{"id":4363,"date":"2025-12-30T18:42:32","date_gmt":"2025-12-31T01:42:32","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4363"},"modified":"2025-12-30T18:42:52","modified_gmt":"2025-12-31T01:42:52","slug":"kiem-toan-nganh-cong-nghe","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-nganh-cong-nghe\/","title":{"rendered":"\u6280\u672f\u884c\u4e1a\u5ba1\u8ba1\uff1a\u98ce\u9669\u63a7\u5236\u548c\u63d0\u9ad8IT\u7cfb\u7edf\u53ef\u9760\u6027\u7684\u5173\u952e\u3002"},"content":{"rendered":"<p>IT\u5ba1\u8ba1\u4e0d\u518d\u4ec5\u4ec5\u662f\u6280\u672f\u8981\u6c42\uff0c\u800c\u5df2\u6210\u4e3a\u73b0\u4ee3\u4f01\u4e1a\u7ba1\u7406\u7684\u57fa\u77f3\u3002 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Cong-nghe-thong-tin\/Nghi-dinh-13-2023-ND-CP-bao-ve-du-lieu-ca-nhan-465185.aspx\" target=\"_blank\" rel=\"noopener\">\u7b2c13\/2023\/ND-CP\u53f7\u6cd5\u4ee4<\/a>\u5904\u7406\u654f\u611f\u6570\u636e\u7684\u7ec4\u7ec7\u5fc5\u987b\u5efa\u7acb\u5b9a\u671f\u4fe1\u606f\u5b89\u5168\u63a7\u5236\u548c\u8bc4\u4f30\u673a\u5236\uff0c\u4ee5\u907f\u514d\u6cd5\u5f8b\u98ce\u9669\u3002IT\u5ba1\u8ba1\u4e0d\u4ec5\u53ef\u4ee5\u4fdd\u62a4\u6570\u5b57\u8d44\u4ea7\uff0c\u8fd8\u53ef\u4ee5\u4f5c\u4e3a\u8bc1\u660e\u8d22\u52a1\u62a5\u544a\u900f\u660e\u5ea6\u7684\u57fa\u7840\uff0c\u5c24\u5176\u662f\u5728\u57fa\u4e8eERP\u548c\u4e91\u8ba1\u7b97\u7684\u4f1a\u8ba1\u7cfb\u7edf\u73af\u5883\u4e0b\u3002<\/p>\n<p>\u5b9e\u9645\u4e0a\uff0cIT \u7cfb\u7edf\u4e2d\u7684\u9519\u8bef\u53ef\u80fd\u4f1a\u5bf9\u8d8a\u5357\u5ba1\u8ba1\u51c6\u5219 (VSA) \u4e0b\u7684\u8d22\u52a1\u62a5\u544a\u6784\u6210\u91cd\u5927\u98ce\u9669\u3002 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Thong-tu-214-2012-TT-BTC-he-thong-chuan-muc-kiem-toan-Viet-Nam-179084.aspx\" target=\"_blank\" rel=\"noopener\">\u901a\u51fd 214\/2012\/TT-BTC<\/a>\u6280\u672f\u884c\u4e1a\u5ba1\u8ba1\u6709\u52a9\u4e8e\u8bc4\u4f30\u6570\u636e\u5b8c\u6574\u6027\uff0c\u4ece\u800c\u786e\u4fdd\u8d44\u4ea7\u8d1f\u503a\u8868\u6570\u636e\u4e0d\u53d7\u7cfb\u7edf\u6f0f\u6d1e\u6216\u6280\u672f\u6b3a\u8bc8\u7684\u5f71\u54cd\u3002\u672c\u6587\u4e3a\u4f01\u4e1a\u5728\u6570\u5b57\u5316\u8f6c\u578b\u8fc7\u7a0b\u4e2d\u4e3b\u52a8\u7ba1\u7406\u98ce\u9669\u63d0\u4f9b\u4e86\u5168\u9762\u7684\u89c6\u89d2\u3002<\/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 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=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" 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>IT\u5ba1\u8ba1\u4e0e\u8d22\u52a1\u5ba1\u8ba1\u4e4b\u95f4\u7684\u5bc6\u5207\u5173\u7cfb<\/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\/zh\/kiem-toan-nganh-cong-nghe\/#Pham_vi_va_cac_linh_vuc_trong_tam_cua_kiem_toan_nganh_cong_nghe\" >\u6280\u672f\u884c\u4e1a\u5ba1\u8ba1\u7684\u8303\u56f4\u548c\u91cd\u70b9\u9886\u57df\u3002<\/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\/zh\/kiem-toan-nganh-cong-nghe\/#Kiem_toan_ha_tang_CNTT_va_mang_IT_Infrastructure\" >IT\u57fa\u7840\u8bbe\u65bd\u548c\u7f51\u7edc\u5ba1\u8ba1<\/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\/zh\/kiem-toan-nganh-cong-nghe\/#Kiem_toan_ung_dung_va_phan_mem_Application_Audit\" 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>\u65b0\u8d8b\u52bf\uff1a\u4eba\u5de5\u667a\u80fd\u548c\u6570\u636e\u5206\u6790\u5728\u79d1\u6280\u884c\u4e1a\u5ba1\u8ba1\u4e2d\u7684\u5e94\u7528<\/a><\/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\/zh\/kiem-toan-nganh-cong-nghe\/#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-14\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-nganh-cong-nghe\/#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-15\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-nganh-cong-nghe\/#Cau_hoi_thuong_gap_ve_kiem_toan_nganh_cong_nghe\" >\u5173\u4e8e\u79d1\u6280\u884c\u4e1a\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-16\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