{"id":5544,"date":"2026-04-03T02:26:33","date_gmt":"2026-04-03T09:26:33","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=5544"},"modified":"2026-04-03T02:26:33","modified_gmt":"2026-04-03T09:26:33","slug":"dich-vu-kiem-toan-noi-bo-quan-5","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-5\/","title":{"rendered":"D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 5"},"content":{"rendered":"<p><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-uy-tin\/\"><span style=\"font-weight: 400;\">Auditing services<\/span><\/a><span style=\"font-weight: 400;\"> n\u1ed9i b\u1ed9 Qu\u1eadn 5 \u0111ang tr\u1edf th\u00e0nh m\u1eaft x\u00edch thi\u1ebft y\u1ebfu trong h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb c\u1ee7a c\u00e1c doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng t\u1ea1i khu v\u1ef1c kinh t\u1ebf s\u1ea7m u\u1ea5t b\u1eadc nh\u1ea5t TP.HCM n\u00e0y. Trong b\u1ed1i c\u1ea3nh <\/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;\"> quy \u0111\u1ecbnh b\u1eaft bu\u1ed9c v\u1ec1 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9, vi\u1ec7c thi\u1ebft l\u1eadp h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t v\u1eefng ch\u1eafc kh\u00f4ng ch\u1ec9 l\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p l\u00fd m\u00e0 c\u00f2n l\u00e0 chi\u1ebfn l\u01b0\u1ee3c b\u1ea3o v\u1ec7 t\u00e0i s\u1ea3n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">T\u1ea1i khu v\u1ef1c Qu\u1eadn 5, n\u01a1i t\u1eadp trung nhi\u1ec1u doanh nghi\u1ec7p b\u00e1n bu\u00f4n v\u00e0 t\u1eadp \u0111o\u00e0n gia \u0111\u00ecnh l\u1edbn, r\u1ee7i ro v\u1ec1 sai s\u00f3t s\u1ed1 li\u1ec7u v\u00e0 th\u1ea5t tho\u00e1t ngu\u1ed3n l\u1ef1c lu\u00f4n hi\u1ec7n h\u1eefu. Theo c\u00e1c chuy\u00ean gia t\u1ea1i MAN \u2013 Master Accountant Network, ki\u1ec3m to\u00e1n \u0111\u1ecbnh k\u1ef3 gi\u00fap ban l\u00e3nh \u0111\u1ea1o nh\u1eadn di\u1ec7n s\u1edbm c\u00e1c &#8220;l\u1ed7 h\u1ed5ng&#8221; v\u1eadn h\u00e0nh. H\u00e3y c\u00f9ng kh\u00e1m ph\u00e1 chi ti\u1ebft l\u1ed9 tr\u00ecnh t\u1ed1i \u01b0u h\u00f3a doanh nghi\u1ec7p th\u00f4ng qua b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/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\/dich-vu-kiem-toan-noi-bo-quan-5\/#Khung_phap_ly_dieu_chinh_hoat_dong_kiem_toan_noi_bo_tai_Viet_Nam\" >Khung ph\u00e1p l\u00fd \u0111i\u1ec1u ch\u1ec9nh ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 t\u1ea1i Vi\u1ec7t Nam<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-5\/#Nghi_dinh_052019ND-CP_Cot_moc_quan_trong\" >Ngh\u1ecb \u0111\u1ecbnh 05\/2019\/N\u0110-CP: C\u1ed9t m\u1ed1c quan tr\u1ecdng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-5\/#Thong_tu_82021TT-BTC_Chuan_muc_dao_duc_nghe_nghiep\" >Th\u00f4ng t\u01b0 8\/2021\/TT-BTC: Chu\u1ea9n m\u1ef1c \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-5\/#Luat_Ke_toan_2015_va_cac_van_ban_huong_dan\" >Accounting Law 2015 and guiding documents<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-5\/#Tai_sao_doanh_nghiep_can_dich_vu_kiem_toan_noi_bo_Quan_5_chuyen_nghiep\" >T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 5 chuy\u00ean nghi\u1ec7p?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-5\/#Kiem_soat_rui_ro_gian_lan_va_sai_sot\" >Control the risk of fraud and errors.<\/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\/dich-vu-kiem-toan-noi-bo-quan-5\/#Toi_uu_hoa_chi_phi_van_hanh\" >T\u1ed1i \u01b0u h\u00f3a chi ph\u00ed v\u1eadn h\u00e0nh<\/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\/dich-vu-kiem-toan-noi-bo-quan-5\/#Dam_bao_tinh_chinh_xac_cua_bao_cao_tai_chinh\" >\u0110\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/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\/dich-vu-kiem-toan-noi-bo-quan-5\/#Quy_trinh_trien_khai_dich_vu_kiem_toan_noi_bo_Quan_5_tai_MAN\" >Quy tr\u00ecnh tri\u1ec3n khai d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 5 t\u1ea1i MAN<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-5\/#Buoc_1_Khao_sat_va_lap_ke_hoach_kiem_toan\" >Step 1: Survey and plan the audit<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-5\/#Buoc_2_Danh_gia_he_thong_kiem_soat_noi_bo_ICS\" >Step 2: Evaluate the internal control system (ICS)<\/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\/dich-vu-kiem-toan-noi-bo-quan-5\/#Buoc_3_Thuc_hien_cac_thu_tuc_kiem_tra_chi_tiet\" >Step 3: Perform detailed inspection procedures.