{"id":4363,"date":"2025-12-30T18:42:32","date_gmt":"2025-12-31T01:42:32","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4363"},"modified":"2025-12-30T18:42:52","modified_gmt":"2025-12-31T01:42:52","slug":"kiem-toan-nganh-cong-nghe","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-nganh-cong-nghe\/","title":{"rendered":"\uae30\uc220 \uc0b0\uc5c5 \uac10\uc0ac: \uc704\ud5d8 \uad00\ub9ac \ubc0f IT \uc2dc\uc2a4\ud15c \uc2e0\ub8b0\uc131 \ud5a5\uc0c1\uc758 \ud575\uc2ec."},"content":{"rendered":"<p>IT \uac10\uc0ac\ub294 \ub354 \uc774\uc0c1 \ub2e8\uc21c\ud788 \uae30\uc220\uc801\uc778 \uc694\uad6c \uc0ac\ud56d\uc5d0 \uadf8\uce58\uc9c0 \uc54a\uace0 \ud604\ub300 \ube44\uc988\ub2c8\uc2a4 \uad00\ub9ac\uc758 \ud575\uc2ec \uc694\uc18c\uac00 \ub418\uc5c8\uc2b5\ub2c8\ub2e4. <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Cong-nghe-thong-tin\/Nghi-dinh-13-2023-ND-CP-bao-ve-du-lieu-ca-nhan-465185.aspx\" target=\"_blank\" rel=\"noopener\">\ubc95\ub839 13\/2023\/ND-CP<\/a>\ubbfc\uac10\ud55c \ub370\uc774\ud130\ub97c \ub2e4\ub8e8\ub294 \uc870\uc9c1\uc740 \ubc95\uc801 \uc704\ud5d8\uc744 \ubc29\uc9c0\ud558\uae30 \uc704\ud574 \uc815\uae30\uc801\uc778 \uc815\ubcf4 \ubcf4\uc548 \ud1b5\uc81c \ubc0f \ud3c9\uac00 \uba54\ucee4\ub2c8\uc998\uc744 \uad6c\ucd95\ud574\uc57c \ud569\ub2c8\ub2e4. IT \uac10\uc0ac\ub294 \ub514\uc9c0\ud138 \uc790\uc0b0\uc744 \ubcf4\ud638\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c, \ud2b9\ud788 ERP \ubc0f \ud074\ub77c\uc6b0\ub4dc \ucef4\ud4e8\ud305 \uae30\ubc18 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc744 \uc0ac\uc6a9\ud558\ub294 \uacbd\uc6b0 \uc7ac\ubb34 \ubcf4\uace0\uc758 \ud22c\uba85\uc131\uc744 \uc785\uc99d\ud558\ub294 \uae30\ubc18\uc774 \ub429\ub2c8\ub2e4.<\/p>\n<p>\uc2e4\uc81c\ub85c IT \uc2dc\uc2a4\ud15c \uc624\ub958\ub294 \ubca0\ud2b8\ub0a8 \ud68c\uacc4\uae30\uc900(VSA)\uc5d0 \ub530\ub77c \uc7ac\ubb34 \ubcf4\uace0\uc5d0 \uc911\ub300\ud55c \uc704\ud5d8\uc744 \ucd08\ub798\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Thong-tu-214-2012-TT-BTC-he-thong-chuan-muc-kiem-toan-Viet-Nam-179084.aspx\" target=\"_blank\" rel=\"noopener\">\ud68c\ub78c 214\/2012\/TT-BTC<\/a>\uae30\uc220 \uc0b0\uc5c5 \uac10\uc0ac\ub294 \ub370\uc774\ud130 \ubb34\uacb0\uc131\uc744 \ud3c9\uac00\ud558\uc5ec \uc2dc\uc2a4\ud15c \ucde8\uc57d\uc810\uc774\ub098 \uae30\uc220\uc801 \ubd80\uc815\ud589\uc704\ub85c \uc778\ud574 \uc7ac\ubb34\uc81c\ud45c \uc218\uce58\uac00 \uc65c\uace1\ub418\uc9c0 \uc54a\ub3c4\ub85d \ubcf4\uc7a5\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \uc774 \uae00\uc5d0\uc11c\ub294 \uae30\uc5c5\uc774 \ub514\uc9c0\ud138 \uc804\ud658 \uacfc\uc815\uc5d0\uc11c \ubc1c\uc0dd\ud560 \uc218 \uc788\ub294 \uc704\ud5d8\uc744 \uc0ac\uc804\uc5d0 \uad00\ub9ac\ud560 \uc218 \uc788\ub294 \ud3ec\uad04\uc801\uc778 \uad00\uc810\uc744 \uc81c\uc2dc\ud569\ub2c8\ub2e4.<\/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-nganh-cong-nghe\/#Kiem_toan_nganh_cong_nghe_la_gi_Khung_phap_ly_va_chuan_muc_ap_dung\" >\uae30\uc220 \uc0b0\uc5c5 \uac10\uc0ac\ub780 \ubb34\uc5c7\uc778\uac00? \ubc95\uc801 \uccb4\uacc4 \ubc0f \uc801\uc6a9 \uae30\uc900\uc740 \ubb34\uc5c7\uc778\uac00?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-nganh-cong-nghe\/#Tai_sao_doanh_nghiep_can_thuc_hien_kiem_toan_nganh_cong_nghe_dinh_ky\" >\uae30\uc220 \ubd84\uc57c\uc5d0\uc11c \uae30\uc5c5\uc774 \uc815\uae30\uc801\uc778 \uac10\uc0ac\ub97c \uc2e4\uc2dc\ud574\uc57c \ud558\ub294 \uc774\uc720\ub294 \ubb34\uc5c7\uc77c\uae4c\uc694?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-nganh-cong-nghe\/#Moi_lien_he_mat_thiet_giua_IT_Audit_va_Kiem_toan_tai_chinh\" >IT \uac10\uc0ac\uc640 \uc7ac\ubb34 \uac10\uc0ac\uc758 \ubc00\uc811\ud55c \uad00\uacc4<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-nganh-cong-nghe\/#Pham_vi_va_cac_linh_vuc_trong_tam_cua_kiem_toan_nganh_cong_nghe\" >\uae30\uc220 \uc0b0\uc5c5 \uac10\uc0ac \ubc94\uc704 \ubc0f \uc8fc\uc694 \uc911\uc810 \ubd84\uc57c.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-nganh-cong-nghe\/#Kiem_toan_ha_tang_CNTT_va_mang_IT_Infrastructure\" >IT \uc778\ud504\ub77c \ubc0f \ub124\ud2b8\uc6cc\ud06c \uac10\uc0ac<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-nganh-cong-nghe\/#Kiem_toan_ung_dung_va_phan_mem_Application_Audit\" >\uc560\ud50c\ub9ac\ucf00\uc774\uc158 \ubc0f \uc18c\ud504\ud2b8\uc6e8\uc5b4 \uac10\uc0ac<\/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-nganh-cong-nghe\/#Kiem_toan_quan_tri_du_lieu_va_bao_mat_thong_tin\" >\ub370\uc774\ud130 \uac70\ubc84\ub10c\uc2a4 \ubc0f \uc815\ubcf4 \ubcf4\uc548 \uac10\uc0ac<\/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-nganh-cong-nghe\/#Kiem_toan_quy_trinh_quan_ly_su_thay_doi_Change_Management\" >\ubcc0\uacbd \uad00\ub9ac \ud504\ub85c\uc138\uc2a4 \uac10\uc0ac.<\/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-nganh-cong-nghe\/#Cac_tieu_chi_lua_chon_don_vi_cung_cap_dich_vu_kiem_toan_nganh_cong_nghe\" >\uae30\uc220 \uc0b0\uc5c5 \uac10\uc0ac \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4 \uc120\uc815 \uae30\uc900.