{"id":5381,"date":"2026-03-19T19:24:11","date_gmt":"2026-03-20T02:24:11","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=5381"},"modified":"2026-03-19T19:52:55","modified_gmt":"2026-03-20T02:52:55","slug":"ke-hoach-kiem-toan-noi-bo","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ko\/ke-hoach-kiem-toan-noi-bo\/","title":{"rendered":"\ubca0\ud2b8\ub0a8 \uc911\uc559\uc740\ud589\uc758 \ub0b4\ubd80 \uac10\uc0ac \uacc4\ud68d \ubc0f \uc2e4\ud589 \uc808\ucc28"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\ub0b4\ubd80 \uac10\uc0ac \uacc4\ud68d\uc740 \ubca0\ud2b8\ub0a8 \uc911\uc559\uc740\ud589(SBV)\uc774 \uc704\ud5d8\uc744 \uad00\ub9ac\ud558\uace0 \ubaa8\ub4e0 \uc6b4\uc601 \ud65c\ub3d9\uc5d0\uc11c \uaddc\uc815 \uc900\uc218\ub97c \ubcf4\uc7a5\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub418\ub294 &quot;\uc9c0\uce68&quot; \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Thong-tu-38-2025-TT-NHNN-Quy-che-kiem-soat-noi-bo-kiem-toan-noi-bo-681473.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ud68c\ub78c 38\/2025\/TT-NHNN<\/span><\/a><span style=\"font-weight: 400;\"> 2025\ub144 10\uc6d4 31\uc77c\uc5d0 \ubc1c\ud45c\ub41c \uc774 \uacc4\ud68d\uc758 \uac1c\ubc1c \ubc0f \uc2dc\ud589\uc740 \ubc95\uc801 \uc694\uad6c \uc0ac\ud56d\uc77c \ubfd0\ub9cc \uc544\ub2c8\ub77c \uad6d\uac00 \uc740\ud589 \uc2dc\uc2a4\ud15c\uc758 \uac70\ubc84\ub10c\uc2a4 \uc5ed\ub7c9\uc744 \uac15\ud654\ud558\ub294 \ud1a0\ub300\uc774\uae30\ub3c4 \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc81c38\ud638 \ud68c\ub78c\uc758 \ubc1c\ud45c\ub294 \ub0b4\ubd80 \ud1b5\uc81c \ubc0f \uac10\uc0ac \ud504\ub85c\uc138\uc2a4 \ud45c\uc900\ud654\uc5d0 \uc788\uc5b4 \uc911\uc694\ud55c \uc9c4\uc804\uc744 \uc758\ubbf8\ud569\ub2c8\ub2e4. \uc7ac\ubb34 \ubc0f \uacbd\uc601 \uc804\ubb38\uac00\uc5d0\uac8c \uc788\uc5b4 \ub0b4\ubd80 \uac10\uc0ac \uacc4\ud68d \uad00\ub828 \uaddc\uc815\uc744 \uc219\uc9c0\ud558\ub294 \uac83\uc740 \ud6a8\uc728\uc801\uc778 \uc2dc\uc2a4\ud15c \uc6b4\uc601, \uc911\ub300\ud55c \uc624\ub958 \ubc29\uc9c0, \uadf8\ub9ac\uace0 \uc7ac\ubb34 \ubcf4\uace0\uc758 \ud22c\uba85\uc131 \ud655\ubcf4\ub97c \uc704\ud55c \ud544\uc218 \uc870\uac74\uc785\ub2c8\ub2e4. \uc544\ub798\uc5d0\uc11c \ucd5c\uc2e0 \uaddc\uc815\uc758 \uc138\ubd80 \uc0ac\ud56d\uc744 \uc0b4\ud3b4\ubcf4\uaca0\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\uc0c9\uc778<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\ube44\ub140\uc7a5<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/ke-hoach-kiem-toan-noi-bo\/#Khung_phap_ly_va_tam_quan_trong_cua_ke_hoach_kiem_toan_noi_bo_tai_Ngan_hang_Nha_nuoc\" >\ubca0\ud2b8\ub0a8 \uc911\uc559\uc740\ud589\uc758 \ub0b4\ubd80 \uac10\uc0ac \uacc4\ud68d\uc5d0 \ub300\ud55c \ubc95\uc801 \ud2c0\uacfc \uc911\uc694\uc131.<\/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\/ke-hoach-kiem-toan-noi-bo\/#Can_cu_ban_hanh_va_hieu_luc_thi_hanh\" >\ubc1c\ud589 \uadfc\uac70 \ubc0f \ud6a8\ub825 \ubc1c\uc0dd\uc77c<\/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\/ke-hoach-kiem-toan-noi-bo\/#Vai_tro_cua_Chanh_Thanh_tra_trong_viec_thuc_hien_ke_hoach\" >\uacc4\ud68d \uc2e4\ud589\uc5d0 \uc788\uc5b4 \uc218\uc11d \uc870\uc0ac\uad00\uc758 \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\/ke-hoach-kiem-toan-noi-bo\/#Quy_trinh_trien_khai_ke_hoach_kiem_toan_noi_bo_hang_nam_theo_Dieu_21_Thong_tu_38\" >\uc5f0\ub840 \ub0b4\ubd80 \uac10\uc0ac \uacc4\ud68d\uc758 \uc2dc\ud589 \uc808\ucc28\ub294 \ud68c\ub78c 38\ud638 \uc81c21\uc870\uc5d0 \ub530\ub985\ub2c8\ub2e4.