{"id":6110,"date":"2026-06-04T15:23:54","date_gmt":"2026-06-04T08:23:54","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=6110"},"modified":"2026-06-04T15:23:54","modified_gmt":"2026-06-04T08:23:54","slug":"dich-vu-kiem-toan-noi-bo-quan-9","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-9\/","title":{"rendered":"D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 9"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 9 \u0111ang l\u00e0 gi\u1ea3i ph\u00e1p ki\u1ec3m so\u00e1t r\u1ee7i ro tr\u1ecdng y\u1ebfu cho c\u00e1c doanh nghi\u1ec7p t\u1ea1i TP.HCM trong b\u1ed1i c\u1ea3nh thanh tra thu\u1ebf ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t. C\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd m\u1edbi v\u1ec1 qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p bu\u1ed9c c\u00e1c t\u1ed5 ch\u1ee9c ph\u1ea3i thi\u1ebft l\u1eadp c\u01a1 ch\u1ebf t\u1ef1 ki\u1ec3m tra \u0111\u1ec3 b\u1ea3o v\u1ec7 t\u00e0i s\u1ea3n v\u00e0 t\u1ed1i \u01b0u chi ph\u00ed v\u1eadn h\u00e0nh. \u0110\u1eb7c bi\u1ec7t t\u1ea1i khu v\u1ef1c Qu\u1eadn 9, n\u01a1i t\u1eadp trung nhi\u1ec1u doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, logistics v\u00e0 c\u00f4ng ngh\u1ec7 cao, nhu c\u1ea7u chu\u1ea9n h\u00f3a h\u1ec7 th\u1ed1ng \u0111ang t\u0103ng r\u1ea5t nhanh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c t\u1ef1 x\u00e2y d\u1ef1ng m\u1ed9t ph\u00f2ng ban chuy\u00ean tr\u00e1ch \u0111\u00f2i h\u1ecfi ngu\u1ed3n ng\u00e2n s\u00e1ch l\u1edbn v\u00e0 nh\u00e2n s\u1ef1 c\u00f3 tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n cao. Do \u0111\u00f3, c\u00e1c doanh nghi\u1ec7p t\u1ea1i \u0111\u00e2y th\u01b0\u1eddng ch\u1ecdn ph\u01b0\u01a1ng \u00e1n thu\u00ea ngo\u00e0i \u0111\u1ec3 gi\u1ea3i quy\u1ebft b\u00e0i to\u00e1n chi ph\u00ed v\u00e0 nh\u00e2n s\u1ef1 m\u1ed9t c\u00e1ch nhanh ch\u00f3ng. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y cung c\u1ea5p th\u00f4ng tin chi ti\u1ebft v\u1ec1 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, quy tr\u00ecnh th\u1ef1c hi\u1ec7n v\u00e0 ph\u01b0\u01a1ng \u00e1n ki\u1ec3m so\u00e1t r\u1ee7i ro t\u1ed1i \u01b0u nh\u1ea5t cho doanh nghi\u1ec7p.<\/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-9\/#Tom_tat_trong_tam_ve_Dich_vu_kiem_toan_noi_bo_Quan_9\" >T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 9<\/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-9\/#Doanh_nghiep_co_bat_buoc_phai_to_chuc_kiem_toan_noi_bo_hay_khong\" >Doanh nghi\u1ec7p c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 hay kh\u00f4ng?<\/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-9\/#Khung_phap_ly_hien_hanh_quy_dinh_the_nao_ve_kiem_toan_noi_bo\" >Khung ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh quy \u0111\u1ecbnh th\u1ebf n\u00e0o v\u1ec1 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-4\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-9\/#Nhung_doi_tuong_nao_bat_buoc_phai_ap_dung_quy_dinh_nay_tai_Quan_9\" >Nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i \u00e1p d\u1ee5ng quy \u0111\u1ecbnh n\u00e0y t\u1ea1i Qu\u1eadn 9?<\/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-9\/#Muc_phat_tien_va_rui_ro_phap_ly_khi_doanh_nghiep_khong_tuan_thu\" >M\u1ee9c ph\u1ea1t ti\u1ec1n v\u00e0 r\u1ee7i ro ph\u00e1p l\u00fd khi doanh nghi\u1ec7p kh\u00f4ng tu\u00e2n th\u1ee7?<\/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-9\/#Quy_trinh_trien_khai_Dich_vu_kiem_toan_noi_bo_Quan_9_dien_ra_the_nao\" >Quy tr\u00ecnh tri\u1ec3n khai D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 9 di\u1ec5n ra 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-7\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-9\/#Buoc_1_Khao_sat_thuc_te_va_danh_gia_rui_ro_ban_dau\" >B\u01b0\u1edbc 1: Kh\u1ea3o s\u00e1t th\u1ef1c t\u1ebf v\u00e0 \u0111\u00e1nh gi\u00e1 r\u1ee7i ro ban \u0111\u1ea7u<\/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-9\/#Buoc_2_Thiet_lap_chuong_trinh_va_ke_hoach_kiem_toan_chi_tiet\" >B\u01b0\u1edbc 2: Thi\u1ebft l\u1eadp ch\u01b0\u01a1ng tr\u00ecnh v\u00e0 k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n chi ti\u1ebft<\/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-9\/#Buoc_3_Thuc_hien_kiem_toan_tai_thuc_dia_doanh_nghiep\" >B\u01b0\u1edbc 3: Th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n t\u1ea1i th\u1ef1c \u0111\u1ecba doanh nghi\u1ec7p<\/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-9\/#Buoc_4_Lap_du_thao_bao_cao_va_thao_luan_voi_ban_dieu_hanh\" >B\u01b0\u1edbc 4: L\u1eadp d\u1ef1 th\u1ea3o b\u00e1o c\u00e1o v\u00e0 th\u1ea3o lu\u1eadn v\u1edbi ban \u0111i\u1ec1u h\u00e0nh<\/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-9\/#Buoc_5_Phat_hanh_bao_cao_chinh_thuc_va_theo_doi_hanh_dong_khac_phuc\" >B\u01b0\u1edbc 5: Ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o ch\u00ednh th\u1ee9c v\u00e0 theo d\u00f5i h\u00e0nh \u0111\u1ed9ng kh\u1eafc ph\u1ee5c<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-9\/#Tai_sao_doanh_nghiep_tin_chon_Dich_vu_kiem_toan_noi_bo_Quan_9_cua_MAN\" >T\u1ea1i sao doanh nghi\u1ec7p tin ch\u1ecdn D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 9 c\u1ee7a MAN?<\/a><ul class='ez-toc-list-level-3' ><li class='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-9\/#Doi_ngu_chuyen_gia_tren_30_nam_kinh_nghiem_thuc_te_tai_Viet_Nam\" >\u0110\u1ed9i ng\u0169 chuy\u00ean gia tr\u00ean 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam<\/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-9\/#Am_hieu_sau_sac_thuc_te_quan_ly_rui_ro_thue_tai_dia_ban_TPHCM\" >Am hi\u1ec3u s\u00e2u s\u1eafc th\u1ef1c t\u1ebf qu\u1ea3n l\u00fd r\u1ee7i ro thu\u1ebf t\u1ea1i \u0111\u1ecba b\u00e0n TP.HCM<\/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-9\/#Minh_chung_nang_luc_qua_he_thong_chung_chi_hanh_nghe_va_cam_ket_bao_mat\" >Minh ch\u1ee9ng n\u0103ng l\u1ef1c qua h\u1ec7 th\u1ed1ng ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 v\u00e0 cam k\u1ebft b\u1ea3o m\u1eadt<\/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-9\/#Bang_gia_tham_khao_Dich_vu_kiem_toan_noi_bo_Quan_9_moi_nhat\" >B\u1ea3ng gi\u00e1 tham kh\u1ea3o D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 9 m\u1edbi nh\u1ea5t<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-9\/#Nen_tu_xay_dung_bo_may_hay_su_dung_Dich_vu_kiem_toan_noi_bo_Quan_9_thue_ngoai\" >N\u00ean t\u1ef1 x\u00e2y d\u1ef1ng b\u1ed9 m\u00e1y hay s\u1eed d\u1ee5ng D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 9 thu\u00ea ngo\u00e0i?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-9\/#Phan_tich_uu_va_nhuoc_diem_cua_hai_phuong_an\" >Ph\u00e2n t\u00edch \u01b0u v\u00e0 nh\u01b0\u1ee3c \u0111i\u1ec3m c\u1ee7a hai ph\u01b0\u01a1ng \u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-9\/#Bang_so_sanh_chi_tiet_giua_tu_van_hanh_va_thue_ngoai_chuyen_nghiep\" >B\u1ea3ng so s\u00e1nh chi ti\u1ebft gi\u1eefa t\u1ef1 v\u1eadn h\u00e0nh v\u00e0 thu\u00ea ngo\u00e0i chuy\u00ean 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-20\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-9\/#Nhan_dinh_chuyen_gia_ve_nhung_loi_kiem_soat_noi_bo_pho_bien_tai_doanh_nghiep_Viet\" >Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia v\u1ec1 nh\u1eefng l\u1ed7i ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 ph\u1ed5 bi\u1ebfn t\u1ea1i doanh nghi\u1ec7p Vi\u1ec7t<\/a><ul class='ez-toc-list-level-3' ><li class='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-9\/#Tinh_trang_thieu_phan_dinh_trach_nhiem_ro_rang_trong_bo_may_van_hanh\" >T\u00ecnh tr\u1ea1ng thi\u1ebfu ph\u00e2n \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m r\u00f5 r\u00e0ng trong b\u1ed9 m\u00e1y v\u1eadn h\u00e0nh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-9\/#He_thong_kiem_soat_dong_tien_va_quan_ly_cong_no_long_leo\" >H\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t d\u00f2ng ti\u1ec1n v\u00e0 qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3 l\u1ecfng l\u1ebbo<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-9\/#Khong_quan_ly_tot_rui_ro_tuan_thu_phap_luat_thue_va_hai_quan\" >Kh\u00f4ng qu\u1ea3n l\u00fd t\u1ed1t r\u1ee7i ro tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt thu\u1ebf v\u00e0 h\u1ea3i quan<\/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-9\/#Dia_ban_phuc_vu_thuc_te_cua_MAN_tai_TPHCM_va_cac_khu_vuc_lan_can\" >\u0110\u1ecba b\u00e0n ph\u1ee5c v\u1ee5 th\u1ef1c t\u1ebf c\u1ee7a MAN t\u1ea1i TP.HCM v\u00e0 c\u00e1c khu v\u1ef1c l\u00e2n c\u1eadn<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-9\/#Case_Study_Xu_ly_thanh_cong_rui_ro_thue_32_ty_dong_cho_doanh_nghiep_san_xuat_tai_Quan_9\" >Case Study: X\u1eed l\u00fd th\u00e0nh c\u00f4ng r\u1ee7i ro thu\u1ebf 3,2 t\u1ef7 \u0111\u1ed3ng cho doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t t\u1ea1i Qu\u1eadn 9<\/a><ul class='ez-toc-list-level-3' ><li class='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-9\/#Thuc_trang_rui_ro_ban_dau_cua_doanh_nghiep_khach_hang\" >Th\u1ef1c tr\u1ea1ng r\u1ee7i ro ban \u0111\u1ea7u c\u1ee7a doanh nghi\u1ec7p kh\u00e1ch h\u00e0ng<\/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-9\/#Giai_phap_can_thiep_chuyen_sau_tu_doi_ngu_chuyen_gia_MAN\" >Gi\u1ea3i ph\u00e1p can thi\u1ec7p chuy\u00ean s\u00e2u t\u1eeb \u0111\u1ed9i ng\u0169 chuy\u00ean gia MAN<\/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-9\/#Ket_qua_thuc_te_dat_duoc_sau_cuoc_kiem_toan_chuyen_sau\" >K\u1ebft qu\u1ea3 th\u1ef1c t\u1ebf \u0111\u1ea1t \u0111\u01b0\u1ee3c sau cu\u1ed9c ki\u1ec3m to\u00e1n chuy\u00ean s\u00e2u<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-9\/#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-30\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-9\/#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-31\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-9\/#Cac_cau_hoi_thuong_gap_ve_Dich_vu_kiem_toan_noi_bo_Quan_9\" >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 9<\/a><ul class='ez-toc-list-level-3' ><li class='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-9\/#Doanh_nghiep_quy_mo_nao_nen_thue_Dich_vu_kiem_toan_noi_bo_Quan_9\" >Doanh nghi\u1ec7p quy m\u00f4 n\u00e0o n\u00ean thu\u00ea D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 9?