{"id":4915,"date":"2026-02-05T19:31:41","date_gmt":"2026-02-06T02:31:41","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4915"},"modified":"2026-02-05T19:31:41","modified_gmt":"2026-02-06T02:31:41","slug":"quy-trinh-kiem-toan-noi-bo","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ko\/quy-trinh-kiem-toan-noi-bo\/","title":{"rendered":"2026\ub144\ub3c4 \ub0b4\ubd80 \uac10\uc0ac \uc808\ucc28"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">2026\ub144\uc5d0\ub294 \ub0b4\ubd80 \uac10\uc0ac \ud504\ub85c\uc138\uc2a4\uac00 \ub2e8\uc21c\ud788 \uaddc\uc815 \uc900\uc218 \uc810\uac80\uc5d0 \uadf8\uce58\uc9c0 \uc54a\uace0, \uae30\uc5c5\uc774 \ub179\uc0c9 \uacbd\uc81c\uc640 \uc778\uacf5\uc9c0\ub2a5\uc5d0 \uc801\uc751\ud558\ub3c4\ub85d \uc9c0\uc6d0\ud558\ub294 \uc804\ub7b5\uc801 \uc870\ub825\uc790\ub85c \uac70\ub4ed\ub0a0 \uac83\uc785\ub2c8\ub2e4. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-05-2019-ND-CP-quy-dinh-ve-kiem-toan-noi-bo-315316.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ubc95\ub839 05\/2019\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> IIA 2025-2026 \ud45c\uc900\uc5d0 \ub530\ub77c, \uacac\uace0\ud55c \ud1b5\uc81c \ud504\ub85c\uc138\uc2a4\ub97c \uad6c\ucd95\ud558\ub294 \uac83\uc740 \ud22c\uc790\uc790\uc640 \uaddc\uc81c \ub2f9\uad6d\uc758 \uc2e0\ub8b0\ub97c \uc720\uc9c0\ud558\ub294 \ub370 \ud544\uc218\uc801\uc785\ub2c8\ub2e4. \uc2e4\uc81c\ub85c, \uc9c0\uc18d\uc801\uc778 \uac10\uc0ac \uae30\uc220\uc744 \uc801\uc6a9\ud558\ub294 \uae30\uc5c5\uc740 \ucd5c\ub300 85% \uaddc\ubaa8\uc758 \uc2dc\uc2a4\ud15c\uc801 \uc704\ud5d8\uc744 \uc870\uae30\uc5d0 \uac10\uc9c0\ud558\uc5ec \uc7ac\uc815\uc801 \uc190\uc2e4\uc744 \uc608\ubc29\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">2026\ub144 \ub0b4\ubd80 \uac10\uc0ac \uad00\ud589\uc740 \uae30\uc5c5\uc774 ESG \ubc0f \uc0ac\uc774\ubc84 \ubcf4\uc548\uacfc \uac19\uc740 \ube44\uc7ac\ubb34\uc801 \uc704\ud5d8\uc5d0 \ub300\ud55c \uc2ec\uce35\uc801\uc778 \ud3c9\uac00\ub97c \uc218\ud589\ud558\ub3c4\ub85d \uc694\uad6c\ud569\ub2c8\ub2e4. \ubc95\ub839 05\ud638 \uc81c10\uc870\ub294 \ubc95\uc801 \ud2c0\ub85c\uc11c \uc720\uc9c0\ub418\uc9c0\ub9cc, \uc2e4\ud589 \ubc29\uc2dd\uc740 \uc2e4\uc2dc\uac04 \uc704\ud5d8 \uae30\ubc18 \uac10\uc0ac\ub85c \ud06c\uac8c \uc804\ud658\ub418\uc5c8\uc2b5\ub2c8\ub2e4. \uacc4\ud68d\ubd80\ud130 \ubaa8\ub2c8\ud130\ub9c1\uae4c\uc9c0 5\ub2e8\uacc4\ub97c \uc644\ubcbd\ud558\uac8c \uc774\ud589\ud558\uba74 \uc790\uc0b0\uc744 \ubcf4\ud638\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uc790\uc6d0\uc744 \ucd5c\uc801\ud654\ud558\uace0 \ubcc0\ub3d9\uc131\uc774 \ud070 \ube44\uc988\ub2c8\uc2a4 \ud658\uacbd\uc5d0 \ub300\ud55c \uc801\uc751\ub825\uc744 \uac15\ud654\ud560 \uc218 \uc788\uc2b5\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\/quy-trinh-kiem-toan-noi-bo\/#Quy_trinh_kiem_toan_noi_bo_la_gi_va_tai_sao_can_tuan_thu\" >\ub0b4\ubd80 \uac10\uc0ac \uc808\ucc28\ub780 \ubb34\uc5c7\uc774\uba70, \uc65c \uc774 \uc808\ucc28\ub97c \ub530\ub77c\uc57c \ud558\ub294\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\/quy-trinh-kiem-toan-noi-bo\/#Khung_phap_ly_dieu_chinh_quy_trinh_kiem_toan_noi_bo_nam_2026\" >2026\ub144 \ub0b4\ubd80 \uac10\uc0ac \uc808\ucc28\ub97c \uaddc\uc728\ud558\ub294 \ubc95\uc801 \uccb4\uacc4<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/quy-trinh-kiem-toan-noi-bo\/#Buoc_1_Lap_ke_hoach_kiem_toan_Internal_Audit_Planning\" >1\ub2e8\uacc4: \ub0b4\ubd80 \uac10\uc0ac \uacc4\ud68d \uc218\ub9bd<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/quy-trinh-kiem-toan-noi-bo\/#Xac_dinh_muc_tieu_va_pham_vi_kiem_toan\" >\uac10\uc0ac\uc758 \ubaa9\ud45c\uc640 \ubc94\uc704\ub97c \uc815\uc758\ud558\uc2ed\uc2dc\uc624.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/quy-trinh-kiem-toan-noi-bo\/#Phan_tich_rui_ro_dua_tren_du_lieu_lon_Big_Data\" >\ube45\ub370\uc774\ud130 \uae30\ubc18 \uc704\ud5d8 \ubd84\uc11d.<\/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\/quy-trinh-kiem-toan-noi-bo\/#Phan_cong_nhan_su_da_linh_vuc\" >\ub2e4\ubd84\uc57c \uc778\ub825 \ubc30\uce58<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/quy-trinh-kiem-toan-noi-bo\/#Buoc_2_Thuc_hien_kiem_toan_Fieldwork\" >2\ub2e8\uacc4: \uac10\uc0ac \uc2e4\uc2dc (\ud604\uc7a5 \uc870\uc0ac)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/quy-trinh-kiem-toan-noi-bo\/#Thu_thap_bang_chung_bang_cong_nghe\" >\uae30\uc220\uc744 \ud65c\uc6a9\ud55c \uc99d\uac70 \uc218\uc9d1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/quy-trinh-kiem-toan-noi-bo\/#Chu_trong_kiem_soat_rui_ro_cong_nghe\" >\uae30\uc220\uc801 \uc704\ud5d8 \uad00\ub9ac\uc5d0 \uc9d1\uc911\ud558\uc138\uc694.