{"id":4084,"date":"2025-12-05T02:52:38","date_gmt":"2025-12-05T09:52:38","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4084"},"modified":"2026-01-08T02:35:14","modified_gmt":"2026-01-08T09:35:14","slug":"kiem-toan-it-la-gi","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-it-la-gi\/","title":{"rendered":"IT \u76e3\u67fb\u3068\u306f\u4f55\u3067\u3057\u3087\u3046\u304b? \u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u7a0e\u52d9\u306b\u304a\u3051\u308b IT \u76e3\u67fb\u306e\u5f79\u5272\u3001\u76ee\u7684\u3001\u5fdc\u7528\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">IT\u76e3\u67fb\u3068\u306f\u3001\u4f01\u696d\u306eIT\u30b7\u30b9\u30c6\u30e0\u3001\u30a4\u30f3\u30d5\u30e9\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u3001\u304a\u3088\u3073\u904b\u7528\u3092\u72ec\u7acb\u3057\u3066\u8a55\u4fa1\u3059\u308b\u30d7\u30ed\u30bb\u30b9\u3067\u3059\u3002\u305d\u306e\u76ee\u7684\u306f\u3001\u30b7\u30b9\u30c6\u30e0\u304c\u8cc7\u7523\u3092\u52b9\u679c\u7684\u306b\u4fdd\u8b77\u3057\u3001\u4f1a\u8a08\u30c7\u30fc\u30bf\u306e\u5b8c\u5168\u6027\u3068\u4fe1\u983c\u6027\u3092\u7dad\u6301\u3057\u3001\u78ba\u7acb\u3055\u308c\u305f\u624b\u9806\u306b\u5f93\u3063\u3066\u904b\u7528\u3055\u308c\u3001\u4e8b\u696d\u76ee\u6a19\u3092\u9075\u5b88\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u3059\u3079\u3066\u306e\u53d6\u5f15\u3068\u4f1a\u8a08\u8a18\u9332\u304c\u96fb\u5b50\u7684\u306b\u884c\u308f\u308c\u308b\u30c7\u30b8\u30bf\u30eb\u7d4c\u6e08\u306e\u6587\u8108\u306b\u304a\u3044\u3066\u3001IT\u76e3\u67fb\u306f\u91cd\u8981\u306a\u57fa\u76e4\u3068\u306a\u308a\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u6b63\u78ba\u6027\u3068\u900f\u660e\u6027\u306b\u5bfe\u3059\u308b\u5229\u5bb3\u95a2\u4fc2\u8005\u306e\u4fe1\u983c\u3092\u5f37\u5316\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5b9f\u7528\u5316 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Law-No-88-2015-QH13-on-accounting-299767.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u6cd5 2015<\/span><\/a><span style=\"font-weight: 400;\">\u96fb\u5b50\u53d6\u5f15\u3068\u60c5\u5831\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u306b\u95a2\u3059\u308b\u898f\u5236\u3067\u306f\u3001\u7d44\u7e54\u306b\u5805\u7262\u306aIT\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u5c0e\u5165\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u7d71\u5236\u304c\u4e0d\u5341\u5206\u3060\u3068\u3001\u30c7\u30fc\u30bf\u306e\u4e0d\u6b63\u78ba\u3055\u3001\u8cc7\u7523\u306e\u640d\u5931\u3001\u7a0e\u52d9\u30ea\u30b9\u30af\u306b\u3064\u306a\u304c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u7d71\u5236\u306e\u8a2d\u8a08\u3068\u904b\u7528\u306e\u6709\u52b9\u6027\u3092\u8a55\u4fa1\u3059\u308b\u305f\u3081\u306b\u3001IT\u76e3\u67fb\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u6d3b\u52d5\u306f\u3001\u7d44\u7e54\u304c\u30ea\u30b9\u30af\u3092\u7ba1\u7406\u3057\u3001\u30c7\u30b8\u30bf\u30eb\u74b0\u5883\u306b\u304a\u3051\u308b\u53d6\u5f15\u3068\u4f1a\u8a08\u30c7\u30fc\u30bf\u306e\u6b63\u78ba\u6027\u3092\u78ba\u4fdd\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/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\">\u7d22\u5f15<\/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;\">\u30c8\u30b0\u30eb<\/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\/ja\/kiem-toan-it-la-gi\/#Kiem_toan_IT_Dinh_nghia_ban_chat_va_vai_tro_vo_cung_quan_trong\" >IT\u76e3\u67fb\uff1a\u5b9a\u7fa9\u3001\u6027\u8cea\u3001\u305d\u3057\u3066\u91cd\u8981\u306a\u5f79\u5272<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-it-la-gi\/#Dinh_nghia_chinh_thuc_va_khai_niem_cot_loi_cua_kiem_toan_IT\" >IT \u76e3\u67fb\u306e\u516c\u5f0f\u5b9a\u7fa9\u3068\u4e2d\u5fc3\u6982\u5ff5\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-it-la-gi\/#Ban_chat_lien_nganh_Giao_thoa_giua_ke_toan_kiem_toan_va_cong_nghe\" >\u5b66\u969b\u7684\u306a\u6027\u8cea: \u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u306e\u4ea4\u5dee\u70b9\u3002<\/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\/ja\/kiem-toan-it-la-gi\/#Tam_quan_trong_trong_boi_canh_chuyen_doi_so_va_tuan_thu_thue_dien_tu\" >\u96fb\u5b50\u7a0e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u6587\u8108\u306b\u304a\u3051\u308b\u30c7\u30b8\u30bf\u30eb\u5909\u9769\u3068\u96fb\u5b50\u7a0e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u91cd\u8981\u6027\u3002<\/a><\/li><\/ul><\/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\/ja\/kiem-toan-it-la-gi\/#Muc_tieu_va_pham_vi_chi_tiet_cua_kiem_toan_IT\" >IT \u76e3\u67fb\u306e\u76ee\u7684\u3068\u8a73\u7d30\u306a\u7bc4\u56f2\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-it-la-gi\/#Muc_tieu_cot_loi_Bao_ve_dam_bao_va_tuan_thu_The_CIA_Triad_va_hon_the_nua\" >\u4e3b\u306a\u76ee\u7684: \u4fdd\u8b77\u3001\u4fdd\u8a3c\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9 (CIA \u30c8\u30e9\u30a4\u30a2\u30c9\u3068\u305d\u308c\u4ee5\u964d)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-it-la-gi\/#Dam_bao_tinh_toan_ven_va_do_tin_cay_cua_du_lieu_ke_toan\" >\u4f1a\u8a08\u30c7\u30fc\u30bf\u306e\u5b8c\u5168\u6027\u3068\u4fe1\u983c\u6027\u3092\u78ba\u4fdd\u3057\u307e\u3059\u3002<\/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\/ja\/kiem-toan-it-la-gi\/#Pham_vi_kiem_toan_chi_tiet_co_so_ha_tang_ung_dung_du_lieu_van_hanh\" >\u8a73\u7d30\u306a\u76e3\u67fb\u7bc4\u56f2\uff08\u30a4\u30f3\u30d5\u30e9\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u3001\u30a2\u30d7\u30ea\u30b1\u30fc\u30b7\u30e7\u30f3\u3001\u30c7\u30fc\u30bf\u3001\u904b\u7528\uff09<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-it-la-gi\/#Khuon_kho_phap_ly_va_tieu_chuan_ung_dung_cho_kiem_toan_IT_tai_Viet_Nam\" >\u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3051\u308bIT\u76e3\u67fb\u306e\u6cd5\u7684\u67a0\u7d44\u307f\u3068\u9069\u7528\u57fa\u6e96<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-it-la-gi\/#Cac_quy_dinh_phap_luat_Viet_Nam_lien_quan_den_kiem_toan_va_CNTT\" >\u76e3\u67fb\u3068 IT \u306b\u95a2\u9023\u3059\u308b\u30d9\u30c8\u30ca\u30e0\u306e\u6cd5\u7684\u898f\u5236\u3002<\/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\/ja\/kiem-toan-it-la-gi\/#Chuan_muc_quoc_te_va_khung_kiem_soat_chinh_thuc_COBIT_ISO_27001\" >\u56fd\u969b\u6a19\u6e96\u304a\u3088\u3073\u6b63\u5f0f\u306a\u7ba1\u7406\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\uff08COBIT\u3001ISO 27001\uff09<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-it-la-gi\/#Vai_tro_cua_chuan_muc_kiem_toan_Viet_Nam_VSA_doi_voi_kiem_toan_IT\" >IT \u76e3\u67fb\u306b\u304a\u3051\u308b\u30d9\u30c8\u30ca\u30e0\u76e3\u67fb\u57fa\u6e96 (VSA) \u306e\u5f79\u5272\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-it-la-gi\/#Quy_trinh_va_phuong_phap_luan_thuc_hien_kiem_toan_IT\" >IT \u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u305f\u3081\u306e\u30d7\u30ed\u30bb\u30b9\u3068\u65b9\u6cd5\u8ad6\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-it-la-gi\/#Giai_doan_1_Lap_ke_hoach_va_danh_gia_rui_ro_CNTT\" >\u30d5\u30a7\u30fc\u30ba1: IT\u30ea\u30b9\u30af\u306e\u8a08\u753b\u3068\u8a55\u4fa1<\/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\/ja\/kiem-toan-it-la-gi\/#Giai_doan_2_Thuc_hien_thu_thap_va_phan_tich_bang_chung_kiem_toan\" >\u30d5\u30a7\u30fc\u30ba2: \u76e3\u67fb\u8a3c\u62e0\u306e\u53ce\u96c6\u3068\u5206\u6790<\/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\/ja\/kiem-toan-it-la-gi\/#Ky_thuat_kiem_toan_bang_may_tinh_CAATs_va_ung_dung_cong_cu\" >\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf\u76e3\u67fb\u6280\u8853\uff08CAAT\uff09\u3068\u30c4\u30fc\u30eb\u306e\u5fdc\u7528<\/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\/ja\/kiem-toan-it-la-gi\/#Giai_doan_3_Bao_cao_va_de_xuat_khuyen_nghi\" >\u30d5\u30a7\u30fc\u30ba3: \u5831\u544a\u3068\u63a8\u5968\u4e8b\u9805<\/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\/ja\/kiem-toan-it-la-gi\/#Ung_dung_thuc_tien_cua_kiem_toan_cong_nghe_thong_tin_trong_nganh_ke_toan_%E2%80%93_kiem_toan_%E2%80%93_thue\" >\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u7a0e\u52d9\u5206\u91ce\u306b\u304a\u3051\u308b IT \u76e3\u67fb\u306e\u5b9f\u8df5\u7684\u306a\u5fdc\u7528\u3002<\/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\/ja\/kiem-toan-it-la-gi\/#Ung_dung_trong_kiem_toan_bao_cao_tai_chinh_kiem_soat_chung_CNTT_%E2%80%93_GCC\" >\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306b\u304a\u3051\u308b\u5fdc\u7528\uff08IT\u306e\u4e00\u822c\u7ba1\u7406 \u2013 GCC\uff09<\/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\/ja\/kiem-toan-it-la-gi\/#Danh_gia_kiem_soat_ung_dung_Application_Controls_va_tu_dong_hoa_ke_toan\" >\u30a2\u30d7\u30ea\u30b1\u30fc\u30b7\u30e7\u30f3\u5236\u5fa1\u3068\u4f1a\u8a08\u81ea\u52d5\u5316\u306e\u8a55\u4fa1<\/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\/ja\/kiem-toan-it-la-gi\/#Tac_dong_den_cong_tac_quan_tri_thue_va_hoa_don_dien_tu_e-Tax\" >\u7a0e\u52d9\u884c\u653f\u3068\u96fb\u5b50\u8acb\u6c42\u66f8\uff08e-Tax\uff09\u3078\u306e\u5f71\u97ff<\/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\/ja\/kiem-toan-it-la-gi\/#Vai_tro_cua_kiem_toan_IT_trong_phat_hien_gian_lan_ke_toan_Fraud_Detection\" >\u4f1a\u8a08\u4e0d\u6b63\u306e\u691c\u51fa\u306b\u304a\u3051\u308bIT\u76e3\u67fb\u4eba\u306e\u5f79\u5272\uff08\u4e0d\u6b63\u691c\u51fa\uff09<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-it-la-gi\/#Thach_thuc_va_xu_huong_phat_trien_cua_kiem_toan_IT_trong_tuong_lai\" >IT \u76e3\u67fb\u306b\u304a\u3051\u308b\u8ab2\u984c\u3068\u5c06\u6765\u306e\u52d5\u5411\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-it-la-gi\/#Thach_thuc_trong_moi_truong_dien_toan_dam_may_Cloud_Computing_va_tri_tue_nhan_tao_AI\" >\u30af\u30e9\u30a6\u30c9\u30b3\u30f3\u30d4\u30e5\u30fc\u30c6\u30a3\u30f3\u30b0\u3068\u4eba\u5de5\u77e5\u80fd\uff08AI\uff09\u74b0\u5883\u306b\u304a\u3051\u308b\u8ab2\u984c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-it-la-gi\/#Nhu_cau_ve_nguon_nhan_luc_kiem_toan_vien_IT_chat_luong_cao_CISA\" >\u9ad8\u54c1\u8cea\u306eIT\u76e3\u67fb\u4eba\uff08CISA\uff09\u306e\u9700\u8981<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-it-la-gi\/#Tom_tat_kiem_soat_CNTT_trong_ke_toan\" >\u4f1a\u8a08\u306b\u304a\u3051\u308bIT\u7d71\u5236\u306e\u6982\u8981<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-it-la-gi\/#Ket_luan\" >\u7d50\u8ad6\u3059\u308b<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-it-la-gi\/#Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\" >MAN \u2013 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u30b5\u30fc\u30d3\u30b9\u9023\u7d61\u5148\u60c5\u5831<\/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\/ja\/kiem-toan-it-la-gi\/#FAQ_%E2%80%93_Cau_hoi_thuong_gap_ve_kiem_toan_IT\" >FAQ \u2013 IT\u76e3\u67fb\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/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\/ja\/kiem-toan-it-la-gi\/#Kiem_toan_IT_khac_gi_so_voi_Kiem_toan_Bao_cao_Tai_chinh_truyen_thong\" >IT \u76e3\u67fb\u306f\u5f93\u6765\u306e\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u3068\u3069\u3046\u9055\u3046\u306e\u3067\u3057\u3087\u3046\u304b?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-it-la-gi\/#Doanh_nghiep_nao_can_thuc_hien_Kiem_toan_IT\" >IT \u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u306f\u3069\u306e\u4f01\u696d\u3067\u3059\u304b?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-it-la-gi\/#Chung_chi_CISA_la_gi_va_co_vai_tro_nhu_the_nao_trong_Kiem_toan_IT\" >CISA \u8a8d\u5b9a\u3068\u306f\u4f55\u3067\u3059\u304b? IT \u76e3\u67fb\u306b\u304a\u3051\u308b\u305d\u306e\u5f79\u5272\u306f\u4f55\u3067\u3059\u304b?<\/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\/ja\/kiem-toan-it-la-gi\/#Cac_khuon_kho_kiem_soat_pho_bien_nhat_duoc_su_dung_trong_Kiem_toan_IT_la_gi\" >IT \u76e3\u67fb\u3067\u4f7f\u7528\u3055\u308c\u308b\u6700\u3082\u4e00\u822c\u7684\u306a\u5236\u5fa1\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306f\u4f55\u3067\u3059\u304b?