{"id":5297,"date":"2026-03-16T00:30:11","date_gmt":"2026-03-16T07:30:11","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=5297"},"modified":"2026-03-16T00:30:11","modified_gmt":"2026-03-16T07:30:11","slug":"kiem-toan-noi-bo-ngan-hang","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo-ngan-hang\/","title":{"rendered":"\uc740\ud589 \ub0b4\ubd80 \uac10\uc0ac: \uaddc\uc815, \uc808\ucc28 \ubc0f \uc804\ubb38 \uae30\uc220."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\uc740\ud589 \ub0b4\ubd80 \uac10\uc0ac\ub294 \uc624\ub298\ub0a0 \ubaa8\ub4e0 \uae08\uc735\uae30\uad00\uc758 \uc704\ud5d8 \uad00\ub9ac \uad6c\uc870\uc5d0\uc11c \ud544\uc218\uc801\uc778 \ubd80\ubd84\uc73c\ub85c, \ud22c\uba85\uc131\uc744 \ubcf4\uc7a5\ud558\uace0 \ubc95\uaddc\ub97c \uc900\uc218\ud558\ub294 \ub370 \uae30\uc5ec\ud569\ub2c8\ub2e4. \ubca0\ud2b8\ub0a8 \uc911\uc559\uc740\ud589 \ud1b5\uacc4\uc5d0 \ub530\ub974\uba74 \uc9c0\ub09c 10\ub144\uac04 \uc2dc\uc911\uc740\ud589\uc758 \uc2ec\uac01\ud55c \uc6b4\uc601 \uc704\ud5d8 \uc911 \ucd5c\ub300 60%\uac00 \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc758 \uc624\ub958\uc5d0\uc11c \ube44\ub86f\ub418\uc5c8\uc2b5\ub2c8\ub2e4. \ub0b4\ubd80 \uac10\uc0ac \uc2dc\ud589\uc740 \ub2e8\uc21c\ud788 \uaddc\uc815\uc5d0 \ub530\ub978 \uc758\ubb34 \uc0ac\ud56d\uc77c \ubfd0\ub9cc \uc544\ub2c8\ub77c, \ud544\uc218\uc801\uc778 \ud65c\ub3d9\uc774\uae30\ub3c4 \ud569\ub2c8\ub2e4. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Tien-te-Ngan-hang\/Thong-tu-13-2018-TT-NHNN-kiem-soat-noi-bo-ngan-hang-thuong-mai-chi-nhanh-ngan-hang-nuoc-ngoai-341251.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ud68c\ub78c 13\/2018\/TT-NHNN<\/span><\/a><span style=\"font-weight: 400;\"> \ub610\ud55c \uc774\ub294 \uc774\uc0ac\ud68c\uac00 \ud604\uae08 \ud750\ub984\uacfc \uc790\uc0b0\uc744 \ud6a8\uacfc\uc801\uc73c\ub85c \ubaa8\ub2c8\ud130\ub9c1\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub418\ub294 \ub3c4\uad6c\uc774\uae30\ub3c4 \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uae08\uc735\uae30\uc220(\ud540\ud14c\ud06c)\uacfc \ub514\uc9c0\ud138 \ubc45\ud0b9\uc758 \uae09\uc18d\ud55c \ubc1c\uc804\uc73c\ub85c \uc740\ud589 \ub0b4\ubd80 \uac10\uc0ac\uc758 \uc5ed\ud560\uc740 \ub354\uc6b1 \ubcf5\uc7a1\ud558\uace0 \uae4c\ub2e4\ub85c\uc6cc\uc84c\uc2b5\ub2c8\ub2e4. \uacac\uace0\ud55c \uac10\uc0ac \uc2dc\uc2a4\ud15c\uc740 \uc870\uc9c1\uc774 \ubd80\uc815\ud589\uc704\ub97c \uc608\ubc29\ud558\uace0, \uc5c5\ubb34 \ud504\ub85c\uc138\uc2a4\ub97c \ucd5c\uc801\ud654\ud558\uba70, \uace0\uac1d\uacfc \uaddc\uc81c \ub2f9\uad6d\uc758 \uc2e0\ub8b0\ub97c \uad6c\ucd95\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \ud604\ud589 \uaddc\uc815\uc744 \ub354 \uc798 \uc774\ud574\ud558\uace0 \ub0b4\ubd80 \uac10\uc0ac \ubd80\uc11c\ub97c \ud6a8\uacfc\uc801\uc73c\ub85c \uc6b4\uc601\ud558\ub294 \ubc29\ubc95\uc5d0 \ub300\ud55c \uc790\uc138\ud55c \ub0b4\uc6a9\uc740 \uc544\ub798 \ub0b4\uc6a9\uc744 \ucc38\uc870\ud558\uc2ed\uc2dc\uc624.<\/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: 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href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo-ngan-hang\/#Khai_niem_ve_kiem_toan_noi_bo_trong_linh_vuc_ngan_hang\" >\uc740\ud589 \ubd80\ubb38\uc5d0\uc11c\uc758 \ub0b4\ubd80 \uac10\uc0ac \uac1c\ub150.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo-ngan-hang\/#Ban_chat_va_vai_tro_chien_luoc\" >\uc804\ub7b5\uc801 \uc131\uaca9 \ubc0f \uc5ed\ud560<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo-ngan-hang\/#Nhiem_vu_va_noi_dung_hoat_dong_cua_kiem_toan_noi_bo_ngan_hang\" >\uc740\ud589 \ub0b4\ubd80 \uac10\uc0ac \uc5c5\ubb34 \ubc0f \ud65c\ub3d9 \ubc94\uc704.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo-ngan-hang\/#Kiem_toan_tai_chinh_va_bao_cao_tai_chinh\" >\uc7ac\ubb34 \uac10\uc0ac \ubc0f \uc7ac\ubb34 \ubcf4\uace0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo-ngan-hang\/#Kiem_toan_tuan_thu_trong_hoat_dong_ngan_hang\" >\uc740\ud589 \uc5c5\ubb34\uc5d0 \ub300\ud55c \uaddc\uc815 \uc900\uc218 \uac10\uc0ac<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo-ngan-hang\/#Kiem_toan_hoat_dong_va_hieu_nang\" >\uc6b4\uc601 \ubc0f \uc131\uacfc \uac10\uc0ac<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo-ngan-hang\/#Quy_trinh_thuc_hien_kiem_toan_noi_bo_ngan_hang_chuan_quoc_te\" >\uc740\ud589 \ub0b4\ubd80 \uac10\uc0ac\ub97c \uc218\ud589\ud558\uae30 \uc704\ud55c \uad6d\uc81c \ud45c\uc900 \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-9\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo-ngan-hang\/#Giai_doan_lap_ke_hoach_kiem_toan\" >\uac10\uc0ac \uacc4\ud68d \ub2e8\uacc4<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo-ngan-hang\/#Chuan_bi_ho_so_va_du_lieu_so_bo\" >\uc0ac\uc804 \ubb38\uc11c\uc640 \uc790\ub8cc\ub97c \uc900\ube44\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-11\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo-ngan-hang\/#Thuc_hien_kiem_tra_thuc_te_tai_don_vi\" >\ud574\ub2f9 \uc124\ube44\uc5d0 \ub300\ud55c \ud604\uc7a5 \uc810\uac80\uc744 \uc2e4\uc2dc\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-12\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo-ngan-hang\/#Lap_du_thao_bao_cao_va_thao_luan_ket_qua\" >\ubcf4\uace0\uc11c\ub97c \uc791\uc131\ud558\uace0 \uacb0\uacfc\ub97c \ub17c\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-13\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo-ngan-hang\/#Phat_hanh_bao_cao_kiem_toan_chinh_thuc\" >\uacf5\uc2dd \uac10\uc0ac \ubcf4\uace0\uc11c\uac00 \uacf5\uac1c\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/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-noi-bo-ngan-hang\/#Theo_doi_va_danh_gia_sau_kiem_toan\" >\uac10\uc0ac \ud6c4 \ubaa8\ub2c8\ud130\ub9c1 \ubc0f \ud3c9\uac00<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo-ngan-hang\/#Yeu_cau_va_cac_hanh_vi_bi_nghiem_cam_trong_kiem_toan_noi_bo_ngan_hang\" >\uc740\ud589 \ub0b4\ubd80 \uac10\uc0ac\uc758 \ud544\uc218 \uc694\uac74 \ubc0f \uae08\uc9c0 \uc0ac\ud56d.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo-ngan-hang\/#Tinh_doc_lap_va_khach_quan\" >\ub3c5\ub9bd\uc131\uacfc \uac1d\uad00\uc131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo-ngan-hang\/#Nhung_hanh_vi_bi_nghiem_cam_theo_Thong_tu_062020TT-NHNN\" >2020\ub144 6\uc6d4 TT-NHNN\ud638 \uacf5\ubb38\uc5d0 \ub530\ub978 \uae08\uc9c0 \ud589\uc704<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo-ngan-hang\/#Ky_nang_va_yeu_cau_chuyen_mon_cua_kiem_toan_vien_noi_bo\" >\ub0b4\ubd80 \uac10\uc0ac\uc790\uc758 \uc5ed\ub7c9 \ubc0f \uc804\ubb38\uc801 \uc694\uad6c \uc0ac\ud56d<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo-ngan-hang\/#Trinh_do_chuyen_mon_va_chung_chi\" >\uc804\ubb38 \uc790\uaca9 \ubc0f \uc778\uc99d<\/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-noi-bo-ngan-hang\/#Ky_nang_phan_tich_rui_ro_va_tu_duy_phan_bien\" >\uc704\ud5d8 \ubd84\uc11d \ubc0f \ube44\ud310\uc801 \uc0ac\uace0 \ub2a5\ub825<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo-ngan-hang\/#Ky_nang_giao_tiep_va_dam_phan\" >\uc758\uc0ac\uc18c\ud1b5 \ubc0f \ud611\uc0c1 \ub2a5\ub825<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo-ngan-hang\/#Muc_luong_va_lo_trinh_thang_tien_trong_nghe_kiem_toan_noi_bo_ngan_hang\" >\uc740\ud589 \ub0b4\ubd80 \uac10\uc0ac \ubd80\uc11c\uc758 \uae09\uc5ec \ubc0f \uacbd\ub825 \ubc1c\uc804 \uacbd\ub85c.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo-ngan-hang\/#Khao_sat_muc_luong_thuc_te\" >\uc2e4\uc81c \uae09\uc5ec \uc218\uc900 \uc870\uc0ac\u00a0<\/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\/kiem-toan-noi-bo-ngan-hang\/#Lo_trinh_thang_tien_nghe_nghiep\" >\uacbd\ub825 \ubc1c\uc804 \uacbd\ub85c<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo-ngan-hang\/#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-26\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo-ngan-hang\/#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-27\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo-ngan-hang\/#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-28\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo-ngan-hang\/#Giai_dap_thac_mac_ve_kiem_toan_noi_bo_ngan_hang\" >\uc740\ud589 \ub0b4\ubd80 \uac10\uc0ac\uc5d0 \ub300\ud55c \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo-ngan-hang\/#Kiem_toan_noi_bo_ngan_hang_co_khac_gi_so_voi_kiem_toan_doc_lap\" >\uc740\ud589 \ub0b4\ubd80 \uac10\uc0ac\uc640 \uc678\ubd80 \uac10\uc0ac\ub294 \uc5b4\ub5bb\uac8c \ub2e4\ub978\uac00\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo-ngan-hang\/#Mot_ngan_hang_co_bat_buoc_phai_co_bo_phan_kiem_toan_noi_bo_khong\" >\uc740\ud589\uc740 \ub0b4\ubd80 \uac10\uc0ac \ubd80\uc11c\ub97c \uc758\ubb34\uc801\uc73c\ub85c \uac16\ucdb0\uc57c \ud558\ub098\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo-ngan-hang\/#Sinh_vien_moi_ra_truong_co_lam_duoc_kiem_toan_noi_bo_ngan_hang_khong\" >\ucd5c\uadfc \uc878\uc5c5\uc0dd\ub4e4\uc774 \uc740\ud589\uc5d0\uc11c \ub0b4\ubd80 \uac10\uc0ac\uc6d0\uc73c\ub85c \uc77c\ud560 \uc218 \uc788\uc744\uae4c\uc694?