{"id":4350,"date":"2025-12-26T03:17:47","date_gmt":"2025-12-26T10:17:47","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4350"},"modified":"2025-12-26T03:17:47","modified_gmt":"2025-12-26T10:17:47","slug":"kiem-toan-nganh-tai-chinh-ngan-hang","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-nganh-tai-chinh-ngan-hang\/","title":{"rendered":"\u30c7\u30b8\u30bf\u30eb\u6642\u4ee3\u306e\u91d1\u878d\u304a\u3088\u3073\u9280\u884c\u90e8\u9580\u306b\u304a\u3051\u308b\u76e3\u67fb\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u91d1\u878d\u30fb\u9280\u884c\u30bb\u30af\u30bf\u30fc\u306b\u304a\u3051\u308b\u76e3\u67fb\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u6b63\u78ba\u6027\u3068\u516c\u6b63\u6027\u3001\u305d\u3057\u3066\u4fe1\u7528\u6a5f\u95a2\u306e\u6cd5\u4ee4\u9075\u5b88\u72b6\u6cc1\u3092\u691c\u8a3c\u30fb\u691c\u8a3c\u3059\u308b\u3053\u3068\u3092\u4f34\u3044\u307e\u3059\u3002\u30d9\u30c8\u30ca\u30e0\u56fd\u5bb6\u9280\u884c\u306b\u3088\u308b\u3068\u30012024\u5e74\u672b\u307e\u3067\u306b\u30d9\u30c8\u30ca\u30e0\u306e\u4fe1\u7528\u6a5f\u95a2\u30b7\u30b9\u30c6\u30e0\u306e\u7dcf\u8cc7\u7523\u306f\u904e\u53bb\u6700\u9ad8\u306b\u9054\u3057\u3001\u900f\u660e\u6027\u306b\u5bfe\u3059\u308b\u5927\u304d\u306a\u5727\u529b\u304c\u751f\u3058\u3066\u3044\u307e\u3059\u3002\u76e3\u67fb\u306e\u5b9f\u65bd\u306f\u3001\u898f\u5236\u5f53\u5c40\u304b\u3089\u306e\u8981\u4ef6\u3067\u3042\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u9810\u91d1\u8005\u3084\u6295\u8cc7\u5bb6\u306e\u6a29\u5229\u3092\u5b88\u308b\u300c\u76fe\u300d\u3067\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">2024\u5e74\u4fe1\u7528\u6a5f\u95a2\u6cd5\u306b\u57fa\u3065\u304d\u3001 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Tien-te-Ngan-hang\/Thong-tu-39-2011-TT-NHNN-kiem-toan-doc-lap-to-chuc-tin-dung-133057.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u56de\u89a7 39\/2011\/TT-NHNN<\/span><\/a><span style=\"font-weight: 400;\">\u91d1\u878d\u30fb\u9280\u884c\u696d\u754c\u3067\u306f\u3001\u76e3\u67fb\u696d\u52d9\u3092\u53b3\u683c\u304b\u3064\u5b9a\u671f\u7684\u306b\u5b9f\u65bd\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u3001\u4fe1\u7528\u53d6\u5f15\u3001\u8cc7\u91d1\u8abf\u9054\u3068\u3044\u3063\u305f\u696d\u52d9\u306e\u8907\u96d1\u3055\u304b\u3089\u3001\u9ad8\u5ea6\u306a\u8cc7\u683c\u3092\u6301\u3064\u76e3\u67fb\u30c1\u30fc\u30e0\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u3059\u3079\u3066\u306e\u4f01\u696d\u304c\u77e5\u3063\u3066\u304a\u304f\u3079\u304d\u76e3\u67fb\u306e\u5f79\u5272\u3001\u30d7\u30ed\u30bb\u30b9\u3001\u305d\u3057\u3066\u6700\u65b0\u306e\u6cd5\u7684\u898f\u5236\u306b\u3064\u3044\u3066\u3001\u5305\u62ec\u7684\u306a\u6982\u8981\u3092\u8aac\u660e\u3057\u307e\u3059\u3002<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy 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href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-nganh-tai-chinh-ngan-hang\/#Phan_tich_cac_rui_ro_trong_yeu_trong_kiem_toan_nganh_tai_chinh_%E2%80%93_ngan_hang\" >\u91d1\u878d\u304a\u3088\u3073\u9280\u884c\u90e8\u9580\u306e\u76e3\u67fb\u306b\u304a\u3051\u308b\u4e3b\u8981\u306a\u30ea\u30b9\u30af\u3092\u5206\u6790\u3057\u307e\u3059\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-nganh-tai-chinh-ngan-hang\/#Rui_ro_tin_dung_va_no_xau\" >\u4fe1\u7528\u30ea\u30b9\u30af\u3068\u4e0d\u826f\u50b5\u6a29<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-nganh-tai-chinh-ngan-hang\/#Rui_ro_thanh_khoan_va_quan_tri_nguon_von\" >\u6d41\u52d5\u6027\u30ea\u30b9\u30af\u3068\u8cc7\u672c\u7ba1\u7406<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-nganh-tai-chinh-ngan-hang\/#Rui_ro_thi_truong_va_bien_dong_ty_gia\" >\u5e02\u5834\u30ea\u30b9\u30af\u3068\u70ba\u66ff\u30ec\u30fc\u30c8\u306e\u5909\u52d5<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-nganh-tai-chinh-ngan-hang\/#Quy_trinh_thuc_hien_kiem_toan_nganh_tai_chinh_%E2%80%93_ngan_hang_chuyen_nghiep\" >\u91d1\u878d\u304a\u3088\u3073\u9280\u884c\u90e8\u9580\u5411\u3051\u306e\u5c02\u9580\u7684\u306a\u76e3\u67fb\u624b\u9806\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-nganh-tai-chinh-ngan-hang\/#Buoc_1_Lap_ke_hoach_kiem_toan_dua_tren_danh_gia_rui_ro\" >\u30b9\u30c6\u30c3\u30d7 1: \u30ea\u30b9\u30af\u8a55\u4fa1\u306b\u57fa\u3065\u3044\u3066\u76e3\u67fb\u8a08\u753b\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002<\/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-nganh-tai-chinh-ngan-hang\/#Buoc_2_Thuc_hien_cac_thu_nghiem_kiem_soat\" >\u30b9\u30c6\u30c3\u30d72: \u5236\u5fa1\u30c6\u30b9\u30c8\u3092\u5b9f\u65bd\u3059\u308b<\/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-nganh-tai-chinh-ngan-hang\/#Buoc_3_Thuc_hien_cac_thu_nghiem_co_ban_va_phan_tich_du_lieu\" >\u30b9\u30c6\u30c3\u30d7 3: \u57fa\u672c\u7684\u306a\u30c6\u30b9\u30c8\u3092\u5b9f\u65bd\u3057\u3001\u30c7\u30fc\u30bf\u3092\u5206\u6790\u3057\u307e\u3059\u3002<\/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-nganh-tai-chinh-ngan-hang\/#Buoc_4_Tong_hop_ket_qua_va_phat_hanh_bao_cao\" >\u30b9\u30c6\u30c3\u30d7 4: \u7d50\u679c\u3092\u307e\u3068\u3081\u3001\u30ec\u30dd\u30fc\u30c8\u3092\u767a\u884c\u3057\u307e\u3059\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-nganh-tai-chinh-ngan-hang\/#Ung_dung_cong_nghe_va_du_lieu_trong_kiem_toan_nganh_tai_chinh_%E2%80%93_ngan_hang\" >\u91d1\u878d\u304a\u3088\u3073\u9280\u884c\u90e8\u9580\u306e\u76e3\u67fb\u306b\u304a\u3051\u308b\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u3068\u30c7\u30fc\u30bf\u306e\u5fdc\u7528\u3002<\/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-nganh-tai-chinh-ngan-hang\/#Phan_tich_du_lieu_lon_Big_Data_Analytics\" >\u30d3\u30c3\u30b0\u30c7\u30fc\u30bf\u5206\u6790<\/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-nganh-tai-chinh-ngan-hang\/#Cong_nghe_Blockchain_trong_xac_thuc_giao_dich\" >\u53d6\u5f15\u8a8d\u8a3c\u306b\u304a\u3051\u308b\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u6280\u8853\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-nganh-tai-chinh-ngan-hang\/#Tri_tue_nhan_tao_AI_phat_hien_gian_lan\" >\u4eba\u5de5\u77e5\u80fd\uff08AI\uff09\u304c\u4e0d\u6b63\u884c\u70ba\u3092\u691c\u51fa\u3057\u307e\u3059\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-nganh-tai-chinh-ngan-hang\/#Kien_thuc_va_ky_nang_can_thiet_cua_mot_kiem_toan_vien_tai_chinh\" >\u8ca1\u52d9\u76e3\u67fb\u4eba\u306b\u5fc5\u8981\u306a\u77e5\u8b58\u3068\u30b9\u30ad\u30eb<\/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-nganh-tai-chinh-ngan-hang\/#Nen_tang_chuyen_mon_vung_chac