{"id":5283,"date":"2026-03-13T02:33:59","date_gmt":"2026-03-13T09:33:59","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=5283"},"modified":"2026-03-13T02:33:59","modified_gmt":"2026-03-13T09:33:59","slug":"kiem-toan-he-thong-kiem-soat-noi-bo","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-he-thong-kiem-soat-noi-bo\/","title":{"rendered":"Internal control system audit"},"content":{"rendered":"

Internal control system auditing is an independent, objective assessment aimed at ensuring the effectiveness and efficiency of risk management processes within a business. In the context of a rapidly developing digital economy, establishing an internal control system is crucial. <\/span>Internal control system (ICS)<\/span><\/a> A sound financial foundation not only helps protect assets but is also a prerequisite for businesses to comply with current accounting, auditing, and tax regulations in Vietnam.<\/span><\/p>\n

According to surveys from international auditing organizations, more than 751 TP3T material misstatements in financial statements stem from lax internal controls. In Vietnam, <\/span>Decree 05\/2019\/ND-CP<\/span><\/a> Internal auditing has specifically defined mandatory requirements for public interest entities and state-owned enterprises. Conducting periodic audits provides management with a comprehensive overview of operational performance and helps prevent potential legal risks. Let's explore this professional process in detail below.<\/span><\/p>\n

\n
\n

Index<\/p>\nToggle<\/span><\/path><\/svg><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n