{"id":4915,"date":"2026-02-05T19:31:41","date_gmt":"2026-02-06T02:31:41","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4915"},"modified":"2026-02-05T19:31:41","modified_gmt":"2026-02-06T02:31:41","slug":"quy-trinh-kiem-toan-noi-bo","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ja\/quy-trinh-kiem-toan-noi-bo\/","title":{"rendered":"2026\u5e74\u306e\u5185\u90e8\u76e3\u67fb\u624b\u9806"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">2026 \u5e74\u306e\u5185\u90e8\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306f\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9 \u30c1\u30a7\u30c3\u30af\u306b\u9650\u5b9a\u3055\u308c\u305a\u3001\u30b0\u30ea\u30fc\u30f3 \u30a8\u30b3\u30ce\u30df\u30fc\u3084 AI \u3078\u306e\u4f01\u696d\u306e\u9069\u5fdc\u3092\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u6226\u7565\u7684\u30a2\u30b7\u30b9\u30bf\u30f3\u30c8\u306b\u306a\u308a\u307e\u3059\u3002 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-05-2019-ND-CP-quy-dinh-ve-kiem-toan-noi-bo-315316.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u653f\u4ee405\/2019\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> IIA 2025-2026\u57fa\u6e96\u306b\u6cbf\u3063\u3066\u3001\u5f37\u56fa\u306a\u7d71\u5236\u30d7\u30ed\u30bb\u30b9\u3092\u78ba\u7acb\u3059\u308b\u3053\u3068\u306f\u3001\u6295\u8cc7\u5bb6\u3068\u898f\u5236\u5f53\u5c40\u306e\u4fe1\u983c\u7dad\u6301\u306e\u57fa\u672c\u3068\u306a\u308a\u307e\u3059\u3002\u5b9f\u969b\u306b\u306f\u3001\u7d99\u7d9a\u7684\u76e3\u67fb\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u3092\u5c0e\u5165\u3059\u308b\u4f01\u696d\u306f\u3001\u6700\u592785%\u306e\u30b7\u30b9\u30c6\u30df\u30c3\u30af\u30ea\u30b9\u30af\u3092\u65e9\u671f\u306b\u691c\u77e5\u3057\u3001\u8ca1\u52d9\u640d\u5931\u3092\u672a\u7136\u306b\u9632\u3050\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">2026\u5e74\u306e\u5185\u90e8\u76e3\u67fb\u5b9f\u52d9\u3067\u306f\u3001\u4f01\u696d\u306fESG\u3084\u30b5\u30a4\u30d0\u30fc\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u3068\u3044\u3063\u305f\u975e\u8ca1\u52d9\u30ea\u30b9\u30af\u306e\u8a73\u7d30\u306a\u8a55\u4fa1\u3092\u5b9f\u65bd\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u6cd5\u4ee405\u7b2c10\u6761\u306f\u4f9d\u7136\u3068\u3057\u3066\u6cd5\u7684\u67a0\u7d44\u307f\u3068\u3057\u3066\u6b8b\u3063\u3066\u3044\u307e\u3059\u304c\u3001\u5b9f\u65bd\u65b9\u6cd5\u306f\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\u306e\u30ea\u30b9\u30af\u30d9\u30fc\u30b9\u76e3\u67fb\u3078\u3068\u5927\u304d\u304f\u79fb\u884c\u3057\u3066\u3044\u307e\u3059\u3002\u8a08\u753b\u304b\u3089\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u307e\u3067\u306e5\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3092\u5b8c\u5168\u306b\u5b9f\u65bd\u3059\u308b\u3053\u3068\u306f\u3001\u8cc7\u7523\u306e\u4fdd\u8b77\u306b\u5f79\u7acb\u3064\u3060\u3051\u3067\u306a\u304f\u3001\u30ea\u30bd\u30fc\u30b9\u3092\u6700\u9069\u5316\u3057\u3001\u4e0d\u5b89\u5b9a\u306a\u30d3\u30b8\u30cd\u30b9\u74b0\u5883\u306b\u304a\u3051\u308b\u9069\u5fdc\u529b\u3092\u9ad8\u3081\u308b\u3053\u3068\u306b\u3082\u3064\u306a\u304c\u308a\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\/quy-trinh-kiem-toan-noi-bo\/#Quy_trinh_kiem_toan_noi_bo_la_gi_va_tai_sao_can_tuan_thu\" >\u5185\u90e8\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u3068\u306f\u4f55\u3067\u3059\u304b? \u307e\u305f\u3001\u306a\u305c\u305d\u308c\u306b\u5f93\u3046\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3059\u304b?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/quy-trinh-kiem-toan-noi-bo\/#Khung_phap_ly_dieu_chinh_quy_trinh_kiem_toan_noi_bo_nam_2026\" >2026\u5e74\u306e\u5185\u90e8\u76e3\u67fb\u624b\u7d9a\u304d\u3092\u898f\u5b9a\u3059\u308b\u6cd5\u7684\u67a0\u7d44\u307f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/quy-trinh-kiem-toan-noi-bo\/#Buoc_1_Lap_ke_hoach_kiem_toan_Internal_Audit_Planning\" >\u30b9\u30c6\u30c3\u30d71\uff1a\u5185\u90e8\u76e3\u67fb\u8a08\u753b<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/quy-trinh-kiem-toan-noi-bo\/#Xac_dinh_muc_tieu_va_pham_vi_kiem_toan\" >\u76e3\u67fb\u306e\u76ee\u7684\u3068\u7bc4\u56f2\u3092\u5b9a\u7fa9\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-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/quy-trinh-kiem-toan-noi-bo\/#Phan_tich_rui_ro_dua_tren_du_lieu_lon_Big_Data\" >\u30d3\u30c3\u30b0\u30c7\u30fc\u30bf\u306b\u57fa\u3065\u304f\u30ea\u30b9\u30af\u5206\u6790\u3002<\/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\/quy-trinh-kiem-toan-noi-bo\/#Phan_cong_nhan_su_da_linh_vuc\" >\u591a\u5206\u91ce\u306b\u308f\u305f\u308b\u4eba\u54e1\u914d\u7f6e<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/quy-trinh-kiem-toan-noi-bo\/#Buoc_2_Thuc_hien_kiem_toan_Fieldwork\" >\u30b9\u30c6\u30c3\u30d72: \u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\uff08\u30d5\u30a3\u30fc\u30eb\u30c9\u30ef\u30fc\u30af\uff09<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/quy-trinh-kiem-toan-noi-bo\/#Thu_thap_bang_chung_bang_cong_nghe\" >\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u3092\u4f7f\u3063\u305f\u8a3c\u62e0\u53ce\u96c6<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/quy-trinh-kiem-toan-noi-bo\/#Chu_trong_kiem_soat_rui_ro_cong_nghe\" >\u6280\u8853\u7684\u30ea\u30b9\u30af\u306e\u7ba1\u7406\u306b\u91cd\u70b9\u3092\u7f6e\u304d\u307e\u3059\u3002<\/a><\/li><\/ul><\/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\/quy-trinh-kiem-toan-noi-bo\/#Buoc_3_Lap_bao_cao_kiem_toan_Audit_Reporting\" >\u30b9\u30c6\u30c3\u30d73: \u76e3\u67fb\u30ec\u30dd\u30fc\u30c8\u3092\u4f5c\u6210\u3059\u308b (\u76e3\u67fb\u30ec\u30dd\u30fc\u30c8)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/quy-trinh-kiem-toan-noi-bo\/#Tong_hop_va_phan_loai_rui_ro_theo_Dashboard\" >\u30c0\u30c3\u30b7\u30e5\u30dc\u30fc\u30c9\u3092\u4f7f\u7528\u3057\u3066\u30ea\u30b9\u30af\u3092\u96c6\u7d04\u304a\u3088\u3073\u5206\u985e\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-12\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/quy-trinh-kiem-toan-noi-bo\/#De_xuat_giai_phap_mang_tinh_cong_nghe\" >\u6280\u8853\u7684\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u306e\u63d0\u6848<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/quy-trinh-kiem-toan-noi-bo\/#Cau_truc_bao_cao_hien_dai\" >\u6700\u65b0\u306e\u30ec\u30dd\u30fc\u30c8\u69cb\u9020<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/quy-trinh-kiem-toan-noi-bo\/#Buoc_4_Theo_doi_sau_kiem_toan_Follow-up\" >\u30b9\u30c6\u30c3\u30d74\uff1a\u76e3\u67fb\u5f8c\u306e\u30d5\u30a9\u30ed\u30fc\u30a2\u30c3\u30d7<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/quy-trinh-kiem-toan-noi-bo\/#Buoc_5_Luu_tru_ho_so_kiem_toan_Documentation\" >\u30b9\u30c6\u30c3\u30d75: \u30c9\u30ad\u30e5\u30e1\u30f3\u30c8<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/quy-trinh-kiem-toan-noi-bo\/#Nhung_xu_huong_kiem_toan_noi_bo_dan_dau_nam_2026\" >2026\u5e74\u306e\u4e3b\u8981\u306a\u5185\u90e8\u76e3\u67fb\u306e\u30c8\u30ec\u30f3\u30c9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/quy-trinh-kiem-toan-noi-bo\/#Nhung_sai_lam_thuong_gap_khi_trien_khai_quy_trinh_kiem_toan_noi_bo\" >\u5185\u90e8\u76e3\u67fb\u624b\u9806\u3092\u5b9f\u65bd\u3059\u308b\u969b\u306e\u3088\u304f\u3042\u308b\u9593\u9055\u3044\u3002<\/a><\/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\/quy-trinh-kiem-toan-noi-bo\/#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-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/quy-trinh-kiem-toan-noi-bo\/#Cac_dich_vu_khac\" >\u305d\u306e\u4ed6\u306e\u30b5\u30fc\u30d3\u30b9<\/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\/quy-trinh-kiem-toan-noi-bo\/#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-21\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/quy-trinh-kiem-toan-noi-bo\/#Cau_hoi_thuong_gap_ve_quy_trinh_kiem_toan_noi_bo_2026\" >\u5185\u90e8\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f\uff082026\u5e74\uff09<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/quy-trinh-kiem-toan-noi-bo\/#Chi_phi_xay_dung_quy_trinh_kiem_toan_noi_bo_co_cao_khong\" >\u5185\u90e8\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u3092\u78ba\u7acb\u3059\u308b\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-23\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/quy-trinh-kiem-toan-noi-bo\/#Doanh_nghiep_nho_co_can_thuc_hien_quy_trinh_nay_khong\" >\u4e2d\u5c0f\u4f01\u696d\u306f\u3053\u306e\u30d7\u30ed\u30bb\u30b9\u3092\u5b9f\u88c5\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-24\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/quy-trinh-kiem-toan-noi-bo\/#Lam_sao_de_KTV_cap_nhat_kip_kien_thuc_ve_AI_va_ESG\" >\u6280\u8853\u8005\u306f\u3069\u306e\u3088\u3046\u306b\u3057\u3066 AI \u3068 ESG \u306b\u95a2\u3059\u308b\u77e5\u8b58\u3092\u6700\u65b0\u306e\u72b6\u614b\u306b\u4fdd\u3064\u3053\u3068\u304c\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u304b?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_kiem_toan_noi_bo_la_gi_va_tai_sao_can_tuan_thu\"><\/span><b>\u5185\u90e8\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u3068\u306f\u4f55\u3067\u3059\u304b? \u307e\u305f\u3001\u306a\u305c\u305d\u308c\u306b\u5f93\u3046\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3059\u304b?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4919\" aria-describedby=\"caption-attachment-4919\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4919\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-kiem-toan-noi-bo-la-gi-va-tai-sao-can-tuan-thu.jpg\" alt=\"Quy tr\u00ecnh ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 g\u00ec v\u00e0 t\u1ea1i sao c\u1ea7n tu\u00e2n th\u1ee7\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-kiem-toan-noi-bo-la-gi-va-tai-sao-can-tuan-thu.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-kiem-toan-noi-bo-la-gi-va-tai-sao-can-tuan-thu-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-kiem-toan-noi-bo-la-gi-va-tai-sao-can-tuan-thu-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-kiem-toan-noi-bo-la-gi-va-tai-sao-can-tuan-thu-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-kiem-toan-noi-bo-la-gi-va-tai-sao-can-tuan-thu-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4919\" class=\"wp-caption-text\">\u5185\u90e8\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u3068\u306f\u4f55\u3067\u3059\u304b? \u307e\u305f\u3001\u306a\u305c\u305d\u308c\u306b\u5f93\u3046\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3059\u304b?