{"id":5277,"date":"2026-03-13T02:11:57","date_gmt":"2026-03-13T09:11:57","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=5277"},"modified":"2026-03-13T02:11:57","modified_gmt":"2026-03-13T09:11:57","slug":"khai-niem-kiem-toan-noi-bo","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/zh\/khai-niem-kiem-toan-noi-bo\/","title":{"rendered":"\u5185\u90e8\u5ba1\u8ba1\u7684\u6982\u5ff5"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u5185\u90e8\u5ba1\u8ba1\u662f\u73b0\u4ee3\u516c\u53f8\u6cbb\u7406\u7684\u6838\u5fc3\u57fa\u7840\uff0c\u5b83\u5982\u540c\u201c\u9884\u8b66\u7cfb\u7edf\u201d\uff0c\u80fd\u591f\u8bc6\u522b\u8d22\u52a1\u548c\u8fd0\u8425\u98ce\u9669\u3002\u5728\u8d8a\u5357\u7ecf\u6d4e\u4e00\u4f53\u5316\u7a0b\u5ea6\u65e5\u76ca\u52a0\u6df1\u7684\u80cc\u666f\u4e0b\uff0c\u7406\u89e3\u5e76\u6b63\u786e\u8fd0\u7528\u5185\u90e8\u5ba1\u8ba1\u51c6\u5219\u4e0d\u518d\u662f\u53ef\u9009\u9879\uff0c\u800c\u5df2\u6210\u4e3a\u4e00\u9879\u5f3a\u5236\u6027\u8981\u6c42\u3002 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-05-2019-ND-CP-quy-dinh-ve-kiem-toan-noi-bo-315316.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">2019\u5e74\u7b2c05\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\"> \u653f\u5e9c\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u56fd\u9645\u5185\u90e8\u5ba1\u8ba1\u5e08\u534f\u4f1a\uff08IIA\uff09\u7684\u6570\u636e\uff0c\u5efa\u7acb\u5065\u5168\u5185\u90e8\u63a7\u5236\u4f53\u7cfb\u7684\u7ec4\u7ec7\u80fd\u591f\u5c06\u56e0\u6b3a\u8bc8\u548c\u4f1a\u8ba1\u9519\u8bef\u9020\u6210\u7684\u635f\u5931\u51cf\u5c11\u9ad8\u8fbe40%\u3002\u5bf9\u5185\u90e8\u5ba1\u8ba1\u7684\u900f\u5f7b\u7406\u89e3\u6709\u52a9\u4e8e\u7ba1\u7406\u4eba\u5458\u3001\u9996\u5e2d\u4f1a\u8ba1\u5e08\u548c\u5ba1\u8ba1\u5e08\u4e25\u683c\u9075\u5b88\u76f8\u5173\u6cd5\u89c4\u3002 <\/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;\">2015\u5e74\u4f1a\u8ba1\u6cd5<\/span><\/a><span style=\"font-weight: 400;\"> \u4ee5\u53ca\u8d22\u653f\u90e8\u7684\u6307\u5bfc\u6027\u901a\u544a\uff0c\u4ece\u800c\u5960\u5b9a\u4e86\u575a\u5b9e\u7684\u8d22\u653f\u57fa\u7840\u3002<\/span><\/p>\n<div id=\"ez-toc-container\" 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ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/khai-niem-kiem-toan-noi-bo\/#Doi_tuong_bat_buoc_phai_thiet_lap_bo_phan_kiem_toan_noi_bo\" >\u9700\u8981\u8bbe\u7acb\u5185\u90e8\u5ba1\u8ba1\u90e8\u95e8\u7684\u5b9e\u4f53<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/khai-niem-kiem-toan-noi-bo\/#Cac_thach_thuc_khi_trien_khai_khai_niem_kiem_toan_noi_bo_tai_Viet_Nam\" >\u5728\u8d8a\u5357\u5b9e\u65bd\u5185\u90e8\u5ba1\u8ba1\u7406\u5ff5\u9762\u4e34\u7684\u6311\u6218\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/khai-niem-kiem-toan-noi-bo\/#Su_doc_lap_cua_bo_phan_kiem_toan\" >\u5ba1\u8ba1\u90e8\u95e8\u7684\u72ec\u7acb\u6027<\/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\/khai-niem-kiem-toan-noi-bo\/#Chat_luong_du_lieu_va_ung_dung_cong_nghe\" >\u6570\u636e\u8d28\u91cf\u548c\u6280\u672f\u5e94\u7528<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/khai-niem-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-20\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/khai-niem-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-21\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/khai-niem-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-22\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/khai-niem-kiem-toan-noi-bo\/#Giai_dap_cac_thac_mac_thuong_gap_ve_khai_niem_kiem_toan_noi_bo\" >\u89e3\u7b54\u6709\u5173\u5185\u90e8\u5ba1\u8ba1\u6982\u5ff5\u7684\u5e38\u89c1\u95ee\u9898\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/khai-niem-kiem-toan-noi-bo\/#Thue_ngoai_dich_vu_kiem_toan_noi_bo_co_hop_phap_khong\" >\u5c06\u5185\u90e8\u5ba1\u8ba1\u670d\u52a1\u5916\u5305\u662f\u5426\u5408\u6cd5\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/khai-niem-kiem-toan-noi-bo\/#Kiem_toan_vien_noi_bo_co_can_chung_chi_hanh_nghe_khong\" >\u5185\u90e8\u5ba1\u8ba1\u4eba\u5458\u9700\u8981\u4e13\u4e1a\u6267\u7167\u5417\uff1f<\/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\/khai-niem-kiem-toan-noi-bo\/#Su_khac_nhau_giua_bao_cao_kiem_toan_noi_bo_va_bao_cao_tai_chinh_la_gi\" >\u5185\u90e8\u5ba1\u8ba1\u62a5\u544a\u548c\u8d22\u52a1\u62a5\u8868\u6709\u4ec0\u4e48\u533a\u522b\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"He_thong_hoa_khai_niem_kiem_toan_noi_bo_va_co_so_phap_ly_tai_Viet_Nam\"><\/span><b>\u7cfb\u7edf\u5316\u8d8a\u5357\u5185\u90e8\u5ba1\u8ba1\u7684\u6982\u5ff5\u53ca\u5176\u6cd5\u5f8b\u57fa\u7840\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5279\" aria-describedby=\"caption-attachment-5279\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5279\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/He-thong-hoa-khai-niem-kiem-toan-noi-bo-va-co-so-phap-ly-tai-Viet-Nam.jpg\" alt=\"H\u1ec7 th\u1ed1ng h\u00f3a kh\u00e1i ni\u1ec7m ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 c\u01a1 s\u1edf ph\u00e1p l\u00fd t\u1ea1i Vi\u1ec7t Nam\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/He-thong-hoa-khai-niem-kiem-toan-noi-bo-va-co-so-phap-ly-tai-Viet-Nam.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/He-thong-hoa-khai-niem-kiem-toan-noi-bo-va-co-so-phap-ly-tai-Viet-Nam-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/He-thong-hoa-khai-niem-kiem-toan-noi-bo-va-co-so-phap-ly-tai-Viet-Nam-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/He-thong-hoa-khai-niem-kiem-toan-noi-bo-va-co-so-phap-ly-tai-Viet-Nam-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/He-thong-hoa-khai-niem-kiem-toan-noi-bo-va-co-so-phap-ly-tai-Viet-Nam-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5279\" class=\"wp-caption-text\">\u7cfb\u7edf\u5316\u8d8a\u5357\u5185\u90e8\u5ba1\u8ba1\u7684\u6982\u5ff5\u53ca\u5176\u6cd5\u5f8b\u57fa\u7840\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u5728\u6df1\u5165\u63a2\u8ba8\u6280\u672f\u6d41\u7a0b\u4e4b\u524d\uff0c\u6211\u4eec\u9700\u8981\u57fa\u4e8e\u56fd\u9645\u89c6\u89d2\u548c\u8d8a\u5357\u73b0\u884c\u6cd5\u89c4\uff0c\u5bf9\u5185\u90e8\u5ba1\u8ba1\u7684\u6982\u5ff5\u8fdb\u884c\u7cbe\u786e\u5b9a\u4e49\u3002\u8fd9\u5c06\u6709\u52a9\u4e8e\u4f01\u4e1a\u907f\u514d\u5bf9\u5185\u90e8\u63a7\u5236\u548c\u72ec\u7acb\u5ba1\u8ba1\u4e4b\u95f4\u7684\u8bef\u89e3\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dinh_nghia_chuan_muc_theo_Nghi_dinh_052019ND-CP\"><\/span><b>\u6839\u636e\u7b2c05\/2019\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u6807\u51c6\u5b9a\u4e49<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c05\/2019\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c4\u6761\uff0c\u5185\u90e8\u5ba1\u8ba1\u7684\u6982\u5ff5\u662f\u6307\u5bf9\u5185\u90e8\u63a7\u5236\u7cfb\u7edf\u3001\u98ce\u9669\u7ba1\u7406\u548c\u6cbb\u7406\u6d41\u7a0b\u8fdb\u884c\u72ec\u7acb\u3001\u5ba2\u89c2\u7684\u68c0\u67e5\u3001\u8bc4\u4f30\u548c\u54a8\u8be2\u6d3b\u52a8\u3002\u5176\u6700\u7ec8\u76ee\u6807\u662f\u901a\u8fc7\u7cfb\u7edf\u5316\u7684\u65b9\u6cd5\u63d0\u5347\u7ec4\u7ec7\u7684\u4ef7\u503c\u548c\u8fd0\u8425\u6548\u7387\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u5ba1\u8ba1\u7406\u5ff5\u7684\u5b9e\u65bd\u6709\u52a9\u4e8e\u8463\u4e8b\u4f1a\u548c\u6267\u884c\u59d4\u5458\u4f1a\u8bc4\u4f30\u4e1a\u52a1\u6d41\u7a0b\u7684\u6709\u6548\u6027\u548c\u6548\u7387\u3002\u5c24\u5176\u5bf9\u4e8e\u4e0a\u5e02\u516c\u53f8\u6216\u56fd\u6709\u4f01\u4e1a\u800c\u8a00\uff0c\u5185\u90e8\u