{"id":5283,"date":"2026-03-13T02:33:59","date_gmt":"2026-03-13T09:33:59","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=5283"},"modified":"2026-03-13T02:33:59","modified_gmt":"2026-03-13T09:33:59","slug":"kiem-toan-he-thong-kiem-soat-noi-bo","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-he-thong-kiem-soat-noi-bo\/","title":{"rendered":"\ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c \uac10\uc0ac"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\ub0b4\ubd80\ud1b5\uc81c \uc2dc\uc2a4\ud15c \uac10\uc0ac\ub294 \uae30\uc5c5 \ub0b4 \uc704\ud5d8 \uad00\ub9ac \ud504\ub85c\uc138\uc2a4\uc758 \ud6a8\uacfc\uc131\uacfc \ud6a8\uc728\uc131\uc744 \ubcf4\uc7a5\ud558\uae30 \uc704\ud55c \ub3c5\ub9bd\uc801\uc774\uace0 \uac1d\uad00\uc801\uc778 \ud3c9\uac00\uc785\ub2c8\ub2e4. \uae09\uc18d\ub3c4\ub85c \ubc1c\uc804\ud558\ub294 \ub514\uc9c0\ud138 \uacbd\uc81c \ud658\uacbd\uc5d0\uc11c \ub0b4\ubd80\ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc744 \uad6c\ucd95\ud558\ub294 \uac83\uc740 \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4. <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/he-thong-kiem-toan-noi-bo\/\"><span style=\"font-weight: 400;\">\ub0b4\ubd80\ud1b5\uc81c\uc2dc\uc2a4\ud15c(ICS)<\/span><\/a><span style=\"font-weight: 400;\"> \ud0c4\ud0c4\ud55c \uc7ac\uc815 \uae30\ubc18\uc740 \uc790\uc0b0\uc744 \ubcf4\ud638\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \ubfd0\ub9cc \uc544\ub2c8\ub77c \ubca0\ud2b8\ub0a8\uc758 \ud604\ud589 \ud68c\uacc4, \uac10\uc0ac \ubc0f \uc138\uae08 \uaddc\uc815\uc744 \uc900\uc218\ud558\uae30 \uc704\ud55c \ud544\uc218 \uc870\uac74\uc774\uae30\ub3c4 \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uad6d\uc81c \ud68c\uacc4 \uac10\uc0ac \uae30\uad00\uc758 \uc870\uc0ac\uc5d0 \ub530\ub974\uba74, \uc7ac\ubb34\uc81c\ud45c\uc0c1\uc758 751\uac74 \uc774\uc0c1\uc758 TP3T \uc911\uc694 \uc624\ub958\ub294 \ub0b4\ubd80 \ud1b5\uc81c \ubd80\uc2e4\uc5d0\uc11c \ube44\ub86f\ub429\ub2c8\ub2e4. \ubca0\ud2b8\ub0a8\uc758 \uacbd\uc6b0, <\/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;\"> \ub0b4\ubd80 \uac10\uc0ac\ub294 \uacf5\uc775 \ub2e8\uccb4 \ubc0f \uad6d\uc601 \uae30\uc5c5\uc5d0 \ub300\ud574 \ud2b9\ubcc4\ud788 \uc758\ubb34\uc801\uc778 \uc694\uac74\uc744 \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc815\uae30\uc801\uc778 \uac10\uc0ac\ub97c \ud1b5\ud574 \uacbd\uc601\uc9c4\uc740 \uc6b4\uc601 \uc131\uacfc\uc5d0 \ub300\ud55c \ud3ec\uad04\uc801\uc778 \uac1c\uc694\ub97c \uc5bb\uace0 \uc7a0\uc7ac\uc801\uc778 \ubc95\uc801 \uc704\ud5d8\uc744 \uc608\ubc29\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc544\ub798\uc5d0\uc11c \uc774 \uc804\ubb38\uc801\uc778 \ud504\ub85c\uc138\uc2a4\ub97c \uc790\uc138\ud788 \uc0b4\ud3b4\ubcf4\uaca0\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\/kiem-toan-he-thong-kiem-soat-noi-bo\/#Ban_chat_cua_kiem_toan_he_thong_kiem_soat_noi_bo_trong_doanh_nghiep\" >\uae30\uc5c5 \ub0b4\ubd80\ud1b5\uc81c\uc2dc\uc2a4\ud15c \uac10\uc0ac\uc758 \ubcf8\uc9c8.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-he-thong-kiem-soat-noi-bo\/#Tam_quan_trong_doi_voi_quan_tri_rui_ro_va_thue\" >\uc704\ud5d8 \uad00\ub9ac \ubc0f \uc138\uae08 \uce21\uba74\uc5d0\uc11c\uc758 \uc911\uc694\uc131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-he-thong-kiem-soat-noi-bo\/#Moi_lien_he_giua_kiem_soat_noi_bo_va_kiem_toan_bao_cao_tai_chinh\" >\ub0b4\ubd80 \ud1b5\uc81c\uc640 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uac04\uc758 \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-he-thong-kiem-soat-noi-bo\/#Khung_phap_ly_dieu_chinh_hoat_dong_kiem_toan_he_thong_kiem_soat_noi_bo\" >\ub0b4\ubd80\ud1b5\uc81c\uc2dc\uc2a4\ud15c \uac10\uc0ac\uc5d0 \uad00\ud55c \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-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-he-thong-kiem-soat-noi-bo\/#Quy_trinh_thuc_hien_kiem_toan_he_thong_kiem_soat_noi_bo_chuyen_nghiep\" >\uc804\ubb38\uc801\uc778 \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c \uac10\uc0ac \uc808\ucc28<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-he-thong-kiem-soat-noi-bo\/#Giai_doan_lap_ke_hoach_va_khao_sat_he_thong\" >\uacc4\ud68d \ubc0f \uc2dc\uc2a4\ud15c \uc870\uc0ac \ub2e8\uacc4<\/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-he-thong-kiem-soat-noi-bo\/#Giai_doan_danh_gia_thiet_ke_cua_cac_chot_kiem_soat\" >\uc810\uac80 \uc9c0\uc810\uc5d0 \ub300\ud55c \uc124\uacc4 \ud3c9\uac00 \ub2e8\uacc4<\/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-he-thong-kiem-soat-noi-bo\/#Giai_doan_thu_nghiem_van_hanh_Test_of_Controls\" >\uc6b4\uc601 \ud14c\uc2a4\ud2b8 \ub2e8\uacc4 (\uc81c\uc5b4 \ud14c\uc2a4\ud2b8)<\/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\/kiem-toan-he-thong-kiem-soat-noi-bo\/#Giai_doan_tong_hop_va_lap_bao_cao_kien_nghi\" >\uad8c\uace0\uc548 \ubcf4\uace0\uc11c\ub97c \uc791\uc131\ud558\uace0 \uc900\ube44\ud558\ub294 \ub2e8\uacc4.<\/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\/kiem-toan-he-thong-kiem-soat-noi-bo\/#Cac_thanh_phan_trong_yeu_cua_he_thong_kiem_soat_noi_bo_theo_chuan_COSO\" >COSO \uae30\uc900\uc5d0 \ub530\ub978 \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc758 \uc8fc\uc694 \uad6c\uc131 \uc694\uc18c.