<\/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\/ja\/kiem-toan-it-la-gi\/#Kiem_toan_IT_co_giup_phat_hien_gian_lan_ke_toan_khong\" >IT \u76e3\u67fb\u306f\u4f1a\u8a08\u4e0d\u6b63\u306e\u691c\u51fa\u306b\u5f79\u7acb\u3061\u307e\u3059\u304b?<\/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\/ja\/kiem-toan-it-la-gi\/#Kiem_toan_IT_xu_ly_thach_thuc_tu_Dien_toan_Dam_may_Cloud_nhu_the_nao\" >IT \u76e3\u67fb\u4eba\u306f\u30af\u30e9\u30a6\u30c9 \u30b3\u30f3\u30d4\u30e5\u30fc\u30c6\u30a3\u30f3\u30b0\u304c\u3082\u305f\u3089\u3059\u8ab2\u984c\u306b\u3069\u306e\u3088\u3046\u306b\u5bfe\u51e6\u3059\u308b\u306e\u3067\u3057\u3087\u3046\u304b?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Kiem_toan_IT_Dinh_nghia_ban_chat_va_vai_tro_vo_cung_quan_trong\"><\/span><b>IT\u76e3\u67fb\uff1a\u5b9a\u7fa9\u3001\u6027\u8cea\u3001\u305d\u3057\u3066\u91cd\u8981\u306a\u5f79\u5272<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">IT\u76e3\u67fb\u306f\u3001IT\u95a2\u9023\u306e\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u6709\u52b9\u6027\u3068\u5b8c\u5168\u6027\u3092\u8a55\u4fa1\u3057\u3001\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u3001\u6574\u5408\u6027\u3001\u6cd5\u4ee4\u9075\u5b88\u3092\u78ba\u4fdd\u3059\u308b\u72ec\u7acb\u3057\u305f\u5c02\u9580\u5206\u91ce\u3067\u3059\u3002\u5f93\u6765\u306e\u8ca1\u52d9\u76e3\u67fb\u3068\u306f\u7570\u306a\u308a\u3001IT\u76e3\u67fb\u306f\u30c7\u30b8\u30bf\u30eb\u30a4\u30f3\u30d5\u30e9\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u30a2\u30d7\u30ea\u30b1\u30fc\u30b7\u30e7\u30f3\u3001\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u3001\u30a4\u30f3\u30b7\u30c7\u30f3\u30c8\u7ba1\u7406\u30d7\u30ed\u30bb\u30b9\u3092\u8a73\u7d30\u306b\u8abf\u67fb\u3057\u307e\u3059\u3002\u30c7\u30b8\u30bf\u30eb\u30c8\u30e9\u30f3\u30b9\u30d5\u30a9\u30fc\u30e1\u30fc\u30b7\u30e7\u30f3\u3068\u96fb\u5b50\u8ab2\u7a0e\u306e\u6587\u8108\u306b\u304a\u3044\u3066\u3001\u3053\u306e\u7a2e\u306e\u76e3\u67fb\u306f\u3001\u4f01\u696d\u306e\u30c7\u30fc\u30bf\u306e\u6b63\u78ba\u6027\u78ba\u4fdd\u3001\u6cd5\u7684\u30ea\u30b9\u30af\u306e\u8efd\u6e1b\u3001\u30c7\u30b8\u30bf\u30eb\u8cc7\u7523\u306e\u4fdd\u8b77\u3001\u305d\u3057\u3066\u5185\u90e8\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u52b9\u7387\u6027\u5411\u4e0a\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dinh_nghia_chinh_thuc_va_khai_niem_cot_loi_cua_kiem_toan_IT\"><\/span><b>IT \u76e3\u67fb\u306e\u516c\u5f0f\u5b9a\u7fa9\u3068\u4e2d\u5fc3\u6982\u5ff5\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">IT\u76e3\u67fb\u306f\u3001\u5185\u90e8IT\u95a2\u9023\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u9069\u5207\u6027\u3001\u59a5\u5f53\u6027\u3001\u304a\u3088\u3073\u6709\u52b9\u6027\u3092\u8a55\u4fa1\u3059\u308b\u3053\u3068\u306b\u91cd\u70b9\u3092\u7f6e\u3044\u305f\u72ec\u7acb\u3057\u305f\u5c02\u9580\u5206\u91ce\u3068\u3057\u3066\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u76ee\u7684\u306f\u3001\u3053\u308c\u3089\u306e\u30b7\u30b9\u30c6\u30e0\u304c\u7d44\u7e54\u306e\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u3001\u6574\u5408\u6027\u3001\u53ef\u7528\u6027\u3001\u304a\u3088\u3073\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76ee\u6a19\u306e\u9054\u6210\u3092\u30b5\u30dd\u30fc\u30c8\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4088\" aria-describedby=\"caption-attachment-4088\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4088\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-IT_-Dinh-nghia-ban-chat-va-vai-tro-vo-cung-quan-trong.png\" alt=\"Ki\u1ec3m to\u00e1n IT_ \u0110\u1ecbnh ngh\u0129a, b\u1ea3n ch\u1ea5t v\u00e0 vai tr\u00f2 v\u00f4 c\u00f9ng quan tr\u1ecdng\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-IT_-Dinh-nghia-ban-chat-va-vai-tro-vo-cung-quan-trong.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-IT_-Dinh-nghia-ban-chat-va-vai-tro-vo-cung-quan-trong-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-IT_-Dinh-nghia-ban-chat-va-vai-tro-vo-cung-quan-trong-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-IT_-Dinh-nghia-ban-chat-va-vai-tro-vo-cung-quan-trong-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-IT_-Dinh-nghia-ban-chat-va-vai-tro-vo-cung-quan-trong-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4088\" class=\"wp-caption-text\">IT\u76e3\u67fb\uff1a\u5b9a\u7fa9\u3001\u6027\u8cea\u3001\u305d\u3057\u3066\u91cd\u8981\u306a\u5f79\u5272<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u4eba\u306f\u3001\u4f1a\u8a08\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u30a2\u30d7\u30ea\u30b1\u30fc\u30b7\u30e7\u30f3\u3001\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u3001\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u304b\u3089\u3001\u30a4\u30f3\u30b7\u30c7\u30f3\u30c8\u7ba1\u7406\u3084\u5909\u66f4\u7ba1\u7406\u30d7\u30ed\u30bb\u30b9\u306b\u81f3\u308b\u307e\u3067\u3001\u3042\u3089\u3086\u308b\u3082\u306e\u3092\u76e3\u67fb\u3057\u307e\u3059\u3002\u5f93\u6765\u306e\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u3068\u306f\u7570\u306a\u308a\u3001IT\u76e3\u67fb\u306f\u7d4c\u6e08\u53d6\u5f15\u304c\u767a\u751f\u3057\u3001\u51e6\u7406\u3055\u308c\u308b\u30c7\u30b8\u30bf\u30eb\u57fa\u76e4\u3092\u8a73\u7d30\u306b\u8abf\u67fb\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ban_chat_lien_nganh_Giao_thoa_giua_ke_toan_kiem_toan_va_cong_nghe\"><\/span><b>\u5b66\u969b\u7684\u306a\u6027\u8cea: \u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u306e\u4ea4\u5dee\u70b9\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u73fe\u4ee3\u306e\u74b0\u5883\u306b\u304a\u3044\u3066\u3001\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3068IT\u30b7\u30b9\u30c6\u30e0\u306e\u5883\u754c\u306f\u307b\u307c\u66d6\u6627\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u96fb\u5b50\u6587\u66f8\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u3001\u30aa\u30f3\u30e9\u30a4\u30f3\u627f\u8a8d\u30d7\u30ed\u30bb\u30b9\u306a\u3069\u306b\u3088\u308a\u3001\u5b8c\u5168\u306b\u30c7\u30b8\u30bf\u30eb\u5316\u3055\u308c\u305f\u30c7\u30fc\u30bf\u30c1\u30a7\u30fc\u30f3\u304c\u5f62\u6210\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u6b63\u78ba\u6027\u306f\u3001\u4e00\u822cIT\u7d71\u5236\uff08GITC\uff09\u3068\u30a2\u30d7\u30ea\u30b1\u30fc\u30b7\u30e7\u30f3\u7d71\u5236\u306e\u6709\u52b9\u6027\u306b\u76f4\u63a5\u4f9d\u5b58\u3057\u307e\u3059\u3002IT\u76e3\u67fb\u306f\u3001\u3053\u306e\u5bc6\u63a5\u306a\u95a2\u4fc2\u3092\u8a55\u4fa1\u3059\u308b\u305f\u3081\u306e\u6a4b\u6e21\u3057\u7684\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">IT\u76e3\u67fb\u306f\u30012015\u5e74\u4f1a\u8a08\u6cd5\u7b2c17\u6761\uff08\u7279\u306b\u96fb\u5b50\u6587\u66f8\u3092\u542b\u3080\u4f1a\u8a08\u66f8\u985e\u306e\u4f5c\u6210\u306b\u95a2\u3059\u308b\u898f\u5b9a\uff09\u306b\u30b7\u30b9\u30c6\u30e0\u304c\u6e96\u62e0\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u8a55\u4fa1\u3057\u307e\u3059\u3002IT\u76e3\u67fb\u4eba\u306f\u3001\u30c7\u30fc\u30bf\u4fdd\u5b58\uff08\u6539\u3056\u3093\u3084\u7d1b\u5931\u306e\u9632\u6b62\uff09\u3001\u30a2\u30af\u30bb\u30b9\u5236\u5fa1\uff08\u6a29\u9650\u306e\u3042\u308b\u62c5\u5f53\u8005\u306e\u307f\u304c\u53d6\u5f15\u3092\u8a18\u9332\u3067\u304d\u308b\u3053\u3068\uff09\u3001\u304a\u3088\u3073\u30d0\u30c3\u30af\u30a2\u30c3\u30d7\uff0f\u30ea\u30ab\u30d0\u30ea\u5236\u5fa1\u306b\u95a2\u3059\u308b\u7d71\u5236\u3092\u691c\u8a3c\u3057\u307e\u3059\u3002IT\u76e3\u67fb\u306e\u7d50\u679c\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u4eba\u304c\u8ca1\u52d9\u8af8\u8868\u306e\u516c\u6b63\u6027\u3068\u6b63\u78ba\u6027\u306b\u3064\u3044\u3066\u610f\u898b\u3092\u5f62\u6210\u3059\u308b\u305f\u3081\u306e\u91cd\u8981\u306a\u8a3c\u62e0\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tam_quan_trong_trong_boi_canh_chuyen_doi_so_va_tuan_thu_thue_dien_tu\"><\/span><b>\u96fb\u5b50\u7a0e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u6587\u8108\u306b\u304a\u3051\u308b\u30c7\u30b8\u30bf\u30eb\u5909\u9769\u3068\u96fb\u5b50\u7a0e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u91cd\u8981\u6027\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">IT\u76e3\u67fb\u306e\u91cd\u8981\u6027\u306f\u3001\u30c7\u30fc\u30bf\u304c\u6226\u7565\u7684\u8cc7\u7523\u3068\u307f\u306a\u3055\u308c\u308b\u30c7\u30b8\u30bf\u30eb\u30c8\u30e9\u30f3\u30b9\u30d5\u30a9\u30fc\u30e1\u30fc\u30b7\u30e7\u30f3\u306e\u6587\u8108\u306b\u304a\u3044\u3066\u5f37\u8abf\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u96fb\u5b50\u7d0d\u7a0e\u53d6\u5f15\u3084\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u5229\u7528\u306a\u3069\u304c\u305d\u306e\u4f8b\u3067\u3059\u3002 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-123-2020-ND-CP-quy-dinh-hoa-don-chung-tu-445980.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u653f\u4ee4123\/2020\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> \u901a\u905478\/2021\/TT-BTC\u304a\u3088\u3073\u901a\u905478\/2021\/TT-BTC\u306f\u3069\u3061\u3089\u3082IT\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u306b\u57fa\u3065\u3044\u3066\u3044\u307e\u3059\u3002\u30b7\u30b9\u30c6\u30e0\u969c\u5bb3\u3084\u30a8\u30e9\u30fc\u306f\u5e83\u7bc4\u56f2\u306b\u308f\u305f\u308b\u30df\u30b9\u3092\u5f15\u304d\u8d77\u3053\u3057\u3001\u6df1\u523b\u306a\u6cd5\u7684\u304a\u3088\u3073\u7a0e\u52d9\u4e0a\u306e\u5f71\u97ff\u3092\u53ca\u307c\u3059\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3057\u305f\u304c\u3063\u3066\u3001IT\u76e3\u67fb\u306f\u3001\u3053\u308c\u3089\u306e\u30b7\u30b9\u30c6\u30e0\u304c\u6a5f\u80fd\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u7a0e\u52d9\u304a\u3088\u3073\u4f1a\u8a08\u6587\u66f8\u306e\u771f\u6b63\u6027\u3001\u5408\u6cd5\u6027\u3001\u30c8\u30ec\u30fc\u30b5\u30d3\u30ea\u30c6\u30a3\u3092\u4fdd\u8a3c\u3059\u308b\u3053\u3068\u3082\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002IT\u76e3\u67fb\u3092\u901a\u3058\u3066\u81ea\u52d5\u5316\u3055\u308c\u305f\u30d7\u30ed\u30bb\u30b9\u306e\u4fe1\u983c\u6027\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u7a0e\u52d9\u9055\u53cd\u306b\u3088\u308b\u7f70\u91d1\u306e\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u4e0a\u5834\u4f01\u696d\u306b\u3068\u3063\u3066\u3001IT\u76e3\u67fb\u306b\u3088\u308b\u900f\u660e\u6027\u3068\u30c7\u30fc\u30bf\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u306f\u3001\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u5411\u4e0a\u306b\u3082\u8ca2\u732e\u3057\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Muc_tieu_va_pham_vi_chi_tiet_cua_kiem_toan_IT\"><\/span><b>IT \u76e3\u67fb\u306e\u76ee\u7684\u3068\u8a73\u7d30\u306a\u7bc4\u56f2\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">IT\u76e3\u67fb\u306f\u3001\u30a4\u30f3\u30d5\u30e9\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u3084\u30a2\u30d7\u30ea\u30b1\u30fc\u30b7\u30e7\u30f3\u304b\u3089\u30c7\u30fc\u30bf\u3084\u904b\u7528\u306b\u81f3\u308b\u307e\u3067\u3001IT\u30b7\u30b9\u30c6\u30e0\u3092\u5305\u62ec\u7684\u306b\u8a55\u4fa1\u3057\u3001\u8ca1\u52d9\u60c5\u5831\u306e\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u3001\u6574\u5408\u6027\u3001\u53ef\u7528\u6027\u3092\u78ba\u4fdd\u3057\u307e\u3059\u3002\u52b9\u7387\u6027\u3001\u6cd5\u4ee4\u9075\u5b88\u3001\u30c7\u30fc\u30bf\u306e\u4fe1\u983c\u6027\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u305fIT\u76e3\u67fb\u306f\u3001\u4e00\u822c\u7d71\u5236\u3001\u30a2\u30d7\u30ea\u30b1\u30fc\u30b7\u30e7\u30f3\u7d71\u5236\u3001\u5909\u66f4\u7ba1\u7406\u3001\u30c7\u30fc\u30bf\u30d0\u30c3\u30af\u30a2\u30c3\u30d7\u3001\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u306b\u91cd\u70b9\u3092\u7f6e\u3044\u3066\u3044\u307e\u3059\u3002 <\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u6d3b\u52d5\u306f\u3001\u7279\u306b\u30c7\u30b8\u30bf\u30eb\u5909\u9769\u3068\u96fb\u5b50\u4f1a\u8a08\u306e\u6587\u8108\u306b\u304a\u3044\u3066\u3001\u8aa4\u308a\u3084\u4e0d\u6b63\u306e\u30ea\u30b9\u30af\u3092\u8efd\u6e1b\u3057\u3001\u8ca1\u52d9\u5831\u544a\u66f8\u304c\u5b9f\u969b\u306e\u72b6\u6cc1\u3092\u6b63\u78ba\u306b\u53cd\u6620\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u4fdd\u8a3c\u3059\u308b\u305f\u3081\u306b\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Muc_tieu_cot_loi_Bao_ve_dam_bao_va_tuan_thu_The_CIA_Triad_va_hon_the_nua\"><\/span><b>\u4e3b\u306a\u76ee\u7684: \u4fdd\u8b77\u3001\u4fdd\u8a3c\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9 (CIA \u30c8\u30e9\u30a4\u30a2\u30c9\u3068\u305d\u308c\u4ee5\u964d)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">IT \u76e3\u67fb\u306e\u76ee\u7684\u306f\u3001\u591a\u304f\u306e\u5834\u5408\u3001\u6a5f\u5bc6\u6027\u3001\u6574\u5408\u6027\u3001\u53ef\u7528\u6027\u3068\u3044\u3046 3 \u3064\u306e\u57fa\u672c\u7684\u306a\u5236\u5fa1\u76ee\u7684 (CIA \u30c8\u30e9\u30a4\u30a2\u30c9) \u306b\u52a0\u3048\u3066\u3001\u30d3\u30b8\u30cd\u30b9 \u30d7\u30ed\u30bb\u30b9\u3068\u30ac\u30d0\u30ca\u30f3\u30b9\u306b\u95a2\u9023\u3059\u308b\u76ee\u7684\u3082\u62e1\u5f35\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6a5f\u5bc6\u6027\uff1a\u60c5\u5831\u3078\u306e\u30a2\u30af\u30bb\u30b9\u304c\u3001\u8a31\u53ef\u3055\u308c\u305f\u500b\u4eba\u307e\u305f\u306f\u30b7\u30b9\u30c6\u30e0\u306e\u307f\u306b\u9650\u5b9a\u3055\u308c\u308b\u3053\u3068\u3092\u4fdd\u8a3c\u3057\u307e\u3059\u3002\u4f1a\u8a08\u696d\u52d9\u306b\u304a\u3044\u3066\u306f\u3001\u7d66\u4e0e\u3001\u7d4c\u8cbb\u3001\u9867\u5ba2\u30c7\u30fc\u30bf\u306a\u3069\u306e\u6a5f\u5bc6\u60c5\u5831\u306b\u3068\u3063\u3066\u3001\u3053\u308c\u306f\u6975\u3081\u3066\u91cd\u8981\u3067\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6574\u5408\u6027\uff1a\u30c7\u30fc\u30bf\u306e\u30e9\u30a4\u30d5\u30b5\u30a4\u30af\u30eb\u5168\u4f53\u3092\u901a\u3058\u3066\u3001\u30c7\u30fc\u30bf\u306e\u6b63\u78ba\u6027\u3001\u5b8c\u5168\u6027\u3001\u4fe1\u983c\u6027\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068\u3002\u3053\u308c\u306f\u8ca1\u52d9\u8af8\u8868\u306e\u4fe1\u983c\u6027\u306b\u76f4\u63a5\u5f71\u97ff\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53ef\u7528\u6027\uff1a\u6b63\u5f53\u306a\u30e6\u30fc\u30b6\u30fc\u304c\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u30b7\u30b9\u30c6\u30e0\u3068\u30c7\u30fc\u30bf\u306b\u30a2\u30af\u30bb\u30b9\u3067\u304d\u308b\u3053\u3068\u3092\u4fdd\u8a3c\u3057\u307e\u3059\u3002\u30b7\u30b9\u30c6\u30e0\u306e\u4e2d\u65ad\u306f\u3001\u91cd\u5927\u306a\u7d4c\u6e08\u7684\u640d\u5931\u3092\u5f15\u304d\u8d77\u3053\u3059\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6709\u52b9\u6027: IT \u30b7\u30b9\u30c6\u30e0\u304c\u30d3\u30b8\u30cd\u30b9\u304a\u3088\u3073\u4f1a\u8a08\u306e\u76ee\u6a19\u3092\u52b9\u679c\u7684\u306b\u30b5\u30dd\u30fc\u30c8\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\uff1a\u7a0e\u52d9\u3001\u4f1a\u8a08\u3001\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u6cd5\u306a\u3069\u3001\u793e\u5185\u304a\u3088\u3073\u793e\u5916\u306e\u898f\u5236\u3078\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u691c\u8a3c\u3057\u307e\u3059\u3002\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306f\u3001\u3042\u3089\u3086\u308bIT\u76e3\u67fb\u306e\u7126\u70b9\u3067\u3059\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Dam_bao_tinh_toan_ven_va_do_tin_cay_cua_du_lieu_ke_toan\"><\/span><b>\u4f1a\u8a08\u30c7\u30fc\u30bf\u306e\u5b8c\u5168\u6027\u3068\u4fe1\u983c\u6027\u3092\u78ba\u4fdd\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30c7\u30fc\u30bf\u306e\u6574\u5408\u6027\u306f\u3001\u4f1a\u8a08\u3068\u76e3\u67fb\u306b\u304a\u3044\u3066\u91cd\u8981\u306a\u8981\u7d20\u3067\u3059\u3002IT\u76e3\u67fb\u306f\u3001\u8ca1\u52d9\u30c7\u30fc\u30bf\u306e\u5b8c\u5168\u6027\u3001\u6b63\u78ba\u6027\u3001\u304a\u3088\u3073\u9069\u6642\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306e\u7d71\u5236\u306e\u691c\u8a3c\u306b\u91cd\u70b9\u3092\u7f6e\u3044\u3066\u3044\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u53d6\u5f15\u306e\u6f0f\u308c\u3084\u91cd\u8907\u304c\u306a\u3044\u304b\u3092\u78ba\u8a8d\u3059\u308b\u305f\u3081\u306b\u3001\u30b7\u30fc\u30b1\u30f3\u30b9\u30c1\u30a7\u30c3\u30af\u306a\u3069\u306e\u5165\u529b\u7d71\u5236\u3092\u691c\u8a3c\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u4eba\u306f\u3001\u4f1a\u8a08\u8a08\u7b97\u3068\u30d3\u30b8\u30cd\u30b9\u30ed\u30b8\u30c3\u30af\u304c\u30b7\u30b9\u30c6\u30e0\u306b\u3088\u3063\u3066\u6b63\u3057\u304f\u5b9f\u884c\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u305f\u3081\u306b\u3001\u51e6\u7406\u7d71\u5236\u3092\u691c\u8a3c\u3057\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u6e1b\u4fa1\u511f\u5374\u8a08\u7b97\u3001\u5728\u5eab\u8a55\u4fa1\uff08\u5148\u5165\u5148\u51fa\u6cd5\uff0f\u52a0\u91cd\u5e73\u5747\u6cd5\uff09\u3001VAT\u8a08\u7b97\u306a\u3069\u306e\u8907\u96d1\u306a\u53d6\u5f15\u306b\u304a\u3044\u3066\u7279\u306b\u91cd\u8981\u3067\u3059\u3002IT\u76e3\u67fb\u4eba\u306b\u3088\u308b\u30c7\u30fc\u30bf\u6574\u5408\u6027\u306b\u95a2\u3059\u308b\u4fdd\u8a3c\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u5b9f\u8a3c\u7684\u30c6\u30b9\u30c8\u306e\u7bc4\u56f2\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u4e0a\u3067\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Pham_vi_kiem_toan_chi_tiet_co_so_ha_tang_ung_dung_du_lieu_van_hanh\"><\/span><b>\u8a73\u7d30\u306a\u76e3\u67fb\u7bc4\u56f2\uff08\u30a4\u30f3\u30d5\u30e9\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u3001\u30a2\u30d7\u30ea\u30b1\u30fc\u30b7\u30e7\u30f3\u3001\u30c7\u30fc\u30bf\u3001\u904b\u7528\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">IT \u76e3\u67fb\u306e\u7bc4\u56f2\u306f\u975e\u5e38\u306b\u5e83\u304f\u3001IT \u30b7\u30b9\u30c6\u30e0\u306e\u3059\u3079\u3066\u306e\u30b3\u30f3\u30dd\u30fc\u30cd\u30f3\u30c8\u3092\u7db2\u7f85\u3057\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u57fa\u672c\u7684\u306aIT\u76e3\u67fb\u7bc4\u56f2\u5206\u985e\u8868<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u76e3\u67fb\u5206\u91ce<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u8a73\u7d30\u306a\u8aac\u660e<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u91cd\u8981\u306a\u30ea\u30b9\u30af<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30a4\u30f3\u30d5\u30e9\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u30fc<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u30b7\u30b9\u30c6\u30e0\u3001\u30b5\u30fc\u30d0\u30fc\u3001\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30b7\u30b9\u30c6\u30e0\uff08OS\uff09\u3001\u30b9\u30c8\u30ec\u30fc\u30b8\u30c7\u30d0\u30a4\u30b9\u3092\u8a55\u4fa1\u3057\u307e\u3059\u3002\u7269\u7406\u7684\u306a\u5236\u5fa1\u3068\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u69cb\u6210\u3092\u691c\u67fb\u3057\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30b7\u30b9\u30c6\u30e0\u505c\u6b62\uff08\u30c8\u30e9\u30f3\u30b6\u30af\u30b7\u30e7\u30f3\u8a18\u9332\u306a\u3057\uff09\u3001\u7269\u7406\u7684\u306a\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u306e\u8106\u5f31\u6027\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e00\u822c\u30a2\u30d7\u30ea\u30b1\u30fc\u30b7\u30e7\u30f3\u5236\u5fa1 (GITC)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30a2\u30af\u30bb\u30b9\u5236\u5fa1\u3001\u30b7\u30b9\u30c6\u30e0\u958b\u767a\u304a\u3088\u3073\u4fdd\u5b88 (SDLC)\u3001\u5909\u66f4\u7ba1\u7406\u3001\u30d0\u30c3\u30af\u30a2\u30c3\u30d7\/\u30ea\u30ab\u30d0\u30ea\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u30c7\u30fc\u30bf\u306e\u4e0d\u6b63\u306a\u5909\u66f4\u3001\u5236\u5fa1\u3055\u308c\u3066\u3044\u306a\u3044\u5909\u66f4\u306b\u3088\u308b\u30b7\u30b9\u30c6\u30e0 \u30a8\u30e9\u30fc\u3001\u8ca1\u52d9\u30c7\u30fc\u30bf\u306e\u640d\u5931\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30a2\u30d7\u30ea\u30b1\u30fc\u30b7\u30e7\u30f3\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306b\u304a\u3051\u308b\u5165\u51fa\u529b\u5236\u5fa1\u3001\u51e6\u7406\u5236\u5fa1\uff08\u81ea\u52d5\u8a08\u7b97\uff09\u3001\u30bf\u30b9\u30af\u5206\u96e2\uff08SoD\uff09\u306a\u3069\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u53d6\u5f15\u8a18\u9332\u306e\u4e0d\u4e00\u81f4\u3001\u96fb\u5b50\u6587\u66f8\u306e\u6539\u3056\u3093\u306b\u3088\u308b\u8a50\u6b3a\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u3068\u30c7\u30fc\u30bf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3 \u30dd\u30ea\u30b7\u30fc\u3001\u30d1\u30b9\u30ef\u30fc\u30c9\u7ba1\u7406\u3001\u6a5f\u5bc6\u30c7\u30fc\u30bf (\u9867\u5ba2\u60c5\u5831\u3084\u7d66\u4e0e\u660e\u7d30\u306a\u3069) \u306e\u6697\u53f7\u5316\u3092\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u60c5\u5831\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u898f\u5236\u9055\u53cd\u3001\u6a5f\u5bc6\u30d3\u30b8\u30cd\u30b9\u60c5\u5831\u306e\u6f0f\u6d29\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30aa\u30da\u30ec\u30fc\u30b7\u30e7\u30f3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30a4\u30f3\u30b7\u30c7\u30f3\u30c8\u7ba1\u7406\u8a55\u4fa1\u3001\u30c7\u30fc\u30bf\u30bb\u30f3\u30bf\u30fc\u904b\u7528\u3001\u4e8b\u696d\u7d99\u7d9a\u8a08\u753b (BCP)\u3001\u707d\u5bb3\u5fa9\u65e7 (DRP)\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u696d\u52d9\u306e\u4e2d\u65ad\u3001\u6c7a\u7b97\u671f\u9593\u306e\u5b8c\u4e86\u4e0d\u80fd\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">GITC\u306e\u67a0\u7d44\u307f\u306b\u304a\u3044\u3066\u3001IT\u76e3\u67fb\u306f\u7279\u306b\u5909\u66f4\u7ba1\u7406\u30d7\u30ed\u30bb\u30b9\u306b\u91cd\u70b9\u3092\u7f6e\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u76e3\u67fb\u57fa\u6e96\u306b\u3088\u308c\u3070\u3001\u4e2d\u6838\u3068\u306a\u308b\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3078\u306e\u5909\u66f4\u306f\u3001\u305f\u3068\u3048\u5c0f\u898f\u6a21\u3067\u3042\u3063\u3066\u3082\u3001\u53b3\u683c\u306b\u7ba1\u7406\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3053\u306e\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3051\u308b\u7ba1\u7406\u306e\u6b20\u5982\u306f\u3001\u8ca1\u52d9\u60c5\u5831\u30b7\u30b9\u30c6\u30e0\u306b\u304a\u3051\u308b\u30a8\u30e9\u30fc\u3084\u4e0d\u6b63\u884c\u70ba\u306e\u4e00\u822c\u7684\u306a\u539f\u56e0\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Khuon_kho_phap_ly_va_tieu_chuan_ung_dung_cho_kiem_toan_IT_tai_Viet_Nam\"><\/span><b>\u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3051\u308bIT\u76e3\u67fb\u306e\u6cd5\u7684\u67a0\u7d44\u307f\u3068\u9069\u7528\u57fa\u6e96<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3051\u308bIT\u76e3\u67fb\u6d3b\u52d5\u306f\u3001\u56fd\u5185\u306e\u6cd5\u7684\u67a0\u7d44\u307f\u3068\u56fd\u969b\u57fa\u6e96\u306e\u4e21\u65b9\u306b\u57fa\u3065\u3044\u3066\u3044\u307e\u3059\u30022015\u5e74\u4f1a\u8a08\u6cd5\u3001\u96fb\u5b50\u53d6\u5f15\u6cd5\u3001\u653f\u4ee485\/2016\/ND-CP\u3001\u901a\u905478\/2021\/TT-BTC\u306f\u3001\u96fb\u5b50\u6587\u66f8\u3001\u4f1a\u8a08\u30c7\u30fc\u30bf\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u76e3\u67fb\u306e\u6cd5\u7684\u6839\u62e0\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u540c\u6642\u306b\u3001COBIT\u3001ISO 27001\u3001ITIL\u306f\u3001IT\u7d71\u5236\u3001\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u3001\u904b\u7528\u306e\u6709\u52b9\u6027\u3092\u8a55\u4fa1\u3059\u308b\u305f\u3081\u306e\u56fd\u969b\u57fa\u6e96\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002IT\u76e3\u67fb\u306f\u3001VSA 315\u304a\u3088\u3073VSA 330\u306e\u5c0e\u5165\u3082\u30b5\u30dd\u30fc\u30c8\u3057\u3001\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u4eba\u304c\u30ea\u30b9\u30af\u3092\u8a55\u4fa1\u3057\u3001\u5341\u5206\u304b\u3064\u6b63\u78ba\u306a\u76e3\u67fb\u8a3c\u62e0\u3092\u78ba\u4fdd\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_quy_dinh_phap_luat_Viet_Nam_lien_quan_den_kiem_toan_va_CNTT\"><\/span><b>\u76e3\u67fb\u3068 IT \u306b\u95a2\u9023\u3059\u308b\u30d9\u30c8\u30ca\u30e0\u306e\u6cd5\u7684\u898f\u5236\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0\u306f\u3001\u60c5\u5831\u6280\u8853\u76e3\u67fb\u6d3b\u52d5\u306e\u57fa\u790e\u3068\u306a\u308b\u91cd\u8981\u306a\u6cd5\u7684\u6587\u66f8\u3092\u591a\u6570\u767a\u884c\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4086\" aria-describedby=\"caption-attachment-4086\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4086\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Khuon-kho-phap-ly-va-tieu-chuan-ung-dung-cho-kiem-toan-IT-tai-Viet-Nam.png\" alt=\"Khu\u00f4n kh\u1ed5 ph\u00e1p l\u00fd v\u00e0 ti\u00eau chu\u1ea9n \u1ee9ng d\u1ee5ng cho ki\u1ec3m to\u00e1n IT t\u1ea1i Vi\u1ec7t Nam\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Khuon-kho-phap-ly-va-tieu-chuan-ung-dung-cho-kiem-toan-IT-tai-Viet-Nam.