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/quy-trinh-kiem-toan-noi-bo\/#Buoc_3_Lap_bao_cao_kiem_toan_Audit_Reporting\" >3\ub2e8\uacc4: \uac10\uc0ac \ubcf4\uace0\uc11c \uc791\uc131 (\uac10\uc0ac \ubcf4\uace0)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/quy-trinh-kiem-toan-noi-bo\/#Tong_hop_va_phan_loai_rui_ro_theo_Dashboard\" >\ub300\uc2dc\ubcf4\ub4dc\ub97c \uc0ac\uc6a9\ud558\uc5ec \uc704\ud5d8\uc744 \uc885\ud569\ud558\uace0 \ubd84\ub958\ud569\ub2c8\ub2e4.<\/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\/quy-trinh-kiem-toan-noi-bo\/#De_xuat_giai_phap_mang_tinh_cong_nghe\" >\uae30\uc220\uc801 \ud574\uacb0\ucc45 \uc81c\uc2dc<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/quy-trinh-kiem-toan-noi-bo\/#Cau_truc_bao_cao_hien_dai\" >\ud604\ub300 \ubcf4\uace0\uc11c \uad6c\uc870<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/quy-trinh-kiem-toan-noi-bo\/#Buoc_4_Theo_doi_sau_kiem_toan_Follow-up\" >4\ub2e8\uacc4: \uac10\uc0ac \ud6c4 \ud6c4\uc18d \uc870\uce58<\/a><\/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\/quy-trinh-kiem-toan-noi-bo\/#Buoc_5_Luu_tru_ho_so_kiem_toan_Documentation\" >5\ub2e8\uacc4: \ubb38\uc11c\ud654<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/quy-trinh-kiem-toan-noi-bo\/#Nhung_xu_huong_kiem_toan_noi_bo_dan_dau_nam_2026\" >2026\ub144 \uc8fc\uc694 \ub0b4\ubd80 \uac10\uc0ac \ud2b8\ub80c\ub4dc<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/quy-trinh-kiem-toan-noi-bo\/#Nhung_sai_lam_thuong_gap_khi_trien_khai_quy_trinh_kiem_toan_noi_bo\" >\ub0b4\ubd80 \uac10\uc0ac \uc808\ucc28\ub97c \uc2dc\ud589\ud560 \ub54c \ud754\ud788 \uc800\uc9c0\ub974\ub294 \uc2e4\uc218.<\/a><\/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\/quy-trinh-kiem-toan-noi-bo\/#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-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/quy-trinh-kiem-toan-noi-bo\/#Cac_dich_vu_khac\" >\uae30\ud0c0 \uc11c\ube44\uc2a4<\/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\/quy-trinh-kiem-toan-noi-bo\/#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-21\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/quy-trinh-kiem-toan-noi-bo\/#Cau_hoi_thuong_gap_ve_quy_trinh_kiem_toan_noi_bo_2026\" >2026\ub144 \ub0b4\ubd80 \uac10\uc0ac \ud504\ub85c\uc138\uc2a4 \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-22\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/quy-trinh-kiem-toan-noi-bo\/#Chi_phi_xay_dung_quy_trinh_kiem_toan_noi_bo_co_cao_khong\" >\ub0b4\ubd80 \uac10\uc0ac \ud504\ub85c\uc138\uc2a4\ub97c \uad6c\ucd95\ud558\ub294 \ub370 \ube44\uc6a9\uc774 \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-23\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/quy-trinh-kiem-toan-noi-bo\/#Doanh_nghiep_nho_co_can_thuc_hien_quy_trinh_nay_khong\" >\uc911\uc18c\uae30\uc5c5\ub3c4 \uc774 \uc808\ucc28\ub97c \uc2dc\ud589\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-24\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/quy-trinh-kiem-toan-noi-bo\/#Lam_sao_de_KTV_cap_nhat_kip_kien_thuc_ve_AI_va_ESG\" >\uae30\uc220 \uc804\ubb38\uac00\ub4e4\uc740 \uc5b4\ub5bb\uac8c \uc778\uacf5\uc9c0\ub2a5\uacfc ESG\uc5d0 \ub300\ud55c \ucd5c\uc2e0 \uc9c0\uc2dd\uc744 \uc720\uc9c0\ud560 \uc218 \uc788\uc744\uae4c\uc694?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_kiem_toan_noi_bo_la_gi_va_tai_sao_can_tuan_thu\"><\/span><b>\ub0b4\ubd80 \uac10\uc0ac \uc808\ucc28\ub780 \ubb34\uc5c7\uc774\uba70, \uc65c \uc774 \uc808\ucc28\ub97c \ub530\ub77c\uc57c \ud558\ub294\uac00?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4919\" aria-describedby=\"caption-attachment-4919\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4919\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-kiem-toan-noi-bo-la-gi-va-tai-sao-can-tuan-thu.jpg\" alt=\"Quy tr\u00ecnh ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 g\u00ec v\u00e0 t\u1ea1i sao c\u1ea7n tu\u00e2n th\u1ee7\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-kiem-toan-noi-bo-la-gi-va-tai-sao-can-tuan-thu.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-kiem-toan-noi-bo-la-gi-va-tai-sao-can-tuan-thu-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-kiem-toan-noi-bo-la-gi-va-tai-sao-can-tuan-thu-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-kiem-toan-noi-bo-la-gi-va-tai-sao-can-tuan-thu-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-kiem-toan-noi-bo-la-gi-va-tai-sao-can-tuan-thu-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4919\" class=\"wp-caption-text\">\ub0b4\ubd80 \uac10\uc0ac \uc808\ucc28\ub780 \ubb34\uc5c7\uc774\uba70, \uc65c \uc774 \uc808\ucc28\ub97c \ub530\ub77c\uc57c \ud558\ub294\uac00?