<\/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\/kiem-toan-he-thong-kiem-soat-noi-bo\/#Moi_truong_kiem_soat_Control_Environment\" >\uc81c\uc5b4 \ud658\uacbd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-he-thong-kiem-soat-noi-bo\/#Quy_trinh_danh_gia_rui_ro_Risk_Assessment\" >\uc704\ud5d8 \ud3c9\uac00 \ud504\ub85c\uc138\uc2a4<\/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\/kiem-toan-he-thong-kiem-soat-noi-bo\/#Cac_hoat_dong_kiem_soat_Control_Activities\" >\ud1b5\uc81c \ud65c\ub3d9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-he-thong-kiem-soat-noi-bo\/#He_thong_thong_tin_va_truyen_thong\" >\uc815\ubcf4 \ubc0f \ud1b5\uc2e0 \uc2dc\uc2a4\ud15c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-he-thong-kiem-soat-noi-bo\/#Hoat_dong_giam_sat_Monitoring\" >\ubaa8\ub2c8\ud130\ub9c1 \ud65c\ub3d9<\/a><\/li><\/ul><\/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\/kiem-toan-he-thong-kiem-soat-noi-bo\/#Phan_tich_cac_rui_ro_pho_bien_khi_thieu_kiem_toan_he_thong_kiem_soat_noi_bo\" >\ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c \uac10\uc0ac \ubd80\uc871\uacfc \uad00\ub828\ub41c \uc77c\ubc18\uc801\uc778 \uc704\ud5d8 \ubd84\uc11d.<\/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\/kiem-toan-he-thong-kiem-soat-noi-bo\/#Loi_ich_vuot_troi_khi_trien_khai_kiem_toan_he_thong_kiem_soat_noi_bo_dinh_ky\" >\uc815\uae30\uc801\uc778 \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c \uac10\uc0ac \uc2e4\uc2dc\uc758 \ud0c1\uc6d4\ud55c \uc774\uc810.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-he-thong-kiem-soat-noi-bo\/#Toi_uu_hoa_hieu_qua_hoat_dong_kinh_doanh\" >\ube44\uc988\ub2c8\uc2a4 \uc131\uacfc \ucd5c\uc801\ud654<\/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-he-thong-kiem-soat-noi-bo\/#Dam_bao_tinh_tuan_thu_phap_luat_va_thue\" >\ubc95\ub960 \ubc0f \uc138\uae08 \uc900\uc218 \ubcf4\uc7a5.<\/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-he-thong-kiem-soat-noi-bo\/#Tang_cuong_uy_tin_voi_cac_ben_lien_quan\" >\uc774\ud574\uad00\uacc4\uc790\ub4e4\uc758 \uc2e0\ub8b0\ub3c4\ub97c \ub192\uc774\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-21\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-he-thong-kiem-soat-noi-bo\/#Nhung_thach_thuc_thuong_gap_va_giai_phap_toi_uu\" >\uc77c\ubc18\uc801\uc778 \ubb38\uc81c\uc810\uacfc \ucd5c\uc801\uc758 \ud574\uacb0\ucc45<\/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\/kiem-toan-he-thong-kiem-soat-noi-bo\/#Su_thieu_hop_tac_tu_cac_bo_phan_chuc_nang\" >\uae30\ub2a5 \ubd80\uc11c\ub4e4\uc758 \ud611\uc870 \ubd80\uc871<\/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\/kiem-toan-he-thong-kiem-soat-noi-bo\/#Han_che_ve_nguon_luc_va_chuyen_mon\" >\uc790\uc6d0 \ubc0f \uc804\ubb38\uc131 \ubd80\uc871.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-he-thong-kiem-soat-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-25\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-he-thong-kiem-soat-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-26\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-he-thong-kiem-soat-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-27\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-he-thong-kiem-soat-noi-bo\/#Cau_hoi_thuong_gap_ve_kiem_toan_he_thong_kiem_soat_noi_bo\" >\ub0b4\ubd80\ud1b5\uc81c\uc2dc\uc2a4\ud15c \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-28\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-he-thong-kiem-soat-noi-bo\/#Doanh_nghiep_tu_nhan_khong_niem_yet_co_bat_buoc_phai_thuc_hien_kiem_toan_he_thong_kiem_soat_noi_bo_khong\" >\ube44\uc0c1\uc7a5 \ubbfc\uac04 \uae30\uc5c5\ub3c4 \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c \uac10\uc0ac\ub97c \uc2e4\uc2dc\ud574\uc57c \ud569\ub2c8\uae4c?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-he-thong-kiem-soat-noi-bo\/#Chi_phi_thuc_hien_mot_cuoc_kiem_toan_he_thong_kiem_soat_noi_bo_la_bao_nhieu\" >\ub0b4\ubd80\ud1b5\uc81c\uc2dc\uc2a4\ud15c \uac10\uc0ac\ub97c \uc2e4\uc2dc\ud558\ub294 \ub370 \ub4dc\ub294 \ube44\uc6a9\uc740 \uc5bc\ub9c8\uc785\ub2c8\uae4c?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-he-thong-kiem-soat-noi-bo\/#Kiem_toan_he_thong_kiem_soat_noi_bo_mat_bao_lau\" >\ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c \uac10\uc0ac\uc5d0\ub294 \uc5bc\ub9c8\ub098 \uc2dc\uac04\uc774 \uac78\ub9bd\ub2c8\uae4c?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Ban_chat_cua_kiem_toan_he_thong_kiem_soat_noi_bo_trong_doanh_nghiep\"><\/span><b>\uae30\uc5c5 \ub0b4\ubd80\ud1b5\uc81c\uc2dc\uc2a4\ud15c \uac10\uc0ac\uc758 \ubcf8\uc9c8.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5284\" aria-describedby=\"caption-attachment-5284\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5284\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Ban-chat-cua-kiem-toan-he-thong-kiem-soat-noi-bo-trong-doanh-nghiep.jpg\" alt=\"B\u1ea3n ch\u1ea5t c\u1ee7a ki\u1ec3m to\u00e1n h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 trong doanh nghi\u1ec7p\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Ban-chat-cua-kiem-toan-he-thong-kiem-soat-noi-bo-trong-doanh-nghiep.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Ban-chat-cua-kiem-toan-he-thong-kiem-soat-noi-bo-trong-doanh-nghiep-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Ban-chat-cua-kiem-toan-he-thong-kiem-soat-noi-bo-trong-doanh-nghiep-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Ban-chat-cua-kiem-toan-he-thong-kiem-soat-noi-bo-trong-doanh-nghiep-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Ban-chat-cua-kiem-toan-he-thong-kiem-soat-noi-bo-trong-doanh-nghiep-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5284\" class=\"wp-caption-text\">\uae30\uc5c5 \ub0b4\ubd80\ud1b5\uc81c\uc2dc\uc2a4\ud15c \uac10\uc0ac\uc758 \ubcf8\uc9c8.