<\/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-9\/#Bao_cao_kiem_toan_noi_bo_co_bat_buoc_phai_nop_cho_co_quan_Thue_khong\" >B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u00f3 b\u1eaft bu\u1ed9c 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-34\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-9\/#Su_khac_biet_cot_loi_giua_kiem_toan_doc_lap_va_kiem_toan_noi_bo_la_gi\" >S\u1ef1 kh\u00e1c bi\u1ec7t c\u1ed1t l\u00f5i gi\u1eefa ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp v\u00e0 ki\u1ec3m to\u00e1n 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-35\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-9\/#Thoi_gian_trien_khai_mot_cuoc_kiem_toan_noi_bo_thuong_keo_dai_bao_lau\" >Th\u1eddi gian tri\u1ec3n khai m\u1ed9t cu\u1ed9c ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 th\u01b0\u1eddng k\u00e9o d\u00e0i bao l\u00e2u?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-quan-9\/#Chi_phi_thue_Dich_vu_kiem_toan_noi_bo_Quan_9_duoc_tinh_tren_co_so_nao\" >Chi ph\u00ed thu\u00ea D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 9 \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean c\u01a1 s\u1edf n\u00e0o?<\/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_9\"><\/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 9<\/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 9 l\u00e0 ho\u1ea1t \u0111\u1ed9ng \u0111\u00e1nh gi\u00e1 \u0111\u1ed9c l\u1eadp, kh\u00e1ch quan v\u1ec1 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, quy tr\u00ecnh qu\u1ea3n tr\u1ecb r\u1ee7i ro v\u00e0 vi\u1ec7c tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p t\u1ea1i khu v\u1ef1c Qu\u1eadn 9. D\u1ecbch v\u1ee5 n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u00e1t hi\u1ec7n s\u1edbm c\u00e1c sai s\u00f3t t\u00e0i ch\u00ednh, r\u1ee7i ro v\u1eadn h\u00e0nh v\u00e0 t\u1ed1i \u01b0u h\u00f3a ngh\u0129a v\u1ee5 thu\u1ebf cho t\u1ed5 ch\u1ee9c.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng ch\u00ednh g\u1ed3m c\u00e1c doanh nghi\u1ec7p FDI, c\u00f4ng ty s\u1ea3n xu\u1ea5t quy m\u00f4 l\u1edbn, c\u00f4ng ty \u0111\u1ea1i ch\u00fang v\u00e0 doanh nghi\u1ec7p chu\u1ea9n b\u1ecb IPO. Doanh nghi\u1ec7p c\u1ea7n s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 n\u00e0y \u0111\u1ecbnh k\u1ef3 h\u00e0ng n\u0103m ho\u1eb7c tr\u01b0\u1edbc khi c\u01a1 quan Thu\u1ebf ti\u1ebfn h\u00e0nh thanh tra th\u1ef1c t\u1ebf.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_bat_buoc_phai_to_chuc_kiem_toan_noi_bo_hay_khong\"><\/span><b>Doanh nghi\u1ec7p c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 hay kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">T\u00ednh ph\u00e1p l\u00fd c\u1ee7a ho\u1ea1t \u0111\u1ed9ng n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u1ea5t r\u00f5 r\u00e0ng trong h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt Vi\u1ec7t Nam hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khung_phap_ly_hien_hanh_quy_dinh_the_nao_ve_kiem_toan_noi_bo\"><\/span><b>Khung ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh quy \u0111\u1ecbnh th\u1ebf n\u00e0o v\u1ec1 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng n\u00e0y ch\u1ecbu s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh tr\u1ef1c ti\u1ebfp b\u1edfi c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Luat-ke-toan-2015-298369.aspx\" target=\"_blank\" rel=\"noopener\"><b>Accounting Law 2015<\/b><\/a><b>:<\/b><span style=\"font-weight: 400;\"> Quy \u0111\u1ecbnh nguy\u00ean t\u1eafc c\u01a1 b\u1ea3n v\u1ec1 vi\u1ec7c thi\u1ebft l\u1eadp h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t v\u00e0 ki\u1ec3m to\u00e1n trong n\u1ed9i b\u1ed9 doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><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><b>:<\/b><span style=\"font-weight: 400;\"> Quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c, nguy\u00ean t\u1eafc ho\u1ea1t \u0111\u1ed9ng, t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y v\u00e0 quy\u1ec1n h\u1ea1n c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean n\u1ed9i b\u1ed9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-66-2020-TT-BTC-ban-hanh-Quy-che-mau-kiem-toan-noi-bo-ap-dung-cho-doanh-nghiep-428958.aspx\" target=\"_blank\" rel=\"noopener\"><b>Circular 66\/2020\/TT-BTC<\/b><\/a><b>:<\/b><span style=\"font-weight: 400;\"> H\u01b0\u1edbng d\u1eabn quy ch\u1ebf m\u1eabu, quy tr\u00ecnh th\u1ef1c h\u00e0nh v\u00e0 c\u00e1c bi\u1ec3u m\u1eabu b\u00e1o c\u00e1o chu\u1ea9n cho doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1eddi h\u1ea1n th\u1ef1c hi\u1ec7n:<\/b><span style=\"font-weight: 400;\"> C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c ph\u1ea3i ho\u00e0n th\u00e0nh vi\u1ec7c thi\u1ebft l\u1eadp h\u1ec7 th\u1ed1ng ch\u1eadm nh\u1ea5t sau 24 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh 05\/2019\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Nhung_doi_tuong_nao_bat_buoc_phai_ap_dung_quy_dinh_nay_tai_Quan_9\"><\/span><b>Nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i \u00e1p d\u1ee5ng quy \u0111\u1ecbnh n\u00e0y t\u1ea1i Qu\u1eadn 9?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 9 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 05\/2019\/N\u0110-CP, c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ph\u1ea3i t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c n\u00e0y g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Listed company:<\/b><span style=\"font-weight: 400;\"> C\u00e1c doanh nghi\u1ec7p c\u00f3 c\u1ed5 phi\u1ebfu giao d\u1ecbch tr\u00ean c\u00e1c s\u00e0n ch\u1ee9ng kho\u00e1n HoSE v\u00e0 HNX.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>State-owned enterprises:<\/b><span style=\"font-weight: 400;\"> C\u00e1c c\u00f4ng ty m\u1eb9 ho\u1ea1t \u0111\u1ed9ng theo m\u00f4 h\u00ecnh c\u00f4ng ty m\u1eb9 &#8211; c\u00f4ng ty con c\u00f3 v\u1ed1n nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef tr\u00ean 50% v\u1ed1n \u0111i\u1ec1u l\u1ec7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f4ng ty \u0111\u1ea1i ch\u00fang quy m\u00f4 l\u1edbn:<\/b><span style=\"font-weight: 400;\"> C\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 v\u1ed1n \u0111i\u1ec1u l\u1ec7 t\u1eeb 120 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean ho\u1eb7c c\u00f3 s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 \u0111\u00f4ng l\u1edbn theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Ch\u1ee9ng kho\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Doanh nghi\u1ec7p t\u1ef1 nguy\u1ec7n:<\/b><span style=\"font-weight: 400;\"> Nhi\u1ec1u doanh nghi\u1ec7p FDI t\u1ea1i Khu c\u00f4ng ngh\u1ec7 cao Qu\u1eadn 9 ch\u1ee7 \u0111\u1ed9ng \u00e1p d\u1ee5ng <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-tron-goi\/\"><span style=\"font-weight: 400;\">Internal audit services<\/span><\/a><span style=\"font-weight: 400;\"> Qu\u1eadn 9 \u0111\u1ec3 ki\u1ec3m so\u00e1t r\u1ee7i ro v\u1eadn h\u00e0nh theo y\u00eau c\u1ea7u t\u1eeb t\u1eadp \u0111o\u00e0n m\u1eb9.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Muc_phat_tien_va_rui_ro_phap_ly_khi_doanh_nghiep_khong_tuan_thu\"><\/span><b>M\u1ee9c ph\u1ea1t ti\u1ec1n v\u00e0 r\u1ee7i ro ph\u00e1p l\u00fd khi doanh nghi\u1ec7p kh\u00f4ng tu\u00e2n th\u1ee7?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">N\u1ebfu thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c nh\u01b0ng kh\u00f4ng th\u1ef1c hi\u1ec7n, doanh nghi\u1ec7p s\u1ebd \u0111\u1ed1i m\u1eb7t v\u1edbi c\u00e1c r\u1ee7i ro l\u1edbn:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u1ea1t h\u00e0nh ch\u00ednh:<\/b><span style=\"font-weight: 400;\"> M\u1ee9c ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ebfn 20.000.000 VN\u0110 \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1ea5t tho\u00e1t t\u00e0i s\u1ea3n:<\/b><span style=\"font-weight: 400;\"> Thi\u1ebfu s\u1ef1 gi\u00e1m s\u00e1t \u0111\u1ed9c l\u1eadp d\u1eabn \u0111\u1ebfn t\u00ecnh tr\u1ea1ng gian l\u1eadn n\u1ed9i b\u1ed9, th\u00f4ng \u0111\u1ed3ng gi\u1eefa c\u00e1c ph\u00f2ng ban g\u00e2y thi\u1ec7t h\u1ea1i tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ngu\u1ed3n v\u1ed1n.<\/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;\"> H\u1ed3 s\u01a1 k\u1ebf to\u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3 s\u1ebd ph\u00e1t sinh nhi\u1ec1u l\u1ed7i sai v\u1ec1 chi ph\u00ed v\u00e0 doanh thu, d\u1eabn \u0111\u1ebfn b\u1ecb truy thu thu\u1ebf v\u00e0 ph\u1ea1t ch\u1eadm n\u1ed9p r\u1ea5t n\u1eb7ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u1ea2nh h\u01b0\u1edfng uy t\u00edn:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p kh\u00f4ng c\u00f3 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t t\u1ed1t s\u1ebd b\u1ecb gi\u1ea3m \u0111i\u1ec3m t\u00edn nhi\u1ec7m khi l\u00e0m vi\u1ec7c v\u1edbi ng\u00e2n h\u00e0ng, qu\u1ef9 \u0111\u1ea7u t\u01b0 ho\u1eb7c \u0111\u1ed1i t\u00e1c l\u1edbn.