<\/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\/dich-vu-kiem-toan-noi-bo-quan-5\/#Buoc_4_Lap_bao_cao_kiem_toan_va_kien_nghi\" >B\u01b0\u1edbc 4: L\u1eadp b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n v\u00e0 ki\u1ebfn ngh\u1ecb<\/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\/dich-vu-kiem-toan-noi-bo-quan-5\/#Dich_vu_kiem_toan_noi_bo_Quan_5_va_moi_lien_he_voi_Ke_toan_thue\" >D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 5 v\u00e0 m\u1ed1i li\u00ean h\u1ec7 v\u1edbi K\u1ebf to\u00e1n thu\u1ebf<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-5\/#Ra_soat_hoa_don_dau_vao_va_dau_ra\" >R\u00e0 so\u00e1t h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u1ea7u ra<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-5\/#Chuan_bi_ho_so_cho_ky_quyet_toan_thue\" >Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 cho k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf<\/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\/dich-vu-kiem-toan-noi-bo-quan-5\/#Tu_van_dich_vu_tu_van_thue_chuyen_sau\" >T\u01b0 v\u1ea5n d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n thu\u1ebf chuy\u00ean s\u00e2u<\/a><\/li><\/ul><\/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\/dich-vu-kiem-toan-noi-bo-quan-5\/#Cac_linh_vuc_trong_tam_khi_kiem_toan_noi_bo_tai_Quan_5\" >C\u00e1c l\u0129nh v\u1ef1c tr\u1ecdng t\u00e2m khi ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 t\u1ea1i Qu\u1eadn 5<\/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\/dich-vu-kiem-toan-noi-bo-quan-5\/#Kiem_soat_chuoi_cung_ung_va_ban_le\" >Ki\u1ec3m so\u00e1t chu\u1ed7i cung \u1ee9ng v\u00e0 b\u00e1n l\u1ebb<\/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\/dich-vu-kiem-toan-noi-bo-quan-5\/#Quan_ly_dong_tien_va_cac_giao_dich_tien_mat\" >Qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n v\u00e0 c\u00e1c giao d\u1ecbch ti\u1ec1n m\u1eb7t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-5\/#Kiem_tra_tinh_tuan_thu_cac_quy_dinh_ve_lao_dong\" >Ki\u1ec3m tra t\u00ednh tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 lao \u0111\u1ed9ng<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-5\/#Bang_gia_va_cac_goi_dich_vu_kiem_toan_noi_bo_Quan_5\" >B\u1ea3ng gi\u00e1 v\u00e0 c\u00e1c g\u00f3i d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-5\/#Phan_tich_rui_ro_neu_khong_su_dung_dich_vu_kiem_toan_noi_bo_Quan_5\" >Ph\u00e2n t\u00edch r\u1ee7i ro n\u1ebfu kh\u00f4ng s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 5<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-5\/#Rui_ro_bi_truy_thu_thue_va_phat_hanh_chinh\" >R\u1ee7i ro b\u1ecb truy thu thu\u1ebf v\u00e0 ph\u1ea1t h\u00e0nh ch\u00ednh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-5\/#That_thoat_tai_san_do_lo_hong_quy_trinh\" >Th\u1ea5t tho\u00e1t t\u00e0i s\u1ea3n do l\u1ed7 h\u1ed5ng quy tr\u00ecnh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-5\/#Mat_uy_tin_voi_cac_doi_tac_va_ngan_hang\" >M\u1ea5t uy t\u00edn v\u1edbi c\u00e1c \u0111\u1ed1i t\u00e1c v\u00e0 ng\u00e2n h\u00e0ng<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-5\/#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-28\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-5\/#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-29\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-5\/#Cau_hoi_thuong_gap_ve_dich_vu_kiem_toan_noi_bo_Quan_5\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 5<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-5\/#Doanh_nghiep_tu_nhan_co_bat_buoc_phai_lam_kiem_toan_noi_bo_khong\" >Doanh nghi\u1ec7p t\u01b0 nh\u00e2n c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i l\u00e0m ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-5\/#Kiem_toan_noi_bo_co_lam_thay_cong_viec_cua_bo_phan_ke_toan_thue_khong\" >Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u00f3 l\u00e0m thay c\u00f4ng vi\u1ec7c c\u1ee7a b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n thu\u1ebf kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-5\/#Tai_sao_nen_chon_MAN_lam_doi_tac_chien_luoc_tai_Quan_5\" >T\u1ea1i sao n\u00ean ch\u1ecdn MAN l\u00e0m \u0111\u1ed1i t\u00e1c chi\u1ebfn l\u01b0\u1ee3c t\u1ea1i Qu\u1eadn 5?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Khung_phap_ly_dieu_chinh_hoat_dong_kiem_toan_noi_bo_tai_Viet_Nam\"><\/span><b>Khung ph\u00e1p l\u00fd \u0111i\u1ec1u ch\u1ec9nh ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 t\u1ea1i Vi\u1ec7t Nam<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi \u0111i s\u00e2u v\u00e0o chi ti\u1ebft d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 5, doanh nghi\u1ec7p c\u1ea7n n\u1eafm v\u1eefng c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh. \u0110\u00e2y l\u00e0 n\u1ec1n t\u1ea3ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 t\u00ednh tu\u00e2n th\u1ee7 v\u00e0 m\u1ee9c \u0111\u1ed9 r\u1ee7i ro ph\u00e1p l\u00fd c\u1ee7a \u0111\u01a1n v\u1ecb trong qu\u00e1 tr\u00ecnh v\u1eadn h\u00e0nh kinh doanh.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nghi_dinh_052019ND-CP_Cot_moc_quan_trong\"><\/span><b>Ngh\u1ecb \u0111\u1ecbnh 05\/2019\/N\u0110-CP: C\u1ed9t m\u1ed1c quan tr\u1ecdng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 05\/2019\/N\u0110-CP quy \u0111\u1ecbnh r\u00f5 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9. Danh s\u00e1ch n\u00e0y bao g\u1ed3m: c\u00f4ng ty ni\u00eam y\u1ebft, doanh nghi\u1ec7p Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu tr\u00ean 50% v\u1ed1n \u0111i\u1ec1u l\u1ec7 l\u00e0 c\u00f4ng ty m\u1eb9, v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tu_82021TT-BTC_Chuan_muc_dao_duc_nghe_nghiep\"><\/span><b>Th\u00f4ng t\u01b0 8\/2021\/TT-BTC: Chu\u1ea9n m\u1ef1c \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Thong-tu-8-2021-TT-BTC-chuan-muc-kiem-toan-noi-bo-Viet-Nam-428959.