{"id":4363,"date":"2025-12-30T18:42:32","date_gmt":"2025-12-31T01:42:32","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4363"},"modified":"2025-12-30T18:42:52","modified_gmt":"2025-12-31T01:42:52","slug":"kiem-toan-nganh-cong-nghe","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-cong-nghe\/","title":{"rendered":"Technology industry audits: The key to risk control and enhancing the reliability of IT systems."},"content":{"rendered":"<p>IT audits are no longer purely technical requirements but have become a cornerstone of modern business management. <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\">Decree 13\/2023\/ND-CP<\/a>Organizations handling sensitive data must establish mechanisms for regular information security control and assessment to avoid legal risks. IT audits not only protect digital assets but also serve as a basis for demonstrating the transparency of financial reporting, especially in the context of accounting systems operating on ERP and Cloud Computing.<\/p>\n<p>In reality, errors in IT systems can pose a material risk to financial reporting under the Vietnamese Auditing Standards (VSA). <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Thong-tu-214-2012-TT-BTC-he-thong-chuan-muc-kiem-toan-Viet-Nam-179084.aspx\" target=\"_blank\" rel=\"noopener\">Circular 214\/2012\/TT-BTC<\/a>Technology industry audits help assess data integrity, thereby ensuring that balance sheet figures are not affected by system vulnerabilities or technological fraud. This article provides a comprehensive perspective for businesses to proactively manage risks during digital transformation.<\/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-nganh-cong-nghe\/#Kiem_toan_nganh_cong_nghe_la_gi_Khung_phap_ly_va_chuan_muc_ap_dung\" >What is technology industry auditing? Legal framework and applicable standards.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-cong-nghe\/#Tai_sao_doanh_nghiep_can_thuc_hien_kiem_toan_nganh_cong_nghe_dinh_ky\" >Why do businesses need to conduct periodic audits in the technology sector?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-cong-nghe\/#Moi_lien_he_mat_thiet_giua_IT_Audit_va_Kiem_toan_tai_chinh\" >The close relationship between IT Audit and Financial Audit<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-cong-nghe\/#Pham_vi_va_cac_linh_vuc_trong_tam_cua_kiem_toan_nganh_cong_nghe\" >Scope and key areas of focus for technology industry audits.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-cong-nghe\/#Kiem_toan_ha_tang_CNTT_va_mang_IT_Infrastructure\" >IT Infrastructure and Network Audit<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-cong-nghe\/#Kiem_toan_ung_dung_va_phan_mem_Application_Audit\" >Application and Software Audit<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-cong-nghe\/#Kiem_toan_quan_tri_du_lieu_va_bao_mat_thong_tin\" >Data governance and information security audit<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-cong-nghe\/#Kiem_toan_quy_trinh_quan_ly_su_thay_doi_Change_Management\" >Auditing the Change Management process.<\/a><\/li><\/ul><\/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-nganh-cong-nghe\/#Cac_tieu_chi_lua_chon_don_vi_cung_cap_dich_vu_kiem_toan_nganh_cong_nghe\" >Criteria for selecting a technology industry audit service provider.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-cong-nghe\/#Quy_trinh_thuc_hien_kiem_toan_nganh_cong_nghe_chuan_muc\" >Standardized audit procedures for the technology industry.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-cong-nghe\/#Nhung_rui_ro_chinh_khi_thieu_sot_trong_kiem_toan_nganh_cong_nghe\" >The main risks of audit deficiencies in the technology industry.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-cong-nghe\/#Xu_huong_moi_AI_va_Data_Analytics_trong_kiem_toan_nganh_cong_nghe\" >New Trends: AI and Data Analytics in Technology Industry Auditing<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-cong-nghe\/#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-14\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-cong-nghe\/#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><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-nganh-cong-nghe\/#Cau_hoi_thuong_gap_ve_kiem_toan_nganh_cong_nghe\" >Frequently Asked Questions about Auditing in the Technology Industry<\/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-nganh-cong-nghe\/#Kiem_toan_IT_va_kiem_toan_tai_chinh_co_bat_buoc_phai_thuc_hien_cung_nhau_khong\" >Are IT audits and financial audits required to be performed together?<\/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-nganh-cong-nghe\/#Chi_phi_thuc_hien_kiem_toan_IT_co_cao_khong\" >How much does an IT audit cost?<\/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-nganh-cong-nghe\/#Doanh_nghiep_nho_co_can_thuc_hien_khong\" >Do small businesses need to do this?<\/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-nganh-cong-nghe\/#Kiem_toan_nganh_cong_nghe_co_bao_gom_danh_gia_an_toan_du_lieu_va_bao_mat_thong_tin_khong\" >Does auditing in the technology industry include data security and information privacy assessments?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-cong-nghe\/#Ket_qua_kiem_toan_IT_co_ho_tro_doanh_nghiep_khi_thanh_tra_hoac_goi_von_khong\" >Can IT audit results help businesses during inspections or fundraising?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Kiem_toan_nganh_cong_nghe_la_gi_Khung_phap_ly_va_chuan_muc_ap_dung\"><\/span><b>What is technology industry auditing? Legal framework and applicable standards.