{"id":5935,"date":"2026-05-14T17:23:30","date_gmt":"2026-05-14T10:23:30","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=5935"},"modified":"2026-05-14T17:23:30","modified_gmt":"2026-05-14T10:23:30","slug":"dich-vu-kiem-toan-noi-bo-quan-tan-binh","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-tan-binh\/","title":{"rendered":"D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn T\u00e2n B\u00ecnh"},"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 T\u00e2n B\u00ecnh \u0111ang \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, logistics, th\u01b0\u01a1ng m\u1ea1i v\u00e0 FDI quan t\u00e2m khi c\u00e1c quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n tr\u1ecb r\u1ee7i ro t\u00e0i ch\u00ednh, thu\u1ebf v\u00e0 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t trong giai \u0111o\u1ea1n 2026 &#8211; 2027. Ch\u1ec9 ri\u00eang t\u1ea1i TP.HCM, s\u1ed1 l\u01b0\u1ee3ng doanh nghi\u1ec7p b\u1ecb truy thu thu\u1ebf do sai s\u00f3t h\u1ed3 s\u01a1 n\u1ed9i b\u1ed9 v\u00e0 qu\u1ea3n tr\u1ecb ch\u1ee9ng t\u1eeb v\u1eabn t\u0103ng qua t\u1eebng n\u0103m.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">T\u1ea1i khu v\u1ef1c T\u00e2n B\u00ecnh, doanh nghi\u1ec7p th\u01b0\u1eddng \u0111\u1ed1i m\u1eb7t v\u1edbi \u00e1p l\u1ef1c qu\u1ea3n tr\u1ecb d\u00f2ng ti\u1ec1n, chi ph\u00ed v\u1eadn h\u00e0nh v\u00e0 r\u1ee7i ro h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o. Theo g\u00f3c nh\u00ecn t\u1eeb MAN &#8211; Master Accountant Network, nhi\u1ec1u doanh nghi\u1ec7p ch\u1ec9 ph\u00e1t hi\u1ec7n sai l\u1ec7ch khi c\u01a1 quan thu\u1ebf ho\u1eb7c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp v\u00e0o l\u00e0m vi\u1ec7c. \u0110i\u1ec1u n\u00e0y khi\u1ebfn chi ph\u00ed x\u1eed l\u00fd h\u1eadu ki\u1ec3m th\u01b0\u1eddng cao g\u1ea5p nhi\u1ec1u l\u1ea7n so v\u1edbi vi\u1ec7c ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 \u0111\u1ecbnh k\u1ef3.<\/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-tan-binh\/#Tom_tat_trong_tam_ve_Dich_vu_kiem_toan_noi_bo_Quan_Tan_Binh\" >T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn T\u00e2n B\u00ecnh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-tan-binh\/#Vi_sao_doanh_nghiep_tai_Quan_Tan_Binh_ngay_cang_can_dich_vu_kiem_toan_noi_bo\" >V\u00ec sao doanh nghi\u1ec7p t\u1ea1i Qu\u1eadn T\u00e2n B\u00ecnh ng\u00e0y c\u00e0ng c\u1ea7n d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-tan-binh\/#Dich_vu_kiem_toan_noi_bo_Quan_Tan_Binh_la_gi_theo_quy_dinh_hien_hanh\" >D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn T\u00e2n B\u00ecnh l\u00e0 g\u00ec theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-tan-binh\/#Doanh_nghiep_nao_bat_buoc_phai_co_kiem_toan_noi_bo\" >Which businesses are required to have internal audits?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-tan-binh\/#Kiem_toan_noi_bo_khac_gi_so_voi_ke_toan_noi_bo\" >Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 kh\u00e1c g\u00ec so v\u1edbi k\u1ebf to\u00e1n n\u1ed9i b\u1ed9?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-tan-binh\/#Nhung_rui_ro_doanh_nghiep_thuong_gap_neu_khong_kiem_toan_noi_bo_dinh_ky\" >Nh\u1eefng r\u1ee7i ro doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p n\u1ebfu kh\u00f4ng ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 \u0111\u1ecbnh k\u1ef3?<\/a><ul class='ez-toc-list-level-3' ><li class='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-tan-binh\/#Rui_ro_thue_thuong_gap_tai_doanh_nghiep_thuong_mai_va_san_xuat\" >R\u1ee7i ro thu\u1ebf th\u01b0\u1eddng g\u1eb7p t\u1ea1i doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i v\u00e0 s\u1ea3n xu\u1ea5t<\/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-tan-binh\/#Rui_ro_that_thoat_noi_bo_thuong_bi_bo_qua\" >R\u1ee7i ro th\u1ea5t tho\u00e1t n\u1ed9i b\u1ed9 th\u01b0\u1eddng b\u1ecb b\u1ecf qua<\/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-tan-binh\/#Dich_vu_kiem_toan_noi_bo_Quan_Tan_Binh_giup_doanh_nghiep_kiem_soat_nhung_gi\" >D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn T\u00e2n B\u00ecnh gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t nh\u1eefng g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-tan-binh\/#Quy_trinh_trien_khai_dich_vu_kiem_toan_noi_bo_Quan_Tan_Binh_dien_ra_nhu_the_nao\" >Quy tr\u00ecnh tri\u1ec3n khai d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn T\u00e2n B\u00ecnh di\u1ec5n ra nh\u01b0 th\u1ebf n\u00e0o?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-tan-binh\/#Buoc_1_Khao_sat_mo_hinh_doanh_nghiep_va_xac_dinh_pham_vi_kiem_toan\" >B\u01b0\u1edbc 1: Kh\u1ea3o s\u00e1t m\u00f4 h\u00ecnh doanh nghi\u1ec7p v\u00e0 x\u00e1c \u0111\u1ecbnh ph\u1ea1m vi ki\u1ec3m to\u00e1n<\/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-tan-binh\/#Buoc_2_Thu_thap_ho_so_va_phan_tich_du_lieu\" >B\u01b0\u1edbc 2: Thu th\u1eadp h\u1ed3 s\u01a1 v\u00e0 ph\u00e2n t\u00edch d\u1eef li\u1ec7u<\/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-tan-binh\/#Buoc_3_Kiem_tra_thuc_te_va_doi_chieu_noi_bo\" >B\u01b0\u1edbc 3: Ki\u1ec3m tra th\u1ef1c t\u1ebf v\u00e0 \u0111\u1ed1i chi\u1ebfu n\u1ed9i b\u1ed9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-tan-binh\/#Buoc_4_Danh_gia_rui_ro_va_lap_bao_cao_kiem_toan\" >B\u01b0\u1edbc 4: \u0110\u00e1nh gi\u00e1 r\u1ee7i ro v\u00e0 l\u1eadp b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n<\/a><\/li><li class='ez-toc-page-1 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-tan-binh\/#Buoc_5_Theo_doi_sau_kiem_toan\" >B\u01b0\u1edbc 5: Theo d\u00f5i sau ki\u1ec3m 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-16\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-tan-binh\/#Khi_nao_doanh_nghiep_nen_thue_dich_vu_kiem_toan_noi_bo_Quan_Tan_Binh\" >Khi n\u00e0o doanh nghi\u1ec7p n\u00ean thu\u00ea d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn T\u00e2n B\u00ecnh?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-tan-binh\/#Chi_phi_dich_vu_kiem_toan_noi_bo_Quan_Tan_Binh_phu_thuoc_vao_yeu_to_nao\" >Chi ph\u00ed d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn T\u00e2n B\u00ecnh ph\u1ee5 thu\u1ed9c v\u00e0o y\u1ebfu t\u1ed1 n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-tan-binh\/#Dich_vu_kiem_toan_noi_bo_Quan_Tan_Binh_cua_MAN_co_gi_dang_chu_y\" >D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn T\u00e2n B\u00ecnh c\u1ee7a MAN c\u00f3 g\u00ec \u0111\u00e1ng ch\u00fa \u00fd?