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Circular 8\/2021\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> ban h\u00e0nh Chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Vi\u1ec7t Nam v\u00e0 c\u00e1c nguy\u00ean t\u1eafc \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p c\u1ed1t l\u00f5i. V\u0103n b\u1ea3n n\u00e0y \u0111\u1ea3m b\u1ea3o r\u1eb1ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 5 ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n v\u1edbi t\u00ednh \u0111\u1ed9c l\u1eadp, kh\u00e1ch quan v\u00e0 n\u0103ng l\u1ef1c chuy\u00ean m\u00f4n cao nh\u1ea5t.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Luat_Ke_toan_2015_va_cac_van_ban_huong_dan\"><\/span><b>Accounting Law 2015 and guiding documents<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Lu\u1eadt K\u1ebf to\u00e1n 88\/2015\/QH13 c\u0169ng nh\u1ea5n m\u1ea1nh vai tr\u00f2 c\u1ee7a ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 trong vi\u1ec7c \u0111\u1ea3m b\u1ea3o an to\u00e0n t\u00e0i s\u1ea3n. Vi\u1ec7c k\u1ebft h\u1ee3p gi\u1eefa ki\u1ec3m to\u00e1n v\u00e0 k\u1ebf to\u00e1n thu\u1ebf t\u1ea1o n\u00ean m\u1ed9t l\u00e1 ch\u1eafn v\u1eefng ch\u1eafc tr\u01b0\u1edbc c\u00e1c \u0111\u1ee3t thanh ki\u1ec3m tra c\u1ee7a c\u01a1 quan ch\u1ee9c n\u0103ng, gi\u00fap doanh nghi\u1ec7p gi\u1ea3m thi\u1ec3u r\u1ee7i ro b\u1ecb x\u1eed ph\u1ea1t.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tai_sao_doanh_nghiep_can_dich_vu_kiem_toan_noi_bo_Quan_5_chuyen_nghiep\"><\/span><b>T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 5 chuy\u00ean nghi\u1ec7p?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5548\" aria-describedby=\"caption-attachment-5548\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5548\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Tai-sao-doanh-nghiep-can-dich-vu-kiem-toan-noi-bo-Quan-5-chuyen-nghiep.jpg\" alt=\"T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 5 chuy\u00ean nghi\u1ec7p\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Tai-sao-doanh-nghiep-can-dich-vu-kiem-toan-noi-bo-Quan-5-chuyen-nghiep.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Tai-sao-doanh-nghiep-can-dich-vu-kiem-toan-noi-bo-Quan-5-chuyen-nghiep-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Tai-sao-doanh-nghiep-can-dich-vu-kiem-toan-noi-bo-Quan-5-chuyen-nghiep-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Tai-sao-doanh-nghiep-can-dich-vu-kiem-toan-noi-bo-Quan-5-chuyen-nghiep-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Tai-sao-doanh-nghiep-can-dich-vu-kiem-toan-noi-bo-Quan-5-chuyen-nghiep-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5548\" class=\"wp-caption-text\">T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 5 chuy\u00ean nghi\u1ec7p<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Qu\u1eadn 5 l\u00e0 \u0111\u1ecba b\u00e0n c\u00f3 t\u00ednh \u0111\u1eb7c th\u00f9 cao v\u1edbi nhi\u1ec1u giao d\u1ecbch ti\u1ec1n m\u1eb7t v\u00e0 h\u1ec7 th\u1ed1ng kho b\u00e3i ph\u1ee9c t\u1ea1p. S\u1eed d\u1ee5ng <\/span><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><span style=\"font-weight: 400;\"> Qu\u1eadn 5 gi\u00fap doanh nghi\u1ec7p gi\u1ea3i quy\u1ebft tri\u1ec7t \u0111\u1ec3 c\u00e1c b\u00e0i to\u00e1n v\u1ec1 qu\u1ea3n tr\u1ecb v\u00e0 t\u00e0i ch\u00ednh m\u1ed9t c\u00e1ch khoa h\u1ecdc.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_soat_rui_ro_gian_lan_va_sai_sot\"><\/span><b>Control the risk of fraud and errors.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Trong m\u00f4i tr\u01b0\u1eddng kinh doanh \u0111a d\u1ea1ng, c\u00e1c sai s\u00f3t v\u00f4 t\u00ecnh ho\u1eb7c h\u00e0nh vi gian l\u1eadn c\u1ed1 \u00fd c\u00f3 th\u1ec3 g\u00e2y thi\u1ec7t h\u1ea1i t\u00e0i ch\u00ednh nghi\u00eam tr\u1ecdng. Ki\u1ec3m to\u00e1n vi\u00ean n\u1ed9i b\u1ed9 s\u1ebd r\u00e0 so\u00e1t k\u1ef9 l\u01b0\u1ee1ng c\u00e1c quy tr\u00ecnh t\u1eeb mua h\u00e0ng, b\u00e1n h\u00e0ng \u0111\u1ebfn qu\u1ea3n l\u00fd kho \u0111\u1ec3 t\u00ecm ra nh\u1eefng \u0111i\u1ec3m y\u1ebfu c\u1ed1t t\u1eed c\u1ea7n kh\u1eafc ph\u1ee5c.