{"id":4013,"date":"2025-12-03T21:28:13","date_gmt":"2025-12-04T04:28:13","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4013"},"modified":"2026-01-08T02:25:32","modified_gmt":"2026-01-08T09:25:32","slug":"kiem-toan-noi-bo-la-gi","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-noi-bo-la-gi\/","title":{"rendered":"\u5185\u90e8\u76e3\u67fb\u3068\u306f\u4f55\u304b\uff1f\u305d\u306e\u5f79\u5272\u3001\u30d7\u30ed\u30bb\u30b9\u3001\u305d\u3057\u3066\u4f01\u696d\u7d71\u6cbb\u306b\u304a\u3051\u308b\u4fa1\u5024\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 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>\u30d3\u30b8\u30cd\u30b9\u306b\u304a\u3051\u308b\u5185\u90e8\u76e3\u67fb\u306e\u6a5f\u80fd<\/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-la-gi\/#Chuc_nang_danh_gia_rui_ro\" >\u30ea\u30b9\u30af\u8a55\u4fa1\u6a5f\u80fd<\/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-la-gi\/#Chuc_nang_kiem_soat\" >\u5236\u5fa1\u6a5f\u80fd<\/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-la-gi\/#Chuc_nang_tu_van_va_ho_tro\" >\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u304a\u3088\u3073\u30b5\u30dd\u30fc\u30c8\u6a5f\u80fd<\/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-la-gi\/#Chuc_nang_giam_sat\" >\u76e3\u8996\u6a5f\u80fd<\/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-la-gi\/#Nguyen_tac_kiem_toan_noi_bo\" >\u5185\u90e8\u76e3\u67fb\u306e\u539f\u5247<\/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-la-gi\/#Doc_lap_va_khach_quan\" >\u72ec\u7acb\u6027\u3068\u5ba2\u89b3\u6027<\/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-la-gi\/#Tinh_chuyen_nghiep\" >\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30ea\u30ba\u30e0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-noi-bo-la-gi\/#Bao_mat_thong_tin\" >\u60c5\u5831\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-noi-bo-la-gi\/#Tuan_thu_chuan_muc_quoc_te\" >\u56fd\u969b\u57fa\u6e96\u306b\u6e96\u62e0<\/a><\/li><\/ul><\/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-la-gi\/#Doi_tuong_kiem_toan_noi_bo\" >\u5185\u90e8\u76e3\u67fb\u79d1\u76ee<\/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-la-gi\/#Quy_trinh_kiem_toan_noi_bo\" >\u5185\u90e8\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9<\/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-la-gi\/#Lap_ke_hoach_kiem_toan\" >\u76e3\u67fb\u8a08\u753b<\/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\/ja\/kiem-toan-noi-bo-la-gi\/#Thu_thap_thong_tin\" >\u60c5\u5831\u53ce\u96c6<\/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\/ja\/kiem-toan-noi-bo-la-gi\/#Danh_gia_va_kiem_tra\" >\u8a55\u4fa1\u3068\u30c6\u30b9\u30c8<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-noi-bo-la-gi\/#Bao_cao_ket_qua_kiem_toan\" >\u76e3\u67fb\u5831\u544a\u66f8<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-noi-bo-la-gi\/#Theo_doi_va_giam_sat\" >\u76e3\u8996\u3068\u76e3\u7763<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-noi-bo-la-gi\/#Cong_cu_va_phuong_phap_kiem_toan_noi_bo\" >\u5185\u90e8\u76e3\u67fb\u30c4\u30fc\u30eb\u3068\u65b9\u6cd5<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-noi-bo-la-gi\/#Cong_cu_kiem_toan_noi_bo\" >\u5185\u90e8\u76e3\u67fb\u30c4\u30fc\u30eb<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-noi-bo-la-gi\/#Phuong_phap_kiem_toan_noi_bo\" >\u5185\u90e8\u76e3\u67fb\u306e\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-26\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-noi-bo-la-gi\/#Dich_vu_kiem_toan_noi_bo_tai_MAN_%E2%80%93_Master_Accountant_Network\" >MAN\u306e\u5185\u90e8\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9 \u2013 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-noi-bo-la-gi\/#Loi_ich_khi_su_dung_kiem_toan_noi_bo_cua_MAN_%E2%80%93_Master_Accountant_Network\" >MAN\u5185\u90e8\u76e3\u67fb\u3092\u5229\u7528\u3059\u308b\u30e1\u30ea\u30c3\u30c8 \u2013 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\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-28\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-noi-bo-la-gi\/#Phat_hien_va_giam_thieu_rui_ro\" >\u30ea\u30b9\u30af\u3092\u691c\u51fa\u3057\u3066\u8efd\u6e1b\u3059\u308b<\/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\/ja\/kiem-toan-noi-bo-la-gi\/#Toi_uu_hoa_quy_trinh_va_nguon_luc\" >\u30d7\u30ed\u30bb\u30b9\u3068\u30ea\u30bd\u30fc\u30b9\u306e\u6700\u9069\u5316<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-noi-bo-la-gi\/#Ho_tro_ra_quyet_dinh_chinh_xac\" >\u6b63\u78ba\u306a\u610f\u601d\u6c7a\u5b9a\u3092\u30b5\u30dd\u30fc\u30c8<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-noi-bo-la-gi\/#Nang_cao_uy_tin_va_minh_bach_doanh_nghiep\" >\u4f01\u696d\u306e\u8a55\u5224\u3068\u900f\u660e\u6027\u3092\u9ad8\u3081\u308b<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-noi-bo-la-gi\/#Cai_tien_lien_tuc_va_nang_cao_nang_luc_canh_tranh\" >\u7d99\u7d9a\u7684\u306a\u6539\u5584\u3068\u7af6\u4e89\u529b\u306e\u5f37\u5316<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-noi-bo-la-gi\/#Ket_luan\" >\u7d50\u8ad6\u3059\u308b<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-noi-bo-la-gi\/#Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\" >MAN \u2013 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u30b5\u30fc\u30d3\u30b9\u9023\u7d61\u5148\u60c5\u5831<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tong_quan_ve_kiem_toan_noi_bo\"><\/span><b>\u5185\u90e8\u76e3\u67fb\u306e\u6982\u8981<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u76e3\u67fb\u306e\u6982\u5ff5\u3001\u76ee\u7684\u3001\u4e3b\u8981\u306a\u30bf\u30b9\u30af\u306a\u3069\u3001\u5185\u90e8\u76e3\u67fb\u306b\u95a2\u3059\u308b\u91cd\u8981\u306a\u60c5\u5831\u3092\u3054\u7406\u89e3\u3044\u305f\u3060\u304f\u305f\u3081\u306b\u3001\u4ee5\u4e0b\u306e\u6982\u8981\u8868\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002\u3053\u306e\u8868\u306f\u3001\u5185\u90e8\u76e3\u67fb\u306e\u57fa\u672c\u7684\u304b\u3064\u4e0d\u53ef\u6b20\u306a\u5074\u9762\u3092\u307e\u3068\u3081\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u7d4c\u55b6\u9663\u3084\u5f93\u696d\u54e1\u304c\u3001\u7d4c\u55b6\u52b9\u7387\u306e\u5411\u4e0a\u3001\u30ea\u30b9\u30af\u7ba1\u7406\u3001\u6226\u7565\u7684\u610f\u601d\u6c7a\u5b9a\u306e\u652f\u63f4\u3068\u3044\u3063\u305f\u5185\u90e8\u76e3\u67fb\u306e\u6a5f\u80fd\u3001\u5f79\u5272\u3001\u30e1\u30ea\u30c3\u30c8\u3092\u7406\u89e3\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_noi_bo_la_gi\"><\/span><b>\u5185\u90e8\u76e3\u67fb\u3068\u306f\u4f55\u3067\u3059\u304b?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u76e3\u67fb\u3068\u306f\u3001\u7d44\u7e54\u306e\u696d\u52d9\u904b\u55b6\u306b\u3064\u3044\u3066\u72ec\u7acb\u3057\u305f\u7acb\u5834\u304b\u3089\u8a55\u4fa1\u3001\u5206\u6790\u3001\u52a9\u8a00\u3092\u884c\u3046\u30d7\u30ed\u30bb\u30b9\u3067\u3059\u3002\u305d\u306e\u76ee\u7684\u306f\u3001\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u304c\u6709\u52b9\u306b\u6a5f\u80fd\u3057\u3001\u30ea\u30b9\u30af\u304c\u9069\u5207\u306b\u7ba1\u7406\u3055\u308c\u3001\u7d44\u7e54\u304c\u305d\u306e\u76ee\u7684\u3092\u9054\u6210\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u4fdd\u8a3c\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4031\" aria-describedby=\"caption-attachment-4031\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4031\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-noi-bo-la-gi.png\" alt=\"Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 g\u00ec\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-noi-bo-la-gi.