{"id":5392,"date":"2026-03-19T19:48:23","date_gmt":"2026-03-20T02:48:23","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=5392"},"modified":"2026-03-19T19:48:23","modified_gmt":"2026-03-20T02:48:23","slug":"kiem-toan-noi-bo-va-kiem-soat-noi-bo","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-noi-bo-va-kiem-soat-noi-bo\/","title":{"rendered":"\u5185\u90e8\u76e3\u67fb\u3068\u5185\u90e8\u7d71\u5236\u306e\u533a\u5225"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u5185\u90e8\u76e3\u67fb\u3068\u5185\u90e8\u7d71\u5236\u306f\u3001\u4f01\u696d\u304c\u6b63\u3057\u3044\u65b9\u5411\u306b\u4e8b\u696d\u3092\u904b\u55b6\u3057\u3001\u6cd5\u4ee4\u3092\u9075\u5b88\u3059\u308b\u305f\u3081\u306e\u5f37\u529b\u306a\u300c\u9632\u5fa1\u30e1\u30ab\u30cb\u30ba\u30e0\u300d\u3068\u3057\u3066\u6a5f\u80fd\u3057\u307e\u3059\u3002\u4e0d\u5b89\u5b9a\u306a\u7d4c\u6e08\u74b0\u5883\u306b\u304a\u3044\u3066\u306f\u3001\u76e3\u8996\u30e1\u30ab\u30cb\u30ba\u30e0\u306e\u78ba\u7acb\u306f\u7d4c\u55b6\u9663\u306e\u7fa9\u52d9\u3067\u3042\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u6cd5\u7684\u7fa9\u52d9\u3067\u3082\u3042\u308a\u307e\u3059\u3002 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Luat-ke-toan-2015-298369.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u6cd5 2015<\/span><\/a><span style=\"font-weight: 400;\"> \u305d\u3057\u3066 <\/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;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e0d\u6b63\u691c\u67fb\u58eb\u5354\u4f1a\uff08ACFE\uff09\u306e\u7d71\u8a08\u306b\u3088\u308b\u3068\u3001\u52b9\u679c\u7684\u306a\u5185\u90e8\u76e3\u67fb\u304a\u3088\u3073\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u3092\u5099\u3048\u305f\u4f01\u696d\u306f\u3001\u4e0d\u6b63\u306b\u3088\u308b\u640d\u5931\u3092\u6700\u592750%\u524a\u6e1b\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u30892\u3064\u306e\u6982\u5ff5\u306e\u672c\u8cea\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u3067\u3001\u7d4c\u55b6\u8005\u306f\u8cc7\u6e90\u3092\u5408\u7406\u7684\u306b\u914d\u5206\u3057\u3001\u8cc7\u7523\u3092\u4fdd\u8b77\u3057\u3001\u8cc7\u672c\u5e02\u5834\u306b\u304a\u3051\u308b\u8a55\u5224\u3092\u9ad8\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u4ee5\u4e0b\u3067\u306f\u3001MAN\uff08Master Accountant Network\uff09\u3068\u306e\u4e3b\u306a\u9055\u3044\u3092\u5206\u6790\u3057\u3066\u307f\u307e\u3057\u3087\u3046\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\" 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href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-noi-bo-va-kiem-soat-noi-bo\/#Bang_so_sanh_kiem_soat_noi_bo_va_kiem_toan_noi_bo_theo_Luat_Ke_toan_2015\" >2015\u5e74\u4f1a\u8a08\u6cd5\u306b\u57fa\u3065\u304f\u5185\u90e8\u7d71\u5236\u3068\u5185\u90e8\u76e3\u67fb\u306e\u6bd4\u8f03\u8868<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-noi-bo-va-kiem-soat-noi-bo\/#Kiem_soat_noi_bo_la_qua_trinh_%E2%80%93_Kiem_toan_noi_bo_la_hoat_dong_danh_gia\" >\u5185\u90e8\u7d71\u5236\u306f\u30d7\u30ed\u30bb\u30b9\u3067\u3042\u308a\u3001\u5185\u90e8\u76e3\u67fb\u306f\u8a55\u4fa1\u6d3b\u52d5\u3067\u3042\u308b\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-noi-bo-va-kiem-soat-noi-bo\/#Chuc_nang_va_nhiem_vu_cu_the_cua_bo_phan_Kiem_toan_noi_bo\" >\u5185\u90e8\u76e3\u67fb\u90e8\u9580\u306e\u5177\u4f53\u7684\u306a\u6a5f\u80fd\u3068\u8cac\u4efb<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-noi-bo-va-kiem-soat-noi-bo\/#Xay_dung_va_thuc_thi_ke_hoach_kiem_toan_hang_nam\" >\u5e74\u9593\u76e3\u67fb\u8a08\u753b\u3092\u7b56\u5b9a\u3057\u3001\u5b9f\u65bd\u3059\u308b\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\/kiem-toan-noi-bo-va-kiem-soat-noi-bo\/#Tu_van_va_cai_tien_he_thong_quan_tri\" >\u7d4c\u55b6\u30b7\u30b9\u30c6\u30e0\u306e\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u304a\u3088\u3073\u6539\u5584\u3002<\/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\/kiem-toan-noi-bo-va-kiem-soat-noi-bo\/#Kiem_toan_noi_bo_co_kiem_toan_dot_xuat_khong\" >\u5185\u90e8\u76e3\u67fb\u306b\u306f\u3001\u4e88\u544a\u306a\u3057\u306e\u76e3\u67fb\u3082\u542b\u307e\u308c\u307e\u3059\u304b\uff1f<\/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\/kiem-toan-noi-bo-va-kiem-soat-noi-bo\/#Quy_dinh_ve_kiem_toan_dot_xuat_theo_Nghi_dinh_052019ND-CP\" >\u653f\u4ee405\/2019\/ND-CP\u306b\u57fa\u3065\u304f\u81e