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Toi_uu_hoa_chi_phi_van_hanh\"><\/span><b>T\u1ed1i \u01b0u h\u00f3a chi ph\u00ed v\u1eadn h\u00e0nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Th\u00f4ng qua vi\u1ec7c \u0111\u00e1nh gi\u00e1 t\u00ednh hi\u1ec7u qu\u1ea3 c\u1ee7a t\u1eebng ph\u00f2ng ban, d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 5 s\u1ebd \u0111\u1ec1 xu\u1ea5t c\u00e1c ph\u01b0\u01a1ng \u00e1n tinh g\u1ecdn b\u1ed9 m\u00e1y. \u0110i\u1ec1u n\u00e0y gi\u00fap lo\u1ea1i b\u1ecf nh\u1eefng chi ph\u00ed th\u1eeba th\u00e3i kh\u00f4ng t\u1ea1o ra gi\u00e1 tr\u1ecb, t\u1eeb \u0111\u00f3 n\u00e2ng cao n\u0103ng l\u1ef1c c\u1ea1nh tranh cho doanh nghi\u1ec7p tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dam_bao_tinh_chinh_xac_cua_bao_cao_tai_chinh\"><\/span><b>\u0110\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">M\u1ed9t h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n m\u1ea1nh l\u00e0 ch\u01b0a \u0111\u1ee7 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch ho\u00e0n to\u00e0n. C\u1ea7n c\u00f3 m\u1ed9t \u0111\u01a1n v\u1ecb \u0111\u1ed9c l\u1eadp ki\u1ec3m ch\u1ee9ng l\u1ea1i c\u00e1c s\u1ed1 li\u1ec7u \u0111\u00f3 tr\u01b0\u1edbc khi tr\u00ecnh l\u00ean H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb ho\u1eb7c n\u1ed9p cho c\u01a1 quan thu\u1ebf. \u0110i\u1ec1u n\u00e0y gi\u00fap t\u0103ng c\u01b0\u1eddng s\u1ef1 tin t\u01b0\u1edfng c\u1ee7a c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u1ed5 \u0111\u00f4ng.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng so s\u00e1nh gi\u1eefa Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp v\u00e0 Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Criteria<\/b><\/td>\n<td style=\"text-align: center;\"><b>Independent audit<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 (MAN)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Purpose<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Verify the accuracy of financial statements.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u1ea3i thi\u1ec7n v\u1eadn h\u00e0nh v\u00e0 qu\u1ea3n tr\u1ecb r\u1ee7i ro<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Target audience<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Shareholders, Banks, Tax Authorities<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ban \u0111i\u1ec1u h\u00e0nh, H\u0110QT<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Frequency<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Annually<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Li\u00ean t\u1ee5c ho\u1eb7c theo chuy\u00ean \u0111\u1ec1<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Scope<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1ec9 t\u1eadp trung v\u00e0o s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u00e0i ch\u00ednh, v\u1eadn h\u00e0nh, tu\u00e2n th\u1ee7, CNTT<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_trien_khai_dich_vu_kiem_toan_noi_bo_Quan_5_tai_MAN\"><\/span><b>Quy tr\u00ecnh tri\u1ec3n khai d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 5 t\u1ea1i MAN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5547\" aria-describedby=\"caption-attachment-5547\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5547\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-trien-khai-dich-vu-kiem-toan-noi-bo-Quan-5-tai-MAN.jpg\" alt=\"Quy tr\u00ecnh tri\u1ec3n khai d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 5 t\u1ea1i MAN\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-trien-khai-dich-vu-kiem-toan-noi-bo-Quan-5-tai-MAN.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-trien-khai-dich-vu-kiem-toan-noi-bo-Quan-5-tai-MAN-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-trien-khai-dich-vu-kiem-toan-noi-bo-Quan-5-tai-MAN-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-trien-khai-dich-vu-kiem-toan-noi-bo-Quan-5-tai-MAN-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-trien-khai-dich-vu-kiem-toan-noi-bo-Quan-5-tai-MAN-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5547\" class=\"wp-caption-text\">Quy tr\u00ecnh tri\u1ec3n khai d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 5 t\u1ea1i MAN<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Ch\u00fang t\u00f4i \u00e1p d\u1ee5ng quy tr\u00ecnh chu\u1ea9n qu\u1ed1c t\u1ebf nh\u01b0ng \u0111\u01b0\u1ee3c t\u00f9y bi\u1ebfn linh ho\u1ea1t \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c th\u00f9 kinh doanh t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng. M\u1ecdi b\u01b0\u1edbc th\u1ef1c hi\u1ec7n \u0111\u1ec1u h\u01b0\u1edbng t\u1edbi m\u1ee5c ti\u00eau t\u1ed1i \u0111a h\u00f3a gi\u00e1 tr\u1ecb cho kh\u00e1ch h\u00e0ng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_Khao_sat_va_lap_ke_hoach_kiem_toan\"><\/span><b>Step 1: Survey and plan the audit<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n vi\u00ean c\u1ee7a MAN s\u1ebd tr\u1ef1c ti\u1ebfp xu\u1ed1ng c\u01a1 s\u1edf \u0111\u1ec3 t\u00ecm hi\u1ec3u chi ti\u1ebft quy tr\u00ecnh kinh doanh. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh m\u1ee5c ti\u00eau v\u00e0 ph\u1ea1m vi ki\u1ec3m to\u00e1n l\u00e0 c\u1ef1c k\u1ef3 quan tr\u1ecdng \u0111\u1ec3 kh\u00f4ng l\u00e0m gi\u00e1n \u0111o\u1ea1n ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh b\u00ecnh th\u01b0\u1eddng c\u1ee7a kh\u00e1ch h\u00e0ng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_Danh_gia_he_thong_kiem_soat_noi_bo_ICS\"><\/span><b>Step 2: Evaluate the internal control system (ICS)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ch\u00fang t\u00f4i ki\u1ec3m tra xem c\u00e1c quy \u0111\u1ecbnh n\u1ed9i b\u1ed9 c\u00f3 \u0111\u01b0\u1ee3c th\u1ef1c thi nghi\u00eam t\u00fac tr\u00ean th\u1ef1c t\u1ebf hay kh\u00f4ng. D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 5 c\u1ee7a ch\u00fang t\u00f4i t\u1eadp trung v\u00e0o vi\u1ec7c \u0111\u1ed1i chi\u1ebfu th\u1ef1c t\u1ebf v\u1edbi c\u00e1c quy tr\u00ecnh \u0111\u00e3 ban h\u00e0nh \u0111\u1ec3 t\u00ecm ra c\u00e1c sai l\u1ec7ch ti\u1ec1m \u1ea9n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_Thuc_hien_cac_thu_tuc_kiem_tra_chi_tiet\"><\/span><b>Step 3: Perform detailed inspection procedures.