{"id":4084,"date":"2025-12-05T02:52:38","date_gmt":"2025-12-05T09:52:38","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4084"},"modified":"2026-01-08T02:35:14","modified_gmt":"2026-01-08T09:35:14","slug":"kiem-toan-it-la-gi","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-it-la-gi\/","title":{"rendered":"\u4ec0\u4e48\u662fIT\u5ba1\u8ba1\uff1f\u5b83\u5728\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u548c\u7a0e\u52a1\u4e2d\u7684\u4f5c\u7528\u3001\u76ee\u6807\u548c\u5e94\u7528\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 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href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Law-No-88-2015-QH13-on-accounting-299767.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">2015\u5e74\u4f1a\u8ba1\u6cd5<\/span><\/a><span style=\"font-weight: 400;\">\u5173\u4e8e\u7535\u5b50\u4ea4\u6613\u548c\u4fe1\u606f\u5b89\u5168\u7684\u6cd5\u89c4\u8981\u6c42\u7ec4\u7ec7\u673a\u6784\u62e5\u6709\u5065\u5168\u7684IT\u63a7\u5236\u7cfb\u7edf\u3002\u8584\u5f31\u7684\u63a7\u5236\u63aa\u65bd\u4f1a\u5bfc\u81f4\u6570\u636e\u4e0d\u51c6\u786e\u3001\u8d44\u4ea7\u635f\u5931\u548c\u7a0e\u52a1\u98ce\u9669\u3002IT\u5ba1\u8ba1\u5df2\u6210\u4e3a\u8bc4\u4f30\u8fd9\u4e9b\u63a7\u5236\u63aa\u65bd\u8bbe\u8ba1\u548c\u8fd0\u884c\u6709\u6548\u6027\u7684\u5f3a\u5236\u6027\u8981\u6c42\u3002\u8fd9\u9879\u5de5\u4f5c\u6709\u52a9\u4e8e\u7ec4\u7ec7\u673a\u6784\u7ba1\u7406\u98ce\u9669\uff0c\u5e76\u786e\u4fdd\u6570\u5b57\u5316\u73af\u5883\u4e2d\u4ea4\u6613\u548c\u4f1a\u8ba1\u6570\u636e\u7684\u51c6\u786e\u6027\u3002<\/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\">\u6307\u6570<\/p>\n<span 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>IT\u5ba1\u8ba1\u4eba\u5458\u5728\u53d1\u73b0\u4f1a\u8ba1\u821e\u5f0a\u4e2d\u7684\u4f5c\u7528\uff08\u821e\u5f0a\u68c0\u6d4b\uff09<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-it-la-gi\/#Thach_thuc_va_xu_huong_phat_trien_cua_kiem_toan_IT_trong_tuong_lai\" >IT\u5ba1\u8ba1\u9762\u4e34\u7684\u6311\u6218\u548c\u672a\u6765\u8d8b\u52bf\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-it-la-gi\/#Thach_thuc_trong_moi_truong_dien_toan_dam_may_Cloud_Computing_va_tri_tue_nhan_tao_AI\" >\u4e91\u8ba1\u7b97\u548c\u4eba\u5de5\u667a\u80fd (AI) \u73af\u5883\u9762\u4e34\u7684\u6311\u6218<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-it-la-gi\/#Nhu_cau_ve_nguon_nhan_luc_kiem_toan_vien_IT_chat_luong_cao_CISA\" >\u5bf9\u9ad8\u8d28\u91cfIT\u5ba1\u8ba1\u5e08\uff08CISA\uff09\u7684\u9700\u6c42<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-it-la-gi\/#Tom_tat_kiem_soat_CNTT_trong_ke_toan\" >\u4f1a\u8ba1\u4fe1\u606f\u6280\u672f\u63a7\u5236\u6982\u8ff0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-it-la-gi\/#Ket_luan\" >\u603b\u7ed3<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-it-la-gi\/#Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\" >MAN \u2013 Master Accountant Network \u7684\u670d\u52a1\u8054\u7cfb\u4fe1\u606f<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-it-la-gi\/#FAQ_%E2%80%93_Cau_hoi_thuong_gap_ve_kiem_toan_IT\" >\u5e38\u89c1\u95ee\u9898\u89e3\u7b54 \u2013 \u5173\u4e8e IT \u5ba1\u8ba1\u7684\u5e38\u89c1\u95ee\u9898<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-it-la-gi\/#Kiem_toan_IT_khac_gi_so_voi_Kiem_toan_Bao_cao_Tai_chinh_truyen_thong\" >IT\u5ba1\u8ba1\u4e0e\u4f20\u7edf\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u6709\u4f55\u4e0d\u540c\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-it-la-gi\/#Doanh_nghiep_nao_can_thuc_hien_Kiem_toan_IT\" >\u54ea\u4e9b\u4f01\u4e1a\u9700\u8981\u8fdb\u884cIT\u5ba1\u8ba1\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-it-la-gi\/#Chung_chi_CISA_la_gi_va_co_vai_tro_nhu_the_nao_trong_Kiem_toan_IT\" >CISA\u8ba4\u8bc1\u662f\u4ec0\u4e48\uff1f\u5b83\u5728IT\u5ba1\u8ba1\u4e2d\u626e\u6f14\u4ec0\u4e48\u89d2\u8272\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-it-la-gi\/#Cac_khuon_kho_kiem_soat_pho_bien_nhat_duoc_su_dung_trong_Kiem_toan_IT_la_gi\" >IT\u5ba1\u8ba1\u4e2d\u6700\u5e38\u7528\u7684\u63a7\u5236\u6846\u67b6\u6709\u54ea\u4e9b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-it-la-gi\/#Kiem_toan_IT_co_giup_phat_hien_gian_lan_ke_toan_khong\" >IT\u5ba1\u8ba1\u80fd\u5426\u5e2e\u52a9\u53d1\u73b0\u4f1a\u8ba1\u6b3a\u8bc8\u884c\u4e3a\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-it-la-gi\/#Kiem_toan_IT_xu_ly_thach_thuc_tu_Dien_toan_Dam_may_Cloud_nhu_the_nao\" >IT\u5ba1\u8ba1\u4eba\u5458\u5982\u4f55\u5e94\u5bf9\u4e91\u8ba1\u7b97\u5e26\u6765\u7684\u6311\u6218\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Kiem_toan_IT_Dinh_nghia_ban_chat_va_vai_tro_vo_cung_quan_trong\"><\/span><b>IT\u5ba1\u8ba1\uff1a\u5b9a\u4e49\u3001\u6027\u8d28\u548c\u5173\u952e\u4f5c\u7528<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">IT\u5ba1\u8ba1\u662f\u4e00\u4e2a\u72ec\u7acb\u7684\u4e13\u4e1a\u9886\u57df\uff0c\u65e8\u5728\u8bc4\u4f30\u4e0eIT\u76f8\u5173\u7684\u5185\u90e8\u63a7\u5236\u7cfb\u7edf\u7684\u6709\u6548\u6027\u548c\u5b8c\u6574\u6027\uff0c\u786e\u4fdd\u5b89\u5168\u6027\u3001\u5b8c\u6574\u6027\u548c\u5408\u89c4\u6027\u3002\u4e0e\u4f20\u7edf\u7684\u8d22\u52a1\u5ba1\u8ba1\u4e0d\u540c\uff0cIT\u5ba1\u8ba1\u6df1\u5165\u8003\u5bdf\u6570\u5b57\u57fa\u7840\u8bbe\u65bd\u3001\u8f6f\u4ef6\u5e94\u7528\u3001\u6570\u636e\u5e93\u548c\u4e8b\u4ef6\u7ba1\u7406\u6d41\u7a0b\u3002\u5728\u6570\u5b57\u5316\u8f6c\u578b\u548c\u7535\u5b50\u7a0e\u52a1\u7684\u80cc\u666f\u4e0b\uff0c\u8fd9\u7c7b\u5ba1\u8ba1\u6709\u52a9\u4e8e\u4f01\u4e1a\u786e\u4fdd\u6570\u636e\u51c6\u786e\u6027\u3001\u964d\u4f4e\u6cd5\u5f8b\u98ce\u9669\u3001\u4fdd\u62a4\u6570\u5b57\u8d44\u4ea7\u5e76\u63d0\u9ad8\u5185\u90e8\u6cbb\u7406\u6548\u7387\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dinh_nghia_chinh_thuc_va_khai_niem_cot_loi_cua_kiem_toan_IT\"><\/span><b>IT\u5ba1\u8ba1\u7684\u5b98\u65b9\u5b9a\u4e49\u548c\u6838\u5fc3\u6982\u5ff5\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">IT\u5ba1\u8ba1\u662f\u4e00\u4e2a\u72ec\u7acb\u7684\u4e13\u4e1a\u9886\u57df\uff0c\u4e13\u6ce8\u4e8e\u8bc4\u4f30\u5185\u90e8IT\u76f8\u5173\u63a7\u5236\u7cfb\u7edf\u7684\u5145\u5206\u6027\u3001\u9002\u5f53\u6027\u548c\u6709\u6548\u6027\u3002\u5176\u76ee\u6807\u662f\u786e\u4fdd\u8fd9\u4e9b\u7cfb\u7edf\u80fd\u591f\u652f\u6301\u7ec4\u7ec7\u5b9e\u73b0\u5176\u5b89\u5168\u6027\u3001\u5b8c\u6574\u6027\u3001\u53ef\u7528\u6027\u548c\u5408\u89c4\u6027\u76ee\u6807\u3002<\/span><\/p>\n<figure id=\"attachment_4088\" aria-describedby=\"caption-attachment-4088\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4088\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-IT_-Dinh-nghia-ban-chat-va-vai-tro-vo-cung-quan-trong.png\" alt=\"Ki\u1ec3m to\u00e1n IT_ \u0110\u1ecbnh ngh\u0129a, b\u1ea3n ch\u1ea5t v\u00e0 vai tr\u00f2 v\u00f4 c\u00f9ng quan tr\u1ecdng\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-IT_-Dinh-nghia-ban-chat-va-vai-tro-vo-cung-quan-trong.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-IT_-Dinh-nghia-ban-chat-va-vai-tro-vo-cung-quan-trong-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-IT_-Dinh-nghia-ban-chat-va-vai-tro-vo-cung-quan-trong-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-IT_-Dinh-nghia-ban-chat-va-vai-tro-vo-cung-quan-trong-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-IT_-Dinh-nghia-ban-chat-va-vai-tro-vo-cung-quan-trong-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4088\" class=\"wp-caption-text\">IT\u5ba1\u8ba1\uff1a\u5b9a\u4e49\u3001\u6027\u8d28\u548c\u5173\u952e\u4f5c\u7528<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u4eba\u5458\u5c06\u5ba1\u67e5\u4ece\u4f1a\u8ba1\u8f6f\u4ef6\u5e94\u7528\u3001\u6570\u636e\u5e93\u548c\u7f51\u7edc\u5230\u4e8b\u4ef6\u548c\u53d8\u66f4\u7ba1\u7406\u6d41\u7a0b\u7b49\u65b9\u65b9\u9762\u9762\u3002\u4e0e\u4f20\u7edf\u7684\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u4e0d\u540c\uff0cIT\u5ba1\u8ba1\u6df1\u5165\u5230\u7ecf\u6d4e\u4ea4\u6613\u53d1\u751f\u548c\u5904\u7406\u7684\u6570\u5b57\u57fa\u7840\u67b6\u6784\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ban_chat_lien_nganh_Giao_thoa_giua_ke_toan_kiem_toan_va_cong_nghe\"><\/span><b>\u8de8\u5b66\u79d1\u6027\u8d28\uff1a\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u548c\u6280\u672f\u7684\u4ea4\u53c9\u9886\u57df\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5728\u73b0\u4ee3\u73af\u5883\u4e0b\uff0c\u4f1a\u8ba1\u7cfb\u7edf\u548cIT\u7cfb\u7edf\u4e4b\u95f4\u7684\u754c\u9650\u51e0\u4e4e\u5df2\u7ecf\u6a21\u7cca\u4e0d\u6e05\u3002\u7535\u5b50\u6587\u6863\u3001\u7535\u5b50\u53d1\u7968\u548c\u5728\u7ebf\u5ba1\u6279\u6d41\u7a0b\u6784\u5efa\u4e86\u4e00\u4e2a\u5b8c\u5168\u6570\u5b57\u5316\u7684\u6570\u636e\u94fe\u3002\u56e0\u6b64\uff0c\u8d22\u52a1\u62a5