{"id":2355,"date":"2025-09-05T00:04:50","date_gmt":"2025-09-05T07:04:50","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=2355"},"modified":"2025-12-23T01:49:30","modified_gmt":"2025-12-23T08:49:30","slug":"kiem-toan-noi-bo","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-noi-bo\/","title":{"rendered":"\u5185\u90e8\u76e3\u67fb\u57fa\u6e96 IIA \u30b3\u30fc\u30b9\u306f\u3001\u30ea\u30b9\u30af\u7ba1\u7406\u80fd\u529b\u3092\u5f37\u5316\u3057\u307e\u3059\u3002"},"content":{"rendered":"<p data-start=\"345\" data-end=\"716\">\u4f01\u696d\u304c\u696d\u52d9\u30ea\u30b9\u30af\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30ea\u30b9\u30af\u3001\u305d\u3057\u3066\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u30ea\u30b9\u30af\u306b\u307e\u3059\u307e\u3059\u76f4\u9762\u3059\u308b\u72b6\u6cc1\u306b\u304a\u3044\u3066\u3001\u5185\u90e8\u76e3\u67fb\u306f\u4e0d\u53ef\u6b20\u306a\u6226\u7565\u7684\u6a5f\u80fd\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u5185\u90e8\u76e3\u67fb\u30b3\u30fc\u30b9\u306f\u3001\u56fd\u969b\u76e3\u67fb\u57fa\u6e96\uff08IIA\uff09\u306b\u57fa\u3065\u3044\u3066\u304a\u308a\u3001\u53d7\u8b1b\u8005\u304c\u30ea\u30b9\u30af\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u306e\u601d\u8003\u529b\u3092\u990a\u3044\u3001IPPF\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3092\u7fd2\u5f97\u3057\u3001\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u80fd\u529b\u3092\u5411\u4e0a\u3055\u305b\u308b\u3053\u3068\u3067\u3001\u7d44\u7e54\u3068\u500b\u4eba\u306e\u30ad\u30e3\u30ea\u30a2\u306b\u6301\u7d9a\u53ef\u80fd\u306a\u4fa1\u5024\u3092\u5275\u9020\u3067\u304d\u308b\u3088\u3046\u652f\u63f4\u3057\u307e\u3059\u3002<\/p>\n<div 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href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-noi-bo\/#Nhung_ai_nen_tham_gia_khoa_hoc_kiem_toan_noi_bo\" >\u5185\u90e8\u76e3\u67fb\u30b3\u30fc\u30b9\u3092\u53d7\u8b1b\u3059\u3079\u304d\u4eba\u306f\u8ab0\u3067\u3059\u304b?<\/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\/ja\/kiem-toan-noi-bo\/#Lo_trinh_dao_tao_kiem_toan_noi_bo_chuyen_sau_tai_MAN\" >MAN\u306e\u4e0a\u7d1a\u5185\u90e8\u76e3\u67fb\u7814\u4fee\u30d7\u30ed\u30b0\u30e9\u30e0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-noi-bo\/#Giai_doan_khoi_dau_cho_nguoi_moi_va_nguoi_trai_nganh\" >\u521d\u5fc3\u8005\u3084\u4ed6\u5206\u91ce\u304b\u3089\u6765\u305f\u4eba\u306e\u305f\u3081\u306e\u5165\u9580\u6bb5\u968e\u3067\u3059\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-noi-bo\/#Giai_doan_nang_cao_chuyen_mon_cho_nhan_su_thuc_chien\" >\u73fe\u5834\u306e\u4eba\u6750\u306e\u5c02\u9580\u30b9\u30ad\u30eb\u3092\u5411\u4e0a\u3055\u305b\u308b\u6bb5\u968e\u3002<\/a><\/li><\/ul><\/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\/ja\/kiem-toan-noi-bo\/#Khung_chuong_trinh_dao_tao_kiem_toan_noi_bo_chuan_quoc_te\" >\u56fd\u969b\u6a19\u6e96\u5185\u90e8\u76e3\u67fb\u7814\u4fee\u30d7\u30ed\u30b0\u30e9\u30e0\u306e\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-noi-bo\/#Tong_quan_ve_khung_thuc_hanh_chuyen_mon_quoc_te_IPPF\" >IPPF\u56fd\u969b\u5c02\u9580\u8077\u5b9f\u8df5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306e\u6982\u8981<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-noi-bo\/#Quy_trinh_kiem_toan_noi_bo_dua_tren_rui_ro\" >\u30ea\u30b9\u30af\u30d9\u30fc\u30b9\u306e\u5185\u90e8\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-noi-bo\/#Ky_nang_thu_thap_bang_chung_va_phan_tich_du_lieu\" >\u8a3c\u62e0\u53ce\u96c6\u3068\u30c7\u30fc\u30bf\u5206\u6790\u306e\u30b9\u30ad\u30eb<\/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\/ja\/kiem-toan-noi-bo\/#Lap_bao_cao_kiem_toan_va_tu_van_quan_tri\" >\u76e3\u67fb\u30ec\u30dd\u30fc\u30c8\u3092\u4f5c\u6210\u3057\u3001\u7d4c\u55b6\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0 \u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-noi-bo\/#Tieu_chi_lua_chon_khoa_hoc_kiem_toan_noi_bo_uy_tin\" >\u8a55\u5224\u306e\u826f\u3044\u5185\u90e8\u76e3\u67fb\u30b3\u30fc\u30b9\u3092\u9078\u3076\u57fa\u6e96<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-noi-bo\/#Doi_ngu_giang_vien_giau_kinh_nghiem_thuc_chien\" >\u6559\u54e1\u306f\u8c4a\u5bcc\u306a\u5b9f\u52d9\u7d4c\u9a13\u3092\u6301\u3063\u3066\u3044\u307e\u3059\u3002<\/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\/ja\/kiem-toan-noi-bo\/#Hoc_lieu_va_phuong_phap_giang_day_hien_dai\" >\u73fe\u4ee3\u306e\u6559\u6750\u3068\u6559\u80b2\u65b9\u6cd5<\/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\/ja\/kiem-toan-noi-bo\/#Loi_ich_vuot_troi_khi_dong_hanh_cung_Master_Accountant_Network\" >Master Accountant Network \u3068\u63d0\u643a\u3059\u308b\u3053\u3068\u3067\u5f97\u3089\u308c\u308b\u5927\u304d\u306a\u30e1\u30ea\u30c3\u30c8\u3002<\/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\/ja\/kiem-toan-noi-bo\/#Xu_huong_kiem_toan_noi_bo_2025_va_ung_dung_cong_nghe\" >2025 \u5e74\u306e\u5185\u90e8\u76e3\u67fb\u306e\u30c8\u30ec\u30f3\u30c9\u3068\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u306e\u5fdc\u7528\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-noi-bo\/#Giai_dap_cac_cau_hoi_thuong_gap_ve_dao_tao_kiem_toan_noi_bo\" >\u5185\u90e8\u76e3\u67fb\u7814\u4fee\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/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\/ja\/kiem-toan-noi-bo\/#Ket_luan_ve_viec_dau_tu_vao_khoa_hoc_kiem_toan_noi_bo\" >\u5185\u90e8\u76e3\u67fb\u30b3\u30fc\u30b9\u3078\u306e\u6295\u8cc7\u306b\u95a2\u3059\u308b\u7d50\u8ad6\u3002<\/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\/ja\/kiem-toan-noi-bo\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >MAN\uff08\u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\uff09\u306e\u9023\u7d61\u5148<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-noi-bo\/#Cac_dich_vu_khac\" >\u305d\u306e\u4ed6\u306e\u30b5\u30fc\u30d3\u30b9<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Vai_tro_cua_kiem_toan_noi_bo_trong_ky_nguyen_quan_tri_so_2025\"><\/span>2025\u5e74\u306e\u30c7\u30b8\u30bf\u30eb\u30ac\u30d0\u30ca\u30f3\u30b9\u6642\u4ee3\u306b\u304a\u3051\u308b\u5185\u90e8\u76e3\u67fb\u306e\u5f79\u5272<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u5185\u90e8\u76e3\u67fb\u30b3\u30fc\u30b9\u306f\u3082\u306f\u3084\u5358\u306a\u308b\u30c7\u30fc\u30bf\u691c\u8a3c\u6280\u8853\u306e\u7fd2\u5f97\u306b\u3068\u3069\u307e\u3089\u305a\u3001\u73fe\u4ee3\u306e\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u30b7\u30b9\u30c6\u30e0\u306b\u304a\u3044\u3066\u4e0d\u53ef\u6b20\u306a\u8981\u7d20\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u898f\u5236\u306e\u53b3\u683c\u5316\u3068\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u30ea\u30b9\u30af\u306e\u5897\u5927\u3068\u3044\u3046\u72b6\u6cc1\u306b\u304a\u3044\u3066\u3001\u5185\u90e8\u76e3\u67fb\u4eba\u306e\u5f79\u5272\u306f\u30b3\u30f3\u30c8\u30ed\u30fc\u30e9\u30fc\u304b\u3089\u6226\u7565\u30a2\u30c9\u30d0\u30a4\u30b6\u30fc\u3078\u3068\u683c\u4e0a\u3052\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u8cc7\u683c\u53d6\u5f97\u3084\u5c02\u9580\u7814\u4fee\u30b3\u30fc\u30b9\u306e\u4fee\u4e86\u306f\u3001\u7d44\u7e54\u306e\u4fa1\u5024\u3092\u5b88\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u30b3\u30f3\u30d4\u30c6\u30f3\u30b7\u30fc\u30fb\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3092\u7fd2\u5f97\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u5f93\u6765\u306e\u30a2\u30d7\u30ed\u30fc\u30c1\u304b\u3089\u30ea\u30b9\u30af\u30d9\u30fc\u30b9\u306e\u76e3\u67fb\u3078\u306e\u79fb\u884c\u306b\u306f\u3001\u30b7\u30b9\u30c6\u30e0\u601d\u8003\u3068\u3001\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u30ae\u30e3\u30c3\u30d7\u304c\u5b9f\u969b\u306e\u30a4\u30f3\u30b7\u30c7\u30f3\u30c8\u306b\u767a\u5c55\u3059\u308b\u524d\u306b\u4e88\u6e2c\u3059\u308b\u80fd\u529b\u3092\u5099\u3048\u305f\u4eba\u6750\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_ai_nen_tham_gia_khoa_hoc_kiem_toan_noi_bo\"><\/span>\u5185\u90e8\u76e3\u67fb\u30b3\u30fc\u30b9\u3092\u53d7\u8b1b\u3059\u3079\u304d\u4eba\u306f\u8ab0\u3067\u3059\u304b?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4205\" aria-describedby=\"caption-attachment-4205\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4205\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Cac-loai-hinh-khoa-hoc-kiem-toan-vien-pho-bien-hien-nay-1.jpg\" alt=\"Nh\u1eefng ai n\u00ean tham gia kho\u00e1 h\u1ecdc ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9\" width=\"800\" height=\"500\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Cac-loai-hinh-khoa-hoc-kiem-toan-vien-pho-bien-hien-nay-1.jpg 800w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Cac-loai-hinh-khoa-hoc-kiem-toan-vien-pho-bien-hien-nay-1-300x188.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Cac-loai-hinh-khoa-hoc-kiem-toan-vien-pho-bien-hien-nay-1-768x480.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Cac-loai-hinh-khoa-hoc-kiem-toan-vien-pho-bien-hien-nay-1-18x12.jpg 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-4205\" class=\"wp-caption-text\">\u5185\u90e8\u76e3\u67fb\u30b3\u30fc\u30b9\u3092\u53d7\u8b1b\u3059\u3079\u304d\u4eba\u306f\u8ab0\u3067\u3059\u304b?