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-noi-bo-la-gi-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-noi-bo-la-gi-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-noi-bo-la-gi-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Kiem-toan-noi-bo-la-gi-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4031\" class=\"wp-caption-text\">\u5185\u90e8\u76e3\u67fb\u3068\u306f\u4f55\u3067\u3059\u304b?<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">IIA\u306e\u56fd\u969b\u57fa\u6e96\u306b\u3088\u308b\u3068\u3001\u5185\u90e8\u76e3\u67fb\u306b\u306f\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3068\u8a55\u4fa1\u306e\u4e21\u65b9\u304c\u542b\u307e\u308c\u3001\u30d3\u30b8\u30cd\u30b9\u306b\u4ed8\u52a0\u4fa1\u5024\u3092\u3082\u305f\u3089\u3059\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u30ea\u30fc\u30c0\u30fc\u304c\u5f37\u307f\u3068\u5f31\u307f\u3092\u7279\u5b9a\u3057\u3001\u6b63\u78ba\u304b\u3064\u8fc5\u901f\u306a\u610f\u601d\u6c7a\u5b9a\u3092\u884c\u3046\u305f\u3081\u306e\u30c4\u30fc\u30eb\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u72ec\u7acb\u76e3\u67fb\u3068\u6bd4\u8f03\u3059\u308b\u3068\u3001\u5185\u90e8\u76e3\u67fb\u306e\u7bc4\u56f2\u306f\u5e83\u304f\u3001\u8ca1\u52d9\u5831\u544a\u3060\u3051\u3067\u306a\u304f\u3001\u696d\u52d9\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3001\u30ea\u30b9\u30af\u7ba1\u7406\u3082\u30ab\u30d0\u30fc\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Muc_tieu_cua_kiem_toan_noi_bo\"><\/span><b>\u5185\u90e8\u76e3\u67fb\u306e\u76ee\u7684<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u76e3\u67fb\u306f\u3001\u8ca1\u52d9\u60c5\u5831\u3092\u7ba1\u7406\u3059\u308b\u30c4\u30fc\u30eb\u3067\u3042\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u4f01\u696d\u306e\u52b9\u7387\u7684\u306a\u904b\u55b6\u3001\u30ea\u30b9\u30af\u306e\u8efd\u6e1b\u3001\u305d\u3057\u3066\u6b63\u78ba\u306a\u610f\u601d\u6c7a\u5b9a\u3092\u652f\u63f4\u3059\u308b\u6226\u7565\u7684\u306a\u5f79\u5272\u3082\u62c5\u3063\u3066\u3044\u307e\u3059\u3002\u5185\u90e8\u76e3\u67fb\u306e\u76ee\u7684\u306f\u3001\u4e3b\u306b\u4ee5\u4e0b\u306e4\u3064\u306e\u30b0\u30eb\u30fc\u30d7\u306b\u5206\u3051\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u60c5\u5831\u306e\u6b63\u78ba\u6027\u3068\u900f\u660e\u6027\u306e\u78ba\u4fdd: \u8ca1\u52d9\u5831\u544a\u66f8\u3001\u5e33\u7c3f\u3001\u30c7\u30fc\u30bf\u3092\u691c\u8a3c\u3057\u3001\u30ea\u30fc\u30c0\u30fc\u304c\u6b63\u78ba\u306a\u610f\u601d\u6c7a\u5b9a\u3092\u884c\u3048\u308b\u3088\u3046\u306b\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30ea\u30b9\u30af\u7ba1\u7406: \u6f5c\u5728\u7684\u306a\u30ea\u30b9\u30af\u3092\u7279\u5b9a\u3057\u3066\u8a55\u4fa1\u3057\u3001\u30d3\u30b8\u30cd\u30b9\u8cc7\u7523\u3068\u30ea\u30bd\u30fc\u30b9\u3092\u4fdd\u8b77\u3059\u308b\u305f\u3081\u306e\u8efd\u6e1b\u7b56\u3092\u63d0\u6848\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u904b\u7528\u52b9\u7387\u306e\u5411\u4e0a: \u30d7\u30ed\u30bb\u30b9\u3092\u5206\u6790\u3057\u3001\u30ea\u30bd\u30fc\u30b9\u3092\u6700\u9069\u5316\u3057\u3001\u7121\u99c4\u3092\u524a\u6e1b\u3057\u3001\u751f\u7523\u6027\u3092\u5411\u4e0a\u3055\u305b\u308b\u305f\u3081\u306e\u6539\u5584\u3092\u63d0\u6848\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6226\u7565\u7684\u610f\u601d\u6c7a\u5b9a\u3092\u30b5\u30dd\u30fc\u30c8: \u5ba2\u89b3\u7684\u306a\u60c5\u5831\u3092\u63d0\u4f9b\u3057\u3066\u3001\u30ea\u30fc\u30c0\u30fc\u304c\u9577\u671f\u7684\u304b\u3064\u6301\u7d9a\u53ef\u80fd\u306a\u958b\u767a\u3092\u8a08\u753b\u3067\u304d\u308b\u3088\u3046\u306b\u652f\u63f4\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Nhiem_vu_cua_kiem_toan_noi_bo\"><\/span><b>\u5185\u90e8\u76e3\u67fb\u306e\u4efb\u52d9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u76e3\u67fb\u306e\u8077\u52d9\u306b\u306f\u4ee5\u4e0b\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u6709\u52b9\u6027\u3068\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u30c6\u30b9\u30c8\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u5831\u544a\u66f8\u3068\u904b\u7528\u30c7\u30fc\u30bf\u306e\u6b63\u78ba\u6027\u3092\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30ea\u30b9\u30af\u3068\u30a8\u30e9\u30fc\u3092\u691c\u51fa\u3057\u3001\u89e3\u6c7a\u7b56\u3092\u63d0\u6848\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7d4c\u55b6\u306e\u8a08\u753b\u3068\u958b\u767a\u6226\u7565\u3092\u30b5\u30dd\u30fc\u30c8\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u3001\u696d\u754c\u6a19\u6e96\u3001\u793e\u5185\u30dd\u30ea\u30b7\u30fc\u3078\u306e\u30d3\u30b8\u30cd\u30b9\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u78ba\u4fdd\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_lien_quan_den_kiem_toan_noi_bo\"><\/span><b>\u5185\u90e8\u76e3\u67fb\u306b\u95a2\u3059\u308b\u6cd5\u7684\u6839\u62e0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4f01\u696d\u306b\u304a\u3051\u308b\u5185\u90e8\u76e3\u67fb\u6d3b\u52d5\u306f\u3001\u900f\u660e\u6027\u3001\u6b63\u78ba\u6027\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u3001\u6cd5\u7684\u898f\u5236\u304a\u3088\u3073\u5c02\u9580\u57fa\u6e96\u306b\u57fa\u3065\u3044\u3066\u5b9f\u65bd\u3055\u308c\u307e\u3059\u3002\u6cd5\u7684\u6839\u62e0\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u30d7\u30ed\u30bb\u30b9\u306b\u6cbf\u3063\u3066\u5185\u90e8\u76e3\u67fb\u3092\u5b9f\u65bd\u3057\u3001\u6a29\u5229\u3092\u4fdd\u8b77\u3057\u3001\u7d4c\u55b6\u52b9\u7387\u3092\u5411\u4e0a\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u4ee5\u4e0b\u306f\u3001\u5185\u90e8\u76e3\u67fb\u306b\u95a2\u9023\u3059\u308b\u91cd\u8981\u306a\u6cd5\u7684\u6587\u66f8\u306e\u6982\u8981\u3067\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u5185\u90e8\u76e3\u67fb\u306b\u95a2\u3059\u308b\u6cd5\u7684\u6839\u62e0\u306e\u6982\u8981\u8868<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6cd5\u7684\u6587\u66f8 \/ \u898f\u683c<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5185\u90e8\u76e3\u67fb\u306b\u95a2\u3059\u308b\u4e3b\u306a\u5185\u5bb9<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u4f01\u696d\u306b\u3068\u3063\u3066\u306e\u30e1\u30ea\u30c3\u30c8<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u6cd5\uff08\u6539\u6b63\u304a\u3088\u3073\u88dc\u8db3\uff09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u60c5\u5831\u306e\u7ba1\u7406\u306b\u304a\u3051\u308b\u4f01\u696d\u306e\u5e33\u7c3f\u3001\u8ca1\u52d9\u5831\u544a\u3001\u4f1a\u8a08\u7fa9\u52d9\u304a\u3088\u3073\u8cac\u4efb\u306b\u95a2\u3059\u308b\u898f\u5236\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5185\u90e8\u76e3\u67fb\u304c\u6b63\u78ba\u3067\u900f\u660e\u6027\u304c\u3042\u308a\u5408\u6cd5\u7684\u306a\u8ca1\u52d9\u30c7\u30fc\u30bf\u306b\u57fa\u3065\u3044\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><a