\" >\u78ba\u56fa\u305f\u308b\u5c02\u9580\u7684\u57fa\u76e4<\/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-nganh-tai-chinh-ngan-hang\/#Ky_nang_phan_tich_va_tu_duy_phan_bien\" >\u5206\u6790\u529b\u3068\u6279\u5224\u7684\u601d\u8003\u529b<\/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-nganh-tai-chinh-ngan-hang\/#Ky_nang_giao_tiep_va_dao_duc_nghe_nghiep\" >\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u80fd\u529b\u3068\u8077\u696d\u502b\u7406<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-nganh-tai-chinh-ngan-hang\/#Co_hoi_nghe_nghiep_trong_nganh_kiem_toan_tai_chinh_%E2%80%93_ngan_hang\" >\u91d1\u878d\u304a\u3088\u3073\u9280\u884c\u76e3\u67fb\u696d\u754c\u3067\u306e\u30ad\u30e3\u30ea\u30a2\u306e\u30c1\u30e3\u30f3\u30b9\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-nganh-tai-chinh-ngan-hang\/#Lam_viec_tai_cac_cong_ty_kiem_toan_doc_lap\" >\u72ec\u7acb\u76e3\u67fb\u6cd5\u4eba\u3067\u50cd\u304f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-nganh-tai-chinh-ngan-hang\/#Tro_thanh_chuyen_gia_noi_bo_tai_cac_ngan_hang\" >\u9280\u884c\u306e\u793e\u5185\u30b9\u30da\u30b7\u30e3\u30ea\u30b9\u30c8\u306b\u306a\u308a\u307e\u3057\u3087\u3046\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-nganh-tai-chinh-ngan-hang\/#Co_hoi_tai_cac_co_quan_quan_ly_nha_nuoc\" >\u653f\u5e9c\u6a5f\u95a2\u3067\u306e\u6a5f\u4f1a<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-nganh-tai-chinh-ngan-hang\/#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-36\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-nganh-tai-chinh-ngan-hang\/#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><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-37\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-nganh-tai-chinh-ngan-hang\/#FAQ_%E2%80%93_Nhung_cau_hoi_thuong_gap_ve_kiem_toan_nganh_tai_chinh_%E2%80%93_ngan_hang\" >FAQ \u2013 \u91d1\u878d\u30fb\u9280\u884c\u696d\u754c\u306b\u304a\u3051\u308b\u76e3\u67fb\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-38\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-nganh-tai-chinh-ngan-hang\/#Tai_sao_ngan_hang_phai_kiem_toan_giua_nien_do\" >\u9280\u884c\u306f\u306a\u305c\u4e2d\u9593\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3057\u3087\u3046\u304b?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-39\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-nganh-tai-chinh-ngan-hang\/#Chi_phi_kiem_toan_ngan_hang_duoc_tinh_nhu_the_nao\" >\u9280\u884c\u76e3\u67fb\u624b\u6570\u6599\u306f\u3069\u306e\u3088\u3046\u306b\u8a08\u7b97\u3055\u308c\u308b\u306e\u3067\u3057\u3087\u3046\u304b?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-40\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-nganh-tai-chinh-ngan-hang\/#Su_khac_biet_giua_kiem_toan_ngan_hang_va_doanh_nghiep_thuong\" >\u9280\u884c\u76e3\u67fb\u3068\u4e00\u822c\u7684\u306a\u30d3\u30b8\u30cd\u30b9\u76e3\u67fb\u306e\u9055\u3044\u306f\u4f55\u3067\u3059\u304b?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Ban_chat_va_tam_quan_trong_cua_kiem_toan_nganh_tai_chinh_%E2%80%93_ngan_hang\"><\/span><b>\u91d1\u878d\u304a\u3088\u3073\u9280\u884c\u90e8\u9580\u306b\u304a\u3051\u308b\u76e3\u67fb\u306e\u6027\u8cea\u3068\u91cd\u8981\u6027\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u91d1\u878d\u30fb\u9280\u884c\u30bb\u30af\u30bf\u30fc\u306f\u3001\u7d4c\u6e08\u306b\u304a\u3051\u308b\u8cc7\u672c\u306e\u914d\u5206\u3068\u5faa\u74b0\u306b\u304a\u3044\u3066\u4e2d\u5fc3\u7684\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u8ca1\u52d9\u60c5\u5831\u306b\u304a\u3051\u308b\u3044\u304b\u306a\u308b\u77db\u76fe\u3082\u91cd\u5927\u306a\u6ce2\u53ca\u52b9\u679c\u3092\u3082\u305f\u3089\u3059\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u30bb\u30af\u30bf\u30fc\u306b\u304a\u3051\u308b\u76e3\u67fb\u306f\u3001\u6cd5\u7684\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3060\u3051\u3067\u306a\u304f\u3001\u900f\u660e\u6027\u3001\u30b7\u30b9\u30c6\u30e0\u306e\u5b89\u5168\u6027\u3001\u305d\u3057\u3066\u5e02\u5834\u306e\u4fe1\u983c\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u9ad8\u3044\u30ea\u30b9\u30af\u3068\u53b3\u683c\u306a\u898f\u5236\u3092\u9451\u307f\u308b\u3068\u3001\u91d1\u878d\u30fb\u9280\u884c\u30bb\u30af\u30bf\u30fc\u306e\u76e3\u67fb\u306b\u306f\u3001\u6df1\u3044\u5c02\u9580\u77e5\u8b58\u3001\u4f1a\u8a08\u57fa\u6e96\u306e\u9075\u5b88\u3001\u305d\u3057\u3066\u56fd\u7acb\u9280\u884c\u306e\u898f\u5236\u3078\u306e\u6e96\u62e0\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4351\" aria-describedby=\"caption-attachment-4351\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4351\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Ban-chat-va-tam-quan-trong-cua-kiem-toan-nganh-tai-chinh-\u2013-ngan-hang.jpg\" alt=\"B\u1ea3n ch\u1ea5t v\u00e0 t\u1ea7m quan tr\u1ecdng c\u1ee7a ki\u1ec3m to\u00e1n ng\u00e0nh t\u00e0i ch\u00ednh \u2013 ng\u00e2n h\u00e0ng\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Ban-chat-va-tam-quan-trong-cua-kiem-toan-nganh-tai-chinh-\u2013-ngan-hang.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Ban-chat-va-tam-quan-trong-cua-kiem-toan-nganh-tai-chinh-\u2013-ngan-hang-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Ban-chat-va-tam-quan-trong-cua-kiem-toan-nganh-tai-chinh-\u2013-ngan-hang-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Ban-chat-va-tam-quan-trong-cua-kiem-toan-nganh-tai-chinh-\u2013-ngan-hang-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Ban-chat-va-tam-quan-trong-cua-kiem-toan-nganh-tai-chinh-\u2013-ngan-hang-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4351\" class=\"wp-caption-text\">\u91d1\u878d\u304a\u3088\u3073\u9280\u884c\u90e8\u9580\u306b\u304a\u3051\u308b\u76e3\u67fb\u306e\u6027\u8cea\u3068\u91cd\u8981\u6027\u3002<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Khai_niem_chuyen_sau_ve_kiem_toan_trong_linh_vuc_tai_chinh\"><\/span><b>\u91d1\u878d\u5206\u91ce\u306b\u304a\u3051\u308b\u76e3\u67fb\u306e\u9ad8\u5ea6\u306a\u6982\u5ff5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u91d1\u878d\u30fb\u9280\u884c\u90e8\u9580\u306b\u304a\u3051\u308b\u76e3\u67fb\u3068\u306f\u3001\u9280\u884c\u6a5f\u95a2\u306e\u8ca1\u52d9\u60c5\u5831\u306b\u95a2\u3059\u308b\u8a3c\u62e0\u3092\u53ce\u96c6\u30fb\u8a55\u4fa1\u3059\u308b\u30d7\u30ed\u30bb\u30b9\u3067\u3059\u3002\u4e3b\u306a\u76ee\u7684\u306f\u3001\u4f1a\u8a08\u57fa\u6e96\uff08VAS\/IFRS\uff09\u304a\u3088\u3073\u30d9\u30c8\u30ca\u30e0\u56fd\u5bb6\u9280\u884c\u306e\u898f\u5247\u3078\u306e\u6e96\u62e0\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