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_trien_khai_Dich_vu_kiem_toan_noi_bo_Quan_9_dien_ra_the_nao\"><\/span><b>Quy tr\u00ecnh tri\u1ec3n khai D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 9 di\u1ec5n ra th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6113\" aria-describedby=\"caption-attachment-6113\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6113\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Quy-trinh-trien-khai-Dich-vu-kiem-toan-noi-bo-Quan-9-dien-ra-the-nao.jpg\" alt=\"Quy tr\u00ecnh tri\u1ec3n khai D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 9 di\u1ec5n ra th\u1ebf 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-9-dien-ra-the-nao.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Quy-trinh-trien-khai-Dich-vu-kiem-toan-noi-bo-Quan-9-dien-ra-the-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-9-dien-ra-the-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-9-dien-ra-the-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-9-dien-ra-the-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6113\" class=\"wp-caption-text\">Quy tr\u00ecnh tri\u1ec3n khai D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 9 di\u1ec5n ra 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;\"> chu\u1ea9n h\u00f3a gi\u00fap doanh nghi\u1ec7p nh\u1eadn di\u1ec7n nhanh ch\u00f3ng c\u00e1c l\u1ed7 h\u1ed5ng v\u1eadn h\u00e0nh.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_Khao_sat_thuc_te_va_danh_gia_rui_ro_ban_dau\"><\/span><b>B\u01b0\u1edbc 1: Kh\u1ea3o s\u00e1t th\u1ef1c t\u1ebf v\u00e0 \u0111\u00e1nh gi\u00e1 r\u1ee7i ro ban \u0111\u1ea7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 giai \u0111o\u1ea1n thu th\u1eadp d\u1eef li\u1ec7u t\u1ed5ng quan \u0111\u1ec3 \u0111\u1ecbnh v\u1ecb c\u00e1c v\u00f9ng r\u1ee7i ro tr\u1ecdng y\u1ebfu c\u1ee7a doanh nghi\u1ec7p:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu th\u1eadp h\u1ed3 s\u01a1:<\/b><span style=\"font-weight: 400;\"> Xem x\u00e9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh 3 n\u0103m g\u1ea7n nh\u1ea5t, s\u01a1 \u0111\u1ed3 t\u1ed5 ch\u1ee9c, quy ch\u1ebf qu\u1ea3n l\u00fd n\u1ed9i b\u1ed9 v\u00e0 quy tr\u00ecnh l\u00e0m vi\u1ec7c c\u1ee7a t\u1eebng ph\u00f2ng ban.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u1ecfng v\u1ea5n nh\u00e2n s\u1ef1:<\/b><span style=\"font-weight: 400;\"> Trao \u0111\u1ed5i tr\u1ef1c ti\u1ebfp v\u1edbi ban gi\u00e1m \u0111\u1ed1c v\u00e0 c\u00e1c tr\u01b0\u1edfng b\u1ed9 ph\u1eadn \u0111\u1ec3 n\u1eafm b\u1eaft th\u1ef1c tr\u1ea1ng ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>X\u00e1c \u0111\u1ecbnh r\u1ee7i ro:<\/b><span style=\"font-weight: 400;\"> Ph\u00e2n t\u00edch c\u00e1c khu v\u1ef1c c\u00f3 kh\u1ea3 n\u0103ng x\u1ea3y ra sai s\u00f3t cao nh\u01b0 mua h\u00e0ng, qu\u1ea3n l\u00fd kho, thanh to\u00e1n qu\u1ef9 v\u00e0 t\u1ea1m \u1ee9ng nh\u00e2n vi\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thi\u1ebft l\u1eadp ma tr\u1eadn r\u1ee7i ro:<\/b><span style=\"font-weight: 400;\"> Ph\u00e2n lo\u1ea1i r\u1ee7i ro theo m\u1ee9c \u0111\u1ed9 \u1ea3nh h\u01b0\u1edfng v\u00e0 kh\u1ea3 n\u0103ng x\u1ea3y ra \u0111\u1ec3 t\u1eadp trung ngu\u1ed3n l\u1ef1c ki\u1ec3m tra.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_Thiet_lap_chuong_trinh_va_ke_hoach_kiem_toan_chi_tiet\"><\/span><b>B\u01b0\u1edbc 2: Thi\u1ebft l\u1eadp ch\u01b0\u01a1ng tr\u00ecnh v\u00e0 k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n chi ti\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">L\u00ean ph\u01b0\u01a1ng \u00e1n l\u00e0m vi\u1ec7c c\u1ee5 th\u1ec3 \u0111\u1ec3 kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh b\u00ecnh th\u01b0\u1eddng:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>X\u00e1c \u0111\u1ecbnh ph\u1ea1m vi:<\/b><span style=\"font-weight: 400;\"> Gi\u1edbi h\u1ea1n c\u1ee5 th\u1ec3 c\u00e1c ph\u00f2ng ban, chi nh\u00e1nh v\u00e0 kho\u1ea3ng th\u1eddi gian s\u1ed1 li\u1ec7u s\u1ebd \u0111\u01b0\u1ee3c ki\u1ec3m tra th\u1ef1c t\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u00e2n b\u1ed5 nh\u00e2n s\u1ef1:<\/b><span style=\"font-weight: 400;\"> L\u1ef1a ch\u1ecdn c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 chuy\u00ean m\u00f4n ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c th\u00f9 ng\u00e0nh ngh\u1ec1 c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>X\u00e2y d\u1ef1ng ch\u01b0\u01a1ng tr\u00ecnh:<\/b><span style=\"font-weight: 400;\"> Thi\u1ebft l\u1eadp c\u00e1c b\u01b0\u1edbc c\u00f4ng vi\u1ec7c chi ti\u1ebft, ph\u01b0\u01a1ng ph\u00e1p ch\u1ecdn m\u1eabu ch\u1ee9ng t\u1eeb cho t\u1eebng ph\u1ea7n h\u00e0nh c\u1ee5 th\u1ec3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1ed1ng nh\u1ea5t l\u1ecbch tr\u00ecnh:<\/b><span style=\"font-weight: 400;\"> G\u1eedi k\u1ebf ho\u1ea1ch l\u00e0m vi\u1ec7c tr\u01b0\u1edbc cho ban \u0111i\u1ec1u h\u00e0nh \u0111\u1ec3 c\u00e1c b\u1ed9 ph\u1eadn chu\u1ea9n b\u1ecb s\u1eb5n h\u1ed3 s\u01a1 t\u00e0i li\u1ec7u li\u00ean quan.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_Thuc_hien_kiem_toan_tai_thuc_dia_doanh_nghiep\"><\/span><b>B\u01b0\u1edbc 3: Th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n t\u1ea1i th\u1ef1c \u0111\u1ecba doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Giai \u0111o\u1ea1n ki\u1ec3m tra chi ti\u1ebft ch\u1ee9ng t\u1eeb v\u00e0 quy tr\u00ecnh v\u1eadn h\u00e0nh th\u1ef1c t\u1ebf t\u1ea1i tr\u1ee5 s\u1edf c\u1ee7a doanh nghi\u1ec7p:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb:<\/b><span style=\"font-weight: 400;\"> Ki\u1ec3m tra t\u00ednh h\u1ee3p ph\u00e1p, h\u1ee3p l\u1ec7 c\u1ee7a ch\u1ee9ng t\u1eeb g\u1ed1c so v\u1edbi s\u1ed1 li\u1ec7u ghi nh\u1eadn tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ki\u1ec3m k\u00ea th\u1ef1c t\u1ebf:<\/b><span style=\"font-weight: 400;\"> Ti\u1ebfn h\u00e0nh ki\u1ec3m k\u00ea \u0111\u1ed9t xu\u1ea5t ho\u1eb7c \u0111\u1ecbnh k\u1ef3 \u0111\u1ed1i v\u1edbi qu\u1ef9 ti\u1ec1n m\u1eb7t, h\u00e0ng t\u1ed3n kho v\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u00e1nh gi\u00e1 ch\u1ed1t ki\u1ec3m so\u00e1t:<\/b><span style=\"font-weight: 400;\"> Xem x\u00e9t c\u00e1c ch\u1ed1t ph\u00ea duy\u1ec7t c\u1ee7a qu\u1ea3n l\u00fd c\u00f3 th\u1ef1c s\u1ef1 ho\u1ea1t \u0111\u1ed9ng hi\u1ec7u qu\u1ea3 hay ch\u1ec9 mang t\u00ednh h\u00ecnh th\u1ee9c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u00e2n t\u00edch d\u1eef li\u1ec7u:<\/b><span style=\"font-weight: 400;\"> S\u1eed d\u1ee5ng c\u00e1c ph\u1ea7n m\u1ec1m chuy\u00ean nghi\u1ec7p \u0111\u1ec3 ph\u00e1t hi\u1ec7n c\u00e1c giao d\u1ecbch b\u1ea5t th\u01b0\u1eddng ho\u1eb7c tr\u00f9ng l\u1eb7p trong h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_4_Lap_du_thao_bao_cao_va_thao_luan_voi_ban_dieu_hanh\"><\/span><b>B\u01b0\u1edbc 4: L\u1eadp d\u1ef1 th\u1ea3o b\u00e1o c\u00e1o v\u00e0 th\u1ea3o lu\u1eadn v\u1edbi ban \u0111i\u1ec1u h\u00e0nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">T\u1ea5t c\u1ea3 c\u00e1c ph\u00e1t hi\u1ec7n c\u1ea7n \u0111\u01b0\u1ee3c th\u1ea3o lu\u1eadn k\u1ef9 l\u01b0\u1ee1ng tr\u01b0\u1edbc khi \u0111\u01b0a ra k\u1ebft lu\u1eadn cu\u1ed1i c\u00f9ng:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Summary of findings:<\/b><span style=\"font-weight: 400;\"> Li\u1ec7t k\u00ea to\u00e0n b\u1ed9 c\u00e1c sai s\u00f3t t\u00e0i ch\u00ednh, l\u1ed7i tu\u00e2n th\u1ee7 quy tr\u00ecnh v\u00e0 r\u1ee7i ro thu\u1ebf \u0111\u00e3 ghi nh\u1eadn \u0111\u01b0\u1ee3c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u1eadp d\u1ef1 th\u1ea3o b\u00e1o c\u00e1o:<\/b><span style=\"font-weight: 400;\"> Vi\u1ebft b\u00e1o c\u00e1o chi ti\u1ebft n\u00eau r\u00f5 th\u1ef1c tr\u1ea1ng, nguy\u00ean nh\u00e2n g\u1ed1c r\u1ec5 v\u00e0 h\u1ec7 qu\u1ea3 ph\u00e1p l\u00fd c\u1ee7a t\u1eebng v\u1ea5n \u0111\u1ec1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u1ecdp gi\u1ea3i tr\u00ecnh:<\/b><span style=\"font-weight: 400;\"> T\u1ed5 ch\u1ee9c bu\u1ed5i l\u00e0m vi\u1ec7c tr\u1ef1c ti\u1ebfp v\u1edbi c\u00e1c b\u1ed9 ph\u1eadn li\u00ean quan \u0111\u1ec3 l\u00e0m r\u00f5 nguy\u00ean nh\u00e2n v\u00e0 ghi nh\u1eadn \u00fd ki\u1ebfn ph\u1ea3n h\u1ed3i c\u1ee7a \u0111\u01a1n v\u1ecb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1ed1ng nh\u1ea5t gi\u1ea3i ph\u00e1p:<\/b><span style=\"font-weight: 400;\"> Th\u1ed1ng nh\u1ea5t v\u1edbi ban \u0111i\u1ec1u h\u00e0nh v\u1ec1 ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd r\u1ee7i ro v\u00e0 l\u1ed9 tr\u00ecnh kh\u1eafc ph\u1ee5c kh\u1ea3 thi nh\u1ea5t.