href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=100155\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u72ec\u7acb\u76e3\u67fb\u306b\u95a2\u3059\u308b\u6cd5\u5f8b<\/span><\/a><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u76e3\u67fb\u6d3b\u52d5\u3001\u76e3\u67fb\u57fa\u6e96\u3001\u76e3\u67fb\u4eba\u306e\u6a29\u5229\u3068\u7fa9\u52d9\u306b\u95a2\u3059\u308b\u898f\u5247\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4f01\u696d\u304c\u52b9\u679c\u7684\u304b\u3064\u6cd5\u7684\u306b\u6e96\u62e0\u3057\u305f\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u3092\u69cb\u7bc9\u3067\u304d\u308b\u3088\u3046\u30b5\u30dd\u30fc\u30c8\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5185\u90e8\u76e3\u67fb\u57fa\u6e96\uff08IIA \u2013 \u5185\u90e8\u76e3\u67fb\u306e\u5c02\u9580\u7684\u5b9f\u8df5\u306b\u95a2\u3059\u308b\u56fd\u969b\u57fa\u6e96\uff09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8077\u696d\u502b\u7406\u3001\u76e3\u67fb\u624b\u6cd5\u3001\u76e3\u67fb\u7d50\u679c\u306e\u8a08\u753b\u304a\u3088\u3073\u5831\u544a\u306b\u95a2\u3059\u308b\u898f\u5236\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30d3\u30b8\u30cd\u30b9\u306e\u8a55\u5224\u3092\u9ad8\u3081\u306a\u304c\u3089\u3001\u5185\u90e8\u76e3\u67fb\u304c\u5c02\u9580\u7684\u3001\u5ba2\u89b3\u7684\u3001\u304b\u3064\u52b9\u679c\u7684\u306b\u6a5f\u80fd\u3059\u308b\u3088\u3046\u652f\u63f4\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6cd5\u4ee4\u3068\u901a\u9054<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4f01\u696d\u306b\u304a\u3051\u308b\u5185\u90e8\u76e3\u67fb\u306e\u7d44\u7e54\u3068\u5b9f\u65bd\u306b\u95a2\u9023\u3059\u308b\u898f\u5236\u306e\u8a73\u7d30\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4f01\u696d\u304c\u898f\u5236\u306b\u5f93\u3063\u3066\u5185\u90e8\u76e3\u67fb\u3092\u5b9f\u65bd\u3057\u3001\u6cd5\u7684\u30ea\u30b9\u30af\u3092\u8efd\u6e1b\u3057\u3001\u7d4c\u55b6\u52b9\u7387\u3092\u5411\u4e0a\u3055\u305b\u308b\u3053\u3068\u3092\u652f\u63f4\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Chuc_nang_cua_kiem_toan_noi_bo_trong_doanh_nghiep\"><\/span><b>\u30d3\u30b8\u30cd\u30b9\u306b\u304a\u3051\u308b\u5185\u90e8\u76e3\u67fb\u306e\u6a5f\u80fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u76e3\u67fb\u306f\u591a\u304f\u306e\u91cd\u8981\u306a\u6a5f\u80fd\u3092\u679c\u305f\u3057\u3001\u8cc7\u7523\u306e\u4fdd\u8b77\u3001\u52b9\u7387\u6027\u306e\u5411\u4e0a\u3001\u4f01\u696d\u306e\u4ed8\u52a0\u4fa1\u5024\u306e\u5275\u9020\u306b\u8ca2\u732e\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chuc_nang_danh_gia_rui_ro\"><\/span><b>\u30ea\u30b9\u30af\u8a55\u4fa1\u6a5f\u80fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30ea\u30b9\u30af\u8a55\u4fa1\u6a5f\u80fd\u306f\u3001\u4f01\u696d\u304c\u8ca1\u52d9\u6d3b\u52d5\u3001\u696d\u52d9\u904b\u55b6\u3001\u6cd5\u4ee4\u9075\u5b88\u3001\u6295\u8cc7\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u304a\u3051\u308b\u6f5c\u5728\u7684\u306a\u30ea\u30b9\u30af\u3092\u7279\u5b9a\u3057\u3001\u8a55\u4fa1\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u5185\u90e8\u76e3\u67fb\u306f\u3001\u5831\u544a\u66f8\u3001\u5e33\u7c3f\u3001\u624b\u7d9a\u304d\u306e\u5206\u6790\u3092\u901a\u3058\u3066\u3001\u640d\u5931\u306b\u3064\u306a\u304c\u308b\u53ef\u80fd\u6027\u306e\u3042\u308b\u5f31\u70b9\u3001\u30ae\u30e3\u30c3\u30d7\u3001\u30ea\u30b9\u30af\u3092\u7279\u5b9a\u3057\u3001\u4f01\u696d\u304c\u30ea\u30b9\u30af\u3092\u4e88\u9632\u30fb\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u305f\u3081\u306e\u7a4d\u6975\u7684\u306a\u8a08\u753b\u3092\u7acb\u3066\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chuc_nang_kiem_soat\"><\/span><b>\u5236\u5fa1\u6a5f\u80fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7d71\u5236\u6a5f\u80fd\u306f\u3001\u696d\u52d9\u624b\u9806\u3001\u30b3\u30b9\u30c8\u7ba1\u7406\u3001\u8cc7\u7523\u7ba1\u7406\u3092\u542b\u3080\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u8a55\u4fa1\u3068\u76e3\u8996\u306b\u91cd\u70b9\u3092\u7f6e\u3044\u3066\u3044\u307e\u3059\u3002\u5185\u90e8\u76e3\u67fb\u3092\u901a\u3058\u3066\u3001\u4f01\u696d\u306f\u3059\u3079\u3066\u306e\u30d7\u30ed\u30bb\u30b9\u304c\u6a19\u6e96\u306b\u5f93\u3063\u3066\u5b9f\u884c\u3055\u308c\u3001\u793e\u5185\u30dd\u30ea\u30b7\u30fc\u3068\u6cd5\u4ee4\u3092\u9075\u5b88\u3057\u3001\u30a8\u30e9\u30fc\u3001\u4e0d\u6b63\u884c\u70ba\u3001\u8cc7\u7523\u306e\u640d\u5931\u3092\u9632\u6b62\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chuc_nang_tu_van_va_ho_tro\"><\/span><b>\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u304a\u3088\u3073\u30b5\u30dd\u30fc\u30c8\u6a5f\u80fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_4029\" aria-describedby=\"caption-attachment-4029\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4029\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Chuc-nang-cua-kiem-toan-noi-bo-trong-doanh-nghiep.png\" alt=\"Ch\u1ee9c n\u0103ng c\u1ee7a ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 trong doanh nghi\u1ec7p\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Chuc-nang-cua-kiem-toan-noi-bo-trong-doanh-nghiep.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Chuc-nang-cua-kiem-toan-noi-bo-trong-doanh-nghiep-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Chuc-nang-cua-kiem-toan-noi-bo-trong-doanh-nghiep-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Chuc-nang-cua-kiem-toan-noi-bo-trong-doanh-nghiep-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Chuc-nang-cua-kiem-toan-noi-bo-trong-doanh-nghiep-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4029\" class=\"wp-caption-text\">\u30d3\u30b8\u30cd\u30b9\u306b\u304a\u3051\u308b\u5185\u90e8\u76e3\u67fb\u306e\u6a5f\u80fd<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u76e3\u67fb\u306f\u3001\u8a55\u4fa1\u3068\u7d71\u5236\u306b\u52a0\u3048\u3001\u30a2\u30c9\u30d0\u30a4\u30b6\u30ea\u30fc\u304a\u3088\u3073\u30b5\u30dd\u30fc\u30c8\u6a5f\u80fd\u3092\u901a\u3058\u3066\u3001\u4f01\u696d\u306e\u30d7\u30ed\u30bb\u30b9\u3001\u30dd\u30ea\u30b7\u30fc\u3001\u304a\u3088\u3073\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u306e\u6539\u5584\u3092\u652f\u63f4\u3057\u307e\u3059\u3002\u30ea\u30b9\u30af\u5206\u6790\u3068\u696d\u52d9\u52b9\u7387\u306b\u57fa\u3065\u304d\u3001\u30ea\u30bd\u30fc\u30b9\u306e\u6700\u9069\u5316\u3001\u751f\u7523\u6027\u306e\u5411\u4e0a\u3001\u30b3\u30b9\u30c8\u524a\u6e1b\u306e\u305f\u3081\u306e\u5b9f\u8df5\u7684\u306a\u63d0\u8a00\u3092\u63d0\u4f9b\u3057\u3001\u4f01\u696d\u306b\u4ed8\u52a0\u4fa1\u5024\u3092\u3082\u305f\u3089\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chuc_nang_giam_sat\"><\/span><b>\u76e3\u8996\u6a5f\u80fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u6a5f\u80fd\u306f\u3001\u5185\u90e8\u76e3\u67fb\u306e\u63a8\u5968\u4e8b\u9805\u304c\u5b8c\u5168\u304b\u3064\u52b9\u679c\u7684\u306b\u5b9f\u65bd\u3055\u308c\u308b\u3053\u3068\u3092\u4fdd\u8a3c\u3057\u307e\u3059\u3002\u9032\u6357\u72b6\u6cc1\u3092\u8ffd\u8de1\u3057\u3001\u7d50\u679c\u3092\u8a55\u4fa1\u3057\u3001\u7d4c\u55b6\u9663\u306b\u76f4\u63a5\u5831\u544a\u3059\u308b\u3053\u3068\u3067\u3001\u5185\u90e8\u76e3\u67fb\u306f\u4f01\u696d\u306e\u7d99\u7d9a\u7684\u306a\u30d7\u30ed\u30bb\u30b9\u6539\u5584\u3001\u696d\u52d9\u52b9\u7387\u306e\u5411\u4e0a\u3001\u305d\u3057\u3066\u5e02\u5834\u7af6\u4e89\u529b\u306e\u5411\u4e0a\u3092\u652f\u63f4\u3057\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nguyen_tac_kiem_toan_noi_bo\"><\/span><b>\u5185\u90e8\u76e3\u67fb\u306e\u539f\u5247<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u00a0\u5185