-nganh-cong-nghe\/#Kiem_toan_IT_va_kiem_toan_tai_chinh_co_bat_buoc_phai_thuc_hien_cung_nhau_khong\" >IT\u5ba1\u8ba1\u548c\u8d22\u52a1\u5ba1\u8ba1\u662f\u5426\u5fc5\u987b\u540c\u65f6\u8fdb\u884c\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-nganh-cong-nghe\/#Chi_phi_thuc_hien_kiem_toan_IT_co_cao_khong\" >IT\u5ba1\u8ba1\u8d39\u7528\u662f\u591a\u5c11\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-nganh-cong-nghe\/#Doanh_nghiep_nho_co_can_thuc_hien_khong\" >\u5c0f\u4f01\u4e1a\u9700\u8981\u8fd9\u6837\u505a\u5417\uff1f<\/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\/zh\/kiem-toan-nganh-cong-nghe\/#Kiem_toan_nganh_cong_nghe_co_bao_gom_danh_gia_an_toan_du_lieu_va_bao_mat_thong_tin_khong\" >\u79d1\u6280\u884c\u4e1a\u7684\u5ba1\u8ba1\u662f\u5426\u5305\u62ec\u6570\u636e\u5b89\u5168\u548c\u4fe1\u606f\u9690\u79c1\u8bc4\u4f30\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-nganh-cong-nghe\/#Ket_qua_kiem_toan_IT_co_ho_tro_doanh_nghiep_khi_thanh_tra_hoac_goi_von_khong\" >IT\u5ba1\u8ba1\u7ed3\u679c\u80fd\u5426\u5e2e\u52a9\u4f01\u4e1a\u8fdb\u884c\u68c0\u67e5\u6216\u7b79\u6b3e\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Kiem_toan_nganh_cong_nghe_la_gi_Khung_phap_ly_va_chuan_muc_ap_dung\"><\/span><b>\u4ec0\u4e48\u662f\u79d1\u6280\u884c\u4e1a\u5ba1\u8ba1\uff1f\u5176\u6cd5\u5f8b\u6846\u67b6\u548c\u9002\u7528\u6807\u51c6\u662f\u4ec0\u4e48\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6280\u672f\u884c\u4e1a\u5ba1\u8ba1\u662f\u5bf9\u7ec4\u7ec7\u5185\u90e8IT\u57fa\u7840\u8bbe\u65bd\u3001\u5e94\u7528\u7a0b\u5e8f\u548c\u4e1a\u52a1\u6d41\u7a0b\u7684\u63a7\u5236\u8fdb\u884c\u7cfb\u7edf\u6027\u68c0\u67e5\u548c\u8bc4\u4f30\u3002\u5176\u6838\u5fc3\u76ee\u6807\u662f\u786e\u4fddIT\u7cfb\u7edf\u5728\u4efb\u4f55\u60c5\u51b5\u4e0b\u90fd\u80fd\u6709\u6548\u652f\u6301\u4f01\u4e1a\u7684\u6218\u7565\u76ee\u6807\uff0c\u540c\u65f6\u4fdd\u62a4\u8d44\u4ea7\u5e76\u7ef4\u62a4\u6570\u636e\u5b8c\u6574\u6027\u3002<\/span><\/p>\n<figure id=\"attachment_4365\" aria-describedby=\"caption-attachment-4365\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4365\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-nganh-cong-nghe-la-gi_-Khung-phap-ly-va-chuan-muc-ap-dung.jpg\" alt=\"Ki\u1ec3m to\u00e1n ng\u00e0nh c\u00f4ng ngh\u1ec7 l\u00e0 g\u00ec_ Khung ph\u00e1p l\u00fd v\u00e0 chu\u1ea9n m\u1ef1c \u00e1p d\u1ee5ng\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-nganh-cong-nghe-la-gi_-Khung-phap-ly-va-chuan-muc-ap-dung.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-nganh-cong-nghe-la-gi_-Khung-phap-ly-va-chuan-muc-ap-dung-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-nganh-cong-nghe-la-gi_-Khung-phap-ly-va-chuan-muc-ap-dung-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-nganh-cong-nghe-la-gi_-Khung-phap-ly-va-chuan-muc-ap-dung-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-nganh-cong-nghe-la-gi_-Khung-phap-ly-va-chuan-muc-ap-dung-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4365\" class=\"wp-caption-text\">\u4ec0\u4e48\u662f\u79d1\u6280\u884c\u4e1a\u5ba1\u8ba1\uff1f\u5176\u6cd5\u5f8b\u6846\u67b6\u548c\u9002\u7528\u6807\u51c6\u662f\u4ec0\u4e48\uff1f<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u5728\u8d8a\u5357\uff0c\u8fd9\u9879\u6d3b\u52a8\u53d7\u4f17\u591a\u6cd5\u5f8b\u6587\u4ef6\u548c\u56fd\u9645\u6807\u51c6\u7684\u7ea6\u675f\u3002\u900f\u5f7b\u7406\u89e3\u8fd9\u4e9b\u6cd5\u5f8b\u6846\u67b6\u662f\u5f00\u5c55\u51c6\u786e\u6280\u672f\u884c\u4e1a\u5ba1\u8ba1\u7684\u5148\u51b3\u6761\u4ef6\uff0c\u4e5f\u662f\u786e\u4fdd\u7ec4\u7ec7\u673a\u6784\u6700\u9ad8\u7a0b\u5ea6\u5408\u89c4\u7684\u524d\u63d0\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u76f8\u5173\u6cd5\u5f8b\u6587\u4ef6\u548c\u6807\u51c6\u6c47\u603b\u8868<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u4e0d\u3002<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