{"id":5257,"date":"2026-03-13T00:51:05","date_gmt":"2026-03-13T07:51:05","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=5257"},"modified":"2026-03-13T00:51:05","modified_gmt":"2026-03-13T07:51:05","slug":"he-thong-kiem-toan-noi-bo","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/zh\/he-thong-kiem-toan-noi-bo\/","title":{"rendered":"\u5185\u90e8\u5ba1\u8ba1\u7cfb\u7edf"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u5185\u90e8\u5ba1\u8ba1\u4f53\u7cfb\u662f\u4f01\u4e1a\u6cbb\u7406\u7684\u91cd\u8981\u57fa\u7840\uff0c\u6709\u52a9\u4e8e\u4f01\u4e1a\u4fdd\u62a4\u8d44\u4ea7\u5e76\u786e\u4fdd\u8d22\u52a1\u62a5\u544a\u7684\u51c6\u786e\u6027\u3002\u5728\u6570\u5b57\u7ecf\u6d4e\u65f6\u4ee3\uff0c\u6839\u636e\u7b2c05\/2019\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u5efa\u7acb\u4e25\u683c\u7684\u63a7\u5236\u673a\u5236\u662f\u4e0a\u5e02\u516c\u53f8\u548c\u56fd\u6709\u4f01\u4e1a\u7684\u5f3a\u5236\u6027\u8981\u6c42\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7a0e\u52a1\u5ba1\u8ba1\u7edf\u8ba1\u6570\u636e\u663e\u793a\uff0c\u8d85\u8fc7701\u8d77TP3T\u91cd\u5927\u9519\u62a5\u6e90\u4e8e\u5185\u90e8\u5ba1\u8ba1\u4f53\u7cfb\u7684\u677e\u61c8\u3002\u5408\u89c4\u6027 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Luat-ke-toan-2015-298369.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u4f1a\u8ba1\u6cd5 88\/2015\/QH13<\/span><\/a><span style=\"font-weight: 400;\"> \u548c <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-66-2020-TT-BTC-ban-hanh-Quy-che-mau-kiem-toan-noi-bo-ap-dung-cho-doanh-nghiep-428958.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7b2c66\/2020\/TT-BTC\u53f7\u901a\u51fd<\/span><\/a><span style=\"font-weight: 400;\"> 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class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/he-thong-kiem-toan-noi-bo\/#Kiem_toan_lien_tuc_Continuous_Auditing\" >\u6301\u7eed\u5ba1\u8ba1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/he-thong-kiem-toan-noi-bo\/#Phan_tich_du_bao_rui_ro\" >\u98ce\u9669\u9884\u6d4b\u5206\u6790<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/he-thong-kiem-toan-noi-bo\/#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-32\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/he-thong-kiem-toan-noi-bo\/#Cac_dich_vu_khac\" >\u5176\u4ed6\u670d\u52a1<\/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\/he-thong-kiem-toan-noi-bo\/#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-34\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/he-thong-kiem-toan-noi-bo\/#Cac_cau_hoi_thuong_gap_ve_he_thong_kiem_toan_noi_bo\" >\u5173\u4e8e\u5185\u90e8\u5ba1\u8ba1\u7cfb\u7edf\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-35\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/he-thong-kiem-toan-noi-bo\/#Doanh_nghiep_nho_co_can_xay_dung_he_thong_kiem_toan_noi_bo_khong\" >\u5c0f\u578b\u4f01\u4e1a\u662f\u5426\u9700\u8981\u5efa\u7acb\u5185\u90e8\u5ba1\u8ba1\u5236\u5ea6\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/he-thong-kiem-toan-noi-bo\/#Su_khac_biet_lon_nhat_giua_kiem_toan_noi_bo_va_ke_toan_truong_la_gi\" >\u5185\u90e8\u5ba1\u8ba1\u5e08\u548c\u9996\u5e2d\u4f1a\u8ba1\u5e08\u4e4b\u95f4\u6700\u5927\u7684\u533a\u522b\u662f\u4ec0\u4e48\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-37\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/he-thong-kiem-toan-noi-bo\/#Chi_phi_van_hanh_he_thong_kiem_toan_noi_bo_co_cao_khong\" >\u5185\u90e8\u5ba1\u8ba1\u7cfb\u7edf\u7684\u8fd0\u8425\u6210\u672c\u9ad8\u5417\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"He_thong_kiem_toan_noi_bo_va_vai_tro_chien_luoc_trong_doanh_nghiep\"><\/span><b>\u5185\u90e8\u5ba1\u8ba1\u7cfb\u7edf\u53ca\u5176\u5728\u4f01\u4e1a\u4e2d\u7684\u6218\u7565\u4f5c\u7528\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5258\" aria-describedby=\"caption-attachment-5258\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5258\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/He-thong-kiem-toan-noi-bo-va-vai-tro-chien-luoc-trong-doanh-nghiep.jpg\" alt=\"H\u1ec7 th\u1ed1ng ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 vai tr\u00f2 chi\u1ebfn l\u01b0\u1ee3c trong doanh nghi\u1ec7p\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/He-thong-kiem-toan-noi-bo-va-vai-tro-chien-luoc-trong-doanh-nghiep.