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-nganh-cong-nghe\/#Quy_trinh_thuc_hien_kiem_toan_nganh_cong_nghe_chuan_muc\" >\uae30\uc220 \uc0b0\uc5c5\uc744 \uc704\ud55c \ud45c\uc900\ud654\ub41c \uac10\uc0ac \uc808\ucc28.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-nganh-cong-nghe\/#Nhung_rui_ro_chinh_khi_thieu_sot_trong_kiem_toan_nganh_cong_nghe\" >\uae30\uc220 \uc0b0\uc5c5\uc5d0\uc11c \uac10\uc0ac \ubd80\uc2e4\ub85c \uc778\ud574 \ubc1c\uc0dd\ud558\ub294 \uc8fc\uc694 \uc704\ud5d8.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-nganh-cong-nghe\/#Xu_huong_moi_AI_va_Data_Analytics_trong_kiem_toan_nganh_cong_nghe\" >\uc0c8\ub85c\uc6b4 \ud2b8\ub80c\ub4dc: \uae30\uc220 \uc0b0\uc5c5 \uac10\uc0ac \ubd84\uc57c\uc758 AI \ubc0f \ub370\uc774\ud130 \ubd84\uc11d<\/a><\/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-nganh-cong-nghe\/#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-14\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-nganh-cong-nghe\/#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-15\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-nganh-cong-nghe\/#Cau_hoi_thuong_gap_ve_kiem_toan_nganh_cong_nghe\" >\uae30\uc220 \uc0b0\uc5c5 \ubd84\uc57c \uac10\uc0ac \uad00\ub828 \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-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-nganh-cong-nghe\/#Kiem_toan_IT_va_kiem_toan_tai_chinh_co_bat_buoc_phai_thuc_hien_cung_nhau_khong\" >IT \uac10\uc0ac\uc640 \uc7ac\ubb34 \uac10\uc0ac\ub294 \ubc18\ub4dc\uc2dc \ud568\uaed8 \uc2e4\uc2dc\ud574\uc57c \ud558\ub098\uc694?<\/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-nganh-cong-nghe\/#Chi_phi_thuc_hien_kiem_toan_IT_co_cao_khong\" >IT \uac10\uc0ac \ube44\uc6a9\uc740 \uc5bc\ub9c8\ub098 \ub4dc\ub098\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-nganh-cong-nghe\/#Doanh_nghiep_nho_co_can_thuc_hien_khong\" >\uc911\uc18c\uae30\uc5c5\ub3c4 \uc774\ub807\uac8c \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-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-nganh-cong-nghe\/#Kiem_toan_nganh_cong_nghe_co_bao_gom_danh_gia_an_toan_du_lieu_va_bao_mat_thong_tin_khong\" >\uae30\uc220 \uc0b0\uc5c5 \ubd84\uc57c\uc758 \uac10\uc0ac\uc5d0\ub294 \ub370\uc774\ud130 \ubcf4\uc548 \ubc0f \uc815\ubcf4 \ud504\ub77c\uc774\ubc84\uc2dc \ud3c9\uac00\uac00 \ud3ec\ud568\ub418\ub098\uc694?<\/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-nganh-cong-nghe\/#Ket_qua_kiem_toan_IT_co_ho_tro_doanh_nghiep_khi_thanh_tra_hoac_goi_von_khong\" >IT \uac10\uc0ac \uacb0\uacfc\uac00 \uae30\uc5c5\uc758 \uac80\uc0ac\ub098 \uc790\uae08 \uc870\ub2ec\uc5d0 \ub3c4\uc6c0\uc774 \ub420 \uc218 \uc788\uc744\uae4c\uc694?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Kiem_toan_nganh_cong_nghe_la_gi_Khung_phap_ly_va_chuan_muc_ap_dung\"><\/span><b>\uae30\uc220 \uc0b0\uc5c5 \uac10\uc0ac\ub780 \ubb34\uc5c7\uc778\uac00? \ubc95\uc801 \uccb4\uacc4 \ubc0f \uc801\uc6a9 \uae30\uc900\uc740 \ubb34\uc5c7\uc778\uac00?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uae30\uc220 \uc0b0\uc5c5 \uac10\uc0ac\ub780 \uc870\uc9c1\uc758 IT \uc778\ud504\ub77c, \uc560\ud50c\ub9ac\ucf00\uc774\uc158 \ubc0f \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\uc138\uc2a4 \ub0b4\uc758 \ub0b4\ubd80 \ud1b5\uc81c\ub97c \uccb4\uacc4\uc801\uc73c\ub85c \uac80\ud1a0\ud558\uace0 \ud3c9\uac00\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. \ud575\uc2ec \ubaa9\ud45c\ub294 IT \uc2dc\uc2a4\ud15c\uc774 \ubaa8\ub4e0 \uc0c1\ud669\uc5d0\uc11c \uc790\uc0b0\uc744 \ubcf4\ud638\ud558\uace0 \ub370\uc774\ud130 \ubb34\uacb0\uc131\uc744 \uc720\uc9c0\ud558\uba74\uc11c \ube44\uc988\ub2c8\uc2a4\uc758 \uc804\ub7b5\uc801 \ubaa9\ud45c\ub97c \ud6a8\uacfc\uc801\uc73c\ub85c \uc9c0\uc6d0\ud558\ub294\uc9c0 \ud655\uc778\ud558\ub294 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4365\" aria-describedby=\"caption-attachment-4365\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4365\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-nganh-cong-nghe-la-gi_-Khung-phap-ly-va-chuan-muc-ap-dung.jpg\" alt=\"Ki\u1ec3m to\u00e1n ng\u00e0nh c\u00f4ng ngh\u1ec7 l\u00e0 g\u00ec_ Khung ph\u00e1p l\u00fd v\u00e0 chu\u1ea9n m\u1ef1c \u00e1p d\u1ee5ng\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-nganh-cong-nghe-la-gi_-Khung-phap-ly-va-chuan-muc-ap-dung.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-nganh-cong-nghe-la-gi_-Khung-phap-ly-va-chuan-muc-ap-dung-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-nganh-cong-nghe-la-gi_-Khung-phap-ly-va-chuan-muc-ap-dung-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-nganh-cong-nghe-la-gi_-Khung-phap-ly-va-chuan-muc-ap-dung-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-nganh-cong-nghe-la-gi_-Khung-phap-ly-va-chuan-muc-ap-dung-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4365\" class=\"wp-caption-text\">\uae30\uc220 \uc0b0\uc5c5 \uac10\uc0ac\ub780 \ubb34\uc5c7\uc778\uac00? \ubc95\uc801 \uccb4\uacc4 \ubc0f \uc801\uc6a9 \uae30\uc900\uc740 \ubb34\uc5c7\uc778\uac00?