{"id":6232,"date":"2026-06-17T15:40:19","date_gmt":"2026-06-17T08:40:19","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=6232"},"modified":"2026-06-17T15:40:19","modified_gmt":"2026-06-17T08:40:19","slug":"thanh-lap-ban-kiem-toan-noi-bo","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/zh\/thanh-lap-ban-kiem-toan-noi-bo\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn th\u1ee7 t\u1ee5c th\u00e0nh l\u1eadp ban ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Th\u00e0nh l\u1eadp ban ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 b\u01b0\u1edbc \u0111i chi\u1ebfn l\u01b0\u1ee3c gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb r\u1ee7i ro v\u00e0 \u0111\u1ea3m b\u1ea3o s\u1ef1 minh b\u1ea1ch trong v\u1eadn h\u00e0nh. V\u1edbi s\u1ef1 thay \u0111\u1ed5i kh\u00f4ng ng\u1eebng c\u1ee7a khung ph\u00e1p l\u00fd t\u1ea1i Vi\u1ec7t Nam, \u0111\u1eb7c bi\u1ec7t l\u00e0 <\/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;\"> v\u00e0 Lu\u1eadt Doanh nghi\u1ec7p 2020, ch\u1ee7 doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 quy tr\u00ecnh thi\u1ebft l\u1eadp b\u1ed9 ph\u1eadn n\u00e0y \u0111\u1ec3 v\u1eadn h\u00e0nh an to\u00e0n v\u00e0 hi\u1ec7u qu\u1ea3.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Trong b\u00e0i vi\u1ebft n\u00e0y, c\u00e1c chuy\u00ean gia t\u1ea1i MAN &#8211; Master Accountant Network v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m s\u1ebd ph\u00e2n t\u00edch s\u00e2u s\u1eafc v\u1ec1 quy tr\u00ecnh, \u0111i\u1ec1u ki\u1ec7n ph\u00e1p l\u00fd v\u00e0 kinh nghi\u1ec7m tri\u1ec3n khai th\u1ef1c t\u1ebf. \u0110\u00e2y l\u00e0 c\u1ea9m nang h\u1eefu \u00edch cho c\u00e1c nh\u00e0 l\u00e3nh \u0111\u1ea1o SME \u0111ang trong giai \u0111o\u1ea1n m\u1edf r\u1ed9ng quy m\u00f4.<\/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\/thanh-lap-ban-kiem-toan-noi-bo\/#Tom_tat_trong_tam_ve_thanh_lap_ban_kiem_toan_noi_bo\" >T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 th\u00e0nh 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-2\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/thanh-lap-ban-kiem-toan-noi-bo\/#So_sanh_kiem_toan_noi_bo_va_kiem_toan_doc_lap\" >So s\u00e1nh ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 ki\u1ec3m to\u00e1n \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-3\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/thanh-lap-ban-kiem-toan-noi-bo\/#Tai_sao_doanh_nghiep_can_thanh_lap_ban_kiem_toan_noi_bo_ngay_tu_som\" >T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n th\u00e0nh l\u1eadp ban ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 ngay t\u1eeb s\u1edbm?<\/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\/thanh-lap-ban-kiem-toan-noi-bo\/#Doi_tuong_bat_buoc_thuc_hien_kiem_toan_noi_bo_theo_luat_dinh\" >\u0110\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 theo lu\u1eadt \u0111\u1ecbnh<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/thanh-lap-ban-kiem-toan-noi-bo\/#Cac_don_vi_phai_thiet_lap_bo_phan_kiem_toan_noi_bo\" >C\u00e1c \u0111\u01a1n v\u1ecb ph\u1ea3i thi\u1ebft l\u1eadp b\u1ed9 ph\u1eadn ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/thanh-lap-ban-kiem-toan-noi-bo\/#Luu_y_ve_hinh_thuc_thuc_hien\" >L\u01b0u \u00fd v\u1ec1 h\u00ecnh th\u1ee9c th\u1ef1c hi\u1ec7n<\/a><\/li><\/ul><\/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\/thanh-lap-ban-kiem-toan-noi-bo\/#Lua_chon_mo_hinh_trien_khai_Tu_xay_dung_hay_thue_ngoai\" >L\u1ef1a ch\u1ecdn m\u00f4 h\u00ecnh tri\u1ec3n khai: T\u1ef1 x\u00e2y d\u1ef1ng hay thu\u00ea ngo\u00e0i?<\/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\/thanh-lap-ban-kiem-toan-noi-bo\/#Quy_trinh_5_buoc_thanh_lap_ban_kiem_toan_noi_bo_chuan_xac\" >Quy tr\u00ecnh 5 b\u01b0\u1edbc th\u00e0nh l\u1eadp ban ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 chu\u1ea9n x\u00e1c<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/thanh-lap-ban-kiem-toan-noi-bo\/#Buoc_1_Xac_dinh_mo_hinh_to_chuc\" >B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh m\u00f4 h\u00ecnh t\u1ed5 ch\u1ee9c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/thanh-lap-ban-kiem-toan-noi-bo\/#Buoc_2_Soan_thao_quy_che_va_quy_trinh\" >B\u01b0\u1edbc 2: So\u1ea1n th\u1ea3o quy ch\u1ebf v\u00e0 quy tr\u00ecnh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/thanh-lap-ban-kiem-toan-noi-bo\/#Buoc_3_Tuyen_dung_va_dao_tao_nhan_su\" >B\u01b0\u1edbc 3: Tuy\u1ec3n d\u1ee5ng v\u00e0 \u0111\u00e0o t\u1ea1o nh\u00e2n s\u1ef1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/thanh-lap-ban-kiem-toan-noi-bo\/#Buoc_4_Xay_dung_ke_hoach_kiem_toan_nam\" >B\u01b0\u1edbc 4: X\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n n\u0103m<\/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\/thanh-lap-ban-kiem-toan-noi-bo\/#Buoc_5_Ban_hanh_quyet_dinh_thanh_lap\" >B\u01b0\u1edbc 5: Ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/thanh-lap-ban-kiem-toan-noi-bo\/#Dat_bo_phan_kiem_toan_noi_bo_o_dau_trong_so_do_to_chuc_de_dam_bao_tinh_doc_lap\" >\u0110\u1eb7t b\u1ed9 ph\u1eadn ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 \u1edf \u0111\u00e2u trong s\u01a1 \u0111\u1ed3 t\u1ed5 ch\u1ee9c \u0111\u1ec3 \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-15\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/thanh-lap-ban-kiem-toan-noi-bo\/#Mo_hinh_3_tuyen_phong_thu_trong_kiem_toan_noi_bo\" >M\u00f4 h\u00ecnh 3 tuy\u1ebfn ph\u00f2ng th\u1ee7 trong 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-16\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/thanh-lap-ban-kiem-toan-noi-bo\/#Cac_chi_so_KPI_do_luong_hieu_qua_bo_phan_kiem_toan_noi_bo\" >C\u00e1c ch\u1ec9 s\u1ed1 KPI \u0111o l\u01b0\u1eddng hi\u1ec7u qu\u1ea3 b\u1ed9 ph\u1eadn 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-17\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/thanh-lap-ban-kiem-toan-noi-bo\/#Nhung_rui_ro_doanh_nghiep_thuong_gap_phai_va_bai_hoc_tu_MAN\" >Nh\u1eefng r\u1ee7i ro doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p ph\u1ea3i v\u00e0 b\u00e0i h\u1ecdc t\u1eeb