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_5_Phat_hanh_bao_cao_chinh_thuc_va_theo_doi_hanh_dong_khac_phuc\"><\/span><b>B\u01b0\u1edbc 5: Ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o ch\u00ednh th\u1ee9c v\u00e0 theo d\u00f5i h\u00e0nh \u0111\u1ed9ng kh\u1eafc ph\u1ee5c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o ch\u00ednh th\u1ee9c l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 doanh nghi\u1ec7p c\u1ea3i ti\u1ebfn v\u00e0 chu\u1ea9n h\u00f3a <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-he-thong-kiem-soat-noi-bo\/\"><span style=\"font-weight: 400;\">internal control system<\/span><\/a><span style=\"font-weight: 400;\">:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ban h\u00e0nh b\u00e1o c\u00e1o:<\/b><span style=\"font-weight: 400;\"> Release of report <\/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;\"> ch\u00ednh th\u1ee9c c\u00f3 ch\u1eef k\u00fd x\u00e1c nh\u1eadn c\u1ee7a tr\u01b0\u1edfng \u0111o\u00e0n ki\u1ec3m to\u00e1n v\u00e0 \u0111\u1ea1i di\u1ec7n \u0111\u01a1n v\u1ecb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u01b0a ra khuy\u1ebfn ngh\u1ecb:<\/b><span style=\"font-weight: 400;\"> Cung c\u1ea5p c\u00e1c gi\u1ea3i ph\u00e1p c\u1ee5 th\u1ec3 \u0111\u1ec3 b\u1ecbt k\u00edn l\u1ed7 h\u1ed5ng ki\u1ec3m so\u00e1t, t\u1ed1i \u01b0u quy tr\u00ecnh v\u1eadn h\u00e0nh v\u00e0 ph\u00f2ng ng\u1eeba r\u1ee7i ro thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u00ean k\u1ebf ho\u1ea1ch h\u00e0nh \u0111\u1ed9ng:<\/b><span style=\"font-weight: 400;\"> Ph\u00e2n c\u00f4ng tr\u00e1ch nhi\u1ec7m v\u00e0 th\u1eddi h\u1ea1n ho\u00e0n th\u00e0nh kh\u1eafc ph\u1ee5c cho t\u1eebng b\u1ed9 ph\u1eadn trong doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Theo d\u00f5i \u0111\u1ecbnh k\u1ef3:<\/b><span style=\"font-weight: 400;\"> Ki\u1ec3m tra l\u1ea1i t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n c\u00e1c khuy\u1ebfn ngh\u1ecb sau ki\u1ec3m to\u00e1n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o c\u00e1c l\u1ed7i sai kh\u00f4ng b\u1ecb l\u1eb7p l\u1ea1i.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Tai_sao_doanh_nghiep_tin_chon_Dich_vu_kiem_toan_noi_bo_Quan_9_cua_MAN\"><\/span><b>T\u1ea1i sao doanh nghi\u1ec7p tin ch\u1ecdn D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 9 c\u1ee7a MAN?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6114\" aria-describedby=\"caption-attachment-6114\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6114\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-sao-doanh-nghiep-tin-chon-Dich-vu-kiem-toan-noi-bo-Quan-9-cua-MAN.jpg\" alt=\"T\u1ea1i sao doanh nghi\u1ec7p tin ch\u1ecdn D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 9 c\u1ee7a MAN\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-sao-doanh-nghiep-tin-chon-Dich-vu-kiem-toan-noi-bo-Quan-9-cua-MAN.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-sao-doanh-nghiep-tin-chon-Dich-vu-kiem-toan-noi-bo-Quan-9-cua-MAN-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-sao-doanh-nghiep-tin-chon-Dich-vu-kiem-toan-noi-bo-Quan-9-cua-MAN-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-sao-doanh-nghiep-tin-chon-Dich-vu-kiem-toan-noi-bo-Quan-9-cua-MAN-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-sao-doanh-nghiep-tin-chon-Dich-vu-kiem-toan-noi-bo-Quan-9-cua-MAN-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6114\" class=\"wp-caption-text\">T\u1ea1i sao doanh nghi\u1ec7p tin ch\u1ecdn D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 9 c\u1ee7a MAN<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Ch\u00fang t\u00f4i cung c\u1ea5p gi\u1ea3i ph\u00e1p ki\u1ec3m so\u00e1t r\u1ee7i ro th\u1ef1c ch\u1ea5t, an to\u00e0n v\u00e0 t\u1ed1i \u01b0u chi ph\u00ed cho kh\u00e1ch h\u00e0ng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_ngu_chuyen_gia_tren_30_nam_kinh_nghiem_thuc_te_tai_Viet_Nam\"><\/span><b>\u0110\u1ed9i ng\u0169 chuy\u00ean gia tr\u00ean 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110i\u1ec3m m\u1ea1nh c\u1ed1t l\u00f5i c\u1ee7a MAN n\u1eb1m \u1edf n\u0103ng l\u1ef1c th\u1ef1c chi\u1ebfn v\u01b0\u1ee3t tr\u1ed9i c\u1ee7a \u0111\u1ed9i ng\u0169 nh\u00e2n s\u1ef1:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kinh nghi\u1ec7m d\u00e0y d\u1ea1n:<\/b><span style=\"font-weight: 400;\"> C\u00e1c chuy\u00ean gia tr\u1ef1c ti\u1ebfp \u0111i\u1ec1u h\u00e0nh d\u1ef1 \u00e1n \u0111\u1ec1u c\u00f3 h\u01a1n 30 n\u0103m ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf trong ng\u00e0nh k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Chuy\u00ean m\u00f4n \u0111a ng\u00e0nh:<\/b><span style=\"font-weight: 400;\"> \u0110\u1ed9i ng\u0169 chuy\u00ean gia t\u1eebng t\u01b0 v\u1ea5n cho nhi\u1ec1u lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p t\u1eeb s\u1ea3n xu\u1ea5t, logistics, th\u01b0\u01a1ng m\u1ea1i \u0111\u1ebfn c\u00e1c t\u1eadp \u0111o\u00e0n c\u00f4ng ngh\u1ec7 cao.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Gi\u1ea3i quy\u1ebft v\u1ea5n \u0111\u1ec1 kh\u00f3:<\/b><span style=\"font-weight: 400;\"> C\u00f3 kh\u1ea3 n\u0103ng nh\u1eadn di\u1ec7n nhanh ch\u00f3ng c\u00e1c r\u1ee7i ro h\u1ec7 th\u1ed1ng ph\u1ee9c t\u1ea1p m\u00e0 nh\u1eefng nh\u00e2n s\u1ef1 \u00edt kinh nghi\u1ec7m th\u01b0\u1eddng b\u1ecf qua.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Am_hieu_sau_sac_thuc_te_quan_ly_rui_ro_thue_tai_dia_ban_TPHCM\"><\/span><b>Am hi\u1ec3u s\u00e2u s\u1eafc th\u1ef1c t\u1ebf qu\u1ea3n l\u00fd r\u1ee7i ro thu\u1ebf t\u1ea1i \u0111\u1ecba b\u00e0n TP.HCM<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN, r\u1ee7i ro l\u1edbn nh\u1ea5t c\u1ee7a doanh nghi\u1ec7p Vi\u1ec7t Nam hi\u1ec7n nay t\u1eadp trung ch\u1ee7 y\u1ebfu \u1edf ph\u1ea7n tu\u00e2n th\u1ee7 ngh\u0129a v\u1ee5 thu\u1ebf:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u1eadp nh\u1eadt lu\u1eadt thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> N\u1eafm v\u1eefng c\u00e1c thay \u0111\u1ed5i m\u1edbi nh\u1ea5t v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u1ea3nh b\u00e1o sai s\u00f3t:<\/b><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 c\u00e1c doanh nghi\u1ec7p t\u1ea1i Qu\u1eadn 9 th\u01b0\u1eddng g\u1eb7p sai s\u00f3t nghi\u00eam tr\u1ecdng nh\u1ea5t \u1edf kh\u00e2u ki\u1ec3m so\u00e1t h\u1ed3 s\u01a1 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Gi\u1ea3i ph\u00e1p t\u1eeb MAN &#8211; Master Accountant Network:<\/b><span style=\"font-weight: 400;\"> Ch\u00fang t\u00f4i gi\u00fap doanh nghi\u1ec7p r\u00e0 so\u00e1t to\u00e0n b\u1ed9 h\u1ed3 s\u01a1, b\u1ed5 sung ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7 \u0111\u1ec3 ch\u1ee7 \u0111\u1ed9ng gi\u1ea3i tr\u00ecnh t\u1ed1t nh\u1ea5t tr\u01b0\u1edbc c\u00e1c c\u01a1 quan Thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Minh_chung_nang_luc_qua_he_thong_chung_chi_hanh_nghe_va_cam_ket_bao_mat\"><\/span><b>Minh ch\u1ee9ng n\u0103ng l\u1ef1c qua h\u1ec7 th\u1ed1ng ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 v\u00e0 cam k\u1ebft b\u1ea3o m\u1eadt<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ch\u00fang t\u00f4i kh\u1eb3ng \u0111\u1ecbnh uy t\u00edn b\u1eb1ng c\u00e1c cam k\u1ebft ph\u00e1p l\u00fd v\u00e0 ch\u1ee9ng ch\u1ec9 chuy\u00ean m\u00f4n r\u00f5 r\u00e0ng:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1ee9ng ch\u1ec9 qu\u1ed1c t\u1ebf:<\/b><span style=\"font-weight: 400;\"> 100% tr\u01b0\u1edfng \u0111o\u00e0n ki\u1ec3m to\u00e1n s\u1edf h\u1eefu ch\u1ee9ng ch\u1ec9 CPA Vi\u1ec7t Nam v\u00e0 c\u00e1c ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 qu\u1ed1c t\u1ebf uy t\u00edn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Information security:<\/b><span style=\"font-weight: 400;\"> Cam k\u1ebft b\u1ea3o m\u1eadt tuy\u1ec7t \u0111\u1ed1i d\u1eef li\u1ec7u kinh doanh c\u1ee7a kh\u00e1ch h\u00e0ng b\u1eb1ng \u0111i\u1ec1u kho\u1ea3n ph\u1ea1t vi ph\u1ea1m nghi\u00eam ng\u1eb7t trong h\u1ee3p \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd:<\/b><span style=\"font-weight: 400;\"> S\u1eb5n s\u00e0ng \u0111\u1ed3ng h\u00e0nh v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh tr\u1ef1c ti\u1ebfp v\u1ec1 s\u1ed1 li\u1ec7u v\u00e0 n\u1ed9i dung b\u00e1o c\u00e1o do ch\u00fang t\u00f4i th\u1ef1c hi\u1ec7n tr\u01b0\u1edbc c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Bang_gia_tham_khao_Dich_vu_kiem_toan_noi_bo_Quan_9_moi_nhat\"><\/span><b>B\u1ea3ng gi\u00e1 tham kh\u1ea3o D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 9 m\u1edbi nh\u1ea5t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng trong vi\u1ec7c l\u1eadp k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh, ch\u00fang t\u00f4i c\u00f4ng b\u1ed1 <\/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\u00a0 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/span><\/a><span style=\"font-weight: 400;\"> tham kh\u1ea3o cho c\u00e1c g\u00f3i d\u1ecbch v\u1ee5 ph\u1ed5 bi\u1ebfn nh\u1ea5t hi\u1ec7n nay. Chi ph\u00ed th\u1ef1c t\u1ebf s\u1ebd \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh linh ho\u1ea1t d\u1ef1a tr\u00ean quy m\u00f4 doanh nghi\u1ec7p, s\u1ed1 l\u01b0\u1ee3ng ch\u1ee9ng t\u1eeb ph\u00e1t sinh v\u00e0 \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a quy tr\u00ecnh v\u1eadn h\u00e0nh sau khi c\u00e1c chuy\u00ean gia c\u1ee7a ch\u00fang t\u00f4i ti\u1ebfn h\u00e0nh kh\u1ea3o s\u00e1t th\u1ef1c \u0111\u1ecba mi\u1ec5n ph\u00ed.<\/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 9 m\u1edbi nh\u1ea5t<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>T\u00ean g\u00f3i d\u1ecbch v\u1ee5<\/b><\/td>\n<td style=\"text-align: center;\"><b>Appropriate business size<\/b><\/td>\n<td style=\"text-align: center;\"><b>Main job content<\/b><\/td>\n<td style=\"text-align: center;\"><b>Reference fee (VN\u0110\/Year)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">G\u00f3i C\u01a1 b\u1ea3n (Standard)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5 quy m\u00f4 v\u1eeba v\u00e0 nh\u1ecf; giao d\u1ecbch \u0111\u01a1n gi\u1ea3n.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u01a1 b\u1ea3n; ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9; r\u00e0 so\u00e1t r\u1ee7i ro thu\u1ebf c\u1ed1t l\u00f5i.