{"id":6103,"date":"2026-06-04T14:55:15","date_gmt":"2026-06-04T07:55:15","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=6103"},"modified":"2026-06-04T14:56:51","modified_gmt":"2026-06-04T07:56:51","slug":"dich-vu-kiem-toan-noi-bo-quan-2","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-2\/","title":{"rendered":"D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 2 uy t\u00edn gi\u00e1 r\u1ebb"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 2 \u0111ang tr\u1edf th\u00e0nh gi\u1ea3i ph\u00e1p c\u1ed1t l\u00f5i cho s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a doanh nghi\u1ec7p t\u1ea1i khu v\u1ef1c ph\u00eda \u0110\u00f4ng TP.HCM n\u0103m 2026. Trong b\u1ed1i c\u1ea3nh c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t, vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t v\u1eefng ch\u1eafc l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c \u0111\u1ec3 ph\u00f2ng ng\u1eeba r\u1ee7i ro t\u00e0i ch\u00ednh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Khu v\u1ef1c Th\u1ea3o \u0110i\u1ec1n, An Ph\u00fa, Th\u1ea1nh M\u1ef9 L\u1ee3i thu\u1ed9c Qu\u1eadn 2 (nay l\u00e0 Th\u00e0nh ph\u1ed1 Th\u1ee7 \u0110\u1ee9c) l\u00e0 n\u01a1i t\u1eadp trung c\u00e1c doanh nghi\u1ec7p FDI v\u00e0 c\u00f4ng ty t\u01b0 nh\u00e2n quy m\u00f4 l\u1edbn. C\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y \u0111ang \u0111\u1ed1i m\u1eb7t v\u1edbi b\u00e0i to\u00e1n t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed v\u1eadn h\u00e0nh v\u00e0 qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf t\u1ea1i Vi\u1ec7t Nam. B\u00e0i vi\u1ebft n\u00e0y cung c\u1ea5p g\u00f3c nh\u00ecn to\u00e0n di\u1ec7n v\u1ec1 gi\u1ea3i ph\u00e1p ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 t\u1ed1i \u01b0u.<\/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' ><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-2\/#Tom_tat_trong_tam_ve_Dich_vu_kiem_toan_noi_bo_Quan_2\" >T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 2<\/a><\/li><\/ul><\/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-2\/#Tai_sao_doanh_nghiep_can_Dich_vu_kiem_toan_noi_bo_Quan_2\" >T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 2?<\/a><ul class='ez-toc-list-level-3' ><li class='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-2\/#Cac_quy_dinh_phap_luat_hien_hanh_ve_kiem_toan_noi_bo_tai_Viet_Nam_la_gi\" >C\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh v\u1ec1 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 t\u1ea1i Vi\u1ec7t Nam l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-2\/#Nhung_loai_hinh_doanh_nghiep_nao_bat_buoc_phai_thuc_hien_kiem_toan_noi_bo\" >Nh\u1eefng lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n 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-5\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-2\/#Doanh_nghiep_chiu_muc_phat_hanh_chinh_bao_nhieu_neu_khong_tuan_thu\" >Doanh nghi\u1ec7p ch\u1ecbu m\u1ee9c ph\u1ea1t h\u00e0nh ch\u00ednh bao nhi\u00eau n\u1ebfu kh\u00f4ng tu\u00e2n th\u1ee7?<\/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-2\/#Nhung_rui_ro_trong_yeu_nao_xay_ra_neu_thieu_hoat_dong_kiem_toan_noi_bo\" >Nh\u1eefng r\u1ee7i ro tr\u1ecdng y\u1ebfu n\u00e0o x\u1ea3y ra n\u1ebfu thi\u1ebfu ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m 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-7\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-2\/#Quy_trinh_trien_khai_Dich_vu_kiem_toan_noi_bo_Quan_2_chuan_hoa_gom_cac_buoc_nao\" >Quy tr\u00ecnh tri\u1ec3n khai D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 2 chu\u1ea9n h\u00f3a g\u1ed3m c\u00e1c b\u01b0\u1edbc 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-8\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-2\/#Buoc_1_Khao_sat_hien_trang_hoat_dong_va_danh_gia_rui_ro_kiem_soat_ban_dau_la_gi\" >B\u01b0\u1edbc 1: Kh\u1ea3o s\u00e1t hi\u1ec7n tr\u1ea1ng ho\u1ea1t \u0111\u1ed9ng v\u00e0 \u0111\u00e1nh gi\u00e1 r\u1ee7i ro ki\u1ec3m so\u00e1t ban \u0111\u1ea7u l\u00e0 g\u00ec?<\/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-2\/#Buoc_2_Thiet_lap_ke_hoach_kiem_toan_noi_bo_chi_tiet_dua_tren_rui_ro_nhu_the_nao\" >B\u01b0\u1edbc 2: Thi\u1ebft l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 chi ti\u1ebft d\u1ef1a tr\u00ean r\u1ee7i ro nh\u01b0 th\u1ebf n\u00e0o?<\/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-2\/#Buoc_3_Thuc_hien_kiem_toan_hien_truong_va_kiem_tra_chung_tu_ke_toan_ra_sao\" >B\u01b0\u1edbc 3: Th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n hi\u1ec7n tr\u01b0\u1eddng v\u00e0 ki\u1ec3m tra ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ra sao?<\/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-2\/#Buoc_4_Lap_du_thao_bao_cao_kiem_toan_noi_bo_va_thao_luan_voi_ban_dieu_hanh_the_nao\" >B\u01b0\u1edbc 4: L\u1eadp d\u1ef1 th\u1ea3o b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 th\u1ea3o lu\u1eadn v\u1edbi ban \u0111i\u1ec1u h\u00e0nh th\u1ebf n\u00e0o?<\/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-2\/#Buoc_5_Phat_hanh_bao_cao_chinh_thuc_va_theo_doi_thuc_hien_kien_nghi_cai_tien_nhu_the_nao\" >B\u01b0\u1edbc 5: Ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o ch\u00ednh th\u1ee9c v\u00e0 theo d\u00f5i th\u1ef1c hi\u1ec7n ki\u1ebfn ngh\u1ecb c\u1ea3i ti\u1ebfn nh\u01b0 th\u1ebf n\u00e0o?<\/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-2\/#Giai_phap_quan_tri_rui_ro_tu_Dich_vu_kiem_toan_noi_bo_Quan_2_cua_MAN_co_gi_khac_biet\" >Gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb r\u1ee7i ro t\u1eeb D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 2 c\u1ee7a MAN c\u00f3 g\u00ec kh\u00e1c bi\u1ec7t?<\/a><ul class='ez-toc-list-level-3' ><li class='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-2\/#Phuong_phap_kiem_toan_dua_tren_danh_gia_rui_ro_thuc_te_cua_MAN_la_gi\" >Ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m to\u00e1n d\u1ef1a tr\u00ean \u0111\u00e1nh gi\u00e1 r\u1ee7i ro th\u1ef1c t\u1ebf c\u1ee7a MAN l\u00e0 g\u00ec?<\/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-2\/#Bang_gia_tham_khao_Dich_vu_kiem_toan_noi_bo_Quan_2_nam_2026_cua_MAN_la_bao_nhieu\" >B\u1ea3ng gi\u00e1 tham kh\u1ea3o D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 2 n\u0103m 2026 c\u1ee7a MAN l\u00e0 bao nhi\u00eau?<\/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-2\/#MAN_ho_tro_Dich_vu_kiem_toan_noi_bo_Quan_2_tai_nhung_khu_vuc_cu_the_nao\" >MAN h\u1ed7 tr\u1ee3 D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 2 t\u1ea1i nh\u1eefng khu v\u1ef1c c\u1ee5 th\u1ec3 n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-2\/#Nang_luc_chuyen_mon_va_cam_ket_cua_doi_ngu_CPA_tai_MAN_nhu_the_nao\" >N\u0103ng l\u1ef1c chuy\u00ean m\u00f4n v\u00e0 cam k\u1ebft c\u1ee7a \u0111\u1ed9i ng\u0169 CPA t\u1ea1i MAN nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 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-2\/#Case_study_thuc_te_MAN_xu_ly_rui_ro_kiem_soat_cho_doanh_nghiep_logistics_tai_Cat_Lai_Quan_2_nhu_the_nao\" >Case study th\u1ef1c t\u1ebf: MAN x\u1eed l\u00fd r\u1ee7i ro ki\u1ec3m so\u00e1t cho doanh nghi\u1ec7p logistics t\u1ea1i C\u00e1t L\u00e1i Qu\u1eadn 2 nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-2\/#Nhan_dinh_thuc_te_tu_chuyen_gia_MAN_ve_quan_tri_rui_ro_kiem_toan_noi_bo\" >Nh\u1eadn \u0111\u1ecbnh th\u1ef1c t\u1ebf t\u1eeb chuy\u00ean gia MAN v\u1ec1 qu\u1ea3n tr\u1ecb r\u1ee7i ro ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/a><ul class='ez-toc-list-level-3' ><li class='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-2\/#Cac_sai_lam_pho_bien_nhat_cua_doanh_nghiep_khi_tu_van_hanh_kiem_soat_noi_bo_la_gi\" >C\u00e1c sai l\u1ea7m ph\u1ed5 bi\u1ebfn nh\u1ea5t c\u1ee7a doanh nghi\u1ec7p khi t\u1ef1 v\u1eadn h\u00e0nh ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 l\u00e0 g\u00ec?