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Giai \u0111o\u1ea1n n\u00e0y bao g\u1ed3m vi\u1ec7c ki\u1ec3m tra ch\u1ee9ng t\u1eeb, \u0111\u1ed1i so\u00e1t kho b\u00e3i, x\u00e1c nh\u1eadn n\u1ee3 c\u00f4ng v\u00e0 ki\u1ec3m so\u00e1t t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a h\u00f3a \u0111\u01a1n. C\u00e1c b\u01b0\u1edbc n\u00e0y h\u1ed7 tr\u1ee3 \u0111\u1eafc l\u1ef1c cho c\u00f4ng t\u00e1c quy\u1ebft to\u00e1n thu\u1ebf sau n\u00e0y, gi\u00fap s\u1ed1 li\u1ec7u lu\u00f4n kh\u1edbp \u0111\u00fang v\u00e0 minh b\u1ea1ch.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_4_Lap_bao_cao_kiem_toan_va_kien_nghi\"><\/span><b>B\u01b0\u1edbc 4: L\u1eadp b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n v\u00e0 ki\u1ebfn ngh\u1ecb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Sau khi k\u1ebft th\u00fac qu\u00e1 tr\u00ecnh ki\u1ec3m tra, MAN s\u1ebd g\u1eedi b\u1ea3n d\u1ef1 th\u1ea3o b\u00e1o c\u00e1o \u0111\u1ec3 th\u1ea3o lu\u1eadn tr\u1ef1c ti\u1ebfp c\u00f9ng doanh nghi\u1ec7p. Ch\u00fang t\u00f4i \u0111\u1ea3m b\u1ea3o c\u00e1c ki\u1ebfn ngh\u1ecb \u0111\u01b0a ra lu\u00f4n th\u1ef1c t\u1ebf, c\u00f3 t\u00ednh \u1ee9ng d\u1ee5ng cao v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi ngu\u1ed3n l\u1ef1c hi\u1ec7n c\u00f3 c\u1ee7a \u0111\u01a1n v\u1ecb.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Dich_vu_kiem_toan_noi_bo_Quan_5_va_moi_lien_he_voi_Ke_toan_thue\"><\/span><b>D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 5 v\u00e0 m\u1ed1i li\u00ean h\u1ec7 v\u1edbi K\u1ebf to\u00e1n thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5545\" aria-describedby=\"caption-attachment-5545\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5545\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Dich-vu-kiem-toan-noi-bo-Quan-5-va-moi-lien-he-voi-Ke-toan-thue.jpg\" alt=\"D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 5 v\u00e0 m\u1ed1i li\u00ean h\u1ec7 v\u1edbi K\u1ebf to\u00e1n thu\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Dich-vu-kiem-toan-noi-bo-Quan-5-va-moi-lien-he-voi-Ke-toan-thue.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Dich-vu-kiem-toan-noi-bo-Quan-5-va-moi-lien-he-voi-Ke-toan-thue-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Dich-vu-kiem-toan-noi-bo-Quan-5-va-moi-lien-he-voi-Ke-toan-thue-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Dich-vu-kiem-toan-noi-bo-Quan-5-va-moi-lien-he-voi-Ke-toan-thue-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Dich-vu-kiem-toan-noi-bo-Quan-5-va-moi-lien-he-voi-Ke-toan-thue-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5545\" class=\"wp-caption-text\">D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 5 v\u00e0 m\u1ed1i li\u00ean h\u1ec7 v\u1edbi K\u1ebf to\u00e1n thu\u1ebf<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p th\u01b0\u1eddng t\u00e1ch r\u1eddi ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 thu\u1ebf, nh\u01b0ng th\u1ef1c t\u1ebf ch\u00fang c\u00f3 m\u1ed1i quan h\u1ec7 h\u1eefu c\u01a1 ch\u1eb7t ch\u1ebd. M\u1ed9t l\u1ed7i sai nh\u1ecf trong quy tr\u00ecnh n\u1ed9i b\u1ed9 c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn r\u1ee7i ro thu\u1ebf c\u1ef1c l\u1edbn khi b\u1ecb thanh tra sau n\u00e0y.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ra_soat_hoa_don_dau_vao_va_dau_ra\"><\/span><b>R\u00e0 so\u00e1t h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u1ea7u ra<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 5 gi\u00fap doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n s\u1edbm c\u00e1c h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p ho\u1eb7c kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb. Vi\u1ec7c n\u00e0y n\u00ean \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u01b0\u1edbc khi ti\u1ebfn h\u00e0nh l\u00e0m b\u00e1o c\u00e1o thu\u1ebf h\u00e0ng th\u00e1ng ho\u1eb7c h\u00e0ng qu\u00fd \u0111\u1ec3 tr\u00e1nh sai s\u00f3t.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chuan_bi_ho_so_cho_ky_quyet_toan_thue\"><\/span><b>Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 cho k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 th\u01b0\u1eddng xuy\u00ean gi\u00fap h\u1ed3 s\u01a1 k\u1ebf to\u00e1n lu\u00f4n trong tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng v\u00e0 s\u1ea1ch s\u1ebd. Khi c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf, doanh nghi\u1ec7p s\u1ebd ho\u00e0n to\u00e0n t\u1ef1 tin v\u1edbi c\u00e1c s\u1ed1 li\u1ec7u \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m ch\u1ee9ng b\u1edfi \u0111\u01a1n v\u1ecb chuy\u00ean nghi\u1ec7p.