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Technology industry auditing is the systematic examination and evaluation of internal controls within an organization&#039;s IT infrastructure, applications, and business processes. The core objective is to ensure that the IT system effectively supports the business&#039;s strategic goals while protecting assets and maintaining data integrity under all circumstances.<\/span><\/p>\n<figure id=\"attachment_4365\" aria-describedby=\"caption-attachment-4365\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4365\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-nganh-cong-nghe-la-gi_-Khung-phap-ly-va-chuan-muc-ap-dung.jpg\" alt=\"Ki\u1ec3m to\u00e1n ng\u00e0nh c\u00f4ng ngh\u1ec7 l\u00e0 g\u00ec_ Khung ph\u00e1p l\u00fd v\u00e0 chu\u1ea9n m\u1ef1c \u00e1p d\u1ee5ng\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-nganh-cong-nghe-la-gi_-Khung-phap-ly-va-chuan-muc-ap-dung.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-nganh-cong-nghe-la-gi_-Khung-phap-ly-va-chuan-muc-ap-dung-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-nganh-cong-nghe-la-gi_-Khung-phap-ly-va-chuan-muc-ap-dung-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-nganh-cong-nghe-la-gi_-Khung-phap-ly-va-chuan-muc-ap-dung-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-nganh-cong-nghe-la-gi_-Khung-phap-ly-va-chuan-muc-ap-dung-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4365\" class=\"wp-caption-text\">What is technology industry auditing? Legal framework and applicable standards.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">In Vietnam, this activity is governed by numerous legal documents and international standards. A thorough understanding of these legal frameworks is a prerequisite for conducting accurate audits of the technology sector, ensuring the highest level of legal compliance for the organization.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Summary table of relevant legal documents and standards<\/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>Main adjustments<\/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;\">Law on Cybersecurity 2015<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Regulations on ensuring cybersecurity and the responsibilities of organizations.<\/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;\">Vietnamese Auditing Standard No. 315<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Identify and assess the risk of material misstatement through IT systems.<\/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;\">Decree 13\/2023\/ND-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Regulations on personal data protection and responsibility for impact assessment.<\/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;\">COBIT governance framework<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">A common IT governance and management framework for IT auditors.<\/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;\">ISO\/IEC 27001<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">International standards for information security management systems (ISMS).<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Tai_sao_doanh_nghiep_can_thuc_hien_kiem_toan_nganh_cong_nghe_dinh_ky\"><\/span><b>Why do businesses need to conduct periodic audits in the technology sector?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In the context of rising cybercrime, conducting technology industry audits helps businesses detect vulnerabilities in their network and security systems early. This is especially important for financial institutions, banks, and e-commerce businesses, where customer data is invaluable and a prime target for attacks.<\/span><\/p>\n<figure id=\"attachment_4367\" aria-describedby=\"caption-attachment-4367\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4367\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tai-sao-doanh-nghiep-can-thuc-hien-kiem-toan-nganh-cong-nghe-dinh-ky.jpg\" alt=\"T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n ng\u00e0nh c\u00f4ng ngh\u1ec7 \u0111\u1ecbnh k\u1ef3\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tai-sao-doanh-nghiep-can-thuc-hien-kiem-toan-nganh-cong-nghe-dinh-ky.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tai-sao-doanh-nghiep-can-thuc-hien-kiem-toan-nganh-cong-nghe-dinh-ky-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tai-sao-doanh-nghiep-can-thuc-hien-kiem-toan-nganh-cong-nghe-dinh-ky-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tai-sao-doanh-nghiep-can-thuc-hien-kiem-toan-nganh-cong-nghe-dinh-ky-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tai-sao-doanh-nghiep-can-thuc-hien-kiem-toan-nganh-cong-nghe-dinh-ky-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4367\" class=\"wp-caption-text\">Why do businesses need to conduct periodic audits in the technology sector?<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">In addition to security, technology industry audits also focus on the efficiency of IT investment. Auditors help identify bottlenecks, thereby making recommendations to optimize operational processes and reduce unnecessary technology costs. This helps businesses avoid wasting resources on inefficient ERP systems.