\u90e8\u76e3\u67fb\u306f\u3001\u6b63\u78ba\u6027\u3001\u5ba2\u89b3\u6027\u3001\u52b9\u7387\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u57fa\u672c\u539f\u5247\u3092\u9075\u5b88\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u5c02\u9580\u7684\u306a\u6d3b\u52d5\u3067\u3059\u3002\u4e3b\u306a\u539f\u5247\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doc_lap_va_khach_quan\"><\/span><b>\u72ec\u7acb\u6027\u3068\u5ba2\u89b3\u6027<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u76e3\u67fb\u306e\u6700\u3082\u91cd\u8981\u306a\u539f\u5247\u306e\u4e00\u3064\u306f\u72ec\u7acb\u6027\u3067\u3059\u3002\u5185\u90e8\u76e3\u67fb\u54e1\u306f\u3001\u76e3\u67fb\u5bfe\u8c61\u3068\u306a\u308b\u90e8\u9580\u3084\u500b\u4eba\u306e\u5f71\u97ff\u3092\u53d7\u3051\u305a\u3001\u5ba2\u89b3\u7684\u306b\u696d\u52d9\u3092\u9042\u884c\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u76e3\u67fb\u7d50\u679c\u306f\u4e8b\u696d\u306e\u5b9f\u614b\u3092\u8aa0\u5b9f\u306b\u53cd\u6620\u3057\u3001\u30ea\u30fc\u30c0\u30fc\u306e\u610f\u601d\u6c7a\u5b9a\u306b\u304a\u3051\u308b\u4fe1\u983c\u6027\u3092\u9ad8\u3081\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tinh_chuyen_nghiep\"><\/span><b>\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30ea\u30ba\u30e0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u76e3\u67fb\u306f\u3001\u5c02\u9580\u7684\u306a\u8cc7\u683c\u3001\u5c02\u9580\u30b9\u30ad\u30eb\u3001\u305d\u3057\u3066\u5185\u90e8\u76e3\u67fb\u57fa\u6e96\u306e\u7406\u89e3\u3092\u5099\u3048\u305f\u4eba\u6750\u306b\u3088\u3063\u3066\u5b9f\u65bd\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u5c02\u9580\u6027\u306f\u3001\u8a55\u4fa1\u3001\u691c\u67fb\u3001\u305d\u3057\u3066\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306e\u30d7\u30ed\u30bb\u30b9\u304c\u6b63\u78ba\u3001\u8ad6\u7406\u7684\u304b\u3064\u52b9\u679c\u7684\u306b\u5b9f\u65bd\u3055\u308c\u308b\u3053\u3068\u3092\u4fdd\u8a3c\u3057\u3001\u30d3\u30b8\u30cd\u30b9\u306b\u771f\u306e\u4fa1\u5024\u3092\u3082\u305f\u3089\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bao_mat_thong_tin\"><\/span><b>\u60c5\u5831\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_4033\" aria-describedby=\"caption-attachment-4033\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4033\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nguyen-tac-kiem-toan-noi-bo.png\" alt=\"Nguy\u00ean t\u1eafc ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nguyen-tac-kiem-toan-noi-bo.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nguyen-tac-kiem-toan-noi-bo-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nguyen-tac-kiem-toan-noi-bo-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nguyen-tac-kiem-toan-noi-bo-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nguyen-tac-kiem-toan-noi-bo-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4033\" class=\"wp-caption-text\">\u5185\u90e8\u76e3\u67fb\u306e\u539f\u5247<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u5b88\u79d8\u7fa9\u52d9\u306e\u539f\u5247\u306b\u3088\u308a\u3001\u5185\u90e8\u76e3\u67fb\u54e1\u306f\u4f01\u696d\u306e\u6a5f\u5bc6\u60c5\u5831\u3092\u79d8\u5bc6\u306b\u4fdd\u3064\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u4e2d\u306e\u3059\u3079\u3066\u306e\u30c7\u30fc\u30bf\u3001\u5831\u544a\u66f8\u3001\u304a\u3088\u3073\u8abf\u67fb\u7d50\u679c\u306f\u3001\u6a29\u9650\u306e\u3042\u308b\u62c5\u5f53\u8005\u3068\u306e\u307f\u5171\u6709\u3055\u308c\u3001\u60c5\u5831\u6f0f\u6d29\u3084\u60aa\u7528\u306e\u30ea\u30b9\u30af\u3092\u56de\u907f\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tuan_thu_chuan_muc_quoc_te\"><\/span><b>\u56fd\u969b\u57fa\u6e96\u306b\u6e96\u62e0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u76e3\u67fb\u306f\u3001\u5185\u90e8\u76e3\u67fb\u4eba\u5354\u4f1a\uff08IIA\uff09\u304c\u767a\u884c\u3059\u308b\u56fd\u969b\u57fa\u6e96\u306b\u6e96\u62e0\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306b\u306f\u3001\u8077\u696d\u502b\u7406\u3001\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u3001\u7d50\u679c\u5831\u544a\u306b\u95a2\u3059\u308b\u898f\u5236\u304c\u542b\u307e\u308c\u307e\u3059\u3002\u56fd\u969b\u57fa\u6e96\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u900f\u660e\u6027\u3092\u78ba\u4fdd\u3057\u3001\u5c02\u9580\u7684\u4fa1\u5024\u3092\u9ad8\u3081\u3001\u30ac\u30d0\u30ca\u30f3\u30b9\u306b\u304a\u3051\u308b\u8a55\u5224\u3092\u9ad8\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_kiem_toan_noi_bo\"><\/span><b>\u5185\u90e8\u76e3\u67fb\u79d1\u76ee<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3044\u3066\u3001\u4f01\u696d\u306f\u5305\u62ec\u7684\u304b\u3064\u52b9\u679c\u7684\u306a\u8a55\u4fa1\u7bc4\u56f2\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u3001\u76e3\u67fb\u5bfe\u8c61\u3092\u660e\u78ba\u306b\u7279\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u5bfe\u8c61\u306b\u306f\u3001\u90e8\u9580\u3084\u6a5f\u80fd\u5358\u4f4d\u3060\u3051\u3067\u306a\u304f\u3001\u4f01\u696d\u306e\u30d7\u30ed\u30bb\u30b9\u3001\u30b7\u30b9\u30c6\u30e0\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3001\u8cc7\u7523\u306b\u95a2\u9023\u3059\u308b\u3082\u306e\u3082\u542b\u307e\u308c\u307e\u3059\u3002\u5404\u5bfe\u8c61\u3092\u5206\u985e\u30fb\u8a55\u4fa1\u3059\u308b\u3053\u3068\u3067\u3001\u5185\u90e8\u76e3\u67fb\u306f\u5f31\u70b9\u3092\u7279\u5b9a\u3057\u3001\u30ea\u30b9\u30af\u3092\u52b9\u679c\u7684\u306b\u7ba1\u7406\u3057\u3001\u30ea\u30fc\u30c0\u30fc\u304c\u6b63\u78ba\u306a\u610f\u601d\u6c7a\u5b9a\u3092\u884c\u3046\u306e\u3092\u652f\u63f4\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002 <\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u306f\u3001\u5185\u90e8\u76e3\u67fb\u306e\u76ee\u7684\u3001\u76ee\u6a19\u3001\u304a\u3088\u3073\u4f01\u696d\u306b\u3068\u3063\u3066\u306e\u5177\u4f53\u7684\u306a\u30e1\u30ea\u30c3\u30c8\u3092\u307e\u3068\u3081\u305f\u8868\u3067\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u5185\u90e8\u76e3\u67fb\u9805\u76ee\u306e\u6982\u8981\u8868<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u5185\u90e8\u76e3\u67fb\u79d1\u76ee<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u76e3\u67fb\u5185\u5bb9\/\u76ee\u7684<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u4f01\u696d\u306b\u3068\u3063\u3066\u306e\u30e1\u30ea\u30c3\u30c8<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u90e8\u9580\u3068\u8ab2<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u3001\u4eba\u4e8b\u3001\u751f\u7523\u3001\u30de\u30fc\u30b1\u30c6\u30a3\u30f3\u30b0\u3001\u55b6\u696d\u306a\u3069\u3001\u696d\u52d9\u52b9\u7387\u3068\u30d7\u30ed\u30bb\u30b9\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u30c1\u30a7\u30c3\u30af\u3057\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u793e\u5185\u30dd\u30ea\u30b7\u30fc\u306e\u9075\u5b88\u3092\u78ba\u4fdd\u3057\u3001\u4f5c\u696d\u52b9\u7387\u3092\u5411\u4e0a\u3055\u305b\u3001\u30ea\u30b9\u30af\u3092\u8efd\u6e1b\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30d7\u30ed\u30bb\u30b9\u3068\u30b7\u30b9\u30c6\u30e0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u904b\u7528\u624b\u9806\u3001\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u3001\u8ca1\u52d9\u7ba1\u7406\u3001\u60c5\u5831\u6280\u8853\u3092\u30ec\u30d3\u30e5\u30fc\u3057\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