<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">2026\ub144\uae4c\uc9c0 \ub0b4\ubd80 \uac10\uc0ac \ud504\ub85c\uc138\uc2a4\uc758 \uac1c\ub150\uc740 \ud06c\uac8c \ud655\uc7a5\ub420 \uac83\uc785\ub2c8\ub2e4. \uc774\ub294 \uc704\ud5d8 \uad00\ub9ac\uc758 \ud6a8\uacfc\uc131\uc744 \uac80\ud1a0\ud558\uc5ec \uac00\uce58\ub97c \ucc3d\ucd9c\ud558\ub294 \ub3c5\ub9bd\uc801\uc778 \uc790\ubb38 \ubc0f \ubcf4\uc99d \ud65c\ub3d9\uc73c\ub85c \ubc1c\uc804\ud560 \uac83\uc774\uba70, \uae30\uc5c5\uc758 &quot;\uc870\uae30 \uacbd\ubcf4 \uc2dc\uc2a4\ud15c&quot;\uacfc \uc720\uc0ac\ud55c \uc5ed\ud560\uc744 \uc218\ud589\ud560 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc774 \uc808\ucc28\ub97c \uc900\uc218\ud558\uba74 \uae30\uc5c5\uc5d0 \ub2e4\uc74c\uacfc \uac19\uc740 \uc774\uc810\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uad6d\uc138\uccad\uacfc \uc99d\uad8c\uc704\uc6d0\ud68c\uc758 \uc5c4\uaca9\ud55c \uac10\ub3c5 \ud558\uc5d0 \uc7ac\ubb34 \uc815\ubcf4\uc758 \ud22c\uba85\uc131\uc744 \ubcf4\uc7a5\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud658\uacbd, \uc0ac\ud68c \ubc0f \uc9c0\ubc30\uad6c\uc870(ESG) \uae30\uc900\uc744 \ucda9\uc871\ud558\ub294 \uac83\uc774 \uc810\uc810 \ub354 \ud544\uc218 \uc694\uac74\uc774 \ub418\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \ubd84\uc57c\uc5d0\uc11c \uc778\uacf5\uc9c0\ub2a5(AI) \uc0ac\uc6a9\uc73c\ub85c \uc778\ud55c \ub370\uc774\ud130 \ubcf4\uc548 \ucde8\uc57d\uc810 \ubc0f \uc704\ud5d8\uc744 \uc870\uae30\uc5d0 \ud0d0\uc9c0\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uad6d\uc81c \uc2dc\uc7a5\uc5d0\uc11c \uc790\ubcf8\uc744 \uc870\ub2ec\ud558\uae30 \uc704\ud55c \uc2e0\ub8b0\ub3c4 \uac15\ud654.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Khung_phap_ly_dieu_chinh_quy_trinh_kiem_toan_noi_bo_nam_2026\"><\/span><b>2026\ub144 \ub0b4\ubd80 \uac10\uc0ac \uc808\ucc28\ub97c \uaddc\uc728\ud558\ub294 \ubc95\uc801 \uccb4\uacc4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4917\" aria-describedby=\"caption-attachment-4917\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4917\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Khung-phap-ly-dieu-chinh-quy-trinh-kiem-toan-noi-bo-nam-2026.jpg\" alt=\"Khung ph\u00e1p l\u00fd \u0111i\u1ec1u ch\u1ec9nh quy tr\u00ecnh ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 n\u0103m 2026\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Khung-phap-ly-dieu-chinh-quy-trinh-kiem-toan-noi-bo-nam-2026.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Khung-phap-ly-dieu-chinh-quy-trinh-kiem-toan-noi-bo-nam-2026-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Khung-phap-ly-dieu-chinh-quy-trinh-kiem-toan-noi-bo-nam-2026-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Khung-phap-ly-dieu-chinh-quy-trinh-kiem-toan-noi-bo-nam-2026-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Khung-phap-ly-dieu-chinh-quy-trinh-kiem-toan-noi-bo-nam-2026-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4917\" class=\"wp-caption-text\">2026\ub144 \ub0b4\ubd80 \uac10\uc0ac \uc808\ucc28\ub97c \uaddc\uc728\ud558\ub294 \ubc95\uc801 \uccb4\uacc4<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac\uc778\uc740 \uac10\uc0ac\uc758 \ud569\ubc95\uc131\uc744 \ubcf4\uc7a5\ud558\uae30 \uc704\ud574 \ucd5c\uc2e0 \ubc95\uaddc\ub97c \uc219\uc9c0\ud574\uc57c \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>2026\ub144 \ub0b4\ubd80 \uac10\uc0ac \uc808\ucc28\ub97c \uaddc\uc728\ud558\ub294 \ubc95\uc801 \uccb4\uacc4 \uc694\uc57d<\/b><\/caption>\n<tbody>\n<tr>\n<td><b>\ubc95\ub960 \ubb38\uc11c<\/b><\/td>\n<td><b>2026\ub144 \uc8fc\uc694 \uc911\uc810 \ubd84\uc57c<\/b><\/td>\n<td><b>\uc5c5\ub370\uc774\ud2b8 \ub178\ud2b8<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\ubc95\ub839 05\/2019\/ND-CP<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\ub0b4\ubd80 \uac10\uc0ac\uc5d0 \uad00\ud55c \uc758\ubb34 \uaddc\uc815<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\ud575\uc2ec \ubc95\uc801 \uccb4\uacc4<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\ud68c\ub78c 8\/2021\/TT-BTC<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8 \ub0b4\ubd80 \uac10\uc0ac \uae30\uc900<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uad6d\uc81c \ud45c\uc900 IIA\uc640 \ub3d9\ub4f1\ud568<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">ESG 2025 \uacb0\uc815<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc9c0\uc18d\uac00\ub2a5\ubc1c\uc804 \uc815\ubcf4 \uacf5\uac1c \ub85c\ub4dc\ub9f5.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uac10\uc0ac \ubc94\uc704\uc5d0 \ubbf8\uce58\ub294 \uc601\ud5a5<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\ud68c\uacc4\ubc95(\uac1c\uc815\ud310)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc804\uc790 \ubb38\uc11c \ubc0f \ub514\uc9c0\ud138 \uc11c\uba85\uc5d0 \uad00\ud55c \uc0c8\ub85c\uc6b4 \uaddc\uc815.