{"id":5422,"date":"2026-03-24T00:13:56","date_gmt":"2026-03-24T07:13:56","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=5422"},"modified":"2026-03-24T00:13:56","modified_gmt":"2026-03-24T07:13:56","slug":"nhiem-vu-cua-kiem-toan-noi-bo","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ja\/nhiem-vu-cua-kiem-toan-noi-bo\/","title":{"rendered":"\u5185\u90e8\u76e3\u67fb\u306e\u4efb\u52d9"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Nhi\u1ec7m v\u1ee5 c\u1ee7a ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf s\u1ed1 kh\u00f4ng c\u00f2n ch\u1ec9 d\u1eebng l\u1ea1i \u1edf vi\u1ec7c ki\u1ec3m tra c\u00e1c con s\u1ed1 t\u00e0i ch\u00ednh kh\u00f4 khan. S\u1ef1 gia t\u0103ng c\u1ee7a c\u00e1c r\u1ee7i ro v\u1ec1 an ninh m\u1ea1ng, bi\u1ebfn \u0111\u1ed9ng chu\u1ed7i cung \u1ee9ng v\u00e0 y\u00eau c\u1ea7u kh\u1eaft khe v\u1ec1 ESG \u0111\u00e3 \u0111\u1ea9y vai tr\u00f2 c\u1ee7a b\u1ed9 ph\u1eadn n\u00e0y l\u00ean m\u1ed9t t\u1ea7m cao m\u1edbi: ng\u01b0\u1eddi b\u1ea3o v\u1ec7 gi\u00e1 tr\u1ecb v\u00e0 c\u1ed1 v\u1ea5n chi\u1ebfn l\u01b0\u1ee3c cho H\u1ed9i \u0111\u1ed3ng Qu\u1ea3n tr\u1ecb.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Nhi\u1ec7m v\u1ee5 c\u1ee7a ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 hi\u1ec7n nay \u0111\u01b0\u1ee3c chu\u1ea9n h\u00f3a m\u1ea1nh m\u1ebd th\u00f4ng qua <\/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\u4ee4\u7b2c05\/2019\/ND-CP\u53f7<\/span><\/a><span style=\"font-weight: 400;\">. Vi\u1ec7c th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00e1c ch\u1ee9c n\u0103ng n\u00e0y gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u00e1n ph\u1ea1t h\u00e0nh ch\u00ednh v\u00e0 t\u1ea1o d\u1ef1ng ni\u1ec1m tin v\u1eefng ch\u1eafc v\u1edbi c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f9ng c\u00e1c \u0111\u1ecbnh ch\u1ebf t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u7d22\u5f15<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u30c8\u30b0\u30eb<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/nhiem-vu-cua-kiem-toan-noi-bo\/#Tom_luoc_trong_tam_ve_nhiem_vu_cua_kiem_toan_noi_bo\" >T\u00f3m l\u01b0\u1ee3c tr\u1ecdng t\u00e2m v\u1ec1 nhi\u1ec7m v\u1ee5 c\u1ee7a ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/nhiem-vu-cua-kiem-toan-noi-bo\/#Dinh_nghia_chuan_xac_ve_nhiem_vu_cua_kiem_toan_noi_bo_theo_phap_luat_Viet_Nam\" >\u0110\u1ecbnh ngh\u0129a chu\u1ea9n x\u00e1c v\u1ec1 nhi\u1ec7m v\u1ee5 c\u1ee7a ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/nhiem-vu-cua-kiem-toan-noi-bo\/#Vai_tro_va_gia_tri_chien_luoc_cua_nhiem_vu_cua_kiem_toan_noi_bo_trong_quan_tri_doanh_nghiep\" >Vai tr\u00f2 v\u00e0 gi\u00e1 tr\u1ecb chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a nhi\u1ec7m v\u1ee5 c\u1ee7a ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 trong qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p<\/a><\/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\/nhiem-vu-cua-kiem-toan-noi-bo\/#Nhung_doi_tuong_nao_bat_buoc_phai_thuc_hien_nhiem_vu_cua_kiem_toan_noi_bo\" >Nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 c\u1ee7a ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/nhiem-vu-cua-kiem-toan-noi-bo\/#Cac_moc_thoi_gian_va_dieu_kien_thuc_te_can_trien_khai_nhiem_vu_cua_kiem_toan_noi_bo\" >C\u00e1c m\u1ed1c th\u1eddi gian v\u00e0 \u0111i\u1ec1u ki\u1ec7n th\u1ef1c t\u1ebf c\u1ea7n tri\u1ec3n khai nhi\u1ec7m v\u1ee5 c\u1ee7a ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/nhiem-vu-cua-kiem-toan-noi-bo\/#He_thong_van_ban_phap_luat_chi_phoi_nhiem_vu_cua_kiem_toan_noi_bo_tai_Viet_Nam\" >H\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt chi ph\u1ed1i nhi\u1ec7m v\u1ee5 c\u1ee7a ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 t\u1ea1i Vi\u1ec7t Nam<\/a><\/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\/nhiem-vu-cua-kiem-toan-noi-bo\/#Case_Study_Xu_ly_rui_ro_that_thoat_hang_ton_kho_tai_tap_doan_ban_le\" >Case Study: X\u1eed l\u00fd r\u1ee7i ro th\u1ea5t tho\u00e1t h\u00e0ng t\u1ed3n kho t\u1ea1i t\u1eadp \u0111o\u00e0n b\u00e1n l\u1ebb<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/nhiem-vu-cua-kiem-toan-noi-bo\/#Bang_so_sanh_giua_Kiem_toan_noi_bo_va_Kiem_soat_noi_bo\" >B\u1ea3ng so s\u00e1nh gi\u1eefa Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 Ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/nhiem-vu-cua-kiem-toan-noi-bo\/#Nhan_dinh_chuyen_gia_Nhung_sai_lam_kinh_dien_tai_doanh_nghiep_Viet\" >Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: Nh\u1eefng sai l\u1ea7m kinh \u0111i\u1ec3n t\u1ea1i doanh nghi\u1ec7p Vi\u1ec7t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/nhiem-vu-cua-kiem-toan-noi-bo\/#Ket_luan\" >\u7d50\u8ad6\u3059\u308b<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/nhiem-vu-cua-kiem-toan-noi-bo\/#Cac_dich_vu_khac\" >\u305d\u306e\u4ed6\u306e\u30b5\u30fc\u30d3\u30b9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/nhiem-vu-cua-kiem-toan-noi-bo\/#Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\" >MAN \u2013 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u30b5\u30fc\u30d3\u30b9\u9023\u7d61\u5148\u60c5\u5831<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/nhiem-vu-cua-kiem-toan-noi-bo\/#Cac_cau_hoi_thuong_gap_ve_nhiem_vu_cua_kiem_toan_noi_bo\" >C\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 nhi\u1ec7m v\u1ee5 c\u1ee7a ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/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\/nhiem-vu-cua-kiem-toan-noi-bo\/#Cong_ty_TNHH_khong_niem_yet_co_bat_buoc_lam_kiem_toan_noi_bo_khong\" >C\u00f4ng ty TNHH kh\u00f4ng ni\u00eam y\u1ebft c\u00f3 b\u1eaft bu\u1ed9c l\u00e0m ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 kh\u00f4ng?<\/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\/nhiem-vu-cua-kiem-toan-noi-bo\/#Kiem_toan_vien_noi_bo_co_can_chung_chi_hanh_nghe_khong\" >\u5185\u90e8\u76e3\u67fb\u54e1\u306f\u5c02\u9580\u8cc7\u683c\u304c\u5fc5\u8981\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-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/nhiem-vu-cua-kiem-toan-noi-bo\/#KTNB_co_quyen_duoi_viec_nhan_vien_sai_pham_khong\" >KTNB c\u00f3 quy\u1ec1n \u0111u\u1ed5i vi\u1ec7c nh\u00e2n vi\u00ean sai ph\u1ea1m kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/nhiem-vu-cua-kiem-toan-noi-bo\/#Chi_phi_thue_ngoai_dich_vu_KTNB_co_dat_khong\" >Chi ph\u00ed thu\u00ea ngo\u00e0i d\u1ecbch v\u1ee5 KTNB c\u00f3 \u0111\u1eaft kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/nhiem-vu-cua-kiem-toan-noi-bo\/#Co_quan_Thue_co_kiem_tra_bao_cao_KTNB_khong\" >C\u01a1 quan Thu\u1ebf c\u00f3 ki\u1ec3m tra b\u00e1o c\u00e1o KTNB kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tom_luoc_trong_tam_ve_nhiem_vu_cua_kiem_toan_noi_bo\"><\/span><b>T\u00f3m l\u01b0\u1ee3c tr\u1ecdng t\u00e2m v\u1ec1 nhi\u1ec7m v\u1ee5 c\u1ee7a ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Nhi\u1ec7m v\u1ee5 c\u1ee7a ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 ho\u1ea1t \u0111\u1ed9ng \u0111\u00e1nh gi\u00e1 \u0111\u1ed9c l\u1eadp, kh\u00e1ch quan v\u1ec1 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, qu\u1ea3n tr\u1ecb r\u1ee7i ro v\u00e0 quy tr\u00ecnh qu\u1ea3n tr\u1ecb c\u1ee7a \u0111\u01a1n v\u1ecb. Ho\u1ea1t \u0111\u1ed9ng n\u00e0y nh\u1eb1m m\u1ee5c \u0111\u00edch ki\u1ec3m tra, x\u00e1c nh\u1eadn v\u00e0 \u0111\u01b0a ra c\u00e1c ki\u1ebfn ngh\u1ecb t\u01b0 v\u1ea5n \u0111\u1ec3 c\u1ea3i thi\u1ec7n hi\u1ec7u qu\u1ea3 v\u1eadn h\u00e0nh. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng b\u1eaft bu\u1ed9c bao g\u1ed3m c\u00e1c c\u00f4ng ty ni\u00eam y\u1ebft, doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Dinh_nghia_chuan_xac_ve_nhiem_vu_cua_kiem_toan_noi_bo_theo_phap_luat_Viet_Nam\"><\/span><b>\u0110\u1ecbnh ngh\u0129a chu\u1ea9n x\u00e1c v\u1ec1 nhi\u1ec7m v\u1ee5 c\u1ee7a ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5424\" aria-describedby=\"caption-attachment-5424\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5424\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Dinh-nghia-chuan-xac-ve-nhiem-vu-cua-kiem-toan-noi-bo-theo-phap-luat-Viet-Nam.jpg\" alt=\"\u0110\u1ecbnh ngh\u0129a chu\u1ea9n x\u00e1c v\u1ec1 nhi\u1ec7m v\u1ee5 c\u1ee7a ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Dinh-nghia-chuan-xac-ve-nhiem-vu-cua-kiem-toan-noi-bo-theo-phap-luat-Viet-Nam.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Dinh-nghia-chuan-xac-ve-nhiem-vu-cua-kiem-toan-noi-bo-theo-phap-luat-Viet-Nam-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Dinh-nghia-chuan-xac-ve-nhiem-vu-cua-kiem-toan-noi-bo-theo-phap-luat-Viet-Nam-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Dinh-nghia-chuan-xac-ve-nhiem-vu-cua-kiem-toan-noi-bo-theo-phap-luat-Viet-Nam-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Dinh-nghia-chuan-xac-ve-nhiem-vu-cua-kiem-toan-noi-bo-theo-phap-luat-Viet-Nam-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5424\" class=\"wp-caption-text\">\u0110\u1ecbnh ngh\u0129a chu\u1ea9n x\u00e1c v\u1ec1 nhi\u1ec7m v\u1ee5 c\u1ee7a ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 hi\u1ec3u \u0111\u00fang v\u1ec1 nhi\u1ec7m v\u1ee5 c\u1ee7a ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9, ch\u00fang ta c\u1ea7n c\u0103n c\u1ee9 tr\u1ef1c ti\u1ebfp v\u00e0o Lu\u1eadt K\u1ebf to\u00e1n 2015 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 05\/2019\/N\u0110-CP. T\u1ea1i Vi\u1ec7t Nam, <\/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;\"> (KTNB) \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a l\u00e0 m\u1ed9t ph\u00e2n nh\u00e1nh ch\u1ee9c n\u0103ng cung c\u1ea5p s\u1ef1 \u0111\u1ea3m b\u1ea3o v\u00e0 t\u01b0 v\u1ea5n \u0111\u1ed9c l\u1eadp trong n\u1ed9i b\u1ed9 t\u1ed5 ch\u1ee9c.