<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">2026\u5e74\u307e\u3067\u306b\u3001\u5185\u90e8\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306e\u6982\u5ff5\u306f\u5927\u5e45\u306b\u62e1\u5927\u3059\u308b\u3067\u3057\u3087\u3046\u3002\u5185\u90e8\u76e3\u67fb\u306f\u3001\u30ea\u30b9\u30af\u7ba1\u7406\u306e\u6709\u52b9\u6027\u3092\u691c\u8a3c\u3059\u308b\u3053\u3068\u3067\u4ed8\u52a0\u4fa1\u5024\u3092\u5275\u9020\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u305f\u3001\u72ec\u7acb\u3057\u305f\u52a9\u8a00\u30fb\u4fdd\u8a3c\u6d3b\u52d5\u3068\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u5f79\u5272\u306f\u3001\u4f01\u696d\u306b\u3068\u3063\u3066\u306e\u300c\u65e9\u671f\u8b66\u6212\u30b7\u30b9\u30c6\u30e0\u300d\u306b\u4f3c\u305f\u3082\u306e\u3068\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u30d7\u30ed\u30bb\u30b9\u3092\u9075\u5b88\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u6b21\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u5f97\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u52d9\u7dcf\u5c40\u304a\u3088\u3073\u8a3c\u5238\u59d4\u54e1\u4f1a\u306e\u53b3\u683c\u306a\u76e3\u8996\u306e\u4e0b\u3001\u8ca1\u52d9\u60c5\u5831\u306e\u900f\u660e\u6027\u3092\u78ba\u4fdd\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u74b0\u5883\u3001\u793e\u4f1a\u3001\u30ac\u30d0\u30ca\u30f3\u30b9 (ESG) \u57fa\u6e96\u3092\u6e80\u305f\u3059\u3053\u3068\u304c\u307e\u3059\u307e\u3059\u5fc5\u9808\u306b\u306a\u3063\u3066\u304d\u3066\u3044\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u306b\u304a\u3051\u308b\u4eba\u5de5\u77e5\u80fd (AI) \u306e\u4f7f\u7528\u306b\u3088\u308b\u30c7\u30fc\u30bf \u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u306e\u8106\u5f31\u6027\u3068\u30ea\u30b9\u30af\u3092\u65e9\u671f\u306b\u691c\u51fa\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u56fd\u969b\u5e02\u5834\u3067\u8cc7\u91d1\u8abf\u9054\u3059\u308b\u305f\u3081\u306e\u4fe1\u983c\u6027\u3092\u5f37\u5316\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Khung_phap_ly_dieu_chinh_quy_trinh_kiem_toan_noi_bo_nam_2026\"><\/span><b>2026\u5e74\u306e\u5185\u90e8\u76e3\u67fb\u624b\u7d9a\u304d\u3092\u898f\u5b9a\u3059\u308b\u6cd5\u7684\u67a0\u7d44\u307f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4917\" aria-describedby=\"caption-attachment-4917\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4917\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Khung-phap-ly-dieu-chinh-quy-trinh-kiem-toan-noi-bo-nam-2026.jpg\" alt=\"Khung ph\u00e1p l\u00fd \u0111i\u1ec1u ch\u1ec9nh quy tr\u00ecnh ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 n\u0103m 2026\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Khung-phap-ly-dieu-chinh-quy-trinh-kiem-toan-noi-bo-nam-2026.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Khung-phap-ly-dieu-chinh-quy-trinh-kiem-toan-noi-bo-nam-2026-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Khung-phap-ly-dieu-chinh-quy-trinh-kiem-toan-noi-bo-nam-2026-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Khung-phap-ly-dieu-chinh-quy-trinh-kiem-toan-noi-bo-nam-2026-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Khung-phap-ly-dieu-chinh-quy-trinh-kiem-toan-noi-bo-nam-2026-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4917\" class=\"wp-caption-text\">2026\u5e74\u306e\u5185\u90e8\u76e3\u67fb\u624b\u7d9a\u304d\u3092\u898f\u5b9a\u3059\u308b\u6cd5\u7684\u67a0\u7d44\u307f<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u4eba\u306f\u3001\u76e3\u67fb\u306e\u5408\u6cd5\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u3001\u6700\u65b0\u306e\u6cd5\u7684\u898f\u5236\u3092\u5e38\u306b\u628a\u63e1\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\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>2026\u5e74\u306e\u5185\u90e8\u76e3\u67fb\u624b\u7d9a\u304d\u3092\u898f\u5b9a\u3059\u308b\u6cd5\u7684\u67a0\u7d44\u307f\u306e\u6982\u8981<\/b><\/caption>\n<tbody>\n<tr>\n<td><b>\u6cd5\u7684\u6587\u66f8<\/b><\/td>\n<td><b>2026\u5e74\u306e\u4e3b\u306a\u91cd\u70b9\u5206\u91ce<\/b><\/td>\n<td><b>\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\u30ce\u30fc\u30c8<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u653f\u4ee405\/2019\/ND-CP<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5185\u90e8\u76e3\u67fb\u306b\u95a2\u3059\u308b\u5f37\u5236\u7684\u306a\u898f\u5236<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4e2d\u6838\u7684\u306a\u6cd5\u7684\u67a0\u7d44\u307f<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u56de\u89a7 8\/2021\/TT-BTC<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0\u306e\u5185\u90e8\u76e3\u67fb\u57fa\u6e96<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u56fd\u969b\u898f\u683cIIA\u306b\u76f8\u5f53<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">ESG 