u3053\u308c\u306f\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u8cc7\u672c\u5e02\u5834\u306e\u5065\u5168\u6027\u3092\u7dad\u6301\u3059\u308b\u4e0a\u3067\u91cd\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3059\u5c02\u9580\u5206\u91ce\u3067\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_%E2%80%9Cgac_cong%E2%80%9D_cho_nen_kinh_te\"><\/span><b>\u7d4c\u6e08\u306e\u300c\u9580\u756a\u300d\u3068\u3057\u3066\u306e\u5f79\u5272\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u91d1\u878d\u30b7\u30b9\u30c6\u30e0\u306b\u304a\u3044\u3066\u3001\u9280\u884c\u306f\u6c7a\u6e08\u3068\u8cc7\u672c\u5faa\u74b0\u306e\u4ef2\u4ecb\u5f79\u3068\u3057\u3066\u91cd\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u3066\u3044\u307e\u3059\u3002\u5927\u624b\u9280\u884c\u306e\u8ca1\u52d9\u5831\u544a\u306b\u304a\u3051\u308b\u5c0f\u3055\u306a\u8aa4\u308a\u306f\u3001\u30c9\u30df\u30ce\u52b9\u679c\u3092\u5f15\u304d\u8d77\u3053\u3057\u3001\u7d4c\u6e08\u5371\u6a5f\u306b\u3064\u306a\u304c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u91d1\u878d\u30fb\u9280\u884c\u30bb\u30af\u30bf\u30fc\u306b\u304a\u3051\u308b\u76e3\u67fb\u306f\u3001\u30b7\u30b9\u30c6\u30e0\u306e\u5065\u5168\u6027\u3092\u8a55\u4fa1\u3057\u3001\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\uff08CAR\uff09\u304c\u5e38\u306b\u30d0\u30fc\u30bc\u30ebII\u304a\u3088\u3073\u30d0\u30fc\u30bc\u30ebIII\u306e\u57fa\u6e96\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u4fdd\u8a3c\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Muc_tieu_chien_luoc_cua_hoat_dong_kiem_toan\"><\/span><b>\u76e3\u67fb\u6d3b\u52d5\u306e\u6226\u7565\u7684\u76ee\u6a19<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u6d3b\u52d5\u306f\u3001\u8ca1\u52d9\u5831\u544a\u306e\u4fe1\u983c\u6027\u3001\u30d7\u30ed\u30bb\u30b9\u306e\u52b9\u7387\u6027\u3001\u305d\u3057\u3066\u6cd5\u4ee4\u9075\u5b88\u3068\u3044\u30463\u3064\u306e\u76ee\u7684\u306b\u7126\u70b9\u3092\u5f53\u3066\u3066\u3044\u307e\u3059\u3002\u7279\u306b\u3001\u91d1\u878d\u30fb\u9280\u884c\u30bb\u30af\u30bf\u30fc\u306b\u304a\u3051\u308b\u76e3\u67fb\u306f\u3001\u4fe1\u7528\u4f9b\u4e0e\u3084\u6295\u8cc7\u306b\u304a\u3051\u308b\u4e0d\u6b63\u884c\u70ba\u3092\u691c\u51fa\u3059\u308b\u3053\u3068\u3067\u682a\u4e3b\u306e\u8cc7\u7523\u3092\u4fdd\u8b77\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u8aa0\u5b9f\u6027\u306e\u691c\u8a3c\u306f\u3001\u4eca\u65e5\u306e\u91d1\u878d\u5e02\u5834\u5168\u4f53\u306b\u304a\u3051\u308b\u4fe1\u983c\u306e\u7dad\u6301\u306b\u8ca2\u732e\u3057\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Khung_phap_ly_dieu_chinh_kiem_toan_nganh_tai_chinh_%E2%80%93_ngan_hang\"><\/span><b>\u91d1\u878d\u304a\u3088\u3073\u9280\u884c\u90e8\u9580\u306b\u304a\u3051\u308b\u76e3\u67fb\u3092\u898f\u5b9a\u3059\u308b\u6cd5\u7684\u67a0\u7d44\u307f\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0\u306e\u91d1\u878d\u30fb\u9280\u884c\u30bb\u30af\u30bf\u30fc\u306b\u304a\u3051\u308b\u76e3\u67fb\u6d3b\u52d5\u306f\u3001\u900f\u660e\u6027\u3068\u30b7\u30b9\u30c6\u30e0\u306e\u5b89\u5168\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u3001\u53b3\u683c\u306a\u6cd5\u5236\u5ea6\u306b\u3088\u3063\u3066\u898f\u5236\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u6cd5\u5f8b\u304a\u3088\u3073\u30d9\u30c8\u30ca\u30e0\u56fd\u5bb6\u9280\u884c\u306e\u901a\u9054\u306b\u3088\u308b\u898f\u5236\u306b\u3088\u308a\u3001\u72ec\u7acb\u76e3\u67fb\u306e\u8981\u4ef6\u304c\u6a19\u6e96\u5316\u3055\u308c\u3066\u3044\u307e\u3059\u3002 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-noi-bo-2\/\"><span style=\"font-weight: 400;\">\u5185\u90e8\u76e3\u67fb<\/span><\/a><span style=\"font-weight: 400;\"> \u76e3\u67fb\u4eba\u306e\u5c02\u9580\u7684\u8cac\u4efb\u3002\u3053\u306e\u6cd5\u7684\u67a0\u7d44\u307f\u306e\u9075\u5b88\u306f\u3001\u91d1\u878d\u6a5f\u95a2\u306b\u3068\u3063\u3066\u7fa9\u52d9\u7684\u306a\u7fa9\u52d9\u3067\u3042\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u30ea\u30b9\u30af\u7ba1\u7406\u3001\u8ca1\u52d9\u5831\u544a\u306e\u8cea\u306e\u5411\u4e0a\u3001\u305d\u3057\u3066\u5e02\u5834\u306e\u4fe1\u983c\u5f37\u5316\u306e\u57fa\u76e4\u3067\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_van_ban_luat_quan_trong_nhat\"><\/span><b>\u6700\u3082\u91cd\u8981\u306a\u6cd5\u7684\u6587\u66f8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3051\u308b\u91d1\u878d\u30fb\u9280\u884c\u76e3\u67fb\u306e\u5b9f\u65bd\u306f\u3001\u53b3\u683c\u306a\u6cd5\u7684\u6587\u66f8\u30b7\u30b9\u30c6\u30e0\u306b\u3088\u3063\u3066\u76f4\u63a5\u898f\u5236\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u30d7\u30ed\u30bb\u30b9\u304c\u6a19\u6e96\u5316\u3055\u308c\u3001\u4fe1\u7528\u6a5f\u95a2\u30b7\u30b9\u30c6\u30e0\u5168\u4f53\u306b\u308f\u305f\u308b\u4e00\u8cab\u6027\u304c\u78ba\u4fdd\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u6700\u3082\u91cd\u8981\u306a\u6cd5\u7684\u6587\u66f8\u306e\u8981\u7d04<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u30c6\u30ad\u30b9\u30c8\u30bf\u30a4\u30d7<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u53c2\u7167\u756a\u53f7\/\u5f15\u7528<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u76e3\u67fb\u306b\u95a2\u9023\u3059\u308b\u30b3\u30f3\u30c6\u30f3\u30c4<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6cd5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2024\u5e74\u4fe1\u7528\u6a5f\u95a2\u6cd5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u72ec\u7acb\u76e3\u67fb\u304a\u3088\u3073\u5185\u90e8\u7d71\u5236\u306b\u95a2\u3059\u308b\u898f\u5236<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6cd5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2011\u5e74\u72ec\u7acb\u76e3\u67fb\u6cd5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u76e3\u67fb\u4eba\u306e\u305f\u3081\u306e\u57fa\u6e96<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5186\u5f62<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u56de\u89a7 39\/2011\/TT-NHNN<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4fe1\u7528\u6a5f\u95a2\u306e\u5185\u90e8\u76e3\u67fb\u306b\u95a2\u3059\u308b\u898f\u5236<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5186\u5f62<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u56de\u89a7 