{"id":4363,"date":"2025-12-30T18:42:32","date_gmt":"2025-12-31T01:42:32","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4363"},"modified":"2025-12-30T18:42:52","modified_gmt":"2025-12-31T01:42:52","slug":"kiem-toan-nganh-cong-nghe","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-nganh-cong-nghe\/","title":{"rendered":"\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u696d\u754c\u306e\u76e3\u67fb: \u30ea\u30b9\u30af\u7ba1\u7406\u3068 IT \u30b7\u30b9\u30c6\u30e0\u306e\u4fe1\u983c\u6027\u5411\u4e0a\u306e\u9375\u3002"},"content":{"rendered":"<p>IT \u76e3\u67fb\u306f\u3082\u306f\u3084\u5358\u306a\u308b\u6280\u8853\u7684\u306a\u8981\u4ef6\u3067\u306f\u306a\u304f\u3001\u73fe\u4ee3\u306e\u30d3\u30b8\u30cd\u30b9\u7ba1\u7406\u306e\u57fa\u790e\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Cong-nghe-thong-tin\/Nghi-dinh-13-2023-ND-CP-bao-ve-du-lieu-ca-nhan-465185.aspx\" target=\"_blank\" rel=\"noopener\">\u653f\u4ee413\/2023\/ND-CP<\/a>\u6a5f\u5bc6\u30c7\u30fc\u30bf\u3092\u6271\u3046\u7d44\u7e54\u306f\u3001\u6cd5\u7684\u30ea\u30b9\u30af\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u3001\u5b9a\u671f\u7684\u306a\u60c5\u5831\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u7ba1\u7406\u3068\u8a55\u4fa1\u306e\u305f\u3081\u306e\u30e1\u30ab\u30cb\u30ba\u30e0\u3092\u78ba\u7acb\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002IT\u76e3\u67fb\u306f\u3001\u30c7\u30b8\u30bf\u30eb\u8cc7\u7523\u3092\u4fdd\u8b77\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u7279\u306bERP\u3084\u30af\u30e9\u30a6\u30c9\u30b3\u30f3\u30d4\u30e5\u30fc\u30c6\u30a3\u30f3\u30b0\u4e0a\u3067\u904b\u7528\u3055\u308c\u3066\u3044\u308b\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306b\u304a\u3044\u3066\u3001\u8ca1\u52d9\u5831\u544a\u306e\u900f\u660e\u6027\u3092\u8a3c\u660e\u3059\u308b\u305f\u3081\u306e\u57fa\u76e4\u3068\u3057\u3066\u3082\u6a5f\u80fd\u3057\u307e\u3059\u3002<\/p>\n<p>\u5b9f\u969b\u306b\u306f\u3001IT 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rel=\"noopener\">\u56de\u89a7214\/2012\/TT-BTC<\/a>\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u696d\u754c\u306e\u76e3\u67fb\u306f\u3001\u30c7\u30fc\u30bf\u306e\u5b8c\u5168\u6027\u3092\u8a55\u4fa1\u3059\u308b\u3053\u3068\u3067\u3001\u30b7\u30b9\u30c6\u30e0\u306e\u8106\u5f31\u6027\u3084\u6280\u8853\u7684\u306a\u4e0d\u6b63\u884c\u70ba\u304c\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u6570\u5024\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u4f01\u696d\u304c\u30c7\u30b8\u30bf\u30eb\u30c8\u30e9\u30f3\u30b9\u30d5\u30a9\u30fc\u30e1\u30fc\u30b7\u30e7\u30f3\u306e\u904e\u7a0b\u3067\u7a4d\u6975\u7684\u306b\u30ea\u30b9\u30af\u3092\u7ba1\u7406\u3059\u308b\u305f\u3081\u306e\u5305\u62ec\u7684\u306a\u8996\u70b9\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/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 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>\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u5206\u91ce\u3067\u4f01\u696d\u304c\u5b9a\u671f\u7684\u306a\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u306f\u306a\u305c\u3067\u3059\u304b?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-nganh-cong-nghe\/#Moi_lien_he_mat_thiet_giua_IT_Audit_va_Kiem_toan_tai_chinh\" >IT\u76e3\u67fb\u3068\u8ca1\u52d9\u76e3\u67fb\u306e\u5bc6\u63a5\u306a\u95a2\u4fc2<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-nganh-cong-nghe\/#Pham_vi_va_cac_linh_vuc_trong_tam_cua_kiem_toan_nganh_cong_nghe\" >\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u696d\u754c\u306e\u76e3\u67fb\u306e\u7bc4\u56f2\u3068\u4e3b\u306a\u7126\u70b9\u9818\u57df\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-nganh-cong-nghe\/#Kiem_toan_ha_tang_CNTT_va_mang_IT_Infrastructure\" >IT\u30a4\u30f3\u30d5\u30e9\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u3068\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u76e3\u67fb<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-nganh-cong-nghe\/#Kiem_toan_ung_dung_va_phan_mem_Application_Audit\" >\u30a2\u30d7\u30ea\u30b1\u30fc\u30b7\u30e7\u30f3\u3068\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u76e3\u67fb<\/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-nganh-cong-nghe\/#Kiem_toan_quan_tri_du_lieu_va_bao_mat_thong_tin\" >\u30c7\u30fc\u30bf\u30ac\u30d0\u30ca\u30f3\u30b9\u3068\u60c5\u5831\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u76e3\u67fb<\/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-nganh-cong-nghe\/#Kiem_toan_quy_trinh_quan_ly_su_thay_doi_Change_Management\" >\u5909\u66f4\u7ba1\u7406\u30d7\u30ed\u30bb\u30b9\u306e\u76e3\u67fb\u3002<\/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-nganh-cong-nghe\/#Cac_tieu_chi_lua_chon_don_vi_cung_cap_dich_vu_kiem_toan_nganh_cong_nghe\" >\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u696d\u754c\u306e\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u3092\u9078\u629e\u3059\u308b\u305f\u3081\u306e\u57fa\u6e96\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-nganh-cong-nghe\/#Quy_trinh_thuc_hien_kiem_toan_nganh_cong_nghe_chuan_muc\" 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class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-nganh-cong-nghe\/#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-14\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-nganh-cong-nghe\/#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-15\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-nganh-cong-nghe\/#Cau_hoi_thuong_gap_ve_kiem_toan_nganh_cong_nghe\" >\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u696d\u754c\u306b\u304a\u3051\u308b\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-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-nganh-cong-nghe\/#Kiem_toan_IT_va_kiem_toan_tai_chinh_co_bat_buoc_phai_thuc_hien_cung_nhau_khong\" >IT \u76e3\u67fb\u3068\u8ca1\u52d9\u76e3\u67fb\u306f\u4e00\u7dd2\u306b\u5b9f\u884c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304b?