u6587\u672c\/\u6807\u51c6<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u4e3b\u8981\u8c03\u6574<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2015\u5e74\u7f51\u7edc\u5b89\u5168\u6cd5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5173\u4e8e\u786e\u4fdd\u7f51\u7edc\u5b89\u5168\u548c\u7ec4\u7ec7\u8d23\u4efb\u7684\u6cd5\u89c4\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d8a\u5357\u5ba1\u8ba1\u51c6\u5219\u7b2c315\u53f7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u901a\u8fc7\u4fe1\u606f\u6280\u672f\u7cfb\u7edf\u8bc6\u522b\u548c\u8bc4\u4f30\u91cd\u5927\u9519\u62a5\u98ce\u9669\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c13\/2023\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e2a\u4eba\u6570\u636e\u4fdd\u62a4\u6761\u4f8b\u53ca\u5f71\u54cd\u8bc4\u4f30\u8d23\u4efb\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">COBIT\u6cbb\u7406\u6846\u67b6<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u9002\u7528\u4e8eIT\u5ba1\u8ba1\u4eba\u5458\u7684\u901a\u7528IT\u6cbb\u7406\u548c\u7ba1\u7406\u6846\u67b6\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">ISO\/IEC 27001<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4fe1\u606f\u5b89\u5168\u7ba1\u7406\u4f53\u7cfb\uff08ISMS\uff09\u56fd\u9645\u6807\u51c6\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Tai_sao_doanh_nghiep_can_thuc_hien_kiem_toan_nganh_cong_nghe_dinh_ky\"><\/span><b>\u4e3a\u4ec0\u4e48\u79d1\u6280\u884c\u4e1a\u7684\u4f01\u4e1a\u9700\u8981\u5b9a\u671f\u8fdb\u884c\u5ba1\u8ba1\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5728\u7f51\u7edc\u72af\u7f6a\u65e5\u76ca\u7316\u7357\u7684\u80cc\u666f\u4e0b\uff0c\u5f00\u5c55\u6280\u672f\u884c\u4e1a\u5ba1\u8ba1\u6709\u52a9\u4e8e\u4f01\u4e1a\u53ca\u65e9\u53d1\u73b0\u7f51\u7edc\u548c\u5b89\u5168\u7cfb\u7edf\u4e2d\u7684\u6f0f\u6d1e\u3002\u8fd9\u5bf9\u4e8e\u91d1\u878d\u673a\u6784\u3001\u94f6\u884c\u548c\u7535\u5b50\u5546\u52a1\u4f01\u4e1a\u5c24\u4e3a\u91cd\u8981\uff0c\u56e0\u4e3a\u8fd9\u4e9b\u673a\u6784\u7684\u5ba2\u6237\u6570\u636e\u4ef7\u503c\u8fde\u57ce\uff0c\u4e5f\u662f\u7f51\u7edc\u653b\u51fb\u7684\u4e3b\u8981\u76ee\u6807\u3002<\/span><\/p>\n<figure id=\"attachment_4367\" aria-describedby=\"caption-attachment-4367\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4367\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tai-sao-doanh-nghiep-can-thuc-hien-kiem-toan-nganh-cong-nghe-dinh-ky.jpg\" alt=\"T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n ng\u00e0nh c\u00f4ng ngh\u1ec7 \u0111\u1ecbnh k\u1ef3\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tai-sao-doanh-nghiep-can-thuc-hien-kiem-toan-nganh-cong-nghe-dinh-ky.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tai-sao-doanh-nghiep-can-thuc-hien-kiem-toan-nganh-cong-nghe-dinh-ky-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tai-sao-doanh-nghiep-can-thuc-hien-kiem-toan-nganh-cong-nghe-dinh-ky-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tai-sao-doanh-nghiep-can-thuc-hien-kiem-toan-nganh-cong-nghe-dinh-ky-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tai-sao-doanh-nghiep-can-thuc-hien-kiem-toan-nganh-cong-nghe-dinh-ky-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4367\" class=\"wp-caption-text\">\u4e3a\u4ec0\u4e48\u79d1\u6280\u884c\u4e1a\u7684\u4f01\u4e1a\u9700\u8981\u5b9a\u671f\u8fdb\u884c\u5ba1\u8ba1\uff1f<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u9664\u4e86\u5b89\u5168\u6027\u4e4b\u5916\uff0c\u6280\u672f\u884c\u4e1a\u5ba1\u8ba1\u8fd8\u5173\u6ce8IT\u6295\u8d44\u7684\u6548\u7387\u3002\u5ba1\u8ba1\u4eba\u5458\u5e2e\u52a9\u8bc6\u522b\u74f6\u9888\uff0c\u4ece\u800c\u63d0\u51fa\u4f18\u5316\u8fd0\u8425\u6d41\u7a0b\u548c\u964d\u4f4e\u4e0d\u5fc5\u8981\u6280\u672f\u6210\u672c\u7684\u5efa\u8bae\u3002\u8fd9\u6709\u52a9\u4e8e\u4f01\u4e1a\u907f\u514d\u5728\u4f4e\u6548\u7684ERP\u7cfb\u7edf\u4e0a\u6d6a\u8d39\u8d44\u6e90\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Moi_lien_he_mat_thiet_giua_IT_Audit_va_Kiem_toan_tai_chinh\"><\/span><b>IT\u5ba1\u8ba1\u4e0e\u8d22\u52a1\u5ba1\u8ba1\u4e4b\u95f4\u7684\u5bc6\u5207\u5173\u7cfb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6839\u636eVSA 