{"id":5381,"date":"2026-03-19T19:24:11","date_gmt":"2026-03-20T02:24:11","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=5381"},"modified":"2026-03-19T19:52:55","modified_gmt":"2026-03-20T02:52:55","slug":"ke-hoach-kiem-toan-noi-bo","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/zh\/ke-hoach-kiem-toan-noi-bo\/","title":{"rendered":"\u8d8a\u5357\u56fd\u5bb6\u94f6\u884c\u5185\u90e8\u5ba1\u8ba1\u8ba1\u5212\u53ca\u5b9e\u65bd\u7a0b\u5e8f"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u5185\u90e8\u5ba1\u8ba1\u8ba1\u5212\u4f5c\u4e3a\u201c\u6307\u5bfc\u65b9\u9488\u201d\uff0c\u65e8\u5728\u5e2e\u52a9\u8d8a\u5357\u56fd\u5bb6\u94f6\u884c\uff08SBV\uff09\u63a7\u5236\u98ce\u9669\u5e76\u786e\u4fdd\u6240\u6709\u8fd0\u8425\u6d3b\u52a8\u7684\u5408\u89c4\u6027\u3002 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Thong-tu-38-2025-TT-NHNN-Quy-che-kiem-soat-noi-bo-kiem-toan-noi-bo-681473.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u901a\u544a 38\/2025\/TT-NHNN<\/span><\/a><span style=\"font-weight: 400;\"> \u8be5\u8ba1\u5212\u4e8e 2025 \u5e74 10 \u6708 31 \u65e5\u53d1\u5e03\uff0c\u5176\u5236\u5b9a\u548c\u5b9e\u65bd\u4e0d\u4ec5\u662f\u6cd5\u5f8b\u8981\u6c42\uff0c\u4e5f\u662f\u63d0\u9ad8\u56fd\u5bb6\u94f6\u884c\u4f53\u7cfb\u6cbb\u7406\u80fd\u529b\u7684\u57fa\u7840\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7b2c38\u53f7\u901a\u77e5\u7684\u53d1\u5e03\u6807\u5fd7\u7740\u5185\u90e8\u63a7\u5236\u548c\u5ba1\u8ba1\u6d41\u7a0b\u89c4\u8303\u5316\u8fc8\u51fa\u4e86\u91cd\u8981\u4e00\u6b65\u3002\u5bf9\u4e8e\u8d22\u52a1\u548c\u7ba1\u7406\u4e13\u4e1a\u4eba\u5458\u800c\u8a00\uff0c\u638c\u63e1\u5185\u90e8\u5ba1\u8ba1\u8ba1\u5212\u65b9\u9762\u7684\u89c4\u5b9a\u662f\u9ad8\u6548\u8fd0\u884c\u7cfb\u7edf\u3001\u907f\u514d\u91cd\u5927\u9519\u8bef\u4ee5\u53ca\u786e\u4fdd\u8d22\u52a1\u62a5\u544a\u900f\u660e\u5ea6\u7684\u5148\u51b3\u6761\u4ef6\u3002\u4e0b\u9762\u6211\u4eec\u5c06\u8be6\u7ec6\u63a2\u8ba8\u6700\u65b0\u89c4\u5b9a\u3002<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u6307\u6570<\/p>\n<span 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\" style=\"display:none;\">\u5207\u6362<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/ke-hoach-kiem-toan-noi-bo\/#Khung_phap_ly_va_tam_quan_trong_cua_ke_hoach_kiem_toan_noi_bo_tai_Ngan_hang_Nha_nuoc\" >\u8d8a\u5357\u56fd\u5bb6\u94f6\u884c\u5185\u90e8\u5ba1\u8ba1\u8ba1\u5212\u7684\u6cd5\u5f8b\u6846\u67b6\u53ca\u5176\u91cd\u8981\u6027\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/ke-hoach-kiem-toan-noi-bo\/#Can_cu_ban_hanh_va_hieu_luc_thi_hanh\" >\u53d1\u884c\u4f9d\u636e\u53ca\u751f\u6548\u65e5\u671f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" 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ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/ke-hoach-kiem-toan-noi-bo\/#Ky_va_ban_hanh_quyet_dinh_kiem_toan\" >\u7b7e\u7f72\u5e76\u53d1\u5e03\u5ba1\u8ba1\u51b3\u5b9a\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/ke-hoach-kiem-toan-noi-bo\/#Thoi_han_thong_bao_quyet_dinh_kiem_toan\" >\u901a\u77e5\u5ba1\u8ba1\u51b3\u5b9a\u7684\u622a\u6b62\u65e5\u671f<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/ke-hoach-kiem-toan-noi-bo\/#Cac_noi_dung_bat_buoc_trong_quyet_dinh_kiem_toan_noi_bo\" >\u5185\u90e8\u5ba1\u8ba1\u51b3\u5b9a\u7684\u5f3a\u5236\u6027\u5185\u5bb9<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" 