{"id":5392,"date":"2026-03-19T19:48:23","date_gmt":"2026-03-20T02:48:23","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=5392"},"modified":"2026-03-19T19:48:23","modified_gmt":"2026-03-20T02:48:23","slug":"kiem-toan-noi-bo-va-kiem-soat-noi-bo","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo-va-kiem-soat-noi-bo\/","title":{"rendered":"\ub0b4\ubd80 \uac10\uc0ac\uc640 \ub0b4\ubd80 \ud1b5\uc81c\uc758 \ucc28\uc774\uc810"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\ub0b4\ubd80 \uac10\uc0ac \ubc0f \ub0b4\ubd80 \ud1b5\uc81c\ub294 \uae30\uc5c5\uc774 \uc62c\ubc14\ub978 \ubc29\ud5a5\uc73c\ub85c \uc6b4\uc601\ub418\uace0 \ubc95\ub960\uc744 \uc900\uc218\ud558\ub3c4\ub85d \ub3d5\ub294 \uac15\ub825\ud55c &quot;\ubc29\uc5b4 \uba54\ucee4\ub2c8\uc998&quot; \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4. \ubcc0\ub3d9\uc131\uc774 \ud070 \uacbd\uc81c \ud658\uacbd\uc5d0\uc11c \ubaa8\ub2c8\ud130\ub9c1 \uba54\ucee4\ub2c8\uc998\uc744 \uad6c\ucd95\ud558\ub294 \uac83\uc740 \uacbd\uc601\uc9c4\uc758 \uc694\uad6c \uc0ac\ud56d\uc77c \ubfd0\ub9cc \uc544\ub2c8\ub77c \ubc95\uc801 \uc758\ubb34\uc774\uae30\ub3c4 \ud569\ub2c8\ub2e4. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Luat-ke-toan-2015-298369.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ud68c\uacc4\ubc95 2015<\/span><\/a><span style=\"font-weight: 400;\"> \uadf8\ub9ac\uace0 <\/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;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ubbf8\uad6d \uc0ac\uae30\uc870\uc0ac\ud611\ud68c(ACFE)\uc758 \ud1b5\uacc4\uc5d0 \ub530\ub974\uba74, \ud6a8\uacfc\uc801\uc778 \ub0b4\ubd80 \uac10\uc0ac \ubc0f \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc744 \uac16\ucd98 \uae30\uc5c5\uc740 \uc0ac\uae30\ub85c \uc778\ud55c \uc190\uc2e4\uc744 \ucd5c\ub300 50%\uae4c\uc9c0 \uc904\uc77c \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774 \ub450 \uac00\uc9c0 \uac1c\ub150\uc758 \ubcf8\uc9c8\uc744 \uc774\ud574\ud558\ub294 \uac83\uc740 \uae30\uc5c5 \uc18c\uc720\uc8fc\uac00 \uc790\uc6d0\uc744 \ud569\ub9ac\uc801\uc73c\ub85c \ubc30\ubd84\ud558\uace0, \uc790\uc0b0\uc744 \ubcf4\ud638\ud558\uba70, \uc790\ubcf8 \uc2dc\uc7a5\uc5d0\uc11c \uae30\uc5c5 \ud3c9\ud310\uc744 \ud5a5\uc0c1\uc2dc\ud0a4\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \uc544\ub798\uc5d0\uc11c MAN(Master Accountant Network)\uacfc \ud568\uaed8 \ud575\uc2ec\uc801\uc778 \ucc28\uc774\uc810\uc744 \ubd84\uc11d\ud574 \ubcf4\uaca0\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\uc0c9\uc778<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\ube44\ub140\uc7a5<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo-va-kiem-soat-noi-bo\/#Ban_chat_va_su_khac_biet_giua_kiem_toan_noi_bo_va_kiem_soat_noi_bo\" >\ub0b4\ubd80 \uac10\uc0ac\uc640 \ub0b4\ubd80 \ud1b5\uc81c\uc758 \ubcf8\uc9c8 \ubc0f \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-2\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo-va-kiem-soat-noi-bo\/#Bang_so_sanh_kiem_soat_noi_bo_va_kiem_toan_noi_bo_theo_Luat_Ke_toan_2015\" >2015\ub144 \ud68c\uacc4\ubc95\uc5d0 \ub530\ub978 \ub0b4\ubd80\ud1b5\uc81c\uc640 \ub0b4\ubd80\uac10\uc0ac \ube44\uad50\ud45c<\/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-va-kiem-soat-noi-bo\/#Kiem_soat_noi_bo_la_qua_trinh_%E2%80%93_Kiem_toan_noi_bo_la_hoat_dong_danh_gia\" >\ub0b4\ubd80 \ud1b5\uc81c\ub294 \ud504\ub85c\uc138\uc2a4\uc774\uba70, \ub0b4\ubd80 \uac10\uc0ac\ub294 \ud3c9\uac00 \ud65c\ub3d9\uc785\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-4\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo-va-kiem-soat-noi-bo\/#Chuc_nang_va_nhiem_vu_cu_the_cua_bo_phan_Kiem_toan_noi_bo\" >\ub0b4\ubd80 \uac10\uc0ac \ubd80\uc11c\uc758 \uad6c\uccb4\uc801\uc778 \uae30\ub2a5 \ubc0f \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-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo-va-kiem-soat-noi-bo\/#Xay_dung_va_thuc_thi_ke_hoach_kiem_toan_hang_nam\" >\uc5f0\uac04 \uac10\uc0ac \uacc4\ud68d\uc744 \uc218\ub9bd\ud558\uace0 \uc2dc\ud589\ud569\ub2c8\ub2e4.