{"id":6213,"date":"2026-06-16T16:03:53","date_gmt":"2026-06-16T09:03:53","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=6213"},"modified":"2026-06-16T16:04:32","modified_gmt":"2026-06-16T09:04:32","slug":"xay-dung-ban-kiem-toan-noi-bo","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/zh\/xay-dung-ban-kiem-toan-noi-bo\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn x\u00e2y d\u1ef1ng ban ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Ban ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 b\u1ed9 ph\u1eadn \u0111\u1ed9c l\u1eadp trong doanh nghi\u1ec7p, th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng \u0111\u00e1nh gi\u00e1 v\u00e0 c\u1ea3i thi\u1ec7n hi\u1ec7u qu\u1ea3 c\u1ee7a h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb r\u1ee7i ro, ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9. B\u1ed9 ph\u1eadn n\u00e0y ph\u1ee5c v\u1ee5 H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb v\u00e0 Ban gi\u00e1m \u0111\u1ed1c nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, \u0111\u1ed9 tin c\u1eady c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh v\u1eadn h\u00e0nh.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u00f4 h\u00ecnh n\u00e0y \u00e1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb \u0111ang trong giai \u0111o\u1ea1n m\u1edf r\u1ed9ng quy m\u00f4, c\u1ea7n ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd t\u00e0i ch\u00ednh v\u00e0 thu\u1ebf. Khi doanh nghi\u1ec7p ph\u00e1t tri\u1ec3n v\u01b0\u1ee3t ng\u01b0\u1ee1ng qu\u1ea3n l\u00fd th\u1ee7 c\u00f4ng, vi\u1ec7c thi\u1ebft l\u1eadp b\u1ed9 ph\u1eadn n\u00e0y tr\u1edf th\u00e0nh y\u00eau c\u1ea7u thi\u1ebft y\u1ebfu \u0111\u1ec3 duy tr\u00ec s\u1ef1 b\u1ec1n v\u1eefng.<\/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\/xay-dung-ban-kiem-toan-noi-bo\/#Ban_kiem_toan_noi_bo_la_gi_theo_quy_dinh_phap_luat\" >Ban ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 g\u00ec theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/xay-dung-ban-kiem-toan-noi-bo\/#Vi_sao_doanh_nghiep_SME_can_thiet_lap_ban_kiem_toan_noi_bo\" >V\u00ec sao doanh nghi\u1ec7p SME c\u1ea7n thi\u1ebft l\u1eadp ban ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/xay-dung-ban-kiem-toan-noi-bo\/#Dinh_huong_to_chuc_va_co_cau_dam_bao_tinh_doc_lap\" >\u0110\u1ecbnh h\u01b0\u1edbng t\u1ed5 ch\u1ee9c v\u00e0 c\u01a1 c\u1ea5u \u0111\u1ea3m b\u1ea3o t\u00ednh \u0111\u1ed9c l\u1eadp<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/xay-dung-ban-kiem-toan-noi-bo\/#Quy_trinh_kiem_toan_noi_bo_chuan_muc_cho_doanh_nghiep\" >Quy tr\u00ecnh ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 chu\u1ea9n m\u1ef1c cho doanh nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/xay-dung-ban-kiem-toan-noi-bo\/#Phan_biet_kiem_toan_noi_bo_voi_cac_co_quan_giam_sat_khac\" >Ph\u00e2n bi\u1ec7t ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u1edbi c\u00e1c c\u01a1 quan gi\u00e1m s\u00e1t kh\u00e1c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/xay-dung-ban-kiem-toan-noi-bo\/#Khung_phap_ly_can_nam_ro_lien_quan_den_ban_kiem_toan_noi_bo_Cap_nhat_2026-2027\" >Khung ph\u00e1p l\u00fd c\u1ea7n n\u1eafm r\u00f5 li\u00ean quan \u0111\u1ebfn ban ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 (C\u1eadp nh\u1eadt 2026-2027)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/xay-dung-ban-kiem-toan-noi-bo\/#Case_study_thuc_te_Toi_uu_hoa_quy_trinh_tai_doanh_nghiep_san_xuat\" >Case study th\u1ef1c t\u1ebf: T\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh t\u1ea1i doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t<\/a><\/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\/xay-dung-ban-kiem-toan-noi-bo\/#Nhan_dinh_tu_chuyen_gia_MAN_ve_quan_tri_rui_ro_thue\" >Nh\u1eadn \u0111\u1ecbnh t\u1eeb chuy\u00ean gia MAN v\u1ec1 qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/xay-dung-ban-kiem-toan-noi-bo\/#So_sanh_lua_chon_Thue_ngoai_hay_tu_xay_dung_doi_ngu\" >So s\u00e1nh l\u1ef1a ch\u1ecdn: Thu\u00ea ngo\u00e0i hay t\u1ef1 x\u00e2y d\u1ef1ng \u0111\u1ed9i ng\u0169<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/xay-dung-ban-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-11\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/xay-dung-ban-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-12\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/xay-dung-ban-kiem-toan-noi-bo\/#Cac_cau_hoi_thuong_gap_ve_ban_kiem_toan_noi_bo\" >C\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 ban ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/xay-dung-ban-kiem-toan-noi-bo\/#Ban_kiem_toan_noi_bo_co_bat_buoc_doi_voi_moi_doanh_nghiep_khong\" >Ban ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u00f3 b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi m\u1ecdi doanh nghi\u1ec7p kh\u00f4ng?