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>\u81f4\u8d8a\u5357\u56fd\u5bb6\u94f6\u884c\u76d1\u5bdf\u5c40\u548c\u5ba1\u8ba1\u7ec4<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/ke-hoach-kiem-toan-noi-bo\/#Doi_voi_don_vi_duoc_kiem_toan_va_cac_to_chuc_lien_quan\" >\u5bf9\u4e8e\u88ab\u5ba1\u8ba1\u5b9e\u4f53\u53ca\u76f8\u5173\u7ec4\u7ec7<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/ke-hoach-kiem-toan-noi-bo\/#Su_can_thiep_trai_phap_luat_cua_ben_thu_ba\" >\u7b2c\u4e09\u65b9\u975e\u6cd5\u5e72\u9884<\/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\/ke-hoach-kiem-toan-noi-bo\/#Bang_so_sanh_kiem_toan_dinh_ky_va_kiem_toan_dot_xuat\" >\u8ba1\u5212\u5185\u5ba1\u8ba1\u4e0e\u8ba1\u5212\u5916\u5ba1\u8ba1\u5bf9\u6bd4\u8868\u3002<\/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\/ke-hoach-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-17\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/ke-hoach-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-18\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/ke-hoach-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-19\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/ke-hoach-kiem-toan-noi-bo\/#Nhung_cau_hoi_thuong_gap_ve_ke_hoach_kiem_toan_noi_bo_tai_NHNN\" >\u5173\u4e8e\u8d8a\u5357\u56fd\u5bb6\u94f6\u884c\u5185\u90e8\u5ba1\u8ba1\u8ba1\u5212\u7684\u5e38\u89c1\u95ee\u9898\u89e3\u7b54<\/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\/ke-hoach-kiem-toan-noi-bo\/#Ai_ky_quyet_dinh_thuc_hien_ke_hoach_kiem_toan_noi_bo\" >\u8c01\u7b7e\u7f72\u5b9e\u65bd\u5185\u90e8\u5ba1\u8ba1\u8ba1\u5212\u7684\u51b3\u5b9a\uff1f<\/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\/ke-hoach-kiem-toan-noi-bo\/#Don_vi_duoc_kiem_toan_co_quyen_tu_choi_cung_cap_tai_lieu_mat_khong\" >\u88ab\u5ba1\u8ba1\u5355\u4f4d\u662f\u5426\u6709\u6743\u62d2\u7edd\u63d0\u4f9b\u4fdd\u5bc6\u6587\u4ef6\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/ke-hoach-kiem-toan-noi-bo\/#Neu_phat_hien_sai_pham_trong_qua_trinh_kiem_toan_thi_xu_ly_the_nao\" >\u5ba1\u8ba1\u8fc7\u7a0b\u4e2d\u53d1\u73b0\u8fdd\u89c4\u884c\u4e3a\u65f6\uff0c\u5e94\u91c7\u53d6\u54ea\u4e9b\u7a0b\u5e8f\u8fdb\u884c\u5904\u7406\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Khung_phap_ly_va_tam_quan_trong_cua_ke_hoach_kiem_toan_noi_bo_tai_Ngan_hang_Nha_nuoc\"><\/span><b>\u8d8a\u5357\u56fd\u5bb6\u94f6\u884c\u5185\u90e8\u5ba1\u8ba1\u8ba1\u5212\u7684\u6cd5\u5f8b\u6846\u67b6\u53ca\u5176\u91cd\u8981\u6027\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5383\" aria-describedby=\"caption-attachment-5383\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5383\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Khung-phap-ly-va-tam-quan-trong-cua-ke-hoach-kiem-toan-noi-bo-tai-Ngan-hang-Nha-nuoc.jpg\" alt=\"Khung ph\u00e1p l\u00fd v\u00e0 t\u1ea7m quan tr\u1ecdng c\u1ee7a k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 t\u1ea1i Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Khung-phap-ly-va-tam-quan-trong-cua-ke-hoach-kiem-toan-noi-bo-tai-Ngan-hang-Nha-nuoc.