{"id":2422,"date":"2025-09-05T00:26:53","date_gmt":"2025-09-05T07:26:53","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=2422"},"modified":"2025-12-23T01:11:53","modified_gmt":"2025-12-23T08:11:53","slug":"blockchain-va-kiem-toan","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ja\/blockchain-va-kiem-toan\/","title":{"rendered":"\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u3068\u900f\u660e\u306a\u30c7\u30fc\u30bf\u76e3\u67fb\u3068\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\u76e3\u67fb\u3002"},"content":{"rendered":"<p>\u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8\uff1a\u3053\u308c\u306f\u3001\u5f93\u6765\u306e\u30b5\u30f3\u30d7\u30eb\u30d9\u30fc\u30b9\u306e\u76e3\u67fb\u304b\u3089\u3001\u5206\u6563\u578b\u53f0\u5e33\u3092\u6d3b\u7528\u3057\u305f\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\u76e3\u67fb\u3078\u306e\u79fb\u884c\u3092\u8981\u7d04\u3057\u305f\u3082\u306e\u3067\u3059\u3002ESG\u5831\u544a\u3068\u30c7\u30b8\u30bf\u30eb\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3078\u306e\u30d7\u30ec\u30c3\u30b7\u30e3\u30fc\u304c\u9ad8\u307e\u308b2025\u5e74\u306b\u304a\u3044\u3066\u3001\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u306f\u5358\u306a\u308b\u30b9\u30c8\u30ec\u30fc\u30b8\u30c4\u30fc\u30eb\u3067\u306f\u306a\u304f\u3001\u81ea\u52d5\u691c\u8a3c\u3001\u4e0d\u6b63\u884c\u70ba\u306e\u8efd\u6e1b\u3001\u305d\u3057\u3066\u76e3\u67fb\u4eba\u306e\u6226\u7565\u7684\u5f79\u5272\u306e\u5411\u4e0a\u306e\u305f\u3081\u306e\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u3067\u3082\u3042\u308a\u307e\u3059\u3002<\/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\">\u7d22\u5f15<\/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=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u30c8\u30b0\u30eb<\/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\/ja\/blockchain-va-kiem-toan\/#Su_giao_thoa_giua_Blockchain_va_kiem_toan_hien_dai\" >\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u3068\u73fe\u4ee3\u76e3\u67fb\u306e\u4ea4\u5dee\u70b9<\/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\/ja\/blockchain-va-kiem-toan\/#Loi_ich_cot_loi_cua_Blockchain_doi_voi_nganh_kiem_toan\" >\u76e3\u67fb\u696d\u754c\u306b\u304a\u3051\u308b\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u306e\u4e3b\u306a\u5229\u70b9\u3002<\/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\/blockchain-va-kiem-toan\/#Thay_doi_dien_mao_va_vai_tro_cua_kiem_toan_vien_trong_ky_nguyen_moi\" >\u65b0\u3057\u3044\u6642\u4ee3\u306b\u304a\u3051\u308b\u76e3\u67fb\u4eba\u306e\u5909\u8c8c\u3068\u5f79\u5272\u3002<\/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\/ja\/blockchain-va-kiem-toan\/#Thach_thuc_va_rui_ro_khi_trien_khai_Blockchain_trong_kiem_toan\" >\u76e3\u67fb\u306b\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u3092\u5b9f\u88c5\u3059\u308b\u969b\u306e\u8ab2\u984c\u3068\u30ea\u30b9\u30af\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/blockchain-va-kiem-toan\/#Tuong_lai_cua_nganh_kiem_toan_trong_he_sinh_thai_so\" >\u30c7\u30b8\u30bf\u30eb\u30a8\u30b3\u30b7\u30b9\u30c6\u30e0\u306b\u304a\u3051\u308b\u76e3\u67fb\u306e\u672a\u6765<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/blockchain-va-kiem-toan\/#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-7\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/blockchain-va-kiem-toan\/#Cac_dich_vu_khac\" >\u305d\u306e\u4ed6\u306e\u30b5\u30fc\u30d3\u30b9<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/blockchain-va-kiem-toan\/#Cau_hoi_thuong_gap_ve_Blockchain_va_kiem_toan\" >\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u3068\u76e3\u67fb\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Su_giao_thoa_giua_Blockchain_va_kiem_toan_hien_dai\"><\/span>\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u3068\u73fe\u4ee3\u76e3\u67fb\u306e\u4ea4\u5dee\u70b9<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4191\" aria-describedby=\"caption-attachment-4191\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4191\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Blockchain-va-kiem-toan-minh-bach-du-lieu-va-kiem-toan-thoi-gian-thuc.jpg\" alt=\"Blockchain va\u0300 kie\u0302\u0309m toa\u0301n minh ba\u0323ch du\u031b\u0303 lie\u0323\u0302u va\u0300 kie\u0302\u0309m toa\u0301n tho\u031b\u0300i gian thu\u031b\u0323c\" width=\"800\" height=\"500\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Blockchain-va-kiem-toan-minh-bach-du-lieu-va-kiem-toan-thoi-gian-thuc.jpg 800w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Blockchain-va-kiem-toan-minh-bach-du-lieu-va-kiem-toan-thoi-gian-thuc-300x188.