<\/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-2\/#Cac_giai_phap_giup_toi_uu_hoa_dong_tien_va_chi_phi_thue_tu_kiem_toan_noi_bo_la_gi\" >C\u00e1c gi\u1ea3i ph\u00e1p gi\u00fap t\u1ed1i \u01b0u h\u00f3a d\u00f2ng ti\u1ec1n v\u00e0 chi ph\u00ed thu\u1ebf t\u1eeb ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 g\u00ec?<\/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-2\/#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-23\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-2\/#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-24\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-2\/#Cac_cau_hoi_thuong_gap_ve_Dich_vu_kiem_toan_noi_bo_Quan_2\" >C\u00e1c 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 2<\/a><ul class='ez-toc-list-level-3' ><li class='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-2\/#Doanh_nghiep_FDI_co_bat_buoc_phai_lam_kiem_toan_noi_bo_khong\" >Doanh nghi\u1ec7p FDI c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i l\u00e0m ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-2\/#Thue_ngoai_kiem_toan_noi_bo_giup_tiet_kiem_bao_nhieu_chi_phi\" >Thu\u00ea ngo\u00e0i ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 gi\u00fap ti\u1ebft ki\u1ec7m bao nhi\u00eau chi ph\u00ed?<\/a><\/li><li class='ez-toc-page-1 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-2\/#Bao_cao_kiem_toan_noi_bo_co_phai_nop_cho_co_quan_thue_khong\" >B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u00f3 ph\u1ea3i n\u1ed9p cho c\u01a1 quan thu\u1ebf kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-2\/#Doanh_nghiep_quy_mo_vua_va_nho_co_nen_thue_dich_vu_kiem_toan_noi_bo_khong\" >Doanh nghi\u1ec7p quy m\u00f4 v\u1eeba v\u00e0 nh\u1ecf c\u00f3 n\u00ean thu\u00ea d\u1ecbch v\u1ee5 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-29\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-2\/#Quy_dinh_xu_phat_hanh_chinh_doi_voi_hanh_vi_khong_thuc_hien_kiem_toan_noi_bo_the_nao\" >Quy \u0111\u1ecbnh x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 th\u1ebf n\u00e0o?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Tom_tat_trong_tam_ve_Dich_vu_kiem_toan_noi_bo_Quan_2\"><\/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 2<\/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;\">D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 2 l\u00e0 ho\u1ea1t \u0111\u1ed9ng \u0111\u00e1nh gi\u00e1 \u0111\u1ed9c l\u1eadp v\u1ec1 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, quy tr\u00ecnh qu\u1ea3n l\u00fd r\u1ee7i ro v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng v\u1eadn h\u00e0nh c\u1ee7a doanh nghi\u1ec7p t\u1ea1i khu v\u1ef1c Qu\u1eadn 2.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u00e1t hi\u1ec7n s\u1edbm c\u00e1c k\u1ebd h\u1edf qu\u1ea3n l\u00fd, ng\u0103n ch\u1eb7n gian l\u1eadn t\u00e0i ch\u00ednh, b\u1ea3o v\u1ec7 t\u00e0i s\u1ea3n doanh nghi\u1ec7p v\u00e0 h\u1ed7 tr\u1ee3 ban gi\u00e1m \u0111\u1ed1c ra quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u h\u00e0nh ch\u00ednh x\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 \u00e1p d\u1ee5ng tr\u1ef1c ti\u1ebfp cho c\u00e1c c\u00f4ng ty ni\u00eam y\u1ebft, doanh nghi\u1ec7p c\u00f3 v\u1ed1n nh\u00e0 n\u01b0\u1edbc, c\u00f4ng ty FDI, doanh nghi\u1ec7p t\u01b0 nh\u00e2n quy m\u00f4 l\u1edbn v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 \u0111\u1ecbnh k\u1ef3 h\u00e0ng n\u0103m, tr\u01b0\u1edbc c\u00e1c k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf, khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i l\u1edbn v\u1ec1 c\u01a1 c\u1ea5u nh\u00e2n s\u1ef1 ho\u1eb7c khi ph\u00e1t hi\u1ec7n d\u1ea5u hi\u1ec7u th\u1ea5t tho\u00e1t t\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Tai_sao_doanh_nghiep_can_Dich_vu_kiem_toan_noi_bo_Quan_2\"><\/span><b>T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 2?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6107\" aria-describedby=\"caption-attachment-6107\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6107\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-sao-doanh-nghiep-can-Dich-vu-kiem-toan-noi-bo-Quan-2.jpg\" alt=\"T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 2\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-sao-doanh-nghiep-can-Dich-vu-kiem-toan-noi-bo-Quan-2.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-sao-doanh-nghiep-can-Dich-vu-kiem-toan-noi-bo-Quan-2-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-sao-doanh-nghiep-can-Dich-vu-kiem-toan-noi-bo-Quan-2-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-sao-doanh-nghiep-can-Dich-vu-kiem-toan-noi-bo-Quan-2-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-sao-doanh-nghiep-can-Dich-vu-kiem-toan-noi-bo-Quan-2-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6107\" class=\"wp-caption-text\">T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 2<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Nhu c\u1ea7u s\u1eed d\u1ee5ng D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 2 t\u0103ng nhanh do s\u1ef1 ph\u00e1t tri\u1ec3n m\u1ea1nh m\u1ebd c\u1ee7a c\u00e1c doanh nghi\u1ec7p t\u1ea1i c\u00e1c khu \u0111\u00f4 th\u1ecb m\u1edbi. Vi\u1ec7c t\u1ef1 \u0111\u00e1nh gi\u00e1 h\u1ec7 th\u1ed1ng gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng ng\u0103n ng\u1eeba c\u00e1c t\u1ed5n th\u1ea5t t\u00e0i ch\u00ednh kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_quy_dinh_phap_luat_hien_hanh_ve_kiem_toan_noi_bo_tai_Viet_Nam_la_gi\"><\/span><b>C\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh v\u1ec1 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 t\u1ea1i Vi\u1ec7t Nam l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh ph\u00e1p l\u00fd v\u1ec1 ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 t\u1ea1i Vi\u1ec7t Nam r\u1ea5t ch\u1eb7t ch\u1ebd v\u00e0 r\u00f5 r\u00e0ng:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh tr\u1ef1c ti\u1ebfp b\u1edfi <\/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\"><b>Decree 05\/2019\/ND-CP<\/b><\/a><span style=\"font-weight: 400;\"> ban h\u00e0nh b\u1edfi Ch\u00ednh ph\u1ee7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Thong-tu-67-2020-TT-BTC-Quy-che-mau-ve-kiem-toan-noi-bo-ap-dung-cho-co-quan-nha-nuoc-428956.aspx\" target=\"_blank\" rel=\"noopener\"><b>Th\u00f4ng t\u01b0 67\/2020\/TT-BTC<\/b><\/a><span style=\"font-weight: 400;\"> h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u1ec1 quy ch\u1ebf m\u1eabu v\u00e0 chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 \u00e1p d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ph\u1ea3i tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc \u0111\u1ed9c l\u1eadp, kh\u00e1ch quan, ch\u00ednh tr\u1ef1c v\u00e0 b\u1ea3o m\u1eadt th\u00f4ng tin tuy\u1ec7t \u0111\u1ed1i trong su\u1ed1t qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 \u0111\u1ecbnh k\u1ef3 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Nhung_loai_hinh_doanh_nghiep_nao_bat_buoc_phai_thuc_hien_kiem_toan_noi_bo\"><\/span><b>Nh\u1eefng lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 9 c\u1ee7a <\/span><b>Decree 05\/2019\/ND-CP<\/b><span style=\"font-weight: 400;\">, c\u00e1c \u0111\u01a1n v\u1ecb sau b\u1eaft bu\u1ed9c ph\u1ea3i t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c c\u00f4ng ty ni\u00eam y\u1ebft tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng theo m\u00f4 h\u00ecnh c\u00f4ng ty m\u1eb9 &#8211; c\u00f4ng ty con c\u00f3 t\u1ef7 l\u1ec7 v\u1ed1n g\u00f3p c\u1ee7a nh\u00e0 n\u01b0\u1edbc tr\u00ean 50%.