<\/figcaption><\/figure>\n<p>\u5185\u90e8\u76e3\u67fb\u696d\u754c\u306f\u3001\u591a\u69d8\u306a\u7d71\u5236\u6d3b\u52d5\u3092\u5c55\u958b\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u305d\u306e\u6d3b\u52d5\u7bc4\u56f2\u306f\u591a\u69d8\u306a\u30b0\u30eb\u30fc\u30d7\u306b\u5e83\u304c\u3063\u3066\u3044\u307e\u3059\u3002MAN\uff08Master Accountant Network\uff09\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u5c02\u9580\u5bb6\u30b0\u30eb\u30fc\u30d7\u306e\u5b9f\u52d9\u30cb\u30fc\u30ba\u3092\u6e80\u305f\u3059\u30d7\u30ed\u30b0\u30e9\u30e0\u3092\u8a2d\u8a08\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u8ca1\u52d9\u3092\u5c02\u653b\u3059\u308b\u5b66\u751f\u306f\u3001\u6700\u521d\u304b\u3089\u660e\u78ba\u306a\u30ad\u30e3\u30ea\u30a2\u30d1\u30b9\u3092\u671b\u3093\u3067\u3044\u307e\u3059\u3002<\/li>\n<li>\u4f01\u696d\u5185\u306e\u5185\u90e8\u76e3\u67fb\u306b\u8ee2\u5411\u3057\u305f\u3044\u72ec\u7acb\u4f1a\u8a08\u58eb\u304a\u3088\u3073\u76e3\u67fb\u4eba\u3002<\/li>\n<li>\u7ba1\u7406\u8005\u3068\u76e3\u67fb\u5f79\u4f1a\u306e\u30e1\u30f3\u30d0\u30fc\u306f\u3001\u696d\u52d9\u3092\u52b9\u679c\u7684\u306b\u904b\u55b6\u3059\u308b\u305f\u3081\u306b\u3001\u5185\u90e8\u7d71\u5236\u30d7\u30ed\u30bb\u30b9\u3092\u6df1\u304f\u7406\u89e3\u3057\u305f\u3044\u3068\u8003\u3048\u3066\u3044\u307e\u3059\u3002<\/li>\n<li>\u3053\u306e\u4eba\u306f\u5185\u90e8\u76e3\u67fb\u306e\u7d4c\u9a13\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u6700\u65b0\u306e\u56fd\u969b\u57fa\u6e96\u3092\u6e80\u305f\u3059\u305f\u3081\u306b\u77e5\u8b58\u3092\u66f4\u65b0\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<li>\u6cd5\u5f8b\u3001\u7d4c\u55b6\u5b66\u3001IT \u306a\u3069\u306e\u7121\u95a2\u4fc2\u306a\u5206\u91ce\u304b\u3089\u30ea\u30b9\u30af\u7ba1\u7406\u304a\u3088\u3073\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u306b\u8ee2\u8077\u3057\u305f\u3044\u4eba\u3002<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Lo_trinh_dao_tao_kiem_toan_noi_bo_chuyen_sau_tai_MAN\"><\/span>MAN\u306e\u4e0a\u7d1a\u5185\u90e8\u76e3\u67fb\u7814\u4fee\u30d7\u30ed\u30b0\u30e9\u30e0<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u591a\u69d8\u306a\u30d0\u30c3\u30af\u30b0\u30e9\u30a6\u30f3\u30c9\u3092\u6301\u3064\u5404\u500b\u4eba\u306b\u306f\u3001\u5b66\u7fd2\u6642\u9593\u3068\u52b9\u679c\u3092\u6700\u9069\u5316\u3059\u308b\u305f\u3081\u306e\u500b\u5225\u5316\u3055\u308c\u305f\u30c8\u30ec\u30fc\u30cb\u30f3\u30b0\u30d1\u30b9\u304c\u5fc5\u8981\u3067\u3059\u3002\u4ee5\u4e0b\u306f\u3001Master Accountant Network\u304c\u56fd\u969b\u7684\u306a\u30b3\u30f3\u30d4\u30c6\u30f3\u30b7\u30fc\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306b\u57fa\u3065\u3044\u3066\u4f5c\u6210\u3057\u305f\u5185\u90e8\u76e3\u67fb\u30c8\u30ec\u30fc\u30cb\u30f3\u30b0\u30ed\u30fc\u30c9\u30de\u30c3\u30d7\u306e\u8a73\u7d30\u3067\u3059\u3002<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\u30c8\u30ec\u30fc\u30cb\u30f3\u30b0\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af<\/th>\n<th style=\"text-align: center;\">\u5bfe\u8c61\u8aad\u8005<\/th>\n<th style=\"text-align: center;\">\u4e3b\u306a\u5185\u5bb9<\/th>\n<th style=\"text-align: center;\">\u51fa\u529b\u76ee\u6a19<\/th>\n<\/tr>\n<tr>\n<td>\u8ca1\u56e3<\/td>\n<td>\u65b0\u4eba\u3001\u95a2\u4fc2\u306e\u306a\u3044\u5206\u91ce\u304b\u3089\u6765\u305f\u4eba\u3002<\/td>\n<td>\u30ea\u30b9\u30af\u601d\u8003\u3001\u57fa\u672c\u7684\u306a\u7ba1\u7406\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u8aad\u307f\u65b9<\/td>\n<td>\u696d\u52d9\u3092\u7406\u89e3\u3057\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30eb\u306a\u8003\u3048\u65b9\u3092\u990a\u3044\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u9ad8\u5ea6\u306a<\/td>\n<td>\u76e3\u67fb\u4eba\u306f\u73fe\u5728\u3001\u5c02\u9580\u8077\u3068\u3057\u3066\u50cd\u3044\u3066\u3044\u307e\u3059\u3002<\/td>\n<td>IPPF\u306e\u5b9f\u8df5\u3001\u30b5\u30f3\u30d7\u30ea\u30f3\u30b0\u6280\u8853\u3001\u30c7\u30fc\u30bf\u5206\u6790<\/td>\n<td>\u5b9f\u884c\u306e\u5c02\u9580\u5bb6\u3001\u30c1\u30fc\u30e0\u30ea\u30fc\u30c0\u30fc\u306b\u306a\u308a\u307e\u3057\u3087\u3046\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u6226\u7565<\/td>\n<td>\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u3068\u30ea\u30fc\u30c0\u30fc\u30b7\u30c3\u30d7<\/td>\n<td>\u30a8\u30f3\u30bf\u30fc\u30d7\u30e9\u30a4\u30ba\u30ea\u30b9\u30af\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\uff08ERM\uff09\u3001\u7d4c\u55b6\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3002<\/td>\n<td>\u6226\u7565\u7684\u65b9\u5411\u6027\u3001CRO \u30dd\u30b8\u30b7\u30e7\u30f3\u306e\u6e96\u5099\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u8868\u306e\u5f8c\u306e\u6ce8\u8a18: \u3053\u306e\u5b66\u7fd2\u30d1\u30b9\u306f MAN \u306b\u3088\u3063\u3066\u67d4\u8edf\u306b\u8a2d\u8a08\u3055\u308c\u3066\u304a\u308a\u3001\u5165\u5b66\u8a66\u9a13\u3092\u53d7\u3051\u305f\u5f8c\u3001\u751f\u5f92\u304c\u73fe\u5728\u306e\u80fd\u529b\u306b\u9069\u3057\u305f\u30ec\u30d9\u30eb\u304b\u3089\u958b\u59cb\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_khoi_dau_cho_nguoi_moi_va_nguoi_trai_nganh\"><\/span>\u521d\u5fc3\u8005\u3084\u4ed6\u5206\u91ce\u304b\u3089\u6765\u305f\u4eba\u306e\u305f\u3081\u306e\u5165\u9580\u6bb5\u968e\u3067\u3059\u3002<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u30bc\u30ed\u304b\u3089\u59cb\u3081\u308b\u4eba\u306b\u3068\u3063\u3066\u3001\u57fa\u790e\u7684\u306a\u30de\u30a4\u30f3\u30c9\u30bb\u30c3\u30c8\u3092\u69cb\u7bc9\u3059\u308b\u3053\u3068\u306f\u6700\u3082\u91cd\u8981\u306a\u30b9\u30c6\u30c3\u30d7\u3067\u3059\u3002Master