{"id":5283,"date":"2026-03-13T02:33:59","date_gmt":"2026-03-13T09:33:59","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=5283"},"modified":"2026-03-13T02:33:59","modified_gmt":"2026-03-13T09:33:59","slug":"kiem-toan-he-thong-kiem-soat-noi-bo","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-he-thong-kiem-soat-noi-bo\/","title":{"rendered":"\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u76e3\u67fb"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u76e3\u67fb\u3068\u306f\u3001\u4f01\u696d\u5185\u306e\u30ea\u30b9\u30af\u7ba1\u7406\u30d7\u30ed\u30bb\u30b9\u306e\u6709\u52b9\u6027\u3068\u52b9\u7387\u6027\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u305f\u3001\u72ec\u7acb\u3057\u305f\u5ba2\u89b3\u7684\u306a\u8a55\u4fa1\u3067\u3059\u3002\u6025\u901f\u306b\u767a\u5c55\u3059\u308b\u30c7\u30b8\u30bf\u30eb\u7d4c\u6e08\u306b\u304a\u3044\u3066\u3001\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u69cb\u7bc9\u306f\u6975\u3081\u3066\u91cd\u8981\u3067\u3059\u3002 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/he-thong-kiem-toan-noi-bo\/\"><span style=\"font-weight: 400;\">\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\uff08ICS\uff09<\/span><\/a><span style=\"font-weight: 400;\"> \u5065\u5168\u306a\u8ca1\u52d9\u57fa\u76e4\u306f\u3001\u8cc7\u7523\u3092\u4fdd\u8b77\u3059\u308b\u306e\u306b\u5f79\u7acb\u3064\u3060\u3051\u3067\u306a\u304f\u3001\u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3051\u308b\u73fe\u884c\u306e\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u7a0e\u52d9\u898f\u5236\u3092\u4f01\u696d\u304c\u9075\u5b88\u3059\u308b\u305f\u3081\u306e\u524d\u63d0\u6761\u4ef6\u3067\u3082\u3042\u308b\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u56fd\u969b\u76e3\u67fb\u6a5f\u95a2\u306e\u8abf\u67fb\u306b\u3088\u308b\u3068\u3001\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b751\u4ef6\u4ee5\u4e0a\u306eTP3T\u306e\u91cd\u5927\u306a\u865a\u507d\u8868\u793a\u306f\u3001\u5185\u90e8\u7d71\u5236\u306e\u4e0d\u5099\u306b\u8d77\u56e0\u3057\u3066\u3044\u308b\u3002\u30d9\u30c8\u30ca\u30e0\u3067\u306f\u3001 <\/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 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href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-he-thong-kiem-soat-noi-bo\/#Loi_ich_vuot_troi_khi_trien_khai_kiem_toan_he_thong_kiem_soat_noi_bo_dinh_ky\" >\u5b9a\u671f\u7684\u306a\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u3053\u3068\u306e\u512a\u308c\u305f\u5229\u70b9\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-he-thong-kiem-soat-noi-bo\/#Toi_uu_hoa_hieu_qua_hoat_dong_kinh_doanh\" >\u30d3\u30b8\u30cd\u30b9\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u306e\u6700\u9069\u5316<\/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-he-thong-kiem-soat-noi-bo\/#Dam_bao_tinh_tuan_thu_phap_luat_va_thue\" >\u6cd5\u4ee4\u304a\u3088\u3073\u7a0e\u91d1\u306e\u9075\u5b88\u3092\u5fb9\u5e95\u3059\u308b\u3002<\/a><\/li><li 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ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-he-thong-kiem-soat-noi-bo\/#Han_che_ve_nguon_luc_va_chuyen_mon\" >\u8cc7\u6e90\u3068\u5c02\u9580\u77e5\u8b58\u306e\u4e0d\u8db3\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-he-thong-kiem-soat-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-25\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-he-thong-kiem-soat-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-26\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-he-thong-kiem-soat-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-27\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-he-thong-kiem-soat-noi-bo\/#Cau_hoi_thuong_gap_ve_kiem_toan_he_thong_kiem_soat_noi_bo\" >\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\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-28\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-he-thong-kiem-soat-noi-bo\/#Doanh_nghiep_tu_nhan_khong_niem_yet_co_bat_buoc_phai_thuc_hien_kiem_toan_he_thong_kiem_soat_noi_bo_khong\" >\u975e\u4e0a\u5834\u306e\u6c11\u9593\u4f01\u696d\u306f\u3001\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u304b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-he-thong-kiem-soat-noi-bo\/#Chi_phi_thuc_hien_mot_cuoc_kiem_toan_he_thong_kiem_soat_noi_bo_la_bao_nhieu\" >\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u306e\u306b\u304b\u304b\u308b\u8cbb\u7528\u306f\u3069\u308c\u304f\u3089\u3044\u3067\u3059\u304b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-he-thong-kiem-soat-noi-bo\/#Kiem_toan_he_thong_kiem_soat_noi_bo_mat_bao_lau\" >\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u76e3\u67fb\u306b\u306f\u3069\u308c\u304f\u3089\u3044\u306e\u6642\u9593\u304c\u304b\u304b\u308a\u307e\u3059\u304b\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Ban_chat_cua_kiem_toan_he_thong_kiem_soat_noi_bo_trong_doanh_nghiep\"><\/span><b>\u4f01\u696d\u306b\u304a\u3051\u308b\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u76e3\u67fb\u306e\u6027\u8cea\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5284\" aria-describedby=\"caption-attachment-5284\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5284\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Ban-chat-cua-kiem-toan-he-thong-kiem-soat-noi-bo-trong-doanh-nghiep.jpg\" alt=\"B\u1ea3n ch\u1ea5t c\u1ee7a ki\u1ec3m to\u00e1n h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 trong doanh nghi\u1ec7p\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Ban-chat-cua-kiem-toan-he-thong-kiem-soat-noi-bo-trong-doanh-nghiep.