec7u qu\u1ea3, hi\u1ec7u l\u1ef1c v\u00e0 t\u00ednh kinh t\u1ebf c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng trong doanh nghi\u1ec7p. M\u1ee5c ti\u00eau kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf vi\u1ec7c tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh m\u00e0 c\u00f2n nh\u1eb1m t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh, gi\u1ea3m thi\u1ec3u l\u00e3ng ph\u00ed v\u00e0 n\u00e2ng cao n\u0103ng su\u1ea5t. [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4054,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-4052","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\/4052","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=4052"}],"version-history":[{"count":2,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4052\/revisions"}],"predecessor-version":[{"id":4540,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4052\/revisions\/4540"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4054"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4052"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4052"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4052"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}