315\uff0c\u8d22\u52a1\u5ba1\u8ba1\u5e08\u5fc5\u987b\u5bf9\u88ab\u5ba1\u8ba1\u5b9e\u4f53\u7684IT\u73af\u5883\u6709\u900f\u5f7b\u7684\u4e86\u89e3\u3002\u5982\u679cIT\u4e00\u822c\u63a7\u5236\uff08ITGC\uff09\u4e0d\u53ef\u9760\uff0c\u4ece\u4f1a\u8ba1\u8f6f\u4ef6\u4e2d\u63d0\u53d6\u7684\u8d22\u52a1\u6570\u636e\u7684\u51c6\u786e\u6027\u5c31\u4f1a\u53d7\u5230\u8d28\u7591\u3002\u56e0\u6b64\uff0c\u79d1\u6280\u884c\u4e1a\u7684\u5ba1\u8ba1\u5e08\u626e\u6f14\u7740\u6240\u6709\u6570\u5b57\u7ecf\u6d4e\u4ea4\u6613\u771f\u5b9e\u6027\u7684\u201c\u628a\u5173\u4eba\u201d\u89d2\u8272\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Pham_vi_va_cac_linh_vuc_trong_tam_cua_kiem_toan_nganh_cong_nghe\"><\/span><b>\u6280\u672f\u884c\u4e1a\u5ba1\u8ba1\u7684\u8303\u56f4\u548c\u91cd\u70b9\u9886\u57df\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6280\u672f\u884c\u4e1a\u5ba1\u8ba1\u7684\u8303\u56f4\u975e\u5e38\u5e7f\u6cdb\uff0c\u6db5\u76d6\u4ece\u7269\u7406\u57fa\u7840\u8bbe\u65bd\u5230\u8f6f\u4ef6\u7b97\u6cd5\u7684\u65b9\u65b9\u9762\u9762\u3002\u4f01\u4e1a\u53ef\u4ee5\u6839\u636e\u81ea\u8eab\u5177\u4f53\u9700\u6c42\uff0c\u9009\u62e9\u5168\u9762\u5ba1\u8ba1\u6216\u4e13\u9898\u5ba1\u8ba1\u6765\u4f18\u5316\u6210\u672c\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_ha_tang_CNTT_va_mang_IT_Infrastructure\"><\/span><b>IT\u57fa\u7840\u8bbe\u65bd\u548c\u7f51\u7edc\u5ba1\u8ba1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8be5\u9886\u57df\u8bc4\u4f30\u670d\u52a1\u5668\u3001\u5b58\u50a8\u8bbe\u5907\u548c\u5185\u90e8\u7f51\u7edc\u7cfb\u7edf\u7684\u7a33\u5b9a\u6027\u3002\u5ba1\u8ba1\u4eba\u5458\u5c06\u68c0\u67e5\u7f51\u7edc\u62d3\u6251\u56fe\u3001\u9632\u706b\u5899\u914d\u7f6e\u548c\u8fdc\u7a0b\u8fde\u63a5\u534f\u8bae\uff0c\u4ee5\u5f7b\u5e95\u9632\u6b62\u672a\u7ecf\u6388\u6743\u7684\u5916\u90e8\u8bbf\u95ee\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_ung_dung_va_phan_mem_Application_Audit\"><\/span><b>\u5e94\u7528\u548c\u8f6f\u4ef6\u5ba1\u8ba1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u91cd\u70b9\u5728\u4e8e\u6838\u5fc3\u8f6f\u4ef6\uff0c\u4f8b\u5982\u4f01\u4e1a\u8d44\u6e90\u8ba1\u5212\uff08ERP\uff09\u7cfb\u7edf\uff08SAP\u3001Oracle\u3001Dynamics\uff09\u6216\u5b9a\u5236\u5f00\u53d1\u7684\u5e94\u7528\u7a0b\u5e8f\u3002\u8be5\u9886\u57df\u7684\u6280\u672f\u5ba1\u8ba1\u4f1a\u68c0\u67e5\u8f93\u5165\u3001\u5904\u7406\u548c\u8f93\u51fa\u63a7\u5236\uff0c\u4ee5\u9632\u6b62\u8f6f\u4ef6\u6e90\u4ee3\u7801\u4e2d\u51fa\u73b0\u903b\u8f91\u9519\u8bef\u6216\u6570\u636e\u9020\u5047\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_quan_tri_du_lieu_va_bao_mat_thong_tin\"><\/span><b>\u6570\u636e\u6cbb\u7406\u548c\u4fe1\u606f\u5b89\u5168\u5ba1\u8ba1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6570\u636e\u662f\u6570\u5b57\u4f01\u4e1a\u9762\u4e34\u7684\u6700\u5927\u98ce\u9669\u3002\u79d1\u6280\u884c\u4e1a\u5ba1\u8ba1\u4f1a\u8bc4\u4f30\u6570\u636e\u7684\u6536\u96c6\u3001\u5b58\u50a8\u3001\u5907\u4efd\u4ee5\u53ca\u4e8b\u4ef6\u53d1\u751f\u540e\u7684\u6062\u590d\u60c5\u51b5\u3002\u9075\u5b88\u7f51\u7edc\u5b89\u5168\u6cd5\u5f8b\u548c\u9690\u79c1\u6cd5\u89c4\u662f\u907f\u514d\u6cd5\u5f8b\u98ce\u9669\u6700\u91cd\u8981\u7684\u8bc4\u4f30\u6807\u51c6\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_quy_trinh_quan_ly_su_thay_doi_Change_Management\"><\/span><b>\u5ba1\u6838\u53d8\u66f4\u7ba1\u7406\u6d41\u7a0b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7cfb\u7edf\u6545\u969c\u7684\u5e38\u89c1\u539f\u56e0\u4e4b\u4e00\u662f\u8f6f\u4ef6\u66f4\u65b0\u4e0d\u53d7\u63a7\u5236\u3002\u6280\u672f\u884c\u4e1a\u5ba1\u8ba1\u8981\u6c42\u6240\u6709\u53d