5ba1\u8ba1\u90e8\u95e8\u662f\u786e\u4fdd\u5728\u80a1\u4e1c\u548c\u7a0e\u52a1\u673a\u5173\u9762\u524d\u4fdd\u6301\u900f\u660e\u5ea6\u7684\u4e0d\u53ef\u6216\u7f3a\u7684\u7ec4\u6210\u90e8\u5206\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Su_khac_biet_giua_kiem_toan_noi_bo_va_cac_hinh_thuc_kiem_tra_khac\"><\/span><b>\u5185\u90e8\u5ba1\u8ba1\u4e0e\u5176\u4ed6\u5f62\u5f0f\u7684\u68c0\u67e5\u4e4b\u95f4\u7684\u533a\u522b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8bb8\u591a\u4f1a\u8ba1\u5e08\u5e38\u5e38\u5c06\u5185\u90e8\u5ba1\u8ba1\u7684\u6982\u5ff5\u4e0e\u65e5\u5e38\u5185\u90e8\u63a7\u5236\u6df7\u6dc6\u3002\u4e8b\u5b9e\u4e0a\uff0c\u5185\u90e8\u5ba1\u8ba1\u5728\u201c\u4e09\u9053\u9632\u7ebf\u201d\u6a21\u578b\u4e2d\u5904\u4e8e\u7b2c\u4e09\u5c42\uff0c\u8d1f\u8d23\u76d1\u7763\u524d\u4e24\u9053\u9632\u7ebf\u7684\u6574\u4e2a\u63a7\u5236\u548c\u98ce\u9669\u7ba1\u7406\u4f53\u7cfb\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\u3001\u72ec\u7acb\u5ba1\u8ba1\u548c\u5185\u90e8\u63a7\u5236\u7684\u6bd4\u8f83\u8868\u3002<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6807\u51c6<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5185\u90e8\u5ba1\u8ba1<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u72ec\u7acb\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;\">\u7ba1\u7406\u54a8\u8be2\u3001\u98ce\u9669\u7ba1\u7406<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6838\u5b9e\u8d22\u52a1\u62a5\u8868\u7684\u51c6\u786e\u6027\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u786e\u4fdd\u65e5\u5e38\u8fd0\u8425<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u76ee\u6807\u53d7\u4f17<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6267\u884c\u59d4\u5458\u4f1a\u3001\u8463\u4e8b\u4f1a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u80a1\u4e1c\u3001\u94f6\u884c\u3001\u7a0e\u52a1\u673a\u5173<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5168\u4f53\u5458\u5de5<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u9891\u7387<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6301\u7eed\u8fdb\u884c\u6216\u6309\u8ba1\u5212\u5e74\u5ea6\u8fdb\u884c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5b9a\u671f\uff08\u6bcf\u5e74\/\u6bcf\u534a\u5e74\uff09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8fd9\u79cd\u60c5\u51b5\u6bcf\u5c0f\u65f6\u90fd\u5728\u53d1\u751f\uff0c\u65e5\u590d\u4e00\u65e5\u3002<\/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;\">\u6240\u6709\u5546\u4e1a\u6d3b\u52a8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e3b\u8981\u8d22\u52a1\u6307\u6807<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5177\u4f53\u4e1a\u52a1\u6d41\u7a0b<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Chuc_nang_va_nhiem_vu_trong_tam_khi_ap_dung_khai_niem_kiem_toan_noi_bo\"><\/span><b>\u5e94\u7528\u5185\u90e8\u5ba1\u8ba1\u6982\u5ff5\u65f6\u7684\u5173\u952e\u804c\u80fd\u548c\u4efb\u52a1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5278\" aria-describedby=\"caption-attachment-5278\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5278\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Chuc-nang-va-nhiem-vu-trong-tam-khi-ap-dung-khai-niem-kiem-toan-noi-bo.jpg\" alt=\"Ch\u1ee9c n\u0103ng v\u00e0 nhi\u1ec7m v\u1ee5 tr\u1ecdng t\u00e2m khi \u00e1p d\u1ee5ng kh\u00e1i ni\u1ec7m ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Chuc-nang-va-nhiem-vu-trong-tam-khi-ap-dung-khai-niem-kiem-toan-noi-bo.