<\/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\/xay-dung-ban-kiem-toan-noi-bo\/#Toi_co_the_giao_cho_bo_phan_ke_toan_kiem_nhiem_kiem_toan_noi_bo_khong\" >T\u00f4i c\u00f3 th\u1ec3 giao cho b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n ki\u00eam nhi\u1ec7m ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/xay-dung-ban-kiem-toan-noi-bo\/#Nguoi_lam_kiem_toan_noi_bo_can_tieu_chuan_gi\" >Ng\u01b0\u1eddi l\u00e0m ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u1ea7n ti\u00eau chu\u1ea9n g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/xay-dung-ban-kiem-toan-noi-bo\/#Bao_cao_kiem_toan_noi_bo_gui_cho_ai\" >B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 g\u1eedi cho ai?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/xay-dung-ban-kiem-toan-noi-bo\/#Dich_vu_kiem_toan_noi_bo_giup_ich_gi_cho_doanh_nghiep_SME\" >D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 gi\u00fap \u00edch g\u00ec cho doanh nghi\u1ec7p SME?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Ban_kiem_toan_noi_bo_la_gi_theo_quy_dinh_phap_luat\"><\/span><b>Ban ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 g\u00ec theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6214\" aria-describedby=\"caption-attachment-6214\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6214\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Ban-kiem-toan-noi-bo-la-gi-theo-quy-dinh-phap-luat.jpg\" alt=\"Ban ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 g\u00ec theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Ban-kiem-toan-noi-bo-la-gi-theo-quy-dinh-phap-luat.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Ban-kiem-toan-noi-bo-la-gi-theo-quy-dinh-phap-luat-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Ban-kiem-toan-noi-bo-la-gi-theo-quy-dinh-phap-luat-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Ban-kiem-toan-noi-bo-la-gi-theo-quy-dinh-phap-luat-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Ban-kiem-toan-noi-bo-la-gi-theo-quy-dinh-phap-luat-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6214\" class=\"wp-caption-text\">Ban ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 g\u00ec theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 <\/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;\">, vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1c \u0111\u01a1n v\u1ecb b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c <\/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;\"> bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty ni\u00eam y\u1ebft tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc l\u00e0 c\u00f4ng ty m\u1eb9 ho\u1ea1t \u0111\u1ed9ng theo m\u00f4 h\u00ecnh c\u00f4ng ty m\u1eb9 &#8211; c\u00f4ng ty con.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p m\u00e0 nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu tr\u00ean 50% v\u1ed1n \u0111i\u1ec1u l\u1ec7 l\u00e0 c\u00f4ng ty m\u1eb9 ho\u1ea1t \u0111\u1ed9ng theo m\u00f4 h\u00ecnh c\u00f4ng ty m\u1eb9 &#8211; c\u00f4ng ty con.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">C\u00e1c doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c di\u1ec7n tr\u00ean \u0111\u01b0\u1ee3c khuy\u1ebfn kh\u00edch th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 \u0111\u1ec3 n\u00e2ng cao n\u0103ng l\u1ef1c qu\u1ea3n tr\u1ecb.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 &#8220;Ban&#8221; ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 d\u01b0\u1edbi d\u1ea1ng m\u1ed9t ph\u00f2ng ban c\u1ed1 \u0111\u1ecbnh, m\u00e0 quan tr\u1ecdng l\u00e0 ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c &#8220;c\u00f4ng t\u00e1c&#8221; ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9. N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng \u0111\u1ee7 ngu\u1ed3n l\u1ef1c \u0111\u1ec3 thi\u1ebft l\u1eadp b\u1ed9 ph\u1eadn chuy\u00ean tr\u00e1ch, c\u00f3 th\u1ec3 \u0111i thu\u00ea t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp ho\u1eb7c giao cho Ban ki\u1ec3m so\u00e1t th\u1ef1c hi\u1ec7n (n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 n\u0103ng l\u1ef1c). C\u00e1c chuy\u00ean gia t\u1ea1i MAN &#8211; Master Accountant Network nh\u1ea5n m\u1ea1nh r\u1eb1ng, m\u1ee5c ti\u00eau c\u1ed1t l\u00f5i l\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh tu\u00e2n th\u1ee7 v\u00e0 qu\u1ea3n tr\u1ecb r\u1ee7i ro, thay v\u00ec h\u00ecnh th\u1ee9c b\u1ed9 m\u00e1y.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_SME_can_thiet_lap_ban_kiem_toan_noi_bo\"><\/span><b>V\u00ec sao doanh nghi\u1ec7p SME c\u1ea7n thi\u1ebft l\u1eadp ban ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6217\" aria-describedby=\"caption-attachment-6217\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6217\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Vi-sao-doanh-nghiep-SME-can-thiet-lap-ban-kiem-toan-noi-bo.jpg\" alt=\"V\u00ec sao doanh nghi\u1ec7p SME c\u1ea7n thi\u1ebft l\u1eadp ban ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Vi-sao-doanh-nghiep-SME-can-thiet-lap-ban-kiem-toan-noi-bo.