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Ban-chat-cua-kiem-toan-he-thong-kiem-soat-noi-bo-trong-doanh-nghiep-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Ban-chat-cua-kiem-toan-he-thong-kiem-soat-noi-bo-trong-doanh-nghiep-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Ban-chat-cua-kiem-toan-he-thong-kiem-soat-noi-bo-trong-doanh-nghiep-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Ban-chat-cua-kiem-toan-he-thong-kiem-soat-noi-bo-trong-doanh-nghiep-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5284\" class=\"wp-caption-text\">\u4f01\u696d\u306b\u304a\u3051\u308b\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u76e3\u67fb\u306e\u6027\u8cea\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u76e3\u67fb\u306f\u3001\u5358\u306b\u4f1a\u8a08\u5e33\u7c3f\u306e\u6570\u5b57\u3092\u78ba\u8a8d\u3059\u308b\u3060\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u6587\u66f8\u306e\u627f\u8a8d\u304b\u3089\u8ca1\u52d9\u7ba1\u7406\u306b\u304a\u3051\u308b\u6a29\u9650\u59d4\u8b72\u306b\u81f3\u308b\u307e\u3067\u3001\u4e8b\u696d\u904b\u55b6\u306e\u3042\u3089\u3086\u308b\u300c\u4ed5\u7d44\u307f\u300d\u3092\u8a55\u4fa1\u3059\u308b\u30d7\u30ed\u30bb\u30b9\u3067\u3059\u3002\u305d\u306e\u6838\u5fc3\u7684\u306a\u76ee\u7684\u306f\u3001\u7d71\u5236\u63aa\u7f6e\u304c\u9069\u5207\u306b\u8a2d\u8a08\u3055\u308c\u3001\u7d99\u7d9a\u7684\u306b\u904b\u7528\u3055\u308c\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u672c\u76e3\u67fb\u306f\u3001COSO\uff08\u30c8\u30ec\u30c3\u30c9\u30a6\u30a7\u30a4\u59d4\u54e1\u4f1a\u5f8c\u63f4\u7d44\u7e54\u59d4\u54e1\u4f1a\uff09\u306e\u7406\u8ad6\u7684\u67a0\u7d44\u307f\u306b\u57fa\u3065\u3044\u3066\u304a\u308a\u3001\u7d71\u5236\u74b0\u5883\u3001\u30ea\u30b9\u30af\u8a55\u4fa1\u3001\u7d71\u5236\u6d3b\u52d5\u3001\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u3001\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u306e5\u3064\u306e\u8981\u7d20\u304b\u3089\u69cb\u6210\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u8981\u7d20\u9593\u306e\u8abf\u548c\u306e\u3068\u308c\u305f\u9023\u643a\u306b\u3088\u308a\u3001\u4e0d\u6b63\u884c\u70ba\u3084\u696d\u52d9\u4e0a\u306e\u30df\u30b9\u306b\u5bfe\u3059\u308b\u5f37\u56fa\u306a\u9632\u5fa1\u30b7\u30b9\u30c6\u30e0\u304c\u69cb\u7bc9\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tam_quan_trong_doi_voi_quan_tri_rui_ro_va_thue\"><\/span><b>\u30ea\u30b9\u30af\u7ba1\u7406\u3068\u7a0e\u52d9\u306b\u304a\u3051\u308b\u91cd\u8981\u6027<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7a0e\u52d9\u884c\u653f\u306b\u304a\u3044\u3066\u3001\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u76e3\u67fb\u306f\u3001\u7d4c\u6e08\u53d6\u5f15\u306e\u5065\u5168\u6027\u3092\u78ba\u4fdd\u3059\u308b\u4e0a\u3067\u6975\u3081\u3066\u91cd\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u307e\u3059\u3002\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u304c\u52b9\u679c\u7684\u306b\u6a5f\u80fd\u3057\u3066\u3044\u308c\u3070\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u6642\u306b\u767a\u751f\u3059\u308b\u3001\u7533\u544a\u5185\u5bb9\u306e\u8aa4\u308a\u3001\u8acb\u6c42\u66f8\u306e\u7d1b\u5931\u3001\u63a7\u9664\u5bfe\u8c61\u7d4c\u8cbb\u306b\u95a2\u3059\u308b\u898f\u5247\u9055\u53cd\u306a\u3069\u306e\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u4f01\u696d\u306f\u4e0d\u5fc5\u8981\u306a\u5ef6\u6ede\u91d1\u3084\u7a0e\u91d1\u306e\u6ede\u7d0d\u3092\u56de\u907f\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Moi_lien_he_giua_kiem_soat_noi_bo_va_kiem_toan_bao_cao_tai_chinh\"><\/span><b>\u5185\u90e8\u7d71\u5236\u3068\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306e\u95a2\u4fc2\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u76e3\u67fb\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u524d\u306b\u4e0d\u53ef\u6b20\u306a\u6e96\u5099\u6bb5\u968e\u3067\u3059\u3002\u76e3\u67fb\u4eba\u306f\u901a\u5e38\u3001\u300c\u7d71\u5236\u30c6\u30b9\u30c8\u300d\u3092\u5b9f\u65bd\u3057\u3066\u30b7\u30b9\u30c6\u30e0\u306e\u4fe1\u983c\u6027\u3092\u8a55\u4fa1\u3057\u307e\u3059\u3002\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u304c\u5f37\u56fa\u3067\u3042\u308c\u3070\u3001\u76e3\u67fb\u4eba\u306f\u300c\u5b9f\u8a3c\u30c6\u30b9\u30c8\u300d\uff08\u8a73\u7d30\u306a\u30c6\u30b9\u30c8\uff09\u306e\u6570\u3092\u6e1b\u3089\u3059\u3053\u3068\u304c\u3067\u304d\u3001\u305d\u308c\u306b\u3088\u3063\u3066\u76e3\u67fb\u6642\u9593\u3068\u30b3\u30b9\u30c8\u3092\u6700\u9069\u5316\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Khung_phap_ly_dieu_chinh_hoat_dong_kiem_toan_he_thong_kiem_soat_noi_bo\"><\/span><b>\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u76e3\u67fb\u3092\u898f\u5b9a\u3059\u308b\u6cd5\u7684\u67a0\u7d44\u307f\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0\u3067\u306f\u3001\u4f01\u696d\u306f\u5185\u90e8\u7d71\u5236\u306e\u5b9f\u65bd\u3092\u898f\u5b9a\u3057\u7fa9\u52d9\u4ed8\u3051\u308b\u6cd5\u4ee4\u306b\u7279\u306b\u6ce8\u610f\u3092\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u6cd5\u5f8b\u3092\u5341\u5206\u306b\u7406\u89e3\u3059\u308b\u3053\u3068\u306f\u3001\u4f01\u696d\u304c\u6cd5\u4ee4\u3092\u9075\u5b88\u3059\u308b\u306e\u306b\u5f79\u7acb\u3064\u3060\u3051\u3067\u306a\u304f\u3001\u653f\u5e9c\u6a5f\u95a2\u304b\u3089\u306e\u4fe1\u983c\u69cb\u7bc9\u306b\u3082\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000; height: 