{"id":4084,"date":"2025-12-05T02:52:38","date_gmt":"2025-12-05T09:52:38","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4084"},"modified":"2026-01-08T02:35:14","modified_gmt":"2026-01-08T09:35:14","slug":"kiem-toan-it-la-gi","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-it-la-gi\/","title":{"rendered":"What is IT auditing? Its role, objectives, and applications in accounting, auditing, and taxation."},"content":{"rendered":"

IT auditing is the process of independently evaluating a company's IT systems, infrastructure, and operations. The goal is to ensure the system effectively protects assets, maintains the integrity and reliability of accounting data, operates according to established procedures, and adheres to business objectives. In the context of the digital economy, where all transactions and accounting records are conducted electronically, IT auditing becomes a crucial foundation, reinforcing stakeholder confidence in the accuracy and transparency of financial statements.<\/span><\/p>\n

Practical application <\/span>Accounting Law 2015<\/span><\/a>Regulations regarding electronic transactions and information security require organizations to have robust IT control systems. Weak controls can lead to data inaccuracies, asset losses, and tax risks. IT audits have become mandatory to assess the effectiveness of the design and operation of these controls. This activity helps organizations manage risks and ensure the accuracy of transactions and accounting data in the digital environment.<\/span><\/p>\n

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