8\u6642\u76e3\u67fb\u306b\u95a2\u3059\u308b\u898f\u5247<\/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\/kiem-toan-noi-bo-va-kiem-soat-noi-bo\/#Y_nghia_cua_viec_kiem_toan_dot_xuat_trong_quan_tri_rui_ro\" >\u30ea\u30b9\u30af\u7ba1\u7406\u306b\u304a\u3051\u308b\u629c\u304d\u6253\u3061\u76e3\u67fb\u306e\u91cd\u8981\u6027\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-noi-bo-va-kiem-soat-noi-bo\/#Nhung_doanh_nghiep_nao_bat_buoc_phai_thuc_hien_kiem_toan_noi_bo\" >\u5185\u90e8\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308b\u4f01\u696d\u306f\u3069\u308c\u3067\u3059\u304b\uff1f<\/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\/kiem-toan-noi-bo-va-kiem-soat-noi-bo\/#Nhom_doi_tuong_bat_buoc_theo_quy_dinh_hien_hanh\" >\u73fe\u884c\u306e\u898f\u5236\u3092\u9075\u5b88\u3059\u308b\u5fc5\u8981\u306e\u3042\u308b\u500b\u4eba\u306e\u30b0\u30eb\u30fc\u30d7\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\/kiem-toan-noi-bo-va-kiem-soat-noi-bo\/#Loi_ich_khi_doanh_nghiep_tu_nguyen_trien_khai_KTNB\" >\u4f01\u696d\u304c\u81ea\u4e3b\u7684\u306b\u5185\u90e8\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u3053\u3068\u306e\u30e1\u30ea\u30c3\u30c8\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-noi-bo-va-kiem-soat-noi-bo\/#Cac_buoc_xay_dung_he_thong_kiem_toan_noi_bo_va_kiem_soat_noi_bo_hieu_qua\" >\u52b9\u679c\u7684\u306a\u5185\u90e8\u76e3\u67fb\u304a\u3088\u3073\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u3092\u69cb\u7bc9\u3059\u308b\u305f\u3081\u306e\u624b\u9806\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-noi-bo-va-kiem-soat-noi-bo\/#Thiet_lap_moi_truong_kiem_soat\" >\u7ba1\u7406\u74b0\u5883\u3092\u78ba\u7acb\u3059\u308b\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-noi-bo-va-kiem-soat-noi-bo\/#Danh_gia_rui_ro_va_hoat_dong_kiem_soat\" >\u30ea\u30b9\u30af\u8a55\u4fa1\u304a\u3088\u3073\u7ba1\u7406\u6d3b\u52d5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-noi-bo-va-kiem-soat-noi-bo\/#Thong_tin_truyen_thong_va_giam_sat\" >\u60c5\u5831\u3001\u901a\u4fe1\u3001\u76e3\u8996<\/a><\/li><\/ul><\/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\/kiem-toan-noi-bo-va-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-18\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-noi-bo-va-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-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-noi-bo-va-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-20\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-noi-bo-va-kiem-soat-noi-bo\/#Cac_cau_hoi_thuong_gap_ve_kiem_toan_noi_bo_va_kiem_soat_noi_bo\" >\u5185\u90e8\u76e3\u67fb\u304a\u3088\u3073\u5185\u90e8\u7d71\u5236\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-21\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-noi-bo-va-kiem-soat-noi-bo\/#Mot_nguoi_co_the_vua_lam_kiem_soat_noi_bo_vua_lam_kiem_toan_noi_bo_khong\" >\u4e00\u4eba\u306e\u4eba\u9593\u304c\u5185\u90e8\u7d71\u5236\u3068\u5185\u90e8\u76e3\u67fb\u306e\u4e21\u65b9\u306e\u6a5f\u80fd\u3092\u62c5\u3046\u3053\u3068\u306f\u53ef\u80fd\u3067\u3057\u3087\u3046\u304b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-noi-bo-va-kiem-soat-noi-bo\/#Doanh_nghiep_co_the_thue_ngoai_dich_vu_kiem_toan_noi_bo_khong\" >\u4f01\u696d\u306f\u5185\u90e8\u76e3\u67fb\u696d\u52d9\u3092\u5916\u90e8\u59d4\u8a17\u3067\u304d\u308b\u306e\u304b\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Ban_chat_va_su_khac_biet_giua_kiem_toan_noi_bo_va_kiem_soat_noi_bo\"><\/span><b>\u5185\u90e8\u76e3\u67fb\u3068\u5185\u90e8\u7d71\u5236\u306e\u6027\u8cea\u3068\u76f8\u9055\u70b9\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5393\" aria-describedby=\"caption-attachment-5393\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5393\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Ban-chat-va-su-khac-biet-giua-kiem-toan-noi-bo-va-kiem-soat-noi-bo.jpg\" alt=\"B\u1ea3n ch\u1ea5t v\u00e0 s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Ban-chat-va-su-khac-biet-giua-kiem-toan-noi-bo-va-kiem-soat-noi-bo.