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Kiem_toan_noi_bo_ngan_hang_la_gi_theo_quy_dinh_phap_luat\"><\/span><b>\ubc95\uaddc\uc5d0 \ub530\ub978 \uc740\ud589\uc758 \ub0b4\ubd80 \uac10\uc0ac\ub780 \ubb34\uc5c7\uc778\uac00\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5298\" aria-describedby=\"caption-attachment-5298\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5298\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Kiem-toan-noi-bo-ngan-hang-la-gi-theo-quy-dinh-phap-luat.jpg\" alt=\"Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 ng\u00e2n h\u00e0ng l\u00e0 g\u00ec theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Kiem-toan-noi-bo-ngan-hang-la-gi-theo-quy-dinh-phap-luat.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Kiem-toan-noi-bo-ngan-hang-la-gi-theo-quy-dinh-phap-luat-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Kiem-toan-noi-bo-ngan-hang-la-gi-theo-quy-dinh-phap-luat-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Kiem-toan-noi-bo-ngan-hang-la-gi-theo-quy-dinh-phap-luat-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Kiem-toan-noi-bo-ngan-hang-la-gi-theo-quy-dinh-phap-luat-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5298\" class=\"wp-caption-text\">\ubc95\uaddc\uc5d0 \ub530\ub978 \uc740\ud589 \ub0b4\ubd80 \uac10\uc0ac\ub780 \ubb34\uc5c7\uc778\uac00\uc694?<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uc740\ud589\uc758 \ub0b4\ubd80 \uac10\uc0ac\ub294 \uae08\uc735\uae30\uad00\uc758 \uc704\ud5d8 \uad00\ub9ac \ubc0f \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc5d0\uc11c \ub9e4\uc6b0 \uc911\uc694\ud55c \uc694\uc18c\uc785\ub2c8\ub2e4. \uaddc\uc815\uc5d0 \ub530\ub974\uba74... <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Tien-te-Ngan-hang\/Thong-tu-06-2020-TT-NHNN-quy-dinh-kiem-soat-noi-bo-kiem-toan-noi-bo-446309.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ud68c\ub78c 06\/2020\/TT-NHNN<\/span><\/a><span style=\"font-weight: 400;\"> \ubca0\ud2b8\ub0a8 \uc911\uc559\uc740\ud589\uc758 \uc9c0\uc2dc\uc5d0 \ub530\ub77c, \uc774 \uae30\uad00\uc740 \uc740\ud589 \uc804\uccb4\uc758 \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c, \uc5c5\ubb34 \ud504\ub85c\uc138\uc2a4 \ubc0f \ubc95\uaddc \uc900\uc218 \uc218\uc900\uc744 \ub3c5\ub9bd\uc801\uc73c\ub85c \uac80\uc0ac\ud558\uace0 \ud3c9\uac00\ud558\ub294 \uc784\ubb34\ub97c \ub9e1\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ub0b4\ubd80 \uac10\uc0ac\ub294 \uc774\ub7ec\ud55c \ud65c\ub3d9\uc744 \ud1b5\ud574 \uc704\ud5d8\uc744 \uc870\uae30\uc5d0 \ubc1c\uacac\ud558\uace0, \uc9c0\ubc30\uad6c\uc870 \ud6a8\uc728\uc131\uc744 \uac1c\uc120\ud558\uba70, \uae08\uc735 \ubc0f \uc740\ud589 \uc5c5\ubb34\uc758 \ud22c\uba85\uc131\uc744 \ud655\ubcf4\ud558\ub294 \ub370 \uae30\uc5ec\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khai_niem_ve_kiem_toan_noi_bo_trong_linh_vuc_ngan_hang\"><\/span><b>\uc740\ud589 \ubd80\ubb38\uc5d0\uc11c\uc758 \ub0b4\ubd80 \uac10\uc0ac \uac1c\ub150.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">2020\ub144 6\uc6d4 6\uc77c\uc790 \uc911\uc559\uc740\ud589 \uc9c0\uce68 \uc81c3\uc870 1\ud56d\uc5d0 \ub530\ub974\uba74, \uc740\ud589 \ub0b4\ubd80\uac10\uc0ac\ub294 \ub0b4\ubd80\ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc5d0 \ub300\ud55c \ub3c5\ub9bd\uc801\uc774\uace0 \uac1d\uad00\uc801\uc778 \uac80\ud1a0 \ubc0f \ud3c9\uac00\ub85c \uc815\uc758\ub429\ub2c8\ub2e4. \ud575\uc2ec \ubaa9\uc801\uc740 \ubca0\ud2b8\ub0a8 \uc911\uc559\uc740\ud589\uacfc \uae08\uc735\uae30\uad00\uc5d0\uc11c \uc218\ub9bd\ud55c \uc815\ucc45, \ud504\ub85c\uc138\uc2a4 \ubc0f \uc808\ucc28\uc758 \uc801\uc808\uc131\uacfc \uc900\uc218 \uc5ec\ubd80\ub97c \ud3c9\uac00\ud558\ub294 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ban_chat_va_vai_tro_chien_luoc\"><\/span><b>\uc804\ub7b5\uc801 \uc131\uaca9 \ubc0f \uc5ed\ud560<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc740\ud589 \ub0b4\ubd80 \uac10\uc0ac\uc758 \ubcf8\uc9c8\uc740 \ub2e8\uc21c\ud788 \uc22b\uc790\ub97c \ud655\uc778\ud558\ub294 \uac83 \uc774\uc0c1\uc785\ub2c8\ub2e4. <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/bao-cao-kiem-toan\/bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">\uc7ac\ubb34 \ubcf4\uace0\uc11c<\/span><\/a><span style=\"font-weight: 400;\"> \ub354 \ub098\uc544\uac00, \uc774 \ubd80\uc11c\ub294 \uc704\ud5d8 \uad00\ub9ac\uc758 \ud6a8\uacfc\uc131\uc744 \ud3c9\uac00\ud558\ub294 \uc5ed\ud560\uae4c\uc9c0 \uc218\ud589\ud569\ub2c8\ub2e4. \uc774 \ubd80\uc11c\uc758 \uc5ed\ud560\uc740 \uc678\ubd80 \uac10\ub3c5 \uae30\uad00\uc774 \uac1c\uc785\ud558\uae30 \uc804\uc5d0 \uac10\ub3c5 \uc774\uc0ac\ud68c\uac00 \uc2e0\uc6a9 \uc2ec\uc0ac, \uad6d\uc81c \uacb0\uc81c \ubc0f \uc790\uae08 \uc870\ub2ec \uacfc\uc815\uc758 \ud5c8\uc810\uc744 \ud30c\uc545\ud560 \uc218 \uc788\ub3c4\ub85d \ub3d5\ub294 &quot;\uac10\uc2dc\ud558\ub294 \ub208&quot;\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhiem_vu_va_noi_dung_hoat_dong_cua_kiem_toan_noi_bo_ngan_hang\"><\/span><b>\uc740\ud589 \ub0b4\ubd80 \uac10\uc0ac \uc5c5\ubb34 \ubc0f \ud65c\ub3d9 \ubc94\uc704.