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c c\u00f4ng ty m\u1eb9 l\u00e0 doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp t\u1ef1 \u0111\u1ea3m b\u1ea3o chi th\u01b0\u1eddng xuy\u00ean v\u00e0 chi \u0111\u1ea7u t\u01b0 c\u00f3 qu\u1ef9 l\u01b0\u01a1ng h\u00e0ng n\u0103m t\u1eeb 20 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean ho\u1eb7c s\u1eed d\u1ee5ng t\u1eeb 200 lao \u0111\u1ed9ng tr\u1edf l\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, c\u00f4ng ty b\u1ea3o hi\u1ec3m v\u00e0 c\u00e1c \u0111\u1ecbnh ch\u1ebf t\u00e0i ch\u00ednh kh\u00e1c theo quy \u0111\u1ecbnh chuy\u00ean ng\u00e0nh.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_chiu_muc_phat_hanh_chinh_bao_nhieu_neu_khong_tuan_thu\"><\/span><b>Doanh nghi\u1ec7p ch\u1ecbu m\u1ee9c ph\u1ea1t h\u00e0nh ch\u00ednh bao nhi\u00eau n\u1ebfu kh\u00f4ng tu\u00e2n th\u1ee7?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u00e1c m\u1ee9c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 r\u1ea5t nghi\u00eam kh\u1eafc:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 VND \u0111\u1ebfn 20.000.000 VND \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng ban h\u00e0nh quy ch\u1ebf ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 VND \u0111\u1ebfn 30.000.000 VND \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 khi thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 30.000.000 VND \u0111\u1ebfn 40.000.000 VND \u0111\u1ed1i v\u1edbi h\u00e0nh vi c\u1ea3n tr\u1edf ho\u1eb7c kh\u00f4ng cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u cho ki\u1ec3m to\u00e1n vi\u00ean th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t b\u1ed5 sung bao g\u1ed3m vi\u1ec7c bu\u1ed9c ph\u1ea3i kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3, t\u1ed5 ch\u1ee9c l\u1ea1i b\u1ed9 m\u00e1y v\u00e0 ho\u00e0n thi\u1ec7n quy ch\u1ebf trong th\u1eddi gian quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh x\u1eed ph\u1ea1t c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 theo <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-41-2018-ND-CP-quy-dinh-xu-phat-vi-pham-hanh-chinh-trong-linh-vuc-ke-toan-363484.aspx\" target=\"_blank\" rel=\"noopener\"><b>Decree 41\/2018\/ND-CP<\/b><\/a><span style=\"font-weight: 400;\"> c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Nhung_rui_ro_trong_yeu_nao_xay_ra_neu_thieu_hoat_dong_kiem_toan_noi_bo\"><\/span><b>Nh\u1eefng r\u1ee7i ro tr\u1ecdng y\u1ebfu n\u00e0o x\u1ea3y ra n\u1ebfu thi\u1ebfu ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c thi\u1ebfu \u0111i s\u1ef1 gi\u00e1m s\u00e1t \u0111\u1ed9c l\u1eadp c\u1ee7a D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 2 s\u1ebd khi\u1ebfn doanh nghi\u1ec7p \u0111\u1ed1i m\u1eb7t v\u1edbi nhi\u1ec1u nguy c\u01a1 l\u1edbn:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u1ee7i ro th\u1ea5t tho\u00e1t t\u00e0i s\u1ea3n:<\/b><span style=\"font-weight: 400;\"> Nh\u00e2n vi\u00ean l\u1ee3i d\u1ee5ng k\u1ebd h\u1edf quy tr\u00ecnh \u0111\u1ec3 bi\u1ec3n th\u1ee7 qu\u1ef9, th\u00f4ng \u0111\u1ed3ng n\u00e2ng gi\u00e1 mua v\u1eadt t\u01b0 ho\u1eb7c gian l\u1eadn h\u00e0ng t\u1ed3n kho.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u1ee7i ro truy thu thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> S\u1ed5 s\u00e1ch k\u1ebf to\u00e1n kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p l\u1ec7 d\u1eabn \u0111\u1ebfn b\u1ecb ph\u1ea1t n\u1eb7ng khi quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u1ee7i ro v\u1eadn h\u00e0nh k\u00e9m hi\u1ec7u qu\u1ea3:<\/b><span style=\"font-weight: 400;\"> Quy tr\u00ecnh ph\u1ed1i h\u1ee3p gi\u1eefa c\u00e1c ph\u00f2ng ban ch\u1ed3ng ch\u00e9o, n\u0103ng su\u1ea5t lao \u0111\u1ed9ng th\u1ea5p g\u00e2y l\u00e3ng ph\u00ed chi ph\u00ed v\u1eadn h\u00e0nh doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u1ee7i ro sai l\u1ec7ch th\u00f4ng tin:<\/b><span style=\"font-weight: 400;\"> B\u00e1o c\u00e1o t\u00e0i ch\u00ednh cung c\u1ea5p cho ban qu\u1ea3n tr\u1ecb ch\u1ee9a \u0111\u1ef1ng nhi\u1ec1u l\u1ed7i sai s\u00f3t nghi\u00eam tr\u1ecdng l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn quy\u1ebft \u0111\u1ecbnh kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u1ee7i ro m\u1ea5t uy t\u00edn th\u01b0\u01a1ng hi\u1ec7u:<\/b><span style=\"font-weight: 400;\"> Vi ph\u1ea1m ph\u00e1p lu\u1eadt lao \u0111\u1ed9ng, m\u00f4i tr\u01b0\u1eddng ho\u1eb7c thu\u1ebf d\u1eabn \u0111\u1ebfn vi\u1ec7c doanh nghi\u1ec7p b\u1ecb c\u00f4ng khai sai ph\u1ea1m tr\u00ean c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n truy\u1ec1n th\u00f4ng.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_trien_khai_Dich_vu_kiem_toan_noi_bo_Quan_2_chuan_hoa_gom_cac_buoc_nao\"><\/span><b>Quy tr\u00ecnh tri\u1ec3n khai D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 2 chu\u1ea9n h\u00f3a g\u1ed3m c\u00e1c b\u01b0\u1edbc n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6106\" aria-describedby=\"caption-attachment-6106\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6106\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Quy-trinh-trien-khai-Dich-vu-kiem-toan-noi-bo-Quan-2-chuan-hoa-gom-cac-buoc-nao.jpg\" alt=\"Quy tr\u00ecnh tri\u1ec3n khai D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 2 chu\u1ea9n h\u00f3a g\u1ed3m c\u00e1c b\u01b0\u1edbc n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Quy-trinh-trien-khai-Dich-vu-kiem-toan-noi-bo-Quan-2-chuan-hoa-gom-cac-buoc-nao.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Quy-trinh-trien-khai-Dich-vu-kiem-toan-noi-bo-Quan-2-chuan-hoa-gom-cac-buoc-nao-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Quy-trinh-trien-khai-Dich-vu-kiem-toan-noi-bo-Quan-2-chuan-hoa-gom-cac-buoc-nao-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Quy-trinh-trien-khai-Dich-vu-kiem-toan-noi-bo-Quan-2-chuan-hoa-gom-cac-buoc-nao-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Quy-trinh-trien-khai-Dich-vu-kiem-toan-noi-bo-Quan-2-chuan-hoa-gom-cac-buoc-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6106\" class=\"wp-caption-text\">Quy tr\u00ecnh tri\u1ec3n khai D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 2 chu\u1ea9n h\u00f3a g\u1ed3m c\u00e1c b\u01b0\u1edbc n\u00e0o<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Quy tr\u00ecnh ki\u1ec3m to\u00e1n khoa h\u1ecdc gi\u00fap doanh nghi\u1ec7p nh\u1eadn di\u1ec7n r\u00f5 c\u00e1c \u0111i\u1ec3m y\u1ebfu trong b\u1ed9 m\u00e1y v\u1eadn h\u00e0nh. \u0110\u1ec3 mang l\u1ea1i gi\u00e1 tr\u1ecb cao nh\u1ea5t cho kh\u00e1ch h\u00e0ng, quy tr\u00ecnh <\/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 2 \u0111\u01b0\u1ee3c tri\u1ec3n khai qua 5 b\u01b0\u1edbc chuy\u00ean nghi\u1ec7p.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_Khao_sat_hien_trang_hoat_dong_va_danh_gia_rui_ro_kiem_soat_ban_dau_la_gi\"><\/span><b>B\u01b0\u1edbc 1: Kh\u1ea3o s\u00e1t hi\u1ec7n tr\u1ea1ng ho\u1ea1t \u0111\u1ed9ng v\u00e0 \u0111\u00e1nh gi\u00e1 r\u1ee7i ro ki\u1ec3m so\u00e1t ban \u0111\u1ea7u l\u00e0 g\u00ec?<\/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;\">Nghi\u00ean c\u1ee9u s\u01a1 \u0111\u1ed3 t\u1ed5 ch\u1ee9c, ch\u1ee9c n\u0103ng nhi\u1ec7m v\u1ee5 v\u00e0 h\u1ec7 th\u1ed1ng ph\u00e2n quy\u1ec1n ph\u00e2n nhi\u1ec7m c\u1ee7a t\u1eebng ph\u00f2ng ban trong doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ebfn h\u00e0nh ph\u1ecfng v\u1ea5n tr\u1ef1c ti\u1ebfp ban l\u00e3nh \u0111\u1ea1o v\u00e0 tr\u01b0\u1edfng c\u00e1c b\u1ed9 ph\u1eadn \u0111\u1ec3 n\u1eafm b\u1eaft m\u1ee5c ti\u00eau kinh doanh c\u00f9ng c\u00e1c m\u1ed1i quan ng\u1ea1i l\u1edbn nh\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e1nh gi\u00e1 thi\u1ebft k\u1ebf c\u1ee7a h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 hi\u1ec7n t\u1ea1i xem \u0111\u00e3 \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt Vi\u1ec7t Nam hay ch\u01b0a.