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Ban-chat-va-su-khac-biet-giua-kiem-toan-noi-bo-va-kiem-soat-noi-bo-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Ban-chat-va-su-khac-biet-giua-kiem-toan-noi-bo-va-kiem-soat-noi-bo-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Ban-chat-va-su-khac-biet-giua-kiem-toan-noi-bo-va-kiem-soat-noi-bo-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Ban-chat-va-su-khac-biet-giua-kiem-toan-noi-bo-va-kiem-soat-noi-bo-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5393\" class=\"wp-caption-text\">\u5185\u90e8\u76e3\u67fb\u3068\u5185\u90e8\u7d71\u5236\u306e\u6027\u8cea\u3068\u76f8\u9055\u70b9\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u76e3\u67fb\u3068\u5185\u90e8\u7d71\u5236\u306f\u3001\u3069\u3061\u3089\u3082\u30ea\u30b9\u30af\u7ba1\u7406\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u308b\u3082\u306e\u306e\u3001\u305d\u306e\u904b\u7528\u65b9\u6cd5\u306b\u306f\u660e\u78ba\u306a\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002\u4ee5\u4e0b\u306b\u3001\u5c02\u9580\u7684\u306a\u4f1a\u8a08\u304a\u3088\u3073\u76e3\u67fb\u57fa\u6e96\u306b\u57fa\u3065\u3044\u305f\u8a73\u7d30\u306a\u6bd4\u8f03\u8868\u3092\u793a\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bang_so_sanh_kiem_soat_noi_bo_va_kiem_toan_noi_bo_theo_Luat_Ke_toan_2015\"><\/span><b>2015\u5e74\u4f1a\u8a08\u6cd5\u306b\u57fa\u3065\u304f\u5185\u90e8\u7d71\u5236\u3068\u5185\u90e8\u76e3\u67fb\u306e\u6bd4\u8f03\u8868<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u306b\u3001\u4f01\u696d\u304c\u6700\u3082\u5305\u62ec\u7684\u306a\u6982\u8981\u3092\u628a\u63e1\u3067\u304d\u308b\u3088\u3046\u3001\u3053\u308c\u30892\u3064\u306e\u30b7\u30b9\u30c6\u30e0\u306e\u4e3b\u306a\u9055\u3044\u3068\u306a\u308b\u57fa\u6e96\u3092\u793a\u3057\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>2015\u5e74\u4f1a\u8a08\u6cd5\u306b\u57fa\u3065\u304f\u5185\u90e8\u7d71\u5236\u3068\u5185\u90e8\u76e3\u67fb\u306e\u6bd4\u8f03\u8868<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u57fa\u6e96<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5185\u90e8\u7d71\u5236\uff08ICS\uff09<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5185\u90e8\u76e3\u67fb<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5b9a\u7fa9\u3059\u308b<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u305d\u308c\u306f\u3001\u30ea\u30b9\u30af\u3092\u4e88\u9632\u3057\u3001\u691c\u51fa\u3059\u308b\u305f\u3081\u306e\u4ed5\u7d44\u307f\u3084\u65b9\u91dd\u3092\u78ba\u7acb\u3059\u308b\u30d7\u30ed\u30bb\u30b9\u3067\u3042\u308b\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u3053\u308c\u306b\u306f\u3001\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u5b8c\u5168\u6027\u3068\u6709\u52b9\u6027\u3092\u78ba\u8a8d\u3057\u3001\u8a55\u4fa1\u3059\u308b\u3053\u3068\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u57f7\u884c\u6642\u9593<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u305d\u308c\u306f\u3001\u3042\u3089\u3086\u308b\u65e5\u5e38\u6d3b\u52d5\u306b\u304a\u3044\u3066\u983b\u7e41\u304b\u3064\u7d99\u7d9a\u7684\u306b\u8d77\u3053\u308b\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8a08\u753b\u306b\u57fa\u3065\u3044\u3066\u5b9a\u671f\u7684\u306b\u5b9f\u65bd\u3055\u308c\u308b\u5834\u5408\u3082\u3042\u308c\u3070\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u81e8\u6642\u306b\u5b9f\u65bd\u3055\u308c\u308b\u5834\u5408\u3082\u3042\u308b\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e3b\u306a\u76ee\u7684<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8cc7\u7523\u306e\u5b89\u5168\u78ba\u4fdd\u3001\u6b63\u78ba\u306a\u8ca1\u52d9\u5831\u544a\u3001\u304a\u3088\u3073\u6cd5\u4ee4\u9075\u5b88\u3092\u5fb9\u5e95\u3059\u308b\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u72b6\u6cc1\u3092\u8a55\u4fa1\u3057\u3001\u8106\u5f31\u6027\u3092\u7279\u5b9a\u3057\u3001\u30b7\u30b9\u30c6\u30e0\u6539\u5584\u306b\u95a2\u3059\u308b\u52a9\u8a00\u3092\u884c\u3046\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5b9f\u65bd\u4e3b\u4f53<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7d4c\u7406\u90e8\u9580\u5185\u306e\u3059\u3079\u3066\u306e\u8077\u54e1\u304a\u3088\u3073\u7ba1\u7406\u8077\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5c02\u9580\u306e\u76e3\u67fb\u90e8\u9580\u3001\u307e\u305f\u306f\u5916\u90e8\u59d4\u8a17\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u72ec\u7acb<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u305d\u308c\u306f\u696d\u52d9\u6d3b\u52d5\u3068\u5bc6\u63a5\u306b\u95a2\u9023\u3057\u3066\u304a\u308a\u3001\u3042\u308b\u7a0b\u5ea6\u306e\u76f8\u5bfe\u7684\u306a\u72ec\u7acb\u6027\u3092\u6709\u3057\u3066\u3044\u308b\