<\/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\/ke-hoach-kiem-toan-noi-bo\/#Lap_va_ban_hanh_ke_hoach_kiem_toan_chi_tiet\" >\uc0c1\uc138\ud55c \uac10\uc0ac \uacc4\ud68d\uc744 \uc218\ub9bd\ud558\uace0 \ubc1c\ud45c\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-6\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/ke-hoach-kiem-toan-noi-bo\/#Ky_va_ban_hanh_quyet_dinh_kiem_toan\" >\uac10\uc0ac \uacb0\uc815\ubb38\uc5d0 \uc11c\uba85\ud558\uace0 \ubc1c\ud589\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-7\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/ke-hoach-kiem-toan-noi-bo\/#Thoi_han_thong_bao_quyet_dinh_kiem_toan\" >\uac10\uc0ac \uacb0\uc815 \ud1b5\ubcf4 \ub9c8\uac10\uc77c<\/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\/ke-hoach-kiem-toan-noi-bo\/#Cac_noi_dung_bat_buoc_trong_quyet_dinh_kiem_toan_noi_bo\" >\ub0b4\ubd80 \uac10\uc0ac \uacb0\uc815\uc758 \ud544\uc218 \ub0b4\uc6a9<\/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\/ke-hoach-kiem-toan-noi-bo\/#Danh_muc_thong_tin_bat_buoc\" >\ud544\uc218 \uc815\ubcf4 \ubaa9\ub85d<\/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\/ke-hoach-kiem-toan-noi-bo\/#Sua_doi_va_bo_sung_quyet_dinh\" >\uacb0\uc815\uc5d0 \ub300\ud55c \uc218\uc815 \ubc0f \ucd94\uac00 \uc0ac\ud56d<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/ke-hoach-kiem-toan-noi-bo\/#Hanh_vi_nghiem_cam_trong_hoat_dong_kiem_toan_noi_bo_Ngan_hang_Nha_nuoc\" >\ubca0\ud2b8\ub0a8 \uc911\uc559\uc740\ud589 \ub0b4\ubd80 \uac10\uc0ac \ud65c\ub3d9\uc5d0\uc11c \uae08\uc9c0\ub41c \ud589\uc704<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/ke-hoach-kiem-toan-noi-bo\/#Doi_voi_Thanh_tra_NHNN_va_Doan_kiem_toan\" >\ubca0\ud2b8\ub0a8 \uc911\uc559\uc740\ud589 \uac10\uc0ac\ud300 \ubc0f \uac10\uc0ac\uc6d0 \uc5ec\ub7ec\ubd84\uaed8<\/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\/ke-hoach-kiem-toan-noi-bo\/#Doi_voi_don_vi_duoc_kiem_toan_va_cac_to_chuc_lien_quan\" >\uac10\uc0ac \ub300\uc0c1 \uae30\uc5c5 \ubc0f \uad00\ub828 \uc870\uc9c1\uc758 \uacbd\uc6b0<\/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\/ke-hoach-kiem-toan-noi-bo\/#Su_can_thiep_trai_phap_luat_cua_ben_thu_ba\" >\uc81c3\uc790\uc5d0 \uc758\ud55c \ubd88\ubc95\uc801\uc778 \ubc29\ud574<\/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\/ke-hoach-kiem-toan-noi-bo\/#Bang_so_sanh_kiem_toan_dinh_ky_va_kiem_toan_dot_xuat\" >\uc815\uae30 \uac10\uc0ac\uc640 \ube44\uc815\uae30 \uac10\uc0ac\uc758 \ube44\uad50\ud45c.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/ke-hoach-kiem-toan-noi-bo\/#Ket_luan\" >\ub05d\ub0b4\ub2e4<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/ke-hoach-kiem-toan-noi-bo\/#Cac_dich_vu_khac\" >\uae30\ud0c0 \uc11c\ube44\uc2a4<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/ke-hoach-kiem-toan-noi-bo\/#Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\" >MAN \u2013 Master Accountant Network\uc758 \uc11c\ube44\uc2a4 \uc5f0\ub77d\ucc98 \uc815\ubcf4<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/ke-hoach-kiem-toan-noi-bo\/#Nhung_cau_hoi_thuong_gap_ve_ke_hoach_kiem_toan_noi_bo_tai_NHNN\" >\ubca0\ud2b8\ub0a8 \uc911\uc559\uc740\ud589 \ub0b4\ubd80 \uac10\uc0ac \uacc4\ud68d \uad00\ub828 \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/ke-hoach-kiem-toan-noi-bo\/#Ai_ky_quyet_dinh_thuc_hien_ke_hoach_kiem_toan_noi_bo\" >\ub0b4\ubd80 \uac10\uc0ac \uacc4\ud68d \uc2dc\ud589 \uacb0\uc815\uc11c\uc5d0 \uc11c\uba85\ud558\ub294 \uc0ac\ub78c\uc740 \ub204\uad6c\uc785\ub2c8\uae4c?<\/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\/ke-hoach-kiem-toan-noi-bo\/#Don_vi_duoc_kiem_toan_co_quyen_tu_choi_cung_cap_tai_lieu_mat_khong\" >\uac10\uc0ac \ub300\uc0c1 \uae30\uc5c5\uc740 \uae30\ubc00 \ubb38\uc11c \uc81c\uacf5\uc744 \uac70\ubd80\ud560 \uad8c\ub9ac\uac00 \uc788\uc2b5\ub2c8\uae4c?