<\/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-tan-binh\/#Giai_phap_kiem_toan_noi_bo_gan_voi_quan_tri_rui_ro_thue\" >Gi\u1ea3i ph\u00e1p ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 g\u1eafn v\u1edbi qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf<\/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-tan-binh\/#Doi_ngu_CPA_va_chuyen_gia_thuc_chien\" >\u0110\u1ed9i ng\u0169 CPA v\u00e0 chuy\u00ean gia th\u1ef1c chi\u1ebfn<\/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-tan-binh\/#Cam_ket_bao_mat_du_lieu_doanh_nghiep\" >Cam k\u1ebft b\u1ea3o m\u1eadt d\u1eef li\u1ec7u doanh nghi\u1ec7p<\/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-tan-binh\/#Case_study_thuc_te_ve_kiem_toan_noi_bo_tai_doanh_nghiep_o_Tan_Binh\" >Case study th\u1ef1c t\u1ebf v\u1ec1 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 t\u1ea1i doanh nghi\u1ec7p \u1edf T\u00e2n B\u00ecnh<\/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-tan-binh\/#Nhung_kinh_nghiem_thuc_te_khi_trien_khai_kiem_toan_noi_bo_doanh_nghiep_Viet_Nam\" >Nh\u1eefng kinh nghi\u1ec7m th\u1ef1c t\u1ebf khi tri\u1ec3n khai ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 doanh nghi\u1ec7p 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-24\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-tan-binh\/#Chi_kiem_toan_khi_co_van_de_phat_sinh\" >Ch\u1ec9 ki\u1ec3m to\u00e1n khi c\u00f3 v\u1ea5n \u0111\u1ec1 ph\u00e1t sinh<\/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-tan-binh\/#Giao_toan_bo_kiem_soat_cho_mot_ca_nhan\" >Giao to\u00e0n b\u1ed9 ki\u1ec3m so\u00e1t cho m\u1ed9t c\u00e1 nh\u00e2n<\/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-tan-binh\/#Qua_phu_thuoc_vao_phan_mem_ma_bo_qua_kiem_soat_quy_trinh\" >Qu\u00e1 ph\u1ee5 thu\u1ed9c v\u00e0o ph\u1ea7n m\u1ec1m m\u00e0 b\u1ecf qua ki\u1ec3m so\u00e1t quy tr\u00ecnh<\/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-tan-binh\/#Doanh_nghiep_nen_chon_don_vi_kiem_toan_noi_bo_nhu_the_nao\" >Doanh nghi\u1ec7p n\u00ean ch\u1ecdn \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/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-tan-binh\/#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-29\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-tan-binh\/#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-30\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-tan-binh\/#Cau_hoi_thuong_gap_ve_dich_vu_kiem_toan_noi_bo_Quan_Tan_Binh\" >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 T\u00e2n B\u00ecnh<\/a><ul class='ez-toc-list-level-3' ><li class='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-tan-binh\/#Dich_vu_kiem_toan_noi_bo_Quan_Tan_Binh_co_bat_buoc_khong\" >D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn T\u00e2n B\u00ecnh c\u00f3 b\u1eaft bu\u1ed9c 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-tan-binh\/#Bao_lau_nen_kiem_toan_noi_bo_mot_lan\" >Bao l\u00e2u n\u00ean ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 m\u1ed9t l\u1ea7n?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-tan-binh\/#Kiem_toan_noi_bo_co_phat_hien_gian_lan_khong\" >Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u00f3 ph\u00e1t hi\u1ec7n gian l\u1eadn kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-tan-binh\/#Doanh_nghiep_nho_co_nen_thue_kiem_toan_noi_bo\" >Doanh nghi\u1ec7p nh\u1ecf c\u00f3 n\u00ean thu\u00ea ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-tan-binh\/#Dich_vu_kiem_toan_noi_bo_Quan_Tan_Binh_co_ho_tro_ngoai_TPHCM_khong\" >D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn T\u00e2n B\u00ecnh c\u00f3 h\u1ed7 tr\u1ee3 ngo\u00e0i TP.HCM kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tom_tat_trong_tam_ve_Dich_vu_kiem_toan_noi_bo_Quan_Tan_Binh\"><\/span><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn T\u00e2n B\u00ecnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><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 T\u00e2n B\u00ecnh l\u00e0 gi\u1ea3i ph\u00e1p gi\u00fap doanh nghi\u1ec7p r\u00e0 so\u00e1t h\u1ec7 th\u1ed1ng t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n, thu\u1ebf v\u00e0 quy tr\u00ecnh v\u1eadn h\u00e0nh nh\u1eb1m ph\u00e1t hi\u1ec7n r\u1ee7i ro tr\u01b0\u1edbc khi ph\u00e1t sinh h\u1eadu qu\u1ea3 ph\u00e1p l\u00fd.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 n\u00e0y th\u01b0\u1eddng \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p c\u00f3 quy m\u00f4 v\u1eeba v\u00e0 l\u1edbn, c\u00f4ng ty c\u00f3 nhi\u1ec1u ph\u00f2ng ban, doanh nghi\u1ec7p FDI ho\u1eb7c \u0111\u01a1n v\u1ecb c\u00f3 t\u1ed1c \u0111\u1ed9 t\u0103ng tr\u01b0\u1edfng nhanh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p n\u00ean tri\u1ec3n khai ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 khi xu\u1ea5t hi\u1ec7n d\u1ea5u hi\u1ec7u th\u1ea5t tho\u00e1t chi ph\u00ed, ch\u00eanh l\u1ec7ch d\u1eef li\u1ec7u, t\u1ed3n kho b\u1ea5t th\u01b0\u1eddng, r\u1ee7i ro thu\u1ebf ho\u1eb7c chu\u1ea9n b\u1ecb g\u1ecdi v\u1ed1n, vay ng\u00e2n h\u00e0ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m l\u01b0u \u00fd r\u1eb1ng ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 kh\u00f4ng ch\u1ec9 nh\u1eb1m ki\u1ec3m tra sai ph\u1ea1m m\u00e0 c\u00f2n gi\u00fap t\u1ed1i \u01b0u hi\u1ec7u qu\u1ea3 qu\u1ea3n tr\u1ecb v\u00e0 gi\u1ea3m \u00e1p l\u1ef1c thanh tra thu\u1ebf.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_tai_Quan_Tan_Binh_ngay_cang_can_dich_vu_kiem_toan_noi_bo\"><\/span><b>V\u00ec sao doanh nghi\u1ec7p t\u1ea1i Qu\u1eadn T\u00e2n B\u00ecnh ng\u00e0y c\u00e0ng c\u1ea7n d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Qu\u1eadn T\u00e2n B\u00ecnh t\u1eadp trung nhi\u1ec1u doanh nghi\u1ec7p logistics, th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, xu\u1ea5t nh\u1eadp kh\u1ea9u v\u00e0 chu\u1ed7i ph\u00e2n ph\u1ed1i. \u0110\u00e2y l\u00e0 nh\u00f3m ng\u00e0nh c\u00f3 t\u1ea7n su\u1ea5t giao d\u1ecbch l\u1edbn, l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n nhi\u1ec1u v\u00e0 ph\u00e1t sinh li\u00ean t\u1ee5c c\u00e1c kho\u1ea3n chi ph\u00ed marketing, v\u1eadn chuy\u1ec3n, khuy\u1ebfn m\u1ea1i.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Trong th\u1ef1c t\u1ebf ki\u1ec3m tra h\u1ed3 s\u01a1, c\u00e1c chuy\u00ean gia t\u1ea1i MAN nh\u1eadn th\u1ea5y nhi\u1ec1u doanh nghi\u1ec7p c\u00f3 doanh thu t\u0103ng nhanh nh\u01b0ng quy tr\u00ecnh ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 ch\u01b0a theo k\u1ecbp. K\u1ebf to\u00e1n x\u1eed l\u00fd th\u1ee7 c\u00f4ng, d\u1eef li\u1ec7u ph\u00e2n t\u00e1n v\u00e0 thi\u1ebfu c\u01a1 ch\u1ebf \u0111\u1ed1i chi\u1ebfu \u0111\u1ed9c l\u1eadp l\u00e0 nguy\u00ean nh\u00e2n ph\u1ed5 bi\u1ebfn d\u1eabn t\u1edbi sai l\u1ec7ch b\u00e1o c\u00e1o.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 doanh nghi\u1ec7p ch\u1ec9 t\u1eadp trung ho\u00e0n th\u00e0nh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m m\u00e0 b\u1ecf qua vi\u1ec7c \u0111\u00e1nh gi\u00e1 r\u1ee7i ro v\u1eadn h\u00e0nh \u0111\u1ecbnh k\u1ef3. Khi c\u01a1 quan thu\u1ebf thanh tra ho\u1eb7c ng\u00e2n h\u00e0ng th\u1ea9m \u0111\u1ecbnh t\u00edn d\u1ee5ng, doanh nghi\u1ec7p m\u1edbi ph\u00e1t hi\u1ec7n t\u1ed3n t\u1ea1i nhi\u1ec1u kho\u1ea3n chi ch\u01b0a \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u1ee3p l\u1ec7.