<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8\uc5d0\uc11c \uc774\ub7ec\ud55c \ud65c\ub3d9\uc740 \uc218\ub9ce\uc740 \ubc95\ub960 \ubb38\uc11c\uc640 \uad6d\uc81c \ud45c\uc900\uc758 \uc801\uc6a9\uc744 \ubc1b\uc2b5\ub2c8\ub2e4. \uae30\uc220 \ubd80\ubb38\uc5d0 \ub300\ud55c \uc815\ud655\ud55c \uac10\uc0ac\ub97c \uc218\ud589\ud558\uace0 \uc870\uc9c1\uc758 \ucd5c\uace0 \uc218\uc900\uc758 \ubc95\uaddc \uc900\uc218\ub97c \ubcf4\uc7a5\ud558\uae30 \uc704\ud574\uc11c\ub294 \uc774\ub7ec\ud55c \ubc95\uc801 \uccb4\uacc4\uc5d0 \ub300\ud55c \ucca0\uc800\ud55c \uc774\ud574\uac00 \ud544\uc218\uc801\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>\uad00\ub828 \ubc95\ub960 \ubb38\uc11c \ubc0f \uae30\uc900 \uc694\uc57d\ud45c<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uc544\ub2c8\uc694.<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ud14d\uc2a4\ud2b8\/\ud45c\uc900<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc8fc\uc694 \uc870\uc815 \uc0ac\ud56d<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2015\ub144 \uc0ac\uc774\ubc84\ubcf4\uc548\ubc95<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc0ac\uc774\ubc84 \ubcf4\uc548 \ud655\ubcf4\uc5d0 \uad00\ud55c \uaddc\uc815 \ubc0f \uc870\uc9c1\uc758 \ucc45\uc784.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8 \ud68c\uacc4\uae30\uc900 \uc81c315\ud638<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">IT \uc2dc\uc2a4\ud15c\uc744 \ud1b5\ud574 \uc911\uc694\ud55c \uc624\ub958 \ubc1c\uc0dd \uc704\ud5d8\uc744 \uc2dd\ubcc4\ud558\uace0 \ud3c9\uac00\ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubc95\ub839 13\/2023\/ND-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uac1c\uc778\uc815\ubcf4 \ubcf4\ud638 \ubc0f \uc601\ud5a5\ud3c9\uac00 \ucc45\uc784\uc5d0 \uad00\ud55c \uaddc\uc815.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">COBIT \uac70\ubc84\ub10c\uc2a4 \ud504\ub808\uc784\uc6cc\ud06c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">IT \uac10\uc0ac\uc790\ub97c \uc704\ud55c \uacf5\ud1b5 IT \uac70\ubc84\ub10c\uc2a4 \ubc0f \uad00\ub9ac \ud504\ub808\uc784\uc6cc\ud06c.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">ISO\/IEC 27001<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc815\ubcf4 \ubcf4\uc548 \uad00\ub9ac \uc2dc\uc2a4\ud15c(ISMS)\uc5d0 \ub300\ud55c \uad6d\uc81c \ud45c\uc900.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Tai_sao_doanh_nghiep_can_thuc_hien_kiem_toan_nganh_cong_nghe_dinh_ky\"><\/span><b>\uae30\uc220 \ubd84\uc57c\uc5d0\uc11c \uae30\uc5c5\uc774 \uc815\uae30\uc801\uc778 \uac10\uc0ac\ub97c \uc2e4\uc2dc\ud574\uc57c \ud558\ub294 \uc774\uc720\ub294 \ubb34\uc5c7\uc77c\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc0ac\uc774\ubc84 \ubc94\uc8c4\uac00 \uc99d\uac00\ud558\ub294 \uc0c1\ud669\uc5d0\uc11c \uae30\uc220 \uc0b0\uc5c5 \uac10\uc0ac\ub97c \uc2e4\uc2dc\ud558\uba74 \uae30\uc5c5\uc740 \ub124\ud2b8\uc6cc\ud06c \ubc0f \ubcf4\uc548 \uc2dc\uc2a4\ud15c\uc758 \ucde8\uc57d\uc810\uc744 \uc870\uae30\uc5d0 \ubc1c\uacac\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub294 \uace0\uac1d \ub370\uc774\ud130\uac00 \ub9e4\uc6b0 \uc911\uc694\ud558\uace0 \uacf5\uaca9\uc758 \uc8fc\uc694 \ud45c\uc801\uc774 \ub418\ub294 \uae08\uc735 \uae30\uad00, \uc740\ud589 \ubc0f \uc804\uc790\uc0c1\uac70\ub798 \uae30\uc5c5\uc5d0 \ud2b9\ud788 \uc911\uc694\ud569\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4367\" aria-describedby=\"caption-attachment-4367\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4367\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tai-sao-doanh-nghiep-can-thuc-hien-kiem-toan-nganh-cong-nghe-dinh-ky.jpg\" alt=\"T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n ng\u00e0nh c\u00f4ng ngh\u1ec7 \u0111\u1ecbnh k\u1ef3\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tai-sao-doanh-nghiep-can-thuc-hien-kiem-toan-nganh-cong-nghe-dinh-ky.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tai-sao-doanh-nghiep-can-thuc-hien-kiem-toan-nganh-cong-nghe-dinh-ky-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tai-sao-doanh-nghiep-can-thuc-hien-kiem-toan-nganh-cong-nghe-dinh-ky-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tai-sao-doanh-nghiep-can-thuc-hien-kiem-toan-nganh-cong-nghe-dinh-ky-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tai-sao-doanh-nghiep-can-thuc-hien-kiem-toan-nganh-cong-nghe-dinh-ky-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4367\" class=\"wp-caption-text\">\uae30\uc220 \ubd84\uc57c\uc5d0\uc11c \uae30\uc5c5\uc774 \uc815\uae30\uc801\uc778 \uac10\uc0ac\ub97c \uc2e4\uc2dc\ud574\uc57c \ud558\ub294 \uc774\uc720\ub294 \ubb34\uc5c7\uc77c\uae4c\uc694?