{"id":4084,"date":"2025-12-05T02:52:38","date_gmt":"2025-12-05T09:52:38","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4084"},"modified":"2026-01-08T02:35:14","modified_gmt":"2026-01-08T09:35:14","slug":"kiem-toan-it-la-gi","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-it-la-gi\/","title":{"rendered":"IT \uac10\uc0ac\ub780 \ubb34\uc5c7\uc778\uac00? \ud68c\uacc4, \uac10\uc0ac \ubc0f \uc138\ubb34 \ubd84\uc57c\uc5d0\uc11c\uc758 \uc5ed\ud560, \ubaa9\ud45c \ubc0f \uc801\uc6a9 \uc0ac\ub840."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">IT \uac10\uc0ac\ub780 \uae30\uc5c5\uc758 IT \uc2dc\uc2a4\ud15c, \uc778\ud504\ub77c \ubc0f \uc6b4\uc601\uc744 \ub3c5\ub9bd\uc801\uc73c\ub85c \ud3c9\uac00\ud558\ub294 \uacfc\uc815\uc785\ub2c8\ub2e4. \ubaa9\ud45c\ub294 \uc2dc\uc2a4\ud15c\uc774 \uc790\uc0b0\uc744 \ud6a8\uacfc\uc801\uc73c\ub85c \ubcf4\ud638\ud558\uace0, \ud68c\uacc4 \ub370\uc774\ud130\uc758 \ubb34\uacb0\uc131\uacfc \uc2e0\ub8b0\uc131\uc744 \uc720\uc9c0\ud558\uba70, \ud655\ub9bd\ub41c \uc808\ucc28\uc5d0 \ub530\ub77c \uc6b4\uc601\ub418\uace0, \uc0ac\uc5c5 \ubaa9\ud45c\ub97c \uc900\uc218\ud558\ub294\uc9c0 \ud655\uc778\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. \ubaa8\ub4e0 \uac70\ub798\uc640 \ud68c\uacc4 \uae30\ub85d\uc774 \uc804\uc790\uc801\uc73c\ub85c \uc774\ub8e8\uc5b4\uc9c0\ub294 \ub514\uc9c0\ud138 \uacbd\uc81c \ud658\uacbd\uc5d0\uc11c IT \uac10\uc0ac\ub294 \uc7ac\ubb34\uc81c\ud45c\uc758 \uc815\ud655\uc131\uacfc \ud22c\uba85\uc131\uc5d0 \ub300\ud55c \uc774\ud574\uad00\uacc4\uc790\uc758 \uc2e0\ub8b0\ub97c \uac15\ud654\ud558\ub294 \ub370 \uc911\uc694\ud55c \uae30\ubc18\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc2e4\uc81c \uc801\uc6a9 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Law-No-88-2015-QH13-on-accounting-299767.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ud68c\uacc4\ubc95 2015<\/span><\/a><span style=\"font-weight: 400;\">\uc804\uc790 \uac70\ub798 \ubc0f \uc815\ubcf4 \ubcf4\uc548 \uad00\ub828 \uaddc\uc815\uc740 \uc870\uc9c1\uc774 \uac15\ub825\ud55c IT \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc744 \uac16\ucd94\ub3c4\ub85d \uc694\uad6c\ud569\ub2c8\ub2e4. \ud1b5\uc81c\uac00 \ubbf8\ud761\ud560 \uacbd\uc6b0 \ub370\uc774\ud130 \uc624\ub958, \uc790\uc0b0 \uc190\uc2e4, \uc138\uae08 \uad00\ub828 \uc704\ud5d8\uc73c\ub85c \uc774\uc5b4\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4. IT \uac10\uc0ac\ub294 \uc774\ub7ec\ud55c \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc758 \uc124\uacc4 \ubc0f \uc6b4\uc601 \ud6a8\uacfc\uc131\uc744 \ud3c9\uac00\ud558\uae30 \uc704\ud574 \uc758\ubb34\ud654\ub418\uc5c8\uc2b5\ub2c8\ub2e4. IT \uac10\uc0ac\ub294 \uc870\uc9c1\uc774 \uc704\ud5d8\uc744 \uad00\ub9ac\ud558\uace0 \ub514\uc9c0\ud138 \ud658\uacbd\uc5d0\uc11c \uac70\ub798 \ubc0f \ud68c\uacc4 \ub370\uc774\ud130\uc758 \uc815\ud655\uc131\uc744 \ubcf4\uc7a5\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/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\">\uc0c9\uc778<\/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=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\ube44\ub140\uc7a5<\/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\/ko\/kiem-toan-it-la-gi\/#Kiem_toan_IT_Dinh_nghia_ban_chat_va_vai_tro_vo_cung_quan_trong\" >IT \uac10\uc0ac: \uc815\uc758, \ubcf8\uc9c8 \ubc0f \ud575\uc2ec \uc5ed\ud560<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-it-la-gi\/#Dinh_nghia_chinh_thuc_va_khai_niem_cot_loi_cua_kiem_toan_IT\" >IT \uac10\uc0ac\uc5d0 \ub300\ud55c \uacf5\uc2dd\uc801\uc778 \uc815\uc758\uc640 \ud575\uc2ec \uac1c\ub150.<\/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\/ko\/kiem-toan-it-la-gi\/#Ban_chat_lien_nganh_Giao_thoa_giua_ke_toan_kiem_toan_va_cong_nghe\" >\ud559\uc81c \uac04 \ud2b9\uc131: \ud68c\uacc4, \uac10\uc0ac \ubc0f \uae30\uc220\uc758 \uad50\ucc28\uc810.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-it-la-gi\/#Tam_quan_trong_trong_boi_canh_chuyen_doi_so_va_tuan_thu_thue_dien_tu\" >\uc804\uc790\uc138\uae08 \uc900\uc218 \ub9e5\ub77d\uc5d0\uc11c \ub514\uc9c0\ud138 \uc804\ud658\uacfc \uc804\uc790\uc138\uae08 \uc900\uc218\uc758 \uc911\uc694\uc131.<\/a><\/li><\/ul><\/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\/ko\/kiem-toan-it-la-gi\/#Muc_tieu_va_pham_vi_chi_tiet_cua_kiem_toan_IT\" >IT \uac10\uc0ac\uc758 \ubaa9\ud45c \ubc0f \uc0c1\uc138 \ubc94\uc704.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-it-la-gi\/#Muc_tieu_cot_loi_Bao_ve_dam_bao_va_tuan_thu_The_CIA_Triad_va_hon_the_nua\" >\ud575\uc2ec \ubaa9\ud45c: \ubcf4\ud638, \ubcf4\uc99d \ubc0f \uaddc\uc815 \uc900\uc218 (CIA 3\uc694\uc18c \ubc0f \uadf8 \uc774\uc0c1)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-it-la-gi\/#Dam_bao_tinh_toan_ven_va_do_tin_cay_cua_du_lieu_ke_toan\" >\ud68c\uacc4 \ub370\uc774\ud130\uc758 \ubb34\uacb0\uc131\uacfc \uc2e0\ub8b0\uc131\uc744 \ubcf4\uc7a5\ud569\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-it-la-gi\/#Pham_vi_kiem_toan_chi_tiet_co_so_ha_tang_ung_dung_du_lieu_van_hanh\" >\uc0c1\uc138 \uac10\uc0ac \ubc94\uc704(\uc778\ud504\ub77c, \uc560\ud50c\ub9ac\ucf00\uc774\uc158, \ub370\uc774\ud130, \uc6b4\uc601)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-it-la-gi\/#Khuon_kho_phap_ly_va_tieu_chuan_ung_dung_cho_kiem_toan_IT_tai_Viet_Nam\" >\ubca0\ud2b8\ub0a8\uc758 IT \uac10\uc0ac\uc5d0 \ub300\ud55c \ubc95\uc801 \uccb4\uacc4 \ubc0f \uc801\uc6a9 \uae30\uc900<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-it-la-gi\/#Cac_quy_dinh_phap_luat_Viet_Nam_lien_quan_den_kiem_toan_va_CNTT\" >\ubca0\ud2b8\ub0a8\uc758 \ud68c\uacc4\uac10\uc0ac \ubc0f IT \uad00\ub828 \ubc95\uaddc.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-it-la-gi\/#Chuan_muc_quoc_te_va_khung_kiem_soat_chinh_thuc_COBIT_ISO_27001\" >\uad6d\uc81c \ud45c\uc900 \ubc0f \uacf5\uc2dd \uad00\ub9ac \uccb4\uacc4(COBIT, ISO 27001)<\/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\/ko\/kiem-toan-it-la-gi\/#Vai_tro_cua_chuan_muc_kiem_toan_Viet_Nam_VSA_doi_voi_kiem_toan_IT\" >IT \uac10\uc0ac\uc5d0\uc11c \ubca0\ud2b8\ub0a8 \uac10\uc0ac\uae30\uc900(VSA)\uc758 \uc5ed\ud560.<\/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\/ko\/kiem-toan-it-la-gi\/#Quy_trinh_va_phuong_phap_luan_thuc_hien_kiem_toan_IT\" >IT \uac10\uc0ac \uc218\ud589\uc744 \uc704\ud55c \ud504\ub85c\uc138\uc2a4 \ubc0f \ubc29\ubc95\ub860.<\/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\/ko\/kiem-toan-it-la-gi\/#Giai_doan_1_Lap_ke_hoach_va_danh_gia_rui_ro_CNTT\" >1\ub2e8\uacc4: IT \uc704\ud5d8 \uacc4\ud68d \ubc0f \ud3c9\uac00<\/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\/ko\/kiem-toan-it-la-gi\/#Giai_doan_2_Thuc_hien_thu_thap_va_phan_tich_bang_chung_kiem_toan\" >2\ub2e8\uacc4: \uac10\uc0ac \uc99d\uac70 \uc218\uc9d1 \ubc0f \ubd84\uc11d<\/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\/ko\/kiem-toan-it-la-gi\/#Ky_thuat_kiem_toan_bang_may_tinh_CAATs_va_ung_dung_cong_cu\" >\ucef4\ud4e8\ud130\ud654\ub41c \uac10\uc0ac \uae30\ubc95(CAAT) \ubc0f \ub3c4\uad6c \ud65c\uc6a9<\/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\/ko\/kiem-toan-it-la-gi\/#Giai_doan_3_Bao_cao_va_de_xuat_khuyen_nghi\" >3\ub2e8\uacc4: \ubcf4\uace0 \ubc0f \uad8c\uace0\uc0ac\ud56d<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-it-la-gi\/#Ung_dung_thuc_tien_cua_kiem_toan_cong_nghe_thong_tin_trong_nganh_ke_toan_%E2%80%93_kiem_toan_%E2%80%93_thue\" >\ud68c\uacc4, \uac10\uc0ac \ubc0f \uc138\ubb34 \ubd84\uc57c\uc5d0\uc11c IT \uac10\uc0ac\uc758 \uc2e4\uc81c \uc801\uc6a9 \uc0ac\ub840.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-it-la-gi\/#Ung_dung_trong_kiem_toan_bao_cao_tai_chinh_kiem_soat_chung_CNTT_%E2%80%93_GCC\" >\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\uc5d0 \ub300\ud55c \uc751\uc6a9 (\uc815\ubcf4 \uae30\uc220 \uc77c\ubc18 \uad00\ub9ac - GCC)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-it-la-gi\/#Danh_gia_kiem_soat_ung_dung_Application_Controls_va_tu_dong_hoa_ke_toan\" >\uc560\ud50c\ub9ac\ucf00\uc774\uc158 \uc81c\uc5b4 \ubc0f \ud68c\uacc4 \uc790\ub3d9\ud654 \ud3c9\uac00<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-it-la-gi\/#Tac_dong_den_cong_tac_quan_tri_thue_va_hoa_don_dien_tu_e-Tax\" >\uc138\ubb34 \ud589\uc815 \ubc0f \uc804\uc790 \uc138\uae08\uacc4\uc0b0\uc11c \ubc1c\ud589(e-Tax)\uc5d0 \ubbf8\uce58\ub294 \uc601\ud5a5<\/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\/ko\/kiem-toan-it-la-gi\/#Vai_tro_cua_kiem_toan_IT_trong_phat_hien_gian_lan_ke_toan_Fraud_Detection\" >\ud68c\uacc4 \ubd80\uc815\ud589\uc704 \uc801\ubc1c\uc5d0 \uc788\uc5b4 IT \uac10\uc0ac\uc790\uc758 \uc5ed\ud560 (\ubd80\uc815\ud589\uc704 \uc801\ubc1c)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-it-la-gi\/#Thach_thuc_va_xu_huong_phat_trien_cua_kiem_toan_IT_trong_tuong_lai\" >IT \uac10\uc0ac \ubd84\uc57c\uc758 \uacfc\uc81c\uc640 \ubbf8\ub798 \ub3d9\ud5a5.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-it-la-gi\/#Thach_thuc_trong_moi_truong_dien_toan_dam_may_Cloud_Computing_va_tri_tue_nhan_tao_AI\" >\ud074\ub77c\uc6b0\ub4dc \ucef4\ud4e8\ud305 \ubc0f \uc778\uacf5\uc9c0\ub2a5(AI) \ud658\uacbd\uc758 \uacfc\uc81c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-it-la-gi\/#Nhu_cau_ve_nguon_nhan_luc_kiem_toan_vien_IT_chat_luong_cao_CISA\" >\uace0\ud488\uc9c8 IT \uac10\uc0ac\uc6d0(CISA)\uc5d0 \ub300\ud55c \uc218\uc694<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-it-la-gi\/#Tom_tat_kiem_soat_CNTT_trong_ke_toan\" >\ud68c\uacc4 \ubd84\uc57c\uc758 IT \ud1b5\uc81c \uc694\uc57d<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-it-la-gi\/#Ket_luan\" >\ub05d\ub0b4\ub2e4<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-it-la-gi\/#Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\" >MAN \u2013 Master Accountant Network\uc758 \uc11c\ube44\uc2a4 \uc5f0\ub77d\ucc98 \uc815\ubcf4<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-it-la-gi\/#FAQ_%E2%80%93_Cau_hoi_thuong_gap_ve_kiem_toan_IT\" >FAQ \u2013 IT \uac10\uc0ac\uc5d0 \ub300\ud55c \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-it-la-gi\/#Kiem_toan_IT_khac_gi_so_voi_Kiem_toan_Bao_cao_Tai_chinh_truyen_thong\" >IT \uac10\uc0ac\uc640 \uc804\ud1b5\uc801\uc778 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub294 \uc5b4\ub5bb\uac8c \ub2e4\ub978\uac00\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-it-la-gi\/#Doanh_nghiep_nao_can_thuc_hien_Kiem_toan_IT\" >\uc5b4\ub5a4 \uae30\uc5c5\ub4e4\uc774 IT \uac10\uc0ac\ub97c \uc2e4\uc2dc\ud574\uc57c \ud560\uae4c\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-it-la-gi\/#Chung_chi_CISA_la_gi_va_co_vai_tro_nhu_the_nao_trong_Kiem_toan_IT\" >CISA \uc790\uaca9\uc99d\uc774\ub780 \ubb34\uc5c7\uc774\uba70 IT \uac10\uc0ac\uc5d0\uc11c \uc5b4\ub5a4 \uc5ed\ud560\uc744 \ud558\ub098\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-it-la-gi\/#Cac_khuon_kho_kiem_soat_pho_bien_nhat_duoc_su_dung_trong_Kiem_toan_IT_la_gi\" >IT \uac10\uc0ac\uc5d0\uc11c \uac00\uc7a5 \uc77c\ubc18\uc801\uc73c\ub85c \uc0ac\uc6a9\ub418\ub294 \ud1b5\uc81c \ud504\ub808\uc784\uc6cc\ud06c\ub294 \ubb34\uc5c7\uc785\ub2c8\uae4c?