{"id":5303,"date":"2026-03-16T00:56:27","date_gmt":"2026-03-16T07:56:27","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=5303"},"modified":"2026-03-16T00:56:27","modified_gmt":"2026-03-16T07:56:27","slug":"kiem-toan-noi-bo-trong-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo-trong-doanh-nghiep\/","title":{"rendered":"\uae30\uc5c5 \ub0b4\ubd80 \uac10\uc0ac"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\uae30\uc5c5\uc758 \ub0b4\ubd80 \uac10\uc0ac\ub294 \ubc95\uc801 \uc900\uc218 \uc694\uac74\uc77c \ubfd0\ub9cc \uc544\ub2c8\ub77c \ubcc0\ub3d9\uc131\uc774 \ud070 \uacbd\uc81c \ud658\uacbd\uc5d0\uc11c \ud544\uc218\uc801\uc778 \uc704\ud5d8 \uad00\ub9ac \ub3c4\uad6c\uc785\ub2c8\ub2e4. \ubca0\ud2b8\ub0a8\uc5d0\uc11c\ub294 \uc774\ub7ec\ud55c \ub0b4\ubd80 \uac10\uc0ac\uc758 \ub4f1\uc7a5\uc73c\ub85c... <\/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;\"> \uc774\ub294 \uc911\uc694\ud55c \uc804\ud658\uc810\uc774 \ub418\uc5c8\uc73c\uba70, \ub9ce\uc740 \uc720\ud615\uc758 \uae30\uc5c5\ub4e4\uc774 \uc7ac\ubb34 \ubc0f \uc6b4\uc601 \ubcf4\uace0\uc758 \ud22c\uba85\uc131\uc744 \ubcf4\uc7a5\ud558\uae30 \uc704\ud574 \uccb4\uacc4\uc801\uc778 \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc744 \uad6c\ucd95\ud558\ub3c4\ub85d \uac15\uc81c\ud588\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc2e4\uc81c\ub85c \uc5c5\uacc4 \ud1b5\uacc4\uc5d0 \ub530\ub974\uba74 \uae30\uc5c5 \ub0b4 \ud6a8\uacfc\uc801\uc778 \ub0b4\ubd80 \uac10\uc0ac \ubd80\uc11c\ub294 \uc0ac\uae30 \ubc0f \ud68c\uacc4 \uc624\ub958 \uc704\ud5d8\uc744 \ucd5c\ub300 40%\uae4c\uc9c0 \uc904\uc77c \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uad00\ub828 \uaddc\uc815\uc744 \ucca0\uc800\ud788 \uc774\ud574\ud558\ub294 \uac83\uc774 \uc911\uc694\ud569\ub2c8\ub2e4. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-66-2020-TT-BTC-ban-hanh-Quy-che-mau-kiem-toan-noi-bo-ap-dung-cho-doanh-nghiep-428958.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ud68c\ub78c 66\/2020\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> \ud45c\uc900\ud654\ub41c \ub0b4\ubd80 \uac10\uc0ac \uc808\ucc28\ub294 \uc774\uc0ac\ud68c\uc640 \uacbd\uc601\uc9c4\uc774 \uac1d\uad00\uc801\uc778 \uad00\uc810\uc744 \uc5bb\ub3c4\ub85d \ub3c4\uc640\uc8fc\uc5b4 \uac00\uc7a5 \uc815\ud655\ud55c \uc804\ub7b5\uc801 \uacb0\uc815\uc744 \ub0b4\ub9b4 \uc218 \uc788\uac8c \ud574 \uc904 \uac83\uc785\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-noi-bo-trong-doanh-nghiep\/#Khung_phap_ly_ve_kiem_toan_noi_bo_trong_doanh_nghiep_hien_nay\" >\uae30\uc5c5 \ub0b4\ubd80 \uac10\uc0ac\uc5d0 \ub300\ud55c \ud604\ud589 \ubc95\uc801 \uccb4\uacc4.<\/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-noi-bo-trong-doanh-nghiep\/#Nghi_dinh_052019ND-CP_%E2%80%93_Kim_chi_nam_cho_hoat_dong_kiem_toan\" >\uc2dc\ud589\ub839 05\/2019\/ND-CP \u2013 \uac10\uc0ac \ud65c\ub3d9\uc5d0 \ub300\ud55c \uc9c0\uce68 \uc6d0\uce59<\/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-trong-doanh-nghiep\/#Thong_tu_662020TT-BTC_va_chuan_muc_dao_duc_nghe_nghiep\" >\ud68c\ub78c 66\/2020\/TT-BTC \ubc0f \uc804\ubb38\uac00 \uc724\ub9ac \uae30\uc900<\/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-trong-doanh-nghiep\/#Doi_tuong_bat_buoc_thuc_hien_kiem_toan_noi_bo_trong_doanh_nghiep\" >\uae30\uc5c5 \ub0b4\ubd80 \uac10\uc0ac\ub97c \uc218\ud589\ud574\uc57c \ud558\ub294 \uc8fc\uccb4\ub294 \ub204\uad6c\uc778\uac00\uc694?<\/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-trong-doanh-nghiep\/#Phan_loai_doanh_nghiep_theo_quy_dinh_phap_luat\" >\ubc95\uaddc\uc5d0 \ub530\ub978 \uc0ac\uc5c5\uccb4 \ubd84\ub958<\/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-trong-doanh-nghiep\/#Loi_ich_khi_doanh_nghiep_tu_nguyen_trien_khai\" >\uae30\uc5c5\uc758 \uc790\ubc1c\uc801 \uc2dc\ud589\uc774 \uac00\uc838\ub2e4\uc8fc\ub294 \uc774\uc810<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo-trong-doanh-nghiep\/#Chuc_nang_va_nhiem_vu_cua_kiem_toan_noi_bo_trong_doanh_nghiep\" >\uae30\uc5c5 \ub0b4 \ub0b4\ubd80 \uac10\uc0ac\uc758 \uae30\ub2a5\uacfc \ucc45\uc784<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo-trong-doanh-nghiep\/#Kiem_tra_tinh_tuan_thu_phap_luat_va_quy_dinh_noi_bo\" >\ubc95\ub960 \ubc0f \ub0b4\ubd80 \uaddc\uc815 \uc900\uc218 \uc5ec\ubd80\ub97c \ud655\uc778\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-9\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo-trong-doanh-nghiep\/#Danh_gia_he_thong_kiem_soat_noi_bo_va_quan_tri_rui_ro\" >\ub0b4\ubd80 \ud1b5\uc81c \ubc0f \uc704\ud5d8 \uad00\ub9ac \uc2dc\uc2a4\ud15c \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-10\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo-trong-doanh-nghiep\/#Quy_trinh_thuc_hien_kiem_toan_noi_bo_trong_doanh_nghiep_chuan_xac\" >\uae30\uc5c5 \ub0b4\ubd80 \uac10\uc0ac \uc218\ud589\uc744 \uc704\ud55c \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-11\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo-trong-doanh-nghiep\/#Lap_ke_hoach_kiem_toan_dua_tren_danh_gia_rui_ro\" >\uc704\ud5d8 \ud3c9\uac00\uc5d0 \uae30\ubc18\ud55c \uac10\uc0ac \uacc4\ud68d \uc218\ub9bd.<\/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-trong-doanh-nghiep\/#Thuc_hien_kiem_tra_va_thu_thap_bang_chung_kiem_toan\" >\uac10\uc0ac \ud14c\uc2a4\ud2b8\ub97c \uc218\ud589\ud558\uace0 \uac10\uc0ac \uc99d\uac70\ub97c \uc218\uc9d1\ud569\ub2c8\ub2e4.<\/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-trong-doanh-nghiep\/#Bao_cao_ket_qua_va_theo_doi_thuc_hien_kien_nghi\" >\uacb0\uacfc\ub97c \ubcf4\uace0\ud558\uace0 \uad8c\uace0\uc0ac\ud56d \uc774\ud589\uc744 \ubaa8\ub2c8\ud130\ub9c1\ud569\ub2c8\ub2e4.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo-trong-doanh-nghiep\/#Phan_biet_kiem_toan_noi_bo_va_kiem_toan_doc_lap\" >\ub0b4\ubd80 \uac10\uc0ac\uc640 \ub3c5\ub9bd \uac10\uc0ac\uc758 \ucc28\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-15\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo-trong-doanh-nghiep\/#Su_khac_biet_ve_muc_dich_va_pham_vi\" >\ubaa9\uc801\uacfc \ubc94\uc704\uc758 \ucc28\uc774<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo-trong-doanh-nghiep\/#Moi_quan_he_tuong_ho_trong_quan_tri_doanh_nghiep\" >\uae30\uc5c5 \uc9c0\ubc30\uad6c\uc870\uc5d0\uc11c\uc758 \uc0c1\ud638 \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-17\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo-trong-doanh-nghiep\/#Nhung_thach_thuc_khi_trien_khai_kiem_toan_noi_bo_trong_doanh_nghiep\" >\uae30\uc5c5 \ub0b4\ubd80 \uac10\uc0ac \uc2dc\ud589 \uc2dc \ubc1c\uc0dd\ud558\ub294 \uc5b4\ub824\uc6c0.