<\/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-nganh-cong-nghe\/#Chi_phi_thuc_hien_kiem_toan_IT_co_cao_khong\" >IT \u76e3\u67fb\u306b\u306f\u3069\u308c\u304f\u3089\u3044\u306e\u8cbb\u7528\u304c\u304b\u304b\u308a\u307e\u3059\u304b?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-nganh-cong-nghe\/#Doanh_nghiep_nho_co_can_thuc_hien_khong\" >\u4e2d\u5c0f\u4f01\u696d\u306f\u3053\u308c\u3092\u5b9f\u884c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304b?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-nganh-cong-nghe\/#Kiem_toan_nganh_cong_nghe_co_bao_gom_danh_gia_an_toan_du_lieu_va_bao_mat_thong_tin_khong\" >\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u696d\u754c\u306e\u76e3\u67fb\u306b\u306f\u3001\u30c7\u30fc\u30bf \u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u3068\u60c5\u5831\u30d7\u30e9\u30a4\u30d0\u30b7\u30fc\u306e\u8a55\u4fa1\u304c\u542b\u307e\u308c\u307e\u3059\u304b?<\/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-nganh-cong-nghe\/#Ket_qua_kiem_toan_IT_co_ho_tro_doanh_nghiep_khi_thanh_tra_hoac_goi_von_khong\" >IT \u76e3\u67fb\u306e\u7d50\u679c\u306f\u3001\u691c\u67fb\u3084\u8cc7\u91d1\u8abf\u9054\u306e\u969b\u306b\u4f01\u696d\u306b\u5f79\u7acb\u3061\u307e\u3059\u304b?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Kiem_toan_nganh_cong_nghe_la_gi_Khung_phap_ly_va_chuan_muc_ap_dung\"><\/span><b>\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u696d\u754c\u306e\u76e3\u67fb\u3068\u306f\u4f55\u3067\u3059\u304b\uff1f\u6cd5\u7684\u67a0\u7d44\u307f\u3068\u9069\u7528\u53ef\u80fd\u306a\u57fa\u6e96\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u696d\u754c\u306b\u304a\u3051\u308b\u76e3\u67fb\u3068\u306f\u3001\u7d44\u7e54\u306eIT\u30a4\u30f3\u30d5\u30e9\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u3001\u30a2\u30d7\u30ea\u30b1\u30fc\u30b7\u30e7\u30f3\u3001\u304a\u3088\u3073\u30d3\u30b8\u30cd\u30b9\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3051\u308b\u5185\u90e8\u7d71\u5236\u3092\u4f53\u7cfb\u7684\u306b\u8abf\u67fb\u30fb\u8a55\u4fa1\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u305d\u306e\u4e3b\u306a\u76ee\u7684\u306f\u3001\u3042\u3089\u3086\u308b\u72b6\u6cc1\u4e0b\u306b\u304a\u3044\u3066IT\u30b7\u30b9\u30c6\u30e0\u304c\u8cc7\u7523\u3092\u4fdd\u8b77\u3057\u3001\u30c7\u30fc\u30bf\u306e\u6574\u5408\u6027\u3092\u7dad\u6301\u3057\u306a\u304c\u3089\u3001\u30d3\u30b8\u30cd\u30b9\u306e\u6226\u7565\u76ee\u6a19\u3092\u52b9\u679c\u7684\u306b\u30b5\u30dd\u30fc\u30c8\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u4fdd\u8a3c\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4365\" aria-describedby=\"caption-attachment-4365\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4365\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-nganh-cong-nghe-la-gi_-Khung-phap-ly-va-chuan-muc-ap-dung.jpg\" alt=\"Ki\u1ec3m to\u00e1n ng\u00e0nh c\u00f4ng ngh\u1ec7 l\u00e0 g\u00ec_ Khung ph\u00e1p l\u00fd v\u00e0 chu\u1ea9n m\u1ef1c \u00e1p d\u1ee5ng\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-nganh-cong-nghe-la-gi_-Khung-phap-ly-va-chuan-muc-ap-dung.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-nganh-cong-nghe-la-gi_-Khung-phap-ly-va-chuan-muc-ap-dung-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-nganh-cong-nghe-la-gi_-Khung-phap-ly-va-chuan-muc-ap-dung-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-nganh-cong-nghe-la-gi_-Khung-phap-ly-va-chuan-muc-ap-dung-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-nganh-cong-nghe-la-gi_-Khung-phap-ly-va-chuan-muc-ap-dung-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4365\" class=\"wp-caption-text\">\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u696d\u754c\u306e\u76e3\u67fb\u3068\u306f\u4f55\u3067\u3059\u304b\uff1f\u6cd5\u7684\u67a0\u7d44\u307f\u3068\u9069\u7528\u53ef\u80fd\u306a\u57fa\u6e96\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0\u3067\u306f\u3001\u3053\u306e\u6d3b\u52d5\u306f\u6570\u591a\u304f\u306e\u6cd5\u7684\u6587\u66f8\u3068\u56fd\u969b\u57fa\u6e96\u306b\u3088\u3063\u3066\u898f\u5236\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u6cd5\u7684\u67a0\u7d44\u307f\u3092\u5fb9\u5e95\u7684\u306b\u7406\u89e3\u3059\u308b\u3053\u3068\u306f\u3001\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u5206\u91ce\u306e\u6b63\u78ba\u306a\u76e3\u67fb\u3092\u5b9f\u65bd\u3057\u3001\u7d44\u7e54\u306e\u6700\u9ad8\u30ec\u30d9\u30eb\u306e\u6cd5\u4ee4\u9075\u5b88\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306e\u524d\u63d0\u6761\u4ef6\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>\u95a2\u9023\u3059\u308b\u6cd5\u7684\u6587\u66f8\u304a\u3088\u3073\u57fa\u6e96\u306e\u6982\u8981\u8868<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u3044\u3044\u3048\u3002<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u30c6\u30ad\u30b9\u30c8 \/ \u6a19\u6e96<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u4e3b\u306a\u8abf\u6574<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2015\u5e74\u30b5\u30a4\u30d0\u30fc\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u6cd5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30b5\u30a4\u30d0\u30fc\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u306e\u78ba\u4fdd\u3068\u7d44\u7e54\u306e\u8cac\u4efb\u306b\u95a2\u3059\u308b\u898f\u5236\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0\u76e3\u67fb\u57fa\u6e96\u7b2c315\u53f7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">IT \u30b7\u30b9\u30c6\u30e0\u3092\u901a\u3058\u3066\u91cd\u5927\u306a\u865a\u507d\u8868\u793a\u306e\u30ea\u30b9\u30af\u3092\u7279\u5b9a\u3057\u3001\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u653f\u4ee413\/2023\/ND-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u500b\u4eba\u60c5\u5831\u4fdd\u8b77\u306b\u95a2\u3059\u308b\u898f\u5236\u3068\u5f71\u97ff\u8a55\u4fa1\u306e\u8cac\u4efb\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">COBIT\u30ac\u30d0\u30ca\u30f3\u30b9\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">IT \u76e3\u67fb\u4eba\u306e\u305f\u3081\u306e\u5171\u901a\u306e IT \u30ac\u30d0\u30ca\u30f3\u30b9\u304a\u3088\u3073\u7ba1\u7406\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">ISO\/IEC 27001<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u60c5\u5831\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0 (ISMS) \u306e\u56fd\u969b\u898f\u683c\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Tai_sao_doanh_nghiep_can_thuc_hien_kiem_toan_nganh_cong_nghe_dinh_ky\"><\/span><b>\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u5206\u91ce\u3067\u4f01\u696d\u304c\u5b9a\u671f\u7684\u306a\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u306f\u306a\u305c\u3067\u3059\u304b?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u30b5\u30a4\u30d0\u30fc\u72af\u7f6a\u306e\u5897\u52a0\u3068\u3044\u3046\u72b6\u6cc1\u4e0b\u306b\u304a\u3044\u3066\u3001\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u696d\u754c\u306e\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3084\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u30b7\u30b9\u30c6\u30e0\u306e\u8106\u5f31\u6027\u3092\u65e9\u671f\u306b\u767a\u898b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u9867\u5ba2\u30c7\u30fc\u30bf\u304c\u6975\u3081\u3066\u8cb4\u91cd\u3067\u3042\u308a\u3001\u653b\u6483\u306e\u683c\u597d\u306e\u6a19\u7684\u3068\u306a\u308b\u91d1\u878d\u6a5f\u95a2\u3001\u9280\u884c\u3001e\u30b3\u30de\u30fc\u30b9\u4f01\u696d\u306b\u3068\u3063\u3066\u7279\u306b\u91cd\u8981\u3067\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4367\" aria-describedby=\"caption-attachment-4367\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4367\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tai-sao-doanh-nghiep-can-thuc-hien-kiem-toan-nganh-cong-nghe-dinh-ky.jpg\" alt=\"T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n ng\u00e0nh c\u00f4ng ngh\u1ec7 \u0111\u1ecbnh k\u1ef3\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tai-sao-doanh-nghiep-can-thuc-hien-kiem-toan-nganh-cong-nghe-dinh-ky.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tai-sao-doanh-nghiep-can-thuc-hien-kiem-toan-nganh-cong-nghe-dinh-ky-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tai-sao-doanh-nghiep-can-thuc-hien-kiem-toan-nganh-cong-nghe-dinh-ky-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tai-sao-doanh-nghiep-can-thuc-hien-kiem-toan-nganh-cong-nghe-dinh-ky-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tai-sao-doanh-nghiep-can-thuc-hien-kiem-toan-nganh-cong-nghe-dinh-ky-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4367\" class=\"wp-caption-text\">\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u5206\u91ce\u3067\u4f01\u696d\u304c\u5b9a\u671f\u7684\u306a\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u306f\u306a\u305c\u3067\u3059\u304b?<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u696d\u754c\u306e\u76e3\u67fb\u306f\u3001\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u306b\u52a0\u3048\u3066\u3001IT\u6295\u8cc7\u306e\u52b9\u7387\u6027\u306b\u3082\u7126\u70b9\u3092\u5f53\u3066\u3066\u3044\u307e\u3059\u3002\u76e3\u67fb\u4eba\u306f\u30dc\u30c8\u30eb\u30cd\u30c3\u30af\u3092\u7279\u5b9a\u3057\u3001\u904b\u7528\u30d7\u30ed\u30bb\u30b9\u306e\u6700\u9069\u5316\u3068\u4e0d\u8981\u306a\u6280\u8853\u30b3\u30b9\u30c8\u306e\u524a\u6e1b\u306b\u5411\u3051\u305f\u63d0\u8a00\u3092\u884c\u3044\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u4f01\u696d\u306f\u975e\u52b9\u7387\u306aERP\u30b7\u30b9\u30c6\u30e0\u3078\u306e\u30ea\u30bd\u30fc\u30b9\u306e\u7121\u99c4\u9063\u3044\u3092\u56de\u907f\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Moi_lien_he_mat_thiet_giua_IT_Audit_va_Kiem_toan_tai_chinh\"><\/span><b>IT\u76e3\u67fb\u3068\u8ca1\u52d9\u76e3\u67fb\u306e\u5bc6\u63a5\u306a\u95a2\u4fc2<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">VSA 