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Vi-sao-doanh-nghiep-SME-can-thiet-lap-ban-kiem-toan-noi-bo-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Vi-sao-doanh-nghiep-SME-can-thiet-lap-ban-kiem-toan-noi-bo-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Vi-sao-doanh-nghiep-SME-can-thiet-lap-ban-kiem-toan-noi-bo-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Vi-sao-doanh-nghiep-SME-can-thiet-lap-ban-kiem-toan-noi-bo-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6217\" class=\"wp-caption-text\">V\u00ec sao doanh nghi\u1ec7p SME c\u1ea7n thi\u1ebft l\u1eadp ban ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Nhi\u1ec1u ch\u1ee7 doanh nghi\u1ec7p SME cho r\u1eb1ng b\u1ed9 ph\u1eadn n\u00e0y ch\u1ec9 d\u00e0nh cho c\u00e1c t\u1eadp \u0111o\u00e0n l\u1edbn ho\u1eb7c c\u00f4ng ty ni\u00eam y\u1ebft. Tuy nhi\u00ean, th\u1ef1c t\u1ebf kinh doanh t\u1ea1i Vi\u1ec7t Nam cho th\u1ea5y, khi doanh nghi\u1ec7p m\u1edf r\u1ed9ng quy m\u00f4, s\u1ef1 ph\u00e2n t\u00e1n v\u1ec1 th\u00f4ng tin v\u00e0 quy\u1ec1n l\u1ef1c l\u00e0 nguy\u00ean nh\u00e2n ch\u00ednh d\u1eabn \u0111\u1ebfn r\u1ee7i ro th\u1ea5t tho\u00e1t.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Khi kh\u00f4ng c\u00f3 s\u1ef1 ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd, c\u00e1c r\u1ee7i ro v\u1ec1 d\u00f2ng ti\u1ec1n, c\u00f4ng n\u1ee3 v\u00e0 \u0111\u1eb7c bi\u1ec7t l\u00e0 sai l\u1ec7ch trong b\u00e1o c\u00e1o thu\u1ebf s\u1ebd t\u0103ng d\u1ea7n theo th\u1eddi gian. M\u1ed9t ban ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 chuy\u00ean nghi\u1ec7p s\u1ebd gi\u00fap ch\u1ee7 doanh nghi\u1ec7p nh\u1eadn di\u1ec7n s\u1edbm nh\u1eefng l\u1ed7 h\u1ed5ng n\u00e0y. Thay v\u00ec ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi c\u00e1c \u0111\u1ee3t thanh tra thu\u1ebf ph\u1ee9c t\u1ea1p v\u00e0 t\u1ed1n k\u00e9m, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ch\u1ee7 \u0111\u1ed9ng \u0111i\u1ec1u ch\u1ec9nh ngay t\u1eeb b\u00ean trong. \u0110\u00e2y l\u00e0 ph\u01b0\u01a1ng \u00e1n ph\u00f2ng ng\u1eeba ch\u1ee7 \u0111\u1ed9ng, gi\u00fap b\u1ea3o to\u00e0n l\u1ee3i nhu\u1eadn v\u00e0 uy t\u00edn c\u1ee7a doanh nghi\u1ec7p tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Dinh_huong_to_chuc_va_co_cau_dam_bao_tinh_doc_lap\"><\/span><b>\u0110\u1ecbnh h\u01b0\u1edbng t\u1ed5 ch\u1ee9c v\u00e0 c\u01a1 c\u1ea5u \u0111\u1ea3m b\u1ea3o t\u00ednh \u0111\u1ed9c l\u1eadp<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 th\u00e1ch th\u1ee9c l\u1edbn nh\u1ea5t \u0111\u1ed1i v\u1edbi c\u00e1c ch\u1ee7 doanh nghi\u1ec7p khi b\u1eaft \u0111\u1ea7u tri\u1ec3n khai. \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh kh\u00e1ch quan, ban ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 kh\u00f4ng n\u00ean ch\u1ecbu s\u1ef1 qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp c\u1ee7a b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n ho\u1eb7c gi\u00e1m \u0111\u1ed1c \u0111i\u1ec1u h\u00e0nh, v\u00ec \u0111i\u1ec1u n\u00e0y d\u1ec5 d\u1eabn \u0111\u1ebfn s\u1ef1 xung \u0111\u1ed9t l\u1ee3i \u00edch.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u00f4 h\u00ecnh t\u1ed1i \u01b0u nh\u1ea5t \u0111\u01b0\u1ee3c c\u00e1c chuy\u00ean gia t\u1ea1i MAN &#8211; Master Accountant Network khuy\u1ebfn ngh\u1ecb l\u00e0 b\u00e1o c\u00e1o tr\u1ef1c ti\u1ebfp cho H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb ho\u1eb7c H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean. \u0110i\u1ec1u n\u00e0y \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c k\u1ebft lu\u1eadn c\u1ee7a ki\u1ec3m to\u00e1n kh\u00f4ng b\u1ecb can thi\u1ec7p b\u1edfi nh\u1eefng ng\u01b0\u1eddi \u0111ang tr\u1ef1c ti\u1ebfp v\u1eadn h\u00e0nh b\u1ed9 ph\u1eadn b\u1ecb ki\u1ec3m tra.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">HR v\u00e0 c\u00e1c ph\u00f2ng ban h\u00e0nh ch\u00ednh c\u1ea7n hi\u1ec3u r\u1eb1ng, \u0111\u00e2y l\u00e0 \u0111\u01a1n v\u1ecb \u0111\u1ed9c l\u1eadp, kh\u00f4ng ph\u1ea3i l\u00e0 c\u01a1 quan x\u00e9t x\u1eed, m\u00e0 l\u00e0 \u0111\u01a1n v\u1ecb h\u1ed7 tr\u1ee3 \u0111\u1ec3 c\u1ea3i thi\u1ec7n quy tr\u00ecnh l\u00e0m vi\u1ec7c chung. Vi\u1ec7c \u0111\u1eb7t b\u1ed9 ph\u1eadn n\u00e0y tr\u1ef1c thu\u1ed9c H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb gi\u00fap n\u00e2ng cao v\u1ecb th\u1ebf v\u00e0 hi\u1ec7u l\u1ef1c c\u1ee7a c\u00e1c ki\u1ebfn ngh\u1ecb ki\u1ec3m to\u00e1n.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_kiem_toan_noi_bo_chuan_muc_cho_doanh_nghiep\"><\/span><b>Quy tr\u00ecnh ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 chu\u1ea9n m\u1ef1c cho doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e00 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/quy-trinh-kiem-toan-noi-bo-chuyen-nghiep\/\"><span style=\"font-weight: 400;\">quy tr\u00ecnh ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/span><\/a><span style=\"font-weight: 400;\"> b\u00e0i b\u1ea3n c\u1ea7n tu\u00e2n th\u1ee7 c\u00e1c b\u01b0\u1edbc sau \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o d\u1eef li\u1ec7u \u0111\u1ea7u ra c\u00f3 gi\u00e1 tr\u1ecb th\u1ef1c ti\u1ec5n.