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uaddc\uc815 \uc900\uc218 \ud655\uc778\uc758 \uadfc\uac70<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Buoc_1_Lap_ke_hoach_kiem_toan_Internal_Audit_Planning\"><\/span><b>1\ub2e8\uacc4: \ub0b4\ubd80 \uac10\uc0ac \uacc4\ud68d \uc218\ub9bd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2026\ub144 \ub0b4\ubd80 \uac10\uc0ac \ud504\ub85c\uc138\uc2a4\uc5d0\uc11c \uacc4\ud68d \ub2e8\uacc4\ub294 &quot;\ub514\uc9c0\ud138 \uc704\ud5d8 \ub9e4\ud551&quot; \ub2e8\uacc4\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Xac_dinh_muc_tieu_va_pham_vi_kiem_toan\"><\/span><b>\uac10\uc0ac\uc758 \ubaa9\ud45c\uc640 \ubc94\uc704\ub97c \uc815\uc758\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">2026\ub144 \uac10\uc0ac \ubaa9\ud45c\ub294 \uc7ac\ubb34 \uc218\uce58\uc5d0\ub9cc \uad6d\ud55c\ub418\uc9c0 \uc54a\uace0 \ub2e4\uc74c \uc0ac\ud56d\ub3c4 \ud3ec\ud568\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac1c\uc778\uc815\ubcf4 \ubcf4\uc548 \uaddc\uc815 \uc900\uc218 \uc5ec\ubd80 \uc810\uac80 (\ubc95\ub839 13\/2023\/ND-CP\uc5d0 \uc758\uac70).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud604\uc7ac \uae30\uc5c5\uc5d0\uc11c \ud65c\uc6a9\ub418\uace0 \uc788\ub294 AI \ub3c4\uad6c\uc758 \ud6a8\uacfc\uc131\uc744 \ud3c9\uac00\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc9c0\uc18d\uac00\ub2a5\uc131\uc744 \ubcf4\uc7a5\ud558\uae30 \uc704\ud574 \uacf5\uae09\ub9dd \ub0b4 \ud30c\ud2b8\ub108\ub97c \ud3ec\ud568\ud558\ub3c4\ub85d \ubc94\uc704\ub97c \ud655\ub300\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Phan_tich_rui_ro_dua_tren_du_lieu_lon_Big_Data\"><\/span><b>\ube45\ub370\uc774\ud130 \uae30\ubc18 \uc704\ud5d8 \ubd84\uc11d.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac\uc778\uc740 \ubd84\uc11d \uc54c\uace0\ub9ac\uc998\uc744 \uc0ac\uc6a9\ud558\uc5ec \uc704\ud5d8 &quot;\ud56b\uc2a4\ud31f&quot;\uc744 \uc2dd\ubcc4\ud569\ub2c8\ub2e4. \uc608\ub97c \ub4e4\uc5b4, \uad00\ub828 \ub2f9\uc0ac\uc790 \uac70\ub798\uac00 \ube44\uc815\uc0c1\uc801\uc73c\ub85c \uc99d\uac00\ud558\uba74 \uc2dc\uc2a4\ud15c\uc5d0\uc11c \uc790\ub3d9\uc73c\ub85c \ud50c\ub798\uadf8\ub97c \uc9c0\uc815\ud558\uc5ec \uac10\uc0ac\uc778\uc774 \ub0b4\ubd80 \uac10\uc0ac \uacfc\uc815\uc5d0\uc11c \uc870\uc0ac\uc5d0 \uc9d1\uc911\ud560 \uc218 \uc788\ub3c4\ub85d \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phan_cong_nhan_su_da_linh_vuc\"><\/span><b>\ub2e4\ubd84\uc57c \uc778\ub825 \ubc30\uce58<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ud604\ub300\uc801\uc778 \uac10\uc0ac\ud300\uc5d0\ub294 \ub2e4\uc74c \uad6c\uc131\uc6d0\uc758 \ucc38\uc5ec\uac00 \ud544\uc694\ud569\ub2c8\ub2e4:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \ubc0f \uc138\ubb34 \uc804\ubb38\uac00.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">IT \uac10\uc0ac\uc6d0.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud658\uacbd\uc601\ud5a5\ud3c9\uac00 \uc804\ubb38\uac00(ESG \uc804\ubb38\uac00).<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Buoc_2_Thuc_hien_kiem_toan_Fieldwork\"><\/span><b>2\ub2e8\uacc4: \uac10\uc0ac \uc2e4\uc2dc (\ud604\uc7a5 \uc870\uc0ac)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc774\ub54c \ub0b4\ubd80 \uac10\uc0ac \ud504\ub85c\uc138\uc2a4\ub294 \uc885\uc774 \uae30\ub85d \uac80\ud1a0\uc5d0\uc11c \uc2dc\uc2a4\ud15c \ubc0f \ub514\uc9c0\ud138 \ub370\uc774\ud130 \uac80\ud1a0\ub85c \uc804\ud658\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thu_thap_bang_chung_bang_cong_nghe\"><\/span><b>\uae30\uc220\uc744 \ud65c\uc6a9\ud55c \uc99d\uac70 \uc218\uc9d1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uae09\uc18d\ud55c \ub514\uc9c0\ud138\ud654 \uc2dc\ub300\uc5d0 \uac10\uc0ac \uc99d\uac70 \uc218\uc9d1 \ubc29\uc2dd\uc740 \uae30\uc220 \ud50c\ub7ab\ud3fc \uc911\uc2ec\uc73c\ub85c \ubcc0\ud654\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. 2026\ub144\uc758 \ub0b4\ubd80 \uac10\uc0ac\ub294 \uc885\uc774 \ubb38\uc11c\uc640 \uc218\ub3d9 \ubc29\uc2dd\uc5d0 \uc758\uc874\ud558\ub294 \ub300\uc2e0 \uc6d0\uaca9 \uc778\ud130\ubdf0, ERP \uc2dc\uc2a4\ud15c\uacfc\uc758 \uc9c1\uc811\uc801\uc778 \ud1b5\ud569, \uc790\ub3d9\ud654\ub41c \ud14c\uc2a4\ud2b8 \ub3c4\uad6c \ub4f1\uc744 \ud65c\uc6a9\ud560 \uac83\uc785\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc811\uadfc \ubc29\uc2dd\uc740 \uc99d\uac70\uc758 \uc2e0\ub8b0\uc131\uc744 \ub192\uc77c \ubfd0\ub9cc \uc544\ub2c8\ub77c \uac10\uc0ac\uc758 \ubc94\uc704\ub97c \ud655\uc7a5\ud558\uc5ec \ub354\uc6b1 \uc2e0\uc18d\ud558\uace0 \ud3ec\uad04\uc801\uc778 \uc704\ud5d8 \ud0d0\uc9c0\ub97c \uac00\ub2a5\ud558\uac8c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc6d0\uaca9 \uc778\ud130\ubdf0:<\/b><span style=\"font-weight: 400;\"> \uc2e0\ub8b0\uc131\uc744 \ud3c9\uac00\ud558\ub824\uba74 \ub179\ud654 \ubc0f \ud45c\uc815 \ubd84\uc11d \uae30\ub2a5\uc744 \uc81c\uacf5\ud558\ub294 \uc628\ub77c\uc778 \ud68c\uc758 \ud50c\ub7ab\ud3fc\uc744 \uc0ac\uc6a9\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ub370\uc774\ud130\ub97c \uc9c1\uc811 \ucd94\ucd9c\ud558\uc138\uc694:<\/b><span style=\"font-weight: 400;\"> \uacf5\uae09\uc5c5\uccb4\uac00 \uc778\uc1c4\ubb3c\uc744 \uc81c\uacf5\ud560 \ub54c\uae4c\uc9c0 \uae30\ub2e4\ub9b4 \ud544\uc694 \uc5c6\uc774 ERP \uc2dc\uc2a4\ud15c(SAP, Oracle, Bravo)\uc5d0 \uc5f0\uacb0\ud558\uc5ec \ub370\uc774\ud130\ub97c \uac80\uc0c9\ud558\uc138\uc694.