Accountant Network\u3067\u306f\u3001\u3053\u306e\u6bb5\u968e\u3067\u77e5\u8b58\u306e\u58c1\u3092\u6253\u3061\u7834\u308a\u3001\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u611f\u3092\u990a\u3046\u3053\u3068\u306b\u91cd\u70b9\u3092\u7f6e\u3044\u3066\u3044\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u30ea\u30b9\u30af\u7ba1\u7406\u306e\u8003\u3048\u65b9\u3068\u5185\u90e8\u7d71\u5236\u306b\u304a\u3051\u308b 3 \u3064\u306e\u9632\u885b\u7dda\u30e2\u30c7\u30eb\u3092\u7406\u89e3\u3057\u307e\u3059\u3002<\/li>\n<li>\u6cd5\u5236\u5ea6\u3001\u4f1a\u8a08\u57fa\u6e96\u3001\u7279\u5b9a\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u898f\u5236\u306b\u3064\u3044\u3066\u5b66\u3073\u307e\u3059\u3002<\/li>\n<li>\u8a18\u9332\u4f5c\u6210\u8005\u3067\u306f\u306a\u304f\u76e3\u67fb\u4eba\u306e\u8996\u70b9\u304b\u3089\u8ca1\u52d9\u5831\u544a\u66f8\u3092\u8aad\u3093\u3067\u7406\u89e3\u3059\u308b\u30b9\u30ad\u30eb\u3092\u8eab\u306b\u4ed8\u3051\u307e\u3057\u3087\u3046\u3002<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_nang_cao_chuyen_mon_cho_nhan_su_thuc_chien\"><\/span>\u73fe\u5834\u306e\u4eba\u6750\u306e\u5c02\u9580\u30b9\u30ad\u30eb\u3092\u5411\u4e0a\u3055\u305b\u308b\u6bb5\u968e\u3002<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u5b9f\u52d9\u7d4c\u9a13\u3092\u7a4d\u3093\u3060\u5f8c\u3001\u7814\u4fee\u751f\u306f\u30b9\u30ad\u30eb\u3092\u6a19\u6e96\u5316\u3059\u308b\u305f\u3081\u306b\u56fd\u969b\u57fa\u6e96\u306b\u9069\u5fdc\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002MAN\u3067\u306f\u3001\u5927\u4f01\u696d\u306e\u5b9f\u969b\u306e\u30b7\u30ca\u30ea\u30aa\u3092\u8b1b\u7fa9\u306b\u53d6\u308a\u5165\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u6700\u65b0\u306e IPPF \u56fd\u969b\u57fa\u6e96\u306b\u5f93\u3063\u305f\u76e3\u67fb\u624b\u6cd5\u306e\u5b9f\u8df5\u7684\u306a\u5fdc\u7528\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u5b66\u3073\u307e\u3059\u3002<\/li>\n<li>\u8907\u96d1\u306a\u5236\u5fa1\u30b7\u30b9\u30c6\u30e0\u3092\u30a4\u30f3\u30bf\u30d3\u30e5\u30fc\u3001\u89b3\u5bdf\u3001\u8a55\u4fa1\u3059\u308b\u30b9\u30ad\u30eb\u3092\u990a\u3044\u307e\u3059\u3002<\/li>\n<li>\u4e16\u754c\u7684\u306a\u6210\u529f\u3078\u306e\u30d1\u30b9\u30dd\u30fc\u30c8\u3068\u306a\u308b CIA \u56fd\u969b\u8a8d\u5b9a\u8cc7\u683c\u3092\u53d6\u5f97\u3059\u308b\u305f\u3081\u306e\u5f37\u56fa\u306a\u77e5\u8b58\u57fa\u76e4\u3092\u6e96\u5099\u3057\u307e\u3057\u3087\u3046\u3002<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Khung_chuong_trinh_dao_tao_kiem_toan_noi_bo_chuan_quoc_te\"><\/span>\u56fd\u969b\u6a19\u6e96\u5185\u90e8\u76e3\u67fb\u7814\u4fee\u30d7\u30ed\u30b0\u30e9\u30e0\u306e\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4207\" aria-describedby=\"caption-attachment-4207\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4207\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Khung-chuong-trinh-dao-tao-kiem-toan-noi-bo-chuan-quoc-te.jpg\" alt=\"Khung chu\u031bo\u031bng tri\u0300nh \u0111a\u0300o ta\u0323o kie\u0302\u0309m toa\u0301n no\u0323\u0302i bo\u0323\u0302 chua\u0302\u0309n quo\u0302\u0301c te\u0302\u0301\" width=\"800\" height=\"500\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Khung-chuong-trinh-dao-tao-kiem-toan-noi-bo-chuan-quoc-te.jpg 800w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Khung-chuong-trinh-dao-tao-kiem-toan-noi-bo-chuan-quoc-te-300x188.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Khung-chuong-trinh-dao-tao-kiem-toan-noi-bo-chuan-quoc-te-768x480.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Khung-chuong-trinh-dao-tao-kiem-toan-noi-bo-chuan-quoc-te-18x12.jpg 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-4207\" class=\"wp-caption-text\">\u56fd\u969b\u6a19\u6e96\u5185\u90e8\u76e3\u67fb\u7814\u4fee\u30d7\u30ed\u30b0\u30e9\u30e0\u306e\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af<\/figcaption><\/figure>\n<p>Master Accountant Network \u306e\u8cea\u306e\u9ad8\u3044\u5185\u90e8\u76e3\u67fb\u30b3\u30fc\u30b9\u3067\u306f\u3001\u5e38\u306b\u7406\u8ad6\u7684\u306a\u57fa\u6e96\u3068\u5b9f\u8df5\u7684\u306a\u5b9f\u88c5\u30b9\u30ad\u30eb\u306e\u30d0\u30e9\u30f3\u30b9\u304c\u4fdd\u305f\u308c\u307e\u3059\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tong_quan_ve_khung_thuc_hanh_chuyen_mon_quoc_te_IPPF\"><\/span>IPPF\u56fd\u969b\u5c02\u9580\u8077\u5b9f\u8df5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306e\u6982\u8981<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u56fd\u969b\u5c02\u9580\u8077\u5b9f\u52d9\u67a0\u7d44\u307f\uff08IPPF\uff09\u306f\u3001\u3059\u3079\u3066\u306e\u76e3\u67fb\u4eba\u306e\u5171\u901a\u8a00\u8a9e\u3067\u3059\u3002\u53d7\u8b1b\u8005\u306fIIA\u306e\u4e2d\u6838\u30b3\u30f3\u30c6\u30f3\u30