315\u306b\u3088\u308c\u3070\u3001\u8ca1\u52d9\u76e3\u67fb\u4eba\u306f\u76e3\u67fb\u5bfe\u8c61\u4f01\u696d\u306eIT\u74b0\u5883\u3092\u5fb9\u5e95\u7684\u306b\u7406\u89e3\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002IT\u4e00\u822c\u7d71\u5236\uff08ITGC\uff09\u304c\u4fe1\u983c\u3067\u304d\u306a\u3044\u5834\u5408\u3001\u4f1a\u8a08\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u304b\u3089\u62bd\u51fa\u3055\u308c\u305f\u8ca1\u52d9\u30c7\u30fc\u30bf\u306e\u6b63\u78ba\u6027\u304c\u7591\u554f\u8996\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u696d\u754c\u306e\u76e3\u67fb\u4eba\u306f\u3001\u3042\u3089\u3086\u308b\u30c7\u30b8\u30bf\u30eb\u7d4c\u6e08\u53d6\u5f15\u306e\u771f\u6b63\u6027\u3092\u5b88\u308b\u300c\u9580\u756a\u300d\u3068\u3057\u3066\u6a5f\u80fd\u3057\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Pham_vi_va_cac_linh_vuc_trong_tam_cua_kiem_toan_nganh_cong_nghe\"><\/span><b>\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u696d\u754c\u306e\u76e3\u67fb\u306e\u7bc4\u56f2\u3068\u4e3b\u306a\u7126\u70b9\u9818\u57df\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u696d\u754c\u306e\u76e3\u67fb\u306e\u7bc4\u56f2\u306f\u975e\u5e38\u306b\u5e83\u304f\u3001\u7269\u7406\u30a4\u30f3\u30d5\u30e9\u304b\u3089\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u30a2\u30eb\u30b4\u30ea\u30ba\u30e0\u307e\u3067\u3092\u7db2\u7f85\u3057\u3066\u3044\u307e\u3059\u3002\u4f01\u696d\u306f\u3001\u5177\u4f53\u7684\u306a\u30cb\u30fc\u30ba\u306b\u5fdc\u3058\u3066\u3001\u5305\u62ec\u7684\u306a\u76e3\u67fb\u307e\u305f\u306f\u30c6\u30fc\u30de\u5225\u76e3\u67fb\u3092\u9078\u629e\u3057\u3001\u30b3\u30b9\u30c8\u3092\u6700\u9069\u5316\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_ha_tang_CNTT_va_mang_IT_Infrastructure\"><\/span><b>IT\u30a4\u30f3\u30d5\u30e9\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u3068\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u76e3\u67fb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u5206\u91ce\u3067\u306f\u3001\u30b5\u30fc\u30d0\u30fc\u3001\u30b9\u30c8\u30ec\u30fc\u30b8\u30c7\u30d0\u30a4\u30b9\u3001\u304a\u3088\u3073\u793e\u5185\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u30b7\u30b9\u30c6\u30e0\u306e\u5b89\u5b9a\u6027\u3092\u8a55\u4fa1\u3057\u307e\u3059\u3002\u76e3\u67fb\u4eba\u306f\u3001\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u69cb\u6210\u56f3\u3001\u30d5\u30a1\u30a4\u30a2\u30a6\u30a9\u30fc\u30eb\u69cb\u6210\u3001\u30ea\u30e2\u30fc\u30c8\u63a5\u7d9a\u30d7\u30ed\u30c8\u30b3\u30eb\u3092\u691c\u67fb\u3057\u3001\u5916\u90e8\u304b\u3089\u306e\u4e0d\u6b63\u30a2\u30af\u30bb\u30b9\u3092\u5fb9\u5e95\u7684\u306b\u9632\u6b62\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_ung_dung_va_phan_mem_Application_Audit\"><\/span><b>\u30a2\u30d7\u30ea\u30b1\u30fc\u30b7\u30e7\u30f3\u3068\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u76e3\u67fb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">ERP\uff08SAP\u3001Oracle\u3001Dynamics\uff09\u306a\u3069\u306e\u30b3\u30a2\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3084\u30ab\u30b9\u30bf\u30e0\u958b\u767a\u30a2\u30d7\u30ea\u30b1\u30fc\u30b7\u30e7\u30f3\u306b\u7126\u70b9\u3092\u5f53\u3066\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u5206\u91ce\u306e\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u76e3\u67fb\u3067\u306f\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u30bd\u30fc\u30b9\u30b3\u30fc\u30c9\u5185\u306e\u8ad6\u7406\u30a8\u30e9\u30fc\u3084\u30c7\u30fc\u30bf\u4e0d\u6b63\u3092\u9632\u6b62\u3059\u308b\u305f\u3081\u306b\u3001\u5165\u529b\u3001\u51e6\u7406\u3001\u51fa\u529b\u306e\u5236\u5fa1\u3092\u691c\u8a3c\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_quan_tri_du_lieu_va_bao_mat_thong_tin\"><\/span><b>\u30c7\u30fc\u30bf\u30ac\u30d0\u30ca\u30f3\u30b9\u3068\u60c5\u5831\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u76e3\u67fb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30c7\u30fc\u30bf\u306f\u30c7\u30b8\u30bf\u30eb\u30d3\u30b8\u30cd\u30b9\u306b\u3068\u3063\u3066\u6700\u5927\u306e\u30ea\u30b9\u30af\u3067\u3059\u3002\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u696d\u754c\u306e\u76e3\u67fb\u3067\u306f\u3001\u30c7\u30fc\u30bf\u306e\u53ce\u96c6\u3001\u4fdd\u7ba1\u3001\u30d0\u30c3\u30af\u30a2\u30c3\u30d7\u3001\u305d\u3057\u3066\u30a4\u30f3\u30b7\u30c7\u30f3\u30c8\u767a\u751f\u5f8c\u306e\u5fa9\u65e7\u65b9\u6cd5\u3092\u8a55\u4fa1\u3057\u307e\u3059\u3002\u30b5\u30a4\u30d0\u30fc\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u6cd5\u3068\u30d7\u30e9\u30a4\u30d0\u30b7\u30fc\u898f\u5236\u3078\u306e\u6e96\u62e0\u306f\u3001\u6cd5\u7684\u30ea\u30b9\u30af\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306e\u6700\u3082\u91cd\u8981\u306a\u8a55\u4fa1\u57fa\u6e96\u3067\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_quy_trinh_quan_ly_su_thay_doi_Change_Management\"><\/span><b>\u5909\u66f4\u7ba1\u7406\u30d7\u30ed\u30bb\u30b9\u306e\u76e3\u67fb\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30b7\u30b9\u30c6\u30e0\u969c\u5bb3\u306e\u4e00\u822c\u7684\u306a\u539f\u56e0\u306f\u3001\u7ba1\u7406\u3055\u308c\u3066\u3044\u306a\u3044\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\u3067\u3059\u3002\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u696d\u754c\u306e\u76e3\u67fb\u3067\u306f\u3001\u3059\u3079\u3066\u306e\u5909\u66f4\u304c\u5b8c\u5168\u306b\u627f\u8a8d\u3001\u30c6\u30b9\u30c8\u3055\u308c\u3001\u8a18\u9332\u3055\u308c\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u4f01\u696d\u306f\u6280\u8853\u7684\u306a\u554f\u984c\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306b\u8fc5\u901f\u306b\u8ffd\u8de1\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_tieu_chi_lua_chon_don_vi_cung_cap_dich_vu_kiem_toan_nganh_cong_nghe\"><\/span><b>\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u696d\u754c\u306e\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u3092\u9078\u629e\u3059\u308b\u305f\u3081\u306e\u57fa\u6e96\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">IT \u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u30d1\u30fc\u30c8\u30ca\u30fc\u3092\u9078\u629e\u3059\u308b\u969b\u3001\u4f01\u696d\u306f\u53b3\u683c\u306a\u5c02\u9580\u7684\u57fa\u6e96\u306b\u57fa\u3065\u3044\u3066\u6c7a\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4364\" aria-describedby=\"caption-attachment-4364\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4364\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-tieu-chi-lua-chon-don-vi-cung-cap-dich-vu-kiem-toan-nganh-cong-nghe.jpg\" alt=\"C\u00e1c ti\u00eau ch\u00ed l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n ng\u00e0nh c\u00f4ng ngh\u1ec7\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-tieu-chi-lua-chon-don-vi-cung-cap-dich-vu-kiem-toan-nganh-cong-nghe.