<\/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-va-kiem-soat-noi-bo\/#Tu_van_va_cai_tien_he_thong_quan_tri\" >\uacbd\uc601 \uc2dc\uc2a4\ud15c \ucee8\uc124\ud305 \ubc0f \uac1c\uc120.<\/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-va-kiem-soat-noi-bo\/#Kiem_toan_noi_bo_co_kiem_toan_dot_xuat_khong\" >\ub0b4\ubd80 \uac10\uc0ac\uc5d0\ub294 \uc0ac\uc804 \ud1b5\ubcf4 \uc5c6\ub294 \uac10\uc0ac\uac00 \ud3ec\ud568\ub418\ub098\uc694?<\/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-va-kiem-soat-noi-bo\/#Quy_dinh_ve_kiem_toan_dot_xuat_theo_Nghi_dinh_052019ND-CP\" >2019\ub144 5\uc6d4 ND-CP\ud638 \uc2dc\ud589\ub839\uc5d0 \ub530\ub978 \ubd88\uc2dc \uac10\uc0ac \uad00\ub828 \uaddc\uc815<\/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-va-kiem-soat-noi-bo\/#Y_nghia_cua_viec_kiem_toan_dot_xuat_trong_quan_tri_rui_ro\" >\uc704\ud5d8 \uad00\ub9ac\uc5d0\uc11c \ubd88\uc2dc \uac10\uc0ac\uc758 \uc911\uc694\uc131.<\/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-va-kiem-soat-noi-bo\/#Nhung_doanh_nghiep_nao_bat_buoc_phai_thuc_hien_kiem_toan_noi_bo\" >\uc5b4\ub5a4 \uae30\uc5c5\ub4e4\uc774 \ub0b4\ubd80 \uac10\uc0ac\ub97c \uc2e4\uc2dc\ud574\uc57c \ud569\ub2c8\uae4c?<\/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-va-kiem-soat-noi-bo\/#Nhom_doi_tuong_bat_buoc_theo_quy_dinh_hien_hanh\" >\ud604\ud589 \uaddc\uc815\uc744 \uc900\uc218\ud574\uc57c \ud558\ub294 \uac1c\uc778\ub4e4\uc758 \uc9d1\ub2e8.<\/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-va-kiem-soat-noi-bo\/#Loi_ich_khi_doanh_nghiep_tu_nguyen_trien_khai_KTNB\" >\uae30\uc5c5\uc774 \uc790\ubc1c\uc801\uc73c\ub85c \ub0b4\ubd80 \uac10\uc0ac\ub97c \uc2dc\ud589\ud560 \ub54c \uc5bb\uc744 \uc218 \uc788\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-13\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo-va-kiem-soat-noi-bo\/#Cac_buoc_xay_dung_he_thong_kiem_toan_noi_bo_va_kiem_soat_noi_bo_hieu_qua\" >\ud6a8\uacfc\uc801\uc778 \ub0b4\ubd80 \uac10\uc0ac \ubc0f \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c \uad6c\ucd95\uc744 \uc704\ud55c \ub2e8\uacc4.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo-va-kiem-soat-noi-bo\/#Thiet_lap_moi_truong_kiem_soat\" >\ud1b5\uc81c\ub41c \ud658\uacbd\uc744 \uc870\uc131\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-15\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo-va-kiem-soat-noi-bo\/#Danh_gia_rui_ro_va_hoat_dong_kiem_soat\" >\uc704\ud5d8 \ud3c9\uac00 \ubc0f \ud1b5\uc81c \ud65c\ub3d9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo-va-kiem-soat-noi-bo\/#Thong_tin_truyen_thong_va_giam_sat\" >\uc815\ubcf4, \ud1b5\uc2e0 \ubc0f \ubaa8\ub2c8\ud130\ub9c1<\/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-va-kiem-soat-noi-bo\/#Ket_luan\" >\ub05d\ub0b4\ub2e4<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo-va-kiem-soat-noi-bo\/#Cac_dich_vu_khac\" >\uae30\ud0c0 \uc11c\ube44\uc2a4<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo-va-kiem-soat-noi-bo\/#Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\" >MAN \u2013 Master Accountant Network\uc758 \uc11c\ube44\uc2a4 \uc5f0\ub77d\ucc98 \uc815\ubcf4<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo-va-kiem-soat-noi-bo\/#Cac_cau_hoi_thuong_gap_ve_kiem_toan_noi_bo_va_kiem_soat_noi_bo\" >\ub0b4\ubd80 \uac10\uc0ac \ubc0f \ub0b4\ubd80 \ud1b5\uc81c\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-21\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo-va-kiem-soat-noi-bo\/#Mot_nguoi_co_the_vua_lam_kiem_soat_noi_bo_vua_lam_kiem_toan_noi_bo_khong\" >\ud55c \uc0ac\ub78c\uc774 \ub0b4\ubd80 \ud1b5\uc81c\uc640 \ub0b4\ubd80 \uac10\uc0ac \uae30\ub2a5\uc744 \ubaa8\ub450 \uc218\ud589\ud560 \uc218 \uc788\uc744\uae4c\uc694?<\/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-va-kiem-soat-noi-bo\/#Doanh_nghiep_co_the_thue_ngoai_dich_vu_kiem_toan_noi_bo_khong\" >\uae30\uc5c5\uc740 \ub0b4\ubd80 \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc544\uc6c3\uc18c\uc2f1\ud560 \uc218 \uc788\uc744\uae4c\uc694?