{"id":5622,"date":"2026-04-10T08:59:46","date_gmt":"2026-04-10T01:59:46","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=5622"},"modified":"2026-04-10T08:59:46","modified_gmt":"2026-04-10T01:59:46","slug":"dich-vu-kiem-toan-noi-bo-quan-7","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-7\/","title":{"rendered":"D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 qu\u1eadn 7"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 7 hi\u1ec7n \u0111ang tr\u1edf th\u00e0nh m\u1ed9t b\u1ed9 ph\u1eadn kh\u00f4ng th\u1ec3 thi\u1ebfu trong c\u1ea5u tr\u00fac qu\u1ea3n tr\u1ecb c\u1ee7a c\u00e1c doanh nghi\u1ec7p t\u1ea1i khu v\u1ef1c kinh t\u1ebf tr\u1ecdng \u0111i\u1ec3m ph\u00eda Nam TP.HCM. Theo s\u1ed1 li\u1ec7u th\u1ed1ng k\u00ea t\u1eeb T\u1ed5ng c\u1ee5c Thu\u1ebf n\u0103m 2023, s\u1ed1 l\u01b0\u1ee3ng doanh nghi\u1ec7p t\u1ea1i Qu\u1eadn 7 \u0111\u0103ng k\u00fd m\u1edbi t\u0103ng 15%, d\u1eabn \u0111\u1ebfn nhu c\u1ea7u minh b\u1ea1ch h\u00f3a s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt tr\u1edf n\u00ean c\u1ea5p thi\u1ebft h\u01a1n bao gi\u1edd h\u1ebft.<\/span><\/p>\n<p><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;\"> v\u1ec1 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 \u0111\u00e3 \u0111\u1eb7t ra nh\u1eefng quy \u0111\u1ecbnh b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb l\u1ee3i \u00edch c\u00f4ng ch\u00fang, \u0111\u1ed3ng th\u1eddi khuy\u1ebfn kh\u00edch c\u00e1c doanh nghi\u1ec7p t\u01b0 nh\u00e2n tri\u1ec3n khai h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t. Vi\u1ec7c \u00e1p d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 7 kh\u00f4ng ch\u1ec9 l\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p l\u00fd m\u00e0 c\u00f2n l\u00e0 &#8220;t\u1ea5m khi\u00ean&#8221; b\u1ea3o v\u1ec7 t\u00e0i s\u1ea3n, ng\u0103n ch\u1eb7n gian l\u1eadn v\u00e0 t\u1ed1i \u01b0u h\u00f3a hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh. H\u00e3y c\u00f9ng kh\u00e1m ph\u00e1 l\u1ed9 tr\u00ecnh x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng ki\u1ec3m to\u00e1n chuy\u00ean nghi\u1ec7p ngay sau \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-7\/#Tai_sao_dich_vu_kiem_toan_noi_bo_Quan_7_la_yeu_cau_cap_thiet_hien_nay\" >T\u1ea1i sao d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 7 l\u00e0 y\u00eau c\u1ea7u c\u1ea5p thi\u1ebft hi\u1ec7n nay?<\/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-7\/#Can_cu_phap_ly_theo_quy_dinh_hien_hanh\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh<\/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-7\/#Doi_tuong_can_su_dung_dich_vu_kiem_toan_noi_bo_Quan_7\" >\u0110\u1ed1i t\u01b0\u1ee3ng c\u1ea7n s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 7<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-7\/#Loi_ich_chien_luoc_khi_trien_khai_dich_vu_kiem_toan_noi_bo_Quan_7\" >L\u1ee3i \u00edch chi\u1ebfn l\u01b0\u1ee3c khi tri\u1ec3n khai d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 7<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-7\/#Phat_hien_som_cac_rui_ro_trong_yeu\" >Ph\u00e1t hi\u1ec7n s\u1edbm c\u00e1c r\u1ee7i ro tr\u1ecdng y\u1ebfu<\/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\/dich-vu-kiem-toan-noi-bo-quan-7\/#Toi_uu_hoa_chi_phi_va_hieu_qua_van_hanh\" >Optimizing costs and operational efficiency.<\/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\/dich-vu-kiem-toan-noi-bo-quan-7\/#Quy_trinh_trien_khai_dich_vu_kiem_toan_noi_bo_Quan_7_chuan_chuyen_gia\" >Quy tr\u00ecnh tri\u1ec3n khai d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 7 chu\u1ea9n chuy\u00ean gia<\/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\/dich-vu-kiem-toan-noi-bo-quan-7\/#Buoc_1_Khao_sat_va_lap_ke_hoach_chien_luoc\" >B\u01b0\u1edbc 1: Kh\u1ea3o s\u00e1t v\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch chi\u1ebfn l\u01b0\u1ee3c<\/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\/dich-vu-kiem-toan-noi-bo-quan-7\/#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-10\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-7\/#Buoc_3_Thuc_hien_kiem_tra_chi_tiet_Fieldwork\" >B\u01b0\u1edbc 3: Th\u1ef1c hi\u1ec7n ki\u1ec3m tra chi ti\u1ebft (Fieldwork)<\/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-7\/#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><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-7\/#Buoc_5_Theo_doi_thuc_hien_cac_kien_nghi_Follow-up\" >B\u01b0\u1edbc 5: Theo d\u00f5i th\u1ef1c hi\u1ec7n c\u00e1c ki\u1ebfn ngh\u1ecb (Follow-up)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-7\/#Phan_tich_su_khac_biet_Kiem_toan_noi_bo_voi_Kiem_toan_doc_lap\" >Ph\u00e2n t\u00edch s\u1ef1 kh\u00e1c bi\u1ec7t: Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u1edbi Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp<\/a><\/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-7\/#Nhung_rui_ro_neu_doanh_nghiep_khong_su_dung_dich_vu_kiem_toan_noi_bo_Quan_7\" >Nh\u1eefng r\u1ee7i ro n\u1ebfu doanh nghi\u1ec7p