{"id":4915,"date":"2026-02-05T19:31:41","date_gmt":"2026-02-06T02:31:41","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4915"},"modified":"2026-02-05T19:31:41","modified_gmt":"2026-02-06T02:31:41","slug":"quy-trinh-kiem-toan-noi-bo","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/en\/quy-trinh-kiem-toan-noi-bo\/","title":{"rendered":"Internal audit procedures for 2026"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">The internal audit process in 2026 will no longer be limited to compliance checks but will become a strategic assistant, supporting businesses in adapting to the green economy and AI. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-05-2019-ND-CP-quy-dinh-ve-kiem-toan-noi-bo-315316.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Decree 05\/2019\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> In line with IIA 2025\u20132026 standards, establishing robust control processes is fundamental to maintaining investor and regulatory confidence. In practice, companies applying continuous auditing technology can detect systemic risks up to 85% early, helping to prevent financial losses before they occur.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Internal audit practices in 2026 require businesses to conduct in-depth assessments of non-financial risks such as ESG and cybersecurity. While Article 10 of Decree 05 remains the legal framework, the implementation method has shifted strongly towards real-time risk-based auditing. Fully implementing the five steps from planning to monitoring not only helps protect assets but also optimizes resources and enhances adaptability in a volatile business environment.<\/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\/quy-trinh-kiem-toan-noi-bo\/#Quy_trinh_kiem_toan_noi_bo_la_gi_va_tai_sao_can_tuan_thu\" >What is the internal audit process and why is it necessary to follow it?<\/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\/quy-trinh-kiem-toan-noi-bo\/#Khung_phap_ly_dieu_chinh_quy_trinh_kiem_toan_noi_bo_nam_2026\" >Legal framework governing internal audit procedures in 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/quy-trinh-kiem-toan-noi-bo\/#Buoc_1_Lap_ke_hoach_kiem_toan_Internal_Audit_Planning\" >Step 1: Internal Audit Planning<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/quy-trinh-kiem-toan-noi-bo\/#Xac_dinh_muc_tieu_va_pham_vi_kiem_toan\" >Define the objectives and scope of the audit.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/quy-trinh-kiem-toan-noi-bo\/#Phan_tich_rui_ro_dua_tren_du_lieu_lon_Big_Data\" >Risk analysis based on big data.<\/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\/quy-trinh-kiem-toan-noi-bo\/#Phan_cong_nhan_su_da_linh_vuc\" >Multidisciplinary personnel allocation<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/quy-trinh-kiem-toan-noi-bo\/#Buoc_2_Thuc_hien_kiem_toan_Fieldwork\" >Step 2: Conduct the audit (Fieldwork)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/quy-trinh-kiem-toan-noi-bo\/#Thu_thap_bang_chung_bang_cong_nghe\" >Gathering evidence using technology<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/quy-trinh-kiem-toan-noi-bo\/#Chu_trong_kiem_soat_rui_ro_cong_nghe\" >Focus on controlling technological risks.<\/a><\/li><\/ul><\/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\/quy-trinh-kiem-toan-noi-bo\/#Buoc_3_Lap_bao_cao_kiem_toan_Audit_Reporting\" >Step 3: Prepare the audit report (Audit Reporting)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/quy-trinh-kiem-toan-noi-bo\/#Tong_hop_va_phan_loai_rui_ro_theo_Dashboard\" >Aggregate and classify risks using the dashboard.<\/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\/quy-trinh-kiem-toan-noi-bo\/#De_xuat_giai_phap_mang_tinh_cong_nghe\" >Proposing technological solutions<\/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\/quy-trinh-kiem-toan-noi-bo\/#Cau_truc_bao_cao_hien_dai\" >Modern report structure<\/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\/quy-trinh-kiem-toan-noi-bo\/#Buoc_4_Theo_doi_sau_kiem_toan_Follow-up\" >Step 4: Follow-up after the audit<\/a><\/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\/quy-trinh-kiem-toan-noi-bo\/#Buoc_5_Luu_tru_ho_so_kiem_toan_Documentation\" >Step 5: Documentation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/quy-trinh-kiem-toan-noi-bo\/#Nhung_xu_huong_kiem_toan_noi_bo_dan_dau_nam_2026\" >Leading internal audit trends for 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/quy-trinh-kiem-toan-noi-bo\/#Nhung_sai_lam_thuong_gap_khi_trien_khai_quy_trinh_kiem_toan_noi_bo\" >Common mistakes when implementing internal audit procedures.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/quy-trinh-kiem-toan-noi-bo\/#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-19\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/quy-trinh-kiem-toan-noi-bo\/#Cac_dich_vu_khac\" >Other services<\/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\/quy-trinh-kiem-toan-noi-bo\/#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-21\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/quy-trinh-kiem-toan-noi-bo\/#Cau_hoi_thuong_gap_ve_quy_trinh_kiem_toan_noi_bo_2026\" >Frequently Asked Questions about the Internal Audit Process 2026<\/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\/quy-trinh-kiem-toan-noi-bo\/#Chi_phi_xay_dung_quy_trinh_kiem_toan_noi_bo_co_cao_khong\" >How much does it cost to establish an internal audit process?<\/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\/quy-trinh-kiem-toan-noi-bo\/#Doanh_nghiep_nho_co_can_thuc_hien_quy_trinh_nay_khong\" >Do small businesses need to implement this process?