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Ban_chat_va_su_khac_biet_giua_kiem_toan_noi_bo_va_kiem_soat_noi_bo\"><\/span><b>\ub0b4\ubd80 \uac10\uc0ac\uc640 \ub0b4\ubd80 \ud1b5\uc81c\uc758 \ubcf8\uc9c8 \ubc0f \ucc28\uc774\uc810.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5393\" aria-describedby=\"caption-attachment-5393\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5393\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Ban-chat-va-su-khac-biet-giua-kiem-toan-noi-bo-va-kiem-soat-noi-bo.jpg\" alt=\"B\u1ea3n ch\u1ea5t v\u00e0 s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Ban-chat-va-su-khac-biet-giua-kiem-toan-noi-bo-va-kiem-soat-noi-bo.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Ban-chat-va-su-khac-biet-giua-kiem-toan-noi-bo-va-kiem-soat-noi-bo-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Ban-chat-va-su-khac-biet-giua-kiem-toan-noi-bo-va-kiem-soat-noi-bo-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Ban-chat-va-su-khac-biet-giua-kiem-toan-noi-bo-va-kiem-soat-noi-bo-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Ban-chat-va-su-khac-biet-giua-kiem-toan-noi-bo-va-kiem-soat-noi-bo-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5393\" class=\"wp-caption-text\">\ub0b4\ubd80 \uac10\uc0ac\uc640 \ub0b4\ubd80 \ud1b5\uc81c\uc758 \ubcf8\uc9c8 \ubc0f \ucc28\uc774\uc810.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\ub0b4\ubd80 \uac10\uc0ac\uc640 \ub0b4\ubd80 \ud1b5\uc81c\ub294 \ubaa8\ub450 \uc704\ud5d8 \uad00\ub9ac\ub97c \ubaa9\ud45c\ub85c \ud558\uc9c0\ub9cc, \uc6b4\uc601 \ubc29\uc2dd\uc5d0\uc11c \ub69c\ub837\ud55c \ucc28\uc774\uc810\uc744 \ubcf4\uc785\ub2c8\ub2e4. \uc544\ub798 \ud45c\ub294 \uc804\ubb38 \ud68c\uacc4 \ubc0f \uac10\uc0ac \uae30\uc900\uc5d0 \ub530\ub978 \uc790\uc138\ud55c \ube44\uad50\ud45c\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bang_so_sanh_kiem_soat_noi_bo_va_kiem_toan_noi_bo_theo_Luat_Ke_toan_2015\"><\/span><b>2015\ub144 \ud68c\uacc4\ubc95\uc5d0 \ub530\ub978 \ub0b4\ubd80\ud1b5\uc81c\uc640 \ub0b4\ubd80\uac10\uc0ac \ube44\uad50\ud45c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ub2e4\uc74c\uc740 \uae30\uc5c5\ub4e4\uc774 \ub450 \uc2dc\uc2a4\ud15c\uc744 \uac00\uc7a5 \ud3ec\uad04\uc801\uc73c\ub85c \uc774\ud574\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub418\ub3c4\ub85d \uc815\ub9ac\ud55c \uc8fc\uc694 \ucc28\uc774\uc810\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>2015\ub144 \ud68c\uacc4\ubc95\uc5d0 \ub530\ub978 \ub0b4\ubd80\ud1b5\uc81c\uc640 \ub0b4\ubd80\uac10\uc0ac \ube44\uad50\ud45c<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uae30\uc900<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ub0b4\ubd80 \ud1b5\uc81c(ICS)<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ub0b4\ubd80 \uac10\uc0ac<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc815\uc758\ud558\ub2e4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc774\ub294 \uc704\ud5d8\uc744 \uc608\ubc29\ud558\uace0 \uac10\uc9c0\ud558\uae30 \uc704\ud55c \uba54\ucee4\ub2c8\uc998\uacfc \uc815\ucc45\uc744 \uc218\ub9bd\ud558\ub294 \uacfc\uc815\uc785\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc774\ub294 \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc758 \uc644\uc804\uc131\uacfc \ud6a8\uc728\uc131\uc5d0 \ub300\ud55c \uc810\uac80 \ubc0f \ud3c9\uac00\ub97c \ud3ec\ud568\ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc2e4\ud589 \uc2dc\uac04<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc774\ub294 \uc77c\uc0c1\uc0dd\ud65c\uc758 \ubaa8\ub4e0 \ud65c\ub3d9\uc5d0\uc11c \ube48\ubc88\ud558\uace0 \uc9c0\uc18d\uc801\uc73c\ub85c \ubc1c\uc0dd\ud569\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc774\ub294 \uacc4\ud68d\uc5d0 \ub530\ub77c \uc815\uae30\uc801\uc73c\ub85c \uc9c4\ud589\ub418\uac70\ub098 \ud544\uc694\uc5d0 \ub530\ub77c \ube44\uc815\uae30\uc801\uc73c\ub85c \uc9c4\ud589\ub429\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc8fc\uc694 \ubaa9\uc801<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc790\uc0b0 \ubcf4\uc548, \uc815\ud655\ud55c \uc7ac\ubb34 \ubcf4\uace0 \ubc0f \uaddc\uc815 \uc900\uc218\ub97c \ubcf4\uc7a5\ud569\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uaddc\uc815 \uc900\uc218 \uc5ec\ubd80\ub97c \ud3c9\uac00\ud558\uace0, \ucde8\uc57d\uc810\uc744 \ud30c\uc545\ud558\uba70, \uc2dc\uc2a4\ud15c \uac1c\uc120 \ubc29\uc548\uc5d0 \ub300\ud574 \uc870\uc5b8\ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc2e4\ud589 \uc8fc\uccb4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \ubd80\uc11c \ub0b4 \ubaa8\ub4e0 \uc9c1\uc6d0 \ubc0f \uad00\ub9ac\uc790.