kh\u00f4ng s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 7<\/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-7\/#Gian_lan_tai_chinh_va_that_thoat_tai_san\" >Gian l\u1eadn t\u00e0i ch\u00ednh v\u00e0 th\u1ea5t tho\u00e1t t\u00e0i s\u1ea3n<\/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-7\/#Vi_pham_phap_luat_thue_va_ke_toan\" >Vi ph\u1ea1m ph\u00e1p lu\u1eadt thu\u1ebf v\u00e0 k\u1ebf to\u00e1n<\/a><\/li><\/ul><\/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\/dich-vu-kiem-toan-noi-bo-quan-7\/#Cac_chuyen_de_kiem_toan_noi_bo_pho_bien_tai_Quan_7\" >C\u00e1c chuy\u00ean \u0111\u1ec1 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 ph\u1ed5 bi\u1ebfn t\u1ea1i Qu\u1eadn 7<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-7\/#Kiem_toan_quy_trinh_thu_mua_va_thanh_toan\" >Ki\u1ec3m to\u00e1n quy tr\u00ecnh thu mua v\u00e0 thanh to\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-7\/#Kiem_toan_quan_ly_du_an_va_dau_tu_xay_dung\" >Ki\u1ec3m to\u00e1n qu\u1ea3n l\u00fd d\u1ef1 \u00e1n v\u00e0 \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng<\/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-7\/#Kiem_toan_tuan_thu_quy_dinh_moi_truong_va_lao_dong\" >Ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh m\u00f4i tr\u01b0\u1eddng v\u00e0 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-21\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-7\/#Kinh_nghiem_lua_chon_don_vi_dich_vu_kiem_toan_noi_bo_Quan_7_uy_tin\" >Kinh nghi\u1ec7m l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 7 uy t\u00edn<\/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\/dich-vu-kiem-toan-noi-bo-quan-7\/#Doi_ngu_chuyen_gia_co_chung_chi_hanh_nghe\" >\u0110\u1ed9i ng\u0169 chuy\u00ean gia c\u00f3 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1<\/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\/dich-vu-kiem-toan-noi-bo-quan-7\/#Am_hieu_sau_sac_dac_thu_kinh_te_dia_phuong\" >Am hi\u1ec3u s\u00e2u s\u1eafc \u0111\u1eb7c th\u00f9 kinh t\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-7\/#Bang_gia_tham_khao_dich_vu_kiem_toan_noi_bo_Quan_7\" >B\u1ea3ng gi\u00e1 tham kh\u1ea3o d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 7<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-7\/#MAN_%E2%80%93_Master_Accountant_Network_Doi_tac_tin_cay_tai_Quan_7\" >MAN \u2013 Master Accountant Network: \u0110\u1ed1i t\u00e1c tin c\u1eady t\u1ea1i Qu\u1eadn 7<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-7\/#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-27\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-7\/#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-28\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-7\/#Cau_hoi_thuong_gap_ve_dich_vu_kiem_toan_noi_bo_Quan_7\" >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 7<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-7\/#Doanh_nghiep_nho_co_can_thuc_hien_kiem_toan_noi_bo_khong\" >Doanh nghi\u1ec7p nh\u1ecf c\u00f3 c\u1ea7n th\u1ef1c hi\u1ec7n 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-30\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-7\/#Ket_qua_kiem_toan_noi_bo_co_duoc_su_dung_lam_viec_voi_Co_quan_Thue\" >K\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u00f3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u00e0m vi\u1ec7c v\u1edbi C\u01a1 quan Thu\u1ebf?<\/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-7\/#Thoi_gian_thuc_hien_mot_cuoc_kiem_toan_thuong_keo_dai_bao_lau\" >How long does an audit typically take?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tai_sao_dich_vu_kiem_toan_noi_bo_Quan_7_la_yeu_cau_cap_thiet_hien_nay\"><\/span><b>T\u1ea1i sao d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 7 l\u00e0 y\u00eau c\u1ea7u c\u1ea5p thi\u1ebft hi\u1ec7n nay?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5626\" aria-describedby=\"caption-attachment-5626\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5626\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Tai-sao-dich-vu-kiem-toan-noi-bo-Quan-7-la-yeu-cau-cap-thiet-hien-nay.jpg\" alt=\"T\u1ea1i sao d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 7 l\u00e0 y\u00eau c\u1ea7u c\u1ea5p thi\u1ebft hi\u1ec7n nay\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Tai-sao-dich-vu-kiem-toan-noi-bo-Quan-7-la-yeu-cau-cap-thiet-hien-nay.