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c \uac10\uc0ac\ub294 \ub2e8\uc21c\ud788 \ud68c\uacc4 \uc7a5\ubd80\uc758 \uc22b\uc790\ub97c \ud655\uc778\ud558\ub294 \uac83\uc774 \uc544\ub2d9\ub2c8\ub2e4. \ubb38\uc11c \uc2b9\uc778\ubd80\ud130 \uc7ac\ubb34 \uad00\ub9ac \uad8c\ud55c \uc704\uc784\uc5d0 \uc774\ub974\uae30\uae4c\uc9c0 \uae30\uc5c5 \uc6b4\uc601\uc758 \ubaa8\ub4e0 \uacfc\uc815\uc744 \ud3c9\uac00\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. \ud575\uc2ec \ubaa9\ud45c\ub294 \ud1b5\uc81c \uc870\uce58\uac00 \uc801\uc808\ud558\uac8c \uc124\uacc4\ub418\uc5c8\ub294\uc9c0, \uadf8\ub9ac\uace0 \uc9c0\uc18d\uc801\uc73c\ub85c \ud6a8\uacfc\uc801\uc73c\ub85c \uc791\ub3d9\ud558\ub294\uc9c0 \ud655\uc778\ud558\ub294 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ubcf8 \uac10\uc0ac\ub294 COSO(\ud2b8\ub808\ub4dc\uc6e8\uc774 \uc704\uc6d0\ud68c \ud6c4\uc6d0 \uae30\uad00 \uc704\uc6d0\ud68c)\uc758 \uc774\ub860\uc801 \ud2c0\uc744 \uae30\ubc18\uc73c\ub85c \ud558\uba70, \uc774 \ud2c0\uc740 \ud1b5\uc81c \ud658\uacbd, \uc704\ud5d8 \ud3c9\uac00, \ud1b5\uc81c \ud65c\ub3d9, \uc18c\ud1b5, \ubaa8\ub2c8\ud130\ub9c1\uc758 \ub2e4\uc12f \uac00\uc9c0 \uad6c\uc131 \uc694\uc18c\ub85c \uc774\ub8e8\uc5b4\uc838 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uad6c\uc131 \uc694\uc18c\ub4e4 \uac04\uc758 \uc870\ud654\ub85c\uc6b4 \uc5f0\uacc4\ub294 \uc0ac\uae30 \ubc0f \uc6b4\uc601 \uc624\ub958\uc5d0 \ub300\ud55c \uac15\ub825\ud55c \ubc29\uc5b4 \uc2dc\uc2a4\ud15c\uc744 \uad6c\ucd95\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tam_quan_trong_doi_voi_quan_tri_rui_ro_va_thue\"><\/span><b>\uc704\ud5d8 \uad00\ub9ac \ubc0f \uc138\uae08 \uce21\uba74\uc5d0\uc11c\uc758 \uc911\uc694\uc131<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc138\ubb34 \ud589\uc815\uc5d0\uc11c \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc5d0 \ub300\ud55c \uac10\uc0ac\ub294 \uacbd\uc81c \uac70\ub798\uc758 \ud22c\uba85\uc131\uc744 \ubcf4\uc7a5\ud558\ub294 \ub370 \ub9e4\uc6b0 \uc911\uc694\ud55c \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4. \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc774 \ud6a8\uacfc\uc801\uc77c \uacbd\uc6b0, \ubc95\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0 \uc2dc \ud5c8\uc704 \uc2e0\uace0, \ub204\ub77d\ub41c \uc1a1\uc7a5, \uacf5\uc81c \uac00\ub2a5 \ube44\uc6a9 \uad00\ub828 \uaddc\uc815 \uc704\ubc18 \ub4f1\uc758 \uc704\ud5d8\uc774 \ucd5c\uc18c\ud654\ub429\ub2c8\ub2e4. \uc774\ub294 \uae30\uc5c5\uc774 \ubd88\ud544\uc694\ud55c \uc5f0\uccb4\ub8cc\uc640 \uc138\uae08 \uccb4\ub0a9\uc744 \ud53c\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Moi_lien_he_giua_kiem_soat_noi_bo_va_kiem_toan_bao_cao_tai_chinh\"><\/span><b>\ub0b4\ubd80 \ud1b5\uc81c\uc640 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uac04\uc758 \uad00\uacc4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ub0b4\ubd80\ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc5d0 \ub300\ud55c \uac10\uc0ac\ub294 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \uc218\ud589\ud558\uae30 \uc804\uc5d0 \ubc18\ub4dc\uc2dc \uac70\uccd0\uc57c \ud560 \ud544\uc218\uc801\uc778 \uc900\ube44 \ub2e8\uacc4\uc785\ub2c8\ub2e4. \uac10\uc0ac\uc778\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \uc2dc\uc2a4\ud15c\uc758 \uc2e0\ub8b0\uc131\uc744 \ud3c9\uac00\ud558\uae30 \uc704\ud574 &quot;\ud1b5\uc81c \ud14c\uc2a4\ud2b8&quot;\ub97c \uc218\ud589\ud569\ub2c8\ub2e4. \ub0b4\ubd80\ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc774 \uacac\uace0\ud558\ub2e4\uba74 \uac10\uc0ac\uc778\uc740 &quot;\uc2e4\uc9c8 \ud14c\uc2a4\ud2b8&quot;(\uc138\ubd80 \ud14c\uc2a4\ud2b8)\uc758 \uc218\ub97c \uc904\uc5ec \uac10\uc0ac \uc2dc\uac04\uacfc \ube44\uc6a9\uc744 \ucd5c\uc801\ud654\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Khung_phap_ly_dieu_chinh_hoat_dong_kiem_toan_he_thong_kiem_soat_noi_bo\"><\/span><b>\ub0b4\ubd80\ud1b5\uc81c\uc2dc\uc2a4\ud15c \uac10\uc0ac\uc5d0 \uad00\ud55c \ubc95\uc801 \uccb4\uacc4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8\uc5d0\uc11c \uae30\uc5c5\ub4e4\uc740 \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\ud589\uc744 \uc548\ub0b4\ud558\uace0 \uc758\ubb34\ud654\ud558\ub294 \ubc95\uaddc\uc5d0 \ud2b9\ud788 \uc8fc\uc758\ub97c \uae30\uc6b8\uc5ec\uc57c \ud569\ub2c8\ub2e4. \ubc95\ub960\uc5d0 \ub300\ud55c \ucca0\uc800\ud55c \uc774\ud574\ub294 \uae30\uc5c5\uc758 \ubc95\uaddc \uc900\uc218\ub97c \ub3c4\uc6b8 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uc815\ubd80 \uae30\uad00\uacfc\uc758 \uc2e0\ub8b0\ub97c \uad6c\ucd95\ud558\ub294 \ub370\uc5d0\ub3c4 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000; height: 376px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\ub0b4\ubd80\ud1b5\uc81c\uc2dc\uc2a4\ud15c \uac10\uc0ac\uc5d0 \uc801\uc6a9\ub418\ub294 \ubc95\uc801 \uccb4\uacc4 \uc694\uc57d.<\/b><\/caption>\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><b>\ubc95\ub960 \ubb38\uc11c<\/b><\/td>\n<td style=\"text-align: center; height: 56px;\"><b>\uc8fc\uc694 \ub0b4\uc6a9\uc740 \ub0b4\ubd80 \ud1b5\uc81c\uc640 \uad00\ub828\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/b><\/td>\n<td style=\"text-align: center; height: 56px;\"><b>\uc801\uc6a9 \uac00\ub2a5\ud55c \uacfc\ubaa9<\/b><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">2015\ub144 \ud68c\uacc4\ubc95 (\uc81c39\uc870)<\/span><\/td>\n<td style=\"text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">\ub0b4\ubd80\ud1b5\uc81c\uc2dc\uc2a4\ud15c \uad6c\ucd95 \ubc0f \uc720\uc9c0 \ucc45\uc784\uc5d0 \uad00\ud55c \uaddc\uc815.<\/span><\/td>\n<td style=\"text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">\ubaa8\ub4e0 \ud68c\uacc4 \ub2e8\uc704.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">\ubc95\ub839 05\/2019\/ND-CP<\/span><\/td>\n<td style=\"text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">\ub0b4\ubd80 \uac10\uc0ac \uc808\ucc28, \uad8c\ud55c \ubc0f \ucc45\uc784\uc5d0 \uad00\ud55c \uc138\ubd80 \uaddc\uc815.