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc804\ub2f4 \uac10\uc0ac \ubd80\uc11c \ub610\ub294 \uc678\ubd80 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub3c5\ub9bd<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc774\ub294 \uc6b4\uc601 \ud65c\ub3d9\uacfc \ubc00\uc811\ud558\uac8c \uc5f0\uad00\ub418\uc5b4 \uc788\uc73c\uba70, \uc0c1\ub300\uc801\uc778 \ub3c5\ub9bd\uc131\uc744 \uc5b4\ub290 \uc815\ub3c4 \ubcf4\uc7a5\ud569\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub9e4\uc6b0 \ub3c5\ub9bd\uc801\uc774\uba70, \uc774\uc0ac\ud68c \ub610\ub294 \uac10\ub3c5\uc704\uc6d0\ud68c\uc5d0 \uc9c1\uc811 \ubcf4\uace0\ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_soat_noi_bo_la_qua_trinh_%E2%80%93_Kiem_toan_noi_bo_la_hoat_dong_danh_gia\"><\/span><b>\ub0b4\ubd80 \ud1b5\uc81c\ub294 \ud504\ub85c\uc138\uc2a4\uc774\uba70, \ub0b4\ubd80 \uac10\uc0ac\ub294 \ud3c9\uac00 \ud65c\ub3d9\uc785\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774\ub7ec\ud55c \uad00\uacc4\uc5d0\uc11c \ub0b4\ubd80 \ud1b5\uc81c\ub294 \uadfc\ubcf8\uc801\uc778 \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4. 2015\ub144 \ud68c\uacc4\ubc95 \uc81c39\uc870\uc5d0 \ub530\ub974\uba74, \ub0b4\ubd80 \ud1b5\uc81c\ub294 \uc774\ud574 \ucda9\ub3cc\uc744 \ubc29\uc9c0\ud558\uae30 \uc704\ud574 \uacc4\uce35\uc801 \uad00\ub9ac\uc640 \ucc45\uc784 \ubd84\ub9ac\ub97c \ud3ec\ud568\ud569\ub2c8\ub2e4. \uc608\ub97c \ub4e4\uc5b4, \uc790\uae08\uc744 \ubcf4\uc720\ud55c \uc0ac\ub78c\uc774 \ub3d9\uc2dc\uc5d0 \ud68c\uacc4 \uc7a5\ubd80\uc5d0 \uae30\ub85d\ud560 \uc218 \uc5c6\ub2e4\ub294 \uac83\uc740 \uc911\uc694\ud55c \ud1b5\uc81c \uc694\uc18c\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ubc18\ub300, <\/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;\"> \ub0b4\ubd80 \ud1b5\uc81c\uc640 \ub0b4\ubd80 \uac10\uc0ac\ub294 \ubc00\uc811\ud558\uac8c \uc5f0\uad00\ub418\uc5b4 \uc788\uc73c\uba70, \ub0b4\ubd80 \uac10\uc0ac\ub294 &quot;\uc810\uac80 \ubc0f \uad00\ub9ac&quot; \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4. \ub0b4\ubd80 \ud1b5\uc81c\uac00 \uc2e4\uc81c \uc6b4\uc601 \ud504\ub85c\uc138\uc2a4\ub97c \uc758\ubbf8\ud55c\ub2e4\uba74, \ub0b4\ubd80 \uac10\uc0ac\ub294 \uc774\ub7ec\ud55c \ud504\ub85c\uc138\uc2a4\uac00 \uc62c\ubc14\ub974\uac8c \uc2e4\ud589\ub418\uace0 \uc870\uc9c1\uc5d0 \uc2e4\uc9c8\uc801\uc778 \uacb0\uacfc\ub97c \uc81c\uacf5\ud558\uace0 \uc788\ub294\uc9c0 \ud3c9\uac00\ud558\ub294 \ub370 \uc0ac\uc6a9\ub418\ub294 \ucc99\ub3c4\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Chuc_nang_va_nhiem_vu_cu_the_cua_bo_phan_Kiem_toan_noi_bo\"><\/span><b>\ub0b4\ubd80 \uac10\uc0ac \ubd80\uc11c\uc758 \uad6c\uccb4\uc801\uc778 \uae30\ub2a5 \ubc0f \ucc45\uc784<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ub0b4\ubd80 \uac10\uc0ac\uc640 \ub0b4\ubd80 \ud1b5\uc81c\uac00 \ud56d\uc0c1 \ubc00\uc811\ud558\uac8c \uc5f0\uad00\ub418\uc5b4 \uc788\ub294 \uc774\uc720\ub97c \uc774\ud574\ud558\ub824\uba74, \uc2dc\ud589\ub839 05\/2019\/ND-CP\uc5d0 \uba85\uc2dc\ub41c \ub0b4\ubd80 \uac10\uc0ac\uc758 \uc5c5\ubb34\ub97c \uc0b4\ud3b4\ubcfc \ud544\uc694\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Xay_dung_va_thuc_thi_ke_hoach_kiem_toan_hang_nam\"><\/span><b>\uc5f0\uac04 \uac10\uc0ac \uacc4\ud68d\uc744 \uc218\ub9bd\ud558\uace0 \uc2dc\ud589\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ub0b4\ubd80 \uac10\uc0ac \ubd80\uc11c\ub294 \ub9e4\ub144 \ud604\uc2e4\uc801\uc778 \uc704\ud5d8 \ud3c9\uac00\ub97c \ubc14\ud0d5\uc73c\ub85c \uacc4\ud68d\uc744 \uc218\ub9bd\ud574\uc57c \ud569\ub2c8\ub2e4. \uc790\uc0b0 \uc870\ub2ec, \ud604\uae08 \uad00\ub9ac, \uc218\uc775\uacfc \uac19\uc740 \uace0\uc704\ud5d8 \uc601\uc5ed\uc740 \ud56d\uc0c1 \ub0b4\ubd80 \uac10\uc0ac \ubc0f \ub0b4\ubd80 \ud1b5\uc81c\uc758 \uc911\uc810 \uc0ac\ud56d\uc785\ub2c8\ub2e4. \uacc4\ud68d\uc744 \uc900\uc218\ud568\uc73c\ub85c\uc368 \uae30\uc5c5\uc740 \ubd80\uc815 \ud589\uc704 \ubc1c\uc0dd\uc744 \uc0ac\uc804\uc5d0 \uc608\ubc29\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tu_van_va_cai_tien_he_thong_quan_tri\"><\/span><b>\uacbd\uc601 \uc2dc\uc2a4\ud15c \ucee8\uc124\ud305 \ubc0f \uac1c\uc120.