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh c\u00e1c khu v\u1ef1c c\u00f3 m\u1ee9c \u0111\u1ed9 r\u1ee7i ro cao nh\u1ea5t nh\u01b0 quy tr\u00ecnh mua h\u00e0ng, quy tr\u00ecnh thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c quy tr\u00ecnh qu\u1ea3n l\u00fd h\u00e0ng t\u1ed3n kho.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp bi\u00ean b\u1ea3n kh\u1ea3o s\u00e1t hi\u1ec7n tr\u1ea1ng l\u00e0m c\u01a1 s\u1edf d\u1eef li\u1ec7u \u0111\u1ec3 thi\u1ebft k\u1ebf ch\u01b0\u01a1ng tr\u00ecnh ki\u1ec3m to\u00e1n cho c\u00e1c b\u01b0\u1edbc ti\u1ebfp theo.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_Thiet_lap_ke_hoach_kiem_toan_noi_bo_chi_tiet_dua_tren_rui_ro_nhu_the_nao\"><\/span><b>B\u01b0\u1edbc 2: Thi\u1ebft l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 chi ti\u1ebft d\u1ef1a tr\u00ean r\u1ee7i ro nh\u01b0 th\u1ebf n\u00e0o?<\/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;\">X\u00e1c \u0111\u1ecbnh r\u00f5 r\u00e0ng m\u1ee5c ti\u00eau, ph\u1ea1m vi, \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m to\u00e1n v\u00e0 th\u1eddi gian d\u1ef1 ki\u1ebfn ho\u00e0n th\u00e0nh \u0111\u1ee3t ki\u1ec3m to\u00e1n th\u1ef1c t\u1ebf t\u1ea1i doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p ch\u1ecdn m\u1eabu ki\u1ec3m tra ph\u00f9 h\u1ee3p d\u1ef1a tr\u00ean m\u1ee9c \u0111\u1ed9 r\u1ee7i ro v\u00e0 kh\u1ed1i l\u01b0\u1ee3ng giao d\u1ecbch ph\u00e1t sinh c\u1ee7a t\u1eebng b\u1ed9 ph\u1eadn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e2n c\u00f4ng nh\u00e2n s\u1ef1 ki\u1ec3m to\u00e1n c\u00f3 n\u0103ng l\u1ef1c chuy\u00ean m\u00f4n ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c th\u00f9 ng\u00e0nh ngh\u1ec1 kinh doanh c\u1ee7a kh\u00e1ch h\u00e0ng t\u1ea1i Qu\u1eadn 2.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e2y d\u1ef1ng c\u00e1c bi\u1ec3u m\u1eabu ki\u1ec3m tra chi ti\u1ebft, c\u00e1c b\u1ed9 c\u00e2u h\u1ecfi ph\u1ecfng v\u1ea5n s\u00e2u \u00e1p d\u1ee5ng cho t\u1eebng quy tr\u00ecnh v\u1eadn h\u00e0nh c\u1ee5 th\u1ec3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">G\u1eedi k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n chi ti\u1ebft cho ban \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p duy\u1ec7t v\u00e0 th\u1ed1ng nh\u1ea5t l\u1ecbch l\u00e0m vi\u1ec7c ph\u1ed1i h\u1ee3p gi\u1eefa c\u00e1c ph\u00f2ng ban.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_Thuc_hien_kiem_toan_hien_truong_va_kiem_tra_chung_tu_ke_toan_ra_sao\"><\/span><b>B\u01b0\u1edbc 3: Th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n hi\u1ec7n tr\u01b0\u1eddng v\u00e0 ki\u1ec3m tra ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ra sao?<\/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;\">Ki\u1ec3m tra t\u00ednh h\u1ee3p l\u00fd, h\u1ee3p ph\u00e1p c\u1ee7a c\u00e1c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra v\u00e0 \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n c\u00e1c th\u1eed nghi\u1ec7m ki\u1ec3m so\u00e1t \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 vi\u1ec7c tu\u00e2n th\u1ee7 th\u1ef1c t\u1ebf c\u1ee7a nh\u00e2n vi\u00ean \u0111\u1ed1i v\u1edbi c\u00e1c quy ch\u1ebf, quy tr\u00ecnh do doanh nghi\u1ec7p ban h\u00e0nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c x\u00e1c minh th\u1ef1c t\u1ebf nh\u01b0 ch\u1ee9ng ki\u1ebfn ki\u1ec3m k\u00ea qu\u1ef9 ti\u1ec1n m\u1eb7t, ki\u1ec3m k\u00ea h\u00e0ng t\u1ed3n kho t\u1ea1i kho b\u00e3i ho\u1eb7c \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 tr\u1ef1c ti\u1ebfp v\u1edbi kh\u00e1ch h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ecfng v\u1ea5n nh\u00e2n vi\u00ean v\u1eadn h\u00e0nh tr\u1ef1c ti\u1ebfp \u0111\u1ec3 l\u00e0m r\u00f5 c\u00e1c \u0111i\u1ec3m nghi v\u1ea5n ho\u1eb7c c\u00e1c giao d\u1ecbch c\u00f3 d\u1ea5u hi\u1ec7u b\u1ea5t th\u01b0\u1eddng trong qu\u00e1 tr\u00ecnh ki\u1ec3m tra.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ghi ch\u00e9p \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ph\u00e1t hi\u1ec7n ki\u1ec3m to\u00e1n, thu th\u1eadp c\u00e1c b\u1eb1ng ch\u1ee9ng li\u00ean quan v\u00e0 l\u01b0u gi\u1eef v\u00e0o h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n m\u1ed9t c\u00e1ch khoa h\u1ecdc.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_4_Lap_du_thao_bao_cao_kiem_toan_noi_bo_va_thao_luan_voi_ban_dieu_hanh_the_nao\"><\/span><b>B\u01b0\u1edbc 4: L\u1eadp d\u1ef1 th\u1ea3o b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 th\u1ea3o lu\u1eadn v\u1edbi ban \u0111i\u1ec1u h\u00e0nh th\u1ebf n\u00e0o?<\/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;\">T\u1ed5ng h\u1ee3p t\u1ea5t c\u1ea3 c\u00e1c ph\u00e1t hi\u1ec7n ki\u1ec3m to\u00e1n, ph\u00e2n nh\u00f3m c\u00e1c \u0111i\u1ec3m y\u1ebfu theo m\u1ee9c \u0111\u1ed9 r\u1ee7i ro t\u1eeb cao, trung b\u00ecnh \u0111\u1ebfn th\u1ea5p \u0111\u1ec3 doanh nghi\u1ec7p d\u1ec5 x\u1eed l\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e2n t\u00edch nguy\u00ean nh\u00e2n g\u1ed1c r\u1ec5 d\u1eabn \u0111\u1ebfn c\u00e1c sai ph\u1ea1m v\u00e0 \u0111\u00e1nh gi\u00e1 h\u1eadu qu\u1ea3 t\u00e0i ch\u00ednh, ph\u00e1p l\u00fd ti\u1ec1m \u1ea9n n\u1ebfu kh\u00f4ng kh\u1eafc ph\u1ee5c k\u1ecbp th\u1eddi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01b0a ra c\u00e1c gi\u1ea3i ph\u00e1p kh\u1eafc ph\u1ee5c c\u1ee5 th\u1ec3, kh\u1ea3 thi v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng c\u0169ng nh\u01b0 ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">G\u1eedi b\u1ea3n d\u1ef1 th\u1ea3o b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n cho ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u c\u00e1c b\u1ed9 ph\u1eadn \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n \u0111\u1ec3 h\u1ecd \u0111\u01b0a ra \u00fd ki\u1ebfn gi\u1ea3i tr\u00ecnh ch\u00ednh th\u1ee9c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c bu\u1ed5i h\u1ecdp th\u1ea3o lu\u1eadn tr\u1ef1c ti\u1ebfp gi\u1eefa nh\u00f3m ki\u1ec3m to\u00e1n v\u00e0 ban \u0111i\u1ec1u h\u00e0nh nh\u1eb1m th\u1ed1ng nh\u1ea5t v\u1ec1 c\u00e1c ph\u00e1t hi\u1ec7n v\u00e0 k\u1ebf ho\u1ea1ch h\u00e0nh \u0111\u1ed9ng kh\u1eafc ph\u1ee5c.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_5_Phat_hanh_bao_cao_chinh_thuc_va_theo_doi_thuc_hien_kien_nghi_cai_tien_nhu_the_nao\"><\/span><b>B\u01b0\u1edbc 5: Ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o ch\u00ednh th\u1ee9c v\u00e0 theo d\u00f5i th\u1ef1c hi\u1ec7n ki\u1ebfn ngh\u1ecb c\u1ea3i ti\u1ebfn nh\u01b0 th\u1ebf n\u00e0o?<\/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;\">Ho\u00e0n thi\u1ec7n b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 ch\u00ednh th\u1ee9c d\u1ef1a tr\u00ean k\u1ebft qu\u1ea3 th\u1ed1ng nh\u1ea5t t\u1ea1i bu\u1ed5i h\u1ecdp gi\u1ea3i tr\u00ecnh v\u1edbi ban \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o ch\u00ednh th\u1ee9c ph\u1ea3i n\u00eau r\u00f5 k\u1ebf ho\u1ea1ch kh\u1eafc ph\u1ee5c, th\u1eddi h\u1ea1n ho\u00e0n th\u00e0nh c\u1ee5 th\u1ec3 v\u00e0 ph\u00e2n c\u00f4ng r\u00f5 tr\u00e1ch nhi\u1ec7m cho t\u1eebng c\u00e1 nh\u00e2n, b\u1ed9 ph\u1eadn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">G\u1eedi b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n ch\u00ednh th\u1ee9c \u0111\u1ebfn H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, Ban ki\u1ec3m so\u00e1t v\u00e0 T\u1ed5ng gi\u00e1m \u0111\u1ed1c \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 ch\u1ec9 \u0111\u1ea1o \u0111i\u1ec1u h\u00e0nh ho\u1ea1t \u0111\u1ed9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo d\u00f5i s\u00e1t sao ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n c\u00e1c ki\u1ebfn ngh\u1ecb c\u1ea3i ti\u1ebfn c\u1ee7a c\u00e1c b\u1ed9 ph\u1eadn li\u00ean quan theo \u0111\u00fang th\u1eddi h\u1ea1n \u0111\u00e3 cam k\u1ebft trong b\u00e1o c\u00e1o.