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc790\ub3d9\ud654\ub41c \ud14c\uc2a4\ud2b8:<\/b><span style=\"font-weight: 400;\"> \uc774\uc804\ucc98\ub7fc \ubb34\uc791\uc704\ub85c \uc0d8\ud50c\uc744 \uc120\ud0dd\ud558\ub294 \ub300\uc2e0 \ud14c\uc2a4\ud2b8 \uc2a4\ud06c\ub9bd\ud2b8(\ubd07)\ub97c \uc0ac\uc6a9\ud558\uc5ec 100% \uac70\ub798\ub97c \ud655\uc778\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Chu_trong_kiem_soat_rui_ro_cong_nghe\"><\/span><b>\uae30\uc220\uc801 \uc704\ud5d8 \uad00\ub9ac\uc5d0 \uc9d1\uc911\ud558\uc138\uc694.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uae30\uc220\uc790\uac00 \ud655\uc778\ud560 \uc0ac\ud56d:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc2dc\uc2a4\ud15c \uc811\uadfc \uad8c\ud55c\uc740 \uae30\ub2a5\uc5d0 \ub530\ub77c \uc801\uc808\ud558\uac8c \uacc4\uce35\ud654\ub418\uc5b4 \uc788\uc2b5\ub2c8\uae4c?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc790\ub3d9 \ube44\uc6a9 \uacc4\uc0b0 \uc54c\uace0\ub9ac\uc998\uc5d0 \uc624\ub958\uac00 \uc788\uc2b5\ub2c8\uae4c?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub370\uc774\ud130 \ubc31\uc5c5 \ud504\ub85c\uc138\uc2a4\ub294 \uc7a5\uc560 \ubc1c\uc0dd \uc2dc \ubcf5\uad6c\ub97c \ubcf4\uc7a5\ud569\ub2c8\uae4c?<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Buoc_3_Lap_bao_cao_kiem_toan_Audit_Reporting\"><\/span><b>3\ub2e8\uacc4: \uac10\uc0ac \ubcf4\uace0\uc11c \uc791\uc131 (\uac10\uc0ac \ubcf4\uace0)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2026\ub144 \ub0b4\ubd80 \uac10\uc0ac \ud504\ub85c\uc138\uc2a4 \ubcf4\uace0\uc11c\ub294 \ub192\uc740 \uc218\uc900\uc758 \uc2dc\uac01\uc801 \uba85\ud655\uc131\uacfc \uc608\uce21 \uac00\ub2a5\uc131\uc744 \uc694\uad6c\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tong_hop_va_phan_loai_rui_ro_theo_Dashboard\"><\/span><b>\ub300\uc2dc\ubcf4\ub4dc\ub97c \uc0ac\uc6a9\ud558\uc5ec \uc704\ud5d8\uc744 \uc885\ud569\ud558\uace0 \ubd84\ub958\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc218\uc2ed \ud398\uc774\uc9c0\uc5d0 \ub2ec\ud558\ub294 \uc7a5\ud669\ud55c \ubb38\uc11c \ub300\uc2e0, \ubcf4\uace0\uc11c\ub294 \ub300\uc2dc\ubcf4\ub4dc\ub97c \ud1b5\ud574 \uc694\uc57d\ub418\uc5b4 \uc774\uc0ac\ud68c\uac00 \uace0\uc704\ud5d8 \uc601\uc5ed(\ub808\ub4dc\uc874)\uc744 \uc2e0\uc18d\ud558\uac8c \ud30c\uc545\ud560 \uc218 \uc788\ub3c4\ub85d \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"De_xuat_giai_phap_mang_tinh_cong_nghe\"><\/span><b>\uae30\uc220\uc801 \ud574\uacb0\ucc45 \uc81c\uc2dc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uad8c\uace0 \uc0ac\ud56d\uc740 \ub2e8\uc21c\ud788 &quot;\ubb38\uc11c \uc218\uc815\uc774 \ud544\uc694\ud558\ub2e4&quot;\ub294 \uac83\uc774 \uc544\ub2c8\ub77c, &quot;\ubc18\ubcf5\uc801\uc778 \uc624\ub958\ub97c \ubc29\uc9c0\ud558\uae30 \uc704\ud574 \uc18c\ud504\ud2b8\uc6e8\uc5b4\uc758 \uc790\ub3d9 \ub300\uc870 \uae30\ub2a5\uc744 \uc5c5\uadf8\ub808\uc774\ub4dc\ud574\uc57c \ud55c\ub2e4&quot;\ub294 \uac83\uc785\ub2c8\ub2e4. \uc774\ub294 \ub0b4\ubd80 \uac10\uc0ac \ud504\ub85c\uc138\uc2a4\uac00 \uc9c4\uc815\ud55c \uc6b4\uc601 \ud6a8\uc728\uc131\uc744 \ub2ec\uc131\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cau_truc_bao_cao_hien_dai\"><\/span><b>\ud604\ub300 \ubcf4\uace0\uc11c \uad6c\uc870<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc694\uc57d \ubcf4\uace0\uc11c:<\/b><span style=\"font-weight: 400;\"> CEO\/\uc774\uc0ac\ud68c\uc6a9 1\ud398\uc774\uc9c0 \uc694\uc57d \ubcf4\uace0\uc11c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc704\ud5d8 \uc9c0\ub3c4:<\/b><span style=\"font-weight: 400;\"> \ud574\ub2f9 \ubd80\ub300\uc758 \uc704\ud5d8 \uc9c0\ub3c4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc2e4\ud589 \uacc4\ud68d:<\/b><span style=\"font-weight: 400;\"> \uc2dc\uc815 \uc870\uce58\uc5d0 \ub300\ud55c \ucc45\uc784 \ubc0f \uae30\ud55c\uc744 \uc0c1\uc138\ud558\uac8c \uae30\uc220\ud55c \ub0b4\uc6a9\uc785\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Buoc_4_Theo_doi_sau_kiem_toan_Follow-up\"><\/span><b>4\ub2e8\uacc4: \uac10\uc0ac \ud6c4 \ud6c4\uc18d \uc870\uce58<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2026\ub144\uc5d0\ub294 \uac10\uc0ac \uad00\ub9ac \uc2dc\uc2a4\ud15c\uc744 \ud1b5\ud574 \ubaa8\ub2c8\ud130\ub9c1\uc774 \uc790\ub3d9\ud654\ub420 \uc608\uc815\uc785\ub2c8\ub2e4. \uac10\uc0ac \ub300\uc0c1 \uae30\uad00\uc740 \uc2dc\uc2a4\ud15c\uc5d0\uc11c \uc2dc\uc815 \uc870\uce58 \uc9c4\ud589 \uc0c1\ud669\uc744 \uc5c5\ub370\uc774\ud2b8\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub0b4\ubd80 \uac10\uc0ac \ud504\ub85c\uc138\uc2a4\ub294 \uad8c\uace0\uc0ac\ud56d \uc774\ud589 \uae30\ud55c\uc774 \uc9c0\ub09c \uacbd\uc6b0 \uc790\ub3d9\uc73c\ub85c \uc54c\ub9bc\uc744 \ubc1c\uc1a1\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Buoc_5_Luu_tru_ho_so_kiem_toan_Documentation\"><\/span><b>5\ub2e8\uacc4: \ubb38\uc11c\ud654<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac \uae30\ub85d\uc740 \ubcf4\uc548 \uc218\uc900\uc774 \ub9e4\uc6b0 \ub192\uc740 \ud074\ub77c\uc6b0\ub4dc \ucef4\ud4e8\ud305 \ud658\uacbd\uc5d0 \uc800\uc7a5\ub429\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc800\uc7a5 \ubc29\uc2dd\uc740 \ub514\uc9c0\ud138 \ubb38\uc11c \uc800\uc7a5 \uad00\ub828 \uaddc\uc815\uc744 \uc900\uc218\ud558\ubbc0\ub85c, \ub2f9\uad6d \uc694\uccad \uc2dc \uc2e0\uc18d\ud558\uac8c \uc790\ub8cc\ub97c \uac80\uc0c9\ud558\uac70\ub098 \ud6c4\uc18d \ub0b4\ubd80 \uac10\uc0ac \uacfc\uc815\uc5d0\uc11c \uacfc\uac70 \ub370\uc774\ud130\ub97c \uc0c1\ud638 \ucc38\uc870\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_xu_huong_kiem_toan_noi_bo_dan_dau_nam_2026\"><\/span><b>2026\ub144 \uc8fc\uc694 \ub0b4\ubd80 \uac10\uc0ac \ud2b8\ub80c\ub4dc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uacbd\uc7c1\uc5d0\uc11c \uc55e\uc11c\ub098\uac00\uae30 \uc704\ud574 \uae30\uc5c5\uc740 \ub2e4\uc74c \uc138 \uac00\uc9c0 \ud2b8\ub80c\ub4dc\uc5d0 \uc8fc\ubaa9\ud574\uc57c \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>2026\ub144 \uc8fc\uc694 \ub0b4\ubd80 \uac10\uc0ac \ud2b8\ub80c\ub4dc \uc694\uc57d.<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uacbd\ud5a5<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc8fc\uc694 \ud2b9\uc9d5<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc774\uc775<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">AI \uae30\ubc18 \uac10\uc0ac<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc778\uacf5\uc9c0\ub2a5\uc744 \ud65c\uc6a9\ud55c \uc790\ub3d9\ud654\ub41c \uc0ac\uae30 \ud0d0\uc9c0.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc815\ud655\ub3c4\ub97c 99%\uae4c\uc9c0 \ud5a5\uc0c1<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">ESG \uac10\uc0ac<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc9c0\uc18d\uac00\ub2a5\ubc1c\uc804\uc9c0\ud45c \uac10\uc0ac<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uce5c\ud658\uacbd \ud22c\uc790\uc790 \uc720\uce58<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc560\uc790\uc77c \uac10\uc0ac<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc9e7\uc740 \uae30\uac04 \ub3d9\uc548 \uc720\uc5f0\ud558\uac8c \uc9c4\ud589\ub418\ub294 \uac10\uc0ac.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc2dc\uc7a5 \ubcc0\ub3d9\uc5d0 \uc2e0\uc18d\ud558\uac8c \ub300\uc751\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_sai_lam_thuong_gap_khi_trien_khai_quy_trinh_kiem_toan_noi_bo\"><\/span><b>\ub0b4\ubd80 \uac10\uc0ac \uc808\ucc28\ub97c \uc2dc\ud589\ud560 \ub54c \ud754\ud788 \uc800\uc9c0\ub974\ub294 \uc2e4\uc218.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4918\" aria-describedby=\"caption-attachment-4918\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4918\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Nhung-sai-lam-thuong-gap-khi-trien-khai-quy-trinh-kiem-toan-noi-bo.jpg\" alt=\"Nh\u1eefng sai l\u1ea7m th\u01b0\u1eddng g\u1eb7p khi tri\u1ec3n khai quy tr\u00ecnh ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Nhung-sai-lam-thuong-gap-khi-trien-khai-quy-trinh-kiem-toan-noi-bo.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Nhung-sai-lam-thuong-gap-khi-trien-khai-quy-trinh-kiem-toan-noi-bo-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Nhung-sai-lam-thuong-gap-khi-trien-khai-quy-trinh-kiem-toan-noi-bo-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Nhung-sai-lam-thuong-gap-khi-trien-khai-quy-trinh-kiem-toan-noi-bo-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Nhung-sai-lam-thuong-gap-khi-trien-khai-quy-trinh-kiem-toan-noi-bo-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4918\" class=\"wp-caption-text\">\ub0b4\ubd80 \uac10\uc0ac \uc808\ucc28\ub97c \uc2dc\ud589\ud560 \ub54c \ud754\ud788 \uc800\uc9c0\ub974\ub294 \uc2e4\uc218.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uae30\uc220 \ubc1c\uc804\uc5d0\ub3c4 \ubd88\uad6c\ud558\uace0 \uacbd\uc601\uc0c1\uc758 \uc624\ub958\ub294 \uc5ec\uc804\ud788 \ube48\ubc88\ud558\uac8c \ubc1c\uc0dd\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ube44\uc7ac\ubb34\uc801 \uc704\ud5d8\uc744 \uacfc\uc18c\ud3c9\uac00\ud558\ub294 \uac83:<\/b><span style=\"font-weight: 400;\"> \ub3c8\uc5d0\ub9cc \uc9d1\uc911\ud558\uace0 \ud3c9\ud310\uacfc \ub370\uc774\ud130\uc5d0 \ub300\ud55c \uc704\ud5d8\uc744 \uac04\uacfc\ud558\ub294 \uac83.