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6975\u3081\u3066\u72ec\u7acb\u6027\u304c\u9ad8\u304f\u3001\u53d6\u7de0\u5f79\u4f1a\u307e\u305f\u306f\u76e3\u67fb\u5f79\u4f1a\u306b\u76f4\u63a5\u5831\u544a\u3059\u308b\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_soat_noi_bo_la_qua_trinh_%E2%80%93_Kiem_toan_noi_bo_la_hoat_dong_danh_gia\"><\/span><b>\u5185\u90e8\u7d71\u5236\u306f\u30d7\u30ed\u30bb\u30b9\u3067\u3042\u308a\u3001\u5185\u90e8\u76e3\u67fb\u306f\u8a55\u4fa1\u6d3b\u52d5\u3067\u3042\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u95a2\u4fc2\u306b\u304a\u3044\u3066\u3001\u5185\u90e8\u7d71\u5236\u306f\u6975\u3081\u3066\u91cd\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u307e\u3059\u30022015\u5e74\u4f1a\u8a08\u6cd5\u7b2c39\u6761\u306b\u3088\u308c\u3070\u3001\u5185\u90e8\u7d71\u5236\u306b\u306f\u3001\u5229\u76ca\u76f8\u53cd\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306e\u968e\u5c64\u7684\u306a\u7ba1\u7406\u3068\u8cac\u4efb\u306e\u5206\u96e2\u304c\u542b\u307e\u308c\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u8cc7\u91d1\u3092\u4fdd\u6709\u3059\u308b\u8005\u304c\u540c\u6642\u306b\u4f1a\u8a08\u5e33\u7c3f\u306b\u305d\u306e\u8cc7\u91d1\u3092\u8a18\u9332\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u3053\u308c\u306f\u91cd\u8981\u306a\u7d71\u5236\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u53cd\u5bfe\u3001 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-noi-bo-la-gi\/\"><span style=\"font-weight: 400;\">\u5185\u90e8\u76e3\u67fb<\/span><\/a><span style=\"font-weight: 400;\"> \u5185\u90e8\u7d71\u5236\u3068\u5185\u90e8\u76e3\u67fb\u306f\u5bc6\u63a5\u306b\u95a2\u9023\u3057\u3066\u304a\u308a\u3001\u5185\u90e8\u76e3\u67fb\u306f\u300c\u30c1\u30a7\u30c3\u30af\u30dd\u30a4\u30f3\u30c8\u30fb\u30b3\u30f3\u30c8\u30ed\u30fc\u30e9\u30fc\u300d\u3068\u3057\u3066\u306e\u5f79\u5272\u3092\u679c\u305f\u3057\u307e\u3059\u3002\u5185\u90e8\u7d71\u5236\u304c\u5b9f\u969b\u306e\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u3092\u6307\u3059\u3068\u3059\u308c\u3070\u3001\u5185\u90e8\u76e3\u67fb\u306f\u305d\u308c\u3089\u306e\u30d7\u30ed\u30bb\u30b9\u304c\u6b63\u3057\u304f\u5b9f\u884c\u3055\u308c\u3001\u7d44\u7e54\u306b\u771f\u306e\u6210\u679c\u3092\u3082\u305f\u3089\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u8a55\u4fa1\u3059\u308b\u305f\u3081\u306b\u7528\u3044\u3089\u308c\u308b\u624b\u6bb5\u3067\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Chuc_nang_va_nhiem_vu_cu_the_cua_bo_phan_Kiem_toan_noi_bo\"><\/span><b>\u5185\u90e8\u76e3\u67fb\u90e8\u9580\u306e\u5177\u4f53\u7684\u306a\u6a5f\u80fd\u3068\u8cac\u4efb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u76e3\u67fb\u3068\u5185\u90e8\u7d71\u5236\u304c\u5e38\u306b\u5bc6\u63a5\u306b\u95a2\u4fc2\u3057\u3066\u3044\u308b\u7406\u7531\u3092\u7406\u89e3\u3059\u308b\u306b\u306f\u3001\u653f\u4ee405\/2019\/ND-CP\u306b\u6982\u8aac\u3055\u308c\u3066\u3044\u308b\u5185\u90e8\u76e3\u67fb\u306e\u30bf\u30b9\u30af\u3092\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Xay_dung_va_thuc_thi_ke_hoach_kiem_toan_hang_nam\"><\/span><b>\u5e74\u9593\u76e3\u67fb\u8a08\u753b\u3092\u7b56\u5b9a\u3057\u3001\u5b9f\u65bd\u3059\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u76e3\u67fb\u90e8\u9580\u306f\u6bce\u5e74\u3001\u73fe\u5b9f\u7684\u306a\u30ea\u30b9\u30af\u8a55\u4fa1\u306b\u57fa\u3065\u3044\u305f\u8a08\u753b\u3092\u7b56\u5b9a\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u8cc7\u7523\u8abf\u9054\u3001\u8cc7\u91d1\u7ba1\u7406\u3001\u53ce\u76ca\u3068\u3044\u3063\u305f\u9ad8\u30ea\u30b9\u30af\u5206\u91ce\u306f\u3001\u5e38\u306b\u5185\u90e8\u76e3\u67fb\u3068\u5185\u90e8\u7d71\u5236\u306e\u91cd\u70b9\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u8a08\u753b\u3092\u9075\u5b88\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u4e0d\u6b63\u884c\u70ba\u306e\u767a\u751f\u3092\u65e9\u671f\u306b\u672a\u7136\u306b\u9632\u3050\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tu_van_va_cai_tien_he_thong_quan_tri\"><\/span><b>\u7d4c\u55b6\u30b7\u30b9\u30c6\u30e0\u306e\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u304a\u3088\u3073\u6539\u5584\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u73fe\u4ee3\u306e\u5185\u90e8\u76e3\u67fb\u304a\u3088\u3073\u5185\u90e8\u7d71\u5236\u306e\u5b9f\u8df5\u306f\u3001\u5358\u306b\u8aa4\u308a\u3092\u898b\u3064\u3051\