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Khuon-kho-phap-ly-va-tieu-chuan-ung-dung-cho-kiem-toan-IT-tai-Viet-Nam-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Khuon-kho-phap-ly-va-tieu-chuan-ung-dung-cho-kiem-toan-IT-tai-Viet-Nam-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Khuon-kho-phap-ly-va-tieu-chuan-ung-dung-cho-kiem-toan-IT-tai-Viet-Nam-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Khuon-kho-phap-ly-va-tieu-chuan-ung-dung-cho-kiem-toan-IT-tai-Viet-Nam-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4086\" class=\"wp-caption-text\">\u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3051\u308bIT\u76e3\u67fb\u306e\u6cd5\u7684\u67a0\u7d44\u307f\u3068\u9069\u7528\u57fa\u6e96<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7279\u306b2015\u5e74\u4f1a\u8a08\u6cd5\u3067\u306f\u3001\u4f1a\u8a08\u66f8\u985e\u3001\u5143\u5e33\u3001\u8ca1\u52d9\u5831\u544a\u66f8\u306f\u96fb\u5b50\u7684\u306b\u4f5c\u6210\u30fb\u4fdd\u5b58\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001IT\u76e3\u67fb\u4eba\u306f\u30c7\u30b8\u30bf\u30eb\u5316\u3055\u308c\u305f\u6587\u66f8\u306e\u5408\u6cd5\u6027\u3068\u4fe1\u983c\u6027\u3092\u691c\u8a3c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2005 \u5e74\u96fb\u5b50\u53d6\u5f15\u6cd5: \u30c7\u30fc\u30bf \u30e1\u30c3\u30bb\u30fc\u30b8\u306e\u4fa1\u5024\u306b\u95a2\u3059\u308b\u6cd5\u7684\u67a0\u7d44\u307f\u3092\u63d0\u4f9b\u3057\u3001\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306b\u3088\u3063\u3066\u751f\u6210\u3055\u308c\u305f\u96fb\u5b50\u6587\u66f8\u306e\u6709\u52b9\u6027\u3092\u5224\u65ad\u3059\u308b\u305f\u3081\u306e\u57fa\u790e\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6cd5\u4ee4 85\/2016\/ND-CP (\u30ec\u30d9\u30eb\u306b\u5fdc\u3058\u305f\u60c5\u5831\u30b7\u30b9\u30c6\u30e0 \u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u306e\u78ba\u4fdd\u306b\u3064\u3044\u3066): \u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u8a55\u4fa1\u3059\u308b\u305f\u3081\u306e IT \u76e3\u67fb\u306e\u4e2d\u5fc3\u7684\u306a\u57fa\u6e96\u3067\u3042\u308b\u3001\u60c5\u5831\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u306b\u95a2\u3059\u308b\u6280\u8853\u8981\u4ef6\u3068\u7ba1\u7406\u8981\u4ef6\u3092\u5b9a\u7fa9\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u901a\u905478\/2021\/TT-BTC\uff08\u96fb\u5b50\u8acb\u6c42\u66f8\u306b\u95a2\u3059\u308b\uff09\uff1a\u30b7\u30b9\u30c6\u30e0\u306b\u5bfe\u3057\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u5b8c\u5168\u6027\u3001\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u3001\u304a\u3088\u3073\u6307\u5b9a\u671f\u9593\u306e\u4fdd\u5b58\u80fd\u529b\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068\u3092\u7fa9\u52d9\u4ed8\u3051\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u5fc5\u9808\u306eIT\u76e3\u67fb\u5bfe\u8c61\u5206\u91ce\u3067\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">IT \u76e3\u67fb\u30ec\u30dd\u30fc\u30c8\u3067\u3053\u308c\u3089\u306e\u6cd5\u5f8b\u3092\u53c2\u7167\u3059\u308b\u3068\u3001\u7279\u306b\u4f1a\u8a08\u3084\u8ab2\u7a0e\u306b\u304a\u3051\u308b\u7ba1\u7406\u9055\u53cd\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306e\u5236\u5fa1\u306e\u6539\u5584\u306b\u95a2\u3059\u308b\u63a8\u5968\u4e8b\u9805\u306e\u5834\u5408\u3001\u63a8\u5968\u4e8b\u9805\u306e\u6cd5\u7684\u6709\u52b9\u6027\u3068\u91cd\u307f\u304c\u9ad8\u307e\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chuan_muc_quoc_te_va_khung_kiem_soat_chinh_thuc_COBIT_ISO_27001\"><\/span><b>\u56fd\u969b\u6a19\u6e96\u304a\u3088\u3073\u6b63\u5f0f\u306a\u7ba1\u7406\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\uff08COBIT\u3001ISO 27001\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5b9f\u969b\u306b\u306f\u3001\u30d7\u30ed\u306e IT \u76e3\u67fb\u4eba\u306f\u901a\u5e38\u3001\u4e16\u754c\u7684\u306b\u8a8d\u3081\u3089\u308c\u305f\u56fd\u969b\u6a19\u6e96\u3068\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306b\u4f9d\u62e0\u3057\u3066\u8a55\u4fa1\u3092\u5b9f\u65bd\u3057\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">COBIT\uff08\u60c5\u5831\u304a\u3088\u3073\u95a2\u9023\u6280\u8853\u306e\u7d71\u5236\u76ee\u6a19\uff09\uff1aISACA\u304c\u958b\u767a\u3057\u305f\u3001\u4f01\u696d\u306eIT\u30ac\u30d0\u30ca\u30f3\u30b9\u3068\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u306e\u305f\u3081\u306e\u6700\u3082\u4e00\u822c\u7684\u306a\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3067\u3059\u3002COBIT 2019\u306f\u3001IT\u76e3\u67fb\u4eba\u304c\u60c5\u5831\u304a\u3088\u3073\u95a2\u9023\u6280\u8853\uff08GITC\uff09\u306e\u8a2d\u8a08\u3068\u904b\u7528\u3092\u8a55\u4fa1\u3059\u308b\u305f\u3081\u306b\u4f7f\u7528\u3059\u308b\u5305\u62ec\u7684\u306a\u7d71\u5236\u76ee\u6a19\u30bb\u30c3\u30c8\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002COBIT\u306f\u3001\u3042\u3089\u3086\u308b\u5185\u90e8\u7d71\u5236IT\u76e3\u67fb\u306e\u57fa\u76e4\u3068\u8003\u3048\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">ISO\/IEC 27001\uff08\u60c5\u5831\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30b7\u30b9\u30c6\u30e0 \u2013 ISMS\uff09\uff1a\u3053\u306e\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306f\u3001\u60c5\u5831\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30b7\u30b9\u30c6\u30e0\u306e\u78ba\u7acb\u3001\u5c0e\u5165\u3001\u7dad\u6301\u3001\u305d\u3057\u3066\u7d99\u7d9a\u7684\u306a\u6539\u5584\u306b\u91cd\u70b9\u3092\u7f6e\u3044\u3066\u3044\u307e\u3059\u3002IT\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u969b\u3001\u76e3\u67fb\u4eba\u306f\u901a\u5e38\u3001\u4f01\u696d\u306e\u73fe\u5728\u306e\u7ba1\u7406\u7b56\u3092ISO 27002\uff08\u5b9f\u65bd\u898f\u7bc4\uff09\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u7ba1\u7406\u7b56\u3068\u6bd4\u8f03\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">ITIL\uff08\u60c5\u5831\u6280\u8853\u30a4\u30f3\u30d5\u30e9\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u30e9\u30a4\u30d6\u30e9\u30ea\uff09\uff1aIT\u30b5\u30fc\u30d3\u30b9\u7ba1\u7406\u306b\u91cd\u70b9\u3092\u7f6e\u3044\u3066\u3044\u307e\u3059\u3002\u76e3\u67fb\u4eba\u306fITIL\u3092\u4f7f\u7528\u3057\u3066\u3001\u30a4\u30f3\u30b7\u30c7\u30f3\u30c8\u7ba1\u7406\u3001\u554f\u984c\u7ba1\u7406\u3001\u5909\u66f4\u7ba1\u7406\u306a\u3069\u306eIT\u904b\u7528\u30d7\u30ed\u30bb\u30b9\u306e\u6709\u52b9\u6027\u3092\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_cua_chuan_muc_kiem_toan_Viet_Nam_VSA_doi_voi_kiem_toan_IT\"><\/span><b>IT \u76e3\u67fb\u306b\u304a\u3051\u308b\u30d9\u30c8\u30ca\u30e0\u76e3\u67fb\u57fa\u6e96 (VSA) \u306e\u5f79\u5272\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">VSA \u306f\u5c02\u9580\u7684\u306a IT \u6a19\u6e96\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u4f9d\u7136\u3068\u3057\u3066\u30ac\u30a4\u30c9\u3068\u3057\u3066\u306e\u5f79\u5272\u3092\u679c\u305f\u3057\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">VSA 315\uff08\u4f01\u696d\u3068\u305d\u306e\u74b0\u5883\u306e\u7406\u89e3\u3092\u901a\u3058\u305f\u91cd\u5927\u306a\u4e0d\u6b63\u884c\u70ba\u30ea\u30b9\u30af\u306e\u7279\u5b9a\u3068\u8a55\u4fa1\uff09\uff1a\u76e3\u67fb\u4eba\u306f\u3001\u30ea\u30b9\u30af\u3092\u7279\u5b9a\u30fb\u8a55\u4fa1\u3059\u308b\u305f\u3081\u306b\u3001\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u306eIT\u74b0\u5883\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u4eba\u306f\u3001VSA 315\u3092\u5b8c\u4e86\u3059\u308b\u305f\u3081\u306b\u3001IT\u76e3\u67fb\u306b\u95a2\u3059\u308b\u77e5\u8b58\u3084\u5c02\u9580\u77e5\u8b58\u3092\u6d3b\u7528\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">VSA 330\uff08\u8a55\u4fa1\u3055\u308c\u305f\u30ea\u30b9\u30af\u306b\u5bfe\u3059\u308b\u76e3\u67fb\u4eba\u306e\u6551\u6e08\u63aa\u7f6e\uff09\uff1aIT\u7d71\u5236\u304c\u6709\u52b9\u3067\u3042\u308b\u3068\u8a55\u4fa1\u3055\u308c\u305f\u5834\u5408\u3001\u76e3\u67fb\u4eba\u306f\u5b9f\u8a3c\u30c6\u30b9\u30c8\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u3001\u7d71\u5236\u30c6\u30b9\u30c8\u306e\u307f\u306b\u983c\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u4e00\u65b9\u3001IT\u76e3\u67fb\u3067\u7d71\u5236\u306e\u5f31\u70b9\u304c\u793a\u3055\u308c\u305f\u5834\u5408\u306f\u3001\u5b9f\u8a3c\u30c6\u30b9\u30c8\u306e\u7bc4\u56f2\u3092\u5927\u5e45\u306b\u62e1\u5927\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">IT \u76e3\u67fb\u306f\u3001VSA \u8981\u4ef6\u3092\u6e80\u305f\u3059\u305f\u3081\u306e\u5185\u90e8\u7d71\u5236\u306b\u95a2\u3059\u308b\u8a3c\u62e0\u3092\u53ce\u96c6\u3057\u3001\u76e3\u67fb\u8a3c\u62e0\u306e\u5b8c\u5168\u6027\u3068\u9069\u5207\u6027\u3092\u78ba\u4fdd\u3059\u308b\u4e0a\u3067\u91cd\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_va_phuong_phap_luan_thuc_hien_kiem_toan_IT\"><\/span><b>IT \u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u305f\u3081\u306e\u30d7\u30ed\u30bb\u30b9\u3068\u65b9\u6cd5\u8ad6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5c02\u9580\u7684\u306a IT \u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u30d7\u30ed\u30bb\u30b9\u306f\u901a\u5e38\u3001\u6a19\u6e96\u7684\u306a\u6bb5\u968e\u306b\u5f93\u3044\u3001\u4f53\u7cfb\u7684\u304b\u3064\u5ba2\u89b3\u7684\u306a\u5b9f\u884c\u3092\u4fdd\u8a3c\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_1_Lap_ke_hoach_va_danh_gia_rui_ro_CNTT\"><\/span><b>\u30d5\u30a7\u30fc\u30ba1: IT\u30ea\u30b9\u30af\u306e\u8a08\u753b\u3068\u8a55\u4fa1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">IT \u76e3\u67fb\u306b\u304a\u3051\u308b\u6700\u521d\u306e\u3001\u305d\u3057\u3066\u6700\u3082\u91cd\u8981\u306a\u30b9\u30c6\u30c3\u30d7\u306f\u8a08\u753b\u3067\u3042\u308a\u3001\u3053\u308c\u306f IT \u74b0\u5883\u3092\u7406\u89e3\u3057\u3001\u30ea\u30b9\u30af\u3092\u8a55\u4fa1\u3059\u308b\u3053\u3068\u304b\u3089\u59cb\u307e\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">IT \u74b0\u5883\u306e\u7406\u89e3: IT \u7d44\u7e54\u69cb\u9020\u3001\u4e3b\u8981\u306a\u30a2\u30d7\u30ea\u30b1\u30fc\u30b7\u30e7\u30f3 (\u7279\u306b ERP \u304a\u3088\u3073\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0)\u3001\u30cd\u30c3\u30c8\u30ef\u30fc\u30af \u30a4\u30f3\u30d5\u30e9\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u3001\u73fe\u5728\u306e\u30dd\u30ea\u30b7\u30fc\u3068\u624b\u9806\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u53ce\u96c6\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">IT\u30ea\u30b9\u30af\u8a55\u4fa1\uff1a\u8ca1\u52d9\u60c5\u5831\u30b7\u30b9\u30c6\u30e0\u306e\u76ee\u7684\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3059\u53ef\u80fd\u6027\u306e\u3042\u308b\u6f5c\u5728\u7684\u306a\u8105\u5a01\u3068\u8106\u5f31\u6027\u3092\u7279\u5b9a\u3057\u307e\u3059\u3002\u30ea\u30b9\u30af\u3092\u91cd\u8981\u6027\u30ec\u30d9\u30eb\uff08\u9ad8\u3001\u4e2d\u3001\u4f4e\uff09\u306b\u5206\u985e\u3057\u307e\u3059\u3002\u4e00\u822c\u7684\u306a\u30ea\u30b9\u30af\u306b\u306f\u3001\u4e0d\u6b63\u30a2\u30af\u30bb\u30b9\u3001\u5236\u5fa1\u4e0d\u80fd\u306a\u5909\u66f4\u3001\u30c7\u30fc\u30bf\u640d\u5931\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u76e3\u67fb\u7bc4\u56f2\u3068\u76ee\u6a19\u306e\u8a2d\u5b9a\uff1a\u30ea\u30b9\u30af\u8a55\u4fa1\u306b\u57fa\u3065\u304d\u3001IT\u76e3\u67fb\u7bc4\u56f2\u306b\u542b\u307e\u308c\u308b\u5177\u4f53\u7684\u306a\u30b7\u30b9\u30c6\u30e0\u3001\u30d7\u30ed\u30bb\u30b9\u3001\u304a\u3088\u3073\u7d71\u5236\u3092\u660e\u78ba\u306b\u5b9a\u7fa9\u3057\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u5909\u66f4\u7ba1\u7406\u30ea\u30b9\u30af\u304c\u9ad8\u3044\u5834\u5408\u3001\u76e3\u67fb\u306f\u3053\u306e\u30d7\u30ed\u30bb\u30b9\u306b\u91cd\u70b9\u3092\u7f6e\u304d\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_2_Thuc_hien_thu_thap_va_phan_tich_bang_chung_kiem_toan\"><\/span><b>\u30d5\u30a7\u30fc\u30ba2: \u76e3\u67fb\u8a3c\u62e0\u306e\u53ce\u96c6\u3068\u5206\u6790<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001IT \u76e3\u67fb\u4eba\u304c\u76e3\u67fb\u624b\u9806\u3092\u5b9f\u65bd\u3059\u308b\u5b9f\u88c5\u30d5\u30a7\u30fc\u30ba\u3067\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4089\" aria-describedby=\"caption-attachment-4089\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4089\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-va-phuong-phap-luan-thuc-hien-kiem-toan-IT.png\" alt=\"Quy tr\u00ecnh v\u00e0 ph\u01b0\u01a1ng ph\u00e1p lu\u1eadn th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n IT\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-va-phuong-phap-luan-thuc-hien-kiem-toan-IT.