13\/2018\/TT-NHNN<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u3068\u30ea\u30b9\u30af\u7ba1\u7406\u306b\u95a2\u3059\u308b\u898f\u5236<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_kiem_toan_doc_lap_bat_buoc\"><\/span><b>\u5f37\u5236\u7684\u306a\u72ec\u7acb\u76e3\u67fb\u306b\u95a2\u3059\u308b\u898f\u5236<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0\u306e\u898f\u5236\u306b\u3088\u308a\u3001\u3059\u3079\u3066\u306e\u5546\u696d\u9280\u884c\u306f\u3001\u627f\u8a8d\u3055\u308c\u305f\u72ec\u7acb\u6a5f\u95a2\u306b\u3088\u308b\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u3092\u53d7\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u304a\u3088\u3073\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u306f\u3001\u4f1a\u8a08\u5e74\u5ea6\u672b\u304b\u308990\u65e5\u4ee5\u5185\u306b\u5b8c\u4e86\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u898f\u5236\u306f\u3001\u958b\u793a\u3055\u308c\u308b\u60c5\u5831\u306e\u900f\u660e\u6027\u3092\u6700\u5927\u9650\u306b\u78ba\u4fdd\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Trach_nhiem_phap_ly_cua_kiem_toan_vien\"><\/span><b>\u76e3\u67fb\u4eba\u306e\u6cd5\u7684\u8cac\u4efb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u91d1\u878d\u30fb\u9280\u884c\u30bb\u30af\u30bf\u30fc\u3067\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u76e3\u67fb\u4eba\u306f\u3001\u81ea\u3089\u304c\u751f\u307f\u51fa\u3057\u305f\u7d50\u679c\u306b\u5bfe\u3057\u3066\u6cd5\u7684\u8cac\u4efb\u3092\u8ca0\u3044\u307e\u3059\u3002\u91cd\u5927\u306a\u4e0d\u6b63\u884c\u70ba\u3092\u898b\u9003\u3057\u3001\u30b7\u30b9\u30c6\u30e0\u306b\u640d\u5bb3\u3092\u4e0e\u3048\u305f\u5834\u5408\u3001\u76e3\u67fb\u4eba\u306f\u8cc7\u683c\u3092\u53d6\u308a\u6d88\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u76e3\u67fb\u6cd5\u4eba\u306f\u3001\u91d1\u878d\u6a5f\u95a2\u306e\u76e3\u67fb\u696d\u52d9\u3092\u9577\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u7981\u6b62\u3055\u308c\u308b\u30ea\u30b9\u30af\u306b\u3082\u76f4\u9762\u3057\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_loai_hinh_kiem_toan_trong_linh_vuc_tai_chinh_%E2%80%93_ngan_hang\"><\/span><b>\u91d1\u878d\u30fb\u9280\u884c\u90e8\u9580\u306b\u304a\u3051\u308b\u76e3\u67fb\u306e\u7a2e\u985e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u91d1\u878d\u30fb\u9280\u884c\u696d\u754c\u306b\u304a\u3044\u3066\u3001\u76e3\u67fb\u306f\u900f\u660e\u6027\u3001\u30b7\u30b9\u30c6\u30e0\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u3001\u305d\u3057\u3066\u6cd5\u4ee4\u9075\u5b88\u306e\u78ba\u4fdd\u306b\u304a\u3044\u3066\u6975\u3081\u3066\u91cd\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u3066\u3044\u307e\u3059\u3002\u696d\u52d9\u306e\u8907\u96d1\u3055\u3001\u9ad8\u3044\u30ea\u30b9\u30af\u3001\u305d\u3057\u3066\u53b3\u683c\u306a\u76e3\u7763\u4f53\u5236\u306e\u305f\u3081\u3001\u3053\u306e\u696d\u754c\u3067\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u3001\u5185\u90e8\u76e3\u67fb\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u3001\u60c5\u5831\u6280\u8853\u76e3\u67fb\u306a\u3069\u3001\u69d8\u3005\u306a\u7a2e\u985e\u306e\u76e3\u67fb\u304c\u5b9f\u65bd\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u308c\u305e\u308c\u306e\u76e3\u67fb\u306f\u3001\u7279\u5b9a\u306e\u7d4c\u55b6\u7ba1\u7406\u304a\u3088\u3073\u30ea\u30b9\u30af\u7ba1\u7406\u306e\u76ee\u7684\u3092\u679c\u305f\u3057\u307e\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4352\" aria-describedby=\"caption-attachment-4352\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4352\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-loai-hinh-kiem-toan-trong-linh-vuc-tai-chinh-\u2013-ngan-hang.jpg\" alt=\"C\u00e1c lo\u1ea1i h\u00ecnh ki\u1ec3m to\u00e1n trong l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh \u2013 ng\u00e2n h\u00e0ng\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-loai-hinh-kiem-toan-trong-linh-vuc-tai-chinh-\u2013-ngan-hang.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-loai-hinh-kiem-toan-trong-linh-vuc-tai-chinh-\u2013-ngan-hang-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-loai-hinh-kiem-toan-trong-linh-vuc-tai-chinh-\u2013-ngan-hang-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-loai-hinh-kiem-toan-trong-linh-vuc-tai-chinh-\u2013-ngan-hang-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-loai-hinh-kiem-toan-trong-linh-vuc-tai-chinh-\u2013-ngan-hang-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4352\" class=\"wp-caption-text\">\u91d1\u878d\u30fb\u9280\u884c\u90e8\u9580\u306b\u304a\u3051\u308b\u76e3\u67fb\u306e\u7a2e\u985e<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_bao_cao_tai_chinh_Kiem_toan_ben_ngoai\"><\/span><b>\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\uff08\u5916\u90e8\u76e3\u67fb\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u6700\u3082\u4e00\u822c\u7684\u306a\u30bf\u30a4\u30d7\u3067\u3042\u308a\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u3068\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u6b63\u78ba\u6027\u306e\u8a55\u4fa1\u306b\u91cd\u70b9\u3092\u7f6e\u3044\u3066\u3044\u307e\u3059\u3002\u91d1\u878d\u30fb\u9280\u884c\u30bb\u30af\u30bf\u30fc\u306b\u304a\u3051\u308b\u76e3\u67fb\u3067\u306f\u3001\u3053\u306e\u70b9\u306b\u304a\u3044\u3066\u4fe1\u7528\u30ea\u30b9\u30af\u5f15\u5f53\u91d1\u306e\u5fb9\u5e95\u7684\u306a\u691c\u8a3c\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u307e\u305f\u3001\u76e3\u67fb\u4eba\u306f\u8907\u96d1\u306a\u91d1\u878d\u5546\u54c1\u306e\u516c\u6b63\u4fa1\u5024\u3092\u5e02\u5834\u4fa1\u683c\u3067\u7b97\u5b9a\u3059\u308b\u5fc5\u8981\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_noi_bo_va_vai_tro_kiem_soat\"><\/span><b>\u5185\u90e8\u76e3\u67fb\u3068\u7ba1\u7406\u306e\u5f79\u5272<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u76e3\u67fb\u306f\u3001\u76e3\u67fb\u5f79\u4f1a\u5098\u4e0b\u306e\u90e8\u9580\u3067\u3042\u308a\u3001\u76f4\u63a5\u306e\u7d4c\u55b6\u7d44\u7e54\u304b\u3089\u72ec\u7acb\u3057\u3066\u904b\u55b6\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u91d1\u878d\u30fb\u9280\u884c\u696d\u754c\u306b\u304a\u3051\u308b\u5185\u90e8\u76e3\u67fb\u306f\u3001\u65e5\u3005\u306e\u53d6\u5f15\u3092\u7cbe\u67fb\u3057\u3001\u4e0e\u4fe1\u627f\u8a8d\u30d7\u30ed\u30bb\u30b9\u306b\u9055\u53cd\u304c\u306a\u3044\u304b\u78ba\u8a8d\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u3053\u306e\u6d3b\u52d5\u306f\u3001\u5185\u90e8\u4e0d\u6b63\u306e\u9632\u6b62\u3068\u7d44\u7e54\u306e\u696d\u52d9\u52b9\u7387\u306e\u6700\u9069\u5316\u306b\u8ca2\u732e\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_tuan_thu_quy_dinh_dac_thu\"><\/span><b>\u7279\u5b9a\u306e\u898f\u5236\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u9280\u884c\u306f\u3001\u5b89\u5168\u6bd4\u7387\u3001\u4fe1\u7528\u9650\u5ea6\u984d\u3001\u305d\u3057\u3066\u30de\u30cd\u30fc\u30ed\u30f3\u30c0\u30ea\u30f3\u30b0\u5bfe\u