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Tai-sao-dich-vu-kiem-toan-noi-bo-Quan-7-la-yeu-cau-cap-thiet-hien-nay-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Tai-sao-dich-vu-kiem-toan-noi-bo-Quan-7-la-yeu-cau-cap-thiet-hien-nay-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Tai-sao-dich-vu-kiem-toan-noi-bo-Quan-7-la-yeu-cau-cap-thiet-hien-nay-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Tai-sao-dich-vu-kiem-toan-noi-bo-Quan-7-la-yeu-cau-cap-thiet-hien-nay-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5626\" class=\"wp-caption-text\">T\u1ea1i sao d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 7 l\u00e0 y\u00eau c\u1ea7u c\u1ea5p thi\u1ebft hi\u1ec7n nay<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Qu\u1eadn 7, v\u1edbi t\u00e2m \u0111i\u1ec3m l\u00e0 Khu \u0111\u00f4 th\u1ecb Ph\u00fa M\u1ef9 H\u01b0ng v\u00e0 Khu ch\u1ebf xu\u1ea5t T\u00e2n Thu\u1eadn, t\u1eadp trung h\u00e0ng ngh\u00ecn doanh nghi\u1ec7p FDI v\u00e0 c\u00e1c t\u1eadp \u0111o\u00e0n l\u1edbn. Trong b\u1ed1i c\u1ea3nh kinh t\u1ebf bi\u1ebfn \u0111\u1ed9ng, vi\u1ec7c qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n v\u00e0 ki\u1ec3m so\u00e1t quy tr\u00ecnh v\u1eadn h\u00e0nh \u0111\u00f2i h\u1ecfi m\u1ed9t s\u1ef1 gi\u00e1m s\u00e1t \u0111\u1ed9c l\u1eadp, kh\u00e1ch quan t\u1eeb b\u00ean ngo\u00e0i.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_theo_quy_dinh_hien_hanh\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt Vi\u1ec7t Nam \u0111\u00e3 c\u00f3 nh\u1eefng b\u01b0\u1edbc ti\u1ebfn l\u1edbn trong vi\u1ec7c chu\u1ea9n h\u00f3a c\u00f4ng t\u00e1c ki\u1ec3m tra, gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh. C\u1ee5 th\u1ec3, d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 7 \u0111\u01b0\u1ee3c v\u1eadn h\u00e0nh d\u1ef1a tr\u00ean c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt quan tr\u1ecdng sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Luat-ke-toan-2015-298369.aspx\" target=\"_blank\" rel=\"noopener\"><b>Accounting Law No. 88\/2015\/QH13<\/b><\/a><b>:<\/b><span style=\"font-weight: 400;\"> Quy \u0111\u1ecbnh r\u00f5 v\u1ec1 vi\u1ec7c \u0111\u01a1n v\u1ecb ph\u1ea3i thi\u1ebft l\u1eadp v\u00e0 duy tr\u00ec h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Decree 05\/2019\/ND-CP:<\/b><span style=\"font-weight: 400;\"> Quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9, ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 v\u00e0 \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u00f4ng t\u01b0 8\/2021\/TT-BTC:<\/b><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 li\u00ean quan.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Doi_tuong_can_su_dung_dich_vu_kiem_toan_noi_bo_Quan_7\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng c\u1ea7n s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Kh\u00f4ng ch\u1ec9 nh\u1eefng doanh nghi\u1ec7p b\u1eaft bu\u1ed9c theo lu\u1eadt \u0111\u1ecbnh m\u1edbi c\u1ea7n \u0111\u1ebfn s\u1ef1 h\u1ed7 tr\u1ee3 chuy\u00ean m\u00f4n. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng ph\u00e2n lo\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb n\u00ean \u01b0u ti\u00ean tri\u1ec3n khai d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 7 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o an to\u00e0n t\u00e0i ch\u00ednh v\u00e0 minh b\u1ea1ch s\u1ed1 li\u1ec7u.<\/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 \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ea7n s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 7<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Business type<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u0110\u1eb7c \u0111i\u1ec3m nhu c\u1ea7u<\/b><\/td>\n<td style=\"text-align: center;\"><b>M\u1ee9c \u0111\u1ed9 \u01b0u ti\u00ean<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ni\u00eam y\u1ebft<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Minh b\u1ea1ch s\u1ed1 li\u1ec7u cho c\u1ed5 \u0111\u00f4ng, tu\u00e2n th\u1ee7 SSC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1eaft bu\u1ed9c (High)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">FDI enterprises<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o c\u00f4ng ty m\u1eb9, ki\u1ec3m so\u00e1t chi ph\u00ed t\u1ea1i VN<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">R\u1ea5t cao (High)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Large scale enterprises<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng ph\u1ee9c t\u1ea1p, d\u1ec5 x\u1ea3y ra th\u1ea5t tho\u00e1t t\u00e0i s\u1ea3n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cao (Medium)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Public service units<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Qu\u1ea3n l\u00fd ng\u00e2n s\u00e1ch, tu\u00e2n th\u1ee7 \u0111\u1ecbnh m\u1ee9c chi ti\u00eau<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1eaft bu\u1ed9c (High)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Loi_ich_chien_luoc_khi_trien_khai_dich_vu_kiem_toan_noi_bo_Quan_7\"><\/span><b>L\u1ee3i \u00edch chi\u1ebfn l\u01b0\u1ee3c khi tri\u1ec3n khai d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5624\" aria-describedby=\"caption-attachment-5624\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5624\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Loi-ich-chien-luoc-khi-trien-khai-dich-vu-kiem-toan-noi-bo-Quan-7.jpg\" alt=\"L\u1ee3i \u00edch chi\u1ebfn l\u01b0\u1ee3c khi tri\u1ec3n khai d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 7\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Loi-ich-chien-luoc-khi-trien-khai-dich-vu-kiem-toan-noi-bo-Quan-7.