MAN<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/thanh-lap-ban-kiem-toan-noi-bo\/#Rui_ro_ve_su_xung_dot_van_hoa\" >R\u1ee7i ro v\u1ec1 s\u1ef1 xung \u0111\u1ed9t v\u0103n h\u00f3a<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/thanh-lap-ban-kiem-toan-noi-bo\/#Rui_ro_ve_trinh_do_chuyen_mon\" >R\u1ee7i ro v\u1ec1 tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/thanh-lap-ban-kiem-toan-noi-bo\/#Case_study_thuc_te_Cau_chuyen_tu_doanh_nghiep_san_xuat_X\" >Case study th\u1ef1c t\u1ebf: C\u00e2u chuy\u1ec7n t\u1eeb doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t X<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/thanh-lap-ban-kiem-toan-noi-bo\/#Chien_luoc_tuyen_dung_va_xay_dung_doi_ngu_kiem_toan_noi_bo\" >Chi\u1ebfn l\u01b0\u1ee3c tuy\u1ec3n d\u1ee5ng v\u00e0 x\u00e2y d\u1ef1ng \u0111\u1ed9i ng\u0169 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-22\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/thanh-lap-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-23\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/thanh-lap-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-24\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/thanh-lap-ban-kiem-toan-noi-bo\/#Cac_cau_hoi_thuong_gap_ve_thanh_lap_ban_kiem_toan_noi_bo\" >C\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 th\u00e0nh l\u1eadp 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-25\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/thanh-lap-ban-kiem-toan-noi-bo\/#Kiem_toan_noi_bo_khac_gi_so_voi_kiem_toan_doc_lap\" >Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 kh\u00e1c g\u00ec so v\u1edbi ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/thanh-lap-ban-kiem-toan-noi-bo\/#Nhan_su_lam_kiem_toan_noi_bo_can_bang_cap_gi\" >Nh\u00e2n s\u1ef1 l\u00e0m ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u1ea7n b\u1eb1ng c\u1ea5p g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/thanh-lap-ban-kiem-toan-noi-bo\/#Chi_phi_thue_dich_vu_kiem_toan_noi_bo_co_dat_khong\" >Chi ph\u00ed thu\u00ea d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u00f3 \u0111\u1eaft kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/thanh-lap-ban-kiem-toan-noi-bo\/#Quy_che_kiem_toan_noi_bo_do_ai_phe_duyet\" >Quy ch\u1ebf ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 do ai ph\u00ea duy\u1ec7t?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/thanh-lap-ban-kiem-toan-noi-bo\/#Co_bat_buoc_phai_co_ban_kiem_toan_noi_bo_rieng_khong\" >C\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 ban ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 ri\u00eang kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tom_tat_trong_tam_ve_thanh_lap_ban_kiem_toan_noi_bo\"><\/span><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 th\u00e0nh l\u1eadp ban ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6236\" aria-describedby=\"caption-attachment-6236\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6236\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tom-tat-trong-tam-ve-thanh-lap-ban-kiem-toan-noi-bo.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 th\u00e0nh 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\/Tom-tat-trong-tam-ve-thanh-lap-ban-kiem-toan-noi-bo.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tom-tat-trong-tam-ve-thanh-lap-ban-kiem-toan-noi-bo-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tom-tat-trong-tam-ve-thanh-lap-ban-kiem-toan-noi-bo-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tom-tat-trong-tam-ve-thanh-lap-ban-kiem-toan-noi-bo-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tom-tat-trong-tam-ve-thanh-lap-ban-kiem-toan-noi-bo-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6236\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 th\u00e0nh l\u1eadp ban ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Th\u00e0nh l\u1eadp <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/xay-dung-ban-kiem-toan-noi-bo\/\"><span style=\"font-weight: 400;\">ban ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/span><\/a><span style=\"font-weight: 400;\"> l\u00e0 qu\u00e1 tr\u00ecnh thi\u1ebft l\u1eadp m\u1ed9t b\u1ed9 ph\u1eadn chuy\u00ean tr\u00e1ch, \u0111\u1ed9c l\u1eadp \u0111\u1ec3 gi\u00e1m s\u00e1t, \u0111\u00e1nh gi\u00e1 h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb r\u1ee7i ro v\u00e0 quy tr\u00ecnh v\u1eadn h\u00e0nh c\u1ee7a t\u1ed5 ch\u1ee9c. Nhi\u1ec7m v\u1ee5 ch\u00ednh c\u1ee7a b\u1ed9 ph\u1eadn n\u00e0y l\u00e0 b\u1ea3o \u0111\u1ea3m t\u00e0i s\u1ea3n doanh nghi\u1ec7p, ph\u00e1t hi\u1ec7n s\u1edbm c\u00e1c sai s\u00f3t trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c n\u00e0y b\u1eaft bu\u1ed9c v\u1edbi c\u00e1c c\u00f4ng ty ni\u00eam y\u1ebft, doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng. Doanh nghi\u1ec7p SME c\u00f3 th\u1ec3 x\u00e2y d\u1ef1ng b\u1ed9 ph\u1eadn n\u00e0y ho\u1eb7c s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 thu\u00ea ngo\u00e0i \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh kh\u00e1ch quan.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"So_sanh_kiem_toan_noi_bo_va_kiem_toan_doc_lap\"><\/span><b>So s\u00e1nh ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 vai tr\u00f2 c\u1ee7a <\/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;\">, doanh nghi\u1ec7p c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 v\u1edbi <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-doc-lap-la-gi\/\"><span style=\"font-weight: 400;\">\u72ec\u7acb\u5ba1\u8ba1<\/span><\/a><span style=\"font-weight: 400;\">. B\u1ea3ng so s\u00e1nh <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/so-sanh-kiem-toan-doc-lap-va-kiem-toan-noi-bo\/\"><span style=\"font-weight: 400;\">ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp<\/span><\/a><span style=\"font-weight: 400;\"> d\u01b0\u1edbi \u0111\u00e2y cung c\u1ea5p g\u00f3c nh\u00ecn t\u1ed5ng quan cho nh\u00e0 qu\u1ea3n l\u00fd.