{"id":6429,"date":"2026-07-08T16:47:21","date_gmt":"2026-07-08T09:47:21","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=6429"},"modified":"2026-07-08T16:55:09","modified_gmt":"2026-07-08T09:55:09","slug":"bao-cao-kiem-toan-noi-bo-chi-tiet","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/en\/bao-cao-kiem-toan-noi-bo-chi-tiet\/","title":{"rendered":"Internal audit report"},"content":{"rendered":"<p><span style=\"font-weight: 400;\"><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/bao-cao-kiem-toan-la-gi\/\">Audit report<\/a> n\u1ed9i b\u1ed9 kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t t\u1eadp h\u1ee3p s\u1ed1 li\u1ec7u \u0111\u1ec3 l\u01b0u tr\u1eef trong ng\u0103n k\u00e9o sau m\u1ed7i k\u1ef3 h\u1ecdp H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb. Theo <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-05-2019-ND-CP-quy-dinh-ve-kiem-toan-noi-bo-315316.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Decree 05\/2019\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">, \u0111\u00e2y l\u00e0 c\u00f4ng c\u1ee5 \u0111\u00e1nh gi\u00e1 \u0111\u1ed9c l\u1eadp gi\u00fap doanh nghi\u1ec7p nh\u1eadn di\u1ec7n s\u1edbm nh\u1eefng l\u1ed7 h\u1ed5ng trong h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t tr\u01b0\u1edbc khi ch\u00fang tr\u1edf th\u00e0nh thi\u1ec7t h\u1ea1i t\u00e0i ch\u00ednh th\u1ef1c s\u1ef1. V\u1edbi h\u01a1n 30 n\u0103m quan s\u00e1t h\u00e0ng tr\u0103m cu\u1ed9c ki\u1ec3m to\u00e1n t\u1ea1i c\u00e1c t\u1eadp \u0111o\u00e0n, doanh nghi\u1ec7p FDI v\u00e0 c\u00f4ng ty ni\u00eam y\u1ebft, ch\u00fang t\u00f4i nh\u1eadn th\u1ea5y ph\u1ea7n l\u1edbn H\u0110QT ch\u1ec9 \u0111\u1ecdc k\u1ebft lu\u1eadn m\u00e0 b\u1ecf qua ph\u1ea7n quan tr\u1ecdng nh\u1ea5t: nguy\u00ean nh\u00e2n g\u1ed1c r\u1ec5 c\u1ee7a r\u1ee7i ro.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft n\u00e0y \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng t\u1eeb g\u00f3c nh\u00ecn c\u1ee7a <\/span><b>MAN \u2013 Master Accountant Network<\/b><span style=\"font-weight: 400;\">, \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n ki\u1ec3m to\u00e1n v\u00e0 thu\u1ebf v\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia tr\u00ean 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf, am hi\u1ec3u s\u00e2u s\u1eafc qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf t\u1ea1i Vi\u1ec7t Nam. N\u1ed9i dung t\u1eadp trung v\u00e0o \u0111i\u1ec1u m\u00e0 Ban l\u00e3nh \u0111\u1ea1o th\u1ef1c s\u1ef1 c\u1ea7n: h\u1ec7 th\u1ed1ng \u0111ang h\u1ecfng \u1edf \u0111\u00e2u, r\u1ee7i ro n\u00e0o \u0111ang \u0111e d\u1ecda c\u00f4ng ty v\u00e0 l\u00e0m sao \u0111\u1ec3 t\u00e0i li\u1ec7u n\u00e0y tr\u1edf th\u00e0nh c\u00f4ng c\u1ee5 ra quy\u1ebft \u0111\u1ecbnh, ch\u1ee9 kh\u00f4ng ch\u1ec9 l\u00e0 th\u1ee7 t\u1ee5c tu\u00e2n th\u1ee7.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 t\u00e0i li\u1ec7u tr\u00ecnh b\u00e0y k\u1ebft qu\u1ea3 \u0111\u00e1nh gi\u00e1 \u0111\u1ed9c l\u1eadp v\u1ec1 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t, qu\u1ea3n tr\u1ecb r\u1ee7i ro v\u00e0 tu\u00e2n th\u1ee7 c\u1ee7a doanh nghi\u1ec7p.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u00f9ng \u0111\u1ec3 l\u00e0m g\u00ec: cung c\u1ea5p c\u0103n c\u1ee9 cho H\u0110QT, Ban ki\u1ec3m so\u00e1t v\u00e0 CEO ra quy\u1ebft \u0111\u1ecbnh kh\u1eafc ph\u1ee5c r\u1ee7i ro v\u00e0 c\u1ea3i thi\u1ec7n v\u1eadn h\u00e0nh.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho ai: b\u1eaft bu\u1ed9c v\u1edbi c\u00f4ng ty ni\u00eam y\u1ebft, doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc, doanh nghi\u1ec7p c\u00f3 tr\u00ean 50% v\u1ed1n nh\u00e0 n\u01b0\u1edbc; khuy\u1ebfn kh\u00edch v\u1edbi doanh nghi\u1ec7p c\u00f2n l\u1ea1i.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Khi n\u00e0o c\u1ea7n l\u1eadp: \u0111\u1ecbnh k\u1ef3 theo k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n n\u0103m, ho\u1eb7c \u0111\u1ed9t xu\u1ea5t khi ph\u00e1t sinh d\u1ea5u hi\u1ec7u r\u1ee7i ro tr\u1ecdng y\u1ebfu.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd ch\u00ednh: Ngh\u1ecb \u0111\u1ecbnh 05\/2019\/N\u0110-CP v\u00e0 c\u00e1c chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 qu\u1ed1c t\u1ebf c\u1ee7a IIA.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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\/bao-cao-kiem-toan-noi-bo-chi-tiet\/#Bao_cao_kiem_toan_noi_bo_la_gi_theo_quy_dinh_phap_luat_hien_hanh\" >B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 g\u00ec theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh?<\/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\/bao-cao-kiem-toan-noi-bo-chi-tiet\/#Vi_sao_Hoi_dong_quan_tri_can_quan_tam_bao_cao_kiem_toan_noi_bo_thay_vi_chi_doc_so_lieu_tai_chinh\" >V\u00ec sao H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb c\u1ea7n quan t\u00e2m b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 thay v\u00ec ch\u1ec9 \u0111\u1ecdc s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/bao-cao-kiem-toan-noi-bo-chi-tiet\/#Kiem_toan_%E2%80%9Ccon_so%E2%80%9D_va_kiem_toan_%E2%80%9Chieu_qua%E2%80%9D_khac_nhau_o_diem_nao\" >Ki\u1ec3m to\u00e1n &#8220;con s\u1ed1&#8221; v\u00e0 ki\u1ec3m to\u00e1n &#8220;hi\u1ec7u qu\u1ea3&#8221; kh\u00e1c nhau \u1edf \u0111i\u1ec3m n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/bao-cao-kiem-toan-noi-bo-chi-tiet\/#Doi_tuong_nao_bat_buoc_phai_lap_bao_cao_kiem_toan_noi_bo\" >\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/bao-cao-kiem-toan-noi-bo-chi-tiet\/#Khi_nao_doanh_nghiep_can_lap_bao_cao_kiem_toan_noi_bo\" >Khi n\u00e0o doanh nghi\u1ec7p c\u1ea7n l\u1eadp b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/bao-cao-kiem-toan-noi-bo-chi-tiet\/#Cac_van_ban_phap_luat_nao_dieu_chinh_bao_cao_kiem_toan_noi_bo\" >C\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt n\u00e0o \u0111i\u1ec1u ch\u1ec9nh b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/bao-cao-kiem-toan-noi-bo-chi-tiet\/#Cau_truc_noi_dung_cua_mot_bao_cao_kiem_toan_noi_bo_dat_chuan_gom_nhung_gi\" >C\u1ea5u tr\u00fac n\u1ed9i dung c\u1ee7a m\u1ed9t b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 \u0111\u1ea1t chu\u1ea9n g\u1ed3m nh\u1eefng g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/bao-cao-kiem-toan-noi-bo-chi-tiet\/#Case_Study_Xu_ly_phat_hien_kiem_toan_noi_bo_tai_doanh_nghiep_san_xuat_tai_Viet_Nam\" >Case