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Blockchain-va-kiem-toan-minh-bach-du-lieu-va-kiem-toan-thoi-gian-thuc-768x480.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Blockchain-va-kiem-toan-minh-bach-du-lieu-va-kiem-toan-thoi-gian-thuc-18x12.jpg 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-4191\" class=\"wp-caption-text\">\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u3068\u900f\u660e\u306a\u30c7\u30fc\u30bf\u76e3\u67fb\u3068\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\u76e3\u67fb\u3002<\/figcaption><\/figure>\n<p>\u30c7\u30b8\u30bf\u30eb\u7d4c\u6e08\u6642\u4ee3\u306b\u304a\u3044\u3066\u3001\u76e3\u67fb\u696d\u754c\u306f\u6b74\u53f2\u7684\u306a\u5909\u9769\u306b\u76f4\u9762\u3057\u3066\u3044\u307e\u3059\u3002\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u306e\u51fa\u73fe\u306f\u3001\u8ca1\u52d9\u30c7\u30fc\u30bf\u306e\u6349\u3048\u65b9\u3092\u6839\u672c\u304b\u3089\u5909\u3048\u307e\u3057\u305f\u3002\u3082\u306f\u3084\u30c7\u30fc\u30bf\u306f\u5358\u306a\u308b\u30b9\u30d7\u30ec\u30c3\u30c9\u30b7\u30fc\u30c8\u4e0a\u306e\u6570\u5b57\u3067\u306f\u306a\u304f\u3001\u4fe1\u983c\u3067\u304d\u308b\u30a8\u30b3\u30b7\u30b9\u30c6\u30e0\u5185\u3067\u63a5\u7d9a\u3055\u308c\u3001\u5b89\u5168\u306b\u4fdd\u7ba1\u3055\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u3053\u306e\u5909\u5316\u306e\u6839\u5e79\u3092\u6210\u3059\u306e\u306f\u3001\u5206\u6563\u578b\u53f0\u5e33\uff08DLT\uff09\u306e\u6982\u5ff5\u3067\u3059\u3002\u5358\u4e00\u306e\u4e3b\u4f53\u304c\u30c7\u30fc\u30bf\u3092\u7ba1\u7406\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u30c7\u30fc\u30bf\u306f\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u4e0a\u3067\u540c\u671f\u7684\u306b\u5171\u6709\u3055\u308c\u3001\u3059\u3079\u3066\u306e\u53d6\u5f15\u306f\u30b3\u30f3\u30bb\u30f3\u30b5\u30b9\u30e1\u30ab\u30cb\u30ba\u30e0\u3092\u901a\u3058\u3066\u516c\u958b\u8a18\u9332\u3055\u308c\u307e\u3059\u3002\u3060\u304b\u3089\u3053\u305d\u3001\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u306f\u30c7\u30fc\u30bf\u306e\u900f\u660e\u6027\u3068\u5b8c\u5168\u6027\u3068\u3044\u3046\u554f\u984c\u306b\u5bfe\u3059\u308b\u91cd\u8981\u306a\u89e3\u6c7a\u7b56\u3068\u8003\u3048\u3089\u308c\u3066\u304a\u308a\u3001\u4e00\u65b9\u306b\u3088\u308b\u4e0d\u6b63\u306a\u30c7\u30fc\u30bf\u64cd\u4f5c\u3084\u6539\u3056\u3093\u306e\u30ea\u30b9\u30af\u3092\u6392\u9664\u3057\u307e\u3059\u3002<\/p>\n<p>\u7279\u306b2025\u5e74\u306b\u306f\u3001\u6301\u7d9a\u53ef\u80fd\u306a\u5831\u544a\uff08ESG\uff09\u3078\u306e\u5727\u529b\u3068\u53b3\u683c\u306a\u30b0\u30ed\u30fc\u30d0\u30eb\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u898f\u5236\u306b\u3088\u308a\u3001\u76e3\u67fb\u306b\u304a\u3051\u308b\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u6d3b\u7528\u306e\u91cd\u8981\u6027\u304c\u3055\u3089\u306b\u9ad8\u307e\u308a\u307e\u3059\u3002\u4f01\u696d\u306f\u8ca1\u52d9\u30c7\u30fc\u30bf\u306e\u5831\u544a\u3060\u3051\u3067\u306a\u304f\u3001\u6e29\u5ba4\u52b9\u679c\u30ac\u30b9\u6392\u51fa\u91cf\u3084\u502b\u7406\u7684\u306a\u30b5\u30d7\u30e9\u30a4\u30c1\u30a7\u30fc\u30f3\u3068\u3044\u3063\u305f\u975e\u8ca1\u52d9\u6307\u6a19\u306e\u51fa\u6240\u3068\u4fe1\u983c\u6027\u3092\u8a3c\u660e\u3059\u308b\u5fc5\u8981\u304c\u51fa\u3066\u304d\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u3092\u3088\u308a\u308f\u304b\u308a\u3084\u3059\u304f\u8aac\u660e\u3059\u308b\u305f\u3081\u306b\u3001\u30d3\u30b8\u30cd\u30b9\u306e\u904b\u7528\u30b5\u30a4\u30af\u30eb\u306b\u304a\u3051\u308b\u5177\u4f53\u7684\u306a\u30a2\u30d7\u30ea\u30b1\u30fc\u30b7\u30e7\u30f3\u4f8b\u3092\u8003\u3048\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<ul>\n<li>\u8cfc\u8cb7\u30b5\u30a4\u30af\u30eb: \u5358\u4e00\u306e\u30c7\u30fc\u30bf \u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u4e0a\u3067\u767a\u6ce8\u66f8\u3001\u8acb\u6c42\u66f8\u3001\u5009\u5eab\u53d7\u9818\u66f8\u3092\u81ea\u52d5\u7684\u306b\u8abf\u6574\u3057\u3001\u5426\u5b9a\u3067\u304d\u306a\u3044\u76e3\u67fb\u8a3c\u8de1\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002<\/li>\n<li>\u8ca9\u58f2\u30b5\u30a4\u30af\u30eb: \u5546\u54c1\u304c\u6b63\u5e38\u306b\u914d\u9001\u3055\u308c\u3001\u30b5\u30d7\u30e9\u30a4 \u30c1\u30a7\u30fc\u30f3\u3067\u78ba\u8a8d\u3055\u308c\u308b\u3068\u3059\u3050\u306b\u53ce\u76ca\u304c\u8a8d\u8b58\u3055\u308c\u308b\u305f\u3081\u3001\u5e74\u5ea6\u672b\u306e\u7de0\u3081\u5207\u308a\u306e\u7d76\u5bfe\u7684\u306a\u6b63\u78ba\u6027\u304c\u4fdd\u8a3c\u3055\u308c\u307e\u3059\u3002<\/li>\n<li>\u56fa\u5b9a\u8cc7\u7523\u7ba1\u7406: \u8cfc\u5165\u304b\u3089\u6e1b\u4fa1\u511f\u5374\u3001\u5ec3\u68c4\u307e\u3067\u306e\u8cc7\u7523\u30e9\u30a4\u30d5\u30b5\u30a4\u30af\u30eb\u3092\u81ea\u52d5\u7684\u306b\u8ffd\u8de1\u3057\u3001\u76e3\u67fb\u4eba\u304c\u8cc7\u7523\u306e\u5b58\u5728\u3068\u6240\u6709\u6a29\u3092\u78ba\u8a8d\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Loi_ich_cot_loi_cua_Blockchain_doi_voi_nganh_kiem_toan\"><\/span>\u76e3\u67fb\u696d\u754c\u306b\u304a\u3051\u308b\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u306e\u4e3b\u306a\u5229\u70b9\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4192\" aria-describedby=\"caption-attachment-4192\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4192\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Loi-ich-cot-loi-cua-Blockchain-doi-voi-nganh-kiem-toan.jpg\" alt=\"Lo\u031b\u0323i i\u0301ch co\u0302\u0301t lo\u0303i cu\u0309a Blockchain \u0111o\u0302\u0301i vo\u031b\u0301i nga\u0300nh kie\u0302\u0309m toa\u0301n\" width=\"800\" height=\"500\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Loi-ich-cot-loi-cua-Blockchain-doi-voi-nganh-kiem-toan.jpg 800w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Loi-ich-cot-loi-cua-Blockchain-doi-voi-nganh-kiem-toan-300x188.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Loi-ich-cot-loi-cua-Blockchain-doi-voi-nganh-kiem-toan-768x480.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Loi-ich-cot-loi-cua-Blockchain-doi-voi-nganh-kiem-toan-18x12.jpg 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-4192\" class=\"wp-caption-text\">\u76e3\u67fb\u696d\u754c\u306b\u304a\u3051\u308b\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u306e\u4e3b\u306a\u5229\u70b9\u3002<\/figcaption><\/figure>\n<p>\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u6280\u8853\u306e\u7d71\u5408\u306f\u3001\u5f93\u6765\u306e\u76e3\u67fb\u624b\u6cd5\u3067\u306f\u5b9f\u73fe\u304c\u96e3\u3057\u3044\u512a\u308c\u305f\u4fa1\u5024\u3092\u3082\u305f\u3089\u3057\u307e\u3059\u3002\u4ee5\u4e0b\u306f\u3001\u3053\u306e\u6280\u8853\u304c\u73fe\u4ee3\u306e\u76e3\u67fb\u30a8\u30b3\u30b7\u30b9\u30c6\u30e0\u306b\u3082\u305f\u3089\u3059\u4e3b\u306a\u30e1\u30ea\u30c3\u30c8\u3067\u3059\u3002<\/p>\n<p>\u53d6\u5f15\u30c7\u30fc\u30bf\u306e\u900f\u660e\u6027\u3068\u4e0d\u5909\u6027\u306f\u6700\u512a\u5148\u4e8b\u9805\u3067\u3059\u3002\u72ec\u81ea\u306e\u6697\u53f7\u5316\u30e1\u30ab\u30cb\u30ba\u30e0\u306b\u3088\u308a\u3001\u4e8b\u5f8c\u7684\u306a\u30c7\u30fc\u30bf\u6539\u3056\u3093\u306e\u8a66\u307f\u306f\u30b7\u30b9\u30c6\u30e0\u306b\u3088\u3063\u3066\u691c\u51fa\u30fb\u9632\u6b62\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u53d6\u5f15\u304c\u767a\u751f\u3057\u305f\u77ac\u9593\u304b\u3089\u4fe1\u983c\u6027\u306e\u9ad8\u3044\u76e3\u67fb\u8a3c\u62e0\u3092\u78ba\u7acb\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u76e3\u67fb\u4eba\u304c\u6587\u66f8\u306e\u771f\u6b63\u6027\u3092\u691c\u8a3c\u3059\u308b\u6642\u9593\u3092\u5927\u5e45\u306b\u524a\u6e1b\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u30b9\u30de\u30fc\u30c8\u30b3\u30f3\u30c8\u30e9\u30af\u30c8\u306b\u3088\u308b\u30d7\u30ed\u30bb\u30b9\u306e\u81ea\u52d5\u5316\u3082\u5927\u304d\u306a\u524d\u9032\u3067\u3059\u3002\u3053\u308c\u3089\u306e\u30b3\u30f3\u30c8\u30e9\u30af\u30c8\u306b\u3088\u308a\u3001\u4ee5\u4e0b\u306e\u3053\u3068\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u914d\u9001\u53d7\u9818\u66f8\u304c\u4e21\u5f53\u4e8b\u8005\u306b\u3088\u3063\u3066\u30c7\u30b8\u30bf\u30eb\u7f72\u540d\u3055\u308c\u308b\u3068\u3001\u652f\u6255\u3044\u6761\u4ef6\u306f\u81ea\u52d5\u7684\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