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u1ee5c ti\u00eau ch\u00ednh c\u1ee7a KTNB l\u00e0 gi\u00fap t\u1ed5 ch\u1ee9c \u0111\u1ea1t \u0111\u01b0\u1ee3c c\u00e1c m\u1ee5c ti\u00eau b\u1eb1ng c\u00e1ch \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p ti\u1ebfp c\u1eadn c\u00f3 h\u1ec7 th\u1ed1ng. Quy tr\u00ecnh n\u00e0y \u0111\u00e1nh gi\u00e1 v\u00e0 n\u00e2ng cao hi\u1ec7u qu\u1ea3 c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n tr\u1ecb r\u1ee7i ro, ki\u1ec3m so\u00e1t v\u00e0 \u0111i\u1ec1u h\u00e0nh. \u0110i\u1ec1u n\u00e0y kh\u00e1c bi\u1ec7t ho\u00e0n to\u00e0n v\u1edbi ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp v\u1ed1n t\u1eadp trung v\u00e0o t\u00ednh trung th\u1ef1c c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Nhi\u1ec7m v\u1ee5 c\u1ee7a ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 kh\u00f4ng ch\u1ec9 l\u00e0 ph\u00e1t hi\u1ec7n sai s\u00f3t m\u00e0 c\u00f2n l\u00e0 ng\u0103n ng\u1eeba r\u1ee7i ro t\u1eeb tr\u01b0\u1edbc khi ch\u00fang x\u1ea3y ra. Trong k\u1ef7 nguy\u00ean 4.0, kh\u00e1i ni\u1ec7m &#8220;ki\u1ec3m to\u00e1n li\u00ean t\u1ee5c&#8221; \u0111\u00e3 \u0111\u01b0\u1ee3c t\u00edch h\u1ee3p v\u00e0o nhi\u1ec7m v\u1ee5 h\u00e0ng ng\u00e0y. \u0110i\u1ec1u n\u00e0y cho ph\u00e9p gi\u00e1m s\u00e1t d\u1eef li\u1ec7u theo th\u1eddi gian th\u1ef1c \u0111\u1ec3 ph\u1ea3n \u1ee9ng nhanh v\u1edbi c\u00e1c l\u1ed7 h\u1ed5ng h\u1ec7 th\u1ed1ng.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Vai_tro_va_gia_tri_chien_luoc_cua_nhiem_vu_cua_kiem_toan_noi_bo_trong_quan_tri_doanh_nghiep\"><\/span><b>Vai tr\u00f2 v\u00e0 gi\u00e1 tr\u1ecb chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a nhi\u1ec7m v\u1ee5 c\u1ee7a ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 trong qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5426\" aria-describedby=\"caption-attachment-5426\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5426\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Vai-tro-va-gia-tri-chien-luoc-cua-nhiem-vu-cua-kiem-toan-noi-bo-trong-quan-tri-doanh-nghiep.jpg\" alt=\"Vai tr\u00f2 v\u00e0 gi\u00e1 tr\u1ecb chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a nhi\u1ec7m v\u1ee5 c\u1ee7a ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 trong qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Vai-tro-va-gia-tri-chien-luoc-cua-nhiem-vu-cua-kiem-toan-noi-bo-trong-quan-tri-doanh-nghiep.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Vai-tro-va-gia-tri-chien-luoc-cua-nhiem-vu-cua-kiem-toan-noi-bo-trong-quan-tri-doanh-nghiep-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Vai-tro-va-gia-tri-chien-luoc-cua-nhiem-vu-cua-kiem-toan-noi-bo-trong-quan-tri-doanh-nghiep-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Vai-tro-va-gia-tri-chien-luoc-cua-nhiem-vu-cua-kiem-toan-noi-bo-trong-quan-tri-doanh-nghiep-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Vai-tro-va-gia-tri-chien-luoc-cua-nhiem-vu-cua-kiem-toan-noi-bo-trong-quan-tri-doanh-nghiep-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5426\" class=\"wp-caption-text\">Vai tr\u00f2 v\u00e0 gi\u00e1 tr\u1ecb chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a nhi\u1ec7m v\u1ee5 c\u1ee7a ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 trong qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Nhi\u1ec7m v\u1ee5 c\u1ee7a ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 \u0111\u00f3ng vai tr\u00f2 nh\u01b0 &#8220;tuy\u1ebfn ph\u00f2ng th\u1ee7 th\u1ee9 ba&#8221; trong m\u00f4 h\u00ecnh ba tuy\u1ebfn qu\u1ed1c t\u1ebf. N\u1ebfu nh\u01b0 tuy\u1ebfn m\u1ed9t l\u00e0 qu\u1ea3n l\u00fd v\u1eadn h\u00e0nh, tuy\u1ebfn hai l\u00e0 ki\u1ec3m so\u00e1t tu\u00e2n th\u1ee7, th\u00ec KTNB ch\u00ednh l\u00e0 \u0111\u01a1n v\u1ecb gi\u00e1m s\u00e1t kh\u00e1ch quan nh\u1ea5t \u0111\u1ed1i v\u1edbi c\u1ea3 hai tuy\u1ebfn tr\u00ean.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh, KTNB gi\u00fap t\u1ed1i \u01b0u h\u00f3a d\u00f2ng ti\u1ec1n v\u00e0 ng\u0103n ch\u1eb7n gian l\u1eadn. Th\u00f4ng qua r\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3, b\u1ed9 ph\u1eadn n\u00e0y \u0111\u1ea3m b\u1ea3o c\u00e1c ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c th\u1ef1c thi nghi\u00eam t\u00fac. Vi\u1ec7c n\u00e0y h\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng th\u1ea5t tho\u00e1t t\u00e0i s\u1ea3n ho\u1eb7c s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch sai m\u1ee5c \u0111\u00edch, \u0111\u1eb7c bi\u1ec7t t\u1ea1i c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a ng\u00e0nh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u1ec1 ph\u01b0\u01a1ng di\u1ec7n thu\u1ebf, KTNB \u0111\u00f3ng vai tr\u00f2 r\u00e0 so\u00e1t l\u1ea1i c\u00e1c h\u1ed3 s\u01a1 k\u00ea khai tr\u01b0\u1edbc khi c\u01a1 quan ch\u1ee9c n\u0103ng ki\u1ec3m tra. X\u00e1c \u0111\u1ecbnh sai s\u00f3t ti\u1ec1m t\u00e0ng trong c\u00e1ch t\u00ednh thu\u1ebf TNDN hay GTGT gi\u00fap \u0111\u01a1n v\u1ecb ch\u1ee7 \u0111\u1ed9ng \u0111i\u1ec1u ch\u1ec9nh. H\u00e0nh \u0111\u1ed9ng n\u00e0y gi\u1ea3m thi\u1ec3u r\u1ee7i ro b\u1ecb truy thu v\u00e0 ph\u1ea1t ch\u1eadm n\u1ed9p v\u1edbi s\u1ed1 ti\u1ec1n l\u1edbn.