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Dich_vu_kiem_toan_noi_bo_Quan_Tan_Binh_la_gi_theo_quy_dinh_hien_hanh\"><\/span><b>D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn T\u00e2n B\u00ecnh l\u00e0 g\u00ec theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5937\" aria-describedby=\"caption-attachment-5937\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5937\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Dich-vu-kiem-toan-noi-bo-Quan-Tan-Binh-la-gi-theo-quy-dinh-hien-hanh.jpg\" alt=\"D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn T\u00e2n B\u00ecnh l\u00e0 g\u00ec theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Dich-vu-kiem-toan-noi-bo-Quan-Tan-Binh-la-gi-theo-quy-dinh-hien-hanh.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Dich-vu-kiem-toan-noi-bo-Quan-Tan-Binh-la-gi-theo-quy-dinh-hien-hanh-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Dich-vu-kiem-toan-noi-bo-Quan-Tan-Binh-la-gi-theo-quy-dinh-hien-hanh-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Dich-vu-kiem-toan-noi-bo-Quan-Tan-Binh-la-gi-theo-quy-dinh-hien-hanh-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Dich-vu-kiem-toan-noi-bo-Quan-Tan-Binh-la-gi-theo-quy-dinh-hien-hanh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5937\" class=\"wp-caption-text\">D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn T\u00e2n B\u00ecnh l\u00e0 g\u00ec theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">According to <\/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;\"> v\u1ec1 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9, ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 nh\u1eb1m \u0111\u00e1nh gi\u00e1 t\u00ednh \u0111\u1ea7y \u0111\u1ee7, hi\u1ec7u l\u1ef1c v\u00e0 hi\u1ec7u qu\u1ea3 c\u1ee7a h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, qu\u1ea3n tr\u1ecb r\u1ee7i ro v\u00e0 qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Hi\u1ec3u \u0111\u01a1n gi\u1ea3n, ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 kh\u00f4ng ch\u1ec9 ki\u1ec3m tra s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n. Ph\u1ea1m vi c\u00f4ng vi\u1ec7c c\u00f2n bao g\u1ed3m quy tr\u00ecnh mua h\u00e0ng, b\u00e1n h\u00e0ng, t\u1ed3n kho, ph\u00e2n quy\u1ec1n ph\u00ea duy\u1ec7t, d\u00f2ng ti\u1ec1n v\u00e0 m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p t\u1ea1i T\u00e2n B\u00ecnh th\u01b0\u1eddng nh\u1ea7m l\u1eabn gi\u1eefa ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Th\u1ef1c t\u1ebf, ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 mang t\u00ednh ph\u00f2ng ng\u1eeba r\u1ee7i ro v\u00e0 h\u1ed7 tr\u1ee3 \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p h\u1eb1ng ng\u00e0y.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nao_bat_buoc_phai_co_kiem_toan_noi_bo\"><\/span><b>Which businesses are required to have internal audits?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, c\u00e1c nh\u00f3m sau thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c tri\u1ec3n khai k<\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan\/\"><span style=\"font-weight: 400;\">i\u1ec3m to\u00e1n<\/span><\/a><span style=\"font-weight: 400;\"> n\u1ed9i b\u1ed9:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Listed company<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">State-owned enterprises<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng c\u00f4ng ty nh\u00e0 n\u01b0\u1edbc<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 t\u1eadp \u0111o\u00e0n c\u00f3 quy m\u00f4 l\u1edbn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ngo\u00e0i nh\u00f3m b\u1eaft bu\u1ed9c, nhi\u1ec1u doanh nghi\u1ec7p t\u01b0 nh\u00e2n hi\u1ec7n c\u0169ng ch\u1ee7 \u0111\u1ed9ng thu\u00ea d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn T\u00e2n B\u00ecnh \u0111\u1ec3 gi\u1ea3m r\u1ee7i ro thu\u1ebf v\u00e0 ph\u1ee5c v\u1ee5 g\u1ecdi v\u1ed1n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_noi_bo_khac_gi_so_voi_ke_toan_noi_bo\"><\/span><b>Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 kh\u00e1c g\u00ec so v\u1edbi k\u1ebf to\u00e1n n\u1ed9i b\u1ed9?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y gi\u00fap doanh nghi\u1ec7p ph\u00e2n bi\u1ec7t r\u00f5:<\/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\u00e0 k\u1ebf 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>K\u1ebf to\u00e1n n\u1ed9i b\u1ed9<\/b><\/td>\n<td style=\"text-align: center;\"><b>Internal audit<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Target<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ghi nh\u1eadn nghi\u1ec7p v\u1ee5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u00e1nh gi\u00e1 r\u1ee7i ro v\u00e0 ki\u1ec3m so\u00e1t<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Nature<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">V\u1eadn h\u00e0nh h\u1eb1ng ng\u00e0y<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra \u0111\u1ed9c l\u1eadp<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Object<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">To\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Time<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Li\u00ean t\u1ee5c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Theo k\u1ef3 ho\u1eb7c chuy\u00ean \u0111\u1ec1<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Result<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Financial reports<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o r\u1ee7i ro v\u00e0 ki\u1ebfn ngh\u1ecb<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_rui_ro_doanh_nghiep_thuong_gap_neu_khong_kiem_toan_noi_bo_dinh_ky\"><\/span><b>Nh\u1eefng r\u1ee7i ro doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p n\u1ebfu kh\u00f4ng ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 \u0111\u1ecbnh k\u1ef3?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Trong h\u01a1n 30 n\u0103m l\u00e0m vi\u1ec7c v\u1edbi doanh nghi\u1ec7p Vi\u1ec7t Nam, MAN nh\u1eadn th\u1ea5y ph\u1ea7n l\u1edbn t\u1ed5n th\u1ea5t t\u00e0i ch\u00ednh kh\u00f4ng \u0111\u1ebfn t\u1eeb m\u1ed9t sai ph\u1ea1m l\u1edbn m\u00e0 b\u1eaft \u0111\u1ea7u t\u1eeb nhi\u1ec1u sai s\u00f3t nh\u1ecf k\u00e9o d\u00e0i.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1c l\u1ed7i ph\u1ed5 bi\u1ebfn g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u01b0\u01a1ng thi\u1ebfu h\u1ed3 s\u01a1 ch\u1ee9ng minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u00eanh l\u1ec7ch t\u1ed3n kho th\u1ef1c t\u1ebf v\u00e0 s\u1ed5 s\u00e1ch<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh thu ghi nh\u1eadn sai th\u1eddi \u0111i\u1ec3m<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy tr\u00ecnh ph\u00ea duy\u1ec7t thanh to\u00e1n l\u1ecfng l\u1ebbo<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u00e2n s\u1ef1 l\u1ee3i d\u1ee5ng l\u1ed7 h\u1ed5ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p ch\u1ec9 ph\u00e1t hi\u1ec7n th\u1ea5t tho\u00e1t sau 2 &#8211; 3 n\u0103m v\u1eadn h\u00e0nh. Khi \u0111\u00f3, s\u1ed1 li\u1ec7u \u0111\u00e3 kh\u00f3 truy v\u1ebft v\u00e0 r\u1ee7i ro truy thu thu\u1ebf t\u0103ng m\u1ea1nh.