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-tieu-chi-lua-chon-don-vi-cung-cap-dich-vu-kiem-toan-nganh-cong-nghe-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-tieu-chi-lua-chon-don-vi-cung-cap-dich-vu-kiem-toan-nganh-cong-nghe-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-tieu-chi-lua-chon-don-vi-cung-cap-dich-vu-kiem-toan-nganh-cong-nghe-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-tieu-chi-lua-chon-don-vi-cung-cap-dich-vu-kiem-toan-nganh-cong-nghe-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4364\" class=\"wp-caption-text\">\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u696d\u754c\u306e\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u3092\u9078\u629e\u3059\u308b\u305f\u3081\u306e\u57fa\u6e96\u3002<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30eb\u30e9\u30a4\u30bb\u30f3\u30b9:<\/b><span style=\"font-weight: 400;\"> \u30c1\u30fc\u30e0\u306f\u3001CISA\u3001CISSP\u3001CISM \u306a\u3069\u306e\u56fd\u969b\u8a8d\u5b9a\u8cc7\u683c\u3092\u53d6\u5f97\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5b9f\u52d9\u7d4c\u9a13:<\/b><span style=\"font-weight: 400;\"> \u3053\u306e\u90e8\u7f72\u306f\u3053\u308c\u307e\u3067\u306b\u3082\u3001\u540c\u898f\u6a21\u306e\u7d44\u7e54\u3092\u5bfe\u8c61\u306b\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u696d\u754c\u306e\u76e3\u67fb\u3092\u5b9f\u65bd\u3057\u3066\u304d\u307e\u3057\u305f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6cd5\u5f8b\u3092\u7406\u89e3\u3059\u308b:<\/b><span style=\"font-weight: 400;\"> \u30b5\u30a4\u30d0\u30fc\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u3001\u4f1a\u8a08\u3001\u7a0e\u52d9\u57fa\u6e96\u306b\u95a2\u3059\u308b\u30d9\u30c8\u30ca\u30e0\u306e\u898f\u5236\u3092\u7fd2\u5f97\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5305\u62ec\u7684\u306a\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3:<\/b><span style=\"font-weight: 400;\"> \u30b7\u30b9\u30c6\u30e0\u30a8\u30e9\u30fc\u3092\u6307\u6458\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u5b9f\u7528\u7684\u306a\u6539\u5584\u8a08\u753b\u3092\u63d0\u4f9b\u3067\u304d\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_kiem_toan_nganh_cong_nghe_chuan_muc\"><\/span><b>\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u696d\u754c\u5411\u3051\u306e\u6a19\u6e96\u5316\u3055\u308c\u305f\u76e3\u67fb\u624b\u9806\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6700\u826f\u306e\u7d50\u679c\u3092\u5f97\u308b\u306b\u306f\u3001\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u3092\u79d1\u5b66\u7684\u306b\u5b9f\u65bd\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8a08\u753b:<\/b><span style=\"font-weight: 400;\"> IT \u30b7\u30b9\u30c6\u30e0\u306e\u898f\u6a21\u306b\u57fa\u3065\u3044\u3066\u7bc4\u56f2\u3092\u5b9a\u7fa9\u3057\u3001\u521d\u671f\u30ea\u30b9\u30af\u8a55\u4fa1\u3092\u5b9f\u65bd\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u73fe\u5730\u8abf\u67fb\uff1a<\/b><span style=\"font-weight: 400;\"> IT \u62c5\u5f53\u8005\u306b\u30a4\u30f3\u30bf\u30d3\u30e5\u30fc\u3057\u3001\u76e3\u67fb\u8a3c\u62e0 (\u69cb\u6210\u306e\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8\u3001\u30ed\u30b0 \u30d5\u30a1\u30a4\u30eb) \u3092\u53ce\u96c6\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30c6\u30b9\u30c8:<\/b><span style=\"font-weight: 400;\"> \u4fb5\u5165\u30c6\u30b9\u30c8 (Pentest) \u3092\u5b9f\u884c\u3057\u3001\u30e6\u30fc\u30b6\u30fc\u306e\u30a2\u30af\u30bb\u30b9\u6a29\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8a55\u4fa1\u3068\u8981\u7d04:<\/b><span style=\"font-weight: 400;\"> \u8abf\u67fb\u7d50\u679c\u306f\u3001COBIT \u306a\u3069\u306e\u56fd\u969b\u6a19\u6e96\u306b\u57fa\u3065\u3044\u3066\u5206\u6790\u3055\u308c\u307e\u3057\u305f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30ec\u30dd\u30fc\u30c8\u751f\u6210:<\/b><span style=\"font-weight: 400;\"> \u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u696d\u754c\u306e\u76e3\u67fb\u7d50\u679c\u306b\u95a2\u3059\u308b\u30ec\u30dd\u30fc\u30c8\u3068\u3001\u30ea\u30b9\u30af\u3092\u8efd\u6e1b\u3059\u308b\u305f\u3081\u306e\u5177\u4f53\u7684\u306a\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u4e00\u822c\u7684\u306a\u6280\u8853\u76e3\u67fb\u306e\u7a2e\u985e\u306e\u6bd4\u8f03\u8868<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u57fa\u6e96<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u696d\u52d9\u76e3\u67fb<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u76e3\u67fb<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u76ee\u7684<\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u306e\u9075\u5b88\u3092\u78ba\u5b9f\u306b\u3057\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30b7\u30b9\u30c6\u30e0\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u306e\u5411\u4e0a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30b5\u30a4\u30d0\u30fc\u653b\u6483\u3078\u306e\u5bfe\u6297<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u7269\u4f53<\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