<\/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\/quy-trinh-kiem-toan-noi-bo\/#Lam_sao_de_KTV_cap_nhat_kip_kien_thuc_ve_AI_va_ESG\" >How can technicians keep up-to-date with their knowledge of AI and ESG?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_kiem_toan_noi_bo_la_gi_va_tai_sao_can_tuan_thu\"><\/span><b>What is the internal audit process and why is it necessary to follow it?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4919\" aria-describedby=\"caption-attachment-4919\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4919\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-kiem-toan-noi-bo-la-gi-va-tai-sao-can-tuan-thu.jpg\" alt=\"Quy tr\u00ecnh ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 g\u00ec v\u00e0 t\u1ea1i sao c\u1ea7n tu\u00e2n th\u1ee7\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-kiem-toan-noi-bo-la-gi-va-tai-sao-can-tuan-thu.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-kiem-toan-noi-bo-la-gi-va-tai-sao-can-tuan-thu-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-kiem-toan-noi-bo-la-gi-va-tai-sao-can-tuan-thu-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-kiem-toan-noi-bo-la-gi-va-tai-sao-can-tuan-thu-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-kiem-toan-noi-bo-la-gi-va-tai-sao-can-tuan-thu-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4919\" class=\"wp-caption-text\">What is the internal audit process and why is it necessary to follow it?<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">By 2026, the concept of internal audit processes will have expanded significantly. It will be an independent advisory and assurance activity designed to add value by examining the effectiveness of risk management. Its role will be similar to an \u201cEarly Warning System\u201d for businesses.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Adhering to this process helps businesses:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ensuring transparency of financial information under the strict scrutiny of the General Department of Taxation and the Securities Commission.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Meeting environmental, social, and governance (ESG) standards is becoming increasingly mandatory.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Early detection of data security vulnerabilities and risks from the use of artificial intelligence (AI) in accounting.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Strengthening credibility to raise capital in international markets.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Khung_phap_ly_dieu_chinh_quy_trinh_kiem_toan_noi_bo_nam_2026\"><\/span><b>Legal framework governing internal audit procedures in 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4917\" aria-describedby=\"caption-attachment-4917\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4917\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Khung-phap-ly-dieu-chinh-quy-trinh-kiem-toan-noi-bo-nam-2026.jpg\" alt=\"Khung ph\u00e1p l\u00fd \u0111i\u1ec1u ch\u1ec9nh quy tr\u00ecnh ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 n\u0103m 2026\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Khung-phap-ly-dieu-chinh-quy-trinh-kiem-toan-noi-bo-nam-2026.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Khung-phap-ly-dieu-chinh-quy-trinh-kiem-toan-noi-bo-nam-2026-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Khung-phap-ly-dieu-chinh-quy-trinh-kiem-toan-noi-bo-nam-2026-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Khung-phap-ly-dieu-chinh-quy-trinh-kiem-toan-noi-bo-nam-2026-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Khung-phap-ly-dieu-chinh-quy-trinh-kiem-toan-noi-bo-nam-2026-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4917\" class=\"wp-caption-text\">Legal framework governing internal audit procedures in 2026<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Auditors need to stay updated on the latest legal regulations to ensure the legality of the audit:<\/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 framework governing internal audit procedures in 2026<\/b><\/caption>\n<tbody>\n<tr>\n<td><b>Legal documents<\/b><\/td>\n<td><b>Key focus areas for 2026<\/b><\/td>\n<td><b>Update notes<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Decree 05\/2019\/ND-CP<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Mandatory regulations on internal auditing<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Core legal framework<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Circular 8\/2021\/TT-BTC<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Vietnamese Internal Auditing Standards<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Equivalent to International Standard IIA<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Decision on ESG 2025<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Roadmap for disclosing sustainable development information.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Impact on audit scope<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Accounting Law (Amended)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">New regulations on electronic documents and digital signatures.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Basis for compliance check<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Buoc_1_Lap_ke_hoach_kiem_toan_Internal_Audit_Planning\"><\/span><b>Step 1: Internal Audit Planning<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In the 2026 internal audit process, the planning phase is the &quot;digital risk mapping&quot; stage.