Study: X\u1eed l\u00fd ph\u00e1t hi\u1ec7n ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 t\u1ea1i doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t t\u1ea1i Vi\u1ec7t Nam<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/bao-cao-kiem-toan-noi-bo-chi-tiet\/#Boi_canh\" >Background<\/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\/bao-cao-kiem-toan-noi-bo-chi-tiet\/#Phat_hien_va_phan_tich\" >Ph\u00e1t hi\u1ec7n v\u00e0 ph\u00e2n t\u00edch<\/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\/bao-cao-kiem-toan-noi-bo-chi-tiet\/#Ket_qua_xu_ly\" >K\u1ebft qu\u1ea3 x\u1eed l\u00fd<\/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\/bao-cao-kiem-toan-noi-bo-chi-tiet\/#Nhan_dinh_chuyen_gia_Rui_ro_thuong_gap_khi_doanh_nghiep_Viet_xay_dung_kiem_toan_noi_bo\" >Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: R\u1ee7i ro th\u01b0\u1eddng g\u1eb7p khi doanh nghi\u1ec7p Vi\u1ec7t x\u00e2y d\u1ef1ng ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/bao-cao-kiem-toan-noi-bo-chi-tiet\/#Hoi_dong_quan_tri_nen_doc_mot_tai_lieu_kiem_toan_noi_bo_theo_thu_tu_nao_de_tiet_kiem_thoi_gian\" >H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb n\u00ean \u0111\u1ecdc m\u1ed9t t\u00e0i li\u1ec7u ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 theo th\u1ee9 t\u1ef1 n\u00e0o \u0111\u1ec3 ti\u1ebft ki\u1ec7m th\u1eddi gian?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/bao-cao-kiem-toan-noi-bo-chi-tiet\/#Vai_tro_cua_cong_nghe_trong_viec_nang_cao_chat_luong_kiem_toan_noi_bo\" >Vai tr\u00f2 c\u1ee7a c\u00f4ng ngh\u1ec7 trong vi\u1ec7c n\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/bao-cao-kiem-toan-noi-bo-chi-tiet\/#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-16\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/bao-cao-kiem-toan-noi-bo-chi-tiet\/#Cac_dich_vu_khac\" >Other services<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/bao-cao-kiem-toan-noi-bo-chi-tiet\/#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-18\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/bao-cao-kiem-toan-noi-bo-chi-tiet\/#Cau_hoi_thuong_gap_ve_bao_cao_kiem_toan_noi_bo\" >Frequently Asked Questions about Internal Audit Reports<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/bao-cao-kiem-toan-noi-bo-chi-tiet\/#Bao_cao_kiem_toan_noi_bo_co_bat_buoc_voi_moi_doanh_nghiep_khong\" >B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u00f3 b\u1eaft bu\u1ed9c v\u1edbi m\u1ecdi doanh nghi\u1ec7p kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/bao-cao-kiem-toan-noi-bo-chi-tiet\/#Ai_chiu_trach_nhiem_phe_duyet_tai_lieu_nay\" >Ai ch\u1ecbu tr\u00e1ch nhi\u1ec7m ph\u00ea duy\u1ec7t t\u00e0i li\u1ec7u n\u00e0y?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/bao-cao-kiem-toan-noi-bo-chi-tiet\/#Tai_lieu_nay_khac_gi_bao_cao_kiem_toan_doc_lap\" >T\u00e0i li\u1ec7u n\u00e0y kh\u00e1c g\u00ec b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp?<\/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\/bao-cao-kiem-toan-noi-bo-chi-tiet\/#Tan_suat_lap_bao_cao_nen_la_bao_nhieu_lan_mot_nam\" >T\u1ea7n su\u1ea5t l\u1eadp b\u00e1o c\u00e1o n\u00ean l\u00e0 bao nhi\u00eau l\u1ea7n m\u1ed9t n\u0103m?<\/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\/bao-cao-kiem-toan-noi-bo-chi-tiet\/#Doanh_nghiep_nho_chua_co_bo_phan_kiem_toan_noi_bo_nen_bat_dau_tu_dau\" >Doanh nghi\u1ec7p nh\u1ecf ch\u01b0a c\u00f3 b\u1ed9 ph\u1eadn ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 n\u00ean b\u1eaft \u0111\u1ea7u t\u1eeb \u0111\u00e2u?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Bao_cao_kiem_toan_noi_bo_la_gi_theo_quy_dinh_phap_luat_hien_hanh\"><\/span><b>B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 g\u00ec theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6430\" aria-describedby=\"caption-attachment-6430\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6430\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Bao-cao-kiem-toan-noi-bo-la-gi-theo-quy-dinh-phap-luat-hien-hanh.jpg\" alt=\"B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 g\u00ec theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Bao-cao-kiem-toan-noi-bo-la-gi-theo-quy-dinh-phap-luat-hien-hanh.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Bao-cao-kiem-toan-noi-bo-la-gi-theo-quy-dinh-phap-luat-hien-hanh-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Bao-cao-kiem-toan-noi-bo-la-gi-theo-quy-dinh-phap-luat-hien-hanh-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Bao-cao-kiem-toan-noi-bo-la-gi-theo-quy-dinh-phap-luat-hien-hanh-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Bao-cao-kiem-toan-noi-bo-la-gi-theo-quy-dinh-phap-luat-hien-hanh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6430\" class=\"wp-caption-text\">B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 g\u00ec theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh?<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Theo Ngh\u1ecb \u0111\u1ecbnh 05\/2019\/N\u0110-CP, <a href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-noi-bo-la-gi\/\">internal audit<\/a> 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, qu\u1ea3n tr\u1ecb r\u1ee7i ro v\u00e0 quy tr\u00ecnh qu\u1ea3n tr\u1ecb c\u1ee7a \u0111\u01a1n v\u1ecb. B\u00e1o c\u00e1o l\u00e0 s\u1ea3n ph\u1ea9m ghi nh\u1eadn to\u00e0n b\u1ed9 k\u1ebft qu\u1ea3 c\u1ee7a qu\u00e1 tr\u00ecnh \u0111\u00f3, bao g\u1ed3m ph\u00e1t hi\u1ec7n, \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 \u1ea3nh h\u01b0\u1edfng v\u00e0 ki\u1ebfn ngh\u1ecb kh\u1eafc ph\u1ee5c.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110i\u1ec3m c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5: t\u00e0i li\u1ec7u n\u00e0y kh\u00e1c ho\u00e0n to\u00e0n b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp. B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u01b0a ra \u00fd ki\u1ebfn v\u1ec1 t\u00ednh trung th\u1ef1c c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, ph\u1ee5c v\u1ee5 c\u1ed5 \u0111\u00f4ng v\u00e0 b\u00ean th\u1ee9 ba. Trong khi \u0111\u00f3, s\u1ea3n ph\u1ea9m c\u1ee7a ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 ph\u1ee5c v\u1ee5 ch\u00ednh doanh nghi\u1ec7p, t\u1eadp trung v\u00e0o vi\u1ec7c h\u1ec7 th\u1ed1ng v\u1eadn h\u00e0nh c\u00f3 \u0111ang b\u1ea3o v\u1ec7 \u0111\u01b0\u1ee3c t\u00e0i s\u1ea3n v\u00e0 m\u1ee5c ti\u00eau chi\u1ebfn l\u01b0\u1ee3c hay kh\u00f4ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ngo\u00e0i ra, ph\u1ea1m vi \u0111\u00e1nh gi\u00e1 c\u0169ng kh\u00e1c nhau \u0111\u00e1ng k\u1ec3. Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp ch\u1ec9 nh\u00ecn v\u00e0o con s\u1ed1 cu\u1ed1i k\u1ef3, c\u00f2n ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 theo d\u00f5i c\u1ea3 qu\u00e1 tr\u00ecnh h\u00ecnh th\u00e0nh ra con s\u1ed1 \u0111\u00f3, t\u1eeb kh\u00e2u ph\u00ea duy\u1ec7t, ghi nh\u1eadn \u0111\u1ebfn l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb. Ch\u00ednh v\u00ec b\u00e1m s\u00e1t to\u00e0n b\u1ed9 chu\u1ed7i v\u1eadn h\u00e0nh, t\u00e0i li\u1ec7u n\u00e0y th\u01b0\u1eddng ph\u00e1t hi\u1ec7n \u0111\u01b0\u1ee3c nh\u1eefng r\u1ee7i ro m\u00e0 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp kh\u00f4ng c\u00f3 ph\u1ea1m vi \u0111\u1ec3 ch\u1ea1m t\u1edbi.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Vi_sao_Hoi_dong_quan_tri_can_quan_tam_bao_cao_kiem_toan_noi_bo_thay_vi_chi_doc_so_lieu_tai_chinh\"><\/span><b>V\u00ec sao H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb c\u1ea7n quan t\u00e2m b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 thay v\u00ec ch\u1ec9 \u0111\u1ecdc s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6433\" aria-describedby=\"caption-attachment-6433\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6433\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-Hoi-dong-quan-tri-can-quan-tam-bao-cao-kiem-toan-noi-bo-thay-vi-chi-doc-so-lieu-tai-chinh.jpg\" alt=\"V\u00ec sao H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb c\u1ea7n quan t\u00e2m b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 thay v\u00ec ch\u1ec9 \u0111\u1ecdc s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-Hoi-dong-quan-tri-can-quan-tam-bao-cao-kiem-toan-noi-bo-thay-vi-chi-doc-so-lieu-tai-chinh.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-Hoi-dong-quan-tri-can-quan-tam-bao-cao-kiem-toan-noi-bo-thay-vi-chi-doc-so-lieu-tai-chinh-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-Hoi-dong-quan-tri-can-quan-tam-bao-cao-kiem-toan-noi-bo-thay-vi-chi-doc-so-lieu-tai-chinh-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-Hoi-dong-quan-tri-can-quan-tam-bao-cao-kiem-toan-noi-bo-thay-vi-chi-doc-so-lieu-tai-chinh-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-Hoi-dong-quan-tri-can-quan-tam-bao-cao-kiem-toan-noi-bo-thay-vi-chi-doc-so-lieu-tai-chinh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6433\" class=\"wp-caption-text\">V\u00ec sao H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb c\u1ea7n quan t\u00e2m b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 thay v\u00ec ch\u1ec9 \u0111\u1ecdc s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh?<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho bi\u1ebft c\u00f4ng ty \u0111ang \u1edf \u0111\u00e2u v\u1ec1 m\u1eb7t k\u1ebft qu\u1ea3. T\u00e0i li\u1ec7u n\u00e0y l\u1ea1i cho bi\u1ebft c\u00f4ng ty \u0111ang v\u1eadn h\u00e0nh nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c k\u1ebft qu\u1ea3 \u0111\u00f3, v\u00e0 quan tr\u1ecdng h\u01a1n, h\u1ec7 th\u1ed1ng n\u00e0o \u0111ang c\u00f3 k\u1ebd h\u1edf khi\u1ebfn k\u1ebft qu\u1ea3 trong t\u01b0\u01a1ng lai c\u00f3 th\u1ec3 sai l\u1ec7ch.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">From this perspective <\/span><b>MAN \u2013 Master Accountant Network<\/b><span style=\"font-weight: 400;\">, m\u1ed9t doanh nghi\u1ec7p c\u00f3 l\u1ee3i nhu\u1eadn t\u1ed1t v\u1eabn c\u00f3 th\u1ec3 \u0111ang t\u00edch l\u0169y r\u1ee7i ro ng\u1ea7m: quy tr\u00ecnh ph\u00ea duy\u1ec7t chi ph\u00ed l\u1ecfng l\u1ebbo, ph\u00e2n quy\u1ec1n h\u1ec7 th\u1ed1ng ch\u1ed3ng ch\u00e9o, ho\u1eb7c h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ed1i chi\u1ebfu khi c\u01a1 quan thu\u1ebf thanh tra. \u0110\u00e2y l\u00e0 nh\u1eefng v\u1ea5n \u0111\u1ec1 m\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng bao gi\u1edd th\u1ec3 hi\u1ec7n, nh\u01b0ng b\u1ed9 ph\u1eadn ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 b\u1eaft bu\u1ed9c ph\u1ea3i ch\u1ec9 ra.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Nhi\u1ec1u H\u0110QT ch\u1ec9 tri\u1ec7u t\u1eadp cu\u1ed9c h\u1ecdp chuy\u00ean s\u00e2u khi k\u1ebft qu\u1ea3 kinh doanh s\u1ee5t gi\u1ea3m. C\u00e1ch ti\u1ebfp c\u1eadn \u0111\u00f3 khi\u1ebfn doanh nghi\u1ec7p lu\u00f4n \u0111i sau r\u1ee7i ro thay v\u00ec \u0111i tr\u01b0\u1edbc n\u00f3. M\u1ed9t h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb tr\u01b0\u1edfng th\u00e0nh c\u1ea7n d\u00f9ng ch\u00ednh b\u00e1o c\u00e1o n\u00e0y nh\u01b0 m\u1ed9t k\u00eanh c\u1ea3nh b\u00e1o s\u1edbm, \u0111\u01b0\u1ee3c th\u1ea3o lu\u1eadn \u0111\u1ecbnh k\u1ef3 ch\u1ee9 kh\u00f4ng ch\u1ec9 khi c\u00f3 s\u1ef1 c\u1ed1 x\u1ea3y ra.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Kiem_toan_%E2%80%9Ccon_so%E2%80%9D_va_kiem_toan_%E2%80%9Chieu_qua%E2%80%9D_khac_nhau_o_diem_nao\"><\/span><b>Ki\u1ec3m to\u00e1n &#8220;con s\u1ed1&#8221; v\u00e0 ki\u1ec3m to\u00e1n &#8220;hi\u1ec7u qu\u1ea3&#8221; kh\u00e1c nhau \u1edf \u0111i\u1ec3m n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 ranh gi\u1edbi m\u00e0 nhi\u1ec1u doanh nghi\u1ec7p Vi\u1ec7t Nam ch\u01b0a ph\u00e2n \u0111\u1ecbnh r\u00f5. Ki\u1ec3m to\u00e1n con s\u1ed1 ki\u1ec3m tra t\u00ednh \u0111\u00fang &#8211; \u0111\u1ee7 c\u1ee7a ch\u1ee9ng t\u1eeb, s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n, kh\u1edbp gi\u1eefa s\u1ed5 s\u00e1ch v\u00e0 th\u1ef1c t\u1ebf. Ki\u1ec3m to\u00e1n hi\u1ec7u qu\u1ea3 \u0111i xa h\u01a1n: \u0111\u00e1nh gi\u00e1 xem quy tr\u00ecnh \u0111\u00f3 c\u00f3 \u0111ang t\u1ed1i \u01b0u ngu\u1ed3n l\u1ef1c, c\u00f3 \u0111ang ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c r\u1ee7i ro chi\u1ebfn l\u01b0\u1ee3c, v\u00e0 c\u00f3 \u0111ang h\u1ed7 tr\u1ee3 \u0111\u00fang m\u1ee5c ti\u00eau kinh doanh hay kh\u00f4ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u1ed9t v\u00ed d\u1ee5 th\u1ef1c t\u1ebf: ch\u1ee9ng t\u1eeb mua h\u00e0ng c\u00f3 th\u1ec3 ho\u00e0n to\u00e0n h\u1ee3p l\u1ec7 v\u1ec1 m\u1eb7t k\u1ebf to\u00e1n, nh\u01b0ng n\u1ebfu quy tr\u00ecnh ph\u00ea duy\u1ec7t cho ph\u00e9p m\u1ed9t c\u00e1 nh\u00e2n v\u1eeba \u0111\u1ec1 xu\u1ea5t v\u1eeba duy\u1ec7t mua, \u0111\u00f3 l\u00e0 l\u1ed7 h\u1ed5ng ki\u1ec3m so\u00e1t nghi\u00eam tr\u1ecdng d\u00f9 s\u1ed5 s\u00e1ch kh\u00f4ng sai m\u1ed9t \u0111\u1ed3ng n\u00e0o. <\/span><b>Tax risk<\/b><span style=\"font-weight: 400;\"> v\u00e0 r\u1ee7i ro v\u1eadn h\u00e0nh th\u01b0\u1eddng \u1ea9n trong ch\u00ednh nh\u1eefng quy tr\u00ecnh &#8220;\u0111\u00fang v\u1ec1 h\u00ecnh th\u1ee9c, sai v\u1ec1 b\u1ea3n ch\u1ea5t&#8221; nh\u01b0 v\u1eady.