7b56\uff08AML\uff09\u306b\u95a2\u3059\u308b\u53b3\u683c\u306a\u898f\u5236\u306e\u5bfe\u8c61\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u91d1\u878d\u30fb\u9280\u884c\u696d\u754c\u306b\u304a\u3051\u308b\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u306f\u3001\u5de8\u984d\u306e\u7f70\u91d1\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u5fc5\u9808\u3067\u3059\u3002\u9069\u5207\u306a\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306f\u3001\u56fd\u969b\u5e02\u5834\u306b\u304a\u3051\u308b\u7d44\u7e54\u306e\u8a55\u5224\u3092\u5b88\u308a\u3001\u55b6\u696d\u30e9\u30a4\u30bb\u30f3\u30b9\u3092\u7dad\u6301\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_cong_nghe_thong_tin_IT_Audit\"><\/span><b>\u60c5\u5831\u6280\u8853\u76e3\u67fb\uff08IT\u76e3\u67fb\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30c7\u30b8\u30bf\u30eb\u30d0\u30f3\u30ad\u30f3\u30b0\u306e\u6642\u4ee3\u306b\u304a\u3044\u3066\u3001\u91d1\u878d\u30c7\u30fc\u30bf\u306f\u4e3b\u306b\u8907\u96d1\u306a\u30b3\u30a2\u30d0\u30f3\u30ad\u30f3\u30b0\u30b7\u30b9\u30c6\u30e0\u306b\u4fdd\u5b58\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u73fe\u4ee3\u306e\u91d1\u878d\u30fb\u9280\u884c\u76e3\u67fb\u3067\u306f\u3001\u3053\u308c\u3089\u306e\u30c7\u30fc\u30bf\u306e\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u3068\u6574\u5408\u6027\u3092\u8a55\u4fa1\u3059\u308b\u305f\u3081\u306eIT\u76e3\u67fb\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002\u3053\u306e\u30d7\u30ed\u30bb\u30b9\u306b\u3088\u308a\u3001\u9867\u5ba2\u306e\u96fb\u5b50\u53d6\u5f15\u306f\u307e\u3059\u307e\u3059\u5de7\u5999\u5316\u3059\u308b\u30b5\u30a4\u30d0\u30fc\u653b\u6483\u304b\u3089\u5b89\u5168\u306b\u4fdd\u8b77\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phan_tich_cac_rui_ro_trong_yeu_trong_kiem_toan_nganh_tai_chinh_%E2%80%93_ngan_hang\"><\/span><b>\u91d1\u878d\u304a\u3088\u3073\u9280\u884c\u90e8\u9580\u306e\u76e3\u67fb\u306b\u304a\u3051\u308b\u4e3b\u8981\u306a\u30ea\u30b9\u30af\u3092\u5206\u6790\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u91d1\u878d\u30fb\u9280\u884c\u696d\u754c\u3067\u306f\u3001\u30ea\u30b9\u30af\u3092\u5305\u62ec\u7684\u306b\u7ba1\u7406\u3059\u308b\u305f\u3081\u306b\u3001\u591a\u69d8\u306a\u65b9\u6cd5\u3067\u76e3\u67fb\u304c\u5b9f\u65bd\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306f\u3001\u30c7\u30fc\u30bf\u306e\u6b63\u78ba\u6027\u3092\u691c\u8a3c\u3057\u3001\u30ea\u30b9\u30af\u3092\u8efd\u6e1b\u3057\u307e\u3059\u3002\u5185\u90e8\u76e3\u67fb\u306f\u3001\u30d7\u30ed\u30bb\u30b9\u306e\u76e3\u8996\u3001\u4e0d\u6b63\u884c\u70ba\u306e\u9632\u6b62\u3001\u696d\u52d9\u52b9\u7387\u306e\u5411\u4e0a\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u306f\u3001\u8cc7\u672c\u306e\u5b89\u5168\u6027\u3001\u4fe1\u7528\u3001\u30de\u30cd\u30fc\u30ed\u30f3\u30c0\u30ea\u30f3\u30b0\u9632\u6b62\u306b\u95a2\u3059\u308b\u898f\u5236\u306e\u9075\u5b88\u3092\u78ba\u4fdd\u3057\u307e\u3059\u3002\u30c7\u30b8\u30bf\u30eb\u30d0\u30f3\u30ad\u30f3\u30b0\u306e\u6642\u4ee3\u306b\u304a\u3044\u3066\u3001IT\u76e3\u67fb\u306f\u30c7\u30fc\u30bf\u3068\u53d6\u5f15\u30b7\u30b9\u30c6\u30e0\u306e\u4fdd\u8b77\u306b\u304a\u3044\u3066\u91cd\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_tin_dung_va_no_xau\"><\/span><b>\u4fe1\u7528\u30ea\u30b9\u30af\u3068\u4e0d\u826f\u50b5\u6a29<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4fe1\u7528\u30ea\u30b9\u30af\u306f\u6700\u5927\u306e\u61f8\u5ff5\u4e8b\u9805\u3067\u3059\u3002\u91d1\u878d\u30fb\u9280\u884c\u30bb\u30af\u30bf\u30fc\u306e\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u969b\u306b\u306f\u3001\u5c02\u9580\u5bb6\u306f\u901a\u905411\/2021\/TT-NHNN\u306b\u5f93\u3063\u3066\u878d\u8cc7\u306e\u5206\u985e\u30b9\u30ad\u30eb\u3092\u614e\u91cd\u306b\u8a55\u4fa1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5f15\u5f53\u91d1\u306e\u7a4d\u7acb\u304c\u4e0d\u5341\u5206\u3060\u3068\u3001\u865a\u507d\u306e\u8ca1\u52d9\u8af8\u8868\u304c\u4f5c\u6210\u3055\u308c\u3001\u9280\u884c\u306e\u5c06\u6765\u306e\u6d41\u52d5\u6027\u3068\u8cc7\u672c\u306e\u5b89\u5168\u6027\u304c\u8105\u304b\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_thanh_khoan_va_quan_tri_nguon_von\"><\/span><b>\u6d41\u52d5\u6027\u30ea\u30b9\u30af\u3068\u8cc7\u672c\u7ba1\u7406<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u9280\u884c\u306f\u77ed\u671f\u8cc7\u672c\u3092\u9577\u671f\u878d\u8cc7\u306b\u5229\u7528\u3059\u308b\u3053\u3068\u304c\u591a\u304f\u3001\u6f5c\u5728\u7684\u306a\u6d41\u52d5\u6027\u30ae\u30e3\u30c3\u30d7\u304c\u751f\u3058\u307e\u3059\u3002\u91d1\u878d\u76e3\u67fb\u304a\u3088\u3073\u9280\u884c\u76e3\u67fb\u306f\u3001\u30b9\u30c8\u30ec\u30b9\u30c6\u30b9\u30c8\u306e\u30b7\u30ca\u30ea\u30aa\u3092\u5206\u6790\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u9280\u884c\u306f\u5e02\u5834\u74b0\u5883\u304c\u6700\u3082\u4e0d\u5b89\u5b9a\u306a\u5834\u5408\u3067\u3082\u3001\u9867\u5ba2\u3078\u306e\u50b5\u52d9\u3092\u5c65\u884c\u3059\u308b\u306e\u306b\u5341\u5206\u306a\u8cc7\u91d1\u3092\u78ba\u4fdd\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_thi_truong_va_bien_dong_ty_gia\"><\/span><b>\u5e02\u5834\u30ea\u30b9\u30af\u3068\u70ba\u66ff\u30ec\u30fc\u30c8\u306e\u5909\u52d5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5916\u56fd\u70ba\u66ff\u53d6\u5f15\u696d\u52d9\u3092\u591a\u304f\u884c\u3046\u9280\u884c\u306b\u3068\u3063\u3066\u3001\u5e02\u5834\u30ea\u30b9\u30af\u306f\u6975\u3081\u3066\u9ad8\u3044\u3002\u8ca1\u52d9\u76e3\u67fb\u304a\u3088\u3073\u9280\u884c\u76e3\u67fb\u306f\u3001\u8a55\u4fa1\u30e2\u30c7\u30eb\u3068\u30d8\u30c3\u30b8\u624b\u6cd5\u306e\u691c\u8a3c\u306b\u91cd\u70b9\u3092\u7f6e\u304f\u3002\u76e3\u67fb\u4eba\u306f\u3001\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u5951\u7d04\u304c\u5e02\u5834\u5909\u52d5\u306b\u5fdc\u3058\u3066\u771f\u306e\u4fa1\u5024\u3067\u8a18\u9332\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u91d1\u878d\u304a\u3088\u3073\u9280\u884c\u90e8\u9580\u306e\u76e3\u67fb\u306b\u304a\u3051\u308b\u4e3b\u8981\u306a\u30ea\u30b9\u30af\u306e\u5206\u6790\u3002<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u30ea\u30b9\u30af\u30b0\u30eb\u30fc\u30d7<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u76e3\u67fb\u304c\u5fc5\u8981\u306a\u6307\u6a19<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u6bd4\u8f03\u898f\u5236<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30af\u30ec\u30b8\u30c3\u30c8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e0d\u826f\u50b5\u6a29\u6bd4\u7387\u3001\u30ea\u30b9\u30af\u5f15\u5f53\u91d1\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u56de\u89a7 