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Moi_lien_he_mat_thiet_giua_IT_Audit_va_Kiem_toan_tai_chinh\"><\/span><b>The close relationship between IT Audit and Financial Audit<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">According to VSA 315, financial auditors must have a thorough understanding of the audited entity&#039;s IT environment. If IT general controls (ITGCs) are unreliable, the accuracy of financial data extracted from accounting software will be questioned. Therefore, technology industry auditors act as &quot;gatekeepers&quot; for the authenticity of all digital economic transactions.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Pham_vi_va_cac_linh_vuc_trong_tam_cua_kiem_toan_nganh_cong_nghe\"><\/span><b>Scope and key areas of focus for technology industry audits.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The scope of a technology industry audit is very broad, encompassing everything from physical infrastructure to software algorithms. Depending on their specific needs, businesses can choose a comprehensive audit or a thematic audit to optimize costs.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_ha_tang_CNTT_va_mang_IT_Infrastructure\"><\/span><b>IT Infrastructure and Network Audit<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This field assesses the stability of servers, storage devices, and internal network systems. Auditors will examine network diagrams, firewall configurations, and remote connection protocols to thoroughly prevent unauthorized external access.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_ung_dung_va_phan_mem_Application_Audit\"><\/span><b>Application and Software Audit<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The focus is on core software such as ERP (SAP, Oracle, Dynamics) or custom-developed applications. Technology audits in this area examine input, processing, and output controls to prevent logical errors or data fraud within the software source code.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_quan_tri_du_lieu_va_bao_mat_thong_tin\"><\/span><b>Data governance and information security audit<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Data is the biggest risk for digital businesses. Technology industry audits assess how data is collected, stored, backed up, and recovered after an incident. Compliance with cybersecurity laws and privacy regulations is the most important evaluation criterion to avoid legal risks.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_quy_trinh_quan_ly_su_thay_doi_Change_Management\"><\/span><b>Auditing the Change Management process.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">A common cause of system failures is uncontrolled software updates. Technology industry audits require all changes to be fully approved, tested, and logged. This helps businesses quickly trace technical issues when they arise.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_tieu_chi_lua_chon_don_vi_cung_cap_dich_vu_kiem_toan_nganh_cong_nghe\"><\/span><b>Criteria for selecting a technology industry audit service provider.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">When selecting a partner to conduct an IT audit, businesses need to base their decision on strict professional criteria:<\/span><\/p>\n<figure id=\"attachment_4364\" aria-describedby=\"caption-attachment-4364\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4364\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-tieu-chi-lua-chon-don-vi-cung-cap-dich-vu-kiem-toan-nganh-cong-nghe.jpg\" alt=\"C\u00e1c ti\u00eau ch\u00ed l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n ng\u00e0nh c\u00f4ng ngh\u1ec7\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-tieu-chi-lua-chon-don-vi-cung-cap-dich-vu-kiem-toan-nganh-cong-nghe.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-tieu-chi-lua-chon-don-vi-cung-cap-dich-vu-kiem-toan-nganh-cong-nghe-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-tieu-chi-lua-chon-don-vi-cung-cap-dich-vu-kiem-toan-nganh-cong-nghe-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-tieu-chi-lua-chon-don-vi-cung-cap-dich-vu-kiem-toan-nganh-cong-nghe-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-tieu-chi-lua-chon-don-vi-cung-cap-dich-vu-kiem-toan-nganh-cong-nghe-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4364\" class=\"wp-caption-text\">Criteria for selecting a technology industry audit service provider.<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Professional license:<\/b><span style=\"font-weight: 400;\"> The team must possess international certifications such as CISA, CISSP, or CISM.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Practical experience:<\/b><span style=\"font-weight: 400;\"> This unit has previously conducted technology industry audits for organizations of comparable size.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Understanding the law:<\/b><span style=\"font-weight: 400;\"> Master Vietnamese regulations on cybersecurity and accounting and tax standards.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Comprehensive solution:<\/b><span style=\"font-weight: 400;\"> It is possible to provide a practical remediation plan instead of just pointing out system errors.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_kiem_toan_nganh_cong_nghe_chuan_muc\"><\/span><b>Standardized audit procedures for the technology industry.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The auditing process must be conducted scientifically to achieve the best results:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Planning:<\/b><span style=\"font-weight: 400;\"> Define the scope and conduct an initial risk assessment based on the scale of the IT system.