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng ph\u00e2n bi\u1ec7t ki\u1ec3m to\u00e1n con s\u1ed1 v\u00e0 ki\u1ec3m to\u00e1n hi\u1ec7u qu\u1ea3<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Criteria<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ki\u1ec3m to\u00e1n con s\u1ed1<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ki\u1ec3m to\u00e1n hi\u1ec7u qu\u1ea3<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng t\u1eadp trung<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb, s\u1ed1 d\u01b0, b\u00fat to\u00e1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy tr\u00ecnh, ph\u00e2n quy\u1ec1n, lu\u1ed3ng ra quy\u1ebft \u0111\u1ecbnh<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00e2u h\u1ecfi trung t\u00e2m<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">S\u1ed1 li\u1ec7u c\u00f3 kh\u1edbp kh\u00f4ng?<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">R\u1ee7i ro n\u00e0o \u0111ang b\u1ecb b\u1ecf s\u00f3t?<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb cho H\u0110QT<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">X\u00e1c nh\u1eadn t\u00ednh ch\u00ednh x\u00e1c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u1ea3nh b\u00e1o s\u1edbm tr\u01b0\u1edbc khi x\u1ea3y ra t\u1ed5n th\u1ea5t<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ea7n su\u1ea5t ph\u00f9 h\u1ee3p<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u1ecbnh k\u1ef3, theo chu k\u1ef3 k\u1ebf to\u00e1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u1ecbnh k\u1ef3 k\u1ebft h\u1ee3p \u0111\u1ed9t xu\u1ea5t theo r\u1ee7i ro<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_nao_bat_buoc_phai_lap_bao_cao_kiem_toan_noi_bo\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6432\" aria-describedby=\"caption-attachment-6432\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6432\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Doi-tuong-nao-bat-buoc-phai-lap-bao-cao-kiem-toan-noi-bo.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Doi-tuong-nao-bat-buoc-phai-lap-bao-cao-kiem-toan-noi-bo.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Doi-tuong-nao-bat-buoc-phai-lap-bao-cao-kiem-toan-noi-bo-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Doi-tuong-nao-bat-buoc-phai-lap-bao-cao-kiem-toan-noi-bo-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Doi-tuong-nao-bat-buoc-phai-lap-bao-cao-kiem-toan-noi-bo-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Doi-tuong-nao-bat-buoc-phai-lap-bao-cao-kiem-toan-noi-bo-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6432\" class=\"wp-caption-text\">\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9?<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i doanh nghi\u1ec7p n\u00e0o c\u0169ng b\u1eaft bu\u1ed9c theo lu\u1eadt, nh\u01b0ng nh\u00f3m sau \u0111\u00e2y ph\u1ea3i tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t theo Ngh\u1ecb \u0111\u1ecbnh 05\/2019\/N\u0110-CP:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty ni\u00eam y\u1ebft tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00f4ng ty con c\u1ee7a doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 tr\u00ean 50% v\u1ed1n \u0111i\u1ec1u l\u1ec7 do Nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1eadp \u0111o\u00e0n, t\u1ed5ng c\u00f4ng ty nh\u00e0 n\u01b0\u1edbc v\u00e0 h\u1ec7 th\u1ed1ng c\u00f4ng ty con li\u00ean quan.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ngo\u00e0i nh\u00f3m b\u1eaft bu\u1ed9c, c\u00e1c doanh nghi\u1ec7p FDI quy m\u00f4 l\u1edbn v\u00e0 c\u00f4ng ty t\u01b0 nh\u00e2n chu\u1ea9n b\u1ecb ni\u00eam y\u1ebft c\u0169ng n\u00ean ch\u1ee7 \u0111\u1ed9ng x\u00e2y d\u1ef1ng b\u1ed9 ph\u1eadn ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9. Kinh nghi\u1ec7m t\u01b0 v\u1ea5n c\u1ee7a <\/span><b>MAN<\/b><span style=\"font-weight: 400;\"> cho th\u1ea5y doanh nghi\u1ec7p l\u00e0m s\u1edbm s\u1ebd tr\u00e1nh \u0111\u01b0\u1ee3c t\u00ecnh tr\u1ea1ng d\u1ed3n vi\u1ec7c kh\u1eafc ph\u1ee5c h\u1ec7 th\u1ed1ng ngay tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m g\u1ecdi v\u1ed1n ho\u1eb7c ni\u00eam y\u1ebft, khi m\u00e0 th\u1eddi gian x\u1eed l\u00fd r\u1ee7i ro g\u1ea7n nh\u01b0 kh\u00f4ng c\u00f2n.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Khi_nao_doanh_nghiep_can_lap_bao_cao_kiem_toan_noi_bo\"><\/span><b>Khi n\u00e0o doanh nghi\u1ec7p c\u1ea7n l\u1eadp b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o th\u01b0\u1eddng theo hai nh\u1ecbp \u0111\u1ed9 song song.\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 nh\u1ea5t l\u00e0 \u0111\u1ecbnh k\u1ef3, theo k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n n\u0103m \u0111\u00e3 \u0111\u01b0\u1ee3c H\u0110QT ho\u1eb7c \u1ee6y ban ki\u1ec3m to\u00e1n ph\u00ea duy\u1ec7t, \u00e1p d\u1ee5ng cho c\u00e1c quy tr\u00ecnh tr\u1ecdng y\u1ebfu nh\u01b0 mua s\u1eafm, kho qu\u1ef9, thanh to\u00e1n, l\u01b0\u01a1ng v\u00e0 thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 hai l\u00e0 \u0111\u1ed9t xu\u1ea5t, khi ph\u00e1t sinh d\u1ea5u hi\u1ec7u b\u1ea5t th\u01b0\u1eddng: bi\u1ebfn \u0111\u1ed9ng chi ph\u00ed kh\u00f4ng gi\u1ea3i tr\u00ecnh \u0111\u01b0\u1ee3c, khi\u1ebfu n\u1ea1i n\u1ed9i b\u1ed9 v\u1ec1 gian l\u1eadn, ho\u1eb7c thay \u0111\u1ed5i h\u1ec7 th\u1ed1ng c\u00f4ng ngh\u1ec7 c\u00f3 th\u1ec3 t\u1ea1o l\u1ed7 h\u1ed5ng ph\u00e2n quy\u1ec1n. Doanh nghi\u1ec7p ch\u1edd \u0111\u1ebfn k\u1ef3 ki\u1ec3m to\u00e1n \u0111\u1ecbnh k\u1ef3 m\u1edbi x\u1eed l\u00fd nh\u1eefng d\u1ea5u hi\u1ec7u n\u00e0y th\u01b0\u1eddng ph\u1ea3i tr\u1ea3 gi\u00e1 b\u1eb1ng thi\u1ec7t h\u1ea1i \u0111\u00e3 x\u1ea3y ra thay v\u00ec ng\u0103n ch\u1eb7n \u0111\u01b0\u1ee3c t\u1eeb \u0111\u1ea7u.