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u4ed8\u52a0\u4fa1\u5024\u306e\u63d0\u4f9b\u3092\u91cd\u8996\u3057\u3066\u3044\u307e\u3059\u3002\u76e3\u67fb\u4eba\u306f\u3001\u7a0e\u52d9\u30b3\u30b9\u30c8\u306e\u6700\u9069\u5316\u3001\u30d7\u30ed\u30bb\u30b9\u306e\u52b9\u7387\u5316\u3001\u304a\u3088\u3073\u6280\u8853\u7684\u306a\u89e3\u6c7a\u7b56\u306e\u63d0\u6848\u306b\u95a2\u3059\u308b\u63d0\u8a00\u3092\u884c\u3044\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u6642\u4ee3\u9045\u308c\u306e\u624b\u4f5c\u696d\u306b\u3088\u308b\u7d71\u5236\u30e1\u30ab\u30cb\u30ba\u30e0\u3092\u81ea\u52d5\u5316\u3057\u3001\u52b9\u7387\u6027\u3092\u5411\u4e0a\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Kiem_toan_noi_bo_co_kiem_toan_dot_xuat_khong\"><\/span><b>\u5185\u90e8\u76e3\u67fb\u306b\u306f\u3001\u4e88\u544a\u306a\u3057\u306e\u76e3\u67fb\u3082\u542b\u307e\u308c\u307e\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u5185\u90e8\u76e3\u67fb\u304a\u3088\u3073\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u3092\u5c0e\u5165\u3059\u308b\u969b\u306b\u3001\u591a\u304f\u306e\u30ea\u30fc\u30c0\u30fc\u306b\u3068\u3063\u3066\u61f8\u5ff5\u4e8b\u9805\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_kiem_toan_dot_xuat_theo_Nghi_dinh_052019ND-CP\"><\/span><b>\u653f\u4ee405\/2019\/ND-CP\u306b\u57fa\u3065\u304f\u81e8\u6642\u76e3\u67fb\u306b\u95a2\u3059\u308b\u898f\u5247<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u653f\u4ee405\/2019\/ND-CP\u7b2c20\u6761\u7b2c4\u9805\u306b\u57fa\u3065\u304d\u3001\u5185\u90e8\u76e3\u67fb\u90e8\u9580\u306f\u3001\u53d6\u7de0\u5f79\u4f1a\u307e\u305f\u306f\u7d4c\u55b6\u59d4\u54e1\u4f1a\u306e\u8981\u8acb\u306b\u5fdc\u3058\u3066\u3001\u4e88\u5b9a\u5916\u306e\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u5b8c\u5168\u306a\u6a29\u5229\u3092\u6709\u3057\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u91cd\u5927\u306a\u6cd5\u4ee4\u9055\u53cd\u306e\u5146\u5019\u3084\u7570\u5e38\u306a\u8cc7\u7523\u5909\u52d5\u304c\u898b\u3089\u308c\u308b\u5834\u5408\u306b\u3082\u3001\u4e88\u5b9a\u5916\u306e\u76e3\u67fb\u304c\u5b9f\u65bd\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Y_nghia_cua_viec_kiem_toan_dot_xuat_trong_quan_tri_rui_ro\"><\/span><b>\u30ea\u30b9\u30af\u7ba1\u7406\u306b\u304a\u3051\u308b\u629c\u304d\u6253\u3061\u76e3\u67fb\u306e\u91cd\u8981\u6027\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u76e3\u67fb\u304a\u3088\u3073\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306b\u304a\u3051\u308b\u629c\u304d\u6253\u3061\u76e3\u67fb\u306e\u4ed5\u7d44\u307f\u306f\u3001\u5f37\u529b\u306a\u6291\u6b62\u52b9\u679c\u3092\u751f\u307f\u51fa\u3057\u307e\u3059\u3002\u5f93\u696d\u54e1\u306f\u3001\u81ea\u5206\u305f\u3061\u306e\u696d\u52d9\u304c\u4e88\u671f\u305b\u306c\u691c\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3053\u3068\u3092\u8a8d\u8b58\u3059\u308b\u3053\u3068\u3067\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u610f\u8b58\u304c\u9ad8\u307e\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u5e74\u9593\u8a08\u753b\u3067\u306f\u5341\u5206\u306b\u5bfe\u5fdc\u3067\u304d\u306a\u3044\u7dca\u6025\u306e\u554f\u984c\u306b\u5bfe\u51e6\u3059\u308b\u305f\u3081\u306e\u52b9\u679c\u7684\u306a\u624b\u6bb5\u3067\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_doanh_nghiep_nao_bat_buoc_phai_thuc_hien_kiem_toan_noi_bo\"><\/span><b>\u5185\u90e8\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308b\u4f01\u696d\u306f\u3069\u308c\u3067\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0\u306e\u6cd5\u5f8b\u3067\u306f\u3001\u900f\u660e\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u5185\u90e8\u76e3\u67fb\u3068\u5185\u90e8\u7d71\u5236\u3092\u5b9f\u65bd\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u7d44\u7e54\u306e\u30ea\u30b9\u30c8\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_doi_tuong_bat_buoc_theo_quy_dinh_hien_hanh\"><\/span><b>\u73fe\u884c\u306e\u898f\u5236\u3092\u9075\u5b88\u3059\u308b\u5fc5\u8981\u306e\u3042\u308b\u500b\u4eba\u306e\u30b0\u30eb\u30fc\u30d7\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u653f\u4ee4\u7b2c05\u53f7\u306b\u3088\u308c\u3070\u3001\u4ee5\u4e0b\u306e\u7d44\u7e54\u306f\u5185\u90e8\u76e3\u67fb\u90e8\u9580\u3092\u8a2d\u7f6e\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4e0a\u5834\u4f01\u696d\uff1a<\/b><span style=\"font-weight: 