<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\ubcf4\uc548 \uc678\uc5d0\ub3c4 \uae30\uc220 \uc0b0\uc5c5 \uac10\uc0ac\uc5d0\uc11c\ub294 IT \ud22c\uc790 \ud6a8\uc728\uc131\uc5d0\ub3c4 \uc911\uc810\uc744 \ub461\ub2c8\ub2e4. \uac10\uc0ac\uc790\ub294 \ubcd1\ubaa9 \ud604\uc0c1\uc744 \ud30c\uc545\ud558\uc5ec \uc6b4\uc601 \ud504\ub85c\uc138\uc2a4\ub97c \ucd5c\uc801\ud654\ud558\uace0 \ubd88\ud544\uc694\ud55c \uae30\uc220 \ube44\uc6a9\uc744 \uc808\uac10\ud560 \uc218 \uc788\ub294 \uad8c\uc7a5 \uc0ac\ud56d\uc744 \uc81c\uc2dc\ud569\ub2c8\ub2e4. \uc774\ub97c \ud1b5\ud574 \uae30\uc5c5\uc740 \ube44\ud6a8\uc728\uc801\uc778 ERP \uc2dc\uc2a4\ud15c\uc5d0 \uc790\uc6d0\uc744 \ub0ad\ube44\ud558\ub294 \uac83\uc744 \ubc29\uc9c0\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Moi_lien_he_mat_thiet_giua_IT_Audit_va_Kiem_toan_tai_chinh\"><\/span><b>IT \uac10\uc0ac\uc640 \uc7ac\ubb34 \uac10\uc0ac\uc758 \ubc00\uc811\ud55c \uad00\uacc4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">VSA 315\uc5d0 \ub530\ub974\uba74 \uc7ac\ubb34 \uac10\uc0ac\uc778\uc740 \uac10\uc0ac \ub300\uc0c1 \uae30\uc5c5\uc758 IT \ud658\uacbd\uc5d0 \ub300\ud55c \ucca0\uc800\ud55c \uc774\ud574\ub97c \uac16\ucdb0\uc57c \ud569\ub2c8\ub2e4. IT \uc77c\ubc18 \ud1b5\uc81c(ITGC)\uac00 \uc2e0\ub8b0\ud560 \uc218 \uc5c6\ub2e4\uba74 \ud68c\uacc4 \uc18c\ud504\ud2b8\uc6e8\uc5b4\uc5d0\uc11c \ucd94\ucd9c\ud55c \uc7ac\ubb34 \ub370\uc774\ud130\uc758 \uc815\ud655\uc131\uc5d0 \uc758\ubb38\uc774 \uc81c\uae30\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \uae30\uc220 \uc0b0\uc5c5 \uac10\uc0ac\uc778\uc740 \ubaa8\ub4e0 \ub514\uc9c0\ud138 \uacbd\uc81c \uac70\ub798\uc758 \uc9c4\uc704 \uc5ec\ubd80\ub97c \ud655\uc778\ud558\ub294 &quot;\uac8c\uc774\ud2b8\ud0a4\ud37c&quot; \uc5ed\ud560\uc744 \uc218\ud589\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Pham_vi_va_cac_linh_vuc_trong_tam_cua_kiem_toan_nganh_cong_nghe\"><\/span><b>\uae30\uc220 \uc0b0\uc5c5 \uac10\uc0ac \ubc94\uc704 \ubc0f \uc8fc\uc694 \uc911\uc810 \ubd84\uc57c.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uae30\uc220 \uc0b0\uc5c5 \uac10\uc0ac \ubc94\uc704\ub294 \ubb3c\ub9ac\uc801 \uc778\ud504\ub77c\ubd80\ud130 \uc18c\ud504\ud2b8\uc6e8\uc5b4 \uc54c\uace0\ub9ac\uc998\uae4c\uc9c0 \ubaa8\ub4e0 \uac83\uc744 \ud3ec\uad04\ud558\ub294 \ub9e4\uc6b0 \uad11\ubc94\uc704\ud55c \uc601\uc5ed\uc785\ub2c8\ub2e4. \uae30\uc5c5\uc740 \ud2b9\uc815 \uc694\uad6c \uc0ac\ud56d\uc5d0 \ub530\ub77c \ud3ec\uad04\uc801\uc778 \uac10\uc0ac \ub610\ub294 \uc8fc\uc81c\ubcc4 \uac10\uc0ac\ub97c \uc120\ud0dd\ud558\uc5ec \ube44\uc6a9\uc744 \ucd5c\uc801\ud654\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_ha_tang_CNTT_va_mang_IT_Infrastructure\"><\/span><b>IT \uc778\ud504\ub77c \ubc0f \ub124\ud2b8\uc6cc\ud06c \uac10\uc0ac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774 \ubd84\uc57c\ub294 \uc11c\ubc84, \uc800\uc7a5 \uc7a5\uce58 \ubc0f \ub0b4\ubd80 \ub124\ud2b8\uc6cc\ud06c \uc2dc\uc2a4\ud15c\uc758 \uc548\uc815\uc131\uc744 \ud3c9\uac00\ud569\ub2c8\ub2e4. \uac10\uc0ac\uc790\ub294 \ub124\ud2b8\uc6cc\ud06c \uad6c\uc131\ub3c4, \ubc29\ud654\ubcbd \uc124\uc815 \ubc0f \uc6d0\uaca9 \uc5f0\uacb0 \ud504\ub85c\ud1a0\ucf5c\uc744 \uac80\ud1a0\ud558\uc5ec \ubb34\ub2e8 \uc678\ubd80 \uc811\uadfc\uc744 \ucca0\uc800\ud788 \ubc29\uc9c0\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_ung_dung_va_phan_mem_Application_Audit\"><\/span><b>\uc560\ud50c\ub9ac\ucf00\uc774\uc158 \ubc0f \uc18c\ud504\ud2b8\uc6e8\uc5b4 \uac10\uc0ac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774 \ubd84\uc57c\uc758 \uae30\uc220 \uac10\uc0ac\ub294 ERP(SAP, Oracle, Dynamics)\uc640 \uac19\uc740 \ud575\uc2ec \uc18c\ud504\ud2b8\uc6e8\uc5b4 \ub610\ub294 \uc0ac\uc6a9\uc790 \uc815\uc758 \uac1c\ubc1c \uc560\ud50c\ub9ac\ucf00\uc774\uc158\uc5d0 \uc911\uc810\uc744 \ub461\ub2c8\ub2e4. \uc18c\ud504\ud2b8\uc6e8\uc5b4 \uc18c\uc2a4 \ucf54\ub4dc \ub0b4\uc758 \ub17c\ub9ac\uc801 \uc624\ub958\ub098 \ub370\uc774\ud130 \uc870\uc791\uc744 \ubc29\uc9c0\ud558\uae30 \uc704\ud574 \uc785\ub825, \ucc98\ub9ac \ubc0f \ucd9c\ub825 \uc81c\uc5b4\ub97c \uac80\uc0ac\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_quan_tri_du_lieu_va_bao_mat_thong_tin\"><\/span><b>\ub370\uc774\ud130 \uac70\ubc84\ub10c\uc2a4 \ubc0f \uc815\ubcf4 \ubcf4\uc548 \uac10\uc0ac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ub370\uc774\ud130\ub294 \ub514\uc9c0\ud138 \ube44\uc988\ub2c8\uc2a4\uc5d0 \uc788\uc5b4 \uac00\uc7a5 \ud070 \uc704\ud5d8 \uc694\uc18c\uc785\ub2c8\ub2e4. \uae30\uc220 \uc0b0\uc5c5 \uac10\uc0ac\uc5d0\uc11c\ub294 \ub370\uc774\ud130 \uc218\uc9d1, \uc800\uc7a5, \ubc31\uc5c5 \ubc0f \uc0ac\uace0 \ubc1c\uc0dd \ud6c4 \ubcf5\uad6c \ubc29\uc2dd\uc744 \ud3c9\uac00\ud569\ub2c8\ub2e4. \uc0ac\uc774\ubc84 \ubcf4\uc548 \ubc95\uaddc \ubc0f \uac1c\uc778\uc815\ubcf4 \ubcf4\ud638 \uaddc\uc815 \uc900\uc218\ub294 \ubc95\uc801 \uc704\ud5d8\uc744 \ubc29\uc9c0\ud558\uae30 \uc704\ud55c \uac00\uc7a5 \uc911\uc694\ud55c \ud3c9\uac00 \uae30\uc900\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_quy_trinh_quan_ly_su_thay_doi_Change_Management\"><\/span><b>\ubcc0\uacbd \uad00\ub9ac \ud504\ub85c\uc138\uc2a4 \uac10\uc0ac.