{"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\/ru\/kiem-toan-noi-bo-va-kiem-soat-noi-bo\/","title":{"rendered":"\u0420\u0430\u0437\u0433\u0440\u0430\u043d\u0438\u0447\u0435\u043d\u0438\u0435 \u0432\u043d\u0443\u0442\u0440\u0435\u043d\u043d\u0435\u0433\u043e \u0430\u0443\u0434\u0438\u0442\u0430 \u0438 \u0432\u043d\u0443\u0442\u0440\u0435\u043d\u043d\u0435\u0433\u043e \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044f"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">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 m\u00e0 c\u00f2n l\u00e0 ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd theo <\/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;\">\u0417\u0430\u043a\u043e\u043d \u043e \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u043c \u0443\u0447\u0435\u0442\u0435 2015 \u0433\u043e\u0434\u0430<\/span><\/a><span style=\"font-weight: 400;\"> \u0438 <\/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;\">\u041f\u043e\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u0438\u0435 05\/2019\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Theo th\u1ed1ng k\u00ea t\u1eeb Hi\u1ec7p h\u1ed9i c\u00e1c nh\u00e0 ki\u1ec3m tra gian l\u1eadn (ACFE), doanh nghi\u1ec7p c\u00f3 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 gi\u00fap gi\u1ea3m t\u1edbi 50% thi\u1ec7t h\u1ea1i do gian l\u1eadn. Hi\u1ec3u r\u00f5 b\u1ea3n ch\u1ea5t hai kh\u00e1i ni\u1ec7m n\u00e0y gi\u00fap ch\u1ee7 doanh nghi\u1ec7p ph\u00e2n b\u1ed5 ngu\u1ed3n l\u1ef1c h\u1ee3p l\u00fd, b\u1ea3o v\u1ec7 t\u00e0i s\u1ea3n v\u00e0 n\u00e2ng cao uy t\u00edn tr\u00ean th\u1ecb tr\u01b0\u1eddng v\u1ed1n. H\u00e3y c\u00f9ng MAN \u2013 Master Accountant Network ph\u00e2n t\u00edch s\u1ef1 kh\u00e1c bi\u1ec7t c\u1ed1t l\u00f5i ngay sau \u0111\u00e2y.<\/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\">\u0418\u043d\u0434\u0435\u043a\u0441<\/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=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u041f\u0435\u0440\u0435\u043a\u043b\u044e\u0447\u0430\u0442\u044c<\/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\/ru\/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\" >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<\/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\/ru\/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\" >B\u1ea3ng so s\u00e1nh ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 theo Lu\u1eadt K\u1ebf to\u00e1n 2015<\/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\/ru\/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\" >Ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 l\u00e0 qu\u00e1 tr\u00ecnh &#8211; Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 ho\u1ea1t \u0111\u1ed9ng \u0111\u00e1nh gi\u00e1<\/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\/ru\/kiem-toan-noi-bo-va-kiem-soat-noi-bo\/#Chuc_nang_va_nhiem_vu_cu_the_cua_bo_phan_Kiem_toan_noi_bo\" >Ch\u1ee9c n\u0103ng v\u00e0 nhi\u1ec7m v\u1ee5 c\u1ee5 th\u1ec3 c\u1ee7a b\u1ed9 ph\u1eadn Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/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\/ru\/kiem-toan-noi-bo-va-kiem-soat-noi-bo\/#Xay_dung_va_thuc_thi_ke_hoach_kiem_toan_hang_nam\" >X\u00e2y d\u1ef1ng v\u00e0 th\u1ef1c thi k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n h\u00e0ng n\u0103m<\/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\/ru\/kiem-toan-noi-bo-va-kiem-soat-noi-bo\/#Tu_van_va_cai_tien_he_thong_quan_tri\" >T\u01b0 v\u1ea5n v\u00e0 c\u1ea3i ti\u1ebfn h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb<\/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\/ru\/kiem-toan-noi-bo-va-kiem-soat-noi-bo\/#Kiem_toan_noi_bo_co_kiem_toan_dot_xuat_khong\" >Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u00f3 ki\u1ec3m to\u00e1n \u0111\u1ed9t xu\u1ea5t kh\u00f4ng?