{"id":5392,"date":"2026-03-19T19:48:23","date_gmt":"2026-03-20T02:48:23","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=5392"},"modified":"2026-03-19T19:48:23","modified_gmt":"2026-03-20T02:48:23","slug":"kiem-toan-noi-bo-va-kiem-soat-noi-bo","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-noi-bo-va-kiem-soat-noi-bo\/","title":{"rendered":"Distinguishing between internal audit and internal control"},"content":{"rendered":"

Internal auditing and internal control serve as a strong "defense mechanism" to help businesses operate on the right track and comply with the law. In a volatile economic environment, establishing a monitoring mechanism is not only a requirement of management but also a legal obligation. <\/span>Accounting Law 2015<\/span><\/a> and <\/span>Decree 05\/2019\/ND-CP<\/span><\/a>.<\/span><\/p>\n

According to statistics from the Association of Fraud Examiners (ACFE), businesses with effective internal audit and internal control systems can reduce fraud losses by up to 50%. Understanding the nature of these two concepts helps business owners allocate resources rationally, protect assets, and enhance their reputation in the capital market. Let's analyze the core differences with MAN \u2013 Master Accountant Network below.<\/span><\/p>\n

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