/li>\n<li>\u4e8b\u524d\u306b\u30d7\u30ed\u30b0\u30e9\u30e0\u3055\u308c\u305f\u8ad6\u7406\u6761\u4ef6\u306b\u57fa\u3065\u3044\u3066\u3001\u5f15\u5f53\u91d1\u3092\u81ea\u52d5\u7684\u306b\u4f5c\u6210\u3057\u305f\u308a\u3001\u7d4c\u8cbb\u3092\u8a18\u9332\u3057\u305f\u308a\u3057\u307e\u3059\u3002<\/li>\n<li>\u624b\u52d5\u4ecb\u5165\u306b\u3088\u308b\u30a8\u30e9\u30fc\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u3053\u3068\u3067\u3001\u5e74\u9593\u6c7a\u6e08\u30b5\u30a4\u30af\u30eb\u304c\u77ed\u7e2e\u3055\u308c\u3001\u76e3\u67fb\u5f8c\u306e\u8abf\u6574\u306e\u30ea\u30b9\u30af\u304c\u8efd\u6e1b\u3055\u308c\u307e\u3059\u3002<\/li>\n<\/ul>\n<p>\u3055\u3089\u306b\u3001\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u306f\u696d\u52d9\u52b9\u7387\u3068\u30b3\u30b9\u30c8\u69cb\u9020\u3092\u6700\u9069\u5316\u3057\u307e\u3059\u3002\u76e3\u67fb\u4eba\u306f\u3001\u7b2c\u4e09\u8005\u306b\u624b\u52d5\u3067\u78ba\u8a8d\u66f8\u3092\u9001\u4fe1\u3057\u3066\u8fd4\u7b54\u3092\u5f85\u3064\u4ee3\u308f\u308a\u306b\u3001\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u4e0a\u306e\u691c\u8a3c\u6e08\u307f\u306e\u30aa\u30ea\u30b8\u30ca\u30eb\u30c7\u30fc\u30bf\u30bd\u30fc\u30b9\u306b\u76f4\u63a5\u30a2\u30af\u30bb\u30b9\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u5f93\u6765\u306e\u30e2\u30c7\u30eb\u3067\u306f\u8907\u96d1\u3067\u30b3\u30b9\u30c8\u306e\u304b\u304b\u308b\u7167\u5408\u624b\u7d9a\u304d\u304c\u6700\u9069\u5316\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u5f90\u3005\u306b\u666e\u53ca\u3057\u3064\u3064\u3042\u308b\u6982\u5ff5\u306b\u3001\u7d99\u7d9a\u7684\u76e3\u67fb\u304c\u3042\u308a\u307e\u3059\u3002\u6b63\u78ba\u3067\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\u306e\u30c7\u30fc\u30bf\u30b9\u30c8\u30ea\u30fc\u30e0\u306b\u3088\u308a\u3001\u76e3\u67fb\u306e\u8003\u3048\u65b9\u306f\u5b9a\u671f\u7684\u306a\u30c1\u30a7\u30c3\u30af\u304b\u308924\u6642\u9593365\u65e5\u306e\u30b7\u30b9\u30c6\u30e0\u76e3\u8996\u3078\u3068\u5287\u7684\u306b\u5909\u5316\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u4f01\u696d\u3068\u5185\u90e8\u76e3\u67fb\u62c5\u5f53\u8005\u306f\u3001\u5831\u544a\u671f\u9593\u306e\u7d42\u4e86\u307e\u3067\u5f85\u3064\u3053\u3068\u306a\u304f\u3001\u5373\u5ea7\u306b\u30ea\u30b9\u30af\u3092\u7279\u5b9a\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u6700\u5f8c\u306b\u3001\u91d1\u878d\u8a50\u6b3a\u306e\u65e9\u671f\u767a\u898b\u3068\u9632\u6b62\u306e\u30e1\u30ab\u30cb\u30ba\u30e0\u306f\u3001\u5b8c\u5168\u306a\u30c8\u30ec\u30fc\u30b5\u30d3\u30ea\u30c6\u30a3\u306b\u3088\u3063\u3066\u5f37\u5316\u3055\u308c\u307e\u3059\u3002\u30b7\u30b9\u30c6\u30e0\u3092\u901a\u904e\u3059\u308b\u3059\u3079\u3066\u306e\u8cc7\u91d1\u306e\u6d41\u308c\u306f\u30c7\u30b8\u30bf\u30eb\u306e\u75d5\u8de1\u3092\u6b8b\u3057\u3001\u30c7\u30fc\u30bf\u5206\u6790\u30a2\u30eb\u30b4\u30ea\u30ba\u30e0\u306f\u3001\u30c1\u30a7\u30fc\u30f3\u4e0a\u3067\u4e0d\u5f53\u306a\u884c\u52d5\u3084\u4e0d\u5f53\u5229\u5f97\u306e\u5146\u5019\u3092\u793a\u3059\u53d6\u5f15\u3092\u65e9\u671f\u306b\u7279\u5b9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thay_doi_dien_mao_va_vai_tro_cua_kiem_toan_vien_trong_ky_nguyen_moi\"><\/span>\u65b0\u3057\u3044\u6642\u4ee3\u306b\u304a\u3051\u308b\u76e3\u67fb\u4eba\u306e\u5909\u8c8c\u3068\u5f79\u5272\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u304c\u53cd\u5fa9\u7684\u306a\u4f5c\u696d\u3092\u62c5\u3046\u3088\u3046\u306b\u306a\u308b\u306b\u3064\u308c\u3001\u4eba\u9593\u306e\u5f79\u5272\u306f\u6d88\u6ec5\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u3088\u308a\u9ad8\u3044\u30ec\u30d9\u30eb\u3078\u3068\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3059\u3002\u76e3\u67fb\u4eba\u306f\u3082\u306f\u3084\u500b\u3005\u306e\u6587\u66f8\u306e\u300c\u30a8\u30e9\u30fc\u3092\u898b\u3064\u3051\u308b\u300d\u3060\u3051\u306e\u4eba\u3067\u306f\u306a\u304f\u3001\u6226\u7565\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u3001\u305d\u3057\u3066\u30b7\u30b9\u30c6\u30df\u30c3\u30af\u30ea\u30b9\u30af\u7ba1\u7406\u306e\u5c02\u9580\u5bb6\u3078\u3068\u6210\u9577\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u6587\u66f8\u691c\u8a3c\u304b\u3089\u4fa1\u5024\u5206\u6790\u3078\u306e\u91cd\u70b9\u306e\u79fb\u884c\u306b\u3088\u308a\u3001\u76e3\u67fb\u4eba\