<\/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\/ru\/kiem-toan-noi-bo-va-kiem-soat-noi-bo\/#Quy_dinh_ve_kiem_toan_dot_xuat_theo_Nghi_dinh_052019ND-CP\" >Quy \u0111\u1ecbnh v\u1ec1 ki\u1ec3m to\u00e1n \u0111\u1ed9t xu\u1ea5t theo Ngh\u1ecb \u0111\u1ecbnh 05\/2019\/N\u0110-CP<\/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\/ru\/kiem-toan-noi-bo-va-kiem-soat-noi-bo\/#Y_nghia_cua_viec_kiem_toan_dot_xuat_trong_quan_tri_rui_ro\" >\u00dd ngh\u0129a c\u1ee7a vi\u1ec7c ki\u1ec3m to\u00e1n \u0111\u1ed9t xu\u1ea5t trong qu\u1ea3n tr\u1ecb r\u1ee7i ro<\/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\/ru\/kiem-toan-noi-bo-va-kiem-soat-noi-bo\/#Nhung_doanh_nghiep_nao_bat_buoc_phai_thuc_hien_kiem_toan_noi_bo\" >Nh\u1eefng doanh nghi\u1ec7p n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9?<\/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\/ru\/kiem-toan-noi-bo-va-kiem-soat-noi-bo\/#Nhom_doi_tuong_bat_buoc_theo_quy_dinh_hien_hanh\" >Nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh<\/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\/ru\/kiem-toan-noi-bo-va-kiem-soat-noi-bo\/#Loi_ich_khi_doanh_nghiep_tu_nguyen_trien_khai_KTNB\" >L\u1ee3i \u00edch khi doanh nghi\u1ec7p t\u1ef1 nguy\u1ec7n tri\u1ec3n khai KTNB<\/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\/ru\/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\" >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<\/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\/ru\/kiem-toan-noi-bo-va-kiem-soat-noi-bo\/#Thiet_lap_moi_truong_kiem_soat\" >Thi\u1ebft l\u1eadp m\u00f4i tr\u01b0\u1eddng ki\u1ec3m so\u00e1t<\/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\/ru\/kiem-toan-noi-bo-va-kiem-soat-noi-bo\/#Danh_gia_rui_ro_va_hoat_dong_kiem_soat\" >\u0110\u00e1nh gi\u00e1 r\u1ee7i ro v\u00e0 ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m so\u00e1t<\/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\/ru\/kiem-toan-noi-bo-va-kiem-soat-noi-bo\/#Thong_tin_truyen_thong_va_giam_sat\" >Th\u00f4ng tin, truy\u1ec1n th\u00f4ng v\u00e0 gi\u00e1m s\u00e1t<\/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\/ru\/kiem-toan-noi-bo-va-kiem-soat-noi-bo\/#Ket_luan\" >\u0417\u0430\u043a\u043b\u044e\u0447\u0438\u0442\u044c<\/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\/ru\/kiem-toan-noi-bo-va-kiem-soat-noi-bo\/#Cac_dich_vu_khac\" >\u0414\u0440\u0443\u0433\u0438\u0435 \u0443\u0441\u043b\u0443\u0433\u0438<\/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\/ru\/kiem-toan-noi-bo-va-kiem-soat-noi-bo\/#Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\" >\u041a\u043e\u043d\u0442\u0430\u043a\u0442\u043d\u0430\u044f \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044f \u043f\u043e \u043e\u0431\u0441\u043b\u0443\u0436\u0438\u0432\u0430\u043d\u0438\u044e \u0432 MAN \u2013 Master Accountant Network<\/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\/ru\/kiem-toan-noi-bo-va-kiem-soat-noi-bo\/#Cac_cau_hoi_thuong_gap_ve_kiem_toan_noi_bo_va_kiem_soat_noi_bo\" >C\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9<\/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\/ru\/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\" >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?<\/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\/ru\/kiem-toan-noi-bo-va-kiem-soat-noi-bo\/#Doanh_nghiep_co_the_thue_ngoai_dich_vu_kiem_toan_noi_bo_khong\" >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?