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_thue_thuong_gap_tai_doanh_nghiep_thuong_mai_va_san_xuat\"><\/span><b>R\u1ee7i ro thu\u1ebf th\u01b0\u1eddng g\u1eb7p t\u1ea1i doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i v\u00e0 s\u1ea3n xu\u1ea5t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN &#8211; Master Accountant Network, doanh nghi\u1ec7p t\u1ea1i T\u00e2n B\u00ecnh th\u01b0\u1eddng g\u1eb7p \u00e1p l\u1ef1c l\u1edbn \u1edf c\u00e1c nh\u00f3m chi ph\u00ed qu\u1ea3ng c\u00e1o, v\u1eadn chuy\u1ec3n v\u00e0 mua h\u00e0ng qua nhi\u1ec1u nh\u00e0 cung c\u1ea5p nh\u1ecf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p l\u1ec7 m\u00e0 kh\u00f4ng ph\u00e1t hi\u1ec7n k\u1ecbp th\u1eddi. Khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra ch\u00e9o d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb lo\u1ea1i to\u00e0n b\u1ed9 chi ph\u00ed li\u00ean quan.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ngo\u00e0i ti\u1ec1n truy thu, doanh nghi\u1ec7p c\u00f2n \u0111\u1ed1i di\u1ec7n ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh thu\u1ebf.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_that_thoat_noi_bo_thuong_bi_bo_qua\"><\/span><b>R\u1ee7i ro th\u1ea5t tho\u00e1t n\u1ed9i b\u1ed9 th\u01b0\u1eddng b\u1ecb b\u1ecf qua<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Kh\u00f4ng \u00edt doanh nghi\u1ec7p t\u1eadp trung qu\u1ea3n l\u00fd doanh thu nh\u01b0ng b\u1ecf qu\u00ean ki\u1ec3m so\u00e1t quy tr\u00ecnh thanh to\u00e1n n\u1ed9i b\u1ed9. \u0110\u00e2y l\u00e0 nguy\u00ean nh\u00e2n d\u1eabn t\u1edbi:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ngo\u00e0i quy tr\u00ecnh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thanh to\u00e1n tr\u00f9ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed3n kho \u1ea3o<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u00e2n s\u1ef1 t\u1ef1 \u00fd \u0111i\u1ec1u ch\u1ec9nh d\u1eef li\u1ec7u<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gian l\u1eadn c\u00f4ng n\u1ee3 kh\u00e1ch h\u00e0ng<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi kinh nghi\u1ec7m ki\u1ec3m to\u00e1n th\u1ef1c t\u1ebf cho r\u1eb1ng th\u1ea5t tho\u00e1t n\u1ed9i b\u1ed9 th\u01b0\u1eddng di\u1ec5n ra \u00e2m th\u1ea7m trong giai \u0111o\u1ea1n doanh nghi\u1ec7p t\u0103ng tr\u01b0\u1edfng nhanh.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Dich_vu_kiem_toan_noi_bo_Quan_Tan_Binh_giup_doanh_nghiep_kiem_soat_nhung_gi\"><\/span><b>D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn T\u00e2n B\u00ecnh gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t nh\u1eefng g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5936\" aria-describedby=\"caption-attachment-5936\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5936\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Dich-vu-kiem-toan-noi-bo-Quan-Tan-Binh-giup-doanh-nghiep-kiem-soat-nhung-gi.jpg\" alt=\"D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn T\u00e2n B\u00ecnh gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t nh\u1eefng g\u00ec\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Dich-vu-kiem-toan-noi-bo-Quan-Tan-Binh-giup-doanh-nghiep-kiem-soat-nhung-gi.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Dich-vu-kiem-toan-noi-bo-Quan-Tan-Binh-giup-doanh-nghiep-kiem-soat-nhung-gi-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Dich-vu-kiem-toan-noi-bo-Quan-Tan-Binh-giup-doanh-nghiep-kiem-soat-nhung-gi-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Dich-vu-kiem-toan-noi-bo-Quan-Tan-Binh-giup-doanh-nghiep-kiem-soat-nhung-gi-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Dich-vu-kiem-toan-noi-bo-Quan-Tan-Binh-giup-doanh-nghiep-kiem-soat-nhung-gi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5936\" class=\"wp-caption-text\">D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn T\u00e2n B\u00ecnh gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t nh\u1eefng g\u00ec<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 hi\u1ec7n kh\u00f4ng c\u00f2n gi\u1edbi h\u1ea1n \u1edf b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n. Ph\u1ea1m vi \u0111\u00e1nh gi\u00e1 th\u01b0\u1eddng m\u1edf r\u1ed9ng to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng doanh nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u1ed9t cu\u1ed9c ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 chuy\u00ean s\u00e2u c\u00f3 th\u1ec3 h\u1ed7 tr\u1ee3:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Internal control system assessment<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra tu\u00e2n th\u1ee7 thu\u1ebf<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t quy tr\u00ecnh mua h\u00e0ng v\u00e0 thanh to\u00e1n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra qu\u1ea3n tr\u1ecb t\u1ed3n kho<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e1nh gi\u00e1 qu\u1ea3n tr\u1ecb d\u00f2ng ti\u1ec1n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra ph\u00e2n quy\u1ec1n h\u1ec7 th\u1ed1ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e1t hi\u1ec7n nguy c\u01a1 gian l\u1eadn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 v\u1eadn h\u00e0nh ph\u00f2ng ban<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Theo kinh nghi\u1ec7m t\u1eeb MAN, doanh nghi\u1ec7p c\u00e0ng t\u0103ng tr\u01b0\u1edfng nhanh c\u00e0ng c\u1ea7n ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 \u0111\u1ecbnh k\u1ef3 \u0111\u1ec3 tr\u00e1nh t\u00ecnh tr\u1ea1ng h\u1ec7 th\u1ed1ng v\u1eadn h\u00e0nh v\u01b0\u1ee3t ngo\u00e0i kh\u1ea3 n\u0103ng ki\u1ec3m so\u00e1t.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_trien_khai_dich_vu_kiem_toan_noi_bo_Quan_Tan_Binh_dien_ra_nhu_the_nao\"><\/span><b>Quy tr\u00ecnh tri\u1ec3n khai d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn T\u00e2n B\u00ecnh di\u1ec5n ra nh\u01b0 th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5939\" aria-describedby=\"caption-attachment-5939\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5939\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-trinh-trien-khai-dich-vu-kiem-toan-noi-bo-Quan-Tan-Binh-dien-ra-nhu-the-nao.jpg\" alt=\"Quy tr\u00ecnh tri\u1ec3n khai d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn T\u00e2n B\u00ecnh di\u1ec5n ra nh\u01b0 th\u1ebf n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-trinh-trien-khai-dich-vu-kiem-toan-noi-bo-Quan-Tan-Binh-dien-ra-nhu-the-nao.