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ub178\ub798\ubc29 \uc9c4\ud589\uc790\ub294 \ube44\ud310\uc801 \uc0ac\uace0 \ub2a5\ub825\uc774 \ubd80\uc871\ud558\ub2e4.<\/b><span style=\"font-weight: 400;\"> \uc804\ubb38\uac00\uc758 \ud3c9\uac00 \uc5c6\uc774 \uae30\uacc4 \ubd84\uc11d \uacb0\uacfc\uc5d0 \uc9c0\ub098\uce58\uac8c \uc758\uc874\ud558\ub294 \uac83.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubd80\ud488\uc758 \uc800\ud56d:<\/b><span style=\"font-weight: 400;\"> \ud1b5\uc81c \ubb38\ud654\uac00 \ud655\ub9bd\ub418\uc9c0 \uc54a\uc73c\uba74 \ub0b4\ubd80 \uac10\uc0ac\uc5d0\uc11c \uc815\ubcf4\ub97c \uc218\uc9d1\ud558\uae30 \uc5b4\ub824\uc6cc\uc9d1\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\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;\">2026\ub144 \ub0b4\ubd80 \uac10\uc0ac \ud504\ub85c\uc138\uc2a4\ub294 \uc120\uc81c\uc801\uc774\uace0, \uae30\uc220\uc801\uc774\uba70, \uc9c0\uc18d \uac00\ub2a5\ud55c \uc0c8\ub85c\uc6b4 \uc0ac\uace0\ubc29\uc2dd\uc744 \uc694\uad6c\ud569\ub2c8\ub2e4. \uc62c\ubc14\ub978 \uc808\ucc28\ub97c \uc900\uc218\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uc774 \uac10\uc0ac\ub97c \ud53c\ud560 \uc218 \uc788\ub3c4\ub85d \ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uc0c1\ub2f9\ud55c \uacbd\uc7c1 \uc6b0\uc704\ub97c \ud655\ubcf4\ud558\ub294 \ub370\uc5d0\ub3c4 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \ubaa8\ub4e0 \uac10\uc0ac \ub2f4\ub2f9\uc790\uc640 \uad00\ub9ac\uc790\uc5d0\uac8c \uc788\uc5b4 \uc774 \ud504\ub85c\uc138\uc2a4\ub97c \uc219\ub2ec\ud558\ub294 \uac83\uc740 \uc870\uc9c1\uc758 \uc7a5\uae30\uc801\uc778 \ubc1c\uc804\uc744 \uc704\ud55c \uc911\uc694\ud55c \uc57d\uc18d\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p>\uadc0\uc0ac\uc758 \ube44\uc988\ub2c8\uc2a4\uc5d0 2026\ub144 \ud45c\uc900\uc5d0 \ub9de\ucdb0 \uc81c\uc5b4 \uc2dc\uc2a4\ud15c\uc744 \uc5c5\uadf8\ub808\uc774\ub4dc\ud560 \ud30c\ud2b8\ub108\uac00 \ud544\uc694\ud558\ub2e4\uba74, <strong data-start=\"82\" data-end=\"117\">MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c<\/strong> \uadc0\uc0ac\uc640 \ud30c\ud2b8\ub108\uc2ed\uc744 \ub9fa\uc744 \uc900\ube44\uac00 \ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4. MAN\uc740 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4, \uae30\uc220 \ud1b5\ud569 \ub0b4\ubd80 \uac10\uc0ac \ud504\ub85c\uc138\uc2a4 \uac1c\ubc1c, \uc704\ud5d8 \uad00\ub9ac \ucee8\uc124\ud305\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4. \ubca0\ud2b8\ub0a8 \uc2dc\uc7a5 \ubc0f \uad6d\uc81c \ud45c\uc900\uc5d0 \ub300\ud55c \uae4a\uc740 \uc774\ud574\ub97c \ubc14\ud0d5\uc73c\ub85c, MAN\uc740 \ub0b4\ubd80 \uac10\uc0ac\ub97c \ube44\uc988\ub2c8\uc2a4 \uac00\uce58 \ucc3d\ucd9c\uc758 \uc6d0\ub3d9\ub825\uc73c\ub85c \uc804\ud658\ud558\ub3c4\ub85d \uc9c0\uc6d0\ud569\ub2c8\ub2e4. \uc9c0\uae08 \ubc14\ub85c \uc5f0\ub77d\ud558\uc5ec \ubbf8\ub798\ub97c \uc704\ud55c \uacac\uace0\ud55c \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc744 \uad6c\ucd95\ud558\uc2ed\uc2dc\uc624.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_dich_vu_khac\"><\/span><b>\uae30\ud0c0 \uc11c\ube44\uc2a4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-tai-man\/\"><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-noi-bo-tron-goi\/\"><span style=\"font-weight: 400;\">\ub0b4\ubd80 \uac10\uc0ac \uc11c\ube44\uc2a4<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-danh-gia-he-thong-kiem-soat-noi-bo-tron-goi\/\"><span style=\"font-weight: 400;\">\ub0b4\ubd80\ud1b5\uc81c\uc2dc\uc2a4\ud15c \ud3c9\uac00 \uc11c\ube44\uc2a4<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-theo-yeu-cau-chuyen-sau\/\"><span style=\"font-weight: 400;\">\uc694\uccad\uc5d0 \ub530\ub978 \uac10\uc0ac \uc11c\ube44\uc2a4<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-thue-chuyen-nghiep\/\"><span style=\"font-weight: 400;\">\uc804\ubb38 \uc138\ubb34 \uac10\uc0ac \uc11c\ube44\uc2a4<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-xay-dung-toi-uu\/\"><span style=\"font-weight: 400;\">\uac74\uc124 \uac10\uc0ac \uc11c\ube44\uc2a4<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-quy-dinh\/\"><span style=\"font-weight: 400;\">\ud504\ub85c\uc81d\ud2b8 \uc815\uc0b0 \uac10\uc0ac \uc11c\ube44\uc2a4 \uc644\ub8cc<\/span><\/a><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>MAN \u2013 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_quy_trinh_kiem_toan_noi_bo_2026\"><\/span><b>2026\ub144 \ub0b4\ubd80 \uac10\uc0ac \ud504\ub85c\uc138\uc2a4 \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=\"Chi_phi_xay_dung_quy_trinh_kiem_toan_noi_bo_co_cao_khong\"><\/span>\ub0b4\ubd80 \uac10\uc0ac \ud504\ub85c\uc138\uc2a4\ub97c \uad6c\ucd95\ud558\ub294 \ub370 \ube44\uc6a9\uc774 \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\uae30\uc220 \ud22c\uc790\ub85c \uc778\ud574 \ucd08\uae30 \ube44\uc6a9\uc774 \uc0c1\ub2f9\ud560 \uc218 \uc788\uc9c0\ub9cc, \uc190\uc2e4 \ubc29\uc9c0 \ubc0f \ud504\ub85c\uc138\uc2a4 \ucd5c\uc801\ud654\ub97c \ud1b5\ud574 \uc5bb\ub294 \uc774\uc810 \ub355\ubd84\uc5d0 \uae30\uc5c5\uc740 1~2\ub144 \ub0b4\uc5d0 \ud22c\uc790\uae08\uc744 \ube60\ub974\uac8c \ud68c\uc218\ud560 \uc218 \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=\"Doanh_nghiep_nho_co_can_thuc_hien_quy_trinh_nay_khong\"><\/span>\uc911\uc18c\uae30\uc5c5\ub3c4 \uc774 \uc808\ucc28\ub97c \uc2dc\ud589\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\ubc95\uc801\uc73c\ub85c \uc758\ubb34 \uc0ac\ud56d\uc740 \uc544\ub2c8\uc9c0\ub9cc, \uc911\uc18c\uae30\uc5c5\uc740 \ud604\uae08 \ud750\ub984\uacfc \uc7ac\uace0\ub97c \ud6a8\uacfc\uc801\uc73c\ub85c \uad00\ub9ac\ud558\uace0 \ud655\uc7a5\uc744 \uc704\ud55c \uacac\uace0\ud55c \uae30\ubc18\uc744 \ub9c8\ub828\ud558\uae30 \uc704\ud574 \uac04\uc18c\ud654\ub41c \ub0b4\ubd80 \uac10\uc0ac \ud504\ub85c\uc138\uc2a4\ub97c \ub3c4\uc785\ud558\ub294 \uac83\uc774 \uc88b\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=\"Lam_sao_de_KTV_cap_nhat_kip_kien_thuc_ve_AI_va_ESG\"><\/span>\uae30\uc220 \uc804\ubb38\uac00\ub4e4\uc740 \uc5b4\ub5bb\uac8c \uc778\uacf5\uc9c0\ub2a5\uacfc ESG\uc5d0 \ub300\ud55c \ucd5c\uc2e0 \uc9c0\uc2dd\uc744 \uc720\uc9c0\ud560 \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\uc9c0\uc18d\uc801\uc778 \uad50\uc721 \uacc4\ud68d\uc774 \ud544\uc694\ud558\uba70, \uc804\ubb38 \ud68c\uacc4 \ub124\ud2b8\uc6cc\ud06c\uc640\uc758 \ud611\ub825\uc744 \ud1b5\ud574 \ucd5c\uc2e0 \ubc29\ubc95\ub860\uc744 \uc2b5\ub4dd\ud560 \uc218 \uc788\uc2b5\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\": \"Chi ph\u00ed x\u00e2y d\u1ef1ng quy tr\u00ecnh ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u00f3 cao kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Chi ph\u00ed ban \u0111\u1ea7u c\u00f3 th\u1ec3 \u0111\u00e1ng k\u1ec3 do \u0111\u1ea7u t\u01b0 c\u00f4ng ngh\u1ec7, nh\u01b0ng l\u1ee3i \u00edch mang l\u1ea1i t\u1eeb vi\u1ec7c ng\u0103n ch\u1eb7n th\u1ea5t tho\u00e1t v\u00e0 t\u1ed1i \u01b0u quy tr\u00ecnh s\u1ebd gi\u00fap doanh nghi\u1ec7p ho\u00e0n v\u1ed1n nhanh ch\u00f3ng trong v\u00f2ng 1-2 n\u0103m.\"\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 nh\u1ecf c\u00f3 c\u1ea7n th\u1ef1c hi\u1ec7n quy tr\u00ecnh n\u00e0y kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"D\u00f9 kh\u00f4ng b\u1eaft bu\u1ed9c theo ph\u00e1p lu\u1eadt, c\u00e1c SMEs v\u1eabn n\u00ean \u00e1p d\u1ee5ng quy tr\u00ecnh ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 gi\u1ea3n l\u01b0\u1ee3c \u0111\u1ec3 qu\u1ea3n tr\u1ecb t\u1ed1t d\u00f2ng ti\u1ec1n v\u00e0 t\u1ed3n kho, t\u1ea1o n\u1ec1n t\u1ea3ng v\u1eefng ch\u1eafc \u0111\u1ec3 m\u1edf r\u1ed9ng quy m\u00f4.\"\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\": \"L\u00e0m sao \u0111\u1ec3 KTV c\u1eadp nh\u1eadt k\u1ecbp ki\u1ebfn th\u1ee9c v\u1ec1 AI v\u00e0 ESG?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u1ea7n c\u00f3 k\u1ebf ho\u1ea1ch \u0111\u00e0o t\u1ea1o li\u00ean t\u1ee5c v\u00e0 c\u00f3 th\u1ec3 ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c m\u1ea1ng l\u01b0\u1edbi k\u1ebf to\u00e1n chuy\u00ean nghi\u1ec7p \u0111\u1ec3 ti\u1ebfp c\u1eadn c\u00e1c ph\u01b0\u01a1ng ph\u00e1p lu\u1eadn m\u1edbi nh\u1ea5t.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>Quy tr\u00ecnh ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 n\u0103m 2026 kh\u00f4ng c\u00f2n ch\u1ec9 d\u1eebng \u1edf ki\u1ec3m tra tu\u00e2n th\u1ee7 m\u00e0 \u0111\u00e3 tr\u1edf th\u00e0nh tr\u1ee3 l\u00fd chi\u1ebfn l\u01b0\u1ee3c, h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p th\u00edch \u1ee9ng v\u1edbi kinh t\u1ebf xanh v\u00e0 AI. Theo Ngh\u1ecb \u0111\u1ecbnh 05\/2019\/N\u0110-CP v\u00e0 chu\u1ea9n m\u1ef1c IIA 2025\u20132026, vi\u1ec7c x\u00e2y d\u1ef1ng quy tr\u00ecnh ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4920,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1,4,25],"tags":[],"class_list":["post-4915","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-kiem-toan-bao-cao-tai-chinh","category-tin-tuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4915","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=4915"}],"version-history":[{"count":2,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4915\/revisions"}],"predecessor-version":[{"id":4921,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4915\/revisions\/4921"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/4920"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=4915"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=4915"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=4915"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}