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Khung-phap-ly-va-tam-quan-trong-cua-ke-hoach-kiem-toan-noi-bo-tai-Ngan-hang-Nha-nuoc-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Khung-phap-ly-va-tam-quan-trong-cua-ke-hoach-kiem-toan-noi-bo-tai-Ngan-hang-Nha-nuoc-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Khung-phap-ly-va-tam-quan-trong-cua-ke-hoach-kiem-toan-noi-bo-tai-Ngan-hang-Nha-nuoc-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Khung-phap-ly-va-tam-quan-trong-cua-ke-hoach-kiem-toan-noi-bo-tai-Ngan-hang-Nha-nuoc-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5383\" class=\"wp-caption-text\">\u8d8a\u5357\u56fd\u5bb6\u94f6\u884c\u5185\u90e8\u5ba1\u8ba1\u8ba1\u5212\u7684\u6cd5\u5f8b\u6846\u67b6\u53ca\u5176\u91cd\u8981\u6027\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u8d8a\u5357\u56fd\u5bb6\u94f6\u884c\u7684\u5e74\u5ea6\u5185\u90e8\u5ba1\u8ba1\u8ba1\u5212\u662f\u6839\u636e\u98ce\u9669\u5bfc\u5411\u539f\u5219\u5b9e\u65bd\u7684\u3002\u8fd9\u610f\u5473\u7740\u9ad8\u98ce\u9669\u9886\u57df\u5c06\u4f18\u5148\u8fdb\u884c\u5ba1\u8ba1\uff0c\u4ee5\u4f18\u5316\u8d8a\u5357\u56fd\u5bb6\u94f6\u884c\u76d1\u5bdf\u90e8\u95e8\u7684\u8d44\u6e90\u914d\u7f6e\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7b2c38\/2025\/TT-NHNN\u53f7\u901a\u77e5\u660e\u786e\u89c4\u5b9a\u4e86\u8d8a\u5357\u56fd\u5bb6\u94f6\u884c\u9996\u5e2d\u76d1\u5bdf\u5458\u5728\u7ec4\u7ec7\u3001\u7ba1\u7406\u548c\u76d1\u7763\u5ba1\u8ba1\u65b9\u9762\u7684\u804c\u8d23\u3002\u5185\u90e8\u5ba1\u8ba1\u8ba1\u5212\u7684\u6709\u6548\u5b9e\u65bd\u6709\u52a9\u4e8e\u4fdd\u62a4\u56fd\u5bb6\u8d44\u4ea7\u5e76\u7ef4\u62a4\u8d27\u5e01\u4f53\u7cfb\u7684\u7a33\u5b9a\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Can_cu_ban_hanh_va_hieu_luc_thi_hanh\"><\/span><b>\u53d1\u884c\u4f9d\u636e\u53ca\u751f\u6548\u65e5\u671f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7b2c 38\/2025\/TT-NHNN \u53f7\u901a\u77e5\u4e8e 2025 \u5e74 10 \u6708\u5e95\u7b7e\u7f72\u53d1\u5e03\uff0c\u5e76\u5c06\u4e8e 2026 \u5e74 12 \u6708 15 \u65e5\u6b63\u5f0f\u751f\u6548\u3002\u8fd9\u662f\u8d8a\u5357\u56fd\u5bb6\u94f6\u884c\u4e0b\u5c5e\u5404\u5355\u4f4d\u51c6\u5907\u8d44\u6e90\u548c\u7cfb\u7edf\u4ee5\u6ee1\u8db3\u5185\u90e8\u5ba1\u8ba1\u8ba1\u5212\u65b0\u6807\u51c6\u7684\u5fc5\u8981\u65f6\u95f4\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_cua_Chanh_Thanh_tra_trong_viec_thuc_hien_ke_hoach\"><\/span><b>\u603b\u7763\u5bdf\u5728\u6267\u884c\u8be5\u8ba1\u5212\u4e2d\u7684\u4f5c\u7528\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8d8a\u5357\u56fd\u5bb6\u94f6\u884c\u9996\u5e2d\u76d1\u5bdf\u5458\u5728\u843d\u5b9e\u8be5\u8ba1\u5212\u4e2d\u53d1\u6325\u7740\u5173\u952e\u4f5c\u7528\u3002 <\/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;\"> \u603b\u4f53\u8ba1\u5212\u7ec6\u5206\u4e3a\u82e5\u5e72\u8be6\u7ec6\u8ba1\u5212\u3002\u4ece\u4eba\u5458\u51c6\u5907\u5230\u6700\u7ec8\u7ed3\u8bba\u7684\u53d1\u5e03\uff0c\u6240\u6709\u6d3b\u52a8\u90fd\u5fc5\u987b\u4e25\u683c\u9075\u5b88\u5dde\u957f\u6279\u51c6\u7684\u7a0b\u5e8f\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_trien_khai_ke_hoach_kiem_toan_noi_bo_hang_nam_theo_Dieu_21_Thong_tu_38\"><\/span><b>\u5e74\u5ea6\u5185\u90e8\u5ba1\u8ba1\u8ba1\u5212\u7684\u5b9e\u65bd\u7a0b\u5e8f\u6309\u7167\u7b2c38\u53f7\u901a\u77e5\u7b2c21\u6761\u7684\u89c4\u5b9a\u6267\u884c\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5384\" aria-describedby=\"caption-attachment-5384\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5384\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-trien-khai-ke-hoach-kiem-toan-noi-bo-hang-nam-theo-Dieu-21-Thong-tu-38.jpg\" alt=\"Quy tr\u00ecnh tri\u1ec3n khai k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 h\u1eb1ng n\u0103m theo \u0110i\u1ec1u 21 Th\u00f4ng t\u01b0 38\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-trien-khai-ke-hoach-kiem-toan-noi-bo-hang-nam-theo-Dieu-21-Thong-tu-38.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-trien-khai-ke-hoach-kiem-toan-noi-bo-hang-nam-theo-Dieu-21-Thong-tu-38-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-trien-khai-ke-hoach-kiem-toan-noi-bo-hang-nam-theo-Dieu-21-Thong-tu-38-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-trien-khai-ke-hoach-kiem-toan-noi-bo-hang-nam-theo-Dieu-21-Thong-tu-38-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-trien-khai-ke-hoach-kiem-toan-noi-bo-hang-nam-theo-Dieu-21-Thong-tu-38-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5384\" class=\"wp-caption-text\">\u5e74\u5ea6\u5185\u90e8\u5ba1\u8ba1\u8ba1\u5212\u7684\u5b9e\u65bd\u7a0b\u5e8f\u6309\u7167\u7b2c38\u53f7\u901a\u77e5\u7b2c21\u6761\u7684\u89c4\u5b9a\u6267\u884c\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u5b9e\u65bd\u5185\u90e8\u5ba1\u8ba1\u8ba1\u5212\u4e0d\u4ec5\u5305\u62ec\u6838\u5bf9\u6570\u636e\uff0c\u8fd8\u5305\u62ec\u8bc4\u4f30\u4e1a\u52a1\u6d41\u7a0b\u7684\u6709\u6548\u6027\u3002\u300a\u901a\u77e5\u300b\u7b2c21\u6761\u8be6\u7ec6\u89c4\u5b9a\u4e86\u4ee5\u4e0b\u6b65\u9aa4\uff1a<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lap_va_ban_hanh_ke_hoach_kiem_toan_chi_tiet\"><\/span><b>\u5236\u5b9a\u5e76\u53d1\u5e03\u8be6\u7ec6\u7684\u5ba1\u8ba1\u8ba1\u5212\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u5df2\u6279\u51c6\u7684\u603b\u4f53\u5185\u90e8\u5ba1\u8ba1\u8ba1\u5212\uff0c\u9996\u5e2d\u5ba1\u8ba1\u5e08\u5c06\u7ec4\u7ec7\u5236\u5b9a\u8be6\u7ec6\u8ba1\u5212\u3002\u8fd9\u4e9b\u8ba1\u5212\u5fc5\u987b\u4e0e\u73b0\u6709\u8d44\u6e90\u76f8\u7b26\uff0c\u5e76\u907f\u514d\u4e0e\u88ab\u5ba1\u8ba1\u5355\u4f4d\u7684\u65e5\u5e38\u8fd0\u8425\u91cd\u53e0\u6216\u9020\u6210\u4e0d\u5fc5\u8981\u7684\u5e72\u6270\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