8\u66f4\u90fd\u5fc5\u987b\u7ecf\u8fc7\u5168\u9762\u6279\u51c6\u3001\u6d4b\u8bd5\u548c\u8bb0\u5f55\u3002\u8fd9\u6709\u52a9\u4e8e\u4f01\u4e1a\u5728\u51fa\u73b0\u6280\u672f\u95ee\u9898\u65f6\u5feb\u901f\u8ffd\u8e2a\u95ee\u9898\u6839\u6e90\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_tieu_chi_lua_chon_don_vi_cung_cap_dich_vu_kiem_toan_nganh_cong_nghe\"><\/span><b>\u9009\u62e9\u79d1\u6280\u884c\u4e1a\u5ba1\u8ba1\u670d\u52a1\u63d0\u4f9b\u5546\u7684\u6807\u51c6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5728\u9009\u62e9IT\u5ba1\u8ba1\u5408\u4f5c\u4f19\u4f34\u65f6\uff0c\u9700\u8981\u57fa\u4e8e\u4e25\u683c\u7684\u4e13\u4e1a\u6807\u51c6\u505a\u51fa\u51b3\u5b9a\uff1a<\/span><\/p>\n<figure id=\"attachment_4364\" aria-describedby=\"caption-attachment-4364\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4364\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-tieu-chi-lua-chon-don-vi-cung-cap-dich-vu-kiem-toan-nganh-cong-nghe.jpg\" alt=\"C\u00e1c ti\u00eau ch\u00ed l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n ng\u00e0nh c\u00f4ng ngh\u1ec7\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-tieu-chi-lua-chon-don-vi-cung-cap-dich-vu-kiem-toan-nganh-cong-nghe.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-tieu-chi-lua-chon-don-vi-cung-cap-dich-vu-kiem-toan-nganh-cong-nghe-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-tieu-chi-lua-chon-don-vi-cung-cap-dich-vu-kiem-toan-nganh-cong-nghe-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-tieu-chi-lua-chon-don-vi-cung-cap-dich-vu-kiem-toan-nganh-cong-nghe-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-tieu-chi-lua-chon-don-vi-cung-cap-dich-vu-kiem-toan-nganh-cong-nghe-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4364\" class=\"wp-caption-text\">\u9009\u62e9\u79d1\u6280\u884c\u4e1a\u5ba1\u8ba1\u670d\u52a1\u63d0\u4f9b\u5546\u7684\u6807\u51c6\u3002<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4e13\u4e1a\u6267\u7167\uff1a<\/b><span style=\"font-weight: 400;\"> \u56e2\u961f\u6210\u5458\u5fc5\u987b\u62e5\u6709 CISA\u3001CISSP \u6216 CISM \u7b49\u56fd\u9645\u8ba4\u8bc1\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5b9e\u8df5\u7ecf\u9a8c\uff1a<\/b><span style=\"font-weight: 400;\"> \u8be5\u90e8\u95e8\u6b64\u524d\u66fe\u5bf9\u89c4\u6a21\u76f8\u8fd1\u7684\u7ec4\u7ec7\u8fdb\u884c\u8fc7\u6280\u672f\u884c\u4e1a\u5ba1\u8ba1\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4e86\u89e3\u6cd5\u5f8b\uff1a<\/b><span style=\"font-weight: 400;\"> \u638c\u63e1\u8d8a\u5357\u7f51\u7edc\u5b89\u5168\u3001\u4f1a\u8ba1\u548c\u7a0e\u52a1\u6807\u51c6\u65b9\u9762\u7684\u6cd5\u89c4\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7efc\u5408\u89e3\u51b3\u65b9\u6848\uff1a<\/b><span style=\"font-weight: 400;\"> \u4e0e\u5176\u4ec5\u4ec5\u6307\u51fa\u7cfb\u7edf\u9519\u8bef\uff0c\u4e0d\u5982\u63d0\u4f9b\u5207\u5b9e\u53ef\u884c\u7684\u8865\u6551\u65b9\u6848\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_kiem_toan_nganh_cong_nghe_chuan_muc\"><\/span><b>\u79d1\u6280\u884c\u4e1a\u7684\u6807\u51c6\u5316\u5ba1\u8ba1\u7a0b\u5e8f\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u8fc7\u7a0b\u5fc5\u987b\u4ee5\u79d1\u5b66\u7684\u65b9\u5f0f\u8fdb\u884c\uff0c\u624d\u80fd\u53d6\u5f97\u6700\u4f73\u7ed3\u679c\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u89c4\u5212\uff1a<\/b><span style=\"font-weight: 400;\"> \u6839\u636eIT\u7cfb\u7edf\u7684\u89c4\u6a21\uff0c\u786e\u5b9a\u8303\u56f4\u5e76\u8fdb\u884c\u521d\u6b65\u98ce\u9669\u8bc4\u4f30\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5b9e\u5730\u8c03\u67e5\uff1a<\/b><span style=\"font-weight: 400;\"> \u91c7\u8bbf IT \u4eba\u5458\u5e76\u6536\u96c6\u5ba1\u8ba1\u8bc1\u636e\uff08\u914d\u7f6e\u5c4f\u5e55\u622a\u56fe\u3001\u65e5\u5fd7\u6587\u4ef6\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6d4b\u8bd5\uff1a<\/b><span style=\"font-weight: 