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tu_van_dich_vu_tu_van_thue_chuyen_sau\"><\/span><b>T\u01b0 v\u1ea5n d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n thu\u1ebf chuy\u00ean s\u00e2u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh ki\u1ec3m to\u00e1n, MAN cung c\u1ea5p d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n thu\u1ebf gi\u00fap doanh nghi\u1ec7p t\u1eadn d\u1ee5ng t\u1ed1i \u0111a c\u00e1c \u01b0u \u0111\u00e3i thu\u1ebf h\u1ee3p ph\u00e1p. \u0110i\u1ec1u n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap tu\u00e2n th\u1ee7 lu\u1eadt ph\u00e1p m\u00e0 c\u00f2n t\u1ed1i \u01b0u h\u00f3a d\u00f2ng ti\u1ec1n v\u00e0 l\u1ee3i nhu\u1eadn cho ch\u1ee7 s\u1edf h\u1eefu doanh nghi\u1ec7p.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_linh_vuc_trong_tam_khi_kiem_toan_noi_bo_tai_Quan_5\"><\/span><b>C\u00e1c l\u0129nh v\u1ef1c tr\u1ecdng t\u00e2m khi ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 t\u1ea1i Qu\u1eadn 5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Do \u0111\u1eb7c th\u00f9 khu v\u1ef1c th\u01b0\u01a1ng m\u1ea1i s\u1ea7m u\u1ea5t, d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 5 th\u01b0\u1eddng t\u1eadp trung s\u00e2u v\u00e0o c\u00e1c m\u1ea3ng tr\u1ecdng y\u1ebfu. Nh\u1eefng m\u1ea3ng n\u00e0y th\u01b0\u1eddng xuy\u00ean ph\u00e1t sinh c\u00e1c nghi\u1ec7p v\u1ee5 ph\u1ee9c t\u1ea1p c\u1ea7n s\u1ef1 gi\u00e1m s\u00e1t ch\u1eb7t ch\u1ebd.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_soat_chuoi_cung_ung_va_ban_le\"><\/span><b>Ki\u1ec3m so\u00e1t chu\u1ed7i cung \u1ee9ng v\u00e0 b\u00e1n l\u1ebb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">V\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u c\u1eeda h\u00e0ng t\u1ea1i Qu\u1eadn 5, vi\u1ec7c ki\u1ec3m so\u00e1t th\u1ea5t tho\u00e1t h\u00e0ng h\u00f3a l\u00e0 \u01b0u ti\u00ean s\u1ed1 1. Ch\u00fang t\u00f4i th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea \u0111\u1ed9t xu\u1ea5t v\u00e0 \u0111\u1ed1i so\u00e1t h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m b\u00e1n h\u00e0ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u t\u1ed3n kho lu\u00f4n ch\u00ednh x\u00e1c.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quan_ly_dong_tien_va_cac_giao_dich_tien_mat\"><\/span><b>Qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n v\u00e0 c\u00e1c giao d\u1ecbch ti\u1ec1n m\u1eb7t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Giao d\u1ecbch ti\u1ec1n m\u1eb7t l\u1edbn t\u1ea1i Qu\u1eadn 5 ti\u1ec1m \u1ea9n r\u1ee7i ro v\u1ec1 th\u1ea5t tho\u00e1t v\u00e0 sai l\u1ec7ch s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n. MAN s\u1ebd thi\u1ebft l\u1eadp c\u00e1c ch\u1ed1t ki\u1ec3m so\u00e1t \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o m\u1ecdi d\u00f2ng ti\u1ec1n \u0111\u1ec1u \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n \u0111\u00fang v\u00e0o h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n thu\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_tra_tinh_tuan_thu_cac_quy_dinh_ve_lao_dong\"><\/span><b>Ki\u1ec3m tra t\u00ednh tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 lao \u0111\u1ed9ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-noi-bo-la-gi\/\"><span style=\"font-weight: 400;\">Internal audit<\/span><\/a><span style=\"font-weight: 400;\"> c\u0169ng bao g\u1ed3m vi\u1ec7c r\u00e0 so\u00e1t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. Vi\u1ec7c n\u00e0y gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n ph\u1ea1t h\u00e0nh ch\u00ednh kh\u00f4ng \u0111\u00e1ng c\u00f3 t\u1eeb c\u01a1 quan qu\u1ea3n l\u00fd lao \u0111\u1ed9ng v\u00e0 thu\u1ebf.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bang_gia_va_cac_goi_dich_vu_kiem_toan_noi_bo_Quan_5\"><\/span><b>B\u1ea3ng gi\u00e1 v\u00e0 c\u00e1c g\u00f3i d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Chi ph\u00ed cho d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 5 \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n d\u1ef1a tr\u00ean quy m\u00f4 v\u00e0 \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a t\u1eebng lo\u1ea1i h\u00ecnh kinh doanh. Ch\u00fang t\u00f4i cam k\u1ebft mang l\u1ea1i m\u1ee9c ph\u00ed c\u1ea1nh tranh nh\u1ea5t \u0111i k\u00e8m v\u1edbi ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 v\u01b0\u1ee3t tr\u1ed9i.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng t\u1ed5ng h\u1ee3p \u01b0\u1edbc t\u00ednh chi ph\u00ed d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n theo quy m\u00f4 doanh nghi\u1ec7p<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Business size<\/b><\/td>\n<td style=\"text-align: center;\"><b>Number of documents\/month<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ph\u00ed d\u1ecbch v\u1ee5 \u01b0\u1edbc t\u00ednh (VN\u0110\/th\u00e1ng)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Nh\u1ecf (SME)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi 100<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10.000.000 &#8211; 15.