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Xac_dinh_muc_tieu_va_pham_vi_kiem_toan\"><\/span><b>Define the objectives and scope of the audit.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The audit objectives for 2026 are not limited to financial figures but also include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Checking compliance with personal data security regulations (according to Decree 13\/2023\/ND-CP).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Evaluate the effectiveness of AI tools currently being applied in businesses.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The scope can be expanded to include partners in the supply chain to ensure sustainability.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Phan_tich_rui_ro_dua_tren_du_lieu_lon_Big_Data\"><\/span><b>Risk analysis based on big data.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Auditors use analytical algorithms to identify risk &quot;hot spots.&quot; For example, an unusual increase in related-party transactions will be automatically flagged by the system so that auditors can focus their investigation during the internal audit process.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phan_cong_nhan_su_da_linh_vuc\"><\/span><b>Multidisciplinary personnel allocation<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">A modern audit team requires the participation of:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Accounting and tax expert.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">IT Auditor.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Environmental Impact Assessment Specialist (ESG Specialist).<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Buoc_2_Thuc_hien_kiem_toan_Fieldwork\"><\/span><b>Step 2: Conduct the audit (Fieldwork)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">This is when the internal audit process shifts from examining paper records to examining systems and digital data.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thu_thap_bang_chung_bang_cong_nghe\"><\/span><b>Gathering evidence using technology<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In the context of rapid digitalization, audit evidence gathering is clearly shifting towards technology platforms. Instead of relying on paper documents and manual methods, internal audits in 2026 will leverage remote interviews, direct integration with ERP systems, and automated testing tools. This approach not only enhances the reliability of evidence but also expands the scope of audits, enabling faster and more comprehensive risk detection.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Remote interview:<\/b><span style=\"font-weight: 400;\"> Use online meeting platforms that offer recording and facial expression analysis to assess reliability.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Extract data directly:<\/b><span style=\"font-weight: 400;\"> Connect to ERP systems (SAP, Oracle, Bravo) to retrieve data instead of waiting for the supplier to provide printed copies.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Automated testing:<\/b><span style=\"font-weight: 400;\"> Use test scripts (Bots) to check 100% transactions instead of just selecting random samples as before.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Chu_trong_kiem_soat_rui_ro_cong_nghe\"><\/span><b>Focus on controlling technological risks.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The technician will check:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Are system access rights properly tiered according to function?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Do automated cost calculation algorithms have errors?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Does the data backup process guarantee recovery in the event of a failure?<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Buoc_3_Lap_bao_cao_kiem_toan_Audit_Reporting\"><\/span><b>Step 3: Prepare the audit report (Audit Reporting)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The 2026 internal audit process report requires a high degree of visual clarity and predictability.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tong_hop_va_phan_loai_rui_ro_theo_Dashboard\"><\/span><b>Aggregate and classify risks using the dashboard.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Instead of lengthy documents spanning dozens of pages, the report is summarized through dashboards, allowing the Board of Directors to quickly identify high-risk areas (Red Zones).<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"De_xuat_giai_phap_mang_tinh_cong_nghe\"><\/span><b>Proposing technological solutions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The recommendation is not just &quot;document correction is needed,&quot; but &quot;the automatic reconciliation feature in the software needs upgrading&quot; to prevent recurring errors. This will help the internal audit process truly deliver operational efficiency.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cau_truc_bao_cao_hien_dai\"><\/span><b>Modern report structure<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Executive Summary:<\/b><span style=\"font-weight: 400;\"> A one-page summary for the CEO\/Board of Directors.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Risk Map:<\/b><span style=\"font-weight: 400;\"> The unit&#039;s risk map.