<\/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>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<\/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\">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<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">D\u00f9 \u0111\u1ec1u h\u01b0\u1edbng t\u1edbi qu\u1ea3n tr\u1ecb r\u1ee7i ro, nh\u01b0ng ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u00f3 \u0111\u1eb7c \u0111i\u1ec3m ri\u00eang v\u1ec1 ph\u01b0\u01a1ng th\u1ee9c v\u1eadn h\u00e0nh. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng so s\u00e1nh chi ti\u1ebft d\u1ef1a tr\u00ean c\u00e1c ti\u00eau ch\u00ed chuy\u00ean m\u00f4n k\u1ebf to\u00e1n \u2013 ki\u1ec3m to\u00e1n.<\/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>B\u1ea3ng so s\u00e1nh ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 theo Lu\u1eadt K\u1ebf to\u00e1n 2015<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c ti\u00eau ch\u00ed ph\u00e2n bi\u1ec7t tr\u1ecdng y\u1ebfu gi\u1eefa hai h\u1ec7 th\u1ed1ng n\u00e0y nh\u1eb1m gi\u00fap doanh nghi\u1ec7p c\u00f3 c\u00e1i nh\u00ecn t\u1ed5ng quan nh\u1ea5t:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng so s\u00e1nh ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 theo Lu\u1eadt K\u1ebf to\u00e1n 2015<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u041a\u0440\u0438\u0442\u0435\u0440\u0438\u0438<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 (KSNB)<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 (KTNB)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u041e\u043f\u0440\u0435\u0434\u0435\u043b\u044f\u0442\u044c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">L\u00e0 qu\u00e1 tr\u00ecnh thi\u1ebft l\u1eadp c\u00e1c c\u01a1 ch\u1ebf, ch\u00ednh s\u00e1ch \u0111\u1ec3 ph\u00f2ng ng\u1eeba v\u00e0 ph\u00e1t hi\u1ec7n r\u1ee7i ro.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">L\u00e0 ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m tra, \u0111\u00e1nh gi\u00e1 t\u00ednh \u0111\u1ea7y \u0111\u1ee7, hi\u1ec7u qu\u1ea3 c\u1ee7a h\u1ec7 th\u1ed1ng KSNB.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0412\u0440\u0435\u043c\u044f \u0432\u044b\u043f\u043e\u043b\u043d\u0435\u043d\u0438\u044f<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Di\u1ec5n ra th\u01b0\u1eddng xuy\u00ean, li\u00ean t\u1ee5c trong m\u1ecdi ho\u1ea1t \u0111\u1ed9ng h\u00e0ng ng\u00e0y.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Di\u1ec5n ra \u0111\u1ecbnh k\u1ef3 theo k\u1ebf ho\u1ea1ch ho\u1eb7c \u0111\u1ed9t xu\u1ea5t khi c\u00f3 y\u00eau c\u1ea7u.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u041e\u0441\u043d\u043e\u0432\u043d\u0430\u044f \u0446\u0435\u043b\u044c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u1ea3m b\u1ea3o t\u00e0i s\u1ea3n an to\u00e0n, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u00ednh x\u00e1c v\u00e0 tu\u00e2n th\u1ee7.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u00e1nh gi\u00e1 t\u00ednh tu\u00e2n th\u1ee7, ph\u00e1t hi\u1ec7n l\u1ed7 h\u1ed5ng v\u00e0 t\u01b0 v\u1ea5n c\u1ea3i ti\u1ebfn h\u1ec7 th\u1ed1ng.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0418\u0441\u043f\u043e\u043b\u043d\u0438\u0442\u0435\u043b\u044c\u043d\u0430\u044f \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u044f<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">To\u00e0n b\u1ed9 nh\u00e2n vi\u00ean v\u00e0 c\u00e1c c\u1ea5p qu\u1ea3n l\u00fd trong \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ed9 ph\u1eadn ki\u1ec3m to\u00e1n chuy\u00ean tr\u00e1ch ho\u1eb7c \u0111\u01a1n v\u1ecb thu\u00ea ngo\u00e0i d\u1ecbch v\u1ee5.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u041d\u0435\u0437\u0430\u0432\u0438\u0441\u0438\u043c\u043e\u0441\u0442\u044c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">G\u1eafn li\u1ec1n v\u1edbi ho\u1ea1t \u0111\u1ed9ng v\u1eadn h\u00e0nh, t\u00ednh \u0111\u1ed9c l\u1eadp t\u01b0\u01a1ng \u0111\u1ed1i.