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Fieldwork survey:<\/b><span style=\"font-weight: 400;\"> Interview IT personnel and gather audit evidence (configuration screenshots, log files).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Testing:<\/b><span style=\"font-weight: 400;\"> Perform penetration testing (Pentest) and verify user access rights.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Evaluation and Summary:<\/b><span style=\"font-weight: 400;\"> The findings were analyzed based on international standards such as COBIT.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Report generation:<\/b><span style=\"font-weight: 400;\"> Provide a report on the results of an audit of the technology industry, along with specific solutions to mitigate risks.<\/span><\/li>\n<\/ul>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Comparison table of common types of technology audits<\/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>Operational audit<\/b><\/td>\n<td style=\"text-align: center;\"><b>Security audit<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Purpose<\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ensure compliance with the law.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Increase system performance<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Countering cyberattacks<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Object<\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Decrees and circulars<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">IT processes and costs<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Firewall, data encryption<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Frequency<\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Annual<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">According to the project<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Every 3-6 months<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_rui_ro_chinh_khi_thieu_sot_trong_kiem_toan_nganh_cong_nghe\"><\/span><b>The main risks of audit deficiencies in the technology industry.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Ignoring audits in the technology industry can have devastating financial and reputational consequences. The most obvious risk is the leakage of customer information, leading to administrative fines of billions of dong under Decree 13. Furthermore, the loss of market reputation often causes more severe damage than direct financial penalties.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The risk of business continuity is also alarming. If storage systems are not audited, businesses could lose all their data in the event of a hardware failure. Technology industry audits are a crucial layer of &quot;insurance&quot; to ensure data backup scenarios are always operational in any situation.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Furthermore, a lack of IT control easily leads to internal fraud. Unsupervised employees with administrator privileges can alter accounting data without leaving a trace. Only technology-related auditing experts have the skills to detect these sophisticated high-tech frauds.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Xu_huong_moi_AI_va_Data_Analytics_trong_kiem_toan_nganh_cong_nghe\"><\/span><b>New Trends: AI and Data Analytics in Technology Industry Auditing<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Industry 4.0 has completely changed the way audits are conducted. Currently, the use of AI and Big Data allows auditors to examine data samples using probabilistic sampling methods. This improves accuracy and enables the rapid detection of potential risk trends.<\/span><\/p>\n<figure id=\"attachment_4368\" aria-describedby=\"caption-attachment-4368\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4368\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Xu-huong-moi_-AI-va-Data-Analytics-trong-kiem-toan-nganh-cong-nghe.jpg\" alt=\"Xu h\u01b0\u1edbng m\u1edbi_ AI v\u00e0 Data Analytics trong ki\u1ec3m to\u00e1n ng\u00e0nh c\u00f4ng ngh\u1ec7\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Xu-huong-moi_-AI-va-Data-Analytics-trong-kiem-toan-nganh-cong-nghe.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Xu-huong-moi_-AI-va-Data-Analytics-trong-kiem-toan-nganh-cong-nghe-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Xu-huong-moi_-AI-va-Data-Analytics-trong-kiem-toan-nganh-cong-nghe-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Xu-huong-moi_-AI-va-Data-Analytics-trong-kiem-toan-nganh-cong-nghe-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Xu-huong-moi_-AI-va-Data-Analytics-trong-kiem-toan-nganh-cong-nghe-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4368\" class=\"wp-caption-text\">New Trends: AI and Data Analytics in Technology Industry Auditing<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Continuous Auditing:<\/b><span style=\"font-weight: 400;\"> Continuous auditing helps detect discrepancies as soon as they arise through automated tools.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>AI-Powered Risk Assessment:<\/b><span style=\"font-weight: 400;\"> Using algorithms to predict risk areas in large-scale ERP systems.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Blockchain Audit:<\/b><span style=\"font-weight: 400;\"> Auditing decentralized ledgers ensures absolute transparency for digital transactions.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Applying these trends to technology industry audits saves businesses significant time. Simultaneously, it minimizes manual intervention, avoiding inconvenience for IT operations teams during the audit process.