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cac_van_ban_phap_luat_nao_dieu_chinh_bao_cao_kiem_toan_noi_bo\"><\/span><b>C\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt n\u00e0o \u0111i\u1ec1u ch\u1ec9nh b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 l\u1eadp v\u00e0 s\u1eed d\u1ee5ng b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 \u0111\u00fang quy \u0111\u1ecbnh, doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt \u0111i\u1ec1u ch\u1ec9nh ho\u1ea1t \u0111\u1ed9ng n\u00e0y. Ngo\u00e0i c\u00e1c quy \u0111\u1ecbnh v\u1ec1 t\u1ed5 ch\u1ee9c v\u00e0 quy tr\u00ecnh ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9, doanh nghi\u1ec7p c\u00f2n ph\u1ea3i tu\u00e2n th\u1ee7 y\u00eau c\u1ea7u v\u1ec1 qu\u1ea3n tr\u1ecb, l\u01b0u tr\u1eef h\u1ed3 s\u01a1 v\u00e0 c\u00e1c h\u01b0\u1edbng d\u1eabn chuy\u00ean ng\u00e0nh. Trong b\u1ed1i c\u1ea3nh m\u1ed9t s\u1ed1 n\u1ed9i dung ch\u01b0a \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh chi ti\u1ebft, vi\u1ec7c tham chi\u1ebfu chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf c\u0169ng gi\u00fap n\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 t\u00ednh kh\u00e1ch quan c\u1ee7a b\u00e1o c\u00e1o. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng v\u0103n b\u1ea3n ph\u00e1p l\u00fd quan tr\u1ecdng doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt \u0111i\u1ec1u ch\u1ec9nh b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Legal documents<\/b><\/td>\n<td style=\"text-align: center;\"><b>Number \/ Date of Issue<\/b><\/td>\n<td style=\"text-align: center;\"><b>Related content<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Decree 05\/2019\/ND-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ban h\u00e0nh ng\u00e0y 22\/01\/2019<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Khung ph\u00e1p l\u00fd v\u1ec1 t\u1ed5 ch\u1ee9c, ch\u1ee9c n\u0103ng v\u00e0 y\u00eau c\u1ea7u n\u1ed9i dung t\u00e0i li\u1ec7u ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Enterprise Law 2020<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">S\u1ed1 59\/2020\/QH14<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh vai tr\u00f2 Ban ki\u1ec3m so\u00e1t, \u1ee6y ban ki\u1ec3m to\u00e1n trong c\u00f4ng ty c\u1ed5 ph\u1ea7n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Chu\u1ea9n m\u1ef1c IIA<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Vi\u1ec7n Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 Hoa K\u1ef3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng khi ch\u01b0a c\u00f3 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft trong n\u01b0\u1edbc, l\u00e0m c\u0103n c\u1ee9 v\u1ec1 t\u00ednh \u0111\u1ed9c l\u1eadp, kh\u00e1ch quan<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn chuy\u00ean ng\u00e0nh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ed9 T\u00e0i ch\u00ednh, c\u1eadp nh\u1eadt theo t\u1eebng l\u0129nh v\u1ef1c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 cho t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, c\u00f4ng ty b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p ni\u00eam y\u1ebft<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Accounting Law 2015<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">No. 88\/2015\/QH13<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Y\u00eau c\u1ea7u v\u1ec1 l\u01b0u tr\u1eef h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb l\u00e0m c\u01a1 s\u1edf \u0111\u1ed1i chi\u1ebfu khi ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd: khung ph\u00e1p l\u00fd trong n\u01b0\u1edbc hi\u1ec7n ch\u01b0a quy \u0111\u1ecbnh chi ti\u1ebft m\u1eabu bi\u1ec3u cho t\u1eebng ng\u00e0nh. C\u00e1c chuy\u00ean gia t\u1ea1i <\/span><b>MAN \u2013 Master Accountant Network<\/b><span style=\"font-weight: 400;\"> khuy\u1ebfn ngh\u1ecb doanh nghi\u1ec7p tham chi\u1ebfu song song chu\u1ea9n m\u1ef1c IIA \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00e0i li\u1ec7u v\u1eeba h\u1ee3p l\u1ec7 ph\u00e1p l\u00fd v\u1eeba \u0111\u1ea1t ch\u1ea5t l\u01b0\u1ee3ng qu\u1ed1c t\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u1ed9t \u0111i\u1ec3m d\u1ec5 b\u1ecb b\u1ecf qua l\u00e0 tr\u00e1ch nhi\u1ec7m l\u01b0u tr\u1eef. Theo Lu\u1eadt K\u1ebf to\u00e1n 2015, ch\u1ee9ng t\u1eeb l\u00e0m c\u0103n c\u1ee9 cho c\u00e1c ph\u00e1t hi\u1ec7n ki\u1ec3m to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef t\u1ed1i thi\u1ec3u n\u0103m n\u0103m. N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng l\u01b0u \u0111\u1ee7 h\u1ed3 s\u01a1 g\u1ed1c, m\u1ed9t ph\u00e1t hi\u1ec7n d\u00f9 \u0111\u00fang b\u1ea3n ch\u1ea5t v\u1eabn c\u00f3 th\u1ec3 m\u1ea5t gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd khi b\u1ecb ch\u1ea5t v\u1ea5n l\u1ea1i sau n\u00e0y.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_truc_noi_dung_cua_mot_bao_cao_kiem_toan_noi_bo_dat_chuan_gom_nhung_gi\"><\/span><b>C\u1ea5u tr\u00fac n\u1ed9i dung c\u1ee7a m\u1ed9t b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 \u0111\u1ea1t chu\u1ea9n g\u1ed3m nh\u1eefng g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">M\u1ed9t t\u00e0i li\u1ec7u thuy\u1ebft ph\u1ee5c \u0111\u01b0\u1ee3c H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb (H\u0110QT) c\u1ea7n \u0111\u1ee7 c\u00e1c ph\u1ea7n sau, tr\u00ecnh b\u00e0y theo nguy\u00ean t\u1eafc &#8220;5C&#8221;:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Condition<\/b><span style=\"font-weight: 400;\"> (\u0110i\u1ec1u ki\u1ec7n): M\u00f4 t\u1ea3 \u0111\u00fang hi\u1ec7n tr\u1ea1ng \u0111ang di\u1ec5n ra, kh\u00f4ng suy di\u1ec5n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Criteria<\/b><span style=\"font-weight: 400;\"> (Ti\u00eau chu\u1ea9n): Quy \u0111\u1ecbnh ho\u1eb7c chu\u1ea9n m\u1ef1c l\u00e0m c\u0103n c\u1ee9 \u0111\u1ed1i chi\u1ebfu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Cause<\/b><span style=\"font-weight: 400;\"> (Nguy\u00ean nh\u00e2n): V\u00ec sao hi\u1ec7n tr\u1ea1ng \u0111\u00f3 t\u1ed3n t\u1ea1i, kh\u00f4ng d\u1eebng \u1edf tri\u1ec7u ch\u1ee9ng b\u1ec1 m\u1eb7t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Consequence<\/b><span style=\"font-weight: 400;\"> (H\u1eadu qu\u1ea3): T\u00e1c \u0111\u1ed9ng t\u00e0i ch\u00ednh ho\u1eb7c v\u1eadn h\u00e0nh n\u1ebfu kh\u00f4ng kh\u1eafc ph\u1ee5c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Corrective Action<\/b><span style=\"font-weight: 400;\"> (Ki\u1ebfn ngh\u1ecb): Gi\u1ea3i ph\u00e1p c\u1ee5 th\u1ec3, c\u00f3 th\u1eddi h\u1ea1n v\u00e0 ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">M\u1ed9t ki\u1ebfn ngh\u1ecb vi\u1ebft &#8220;c\u1ea7n c\u1ea3i thi\u1ec7n quy tr\u00ecnh ph\u00ea duy\u1ec7t&#8221; l\u00e0 v\u00f4 ngh\u0129a v\u1edbi H\u0110QT. Ki\u1ebfn ngh\u1ecb \u0111\u00fang chu\u1ea9n ph\u1ea3i n\u00eau r\u00f5 ai duy\u1ec7t, ng\u01b0\u1ee1ng gi\u00e1 tr\u1ecb n\u00e0o c\u1ea7n hai c\u1ea5p ph\u00ea duy\u1ec7t, v\u00e0 th\u1eddi h\u1ea1n \u00e1p d\u1ee5ng l\u00e0 qu\u00fd n\u00e0o.