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u5185\u90e8\u5ba1\u8ba1\u4e0e\u72ec\u7acb\u5ba1\u8ba1\u5bf9\u6bd4\u8868<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6807\u51c6<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5185\u90e8\u5ba1\u8ba1<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u72ec\u7acb\u5ba1\u8ba1<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e3b\u8981\u76ee\u6807<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u1ea3i thi\u1ec7n quy tr\u00ecnh, qu\u1ea3n tr\u1ecb r\u1ee7i ro<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">X\u00e1c nh\u1eadn s\u1ef1 trung th\u1ef1c c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/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;\">H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, Ban \u0111i\u1ec1u h\u00e0nh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u1ed5 \u0111\u00f4ng, ng\u00e2n h\u00e0ng, c\u01a1 quan thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1eddi gian l\u00e0m vi\u1ec7c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Li\u00ean t\u1ee5c, \u0111\u1ecbnh k\u1ef3 theo k\u1ebf ho\u1ea1ch n\u0103m<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u1ecbnh k\u1ef3, th\u01b0\u1eddng l\u00e0 cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5f3a\u5236\u7684<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1eaft bu\u1ed9c v\u1edbi m\u1ed9t s\u1ed1 lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ea1m vi th\u1ef1c hi\u1ec7n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">To\u00e0n di\u1ec7n (t\u00e0i ch\u00ednh, v\u1eadn h\u00e0nh, tu\u00e2n th\u1ee7)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1ee7 y\u1ebfu t\u1eadp trung v\u00e0o d\u1eef li\u1ec7u t\u00e0i ch\u00ednh<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Tai_sao_doanh_nghiep_can_thanh_lap_ban_kiem_toan_noi_bo_ngay_tu_som\"><\/span><b>T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n th\u00e0nh l\u1eadp ban ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 ngay t\u1eeb s\u1edbm?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6235\" aria-describedby=\"caption-attachment-6235\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6235\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-sao-doanh-nghiep-can-thanh-lap-ban-kiem-toan-noi-bo-ngay-tu-som.jpg\" alt=\"T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n th\u00e0nh l\u1eadp ban ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 ngay t\u1eeb s\u1edbm\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-sao-doanh-nghiep-can-thanh-lap-ban-kiem-toan-noi-bo-ngay-tu-som.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-sao-doanh-nghiep-can-thanh-lap-ban-kiem-toan-noi-bo-ngay-tu-som-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-sao-doanh-nghiep-can-thanh-lap-ban-kiem-toan-noi-bo-ngay-tu-som-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-sao-doanh-nghiep-can-thanh-lap-ban-kiem-toan-noi-bo-ngay-tu-som-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-sao-doanh-nghiep-can-thanh-lap-ban-kiem-toan-noi-bo-ngay-tu-som-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6235\" class=\"wp-caption-text\">T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n th\u00e0nh l\u1eadp ban ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 ngay t\u1eeb s\u1edbm<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Nhi\u1ec1u ch\u1ee7 doanh nghi\u1ec7p SME th\u01b0\u1eddng coi ki\u1ec3m to\u00e1n l\u00e0 g\u00e1nh n\u1eb7ng chi ph\u00ed. Tuy nhi\u00ean, theo c\u00e1c chuy\u00ean gia t\u1ea1i MAN &#8211; Master Accountant Network v\u1edbi 30 n\u0103m kinh nghi\u1ec7m, ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 ch\u00ednh l\u00e0 b\u1ed9 l\u1ecdc r\u1ee7i ro s\u1edbm nh\u1ea5t gi\u00fap doanh nghi\u1ec7p tr\u00e1nh kh\u1ecfi c\u00e1c \u00e1n ph\u1ea1t thu\u1ebf v\u00e0 c\u00e1c sai ph\u1ea1m v\u1eadn h\u00e0nh nghi\u00eam tr\u1ecdng.<\/span><\/p>\n<ul>\n<li aria-level=\"1\"><b>Ki\u1ec3m so\u00e1t r\u1ee7i ro t\u1eeb b\u00ean trong: <\/b><span style=\"font-weight: 400;\">Khi doanh nghi\u1ec7p m\u1edf r\u1ed9ng quy m\u00f4, ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u kh\u00f4ng th\u1ec3 ki\u1ec3m so\u00e1t tr\u1ef1c ti\u1ebfp m\u1ecdi kh\u00e2u. B\u1ed9 ph\u1eadn n\u00e0y \u0111\u00f3ng vai tr\u00f2 nh\u01b0 h\u1ec7 th\u1ed1ng gi\u00e1m s\u00e1t \u0111\u1ed9c l\u1eadp. N\u00f3 gi\u00fap ph\u00e1t hi\u1ec7n c\u00e1c l\u1ed7 h\u1ed5ng trong quy tr\u00ecnh mua s\u1eafm, qu\u1ea3n l\u00fd kho b\u00e3i, ho\u1eb7c qu\u1ea3n tr\u1ecb d\u00f2ng ti\u1ec1n. N\u1ebfu kh\u00f4ng c\u00f3 b\u1ed9 l\u1ecdc n\u00e0y, r\u1ee7i ro v\u1ec1 th\u1ea5t tho\u00e1t t\u00e0i s\u1ea3n s\u1ebd t\u0103ng l\u00ean theo c\u1ea5p s\u1ed1 nh\u00e2n khi quy m\u00f4 giao d\u1ecbch m\u1edf r\u1ed9ng.<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>T\u1ed1i \u01b0u h\u00f3a hi\u1ec7u qu\u1ea3 v\u1eadn h\u00e0nh: <\/b><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n kh\u00f4ng ch\u1ec9 \u0111\u1ec3 t\u00ecm l\u1ed7i sai. \u0110\u00f3 l\u00e0 c\u00f4ng c\u1ee5 t\u01b0 v\u1ea5n \u0111\u1ec3 t\u1ed1i \u01b0u quy tr\u00ecnh. C\u00e1c chuy\u00ean gia ki\u1ec3m to\u00e1n s\u1ebd ch\u1ec9 ra n\u01a1i n\u00e0o \u0111ang l\u00e3ng ph\u00ed nh\u00e2n s\u1ef1, quy tr\u00ecnh n\u00e0o \u0111ang qu\u00e1 c\u1ed3ng k\u1ec1nh. T\u1ea1i MAN &#8211; Master Accountant Network, ch\u00fang t\u00f4i \u0111\u00e3 ch\u1ee9ng ki\u1ebfn nhi\u1ec1u doanh nghi\u1ec7p c\u1eaft gi\u1ea3m \u0111\u01b0\u1ee3c 15% chi ph\u00ed v\u1eadn h\u00e0nh sau khi th\u1ef1c hi\u1ec7n c\u00e1c ki\u1ebfn ngh\u1ecb t\u1eeb b\u1ed9 ph\u1eadn ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9.<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>T\u1ea1o n\u1ec1n t\u1ea3ng uy t\u00edn cho nh\u00e0 \u0111\u1ea7u t\u01b0: <\/b><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p \u0111ang c\u00f3 k\u1ebf ho\u1ea1ch g\u1ecdi v\u1ed1n ho\u1eb7c l\u00ean s\u00e0n ch\u1ee9ng kho\u00e1n, s\u1ef1 t\u1ed3n t\u1ea1i c\u1ee7a b\u1ed9 ph\u1eadn ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 m\u1ed9t t\u00edn hi\u1ec7u uy t\u00edn. N\u00f3 cho th\u1ea5y doanh nghi\u1ec7p c\u00f3 h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb b\u00e0i b\u1ea3n v\u00e0 minh b\u1ea1ch. \u0110\u00e2y l\u00e0 y\u1ebfu t\u1ed1 then ch\u1ed1t \u0111\u1ec3 c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 l\u1edbn \u0111\u1eb7t ni\u1ec1m tin.