400;\"> \u6267\u884c\u6e17\u900f\u6d4b\u8bd5\uff08Pentest\uff09\u5e76\u9a8c\u8bc1\u7528\u6237\u8bbf\u95ee\u6743\u9650\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8bc4\u4f30\u4e0e\u603b\u7ed3\uff1a<\/b><span style=\"font-weight: 400;\"> \u7814\u7a76\u7ed3\u679c\u4f9d\u636eCOBIT\u7b49\u56fd\u9645\u6807\u51c6\u8fdb\u884c\u5206\u6790\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u62a5\u544a\u751f\u6210\uff1a<\/b><span style=\"font-weight: 400;\"> \u63d0\u4f9b\u4e00\u4efd\u5173\u4e8e\u79d1\u6280\u884c\u4e1a\u5ba1\u8ba1\u7ed3\u679c\u7684\u62a5\u544a\uff0c\u5e76\u63d0\u51fa\u964d\u4f4e\u98ce\u9669\u7684\u5177\u4f53\u89e3\u51b3\u65b9\u6848\u3002<\/span><\/li>\n<\/ul>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u5e38\u89c1\u6280\u672f\u5ba1\u8ba1\u7c7b\u578b\u5bf9\u6bd4\u8868<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6807\u51c6<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5408\u89c4\u5ba1\u8ba1<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u8fd0\u8425\u5ba1\u8ba1<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5b89\u5168\u5ba1\u8ba1<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u76ee\u7684<\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u786e\u4fdd\u9075\u5b88\u6cd5\u5f8b\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u63d0\u9ad8\u7cfb\u7edf\u6027\u80fd<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5e94\u5bf9\u7f51\u7edc\u653b\u51fb<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u76ee\u7684<\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6cd5\u4ee4\u53ca\u901a\u544a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">IT\u6d41\u7a0b\u548c\u6210\u672c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u9632\u706b\u5899\uff0c\u6570\u636e\u52a0\u5bc6<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u9891\u7387<\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5e74\u5ea6\u7684<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6839\u636e\u8be5\u9879\u76ee<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6bcf3-6\u4e2a\u6708<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_rui_ro_chinh_khi_thieu_sot_trong_kiem_toan_nganh_cong_nghe\"><\/span><b>\u79d1\u6280\u884c\u4e1a\u5ba1\u8ba1\u7f3a\u9677\u7684\u4e3b\u8981\u98ce\u9669\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5728\u79d1\u6280\u884c\u4e1a\uff0c\u5ffd\u89c6\u5ba1\u8ba1\u53ef\u80fd\u4f1a\u9020\u6210\u6bc1\u706d\u6027\u7684\u8d22\u52a1\u548c\u58f0\u8a89\u635f\u5931\u3002\u6700\u660e\u663e\u7684\u98ce\u9669\u662f\u5ba2\u6237\u4fe1\u606f\u6cc4\u9732\uff0c\u6839\u636e\u7b2c13\u53f7\u6cd5\u4ee4\uff0c\u8fd9\u53ef\u80fd\u5bfc\u81f4\u6570\u5341\u4ebf\u8d8a\u5357\u76fe\u7684\u884c\u653f\u7f5a\u6b3e\u3002\u6b64\u5916\uff0c\u5e02\u573a\u58f0\u8a89\u7684\u635f\u5931\u5f80\u5f80\u6bd4\u76f4\u63a5\u7684\u7ecf\u6d4e\u5904\u7f5a\u66f4\u4e3a\u4e25\u91cd\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e1a\u52a1\u8fde\u7eed\u6027\u98ce\u9669\u540c\u6837\u4ee4\u4eba\u62c5\u5fe7\u3002\u5982\u679c\u5b58\u50a8\u7cfb\u7edf\u672a\u7ecf\u5ba1\u8ba1\uff0c\u4e00\u65e6\u53d1\u751f\u786c\u4ef6\u6545\u969c\uff0c\u4f01\u4e1a\u53ef\u80fd\u4f1a\u4e22\u5931\u6240\u6709\u6570\u636e\u3002\u6280\u672f\u884c\u4e1a\u5ba1\u8ba1\u662f\u81f3\u5173\u91cd\u8981\u7684\u201c\u4fdd\u9669\u201d\u5c42\uff0c\u786e\u4fdd\u6570\u636e\u5907\u4efd\u65b9\u6848\u5728\u4efb\u4f55\u60c5\u51b5\u4e0b\u90fd\u80fd\u6b63\u5e38\u8fd0\u884c\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6b64\u5916\uff0c\u4fe1\u606f\u6280\u672f\u7ba1\u63a7\u7684\u7f3a\u5931\u5f88\u5bb9\u6613\u5bfc\u81f4\u5185\u90e8\u6b3a\u8bc8\u3002\u62e5\u6709\u7ba1\u7406\u5458\u6743\u9650\u4f46\u65e0\u4eba\u76d1\u7ba1\u7684\u5458\u5de5\u53ef\u4ee5\u7be1\u6539\u4f1a\u8ba1\u6570\u636e\u800c\u4e0d\u7559\u75d5\u8ff9\u3002\u53ea\u6709\u7cbe\u901a\u6280\u672f\u7684\u5ba1\u8ba1\u4e13\u5bb6\u624d\u5177\u5907\u8bc6\u522b\u8fd9\u4e9b\u590