u7f16\u5236\u548c\u53d1\u5e03\u8be6\u7ec6\u5ba1\u8ba1\u8ba1\u5212\u7684\u6982\u8981\u76ee\u5f55\u3002<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u8be6\u7ec6\u8ba1\u5212\u7684\u5185\u5bb9<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u8bf7\u6c42\u6267\u884c<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u9884\u8ba1\u65f6\u95f4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u660e\u786e\u5b9a\u4e49\u9884\u671f\u5f00\u59cb\u65e5\u671f\u548c\u7ed3\u675f\u65e5\u671f\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4ee3\u8868\u56e2\u7ec4\u6210<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6307\u6d3e\u4e00\u540d\u56e2\u961f\u8d1f\u8d23\u4eba\u548c\u5177\u5907\u76f8\u5e94\u80fd\u529b\u7684\u6210\u5458\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u8303\u56f4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u660e\u786e\u5177\u4f53\u4e1a\u52a1\u9886\u57df\u548c\u65f6\u95f4\u5b89\u6392\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u79d1\u76ee<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u786e\u5b9a\u76f4\u63a5\u63a5\u53d7\u68c0\u67e5\u7684\u5355\u4f4d\u6216\u90e8\u95e8\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Ky_va_ban_hanh_quyet_dinh_kiem_toan\"><\/span><b>\u7b7e\u7f72\u5e76\u53d1\u5e03\u5ba1\u8ba1\u51b3\u5b9a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u51b3\u5b9a\u662f\u542f\u52a8\u5ba1\u8ba1\u5de5\u4f5c\u7684\u6b63\u5f0f\u6cd5\u5f8b\u6587\u4ef6\u3002\u8d8a\u5357\u56fd\u5bb6\u94f6\u884c\u9996\u5e2d\u5ba1\u8ba1\u5b98\u5c06\u6839\u636e\u5148\u524d\u6279\u51c6\u7684\u5185\u90e8\u5ba1\u8ba1\u8ba1\u5212\uff0c\u4ee3\u8868\u884c\u957f\u7b7e\u7f72\u8be5\u6587\u4ef6\u3002\u8be5\u51b3\u5b9a\u5fc5\u987b\u660e\u786e\u89c4\u5b9a\u5ba1\u8ba1\u76ee\u6807\u3001\u5185\u5bb9\u548c\u5ba1\u8ba1\u56e2\u961f\u6210\u5458\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thoi_han_thong_bao_quyet_dinh_kiem_toan\"><\/span><b>\u901a\u77e5\u5ba1\u8ba1\u51b3\u5b9a\u7684\u622a\u6b62\u65e5\u671f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e3a\u786e\u4fdd\u88ab\u5ba1\u8ba1\u5355\u4f4d\u505a\u597d\u5145\u5206\u51c6\u5907\uff0c\u5ba1\u8ba1\u51b3\u5b9a\u5fc5\u987b\u81f3\u5c11\u5728\u5ba1\u8ba1\u5f00\u59cb\u524d\u4e09\u4e2a\u5de5\u4f5c\u65e5\u53d1\u51fa\u3002\u4f46\u662f\uff0c\u5bf9\u4e8e\u975e\u8ba1\u5212\u6027\u5ba1\u8ba1\uff0c\u5185\u90e8\u5ba1\u8ba1\u8ba1\u5212\u76f8\u5173\u89c4\u5b9a\u5141\u8bb8\u5728\u4e3b\u7ba1\u673a\u5173\u8981\u6c42\u65f6\u7acb\u5373\u6267\u884c\uff0c\u4ee5\u786e\u4fdd\u53ca\u65f6\u6027\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_noi_dung_bat_buoc_trong_quyet_dinh_kiem_toan_noi_bo\"><\/span><b>\u5185\u90e8\u5ba1\u8ba1\u51b3\u5b9a\u7684\u5f3a\u5236\u6027\u5185\u5bb9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5e74\u5ea6\u5185\u90e8\u5ba1\u8ba1\u8ba1\u5212\u4e2d\u7684\u6bcf\u4e00\u9879\u5ba1\u8ba1\u90fd\u5fc5\u987b\u6709\u660e\u786e\u7684\u51b3\u5b9a\u3002\u4efb\u4f55\u51b3\u5b9a\u7684\u9057\u6f0f\u90fd\u53ef\u80fd\u5bfc\u81f4\u65e5\u540e\u5728\u7ba1\u8f96\u6