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-va-phuong-phap-luan-thuc-hien-kiem-toan-IT-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-va-phuong-phap-luan-thuc-hien-kiem-toan-IT-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-va-phuong-phap-luan-thuc-hien-kiem-toan-IT-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-va-phuong-phap-luan-thuc-hien-kiem-toan-IT-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4089\" class=\"wp-caption-text\">IT \u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u305f\u3081\u306e\u30d7\u30ed\u30bb\u30b9\u3068\u65b9\u6cd5\u8ad6\u3002<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30a4\u30f3\u30bf\u30d3\u30e5\u30fc: IT \u62c5\u5f53\u8005\u3068\u30a8\u30f3\u30c9 \u30e6\u30fc\u30b6\u30fc\u306b\u30a4\u30f3\u30bf\u30d3\u30e5\u30fc\u3057\u3066\u3001\u5b9f\u969b\u306e\u30d7\u30ed\u30bb\u30b9\u3092\u5fb9\u5e95\u7684\u306b\u7406\u89e3\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u89b3\u5bdf: \u30c7\u30fc\u30bf\u306e\u30d0\u30c3\u30af\u30a2\u30c3\u30d7\u624b\u9806\u3084\u30b5\u30fc\u30d0\u30fc\u30eb\u30fc\u30e0\u3078\u306e\u7269\u7406\u7684\u306a\u30a2\u30af\u30bb\u30b9\u5236\u5fa1\u306a\u3069\u306e\u30a2\u30af\u30c6\u30a3\u30d3\u30c6\u30a3\u3092\u89b3\u5bdf\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30c9\u30ad\u30e5\u30e1\u30f3\u30c8\u306e\u30ec\u30d3\u30e5\u30fc: \u30dd\u30ea\u30b7\u30fc \u30c9\u30ad\u30e5\u30e1\u30f3\u30c8\u3001\u624b\u9806\u3001\u30b7\u30b9\u30c6\u30e0 \u30ed\u30b0 \u30d5\u30a1\u30a4\u30eb\u3001\u5909\u66f4\u7ba1\u7406\u30ec\u30dd\u30fc\u30c8\u3092\u8abf\u3079\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7d71\u5236\u306e\u30c6\u30b9\u30c8: \u8a2d\u8a08\u6709\u52b9\u6027\u30c6\u30b9\u30c8: \u30ea\u30b9\u30af\u3092\u9632\u6b62\u307e\u305f\u306f\u691c\u51fa\u3059\u308b\u305f\u3081\u306b\u7d71\u5236\u304c\u9069\u5207\u306b\u8a2d\u8a08\u3055\u308c\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3057\u307e\u3059\u3002\u904b\u7528\u6709\u52b9\u6027\u30c6\u30b9\u30c8: \u76e3\u67fb\u671f\u9593\u5168\u4f53\u3092\u901a\u3058\u3066\u7d71\u5236\u304c\u52b9\u679c\u7684\u304b\u3064\u4e00\u8cab\u3057\u3066\u904b\u7528\u3055\u308c\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u691c\u8a3c\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Ky_thuat_kiem_toan_bang_may_tinh_CAATs_va_ung_dung_cong_cu\"><\/span><b>\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf\u76e3\u67fb\u6280\u8853\uff08CAAT\uff09\u3068\u30c4\u30fc\u30eb\u306e\u5fdc\u7528<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">CAAT (\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf\u652f\u63f4\u76e3\u67fb\u30c6\u30af\u30cb\u30c3\u30af) \u306f\u3001IT \u76e3\u67fb\u4eba\u304c\u30c7\u30fc\u30bf\u306e\u53ce\u96c6\u3001\u60c5\u5831\u306e\u5206\u6790\u3001\u81ea\u52d5\u5236\u5fa1\u306e\u30c6\u30b9\u30c8\u306b\u4f7f\u7528\u3059\u308b\u30c4\u30fc\u30eb\u3068\u30c6\u30af\u30cb\u30c3\u30af\u3067\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>IT \u76e3\u67fb\u306b\u304a\u3051\u308b CAAT \u30c6\u30af\u30cb\u30c3\u30af\u306e\u9069\u7528\u4f8b\u306e\u6982\u8981\u8868\u3002<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>CAATs\u6280\u8853<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u4e3b\u306a\u76ee\u7684<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u4f1a\u8a08\u30fb\u76e3\u67fb\u306b\u304a\u3051\u308b\u5fdc\u7528<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30c7\u30fc\u30bf\u5206\u6790\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30c7\u30fc\u30bf\u30bb\u30c3\u30c8\u5168\u4f53 (100% \u30c8\u30e9\u30f3\u30b6\u30af\u30b7\u30e7\u30f3) \u3092\u5206\u6790\u3057\u3066\u3001\u7570\u5e38\u307e\u305f\u306f\u4e0d\u6b63\u306a\u30d1\u30bf\u30fc\u30f3\u3092\u7279\u5b9a\u3057\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7570\u5e38\u306b\u5927\u304d\u306a\u53d6\u5f15\u3084\u55b6\u696d\u6642\u9593\u5916\u306b\u627f\u8a8d\u3055\u308c\u305f\u53d6\u5f15\u3092\u63a2\u3057\u3001\u8acb\u6c42\u66f8\u756a\u53f7\u306e\u5b8c\u5168\u6027\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30c6\u30b9\u30c8\u30c7\u30fc\u30bf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30b7\u30b9\u30c6\u30e0\u3067\u30c6\u30b9\u30c8 \u30c7\u30fc\u30bf (\u7121\u52b9\u306a\u88fd\u54c1\u30b3\u30fc\u30c9\u3084\u8aa4\u3063\u305f\u65e5\u4ed8\u304c\u542b\u307e\u308c\u308b\u8acb\u6c42\u66f8\u306a\u3069) \u3092\u5b9f\u884c\u3057\u3001\u30a2\u30d7\u30ea\u30b1\u30fc\u30b7\u30e7\u30f3\u5236\u5fa1\u304c\u6a5f\u80fd\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30b7\u30b9\u30c6\u30e0\u304c\u3001\u4e8b\u524d\u306b\u30d7\u30ed\u30b0\u30e9\u30e0\u3055\u308c\u305f\u5165\u529b\u5236\u5fa1\u3092\u6e80\u305f\u3055\u306a\u3044\u30c8\u30e9\u30f3\u30b6\u30af\u30b7\u30e7\u30f3\u3092\u62d2\u5426\u3059\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7d44\u307f\u8fbc\u307f\u76e3\u67fb\u30e2\u30b8\u30e5\u30fc\u30eb<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u9ad8\u30ea\u30b9\u30af\u306e\u53d6\u5f15\u3092\u81ea\u52d5\u7684\u306b\u8a18\u9332\u3059\u308b\u30e2\u30b8\u30e5\u30fc\u30eb\u3092\u672c\u756a\u30b7\u30b9\u30c6\u30e0\u306b\u30a4\u30f3\u30b9\u30c8\u30fc\u30eb\u3057\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7279\u6a29\u30e6\u30fc\u30b6\u30fc\u306b\u3088\u308b\u30c8\u30e9\u30f3\u30b6\u30af\u30b7\u30e7\u30f3\u3084\u3057\u304d\u3044\u5024\u3092\u8d85\u3048\u308b\u30c8\u30e9\u30f3\u30b6\u30af\u30b7\u30e7\u30f3\u3092\u7d99\u7d9a\u7684\u306b\u76e3\u8996\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5236\u5fa1\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8\u3092\u4f5c\u6210\u3059\u308b<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3092\u4f7f\u7528\u3057\u3066\u3001\u30b7\u30b9\u30c6\u30e0\u5185\u306b\u81ea\u52d5\u5316\u3055\u308c\u305f\u30d7\u30ed\u30bb\u30b9\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306e\u51e6\u7406\u30ed\u30b8\u30c3\u30af\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u306f\u3001\u5236\u5fa1\u30e1\u30ab\u30cb\u30ba\u30e0\u306e\u5f31\u70b9\u3092\u7279\u5b9a\u3059\u308b\u305f\u3081\u306b\u975e\u5e38\u306b\u91cd\u8981\u3067\u3059\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">CAAT \u3092\u4f7f\u7528\u3059\u308b\u3068\u3001IT \u76e3\u67fb\u306e\u6709\u52b9\u6027\u304c\u5411\u4e0a\u3057\u3001\u5e45\u5e83\u3044\u96fb\u5b50\u30c7\u30fc\u30bf\u304c\u8a55\u4fa1\u3055\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_3_Bao_cao_va_de_xuat_khuyen_nghi\"><\/span><b>\u30d5\u30a7\u30fc\u30ba3: \u5831\u544a\u3068\u63a8\u5968\u4e8b\u9805<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">IT\u76e3\u67fb\u306e\u7d50\u679c\u306f\u76e3\u67fb\u30ec\u30dd\u30fc\u30c8\u306b\u307e\u3068\u3081\u3089\u308c\u307e\u3059\u3002\u3053\u306e\u30ec\u30dd\u30fc\u30c8\u306b\u306f\u3001\u8abf\u67fb\u7d50\u679c\u306e\u4e00\u89a7\u3060\u3051\u3067\u306a\u304f\u3001\u5b9f\u7528\u7684\u3067\u5b9f\u73fe\u6027\u306e\u9ad8\u3044\u63a8\u5968\u4e8b\u9805\u3082\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8abf\u67fb\u7d50\u679c\uff1a\u7279\u5b9a\u3055\u308c\u305fIT\u30ea\u30b9\u30af\u3092\u542b\u3080\u3001\u5185\u90e8\u7d71\u5236\u306e\u5f31\u70b9\u306e\u8a73\u7d30\u306a\u8aac\u660e\u3002\u4f8b\uff1a\u300c\u30b7\u30b9\u30c6\u30e0\u5909\u66f4\u7ba1\u7406\u306b\u304a\u3044\u3066\u3001\u5c0e\u5165\u524d\u306b\u30d3\u30b8\u30cd\u30b9\u30e6\u30fc\u30b6\u30fc\u304b\u3089\u306e\u4e8b\u524d\u627f\u8a8d\u304c\u5fc5\u8981\u3068\u3055\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u305f\u3081\u3001\u5909\u66f4\u7ba1\u7406\u30dd\u30ea\u30b7\u30fc\u306b\u9055\u53cd\u3057\u3066\u3044\u305f\u3002\u300d<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5f71\u97ff: \u8abf\u67fb\u7d50\u679c\u306e\u6f5c\u5728\u7684\u306a\u7d50\u679c\u3001\u7279\u306b\u4f1a\u8a08\u30c7\u30fc\u30bf\u306e\u6574\u5408\u6027\u3068\u6cd5\u5f8b\u9075\u5b88\u80fd\u529b\u3078\u306e\u5f71\u97ff\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u63a8\u5968\u4e8b\u9805\uff1a\u5f31\u70b9\u306b\u5bfe\u51e6\u3059\u308b\u305f\u3081\u306e\u5177\u4f53\u7684\u306a\u30a2\u30af\u30b7\u30e7\u30f3\u3092\u63d0\u6848\u3057\u307e\u3059\u3002\u4f8b\uff1a\u300cIT\u90e8\u9580\u306b\u5bfe\u3057\u3001\u5909\u66f4\u7ba1\u7406\u30d7\u30ed\u30bb\u30b9\u3092\u6539\u8a02\u3057\u3001\u8ca1\u52d9\u30c7\u30fc\u30bf\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u3059\u3079\u3066\u306e\u5909\u66f4\u306b\u5bfe\u3057\u3066\u3001\u6700\u9ad8\u4f1a\u8a08\u8cac\u4efb\u8005\u306b\u3088\u308b\u81ea\u52d5\u627f\u8a8d\u624b\u9806\u3092\u8ffd\u52a0\u3059\u308b\u3088\u3046\u4f9d\u983c\u3059\u308b\u3002\u300d<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ung_dung_thuc_tien_cua_kiem_toan_cong_nghe_thong_tin_trong_nganh_ke_toan_%E2%80%93_kiem_toan_%E2%80%93_thue\"><\/span><b>\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u7a0e\u52d9\u5206\u91ce\u306b\u304a\u3051\u308b IT \u76e3\u67fb\u306e\u5b9f\u8df5\u7684\u306a\u5fdc\u7528\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">IT\u76e3\u67fb\u306f\u3001\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u7a0e\u52d9\u306b\u304a\u3044\u3066\u91cd\u8981\u306a\u8981\u7d20\u3067\u3042\u308a\u3001\u8ca1\u52d9\u30c7\u30fc\u30bf\u306e\u6b63\u78ba\u6027\u3001\u5b8c\u5168\u6027\u3001\u305d\u3057\u3066\u6cd5\u4ee4\u9075\u5b88\u3092\u78ba\u4fdd\u3057\u307e\u3059\u3002\u3053\u306e\u6d3b\u52d5\u306f\u3001IT\u7d71\u5236\u3001\u30a2\u30d7\u30ea\u30b1\u30fc\u30b7\u30e7\u30f3\u7d71\u5236\u3001\u4f1a\u8a08\u81ea\u52d5\u5316\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u767a\u884c\u3068\u3044\u3063\u305fIT\u5168\u822c\u306e\u904b\u7528\u72b6\u6cc1\u3092\u8a55\u4fa1\u3057\u3001\u30a8\u30e9\u30fc\u30ea\u30b9\u30af\u306e\u4f4e\u6e1b\u3001\u8ca1\u52d9\u8af8\u8868\u30c6\u30b9\u30c8\u306e\u6700\u9069\u5316\u3001\u305d\u3057\u3066\u96fb\u5b50\u7a0e\u52d9\u898f\u5236\u3078\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u78ba\u4fdd\u306b\u8ca2\u732e\u3057\u307e\u3059\u3002\u540c\u6642\u306b\u3001IT\u76e3\u67fb\u306f\u3001\u627f\u8a8d\u3001\u30b7\u30b9\u30c6\u30e0\u30ed\u30b0\u3001\u53d6\u5f15\u30c7\u30fc\u30bf\u306e\u5206\u6790\u3092\u901a\u3058\u3066\u4e0d\u6b63\u884c\u70ba\u3092\u691c\u77e5\u3057\u3001\u8cc7\u7523\u3068\u4fe1\u7528\u306e\u4fdd\u8b77\u3001\u305d\u3057\u3066\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u5411\u4e0a\u306b\u304a\u3051\u308b\u91cd\u8981\u306a\u9632\u885b\u7dda\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ung_dung_trong_kiem_toan_bao_cao_tai_chinh_kiem_soat_chung_CNTT_%E2%80%93_GCC\"><\/span><b>\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306b\u304a\u3051\u308b\u5fdc\u7528\uff08IT\u306e\u4e00\u822c\u7ba1\u7406 \u2013 GCC\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u4eba\u306b\u3068\u3063\u3066\u3001\u4e00\u822c\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf\u7d71\u5236\uff08GCC\uff09\u306b\u95a2\u3059\u308bIT\u76e3\u67fb\u7d50\u679c\u306f\u3001\u76e3\u67fb\u30a2\u30d7\u30ed\u30fc\u30c1\u3092\u6c7a\u5b9a\u3059\u308b\u57fa\u790e\u3068\u306a\u308a\u307e\u3059\u3002GCC\u306b\u306f\u3001\u8ad6\u7406\u30a2\u30af\u30bb\u30b9\u3001\u5909\u66f4\u7ba1\u7406\u3001\u30b7\u30b9\u30c6\u30e0\u958b\u767a\u306b\u95a2\u3059\u308b\u7d71\u5236\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">IT \u76e3\u67fb\u306b\u3088\u3063\u3066 GCC \u304c\u52b9\u679c\u7684\u306b\u52d5\u4f5c\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u78ba\u8a8d\u3055\u308c\u305f\u5834\u5408 (\u4f8b: \u8a31\u53ef\u3055\u308c\u305f\u62c5\u5f53\u8005\u306e\u307f\u304c\u30b7\u30b9\u30c6\u30e0\u306b\u30a2\u30af\u30bb\u30b9\u3067\u304d\u3001\u3059\u3079\u3066\u306e\u5909\u66f4\u304c\u5b8c\u5168\u306b\u30c6\u30b9\u30c8\u3055\u308c\u627f\u8a8d\u3055\u308c\u3066\u3044\u308b)\u3001\u76e3\u67fb\u4eba\u306f\u6b21\u306e\u3053\u3068\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u57fa\u672c\u7684\u306a\u30c6\u30b9\u30c8\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b: \u591a\u6570\u306e\u30c8\u30e9\u30f3\u30b6\u30af\u30b7\u30e7\u30f3\u3092\u624b\u52d5\u3067\u30c6\u30b9\u30c8\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u81ea\u52d5\u5316\u3055\u308c\u305f\u30a2\u30d7\u30ea\u30b1\u30fc\u30b7\u30e7\u30f3 \u30c1\u30a7\u30c3\u30af\u306b\u4f9d\u5b58\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4fe1\u983c\u6027\u306e\u5411\u4e0a: \u30b7\u30b9\u30c6\u30e0\u304b\u3089\u51fa\u529b\u3055\u308c\u308b\u30c7\u30fc\u30bf\u306b\u4fe1\u983c\u3067\u304d\u308b\u6839\u62e0\u304c\u3042\u308b\u3053\u3068\u3067\u3001\u76e3\u67fb\u30ea\u30b9\u30af\u304c\u8efd\u6e1b\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u9006\u306b\u3001GCC\u304c\u8106\u5f31\u306a\u5834\u5408\u3001\u76e3\u67fb\u4eba\u306f\u30b7\u30b9\u30c6\u30e0\u306e\u4fe1\u983c\u6027\u304c\u4f4e\u3044\u3068\u5224\u65ad\u305b\u3056\u308b\u3092\u5f97\u306a\u304f\u306a\u308a\u3001\u5e83\u7bc4\u56f2\u3067\u6642\u9593\u3068\u8cbb\u7528\u306e\u304b\u304b\u308b\u5b9f\u8a3c\u30c6\u30b9\u30c8\u3092\u5b9f\u65bd\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002IT\u76e3\u67fb\u306f\u3001\u3053\u306e\u5224\u65ad\u3092\u6b63\u5f53\u5316\u3059\u308b\u8a3c\u62e0\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Danh_gia_kiem_soat_ung_dung_Application_Controls_va_tu_dong_hoa_ke_toan\"><\/span><b>\u30a2\u30d7\u30ea\u30b1\u30fc\u30b7\u30e7\u30f3\u5236\u5fa1\u3068\u4f1a\u8a08\u81ea\u52d5\u5316\u306e\u8a55\u4fa1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30a2\u30d7\u30ea\u30b1\u30fc\u30b7\u30e7\u30f3\u7d71\u5236\u3068\u306f\u3001\u4f1a\u8a08\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\uff08ERP\u3001\u8ca9\u58f2\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306a\u3069\uff09\u306b\u3042\u3089\u304b\u3058\u3081\u30d7\u30ed\u30b0\u30e9\u30e0\u3055\u308c\u305f\u7d71\u5236\u3067\u3059\u3002IT\u76e3\u67fb\u3067\u306f\u3001\u4e3b\u306b\u4ee5\u4e0b\u306e3\u7a2e\u985e\u306e\u30a2\u30d7\u30ea\u30b1\u30fc\u30b7\u30e7\u30f3\u7d71\u5236\u304c\u8a55\u4fa1\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5165\u529b\u5236\u5fa1\uff1a\u30c7\u30fc\u30bf\u304c\u6b63\u78ba\u304b\u3064\u5b8c\u5168\u306b\u5165\u529b\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u30b7\u30b9\u30c6\u30e0\u3067\u306f\u73fe\u5728\u306e\u65e5\u4ed8\u3088\u308a\u5f8c\u306e\u53d6\u5f15\u65e5\u306e\u5165\u529b\u3092\u8a31\u53ef\u3057\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u51e6\u7406\u7ba1\u7406\uff1a\u30c7\u30fc\u30bf\u304c\u6b63\u78ba\u306b\u51e6\u7406\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u3002\u4f8b\u3048\u3070\u3001\u767b\u9332\u3055\u308c\u305f\u7d0d\u7a0e\u8005\u756a\u53f7\u306b\u57fa\u3065\u3044\u3066VAT\u3092\u81ea\u52d5\u8a08\u7b97\u3059\u308b\u306a\u3069\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u51fa\u529b\u7ba1\u7406\uff1a\u51fa\u529b\uff08\u30ec\u30dd\u30fc\u30c8\u3001\u5370\u5237\u7269\uff09\u304c\u6b63\u78ba\u3067\u3042\u308a\u3001\u9069\u5207\u306a\u62c5\u5f53\u8005\u306b\u914d\u4fe1\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u7d66\u4e0e\u8a08\u7b97\u30ec\u30dd\u30fc\u30c8\u306f\u627f\u8a8d\u5f8c\u306b\u306e\u307f\u5370\u5237\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">IT\u76e3\u67fb\u3067\u306f\u3001\u30c6\u30b9\u30c8\u30c7\u30fc\u30bf\u6280\u8853\u3092\u7528\u3044\u3066\u3053\u308c\u3089\u306e\u30a2\u30d7\u30ea\u30b1\u30fc\u30b7\u30e7\u30f3\u7d71\u5236\u306e\u6a5f\u80fd\u3092\u691c\u8a3c\u3057\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u81ea\u52d5\u5316\u3055\u308c\u305f\u4f1a\u8a08\u5165\u529b\u306e\u6b63\u78ba\u6027\u304c\u78ba\u4fdd\u3055\u308c\u3001\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u30a8\u30e9\u30fc\u306e\u30ea\u30b9\u30af\u304c\u5927\u5e45\u306b\u8efd\u6e1b\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tac_dong_den_cong_tac_quan_tri_thue_va_hoa_don_dien_tu_e-Tax\"><\/span><b>\u7a0e\u52d9\u884c\u653f\u3068\u96fb\u5b50\u8acb\u6c42\u66f8\uff08e-Tax\uff09\u3078\u306e\u5f71\u97ff<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u96fb\u5b50\u7d0d\u7a0e\u6642\u4ee3\u306b\u304a\u3044\u3066\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u4f7f\u7528\u306f\u5fc5\u9808\u3067\u3059\u3002IT\u76e3\u67fb\u306f\u3001\u4f01\u696d\u3092\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30ea\u30b9\u30af\u304b\u3089\u5b88\u308b\u4e0a\u3067\u91cd\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8acb\u6c42\u66f8\u306e\u6574\u5408\u6027: \u96fb\u5b50\u8acb\u6c42\u66f8\u304c\u30c7\u30b8\u30bf\u30eb\u7f72\u540d\u3055\u308c\u3066\u7a0e\u52d9\u5f53\u5c40\u306b\u63d0\u51fa\u3055\u308c\u305f\u5f8c\u3001\u30b9\u30c8\u30ec\u30fc\u30b8 \u30b7\u30b9\u30c6\u30e0\u306b\u3088\u3063\u3066\u6539\u3056\u3093\u3055\u308c\u306a\u3044\u3053\u3068\u304c\u4fdd\u8a3c\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u307e\u3059 (\u653f\u4ee4 123\/2020\/ND-CP \u306e\u7b2c 7 \u6761\u306b\u6e96\u62e0)\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9001\u4fe1\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3: \u7a0e\u52d9\u7dcf\u5c40\u306e\u30dd\u30fc\u30bf\u30eb\u3068\u306e\u63a5\u7d9a\u30d7\u30ed\u30bb\u30b9\u4e2d\u306e\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u5236\u5fa1\u3092\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30c7\u30fc\u30bf\u4fdd\u5b58\uff1a\u96fb\u5b50\u8acb\u6c42\u66f8\u3092\u6240\u5b9a\u306e\u671f\u9593\uff08\u4f1a\u8a08\u6cd5\u306b\u57fa\u3065\u304d\u901a\u5e3810\u5e74\uff09\u53d6\u5f97\u3057\u4fdd\u5b58\u3067\u304d\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">IT \u76e3\u67fb\u3092\u901a\u3058\u3066 IT \u7ba1\u7406\u3092\u5f37\u5316\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u8907\u96d1\u306a\u96fb\u5b50\u7a0e\u52d9\u898f\u5236\u3078\u306e\u6e96\u62e0\u306b\u81ea\u4fe1\u3092\u6301\u3064\u3053\u3068\u304c\u3067\u304d\u3001\u7f70\u91d1\u306e\u53ef\u80fd\u6027\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_cua_kiem_toan_IT_trong_phat_hien_gian_lan_ke_toan_Fraud_Detection\"><\/span><b>\u4f1a\u8a08\u4e0d\u6b63\u306e\u691c\u51fa\u306b\u304a\u3051\u308bIT\u76e3\u67fb\u4eba\u306e\u5f79\u5272\uff08\u4e0d\u6b63\u691c\u51fa\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8a50\u6b3a\u306f\u591a\u304f\u306e\u5834\u5408\u3001IT\u30b7\u30b9\u30c6\u30e0\u306e\u8106\u5f31\u6027\u3092\u60aa\u7528\u3057\u3066\u884c\u308f\u308c\u307e\u3059\u3002IT\u76e3\u67fb\u306f\u3001\u4ee5\u4e0b\u306e\u65b9\u6cd5\u3067\u8a50\u6b3a\u306e\u691c\u51fa\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">SoD (\u8077\u52d9\u306e\u5206\u96e2) \u30c1\u30a7\u30c3\u30af: \u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u5185\u306e\u30e6\u30fc\u30b6\u30fc\u6a29\u9650\u3092\u5206\u6790\u3057\u3066\u3001\u30c8\u30e9\u30f3\u30b6\u30af\u30b7\u30e7\u30f3\u3092\u5b9f\u884c\u3001\u8a18\u9332\u3001\u627f\u8a8d\u3059\u308b\u5341\u5206\u306a\u6a29\u9650\u3092\u6301\u3064\u30e6\u30fc\u30b6\u30fc\u304c\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3057\u307e\u3059 (\u4f8b: \u65b0\u3057\u3044\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u306e\u4f5c\u6210\u3001\u305d\u306e\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u3078\u306e\u652f\u6255\u3044\u306e\u627f\u8a8d)\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30b7\u30b9\u30c6\u30e0 \u30ed\u30b0\u5206\u6790: \u5206\u6790\u30c4\u30fc\u30eb\u3092\u4f7f\u7528\u3057\u3066\u3001\u7570\u5e38\u306a\u30a2\u30af\u30c6\u30a3\u30d3\u30c6\u30a3 (\u55b6\u696d\u6642\u9593\u5916\u306e\u30c7\u30fc\u30bf\u3078\u306e\u30a2\u30af\u30bb\u30b9\u3001\u30a2\u30af\u30bb\u30b9\u8a66\u884c\u306e\u7e70\u308a\u8fd4\u3057\u306e\u5931\u6557\u306a\u3069) \u3092\u63a2\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30c7\u30fc\u30bf\u30d5\u30a9\u30ec\u30f3\u30b8\u30c3\u30af: CAAT \u6280\u8853\u3092\u9069\u7528\u3057\u3066\u30c8\u30e9\u30f3\u30b6\u30af\u30b7\u30e7\u30f3\u30c7\u30fc\u30bf\u5168\u4f53\u3092\u5206\u6790\u3057\u3001\u4e0d\u6b63\u306e\u30d1\u30bf\u30fc\u30f3\u3092\u691c\u7d22\u3057\u307e\u3059 (\u4f8b: \u6700\u521d\u306e\u6570\u5b57\u306e\u5206\u5e03\u3092\u78ba\u8a8d\u3059\u308b\u30d9\u30f3\u30d5\u30a9\u30fc\u30c9\u306e\u6cd5\u5247\u30a2\u30eb\u30b4\u30ea\u30ba\u30e0)\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">IT \u76e3\u67fb\u306f\u3001\u4f01\u696d\u304c\u4e0d\u6b63\u884c\u70ba\u3092\u9069\u6642\u306b\u691c\u51fa\u3057\u3066\u9632\u6b62\u3057\u3001\u8cc7\u7523\u3068\u8a55\u5224\u3092\u4fdd\u8b77\u3059\u308b\u306e\u306b\u5f79\u7acb\u3064\u9ad8\u5ea6\u306a\u9632\u5fa1\u7dda\u3067\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thach_thuc_va_xu_huong_phat_trien_cua_kiem_toan_IT_trong_tuong_lai\"><\/span><b>IT \u76e3\u67fb\u306b\u304a\u3051\u308b\u8ab2\u984c\u3068\u5c06\u6765\u306e\u52d5\u5411\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">IT\u76e3\u67fb\u306f\u3001\u30af\u30e9\u30a6\u30c9\u30b3\u30f3\u30d4\u30e5\u30fc\u30c6\u30a3\u30f3\u30b0\u3068AI\u306e\u8ab2\u984c\u306b\u76f4\u9762\u3057\u3066\u3044\u307e\u3059\u3002\u591a\u304f\u306e\u7d71\u5236\u304c\u30d9\u30f3\u30c0\u30fc\u4e2d\u5fc3\u3067\u3042\u308a\u3001AI\u30e2\u30c7\u30eb\u306e\u900f\u660e\u6027\u3068\u7cbe\u5ea6\u3092\u8a55\u4fa1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3067\u3059\u3002\u6280\u8853\u3068\u4f1a\u8a08\u30fb\u7a0e\u52d9\u306e\u5c02\u9580\u77e5\u8b58\u306e\u4e21\u65b9\u3092\u5099\u3048\u305fIT\u76e3\u67fb\u4eba\u306e\u9700\u8981\u306f\u9ad8\u307e\u3063\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u696d\u52d9\u306b\u306f\u3001\u8ad6\u7406\u30a2\u30af\u30bb\u30b9\u3001\u5909\u66f4\u7ba1\u7406\u3001\u30d0\u30c3\u30af\u30a2\u30c3\u30d7\u3068\u30ea\u30ab\u30d0\u30ea\u3001\u30bf\u30b9\u30af\u5206\u96e2\u3001\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u3068\u3044\u3063\u305f\u91cd\u8981\u306a\u7d71\u5236\u3092\u691c\u8a3c\u3057\u3001\u4f1a\u8a08\u30c7\u30fc\u30bf\u306e\u5b89\u5168\u6027\u3001\u6b63\u78ba\u6027\u3001\u6cd5\u4ee4\u9075\u5b88\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thach_thuc_trong_moi_truong_dien_toan_dam_may_Cloud_Computing_va_tri_tue_nhan_tao_AI\"><\/span><b>\u30af\u30e9\u30a6\u30c9\u30b3\u30f3\u30d4\u30e5\u30fc\u30c6\u30a3\u30f3\u30b0\u3068\u4eba\u5de5\u77e5\u80fd\uff08AI\uff09\u74b0\u5883\u306b\u304a\u3051\u308b\u8ab2\u984c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30af\u30e9\u30a6\u30c9\u30b3\u30f3\u30d4\u30e5\u30fc\u30c6\u30a3\u30f3\u30b0\u3078\u306e\u79fb\u884c\u306f\u3001IT\u76e3\u67fb\u4eba\u306b\u3068\u3063\u3066\u5927\u304d\u306a\u8ab2\u984c\u3068\u306a\u308a\u307e\u3059\u3002\u30af\u30e9\u30a6\u30c9\u30e2\u30c7\u30eb\u3067\u306f\u3001\u7269\u7406\u7684\u304a\u3088\u3073\u4e00\u822c\u7684\u306a\u7ba1\u7406\uff08\u30a4\u30f3\u30d5\u30e9\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u7ba1\u7406\u306a\u3069\uff09\u306e\u591a\u304f\u304c\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\uff08CSP\uff09\u306b\u79fb\u7ba1\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u76e3\u67fb\u306e\u7bc4\u56f2\uff1a\u76e3\u67fb\u4eba\u306f\u30c7\u30fc\u30bf\u30bb\u30f3\u30bf\u30fc\u3092\u76f4\u63a5\u691c\u67fb\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002CSP\u304b\u3089\u306e\u30b5\u30fc\u30d3\u30b9\u7d44\u7e54\u7d71\u5236\uff08SOC\uff09\u30ec\u30dd\u30fc\u30c8\u306b\u4f9d\u62e0\