d\u6742\u7684\u9ad8\u79d1\u6280\u6b3a\u8bc8\u884c\u4e3a\u7684\u80fd\u529b\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Xu_huong_moi_AI_va_Data_Analytics_trong_kiem_toan_nganh_cong_nghe\"><\/span><b>\u65b0\u8d8b\u52bf\uff1a\u4eba\u5de5\u667a\u80fd\u548c\u6570\u636e\u5206\u6790\u5728\u79d1\u6280\u884c\u4e1a\u5ba1\u8ba1\u4e2d\u7684\u5e94\u7528<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5de5\u4e1a4.0\u5f7b\u5e95\u6539\u53d8\u4e86\u5ba1\u8ba1\u7684\u5f00\u5c55\u65b9\u5f0f\u3002\u76ee\u524d\uff0c\u4eba\u5de5\u667a\u80fd\u548c\u5927\u6570\u636e\u6280\u672f\u7684\u5e94\u7528\u4f7f\u5f97\u5ba1\u8ba1\u4eba\u5458\u80fd\u591f\u5229\u7528\u6982\u7387\u62bd\u6837\u65b9\u6cd5\u5206\u6790\u6570\u636e\u6837\u672c\u3002\u8fd9\u4e0d\u4ec5\u63d0\u9ad8\u4e86\u5ba1\u8ba1\u7684\u51c6\u786e\u6027\uff0c\u8fd8\u80fd\u5feb\u901f\u53d1\u73b0\u6f5c\u5728\u7684\u98ce\u9669\u8d8b\u52bf\u3002<\/span><\/p>\n<figure id=\"attachment_4368\" aria-describedby=\"caption-attachment-4368\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4368\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Xu-huong-moi_-AI-va-Data-Analytics-trong-kiem-toan-nganh-cong-nghe.jpg\" alt=\"Xu h\u01b0\u1edbng m\u1edbi_ AI v\u00e0 Data Analytics trong ki\u1ec3m to\u00e1n ng\u00e0nh c\u00f4ng ngh\u1ec7\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Xu-huong-moi_-AI-va-Data-Analytics-trong-kiem-toan-nganh-cong-nghe.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Xu-huong-moi_-AI-va-Data-Analytics-trong-kiem-toan-nganh-cong-nghe-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Xu-huong-moi_-AI-va-Data-Analytics-trong-kiem-toan-nganh-cong-nghe-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Xu-huong-moi_-AI-va-Data-Analytics-trong-kiem-toan-nganh-cong-nghe-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Xu-huong-moi_-AI-va-Data-Analytics-trong-kiem-toan-nganh-cong-nghe-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4368\" class=\"wp-caption-text\">\u65b0\u8d8b\u52bf\uff1a\u4eba\u5de5\u667a\u80fd\u548c\u6570\u636e\u5206\u6790\u5728\u79d1\u6280\u884c\u4e1a\u5ba1\u8ba1\u4e2d\u7684\u5e94\u7528<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6301\u7eed\u5ba1\u8ba1\uff1a<\/b><span style=\"font-weight: 400;\"> \u6301\u7eed\u5ba1\u8ba1\u901a\u8fc7\u81ea\u52a8\u5316\u5de5\u5177\u5e2e\u52a9\u53ca\u65f6\u53d1\u73b0\u5e76\u89e3\u51b3\u5dee\u5f02\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4eba\u5de5\u667a\u80fd\u9a71\u52a8\u7684\u98ce\u9669\u8bc4\u4f30\uff1a<\/b><span style=\"font-weight: 400;\"> \u5229\u7528\u7b97\u6cd5\u9884\u6d4b\u5927\u578bERP\u7cfb\u7edf\u4e2d\u7684\u98ce\u9669\u9886\u57df\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u533a\u5757\u94fe\u5ba1\u8ba1\uff1a<\/b><span style=\"font-weight: 400;\"> \u5bf9\u53bb\u4e2d\u5fc3\u5316\u8d26\u672c\u8fdb\u884c\u5ba1\u8ba1\uff0c\u53ef\u786e\u4fdd\u6570\u5b57\u4ea4\u6613\u7684\u7edd\u5bf9\u900f\u660e\u5ea6\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5c06\u8fd9\u4e9b\u8d8b\u52bf\u5e94\u7528\u4e8e\u6280\u672f\u884c\u4e1a\u5ba1\u8ba1\uff0c\u53ef\u4ee5\u4e3a\u4f01\u4e1a\u8282\u7701\u5927\u91cf\u65f6\u95f4\u3002\u540c\u65f6\uff0c\u5b83\u8fd8\u80fd\u6700\u5927\u9650\u5ea6\u5730\u51cf\u5c11\u4eba\u5de5\u5e72\u9884\uff0c\u907f\u514d\u5728\u5ba1\u8ba1\u8fc7\u7a0b\u4e2d\u7ed9IT\u8fd0\u7ef4\u56e2\u961f\u5e26\u6765\u4e0d\u4fbf\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;\">\u5bf9\u79d1\u6280\u884c\u4e1a\u8fdb\u884c\u5ba1\u8ba1\u5982\u4eca\u5df2\u6210\u4e3a\u5de5\u4e1a4.0\u4f01\u4e1a\u53ef\u6301\u7eed\u53d1\u5c55\u7684\u5173\u952e\u8981\u7d20\u3002\u4e3b\u52a8\u8bc4\u4f30IT\u7cfb\u7edf\u4e0d\u4ec5\u6709\u52a9\u4e8e\u786e\u4fdd\u5408\u89c4\u6027\uff0c\u8fd8\u80fd\u901a\u8fc7\u8d62\u5f97\u5ba2\u6237\u4fe1\u4efb\u6765\u521b\u9020\u7ade\u4e89\u4f18\u52bf\u3002\u5f53\u6280\u672f\u57fa\u7840\u8bbe\u65bd\u5b89\u5168\u53ef\u9760\u65f6\uff0c\u8d22\u52a1\u4fe1\u606f\u7684\u6d41\u52a8\u624d\u80fd\u59cb\u7ec8\u4fdd\u6301\u900f\u660e\u548c\u7a33\u5b9a\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u9700\u8981\u4e00\u5bb6\u4e13\u4e1a\u7684\u79d1\u6280\u884c\u4e1a\u5ba1\u8ba1\u516c\u53f8\uff0c\u8bf7\u7acb\u5373\u8054\u7cfb