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Chuc-nang-va-nhiem-vu-trong-tam-khi-ap-dung-khai-niem-kiem-toan-noi-bo-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Chuc-nang-va-nhiem-vu-trong-tam-khi-ap-dung-khai-niem-kiem-toan-noi-bo-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Chuc-nang-va-nhiem-vu-trong-tam-khi-ap-dung-khai-niem-kiem-toan-noi-bo-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Chuc-nang-va-nhiem-vu-trong-tam-khi-ap-dung-khai-niem-kiem-toan-noi-bo-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5278\" class=\"wp-caption-text\">\u5e94\u7528\u5185\u90e8\u5ba1\u8ba1\u6982\u5ff5\u65f6\u7684\u5173\u952e\u804c\u80fd\u548c\u4efb\u52a1<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u7406\u89e3\u5185\u90e8\u5ba1\u8ba1\u7684\u6982\u5ff5\u662f\u7b2c\u4e00\u6b65\uff0c\u4f46\u8981\u771f\u6b63\u5b9e\u65bd\u5185\u90e8\u5ba1\u8ba1\uff0c\u5219\u9700\u8981\u5bf9\u4f1a\u8ba1\u548c\u7a0e\u52a1\u5b9e\u52a1\u4ee5\u53ca\u56fd\u9645\u5ba1\u8ba1\u51c6\u5219\uff08IPPF\uff09\u6709\u6df1\u5165\u7684\u4e86\u89e3\u3002\u6bcf\u4e00\u9879\u5de5\u4f5c\u90fd\u65e8\u5728\u4fdd\u62a4\u4f01\u4e1a\u7684\u8d44\u4ea7\u548c\u58f0\u8a89\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_tra_tinh_tuan_thu_phap_luat_va_quy_dinh_noi_bo\"><\/span><b>\u68c0\u67e5\u662f\u5426\u7b26\u5408\u6cd5\u5f8b\u6cd5\u89c4\u548c\u5185\u90e8\u89c4\u7ae0\u5236\u5ea6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8be5\u6982\u5ff5\u7684\u4e3b\u8981\u4efb\u52a1\u4e4b\u4e00 <\/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;\"> \u8fd9\u786e\u4fdd\u6240\u6709\u4e1a\u52a1\u8fd0\u8425\u5747\u7b26\u5408\u4f1a\u8ba1\u6cd5\u3001\u7a0e\u6cd5\u4ee5\u53ca\u8bf8\u5982\u7b2c200\/2014\/TT-BTC\u53f7\u901a\u77e5\u7b49\u6307\u5bfc\u6027\u6587\u4ef6\u3002\u8fd9\u6709\u52a9\u4e8e\u4f01\u4e1a\u907f\u514d\u6cd5\u5f8b\u98ce\u9669\u548c\u6765\u81ea\u4e3b\u7ba1\u673a\u5173\u7684\u884c\u653f\u5904\u7f5a\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5728\u5408\u89c4\u6027\u5ba1\u8ba1\u8fc7\u7a0b\u4e2d\uff0c\u5185\u90e8\u5ba1\u8ba1\u4eba\u5458\u4f1a\u5ba1\u67e5\u4f1a\u8ba1\u51ed\u8bc1\u3001\u7eb3\u7a0e\u7533\u62a5\u8868\u548c\u652f\u51fa\u5ba1\u6279\u6d41\u7a0b\u3002\u4e25\u683c\u6267\u884c\u5185\u90e8\u5ba1\u8ba1\u539f\u5219\u6709\u52a9\u4e8e\u53ca\u65e9\u53d1\u73b0\u65e0\u6548\u8d39\u7528\u7684\u4f1a\u8ba1\u5904\u7406\u9519\u8bef\uff0c\u4ece\u800c\u5728\u7a0e\u52a1\u673a\u5173\u8fdb\u884c\u6700\u7ec8\u5ba1\u8ba1\u4e4b\u524d\u53ca\u65f6\u7ea0\u6b63\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Danh_gia_tinh_hieu_qua_va_hieu_luc_cua_quy_trinh_van_hanh\"><\/span><b>\u8bc4\u4f30\u8fd0\u8425\u6d41\u7a0b\u7684\u6709\u6548\u6027\u548c\u6548\u7387\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u5ba1\u8ba1\u7684\u6982\u5ff5\u8fdc\u4e0d\u6b62\u4e8e\u68c0\u67e5\u6570\u5b57\uff1b\u5b83\u6df1\u5165\u8bc4\u4f30\u7ec4\u7ec7\u7684\u201c\u7ee9\u6548\u201d\u3002\u5ba1\u8ba1\u4eba\u5458\u5206\u6790\u8d44\u6e90\uff08\u4eba\u529b\u3001\u8d22\u529b\u548c\u8d44\u4ea7\uff09\u662f\u5426\u5f97\u5230\u6700\u4f73\u5229\u7528\uff0c\u4ee5\u53ca\u662f\u5426\u5b58\u5728\u4efb\u4f55\u6d6a\u8d39\u6216\u635f\u5931\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f8b\u5982\uff0c\u5728\u91c7\u8d2d\u8fc7\u7a0b\u4e2d\uff0c\u8fd0\u7528\u5185\u90e8\u5ba1\u8ba1\u7684\u6982\u5ff5\u53ef\u4ee5\u68c0\u67e5\u91c7\u8d2d\u4eba\u5458\u548c\u4f9b\u5e94\u5546\u4e4b\u95f4\u662f\u5426\u5b58\u5728\u4e32\u901a\u884c\u4e3a\u3002\u4efb\u4f55\u63a7\u5236\u6f0f\u6d1e\u90fd\u4f1a\u88ab\u8bc6\u522b\u51fa\u6765\uff0c\u5e76\u63d0\u51fa\u6539\u8fdb\u5efa\u8bae\uff0c\u4ee5\u4f18\u5316\u4f01\u4e1a\u6210\u672c\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tai_sao_khai_niem_kiem_toan_noi_bo_lai_quan_trong_trong_quan_tri_rui_ro\"><\/span><b>\u4e3a\u4ec0\u4e48\u5185\u90e8\u5ba1\u8ba1\u7684\u6982\u5ff5\u5728\u98ce\u9669\u7ba1\u7406\u4e2d\u5982\u6b64\u91cd\u8981\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5281\" aria-describedby=\"caption-attachment-5281\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5281\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Tai-sao-khai-niem-kiem-toan-noi-bo-lai-quan-trong-trong-quan-tri-rui-ro.jpg\" alt=\"T\u1ea1i sao kh\u00e1i ni\u1ec7m ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u1ea1i quan tr\u1ecdng trong qu\u1ea3n tr\u1ecb r\u1ee7i ro\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Tai-sao-khai-niem-kiem-toan-noi-bo-lai-quan-trong-trong-quan-tri-rui-ro.