376px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u76e3\u67fb\u3092\u898f\u5b9a\u3059\u308b\u6cd5\u7684\u67a0\u7d44\u307f\u306e\u6982\u8981\u3002<\/b><\/caption>\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><b>\u6cd5\u7684\u6587\u66f8<\/b><\/td>\n<td style=\"text-align: center; height: 56px;\"><b>\u4e3b\u306a\u5185\u5bb9\u306f\u5185\u90e8\u7d71\u5236\u306b\u95a2\u3059\u308b\u3082\u306e\u3067\u3059\u3002<\/b><\/td>\n<td style=\"text-align: center; height: 56px;\"><b>\u5bfe\u8c61\u79d1\u76ee<\/b><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">2015\u5e74\u4f1a\u8a08\u6cd5\uff08\u7b2c39\u6761\uff09<\/span><\/td>\n<td style=\"text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u69cb\u7bc9\u304a\u3088\u3073\u7dad\u6301\u306b\u95a2\u3059\u308b\u8cac\u4efb\u306b\u3064\u3044\u3066\u306e\u898f\u5b9a\u3002<\/span><\/td>\n<td style=\"text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">\u3059\u3079\u3066\u306e\u4f1a\u8a08\u90e8\u9580\u3002<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">\u653f\u4ee405\/2019\/ND-CP<\/span><\/td>\n<td style=\"text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">\u5185\u90e8\u76e3\u67fb\u306e\u624b\u7d9a\u304d\u3001\u6a29\u9650\u3001\u8cac\u4efb\u306b\u95a2\u3059\u308b\u8a73\u7d30\u306a\u898f\u5b9a\u3002<\/span><\/td>\n<td style=\"text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">\u4e0a\u5834\u4f01\u696d\u3001\u56fd\u6709\u4f01\u696d\u3001\u304a\u3088\u3073\u516c\u5171\u30b5\u30fc\u30d3\u30b9\u6a5f\u95a2\u3002<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">\u56de\u89a7214\/2012\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0\u76e3\u67fb\u57fa\u6e96\u30b7\u30b9\u30c6\u30e0\uff08VSA\uff09\u3001\u7279\u306bVSA 315\u304a\u3088\u3073VSA 330\u3002<\/span><\/td>\n<td style=\"text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">\u76e3\u67fb\u4eba\u3068\u88ab\u76e3\u67fb\u4f01\u696d\u3002<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">2018\u5e74\u8150\u6557\u9632\u6b62\u53ca\u3073\u64b2\u6ec5\u306b\u95a2\u3059\u308b\u6cd5\u5f8b<\/span><\/td>\n<td style=\"text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">\u6c11\u9593\u90e8\u9580\u306b\u304a\u3051\u308b\u8150\u6557\u9632\u6b62\u306e\u305f\u3081\u306e\u5185\u90e8\u7d71\u5236\u306b\u95a2\u3059\u308b\u898f\u5236\u3002<\/span><\/td>\n<td style=\"text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">\u4e0a\u5834\u4f01\u696d\u3001\u91d1\u878d\u6a5f\u95a2\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">2015\u5e74\u4f1a\u8a08\u6cd5\u7b2c39\u6761\u306a\u3069\u306e\u6cd5\u7684\u898f\u5b9a\u3092\u53c2\u7167\u3059\u308b\u3068\u3001\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u76e3\u67fb\u306f\u3001\u682a\u4e3b\u304a\u3088\u3073\u6295\u8cc7\u5bb6\u306e\u5229\u76ca\u3092\u4fdd\u8b77\u3059\u308b\u305f\u3081\u306e\u6cd5\u7684\u7fa9\u52d9\u3067\u3042\u308b\u3053\u3068\u304c\u5206\u304b\u308a\u307e\u3059\u3002\u3053\u306e\u30b7\u30b9\u30c6\u30e0\u306f\u3001\u8cc7\u7523\u304c\u78ba\u5b9f\u306b\u4fdd\u8b77\u3055\u308c\u3001\u8ca1\u52d9\u60c5\u5831\u304c\u9069\u6642\u306b\u63d0\u4f9b\u3055\u308c\u3001\u6cd5\u4ee4\u304c\u5b8c\u5168\u306b\u9075\u5b88\u3055\u308c\u308b\u3053\u3068\u3092\u4fdd\u8a3c\u3059\u308b\u3082\u306e\u3067\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_kiem_toan_he_thong_kiem_soat_noi_bo_chuyen_nghiep\"><\/span><b>\u5c02\u9580\u7684\u306a\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u76e3\u67fb\u624b\u9806<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5287\" aria-describedby=\"caption-attachment-5287\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5287\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-thuc-hien-kiem-toan-he-thong-kiem-soat-noi-bo-chuyen-nghiep.jpg\" alt=\"Quy tr\u00ecnh th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 chuy\u00ean nghi\u1ec7p\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-thuc-hien-kiem-toan-he-thong-kiem-soat-noi-bo-chuyen-nghiep.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-thuc-hien-kiem-toan-he-thong-kiem-soat-noi-bo-chuyen-nghiep-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-thuc-hien-kiem-toan-he-thong-kiem-soat-noi-bo-chuyen-nghiep-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-thuc-hien-kiem-toan-he-thong-kiem-soat-noi-bo-chuyen-nghiep-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-thuc-hien-kiem-toan-he-thong-kiem-soat-noi-bo-chuyen-nghiep-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5287\" class=\"wp-caption-text\">\u5c02\u9580\u7684\u306a\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u76e3\u67fb\u624b\u9806<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u9069\u5207\u306a\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306f\u3001\u901a\u5e384\u3064\u306e\u4e3b\u8981\u306a\u6bb5\u968e\u3092\u7d4c\u3066\u884c\u308f\u308c\u3001\u76e3\u67fb\u62c5\u5f53\u8005\u306b\u306f\u5c02\u9580\u77e5\u8b58\u3068\u5b9f\u52d9\u7d4c\u9a13\u306e\u7d44\u307f\u5408\u308f\u305b\uff08\u5c02\u9580\u77e5\u8b58\uff09\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