11\/2021\/TT-NHNN<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6d41\u52d5\u6027<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">LDR\u6bd4\u7387\u3001\u6d41\u52d5\u8cc7\u7523<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u56de\u89a7 22\/2019\/TT-NHNN<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4ed5\u4e8b<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30b7\u30b9\u30c6\u30e0\u30a8\u30e9\u30fc\u3001\u5185\u90e8\u4e0d\u6b63<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u56de\u89a7 13\/2018\/TT-NHNN<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_kiem_toan_nganh_tai_chinh_%E2%80%93_ngan_hang_chuyen_nghiep\"><\/span><b>\u91d1\u878d\u304a\u3088\u3073\u9280\u884c\u90e8\u9580\u5411\u3051\u306e\u5c02\u9580\u7684\u306a\u76e3\u67fb\u624b\u9806\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u91d1\u878d\u30fb\u9280\u884c\u30bb\u30af\u30bf\u30fc\u306b\u304a\u3051\u308b\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306f\u3001\u4e3b\u306b4\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3067\u69cb\u6210\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u76e3\u67fb\u4eba\u306f\u30ea\u30b9\u30af\u8a55\u4fa1\u306b\u57fa\u3065\u3044\u3066\u8a08\u753b\u3092\u7b56\u5b9a\u3057\u3001\u9280\u884c\u306e\u7279\u6027\u306b\u5fdc\u3058\u305f\u91cd\u8981\u6027\u30ec\u30d9\u30eb\u3092\u6c7a\u5b9a\u3057\u307e\u3059\u3002\u6b21\u306b\u3001\u7279\u306b\u4e0e\u4fe1\u696d\u52d9\u306b\u304a\u3051\u308b\u30d7\u30ed\u30bb\u30b9\u306e\u6709\u52b9\u6027\u3092\u691c\u8a3c\u3059\u308b\u305f\u3081\u306e\u7d71\u5236\u30c6\u30b9\u30c8\u304c\u884c\u308f\u308c\u307e\u3059\u3002\u5b9f\u8a3c\u30c6\u30b9\u30c8\u306e\u6bb5\u968e\u3067\u306f\u3001\u30c7\u30fc\u30bf\u5206\u6790\u3001\u6b8b\u9ad8\u7167\u5408\u3001\u91d1\u5229\u691c\u8a3c\u306b\u91cd\u70b9\u304c\u7f6e\u304b\u308c\u307e\u3059\u3002\u6700\u5f8c\u306b\u3001\u76e3\u67fb\u7d50\u679c\u304c\u307e\u3068\u3081\u3089\u308c\u3001\u5c02\u9580\u7684\u57fa\u6e96\u306b\u6e96\u62e0\u3057\u305f\u6b63\u5f0f\u306a\u610f\u898b\u3092\u4ed8\u3057\u305f\u76e3\u67fb\u5831\u544a\u66f8\u304c\u63d0\u51fa\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_Lap_ke_hoach_kiem_toan_dua_tren_danh_gia_rui_ro\"><\/span><b>\u30b9\u30c6\u30c3\u30d7 1: \u30ea\u30b9\u30af\u8a55\u4fa1\u306b\u57fa\u3065\u3044\u3066\u76e3\u67fb\u8a08\u753b\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u4eba\u306f\u521d\u671f\u6bb5\u968e\u3067\u3001\u91d1\u878d\u6a5f\u95a2\u306e\u4e3b\u8981\u306a\u30ea\u30b9\u30af\u9818\u57df\u3092\u7279\u5b9a\u3057\u307e\u3059\u3002\u91d1\u878d\u30fb\u9280\u884c\u76e3\u67fb\u306e\u5834\u5408\u3001\u8a08\u753b\u306b\u306f\u7d44\u7e54\u69cb\u9020\u3068\u7d71\u5236\u74b0\u5883\u306e\u7406\u89e3\u3092\u542b\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u9280\u884c\u306e\u53d6\u5f15\u91cf\u306f\u81a8\u5927\u304b\u3064\u8907\u96d1\u3067\u3042\u308b\u3053\u3068\u304c\u591a\u3044\u305f\u3081\u3001\u91cd\u8981\u6027\u306e\u5224\u65ad\u306f\u975e\u5e38\u306b\u91cd\u8981\u3067\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_Thuc_hien_cac_thu_nghiem_kiem_soat\"><\/span><b>\u30b9\u30c6\u30c3\u30d72: \u5236\u5fa1\u30c6\u30b9\u30c8\u3092\u5b9f\u65bd\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u4eba\u306f\u3001\u9280\u884c\u306e\u7d71\u5236\u30d7\u30ed\u30bb\u30b9\u304c\u5b9f\u969b\u306b\u52b9\u679c\u7684\u306b\u6a5f\u80fd\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u691c\u8a3c\u3057\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u8ca1\u52d9\u76e3\u67fb\u3084\u9280\u884c\u76e3\u67fb\u3067\u306f\u3001\u4fe1\u7528\u30d5\u30a1\u30a4\u30eb\u3092\u7121\u4f5c\u70ba\u306b\u691c\u67fb\u3057\u307e\u3059\u3002\u305d\u306e\u76ee\u7684\u306f\u3001\u627f\u8a8d\u7f72\u540d\u306e\u5b8c\u5168\u6027\u3068\u3001\u9069\u7528\u3055\u308c\u308b\u898f\u5236\u306b\u5f93\u3063\u3066\u62c5\u4fdd\u304c\u6b63\u3057\u304f\u8a55\u4fa1\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_Thuc_hien_cac_thu_nghiem_co_ban_va_phan_tich_du_lieu\"><\/span><b>\u30b9\u30c6\u30c3\u30d7 3: \u57fa\u672c\u7684\u306a\u30c6\u30b9\u30c8\u3092\u5b9f\u65bd\u3057\u3001\u30c7\u30fc\u30bf\u3092\u5206\u6790\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u4eba\u306f\u6700\u65b0\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3092\u7528\u3044\u3066\u3001\u9280\u884c\u306e\u30b3\u30a2\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u306b\u5bfe\u3057\u3066\u30af\u30a8\u30ea\u30b3\u30de\u30f3\u30c9\u3092\u5b9f\u884c\u3057\u307e\u3059\u3002\u91d1\u878d\u30fb\u9280\u884c\u90e8\u9580\u306b\u304a\u3051\u308b\u3053\u306e\u6bb5\u968e\u306e\u76e3\u67fb\u306b\u306f\u3001\u9810\u91d1\u6b8b\u9ad8\u306e\u7167\u5408\u3068\u9867\u5ba2\u3078\u306e\u78ba\u8a8d\u304c\u542b\u307e\u308c\u307e\u3059\u3002\u307e\u305f\u3001\u9810\u91d1\u91d1\u5229\u3068\u8cb8\u51fa\u91d1\u5229\u306e\u8a08\u7b97\u306b\u3064\u3044\u3066\u3082\u30c1\u30a7\u30c3\u30af\u3092\u884c\u3044\u3001\u77db\u76fe\u304c\u306a\u3044\u304b\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_4_Tong_hop_ket_qua_va_phat_hanh_bao_cao\"><\/span><b>\u30b9\u30c6\u30c3\u30d7 4: \u7d50\u679c\u3092\u307e\u3068\u3081\u3001\u30ec\u30dd\u30fc\u30c8\u3092\u767a\u884c\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5341\u5206\u306a\u8a3c\u62e0\u3092\u53ce\u96c6\u3057\u305f\u5f8c\u3001\u76e3\u67fb\u4eba\u306f\u53d6\u7de0\u5f79\u4f1a\u3068\u8abf\u67fb\u7d50\u679c\u306b\u3064\u3044\u3066\u5354\u8b70\u3057\u307e\u3059\u3002\u91d1\u878d\u30fb\u9280\u884c\u30bb\u30af\u30bf\u30fc\u306e\u6700\u7d42\u76e3\u67fb\u5831\u544a\u66f8\u3067\u306f\u3001\u6b63\u5f0f\u306a\u610f\u898b\u304c\u8868\u660e\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u610f\u898b\u306f\u3001\u76e3\u67fb\u306e\u7cbe\u67fb\u30ec\u30d9\u30eb\u306b\u5fdc\u3058\u3066\u3001\u7121\u9650\u5b9a\u610f\u898b\u3001\u9650\u5b9a\u610f\u898b\u3001\u5426\u5b9a\u610f\u898b\u3001\u307e\u305f\u306f\u4e0d\u670d\u7533\u3057\u7acb\u3066\u306e\u3044\u305a\u308c\u304b\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ung_dung_cong_nghe_va_du_lieu_trong_kiem_toan_nganh_tai_chinh_%E2%80%93_ngan_hang\"><\/span><b>\u91d1\u878d\u304a\u3088\u3073\u9280\u884c\u90e8\u9580\u306e\u76e3\u67fb\u306b\u304a\u3051\u308b\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u3068\u30c7\u30fc\u30bf\u306e\u5fdc\u7528\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u30c7\u30b8\u30bf\u30eb\u6280\u8853\u306e\u6025\u901f\u306a\u767a\u5c55\u306f\u3001\u91d1\u878d\u30fb\u9280\u884c\u696d\u754c\u306b\u304a\u3051\u308b\u76e3\u67fb