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ud604\ub300\uc801\uc778 \ub0b4\ubd80 \uac10\uc0ac \ubc0f \ub0b4\ubd80 \ud1b5\uc81c \uad00\ud589\uc740 \ub2e8\uc21c\ud788 \uc624\ub958\ub97c \ucc3e\ub294 \uac83\ubcf4\ub2e4 \ubd80\uac00\uac00\uce58 \ucc3d\ucd9c\uc5d0 \uc911\uc810\uc744 \ub461\ub2c8\ub2e4. \uac10\uc0ac\uc790\ub294 \uc138\uae08 \ube44\uc6a9 \ucd5c\uc801\ud654, \ud504\ub85c\uc138\uc2a4 \uac04\uc18c\ud654, \uae30\uc220 \uc194\ub8e8\uc158 \uc81c\uc548 \ub4f1\uc744 \ud1b5\ud574 \uc2dc\ub300\uc5d0 \ub4a4\ub5a8\uc5b4\uc9c4 \uc218\ub3d9 \ud1b5\uc81c \ubc29\uc2dd\uc744 \uc790\ub3d9\ud654\ud558\uace0 \ud6a8\uc728\uc131\uc744 \ud5a5\uc0c1\uc2dc\ud0b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Kiem_toan_noi_bo_co_kiem_toan_dot_xuat_khong\"><\/span><b>\ub0b4\ubd80 \uac10\uc0ac\uc5d0\ub294 \uc0ac\uc804 \ud1b5\ubcf4 \uc5c6\ub294 \uac10\uc0ac\uac00 \ud3ec\ud568\ub418\ub098\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc774\ub294 \ub0b4\ubd80 \uac10\uc0ac \ubc0f \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc744 \uad6c\ud604\ud560 \ub54c \ub9ce\uc740 \ub9ac\ub354\ub4e4\uc774 \uc6b0\ub824\ud558\ub294 \uc0ac\ud56d\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_kiem_toan_dot_xuat_theo_Nghi_dinh_052019ND-CP\"><\/span><b>2019\ub144 5\uc6d4 ND-CP\ud638 \uc2dc\ud589\ub839\uc5d0 \ub530\ub978 \ubd88\uc2dc \uac10\uc0ac \uad00\ub828 \uaddc\uc815<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">2019\ub144 5\uc6d4 \uc2dc\ud589\ub839 \uc81c20\uc870 4\ud56d\uc5d0 \ub530\ub77c \ub0b4\ubd80 \uac10\uc0ac \ubd80\uc11c\ub294 \uc774\uc0ac\ud68c \ub610\ub294 \uacbd\uc601\uc9c4\uc758 \uc694\uccad\uc774 \uc788\uc744 \uacbd\uc6b0, \ub610\ub294 \uc911\ub300\ud55c \ubc95\uaddc \uc704\ubc18\uc774\ub098 \ube44\uc815\uc0c1\uc801\uc778 \uc790\uc0b0 \ubcc0\ub3d9\uc774 \uc788\uc744 \uacbd\uc6b0, \uc0ac\uc804 \uc608\uace0 \uc5c6\uc774 \uac10\uc0ac\ub97c \uc2e4\uc2dc\ud560 \uc218 \uc788\ub294 \uc644\uc804\ud55c \uad8c\ud55c\uc744 \uac16\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Y_nghia_cua_viec_kiem_toan_dot_xuat_trong_quan_tri_rui_ro\"><\/span><b>\uc704\ud5d8 \uad00\ub9ac\uc5d0\uc11c \ubd88\uc2dc \uac10\uc0ac\uc758 \uc911\uc694\uc131.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ub0b4\ubd80 \uac10\uc0ac \ubc0f \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c \ub0b4\uc758 \ubd88\uc2dc \uac10\uc0ac \uba54\ucee4\ub2c8\uc998\uc740 \uac15\ub825\ud55c \uc5b5\uc81c \ud6a8\uacfc\ub97c \ubc1c\ud718\ud569\ub2c8\ub2e4. \uc9c1\uc6d0\ub4e4\uc774 \uc790\uc2e0\ub4e4\uc758 \uc5c5\ubb34\uac00 \uc608\uae30\uce58 \uc54a\uc740 \uac10\uc0ac \ub300\uc0c1\uc774 \ub420 \uc218 \uc788\uc74c\uc744 \uc54c\uac8c \ub418\uba74 \uaddc\uc815 \uc900\uc218\uc728\uc774 \ub192\uc544\uc9d1\ub2c8\ub2e4. \uc774\ub294 \uc5f0\uac04 \uacc4\ud68d\uc5d0\uc11c \ucda9\ubd84\ud788 \ub2e4\ub8e8\uc9c0 \ubabb\ud560 \uc218 \uc788\ub294 \uae34\uae09\ud55c \ubb38\uc81c\ub97c \ucc98\ub9ac\ud558\ub294 \ub370 \ud6a8\uacfc\uc801\uc778 \ub3c4\uad6c\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_doanh_nghiep_nao_bat_buoc_phai_thuc_hien_kiem_toan_noi_bo\"><\/span><b>\uc5b4\ub5a4 \uae30\uc5c5\ub4e4\uc774 \ub0b4\ubd80 \uac10\uc0ac\ub97c \uc2e4\uc2dc\ud574\uc57c \ud569\ub2c8\uae4c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8 \ubc95\ub960\uc740 \ud22c\uba85\uc131\uc744 \ubcf4\uc7a5\ud558\uae30 \uc704\ud574 \ub0b4\ubd80 \uac10\uc0ac \ubc0f \ub0b4\ubd80 \ud1b5\uc81c\ub97c \uc2dc\ud589\ud574\uc57c \ud558\ub294 \uae30\uad00 \ubaa9\ub85d\uc744 \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_doi_tuong_bat_buoc_theo_quy_dinh_hien_hanh\"><\/span><b>\ud604\ud589 \uaddc\uc815\uc744 \uc900\uc218\ud574\uc57c \ud558\ub294 \uac1c\uc778\ub4e4\uc758 \uc9d1\ub2e8.