\u8868\u7684\u51c6\u786e\u6027\u76f4\u63a5\u53d6\u51b3\u4e8e\u901a\u7528IT\u63a7\u5236\uff08GITC\uff09\u548c\u5e94\u7528\u63a7\u5236\u7684\u6709\u6548\u6027\u3002IT\u5ba1\u8ba1\u6b63\u662f\u8bc4\u4f30\u8fd9\u79cd\u7d27\u5bc6\u8054\u7cfb\u7684\u6865\u6881\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">IT\u5ba1\u8ba1\u8bc4\u4f30\u7cfb\u7edf\u662f\u5426\u7b26\u54082015\u5e74\u300a\u4f1a\u8ba1\u6cd5\u300b\u7b2c17\u6761\u5173\u4e8e\u4f1a\u8ba1\u51ed\u8bc1\uff08\u5c24\u5176\u662f\u7535\u5b50\u51ed\u8bc1\uff09\u7f16\u5236\u7684\u89c4\u5b9a\u3002IT\u5ba1\u8ba1\u4eba\u5458\u5c06\u68c0\u67e5\u6570\u636e\u5b58\u50a8\u63a7\u5236\uff08\u786e\u4fdd\u6570\u636e\u514d\u906d\u7be1\u6539\u548c\u4e22\u5931\uff09\u3001\u8bbf\u95ee\u63a7\u5236\uff08\u786e\u4fdd\u53ea\u6709\u6388\u6743\u4eba\u5458\u624d\u80fd\u8bb0\u5f55\u4ea4\u6613\uff09\u4ee5\u53ca\u5907\u4efd\/\u6062\u590d\u63a7\u5236\u3002IT\u5ba1\u8ba1\u7ed3\u679c\u4e3a\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u4eba\u5458\u5c31\u8d22\u52a1\u62a5\u8868\u7684\u516c\u5141\u6027\u548c\u51c6\u786e\u6027\u53d1\u8868\u610f\u89c1\u63d0\u4f9b\u4e86\u91cd\u8981\u4f9d\u636e\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tam_quan_trong_trong_boi_canh_chuyen_doi_so_va_tuan_thu_thue_dien_tu\"><\/span><b>\u5728\u7535\u5b50\u7a0e\u52a1\u5408\u89c4\u7684\u80cc\u666f\u4e0b\uff0c\u6570\u5b57\u5316\u8f6c\u578b\u548c\u7535\u5b50\u7a0e\u52a1\u5408\u89c4\u7684\u91cd\u8981\u6027\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5728\u6570\u5b57\u5316\u8f6c\u578b\u7684\u5927\u80cc\u666f\u4e0b\uff0cIT\u5ba1\u8ba1\u7684\u91cd\u8981\u6027\u65e5\u76ca\u51f8\u663e\uff0c\u6570\u636e\u88ab\u89c6\u4e3a\u6218\u7565\u8d44\u4ea7\u3002\u7535\u5b50\u7a0e\u52a1\u4ea4\u6613\u548c\u7535\u5b50\u53d1\u7968\u7684\u4f7f\u7528\u4fbf\u662f\u4f8b\u8bc1\u3002 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-123-2020-ND-CP-quy-dinh-hoa-don-chung-tu-445980.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7b2c123\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\"> 78\/2021\/TT-BTC\u53f7\u901a\u51fd\u548c78\/2021\/TT-BTC\u53f7\u901a\u51fd\u5747\u57fa\u4e8eIT\u5e73\u53f0\u3002\u7cfb\u7edf\u6545\u969c\u6216\u9519\u8bef\u53ef\u80fd\u5bfc\u81f4\u5927\u8303\u56f4\u5931\u8bef\uff0c\u8fdb\u800c\u5f15\u53d1\u4e25\u91cd\u7684\u6cd5\u5f8b\u548c\u7a0e\u52a1\u540e\u679c\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0cIT\u5ba1\u8ba1\u4e0d\u4ec5\u786e\u4fdd\u8fd9\u4e9b\u7cfb\u7edf\u6b63\u5e38\u8fd0\u884c\uff0c\u8fd8\u80fd\u4fdd\u8bc1\u7a0e\u52a1\u548c\u4f1a\u8ba1\u6587\u4ef6\u7684\u771f\u5b9e\u6027\u3001\u5408\u6cd5\u6027\u548c\u53ef\u8ffd\u6eaf\u6027\u3002\u901a\u8fc7IT\u5ba1\u8ba1\u63d0\u5347\u81ea\u52a8\u5316\u6d41\u7a0b\u7684\u53ef\u9760\u6027\uff0c\u6709\u52a9\u4e8e\u4f01\u4e1a\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u56e0\u7a0e\u52a1\u8fdd\u89c4\u800c\u53d7\u5230\u5904\u7f5a\u7684\u98ce\u9669\u3002\u5bf9\u4e8e\u4e0a\u5e02\u516c\u53f8\u800c\u8a00\uff0cIT\u5ba1\u8ba1\u5e26\u6765\u7684\u900f\u660e\u5ea6\u548c\u6570\u636e\u5b89\u5168\u4e5f\u6709\u52a9\u4e8e\u6539\u5584\u516c\u53f8\u6cbb\u7406\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Muc_tieu_va_pham_vi_chi_tiet_cua_kiem_toan_IT\"><\/span><b>IT\u5ba1\u8ba1\u7684\u76ee\u6807\u548c\u8be6\u7ec6\u8303\u56f4\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">IT\u5ba1\u8ba1\u5bf9IT\u7cfb\u7edf\u8fdb\u884c\u5168\u9762\u8bc4\u4f30\uff0c\u6db5\u76d6\u57fa\u7840\u8bbe\u65bd\u3001\u5e94\u7528\u7a0b\u5e8f\u3001\u6570\u636e\u548c\u8fd0\u8425\u7b49\u5404\u4e2a\u65b9\u9762\uff0c\u65e8\u5728\u4fdd\u969c\u8d22\u52a1\u4fe1\u606f\u7684\u5b89\u5168\u6027\u3001\u5b8c\u6574\u6027\u548c\u53ef\u7528\u6027\u3002IT\u5ba1\u8ba1\u7684\u76ee\u6807\u662f\u786e\u4fdd\u6548\u7387\u3001\u5408\u89c4\u6027\u548c\u6570\u636e\u53ef\u9760\u6027\uff0c\u91cd\u70b9\u5173\u6ce8\u4e00\u822c\u63a7\u5236\u3001\u5e94\u7528\u7a0b\u5e8f\u63a7\u5236\u3001\u53d8\u66f4\u7ba1\u7406\u3001\u6570\u636e\u5907\u4efd\u548c\u5b89\u5168\u6027\u3002 <\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8fd9\u9879\u6d3b\u52a8\u5bf9\u4e8e\u964d\u4f4e\u51fa\u9519\u548c\u6b3a\u8bc8\u7684\u98ce\u9669\uff0c\u786e\u4fdd\u8d22\u52a1\u62a5\u544a\u51c6\u786e\u53cd\u6620\u5b9e\u9645\u60c5\u51b5\u81f3\u5173\u91cd\u8981\uff0c\u5c24\u5176\u662f\u5728\u6570\u5b57\u5316\u8f6c\u578b\u548c\u7535\u5b50\u4f1a\u8ba1\u7684\u80cc\u666f\u4e0b\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Muc_tieu_cot_loi_Bao_ve_dam_bao_va_tuan_thu_The_CIA_Triad_va_hon_the_nua\"><\/span><b>\u6838\u5fc3\u76ee\u6807\uff1a\u4fdd\u62a4\u3001\u4fdd\u969c\u548c\u5408\u89c4\uff08\u4e2d\u592e\u60c5\u62a5\u5c40\u4e09\u8981\u7d20\u53ca\u5176\u4ed6\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">IT \u5ba1\u8ba1\u7684\u76ee\u6807\u901a\u5e38\u4ece\u4e09\u4e2a\u57fa\u672c\u63a7\u5236\u76ee\u6807\uff08CIA \u4e09\u5143\u7ec4\uff09\uff1a\u4fdd\u5bc6\u6027\u3001\u5b8c\u6574\u6027\u548c\u53ef\u7528\u6027\u6269\u5c55\u5230\u4e0e\u4e1a\u52a1\u6d41\u7a0b\u548c\u6cbb\u7406\u76f8\u5173\u7684\u76ee\u6807\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4fdd\u5bc6\u6027\uff1a\u786e\u4fdd\u4fe1\u606f\u53ea\u80fd\u7531\u6388\u6743\u4eba\u5458\u6216\u7cfb\u7edf\u8bbf\u95ee\u3002\u5728\u4f1a\u8ba1\u9886\u57df\uff0c\u5bf9\u4e8e\u5de5\u8d44\u3001\u8d39\u7528\u6216\u5ba2\u6237\u6570\u636e\u7b49\u654f\u611f\u4fe1\u606f\u800c\u8a00\uff0c\u4fdd\u5bc6\u6027\u81f3\u5173\u91cd\u8981\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b8c\u6574\u6027\uff1a\u786e\u4fdd\u6570\u636e\u5728\u5176\u6574\u4e2a\u751f\u547d\u5468\u671f\u5185\u51c6\u786e\u3001\u5b8c\u6574\u548c\u53ef\u9760\u3002\u8fd9\u76f4\u63a5\u5f71\u54cd\u8d22\u52a1\u62a5\u8868\u7684\u53ef\u9760\u6027\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53ef\u7528\u6027\uff1a\u786e\u4fdd\u5408\u6cd5\u7528\u6237\u5728\u9700\u8981\u65f6\u80fd\u591f\u8bbf\u95ee\u7cfb\u7edf\u548c\u6570\u636e\u3002\u7cfb\u7edf\u4e2d\u65ad\u53ef\u80fd\u9020\u6210\u91cd\u5927\u7ecf\u6d4e\u635f\u5931\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6709\u6548\u6027\uff1a\u8bc4\u4f30\u4fe1\u606f\u6280\u672f\u7cfb\u7edf\u662f\u5426\u6709\u6548\u652f\u6301\u4e1a\u52a1\u548c\u4f1a\u8ba1\u76ee\u6807\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5408\u89c4\u6027\uff1a\u6838\u5b9e\u662f\u5426\u9075\u5b88\u5185\u90e8\u548c\u5916\u90e8\u6cd5\u89c4\uff0c\u5305\u62ec\u7a0e\u52a1\u3001\u4f1a\u8ba1\u548c\u5b89\u5168\u6cd5\u5f8b\u3002\u5408\u89c4\u6027\u662f\u6240\u6709IT\u5ba1\u8ba1\u7684\u91cd\u70b9\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Dam_bao_tinh_toan_ven_va_do_tin_cay_cua_du_lieu_ke_toan\"><\/span><b>\u786e\u4fdd\u4f1a\u8ba1\u6570\u636e\u7684\u5b8c\u6574\u6027\u548c\u53ef\u9760\u6027\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6570\u636e\u5b8c\u6574\u6027\u662f\u4f1a\u8ba1\u548c\u5ba1\u8ba1\u7684\u5173\u952e\u8981\u7d20\u3002IT\u5ba1\u8ba1\u4fa7\u91cd\u4e8e\u68c0\u67e5\u786e\u4fdd\u8d22\u52a1\u6570\u636e\u5b8c\u6574\u6027\u3001\u51c6\u786e\u6027\u548c\u53ca\u65f6\u6027\u7684\u63a7\u5236\u63aa\u65bd\u3002\u4f8b\u5982\uff0c\u5b83\u4f1a\u68c0\u67e5\u8f93\u5165\u63a7\u5236\uff0c\u5982\u987a\u5e8f\u68c0\u67e5\uff0c\u4ee5\u786e\u4fdd\u6ca1\u6709\u9057\u6f0f\u6216\u91cd\u590d\u7684\u4ea4\u6613\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u4eba\u5458\u5c06\u68c0\u67e5\u5904\u7406\u63a7\u5236\uff0c\u4ee5\u786e\u4fdd\u7cfb\u7edf\u6b63\u786e\u6267\u884c\u4f1a\u8ba1\u8ba1\u7b97\u548c\u4e1a\u52a1\u903b\u8f91\u3002\u8fd9\u5bf9\u4e8e\u6298\u65e7\u8ba1\u7b97\u3001\u5b58\u8d27\u4f30\u4ef7\uff08\u5148\u8fdb\u5148\u51fa\u6cd5\/\u52a0\u6743\u5e73\u5747\u6cd5\uff09\u6216\u589e\u503c\u7a0e\u8ba1\u7b97\u7b49\u590d\u6742\u4ea4\u6613\u5c24\u4e3a\u91cd\u8981\u3002IT\u5ba1\u8ba1\u4eba\u5458\u5bf9\u6570\u636e\u5b8c\u6574\u6027\u7684\u4fdd\u8bc1\u662f\u6700\u5927\u9650\u5ea6\u51cf\u5c11\u8d22\u52a1\u62a5\u8868\u5b9e\u8d28\u6027\u6d4b\u8bd5\u8303\u56f4\u7684\u57fa\u7840\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Pham_vi_kiem_toan_chi_tiet_co_so_ha_tang_ung_dung_du_lieu_van_hanh\"><\/span><b>\u8be6\u7ec6\u5ba1\u8ba1\u8303\u56f4\uff08\u57fa\u7840\u8bbe\u65bd\u3001\u5e94\u7528\u7a0b\u5e8f\u3001\u6570\u636e\u3001\u8fd0\u8425\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">IT\u5ba1\u8ba1\u7684\u8303\u56f4\u975e\u5e38\u5e7f\u6cdb\uff0c\u6db5\u76d6IT\u7cfb\u7edf\u7684\u6bcf\u4e2a\u7ec4\u6210\u90e8\u5206\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u57fa\u672cIT\u5ba1\u8ba1\u8303\u56f4\u5206\u7c7b\u8868<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u5ba1\u8ba1\u9886\u57df<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u8be6\u7ec6\u63cf\u8ff0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u4e0e\u4f1a\u8ba1\u76f8\u5173\u7684\u91cd\u5927\u98ce\u9669<