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Tai-sao-khai-niem-kiem-toan-noi-bo-lai-quan-trong-trong-quan-tri-rui-ro-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Tai-sao-khai-niem-kiem-toan-noi-bo-lai-quan-trong-trong-quan-tri-rui-ro-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Tai-sao-khai-niem-kiem-toan-noi-bo-lai-quan-trong-trong-quan-tri-rui-ro-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Tai-sao-khai-niem-kiem-toan-noi-bo-lai-quan-trong-trong-quan-tri-rui-ro-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5281\" class=\"wp-caption-text\">\u4e3a\u4ec0\u4e48\u5185\u90e8\u5ba1\u8ba1\u7684\u6982\u5ff5\u5728\u98ce\u9669\u7ba1\u7406\u4e2d\u5982\u6b64\u91cd\u8981\uff1f<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u4ece\u5e02\u573a\u6ce2\u52a8\u5230\u4f1a\u8ba1\u8f6f\u4ef6\u7cfb\u7edf\u9519\u8bef\uff0c\u98ce\u9669\u65e0\u5904\u4e0d\u5728\uff0c\u6e17\u900f\u5230\u4f01\u4e1a\u8fd0\u8425\u7684\u65b9\u65b9\u9762\u9762\u3002\u5185\u90e8\u5ba1\u8ba1\u5c31\u50cf\u4e00\u9053\u201c\u76fe\u724c\u201d\uff0c\u901a\u8fc7\u8bc6\u522b\u548c\u91cf\u5316\u98ce\u9669\uff0c\u4fdd\u62a4\u4f01\u4e1a\u514d\u53d7\u8fd9\u4e9b\u6ce2\u52a8\u7684\u5f71\u54cd\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhan_dien_rui_ro_trong_yeu_Key_Risks\"><\/span><b>\u8bc6\u522b\u5173\u952e\u98ce\u9669\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u901a\u8fc7\u5b9e\u65bd\u5185\u90e8\u5ba1\u8ba1\u7406\u5ff5\uff0c\u7ec4\u7ec7\u53ef\u4ee5\u6784\u5efa\u98ce\u9669\u70ed\u529b\u56fe\u3002\u8fd9\u4f7f\u5f97\u9886\u5bfc\u8005\u80fd\u591f\u5c06\u8d44\u6e90\u96c6\u4e2d\u5728\u6700\u6709\u53ef\u80fd\u5bf9\u7ec4\u7ec7\u9020\u6210\u91cd\u5927\u635f\u5bb3\u7684\u9886\u57df\uff0c\u800c\u4e0d\u662f\u8fdb\u884c\u5e7f\u6cdb\u800c\u6f2b\u65e0\u76ee\u7684\u7684\u5ba1\u8ba1\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u662f\u5e94\u7528\u5185\u90e8\u5ba1\u8ba1\u7406\u5ff5\u65f6\u901a\u5e38\u8bc6\u522b\u51fa\u7684\u98ce\u9669\u7fa4\u4f53\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6218\u7565\u98ce\u9669\uff1a<\/b><span style=\"font-weight: 400;\"> \u504f\u79bb\u516c\u53f8\u957f\u671f\u76ee\u6807\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8d22\u52a1\u98ce\u9669\uff1a<\/b><span style=\"font-weight: 400;\"> \u73b0\u91d1\u635f\u5931\u3001\u574f\u8d26\u3001\u7a0e\u52a1\u7533\u62a5\u9519\u8bef\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5408\u89c4\u98ce\u9669\uff1a<\/b><span style=\"font-weight: 400;\"> \u8fdd\u53cd\u4e13\u95e8\u7684\u6cd5\u5f8b\u6cd5\u89c4\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8fd0\u8425\u98ce\u9669\uff1a<\/b><span style=\"font-weight: 400;\"> \u8bbe\u5907\u6545\u969c\u3001\u7f62\u5de5\u3001\u6570\u636e\u6cc4\u9732\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Xay_dung_van_hoa_chinh_truc_va_phong_chong_gian_lan\"><\/span><b>\u5efa\u7acb\u8bda\u4fe1\u6587\u5316\uff0c\u9632\u6b62\u6b3a\u8bc8\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5411\u6240\u6709\u5458\u5de5\u666e\u53ca\u5185\u90e8\u5ba1\u8ba1\u7406\u5ff5\u6709\u52a9\u4e8e\u8425\u9020\u900f\u660e\u7684\u5de5\u4f5c\u73af\u5883\u3002\u5f53\u5458\u5de5\u4e86\u89e3\u6709\u4e00\u4e2a\u72ec\u7acb\u673a\u6784\u5b9a\u671f\u76d1\u7763\u5ba1\u8ba1\u6d41\u7a0b\u65f6\uff0c\u4ed6\u4eec\u4ece\u4e8b\u6b3a\u8bc8\u6d3b\u52a8\u7684\u503e\u5411\u5c31\u4f1a\u964d\u4f4e\uff0c\u4ece\u800c\u6709\u52a9\u4e8e\u7ef4\u62a4\u4f1a\u8ba1\u804c\u4e1a\u9053\u5fb7\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_kiem_toan_noi_bo_chuan_theo_Thong_tu_82021TT-BTC\"><\/span><b>\u6839\u636e\u7b2c 