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/He-thong-kiem-toan-noi-bo-va-vai-tro-chien-luoc-trong-doanh-nghiep-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/He-thong-kiem-toan-noi-bo-va-vai-tro-chien-luoc-trong-doanh-nghiep-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/He-thong-kiem-toan-noi-bo-va-vai-tro-chien-luoc-trong-doanh-nghiep-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/He-thong-kiem-toan-noi-bo-va-vai-tro-chien-luoc-trong-doanh-nghiep-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5258\" class=\"wp-caption-text\">\u5185\u90e8\u5ba1\u8ba1\u7cfb\u7edf\u53ca\u5176\u5728\u4f01\u4e1a\u4e2d\u7684\u6218\u7565\u4f5c\u7528\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u6211\u4eec\u9700\u8981\u660e\u767d\uff0c\u5185\u90e8\u5ba1\u8ba1\u7cfb\u7edf\u5e76\u975e\u4ec5\u4ec5\u662f\u4e00\u4e2a\u6838\u5bf9\u6570\u5b57\u7684\u90e8\u95e8\u3002\u5b83\u662f\u7531\u8463\u4e8b\u4f1a\u548c\u7ba1\u7406\u59d4\u5458\u4f1a\u5efa\u7acb\u7684\u6301\u7eed\u6027\u6d41\u7a0b\uff0c\u65e8\u5728\u5408\u7406\u4fdd\u8bc1\u8fd0\u8425\u548c\u6cbb\u7406\u76ee\u6807\u7684\u5b9e\u73b0\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_doi_voi_su_minh_bach_tai_chinh\"><\/span><b>\u5728\u91d1\u878d\u900f\u660e\u5ea6\u65b9\u9762\u7684\u4f5c\u7528<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u900f\u660e\u5ea6\u662f\u6295\u8d44\u8005\u548c\u7a0e\u52a1\u673a\u5173\u5171\u540c\u8ffd\u6c42\u7684\u6838\u5fc3\u4ef7\u503c\u3002\u5185\u90e8\u5ba1\u8ba1\u7cfb\u7edf\u4f5c\u4e3a\u7b2c\u4e00\u9053\u9632\u7ebf\uff0c\u4ece\u6587\u4ef6\u7f16\u5236\u5230\u8d44\u4ea7\u8d1f\u503a\u8868\uff0c\u5168\u7a0b\u76d1\u63a7\u5e76\u68c0\u6d4b\u6b3a\u8bc8\u884c\u4e3a\uff0c\u786e\u4fdd\u6570\u636e\u5177\u6709\u575a\u5b9e\u7684\u6cd5\u5f8b\u4f9d\u636e\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_trong_quan_tri_rui_ro_thue\"><\/span><b>\u5728\u7a0e\u52a1\u98ce\u9669\u7ba1\u7406\u4e2d\u7684\u4f5c\u7528<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5728\u7a0e\u52a1\u9886\u57df\uff0c\u9519\u8bef\u9002\u7528\u6cd5\u89c4\u6216\u7f3a\u5c11\u53d1\u7968\u90fd\u53ef\u80fd\u5bfc\u81f4\u5de8\u989d\u7f5a\u6b3e\u3002\u4e00\u4e2a\u8fd0\u8f6c\u826f\u597d\u7684\u5185\u90e8\u5ba1\u8ba1\u7cfb\u7edf\u53ef\u4ee5\u5ba1\u67e5\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u6838\u5b9e\u8d39\u7528\u7684\u5408\u7406\u6027\uff0c\u5e76\u964d\u4f4e\u56e0\u8fdd\u53cd\u300a\u7a0e\u52a1\u7ba1\u7406\u6cd5\u300b38\/2019\/QH14 \u800c\u88ab\u8ffd\u7f34\u7a0e\u6b3e\u7684\u98ce\u9669\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u5185\u90e8\u5ba1\u8ba1\u4e0e\u5185\u90e8\u63a7\u5236\u5bf9\u6bd4\u8868<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6bd4\u8f83\u6807\u51c6<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5185\u90e8\u5ba1\u8ba1<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5185\u90e8\u63a7\u5236<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u76ee\u7684<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8bc4\u4f30\u6d41\u7a0b\u6709\u6548\u6027<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5b9e\u65bd\u9519\u8bef\u9884\u9632\u63aa\u65bd\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u72ec\u7acb<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u66f9\uff08\u76f4\u63a5\u5411\u8463\u4e8b\u4f1a\u6c47\u62a5\uff09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8f83\u4f4e\u5c42\u7ea7\uff08\u8fd0\u8425\u90e8\u95e8\u5185\u90e8\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8303\u56f4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7efc\u5408\uff08\u8d22\u52a1\u3001\u8fd0\u8425\uff09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e13\u6ce8\u4e8e\u5177\u4f53\u4efb\u52a1\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Khung_phap_ly_dieu_chinh_he_thong_kiem_toan_noi_bo_tai_Viet_Nam\"><\/span><b>\u8d8a\u5357\u5185\u90e8\u5ba1\u8ba1\u5236\u5ea6\u7684\u6cd5\u5f8b\u6846\u67b6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5260\" aria-describedby=\"caption-attachment-5260\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5260\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Khung-phap-ly-dieu-chinh-he-thong-kiem-toan-noi-bo-tai-Viet-Nam.jpg\" alt=\"Khung ph\u00e1p l\u00fd \u0111i\u1ec1u ch\u1ec9nh h\u1ec7 th\u1ed1ng ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 t\u1ea1i Vi\u1ec7t Nam\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Khung-phap-ly-dieu-chinh-he-thong-kiem-toan-noi-bo-tai-Viet-Nam.