\u306e\u5b9f\u65bd\u65b9\u6cd5\u3092\u6839\u672c\u7684\u306b\u5909\u3048\u3064\u3064\u3042\u308a\u307e\u3059\u3002\u81a8\u5927\u306a\u30c7\u30fc\u30bf\u3068\u307e\u3059\u307e\u3059\u53b3\u683c\u5316\u3059\u308b\u30ea\u30b9\u30af\u7ba1\u7406\u8981\u4ef6\u306b\u76f4\u9762\u3059\u308b\u76e3\u67fb\u4eba\u306f\u3001\u3082\u306f\u3084\u5f93\u6765\u306e\u624b\u6cd5\u3060\u3051\u306b\u983c\u308b\u3053\u3068\u306f\u3067\u304d\u305a\u3001\u30d3\u30c3\u30b0\u30c7\u30fc\u30bf\u3001\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u3001\u305d\u3057\u3066\u4eba\u5de5\u77e5\u80fd\uff08AI\uff09\u3092\u6d3b\u7528\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u6280\u8853\u306f\u3001\u76e3\u67fb\u306e\u7cbe\u5ea6\u5411\u4e0a\u3001\u4e0d\u6b63\u306e\u65e9\u671f\u767a\u898b\u3001\u305d\u3057\u3066\u30b7\u30b9\u30c6\u30e0\u5168\u4f53\u306e\u900f\u660e\u6027\u5411\u4e0a\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4355\" aria-describedby=\"caption-attachment-4355\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4355\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Ung-dung-cong-nghe-va-du-lieu-trong-kiem-toan-nganh-tai-chinh-\u2013-ngan-hang.jpg\" alt=\"\u1ee8ng d\u1ee5ng c\u00f4ng ngh\u1ec7 v\u00e0 d\u1eef li\u1ec7u trong ki\u1ec3m to\u00e1n ng\u00e0nh t\u00e0i ch\u00ednh \u2013 ng\u00e2n h\u00e0ng\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Ung-dung-cong-nghe-va-du-lieu-trong-kiem-toan-nganh-tai-chinh-\u2013-ngan-hang.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Ung-dung-cong-nghe-va-du-lieu-trong-kiem-toan-nganh-tai-chinh-\u2013-ngan-hang-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Ung-dung-cong-nghe-va-du-lieu-trong-kiem-toan-nganh-tai-chinh-\u2013-ngan-hang-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Ung-dung-cong-nghe-va-du-lieu-trong-kiem-toan-nganh-tai-chinh-\u2013-ngan-hang-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Ung-dung-cong-nghe-va-du-lieu-trong-kiem-toan-nganh-tai-chinh-\u2013-ngan-hang-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4355\" class=\"wp-caption-text\">\u91d1\u878d\u304a\u3088\u3073\u9280\u884c\u90e8\u9580\u306e\u76e3\u67fb\u306b\u304a\u3051\u308b\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u3068\u30c7\u30fc\u30bf\u306e\u5fdc\u7528\u3002<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Phan_tich_du_lieu_lon_Big_Data_Analytics\"><\/span><b>\u30d3\u30c3\u30b0\u30c7\u30fc\u30bf\u5206\u6790<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6bce\u65e5\u4f55\u767e\u4e07\u3082\u306e\u53d6\u5f15\u304c\u767a\u751f\u3059\u308b\u4e2d\u3001\u5f93\u6765\u306e\u30b5\u30f3\u30d7\u30ea\u30f3\u30b0\u65b9\u6cd5\u3067\u306f\u3082\u306f\u3084\u7d76\u5bfe\u7684\u306a\u4fe1\u983c\u6027\u3092\u4fdd\u8a3c\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u91d1\u878d\u304a\u3088\u3073\u9280\u884c\u76e3\u67fb\u3067\u306f\u3001\u73fe\u5728\u3001100%\u30a2\u30eb\u30b4\u30ea\u30ba\u30e0\u3092\u7528\u3044\u3066\u53d6\u5f15\u30c7\u30fc\u30bf\u3092\u30b9\u30ad\u30e3\u30f3\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u6280\u8853\u306f\u3001\u5f93\u6765\u306e\u65b9\u6cd5\u3067\u306f\u898b\u9003\u3055\u308c\u3084\u3059\u3044\u3001\u7570\u5e38\u306a\u53d6\u5f15\u3084\u30de\u30cd\u30fc\u30ed\u30f3\u30c0\u30ea\u30f3\u30b0\u306e\u5146\u5019\u3092\u5373\u5ea7\u306b\u691c\u51fa\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cong_nghe_Blockchain_trong_xac_thuc_giao_dich\"><\/span><b>\u53d6\u5f15\u8a8d\u8a3c\u306b\u304a\u3051\u308b\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u6280\u8853\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u591a\u304f\u306e\u9280\u884c\u304c\u3001\u9280\u884c\u9593\u53d6\u5f15\u3084\u8cbf\u6613\u91d1\u878d\u306e\u8a18\u9332\u306b\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u6280\u8853\u3092\u63a1\u7528\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u73fe\u4ee3\u306e\u91d1\u878d\u30fb\u9280\u884c\u76e3\u67fb\u306e\u5b9f\u65bd\u65b9\u6cd5\u3092\u6839\u672c\u7684\u306b\u5909\u3048\u3064\u3064\u3042\u308a\u307e\u3059\u3002\u76e3\u67fb\u4eba\u306f\u7d19\u306e\u6587\u66f8\u3092\u691c\u8a3c\u3059\u308b\u4ee3\u308f\u308a\u306b\u3001\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u4e0a\u306e\u30ce\u30fc\u30c9\u3084\u30b9\u30de\u30fc\u30c8\u30b3\u30f3\u30c8\u30e9\u30af\u30c8\u3092\u691c\u67fb\u3059\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tri_tue_nhan_tao_AI_phat_hien_gian_lan\"><\/span><b>\u4eba\u5de5\u77e5\u80fd\uff08AI\uff09\u304c\u4e0d\u6b63\u884c\u70ba\u3092\u691c\u51fa\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">AI\u306f\u904e\u53bb\u306e\u4e0d\u6b63\u884c\u70ba\u304b\u3089\u5b66\u7fd2\u3057\u3001\u5c06\u6765\u306e\u30ea\u30b9\u30af\u3092\u3088\u308a\u6b63\u78ba\u306b\u4e88\u6e2c\u3059\u308b\u80fd\u529b\u3092\u5099\u3048\u3066\u3044\u307e\u3059\u3002\u91d1\u878d\u304a\u3088\u3073\u9280\u884c\u76e3\u67fb\u306b\u304a\u3044\u3066\u3001AI\u30c4\u30fc\u30eb\u306f\u9ad8\u30ea\u30b9\u30af\u9867\u5ba2\u306e\u5206\u985e\u3092\u52b9\u679c\u7684\u306b\u652f\u63f4\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u3053\u306e\u30b7\u30b9\u30c6\u30e0\u306f\u30de\u30af\u30ed\u7d4c\u6e08\u30c7\u30fc\u30bf\u306b\u57fa\u3065\u3044\u3066\u4e0d\u826f\u50b5\u6a29\u306b\u5206\u985e\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u878d\u8cc7\u306b\u3064\u3044\u3066\u65e9\u671f\u8b66\u544a\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Kien_thuc_va_ky_nang_can_thiet_cua_mot_kiem_toan_vien_tai_chinh\"><\/span><b>\u8ca1\u52d9\u76e3\u67fb\u4eba\u306b\u5fc5\u8981\u306a\u77e5\u8b58\u3068\u30b9\u30ad\u30eb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u91d1\u878d\u30fb\u9280\u884c\u76e3\u67fb\u4eba\u306f\u3001\u91d1\u878d\u30b7\u30b9\u30c6\u30e0\u306e\u900f\u660e\u6027\u3068\u5b89\u5168\u6027\u3092\u78ba\u4fdd\u3059\u308b\u4e0a\u3067\u4e2d\u6838\u7684\u306a\u5f79\u5272\u3092\u62c5\u3063\u3066\u3044\u307e\u3059\u3002\u696d\u754c\u306e\u9ad8\u3044\u30ea\u30b9\u30af\u7279\u6027\u3068\u53b3\u683c\u306a\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u8981\u4ef6\u306b\u3088\u308a\u3001\u76e3\u67fb\u4eba\u306f\u78ba\u56fa\u305f\u308b\u5c02\u9580\u77e5\u8b58\u3060\u3051\u3067\u306a\u304f\u3001\u9ad8\u5ea6\u306a\u5206\u6790\u30b9\u30ad\u30eb\u3001\u6279\u5224\u7684\u601d\u8003\u529b\u3001\u52b9\u679c\u7684\u306a\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u80fd\u529b\u3001\u305d\u3057\u3066\u6a21\u7bc4\u7684\u306a\u8077\u696d\u502b\u7406\u3092\u5099\u3048\u3001\u307e\u3059\u307e\u3059\u53b3\u3057\u3055\u3092\u5897\u3059\u8077\u52d9\