8\/2021\/TT-BTC \u53f7\u901a\u51fd\uff0c\u6267\u884c\u6807\u51c6\u5185\u90e8\u5ba1\u8ba1\u7a0b\u5e8f\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e3a\u843d\u5b9e\u5185\u90e8\u5ba1\u8ba1\u7406\u5ff5\uff0c\u8d22\u653f\u90e8\u53d1\u5e03\u4e86\u7b2c8\/2021\/TT-BTC\u53f7\u901a\u77e5\uff0c\u5373\u300a\u8d8a\u5357\u5185\u90e8\u5ba1\u8ba1\u51c6\u5219\u300b\u3002\u4e00\u4e2a\u7ed3\u6784\u5b8c\u5584\u7684\u5ba1\u8ba1\u6d41\u7a0b\u901a\u5e38\u5305\u62ec\u4ee5\u4e0b\u51e0\u4e2a\u9636\u6bb5\uff1a<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lap_ke_hoach_kiem_toan_Planning\"><\/span><b>\u5ba1\u8ba1\u8ba1\u5212<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u638c\u63e1\u5185\u90e8\u5ba1\u8ba1\u6982\u5ff5\u540e\u7684\u7b2c\u4e00\u6b65\u662f\u660e\u786e\u5ba1\u8ba1\u8303\u56f4\u3001\u76ee\u6807\u548c\u6240\u9700\u8d44\u6e90\u3002\u8be5\u8ba1\u5212\u5fc5\u987b\u57fa\u4e8e\u98ce\u9669\u8bc4\u4f30\uff0c\u91cd\u70b9\u5173\u6ce8\u4f1a\u8ba1\u671f\u95f4\u6700\u6709\u53ef\u80fd\u51fa\u73b0\u9519\u8bef\u7684\u90e8\u95e8\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thuc_hien_kiem_toan_Execution\"><\/span><b>\u6267\u884c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5728\u6b64\u9636\u6bb5\uff0c\u5ba1\u8ba1\u4eba\u5458\u5c06\u901a\u8fc7\u89c2\u5bdf\u3001\u8bbf\u8c08\u3001\u6587\u4ef6\u6838\u67e5\u548c\u8f6f\u4ef6\u6d4b\u8bd5\u7b49\u65b9\u6cd5\u6536\u96c6\u8bc1\u636e\u3002\u5185\u90e8\u5ba1\u8ba1\u7684\u6982\u5ff5\u8981\u6c42\u5bf9\u300a\u4f01\u4e1a\u6cd5\u300b\u89c4\u5b9a\u7684\u590d\u6742\u4f1a\u8ba1\u5206\u5f55\u6216\u5173\u8054\u65b9\u4ea4\u6613\u8fdb\u884c\u7ec6\u81f4\u5ba1\u67e5\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lap_bao_cao_va_kien_nghi_Reporting\"><\/span><b>\u62a5\u544a\u548c\u5efa\u8bae<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u5ba1\u8ba1\u6d41\u7a0b\u7684\u6240\u6709\u7ed3\u679c\u5fc5\u987b\u6c47\u603b\u6210\u4e00\u4efd\u5ba1\u8ba1\u62a5\u544a\u3002\u8be5\u62a5\u544a\u4e0d\u4ec5\u5e94\u5217\u51fa\u8fdd\u89c4\u884c\u4e3a\uff0c\u8fd8\u5e94\u4e3a\u8463\u4e8b\u4f1a\u63d0\u4f9b\u5177\u4f53\u53ef\u884c\u7684\u6574\u6539\u65b9\u6848\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Theo_doi_sau_kiem_toan_Follow-up\"><\/span><b>\u5ba1\u8ba1\u540e\u7684\u540e\u7eed\u5de5\u4f5c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u5ba1\u8ba1\u7684\u4e00\u4e2a\u5173\u952e\u7279\u70b9\u662f\u5176\u6301\u7eed\u6027\u3002\u5ba1\u8ba1\u62a5\u544a\u53d1\u5e03\u540e\uff0c\u5ba1\u8ba1\u90e8\u95e8\u5fc5\u987b\u76d1\u7763\u76f8\u5173\u90e8\u95e8\u662f\u5426\u843d\u5b9e\u4e86\u5efa\u8bae\u7684\u6539\u8fdb\u63aa\u65bd\uff0c\u4ee5\u786e\u4fdd\u7cfb\u7edf\u786e\u5b9e\u5f97\u5230\u4e86\u6539\u8fdb\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_bat_buoc_phai_thiet_lap_bo_phan_kiem_toan_noi_bo\"><\/span><b>\u9700\u8981\u8bbe\u7acb\u5185\u90e8\u5ba1\u8ba1\u90e8\u95e8\u7684\u5b9e\u4f53<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5e76\u975e\u6240\u6709\u4f01\u4e1a\u90fd\u5fc5\u987b\u8bbe\u7acb\u5185\u90e8\u5ba1\u8ba1\u90e8\u95e8\uff1b\u7136\u800c\uff0c\u5185\u90e8\u5ba1\u8ba1\u7684\u6982\u5ff5\u6b63\u65e5\u76ca\u53d7\u5230\u9f13\u52b1\u5e76\u88ab\u5e7f\u6cdb\u91c7\u7528\u3002\u6839\u636e\u7b2c05\/2019\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c8\u30019\u548c10\u6761\u7684\u89c4\u5b9a\uff0c\u4ee5\u4e0b\u5b9e\u4f53\u5fc5\u987b\u8fdb\u884c\u5185\u90e8\u5ba1\u8ba1\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4e0a\u5e02\u516c\u53f8\uff1a<\/b><span