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-trinh-trien-khai-dich-vu-kiem-toan-noi-bo-Quan-Tan-Binh-dien-ra-nhu-the-nao-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-trinh-trien-khai-dich-vu-kiem-toan-noi-bo-Quan-Tan-Binh-dien-ra-nhu-the-nao-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-trinh-trien-khai-dich-vu-kiem-toan-noi-bo-Quan-Tan-Binh-dien-ra-nhu-the-nao-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-trinh-trien-khai-dich-vu-kiem-toan-noi-bo-Quan-Tan-Binh-dien-ra-nhu-the-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5939\" class=\"wp-caption-text\">Quy tr\u00ecnh tri\u1ec3n khai d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn T\u00e2n B\u00ecnh di\u1ec5n ra nh\u01b0 th\u1ebf n\u00e0o<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">One <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/quy-trinh-kiem-toan\/\"><span style=\"font-weight: 400;\">quy tr\u00ecnh ki\u1ec3m to\u00e1n<\/span><\/a><span style=\"font-weight: 400;\"> n\u1ed9i b\u1ed9 chuy\u00ean nghi\u1ec7p c\u1ea7n \u0111\u1ea3m b\u1ea3o t\u00ednh \u0111\u1ed9c l\u1eadp, b\u1ea3o m\u1eadt v\u00e0 kh\u1ea3 n\u0103ng ph\u00e1t hi\u1ec7n r\u1ee7i ro th\u1ef1c t\u1ebf.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_Khao_sat_mo_hinh_doanh_nghiep_va_xac_dinh_pham_vi_kiem_toan\"><\/span><b>B\u01b0\u1edbc 1: Kh\u1ea3o s\u00e1t m\u00f4 h\u00ecnh doanh nghi\u1ec7p v\u00e0 x\u00e1c \u0111\u1ecbnh ph\u1ea1m vi ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed9i ng\u0169 ki\u1ec3m to\u00e1n s\u1ebd l\u00e0m vi\u1ec7c v\u1edbi ban l\u00e3nh \u0111\u1ea1o \u0111\u1ec3 hi\u1ec3u m\u00f4 h\u00ecnh kinh doanh, c\u01a1 c\u1ea5u doanh thu, quy tr\u00ecnh v\u1eadn h\u00e0nh v\u00e0 c\u00e1c khu v\u1ef1c c\u00f3 r\u1ee7i ro cao.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 giai \u0111o\u1ea1n quan tr\u1ecdng v\u00ec m\u1ed7i doanh nghi\u1ec7p c\u00f3 \u0111\u1eb7c th\u00f9 kh\u00e1c nhau. V\u00ed d\u1ee5 doanh nghi\u1ec7p logistics s\u1ebd c\u00f3 r\u1ee7i ro kh\u00e1c ho\u00e0n to\u00e0n doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t ho\u1eb7c th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_Thu_thap_ho_so_va_phan_tich_du_lieu\"><\/span><b>B\u01b0\u1edbc 2: Thu th\u1eadp h\u1ed3 s\u01a1 v\u00e0 ph\u00e2n t\u00edch d\u1eef li\u1ec7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u00e1c t\u00e0i li\u1ec7u th\u01b0\u1eddng \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Financial reports<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed5 chi ti\u1ebft k\u1ebf to\u00e1n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng kinh t\u1ebf<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 nh\u00e2n s\u1ef1<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1eef li\u1ec7u t\u1ed3n kho<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 thu\u1ebf<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Internal procedures<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Hi\u1ec7n nay, nhi\u1ec1u \u0111\u01a1n v\u1ecb \u0111\u00e3 \u00e1p d\u1ee5ng ph\u00e2n t\u00edch d\u1eef li\u1ec7u t\u1ef1 \u0111\u1ed9ng \u0111\u1ec3 ph\u00e1t hi\u1ec7n giao d\u1ecbch b\u1ea5t th\u01b0\u1eddng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_Kiem_tra_thuc_te_va_doi_chieu_noi_bo\"><\/span><b>B\u01b0\u1edbc 3: Ki\u1ec3m tra th\u1ef1c t\u1ebf v\u00e0 \u0111\u1ed1i chi\u1ebfu n\u1ed9i b\u1ed9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed9i ng\u0169 ki\u1ec3m to\u00e1n s\u1ebd ph\u1ecfng v\u1ea5n c\u00e1c ph\u00f2ng ban, ki\u1ec3m tra quy tr\u00ecnh v\u1eadn h\u00e0nh v\u00e0 \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u gi\u1eefa c\u00e1c b\u1ed9 ph\u1eadn.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Trong th\u1ef1c t\u1ebf, nhi\u1ec1u sai l\u1ec7ch kh\u00f4ng xu\u1ea5t hi\u1ec7n tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u00e0 ch\u1ec9 ph\u00e1t hi\u1ec7n khi ki\u1ec3m tra quy tr\u00ecnh v\u1eadn h\u00e0nh th\u1ef1c t\u1ebf.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_4_Danh_gia_rui_ro_va_lap_bao_cao_kiem_toan\"><\/span><b>B\u01b0\u1edbc 4: \u0110\u00e1nh gi\u00e1 r\u1ee7i ro v\u00e0 l\u1eadp b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 kh\u00f4ng ch\u1ec9 n\u00eau l\u1ed7i m\u00e0 c\u1ea7n ph\u00e2n t\u00edch nguy\u00ean nh\u00e2n g\u1ed1c r\u1ec5 v\u00e0 m\u1ee9c \u0111\u1ed9 \u1ea3nh h\u01b0\u1edfng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u1ed9t b\u00e1o c\u00e1o chuy\u00ean s\u00e2u th\u01b0\u1eddng bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Financial risk<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax risk<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m y\u1ebfu ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u1ea3 n\u0103ng th\u1ea5t tho\u00e1t<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ebfn ngh\u1ecb c\u1ea3i thi\u1ec7n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea3i ph\u00e1p \u01b0u ti\u00ean x\u1eed l\u00fd<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_5_Theo_doi_sau_kiem_toan\"><\/span><b>B\u01b0\u1edbc 5: Theo d\u00f5i sau ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p m\u1eafc sai l\u1ea7m khi ch\u1ec9 d\u1eebng \u1edf vi\u1ec7c nh\u1eadn b\u00e1o c\u00e1o. Theo kinh nghi\u1ec7m t\u1eeb MAN, gi\u00e1 tr\u1ecb l\u1edbn nh\u1ea5t n\u1eb1m \u1edf giai \u0111o\u1ea1n tri\u1ec3n khai khuy\u1ebfn ngh\u1ecb sau ki\u1ec3m to\u00e1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ch\u1ec9nh quy tr\u00ecnh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ed5 sung ph\u00e2n quy\u1ec1n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chu\u1ea9n h\u00f3a h\u1ed3 s\u01a1<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e0o t\u1ea1o nh\u00e2n s\u1ef1 li\u00ean quan<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thi\u1ebft l\u1eadp c\u01a1 ch\u1ebf ki\u1ec3m so\u00e1t \u0111\u1ecbnh k\u1ef3<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Khi_nao_doanh_nghiep_nen_thue_dich_vu_kiem_toan_noi_bo_Quan_Tan_Binh\"><\/span><b>Khi n\u00e0o doanh nghi\u1ec7p n\u00ean thu\u00ea d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn T\u00e2n B\u00ecnh?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p kh\u00f4ng n\u00ean ch\u1edd \u0111\u1ebfn khi b\u1ecb thanh tra thu\u1ebf m\u1edbi ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9. Trong th\u1ef1c t\u1ebf, nhi\u1ec1u r\u1ee7i ro \u0111\u00e3 t\u1ed3n t\u1ea1i \u00e2m th\u1ea7m nhi\u1ec1u n\u0103m.