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3 t\u00ednh \u0111\u1ed9c l\u1eadp cao, b\u00e1o c\u00e1o tr\u1ef1c ti\u1ebfp cho H\u0110QT ho\u1eb7c Ban ki\u1ec3m so\u00e1t.<\/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>Ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 l\u00e0 qu\u00e1 tr\u00ecnh &#8211; Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 ho\u1ea1t \u0111\u1ed9ng \u0111\u00e1nh gi\u00e1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Trong m\u1ed1i quan h\u1ec7 n\u00e0y, KSNB \u0111\u00f3ng vai tr\u00f2 n\u1ec1n t\u1ea3ng. Theo \u0110i\u1ec1u 39 Lu\u1eadt K\u1ebf to\u00e1n 2015, KSNB bao g\u1ed3m vi\u1ec7c ph\u00e2n c\u1ea5p qu\u1ea3n l\u00fd v\u00e0 t\u00e1ch bi\u1ec7t nhi\u1ec7m v\u1ee5 \u0111\u1ec3 tr\u00e1nh xung \u0111\u1ed9t l\u1ee3i \u00edch. V\u00ed d\u1ee5, ng\u01b0\u1eddi gi\u1eef ti\u1ec1n kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ed3ng th\u1eddi ghi s\u1ed5 k\u1ebf to\u00e1n \u2013 \u0111\u00e2y ch\u00ednh l\u00e0 m\u1ed9t ch\u1ed1t ch\u1eb7n ki\u1ec3m so\u00e1t quan tr\u1ecdng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ng\u01b0\u1ee3c l\u1ea1i, <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ru\/kiem-toan-noi-bo-la-gi\/\"><span style=\"font-weight: 400;\">\u0432\u043d\u0443\u0442\u0440\u0435\u043d\u043d\u0438\u0439 \u0430\u0443\u0434\u0438\u0442<\/span><\/a><span style=\"font-weight: 400;\"> v\u00e0 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 li\u00ean k\u1ebft ch\u1eb7t ch\u1ebd khi KTNB \u0111\u00f3ng vai tr\u00f2 &#8220;ki\u1ec3m so\u00e1t c\u00e1c ch\u1ed1t ki\u1ec3m so\u00e1t&#8221;. N\u1ebfu KSNB l\u00e0 c\u00e1c quy tr\u00ecnh v\u1eadn h\u00e0nh th\u1ef1c t\u1ebf th\u00ec KTNB ch\u00ednh l\u00e0 th\u01b0\u1edbc \u0111o \u0111\u00e1nh gi\u00e1 xem c\u00e1c quy tr\u00ecnh \u0111\u00f3 c\u00f3 \u0111ang ch\u1ea1y \u0111\u00fang v\u00e0 mang l\u1ea1i hi\u1ec7u qu\u1ea3 th\u1ef1c s\u1ef1 cho t\u1ed5 ch\u1ee9c hay kh\u00f4ng.<\/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>Ch\u1ee9c n\u0103ng v\u00e0 nhi\u1ec7m v\u1ee5 c\u1ee5 th\u1ec3 c\u1ee7a b\u1ed9 ph\u1eadn Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 hi\u1ec3u t\u1ea1i sao ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 lu\u00f4n song h\u00e0nh, ch\u00fang ta c\u1ea7n xem x\u00e9t nhi\u1ec7m v\u1ee5 KTNB t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 05\/2019\/N\u0110-CP.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Xay_dung_va_thuc_thi_ke_hoach_kiem_toan_hang_nam\"><\/span><b>X\u00e2y d\u1ef1ng v\u00e0 th\u1ef1c thi k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n h\u00e0ng n\u0103m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">M\u1ed7i n\u0103m, b\u1ed9 ph\u1eadn KTNB ph\u1ea3i l\u1eadp k\u1ebf ho\u1ea1ch d\u1ef1a tr\u00ean \u0111\u00e1nh gi\u00e1 r\u1ee7i ro th\u1ef1c t\u1ebf. Nh\u1eefng khu v\u1ef1c r\u1ee7i ro cao nh\u01b0 mua s\u1eafm t\u00e0i s\u1ea3n, qu\u1ea3n l\u00fd ti\u1ec1n m\u1eb7t hay doanh thu lu\u00f4n l\u00e0 tr\u1ecdng t\u00e2m c\u1ee7a ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9. Th\u1ef1c hi\u1ec7n \u0111\u00fang k\u1ebf ho\u1ea1ch gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng ng\u0103n ch\u1eb7n c\u00e1c h\u00e0nh vi tr\u1ee5c l\u1ee3i t\u1eeb s\u1edbm.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tu_van_va_cai_tien_he_thong_quan_tri\"><\/span><b>T\u01b0 v\u1ea5n v\u00e0 c\u1ea3i ti\u1ebfn h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 hi\u1ec7n \u0111\u1ea1i nh\u1ea5n m\u1ea1nh v\u00e0o gi\u00e1 tr\u1ecb gia t\u0103ng thay v\u00ec ch\u1ec9 t\u00ecm l\u1ed7i. Ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd \u0111\u01b0a ra khuy\u1ebfn ngh\u1ecb t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf, h\u1ee3p l\u00fd h\u00f3a quy tr\u00ecnh v\u00e0 \u0111\u1ec1 xu\u1ea5t gi\u1ea3i ph\u00e1p c\u00f4ng ngh\u1ec7. \u0110i\u1ec1u n\u00e0y gi\u00fap t\u1ef1 \u0111\u1ed9ng h\u00f3a c\u00e1c ch\u1ed1t ki\u1ec3m so\u00e1t th\u1ee7 c\u00f4ng l\u1ed7i th\u1eddi, n\u00e2ng cao hi\u1ec7u su\u1ea5t.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Kiem_toan_noi_bo_co_kiem_toan_dot_xuat_khong\"><\/span><b>Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u00f3 ki\u1ec3m to\u00e1n \u0111\u1ed9t xu\u1ea5t kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c nhi\u1ec1u l\u00e3nh \u0111\u1ea1o quan t\u00e2m khi tri\u1ec3n khai h\u1ec7 th\u1ed1ng ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_kiem_toan_dot_xuat_theo_Nghi_dinh_052019ND-CP\"><\/span><b>Quy \u0111\u1ecbnh v\u1ec1 ki\u1ec3m to\u00e1n \u0111\u1ed9t xu\u1ea5t theo Ngh\u1ecb \u0111\u1ecbnh 05\/2019\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 Kho\u1ea3n 4 \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh 05\/2019\/N\u0110-CP, b\u1ed9 ph\u1eadn KTNB ho\u00e0n to\u00e0n c\u00f3 quy\u1ec1n th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n \u0111\u1ed9t xu\u1ea5t. \u0110i\u1ec1u n\u00e0y x\u1ea3y ra khi c\u00f3 y\u00eau c\u1ea7u t\u1eeb H\u0110QT ho\u1eb7c Ban gi\u00e1m \u0111\u1ed1c. Ngo\u00e0i ra, khi xu\u1ea5t hi\u1ec7n d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt nghi\u00eam tr\u1ecdng ho\u1eb7c bi\u1ebfn \u0111\u1ed9ng t\u00e0i s\u1ea3n b\u1ea5t th\u01b0\u1eddng, ki\u1ec3m to\u00e1n \u0111\u1ed9t xu\u1ea5t s\u1ebd \u0111\u01b0\u1ee3c k\u00edch ho\u1ea1t.<\/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>\u00dd ngh\u0129a c\u1ee7a vi\u1ec7c ki\u1ec3m to\u00e1n \u0111\u1ed9t xu\u1ea5t trong qu\u1ea3n tr\u1ecb r\u1ee7i ro<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u01a1 ch\u1ebf ki\u1ec3m to\u00e1n \u0111\u1ed9t xu\u1ea5t trong h\u1ec7 th\u1ed1ng ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 t\u1ea1o ra hi\u1ec7u \u1ee9ng r\u0103n \u0111e m\u1ea1nh m\u1ebd. Khi nh\u00e2n vi\u00ean bi\u1ebft ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00ecnh c\u00f3 th\u1ec3 b\u1ecb ki\u1ec3m tra b\u1ea5t ng\u1edd, t\u00ednh tu\u00e2n th\u1ee7 s\u1ebd t\u0103ng cao. \u0110\u00e2y l\u00e0 c\u00f4ng c\u1ee5 h\u1eefu hi\u1ec7u \u0111\u1ec3 x\u1eed l\u00fd c\u00e1c v\u1ea5n \u0111\u1ec1 kh\u1ea9n c\u1ea5p m\u00e0 k\u1ebf ho\u1ea1ch n\u0103m ch\u01b0a bao qu\u00e1t h\u1ebft.<\/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>Nh\u1eefng doanh nghi\u1ec7p n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Ph\u00e1p lu\u1eadt Vi\u1ec7t Nam quy \u0111\u1ecbnh danh m\u1ee5c c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ea3i tri\u1ec3n khai ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_doi_tuong_bat_buoc_theo_quy_dinh_hien_hanh\"><\/span><b>Nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Theo Ngh\u1ecb \u0111\u1ecbnh 05, c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng sau b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 b\u1ed9 ph\u1eadn KTNB:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Doanh nghi\u1ec7p ni\u00eam y\u1ebft:<\/b><span style=\"font-weight: 400;\"> C\u00e1c c\u00f4ng ty giao d\u1ecbch tr\u00ean s\u00e0n ch\u1ee9ng kho\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0413\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0435 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f:<\/b><span style=\"font-weight: 400;\"> C\u00f4ng ty m\u1eb9 do Nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef tr\u00ean 50% v\u1ed1n \u0111i\u1ec1u l\u1ec7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u041f\u043e\u0434\u0440\u0430\u0437\u0434\u0435\u043b\u0435\u043d\u0438\u044f \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0439 \u0441\u043b\u0443\u0436\u0431\u044b:<\/b><span style=\"font-weight: 400;\"> C\u00f3 d\u1ef1 to\u00e1n chi ng\u00e2n s\u00e1ch tr\u00ean 20 t\u1ef7 \u0111\u1ed3ng ho\u1eb7c d\u00f9ng tr\u00ean 200 lao \u0111\u1ed9ng.