_lap_ke_hoach_va_khao_sat_he_thong\"><\/span><b>\u8a08\u753b\u304a\u3088\u3073\u30b7\u30b9\u30c6\u30e0\u8abf\u67fb\u6bb5\u968e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u3092\u958b\u59cb\u3059\u308b\u524d\u306b\u3001\u76e3\u67fb\u30c1\u30fc\u30e0\u306f\u4e8b\u696d\u30e2\u30c7\u30eb\u3001\u6cd5\u7684\u74b0\u5883\u3001\u304a\u3088\u3073\u696d\u754c\u7279\u6709\u306e\u30ea\u30b9\u30af\u3092\u7406\u89e3\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u76e3\u67fb\u62c5\u5f53\u8005\u306f\u3001\u5185\u90e8\u7d71\u5236\u306b\u95a2\u3059\u308b\u8cea\u554f\u7968\u3092\u4f7f\u7528\u3057\u305f\u308a\u3001\u7d4c\u55b6\u9663\u3078\u306e\u30a4\u30f3\u30bf\u30d3\u30e5\u30fc\u3092\u5b9f\u65bd\u3057\u305f\u308a\u3057\u3066\u3001\u73fe\u5728\u306e\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306b\u95a2\u3059\u308b\u4e88\u5099\u7684\u306a\u7406\u89e3\u3092\u6df1\u3081\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_danh_gia_thiet_ke_cua_cac_chot_kiem_soat\"><\/span><b>\u30c1\u30a7\u30c3\u30af\u30dd\u30a4\u30f3\u30c8\u306e\u8a2d\u8a08\u8a55\u4fa1\u6bb5\u968e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u6bb5\u968e\u3067\u306f\u3001\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u76e3\u67fb\u306f\u3001\u5185\u90e8\u898f\u5247\u304a\u3088\u3073\u696d\u52d9\u624b\u9806\u66f8\uff08SOP\uff09\u306e\u898b\u76f4\u3057\u306b\u91cd\u70b9\u3092\u7f6e\u304d\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u898f\u5247\u306f\u3059\u3079\u3066\u306e\u30ea\u30b9\u30af\u3092\u7db2\u7f85\u3057\u3066\u3044\u308b\u3067\u3057\u3087\u3046\u304b\uff1f\u4f8b\u3048\u3070\u30015,000\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u3092\u8d85\u3048\u308b\u652f\u51fa\u306b\u5bfe\u3057\u3066\u3001\u6700\u9ad8\u8ca1\u52d9\u8cac\u4efb\u8005\uff08CFO\uff09\u306e\u7f72\u540d\u304c\u5fc5\u8981\u306a\u73fe\u91d1\u524d\u6255\u3044\u30d7\u30ed\u30bb\u30b9\u306b\u306a\u3063\u3066\u3044\u308b\u3067\u3057\u3087\u3046\u304b\uff1f<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_thu_nghiem_van_hanh_Test_of_Controls\"><\/span><b>\u904b\u7528\u30c6\u30b9\u30c8\u6bb5\u968e\uff08\u5236\u5fa1\u30c6\u30b9\u30c8\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u76e3\u67fb\u306e\u91cd\u8981\u306a\u6bb5\u968e\u3067\u3059\u3002\u76e3\u67fb\u4eba\u306f\u3001\u5f93\u696d\u54e1\u304c\u5b9a\u3081\u3089\u308c\u305f\u624b\u9806\u3092\u5b9f\u969b\u306b\u9075\u5b88\u3057\u305f\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d\u3059\u308b\u305f\u3081\u3001\u5f53\u8a72\u5e74\u5ea6\u306b\u884c\u308f\u308c\u305f\u53d6\u5f15\u306e\u30b5\u30f3\u30d7\u30eb\u3092\u9078\u5b9a\u3057\u307e\u3059\u3002\u56fa\u5b9a\u8cc7\u7523\u306e\u8cfc\u5165\u306b3\u4ef6\u306e\u7af6\u4e89\u5165\u672d\u304c\u5fc5\u8981\u306a\u5834\u5408\u3001\u76e3\u67fb\u4eba\u306f\u5165\u672d\u66f8\u985e\u3092\u7cbe\u67fb\u3057\u3001\u3053\u308c\u3089\u306e\u5165\u672d\u304c\u5b58\u5728\u3059\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_tong_hop_va_lap_bao_cao_kien_nghi\"><\/span><b>\u63d0\u8a00\u5831\u544a\u66f8\u306e\u4f5c\u6210\u304a\u3088\u3073\u6e96\u5099\u6bb5\u968e\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u76e3\u67fb\u7d50\u679c\u306f\u3001\u5f31\u70b9\u3092\u7279\u5b9a\u3059\u308b\u8a73\u7d30\u306a\u5831\u544a\u66f8\u3068\u306a\u308b\u3002\u5831\u544a\u66f8\u306b\u306f\u3001\u5358\u306b\u8aa4\u308a\u3092\u5217\u6319\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u4f01\u696d\u306e\u7d4c\u55b6\u30b7\u30b9\u30c6\u30e0\u3092\u6539\u5584\u3059\u308b\u305f\u3081\u306e\u5b9f\u8df5\u7684\u306a\u89e3\u6c7a\u7b56\u3082\u63d0\u793a\u3055\u308c\u308b\u3079\u304d\u3067\u3042\u308b\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_thanh_phan_trong_yeu_cua_he_thong_kiem_soat_noi_bo_theo_chuan_COSO\"><\/span><b>COSO\u57fa\u6e96\u306b\u57fa\u3065\u304f\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u4e3b\u8981\u69cb\u6210\u8981\u7d20\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u76e3\u67fb\u304c\u306a\u305c\u8907\u96d1\u306a\u306e\u304b\u3092\u7406\u89e3\u3059\u308b\u306b\u306f\u3001\u7d44\u7e54\u306e\u300c\u5065\u5168\u6027\u300d\u3092\u69cb\u6210\u3059\u308b5\u3064\u306e\u8981\u7d20\u3092\u6df1\u304f\u6398\u308a\u4e0b\u3052\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Moi_truong_kiem_soat_Control_Environment\"><\/span><b>\u5236\u5fa1\u74b0\u5883<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7d71\u5236\u74b0\u5883\u306f\u3001\u4ed6\u306e\u3059\u3079\u3066\u306e\u69cb\u6210\u8981\u7d20\u306e\u57fa\u76e4\u3068\u306a\u308b\u3082\u306e\u3067\u3059\u3002\u305d\u308c\u306f\u3001\u7d4c\u55b6\u7406\u5ff5\u3001\u696d\u52d9\u9042\u884c\u30b9\u30bf\u30a4\u30eb\u3001\u305d\u3057\u3066\u5168\u5f93\u696d\u54e1\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u610f\u8b58\u3092\u5305\u542b\u3057\u307e\u3059\u3002\u900f\u660e\u6027\u3092\u91cd\u8996\u3059\u308b\u4f01\u696d\u6587\u5316\u3092\u6301\u3064\u4f01\u696d\u306f\u3001\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u76e3\u67fb\u3092\u6700\u3082\u52b9\u679c\u7684\u306b\u5b9f\u65bd\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_trinh_danh_gia_rui_ro_Risk_Assessment\"><\/span><b>\u30ea\u30b9\u30af\u8a55\u4fa1\u30d7\u30ed\u30bb\u30b9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u3042\u3089\u3086\u308b\u4f01\u696d\u306f\u3001\u5916\u90e8\u8981\u56e0\uff08