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-it-la-gi\/#Kiem_toan_IT_co_giup_phat_hien_gian_lan_ke_toan_khong\" >IT \uac10\uc0ac\uac00 \ud68c\uacc4 \ubd80\uc815\uc744 \uc801\ubc1c\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \uc218 \uc788\uc744\uae4c\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-it-la-gi\/#Kiem_toan_IT_xu_ly_thach_thuc_tu_Dien_toan_Dam_may_Cloud_nhu_the_nao\" >IT \uac10\uc0ac \ub2f4\ub2f9\uc790\ub294 \ud074\ub77c\uc6b0\ub4dc \ucef4\ud4e8\ud305\uc774 \uc81c\uae30\ud558\ub294 \ubb38\uc81c\uc5d0 \uc5b4\ub5bb\uac8c \ub300\uc751\ud560\uae4c\uc694?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Kiem_toan_IT_Dinh_nghia_ban_chat_va_vai_tro_vo_cung_quan_trong\"><\/span><b>IT \uac10\uc0ac: \uc815\uc758, \ubcf8\uc9c8 \ubc0f \ud575\uc2ec \uc5ed\ud560<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">IT \uac10\uc0ac\ub780 IT \uad00\ub828 \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc758 \ud6a8\uc728\uc131\uacfc \uc644\uc804\uc131\uc744 \ud3c9\uac00\ud558\uc5ec \ubcf4\uc548, \ubb34\uacb0\uc131 \ubc0f \ubc95\uaddc \uc900\uc218\ub97c \ubcf4\uc7a5\ud558\ub294 \ub3c5\ub9bd\uc801\uc778 \uc804\ubb38 \ubd84\uc57c\uc785\ub2c8\ub2e4. \uc804\ud1b5\uc801\uc778 \uc7ac\ubb34 \uac10\uc0ac\uc640 \ub2ec\ub9ac IT \uac10\uc0ac\ub294 \ub514\uc9c0\ud138 \uc778\ud504\ub77c, \uc18c\ud504\ud2b8\uc6e8\uc5b4 \uc560\ud50c\ub9ac\ucf00\uc774\uc158, \ub370\uc774\ud130\ubca0\uc774\uc2a4 \ubc0f \uc0ac\uace0 \uad00\ub9ac \ud504\ub85c\uc138\uc2a4\ub97c \uc2ec\uce35\uc801\uc73c\ub85c \ub2e4\ub8f9\ub2c8\ub2e4. \ub514\uc9c0\ud138 \uc804\ud658 \ubc0f \uc804\uc790 \uc138\ubb34\uc758 \ub9e5\ub77d\uc5d0\uc11c IT \uac10\uc0ac\ub294 \uae30\uc5c5\uc774 \ub370\uc774\ud130 \uc815\ud655\uc131\uc744 \ud655\ubcf4\ud558\uace0, \ubc95\uc801 \uc704\ud5d8\uc744 \uc904\uc774\uba70, \ub514\uc9c0\ud138 \uc790\uc0b0\uc744 \ubcf4\ud638\ud558\uace0, \ub0b4\ubd80 \uac70\ubc84\ub10c\uc2a4 \ud6a8\uc728\uc131\uc744 \ud5a5\uc0c1\uc2dc\ud0a4\ub294 \ub370 \ub3c4\uc6c0\uc744 \uc90d\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dinh_nghia_chinh_thuc_va_khai_niem_cot_loi_cua_kiem_toan_IT\"><\/span><b>IT \uac10\uc0ac\uc5d0 \ub300\ud55c \uacf5\uc2dd\uc801\uc778 \uc815\uc758\uc640 \ud575\uc2ec \uac1c\ub150.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">IT \uac10\uc0ac\ub780 \ub0b4\ubd80 IT \uad00\ub828 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc758 \uc801\uc808\uc131, \ud0c0\ub2f9\uc131 \ubc0f \ud6a8\uacfc\uc131\uc744 \ud3c9\uac00\ud558\ub294 \ub370 \uc911\uc810\uc744 \ub454 \ub3c5\ub9bd\uc801\uc778 \uc804\ubb38 \ubd84\uc57c\ub85c \uc815\uc758\ub429\ub2c8\ub2e4. \ubaa9\ud45c\ub294 \uc774\ub7ec\ud55c \uc2dc\uc2a4\ud15c\uc774 \uc870\uc9c1\uc758 \ubcf4\uc548, \ubb34\uacb0\uc131, \uac00\uc6a9\uc131 \ubc0f \uaddc\uc815 \uc900\uc218 \ubaa9\ud45c \ub2ec\uc131\uc744 \uc9c0\uc6d0\ud558\ub294\uc9c0 \ud655\uc778\ud558\ub294 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4088\" aria-describedby=\"caption-attachment-4088\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4088\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-IT_-Dinh-nghia-ban-chat-va-vai-tro-vo-cung-quan-trong.png\" alt=\"Ki\u1ec3m to\u00e1n IT_ \u0110\u1ecbnh ngh\u0129a, b\u1ea3n ch\u1ea5t v\u00e0 vai tr\u00f2 v\u00f4 c\u00f9ng quan tr\u1ecdng\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-IT_-Dinh-nghia-ban-chat-va-vai-tro-vo-cung-quan-trong.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-IT_-Dinh-nghia-ban-chat-va-vai-tro-vo-cung-quan-trong-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-IT_-Dinh-nghia-ban-chat-va-vai-tro-vo-cung-quan-trong-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-IT_-Dinh-nghia-ban-chat-va-vai-tro-vo-cung-quan-trong-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-IT_-Dinh-nghia-ban-chat-va-vai-tro-vo-cung-quan-trong-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4088\" class=\"wp-caption-text\">IT \uac10\uc0ac: \uc815\uc758, \ubcf8\uc9c8 \ubc0f \ud575\uc2ec \uc5ed\ud560<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac\uc778\uc740 \ud68c\uacc4 \uc18c\ud504\ud2b8\uc6e8\uc5b4 \uc560\ud50c\ub9ac\ucf00\uc774\uc158, \ub370\uc774\ud130\ubca0\uc774\uc2a4, \ub124\ud2b8\uc6cc\ud06c\ubd80\ud130 \uc0ac\uace0 \ubc0f \ubcc0\uacbd \uad00\ub9ac \ud504\ub85c\uc138\uc2a4\uc5d0 \uc774\ub974\uae30\uae4c\uc9c0 \ubaa8\ub4e0 \uac83\uc744 \uac80\ud1a0\ud569\ub2c8\ub2e4. \uc804\ud1b5\uc801\uc778 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\uc640 \ub2ec\ub9ac IT \uac10\uc0ac\ub294 \uacbd\uc81c \uac70\ub798\uac00 \ubc1c\uc0dd\ud558\uace0 \ucc98\ub9ac\ub418\ub294 \ub514\uc9c0\ud138 \uae30\ubc18\uc744 \uc2ec\uce35\uc801\uc73c\ub85c \uc870\uc0ac\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ban_chat_lien_nganh_Giao_thoa_giua_ke_toan_kiem_toan_va_cong_nghe\"><\/span><b>\ud559\uc81c \uac04 \ud2b9\uc131: \ud68c\uacc4, \uac10\uc0ac \ubc0f \uae30\uc220\uc758 \uad50\ucc28\uc810.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ud604\ub300 \uc0ac\ud68c\uc5d0\uc11c \ud68c\uacc4\uc640 IT \uc2dc\uc2a4\ud15c\uc758 \uacbd\uacc4\ub294 \uac70\uc758 \ubaa8\ud638\ud574\uc84c\uc2b5\ub2c8\ub2e4. \uc804\uc790 \ubb38\uc11c, \uc804\uc790 \uc1a1\uc7a5, \uc628\ub77c\uc778 \uc2b9\uc778 \uc808\ucc28\ub294 \uc644\uc804\ud788 \ub514\uc9c0\ud138\ud654\ub41c \ub370\uc774\ud130 \uccb4\uc778\uc744 \ud615\uc131\ud569\ub2c8\ub2e4. \ub530\ub77c\uc11c \uc7ac\ubb34\uc81c\ud45c\uc758 \uc815\ud655\uc131\uc740 \uc77c\ubc18 IT \ud1b5\uc81c(GITC)\uc640 \uc560\ud50c\ub9ac\ucf00\uc774\uc158 \ud1b5\uc81c\uc758 \ud6a8\uc728\uc131\uc5d0 \uc9c1\uc811\uc801\uc73c\ub85c \ub2ec\ub824 \uc788\uc2b5\ub2c8\ub2e4. IT \uac10\uc0ac\ub294 \uc774\ub7ec\ud55c \ubc00\uc811\ud55c \uad00\uacc4\ub97c \ud3c9\uac00\ud558\ub294 \uac00\uad50 \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">IT \uac10\uc0ac\ub294 \ud68c\uacc4 \ubb38\uc11c, \ud2b9\ud788 \uc804\uc790 \ubb38\uc11c \uc791\uc131\uacfc \uad00\ub828\ud558\uc5ec 2015\ub144 \ud68c\uacc4\ubc95 \uc81c17\uc870\ub97c \uc2dc\uc2a4\ud15c\uc774 \uc900\uc218\ud558\ub294\uc9c0 \uc5ec\ubd80\ub97c \ud3c9\uac00\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. IT \uac10\uc0ac\uc790\ub294 \ub370\uc774\ud130 \uc800\uc7a5 \ud1b5\uc81c(\ubcc0\uacbd \ubc0f \uc190\uc2e4 \ubc29\uc9c0), \uc811\uadfc \ud1b5\uc81c(\uad8c\ud55c \uc788\ub294 \uc9c1\uc6d0\ub9cc \uac70\ub798 \uae30\ub85d \uac00\ub2a5), \ubc31\uc5c5\/\ubcf5\uad6c \ud1b5\uc81c\ub97c \uac80\ud1a0\ud569\ub2c8\ub2e4. IT \uac10\uc0ac \uacb0\uacfc\ub294 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\uc790\uac00 \uc7ac\ubb34\uc81c\ud45c\uc758 \uacf5\uc815\uc131\uacfc \uc815\ud655\uc131\uc5d0 \ub300\ud55c \uc758\uacac\uc744 \ud615\uc131\ud558\ub294 \ub370 \ud544\uc218\uc801\uc778 \uadfc\uac70\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tam_quan_trong_trong_boi_canh_chuyen_doi_so_va_tuan_thu_thue_dien_tu\"><\/span><b>\uc804\uc790\uc138\uae08 \uc900\uc218 \ub9e5\ub77d\uc5d0\uc11c \ub514\uc9c0\ud138 \uc804\ud658\uacfc \uc804\uc790\uc138\uae08 \uc900\uc218\uc758 \uc911\uc694\uc131.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ub370\uc774\ud130\uac00 \uc804\ub7b5\uc801 \uc790\uc0b0\uc73c\ub85c \uc5ec\uaca8\uc9c0\ub294 \ub514\uc9c0\ud138 \uc804\ud658 \uc2dc\ub300\uc5d0 IT \uac10\uc0ac\uc758 \uc911\uc694\uc131\uc774 \ub354\uc6b1 \ubd80\uac01\ub418\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc804\uc790 \uc138\uae08 \uac70\ub798\uc640 \uc804\uc790 \uc1a1\uc7a5 \uc0ac\uc6a9\uc774 \uadf8 \ub300\ud45c\uc801\uc778 \uc608\uc785\ub2c8\ub2e4. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-123-2020-ND-CP-quy-dinh-hoa-don-chung-tu-445980.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ubc95\ub839 123\/2020\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> \ud68c\ub78c 78\/2021\/TT-BTC \ubc0f \ud68c\ub78c 78\/2021\/TT-BTC\ub294 \ubaa8\ub450 IT \ud50c\ub7ab\ud3fc\uc744 \uae30\ubc18\uc73c\ub85c \ud569\ub2c8\ub2e4. \uc2dc\uc2a4\ud15c \uc7a5\uc560 \ub610\ub294 \uc624\ub958\ub294 \uad11\ubc94\uc704\ud55c \uc2e4\uc218\ub97c \ucd08\ub798\ud558\uc5ec \uc2ec\uac01\ud55c \ubc95\uc801 \ubc0f \uc138\uae08\uc0c1\uc758 \uacb0\uacfc\ub97c \uc57c\uae30\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub530\ub77c\uc11c IT \uac10\uc0ac\ub294 \uc774\ub7ec\ud55c \uc2dc\uc2a4\ud15c\uc774 \uc81c\ub300\ub85c \uc791\ub3d9\ud558\ub294\uc9c0 \ud655\uc778\ud558\ub294 \uac83\uc740 \ubb3c\ub860, \uc138\ubb34 \ubc0f \ud68c\uacc4 \ubb38\uc11c\uc758 \uc9c4\uc704\uc131, \uc801\ubc95\uc131, \ucd94\uc801\uc131\uc744 \ubcf4\uc7a5\ud569\ub2c8\ub2e4. IT \uac10\uc0ac\ub97c \ud1b5\ud574 \uc790\ub3d9\ud654\ub41c \ud504\ub85c\uc138\uc2a4\uc758 \uc2e0\ub8b0\uc131\uc744 \ud655\ubcf4\ud558\uba74 \uae30\uc5c5\uc740 \uc138\uae08 \uc704\ubc18\uc5d0 \ub300\ud55c \ubc8c\uae08 \ubd80\uacfc \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc0c1\uc7a5 \uae30\uc5c5\uc758 \uacbd\uc6b0, IT \uac10\uc0ac\ub97c \ud1b5\ud55c \ud22c\uba85\uc131\uacfc \ub370\uc774\ud130 \ubcf4\uc548 \uac15\ud654\ub294 \uae30\uc5c5 \uc9c0\ubc30\uad6c\uc870 \uac1c\uc120\uc5d0\ub3c4 \uae30\uc5ec\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Muc_tieu_va_pham_vi_chi_tiet_cua_kiem_toan_IT\"><\/span><b>IT \uac10\uc0ac\uc758 \ubaa9\ud45c \ubc0f \uc0c1\uc138 \ubc94\uc704.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">IT \uac10\uc0ac\ub294 \uc778\ud504\ub77c \ubc0f \uc560\ud50c\ub9ac\ucf00\uc774\uc158\ubd80\ud130 \ub370\uc774\ud130 \ubc0f \uc6b4\uc601\uc5d0 \uc774\ub974\uae30\uae4c\uc9c0 IT \uc2dc\uc2a4\ud15c\uc5d0 \ub300\ud55c \ud3ec\uad04\uc801\uc778 \ud3c9\uac00\ub97c \uc81c\uacf5\ud558\uc5ec \uc7ac\ubb34 \uc815\ubcf4\uc758 \ubcf4\uc548, \ubb34\uacb0\uc131 \ubc0f \uac00\uc6a9\uc131\uc744 \ubcf4\ud638\ud569\ub2c8\ub2e4. \ud6a8\uc728\uc131, \ubc95\uaddc \uc900\uc218 \ubc0f \ub370\uc774\ud130 \uc2e0\ub8b0\uc131 \ud655\ubcf4\ub97c \ubaa9\ud45c\ub85c \ud558\ub294 IT \uac10\uc0ac\ub294 \uc77c\ubc18 \ud1b5\uc81c, \uc560\ud50c\ub9ac\ucf00\uc774\uc158 \ud1b5\uc81c, \ubcc0\uacbd \uad00\ub9ac, \ub370\uc774\ud130 \ubc31\uc5c5 \ubc0f \ubcf4\uc548\uc5d0 \uc911\uc810\uc744 \ub461\ub2c8\ub2e4. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc774\ub7ec\ud55c \ud65c\ub3d9\uc740 \uc624\ub958 \ubc0f \uc0ac\uae30 \uc704\ud5d8\uc744 \uc904\uc774\uace0 \uc7ac\ubb34 \ubcf4\uace0\uc11c\uac00 \uc2e4\uc81c \uc0c1\ud669\uc744 \uc815\ud655\ud558\uac8c \ubc18\uc601\ud558\ub3c4\ub85d \ubcf4\uc7a5\ud558\ub294 \ub370 \ud544\uc218\uc801\uc774\uba70, \ud2b9\ud788 \ub514\uc9c0\ud138 \uc804\ud658 \ubc0f \uc804\uc790 \ud68c\uacc4 \ud658\uacbd\uc5d0\uc11c \ub354\uc6b1 \uc911\uc694\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Muc_tieu_cot_loi_Bao_ve_dam_bao_va_tuan_thu_The_CIA_Triad_va_hon_the_nua\"><\/span><b>\ud575\uc2ec \ubaa9\ud45c: \ubcf4\ud638, \ubcf4\uc99d \ubc0f \uaddc\uc815 \uc900\uc218 (CIA 3\uc694\uc18c \ubc0f \uadf8 \uc774\uc0c1)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">IT \uac10\uc0ac\uc758 \ubaa9\ud45c\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \uc138 \uac00\uc9c0 \uae30\ubcf8 \ud1b5\uc81c \ubaa9\ud45c(CIA \uc0bc\uc6d0\uce59): \uae30\ubc00\uc131, \ubb34\uacb0\uc131 \ubc0f \uac00\uc6a9\uc131\uc5d0 \ub354\ud558\uc5ec \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\uc138\uc2a4 \ubc0f \uac70\ubc84\ub10c\uc2a4\uc640 \uad00\ub828\ub41c \ubaa9\ud45c\ub97c \ud3ec\ud568\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae30\ubc00\uc131: \uc815\ubcf4\uac00 \uc2b9\uc778\ub41c \uac1c\uc778\uc774\ub098 \uc2dc\uc2a4\ud15c\ub9cc \uc811\uadfc\ud560 \uc218 \uc788\ub3c4\ub85d \ubcf4\uc7a5\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. \ud68c\uacc4 \ubd84\uc57c\uc5d0\uc11c\ub294 \uae09\uc5ec, \uacbd\ube44, \uace0\uac1d \ub370\uc774\ud130\uc640 \uac19\uc740 \ubbfc\uac10\ud55c \uc815\ubcf4\uc5d0 \ub300\ud574 \uae30\ubc00\uc131\uc774 \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubb34\uacb0\uc131: \ub370\uc774\ud130\uc758 \uc804\uccb4 \uc218\uba85 \uc8fc\uae30 \ub3d9\uc548 \ub370\uc774\ud130\uac00 \uc815\ud655\ud558\uace0 \uc644\uc804\ud558\uba70 \uc2e0\ub8b0\ud560 \uc218 \uc788\ub3c4\ub85d \ubcf4\uc7a5\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. \uc774\ub294 \uc7ac\ubb34\uc81c\ud45c\uc758 \uc2e0\ub8b0\uc131\uc5d0 \uc9c1\uc811\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce69\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac00\uc6a9\uc131: \uc815\ub2f9\ud55c \uc0ac\uc6a9\uc790\uac00 \ud544\uc694\ud560 \ub54c \uc2dc\uc2a4\ud15c\uacfc \ub370\uc774\ud130\uc5d0 \uc811\uadfc\ud560 \uc218 \uc788\ub3c4\ub85d \ubcf4\uc7a5\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. \uc2dc\uc2a4\ud15c \uc7a5\uc560\ub294 \uc0c1\ub2f9\ud55c \uacbd\uc81c\uc801 \uc190\uc2e4\uc744 \ucd08\ub798\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud6a8\uc728\uc131: IT \uc2dc\uc2a4\ud15c\uc774 \ube44\uc988\ub2c8\uc2a4 \ubc0f \ud68c\uacc4 \ubaa9\ud45c\ub97c \ud6a8\uacfc\uc801\uc73c\ub85c \uc9c0\uc6d0\ud558\ub294\uc9c0 \ud3c9\uac00\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uaddc\uc815 \uc900\uc218: \uc138\uae08, \ud68c\uacc4 \ubc0f \ubcf4\uc548 \uad00\ub828 \ubc95\uaddc\ub97c \ud3ec\ud568\ud55c \ub0b4\ubd80 \ubc0f \uc678\ubd80 \uaddc\uc815 \uc900\uc218 \uc5ec\ubd80\ub97c \ud655\uc778\ud569\ub2c8\ub2e4. \uaddc\uc815 \uc900\uc218\ub294 \ubaa8\ub4e0 IT \uac10\uc0ac\uc758 \ud575\uc2ec\uc785\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Dam_bao_tinh_toan_ven_va_do_tin_cay_cua_du_lieu_ke_toan\"><\/span><b>\ud68c\uacc4 \ub370\uc774\ud130\uc758 \ubb34\uacb0\uc131\uacfc \uc2e0\ub8b0\uc131\uc744 \ubcf4\uc7a5\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ub370\uc774\ud130 \ubb34\uacb0\uc131\uc740 \ud68c\uacc4 \ubc0f \uac10\uc0ac\uc5d0\uc11c \ub9e4\uc6b0 \uc911\uc694\ud55c \uc694\uc18c\uc785\ub2c8\ub2e4. IT \uac10\uc0ac\ub294 \uc7ac\ubb34 \ub370\uc774\ud130\uc758 \uc644\uc804\uc131, \uc815\ud655\uc131 \ubc0f \uc801\uc2dc\uc131\uc744 \ubcf4\uc7a5\ud558\ub294 \ud1b5\uc81c\ub97c \uac80\ud1a0\ud558\ub294 \ub370 \uc911\uc810\uc744 \ub461\ub2c8\ub2e4. \uc608\ub97c \ub4e4\uc5b4, \uac70\ub798 \ub204\ub77d\uc774\ub098 \uc911\ubcf5\uc744 \ubc29\uc9c0\ud558\uae30 \uc704\ud574 \uc21c\uc11c \ud655\uc778\uacfc \uac19\uc740 \uc785\ub825 \ud1b5\uc81c\ub97c \uac80\ud1a0\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac\uc778\uc740 \ud68c\uacc4 \uacc4\uc0b0 \ubc0f \ube44\uc988\ub2c8\uc2a4 \ub85c\uc9c1\uc774 \uc2dc\uc2a4\ud15c\uc5d0\uc11c \uc815\ud655\ud558\uac8c \uc2e4\ud589\ub418\ub294\uc9c0 \ud655\uc778\ud558\uae30 \uc704\ud574 \ucc98\ub9ac \uc81c\uc5b4\ub97c \uac80\ud1a0\ud569\ub2c8\ub2e4. \uc774\ub294 \uac10\uac00\uc0c1\uac01 \uacc4\uc0b0, \uc7ac\uace0 \ud3c9\uac00(\uc120\uc785\uc120\ucd9c\ubc95\/\uac00\uc911\ud3c9\uade0\ubc95), \ubd80\uac00\uac00\uce58\uc138 \uacc4\uc0b0\uacfc \uac19\uc740 \ubcf5\uc7a1\ud55c \uac70\ub798\uc5d0 \ud2b9\ud788 \uc911\uc694\ud569\ub2c8\ub2e4. \ub370\uc774\ud130 \ubb34\uacb0\uc131\uc5d0 \ub300\ud55c IT \uac10\uc0ac\uc778\uc758 \ud655\uc2e0\uc740 \uc7ac\ubb34\uc81c\ud45c\uc5d0 \ub300\ud55c \uc2e4\uc9c8 \uac10\uc0ac \ubc94\uc704\ub97c \ucd5c\uc18c\ud654\ud558\ub294 \ub370 \ud544\uc218\uc801\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Pham_vi_kiem_toan_chi_tiet_co_so_ha_tang_ung_dung_du_lieu_van_hanh\"><\/span><b>\uc0c1\uc138 \uac10\uc0ac \ubc94\uc704(\uc778\ud504\ub77c, \uc560\ud50c\ub9ac\ucf00\uc774\uc158, \ub370\uc774\ud130, \uc6b4\uc601)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">IT \uac10\uc0ac \ubc94\uc704\ub294 \ub9e4\uc6b0 \uad11\ubc94\uc704\ud558\uba70 IT \uc2dc\uc2a4\ud15c\uc758 \ubaa8\ub4e0 \uad6c\uc131 \uc694\uc18c\ub97c \ud3ec\ud568\ud569\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\uae30\ubcf8 IT \uac10\uc0ac \ubc94\uc704 \ubd84\ub958\ud45c<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uac10\uc0ac \ubd84\uc57c<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc0c1\uc138 \uc124\uba85<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ud68c\uacc4 \uad00\ub828 \uc8fc\uc694 \uc704\ud5d8<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud558\ubd80 \uad6c\uc870<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub124\ud2b8\uc6cc\ud06c \uc2dc\uc2a4\ud15c, \uc11c\ubc84, \uc6b4\uc601 \uccb4\uc81c(OS) \ubc0f \uc800\uc7a5 \uc7a5\uce58\ub97c \ud3c9\uac00\ud569\ub2c8\ub2e4. \ubb3c\ub9ac\uc801 \uc81c\uc5b4 \ubc0f \ubcf4\uc548 \uad6c\uc131\uc744 \uac80\uc0ac\ud569\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc2dc\uc2a4\ud15c \uc7a5\uc560(\uac70\ub798 \uae30\ub85d \ubd88\uac00), \ubb3c\ub9ac\uc801 \ubcf4\uc548 \ucde8\uc57d\uc131.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc77c\ubc18 \uc560\ud50c\ub9ac\ucf00\uc774\uc158 \uc81c\uc5b4(GITC)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc811\uadfc \uc81c\uc5b4, \uc2dc\uc2a4\ud15c \uac1c\ubc1c \ubc0f \uc720\uc9c0 \uad00\ub9ac(SDLC), \ubcc0\uacbd \uad00\ub9ac, \ubc31\uc5c5\/\ubcf5\uad6c.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubb34\ub2e8 \ud68c\uacc4 \ub370\uc774\ud130 \ubcc0\uacbd, \ud1b5\uc81c\ub418\uc9c0 \uc54a\uc740 \ubcc0\uacbd\uc73c\ub85c \uc778\ud55c \uc2dc\uc2a4\ud15c \uc624\ub958, \uc7ac\ubb34 \ub370\uc774\ud130 \uc190\uc2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc560\ud50c\ub9ac\ucf00\uc774\uc158 \uc81c\uc5b4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc18c\ud504\ud2b8\uc6e8\uc5b4\uc758 \uc785\ucd9c\ub825 \uc81c\uc5b4, \ucc98\ub9ac \uc81c\uc5b4(\uc790\ub3d9 \uacc4\uc0b0) \ubc0f \uc791\uc5c5 \ubd84\ub9ac(SoD) \uae30\ub2a5.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uac70\ub798 \uae30\ub85d\uc0c1\uc758 \ubd88\uc77c\uce58, \uc804\uc790 \ubb38\uc11c \ubcc0\uc870\ub97c \ud1b5\ud55c \uc0ac\uae30.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubcf4\uc548 \ubc0f \ub370\uc774\ud130<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubcf4\uc548 \uc815\ucc45, \ube44\ubc00\ubc88\ud638 \uad00\ub9ac \ubc0f \uace0\uac1d \uc815\ubcf4, \uae09\uc5ec \ub0b4\uc5ed\uacfc \uac19\uc740 \uc911\uc694 \ub370\uc774\ud130 \uc554\ud638\ud654\ub97c \ud3c9\uac00\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc815\ubcf4 \ubcf4\uc548 \uaddc\uc815 \uc704\ubc18, \ubbfc\uac10\ud55c \uae30\uc5c5 \uc815\ubcf4 \uc720\ucd9c.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc6b4\uc601<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc0ac\uace0 \uad00\ub9ac \ud3c9\uac00, \ub370\uc774\ud130 \uc13c\ud130 \uc6b4\uc601, \ube44\uc988\ub2c8\uc2a4 \uc5f0\uc18d\uc131 \uacc4\ud68d(BCP) \ubc0f \uc7ac\ud574 \ubcf5\uad6c(DRP).<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \uc5c5\ubb34 \uc911\ub2e8, \uacb0\uc0b0 \uae30\uac04 \uc644\ub8cc \ubd88\uac00.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">GITCs \ud504\ub808\uc784\uc6cc\ud06c \ub0b4\uc5d0\uc11c IT \uac10\uc0ac\ub294 \ud2b9\ud788 \ubcc0\uacbd \uad00\ub9ac \ud504\ub85c\uc138\uc2a4\uc5d0 \uc911\uc810\uc744 \ub450\uc5b4\uc57c \ud569\ub2c8\ub2e4. \uac10\uc0ac \uae30\uc900\uc5d0 \ub530\ub974\uba74 \ud575\uc2ec \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc5d0 \ub300\ud55c \ubaa8\ub4e0 \ubcc0\uacbd \uc0ac\ud56d\uc740 \uc544\ubb34\ub9ac \uc0ac\uc18c\ud558\ub354\ub77c\ub3c4 \uc5c4\uaca9\ud558\uac8c \ud1b5\uc81c\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \ud504\ub85c\uc138\uc2a4\uc5d0 \ub300\ud55c \ud1b5\uc81c \ubd80\uc871\uc740 \uc7ac\ubb34 \uc815\ubcf4 \uc2dc\uc2a4\ud15c\uc5d0\uc11c \uc624\ub958\uc640 \ubd80\uc815\ud589\uc704\uac00 \ubc1c\uc0dd\ud558\ub294 \uc77c\ubc18\uc801\uc778 \uc6d0\uc778\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Khuon_kho_phap_ly_va_tieu_chuan_ung_dung_cho_kiem_toan_IT_tai_Viet_Nam\"><\/span><b>\ubca0\ud2b8\ub0a8\uc758 IT \uac10\uc0ac\uc5d0 \ub300\ud55c \ubc95\uc801 \uccb4\uacc4 \ubc0f \uc801\uc6a9 \uae30\uc900<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8\uc758 IT \uac10\uc0ac \ud65c\ub3d9\uc740 \uad6d\ub0b4 \ubc95\ub960 \uccb4\uacc4\uc640 \uad6d\uc81c \ud45c\uc900\uc744 \uae30\ubc18\uc73c\ub85c \ud569\ub2c8\ub2e4. 2015\ub144 \ud68c\uacc4\ubc95, \uc804\uc790\uac70\ub798\ubc95, \uc2dc\ud589\ub839 85\/2016\/ND-CP, \uadf8\ub9ac\uace0 \uc2dc\ud589\ub839 78\/2021\/TT-BTC\ub294 \uc804\uc790 \ubb38\uc11c, \ud68c\uacc4 \ub370\uc774\ud130 \ubc0f \uc804\uc790 \uc1a1\uc7a5\uc5d0 \ub300\ud55c \uac10\uc0ac\uc758 \ubc95\uc801 \uadfc\uac70\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4. \ub3d9\uc2dc\uc5d0 COBIT, ISO 27001, \uadf8\ub9ac\uace0 ITIL\uc740 IT \ud1b5\uc81c, \ubcf4\uc548 \ubc0f \uc6b4\uc601\uc758 \ud6a8\uacfc\uc131\uc744 \ud3c9\uac00\ud558\uae30 \uc704\ud55c \uad6d\uc81c \ud45c\uc900\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4. IT \uac10\uc0ac\ub294 \ub610\ud55c VSA 315 \ubc0f VSA 330\uc758 \uad6c\ud604\uc744 \uc9c0\uc6d0\ud558\uc5ec \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\uc778\uc774 \uc704\ud5d8\uc744 \ud3c9\uac00\ud558\uace0 \ucda9\ubd84\ud558\uace0 \uc815\ud655\ud55c \uac10\uc0ac \uc99d\uac70\ub97c \ud655\ubcf4\ud558\ub3c4\ub85d \ub3d5\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_quy_dinh_phap_luat_Viet_Nam_lien_quan_den_kiem_toan_va_CNTT\"><\/span><b>\ubca0\ud2b8\ub0a8\uc758 \ud68c\uacc4\uac10\uc0ac \ubc0f IT \uad00\ub828 \ubc95\uaddc.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8\uc740 \uc815\ubcf4 \uae30\uc220 \uac10\uc0ac \ud65c\ub3d9\uc758 \uae30\ubc18\uc774 \ub418\ub294 \ub9ce\uc740 \uc911\uc694\ud55c \ubc95\ub960 \ubb38\uc11c\ub97c \ubc1c\ud45c\ud588\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4086\" aria-describedby=\"caption-attachment-4086\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4086\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Khuon-kho-phap-ly-va-tieu-chuan-ung-dung-cho-kiem-toan-IT-tai-Viet-Nam.png\" alt=\"Khu\u00f4n kh\u1ed5 ph\u00e1p l\u00fd v\u00e0 ti\u00eau chu\u1ea9n \u1ee9ng d\u1ee5ng cho ki\u1ec3m to\u00e1n IT t\u1ea1i Vi\u1ec7t Nam\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Khuon-kho-phap-ly-va-tieu-chuan-ung-dung-cho-kiem-toan-IT-tai-Viet-Nam.