8106\u5f31\u6027\u3092\u691c\u51fa\u3057\u3001\u30d7\u30ed\u30bb\u30b9\u3092\u6539\u5584\u3057\u3001\u904b\u7528\u3092\u6700\u9069\u5316\u3057\u3001\u30ea\u30b9\u30af\u3092\u8efd\u6e1b\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3068\u6d3b\u52d5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6295\u8cc7\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3001\u751f\u7523\u5c55\u958b\u3001\u5177\u4f53\u7684\u306a\u6d3b\u52d5\u306a\u3069\u3092\u542b\u307f\u307e\u3059\u3002\u9032\u6357\u72b6\u6cc1\u3001\u30b3\u30b9\u30c8\u3001\u52b9\u7387\u6027\u3001\u30ea\u30b9\u30af\u3092\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u304c\u76ee\u6a19\u3092\u9054\u6210\u3057\u3001\u4e88\u7b97\u3092\u9075\u5b88\u3057\u3001\u7ba1\u7406\u52b9\u7387\u3092\u5411\u4e0a\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8cc7\u7523\u3068\u30ea\u30bd\u30fc\u30b9<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8cc7\u7523\u3001\u4e88\u7b97\u3001\u4f01\u696d\u30ea\u30bd\u30fc\u30b9\u306e\u7ba1\u7406\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8cc7\u7523\u3092\u4fdd\u8b77\u3057\u3001\u30ea\u30bd\u30fc\u30b9\u3092\u52b9\u7387\u7684\u306b\u4f7f\u7528\u3057\u3001\u6b63\u78ba\u306a\u610f\u601d\u6c7a\u5b9a\u3092\u30b5\u30dd\u30fc\u30c8\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_kiem_toan_noi_bo\"><\/span><b>\u5185\u90e8\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u76e3\u67fb\u306f\u3001\u6b63\u78ba\u6027\u3001\u5ba2\u89b3\u6027\u3001\u305d\u3057\u3066\u52b9\u679c\u7684\u306a\u7d50\u679c\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u3001\u4f53\u7cfb\u7684\u306a\u30d7\u30ed\u30bb\u30b9\u306b\u5f93\u3063\u3066\u5b9f\u65bd\u3055\u308c\u308b\u5c02\u9580\u7684\u306a\u6d3b\u52d5\u3067\u3059\u3002\u5185\u90e8\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306f\u901a\u5e38\u3001\u4ee5\u4e0b\u306e\u57fa\u672c\u7684\u306a\u30b9\u30c6\u30c3\u30d7\u3067\u69cb\u6210\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lap_ke_hoach_kiem_toan\"><\/span><b>\u76e3\u67fb\u8a08\u753b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u30d5\u30a7\u30fc\u30ba\u3067\u306f\u3001\u76e3\u67fb\u6d3b\u52d5\u306e\u76ee\u7684\u3001\u7bc4\u56f2\u3001\u8a55\u4fa1\u57fa\u6e96\u3092\u6c7a\u5b9a\u3057\u307e\u3059\u3002\u5185\u90e8\u76e3\u67fb\u306f\u30ea\u30b9\u30af\u5206\u6790\u3092\u5b9f\u65bd\u3057\u3001\u91cd\u70b9\u7684\u306b\u53d6\u308a\u7d44\u3080\u3079\u304d\u9818\u57df\u3092\u7279\u5b9a\u3057\u3001\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3092\u7b56\u5b9a\u3057\u3001\u62c5\u5f53\u8005\u3092\u5272\u308a\u5f53\u3066\u307e\u3059\u3002\u8a73\u7d30\u306a\u8a08\u753b\u306f\u3001\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u3092\u4f53\u7cfb\u7684\u306b\u9032\u3081\u3001\u6642\u9593\u3068\u30ea\u30bd\u30fc\u30b9\u3092\u7bc0\u7d04\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thu_thap_thong_tin\"><\/span><b>\u60c5\u5831\u53ce\u96c6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u30b9\u30c6\u30c3\u30d7\u3067\u306f\u3001\u5185\u90e8\u76e3\u67fb\u306f\u3001\u76e3\u67fb\u5bfe\u8c61\u306e\u90e8\u9580\u3001\u30d7\u30ed\u30bb\u30b9\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3001\u307e\u305f\u306f\u30b7\u30b9\u30c6\u30e0\u306b\u95a2\u9023\u3059\u308b\u30c7\u30fc\u30bf\u3001\u30ec\u30dd\u30fc\u30c8\u3001\u6587\u66f8\u3001\u304a\u3088\u3073\u60c5\u5831\u3092\u53ce\u96c6\u3057\u307e\u3059\u3002\u540c\u6642\u306b\u3001\u62c5\u5f53\u8005\u3078\u306e\u30a4\u30f3\u30bf\u30d3\u30e5\u30fc\u3001\u73fe\u5834\u89b3\u5bdf\u3001\u8a18\u9332\u78ba\u8a8d\u306a\u3069\u3092\u901a\u3058\u3066\u3001\u76e3\u67fb\u4eba\u306f\u696d\u52d9\u3068\u6f5c\u5728\u7684\u306a\u30ea\u30b9\u30af\u3092\u5305\u62ec\u7684\u306b\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Danh_gia_va_kiem_tra\"><\/span><b>\u8a55\u4fa1\u3068\u30c6\u30b9\u30c8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u76e3\u67fb\u306f\u3001\u30d7\u30ed\u30bb\u30b9\u3001\u5236\u5fa1\u30b7\u30b9\u30c6\u30e0\u3001\u304a\u3088\u3073\u53ce\u96c6\u3055\u308c\u305f\u30c7\u30fc\u30bf\u306e\u5206\u6790\u3068\u8a55\u4fa1\u3092\u884c\u3044\u307e\u3059\u3002\u305d\u306e\u76ee\u7684\u306f\u3001\u30a8\u30e9\u30fc\u3001\u5f31\u70b9\u3001\u6f5c\u5728\u7684\u306a\u30ea\u30b9\u30af\u3092\u691c\u51fa\u3057\u3001\u696d\u52d9\u306e\u6709\u52b9\u6027\u3068\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u8a55\u4fa1\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u3053\u306e\u30b9\u30c6\u30c3\u30d7\u306e\u7d50\u679c\u306f\u3001\u6539\u5584\u7b56\u3068\u4e88\u9632\u63aa\u7f6e\u306b\u95a2\u3059\u308b\u63d0\u8a00\u3092\u884c\u3046\u305f\u3081\u306e\u57fa\u790e\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bao_cao_ket_qua_kiem_toan\"><\/span><b>\u76e3\u67fb\u5831\u544a\u66f8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8a55\u4fa1\u5f8c\u3001\u5185\u90e8\u76e3\u67fb\u54e1\u306f\u8a73\u7d30\u306a\u5831\u544a\u66f8\u3092\u4f5c\u6210\u3057\u3001\u8abf\u67fb\u7d50\u679c\u3001\u30ea\u30b9\u30af\u8a55\u4fa1\u3001\u6539\u5584\u7b56\u3092\u63d0\u6848\u3057\u307e\u3059\u3002\u3053\u306e\u5831\u544a\u66f8\u306f\u7d4c\u55b6\u9663\u3068\u95a2\u9023\u90e8\u9580\u306b\u9001\u4ed8\u3055\u308c\u3001\u73fe\u72b6\u628a\u63e1\u3068\u8fc5\u901f\u306a\u610f\u601d\u6c7a\u5b9a\u3092\u652f\u63f4\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Theo_doi_va_giam_sat\"><\/span><b>\u76e3\u8996\u3068\u76e3\u7763<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30d7\u30ed\u30bb\u30b9\u306e\u6700\u7d42\u30b9\u30c6\u30c3\u30d7\u306f\u3001\u76e3\u67fb\u52e7\u544a\u306e\u5b9f\u65bd\u72b6\u6cc1\u3092\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u5185\u90e8\u76e3\u67fb\u306f\u6539\u5584\u7b56\u306e\u6709\u52b9\u6027\u3092\u8a55\u4fa1\u3057\u3001\u5bfe\u7b56\u304c\u5b9f\u65bd\u3055\u308c\u3001\u671f\u5f85\u901a\u308a\u306e\u7d50\u679c\u304c\u5f97\u3089\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u306f\u3001\u4f01\u696d\u304c\u7d99\u7d9a\u7684\u306a\u6539\u5584\u3092\u5b9f\u73fe\u3057\u3001\u696d\u52d9\u52b9\u7387\u3092\u5411\u4e0a\u3055\u305b\u3001\u30ea\u30b9\u30af\u3092\u7ba1\u7406\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cong_cu_va_phuong_phap_kiem_toan_noi_bo\"><\/span><b>\u5185\u90e8\u76e3\u67fb\u30c4\u30fc\u30eb\u3068\u65b9\u6cd5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u76e3\u67fb\u3092\u6b63\u78ba\u304b\u3064\u52b9\u679c\u7684\u306b\u5b9f\u65bd\u3059\u308b\u306b\u306f\u3001\u4f01\u696d\u306f\u5c02\u9580\u7684\u306a\u30c4\u30fc\u30eb\u3068\u624b\u6cd5\u3092\u9023\u643a\u3057\u3066\u6d3b\u7528\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u9069\u5207\u306a\u30c4\u30fc\u30eb\u3068\u624b\u6cd5\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u30ea\u30b9\u30af\u3084\u30a8\u30e9\u30fc\u306e\u691c\u51fa\u306b\u5f79\u7acb\u3064\u3060\u3051\u3067\u306a\u304f\u3001\u696d\u52d9\u52b9\u7387\u306e\u5411\u4e0a\u3001\u30ea\u30bd\u30fc\u30b9\u306e\u6700\u9069\u5316\u3001\u7d4c\u55b6\u9663\u306b\u3088\u308b\u6b63\u78ba\u306a\u610f\u601d\u6c7a\u5b9a\u306e\u30b5\u30dd\u30fc\u30c8\u306b\u3082\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cong_cu_kiem_toan_noi_bo\"><\/span><b>\u5185\u90e8\u76e3\u67fb\u30c4\u30fc\u30eb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u52b9\u679c\u7684\u306a\u5185\u90e8\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