\u7a0e\u5236\u5909\u66f4\u3001\u5e02\u5834\u5909\u52d5\u306a\u3069\uff09\u3068\u5185\u90e8\u8981\u56e0\uff08\u5f93\u696d\u54e1\u306b\u3088\u308b\u4e0d\u6b63\u884c\u70ba\u3001IT\u30b7\u30b9\u30c6\u30e0\u306e\u969c\u5bb3\u306a\u3069\uff09\u306e\u4e21\u65b9\u304b\u3089\u30ea\u30b9\u30af\u306b\u76f4\u9762\u3057\u307e\u3059\u3002\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u76e3\u67fb\u3067\u306f\u3001\u4f01\u696d\u304c\u3053\u308c\u3089\u306e\u30ea\u30b9\u30af\u3092\u3069\u306e\u3088\u3046\u306b\u7279\u5b9a\u3057\u3001\u512a\u5148\u9806\u4f4d\u3092\u3064\u3051\u3066\u5bfe\u51e6\u3057\u3066\u3044\u308b\u304b\u3092\u691c\u8a3c\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_hoat_dong_kiem_soat_Control_Activities\"><\/span><b>\u7ba1\u7406\u6d3b\u52d5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u3089\u306f\u3001\u627f\u8a8d\u3001\u8a8d\u53ef\u3001\u7167\u5408\u3001\u696d\u7e3e\u30c1\u30a7\u30c3\u30af\u3001\u696d\u52d9\u5206\u62c5\u3068\u3044\u3063\u305f\u5177\u4f53\u7684\u306a\u65b9\u91dd\u3068\u624b\u9806\u3067\u3059\u3002\u30ec\u30b8\u62c5\u5f53\u8005\u3068\u7c3f\u8a18\u62c5\u5f53\u8005\u306e\u9593\u3067\u696d\u52d9\u3092\u5206\u62c5\u3059\u308b\u3053\u3068\u306f\u3001\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u76e3\u67fb\u4eba\u304c\u5e38\u306b\u512a\u5148\u3059\u308b\u91cd\u8981\u306a\u539f\u5247\u3067\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"He_thong_thong_tin_va_truyen_thong\"><\/span><b>\u60c5\u5831\u901a\u4fe1\u30b7\u30b9\u30c6\u30e0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4f01\u696d\u5185\u306e\u60c5\u5831\u4f1d\u9054\u306f\u3001\u30bf\u30a4\u30e0\u30ea\u30fc\u304b\u3064\u6b63\u78ba\u3067\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u7d4c\u55b6\u5831\u544a\u66f8\u306f\u3001\u9069\u5207\u306a\u7d4c\u55b6\u5224\u65ad\u3092\u4e0b\u3059\u6a29\u9650\u3092\u6301\u3064\u9069\u5207\u306a\u62c5\u5f53\u8005\u306b\u9001\u4ed8\u3055\u308c\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u76e3\u67fb\u4eba\u306f\u3001\u4f1a\u8a08\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u4e0a\u306e\u30c7\u30fc\u30bf\u306e\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u3068\u5b8c\u5168\u6027\u3092\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hoat_dong_giam_sat_Monitoring\"><\/span><b>\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u6d3b\u52d5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306f\u3001\u305d\u306e\u6709\u52b9\u6027\u3092\u9577\u671f\u306b\u308f\u305f\u3063\u3066\u7dad\u6301\u3059\u308b\u305f\u3081\u306b\u3001\u5b9a\u671f\u7684\u306b\u76e3\u8996\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u901a\u5e38\u3001\u5185\u90e8\u76e3\u67fb\u90e8\u9580\u304c\u62c5\u5f53\u3057\u307e\u3059\u3002\u5916\u90e8\u6a5f\u95a2\u306b\u3088\u308b\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u5b9a\u671f\u76e3\u67fb\u306f\u3001\u3053\u306e\u76e3\u8996\u306e\u6709\u52b9\u6027\u306b\u3064\u3044\u3066\u3088\u308a\u5ba2\u89b3\u7684\u306a\u898b\u89e3\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phan_tich_cac_rui_ro_pho_bien_khi_thieu_kiem_toan_he_thong_kiem_soat_noi_bo\"><\/span><b>\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u76e3\u67fb\u4e0d\u8db3\u306b\u4f34\u3046\u4e00\u822c\u7684\u306a\u30ea\u30b9\u30af\u3092\u5206\u6790\u3059\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4f01\u696d\u304c\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u76e3\u67fb\u3092\u6020\u308b\u3068\u3001\u8ca1\u52d9\u9762\u3068\u8a55\u5224\u306e\u4e21\u9762\u3067\u6df1\u523b\u306a\u7d50\u679c\u3092\u62db\u304f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u4ee5\u4e0b\u306f\u3001\u30d9\u30c8\u30ca\u30e0\u3067\u3088\u304f\u898b\u3089\u308c\u308b\u9055\u53cd\u884c\u70ba\u3092\u307e\u3068\u3081\u305f\u8868\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>\u3053\u306e\u8868\u306f\u3001\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u76e3\u67fb\u4e0d\u8db3\u306b\u4f34\u3046\u4e00\u822c\u7684\u306a\u30ea\u30b9\u30af\u3092\u307e\u3068\u3081\u305f\u3082\u306e\u3067\u3059\u3002<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 32.4649%;\"><b>\u9055\u53cd\u306e\u7a2e\u985e<\/b><\/td>\n<td style=\"text-align: center; width: 19.6393%;\"><b>\u767a\u751f\u7387<\/b><\/td>\n<td style=\"text-align: center; width: 46.994%;\"><b>\u6cd5\u7684\u30fb\u91d1\u92ad\u7684\u5f71\u97ff<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 32.4649%;\"><span style=\"font-weight: 400;\">\u8cfc\u5165\u8a50\u6b3a\uff08\u4fa1\u683c\u540a\u308a\u4e0a\u3052\u3001\u4ed5\u5165\u5148\u3068\u306e\u5171\u8b00\uff09<\/span><\/td>\n<td style=\"text-align: center; width: 19.6393%;\"><span style=\"font-weight: 400;\">35%<\/span><\/td>\n<td style=\"text-align: center; width: 46.994%;\"><span style=\"font-weight: 400;\">\u8cc7\u672c\u640d\u5931\u3001\u6295\u5165\u30b3\u30b9\u30c8\u306e\u5897\u52a0\u3001\u4ed5\u5165\u4ed8\u52a0\u4fa1\u5024\u7a0e\u3078\u306e\u5f71\u97ff\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 32.4649%;\"><span style=\"font-weight: 400;\">\u73fe\u91d1\uff0f\u9280\u884c\u9810\u91d1\u306e\u4e0d\u6b63\u6d41\u7528<\/span><\/td>\n<td style=\"text-align: center; width: 19.6393%;\"><span style=\"font-weight: 400;\">20%<\/span><\/td>\n<td style=\"text-align: center; width: 46.994%;\"><span style=\"font-weight: 