c4\u306b\u30a2\u30af\u30bb\u30b9\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u73fe\u4ee3\u306e\u5185\u90e8\u76e3\u67fb\u5c02\u9580\u8077\u306e\u4e2d\u5fc3\u3068\u306a\u308b\u539f\u5247\u3068\u4f7f\u547d\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/li>\n<li>\u5fc5\u8981\u306a\u5c5e\u6027\u57fa\u6e96\u3068\u904b\u7528\u57fa\u6e96\u3092\u7406\u89e3\u3059\u308b\u3002<\/li>\n<li>\u8077\u696d\u502b\u7406\u898f\u5b9a\u306f\u3001\u8077\u5834\u306b\u304a\u3051\u308b\u7d76\u5bfe\u7684\u306a\u5ba2\u89b3\u6027\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Quy_trinh_kiem_toan_noi_bo_dua_tren_rui_ro\"><\/span>\u30ea\u30b9\u30af\u30d9\u30fc\u30b9\u306e\u5185\u90e8\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u3053\u308c\u306f\u3001\u4ed5\u4e8b\u3078\u306e\u30a2\u30d7\u30ed\u30fc\u30c1\u3092\u6839\u672c\u304b\u3089\u5909\u3048\u308b\u91cd\u8981\u306a\u5b66\u7fd2\u4f53\u9a13\u3067\u3059\u3002\u5e83\u7bc4\u56f2\u306b\u308f\u305f\u308b\u691c\u67fb\u3092\u884c\u3046\u306e\u3067\u306f\u306a\u304f\u3001\u30d3\u30b8\u30cd\u30b9\u306e\u300c\u30db\u30c3\u30c8\u30b9\u30dd\u30c3\u30c8\u300d\u306b\u30ea\u30bd\u30fc\u30b9\u3092\u96c6\u4e2d\u3055\u305b\u308b\u65b9\u6cd5\u3092\u5b66\u3073\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u7d44\u7e54\u306e\u91cd\u5927\u306a\u30ea\u30b9\u30af\u8a55\u4fa1\u306e\u7d50\u679c\u306b\u57fa\u3065\u3044\u3066\u3001\u5e74\u6b21\u76e3\u67fb\u8a08\u753b\u3092\u7b56\u5b9a\u3057\u307e\u3059\u3002<\/li>\n<li>\u30a6\u30a9\u30fc\u30af\u30b9\u30eb\u30fc \u30c6\u30b9\u30c8\u306f\u3001\u6f5c\u5728\u7684\u306a\u5236\u5fa1\u306e\u8106\u5f31\u6027\u3092\u7279\u5b9a\u3059\u308b\u305f\u3081\u306b\u4f7f\u7528\u3055\u308c\u308b\u624b\u6cd5\u3067\u3059\u3002<\/li>\n<li>\u5404\u696d\u52d9\u90e8\u9580\u306b\u5408\u308f\u305b\u305f\u8a73\u7d30\u306a\u76e3\u67fb\u30d7\u30ed\u30b0\u30e9\u30e0\u3092\u8a2d\u8a08\u3059\u308b\u65b9\u6cd5\u3002<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Ky_nang_thu_thap_bang_chung_va_phan_tich_du_lieu\"><\/span>\u8a3c\u62e0\u53ce\u96c6\u3068\u30c7\u30fc\u30bf\u5206\u6790\u306e\u30b9\u30ad\u30eb<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u76e3\u67fb\u8a3c\u62e0\u306f\u7d50\u8ad6\u3092\u5c0e\u304d\u51fa\u3059\u305f\u3081\u306e\u552f\u4e00\u306e\u6839\u62e0\u3067\u3059\u3002MAN\u306f\u3001\u30c7\u30b8\u30bf\u30eb\u6642\u4ee3\u306b\u304a\u3051\u308b\u30b9\u30de\u30fc\u30c8\u306a\u8a3c\u62e0\u53ce\u96c6\u30b9\u30ad\u30eb\u306e\u80b2\u6210\u306b\u91cd\u70b9\u3092\u7f6e\u3044\u3066\u3044\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u79d1\u5b66\u7684\u306a\u76e3\u67fb\u30b5\u30f3\u30d7\u30ea\u30f3\u30b0\u65b9\u6cd5\u306f\u3001\u30a8\u30e9\u30fc\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u3001\u6642\u9593\u3092\u7bc0\u7d04\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/li>\n<li>\u30c7\u30fc\u30bf\u5206\u6790\u30c4\u30fc\u30eb\u3092\u6d3b\u7528\u3057\u3066\u5927\u898f\u6a21\u306a\u30c7\u30fc\u30bf\u30bb\u30c3\u30c8\u3092\u5206\u6790\u3057\u3001\u4e0d\u6b63\u884c\u70ba\u306e\u5146\u5019\u3092\u8fc5\u901f\u306b\u691c\u51fa\u3057\u307e\u3059\u3002<\/li>\n<li>\u3053\u306e\u624b\u6cd5\u306b\u306f\u3001\u60c5\u5831\u3092\u62bd\u51fa\u3059\u308b\u305f\u3081\u306e\u30a4\u30f3\u30bf\u30d3\u30e5\u30fc\u3084\u3001\u8907\u6570\u306e\u8996\u70b9\u304b\u3089\u306e\u6587\u66f8\u306e\u76f8\u4e92\u53c2\u7167\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Lap_bao_cao_kiem_toan_va_tu_van_quan_tri\"><\/span>\u76e3\u67fb\u30ec\u30dd\u30fc\u30c8\u3092\u4f5c\u6210\u3057\u3001\u7d4c\u55b6\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0 \u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Master Accountant Network \u3067\u306e\u76e3\u67fb\u304c\u6210\u529f\u3057\u305f\u5834\u5408\u306e\u6700\u7d42\u7684\u306a\u6210\u679c\u306f\u3001\u5358\u306a\u308b\u6587\u66f8\u306e\u30bb\u30c3\u30c8\u3067\u306f\u306a\u304f\u3001\u696d\u52d9\u6539\u5584\u306e\u305f\u3081\u306e\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u4fa1\u5024\u3042\u308b\u767a\u898b\u306b\u7126\u70b9\u3092\u5f53\u3066\u3001\u660e\u78ba\u306a\u76e3\u67fb\u30ec\u30dd\u30fc\u30c8\u69cb\u9020\u3092\u958b\u767a\u3057\u307e\u3059\u3002<\/li>\n<li>\u63d0\u6848\u3055\u308c\u305f\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u306f\u975e\u5e38\u306b\u5b9f\u73fe\u53ef\u80fd\u3067\u3042\u308a\u3001\u7d44\u7e54\u306b\u4ed8\u52a0\u4fa1\u5024\u3092\u3082\u305f\u3089\u3057\u307e\u3059\u3002<\/li>\n<li>\u76e3\u67fb\u5f8c\u306e\u76e3\u8996\u30d7\u30ed\u30bb\u30b9\u306b\u3088\u308a\u3001\u30ea\u30b9\u30af\u304c\u5fb9\u5e95\u7684\u306b\u5bfe\u51e6\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u4fdd\u8a3c\u3055\u308c\u307e\u3059\u3002<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Tieu_chi_lua_chon_khoa_hoc_kiem_toan_noi_bo_uy_tin\"><\/span>\u8a55\u5224\u306e\u826f\u3044\u5185\u90e8\u76e3\u67fb\u30b3\u30fc\u30b9\u3092\u9078\u3076\u57fa\u6e96<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>MAN \u2013 Master Accountant Network \u306e\u3088\u3046\u306a\u8a55\u5224\u306e\u826f\u3044\u30c8\u30ec\u30fc\u30cb\u30f3\u30b0 \u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u3092\u898b\u3064\u3051\u308b\u306b\u306f\u3001\u6b21\u306e\u8981\u7d20\u3092\u614e\u91cd\u306b\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_ngu_giang_vien_giau_kinh_nghiem_thuc_chien\"><\/span>\u6559\u54e1\u306f\u8c4a\u5bcc\u306a\u5b9f\u52d9\u7d4c\u9a13\u3092\u6301\u3063\u3066\u3044\u307e\u3059\u3002<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>MAN\u306e\u8b1b\u5e2b\u9663\u306f\u3001\u5358\u306a\u308b\u7406\u8ad6\u7684\u306a\u8b1b\u6f14\u8005\u3067\u306f\u306a\u304f\u3001\u5927\u4f01\u696d\u306b\u76f4\u63a5\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u5c02\u9580\u5bb6\u3067\u3059\u3002CIA\u304a\u3088\u3073CISA\u306e\u8a8d\u5b9a\u8cc7\u683c\u3092\u6301\u3061\u3001Big4\u3067\u306e\u7d4c\u9a13\u3092\u6301\u3064\u8b1b\u5e2b\u9663\u306f\u3001\u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3051\u308b\u5b9f\u969b\u306e\u4e0d\u6b63\u884c\u70ba\u3084\u30ea\u30b9\u30af\u7ba1\u7406\u306e\u30b7\u30ca\u30ea\u30aa\u306b\u3064\u3044\u3066\u3001\u5b9f\u8df5\u7684\u306a\u6d1e\u5bdf\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hoc_lieu_va_phuong_phap_giang_day_hien_dai\"><\/span>\u73fe\u4ee3\u306e\u6559\u6750\u3068\u6559\u80b2\u65b9\u6cd5<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>MAN \u306e\u30ab\u30ea\u30ad\u30e5\u30e9\u30e0\u306f\u3001\u5909\u5316\u3059\u308b\u5e02\u5834\u3092\u53cd\u6620\u3057\u3066\u5e38\u306b\u66f4\u65b0\u3055\u308c\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u30ab\u30ea\u30ad\u30e5\u30e9\u30e0\u306f\u30012024 \uff5e 2025 \u5e74\u306e\u4e16\u754c\u57fa\u6e96\u306e\u5909\u66f4\u3092\u53cd\u6620\u3059\u308b\u305f\u3081\u306b\u7d99\u7d9a\u7684\u306b\u66f4\u65b0\u3055\u308c\u307e\u3059\u3002<\/li>\n<li>\u30b1\u30fc\u30b9\u30b9\u30bf\u30c7\u30a3\u5b66\u7fd2\u6cd5\u3067\u306f\u3001\u56fd\u5185\u5916\u306e\u30d3\u30b8\u30cd\u30b9\u3067\u767a\u751f\u3059\u308b\u5b9f\u969b\u306e\u30b7\u30ca\u30ea\u30aa\u3092\u6d3b\u7528\u3057\u307e\u3059\u3002<\/li>\n<li>\u5b66\u7fd2\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u306f\u3001\u30c7\u30b8\u30bf\u30eb \u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u3092\u901a\u3058\u3066\u3044\u3064\u3067\u3082\u3069\u3053\u3067\u3082\u5b66\u751f\u3092\u30b5\u30dd\u30fc\u30c8\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Loi_ich_vuot_troi_khi_dong_hanh_cung_Master_Accountant_Network\"><\/span>Master Accountant Network \u3068\u63d0\u643a\u3059\u308b\u3053\u3068\u3067\u5f97\u3089\u308c\u308b\u5927\u304d\u306a\u30e1\u30ea\u30c3\u30c8\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>MAN \u306e\u5185\u90e8\u76e3\u67fb\u30b3\u30fc\u30b9\u3092\u4fee\u4e86\u3059\u308b\u3068\u3001\u77e5\u8b58\u304c\u5f97\u3089\u308c\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u30ad\u30e3\u30ea\u30a2\u306b\u5927\u304d\u306a\u8ee2\u6a5f\u304c\u8a2a\u308c\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u53ce\u5165\u3092\u5897\u3084\u3057\u3001\u6700\u9ad8\u5185\u90e8\u76e3\u67fb\u4eba (CAE) \u3084\u6700\u9ad8\u30ea\u30b9\u30af\u7ba1\u7406\u8cac\u4efb\u8005 (CRO) \u306a\u3069\u306e\u7ba1\u7406\u8077\u3078\u306e\u6607\u9032\u306e\u6a5f\u4f1a\u3092\u5897\u3084\u3057\u307e\u3057\u3087\u3046\u3002<\/li>\n<li>\u4f55\u5343\u4eba\u3082\u306e\u4e3b\u8981\u306a\u8ca1\u52d9\u304a\u3088\u3073\u76e3\u67fb\u306e\u5c02\u9580\u5bb6\u3092\u7d50\u3073\u3064\u3051\u308b\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u3067\u3042\u308b Master Accountant Network \u30b3\u30df\u30e5\u30cb\u30c6\u30a3\u306b\u53c2\u52a0\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/li>\n<li>\u7d4c\u55b6\u59d4\u54e1\u4f1a\u306e\u305f\u3081\u306b\u3001\u92ed\u3044\u6279\u5224\u7684\u601d\u8003\u529b\u3068\u6226\u7565\u7684\u52a9\u8a00\u80fd\u529b\u3092\u990a\u3044\u307e\u3059\u3002<\/li>\n<li>\u4f01\u696d\u304c\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u3092\u6a19\u6e96\u5316\u3057\u3001\u30b3\u30b9\u30c8\u3092\u6700\u9069\u5316\u3057\u3001\u8cc7\u7523\u3092\u6301\u7d9a\u7684\u306b\u4fdd\u8b77\u3067\u304d\u308b\u3088\u3046\u652f\u63f4\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Xu_huong_kiem_toan_noi_bo_2025_va_ung_dung_cong_nghe\"><\/span>2025 \u5e74\u306e\u5185\u90e8\u76e3\u67fb\u306e\u30c8\u30ec\u30f3\u30c9\u3068\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u306e\u5fdc\u7528\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>IIA\u306e\u76e3\u67fb\u306e\u5c06\u6765\u306b\u95a2\u3059\u308b\u5831\u544a\u66f8\uff08\u51fa\u5178\uff1aIIA Global Pulse Report 