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Action Plan:<\/b><span style=\"font-weight: 400;\"> A detailed breakdown of responsibilities and deadlines for corrective action.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Buoc_4_Theo_doi_sau_kiem_toan_Follow-up\"><\/span><b>Step 4: Follow-up after the audit<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In 2026, monitoring will be automated through the Audit Management System. Audited entities will update the corrective action progress on the system. The internal audit process will automatically send reminder notifications if recommendations are overdue.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Buoc_5_Luu_tru_ho_so_kiem_toan_Documentation\"><\/span><b>Step 5: Documentation<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Audit records are stored in a highly secure cloud computing environment. This storage complies with regulations on digital document storage, allowing for quick retrieval upon request from authorities or for cross-referencing historical data in subsequent internal audit processes.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_xu_huong_kiem_toan_noi_bo_dan_dau_nam_2026\"><\/span><b>Leading internal audit trends for 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">To stay ahead, businesses need to pay attention to the following three trends:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>A summary of leading internal audit trends for 2026.<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Trend<\/b><\/td>\n<td style=\"text-align: center;\"><b>Main features<\/b><\/td>\n<td style=\"text-align: center;\"><b>Benefits<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">AI-Powered Audit<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Using AI for automated fraud detection.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Increase accuracy to 99%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">ESG Auditing<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Auditing sustainable development indicators<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Attracting green investors<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Agile Auditing<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Flexible auditing in short phases.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Respond quickly to market fluctuations.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_sai_lam_thuong_gap_khi_trien_khai_quy_trinh_kiem_toan_noi_bo\"><\/span><b>Common mistakes when implementing internal audit procedures.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4918\" aria-describedby=\"caption-attachment-4918\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4918\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Nhung-sai-lam-thuong-gap-khi-trien-khai-quy-trinh-kiem-toan-noi-bo.jpg\" alt=\"Nh\u1eefng sai l\u1ea7m th\u01b0\u1eddng g\u1eb7p khi tri\u1ec3n khai quy tr\u00ecnh ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Nhung-sai-lam-thuong-gap-khi-trien-khai-quy-trinh-kiem-toan-noi-bo.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Nhung-sai-lam-thuong-gap-khi-trien-khai-quy-trinh-kiem-toan-noi-bo-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Nhung-sai-lam-thuong-gap-khi-trien-khai-quy-trinh-kiem-toan-noi-bo-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Nhung-sai-lam-thuong-gap-khi-trien-khai-quy-trinh-kiem-toan-noi-bo-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Nhung-sai-lam-thuong-gap-khi-trien-khai-quy-trinh-kiem-toan-noi-bo-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4918\" class=\"wp-caption-text\">Common mistakes when implementing internal audit procedures.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Despite technological advancements, management errors still occur frequently:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Underestimating non-financial risks:<\/b><span style=\"font-weight: 400;\"> Focusing solely on money while overlooking the risks to reputation and data.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>The karaoke host lacks critical thinking skills.<\/b><span style=\"font-weight: 400;\"> Over-reliance on machine results without professional evaluation.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Resistance from the parts:<\/b><span style=\"font-weight: 400;\"> The failure to establish a control culture makes it difficult for internal audits to gather information.<\/span><\/li>\n<\/ul>\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;\">The 2026 internal audit process demands a new mindset: Proactive, Technological, and Sustainable. Adhering to the correct procedures not only ensures businesses are &quot;safe&quot; from audits but also creates a significant competitive advantage. For every auditor and manager, mastering this process is a commitment to the long-term development of the organization.<\/span><\/p>\n<p>If your business needs a partner to upgrade its control system to the 2026 standard, <strong data-start=\"82\" data-end=\"117\">MAN \u2013 Master Accountant Network<\/strong> Ready to partner with you. We provide financial statement auditing services, develop technology-integrated internal audit processes, and offer risk management consulting. With our understanding of the Vietnamese market and international standards, MAN helps transform internal auditing into a driver of business value creation. Contact us today to build a robust control system for the future.