400;\">\u77ed\u671f\u7684\u306a\u50b5\u52d9\u8d85\u904e\u3001\u73fe\u91d1\u8cc7\u91d1\u306e\u865a\u507d\u5831\u544a\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 32.4649%;\"><span style=\"font-weight: 400;\">\u5728\u5eab\u306e\u4e0d\u4e00\u81f4\uff08\u672a\u5831\u544a\u306e\u640d\u5931\u3001\u7834\u640d\u306a\u3069\uff09<\/span><\/td>\n<td style=\"text-align: center; width: 19.6393%;\"><span style=\"font-weight: 400;\">25%<\/span><\/td>\n<td style=\"text-align: center; width: 46.994%;\"><span style=\"font-weight: 400;\">\u58f2\u4e0a\u539f\u4fa1\u306e\u8a08\u7b97\u30df\u30b9\u306f\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u30df\u30b9\u306b\u3064\u306a\u304c\u308b\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 32.4649%;\"><span style=\"font-weight: 400;\">\u4eba\u4e8b\u898f\u5b9a\u9055\u53cd\uff08\u67b6\u7a7a\u7d66\u4e0e\u306e\u652f\u6255\u3044\uff09<\/span><\/td>\n<td style=\"text-align: center; width: 19.6393%;\"><span style=\"font-weight: 400;\">10%<\/span><\/td>\n<td style=\"text-align: center; width: 46.994%;\"><span style=\"font-weight: 400;\">\u500b\u4eba\u6240\u5f97\u7a0e\u304a\u3088\u3073\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u6ede\u7d0d\u5206\u3092\u5fb4\u53ce\u3059\u308b\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 32.4649%;\"><span style=\"font-weight: 400;\">\u30b5\u30a4\u30d0\u30fc\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u30ea\u30b9\u30af\uff08\u91d1\u878d\u30c7\u30fc\u30bf\u306e\u6f0f\u6d29\uff09<\/span><\/td>\n<td style=\"text-align: center; width: 19.6393%;\"><span style=\"font-weight: 400;\">10%<\/span><\/td>\n<td style=\"text-align: center; width: 46.994%;\"><span style=\"font-weight: 400;\">\u884c\u653f\u51e6\u5206\u304a\u3088\u3073\u9867\u5ba2\u304b\u3089\u306e\u4fe1\u983c\u5931\u589c\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u76e3\u67fb\u3092\u901a\u3058\u3066\u3001\u5c02\u9580\u5bb6\u306f\u30a8\u30e9\u30fc\u767a\u751f\u7387\u304c\u6700\u3082\u9ad8\u3044\u6bb5\u968e\u306b\u300c\u30c1\u30a7\u30c3\u30af\u30dd\u30a4\u30f3\u30c8\u300d\u3092\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u305d\u308c\u306b\u3088\u3063\u3066\u30aa\u30fc\u30ca\u30fc\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3068\u5229\u76ca\u3092\u4fdd\u8b77\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Loi_ich_vuot_troi_khi_trien_khai_kiem_toan_he_thong_kiem_soat_noi_bo_dinh_ky\"><\/span><b>\u5b9a\u671f\u7684\u306a\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u3053\u3068\u306e\u512a\u308c\u305f\u5229\u70b9\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5286\" aria-describedby=\"caption-attachment-5286\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5286\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Loi-ich-vuot-troi-khi-trien-khai-kiem-toan-he-thong-kiem-soat-noi-bo-dinh-ky.jpg\" alt=\"L\u1ee3i \u00edch v\u01b0\u1ee3t tr\u1ed9i khi tri\u1ec3n khai ki\u1ec3m to\u00e1n h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 \u0111\u1ecbnh k\u1ef3\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Loi-ich-vuot-troi-khi-trien-khai-kiem-toan-he-thong-kiem-soat-noi-bo-dinh-ky.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Loi-ich-vuot-troi-khi-trien-khai-kiem-toan-he-thong-kiem-soat-noi-bo-dinh-ky-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Loi-ich-vuot-troi-khi-trien-khai-kiem-toan-he-thong-kiem-soat-noi-bo-dinh-ky-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Loi-ich-vuot-troi-khi-trien-khai-kiem-toan-he-thong-kiem-soat-noi-bo-dinh-ky-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Loi-ich-vuot-troi-khi-trien-khai-kiem-toan-he-thong-kiem-soat-noi-bo-dinh-ky-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5286\" class=\"wp-caption-text\">\u5b9a\u671f\u7684\u306a\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u3053\u3068\u306e\u512a\u308c\u305f\u5229\u70b9\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u76e3\u67fb\u3078\u306e\u6295\u8cc7\u306f\u3001\u4f01\u696d\u306b\u3068\u3063\u3066\u9577\u671f\u7684\u306a\u4fa1\u5024\u3092\u3082\u305f\u3089\u3057\u3001\u53d7\u52d5\u7684\u306a\u7d4c\u55b6\u304b\u3089\u80fd\u52d5\u7684\u306a\u7d4c\u55b6\u3078\u306e\u8ee2\u63db\u3092\u652f\u63f4\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Toi_uu_hoa_hieu_qua_hoat_dong_kinh_doanh\"><\/span><b>\u30d3\u30b8\u30cd\u30b9\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u306e\u6700\u9069\u5316<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u91cd\u8907\u3059\u308b\u30d7\u30ed\u30bb\u30b9\u3092\u6392\u9664\u3057\u3001\u7ba1\u7406\u624b\u9806\u3092\u81ea\u52d5\u5316\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u904b\u7528\u30b3\u30b9\u30c8\u3092\u524a\u6e1b\u3067\u304d\u307e\u3059\u3002\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u76e3\u67fb\u306f\u3001\u627f\u8a8d\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3051\u308b\u30dc\u30c8\u30eb\u30cd\u30c3\u30af\u3092\u7279\u5b9a\u3057\u3001\u30ef\u30fc\u30af\u30d5\u30ed\u30fc\u306e\u5186\u6ed1\u5316\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dam_bao_tinh_tuan_thu_phap_luat_va_thue\"><\/span><b>\u6cd5\u4ee4\u304a\u3088\u3073\u7a0e\u91d1\u306e\u9075\u5b88\u3092\u5fb9\u5e95\u3059\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u524d\u8ff0\u306e\u3068\u304a\u308a\u3001\u30d9\u30c8\u30ca\u30e0\u306e\u7a0e\u5236\u306f\u975e\u5e38\u306b\u8907\u96d1\u3067\u3001\u6b21\u306e\u3088\u3046\u306a\u591a\u6570\u306e\u30ac\u30a4\u30c0\u30f3\u30b9\u901a\u9054\u304c\u3042\u308a\u307e\u3059\u3002 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-80-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-Nghi-dinh-126-2020-ND-CP-466716.