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u57fa\u7840\u8bbe\u65bd<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8bc4\u4f30\u7f51\u7edc\u7cfb\u7edf\u3001\u670d\u52a1\u5668\u3001\u64cd\u4f5c\u7cfb\u7edf\u548c\u5b58\u50a8\u8bbe\u5907\u3002\u68c0\u67e5\u7269\u7406\u63a7\u5236\u548c\u5b89\u5168\u914d\u7f6e\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7cfb\u7edf\u6545\u969c\uff08\u5bfc\u81f4\u65e0\u6cd5\u8bb0\u5f55\u4ea4\u6613\uff09\uff0c\u7269\u7406\u5b89\u5168\u6f0f\u6d1e\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u901a\u7528\u5e94\u7528\u63a7\u5236\uff08GITC\uff09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8bbf\u95ee\u63a7\u5236\u3001\u7cfb\u7edf\u5f00\u53d1\u548c\u7ef4\u62a4\uff08SDLC\uff09\u3001\u53d8\u66f4\u7ba1\u7406\u3001\u5907\u4efd\/\u6062\u590d\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u672a\u7ecf\u6388\u6743\u7be1\u6539\u4f1a\u8ba1\u6570\u636e\u3001\u56e0\u4e0d\u53d7\u63a7\u5236\u7684\u53d8\u66f4\u5bfc\u81f4\u7cfb\u7edf\u9519\u8bef\u3001\u8d22\u52a1\u6570\u636e\u4e22\u5931\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5e94\u7528\u7a0b\u5e8f\u63a7\u4ef6<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8f6f\u4ef6\u4e2d\u7684\u8f93\u5165\/\u8f93\u51fa\u63a7\u5236\u3001\u5904\u7406\u63a7\u5236\uff08\u81ea\u52a8\u8ba1\u7b97\uff09\u548c\u4efb\u52a1\u5206\u79bb\uff08SoD\uff09\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4ea4\u6613\u8bb0\u5f55\u5b58\u5728\u5dee\u5f02\uff0c\u901a\u8fc7\u7be1\u6539\u7535\u5b50\u6587\u6863\u8fdb\u884c\u6b3a\u8bc8\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5b89\u5168\u548c\u6570\u636e<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8bc4\u4f30\u5b89\u5168\u7b56\u7565\u3001\u5bc6\u7801\u7ba1\u7406\u4ee5\u53ca\u654f\u611f\u6570\u636e\uff08\u4f8b\u5982\u5ba2\u6237\u4fe1\u606f\u548c\u5de5\u8d44\u660e\u7ec6\uff09\u7684\u52a0\u5bc6\u60c5\u51b5\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8fdd\u53cd\u4fe1\u606f\u5b89\u5168\u6cd5\u89c4\uff0c\u6cc4\u9732\u654f\u611f\u5546\u4e1a\u4fe1\u606f\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8fd0\u8425<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e8b\u4ef6\u7ba1\u7406\u8bc4\u4f30\u3001\u6570\u636e\u4e2d\u5fc3\u8fd0\u8425\u3001\u4e1a\u52a1\u8fde\u7eed\u6027\u8ba1\u5212 (BCP) \u548c\u707e\u96be\u6062\u590d (DRP)\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4f1a\u8ba1\u4e1a\u52a1\u4e2d\u65ad\uff0c\u65e0\u6cd5\u5b8c\u6210\u7ed3\u8d26\u671f\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u5728GITC\u6846\u67b6\u4e0b\uff0cIT\u5ba1\u8ba1\u5fc5\u987b\u7279\u522b\u5173\u6ce8\u53d8\u66f4\u7ba1\u7406\u6d41\u7a0b\u3002\u6839\u636e\u5ba1\u8ba1\u51c6\u5219\uff0c\u5bf9\u6838\u5fc3\u4f1a\u8ba1\u7cfb\u7edf\u7684\u4efb\u4f55\u53d8\u66f4\uff0c\u65e0\u8bba\u591a\u4e48\u5fae\u5c0f\uff0c\u90fd\u5fc5\u987b\u53d7\u5230\u4e25\u683c\u63a7\u5236\u3002\u7f3a\u4e4f\u5bf9\u8fd9\u4e00\u6d41\u7a0b\u7684\u63a7\u5236\u662f\u8d22\u52a1\u4fe1\u606f\u7cfb\u7edf\u4e2d\u51fa\u73b0\u9519\u8bef\u548c\u821e\u5f0a\u7684\u5e38\u89c1\u539f\u56e0\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Khuon_kho_phap_ly_va_tieu_chuan_ung_dung_cho_kiem_toan_IT_tai_Viet_Nam\"><\/span><b>\u8d8a\u5357\u4fe1\u606f\u6280\u672f\u5ba1\u8ba1\u7684\u6cd5\u5f8b\u6846\u67b6\u548c\u5e94\u7528\u6807\u51c6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u8d8a\u5357\u7684IT\u5ba1\u8ba1\u6d3b\u52a8\u4ee5\u56fd\u5185\u6cd5\u5f8b\u6846\u67b6\u548c\u56fd\u9645\u6807\u51c6\u4e3a\u57fa\u7840\u3002\u300a2015\u5e74\u4f1a\u8ba1\u6cd5\u300b\u3001\u300a\u7535\u5b50\u4ea4\u6613\u6cd5\u300b\u3001\u7b2c85\/2016\/ND-CP\u53f7\u6cd5\u4ee4\u4ee5\u53ca\u7b2c78\/2021\/TT-BTC\u53f7\u901a\u77e5\u4e3a\u7535\u5b50\u6587\u6863\u3001\u4f1a\u8ba1\u6570\u636e\u548c\u7535\u5b50\u53d1\u7968\u7684\u5ba1\u8ba1\u63d0\u4f9b\u4e86\u6cd5\u5f8b\u4f9d\u636e\u3002\u540c\u65f6\uff0cCOBIT\u3001ISO 27001\u548cITIL\u4e3a\u8bc4\u4f30IT\u63a7\u5236\u3001\u5b89\u5168\u548c\u8fd0\u8425\u7684\u6709\u6548\u6027\u63d0\u4f9b\u4e86\u56fd\u9645\u6807\u51c6\u3002IT\u5ba1\u8ba1\u8fd8\u652f\u6301VSA 315\u548cVSA 330\u7684\u5b9e\u65bd\uff0c\u5e2e\u52a9\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u4eba\u5458\u8bc4\u4f30\u98ce\u9669\u5e76\u786e\u4fdd\u5ba1\u8ba1\u8bc1\u636e\u7684\u5145\u5206\u6027\u548c\u51c6\u786e\u6027\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_quy_dinh_phap_luat_Viet_Nam_lien_quan_den_kiem_toan_va_CNTT\"><\/span><b>\u8d8a\u5357\u6709\u5173\u5ba1\u8ba1\u548c\u4fe1\u606f\u6280\u672f\u7684\u6cd5\u5f8b\u6cd5\u89c4\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8d8a\u5357\u9881\u5e03\u4e86\u8bb8\u591a\u91cd\u8981\u7684\u6cd5\u5f8b\u6587\u4ef6\uff0c\u4e3a\u4fe1\u606f\u6280\u672f\u5ba1\u8ba1\u6d3b\u52a8\u63d0\u4f9b\u4e86\u4f9d\u636e\uff1a<\/span><\/p>\n<figure id=\"attachment_4086\" aria-describedby=\"caption-attachment-4086\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4086\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Khuon-kho-phap-ly-va-tieu-chuan-ung-dung-cho-kiem-toan-IT-tai-Viet-Nam.png\" alt=\"Khu\u00f4n kh\u1ed5 ph\u00e1p l\u00fd v\u00e0 ti\u00eau chu\u1ea9n \u1ee9ng d\u1ee5ng cho ki\u1ec3m to\u00e1n IT t\u1ea1i Vi\u1ec7t Nam\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Khuon-kho-phap-ly-va-tieu-chuan-ung-dung-cho-kiem-toan-IT-tai-Viet-Nam.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Khuon-kho-phap-ly-va-tieu-chuan-ung-dung-cho-kiem-toan-IT-tai-Viet-Nam-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Khuon-kho-phap-ly-va-tieu-chuan-ung-dung-cho-kiem-toan-IT-tai-Viet-Nam-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Khuon-kho-phap-ly-va-tieu-chuan-ung-dung-cho-kiem-toan-IT-tai-Viet-Nam-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Khuon-kho-phap-ly-va-tieu-chuan-ung-dung-cho-kiem-toan-IT-tai-Viet-Nam-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4086\" class=\"wp-caption-text\">\u8d8a\u5357\u4fe1\u606f\u6280\u672f\u5ba1\u8ba1\u7684\u6cd5\u5f8b\u6846\u67b6\u548c\u5e94\u7528\u6807\u51c6<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2015\u5e74\u300a\u4f1a\u8ba1\u6cd5\u300b\u7279\u522b\u89c4\u5b9a\uff0c\u4f1a\u8ba1\u51ed\u8bc1\u3001\u8d26\u7c3f\u548c\u8d22\u52a1\u62a5\u544a\u5fc5\u987b\u4ee5\u7535\u5b50\u65b9\u5f0f\u7f16\u5236\u548c\u5b58\u50a8\u3002\u8fd9\u5c31\u8981\u6c42IT\u5ba1\u8ba1\u4eba\u5458\u6838\u5b9e\u6570\u5b57\u5316\u6587\u4ef6\u7684\u5408\u6cd5\u6027\u548c\u53ef\u9760\u6027\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2005 \u5e74\u7535\u5b50\u4ea4\u6613\u6cd5\uff1a\u4e3a\u6570\u636e\u4fe1\u606f\u7684\u4ef7\u503c\u63d0\u4f9b\u4e86\u6cd5\u5f8b\u6846\u67b6\uff0c\u4f5c\u4e3a\u786e\u5b9a\u4f1a\u8ba1\u7cfb\u7edf\u751f\u6210\u7684\u7535\u5b50\u6587\u6863\u6709\u6548\u6027\u7684\u57fa\u7840\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c 85\/2016\/ND-CP \u53f7\u6cd5\u4ee4\uff08\u5173\u4e8e\u6309\u7ea7\u522b\u786e\u4fdd\u4fe1\u606f\u7cfb\u7edf\u5b89\u5168\uff09\uff1a\u89c4\u5b9a\u4e86\u4fe1\u606f\u5b89\u5168\u7684\u6280\u672f\u548c\u7ba1\u7406\u8981\u6c42\uff0c\u8fd9\u662f IT \u5ba1\u8ba1\u8bc4\u4f30\u5408\u89c4\u6027\u7684\u6838\u5fc3\u6807\u51c6\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c78\/2021\/TT-BTC\u53f7\u901a\u51fd\uff08\u5173\u4e8e\u7535\u5b50\u53d1\u7968\uff09\uff1a\u8981\u6c42\u7cfb\u7edf\u786e\u4fdd\u7535\u5b50\u53d1\u7968\u7684\u5b8c\u6574\u6027\u3001\u5b89\u5168\u6027\u548c\u5728\u6307\u5b9a\u671f\u9650\u5185\u5b58\u50a8\u7535\u5b50\u53d1\u7968\u7684\u80fd\u529b\u3002\u8fd9\u662fIT\u5ba1\u8ba1\u7684\u5f3a\u5236\u6027\u9886\u57df\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5728 IT \u5ba1\u8ba1\u62a5\u544a\u4e2d\u5f15\u7528\u8fd9\u4e9b\u6cd5\u5f8b\u53ef\u4ee5\u589e\u5f3a\u5efa\u8bae\u7684\u6cd5\u5f8b\u6548\u529b\u548c\u5206\u91cf\uff0c\u5c24\u5176\u662f\u5728\u8fd9\u4e9b\u5efa\u8bae\u4e0e\u6539\u8fdb\u63a7\u5236\u63aa\u65bd\u4ee5\u907f\u514d\u4f1a\u8ba1\u6216\u7a0e\u52a1\u65b9\u9762\u7684\u884c\u653f\u8fdd\u89c4\u884c\u4e3a\u6709\u5173\u65f6\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chuan_muc_quoc_te_va_khung_kiem_soat_chinh_thuc_COBIT_ISO_27001\"><\/span><b>\u56fd\u9645\u6807\u51c6\u548c\u6b63\u5f0f\u63a7\u5236\u6846\u67b6\uff08COBIT\u3001ISO 27001\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5728\u5b9e\u8df5\u4e2d\uff0c\u4e13\u4e1a\u7684IT\u5ba1\u8ba1\u5e08\u901a\u5e38\u4f9d\u9760\u5168\u7403\u516c\u8ba4\u7684\u56fd\u9645\u6807\u51c6\u548c\u6846\u67b6\u6765\u8fdb\u884c\u8bc4\u4f30\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">COBIT\uff08\u4fe1\u606f\u53ca\u76f8\u5173\u6280\u672f\u63a7\u5236\u76ee\u6807\uff09\uff1a\u8fd9\u662f\u7531ISACA\u5f00\u53d1\u7684\u3001\u6700\u6d41\u884c\u7684\u4f01\u4e1aIT\u6cbb\u7406\u548c\u7ba1\u7406\u6846\u67b6\u3002COBIT 