<\/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-noi-bo-trong-doanh-nghiep\/#Rao_can_ve_chi_phi_va_nguon_nhan_luc_trinh_do_cao\" >\ube44\uc6a9 \uc7a5\ubcbd \ubc0f \uace0\uc219\ub828 \uc778\ub825 \ud655\ubcf4\uc758 \uc5b4\ub824\uc6c0.<\/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-noi-bo-trong-doanh-nghiep\/#Su_doc_lap_va_suc_ep_tu_ban_dieu_hanh\" >\ub3c5\ub9bd\uc131\uacfc \uc774\uc0ac\ud68c\ub85c\ubd80\ud130\uc758 \uc555\ub825<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo-trong-doanh-nghiep\/#Ung_dung_cong_nghe_trong_kiem_toan_noi_bo_trong_doanh_nghiep\" >\uae30\uc5c5 \ub0b4\ubd80 \uac10\uc0ac\uc5d0 \uae30\uc220\uc744 \uc801\uc6a9\ud558\ub294 \ubc29\ubc95.<\/a><ul class='ez-toc-list-level-3' ><li class='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-trong-doanh-nghiep\/#Kiem_toan_lien_tuc_Continuous_Auditing\" >\uc9c0\uc18d\uc801 \uac10\uc0ac<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo-trong-doanh-nghiep\/#Phan_tich_du_lieu_va_tri_tue_nhan_tao_AI\" >\ub370\uc774\ud130 \ubd84\uc11d \ubc0f \uc778\uacf5\uc9c0\ub2a5(AI)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo-trong-doanh-nghiep\/#Cac_sai_sot_thuong_gap_duoc_phat_hien_qua_kiem_toan_noi_bo\" >\ub0b4\ubd80 \uac10\uc0ac\uc5d0\uc11c \ubc1c\uacac\ub41c \uc77c\ubc18\uc801\uc778 \uc624\ub958.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo-trong-doanh-nghiep\/#Sai_pham_trong_hach_toan_ke_toan_va_thue\" >\ud68c\uacc4 \ubc0f \uc138\ubb34\uc0c1\uc758 \uc624\ub958<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo-trong-doanh-nghiep\/#Quan_ly_tai_san_va_ton_kho_long_leo\" >\ub290\uc2a8\ud55c \uc790\uc0b0 \ubc0f \uc7ac\uace0 \uad00\ub9ac<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo-trong-doanh-nghiep\/#Chien_luoc_xay_dung_bo_phan_kiem_toan_noi_bo_manh_me\" >\uac15\ub825\ud55c \ub0b4\ubd80 \uac10\uc0ac \ubd80\uc11c\ub97c \uad6c\ucd95\ud558\uae30 \uc704\ud55c \uc804\ub7b5.<\/a><ul class='ez-toc-list-level-3' ><li class='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-trong-doanh-nghiep\/#Dao_tao_nhan_su_va_cap_nhat_kien_thuc_lien_tuc\" >\uc9c0\uc18d\uc801\uc778 \uc9c1\uc6d0 \uad50\uc721 \ubc0f \uc9c0\uc2dd \uc5c5\ub370\uc774\ud2b8.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo-trong-doanh-nghiep\/#Xay_dung_van_hoa_chinh_truc_va_minh_bach\" >\uc815\uc9c1\uc131\uacfc \ud22c\uba85\uc131\uc758 \ubb38\ud654\ub97c \uad6c\ucd95\ud569\ub2c8\ub2e4.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo-trong-doanh-nghiep\/#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-30\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo-trong-doanh-nghiep\/#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-31\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo-trong-doanh-nghiep\/#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-32\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo-trong-doanh-nghiep\/#Cac_cau_hoi_thuong_gap_ve_kiem_toan_noi_bo_trong_doanh_nghiep\" >\uae30\uc5c5 \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-33\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo-trong-doanh-nghiep\/#Doanh_nghiep_quy_mo_nho_co_can_thiet_lap_kiem_toan_noi_bo_khong\" >\uc911\uc18c\uae30\uc5c5\uc740 \ub0b4\ubd80 \uac10\uc0ac \uc2dc\uc2a4\ud15c\uc744 \uad6c\ucd95\ud574\uc57c \ud560\uae4c\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo-trong-doanh-nghiep\/#Co_the_thue_ngoai_hoan_toan_dich_vu_kiem_toan_noi_bo_trong_doanh_nghiep_khong\" >\uae30\uc5c5 \ub0b4\ubd80 \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc644\uc804\ud788 \uc544\uc6c3\uc18c\uc2f1\ud558\ub294 \uac83\uc774 \uac00\ub2a5\ud560\uae4c\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo-trong-doanh-nghiep\/#Bao_cao_kiem_toan_noi_bo_co_phai_gui_cho_co_quan_thue_khong\" >\ub0b4\ubd80 \uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \uc138\ubb34 \ub2f9\uad6d\uc5d0 \uc81c\ucd9c\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-36\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo-trong-doanh-nghiep\/#Su_khac_biet_lon_nhat_giua_ke_toan_truong_va_kiem_toan_noi_bo_la_gi\" >\ucd5c\uace0 \ud68c\uacc4 \ucc45\uc784\uc790\uc640 \ub0b4\ubd80 \uac10\uc0ac\uc790\uc758 \uac00\uc7a5 \ud070 \ucc28\uc774\uc810\uc740 \ubb34\uc5c7\uc778\uac00\uc694?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Khung_phap_ly_ve_kiem_toan_noi_bo_trong_doanh_nghiep_hien_nay\"><\/span><b>\uae30\uc5c5 \ub0b4\ubd80 \uac10\uc0ac\uc5d0 \ub300\ud55c \ud604\ud589 \ubc95\uc801 \uccb4\uacc4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5306\" aria-describedby=\"caption-attachment-5306\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5306\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Khung-phap-ly-ve-kiem-toan-noi-bo-trong-doanh-nghiep-hien-nay.jpg\" alt=\"Khung ph\u00e1p l\u00fd v\u1ec1 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 trong doanh nghi\u1ec7p hi\u1ec7n nay\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Khung-phap-ly-ve-kiem-toan-noi-bo-trong-doanh-nghiep-hien-nay.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Khung-phap-ly-ve-kiem-toan-noi-bo-trong-doanh-nghiep-hien-nay-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Khung-phap-ly-ve-kiem-toan-noi-bo-trong-doanh-nghiep-hien-nay-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Khung-phap-ly-ve-kiem-toan-noi-bo-trong-doanh-nghiep-hien-nay-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Khung-phap-ly-ve-kiem-toan-noi-bo-trong-doanh-nghiep-hien-nay-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5306\" class=\"wp-caption-text\">\uae30\uc5c5 \ub0b4\ubd80 \uac10\uc0ac\uc5d0 \ub300\ud55c \ud604\ud589 \ubc95\uc801 \uccb4\uacc4.