<\/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\/ke-hoach-kiem-toan-noi-bo\/#Neu_phat_hien_sai_pham_trong_qua_trinh_kiem_toan_thi_xu_ly_the_nao\" >\uac10\uc0ac \uacfc\uc815\uc5d0\uc11c \ubc1c\uacac\ub41c \ubd80\uc815\ud589\uc704\ub97c \ucc98\ub9ac\ud558\ub294 \uc808\ucc28\ub294 \ubb34\uc5c7\uc785\ub2c8\uae4c?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Khung_phap_ly_va_tam_quan_trong_cua_ke_hoach_kiem_toan_noi_bo_tai_Ngan_hang_Nha_nuoc\"><\/span><b>\ubca0\ud2b8\ub0a8 \uc911\uc559\uc740\ud589\uc758 \ub0b4\ubd80 \uac10\uc0ac \uacc4\ud68d\uc5d0 \ub300\ud55c \ubc95\uc801 \ud2c0\uacfc \uc911\uc694\uc131.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5383\" aria-describedby=\"caption-attachment-5383\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5383\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Khung-phap-ly-va-tam-quan-trong-cua-ke-hoach-kiem-toan-noi-bo-tai-Ngan-hang-Nha-nuoc.jpg\" alt=\"Khung ph\u00e1p l\u00fd v\u00e0 t\u1ea7m quan tr\u1ecdng c\u1ee7a k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 t\u1ea1i Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Khung-phap-ly-va-tam-quan-trong-cua-ke-hoach-kiem-toan-noi-bo-tai-Ngan-hang-Nha-nuoc.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Khung-phap-ly-va-tam-quan-trong-cua-ke-hoach-kiem-toan-noi-bo-tai-Ngan-hang-Nha-nuoc-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Khung-phap-ly-va-tam-quan-trong-cua-ke-hoach-kiem-toan-noi-bo-tai-Ngan-hang-Nha-nuoc-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Khung-phap-ly-va-tam-quan-trong-cua-ke-hoach-kiem-toan-noi-bo-tai-Ngan-hang-Nha-nuoc-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Khung-phap-ly-va-tam-quan-trong-cua-ke-hoach-kiem-toan-noi-bo-tai-Ngan-hang-Nha-nuoc-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5383\" class=\"wp-caption-text\">\ubca0\ud2b8\ub0a8 \uc911\uc559\uc740\ud589\uc758 \ub0b4\ubd80 \uac10\uc0ac \uacc4\ud68d\uc5d0 \ub300\ud55c \ubc95\uc801 \ud2c0\uacfc \uc911\uc694\uc131.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8 \uc911\uc559\uc740\ud589\uc758 \uc5f0\uac04 \ub0b4\ubd80 \uac10\uc0ac \uacc4\ud68d\uc740 \uc704\ud5d8 \uc911\uc2ec \uc6d0\uce59\uc5d0 \ub530\ub77c \uc2dc\ud589\ub429\ub2c8\ub2e4. \uc774\ub294 \ubca0\ud2b8\ub0a8 \uc911\uc559\uc740\ud589 \uac10\uc0ac \ubd80\uc11c\uc758 \uc790\uc6d0\uc744 \ucd5c\uc801\ud654\ud558\uae30 \uc704\ud574 \uc704\ud5d8\ub3c4\uac00 \ub192\uc740 \uc601\uc5ed\uc5d0 \ub300\ud55c \uac10\uc0ac\ub97c \uc6b0\uc120\uc801\uc73c\ub85c \uc2e4\uc2dc\ud55c\ub2e4\ub294 \uac83\uc744 \uc758\ubbf8\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">38\/2025\/TT-NHNN\ud638 \ud68c\ub78c\uc740 \ubca0\ud2b8\ub0a8 \uc911\uc559\uc740\ud589 \uac10\uc0ac\uad00\uc758 \uac10\uc0ac \uc870\uc9c1, \uad00\ub9ac \ubc0f \uac10\ub3c5\uc5d0 \ub300\ud55c \ucc45\uc784\uc744 \uba85\ud655\ud788 \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ub0b4\ubd80 \uac10\uc0ac \uacc4\ud68d\uc744 \uc801\uc808\ud788 \uc774\ud589\ud558\ub294 \uac83\uc740 \uad6d\uac00 \uc790\uc0b0\uc744 \ubcf4\ud638\ud558\uace0 \ud1b5\ud654 \uc2dc\uc2a4\ud15c\uc758 \uc548\uc815\uc131\uc744 \uc720\uc9c0\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Can_cu_ban_hanh_va_hieu_luc_thi_hanh\"><\/span><b>\ubc1c\ud589 \uadfc\uac70 \ubc0f \ud6a8\ub825 \ubc1c\uc0dd\uc77c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">2025\ub144 10\uc6d4 \ub9d0\uc5d0 \uc11c\uba85 \ubc0f \uacf5\ud3ec\ub41c \ud68c\ub78c 38\/2025\/TT-NHNN\uc740 2026\ub144 12\uc6d4 15\uc77c\ubd80\ud130 \uacf5\uc2dd \ubc1c\ud6a8\ub429\ub2c8\ub2e4. \uc774\ub294 \ubca0\ud2b8\ub0a8 \uc911\uc559\uc740\ud589 \uc0b0\ud558 \uae30\uad00\ub4e4\uc774 \uc0c8\ub85c\uc6b4 \ub0b4\ubd80 \uac10\uc0ac \uacc4\ud68d \uae30\uc900\uc744 \ucda9\uc871\ud558\uae30 \uc704\ud55c \uc790\uc6d0\uacfc \uc2dc\uc2a4\ud15c\uc744 \uc900\ube44\ud558\ub294 \ub370 \ud544\uc694\ud55c \uc2dc\uac04\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_cua_Chanh_Thanh_tra_trong_viec_thuc_hien_ke_hoach\"><\/span><b>\uacc4\ud68d \uc2e4\ud589\uc5d0 \uc788\uc5b4 \uc218\uc11d \uc870\uc0ac\uad00\uc758 \uc5ed\ud560.