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubc95\ub839 05\uc5d0 \ub530\ub974\uba74 \ub2e4\uc74c \uae30\uad00\ub4e4\uc740 \ub0b4\ubd80 \uac10\uc0ac \ubd80\uc11c\ub97c \ubcf4\uc720\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc0c1\uc7a5 \uae30\uc5c5:<\/b><span style=\"font-weight: 400;\"> \uc774 \ud68c\uc0ac\ub4e4\uc740 \uc8fc\uc2dd \uc2dc\uc7a5\uc5d0 \uc0c1\uc7a5\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uad6d\uc601\uae30\uc5c5:<\/b><span style=\"font-weight: 400;\"> \ubaa8\ud68c\uc0ac\ub294 \uc790\ubcf8\uae08\uc774 501,300\uc870 \uc6d0\uc774 \ub118\ub294 \uad6d\uc601 \uae30\uc5c5\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uacf5\uc775 \ube44\uc601\ub9ac \ub2e8\uccb4:<\/b><span style=\"font-weight: 400;\"> \uc608\uc0b0 \ucd94\uc0b0\uc561\uc740 200\uc5b5 VND\ub97c \ucd08\uacfc\ud558\uac70\ub098 200\uba85 \uc774\uc0c1\uc758 \uadfc\ub85c\uc790\uac00 \uace0\uc6a9\ub420 \uac83\uc73c\ub85c \uc608\uc0c1\ub429\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Loi_ich_khi_doanh_nghiep_tu_nguyen_trien_khai_KTNB\"><\/span><b>\uae30\uc5c5\uc774 \uc790\ubc1c\uc801\uc73c\ub85c \ub0b4\ubd80 \uac10\uc0ac\ub97c \uc2dc\ud589\ud560 \ub54c \uc5bb\uc744 \uc218 \uc788\ub294 \uc774\uc810.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ub9ce\uc740 \uc911\uc18c\uae30\uc5c5(SME)\ub4e4\uc774 \ub0b4\ubd80 \uac10\uc0ac \ubc0f \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c \uad6c\ucd95\uc5d0 \uc801\uadf9\uc801\uc73c\ub85c \ub098\uc11c\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ub0b4\ubd80 \uac10\uc0ac\ub294 \uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \uc7ac\ubb34 \ubcf4\uace0\ub97c \ud1b5\ud574 \ub300\ucd9c \uc801\uaca9\uc131\uc744 \ub192\uc774\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \ub3d9\uc2dc\uc5d0 \uc774\ub7ec\ud55c \uc2dc\uc2a4\ud15c\uc740 \uc804\ub7b5\uc801 \ud22c\uc790\uc790\ub97c \uc720\uce58\ud558\uace0 \ud68c\uacc4 \uc624\ub958\ub85c \uc778\ud55c \uc138\uae08 \uccb4\ub0a9 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_buoc_xay_dung_he_thong_kiem_toan_noi_bo_va_kiem_soat_noi_bo_hieu_qua\"><\/span><b>\ud6a8\uacfc\uc801\uc778 \ub0b4\ubd80 \uac10\uc0ac \ubc0f \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c \uad6c\ucd95\uc744 \uc704\ud55c \ub2e8\uacc4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5394\" aria-describedby=\"caption-attachment-5394\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5394\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-buoc-xay-dung-he-thong-kiem-toan-noi-bo-va-kiem-soat-noi-bo-hieu-qua.jpg\" alt=\"C\u00e1c b\u01b0\u1edbc x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 hi\u1ec7u qu\u1ea3\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-buoc-xay-dung-he-thong-kiem-toan-noi-bo-va-kiem-soat-noi-bo-hieu-qua.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-buoc-xay-dung-he-thong-kiem-toan-noi-bo-va-kiem-soat-noi-bo-hieu-qua-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-buoc-xay-dung-he-thong-kiem-toan-noi-bo-va-kiem-soat-noi-bo-hieu-qua-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-buoc-xay-dung-he-thong-kiem-toan-noi-bo-va-kiem-soat-noi-bo-hieu-qua-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-buoc-xay-dung-he-thong-kiem-toan-noi-bo-va-kiem-soat-noi-bo-hieu-qua-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5394\" class=\"wp-caption-text\">\ud6a8\uacfc\uc801\uc778 \ub0b4\ubd80 \uac10\uc0ac \ubc0f \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c \uad6c\ucd95\uc744 \uc704\ud55c \ub2e8\uacc4.