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc2dc\uc2a4\ud15c \uc7a5\uc560\uc758 \uc77c\ubc18\uc801\uc778 \uc6d0\uc778 \uc911 \ud558\ub098\ub294 \ud1b5\uc81c\ub418\uc9c0 \uc54a\uc740 \uc18c\ud504\ud2b8\uc6e8\uc5b4 \uc5c5\ub370\uc774\ud2b8\uc785\ub2c8\ub2e4. \uae30\uc220 \uc5c5\uacc4 \uac10\uc0ac\uc5d0\uc11c\ub294 \ubaa8\ub4e0 \ubcc0\uacbd \uc0ac\ud56d\uc774 \uc644\uc804\ud55c \uc2b9\uc778, \ud14c\uc2a4\ud2b8 \ubc0f \uae30\ub85d\ub418\ub3c4\ub85d \uc694\uad6c\ud569\ub2c8\ub2e4. \uc774\ub294 \uae30\uc5c5\uc774 \uae30\uc220\uc801 \ubb38\uc81c\uac00 \ubc1c\uc0dd\ud588\uc744 \ub54c \uc2e0\uc18d\ud558\uac8c \ucd94\uc801\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_tieu_chi_lua_chon_don_vi_cung_cap_dich_vu_kiem_toan_nganh_cong_nghe\"><\/span><b>\uae30\uc220 \uc0b0\uc5c5 \uac10\uc0ac \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4 \uc120\uc815 \uae30\uc900.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 IT \uac10\uc0ac\ub97c \uc218\ud589\ud560 \ud30c\ud2b8\ub108\ub97c \uc120\uc815\ud560 \ub54c \uc5c4\uaca9\ud55c \uc804\ubb38\uc801 \uae30\uc900\uc5d0 \ub530\ub77c \uacb0\uc815\uc744 \ub0b4\ub824\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4364\" aria-describedby=\"caption-attachment-4364\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4364\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-tieu-chi-lua-chon-don-vi-cung-cap-dich-vu-kiem-toan-nganh-cong-nghe.jpg\" alt=\"C\u00e1c ti\u00eau ch\u00ed l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n ng\u00e0nh c\u00f4ng ngh\u1ec7\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-tieu-chi-lua-chon-don-vi-cung-cap-dich-vu-kiem-toan-nganh-cong-nghe.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-tieu-chi-lua-chon-don-vi-cung-cap-dich-vu-kiem-toan-nganh-cong-nghe-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-tieu-chi-lua-chon-don-vi-cung-cap-dich-vu-kiem-toan-nganh-cong-nghe-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-tieu-chi-lua-chon-don-vi-cung-cap-dich-vu-kiem-toan-nganh-cong-nghe-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-tieu-chi-lua-chon-don-vi-cung-cap-dich-vu-kiem-toan-nganh-cong-nghe-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4364\" class=\"wp-caption-text\">\uae30\uc220 \uc0b0\uc5c5 \uac10\uc0ac \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4 \uc120\uc815 \uae30\uc900.<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc804\ubb38 \uc790\uaca9\uc99d:<\/b><span style=\"font-weight: 400;\"> \ud300 \uad6c\uc131\uc6d0\uc740 CISA, CISSP \ub610\ub294 CISM\uacfc \uac19\uc740 \uad6d\uc81c \uc790\uaca9\uc99d\uc744 \ubcf4\uc720\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc2e4\ubb34 \uacbd\ud5d8:<\/b><span style=\"font-weight: 400;\"> \ubcf8 \ubd80\uc11c\ub294 \uc774\uc804\uc5d0\ub3c4 \uc720\uc0ac\ud55c \uaddc\ubaa8\uc758 \uc870\uc9c1\ub4e4\uc744 \ub300\uc0c1\uc73c\ub85c \uae30\uc220 \uc0b0\uc5c5 \uac10\uc0ac\ub97c \uc218\ud589\ud55c \uacbd\ud5d8\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubc95 \uc774\ud574\ud558\uae30:<\/b><span style=\"font-weight: 400;\"> \uc0ac\uc774\ubc84 \ubcf4\uc548 \ubc0f \ud68c\uacc4\u00b7\uc138\ubb34 \uae30\uc900\uc5d0 \uad00\ud55c \ubca0\ud2b8\ub0a8 \uaddc\uc815\uc744 \uc219\uc9c0\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc885\ud569\uc801\uc778 \ud574\uacb0\ucc45:<\/b><span style=\"font-weight: 400;\"> \ub2e8\uc21c\ud788 \uc2dc\uc2a4\ud15c \uc624\ub958\ub97c \uc9c0\uc801\ud558\ub294 \ub300\uc2e0 \uc2e4\uc9c8\uc801\uc778 \uac1c\uc120 \uacc4\ud68d\uc744 \uc81c\uc2dc\ud558\ub294 \uac83\uc774 \uac00\ub2a5\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_kiem_toan_nganh_cong_nghe_chuan_muc\"><\/span><b>\uae30\uc220 \uc0b0\uc5c5\uc744 \uc704\ud55c \ud45c\uc900\ud654\ub41c \uac10\uc0ac \uc808\ucc28.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ucd5c\uc0c1\uc758 \uacb0\uacfc\ub97c \uc5bb\uc73c\ub824\uba74 \uac10\uc0ac \uacfc\uc815\uc740 \uacfc\ud559\uc801\uc73c\ub85c \uc9c4\ud589\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uacc4\ud68d:<\/b><span style=\"font-weight: 400;\"> IT \uc2dc\uc2a4\ud15c\uc758 \uaddc\ubaa8\ub97c \uae30\ubc18\uc73c\ub85c \ubc94\uc704 \uc815\uc758 \ubc0f \ucd08\uae30 \uc704\ud5d8 \ud3c9\uac00\ub97c \uc218\ud589\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ud604\uc7a5 \uc870\uc0ac:<\/b><span style=\"font-weight: 400;\"> IT \ub2f4\ub2f9\uc790\ub97c \uc778\ud130\ubdf0\ud558\uace0 \uac10\uc0ac \uc99d\uac70(\uad6c\uc131 \uc2a4\ud06c\ub9b0\uc0f7, \ub85c\uadf8 \ud30c\uc77c)\ub97c \uc218\uc9d1\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ud14c\uc2a4\ud2b8 \uc911:<\/b><span style=\"font-weight: 400;\"> \uce68\ud22c \ud14c\uc2a4\ud2b8(\ud39c\ud14c\uc2a4\ud2b8)\ub97c \uc218\ud589\ud558\uace0 \uc0ac\uc6a9\uc790 \uc811\uadfc \uad8c\ud55c\uc744 \ud655\uc778\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ud3c9\uac00 \ubc0f \uc694\uc57d:<\/b><span style=\"font-weight: 400;\"> \uc5f0\uad6c \uacb0\uacfc\ub294 COBIT\uacfc \uac19\uc740 \uad6d\uc81c \ud45c\uc900\uc5d0 \ub530\ub77c \ubd84\uc11d\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubcf4\uace0\uc11c \uc0dd\uc131:<\/b><span style=\"font-weight: 400;\"> \uae30\uc220 \uc0b0\uc5c5\uc5d0 \ub300\ud55c \uac10\uc0ac \uacb0\uacfc\ub97c \ubcf4\uace0\uc11c\ub85c \uc81c\uc2dc\ud558\uace0, \uc704\ud5d8\uc744 \uc644\ud654\ud558\uae30 \uc704\ud55c \uad6c\uccb4\uc801\uc778 \ud574\uacb0\ucc45\uc744 \ud568\uaed8 \uc81c\uacf5\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<\/ul>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\uc77c\ubc18\uc801\uc778 \uae30\uc220 \uac10\uc0ac \uc720\ud615 \ube44\uad50\ud45c<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uae30\uc900<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uaddc\uc815 \uc900\uc218 \uac10\uc0ac<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc6b4\uc601 \uac10\uc0ac<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ubcf4\uc548 \uac10\uc0ac<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\ubaa9\uc801<\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubc95\ub960 \uc900\uc218\ub97c \ubcf4\uc7a5\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc2dc\uc2a4\ud15c \uc131\ub2a5 \ud5a5\uc0c1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc0ac\uc774\ubc84 \uacf5\uaca9 \ub300\uc751<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\ubb3c\uccb4<\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubc95\ub839 \ubc0f \ud68c\ub78c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">IT \ud504\ub85c\uc138\uc2a4 \ubc0f \ube44\uc6a9<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubc29\ud654\ubcbd, \ub370\uc774\ud130 \uc554\ud638\ud654<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\ube48\ub3c4<\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc5f0\uac04<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud504\ub85c\uc81d\ud2b8\uc5d0 \ub530\ub974\uba74<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3~6\uac1c\uc6d4\ub9c8\ub2e4<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_rui_ro_chinh_khi_thieu_sot_trong_kiem_toan_nganh_cong_nghe\"><\/span><b>\uae30\uc220 \uc0b0\uc5c5\uc5d0\uc11c \uac10\uc0ac \ubd80\uc2e4\ub85c \uc778\ud574 \ubc1c\uc0dd\ud558\ub294 \uc8fc\uc694 \uc704\ud5d8.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uae30\uc220 \uc5c5\uacc4\uc5d0\uc11c \uac10\uc0ac\ub97c \uc18c\ud640\ud788 \ud558\uba74 \uc7ac\uc815\uc801\uc73c\ub85c\ub098 \ud3c9\ud310 \uba74\uc5d0\uc11c \uc2ec\uac01\ud55c \uacb0\uacfc\ub97c \ucd08\ub798\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uac00\uc7a5 \uba85\ubc31\ud55c \uc704\ud5d8\uc740 \uace0\uac1d \uc815\ubcf4 \uc720\ucd9c\ub85c, \uc2dc\ud589\ub839 13\ud638\uc5d0 \ub530\ub77c \uc218\uc2ed\uc5b5 \ub3d9\uc758 \ud589\uc815 \ubc8c\uae08\uc774 \ubd80\uacfc\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub354\uc6b1\uc774, \uc2dc\uc7a5\uc5d0\uc11c\uc758 \ud3c9\ud310 \uc190\uc2e4\uc740 \uc9c1\uc811\uc801\uc778 \uae08\uc804\uc801 \uc190\uc2e4\ubcf4\ub2e4 \ud6e8\uc52c \ub354 \ud070 \ud53c\ud574\ub97c \uc57c\uae30\ud558\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ube44\uc988\ub2c8\uc2a4 \uc5f0\uc18d\uc131 \uc704\ud5d8 \ub610\ud55c \uc2ec\uac01\ud569\ub2c8\ub2e4. \uc2a4\ud1a0\ub9ac\uc9c0 \uc2dc\uc2a4\ud15c\uc5d0 \ub300\ud55c \uac10\uc0ac\uac00 \uc774\ub8e8\uc5b4\uc9c0\uc9c0 \uc54a\uc73c\uba74 \ud558\ub4dc\uc6e8\uc5b4 \uc7a5\uc560 \ubc1c\uc0dd \uc2dc \ubaa8\ub4e0 \ub370\uc774\ud130\ub97c \uc783\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uae30\uc220 \uc5c5\uacc4 \uac10\uc0ac\ub294 \ub370\uc774\ud130 \ubc31\uc5c5 \uc2dc\ub098\ub9ac\uc624\uac00 \uc5b4\ub5a4 \uc0c1\ud669\uc5d0\uc11c\ub3c4 \ud56d\uc0c1 \uc791\ub3d9\ud558\ub3c4\ub85d \ubcf4\uc7a5\ud558\ub294 \uc911\uc694\ud55c &quot;\ubcf4\ud5d8&quot;\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub354\uc6b1\uc774, IT \ud1b5\uc81c \ubd80\uc871\uc740 \ub0b4\ubd80 \ubd80\uc815\ud589\uc704\ub85c \uc27d\uac8c \uc774\uc5b4\uc9d1\ub2c8\ub2e4. \uad00\ub9ac\uc790 \uad8c\ud55c\uc744 \uac00\uc9c4 \uc9c1\uc6d0\ub4e4\uc740 \uac10\ub3c5 \uc5c6\uc774 \ud68c\uacc4 \ub370\uc774\ud130\ub97c \ubcc0\uacbd\ud558\uc5ec \ud754\uc801\uc744 \ub0a8\uae30\uc9c0 \uc54a\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc815\uad50\ud55c \ucca8\ub2e8 \uae30\uc220\uc744 \uc774\uc6a9\ud55c \ubd80\uc815\ud589\uc704\ub97c \ud0d0\uc9c0\ud560 \uc218 \uc788\ub294 \uc804\ubb38\uc131\uc740 \uae30\uc220 \uad00\ub828 \uac10\uc0ac \uc804\ubb38\uac00\uc5d0\uac8c\ub9cc \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Xu_huong_moi_AI_va_Data_Analytics_trong_kiem_toan_nganh_cong_nghe\"><\/span><b>\uc0c8\ub85c\uc6b4 \ud2b8\ub80c\ub4dc: \uae30\uc220 \uc0b0\uc5c5 \uac10\uc0ac \ubd84\uc57c\uc758 AI \ubc0f \ub370\uc774\ud130 \ubd84\uc11d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc778\ub354\uc2a4\ud2b8\ub9ac 4.0\uc740 \uac10\uc0ac \ubc29\uc2dd\uc744 \uc644\uc804\ud788 \ubc14\uafd4\ub193\uc558\uc2b5\ub2c8\ub2e4. \ud604\uc7ac \uc778\uacf5\uc9c0\ub2a5(AI)\uacfc \ube45\ub370\uc774\ud130\ub97c \ud65c\uc6a9\ud558\uba74 \uac10\uc0ac\uc790\ub294 \ud655\ub960\uc801 \ud45c\ubcf8 \ucd94\ucd9c \ubc29\ubc95\uc744 \uc0ac\uc6a9\ud558\uc5ec \ub370\uc774\ud130 \uc0d8\ud50c\uc744 \ubd84\uc11d\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub294 \uc815\ud655\ub3c4\ub97c \ub192\uc774\uace0 \uc7a0\uc7ac\uc801 \uc704\ud5d8 \ucd94\uc138\ub97c \uc2e0\uc18d\ud558\uac8c \ud30c\uc545\ud560 \uc218 \uc788\ub3c4\ub85d \ud574\uc90d\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_4368\" aria-describedby=\"caption-attachment-4368\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4368\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Xu-huong-moi_-AI-va-Data-Analytics-trong-kiem-toan-nganh-cong-nghe.jpg\" alt=\"Xu h\u01b0\u1edbng m\u1edbi_ AI v\u00e0 Data Analytics trong ki\u1ec3m to\u00e1n ng\u00e0nh c\u00f4ng ngh\u1ec7\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Xu-huong-moi_-AI-va-Data-Analytics-trong-kiem-toan-nganh-cong-nghe.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Xu-huong-moi_-AI-va-Data-Analytics-trong-kiem-toan-nganh-cong-nghe-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Xu-huong-moi_-AI-va-Data-Analytics-trong-kiem-toan-nganh-cong-nghe-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Xu-huong-moi_-AI-va-Data-Analytics-trong-kiem-toan-nganh-cong-nghe-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Xu-huong-moi_-AI-va-Data-Analytics-trong-kiem-toan-nganh-cong-nghe-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4368\" class=\"wp-caption-text\">\uc0c8\ub85c\uc6b4 \ud2b8\ub80c\ub4dc: \uae30\uc220 \uc0b0\uc5c5 \uac10\uc0ac \ubd84\uc57c\uc758 AI \ubc0f \ub370\uc774\ud130 \ubd84\uc11d<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc9c0\uc18d\uc801 \uac10\uc0ac:<\/b><span style=\"font-weight: 400;\"> \uc9c0\uc18d\uc801\uc778 \uac10\uc0ac\ub294 \uc790\ub3d9\ud654\ub41c \ub3c4\uad6c\ub97c \ud1b5\ud574 \ubd88\uc77c\uce58\uac00 \ubc1c\uc0dd\ud558\ub294 \uc989\uc2dc \uc774\ub97c \uac10\uc9c0\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>AI \uae30\ubc18 \uc704\ud5d8 \ud3c9\uac00:<\/b><span style=\"font-weight: 400;\"> \ub300\uaddc\ubaa8 ERP \uc2dc\uc2a4\ud15c\uc5d0\uc11c \uc704\ud5d8 \uc601\uc5ed\uc744 \uc608\uce21\ud558\uae30 \uc704\ud574 \uc54c\uace0\ub9ac\uc998\uc744 \ud65c\uc6a9\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ube14\ub85d\uccb4\uc778 \uac10\uc0ac:<\/b><span style=\"font-weight: 400;\"> \ubd84\uc0b0\ud615 \uc6d0\uc7a5\uc744 \uac10\uc0ac\ud558\uba74 \ub514\uc9c0\ud138 \uac70\ub798\uc5d0 \ub300\ud55c \uc808\ub300\uc801\uc778 \ud22c\uba85\uc131\uc744 \ubcf4\uc7a5\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc774\ub7ec\ud55c \ud2b8\ub80c\ub4dc\ub97c \uae30\uc220 \uc0b0\uc5c5 \uac10\uc0ac\uc5d0 \uc801\uc6a9\ud558\uba74 \uae30\uc5c5\uc740 \uc0c1\ub2f9\ud55c \uc2dc\uac04\uc744 \uc808\uc57d\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub3d9\uc2dc\uc5d0 \uc218\ub3d9 \uac1c\uc785\uc744 \ucd5c\uc18c\ud654\ud558\uc5ec \uac10\uc0ac \uacfc\uc815\uc5d0\uc11c IT \uc6b4\uc601\ud300\uc758 \ubd88\ud3b8\ud568\uc744 \uc904\uc77c \uc218 \uc788\uc2b5\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;\">\uc0b0\uc5c5 4.0 \uc2dc\ub300 \uae30\uc5c5\uc758 \uc9c0\uc18d\uac00\ub2a5\uc131\uc744 \uc704\ud574\uc11c\ub294 \uae30\uc220 \ubd80\ubb38\uc5d0 \ub300\ud55c \uac10\uc0ac\uac00 \ud544\uc218\uc801\uc785\ub2c8\ub2e4. IT \uc2dc\uc2a4\ud15c\uc744 \uc0ac\uc804\uc5d0 \ud3c9\uac00\ud558\ub294 \uac83\uc740 \ubc95\uaddc \uc900\uc218\ub97c \ubcf4\uc7a5\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uace0\uac1d \uc2e0\ub8b0\ub97c \uad6c\ucd95\ud558\uc5ec \uacbd\uc7c1 \uc6b0\uc704\ub97c \ud655\ubcf4\ud558\ub294 \ub370\uc5d0\ub3c4 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \uae30\uc220 \uc778\ud504\ub77c\uac00 \uc548\uc804\ud558\ub2e4\uba74 \uc7ac\ubb34 \uc815\ubcf4\uc758 \ud750\ub984\uc740 \ud56d\uc0c1 \ud22c\uba85\ud558\uace0 \uc548\uc815\uc801\uc73c\ub85c \uc720\uc9c0\ub420 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uae30\uc220 \uc0b0\uc5c5 \ubd84\uc57c\uc5d0 \ud2b9\ud654\ub41c \uc804\ubb38 \ud68c\uacc4 \uac10\uc0ac \uc5c5\uccb4\ub97c \ucc3e\uace0 \uacc4\uc2e0\ub2e4\uba74, \uc9c0\uae08 \ubc14\ub85c MAN(Master Accountant Network)\uc5d0 \ubb38\uc758\ud558\uc138\uc694. MAN\uc740 \ud68c\uacc4, \uc138\ubb34, \uc815\ubcf4 \uae30\uc220 \ubd84\uc57c\uc5d0 \ub300\ud55c \uae4a\uc774 \uc788\ub294 \uc9c0\uc2dd\uc744 \uac16\ucd98 \uc804\ubb38\uac00\ub4e4\ub85c \uad6c\uc131\ub41c \ud300\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. MAN\uc740 \uae30\uc5c5\ub4e4\uc774 \uacac\uace0\ud55c \uacbd\uc601 \uc2dc\uc2a4\ud15c\uc744 \uad6c\ucd95\ud558\uace0, \ubc95\uaddc \uc900\uc218\ub97c \ubcf4\uc7a5\ud558\uba70, \uc0ac\uc5c5 \ud6a8\uc728\uc131\uc744 \ucd5c\uc801\ud654\ud560 \uc218 \uc788\ub3c4\ub85d \uc801\uadf9\uc801\uc73c\ub85c \uc9c0\uc6d0\ud569\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=\"Cau_hoi_thuong_gap_ve_kiem_toan_nganh_cong_nghe\"><\/span><b>\uae30\uc220 \uc0b0\uc5c5 \ubd84\uc57c \uac10\uc0ac \uad00\ub828 \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_va_kiem_toan_tai_chinh_co_bat_buoc_phai_thuc_hien_cung_nhau_khong\"><\/span>IT \uac10\uc0ac\uc640 \uc7ac\ubb34 \uac10\uc0ac\ub294 \ubc18\ub4dc\uc2dc \ud568\uaed8 \uc2e4\uc2dc\ud574\uc57c \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\t\ubc95\uc801\uc73c\ub85c \uc758\ubb34 \uc0ac\ud56d\uc740 \uc544\ub2c8\uc9c0\ub9cc, \uae30\uc220 \uc0b0\uc5c5\uc5d0\uc11c \uac10\uc0ac \uacb0\uacfc\ub294 \uc5f0\ub840 \ubcf4\uace0\uc11c\uc758 \uc7ac\ubb34 \ub370\uc774\ud130 \uc2e0\ub8b0\uc131\uc744 \ud3c9\uac00\ud558\ub294 \uc911\uc694\ud55c \uae30\uc900\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=\"Chi_phi_thuc_hien_kiem_toan_IT_co_cao_khong\"><\/span>IT \uac10\uc0ac \ube44\uc6a9\uc740 \uc5bc\ub9c8\ub098 \ub4dc\ub098\uc694?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\ube44\uc6a9\uc740 \uc2dc\uc2a4\ud15c\uc758 \ubcf5\uc7a1\uc131\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9d1\ub2c8\ub2e4. \ud558\uc9c0\ub9cc \uc774\ub7ec\ud55c \ud22c\uc790\ub294 \ub370\uc774\ud130 \uc720\ucd9c\uc774\ub098 \ud589\uc815\uc801 \ubc8c\uae08\uc73c\ub85c \uc778\ud55c \uc190\uc2e4\uc5d0 \ube44\ud558\uba74 \ub9e4\uc6b0 \uc801\uc740 \ud3b8\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=\"Doanh_nghiep_nho_co_can_thuc_hien_khong\"><\/span>\uc911\uc18c\uae30\uc5c5\ub3c4 \uc774\ub807\uac8c \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\t\ub124. \uc628\ub77c\uc778 \ud68c\uacc4 \ubc0f \ub370\uc774\ud130 \uc800\uc7a5 \uc18c\ud504\ud2b8\uc6e8\uc5b4\ub97c \uc0ac\uc6a9\ud558\ub294 \ubaa8\ub4e0 \uae30\uc5c5\uc740 \uc790\uc0b0 \ubcf4\uc548\uc744 \ubcf4\uc7a5\ud558\uae30 \uc704\ud574 \uae30\ubcf8\uc801\uc778 \uae30\uc220 \uc0b0\uc5c5 \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud569\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_nganh_cong_nghe_co_bao_gom_danh_gia_an_toan_du_lieu_va_bao_mat_thong_tin_khong\"><\/span>\uae30\uc220 \uc0b0\uc5c5 \ubd84\uc57c\uc758 \uac10\uc0ac\uc5d0\ub294 \ub370\uc774\ud130 \ubcf4\uc548 \ubc0f \uc815\ubcf4 \ud504\ub77c\uc774\ubc84\uc2dc \ud3c9\uac00\uac00 \ud3ec\ud568\ub418\ub098\uc694?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\uc608. \uac10\uc0ac\uad00\uc740 \uc2dc\uc2a4\ud15c \ubcf4\uc548 \uc870\uce58, \uc811\uadfc \uc81c\uc5b4, \ub370\uc774\ud130 \ubc31\uc5c5 \ubc0f \uc815\ubcf4 \uc190\uc2e4\uc774\ub098 \uc720\ucd9c \uc704\ud5d8\uc744 \ubc29\uc9c0\ud558\ub294 \ub2a5\ub825\uc744 \ud3c9\uac00\ud560 \uac83\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=\"Ket_qua_kiem_toan_IT_co_ho_tro_doanh_nghiep_khi_thanh_tra_hoac_goi_von_khong\"><\/span>IT \uac10\uc0ac \uacb0\uacfc\uac00 \uae30\uc5c5\uc758 \uac80\uc0ac\ub098 \uc790\uae08 \uc870\ub2ec\uc5d0 \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. \uae30\uc220 \uc0b0\uc5c5 \uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \uae30\uc5c5\uc774 \uc2dc\uc2a4\ud15c \ubcf4\uc548\uc744 \uc785\uc99d\ud558\ub294 \ub370 \uc911\uc694\ud55c \uc99d\uac70 \uc790\ub8cc\uc774\uba70, \uaddc\uc81c \uae30\uad00, \ud22c\uc790\uc790 \ubc0f \uc804\ub7b5\uc801 \ud30c\ud2b8\ub108\uc640\uc758 \uc2e0\ub8b0\ub3c4\ub97c \ub192\uc774\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\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 v\u00e0 ki\u1ec3m to\u00e1n t\u00e0i ch\u00ednh c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00f9ng nhau kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng 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Theo Ngh\u1ecb \u0111\u1ecbnh 13\/2023\/N\u0110-CP, c\u00e1c t\u1ed5 ch\u1ee9c x\u1eed l\u00fd d\u1eef li\u1ec7u nh\u1ea1y c\u1ea3m ph\u1ea3i thi\u1ebft l\u1eadp c\u01a1 ch\u1ebf ki\u1ec3m so\u00e1t v\u00e0 \u0111\u00e1nh gi\u00e1 an to\u00e0n th\u00f4ng tin [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4366,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4363","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\/4363","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=4363"}],"version-history":[{"count":2,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4363\/revisions"}],"predecessor-version":[{"id":4370,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4363\/revisions\/4370"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/4366"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=4363"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=4363"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=4363"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}