u306b\u306f\u3001\u4f01\u696d\u306f\u30c7\u30fc\u30bf\u3092\u6b63\u78ba\u306b\u53ce\u96c6\u3001\u5206\u6790\u3001\u8a55\u4fa1\u3059\u308b\u305f\u3081\u306e\u5c02\u9580\u7684\u306a\u30c4\u30fc\u30eb\u3092\u4f7f\u7528\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u30c4\u30fc\u30eb\u306f\u3001\u30a8\u30e9\u30fc\u3084\u4e0d\u6b63\u884c\u70ba\u306e\u691c\u51fa\u306b\u5f79\u7acb\u3064\u3060\u3051\u3067\u306a\u304f\u3001\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306e\u53b3\u5bc6\u306a\u7ba1\u7406\u3068\u900f\u660e\u6027\u306e\u78ba\u4fdd\u306b\u3082\u5f79\u7acb\u3061\u307e\u3059\u3002\u4ee5\u4e0b\u306f\u3001\u5185\u90e8\u76e3\u67fb\u3067\u3088\u304f\u4f7f\u7528\u3055\u308c\u308b\u91cd\u8981\u306a\u30c4\u30fc\u30eb\u3067\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u5831\u544a\u66f8\u304a\u3088\u3073\u6587\u66f8\uff1a\u5e33\u7c3f\u3001\u8ca1\u52d9\u5831\u544a\u66f8\u3001\u5951\u7d04\u66f8\u3001\u8acb\u6c42\u66f8\u3001\u652f\u6255\u4f1d\u7968\u3001\u304a\u3088\u3073\u95a2\u9023\u6587\u66f8\u3092\u542b\u307f\u307e\u3059\u3002\u3053\u308c\u3089\u306f\u3001\u5185\u90e8\u76e3\u67fb\u304c\u8ca1\u52d9\u60c5\u5831\u306e\u6b63\u78ba\u6027\u3068\u900f\u660e\u6027\u3092\u5206\u6790\u3001\u6bd4\u8f03\u3001\u8a55\u4fa1\u3059\u308b\u305f\u3081\u306e\u4e3b\u8981\u306a\u30c7\u30fc\u30bf\u30bd\u30fc\u30b9\u3067\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u76e3\u67fb\u304a\u3088\u3073\u30c7\u30fc\u30bf\u7ba1\u7406\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2: \u30c7\u30b8\u30bf\u30eb \u30c4\u30fc\u30eb\u306f\u3001\u76e3\u67fb\u4eba\u304c\u30d3\u30c3\u30b0 \u30c7\u30fc\u30bf\u3092\u8ffd\u8de1\u304a\u3088\u3073\u5206\u6790\u3057\u3001\u30a8\u30e9\u30fc\u3084\u4e0d\u6b63\u884c\u70ba\u3092\u691c\u51fa\u3057\u3001\u5305\u62ec\u7684\u306a\u30ec\u30dd\u30fc\u30c8\u3092\u8fc5\u901f\u304b\u3064\u900f\u660e\u6027\u3068\u4f53\u7cfb\u6027\u3092\u6301\u3063\u3066\u751f\u6210\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u3068\u8a55\u4fa1\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\uff1a\u5b9f\u969b\u306e\u6d3b\u52d5\u3092\u6a19\u6e96\u624b\u9806\u3084\u793e\u5185\u30dd\u30ea\u30b7\u30fc\u3068\u6bd4\u8f03\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u5185\u90e8\u76e3\u67fb\u306f\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u306b\u5f93\u3063\u3066\u30c1\u30a7\u30c3\u30af\u3092\u5b9f\u65bd\u3057\u3001\u91cd\u8981\u306a\u9805\u76ee\u3092\u898b\u843d\u3068\u3057\u304c\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30ea\u30b9\u30af\u5206\u6790\u30c4\u30fc\u30eb\uff1a\u91cd\u8981\u306a\u9818\u57df\u3092\u7279\u5b9a\u3057\u3001\u30ea\u30b9\u30af\u30ec\u30d9\u30eb\u3092\u8a55\u4fa1\u3057\u3001\u9ad8\u30ea\u30b9\u30af\u9818\u57df\u306e\u76e3\u67fb\u3092\u512a\u5148\u9806\u4f4d\u4ed8\u3051\u3059\u308b\u305f\u3081\u306b\u4f7f\u7528\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u76e3\u67fb\u30ea\u30bd\u30fc\u30b9\u3092\u6700\u9069\u5316\u3057\u3001\u6700\u3082\u91cd\u8981\u306a\u554f\u984c\u306b\u96c6\u4e2d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Phuong_phap_kiem_toan_noi_bo\"><\/span><b>\u5185\u90e8\u76e3\u67fb\u306e\u65b9\u6cd5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u76e3\u67fb\u3092\u52b9\u679c\u7684\u306b\u5b9f\u65bd\u3059\u308b\u306b\u306f\u3001\u5c02\u9580\u7684\u306a\u76e3\u67fb\u624b\u6cd5\u306e\u9069\u7528\u304c\u6975\u3081\u3066\u91cd\u8981\u3067\u3059\u3002\u3053\u308c\u3089\u306e\u624b\u6cd5\u306f\u3001\u76e3\u67fb\u4eba\u304c\u30a8\u30e9\u30fc\u3084\u30ea\u30b9\u30af\u3092\u6b63\u78ba\u306b\u8a55\u4fa1\u30fb\u691c\u51fa\u3057\u3001\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306e\u5ba2\u89b3\u6027\u3001\u900f\u660e\u6027\u3001\u4f53\u7cfb\u6027\u3092\u78ba\u4fdd\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u4ee5\u4e0b\u306f\u3001\u4f01\u696d\u3067\u4e00\u822c\u7684\u306b\u9069\u7528\u3055\u308c\u3066\u3044\u308b\u5185\u90e8\u76e3\u67fb\u624b\u6cd5\u3067\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4030\" aria-describedby=\"caption-attachment-4030\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4030\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cong-cu-va-phuong-phap-kiem-toan-noi-bo.png\" alt=\"C\u00f4ng c\u1ee5 v\u00e0 ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cong-cu-va-phuong-phap-kiem-toan-noi-bo.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cong-cu-va-phuong-phap-kiem-toan-noi-bo-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cong-cu-va-phuong-phap-kiem-toan-noi-bo-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cong-cu-va-phuong-phap-kiem-toan-noi-bo-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cong-cu-va-phuong-phap-kiem-toan-noi-bo-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4030\" class=\"wp-caption-text\">\u5185\u90e8\u76e3\u67fb\u30c4\u30fc\u30eb\u3068\u65b9\u6cd5<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8a18\u9332\u30fb\u6587\u66f8\u306e\u7167\u5408\u65b9\u6cd5\uff1a\u5e33\u7c3f\u60c5\u5831\u3068\u5b9f\u969b\u306e\u6587\u66f8\u60c5\u5831\u3092\u6bd4\u8f03\u30fb\u691c\u8a3c\u3057\u3001\u8aa4\u308a\u3001\u9055\u53cd\u3001\u4e0d\u4e00\u81f4\u3092\u691c\u51fa\u3057\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u5185\u90e8\u76e3\u67fb\u4eba\u304c\u8ca1\u52d9\u72b6\u6cc1\u3068\u4e8b\u696d\u904b\u55b6\u3092\u7406\u89e3\u3059\u308b\u4e0a\u3067\u3001\u57fa\u672c\u7684\u3067\u3042\u308a\u306a\u304c\u3089\u91cd\u8981\u306a\u65b9\u6cd5\u3067\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5206\u6790\u30fb\u8a55\u4fa1\u65b9\u6cd5\uff1a\u30c7\u30fc\u30bf\u3001\u30b0\u30e9\u30d5\u3001\u8ca1\u52d9\u6307\u6a19\u3092\u7528\u3044\u3066\u696d\u52d9\u52b9\u7387\u3092\u8a55\u4fa1\u3057\u3001\u5f31\u70b9\u3084\u6f5c\u5728\u7684\u306a\u30ea\u30b9\u30af\u3092\u7279\u5b9a\u3057\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u5185\u90e8\u76e3\u67fb\u306f\u30d7\u30ed\u30bb\u30b9\u6539\u5584\u3068\u7d4c\u55b6\u52b9\u7387\u5411\u4e0a\u306e\u305f\u3081\u306e\u63d0\u8a00\u3092\u884c\u3046\u305f\u3081\u306e\u57fa\u76e4\u3092\u69cb\u7bc9\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u89b3\u5bdf\u30fb\u30a4\u30f3\u30bf\u30d3\u30e5\u30fc\u65b9\u5f0f\uff1a\u5b9f\u969b\u306e\u30d7\u30ed\u30bb\u30b9\u3092\u76e3\u8996\u3057\u3001\u62c5\u5f53\u8005\u3068\u76f4\u63a5\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u3092\u3068\u308b\u3053\u3068\u3067\u3001\u5b9f\u969b\u306e\u696d\u52d9\u3092\u7406\u89e3\u3057\u3001\u60c5\u5831\u3092\u691c\u8a3c\u3057\u307e\u3059\u3002\u3053\u306e\u65b9\u6cd5\u306f\u3001\u5185\u90e8\u76e3\u67fb\u306b\u304a\u3044\u3066\u3001\u7d19\u306e\u6587\u66f8\u306b\u306f\u8a18\u8f09\u3055\u308c\u3066\u3044\u306a\u3044\u554f\u984c\u3092\u767a\u898b\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30ea\u30b9\u30af\u30d9\u30fc\u30b9\u306e\u76e3\u67fb: \u30ea\u30b9\u30af\u306e\u9ad8\u3044\u9818\u57df\u306b\u76e3\u67fb\u3092\u96c6\u4e2d\u3057\u3001\u30ea\u30bd\u30fc\u30b9\u3092\u52b9\u679c\u7684\u306b\u4f7f\u7528\u3057\u3001\u91cd\u8981\u306a\u554f\u984c\u3092\u691c\u51fa\u3057\u3001\u6f5c\u5728\u7684\u306a\u30ea\u30b9\u30af\u304b\u3089\u30d3\u30b8\u30cd\u30b9\u3092\u4fdd\u8b77\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b9a\u671f\u76e3\u67fb\u3068\u30a2\u30c9\u30db\u30c3\u30af\u76e3\u67fb: \u5b9a\u671f\u76e3\u67fb\u3067\u306f\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u3092\u7d99\u7d9a\u7684\u306b\u8a55\u4fa1\u3057\u307e\u3059\u304c\u3001\u30a2\u30c9\u30db\u30c3\u30af\u76e3\u67fb\u306f\u30a8\u30e9\u30fc\u3084\u7279\u5b9a\u306e\u30ea\u30b9\u30af\u304c\u7591\u308f\u308c\u308b\u5834\u5408\u306b\u5b9f\u65bd\u3055\u308c\u3001\u5185\u90e8\u76e3\u67fb\u304c\u91cd\u5927\u306a\u554f\u984c\u3092\u7a4d\u6975\u7684\u306b\u691c\u51fa\u3057\u3066\u5bfe\u51e6\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Dich_vu_kiem_toan_noi_bo_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>MAN\u306e\u5185\u90e8\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9 \u2013 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5404\u4f01\u696d\u306b\u304a\u3044\u3066\u3001\u5185\u90e8\u76e3\u67fb\u306e\u5b9f\u65bd\u306f\u3001\u6d3b\u52d5\u306e\u76e3\u8996\u30fb\u8a55\u4fa1\u306b\u5f79\u7acb\u3064\u3060\u3051\u3067\u306a\u304f\u3001\u7d4c\u55b6\u52b9\u7387\u306e\u5411\u4e0a\u3001\u30d7\u30ed\u30bb\u30b9\u306e\u6700\u9069\u5316\u3001\u30ea\u30b9\u30af\u306e\u6700\u5c0f\u5316\u306b\u3082\u5f79\u7acb\u3061\u307e\u3059\u3002MAN \u2013 Master Accountant Network\u306f\u3001\u30ea\u30b9\u30af\u8a55\u4fa1\u3001\u30d7\u30ed\u30bb\u30b9\u7ba1\u7406\u3001\u6539\u5584\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3001\u305d\u3057\u3066\u7d50\u679c\u306e\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u306b\u91cd\u70b9\u3092\u7f6e\u3044\u305f\u5305\u62ec\u7684\u306a\u5185\u90e8\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u4ee5\u4e0b\u306e\u8868\u306f\u3001MAN\u306e\u5185\u90e8\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u4f01\u696d\u304c\u4eab\u53d7\u3067\u304d\u308b\u4e3b\u306a\u30b5\u30fc\u30d3\u30b9\u3001\u76ee\u7684\u3001\u305d\u3057\u3066\u5177\u4f53\u7684\u306a\u30e1\u30ea\u30c3\u30c8\u3092\u307e\u3068\u3081\u305f\u3082\u306e\u3067\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>MAN \u2013 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306b\u304a\u3051\u308b\u5185\u90e8\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u306e\u6982\u8981\u8868<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>MAN\u306e\u5185\u90e8\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5185\u5bb9 \/ \u76ee\u7684<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u4f01\u696d\u306b\u3068\u3063\u3066\u306e\u30e1\u30ea\u30c3\u30c8<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5305\u62ec\u7684\u306a\u30ea\u30b9\u30af\u8a55\u4fa1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u3001\u904b\u7528\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u30ea\u30b9\u30af\u3092\u7279\u5b9a\u3057\u3001\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4f01\u696d\u304c\u7a4d\u6975\u7684\u306b\u30ea\u30b9\u30af\u3092\u9632\u6b62\u3057\u3001\u8cc7\u7523\u3092\u4fdd\u8b77\u3057\u3001\u640d\u5931\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u306e\u3092\u652f\u63f4\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30d7\u30ed\u30bb\u30b9\u5236\u5fa1\u3068\u6700\u9069\u5316<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u3092\u30ec\u30d3\u30e5\u30fc\u3057\u3001\u904b\u7528\u624b\u9806\u3001\u30b3\u30b9\u30c8\u7ba1\u7406\u3001\u30ea\u30bd\u30fc\u30b9\u5229\u7528\u306e\u6709\u52b9\u6027\u3092\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u898f\u5236\u9075\u5b88\u3092\u78ba\u4fdd\u3057\u3001\u30a8\u30e9\u30fc\u3092\u524a\u6e1b\u3057\u3001\u7ba1\u7406\u52b9\u7387\u3092\u5411\u4e0a\u3055\u305b\u3001\u30ea\u30bd\u30fc\u30b9\u3092\u6700\u9069\u5316\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3068\u696d\u52d9\u6539\u5584<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30ea\u30b9\u30af\u5206\u6790\u3068\u904b\u7528\u52b9\u7387\u306b\u57fa\u3065\u3044\u3066\u3001\u30d7\u30ed\u30bb\u30b9\u3001\u30dd\u30ea\u30b7\u30fc\u3001\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u306e\u6539\u5584\u306b\u95a2\u3059\u308b\u63a8\u5968\u4e8b\u9805\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30ea\u30bd\u30fc\u30b9\u3092\u6700\u9069\u5316\u3057\u3001\u751f\u7523\u6027\u3092\u5411\u4e0a\u3055\u305b\u3001\u30b3\u30b9\u30c8\u3092\u7bc0\u7d04\u3057\u3001\u30d3\u30b8\u30cd\u30b9\u306b\u4ed8\u52a0\u4fa1\u5024\u3092\u3082\u305f\u3089\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7d50\u679c\u3092\u76e3\u8996\u304a\u3088\u3073\u8ffd\u8de1\u3059\u308b<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u76e3\u67fb\u63a8\u5968\u4e8b\u9805\u306e\u9032\u6357\u72b6\u6cc1\u3092\u76e3\u8996\u3057\u3001\u6539\u5584\u306e\u6709\u52b9\u6027\u3092\u8a55\u4fa1\u3057\u3001\u7d4c\u55b6\u9663\u306b\u76f4\u63a5\u5831\u544a\u3057\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7d99\u7d9a\u7684\u306a\u6539\u5584\u3001\u7af6\u4e89\u529b\u306e\u5f37\u5316\u3001\u5bfe\u7b56\u306e\u52b9\u679c\u7684\u306a\u5b9f\u65bd\u306e\u78ba\u4fdd\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Loi_ich_khi_su_dung_kiem_toan_noi_bo_cua_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>MAN\u5185\u90e8\u76e3\u67fb\u3092\u5229\u7528\u3059\u308b\u30e1\u30ea\u30c3\u30c8 \u2013 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">MAN \u2013 Master Accountant Network \u3067\u5185\u90e8\u76e3\u67fb\u3092\u5229\u7528\u3059\u308b\u3068\u3001\u4f01\u696d\u306b\u591a\u304f\u306e\u5b9f\u7528\u7684\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u3082\u305f\u3089\u3055\u308c\u3001\u7d4c\u55b6\u52b9\u7387\u306e\u5411\u4e0a\u3001\u8cc7\u7523\u306e\u4fdd\u8b77\u3001\u6301\u7d9a\u53ef\u80fd\u306a\u767a\u5c55\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phat_hien_va_giam_thieu_rui_ro\"><\/span><b>\u30ea\u30b9\u30af\u3092\u691c\u51fa\u3057\u3066\u8efd\u6e1b\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">MAN\u306e\u5185\u90e8\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u306f\u3001\u4f01\u696d\u304c\u8ca1\u52d9\u3001\u696d\u52d9\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3001\u6cd5\u4ee4\u9075\u5b88\u6d3b\u52d5\u306b\u304a\u3051\u308b\u6f5c\u5728\u7684\u306a\u30ea\u30b9\u30af\u3092\u7279\u5b9a\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u305d\u306e\u7d50\u679c\u3001\u4f01\u696d\u306f\u30ea\u30b9\u30af\u3092\u7a4d\u6975\u7684\u306b\u4e88\u9632\u3001\u6700\u5c0f\u9650\u306b\u6291\u3048\u3001\u671b\u307e\u3057\u304f\u306a\u3044\u640d\u5931\u3092\u56de\u907f\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Toi_uu_hoa_quy_trinh_va_nguon_luc\"><\/span><b>\u30d7\u30ed\u30bb\u30b9\u3068\u30ea\u30bd\u30fc\u30b9\u306e\u6700\u9069\u5316<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">MAN\u306e\u5185\u90e8\u76e3\u67fb\u306f\u3001\u4f1a\u793e\u306e\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u3001\u696d\u52d9\u624b\u9806\u3001\u304a\u3088\u3073\u30ea\u30bd\u30fc\u30b9\u306e\u4f7f\u7528\u72b6\u6cc1\u3092\u8a55\u4fa1\u3057\u307e\u3059\u3002\u6539\u5584\u306e\u305f\u3081\u306e\u63d0\u8a00\u306f\u3001\u696d\u52d9\u306e\u6700\u9069\u5316\u3001\u52b9\u7387\u6027\u306e\u5411\u4e0a\u3001\u30b3\u30b9\u30c8\u524a\u6e1b\u3001\u305d\u3057\u3066\u30ea\u30bd\u30fc\u30b9\u306e\u52b9\u7387\u7684\u306a\u4f7f\u7528\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ho_tro_ra_quyet_dinh_chinh_xac\"><\/span><b>\u6b63\u78ba\u306a\u610f\u601d\u6c7a\u5b9a\u3092\u30b5\u30dd\u30fc\u30c8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