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Khuon-kho-phap-ly-va-tieu-chuan-ung-dung-cho-kiem-toan-IT-tai-Viet-Nam-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Khuon-kho-phap-ly-va-tieu-chuan-ung-dung-cho-kiem-toan-IT-tai-Viet-Nam-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Khuon-kho-phap-ly-va-tieu-chuan-ung-dung-cho-kiem-toan-IT-tai-Viet-Nam-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Khuon-kho-phap-ly-va-tieu-chuan-ung-dung-cho-kiem-toan-IT-tai-Viet-Nam-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4086\" class=\"wp-caption-text\">\ubca0\ud2b8\ub0a8\uc758 IT \uac10\uc0ac\uc5d0 \ub300\ud55c \ubc95\uc801 \uccb4\uacc4 \ubc0f \uc801\uc6a9 \uae30\uc900<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud2b9\ud788 2015\ub144 \ud68c\uacc4\ubc95\uc740 \ud68c\uacc4 \uc11c\ub958, \uc6d0\uc7a5 \ubc0f \uc7ac\ubb34 \ubcf4\uace0\uc11c\ub97c \uc804\uc790\uc801\uc73c\ub85c \uc791\uc131\ud558\uace0 \ubcf4\uad00\ud574\uc57c \ud55c\ub2e4\uace0 \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc774\uc5d0 \ub530\ub77c IT \uac10\uc0ac\uc790\ub294 \ub514\uc9c0\ud138\ud654\ub41c \ubb38\uc11c\uc758 \uc801\ubc95\uc131\uacfc \uc2e0\ub8b0\uc131\uc744 \uac80\uc99d\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2005\ub144 \uc804\uc790\uac70\ub798\ubc95: \ub370\uc774\ud130 \uba54\uc2dc\uc9c0\uc758 \uac00\uce58\uc5d0 \ub300\ud55c \ubc95\uc801 \ud2c0\uc744 \uc81c\uacf5\ud558\uba70, \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc5d0\uc11c \uc0dd\uc131\ub41c \uc804\uc790 \ubb38\uc11c\uc758 \uc720\ud6a8\uc131\uc744 \ud310\ub2e8\ud558\ub294 \uadfc\uac70\uac00 \ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc2dc\ud589\ub839 85\/2016\/ND-CP(\uc218\uc900\ubcc4 \uc815\ubcf4 \uc2dc\uc2a4\ud15c \ubcf4\uc548 \ubcf4\uc7a5\uc5d0 \uad00\ud55c \ubc95\ub839): \uc815\ubcf4 \ubcf4\uc548\uc5d0 \ub300\ud55c \uae30\uc220\uc801 \ubc0f \uad00\ub9ac\uc801 \uc694\uad6c\uc0ac\ud56d\uc744 \uc815\uc758\ud558\uba70, \uc774\ub294 IT \uac10\uc0ac\uc5d0\uc11c \uc900\uc218 \uc5ec\ubd80\ub97c \ud3c9\uac00\ud558\ub294 \ud575\uc2ec \uae30\uc900\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\ub78c 78\/2021\/TT-BTC(\uc804\uc790 \uc1a1\uc7a5 \uad00\ub828): \uc2dc\uc2a4\ud15c\uc740 \uc804\uc790 \uc1a1\uc7a5\uc758 \ubb34\uacb0\uc131, \ubcf4\uc548 \ubc0f \uc9c0\uc815\ub41c \uae30\uac04 \ub3d9\uc548\uc758 \uc800\uc7a5 \uae30\ub2a5\uc744 \ubcf4\uc7a5\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub294 \ud544\uc218 IT \uac10\uc0ac \uc601\uc5ed\uc785\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">IT \uac10\uc0ac \ubcf4\uace0\uc11c\uc5d0\uc11c \uc774\ub7ec\ud55c \ubc95\ub960\uc744 \ucc38\uc870\ud558\uba74 \uad8c\uace0 \uc0ac\ud56d\uc758 \ubc95\uc801 \ud0c0\ub2f9\uc131\uacfc \ud6a8\ub825\uc774 \uac15\ud654\ub418\uba70, \ud2b9\ud788 \ud68c\uacc4 \ub610\ub294 \uc138\ubb34 \ubd84\uc57c\uc758 \ud589\uc815 \uc704\ubc18\uc744 \ubc29\uc9c0\ud558\uae30 \uc704\ud55c \ud1b5\uc81c \uac1c\uc120\uacfc \uad00\ub828\ub41c \uad8c\uace0 \uc0ac\ud56d\uc77c \uacbd\uc6b0 \ub354\uc6b1 \uadf8\ub807\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chuan_muc_quoc_te_va_khung_kiem_soat_chinh_thuc_COBIT_ISO_27001\"><\/span><b>\uad6d\uc81c \ud45c\uc900 \ubc0f \uacf5\uc2dd \uad00\ub9ac \uccb4\uacc4(COBIT, ISO 27001)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc2e4\uc81c\ub85c \uc804\ubb38 IT \uac10\uc0ac\uc790\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \ud3c9\uac00\ub97c \uc218\ud589\ud558\uae30 \uc704\ud574 \uc138\uacc4\uc801\uc73c\ub85c \uc778\uc815\ubc1b\ub294 \uad6d\uc81c \ud45c\uc900 \ubc0f \ud504\ub808\uc784\uc6cc\ud06c\uc5d0 \uc758\uc874\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">COBIT(\uc815\ubcf4 \ubc0f \uad00\ub828 \uae30\uc220\uc5d0 \ub300\ud55c \ud1b5\uc81c \ubaa9\ud45c): ISACA\uc5d0\uc11c \uac1c\ubc1c\ud55c \uae30\uc5c5 IT \uac70\ubc84\ub10c\uc2a4 \ubc0f \uad00\ub9ac\ub97c \uc704\ud55c \uac00\uc7a5 \ub110\ub9ac \uc0ac\uc6a9\ub418\ub294 \ud504\ub808\uc784\uc6cc\ud06c\uc785\ub2c8\ub2e4. COBIT 2019\ub294 IT \uac10\uc0ac\uc790\uac00 \uc815\ubcf4 \ubc0f \uad00\ub828 \uae30\uc220 \ud1b5\uc81c(GITC)\uc758 \uc124\uacc4 \ubc0f \uc6b4\uc601\uc744 \ud3c9\uac00\ud558\ub294 \ub370 \uc0ac\uc6a9\ud558\ub294 \ud3ec\uad04\uc801\uc778 \ud1b5\uc81c \ubaa9\ud45c \uc138\ud2b8\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4. COBIT\ub294 \ubaa8\ub4e0 IT \ub0b4\ubd80 \ud1b5\uc81c \uac10\uc0ac\uc758 \ud575\uc2ec\uc73c\ub85c \uc5ec\uaca8\uc9d1\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">ISO\/IEC 27001(\uc815\ubcf4 \ubcf4\uc548 \uad00\ub9ac \uc2dc\uc2a4\ud15c \u2013 ISMS): \uc774 \ud504\ub808\uc784\uc6cc\ud06c\ub294 \uc815\ubcf4 \ubcf4\uc548 \uad00\ub9ac \uc2dc\uc2a4\ud15c\uc758 \uc218\ub9bd, \uad6c\ud604, \uc720\uc9c0 \ubc0f \uc9c0\uc18d\uc801\uc778 \uac1c\uc120\uc5d0 \uc911\uc810\uc744 \ub461\ub2c8\ub2e4. IT \ubcf4\uc548 \uac10\uc0ac\ub97c \uc218\ud589\ud560 \ub54c \uac10\uc0ac\uc790\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \ud68c\uc0ac\uc758 \ud604\uc7ac \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc744 ISO 27002(\uc2e4\ubb34 \uc9c0\uce68)\uc5d0 \uba85\uc2dc\ub41c \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uacfc \ube44\uad50\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">ITIL(\uc815\ubcf4 \uae30\uc220 \uc778\ud504\ub77c \ub77c\uc774\ube0c\ub7ec\ub9ac): IT \uc11c\ube44\uc2a4 \uad00\ub9ac\uc5d0 \uc911\uc810\uc744 \ub461\ub2c8\ub2e4. \uac10\uc0ac\uc790\ub294 ITIL\uc744 \uc0ac\uc6a9\ud558\uc5ec \uc0ac\uace0 \uad00\ub9ac, \ubb38\uc81c \uad00\ub9ac \ubc0f \ubcc0\uacbd \uad00\ub9ac\uc640 \uac19\uc740 IT \uc6b4\uc601 \ud504\ub85c\uc138\uc2a4\uc758 \ud6a8\uc728\uc1311\uc744 \ud3c9\uac00\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_cua_chuan_muc_kiem_toan_Viet_Nam_VSA_doi_voi_kiem_toan_IT\"><\/span><b>IT \uac10\uc0ac\uc5d0\uc11c \ubca0\ud2b8\ub0a8 \uac10\uc0ac\uae30\uc900(VSA)\uc758 \uc5ed\ud560.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">VSA\ub294 \uc804\ubb38\uc801\uc778 IT \ud45c\uc900\uc740 \uc544\ub2c8\uc9c0\ub9cc, \uc5ec\uc804\ud788 \uc9c0\uce68 \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">VSA 315(\uae30\uc5c5 \ubc0f \uae30\uc5c5 \ud658\uacbd\uc5d0 \ub300\ud55c \uc774\ud574\ub97c \ud1b5\ud55c \uc911\uc694 \ubd80\uc815\ud589\uc704 \uc704\ud5d8 \uc2dd\ubcc4 \ubc0f \ud3c9\uac00): \uac10\uc0ac\uc778\uc740 \uace0\uac1d\uc758 IT \ud658\uacbd\uc744 \uc774\ud574\ud558\uc5ec \uc704\ud5d8\uc744 \uc2dd\ubcc4\ud558\uace0 \ud3c9\uac00\ud574\uc57c \ud569\ub2c8\ub2e4. \ub530\ub77c\uc11c \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\uc778\uc740 VSA 315\ub97c \uc644\ub8cc\ud558\uae30 \uc704\ud574 IT \uac10\uc0ac \uad00\ub828 \uc9c0\uc2dd\uc774\ub098 \uc804\ubb38\uc131\uc744 \ud65c\uc6a9\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">VSA 330(\ud3c9\uac00\ub41c \uc704\ud5d8\uc5d0 \ub300\ud55c \uac10\uc0ac\uc778\uc758 \uc2dc\uc815 \uc870\uce58): IT \ud1b5\uc81c\uac00 \ud6a8\uacfc\uc801\uc778 \uac83\uc73c\ub85c \ud3c9\uac00\ub418\uba74 \uac10\uc0ac\uc778\uc740 \uc2e4\uc9c8 \uac10\uc0ac \ubc94\uc704\ub97c \ucd5c\uc18c\ud654\ud558\uace0 \ud1b5\uc81c \uac10\uc0ac\uc5d0 \uc758\uc874\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ubc18\ub300\ub85c IT \uac10\uc0ac\uc5d0\uc11c \ud1b5\uc81c\uac00 \ubbf8\ud761\ud55c \uac83\uc73c\ub85c \ub098\ud0c0\ub098\uba74 \uc2e4\uc9c8 \uac10\uc0ac \ubc94\uc704\ub97c \ud06c\uac8c \ud655\ub300\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">IT \uac10\uc0ac\ub294 VSA \uc694\uad6c\uc0ac\ud56d\uc744 \ucda9\uc871\ud558\uae30 \uc704\ud55c \ub0b4\ubd80 \ud1b5\uc81c \uad00\ub828 \uc99d\uac70\ub97c \uc218\uc9d1\ud558\uace0 \uac10\uc0ac \uc99d\uac70\uc758 \uc644\uc804\uc131\uacfc \uc801\uc808\uc131\uc744 \ubcf4\uc7a5\ud558\ub294 \ub370 \uc911\uc694\ud55c \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_va_phuong_phap_luan_thuc_hien_kiem_toan_IT\"><\/span><b>IT \uac10\uc0ac \uc218\ud589\uc744 \uc704\ud55c \ud504\ub85c\uc138\uc2a4 \ubc0f \ubc29\ubc95\ub860.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc804\ubb38\uc801\uc778 IT \uac10\uc0ac \uc808\ucc28\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \ud45c\uc900 \ub2e8\uacc4\ub97c \ub530\ub974\ubbc0\ub85c \uccb4\uacc4\uc801\uc774\uace0 \uac1d\uad00\uc801\uc778 \uc2e4\ud589\uc774 \ubcf4\uc7a5\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_1_Lap_ke_hoach_va_danh_gia_rui_ro_CNTT\"><\/span><b>1\ub2e8\uacc4: IT \uc704\ud5d8 \uacc4\ud68d \ubc0f \ud3c9\uac00<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">IT \uac10\uc0ac\uc758 \uccab \ubc88\uc9f8\uc774\uc790 \uac00\uc7a5 \uc911\uc694\ud55c \ub2e8\uacc4\ub294 \uacc4\ud68d \uc218\ub9bd\uc774\uba70, \uc774\ub294 IT \ud658\uacbd\uc744 \uc774\ud574\ud558\uace0 \uc704\ud5d8\uc744 \ud3c9\uac00\ud558\ub294 \uac83\uc5d0\uc11c \uc2dc\uc791\ub429\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">IT \ud658\uacbd \uc774\ud574: IT \uc870\uc9c1 \uad6c\uc870, \uc8fc\uc694 \uc560\ud50c\ub9ac\ucf00\uc774\uc158(\ud2b9\ud788 ERP \ubc0f \ud68c\uacc4 \uc2dc\uc2a4\ud15c), \ub124\ud2b8\uc6cc\ud06c \uc778\ud504\ub77c, \ud604\uc7ac \uc815\ucc45 \ubc0f \uc808\ucc28\uc5d0 \ub300\ud55c \uc815\ubcf4\ub97c \uc218\uc9d1\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">IT \uc704\ud5d8 \ud3c9\uac00: \uc7ac\ubb34 \uc815\ubcf4 \uc2dc\uc2a4\ud15c\uc758 \ubaa9\ud45c\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce60 \uc218 \uc788\ub294 \uc7a0\uc7ac\uc801 \uc704\ud611 \ubc0f \ucde8\uc57d\uc810\uc744 \uc2dd\ubcc4\ud569\ub2c8\ub2e4. \uc704\ud5d8 \uc218\uc900\uc744 \uc911\uc694\ub3c4\uc5d0 \ub530\ub77c (\ub192\uc74c, \uc911\uac04, \ub0ae\uc74c) \ubd84\ub958\ud569\ub2c8\ub2e4. \uc77c\ubc18\uc801\uc778 \uc704\ud5d8\uc5d0\ub294 \ubb34\ub2e8 \uc811\uadfc, \ud1b5\uc81c\ub418\uc9c0 \uc54a\uc740 \ubcc0\uacbd, \ub370\uc774\ud130 \uc190\uc2e4 \ub4f1\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac10\uc0ac \ubc94\uc704 \ubc0f \ubaa9\ud45c \uc124\uc815: \uc704\ud5d8 \ud3c9\uac00\ub97c \uae30\ubc18\uc73c\ub85c IT \uac10\uc0ac \ubc94\uc704\uc5d0 \ud3ec\ud568\ub420 \ud2b9\uc815 \uc2dc\uc2a4\ud15c, \ud504\ub85c\uc138\uc2a4 \ubc0f \ud1b5\uc81c\ub97c \uba85\ud655\ud558\uac8c \uc815\uc758\ud569\ub2c8\ub2e4. \uc608\ub97c \ub4e4\uc5b4, \ubcc0\uacbd \uad00\ub9ac \uc704\ud5d8\uc774 \ub192\uc740 \uacbd\uc6b0 \uac10\uc0ac\uc758 \ucd08\uc810\uc740 \ud574\ub2f9 \ud504\ub85c\uc138\uc2a4\uc5d0 \ub9de\ucdb0\uc9d1\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_2_Thuc_hien_thu_thap_va_phan_tich_bang_chung_kiem_toan\"><\/span><b>2\ub2e8\uacc4: \uac10\uc0ac \uc99d\uac70 \uc218\uc9d1 \ubc0f \ubd84\uc11d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774\ub294 IT \uac10\uc0ac \ub2f4\ub2f9\uc790\uac00 \uac10\uc0ac \uc808\ucc28\ub97c \uc218\ud589\ud558\ub294 \uad6c\ud604 \ub2e8\uacc4\uc785\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4089\" aria-describedby=\"caption-attachment-4089\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4089\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-va-phuong-phap-luan-thuc-hien-kiem-toan-IT.png\" alt=\"Quy tr\u00ecnh v\u00e0 ph\u01b0\u01a1ng ph\u00e1p lu\u1eadn th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n IT\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-va-phuong-phap-luan-thuc-hien-kiem-toan-IT.