6cd5\u4ee4\u3068\u901a\u9054<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">IT\u30d7\u30ed\u30bb\u30b9\u3068\u30b3\u30b9\u30c8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30d5\u30a1\u30a4\u30a2\u30a6\u30a9\u30fc\u30eb\u3001\u30c7\u30fc\u30bf\u6697\u53f7\u5316<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u983b\u5ea6<\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5e74\u9593<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u3088\u308b\u3068<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3\uff5e6\u30f6\u6708\u3054\u3068<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_rui_ro_chinh_khi_thieu_sot_trong_kiem_toan_nganh_cong_nghe\"><\/span><b>\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u696d\u754c\u306b\u304a\u3051\u308b\u76e3\u67fb\u4e0d\u5099\u306e\u4e3b\u306a\u30ea\u30b9\u30af\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u696d\u754c\u306b\u304a\u3044\u3066\u76e3\u67fb\u3092\u7121\u8996\u3059\u308b\u3053\u3068\u306f\u3001\u58ca\u6ec5\u7684\u306a\u8ca1\u52d9\u7684\u304a\u3088\u3073\u8a55\u5224\u4e0a\u306e\u640d\u5bb3\u3092\u3082\u305f\u3089\u3059\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u6700\u3082\u660e\u767d\u306a\u30ea\u30b9\u30af\u306f\u9867\u5ba2\u60c5\u5831\u306e\u6f0f\u6d29\u3067\u3042\u308a\u3001\u3053\u308c\u306f\u653f\u4ee413\u53f7\u306b\u57fa\u3065\u304d\u6570\u5341\u5104\u30c9\u30f3\u306e\u884c\u653f\u7f70\u91d1\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u5e02\u5834\u3067\u306e\u8a55\u5224\u306e\u5931\u589c\u306f\u3001\u76f4\u63a5\u7684\u306a\u91d1\u92ad\u7684\u7f70\u5247\u3088\u308a\u3082\u6df1\u523b\u306a\u640d\u5bb3\u3092\u3082\u305f\u3089\u3059\u3053\u3068\u304c\u3088\u304f\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e8b\u696d\u7d99\u7d9a\u6027\u306e\u30ea\u30b9\u30af\u3082\u6df1\u523b\u3067\u3059\u3002\u30b9\u30c8\u30ec\u30fc\u30b8\u30b7\u30b9\u30c6\u30e0\u304c\u76e3\u67fb\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u30cf\u30fc\u30c9\u30a6\u30a7\u30a2\u969c\u5bb3\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306b\u4f01\u696d\u306f\u3059\u3079\u3066\u306e\u30c7\u30fc\u30bf\u3092\u5931\u3046\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u696d\u754c\u306e\u76e3\u67fb\u306f\u3001\u3042\u3089\u3086\u308b\u72b6\u6cc1\u306b\u304a\u3044\u3066\u30c7\u30fc\u30bf\u30d0\u30c3\u30af\u30a2\u30c3\u30d7\u30b7\u30ca\u30ea\u30aa\u304c\u5e38\u306b\u6a5f\u80fd\u3059\u308b\u3053\u3068\u3092\u4fdd\u8a3c\u3059\u308b\u91cd\u8981\u306a\u300c\u4fdd\u967a\u300d\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3055\u3089\u306b\u3001IT\u7ba1\u7406\u306e\u6b20\u5982\u306f\u5185\u90e8\u4e0d\u6b63\u3092\u5bb9\u6613\u306b\u62db\u304d\u307e\u3059\u3002\u7ba1\u7406\u8005\u6a29\u9650\u3092\u6301\u3064\u5f93\u696d\u54e1\u304c\u76e3\u7763\u4e0b\u306b\u306a\u304f\u3001\u75d5\u8de1\u3092\u6b8b\u3055\u305a\u306b\u4f1a\u8a08\u30c7\u30fc\u30bf\u3092\u6539\u3056\u3093\u3057\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u3046\u3057\u305f\u9ad8\u5ea6\u306a\u30cf\u30a4\u30c6\u30af\u4e0d\u6b63\u3092\u898b\u629c\u304f\u30b9\u30ad\u30eb\u3092\u6301\u3064\u306e\u306f\u3001\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u95a2\u9023\u306e\u76e3\u67fb\u5c02\u9580\u5bb6\u3060\u3051\u3067\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Xu_huong_moi_AI_va_Data_Analytics_trong_kiem_toan_nganh_cong_nghe\"><\/span><b>\u65b0\u305f\u306a\u30c8\u30ec\u30f3\u30c9\uff1a\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u696d\u754c\u306e\u76e3\u67fb\u306b\u304a\u3051\u308bAI\u3068\u30c7\u30fc\u30bf\u5206\u6790<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u30a4\u30f3\u30c0\u30b9\u30c8\u30ea\u30fc4.0\u306f\u76e3\u67fb\u306e\u5b9f\u65bd\u65b9\u6cd5\u3092\u6839\u672c\u7684\u306b\u5909\u9769\u3057\u307e\u3057\u305f\u3002\u73fe\u5728\u3067\u306f\u3001AI\u3068\u30d3\u30c3\u30b0\u30c7\u30fc\u30bf\u306e\u6d3b\u7528\u306b\u3088\u308a\u3001\u76e3\u67fb\u4eba\u306f\u78ba\u7387\u7684\u30b5\u30f3\u30d7\u30ea\u30f3\u30b0\u6cd5\u3092\u7528\u3044\u3066\u30c7\u30fc\u30bf\u30b5\u30f3\u30d7\u30eb\u3092\u691c\u67fb\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u7cbe\u5ea6\u304c\u5411\u4e0a\u3057\u3001\u6f5c\u5728\u7684\u306a\u30ea\u30b9\u30af\u50be\u5411\u3092\u8fc5\u901f\u306b\u691c\u51fa\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4368\" aria-describedby=\"caption-attachment-4368\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4368\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Xu-huong-moi_-AI-va-Data-Analytics-trong-kiem-toan-nganh-cong-nghe.jpg\" alt=\"Xu h\u01b0\u1edbng m\u1edbi_ AI v\u00e0 Data Analytics trong ki\u1ec3m to\u00e1n ng\u00e0nh c\u00f4ng ngh\u1ec7\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Xu-huong-moi_-AI-va-Data-Analytics-trong-kiem-toan-nganh-cong-nghe.