2025\u306b\u95a2\u3059\u308b\u6c7a\u5b9a<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6301\u7d9a\u53ef\u80fd\u306a\u958b\u767a\u60c5\u5831\u958b\u793a\u306e\u305f\u3081\u306e\u30ed\u30fc\u30c9\u30de\u30c3\u30d7\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u76e3\u67fb\u7bc4\u56f2\u3078\u306e\u5f71\u97ff<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u4f1a\u8a08\u6cd5\uff08\u6539\u6b63\uff09<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u96fb\u5b50\u6587\u66f8\u3068\u30c7\u30b8\u30bf\u30eb\u7f72\u540d\u306b\u95a2\u3059\u308b\u65b0\u3057\u3044\u898f\u5236\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30c1\u30a7\u30c3\u30af\u306e\u6839\u62e0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Buoc_1_Lap_ke_hoach_kiem_toan_Internal_Audit_Planning\"><\/span><b>\u30b9\u30c6\u30c3\u30d71\uff1a\u5185\u90e8\u76e3\u67fb\u8a08\u753b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2026\u5e74\u306e\u5185\u90e8\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u3067\u306f\u3001\u8a08\u753b\u30d5\u30a7\u30fc\u30ba\u306f\u300c\u30c7\u30b8\u30bf\u30eb\u30ea\u30b9\u30af\u30de\u30c3\u30d4\u30f3\u30b0\u300d\u6bb5\u968e\u3067\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Xac_dinh_muc_tieu_va_pham_vi_kiem_toan\"><\/span><b>\u76e3\u67fb\u306e\u76ee\u7684\u3068\u7bc4\u56f2\u3092\u5b9a\u7fa9\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">2026 \u5e74\u306e\u76e3\u67fb\u76ee\u6a19\u306f\u8ca1\u52d9\u6570\u5024\u306b\u9650\u5b9a\u3055\u308c\u305a\u3001\u4ee5\u4e0b\u306e\u5185\u5bb9\u3082\u542b\u307e\u308c\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u500b\u4eba\u30c7\u30fc\u30bf\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u898f\u5236\u3078\u306e\u6e96\u62e0\u3092\u78ba\u8a8d\u3057\u307e\u3059\uff08\u6cd5\u4ee4 13\/2023\/ND-CP \u306b\u6e96\u62e0\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u73fe\u5728\u30d3\u30b8\u30cd\u30b9\u306b\u9069\u7528\u3055\u308c\u3066\u3044\u308b AI \u30c4\u30fc\u30eb\u306e\u6709\u52b9\u6027\u3092\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6301\u7d9a\u53ef\u80fd\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u3001\u7bc4\u56f2\u3092\u30b5\u30d7\u30e9\u30a4\u30c1\u30a7\u30fc\u30f3\u306e\u30d1\u30fc\u30c8\u30ca\u30fc\u307e\u3067\u62e1\u5927\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Phan_tich_rui_ro_dua_tren_du_lieu_lon_Big_Data\"><\/span><b>\u30d3\u30c3\u30b0\u30c7\u30fc\u30bf\u306b\u57fa\u3065\u304f\u30ea\u30b9\u30af\u5206\u6790\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u4eba\u306f\u5206\u6790\u30a2\u30eb\u30b4\u30ea\u30ba\u30e0\u3092\u7528\u3044\u3066\u30ea\u30b9\u30af\u306e\u300c\u30db\u30c3\u30c8\u30b9\u30dd\u30c3\u30c8\u300d\u3092\u7279\u5b9a\u3057\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u95a2\u9023\u5f53\u4e8b\u8005\u9593\u306e\u53d6\u5f15\u306e\u7570\u5e38\u306a\u5897\u52a0\u306f\u30b7\u30b9\u30c6\u30e0\u306b\u3088\u3063\u3066\u81ea\u52d5\u7684\u306b\u30d5\u30e9\u30b0\u4ed8\u3051\u3055\u308c\u308b\u305f\u3081\u3001\u76e3\u67fb\u4eba\u306f\u5185\u90e8\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3044\u3066\u8abf\u67fb\u3092\u96c6\u4e2d\u7684\u306b\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phan_cong_nhan_su_da_linh_vuc\"><\/span><b>\u591a\u5206\u91ce\u306b\u308f\u305f\u308b\u4eba\u54e1\u914d\u7f6e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u73fe\u4ee3\u306e\u76e3\u67fb\u30c1\u30fc\u30e0\u306b\u306f\u4ee5\u4e0b\u306e\u30e1\u30f3\u30d0\u30fc\u306e\u53c2\u52a0\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u3068\u7a0e\u52d9\u306e\u5c02\u9580\u5bb6\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">IT \u76e3\u67fb\u4eba\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u74b0\u5883\u5f71\u97ff\u8a55\u4fa1\u30b9\u30da\u30b7\u30e3\u30ea\u30b9\u30c8\uff08ESG\u30b9\u30da\u30b7\u30e3\u30ea\u30b9\u30c8\uff09\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Buoc_2_Thuc_hien_kiem_toan_Fieldwork\"><\/span><b>\u30b9\u30c6\u30c3\u30d72: \u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\uff08\u30d5\u30a3\u30fc\u30eb\u30c9\u30ef\u30fc\u30af\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u3068\u304d\u3001\u5185\u90e8\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306f\u7d19\u306e\u8a18\u9332\u306e\u691c\u67fb\u304b\u3089\u30b7\u30b9\u30c6\u30e0\u3068\u30c7\u30b8\u30bf\u30eb \u30c7\u30fc\u30bf\u306e\u691c\u67fb\u306b\u79fb\u884c\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thu_thap_bang_chung_bang_cong_nghe\"><\/span><b>\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u3092\u4f7f\u3063\u305f\u8a3c\u62e0\u53ce\u96c6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6025\u901f\u306a\u30c7\u30b8\u30bf\u30eb\u5316\u306e\u9032\u5c55\u306b\u4f34\u3044\u3001\u76e3\u67fb\u8a3c\u62e0\u306e\u53ce\u96c6\u306f\u660e\u3089\u304b\u306b\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u3078\u3068\u79fb\u884c\u3057\u3066\u3044\u307e\u3059\u30022026\u5e74\u306e\u5185\u90e8\u76e3\u67fb\u306f\u3001\u7d19\u306e\u6587\u66f8\u3084\u624b\u4f5c\u696d\u306b\u983c\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u30ea\u30e2\u30fc\u30c8\u30a4\u30f3\u30bf\u30d3\u30e5\u30fc\u3001ERP\u30b7\u30b9\u30c6\u30e0\u3068\u306e\u76f4\u63a5\u9023\u643a\u3001\u305d\u3057\u3066\u81ea\u52d5\u30c6\u30b9\u30c8\u30c4\u30fc\u30eb\u3092\u6d3b\u7528\u3059\u308b\u3088\u3046\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u3002\u3053\u306e\u30a2\u30d7\u30ed\u30fc\u30c1\u306f\u3001\u8a3c\u62e0\u306e\u4fe1\u983c\u6027\u3092\u9ad8\u3081\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u76e3\u67fb\u306e\u7bc4\u56f2\u3092\u62e1\u5927\u3057\u3001\u3088\u308a\u8fc5\u901f\u304b\u3064\u5305\u62ec\u7684\u306a\u30ea\u30b9\u30af\u691c\u51fa\u3092\u53ef\u80fd\u306b\u3057\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30ea\u30e2\u30fc\u30c8\u30a4\u30f3\u30bf\u30d3\u30e5\u30fc\uff1a<\/b><span style=\"font-weight: 