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00ednh hi\u1ec7u qu\u1ea3 c\u1ee7a c\u00e1c bi\u1ec7n ph\u00e1p c\u1ea3i ti\u1ebfn \u0111\u00e3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o c\u00e1c l\u1ed7 h\u1ed5ng r\u1ee7i ro \u0111\u00e3 \u0111\u01b0\u1ee3c x\u1eed l\u00fd tri\u1ec7t \u0111\u1ec3.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Giai_phap_quan_tri_rui_ro_tu_Dich_vu_kiem_toan_noi_bo_Quan_2_cua_MAN_co_gi_khac_biet\"><\/span><b>Gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb r\u1ee7i ro t\u1eeb D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 2 c\u1ee7a MAN c\u00f3 g\u00ec kh\u00e1c bi\u1ec7t?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6105\" aria-describedby=\"caption-attachment-6105\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6105\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Giai-phap-quan-tri-rui-ro-tu-Dich-vu-kiem-toan-noi-bo-Quan-2-cua-MAN-co-gi-khac-biet.jpg\" alt=\"Gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb r\u1ee7i ro t\u1eeb D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 2 c\u1ee7a MAN c\u00f3 g\u00ec kh\u00e1c bi\u1ec7t\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Giai-phap-quan-tri-rui-ro-tu-Dich-vu-kiem-toan-noi-bo-Quan-2-cua-MAN-co-gi-khac-biet.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Giai-phap-quan-tri-rui-ro-tu-Dich-vu-kiem-toan-noi-bo-Quan-2-cua-MAN-co-gi-khac-biet-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Giai-phap-quan-tri-rui-ro-tu-Dich-vu-kiem-toan-noi-bo-Quan-2-cua-MAN-co-gi-khac-biet-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Giai-phap-quan-tri-rui-ro-tu-Dich-vu-kiem-toan-noi-bo-Quan-2-cua-MAN-co-gi-khac-biet-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Giai-phap-quan-tri-rui-ro-tu-Dich-vu-kiem-toan-noi-bo-Quan-2-cua-MAN-co-gi-khac-biet-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6105\" class=\"wp-caption-text\">Gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb r\u1ee7i ro t\u1eeb D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 2 c\u1ee7a MAN c\u00f3 g\u00ec kh\u00e1c bi\u1ec7t<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">S\u1ef1 h\u1ed7 tr\u1ee3 t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c chuy\u00ean nghi\u1ec7p b\u00ean ngo\u00e0i l\u00e0 ph\u01b0\u01a1ng \u00e1n t\u1ed1i \u01b0u gi\u00fap doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m chi ph\u00ed v\u00e0 n\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng ki\u1ec3m so\u00e1t. MAN &#8211; Master Accountant Network mang \u0111\u1ebfn gi\u1ea3i ph\u00e1p to\u00e0n di\u1ec7n \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf ri\u00eang cho t\u1eebng lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phuong_phap_kiem_toan_dua_tren_danh_gia_rui_ro_thuc_te_cua_MAN_la_gi\"><\/span><b>Ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m to\u00e1n d\u1ef1a tr\u00ean \u0111\u00e1nh gi\u00e1 r\u1ee7i ro th\u1ef1c t\u1ebf c\u1ee7a MAN l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p l\u00e0m vi\u1ec7c c\u1ee7a ch\u00fang t\u00f4i t\u1eadp trung tr\u1ef1c ti\u1ebfp v\u00e0o c\u00e1c v\u1ea5n \u0111\u1ec1 c\u1ed1t l\u00f5i c\u1ee7a doanh nghi\u1ec7p:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u00fang t\u00f4i t\u1eadp trung \u0111\u00e1nh gi\u00e1 s\u00e2u v\u00e0o c\u00e1c khu v\u1ef1c c\u00f3 m\u1eadt \u0111\u1ed9 r\u1ee7i ro cao \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn d\u00f2ng ti\u1ec1n v\u00e0 l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN, ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n ph\u1ea3i g\u1eafn li\u1ec1n v\u1edbi th\u1ef1c t\u1ebf v\u1eadn h\u00e0nh, tr\u00e1nh vi\u1ec7c ki\u1ec3m tra l\u00fd thuy\u1ebft su\u00f4ng g\u00e2y l\u00e3ng ph\u00ed th\u1eddi gian c\u1ee7a kh\u00e1ch h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m l\u01b0u \u00fd r\u1eb1ng vi\u1ec7c ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd c\u00e1c r\u1ee7i ro thu\u1ebf t\u1ea1i Vi\u1ec7t Nam l\u00e0 y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh \u0111\u1ebfn s\u1ef1 s\u1ed1ng c\u00f2n c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u00fang t\u00f4i k\u1ebft h\u1ee3p ki\u1ec3m tra t\u00ednh tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u1edbi vi\u1ec7c t\u01b0 v\u1ea5n c\u00e1c ph\u01b0\u01a1ng \u00e1n t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed thu\u1ebf t\u1ea1i Vi\u1ec7t Nam m\u1ed9t c\u00e1ch h\u1ee3p ph\u00e1p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea3i ph\u00e1p t\u1eeb MAN &#8211; Master Accountant Network gi\u00fap doanh nghi\u1ec7p x\u00e2y d\u1ef1ng b\u1ed9 m\u00e1y ki\u1ec3m so\u00e1t tinh g\u1ecdn, hi\u1ec7u qu\u1ea3 v\u00e0 kh\u00f4ng g\u00e2y c\u1ea3n tr\u1edf \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Bang_gia_tham_khao_Dich_vu_kiem_toan_noi_bo_Quan_2_nam_2026_cua_MAN_la_bao_nhieu\"><\/span><b>B\u1ea3ng gi\u00e1 tham kh\u1ea3o D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 2 n\u0103m 2026 c\u1ee7a MAN l\u00e0 bao nhi\u00eau?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u00fap qu\u00fd doanh nghi\u1ec7p d\u1ec5 d\u00e0ng l\u1eadp k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch, ch\u00fang t\u00f4i cung c\u1ea5p <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/bang-gia-dich-vu-kiem-toan-chi-tiet\/\"><span style=\"font-weight: 400;\">b\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/span><\/a><span style=\"font-weight: 400;\"> tham kh\u1ea3o d\u01b0\u1edbi \u0111\u00e2y. Chi ph\u00ed ch\u00ednh th\u1ee9c s\u1ebd \u0111\u01b0\u1ee3c b\u00e1o gi\u00e1 chi ti\u1ebft sau khi ch\u00fang t\u00f4i ti\u1ebfn h\u00e0nh kh\u1ea3o s\u00e1t s\u01a1 b\u1ed9 t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/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 2<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"width: 20.8417%; text-align: center;\"><b>Business size<\/b><\/td>\n<td style=\"width: 26.0521%; text-align: center;\"><b>Doanh thu n\u0103m (\u01af\u1edbc t\u00ednh)<\/b><\/td>\n<td style=\"width: 30.7615%; text-align: center;\"><b>Ph\u1ea1m vi ki\u1ec3m to\u00e1n ch\u1ee7 y\u1ebfu<\/b><\/td>\n<td style=\"width: 21.3427%; text-align: center;\"><b>Chi ph\u00ed tham kh\u1ea3o (VND\/N\u0103m)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.8417%; text-align: center;\"><span style=\"font-weight: 400;\">Medium-sized enterprises<\/span><\/td>\n<td style=\"width: 26.0521%; text-align: center;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi 100 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"width: 30.7615%; text-align: center;\"><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n 2 quy tr\u00ecnh tr\u1ecdng y\u1ebfu (Mua h\u00e0ng, B\u00e1n h\u00e0ng, Qu\u1ea3n l\u00fd kho)<\/span><\/td>\n<td style=\"width: 21.3427%; text-align: center;\"><span style=\"font-weight: 400;\">45.000.000 &#8211; 75.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.8417%; text-align: center;\"><span style=\"font-weight: 400;\">Large businesses<\/span><\/td>\n<td style=\"width: 26.0521%; text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 100 &#8211; 300 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"width: 30.7615%; text-align: center;\"><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n to\u00e0n di\u1ec7n h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n, ki\u1ec3m so\u00e1t r\u1ee7i ro thu\u1ebf v\u00e0 v\u1eadn h\u00e0nh<\/span><\/td>\n<td style=\"width: 21.3427%; text-align: center;\"><span style=\"font-weight: 400;\">80.000.000 &#8211; 150.