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5300\" aria-describedby=\"caption-attachment-5300\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5300\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhiem-vu-va-noi-dung-hoat-dong-cua-kiem-toan-noi-bo-ngan-hang.jpg\" alt=\"Nhi\u1ec7m v\u1ee5 v\u00e0 n\u1ed9i dung ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 ng\u00e2n h\u00e0ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhiem-vu-va-noi-dung-hoat-dong-cua-kiem-toan-noi-bo-ngan-hang.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhiem-vu-va-noi-dung-hoat-dong-cua-kiem-toan-noi-bo-ngan-hang-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhiem-vu-va-noi-dung-hoat-dong-cua-kiem-toan-noi-bo-ngan-hang-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhiem-vu-va-noi-dung-hoat-dong-cua-kiem-toan-noi-bo-ngan-hang-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhiem-vu-va-noi-dung-hoat-dong-cua-kiem-toan-noi-bo-ngan-hang-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5300\" class=\"wp-caption-text\">\uc740\ud589 \ub0b4\ubd80 \uac10\uc0ac \uc5c5\ubb34 \ubc0f \ud65c\ub3d9 \ubc94\uc704.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uc740\ud589 \ub0b4\ubd80 \uac10\uc0ac \ubd80\uc11c\uc758 \ud65c\ub3d9\uc740 \uc870\uc9c1\uc758 \ubaa8\ub4e0 \uc704\ud5d8\uc744 \ud3ec\uad04\ud558\uae30 \uc704\ud574 \uc5ec\ub7ec \uac00\uc9c0 \ub2e4\uc591\ud55c \uc5c5\ubb34 \uc601\uc5ed\uc73c\ub85c \uba85\ud655\ud558\uac8c \uad6c\ubd84\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_tai_chinh_va_bao_cao_tai_chinh\"><\/span><b>\uc7ac\ubb34 \uac10\uc0ac \ubc0f \uc7ac\ubb34 \ubcf4\uace0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774 \ub0b4\uc6a9\uc740 \ub300\ucc28\ub300\uc870\ud45c \ud56d\ubaa9\uc758 \uc815\ud655\uc131\uacfc \ud569\ub9ac\uc131\uc744 \uac80\uc99d\ud558\ub294 \ub370 \uc911\uc810\uc744 \ub461\ub2c8\ub2e4. \uc740\ud589 \ub0b4\ubd80 \uac10\uc0ac\uc5d0\uc11c\ub294 \uc2e0\uc6a9 \uc704\ud5d8\uc5d0 \ub300\ud55c \ucda9\ub2f9\uae08\uc744 \uac80\ud1a0\ud558\uace0 \uadf8\uc5d0 \ub530\ub77c \ubd80\uc2e4\ucc44\uad8c\uc744 \ubd84\ub958\ud569\ub2c8\ub2e4. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Tien-te-Ngan-hang\/Thong-tu-11-2021-TT-NHNN-su-dung-du-phong-de-xu-ly-rui-ro-hoat-dong-cua-to-chuc-tin-dung-483459.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ud68c\ub78c 11\/2021\/TT-NHNN<\/span><\/a><span style=\"font-weight: 400;\"> \ubcf4\uace0\ub41c \uc774\uc775\uc774 \uc815\ud655\ud55c\uc9c0 \ud655\uc778\ud558\uae30 \uc704\ud574\uc11c\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_tuan_thu_trong_hoat_dong_ngan_hang\"><\/span><b>\uc740\ud589 \uc5c5\ubb34\uc5d0 \ub300\ud55c \uaddc\uc815 \uc900\uc218 \uac10\uc0ac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774\ub294 \uc790\uae30\uc790\ubcf8\ube44\uc728(CAR) \uaddc\uc815, \uace0\uac1d \uc2e0\uc6a9 \ud55c\ub3c4 \ubc0f \uc790\uae08\uc138\ud0c1 \ubc29\uc9c0 \uaddc\uc815 \uc900\uc218 \uc5ec\ubd80\ub97c \ud3c9\uac00\ud558\ub294 \ub370 \uc788\uc5b4 \ub9e4\uc6b0 \uc911\uc694\ud55c \ubd80\ubd84\uc785\ub2c8\ub2e4. \uac10\uc0ac\uc778\uc740 \ubaa8\ub4e0 \uac70\ub798\uac00 \uc740\ud589\uc758 \ub0b4\ubd80 \uaddc\uc815 \ubc0f \uad00\ub828 \ubc95\ub960\uc744 \uc900\uc218\ud558\ub294\uc9c0 \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_hoat_dong_va_hieu_nang\"><\/span><b>\uc6b4\uc601 \ubc0f \uc131\uacfc \uac10\uc0ac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo-la-gi\/\"><span style=\"font-weight: 400;\">\ub0b4\ubd80 \uac10\uc0ac<\/span><\/a><span style=\"font-weight: 400;\"> \uc740\ud589\uc740 \uc790\uc6d0 \ud65c\uc6a9\uc758 \uacbd\uc81c\uc131\uacfc \ud6a8\uc728\uc131\uc744 \ud3c9\uac00\ud569\ub2c8\ub2e4. \uc608\ub97c \ub4e4\uc5b4, \uc9c0\uc810 \uc6b4\uc601 \ube44\uc6a9, \uce74\ub4dc \uc0c1\ud488\uc758 \ud6a8\uacfc, \ubaa8\uae08 \ud504\ub85c\ubaa8\uc158 \ud504\ub85c\uadf8\ub7a8 \ub4f1\uc744 \ud3c9\uac00\ud558\uc5ec \ub0ad\ube44\uc801\uc778 \uc9c0\ucd9c\uc744 \uc904\uc77c \uc218 \uc788\ub294 \ubc29\uc548\uc744 \uc81c\uc2dc\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>\uc740\ud589 \ub0b4\ubd80 \uac10\uc0ac \uc720\ud615 \ube44\uad50\ud45c<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uae30\uc900<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc7ac\ubb34 \uac10\uc0ac<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uaddc\uc815 \uc900\uc218 \uac10\uc0ac<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc6b4\uc601 \uac10\uc0ac<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubaa9\ud45c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub370\uc774\ud130\uc758 \uc2e0\ub8b0\uc131<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uaddc\uc815 \uc900\uc218<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud6a8\uc728\uc131\uacfc \uc0dd\uc0b0\uc131<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubb3c\uccb4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c, \ud68c\uacc4 \uae30\ub85d<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubc95\ub960, \ud68c\ub78c, \uc808\ucc28<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\uc138\uc2a4, \uc778\uc801 \uc790\uc6d0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacb0\uacfc<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub370\uc774\ud130\uc5d0 \ub300\ud55c \uc758\uacac<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uaddc\uc815 \uc704\ubc18 \uc0ac\ud56d\uc744 \uc2e0\uace0\ud558\uc138\uc694<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud504\ub85c\uc138\uc2a4 \uac1c\uc120\uc744 \uc704\ud55c \uad8c\uc7a5 \uc0ac\ud56d<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_kiem_toan_noi_bo_ngan_hang_chuan_quoc_te\"><\/span><b>\uc740\ud589 \ub0b4\ubd80 \uac10\uc0ac\ub97c \uc218\ud589\ud558\uae30 \uc704\ud55c \uad6d\uc81c \ud45c\uc900 \uc808\ucc28.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5301\" aria-describedby=\"caption-attachment-5301\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5301\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-thuc-hien-kiem-toan-noi-bo-ngan-hang-chuan-quoc-te.jpg\" alt=\"Quy tr\u00ecnh th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 ng\u00e2n h\u00e0ng chu\u1ea9n qu\u1ed1c t\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-thuc-hien-kiem-toan-noi-bo-ngan-hang-chuan-quoc-te.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-thuc-hien-kiem-toan-noi-bo-ngan-hang-chuan-quoc-te-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-thuc-hien-kiem-toan-noi-bo-ngan-hang-chuan-quoc-te-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-thuc-hien-kiem-toan-noi-bo-ngan-hang-chuan-quoc-te-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-thuc-hien-kiem-toan-noi-bo-ngan-hang-chuan-quoc-te-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5301\" class=\"wp-caption-text\">\uc740\ud589 \ub0b4\ubd80 \uac10\uc0ac\ub97c \uc218\ud589\ud558\uae30 \uc704\ud55c \uad6d\uc81c \ud45c\uc900 \uc808\ucc28.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uc740\ud589\uc758 \ub0b4\ubd80 \uac10\uc0ac \ud504\ub85c\uc138\uc2a4\ub294 \ud488\uc9c8\uc744 \ubcf4\uc7a5\ud558\uae30 \uc704\ud574 \uc77c\ubc18\uc801\uc73c\ub85c \ub0b4\ubd80 \uac10\uc0ac \ud45c\uc900(IPPF)\uc5d0 \ub530\ub77c \uc801\uc6a9\ub418\ub294 6\ub2e8\uacc4\uc758 \uc5c4\uaca9\ud55c \uc808\ucc28\ub97c \ud1b5\ud574 \ud45c\uc900\ud654\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_lap_ke_hoach_kiem_toan\"><\/span><b>\uac10\uc0ac \uacc4\ud68d \ub2e8\uacc4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774 \ub2e8\uacc4\uc5d0\uc11c \uc740\ud589 \ub0b4\ubd80 \uac10\uc0ac \ubd80\uc11c\uc7a5\uc740 \uc704\ud5d8 \ud3c9\uac00(\uc704\ud5d8 \uae30\ubc18 \ub0b4\ubd80 \uac10\uc0ac)\ub97c \ubc14\ud0d5\uc73c\ub85c \uac10\uc0ac \ubc94\uc704\ub97c \uacb0\uc815\ud574\uc57c \ud569\ub2c8\ub2e4. \uc2e0\uc6a9 \ub610\ub294 \uc790\ubcf8 \uad00\ub9ac\uc640 \uac19\uc740 \uace0\uc704\ud5d8 \ubd80\uc11c\ub294 \uc6b0\uc120\uc21c\uc704\uac00 \ubd80\uc5ec\ub418\uace0 \uac10\uc0ac\uc5d0 \ub354 \ub9ce\uc740 \uc790\uc6d0\uc774 \ud22c\uc785\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chuan_bi_ho_so_va_du_lieu_so_bo\"><\/span><b>\uc0ac\uc804 \ubb38\uc11c\uc640 \uc790\ub8cc\ub97c \uc900\ube44\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac\ud300\uc740 \uc2dc\uc124\uc744 \ubc29\ubb38\ud558\uae30 \uc804\uc5d0 \uc774\uc804 \uae30\uac04\uc758 \uc815\uae30 \ubcf4\uace0\uc11c\uc640 \uac80\uc0ac \uae30\ub85d\uc744 \uc218\uc9d1\ud574\uc57c \ud569\ub2c8\ub2e4. \ub370\uc774\ud130 \ubd84\uc11d\uc740 \uac10\uc0ac\uc790\uac00 \uc794\uc561\uc774\ub098 \uac70\ub798 \ube48\ub3c4\uc758 \uc774\uc0c1 \uc9d5\ud6c4\ub97c \uc2e0\uc18d\ud558\uac8c \ud30c\uc545\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thuc_hien_kiem_tra_thuc_te_tai_don_vi\"><\/span><b>\ud574\ub2f9 \uc124\ube44\uc5d0 \ub300\ud55c \ud604\uc7a5 \uc810\uac80\uc744 \uc2e4\uc2dc\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774\ub294 \uc740\ud589 \ub0b4\ubd80 \uac10\uc0ac\uc758 \ud575\uc2ec \ub2e8\uacc4\uc785\ub2c8\ub2e4. \uac10\uc0ac \ub2f4\ub2f9\uc790\ub294 \ucc3d\uad6c \uac70\ub798 \ucc38\uad00, \uc6d0\ubcf8 \uc11c\ub958 \ub300\uc870, \uc9c1\uc6d0 \uc778\ud130\ubdf0, \uc740\ud589 \uae08\uace0\uc5d0 \ub300\ud55c \ubd88\uc2dc \uc810\uac80 \ub4f1\uc758 \uc808\ucc28\ub97c \uc218\ud589\ud558\uc5ec \uc0ac\uae30 \ud589\uc704\ub97c \uc801\ubc1c\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lap_du_thao_bao_cao_va_thao_luan_ket_qua\"><\/span><b>\ubcf4\uace0\uc11c\ub97c \uc791\uc131\ud558\uace0 \uacb0\uacfc\ub97c \ub17c\uc758\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc740\ud589 \ub0b4\ubd80 \uac10\uc0ac\uc5d0\uc11c \ubc1c\uacac\ub41c \ubaa8\ub4e0 \uc0ac\ud56d\uc740 \uac10\uc0ac \ubcf4\uace0\uc11c\uc5d0 \uae30\ub85d\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4. \uacf5\uc2dd \ubcf4\uace0\uc11c\ub97c \ubc1c\ud589\ud558\uae30 \uc804\uc5d0 \uac10\uc0ac\ud300\uc740 \uac10\uc0ac \ub300\uc0c1 \uae30\uad00\uacfc \ud611\uc758\ud558\uc5ec \uc624\ub958 \ubc0f \uadf8 \uac1d\uad00\uc801\/\uc8fc\uad00\uc801 \uc6d0\uc778\uc5d0 \ub300\ud574 \ud569\uc758\uc5d0 \ub3c4\ub2ec\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phat_hanh_bao_cao_kiem_toan_chinh_thuc\"><\/span><b>\uacf5\uc2dd \uac10\uc0ac \ubcf4\uace0\uc11c\uac00 \uacf5\uac1c\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc740\ud589\uc758 \ub0b4\ubd80 \uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \uc774\uc0ac\ud68c, \uac10\ub3c5\uc704\uc6d0\ud68c \ubc0f \uc9d1\ud589\uc704\uc6d0\ud68c\uc5d0 \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4. \ubcf4\uace0\uc11c\uc5d0\ub294 \ubd80\uc815\ud589\uc704\uc758 \uc2ec\uac01\uc131\uc744 \uba85\ud655\ud788 \uba85\uc2dc\ud558\uace0, \ud574\ub2f9 \uae30\uad00\uc774 \uc774\ub97c \uc2dc\uc815\ud574\uc57c \ud558\ub294 \uad6c\uccb4\uc801\uc778 \uae30\ud55c\uc744 \uc81c\uc2dc\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Theo_doi_va_danh_gia_sau_kiem_toan\"><\/span><b>\uac10\uc0ac \ud6c4 \ubaa8\ub2c8\ud130\ub9c1 \ubc0f \ud3c9\uac00<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc740\ud589 \ub0b4\ubd80 \uac10\uc0ac \ub2f4\ub2f9\uc790\uc758 \ucc45\uc784\uc740 \ubcf4\uace0\uc11c \ubc1c\ud589\uc73c\ub85c \ub05d\ub098\ub294 \uac83\uc774 \uc544\ub2d9\ub2c8\ub2e4. \ubbf8\ube44\uc810\uc774 \uc644\uc804\ud788 \ubcf4\uc644\ub418\uace0 \uacfc\uac70\uc758 \uc2e4\uc218\uac00 \uc7ac\ubc1c\ud558\uc9c0 \uc54a\ub3c4\ub85d \uc2dc\uc815 \uad8c\uace0 \uc0ac\ud56d\uc758 \uc774\ud589 \uc0c1\ud669\uc744 \uc9c0\uc18d\uc801\uc73c\ub85c \ubaa8\ub2c8\ud130\ub9c1\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Yeu_cau_va_cac_hanh_vi_bi_nghiem_cam_trong_kiem_toan_noi_bo_ngan_hang\"><\/span><b>\uc740\ud589 \ub0b4\ubd80 \uac10\uc0ac\uc758 \ud544\uc218 \uc694\uac74 \ubc0f \uae08\uc9c0 \uc0ac\ud56d.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ubc95\uc740 \uc740\ud589 \ub0b4\ubd80 \uac10\uc0ac \ub2f4\ub2f9\uc790\uc758 \ub3c5\ub9bd\uc131\uacfc \uc9c1\uc5c5 \uc724\ub9ac\uc5d0 \ub300\ud574 \ub9e4\uc6b0 \uc5c4\uaca9\ud55c \uaddc\uc815\uc744 \ub450\uace0 \uc788\ub294\ub370, \uc774\ub294 \ub2f4\ub2f9\uc790\uac00 \uacbd\uae30\uc5d0 \ucc38\uc5ec\ud558\uba74\uc11c \ub3d9\uc2dc\uc5d0 \uc2ec\ud310 \uc5ed\ud560\ub3c4 \ud558\ub294 \uc0c1\ud669\uc744 \ubc29\uc9c0\ud558\uae30 \uc704\ud568\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tinh_doc_lap_va_khach_quan\"><\/span><b>\ub3c5\ub9bd\uc131\uacfc \uac1d\uad00\uc131<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac\uc778\uc740 \uc9c0\ub09c 3\ub144 \ub3d9\uc548 \uc790\uc2e0\uc774 \uc218\ud589\ud588\ub358 \uc5c5\ubb34\ub97c \ub2e4\uc2dc \uac10\uc0ac\ud560 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4. \uc774\ub294 \ub3d9\ub8cc\ub098 \uc0c1\uc0ac\uc758 \ubd80\uc815\ud589\uc704\uc5d0 \ub300\ud574 \uac00\uc7a5 \uacf5\uc815\ud55c \uc2dc\uac01\uc744 \ud655\ubcf4\ud558\uae30 \uc704\ud55c \uc740\ud589 \ub0b4\ubd80 \uac10\uc0ac\uc758 \ud575\uc2ec \uc6d0\uce59\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhung_hanh_vi_bi_nghiem_cam_theo_Thong_tu_062020TT-NHNN\"><\/span><b>2020\ub144 6\uc6d4 TT-NHNN\ud638 \uacf5\ubb38\uc5d0 \ub530\ub978 \uae08\uc9c0 \ud589\uc704<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubc95\uc740 \uad34\ub86d\ud798 \ud589\uc704\uc640 \uac1c\uc778\uc801 \uc774\uc775\uc744 \uc704\ud55c \uad8c\ub825 \ub0a8\uc6a9\uc744 \uc5c4\uaca9\ud788 \uae08\uc9c0\ud569\ub2c8\ub2e4. \ud2b9\ud788, \uac10\uc0ac \ub300\uc0c1 \uae30\uad00\uacfc \uacf5\ubaa8\ud558\uc5ec \uc740\ud589 \ub0b4\ubd80 \uac10\uc0ac \uacb0\uacfc\ub97c \uc870\uc791\ud558\ub294 \ud589\uc704\ub294 \ubc94\uc8c4\uc758 \uc2ec\uac01\uc131\uc5d0 \ub530\ub77c \ud615\uc0ac \ucc98\ubc8c\uc744 \ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ky_nang_va_yeu_cau_chuyen_mon_cua_kiem_toan_vien_noi_bo\"><\/span><b>\ub0b4\ubd80 \uac10\uc0ac\uc790\uc758 \uc5ed\ub7c9 \ubc0f \uc804\ubb38\uc801 \uc694\uad6c \uc0ac\ud56d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uae4c\ub2e4\ub85c\uc6b4 \uae08\uc735 \ud658\uacbd\uc5d0\uc11c \uadfc\ubb34\ud558\ub294 \uc740\ud589 \ub0b4\ubd80 \uac10\uc0ac\uc790\ub294 \uc790\uaca9\uc99d\uacfc \uc2e4\ubb34 \ub2a5\ub825\uc744 \ud1b5\ud574 \uc785\uc99d\ub418\ub294 \uccad\ub834\uc131\uacfc \uc5ed\ub7c9\uc744 \ubaa8\ub450 \uac16\ucdb0\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Trinh_do_chuyen_mon_va_chung_chi\"><\/span><b>\uc804\ubb38 \uc790\uaca9 \ubc0f \uc778\uc99d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac \ub2f4\ub2f9\uc790\ub294 \ud68c\uacc4, \uac10\uc0ac \ub610\ub294 \uc740\ud589 \ubc0f \uae08\uc735 \ubd84\uc57c\uc758 \ub300\ud559 \ud559\uc704\uac00 \ud544\uc694\ud569\ub2c8\ub2e4. CIA \ub610\ub294 CISA\uc640 \uac19\uc740 \uad6d\uc81c \uc790\uaca9\uc99d\uc740 \uc740\ud589 \ub0b4\ubd80 \uac10\uc0ac \uc804\ubb38\uac00 \uc9c1\ucc45\uc5d0 \uc9c0\uc6d0\ud560 \ub54c \uc0c1\ub2f9\ud55c \uc774\uc810\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ky_nang_phan_tich_rui_ro_va_tu_duy_phan_bien\"><\/span><b>\uc704\ud5d8 \ubd84\uc11d \ubc0f \ube44\ud310\uc801 \uc0ac\uace0 \ub2a5\ub825<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc720\ub2a5\ud55c \uc740\ud589 \ub0b4\ubd80 \uac10\uc0ac\uc790\ub294 \uc544\uc8fc \uc0ac\uc18c\ud55c \ubd80\ubd84\uc5d0\uc11c\ub3c4 \uc704\ud5d8\uc744 \ud3ec\ucc29\ud560 \uc218 \uc788\uc5b4\uc57c \ud569\ub2c8\ub2e4. \ube44\ud310\uc801 \uc0ac\uace0 \ub2a5\ub825\uc740 \uac10\uc0ac \ub300\uc0c1 \uae30\uad00\uc758 \ud53c\uc0c1\uc801\uc778 \uc124\uba85\uc744 \uc27d\uac8c \ubc1b\uc544\ub4e4\uc774\uc9c0 \uc54a\uace0 \uac70\ub798\uc758 \ubcf8\uc9c8\uc744 \uae4a\uc774 \ud30c\uc545\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ky_nang_giao_tiep_va_dam_phan\"><\/span><b>\uc758\uc0ac\uc18c\ud1b5 \ubc0f \ud611\uc0c1 \ub2a5\ub825<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc740\ud589 \ub0b4\ubd80 \uac10\uc0ac\ub294 \ud53c\uac10\uc0ac \uae30\uad00\uc73c\ub85c\ubd80\ud130 \uc800\ud56d\uc5d0 \ubd80\ub52a\ud788\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \uac10\uc0ac \uacb0\uacfc\ub97c \uc218\uc6a9\ud558\ub3c4\ub85d \ub2f9\uc0ac\uc790\ub97c \uc124\ub4dd\ud558\uae30 \uc704\ud574\uc11c\ub294 \uc6d0\uce59\uc744 \uc720\uc9c0\ud558\uba74\uc11c\ub3c4 \ub2a5\uc219\ud55c \uc758\uc0ac\uc18c\ud1b5\uc774 \ud544\uc218\uc801\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Muc_luong_va_lo_trinh_thang_tien_trong_nghe_kiem_toan_noi_bo_ngan_hang\"><\/span><b>\uc740\ud589 \ub0b4\ubd80 \uac10\uc0ac \ubd80\uc11c\uc758 \uae09\uc5ec \ubc0f \uacbd\ub825 \ubc1c\uc804 \uacbd\ub85c.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc740\ud589 \ub0b4\ubd80 \uac10\uc0ac \uc9c1\ubb34\ub294 \uc624\ub298\ub0a0 \uc740\ud589\uc5c5\uacc4 \ubc31\uc624\ud53c\uc2a4 \ubd80\ubb38\uc5d0\uc11c \uac00\uc7a5 \ub192\uc740 \uc5f0\ubd09\uc744 \ubc1b\ub294 \uc9c1\uc885 \uc911 \ud558\ub098\ub85c \uafb8\uc900\ud788 \uaf3d\ud799\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khao_sat_muc_luong_thuc_te\"><\/span><b>\uc2e4\uc81c \uae09\uc5ec \uc218\uc900 \uc870\uc0ac\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc544\ub798 \ud45c\ub294 \ubca0\ud2b8\ub0a8 \uc8fc\uc2dd\ud68c\uc0ac \uc0c1\uc5c5\uc740\ud589\uc758 \ud3c9\uade0 \uc18c\ub4dd\uc744 \ubcf4\uc5ec\uc90d\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\ubca0\ud2b8\ub0a8 \uc8fc\uc2dd\ud68c\uc0ac \uc0c1\uc5c5\uc740\ud589\uc758 \ud3c9\uade0 \uc18c\ub4dd \ud45c<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uc704\uce58<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uacbd\ud5d8<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ud3c9\uade0 \uae09\uc5ec (VND\/\uc6d4)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc2e0\uc784 \uac10\uc0ac\uc778<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1-2\ub144<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">12.000.000 &#8211; 18.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc218\uc11d \uac10\uc0ac\uad00<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3-5\ub144<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20.000.000 &#8211; 35.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uac10\uc0ac\ud300 \ud300\uc7a5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5~8\ub144<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">40.000.000 &#8211; 60.