400;\"> \u4fe1\u983c\u6027\u3092\u8a55\u4fa1\u3059\u308b\u305f\u3081\u306b\u3001\u9332\u753b\u3068\u8868\u60c5\u5206\u6790\u6a5f\u80fd\u3092\u5099\u3048\u305f\u30aa\u30f3\u30e9\u30a4\u30f3\u4f1a\u8b70\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30c7\u30fc\u30bf\u3092\u76f4\u63a5\u62bd\u51fa\u3057\u307e\u3059:<\/b><span style=\"font-weight: 400;\"> \u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u304c\u5370\u5237\u30b3\u30d4\u30fc\u3092\u63d0\u4f9b\u3059\u308b\u306e\u3092\u5f85\u3064\u4ee3\u308f\u308a\u306b\u3001ERP \u30b7\u30b9\u30c6\u30e0 (SAP\u3001Oracle\u3001Bravo) \u306b\u63a5\u7d9a\u3057\u3066\u30c7\u30fc\u30bf\u3092\u53d6\u5f97\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u81ea\u52d5\u30c6\u30b9\u30c8:<\/b><span style=\"font-weight: 400;\"> \u3053\u308c\u307e\u3067\u306e\u3088\u3046\u306b\u30e9\u30f3\u30c0\u30e0\u306a\u30b5\u30f3\u30d7\u30eb\u3092\u9078\u629e\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u30c6\u30b9\u30c8 \u30b9\u30af\u30ea\u30d7\u30c8 (\u30dc\u30c3\u30c8) \u3092\u4f7f\u7528\u3057\u3066 100% \u30c8\u30e9\u30f3\u30b6\u30af\u30b7\u30e7\u30f3\u3092\u30c1\u30a7\u30c3\u30af\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Chu_trong_kiem_soat_rui_ro_cong_nghe\"><\/span><b>\u6280\u8853\u7684\u30ea\u30b9\u30af\u306e\u7ba1\u7406\u306b\u91cd\u70b9\u3092\u7f6e\u304d\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6280\u8853\u8005\u306f\u6b21\u306e\u70b9\u3092\u78ba\u8a8d\u3057\u307e\u3059:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30b7\u30b9\u30c6\u30e0\u30a2\u30af\u30bb\u30b9\u6a29\u306f\u6a5f\u80fd\u306b\u5fdc\u3058\u3066\u9069\u5207\u306b\u968e\u5c64\u5316\u3055\u308c\u3066\u3044\u307e\u3059\u304b?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u81ea\u52d5\u30b3\u30b9\u30c8\u8a08\u7b97\u30a2\u30eb\u30b4\u30ea\u30ba\u30e0\u306b\u306f\u30a8\u30e9\u30fc\u304c\u3042\u308a\u307e\u3059\u304b?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30c7\u30fc\u30bf \u30d0\u30c3\u30af\u30a2\u30c3\u30d7 \u30d7\u30ed\u30bb\u30b9\u306f\u3001\u969c\u5bb3\u767a\u751f\u6642\u306e\u56de\u5fa9\u3092\u4fdd\u8a3c\u3057\u307e\u3059\u304b?<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Buoc_3_Lap_bao_cao_kiem_toan_Audit_Reporting\"><\/span><b>\u30b9\u30c6\u30c3\u30d73: \u76e3\u67fb\u30ec\u30dd\u30fc\u30c8\u3092\u4f5c\u6210\u3059\u308b (\u76e3\u67fb\u30ec\u30dd\u30fc\u30c8)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2026 \u5e74\u306e\u5185\u90e8\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9 \u30ec\u30dd\u30fc\u30c8\u306b\u306f\u3001\u9ad8\u5ea6\u306a\u8996\u899a\u7684\u660e\u77ad\u6027\u3068\u4e88\u6e2c\u53ef\u80fd\u6027\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tong_hop_va_phan_loai_rui_ro_theo_Dashboard\"><\/span><b>\u30c0\u30c3\u30b7\u30e5\u30dc\u30fc\u30c9\u3092\u4f7f\u7528\u3057\u3066\u30ea\u30b9\u30af\u3092\u96c6\u7d04\u304a\u3088\u3073\u5206\u985e\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6570\u5341\u30da\u30fc\u30b8\u306b\u53ca\u3076\u9577\u3044\u6587\u66f8\u306e\u4ee3\u308f\u308a\u306b\u3001\u30ec\u30dd\u30fc\u30c8\u306f\u30c0\u30c3\u30b7\u30e5\u30dc\u30fc\u30c9\u3092\u901a\u3058\u3066\u8981\u7d04\u3055\u308c\u308b\u305f\u3081\u3001\u53d6\u7de0\u5f79\u4f1a\u306f\u9ad8\u30ea\u30b9\u30af\u9818\u57df (\u30ec\u30c3\u30c9\u30be\u30fc\u30f3) \u3092\u8fc5\u901f\u306b\u7279\u5b9a\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"De_xuat_giai_phap_mang_tinh_cong_nghe\"><\/span><b>\u6280\u8853\u7684\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u306e\u63d0\u6848<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u63a8\u5968\u4e8b\u9805\u306f\u300c\u6587\u66f8\u306e\u4fee\u6b63\u304c\u5fc5\u8981\u300d\u3068\u3044\u3046\u3060\u3051\u3067\u306a\u304f\u3001\u300c\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u81ea\u52d5\u7167\u5408\u6a5f\u80fd\u306e\u30a2\u30c3\u30d7\u30b0\u30ec\u30fc\u30c9\u304c\u5fc5\u8981\u300d\u3067\u3042\u308a\u3001\u3053\u308c\u306b\u3088\u308a\u30a8\u30e9\u30fc\u306e\u518d\u767a\u3092\u9632\u6b62\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u5185\u90e8\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u304c\u771f\u306b\u696d\u52d9\u52b9\u7387\u5316\u3092\u5b9f\u73fe\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cau_truc_bao_cao_hien_dai\"><\/span><b>\u6700\u65b0\u306e\u30ec\u30dd\u30fc\u30c8\u69cb\u9020<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30a8\u30b0\u30bc\u30af\u30c6\u30a3\u30d6\u30b5\u30de\u30ea\u30fc\uff1a<\/b><span style=\"font-weight: 400;\"> CEO\/\u53d6\u7de0\u5f79\u4f1a\u5411\u3051\u306e 1 \u30da\u30fc\u30b8\u306e\u6982\u8981\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30ea\u30b9\u30af\u30de\u30c3\u30d7:<\/b><span style=\"font-weight: 400;\"> \u30e6\u30cb\u30c3\u30c8\u306e\u30ea\u30b9\u30af\u30de\u30c3\u30d7\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u884c\u52d5\u8a08\u753b:<\/b><span style=\"font-weight: 