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1c th\u1eddi \u0111i\u1ec3m n\u00ean tri\u1ec3n khai g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc quy\u1ebft to\u00e1n thu\u1ebf<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc g\u1ecdi v\u1ed1n ho\u1eb7c vay ng\u00e2n h\u00e0ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sau khi doanh nghi\u1ec7p t\u0103ng tr\u01b0\u1edfng nhanh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi thay \u0111\u1ed5i b\u1ed9 m\u00e1y k\u1ebf to\u00e1n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi c\u00f3 d\u1ea5u hi\u1ec7u th\u1ea5t tho\u00e1t<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi t\u1ed3n kho ch\u00eanh l\u1ec7ch b\u1ea5t th\u01b0\u1eddng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi doanh thu t\u0103ng m\u1ea1nh nh\u01b0ng l\u1ee3i nhu\u1eadn gi\u1ea3m<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Theo c\u00e1c chuy\u00ean gia t\u1ea1i MAN, doanh nghi\u1ec7p c\u00f3 doanh thu t\u1eeb 30 t\u1ef7 \u0111\u1ed3ng\/n\u0103m tr\u1edf l\u00ean n\u00ean ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 \u0111\u1ecbnh k\u1ef3 \u00edt nh\u1ea5t m\u1ed7i n\u0103m m\u1ed9t l\u1ea7n.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Chi_phi_dich_vu_kiem_toan_noi_bo_Quan_Tan_Binh_phu_thuoc_vao_yeu_to_nao\"><\/span><b>Chi ph\u00ed d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn T\u00e2n B\u00ecnh ph\u1ee5 thu\u1ed9c v\u00e0o y\u1ebfu t\u1ed1 n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Chi ph\u00ed ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 ph\u1ee5 thu\u1ed9c v\u00e0o ph\u1ea1m vi c\u00f4ng vi\u1ec7c, s\u1ed1 l\u01b0\u1ee3ng chi nh\u00e1nh, quy m\u00f4 d\u1eef li\u1ec7u v\u00e0 m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a h\u1ec7 th\u1ed1ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 l\u01b0\u1ee3ng ch\u1ee9ng t\u1eeb<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy m\u00f4 doanh thu<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Business lines<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee9c \u0111\u1ed9 r\u1ee7i ro<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 l\u01b0\u1ee3ng kho h\u00e0ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Number of personnel<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Y\u00eau c\u1ea7u b\u00e1o c\u00e1o chuy\u00ean s\u00e2u<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">B\u1ea3ng tham kh\u1ea3o d\u01b0\u1edbi \u0111\u00e2y gi\u00fap doanh nghi\u1ec7p h\u00ecnh dung s\u01a1 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 chi ph\u00ed d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn T\u00e2n B\u00ecnh<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Business size<\/b><\/td>\n<td style=\"text-align: center;\"><b>Scope of audit<\/b><\/td>\n<td style=\"text-align: center;\"><b>Chi ph\u00ed tham kh\u1ea3o<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Small businesses<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra c\u01a1 b\u1ea3n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15 &#8211; 30 tri\u1ec7u<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Medium-sized enterprises<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra chuy\u00ean s\u00e2u<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">30 &#8211; 80 tri\u1ec7u<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p nhi\u1ec1u chi nh\u00e1nh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n to\u00e0n di\u1ec7n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 80 tri\u1ec7u<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">M\u1ee9c ph\u00ed th\u1ef1c t\u1ebf c\u1ea7n \u0111\u00e1nh gi\u00e1 d\u1ef1a tr\u00ean h\u1ed3 s\u01a1 c\u1ee5 th\u1ec3. Theo g\u00f3c nh\u00ecn t\u1eeb MAN, doanh nghi\u1ec7p n\u00ean \u01b0u ti\u00ean ch\u1ea5t l\u01b0\u1ee3ng ph\u00e1t hi\u1ec7n r\u1ee7i ro thay v\u00ec ch\u1ec9 so s\u00e1nh gi\u00e1 th\u1ea5p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><div class=\"su-button-center\"><a href=\"https:\/\/thue.man.net.vn\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\" rel=\"noopener\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Li\u00ean H\u1ec7 Nh\u1eadn B\u00e1o Gi\u00e1 <\/span><\/a><\/div><\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Dich_vu_kiem_toan_noi_bo_Quan_Tan_Binh_cua_MAN_co_gi_dang_chu_y\"><\/span><b>D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn T\u00e2n B\u00ecnh c\u1ee7a MAN c\u00f3 g\u00ec \u0111\u00e1ng ch\u00fa \u00fd?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">MAN &#8211; Master Accountant Network t\u1eadp trung v\u00e0o nh\u00f3m doanh nghi\u1ec7p v\u1eeba, doanh nghi\u1ec7p t\u0103ng tr\u01b0\u1edfng nhanh v\u00e0 doanh nghi\u1ec7p c\u00f3 r\u1ee7i ro thu\u1ebf cao.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110i\u1ec3m kh\u00e1c bi\u1ec7t n\u1eb1m \u1edf kinh nghi\u1ec7m th\u1ef1c chi\u1ebfn trong x\u1eed l\u00fd h\u1ed3 s\u01a1 thanh tra thu\u1ebf, t\u00e1i c\u1ea5u tr\u00fac ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 r\u00e0 so\u00e1t d\u1eef li\u1ec7u qu\u1ea3n tr\u1ecb.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m th\u01b0\u1eddng kh\u00f4ng ch\u1ec9 \u0111\u01b0a ra l\u1ed7i sai m\u00e0 c\u00f2n ch\u1ec9 r\u00f5 nguy\u00ean nh\u00e2n v\u1eadn h\u00e0nh d\u1eabn t\u1edbi sai l\u1ec7ch.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_phap_kiem_toan_noi_bo_gan_voi_quan_tri_rui_ro_thue\"><\/span><b>Gi\u1ea3i ph\u00e1p ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 g\u1eafn v\u1edbi qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p hi\u1ec7n ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 theo h\u01b0\u1edbng h\u00ecnh th\u1ee9c. B\u00e1o c\u00e1o d\u00e0i nh\u01b0ng kh\u00f4ng gi\u00fap x\u1eed l\u00fd v\u1ea5n \u0111\u1ec1 th\u1ef1c t\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Gi\u1ea3i ph\u00e1p t\u1eeb MAN &#8211; Master Accountant Network t\u1eadp trung v\u00e0o:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u1ee7i ro thu\u1ebf tr\u1ecdng y\u1ebfu<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m y\u1ebfu ki\u1ec3m so\u00e1t d\u1ec5 th\u1ea5t tho\u00e1t<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1eef li\u1ec7u b\u1ea5t th\u01b0\u1eddng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy tr\u00ecnh thi\u1ebfu ph\u00e2n quy\u1ec1n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 c\u00f3 nguy c\u01a1 b\u1ecb lo\u1ea1i chi ph\u00ed<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y gi\u00fap doanh nghi\u1ec7p gi\u1ea3m \u00e1p l\u1ef1c khi quy\u1ebft to\u00e1n thu\u1ebf ho\u1eb7c l\u00e0m vi\u1ec7c v\u1edbi ng\u00e2n h\u00e0ng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_ngu_CPA_va_chuyen_gia_thuc_chien\"><\/span><b>\u0110\u1ed9i ng\u0169 CPA v\u00e0 chuy\u00ean gia th\u1ef1c chi\u1ebfn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">MAN s\u1edf h\u1eefu \u0111\u1ed9i ng\u0169 ki\u1ec3m to\u00e1n vi\u00ean v\u00e0 chuy\u00ean gia t\u00e0i ch\u00ednh c\u00f3 kinh nghi\u1ec7m l\u00e0m vi\u1ec7c th\u1ef1c t\u1ebf nhi\u1ec1u n\u0103m trong l\u0129nh v\u1ef1c:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Auditing<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e0i ch\u00ednh doanh nghi\u1ec7p<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Risk management<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Internal control<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Nhi\u1ec1u kh\u00e1ch h\u00e0ng t\u1ea1i TP.HCM, Qu\u1eadn 1, Qu\u1eadn 7, T\u00e2n B\u00ecnh v\u00e0 B\u00ecnh D\u01b0\u01a1ng ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 \u0111\u1ecbnh k\u1ef3 do hi\u1ec7u qu\u1ea3 x\u1eed l\u00fd th\u1ef1c t\u1ebf.