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Loi-ich-chien-luoc-khi-trien-khai-dich-vu-kiem-toan-noi-bo-Quan-7-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Loi-ich-chien-luoc-khi-trien-khai-dich-vu-kiem-toan-noi-bo-Quan-7-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Loi-ich-chien-luoc-khi-trien-khai-dich-vu-kiem-toan-noi-bo-Quan-7-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Loi-ich-chien-luoc-khi-trien-khai-dich-vu-kiem-toan-noi-bo-Quan-7-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5624\" class=\"wp-caption-text\">L\u1ee3i \u00edch chi\u1ebfn l\u01b0\u1ee3c khi tri\u1ec3n khai d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 7<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c thu\u00ea ngo\u00e0i d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 7 mang l\u1ea1i s\u1ef1 kh\u00e1ch quan tuy\u1ec7t \u0111\u1ed1i cho ch\u1ee7 s\u1edf h\u1eefu. C\u00e1c chuy\u00ean gia t\u1eeb MAN \u2013 Master Accountant Network s\u1ebd gi\u00fap doanh nghi\u1ec7p nh\u1eadn di\u1ec7n sai l\u1ec7ch m\u00e0 nh\u00e2n s\u1ef1 n\u1ed9i b\u1ed9 kh\u00f3 l\u00f2ng ph\u00e1t hi\u1ec7n do t\u00ednh ch\u1ea5t &#8220;v\u1eeba \u0111\u00e1 b\u00f3ng v\u1eeba th\u1ed5i c\u00f2i&#8221;.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phat_hien_som_cac_rui_ro_trong_yeu\"><\/span><b>Ph\u00e1t hi\u1ec7n s\u1edbm c\u00e1c r\u1ee7i ro tr\u1ecdng y\u1ebfu<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd th\u1ef1c hi\u1ec7n \u0111\u00e1nh gi\u00e1 c\u00e1c l\u1ed7 h\u1ed5ng trong quy tr\u00ecnh ph\u00ea duy\u1ec7t chi ti\u00eau, qu\u1ea3n l\u00fd kho b\u00e3i v\u00e0 mua s\u1eafm. D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 7 cung c\u1ea5p c\u00e1i nh\u00ecn t\u1ed5ng qu\u00e1t v\u1ec1 r\u1ee7i ro t\u00e0i ch\u00ednh ti\u1ec1m \u1ea9n, t\u1eeb \u0111\u00f3 \u0111\u01b0a ra ki\u1ebfn ngh\u1ecb ng\u0103n ng\u1eeba k\u1ecbp th\u1eddi tr\u01b0\u1edbc khi c\u01a1 quan thanh tra v\u00e0o cu\u1ed9c.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Toi_uu_hoa_chi_phi_va_hieu_qua_van_hanh\"><\/span><b>Optimizing costs and operational efficiency.<\/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 7 \u0111\u1ed1i m\u1eb7t v\u1edbi t\u00ecnh tr\u1ea1ng chi ph\u00ed qu\u1ea3n l\u00fd t\u0103ng cao nh\u01b0ng n\u0103ng su\u1ea5t kh\u00f4ng t\u01b0\u01a1ng x\u1ee9ng. D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 7 s\u1ebd ph\u00e2n t\u00edch chu\u1ed7i gi\u00e1 tr\u1ecb, x\u00e1c \u0111\u1ecbnh b\u01b0\u1edbc quy tr\u00ecnh d\u01b0 th\u1eeba v\u00e0 \u0111\u1ec1 xu\u1ea5t gi\u1ea3i ph\u00e1p tinh g\u1ecdn b\u1ed9 m\u00e1y, gi\u00fap ti\u1ebft ki\u1ec7m t\u1eeb 10-20% chi ph\u00ed v\u1eadn h\u00e0nh h\u00e0ng n\u0103m.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_trien_khai_dich_vu_kiem_toan_noi_bo_Quan_7_chuan_chuyen_gia\"><\/span><b>Quy tr\u00ecnh tri\u1ec3n khai d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 7 chu\u1ea9n chuy\u00ean gia<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5625\" aria-describedby=\"caption-attachment-5625\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5625\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-trien-khai-dich-vu-kiem-toan-noi-bo-Quan-7-chuan-chuyen-gia.jpg\" alt=\"Quy tr\u00ecnh tri\u1ec3n khai d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 7 chu\u1ea9n chuy\u00ean gia\" 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-7-chuan-chuyen-gia.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-trien-khai-dich-vu-kiem-toan-noi-bo-Quan-7-chuan-chuyen-gia-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-trien-khai-dich-vu-kiem-toan-noi-bo-Quan-7-chuan-chuyen-gia-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-trien-khai-dich-vu-kiem-toan-noi-bo-Quan-7-chuan-chuyen-gia-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-trien-khai-dich-vu-kiem-toan-noi-bo-Quan-7-chuan-chuyen-gia-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5625\" class=\"wp-caption-text\">Quy tr\u00ecnh tri\u1ec3n khai d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 7 chu\u1ea9n chuy\u00ean gia<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 m\u1ed9t cu\u1ed9c <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan\/\"><span style=\"font-weight: 400;\">ki\u1ec3m to\u00e1n<\/span><\/a><span style=\"font-weight: 400;\"> mang l\u1ea1i gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf, quy tr\u00ecnh c\u1ea7n \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf khoa h\u1ecdc v\u00e0 b\u00e1m s\u00e1t \u0111\u1eb7c th\u00f9 \u0111\u01a1n v\u1ecb. T\u1ea1i MAN \u2013 Master Accountant Network, ch\u00fang t\u00f4i \u00e1p d\u1ee5ng quy tr\u00ecnh 5 b\u01b0\u1edbc nghi\u00eam ng\u1eb7t sau \u0111\u00e2y.