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5 \ub0b4\ubd80 \uac10\uc0ac\ub294 \uc138\ubb34 \ub2f9\uad6d\uacfc \uc8fc\uc8fc \uc55e\uc5d0\uc11c \uadf8 \ud6a8\ub825\uacfc \ud6a8\uc728\uc131\uc744 \ubcf4\uc7a5\ud558\uae30 \uc704\ud574 \uacac\uace0\ud55c \ubc95\uc801 \uadfc\uac70\uc5d0 \uae30\ubc18\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nghi_dinh_052019ND-CP_%E2%80%93_Kim_chi_nam_cho_hoat_dong_kiem_toan\"><\/span><b>\uc2dc\ud589\ub839 05\/2019\/ND-CP \u2013 \uac10\uc0ac \ud65c\ub3d9\uc5d0 \ub300\ud55c \uc9c0\uce68 \uc6d0\uce59<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">2019\ub144 5\uc6d4 ND-CP\ud638 \uc2dc\ud589\ub839\uc740 \uae30\uc5c5\uc758 \ub0b4\ubd80 \uac10\uc0ac \uc758\ubb34\ud654 \ubc0f \uad8c\uc7a5 \uc2dc\ud589\uc5d0 \uad00\ud55c \uc138\ubd80 \uaddc\uc815\uc744 \ub2f4\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub294 \ub0b4\ubd80 \uac10\uc0ac \ud65c\ub3d9\uc744 \uc9c1\uc811\uc801\uc73c\ub85c \uaddc\uc815\ud558\ub294 \ucd5c\uace0 \ubc95\uaddc\ub85c\uc11c, \uacbd\uc601 \uc2dc\uc2a4\ud15c\uacfc \uad00\ub828\ud558\uc5ec \uac10\uc0ac \ubd80\uc11c\uc758 \ub3c5\ub9bd\uc801\uc774\uace0 \uac1d\uad00\uc801\uc778 \uc5ed\ud560\uc744 \uac15\uc870\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ubc95\ub960\uc740 \uc0c1\uc7a5 \uae30\uc5c5\uacfc \uad6d\uac00\uac00 \uc815\uad00 \uc790\ubcf8\uae08\uc758 50% \uc774\uc0c1\uc744 \ubcf4\uc720\ud55c \uae30\uc5c5\uc740 \ub0b4\ubd80 \uac10\uc0ac \uc2dc\uc2a4\ud15c\uc744 \uad6c\ucd95\ud574\uc57c \ud55c\ub2e4\uace0 \uba85\uc2dc\uc801\uc73c\ub85c \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub97c \uc900\uc218\ud558\uc9c0 \uc54a\uc744 \uacbd\uc6b0 \uc2ec\uac01\ud55c \ud589\uc815 \uc81c\uc7ac\ub97c \ubc1b\uc744 \uc218 \uc788\uc73c\uba70, \uc8fc\uc2dd \uc2dc\uc7a5\uc5d0 \ub300\ud55c \ud22c\uc790\uc790 \uc2e0\ub8b0\ub97c \uc57d\ud654\uc2dc\ud0ac \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tu_662020TT-BTC_va_chuan_muc_dao_duc_nghe_nghiep\"><\/span><b>\ud68c\ub78c 66\/2020\/TT-BTC \ubc0f \uc804\ubb38\uac00 \uc724\ub9ac \uae30\uc900<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ud68c\ub78c 66\/2020\/TT-BTC\ub294 \uae30\uc5c5 \ub0b4\ubd80 \uac10\uc0ac\uc758 \ud45c\uc900\ud654\ub97c \uc9c0\uc6d0\ud558\uae30 \uc704\ud574 \ubaa8\ubc94 \uaddc\uc815 \uc2dc\ud589\uc5d0 \ub300\ud55c \uc9c0\uce68\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4. \uc774 \ubb38\uc11c\ub294 \uac10\uc0ac \uacc4\ud68d \uc218\ub9bd, \uac10\uc0ac \uc218\ud589, \uadf8\ub9ac\uace0 \uc774\uc0ac\ud68c \ubc0f \uc784\uc6d0\uc9c4\uc5d0 \uc81c\ucd9c\ud560 \uac10\uc0ac \ubcf4\uace0\uc11c \uc791\uc131 \uc808\ucc28\ub97c \uad6c\uccb4\uc801\uc73c\ub85c \uba85\uc2dc\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\uc758 \ub0b4\ubd80 \uac10\uc0ac\uc790\ub294 \uccad\ub834\uc131, \uac1d\uad00\uc131, \uae30\ubc00 \uc720\uc9c0, \uc804\ubb38 \uc5ed\ub7c9\uc774\ub77c\ub294 \uc6d0\uce59\uc744 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uac00\uce58\ub294 \uc2e0\ub8b0\ub97c \uad6c\ucd95\ud558\ub294 \ub370 \ud544\uc218\uc801\uc774\uba70, \uc8fc\uc694 \uacbd\uc81c \uc804\ubb38\uac00\ub4e4\uc740 \uae08\uc735 \uae30\uad00\uc744 \ud3c9\uac00\ud560 \ub54c \ud56d\uc0c1 \uc2e0\ub8b0\ub97c \uc911\uc694\ud558\uac8c \uc5ec\uae41\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_bat_buoc_thuc_hien_kiem_toan_noi_bo_trong_doanh_nghiep\"><\/span><b>\uae30\uc5c5 \ub0b4\ubd80 \uac10\uc0ac\ub97c \uc218\ud589\ud574\uc57c \ud558\ub294 \uc8fc\uccb4\ub294 \ub204\uad6c\uc778\uac00\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5305\" aria-describedby=\"caption-attachment-5305\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5305\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Doi-tuong-bat-buoc-thuc-hien-kiem-toan-noi-bo-trong-doanh-nghiep.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 trong doanh nghi\u1ec7p\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Doi-tuong-bat-buoc-thuc-hien-kiem-toan-noi-bo-trong-doanh-nghiep.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Doi-tuong-bat-buoc-thuc-hien-kiem-toan-noi-bo-trong-doanh-nghiep-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Doi-tuong-bat-buoc-thuc-hien-kiem-toan-noi-bo-trong-doanh-nghiep-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Doi-tuong-bat-buoc-thuc-hien-kiem-toan-noi-bo-trong-doanh-nghiep-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Doi-tuong-bat-buoc-thuc-hien-kiem-toan-noi-bo-trong-doanh-nghiep-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5305\" class=\"wp-caption-text\">\uae30\uc5c5 \ub0b4\ubd80 \uac10\uc0ac\ub97c \uc218\ud589\ud574\uc57c \ud558\ub294 \uc8fc\uccb4\ub294 \ub204\uad6c\uc778\uac00\uc694?<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\ubaa8\ub4e0 \uc870\uc9c1\uc774 \uc774 \ubd80\uc11c\ub97c \uc124\ub9bd\ud574\uc57c \ud558\ub294 \ubc95\uc801 \uc758\ubb34\uac00 \ub3d9\uc77c\ud55c \uac83\uc740 \uc544\ub2c8\uc9c0\ub9cc, \ud604\ub300\uc758 \uac70\ubc84\ub10c\uc2a4 \ud2b8\ub80c\ub4dc\ub294 \uc774\ub7ec\ud55c \ubd80\uc11c\uc758 \uad11\ubc94\uc704\ud55c \ub3c4\uc785\uc744 \uc7a5\ub824\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phan_loai_doanh_nghiep_theo_quy_dinh_phap_luat\"><\/span><b>\ubc95\uaddc\uc5d0 \ub530\ub978 \uc0ac\uc5c5\uccb4 \ubd84\ub958<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">2019\ub144 5\uc6d4 ND-CP\ud638 \uc2dc\ud589\ub839 \uc81c10\uc870\uc758 \uaddc\uc815\uc5d0 \ub530\ub77c \uae30\uc5c5 \ub0b4\ubd80 \uac10\uc0ac\ub97c \uc218\ud589\ud558\ub294 \uae30\uad00\uc744 \ub2e4\uc74c\uacfc \uac19\uc774 \ubd84\ub958\ud569\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\uae30\uc5c5 \ub0b4\ubd80 \uac10\uc0ac \uc218\ud589 \uae30\uad00 \ubd84\ub958\ud45c.<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uc0ac\uc5c5 \uc720\ud615<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ud544\uc218 \uc0c1\ud0dc<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ubc95\uc801 \uadfc\uac70<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uadf8 \ud68c\uc0ac\ub294 \uc8fc\uc2dd \uc2dc\uc7a5\uc5d0 \uc0c1\uc7a5\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uac00\uc9c0\ub2e4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubc95\ub839 05\/2019\/ND-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uad6d\uc601\uae30\uc5c5\uc774 \ubaa8\uae30\uc5c5\uc785\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uac00\uc9c0\ub2e4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubc95\ub839 05\/2019\/ND-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uad6d\uc601 \uc720\ud55c\ucc45\uc784\ud68c\uc0ac<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uac00\uc9c0\ub2e4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uad6d\uac00\uc790\ubcf8\uad00\ub9ac\ubc95 \uc81c8\uc870<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc911\uc18c\ud615 \ubbfc\uac04 \uae30\uc5c5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc7a5\ub824\ud558\ub2e4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc790\ubc1c\uc801 \uac70\ubc84\ub10c\uc2a4<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Loi_ich_khi_doanh_nghiep_tu_nguyen_trien_khai\"><\/span><b>\uae30\uc5c5\uc758 \uc790\ubc1c\uc801 \uc2dc\ud589\uc774 \uac00\uc838\ub2e4\uc8fc\ub294 \uc774\uc810<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc758\ubb34 \uc0ac\ud56d\uc740 \uc544\ub2c8\uc9c0\ub9cc, \uae30\uc5c5 \ub0b4\ubd80 \uac10\uc0ac\ub97c \uc2dc\ud589\ud558\uba74 \uc740\ud589 \ub300\ucd9c\uc744 \ubc1b\uac70\ub098 \ud574\uc678 \ud22c\uc790\ub97c \uc720\uce58\ud560 \ub54c \uc0c1\ub2f9\ud55c \uacbd\uc7c1 \uc6b0\uc704\ub97c \ud655\ubcf4\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ud6cc\ub96d\ud55c \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc740 \uc138\ubb34 \ubcf4\uace0\uc5d0 \uc788\uc5b4 \uc804\ubb38\uc131\uacfc \ud22c\uba85\uc131\uc744 \ubcf4\uc5ec\uc90d\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc678\uad6d\uc778 \uc9c1\uc811 \ud22c\uc790(FDI) \uae30\uc5c5\uc740 \ubaa8\ud68c\uc0ac\uc640\uc758 \ud504\ub85c\uc138\uc2a4 \ub3d9\uae30\ud654\ub97c \uc704\ud574 \uc124\ub9bd \ucd08\uae30 \ub2e8\uacc4\ubd80\ud130 \ub0b4\ubd80 \uac10\uc0ac \uc2dc\uc2a4\ud15c \uad6c\ucd95\uc744 \uc6b0\uc120\uc2dc\ud558\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4. \uc774\ub294 \uc774\uc804\uac00\uaca9 \ucc45\uc815 \ubc0f \uc6d0\uac00 \ud68c\uacc4 \uc624\ub958\uc640 \uad00\ub828\ub41c \uc704\ud5d8\uc744 \uc608\ubc29\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Chuc_nang_va_nhiem_vu_cua_kiem_toan_noi_bo_trong_doanh_nghiep\"><\/span><b>\uae30\uc5c5 \ub0b4 \ub0b4\ubd80 \uac10\uc0ac\uc758 \uae30\ub2a5\uacfc \ucc45\uc784<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5304\" aria-describedby=\"caption-attachment-5304\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5304\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Chuc-nang-va-nhiem-vu-cua-kiem-toan-noi-bo-trong-doanh-nghiep.jpg\" alt=\"Ch\u1ee9c n\u0103ng v\u00e0 nhi\u1ec7m v\u1ee5 c\u1ee7a ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 trong doanh nghi\u1ec7p\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Chuc-nang-va-nhiem-vu-cua-kiem-toan-noi-bo-trong-doanh-nghiep.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Chuc-nang-va-nhiem-vu-cua-kiem-toan-noi-bo-trong-doanh-nghiep-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Chuc-nang-va-nhiem-vu-cua-kiem-toan-noi-bo-trong-doanh-nghiep-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Chuc-nang-va-nhiem-vu-cua-kiem-toan-noi-bo-trong-doanh-nghiep-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Chuc-nang-va-nhiem-vu-cua-kiem-toan-noi-bo-trong-doanh-nghiep-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5304\" class=\"wp-caption-text\">\uae30\uc5c5 \ub0b4 \ub0b4\ubd80 \uac10\uc0ac\uc758 \uae30\ub2a5\uacfc \ucc45\uc784<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\ub0b4\ubd80 \uac10\uc0ac \uc11c\ube44\uc2a4\uac00 \uc65c \uc911\uc694\ud55c\uc9c0 \uc774\ud574\ud558\ub824\uba74, \uc774 \ubd80\uc11c\uac00 \uc6b4\uc601 \uc2dc\uc2a4\ud15c \ub0b4\uc5d0\uc11c \uc218\ud589\ud558\ub294 \ud575\uc2ec \uae30\ub2a5\uc744 \uc2ec\uce35\uc801\uc73c\ub85c \ubd84\uc11d\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_tra_tinh_tuan_thu_phap_luat_va_quy_dinh_noi_bo\"><\/span><b>\ubc95\ub960 \ubc0f \ub0b4\ubd80 \uaddc\uc815 \uc900\uc218 \uc5ec\ubd80\ub97c \ud655\uc778\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ucd5c\uc6b0\uc120 \uc21c\uc704 <\/span><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;\"> \uae30\uc5c5\uc758 \uacbd\uc6b0, \uc774\ub294 \uc138\ubb34 \ubc0f \ud68c\uacc4 \uaddc\uc815\uacfc \uc7ac\ubb34\ubd80\uc758 \uc9c0\uce68 \uc900\uc218 \uc218\uc900\uc744 \ud3c9\uac00\ud558\ub294 \uac83\uc744 \uc758\ubbf8\ud569\ub2c8\ub2e4. \ubd80\uac00\uac00\uce58\uc138 \ub610\ub294 \ubc95\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0\uc11c\uc758 \uc624\ub958\ub97c \uc870\uae30\uc5d0 \ubc1c\uacac\ud558\uba74 \uae30\uc5c5\uc740 \ubd88\ud544\uc694\ud55c \uc5f0\uccb4\ub8cc\ub97c \ud53c\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub610\ud55c, \uae30\uc5c5 \ub0b4\ubd80 \uac10\uc0ac\uc5d0\uc11c\ub294 \ub0b4\ubd80 \uc9c0\ucd9c \uaddc\uc815 \ubc0f \uc2b9\uc778\ub41c \uacbd\uc81c\u00b7\uae30\uc220 \ud45c\uc900\uc758 \uc774\ud589 \uc5ec\ubd80\ub3c4 \uac80\ud1a0\ud569\ub2c8\ub2e4. \uc774\ub97c \ud1b5\ud574 \ubaa8\ub4e0 \ud604\uae08 \ud750\ub984\uc774 \uc62c\ubc14\ub978 \ubaa9\uc801\uc5d0 \ud6a8\uc728\uc801\uc73c\ub85c \uc0ac\uc6a9\ub418\ub3c4\ub85d \ubcf4\uc7a5\ud558\uace0, \ud68c\uc0ac \uc790\uc6d0\uc758 \ub0ad\ube44\ub97c \ucd5c\uc18c\ud654\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Danh_gia_he_thong_kiem_soat_noi_bo_va_quan_tri_rui_ro\"><\/span><b>\ub0b4\ubd80 \ud1b5\uc81c \ubc0f \uc704\ud5d8 \uad00\ub9ac \uc2dc\uc2a4\ud15c \ud3c9\uac00.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc740 \uc885\uc885 \uc870\uc9c1\uc758 &quot;\uba74\uc5ed \uccb4\uacc4&quot;\uc5d0 \ube44\uc720\ub429\ub2c8\ub2e4. \uae30\uc5c5 \ub0b4\ubd80 \uac10\uc0ac\ub294 \uad6c\ub9e4 \ubc0f \ucc3d\uace0 \uad00\ub9ac\ubd80\ud130 \ud310\ub9e4 \ubc0f \ud604\uae08 \ud68c\uc218\uc5d0 \uc774\ub974\uae30\uae4c\uc9c0 \ud1b5\uc81c \uba54\ucee4\ub2c8\uc998\uc774 \uc124\uacc4\ub300\ub85c \uc791\ub3d9\ud558\ub294\uc9c0 \uac80\uc99d\ud558\ub294 \uc5ed\ud560\uc744 \ub2f4\ub2f9\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub514\uc9c0\ud138 \uc2dc\ub300\uc5d0 \uc811\uc5b4\ub4e4\uba74\uc11c \uae30\uc5c5\uc758 \ub0b4\ubd80 \uac10\uc0ac \ubc94\uc704\ub294 IT \uc2dc\uc2a4\ud15c \ubc0f \ub370\uc774\ud130 \ubcf4\uc548 \uac10\uc0ac\uae4c\uc9c0 \ud655\ub300\ub418\uc5c8\uc2b5\ub2c8\ub2e4. \uace0\uac1d \uc815\ubcf4\uc640 \uc601\uc5c5 \ube44\ubc00 \ubcf4\ud638\ub294 \uc0ac\uc774\ubc84 \uc704\ud5d8\uc5d0 \ub300\uc751\ud558\uae30 \uc704\ud55c \ud604\ub300 \uac10\uc0ac \uad00\ud589\uc758 \ud544\uc218\uc801\uc778 \ubd80\ubd84\uc774 \ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_kiem_toan_noi_bo_trong_doanh_nghiep_chuan_xac\"><\/span><b>\uae30\uc5c5 \ub0b4\ubd80 \uac10\uc0ac \uc218\ud589\uc744 \uc704\ud55c \ud45c\uc900 \uc808\ucc28.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc131\uacf5\uc801\uc778 \uac10\uc0ac\ub97c \uc704\ud574\uc11c\ub294 \uc7ac\ubb34 \uc2dc\uc2a4\ud15c\uc758 \uc911\ub300\ud55c \uc704\ud5d8\uc744 \uac04\uacfc\ud558\uc9c0 \uc54a\ub3c4\ub85d \uccb4\uacc4\uc801\uc774\uace0 \ub17c\ub9ac\uc801\uc778 \uc811\uadfc \ubc29\uc2dd\uc774 \ud544\uc694\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lap_ke_hoach_kiem_toan_dua_tren_danh_gia_rui_ro\"><\/span><b>\uc704\ud5d8 \ud3c9\uac00\uc5d0 \uae30\ubc18\ud55c \uac10\uc0ac \uacc4\ud68d \uc218\ub9bd.