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Loi_ich_khi_doanh_nghiep_tu_nguyen_trien_khai_KTNB\"><\/span><b>L\u1ee3i \u00edch khi doanh nghi\u1ec7p t\u1ef1 nguy\u1ec7n tri\u1ec3n khai KTNB<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf (SMEs) v\u1eabn ch\u1ee7 \u0111\u1ed9ng x\u00e2y d\u1ef1ng ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9. KTNB gi\u00fap t\u0103ng kh\u1ea3 n\u0103ng vay v\u1ed1n nh\u1edd b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tin c\u1eady. \u0110\u1ed3ng th\u1eddi, h\u1ec7 th\u1ed1ng n\u00e0y thu h\u00fat nh\u00e0 \u0111\u1ea7u t\u01b0 chi\u1ebfn l\u01b0\u1ee3c v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro b\u1ecb truy thu thu\u1ebf do sai s\u00f3t h\u1ea1ch to\u00e1n.<\/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>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<\/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\">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<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 h\u1ec7 th\u1ed1ng ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u1eadn h\u00e0nh t\u1ed1t, doanh nghi\u1ec7p n\u00ean \u00e1p d\u1ee5ng quy tr\u00ecnh chu\u1ea9n qu\u1ed1c t\u1ebf (khung COSO).<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thiet_lap_moi_truong_kiem_soat\"><\/span><b>Thi\u1ebft l\u1eadp m\u00f4i tr\u01b0\u1eddng ki\u1ec3m so\u00e1t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 n\u1ec1n m\u00f3ng c\u1ee7a ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9. L\u00e3nh \u0111\u1ea1o ph\u1ea3i th\u1ec3 hi\u1ec7n th\u00e1i \u0111\u1ed9 nghi\u00eam t\u00fac v\u1edbi s\u1ef1 tu\u00e2n th\u1ee7. Vi\u1ec7c ban h\u00e0nh b\u1ed9 quy t\u1eafc \u1ee9ng x\u1eed \u0111\u1ea1o \u0111\u1ee9c v\u00e0 m\u00f4 h\u00ecnh t\u1ed5 ch\u1ee9c r\u00f5 r\u00e0ng l\u00e0 b\u01b0\u1edbc \u0111i \u0111\u1ea7u ti\u00ean \u0111\u1ec3 \u0111\u1ecbnh h\u00ecnh v\u0103n h\u00f3a ki\u1ec3m so\u00e1t trong to\u00e0n c\u00f4ng ty.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Danh_gia_rui_ro_va_hoat_dong_kiem_soat\"><\/span><b>\u0110\u00e1nh gi\u00e1 r\u1ee7i ro v\u00e0 ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m so\u00e1t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh m\u1ee5c ti\u00eau t\u00e0i ch\u00ednh v\u00e0 nh\u1eadn di\u1ec7n c\u00e1c y\u1ebfu t\u1ed1 c\u1ea3n tr\u1edf. C\u00e1c ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m so\u00e1t nh\u01b0 ph\u00ea duy\u1ec7t, \u0111\u1ed1i chi\u1ebfu, b\u1ea3o v\u1ec7 t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng lo\u1ea1i r\u1ee7i ro. \u0110i\u1ec1u n\u00e0y \u0111\u1ea3m b\u1ea3o m\u1ecdi l\u1ed7 h\u1ed5ng trong ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 \u0111\u1ec1u \u0111\u01b0\u1ee3c b\u00f9 \u0111\u1eafp.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_truyen_thong_va_giam_sat\"><\/span><b>Th\u00f4ng tin, truy\u1ec1n th\u00f4ng v\u00e0 gi\u00e1m s\u00e1t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">M\u1ed9t h\u1ec7 th\u1ed1ng t\u1ed1t c\u1ea7n d\u00f2ng th\u00f4ng tin th\u00f4ng su\u1ed1t t\u1eeb nh\u00e2n vi\u00ean l\u00ean l\u00e3nh \u0111\u1ea1o. Ho\u1ea1t \u0111\u1ed9ng gi\u00e1m s\u00e1t th\u01b0\u1eddng xuy\u00ean gi\u00fap ph\u00e1t hi\u1ec7n nh\u1eefng \u0111i\u1ec3m y\u1ebfu c\u1ee7a ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 \u0111\u1ec3 k\u1ecbp th\u1eddi \u0111i\u1ec1u ch\u1ec9nh. Quy tr\u00ecnh n\u00e0y gi\u00fap doanh nghi\u1ec7p th\u00edch \u1ee9ng nhanh v\u1edbi c\u00e1c thay \u0111\u1ed5i c\u1ee7a th\u1ecb tr\u01b0\u1eddng.