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.8417%; text-align: center;\"><span style=\"font-weight: 400;\">T\u1eadp \u0111o\u00e0n \/ FDI<\/span><\/td>\n<td style=\"width: 26.0521%; text-align: center;\"><span style=\"font-weight: 400;\">Over 300 billion VND<\/span><\/td>\n<td style=\"width: 30.7615%; text-align: center;\"><span style=\"font-weight: 400;\">Thi\u1ebft l\u1eadp ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 \u0111\u1ecbnh k\u1ef3, r\u00e0 so\u00e1t r\u1ee7i ro chuy\u1ec3n gi\u00e1, tu\u00e2n th\u1ee7 t\u1eadp \u0111o\u00e0n<\/span><\/td>\n<td style=\"width: 21.3427%; text-align: center;\"><span style=\"font-weight: 400;\">Kh\u1ea3o s\u00e1t v\u00e0 b\u00e1o gi\u00e1 chi ti\u1ebft<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><i><span style=\"font-weight: 400;\">Important note:<\/span><\/i><span style=\"font-weight: 400;\"> B\u1ea3ng gi\u00e1 tr\u00ean ch\u1ec9 mang t\u00ednh ch\u1ea5t tham kh\u1ea3o t\u1ea1i th\u1eddi \u0111i\u1ec3m hi\u1ec7n t\u1ea1i. Chi ph\u00ed th\u1ef1c t\u1ebf ph\u1ee5 thu\u1ed9c v\u00e0o s\u1ed1 l\u01b0\u1ee3ng \u0111\u1ecba \u0111i\u1ec3m ki\u1ec3m to\u00e1n, \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a quy tr\u00ecnh kinh doanh v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch ch\u1ee9ng t\u1eeb c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><div class=\"su-button-center\"><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Contact Us for a Quote <\/span><\/a><\/div><\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"MAN_ho_tro_Dich_vu_kiem_toan_noi_bo_Quan_2_tai_nhung_khu_vuc_cu_the_nao\"><\/span><b>MAN h\u1ed7 tr\u1ee3 D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 2 t\u1ea1i nh\u1eefng khu v\u1ef1c c\u1ee5 th\u1ec3 n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ch\u00fang t\u00f4i cung c\u1ea5p d\u1ecbch v\u1ee5 s\u00e2u s\u00e1t \u0111\u1ebfn t\u1eebng khu v\u1ef1c \u0111\u1ecba l\u00fd \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o h\u1ed7 tr\u1ee3 kh\u00e1ch h\u00e0ng nhanh ch\u00f3ng nh\u1ea5t:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed7 tr\u1ee3 tr\u1ef1c ti\u1ebfp cho c\u00e1c doanh nghi\u1ec7p t\u1ea1i c\u00e1c khu \u0111\u00f4 th\u1ecb m\u1edbi nh\u01b0 Th\u1ee7 Thi\u00eam, An Ph\u00fa, An Kh\u00e1nh v\u00e0 Th\u1ea1nh M\u1ef9 L\u1ee3i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cung c\u1ea5p d\u1ecbch v\u1ee5 cho c\u00e1c c\u00f4ng ty, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n t\u1ea1i khu bi\u1ec7t th\u1ef1 Th\u1ea3o \u0110i\u1ec1n, B\u00ecnh An.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ee5c v\u1ee5 c\u00e1c doanh nghi\u1ec7p v\u1eadn t\u1ea3i, kho b\u00e3i v\u00e0 logistics quanh khu v\u1ef1c c\u1ea3ng C\u00e1t L\u00e1i Qu\u1eadn 2.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1edf r\u1ed9ng <\/span><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;\"> v\u00e0 qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf \u0111\u1ebfn c\u00e1c khu v\u1ef1c l\u00e2n c\u1eadn nh\u01b0 Qu\u1eadn 1, Qu\u1eadn 7, Qu\u1eadn B\u00ecnh Th\u1ea1nh v\u00e0 Th\u00e0nh ph\u1ed1 Th\u1ee7 \u0110\u1ee9c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cung c\u1ea5p gi\u1ea3i ph\u00e1p cho c\u00e1c nh\u00e0 m\u00e1y, doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t t\u1ea1i c\u00e1c khu c\u00f4ng nghi\u1ec7p l\u1edbn thu\u1ed9c B\u00ecnh D\u01b0\u01a1ng, \u0110\u1ed3ng Nai v\u00e0 Long An.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Nang_luc_chuyen_mon_va_cam_ket_cua_doi_ngu_CPA_tai_MAN_nhu_the_nao\"><\/span><b>N\u0103ng l\u1ef1c chuy\u00ean m\u00f4n v\u00e0 cam k\u1ebft c\u1ee7a \u0111\u1ed9i ng\u0169 CPA t\u1ea1i MAN nh\u01b0 th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Uy t\u00edn c\u1ee7a MAN \u0111\u01b0\u1ee3c kh\u1eb3ng \u0111\u1ecbnh b\u1edfi n\u0103ng l\u1ef1c chuy\u00ean m\u00f4n v\u01b0\u1ee3t tr\u1ed9i v\u00e0 tr\u00e1ch nhi\u1ec7m \u0111\u1ed1i v\u1edbi kh\u00e1ch h\u00e0ng:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed9i ng\u0169 nh\u00e2n s\u1ef1 tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n s\u1edf h\u1eefu ch\u1ee9ng ch\u1ec9 Ki\u1ec3m to\u00e1n vi\u00ean c\u1ea5p nh\u00e0 n\u01b0\u1edbc (CPA Vi\u1ec7t Nam) v\u00e0 c\u00e1c ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf uy t\u00edn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u00fang t\u00f4i cam k\u1ebft b\u1ea3o m\u1eadt tuy\u1ec7t \u0111\u1ed1i 100% m\u1ecdi th\u00f4ng tin s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh, b\u00ed m\u1eadt kinh doanh c\u1ee7a kh\u00e1ch h\u00e0ng trong v\u00e0 sau qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ecbu tr\u00e1ch nhi\u1ec7m ho\u00e0n to\u00e0n v\u1ec1 t\u00ednh trung th\u1ef1c, kh\u00e1ch quan v\u00e0 c\u01a1 s\u1edf ph\u00e1p l\u00fd c\u1ee7a c\u00e1c nh\u1eadn \u0111\u1ecbnh trong b\u00e1o c\u00e1o <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-noi-bo-la-gi\/\"><span style=\"font-weight: 400;\">internal audit<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1eb5n s\u00e0ng h\u1ed7 tr\u1ee3, \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p gi\u1ea3i tr\u00ecnh s\u1ed1 li\u1ec7u tr\u01b0\u1edbc c\u00e1c \u0111o\u00e0n thanh tra thu\u1ebf ho\u1eb7c c\u01a1 quan ch\u1ee9c n\u0103ng khi c\u00f3 y\u00eau c\u1ea7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u00fang t\u00f4i cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ea5t l\u01b0\u1ee3ng cao v\u1edbi chi ph\u00ed h\u1ee3p l\u00fd nh\u1edd quy tr\u00ecnh l\u00e0m vi\u1ec7c \u0111\u01b0\u1ee3c t\u1ed1i \u01b0u h\u00f3a b\u1eb1ng c\u00f4ng ngh\u1ec7 hi\u1ec7n \u0111\u1ea1i.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Case_study_thuc_te_MAN_xu_ly_rui_ro_kiem_soat_cho_doanh_nghiep_logistics_tai_Cat_Lai_Quan_2_nhu_the_nao\"><\/span><b>Case study th\u1ef1c t\u1ebf: MAN x\u1eed l\u00fd r\u1ee7i ro ki\u1ec3m so\u00e1t cho doanh nghi\u1ec7p logistics t\u1ea1i C\u00e1t L\u00e1i Qu\u1eadn 2 nh\u01b0 th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">M\u1ed9t doanh nghi\u1ec7p logistics ho\u1ea1t \u0111\u1ed9ng t\u1ea1i khu v\u1ef1c C\u00e1t L\u00e1i, Qu\u1eadn 2 v\u1edbi doanh thu h\u00e0ng n\u0103m \u0111\u1ea1t h\u01a1n 180 t\u1ef7 \u0111\u1ed3ng g\u1eb7p t\u00ecnh tr\u1ea1ng th\u1ea5t tho\u00e1t d\u00f2ng ti\u1ec1n nh\u01b0ng ph\u00f2ng k\u1ebf to\u00e1n kh\u00f4ng t\u00ecm ra nguy\u00ean nh\u00e2n c\u1ee5 th\u1ec3. Doanh nghi\u1ec7p \u0111\u00e3 li\u00ean h\u1ec7 v\u1edbi MAN \u0111\u1ec3 s\u1eed d\u1ee5ng D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 2 nh\u1eb1m r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng v\u1eadn h\u00e0nh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Sau 3 tu\u1ea7n kh\u1ea3o s\u00e1t v\u00e0 th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n chi ti\u1ebft, \u0111\u1ed9i ng\u0169 chuy\u00ean gia c\u1ee7a MAN \u0111\u00e3 ph\u00e1t hi\u1ec7n v\u00e0 x\u1eed l\u00fd c\u00e1c v\u1ea5n \u0111\u1ec1 sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u1ed7 h\u1ed5ng ki\u1ec3m so\u00e1t:<\/b><span style=\"font-weight: 400;\"> Nh\u00e2n vi\u00ean thu mua nhi\u00ean li\u1ec7u \u0111\u01b0\u1ee3c t\u1ef1 do l\u1ef1a ch\u1ecdn nh\u00e0 cung c\u1ea5p v\u00e0 t\u1ef1 duy\u1ec7t thanh to\u00e1n h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o m\u00e0 kh\u00f4ng qua \u0111\u1ed1i chi\u1ebfu \u0111\u1ecbnh m\u1ee9c, d\u1eabn \u0111\u1ebfn m\u1ee9c ch\u00eanh l\u1ec7ch gi\u00e1 mua cao h\u01a1n 5% so v\u1edbi th\u1ecb tr\u01b0\u1eddng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thi\u1ebfu gi\u00e1m s\u00e1t th\u1ef1c \u0111\u1ecba:<\/b><span style=\"font-weight: 400;\"> Quy tr\u00ecnh qu\u1ea3n l\u00fd d\u1ea7u cho \u0111\u1ed9i xe container l\u1ecfng l\u1ebbo, kh\u00f4ng \u0111\u1ed1i chi\u1ebfu km di chuy\u1ec3n th\u1ef1c t\u1ebf tr\u00ean h\u1ec7 th\u1ed1ng \u0111\u1ecbnh v\u1ecb GPS v\u1edbi \u0111\u1ecbnh m\u1ee9c ti\u00eau hao d\u1ea7u \u0111\u00e3 ph\u00ea duy\u1ec7t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u1ee7i ro thu\u1ebf nghi\u00eam tr\u1ecdng:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p s\u1eed d\u1ee5ng h\u01a1n 15% h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i nh\u1ecf l\u1ebb kh\u00f4ng \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p ph\u00e1p, c\u00f3 nguy c\u01a1 b\u1ecb c\u01a1 quan thu\u1ebf lo\u1ea1i chi ph\u00ed khi quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Gi\u1ea3i ph\u00e1p t\u1eeb MAN &#8211; Master Accountant Network \u0111\u00e3 gi\u00fap doanh nghi\u1ec7p thi\u1ebft l\u1eadp c\u01a1 ch\u1ebf ph\u00ea duy\u1ec7t k\u00e9p cho quy tr\u00ecnh mua s\u1eafm, \u00e1p d\u1ee5ng ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng \u0111\u1ed1i chi\u1ebfu km di chuy\u1ec3n v\u1edbi \u0111\u1ecbnh m\u1ee9c ti\u00eau hao nhi\u00ean li\u1ec7u. Sau 6 th\u00e1ng \u00e1p d\u1ee5ng gi\u1ea3i ph\u00e1p c\u1ea3i ti\u1ebfn, doanh nghi\u1ec7p \u0111\u00e3 ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c h\u01a1n 2,4 t\u1ef7 \u0111\u1ed3ng chi ph\u00ed v\u1eadn h\u00e0nh v\u00e0 lo\u1ea1i b\u1ecf ho\u00e0n to\u00e0n c\u00e1c h\u00f3a \u0111\u01a1n r\u1ee7i ro v\u1ec1 thu\u1ebf.