400;\"> \u3053\u308c\u3089\u306e\u4f01\u696d\u306f\u8a3c\u5238\u53d6\u5f15\u6240\u3067\u53d6\u5f15\u3055\u308c\u3066\u3044\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u56fd\u6709\u4f01\u696d\uff1a<\/b><span style=\"font-weight: 400;\"> \u89aa\u4f1a\u793e\u306f\u56fd\u55b6\u4f01\u696d\u3067\u3042\u308a\u3001\u305d\u306e\u8cc7\u672c\u91d1\u306f501\u51463000\u5104\u30da\u30bd\u3092\u8d85\u3048\u3066\u3044\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u516c\u76ca\u975e\u55b6\u5229\u56e3\u4f53\uff1a<\/b><span style=\"font-weight: 400;\"> \u4e88\u7b97\u898b\u7a4d\u3082\u308a\u306f200\u5104\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u4ee5\u4e0a\u3001\u307e\u305f\u306f200\u4eba\u4ee5\u4e0a\u306e\u96c7\u7528\u304c\u898b\u8fbc\u307e\u308c\u3066\u3044\u308b\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Loi_ich_khi_doanh_nghiep_tu_nguyen_trien_khai_KTNB\"><\/span><b>\u4f01\u696d\u304c\u81ea\u4e3b\u7684\u306b\u5185\u90e8\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u3053\u3068\u306e\u30e1\u30ea\u30c3\u30c8\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u591a\u304f\u306e\u4e2d\u5c0f\u4f01\u696d\u306f\u3001\u4f9d\u7136\u3068\u3057\u3066\u7a4d\u6975\u7684\u306b\u5185\u90e8\u76e3\u67fb\u304a\u3088\u3073\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u3092\u69cb\u7bc9\u3057\u3066\u3044\u308b\u3002\u5185\u90e8\u76e3\u67fb\u306f\u3001\u4fe1\u983c\u6027\u306e\u9ad8\u3044\u8ca1\u52d9\u5831\u544a\u3092\u901a\u3058\u3066\u878d\u8cc7\u8cc7\u683c\u306e\u5411\u4e0a\u306b\u5f79\u7acb\u3064\u3002\u540c\u6642\u306b\u3001\u3053\u306e\u30b7\u30b9\u30c6\u30e0\u306f\u6226\u7565\u7684\u6295\u8cc7\u5bb6\u3092\u5f15\u304d\u4ed8\u3051\u3001\u4f1a\u8a08\u4e0a\u306e\u8aa4\u308a\u306b\u3088\u308b\u7a0e\u91d1\u6ede\u7d0d\u306e\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_buoc_xay_dung_he_thong_kiem_toan_noi_bo_va_kiem_soat_noi_bo_hieu_qua\"><\/span><b>\u52b9\u679c\u7684\u306a\u5185\u90e8\u76e3\u67fb\u304a\u3088\u3073\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u3092\u69cb\u7bc9\u3059\u308b\u305f\u3081\u306e\u624b\u9806\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5394\" aria-describedby=\"caption-attachment-5394\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5394\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-buoc-xay-dung-he-thong-kiem-toan-noi-bo-va-kiem-soat-noi-bo-hieu-qua.jpg\" alt=\"C\u00e1c b\u01b0\u1edbc x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 hi\u1ec7u qu\u1ea3\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-buoc-xay-dung-he-thong-kiem-toan-noi-bo-va-kiem-soat-noi-bo-hieu-qua.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-buoc-xay-dung-he-thong-kiem-toan-noi-bo-va-kiem-soat-noi-bo-hieu-qua-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-buoc-xay-dung-he-thong-kiem-toan-noi-bo-va-kiem-soat-noi-bo-hieu-qua-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-buoc-xay-dung-he-thong-kiem-toan-noi-bo-va-kiem-soat-noi-bo-hieu-qua-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-buoc-xay-dung-he-thong-kiem-toan-noi-bo-va-kiem-soat-noi-bo-hieu-qua-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5394\" class=\"wp-caption-text\">\u52b9\u679c\u7684\u306a\u5185\u90e8\u76e3\u67fb\u304a\u3088\u3073\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u3092\u69cb\u7bc9\u3059\u308b\u305f\u3081\u306e\u624b\u9806\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u76e3\u67fb\u304a\u3088\u3073\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u304c\u52b9\u679c\u7684\u306b\u6a5f\u80fd\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u4f01\u696d\u306f\u56fd\u969b\u6a19\u6e96\u306e\u624b\u9806\uff08COSO\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\uff09\u3092\u63a1\u7528\u3059\u3079\u304d\u3067\u3042\u308b\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thiet_lap_moi_truong_kiem_soat\"><\/span><b>\u7ba1\u7406\u74b0\u5883\u3092\u78ba\u7acb\u3059\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u5185\u90e8\u76e3\u67fb\u3068\u5185\u90e8\u7d71\u5236\u306e\u57fa\u76e4\u3068\u306a\u308b\u3082\u306e\u3067\u3059\u3002\u30ea\u30fc\u30c0\u30fc\u306f\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306b\u5bfe\u3059\u308b\u771f\u646f\u306a\u59ff\u52e2\u3092\u793a\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u660e\u78ba\u306a\u502b\u7406\u898f\u7bc4\u3068\u7d44\u7e54\u30e2\u30c7\u30eb\