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_doi_tuong_nao_bat_buoc_phai_thuc_hien_nhiem_vu_cua_kiem_toan_noi_bo\"><\/span><b>Nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 c\u1ee7a ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, kh\u00f4ng ph\u1ea3i m\u1ecdi doanh nghi\u1ec7p \u0111\u1ec1u b\u1eaft bu\u1ed9c th\u00e0nh l\u1eadp b\u1ed9 ph\u1eadn KTNB. Tuy nhi\u00ean, nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng sau \u0111\u00e2y l\u00e0 b\u1eaft bu\u1ed9c \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch c\u1ee7a th\u1ecb tr\u01b0\u1eddng:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc:<\/b><span style=\"font-weight: 400;\"> Bao g\u1ed3m c\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7 v\u00e0 \u1ee6y ban nh\u00e2n d\u00e2n c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1.<\/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;\"> C\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 d\u1ef1 to\u00e1n chi ng\u00e2n s\u00e1ch h\u00e0ng n\u0103m l\u1edbn ho\u1eb7c c\u00f3 ngu\u1ed3n thu ri\u00eang \u0111\u00e1ng k\u1ec3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4e0a\u5834\u4f01\u696d\uff1a<\/b><span style=\"font-weight: 400;\"> T\u1ea5t c\u1ea3 c\u00e1c c\u00f4ng ty tr\u00ean s\u00e0n HOSE, HNX ph\u1ea3i thi\u1ebft l\u1eadp h\u1ec7 th\u1ed1ng KTNB \u0111\u1ec3 b\u1ea3o v\u1ec7 c\u1ed5 \u0111\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u56fd\u6709\u4f01\u696d\uff1a<\/b><span style=\"font-weight: 400;\"> C\u00e1c c\u00f4ng ty m\u1eb9 thu\u1ed9c t\u1eadp \u0111o\u00e0n kinh t\u1ebf, t\u1ed5ng c\u00f4ng ty nh\u00e0 n\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng theo m\u00f4 h\u00ecnh m\u1eb9 &#8211; con.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh:<\/b><span style=\"font-weight: 400;\"> C\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, c\u00f4ng ty b\u1ea3o hi\u1ec3m v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng phi ng\u00e2n h\u00e0ng.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">D\u00f9 kh\u00f4ng thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c, c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 l\u1edbn (SMEs) hi\u1ec7n nay c\u0169ng \u0111ang ch\u1ee7 \u0111\u1ed9ng tri\u1ec3n khai KTNB. \u0110\u00e2y l\u00e0 c\u00f4ng c\u1ee5 n\u00e2ng cao n\u0103ng l\u1ef1c c\u1ea1nh tranh v\u00e0 chu\u1ea9n b\u1ecb cho c\u00e1c k\u1ebf ho\u1ea1ch IPO trong t\u01b0\u01a1ng lai.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_moc_thoi_gian_va_dieu_kien_thuc_te_can_trien_khai_nhiem_vu_cua_kiem_toan_noi_bo\"><\/span><b>C\u00e1c m\u1ed1c th\u1eddi gian v\u00e0 \u0111i\u1ec1u ki\u1ec7n th\u1ef1c t\u1ebf c\u1ea7n tri\u1ec3n khai nhi\u1ec7m v\u1ee5 c\u1ee7a ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5423\" aria-describedby=\"caption-attachment-5423\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5423\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-moc-thoi-gian-va-dieu-kien-thuc-te-can-trien-khai-nhiem-vu-cua-kiem-toan-noi-bo.jpg\" alt=\"C\u00e1c m\u1ed1c th\u1eddi gian v\u00e0 \u0111i\u1ec1u ki\u1ec7n th\u1ef1c t\u1ebf c\u1ea7n tri\u1ec3n khai nhi\u1ec7m v\u1ee5 c\u1ee7a ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-moc-thoi-gian-va-dieu-kien-thuc-te-can-trien-khai-nhiem-vu-cua-kiem-toan-noi-bo.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-moc-thoi-gian-va-dieu-kien-thuc-te-can-trien-khai-nhiem-vu-cua-kiem-toan-noi-bo-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-moc-thoi-gian-va-dieu-kien-thuc-te-can-trien-khai-nhiem-vu-cua-kiem-toan-noi-bo-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-moc-thoi-gian-va-dieu-kien-thuc-te-can-trien-khai-nhiem-vu-cua-kiem-toan-noi-bo-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-moc-thoi-gian-va-dieu-kien-thuc-te-can-trien-khai-nhiem-vu-cua-kiem-toan-noi-bo-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5423\" class=\"wp-caption-text\">C\u00e1c m\u1ed1c th\u1eddi gian v\u00e0 \u0111i\u1ec1u ki\u1ec7n th\u1ef1c t\u1ebf c\u1ea7n tri\u1ec3n khai nhi\u1ec7m v\u1ee5 c\u1ee7a ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Tri\u1ec3n khai nhi\u1ec7m v\u1ee5 c\u1ee7a ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 m\u1ed9t quy tr\u00ecnh li\u00ean t\u1ee5c thay v\u00ec c\u00f4ng vi\u1ec7c th\u1eddi v\u1ee5. Tuy nhi\u00ean, c\u00f3 nh\u1eefng c\u1ed9t m\u1ed1c quan tr\u1ecdng m\u00e0 nh\u00e0 qu\u1ea3n tr\u1ecb c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a ngu\u1ed3n l\u1ef1c.