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Case_Study_Xu_ly_phat_hien_kiem_toan_noi_bo_tai_doanh_nghiep_san_xuat_tai_Viet_Nam\"><\/span><b>Case Study: X\u1eed l\u00fd ph\u00e1t hi\u1ec7n ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 t\u1ea1i doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t t\u1ea1i Vi\u1ec7t Nam<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Boi_canh\"><\/span><b>Background<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">M\u1ed9t doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t bao b\u00ec t\u1ea1i khu v\u1ef1c ph\u00eda Nam, doanh thu kho\u1ea3ng 400 t\u1ef7 \u0111\u1ed3ng\/n\u0103m, ph\u00e1t hi\u1ec7n qua ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 \u0111\u1ecbnh k\u1ef3 r\u1eb1ng quy tr\u00ecnh \u0111\u1eb7t h\u00e0ng nguy\u00ean v\u1eadt li\u1ec7u kh\u00f4ng c\u00f3 b\u01b0\u1edbc \u0111\u1ed1i chi\u1ebfu \u0111\u1ed9c l\u1eadp gi\u1eefa b\u1ed9 ph\u1eadn mua h\u00e0ng v\u00e0 b\u1ed9 ph\u1eadn kho.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phat_hien_va_phan_tich\"><\/span><b>Ph\u00e1t hi\u1ec7n v\u00e0 ph\u00e2n t\u00edch<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n vi\u00ean ghi nh\u1eadn 12% \u0111\u01a1n h\u00e0ng trong qu\u00fd kh\u00f4ng c\u00f3 phi\u1ebfu nh\u1eadp kho \u0111\u1ed1i chi\u1ebfu tr\u01b0\u1edbc khi thanh to\u00e1n cho nh\u00e0 cung c\u1ea5p. Nguy\u00ean nh\u00e2n g\u1ed1c l\u00e0 ph\u1ea7n m\u1ec1m ERP ch\u01b0a thi\u1ebft l\u1eadp b\u01b0\u1edbc kh\u00f3a thanh to\u00e1n khi thi\u1ebfu ch\u1ee9ng t\u1eeb nh\u1eadp kho. H\u1eadu qu\u1ea3 ti\u1ec1m \u1ea9n: r\u1ee7i ro thanh to\u00e1n tr\u00f9ng ho\u1eb7c thanh to\u00e1n cho h\u00e0ng ch\u01b0a nh\u1eadn \u0111\u1ee7.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ket_qua_xu_ly\"><\/span><b>K\u1ebft qu\u1ea3 x\u1eed l\u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Theo t\u01b0 v\u1ea5n t\u1eeb <\/span><b>MAN \u2013 Master Accountant Network<\/b><span style=\"font-weight: 400;\">, doanh nghi\u1ec7p thi\u1ebft l\u1eadp l\u1ea1i quy tr\u00ecnh kh\u00f3a thanh to\u00e1n t\u1ef1 \u0111\u1ed9ng tr\u00ean ERP v\u00e0 b\u1ed5 sung b\u01b0\u1edbc x\u00e1c nh\u1eadn ch\u00e9o gi\u1eefa kho v\u00e0 k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 trong v\u00f2ng m\u1ed9t qu\u00fd. Sau khi \u00e1p d\u1ee5ng, t\u1ef7 l\u1ec7 \u0111\u01a1n h\u00e0ng thi\u1ebfu ch\u1ee9ng t\u1eeb \u0111\u1ed1i chi\u1ebfu gi\u1ea3m t\u1eeb 12% xu\u1ed1ng d\u01b0\u1edbi 1%, \u0111\u1ed3ng th\u1eddi doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c kho\u1ea3n ch\u00eanh l\u1ec7ch c\u00f4ng n\u1ee3 \u01b0\u1edbc t\u00ednh kho\u1ea3ng 900 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i n\u0103m n\u1ebfu ti\u1ebfp t\u1ee5c duy tr\u00ec l\u1ed7 h\u1ed5ng n\u00e0y.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhan_dinh_chuyen_gia_Rui_ro_thuong_gap_khi_doanh_nghiep_Viet_xay_dung_kiem_toan_noi_bo\"><\/span><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: R\u1ee7i ro th\u01b0\u1eddng g\u1eb7p khi doanh nghi\u1ec7p Vi\u1ec7t x\u00e2y d\u1ef1ng ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">V\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf, c\u00e1c chuy\u00ean gia t\u1ea1i <\/span><b>MAN<\/b><span style=\"font-weight: 400;\"> nh\u1eadn th\u1ea5y b\u1ed1n r\u1ee7i ro l\u1eb7p l\u1ea1i \u1edf ph\u1ea7n l\u1edbn doanh nghi\u1ec7p trong n\u01b0\u1edbc.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u1ee7i ro th\u1ee9 nh\u1ea5t<\/b><span style=\"font-weight: 400;\"> l\u00e0 b\u00e1o c\u00e1o thi\u00ean v\u1ec1 li\u1ec7t k\u00ea l\u1ed7i thay v\u00ec ph\u00e2n t\u00edch nguy\u00ean nh\u00e2n g\u1ed1c. Ki\u1ec3m to\u00e1n vi\u00ean ghi nh\u1eadn &#8220;thi\u1ebfu ch\u1eef k\u00fd duy\u1ec7t&#8221; nh\u01b0ng kh\u00f4ng truy \u0111\u1ebfn vi\u1ec7c v\u00ec sao quy tr\u00ecnh cho ph\u00e9p b\u1ecf qua b\u01b0\u1edbc duy\u1ec7t \u0111\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u1ee7i ro th\u1ee9 hai<\/b><span style=\"font-weight: 400;\"> l\u00e0 ki\u1ebfn ngh\u1ecb kh\u00f4ng g\u1eafn tr\u00e1ch nhi\u1ec7m c\u1ee5 th\u1ec3, khi\u1ebfn b\u00e1o c\u00e1o b\u1ecb x\u1ebfp v\u00e0o ng\u0103n k\u00e9o m\u00e0 kh\u00f4ng ai theo d\u00f5i ti\u1ebfn \u0111\u1ed9 kh\u1eafc ph\u1ee5c. Gi\u1ea3i ph\u00e1p t\u1eeb <\/span><b>MAN \u2013 Master Accountant Network<\/b><span style=\"font-weight: 400;\"> l\u00e0 g\u1eafn m\u1ed7i ki\u1ebfn ngh\u1ecb v\u1edbi m\u1ed9t ch\u1ee7 s\u1edf h\u1eefu r\u1ee7i ro (risk owner) v\u00e0 th\u1eddi h\u1ea1n b\u00e1o c\u00e1o l\u1ea1i ti\u1ebfn \u0111\u1ed9 cho \u1ee6y ban ki\u1ec3m to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u1ee7i ro th\u1ee9 ba<\/b><span style=\"font-weight: 400;\"> li\u00ean quan \u0111\u1ebfn t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf t\u1ea1i Vi\u1ec7t Nam: nhi\u1ec1u t\u00e0i li\u1ec7u ki\u1ec3m to\u00e1n b\u1ecf s\u00f3t vi\u1ec7c \u0111\u1ed1i chi\u1ebfu gi\u1eefa ch\u00ednh s\u00e1ch l\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p th\u1ef1c t\u1ebf v\u00e0 h\u1ed3 s\u01a1 k\u00ea khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, d\u1eabn \u0111\u1ebfn r\u1ee7i ro b\u1ecb truy thu khi c\u01a1 quan thu\u1ebf thanh tra.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u1ee7i ro th\u1ee9 t\u01b0<\/b><span style=\"font-weight: 400;\"> l\u00e0 thi\u1ebfu t\u00ednh \u0111\u1ed9c l\u1eadp th\u1ef1c ch\u1ea5t, khi b\u1ed9 ph\u1eadn ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u1eabn b\u00e1o c\u00e1o tr\u1ef1c ti\u1ebfp cho T\u1ed5ng Gi\u00e1m \u0111\u1ed1c thay v\u00ec \u1ee6y ban ki\u1ec3m to\u00e1n ho\u1eb7c H\u0110QT, l\u00e0m gi\u1ea3m gi\u00e1 tr\u1ecb kh\u00e1ch quan c\u1ee7a m\u1ecdi ph\u00e1t hi\u1ec7n.