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_Khao_sat_va_lap_ke_hoach_chien_luoc\"><\/span><b>B\u01b0\u1edbc 1: Kh\u1ea3o s\u00e1t v\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch chi\u1ebfn l\u01b0\u1ee3c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 7 s\u1ebd t\u00ecm hi\u1ec3u v\u1ec1 \u0111\u1eb7c \u0111i\u1ec3m ng\u00e0nh ngh\u1ec1, c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c v\u00e0 r\u1ee7i ro \u0111\u1eb7c th\u00f9. Vi\u1ec7c l\u1eadp k\u1ebf ho\u1ea1ch d\u1ef1a tr\u00ean r\u1ee7i ro gi\u00fap t\u1eadp trung ngu\u1ed3n l\u1ef1c v\u00e0o nh\u1eefng m\u1ea3ng d\u1ec5 x\u1ea3y ra sai s\u00f3t tr\u1ecdng y\u1ebfu nh\u1ea5t.<\/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 ti\u1ebfn h\u00e0nh ki\u1ec3m tra t\u00ednh h\u1eefu hi\u1ec7u c\u1ee7a c\u00e1c quy \u0111\u1ecbnh n\u1ed9i b\u1ed9, ph\u00e2n c\u1ea5p ph\u00e2n quy\u1ec1n v\u00e0 h\u1ec7 th\u1ed1ng CNTT. M\u1ed9t d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 7 ch\u1ea5t l\u01b0\u1ee3ng ph\u1ea3i x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c li\u1ec7u c\u00e1c quy tr\u00ecnh hi\u1ec7n t\u1ea1i c\u00f3 \u0111ang b\u1ea3o v\u1ec7 t\u00e0i s\u1ea3n doanh nghi\u1ec7p hi\u1ec7u qu\u1ea3 hay kh\u00f4ng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_Thuc_hien_kiem_tra_chi_tiet_Fieldwork\"><\/span><b>B\u01b0\u1edbc 3: Th\u1ef1c hi\u1ec7n ki\u1ec3m tra chi ti\u1ebft (Fieldwork)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u00e1c k\u1ef9 thu\u1eadt nh\u01b0 ph\u1ecfng v\u1ea5n, quan s\u00e1t v\u00e0 ph\u00e2n t\u00edch d\u1eef li\u1ec7u (Data Analytics) \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng linh ho\u1ea1t. Ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd \u0111\u1ed1i chi\u1ebfu th\u1ef1c t\u1ebf ph\u00e1t sinh v\u1edbi h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n v\u00e0 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt thu\u1ebf hi\u1ec7n h\u00e0nh \u0111\u1ec3 t\u00ecm ra sai l\u1ec7ch.<\/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 t\u1ed5ng h\u1ee3p ph\u00e1t hi\u1ec7n, d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 7 s\u1ebd ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o ch\u00ednh th\u1ee9c. B\u00e1o c\u00e1o kh\u00f4ng ch\u1ec9 n\u00eau l\u1ed7i sai m\u00e0 c\u00f2n \u0111\u01b0a ra gi\u1ea3i ph\u00e1p kh\u1eafc ph\u1ee5c tri\u1ec7t \u0111\u1ec3, c\u00f3 th\u1eddi h\u1ea1n ho\u00e0n th\u00e0nh c\u1ee5 th\u1ec3 cho t\u1eebng b\u1ed9 ph\u1eadn li\u00ean quan.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_5_Theo_doi_thuc_hien_cac_kien_nghi_Follow-up\"><\/span><b>B\u01b0\u1edbc 5: Theo d\u00f5i th\u1ef1c hi\u1ec7n c\u00e1c ki\u1ebfn ngh\u1ecb (Follow-up)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng nh\u1ea5t \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o nh\u1eefng sai s\u00f3t kh\u00f4ng l\u1eb7p l\u1ea1i trong t\u01b0\u01a1ng lai. \u0110\u01a1n v\u1ecb d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 7 s\u1ebd quay l\u1ea1i sau 3-6 th\u00e1ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c khuy\u1ebfn ngh\u1ecb c\u00f3 mang l\u1ea1i hi\u1ec7u qu\u1ea3 th\u1ef1c t\u1ebf hay ch\u01b0a.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phan_tich_su_khac_biet_Kiem_toan_noi_bo_voi_Kiem_toan_doc_lap\"><\/span><b>Ph\u00e2n t\u00edch s\u1ef1 kh\u00e1c bi\u1ec7t: Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u1edbi Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 hai lo\u1ea1i h\u00ecnh n\u00e0y \u0111\u1ec3 s\u1eed d\u1ee5ng ngu\u1ed3n l\u1ef1c hi\u1ec7u qu\u1ea3. <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-noi-bo-la-gi\/\"><span style=\"font-weight: 400;\">Independent audit<\/span><\/a><span style=\"font-weight: 400;\"> t\u1eadp trung v\u00e0o t\u00ednh trung th\u1ef1c c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho b\u00ean th\u1ee9 ba, trong khi d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 7 ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9.<\/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 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u1edbi Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp<\/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>D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 7<\/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 qu\u1ea3n tr\u1ecb, ki\u1ec3m so\u00e1t 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;\">Board of Directors, Management Board<\/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 (once a year)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u01b0\u1eddng xuy\u00ean 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;\">S\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh tr\u1ecdng y\u1ebfu<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">To\u00e0n b\u1ed9 quy tr\u00ecnh v\u1eadn h\u00e0nh v\u00e0 t\u00e0i ch\u00ednh<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_rui_ro_neu_doanh_nghiep_khong_su_dung_dich_vu_kiem_toan_noi_bo_Quan_7\"><\/span><b>Nh\u1eefng r\u1ee7i ro n\u1ebfu doanh nghi\u1ec7p kh\u00f4ng s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Thi\u1ebfu v\u1eafng s\u1ef1 gi\u00e1m s\u00e1t chuy\u00ean s\u00e2u th\u01b0\u1eddng d\u1eabn \u0111\u1ebfn h\u1ec7 l\u1ee5y nghi\u00eam tr\u1ecdng v\u1ec1 t\u00e0i ch\u00ednh v\u00e0 ph\u00e1p l\u00fd. \u0110\u00f4i khi chi ph\u00ed kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 l\u1edbn g\u1ea5p nhi\u1ec1u l\u1ea7n ph\u00ed d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 7 ban \u0111\u1ea7u.