<\/span><\/td>\n<td style=\"text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">\uc0c1\uc7a5 \uae30\uc5c5, \uad6d\uc601 \uae30\uc5c5 \ubc0f \uacf5\uacf5 \uc11c\ube44\uc2a4 \uae30\uad00.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">\ud68c\ub78c 214\/2012\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8 \ud68c\uacc4\uae30\uc900\uccb4\uacc4(VSA), \ud2b9\ud788 VSA 315 \ubc0f VSA 330.<\/span><\/td>\n<td style=\"text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">\uac10\uc0ac\uc778\uacfc \ud53c\uac10\uc0ac \ud68c\uc0ac.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">2018\ub144 \ubd80\ud328\ubc29\uc9c0 \ubc0f \ucc99\uacb0\ubc95<\/span><\/td>\n<td style=\"text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">\ubbfc\uac04 \ubd80\ubb38\uc758 \ubd80\ud328 \ubc29\uc9c0\ub97c \uc704\ud55c \ub0b4\ubd80 \ud1b5\uc81c \uaddc\uc815.<\/span><\/td>\n<td style=\"text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">\uc0c1\uc7a5 \uae30\uc5c5, \uae08\uc735 \uae30\uad00.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">2015\ub144 \ud68c\uacc4\ubc95 \uc81c39\uc870\uc640 \uac19\uc740 \ubc95\uaddc\ub97c \ucc38\uc870\ud558\uba74, \ub0b4\ubd80\ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc5d0 \ub300\ud55c \uac10\uc0ac\ub294 \uc8fc\uc8fc\uc640 \ud22c\uc790\uc790\uc758 \uc774\uc775\uc744 \ubcf4\ud638\ud558\uae30 \uc704\ud55c \ubc95\uc801 \uc758\ubb34\uc785\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc2dc\uc2a4\ud15c\uc740 \uc790\uc0b0\uc758 \uc548\uc804\ud55c \ubcf4\ud638, \uc7ac\ubb34 \uc815\ubcf4\uc758 \uc801\uc2dc\uc131, \uadf8\ub9ac\uace0 \ubc95\uaddc\uc758 \uc644\ubcbd\ud55c \uc900\uc218\ub97c \ubcf4\uc7a5\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_kiem_toan_he_thong_kiem_soat_noi_bo_chuyen_nghiep\"><\/span><b>\uc804\ubb38\uc801\uc778 \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c \uac10\uc0ac \uc808\ucc28<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5287\" aria-describedby=\"caption-attachment-5287\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5287\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-thuc-hien-kiem-toan-he-thong-kiem-soat-noi-bo-chuyen-nghiep.jpg\" alt=\"Quy tr\u00ecnh th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 chuy\u00ean nghi\u1ec7p\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-thuc-hien-kiem-toan-he-thong-kiem-soat-noi-bo-chuyen-nghiep.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-thuc-hien-kiem-toan-he-thong-kiem-soat-noi-bo-chuyen-nghiep-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-thuc-hien-kiem-toan-he-thong-kiem-soat-noi-bo-chuyen-nghiep-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-thuc-hien-kiem-toan-he-thong-kiem-soat-noi-bo-chuyen-nghiep-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-thuc-hien-kiem-toan-he-thong-kiem-soat-noi-bo-chuyen-nghiep-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5287\" class=\"wp-caption-text\">\uc804\ubb38\uc801\uc778 \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c \uac10\uc0ac \uc808\ucc28<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uc801\uc808\ud55c \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c \uac10\uc0ac \ud504\ub85c\uc138\uc2a4\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \uac10\uc0ac\uc790\uc758 \uc804\ubb38 \uc9c0\uc2dd\uacfc \uc2e4\ubb34 \uacbd\ud5d8(\uc804\ubb38\uc131)\uc758 \uc870\ud569\uc744 \ud544\uc694\ub85c \ud558\ub294 \ub124 \uac00\uc9c0 \uc8fc\uc694 \ub2e8\uacc4\ub97c \uac70\uce69\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_lap_ke_hoach_va_khao_sat_he_thong\"><\/span><b>\uacc4\ud68d \ubc0f \uc2dc\uc2a4\ud15c \uc870\uc0ac \ub2e8\uacc4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac\ub97c \uc2dc\uc791\ud558\uae30 \uc804\uc5d0 \uac10\uc0ac\ud300\uc740 \uc0ac\uc5c5 \ubaa8\ub378, \ubc95\uc801 \ud658\uacbd \ubc0f \ud574\ub2f9 \uc0b0\uc5c5\uc758 \ud2b9\uc815 \uc704\ud5d8 \uc694\uc18c\ub97c \uc774\ud574\ud574\uc57c \ud569\ub2c8\ub2e4. \uac10\uc0ac\uc790\ub294 \ub0b4\ubd80 \ud1b5\uc81c \uc124\ubb38\uc9c0\ub97c \uc0ac\uc6a9\ud558\uac70\ub098 \uacbd\uc601\uc9c4\uacfc \uc778\ud130\ubdf0\ub97c \uc9c4\ud589\ud558\uc5ec \ud604\uc7ac \ud504\ub85c\uc138\uc2a4\uc5d0 \ub300\ud55c \uc608\ube44\uc801\uc778 \uc774\ud574\ub97c \uc5bb\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_danh_gia_thiet_ke_cua_cac_chot_kiem_soat\"><\/span><b>\uc810\uac80 \uc9c0\uc810\uc5d0 \ub300\ud55c \uc124\uacc4 \ud3c9\uac00 \ub2e8\uacc4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774 \ub2e8\uacc4\uc5d0\uc11c \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c \uac10\uc0ac\ub294 \ub0b4\ubd80 \uaddc\uc815 \ubc0f \uc6b4\uc601 \uc808\ucc28(SOP) \uac80\ud1a0\uc5d0 \uc911\uc810\uc744 \ub461\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uaddc\uc815\uc774 \ubaa8\ub4e0 \uc704\ud5d8\uc744 \ud3ec\uad04\ud558\ub294\uc9c0 \ud655\uc778\ud569\ub2c8\ub2e4. \uc608\ub97c \ub4e4\uc5b4, \ud604\uae08 \uc9c0\uae09 \uc808\ucc28\uc5d0\uc11c 5\ucc9c\ub9cc VND\ub97c \ucd08\uacfc\ud558\ub294 \uc9c0\ucd9c\uc5d0 \ub300\ud574 \ucd5c\uace0\uc7ac\ubb34\ucc45\uc784\uc790(CFO)\uc758 \uc11c\uba85\uc774 \ud544\uc694\ud55c\uc9c0 \uc0b4\ud3b4\ubd05\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_thu_nghiem_van_hanh_Test_of_Controls\"><\/span><b>\uc6b4\uc601 \ud14c\uc2a4\ud2b8 \ub2e8\uacc4 (\uc81c\uc5b4 \ud14c\uc2a4\ud2b8)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774\ub294 \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c \uac10\uc0ac\uc758 \ud575\uc2ec \ub2e8\uacc4\uc785\ub2c8\ub2e4. \uac10\uc0ac\uc778\uc740 \ud574\ub2f9 \uc5f0\ub3c4\uc5d0 \uc218\ud589\ub41c \uac70\ub798 \uc911 \uc77c\ubd80\ub97c \ud45c\ubcf8\uc73c\ub85c \uc120\uc815\ud558\uc5ec \uc9c1\uc6d0\ub4e4\uc774 \ud655\ub9bd\ub41c \uc808\ucc28\ub97c \uc2e4\uc81c\ub85c \uc900\uc218\ud588\ub294\uc9c0 \ud655\uc778\ud569\ub2c8\ub2e4. \uc608\ub97c \ub4e4\uc5b4, \uace0\uc815 \uc790\uc0b0 \uad6c\ub9e4 \uc2dc \uacbd\uc7c1 \uc785\ucc30\uc744 \uc138 \uac74 \uc774\uc0c1 \ubc1b\uc544\uc57c \ud558\ub294 \uc808\ucc28\uac00 \uc788\ub2e4\uba74, \uac10\uc0ac\uc778\uc740 \uc785\ucc30 \uc11c\ub958\ub97c \uac80\ud1a0\ud558\uc5ec \ud574\ub2f9 \uc785\ucc30\uc774 \uc2e4\uc81c\ub85c \uc81c\ucd9c\ub418\uc5c8\ub294\uc9c0 \ud655\uc778\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_tong_hop_va_lap_bao_cao_kien_nghi\"><\/span><b>\uad8c\uace0\uc548 \ubcf4\uace0\uc11c\ub97c \uc791\uc131\ud558\uace0 \uc900\ube44\ud558\ub294 \ub2e8\uacc4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c \uac10\uc0ac \uacb0\uacfc\ub294 \uc57d\uc810\uc744 \ud30c\uc545\ud558\ub294 \uc0c1\uc138\ud55c \ubcf4\uace0\uc11c\uc785\ub2c8\ub2e4. \uc774 \ubcf4\uace0\uc11c\ub294 \ub2e8\uc21c\ud788 \uc624\ub958\ub97c \ub098\uc5f4\ud558\ub294 \ub370 \uadf8\uce58\uc9c0 \uc54a\uace0, \ud68c\uc0ac\uc758 \uacbd\uc601 \uc2dc\uc2a4\ud15c\uc744 \uac1c\uc120\ud558\uae30 \uc704\ud55c \uc2e4\uc9c8\uc801\uc778 \ud574\uacb0\ucc45\ub3c4 \uc81c\uc2dc\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_thanh_phan_trong_yeu_cua_he_thong_kiem_soat_noi_bo_theo_chuan_COSO\"><\/span><b>COSO \uae30\uc900\uc5d0 \ub530\ub978 \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc758 \uc8fc\uc694 \uad6c\uc131 \uc694\uc18c.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c \uac10\uc0ac\uac00 \uc65c \ubcf5\uc7a1\ud55c\uc9c0 \uc774\ud574\ud558\ub824\uba74 \uc870\uc9c1\uc758 &quot;\uac74\uc804\uc131&quot;\uc744 \uad6c\uc131\ud558\ub294 \ub2e4\uc12f \uac00\uc9c0 \uc694\uc18c\uc5d0 \ub300\ud574 \uc790\uc138\ud788 \uc0b4\ud3b4\ubcfc \ud544\uc694\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Moi_truong_kiem_soat_Control_Environment\"><\/span><b>\uc81c\uc5b4 \ud658\uacbd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ud1b5\uc81c \ud658\uacbd\uc740 \ub2e4\ub978 \ubaa8\ub4e0 \uad6c\uc131 \uc694\uc18c\uc758 \uae30\ubc18\uc774 \ub429\ub2c8\ub2e4. \uc774\ub294 \uacbd\uc601 \ucca0\ud559, \uc6b4\uc601 \ubc29\uc2dd, \uadf8\ub9ac\uace0 \ubaa8\ub4e0 \uc9c1\uc6d0\uc758 \uaddc\uc815 \uc900\uc218 \uc758\uc2dd\uc744 \ud3ec\uad04\ud569\ub2c8\ub2e4. \ud22c\uba85\ud55c \uae30\uc5c5 \ubb38\ud654\ub294 \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc5d0 \ub300\ud55c \uac00\uc7a5 \ud6a8\uacfc\uc801\uc778 \uac10\uc0ac\ub97c \uac00\ub2a5\ud558\uac8c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_trinh_danh_gia_rui_ro_Risk_Assessment\"><\/span><b>\uc704\ud5d8 \ud3c9\uac00 \ud504\ub85c\uc138\uc2a4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubaa8\ub4e0 \uae30\uc5c5\uc740 \uc678\ubd80 \uc694\uc778(\uc138\uae08 \uc815\ucc45 \ubcc0\ud654, \uc2dc\uc7a5 \ubcc0\ub3d9)\uacfc \ub0b4\ubd80 \uc694\uc778(\uc9c1\uc6d0 \ubd80\uc815\ud589\uc704, IT \uc2dc\uc2a4\ud15c \uc624\ub958) \ubaa8\ub450\ub85c\ubd80\ud130 \uc704\ud5d8\uc5d0 \uc9c1\uba74\ud569\ub2c8\ub2e4. \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c \uac10\uc0ac\ub294 \uae30\uc5c5\uc774 \uc774\ub7ec\ud55c \uc704\ud5d8\uc744 \uc2dd\ubcc4\ud558\uace0 \ud574\uacb0 \uc6b0\uc120\uc21c\uc704\ub97c \uc815\ud558\ub294 \ubc29\uc2dd\uc744 \uac80\ud1a0\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_hoat_dong_kiem_soat_Control_Activities\"><\/span><b>\ud1b5\uc81c \ud65c\ub3d9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774\ub294 \uc2b9\uc778, \ud5c8\uac00, \ub300\uc870, \uc131\uacfc \uc810\uac80 \ubc0f \uc5c5\ubb34 \ubd84\ub2f4\uacfc \uac19\uc740 \uad6c\uccb4\uc801\uc778 \uc815\ucc45 \ubc0f \uc808\ucc28\ub97c \uc758\ubbf8\ud569\ub2c8\ub2e4. \uacc4\uc0b0\uc6d0\uacfc \ud68c\uacc4 \ub2f4\ub2f9\uc790 \uac04\uc758 \uc5c5\ubb34 \ubd84\ub2f4\uc740 \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c \uac10\uc0ac\uc790\uac00 \ud56d\uc0c1 \uc6b0\uc120\uc2dc\ud558\ub294 \ud575\uc2ec \uc6d0\uce59\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"He_thong_thong_tin_va_truyen_thong\"><\/span><b>\uc815\ubcf4 \ubc0f \ud1b5\uc2e0 \uc2dc\uc2a4\ud15c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5 \ub0b4 \uc815\ubcf4 \ud750\ub984\uc740 \uc2dc\uc758\uc801\uc808\ud558\uace0 \uc815\ud655\ud574\uc57c \ud569\ub2c8\ub2e4. \uacbd\uc601 \ubcf4\uace0\uc11c\ub294 \uc801\uc808\ud55c \uc0ac\uc5c5 \uacb0\uc815\uc744 \ub0b4\ub9b4 \uad8c\ud55c\uc744 \uac00\uc9c4 \ub2f4\ub2f9\uc790\uc5d0\uac8c \uc804\ub2ec\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4. \uac10\uc0ac\uc778\uc740 \ud68c\uacc4 \uc18c\ud504\ud2b8\uc6e8\uc5b4\uc5d0 \uc800\uc7a5\ub41c \ub370\uc774\ud130\uc758 \ubcf4\uc548\uacfc \ubb34\uacb0\uc131\uc744 \ud3c9\uac00\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hoat_dong_giam_sat_Monitoring\"><\/span><b>\ubaa8\ub2c8\ud130\ub9c1 \ud65c\ub3d9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc740 \uc2dc\uac04\uc774 \uc9c0\ub0a8\uc5d0 \ub530\ub77c \ud6a8\uacfc\uc131\uc744 \uc720\uc9c0\ud558\uae30 \uc704\ud574 \uc815\uae30\uc801\uc73c\ub85c \ubaa8\ub2c8\ud130\ub9c1\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \ub0b4\ubd80 \uac10\uc0ac \ubd80\uc11c\uc5d0\uc11c \ub2f4\ub2f9\ud569\ub2c8\ub2e4. \uc678\ubd80 \uae30\uad00\uc758 \uc815\uae30\uc801\uc778 \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c \uac10\uc0ac\ub294 \uc774\ub7ec\ud55c \ubaa8\ub2c8\ud130\ub9c1\uc758 \ud6a8\uacfc\uc131\uc5d0 \ub300\ud55c \ubcf4\ub2e4 \uac1d\uad00\uc801\uc778 \uc2dc\uac01\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phan_tich_cac_rui_ro_pho_bien_khi_thieu_kiem_toan_he_thong_kiem_soat_noi_bo\"><\/span><b>\ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c \uac10\uc0ac \ubd80\uc871\uacfc \uad00\ub828\ub41c \uc77c\ubc18\uc801\uc778 \uc704\ud5d8 \ubd84\uc11d.