400;\"> \u662f\u6b63\u63aa\u7f6e\u306e\u8cac\u4efb\u3068\u671f\u9650\u306e\u8a73\u7d30\u306a\u5185\u8a33\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Buoc_4_Theo_doi_sau_kiem_toan_Follow-up\"><\/span><b>\u30b9\u30c6\u30c3\u30d74\uff1a\u76e3\u67fb\u5f8c\u306e\u30d5\u30a9\u30ed\u30fc\u30a2\u30c3\u30d7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2026\u5e74\u306b\u306f\u3001\u76e3\u67fb\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u3092\u901a\u3058\u3066\u76e3\u8996\u304c\u81ea\u52d5\u5316\u3055\u308c\u307e\u3059\u3002\u76e3\u67fb\u5bfe\u8c61\u8005\u306f\u3001\u30b7\u30b9\u30c6\u30e0\u4e0a\u3067\u662f\u6b63\u63aa\u7f6e\u306e\u9032\u6357\u72b6\u6cc1\u3092\u66f4\u65b0\u3057\u307e\u3059\u3002\u5185\u90e8\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u3067\u306f\u3001\u63a8\u5968\u4e8b\u9805\u306e\u5b9f\u65bd\u671f\u9650\u304c\u904e\u304e\u305f\u5834\u5408\u3001\u81ea\u52d5\u7684\u306b\u30ea\u30de\u30a4\u30f3\u30c0\u30fc\u901a\u77e5\u304c\u9001\u4fe1\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Buoc_5_Luu_tru_ho_so_kiem_toan_Documentation\"><\/span><b>\u30b9\u30c6\u30c3\u30d75: \u30c9\u30ad\u30e5\u30e1\u30f3\u30c8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u8a18\u9332\u306f\u3001\u9ad8\u5ea6\u306b\u5b89\u5168\u306a\u30af\u30e9\u30a6\u30c9\u30b3\u30f3\u30d4\u30e5\u30fc\u30c6\u30a3\u30f3\u30b0\u74b0\u5883\u306b\u4fdd\u5b58\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u30b9\u30c8\u30ec\u30fc\u30b8\u306f\u30c7\u30b8\u30bf\u30eb\u6587\u66f8\u306e\u4fdd\u7ba1\u306b\u95a2\u3059\u308b\u898f\u5236\u306b\u6e96\u62e0\u3057\u3066\u304a\u308a\u3001\u5f53\u5c40\u304b\u3089\u306e\u8981\u8acb\u306b\u5fdc\u3058\u3066\u8fc5\u901f\u306b\u53d6\u5f97\u3057\u305f\u308a\u3001\u5f8c\u7d9a\u306e\u5185\u90e8\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3044\u3066\u5c65\u6b74\u30c7\u30fc\u30bf\u3092\u76f8\u4e92\u53c2\u7167\u3057\u305f\u308a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_xu_huong_kiem_toan_noi_bo_dan_dau_nam_2026\"><\/span><b>2026\u5e74\u306e\u4e3b\u8981\u306a\u5185\u90e8\u76e3\u67fb\u306e\u30c8\u30ec\u30f3\u30c9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4f01\u696d\u304c\u5148\u982d\u306b\u7acb\u3064\u305f\u3081\u306b\u306f\u3001\u6b21\u306e 3 \u3064\u306e\u30c8\u30ec\u30f3\u30c9\u306b\u6ce8\u610f\u3092\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\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>2026 \u5e74\u306e\u4e3b\u8981\u306a\u5185\u90e8\u76e3\u67fb\u306e\u30c8\u30ec\u30f3\u30c9\u306e\u6982\u8981\u3002<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u50be\u5411<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u4e3b\u306a\u7279\u5fb4<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5229\u70b9<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">AI\u3092\u6d3b\u7528\u3057\u305f\u76e3\u67fb<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">AI \u3092\u6d3b\u7528\u3057\u3066\u4e0d\u6b63\u884c\u70ba\u3092\u81ea\u52d5\u691c\u51fa\u3057\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">99%\u306e\u7cbe\u5ea6\u3092\u5411\u4e0a<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">ESG\u76e3\u67fb<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6301\u7d9a\u53ef\u80fd\u306a\u958b\u767a\u6307\u6a19\u306e\u76e3\u67fb<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30b0\u30ea\u30fc\u30f3\u6295\u8cc7\u5bb6\u306e\u8a98\u81f4<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30a2\u30b8\u30e3\u30a4\u30eb\u76e3\u67fb<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u77ed\u3044\u30d5\u30a7\u30fc\u30ba\u3067\u306e\u67d4\u8edf\u306a\u76e3\u67fb\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5e02\u5834\u306e\u5909\u52d5\u306b\u8fc5\u901f\u306b\u5bfe\u5fdc\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_sai_lam_thuong_gap_khi_trien_khai_quy_trinh_kiem_toan_noi_bo\"><\/span><b>\u5185\u90e8\u76e3\u67fb\u624b\u9806\u3092\u5b9f\u65bd\u3059\u308b\u969b\u306e\u3088\u304f\u3042\u308b\u9593\u9055\u3044\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4918\" aria-describedby=\"caption-attachment-4918\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4918\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Nhung-sai-lam-thuong-gap-khi-trien-khai-quy-trinh-kiem-toan-noi-bo.jpg\" alt=\"Nh\u1eefng sai l\u1ea7m th\u01b0\u1eddng g\u1eb7p khi tri\u1ec3n khai quy tr\u00ecnh ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Nhung-sai-lam-thuong-gap-khi-trien-khai-quy-trinh-kiem-toan-noi-bo.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Nhung-sai-lam-thuong-gap-khi-trien-khai-quy-trinh-kiem-toan-noi-bo-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Nhung-sai-lam-thuong-gap-khi-trien-khai-quy-trinh-kiem-toan-noi-bo-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Nhung-sai-lam-thuong-gap-khi-trien-khai-quy-trinh-kiem-toan-noi-bo-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Nhung-sai-lam-thuong-gap-khi-trien-khai-quy-trinh-kiem-toan-noi-bo-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4918\" class=\"wp-caption-text\">\u5185\u90e8\u76e3\u67fb\u624b\u9806\u3092\u5b9f\u65bd\u3059\u308b\u969b\u306e\u3088\u304f\u3042\u308b\u9593\u9055\u3044\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u6280\u8853\u306e\u9032\u6b69\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u7ba1\u7406\u4e0a\u306e\u30df\u30b9\u306f\u4f9d\u7136\u3068\u3057\u3066\u983b\u7e41\u306b\u767a\u751f\u3057\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u975e\u8ca1\u52d9\u30ea\u30b9\u30af\u306e\u904e\u5c0f\u8a55\u4fa1:<\/b><span style=\"font-weight: 400;\"> \u8a55\u5224\u3084\u30c7\u30fc\u30bf\u306b\u5bfe\u3059\u308b\u30ea\u30b9\u30af\u3092\u7121\u8996\u3057\u3066\u3001\u304a\u91d1\u3060\u3051\u306b\u7126\u70b9\u3092\u5f53\u3066\u3066\u3044\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30ab\u30e9\u30aa\u30b1\u306e\u53f8\u4f1a\u8005\u306b\u306f\u6279\u5224\u7684\u601d\u8003\u529b\u304c\u6b20\u3051\u3066\u3044\u308b\u3002<\/b><span