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_bat_buoc_thuc_hien_kiem_toan_noi_bo_theo_luat_dinh\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 theo lu\u1eadt \u0111\u1ecbnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Theo Ngh\u1ecb \u0111\u1ecbnh 05\/2019\/N\u0110-CP, m\u1ed9t s\u1ed1 nh\u00f3m doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng n\u00e0y. N\u1ebfu kh\u00f4ng th\u1ef1c hi\u1ec7n, doanh nghi\u1ec7p s\u1ebd \u0111\u1ed1i m\u1eb7t v\u1edbi r\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 kh\u00f3 kh\u0103n khi l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_don_vi_phai_thiet_lap_bo_phan_kiem_toan_noi_bo\"><\/span><b>C\u00e1c \u0111\u01a1n v\u1ecb ph\u1ea3i thi\u1ebft l\u1eadp b\u1ed9 ph\u1eadn ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 05\/2019\/N\u0110-CP, c\u00e1c \u0111\u01a1n v\u1ecb sau bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9:<\/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 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<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;\">C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, c\u00f4ng ty ch\u1ee9ng kho\u00e1n, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Luu_y_ve_hinh_thuc_thuc_hien\"><\/span><b>L\u01b0u \u00fd v\u1ec1 h\u00ecnh th\u1ee9c th\u1ef1c hi\u1ec7n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Lu\u1eadt ph\u00e1p kh\u00f4ng b\u1eaft bu\u1ed9c t\u1ea5t c\u1ea3 c\u00e1c doanh nghi\u1ec7p n\u00e0y ph\u1ea3i t\u1ef1 x\u00e2y d\u1ef1ng b\u1ed9 ph\u1eadn nh\u00e2n s\u1ef1 n\u1ed9i b\u1ed9. \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c nh\u01b0ng mu\u1ed1n n\u00e2ng cao qu\u1ea3n tr\u1ecb, vi\u1ec7c th\u00e0nh l\u1eadp ban ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 m\u1ed9t l\u1ef1a ch\u1ecdn t\u1ef1 nguy\u1ec7n. \u0110\u1eb7c bi\u1ec7t, c\u00e1c doanh nghi\u1ec7p c\u00f3 th\u1ec3 thu\u00ea t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9, gi\u00fap ti\u1ebft ki\u1ec7m chi ph\u00ed nh\u00e2n s\u1ef1 c\u1ea5p cao m\u00e0 v\u1eabn \u0111\u1ea3m b\u1ea3o t\u00ednh chuy\u00ean nghi\u1ec7p.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Lua_chon_mo_hinh_trien_khai_Tu_xay_dung_hay_thue_ngoai\"><\/span><b>L\u1ef1a ch\u1ecdn m\u00f4 h\u00ecnh tri\u1ec3n khai: T\u1ef1 x\u00e2y d\u1ef1ng hay thu\u00ea ngo\u00e0i?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 quy\u1ebft \u0111\u1ecbnh m\u00f4 h\u00ecnh ph\u00f9 h\u1ee3p, doanh nghi\u1ec7p n\u00ean d\u1ef1a v\u00e0o quy m\u00f4 v\u00e0 \u0111\u1eb7c th\u00f9 ng\u00e0nh ngh\u1ec1. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y so s\u00e1nh gi\u1eefa vi\u1ec7c x\u00e2y d\u1ef1ng \u0111\u1ed9i ng\u0169 n\u1ed9i b\u1ed9 v\u00e0 thu\u00ea d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9.<\/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 t\u1ef1 x\u00e2y d\u1ef1ng v\u00e0 thu\u00ea ngo\u00e0i ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6807\u51c6<\/b><\/td>\n<td style=\"text-align: center;\"><b>T\u1ef1 x\u00e2y d\u1ef1ng b\u1ed9 ph\u1eadn n\u1ed9i b\u1ed9<\/b><\/td>\n<td style=\"text-align: center;\"><b>Thu\u00ea d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d39\u7528<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u1ed1 \u0111\u1ecbnh (l\u01b0\u01a1ng, \u0111\u00e0o t\u1ea1o, v\u0103n ph\u00f2ng)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Bi\u1ebfn \u0111\u1ed5i theo ph\u1ea1m vi c\u00f4ng vi\u1ec7c<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e13\u4e1a\u77e5\u8bc6<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u1ea1n ch\u1ebf trong n\u1ed9i b\u1ed9<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110a d\u1ea1ng, nhi\u1ec1u kinh nghi\u1ec7m t\u1eeb nhi\u1ec1u ng\u00e0nh<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5ba2\u89c2\u6027<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi v\u0103n h\u00f3a c\u00f4ng ty<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cao, do t\u00ednh ch\u1ea5t \u0111\u1ed9c l\u1eadp t\u1eeb b\u00ean ngo\u00e0i<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">S\u1ef1 th\u1ea5u hi\u1ec3u doanh nghi\u1ec7p<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u975e\u5e38\u9ad8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u1ea7n th\u1eddi gian \u0111\u1ec3 th\u00edch nghi<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_5_buoc_thanh_lap_ban_kiem_toan_noi_bo_chuan_xac\"><\/span><b>Quy tr\u00ecnh 5 b\u01b0\u1edbc th\u00e0nh l\u1eadp ban ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 chu\u1ea9n x\u00e1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6234\" aria-describedby=\"caption-attachment-6234\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6234\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Quy-trinh-5-buoc-thanh-lap-ban-kiem-toan-noi-bo-chuan-xac.jpg\" alt=\"Quy tr\u00ecnh 5 b\u01b0\u1edbc th\u00e0nh l\u1eadp ban ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 chu\u1ea9n x\u00e1c\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Quy-trinh-5-buoc-thanh-lap-ban-kiem-toan-noi-bo-chuan-xac.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Quy-trinh-5-buoc-thanh-lap-ban-kiem-toan-noi-bo-chuan-xac-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Quy-trinh-5-buoc-thanh-lap-ban-kiem-toan-noi-bo-chuan-xac-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Quy-trinh-5-buoc-thanh-lap-ban-kiem-toan-noi-bo-chuan-xac-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Quy-trinh-5-buoc-thanh-lap-ban-kiem-toan-noi-bo-chuan-xac-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6234\" class=\"wp-caption-text\">Quy tr\u00ecnh 5 b\u01b0\u1edbc th\u00e0nh l\u1eadp ban ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 chu\u1ea9n x\u00e1c<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 b\u1ed9 ph\u1eadn n\u00e0y \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng tr\u01a1n tru, doanh nghi\u1ec7p c\u1ea7n tu\u00e2n th\u1ee7 l\u1ed9 tr\u00ecnh b\u00e0i b\u1ea3n. Vi\u1ec7c \u0111\u1ed1t ch\u00e1y giai \u0111o\u1ea1n th\u01b0\u1eddng d\u1eabn \u0111\u1ebfn s\u1ef1 thi\u1ebfu h\u1ee5t trong ch\u1ee9c n\u0103ng ki\u1ec3m so\u00e1t.