u76e3\u67fb\u306f\u3001\u8a73\u7d30\u304b\u3064\u5ba2\u89b3\u7684\u306a\u76e3\u67fb\u30ec\u30dd\u30fc\u30c8\u3092\u901a\u3058\u3066\u900f\u660e\u6027\u306e\u9ad8\u3044\u60c5\u5831\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u3067\u3001\u7d4c\u55b6\u9663\u304c\u30bf\u30a4\u30e0\u30ea\u30fc\u304b\u3064\u9069\u5207\u306a\u6226\u7565\u7684\u6c7a\u5b9a\u3092\u4e0b\u3057\u3001\u4f01\u696d\u7d71\u6cbb\u306b\u304a\u3051\u308b\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u3053\u3068\u306b\u8ca2\u732e\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nang_cao_uy_tin_va_minh_bach_doanh_nghiep\"><\/span><b>\u4f01\u696d\u306e\u8a55\u5224\u3068\u900f\u660e\u6027\u3092\u9ad8\u3081\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">MAN\u306e\u5c02\u9580\u7684\u306a\u5185\u90e8\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u900f\u660e\u6027\u3092\u78ba\u4fdd\u3057\u3001\u4f1a\u8a08\u57fa\u6e96\u304a\u3088\u3073\u6cd5\u4ee4\u3092\u9075\u5b88\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u30d1\u30fc\u30c8\u30ca\u30fc\u3001\u9867\u5ba2\u3001\u305d\u3057\u3066\u7d4c\u55b6\u7ba1\u7406\u6a5f\u95a2\u304b\u3089\u306e\u4fe1\u983c\u6027\u304c\u9ad8\u307e\u308a\u3001\u5185\u90e8\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u3078\u306e\u4fe1\u983c\u3082\u9ad8\u307e\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cai_tien_lien_tuc_va_nang_cao_nang_luc_canh_tranh\"><\/span><b>\u7d99\u7d9a\u7684\u306a\u6539\u5584\u3068\u7af6\u4e89\u529b\u306e\u5f37\u5316<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">MAN \u306e\u5185\u90e8\u76e3\u67fb\u306f\u3001\u7d50\u679c\u3092\u76e3\u8996\u304a\u3088\u3073\u8ffd\u8de1\u3059\u308b\u30d7\u30ed\u30bb\u30b9\u3092\u901a\u3058\u3066\u3001\u4f01\u696d\u304c\u7d99\u7d9a\u7684\u306b\u30d7\u30ed\u30bb\u30b9\u3092\u6539\u5584\u3057\u3001\u696d\u52d9\u52b9\u7387\u3092\u9ad8\u3081\u3001\u5e02\u5834\u3067\u306e\u7af6\u4e89\u529b\u3092\u9ad8\u3081\u308b\u3053\u3068\u3092\u652f\u63f4\u3057\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u7d50\u8ad6\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u76e3\u67fb\u306f\u3001\u4f01\u696d\u304c\u696d\u52d9\u52b9\u7387\u3092\u8a55\u4fa1\u3001\u76e3\u8996\u3001\u6539\u5584\u3059\u308b\u305f\u3081\u306e\u91cd\u8981\u306a\u30c4\u30fc\u30eb\u3067\u3059\u3002\u30ea\u30b9\u30af\u306e\u691c\u51fa\u3001\u30d7\u30ed\u30bb\u30b9\u7ba1\u7406\u3001\u6539\u5584\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3092\u901a\u3058\u3066\u3001\u5185\u90e8\u76e3\u67fb\u306f\u900f\u660e\u6027\u3068\u6b63\u78ba\u6027\u3092\u5099\u3048\u305f\u60c5\u5831\u3092\u63d0\u4f9b\u3057\u3001\u7d4c\u55b6\u9663\u304c\u30bf\u30a4\u30e0\u30ea\u30fc\u304b\u3064\u52b9\u679c\u7684\u306a\u610f\u601d\u6c7a\u5b9a\u3092\u884c\u3046\u305f\u3081\u306e\u652f\u63f4\u3068\u306a\u308a\u307e\u3059\u3002\u5185\u90e8\u76e3\u67fb\u306e\u6d3b\u7528\u306f\u3001\u8cc7\u7523\u306e\u4fdd\u8b77\u3060\u3051\u3067\u306a\u304f\u3001\u4ed8\u52a0\u4fa1\u5024\u306e\u5275\u51fa\u3001\u7d4c\u55b6\u80fd\u529b\u306e\u5411\u4e0a\u3001\u305d\u3057\u3066\u4f01\u696d\u306e\u6301\u7d9a\u7684\u306a\u767a\u5c55\u306b\u3082\u8ca2\u732e\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u304c\u3042\u306a\u305f\u306e\u30d3\u30b8\u30cd\u30b9\u3092\u30b5\u30dd\u30fc\u30c8\u3057\u307e\u3059 <a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan\/\" target=\"_blank\" rel=\"noopener\">\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/a>MAN\u306f\u7d4c\u9a13\u8c4a\u5bcc\u306a\u5c02\u9580\u5bb6\u30c1\u30fc\u30e0\u3092\u64c1\u3057\u3001\u4f01\u696d\u306e\u30ea\u30b9\u30af\u7ba1\u7406\u5f37\u5316\u3001\u30d7\u30ed\u30bb\u30b9\u6700\u9069\u5316\u3001\u8ca1\u52d9\u900f\u660e\u6027\u306e\u78ba\u4fdd\u3001\u305d\u3057\u3066\u6cd5\u7684\u8981\u4ef6\u306e\u5b8c\u5168\u306a\u9075\u5b88\u3092\u652f\u63f4\u3057\u307e\u3059\u3002MAN\u306e\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u306f\u3001\u67d4\u8edf\u6027\u3001\u6a19\u6e96\u5316\u3001\u305d\u3057\u3066\u52b9\u679c\u6027\u3092\u91cd\u8996\u3057\u3001\u3042\u3089\u3086\u308b\u898f\u6a21\u306e\u4f01\u696d\u306b\u5bfe\u5fdc\u3067\u304d\u308b\u3088\u3046\u8a2d\u8a08\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u6700\u9069\u306a\u76e3\u67fb\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u306e\u3054\u63d0\u6848\u3068\u5c0e\u5165\u306b\u3064\u3044\u3066\u306f\u3001\u4eca\u3059\u3050MAN\u307e\u3067\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/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 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u30b5\u30fc\u30d3\u30b9\u9023\u7d61\u5148\u60c5\u5831<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f4f\u6240\uff1a\u30db\u30fc\u30c1\u30df\u30f3\u5e02\u30bf\u30f3\u30c8\u30a5\u30a2\u30f3\u533a43\u756a\u573019A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u643a\u5e2f\u96fb\u8a71\/\u30b6\u30ed: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30e1\u30fc\u30eb\u30a2\u30c9\u30ec\u30b9: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u30b3\u30f3\u30c6\u30f3\u30c4\u5236\u4f5c\uff1aMr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u30ec\u30fb\u30db\u30a2\u30f3\u30fb\u30c8\u30a5\u30a8\u30f3<\/span><\/a><span style=\"font-weight: 400;\"> \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<\/span><\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 ho\u1ea1t \u0111\u1ed9ng \u0111\u00e1nh gi\u00e1, ph\u00e2n t\u00edch v\u00e0 t\u01b0 v\u1ea5n \u0111\u1ed9c l\u1eadp b\u00ean trong doanh nghi\u1ec7p nh\u1eb1m \u0111\u1ea3m b\u1ea3o h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 ho\u1ea1t \u0111\u1ed9ng hi\u1ec7u qu\u1ea3, r\u1ee7i ro \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd h\u1ee3p l\u00fd v\u00e0 m\u1ee5c ti\u00eau kinh doanh \u0111\u1ea1t \u0111\u01b0\u1ee3c nh\u01b0 k\u1ebf ho\u1ea1ch. Th\u00f4ng qua ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u00e1t hi\u1ec7n s\u1edbm c\u00e1c sai s\u00f3t, gian l\u1eadn ho\u1eb7c b\u1ea5t th\u01b0\u1eddng trong qu\u00e1 tr\u00ecnh v\u1eadn h\u00e0nh, t\u1eeb \u0111\u00f3 c\u1ea3i thi\u1ec7n hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd v\u00e0 n\u00e2ng cao n\u0103ng l\u1ef1c ra quy\u1ebft \u0111\u1ecbnh. T\u1ed5ng quan v\u1ec1 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 \u0110\u1ec3 gi\u00fap \u0111\u1ed9c gi\u1ea3 n\u1eafm r\u00f5 c\u00e1c th\u00f4ng tin quan tr\u1ecdng [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4032,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1,5],"tags":[],"class_list":["post-4013","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-kiem-toan-noi-bo"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/4013","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\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/comments?post=4013"}],"version-history":[{"count":6,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/4013\/revisions"}],"predecessor-version":[{"id":4537,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/4013\/revisions\/4537"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/4032"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=4013"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=4013"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=4013"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}