u306f\u6b21\u306e\u3053\u3068\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u6570\u5b57\u306e\u610f\u5473\u3092\u8aac\u660e\u3057\u3001\u52b9\u679c\u7684\u306a\u30d3\u30b8\u30cd\u30b9\u7ba1\u7406\u306b\u95a2\u3059\u308b\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u306b\u91cd\u70b9\u3092\u7f6e\u304d\u307e\u3059\u3002<\/li>\n<li>\u4e8b\u5b9f\u30c7\u30fc\u30bf\u3068\u6700\u65b0\u306e\u5e02\u5834\u52d5\u5411\u306b\u57fa\u3065\u3044\u3066\u3001\u4e8b\u696d\u306e\u7d99\u7d9a\u898b\u901a\u3057\u3092\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<p>\u9069\u5fdc\u3059\u308b\u306b\u306f\u3001\u65b0\u305f\u306a\u30b9\u30ad\u30eb\u30bb\u30c3\u30c8\u3068\u5c02\u9580\u7684\u80fd\u529b\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002\u73fe\u4ee3\u306e\u76e3\u67fb\u4eba\u306f\u3001\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u30b7\u30b9\u30c6\u30e0\u306e\u30a2\u30fc\u30ad\u30c6\u30af\u30c1\u30e3\u3001\u30c7\u30fc\u30bf\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u30d7\u30ed\u30c8\u30b3\u30eb\u3001\u305d\u3057\u3066\u7279\u306b\u30a2\u30eb\u30b4\u30ea\u30ba\u30e0\u306b\u3088\u308b\u8a55\u4fa1\u30b9\u30ad\u30eb\u3092\u7406\u89e3\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5206\u6563\u578b\u30b7\u30b9\u30c6\u30e0\u3092\u5236\u5fa1\u3059\u308b\u80fd\u529b\u306f\u30012025\u5e74\u304b\u30892030\u5e74\u306b\u304b\u3051\u3066\u76e3\u67fb\u4eba\u6750\u306e\u63a1\u7528\u306b\u304a\u3044\u3066\u30b4\u30fc\u30eb\u30c9\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u3068\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u4ee5\u4e0b\u306e\u8868\u306f\u3001\u5f93\u6765\u306e\u30b5\u30f3\u30d7\u30ea\u30f3\u30b0\u65b9\u6cd5\u3068\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u30d9\u30fc\u30b9\u306e\u76e3\u67fb\u65b9\u6cd5\u306e\u57fa\u672c\u7684\u306a\u9055\u3044\u3092\u6bd4\u8f03\u3057\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n<table style=\"width: 100%; border-color: #0f0000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\u7279\u6027<\/th>\n<th style=\"text-align: center;\">\u5f93\u6765\u306e\u76e3\u67fb<\/th>\n<th style=\"text-align: center;\">\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u30d9\u30fc\u30b9\u306e\u76e3\u67fb<\/th>\n<\/tr>\n<tr>\n<td>\u30c7\u30fc\u30bf\u7bc4\u56f2<\/td>\n<td>\u78ba\u7387\u30b5\u30f3\u30d7\u30ea\u30f3\u30b0\uff08\u901a\u5e38\u3001\u6bcd\u96c6\u56e3\u306e5%\u672a\u6e80\uff09<\/td>\n<td>100% \u30c8\u30e9\u30f3\u30b6\u30af\u30b7\u30e7\u30f3\u306e\u5305\u62ec\u7684\u306a\u691c\u8a3c\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u57f7\u884c\u6642\u9593<\/td>\n<td>\u4f1a\u8a08\u671f\u9593\u7d42\u4e86\u5f8c\uff08\u4e8b\u5f8c\uff09<\/td>\n<td>\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\u307e\u305f\u306f\u307b\u307c\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0<\/td>\n<\/tr>\n<tr>\n<td>\u30c7\u30fc\u30bf\u306e\u4fe1\u983c\u6027<\/td>\n<td>\u95a2\u4fc2\u8005\u304b\u3089\u306e\u78ba\u8a8d\u306b\u57fa\u3065\u304f\u3002<\/td>\n<td>\u30b3\u30f3\u30bb\u30f3\u30b5\u30b9\u30d7\u30ed\u30c8\u30b3\u30eb\u306b\u57fa\u3065\u304f\u81ea\u5df1\u691c\u8a3c<\/td>\n<\/tr>\n<tr>\n<td>\u30e1\u30a4\u30f3\u30c4\u30fc\u30eb<\/td>\n<td>\u30b9\u30d7\u30ec\u30c3\u30c9\u30b7\u30fc\u30c8\u3001\u624b\u52d5\u691c\u8a3c<\/td>\n<td>\u76e3\u67fb\u30ce\u30fc\u30c9\u3001\u30b9\u30de\u30fc\u30c8\u30b3\u30f3\u30c8\u30e9\u30af\u30c8\u3001AI\u5206\u6790<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u6ce8: \u3053\u306e\u79fb\u884c\u3067\u306f\u3001\u4e92\u63db\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u3001\u30ea\u30fc\u30c0\u30fc\u30b7\u30c3\u30d7 \u30c1\u30fc\u30e0\u306e\u7ba1\u7406\u4e0a\u306e\u8003\u3048\u65b9\u3068\u4f01\u696d\u5185\u306e\u6280\u8853\u30a4\u30f3\u30d5\u30e9\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u306e\u4e21\u65b9\u3092\u540c\u671f\u3057\u3066\u5909\u66f4\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thach_thuc_va_rui_ro_khi_trien_khai_Blockchain_trong_kiem_toan\"><\/span>\u76e3\u67fb\u306b\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u3092\u5b9f\u88c5\u3059\u308b\u969b\u306e\u8ab2\u984c\u3068\u30ea\u30b9\u30af\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u8a08\u308a\u77e5\u308c\u306a\u3044\u53ef\u80fd\u6027\u3092\u79d8\u3081\u3066\u3