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Hoi_dong_quan_tri_nen_doc_mot_tai_lieu_kiem_toan_noi_bo_theo_thu_tu_nao_de_tiet_kiem_thoi_gian\"><\/span><b>H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb n\u00ean \u0111\u1ecdc m\u1ed9t t\u00e0i li\u1ec7u ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 theo th\u1ee9 t\u1ef1 n\u00e0o \u0111\u1ec3 ti\u1ebft ki\u1ec7m th\u1eddi gian?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Ph\u1ea7n l\u1edbn th\u00e0nh vi\u00ean h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb (H\u0110QT) ch\u1ec9 c\u00f3 m\u01b0\u1eddi \u0111\u1ebfn m\u01b0\u1eddi l\u0103m ph\u00fat \u0111\u1ec3 \u0111\u1ecdc tr\u01b0\u1edbc cu\u1ed9c h\u1ecdp. \u0110\u1ecdc t\u1eeb \u0111\u1ea7u \u0111\u1ebfn cu\u1ed1i theo tr\u00ecnh t\u1ef1 tr\u00ecnh b\u00e0y th\u01b0\u1eddng kh\u00f4ng hi\u1ec7u qu\u1ea3 v\u00e0 d\u1ec5 b\u1ecf l\u1ee1 \u0111i\u1ec3m m\u1ea5u ch\u1ed1t.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Kinh nghi\u1ec7m t\u01b0 v\u1ea5n c\u1ee7a <\/span><b>MAN \u2013 Master Accountant Network<\/b><span style=\"font-weight: 400;\"> cho th\u1ea5y tr\u00ecnh t\u1ef1 \u0111\u1ecdc hi\u1ec7u qu\u1ea3 n\u00ean b\u1eaft \u0111\u1ea7u t\u1eeb ph\u1ea7n t\u00f3m t\u1eaft k\u1ebft qu\u1ea3 ch\u00ednh, sau \u0111\u00f3 nh\u1ea3y th\u1eb3ng \u0111\u1ebfn b\u1ea3ng \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 r\u1ee7i ro c\u1ee7a t\u1eebng ph\u00e1t hi\u1ec7n. Ch\u1ec9 khi m\u1ed9t ph\u00e1t hi\u1ec7n \u0111\u01b0\u1ee3c x\u1ebfp m\u1ee9c tr\u1ecdng y\u1ebfu cao, ng\u01b0\u1eddi \u0111\u1ecdc m\u1edbi c\u1ea7n quay l\u1ea1i ph\u1ea7n ph\u00e2n t\u00edch nguy\u00ean nh\u00e2n chi ti\u1ebft. C\u00e1ch \u0111\u1ecdc ng\u01b0\u1ee3c n\u00e0y gi\u00fap H\u0110QT d\u00e0nh th\u1eddi gian \u0111\u00fang ch\u1ed7, thay v\u00ec \u0111\u1ecdc d\u00e0n tr\u1ea3i to\u00e0n b\u1ed9 n\u1ed9i dung v\u1edbi m\u1ee9c \u0111\u1ed9 t\u1eadp trung nh\u01b0 nhau.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u1ed9t d\u1ea5u hi\u1ec7u c\u1ea3nh b\u00e1o kh\u00e1c m\u00e0 H\u0110QT n\u00ean ch\u00fa \u00fd l\u00e0 t\u1ea7n su\u1ea5t l\u1eb7p l\u1ea1i c\u1ee7a c\u00f9ng m\u1ed9t ph\u00e1t hi\u1ec7n qua nhi\u1ec1u k\u1ef3 li\u00ean ti\u1ebfp. N\u1ebfu m\u1ed9t r\u1ee7i ro \u0111\u00e3 \u0111\u01b0\u1ee3c n\u00eau ba k\u1ef3 nh\u01b0ng v\u1eabn ch\u01b0a kh\u1eafc ph\u1ee5c, v\u1ea5n \u0111\u1ec1 kh\u00f4ng c\u00f2n n\u1eb1m \u1edf quy tr\u00ecnh v\u1eadn h\u00e0nh n\u1eefa m\u00e0 n\u1eb1m \u1edf n\u0103ng l\u1ef1c th\u1ef1c thi c\u1ee7a b\u1ed9 ph\u1eadn li\u00ean quan, \u0111\u00e2y l\u00e0 t\u00edn hi\u1ec7u c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u01b0a th\u1eb3ng v\u00e0o ch\u01b0\u01a1ng tr\u00ecnh h\u1ecdp H\u0110QT thay v\u00ec ti\u1ebfp t\u1ee5c n\u1eb1m trong ph\u1ee5 l\u1ee5c theo d\u00f5i.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Vai_tro_cua_cong_nghe_trong_viec_nang_cao_chat_luong_kiem_toan_noi_bo\"><\/span><b>Vai tr\u00f2 c\u1ee7a c\u00f4ng ngh\u1ec7 trong vi\u1ec7c n\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p Vi\u1ec7t Nam v\u1eabn th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 theo c\u00e1ch th\u1ee7 c\u00f4ng: ch\u1ecdn m\u1eabu ng\u1eabu nhi\u00ean, \u0111\u1ed1i chi\u1ebfu b\u1eb1ng tay tr\u00ean b\u1ea3ng t\u00ednh Excel. C\u00e1ch l\u00e0m n\u00e0y gi\u1edbi h\u1ea1n ph\u1ea1m vi ki\u1ec3m tra, th\u01b0\u1eddng ch\u1ec9 ph\u1ee7 \u0111\u01b0\u1ee3c m\u1ed9t t\u1ef7 l\u1ec7 nh\u1ecf trong t\u1ed5ng s\u1ed1 giao d\u1ecbch ph\u00e1t sinh m\u1ed7i k\u1ef3.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Xu h\u01b0\u1edbng hi\u1ec7n nay l\u00e0 \u1ee9ng d\u1ee5ng ph\u00e2n t\u00edch d\u1eef li\u1ec7u \u0111\u1ec3 r\u00e0 so\u00e1t to\u00e0n b\u1ed9 giao d\u1ecbch thay v\u00ec l\u1ea5y m\u1eabu. Ph\u1ea7n m\u1ec1m c\u00f3 th\u1ec3 t\u1ef1 \u0111\u1ed9ng g\u1eafn c\u1edd giao d\u1ecbch b\u1ea5t th\u01b0\u1eddng, v\u00ed d\u1ee5 thanh to\u00e1n v\u01b0\u1ee3t h\u1ea1n m\u1ee9c ph\u00ea duy\u1ec7t ho\u1eb7c ph\u00e1t sinh ngo\u00e0i gi\u1edd l\u00e0m vi\u1ec7c chu\u1ea9n, gi\u00fap ki\u1ec3m to\u00e1n vi\u00ean t\u1eadp trung v\u00e0o \u0111\u00fang khu v\u1ef1c r\u1ee7i ro cao thay v\u00ec r\u00e0 so\u00e1t d\u00e0n tr\u1ea3i.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Gi\u1ea3i ph\u00e1p t\u1eeb <\/span><b>MAN \u2013 Master Accountant Network<\/b><span style=\"font-weight: 400;\"> trong c\u00e1c d\u1ef1 \u00e1n t\u01b0 v\u1ea5n g\u1ea7n \u0111\u00e2y lu\u00f4n bao g\u1ed3m b\u01b0\u1edbc \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 s\u1eb5n s\u00e0ng d\u1eef li\u1ec7u c\u1ee7a kh\u00e1ch h\u00e0ng tr\u01b0\u1edbc khi \u0111\u1ec1 xu\u1ea5t m\u00f4 h\u00ecnh ki\u1ec3m to\u00e1n d\u1ef1a tr\u00ean ph\u00e2n t\u00edch. C\u00f4ng ngh\u1ec7 ch\u1ec9 ph\u00e1t huy hi\u1ec7u qu\u1ea3 khi d\u1eef li\u1ec7u \u0111\u1ea7u v\u00e0o \u0111\u00e3 \u0111\u1ee7 chu\u1ea9n h\u00f3a.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u00f3 gi\u00e1 tr\u1ecb th\u1eadt khi n\u00f3 bu\u1ed9c doanh nghi\u1ec7p nh\u00ecn th\u1eb3ng v\u00e0o n\u01a1i h\u1ec7 th\u1ed1ng \u0111ang y\u1ebfu nh\u1ea5t, thay v\u00ec ch\u1ec9 x\u00e1c nh\u1eadn nh\u1eefng g\u00ec \u0111\u00e3 \u0111\u00fang. V\u1edbi H\u0110QT v\u00e0 Ban ki\u1ec3m so\u00e1t, c\u00e2u h\u1ecfi c\u1ea7n \u0111\u1eb7t ra sau m\u1ed7i b\u00e1o c\u00e1o kh\u00f4ng ph\u1ea3i &#8220;s\u1ed1 li\u1ec7u c\u00f3 kh\u1edbp kh\u00f4ng&#8221; m\u00e0 l\u00e0 &#8220;r\u1ee7i ro n\u00e0y s\u1ebd g\u00e2y thi\u1ec7t h\u1ea1i g\u00ec n\u1ebfu kh\u00f4ng x\u1eed l\u00fd trong hai qu\u00fd t\u1edbi&#8221;.