style=\"font-weight: 400;\"> \u5c02\u9580\u5bb6\u306e\u8a55\u4fa1\u306a\u3057\u306b\u6a5f\u68b0\u306e\u7d50\u679c\u306b\u904e\u5ea6\u306b\u4f9d\u5b58\u3059\u308b\u3053\u3068\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u90e8\u54c1\u304b\u3089\u306e\u62b5\u6297:<\/b><span style=\"font-weight: 400;\"> \u7d71\u5236\u6587\u5316\u3092\u78ba\u7acb\u3067\u304d\u306a\u3044\u3068\u3001\u5185\u90e8\u76e3\u67fb\u306b\u3088\u308b\u60c5\u5831\u53ce\u96c6\u304c\u56f0\u96e3\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\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;\">2026\u5e74\u306e\u5185\u90e8\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306b\u306f\u3001\u65b0\u305f\u306a\u30de\u30a4\u30f3\u30c9\u30bb\u30c3\u30c8\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u305d\u308c\u306f\u3001\u7a4d\u6975\u7684\u3001\u6280\u8853\u7684\u3001\u305d\u3057\u3066\u6301\u7d9a\u53ef\u80fd\u3068\u3044\u3046\u3082\u306e\u3067\u3059\u3002\u6b63\u3057\u3044\u624b\u9806\u3092\u9075\u5b88\u3059\u308b\u3053\u3068\u306f\u3001\u4f01\u696d\u304c\u76e3\u67fb\u304b\u3089\u300c\u5b89\u5168\u300d\u3067\u3042\u308b\u3053\u3068\u3092\u4fdd\u8a3c\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u5927\u304d\u306a\u7af6\u4e89\u512a\u4f4d\u6027\u3092\u751f\u307f\u51fa\u3059\u3053\u3068\u306b\u3082\u3064\u306a\u304c\u308a\u307e\u3059\u3002\u3059\u3079\u3066\u306e\u76e3\u67fb\u4eba\u304a\u3088\u3073\u7ba1\u7406\u8005\u306b\u3068\u3063\u3066\u3001\u3053\u306e\u30d7\u30ed\u30bb\u30b9\u3092\u7fd2\u5f97\u3059\u308b\u3053\u3068\u306f\u3001\u7d44\u7e54\u306e\u9577\u671f\u7684\u306a\u767a\u5c55\u3078\u306e\u30b3\u30df\u30c3\u30c8\u30e1\u30f3\u30c8\u3067\u3059\u3002<\/span><\/p>\n<p>\u5fa1\u793e\u306e\u30d3\u30b8\u30cd\u30b9\u304c2026\u5e74\u306e\u6a19\u6e96\u306b\u5236\u5fa1\u30b7\u30b9\u30c6\u30e0\u3092\u30a2\u30c3\u30d7\u30b0\u30ec\u30fc\u30c9\u3059\u308b\u305f\u3081\u306e\u30d1\u30fc\u30c8\u30ca\u30fc\u3092\u5fc5\u8981\u3068\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001 <strong data-start=\"82\" data-end=\"117\">MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/strong> \u7686\u69d8\u3068\u306e\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u3092\u5fc3\u3088\u308a\u304a\u5f85\u3061\u3057\u3066\u304a\u308a\u307e\u3059\u3002\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u3001\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u3092\u7d71\u5408\u3057\u305f\u5185\u90e8\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306e\u958b\u767a\u3001\u305d\u3057\u3066\u30ea\u30b9\u30af\u7ba1\u7406\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3092\u3054\u63d0\u4f9b\u3044\u305f\u3057\u307e\u3059\u3002\u30d9\u30c8\u30ca\u30e0\u5e02\u5834\u3068\u56fd\u969b\u57fa\u6e96\u3078\u306e\u6df1\u3044\u7406\u89e3\u306b\u57fa\u3065\u304d\u3001MAN\u306f\u5185\u90e8\u76e3\u67fb\u3092\u30d3\u30b8\u30cd\u30b9\u4fa1\u5024\u5275\u9020\u306e\u539f\u52d5\u529b\u3078\u3068\u5909\u9769\u3059\u308b\u304a\u624b\u4f1d\u3044\u3092\u3044\u305f\u3057\u307e\u3059\u3002\u5c06\u6765\u3092\u898b\u636e\u3048\u305f\u5805\u7262\u306a\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u69cb\u7bc9\u306b\u3064\u3044\u3066\u3001\u4eca\u3059\u3050\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_dich_vu_khac\"><\/span><b>\u305d\u306e\u4ed6\u306e\u30b5\u30fc\u30d3\u30b9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-bao-cao-tai-chinh-tai-man\/\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-noi-bo-tron-goi\/\"><span style=\"font-weight: 400;\">\u5185\u90e8\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-danh-gia-he-thong-kiem-soat-noi-bo-tron-goi\/\"><span style=\"font-weight: 400;\">\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u8a55\u4fa1\u30b5\u30fc\u30d3\u30b9<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-theo-yeu-cau-chuyen-sau\/\"><span style=\"font-weight: 400;\">\u3054\u8981\u671b\u306b\u5fdc\u3058\u3066\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-thue-chuyen-nghiep\/\"><span style=\"font-weight: 400;\">\u5c02\u9580\u7684\u306a\u7a0e\u52d9\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-xay-dung-toi-uu\/\"><span style=\"font-weight: 400;\">\u5efa\u8a2d\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-quy-dinh\/\"><span style=\"font-weight: 400;\">\u5b8c\u4e86\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u6c7a\u7b97\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/span><\/a><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>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_quy_trinh_kiem_toan_noi_bo_2026\"><\/span><b>\u5185\u90e8\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f\uff082026\u5e74\uff09<\/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=\"Chi_phi_xay_dung_quy_trinh_kiem_toan_noi_bo_co_cao_khong\"><\/span>\u5185\u90e8\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u3092\u78ba\u7acb\u3059\u308b\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\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u3078\u306e\u6295\u8cc7\u306b\u3088\u308a\u521d\u671f\u30b3\u30b9\u30c8\u306f\u9ad8\u984d\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u640d\u5931\u306e\u9632\u6b62\u3068\u30d7\u30ed\u30bb\u30b9\u306e\u6700\u9069\u5316\u306b\u3088\u3063\u3066\u5f97\u3089\u308c\u308b\u30e1\u30ea\u30c3\u30c8\u306b\u3088\u308a\u3001\u4f01\u696d\u306f 