u3092\u78ba\u7acb\u3059\u308b\u3053\u3068\u304c\u3001\u4f01\u696d\u5168\u4f53\u306b\u7d71\u5236\u6587\u5316\u3092\u91b8\u6210\u3059\u308b\u305f\u3081\u306e\u7b2c\u4e00\u6b69\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Danh_gia_rui_ro_va_hoat_dong_kiem_soat\"><\/span><b>\u30ea\u30b9\u30af\u8a55\u4fa1\u304a\u3088\u3073\u7ba1\u7406\u6d3b\u52d5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4f01\u696d\u306f\u8ca1\u52d9\u76ee\u6a19\u3092\u660e\u78ba\u306b\u3057\u3001\u6f5c\u5728\u7684\u306a\u969c\u5bb3\u3092\u7279\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u627f\u8a8d\u3001\u7167\u5408\u3001\u8cc7\u7523\u4fdd\u8b77\u3068\u3044\u3063\u305f\u7ba1\u7406\u6d3b\u52d5\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u30ea\u30b9\u30af\u306b\u5bfe\u5fdc\u3067\u304d\u308b\u3088\u3046\u306b\u8a2d\u8a08\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u5185\u90e8\u76e3\u67fb\u3084\u5185\u90e8\u7d71\u5236\u306b\u304a\u3051\u308b\u3042\u3089\u3086\u308b\u4e0d\u5099\u304c\u78ba\u5b9f\u306b\u89e3\u6d88\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_truyen_thong_va_giam_sat\"><\/span><b>\u60c5\u5831\u3001\u901a\u4fe1\u3001\u76e3\u8996<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u512a\u308c\u305f\u30b7\u30b9\u30c6\u30e0\u306b\u306f\u3001\u5f93\u696d\u54e1\u304b\u3089\u7d4c\u55b6\u9663\u3078\u306e\u5186\u6ed1\u306a\u60c5\u5831\u4f1d\u9054\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002\u5b9a\u671f\u7684\u306a\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u306f\u3001\u5185\u90e8\u76e3\u67fb\u3084\u5185\u90e8\u7d71\u5236\u306e\u5f31\u70b9\u3092\u7279\u5b9a\u3057\u3001\u8fc5\u901f\u306a\u6539\u5584\u7b56\u3092\u8b1b\u3058\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u3053\u306e\u30d7\u30ed\u30bb\u30b9\u306b\u3088\u308a\u3001\u4f01\u696d\u306f\u5e02\u5834\u306e\u5909\u5316\u306b\u8fc5\u901f\u306b\u5bfe\u5fdc\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u7d50\u8ad6\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u76e3\u67fb\u3068\u5185\u90e8\u7d71\u5236\u306f\u3001\u73fe\u4ee3\u306e\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u751f\u547d\u7dda\u3067\u3059\u3002\u8cac\u4efb\u3092\u660e\u78ba\u306b\u5b9a\u7fa9\u3059\u308b\u3053\u3068\u3067\u3001\u5186\u6ed1\u306a\u696d\u52d9\u904b\u55b6\u3001\u5185\u90e8\u5bfe\u7acb\u306e\u8efd\u6e1b\u3001\u8ca1\u52d9\u30ea\u30b9\u30af\u306e\u6700\u5c0f\u5316\u304c\u5b9f\u73fe\u3057\u307e\u3059\u3002\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u3078\u306e\u6295\u8cc7\u306f\u3001\u4f01\u696d\u306e\u9577\u671f\u7684\u306a\u6210\u9577\u3068\u900f\u660e\u6027\u3078\u306e\u6295\u8cc7\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u30d7\u30ed\u30bb\u30b9\u69cb\u7bc9\u3084\u72ec\u7acb\u3057\u305f\u8a55\u4fa1\u306e\u5b9f\u65bd\u304c\u5fc5\u8981\u306a\u5834\u5408\u306f\u3001MAN\uff08\u30de\u30b9\u30bf\u30fc\u30fb\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30fb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\uff09\u304c\u304a\u624b\u4f1d\u3044\u3044\u305f\u3057\u307e\u3059\u3002\u5f53\u793e\u306f\u3001\u8a73\u7d30\u306a\u5185\u90e8\u76e3\u67fb\u304a\u3088\u3073\u5185\u90e8\u7d71\u5236\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3001\u304a\u5ba2\u69d8\u304c\u5b89\u5fc3\u3057\u3066\u4e8b\u696d\u306b\u5c02\u5ff5\u3067\u304d\u308b\u3088\u3046\u30b5\u30dd\u30fc\u30c8\u3057\u307e\u3059\u3002\u6700\u3082\u5305\u62ec\u7684\u306a\u30ea\u30b9\u30af\u7ba1\u7406\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3092\u304a\u6c42\u3081\u306a\u3089\u3001\u4eca\u3059\u3050MAN\u306b\u3054\u9023\u7d61\u304f\u3060\u3055\u3044\uff01<\/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=\"Cac_cau_hoi_thuong_gap_ve_kiem_toan_noi_bo_va_kiem_soat_noi_bo\"><\/span><b>\u5185\u90e8\u76e3\u67fb\u304a\u3088\u3073\u5185\u90e8\u7d71\u5236\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=\"Mot_nguoi_co_the_vua_lam_kiem_soat_noi_bo_vua_lam_kiem_toan_noi_bo_khong\"><\/span>\u4e00\u4eba\u306e\u4eba\u9593\u304c\u5185\u90e8\u7d71\u5236\u3068\u5185\u90e8\u76e3\u67fb\u306e\u4e21\u65b9\u306e\u6a5f\u80fd\u3092\u62c5\u3046\u3053\u3068\u306f\u53ef\u80fd\u3067\u3057\u3087\u3046\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\u5168\u5f93\u696d\u54e1\u306f\u5185\u90e8\u7d71\u5236\u306b\u53c2\u52a0\u3057\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u5185\u90e8\