style=\"font-weight: 400;\"> \u5fc5\u987b\u5efa\u7acb\u4e00\u5957\u4fdd\u62a4\u80a1\u4e1c\u6743\u76ca\u7684\u5236\u5ea6\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u56fd\u6709\u4f01\u4e1a\uff1a<\/b><span style=\"font-weight: 400;\"> \u5b83\u91c7\u7528\u6bcd\u5b50\u516c\u53f8\u6a21\u5f0f\u8fd0\u8425\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u516c\u5171\u670d\u52a1\u5355\u4f4d\uff1a<\/b><span style=\"font-weight: 400;\"> \u603b\u6536\u5165\u6216\u5de5\u8d44\u57fa\u91d1\u6309\u89c4\u5b9a\u6570\u989d\u5de8\u5927\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4fe1\u8d37\u548c\u4fdd\u9669\u673a\u6784\uff1a<\/b><span style=\"font-weight: 400;\"> \u7531\u4e8e\u91d1\u878d\u884c\u4e1a\u7684\u654f\u611f\u6027\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4e0d\u9075\u5b88\u65e2\u5b9a\u7684\u5185\u90e8\u5ba1\u8ba1\u5236\u5ea6\u53ef\u80fd\u4f1a\u5bfc\u81f4\u8bc1\u5238\u884c\u4e1a\u6839\u636e\u7b2c 156\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u53d7\u5230\u516c\u53f8\u6cbb\u7406\u5904\u7f5a\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_thach_thuc_khi_trien_khai_khai_niem_kiem_toan_noi_bo_tai_Viet_Nam\"><\/span><b>\u5728\u8d8a\u5357\u5b9e\u65bd\u5185\u90e8\u5ba1\u8ba1\u7406\u5ff5\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\u7684\u6982\u5ff5\u5177\u6709\u8bf8\u591a\u76ca\u5904\uff0c\u4f46\u5728\u8d8a\u5357\u4f01\u4e1a\u4e2d\u5b9e\u65bd\u4ecd\u7136\u9762\u4e34\u8bf8\u591a\u969c\u788d\u3002\u9ad8\u7d20\u8d28\u4eba\u624d\u77ed\u7f3a\u548c\u4f01\u4e1a\u4e3b\u5bf9\u5185\u90e8\u5ba1\u8ba1\u8ba4\u8bc6\u4e0d\u8db3\u662f\u4e3b\u8981\u539f\u56e0\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Su_doc_lap_cua_bo_phan_kiem_toan\"><\/span><b>\u5ba1\u8ba1\u90e8\u95e8\u7684\u72ec\u7acb\u6027<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u72ec\u7acb\u6027\u662f\u5185\u90e8\u5ba1\u8ba1\u7406\u5ff5\u7684\u201c\u7075\u9b42\u201d\u3002\u5982\u679c\u5185\u90e8\u5ba1\u8ba1\u90e8\u95e8\u76f4\u63a5\u5411\u9996\u5e2d\u8d22\u52a1\u5b98 (CFO) \u800c\u975e\u8463\u4e8b\u4f1a\u6c47\u62a5\uff0c\u5176\u76d1\u7763\u6743\u529b\u5c06\u5927\u5927\u524a\u5f31\u3002\u5f53\u5ba1\u8ba1\u4eba\u5458\u4e0d\u5f97\u4e0d\u5ba1\u8ba1\u81ea\u5df1\u7684\u4e0a\u7ea7\u65f6\uff0c\u5229\u76ca\u51b2\u7a81\u5f80\u5f80\u4f1a\u53d1\u751f\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chat_luong_du_lieu_va_ung_dung_cong_nghe\"><\/span><b>\u6570\u636e\u8d28\u91cf\u548c\u6280\u672f\u5e94\u7528<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5728\u6570\u5b57\u5316\u65f6\u4ee3\uff0c\u5185\u90e8\u5ba1\u8ba1\u7684\u6982\u5ff5\u4e0e\u4fe1\u606f\u7cfb\u7edf\u5ba1\u8ba1\uff08IT\u5ba1\u8ba1\uff09\u5bc6\u5207\u76f8\u5173\u3002\u5982\u679c\u4e00\u5bb6\u516c\u53f8\u7684\u4f1a\u8ba1\u7cfb\u7edf\u5b58\u5728\u4e0d\u4e00\u81f4\u4e4b\u5904\uff0c\u63d0\u53d6\u6570\u636e\u8fdb\u884c\u5206\u6790\u5c31\u4f1a\u53d8\u5f97\u975e\u5e38\u56f0\u96be\uff0c\u4ece\u800c\u5bfc\u81f4\u5ba1\u8ba1\u7ed3\u8bba\u4e0d\u51c6\u786e\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\u7684\u6982\u5ff5\u662f\u4f01\u4e1a\u6210\u529f\u548c\u53ef\u6301\u7eed\u53d1\u5c55\u4e0d\u53ef\u6216\u7f3a\u7684\u4e00\u90e8\u5206\u3002\u7406\u89e3\u5185\u90e8\u5ba1\u8ba1\u7684\u6982\u5ff5\u5e76\u7075\u6d3b\u5730\u5c06\u5176\u5e94\u7528\u4e8e\u7ba1\u7406\u5b9e\u8df5\uff0c\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u9075\u5b88\u73b0\u884c\u6cd5\u5f8b\u6cd5\u89c4\uff0c\u8fd8\u80fd\u5e2e\u52a9\u4f01\u4e1a\u4e0e\u6295\u8d44\u8005\u548c\u5546\u4e1a\u4f19\u4f34\u5efa\u7acb\u7262\u56fa\u7684\u4fe1\u4efb\u5173\u7cfb\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5728\u91d1\u878d\u76d1\u7ba1\u65e5\u76ca\u4e25\u683c\u7684\u80cc\u666f\u4e0b\uff0c\u6295\u8d44\u5185\u90e8\u5ba1\u8ba1\u7cfb\u7edf\u5c31\u662f\u6295\u8d44\u5b89\u5168\u6027\u548c\u900f\u660e\u5ea6\u3002 <\/span><b>MAN \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\"> \u968f\u65f6\u51c6\u5907\u966a\u540c\u60a8 <\/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;\"> \u4ee5\u53ca\u4e13\u5bb6\u5efa\u8bae\u3002\u7acb\u5373\u8054\u7cfb MAN\uff0c\u4f18\u5316\u60a8\u7ec4\u7ec7\u7684\u8fd0\u8425\u6d41\u7a0b\u5e76\u63a7\u5236\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=\"Giai_dap_cac_thac_mac_thuong_gap_ve_khai_niem_kiem_toan_noi_bo\"><\/span><b>\u89e3\u7b54\u6709\u5173\u5185\u90e8\u5ba1\u8ba1\u6982\u5ff5\u7684\u5e38\u89c1\u95ee\u9898\u3002<\/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=\"Thue_ngoai_dich_vu_kiem_toan_noi_bo_co_hop_phap_khong\"><\/span>\u5c06\u5185\u90e8\u5ba1\u8ba1\u670d\u52a1\u5916\u5305\u662f\u5426\u5408\u6cd5\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u8fd9\u5b8c\u5168\u5408\u6cd5\u3002\u6839\u636e\u7b2c05\u53f7\u6cd5\u4ee4\uff0c\u4f01\u4e1a\u53ef\u4ee5\u8058\u8bf7\u4e13\u4e1a\u54a8\u8be2\u516c\u53f8\u8fdb\u884c\u5185\u90e8\u5ba1\u8ba1\uff0c\u4ee5\u786e\u4fdd\u5ba2\u89c2\u6027\u5e76\u8282\u7701\u5e38\u8bbe\u4eba\u5458\u6210\u672c\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_vien_noi_bo_co_can_chung_chi_hanh_nghe_khong\"><\/span>\u5185\u90e8\u5ba1\u8ba1\u4eba\u5458\u9700\u8981\u4e13\u4e1a\u6267\u7167\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\u867d\u7136\u6cd5\u5f8b\u6ca1\u6709\u8981\u6c42\u6240\u6709\u5458\u5de5\u90fd\u5fc5\u987b\u6301\u6709\u76f8\u5173\u8bc1\u4e66\uff0c\u4f46\u5185\u90e8\u5ba1\u8ba1\u7ecf\u7406\u5e94\u5177\u5907\u6ce8\u518c\u4f1a\u8ba1\u5e08 (CPA)\u3001\u6ce8\u518c\u5185\u90e8\u5ba1\u8ba1\u5e08 (CIA) \u6216\u7279\u8bb8\u516c\u8ba4\u4f1a\u8ba1\u5e08\u516c\u4f1a (ACCA) \u7b49\u4e13\u4e1a\u8d44\u683c\uff0c\u4ee5\u786e\u4fdd\u4ed6\u4eec\u5bf9\u5185\u90e8\u5ba1\u8ba1\u7684\u6982\u5ff5\u548c\u5b9e\u8df5\u6709\u6df1\u5165\u7684\u4e86\u89e3\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_nhau_giua_bao_cao_kiem_toan_noi_bo_va_bao_cao_tai_chinh_la_gi\"><\/span>\u5185\u90e8\u5ba1\u8ba1\u62a5\u544a\u548c\u8d22\u52a1\u62a5\u8868\u6709\u4ec0\u4e48\u533a\u522b\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u8d22\u52a1\u62a5\u8868\u662f\u53cd\u6620\u8d44\u4ea7\u548c\u8d44\u672c\u72b6\u51b5\u7684\u4f1a\u8ba1\u4ea7\u54c1\u3002\u800c\u5185\u90e8\u5ba1\u8ba1\u7406\u5ff5\u7684\u5e94\u7528\u6210\u679c\u5219\u662f\u4e00\u4efd\u8bc4\u4f30\u7cfb\u7edf\u98ce\u9669\u548c\u6709\u6548\u6027\u7684\u62a5\u544a\uff0c\u8fd9\u4efd\u62a5\u544a\u66f4\u4fa7\u91cd\u4e8e\u7ba1\u7406\u5c42\u9762\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\": \"Thu\u00ea ngo\u00e0i d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u00f3 h\u1ee3p ph\u00e1p kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": 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Trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf Vi\u1ec7t Nam \u0111ang h\u1ed9i nh\u1eadp s\u00e2u r\u1ed9ng, vi\u1ec7c hi\u1ec3u r\u00f5 v\u00e0 \u00e1p [&hellip;]<\/p>","protected":false},"author":5,"featured_media":5280,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5277","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\/5277","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=5277"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5277\/revisions"}],"predecessor-version":[{"id":5282,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5277\/revisions\/5282"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/5280"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=5277"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=5277"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=5277"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}