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Fit<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">100 &#8211; 500<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20.000.000 &#8211; 40.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Big<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Over 500<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Agreement by scope<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><i><span style=\"font-weight: 400;\">L\u01b0u \u00fd: B\u1ea3ng gi\u00e1 tr\u00ean ch\u1ec9 mang t\u00ednh ch\u1ea5t tham kh\u1ea3o. Qu\u00fd kh\u00e1ch vui l\u00f2ng li\u00ean h\u1ec7 MAN \u0111\u1ec3 nh\u1eadn b\u00e1o gi\u00e1 chi ti\u1ebft d\u1ef1a tr\u00ean kh\u1ea3o s\u00e1t th\u1ef1c t\u1ebf t\u1ea1i tr\u1ee5 s\u1edf doanh nghi\u1ec7p.<\/span><\/i><\/p>\n<p><span style=\"font-weight: 400;\"><div class=\"su-button-center\"><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Contact Us for a Quote <\/span><\/a><\/div><\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phan_tich_rui_ro_neu_khong_su_dung_dich_vu_kiem_toan_noi_bo_Quan_5\"><\/span><b>Ph\u00e2n t\u00edch r\u1ee7i ro n\u1ebfu kh\u00f4ng s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p ch\u1ee7 quan v\u00e0 b\u1ecf qua kh\u00e2u ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, h\u1eadu qu\u1ea3 c\u00f3 th\u1ec3 r\u1ea5t n\u1eb7ng n\u1ec1 v\u1ec1 c\u1ea3 t\u00e0i ch\u00ednh l\u1eabn ph\u00e1p l\u00fd. \u0110i\u1ec1u n\u00e0y \u0111\u1eb7c bi\u1ec7t \u0111\u00fang trong b\u1ed1i c\u1ea3nh c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf ng\u00e0y c\u00e0ng th\u1eaft ch\u1eb7t.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_bi_truy_thu_thue_va_phat_hanh_chinh\"><\/span><b>R\u1ee7i ro b\u1ecb truy thu thu\u1ebf v\u00e0 ph\u1ea1t h\u00e0nh ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Sai s\u00f3t trong vi\u1ec7c ph\u00e2n lo\u1ea1i chi ph\u00ed hay \u00e1p d\u1ee5ng sai thu\u1ebf su\u1ea5t l\u00e0 l\u1ed7i r\u1ea5t ph\u1ed5 bi\u1ebfn. N\u1ebfu kh\u00f4ng c\u00f3 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 5 r\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3, s\u1ed1 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p c\u00f3 th\u1ec3 t\u00edch l\u0169y th\u00e0nh con s\u1ed1 kh\u1ed5ng l\u1ed3 sau nhi\u1ec1u n\u0103m.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"That_thoat_tai_san_do_lo_hong_quy_trinh\"><\/span><b>Th\u1ea5t tho\u00e1t t\u00e0i s\u1ea3n do l\u1ed7 h\u1ed5ng quy tr\u00ecnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p t\u1ea1i Qu\u1eadn 5 b\u1ecb m\u1ea5t m\u00e1t h\u00e0ng h\u00f3a ho\u1eb7c b\u1ecb nh\u00e2n vi\u00ean gian l\u1eadn t\u00e0i ch\u00ednh trong th\u1eddi gian d\u00e0i m\u00e0 kh\u00f4ng bi\u1ebft. Nguy\u00ean nh\u00e2n ch\u1ee7 y\u1ebfu l\u00e0 do thi\u1ebfu s\u1ef1 gi\u00e1m s\u00e1t \u0111\u1ed9c l\u1eadp v\u00e0 kh\u00e1ch quan t\u1eeb c\u00e1c chuy\u00ean gia ki\u1ec3m to\u00e1n b\u00ean ngo\u00e0i.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Mat_uy_tin_voi_cac_doi_tac_va_ngan_hang\"><\/span><b>M\u1ea5t uy t\u00edn v\u1edbi c\u00e1c \u0111\u1ed1i t\u00e1c v\u00e0 ng\u00e2n h\u00e0ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 t\u00e0i ch\u00ednh thi\u1ebfu minh b\u1ea1ch khi\u1ebfn doanh nghi\u1ec7p g\u1eb7p kh\u00f3 kh\u0103n khi mu\u1ed1n ti\u1ebfp c\u1eadn ngu\u1ed3n v\u1ed1n vay ng\u00e2n h\u00e0ng. Ngo\u00e0i ra, c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 c\u0169ng s\u1ebd e d\u00e8 khi r\u00f3t v\u1ed1n v\u00e0o nh\u1eefng c\u00f4ng ty kh\u00f4ng c\u00f3 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 \u0111\u00e1ng tin c\u1eady.<\/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;\">D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 5 l\u00e0 ch\u00eca kh\u00f3a v\u00e0ng gi\u00fap doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 \u0111\u1ee9ng v\u1eefng tr\u01b0\u1edbc bi\u1ebfn \u0111\u1ed9ng kinh t\u1ebf m\u00e0 c\u00f2n b\u1ee9t ph\u00e1 m\u1ea1nh m\u1ebd. Vi\u1ec7c \u0111\u1ea7u t\u01b0 v\u00e0o ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 ngay t\u1eeb h\u00f4m nay l\u00e0 c\u00e1ch b\u1ea3o v\u1ec7 t\u01b0\u01a1ng lai doanh nghi\u1ec7p b\u1ec1n v\u1eefng nh\u1ea5t.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu b\u1ea1n \u0111ang t\u00ecm ki\u1ebfm \u0111\u01a1n v\u1ecb uy t\u00edn, h\u00e3y li\u00ean h\u1ec7 ngay v\u1edbi MAN \u2013 Master Accountant Network. Ch\u00fang t\u00f4i cung c\u1ea5p h\u1ec7 sinh th\u00e1i: <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-uy-tin\/\"><b>auditing services<\/b><\/a><span style=\"font-weight: 400;\">, <\/span><b>tax accountant<\/b><span style=\"font-weight: 400;\">, <\/span><b>d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n thu\u1ebf<\/b><span style=\"font-weight: 400;\">, <\/span><b>tax settlement<\/b><span style=\"font-weight: 400;\"> and <\/span><b>b\u00e1o c\u00e1o thu\u1ebf<\/b><span style=\"font-weight: 400;\"> chuy\u00ean nghi\u1ec7p. MAN cam k\u1ebft \u0111\u1ed3ng h\u00e0nh c\u00f9ng b\u1ea1n tr\u00ean m\u1ecdi ch\u1eb7ng \u0111\u01b0\u1eddng ph\u00e1t tri\u1ec3n kinh doanh.