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cam_ket_bao_mat_du_lieu_doanh_nghiep\"><\/span><b>Cam k\u1ebft b\u1ea3o m\u1eadt d\u1eef li\u1ec7u doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng v\u1ea5n \u0111\u1ec1 doanh nghi\u1ec7p lo ng\u1ea1i nh\u1ea5t khi thu\u00ea ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 r\u00f2 r\u1ec9 d\u1eef li\u1ec7u.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Theo quy tr\u00ecnh t\u1ea1i MAN, to\u00e0n b\u1ed9 d\u1eef li\u1ec7u kh\u00e1ch h\u00e0ng \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd theo nguy\u00ean t\u1eafc b\u1ea3o m\u1eadt nhi\u1ec1u l\u1edbp, gi\u1edbi h\u1ea1n quy\u1ec1n truy c\u1eadp v\u00e0 k\u00fd cam k\u1ebft b\u1ea3o m\u1eadt th\u00f4ng tin tr\u01b0\u1edbc khi tri\u1ec3n khai.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Case_study_thuc_te_ve_kiem_toan_noi_bo_tai_doanh_nghiep_o_Tan_Binh\"><\/span><b>Case study th\u1ef1c t\u1ebf v\u1ec1 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 t\u1ea1i doanh nghi\u1ec7p \u1edf T\u00e2n B\u00ecnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">M\u1ed9t doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i t\u1ea1i T\u00e2n B\u00ecnh c\u00f3 doanh thu h\u01a1n 120 t\u1ef7 \u0111\u1ed3ng\/n\u0103m g\u1eb7p t\u00ecnh tr\u1ea1ng l\u1ee3i nhu\u1eadn gi\u1ea3m m\u1ea1nh d\u00f9 doanh thu t\u0103ng li\u00ean t\u1ee5c.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ban \u0111\u1ea7u doanh nghi\u1ec7p cho r\u1eb1ng nguy\u00ean nh\u00e2n \u0111\u1ebfn t\u1eeb chi ph\u00ed marketing. Tuy nhi\u00ean sau khi tri\u1ec3n khai d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn T\u00e2n B\u00ecnh, \u0111\u1ed9i ng\u0169 MAN ph\u00e1t hi\u1ec7n:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed3n kho ch\u00eanh l\u1ec7ch k\u00e9o d\u00e0i<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ghi nh\u1eadn gi\u00e1 v\u1ed1n sai th\u1eddi \u0111i\u1ec3m<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thanh to\u00e1n tr\u00f9ng nhi\u1ec1u \u0111\u01a1n h\u00e0ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 kho\u1ea3n chi thi\u1ebfu h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Sau 3 th\u00e1ng t\u00e1i c\u1ea5u tr\u00fac ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, doanh nghi\u1ec7p gi\u1ea3m \u0111\u00e1ng k\u1ec3 th\u1ea5t tho\u00e1t v\u00e0 chu\u1ea9n h\u00f3a to\u00e0n b\u1ed9 quy tr\u00ecnh thanh to\u00e1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Theo chia s\u1ebb t\u1eeb ban \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p n\u00e0y, gi\u00e1 tr\u1ecb l\u1edbn nh\u1ea5t kh\u00f4ng n\u1eb1m \u1edf vi\u1ec7c ph\u00e1t hi\u1ec7n sai s\u00f3t m\u00e0 l\u00e0 x\u00e2y d\u1ef1ng l\u1ea1i c\u01a1 ch\u1ebf ki\u1ec3m so\u00e1t v\u1eadn h\u00e0nh.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_kinh_nghiem_thuc_te_khi_trien_khai_kiem_toan_noi_bo_doanh_nghiep_Viet_Nam\"><\/span><b>Nh\u1eefng kinh nghi\u1ec7m th\u1ef1c t\u1ebf khi tri\u1ec3n khai ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 doanh nghi\u1ec7p Vi\u1ec7t Nam<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Trong qu\u00e1 tr\u00ecnh l\u00e0m vi\u1ec7c v\u1edbi nhi\u1ec1u doanh nghi\u1ec7p Vi\u1ec7t Nam, MAN nh\u1eadn th\u1ea5y c\u00f3 3 sai l\u1ea7m ph\u1ed5 bi\u1ebfn.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chi_kiem_toan_khi_co_van_de_phat_sinh\"><\/span><b>Ch\u1ec9 ki\u1ec3m to\u00e1n khi c\u00f3 v\u1ea5n \u0111\u1ec1 ph\u00e1t sinh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p ch\u1ec9 ki\u1ec3m to\u00e1n khi chu\u1ea9n b\u1ecb thanh tra thu\u1ebf ho\u1eb7c ph\u00e1t hi\u1ec7n th\u1ea5t tho\u00e1t l\u1edbn.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Khi \u0111\u00f3, d\u1eef li\u1ec7u \u0111\u00e3 ph\u00e1t sinh qu\u00e1 l\u00e2u v\u00e0 kh\u00f3 x\u1eed l\u00fd tri\u1ec7t \u0111\u1ec3. Chi ph\u00ed kh\u1eafc ph\u1ee5c th\u01b0\u1eddng cao h\u01a1n nhi\u1ec1u l\u1ea7n chi ph\u00ed ph\u00f2ng ng\u1eeba.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giao_toan_bo_kiem_soat_cho_mot_ca_nhan\"><\/span><b>Giao to\u00e0n b\u1ed9 ki\u1ec3m so\u00e1t cho m\u1ed9t c\u00e1 nh\u00e2n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 doanh nghi\u1ec7p \u0111\u1ec3 k\u1ebf to\u00e1n tr\u01b0\u1edfng ki\u00eam to\u00e0n b\u1ed9 ph\u00ea duy\u1ec7t v\u00e0 ki\u1ec3m so\u00e1t d\u1eef li\u1ec7u.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y t\u1ea1o ra r\u1ee7i ro l\u1edbn v\u00ec thi\u1ebfu c\u01a1 ch\u1ebf \u0111\u1ed1i chi\u1ebfu \u0111\u1ed9c l\u1eadp. Theo kinh nghi\u1ec7m t\u1eeb MAN, doanh nghi\u1ec7p c\u1ea7n ph\u00e2n t\u00e1ch r\u00f5 tr\u00e1ch nhi\u1ec7m gi\u1eefa ghi nh\u1eadn, ph\u00ea duy\u1ec7t v\u00e0 ki\u1ec3m tra.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Qua_phu_thuoc_vao_phan_mem_ma_bo_qua_kiem_soat_quy_trinh\"><\/span><b>Qu\u00e1 ph\u1ee5 thu\u1ed9c v\u00e0o ph\u1ea7n m\u1ec1m m\u00e0 b\u1ecf qua ki\u1ec3m so\u00e1t quy tr\u00ecnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p tin r\u1eb1ng d\u00f9ng ERP l\u00e0 \u0111\u1ee7 an to\u00e0n. Tuy nhi\u00ean ph\u1ea7n m\u1ec1m ch\u1ec9 l\u00e0 c\u00f4ng c\u1ee5.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu quy tr\u00ecnh ph\u00e2n quy\u1ec1n v\u00e0 ki\u1ec3m tra d\u1eef li\u1ec7u kh\u00f4ng ch\u1eb7t ch\u1ebd, sai l\u1ec7ch v\u1eabn c\u00f3 th\u1ec3 x\u1ea3y ra.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nen_chon_don_vi_kiem_toan_noi_bo_nhu_the_nao\"><\/span><b>Doanh nghi\u1ec7p n\u00ean ch\u1ecdn \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 nh\u01b0 th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n n\u00e0o c\u0169ng ph\u00f9 h\u1ee3p v\u1edbi ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 chuy\u00ean s\u00e2u.