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Khung-phap-ly-dieu-chinh-he-thong-kiem-toan-noi-bo-tai-Viet-Nam-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Khung-phap-ly-dieu-chinh-he-thong-kiem-toan-noi-bo-tai-Viet-Nam-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Khung-phap-ly-dieu-chinh-he-thong-kiem-toan-noi-bo-tai-Viet-Nam-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Khung-phap-ly-dieu-chinh-he-thong-kiem-toan-noi-bo-tai-Viet-Nam-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5260\" class=\"wp-caption-text\">\u8d8a\u5357\u5185\u90e8\u5ba1\u8ba1\u5236\u5ea6\u7684\u6cd5\u5f8b\u6846\u67b6<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u5efa\u7acb\u5185\u90e8\u5ba1\u8ba1\u4f53\u7cfb\u5fc5\u987b\u4ee5\u73b0\u884c\u6cd5\u5f8b\u6cd5\u89c4\u4e3a\u4f9d\u636e\uff0c\u4ee5\u786e\u4fdd\u5176\u5408\u6cd5\u6027\u3002\u8fd9\u6709\u52a9\u4e8e\u4f01\u4e1a\u907f\u514d\u884c\u653f\u5904\u7f5a\uff0c\u5e76\u63d0\u5347\u5176\u5728\u56fd\u5bb6\u7ba1\u7406\u673a\u6784\u4e2d\u7684\u4fe1\u8a89\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nghi_dinh_052019ND-CP_Cu_hich_cho_su_chuyen_nghiep\"><\/span><b>2019\u5e74\u7b2c05\/ND-CP\u53f7\u6cd5\u4ee4\uff1a\u63d0\u5347\u4e13\u4e1a\u6c34\u5e73<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8be5\u6cd5\u4ee4\u660e\u786e\u89c4\u5b9a\u4e86\u5fc5\u987b\u5efa\u7acb\u5185\u90e8\u5ba1\u8ba1\u5236\u5ea6\u7684\u5b9e\u4f53\uff0c\u5305\u62ec\u4e0a\u5e02\u516c\u53f8\u548c\u6301\u80a1\u8d85\u8fc750%\u7684\u56fd\u6709\u4f01\u4e1a\u3002\u4e0d\u9075\u5b88\u8be5\u6cd5\u4ee4\u53ef\u80fd\u5bfc\u81f4\u5728\u516c\u53f8\u6cbb\u7406\u548c\u4fe1\u606f\u900f\u660e\u5ea6\u65b9\u9762\u53d7\u5230\u4e25\u5389\u5904\u7f5a\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tu_662020TT-BTC_Huong_dan_thuc_thi_chuan_muc\"><\/span><b>\u7b2c66\/2020\/TT-BTC\u53f7\u901a\u51fd\uff1a\u6807\u51c6\u5b9e\u65bd\u6307\u5357<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8d22\u653f\u90e8\u53d1\u5e03\u4e86\u7b2c66\u53f7\u901a\u77e5\uff0c\u660e\u786e\u4e86\u804c\u4e1a\u9053\u5fb7\u6807\u51c6\u548c\u5b9e\u65bd\u7a0b\u5e8f\u3002\u8be5\u901a\u77e5\u4e3a\u5185\u90e8\u5ba1\u8ba1\u4eba\u5458\u89c4\u5212\u3001\u6536\u96c6\u8bc1\u636e\u548c\u51fa\u5177\u7b26\u5408\u8d28\u91cf\u6807\u51c6\u7684\u5ba1\u8ba1\u62a5\u544a\u63d0\u4f9b\u4e86\u6307\u5bfc\u3002<\/span><\/p>\n<p><b>\u9700\u8981\u6ce8\u610f\u7684\u91cd\u8981\u672f\u8bed\uff1a<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7b2c\u5341\u6761\uff1a<\/b><span style=\"font-weight: 400;\"> \u5173\u4e8e\u5ba1\u8ba1\u90e8\u95e8\u72ec\u7acb\u6027\u548c\u5ba2\u89c2\u6027\u7684\u89c4\u5b9a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7b2c\u5341\u4e8c\u6761\uff1a<\/b><span style=\"font-weight: 400;\"> \u5173\u4e8e\u5185\u90e8\u5ba1\u8ba1\u4eba\u5458\u4e13\u4e1a\u80fd\u529b\u7684\u8981\u6c42\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7b2c\u5341\u4e94\u6761\uff1a<\/b><span style=\"font-weight: 400;\"> \u5411\u6709\u5173\u90e8\u95e8\u62a5\u544a\u5ba1\u8ba1\u7ed3\u679c\u7684\u6d41\u7a0b\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cau_truc_toi_uu_cua_mot_he_thong_kiem_toan_noi_bo_hien_dai\"><\/span><b>\u73b0\u4ee3\u5185\u90e8\u5ba1\u8ba1\u7cfb\u7edf\u7684\u6700\u4f73\u7ed3\u6784\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5bf9\u7cfb\u7edf <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-noi-bo-la-gi\/\"><span style=\"font-weight: 400;\">\u5185\u90e8\u5ba1\u8ba1<\/span><\/a><span style=\"font-weight: 400;\"> \u4e3a\u4e86\u6709\u6548\u8fd0\u4f5c\uff0c\u5176\u7ec4\u7ec7\u7ed3\u6784\u901a\u5e38\u6309\u7167\u56fd\u9645\u201c\u4e09\u9053\u9632\u7ebf\u201d\u6a21\u578b\u8bbe\u8ba1\u3002\u8fd9\u79cd\u65b9\u6cd5\u6709\u52a9\u4e8e\u660e\u786e\u754c\u5b9a\u98ce\u9669\u7ba1\u7406\u4e2d\u5404\u90e8\u95e8\u7684\u804c\u8d23\u548c\u6743\u9650\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tuyen_phong_thu_thu_nhat_Cac_bo_phan_van_hanh\"><\/span><b>\u7b2c\u4e00\u9053\u9632\u7ebf\uff1a\u4f5c\u6218\u90e8\u95e8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8fd9\u5c31\u662f\u8fd0\u8425\u90e8\u95e8\u65e5\u5e38\u98ce\u9669\u4ea7\u751f\u7684\u5730\u65b9\u3002\u5728\u6b64\uff0c\u5185\u90e8\u5ba1\u8ba1\u7cfb\u7edf\u5efa\u7acb\u4e86\u8bf8\u5982\u591a\u7ea7\u5ba1\u6279\u3001\u5b9a\u671f\u6838\u5bf9\u548c\u660e\u786e\u8d23\u4efb\u5212\u5206\u7b49\u76f4\u63a5\u63a7\u5236\u89c4\u5219\uff0c\u4ee5\u4ece\u6e90\u5934\u4e0a\u9632\u6b62\u9519\u8bef\u53d1\u751f\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tuyen_phong_thu_thu_hai_Quan_tri_rui_ro_va_tuan_thu\"><\/span><b>\u7b2c\u4e8c\u9053\u9632\u7ebf\uff1a\u98ce\u9669\u7ba1\u7406\u548c\u5408\u89c4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8be5\u90e8\u95e8\u8d1f\u8d23\u7b2c\u4e00\u9053\u9632\u7ebf\u7684\u6d41\u7a0b\u5b9e\u65bd\u3