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 40.000.000 &#8211; 60.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">G\u00f3i N\u00e2ng cao (Professional)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, xu\u1ea5t nh\u1eadp kh\u1ea9u quy m\u00f4 v\u1eeba; s\u1ed1 l\u01b0\u1ee3ng nh\u00e2n s\u1ef1 t\u1eeb 50 &#8211; 150 ng\u01b0\u1eddi.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u00e1nh gi\u00e1 to\u00e0n di\u1ec7n h\u1ec7 th\u1ed1ng COSO; ki\u1ec3m to\u00e1n quy tr\u00ecnh v\u1eadn h\u00e0nh kho, mua h\u00e0ng, b\u00e1n h\u00e0ng; r\u00e0 so\u00e1t h\u1ed3 s\u01a1 thu\u1ebf chuy\u00ean s\u00e2u.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 70.000.000 &#8211; 110.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">G\u00f3i Chuy\u00ean s\u00e2u (Premium)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p FDI l\u1edbn; c\u00e1c t\u1ed5ng c\u00f4ng ty c\u00f3 nhi\u1ec1u chi nh\u00e1nh ho\u1eb7c doanh nghi\u1ec7p chu\u1ea9n b\u1ecb IPO.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Thi\u1ebft l\u1eadp khung ki\u1ec3m so\u00e1t r\u1ee7i ro t\u1ed5ng th\u1ec3; ki\u1ec3m to\u00e1n t\u1ea5t c\u1ea3 c\u00e1c ph\u00f2ng ban; t\u01b0 v\u1ea5n t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh v\u1eadn h\u00e0nh to\u00e0n di\u1ec7n.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Li\u00ean h\u1ec7 kh\u1ea3o s\u00e1t th\u1ef1c t\u1ebf<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\"><div class=\"su-button-center\"><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Contact Us for a Quote <\/span><\/a><\/div><\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nen_tu_xay_dung_bo_may_hay_su_dung_Dich_vu_kiem_toan_noi_bo_Quan_9_thue_ngoai\"><\/span><b>N\u00ean t\u1ef1 x\u00e2y d\u1ef1ng b\u1ed9 m\u00e1y hay s\u1eed d\u1ee5ng D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 9 thu\u00ea ngo\u00e0i?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6112\" aria-describedby=\"caption-attachment-6112\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6112\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nen-tu-xay-dung-bo-may-hay-su-dung-Dich-vu-kiem-toan-noi-bo-Quan-9-thue-ngoai.jpg\" alt=\"N\u00ean t\u1ef1 x\u00e2y d\u1ef1ng b\u1ed9 m\u00e1y hay s\u1eed d\u1ee5ng D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 9 thu\u00ea ngo\u00e0i\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nen-tu-xay-dung-bo-may-hay-su-dung-Dich-vu-kiem-toan-noi-bo-Quan-9-thue-ngoai.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nen-tu-xay-dung-bo-may-hay-su-dung-Dich-vu-kiem-toan-noi-bo-Quan-9-thue-ngoai-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nen-tu-xay-dung-bo-may-hay-su-dung-Dich-vu-kiem-toan-noi-bo-Quan-9-thue-ngoai-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nen-tu-xay-dung-bo-may-hay-su-dung-Dich-vu-kiem-toan-noi-bo-Quan-9-thue-ngoai-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nen-tu-xay-dung-bo-may-hay-su-dung-Dich-vu-kiem-toan-noi-bo-Quan-9-thue-ngoai-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6112\" class=\"wp-caption-text\">N\u00ean t\u1ef1 x\u00e2y d\u1ef1ng b\u1ed9 m\u00e1y hay s\u1eed d\u1ee5ng D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 9 thu\u00ea ngo\u00e0i<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c so s\u00e1nh chi ti\u1ebft gi\u1eefa hai ph\u01b0\u01a1ng \u00e1n gi\u00fap nh\u00e0 qu\u1ea3n tr\u1ecb \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh ph\u00f9 h\u1ee3p nh\u1ea5t v\u1edbi \u0111i\u1ec1u ki\u1ec7n th\u1ef1c t\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phan_tich_uu_va_nhuoc_diem_cua_hai_phuong_an\"><\/span><b>Ph\u00e2n t\u00edch \u01b0u v\u00e0 nh\u01b0\u1ee3c \u0111i\u1ec3m c\u1ee7a hai ph\u01b0\u01a1ng \u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n c\u00e2n nh\u1eafc k\u1ef9 c\u00e1c y\u1ebfu t\u1ed1 chi ph\u00ed, t\u00ednh \u0111\u1ed9c l\u1eadp v\u00e0 n\u0103ng l\u1ef1c chuy\u00ean m\u00f4n:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1ef1 x\u00e2y d\u1ef1ng b\u1ed9 m\u00e1y:<\/b><span style=\"font-weight: 400;\"> \u01afu \u0111i\u1ec3m l\u1edbn nh\u1ea5t l\u00e0 nh\u00e2n s\u1ef1 am hi\u1ec3u s\u00e2u s\u1eafc quy tr\u00ecnh \u0111\u1eb7c th\u00f9 v\u00e0 c\u00f3 m\u1eb7t t\u1ea1i v\u0103n ph\u00f2ng h\u00e0ng ng\u00e0y. Tuy nhi\u00ean, nh\u01b0\u1ee3c \u0111i\u1ec3m l\u00e0 chi ph\u00ed l\u01b0\u01a1ng th\u01b0\u1edfng, b\u1ea3o hi\u1ec3m r\u1ea5t cao v\u00e0 t\u00ednh \u0111\u1ed9c l\u1eadp th\u01b0\u1eddng b\u1ecb \u1ea3nh h\u01b0\u1edfng do c\u00e1c m\u1ed1i quan h\u1ec7 n\u1ed9i b\u1ed9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu\u00ea ngo\u00e0i d\u1ecbch v\u1ee5:<\/b><span style=\"font-weight: 400;\"> \u0110i\u1ec3m m\u1ea1nh v\u01b0\u1ee3t tr\u1ed9i l\u00e0 ti\u1ebft ki\u1ec7m chi ph\u00ed v\u1eadn h\u00e0nh c\u1ed1 \u0111\u1ecbnh, b\u1ea3o \u0111\u1ea3m t\u00ednh \u0111\u1ed9c l\u1eadp kh\u00e1ch quan tuy\u1ec7t \u0111\u1ed1i v\u00e0 s\u1edf h\u1eefu ngay \u0111\u1ed9i ng\u0169 chuy\u00ean gia gi\u00e0u kinh nghi\u1ec7m. \u0110i\u1ec3m y\u1ebfu duy nh\u1ea5t l\u00e0 nh\u00e2n s\u1ef1 b\u00ean ngo\u00e0i c\u1ea7n th\u1eddi gian ng\u1eafn ban \u0111\u1ea7u \u0111\u1ec3 l\u00e0m quen v\u1edbi quy tr\u00ecnh n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Bang_so_sanh_chi_tiet_giua_tu_van_hanh_va_thue_ngoai_chuyen_nghiep\"><\/span><b>B\u1ea3ng so s\u00e1nh chi ti\u1ebft gi\u1eefa t\u1ef1 v\u1eadn h\u00e0nh v\u00e0 thu\u00ea ngo\u00e0i chuy\u00ean nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng \u0111\u1ed1i chi\u1ebfu chi ti\u1ebft c\u00e1c ti\u00eau ch\u00ed c\u1ed1t l\u00f5i gi\u1eefa hai ph\u01b0\u01a1ng \u00e1n \u0111\u1ec3 doanh nghi\u1ec7p d\u1ec5 d\u00e0ng l\u1ef1a ch\u1ecdn.<\/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 chi ti\u1ebft gi\u1eefa t\u1ef1 v\u1eadn h\u00e0nh v\u00e0 thu\u00ea ngo\u00e0i chuy\u00ean nghi\u1ec7p<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"width: 16.0321%; text-align: center;\"><b>Comparison criteria<\/b><\/td>\n<td style=\"width: 36.4729%; text-align: center;\"><b>T\u1ef1 x\u00e2y d\u1ef1ng ph\u00f2ng ban n\u1ed9i b\u1ed9<\/b><\/td>\n<td style=\"width: 46.5932%; text-align: center;\"><b>Thu\u00ea ngo\u00e0i D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 9 t\u1ea1i MAN<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 16.0321%; text-align: center;\"><span style=\"font-weight: 400;\">Chi ph\u00ed v\u1eadn h\u00e0nh<\/span><\/td>\n<td style=\"width: 36.4729%; text-align: center;\"><span style=\"font-weight: 400;\">R\u1ea5t cao (L\u01b0\u01a1ng c\u1ee9ng h\u00e0ng th\u00e1ng, BHXH, ph\u00fac l\u1ee3i, chi ph\u00ed v\u0103n ph\u00f2ng v\u00e0 \u0111\u00e0o t\u1ea1o).<\/span><\/td>\n<td style=\"width: 46.5932%; text-align: center;\"><span style=\"font-weight: 400;\">T\u1ed1i \u01b0u (Chi tr\u1ea3 theo ph\u1ea1m vi d\u1ef1 \u00e1n th\u1ef1c t\u1ebf, kh\u00f4ng ph\u00e1t sinh chi ph\u00ed nh\u00e2n s\u1ef1 c\u1ed1 \u0111\u1ecbnh).<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 16.0321%; text-align: center;\"><span style=\"font-weight: 400;\">T\u00ednh \u0111\u1ed9c l\u1eadp &amp; Kh\u00e1ch quan<\/span><\/td>\n<td style=\"width: 36.4729%; text-align: center;\"><span style=\"font-weight: 400;\">Trung b\u00ecnh (D\u1ec5 b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi \u00e1p l\u1ef1c t\u1eeb c\u00e1c ph\u00f2ng ban kh\u00e1c ho\u1eb7c ban qu\u1ea3n l\u00fd).<\/span><\/td>\n<td style=\"width: 46.5932%; text-align: center;\"><span style=\"font-weight: 400;\">Tuy\u1ec7t \u0111\u1ed1i \u0111\u1ed9c l\u1eadp (Tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t chu\u1ea9n m\u1ef1c \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p qu\u1ed1c t\u1ebf).<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 16.0321%; text-align: center;\"><span style=\"font-weight: 400;\">Tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n<\/span><\/td>\n<td style=\"width: 36.4729%; text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ee5 thu\u1ed9c v\u00e0o n\u0103ng l\u1ef1c c\u1ee7a nh\u00e2n s\u1ef1 tuy\u1ec3n d\u1ee5ng \u0111\u01b0\u1ee3c, kh\u00f3 ti\u1ebfp c\u1eadn ki\u1ebfn th\u1ee9c m\u1edbi.<\/span><\/td>\n<td style=\"width: 46.5932%; text-align: center;\"><span style=\"font-weight: 400;\">R\u1ea5t cao (\u0110\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u1ef1c ti\u1ebfp b\u1edfi c\u00e1c chuy\u00ean gia gi\u00e0u kinh nghi\u1ec7m th\u1ef1c chi\u1ebfn \u0111a ng\u00e0nh).<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 16.0321%; text-align: center;\"><span style=\"font-weight: 400;\">T\u00ednh li\u00ean t\u1ee5c c\u1ee7a d\u1ecbch v\u1ee5<\/span><\/td>\n<td style=\"width: 36.4729%; text-align: center;\"><span style=\"font-weight: 400;\">D\u1ec5 b\u1ecb gi\u00e1n \u0111o\u1ea1n n\u1ebfu nh\u00e2n s\u1ef1 ngh\u1ec9 vi\u1ec7c ho\u1eb7c thay \u0111\u1ed5i nh\u00e2n s\u1ef1 \u0111\u1ed9t xu\u1ea5t.<\/span><\/td>\n<td style=\"width: 46.5932%; text-align: center;\"><span style=\"font-weight: 400;\">Lu\u00f4n \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o b\u1eb1ng h\u1ee3p \u0111\u1ed3ng cam k\u1ebft ti\u1ebfn \u0111\u1ed9 ph\u00e1p l\u00fd r\u00f5 r\u00e0ng gi\u1eefa hai b\u00ean.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 16.0321%; text-align: center;\"><span style=\"font-weight: 400;\">Kh\u1ea3 n\u0103ng qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf<\/span><\/td>\n<td style=\"width: 36.4729%; text-align: center;\"><span style=\"font-weight: 400;\">Th\u01b0\u1eddng ch\u1ec9 t\u1eadp trung v\u00e0o ki\u1ec3m so\u00e1t quy tr\u00ecnh, h\u1ea1n ch\u1ebf v\u1ec1 kinh nghi\u1ec7m x\u1eed l\u00fd tranh ch\u1ea5p thu\u1ebf.