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\uc774 \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc5d0 \ub300\ud55c \uac10\uc0ac\ub97c \uc18c\ud640\ud788 \ud560 \uacbd\uc6b0, \uc7ac\uc815 \ubc0f \ud3c9\ud310 \ubaa8\ub450\uc5d0 \uc2ec\uac01\ud55c \uacb0\uacfc\ub97c \ucd08\ub798\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc544\ub798 \ud45c\ub294 \ubca0\ud2b8\ub0a8\uc5d0\uc11c \ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \uc704\ubc18 \uc0ac\ud56d\uc744 \uc694\uc57d\ud55c \uac83\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>\uc774 \ud45c\ub294 \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c \uac10\uc0ac\uac00 \ubd80\uc871\ud560 \uacbd\uc6b0 \ubc1c\uc0dd\ud558\ub294 \uc77c\ubc18\uc801\uc778 \uc704\ud5d8\uc744 \uc694\uc57d\ud55c \uac83\uc785\ub2c8\ub2e4.<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 32.4649%;\"><b>\uc704\ubc18 \uc720\ud615<\/b><\/td>\n<td style=\"text-align: center; width: 19.6393%;\"><b>\ubc1c\uc0dd\ub960<\/b><\/td>\n<td style=\"text-align: center; width: 46.994%;\"><b>\ubc95\uc801\/\uc7ac\uc815\uc801 \uacb0\uacfc<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 32.4649%;\"><span style=\"font-weight: 400;\">\uad6c\ub9e4 \uc0ac\uae30(\uac00\uaca9 \ud3ed\ub9ac, \uacf5\uae09\uc5c5\uccb4\uc640\uc758 \ub2f4\ud569)<\/span><\/td>\n<td style=\"text-align: center; width: 19.6393%;\"><span style=\"font-weight: 400;\">35%<\/span><\/td>\n<td style=\"text-align: center; width: 46.994%;\"><span style=\"font-weight: 400;\">\uc790\ubcf8 \uc190\uc2e4, \ud22c\uc785 \ube44\uc6a9 \uc99d\uac00, \ud22c\uc785 \ubd80\uac00\uac00\uce58\uc138\uc5d0 \ubbf8\uce58\ub294 \uc601\ud5a5.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 32.4649%;\"><span style=\"font-weight: 400;\">\ud604\uae08\/\uc740\ud589 \uc608\uae08 \ud6a1\ub839<\/span><\/td>\n<td style=\"text-align: center; width: 19.6393%;\"><span style=\"font-weight: 400;\">20%<\/span><\/td>\n<td style=\"text-align: center; width: 46.994%;\"><span style=\"font-weight: 400;\">\ub2e8\uae30 \uc9c0\uae09\ubd88\ub2a5, \ud604\uae08 \ubcf4\uc720\uc561 \ud5c8\uc704 \ubcf4\uace0.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 32.4649%;\"><span style=\"font-weight: 400;\">\uc7ac\uace0 \ubd88\uc77c\uce58 (\ubbf8\ubcf4\uace0 \uc190\uc2e4, \uc190\uc0c1 \ub4f1)<\/span><\/td>\n<td style=\"text-align: center; width: 19.6393%;\"><span style=\"font-weight: 400;\">25%<\/span><\/td>\n<td style=\"text-align: center; width: 46.994%;\"><span style=\"font-weight: 400;\">\ub9e4\ucd9c\uc6d0\uac00 \uacc4\uc0b0 \uc624\ub958\ub294 \ubc95\uc778 \uc18c\ub4dd\uc138 \uacc4\uc0b0\uc5d0 \ucc28\uc774\ub97c \ucd08\ub798\ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 32.4649%;\"><span style=\"font-weight: 400;\">\uc778\uc0ac \uaddc\uc815 \uc704\ubc18(\ud5c8\uc704 \uae09\uc5ec \uc9c0\uae09)<\/span><\/td>\n<td style=\"text-align: center; width: 19.6393%;\"><span style=\"font-weight: 400;\">10%<\/span><\/td>\n<td style=\"text-align: center; width: 46.994%;\"><span style=\"font-weight: 400;\">\uac1c\uc778 \uc18c\ub4dd\uc138 \ubc0f \uc0ac\ud68c \ubcf4\ud5d8\ub8cc \uccb4\ub0a9\uc561\uc744 \uc9d5\uc218\ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 32.4649%;\"><span style=\"font-weight: 400;\">\uc0ac\uc774\ubc84 \ubcf4\uc548 \uc704\ud5d8(\uae08\uc735 \ub370\uc774\ud130 \uc720\ucd9c)<\/span><\/td>\n<td style=\"text-align: center; width: 19.6393%;\"><span style=\"font-weight: 400;\">10%<\/span><\/td>\n<td style=\"text-align: center; width: 46.994%;\"><span style=\"font-weight: 400;\">\ud589\uc815\uc801 \uc81c\uc7ac \ubc0f \uace0\uac1d \uc2e0\ub8b0\ub3c4 \ud558\ub77d.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c \uac10\uc0ac\ub97c \ud1b5\ud574 \uc804\ubb38\uac00\ub4e4\uc740 \uc624\ub958 \ubc1c\uc0dd\ub960\uc774 \uac00\uc7a5 \ub192\uc740 \ub2e8\uacc4\uc5d0 &quot;\uc810\uac80\uc810&quot;\uc744 \uc124\uc815\ud558\uc5ec \uc18c\uc720\uc8fc\uc758 \ud604\uae08 \ud750\ub984\uacfc \uc774\uc775\uc744 \ubcf4\ud638\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Loi_ich_vuot_troi_khi_trien_khai_kiem_toan_he_thong_kiem_soat_noi_bo_dinh_ky\"><\/span><b>\uc815\uae30\uc801\uc778 \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c \uac10\uc0ac \uc2e4\uc2dc\uc758 \ud0c1\uc6d4\ud55c \uc774\uc810.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5286\" aria-describedby=\"caption-attachment-5286\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5286\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Loi-ich-vuot-troi-khi-trien-khai-kiem-toan-he-thong-kiem-soat-noi-bo-dinh-ky.jpg\" alt=\"L\u1ee3i \u00edch v\u01b0\u1ee3t tr\u1ed9i khi tri\u1ec3n khai ki\u1ec3m to\u00e1n h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 \u0111\u1ecbnh k\u1ef3\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Loi-ich-vuot-troi-khi-trien-khai-kiem-toan-he-thong-kiem-soat-noi-bo-dinh-ky.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Loi-ich-vuot-troi-khi-trien-khai-kiem-toan-he-thong-kiem-soat-noi-bo-dinh-ky-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Loi-ich-vuot-troi-khi-trien-khai-kiem-toan-he-thong-kiem-soat-noi-bo-dinh-ky-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Loi-ich-vuot-troi-khi-trien-khai-kiem-toan-he-thong-kiem-soat-noi-bo-dinh-ky-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Loi-ich-vuot-troi-khi-trien-khai-kiem-toan-he-thong-kiem-soat-noi-bo-dinh-ky-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5286\" class=\"wp-caption-text\">\uc815\uae30\uc801\uc778 \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c \uac10\uc0ac \uc2e4\uc2dc\uc758 \ud0c1\uc6d4\ud55c \uc774\uc810.