2019\u63d0\u4f9b\u4e86\u4e00\u5957\u5168\u9762\u7684\u63a7\u5236\u76ee\u6807\uff0cIT\u5ba1\u8ba1\u4eba\u5458\u5229\u7528\u8fd9\u4e9b\u76ee\u6807\u6765\u8bc4\u4f30\u653f\u5e9c\u4fe1\u606f\u6280\u672f\u63a7\u5236\uff08GITC\uff09\u7684\u8bbe\u8ba1\u548c\u8fd0\u884c\u60c5\u51b5\u3002COBIT\u88ab\u8ba4\u4e3a\u662f\u6240\u6709IT\u5185\u90e8\u63a7\u5236\u5ba1\u8ba1\u7684\u57fa\u77f3\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">ISO\/IEC 27001\uff08\u4fe1\u606f\u5b89\u5168\u7ba1\u7406\u4f53\u7cfb \u2013 ISMS\uff09\uff1a\u8be5\u6846\u67b6\u4fa7\u91cd\u4e8e\u5efa\u7acb\u3001\u5b9e\u65bd\u3001\u7ef4\u62a4\u548c\u6301\u7eed\u6539\u8fdb\u4fe1\u606f\u5b89\u5168\u7ba1\u7406\u4f53\u7cfb\u3002\u5728\u8fdb\u884c IT \u5b89\u5168\u5ba1\u8ba1\u65f6\uff0c\u5ba1\u8ba1\u4eba\u5458\u901a\u5e38\u4f1a\u5c06\u516c\u53f8\u5f53\u524d\u7684\u63a7\u5236\u63aa\u65bd\u4e0e ISO 27002\uff08\u5b9e\u8df5\u89c4\u8303\uff09\u4e2d\u5217\u51fa\u7684\u63a7\u5236\u63aa\u65bd\u8fdb\u884c\u6bd4\u8f83\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">ITIL\uff08\u4fe1\u606f\u6280\u672f\u57fa\u7840\u67b6\u6784\u5e93\uff09\uff1a\u4e13\u6ce8\u4e8eIT\u670d\u52a1\u7ba1\u7406\u3002\u5ba1\u8ba1\u4eba\u5458\u4f7f\u7528ITIL\u6765\u8bc4\u4f30IT\u8fd0\u8425\u6d41\u7a0b\u7684\u6709\u6548\u6027\uff0c\u4f8b\u5982\u4e8b\u4ef6\u7ba1\u7406\u3001\u95ee\u9898\u7ba1\u7406\u548c\u53d8\u66f4\u7ba1\u7406\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_cua_chuan_muc_kiem_toan_Viet_Nam_VSA_doi_voi_kiem_toan_IT\"><\/span><b>\u8d8a\u5357\u5ba1\u8ba1\u51c6\u5219\uff08VSA\uff09\u5728IT\u5ba1\u8ba1\u4e2d\u7684\u4f5c\u7528\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5c3d\u7ba1\u865a\u62df\u6807\u51c6\u67b6\u6784\uff08VSA\uff09\u5e76\u975e\u4e13\u95e8\u7684IT\u6807\u51c6\uff0c\u4f46\u5b83\u4eec\u4ecd\u7136\u53d1\u6325\u7740\u6307\u5bfc\u4f5c\u7528\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">VSA 315\uff08\u901a\u8fc7\u4e86\u89e3\u88ab\u5ba1\u8ba1\u5355\u4f4d\u53ca\u5176\u73af\u5883\u6765\u8bc6\u522b\u548c\u8bc4\u4f30\u91cd\u5927\u4e0d\u5f53\u884c\u4e3a\u98ce\u9669\uff09\uff1a\u8981\u6c42\u5ba1\u8ba1\u5e08\u4e86\u89e3\u5ba2\u6237\u7684IT\u73af\u5883\uff0c\u4ee5\u4fbf\u8bc6\u522b\u548c\u8bc4\u4f30\u98ce\u9669\u3002\u8fd9\u8feb\u4f7f\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u5e08\u8fd0\u7528\u5176\u5728IT\u5ba1\u8ba1\u65b9\u9762\u7684\u77e5\u8bc6\u6216\u4e13\u4e1a\u6280\u80fd\u6765\u5b8c\u6210VSA 315\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">VSA 330\uff08\u5ba1\u8ba1\u5e08\u9488\u5bf9\u5df2\u8bc4\u4f30\u98ce\u9669\u7684\u8865\u6551\u63aa\u65bd\uff09\uff1a\u5982\u679c\u4fe1\u606f\u6280\u672f\u63a7\u5236\u88ab\u8bc4\u4f30\u4e3a\u6709\u6548\uff0c\u5ba1\u8ba1\u5e08\u53ef\u4ee5\u5c3d\u91cf\u51cf\u5c11\u5b9e\u8d28\u6027\u6d4b\u8bd5\uff0c\u800c\u4e3b\u8981\u4f9d\u8d56\u63a7\u5236\u6d4b\u8bd5\u3002\u76f8\u53cd\uff0c\u5982\u679c\u4fe1\u606f\u6280\u672f\u5ba1\u8ba1\u8868\u660e\u63a7\u5236\u8584\u5f31\uff0c\u5219\u5fc5\u987b\u5927\u5e45\u6269\u5927\u5b9e\u8d28\u6027\u6d4b\u8bd5\u7684\u8303\u56f4\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">IT \u5ba1\u8ba1\u5728\u6536\u96c6\u6709\u5173\u5185\u90e8\u63a7\u5236\u7684\u8bc1\u636e\u4ee5\u6ee1\u8db3 VSA \u8981\u6c42\u65b9\u9762\u53d1\u6325\u7740\u81f3\u5173\u91cd\u8981\u7684\u4f5c\u7528\uff0c\u786e\u4fdd\u5ba1\u8ba1\u8bc1\u636e\u7684\u5b8c\u6574\u6027\u548c\u9002\u5f53\u6027\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_va_phuong_phap_luan_thuc_hien_kiem_toan_IT\"><\/span><b>IT\u5ba1\u8ba1\u6d41\u7a0b\u548c\u65b9\u6cd5\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u8fdb\u884c\u4e13\u4e1aIT\u5ba1\u8ba1\u7684\u8fc7\u7a0b\u901a\u5e38\u9075\u5faa\u6807\u51c6\u6b65\u9aa4\uff0c\u4ee5\u786e\u4fdd\u7cfb\u7edf\u6027\u548c\u5ba2\u89c2\u6027\u7684\u6267\u884c\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_1_Lap_ke_hoach_va_danh_gia_rui_ro_CNTT\"><\/span><b>\u7b2c\u4e00\u9636\u6bb5\uff1aIT\u98ce\u9669\u89c4\u5212\u4e0e\u8bc4\u4f30<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">IT \u5ba1\u8ba1\u7684\u7b2c\u4e00\u6b65\u4e5f\u662f\u6700\u91cd\u8981\u7684\u4e00\u6b65\u662f\u89c4\u5212\uff0c\u8fd9\u9996\u5148\u8981\u4e86\u89e3 IT \u73af\u5883\u5e76\u8bc4\u4f30\u98ce\u9669\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e86\u89e3 IT \u73af\u5883\uff1a\u6536\u96c6\u6709\u5173 IT \u7ec4\u7ec7\u7ed3\u6784\u3001\u5173\u952e\u5e94\u7528\u7a0b\u5e8f\uff08\u7279\u522b\u662f ERP \u548c\u4f1a\u8ba1\u7cfb\u7edf\uff09\u3001\u7f51\u7edc\u57fa\u7840\u8bbe\u65bd\u4ee5\u53ca\u5f53\u524d\u653f\u7b56\u548c\u7a0b\u5e8f\u7684\u4fe1\u606f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">IT\u98ce\u9669\u8bc4\u4f30\uff1a\u8bc6\u522b\u53ef\u80fd\u5f71\u54cd\u8d22\u52a1\u4fe1\u606f\u7cfb\u7edf\u76ee\u6807\u7684\u6f5c\u5728\u5a01\u80c1\u548c\u6f0f\u6d1e\u3002\u6309\u91cd\u8981\u6027\u7ea7\u522b\uff08\u9ad8\u3001\u4e2d\u3001\u4f4e\uff09\u5bf9\u98ce\u9669\u8fdb\u884c\u5206\u7c7b\u3002\u5e38\u89c1\u98ce\u9669\u5305\u62ec\u672a\u7ecf\u6388\u6743\u7684\u8bbf\u95ee\u3001\u4e0d\u53d7\u63a7\u5236\u7684\u53d8\u66f4\u548c\u6570\u636e\u4e22\u5931\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u786e\u5b9a\u8303\u56f4\u548c\u76ee\u6807\uff1a\u6839\u636e\u98ce\u9669\u8bc4\u4f30\uff0c\u660e\u786e\u5b9a\u4e49IT\u5ba1\u8ba1\u8303\u56f4\u6db5\u76d6\u7684\u5177\u4f53\u7cfb\u7edf\u3001\u6d41\u7a0b\u548c\u63a7\u5236\u63aa\u65bd\u3002\u4f8b\u5982\uff0c\u5982\u679c\u53d8\u66f4\u7ba1\u7406\u98ce\u9669\u8f83\u9ad8\uff0c\u5219\u5ba1\u8ba1\u91cd\u70b9\u5c06\u653e\u5728\u6b64\u6d41\u7a0b\u4e0a\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_2_Thuc_hien_thu_thap_va_phan_tich_bang_chung_kiem_toan\"><\/span><b>\u7b2c\u4e8c\u9636\u6bb5\uff1a\u6536\u96c6\u548c\u5206\u6790\u5ba1\u8ba1\u8bc1\u636e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8fd9\u662f\u5b9e\u65bd\u9636\u6bb5\uff0cIT\u5ba1\u8ba1\u4eba\u5458\u5c06\u5728\u6b64\u9636\u6bb5\u6267\u884c\u5ba1\u8ba1\u7a0b\u5e8f\u3002<\/span><\/p>\n<figure id=\"attachment_4089\" aria-describedby=\"caption-attachment-4089\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4089\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-va-phuong-phap-luan-thuc-hien-kiem-toan-IT.png\" alt=\"Quy tr\u00ecnh v\u00e0 ph\u01b0\u01a1ng ph\u00e1p lu\u1eadn th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n IT\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-va-phuong-phap-luan-thuc-hien-kiem-toan-IT.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-va-phuong-phap-luan-thuc-hien-kiem-toan-IT-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-va-phuong-phap-luan-thuc-hien-kiem-toan-IT-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-va-phuong-phap-luan-thuc-hien-kiem-toan-IT-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-va-phuong-phap-luan-thuc-hien-kiem-toan-IT-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4089\" class=\"wp-caption-text\">IT\u5ba1\u8ba1\u6d41\u7a0b\u548c\u65b9\u6cd5\u3002<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8bbf\u8c08\uff1a\u91c7\u8bbf IT \u4eba\u5458\u548c\u6700\u7ec8\u7528\u6237\uff0c\u4ee5\u5168\u9762\u4e86\u89e3\u5b9e\u9645\u6d41\u7a0b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u89c2\u5bdf\uff1a\u89c2\u5bdf\u6570\u636e\u5907\u4efd\u7a0b\u5e8f\u548c\u670d\u52a1\u5668\u673a\u623f\u7684\u7269\u7406\u8bbf\u95ee\u63a7\u5236\u7b49\u6d3b\u52a8\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6587\u4ef6\u5ba1\u67e5\uff1a\u68c0\u67e5\u653f\u7b56\u6587\u4ef6\u3001\u7a0b\u5e8f\u3001\u7cfb\u7edf\u65e5\u5fd7\u6587\u4ef6\u548c\u53d8\u66f4\u7ba1\u7406\u62a5\u544a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u63a7\u5236\u6d4b\u8bd5\uff1a\u8bbe\u8ba1\u6709\u6548\u6027\u6d4b\u8bd5\uff1a\u786e\u5b9a\u63a7\u5236\u662f\u5426\u8bbe\u8ba1\u5f97\u5f53\uff0c\u80fd\u591f\u9884\u9632\u6216\u53d1\u73b0\u98ce\u9669\uff1b\u8fd0\u884c\u6709\u6548\u6027\u6d4b\u8bd5\uff1a\u9a8c\u8bc1\u63a7\u5236\u5728\u6574\u4e2a\u5ba1\u8ba1\u671f\u95f4\u662f\u5426\u5f97\u5230\u6709\u6548\u4e14\u4e00\u81f4\u7684\u8fd0\u884c\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Ky_thuat_kiem_toan_bang_may_tinh_CAATs_va_ung_dung_cong_cu\"><\/span><b>\u8ba1\u7b97\u673a\u5316\u5ba1\u8ba1\u6280\u672f\uff08CAAT\uff09\u548c\u5de5\u5177\u5e94\u7528<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">CAAT\uff08\u8ba1\u7b97\u673a\u8f85\u52a9\u5ba1\u8ba1\u6280\u672f\uff09\u662f IT \u5ba1\u8ba1\u4eba\u5458\u7528\u6765\u6536\u96c6\u6570\u636e\u3001\u5206\u6790\u4fe1\u606f\u548c\u6d4b\u8bd5\u81ea\u52a8\u5316\u63a7\u5236\u7684\u5de5\u5177\u548c\u6280\u672f\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u8ba1\u7b97\u673a\u8f85\u52a9\u5ba1\u8ba1\u6280\u672f\u5728\u4fe1\u606f\u6280\u672f\u5ba1\u8ba1\u4e2d\u7684\u5e94\u7528\u5b9e\u4f8b\u6c47\u603b\u8868\u3002<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>CAATs\u6280\u672f<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u4e3b\u8981\u76ee\u7684<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u4f1a\u8ba1\/\u5ba1\u8ba1\u5e94\u7528<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6570\u636e\u5206\u6790\u8f6f\u4ef6<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5206\u6790\u6574\u4e2a\u6570\u636e\u96c6\uff08100% \u4ea4\u6613\uff09\uff0c\u4ee5\u8bc6\u522b\u5f02\u5e38\u6216\u6b3a\u8bc8\u6a21\u5f0f\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7559\u610f\u5f02\u5e38\u5927\u989d\u7684\u4ea4\u6613\u3001\u5728\u8425\u4e1a\u65f6\u95f4\u4e4b\u5916\u6279\u51c6\u7684\u4ea4\u6613\uff0c\u5e76\u68c0\u67e5\u53d1\u7968\u53f7\u7801\u7684\u5b8c\u6574\u6027\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6d4b\u8bd5\u6570\u636e<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u901a\u8fc7\u7cfb\u7edf\u8fd0\u884c\u6d4b\u8bd5\u6570\u636e\uff08\u4f8b\u5982\uff0c\u5305\u542b\u65e0\u6548\u4ea7\u54c1\u4ee3\u7801\u3001\u9519\u8bef\u65e5\u671f\u7684\u53d1\u7968\uff09\uff0c\u4ee5\u67e5\u770b\u5e94\u7528\u7a0b\u5e8f\u63a7\u5236\u662f\u5426\u6b63\u5e38\u5de5\u4f5c\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u786e\u8ba4\u7cfb\u7edf\u4f1a\u62d2\u7edd\u4e0d\u7b26\u5408\u9884\u8bbe\u8f93\u5165\u63a7\u5236\u6761\u4ef6\u7684\u4ea4\u6613\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5d4c\u5165\u5f0f\u5ba1\u8ba1\u6a21\u5757<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5728\u751f\u4ea7\u7cfb\u7edf\u4e2d\u5b89\u88c5\u6a21\u5757\uff0c\u4ee5\u81ea\u52a8\u8bb0\u5f55\u9ad8\u98ce\u9669\u4ea4\u6613\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6301\u7eed\u76d1\u63a7\u7279\u6743\u7528\u6237\u8fdb\u884c\u7684\u4ea4\u6613\u6216\u8d85\u8fc7\u9608\u503c\u7684\u4ea4\u6613\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u521b\u5efa\u63a7\u5236\u6d41\u7a0b\u56fe<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4f7f\u7528\u8f6f\u4ef6\u5728\u7cfb\u7edf\u5185\u521b\u5efa\u81ea\u52a8\u5316\u6d41\u7a0b\u56fe\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e86\u89e3\u4f1a\u8ba1\u7cfb\u7edf\u7684\u5904\u7406\u903b\u8f91\u5bf9\u4e8e\u53d1\u73b0\u63a7\u5236\u673a\u5236\u4e2d\u7684\u8584\u5f31\u73af\u8282\u81f3\u5173\u91cd\u8981\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u4f7f\u7528\u8ba1\u7b97\u673a\u8f85\u52a9\u5ba1\u8ba1\u6280\u672f\u6709\u52a9\u4e8e\u63d0\u9ad8 IT \u5ba1\u8ba1\u7684\u6709\u6548\u6027\uff0c\u5e76\u786e\u4fdd\u5bf9\u5404\u79cd\u7535\u5b50\u6570\u636e\u8fdb\u884c\u8bc4\u4f30\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_3_Bao_cao_va_de_xuat_khuyen_nghi\"><\/span><b>\u7b2c\u4e09\u9636\u6bb5\uff1a\u62a5\u544a\u548c\u5efa\u8bae<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">IT\u5ba1\u8ba1\u7ed3\u679c\u5c06\u6c47\u603b\u6210\u4e00\u4efd\u5ba1\u8ba1\u62a5\u544a\u3002\u8be5\u62a5\u544a\u4e0d\u4ec5\u5e94\u5217\u51fa\u5ba1\u8ba1\u53d1\u73b0\uff0c\u8fd8\u5e94\u63d0\u4f9b\u5207\u5b9e\u53ef\u884c\u7684\u5efa\u8bae\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8c03\u67e5\u7ed3\u679c\uff1a\u8be6\u7ec6\u63cf\u8ff0\u4e86\u5185\u90e8\u63a7\u5236\u65b9\u9762\u7684\u7f3a\u9677\uff0c\u5305\u62ec\u5df2\u8bc6\u522b\u7684IT\u98ce\u9669\u3002\u4f8b\u5982\uff1a\u201c\u7cfb\u7edf\u53d8\u66f4\u63a7\u5236\u5728\u90e8\u7f72\u524d\u65e0\u9700\u4e8b\u5148\u83b7\u5f97\u4e1a\u52a1\u7528\u6237\u7684\u6279\u51c6\uff0c\u8fdd\u53cd\u4e86\u53d8\u66f4\u7ba1\u7406\u653f\u7b56\u3002\u201d<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5f71\u54cd\uff1a\u89e3\u91ca\u8c03\u67e5\u7ed3\u679c\u7684\u6f5c\u5728\u540e\u679c\uff0c\u7279\u522b\u662f\u5bf9\u4f1a\u8ba1\u6570\u636e\u5b8c\u6574\u6027\u548c\u9075\u5b88\u6cd5\u5f8b\u80fd\u529b\u7684\u5f71\u54cd\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5efa\u8bae\uff1a\u63d0\u51fa\u5177\u4f53\u63aa\u65bd\u4ee5\u89e3\u51b3\u8584\u5f31\u73af\u8282\u3002\u4f8b\u5982\uff1a\u201c\u8981\u6c42IT\u90e8\u95e8\u4fee\u8ba2\u53d8\u66f4\u7ba1\u7406\u6d41\u7a0b\uff0c\u589e\u52a0\u4e00\u4e2a\u81ea\u52a8\u7531\u9996\u5e2d\u4f1a\u8ba1\u5e08\u5ba1\u6279\u7684\u6b65\u9aa4\uff0c\u4ee5\u6db5\u76d6\u6240\u6709\u5f71\u54cd\u8d22\u52a1\u6570\u636e\u7684\u53d8\u66f4\u3002\u201d<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ung_dung_thuc_tien_cua_kiem_toan_cong_nghe_thong_tin_trong_nganh_ke_toan_%E2%80%93_kiem_toan_%E2%80%93_thue\"><\/span><b>IT\u5ba1\u8ba1\u5728\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u548c\u7a0e\u52a1\u9886\u57df\u7684\u5b9e\u9645\u5e94\u7528\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">IT\u5ba1\u8ba1\u662f\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u548c\u7a0e\u52a1\u7684\u5173\u952e\u73af\u8282\uff0c\u786e\u4fdd\u8d22\u52a1\u6570\u636e\u7684\u51c6\u786e\u6027\u3001\u5b8c\u6574\u6027\u548c\u5408\u6cd5\u5408\u89c4\u6027\u3002\u8fd9\u9879\u6d3b\u52a8\u8bc4\u4f30\u6574\u4f53IT\u63a7\u5236\u3001\u5e94\u7528\u63a7\u5236\u3001\u4f1a\u8ba1\u81ea\u52a8\u5316\u548c\u7535\u5b50\u53d1\u7968\uff0c\u6709\u52a9\u4e8e\u964d\u4f4e\u51fa\u9519\u98ce\u9669\u3001\u4f18\u5316\u8d22\u52a1\u62a5\u8868\u6d4b\u8bd5\u5e76\u786e\u4fdd\u7b26\u5408\u7535\u5b50\u7a0e\u52a1\u6cd5\u89c4\u3002\u540c\u65f6\uff0cIT\u5ba1\u8ba1\u901a\u8fc7\u5206\u6790\u6388\u6743\u3001\u7cfb\u7edf\u65e5\u5fd7\u548c\u4ea4\u6613\u6570\u636e\u6765\u68c0\u6d4b\u6b3a\u8bc8\u884c\u4e3a\uff0c\u6210\u4e3a\u4fdd\u62a4\u8d44\u4ea7\u3001\u58f0\u8a89\u548c\u6539\u5584\u516c\u53f8\u6cbb\u7406\u7684\u5173\u952e\u9632\u7ebf\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ung_dung_trong_kiem_toan_bao_cao_tai_chinh_kiem_soat_chung_CNTT_%E2%80%93_GCC\"><\/span><b>\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u5e94\u7528\uff08\u4fe1\u606f\u6280\u672f\u603b\u63a7\u5236 - \u6d77\u6e7e\u5408\u4f5c\u59d4\u5458\u4f1a\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u5e08\u800c\u8a00\uff0cIT\u5ba1\u8ba1\u4e2d\u5173\u4e8e\u901a\u7528\u8ba1\u7b97\u673a\u63a7\u5236\uff08GCC\uff09\u7684\u7ed3\u679c\u662f\u51b3\u5b9a\u5ba1\u8ba1\u65b9\u6cd5\u7684\u57fa\u7840\u3002\u901a\u7528\u8ba1\u7b97\u673a\u63a7\u5236\u5305\u62ec\u903b\u8f91\u8bbf\u95ee\u63a7\u5236\u3001\u53d8\u66f4\u63a7\u5236\u548c\u7cfb\u7edf\u5f00\u53d1\u63a7\u5236\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5982\u679cIT\u5ba1\u8ba1\u786e\u8ba4GCC\u8fd0\u884c\u6709\u6548\uff08\u4f8b\u5982\uff0c\u53ea\u6709\u6388\u6743\u4eba\u5458\u624d\u80fd\u8bbf\u95ee\u7cfb\u7edf\uff1b\u6240\u6709\u53d8\u66f4\u90fd\u7ecf\u8fc7\u5168\u9762\u6d4b\u8bd5\u548c\u6279\u51c6\uff09\uff0c\u5219\u5ba1\u8ba1\u5458\u53ef\u4ee5\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5c3d\u91cf\u51cf\u5c11\u57fa\u7840\u6d4b\u8bd5\uff1a\u4f9d\u9760\u81ea\u52a8\u5316\u5e94\u7528\u7a0b\u5e8f\u68c0\u67e5\uff0c\u800c\u4e0d\u662f\u624b\u52a8\u6d4b\u8bd5\u5927\u91cf\u4e8b\u52a1\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u589e\u5f3a\u4fe1\u5fc3\uff1a\u7cfb\u7edf\u6570\u636e\u8f93\u51fa\u7684\u53ef\u9760\u6027\u63d0\u9ad8\u4e86\uff0c\u4ece\u800c\u964d\u4f4e\u4e86\u5ba1\u8ba1\u98ce\u9669\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u53cd\u4e4b\uff0c\u5982\u679c\u5168\u5c40\u63a7\u5236\u4e2d\u5fc3\uff08GCC\uff09\u8584\u5f31\uff0c\u5ba1\u8ba1\u4eba\u5458\u5c06\u88ab\u8feb\u8ba4\u4e3a\u7cfb\u7edf\u4e0d\u53ef\u9760\uff0c\u5e76\u5fc5\u987b\u6267\u884c\u5e7f\u6cdb\u3001\u8017\u65f6\u4e14\u6210\u672c\u9ad8\u6602\u7684\u5b9e\u8d28\u6027\u6d4b\u8bd5\u3002IT\u5ba1\u8ba1\u63d0\u4f9b\u7684\u8bc1\u636e\u53ef\u4ee5\u8bc1\u660e\u8fd9\u4e00\u51b3\u5b9a\u7684\u5408\u7406\u6027\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Danh_gia_kiem_soat_ung_dung_Application_Controls_va_tu_dong_hoa_ke_toan\"><\/span><b>\u5e94\u7528\u63a7\u5236\u548c\u4f1a\u8ba1\u81ea\u52a8\u5316\u8bc4\u4f30<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5e94\u7528\u63a7\u5236\u662f\u6307\u4f1a\u8ba1\u8f6f\u4ef6\uff08\u4f8b\u5982ERP\u7cfb\u7edf\u3001\u9500\u552e\u8f6f\u4ef6\uff09\u4e2d\u9884\u5148\u7f16\u7a0b\u7684\u63a7\u5236\u63aa\u65bd\u3002IT\u5ba1\u8ba1\u4e3b\u8981\u8bc4\u4f30\u4e09\u79cd\u7c7b\u578b\u7684\u5e94\u7528\u63a7\u5236\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8f93\u5165\u63a7\u5236\uff1a\u786e\u4fdd\u6570\u636e\u8f93\u5165\u51c6\u786e\u5b8c\u6574\u3002\u4f8b\u5982\uff0c\u7cfb\u7edf\u4e0d\u5e94\u5141\u8bb8\u8f93\u5165\u665a\u4e8e\u5f53\u524d\u65e5\u671f\u7684\u4ea4\u6613\u65e5\u671f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5904\u7406\u63a7\u5236\uff1a\u786e\u4fdd\u6570\u636e\u5904\u7406\u51c6\u786e\u65e0\u8bef\u3002\u4f8b\u5982\uff0c\u6839\u636e\u5df2\u6ce8\u518c\u7684\u7a0e\u52a1\u8bc6\u522b\u53f7\u81ea\u52a8\u8ba1\u7b97\u589e\u503c\u7a0e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8f93\u51fa\u63a7\u5236\uff1a\u786e\u4fdd\u8f