<\/span><\/td>\n<td style=\"width: 46.5932%; text-align: center;\"><span style=\"font-weight: 400;\">V\u01b0\u1ee3t tr\u1ed9i nh\u1edd s\u1ef1 am hi\u1ec3u s\u00e2u s\u1eafc th\u1ef1c t\u1ebf thanh tra thu\u1ebf c\u1ee7a \u0111\u1ed9i ng\u0169 chuy\u00ean gia d\u00e0y d\u1ea1n.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Nhan_dinh_chuyen_gia_ve_nhung_loi_kiem_soat_noi_bo_pho_bien_tai_doanh_nghiep_Viet\"><\/span><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia v\u1ec1 nh\u1eefng l\u1ed7i ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 ph\u1ed5 bi\u1ebfn t\u1ea1i doanh nghi\u1ec7p Vi\u1ec7t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">C\u00e1c b\u00e0i h\u1ecdc th\u1ef1c t\u1ebf t\u1eeb h\u00e0ng tr\u0103m cu\u1ed9c thanh ki\u1ec3m tra ch\u1ec9 ra nh\u1eefng \u0111i\u1ec3m y\u1ebfu h\u1ec7 th\u1ed1ng m\u00e0 doanh nghi\u1ec7p th\u01b0\u1eddng m\u1eafc ph\u1ea3i.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tinh_trang_thieu_phan_dinh_trach_nhiem_ro_rang_trong_bo_may_van_hanh\"><\/span><b>T\u00ecnh tr\u1ea1ng thi\u1ebfu ph\u00e2n \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m r\u00f5 r\u00e0ng trong b\u1ed9 m\u00e1y v\u1eadn h\u00e0nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">S\u1ef1 ki\u00eam nhi\u1ec7m sai nguy\u00ean t\u1eafc l\u00e0 k\u1ebd h\u1edf l\u1edbn nh\u1ea5t d\u1eabn \u0111\u1ebfn th\u1ea5t tho\u00e1t t\u00e0i s\u1ea3n:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ki\u00eam nhi\u1ec7m r\u1ee7i ro:<\/b><span style=\"font-weight: 400;\"> M\u1ed9t nh\u00e2n vi\u00ean v\u1eeba l\u1eadp k\u1ebf ho\u1ea1ch mua h\u00e0ng, v\u1eeba nh\u1eadn h\u00e0ng v\u00e0o kho v\u00e0 tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n thanh to\u00e1n cho nh\u00e0 cung c\u1ea5p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thi\u1ebfu ch\u1ed1t ki\u1ec3m tra:<\/b><span style=\"font-weight: 400;\"> Kh\u00f4ng c\u00f3 s\u1ef1 ph\u00ea duy\u1ec7t \u0111\u1ed9c l\u1eadp c\u1ee7a c\u1ea5p qu\u1ea3n l\u00fd \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Solution:<\/b><span style=\"font-weight: 400;\"> \u00c1p d\u1ee5ng nghi\u00eam ng\u1eb7t nguy\u00ean t\u1eafc b\u1ea5t ki\u00eam nhi\u1ec7m b\u1eb1ng c\u00e1ch t\u00e1ch bi\u1ec7t r\u00f5 r\u00e0ng c\u00e1c kh\u00e2u ph\u00ea duy\u1ec7t, th\u1ef1c hi\u1ec7n, ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 th\u1ee7 qu\u1ef9 gi\u1eef ti\u1ec1n.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"He_thong_kiem_soat_dong_tien_va_quan_ly_cong_no_long_leo\"><\/span><b>H\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t d\u00f2ng ti\u1ec1n v\u00e0 qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3 l\u1ecfng l\u1ebbo<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p g\u1eb7p kh\u00f3 kh\u0103n v\u1ec1 d\u00f2ng ti\u1ec1n do kh\u00f4ng ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd c\u00f4ng n\u1ee3:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u00f4ng ph\u00e2n t\u00edch tu\u1ed5i n\u1ee3:<\/b><span style=\"font-weight: 400;\"> Thi\u1ebfu b\u00e1o c\u00e1o \u0111\u00e1nh gi\u00e1 tu\u1ed5i n\u1ee3 \u0111\u1ecbnh k\u1ef3 d\u1eabn \u0111\u1ebfn c\u00e1c kho\u1ea3n n\u1ee3 x\u1ea5u k\u00e9o d\u00e0i kh\u00f4ng \u0111\u01b0\u1ee3c x\u1eed l\u00fd k\u1ecbp th\u1eddi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 l\u1ecfng l\u1ebbo:<\/b><span style=\"font-weight: 400;\"> Kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 \u0111\u1ecbnh k\u1ef3 v\u1edbi kh\u00e1ch h\u00e0ng v\u00e0 nh\u00e0 cung c\u1ea5p, d\u1ec5 x\u1ea3y ra t\u00ecnh tr\u1ea1ng chi\u1ebfm d\u1ee5ng v\u1ed1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u00ea duy\u1ec7t chi ti\u00eau t\u00f9y ti\u1ec7n:<\/b><span style=\"font-weight: 400;\"> Quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 kh\u00f4ng r\u00f5 r\u00e0ng, d\u1eabn \u0111\u1ebfn vi\u1ec7c duy\u1ec7t chi v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c ho\u1eb7c chi sai m\u1ee5c \u0111\u00edch.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Khong_quan_ly_tot_rui_ro_tuan_thu_phap_luat_thue_va_hai_quan\"><\/span><b>Kh\u00f4ng qu\u1ea3n l\u00fd t\u1ed1t r\u1ee7i ro tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt thu\u1ebf v\u00e0 h\u1ea3i quan<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 l\u1ed7i ph\u1ed5 bi\u1ebfn nh\u1ea5t c\u1ee7a c\u00e1c doanh nghi\u1ec7p t\u1ea1i c\u00e1c khu c\u00f4ng nghi\u1ec7p v\u00e0 khu c\u00f4ng ngh\u1ec7 cao:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u00c1p d\u1ee5ng sai \u01b0u \u0111\u00e3i thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> Hi\u1ec3u sai c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn d\u1eabn \u0111\u1ebfn vi\u1ec7c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u1ed7i b\u00e1o c\u00e1o quy\u1ebft to\u00e1n:<\/b><span style=\"font-weight: 400;\"> Sai s\u00f3t trong vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o quy\u1ebft to\u00e1n nguy\u00ean li\u1ec7u nh\u1eadp kh\u1ea9u s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u g\u00e2y r\u1ee7i ro b\u1ecb truy thu thu\u1ebf nh\u1eadp kh\u1ea9u r\u1ea5t l\u1edbn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thi\u1ebfu h\u1ed3 s\u01a1 ch\u1ee9ng minh:<\/b><span style=\"font-weight: 400;\"> Chi ph\u00ed chi tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, gi\u1ea5y ph\u00e9p l\u00e0m vi\u1ec7c h\u1ee3p l\u1ec7.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Dia_ban_phuc_vu_thuc_te_cua_MAN_tai_TPHCM_va_cac_khu_vuc_lan_can\"><\/span><b>\u0110\u1ecba b\u00e0n ph\u1ee5c v\u1ee5 th\u1ef1c t\u1ebf c\u1ee7a MAN t\u1ea1i TP.HCM v\u00e0 c\u00e1c khu v\u1ef1c l\u00e2n c\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Ch\u00fang t\u00f4i h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p t\u1ed1i \u0111a v\u1edbi m\u1ea1ng l\u01b0\u1edbi d\u1ecbch v\u1ee5 r\u1ed9ng kh\u1eafp c\u00e1c \u0111\u1ecba b\u00e0n tr\u1ecdng \u0111i\u1ec3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1ea1i Qu\u1eadn 9:<\/b><span style=\"font-weight: 400;\"> Cung c\u1ea5p d\u1ecbch v\u1ee5 tr\u1ef1c ti\u1ebfp cho c\u00e1c doanh nghi\u1ec7p trong Khu c\u00f4ng ngh\u1ec7 cao TP.HCM v\u00e0 t\u1ea5t c\u1ea3 c\u00e1c ph\u01b0\u1eddng: Hi\u1ec7p Ph\u00fa, T\u0103ng Nh\u01a1n Ph\u00fa A, T\u0103ng Nh\u01a1n Ph\u00fa B, Long Th\u1ea1nh M\u1ef9, Long B\u00ecnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1ea1i TP.HCM:<\/b><span style=\"font-weight: 400;\"> Ph\u1ee5c v\u1ee5 m\u1ea1nh m\u1ebd t\u1ea1i Qu\u1eadn 1, Qu\u1eadn 7, Th\u00e0nh ph\u1ed1 Th\u1ee7 \u0110\u1ee9c, Qu\u1eadn B\u00ecnh Th\u1ea1nh, Qu\u1eadn T\u00e2n B\u00ecnh v\u00e0 t\u1ea5t c\u1ea3 c\u00e1c qu\u1eadn huy\u1ec7n n\u1ed9i th\u00e0nh kh\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1ea1i c\u00e1c t\u1ec9nh l\u00e2n c\u1eadn:<\/b><span style=\"font-weight: 400;\"> \u0110\u1ed9i ng\u0169 chuy\u00ean gia c\u1ee7a MAN th\u01b0\u1eddng xuy\u00ean c\u00f3 m\u1eb7t t\u1ea1i c\u00e1c khu c\u00f4ng nghi\u1ec7p l\u1edbn thu\u1ed9c B\u00ecnh D\u01b0\u01a1ng, \u0110\u1ed3ng Nai, Long An v\u00e0 B\u00e0 R\u1ecba &#8211; V\u0169ng T\u00e0u \u0111\u1ec3 h\u1ed7 tr\u1ee3 kh\u00e1ch h\u00e0ng nhanh ch\u00f3ng nh\u1ea5t.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Case_Study_Xu_ly_thanh_cong_rui_ro_thue_32_ty_dong_cho_doanh_nghiep_san_xuat_tai_Quan_9\"><\/span><b>Case Study: X\u1eed l\u00fd th\u00e0nh c\u00f4ng r\u1ee7i ro thu\u1ebf 3,2 t\u1ef7 \u0111\u1ed3ng cho doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t t\u1ea1i Qu\u1eadn 9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">M\u1ed9t minh ch\u1ee9ng c\u1ee5 th\u1ec3 v\u1ec1 hi\u1ec7u qu\u1ea3 th\u1ef1c t\u1ebf c\u1ee7a vi\u1ec7c s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 r\u00e0 so\u00e1t \u0111\u1ed9c l\u1eadp t\u1eeb chuy\u00ean gia.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thuc_trang_rui_ro_ban_dau_cua_doanh_nghiep_khach_hang\"><\/span><b>Th\u1ef1c tr\u1ea1ng r\u1ee7i ro ban \u0111\u1ea7u c\u1ee7a doanh nghi\u1ec7p kh\u00e1ch h\u00e0ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">T\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf di\u1ec5n ra v\u00e0o qu\u00fd 3 n\u0103m 2025 t\u1ea1i m\u1ed9t nh\u00e0 m\u00e1y s\u1ea3n xu\u1ea5t linh ki\u1ec7n \u0111i\u1ec7n t\u1eed FDI \u0111\u00f3ng t\u1ea1i Khu c\u00f4ng ngh\u1ec7 cao Qu\u1eadn 9:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Context:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p chu\u1ea9n b\u1ecb \u0111\u00f3n \u0111o\u00e0n thanh tra thu\u1ebf \u0111\u1ecbnh k\u1ef3 nh\u01b0ng h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u00f3 nhi\u1ec1u x\u00e1o tr\u1ed9n do thay \u0111\u1ed5i k\u1ebf to\u00e1n tr\u01b0\u1edfng li\u00ean t\u1ee5c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>V\u1ea5n \u0111\u1ec1 ph\u00e1t hi\u1ec7n:<\/b><span style=\"font-weight: 400;\"> Ch\u00eanh l\u1ec7ch l\u1edbn gi\u1eefa s\u1ed1 li\u1ec7u ki\u1ec3m kho th\u1ef1c t\u1ebf v\u00e0 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n; h\u1ed3 s\u01a1 chi ph\u00ed ph\u00fac l\u1ee3i cho lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i thi\u1ebfu nhi\u1ec1u ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u1ee7i ro \u01b0\u1edbc t\u00ednh:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p \u0111\u1ee9ng tr\u01b0\u1edbc nguy c\u01a1 b\u1ecb lo\u1ea1i b\u1ecf chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, b\u1ecb truy thu thu\u1ebf v\u00e0 ph\u1ea1t ch\u1eadm n\u1ed9p v\u1edbi t\u1ed5ng s\u1ed1 ti\u1ec1n l\u00ean \u0111\u1ebfn h\u01a1n 3,2 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Giai_phap_can_thiep_chuyen_sau_tu_doi_ngu_chuyen_gia_MAN\"><\/span><b>Gi\u1ea3i ph\u00e1p can thi\u1ec7p chuy\u00ean s\u00e2u t\u1eeb \u0111\u1ed9i ng\u0169 chuy\u00ean gia MAN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">T\u1ed5 c\u00f4ng t\u00e1c \u0111\u1eb7c bi\u1ec7t c\u1ee7a MAN g\u1ed3m 3 ki\u1ec3m to\u00e1n vi\u00ean cao c\u1ea5p \u0111\u00e3 tr\u1ef1c ti\u1ebfp l\u00e0m vi\u1ec7c t\u1ea1i nh\u00e0 m\u00e1y \u0111\u1ec3 tri\u1ec3n khai c\u00e1c bi\u1ec7n ph\u00e1p nghi\u1ec7p v\u1ee5:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>X\u1eed l\u00fd ch\u00eanh l\u1ec7ch kho:<\/b><span style=\"font-weight: 400;\"> R\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 quy tr\u00ecnh xu\u1ea5t nh\u1eadp kho, truy xu\u1ea5t ngu\u1ed3n g\u1ed1c ch\u00eanh l\u1ec7ch v\u00e0 ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 ki\u1ec3m k\u00ea chu\u1ea9n ph\u00e1p l\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u1ed5 sung h\u1ed3 s\u01a1 nh\u00e2n s\u1ef1:<\/b><span style=\"font-weight: 400;\"> H\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p r\u00e0 so\u00e1t, k\u00fd l\u1ea1i h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 b\u1ed5 sung c\u00e1c t\u1edd khai \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng lao \u0111\u1ed9ng, quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u00f2n thi\u1ebfu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thuy\u1ebft minh b\u00e1o c\u00e1o:<\/b><span style=\"font-weight: 400;\"> X\u00e2y d\u1ef1ng l\u1ea1i b\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh khoa h\u1ecdc, ch\u1ee9ng minh t\u00ednh h\u1ee3p l\u00fd c\u1ee7a c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh th\u1ef1c t\u1ebf.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Ket_qua_thuc_te_dat_duoc_sau_cuoc_kiem_toan_chuyen_sau\"><\/span><b>K\u1ebft qu\u1ea3 th\u1ef1c t\u1ebf \u0111\u1ea1t \u0111\u01b0\u1ee3c sau cu\u1ed9c ki\u1ec3m to\u00e1n chuy\u00ean s\u00e2u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Qu\u00e1 tr\u00ecnh l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan Thu\u1ebf di\u1ec5n ra thu\u1eadn l\u1ee3i nh\u1edd s\u1ef1 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 ch\u1eb7t ch\u1ebd t\u1eeb tr\u01b0\u1edbc:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1ea5p nh\u1eadn gi\u1ea3i tr\u00ecnh:<\/b><span style=\"font-weight: 400;\"> \u0110o\u00e0n thanh tra ch\u1ea5p nh\u1eadn to\u00e0n b\u1ed9 c\u00e1c h\u1ed3 s\u01a1 b\u1ed5 sung v\u00e0 thuy\u1ebft minh chi ti\u1ebft c\u1ee7a MAN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Gi\u1ea3m thi\u1ec3u t\u1ed1i \u0111a thi\u1ec7t h\u1ea1i:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 ti\u1ec1n thu\u1ebf b\u1ecb lo\u1ea1i v\u00e0 ph\u1ea1t th\u1ef1c t\u1ebf gi\u1ea3m t\u1eeb m\u1ee9c d\u1ef1 ki\u1ebfn ban \u0111\u1ea7u 3,2 t\u1ef7 \u0111\u1ed3ng xu\u1ed1ng ch\u1ec9 c\u00f2n d\u01b0\u1edbi 150 tri\u1ec7u \u0111\u1ed3ng ti\u1ec1n ph\u1ea1t h\u00e0nh ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Chu\u1ea9n h\u00f3a h\u1ec7 th\u1ed1ng:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 t\u00e1i c\u1ea5u tr\u00fac to\u00e0n b\u1ed9 quy tr\u00ecnh ki\u1ec3m so\u00e1t m\u1ea3ng kho v\u1eadn v\u00e0 nh\u00e2n s\u1ef1, v\u1eadn h\u00e0nh an to\u00e0n v\u00e0 kh\u00f4ng lo l\u1eafng v\u1ec1 r\u1ee7i ro ph\u00e1p l\u00fd sau n\u00e0y.<\/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><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 9 kh\u00f4ng ch\u1ec9 l\u00e0 c\u00f4ng c\u1ee5 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd b\u1eaft bu\u1ed9c tr\u01b0\u1edbc m\u1eaft, m\u00e0 c\u00f2n l\u00e0 gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb chi\u1ebfn l\u01b0\u1ee3c gi\u00fap t\u1ed5 ch\u1ee9c ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng trong t\u01b0\u01a1ng lai. Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t, ph\u00e1t hi\u1ec7n s\u1edbm c\u00e1c l\u1ed7 h\u1ed5ng v\u1eadn h\u00e0nh v\u00e0 r\u1ee7i ro thu\u1ebf gi\u00fap doanh nghi\u1ec7p b\u1ea3o to\u00e0n v\u1ed1n, t\u1ed1i \u01b0u ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh v\u00e0 c\u1ee7ng c\u1ed1 ni\u1ec1m tin v\u1edbi \u0111\u1ed1i t\u00e1c kh\u00e1ch h\u00e0ng. C\u00f3 \u0111\u01b0\u1ee3c m\u1ed9t h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u1eefng m\u1ea1nh ch\u00ednh l\u00e0 n\u1ec1n t\u1ea3ng c\u1ed1t l\u00f5i gi\u00fap doanh nghi\u1ec7p \u0111\u1ee9ng v\u1eefng tr\u01b0\u1edbc m\u1ecdi bi\u1ebfn \u0111\u1ed9ng kh\u00f3 l\u01b0\u1eddng c\u1ee7a th\u1ecb tr\u01b0\u1eddng hi\u1ec7n nay.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t an to\u00e0n v\u00e0 lo\u1ea1i b\u1ecf ho\u00e0n to\u00e0n c\u00e1c r\u1ee7i ro t\u00e0i ch\u00ednh thu\u1ebf, h\u00e3y li\u00ean h\u1ec7 ngay v\u1edbi MAN &#8211; Master Accountant Network. V\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia tr\u00ean 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c chi\u1ebfn v\u00e0 am hi\u1ec3u s\u00e2u s\u1eafc th\u1ef1c t\u1ebf qu\u1ea3n l\u00fd thu\u1ebf t\u1ea1i Vi\u1ec7t Nam, ch\u00fang t\u00f4i cam k\u1ebft mang \u0111\u1ebfn gi\u1ea3i ph\u00e1p ki\u1ec3m to\u00e1n chuy\u00ean s\u00e2u, th\u1ef1c t\u1ebf v\u00e0 hi\u1ec7u qu\u1ea3 nh\u1ea5t cho t\u1ed5 ch\u1ee9c c\u1ee7a b\u1ea1n. H\u00e3y \u0111\u1ec3 MAN \u0111\u1ed3ng h\u00e0nh b\u1ea3o v\u1ec7 s\u1ef1 an to\u00e0n ph\u00e1p l\u00fd v\u00e0 h\u1ed7 tr\u1ee3 s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng cho doanh nghi\u1ec7p c\u1ee7a b\u1ea1n ngay t\u1eeb h\u00f4m nay.<\/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_9\"><\/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 9<\/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_quy_mo_nao_nen_thue_Dich_vu_kiem_toan_noi_bo_Quan_9\"><\/span>Doanh nghi\u1ec7p quy m\u00f4 n\u00e0o n\u00ean thu\u00ea D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 9?<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 c\u00f3 m\u1ee9c doanh thu h\u00e0ng n\u0103m t\u1eeb 50 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean ho\u1eb7c s\u1eed d\u1ee5ng t\u1eeb 100 lao \u0111\u1ed9ng tr\u1edf l\u00ean n\u00ean c\u00e2n nh\u1eafc s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 n\u00e0y. \u1ede quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng n\u00e0y, ban gi\u00e1m \u0111\u1ed1c kh\u00f4ng th\u1ec3 tr\u1ef1c ti\u1ebfp ki\u1ec3m so\u00e1t h\u1ebft c\u00e1c nghi\u1ec7p v\u1ee5 h\u00e0ng ng\u00e0y n\u00ean vi\u1ec7c s\u1eed d\u1ee5ng chuy\u00ean gia b\u00ean ngo\u00e0i l\u00e0 gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u nh\u1ea5t \u0111\u1ec3 qu\u1ea3n tr\u1ecb r\u1ee7i ro th\u1ea5t tho\u00e1t t\u00e0i ch\u00ednh v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt.                    <\/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_bat_buoc_phai_nop_cho_co_quan_Thue_khong\"><\/span>B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u00f3 b\u1eaft bu\u1ed9c 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 l\u01b0u tr\u1eef n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p v\u00e0 kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i n\u1ed9p \u0111\u1ecbnh k\u1ef3 cho c\u01a1 quan Thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp. Tuy nhi\u00ean, theo quy \u0111\u1ecbnh, b\u00e1o c\u00e1o n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c g\u1eedi cho H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, Ban ki\u1ec3m so\u00e1t, Ban gi\u00e1m \u0111\u1ed1c doanh nghi\u1ec7p v\u00e0 ph\u1ea3i \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef c\u1ea9n th\u1eadn \u0111\u1ec3 xu\u1ea5t tr\u00ecnh ph\u1ee5c v\u1ee5 cho c\u00f4ng t\u00e1c thanh tra, ki\u1ec3m tra c\u1ee7a c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n khi c\u00f3 y\u00eau c\u1ea7u b\u1eb1ng v\u0103n b\u1ea3n.                    <\/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=\"Su_khac_biet_cot_loi_giua_kiem_toan_doc_lap_va_kiem_toan_noi_bo_la_gi\"><\/span>S\u1ef1 kh\u00e1c bi\u1ec7t c\u1ed1t l\u00f5i gi\u1eefa ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp v\u00e0 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKi\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp t\u1eadp trung v\u00e0o vi\u1ec7c x\u00e1c nh\u1eadn t\u00ednh trung th\u1ef1c, h\u1ee3p l\u00fd c\u1ee7a c\u00e1c s\u1ed1 li\u1ec7u tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u1eb1m ph\u1ee5c v\u1ee5 cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng b\u00ean ngo\u00e0i nh\u01b0 ng\u00e2n h\u00e0ng, c\u1ed5 \u0111\u00f4ng ho\u1eb7c c\u01a1 quan Thu\u1ebf. Trong khi \u0111\u00f3, ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 h\u01b0\u1edbng v\u00e0o b\u00ean trong doanh nghi\u1ec7p, t\u1eadp trung \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 v\u1eadn h\u00e0nh c\u1ee7a h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t, quy tr\u00ecnh qu\u1ea3n tr\u1ecb r\u1ee7i ro v\u00e0 t\u01b0 v\u1ea5n c\u00e1c gi\u1ea3i ph\u00e1p c\u1ea3i ti\u1ebfn \u0111\u1ec3 n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd cho ban \u0111i\u1ec1u h\u00e0nh.