MAN \u2013 Master Accountant Network\u3002\u6211\u4eec\u62e5\u6709\u4e00\u652f\u5728\u4f1a\u8ba1\u3001\u7a0e\u52a1\u548c\u4fe1\u606f\u6280\u672f\u9886\u57df\u62e5\u6709\u6df1\u539a\u4e13\u4e1a\u77e5\u8bc6\u7684\u4e13\u5bb6\u56e2\u961f\u3002MAN \u81f4\u529b\u4e8e\u5e2e\u52a9\u4f01\u4e1a\u6784\u5efa\u7a33\u5065\u7684\u7ba1\u7406\u4f53\u7cfb\uff0c\u786e\u4fdd\u5408\u89c4\u8fd0\u8425\uff0c\u5e76\u4f18\u5316\u4e1a\u52a1\u6548\u7387\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=\"Cau_hoi_thuong_gap_ve_kiem_toan_nganh_cong_nghe\"><\/span><b>\u5173\u4e8e\u79d1\u6280\u884c\u4e1a\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_va_kiem_toan_tai_chinh_co_bat_buoc_phai_thuc_hien_cung_nhau_khong\"><\/span>IT\u5ba1\u8ba1\u548c\u8d22\u52a1\u5ba1\u8ba1\u662f\u5426\u5fc5\u987b\u540c\u65f6\u8fdb\u884c\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u867d\u7136\u6cd5\u5f8b\u6ca1\u6709\u5f3a\u5236\u89c4\u5b9a\uff0c\u4f46\u6280\u672f\u884c\u4e1a\u7684\u5ba1\u8ba1\u7ed3\u679c\u662f\u8bc4\u4f30\u5e74\u5ea6\u62a5\u544a\u4e2d\u8d22\u52a1\u6570\u636e\u53ef\u9760\u6027\u7684\u91cd\u8981\u4f9d\u636e\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=\"Chi_phi_thuc_hien_kiem_toan_IT_co_cao_khong\"><\/span>IT\u5ba1\u8ba1\u8d39\u7528\u662f\u591a\u5c11\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u6210\u672c\u53d6\u51b3\u4e8e\u7cfb\u7edf\u7684\u590d\u6742\u7a0b\u5ea6\u3002\u7136\u800c\uff0c\u4e0e\u6570\u636e\u6cc4\u9732\u6216\u884c\u653f\u5904\u7f5a\u9020\u6210\u7684\u635f\u5931\u76f8\u6bd4\uff0c\u8fd9\u7b14\u6295\u8d44\u901a\u5e38\u5fae\u4e0d\u8db3\u9053\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_nho_co_can_thuc_hien_khong\"><\/span>\u5c0f\u4f01\u4e1a\u9700\u8981\u8fd9\u6837\u505a\u5417\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\u3002\u4efb\u4f55\u4f7f\u7528\u5728\u7ebf\u4f1a\u8ba1\u548c\u6570\u636e\u5b58\u50a8\u8f6f\u4ef6\u7684\u4f01\u4e1a\u90fd\u9700\u8981\u8fdb\u884c\u57fa\u672c\u7684\u6280\u672f\u884c\u4e1a\u5ba1\u8ba1\uff0c\u4ee5\u786e\u4fdd\u8d44\u4ea7\u5b89\u5168\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_nganh_cong_nghe_co_bao_gom_danh_gia_an_toan_du_lieu_va_bao_mat_thong_tin_khong\"><\/span>\u79d1\u6280\u884c\u4e1a\u7684\u5ba1\u8ba1\u662f\u5426\u5305\u62ec\u6570\u636e\u5b89\u5168\u548c\u4fe1\u606f\u9690\u79c1\u8bc4\u4f30\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\u3002\u5ba1\u8ba1\u4eba\u5458\u5c06\u8bc4\u4f30\u7cfb\u7edf\u5b89\u5168\u63aa\u65bd\u3001\u8bbf\u95ee\u63a7\u5236\u3001\u6570\u636e\u5907\u4efd\u4ee5\u53ca\u9632\u6b62\u4fe1\u606f\u4e22\u5931\u6216\u6cc4\u9732\u98ce\u9669\u7684\u80fd\u529b\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=\"Ket_qua_kiem_toan_IT_co_ho_tro_doanh_nghiep_khi_thanh_tra_hoac_goi_von_khong\"><\/span>IT\u5ba1\u8ba1\u7ed3\u679c\u80fd\u5426\u5e2e\u52a9\u4f01\u4e1a\u8fdb\u884c\u68c0\u67e5\u6216\u7b79\u6b3e\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\u3002\u79d1\u6280\u884c\u4e1a\u7684\u5ba1\u8ba1\u62a5\u544a\u662f\u81f3\u5173\u91cd\u8981\u7684\u8bc1\u636e\uff0c\u53ef\u4ee5\u5e2e\u52a9\u4f01\u4e1a\u8bc1\u660e\u5176\u7cfb\u7edf\u7684\u5b89\u5168\u6027\uff0c\u4ece\u800c\u63d0\u9ad8\u4f01\u4e1a\u5728\u76d1\u7ba1\u673a\u6784\u3001\u6295\u8d44\u8005\u548c\u6218\u7565\u5408\u4f5c\u4f19\u4f34\u4e2d\u7684\u4fe1\u8a89\u5ea6\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 v\u00e0 ki\u1ec3m to\u00e1n t\u00e0i ch\u00ednh c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00f9ng nhau kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng b\u1eaft bu\u1ed9c v\u1ec1 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