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-va-phuong-phap-luan-thuc-hien-kiem-toan-IT-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-va-phuong-phap-luan-thuc-hien-kiem-toan-IT-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-va-phuong-phap-luan-thuc-hien-kiem-toan-IT-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-va-phuong-phap-luan-thuc-hien-kiem-toan-IT-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4089\" class=\"wp-caption-text\">IT \uac10\uc0ac \uc218\ud589\uc744 \uc704\ud55c \ud504\ub85c\uc138\uc2a4 \ubc0f \ubc29\ubc95\ub860.<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc778\ud130\ubdf0: IT \ub2f4\ub2f9\uc790\uc640 \ucd5c\uc885 \uc0ac\uc6a9\uc790\ub97c \uc778\ud130\ubdf0\ud558\uc5ec \uc2e4\uc81c \ud504\ub85c\uc138\uc2a4\ub97c \ucca0\uc800\ud788 \uc774\ud574\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uad00\ucc30 \uc0ac\ud56d: \ub370\uc774\ud130 \ubc31\uc5c5 \uc808\ucc28 \ubc0f \uc11c\ubc84\uc2e4\uc5d0 \ub300\ud55c \ubb3c\ub9ac\uc801 \uc811\uadfc \uc81c\uc5b4\uc640 \uac19\uc740 \ud65c\ub3d9\uc744 \uad00\ucc30\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubb38\uc11c \uac80\ud1a0: \uc815\ucc45 \ubb38\uc11c, \uc808\ucc28, \uc2dc\uc2a4\ud15c \ub85c\uadf8 \ud30c\uc77c \ubc0f \ubcc0\uacbd \uad00\ub9ac \ubcf4\uace0\uc11c\ub97c \uac80\ud1a0\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud1b5\uc81c \uac80\uc99d: \uc124\uacc4 \ud6a8\uacfc\uc131 \uac80\uc99d: \ud1b5\uc81c\uac00 \uc704\ud5d8\uc744 \uc608\ubc29\ud558\uac70\ub098 \uac10\uc9c0\ud558\ub3c4\ub85d \uc801\uc808\ud558\uac8c \uc124\uacc4\ub418\uc5c8\ub294\uc9c0 \uc5ec\ubd80\ub97c \ud310\ub2e8\ud569\ub2c8\ub2e4. \uc6b4\uc601 \ud6a8\uacfc\uc131 \uac80\uc99d: \uac10\uc0ac \uae30\uac04 \ub3d9\uc548 \ud1b5\uc81c\uac00 \ud6a8\uacfc\uc801\uc774\uace0 \uc77c\uad00\ub418\uac8c \uc6b4\uc601\ub418\uc5c8\ub294\uc9c0 \uc5ec\ubd80\ub97c \uac80\uc99d\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Ky_thuat_kiem_toan_bang_may_tinh_CAATs_va_ung_dung_cong_cu\"><\/span><b>\ucef4\ud4e8\ud130\ud654\ub41c \uac10\uc0ac \uae30\ubc95(CAAT) \ubc0f \ub3c4\uad6c \ud65c\uc6a9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">CAAT(\ucef4\ud4e8\ud130 \uc9c0\uc6d0 \uac10\uc0ac \uae30\ubc95)\ub294 IT \uac10\uc0ac\uc790\uac00 \ub370\uc774\ud130\ub97c \uc218\uc9d1\ud558\uace0, \uc815\ubcf4\ub97c \ubd84\uc11d\ud558\uace0, \uc790\ub3d9\ud654\ub41c \uc81c\uc5b4\ub97c \ud14c\uc2a4\ud2b8\ud558\ub294 \ub370 \uc0ac\uc6a9\ud558\ub294 \ub3c4\uad6c \ubc0f \uae30\uc220\uc785\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>IT \uac10\uc0ac\uc5d0 CAAT \uae30\ubc95\uc744 \uc801\uc6a9\ud55c \uc0ac\ub840\ub97c \uc694\uc57d\ud55c \ud45c\uc785\ub2c8\ub2e4.<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>CAATs \uae30\ubc95<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc8fc\uc694 \ubaa9\uc801<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ud68c\uacc4\/\uac10\uc0ac \ubd84\uc57c\uc758 \uc751\uc6a9<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub370\uc774\ud130 \ubd84\uc11d \uc18c\ud504\ud2b8\uc6e8\uc5b4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc804\uccb4 \ub370\uc774\ud130 \uc138\ud2b8(1001\uac74\uc758 TP3T \uac70\ub798)\ub97c \ubd84\uc11d\ud558\uc5ec \uc774\uc0c1 \uc9d5\ud6c4 \ub610\ub294 \uc0ac\uae30 \ud328\ud134\uc744 \uc2dd\ubcc4\ud569\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ube44\uc815\uc0c1\uc801\uc73c\ub85c \ud070 \uaddc\ubaa8\uc758 \uac70\ub798, \uc5c5\ubb34 \uc2dc\uac04 \uc678\uc5d0 \uc2b9\uc778\ub41c \uac70\ub798\uac00 \uc788\ub294\uc9c0 \uc0b4\ud3b4\ubcf4\uace0 \uc1a1\uc7a5 \ubc88\ud638\uac00 \uc644\uc804\ud55c\uc9c0 \ud655\uc778\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud14c\uc2a4\ud2b8 \ub370\uc774\ud130<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc2dc\uc2a4\ud15c\uc5d0 \ud14c\uc2a4\ud2b8 \ub370\uc774\ud130(\uc608: \uc720\ud6a8\ud558\uc9c0 \uc54a\uc740 \uc81c\ud488 \ucf54\ub4dc\uac00 \ud3ec\ud568\ub41c \uc1a1\uc7a5, \uc798\ubabb\ub41c \ub0a0\uc9dc)\ub97c \uc785\ub825\ud558\uc5ec \uc560\ud50c\ub9ac\ucf00\uc774\uc158 \uc81c\uc5b4 \uae30\ub2a5\uc774 \uc81c\ub300\ub85c \uc791\ub3d9\ud558\ub294\uc9c0 \ud655\uc778\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc2dc\uc2a4\ud15c\uc774 \uc0ac\uc804 \ud504\ub85c\uadf8\ub798\ubc0d\ub41c \uc785\ub825 \uc81c\uc5b4 \uc870\uac74\uc744 \ucda9\uc871\ud558\uc9c0 \uc54a\ub294 \uac70\ub798\ub97c \uac70\ubd80\ud558\ub294\uc9c0 \ud655\uc778\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub0b4\uc7a5\ud615 \uac10\uc0ac \ubaa8\ub4c8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc6b4\uc601 \uc2dc\uc2a4\ud15c\uc5d0 \ubaa8\ub4c8\uc744 \uc124\uce58\ud558\uc5ec \uace0\uc704\ud5d8 \uac70\ub798\ub97c \uc790\ub3d9\uc73c\ub85c \uae30\ub85d\ud569\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uad8c\ud55c\uc774 \uc788\ub294 \uc0ac\uc6a9\uc790\uc758 \uac70\ub798 \ub610\ub294 \uc784\uacc4\uac12\uc744 \ucd08\uacfc\ud558\ub294 \uac70\ub798\ub97c \uc9c0\uc18d\uc801\uc73c\ub85c \ubaa8\ub2c8\ud130\ub9c1\ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc81c\uc5b4 \ud750\ub984\ub3c4 \uc0dd\uc131<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc18c\ud504\ud2b8\uc6e8\uc5b4\ub97c \uc0ac\uc6a9\ud558\uc5ec \uc2dc\uc2a4\ud15c \ub0b4\uc5d0\uc11c \uc790\ub3d9\ud654\ub41c \ud504\ub85c\uc138\uc2a4 \ud750\ub984\ub3c4\ub97c \uc0dd\uc131\ud569\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc758 \ucc98\ub9ac \ub17c\ub9ac\ub97c \uc774\ud574\ud558\ub294 \uac83\uc740 \ud1b5\uc81c \uba54\ucee4\ub2c8\uc998\uc758 \uc57d\uc810\uc744 \ud30c\uc545\ud558\ub294 \ub370 \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">CAAT\ub97c \uc0ac\uc6a9\ud558\uba74 IT \uac10\uc0ac \ud6a8\uc728\uc131\uc744 \ub192\uc774\uace0 \uad11\ubc94\uc704\ud55c \uc804\uc790 \ub370\uc774\ud130\ub97c \ud3c9\uac00\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_3_Bao_cao_va_de_xuat_khuyen_nghi\"><\/span><b>3\ub2e8\uacc4: \ubcf4\uace0 \ubc0f \uad8c\uace0\uc0ac\ud56d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">IT \uac10\uc0ac \uacb0\uacfc\ub294 \uac10\uc0ac \ubcf4\uace0\uc11c\ub85c \uc815\ub9ac\ub429\ub2c8\ub2e4. \uc774 \ubcf4\uace0\uc11c\uc5d0\ub294 \uac10\uc0ac \uacb0\uacfc \ubaa9\ub85d\ubfd0\ub9cc \uc544\ub2c8\ub77c \uc2e4\uc9c8\uc801\uc774\uace0 \uc2e4\ud589 \uac00\ub2a5\uc131\uc774 \ub192\uc740 \uad8c\uc7a5 \uc0ac\ud56d\ub3c4 \ud3ec\ud568\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc870\uc0ac \uacb0\uacfc: \ub0b4\ubd80 \ud1b5\uc81c\uc0c1\uc758 \ucde8\uc57d\uc810\uc5d0 \ub300\ud55c \uc0c1\uc138\ud55c \uc124\uba85\uacfc \ud568\uaed8 \uc2dd\ubcc4\ub41c IT \uc704\ud5d8\uc774 \ud3ec\ud568\ub418\uc5c8\uc2b5\ub2c8\ub2e4. \uc608\ub97c \ub4e4\uc5b4, &quot;\uc2dc\uc2a4\ud15c \ubcc0\uacbd \ud1b5\uc81c \uc2dc \ubc30\ud3ec \uc804\uc5d0 \ube44\uc988\ub2c8\uc2a4 \uc0ac\uc6a9\uc790\uc758 \uc0ac\uc804 \uc2b9\uc778\uc744 \uc694\uad6c\ud558\uc9c0 \uc54a\uc544 \ubcc0\uacbd \uad00\ub9ac \uc815\ucc45\uc744 \uc704\ubc18\ud588\uc2b5\ub2c8\ub2e4.&quot;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc601\ud5a5: \uc774\ubc88 \uc870\uc0ac \uacb0\uacfc\uac00 \uac00\uc838\uc62c \uc218 \uc788\ub294 \uc7a0\uc7ac\uc801 \uacb0\uacfc, \ud2b9\ud788 \ud68c\uacc4 \ub370\uc774\ud130\uc758 \uc815\ud655\uc131\uacfc \ubc95\ub960 \uc900\uc218 \ub2a5\ub825\uc5d0 \ubbf8\uce58\ub294 \uc601\ud5a5\uc744 \uc124\uba85\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uad8c\uc7a5 \uc0ac\ud56d: \uc57d\uc810\uc744 \ud574\uacb0\ud558\uae30 \uc704\ud55c \uad6c\uccb4\uc801\uc778 \uc870\uce58\ub97c \uc81c\uc548\ud558\uc2ed\uc2dc\uc624. \uc608\ub97c \ub4e4\uc5b4, &quot;IT \ubd80\uc11c\uc5d0 \uc7ac\ubb34 \ub370\uc774\ud130\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce58\ub294 \ubaa8\ub4e0 \ubcc0\uacbd \uc0ac\ud56d\uc5d0 \ub300\ud574 \ucd5c\uace0 \ud68c\uacc4 \ucc45\uc784\uc790\uc758 \uc790\ub3d9 \uc2b9\uc778 \ub2e8\uacc4\ub97c \ud3ec\ud568\ud558\ub3c4\ub85d \ubcc0\uacbd \uad00\ub9ac \ud504\ub85c\uc138\uc2a4\ub97c \uc218\uc815\ud558\ub3c4\ub85d \uc694\uccad\ud558\uc2ed\uc2dc\uc624.&quot;<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ung_dung_thuc_tien_cua_kiem_toan_cong_nghe_thong_tin_trong_nganh_ke_toan_%E2%80%93_kiem_toan_%E2%80%93_thue\"><\/span><b>\ud68c\uacc4, \uac10\uc0ac \ubc0f \uc138\ubb34 \ubd84\uc57c\uc5d0\uc11c IT \uac10\uc0ac\uc758 \uc2e4\uc81c \uc801\uc6a9 \uc0ac\ub840.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">IT \uac10\uc0ac\ub294 \ud68c\uacc4, \uac10\uc0ac \ubc0f \uc138\ubb34\uc5d0\uc11c \ud575\uc2ec\uc801\uc778 \uc694\uc18c\ub85c\uc11c \uc7ac\ubb34 \ub370\uc774\ud130\uc758 \uc815\ud655\uc131, \ubb34\uacb0\uc131 \ubc0f \ubc95\uaddc \uc900\uc218\ub97c \ubcf4\uc7a5\ud569\ub2c8\ub2e4. \uc774 \ud65c\ub3d9\uc740 \uc804\ubc18\uc801\uc778 IT \ud1b5\uc81c, \uc560\ud50c\ub9ac\ucf00\uc774\uc158 \ud1b5\uc81c, \ud68c\uacc4 \uc790\ub3d9\ud654 \ubc0f \uc804\uc790 \uc1a1\uc7a5 \ubc1c\ud589\uc744 \ud3c9\uac00\ud558\uc5ec \uc624\ub958 \uc704\ud5d8\uc744 \uc904\uc774\uace0 \uc7ac\ubb34\uc81c\ud45c \uac80\uc99d\uc744 \ucd5c\uc801\ud654\ud558\uba70 \uc804\uc790 \uc138\uae08 \uaddc\uc815 \uc900\uc218\ub97c \ubcf4\uc7a5\ud558\ub294 \ub370 \ub3c4\uc6c0\uc744 \uc90d\ub2c8\ub2e4. \ub3d9\uc2dc\uc5d0 IT \uac10\uc0ac\ub294 \uad8c\ud55c, \uc2dc\uc2a4\ud15c \ub85c\uadf8 \ubc0f \uac70\ub798 \ub370\uc774\ud130 \ubd84\uc11d\uc744 \ud1b5\ud574 \ubd80\uc815\ud589\uc704\ub97c \ud0d0\uc9c0\ud558\uc5ec \uc790\uc0b0\uacfc \uae30\uc5c5 \ud3c9\ud310\uc744 \ubcf4\ud638\ud558\uace0 \uae30\uc5c5 \uc9c0\ubc30\uad6c\uc870\ub97c \uac1c\uc120\ud558\ub294 \uc911\uc694\ud55c \ubc29\uc5b4\uc120 \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ung_dung_trong_kiem_toan_bao_cao_tai_chinh_kiem_soat_chung_CNTT_%E2%80%93_GCC\"><\/span><b>\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\uc5d0 \ub300\ud55c \uc751\uc6a9 (\uc815\ubcf4 \uae30\uc220 \uc77c\ubc18 \uad00\ub9ac - GCC)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\uc778\uc5d0\uac8c \uc788\uc5b4 \uc77c\ubc18 \uc804\uc0b0 \ud1b5\uc81c(GCC)\uc5d0 \ub300\ud55c IT \uac10\uc0ac \uacb0\uacfc\ub294 \uac10\uc0ac \uc811\uadfc \ubc29\uc2dd\uc744 \uacb0\uc815\ud558\ub294 \uae30\ucd08 \uc790\ub8cc\uac00 \ub429\ub2c8\ub2e4. GCC\uc5d0\ub294 \ub17c\ub9ac\uc801 \uc811\uadfc, \ubcc0\uacbd \uad00\ub9ac \ubc0f \uc2dc\uc2a4\ud15c \uac1c\ubc1c\uc5d0 \ub300\ud55c \ud1b5\uc81c\uac00 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">IT \uac10\uc0ac\uc5d0\uc11c GCC\uac00 \ud6a8\uacfc\uc801\uc73c\ub85c \uc6b4\uc601\ub418\uace0 \uc788\uc74c\uc774 \ud655\uc778\ub418\uba74(\uc608: \uc2b9\uc778\ub41c \uc9c1\uc6d0\ub9cc \uc2dc\uc2a4\ud15c\uc5d0 \uc811\uadfc\ud560 \uc218 \uc788\uace0, \ubaa8\ub4e0 \ubcc0\uacbd \uc0ac\ud56d\uc774 \uc644\uc804\ud788 \ud14c\uc2a4\ud2b8 \ubc0f \uc2b9\uc778\ub428), \uac10\uc0ac\uc790\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \uc870\uce58\ub97c \ucde8\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae30\ubcf8 \ud14c\uc2a4\ud2b8 \ucd5c\uc18c\ud654: \uc218\ub9ce\uc740 \uac70\ub798\ub97c \uc218\ub3d9\uc73c\ub85c \ud14c\uc2a4\ud2b8\ud558\ub294 \ub300\uc2e0 \uc790\ub3d9\ud654\ub41c \uc560\ud50c\ub9ac\ucf00\uc774\uc158 \uac80\uc0ac\uc5d0 \uc758\uc874\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc2e0\ub8b0\ub3c4 \ud5a5\uc0c1: \uc2dc\uc2a4\ud15c\uc5d0\uc11c \ucd9c\ub825\ub418\ub294 \ub370\uc774\ud130\uc5d0 \ub300\ud55c \uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \uadfc\uac70\ub97c \ud655\ubcf4\ud558\uba74 \uac10\uc0ac \uc704\ud5d8\uc774 \uc904\uc5b4\ub4ed\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ubc18\ub300\ub85c, GCC\uac00 \ucde8\uc57d\ud55c \uacbd\uc6b0 \uac10\uc0ac\uc778\uc740 \uc2dc\uc2a4\ud15c\uc774 \uc2e0\ub8b0\ud560 \uc218 \uc5c6\ub2e4\uace0 \ud310\ub2e8\ud558\uace0 \uad11\ubc94\uc704\ud558\uace0 \uc2dc\uac04\uacfc \ube44\uc6a9\uc774 \ub9ce\uc774 \ub4dc\ub294 \uc2e4\uc9c8\uc801 \ud14c\uc2a4\ud2b8\ub97c \uc218\ud589\ud574\uc57c \ud569\ub2c8\ub2e4. IT \uac10\uc0ac\ub294 \uc774\ub7ec\ud55c \uacb0\uc815\uc744 \uc815\ub2f9\ud654\ud558\ub294 \uadfc\uac70\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Danh_gia_kiem_soat_ung_dung_Application_Controls_va_tu_dong_hoa_ke_toan\"><\/span><b>\uc560\ud50c\ub9ac\ucf00\uc774\uc158 \uc81c\uc5b4 \ubc0f \ud68c\uacc4 \uc790\ub3d9\ud654 \ud3c9\uac00<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc560\ud50c\ub9ac\ucf00\uc774\uc158 \uc81c\uc5b4\ub294 \ud68c\uacc4 \uc18c\ud504\ud2b8\uc6e8\uc5b4(\uc608: ERP, \uc601\uc5c5 \uc18c\ud504\ud2b8\uc6e8\uc5b4) \ub0b4\uc5d0 \ubbf8\ub9ac \ud504\ub85c\uadf8\ub798\ubc0d\ub41c \uc81c\uc5b4 \uae30\ub2a5\uc785\ub2c8\ub2e4. IT \uac10\uc0ac\uc5d0\uc11c\ub294 \uc138 \uac00\uc9c0 \uc8fc\uc694 \uc720\ud615\uc758 \uc560\ud50c\ub9ac\ucf00\uc774\uc158 \uc81c\uc5b4\ub97c \ud3c9\uac00\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc785\ub825 \uc81c\uc5b4: \ub370\uc774\ud130\uac00 \uc815\ud655\ud558\uace0 \uc644\uc804\ud558\uac8c \uc785\ub825\ub418\uc5c8\ub294\uc9c0 \ud655\uc778\ud558\uc2ed\uc2dc\uc624. \uc608\ub97c \ub4e4\uc5b4, \uc2dc\uc2a4\ud15c\uc740 \ud604\uc7ac \ub0a0\uc9dc\ubcf4\ub2e4 \ub2a6\uc740 \uac70\ub798 \ub0a0\uc9dc\uc758 \uc785\ub825\uc744 \ud5c8\uc6a9\ud574\uc11c\ub294 \uc548 \ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucc98\ub9ac \uc81c\uc5b4: \ub370\uc774\ud130\uac00 \uc815\ud655\ud558\uac8c \ucc98\ub9ac\ub418\ub3c4\ub85d \ubcf4\uc7a5\ud569\ub2c8\ub2e4. \uc608\ub97c \ub4e4\uc5b4, \ub4f1\ub85d\ub41c \ub0a9\uc138\uc790 \uc2dd\ubcc4 \ubc88\ud638\ub97c \uae30\ubc18\uc73c\ub85c \ubd80\uac00\uac00\uce58\uc138\ub97c \uc790\ub3d9\uc73c\ub85c \uacc4\uc0b0\ud558\ub294 \uac83 \ub4f1\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucd9c\ub825 \uad00\ub9ac: \ucd9c\ub825\ubb3c(\ubcf4\uace0\uc11c, \uc778\uc1c4\ubb3c)\uc774 \uc815\ud655\ud558\uace0 \ub2f4\ub2f9\uc790\uc5d0\uac8c \uc81c\ub300\ub85c \uc804\ub2ec\ub418\ub294\uc9c0 \ud655\uc778\ud569\ub2c8\ub2e4. \uc608\ub97c \ub4e4\uc5b4, \uae09\uc5ec \ubcf4\uace0\uc11c\ub294 \uc2b9\uc778 \ud6c4\uc5d0\ub9cc \uc778\uc1c4\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">IT \uac10\uc0ac\uc5d0\uc11c\ub294 \ud14c\uc2a4\ud2b8 \ub370\uc774\ud130 \uae30\ubc95\uc744 \ud65c\uc6a9\ud558\uc5ec \uc774\ub7ec\ud55c \uc560\ud50c\ub9ac\ucf00\uc774\uc158 \uc81c\uc5b4 \uae30\ub2a5\uc758 \uc791\ub3d9 \uc5ec\ubd80\ub97c \uac80\uc99d\ud569\ub2c8\ub2e4. \uc774\ub97c \ud1b5\ud574 \uc790\ub3d9\ud654\ub41c \ud68c\uacc4 \uc785\ub825\uc758 \uc815\ud655\uc131\uc744 \ubcf4\uc7a5\ud558\uace0 \uc7ac\ubb34\uc81c\ud45c \uc624\ub958 \ubc1c\uc0dd \uc704\ud5d8\uc744 \ud06c\uac8c \uc904\uc77c \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tac_dong_den_cong_tac_quan_tri_thue_va_hoa_don_dien_tu_e-Tax\"><\/span><b>\uc138\ubb34 \ud589\uc815 \ubc0f \uc804\uc790 \uc138\uae08\uacc4\uc0b0\uc11c \ubc1c\ud589(e-Tax)\uc5d0 \ubbf8\uce58\ub294 \uc601\ud5a5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc804\uc790\uc138\uae08 \uc2dc\ub300\uc5d0\ub294 \uc804\uc790\uc1a1\uc7a5 \uc0ac\uc6a9\uc774 \ud544\uc218\uc801\uc785\ub2c8\ub2e4. IT \uac10\uc0ac\ub294 \uae30\uc5c5\uc774 \uc138\uae08 \uc900\uc218 \uc704\ud5d8\uc73c\ub85c\ubd80\ud130 \ubcf4\ud638\ubc1b\uc744 \uc218 \uc788\ub3c4\ub85d \ud558\ub294 \ub370 \uc911\uc694\ud55c \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc1a1\uc7a5 \ubb34\uacb0\uc131: \uc800\uc7a5 \uc2dc\uc2a4\ud15c\uc774 \uc804\uc790 \uc1a1\uc7a5\uc774 \ub514\uc9c0\ud138 \uc11c\uba85 \ud6c4 \uc138\ubb34 \ub2f9\uad6d\uc5d0 \uc81c\ucd9c\ub41c \ud6c4\uc5d0\ub3c4 \ubcc0\uacbd\ub418\uc9c0 \uc54a\ub3c4\ub85d \ubcf4\uc7a5\ud558\ub294\uc9c0 \ud655\uc778\ud569\ub2c8\ub2e4(\ubc95\ub839 123\/2020\/ND-CP \uc81c7\uc870 \uc900\uc218).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc804\uc1a1 \ubcf4\uc548: \uad6d\uc138\uccad \ud3ec\ud138\uacfc\uc758 \uc5f0\uacb0 \uacfc\uc815 \uc911 \ubcf4\uc548 \uc81c\uc5b4 \ud3c9\uac00.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub370\uc774\ud130 \uc800\uc7a5: \uc804\uc790 \uc1a1\uc7a5\uc744 \uaddc\uc815\ub41c \uae30\uac04(\uc77c\ubc18\uc801\uc73c\ub85c \ud68c\uacc4\ubc95\uc5d0 \ub530\ub77c 10\ub144) \ub3d9\uc548 \uac80\uc0c9 \ubc0f \uc800\uc7a5\ud560 \uc218 \uc788\ub294 \uae30\ub2a5\uc744 \uac80\uc99d\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 IT \uac10\uc0ac\ub97c \ud1b5\ud574 IT \ud1b5\uc81c\ub97c \uac15\ud654\ud568\uc73c\ub85c\uc368 \ubcf5\uc7a1\ud55c \uc804\uc790 \uc138\uae08 \uaddc\uc815\uc744 \uc900\uc218\ud558\ub294 \ub370 \ub354 \ud070 \ud655\uc2e0\uc744 \uac16\uace0 \ubc8c\uae08 \ubd80\uacfc \uac00\ub2a5\uc131\uc744 \ucd5c\uc18c\ud654\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_cua_kiem_toan_IT_trong_phat_hien_gian_lan_ke_toan_Fraud_Detection\"><\/span><b>\ud68c\uacc4 \ubd80\uc815\ud589\uc704 \uc801\ubc1c\uc5d0 \uc788\uc5b4 IT \uac10\uc0ac\uc790\uc758 \uc5ed\ud560 (\ubd80\uc815\ud589\uc704 \uc801\ubc1c)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc0ac\uae30\ub294 \uc885\uc885 IT \uc2dc\uc2a4\ud15c\uc758 \ucde8\uc57d\uc810\uc744 \uc545\uc6a9\ud558\uc5ec \ubc1c\uc0dd\ud569\ub2c8\ub2e4. IT \uac10\uc0ac\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \ubc29\ubc95\uc73c\ub85c \uc0ac\uae30\ub97c \ud0d0\uc9c0\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc9c1\ubb34\ubd84\ub9ac(SoD) \uac80\uc0ac: \ud68c\uacc4 \uc2dc\uc2a4\ud15c \ub0b4 \uc0ac\uc6a9\uc790 \uad8c\ud55c\uc744 \ubd84\uc11d\ud558\uc5ec \ud2b9\uc815 \uc0ac\uc6a9\uc790\uac00 \uac70\ub798\ub97c \uc2e4\ud589, \uae30\ub85d \ubc0f \uc2b9\uc778\ud560 \uc218 \uc788\ub294 \ucda9\ubd84\ud55c \uad8c\ud55c\uc744 \uac00\uc9c0\uace0 \uc788\ub294\uc9c0 \ud655\uc778\ud569\ub2c8\ub2e4(\uc608: \uc2e0\uaddc \uacf5\uae09\uc5c5\uccb4 \uc0dd\uc131 \ubc0f \ud574\ub2f9 \uacf5\uae09\uc5c5\uccb4\uc5d0 \ub300\ud55c \uc9c0\uae09 \uc2b9\uc778).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc2dc\uc2a4\ud15c \ub85c\uadf8 \ubd84\uc11d: \ubd84\uc11d \ub3c4\uad6c\ub97c \uc0ac\uc6a9\ud558\uc5ec \ube44\uc815\uc0c1\uc801\uc778 \ud65c\ub3d9(\uc608: \uc5c5\ubb34 \uc2dc\uac04 \uc678 \ub370\uc774\ud130 \uc811\uadfc, \ubc18\ubcf5\uc801\uc778 \uc811\uadfc \uc2dc\ub3c4 \uc2e4\ud328)\uc744 \ucc3e\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub370\uc774\ud130 \ud3ec\ub80c\uc2dd: CAAT \uae30\ubc95\uc744 \uc801\uc6a9\ud558\uc5ec \uc804\uccb4 \uac70\ub798 \ub370\uc774\ud130\ub97c \ubd84\uc11d\ud558\uace0 \uc0ac\uae30 \ud328\ud134\uc744 \ud0d0\uc9c0\ud569\ub2c8\ub2e4(\uc608: \ubca4\ud3ec\ub4dc \ubc95\uce59 \uc54c\uace0\ub9ac\uc998\uc744 \uc0ac\uc6a9\ud558\uc5ec \uccab \ubc88\uc9f8 \uc22b\uc790\uc758 \ubd84\ud3ec \ud655\uc778).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">IT \uac10\uc0ac\ub294 \uae30\uc5c5\uc774 \uc0ac\uae30 \ud589\uc704\ub97c \uc801\uc2dc\uc5d0 \ud0d0\uc9c0\ud558\uace0 \uc608\ubc29\ud558\uc5ec \uc790\uc0b0\uacfc \uba85\uc131\uc744 \ubcf4\ud638\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub418\ub294 \uace0\ub3c4\uc758 \ubc29\uc5b4 \uc218\ub2e8\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thach_thuc_va_xu_huong_phat_trien_cua_kiem_toan_IT_trong_tuong_lai\"><\/span><b>IT \uac10\uc0ac \ubd84\uc57c\uc758 \uacfc\uc81c\uc640 \ubbf8\ub798 \ub3d9\ud5a5.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ud074\ub77c\uc6b0\ub4dc \ucef4\ud4e8\ud305\uacfc \uc778\uacf5\uc9c0\ub2a5(AI)\uc73c\ub85c \uc778\ud574 IT \uac10\uc0ac \ubd84\uc57c\ub294 \uc5ec\ub7ec \uac00\uc9c0 \ub3c4\uc804\uc5d0 \uc9c1\uba74\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ub9ce\uc740 \ud1b5\uc81c \ubc29\uc2dd\uc774 \ubca4\ub354 \uc911\uc2ec\uc801\uc774\uba70, AI \ubaa8\ub378\uc758 \ud22c\uba85\uc131\uacfc \uc815\ud655\uc131\uc744 \ud3c9\uac00\ud574\uc57c \ud558\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4. \uae30\uc220\uc801 \uc804\ubb38\uc131\uacfc \ud68c\uacc4\/\uc138\ubb34 \uc804\ubb38 \uc9c0\uc2dd\uc744 \ubaa8\ub450 \uac16\ucd98 IT \uac10\uc0ac \uc804\ubb38\uac00\uc5d0 \ub300\ud55c \uc218\uc694\uac00 \uc99d\uac00\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uac10\uc0ac \uc5c5\ubb34\ub294 \ub17c\ub9ac\uc801 \uc811\uadfc \uc81c\uc5b4, \ubcc0\uacbd \uad00\ub9ac, \ubc31\uc5c5 \ubc0f \ubcf5\uad6c, \uc791\uc5c5 \ubd84\ub9ac, \ub124\ud2b8\uc6cc\ud06c \ubcf4\uc548\uacfc \uac19\uc740 \ud575\uc2ec \ud1b5\uc81c\ub97c \uac80\ud1a0\ud558\uc5ec \ud68c\uacc4 \ub370\uc774\ud130\uac00 \uc548\uc804\ud558\uace0 \uc815\ud655\ud558\uba70 \ubc95\ub960\uc744 \uc900\uc218\ud558\ub294\uc9c0 \ud655\uc778\ud558\ub294 \uac83\uc744 \ud3ec\ud568\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thach_thuc_trong_moi_truong_dien_toan_dam_may_Cloud_Computing_va_tri_tue_nhan_tao_AI\"><\/span><b>\ud074\ub77c\uc6b0\ub4dc \ucef4\ud4e8\ud305 \ubc0f \uc778\uacf5\uc9c0\ub2a5(AI) \ud658\uacbd\uc758 \uacfc\uc81c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ud074\ub77c\uc6b0\ub4dc \ucef4\ud4e8\ud305\uc73c\ub85c\uc758 \uc804\ud658\uc740 IT \uac10\uc0ac \ub2f4\ub2f9\uc790\uc5d0\uac8c \uc0c1\ub2f9\ud55c \uacfc\uc81c\ub97c \uc548\uaca8\uc90d\ub2c8\ub2e4. \ud074\ub77c\uc6b0\ub4dc \ubaa8\ub378\uc5d0\uc11c\ub294 \uc778\ud504\ub77c \uad00\ub9ac\uc640 \uac19\uc740 \ubb3c\ub9ac\uc801 \ubc0f \uc77c\ubc18\uc801\uc778 \uc81c\uc5b4 \uad8c\ud55c\uc774 \ud074\ub77c\uc6b0\ub4dc \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4(CSP)\ub85c \uc774\uc804\ub418\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac10\uc0ac \ubc94\uc704: \uac10\uc0ac\uc790\ub294 \ub370\uc774\ud130 \uc13c\ud130\ub97c \uc9c1\uc811 \uac80\uc0ac\ud560 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4. \ub370\uc774\ud130 \uc13c\ud130 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4(CSP)\uc758 \uc11c\ube44\uc2a4 \uc870\uc9c1 \uad00\ub9ac(SOC) \ubcf4\uace0\uc11c\uc5d0 \uc758\uc874\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub370\uc774\ud130 \uaddc\uc815 \uc900\uc218: \ud074\ub77c\uc6b0\ub4dc\uc5d0 \uc800\uc7a5\ub41c \ud68c\uacc4 \ub370\uc774\ud130\uac00 \uc9c0\ub9ac\uc801 \ub370\uc774\ud130 \uc800\uc7a5 \uc704\uce58\uc5d0 \uad00\ud55c \ubca0\ud2b8\ub0a8 \ubc95\ub960\uc744 \uc900\uc218\ud558\ub294\uc9c0 \ud655\uc778\ud569\ub2c8\ub2e4. IT \uac10\uc0ac\uc790\ub294 \ud074\ub77c\uc6b0\ub4dc \uc11c\ube44\uc2a4 \uacc4\uc57d(SLA) \ubc0f \ud074\ub77c\uc6b0\ub4dc \ubcf4\uc548 \ud45c\uc900(\uc608: CSA - \ud074\ub77c\uc6b0\ub4dc \ubcf4\uc548 \uc5f0\ud569)\uc5d0 \ub300\ud55c \uc2ec\uce35\uc801\uc778 \uc9c0\uc2dd\uc774 \ud544\uc694\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc778\uacf5\uc9c0\ub2a5(AI)\uacfc \uba38\uc2e0\ub7ec\ub2dd\uc774 \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\uc138\uc2a4\uc5d0 \ub3c4\uc785\ub428\uc5d0 \ub530\ub77c(\uc608: AI\ub97c \uc774\uc6a9\ud55c \uc790\ub3d9 \uc1a1\uc7a5 \ubd84\ub958, \ud68c\uacc4 \ud56d\ubaa9 \uc81c\uc548), IT \uac10\uc0ac \ub2f4\ub2f9\uc790\ub4e4\uc740 \uc0c8\ub85c\uc6b4 \ud3c9\uac00 \ubc29\ubc95\ub860\uc744 \uac1c\ubc1c\ud574\uc57c \ud560 \ud544\uc694\uc131\uc744 \ub290\ub07c\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c AI \ubaa8\ub378\uc758 \ud22c\uba85\uc131, \ud574\uc11d \uac00\ub2a5\uc131, \uadf8\ub9ac\uace0 \ud3b8\ud5a5\uc131\uc744 \ud655\ubcf4\ud558\ub294 \uac83\uc774 \ud544\uc218\uc801\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhu_cau_ve_nguon_nhan_luc_kiem_toan_vien_IT_chat_luong_cao_CISA\"><\/span><b>\uace0\ud488\uc9c8 IT \uac10\uc0ac\uc6d0(CISA)\uc5d0 \ub300\ud55c \uc218\uc694<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uace0\ub3c4\ub85c \uc219\ub828\ub41c IT \uac10\uc0ac \uc804\ubb38\uac00\uc5d0 \ub300\ud55c \uc218\uc694\uac00 \uc99d\uac00\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ube454 \ud68c\uacc4\ubc95\uc778\uacfc \ub300\uae30\uc5c5 \ubaa8\ub450 \uc804\ubb38 \uc790\uaca9\uc99d, \ud2b9\ud788 ISACA\uc758 CISA(\uacf5\uc778 \uc815\ubcf4 \uc2dc\uc2a4\ud15c \uac10\uc0ac\uc0ac) \uc790\uaca9\uc99d\uc744 \uc18c\uc9c0\ud55c \uc778\uc7ac\ub97c \ud544\uc694\ub85c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4090\" aria-describedby=\"caption-attachment-4090\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4090\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Thach-thuc-va-xu-huong-phat-trien-cua-kiem-toan-IT-trong-tuong-lai.png\" alt=\"Th\u00e1ch th\u1ee9c v\u00e0 xu h\u01b0\u1edbng ph\u00e1t tri\u1ec3n c\u1ee7a ki\u1ec3m to\u00e1n IT trong t\u01b0\u01a1ng lai\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Thach-thuc-va-xu-huong-phat-trien-cua-kiem-toan-IT-trong-tuong-lai.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Thach-thuc-va-xu-huong-phat-trien-cua-kiem-toan-IT-trong-tuong-lai-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Thach-thuc-va-xu-huong-phat-trien-cua-kiem-toan-IT-trong-tuong-lai-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Thach-thuc-va-xu-huong-phat-trien-cua-kiem-toan-IT-trong-tuong-lai-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Thach-thuc-va-xu-huong-phat-trien-cua-kiem-toan-IT-trong-tuong-lai-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4090\" class=\"wp-caption-text\">IT \uac10\uc0ac \ubd84\uc57c\uc758 \uacfc\uc81c\uc640 \ubbf8\ub798 \ub3d9\ud5a5.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">IT \uac10\uc0ac\uc790\ub294 \uae30\uc220\uc801 \uc9c0\uc2dd\ubfd0\ub9cc \uc544\ub2c8\ub77c \ud68c\uacc4, \uc138\ubb34 \ubc0f \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\uc138\uc2a4\uc5d0 \ub300\ud55c \ucca0\uc800\ud55c \uc774\ud574\ub3c4 \ud544\uc694\ud569\ub2c8\ub2e4. \uc774\ub4e4\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \ub2a5\ub825\uc744 \uac16\ucd98 \uc0ac\ub78c\ub4e4\uc785\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubd80\uc11c \uac04 \uc18c\ud1b5: \ucd5c\uace0\uc7ac\ubb34\ucc45\uc784\uc790(CFO)\uc640 \ucd5c\uace0\uae30\uc220\ucc45\uc784\uc790(CIO) \ubaa8\ub450\uc640 \ud611\ub825\ud558\uc5ec \ud3ec\uad04\uc801\uc778 \ud1b5\uc81c \uc194\ub8e8\uc158\uc744 \uc81c\uc548\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">COBIT \ub9c8\uc2a4\ud130 \ubc0f ISO 27001 \uad00\ub9ac \uccb4\uacc4\ub97c \uc801\uc6a9\ud558\uc5ec \ud45c\uc900\uc5d0 \ub530\ub77c IT \uac10\uc0ac \uc808\ucc28\ub97c \uad6c\ud604\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ub514\uc9c0\ud138 \ud658\uacbd\uc5d0\uc11c \uc704\ud5d8\uc744 \uad00\ub9ac\ud558\uace0\uc790 \ud558\ub294 \ubaa8\ub4e0 \uc870\uc9c1\uc5d0\uac8c IT \uac10\uc0ac\ud300\uc758 \uad50\uc721 \ubc0f \uac1c\ubc1c\uc5d0 \ud22c\uc790\ud558\ub294 \uac83\uc740 \ub9e4\uc6b0 \uc911\uc694\ud55c \uc804\ub7b5\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tom_tat_kiem_soat_CNTT_trong_ke_toan\"><\/span><b>\ud68c\uacc4 \ubd84\uc57c\uc758 IT \ud1b5\uc81c \uc694\uc57d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ub354 \uba85\ud655\ud55c \uc774\ud574\ub97c \uc704\ud574 IT \uac10\uc0ac\uc5d0\uc11c \ub2e4\ub904\uc57c \ud560 \uc0ac\ud56d\ub4e4\uc744 \uc0b4\ud3b4\ubcf4\uaca0\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\uad00\ub9ac \uc601\uc5ed \ubc0f \ud68c\uacc4 \ub370\uc774\ud130\uc640\uc758 \uad00\uacc4\ub97c \uc694\uc57d\ud55c \ud45c\uc785\ub2c8\ub2e4.<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 27.5551%;\"><b>\ud1b5\uc81c \uad6c\uc5ed<\/b><\/td>\n<td style=\"text-align: center; width: 27.1543%;\"><b>\ud0c0\uac9f \ucee8\ud2b8\ub864<\/b><\/td>\n<td style=\"text-align: center; width: 44.489%;\"><b>\ud68c\uacc4 \ub370\uc774\ud130\uc5d0 \ubbf8\uce58\ub294 \uc601\ud5a5<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 27.5551%;\"><span style=\"font-weight: 400;\">\ub17c\ub9ac\uc801 \uc811\uadfc \uc81c\uc5b4<\/span><\/td>\n<td style=\"text-align: center; width: 27.1543%;\"><span style=\"font-weight: 400;\">\uc0ac\uc6a9\uc790 \uc811\uadfc \uc81c\uc5b4, \uac15\ub825\ud55c \ube44\ubc00\ubc88\ud638 \uc815\ucc45<\/span><\/td>\n<td style=\"text-align: center; width: 44.489%;\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \uc7a5\ubd80 \ubc0f \uc804\uc790 \ubb38\uc11c\uc758 \ubb34\ub2e8 \uc218\uc815\uc744 \ubc29\uc9c0\ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 27.5551%;\"><span style=\"font-weight: 400;\">\ubcc0\ud654 \uad00\ub9ac<\/span><\/td>\n<td style=\"text-align: center; width: 27.1543%;\"><span style=\"font-weight: 400;\">\uc2dc\uc2a4\ud15c \ubcc0\uacbd \uc0ac\ud56d\uc744 \ud655\uc778, \uc2b9\uc778 \ubc0f \uae30\ub85d\ud558\ub294 \uc808\ucc28.<\/span><\/td>\n<td style=\"text-align: center; width: 44.489%;\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc758 \uc5f0\uc18d\uc131\uc744 \ubcf4\uc7a5\ud558\uace0 \ubb34\ubd84\ubcc4\ud55c \uc18c\ud504\ud2b8\uc6e8\uc5b4 \uc5c5\ub370\uc774\ud2b8\ub85c \uc778\ud55c \uc624\ub958\ub97c \ubc29\uc9c0\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 27.5551%;\"><span style=\"font-weight: 400;\">\ubc31\uc5c5 \ubc0f \ubcf5\uc6d0<\/span><\/td>\n<td style=\"text-align: center; width: 27.1543%;\"><span style=\"font-weight: 400;\">\uc815\uae30\uc801\uc73c\ub85c \ub370\uc774\ud130\ub97c \ubc31\uc5c5\ud558\uace0 \uc7ac\ud574 \ubcf5\uad6c \uae30\ub2a5\uc744 \ud14c\uc2a4\ud2b8\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<td style=\"text-align: center; width: 44.489%;\"><span style=\"font-weight: 400;\">\uc0ac\uace0 \ubc1c\uc0dd \ud6c4 \ud68c\uacc4 \ub370\uc774\ud130\uc758 \uac00\uc6a9\uc131\uacfc \ubb34\uacb0\uc131\uc744 \ubcf4\uc7a5\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 27.5551%; text-align: center;\"><span style=\"font-weight: 400;\">\uc791\uc5c5 \ubd84\ud574(SoD)<\/span><\/td>\n<td style=\"width: 27.1543%; text-align: center;\"><span style=\"font-weight: 400;\">\uc2dc\uc2a4\ud15c \ub0b4 \uc911\ubcf5\ub418\ub294 \uad8c\ud55c\uc744 \ud1b5\uc81c\ud558\ub294 \uac83.<\/span><\/td>\n<td style=\"width: 44.489%; text-align: center;\"><span style=\"font-weight: 400;\">\ub2f4\ud569\uc774\ub098 \uad8c\ub825 \ub0a8\uc6a9\uc744 \ud1b5\ud55c \ud68c\uacc4 \ubd80\uc815 \ubc29\uc9c0.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 27.5551%; text-align: center;\"><span style=\"font-weight: 400;\">\ub124\ud2b8\uc6cc\ud06c \uc81c\uc5b4<\/span><\/td>\n<td style=\"width: 27.1543%; text-align: center;\"><span style=\"font-weight: 400;\">\ubc29\ud654\ubcbd, \uce68\uc785 \ud0d0\uc9c0 \uc2dc\uc2a4\ud15c(IDS\/IPS)<\/span><\/td>\n<td style=\"width: 44.489%; text-align: center;\"><span style=\"font-weight: 400;\">\uc678\ubd80 \uc704\ud611\uc73c\ub85c\ubd80\ud130 \ud68c\uacc4 \uc815\ubcf4\uc758 \uae30\ubc00\uc131\uacfc \ubb34\uacb0\uc131\uc744 \ubcf4\ud638\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">IT \uac10\uc0ac\uc790\ub294 IT \uac10\uc0ac \uc911\uc5d0 \uc774\ub7ec\ud55c \uac01 \ud1b5\uc81c \uc601\uc5ed\uc758 \ud6a8\uacfc\uc131\uc5d0 \ub300\ud55c \uacb0\ub860\uc744 \ub0b4\ub9b4 \uc218 \uc788\ub3c4\ub85d \ucda9\ubd84\ud55c \uc99d\uac70\ub97c \uc218\uc9d1\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">IT \uac10\uc0ac\ub294 \ud604\ub300 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\uc758 \ud575\uc2ec \uc694\uc18c\ub85c\uc11c, \ub514\uc9c0\ud138\ud654\ub41c \ud68c\uacc4 \ub370\uc774\ud130\uc758 \ud22c\uba85\uc131, \uc815\ud655\uc131 \ubc0f \ubc95\uc801 \uc900\uc218\ub97c \ubcf4\uc7a5\ud569\ub2c8\ub2e4. \uc774\ub294 \ub2e8\uc21c\ud788 \ucef4\ud4e8\ud130\ub098 \ub124\ud2b8\uc6cc\ud06c\ub97c \uac80\uc0ac\ud558\ub294 \uac83\uc744 \ub118\uc5b4 \uae30\uc220 \ud658\uacbd\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \uc7ac\ubb34 \ubc0f \uc0ac\uc5c5 \uc704\ud5d8\uc744 \ud3c9\uac00\ud558\ub294 \uacfc\uc815\uc785\ub2c8\ub2e4. \uc804\ubb38\uc801\uc778 IT \uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \ub0b4\ubd80 \ud1b5\uc81c\uc0c1\uc758 \ud5c8\uc810\uc744 \ud30c\uc545\ud558\ub294 \ub370 \uc720\uc6a9\ud55c \uc815\ubcf4\ub97c \uc81c\uacf5\ud558\uc5ec \uc790\uc0b0 \ubcf4\ud638, \uc6b4\uc601 \ud6a8\uc728\uc131 \ud5a5\uc0c1, \ud22c\uc790\uc790 \uc2e0\ub8b0 \uac15\ud654\uc5d0 \uae30\uc5ec\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc7ac\ubb34 \uad00\ub9ac \ud6a8\uc728\uc131\uacfc \ubc95\uaddc \uc900\uc218\ub97c \ud5a5\uc0c1\uc2dc\ud0a4\uc138\uc694 <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uac10\uc0ac \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\"> \uadf8\ub9ac\uace0 <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu-ke-toan-thue-tron-goi\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc885\ud569 \uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\"> MAN(Master Accountant Network)\uc740 \uc138\ubb34 \uac10\uc0ac, \uc7ac\ubb34 \ubcf4\uace0, \ube44\uc6a9 \uad00\ub9ac \ucee8\uc124\ud305, \uc138\ubb34 \uaddc\uc815 \uc900\uc218 \ucd5c\uc801\ud654 \ub4f1 \uc885\ud569\uc801\uc778 \uc194\ub8e8\uc158\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4. \uacbd\ud5d8\uc774 \ud48d\ubd80\ud55c \uc804\ubb38\uac00 \ud300\uc744 \ubcf4\uc720\ud55c MAN\uc740 \uae30\uc5c5\uc774 \ube44\uc6a9\uc744 \uac80\ud1a0 \ubc0f \ucd5c\uc801\ud654\ud558\uace0, \ubc95\uc801 \uc704\ud5d8\uc744 \uc608\ubc29\ud558\uba70, \ubaa8\ub4e0 \uac10\uc0ac\uc5d0 \uc790\uc2e0 \uc788\uac8c \ub300\uc751\ud560 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\ud569\ub2c8\ub2e4. \uc2ec\ub3c4 \uc788\ub294 \uad50\uc721 \uacfc\uc815\uacfc \uc804\ubb38 \uc6cc\ud06c\uc20d\uc744 \ud1b5\ud574 \uc2e4\ubb34 \uc9c0\uc2dd\uc744 \uc2b5\ub4dd\ud558\uace0 \uc7ac\ubb34 \uad00\ub9ac \ubc0f \uc138\ubb34 \ud68c\uacc4 \uc5ed\ub7c9\uc744 \uac15\ud654\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>MAN \u2013 Master Accountant Network\uc758 \uc11c\ube44\uc2a4 \uc5f0\ub77d\ucc98 \uc815\ubcf4<\/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;\">\uc8fc\uc18c: \ud638\uce58\ubbfc\uc2dc \ud0c4\ud22c\uc548\uad6c 43\ubc88\uac00 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubaa8\ubc14\uc77c\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\uba54\uc77c: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791\uc790: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ub808 \ud638\uc559 \ud22c\uc60c<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 \ucc3d\ub9bd\uc790 \uacb8 CEO MAN \u2013 Master Accountant Network, \ubca0\ud2b8\ub0a8 CPA \uac10\uc0ac\uc6d0\uc73c\ub85c \ud68c\uacc4, \uac10\uc0ac \ubc0f \uc7ac\ubb34 \ucee8\uc124\ud305 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \uacbd\ub825\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"FAQ_%E2%80%93_Cau_hoi_thuong_gap_ve_kiem_toan_IT\"><\/span><b>FAQ \u2013 IT \uac10\uc0ac\uc5d0 \ub300\ud55c \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_IT_khac_gi_so_voi_Kiem_toan_Bao_cao_Tai_chinh_truyen_thong\"><\/span>IT \uac10\uc0ac\uc640 \uc804\ud1b5\uc801\uc778 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub294 \uc5b4\ub5bb\uac8c \ub2e4\ub978\uac00\uc694?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tIT \uac10\uc0ac\ub294 \ub370\uc774\ud130 \uc0dd\uc0b0\uc758 \uae30\ubc18\uc774 \ub418\ub294 IT \uc81c\uc5b4 \uc2dc\uc2a4\ud15c\uc744 \ud3c9\uac00\ud558\ub294 \ubc18\uba74, \uc774\ubbf8 \uc0dd\uc131\ub41c \uc7ac\ubb34 \uc218\uce58\uc758 \uc815\ud655\uc131\uc5d0 \ucd08\uc810\uc744 \ub9de\ucd94\ub294 \uc804\ud1b5\uc801\uc778 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub294 \uadf8\ub807\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.                    <\/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_nao_can_thuc_hien_Kiem_toan_IT\"><\/span>\uc5b4\ub5a4 \uae30\uc5c5\ub4e4\uc774 IT \uac10\uc0ac\ub97c \uc2e4\uc2dc\ud574\uc57c \ud560\uae4c\uc694?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tIT\ub97c \ud65c\uc6a9\ud558\uc5ec \uc911\uc694\ud55c \uae08\uc735 \uac70\ub798\ub97c \ucc98\ub9ac\ud558\ub294 \ubaa8\ub4e0 \uae30\uc5c5\uc740 IT \uac10\uc0ac\uac00 \ud544\uc694\ud558\uba70, \ud2b9\ud788 \ubcf5\uc7a1\ud55c ERP \uc2dc\uc2a4\ud15c\uc744 \uc0ac\uc6a9\ud558\uac70\ub098 \ub300\ub7c9\uc758 \uc804\uc790 \uac70\ub798\ub97c \ucc98\ub9ac\ud558\ub294 \uae30\uc5c5, \ub610\ub294 \uc5c4\uaca9\ud55c \ubc95\uc801 \uaddc\uc81c\ub97c \ubc1b\ub294 \uae30\uc5c5\uc740 \ub354\uc6b1 \uadf8\ub807\uc2b5\ub2c8\ub2e4.                    <\/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=\"Chung_chi_CISA_la_gi_va_co_vai_tro_nhu_the_nao_trong_Kiem_toan_IT\"><\/span>CISA \uc790\uaca9\uc99d\uc774\ub780 \ubb34\uc5c7\uc774\uba70 IT \uac10\uc0ac\uc5d0\uc11c \uc5b4\ub5a4 \uc5ed\ud560\uc744 \ud558\ub098\uc694?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tCISA(\uacf5\uc778 \uc815\ubcf4 \uc2dc\uc2a4\ud15c \uac10\uc0ac\uc0ac)\ub294 IT \uc2dc\uc2a4\ud15c\uc744 \ud3c9\uac00, \uc124\uacc4, \uad00\ub9ac\ud558\uace0 \uaddc\uc815 \uc900\uc218\ub97c \ubcf4\uc7a5\ud558\ub294 \ub370 \ud544\uc694\ud55c \uc9c0\uc2dd\uacfc \uae30\uc220\uc744 \uc804\ubb38\uac00\uac00 \ubcf4\uc720\ud558\uace0 \uc788\uc74c\uc744 \uc778\uc99d\ud558\ub294 \uac00\uc7a5 \uad8c\uc704 \uc788\ub294 \uad6d\uc81c \uc790\uaca9\uc99d\uc785\ub2c8\ub2e4.                    <\/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=\"Cac_khuon_kho_kiem_soat_pho_bien_nhat_duoc_su_dung_trong_Kiem_toan_IT_la_gi\"><\/span>IT \uac10\uc0ac\uc5d0\uc11c \uac00\uc7a5 \uc77c\ubc18\uc801\uc73c\ub85c \uc0ac\uc6a9\ub418\ub294 \ud1b5\uc81c \ud504\ub808\uc784\uc6cc\ud06c\ub294 \ubb34\uc5c7\uc785\ub2c8\uae4c?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\uc8fc\uc694 \ud504\ub808\uc784\uc6cc\ud06c\ub85c\ub294 COBIT(IT \uac70\ubc84\ub10c\uc2a4 \ubc0f \uad00\ub9ac)\uacfc ISO\/IEC 27001(\uc815\ubcf4 \ubcf4\uc548 \uad00\ub9ac \uc2dc\uc2a4\ud15c)\uc774 \uc788\uc2b5\ub2c8\ub2e4.                    <\/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_IT_co_giup_phat_hien_gian_lan_ke_toan_khong\"><\/span>IT \uac10\uc0ac\uac00 \ud68c\uacc4 \ubd80\uc815\uc744 \uc801\ubc1c\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \uc218 \uc788\uc744\uae4c\uc694?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\ub124, IT \uac10\uc0ac\ub294 \uc0ac\uc6a9\uc790 \uad8c\ud55c \ubd80\uc5ec(SoD)\ub97c \ubd84\uc11d\ud558\uace0 \uace0\uae09 \ub370\uc774\ud130 \ubd84\uc11d \uae30\ubc95(CAAT)\uc744 \uc0ac\uc6a9\ud558\uc5ec \ube44\uc815\uc0c1\uc801\uc778 \uac70\ub798\ub97c \ucc3e\uc544\ub0c4\uc73c\ub85c\uc368 \uc0ac\uae30 \ud589\uc704\ub97c \ud0d0\uc9c0\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.                    <\/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_IT_xu_ly_thach_thuc_tu_Dien_toan_Dam_may_Cloud_nhu_the_nao\"><\/span>IT \uac10\uc0ac \ub2f4\ub2f9\uc790\ub294 \ud074\ub77c\uc6b0\ub4dc \ucef4\ud4e8\ud305\uc774 \uc81c\uae30\ud558\ub294 \ubb38\uc81c\uc5d0 \uc5b4\ub5bb\uac8c \ub300\uc751\ud560\uae4c\uc694?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tIT \uac10\uc0ac\uc790\ub294 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4(SOC)\uc758 \ubcf4\uace0\uc11c\ub97c \ud3c9\uac00\ud558\uace0 SLA \uacc4\uc57d\uc758 \uc900\uc218 \uc870\ud56d\uc744 \uac80\ud1a0\ud568\uc73c\ub85c\uc368 \ud074\ub77c\uc6b0\ub4dc \uad00\ub828 \ubb38\uc81c\ub97c \ud574\uacb0\ud569\ub2c8\ub2e4.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Ki\u1ec3m to\u00e1n IT kh\u00e1c g\u00ec so v\u1edbi Ki\u1ec3m to\u00e1n B\u00e1o c\u00e1o T\u00e0i ch\u00ednh truy\u1ec1n th\u1ed1ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ki\u1ec3m to\u00e1n IT \u0111\u00e1nh gi\u00e1 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t CNTT l\u00e0 n\u1ec1n t\u1ea3ng s\u1ea3n xu\u1ea5t ra d\u1eef li\u1ec7u, kh\u00e1c v\u1edbi Ki\u1ec3m to\u00e1n BCTC truy\u1ec1n th\u1ed1ng t\u1eadp trung v\u00e0o t\u00ednh trung th\u1ef1c c\u1ee7a c\u00e1c s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c t\u1ea1o ra.\"\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 n\u00e0o c\u1ea7n th\u1ef1c hi\u1ec7n Ki\u1ec3m to\u00e1n IT?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"M\u1ecdi doanh nghi\u1ec7p s\u1eed d\u1ee5ng CNTT \u0111\u1ec3 x\u1eed l\u00fd giao d\u1ecbch t\u00e0i ch\u00ednh quan tr\u1ecdng \u0111\u1ec1u c\u1ea7n Ki\u1ec3m to\u00e1n IT, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c c\u00f4ng ty c\u00f3 h\u1ec7 th\u1ed1ng ERP ph\u1ee9c t\u1ea1p, giao d\u1ecbch \u0111i\u1ec7n t\u1eed l\u1edbn ho\u1eb7c ch\u1ecbu s\u1ef1 qu\u1ea3n l\u00fd ph\u00e1p l\u00fd nghi\u00eam ng\u1eb7t.\"\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\": \"Ch\u1ee9ng ch\u1ec9 CISA l\u00e0 g\u00ec v\u00e0 c\u00f3 vai tr\u00f2 nh\u01b0 th\u1ebf n\u00e0o trong Ki\u1ec3m to\u00e1n IT?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"CISA (Certified Information Systems Auditor) l\u00e0 ch\u1ee9ng ch\u1ec9 qu\u1ed1c t\u1ebf uy t\u00edn nh\u1ea5t, ch\u1ee9ng nh\u1eadn chuy\u00ean gia c\u00f3 \u0111\u1ee7 ki\u1ebfn th\u1ee9c v\u00e0 k\u1ef9 n\u0103ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1, thi\u1ebft k\u1ebf ki\u1ec3m so\u00e1t v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh tu\u00e2n th\u1ee7 c\u1ee7a h\u1ec7 th\u1ed1ng CNTT.\"\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\u00e1c khu\u00f4n kh\u1ed5 ki\u1ec3m so\u00e1t ph\u1ed5 bi\u1ebfn nh\u1ea5t \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong Ki\u1ec3m to\u00e1n IT l\u00e0 g\u00ec?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00e1c khu\u00f4n kh\u1ed5 ch\u00ednh bao g\u1ed3m COBIT (cho Qu\u1ea3n tr\u1ecb v\u00e0 Qu\u1ea3n l\u00fd CNTT) v\u00e0 ISO\/IEC 27001 (cho H\u1ec7 th\u1ed1ng Qu\u1ea3n l\u00fd An ninh Th\u00f4ng tin).\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Ki\u1ec3m to\u00e1n IT c\u00f3 gi\u00fap ph\u00e1t hi\u1ec7n gian l\u1eadn k\u1ebf to\u00e1n kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3, Ki\u1ec3m to\u00e1n IT gi\u00fap ph\u00e1t hi\u1ec7n gian l\u1eadn th\u00f4ng qua vi\u1ec7c ph\u00e2n t\u00edch quy\u1ec1n h\u1ea1n ng\u01b0\u1eddi d\u00f9ng (SoD) v\u00e0 s\u1eed d\u1ee5ng c\u00e1c k\u1ef9 thu\u1eadt ph\u00e2n t\u00edch d\u1eef li\u1ec7u chuy\u00ean s\u00e2u (CAATs) \u0111\u1ec3 t\u00ecm ki\u1ebfm giao d\u1ecbch b\u1ea5t th\u01b0\u1eddng.\"\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\": \"Ki\u1ec3m to\u00e1n IT x\u1eed l\u00fd th\u00e1ch th\u1ee9c t\u1eeb \u0110i\u1ec7n to\u00e1n \u0110\u00e1m m\u00e2y (Cloud) nh\u01b0 th\u1ebf n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ki\u1ec3m to\u00e1n IT x\u1eed l\u00fd th\u00e1ch th\u1ee9c Cloud b\u1eb1ng c\u00e1ch \u0111\u00e1nh gi\u00e1 B\u00e1o c\u00e1o SOC (ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u1ee7a nh\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5) v\u00e0 xem x\u00e9t c\u00e1c \u0111i\u1ec1u kho\u1ea3n tu\u00e2n th\u1ee7 trong h\u1ee3p \u0111\u1ed3ng SLA.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n<button class=\"rank-math-content-ai-tooltip\">AI \uae30\ubc18 \uac04\uc18c\ud654<\/button><\/p>","protected":false},"excerpt":{"rendered":"<p>Ki\u1ec3m to\u00e1n IT l\u00e0 quy tr\u00ecnh \u0111\u00e1nh gi\u00e1 \u0111\u1ed9c l\u1eadp c\u00e1c h\u1ec7 th\u1ed1ng, c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng v\u00e0 ho\u1ea1t \u0111\u1ed9ng CNTT c\u1ee7a doanh nghi\u1ec7p. M\u1ee5c ti\u00eau l\u00e0 \u0111\u1ea3m b\u1ea3o h\u1ec7 th\u1ed1ng b\u1ea3o v\u1ec7 t\u00e0i s\u1ea3n hi\u1ec7u qu\u1ea3, duy tr\u00ec t\u00ednh to\u00e0n v\u1eb9n v\u00e0 \u0111\u1ed9 tin c\u1eady c\u1ee7a d\u1eef li\u1ec7u k\u1ebf to\u00e1n, v\u1eadn h\u00e0nh \u0111\u00fang quy [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4087,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4084","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4084","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/comments?post=4084"}],"version-history":[{"count":3,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4084\/revisions"}],"predecessor-version":[{"id":4542,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4084\/revisions\/4542"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/4087"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=4084"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=4084"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=4084"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}