u76e3\u67fb\u4eba\u306f\u76e3\u67fb\u5bfe\u8c61\u90e8\u9580\u304b\u3089\u72ec\u7acb\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u5ba2\u89b3\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u3001\u76e3\u67fb\u4eba\u306f\u8a55\u4fa1\u5bfe\u8c61\u3068\u306a\u308b\u30d7\u30ed\u30bb\u30b9\u3092\u76f4\u63a5\u8a2d\u8a08\u3059\u308b\u3053\u3068\u306f\u8a31\u3055\u308c\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=\"Doanh_nghiep_co_the_thue_ngoai_dich_vu_kiem_toan_noi_bo_khong\"><\/span>\u4f01\u696d\u306f\u5185\u90e8\u76e3\u67fb\u696d\u52d9\u3092\u5916\u90e8\u59d4\u8a17\u3067\u304d\u308b\u306e\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\u3082\u3061\u308d\u3093\u3067\u3059\u3002\u4f01\u696d\u306f\u5c02\u9580\u4f1a\u793e\u306b\u5185\u90e8\u76e3\u67fb\u696d\u52d9\u3092\u59d4\u8a17\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u4eba\u4ef6\u8cbb\u3092\u524a\u6e1b\u3067\u304d\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u4e00\u6d41\u306e\u5c02\u9580\u5bb6\u306e\u6df1\u3044\u77e5\u8b58\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u3082\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\": \"M\u1ed9t ng\u01b0\u1eddi c\u00f3 th\u1ec3 v\u1eeba l\u00e0m ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u1eeba l\u00e0m ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 kh\u00f4ng? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"M\u1ecdi nh\u00e2n vi\u00ean \u0111\u1ec1u tham gia KSNB. Tuy nhi\u00ean, ng\u01b0\u1eddi l\u00e0m KTNB ph\u1ea3i \u0111\u1ed9c l\u1eadp v\u1edbi b\u1ed9 ph\u1eadn \u0111\u01b0\u1ee3c ki\u1ec3m tra. Ki\u1ec3m to\u00e1n vi\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1ef1c ti\u1ebfp thi\u1ebft k\u1ebf quy tr\u00ecnh m\u00ecnh s\u1ebd \u0111\u00e1nh gi\u00e1 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o kh\u00e1ch quan.\"\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 c\u00f3 th\u1ec3 thu\u00ea ngo\u00e0i d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 kh\u00f4ng? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ho\u00e0n to\u00e0n \u0111\u01b0\u1ee3c. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 thu\u00ea c\u00e1c c\u00f4ng ty chuy\u00ean nghi\u1ec7p th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng KTNB. \u0110i\u1ec1u n\u00e0y gi\u00fap ti\u1ebft ki\u1ec7m chi ph\u00ed nh\u00e2n s\u1ef1 v\u00e0 t\u1eadn d\u1ee5ng \u0111\u01b0\u1ee3c ki\u1ebfn th\u1ee9c chuy\u00ean s\u00e2u t\u1eeb c\u00e1c chuy\u00ean gia h\u00e0ng \u0111\u1ea7u.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 \u0111\u00f3ng vai tr\u00f2 l\u00e0 &#8220;h\u00e0ng r\u00e0o ph\u00f2ng th\u1ee7&#8221; v\u1eefng ch\u1eafc gi\u00fap doanh nghi\u1ec7p v\u1eadn h\u00e0nh \u0111\u00fang qu\u1ef9 \u0111\u1ea1o v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt. Trong b\u1ed1i c\u1ea3nh kinh t\u1ebf bi\u1ebfn \u0111\u1ed9ng, vi\u1ec7c thi\u1ebft l\u1eadp c\u01a1 ch\u1ebf gi\u00e1m s\u00e1t kh\u00f4ng ch\u1ec9 l\u00e0 y\u00eau c\u1ea7u c\u1ee7a nh\u00e0 qu\u1ea3n l\u00fd m\u00e0 c\u00f2n l\u00e0 ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd theo Lu\u1eadt K\u1ebf to\u00e1n 2015 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 05\/2019\/N\u0110-CP. Theo th\u1ed1ng k\u00ea t\u1eeb Hi\u1ec7p h\u1ed9i c\u00e1c nh\u00e0 ki\u1ec3m tra gian l\u1eadn (ACFE), doanh nghi\u1ec7p c\u00f3 h\u1ec7 th\u1ed1ng ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 hi\u1ec7u qu\u1ea3 gi\u00fap gi\u1ea3m t\u1edbi 50% thi\u1ec7t h\u1ea1i do gian l\u1eadn. Hi\u1ec3u [&hellip;]<\/p>","protected":false},"author":5,"featured_media":5395,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[25,26],"tags":[],"class_list":["post-5392","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc","category-phan-tich"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/5392","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=5392"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/5392\/revisions"}],"predecessor-version":[{"id":5396,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/5392\/revisions\/5396"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/5395"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=5392"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=5392"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=5392"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}