002\u4ed6\u4eec\u786e\u4fdd\u53ca\u65f6\u8bc6\u522b\u5e76\u5e94\u5bf9\u65b0\u98ce\u9669\uff0c\u907f\u514d\u5176\u5bf9\u6574\u4e2a\u5185\u90e8\u5ba1\u8ba1\u4f53\u7cfb\u9020\u6210\u91cd\u5927\u5f71\u54cd\u3002\u8fd9\u662f\u7ef4\u62a4\u4f53\u7cfb\u7a33\u5b9a\u7684\u5173\u952e\u6b65\u9aa4\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tuyen_phong_thu_thu_ba_Kiem_toan_noi_bo_doc_lap\"><\/span><b>\u7b2c\u4e09\u9053\u9632\u7ebf\uff1a\u72ec\u7acb\u5185\u90e8\u5ba1\u8ba1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8fd9\u662f\u5ba2\u89c2\u8bc4\u4f30\u6574\u4e2a\u7ec4\u7ec7\u7684\u6838\u5fc3\u7ec4\u6210\u90e8\u5206\u3002\u8be5\u5c42\u7ea7\u7684\u5185\u90e8\u5ba1\u8ba1\u7cfb\u7edf\u4e0d\u53c2\u4e0e\u8fd0\u8425\uff0c\u800c\u662f\u4e13\u6ce8\u4e8e\u9a8c\u8bc1\u4e0a\u4e24\u5c42\u7ea7\u7684\u6709\u6548\u6027\uff0c\u4e3a\u8463\u4e8b\u4f1a\u63d0\u4f9b\u72ec\u7acb\u7684\u8bc4\u4f30\u89c6\u89d2\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_5_buoc_xay_dung_he_thong_kiem_toan_noi_bo_dat_chuan\"><\/span><b>\u6784\u5efa\u6807\u51c6\u5185\u90e8\u5ba1\u8ba1\u7cfb\u7edf\u76845\u4e2a\u6b65\u9aa4\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5261\" aria-describedby=\"caption-attachment-5261\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5261\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-5-buoc-xay-dung-he-thong-kiem-toan-noi-bo-dat-chuan.jpg\" alt=\"Quy tr\u00ecnh 5 b\u01b0\u1edbc x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 \u0111\u1ea1t chu\u1ea9n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-5-buoc-xay-dung-he-thong-kiem-toan-noi-bo-dat-chuan.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-5-buoc-xay-dung-he-thong-kiem-toan-noi-bo-dat-chuan-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-5-buoc-xay-dung-he-thong-kiem-toan-noi-bo-dat-chuan-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-5-buoc-xay-dung-he-thong-kiem-toan-noi-bo-dat-chuan-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-5-buoc-xay-dung-he-thong-kiem-toan-noi-bo-dat-chuan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5261\" class=\"wp-caption-text\">\u6784\u5efa\u6807\u51c6\u5185\u90e8\u5ba1\u8ba1\u7cfb\u7edf\u76845\u4e2a\u6b65\u9aa4\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u6784\u5efa\u5185\u90e8\u5ba1\u8ba1\u4f53\u7cfb\u662f\u4e00\u4e2a\u9700\u8981\u6295\u5165\u65f6\u95f4\u548c\u6218\u7565\u601d\u8003\u7684\u8fc7\u7a0b\u3002\u4e00\u4e2a\u7ed3\u6784\u5b8c\u5584\u7684\u6d41\u7a0b\u5c06\u6709\u52a9\u4e8e\u4f01\u4e1a\u8282\u7701\u8d44\u6e90\uff0c\u5e76\u66f4\u5feb\u5730\u5b9e\u73b0\u5176\u63a7\u5236\u76ee\u6807\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_Khao_sat_va_danh_gia_moi_truong_kiem_soat\"><\/span><b>\u7b2c\u4e00\u6b65\uff1a\u8c03\u67e5\u548c\u8bc4\u4f30\u63a7\u5236\u73af\u5883\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u9700\u8981\u660e\u786e\u81ea\u8eab\u7684\u6cbb\u7406\u6587\u5316\uff0c\u5e76\u63d0\u9ad8\u5458\u5de5\u7684\u98ce\u9669\u610f\u8bc6\u3002\u5982\u679c\u63a7\u5236\u73af\u5883\u8584\u5f31\uff0c\u65e0\u8bba\u6d41\u7a0b\u591a\u4e48\u4e25\u683c\uff0c\u5185\u90e8\u5ba1\u8ba1\u4f53\u7cfb\u90fd\u96be\u4ee5\u6709\u6548\u4fdd\u62a4\u8d44\u4ea7\u548c\u786e\u4fdd\u5408\u89c4\u6027\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_Nhan_dien_va_phan_loai_rui_ro\"><\/span><b>\u6b65\u9aa4\u4e8c\uff1a\u8bc6\u522b\u548c\u5206\u7c7b\u98ce\u9669<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u5404\u81ea\u884c\u4e1a\u7684\u5177\u4f53\u60c5\u51b5\uff0c\u4f01\u4e1a\u4f1a\u5217\u51fa\u6f5c\u5728\u98ce\u9669\u3002\u4f8b\u5982\uff0c\u5728\u7a0e\u52a1\u4f1a\u8ba1\u4e2d\uff0c\u4e0e\u8f6c\u8ba9\u5b9a\u4ef7\u6216\u589e\u503c\u7a0e\u9000\u7a0e\u76f8\u5173\u7684\u98ce\u9669\u59cb\u7ec8\u662f\u5f53\u4eca\u5185\u90e8\u5ba1\u8ba1\u7cfb\u7edf\u7684\u9996\u8981\u5173\u6ce8\u70b9\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_Thiet_ke_cac_hoat_dong_kiem_soat\"><\/span><b>\u6b65\u9aa4 