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u56de\u89a780\/2021\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u76e3\u67fb\u3092\u884c\u3046\u3053\u3068\u3067\u3001\u7a0e\u52d9\u8a18\u9332\u304c\u6b63\u3057\u304f\u4f5c\u6210\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u3001\u7a0e\u52d9\u5f53\u5c40\u306b\u3088\u308b\u76e3\u67fb\u6642\u306b\u7d0d\u7a0e\u7fa9\u52d9\u3092\u554f\u308f\u308c\u308b\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tang_cuong_uy_tin_voi_cac_ben_lien_quan\"><\/span><b>\u95a2\u4fc2\u8005\u304b\u3089\u306e\u4fe1\u983c\u3092\u9ad8\u3081\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u9280\u884c\u3084\u6295\u8cc7\u5bb6\u306f\u3001\u900f\u660e\u6027\u306e\u9ad8\u3044\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u3092\u6301\u3064\u4f01\u696d\u3092\u5e38\u306b\u9ad8\u304f\u8a55\u4fa1\u3057\u307e\u3059\u3002\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u76e3\u67fb\u7d50\u679c\u306f\u3001\u7d4c\u55b6\u9663\u306e\u30ac\u30d0\u30ca\u30f3\u30b9\u80fd\u529b\u3092\u793a\u3059\u8cb4\u91cd\u306a\u8a3c\u62e0\u3068\u306a\u308a\u3001\u4f01\u696d\u304c\u512a\u9047\u91d1\u5229\u3067\u8cc7\u91d1\u3092\u8abf\u9054\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_thach_thuc_thuong_gap_va_giai_phap_toi_uu\"><\/span><b>\u5171\u901a\u306e\u8ab2\u984c\u3068\u6700\u9069\u306a\u89e3\u6c7a\u7b56<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306b\u306f\u591a\u304f\u306e\u5229\u70b9\u304c\u3042\u308b\u4e00\u65b9\u3067\u3001\u7279\u306b\u4e2d\u5c0f\u4f01\u696d\uff08SME\uff09\u306b\u304a\u3044\u3066\u306f\u3001\u6570\u591a\u304f\u306e\u969c\u5bb3\u306b\u3082\u76f4\u9762\u3059\u308b\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Su_thieu_hop_tac_tu_cac_bo_phan_chuc_nang\"><\/span><b>\u6a5f\u80fd\u90e8\u9580\u304b\u3089\u306e\u5354\u529b\u4e0d\u8db3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u591a\u304f\u306e\u5f93\u696d\u54e1\u306f\u3001\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u76e3\u67fb\u3092\u300c\u63da\u3052\u8db3\u53d6\u308a\u300d\u3068\u6349\u3048\u3066\u3044\u308b\u3002\u305d\u306e\u305f\u3081\u3001\u9632\u5fa1\u7684\u306a\u614b\u5ea6\u3092\u3068\u3063\u305f\u308a\u3001\u4e0d\u5b8c\u5168\u306a\u60c5\u5831\u3092\u63d0\u4f9b\u3057\u305f\u308a\u3059\u308b\u3053\u3068\u306b\u3064\u306a\u304c\u308b\u3002\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u89e3\u6c7a\u7b56\uff1a\u7d4c\u55b6\u9663\u306f\u3001\u76e3\u67fb\u306e\u76ee\u7684\u306f\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306e\u6539\u5584\u3001\u5f93\u696d\u54e1\u306e\u3088\u308a\u52b9\u7387\u7684\u304b\u3064\u5b89\u5168\u306a\u696d\u52d9\u9042\u884c\u306e\u652f\u63f4\u3067\u3042\u308a\u3001\u61f2\u6212\u51e6\u5206\u3067\u306f\u306a\u3044\u3053\u3068\u3092\u660e\u78ba\u306b\u4f1d\u3048\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Han_che_ve_nguon_luc_va_chuyen_mon\"><\/span><b>\u8cc7\u6e90\u3068\u5c02\u9580\u77e5\u8b58\u306e\u4e0d\u8db3\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u3059\u3079\u3066\u306e\u4f01\u696d\u304c\u5c02\u9580\u7684\u306a\u5185\u90e8\u76e3\u67fb\u90e8\u9580\u3092\u7dad\u6301\u3059\u308b\u305f\u3081\u306e\u4e88\u7b97\u3092\u6301\u3063\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u76e3\u67fb\u3092\u793e\u5185\u3067\u884c\u3046\u5834\u5408\u3001\u5ba2\u89b3\u6027\u306b\u6b20\u3051\u308b\u3053\u3068\u304c\u3088\u304f\u3042\u308a\u307e\u3059\u3002\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u89e3\u6c7a\u7b56\uff1aMAN\uff08Master Accountant Network\uff09\u306e\u3088\u3046\u306a\u8a55\u5224\u306e\u826f\u3044\u7d44\u7e54\u306b\u30b5\u30fc\u30d3\u30b9\u3092\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u3059\u308b\u3053\u3068\u306f\u8ce2\u660e\u306a\u9078\u629e\u3067\u3042\u308a\u3001\u59a5\u5f53\u306a\u30b3\u30b9\u30c8\u3067\u72ec\u7acb\u6027\u3068\u5c02\u9580\u77e5\u8b58\u3092\u78ba\u4fdd\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;\">\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u76e3\u67fb\u306f\u3001\u4f01\u696d\u304c\u5909\u52d5\u306e\u6fc0\u3057\u3044\u30d3\u30b8\u30cd\u30b9\u74b0\u5883\u3092\u5b89\u5168\u306b\u4e57\u308a\u5207\u308b\u305f\u3081\u306e\u6307\u91dd\u3068\u306a\u308b\u539f\u5247\u3067\u3059\u3002\u4f53\u7cfb\u7684\u306a\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u3092\u69cb\u7bc9\u30fb\u8a55\u4fa1\u3059\u308b\u3053\u3068\u306f\u3001\u4e0d\u6b63\u30ea\u30b9\u30af\u306e\u9632\u6b62\u306b\u5f79\u7acb\u3064\u3060\u3051\u3067\u306a\u304f\u3001\u6295\u8cc7\u5bb6\u3084\u7a0e\u52d9\u5f53\u5c40\u306b\u5bfe\u3057\u3066\u7d44\u7e54\u306e\u30d7\u30ed\u610f\u8b58\u3068\u900f\u660e\u6027\u3092\u793a\u3059\u3053\u3068\u306b\u3082\u3064\u306a\u304c\u308a\u307e\u3059\u3002\u5185\u90e8\u7d71\u5236\u3078\u306e\u6295\u8cc7\u306f\u3001\u4f01\u696d\u306e\u6301\u7d9a\u53ef\u80fd\u306a\u767a\u5c55\u3078\u306e\u6295\u8cc7\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8ca1\u52d9\u7ba1\u7406\u306e\u6700\u9069\u5316\u3092\u76ee\u6307\u3059\u65c5\u306b\u304a\u3044\u3066\u3001MAN \u2013 