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc ng\u00e0y 31\/12 h\u00e0ng n\u0103m, b\u1ed9 ph\u1eadn KTNB ph\u1ea3i tr\u00ecnh H\u1ed9i \u0111\u1ed3ng Qu\u1ea3n tr\u1ecb ph\u00ea duy\u1ec7t k\u1ebf ho\u1ea1ch cho n\u0103m ti\u1ebfp theo. K\u1ebf ho\u1ea1ch n\u00e0y x\u00e2y d\u1ef1ng d\u1ef1a tr\u00ean k\u1ebft qu\u1ea3 \u0111\u00e1nh gi\u00e1 r\u1ee7i ro th\u1ef1c t\u1ebf. N\u1ed9i dung c\u1ea7n bao qu\u00e1t \u0111\u01b0\u1ee3c c\u00e1c khu v\u1ef1c tr\u1ecdng y\u1ebfu c\u00f3 kh\u1ea3 n\u0103ng x\u1ea3y ra sai ph\u1ea1m cao nh\u1ea5t.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Khi c\u00f3 thay \u0111\u1ed5i l\u1edbn v\u1ec1 c\u1ea5u tr\u00fac nh\u01b0 M&amp;A, KTNB c\u1ea7n v\u00e0o cu\u1ed9c \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 h\u1ec7 th\u1ed1ng c\u1ee7a \u0111\u01a1n v\u1ecb m\u1edbi. T\u01b0\u01a1ng t\u1ef1, khi \u00e1p d\u1ee5ng ph\u1ea7n m\u1ec1m ERP, nhi\u1ec7m v\u1ee5 c\u1ee7a KTNB l\u00e0 ki\u1ec3m tra t\u00ednh to\u00e0n v\u1eb9n d\u1eef li\u1ec7u. Sau m\u1ed7i \u0111\u1ee3t ki\u1ec3m to\u00e1n, vi\u1ec7c theo d\u00f5i th\u1ef1c hi\u1ec7n ki\u1ebfn ngh\u1ecb l\u00e0 nhi\u1ec7m v\u1ee5 b\u1eaft bu\u1ed9c \u0111\u1ec3 kh\u1eafc ph\u1ee5c tri\u1ec7t \u0111\u1ec3 sai ph\u1ea1m.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"He_thong_van_ban_phap_luat_chi_phoi_nhiem_vu_cua_kiem_toan_noi_bo_tai_Viet_Nam\"><\/span><b>H\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt chi ph\u1ed1i nhi\u1ec7m v\u1ee5 c\u1ee7a ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 t\u1ea1i Vi\u1ec7t Nam<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang nhi\u1ec7m v\u1ee5 c\u1ee7a ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9, c\u00e1c chuy\u00ean gia c\u1ea7n n\u1eafm v\u1eefng h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p l\u00fd sau:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng t\u1ed5ng h\u1ee3p h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt chi ph\u1ed1i nhi\u1ec7m v\u1ee5 c\u1ee7a ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 t\u1ea1i Vi\u1ec7t Nam<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6587\u66f8\u756a\u53f7<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u767a\u884c\u65e5<\/b><\/td>\n<td style=\"text-align: center;\"><b>N\u1ed9i dung t\u00f3m l\u01b0\u1ee3c<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u6cd5 88\/2015\/QH13<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20\/11\/2015<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Khung ph\u00e1p l\u00fd cao nh\u1ea5t v\u1ec1 ki\u1ec3m tra v\u00e0 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u653f\u4ee405\/2019\/ND-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">22\/01\/2019<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng, nguy\u00ean t\u1eafc v\u00e0 b\u1ed9 m\u00e1y KTNB.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-66-2020-TT-BTC-ban-hanh-Quy-che-mau-kiem-toan-noi-bo-ap-dung-cho-doanh-nghiep-428958.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u56de\u89a766\/2020\/TT-BTC<\/span><\/a><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10\/07\/2020<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ban h\u00e0nh Quy ch\u1ebf m\u1eabu KTNB cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb c\u00f4ng l\u1eadp.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Thong-tu-67-2020-TT-BTC-Quy-che-mau-ve-kiem-toan-noi-bo-ap-dung-cho-co-quan-nha-nuoc-428956.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 67\/2020\/TT-BTC<\/span><\/a><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10\/07\/2020<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ban h\u00e0nh Quy ch\u1ebf m\u1eabu v\u1ec1 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0\u306e\u5185\u90e8\u76e3\u67fb\u57fa\u6e96<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2021-2027<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn k\u1ef9 thu\u1eadt v\u1ec1 \u0111\u1ea1o \u0111\u1ee9c v\u00e0 n\u0103ng l\u1ef1c chuy\u00ean m\u00f4n ki\u1ec3m to\u00e1n vi\u00ean.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u0169ng n\u00ean tham chi\u1ebfu Khung qu\u1ed1c t\u1ebf IPPF do Vi\u1ec7n IIA ban h\u00e0nh. Vi\u1ec7c n\u00e0y gi\u00fap quy tr\u00ecnh n\u1ed9i b\u1ed9 ti\u1ec7m c\u1eadn v\u1edbi c\u00e1c ti\u00eau chu\u1ea9n qu\u1ea3n tr\u1ecb to\u00e0n c\u1ea7u hi\u1ec7n \u0111\u1ea1i.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Case_Study_Xu_ly_rui_ro_that_thoat_hang_ton_kho_tai_tap_doan_ban_le\"><\/span><b>Case Study: X\u1eed l\u00fd r\u1ee7i ro th\u1ea5t tho\u00e1t h\u00e0ng t\u1ed3n kho t\u1ea1i t\u1eadp \u0111o\u00e0n b\u00e1n l\u1ebb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><b>T\u00ecnh hu\u1ed1ng:<\/b><span style=\"font-weight: 400;\"> M\u1ed9t t\u1eadp \u0111o\u00e0n b\u00e1n l\u1ebb \u0111i\u1ec7n m\u00e1y ghi nh\u1eadn t\u1ef7 l\u1ec7 th\u1ea5t tho\u00e1t h\u00e0ng h\u00f3a t\u0103ng \u0111\u1ed9t bi\u1ebfn t\u1eeb 0.5% l\u00ean 2.8% doanh thu. Ban \u0111i\u1ec1u h\u00e0nh nghi ng\u1edd c\u00f3 s\u1ef1 th\u00f4ng \u0111\u1ed3ng gi\u1eefa kho v\u1eadn v\u00e0 b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng.<\/span><\/p>\n<p><b>Th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 c\u1ee7a ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9:<\/b><span style=\"font-weight: 400;\"> \u0110\u1ed9i ng\u0169 KTNB ti\u1ebfn h\u00e0nh ki\u1ec3m tra b\u1ea5t ng\u1edd t\u1ea1i c\u00e1c chi nh\u00e1nh tr\u1ecdng \u0111i\u1ec3m. S\u1eed d\u1ee5ng k\u1ef9 thu\u1eadt Data Analytics \u0111\u1ed1i so\u00e1t gi\u1eefa POS v\u00e0 ERP, h\u1ecd ph\u00e1t hi\u1ec7n ra c\u00e1c giao d\u1ecbch &#8220;h\u00e0ng tr\u1ea3 l\u1ea1i&#8221; \u1ea3o t\u1eeb nh\u00e2n vi\u00ean.<\/span><\/p>\n<p><b>K\u1ebft qu\u1ea3 v\u00e0 Gi\u1ea3i ph\u00e1p:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u1ed7 h\u1ed5ng:<\/b><span style=\"font-weight: 400;\"> Quy tr\u00ecnh ph\u00ea duy\u1ec7t h\u00e0ng tr\u1ea3 l\u1ea1i l\u1ecfng l\u1ebbo, ch\u1ec9 c\u1ea7n ch\u1eef k\u00fd tr\u01b0\u1edfng ca thay v\u00ec gi\u00e1m \u0111\u1ed1c chi nh\u00e1nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u00e0nh vi:<\/b><span style=\"font-weight: 400;\"> Nh\u00e2n vi\u00ean t\u1ea1o \u0111\u01a1n \u1ea3o \u0111\u1ec3 xu\u1ea5t kho, sau \u0111\u00f3 l\u00e0m th\u1ee7 t\u1ee5c tr\u1ea3 h\u00e0ng gi\u1ea3 m\u1ea1o \u0111\u1ec3 mang h\u00e0ng ra ngo\u00e0i b\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u89e3\u6c7a\uff1a<\/b><span style=\"font-weight: 400;\"> Y\u00eau c\u1ea7u b\u1eb1ng ch\u1ee9ng video cho m\u1ecdi \u0111\u01a1n tr\u1ea3 h\u00e0ng v\u00e0 c\u00e0i \u0111\u1eb7t c\u1ea3nh b\u00e1o t\u1ef1 \u0111\u1ed9ng tr\u00ean h\u1ec7 th\u1ed1ng khi c\u00f3 giao d\u1ecbch b\u1ea5t th\u01b0\u1eddng.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Bang_so_sanh_giua_Kiem_toan_noi_bo_va_Kiem_soat_noi_bo\"><\/span><b>B\u1ea3ng so s\u00e1nh gi\u1eefa Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 Ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Trong h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p hi\u1ec7n \u0111\u1ea1i, <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-noi-bo-va-kiem-soat-noi-bo\/\"><span style=\"font-weight: 400;\">ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/span><\/a><span style=\"font-weight: 400;\"> l\u00e0 hai kh\u00e1i ni\u1ec7m c\u1ed1t l\u00f5i nh\u01b0ng r\u1ea5t d\u1ec5 b\u1ecb nh\u1ea7m l\u1eabn do c\u00f3 m\u1ed1i li\u00ean h\u1ec7 ch\u1eb7t ch\u1ebd v\u1edbi nhau. N\u1ebfu ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 \u0111\u00f3ng vai tr\u00f2 \u201cph\u00f2ng ng\u1eeba\u201d v\u00e0 \u0111\u1ea3m b\u1ea3o c\u00e1c ho\u1ea1t \u0111\u1ed9ng di\u1ec5n ra \u0111\u00fang quy tr\u00ecnh m\u1ed7i ng\u00e0y, th\u00ec ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u1ea1i mang t\u00ednh \u201c\u0111\u00e1nh gi\u00e1 \u0111\u1ed9c l\u1eadp\u201d, gi\u00fap doanh nghi\u1ec7p nh\u00ecn l\u1ea1i to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng \u0111\u1ec3 ph\u00e1t hi\u1ec7n \u0111i\u1ec3m y\u1ebfu v\u00e0 c\u1ea3i ti\u1ebfn.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u00fap nh\u00e0 qu\u1ea3n tr\u1ecb hi\u1ec3u r\u00f5 s\u1ef1 kh\u00e1c bi\u1ec7t v\u00e0 vai tr\u00f2 ri\u00eang c\u1ee7a t\u1eebng ch\u1ee9c n\u0103ng, b\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y s\u1ebd so s\u00e1nh chi ti\u1ebft gi\u1eefa \u201cki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9\u201d v\u00e0 \u201cki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9\u201d theo c\u00e1c ti\u00eau ch\u00ed quan tr\u1ecdng.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng so s\u00e1nh gi\u1eefa Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 Ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u57fa\u6e96<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 (Internal Control)<\/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;\">B\u1ea3n ch\u1ea5t<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00e1c ch\u00ednh s\u00e1ch, th\u1ee7 t\u1ee5c trong quy tr\u00ecnh h\u00e0ng ng\u00e0y.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng \u0111\u00e1nh gi\u00e1 \u0111\u1ecbnh k\u1ef3 t\u00ednh hi\u1ec7u qu\u1ea3 c\u1ee7a ch\u00ednh s\u00e1ch.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">To\u00e0n b\u1ed9 nh\u00e2n vi\u00ean v\u00e0 ban qu\u1ea3n l\u00fd.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00e1c ki\u1ec3m to\u00e1n vi\u00ean chuy\u00ean tr\u00e1ch, \u0111\u1ed9c l\u1eadp.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6642\u9593<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Di\u1ec5n ra li\u00ean t\u1ee5c, m\u1ecdi l\u00fac m\u1ecdi n\u01a1i.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Di\u1ec5n ra theo k\u1ebf ho\u1ea1ch ho\u1eb7c khi c\u00f3 s\u1ef1 v\u1ee5 \u0111\u1ed9t xu\u1ea5t.