3\uff1a\u8bbe\u8ba1\u63a7\u5236\u6d3b\u52a8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u73b0\u9636\u6bb5\uff0c\u5404\u9879\u6d41\u7a0b\u548c\u5de5\u4f5c\u6307\u5bfc\u4e66\u5747\u5df2\u5f62\u6210\u6587\u4ef6\u3002\u5185\u90e8\u5ba1\u8ba1\u7cfb\u7edf\u9700\u8981\u8bbe\u7f6e\u63a7\u5236\u70b9\u4ee5\u9632\u6b62\u9519\u8bef\uff0c\u4f8b\u5982\u5f3a\u5236\u4f7f\u7528\u7535\u5b50\u7b7e\u540d\u548c\u91c7\u7528ERP\u7cfb\u7edf\u7ba1\u7406\u73b0\u91d1\u6d41\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_4_Thong_tin_va_truyen_thong\"><\/span><b>\u7b2c\u56db\u6b65\uff1a\u4fe1\u606f\u4e0e\u6c9f\u901a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u5ba1\u8ba1\u7cfb\u7edf\u7684\u4efb\u4f55\u53d8\u66f4\u90fd\u9700\u8981\u5e7f\u6cdb\u5ba3\u4f20\u3002\u5458\u5de5\u7684\u7406\u89e3\u6709\u52a9\u4e8e\u7cfb\u7edf\u7684\u987a\u5229\u8fd0\u884c\uff0c\u5e76\u51cf\u5c11\u963b\u529b\u3002\u6709\u6548\u7684\u6c9f\u901a\u80fd\u591f\u786e\u4fdd\u6240\u6709\u6210\u5458\u90fd\u6e05\u695a\u81ea\u5df1\u5728\u7cfb\u7edf\u4e2d\u7684\u89d2\u8272\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_5_Giam_sat_va_cai_tien_thuong_xuyen\"><\/span><b>\u7b2c\u4e94\u6b65\uff1a\u5b9a\u671f\u76d1\u6d4b\u548c\u6539\u8fdb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u5ba1\u8ba1\u7cfb\u7edf\u4e0d\u53ef\u80fd\u6c38\u8fdc\u5b8c\u7f8e\u65e0\u7f3a\u3002\u57fa\u4e8e\u5b9e\u9645\u53cd\u9988\u7684\u5b9a\u671f\u5ba1\u67e5\u6709\u52a9\u4e8e\u7cfb\u7edf\u9002\u5e94\u65b0\u7684\u7a0e\u52a1\u548c\u4f1a\u8ba1\u6cd5\u89c4\uff0c\u786e\u4fdd\u5176\u5728\u77ac\u606f\u4e07\u53d8\u7684\u5546\u4e1a\u73af\u5883\u4e2d\u6301\u7eed\u6709\u6548\u8fd0\u884c\u3002<\/span><\/p>\n<blockquote><p><em><strong>\u67e5\u770b\u66f4\u591a\u6587\u7ae0\uff1a <a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-noi-bo-tron-goi\/\">\u5185\u90e8\u5ba1\u8ba1\u670d\u52a1<\/a><\/strong><\/em><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Phan_tich_moi_lien_he_giua_he_thong_kiem_toan_noi_bo_va_kiem_toan_tai_chinh\"><\/span><b>\u5206\u6790\u5185\u90e8\u5ba1\u8ba1\u7cfb\u7edf\u4e0e\u8d22\u52a1\u5ba1\u8ba1\u4e4b\u95f4\u7684\u5173\u7cfb\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5728 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1<\/span><\/a><span style=\"font-weight: 400;\">\u72ec\u7acb\u5ba1\u8ba1\u5e08\u901a\u5e38\u4f1a\u8bc4\u4f30\u5ba2\u6237\u5185\u90e8\u5ba1\u8ba1\u7cfb\u7edf\u7684\u53ef\u9760\u6027\u3002\u5065\u5168\u7684\u7cfb\u7edf\u80fd\u591f\u589e\u5f3a\u4eba\u4eec\u5bf9\u8d22\u52a1\u62a5\u8868\u6570\u636e\u7684\u4fe1\u5fc3\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tac_dong_den_pham_vi_kiem_toan\"><\/span><b>\u5bf9\u5ba1\u8ba1\u8303\u56f4\u7684\u5f71\u54cd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u4e00\u5bb6\u516c\u53f8\u62e5\u6709\u5b8c\u5584\u7684\u5185\u90e8\u5ba1\u8ba1\u4f53\u7cfb\uff0c\u72ec\u7acb\u5ba1\u8ba1\u5e08\u5c31\u53ef\u4ee5\u51cf\u5c11\u6240\u9700\u7684\u8be6\u7ec6\u6d4b\u8bd5\u5de5\u4f5c\u91cf\u3002\u8fd9\u65e2\u80fd\u8282\u7701\u5ba1\u8ba1\u6210\u672c\uff0c\u53c8\u80fd\u63d0\u9ad8\u8d22\u52a1\u62a5\u8868\u7684\u53ef\u9760\u6027\uff0c\u4ece\u800c\u7f29\u77ed\u62a5\u544a\u53d1\u5e03\u65f6\u95f4\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phat_hien_cac_sai_sot_trong_yeu\"><\/span><b>\u8bc6\u522b\u6750\u6599\u9519\u8bef<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7531\u4e8e\u7f3a\u4e4f\u9ad8\u7d20\u8d28\u7684\u4e13\u4e1a\u4eba\u5458\uff0c\u5185\u90e8\u5ba1\u8ba1\u7cfb\u7edf\u5f80\u5f80\u4f1a\u5ffd\u7565\u7a0e\u52a1\u4f1a\u8ba1\u4e2d\u7684\u91cd\u5927\u9519\u8bef\u3002\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u5916\u90e8\u54a8\u8be2\u516c\u53f8\u7684\u4f5c\u7528\u81f3\u5173\u91cd\u8981\uff0c\u53ef\u4ee5\u8865\u5145\u516c\u53f8\u7684\u63a7\u5236\u80fd\u529b\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u5206\u6790\u5185\u90e8\u5ba1\u8ba1\u7cfb\u7edf\u4e0e\u8d22\u52a1\u5ba1\u8ba1\u4e4b\u95f4\u5173\u7cfb\u7684\u8868\u683c\u3002<\/b><\/caption>\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><b>\u98ce\u9669\u7c7b\u578b<\/b><\/td>\n<td style=\"height: 56px; text-align: center;\"><b>\u5bf9\u8d22\u52a1\u62a5\u8868\u7684\u5f71\u54cd<\/b><\/td>\n<td style=\"height: 56px; text-align: center;\"><b>\u5185\u90e8\u63a7\u5236\u7cfb\u7edf\u7684\u4f5c\u7528<\/b><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u6b3a\u8bc8<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\u5229\u6da6\u4e0e\u7a0e\u6536\u5dee\u5f02<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\u6838\u5b9e\u8ba2\u5355\u7684\u771f\u5b9e\u6027\u3002<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\u4ed3\u5e93\u9519\u8bef<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\u5bf9\u9500\u552e\u6210\u672c\u7684\u5f71\u54cd<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\u5b9e\u7269\u76d8\u70b9\uff0c\u4ed3\u5e93\u6838\u5bf9\u3002<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u8fdd\u89c4\u884c\u4e3a<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\u8ffd\u8ba8\u6b20\u6b3e\u53ca\u903e\u671f\u4ed8\u6b3e\u7f5a\u6b3e\u3002<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