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n: X\u00e1c \u0111\u1ecbnh ph\u1ea1m vi, m\u1ee5c ti\u00eau v\u00e0 ngu\u1ed3n l\u1ef1c c\u1ea7n thi\u1ebft. \u01afu ti\u00ean c\u00e1c m\u1ea3ng c\u00f3 r\u1ee7i ro cao v\u1ec1 t\u00e0i ch\u00ednh v\u00e0 thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n ki\u1ec3m tra: Thu th\u1eadp b\u1eb1ng ch\u1ee9ng, ph\u1ecfng v\u1ea5n c\u00e1c ph\u00f2ng ban v\u00e0 ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u s\u1ed5 s\u00e1ch th\u1ef1c t\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o k\u1ebft qu\u1ea3: Ghi nh\u1eadn c\u00e1c v\u1ea5n \u0111\u1ec1 t\u1ed3n t\u1ea1i, nguy\u00ean nh\u00e2n g\u1ed1c r\u1ec5 v\u00e0 \u0111\u1ec1 xu\u1ea5t gi\u1ea3i ph\u00e1p c\u1ee5 th\u1ec3. Theo \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 05\/2019\/N\u0110-CP, b\u00e1o c\u00e1o n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c g\u1eedi t\u1edbi H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, Ch\u1ee7 t\u1ecbch c\u00f4ng ty, Ban ki\u1ec3m so\u00e1t v\u00e0 T\u1ed5ng gi\u00e1m \u0111\u1ed1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo d\u00f5i kh\u1eafc ph\u1ee5c: Ki\u1ec3m tra l\u1ea1i xem c\u00e1c ph\u00f2ng ban \u0111\u00e3 th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00e1c khuy\u1ebfn ngh\u1ecb c\u1ea3i ti\u1ebfn hay ch\u01b0a.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Theo kinh nghi\u1ec7m c\u1ee7a \u0111\u1ed9i ng\u0169 chuy\u00ean gia t\u1ea1i MAN v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m, \u0111i\u1ec3m m\u1ea5u ch\u1ed1t kh\u00f4ng n\u1eb1m \u1edf s\u1ed1 l\u01b0\u1ee3ng b\u00e1o c\u00e1o m\u00e0 \u1edf t\u00ednh kh\u1ea3 thi c\u1ee7a c\u00e1c gi\u1ea3i ph\u00e1p \u0111\u01b0a ra. M\u1ed7i quy tr\u00ecnh c\u1ea7n \u0111\u01b0\u1ee3c t\u00f9y ch\u1ec9nh d\u1ef1a tr\u00ean m\u00f4 h\u00ecnh kinh doanh \u0111\u1eb7c th\u00f9 c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phan_biet_kiem_toan_noi_bo_voi_cac_co_quan_giam_sat_khac\"><\/span><b>Ph\u00e2n bi\u1ec7t ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u1edbi c\u00e1c c\u01a1 quan gi\u00e1m s\u00e1t kh\u00e1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Trong qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p, nhi\u1ec1u ng\u01b0\u1eddi th\u01b0\u1eddng nh\u1ea7m l\u1eabn gi\u1eefa ban ki\u1ec3m so\u00e1t v\u00e0 ban ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9. S\u1ef1 kh\u00e1c bi\u1ec7t n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c l\u00e0m r\u00f5 ngay t\u1eeb \u0111\u1ea7u \u0111\u1ec3 tr\u00e1nh ch\u1ed3ng ch\u00e9o ch\u1ee9c n\u0103ng.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ban ki\u1ec3m so\u00e1t: L\u00e0 c\u01a1 quan \u0111\u1ea1i di\u1ec7n cho c\u1ed5 \u0111\u00f4ng, c\u00f3 tr\u00e1ch nhi\u1ec7m gi\u00e1m s\u00e1t to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb v\u00e0 Ban gi\u00e1m \u0111\u1ed1c. \u0110\u00e2y l\u00e0 b\u1ed9 ph\u1eadn c\u00f3 t\u00ednh ch\u1ea5t \u0111\u1ea1i di\u1ec7n ph\u00e1p l\u00fd cho ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ban ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9: L\u00e0 c\u00f4ng c\u1ee5 qu\u1ea3n tr\u1ecb c\u1ee7a doanh nghi\u1ec7p, t\u1eadp trung v\u00e0o vi\u1ec7c \u0111\u00e1nh gi\u00e1 t\u00ednh hi\u1ec7u qu\u1ea3 c\u1ee7a c\u00e1c quy tr\u00ecnh v\u1eadn h\u00e0nh, qu\u1ea3n tr\u1ecb r\u1ee7i ro v\u00e0 tu\u00e2n th\u1ee7.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">L\u01b0u \u00fd: N\u1ebfu doanh nghi\u1ec7p quy m\u00f4 v\u1eeba v\u00e0 nh\u1ecf, Ban ki\u1ec3m so\u00e1t c\u00f3 th\u1ec3 \u0111\u1ea3m nhi\u1ec7m vai tr\u00f2 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 n\u1ebfu h\u1ecd \u0111\u00e1p \u1ee9ng \u0111\u1ee7 ti\u00eau chu\u1ea9n v\u1ec1 tr\u00ecnh \u0111\u1ed9 v\u00e0 th\u1eddi gian l\u00e0m vi\u1ec7c theo quy \u0111\u1ecbnh. Tuy nhi\u00ean, v\u1ec1 m\u1eb7t qu\u1ea3n tr\u1ecb t\u1ed1t nh\u1ea5t, n\u00ean t\u00e1ch bi\u1ec7t hai vai tr\u00f2 n\u00e0y \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ef1 kh\u00e1ch quan v\u00e0 chuy\u00ean m\u00f4n s\u00e2u.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Khung_phap_ly_can_nam_ro_lien_quan_den_ban_kiem_toan_noi_bo_Cap_nhat_2026-2027\"><\/span><b>Khung ph\u00e1p l\u00fd c\u1ea7n n\u1eafm r\u00f5 li\u00ean quan \u0111\u1ebfn ban ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 (C\u1eadp nh\u1eadt 2026-2027)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6216\" aria-describedby=\"caption-attachment-6216\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6216\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Khung-phap-ly-can-nam-ro-lien-quan-den-ban-kiem-toan-noi-bo-Cap-nhat-2026-2027.jpg\" alt=\"Khung ph\u00e1p l\u00fd c\u1ea7n n\u1eafm r\u00f5 li\u00ean quan \u0111\u1ebfn ban ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 (C\u1eadp nh\u1eadt 2026-2027)\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Khung-phap-ly-can-nam-ro-lien-quan-den-ban-kiem-toan-noi-bo-Cap-nhat-2026-2027.