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5 \ub0b4\ubd80 \uac10\uc0ac\uc758 \uccab \ubc88\uc9f8 \ub2e8\uacc4\ub294 \uc790\uc6d0\uc744 \uc9d1\uc911\ud574\uc57c \ud560 \uace0\uc704\ud5d8 \uc601\uc5ed\uc744 \uc2dd\ubcc4\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. \uc608\ub97c \ub4e4\uc5b4, \uad6c\ub9e4 \ubc0f \uc7ac\ubb34 \ubd80\uc11c\ub294 \uc790\uc0b0 \uc0ac\uae30\uc5d0 \ucde8\uc57d\ud558\uae30 \ub54c\ubb38\uc5d0 \ubd84\uae30\ubcc4 \uac10\uc0ac\uc758 \uc6b0\uc120 \uc21c\uc704 \ub300\uc0c1\uc774 \ub418\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ud68c\uc0ac \ub0b4\ubd80 \uac10\uc0ac \uacc4\ud68d\uc740 \uc2dc\ud589 \uc804\uc5d0 \uc774\uc0ac\ud68c\uc758 \uc2b9\uc778\uc744 \ubc1b\uc544\uc57c \ud569\ub2c8\ub2e4. \uc774 \uacc4\ud68d\uc5d0\ub294 \uc77c\uc815, \ucc38\uc5ec \uc778\ub825, \uadf8\ub9ac\uace0 \uad50\ucc28 \uac80\uc99d, \uc2e4\ubb3c \uc7ac\uace0 \uc870\uc0ac, \uc9c1\uc6d0 \uc778\ud130\ubdf0\uc640 \uac19\uc740 \uac80\uc99d \ubc29\ubc95\uc774 \uc0c1\uc138\ud788 \uba85\uc2dc\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thuc_hien_kiem_tra_va_thu_thap_bang_chung_kiem_toan\"><\/span><b>\uac10\uc0ac \ud14c\uc2a4\ud2b8\ub97c \uc218\ud589\ud558\uace0 \uac10\uc0ac \uc99d\uac70\ub97c \uc218\uc9d1\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac \uacfc\uc815\uc5d0\uc11c \ud68c\uc0ac \ub0b4\ubd80 \uac10\uc0ac\uc790\ub294 \ud45c\ubcf8 \ucd94\ucd9c \uae30\ubc95\uc744 \uc0ac\uc6a9\ud558\uc5ec \ud68c\uacc4 \ubb38\uc11c\uc758 \uc9c4\uc704 \uc5ec\ubd80\ub97c \uac80\ud1a0\ud569\ub2c8\ub2e4. \ubaa8\ub4e0 \uacb0\uacfc\ub294 \uac1c\ubcc4 \uac10\uc0ac\uc790\uc758 \uc8fc\uad00\uc801\uc778 \ucd94\uce21\uc774 \uc544\ub2cc \uad6c\uccb4\uc801\uc778 \uc99d\uac70\uc5d0 \uadfc\uac70\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5 \ub0b4\ubd80 \uac10\uc0ac\uc5d0 \uc18c\ud504\ud2b8\uc6e8\uc5b4\ub97c \ud65c\uc6a9\ud558\uba74 \ub300\uaddc\ubaa8 \ub370\uc774\ud130(\ube45\ub370\uc774\ud130) \ucc98\ub9ac \uc18d\ub3c4\ub97c \ub192\uc77c \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc54c\uace0\ub9ac\uc998\uc744 \ud1b5\ud574 \ube44\uc815\uc0c1\uc801\uc778 \uac70\ub798\ub97c \uc790\ub3d9\uc73c\ub85c \uac10\uc9c0\ud560 \uc218 \uc788\uc73c\ubbc0\ub85c \uac10\uc0ac \ub2f4\ub2f9\uc790\ub294 \uc9c4\uc815\uc73c\ub85c \uc911\uc694\ud55c \ubb38\uc81c\uc5d0 \uc9d1\uc911\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bao_cao_ket_qua_va_theo_doi_thuc_hien_kien_nghi\"><\/span><b>\uacb0\uacfc\ub97c \ubcf4\uace0\ud558\uace0 \uad8c\uace0\uc0ac\ud56d \uc774\ud589\uc744 \ubaa8\ub2c8\ud130\ub9c1\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac\uac00 \uc644\ub8cc\ub418\uba74 \uae30\uc5c5\uc758 \ub0b4\ubd80 \uac10\uc0ac \ubd80\uc11c\ub294 \uc624\ub958\ub97c \uc694\uc57d\ud558\uace0 \uc2dc\uc815 \ubc29\uc548\uc744 \uc81c\uc2dc\ud558\ub294 \uc885\ud569 \ubcf4\uace0\uc11c\ub97c \uc791\uc131\ud569\ub2c8\ub2e4. \uc774 \ubcf4\uace0\uc11c\ub294 \uc774\uc0ac\ud68c\uac00 \uc6b4\uc601 \ud504\ub85c\uc138\uc2a4\ub97c \uc870\uc815\ud558\uace0 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc744 \ucd5c\uc801\ud654\ud558\uba70 \uc138\ubc95\uc744 \ub354\uc6b1 \uc798 \uc900\uc218\ud558\ub294 \ub370 \uae30\ucd08 \uc790\ub8cc\ub85c \ud65c\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ubb34\uc5c7\ubcf4\ub2e4 \uc911\uc694\ud55c \uac83\uc740 \uae30\uc5c5 \ub0b4\ubd80 \uac10\uc0ac\uc5d0\uc11c \uc774\uc804 \ubcf4\uace0\uc11c\uc758 \uad8c\uace0\uc0ac\ud56d\uc5d0 \ub300\ud55c \ud6c4\uc18d \uac10\uc0ac\ub97c \ubc18\ub4dc\uc2dc \uc2e4\uc2dc\ud574\uc57c \ud55c\ub2e4\ub294 \uc810\uc785\ub2c8\ub2e4. \uc2dc\uc815 \uc870\uce58\uac00 \ucca0\uc800\ud558\uac8c \uc774\ub8e8\uc5b4\uc84c\ub294\uc9c0 \uc5ec\ubd80\uac00 \uc870\uc9c1 \ub0b4 \uc804\uccb4 \uac10\uc0ac \ud504\ub85c\uc138\uc2a4\uc758 \uc2e4\uc81c \ud6a8\uacfc\uc131\uc744 \uacb0\uc815\uc9d3\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phan_biet_kiem_toan_noi_bo_va_kiem_toan_doc_lap\"><\/span><b>\ub0b4\ubd80 \uac10\uc0ac\uc640 \ub3c5\ub9bd \uac10\uc0ac\uc758 \ucc28\uc774\uc810<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ub9ce\uc740 \uae30\uc5c5\ub4e4\uc774 \uc774 \ub450 \uac1c\ub150\uc744 \ud63c\ub3d9\ud558\uc5ec \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc758 \ud6a8\uacfc\ub97c \uadf9\ub300\ud654\ud558\uc9c0 \ubabb\ud558\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Su_khac_biet_ve_muc_dich_va_pham_vi\"><\/span><b>\ubaa9\uc801\uacfc \ubc94\uc704\uc758 \ucc28\uc774<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5 \ub0b4\ubd80 \uac10\uc0ac\ub294 \ud68c\uacc4\uc5f0\ub3c4 \uc804\ubc18\uc5d0 \uac78\uccd0 \uc9c0\ubc30\uad6c\uc870\ub97c \uac1c\uc120\ud558\uace0 \uacbd\uc601\uc9c4\uc5d0\uac8c \uc790\ubb38\uc744 \uc81c\uacf5\ud558\ub294 \ub370 \uc911\uc810\uc744 \ub461\ub2c8\ub2e4. \ubc18\uba74 \ub3c5\ub9bd \uac10\uc0ac\ub294 \ud2b9\uc815 \uc2dc\uc810\uc758 \uc7ac\ubb34\uc81c\ud45c\uc758 \uc815\ud655\uc131\uacfc \uacf5\uc815\uc131\uc744 \uac80\uc99d\ud558\ub294 \ub370 \uc8fc\ub85c \ucd08\uc810\uc744 \ub9de\ucda5\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\ub0b4\ubd80 \uac10\uc0ac\uc640 \ub3c5\ub9bd \uac10\uc0ac\ub97c \uad6c\ubd84\ud558\ub294 \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>\uae30\uc5c5 \ub0b4\ubd80 \uac10\uc0ac<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ub3c5\ub9bd \uac10\uc0ac<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubcf4\uace0 \uae30\uad00<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc774\uc0ac\ud68c \/ \uacbd\uc601\uc774\uc0ac\ud68c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc8fc\uc8fc\/\uc815\ubd80\uae30\uad00<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc5c5\ubb34 \ubc94\uc704<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc6b4\uc601 \ud65c\ub3d9 \uc644\ub8cc<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c\uc758 \uc911\uc694\uc131<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc8fc\uae30\uc131<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc9c0\uc18d\uc801\uc73c\ub85c, \uaddc\uce59\uc801\uc73c\ub85c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud68c\uacc4\uc5f0\ub3c4\ubcc4<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc9d1\uc911\ud558\ub2e4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubbf8\ub798\uc758 \uc704\ud5d8 \uc608\ubc29<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacfc\uac70 \ub370\uc774\ud130\ub97c \ud655\uc778\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Moi_quan_he_tuong_ho_trong_quan_tri_doanh_nghiep\"><\/span><b>\uae30\uc5c5 \uc9c0\ubc30\uad6c\uc870\uc5d0\uc11c\uc758 \uc0c1\ud638 \uad00\uacc4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ucc28\uc774\uc810\uc5d0\ub3c4 \ubd88\uad6c\ud558\uace0, \uae30\uc5c5 \ub0b4\ubd80 \uac10\uc0ac\ub294 \ub3c5\ub9bd\uc801\uc778 \uac10\uc0ac\ub97c \uc704\ud55c \uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \ub370\uc774\ud130 \uae30\ubc18\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4. \uacac\uace0\ud55c \ub0b4\ubd80 \uac10\uc0ac \uc2dc\uc2a4\ud15c\uc740 \uc678\ubd80 \uac10\uc0ac\uc778\uc774 \uac10\uc0ac \uc2dc\uac04\uc744 \ub2e8\ucd95\ud558\uace0 \uae30\uc5c5\uc758 \uac10\uc0ac \ube44\uc6a9\uc744 \uc808\uac10\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub0b4\ubd80 \uac10\uc0ac \ubd80\uc11c\uc640 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4 \uac04\uc758 \uae34\ubc00\ud55c \ud611\ub825\uc740 \uc138\uae08 \uc815\uc0b0\uc744 \uc704\ud55c \uae30\ub85d\uc744 \ud56d\uc0c1 \uc900\ube44\ub41c \uc0c1\ud0dc\ub85c \uc720\uc9c0\ud558\ub3c4\ub85d \ubcf4\uc7a5\ud569\ub2c8\ub2e4. \uc774\ub294 \uc548\uc804\ud55c \uc7ac\uc815 \ubcf4\ud638 \uccb4\uacc4\ub97c \uad6c\ucd95\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_thach_thuc_khi_trien_khai_kiem_toan_noi_bo_trong_doanh_nghiep\"><\/span><b>\uae30\uc5c5 \ub0b4\ubd80 \uac10\uc0ac \uc2dc\ud589 \uc2dc \ubc1c\uc0dd\ud558\ub294 \uc5b4\ub824\uc6c0.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ub9ce\uc740 \uc774\uc810\uc5d0\ub3c4 \ubd88\uad6c\ud558\uace0, \ud2b9\ud788 \ubca0\ud2b8\ub0a8\uc758 \uc911\uc18c\uae30\uc5c5\uc5d0\uac8c \uc788\uc5b4 \uc774\ub7ec\ud55c \ubd80\uc11c\ub97c \uc124\ub9bd\ud558\ub294 \uac83\uc740 \ud56d\uc0c1 \uc26c\uc6b4 \uc77c\uc740 \uc544\ub2d9\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rao_can_ve_chi_phi_va_nguon_nhan_luc_trinh_do_cao\"><\/span><b>\ube44\uc6a9 \uc7a5\ubcbd \ubc0f \uace0\uc219\ub828 \uc778\ub825 \ud655\ubcf4\uc758 \uc5b4\ub824\uc6c0.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5 \ub0b4\ubd80 \uac10\uc0ac\ub97c \ud6a8\uacfc\uc801\uc73c\ub85c \uc218\ud589\ud558\ub824\uba74 \uc7ac\ubb34, \uc138\ubc95 \ubc0f \uc704\ud5d8 \uad00\ub9ac \ubd84\uc57c\uc5d0 \ub300\ud55c \uae4a\uc774 \uc788\ub294 \uc9c0\uc2dd\uc744 \uac16\ucd98 \ud300\uc774 \ud544\uc694\ud569\ub2c8\ub2e4. \ud558\uc9c0\ub9cc \uc774\ub7ec\ud55c \uc804\ub2f4 \ubd80\uc11c\ub97c \uc720\uc9c0\ud558\ub294 \ub370 \ub4dc\ub294 \ube44\uc6a9\uc740 \uc0c1\ub2f9\ud788 \ub192\uc544, \ud68c\ubcf5 \ub2e8\uacc4\uc5d0 \uc788\ub294 \uae30\uc5c5\uc5d0\uac8c\ub294 \ud070 \ubd80\ub2f4\uc774 \ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc624\ub298\ub0a0 \ub0b4\ubd80 \uac10\uc0ac \uc11c\ube44\uc2a4 \uc544\uc6c3\uc18c\uc2f1\uc740 \ucd5c\uc801\uc758 \uc194\ub8e8\uc158\uc73c\ub85c \uc790\ub9ac \uc7a1\uace0 \uc788\uc2b5\ub2c8\ub2e4. MAN(Master Accountant Network)\uacfc \uac19\uc740 \uae30\uc5c5\uc740 \uacbd\ud5d8\uc774 \ud48d\ubd80\ud55c \uc804\ubb38\uac00 \ud300\uc744 \uc720\uc5f0\ud55c \ube44\uc6a9\uc73c\ub85c \uc81c\uacf5\ud558\uc5ec \uad6d\uc81c \ud45c\uc900\uc5d0 \ubd80\ud569\ud558\ub294 \ub0b4\ubd80 \uac10\uc0ac \uc2dc\uc2a4\ud15c\uc744 \uad6c\ucd95\ud560 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Su_doc_lap_va_suc_ep_tu_ban_dieu_hanh\"><\/span><b>\ub3c5\ub9bd\uc131\uacfc \uc774\uc0ac\ud68c\ub85c\ubd80\ud130\uc758 \uc555\ub825<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5 \ub0b4\ubd80 \uac10\uc0ac\uc5d0\uc11c \ub3c5\ub9bd\uc131\uc740 \ud575\uc2ec\uc801\uc778 \uc694\uc18c\uc785\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \ub9ce\uc740 \uacbd\uc6b0 \uac10\uc0ac\uc778\uc740 \uac1c\uc778\uc801\uc778 \uad00\uacc4\ub098 \uacbd\uc601\uc9c4\uc758 \uc555\ub825\uc5d0 \uc601\ud5a5\uc744 \ubc1b\uc544 \uc6b4\uc601\uc0c1\uc758 \ubd80\uc815\ud589\uc704\ub97c \ubd80\uc815\ud655\ud558\uac8c \ubcf4\uace0\ud558\ub294 \uacbd\uc6b0\uac00 \ubc1c\uc0dd\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc774\ub7ec\ud55c \ubb38\uc81c\ub97c \ud574\uacb0\ud558\uae30 \uc704\ud574 \ud604\ub300 \uae30\uc5c5\uc758 \ub0b4\ubd80 \uac10\uc0ac \ubaa8\ub378\uc740 \ud574\ub2f9 \ubd80\uc11c\uac00 \uc774\uc0ac\ud68c\uc5d0 \uc9c1\uc811 \ubcf4\uace0\ud558\ub3c4\ub85d \uc694\uad6c\ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc774\ud574\uad00\uacc4\uc758 \ubd84\ub9ac\ub294 \ubaa8\ub4e0 \ucd5c\uc885 \uac10\uc0ac \uacb0\ub860\uc5d0\uc11c \ucd5c\uace0 \uc218\uc900\uc758 \uac1d\uad00\uc131\uc744 \uc720\uc9c0\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ung_dung_cong_nghe_trong_kiem_toan_noi_bo_trong_doanh_nghiep\"><\/span><b>\uae30\uc5c5 \ub0b4\ubd80 \uac10\uc0ac\uc5d0 \uae30\uc220\uc744 \uc801\uc6a9\ud558\ub294 \ubc29\ubc95.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc0b0\uc5c5 4.0 \uc2dc\ub300\uc5d0 \uc811\uc5b4\ub4e4\uba74\uc11c \uc804\ud1b5\uc801\uc778 \uac10\uc0ac \ubc29\uc2dd\uc740 \uc131\uacfc \ucd5c\uc801\ud654\ub97c \uc704\ud574 \ub354\uc6b1 \uac15\ub825\ud558\uace0 \uc9c0\ub2a5\uc801\uc778 \ub514\uc9c0\ud138 \ub3c4\uad6c\ub85c \uc810\ucc28 \ub300\uccb4\ub418\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_lien_tuc_Continuous_Auditing\"><\/span><b>\uc9c0\uc18d\uc801 \uac10\uc0ac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ud1b5\ud569 ERP \ud68c\uacc4 \uc18c\ud504\ud2b8\uc6e8\uc5b4 \ub355\ubd84\uc5d0 \uae30\uc5c5 \ub0b4\ubd80 \uac10\uc0ac\uc790\ub294 \uc2e4\uc2dc\uac04\uc73c\ub85c \ub370\uc774\ud130 \uac80\uc99d\uc744 \uc218\ud589\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uac10\uc0ac\uc790\ub294 \ud68c\uacc4 \uae30\uac04\uc774 \ub05d\ub0a0 \ub54c\uae4c\uc9c0 \uae30\ub2e4\ub9b4 \ud544\uc694 \uc5c6\uc774 \uac70\ub798 \ubd88\uc77c\uce58\uac00 \ubc1c\uc0dd\ud558\ub294 \uc989\uc2dc \uc774\ub97c \uac10\uc9c0\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc774 \uae30\uc220\uc740 \uae30\uc5c5 \ub0b4\ubd80 \uac10\uc0ac\uac00 \ub2e8\uc21c\ud55c \ubb38\uc9c0\uae30 \uc5ed\ud560\uc5d0\uc11c \uc870\uae30 \uacbd\ubcf4 \uc5ed\ud560\ub85c \uc804\ud658\ud558\ub294 \ub370 \ub3c4\uc6c0\uc744 \uc90d\ub2c8\ub2e4. \uc774\ub294 \ud604\uae08 \uac70\ub798\ub7c9\uc774 \ub9ce\uac70\ub098 \ubcf5\uc7a1\ud55c \ucc3d\uace0 \uc2dc\uc2a4\ud15c\uc744 \uc6b4\uc601\ud558\ub294 \uae30\uc5c5\uc5d0 \ud2b9\ud788 \uc911\uc694\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phan_tich_du_lieu_va_tri_tue_nhan_tao_AI\"><\/span><b>\ub370\uc774\ud130 \ubd84\uc11d \ubc0f \uc778\uacf5\uc9c0\ub2a5(AI)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">AI\ub294 \uae30\uc5c5 \ub0b4\ubd80 \uac10\uc0ac \ub2f4\ub2f9\uc790\uac00 \uc9c1\uc6d0\uacfc \ud30c\ud2b8\ub108\uc758 \ud589\ub3d9\uc744 \ubd84\uc11d\ud558\uc5ec \uc7a0\uc7ac\uc801\uc778 \uc0ac\uae30 \ud589\uc704\ub97c \uc2dd\ubcc4\ud558\ub294 \ub370 \ub3c4\uc6c0\uc744 \uc90d\ub2c8\ub2e4. \uc608\ub97c \ub4e4\uc5b4, AI\ub294 \uc2dc\uc7a5 \uac00\uaca9\ubcf4\ub2e4 \ube44\uc815\uc0c1\uc801\uc73c\ub85c \ub192\uc740 \ud560\uc778\uc728\uc774 \uc801\uc6a9\ub41c \uc8fc\ubb38\uc744 \ucc3e\uc544\ub0bc \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uae30\uc220\uc758 \uc801\uc6a9\uc740 \uc815\ud655\uc131\uc744 \ub192\uc77c \ubfd0\ub9cc \uc544\ub2c8\ub77c \uae30\uc5c5 \ub0b4\ubd80 \uac10\uc0ac\uc790\uac00 \uc808\ucc28\uc801 \uc5c5\ubb34\uc5d0 \uc18c\uc694\ud558\ub294 \uc2dc\uac04\uc744 \ucd5c\ub300 601,330\ud1a4\uae4c\uc9c0 \uc808\uc57d\ud560 \uc218 \uc788\ub3c4\ub85d \ub3c4\uc640\uc90d\ub2c8\ub2e4. \uacb0\uacfc\uc801\uc73c\ub85c, \uc790\uc6d0\uc744 \uc804\ub7b5 \ucee8\uc124\ud305 \ubc0f \uc218\uc775 \ucd5c\uc801\ud654\uc5d0 \uc9d1\uc911\ud560 \uc218 \uc788\uac8c \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_sai_sot_thuong_gap_duoc_phat_hien_qua_kiem_toan_noi_bo\"><\/span><b>\ub0b4\ubd80 \uac10\uc0ac\uc5d0\uc11c \ubc1c\uacac\ub41c \uc77c\ubc18\uc801\uc778 \uc624\ub958.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ub2e4\uc74c\uc740 \ub0b4\ubd80 \uac10\uc0ac\uc5d0\uc11c \ud604\uc7ac \uc0ac\uc5c5 \ubc0f \uc0dd\uc0b0 \ubd80\uc11c\uc5d0\uc11c \uc790\uc8fc \ubc1c\uacac\ub418\ub294 \uba87 \uac00\uc9c0 \uc77c\ubc18\uc801\uc778 \ubb38\uc81c\uc810\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Sai_pham_trong_hach_toan_ke_toan_va_thue\"><\/span><b>\ud68c\uacc4 \ubc0f \uc138\ubb34\uc0c1\uc758 \uc624\ub958<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5 \ub0b4\ubd80 \uac10\uc0ac \uacfc\uc815\uc5d0\uc11c \ud68c\uacc4 \uae30\uc900\uc5d0 \uc5b4\uae0b\ub098\ub294 \uc798\ubabb\ub41c \uc218\uc775 \uc778\uc2dd\uc774\ub098 \ubd80\uc801\uaca9 \ube44\uc6a9 \uc790\ubcf8\ud654 \uc0ac\ub840\uac00 \uc885\uc885 \ubc1c\uacac\ub429\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc624\ub958\ub97c \uc2e0\uc18d\ud558\uac8c \uc2dc\uc815\ud558\uc9c0 \uc54a\uc73c\uba74 \uc0c1\ub2f9\ud55c \uc138\uae08 \uccb4\ub0a9\uc73c\ub85c \uc774\uc5b4\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub610\ud55c, \uc6d0\ubcf8 \uc11c\ub958\uc758 \ubd80\uc7ac\ub098 \ubb34\ud6a8\ud55c \uc1a1\uc7a5\ub3c4 \ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \uc624\ub958\uc785\ub2c8\ub2e4. \uae30\uc5c5 \ub0b4\ubd80 \uac10\uc0ac\ub294 \uc138\ubb34 \ub2f9\uad6d\uc774 \ud68c\uc0ac \uc0ac\ubb34\uc2e4\uc744 \ud604\uc7a5 \uc870\uc0ac\ud558\uae30 \uc804\uc5d0 \ubaa8\ub4e0 \uae30\ub85d\uc744 \uac80\ud1a0\ud558\ub294 \ub370 \uc911\uc694\ud55c \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quan_ly_tai_san_va_ton_kho_long_leo\"><\/span><b>\ub290\uc2a8\ud55c \uc790\uc0b0 \ubc0f \uc7ac\uace0 \uad00\ub9ac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ub9ce\uc740 \uae30\uc5c5 \ub0b4\ubd80 \uac10\uc0ac\uc5d0\uc11c \ud68c\uacc4 \uc7a5\ubd80\uc640 \uc2e4\uc81c \uc7ac\uace0 \uc0ac\uc774\uc5d0 \uc0c1\ub2f9\ud55c \ucc28\uc774\uac00 \ubc1c\uacac\ub429\ub2c8\ub2e4. \uc774\ub294 \ub300\uac1c \ud5c8\uc220\ud55c \uc7ac\uace0 \uad00\ub9ac \uc808\ucc28\ub098 \uc9c1\uc6d0\uacfc \uc6b4\uc1a1 \ud68c\uc0ac \uac04\uc758 \ub2f4\ud569 \ub54c\ubb38\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>\uc544\ub798 \ud45c\ub294 \uc77c\ubc18\uc801\uc778 \uc790\uc0b0 \uc704\ud5d8 \uc720\ud615\uc744 \ub098\uc5f4\ud569\ub2c8\ub2e4.<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uc704\ud5d8 \uc9c0\uc5ed<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc77c\ubc18\uc801\uc778 \uc704\ubc18 \uc720\ud615<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc601\ud5a5<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud604\uae08<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc5f0\uccb4\ub41c \uc120\uc218\uae08, \uc790\uae08 \uc624\uc6a9.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc720\ub3d9\uc131 \ubd80\uc871<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubaa9\ub85d<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc790\uc7ac \uc190\uc2e4 \ubc1c\uc0dd, \ube44\uc0c1 \ub300\ucc45 \ubd80\uc7ac.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ube44\uc6a9 \ucc28\uc774<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uace0\uc815 \uc790\uc0b0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud45c\uc2dc \uc5c6\uc74c, \uc624\uc6a9\ub428.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub0ad\ube44\uc801\uc778 \uac10\uac00\uc0c1\uac01<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uad6c\ub9e4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uad6c\ub9e4 \uac00\uaca9\uc744 \ubd80\ud480\ub9ac\uace0 \ubd88\ubc95\uc801\uc778 \uc218\uc218\ub8cc\ub97c \ubc1b\ub294 \ud589\uc704.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub192\uc740 \ud22c\uc785 \ube44\uc6a9<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Chien_luoc_xay_dung_bo_phan_kiem_toan_noi_bo_manh_me\"><\/span><b>\uac15\ub825\ud55c \ub0b4\ubd80 \uac10\uc0ac \ubd80\uc11c\ub97c \uad6c\ucd95\ud558\uae30 \uc704\ud55c \uc804\ub7b5.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5 \ub0b4\ubd80 \uac10\uc0ac\uac00 \uc9c4\uc815\uc73c\ub85c \ud6a8\uacfc\uc801\uc774\ub824\uba74 \uae30\uc5c5 \uc18c\uc720\uc8fc\ub294 \uc62c\ubc14\ub978 \ube44\uc804\uc744 \uac16\uace0 \uc774 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc5d0 \uac00\uce58 \uc788\ub294 \ud22c\uc790\ub97c \ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dao_tao_nhan_su_va_cap_nhat_kien_thuc_lien_tuc\"><\/span><b>\uc9c0\uc18d\uc801\uc778 \uc9c1\uc6d0 \uad50\uc721 \ubc0f \uc9c0\uc2dd \uc5c5\ub370\uc774\ud2b8.