2024\uff09\u306b\u3088\u308b\u3068\u3001\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u306f\u76e3\u67fb\u4eba\u306e\u696d\u52d9\u3092\u518d\u5b9a\u7fa9\u3057\u3066\u3044\u307e\u3059\u3002MAN\u306f\u3001\u65b0\u3057\u3044\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u3092\u7814\u4fee\u30d7\u30ed\u30b0\u30e9\u30e0\u306b\u7d71\u5408\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u4eba\u5de5\u77e5\u80fd (AI) \u3092\u4f7f\u7528\u3057\u3066\u7570\u5e38\u306a\u53d6\u5f15\u30d1\u30bf\u30fc\u30f3\u3092\u8b58\u5225\u3057\u3001\u4e0d\u6b63\u884c\u70ba\u3092\u81ea\u52d5\u7684\u306b\u691c\u51fa\u3057\u307e\u3059\u3002<\/li>\n<li>\u5b9a\u671f\u76e3\u67fb\u304b\u3089\u7d99\u7d9a\u76e3\u67fb\u30e2\u30c7\u30eb\u3078\u306e\u79fb\u884c\u3002<\/li>\n<li>\u30c7\u30fc\u30bf\u5206\u6790\u30c4\u30fc\u30eb\u3068\u81ea\u7136\u8a00\u8a9e\u30b5\u30dd\u30fc\u30c8\u306b\u3088\u308a\u30ec\u30dd\u30fc\u30c8\u306e\u52b9\u7387\u3092\u5411\u4e0a\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Giai_dap_cac_cau_hoi_thuong_gap_ve_dao_tao_kiem_toan_noi_bo\"><\/span>\u5185\u90e8\u76e3\u67fb\u7814\u4fee\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>\u5185\u90e8\u76e3\u67fb\u3092\u5b66\u3076\u306b\u306f\u6570\u5b66\u304c\u5f97\u610f\u3067\u3042\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304b\uff1f\u9ad8\u5ea6\u306a\u6570\u5b66\u304c\u5f97\u610f\u3067\u3042\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u30c7\u30fc\u30bf\u306e\u6271\u3044\u306b\u9577\u3051\u3001\u8ad6\u7406\u7684\u306a\u5206\u6790\u7684\u601d\u8003\u529b\u306f\u5fc5\u8981\u3067\u3059\u3002<\/li>\n<li>\u5e73\u5747\u7684\u306a\u30c8\u30ec\u30fc\u30cb\u30f3\u30b0\u671f\u9593\u306f\u3069\u306e\u304f\u3089\u3044\u3067\u3059\u304b\uff1fMAN\u3067\u306f\u3001\u30b3\u30f3\u30d4\u30c6\u30f3\u30b7\u30fc\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306b\u5fdc\u3058\u3066\u3001\u96c6\u4e2d\u30b3\u30fc\u30b9\u306f\u901a\u5e383\uff5e4\u304b\u6708\u7d9a\u304d\u307e\u3059\u3002<\/li>\n<li>Master Accountant Network\u3067\u5b66\u3076\u3079\u304d\u7406\u7531\u3068\u306f\uff1f\u305d\u308c\u306f\u3001MAN\u304c\u5b9f\u8df5\u7684\u3067\u5b9f\u8df5\u7684\u306a\u5b66\u7fd2\u30d1\u30b9\u3001\u696d\u754c\u3092\u30ea\u30fc\u30c9\u3059\u308b\u30a4\u30f3\u30b9\u30c8\u30e9\u30af\u30bf\u30fc\u3001\u305d\u3057\u3066\u30b3\u30fc\u30b9\u4fee\u4e86\u5f8c\u306e\u751f\u6daf\u306b\u308f\u305f\u308b\u30b5\u30dd\u30fc\u30c8\u3092\u63d0\u4f9b\u3057\u3066\u3044\u308b\u304b\u3089\u3067\u3059\u3002<\/li>\n<li>MAN\u8a8d\u5b9a\u8cc7\u683c\u306e\u4fa1\u5024\u306f\u3069\u306e\u7a0b\u5ea6\u3067\u3057\u3087\u3046\u304b\uff1f\u3053\u306e\u8a8d\u5b9a\u8cc7\u683c\u306f\u3001\u56fd\u969b\u7684\u306b\u6a19\u6e96\u5316\u3055\u308c\u305f\u7814\u4fee\u30d7\u30ed\u30b0\u30e9\u30e0\u3092\u4fee\u4e86\u3057\u305f\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u591a\u56fd\u7c4d\u4f01\u696d\u3078\u306e\u5fdc\u52df\u306b\u304a\u3044\u3066\u5927\u304d\u306a\u5f37\u307f\u3068\u306a\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan_ve_viec_dau_tu_vao_khoa_hoc_kiem_toan_noi_bo\"><\/span>\u5185\u90e8\u76e3\u67fb\u30b3\u30fc\u30b9\u3078\u306e\u6295\u8cc7\u306b\u95a2\u3059\u308b\u7d50\u8ad6\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u719f\u7df4\u3057\u305f\u5185\u90e8\u76e3\u67fb\u54e1\u306b\u306a\u308b\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u76e3\u67fb\u4eba\u304b\u3089\u4f01\u696d\u306e\u6226\u7565\u7684\u30d1\u30fc\u30c8\u30ca\u30fc\u3078\u3068\u5909\u9769\u3059\u308b\u9053\u306e\u308a\u3067\u3059\u3002MAN \u2013 Master Accountant Network\u306e\u5185\u90e8\u76e3\u67fb\u30b3\u30fc\u30b9\u306f\u3001\u30ad\u30e3\u30ea\u30a2\u3092\u65b0\u305f\u306a\u9ad8\u307f\u3078\u3068\u62bc\u3057\u4e0a\u3052\u308b\u305f\u3081\u306e\u3001\u6700\u3082\u78ba\u304b\u306a\u51fa\u767a\u70b9\u3068\u306a\u308a\u307e\u3059\u30022025\u5e74\u306b\u65b0\u305f\u306a\u30c1\u30e3\u30f3\u30b9\u3092\u63b4\u3080\u305f\u3081\u306b\u3001\u4eca\u3059\u3050\u305d\u306e\u9053\u3092\u6b69\u307f\u59cb\u3081\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"ftoc-heading-15\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span>MAN\uff08\u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\uff09\u306e\u9023\u7d61\u5148<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li aria-level=\"1\">\u4f4f\u6240\uff1a\u30db\u30fc\u30c1\u30df\u30f3\u5e02\u30bf\u30f3\u30c8\u30a5\u30a2\u30f3\u533a43\u756a\u573019A\u53f7<\/li>\n<li aria-level=\"1\">\u643a\u5e2f\u96fb\u8a71\/\u30b6\u30ed: 0903 963 163 \u2013 0903 428 622<\/li>\n<li aria-level=\"1\">\u30e1\u30fc\u30eb\u30a2\u30c9\u30ec\u30b9: man@man.net.vn<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Cac_dich_vu_khac\"><\/span>\u305d\u306e\u4ed6\u306e\u30b5\u30fc\u30d3\u30b9<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li aria-level=\"1\">\u76e3\u67fb:\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan\/\" target=\"_blank\" rel=\"noopener\">\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/kiem-toan-xay-dung-co-ban\/\" target=\"_blank\" rel=\"noopener\">\u5efa\u8a2d\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan-bao-cao-tai-chinh\/\" target=\"_blank\" rel=\"noopener\">\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/a><\/li>\n<li aria-level=\"1\">\u4f1a\u8a08\u3068\u7a0e\u52d9:\u00a0<a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"nofollow noopener\">\u7a0e\u52d9\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9<\/a>,\u00a0<a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"nofollow noopener\">\u7a0e\u52d9\u5831\u544a\u66f8<\/a>,\u00a0<a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"nofollow noopener\">\u79fb\u8ee2\u4fa1\u683c\u30a2\u30c9\u30d0\u30a4\u30b6\u30ea\u30fc<\/a>.