Master Accountant Network \u306f\u6226\u7565\u7684\u30d1\u30fc\u30c8\u30ca\u30fc\u3068\u3057\u3066\u8ca2\u732e\u3067\u304d\u308b\u3053\u3068\u3092\u8a87\u308a\u306b\u601d\u3044\u307e\u3059\u3002 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan\/\"><span style=\"font-weight: 400;\">\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/span><\/a><span style=\"font-weight: 400;\"> \u307e\u305f\u3001\u8a73\u7d30\u306a\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u76e3\u67fb\u3082\u5b9f\u65bd\u3057\u3066\u3044\u307e\u3059\u3002\u30d9\u30c8\u30ca\u30e0\u306e\u7a0e\u6cd5\u304a\u3088\u3073\u4f1a\u8a08\u6cd5\u306b\u7cbe\u901a\u3057\u305f\u7d4c\u9a13\u8c4a\u5bcc\u306a\u76e3\u67fb\u30c1\u30fc\u30e0\u3092\u64c1\u3057\u3001\u4f01\u696d\u304c\u5b89\u5fc3\u3057\u3066\u4e8b\u696d\u904b\u55b6\u3092\u884c\u3044\u3001\u5e02\u5834\u3067\u306e\u5730\u4f4d\u3092\u5f37\u5316\u3067\u304d\u308b\u3088\u3046\u3001\u6709\u76ca\u306a\u63d0\u8a00\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u306b\u5c3d\u529b\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/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_kiem_toan_he_thong_kiem_soat_noi_bo\"><\/span><b>\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\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=\"Doanh_nghiep_tu_nhan_khong_niem_yet_co_bat_buoc_phai_thuc_hien_kiem_toan_he_thong_kiem_soat_noi_bo_khong\"><\/span>\u975e\u4e0a\u5834\u306e\u6c11\u9593\u4f01\u696d\u306f\u3001\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u304b\uff1f <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t2015\u5e74\u4f1a\u8a08\u6cd5\u306b\u3088\u308c\u3070\u3001\u3059\u3079\u3066\u306e\u4f1a\u8a08\u4e3b\u4f53\u306f\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u3092\u69cb\u7bc9\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u305f\u3060\u3057\u3001\u4e0a\u5834\u4f01\u696d\u306e\u5834\u5408\u3068\u306f\u7570\u306a\u308a\u3001\u3053\u306e\u30b7\u30b9\u30c6\u30e0\u306e\u76e3\u67fb\u306f\u6cd5\u7684\u306b\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u306a\u3044\u3082\u306e\u306e\u3001\u6240\u6709\u8005\u306e\u8cc7\u7523\u3092\u4fdd\u8b77\u3057\u3001\u7a0e\u52d9\u30ea\u30b9\u30af\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u306f\u6975\u3081\u3066\u91cd\u8981\u3067\u3042\u308b\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_mot_cuoc_kiem_toan_he_thong_kiem_soat_noi_bo_la_bao_nhieu\"><\/span>\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u306e\u306b\u304b\u304b\u308b\u8cbb\u7528\u306f\u3069\u308c\u304f\u3089\u3044\u3067\u3059\u304b\uff1f <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u8cbb\u7528\u306f\u3001\u4f01\u696d\u306e\u898f\u6a21\u3001\u652f\u5e97\u6570\u3001\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306e\u8907\u96d1\u3055\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002\u901a\u5e38\u3001\u3053\u306e\u8cbb\u7528\u306f\u3001\u4f01\u696d\u304c\u4e0d\u6b63\u884c\u70ba\u3084\u7a0e\u91d1\u30da\u30ca\u30eb\u30c6\u30a3\u306b\u3088\u3063\u3066\u5931\u3046\u53ef\u80fd\u6027\u306e\u3042\u308b\u91d1\u984d\u306e\u3054\u304f\u4e00\u90e8\u306b\u904e\u304e\u307e\u305b\u3093\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_he_thong_kiem_soat_noi_bo_mat_bao_lau\"><\/span>\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u76e3\u67fb\u306b\u306f\u3069\u308c\u304f\u3089\u3044\u306e\u6642\u9593\u304c\u304b\u304b\u308a\u307e\u3059\u304b\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u6a19\u6e96\u7684\u306a\u76e3\u67fb\u306f\u3001\u4f01\u696d\u306e\u6587\u66f8\u6e96\u5099\u72b6\u6cc1\u306b\u3082\u3088\u308a\u307e\u3059\u304c\u3001\u901a\u5e382\u9031\u9593\u304b\u30894\u9031\u9593\u7a0b\u5ea6\u304b\u304b\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\": 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Trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf s\u1ed1 ph\u00e1t tri\u1ec3n m\u1ea1nh m\u1ebd, vi\u1ec7c thi\u1ebft l\u1eadp m\u1ed9t h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 (KSNB) v\u1eefng ch\u1eafc kh\u00f4ng ch\u1ec9 gi\u00fap b\u1ea3o v\u1ec7 t\u00e0i s\u1ea3n m\u00e0 c\u00f2n l\u00e0 \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u0111\u1ec3 doanh nghi\u1ec7p tu\u00e2n th\u1ee7 \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh v\u1ec1 k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n v\u00e0 thu\u1ebf hi\u1ec7n h\u00e0nh t\u1ea1i Vi\u1ec7t Nam. Theo kh\u1ea3o s\u00e1t t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf, h\u01a1n 75% c\u00e1c [&hellip;]<\/p>","protected":false},"author":5,"featured_media":5285,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[26],"tags":[],"class_list":["post-5283","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-phan-tich"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/5283","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=5283"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/5283\/revisions"}],"predecessor-version":[{"id":5288,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/5283\/revisions\/5288"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/5285"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=5283"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=5283"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=5283"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}