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhan_dinh_thuc_te_tu_chuyen_gia_MAN_ve_quan_tri_rui_ro_kiem_toan_noi_bo\"><\/span><b>Nh\u1eadn \u0111\u1ecbnh th\u1ef1c t\u1ebf t\u1eeb chuy\u00ean gia MAN v\u1ec1 qu\u1ea3n tr\u1ecb r\u1ee7i ro ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">V\u1edbi h\u01a1n 30 n\u0103m ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf trong ng\u00e0nh t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n v\u00e0 thu\u1ebf t\u1ea1i Vi\u1ec7t Nam, c\u00e1c chuy\u00ean gia c\u1ee7a MAN \u0111\u00e3 \u0111\u00fac k\u1ebft \u0111\u01b0\u1ee3c nhi\u1ec1u kinh nghi\u1ec7m qu\u00fd b\u00e1u gi\u00fap c\u00e1c doanh nghi\u1ec7p ph\u00f2ng tr\u00e1nh r\u1ee7i ro m\u1ed9t c\u00e1ch ch\u1ee7 \u0111\u1ed9ng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_sai_lam_pho_bien_nhat_cua_doanh_nghiep_khi_tu_van_hanh_kiem_soat_noi_bo_la_gi\"><\/span><b>C\u00e1c sai l\u1ea7m ph\u1ed5 bi\u1ebfn nh\u1ea5t c\u1ee7a doanh nghi\u1ec7p khi t\u1ef1 v\u1eadn h\u00e0nh ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p th\u01b0\u1eddng m\u1eafc ph\u1ea3i nh\u1eefng hi\u1ec3u l\u1ea7m c\u01a1 b\u1ea3n sau \u0111\u00e2y khi t\u1ef1 x\u00e2y d\u1ef1ng b\u1ed9 m\u00e1y ki\u1ec3m so\u00e1t:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ed3ng nh\u1ea5t ph\u00f2ng k\u1ebf to\u00e1n v\u1edbi ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9:<\/b><span style=\"font-weight: 400;\"> K\u1ebf to\u00e1n l\u00e0 b\u1ed9 ph\u1eadn tr\u1ef1c ti\u1ebfp ghi nh\u1eadn giao d\u1ecbch n\u00ean kh\u00f4ng th\u1ec3 c\u00f3 s\u1ef1 \u0111\u1ed9c l\u1eadp \u0111\u1ec3 t\u1ef1 \u0111\u00e1nh gi\u00e1 v\u00e0 ph\u00e1t hi\u1ec7n sai s\u00f3t c\u1ee7a ch\u00ednh m\u00ecnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>X\u00e2y d\u1ef1ng quy tr\u00ecnh mang t\u00ednh h\u00ecnh th\u1ee9c:<\/b><span style=\"font-weight: 400;\"> C\u00e1c quy tr\u00ecnh ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c ch\u00e9p l\u1ea1i t\u1eeb s\u00e1ch v\u1edf, qu\u00e1 r\u01b0\u1eddm r\u00e0 g\u00e2y c\u1ea3n tr\u1edf \u0111\u1ebfn t\u1ed1c \u0111\u1ed9 ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u1ef1c t\u1ebf c\u1ee7a nh\u00e2n vi\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thi\u1ebfu s\u1ef1 \u1ee7ng h\u1ed9 c\u1ee7a ban l\u00e3nh \u0111\u1ea1o:<\/b><span style=\"font-weight: 400;\"> Ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 kh\u00f4ng \u0111\u01b0\u1ee3c trao \u0111\u1ee7 quy\u1ec1n l\u1ef1c v\u00e0 ngu\u1ed3n l\u1ef1c c\u1ea7n thi\u1ebft \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c cu\u1ed9c r\u00e0 so\u00e1t s\u00e2u r\u1ed9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u00f4ng c\u1eadp nh\u1eadt quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt m\u1edbi:<\/b><span style=\"font-weight: 400;\"> H\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t kh\u00f4ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh k\u1ecbp th\u1eddi theo c\u00e1c thay \u0111\u1ed5i c\u1ee7a Lu\u1eadt Thu\u1ebf v\u00e0 Lu\u1eadt K\u1ebf to\u00e1n d\u1eabn \u0111\u1ebfn c\u00e1c vi ph\u1ea1m v\u00f4 \u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u1ecf qua vi\u1ec7c gi\u00e1m s\u00e1t sau ki\u1ec3m to\u00e1n:<\/b><span style=\"font-weight: 400;\"> Ph\u00e1t hi\u1ec7n ra l\u1ed7i sai nh\u01b0ng doanh nghi\u1ec7p kh\u00f4ng \u0111\u00f4n \u0111\u1ed1c th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c khi\u1ebfn sai ph\u1ea1m ti\u1ebfp t\u1ee5c l\u1eb7p l\u1ea1i.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Cac_giai_phap_giup_toi_uu_hoa_dong_tien_va_chi_phi_thue_tu_kiem_toan_noi_bo_la_gi\"><\/span><b>C\u00e1c gi\u1ea3i ph\u00e1p gi\u00fap t\u1ed1i \u01b0u h\u00f3a d\u00f2ng ti\u1ec1n v\u00e0 chi ph\u00ed thu\u1ebf t\u1eeb ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t v\u1eefng ch\u1eafc l\u00e0 n\u1ec1n t\u1ea3ng \u0111\u1ec3 doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a hi\u1ec7u qu\u1ea3 t\u00e0i ch\u00ednh:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd quy tr\u00ecnh mua s\u1eafm:<\/b><span style=\"font-weight: 400;\"> Th\u1ef1c hi\u1ec7n c\u01a1 ch\u1ebf \u0111\u1ea5u th\u1ea7u r\u1ed9ng r\u00e3i, ph\u00ea duy\u1ec7t nhi\u1ec1u c\u1ea5p \u0111\u1ec3 lu\u00f4n c\u00f3 \u0111\u01b0\u1ee3c m\u1ee9c gi\u00e1 mua nguy\u00ean v\u1eadt li\u1ec7u t\u1ed1i \u01b0u nh\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ecbnh m\u1ee9c ti\u00eau hao t\u00e0i nguy\u00ean r\u00f5 r\u00e0ng:<\/b><span style=\"font-weight: 400;\"> X\u00e2y d\u1ef1ng \u0111\u1ecbnh m\u1ee9c s\u1eed d\u1ee5ng nguy\u00ean v\u1eadt li\u1ec7u, nhi\u00ean li\u1ec7u, chi ph\u00ed ti\u1ebfp kh\u00e1ch v\u00e0 ki\u1ec3m tra vi\u1ec7c tu\u00e2n th\u1ee7 \u0111\u1ecbnh k\u1ef3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u00e0 so\u00e1t ch\u1ee9ng t\u1eeb thu\u1ebf li\u00ean t\u1ee5c:<\/b><span style=\"font-weight: 400;\"> \u0110\u1ea3m b\u1ea3o t\u1ea5t c\u1ea3 c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o \u0111\u1ec1u h\u1ee3p ph\u00e1p, h\u1ee3p l\u1ec7 v\u00e0 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1ed1i \u01b0u h\u00f3a qu\u1ea3n l\u00fd h\u00e0ng t\u1ed3n kho:<\/b><span style=\"font-weight: 400;\"> Thi\u1ebft l\u1eadp m\u1ee9c t\u1ed3n kho t\u1ed1i thi\u1ec3u v\u00e0 t\u1ed1i \u0111a cho t\u1eebng m\u1eb7t h\u00e0ng \u0111\u1ec3 tr\u00e1nh l\u00e3ng ph\u00ed v\u1ed1n l\u01b0u \u0111\u1ed9ng v\u00e0 chi ph\u00ed l\u01b0u kho.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1eadn d\u1ee5ng t\u1ed1i \u0111a \u01b0u \u0111\u00e3i thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> R\u00e0 so\u00e1t c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt \u0111\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, thu\u1ebf nh\u1eadp kh\u1ea9u m\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng.<\/span><\/li>\n<\/ul>\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 2 l\u00e0 gi\u1ea3i ph\u00e1p h\u1eefu hi\u1ec7u gi\u00fap doanh nghi\u1ec7p x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t v\u1eefng ch\u1eafc, b\u1ea3o v\u1ec7 t\u00e0i s\u1ea3n v\u00e0 t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed v\u1eadn h\u00e0nh. Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t h\u1ec7 th\u1ed1ng gi\u00fap ban l\u00e3nh \u0111\u1ea1o lu\u00f4n c\u00f3 \u0111\u01b0\u1ee3c nh\u1eefng th\u00f4ng tin trung th\u1ef1c, kh\u00e1ch quan nh\u1ea5t \u0111\u1ec3 \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh kinh doanh \u0111\u1ed9t ph\u00e1, an to\u00e0n tr\u01b0\u1edbc m\u1ecdi bi\u1ebfn \u0111\u1ed9ng ph\u00e1p l\u00fd.