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Thoi_gian_trien_khai_mot_cuoc_kiem_toan_noi_bo_thuong_keo_dai_bao_lau\"><\/span>Th\u1eddi gian tri\u1ec3n khai m\u1ed9t cu\u1ed9c ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 th\u01b0\u1eddng k\u00e9o d\u00e0i bao l\u00e2u?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTh\u1eddi gian th\u1ef1c hi\u1ec7n m\u1ed9t d\u1ef1 \u00e1n c\u1ee5 th\u1ec3 ph\u1ee5 thu\u1ed9c ho\u00e0n to\u00e0n v\u00e0o quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng v\u00e0 s\u1ed1 l\u01b0\u1ee3ng quy tr\u00ecnh c\u1ea7n \u0111\u00e1nh gi\u00e1 c\u1ee7a doanh nghi\u1ec7p kh\u00e1ch h\u00e0ng. Th\u00f4ng th\u01b0\u1eddng, m\u1ed9t cu\u1ed9c ki\u1ec3m to\u00e1n quy m\u00f4 v\u1eeba cho c\u00e1c doanh nghi\u1ec7p t\u1ea1i Qu\u1eadn 9 s\u1ebd k\u00e9o d\u00e0i t\u1eeb 2 \u0111\u1ebfn 4 tu\u1ea7n l\u00e0m vi\u1ec7c tr\u1ef1c ti\u1ebfp t\u1ea1i v\u0103n ph\u00f2ng. Sau khi k\u1ebft th\u00fac giai \u0111o\u1ea1n ki\u1ec3m tra th\u1ef1c \u0111\u1ecba, \u0111o\u00e0n ki\u1ec3m to\u00e1n s\u1ebd m\u1ea5t th\u00eam kho\u1ea3ng 1 \u0111\u1ebfn 2 tu\u1ea7n \u0111\u1ec3 ho\u00e0n thi\u1ec7n d\u1ef1 th\u1ea3o, th\u1ea3o lu\u1eadn gi\u1ea3i tr\u00ecnh v\u00e0 ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o ch\u00ednh th\u1ee9c g\u1eedi ban gi\u00e1m \u0111\u1ed1c.                    <\/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=\"Chi_phi_thue_Dich_vu_kiem_toan_noi_bo_Quan_9_duoc_tinh_tren_co_so_nao\"><\/span>Chi ph\u00ed thu\u00ea D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 9 \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean c\u01a1 s\u1edf n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tM\u1ee9c ph\u00ed d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean t\u1ed5ng th\u1eddi gian l\u00e0m vi\u1ec7c \u01b0\u1edbc t\u00ednh c\u1ee7a c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean c\u1ea7n thi\u1ebft \u0111\u1ec3 ho\u00e0n th\u00e0nh d\u1ef1 \u00e1n \u0111\u1ea1t ch\u1ea5t l\u01b0\u1ee3ng t\u1ed1t nh\u1ea5t. C\u00e1c y\u1ebfu t\u1ed1 tr\u1ef1c ti\u1ebfp c\u1ea5u th\u00e0nh chi ph\u00ed bao g\u1ed3m quy m\u00f4 t\u1ed5ng t\u00e0i s\u1ea3n, t\u1ed5ng doanh thu h\u00e0ng n\u0103m, s\u1ed1 l\u01b0\u1ee3ng chi nh\u00e1nh ho\u1ea1t \u0111\u1ed9ng, m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a quy tr\u00ecnh v\u1eadn h\u00e0nh th\u1ef1c t\u1ebf v\u00e0 y\u00eau c\u1ea7u \u0111\u1eb7c th\u00f9 v\u1ec1 tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n c\u1ee7a nh\u00e2n s\u1ef1 tham gia \u0111o\u00e0n ki\u1ec3m to\u00e1n.                    <\/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 quy m\u00f4 n\u00e0o n\u00ean thu\u00ea D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 9?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p c\u00f3 m\u1ee9c doanh thu h\u00e0ng n\u0103m t\u1eeb 50 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean ho\u1eb7c s\u1eed d\u1ee5ng t\u1eeb 100 lao \u0111\u1ed9ng tr\u1edf l\u00ean n\u00ean c\u00e2n nh\u1eafc s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 n\u00e0y. \u1ede quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng n\u00e0y, ban gi\u00e1m \u0111\u1ed1c kh\u00f4ng th\u1ec3 tr\u1ef1c ti\u1ebfp ki\u1ec3m so\u00e1t h\u1ebft c\u00e1c nghi\u1ec7p v\u1ee5 h\u00e0ng ng\u00e0y n\u00ean vi\u1ec7c s\u1eed d\u1ee5ng chuy\u00ean gia b\u00ean ngo\u00e0i l\u00e0 gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u nh\u1ea5t \u0111\u1ec3 qu\u1ea3n tr\u1ecb r\u1ee7i ro th\u1ea5t tho\u00e1t t\u00e0i ch\u00ednh v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt.\"\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\": \"B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i n\u1ed9p cho c\u01a1 quan Thu\u1ebf kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 t\u00e0i li\u1ec7u l\u01b0u tr\u1eef n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p v\u00e0 kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i n\u1ed9p \u0111\u1ecbnh k\u1ef3 cho c\u01a1 quan Thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp. Tuy nhi\u00ean, theo quy \u0111\u1ecbnh, b\u00e1o c\u00e1o n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c g\u1eedi cho H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, Ban ki\u1ec3m so\u00e1t, Ban gi\u00e1m \u0111\u1ed1c doanh nghi\u1ec7p v\u00e0 ph\u1ea3i \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef c\u1ea9n th\u1eadn \u0111\u1ec3 xu\u1ea5t tr\u00ecnh ph\u1ee5c v\u1ee5 cho c\u00f4ng t\u00e1c thanh tra, ki\u1ec3m tra c\u1ee7a c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n khi c\u00f3 y\u00eau c\u1ea7u b\u1eb1ng v\u0103n b\u1ea3n.\"\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\": \"S\u1ef1 kh\u00e1c bi\u1ec7t c\u1ed1t l\u00f5i gi\u1eefa ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp v\u00e0 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 g\u00ec?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp t\u1eadp trung v\u00e0o vi\u1ec7c x\u00e1c nh\u1eadn t\u00ednh trung th\u1ef1c, h\u1ee3p l\u00fd c\u1ee7a c\u00e1c s\u1ed1 li\u1ec7u tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u1eb1m ph\u1ee5c v\u1ee5 cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng b\u00ean ngo\u00e0i nh\u01b0 ng\u00e2n h\u00e0ng, c\u1ed5 \u0111\u00f4ng ho\u1eb7c c\u01a1 quan Thu\u1ebf. Trong khi \u0111\u00f3, ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 h\u01b0\u1edbng v\u00e0o b\u00ean trong doanh nghi\u1ec7p, t\u1eadp trung \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 v\u1eadn h\u00e0nh c\u1ee7a h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t, quy tr\u00ecnh qu\u1ea3n tr\u1ecb r\u1ee7i ro v\u00e0 t\u01b0 v\u1ea5n c\u00e1c gi\u1ea3i ph\u00e1p c\u1ea3i ti\u1ebfn \u0111\u1ec3 n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd cho ban \u0111i\u1ec1u h\u00e0nh.\"\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\": \"Th\u1eddi gian tri\u1ec3n khai m\u1ed9t cu\u1ed9c ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 th\u01b0\u1eddng k\u00e9o d\u00e0i bao l\u00e2u?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Th\u1eddi gian th\u1ef1c hi\u1ec7n m\u1ed9t d\u1ef1 \u00e1n c\u1ee5 th\u1ec3 ph\u1ee5 thu\u1ed9c ho\u00e0n to\u00e0n v\u00e0o quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng v\u00e0 s\u1ed1 l\u01b0\u1ee3ng quy tr\u00ecnh c\u1ea7n \u0111\u00e1nh gi\u00e1 c\u1ee7a doanh nghi\u1ec7p kh\u00e1ch h\u00e0ng. Th\u00f4ng th\u01b0\u1eddng, m\u1ed9t cu\u1ed9c ki\u1ec3m to\u00e1n quy m\u00f4 v\u1eeba cho c\u00e1c doanh nghi\u1ec7p t\u1ea1i Qu\u1eadn 9 s\u1ebd k\u00e9o d\u00e0i t\u1eeb 2 \u0111\u1ebfn 4 tu\u1ea7n l\u00e0m vi\u1ec7c tr\u1ef1c ti\u1ebfp t\u1ea1i v\u0103n ph\u00f2ng. Sau khi k\u1ebft th\u00fac giai \u0111o\u1ea1n ki\u1ec3m tra th\u1ef1c \u0111\u1ecba, \u0111o\u00e0n ki\u1ec3m to\u00e1n s\u1ebd m\u1ea5t th\u00eam kho\u1ea3ng 1 \u0111\u1ebfn 2 tu\u1ea7n \u0111\u1ec3 ho\u00e0n thi\u1ec7n d\u1ef1 th\u1ea3o, th\u1ea3o lu\u1eadn gi\u1ea3i tr\u00ecnh v\u00e0 ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o ch\u00ednh th\u1ee9c g\u1eedi ban gi\u00e1m \u0111\u1ed1c.\"\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\": \"Chi ph\u00ed thu\u00ea D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Qu\u1eadn 9 \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean c\u01a1 s\u1edf n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"M\u1ee9c ph\u00ed d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean t\u1ed5ng th\u1eddi gian l\u00e0m vi\u1ec7c \u01b0\u1edbc t\u00ednh c\u1ee7a c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean c\u1ea7n thi\u1ebft \u0111\u1ec3 ho\u00e0n th\u00e0nh d\u1ef1 \u00e1n \u0111\u1ea1t ch\u1ea5t l\u01b0\u1ee3ng t\u1ed1t nh\u1ea5t. C\u00e1c y\u1ebfu t\u1ed1 tr\u1ef1c ti\u1ebfp c\u1ea5u th\u00e0nh chi ph\u00ed bao g\u1ed3m quy m\u00f4 t\u1ed5ng t\u00e0i s\u1ea3n, t\u1ed5ng doanh thu h\u00e0ng n\u0103m, s\u1ed1 l\u01b0\u1ee3ng chi nh\u00e1nh ho\u1ea1t \u0111\u1ed9ng, m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a quy tr\u00ecnh v\u1eadn h\u00e0nh th\u1ef1c t\u1ebf v\u00e0 y\u00eau c\u1ea7u \u0111\u1eb7c th\u00f9 v\u1ec1 tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n c\u1ee7a nh\u00e2n s\u1ef1 tham gia \u0111o\u00e0n ki\u1ec3m to\u00e1n.\"\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 9 \u0111ang l\u00e0 gi\u1ea3i ph\u00e1p ki\u1ec3m so\u00e1t r\u1ee7i ro tr\u1ecdng y\u1ebfu cho c\u00e1c doanh nghi\u1ec7p t\u1ea1i TP.HCM trong b\u1ed1i c\u1ea3nh thanh tra thu\u1ebf ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t. C\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd m\u1edbi v\u1ec1 qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p bu\u1ed9c c\u00e1c t\u1ed5 ch\u1ee9c ph\u1ea3i thi\u1ebft l\u1eadp c\u01a1 ch\u1ebf t\u1ef1 [&hellip;]<\/p>","protected":false},"author":5,"featured_media":6111,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[],"class_list":["post-6110","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\/6110","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=6110"}],"version-history":[{"count":2,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6110\/revisions"}],"predecessor-version":[{"id":6116,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6110\/revisions\/6116"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/6111"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=6110"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=6110"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=6110"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}