044\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u5b8c\u5168\u30c7\u30b8\u30bf\u30eb\u76e3\u67fb\u3078\u306e\u9053\u306e\u308a\u306f\u4f9d\u7136\u3068\u3057\u3066\u591a\u304f\u306e\u5b9f\u52d9\u4e0a\u306e\u969c\u5bb3\u306b\u76f4\u9762\u3057\u3066\u3044\u307e\u3059\u3002\u73fe\u5728\u3001\u6700\u5927\u306e\u8ab2\u984c\u306f\u30b9\u30ad\u30eb\u30ae\u30e3\u30c3\u30d7\u306b\u3042\u308a\u307e\u3059\u3002\u5e02\u5834\u3067\u306f\u3001\u8a73\u7d30\u306a\u76e3\u67fb\u5b9f\u52d9\u3068\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u6280\u8853\u306e\u4e21\u65b9\u306b\u7cbe\u901a\u3057\u305f\u5c02\u9580\u5bb6\u304c\u4e0d\u8db3\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u8003\u616e\u3059\u3079\u304d\u91cd\u8981\u306a\u30ea\u30b9\u30af\u306f\u3001\u300c\u30c7\u30fc\u30bf\u5165\u529b\u300d\uff08Garbage In - Garbage Out\uff09\u306e\u554f\u984c\u3067\u3059\u3002\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u306f\u3001\u30a2\u30c3\u30d7\u30ed\u30fc\u30c9\u5f8c\u306e\u30c7\u30fc\u30bf\u6539\u3056\u3093\u304c\u8d77\u3053\u3089\u306a\u3044\u3053\u3068\u3092\u4fdd\u8a3c\u3057\u307e\u3059\u304c\u3001\u5143\u306e\u30c7\u30fc\u30bf\u304c\u8aa4\u3063\u3066\u5165\u529b\u3055\u308c\u305f\u308a\u3001\u30aa\u30d5\u30c1\u30a7\u30fc\u30f3\u4f5c\u6210\u6bb5\u968e\u3067\u60aa\u610f\u306e\u3042\u308b\u610f\u56f3\u304c\u3042\u3063\u305f\u308a\u3059\u308b\u3068\u3001\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u306f\u6539\u3056\u3093\u3055\u308c\u305f\u60c5\u5831\u3092\u8a18\u9332\u3057\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u30c7\u30fc\u30bf\u5165\u529b\u30dd\u30a4\u30f3\u30c8\u306e\u7ba1\u7406\u306f\u3001\u76e3\u67fb\u4eba\u306b\u3068\u3063\u3066\u4f9d\u7136\u3068\u3057\u3066\u91cd\u8981\u306a\u8ab2\u984c\u3067\u3059\u3002<\/p>\n<p>\u30b7\u30b9\u30c6\u30e0\u7ba1\u7406\u3068\u30a4\u30f3\u30d5\u30e9\u7d71\u5408\u3082\u4f01\u696d\u306b\u3068\u3063\u3066\u8ab2\u984c\u3068\u306a\u308a\u307e\u3059\u3002\u5206\u6563\u578b\u53f0\u5e33\u3068ERP\uff08SAP\u3001Oracle\u3001Microsoft Dynamics\uff09\u306a\u3069\u306e\u65e2\u5b58\u306e\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u3068\u306e\u30b7\u30fc\u30e0\u30ec\u30b9\u306a\u63a5\u7d9a\u306b\u306f\u3001\u591a\u5927\u306a\u8cc7\u91d1\u3068\u30c7\u30fc\u30bf\u306e\u6a19\u6e96\u5316\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u6700\u5f8c\u306b\u3001\u8aac\u660e\u8cac\u4efb\u3068\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u306e\u554f\u984c\u304c\u3042\u308a\u307e\u3059\u3002\u5206\u6563\u578b\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306b\u304a\u3044\u3066\u3001\u30a2\u30eb\u30b4\u30ea\u30ba\u30e0\u30a8\u30e9\u30fc\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306e\u6cd5\u7684\u8cac\u4efb\u306e\u78ba\u5b9a\u306f\u3001\u7acb\u6cd5\u8005\u306b\u3068\u3063\u3066\u4f9d\u7136\u3068\u3057\u3066\u8ab2\u984c\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u30b9\u30de\u30fc\u30c8\u30b3\u30f3\u30c8\u30e9\u30af\u30c8\u306e\u8106\u5f31\u6027\u3092\u72d9\u3063\u305f\u653b\u6483\u306b\u306f\u3001\u591a\u5c64\u7684\u306a\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u5bfe\u7b56\u3068\u53b3\u683c\u306a\u30bd\u30fc\u30b9\u30b3\u30fc\u30c9\u76e3\u67fb\u304c\u4f9d\u7136\u3068\u3057\u3066\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tuong_lai_cua_nganh_kiem_toan_trong_he_sinh_thai_so\"><\/span>\u30c7\u30b8\u30bf\u30eb\u30a8\u30b3\u30b7\u30b9\u30c6\u30e0\u306b\u304a\u3051\u308b\u76e3\u67fb\u306e\u672a\u6765<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u4eca\u5f8c\u3001AI\u3001\u30d3\u30c3\u30b0\u30c7\u30fc\u30bf\u3001\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u306e\u5f37\u529b\u306a\u878d\u5408\u304c\u898b\u3089\u308c\u308b\u3067\u3057\u3087\u3046\u3002\u3053\u306e\u878d\u5408\u306b\u3088\u308a\u3001\u6a5f\u68b0\u304c\u81a8\u5927\u306a\u30c7\u30fc\u30bf\u3092\u7cbe\u67fb\u3057\u3001\u4eba\u9593\u304c\u5c02\u9580\u7684\u306a\u300c\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30eb\u306a\u5224\u65ad\u300d\u3092\u884c\u3046\u3001\u5305\u62ec\u7684\u3067\u30a4\u30f3\u30c6\u30ea\u30b8\u30a7\u30f3\u30c8\u306a\u76e3\u67fb\u30e2\u30c7\u30eb\u304c\u751f\u307e\u308c\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u5206\u6563\u578b\u53f0\u5e33\