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8 \uc911\uc559\uc740\ud589 \ucd1d\uac10\uc0ac\uad00\uc740 \uc774 \uacc4\ud68d\uc744 \uad6c\uccb4\ud654\ud558\ub294 \ub370 \ud575\uc2ec\uc801\uc778 \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4. <\/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;\"> \uc804\uccb4 \uacc4\ud68d\uc740 \uc138\ubd80 \uacc4\ud68d\uc73c\ub85c \uc138\ubd84\ud654\ub429\ub2c8\ub2e4. \uc778\ub825 \uc900\ube44\ubd80\ud130 \uacb0\ub860 \ubc1c\ud45c\uc5d0 \uc774\ub974\uae30\uae4c\uc9c0 \ubaa8\ub4e0 \ud65c\ub3d9\uc740 \uc8fc\uc9c0\uc0ac\uac00 \uc2b9\uc778\ud55c \uc808\ucc28\ub97c \uc5c4\uaca9\ud788 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_trien_khai_ke_hoach_kiem_toan_noi_bo_hang_nam_theo_Dieu_21_Thong_tu_38\"><\/span><b>\uc5f0\ub840 \ub0b4\ubd80 \uac10\uc0ac \uacc4\ud68d\uc758 \uc2dc\ud589 \uc808\ucc28\ub294 \ud68c\ub78c 38\ud638 \uc81c21\uc870\uc5d0 \ub530\ub985\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5384\" aria-describedby=\"caption-attachment-5384\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5384\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-trien-khai-ke-hoach-kiem-toan-noi-bo-hang-nam-theo-Dieu-21-Thong-tu-38.jpg\" alt=\"Quy tr\u00ecnh tri\u1ec3n khai k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 h\u1eb1ng n\u0103m theo \u0110i\u1ec1u 21 Th\u00f4ng t\u01b0 38\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-trien-khai-ke-hoach-kiem-toan-noi-bo-hang-nam-theo-Dieu-21-Thong-tu-38.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-trien-khai-ke-hoach-kiem-toan-noi-bo-hang-nam-theo-Dieu-21-Thong-tu-38-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-trien-khai-ke-hoach-kiem-toan-noi-bo-hang-nam-theo-Dieu-21-Thong-tu-38-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-trien-khai-ke-hoach-kiem-toan-noi-bo-hang-nam-theo-Dieu-21-Thong-tu-38-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-trien-khai-ke-hoach-kiem-toan-noi-bo-hang-nam-theo-Dieu-21-Thong-tu-38-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5384\" class=\"wp-caption-text\">\uc5f0\ub840 \ub0b4\ubd80 \uac10\uc0ac \uacc4\ud68d\uc758 \uc2dc\ud589 \uc808\ucc28\ub294 \ud68c\ub78c 38\ud638 \uc81c21\uc870\uc5d0 \ub530\ub985\ub2c8\ub2e4.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\ub0b4\ubd80 \uac10\uc0ac \uacc4\ud68d\uc744 \uc2e4\ud589\ud558\ub294 \uac83\uc740 \ub2e8\uc21c\ud788 \uc218\uce58\ub97c \ud655\uc778\ud558\ub294 \uac83\ubfd0\ub9cc \uc544\ub2c8\ub77c \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\uc138\uc2a4\uc758 \ud6a8\uc728\uc131\ub3c4 \ud3c9\uac00\ud558\ub294 \uac83\uc744 \ud3ec\ud568\ud569\ub2c8\ub2e4. \ud68c\ub78c \uc81c21\uc870\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \ub2e8\uacc4\ub97c \uc790\uc138\ud788 \uba85\uc2dc\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lap_va_ban_hanh_ke_hoach_kiem_toan_chi_tiet\"><\/span><b>\uc0c1\uc138\ud55c \uac10\uc0ac \uacc4\ud68d\uc744 \uc218\ub9bd\ud558\uace0 \ubc1c\ud45c\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc2b9\uc778\ub41c \uc804\ubc18\uc801\uc778 \ub0b4\ubd80 \uac10\uc0ac \uacc4\ud68d\uc744 \ubc14\ud0d5\uc73c\ub85c, \uc218\uc11d \uac10\uc0ac\uad00\uc740 \uc138\ubd80 \uacc4\ud68d \uc218\ub9bd\uc744 \uc870\uc9c1\ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uacc4\ud68d\uc740 \uac00\uc6a9 \uc790\uc6d0\uc5d0 \ubd80\ud569\ud574\uc57c \ud558\uba70, \uac10\uc0ac \ub300\uc0c1 \uae30\uc5c5\uc758 \uc815\uc0c1\uc801\uc778 \uc6b4\uc601\uc5d0 \uc911\ubcf5\ub418\uac70\ub098 \uacfc\ub3c4\ud55c \uc601\ud5a5\uc744 \ubbf8\uce58\uc9c0 \uc54a\ub3c4\ub85d \ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\uc0c1\uc138 \uac10\uc0ac \uacc4\ud68d\uc11c \uc791\uc131 \ubc0f \ubc1c\ud589\uc744 \uc704\ud55c \uc694\uc57d \ubaa9\ucc28\uc785\ub2c8\ub2e4.<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uc0c1\uc138 \uacc4\ud68d\uc758 \ub0b4\uc6a9<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc218\ud589 \uc694\uccad<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc608\uc0c1 \uc18c\uc694 \uc2dc\uac04<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc608\uc0c1 \uc2dc\uc791\uc77c\uacfc \uc885\ub8cc\uc77c\uc744 \uba85\ud655\ud558\uac8c \uc815\uc758\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub300\ud45c\ub2e8\uc758 \uad6c\uc131<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc801\uc808\ud55c \uc5ed\ub7c9\uc744 \uac16\ucd98 \ud300\uc7a5\uacfc \ud300\uc6d0\uc744 \ubc30\uc815\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uac10\uc0ac \ubc94\uc704<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uad6c\uccb4\uc801\uc778 \uc0ac\uc5c5 \uc601\uc5ed\uacfc \uc77c\uc815\uc744 \uc815\uc758\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uac10\uc0ac \ub300\uc0c1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uac80\uc0ac \ub300\uc0c1\uc774 \ub418\ub294 \ubd80\uc11c \ub610\ub294 \ub2e8\uc704\ub97c \uba85\uc2dc\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Ky_va_ban_hanh_quyet_dinh_kiem_toan\"><\/span><b>\uac10\uc0ac \uacb0\uc815\ubb38\uc5d0 \uc11c\uba85\ud558\uace0 \ubc1c\ud589\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac \uacb0\uc815\uc11c\ub294 \uac10\uc0ac\ub97c \uac1c\uc2dc\ud558\ub294 \uacf5\uc2dd\uc801\uc778 \ubc95\uc801 \ubb38\uc11c\uc785\ub2c8\ub2e4. \ubca0\ud2b8\ub0a8 \uc911\uc559\uc740\ud589 \uac10\uc0ac\uad00\uc740 \uc0ac\uc804\uc5d0 \uc2b9\uc778\ub41c \ub0b4\ubd80 \uac10\uc0ac \uacc4\ud68d\uc744 \ubc14\ud0d5\uc73c\ub85c \ucd1d\uc7ac\ub97c \ub300\ub9ac\ud558\uc5ec \uc774 \ubb38\uc11c\uc5d0 \uc11c\uba85\ud569\ub2c8\ub2e4. \uac10\uc0ac \uacb0\uc815\uc11c\uc5d0\ub294 \uac10\uc0ac\uc758 \ubaa9\uc801, \ub0b4\uc6a9 \ubc0f \uac10\uc0ac\ud300 \uad6c\uc131\uc6d0\uc774 \uba85\ud655\ud558\uac8c \uba85\uc2dc\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thoi_han_thong_bao_quyet_dinh_kiem_toan\"><\/span><b>\uac10\uc0ac \uacb0\uc815 \ud1b5\ubcf4 \ub9c8\uac10\uc77c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac \ub300\uc0c1 \uae30\uad00\uc774 \ucda9\ubd84\ud55c \uc900\ube44\ub97c \uac16\ucd94\ub3c4\ub85d \ud558\uae30 \uc704\ud574 \uac10\uc0ac \uc2dc\uc791 \ucd5c\uc18c 3\uc77c(\uc601\uc5c5\uc77c \uae30\uc900) \uc804\uc5d0 \uac10\uc0ac \uacb0\uc815\uc11c\ub97c \ubc1c\uc1a1\ud574\uc57c \ud569\ub2c8\ub2e4. \ub2e4\ub9cc, \uc608\uc815\ub418\uc9c0 \uc54a\uc740 \uac10\uc0ac\uc758 \uacbd\uc6b0, \ub0b4\ubd80 \uac10\uc0ac \uacc4\ud68d \uad00\ub828 \uaddc\uc815\uc5d0 \ub530\ub77c \uac10\uc0ac \uc2dc\uae30\ub97c \ub9de\ucd94\uae30 \uc704\ud574 \uac10\uc0ac\uad00\uc758 \uc694\uccad\uc774 \uc788\uc744 \ub54c \uc989\uc2dc \uac10\uc0ac\ub97c \uc2e4\uc2dc\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_noi_dung_bat_buoc_trong_quyet_dinh_kiem_toan_noi_bo\"><\/span><b>\ub0b4\ubd80 \uac10\uc0ac \uacb0\uc815\uc758 \ud544\uc218 \ub0b4\uc6a9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc5f0\uac04 \ub0b4\ubd80 \uac10\uc0ac \uacc4\ud68d\uc5d0 \ud3ec\ud568\ub41c \uac01 \uac10\uc0ac\ub294 \uad6c\uccb4\uc801\uc778 \uacb0\uc815 \uc0ac\ud56d\uc744 \ud3ec\ud568\ud574\uc57c \ud569\ub2c8\ub2e4. \uacb0\uc815 \uc0ac\ud56d\uc5d0\uc11c \uc5b4\ub5a4 \uc694\uc18c\ub77c\ub3c4 \ub204\ub77d\ub420 \uacbd\uc6b0, \ucd94\ud6c4 \uad00\ud560\uad8c\uc774\ub098 \uac10\uc0ac \ubc94\uc704\uc5d0 \ub300\ud55c \ubd84\uc7c1\uc774 \ubc1c\uc0dd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Danh_muc_thong_tin_bat_buoc\"><\/span><b>\ud544\uc218 \uc815\ubcf4 \ubaa9\ub85d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uaddc\uc815\uc5d0 \ub530\ub974\uba74 \ud45c\uc900 \uac10\uc0ac \uacb0\uc815\uc5d0\ub294 \ub2e4\uc74c \uc0ac\ud56d\uc774 \ud3ec\ud568\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4. \ubc95\uc801 \uadfc\uac70; \uac10\uc0ac \ub300\uc0c1 \uae30\uad00\uc758 \uba85\uce6d; \uc774 \ub0b4\ubd80 \uac10\uc0ac \uacc4\ud68d\uc758 \ubaa9\ud45c \ubc0f \ubc94\uc704; \uc6b4\uc601 \uc704\uce58; \uacf5\uc2dd \uadfc\ubb34 \uc2dc\uac04; \uadf8\ub9ac\uace0 \ucc38\uc5ec \uc778\uc6d0 \ubaa9\ub85d.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Sua_doi_va_bo_sung_quyet_dinh\"><\/span><b>\uacb0\uc815\uc5d0 \ub300\ud55c \uc218\uc815 \ubc0f \ucd94\uac00 \uc0ac\ud56d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc2e4\ud589 \uacfc\uc815 \uc911 \uc778\ub825\uc774\ub098 \ubc94\uc704\uc5d0 \ubcc0\uacbd \uc0ac\ud56d\uc774 \ubc1c\uc0dd\ud558\ub294 \uacbd\uc6b0, \uc218\uc11d \uac10\uc0ac\uad00\uc740 \uc218\uc815\ub41c \uacb0\uc815\uc744 \ub0b4\ub824\uc57c \ud569\ub2c8\ub2e4. \uc774 \ubb38\uc11c\ub294 \ubaa8\ub4e0 \uad00\ub828 \ub2f9\uc0ac\uc790\uc5d0\uac8c \uc989\uc2dc \uc804\ub2ec\ub418\uc5b4 \ub0b4\ubd80 \uac10\uc0ac \uacc4\ud68d\uc744 \uc2e4\uc81c \uc0c1\ud669\uc5d0 \ub9de\uac8c \uc870\uc815\ud560 \uc218 \uc788\ub3c4\ub85d \ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Hanh_vi_nghiem_cam_trong_hoat_dong_kiem_toan_noi_bo_Ngan_hang_Nha_nuoc\"><\/span><b>\ubca0\ud2b8\ub0a8 \uc911\uc559\uc740\ud589 \ub0b4\ubd80 \uac10\uc0ac \ud65c\ub3d9\uc5d0\uc11c \uae08\uc9c0\ub41c \ud589\uc704<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ub0b4\ubd80\uac10\uc0ac\uacc4\ud68d\uc758 \ud22c\uba85\uc131\uc744 \ubcf4\ud638\ud558\uae30 \uc704\ud574, \uc81c38\ud638 \uc2dc\ud589\ub839 \uc81c16\uc870\ub294 \uc5c4\uaca9\ud55c \ubc95\uc801 &quot;\uc7a5\ubcbd&quot;\uc744 \ub9c8\ub828\ud588\uc2b5\ub2c8\ub2e4. \uc774\ub294 \ubd80\ud328 \ubc0f \uc815\ucc45 \ub0a8\uc6a9\uc758 \uc704\ud5d8\uc744 \ubc29\uc9c0\ud558\uace0 \uac10\uc0ac \uacb0\uacfc\uc758 \uac1d\uad00\uc131\uc744 \ud655\ubcf4\ud558\uae30 \uc704\ud55c \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_Thanh_tra_NHNN_va_Doan_kiem_toan\"><\/span><b>\ubca0\ud2b8\ub0a8 \uc911\uc559\uc740\ud589 \uac10\uc0ac\ud300 \ubc0f \uac10\uc0ac\uc6d0 \uc5ec\ub7ec\ubd84\uaed8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ub0b4\ubd80 \uac10\uc0ac \uacc4\ud68d \uc2e4\ud589\uc5d0 \ucc38\uc5ec\ud558\ub294 \uac1c\uc778\uc740 \ud6a1\ub839, \ubd80\ud328 \ub610\ub294 \uc0ac\uc801 \uc774\uc775\uc744 \ucde8\ud558\ub294 \ud589\uc704\uac00 \uc5c4\uaca9\ud788 \uae08\uc9c0\ub429\ub2c8\ub2e4. \ub610\ud55c, \uad6d\uac00 \uae30\ubc00, \ubbf8\uacf5\uac1c \uac10\uc0ac \uc815\ubcf4\uc758 \ub204\uc124 \ub610\ub294 \uac10\uc0ac \uae30\ub85d\uc774\ub098 \ubcf4\uace0\uc11c\uc758 \uc704\uc870\ub97c \uc704\ud55c \uacf5\ubaa8 \ud589\uc704\ub294 \uc5c4\uaca9\ud788 \uae08\uc9c0\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_don_vi_duoc_kiem_toan_va_cac_to_chuc_lien_quan\"><\/span><b>\uac10\uc0ac \ub300\uc0c1 \uae30\uc5c5 \ubc0f \uad00\ub828 \uc870\uc9c1\uc758 \uacbd\uc6b0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubd80\uc11c\uc758 \ud611\uc870\ub294 \ub0b4\ubd80 \uac10\uc0ac \uacc4\ud68d\uc744 \uc131\uacf5\uc801\uc73c\ub85c \uc644\ub8cc\ud558\ub294 \ub370 \ud575\uc2ec\uc801\uc778 \uc694\uc18c\uc785\ub2c8\ub2e4. \uae08\uc9c0 \ud589\uc704\uc5d0\ub294 \uae30\ub85d(\uae30\ubc00 \ubb38\uc11c \ud3ec\ud568) \uc81c\uacf5 \uac70\ubd80, \uac10\uc0ac\ud300 \uc5c5\ubb34 \ubc29\ud574, \ud5c8\uc704 \ubcf4\uace0, \uac10\uc0ac\ud300 \uad6c\uc131\uc6d0\uc5d0 \ub300\ud55c \ub1cc\ubb3c \uc81c\uacf5 \uc2dc\ub3c4 \ub4f1\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Su_can_thiep_trai_phap_luat_cua_ben_thu_ba\"><\/span><b>\uc81c3\uc790\uc5d0 \uc758\ud55c \ubd88\ubc95\uc801\uc778 \ubc29\ud574<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774 \uacf5\ubb38\uc740 \ub610\ud55c \uc5b4\ub5a0\ud55c \uc870\uc9c1\uc774\ub098 \uac1c\uc778\ub3c4 \ub0b4\ubd80 \uac10\uc0ac \uacc4\ud68d\uc758 \uc2e4\ud589\uc5d0 \ubd88\ubc95\uc801\uc73c\ub85c \uac04\uc12d\ud558\ub294 \uac83\uc744 \uc5c4\uaca9\ud788 \uae08\uc9c0\ud55c\ub2e4\ub294 \uc810\uc744 \uac15\uc870\ud569\ub2c8\ub2e4. \uc774\ub294 \uac10\uc0ac \uc644\ub8cc \ud6c4 \uac10\uc0ac \uacb0\ub860 \ubc0f \uad8c\uace0 \uc0ac\ud56d\uc758 \uc808\ub300\uc801\uc778 \ub3c5\ub9bd\uc131\uc744 \ubcf4\uc7a5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bang_so_sanh_kiem_toan_dinh_ky_va_kiem_toan_dot_xuat\"><\/span><b>\uc815\uae30 \uac10\uc0ac\uc640 \ube44\uc815\uae30 \uac10\uc0ac\uc758 \ube44\uad50\ud45c.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc774 \ub450 \uac00\uc9c0 \ud615\ud0dc\ub97c \uad6c\ubd84\ud558\ub294 \uac83\uc740 \ubd80\uc11c\ub4e4\uc774 \ub0b4\ubd80 \uac10\uc0ac \uacc4\ud68d\uc744 \uc2e4\ud589\ud560 \ub54c \uc0ac\uc804\uc5d0 \ud611\ub825\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\uc815\uae30 \uac10\uc0ac\uc640 \ube44\uc815\uae30 \uac10\uc0ac\uc758 \ube44\uad50\ud45c.<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\ud2b9\uc131<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc815\uae30 \uac10\uc0ac<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc0ac\uc804 \uc608\uace0 \uc5c6\ub294 \uac10\uc0ac<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubca0\uc774\uc2a4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc5f0\uac04 \uacc4\ud68d\uc774 \uc2b9\uc778\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc8fc\uc9c0\uc0ac \uc9c0\uc2dc\/\uc704\ubc18 \ud45c\uc2dc<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc0ac\uc804 \ud1b5\uc9c0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ucd5c\uc18c 3\uc601\uc5c5\uc77c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc0ac\uc804 \ud1b5\uc9c0\ub294 \ud544\uc694\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc790\uc5f0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc804\ubc18\uc801\uc73c\ub85c \uc815\uae30\uc801\uc778 \ud3c9\uac00<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc8fc\uc694 \uc7c1\uc810\uacfc \ubb38\uc81c\uc810\uc744 \ud574\uacb0\ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc778\uc0ac\ubd80<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub0b4\ubd80 \uac10\uc0ac \uacc4\ud68d\uc5d0 \ub530\ub974\uba74<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc5c5\ubb34 \uc694\uad6c\uc0ac\ud56d\uc5d0 \ub530\ub77c \uc720\uc5f0\ud558\uac8c \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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;\">\ubca0\ud2b8\ub0a8 \uc911\uc559\uc740\ud589\uc758 \ub0b4\ubd80 \uac10\uc0ac \uacc4\ud68d\uc740 \ubc95\ub960 \ubc0f \uc804\ubb38\uc801 \uc0ac\ud56d\uc5d0 \ub300\ud55c \uae4a\uc774 \uc788\ub294 \uc774\ud574\ub97c \uc694\uad6c\ud558\ub294 \uc5c4\uaca9\ud55c \uc808\ucc28\uc785\ub2c8\ub2e4. 