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN &#8211; Master Accountant Network l\u00e0 \u0111\u1ed1i t\u00e1c tin c\u1eady h\u00e0ng \u0111\u1ea7u cho c\u00e1c doanh nghi\u1ec7p trong c\u00e1c l\u0129nh v\u1ef1c K\u1ebf to\u00e1n thu\u1ebf, T\u01b0 v\u1ea5n thu\u1ebf, Quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 B\u00e1o c\u00e1o thu\u1ebf chuy\u00ean nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam. V\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia tr\u00ean 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf, ch\u00fang t\u00f4i lu\u00f4n s\u1eb5n s\u00e0ng \u0111\u1ed3ng h\u00e0nh c\u00f9ng s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng v\u00e0 th\u1ecbnh v\u01b0\u1ee3ng c\u1ee7a qu\u00fd doanh nghi\u1ec7p.<\/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\"><b>Address:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E-mail:<\/b> <a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Xem Google Business Profile c\u1ee7a MAN &#8211; Master Accountant Network<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b><a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"> <span style=\"font-weight: 400;\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia\u00a0 L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/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 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh doanh nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN \u2013 Master Accountant Network cam k\u1ebft cung c\u1ea5p th\u00f4ng tin chuy\u00ean m\u00f4n minh b\u1ea1ch, c\u1eadp nh\u1eadt theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh v\u00e0 tu\u00e2n th\u1ee7 c\u00e1c chu\u1ea9n m\u1ef1c ngh\u1ec1 nghi\u1ec7p trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n \u2013 ki\u1ec3m to\u00e1n \u2013 thu\u1ebf.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_cau_hoi_thuong_gap_ve_Dich_vu_kiem_toan_noi_bo_Quan_2\"><\/span><b>C\u00e1c 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 2<\/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_FDI_co_bat_buoc_phai_lam_kiem_toan_noi_bo_khong\"><\/span>Doanh nghi\u1ec7p FDI c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i l\u00e0m ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p FDI t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ph\u1ea3i t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 05\/2019\/N\u0110-CP, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00f3 \u0111\u1ed3ng th\u1eddi l\u00e0 c\u00f4ng ty ni\u00eam y\u1ebft tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n Vi\u1ec7t Nam. Tuy nhi\u00ean, c\u00e1c t\u1eadp \u0111o\u00e0n m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i th\u01b0\u1eddng y\u00eau c\u1ea7u chi nh\u00e1nh t\u1ea1i Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng n\u00e0y \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt s\u1edf t\u1ea1i v\u00e0 ki\u1ec3m so\u00e1t r\u1ee7i ro t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3.                    <\/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=\"Thue_ngoai_kiem_toan_noi_bo_giup_tiet_kiem_bao_nhieu_chi_phi\"><\/span>Thu\u00ea ngo\u00e0i ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 gi\u00fap ti\u1ebft ki\u1ec7m bao nhi\u00eau chi ph\u00ed?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tVi\u1ec7c thu\u00ea ngo\u00e0i d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c chuy\u00ean nghi\u1ec7p gi\u00fap doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m t\u1eeb 50% \u0111\u1ebfn 70% chi ph\u00ed so v\u1edbi vi\u1ec7c t\u1ef1 x\u00e2y d\u1ef1ng v\u00e0 duy tr\u00ec m\u1ed9t ph\u00f2ng ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 chuy\u00ean tr\u00e1ch c\u1ed1 \u0111\u1ecbnh t\u1ea1i v\u0103n ph\u00f2ng. Doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i t\u1ed1n chi ph\u00ed tuy\u1ec3n d\u1ee5ng, \u0111\u00e0o t\u1ea1o, tr\u1ea3 l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u00e0 ph\u00fac l\u1ee3i cho \u0111\u1ed9i ng\u0169 nh\u00e2n s\u1ef1 ki\u1ec3m to\u00e1n c\u01a1 h\u1eefu h\u00e0ng th\u00e1ng.                    <\/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_cao_kiem_toan_noi_bo_co_phai_nop_cho_co_quan_thue_khong\"><\/span>B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u00f3 ph\u1ea3i n\u1ed9p cho c\u01a1 quan thu\u1ebf kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tB\u00e1o c\u00e1o ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 t\u00e0i li\u1ec7u qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9 ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho c\u00f4ng t\u00e1c \u0111i\u1ec1u h\u00e0nh c\u1ee7a H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, Ban ki\u1ec3m so\u00e1t v\u00e0 Ban gi\u00e1m \u0111\u1ed1c doanh nghi\u1ec7p n\u00ean kh\u00f4ng ph\u1ea3i n\u1ed9p cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp h\u00e0ng n\u0103m. Tuy nhi\u00ean, t\u00e0i li\u1ec7u n\u00e0y c\u00f3 gi\u00e1 tr\u1ecb ch\u1ee9ng minh r\u1ea5t cao v\u1ec1 t\u00ednh trung th\u1ef1c, h\u1ee3p l\u00fd c\u1ee7a h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n khi c\u01a1 quan thu\u1ebf ti\u1ebfn h\u00e0nh thanh tra, quy\u1ebft to\u00e1n thu\u1ebf th\u1ef1c t\u1ebf t\u1ea1i doanh nghi\u1ec7p.                    <\/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_quy_mo_vua_va_nho_co_nen_thue_dich_vu_kiem_toan_noi_bo_khong\"><\/span>Doanh nghi\u1ec7p quy m\u00f4 v\u1eeba v\u00e0 nh\u1ecf c\u00f3 n\u00ean thu\u00ea d\u1ecbch v\u1ee5 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\tC\u00e1c doanh nghi\u1ec7p quy m\u00f4 v\u1eeba v\u00e0 nh\u1ecf r\u1ea5t n\u00ean s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 \u0111\u1ec3 x\u00e2y d\u1ef1ng n\u1ec1n t\u1ea3ng qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh v\u1eefng ch\u1eafc ngay t\u1eeb \u0111\u1ea7u, ph\u00f2ng ng\u1eeba c\u00e1c th\u1ea5t tho\u00e1t t\u00e0i s\u1ea3n do thi\u1ebfu quy tr\u00ecnh ph\u00e2n quy\u1ec1n. Vi\u1ec7c s\u1edf h\u1eefu m\u1ed9t h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 ho\u1ea1t \u0111\u1ed9ng hi\u1ec7u qu\u1ea3 c\u0169ng gi\u00fap doanh nghi\u1ec7p n\u00e2ng cao uy t\u00edn khi ti\u1ebfp c\u1eadn c\u00e1c ngu\u1ed3n v\u1ed1n vay ng\u00e2n h\u00e0ng ho\u1eb7c g\u1ecdi v\u1ed1n t\u1eeb c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i.                    <\/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=\"Quy_dinh_xu_phat_hanh_chinh_doi_voi_hanh_vi_khong_thuc_hien_kiem_toan_noi_bo_the_nao\"><\/span>Quy \u0111\u1ecbnh x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 th\u1ebf n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP, c\u00e1c doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c ph\u1ea3i t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 nh\u01b0ng kh\u00f4ng th\u1ef1c hi\u1ec7n s\u1ebd b\u1ecb ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 VND \u0111\u1ebfn 30.000.000 VND. \u0110\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng ho\u1eb7c ch\u1ee9ng kho\u00e1n, h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh l\u00ean t\u1edbi 100.000.000 VND \u0111\u1ebfn 150.000.000 VND theo quy \u0111\u1ecbnh chuy\u00ean ng\u00e0nh.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p FDI c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i l\u00e0m ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p FDI t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ph\u1ea3i t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 05\/2019\/N\u0110-CP, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00f3 \u0111\u1ed3ng th\u1eddi l\u00e0 c\u00f4ng ty ni\u00eam y\u1ebft tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n Vi\u1ec7t Nam. 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