93\u51fa\u5185\u5bb9\uff08\u62a5\u544a\u3001\u6253\u5370\u4ef6\uff09\u51c6\u786e\u65e0\u8bef\uff0c\u5e76\u9001\u8fbe\u76f8\u5173\u4eba\u5458\u3002\u4f8b\u5982\uff0c\u5de5\u8d44\u62a5\u544a\u53ea\u6709\u5728\u83b7\u5f97\u6279\u51c6\u540e\u624d\u80fd\u6253\u5370\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">IT\u5ba1\u8ba1\u5229\u7528\u6d4b\u8bd5\u6570\u636e\u6280\u672f\u6765\u9a8c\u8bc1\u8fd9\u4e9b\u5e94\u7528\u7a0b\u5e8f\u63a7\u5236\u7684\u529f\u80fd\u3002\u8fd9\u786e\u4fdd\u4e86\u81ea\u52a8\u5316\u4f1a\u8ba1\u5206\u5f55\u7684\u51c6\u786e\u6027\uff0c\u4ece\u800c\u663e\u8457\u964d\u4f4e\u4e86\u8d22\u52a1\u62a5\u8868\u51fa\u9519\u7684\u98ce\u9669\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tac_dong_den_cong_tac_quan_tri_thue_va_hoa_don_dien_tu_e-Tax\"><\/span><b>\u5bf9\u7a0e\u52a1\u7ba1\u7406\u548c\u7535\u5b50\u53d1\u7968\uff08\u7535\u5b50\u7a0e\u52a1\uff09\u7684\u5f71\u54cd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5728\u7535\u5b50\u7a0e\u52a1\u65f6\u4ee3\uff0c\u4f7f\u7528\u7535\u5b50\u53d1\u7968\u5df2\u6210\u4e3a\u5f3a\u5236\u6027\u8981\u6c42\u3002\u4fe1\u606f\u6280\u672f\u5ba1\u8ba1\u5728\u4fdd\u62a4\u4f01\u4e1a\u514d\u53d7\u7a0e\u52a1\u5408\u89c4\u98ce\u9669\u65b9\u9762\u53d1\u6325\u7740\u81f3\u5173\u91cd\u8981\u7684\u4f5c\u7528\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53d1\u7968\u5b8c\u6574\u6027\uff1a\u9a8c\u8bc1\u5b58\u50a8\u7cfb\u7edf\u662f\u5426\u786e\u4fdd\u7535\u5b50\u53d1\u7968\u5728\u7ecf\u8fc7\u6570\u5b57\u7b7e\u540d\u5e76\u63d0\u4ea4\u7ed9\u7a0e\u52a1\u673a\u5173\u540e\u4e0d\u4f1a\u88ab\u7be1\u6539\uff08\u7b26\u5408\u7b2c 123\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 7 \u6761\u7684\u89c4\u5b9a\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f20\u8f93\u5b89\u5168\uff1a\u8bc4\u4f30\u4e0e\u7a0e\u52a1\u603b\u5c40\u95e8\u6237\u7f51\u7ad9\u8fde\u63a5\u8fc7\u7a0b\u4e2d\u7684\u5b89\u5168\u63a7\u5236\u63aa\u65bd\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6570\u636e\u5b58\u50a8\uff1a\u9a8c\u8bc1\u80fd\u5426\u68c0\u7d22\u548c\u5b58\u50a8\u89c4\u5b9a\u671f\u9650\uff08\u6839\u636e\u4f1a\u8ba1\u6cd5\uff0c\u901a\u5e38\u4e3a 10 \u5e74\uff09\u7684\u7535\u5b50\u53d1\u7968\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u901a\u8fc7\u52a0\u5f3aIT\u5ba1\u8ba1\u6765\u5f3a\u5316IT\u63a7\u5236\uff0c\u4f01\u4e1a\u53ef\u4ee5\u66f4\u6709\u4fe1\u5fc3\u9075\u5b88\u590d\u6742\u7684\u7535\u5b50\u7a0e\u52a1\u6cd5\u89c4\uff0c\u5e76\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u88ab\u5904\u7f5a\u7684\u53ef\u80fd\u6027\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_cua_kiem_toan_IT_trong_phat_hien_gian_lan_ke_toan_Fraud_Detection\"><\/span><b>IT\u5ba1\u8ba1\u4eba\u5458\u5728\u53d1\u73b0\u4f1a\u8ba1\u821e\u5f0a\u4e2d\u7684\u4f5c\u7528\uff08\u821e\u5f0a\u68c0\u6d4b\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6b3a\u8bc8\u884c\u4e3a\u901a\u5e38\u662f\u901a\u8fc7\u5229\u7528\u4fe1\u606f\u6280\u672f\u7cfb\u7edf\u4e2d\u7684\u6f0f\u6d1e\u6765\u5b9e\u73b0\u7684\u3002\u4fe1\u606f\u6280\u672f\u5ba1\u8ba1\u53ef\u4ee5\u901a\u8fc7\u4ee5\u4e0b\u65b9\u5f0f\u5e2e\u52a9\u68c0\u6d4b\u6b3a\u8bc8\u884c\u4e3a\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u804c\u8d23\u5206\u79bb (SoD) \u68c0\u67e5\uff1a\u5206\u6790\u4f1a\u8ba1\u7cfb\u7edf\u4e2d\u7684\u7528\u6237\u6743\u9650\uff0c\u4ee5\u786e\u5b9a\u662f\u5426\u6709\u4eba\u62e5\u6709\u8db3\u591f\u7684\u6743\u9650\u6765\u6267\u884c\u3001\u8bb0\u5f55\u548c\u6279\u51c6\u4ea4\u6613\uff08\u4f8b\u5982\uff0c\u521b\u5efa\u65b0\u4f9b\u5e94\u5546\u5e76\u6279\u51c6\u5411\u8be5\u4f9b\u5e94\u5546\u4ed8\u6b3e\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7cfb\u7edf\u65e5\u5fd7\u5206\u6790\uff1a\u4f7f\u7528\u5206\u6790\u5de5\u5177\u67e5\u627e\u5f02\u5e38\u6d3b\u52a8\uff08\u4f8b\u5982\uff0c\u5728\u5de5\u4f5c\u65f6\u95f4\u4e4b\u5916\u8bbf\u95ee\u6570\u636e\u3001\u53cd\u590d\u5c1d\u8bd5\u8bbf\u95ee\u5931\u8d25\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6570\u636e\u53d6\u8bc1\uff1a\u5e94\u7528 CAAT \u6280\u672f\u5206\u6790\u6574\u4e2a\u4ea4\u6613\u6570\u636e\uff0c\u5bfb\u627e\u6b3a\u8bc8\u6a21\u5f0f\uff08\u4f8b\u5982\uff0c\u4f7f\u7528\u672c\u798f\u7279\u5b9a\u5f8b\u7b97\u6cd5\u68c0\u67e5\u9996\u4f4d\u6570\u5b57\u7684\u5206\u5e03\uff09\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">IT\u5ba1\u8ba1\u662f\u4e00\u9879\u5148\u8fdb\u7684\u9632\u5fa1\u63aa\u65bd\uff0c\u53ef\u4ee5\u5e2e\u52a9\u516c\u53f8\u53ca\u65f6\u53d1\u73b0\u548c\u9884\u9632\u6b3a\u8bc8\u884c\u4e3a\uff0c\u4ece\u800c\u4fdd\u62a4\u8d44\u4ea7\u548c\u58f0\u8a89\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thach_thuc_va_xu_huong_phat_trien_cua_kiem_toan_IT_trong_tuong_lai\"><\/span><b>IT\u5ba1\u8ba1\u9762\u4e34\u7684\u6311\u6218\u548c\u672a\u6765\u8d8b\u52bf\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">IT\u5ba1\u8ba1\u9762\u4e34\u7740\u4e91\u8ba1\u7b97\u548c\u4eba\u5de5\u667a\u80fd\u5e26\u6765\u7684\u6311\u6218\uff0c\u56e0\u4e3a\u8bb8\u591a\u63a7\u5236\u63aa\u65bd\u90fd\u4ee5\u4f9b\u5e94\u5546\u4e3a\u4e2d\u5fc3\uff0c\u800c\u4e14\u4eba\u5de5\u667a\u80fd\u6a21\u578b\u7684\u900f\u660e\u5ea6\u548c\u51c6\u786e\u6027\u4e5f\u9700\u8981\u8bc4\u4f30\u3002\u56e0\u6b64\uff0c\u5bf9\u517c\u5177\u6280\u672f\u548c\u4f1a\u8ba1\/\u7a0e\u52a1\u4e13\u4e1a\u77e5\u8bc6\u7684IT\u5ba1\u8ba1\u5e08\u7684\u9700\u6c42\u65e5\u76ca\u589e\u957f\u3002\u8fd9\u9879\u5de5\u4f5c\u6d89\u53ca\u5ba1\u67e5\u5173\u952e\u63a7\u5236\u63aa\u65bd\uff0c\u4f8b\u5982\u903b\u8f91\u8bbf\u95ee\u63a7\u5236\u3001\u53d8\u66f4\u7ba1\u7406\u3001\u5907\u4efd\u548c\u6062\u590d\u3001\u4efb\u52a1\u5206\u79bb\u4ee5\u53ca\u7f51\u7edc\u5b89\u5168\uff0c\u4ee5\u786e\u4fdd\u4f1a\u8ba1\u6570\u636e\u7684\u5b89\u5168\u3001\u51c6\u786e\u548c\u5408\u89c4\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thach_thuc_trong_moi_truong_dien_toan_dam_may_Cloud_Computing_va_tri_tue_nhan_tao_AI\"><\/span><b>\u4e91\u8ba1\u7b97\u548c\u4eba\u5de5\u667a\u80fd (AI) \u73af\u5883\u9762\u4e34\u7684\u6311\u6218<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5411\u4e91\u8ba1\u7b97\u7684\u8f6c\u578b\u7ed9IT\u5ba1\u8ba1\u4eba\u5458\u5e26\u6765\u4e86\u91cd\u5927\u6311\u6218\u3002\u5728\u4e91\u6a21\u5f0f\u4e0b\uff0c\u8bb8\u591a\u7269\u7406\u63a7\u5236\u548c\u4e00\u822c\u63a7\u5236\uff08\u4f8b\u5982\u57fa\u7840\u8bbe\u65bd\u7ba1\u7406\uff09\u90fd\u8f6c\u79fb\u5230\u4e86\u4e91\u670d\u52a1\u63d0\u4f9b\u5546\uff08CSP\uff09\u624b\u4e2d\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u8303\u56f4\uff1a\u5ba1\u8ba1\u4eba\u5458\u4e0d\u80fd\u76f4\u63a5\u68c0\u67e5\u6570\u636e\u4e2d\u5fc3\uff0c\u5fc5\u987b\u4f9d\u8d56\u4e91\u670d\u52a1\u63d0\u4f9b\u5546 (CSP) \u63d0\u4f9b\u7684\u670d\u52a1\u7ec4\u7ec7\u63a7\u5236 (SOC) \u62a5\u544a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6570\u636e\u5408\u89c4\u6027\uff1a\u786e\u4fdd\u5b58\u50a8\u5728\u4e91\u7aef\u7684\u4f1a\u8ba1\u6570\u636e\u7b26\u5408\u8d8a\u5357\u5173\u4e8e\u6570\u636e\u5b58\u50a8\u5730\u7406\u4f4d\u7f6e\u7684\u6cd5\u5f8b\u89c4\u5b9a\u3002IT\u5ba1\u8ba1\u4eba\u5458\u9700\u8981\u6df1\u5165\u4e86\u89e3\u4e91\u670d\u52a1\u534f\u8bae\uff08SLA\uff09\u548c\u4e91\u5b89\u5168\u6807\u51c6\uff08\u4f8b\u5982\u4e91\u5b89\u5168\u8054\u76dfCSA\uff09\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4eba\u5de5\u667a\u80fd\u548c\u673a\u5668\u5b66\u4e60\u5728\u4e1a\u52a1\u6d41\u7a0b\u4e2d\u7684\u5e94\u7528\uff08\u4f8b\u5982\uff0c\u4eba\u5de5\u667a\u80fd\u81ea\u52a8\u5206\u7c7b\u53d1\u7968\u3001\u5efa\u8bae\u4f1a\u8ba1\u5206\u5f55\uff09\u4e5f\u8981\u6c42IT\u5ba1\u8ba1\u4eba\u5458\u5f00\u53d1\u65b0\u7684\u8bc4\u4f30\u65b9\u6cd5\u3002\u5fc5\u987b\u786e\u4fdd\u8fd9\u4e9b\u4eba\u5de5\u667a\u80fd\u6a21\u578b\u7684\u900f\u660e\u5ea6\u3001\u53ef\u89e3\u91ca\u6027\u548c\u5ba2\u89c2\u6027\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhu_cau_ve_nguon_nhan_luc_kiem_toan_vien_IT_chat_luong_cao_CISA\"><\/span><b>\u5bf9\u9ad8\u8d28\u91cfIT\u5ba1\u8ba1\u5e08\uff08CISA\uff09\u7684\u9700\u6c42<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5bf9\u9ad8\u7d20\u8d28IT\u5ba1\u8ba1\u5e08\u7684\u9700\u6c42\u6b63\u5728\u589e\u52a0\u3002\u56db\u5927\u5ba1\u8ba1\u516c\u53f8\u548c\u5927\u578b\u4f01\u4e1a\u90fd\u9700\u8981\u62e5\u6709\u4e13\u4e1a\u8ba4\u8bc1\u7684\u4eba\u624d\uff0c\u5c24\u5176\u662fISACA\u9881\u53d1\u7684CISA\uff08\u6ce8\u518c\u4fe1\u606f\u7cfb\u7edf\u5ba1\u8ba1\u5e08\uff09\u8ba4\u8bc1\u3002<\/span><\/p>\n<figure id=\"attachment_4090\" aria-describedby=\"caption-attachment-4090\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4090\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Thach-thuc-va-xu-huong-phat-trien-cua-kiem-toan-IT-trong-tuong-lai.png\" alt=\"Th\u00e1ch th\u1ee9c v\u00e0 xu h\u01b0\u1edbng ph\u00e1t tri\u1ec3n c\u1ee7a ki\u1ec3m to\u00e1n IT trong t\u01b0\u01a1ng lai\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Thach-thuc-va-xu-huong-phat-trien-cua-kiem-toan-IT-trong-tuong-lai.