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u1edbi h\u01a1n 500 kh\u00e1ch h\u00e0ng \u0111\u00e3 quay l\u1ea1i s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 l\u1ea7n th\u1ee9 hai trong n\u0103m qua, minh ch\u1ee9ng thi\u1ebft th\u1ef1c cho ch\u1ea5t l\u01b0\u1ee3ng t\u01b0 v\u1ea5n v\u00e0 s\u1ef1 an t\u00e2m khi giao ph\u00f3. \u0110\u1ec3 \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 c\u1ee5 th\u1ec3 cho h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t c\u1ee7a doanh nghi\u1ec7p b\u1ea1n, h\u00e3y li\u00ean h\u1ec7 <\/span><b>MAN \u2013 Master Accountant Network<\/b><span style=\"font-weight: 400;\"> \u0111\u1ec3 nh\u1eadn t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_dich_vu_khac\"><\/span><b>Other services<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><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><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-danh-gia-he-thong-kiem-soat-noi-bo-tron-goi\/\"><span style=\"font-weight: 400;\">Internal Control System Assessment Service<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-theo-yeu-cau-chuyen-sau\/\"><span style=\"font-weight: 400;\">Auditing services on request<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-thue-chuyen-nghiep\/\"><span style=\"font-weight: 400;\">Professional tax audit services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-xay-dung-toi-uu\/\"><span style=\"font-weight: 400;\">Construction auditing services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-quy-dinh\/\"><span style=\"font-weight: 400;\">Completed project settlement audit service<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-bao-cao-tai-chinh-quan-4\/\"><span style=\"font-weight: 400;\">Financial statement audit services<\/span><\/a><\/li>\n<\/ul>\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;\"> No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/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;\">View MAN \u2013 Master Accountant Network&#039;s Google Business Profile<\/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;\">View expert Le Hoang Tuyen&#039;s LinkedIn profile.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Responsible for production and professional content review by: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Le Hoang Tuyen<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO of MAN \u2013 Master Accountant Network, CPA Vietnam with over 30 years of experience in accounting, auditing, taxation, and corporate financial consulting.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_bao_cao_kiem_toan_noi_bo\"><\/span><b>Frequently Asked Questions about Internal Audit Reports<\/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=\"Bao_cao_kiem_toan_noi_bo_co_bat_buoc_voi_moi_doanh_nghiep_khong\"><\/span>B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u00f3 b\u1eaft bu\u1ed9c v\u1edbi m\u1ecdi doanh nghi\u1ec7p kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. Ch\u1ec9 b\u1eaft bu\u1ed9c v\u1edbi c\u00f4ng ty ni\u00eam y\u1ebft, doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc v\u00e0 doanh nghi\u1ec7p c\u00f3 tr\u00ean 50% v\u1ed1n nh\u00e0 n\u01b0\u1edbc theo Ngh\u1ecb \u0111\u1ecbnh 05\/2019\/N\u0110-CP. Doanh nghi\u1ec7p kh\u00e1c \u0111\u01b0\u1ee3c khuy\u1ebfn kh\u00edch th\u1ef1c hi\u1ec7n.                    <\/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=\"Ai_chiu_trach_nhiem_phe_duyet_tai_lieu_nay\"><\/span>Ai ch\u1ecbu tr\u00e1ch nhi\u1ec7m ph\u00ea duy\u1ec7t t\u00e0i li\u1ec7u n\u00e0y?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTh\u00f4ng th\u01b0\u1eddng l\u00e0 \u1ee6y ban ki\u1ec3m to\u00e1n ho\u1eb7c H\u0110QT, t\u00f9y theo m\u00f4 h\u00ecnh qu\u1ea3n tr\u1ecb m\u1ed7i c\u00f4ng ty. B\u00e1o c\u00e1o c\u1ea7n \u0111\u01b0\u1ee3c tr\u00ecnh tr\u1ef1c ti\u1ebfp, kh\u00f4ng qua kh\u00e2u trung gian c\u00f3 th\u1ec3 ch\u1ec9nh s\u1eeda n\u1ed9i dung.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Tai_lieu_nay_khac_gi_bao_cao_kiem_toan_doc_lap\"><\/span>T\u00e0i li\u1ec7u n\u00e0y kh\u00e1c g\u00ec b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tT\u00e0i li\u1ec7u n\u00e0y ph\u1ee5c v\u1ee5 qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9, kh\u00f4ng c\u00f3 m\u1eabu b\u1eaft bu\u1ed9c. B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp ph\u1ee5c v\u1ee5 b\u00ean th\u1ee9 ba v\u00e0 tu\u00e2n th\u1ee7 chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n qu\u1ed1c gia.                    <\/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=\"Tan_suat_lap_bao_cao_nen_la_bao_nhieu_lan_mot_nam\"><\/span>T\u1ea7n su\u1ea5t l\u1eadp b\u00e1o c\u00e1o n\u00ean l\u00e0 bao nhi\u00eau l\u1ea7n m\u1ed9t n\u0103m?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tT\u1ed1i thi\u1ec3u theo k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n n\u0103m \u0111\u00e3 duy\u1ec7t, th\u01b0\u1eddng t\u1eeb hai \u0111\u1ebfn b\u1ed1n l\u1ea7n, c\u1ed9ng th\u00eam b\u00e1o c\u00e1o \u0111\u1ed9t xu\u1ea5t khi ph\u00e1t sinh r\u1ee7i ro tr\u1ecdng y\u1ebfu.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nho_chua_co_bo_phan_kiem_toan_noi_bo_nen_bat_dau_tu_dau\"><\/span>Doanh nghi\u1ec7p nh\u1ecf ch\u01b0a c\u00f3 b\u1ed9 ph\u1eadn ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 n\u00ean b\u1eaft \u0111\u1ea7u t\u1eeb \u0111\u00e2u?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tN\u00ean b\u1eaft \u0111\u1ea7u b\u1eb1ng vi\u1ec7c thu\u00ea t\u01b0 v\u1ea5n \u0111\u1ed9c l\u1eadp r\u00e0 so\u00e1t c\u00e1c quy tr\u00ecnh tr\u1ecdng y\u1ebfu nh\u1ea5t, th\u01b0\u1eddng l\u00e0 thu chi v\u00e0 mua s\u1eafm, tr\u01b0\u1edbc khi x\u00e2y d\u1ef1ng b\u1ed9 ph\u1eadn ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 ch\u00ednh th\u1ee9c.                    <\/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\": \"B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u00f3 b\u1eaft bu\u1ed9c v\u1edbi m\u1ecdi doanh nghi\u1ec7p kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng. 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Theo Ngh\u1ecb \u0111\u1ecbnh 05\/2019\/N\u0110-CP, \u0111\u00e2y l\u00e0 c\u00f4ng c\u1ee5 \u0111\u00e1nh gi\u00e1 \u0111\u1ed9c l\u1eadp gi\u00fap doanh nghi\u1ec7p nh\u1eadn di\u1ec7n s\u1edbm nh\u1eefng l\u1ed7 h\u1ed5ng trong h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t tr\u01b0\u1edbc [&hellip;]<\/p>","protected":false},"author":5,"featured_media":6431,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-6429","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bao-cao-kt"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6429","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=6429"}],"version-history":[{"count":3,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6429\/revisions"}],"predecessor-version":[{"id":6436,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6429\/revisions\/6436"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/6431"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=6429"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=6429"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=6429"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}