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_Xac_dinh_mo_hinh_to_chuc\"><\/span><b>B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh m\u00f4 h\u00ecnh t\u1ed5 ch\u1ee9c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi tuy\u1ec3n d\u1ee5ng, doanh nghi\u1ec7p c\u1ea7n quy\u1ebft \u0111\u1ecbnh m\u00f4 h\u00ecnh. B\u1ed9 ph\u1eadn ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u1ea7n ph\u1ea3i \u0111\u1ed9c l\u1eadp v\u1edbi b\u1ed9 ph\u1eadn \u0111i\u1ec1u h\u00e0nh. V\u1ec1 c\u01a1 b\u1ea3n, b\u1ed9 ph\u1eadn n\u00e0y n\u00ean tr\u1ef1c thu\u1ed9c H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb (H\u0110QT) ho\u1eb7c \u1ee6y ban ki\u1ec3m to\u00e1n. Tuy\u1ec7t \u0111\u1ed1i kh\u00f4ng \u0111\u1ec3 b\u1ed9 ph\u1eadn n\u00e0y tr\u1ef1c thu\u1ed9c T\u1ed5ng gi\u00e1m \u0111\u1ed1c, v\u00ec s\u1ebd t\u1ea1o ra s\u1ef1 xung \u0111\u1ed9t l\u1ee3i \u00edch n\u1ebfu ki\u1ec3m to\u00e1n ph\u00e1t hi\u1ec7n sai ph\u1ea1m c\u1ee7a ban \u0111i\u1ec1u h\u00e0nh.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_Soan_thao_quy_che_va_quy_trinh\"><\/span><b>B\u01b0\u1edbc 2: So\u1ea1n th\u1ea3o quy ch\u1ebf v\u00e0 quy tr\u00ecnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 t\u00e0i li\u1ec7u g\u1ed1c quy\u1ebft \u0111\u1ecbnh c\u00e1ch th\u1ee9c v\u1eadn h\u00e0nh. Quy ch\u1ebf c\u1ea7n n\u00eau r\u00f5 ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 tr\u00e1ch nhi\u1ec7m. Quy tr\u00ecnh c\u1ea7n m\u00f4 t\u1ea3 chi ti\u1ebft c\u00e1ch th\u1ee9c l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n, c\u00e1ch ti\u1ebfn h\u00e0nh kh\u1ea3o s\u00e1t, ph\u01b0\u01a1ng ph\u00e1p l\u1ea5y m\u1eabu, c\u00e1ch l\u1eadp b\u00e1o c\u00e1o v\u00e0 quy tr\u00ecnh theo d\u00f5i c\u00e1c ki\u1ebfn ngh\u1ecb sau ki\u1ec3m to\u00e1n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_Tuyen_dung_va_dao_tao_nhan_su\"><\/span><b>B\u01b0\u1edbc 3: Tuy\u1ec3n d\u1ee5ng v\u00e0 \u0111\u00e0o t\u1ea1o nh\u00e2n s\u1ef1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Y\u00eau c\u1ea7u v\u1ec1 nh\u00e2n s\u1ef1 ki\u1ec3m to\u00e1n r\u1ea5t kh\u1eaft khe. H\u1ecd c\u1ea7n c\u00f3 ki\u1ebfn th\u1ee9c v\u1eefng v\u1ec1 k\u1ebf to\u00e1n, t\u00e0i ch\u00ednh, thu\u1ebf v\u00e0 lu\u1eadt. C\u00e1c ch\u1ee9ng ch\u1ec9 ngh\u1ec1 nghi\u1ec7p nh\u01b0 CIA ho\u1eb7c CPA l\u00e0 nh\u1eefng ti\u00eau chu\u1ea9n v\u00e0ng. N\u1ebfu doanh nghi\u1ec7p SME ch\u01b0a \u0111\u1ee7 kinh ph\u00ed thu\u00ea nh\u00e2n s\u1ef1 c\u1ea5p cao, h\u00e3y c\u00e2n nh\u1eafc s\u1eed d\u1ee5ng <\/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\u1ec3 t\u1eadn d\u1ee5ng \u0111\u1ed9i ng\u0169 chuy\u00ean gia d\u00e0y d\u1ea1n kinh nghi\u1ec7m t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb uy t\u00edn nh\u01b0 MAN.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_4_Xay_dung_ke_hoach_kiem_toan_nam\"><\/span><b>B\u01b0\u1edbc 4: X\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n n\u0103m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1edfng b\u1ed9 ph\u1eadn c\u1ea7n x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch d\u1ef1a tr\u00ean m\u1ee9c \u0111\u1ed9 r\u1ee7i ro. Kh\u00f4ng th\u1ec3 ki\u1ec3m to\u00e1n t\u1ea5t c\u1ea3 m\u1ecdi th\u1ee9 c\u00f9ng l\u00fac. H\u00e3y \u01b0u ti\u00ean c\u00e1c b\u1ed9 ph\u1eadn c\u00f3 r\u1ee7i ro cao nh\u01b0 kho b\u00e3i, qu\u1ef9 ti\u1ec1n m\u1eb7t, quy tr\u00ecnh mua s\u1eafm v\u00e0 thanh to\u00e1n. K\u1ebf ho\u1ea1ch n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c H\u0110QT ph\u00ea duy\u1ec7t tr\u01b0\u1edbc khi tri\u1ec3n khai.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_5_Ban_hanh_quyet_dinh_thanh_lap\"><\/span><b>B\u01b0\u1edbc 5: Ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Sau khi chu\u1ea9n b\u1ecb xong nh\u00e2n s\u1ef1 v\u00e0 quy ch\u1ebf, H\u0110QT c\u1ea7n ra quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp b\u1ed9 ph\u1eadn. \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n ph\u00e1p l\u00fd ch\u00ednh th\u1ee9c \u0111\u1ec3 b\u1ed9 ph\u1eadn \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng v\u00e0 c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u c\u00e1c ph\u00f2ng ban cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u c\u1ea7n thi\u1ebft.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Dat_bo_phan_kiem_toan_noi_bo_o_dau_trong_so_do_to_chuc_de_dam_bao_tinh_doc_lap\"><\/span><b>\u0110\u1eb7t b\u1ed9 ph\u1eadn ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 \u1edf \u0111\u00e2u trong s\u01a1 \u0111\u1ed3 t\u1ed5 ch\u1ee9c \u0111\u1ec3 \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;\">V\u1ecb tr\u00ed t\u1ed1i \u01b0u nh\u1ea5t l\u00e0 b\u00e1o c\u00e1o tr\u1ef1c ti\u1ebfp cho H\u0110QT ho\u1eb7c Ban ki\u1ec3m to\u00e1n c\u1ee7a H\u0110QT. Trong s\u01a1 \u0111\u1ed3 t\u1ed5 ch\u1ee9c, ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u1ea7n n\u1eb1m t\u00e1ch bi\u1ec7t kh\u1ecfi c\u00e1c b\u1ed9 ph\u1eadn v\u1eadn h\u00e0nh nh\u01b0 K\u1ebf to\u00e1n, Kinh doanh, hay Nh\u00e2n s\u1ef1.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">T\u1ea1i MAN &#8211; Master Accountant Network, khi t\u01b0 v\u1ea5n cho c\u00e1c kh\u00e1ch h\u00e0ng, ch\u00fang t\u00f4i th\u01b0\u1eddng \u0111\u1ec1 xu\u1ea5t m\u00f4 h\u00ecnh b\u00e1o c\u00e1o k\u00e9p. V\u1ec1 h\u00e0nh ch\u00ednh, h\u1ecd b\u00e1o c\u00e1o cho ban \u0111i\u1ec1u h\u00e0nh \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 h\u1ea1 t\u1ea7ng. V\u1ec1 chuy\u00ean m\u00f4n v\u00e0 b\u00e1o c\u00e1o k\u1ebft qu\u1ea3, h\u1ecd b\u00e1o c\u00e1o tr\u1ef1c ti\u1ebfp cho H\u0110QT. C\u00e1ch n\u00e0y \u0111\u1ea3m b\u1ea3o b\u1ed9 ph\u1eadn c\u00f3 \u0111\u1ee7 quy\u1ec1n l\u1ef1c \u0111\u1ec3 can thi\u1ec7p khi c\u00f3 r\u1ee7i ro nh\u01b0ng v\u1eabn nh\u1eadn \u0111\u01b0\u1ee3c s\u1ef1 h\u1ed7 tr\u1ee3 c\u1ea7n thi\u1ebft t\u1eeb n\u1ed9i b\u1ed9 doanh nghi\u1ec7p.