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_dich_vu_khac\"><\/span><b>Other services<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-bao-cao-tai-chinh-tai-man\/\"><span style=\"font-weight: 400;\">Financial statement audit services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-tron-goi\/\"><span style=\"font-weight: 400;\">Internal audit services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-danh-gia-he-thong-kiem-soat-noi-bo-tron-goi\/\"><span style=\"font-weight: 400;\">Internal Control System Assessment Service<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-theo-yeu-cau-chuyen-sau\/\"><span style=\"font-weight: 400;\">Auditing services on request<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-thue-chuyen-nghiep\/\"><span style=\"font-weight: 400;\">Professional tax audit services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-xay-dung-toi-uu\/\"><span style=\"font-weight: 400;\">Construction auditing services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-quy-dinh\/\"><span style=\"font-weight: 400;\">Completed project settlement audit service<\/span><\/a><\/li>\n<\/ul>\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_quy_trinh_kiem_toan_noi_bo_2026\"><\/span><b>Frequently Asked Questions about the Internal Audit Process 2026<\/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=\"Chi_phi_xay_dung_quy_trinh_kiem_toan_noi_bo_co_cao_khong\"><\/span>How much does it cost to establish an internal audit process?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tThe initial costs may be significant due to the investment in technology, but the benefits gained from preventing losses and optimizing processes will help businesses recoup their investment quickly within 1-2 years.                    <\/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_quy_trinh_nay_khong\"><\/span>Do small businesses need to implement this process?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tAlthough not legally mandated, SMEs should still implement a simplified internal audit process to effectively manage cash flow and inventory, creating a solid foundation for expansion.                    <\/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=\"Lam_sao_de_KTV_cap_nhat_kip_kien_thuc_ve_AI_va_ESG\"><\/span>How can technicians keep up-to-date with their knowledge of AI and ESG?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tContinuous training plans are needed, and collaboration with professional accounting networks is possible to access the latest methodologies.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Chi ph\u00ed x\u00e2y d\u1ef1ng quy tr\u00ecnh ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u00f3 cao kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Chi ph\u00ed ban \u0111\u1ea7u c\u00f3 th\u1ec3 \u0111\u00e1ng k\u1ec3 do \u0111\u1ea7u t\u01b0 c\u00f4ng ngh\u1ec7, nh\u01b0ng l\u1ee3i \u00edch mang l\u1ea1i t\u1eeb vi\u1ec7c ng\u0103n ch\u1eb7n th\u1ea5t tho\u00e1t v\u00e0 t\u1ed1i \u01b0u quy tr\u00ecnh s\u1ebd gi\u00fap doanh nghi\u1ec7p ho\u00e0n v\u1ed1n nhanh ch\u00f3ng trong v\u00f2ng 1-2 n\u0103m.\"\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\": \"Doanh nghi\u1ec7p nh\u1ecf c\u00f3 c\u1ea7n th\u1ef1c hi\u1ec7n quy tr\u00ecnh n\u00e0y kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"D\u00f9 kh\u00f4ng b\u1eaft bu\u1ed9c theo ph\u00e1p lu\u1eadt, c\u00e1c SMEs v\u1eabn n\u00ean \u00e1p d\u1ee5ng quy tr\u00ecnh ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 gi\u1ea3n l\u01b0\u1ee3c \u0111\u1ec3 qu\u1ea3n tr\u1ecb t\u1ed1t d\u00f2ng ti\u1ec1n v\u00e0 t\u1ed3n kho, t\u1ea1o n\u1ec1n t\u1ea3ng v\u1eefng ch\u1eafc \u0111\u1ec3 m\u1edf r\u1ed9ng quy m\u00f4.\"\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\": \"L\u00e0m sao \u0111\u1ec3 KTV c\u1eadp nh\u1eadt k\u1ecbp ki\u1ebfn th\u1ee9c v\u1ec1 AI v\u00e0 ESG?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u1ea7n c\u00f3 k\u1ebf ho\u1ea1ch \u0111\u00e0o t\u1ea1o li\u00ean t\u1ee5c v\u00e0 c\u00f3 th\u1ec3 ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c m\u1ea1ng l\u01b0\u1edbi k\u1ebf to\u00e1n chuy\u00ean nghi\u1ec7p \u0111\u1ec3 ti\u1ebfp c\u1eadn c\u00e1c ph\u01b0\u01a1ng ph\u00e1p lu\u1eadn m\u1edbi nh\u1ea5t.\"\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>Quy tr\u00ecnh ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 n\u0103m 2026 kh\u00f4ng c\u00f2n ch\u1ec9 d\u1eebng \u1edf ki\u1ec3m tra tu\u00e2n th\u1ee7 m\u00e0 \u0111\u00e3 tr\u1edf th\u00e0nh tr\u1ee3 l\u00fd chi\u1ebfn l\u01b0\u1ee3c, h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p th\u00edch \u1ee9ng v\u1edbi kinh t\u1ebf xanh v\u00e0 AI. Theo Ngh\u1ecb \u0111\u1ecbnh 05\/2019\/N\u0110-CP v\u00e0 chu\u1ea9n m\u1ef1c IIA 2025\u20132026, vi\u1ec7c x\u00e2y d\u1ef1ng quy tr\u00ecnh ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4920,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1,4,25],"tags":[],"class_list":["post-4915","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-kiem-toan-bao-cao-tai-chinh","category-tin-tuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4915","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=4915"}],"version-history":[{"count":2,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4915\/revisions"}],"predecessor-version":[{"id":4921,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4915\/revisions\/4921"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4920"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4915"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4915"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4915"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}