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\ub0b4\ubd80 \uac10\uc0ac \ubc0f \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc774 \ud6a8\uacfc\uc801\uc73c\ub85c \uc791\ub3d9\ud558\ub824\uba74 \uae30\uc5c5\uc740 \uad6d\uc81c \ud45c\uc900 \uc808\ucc28(COSO \ud504\ub808\uc784\uc6cc\ud06c)\ub97c \ucc44\ud0dd\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thiet_lap_moi_truong_kiem_soat\"><\/span><b>\ud1b5\uc81c\ub41c \ud658\uacbd\uc744 \uc870\uc131\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774\ub294 \ub0b4\ubd80 \uac10\uc0ac \ubc0f \ub0b4\ubd80 \ud1b5\uc81c\uc758 \uae30\ucd08\ub97c \ud615\uc131\ud569\ub2c8\ub2e4. \ub9ac\ub354\ub294 \uaddc\uc815 \uc900\uc218\uc5d0 \ub300\ud574 \uc9c4\uc9c0\ud55c \ud0dc\ub3c4\ub97c \ubcf4\uc5ec\uc57c \ud569\ub2c8\ub2e4. \uba85\ud655\ud55c \uc724\ub9ac \uac15\ub839\uacfc \uc870\uc9c1 \ubaa8\ub378\uc744 \uc218\ub9bd\ud558\ub294 \uac83\uc740 \ud68c\uc0ac \uc804\uccb4\uc5d0 \ud1b5\uc81c \ubb38\ud654\ub97c \ud615\uc131\ud558\ub294 \uccab\uac78\uc74c\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Danh_gia_rui_ro_va_hoat_dong_kiem_soat\"><\/span><b>\uc704\ud5d8 \ud3c9\uac00 \ubc0f \ud1b5\uc81c \ud65c\ub3d9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 \uc7ac\ubb34 \ubaa9\ud45c\ub97c \uc124\uc815\ud558\uace0 \uc7a0\uc7ac\uc801 \uc7a5\uc560\ubb3c\uc744 \ud30c\uc545\ud574\uc57c \ud569\ub2c8\ub2e4. \uc2b9\uc778, \ub300\uc870, \uc790\uc0b0 \ubcf4\ud638\uc640 \uac19\uc740 \ud1b5\uc81c \ud65c\ub3d9\uc740 \uac01 \uc720\ud615\uc758 \uc704\ud5d8\uc744 \ud574\uacb0\ud560 \uc218 \uc788\ub3c4\ub85d \uc124\uacc4\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4. \uc774\ub97c \ud1b5\ud574 \ub0b4\ubd80 \uac10\uc0ac \ubc0f \ub0b4\ubd80 \ud1b5\uc81c\uc0c1\uc758 \ud5c8\uc810\uc744 \ubcf4\uc644\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_truyen_thong_va_giam_sat\"><\/span><b>\uc815\ubcf4, \ud1b5\uc2e0 \ubc0f \ubaa8\ub2c8\ud130\ub9c1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ud6a8\uc728\uc801\uc778 \uc2dc\uc2a4\ud15c\uc744 \uc704\ud574\uc11c\ub294 \uc9c1\uc6d0\uc5d0\uc11c \uacbd\uc601\uc9c4\uc73c\ub85c\uc758 \uc6d0\ud65c\ud55c \uc815\ubcf4 \ud750\ub984\uc774 \ud544\uc218\uc801\uc785\ub2c8\ub2e4. \uc815\uae30\uc801\uc778 \ubaa8\ub2c8\ud130\ub9c1\uc744 \ud1b5\ud574 \ub0b4\ubd80 \uac10\uc0ac \ubc0f \ub0b4\ubd80 \ud1b5\uc81c\uc758 \ucde8\uc57d\uc810\uc744 \ud30c\uc545\ud558\uace0 \uc2e0\uc18d\ud558\uac8c \uac1c\uc120\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uacfc\uc815\uc744 \ud1b5\ud574 \uae30\uc5c5\uc740 \uc2dc\uc7a5 \ubcc0\ud654\uc5d0 \ube60\ub974\uac8c \uc801\uc751\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ub0b4\ubd80 \uac10\uc0ac \ubc0f \ub0b4\ubd80 \ud1b5\uc81c\ub294 \ud604\ub300 \uae30\uc5c5 \uc9c0\ubc30\uad6c\uc870\uc758 \ud575\uc2ec\uc785\ub2c8\ub2e4. \ucc45\uc784 \uc18c\uc7ac\ub97c \uba85\ud655\ud788 \ud568\uc73c\ub85c\uc368 \uc6d0\ud65c\ud55c \uc6b4\uc601\uc744 \ubcf4\uc7a5\ud558\uace0, \ub0b4\ubd80 \uac08\ub4f1\uc744 \uc904\uc774\uba70, \uc7ac\uc815\uc801 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc5d0 \ud22c\uc790\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uc758 \uc7a5\uae30\uc801\uc778 \uc131\uc7a5\uacfc \ud22c\uba85\uc131\uc5d0 \ud22c\uc790\ud558\ub294 \uac83\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ud504\ub85c\uc138\uc2a4 \uad6c\ucd95\uc774\ub098 \ub3c5\ub9bd\uc801\uc778 \ud3c9\uac00\uac00 \ud544\uc694\ud558\uc2dc\ub2e4\uba74, MAN(Master Accountant Network)\uc774 \ub3c4\uc640\ub4dc\ub9ac\uaca0\uc2b5\ub2c8\ub2e4. MAN\uc740 \uc2ec\uce35\uc801\uc778 \ub0b4\ubd80 \uac10\uc0ac \ubc0f \ub0b4\ubd80 \ud1b5\uc81c \ucee8\uc124\ud305 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\uc5ec \uace0\uac1d \uc5ec\ub7ec\ubd84\uc774 \uc548\uc2ec\ud558\uace0 \uc0ac\uc5c5\uc5d0 \uc9d1\uc911\ud558\uc2e4 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\ud569\ub2c8\ub2e4. \uc9c0\uae08 \ubc14\ub85c MAN\uc5d0 \uc5f0\ub77d\ud558\uc154\uc11c \uac00\uc7a5 \ud3ec\uad04\uc801\uc778 \uc704\ud5d8 \uad00\ub9ac \uc194\ub8e8\uc158\uc744 \ubc1b\uc544\ubcf4\uc138\uc694!<\/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_va_kiem_soat_noi_bo\"><\/span><b>\ub0b4\ubd80 \uac10\uc0ac \ubc0f \ub0b4\ubd80 \ud1b5\uc81c\uc5d0 \ub300\ud55c \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Mot_nguoi_co_the_vua_lam_kiem_soat_noi_bo_vua_lam_kiem_toan_noi_bo_khong\"><\/span>\ud55c \uc0ac\ub78c\uc774 \ub0b4\ubd80 \ud1b5\uc81c\uc640 \ub0b4\ubd80 \uac10\uc0ac \uae30\ub2a5\uc744 \ubaa8\ub450 \uc218\ud589\ud560 \uc218 \uc788\uc744\uae4c\uc694? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\ubaa8\ub4e0 \uc9c1\uc6d0\uc740 \ub0b4\ubd80 \ud1b5\uc81c\uc5d0 \ucc38\uc5ec\ud569\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \ub0b4\ubd80 \uac10\uc0ac\uc790\ub294 \uac10\uc0ac \ub300\uc0c1 \ubd80\uc11c\uc640 \ub3c5\ub9bd\uc801\uc774\uc5b4\uc57c \ud569\ub2c8\ub2e4. \uac10\uc0ac\uc790\ub294 \uac1d\uad00\uc131\uc744 \ud655\ubcf4\ud558\uae30 \uc704\ud574 \ud3c9\uac00 \ub300\uc0c1 \ud504\ub85c\uc138\uc2a4\ub97c \uc9c1\uc811 \uc124\uacc4\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=\"Doanh_nghiep_co_the_thue_ngoai_dich_vu_kiem_toan_noi_bo_khong\"><\/span>\uae30\uc5c5\uc740 \ub0b4\ubd80 \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc544\uc6c3\uc18c\uc2f1\ud560 \uc218 \uc788\uc744\uae4c\uc694? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\ubb3c\ub860\uc785\ub2c8\ub2e4. \uae30\uc5c5\uc740 \uc804\ubb38 \uae30\uc5c5\uc5d0 \ub0b4\ubd80 \uac10\uc0ac \uae30\ub2a5\uc744 \uc704\ud0c1\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub97c \ud1b5\ud574 \uc778\uac74\ube44\ub97c \uc808\uac10\ud558\uace0 \uc5c5\uacc4 \ucd5c\uace0 \uc804\ubb38\uac00\ub4e4\uc758 \uc2ec\uce35\uc801\uc778 \uc9c0\uc2dd\uc744 \ud65c\uc6a9\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"M\u1ed9t ng\u01b0\u1eddi c\u00f3 th\u1ec3 v\u1eeba l\u00e0m ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u1eeba l\u00e0m ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 kh\u00f4ng? 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Tuy nhi\u00ean, ng\u01b0\u1eddi l\u00e0m KTNB ph\u1ea3i \u0111\u1ed9c l\u1eadp v\u1edbi b\u1ed9 ph\u1eadn \u0111\u01b0\u1ee3c ki\u1ec3m tra. Ki\u1ec3m to\u00e1n vi\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1ef1c ti\u1ebfp thi\u1ebft k\u1ebf quy tr\u00ecnh m\u00ecnh s\u1ebd \u0111\u00e1nh gi\u00e1 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o kh\u00e1ch quan.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p c\u00f3 th\u1ec3 thu\u00ea ngo\u00e0i d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 kh\u00f4ng? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ho\u00e0n to\u00e0n \u0111\u01b0\u1ee3c. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 thu\u00ea c\u00e1c c\u00f4ng ty chuy\u00ean nghi\u1ec7p th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng KTNB. \u0110i\u1ec1u n\u00e0y gi\u00fap ti\u1ebft ki\u1ec7m chi ph\u00ed nh\u00e2n s\u1ef1 v\u00e0 t\u1eadn d\u1ee5ng \u0111\u01b0\u1ee3c ki\u1ebfn th\u1ee9c chuy\u00ean s\u00e2u t\u1eeb c\u00e1c chuy\u00ean gia h\u00e0ng \u0111\u1ea7u.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 \u0111\u00f3ng vai tr\u00f2 l\u00e0 &#8220;h\u00e0ng r\u00e0o ph\u00f2ng th\u1ee7&#8221; v\u1eefng ch\u1eafc gi\u00fap doanh nghi\u1ec7p v\u1eadn h\u00e0nh \u0111\u00fang qu\u1ef9 \u0111\u1ea1o v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt. Trong b\u1ed1i c\u1ea3nh kinh t\u1ebf bi\u1ebfn \u0111\u1ed9ng, vi\u1ec7c thi\u1ebft l\u1eadp c\u01a1 ch\u1ebf gi\u00e1m s\u00e1t kh\u00f4ng ch\u1ec9 l\u00e0 y\u00eau c\u1ea7u c\u1ee7a nh\u00e0 qu\u1ea3n l\u00fd [&hellip;]<\/p>","protected":false},"author":5,"featured_media":5395,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[25,26],"tags":[],"class_list":["post-5392","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc","category-phan-tich"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/5392","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/comments?post=5392"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/5392\/revisions"}],"predecessor-version":[{"id":5396,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/5392\/revisions\/5396"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/5395"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=5392"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=5392"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=5392"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}