743\u6216\u68c0\u67e5\u8303\u56f4\u65b9\u9762\u4ea7\u751f\u4e89\u8bae\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Danh_muc_thong_tin_bat_buoc\"><\/span><b>\u6240\u9700\u4fe1\u606f\u6e05\u5355<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u89c4\u5b9a\uff0c\u6807\u51c6\u5ba1\u8ba1\u51b3\u5b9a\u5fc5\u987b\u5305\u62ec\uff1a\u6cd5\u5f8b\u4f9d\u636e\uff1b\u88ab\u5ba1\u8ba1\u5b9e\u4f53\u7684\u540d\u79f0\uff1b\u672c\u6b21\u5185\u90e8\u5ba1\u8ba1\u8ba1\u5212\u7684\u76ee\u6807\u548c\u8303\u56f4\uff1b\u8fd0\u8425\u5730\u70b9\uff1b\u6b63\u5f0f\u5de5\u4f5c\u65f6\u95f4\uff1b\u4ee5\u53ca\u53c2\u4e0e\u4eba\u5458\u540d\u5355\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Sua_doi_va_bo_sung_quyet_dinh\"><\/span><b>\u5bf9\u51b3\u5b9a\u7684\u4fee\u6b63\u548c\u8865\u5145<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5728\u5b9e\u65bd\u8fc7\u7a0b\u4e2d\uff0c\u5982\u679c\u4eba\u5458\u6216\u8303\u56f4\u53d1\u751f\u53d8\u5316\uff0c\u9996\u5e2d\u68c0\u67e5\u5458\u5fc5\u987b\u53d1\u5e03\u4fee\u8ba2\u51b3\u5b9a\u3002\u8be5\u6587\u4ef6\u5fc5\u987b\u7acb\u5373\u4f20\u8fbe\u7ed9\u6240\u6709\u76f8\u5173\u65b9\uff0c\u4ee5\u4fbf\u5bf9\u5185\u90e8\u5ba1\u8ba1\u8ba1\u5212\u8fdb\u884c\u8c03\u6574\uff0c\u4f7f\u5176\u4e0e\u5b9e\u9645\u60c5\u51b5\u76f8\u7b26\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Hanh_vi_nghiem_cam_trong_hoat_dong_kiem_toan_noi_bo_Ngan_hang_Nha_nuoc\"><\/span><b>\u8d8a\u5357\u56fd\u5bb6\u94f6\u884c\u5185\u90e8\u5ba1\u8ba1\u6d3b\u52a8\u4e2d\u7684\u7981\u6b62\u884c\u4e3a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e3a\u7ef4\u62a4\u5185\u90e8\u5ba1\u8ba1\u8ba1\u5212\u7684\u5b8c\u6574\u6027\uff0c\u300a38\u53f7\u901a\u77e5\u300b\u7b2c16\u6761\u8bbe\u7acb\u4e86\u4e25\u683c\u7684\u6cd5\u5f8b\u201c\u5c4f\u969c\u201d\uff0c\u65e8\u5728\u9632\u6b62\u8150\u8d25\u3001\u653f\u7b56\u6ee5\u7528\u7b49\u98ce\u9669\uff0c\u5e76\u786e\u4fdd\u5ba1\u8ba1\u7ed3\u679c\u7684\u5ba2\u89c2\u6027\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_Thanh_tra_NHNN_va_Doan_kiem_toan\"><\/span><b>\u81f4\u8d8a\u5357\u56fd\u5bb6\u94f6\u884c\u76d1\u5bdf\u5c40\u548c\u5ba1\u8ba1\u7ec4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u53c2\u4e0e\u5185\u90e8\u5ba1\u8ba1\u8ba1\u5212\u5b9e\u65bd\u7684\u4eba\u5458\u4e25\u7981\u632a\u7528\u516c\u6b3e\u3001\u8d2a\u6c61\u8150\u8d25\u6216\u8c0b\u53d6\u79c1\u5229\u3002\u6b64\u5916\uff0c\u4e25\u7981\u6cc4\u9732\u56fd\u5bb6\u79d8\u5bc6\u3001\u672a\u516c\u5f00\u7684\u5ba1\u8ba1\u4fe1\u606f\uff0c\u6216\u4e32\u8c0b\u4f2a\u9020\u5ba1\u8ba1\u8bb0\u5f55\u6216\u62a5\u544a\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_don_vi_duoc_kiem_toan_va_cac_to_chuc_lien_quan\"><\/span><b>\u5bf9\u4e8e\u88ab\u5ba1\u8ba1\u5b9e\u4f53\u53ca\u76f8\u5173\u7ec4\u7ec7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u90e8\u95e8\u7684\u914d\u5408\u662f\u5b8c\u6210\u5185\u90e8\u5ba1\u8ba1\u8ba1\u5212\u7684\u5173\u952e\u56e0\u7d20\u3002\u7981\u6b62\u7684\u884c\u4e3a\u5305\u62ec\uff1a\u62d2\u7edd\u63d0\u4f9b\u8bb0\u5f55\uff08\u5305\u62ec\u673a\u5bc6\u6