38\/2025\/TT-NHNN\ud638 \ud68c\ub78c \uc900\uc218\ub294 \uac01 \ubd80\uc11c\uac00 \ubc95\uc801 \uc758\ubb34\ub97c \uc774\ud589\ud558\uace0 \uc9c0\uc18d \uac00\ub2a5\ud55c \ub0b4\ubd80 \uc9c0\ubc30\uad6c\uc870 \uc2dc\uc2a4\ud15c\uc744 \uac15\ud654\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub0b4\ubd80 \uac10\uc0ac \uacc4\ud68d\uacfc \uad00\ub828\ub41c \uaddc\uc815\uc5d0 \ub300\ud55c \uc2ec\uce35\uc801\uc778 \uc790\ubb38\uc774 \ud544\uc694\ud558\uc2dc\uba74 \uc9c0\uae08 \ubc14\ub85c \uc800\ud76c\uc5d0\uac8c \uc5f0\ub77d\ud558\uc2ed\uc2dc\uc624. <\/span><b>MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c<\/b><span style=\"font-weight: 400;\">\uc800\ud76c \uc804\ubb38\uac00\ud300\uc740 \uc2e4\uc9c8\uc801\uc778 \uc194\ub8e8\uc158\uc744 \uc81c\uacf5\ud558\uc5ec \uace0\uac1d \uc5ec\ub7ec\ubd84\uc774 \ubaa8\ub4e0 \uc804\ubb38 \uac80\uc0ac \ubc0f \uac10\uc0ac \ud65c\ub3d9\uc5d0\uc11c \uc548\uc2ec\ud558\uace0 \uc5c5\ubb34\ub97c \uc218\ud589\ud558\uc2e4 \uc218 \uc788\ub3c4\ub85d \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=\"Nhung_cau_hoi_thuong_gap_ve_ke_hoach_kiem_toan_noi_bo_tai_NHNN\"><\/span><b>\ubca0\ud2b8\ub0a8 \uc911\uc559\uc740\ud589 \ub0b4\ubd80 \uac10\uc0ac \uacc4\ud68d \uad00\ub828 \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Ai_ky_quyet_dinh_thuc_hien_ke_hoach_kiem_toan_noi_bo\"><\/span>\ub0b4\ubd80 \uac10\uc0ac \uacc4\ud68d \uc2dc\ud589 \uacb0\uc815\uc11c\uc5d0 \uc11c\uba85\ud558\ub294 \uc0ac\ub78c\uc740 \ub204\uad6c\uc785\ub2c8\uae4c? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\ubca0\ud2b8\ub0a8 \uc911\uc559\uc740\ud589 \ucd1d\uc7ac\ub97c \ub300\ub9ac\ud558\uc5ec \uc740\ud589 \uac10\uc0ac\uc6d0\uc7a5\uc774 \uc774\uc804\uc5d0 \uc2b9\uc778\ub41c \ub0b4\ubd80 \uac10\uc0ac \uacc4\ud68d\uc5d0 \ub530\ub77c \ud574\ub2f9 \uacb0\uc815\ubb38\uc5d0 \uc11c\uba85\ud588\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=\"Don_vi_duoc_kiem_toan_co_quyen_tu_choi_cung_cap_tai_lieu_mat_khong\"><\/span>\uac10\uc0ac \ub300\uc0c1 \uae30\uc5c5\uc740 \uae30\ubc00 \ubb38\uc11c \uc81c\uacf5\uc744 \uac70\ubd80\ud560 \uad8c\ub9ac\uac00 \uc788\uc2b5\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\uc81c38\ud638 \uacf5\ubb38\uc11c \uc81c16\uc870\uc5d0 \ub530\ub974\uba74, \ubd80\uc11c\ub294 \uae30\ubc00 \ubb38\uc11c\ub97c \ud3ec\ud568\ud558\uc5ec \ub0b4\ubd80 \uac10\uc0ac \uacc4\ud68d \uc2e4\ud589\uc5d0 \ud544\uc694\ud55c \ubb38\uc11c \uc81c\uacf5\uc744 \uac70\ubd80\ud560 \uc218 \uc5c6\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=\"Neu_phat_hien_sai_pham_trong_qua_trinh_kiem_toan_thi_xu_ly_the_nao\"><\/span>\uac10\uc0ac \uacfc\uc815\uc5d0\uc11c \ubc1c\uacac\ub41c \ubd80\uc815\ud589\uc704\ub97c \ucc98\ub9ac\ud558\ub294 \uc808\ucc28\ub294 \ubb34\uc5c7\uc785\ub2c8\uae4c? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\uac10\uc0ac\ud300\uc740 \uc870\uc0ac \uacb0\uacfc\ub97c \ud68c\uc758\ub85d\uc5d0 \uae30\ub85d\ud558\uace0 \uc218\uc11d \uac10\uc0ac\uad00\uc5d0\uac8c \ubcf4\uace0\ud558\uba70, \uc218\uc11d \uac10\uc0ac\uad00\uc740 \uc774\ub97c \uc8fc\uc9c0\uc0ac\uc5d0\uac8c \uc81c\ucd9c\ud558\uc5ec \ub0b4\ubd80 \uac10\uc0ac \uacc4\ud68d \uad00\ub828 \uaddc\uc815 \ubc0f \ud604\ud589 \ubc95\ub960\uc5d0 \ub530\ub77c \ucc98\ub9ac\ud558\ub3c4\ub85d \ud569\ub2c8\ub2e4.                    <\/p>\n                <\/div>\n       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