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Khung-phap-ly-can-nam-ro-lien-quan-den-ban-kiem-toan-noi-bo-Cap-nhat-2026-2027-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Khung-phap-ly-can-nam-ro-lien-quan-den-ban-kiem-toan-noi-bo-Cap-nhat-2026-2027-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Khung-phap-ly-can-nam-ro-lien-quan-den-ban-kiem-toan-noi-bo-Cap-nhat-2026-2027-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Khung-phap-ly-can-nam-ro-lien-quan-den-ban-kiem-toan-noi-bo-Cap-nhat-2026-2027-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6216\" class=\"wp-caption-text\">Khung ph\u00e1p l\u00fd c\u1ea7n n\u1eafm r\u00f5 li\u00ean quan \u0111\u1ebfn ban ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 (C\u1eadp nh\u1eadt 2026-2027)<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c v\u1eadn h\u00e0nh b\u1ed9 ph\u1eadn n\u00e0y ph\u1ea3i d\u1ef1a tr\u00ean c\u00e1c v\u0103n b\u1ea3n ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p l\u1ec7. C\u00e1c v\u0103n b\u1ea3n m\u00e0 doanh nghi\u1ec7p c\u1ea7n ch\u00fa tr\u1ecdng bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 05\/2019\/N\u0110-CP: Quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 c\u00f4ng t\u00e1c ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 t\u1ea1i doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><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;\">: H\u01b0\u1edbng d\u1eabn v\u1ec1 ti\u00eau chu\u1ea9n \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c quy \u0111\u1ecbnh v\u1ec1 Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf m\u1edbi nh\u1ea5t (\u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt \u0111\u1ebfn n\u0103m 2026-2027) li\u00ean quan \u0111\u1ebfn tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i MAN &#8211; Master Accountant Network l\u01b0u \u00fd r\u1eb1ng, doanh nghi\u1ec7p c\u1ea7n th\u01b0\u1eddng xuy\u00ean c\u1eadp nh\u1eadt c\u00e1c c\u00f4ng v\u0103n m\u1edbi t\u1eeb c\u01a1 quan thu\u1ebf \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh quy tr\u00ecnh n\u1ed9i b\u1ed9 k\u1ecbp th\u1eddi. Vi\u1ec7c kh\u00f4ng c\u1eadp nh\u1eadt lu\u1eadt \u0111\u1ecbnh l\u00e0 r\u1ee7i ro l\u1edbn nh\u1ea5t khi\u1ebfn h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t tr\u1edf n\u00ean l\u1ea1c h\u1eadu v\u00e0 kh\u00f4ng b\u1ea3o v\u1ec7 \u0111\u01b0\u1ee3c doanh nghi\u1ec7p tr\u01b0\u1edbc c\u00e1c thay \u0111\u1ed5i ch\u00ednh s\u00e1ch.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Case_study_thuc_te_Toi_uu_hoa_quy_trinh_tai_doanh_nghiep_san_xuat\"><\/span><b>Case study th\u1ef1c t\u1ebf: T\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh t\u1ea1i doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">M\u1ed9t c\u00f4ng ty s\u1ea3n xu\u1ea5t c\u01a1 kh\u00ed t\u1ea1i TP.HCM \u0111\u1ed1i m\u1eb7t v\u1edbi t\u00ecnh tr\u1ea1ng th\u1ea5t tho\u00e1t v\u1eadt t\u01b0 kh\u00f4ng r\u00f5 nguy\u00ean nh\u00e2n v\u00e0 th\u01b0\u1eddng xuy\u00ean b\u1ecb ph\u1ea1t do k\u00ea khai thu\u1ebf sai s\u00f3t. Sau khi ph\u00e2n t\u00edch, MAN &#8211; Master Accountant Network nh\u1eadn th\u1ea5y b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n \u0111ang ki\u00eam nhi\u1ec7m lu\u00f4n c\u1ea3 vi\u1ec7c gi\u00e1m s\u00e1t kho v\u00e0 ph\u00ea duy\u1ec7t chi ti\u00eau, d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ef1 t\u00e1ch bi\u1ec7t tr\u00e1ch nhi\u1ec7m.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u00fang t\u00f4i \u0111\u00e3 t\u01b0 v\u1ea5n thi\u1ebft l\u1eadp ban ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 \u0111\u1ed9c l\u1eadp. K\u1ebft qu\u1ea3 sau 12 th\u00e1ng:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 sai l\u1ec7ch t\u1ed3n kho gi\u1ea3m t\u1eeb 15% xu\u1ed1ng d\u01b0\u1edbi 2%.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u1ee7i ro thu\u1ebf \u0111\u01b0\u1ee3c ki\u1ec3m so\u00e1t t\u1ed1t nh\u1edd vi\u1ec7c r\u00e0 so\u00e1t tr\u01b0\u1edbc khi quy\u1ebft to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed v\u1eadn h\u00e0nh \u0111\u01b0\u1ee3c t\u1ed1i \u01b0u h\u00f3a nh\u1edd lo\u1ea1i b\u1ecf c\u00e1c c\u00f4ng \u0111o\u1ea1n d\u01b0 th\u1eeba.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 minh ch\u1ee9ng cho vi\u1ec7c n\u1ebfu \u00e1p d\u1ee5ng \u0111\u00fang, b\u1ed9 ph\u1eadn n\u00e0y kh\u00f4ng ph\u1ea3i l\u00e0 chi ph\u00ed, m\u00e0 l\u00e0 m\u1ed9t kho\u1ea3n \u0111\u1ea7u t\u01b0 mang l\u1ea1i l\u1ee3i nhu\u1eadn tr\u1ef1c ti\u1ebfp th\u00f4ng qua vi\u1ec7c ng\u0103n ch\u1eb7n t\u1ed5n th\u1ea5t.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhan_dinh_tu_chuyen_gia_MAN_ve_quan_tri_rui_ro_thue\"><\/span><b>Nh\u1eadn \u0111\u1ecbnh t\u1eeb chuy\u00ean gia MAN v\u1ec1 qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">V\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong l\u0129nh v\u1ef1c ki\u1ec3m to\u00e1n v\u00e0 t\u01b0 v\u1ea5n thu\u1ebf, c\u00e1c chuy\u00ean gia t\u1ea1i MAN cho r\u1eb1ng r\u1ee7i ro l\u1edbn nh\u1ea5t m\u00e0 SME th\u01b0\u1eddng g\u1eb7p ph\u1ea3i l\u00e0 t\u01b0 duy &#8220;k\u1ebf to\u00e1n l\u00e0 t\u1ea5t c\u1ea3&#8221;. Th\u1ef1c t\u1ebf, k\u1ebf to\u00e1n ch\u1ec9 ph\u1ea3n \u00e1nh nh\u1eefng g\u00ec \u0111\u00e3 x\u1ea3y ra, c\u00f2n ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 gi\u00fap \u0111\u1ecbnh h\u01b0\u1edbng nh\u1eefng g\u00ec c\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro trong t\u01b0\u01a1ng lai.