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Gian_lan_tai_chinh_va_that_thoat_tai_san\"><\/span><b>Gian l\u1eadn t\u00e0i ch\u00ednh v\u00e0 th\u1ea5t tho\u00e1t t\u00e0i s\u1ea3n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Theo kh\u1ea3o s\u00e1t, doanh nghi\u1ec7p thi\u1ebfu h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t t\u1ed1t th\u01b0\u1eddng m\u1ea5t trung b\u00ecnh 5% doanh thu h\u00e0ng n\u0103m do gian l\u1eadn. T\u1ea1i khu v\u1ef1c c\u00f3 nhi\u1ec1u giao d\u1ecbch gi\u00e1 tr\u1ecb l\u1edbn nh\u01b0 Qu\u1eadn 7, r\u1ee7i ro n\u00e0y c\u00e0ng cao. <\/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 7 \u0111\u00f3ng vai tr\u00f2 ng\u0103n ch\u1eb7n c\u00e1c h\u00e0nh vi tr\u1ee5c l\u1ee3i c\u00e1 nh\u00e2n t\u1eeb s\u1edbm.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vi_pham_phap_luat_thue_va_ke_toan\"><\/span><b>Vi ph\u1ea1m ph\u00e1p lu\u1eadt thu\u1ebf v\u00e0 k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh thu\u1ebf t\u1ea1i Vi\u1ec7t Nam li\u00ean t\u1ee5c thay \u0111\u1ed5i v\u1edbi h\u00e0ng lo\u1ea1t Th\u00f4ng t\u01b0 v\u00e0 C\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn m\u1edbi. N\u1ebfu kh\u00f4ng c\u00f3 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 7 r\u00e0 so\u00e1t, doanh nghi\u1ec7p d\u1ec5 b\u1ecb ph\u1ea1t h\u00e0nh ch\u00ednh ho\u1eb7c truy thu thu\u1ebf do \u00e1p d\u1ee5ng sai ch\u00ednh s\u00e1ch ho\u1eb7c thi\u1ebfu h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_chuyen_de_kiem_toan_noi_bo_pho_bien_tai_Quan_7\"><\/span><b>C\u00e1c chuy\u00ean \u0111\u1ec1 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 ph\u1ed5 bi\u1ebfn t\u1ea1i Qu\u1eadn 7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">M\u1ed7i doanh nghi\u1ec7p c\u00f3 m\u1ed9t &#8220;n\u1ed7i \u0111au&#8221; ri\u00eang c\u1ea7n \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft b\u1eb1ng c\u00e1c g\u00f3i ki\u1ec3m tra chuy\u00ean bi\u1ec7t. D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 7 linh ho\u1ea1t thi\u1ebft k\u1ebf n\u1ed9i dung \u0111\u1ec3 gi\u1ea3i quy\u1ebft \u0111\u00fang tr\u1ecdng t\u00e2m v\u1ea5n \u0111\u1ec1 c\u1ee7a kh\u00e1ch h\u00e0ng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_quy_trinh_thu_mua_va_thanh_toan\"><\/span><b>Ki\u1ec3m to\u00e1n quy tr\u00ecnh thu mua v\u00e0 thanh to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 khu v\u1ef1c d\u1ec5 x\u1ea3y ra m\u00f3c ngo\u1eb7c gi\u1eefa nh\u00e2n vi\u00ean mua h\u00e0ng v\u00e0 nh\u00e0 cung c\u1ea5p. Ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd xem x\u00e9t quy tr\u00ecnh b\u00e1o gi\u00e1, l\u1ef1a ch\u1ecdn nh\u00e0 th\u1ea7u v\u00e0 t\u00ednh x\u00e1c th\u1ef1c c\u1ee7a chi\u1ebft kh\u1ea5u. D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 7 gi\u00fap minh b\u1ea1ch h\u00f3a d\u00f2ng ti\u1ec1n ra c\u1ee7a c\u00f4ng ty.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_quan_ly_du_an_va_dau_tu_xay_dung\"><\/span><b>Ki\u1ec3m to\u00e1n qu\u1ea3n l\u00fd d\u1ef1 \u00e1n v\u00e0 \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">V\u1edbi nhi\u1ec1u d\u1ef1 \u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n t\u1ea1i Qu\u1eadn 7, vi\u1ec7c ki\u1ec3m so\u00e1t chi ph\u00ed \u0111\u1ea7u t\u01b0 l\u00e0 v\u1ea5n \u0111\u1ec1 s\u1ed1ng c\u00f2n. Ch\u00fang t\u00f4i th\u1ef1c hi\u1ec7n ki\u1ec3m tra \u0111\u1ecbnh m\u1ee9c v\u1eadt t\u01b0, kh\u1ed1i l\u01b0\u1ee3ng nghi\u1ec7m thu v\u00e0 ti\u1ebfn \u0111\u1ed9 gi\u1ea3i ng\u00e2n \u0111\u1ec3 tr\u00e1nh l\u00e3ng ph\u00ed ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_tuan_thu_quy_dinh_moi_truong_va_lao_dong\"><\/span><b>Ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh m\u00f4i tr\u01b0\u1eddng v\u00e0 lao \u0111\u1ed9ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Trong c\u00e1c khu ch\u1ebf xu\u1ea5t, vi\u1ec7c tu\u00e2n th\u1ee7 chu\u1ea9n m\u1ef1c v\u1ec1 n\u01b0\u1edbc th\u1ea3i, PCCC v\u00e0 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i l\u00e0 b\u1eaft bu\u1ed9c. D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 7 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p tr\u00e1nh c\u00e1c \u00e1n ph\u1ea1t \u0111\u00ecnh ch\u1ec9 ho\u1ea1t \u0111\u1ed9ng do vi ph\u1ea1m chu\u1ea9n m\u1ef1c \u0111\u1ea1o \u0111\u1ee9c kinh doanh.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Kinh_nghiem_lua_chon_don_vi_dich_vu_kiem_toan_noi_bo_Quan_7_uy_tin\"><\/span><b>Kinh nghi\u1ec7m l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 7 uy t\u00edn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Gi\u1eefa h\u00e0ng tr\u0103m c\u00f4ng ty, vi\u1ec7c t\u00ecm \u0111\u1ed1i t\u00e1c c\u00f3 \u0111\u1ee7 &#8220;T\u00e2m&#8221; v\u00e0 &#8220;T\u1ea7m&#8221; l\u00e0 b\u00e0i to\u00e1n kh\u00f3. Doanh nghi\u1ec7p n\u00ean c\u00e2n nh\u1eafc c\u00e1c ti\u00eau chu\u1ea9n sau \u0111\u00e2y \u0111\u1ec3 l\u1ef1a ch\u1ecdn.