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c \uac10\uc0ac\uc5d0 \ud22c\uc790\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uc5d0 \uc7a5\uae30\uc801\uc778 \uac00\uce58\ub97c \uc81c\uacf5\ud558\uba70, \uc218\ub3d9\uc801\uc778 \uad00\ub9ac\uc5d0\uc11c \ub2a5\ub3d9\uc801\uc778 \uad00\ub9ac\ub85c \uc804\ud658\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Toi_uu_hoa_hieu_qua_hoat_dong_kinh_doanh\"><\/span><b>\ube44\uc988\ub2c8\uc2a4 \uc131\uacfc \ucd5c\uc801\ud654<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc911\ubcf5\ub418\ub294 \ud504\ub85c\uc138\uc2a4\ub97c \uc81c\uac70\ud558\uace0 \uc81c\uc5b4 \ub2e8\uacc4\ub97c \uc790\ub3d9\ud654\ud568\uc73c\ub85c\uc368 \uae30\uc5c5\uc740 \uc6b4\uc601 \ube44\uc6a9\uc744 \uc808\uac10\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c \uac10\uc0ac\ub294 \uc2b9\uc778 \ud504\ub85c\uc138\uc2a4\uc758 \ubcd1\ubaa9 \ud604\uc0c1\uc744 \ud30c\uc545\ud558\uc5ec \uc6cc\ud06c\ud50c\ub85c\ub97c \ub354\uc6b1 \uc6d0\ud65c\ud558\uac8c \ub9cc\ub4dc\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dam_bao_tinh_tuan_thu_phap_luat_va_thue\"><\/span><b>\ubc95\ub960 \ubc0f \uc138\uae08 \uc900\uc218 \ubcf4\uc7a5.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc55e\uc11c \uc5b8\uae09\ud588\ub4ef\uc774 \ubca0\ud2b8\ub0a8\uc758 \uc138\uae08 \uaddc\uc815\uc740 \ub9e4\uc6b0 \ubcf5\uc7a1\ud558\uba70, \ub2e4\uc74c\uacfc \uac19\uc740 \uc218\ub9ce\uc740 \uc9c0\uce68\uc11c\uac00 \uc788\uc2b5\ub2c8\ub2e4. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-80-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-Nghi-dinh-126-2020-ND-CP-466716.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ud68c\ub78c 80\/2021\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">\ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc5d0 \ub300\ud55c \uac10\uc0ac\ub294 \uc138\ubb34 \uae30\ub85d\uc774 \uc815\ud655\ud558\uac8c \uc791\uc131\ub418\uc5c8\ub294\uc9c0 \ud655\uc778\ud558\uc5ec \uc138\ubb34 \ub2f9\uad6d\uc758 \uac80\uc0ac \uc2dc \uc138\uae08 \ub0a9\ubd80 \uc758\ubb34 \ubd88\uc774\ud589 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tang_cuong_uy_tin_voi_cac_ben_lien_quan\"><\/span><b>\uc774\ud574\uad00\uacc4\uc790\ub4e4\uc758 \uc2e0\ub8b0\ub3c4\ub97c \ub192\uc774\uc138\uc694.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc740\ud589\uacfc \ud22c\uc790\uc790\ub4e4\uc740 \ud22c\uba85\ud55c \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc744 \uac16\ucd98 \uae30\uc5c5\uc744 \ud56d\uc0c1 \ub192\uc774 \ud3c9\uac00\ud569\ub2c8\ub2e4. \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c \uac10\uc0ac \uacb0\uacfc\ub294 \uacbd\uc601\uc9c4\uc758 \uc9c0\ubc30\uad6c\uc870 \uc5ed\ub7c9\uc744 \ubcf4\uc5ec\uc8fc\ub294 \uadc0\uc911\ud55c \uc99d\uac70\uac00 \ub418\uc5b4 \uae30\uc5c5\uc774 \uc6b0\ub300 \uae08\ub9ac\ub85c \uc790\ubcf8\uc744 \uc870\ub2ec\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_thach_thuc_thuong_gap_va_giai_phap_toi_uu\"><\/span><b>\uc77c\ubc18\uc801\uc778 \ubb38\uc81c\uc810\uacfc \ucd5c\uc801\uc758 \ud574\uacb0\ucc45<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c \uac10\uc0ac\ub294 \uc5ec\ub7ec \uac00\uc9c0 \uc774\uc810\uc5d0\ub3c4 \ubd88\uad6c\ud558\uace0, \ud2b9\ud788 \uc911\uc18c\uae30\uc5c5(SME)\uc5d0\uc11c \uc218\ub9ce\uc740 \uc7a5\uc560\ubb3c\uc5d0 \uc9c1\uba74\ud574 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Su_thieu_hop_tac_tu_cac_bo_phan_chuc_nang\"><\/span><b>\uae30\ub2a5 \ubd80\uc11c\ub4e4\uc758 \ud611\uc870 \ubd80\uc871<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ub9ce\uc740 \uc9c1\uc6d0\ub4e4\uc740 \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c \uac10\uc0ac\ub97c &quot;\uc0ac\uc18c\ud55c \ud2b8\uc9d1 \uc7a1\uae30&quot; \ud65c\ub3d9\uc73c\ub85c \uc5ec\uae41\ub2c8\ub2e4. \uc774\ub294 \ubc29\uc5b4\uc801\uc778 \ud0dc\ub3c4\ub85c \uc774\uc5b4\uc9c0\uace0 \ubd88\uc644\uc804\ud55c \uc815\ubcf4\ub97c \uc81c\uacf5\ud558\uac8c \ub9cc\ub4ed\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ud574\uacb0\ucc45: \uacbd\uc601\uc9c4\uc740 \uac10\uc0ac \ubaa9\ud45c\uac00 \uc9c1\uc6d0\ub4e4\uc744 \uc9d5\uacc4\ud558\ub294 \uac83\uc774 \uc544\ub2c8\ub77c \ud504\ub85c\uc138\uc2a4\ub97c \uac1c\uc120\ud558\uace0 \uc9c1\uc6d0\ub4e4\uc774 \ub354\uc6b1 \ud6a8\uc728\uc801\uc774\uace0 \uc548\uc804\ud558\uac8c \uc77c\ud560 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\ud558\ub294 \uac83\uc784\uc744 \uba85\ud655\ud788 \uc804\ub2ec\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Han_che_ve_nguon_luc_va_chuyen_mon\"><\/span><b>\uc790\uc6d0 \ubc0f \uc804\ubb38\uc131 \ubd80\uc871.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubaa8\ub4e0 \uae30\uc5c5\uc774 \uc804\ubb38\uc801\uc778 \ub0b4\ubd80 \uac10\uc0ac \ubd80\uc11c\ub97c \uc720\uc9c0\ud560 \uc608\uc0b0\uc744 \ud655\ubcf4\ud558\uace0 \uc788\ub294 \uac83\uc740 \uc544\ub2d9\ub2c8\ub2e4. \ub610\ud55c, \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c \uac10\uc0ac\ub97c \uc790\uccb4\uc801\uc73c\ub85c \uc218\ud589\ud558\ub294 \uacbd\uc6b0 \uac1d\uad00\uc131\uc774 \ubd80\uc871\ud55c \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ud574\uacb0\ucc45: MAN(Master Accountant Network)\uacfc \uac19\uc740 \ud3c9\ud310\uc774 \uc88b\uc740 \uae30\uad00\uc5d0 \uc11c\ube44\uc2a4\ub97c \uc544\uc6c3\uc18c\uc2f1\ud558\ub294 \uac83\uc740 \ud569\ub9ac\uc801\uc778 \ube44\uc6a9\uc73c\ub85c \ub3c5\ub9bd\uc131\uacfc \uc804\ubb38\uc131\uc744 \ud655\ubcf4\ud560 \uc218 \uc788\ub294 \ud604\uba85\ud55c \uc120\ud0dd\uc785\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;\">\ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c \uac10\uc0ac\ub294 \uae30\uc5c5\uc774 \ubcc0\ub3d9\uc131\uc774 \ud070 \ube44\uc988\ub2c8\uc2a4 \ud658\uacbd\uc5d0\uc11c \uc548\uc804\ud558\uac8c \uc0ac\uc5c5\uc744 \uc6b4\uc601\ud560 \uc218 \uc788\ub3c4\ub85d \ub3d5\ub294 \ud575\uc2ec \uc6d0\uce59\uc785\ub2c8\ub2e4. \uccb4\uacc4\uc801\uc778 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc744 \uad6c\ucd95\ud558\uace0 \ud3c9\uac00\ud558\ub294 \uac83\uc740 \ubd80\uc815\ud589\uc704 \uc704\ud5d8\uc744 \uc608\ubc29\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c \ud22c\uc790\uc790\uc640 \uc138\ubb34 \ub2f9\uad6d\uc5d0 \uae30\uc5c5\uc758 \uc804\ubb38\uc131\uacfc \ud22c\uba85\uc131\uc744 \ubcf4\uc5ec\uc8fc\ub294 \uc911\uc694\ud55c \uc218\ub2e8\uc785\ub2c8\ub2e4. \ub0b4\ubd80 \ud1b5\uc81c\uc5d0 \ud22c\uc790\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uc758 \uc9c0\uc18d \uac00\ub2a5\ud55c \ubc1c\uc804\uc5d0 \ud22c\uc790\ud558\ub294 \uac83\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc7ac\ubb34 \uad00\ub9ac \ucd5c\uc801\ud654\ub97c \ud5a5\ud55c \uc5ec\uc815\uc5d0\uc11c MAN(Master Accountant Network)\uc740 \uc804\ub7b5\uc801 \ud30c\ud2b8\ub108\ub85c\uc11c \ub2e4\uc74c\uacfc \uac19\uc740 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\uac8c \ub41c \uac83\uc744 \uc790\ub791\uc2a4\ub7fd\uac8c \uc0dd\uac01\ud569\ub2c8\ub2e4. <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan\/\"><span style=\"font-weight: 400;\">\uac10\uc0ac \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\"> \ub610\ud55c \uc2ec\uce35\uc801\uc778 \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c \uac10\uc0ac\ub3c4 \uc81c\uacf5\ud569\ub2c8\ub2e4. \ubca0\ud2b8\ub0a8 \uc138\ubc95 \ubc0f \ud68c\uacc4\ubc95\uc5d0 \ub300\ud55c \uae4a\uc740 \uc774\ud574\ub97c \uac16\ucd98 \uacbd\ud5d8 \ub9ce\uc740 \uac10\uc0ac\ud300\uc744 \ud1b5\ud574 \uae30\uc5c5\uc774 \uc548\uc2ec\ud558\uace0 \uc0ac\uc5c5\uc744 \uc6b4\uc601\ud558\uace0 \uc2dc\uc7a5 \uacbd\uc7c1\ub825\uc744 \uac15\ud654\ud560 \uc218 \uc788\ub3c4\ub85d \uac00\uce58 \uc788\ub294 \uad8c\uace0\uc548\uc744 \uc81c\uc2dc\ud574 \ub4dc\ub9bd\ub2c8\ub2e4.<\/span><\/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_kiem_toan_he_thong_kiem_soat_noi_bo\"><\/span><b>\ub0b4\ubd80\ud1b5\uc81c\uc2dc\uc2a4\ud15c \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=\"Doanh_nghiep_tu_nhan_khong_niem_yet_co_bat_buoc_phai_thuc_hien_kiem_toan_he_thong_kiem_soat_noi_bo_khong\"><\/span>\ube44\uc0c1\uc7a5 \ubbfc\uac04 \uae30\uc5c5\ub3c4 \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c \uac10\uc0ac\ub97c \uc2e4\uc2dc\ud574\uc57c \ud569\ub2c8\uae4c? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t2015\ub144 \ud68c\uacc4\ubc95\uc5d0 \ub530\ub974\uba74 \ubaa8\ub4e0 \ud68c\uacc4 \uc8fc\uccb4\ub294 \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc744 \uad6c\ucd95\ud574\uc57c \ud569\ub2c8\ub2e4. \ub2e4\ub9cc, \uc0c1\uc7a5 \uae30\uc5c5\ucc98\ub7fc \uc774 \uc2dc\uc2a4\ud15c\uc5d0 \ub300\ud55c \uac10\uc0ac\uac00 \ubc95\uc801\uc73c\ub85c \uc758\ubb34 \uc0ac\ud56d\uc740 \uc544\ub2c8\uc9c0\ub9cc, \uc18c\uc720\uc8fc\uc758 \uc790\uc0b0\uc744 \ubcf4\ud638\ud558\uace0 \uc138\uae08 \uad00\ub828 \uc704\ud5d8\uc744 \ud53c\ud558\uae30 \uc704\ud574\uc11c\ub294 \ub9e4\uc6b0 \uc911\uc694\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=\"Chi_phi_thuc_hien_mot_cuoc_kiem_toan_he_thong_kiem_soat_noi_bo_la_bao_nhieu\"><\/span>\ub0b4\ubd80\ud1b5\uc81c\uc2dc\uc2a4\ud15c \uac10\uc0ac\ub97c \uc2e4\uc2dc\ud558\ub294 \ub370 \ub4dc\ub294 \ube44\uc6a9\uc740 \uc5bc\ub9c8\uc785\ub2c8\uae4c? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\ube44\uc6a9\uc740 \uc0ac\uc5c5 \uaddc\ubaa8, \uc9c0\uc810 \uc218, \uc0ac\uc5c5 \ud504\ub85c\uc138\uc2a4\uc758 \ubcf5\uc7a1\uc131\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9d1\ub2c8\ub2e4. \uc77c\ubc18\uc801\uc73c\ub85c \uc774 \ube44\uc6a9\uc740 \uae30\uc5c5\uc774 \uc0ac\uae30 \ub610\ub294 \uc138\uae08 \uad00\ub828 \ubc8c\uae08\uc73c\ub85c \uc778\ud574 \uc785\uc744 \uc218 \uc788\ub294 \uc190\uc2e4\uc561\uc758 \uadf9\ud788 \uc77c\ubd80\uc5d0 \ubd88\uacfc\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_he_thong_kiem_soat_noi_bo_mat_bao_lau\"><\/span>\ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c \uac10\uc0ac\uc5d0\ub294 \uc5bc\ub9c8\ub098 \uc2dc\uac04\uc774 \uac78\ub9bd\ub2c8\uae4c?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\uc77c\ubc18\uc801\uc778 \uac10\uc0ac \uc808\ucc28\ub294 \ud68c\uc0ac\uc758 \uc11c\ub958 \uc900\ube44 \uc0c1\ud0dc\uc5d0 \ub530\ub77c 2\uc8fc\uc5d0\uc11c 4\uc8fc \uc815\ub3c4 \uc18c\uc694\ub429\ub2c8\ub2e4.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    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Trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf s\u1ed1 ph\u00e1t tri\u1ec3n m\u1ea1nh m\u1ebd, vi\u1ec7c thi\u1ebft l\u1eadp m\u1ed9t h\u1ec7 th\u1ed1ng ki\u1ec3m [&hellip;]<\/p>","protected":false},"author":5,"featured_media":5285,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[26],"tags":[],"class_list":["post-5283","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-phan-tich"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/5283","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=5283"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/5283\/revisions"}],"predecessor-version":[{"id":5288,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/5283\/revisions\/5288"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/5285"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=5283"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=5283"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=5283"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}