<\/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;\">Auditing the technology sector is now a vital element for the sustainability of Industry 4.0 businesses. Proactively assessing IT systems not only helps ensure legal compliance but also creates a competitive advantage through customer trust. When the technology infrastructure is secure, the flow of financial information will always be transparent and stable.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If you need a professional auditing firm for the technology industry, contact MAN \u2013 Master Accountant Network today. We have a team of experts with in-depth knowledge of accounting, taxation, and information technology. MAN is committed to supporting businesses in building a robust management system, ensuring compliance with the law, and optimizing business efficiency.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Service contact information at MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Content production by: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Le Hoang Tuyen<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO MAN \u2013 Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_kiem_toan_nganh_cong_nghe\"><\/span><b>Frequently Asked Questions about Auditing in the Technology Industry<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_IT_va_kiem_toan_tai_chinh_co_bat_buoc_phai_thuc_hien_cung_nhau_khong\"><\/span>Are IT audits and financial audits required to be performed together?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tWhile not legally mandated, audit results in the technology industry are an important basis for assessing the reliability of financial data in annual reports.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Chi_phi_thuc_hien_kiem_toan_IT_co_cao_khong\"><\/span>How much does an IT audit cost?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tThe cost depends on the complexity of the system. However, this investment is usually very small compared to the damage caused by data leaks or administrative penalties.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nho_co_can_thuc_hien_khong\"><\/span>Do small businesses need to do this?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tYes. Any business that uses online accounting and data storage software needs a basic technology industry audit to ensure asset security.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_nganh_cong_nghe_co_bao_gom_danh_gia_an_toan_du_lieu_va_bao_mat_thong_tin_khong\"><\/span>Does auditing in the technology industry include data security and information privacy assessments?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tYes. Auditors will assess system security measures, access control, data backup, and the ability to prevent the risk of information loss or leakage.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Ket_qua_kiem_toan_IT_co_ho_tro_doanh_nghiep_khi_thanh_tra_hoac_goi_von_khong\"><\/span>Can IT audit results help businesses during inspections or fundraising?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tYes. 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Ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd \u0111\u00e1nh gi\u00e1 c\u00e1c bi\u1ec7n ph\u00e1p b\u1ea3o m\u1eadt h\u1ec7 th\u1ed1ng, ph\u00e2n quy\u1ec1n truy c\u1eadp, sao l\u01b0u d\u1eef li\u1ec7u v\u00e0 kh\u1ea3 n\u0103ng ph\u00f2ng ng\u1eeba r\u1ee7i ro m\u1ea5t m\u00e1t ho\u1eb7c r\u00f2 r\u1ec9 th\u00f4ng tin.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"K\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n IT c\u00f3 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p khi thanh tra ho\u1eb7c g\u1ecdi v\u1ed1n kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n ng\u00e0nh c\u00f4ng ngh\u1ec7 l\u00e0 b\u1eb1ng ch\u1ee9ng quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p ch\u1ee9ng minh t\u00ednh an to\u00e0n c\u1ee7a h\u1ec7 th\u1ed1ng, t\u0103ng m\u1ee9c \u0111\u1ed9 tin c\u1eady v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd, nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 \u0111\u1ed1i t\u00e1c chi\u1ebfn l\u01b0\u1ee3c.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>Ki\u1ec3m to\u00e1n ng\u00e0nh c\u00f4ng ngh\u1ec7 (IT Audit) kh\u00f4ng c\u00f2n l\u00e0 y\u00eau c\u1ea7u thu\u1ea7n k\u1ef9 thu\u1eadt m\u00e0 \u0111\u00e3 tr\u1edf th\u00e0nh tr\u1ee5 c\u1ed9t trong qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p hi\u1ec7n \u0111\u1ea1i. Theo Ngh\u1ecb \u0111\u1ecbnh 13\/2023\/N\u0110-CP, c\u00e1c t\u1ed5 ch\u1ee9c x\u1eed l\u00fd d\u1eef li\u1ec7u nh\u1ea1y c\u1ea3m ph\u1ea3i thi\u1ebft l\u1eadp c\u01a1 ch\u1ebf ki\u1ec3m so\u00e1t v\u00e0 \u0111\u00e1nh gi\u00e1 an to\u00e0n th\u00f4ng tin [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4366,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4363","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4363","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=4363"}],"version-history":[{"count":2,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4363\/revisions"}],"predecessor-version":[{"id":4370,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4363\/revisions\/4370"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4366"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4363"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4363"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4363"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}