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Mo_hinh_3_tuyen_phong_thu_trong_kiem_toan_noi_bo\"><\/span><b>M\u00f4 h\u00ecnh 3 tuy\u1ebfn ph\u00f2ng th\u1ee7 trong ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 v\u1ecb tr\u00ed c\u1ee7a ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9, ch\u00fang ta c\u1ea7n nh\u00ecn v\u00e0o m\u00f4 h\u00ecnh 3 tuy\u1ebfn ph\u00f2ng th\u1ee7 chu\u1ea9n qu\u1ed1c t\u1ebf m\u00e0 c\u00e1c doanh nghi\u1ec7p l\u1edbn th\u01b0\u1eddng \u00e1p d\u1ee5ng.<\/span><\/p>\n<ul>\n<li aria-level=\"1\"><b>Tuy\u1ebfn ph\u00f2ng th\u1ee7 th\u1ee9 nh\u1ea5t: Ban \u0111i\u1ec1u h\u00e0nh v\u00e0 c\u00e1c b\u1ed9 ph\u1eadn v\u1eadn h\u00e0nh: <\/b><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 n\u01a1i r\u1ee7i ro ph\u00e1t sinh. C\u00e1c ph\u00f2ng ban nh\u01b0 kinh doanh, k\u1ebf to\u00e1n, mua h\u00e0ng ch\u1ecbu tr\u00e1ch nhi\u1ec7m nh\u1eadn di\u1ec7n v\u00e0 ki\u1ec3m so\u00e1t r\u1ee7i ro h\u00e0ng ng\u00e0y th\u00f4ng qua c\u00e1c th\u1ee7 t\u1ee5c n\u1ed9i b\u1ed9.<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>Tuy\u1ebfn ph\u00f2ng th\u1ee7 th\u1ee9 hai: B\u1ed9 ph\u1eadn qu\u1ea3n tr\u1ecb r\u1ee7i ro v\u00e0 tu\u00e2n th\u1ee7: <\/b><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 tuy\u1ebfn ki\u1ec3m so\u00e1t h\u1ed7 tr\u1ee3. H\u1ecd thi\u1ebft l\u1eadp c\u00e1c ch\u00ednh s\u00e1ch, khung qu\u1ea3n tr\u1ecb r\u1ee7i ro v\u00e0 theo d\u00f5i vi\u1ec7c tu\u00e2n th\u1ee7 c\u1ee7a c\u00e1c b\u1ed9 ph\u1eadn \u1edf tuy\u1ebfn th\u1ee9 nh\u1ea5t.<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>Tuy\u1ebfn ph\u00f2ng th\u1ee7 th\u1ee9 ba: Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9: <\/b><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 tuy\u1ebfn ph\u00f2ng th\u1ee7 \u0111\u1ed9c l\u1eadp. Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 cung c\u1ea5p s\u1ef1 \u0111\u1ea3m b\u1ea3o kh\u00e1ch quan cho H\u0110QT r\u1eb1ng c\u00e1c ki\u1ec3m so\u00e1t \u1edf tuy\u1ebfn th\u1ee9 nh\u1ea5t v\u00e0 th\u1ee9 hai \u0111ang ho\u1ea1t \u0111\u1ed9ng hi\u1ec7u qu\u1ea3. N\u1ebfu kh\u00f4ng c\u00f3 b\u1ed9 ph\u1eadn n\u00e0y, doanh nghi\u1ec7p ch\u1ec9 \u0111ang v\u1eadn h\u00e0nh v\u1edbi hai tuy\u1ebfn ph\u00f2ng th\u1ee7, t\u1ea1o ra kho\u1ea3ng tr\u1ed1ng qu\u1ea3n tr\u1ecb l\u1edbn.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cac_chi_so_KPI_do_luong_hieu_qua_bo_phan_kiem_toan_noi_bo\"><\/span><b>C\u00e1c ch\u1ec9 s\u1ed1 KPI \u0111o l\u01b0\u1eddng hi\u1ec7u qu\u1ea3 b\u1ed9 ph\u1eadn ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Ch\u1ee7 doanh nghi\u1ec7p th\u01b0\u1eddng b\u0103n kho\u0103n v\u1ec1 c\u00e1ch \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3. C\u00e1c chuy\u00ean gia t\u1ea1i MAN &#8211; Master Accountant Network \u0111\u1ec1 xu\u1ea5t 4 ch\u1ec9 s\u1ed1 KPI quan tr\u1ecdng:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 ho\u00e0n th\u00e0nh k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n n\u0103m: \u0110o l\u01b0\u1eddng kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c th\u1ef1c t\u1ebf so v\u1edbi m\u1ee5c ti\u00eau.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 ki\u1ebfn ngh\u1ecb \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn v\u00e0 th\u1ef1c hi\u1ec7n: N\u1ebfu ban \u0111i\u1ec1u h\u00e0nh kh\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ebfn ngh\u1ecb, ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb th\u1ef1c ti\u1ec5n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi gian t\u1eeb l\u00fac ph\u00e1t hi\u1ec7n sai s\u00f3t \u0111\u1ebfn khi ki\u1ebfn ngh\u1ecb \u0111\u01b0\u1ee3c ban h\u00e0nh: C\u00e0ng nhanh, r\u1ee7i ro \u0111\u01b0\u1ee3c ng\u0103n ch\u1eb7n c\u00e0ng s\u1edbm.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee9c \u0111\u1ed9 h\u00e0i l\u00f2ng c\u1ee7a H\u0110QT: Ch\u1ea5t l\u01b0\u1ee3ng b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u00f3 gi\u00fap H\u0110QT \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c \u0111\u00fang \u0111\u1eafn hay kh\u00f4ng.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_rui_ro_doanh_nghiep_thuong_gap_phai_va_bai_hoc_tu_MAN\"><\/span><b>Nh\u1eefng r\u1ee7i ro doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p ph\u1ea3i v\u00e0 b\u00e0i h\u1ecdc t\u1eeb MAN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">D\u1ef1a tr\u00ean kinh nghi\u1ec7m th\u1ef1c t\u1ebf t\u1ea1i th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam, ch\u00fang t\u00f4i \u0111\u00e3 quan s\u00e1t th\u1ea5y nhi\u1ec1u r\u1ee7i ro khi doanh nghi\u1ec7p v\u1ed9i v\u00e0ng th\u00e0nh l\u1eadp ban ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 m\u00e0 kh\u00f4ng c\u00f3 s\u1ef1 chu\u1ea9n b\u1ecb k\u1ef9 l\u01b0\u1ee1ng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_ve_su_xung_dot_van_hoa\"><\/span><b>R\u1ee7i ro v\u1ec1 s\u1ef1 xung \u0111\u1ed9t v\u0103n h\u00f3a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Trong nhi\u1ec1u doanh nghi\u1ec7p, c\u00e1c b\u1ed9 ph\u1eadn kh\u00e1c th\u01b0\u1eddng coi ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 k\u1ebb soi m\u00f3i. Gi\u1ea3i ph\u00e1p \u1edf \u0111\u00e2y l\u00e0 truy\u1ec1n th\u00f4ng. Ch\u1ee7 doanh nghi\u1ec7p c\u1ea7n l\u00e0m r\u00f5 r\u1eb1ng ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 ng\u01b0\u1eddi \u0111\u1ed3ng h\u00e0nh, gi\u00fap c\u00e1c ph\u00f2ng ban ph\u00e1t hi\u1ec7n sai s\u00f3t \u0111\u1ec3 s\u1eeda ch\u1eefa tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra, ch\u1ee9 kh\u00f4ng ph\u1ea3i \u0111\u1ec3 b\u1eaft l\u1ed7i.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_ve_trinh_do_chuyen_mon\"><\/span><b>R\u1ee7i ro v\u1ec1 tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">M\u1ed9t sai l\u1ea7m ph\u1ed5 bi\u1ebfn l\u00e0 chuy\u1ec3n nh\u00e2n vi\u00ean k\u1ebf to\u00e1n l\u00e2u n\u0103m sang l\u00e0m ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9. C\u00e1c chuy\u00ean gia t\u1ea1i MAN &#8211; Master Accountant Network lu\u00f4n nh\u1eafc nh\u1edf r\u1eb1ng k\u1ef9 n\u0103ng ki\u1ec3m to\u00e1n r\u1ea5t kh\u00e1c v\u1edbi k\u1ef9 n\u0103ng k\u1ebf to\u00e1n. N\u1ebfu nh\u00e2n s\u1ef1 kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u00e0o t\u1ea1o b\u00e0i b\u1ea3n, b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n s\u1ebd ch\u1ec9 l\u00e0 nh\u1eefng ghi ch\u00fa l\u1ed7i v\u1eb7t, kh\u00f4ng mang l\u1ea1i gi\u00e1 tr\u1ecb qu\u1ea3n tr\u1ecb.