<\/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_dich_vu_kiem_toan_noi_bo_Quan_5\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 5<\/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=\"Doanh_nghiep_tu_nhan_co_bat_buoc_phai_lam_kiem_toan_noi_bo_khong\"><\/span>Doanh nghi\u1ec7p t\u01b0 nh\u00e2n c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i l\u00e0m ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo Ngh\u1ecb \u0111\u1ecbnh 05\/2019\/N\u0110-CP, kh\u00f4ng ph\u1ea3i m\u1ecdi doanh nghi\u1ec7p t\u01b0 nh\u00e2n \u0111\u1ec1u b\u1eaft bu\u1ed9c. Tuy nhi\u00ean, vi\u1ec7c thu\u00ea d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 5 v\u1eabn \u0111\u01b0\u1ee3c khuy\u1ebfn kh\u00edch m\u1ea1nh m\u1ebd nh\u1eb1m t\u0103ng c\u01b0\u1eddng n\u0103ng l\u1ef1c qu\u1ea3n tr\u1ecb v\u00e0 b\u1ea3o v\u1ec7 t\u00e0i s\u1ea3n cho ch\u1ee7 s\u1edf h\u1eefu.                    <\/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_noi_bo_co_lam_thay_cong_viec_cua_bo_phan_ke_toan_thue_khong\"><\/span>Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u00f3 l\u00e0m thay c\u00f4ng vi\u1ec7c c\u1ee7a b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n thu\u1ebf kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 \u0111\u00f3ng vai tr\u00f2 \u0111\u00e1nh gi\u00e1 v\u00e0 gi\u00e1m s\u00e1t \u0111\u1ed9c l\u1eadp. Trong khi \u0111\u00f3, b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n thu\u1ebf th\u1ef1c hi\u1ec7n vi\u1ec7c ghi ch\u00e9p v\u00e0 k\u00ea khai giao d\u1ecbch h\u00e0ng ng\u00e0y. Hai b\u1ed9 ph\u1eadn n\u00e0y c\u1ea7n ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd \u0111\u1ec3 n\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng b\u00e1o c\u00e1o.                    <\/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=\"Tai_sao_nen_chon_MAN_lam_doi_tac_chien_luoc_tai_Quan_5\"><\/span>T\u1ea1i sao n\u00ean ch\u1ecdn MAN l\u00e0m \u0111\u1ed1i t\u00e1c chi\u1ebfn l\u01b0\u1ee3c t\u1ea1i Qu\u1eadn 5?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tMAN s\u1edf h\u1eefu \u0111\u1ed9i ng\u0169 chuy\u00ean gia am hi\u1ec3u s\u00e2u s\u1eafc \u0111\u1ecba b\u00e0n v\u00e0 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh. Ch\u00fang t\u00f4i k\u1ebft h\u1ee3p gi\u1eefa ki\u1ec3m to\u00e1n v\u00e0 d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n thu\u1ebf th\u1ef1c chi\u1ebfn, gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a l\u1ee3i \u00edch v\u00e0 an t\u00e2m v\u1eadn h\u00e0nh.                    <\/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\": \"Doanh nghi\u1ec7p t\u01b0 nh\u00e2n c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i l\u00e0m ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo Ngh\u1ecb \u0111\u1ecbnh 05\/2019\/N\u0110-CP, kh\u00f4ng ph\u1ea3i m\u1ecdi doanh nghi\u1ec7p t\u01b0 nh\u00e2n \u0111\u1ec1u b\u1eaft bu\u1ed9c. 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Ch\u00fang t\u00f4i k\u1ebft h\u1ee3p gi\u1eefa ki\u1ec3m to\u00e1n v\u00e0 d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n thu\u1ebf th\u1ef1c chi\u1ebfn, gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a l\u1ee3i \u00edch v\u00e0 an t\u00e2m v\u1eadn h\u00e0nh.\"\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>D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 5 \u0111ang tr\u1edf th\u00e0nh m\u1eaft x\u00edch thi\u1ebft y\u1ebfu trong h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb c\u1ee7a c\u00e1c doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng t\u1ea1i khu v\u1ef1c kinh t\u1ebf s\u1ea7m u\u1ea5t b\u1eadc nh\u1ea5t TP.HCM n\u00e0y. Trong b\u1ed1i c\u1ea3nh Ngh\u1ecb \u0111\u1ecbnh 05\/2019\/N\u0110-CP quy \u0111\u1ecbnh b\u1eaft bu\u1ed9c v\u1ec1 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9, vi\u1ec7c thi\u1ebft [&hellip;]<\/p>","protected":false},"author":5,"featured_media":5546,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[],"class_list":["post-5544","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kiem-toan-noi-bo"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5544","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=5544"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5544\/revisions"}],"predecessor-version":[{"id":5549,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5544\/revisions\/5549"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/5546"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=5544"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=5544"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=5544"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}