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8\uc758 \uc138\ubb34 \ubc0f \ud68c\uacc4 \uad00\ub828 \ubc95\uaddc\ub294 \ub9e4\uc6b0 \ube60\ub974\uac8c \ubcc0\ud654\ud569\ub2c8\ub2e4. \ub530\ub77c\uc11c \uae30\uc5c5\uc758 \ub0b4\ubd80 \uac10\uc0ac \ub2f4\ub2f9\uc790\ub294 \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc744 \uac00\uc7a5 \uba3c\uc800 \ud30c\uc545\ud558\uc5ec \ud68c\uacc4 \ubd80\uc11c\uc5d0 \ucd5c\uc2e0 \uc138\ubb34 \uad00\ub9ac \uaddc\uc815\uc744 \uc900\uc218\ud558\ub3c4\ub85d \uc870\uc5b8\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\uc758 \ub0b4\ubd80 \uac10\uc0ac \ub2f4\ub2f9\uc790\ub4e4\uc774 CIA\uc640 \uac19\uc740 \uad6d\uc81c \uc790\uaca9\uc99d\uc744 \ucde8\ub4dd\ud558\ub3c4\ub85d \uc7a5\ub824\ud558\ub294 \uac83\uc740 \uadf8\ub4e4\uc758 \uc804\ubb38\uc131\uc744 \ud5a5\uc0c1\uc2dc\ud0ac \ubfd0\ub9cc \uc544\ub2c8\ub77c \uad6d\uc81c \ud30c\ud2b8\ub108 \ubc0f \uc740\ud589\uacfc\uc758 \uad00\uacc4\uc5d0\uc11c \uc870\uc9c1\uc758 \uba85\uc131\uc744 \uac15\ud654\ud558\ub294 \ub370\uc5d0\ub3c4 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Xay_dung_van_hoa_chinh_truc_va_minh_bach\"><\/span><b>\uc815\uc9c1\uc131\uacfc \ud22c\uba85\uc131\uc758 \ubb38\ud654\ub97c \uad6c\ucd95\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\uc758 \ub0b4\ubd80 \uac10\uc0ac\ub294 \uc2e4\uc218\ub97c \uc7a1\uc544\ub0b4\ub294 \uacbd\ucc30\ub825\uc73c\ub85c \uc5ec\uaca8\uc838\uc11c\ub294 \uc548 \ub418\uba70, \uc624\ud788\ub824 \ud504\ub85c\uc138\uc2a4\ub97c \uc644\ubcbd\ud558\uac8c \ub9cc\ub4dc\ub294 \ub370 \ub3c4\uc6c0\uc744 \uc8fc\ub294 \ud30c\ud2b8\ub108\ub85c \uc778\uc2dd\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4. \uc9c1\uc6d0\ub4e4\uc774 \ub0b4\ubd80 \uac10\uc0ac\uac00 \uc5c5\ubb34\uc758 \uc548\uc804\uc131\uc744 \ub192\uc774\uace0 \uc8fc\uad00\uc801\uc778 \uc624\ub958\ub97c \ubc29\uc9c0\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub41c\ub2e4\ub294 \uac83\uc744 \uc774\ud574\ud560 \ub54c, \ub354\uc6b1 \uc801\uadf9\uc801\uc73c\ub85c \ud611\ub825\ud560 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ud68c\uc0ac \uacbd\uc601\uc9c4\uc758 \ud655\uace0\ud55c \uc9c0\uc9c0\ub294 \ud544\uc218 \uc870\uac74\uc785\ub2c8\ub2e4. \uacbd\uc601\uc9c4\uc774 \ub0b4\ubd80 \uac10\uc0ac \uacb0\uacfc\ub97c \ubb34\uc2dc\ud55c\ub2e4\uba74, \uc804\uccb4 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc740 \uace7 \ud615\uc2dd\uc801\uc778 \uc808\ucc28\uc5d0 \uadf8\uce58\uac8c \ub418\uace0 \ubcf8\uc9c8\uc801\uc778 \uc9c0\ubc30\uad6c\uc870 \ud6a8\uacfc\ub97c \uc783\uac8c \ub420 \uac83\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;\">\uae30\uc5c5 \ub0b4\ubd80 \uac10\uc0ac\ub294 \uc870\uc9c1\uc5d0 \uc9c0\uc18d\uc801\uc778 \uc2e0\ub8b0\uc640 \ud22c\uba85\uc131\uc744 \uad6c\ucd95\ud558\ub294 \uc5ec\uc815\uc785\ub2c8\ub2e4. \ud604\ub300 \uc0ac\ud68c\uc5d0\uc11c \ub0b4\ubd80 \uac10\uc0ac\uc758 \uc5ed\ud560\uc740 \ub2e8\uc21c\ud788 \uc22b\uc790\ub97c \ud655\uc778\ud558\ub294 \uac83\uc744 \ub118\uc5b4, \uc704\ud5d8\uc744 \ud30c\uc545\ud558\uace0 \ud604\uae08 \ud750\ub984\uc744 \ucd5c\uc801\ud654\ud558\uba70 \ub9e4\ub144 \ubc1c\uc0dd\ud558\ub294 \ubd88\ud544\uc694\ud55c \uc138\uae08 \ube44\uc6a9\uc744 \ucd5c\uc18c\ud654\ud558\ub294 \ub370 \ub3c4\uc6c0\uc744 \uc8fc\ub294 \uc804\ub7b5\uc801 \ud30c\ud2b8\ub108\ub85c \ubc1c\uc804\ud588\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN(Master Accountant Network)\uc740 \ud48d\ubd80\ud55c \uacbd\ud5d8\uc744 \uc790\ub791\ud558\ub294 \uc804\ubb38\uac00\ub4e4\ub85c \uad6c\uc131\ub41c \ud300\uc744 \ud1b5\ud574 \ucd5c\uace0 \uc218\uc900\uc758 \uc804\ubb38 \ub0b4\ubd80 \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4. \uc800\ud76c\ub294 \uace0\uac1d \uc5ec\ub7ec\ubd84\uc774 \ubc95\ub839 05\/2019\/ND-CP \ubc0f \uc804\ubb38 \uc724\ub9ac \uae30\uc900\uc744 \uc900\uc218\ud558\ub294 \uacac\uace0\ud55c \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc744 \uad6c\ucd95\ud560 \uc218 \uc788\ub3c4\ub85d \ucd5c\uc120\uc744 \ub2e4\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. MAN\uc740 \ud3ec\uad04\uc801\uc778 \ub0b4\ubd80 \uac10\uc0ac \uc194\ub8e8\uc158\uc744 \ud1b5\ud574 \uace0\uac1d \uc5ec\ub7ec\ubd84\uc758 \uc790\uc0b0\uc744 \ubcf4\ud638\ud558\uace0 \uac00\uce58\ub97c \uc99d\ub300\uc2dc\ud0a4\ub294 \uc5ec\uc815\uc5d0 \ud568\uaed8\ud558\uaca0\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=\"Cac_cau_hoi_thuong_gap_ve_kiem_toan_noi_bo_trong_doanh_nghiep\"><\/span><b>\uae30\uc5c5 \ub0b4\ubd80 \uac10\uc0ac\uc5d0 \ub300\ud55c \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_quy_mo_nho_co_can_thiet_lap_kiem_toan_noi_bo_khong\"><\/span>\uc911\uc18c\uae30\uc5c5\uc740 \ub0b4\ubd80 \uac10\uc0ac \uc2dc\uc2a4\ud15c\uc744 \uad6c\ucd95\ud574\uc57c \ud560\uae4c\uc694?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\ubc95\uc801\uc73c\ub85c \uc758\ubb34 \uc0ac\ud56d\uc740 \uc544\ub2c8\uc9c0\ub9cc, \uc911\uc18c\uae30\uc5c5\uc740 \uc790\uc0b0\uc744 \ubcf4\ud638\ud558\uace0 \ub0b4\ubd80 \uacbd\uc601 \ubaa9\uc801\uc5d0 \ub9de\ub294 \uc815\ud655\ud55c \ud68c\uacc4 \ub370\uc774\ud130\ub97c \ud655\ubcf4\ud558\uae30 \uc704\ud574 \uae30\ubcf8\uc801\uc778 \ud1b5\uc81c \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=\"Co_the_thue_ngoai_hoan_toan_dich_vu_kiem_toan_noi_bo_trong_doanh_nghiep_khong\"><\/span>\uae30\uc5c5 \ub0b4\ubd80 \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc644\uc804\ud788 \uc544\uc6c3\uc18c\uc2f1\ud558\ub294 \uac83\uc774 \uac00\ub2a5\ud560\uae4c\uc694?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t2019\ub144 5\uc6d4 ND-CP\ud638 \uc2dc\ud589\ub839\uc5d0 \ub530\ub974\uba74 \uae30\uc5c5\uc740 \uc778\uac74\ube44\ub97c \ucd5c\uc801\ud654\ud558\uace0 \ubcf4\uace0\uc11c\uc758 \uac1d\uad00\uc131\uc744 \ud655\ubcf4\ud558\uae30 \uc704\ud574 \uc804\ubb38 \uc5c5\uccb4\uc5d0 \ub0b4\ubd80 \uac10\uc0ac \uae30\ub2a5\uc744 \uc704\ud0c1\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Bao_cao_kiem_toan_noi_bo_co_phai_gui_cho_co_quan_thue_khong\"><\/span>\ub0b4\ubd80 \uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \uc138\ubb34 \ub2f9\uad6d\uc5d0 \uc81c\ucd9c\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\t\uc77c\ubc18\uc801\uc73c\ub85c \uc774 \ubcf4\uace0\uc11c\ub294 \uacbd\uc601 \ubaa9\uc801\uc73c\ub85c\ub9cc \ub0b4\ubd80\uc801\uc73c\ub85c \uc0ac\uc6a9\ub418\uc9c0\ub9cc, \uc138\ubb34 \uc870\uc0ac \uc2dc \ub2f9\uad6d\uc740 \uadc0\uc0ac\uc758 \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc744 \ud3c9\uac00\ud558\uae30 \uc704\ud574 \ubcf4\uace0\uc11c \uc81c\ucd9c\uc744 \uc694\uccad\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Su_khac_biet_lon_nhat_giua_ke_toan_truong_va_kiem_toan_noi_bo_la_gi\"><\/span>\ucd5c\uace0 \ud68c\uacc4 \ucc45\uc784\uc790\uc640 \ub0b4\ubd80 \uac10\uc0ac\uc790\uc758 \uac00\uc7a5 \ud070 \ucc28\uc774\uc810\uc740 \ubb34\uc5c7\uc778\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\ud68c\uacc4 \ucc45\uc784\uc790\ub294 \ud68c\uacc4 \uc2dc\uc2a4\ud15c \uad00\ub9ac\ub97c \ub2f4\ub2f9\ud558\uba70, \ub0b4\ubd80 \uac10\uc0ac\uad00\uc740 \ud68c\uacc4 \ubd80\uc11c\uac00 \ubc95\uc801 \uc808\ucc28\ub97c \uc900\uc218\ud558\ub294\uc9c0 \ud655\uc778\ud558\ub294 \ub3c5\ub9bd\uc801\uc778 \uac10\ub3c5\uc790 \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": 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