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Case_study_thuc_te_Cau_chuyen_tu_doanh_nghiep_san_xuat_X\"><\/span><b>Case study th\u1ef1c t\u1ebf: C\u00e2u chuy\u1ec7n t\u1eeb doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t X<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p X t\u1ea1i TP.HCM trong l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t ti\u00eau d\u00f9ng \u0111\u00e3 g\u1eb7p r\u1eafc r\u1ed1i l\u1edbn v\u1ec1 thu\u1ebf do quy tr\u00ecnh mua nguy\u00ean li\u1ec7u kh\u00f4ng \u0111\u01b0\u1ee3c ki\u1ec3m so\u00e1t t\u1ed1t. H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o thi\u1ebfu t\u00ednh h\u1ee3p l\u1ec7 nh\u01b0ng k\u1ebf to\u00e1n v\u1eabn h\u1ea1ch to\u00e1n. Khi ch\u00fang t\u00f4i t\u1ea1i MAN ti\u1ebfp nh\u1eadn r\u00e0 so\u00e1t, r\u1ee7i ro thu\u1ebf \u0111\u00e3 \u1edf m\u1ee9c b\u00e1o \u0111\u1ed9ng. Sau khi MAN t\u01b0 v\u1ea5n thi\u1ebft l\u1eadp quy tr\u00ecnh ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9, ch\u00fang t\u00f4i \u0111\u00e3 \u0111\u01b0a ra c\u00e1c \u0111i\u1ec3m ki\u1ec3m so\u00e1t t\u1ea1i kh\u00e2u nh\u1eadp kho v\u00e0 thanh to\u00e1n. Ch\u1ec9 trong 6 th\u00e1ng, doanh nghi\u1ec7p \u0111\u00e3 ch\u1eb7n \u0111\u1ee9ng c\u00e1c h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p l\u1ec7, \u0111\u1ed3ng th\u1eddi t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed thu\u1ebf.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Chien_luoc_tuyen_dung_va_xay_dung_doi_ngu_kiem_toan_noi_bo\"><\/span><b>Chi\u1ebfn l\u01b0\u1ee3c tuy\u1ec3n d\u1ee5ng v\u00e0 x\u00e2y d\u1ef1ng \u0111\u1ed9i ng\u0169 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c t\u00ecm ki\u1ebfm nh\u00e2n s\u1ef1 ph\u00f9 h\u1ee3p cho ban ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 th\u00e1ch th\u1ee9c \u0111\u1ed1i v\u1edbi nhi\u1ec1u ng\u01b0\u1eddi qu\u1ea3n l\u00fd. B\u00ean c\u1ea1nh b\u1eb1ng c\u1ea5p v\u1ec1 k\u1ebf to\u00e1n, t\u00e0i ch\u00ednh, ki\u1ec3m to\u00e1n vi\u00ean n\u1ed9i b\u1ed9 c\u1ea7n s\u1edf h\u1eefu c\u00e1c t\u1ed1 ch\u1ea5t nh\u01b0 t\u01b0 duy ph\u1ea3n bi\u1ec7n, k\u1ef9 n\u0103ng giao ti\u1ebfp v\u00e0 s\u1ef1 li\u00eam ch\u00ednh. \u0110\u1ed1i v\u1edbi SME, b\u1ea1n c\u00f3 th\u1ec3 x\u00e2y d\u1ef1ng c\u1ea5u tr\u00fac theo h\u01b0\u1edbng tinh g\u1ecdn g\u1ed3m m\u1ed9t tr\u01b0\u1edfng b\u1ed9 ph\u1eadn c\u00f3 kinh nghi\u1ec7m v\u00e0 m\u1ed9t \u0111\u1ebfn hai ki\u1ec3m to\u00e1n vi\u00ean tr\u1ebb ti\u1ec1m n\u0103ng, k\u1ebft h\u1ee3p thu\u00ea ngo\u00e0i cho c\u00e1c d\u1ef1 \u00e1n ph\u1ee9c t\u1ea1p.<\/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;\">Th\u00e0nh l\u1eadp ban ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 kho\u1ea3n \u0111\u1ea7u t\u01b0 th\u00f4ng minh cho s\u1ef1 an to\u00e0n v\u00e0 ph\u00e1t tri\u1ec3n d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p. \u0110\u00e2y kh\u00f4ng \u0111\u01a1n thu\u1ea7n l\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, m\u00e0 l\u00e0 x\u00e2y d\u1ef1ng m\u1ed9t l\u00e1 ch\u1eafn v\u1eefng ch\u1eafc b\u1ea3o v\u1ec7 t\u00e0i s\u1ea3n v\u00e0 uy t\u00edn c\u1ee7a t\u1ed5 ch\u1ee9c tr\u01b0\u1edbc nh\u1eefng bi\u1ebfn \u0111\u1ed9ng ph\u1ee9c t\u1ea1p c\u1ee7a th\u1ecb tr\u01b0\u1eddng v\u00e0 ch\u00ednh s\u00e1ch thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">T\u1ea1i MAN &#8211; Master Accountant Network, ch\u00fang t\u00f4i t\u1ef1 h\u00e0o l\u00e0 \u0111\u1ed1i t\u00e1c chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a h\u00e0ng tr\u0103m doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam trong l\u0129nh v\u1ef1c ki\u1ec3m to\u00e1n, k\u1ebf to\u00e1n v\u00e0 t\u01b0 v\u1ea5n thu\u1ebf. V\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia h\u01a1n 30 n\u0103m kinh nghi\u1ec7m, ch\u00fang t\u00f4i th\u1ea5u hi\u1ec3u nh\u1eefng th\u00e1ch th\u1ee9c m\u00e0 c\u00e1c ch\u1ee7 doanh nghi\u1ec7p \u0111ang \u0111\u1ed1i m\u1eb7t. N\u1ebfu b\u1ea1n \u0111ang c\u00e2n nh\u1eafc x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 ho\u1eb7c c\u1ea7n gi\u1ea3i ph\u00e1p ki\u1ec3m to\u00e1n t\u1ed1i \u01b0u, h\u00e3y li\u00ean h\u1ec7 v\u1edbi MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n l\u1ed9 tr\u00ecnh ph\u00f9 h\u1ee3p nh\u1ea5t cho doanh nghi\u1ec7p c\u1ee7a b\u1ea1n.<\/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_thanh_lap_ban_kiem_toan_noi_bo\"><\/span><b>C\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 th\u00e0nh l\u1eadp 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=\"Kiem_toan_noi_bo_khac_gi_so_voi_kiem_toan_doc_lap\"><\/span>Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 kh\u00e1c g\u00ec so v\u1edbi ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKi\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1edfi \u0111\u01a1n v\u1ecb b\u00ean ngo\u00e0i \u0111\u1ec3 \u0111\u01b0a ra \u00fd ki\u1ebfn v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho c\u00e1c b\u00ean li\u00ean quan. Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c trong doanh nghi\u1ec7p nh\u1eb1m gi\u00fap ban \u0111i\u1ec1u h\u00e0nh c\u1ea3i thi\u1ec7n quy tr\u00ecnh v\u1eadn h\u00e0nh v\u00e0 qu\u1ea3n tr\u1ecb 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=\"Nhan_su_lam_kiem_toan_noi_bo_can_bang_cap_gi\"><\/span>Nh\u00e2n s\u1ef1 l\u00e0m ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u1ea7n b\u1eb1ng c\u1ea5p g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng c\u00f3 m\u1ed9t b\u1eb1ng c\u1ea5p duy nh\u1ea5t. Tuy nhi\u00ean, \u1ee9ng vi\u00ean c\u1ea7n c\u00f3 n\u1ec1n t\u1ea3ng v\u1eefng ch\u1eafc v\u1ec1 k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n, t\u00e0i ch\u00ednh ho\u1eb7c lu\u1eadt. C\u00e1c ch\u1ee9ng ch\u1ec9 qu\u1ed1c t\u1ebf nh\u01b0 CIA, CPA, CISA l\u00e0 minh ch\u1ee9ng t\u1ed1t nh\u1ea5t cho n\u0103ng l\u1ef1c chuy\u00ean m\u00f4n.                     <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Chi_phi_thue_dich_vu_kiem_toan_noi_bo_co_dat_khong\"><\/span>Chi ph\u00ed thu\u00ea d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u00f3 \u0111\u1eaft kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tSo v\u1edbi chi ph\u00ed tuy\u1ec3n d\u1ee5ng v\u00e0 \u0111\u00e0o t\u1ea1o m\u1ed9t b\u1ed9 ph\u1eadn n\u1ed9i b\u1ed9, vi\u1ec7c thu\u00ea d\u1ecbch v\u1ee5 th\u01b0\u1eddng t\u1ed1i \u01b0u h\u01a1n. B\u1ea1n ch\u1ec9 chi tr\u1ea3 cho ph\u1ea1m vi c\u00f4ng vi\u1ec7c c\u1ea7n th\u1ef1c hi\u1ec7n, thay v\u00ec nu\u00f4i b\u1ed9 m\u00e1y h\u00e0nh ch\u00ednh c\u1ed3ng k\u1ec1nh.                    <\/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=\"Quy_che_kiem_toan_noi_bo_do_ai_phe_duyet\"><\/span>Quy ch\u1ebf ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 do ai ph\u00ea duy\u1ec7t?<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 12 Ngh\u1ecb \u0111\u1ecbnh 05\/2019\/N\u0110-CP, H\u0110QT ho\u1eb7c H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean l\u00e0 c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t quy ch\u1ebf ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p.                    <\/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=\"Co_bat_buoc_phai_co_ban_kiem_toan_noi_bo_rieng_khong\"><\/span>C\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 ban ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 ri\u00eang kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c danh s\u00e1ch b\u1eaft bu\u1ed9c, b\u1ea1n c\u00f3 th\u1ec3 t\u00edch h\u1ee3p ch\u1ee9c n\u0103ng n\u00e0y v\u00e0o Ban ki\u1ec3m so\u00e1t ho\u1eb7c thu\u00ea ngo\u00e0i. V\u1edbi doanh nghi\u1ec7p b\u1eaft bu\u1ed9c, b\u1ea1n ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00f3 b\u1ed9 ph\u1eadn chuy\u00ean tr\u00e1ch ho\u1eb7c s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ph\u00e1p l\u00fd.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 kh\u00e1c g\u00ec so v\u1edbi ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1edfi \u0111\u01a1n v\u1ecb b\u00ean ngo\u00e0i \u0111\u1ec3 \u0111\u01b0a ra \u00fd ki\u1ebfn v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho c\u00e1c b\u00ean li\u00ean quan. Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c trong doanh nghi\u1ec7p nh\u1eb1m gi\u00fap ban \u0111i\u1ec1u h\u00e0nh c\u1ea3i thi\u1ec7n quy tr\u00ecnh v\u1eadn h\u00e0nh v\u00e0 qu\u1ea3n tr\u1ecb 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\": \"Nh\u00e2n s\u1ef1 l\u00e0m ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u1ea7n b\u1eb1ng c\u1ea5p g\u00ec?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng c\u00f3 m\u1ed9t b\u1eb1ng c\u1ea5p duy nh\u1ea5t. Tuy nhi\u00ean, \u1ee9ng vi\u00ean c\u1ea7n c\u00f3 n\u1ec1n t\u1ea3ng v\u1eefng ch\u1eafc v\u1ec1 k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n, t\u00e0i ch\u00ednh ho\u1eb7c lu\u1eadt. C\u00e1c ch\u1ee9ng ch\u1ec9 qu\u1ed1c t\u1ebf nh\u01b0 CIA, CPA, CISA l\u00e0 minh ch\u1ee9ng t\u1ed1t nh\u1ea5t cho n\u0103ng l\u1ef1c chuy\u00ean m\u00f4n.\"\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\": \"Chi ph\u00ed thu\u00ea d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u00f3 \u0111\u1eaft kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"So v\u1edbi chi ph\u00ed tuy\u1ec3n d\u1ee5ng v\u00e0 \u0111\u00e0o t\u1ea1o m\u1ed9t b\u1ed9 ph\u1eadn n\u1ed9i b\u1ed9, vi\u1ec7c thu\u00ea d\u1ecbch v\u1ee5 th\u01b0\u1eddng t\u1ed1i \u01b0u h\u01a1n. B\u1ea1n ch\u1ec9 chi tr\u1ea3 cho ph\u1ea1m vi c\u00f4ng vi\u1ec7c c\u1ea7n th\u1ef1c hi\u1ec7n, thay v\u00ec nu\u00f4i b\u1ed9 m\u00e1y h\u00e0nh ch\u00ednh c\u1ed3ng k\u1ec1nh.\"\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\": \"Quy ch\u1ebf ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 do ai ph\u00ea duy\u1ec7t?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh 05\/2019\/N\u0110-CP, H\u0110QT ho\u1eb7c H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean l\u00e0 c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t quy ch\u1ebf ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p.\"\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\": \"C\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 ban ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 ri\u00eang kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c danh s\u00e1ch b\u1eaft bu\u1ed9c, b\u1ea1n c\u00f3 th\u1ec3 t\u00edch h\u1ee3p ch\u1ee9c n\u0103ng n\u00e0y v\u00e0o Ban ki\u1ec3m so\u00e1t ho\u1eb7c thu\u00ea ngo\u00e0i. V\u1edbi doanh nghi\u1ec7p b\u1eaft bu\u1ed9c, b\u1ea1n ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00f3 b\u1ed9 ph\u1eadn chuy\u00ean tr\u00e1ch ho\u1eb7c s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ph\u00e1p l\u00fd.\"\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>Th\u00e0nh l\u1eadp ban ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 b\u01b0\u1edbc \u0111i chi\u1ebfn l\u01b0\u1ee3c gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb r\u1ee7i ro v\u00e0 \u0111\u1ea3m b\u1ea3o s\u1ef1 minh b\u1ea1ch trong v\u1eadn h\u00e0nh. V\u1edbi s\u1ef1 thay \u0111\u1ed5i kh\u00f4ng ng\u1eebng c\u1ee7a khung ph\u00e1p l\u00fd t\u1ea1i Vi\u1ec7t Nam, \u0111\u1eb7c bi\u1ec7t l\u00e0 Ngh\u1ecb \u0111\u1ecbnh 05\/2019\/N\u0110-CP v\u00e0 Lu\u1eadt Doanh [&hellip;]<\/p>","protected":false},"author":5,"featured_media":6233,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[26],"tags":[],"class_list":["post-6232","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\/6232","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=6232"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/6232\/revisions"}],"predecessor-version":[{"id":6237,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/6232\/revisions\/6237"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/6233"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=6232"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=6232"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=6232"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}