\u5b9a\u671f\u5ba1\u6838\u7eb3\u7a0e\u7533\u62a5\u8868\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Cac_thach_thuc_khi_trien_khai_he_thong_kiem_toan_noi_bo_tai_Viet_Nam\"><\/span><b>\u5728\u8d8a\u5357\u5b9e\u65bd\u5185\u90e8\u5ba1\u8ba1\u7cfb\u7edf\u9762\u4e34\u7684\u6311\u6218\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5c3d\u7ba1\u5185\u90e8\u5ba1\u8ba1\u7cfb\u7edf\u7684\u4f5c\u7528\u6bcb\u5eb8\u7f6e\u7591\uff0c\u4f46\u8d8a\u5357\u4f01\u4e1a\u4ecd\u7136\u9762\u4e34\u8bf8\u591a\u56f0\u96be\u3002\u6b63\u786e\u8bc6\u522b\u8fd9\u4e9b\u6311\u6218\u662f\u627e\u5230\u6709\u6548\u89e3\u51b3\u65b9\u6848\u7684\u7b2c\u4e00\u6b65\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Han_che_ve_nguon_luc_nhan_su_chuyen_mon\"><\/span><b>\u4e13\u4e1a\u4eba\u529b\u8d44\u6e90\u4f9b\u5e94\u6709\u9650\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u627e\u5230\u65e2\u7cbe\u901a\u4f1a\u8ba1\u51c6\u5219\uff08VAS\/VFRS\uff09\u3001\u7a0e\u6cd5\u53c8\u4e86\u89e3\u516c\u53f8\u6cbb\u7406\u7684\u5185\u90e8\u5ba1\u8ba1\u4eba\u5458\u662f\u4e00\u9879\u91cd\u5927\u6311\u6218\u3002\u8fd9\u5bfc\u81f4\u8bb8\u591a\u5730\u65b9\u7684\u5185\u90e8\u5ba1\u8ba1\u4f53\u7cfb\u6d41\u4e8e\u5f62\u5f0f\uff0c\u7f3a\u4e4f\u6df1\u5165\u7684\u98ce\u9669\u8bc4\u4f30\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Van_hoa_ngai_thay_doi_va_so_kiem_tra\"><\/span><b>\u4e00\u79cd\u6297\u62d2\u53d8\u9769\u3001\u60e7\u6015\u5ba1\u89c6\u7684\u6587\u5316\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8bb8\u591a\u90e8\u95e8\u5c06\u5ba1\u8ba1\u89c6\u4e3a\u4e00\u79cd\u538b\u529b\u5de8\u5927\u7684\u5ba1\u67e5\u5f62\u5f0f\u3002\u4e3a\u4e86\u53d6\u5f97\u6210\u529f\uff0c\u9886\u5bfc\u5c42\u9700\u8981\u5efa\u7acb\u4e00\u79cd\u201c\u7ba1\u63a7\u4ee5\u4fdd\u62a4\u201d\u7684\u6587\u5316\uff0c\u5e2e\u52a9\u5458\u5de5\u7406\u89e3\u5185\u90e8\u5ba1\u8ba1\u7cfb\u7edf\u662f\u4e00\u79cd\u5de5\u5177\uff0c\u65e8\u5728\u5e2e\u52a9\u4ed6\u4eec\u6309\u7167\u89c4\u7ae0\u5236\u5ea6\u5b8c\u6210\u5de5\u4f5c\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ung_dung_cong_nghe_thong_tin_chua_dong_bo\"><\/span><b>\u4fe1\u606f\u6280\u672f\u7684\u5e94\u7528\u5c1a\u672a\u540c\u6b65\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4eba\u5de5\u7eb8\u8d28\u63a7\u5236\u5df2\u7ecf\u8fc7\u65f6\u3002\u9700\u8981\u5c06\u5065\u5168\u7684\u5185\u90e8\u5ba1\u8ba1\u7cfb\u7edf\u96c6\u6210\u5230 SAP\u3001Oracle \u7b49\u7ba1\u7406\u8f6f\u4ef6\u6216\u4e13\u4e1a\u4f1a\u8ba1\u8f6f\u4ef6\u4e2d\uff0c\u4ee5\u5b9e\u73b0\u98ce\u9669\u6307\u6807\u7684\u81ea\u52a8\u9884\u8b66\u548c\u76d1\u63a7\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Toi_uu_hoa_he_thong_kiem_toan_noi_bo_duoi_goc_do_thue_va_phap_ly\"><\/span><b>\u4ece\u7a0e\u52a1\u548c\u6cd5\u5f8b\u89d2\u5ea6\u4f18\u5316\u5185\u90e8\u5ba1\u8ba1\u7cfb\u7edf\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u5ba1\u8ba1\u7cfb\u7edf\u8981\u771f\u6b63\u53d1\u6325\u4ef7\u503c\uff0c\u5c31\u5fc5\u987b\u4e0e\u7a0e\u52a1\u5408\u89c4\u6d41\u7a0b\u76f8\u6574\u5408\u3002\u8fd9\u79cd\u534f\u8c03\u80fd\u591f\u786e\u4fdd\u4f01\u4e1a\u5728\u9762\u5bf9\u76d1\u7ba1\u673a\u6784\u7684\u68c0\u67e5\u548c\u5ba1\u8ba1\u65f6\u59cb\u7ec8\u4fdd\u6301\u79ef\u6781\u4e3b\u52a8\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_soat_chung_tu_dau_vao_va_dau_ra\"><\/span><b>\u8f93\u5165\u8f93\u51fa\u6587\u4ef6\u7684\u63a7\u5236<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u51ed\u8bc1\u662f\u4f1a\u8ba1\u7684\u7075\u9b42\u3002\u5185\u90e8\u5ba1\u8ba1\u7cfb\u7edf\u9700\u8981\u660e\u786e\u89c4\u5b9a\u7535\u5b50\u53d1\u7968\u7684\u6d41\u8f6c\u671f\u9650\u548c\u5408\u6cd5\u6027\u9a8c\u8bc1\u65b9\u6cd5\uff0c\u4ee5\u907f\u514d\u51fa\u73b0\u201c\u5e7d\u7075\u53d1\u7968\u201d\u7684\u98ce\u9669\uff0c\u76ee\u524d\u7a0e\u52a1\u673a\u5173\u6b63\u5bf9\u6b64\u7c7b\u53d1\u7968\u8fdb\u884c\u4e25\u683c\u76d1\u7ba1\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ra_soat_quyet_toan_thue_TNDN_va_TNCN\"><\/span><b>\u5bf9\u4f01\u4e1a\u6240\u5f97\u7a0e\u548c\u4e2a\u4eba\u6240\u5f97\u7a0e\u7ed3\u7b97\u8fdb\u884c\u5ba1\u67e5\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5728\u6bcf\u4e2a\u7eb3\u7a0e\u5e74\u5ea6\u5f00\u59cb\u524d\uff0c\u5185\u90e8\u5ba1\u8ba1\u7cfb\u7edf\u5e94\u8fdb\u884c\u6a21\u62df\u5ba1\u8ba1\u3002\u8fd9\u6709\u52a9\u4e8e\u53d1\u73b0\u65e0\u6548\u8d39\u7528\u5e76\u53ca\u65f6\u8fdb\u884c\u8c03\u6574\uff0c\u907f\u514d\u5728\u6b63\u5f0f\u7a0e\u52a1\u5ba1\u8ba1\u4e2d\u8d39\u7528\u88ab\u9a73\u56de\u3002<\/span><\/p>\n<p><b>\u4e3b\u8981\u68c0\u9a8c\u6807\u51c6\uff1a<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5408\u540c\u4e2d\u85aa\u8d44\u6d25\u8d34\u7684\u5408\u7406\u6027\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5e7f\u544a\u548c\u62db\u5f85\u8d39\u7528\u662f\u5426\u6709\u539f\u59cb\u51ed\u8bc1\u652f\u6301\uff1f<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d44\u4ea7\u6298\u65e7\u7684\u5206\u914d\u7531\u7b2c 