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Khi x\u00e2y d\u1ef1ng ban ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9, h\u00e3y b\u1eaft \u0111\u1ea7u t\u1eeb vi\u1ec7c chu\u1ea9n h\u00f3a quy tr\u00ecnh. \u0110\u1eebng qu\u00e1 ch\u00fa tr\u1ecdng v\u00e0o nh\u00e2n s\u1ef1 cao c\u1ea5p ngay t\u1eeb \u0111\u1ea7u, m\u00e0 h\u00e3y t\u1eadp trung v\u00e0o c\u00e1c quy tr\u00ecnh ki\u1ec3m so\u00e1t r\u1ee7i ro thu\u1ebf t\u1ea1i Vi\u1ec7t Nam. S\u1eed d\u1ee5ng <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-uy-tin\/\"><b>\u5ba1\u8ba1\u670d\u52a1<\/b><\/a><span style=\"font-weight: 400;\"> b\u00ean ngo\u00e0i trong giai \u0111o\u1ea1n \u0111\u1ea7u gi\u00fap doanh nghi\u1ec7p h\u1ecdc h\u1ecfi c\u00e1ch th\u1ee9c l\u00e0m vi\u1ec7c chuy\u00ean nghi\u1ec7p, t\u1eeb \u0111\u00f3 x\u00e2y d\u1ef1ng \u0111\u1ed9i ng\u0169 n\u1ed9i b\u1ed9 v\u1eefng m\u1ea1nh sau n\u00e0y.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"So_sanh_lua_chon_Thue_ngoai_hay_tu_xay_dung_doi_ngu\"><\/span><b>So s\u00e1nh l\u1ef1a ch\u1ecdn: Thu\u00ea ngo\u00e0i hay t\u1ef1 x\u00e2y d\u1ef1ng \u0111\u1ed9i ng\u0169<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c l\u1ef1a ch\u1ecdn gi\u1eefa vi\u1ec7c x\u00e2y d\u1ef1ng \u0111\u1ed9i ng\u0169 n\u1ed9i b\u1ed9 hay s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 b\u00ean ngo\u00e0i ph\u1ee5 thu\u1ed9c v\u00e0o quy m\u00f4 v\u00e0 ng\u00e2n s\u00e1ch c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng so s\u00e1nh gi\u1eefa thu\u00ea ngo\u00e0i v\u00e0 t\u1ef1 x\u00e2y d\u1ef1ng \u0111\u1ed9i ng\u0169<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 20.1403%;\"><b>\u7279\u5f81<\/b><\/td>\n<td style=\"text-align: center; width: 33.4669%;\"><b>T\u1ef1 x\u00e2y d\u1ef1ng \u0111\u1ed9i ng\u0169<\/b><\/td>\n<td style=\"text-align: center; width: 45.491%;\"><b>S\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 thu\u00ea ngo\u00e0i<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 20.1403%;\"><span style=\"font-weight: 400;\">\u8d39\u7528<\/span><\/td>\n<td style=\"text-align: center; width: 33.4669%;\"><span style=\"font-weight: 400;\">C\u1ed1 \u0111\u1ecbnh, cao (l\u01b0\u01a1ng, \u0111\u00e0o t\u1ea1o)<\/span><\/td>\n<td style=\"text-align: center; width: 45.491%;\"><span style=\"font-weight: 400;\">Linh ho\u1ea1t theo d\u1ef1 \u00e1n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 20.1403%;\"><span style=\"font-weight: 400;\">\u72ec\u7acb<\/span><\/td>\n<td style=\"text-align: center; width: 33.4669%;\"><span style=\"font-weight: 400;\">Kh\u00f3 \u0111\u1ea3m b\u1ea3o tuy\u1ec7t \u0111\u1ed1i<\/span><\/td>\n<td style=\"text-align: center; width: 45.491%;\"><span style=\"font-weight: 400;\">\u975e\u5e38\u9ad8<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 20.1403%;\"><span style=\"font-weight: 400;\">Chuy\u00ean m\u00f4n<\/span><\/td>\n<td style=\"text-align: center; width: 33.4669%;\"><span style=\"font-weight: 400;\">Ph\u1ee5 thu\u1ed9c v\u00e0o n\u0103ng l\u1ef1c nh\u00e2n s\u1ef1<\/span><\/td>\n<td style=\"text-align: center; width: 45.491%;\"><span style=\"font-weight: 400;\">Ti\u1ebfp c\u1eadn \u0111\u1ed9i ng\u0169 chuy\u00ean gia gi\u00e0u kinh nghi\u1ec7m<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 20.1403%;\"><span style=\"font-weight: 400;\">\u9002\u7528\u671f\u9650<\/span><\/td>\n<td style=\"text-align: center; width: 33.4669%;\"><span style=\"font-weight: 400;\">D\u00e0i (c\u1ea7n th\u1eddi gian \u0111\u00e0o t\u1ea1o)<\/span><\/td>\n<td style=\"text-align: center; width: 45.491%;\"><span style=\"font-weight: 400;\">Nhanh ch\u00f3ng, c\u00f3 th\u1ec3 tri\u1ec3n khai ngay<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">T\u1ea1i MAN &#8211; Master Accountant Network, ch\u00fang t\u00f4i th\u01b0\u1eddng khuy\u00ean c\u00e1c SME n\u00ean b\u1eaft \u0111\u1ea7u b\u1eb1ng vi\u1ec7c thu\u00ea ngo\u00e0i d\u1ecbch v\u1ee5 \u0111\u1ec3 thi\u1ebft l\u1eadp n\u1ec1n t\u1ea3ng quy tr\u00ecnh, sau \u0111\u00f3 d\u1ea7n d\u1ea7n chuy\u1ec3n giao sang cho \u0111\u1ed9i ng\u0169 n\u1ed9i b\u1ed9 khi quy m\u00f4 doanh nghi\u1ec7p \u0111\u00e3 \u1ed5n \u0111\u1ecbnh.<\/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;\">X\u00e2y d\u1ef1ng ban ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 b\u01b0\u1edbc \u0111i chi\u1ebfn l\u01b0\u1ee3c quan tr\u1ecdng \u0111\u1ec3 doanh nghi\u1ec7p SME ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng v\u00e0 an to\u00e0n trong b\u1ed1i c\u1ea3nh ph\u00e1p lu\u1eadt ng\u00e0y c\u00e0ng ch\u1eb7t ch\u1ebd. Vi\u1ec7c ki\u1ec3m so\u00e1t t\u1ed1t r\u1ee7i ro kh\u00f4ng ch\u1ec9 gi\u00fap tr\u00e1nh nh\u1eefng kho\u1ea3n ph\u1ea1t kh\u00f4ng \u0111\u00e1ng c\u00f3 t\u1eeb c\u01a1 quan thu\u1ebf m\u00e0 c\u00f2n t\u1ea1o n\u1ec1n t\u1ea3ng v\u1eefng ch\u1eafc \u0111\u1ec3 doanh nghi\u1ec7p huy \u0111\u1ed9ng v\u1ed1n v\u00e0 m\u1edf r\u1ed9ng quy m\u00f4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n \u0111ang c\u1ea7n gi\u1ea3i ph\u00e1p to\u00e0n di\u1ec7n v\u1ec1 qu\u1ea3n tr\u1ecb r\u1ee7i ro v\u00e0 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan\/\"><span style=\"font-weight: 400;\">ki\u1ec3m to\u00e1n<\/span><\/a><span style=\"font-weight: 400;\">, MAN &#8211; Master Accountant Network l\u00e0 \u0111\u1ed1i t\u00e1c tin c\u1eady h\u00e0ng \u0111\u1ea7u. V\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia tr\u00ean 30 n\u0103m kinh nghi\u1ec7m trong l\u0129nh v\u1ef1c ki\u1ec3m to\u00e1n, k\u1ebf to\u00e1n v\u00e0 thu\u1ebf t\u1ea1i Vi\u1ec7t Nam, ch\u00fang t\u00f4i cung c\u1ea5p c\u00e1c g\u00f3i <\/span><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><span style=\"font-weight: 400;\"> \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf ri\u00eang cho t\u1eebng \u0111\u1eb7c th\u00f9 doanh nghi\u1ec7p, gi\u00fap b\u1ea1n y\u00ean t\u00e2m t\u1eadp trung v\u00e0o ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed1t l\u00f5i. Li\u00ean h\u1ec7 ngay v\u1edbi ch\u00fang t\u00f4i \u0111\u1ec3 nh\u1eadn t\u01b0 v\u1ea5n chuy\u00ean s\u00e2u v\u1ec1 l\u1ed9 tr\u00ecnh x\u00e2y d\u1ef1ng b\u1ed9 m\u00e1y ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 t\u1ed1i \u01b0u.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>MAN \u2013 Master Accountant Network \u7684\u670d\u52a1\u8054\u7cfb\u4fe1\u606f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5730\u5740\uff1a<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7535\u5b50\u90ae\u4ef6\uff1a<\/b> <a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Xem Google Business Profile c\u1ee7a MAN &#8211; Master Accountant Network<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b><a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"> <span style=\"font-weight: 400;\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia\u00a0 L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/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 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh doanh nghi\u1ec7p.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_cau_hoi_thuong_gap_ve_ban_kiem_toan_noi_bo\"><\/span><b>C\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 ban ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/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=\"Ban_kiem_toan_noi_bo_co_bat_buoc_doi_voi_moi_doanh_nghiep_khong\"><\/span>Ban ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u00f3 b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi m\u1ecdi doanh nghi\u1ec7p kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. Theo Ngh\u1ecb \u0111\u1ecbnh 05\/2019\/N\u0110-CP, ch\u1ec9 b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi c\u00f4ng ty ni\u00eam y\u1ebft, doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc (ho\u1eb7c c\u00f3 tr\u00ean 50% v\u1ed1n nh\u00e0 n\u01b0\u1edbc) l\u00e0 c\u00f4ng ty m\u1eb9. C\u00e1c doanh nghi\u1ec7p kh\u00e1c \u0111\u01b0\u1ee3c khuy\u1ebfn kh\u00edch th\u1ef1c hi\u1ec7n.                    <\/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=\"Toi_co_the_giao_cho_bo_phan_ke_toan_kiem_nhiem_kiem_toan_noi_bo_khong\"><\/span>T\u00f4i c\u00f3 th\u1ec3 giao cho b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n ki\u00eam nhi\u1ec7m ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTuy\u1ec7t \u0111\u1ed1i kh\u00f4ng. K\u1ebf to\u00e1n ki\u00eam nhi\u1ec7m ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 s\u1ebd vi ph\u1ea1m nguy\u00ean t\u1eafc \u0111\u1ed9c l\u1eadp, v\u00ec ki\u1ec3m to\u00e1n l\u00e0 \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n. B\u1ea1n c\u00f3 th\u1ec3 giao cho Ban ki\u1ec3m so\u00e1t n\u1ebfu h\u1ecd \u0111\u1ee7 ti\u00eau chu\u1ea9n n\u0103ng l\u1ef1c, ho\u1eb7c thu\u00ea \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.                    <\/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=\"Nguoi_lam_kiem_toan_noi_bo_can_tieu_chuan_gi\"><\/span>Ng\u01b0\u1eddi l\u00e0m ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u1ea7n ti\u00eau chu\u1ea9n g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh 05\/2019\/N\u0110-CP, c\u1ea7n c\u00f3 b\u1eb1ng \u0111\u1ea1i h\u1ecdc chuy\u00ean ng\u00e0nh ph\u00f9 h\u1ee3p, ki\u1ebfn th\u1ee9c c\u1eadp nh\u1eadt, kinh nghi\u1ec7m t\u1eeb 3-5 n\u0103m trong c\u00e1c l\u0129nh v\u1ef1c ki\u1ec3m to\u00e1n, k\u1ebf to\u00e1n, thanh tra ho\u1eb7c qu\u1ea3n l\u00fd.                    <\/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=\"Bao_cao_kiem_toan_noi_bo_gui_cho_ai\"><\/span>B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 g\u1eedi cho ai?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tB\u00e1o c\u00e1o ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp k\u1ecbp th\u1eddi v\u00e0 g\u1eedi t\u1edbi H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, Ch\u1ee7 t\u1ecbch c\u00f4ng ty, Ban ki\u1ec3m so\u00e1t v\u00e0 T\u1ed5ng gi\u00e1m \u0111\u1ed1c (Gi\u00e1m \u0111\u1ed1c) \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o c\u00e1c c\u1ea5p l\u00e3nh \u0111\u1ea1o \u0111\u1ec1u n\u1eafm b\u1eaft \u0111\u01b0\u1ee3c r\u1ee7i ro.                    <\/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=\"Dich_vu_kiem_toan_noi_bo_giup_ich_gi_cho_doanh_nghiep_SME\"><\/span>D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 gi\u00fap \u00edch g\u00ec cho doanh nghi\u1ec7p SME?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tGi\u00fap ph\u00e1t hi\u1ec7n r\u1ee7i ro s\u1edbm, t\u1ed1i \u01b0u quy tr\u00ecnh v\u1eadn h\u00e0nh, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt thu\u1ebf v\u00e0 n\u00e2ng cao \u0111\u1ed9 tin c\u1eady c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi c\u1ed5 \u0111\u00f4ng v\u00e0 ng\u00e2n h\u00e0ng.                    <\/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\": \"Ban ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u00f3 b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi m\u1ecdi doanh nghi\u1ec7p kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng. Theo Ngh\u1ecb \u0111\u1ecbnh 05\/2019\/N\u0110-CP, ch\u1ec9 b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi c\u00f4ng ty ni\u00eam y\u1ebft, doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc (ho\u1eb7c c\u00f3 tr\u00ean 50% v\u1ed1n nh\u00e0 n\u01b0\u1edbc) l\u00e0 c\u00f4ng ty m\u1eb9. C\u00e1c doanh nghi\u1ec7p kh\u00e1c \u0111\u01b0\u1ee3c khuy\u1ebfn kh\u00edch th\u1ef1c hi\u1ec7n.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"T\u00f4i c\u00f3 th\u1ec3 giao cho b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n ki\u00eam nhi\u1ec7m ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Tuy\u1ec7t \u0111\u1ed1i kh\u00f4ng. K\u1ebf to\u00e1n ki\u00eam nhi\u1ec7m ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 s\u1ebd vi ph\u1ea1m nguy\u00ean t\u1eafc \u0111\u1ed9c l\u1eadp, v\u00ec ki\u1ec3m to\u00e1n l\u00e0 \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n. B\u1ea1n c\u00f3 th\u1ec3 giao cho Ban ki\u1ec3m so\u00e1t n\u1ebfu h\u1ecd \u0111\u1ee7 ti\u00eau chu\u1ea9n n\u0103ng l\u1ef1c, ho\u1eb7c thu\u00ea \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Ng\u01b0\u1eddi l\u00e0m ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u1ea7n ti\u00eau chu\u1ea9n g\u00ec?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh 05\/2019\/N\u0110-CP, c\u1ea7n c\u00f3 b\u1eb1ng \u0111\u1ea1i h\u1ecdc chuy\u00ean ng\u00e0nh ph\u00f9 h\u1ee3p, ki\u1ebfn th\u1ee9c c\u1eadp nh\u1eadt, kinh nghi\u1ec7m t\u1eeb 3-5 n\u0103m trong c\u00e1c l\u0129nh v\u1ef1c ki\u1ec3m to\u00e1n, k\u1ebf to\u00e1n, thanh tra ho\u1eb7c qu\u1ea3n l\u00fd.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 g\u1eedi cho ai?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"B\u00e1o c\u00e1o ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp k\u1ecbp th\u1eddi v\u00e0 g\u1eedi t\u1edbi H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, Ch\u1ee7 t\u1ecbch c\u00f4ng ty, Ban ki\u1ec3m so\u00e1t v\u00e0 T\u1ed5ng gi\u00e1m \u0111\u1ed1c (Gi\u00e1m \u0111\u1ed1c) \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o c\u00e1c c\u1ea5p l\u00e3nh \u0111\u1ea1o \u0111\u1ec1u n\u1eafm b\u1eaft \u0111\u01b0\u1ee3c r\u1ee7i ro.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 gi\u00fap \u00edch g\u00ec cho doanh nghi\u1ec7p SME?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Gi\u00fap ph\u00e1t hi\u1ec7n r\u1ee7i ro s\u1edbm, t\u1ed1i \u01b0u quy tr\u00ecnh v\u1eadn h\u00e0nh, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt thu\u1ebf v\u00e0 n\u00e2ng cao \u0111\u1ed9 tin c\u1eady c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi c\u1ed5 \u0111\u00f4ng v\u00e0 ng\u00e2n h\u00e0ng.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>Ban ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 b\u1ed9 ph\u1eadn \u0111\u1ed9c l\u1eadp trong doanh nghi\u1ec7p, th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng \u0111\u00e1nh gi\u00e1 v\u00e0 c\u1ea3i thi\u1ec7n hi\u1ec7u qu\u1ea3 c\u1ee7a h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb r\u1ee7i ro, ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9. B\u1ed9 ph\u1eadn n\u00e0y ph\u1ee5c v\u1ee5 H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb v\u00e0 Ban gi\u00e1m \u0111\u1ed1c nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh tu\u00e2n th\u1ee7 ph\u00e1p [&hellip;]<\/p>","protected":false},"author":5,"featured_media":6215,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[26],"tags":[],"class_list":["post-6213","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\/6213","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=6213"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/6213\/revisions"}],"predecessor-version":[{"id":6218,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/6213\/revisions\/6218"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/6215"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=6213"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=6213"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=6213"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}