\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-ke-toan\/\" target=\"_blank\" rel=\"noopener\">\u7a0e\u52d9\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-bao-cao-thue\/\" target=\"_blank\" rel=\"noopener\">\u7a0e\u52d9\u7533\u544a\u30b5\u30fc\u30d3\u30b9<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-chuyen-gia\/\" target=\"_blank\" rel=\"noopener\">\u79fb\u8ee2\u4fa1\u683c\u30b5\u30fc\u30d3\u30b9<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener\">\u30a2\u30d5\u30a3\u30ea\u30a8\u30a4\u30c8\u53d6\u5f15\u30b5\u30fc\u30d3\u30b9<\/a><\/li>\n<li aria-level=\"1\">\u6cd5\u5f8b\u4e0a\u306e\uff1a\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-giay-phep-lao-dong\/\" target=\"_blank\" rel=\"noopener\">\u5c31\u52b4\u8a31\u53ef\u30b5\u30fc\u30d3\u30b9<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-chung-nhan-dang-ky-kinh-doanh\/\" target=\"_blank\" rel=\"noopener\">\u4e8b\u696d\u767b\u9332\u8a8d\u8a3c\u30b5\u30fc\u30d3\u30b9<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-chung-nhan-dau-tu\/\" target=\"_blank\" rel=\"noopener\">\u6295\u8cc7\u8a3c\u660e\u66f8\u00a0<\/a><\/li>\n<li aria-level=\"1\">\u4ed6\u306e\uff1a\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-chuyen-gia\/\" target=\"_blank\" rel=\"noopener\">\u79fb\u8ee2\u4fa1\u683c\u30b5\u30fc\u30d3\u30b9<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener\">\u30a2\u30d5\u30a3\u30ea\u30a8\u30a4\u30c8\u53d6\u5f15\u30b5\u30fc\u30d3\u30b9<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-tu-van-hoat-dong-doanh-nghiep\/\" target=\"_blank\" rel=\"noopener\">\u30d3\u30b8\u30cd\u30b9\u30aa\u30da\u30ec\u30fc\u30b7\u30e7\u30f3\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9<\/a><\/li>\n<\/ul>\n<p>\u30b3\u30f3\u30c6\u30f3\u30c4\u5236\u4f5c\uff1aMr.\u00a0<a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\u30ec\u30fb\u30db\u30a2\u30f3\u30fb\u30c8\u30a5\u30a8\u30f3<\/a>\u00a0\u2013 MAN \u2013 Master Accountant Network \u306e\u5275\u8a2d\u8005\u517c CEO\u3001\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u8ca1\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306e\u5206\u91ce\u3067 30 \u5e74\u4ee5\u4e0a\u306e\u7d4c\u9a13\u3092\u6301\u3064\u30d9\u30c8\u30ca\u30e0\u306e CPA \u76e3\u67fb\u4eba\u3002<\/p>","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh doanh nghi\u1ec7p ng\u00e0y c\u00e0ng \u0111\u1ed1i m\u1eb7t v\u1edbi r\u1ee7i ro v\u1eadn h\u00e0nh, tu\u00e2n th\u1ee7 v\u00e0 c\u00f4ng ngh\u1ec7, ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 \u0111\u00e3 tr\u1edf th\u00e0nh m\u1ed9t ch\u1ee9c n\u0103ng chi\u1ebfn l\u01b0\u1ee3c kh\u00f4ng th\u1ec3 thi\u1ebfu. Kho\u00e1 h\u1ecdc ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 theo chu\u1ea9n IIA qu\u1ed1c t\u1ebf gi\u00fap ng\u01b0\u1eddi h\u1ecdc x\u00e2y d\u1ef1ng t\u01b0 duy qu\u1ea3n tr\u1ecb r\u1ee7i ro, n\u1eafm v\u1eefng khung IPPF v\u00e0 n\u00e2ng cao n\u0103ng l\u1ef1c t\u01b0 v\u1ea5n, t\u1eeb \u0111\u00f3 t\u1ea1o ra gi\u00e1 tr\u1ecb b\u1ec1n v\u1eefng cho t\u1ed5 ch\u1ee9c v\u00e0 s\u1ef1 nghi\u1ec7p c\u00e1 nh\u00e2n. Vai tr\u00f2 c\u1ee7a ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 trong k\u1ef7 nguy\u00ean qu\u1ea3n tr\u1ecb s\u1ed1 2025 Kho\u00e1 h\u1ecdc ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 vi\u1ec7c h\u1ecdc [&hellip;]<\/p>","protected":false},"author":2,"featured_media":4206,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[37],"tags":[],"class_list":["post-2355","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dao-tao"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/2355","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/comments?post=2355"}],"version-history":[{"count":3,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/2355\/revisions"}],"predecessor-version":[{"id":4208,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/2355\/revisions\/4208"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/4206"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=2355"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=2355"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=2355"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}