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u4e0a\u3067\u306e\u8ca1\u52d9\u5831\u544a\u304a\u3088\u3073ESG\u5831\u544a\u306e\u6a19\u6e96\u5316\u306f\u3001\u5148\u9032\u56fd\u5e02\u5834\u3067\u5f90\u3005\u306b\u5fc5\u9808\u306e\u6a19\u6e96\u3068\u306a\u308b\u3067\u3057\u3087\u3046\u3002\u5c06\u6765\u306e\u6295\u8cc7\u5bb6\u306f\u3001\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u3092\u901a\u3058\u3066\u900f\u660e\u6027\u306e\u3042\u308b\u30c7\u30fc\u30bf\u958b\u793a\u306b\u7a4d\u6975\u7684\u306a\u4f01\u696d\u306b\u3001\u3088\u308a\u5927\u304d\u306a\u4fe1\u983c\u3092\u5bc4\u305b\u308b\u3088\u3046\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u3002\u76e3\u67fb\u6a5f\u95a2\u306f\u3001\u6642\u4ee3\u9045\u308c\u306b\u306a\u3089\u306a\u3044\u305f\u3081\u306b\u3001\u30b9\u30bf\u30c3\u30d5\u306e\u30c8\u30ec\u30fc\u30cb\u30f3\u30b0\u304b\u3089\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u30d9\u30fc\u30b9\u306e\u76e3\u67fb\u30c4\u30fc\u30eb\u306e\u30c6\u30b9\u30c8\u307e\u3067\u3001\u30c7\u30b8\u30bf\u30eb\u5316\u30ed\u30fc\u30c9\u30de\u30c3\u30d7\u306e\u69cb\u7bc9\u306b\u7740\u624b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\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>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_Blockchain_va_kiem_toan\"><\/span>\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u3068\u76e3\u67fb\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u8aad\u8005\u306e\u7686\u69d8\u306b\u3001\u3088\u308a\u6df1\u304f\u7406\u89e3\u3057\u3066\u3044\u305f\u3060\u304f\u305f\u3081\u306b\u3001\u3053\u306e\u79fb\u884c\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f\u3092\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<p>\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u6280\u8853\u306f\u76e3\u67fb\u4eba\u306e\u5f79\u5272\u3092\u5b8c\u5168\u306b\u7f6e\u304d\u63db\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u304b?<\/p>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u7b54\u3048\u306f\u9593\u9055\u3044\u306a\u304f\u30ce\u30fc\u3067\u3059\u3002\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u306f\u53cd\u5fa9\u7684\u306a\u691c\u8a3c\u4f5c\u696d\u3092\u4ee3\u66ff\u3057\u307e\u3059\u304c\u3001\u5c02\u9580\u5bb6\u306e\u5224\u65ad\u3092\u4ee3\u66ff\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u76e3\u67fb\u4eba\u306f\u4f9d\u7136\u3068\u3057\u3066\u3001\u975e\u4f53\u7cfb\u7684\u30ea\u30b9\u30af\u3001\u30d3\u30b8\u30cd\u30b9\u502b\u7406\u3001\u305d\u3057\u3066\u8907\u96d1\u306a\u4f1a\u8a08\u898b\u7a4d\u308a\u306e\u59a5\u5f53\u6027\u3092\u8a55\u4fa1\u3057\u307e\u3059\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<p>\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u53f0\u5e33\u4e0a\u306e\u9867\u5ba2\u30c7\u30fc\u30bf\u306e\u30d7\u30e9\u30a4\u30d0\u30b7\u30fc\u3092\u78ba\u4fdd\u3067\u304d\u308b\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u306f\u4f55\u3067\u3059\u304b?<\/p>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u73fe\u5728\u3001\u30bc\u30ed\u77e5\u8b58\u8a3c\u660e (ZKP) \u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u3068\u7d44\u307f\u5408\u308f\u305b\u305f\u30a8\u30f3\u30bf\u30fc\u30d7\u30e9\u30a4\u30ba \u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3 \u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3 (\u8a31\u53ef\u578b\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3) \u306b\u3088\u308a\u3001\u6a5f\u5bc6\u60c5\u5831\u3092\u516c\u958b\u305b\u305a\u306b\u30c8\u30e9\u30f3\u30b6\u30af\u30b7\u30e7\u30f3\u306e\u771f\u6b63\u6027\u3092\u691c\u8a3c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u3001GDPR \u306a\u3069\u306e\u30c7\u30fc\u30bf \u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u898f\u5236\u3078\u306e\u6e96\u62e0\u304c\u4fdd\u8a3c\u3055\u308c\u307e\u3059\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<p>\u76e3\u67fb\u7528\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3 \u30b7\u30b9\u30c6\u30e0\u3078\u306e\u6295\u8cc7\u306e\u6709\u52b9\u6027\u3092\u3069\u306e\u3088\u3046\u306b\u8a55\u4fa1\u3067\u304d\u307e\u3059\u304b?