587\u4ef6\uff09\u3001\u59a8\u788d\u5ba1\u8ba1\u5c0f\u7ec4\u7684\u5de5\u4f5c\u3001\u63d0\u4ea4\u865a\u5047\u62a5\u544a\u6216\u8bd5\u56fe\u8d3f\u8d42\u5ba1\u8ba1\u5c0f\u7ec4\u6210\u5458\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Su_can_thiep_trai_phap_luat_cua_ben_thu_ba\"><\/span><b>\u7b2c\u4e09\u65b9\u975e\u6cd5\u5e72\u9884<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8be5\u901a\u77e5\u8fd8\u5f3a\u8c03\uff0c\u4e25\u7981\u4efb\u4f55\u7ec4\u7ec7\u6216\u4e2a\u4eba\u975e\u6cd5\u5e72\u9884\u5185\u90e8\u5ba1\u8ba1\u8ba1\u5212\u7684\u5b9e\u65bd\u3002\u8fd9\u786e\u4fdd\u4e86\u5ba1\u8ba1\u5de5\u4f5c\u5b8c\u6210\u540e\uff0c\u5ba1\u8ba1\u7ed3\u8bba\u548c\u5efa\u8bae\u7684\u7edd\u5bf9\u72ec\u7acb\u6027\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bang_so_sanh_kiem_toan_dinh_ky_va_kiem_toan_dot_xuat\"><\/span><b>\u8ba1\u5212\u5185\u5ba1\u8ba1\u4e0e\u8ba1\u5212\u5916\u5ba1\u8ba1\u5bf9\u6bd4\u8868\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u533a\u5206\u8fd9\u4e24\u79cd\u5f62\u5f0f\u6709\u52a9\u4e8e\u5404\u90e8\u95e8\u5728\u5b9e\u65bd\u5185\u90e8\u5ba1\u8ba1\u8ba1\u5212\u65f6\u8fdb\u884c\u79ef\u6781\u534f\u8c03\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u8ba1\u5212\u5185\u5ba1\u8ba1\u4e0e\u8ba1\u5212\u5916\u5ba1\u8ba1\u5bf9\u6bd4\u8868\u3002<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u7279\u5f81<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5b9a\u671f\u5ba1\u8ba1<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7a81\u51fb\u5ba1\u8ba1<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6839\u636e<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5e74\u5ea6\u8ba1\u5212\u5df2\u83b7\u6279\u51c6\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5dde\u957f\u6307\u4ee4\/\u8fdd\u89c4\u8ff9\u8c61<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e8b\u5148\u901a\u77e5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u81f3\u5c113\u4e2a\u5de5\u4f5c\u65e5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u65e0\u9700\u4e8b\u5148\u901a\u77e5\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u81ea\u7136<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u603b\u4f53\u800c\u8a00\uff0c\u5b9a\u671f\u8bc4\u4f30<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u89e3\u51b3\u5173\u952e\u95ee\u9898\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4eba\u529b\u8d44\u6e90<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6839\u636e\u5185\u90e8\u5ba1\u8ba1\u8ba1\u5212<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6839\u636e\u4efb\u52a1\u8981\u6c42\u7075\u6d3b\u8c03\u6574\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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;\">\u8d8a\u5357\u56fd\u5bb6\u94f6\u884c\u7684\u5185\u90e8\u5ba1\u8ba1\u8ba1\u5212\u662f\u4e00\u4e2a\u4e25\u8c28\u7684\u6d41\u7a0b\uff0c\u9700\u8981\u5bf9\u6cd5\u5f8b\u548c\u4e13\u4e1a\u4e8b\u52a1\u6709\u6df1\u5165\u7684\u4e86\u89e3\u3002\u9075\u5b88\u7b2c38\/2025\/TT-NHNN\u53f7\u901a\u77e5\u6709\u52a9\u4e8e\u5404\u90e8\u95e8\u5c65\u884c\u5176\u6cd5\u5f8b\u4e49\u52a1\uff0c\u5e76\u52a0\u5f3a\u53ef\u6301\u7eed\u7684\u5185\u90e8\u6cbb\u7406\u4f53\u7cfb\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u7684\u4f01\u4e1a\u9700\u8981\u6709\u5173\u5185\u90e8\u5ba1\u8ba1\u8ba1\u5212\u76f8\u5173\u6cd5\u89c4\u7684\u6df1\u5165\u5efa\u8bae\uff0c\u8bf7\u7acb\u5373\u4e0e\u6211\u4eec\u8054\u7cfb\u3002 <\/span><b>MAN \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\">\u6211\u4eec\u7684\u4e13\u5bb6\u56e2\u961f\u81f4\u529b\u4e8e\u63d0\u4f9b\u5207\u5b9e\u53ef\u884c\u7684\u89e3\u51b3\u65b9\u6848\uff0c\u8ba9\u5ba2\u6237\u5728\u6240\u6709\u4e13\u4e1a\u68c0\u67e5\u548c\u5ba1\u6838\u6d3b\u52a8\u4e2d\u5b89\u5fc3\u65e0\u5fe7\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=\"Nhung_cau_hoi_thuong_gap_ve_ke_hoach_kiem_toan_noi_bo_tai_NHNN\"><\/span><b>\u5173\u4e8e\u8d8a\u5357\u56fd\u5bb6\u94f6\u884c\u5185\u90e8\u5ba1\u8ba1\u8ba1\u5212\u7684\u5e38\u89c1\u95ee\u9898\u89e3\u7b54<\/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=\"Ai_ky_quyet_dinh_thuc_hien_ke_hoach_kiem_toan_noi_bo\"><\/span>\u8c01\u7b7e\u7f72\u5b9e\u65bd\u5185\u90e8\u5ba1\u8ba1\u8ba1\u5212\u7684\u51b3\u5b9a\uff1f <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u8d8a\u5357\u56fd\u5bb6\u94f6\u884c\u9996\u5e2d\u76d1\u5bdf\u5458\u4ee3\u8868\u884c\u957f\u7b7e\u7f72\u4e86\u8be5\u51b3\u5b9a\uff0c\u8be5\u51b3\u5b9a\u662f\u6839\u636e\u5148\u524d\u6279\u51c6\u7684\u5185\u90e8\u5ba1\u8ba1\u8ba1\u5212\u4f5c\u51fa\u7684\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=\"Don_vi_duoc_kiem_toan_co_quyen_tu_choi_cung_cap_tai_lieu_mat_khong\"><\/span>\u88ab\u5ba1\u8ba1\u5355\u4f4d\u662f\u5426\u6709\u6743\u62d2\u7edd\u63d0\u4f9b\u4fdd\u5bc6\u6587\u4ef6\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u6839\u636e\u7b2c38\u53f7\u901a\u77e5\u7b2c16\u6761\u89c4\u5b9a\uff0c\u5355\u4f4d\u4e0d\u5f97\u62d2\u7edd\u63d0\u4f9b\u6267\u884c\u5185\u90e8\u5ba1\u8ba1\u8ba1\u5212\u6240\u9700\u7684\u6587\u4ef6\uff0c\u5305\u62ec\u673a\u5bc6\u6587\u4ef6\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=\"Neu_phat_hien_sai_pham_trong_qua_trinh_kiem_toan_thi_xu_ly_the_nao\"><\/span>\u5ba1\u8ba1\u8fc7\u7a0b\u4e2d\u53d1\u73b0\u8fdd\u89c4\u884c\u4e3a\u65f6\uff0c\u5e94\u91c7\u53d6\u54ea\u4e9b\u7a0b\u5e8f\u8fdb\u884c\u5904\u7406\uff1f <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u5ba1\u8ba1\u5c0f\u7ec4\u5c06\u628a\u8c03\u67e5\u7ed3\u679c\u8bb0\u5f55\u5728\u4f1a\u8bae\u7eaa\u8981\u4e2d\uff0c\u5e76\u5411\u9996\u5e2d\u7763\u5bdf\u62a5\u544a\uff0c\u9996\u5e2d\u7763\u5bdf\u968f\u540e\u5c06\u62a5\u544a\u63d0\u4ea4\u7ed9\u5dde\u957f\uff0c\u7531\u5dde\u957f\u6309\u7167\u5185\u90e8\u5ba1\u8ba1\u8ba1\u5212\u6761\u4f8b\u548c\u73b0\u884c\u6cd5\u5f8b\u8fdb\u884c\u5904\u7406\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\": \"Ai k\u00fd quy\u1ebft \u0111\u1ecbnh th\u1ef1c hi\u1ec7n k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ch\u00e1nh Thanh tra NHNN th\u1eeba l\u1ec7nh Th\u1ed1ng \u0111\u1ed1c 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