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30bf\u30fc\u30b2\u30c3\u30c8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u1ea3m b\u1ea3o v\u1eadn h\u00e0nh tr\u01a1n tru, \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u01b0a ra \u0111\u1ea3m b\u1ea3o kh\u00e1ch quan v\u00e0 ki\u1ebfn ngh\u1ecb c\u1ea3i thi\u1ec7n.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Nhan_dinh_chuyen_gia_Nhung_sai_lam_kinh_dien_tai_doanh_nghiep_Viet\"><\/span><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: Nh\u1eefng sai l\u1ea7m kinh \u0111i\u1ec3n t\u1ea1i doanh nghi\u1ec7p Vi\u1ec7t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">V\u1edbi 30 n\u0103m kinh nghi\u1ec7m, t\u00f4i nh\u1eadn th\u1ea5y sai l\u1ea7m l\u1edbn nh\u1ea5t l\u00e0 th\u00e0nh l\u1eadp KTNB ch\u1ec9 \u0111\u1ec3 &#8220;\u0111\u1ed1i ph\u00f3&#8221; ph\u00e1p lu\u1eadt. Vi\u1ec7c &#8220;v\u1eeba \u0111\u00e1 b\u00f3ng v\u1eeba th\u1ed5i c\u00f2i&#8221; khi Tr\u01b0\u1edfng KTNB ki\u00eam nhi\u1ec7m K\u1ebf to\u00e1n tr\u01b0\u1edfng khi\u1ebfn t\u00ednh \u0111\u1ed9c l\u1eadp ho\u00e0n to\u00e0n bi\u1ebfn m\u1ea5t.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Nhi\u1ec1u \u0111\u01a1n v\u1ecb ch\u1ec9 t\u1eadp trung v\u00e0o h\u1eadu ki\u1ec3m thay v\u00ec ki\u1ec3m to\u00e1n d\u1ef1a tr\u00ean r\u1ee7i ro. Thay v\u00ec soi x\u00e9t c\u00e1c kho\u1ea3n chi nh\u1ecf, h\u00e3y t\u1eadp trung v\u00e0o c\u00e1c h\u1ee3p \u0111\u1ed3ng \u0111\u1ea7u t\u01b0 l\u1edbn ho\u1eb7c quy tr\u00ecnh mua s\u1eafm \u0111\u1ea5u th\u1ea7u. \u0110\u00e2y m\u1edbi ch\u00ednh l\u00e0 n\u01a1i ti\u1ec1m \u1ea9n nguy c\u01a1 th\u1ea5t tho\u00e1t nghi\u00eam tr\u1ecdng nh\u1ea5t.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Cu\u1ed1i c\u00f9ng l\u00e0 vi\u1ec7c thi\u1ebfu c\u00f4ng c\u1ee5 c\u00f4ng ngh\u1ec7 trong ki\u1ec3m so\u00e1t. N\u0103m 2026, n\u1ebfu kh\u00f4ng t\u00edch h\u1ee3p AI ho\u1eb7c ph\u1ea7n m\u1ec1m \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u l\u1edbn, ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd r\u1ea5t d\u1ec5 b\u1ecf l\u1ecdt sai s\u00f3t. H\u00e3y coi KTNB l\u00e0 kho\u1ea3n \u0111\u1ea7u t\u01b0 sinh l\u1eddi thay v\u00ec m\u1ed9t trung t\u00e2m chi ph\u00ed \u0111\u01a1n thu\u1ea7n.<\/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;\">Nhi\u1ec7m v\u1ee5 c\u1ee7a ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 x\u01b0\u01a1ng s\u1ed1ng c\u1ee7a m\u1ed9t h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb minh b\u1ea1ch. Trong k\u1ef7 nguy\u00ean bi\u1ebfn \u0111\u1ed9ng, \u0111\u1ed9i ng\u0169 KTNB s\u1eafc b\u00e9n gi\u00fap doanh nghi\u1ec7p v\u01b0\u1ee3t b\u00e3o an to\u00e0n v\u00e0 t\u1ea1o l\u1ee3i th\u1ebf c\u1ea1nh tranh b\u1ec1n v\u1eefng th\u00f4ng qua vi\u1ec7c t\u1ed1i \u01b0u ngu\u1ed3n l\u1ef1c.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u1ea7n thi\u1ebft l\u1eadp h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t chuy\u00ean nghi\u1ec7p, MAN &#8211; Master Accountant Network lu\u00f4n s\u1eb5n s\u00e0ng \u0111\u1ed3ng h\u00e0nh. Ch\u00fang t\u00f4i cung c\u1ea5p <\/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;\"> ch\u1ea5t l\u01b0\u1ee3ng cao, gi\u00fap b\u1ea1n chu\u1ea9n h\u00f3a quy tr\u00ecnh v\u00e0 an t\u00e2m ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng.<\/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_nhiem_vu_cua_kiem_toan_noi_bo\"><\/span><b>C\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 nhi\u1ec7m v\u1ee5 c\u1ee7a ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/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=\"Cong_ty_TNHH_khong_niem_yet_co_bat_buoc_lam_kiem_toan_noi_bo_khong\"><\/span>C\u00f4ng ty TNHH kh\u00f4ng ni\u00eam y\u1ebft c\u00f3 b\u1eaft bu\u1ed9c l\u00e0m ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 kh\u00f4ng? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo quy \u0111\u1ecbnh, c\u00f4ng ty TNHH th\u00f4ng th\u01b0\u1eddng kh\u00f4ng b\u1eaft bu\u1ed9c. Tuy nhi\u00ean, n\u1ebfu quy m\u00f4 l\u1edbn, vi\u1ec7c t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng r\u1ea5t \u0111\u01b0\u1ee3c khuy\u1ebfn kh\u00edch \u0111\u1ec3 b\u1ea3o v\u1ec7 t\u00e0i s\u1ea3n v\u00e0 minh b\u1ea1ch h\u00f3a qu\u1ea3n tr\u1ecb.                    <\/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_vien_noi_bo_co_can_chung_chi_hanh_nghe_khong\"><\/span>\u5185\u90e8\u76e3\u67fb\u54e1\u306f\u5c02\u9580\u8cc7\u683c\u304c\u5fc5\u8981\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\tPh\u00e1p lu\u1eadt y\u00eau c\u1ea7u b\u1eb1ng \u0111\u1ea1i h\u1ecdc chuy\u00ean ng\u00e0nh ph\u00f9 h\u1ee3p v\u00e0 ki\u1ebfn th\u1ee9c v\u1ec1 KTNB. C\u00e1c ch\u1ee9ng ch\u1ec9 qu\u1ed1c t\u1ebf nh\u01b0 CIA l\u00e0 l\u1ee3i th\u1ebf l\u1edbn gi\u00fap kh\u1eb3ng \u0111\u1ecbnh uy t\u00edn chuy\u00ean m\u00f4n c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean.                    <\/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=\"KTNB_co_quyen_duoi_viec_nhan_vien_sai_pham_khong\"><\/span>KTNB c\u00f3 quy\u1ec1n \u0111u\u1ed5i vi\u1ec7c nh\u00e2n vi\u00ean sai ph\u1ea1m kh\u00f4ng? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. Nhi\u1ec7m v\u1ee5 c\u1ee7a ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 ph\u00e1t hi\u1ec7n, b\u00e1o c\u00e1o v\u00e0 ki\u1ebfn ngh\u1ecb. Quy\u1ebft \u0111\u1ecbnh k\u1ef7 lu\u1eadt cu\u1ed1i c\u00f9ng thu\u1ed9c th\u1ea9m quy\u1ec1n c\u1ee7a b\u1ed9 ph\u1eadn nh\u00e2n s\u1ef1 v\u00e0 Ban \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p.                    <\/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_thue_ngoai_dich_vu_KTNB_co_dat_khong\"><\/span>Chi ph\u00ed thu\u00ea ngo\u00e0i d\u1ecbch v\u1ee5 KTNB c\u00f3 \u0111\u1eaft kh\u00f4ng? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tChi ph\u00ed ph\u1ee5 thu\u1ed9c v\u00e0o quy m\u00f4 nh\u01b0ng th\u01b0\u1eddng t\u1ed1i \u01b0u h\u01a1n duy tr\u00ec b\u1ed9 m\u00e1y c\u1ed3ng k\u1ec1nh. H\u00ecnh th\u1ee9c Outsourcing gi\u00fap doanh nghi\u1ec7p ti\u1ebfp c\u1eadn chuy\u00ean gia tr\u00ecnh \u0111\u1ed9 cao v\u1edbi chi ph\u00ed linh ho\u1ea1t theo d\u1ef1 \u00e1n.                    <\/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=\"Co_quan_Thue_co_kiem_tra_bao_cao_KTNB_khong\"><\/span>C\u01a1 quan Thu\u1ebf c\u00f3 ki\u1ec3m tra b\u00e1o c\u00e1o KTNB kh\u00f4ng? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tB\u00e1o c\u00e1o n\u00e0y ph\u1ee5c v\u1ee5 qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9 n\u00ean kh\u00f4ng ph\u1ea3i n\u1ed9p \u0111\u1ecbnh k\u1ef3 cho Thu\u1ebf. Tuy nhi\u00ean, trong c\u00e1c \u0111\u1ee3t thanh tra, c\u01a1 quan ch\u1ee9c n\u0103ng c\u00f3 th\u1ec3 y\u00eau c\u1ea7u cung c\u1ea5p \u0111\u1ec3 l\u00e0m r\u00f5 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t.                    <\/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\": \"C\u00f4ng ty TNHH kh\u00f4ng ni\u00eam y\u1ebft c\u00f3 b\u1eaft bu\u1ed9c 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\": \"Theo quy \u0111\u1ecbnh, c\u00f4ng ty TNHH th\u00f4ng th\u01b0\u1eddng kh\u00f4ng b\u1eaft bu\u1ed9c. 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H\u00ecnh th\u1ee9c Outsourcing gi\u00fap doanh nghi\u1ec7p ti\u1ebfp c\u1eadn chuy\u00ean gia tr\u00ecnh \u0111\u1ed9 cao v\u1edbi chi ph\u00ed linh ho\u1ea1t theo d\u1ef1 \u00e1n.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"C\u01a1 quan Thu\u1ebf c\u00f3 ki\u1ec3m tra b\u00e1o c\u00e1o KTNB kh\u00f4ng? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"B\u00e1o c\u00e1o n\u00e0y ph\u1ee5c v\u1ee5 qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9 n\u00ean kh\u00f4ng ph\u1ea3i n\u1ed9p \u0111\u1ecbnh k\u1ef3 cho Thu\u1ebf. Tuy nhi\u00ean, trong c\u00e1c \u0111\u1ee3t thanh tra, c\u01a1 quan ch\u1ee9c n\u0103ng c\u00f3 th\u1ec3 y\u00eau c\u1ea7u cung c\u1ea5p \u0111\u1ec3 l\u00e0m r\u00f5 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t.\"\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>Nhi\u1ec7m v\u1ee5 c\u1ee7a ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf s\u1ed1 kh\u00f4ng c\u00f2n ch\u1ec9 d\u1eebng l\u1ea1i \u1edf vi\u1ec7c ki\u1ec3m tra c\u00e1c con s\u1ed1 t\u00e0i ch\u00ednh kh\u00f4 khan. S\u1ef1 gia t\u0103ng c\u1ee7a c\u00e1c r\u1ee7i ro v\u1ec1 an ninh m\u1ea1ng, bi\u1ebfn \u0111\u1ed9ng chu\u1ed7i cung \u1ee9ng v\u00e0 y\u00eau c\u1ea7u kh\u1eaft khe v\u1ec1 ESG \u0111\u00e3 \u0111\u1ea9y vai tr\u00f2 c\u1ee7a b\u1ed9 ph\u1eadn n\u00e0y l\u00ean m\u1ed9t t\u1ea7m cao m\u1edbi: ng\u01b0\u1eddi b\u1ea3o v\u1ec7 gi\u00e1 tr\u1ecb v\u00e0 c\u1ed1 v\u1ea5n chi\u1ebfn l\u01b0\u1ee3c cho H\u1ed9i \u0111\u1ed3ng Qu\u1ea3n tr\u1ecb. Nhi\u1ec7m v\u1ee5 c\u1ee7a ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 hi\u1ec7n nay \u0111\u01b0\u1ee3c chu\u1ea9n h\u00f3a m\u1ea1nh m\u1ebd th\u00f4ng qua Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 05\/2019\/N\u0110-CP. Vi\u1ec7c th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00e1c ch\u1ee9c n\u0103ng n\u00e0y gi\u00fap [&hellip;]<\/p>","protected":false},"author":5,"featured_media":5425,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[26],"tags":[],"class_list":["post-5422","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\/5422","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=5422"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/5422\/revisions"}],"predecessor-version":[{"id":5427,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/5422\/revisions\/5427"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/5425"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=5422"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=5422"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=5422"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}