45\/2013\/TT-BTC \u53f7\u901a\u77e5\u89c4\u5b9a\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Vi_du_thuc_te_ve_su_that_bai_cua_he_thong_kiem_toan_noi_bo\"><\/span><b>\u4e00\u4e2a\u5185\u90e8\u5ba1\u8ba1\u7cfb\u7edf\u5931\u6548\u7684\u771f\u5b9e\u6848\u4f8b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u8d8a\u5357\u91cd\u5927\u7ecf\u6d4e\u6848\u4ef6\u63ed\u793a\u4e86\u4e00\u4e2a\u5171\u540c\u70b9\uff1a\u5ba1\u8ba1\u5236\u5ea6\u5f62\u540c\u865a\u8bbe\u3002\u5185\u90e8\u5ba1\u8ba1\u5236\u5ea6\u88ab\u4e2a\u4eba\u7684\u7edd\u5bf9\u6743\u529b\u6240\u67b6\u7a7a\uff0c\u5bfc\u81f4\u591a\u5e74\u6765\u6301\u7eed\u5b58\u5728\u7684\u4e25\u91cd\u8fdd\u89c4\u884c\u4e3a\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u901a\u5e38\u60c5\u51b5\u4e0b\uff0c\u4e00\u4e9b\u94f6\u884c\u7531\u4e8e\u4fe1\u8d37\u5ba1\u6279\u76d1\u7ba1\u4e0d\u529b\uff0c\u5bfc\u81f4\u574f\u8d26\u6fc0\u589e\u3002\u5982\u679c\u5185\u90e8\u5ba1\u8ba1\u7cfb\u7edf\u80fd\u591f\u5207\u5b9e\u5c65\u884c\u5176\u72ec\u7acb\u804c\u8d23\uff0c\u76f4\u63a5\u5411\u76d1\u4e8b\u4f1a\u62a5\u544a\uff0c\u8fd9\u4e9b\u707e\u96be\u6027\u7684\u8d22\u52a1\u540e\u679c\u672c\u53ef\u53ca\u65f6\u907f\u514d\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Xu_huong_tuong_lai_cua_he_thong_kiem_toan_noi_bo_trong_ky_nguyen_40\"><\/span><b>\u5de5\u4e1a4.0\u65f6\u4ee3\u5185\u90e8\u5ba1\u8ba1\u7cfb\u7edf\u7684\u672a\u6765\u53d1\u5c55\u8d8b\u52bf\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6211\u4eec\u6b63\u4ece\u57fa\u4e8e\u6837\u672c\u7684\u5ba1\u8ba1\u8f6c\u5411\u7531\u4eba\u5de5\u667a\u80fd\u548c\u5927\u6570\u636e\u9a71\u52a8\u7684\u5168\u6570\u636e\u5ba1\u8ba1\u3002\u8fd9\u4e00\u8f6c\u53d8\u8981\u6c42\u5185\u90e8\u5ba1\u8ba1\u7cfb\u7edf\u5feb\u901f\u8c03\u6574\u5e76\u5347\u7ea7\u5176\u6570\u5b57\u5316\u80fd\u529b\uff0c\u4ee5\u4fdd\u6301\u6709\u6548\u6027\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_lien_tuc_Continuous_Auditing\"><\/span><b>\u6301\u7eed\u5ba1\u8ba1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u672a\u6765\uff0c\u5185\u90e8\u5ba1\u8ba1\u7cfb\u7edf\u5c06\u4e0d\u518d\u7b49\u5230\u5b63\u5ea6\u672b\u624d\u8fdb\u884c\u5ba1\u8ba1\u3002\u81ea\u52a8\u5316\u7b97\u6cd5\u5c06\u626b\u63cf\u6bcf\u4e00\u7b14\u4ea4\u6613\uff0c\u5e76\u5b9e\u65f6\u53d1\u51fa\u5f02\u5e38\u8b66\u62a5\uff0c\u4f7f\u7ba1\u7406\u5c42\u80fd\u591f\u7acb\u5373\u5e94\u5bf9\u98ce\u9669\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phan_tich_du_bao_rui_ro\"><\/span><b>\u98ce\u9669\u9884\u6d4b\u5206\u6790<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u73b0\u4ee3\u5185\u90e8\u5ba1\u8ba1\u7cfb\u7edf\u4e0d\u518d\u4ec5\u4ec5\u56de\u987e\u8fc7\u53bb\uff0c\u800c\u662f\u5229\u7528\u5386\u53f2\u6570\u636e\u9884\u6d4b\u672a\u6765\u98ce\u9669\u3002\u8fd9\u5305\u62ec\u9884\u6d4b\u6c47\u7387\u6ce2\u52a8\u6216\u7a0e\u6536\u653f\u7b56\u53d8\u5316\uff0c\u4ee5\u4fbf\u4f01\u4e1a\u5236\u5b9a\u76f8\u5e94\u7684\u5e94\u6025\u9884\u6848\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;\">\u5185\u90e8\u5ba1\u8ba1\u4f53\u7cfb\u72b9\u5982\u4e00\u9053\u575a\u56fa\u7684\u5c4f\u969c\uff0c\u4fdd\u62a4\u4f01\u4e1a\u514d\u53d7\u5e02\u573a\u6ce2\u52a8\u7684\u5f71\u54cd\uff0c\u786e\u4fdd\u5176\u53ef\u6301\u7eed\u53d1\u5c55\u3002\u4e00\u5957\u8fd0\u8f6c\u826f\u597d\u7684\u4f53\u7cfb\u6709\u52a9\u4e8e\u4f01\u4e1a\u9075\u5b88\u4f1a\u8ba1\u548c\u7a0e\u52a1\u6cd5\u89c4\uff0c\u5e76\u8d62\u5f97\u80a1\u4e1c\u548c\u5408\u4f5c\u4f19\u4f34\u7684\u4fe1\u4efb\u3002\u6295\u8d44\u5185\u90e8\u5ba1\u8ba1\u4f53\u7cfb\uff0c\u5c31\u662f\u6295\u8d44\u4f01\u4e1a\u7684\u957f\u671f\u53d1\u5c55\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e86\u89e3\u4f01\u4e1a\u9762\u4e34\u7684\u6311\u6218\uff0cMAN \u2013 Master Accountant Network \u63d0\u4f9b <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan\/\"><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\"> \u5e76\u63d0\u4f9b\u6784\u5efa\u5168\u9762\u63a7\u5236\u7cfb\u7edf\u7684\u54a8\u8be2\u670d\u52a1\u3002\u51ed\u501f\u7ecf\u9a8c\u4e30\u5bcc\u7684\u4e13\u5bb6\u56e2\u961f\uff0c\u6211\u4eec\u81f4\u529b\u4e8e\u5e2e\u52a9\u60a8\u7684\u4f01\u4e1a\u4f18\u5316\u6d41\u7a0b\u3001\u786e\u4fdd\u6570\u636e\u900f\u660e\u5ea6\u5e76\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u7a0e\u52a1\u98ce\u9669\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_dich_vu_khac\"><\/span><b>\u5176\u4ed6\u670d\u52a1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-bao-cao-tai-chinh-tai-man\/\"><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-noi-bo-tron-goi\/\"><span style=\"font-weight: 400;\">\u5185\u90e8\u5ba1\u8ba1\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-danh-gia-he-thong-kiem-soat-noi-bo-tron-goi\/\"><span style=\"font-weight: 400;\">\u5185\u90e8\u63a7\u5236\u7cfb\u7edf\u8bc4\u4f30\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-theo-yeu-cau-chuyen-sau\/\"><span style=\"font-weight: 400;\">\u6309\u9700\u63d0\u4f9b\u5ba1\u8ba1\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-thue-chuyen-nghiep\/\"><span style=\"font-weight: 400;\">\u4e13\u4e1a\u7a0e\u52a1\u5ba1\u8ba1\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-xay-dung-toi-uu\/\"><span style=\"font-weight: 400;\">\u5efa\u7b51\u5ba1\u8ba1\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-quy-dinh\/\"><span style=\"font-weight: 400;\">\u9879\u76ee\u7ed3\u7b97\u5ba1\u8ba1\u670d\u52a1\u5df2\u5b8c\u6210<\/span><\/a><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>MAN \u2013 Master Accountant Network \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=\"Cac_cau_hoi_thuong_gap_ve_he_thong_kiem_toan_noi_bo\"><\/span><b>\u5173\u4e8e\u5185\u90e8\u5ba1\u8ba1\u7cfb\u7edf\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=\"Doanh_nghiep_nho_co_can_xay_dung_he_thong_kiem_toan_noi_bo_khong\"><\/span>\u5c0f\u578b\u4f01\u4e1a\u662f\u5426\u9700\u8981\u5efa\u7acb\u5185\u90e8\u5ba1\u8ba1\u5236\u5ea6\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\u5c0f\u4f01\u4e1a\u4ecd\u7136\u5e94\u8be5\u5177\u5907\u5185\u90e8\u5ba1\u8ba1\u7cfb\u7edf\u7684\u57fa\u672c\u8981\u7d20\uff0c\u4ee5\u9632\u6b62\u8d44\u4ea7\u635f\u5931\uff0c\u5e76\u5e2e\u52a9\u4f01\u4e1a\u4e3b\u6700\u51c6\u786e\u5730\u4e86\u89e3\u5176\u7ba1\u7406\u5b9e\u8df5\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=\"Su_khac_biet_lon_nhat_giua_kiem_toan_noi_bo_va_ke_toan_truong_la_gi\"><\/span>\u5185\u90e8\u5ba1\u8ba1\u5e08\u548c\u9996\u5e2d\u4f1a\u8ba1\u5e08\u4e4b\u95f4\u6700\u5927\u7684\u533a\u522b\u662f\u4ec0\u4e48\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u9996\u5e2d\u4f1a\u8ba1\u5e08\u8d1f\u8d23\u7ec4\u7ec7\u548c\u5b9e\u65bd\u4f1a\u8ba1\u5b9e\u52a1\u5e76\u7f16\u5236\u62a5\u544a\u3002\u540c\u65f6\uff0c\u5185\u90e8\u5ba1\u8ba1\u7cfb\u7edf\u8bc4\u4f30\u9996\u5e2d\u4f1a\u8ba1\u5e08\u7684\u5de5\u4f5c\u4ee5\u53ca\u6574\u4e2a\u7ec4\u7ec7\u662f\u5426\u5408\u89c4\u3001\u9ad8\u6548\u4e14\u8bda\u4fe1\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_van_hanh_he_thong_kiem_toan_noi_bo_co_cao_khong\"><\/span>\u5185\u90e8\u5ba1\u8ba1\u7cfb\u7edf\u7684\u8fd0\u8425\u6210\u672c\u9ad8\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\u521d\u59cb\u6295\u8d44\u6210\u672c\u53ef\u80fd\u5f88\u9ad8\uff0c\u4f46\u8fdc\u4f4e\u4e8e\u56e0\u6b3a\u8bc8\u6216\u7a0e\u52a1\u5904\u7f5a\u9020\u6210\u7684\u635f\u5931\u3002\u4f01\u4e1a\u53ef\u4ee5\u5c06\u8fd9\u9879\u670d\u52a1\u5916\u5305\uff0c\u4ece\u800c\u5728\u786e\u4fdd\u5185\u90e8\u5ba1\u8ba1\u7cfb\u7edf\u8d28\u91cf\u7684\u540c\u65f6\uff0c\u4f18\u5316\u6210\u672c\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\": \"Doanh nghi\u1ec7p nh\u1ecf c\u00f3 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Trong b\u1ed1i c\u1ea3nh kinh t\u1ebf s\u1ed1, vi\u1ec7c thi\u1ebft l\u1eadp c\u01a1 ch\u1ebf ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c theo Ngh\u1ecb \u0111\u1ecbnh 05\/2019\/N\u0110-CP [&hellip;]<\/p>","protected":false},"author":5,"featured_media":5259,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[26],"tags":[],"class_list":["post-5257","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-phan-tich"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5257","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=5257"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5257\/revisions"}],"predecessor-version":[{"id":5262,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5257\/revisions\/5262"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/5259"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=5257"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=5257"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=5257"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}