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30c7\u30fc\u30bf\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\uff1a\u30af\u30e9\u30a6\u30c9\u306b\u4fdd\u5b58\u3055\u308c\u308b\u4f1a\u8a08\u30c7\u30fc\u30bf\u304c\u3001\u30c7\u30fc\u30bf\u306e\u5730\u7406\u7684\u4fdd\u5b58\u5834\u6240\u306b\u95a2\u3059\u308b\u30d9\u30c8\u30ca\u30e0\u306e\u6cd5\u5f8b\u306b\u6e96\u62e0\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002IT\u76e3\u67fb\u4eba\u306f\u3001\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9\u5951\u7d04\uff08SLA\uff09\u3068\u30af\u30e9\u30a6\u30c9\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u6a19\u6e96\uff08CSA\uff08\u30af\u30e9\u30a6\u30c9\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u30a2\u30e9\u30a4\u30a2\u30f3\u30b9\uff09\u306a\u3069\uff09\u306b\u95a2\u3059\u308b\u6df1\u3044\u77e5\u8b58\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u30d3\u30b8\u30cd\u30b9\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3051\u308bAI\u3068\u6a5f\u68b0\u5b66\u7fd2\u306e\u53f0\u982d\uff08\u4f8b\uff1a\u8acb\u6c42\u66f8\u306e\u81ea\u52d5\u5206\u985e\u3084\u4f1a\u8a08\u4ed5\u8a33\u306e\u63d0\u6848\u3092\u884c\u3046AI\uff09\u306b\u3088\u308a\u3001IT\u76e3\u67fb\u4eba\u306f\u65b0\u305f\u306a\u8a55\u4fa1\u624b\u6cd5\u306e\u958b\u767a\u3092\u8feb\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3089\u306eAI\u30e2\u30c7\u30eb\u306e\u900f\u660e\u6027\u3001\u89e3\u91c8\u53ef\u80fd\u6027\u3001\u305d\u3057\u3066\u30d0\u30a4\u30a2\u30b9\u3092\u78ba\u5b9f\u306b\u78ba\u4fdd\u3059\u308b\u3053\u3068\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhu_cau_ve_nguon_nhan_luc_kiem_toan_vien_IT_chat_luong_cao_CISA\"><\/span><b>\u9ad8\u54c1\u8cea\u306eIT\u76e3\u67fb\u4eba\uff08CISA\uff09\u306e\u9700\u8981<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u9ad8\u5ea6\u306a\u8cc7\u683c\u3092\u6301\u3064IT\u76e3\u67fb\u4eba\u306e\u9700\u8981\u306f\u9ad8\u307e\u3063\u3066\u3044\u307e\u3059\u3002Big 4\u76e3\u67fb\u6cd5\u4eba\u3084\u5927\u4f01\u696d\u306f\u3044\u305a\u308c\u3082\u3001\u5c02\u9580\u8cc7\u683c\u3001\u7279\u306bISACA\u8a8d\u5b9a\u306eCISA\uff08\u516c\u8a8d\u60c5\u5831\u30b7\u30b9\u30c6\u30e0\u76e3\u67fb\u4eba\uff09\u8cc7\u683c\u3092\u6301\u3064\u4eba\u6750\u3092\u6c42\u3081\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4090\" aria-describedby=\"caption-attachment-4090\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4090\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Thach-thuc-va-xu-huong-phat-trien-cua-kiem-toan-IT-trong-tuong-lai.png\" alt=\"Th\u00e1ch th\u1ee9c v\u00e0 xu h\u01b0\u1edbng ph\u00e1t tri\u1ec3n c\u1ee7a ki\u1ec3m to\u00e1n IT trong t\u01b0\u01a1ng lai\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Thach-thuc-va-xu-huong-phat-trien-cua-kiem-toan-IT-trong-tuong-lai.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Thach-thuc-va-xu-huong-phat-trien-cua-kiem-toan-IT-trong-tuong-lai-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Thach-thuc-va-xu-huong-phat-trien-cua-kiem-toan-IT-trong-tuong-lai-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Thach-thuc-va-xu-huong-phat-trien-cua-kiem-toan-IT-trong-tuong-lai-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Thach-thuc-va-xu-huong-phat-trien-cua-kiem-toan-IT-trong-tuong-lai-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4090\" class=\"wp-caption-text\">IT \u76e3\u67fb\u306b\u304a\u3051\u308b\u8ab2\u984c\u3068\u5c06\u6765\u306e\u52d5\u5411\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">IT\u76e3\u67fb\u4eba\u306f\u3001\u6280\u8853\u7684\u306a\u77e5\u8b58\u3060\u3051\u3067\u306a\u304f\u3001\u4f1a\u8a08\u3001\u7a0e\u52d9\u3001\u30d3\u30b8\u30cd\u30b9\u30d7\u30ed\u30bb\u30b9\u306b\u95a2\u3059\u308b\u6df1\u3044\u7406\u89e3\u3082\u5fc5\u8981\u3068\u3057\u307e\u3059\u3002\u76e3\u67fb\u4eba\u306f\u3001\u4ee5\u4e0b\u306e\u80fd\u529b\u3092\u5099\u3048\u305f\u4eba\u6750\u3067\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u90e8\u9580\u9593\u306e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3: \u6700\u9ad8\u8ca1\u52d9\u8cac\u4efb\u8005 (CFO) \u3068\u6700\u9ad8\u6280\u8853\u8cac\u4efb\u8005 (CIO) \u306e\u4e21\u65b9\u3068\u5354\u529b\u3057\u3066\u3001\u5305\u62ec\u7684\u306a\u5236\u5fa1\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3092\u63d0\u6848\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5236\u5fa1\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306e\u9069\u7528: COBIT \u3068 ISO 27001 \u3092\u7fd2\u5f97\u3057\u3001\u6a19\u6e96\u306b\u5f93\u3063\u3066 IT \u76e3\u67fb\u624b\u9806\u3092\u5b9f\u88c5\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">IT \u76e3\u67fb\u30c1\u30fc\u30e0\u306e\u30c8\u30ec\u30fc\u30cb\u30f3\u30b0\u3068\u80b2\u6210\u306b\u6295\u8cc7\u3059\u308b\u3053\u3068\u306f\u3001\u30c7\u30b8\u30bf\u30eb\u74b0\u5883\u306b\u304a\u3051\u308b\u30ea\u30b9\u30af\u3092\u7ba1\u7406\u3057\u305f\u3044\u7d44\u7e54\u306b\u3068\u3063\u3066\u91cd\u8981\u306a\u6226\u7565\u3067\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tom_tat_kiem_soat_CNTT_trong_ke_toan\"><\/span><b>\u4f1a\u8a08\u306b\u304a\u3051\u308bIT\u7d71\u5236\u306e\u6982\u8981<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u3088\u308a\u660e\u78ba\u306a\u30a4\u30e1\u30fc\u30b8\u3092\u5f97\u308b\u305f\u3081\u306b\u3001IT \u76e3\u67fb\u3067\u30ab\u30d0\u30fc\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u5074\u9762\u3092\u691c\u8a0e\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u7ba1\u7406\u9818\u57df\u3068\u4f1a\u8a08\u30c7\u30fc\u30bf\u3068\u306e\u95a2\u4fc2\u306e\u6982\u8981\u8868\u3002<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 27.5551%;\"><b>\u5236\u5fa1\u30a8\u30ea\u30a2<\/b><\/td>\n<td style=\"text-align: center; width: 27.1543%;\"><b>\u30bf\u30fc\u30b2\u30c3\u30c8\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb<\/b><\/td>\n<td style=\"text-align: center; width: 44.489%;\"><b>\u4f1a\u8a08\u30c7\u30fc\u30bf\u3078\u306e\u5f71\u97ff<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 27.5551%;\"><span style=\"font-weight: 400;\">\u8ad6\u7406\u30a2\u30af\u30bb\u30b9\u5236\u5fa1<\/span><\/td>\n<td style=\"text-align: center; width: 27.1543%;\"><span style=\"font-weight: 400;\">\u30e6\u30fc\u30b6\u30fc\u30a2\u30af\u30bb\u30b9\u5236\u5fa1\u3001\u5f37\u529b\u306a\u30d1\u30b9\u30ef\u30fc\u30c9\u30dd\u30ea\u30b7\u30fc<\/span><\/td>\n<td style=\"text-align: center; width: 44.489%;\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u8a18\u9332\u3084\u96fb\u5b50\u6587\u66f8\u306e\u4e0d\u6b63\u306a\u5909\u66f4\u3092\u9632\u6b62\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 27.5551%;\"><span style=\"font-weight: 400;\">\u5909\u66f4\u7ba1\u7406<\/span><\/td>\n<td style=\"text-align: center; width: 27.1543%;\"><span style=\"font-weight: 400;\">\u30b7\u30b9\u30c6\u30e0\u306e\u5909\u66f4\u3092\u78ba\u8a8d\u3001\u627f\u8a8d\u3001\u8a18\u9332\u3059\u308b\u305f\u3081\u306e\u624b\u9806\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 44.489%;\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306e\u7d99\u7d9a\u6027\u3092\u78ba\u4fdd\u3057\u3001\u5236\u5fa1\u3055\u308c\u3066\u3044\u306a\u3044\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u66f4\u65b0\u306b\u3088\u3063\u3066\u767a\u751f\u3059\u308b\u30a8\u30e9\u30fc\u3092\u56de\u907f\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 27.5551%;\"><span style=\"font-weight: 400;\">\u30d0\u30c3\u30af\u30a2\u30c3\u30d7\u3068\u5fa9\u5143<\/span><\/td>\n<td style=\"text-align: center; width: 27.1543%;\"><span style=\"font-weight: 400;\">\u5b9a\u671f\u7684\u306b\u30c7\u30fc\u30bf\u3092\u30d0\u30c3\u30af\u30a2\u30c3\u30d7\u3057\u3001\u707d\u5bb3\u5fa9\u65e7\u3092\u30c6\u30b9\u30c8\u3057\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 44.489%;\"><span style=\"font-weight: 400;\">\u30a4\u30f3\u30b7\u30c7\u30f3\u30c8\u767a\u751f\u5f8c\u306e\u4f1a\u8a08\u30c7\u30fc\u30bf\u306e\u53ef\u7528\u6027\u3068\u6574\u5408\u6027\u3092\u78ba\u4fdd\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 27.5551%; text-align: center;\"><span style=\"font-weight: 400;\">\u30bf\u30b9\u30af\u306e\u5185\u8a33\uff08SoD\uff09<\/span><\/td>\n<td style=\"width: 27.1543%; text-align: center;\"><span style=\"font-weight: 400;\">\u30b7\u30b9\u30c6\u30e0\u5185\u306e\u91cd\u8907\u3059\u308b\u6a29\u9650\u3092\u5236\u5fa1\u3057\u307e\u3059\u3002<\/span><\/td>\n<td style=\"width: 44.489%; text-align: center;\"><span style=\"font-weight: 400;\">\u5171\u8b00\u3084\u8077\u6a29\u4e71\u7528\u306b\u3088\u308b\u4f1a\u8a08\u4e0d\u6b63\u3092\u9632\u6b62\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 27.5551%; text-align: center;\"><span style=\"font-weight: 400;\">\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u5236\u5fa1<\/span><\/td>\n<td style=\"width: 27.1543%; text-align: center;\"><span style=\"font-weight: 400;\">\u30d5\u30a1\u30a4\u30a2\u30a6\u30a9\u30fc\u30eb\u3001\u4fb5\u5165\u691c\u77e5\u30b7\u30b9\u30c6\u30e0\uff08IDS\/IPS\uff09<\/span><\/td>\n<td style=\"width: 44.489%; text-align: center;\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u60c5\u5831\u306e\u6a5f\u5bc6\u6027\u3068\u5b8c\u5168\u6027\u3092\u5916\u90e8\u306e\u8105\u5a01\u304b\u3089\u4fdd\u8b77\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">IT \u76e3\u67fb\u4eba\u306f\u3001IT \u76e3\u67fb\u4e2d\u306b\u3053\u308c\u3089\u306e\u5404\u5236\u5fa1\u9818\u57df\u306e\u6709\u52b9\u6027\u306b\u3064\u3044\u3066\u7d50\u8ad6\u4ed8\u3051\u308b\u306e\u306b\u5341\u5206\u306a\u8a3c\u62e0\u3092\u53ce\u96c6\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u7d50\u8ad6\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">IT\u76e3\u67fb\u306f\u3001\u73fe\u4ee3\u306e\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306b\u304a\u3044\u3066\u6975\u3081\u3066\u91cd\u8981\u306a\u5f79\u5272\u3092\u62c5\u3044\u3001\u30c7\u30b8\u30bf\u30eb\u5316\u3055\u308c\u305f\u4f1a\u8a08\u30c7\u30fc\u30bf\u306e\u900f\u660e\u6027\u3001\u6b63\u78ba\u6027\u3001\u305d\u3057\u3066\u6cd5\u4ee4\u9075\u5b88\u3092\u78ba\u4fdd\u3057\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u5358\u306a\u308b\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf\u3084\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u691c\u67fb\u306b\u3068\u3069\u307e\u3089\u305a\u3001\u6280\u8853\u74b0\u5883\u306b\u8d77\u56e0\u3059\u308b\u8ca1\u52d9\u304a\u3088\u3073\u4e8b\u696d\u30ea\u30b9\u30af\u3092\u8a55\u4fa1\u3059\u308b\u30d7\u30ed\u30bb\u30b9\u3067\u3059\u3002\u5c02\u9580\u7684\u306aIT\u76e3\u67fb\u30ec\u30dd\u30fc\u30c8\u306f\u3001\u5185\u90e8\u7d71\u5236\u306e\u6b20\u9665\u306b\u95a2\u3059\u308b\u6d1e\u5bdf\u306b\u6e80\u3061\u305f\u60c5\u5831\u3092\u63d0\u4f9b\u3057\u3001\u8cc7\u7523\u306e\u4fdd\u8b77\u3001\u696d\u52d9\u52b9\u7387\u306e\u5411\u4e0a\u3001\u305d\u3057\u3066\u6295\u8cc7\u5bb6\u306e\u4fe1\u983c\u5f37\u5316\u306b\u8ca2\u732e\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8ca1\u52d9\u7ba1\u7406\u306e\u52b9\u7387\u6027\u3068\u6cd5\u4ee4\u9075\u5b88\u306e\u5411\u4e0a <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/span><\/a><span style=\"font-weight: 400;\"> \u305d\u3057\u3066 <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu-ke-toan-thue-tron-goi\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u30d5\u30eb\u30b5\u30fc\u30d3\u30b9\u306e\u7a0e\u52d9\u4f1a\u8a08<\/span><\/a><span style=\"font-weight: 400;\"> MAN \u2013 \u30de\u30b9\u30bf\u30fc\u30fb\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30fb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3088\u308a\u3002\u7a0e\u52d9\u76e3\u67fb\u3001\u8ca1\u52d9\u5831\u544a\u3001\u30b3\u30b9\u30c8\u7ba1\u7406\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3001\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u6700\u9069\u5316\u306a\u3069\u3001\u5305\u62ec\u7684\u306a\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u7d4c\u9a13\u8c4a\u5bcc\u306a\u5c02\u9580\u5bb6\u30c1\u30fc\u30e0\u3092\u64c1\u3059\u308bMAN\u306f\u3001\u4f01\u696d\u306e\u30b3\u30b9\u30c8\u898b\u76f4\u3057\u3068\u6700\u9069\u5316\u3001\u6cd5\u7684\u30ea\u30b9\u30af\u306e\u56de\u907f\u3001\u305d\u3057\u3066\u3042\u3089\u3086\u308b\u76e3\u67fb\u3078\u306e\u5bfe\u5fdc\u306b\u304a\u3051\u308b\u81ea\u4fe1\u306e\u5b9f\u73fe\u3092\u652f\u63f4\u3057\u307e\u3059\u3002\u5fb9\u5e95\u7684\u306a\u30c8\u30ec\u30fc\u30cb\u30f3\u30b0\u30b3\u30fc\u30b9\u3068\u5c02\u9580\u30ef\u30fc\u30af\u30b7\u30e7\u30c3\u30d7\u3092\u901a\u3058\u3066\u5b9f\u8df5\u7684\u306a\u77e5\u8b58\u3092\u7fd2\u5f97\u3057\u3001\u8ca1\u52d9\u7ba1\u7406\u3068\u7a0e\u52d9\u4f1a\u8a08\u80fd\u529b\u306e\u5411\u4e0a\u3092\u652f\u63f4\u3057\u307e\u3059\u3002<\/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>MAN \u2013 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u30b5\u30fc\u30d3\u30b9\u9023\u7d61\u5148\u60c5\u5831<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f4f\u6240\uff1a\u30db\u30fc\u30c1\u30df\u30f3\u5e02\u30bf\u30f3\u30c8\u30a5\u30a2\u30f3\u533a43\u756a\u573019A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u643a\u5e2f\u96fb\u8a71\/\u30b6\u30ed: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30e1\u30fc\u30eb\u30a2\u30c9\u30ec\u30b9: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u30b3\u30f3\u30c6\u30f3\u30c4\u5236\u4f5c\uff1aMr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u30ec\u30fb\u30db\u30a2\u30f3\u30fb\u30c8\u30a5\u30a8\u30f3<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 MAN \u2013 Master Accountant Network \u306e\u5275\u8a2d\u8005\u517c CEO\u3001\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u8ca1\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306e\u5206\u91ce\u3067 30 \u5e74\u4ee5\u4e0a\u306e\u7d4c\u9a13\u3092\u6301\u3064\u30d9\u30c8\u30ca\u30e0\u306e CPA \u76e3\u67fb\u4eba\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"FAQ_%E2%80%93_Cau_hoi_thuong_gap_ve_kiem_toan_IT\"><\/span><b>FAQ \u2013 IT\u76e3\u67fb\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/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=\"Kiem_toan_IT_khac_gi_so_voi_Kiem_toan_Bao_cao_Tai_chinh_truyen_thong\"><\/span>IT \u76e3\u67fb\u306f\u5f93\u6765\u306e\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u3068\u3069\u3046\u9055\u3046\u306e\u3067\u3057\u3087\u3046\u304b?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tIT \u76e3\u67fb\u3067\u306f\u3001\u3059\u3067\u306b\u751f\u6210\u3055\u308c\u305f\u8ca1\u52d9\u6570\u5024\u306e\u6b63\u78ba\u3055\u306b\u91cd\u70b9\u3092\u7f6e\u304f\u5f93\u6765\u306e\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u3068\u306f\u7570\u306a\u308a\u3001\u30c7\u30fc\u30bf\u751f\u6210\u306e\u57fa\u76e4\u3068\u3057\u3066 IT \u5236\u5fa1\u30b7\u30b9\u30c6\u30e0\u3092\u8a55\u4fa1\u3057\u307e\u3059\u3002                    <\/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_nao_can_thuc_hien_Kiem_toan_IT\"><\/span>IT \u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u306f\u3069\u306e\u4f01\u696d\u3067\u3059\u304b?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u91cd\u8981\u306a\u91d1\u878d\u53d6\u5f15\u3092\u51e6\u7406\u3059\u308b\u305f\u3081\u306b IT \u3092\u4f7f\u7528\u3059\u308b\u3059\u3079\u3066\u306e\u4f01\u696d\u3001\u7279\u306b\u8907\u96d1\u306a ERP \u30b7\u30b9\u30c6\u30e0\u3084\u5927\u91cf\u306e\u96fb\u5b50\u53d6\u5f15\u3092\u884c\u3046\u4f01\u696d\u3001\u53b3\u3057\u3044\u6cd5\u7684\u898f\u5236\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4f01\u696d\u306b\u306f\u3001IT \u76e3\u67fb\u304c\u5fc5\u8981\u3067\u3059\u3002                    <\/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=\"Chung_chi_CISA_la_gi_va_co_vai_tro_nhu_the_nao_trong_Kiem_toan_IT\"><\/span>CISA \u8a8d\u5b9a\u3068\u306f\u4f55\u3067\u3059\u304b? IT \u76e3\u67fb\u306b\u304a\u3051\u308b\u305d\u306e\u5f79\u5272\u306f\u4f55\u3067\u3059\u304b?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tCISA (\u516c\u8a8d\u60c5\u5831\u30b7\u30b9\u30c6\u30e0\u76e3\u67fb\u4eba) \u306f\u6700\u3082\u6a29\u5a01\u306e\u3042\u308b\u56fd\u969b\u8a8d\u5b9a\u8cc7\u683c\u3067\u3042\u308a\u3001\u5c02\u9580\u5bb6\u304c IT \u30b7\u30b9\u30c6\u30e0\u3092\u8a55\u4fa1\u3001\u8a2d\u8a08\u3001\u5236\u5fa1\u3057\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306e\u77e5\u8b58\u3068\u30b9\u30ad\u30eb\u3092\u5099\u3048\u3066\u3044\u308b\u3053\u3068\u3092\u8a3c\u660e\u3057\u307e\u3059\u3002                    <\/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=\"Cac_khuon_kho_kiem_soat_pho_bien_nhat_duoc_su_dung_trong_Kiem_toan_IT_la_gi\"><\/span>IT \u76e3\u67fb\u3067\u4f7f\u7528\u3055\u308c\u308b\u6700\u3082\u4e00\u822c\u7684\u306a\u5236\u5fa1\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306f\u4f55\u3067\u3059\u304b?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u4e3b\u306a\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306b\u306f\u3001COBIT\uff08IT \u30ac\u30d0\u30ca\u30f3\u30b9\u3068\u7ba1\u7406\uff09\u3068 ISO\/IEC 27001\uff08\u60c5\u5831\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\uff09\u304c\u542b\u307e\u308c\u307e\u3059\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_IT_co_giup_phat_hien_gian_lan_ke_toan_khong\"><\/span>IT \u76e3\u67fb\u306f\u4f1a\u8a08\u4e0d\u6b63\u306e\u691c\u51fa\u306b\u5f79\u7acb\u3061\u307e\u3059\u304b?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u306f\u3044\u3001IT \u76e3\u67fb\u306f\u3001\u30e6\u30fc\u30b6\u30fc\u8a8d\u8a3c (SoD) \u3092\u5206\u6790\u3057\u3001\u9ad8\u5ea6\u306a\u30c7\u30fc\u30bf\u5206\u6790\u6280\u8853 (CAAT) \u3092\u4f7f\u7528\u3057\u3066\u7570\u5e38\u306a\u30c8\u30e9\u30f3\u30b6\u30af\u30b7\u30e7\u30f3\u3092\u63a2\u3059\u3053\u3068\u3067\u3001\u4e0d\u6b63\u884c\u70ba\u306e\u691c\u51fa\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_IT_xu_ly_thach_thuc_tu_Dien_toan_Dam_may_Cloud_nhu_the_nao\"><\/span>IT \u76e3\u67fb\u4eba\u306f\u30af\u30e9\u30a6\u30c9 \u30b3\u30f3\u30d4\u30e5\u30fc\u30c6\u30a3\u30f3\u30b0\u304c\u3082\u305f\u3089\u3059\u8ab2\u984c\u306b\u3069\u306e\u3088\u3046\u306b\u5bfe\u51e6\u3059\u308b\u306e\u3067\u3057\u3087\u3046\u304b?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tIT \u76e3\u67fb\u4eba\u306f\u3001\u30b5\u30fc\u30d3\u30b9 \u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u306e SOC (\u5185\u90e8\u76e3\u67fb) \u30ec\u30dd\u30fc\u30c8\u3092\u8a55\u4fa1\u3057\u3001SLA \u5951\u7d04\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u6761\u9805\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3067\u3001\u30af\u30e9\u30a6\u30c9\u306e\u8ab2\u984c\u306b\u5bfe\u51e6\u3057\u307e\u3059\u3002                    <\/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\": \"Ki\u1ec3m to\u00e1n IT kh\u00e1c g\u00ec so v\u1edbi Ki\u1ec3m to\u00e1n B\u00e1o c\u00e1o T\u00e0i ch\u00ednh truy\u1ec1n th\u1ed1ng?\",\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 IT \u0111\u00e1nh gi\u00e1 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t CNTT l\u00e0 n\u1ec1n t\u1ea3ng s\u1ea3n xu\u1ea5t ra d\u1eef li\u1ec7u, kh\u00e1c v\u1edbi Ki\u1ec3m to\u00e1n BCTC truy\u1ec1n th\u1ed1ng t\u1eadp trung v\u00e0o t\u00ednh trung th\u1ef1c c\u1ee7a c\u00e1c s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c t\u1ea1o ra.\"\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\": \"Doanh nghi\u1ec7p n\u00e0o c\u1ea7n th\u1ef1c hi\u1ec7n Ki\u1ec3m to\u00e1n IT?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"M\u1ecdi doanh nghi\u1ec7p s\u1eed d\u1ee5ng CNTT \u0111\u1ec3 x\u1eed l\u00fd giao d\u1ecbch t\u00e0i ch\u00ednh quan tr\u1ecdng \u0111\u1ec1u c\u1ea7n Ki\u1ec3m to\u00e1n IT, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c c\u00f4ng ty c\u00f3 h\u1ec7 th\u1ed1ng ERP ph\u1ee9c t\u1ea1p, giao d\u1ecbch \u0111i\u1ec7n t\u1eed l\u1edbn ho\u1eb7c ch\u1ecbu s\u1ef1 qu\u1ea3n l\u00fd ph\u00e1p l\u00fd nghi\u00eam ng\u1eb7t.\"\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\": \"Ch\u1ee9ng ch\u1ec9 CISA l\u00e0 g\u00ec v\u00e0 c\u00f3 vai tr\u00f2 nh\u01b0 th\u1ebf n\u00e0o trong Ki\u1ec3m to\u00e1n IT?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"CISA (Certified Information Systems Auditor) l\u00e0 ch\u1ee9ng ch\u1ec9 qu\u1ed1c t\u1ebf uy t\u00edn nh\u1ea5t, ch\u1ee9ng nh\u1eadn chuy\u00ean gia c\u00f3 \u0111\u1ee7 ki\u1ebfn th\u1ee9c v\u00e0 k\u1ef9 n\u0103ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1, thi\u1ebft k\u1ebf ki\u1ec3m so\u00e1t v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh tu\u00e2n th\u1ee7 c\u1ee7a h\u1ec7 th\u1ed1ng CNTT.\"\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\": \"C\u00e1c khu\u00f4n kh\u1ed5 ki\u1ec3m so\u00e1t ph\u1ed5 bi\u1ebfn nh\u1ea5t \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong Ki\u1ec3m to\u00e1n IT 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\": \"C\u00e1c khu\u00f4n kh\u1ed5 ch\u00ednh bao g\u1ed3m COBIT (cho Qu\u1ea3n tr\u1ecb v\u00e0 Qu\u1ea3n l\u00fd CNTT) v\u00e0 ISO\/IEC 27001 (cho H\u1ec7 th\u1ed1ng Qu\u1ea3n l\u00fd An ninh Th\u00f4ng tin).\"\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\": \"Ki\u1ec3m to\u00e1n IT c\u00f3 gi\u00fap ph\u00e1t hi\u1ec7n gian l\u1eadn k\u1ebf to\u00e1n kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3, Ki\u1ec3m to\u00e1n IT gi\u00fap ph\u00e1t hi\u1ec7n gian l\u1eadn th\u00f4ng qua vi\u1ec7c ph\u00e2n t\u00edch quy\u1ec1n h\u1ea1n ng\u01b0\u1eddi d\u00f9ng (SoD) v\u00e0 s\u1eed d\u1ee5ng c\u00e1c k\u1ef9 thu\u1eadt ph\u00e2n t\u00edch d\u1eef li\u1ec7u chuy\u00ean s\u00e2u (CAATs) \u0111\u1ec3 t\u00ecm ki\u1ebfm giao d\u1ecbch b\u1ea5t th\u01b0\u1eddng.\"\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\": \"Ki\u1ec3m to\u00e1n IT x\u1eed l\u00fd th\u00e1ch th\u1ee9c t\u1eeb \u0110i\u1ec7n to\u00e1n \u0110\u00e1m m\u00e2y (Cloud) nh\u01b0 th\u1ebf n\u00e0o?\",\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 IT x\u1eed l\u00fd th\u00e1ch th\u1ee9c Cloud b\u1eb1ng c\u00e1ch \u0111\u00e1nh gi\u00e1 B\u00e1o c\u00e1o SOC (ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u1ee7a nh\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5) v\u00e0 xem x\u00e9t c\u00e1c \u0111i\u1ec1u kho\u1ea3n tu\u00e2n th\u1ee7 trong h\u1ee3p \u0111\u1ed3ng SLA.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n<button class=\"rank-math-content-ai-tooltip\">AI\u306b\u3088\u308b\u7c21\u7d20\u5316<\/button><\/p>","protected":false},"excerpt":{"rendered":"<p>Ki\u1ec3m to\u00e1n IT l\u00e0 quy tr\u00ecnh \u0111\u00e1nh gi\u00e1 \u0111\u1ed9c l\u1eadp c\u00e1c h\u1ec7 th\u1ed1ng, c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng v\u00e0 ho\u1ea1t \u0111\u1ed9ng CNTT c\u1ee7a doanh nghi\u1ec7p. M\u1ee5c ti\u00eau l\u00e0 \u0111\u1ea3m b\u1ea3o h\u1ec7 th\u1ed1ng b\u1ea3o v\u1ec7 t\u00e0i s\u1ea3n hi\u1ec7u qu\u1ea3, duy tr\u00ec t\u00ednh to\u00e0n v\u1eb9n v\u00e0 \u0111\u1ed9 tin c\u1eady c\u1ee7a d\u1eef li\u1ec7u k\u1ebf to\u00e1n, v\u1eadn h\u00e0nh \u0111\u00fang quy tr\u00ecnh v\u00e0 tu\u00e2n th\u1ee7 m\u1ee5c ti\u00eau kinh doanh. Trong b\u1ed1i c\u1ea3nh kinh t\u1ebf s\u1ed1, khi m\u1ecdi giao d\u1ecbch v\u00e0 ghi nh\u1eadn k\u1ebf to\u00e1n \u0111\u1ec1u qua h\u1ec7 th\u1ed1ng \u0111i\u1ec7n t\u1eed, ki\u1ec3m to\u00e1n IT tr\u1edf th\u00e0nh n\u1ec1n t\u1ea3ng quan tr\u1ecdng, c\u1ee7ng c\u1ed1 ni\u1ec1m tin c\u1ee7a c\u00e1c b\u00ean li\u00ean quan v\u00e0o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 minh b\u1ea1ch c\u1ee7a [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4087,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4084","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/4084","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/comments?post=4084"}],"version-history":[{"count":3,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/4084\/revisions"}],"predecessor-version":[{"id":4542,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/4084\/revisions\/4542"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/4087"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=4084"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=4084"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=4084"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}