1 \uff5e 2 \u5e74\u4ee5\u5185\u306b\u6295\u8cc7\u3092\u8fc5\u901f\u306b\u56de\u53ce\u3067\u304d\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_nho_co_can_thuc_hien_quy_trinh_nay_khong\"><\/span>\u4e2d\u5c0f\u4f01\u696d\u306f\u3053\u306e\u30d7\u30ed\u30bb\u30b9\u3092\u5b9f\u88c5\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\u306f\u3044\u307e\u305b\u3093\u304c\u3001\u4e2d\u5c0f\u4f01\u696d\u306f\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3068\u5728\u5eab\u3092\u52b9\u679c\u7684\u306b\u7ba1\u7406\u3057\u3001\u4e8b\u696d\u62e1\u5927\u306e\u305f\u3081\u306e\u5f37\u56fa\u306a\u57fa\u76e4\u3092\u7bc9\u304f\u305f\u3081\u306b\u3001\u7c21\u7d20\u5316\u3055\u308c\u305f\u5185\u90e8\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u3092\u5b9f\u88c5\u3059\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=\"Lam_sao_de_KTV_cap_nhat_kip_kien_thuc_ve_AI_va_ESG\"><\/span>\u6280\u8853\u8005\u306f\u3069\u306e\u3088\u3046\u306b\u3057\u3066 AI \u3068 ESG \u306b\u95a2\u3059\u308b\u77e5\u8b58\u3092\u6700\u65b0\u306e\u72b6\u614b\u306b\u4fdd\u3064\u3053\u3068\u304c\u3067\u304d\u308b\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\t\u7d99\u7d9a\u7684\u306a\u30c8\u30ec\u30fc\u30cb\u30f3\u30b0\u8a08\u753b\u304c\u5fc5\u8981\u3067\u3042\u308a\u3001\u6700\u65b0\u306e\u65b9\u6cd5\u8ad6\u306b\u30a2\u30af\u30bb\u30b9\u3059\u308b\u306b\u306f\u5c02\u9580\u7684\u306a\u4f1a\u8a08\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3068\u306e\u9023\u643a\u304c\u53ef\u80fd\u3067\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\": \"Chi ph\u00ed x\u00e2y d\u1ef1ng quy tr\u00ecnh ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u00f3 cao kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Chi ph\u00ed ban \u0111\u1ea7u c\u00f3 th\u1ec3 \u0111\u00e1ng k\u1ec3 do \u0111\u1ea7u t\u01b0 c\u00f4ng ngh\u1ec7, nh\u01b0ng l\u1ee3i \u00edch mang l\u1ea1i t\u1eeb vi\u1ec7c ng\u0103n ch\u1eb7n th\u1ea5t tho\u00e1t v\u00e0 t\u1ed1i \u01b0u quy tr\u00ecnh s\u1ebd gi\u00fap doanh nghi\u1ec7p ho\u00e0n v\u1ed1n nhanh ch\u00f3ng trong v\u00f2ng 1-2 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\": \"Doanh nghi\u1ec7p nh\u1ecf c\u00f3 c\u1ea7n th\u1ef1c hi\u1ec7n quy tr\u00ecnh n\u00e0y kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"D\u00f9 kh\u00f4ng b\u1eaft bu\u1ed9c theo ph\u00e1p lu\u1eadt, c\u00e1c SMEs v\u1eabn n\u00ean \u00e1p d\u1ee5ng quy tr\u00ecnh ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 gi\u1ea3n l\u01b0\u1ee3c \u0111\u1ec3 qu\u1ea3n tr\u1ecb t\u1ed1t d\u00f2ng ti\u1ec1n v\u00e0 t\u1ed3n kho, t\u1ea1o n\u1ec1n t\u1ea3ng v\u1eefng ch\u1eafc \u0111\u1ec3 m\u1edf r\u1ed9ng quy m\u00f4.\"\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\": \"L\u00e0m sao \u0111\u1ec3 KTV c\u1eadp nh\u1eadt k\u1ecbp ki\u1ebfn th\u1ee9c v\u1ec1 AI v\u00e0 ESG?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u1ea7n c\u00f3 k\u1ebf ho\u1ea1ch \u0111\u00e0o t\u1ea1o li\u00ean t\u1ee5c v\u00e0 c\u00f3 th\u1ec3 ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c m\u1ea1ng l\u01b0\u1edbi k\u1ebf to\u00e1n chuy\u00ean nghi\u1ec7p \u0111\u1ec3 ti\u1ebfp c\u1eadn c\u00e1c ph\u01b0\u01a1ng ph\u00e1p lu\u1eadn m\u1edbi nh\u1ea5t.\"\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>Quy tr\u00ecnh ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 n\u0103m 2026 kh\u00f4ng c\u00f2n ch\u1ec9 d\u1eebng \u1edf ki\u1ec3m tra tu\u00e2n th\u1ee7 m\u00e0 \u0111\u00e3 tr\u1edf th\u00e0nh tr\u1ee3 l\u00fd chi\u1ebfn l\u01b0\u1ee3c, h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p th\u00edch \u1ee9ng v\u1edbi kinh t\u1ebf xanh v\u00e0 AI. Theo Ngh\u1ecb \u0111\u1ecbnh 05\/2019\/N\u0110-CP v\u00e0 chu\u1ea9n m\u1ef1c IIA 2025\u20132026, vi\u1ec7c x\u00e2y d\u1ef1ng quy tr\u00ecnh ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd l\u00e0 n\u1ec1n t\u1ea3ng \u0111\u1ec3 duy tr\u00ec ni\u1ec1m tin c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd. Th\u1ef1c ti\u1ec5n cho th\u1ea5y, doanh nghi\u1ec7p \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 ki\u1ec3m to\u00e1n li\u00ean t\u1ee5c c\u00f3 th\u1ec3 ph\u00e1t hi\u1ec7n s\u1edbm t\u1edbi 85% r\u1ee7i ro h\u1ec7 th\u1ed1ng, gi\u00fap ng\u0103n ng\u1eeba t\u1ed5n th\u1ea5t t\u00e0i ch\u00ednh tr\u01b0\u1edbc khi ph\u00e1t sinh. Th\u1ef1c ti\u1ec5n [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4920,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1,4,25],"tags":[],"class_list":["post-4915","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-kiem-toan-bao-cao-tai-chinh","category-tin-tuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/4915","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=4915"}],"version-history":[{"count":2,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/4915\/revisions"}],"predecessor-version":[{"id":4921,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/4915\/revisions\/4921"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/4920"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=4915"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=4915"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=4915"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}