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Thach-thuc-va-xu-huong-phat-trien-cua-kiem-toan-IT-trong-tuong-lai-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Thach-thuc-va-xu-huong-phat-trien-cua-kiem-toan-IT-trong-tuong-lai-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Thach-thuc-va-xu-huong-phat-trien-cua-kiem-toan-IT-trong-tuong-lai-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Thach-thuc-va-xu-huong-phat-trien-cua-kiem-toan-IT-trong-tuong-lai-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4090\" class=\"wp-caption-text\">IT\u5ba1\u8ba1\u9762\u4e34\u7684\u6311\u6218\u548c\u672a\u6765\u8d8b\u52bf\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">IT\u5ba1\u8ba1\u4eba\u5458\u4e0d\u4ec5\u9700\u8981\u6280\u672f\u77e5\u8bc6\uff0c\u8fd8\u9700\u8981\u5bf9\u4f1a\u8ba1\u3001\u7a0e\u52a1\u548c\u4e1a\u52a1\u6d41\u7a0b\u6709\u900f\u5f7b\u7684\u4e86\u89e3\u3002\u4ed6\u4eec\u5e94\u5177\u5907\u4ee5\u4e0b\u80fd\u529b\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8de8\u90e8\u95e8\u6c9f\u901a\uff1a\u4e0e\u9996\u5e2d\u8d22\u52a1\u5b98 (CFO) \u548c\u9996\u5e2d\u6280\u672f\u5b98 (CIO) \u8fdb\u884c\u6c9f\u901a\uff0c\u63d0\u51fa\u5168\u9762\u7684\u63a7\u5236\u89e3\u51b3\u65b9\u6848\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5e94\u7528\u63a7\u5236\u6846\u67b6\uff1a\u638c\u63e1 COBIT \u548c ISO 27001\uff0c\u6309\u7167\u6807\u51c6\u5b9e\u65bd IT \u5ba1\u8ba1\u7a0b\u5e8f\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u4efb\u4f55\u60f3\u8981\u7ba1\u7406\u6570\u5b57\u5316\u73af\u5883\u98ce\u9669\u7684\u7ec4\u7ec7\u800c\u8a00\uff0c\u6295\u8d44\u57f9\u8bad\u548c\u53d1\u5c55IT\u5ba1\u8ba1\u56e2\u961f\u90fd\u662f\u4e00\u9879\u81f3\u5173\u91cd\u8981\u7684\u6218\u7565\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tom_tat_kiem_soat_CNTT_trong_ke_toan\"><\/span><b>\u4f1a\u8ba1\u4fe1\u606f\u6280\u672f\u63a7\u5236\u6982\u8ff0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u66f4\u6e05\u695a\u5730\u4e86\u89e3\u60c5\u51b5\uff0c\u8bf7\u8003\u8651IT\u5ba1\u8ba1\u5fc5\u987b\u6db5\u76d6\u7684\u65b9\u9762\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u63a7\u5236\u9886\u57df\u53ca\u5176\u4e0e\u4f1a\u8ba1\u6570\u636e\u5173\u7cfb\u6c47\u603b\u8868\u3002<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 27.5551%;\"><b>\u63a7\u5236\u533a<\/b><\/td>\n<td style=\"text-align: center; width: 27.1543%;\"><b>\u76ee\u6807\u63a7\u5236<\/b><\/td>\n<td style=\"text-align: center; width: 44.489%;\"><b>\u5bf9\u4f1a\u8ba1\u6570\u636e\u7684\u5f71\u54cd<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 27.5551%;\"><span style=\"font-weight: 400;\">\u903b\u8f91\u8bbf\u95ee\u63a7\u5236<\/span><\/td>\n<td style=\"text-align: center; width: 27.1543%;\"><span style=\"font-weight: 400;\">\u7528\u6237\u8bbf\u95ee\u63a7\u5236\uff0c\u5f3a\u5bc6\u7801\u7b56\u7565<\/span><\/td>\n<td style=\"text-align: center; width: 44.489%;\"><span style=\"font-weight: 400;\">\u9632\u6b62\u672a\u7ecf\u6388\u6743\u4fee\u6539\u4f1a\u8ba1\u8bb0\u5f55\u548c\u7535\u5b50\u6587\u6863\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 27.5551%;\"><span style=\"font-weight: 400;\">\u53d8\u9769\u7ba1\u7406<\/span><\/td>\n<td style=\"text-align: center; width: 27.1543%;\"><span style=\"font-weight: 400;\">\u68c0\u67e5\u3001\u6279\u51c6\u548c\u8bb0\u5f55\u7cfb\u7edf\u53d8\u66f4\u7684\u7a0b\u5e8f\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 44.489%;\"><span style=\"font-weight: 400;\">\u786e\u4fdd\u4f1a\u8ba1\u7cfb\u7edf\u7684\u8fde\u7eed\u6027\uff0c\u907f\u514d\u56e0\u4e0d\u53d7\u63a7\u5236\u7684\u8f6f\u4ef6\u66f4\u65b0\u800c\u5bfc\u81f4\u7684\u9519\u8bef\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 27.5551%;\"><span style=\"font-weight: 400;\">\u5907\u4efd\u548c\u6062\u590d<\/span><\/td>\n<td style=\"text-align: center; width: 27.1543%;\"><span style=\"font-weight: 400;\">\u5b9a\u671f\u5907\u4efd\u6570\u636e\u5e76\u8fdb\u884c\u707e\u96be\u6062\u590d\u6d4b\u8bd5\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 44.489%;\"><span style=\"font-weight: 400;\">\u786e\u4fdd\u4e8b\u4ef6\u53d1\u751f\u540e\u4f1a\u8ba1\u6570\u636e\u7684\u53ef\u7528\u6027\u548c\u5b8c\u6574\u6027\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 27.5551%; text-align: center;\"><span style=\"font-weight: 400;\">\u4efb\u52a1\u5206\u89e3\uff08SoD\uff09<\/span><\/td>\n<td style=\"width: 27.1543%; text-align: center;\"><span style=\"font-weight: 400;\">\u63a7\u5236\u7cfb\u7edf\u5185\u91cd\u53e0\u7684\u6743\u9650\u3002<\/span><\/td>\n<td style=\"width: 44.489%; text-align: center;\"><span style=\"font-weight: 400;\">\u9632\u6b62\u4e32\u901a\u6216\u6ee5\u7528\u804c\u6743\u9020\u6210\u7684\u4f1a\u8ba1\u821e\u5f0a\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 27.5551%; text-align: center;\"><span style=\"font-weight: 400;\">\u7f51\u7edc\u63a7\u5236<\/span><\/td>\n<td style=\"width: 27.1543%; text-align: center;\"><span style=\"font-weight: 400;\">\u9632\u706b\u5899\u3001\u5165\u4fb5\u68c0\u6d4b\u7cfb\u7edf\uff08IDS\/IPS\uff09<\/span><\/td>\n<td style=\"width: 44.489%; text-align: center;\"><span style=\"font-weight: 400;\">\u4fdd\u62a4\u4f1a\u8ba1\u4fe1\u606f\u7684\u673a\u5bc6\u6027\u548c\u5b8c\u6574\u6027\u514d\u53d7\u5916\u90e8\u5a01\u80c1\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">IT\u5ba1\u8ba1\u4eba\u5458\u5728\u8fdb\u884cIT\u5ba1\u8ba1\u65f6\uff0c\u5fc5\u987b\u6536\u96c6\u8db3\u591f\u7684\u8bc1\u636e\u6765\u5224\u65ad\u6bcf\u4e2a\u63a7\u5236\u9886\u57df\u7684\u6709\u6548\u6027\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">IT\u5ba1\u8ba1\u662f\u73b0\u4ee3\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u7684\u5173\u952e\u7ec4\u6210\u90e8\u5206\uff0c\u65e8\u5728\u786e\u4fdd\u6570\u5b57\u5316\u4f1a\u8ba1\u6570\u636e\u7684\u900f\u660e\u5ea6\u3001\u51c6\u786e\u6027\u548c\u5408\u6cd5\u5408\u89c4\u6027\u3002\u5b83\u8d85\u8d8a\u4e86\u7b80\u5355\u7684\u8ba1\u7b97\u673a\u6216\u7f51\u7edc\u68c0\u67e5\uff0c\u8bc4\u4f30\u6280\u672f\u73af\u5883\u4e2d\u7684\u8d22\u52a1\u548c\u4e1a\u52a1\u98ce\u9669\u3002\u4e13\u4e1a\u7684IT\u5ba1\u8ba1\u62a5\u544a\u80fd\u591f\u63d0\u4f9b\u5173\u4e8e\u5185\u90e8\u63a7\u5236\u7f3a\u9677\u7684\u6df1\u523b\u89c1\u89e3\uff0c\u6709\u52a9\u4e8e\u4fdd\u62a4\u8d44\u4ea7\u3001\u63d0\u9ad8\u8fd0\u8425\u6548\u7387\u5e76\u589e\u5f3a\u6295\u8d44\u8005\u4fe1\u5fc3\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u63d0\u9ad8\u8d22\u52a1\u7ba1\u7406\u6548\u7387\u548c\u6cd5\u5f8b\u5408\u89c4\u6027 <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\"> \u548c <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu-ke-toan-thue-tron-goi\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u5168\u989d\u7a0e\u52a1\u4f1a\u8ba1<\/span><\/a><span style=\"font-weight: 400;\"> \u6765\u81ea MAN\u2014\u2014\u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc\u3002\u6211\u4eec\u63d0\u4f9b\u5168\u65b9\u4f4d\u7684\u89e3\u51b3\u65b9\u6848\uff1a\u7a0e\u52a1\u5ba1\u8ba1\u3001\u8d22\u52a1\u62a5\u544a\u3001\u6210\u672c\u7ba1\u7406\u54a8\u8be2\u548c\u7a0e\u52a1\u5408\u89c4\u4f18\u5316\u3002MAN \u62e5\u6709\u4e00\u652f\u7ecf\u9a8c\u4e30\u5bcc\u7684\u4e13\u4e1a\u56e2\u961f\uff0c\u5e2e\u52a9\u4f01\u4e1a\u5ba1\u67e5\u548c\u4f18\u5316\u6210\u672c\u3001\u89c4\u907f\u6cd5\u5f8b\u98ce\u9669\uff0c\u5e76\u81ea\u4fe1\u5e94\u5bf9\u4efb\u4f55\u5ba1\u8ba1\u3002\u6211\u4eec\u6df1\u5165\u7684\u57f9\u8bad\u8bfe\u7a0b\u548c\u4e13\u4e1a\u7814\u8ba8\u4f1a\u5c06\u4e3a\u60a8\u63d0\u4f9b\u5b9e\u7528\u7684\u77e5\u8bc6\uff0c\u63d0\u5347\u60a8\u7684\u8d22\u52a1\u7ba1\u7406\u548c\u7a0e\u52a1\u4f1a\u8ba1\u80fd\u529b\u3002<\/span><\/p>\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 \u7684\u670d\u52a1\u8054\u7cfb\u4fe1\u606f<\/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;\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a43\u885719A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u624b\u673a\/\u624e\u6d1b\uff1a0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7535\u5b50\u90ae\u4ef6\uff1aman@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5185\u5bb9\u5236\u4f5c\uff1a\u5148\u751f <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u9ece\u9ec4\u5ba3<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 MAN \u2013 Master Accountant Network \u7684\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98\uff0c\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u548c\u8d22\u52a1\u54a8\u8be2\u7ecf\u9a8c\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"FAQ_%E2%80%93_Cau_hoi_thuong_gap_ve_kiem_toan_IT\"><\/span><b>\u5e38\u89c1\u95ee\u9898\u89e3\u7b54 \u2013 \u5173\u4e8e IT \u5ba1\u8ba1\u7684\u5e38\u89c1\u95ee\u9898<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_IT_khac_gi_so_voi_Kiem_toan_Bao_cao_Tai_chinh_truyen_thong\"><\/span>IT\u5ba1\u8ba1\u4e0e\u4f20\u7edf\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u6709\u4f55\u4e0d\u540c\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tIT \u5ba1\u8ba1\u8bc4\u4f30\u7684\u662f IT \u63a7\u5236\u7cfb\u7edf\uff0c\u5b83\u662f\u6570\u636e\u751f\u6210\u7684\u57fa\u7840\uff0c\u8fd9\u4e0e\u4f20\u7edf\u7684\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u4e0d\u540c\uff0c\u540e\u8005\u4fa7\u91cd\u4e8e\u5df2\u751f\u6210\u7684\u8d22\u52a1\u6570\u636e\u7684\u51c6\u786e\u6027\u3002                    <\/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_nao_can_thuc_hien_Kiem_toan_IT\"><\/span>\u54ea\u4e9b\u4f01\u4e1a\u9700\u8981\u8fdb\u884cIT\u5ba1\u8ba1\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u4efb\u4f55\u4f7f\u7528 IT \u5904\u7406\u5173\u952e\u8d22\u52a1\u4ea4\u6613\u7684\u4f01\u4e1a\u90fd\u9700\u8981\u8fdb\u884c IT \u5ba1\u8ba1\uff0c\u5c24\u5176\u662f\u90a3\u4e9b\u62e5\u6709\u590d\u6742 ERP \u7cfb\u7edf\u3001\u5927\u91cf\u7535\u5b50\u4ea4\u6613\u6216\u53d7\u4e25\u683c\u6cd5\u5f8b\u6cd5\u89c4\u7ea6\u675f\u7684\u516c\u53f8\u3002                    <\/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=\"Chung_chi_CISA_la_gi_va_co_vai_tro_nhu_the_nao_trong_Kiem_toan_IT\"><\/span>CISA\u8ba4\u8bc1\u662f\u4ec0\u4e48\uff1f\u5b83\u5728IT\u5ba1\u8ba1\u4e2d\u626e\u6f14\u4ec0\u4e48\u89d2\u8272\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u6ce8\u518c\u4fe1\u606f\u7cfb\u7edf\u5ba1\u8ba1\u5e08 (CISA) \u662f\u6700\u8d1f\u76db\u540d\u7684\u56fd\u9645\u8ba4\u8bc1\uff0c\u8bc1\u660e\u4e13\u4e1a\u4eba\u5458\u5177\u5907\u8bc4\u4f30\u3001\u8bbe\u8ba1\u3001\u63a7\u5236\u548c\u786e\u4fdd IT \u7cfb\u7edf\u5408\u89c4\u6027\u7684\u77e5\u8bc6\u548c\u6280\u80fd\u3002                    <\/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=\"Cac_khuon_kho_kiem_soat_pho_bien_nhat_duoc_su_dung_trong_Kiem_toan_IT_la_gi\"><\/span>IT\u5ba1\u8ba1\u4e2d\u6700\u5e38\u7528\u7684\u63a7\u5236\u6846\u67b6\u6709\u54ea\u4e9b\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u4e3b\u8981\u6846\u67b6\u5305\u62ec COBIT\uff08\u7528\u4e8e IT \u6cbb\u7406\u548c\u7ba1\u7406\uff09\u548c ISO\/IEC 27001\uff08\u7528\u4e8e\u4fe1\u606f\u5b89\u5168\u7ba1\u7406\u4f53\u7cfb\uff09\u3002                    <\/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=\"Kiem_toan_IT_co_giup_phat_hien_gian_lan_ke_toan_khong\"><\/span>IT\u5ba1\u8ba1\u80fd\u5426\u5e2e\u52a9\u53d1\u73b0\u4f1a\u8ba1\u6b3a\u8bc8\u884c\u4e3a\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u662f\u7684\uff0cIT \u5ba1\u8ba1\u901a\u8fc7\u5206\u6790\u7528\u6237\u6388\u6743\uff08\u804c\u8d23\u5206\u79bb\uff09\u548c\u4f7f\u7528\u9ad8\u7ea7\u6570\u636e\u5206\u6790\u6280\u672f\uff08\u8ba1\u7b97\u673a\u8f85\u52a9\u5ba1\u8ba1\u6280\u672f\uff09\u6765\u67e5\u627e\u5f02\u5e38\u4ea4\u6613\uff0c\u4ece\u800c\u5e2e\u52a9\u68c0\u6d4b\u6b3a\u8bc8\u884c\u4e3a\u3002                    <\/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=\"Kiem_toan_IT_xu_ly_thach_thuc_tu_Dien_toan_Dam_may_Cloud_nhu_the_nao\"><\/span>IT\u5ba1\u8ba1\u4eba\u5458\u5982\u4f55\u5e94\u5bf9\u4e91\u8ba1\u7b97\u5e26\u6765\u7684\u6311\u6218\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tIT \u5ba1\u8ba1\u4eba\u5458\u901a\u8fc7\u8bc4\u4f30\u670d\u52a1\u63d0\u4f9b\u5546\u7684 SOC\uff08\u5185\u90e8\u5ba1\u8ba1\uff09\u62a5\u544a\u548c\u5ba1\u67e5 SLA \u5408\u540c\u4e2d\u7684\u5408\u89c4\u6761\u6b3e\u6765\u5e94\u5bf9\u4e91\u6311\u6218\u3002                    <\/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\": \"Ki\u1ec3m to\u00e1n IT kh\u00e1c g\u00ec so v\u1edbi Ki\u1ec3m to\u00e1n B\u00e1o c\u00e1o T\u00e0i ch\u00ednh truy\u1ec1n th\u1ed1ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ki\u1ec3m to\u00e1n IT \u0111\u00e1nh gi\u00e1 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t CNTT l\u00e0 n\u1ec1n t\u1ea3ng s\u1ea3n xu\u1ea5t ra d\u1eef li\u1ec7u, kh\u00e1c v\u1edbi Ki\u1ec3m to\u00e1n BCTC truy\u1ec1n th\u1ed1ng t\u1eadp trung v\u00e0o t\u00ednh trung th\u1ef1c c\u1ee7a c\u00e1c s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c t\u1ea1o ra.\"\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 n\u00e0o c\u1ea7n th\u1ef1c hi\u1ec7n Ki\u1ec3m to\u00e1n IT?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"M\u1ecdi doanh nghi\u1ec7p s\u1eed d\u1ee5ng CNTT \u0111\u1ec3 x\u1eed l\u00fd giao d\u1ecbch t\u00e0i ch\u00ednh quan tr\u1ecdng \u0111\u1ec1u c\u1ea7n Ki\u1ec3m to\u00e1n IT, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c c\u00f4ng ty c\u00f3 h\u1ec7 th\u1ed1ng ERP ph\u1ee9c t\u1ea1p, giao d\u1ecbch \u0111i\u1ec7n t\u1eed l\u1edbn ho\u1eb7c ch\u1ecbu s\u1ef1 qu\u1ea3n l\u00fd ph\u00e1p l\u00fd nghi\u00eam ng\u1eb7t.\"\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\": \"Ch\u1ee9ng ch\u1ec9 CISA l\u00e0 g\u00ec v\u00e0 c\u00f3 vai tr\u00f2 nh\u01b0 th\u1ebf n\u00e0o trong Ki\u1ec3m to\u00e1n IT?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"CISA (Certified Information Systems Auditor) l\u00e0 ch\u1ee9ng ch\u1ec9 qu\u1ed1c t\u1ebf uy t\u00edn nh\u1ea5t, ch\u1ee9ng nh\u1eadn chuy\u00ean gia c\u00f3 \u0111\u1ee7 ki\u1ebfn th\u1ee9c v\u00e0 k\u1ef9 n\u0103ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1, thi\u1ebft k\u1ebf ki\u1ec3m so\u00e1t v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh tu\u00e2n th\u1ee7 c\u1ee7a h\u1ec7 th\u1ed1ng CNTT.\"\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\": \"C\u00e1c khu\u00f4n kh\u1ed5 ki\u1ec3m so\u00e1t ph\u1ed5 bi\u1ebfn nh\u1ea5t \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong Ki\u1ec3m to\u00e1n IT l\u00e0 g\u00ec?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00e1c khu\u00f4n kh\u1ed5 ch\u00ednh bao g\u1ed3m COBIT (cho Qu\u1ea3n tr\u1ecb v\u00e0 Qu\u1ea3n l\u00fd CNTT) v\u00e0 ISO\/IEC 27001 (cho H\u1ec7 th\u1ed1ng Qu\u1ea3n l\u00fd An ninh Th\u00f4ng tin).\"\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\": \"Ki\u1ec3m to\u00e1n IT c\u00f3 gi\u00fap ph\u00e1t hi\u1ec7n gian l\u1eadn k\u1ebf to\u00e1n kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3, Ki\u1ec3m to\u00e1n IT gi\u00fap ph\u00e1t hi\u1ec7n gian l\u1eadn th\u00f4ng qua vi\u1ec7c ph\u00e2n t\u00edch quy\u1ec1n h\u1ea1n ng\u01b0\u1eddi d\u00f9ng (SoD) v\u00e0 s\u1eed d\u1ee5ng c\u00e1c k\u1ef9 thu\u1eadt ph\u00e2n t\u00edch d\u1eef li\u1ec7u chuy\u00ean s\u00e2u (CAATs) \u0111\u1ec3 t\u00ecm ki\u1ebfm giao d\u1ecbch b\u1ea5t th\u01b0\u1eddng.\"\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\": \"Ki\u1ec3m to\u00e1n IT x\u1eed l\u00fd th\u00e1ch th\u1ee9c t\u1eeb \u0110i\u1ec7n to\u00e1n \u0110\u00e1m m\u00e2y (Cloud) nh\u01b0 th\u1ebf n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ki\u1ec3m to\u00e1n IT x\u1eed l\u00fd th\u00e1ch th\u1ee9c Cloud b\u1eb1ng c\u00e1ch \u0111\u00e1nh gi\u00e1 B\u00e1o c\u00e1o SOC (ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u1ee7a nh\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5) v\u00e0 xem x\u00e9t c\u00e1c \u0111i\u1ec1u kho\u1ea3n tu\u00e2n th\u1ee7 trong h\u1ee3p \u0111\u1ed3ng SLA.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n<button class=\"rank-math-content-ai-tooltip\">\u4eba\u5de5\u667a\u80fd\u9a71\u52a8\u7684\u7b80\u5316<\/button><\/p>","protected":false},"excerpt":{"rendered":"<p>Ki\u1ec3m to\u00e1n IT l\u00e0 quy tr\u00ecnh \u0111\u00e1nh gi\u00e1 \u0111\u1ed9c l\u1eadp c\u00e1c h\u1ec7 th\u1ed1ng, c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng v\u00e0 ho\u1ea1t \u0111\u1ed9ng CNTT c\u1ee7a doanh nghi\u1ec7p. M\u1ee5c ti\u00eau l\u00e0 \u0111\u1ea3m b\u1ea3o h\u1ec7 th\u1ed1ng b\u1ea3o v\u1ec7 t\u00e0i s\u1ea3n hi\u1ec7u qu\u1ea3, duy tr\u00ec t\u00ednh to\u00e0n v\u1eb9n v\u00e0 \u0111\u1ed9 tin c\u1eady c\u1ee7a d\u1eef li\u1ec7u k\u1ebf to\u00e1n, v\u1eadn h\u00e0nh \u0111\u00fang quy [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4087,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4084","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4084","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=4084"}],"version-history":[{"count":3,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4084\/revisions"}],"predecessor-version":[{"id":4542,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4084\/revisions\/4542"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4087"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4084"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4084"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4084"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}