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p n\u00ean \u01b0u ti\u00ean c\u00e1c y\u1ebfu t\u1ed1:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kinh nghi\u1ec7m x\u1eed l\u00fd th\u1ef1c t\u1ebf<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hi\u1ec3u ph\u00e1p lu\u1eadt thu\u1ebf Vi\u1ec7t Nam<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 chuy\u00ean m\u00f4n qu\u1ea3n tr\u1ecb r\u1ee7i ro<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy tr\u00ecnh b\u1ea3o m\u1eadt r\u00f5 r\u00e0ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o d\u1ec5 \u1ee9ng d\u1ee5ng th\u1ef1c t\u1ebf<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 kh\u1ea3 n\u0103ng \u0111\u1ed3ng h\u00e0nh sau ki\u1ec3m to\u00e1n<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN &#8211; Master Accountant Network, gi\u00e1 tr\u1ecb c\u1ee7a ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 kh\u00f4ng n\u1eb1m \u1edf s\u1ed1 l\u01b0\u1ee3ng trang b\u00e1o c\u00e1o m\u00e0 n\u1eb1m \u1edf kh\u1ea3 n\u0103ng gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t r\u1ee7i ro th\u1ef1c t\u1ebf.<\/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 T\u00e2n B\u00ecnh gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t r\u1ee7i ro thu\u1ebf, t\u00e0i ch\u00ednh v\u00e0 v\u1eadn h\u00e0nh trong b\u1ed1i c\u1ea3nh quy \u0111\u1ecbnh qu\u1ea3n tr\u1ecb ng\u00e0y c\u00e0ng ch\u1eb7t ch\u1ebd. Vi\u1ec7c r\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3 kh\u00f4ng ch\u1ec9 gi\u00fap h\u1ea1n ch\u1ebf th\u1ea5t tho\u00e1t m\u00e0 c\u00f2n h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng v\u1eadn h\u00e0nh \u1ed5n \u0111\u1ecbnh v\u00e0 minh b\u1ea1ch h\u01a1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p \u0111ang c\u1ea7n m\u1ed9t \u0111\u01a1n v\u1ecb c\u00f3 kinh nghi\u1ec7m th\u1ef1c chi\u1ebfn trong ki\u1ec3m to\u00e1n, qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf t\u1ea1i Vi\u1ec7t Nam v\u00e0 t\u00e1i c\u1ea5u tr\u00fac ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, MAN &#8211; Master Accountant Network l\u00e0 l\u1ef1a ch\u1ecdn \u0111\u00e1ng c\u00e2n nh\u1eafc. \u0110\u1ed9i ng\u0169 chuy\u00ean gia h\u01a1n 30 n\u0103m kinh nghi\u1ec7m c\u1ee7a MAN hi\u1ec7n \u0111ang \u0111\u1ed3ng h\u00e0nh c\u00f9ng nhi\u1ec1u doanh nghi\u1ec7p t\u1ea1i Qu\u1eadn T\u00e2n B\u00ecnh, Qu\u1eadn 1, Qu\u1eadn 7, TP.HCM v\u00e0 B\u00ecnh D\u01b0\u01a1ng trong vi\u1ec7c x\u1eed l\u00fd r\u1ee7i ro t\u00e0i ch\u00ednh, thu\u1ebf v\u00e0 ki\u1ec3m so\u00e1t v\u1eadn h\u00e0nh.<\/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_Tan_Binh\"><\/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 T\u00e2n B\u00ecnh<\/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=\"Dich_vu_kiem_toan_noi_bo_Quan_Tan_Binh_co_bat_buoc_khong\"><\/span>D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn T\u00e2n B\u00ecnh c\u00f3 b\u1eaft bu\u1ed9c 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 ph\u1ea3i m\u1ecdi doanh nghi\u1ec7p \u0111\u1ec1u b\u1eaft bu\u1ed9c. Tuy nhi\u00ean nhi\u1ec1u doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng tri\u1ec3n khai \u0111\u1ec3 gi\u1ea3m r\u1ee7i ro thu\u1ebf v\u00e0 th\u1ea5t tho\u00e1t n\u1ed9i b\u1ed9.                    <\/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=\"Bao_lau_nen_kiem_toan_noi_bo_mot_lan\"><\/span>Bao l\u00e2u n\u00ean ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 m\u1ed9t l\u1ea7n?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p quy m\u00f4 v\u1eeba v\u00e0 l\u1edbn n\u00ean th\u1ef1c hi\u1ec7n \u0111\u1ecbnh k\u1ef3 m\u1ed7i n\u0103m ho\u1eb7c m\u1ed7i qu\u00fd v\u1edbi c\u00e1c b\u1ed9 ph\u1eadn r\u1ee7i ro cao.                    <\/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_phat_hien_gian_lan_khong\"><\/span>Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u00f3 ph\u00e1t hi\u1ec7n gian l\u1eadn kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. M\u1ed9t trong nh\u1eefng m\u1ee5c ti\u00eau quan tr\u1ecdng l\u00e0 ph\u00e1t hi\u1ec7n l\u1ed7 h\u1ed5ng ki\u1ec3m so\u00e1t v\u00e0 d\u1ea5u hi\u1ec7u gian l\u1eadn t\u00e0i ch\u00ednh.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nho_co_nen_thue_kiem_toan_noi_bo\"><\/span>Doanh nghi\u1ec7p nh\u1ecf c\u00f3 n\u00ean thu\u00ea ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. Doanh nghi\u1ec7p nh\u1ecf th\u01b0\u1eddng thi\u1ebfu quy tr\u00ecnh ki\u1ec3m so\u00e1t n\u00ean r\u1ee7i ro th\u1ea5t tho\u00e1t v\u00e0 sai s\u00f3t thu\u1ebf kh\u00e1 cao.                    <\/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=\"Dich_vu_kiem_toan_noi_bo_Quan_Tan_Binh_co_ho_tro_ngoai_TPHCM_khong\"><\/span>D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn T\u00e2n B\u00ecnh c\u00f3 h\u1ed7 tr\u1ee3 ngo\u00e0i TP.HCM kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. MAN hi\u1ec7n h\u1ed7 tr\u1ee3 kh\u00e1ch h\u00e0ng t\u1ea1i TP.HCM, B\u00ecnh D\u01b0\u01a1ng, \u0110\u1ed3ng Nai v\u00e0 nhi\u1ec1u t\u1ec9nh th\u00e0nh kh\u00e1c.                    <\/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\": \"D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn T\u00e2n B\u00ecnh c\u00f3 b\u1eaft bu\u1ed9c kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng ph\u1ea3i m\u1ecdi doanh nghi\u1ec7p \u0111\u1ec1u b\u1eaft bu\u1ed9c. 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Doanh nghi\u1ec7p nh\u1ecf th\u01b0\u1eddng thi\u1ebfu quy tr\u00ecnh ki\u1ec3m so\u00e1t n\u00ean r\u1ee7i ro th\u1ea5t tho\u00e1t v\u00e0 sai s\u00f3t thu\u1ebf kh\u00e1 cao.\"\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\": \"D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn T\u00e2n B\u00ecnh c\u00f3 h\u1ed7 tr\u1ee3 ngo\u00e0i TP.HCM kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. MAN hi\u1ec7n h\u1ed7 tr\u1ee3 kh\u00e1ch h\u00e0ng t\u1ea1i TP.HCM, B\u00ecnh D\u01b0\u01a1ng, \u0110\u1ed3ng Nai v\u00e0 nhi\u1ec1u t\u1ec9nh th\u00e0nh kh\u00e1c.\"\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 T\u00e2n B\u00ecnh \u0111ang \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, logistics, th\u01b0\u01a1ng m\u1ea1i v\u00e0 FDI quan t\u00e2m khi c\u00e1c quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n tr\u1ecb r\u1ee7i ro t\u00e0i ch\u00ednh, thu\u1ebf v\u00e0 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t trong giai \u0111o\u1ea1n 2026 &#8211; 2027. Ch\u1ec9 ri\u00eang t\u1ea1i TP.HCM, s\u1ed1 [&hellip;]<\/p>","protected":false},"author":5,"featured_media":5938,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[],"class_list":["post-5935","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\/5935","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=5935"}],"version-history":[{"count":2,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5935\/revisions"}],"predecessor-version":[{"id":5941,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5935\/revisions\/5941"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/5938"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=5935"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=5935"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=5935"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}