<\/p>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u4f01\u696d\u306f\u3001\u4e0d\u6b63\u30ea\u30b9\u30af\u306e\u6700\u5c0f\u5316\u3001\u5831\u544a\u66f8\u767a\u884c\u306e\u8fc5\u901f\u5316\u3001\u8cc7\u672c\u5e02\u5834\u306b\u304a\u3051\u308b\u4fe1\u983c\u6027\u306e\u5411\u4e0a\u3068\u3044\u3063\u305f\u9577\u671f\u7684\u306a\u4fa1\u5024\u306b\u7740\u76ee\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u30022024\u5e74\u306e\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u30c8\u30ec\u30f3\u30c9\u5206\u6790\u30ec\u30dd\u30fc\u30c8\u306b\u3088\u308b\u3068\u3001\u30c7\u30fc\u30bf\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u65e9\u671f\u6bb5\u968e\u3067\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u3092\u5c0e\u5165\u3057\u305f\u7d44\u7e54\u306f\u3001\u5c0e\u5165\u5f8c3\uff5e5\u5e74\u3067\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30b3\u30b9\u30c8\u3092\u5927\u5e45\u306b\u6700\u9069\u5316\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3053\u3068\u304c\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"C\u00f4ng ngh\u1ec7 Blockchain c\u00f3 th\u1ec3 thay th\u1ebf ho\u00e0n to\u00e0n vai tr\u00f2 c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00e2u tr\u1ea3 l\u1eddi ch\u1eafc ch\u1eafn l\u00e0 kh\u00f4ng. 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Ki\u1ec3m to\u00e1n vi\u00ean v\u1eabn l\u00e0 ng\u01b0\u1eddi \u0111\u00e1nh gi\u00e1 c\u00e1c r\u1ee7i ro phi h\u1ec7 th\u1ed1ng, \u0111\u1ea1o \u0111\u1ee9c kinh doanh v\u00e0 t\u00ednh h\u1ee3p l\u00fd c\u1ee7a c\u00e1c \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n ph\u1ee9c t\u1ea1p.\"\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\": \"Gi\u1ea3i ph\u00e1p \u0111\u1ea3m b\u1ea3o t\u00ednh ri\u00eang t\u01b0 c\u1ee7a d\u1eef li\u1ec7u kh\u00e1ch h\u00e0ng tr\u00ean s\u1ed5 c\u00e1i Blockchain?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Hi\u1ec7n nay, c\u00e1c gi\u1ea3i ph\u00e1p Blockchain doanh nghi\u1ec7p (Permissioned Blockchain) k\u1ebft h\u1ee3p v\u1edbi c\u00f4ng ngh\u1ec7 Zero-Knowledge Proof (ZKP) cho ph\u00e9p x\u00e1c minh t\u00ednh \u0111\u00fang \u0111\u1eafn c\u1ee7a giao d\u1ecbch m\u00e0 kh\u00f4ng c\u1ea7n ti\u1ebft l\u1ed9 c\u00e1c th\u00f4ng tin chi ti\u1ebft nh\u1ea1y c\u1ea3m, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 b\u1ea3o m\u1eadt d\u1eef li\u1ec7u nh\u01b0 GDPR.\"\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\": \"L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 \u0111\u1ea7u t\u01b0 h\u1ec7 th\u1ed1ng Blockchain cho ki\u1ec3m to\u00e1n?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p c\u1ea7n nh\u00ecn v\u00e0o c\u00e1c gi\u00e1 tr\u1ecb d\u00e0i h\u1ea1n nh\u01b0: gi\u1ea3m thi\u1ec3u r\u1ee7i ro gian l\u1eadn, t\u0103ng t\u1ed1c \u0111\u1ed9 ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o v\u00e0 n\u00e2ng cao m\u1ee9c \u0111\u1ed9 t\u00edn nhi\u1ec7m v\u1edbi th\u1ecb tr\u01b0\u1eddng v\u1ed1n. Theo c\u00e1c b\u00e1o c\u00e1o ph\u00e2n t\u00edch xu h\u01b0\u1edbng c\u00f4ng ngh\u1ec7 n\u0103m 2024, c\u00e1c t\u1ed5 ch\u1ee9c s\u1edbm \u1ee9ng d\u1ee5ng Blockchain v\u00e0o qu\u1ea3n tr\u1ecb d\u1eef li\u1ec7u c\u00f3 kh\u1ea3 n\u0103ng t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed tu\u00e2n th\u1ee7 \u0111\u00e1ng k\u1ec3 trong l\u1ed9 tr\u00ecnh 3-5 n\u0103m tri\u1ec3n khai \u0111\u1ea7u ti\u00ean.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>L\u01b0\u1edbt qua n\u1ed9i dung ch\u00ednh: T\u00f3m t\u1eaft s\u1ef1 chuy\u1ec3n d\u1ecbch t\u1eeb ki\u1ec3m to\u00e1n truy\u1ec1n th\u1ed1ng d\u1ef1a tr\u00ean l\u1ea5y m\u1eabu sang ki\u1ec3m to\u00e1n th\u1eddi gian th\u1ef1c nh\u1edd s\u1ed5 c\u00e1i ph\u00e2n t\u00e1n. Trong b\u1ed1i c\u1ea3nh n\u0103m 2025 v\u1edbi \u00e1p l\u1ef1c v\u1ec1 b\u00e1o c\u00e1o ESG v\u00e0 tu\u00e2n th\u1ee7 s\u1ed1 h\u00f3a, Blockchain kh\u00f4ng ch\u1ec9 l\u00e0 c\u00f4ng c\u1ee5 l\u01b0u tr\u1eef m\u00e0 c\u00f2n l\u00e0 n\u1ec1n t\u1ea3ng t\u1ef1 \u0111\u1ed9ng h\u00f3a x\u00e1c minh, gi\u1ea3m thi\u1ec3u gian l\u1eadn v\u00e0 n\u00e2ng t\u1ea7m vai tr\u00f2 chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean. S\u1ef1 giao thoa gi\u1eefa Blockchain v\u00e0 ki\u1ec3m to\u00e1n hi\u1ec7n \u0111\u1ea1i Trong k\u1ef7 nguy\u00ean kinh t\u1ebf s\u1ed1, ng\u00e0nh ki\u1ec3m to\u00e1n \u0111ang \u0111\u1ee9ng tr\u01b0\u1edbc m\u1ed9t cu\u1ed9c chuy\u1ec3n m\u00ecnh mang t\u00ednh l\u1ecbch s\u1eed. 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