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub0b4\ubd80 \uac10\uc0ac \ucc45\uc784\uc790<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10\ub144 \uc774\uc0c1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">80.000.000 &#8211; 150.000.000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Lo_trinh_thang_tien_nghe_nghiep\"><\/span><b>\uacbd\ub825 \ubc1c\uc804 \uacbd\ub85c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubcf4\uc870 \uc9c1\uc6d0\uc73c\ub85c \uc2dc\uc791\ud558\uc5ec \uc218\uc11d \uac10\uc0ac\uad00, \ud300\uc7a5, \uadf8\ub9ac\uace0 \ucd5c\uc885\uc801\uc73c\ub85c \uc740\ud589\uc758 \ucd5c\uace0 \ub0b4\ubd80 \uac10\uc0ac\uad00(CAE)\uae4c\uc9c0 \uc2b9\uc9c4\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. CAE\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \uc774\uc0ac\ud68c\uc5d0 \uc9c1\uc811 \ubcf4\uace0\ud558\ub294 \uace0\uc704\uc9c1\uc73c\ub85c, \uc870\uc9c1 \ub0b4\uc5d0\uc11c \uc0c1\ub2f9\ud55c \uad8c\ud55c\uacfc \uc601\ud5a5\ub825\uc744 \ud589\uc0ac\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc740\ud589 \ub0b4\ubd80 \uac10\uc0ac\ub294 \uc5c4\uaca9\ud55c \ubc95\uc801 \uc694\uac74\uc77c \ubfd0\ub9cc \uc544\ub2c8\ub77c \uc2dc\uc7a5 \ubcc0\ub3d9\uc73c\ub85c\ubd80\ud130 \uae08\uc735\uae30\uad00\uc758 \ud575\uc2ec \uac00\uce58\ub97c \ubcf4\ud638\ud558\ub294 \ub370 \ud544\uc218\uc801\uc778 \uc694\uc18c\uc785\ub2c8\ub2e4. \uace0\ub3c4\uc758 \uc804\ubb38\uc131\uacfc \uc9c0\uc2dd, \uadf8\ub9ac\uace0 \uc724\ub9ac\uc801 \uae30\uc900\uc744 \uac16\ucd98 \uac10\uc0ac\ud300\uc744 \uad6c\ucd95\ud558\ub294 \uac83\uc740 \uad6d\uac00 \uae08\uc735 \uc2dc\uc2a4\ud15c\uc758 \uc548\uc804\uc744 \uc704\ud55c \uac00\uc7a5 \uc9c0\uc18d \uac00\ub2a5\ud55c \ud22c\uc790\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uadc0\uc0ac\uc758 \uc740\ud589\uc774\ub098 \uae30\uc5c5\uc774 \uac10\uc0ac \uc2dc\uc2a4\ud15c \uad6c\ucd95 \ub610\ub294 \uac10\uc0ac \uc778\ub825 \uad50\uc721\uc5d0 \uc5b4\ub824\uc6c0\uc744 \uacaa\uace0 \uc788\ub2e4\uba74, MAN(Master Accountant Network)\uc5d0 \uc989\uc2dc \uc5f0\ub77d\ud558\uc2ed\uc2dc\uc624. MAN\uc740 \uc740\ud589\uc744 \uc704\ud55c \uc804\ubb38\uc801\uc778 \ub0b4\ubd80 \uac10\uc0ac \ucee8\uc124\ud305 \ubc0f \uc2e4\ud589 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\uba70, \uad6d\uc81c \ud45c\uc900\uc5d0 \ub530\ub77c \ud1b5\uc81c \ud504\ub85c\uc138\uc2a4 \ubc0f \uc704\ud5d8 \uad00\ub9ac\ub97c \ucd5c\uc801\ud654\ud558\ub3c4\ub85d \uc9c0\uc6d0\ud569\ub2c8\ub2e4. MAN\uc740 \uae30\uc5c5\uc758 \uc7ac\ubb34 \ud22c\uba85\uc131 \ud655\ubcf4 \ubc0f \uc9c0\ubc30\uad6c\uc870 \uac15\ud654\ub97c \uc704\ud55c \ud30c\ud2b8\ub108\ub85c\uc11c \ucd5c\uc120\uc744 \ub2e4\ud558\uace0 \uc788\uc2b5\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=\"Giai_dap_thac_mac_ve_kiem_toan_noi_bo_ngan_hang\"><\/span><b>\uc740\ud589 \ub0b4\ubd80 \uac10\uc0ac\uc5d0 \ub300\ud55c \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_noi_bo_ngan_hang_co_khac_gi_so_voi_kiem_toan_doc_lap\"><\/span>\uc740\ud589 \ub0b4\ubd80 \uac10\uc0ac\uc640 \uc678\ubd80 \uac10\uc0ac\ub294 \uc5b4\ub5bb\uac8c \ub2e4\ub978\uac00\uc694?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\ub0b4\ubd80 \uac10\uc0ac\ub294 \uc5f0\uc911 \uc704\ud5d8 \uad00\ub9ac \ubc0f \ub0b4\ubd80 \uc808\ucc28 \uc900\uc218\uc5d0 \uc911\uc810\uc744 \ub461\ub2c8\ub2e4. \ubc18\uba74 \ub3c5\ub9bd \uac10\uc0ac\ub294 \ud2b9\uc815 \uc2dc\uc810\uc758 \uc7ac\ubb34\uc81c\ud45c \uc815\ud655\uc131\uc5d0 \uc8fc\ub85c \ucd08\uc810\uc744 \ub9de\ucd94\uba70 \uc8fc\uc8fc\ub098 \uc138\ubb34 \ub2f9\uad6d\uacfc \uac19\uc740 \uc740\ud589 \uc678\ubd80 \uc774\ud574\uad00\uacc4\uc790\ub97c \ub300\uc0c1\uc73c\ub85c \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=\"Mot_ngan_hang_co_bat_buoc_phai_co_bo_phan_kiem_toan_noi_bo_khong\"><\/span>\uc740\ud589\uc740 \ub0b4\ubd80 \uac10\uc0ac \ubd80\uc11c\ub97c \uc758\ubb34\uc801\uc73c\ub85c \uac16\ucdb0\uc57c \ud558\ub098\uc694?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\ud604\ud589 \uc2e0\uc6a9\uae30\uad00\ubc95\uc5d0 \ub530\ub974\uba74 \ubca0\ud2b8\ub0a8\uc5d0\uc11c \uc601\uc5c5\ud558\ub294 \ubaa8\ub4e0 \uc740\ud589 \ubc0f \uc2e0\uc6a9\uae30\uad00\uc740 \uc774\uc0ac\ud68c\uc640 \ub3c5\ub9bd\uc801\uc73c\ub85c \uc6b4\uc601\ub418\ub294 \ub0b4\ubd80 \uac10\uc0ac \uc2dc\uc2a4\ud15c\uc744 \uad6c\ucd95\ud574\uc57c \ud569\ub2c8\ub2e4.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Sinh_vien_moi_ra_truong_co_lam_duoc_kiem_toan_noi_bo_ngan_hang_khong\"><\/span>\ucd5c\uadfc \uc878\uc5c5\uc0dd\ub4e4\uc774 \uc740\ud589\uc5d0\uc11c \ub0b4\ubd80 \uac10\uc0ac\uc6d0\uc73c\ub85c \uc77c\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\ucd5c\uadfc \uc878\uc5c5\uc0dd\uc774 \ubc14\ub85c \uc774 \uc9c1\ucc45\uc744 \ub9e1\uae30\ub294 \uac83\uc740 \ub9e4\uc6b0 \uc5b4\ub835\uc2b5\ub2c8\ub2e4. \uc77c\ubc18\uc801\uc73c\ub85c \uc740\ud589\uc5d0\uc11c\ub294 \ub0b4\ubd80 \uac10\uc0ac \ubd80\uc11c\ub85c \uc774\ub3d9\ud558\uae30 \uc804\uc5d0 \uc740\ud589 \ud68c\uacc4 \ub610\ub294 \ub3c5\ub9bd \uac10\uc0ac \ubd84\uc57c\uc5d0\uc11c \ucd5c\uc18c 2\ub144 \uc774\uc0c1\uc758 \uacbd\ub825\uc744 \uc694\uad6c\ud569\ub2c8\ub2e4.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    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