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_ngu_chuyen_gia_co_chung_chi_hanh_nghe\"><\/span><b>\u0110\u1ed9i ng\u0169 chuy\u00ean gia c\u00f3 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 7 \u0111\u00e1ng tin c\u1eady ph\u1ea3i s\u1edf h\u1eefu \u0111\u1ed9i ng\u0169 c\u00f3 ch\u1ee9ng ch\u1ec9 CPA, CIA ho\u1eb7c ACCA. \u0110\u00e2y l\u00e0 s\u1ef1 b\u1ea3o ch\u1ee9ng cho tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n cao v\u00e0 \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p nghi\u00eam t\u00fac trong qu\u00e1 tr\u00ecnh l\u00e0m vi\u1ec7c.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Am_hieu_sau_sac_dac_thu_kinh_te_dia_phuong\"><\/span><b>Am hi\u1ec3u s\u00e2u s\u1eafc \u0111\u1eb7c th\u00f9 kinh t\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Qu\u1eadn 7 c\u00f3 \u0111\u1eb7c th\u00f9 v\u1ec1 ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i trong Khu ch\u1ebf xu\u1ea5t T\u00e2n Thu\u1eadn v\u00e0 c\u00e1c quy \u0111\u1ecbnh qu\u1ea3n l\u00fd \u0111\u00f4 th\u1ecb ri\u00eang. L\u1ef1a ch\u1ecdn d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 7 c\u00f3 kinh nghi\u1ec7m th\u1ef1c chi\u1ebfn t\u1ea1i \u0111\u1ecba b\u00e0n s\u1ebd gi\u00fap x\u1eed l\u00fd t\u00ecnh hu\u1ed1ng ph\u00e1t sinh nhanh ch\u00f3ng v\u00e0 hi\u1ec7u qu\u1ea3.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bang_gia_tham_khao_dich_vu_kiem_toan_noi_bo_Quan_7\"><\/span><b>B\u1ea3ng gi\u00e1 tham kh\u1ea3o d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Chi ph\u00ed d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n d\u1ef1a tr\u00ean quy m\u00f4, \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a quy tr\u00ecnh v\u00e0 s\u1ed1 l\u01b0\u1ee3ng nh\u00e2n s\u1ef1 tham gia. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ee9c ph\u00ed \u01b0\u1edbc t\u00ednh gi\u00fap doanh nghi\u1ec7p d\u1ec5 d\u00e0ng l\u1eadp k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch h\u00e0ng n\u0103m.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng gi\u00e1 tham kh\u1ea3o d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 7<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Business size<\/b><\/td>\n<td style=\"text-align: center;\"><b>S\u1ed1 l\u01b0\u1ee3ng quy tr\u00ecnh ki\u1ec3m so\u00e1t<\/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;\">Medium-sized enterprises (SMEs)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3 &#8211; 5 quy tr\u00ecnh ch\u00ednh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15.000.000 &#8211; 25.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Large businesses<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6 &#8211; 10 quy tr\u00ecnh ph\u1ee9c t\u1ea1p<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">30.000.000 &#8211; 60.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eadp \u0111o\u00e0n\/C\u00f4ng ty FDI<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng \u0111a chi nh\u00e1nh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Theo th\u1ecfa thu\u1eadn kh\u1ea3o s\u00e1t th\u1ef1c t\u1ebf<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><i><span style=\"font-weight: 400;\">L\u01b0u \u00fd: B\u1ea3ng gi\u00e1 ch\u1ec9 mang t\u00ednh ch\u1ea5t tham kh\u1ea3o. \u0110\u1ec3 c\u00f3 b\u00e1o gi\u00e1 ch\u00ednh x\u00e1c cho d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 7, qu\u00fd kh\u00e1ch n\u00ean li\u00ean h\u1ec7 kh\u1ea3o s\u00e1t s\u01a1 b\u1ed9.<\/span><\/i><\/p>\n<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>\n<h2><span class=\"ez-toc-section\" id=\"MAN_%E2%80%93_Master_Accountant_Network_Doi_tac_tin_cay_tai_Quan_7\"><\/span><b>MAN \u2013 Master Accountant Network: \u0110\u1ed1i t\u00e1c tin c\u1eady t\u1ea1i Qu\u1eadn 7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">N\u1ebfu b\u1ea1n \u0111ang t\u00ecm ki\u1ebfm m\u1ed9t gi\u1ea3i ph\u00e1p chuy\u00ean nghi\u1ec7p, MAN \u2013 Master Accountant Network ch\u00ednh l\u00e0 l\u1ef1a ch\u1ecdn h\u00e0ng \u0111\u1ea7u. V\u1edbi m\u1ea1ng l\u01b0\u1edbi chuy\u00ean gia t\u00e0i ch\u00ednh uy t\u00edn, ch\u00fang t\u00f4i kh\u00f4ng ch\u1ec9 cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 7 m\u00e0 c\u00f2n \u0111\u1ed3ng h\u00e0nh x\u00e2y d\u1ef1ng v\u0103n h\u00f3a qu\u1ea3n tr\u1ecb minh b\u1ea1ch.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u00fang t\u00f4i cam k\u1ebft mang l\u1ea1i gi\u00e1 tr\u1ecb th\u1ef1c qua c\u00e1c b\u00e1o c\u00e1o ph\u00e2n t\u00edch s\u1eafc s\u1ea3o, gi\u00fap ch\u1ee7 doanh nghi\u1ec7p y\u00ean t\u00e2m ph\u00e1t tri\u1ec3n kinh doanh. H\u00e3y \u0111\u1ec3 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 7 c\u1ee7a MAN gi\u00fap b\u1ea1n t\u1ed1i \u01b0u h\u00f3a ngu\u1ed3n l\u1ef1c v\u00e0 ki\u1ec3m so\u00e1t r\u1ee7i ro hi\u1ec7u qu\u1ea3 nh\u1ea5t.