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u0417\u0430\u043a\u043b\u044e\u0447\u0438\u0442\u044c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 l\u00e0 &#8220;h\u01a1i th\u1edf&#8221; trong qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p hi\u1ec7n \u0111\u1ea1i. Ph\u00e2n bi\u1ec7t r\u00f5 tr\u00e1ch nhi\u1ec7m gi\u00fap b\u1ed9 m\u00e1y v\u1eadn h\u00e0nh nh\u1ecbp nh\u00e0ng, gi\u1ea3m xung \u0111\u1ed9t n\u1ed9i b\u1ed9 v\u00e0 r\u1ee7i ro t\u00e0i ch\u00ednh. \u0110\u1ea7u t\u01b0 v\u00e0o h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t ch\u00ednh l\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0o s\u1ef1 ph\u00e1t tri\u1ec3n tr\u01b0\u1eddng t\u1ed3n v\u00e0 minh b\u1ea1ch c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu b\u1ea1n c\u1ea7n thi\u1ebft l\u1eadp quy tr\u00ecnh ho\u1eb7c \u0111\u00e1nh gi\u00e1 \u0111\u1ed9c l\u1eadp, MAN \u2013 Master Accountant Network lu\u00f4n s\u1eb5n s\u00e0ng \u0111\u1ed3ng h\u00e0nh. Ch\u00fang t\u00f4i cung c\u1ea5p d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 chuy\u00ean s\u00e2u, gi\u00fap b\u1ea1n an t\u00e2m t\u1eadp trung kinh doanh. H\u00e3y li\u00ean h\u1ec7 v\u1edbi MAN ngay h\u00f4m nay \u0111\u1ec3 nh\u1eadn gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb r\u1ee7i ro to\u00e0n di\u1ec7n nh\u1ea5t!<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_dich_vu_khac\"><\/span><b>\u0414\u0440\u0443\u0433\u0438\u0435 \u0443\u0441\u043b\u0443\u0433\u0438<\/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\/ru\/dich-vu-kiem-toan-bao-cao-tai-chinh-tai-man\/\"><span style=\"font-weight: 400;\">\u0423\u0441\u043b\u0443\u0433\u0438 \u0430\u0443\u0434\u0438\u0442\u0430 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ru\/dich-vu-kiem-toan-noi-bo-tron-goi\/\"><span style=\"font-weight: 400;\">\u0423\u0441\u043b\u0443\u0433\u0438 \u0432\u043d\u0443\u0442\u0440\u0435\u043d\u043d\u0435\u0433\u043e \u0430\u0443\u0434\u0438\u0442\u0430<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ru\/dich-vu-danh-gia-he-thong-kiem-soat-noi-bo-tron-goi\/\"><span style=\"font-weight: 400;\">\u0423\u0441\u043b\u0443\u0433\u0438 \u043f\u043e \u043e\u0446\u0435\u043d\u043a\u0435 \u0441\u0438\u0441\u0442\u0435\u043c\u044b \u0432\u043d\u0443\u0442\u0440\u0435\u043d\u043d\u0435\u0433\u043e \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044f<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ru\/dich-vu-kiem-toan-theo-yeu-cau-chuyen-sau\/\"><span style=\"font-weight: 400;\">\u0410\u0443\u0434\u0438\u0442\u043e\u0440\u0441\u043a\u0438\u0435 \u0443\u0441\u043b\u0443\u0433\u0438 \u043f\u043e \u0437\u0430\u043f\u0440\u043e\u0441\u0443<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ru\/dich-vu-kiem-toan-thue-chuyen-nghiep\/\"><span style=\"font-weight: 400;\">\u041f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u044b\u0435 \u0443\u0441\u043b\u0443\u0433\u0438 \u043f\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u043c\u0443 \u0430\u0443\u0434\u0438\u0442\u0443<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ru\/dich-vu-kiem-toan-xay-dung-toi-uu\/\"><span style=\"font-weight: 400;\">\u0423\u0441\u043b\u0443\u0433\u0438 \u0441\u0442\u0440\u043e\u0438\u0442\u0435\u043b\u044c\u043d\u043e\u0433\u043e \u0430\u0443\u0434\u0438\u0442\u0430<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ru\/dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-quy-dinh\/\"><span style=\"font-weight: 400;\">\u0417\u0430\u0432\u0435\u0440\u0448\u0435\u043d\u043d\u0430\u044f \u0443\u0441\u043b\u0443\u0433\u0430 \u0430\u0443\u0434\u0438\u0442\u0430 \u0440\u0430\u0441\u0447\u0435\u0442\u043e\u0432 \u043f\u043e \u043f\u0440\u043e\u0435\u043a\u0442\u0443<\/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>\u041a\u043e\u043d\u0442\u0430\u043a\u0442\u043d\u0430\u044f \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044f \u043f\u043e \u043e\u0431\u0441\u043b\u0443\u0436\u0438\u0432\u0430\u043d\u0438\u044e \u0432 MAN \u2013 Master Accountant Network<\/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;\">\u0410\u0434\u0440\u0435\u0441: \u2116 19\u0410, \u0443\u043b\u0438\u0446\u0430 43, \u0440\u0430\u0439\u043e\u043d \u0422\u0430\u043d \u0422\u0443\u0430\u043d, \u0425\u043e\u0448\u0438\u043c\u0438\u043d<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u041c\u043e\u0431\u0438\u043b\u044c\u043d\u044b\u0439\/\u0417\u0430\u043b\u043e: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u042d\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0430\u044f \u043f\u043e\u0447\u0442\u0430: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u041f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0441\u0442\u0432\u043e \u043a\u043e\u043d\u0442\u0435\u043d\u0442\u0430: \u0413-\u043d <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u041b\u0435 \u0425\u043e\u0430\u043d\u0433 \u0422\u0443\u0435\u043d<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 \u041e\u0441\u043d\u043e\u0432\u0430\u0442\u0435\u043b\u044c \u0438 \u0433\u0435\u043d\u0435\u0440\u0430\u043b\u044c\u043d\u044b\u0439 \u0434\u0438\u0440\u0435\u043a\u0442\u043e\u0440 MAN \u2013 Master Accountant Network, \u0432\u044c\u0435\u0442\u043d\u0430\u043c\u0441\u043a\u0438\u0439 \u0430\u0443\u0434\u0438\u0442\u043e\u0440 CPA \u0441 \u0431\u043e\u043b\u0435\u0435 \u0447\u0435\u043c 30-\u043b\u0435\u0442\u043d\u0438\u043c \u043e\u043f\u044b\u0442\u043e\u043c \u0440\u0430\u0431\u043e\u0442\u044b \u0432 \u0441\u0444\u0435\u0440\u0435 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u0433\u043e \u0443\u0447\u0435\u0442\u0430, \u0430\u0443\u0434\u0438\u0442\u0430 \u0438 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0433\u043e \u043a\u043e\u043d\u0441\u0430\u043b\u0442\u0438\u043d\u0433\u0430.<\/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>C\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9<\/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>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? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tM\u1ecdi nh\u00e2n vi\u00ean \u0111\u1ec1u tham gia KSNB. 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.                    <\/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>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? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tHo\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.                    <\/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? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"M\u1ecdi nh\u00e2n vi\u00ean \u0111\u1ec1u tham gia KSNB. 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\/ru\/wp-json\/wp\/v2\/posts\/5392","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/comments?post=5392"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/5392\/revisions"}],"predecessor-version":[{"id":5396,"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/5392\/revisions\/5396"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media\/5395"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media?parent=5392"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/categories?post=5392"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ru\/wp-json\/wp\/v2\/tags?post=5392"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}