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Xu-huong-moi_-AI-va-Data-Analytics-trong-kiem-toan-nganh-cong-nghe-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Xu-huong-moi_-AI-va-Data-Analytics-trong-kiem-toan-nganh-cong-nghe-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Xu-huong-moi_-AI-va-Data-Analytics-trong-kiem-toan-nganh-cong-nghe-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Xu-huong-moi_-AI-va-Data-Analytics-trong-kiem-toan-nganh-cong-nghe-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4368\" class=\"wp-caption-text\">\u65b0\u305f\u306a\u30c8\u30ec\u30f3\u30c9\uff1a\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u696d\u754c\u306e\u76e3\u67fb\u306b\u304a\u3051\u308bAI\u3068\u30c7\u30fc\u30bf\u5206\u6790<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7d99\u7d9a\u7684\u306a\u76e3\u67fb:<\/b><span style=\"font-weight: 400;\"> \u7d99\u7d9a\u7684\u306a\u76e3\u67fb\u306b\u3088\u308a\u3001\u81ea\u52d5\u5316\u30c4\u30fc\u30eb\u3092\u901a\u3058\u3066\u4e0d\u4e00\u81f4\u304c\u767a\u751f\u3059\u308b\u3068\u3059\u3050\u306b\u691c\u51fa\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>AI\u3092\u6d3b\u7528\u3057\u305f\u30ea\u30b9\u30af\u8a55\u4fa1:<\/b><span style=\"font-weight: 400;\"> \u30a2\u30eb\u30b4\u30ea\u30ba\u30e0\u3092\u4f7f\u7528\u3057\u3066\u5927\u898f\u6a21 ERP \u30b7\u30b9\u30c6\u30e0\u306e\u30ea\u30b9\u30af\u9818\u57df\u3092\u4e88\u6e2c\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u76e3\u67fb:<\/b><span style=\"font-weight: 400;\"> \u5206\u6563\u578b\u53f0\u5e33\u3092\u76e3\u67fb\u3059\u308b\u3053\u3068\u3067\u3001\u30c7\u30b8\u30bf\u30eb\u53d6\u5f15\u306e\u5b8c\u5168\u306a\u900f\u660e\u6027\u304c\u78ba\u4fdd\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u3089\u306e\u30c8\u30ec\u30f3\u30c9\u3092\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u696d\u754c\u306e\u76e3\u67fb\u306b\u9069\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u5927\u5e45\u306a\u6642\u9593\u7bc0\u7d04\u3092\u5b9f\u73fe\u3067\u304d\u307e\u3059\u3002\u540c\u6642\u306b\u3001\u624b\u4f5c\u696d\u306b\u3088\u308b\u4ecb\u5165\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u3001\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u4e2d\u306eIT\u904b\u7528\u30c1\u30fc\u30e0\u306e\u4e0d\u4fbf\u3092\u56de\u907f\u3067\u304d\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;\">\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u5206\u91ce\u306e\u76e3\u67fb\u306f\u3001\u30a4\u30f3\u30c0\u30b9\u30c8\u30ea\u30fc4.0\u30d3\u30b8\u30cd\u30b9\u306e\u6301\u7d9a\u53ef\u80fd\u6027\u306b\u3068\u3063\u3066\u4e0d\u53ef\u6b20\u306a\u8981\u7d20\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002IT\u30b7\u30b9\u30c6\u30e0\u3092\u7a4d\u6975\u7684\u306b\u8a55\u4fa1\u3059\u308b\u3053\u3068\u306f\u3001\u6cd5\u4ee4\u9075\u5b88\u306e\u78ba\u4fdd\u306b\u5f79\u7acb\u3064\u3060\u3051\u3067\u306a\u304f\u3001\u9867\u5ba2\u306e\u4fe1\u983c\u3092\u7372\u5f97\u3059\u308b\u3053\u3068\u3067\u7af6\u4e89\u512a\u4f4d\u6027\u3092\u7372\u5f97\u3059\u308b\u3053\u3068\u306b\u3082\u3064\u306a\u304c\u308a\u307e\u3059\u3002\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u30a4\u30f3\u30d5\u30e9\u304c\u5b89\u5168\u3067\u3042\u308c\u3070\u3001\u8ca1\u52d9\u60c5\u5831\u306e\u6d41\u308c\u306f\u5e38\u306b\u900f\u660e\u6027\u3068\u5b89\u5b9a\u6027\u3092\u4fdd\u3061\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u696d\u754c\u5411\u3051\u306e\u5c02\u9580\u7684\u306a\u76e3\u67fb\u4f1a\u793e\u3092\u304a\u63a2\u3057\u306a\u3089\u3001MAN \u2013 Master Accountant Network\u306b\u4eca\u3059\u3050\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002\u4f1a\u8a08\u3001\u7a0e\u52d9\u3001\u60c5\u5831\u6280\u8853\u306b\u95a2\u3059\u308b\u6df1\u3044\u77e5\u8b58\u3092\u6301\u3064\u5c02\u9580\u5bb6\u30c1\u30fc\u30e0\u304c\u304a\u5ba2\u69d8\u3092\u30b5\u30dd\u30fc\u30c8\u3044\u305f\u3057\u307e\u3059\u3002MAN\u306f\u3001\u5805\u7262\u306a\u7d4c\u55b6\u30b7\u30b9\u30c6\u30e0\u306e\u69cb\u7bc9\u3001\u6cd5\u4ee4\u9075\u5b88\u306e\u78ba\u4fdd\u3001\u305d\u3057\u3066\u4e8b\u696d\u52b9\u7387\u306e\u6700\u9069\u5316\u306b\u304a\u3044\u3066\u3001\u4f01\u696d\u306e\u7686\u69d8\u3092\u5168\u529b\u3067\u30b5\u30dd\u30fc\u30c8\u3044\u305f\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=\"Cau_hoi_thuong_gap_ve_kiem_toan_nganh_cong_nghe\"><\/span><b>\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u696d\u754c\u306b\u304a\u3051\u308b\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_va_kiem_toan_tai_chinh_co_bat_buoc_phai_thuc_hien_cung_nhau_khong\"><\/span>IT \u76e3\u67fb\u3068\u8ca1\u52d9\u76e3\u67fb\u306f\u4e00\u7dd2\u306b\u5b9f\u884c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\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\u6cd5\u7684\u306b\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u696d\u754c\u306b\u304a\u3051\u308b\u76e3\u67fb\u7d50\u679c\u306f\u3001\u5e74\u6b21\u5831\u544a\u66f8\u306e\u8ca1\u52d9\u30c7\u30fc\u30bf\u306e\u4fe1\u983c\u6027\u3092\u8a55\u4fa1\u3059\u308b\u305f\u3081\u306e\u91cd\u8981\u306a\u57fa\u790e\u3068\u306a\u308a\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=\"Chi_phi_thuc_hien_kiem_toan_IT_co_cao_khong\"><\/span>IT \u76e3\u67fb\u306b\u306f\u3069\u308c\u304f\u3089\u3044\u306e\u8cbb\u7528\u304c\u304b\u304b\u308a\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\u30b3\u30b9\u30c8\u306f\u30b7\u30b9\u30c6\u30e0\u306e\u8907\u96d1\u3055\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u30c7\u30fc\u30bf\u6f0f\u6d29\u3084\u884c\u653f\u7f70\u306b\u3088\u308b\u640d\u5bb3\u3068\u6bd4\u8f03\u3059\u308b\u3068\u3001\u3053\u306e\u6295\u8cc7\u306f\u901a\u5e38\u975e\u5e38\u306b\u5c0f\u3055\u3044\u3082\u306e\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=\"Doanh_nghiep_nho_co_can_thuc_hien_khong\"><\/span>\u4e2d\u5c0f\u4f01\u696d\u306f\u3053\u308c\u3092\u5b9f\u884c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\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\u3002\u30aa\u30f3\u30e9\u30a4\u30f3\u4f1a\u8a08\u304a\u3088\u3073\u30c7\u30fc\u30bf\u30b9\u30c8\u30ec\u30fc\u30b8\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3092\u4f7f\u7528\u3059\u308b\u4f01\u696d\u306f\u3001\u8cc7\u7523\u306e\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u3001\u57fa\u672c\u7684\u306a\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u696d\u754c\u76e3\u67fb\u3092\u53d7\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\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_nganh_cong_nghe_co_bao_gom_danh_gia_an_toan_du_lieu_va_bao_mat_thong_tin_khong\"><\/span>\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u696d\u754c\u306e\u76e3\u67fb\u306b\u306f\u3001\u30c7\u30fc\u30bf \u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u3068\u60c5\u5831\u30d7\u30e9\u30a4\u30d0\u30b7\u30fc\u306e\u8a55\u4fa1\u304c\u542b\u307e\u308c\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\u3002\u76e3\u67fb\u4eba\u306f\u3001\u30b7\u30b9\u30c6\u30e0\u306e\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u5bfe\u7b56\u3001\u30a2\u30af\u30bb\u30b9\u5236\u5fa1\u3001\u30c7\u30fc\u30bf\u306e\u30d0\u30c3\u30af\u30a2\u30c3\u30d7\u3001\u304a\u3088\u3073\u60c5\u5831\u306e\u640d\u5931\u3084\u6f0f\u6d29\u306e\u30ea\u30b9\u30af\u3092\u9632\u6b62\u3059\u308b\u80fd\u529b\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=\"Ket_qua_kiem_toan_IT_co_ho_tro_doanh_nghiep_khi_thanh_tra_hoac_goi_von_khong\"><\/span>IT \u76e3\u67fb\u306e\u7d50\u679c\u306f\u3001\u691c\u67fb\u3084\u8cc7\u91d1\u8abf\u9054\u306e\u969b\u306b\u4f01\u696d\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\u3002\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u696d\u754c\u306e\u76e3\u67fb\u30ec\u30dd\u30fc\u30c8\u306f\u3001\u4f01\u696d\u304c\u81ea\u793e\u30b7\u30b9\u30c6\u30e0\u306e\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u3092\u5b9f\u8a3c\u3057\u3001\u898f\u5236\u5f53\u5c40\u3001\u6295\u8cc7\u5bb6\u3001\u6226\u7565\u7684\u30d1\u30fc\u30c8\u30ca\u30fc\u304b\u3089\u306e\u4fe1\u983c\u6027\u3092\u9ad8\u3081\u308b\u4e0a\u3067\u91cd\u8981\u306a\u8a3c\u62e0\u3068\u306a\u308a\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 v\u00e0 ki\u1ec3m to\u00e1n t\u00e0i ch\u00ednh c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00f9ng nhau kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng b\u1eaft bu\u1ed9c v\u1ec1 lu\u1eadt ph\u00e1p, nh\u01b0ng k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n ng\u00e0nh c\u00f4ng ngh\u1ec7 l\u00e0 c\u01a1 s\u1edf quan tr\u1ecdng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 tin c\u1eady c\u1ee7a d\u1eef li\u1ec7u t\u00e0i ch\u00ednh trong b\u00e1o c\u00e1o h\u00e0ng n\u0103m.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Chi ph\u00ed th\u1ef1c hi\u1ec7n 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Ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd \u0111\u00e1nh gi\u00e1 c\u00e1c bi\u1ec7n ph\u00e1p b\u1ea3o m\u1eadt h\u1ec7 th\u1ed1ng, ph\u00e2n quy\u1ec1n truy c\u1eadp, sao l\u01b0u d\u1eef li\u1ec7u v\u00e0 kh\u1ea3 n\u0103ng ph\u00f2ng ng\u1eeba r\u1ee7i ro m\u1ea5t m\u00e1t ho\u1eb7c r\u00f2 r\u1ec9 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\": \"K\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n IT c\u00f3 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p khi thanh tra ho\u1eb7c g\u1ecdi v\u1ed1n 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. B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n ng\u00e0nh c\u00f4ng ngh\u1ec7 l\u00e0 b\u1eb1ng ch\u1ee9ng quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p ch\u1ee9ng minh t\u00ednh an to\u00e0n c\u1ee7a h\u1ec7 th\u1ed1ng, t\u0103ng m\u1ee9c \u0111\u1ed9 tin c\u1eady v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd, nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 \u0111\u1ed1i t\u00e1c chi\u1ebfn l\u01b0\u1ee3c.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>Ki\u1ec3m to\u00e1n ng\u00e0nh c\u00f4ng ngh\u1ec7 (IT Audit) kh\u00f4ng c\u00f2n l\u00e0 y\u00eau c\u1ea7u thu\u1ea7n k\u1ef9 thu\u1eadt m\u00e0 \u0111\u00e3 tr\u1edf th\u00e0nh tr\u1ee5 c\u1ed9t trong qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p hi\u1ec7n \u0111\u1ea1i. Theo Ngh\u1ecb \u0111\u1ecbnh 13\/2023\/N\u0110-CP, c\u00e1c t\u1ed5 ch\u1ee9c x\u1eed l\u00fd d\u1eef li\u1ec7u nh\u1ea1y c\u1ea3m ph\u1ea3i thi\u1ebft l\u1eadp c\u01a1 ch\u1ebf ki\u1ec3m so\u00e1t v\u00e0 \u0111\u00e1nh gi\u00e1 an to\u00e0n th\u00f4ng tin \u0111\u1ecbnh k\u1ef3 nh\u1eb1m tr\u00e1nh r\u1ee7i ro ph\u00e1p l\u00fd. Ki\u1ec3m to\u00e1n IT kh\u00f4ng ch\u1ec9 b\u1ea3o v\u1ec7 t\u00e0i s\u1ea3n s\u1ed1 m\u00e0 c\u00f2n l\u00e0 c\u01a1 s\u1edf ch\u1ee9ng minh t\u00ednh minh b\u1ea1ch c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, \u0111\u1eb7c bi\u1ec7t trong b\u1ed1i c\u1ea3nh h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n v\u1eadn h\u00e0nh tr\u00ean ERP v\u00e0 Cloud Computing. Th\u1ef1c t\u1ebf cho th\u1ea5y, sai s\u00f3t [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4366,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4363","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\/4363","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=4363"}],"version-history":[{"count":2,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/4363\/revisions"}],"predecessor-version":[{"id":4370,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/4363\/revisions\/4370"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/4366"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=4363"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=4363"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=4363"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}