<\/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 7 \u0111\u00f3ng vai tr\u00f2 nh\u01b0 m\u1ed9t c\u01a1 quan &#8220;thanh tra&#8221; \u0111\u1ed9c l\u1eadp, gi\u00fap \u0111\u1ea3m b\u1ea3o m\u1ecdi ho\u1ea1t \u0111\u1ed9ng tu\u00e2n th\u1ee7 kh\u1eaft khe ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n v\u00e0 thu\u1ebf. Trong b\u1ed1i c\u1ea3nh k\u1ef7 c\u01b0\u01a1ng t\u00e0i ch\u00ednh ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t, vi\u1ec7c \u0111\u1ea7u t\u01b0 v\u00e0o h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 l\u00e0 b\u01b0\u1edbc \u0111i th\u00f4ng minh cho s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng c\u1ee7a m\u1ecdi t\u1ed5 ch\u1ee9c.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN \u2013 Master Accountant Network t\u1ef1 h\u00e0o l\u00e0 \u0111\u01a1n v\u1ecb ti\u00ean phong cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 7 v\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia gi\u00e0u kinh nghi\u1ec7m. Ch\u00fang t\u00f4i s\u1eb5n s\u00e0ng h\u1ed7 tr\u1ee3 qu\u00fd doanh nghi\u1ec7p r\u00e0 so\u00e1t r\u1ee7i ro, t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh v\u00e0 n\u00e2ng t\u1ea7m qu\u1ea3n tr\u1ecb. H\u00e3y li\u00ean h\u1ec7 ngay v\u1edbi MAN \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n gi\u1ea3i ph\u00e1p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 7 t\u1ed1i \u01b0u nh\u1ea5t cho s\u1ef1 nghi\u1ec7p kinh doanh c\u1ee7a b\u1ea1n!<\/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_7\"><\/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 7<\/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_nho_co_can_thuc_hien_kiem_toan_noi_bo_khong\"><\/span>Doanh nghi\u1ec7p nh\u1ecf c\u00f3 c\u1ea7n th\u1ef1c hi\u1ec7n 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\tM\u1eb7c d\u00f9 kh\u00f4ng b\u1eaft bu\u1ed9c theo Ngh\u1ecb \u0111\u1ecbnh 05, doanh nghi\u1ec7p nh\u1ecf n\u00ean s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 7 theo chuy\u00ean \u0111\u1ec1 (kho, qu\u1ef9) \u0111\u1ec3 ng\u0103n ng\u1eeba th\u1ea5t tho\u00e1t t\u00e0i s\u1ea3n giai \u0111o\u1ea1n \u0111\u1ea7u.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Ket_qua_kiem_toan_noi_bo_co_duoc_su_dung_lam_viec_voi_Co_quan_Thue\"><\/span>K\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u00f3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u00e0m vi\u1ec7c v\u1edbi C\u01a1 quan Thu\u1ebf? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. B\u00e1o c\u00e1o r\u00e0 so\u00e1t c\u1ee7a d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 7 gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t, ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb, gi\u1ea3m r\u1ee7i ro b\u1ecb ph\u1ea1t khi quy\u1ebft to\u00e1n thu\u1ebf.                    <\/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=\"Thoi_gian_thuc_hien_mot_cuoc_kiem_toan_thuong_keo_dai_bao_lau\"><\/span>How long does an audit typically take? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTh\u00f4ng th\u01b0\u1eddng m\u1ed9t cu\u1ed9c ki\u1ec3m to\u00e1n chuy\u00ean \u0111\u1ec1 m\u1ea5t 1-2 tu\u1ea7n. V\u1edbi d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 7 t\u1ed5ng th\u1ec3 cho to\u00e0n doanh nghi\u1ec7p, th\u1eddi gian c\u00f3 th\u1ec3 k\u00e9o d\u00e0i t\u1eeb 4-8 tu\u1ea7n t\u00f9y quy m\u00f4.                    <\/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 nh\u1ecf c\u00f3 c\u1ea7n th\u1ef1c hi\u1ec7n 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\": \"M\u1eb7c d\u00f9 kh\u00f4ng b\u1eaft bu\u1ed9c theo Ngh\u1ecb \u0111\u1ecbnh 05, doanh nghi\u1ec7p nh\u1ecf n\u00ean s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 7 theo chuy\u00ean \u0111\u1ec1 (kho, qu\u1ef9) \u0111\u1ec3 ng\u0103n ng\u1eeba th\u1ea5t tho\u00e1t t\u00e0i s\u1ea3n giai \u0111o\u1ea1n \u0111\u1ea7u.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"K\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u00f3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u00e0m vi\u1ec7c v\u1edbi C\u01a1 quan Thu\u1ebf? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. 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Theo s\u1ed1 li\u1ec7u th\u1ed1ng k\u00ea t\u1eeb T\u1ed5ng c\u1ee5c Thu\u1ebf n\u0103m 2023, s\u1ed1 l\u01b0\u1ee3ng doanh nghi\u1ec7p t\u1ea1i Qu\u1eadn 7 [&hellip;]<\/p>","protected":false},"author":5,"featured_media":5623,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[],"class_list":["post-5622","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\/5622","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=5622"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5622\/revisions"}],"predecessor-version":[{"id":5627,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5622\/revisions\/5627"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/5623"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=5622"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=5622"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=5622"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}