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nen_tang_chuyen_mon_vung_chac\"><\/span><b>\u78ba\u56fa\u305f\u308b\u5c02\u9580\u7684\u57fa\u76e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u91d1\u878d\u30fb\u9280\u884c\u30bb\u30af\u30bf\u30fc\u306e\u76e3\u67fb\u3067\u6210\u529f\u3059\u308b\u306b\u306f\u3001\u4f1a\u8a08\u307e\u305f\u306f\u8ca1\u52d9\u306e\u5b66\u4f4d\u304c\u5fc5\u8981\u3067\u3059\u3002\u305f\u3060\u3057\u3001Big4\u306e\u76e3\u67fb\u6cd5\u4eba\u3067\u50cd\u304f\u306b\u306f\u3001CPA\u3001ACCA\u3001CFA\u306a\u3069\u306e\u56fd\u969b\u8cc7\u683c\u304c\u5fc5\u9808\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u9280\u884c\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306b\u95a2\u3059\u308b\u6df1\u3044\u7406\u89e3\u306f\u3001\u3053\u306e\u30dd\u30b8\u30b7\u30e7\u30f3\u306e\u5fc5\u9808\u8981\u4ef6\u3067\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ky_nang_phan_tich_va_tu_duy_phan_bien\"><\/span><b>\u5206\u6790\u529b\u3068\u6279\u5224\u7684\u601d\u8003\u529b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u91d1\u878d\u5206\u91ce\u306f\u5e38\u306b\u8907\u96d1\u306a\u6570\u5024\u3068\u53d6\u5f15\u69cb\u9020\u306b\u6e80\u3061\u3066\u3044\u307e\u3059\u3002\u512a\u308c\u305f\u8ca1\u52d9\u30fb\u9280\u884c\u76e3\u67fb\u4eba\u306f\u3001\u53d6\u5f15\u306e\u7d4c\u6e08\u7684\u6027\u8cea\u3092\u898b\u629c\u304f\u80fd\u529b\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002\u5c02\u9580\u5bb6\u3068\u3057\u3066\u306e\u61d0\u7591\u5fc3\u306f\u3001\u5de7\u5999\u306b\u63d0\u793a\u3055\u308c\u305f\u8ca1\u52d9\u5831\u544a\u66f8\u306e\u88cf\u306b\u96a0\u3055\u308c\u305f\u771f\u5b9f\u3092\u898b\u629c\u304f\u529b\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ky_nang_giao_tiep_va_dao_duc_nghe_nghiep\"><\/span><b>\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u80fd\u529b\u3068\u8077\u696d\u502b\u7406<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u4eba\u306f\u5546\u696d\u9280\u884c\u306e\u7d4c\u55b6\u9663\u3068\u983b\u7e41\u306b\u4ed5\u4e8b\u3092\u3057\u307e\u3059\u3002\u8aac\u5f97\u529b\u3068\u5ba2\u89b3\u7684\u306b\u554f\u984c\u3092\u63d0\u793a\u3059\u308b\u80fd\u529b\u306f\u6975\u3081\u3066\u91cd\u8981\u3067\u3059\u3002\u3068\u308a\u308f\u3051\u3001\u8077\u696d\u502b\u7406\u306f\u91d1\u878d\u30fb\u9280\u884c\u696d\u754c\u306e\u76e3\u67fb\u4eba\u304c\u30d7\u30ec\u30c3\u30b7\u30e3\u30fc\u306b\u8010\u3048\u3001\u72ec\u7acb\u6027\u3092\u5b88\u308b\u4e0a\u3067\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Co_hoi_nghe_nghiep_trong_nganh_kiem_toan_tai_chinh_%E2%80%93_ngan_hang\"><\/span><b>\u91d1\u878d\u304a\u3088\u3073\u9280\u884c\u76e3\u67fb\u696d\u754c\u3067\u306e\u30ad\u30e3\u30ea\u30a2\u306e\u30c1\u30e3\u30f3\u30b9\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u91d1\u878d\u30fb\u9280\u884c\u76e3\u67fb\u306e\u5206\u91ce\u306b\u306f\u3001\u9b45\u529b\u7684\u306a\u30ad\u30e3\u30ea\u30a2\u30c1\u30e3\u30f3\u30b9\u304c\u6570\u591a\u304f\u3042\u308a\u307e\u3059\u3002\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30eb\u306a\u74b0\u5883\u3001\u7af6\u4e89\u529b\u306e\u3042\u308b\u7d66\u4e0e\u3001\u305d\u3057\u3066\u660e\u78ba\u306a\u30ad\u30e3\u30ea\u30a2\u30a2\u30c3\u30d7\u306e\u9053\u7b4b\u3092\u5099\u3048\u305f\u5927\u624b\u72ec\u7acb\u7cfb\u76e3\u67fb\u6cd5\u4eba\u3067\u50cd\u304f\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002\u3055\u3089\u306b\u3001\u5546\u696d\u9280\u884c\u306f\u5185\u90e8\u7d71\u5236\u90e8\u9580\u306e\u76e3\u67fb\u4eba\u3092\u5e38\u306b\u512a\u5148\u7684\u306b\u63a1\u7528\u3057\u3066\u304a\u308a\u3001\u696d\u52d9\u306e\u5b89\u5168\u6027\u3068\u52b9\u7387\u6027\u3092\u78ba\u4fdd\u3057\u3066\u3044\u307e\u3059\u3002\u6c11\u9593\u90e8\u9580\u3060\u3051\u3067\u306a\u304f\u3001\u653f\u5e9c\u6a5f\u95a2\u3082\u30b7\u30b9\u30c6\u30e0\u306e\u76e3\u8996\u3084\u30de\u30af\u30ed\u7d4c\u6e08\u8ca1\u653f\u306e\u7ba1\u7406\u306e\u305f\u3081\u306b\u76e3\u67fb\u306e\u5c02\u9580\u5bb6\u3092\u5fc5\u8981\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4353\" aria-describedby=\"caption-attachment-4353\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4353\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Co-hoi-nghe-nghiep-trong-nganh-kiem-toan-tai-chinh-\u2013-ngan-hang.jpg\" alt=\"C\u01a1 h\u1ed9i ngh\u1ec1 nghi\u1ec7p trong ng\u00e0nh ki\u1ec3m to\u00e1n t\u00e0i ch\u00ednh \u2013 ng\u00e2n h\u00e0ng\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Co-hoi-nghe-nghiep-trong-nganh-kiem-toan-tai-chinh-\u2013-ngan-hang.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Co-hoi-nghe-nghiep-trong-nganh-kiem-toan-tai-chinh-\u2013-ngan-hang-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Co-hoi-nghe-nghiep-trong-nganh-kiem-toan-tai-chinh-\u2013-ngan-hang-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Co-hoi-nghe-nghiep-trong-nganh-kiem-toan-tai-chinh-\u2013-ngan-hang-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Co-hoi-nghe-nghiep-trong-nganh-kiem-toan-tai-chinh-\u2013-ngan-hang-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4353\" class=\"wp-caption-text\">\u91d1\u878d\u304a\u3088\u3073\u9280\u884c\u76e3\u67fb\u696d\u754c\u3067\u306e\u30ad\u30e3\u30ea\u30a2\u306e\u30c1\u30e3\u30f3\u30b9\u3002<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Lam_viec_tai_cac_cong_ty_kiem_toan_doc_lap\"><\/span><b>\u72ec\u7acb\u76e3\u67fb\u6cd5\u4eba\u3067\u50cd\u304f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">PwC\u3001\u30c7\u30ed\u30a4\u30c8\u3001EY\u3001KPMG\u3068\u3044\u3063\u305f\u5927\u624b\u4f01\u696d\u306b\u306f\u3001\u5fc5\u305a\u91d1\u878d\u30b5\u30fc\u30d3\u30b9\uff08FS\uff09\u5c02\u9580\u306e\u90e8\u9580\u304c\u3042\u308a\u307e\u3059\u3002\u53b3\u3057\u3044\u7814\u4fee\u74b0\u5883\u3067\u3042\u308a\u306a\u304c\u3089\u3001\u9b45\u529b\u7684\u306a\u7d66\u4e0e\u3068\u30ad\u30e3\u30ea\u30a2\u30a2\u30c3\u30d7\u306e\u6a5f\u4f1a\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u3053\u3067\u91d1\u878d\u30fb\u9280\u884c\u30bb\u30af\u30bf\u30fc\u306e\u76e3\u67fb\u696d\u52d9\u3067\u5f97\u3089\u308c\u308b\u7d4c\u9a13\u306f\u3001\u5c06\u6765\u306e\u30ad\u30e3\u30ea\u30a2\u306b\u3068\u3063\u3066\u78ba\u56fa\u305f\u308b\u57fa\u76e4\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tro_thanh_chuyen_gia_noi_bo_tai_cac_ngan_hang\"><\/span><b>\u9280\u884c\u306e\u793e\u5185\u30b9\u30da\u30b7\u30e3\u30ea\u30b9\u30c8\u306b\u306a\u308a\u307e\u3057\u3087\u3046\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5546\u696d\u9280\u884c\u306f\u3001\u5185\u90e8\u7d71\u5236\u90e8\u9580\u3067\u50cd\u304f\u7d4c\u9a13\u8c4a\u5bcc\u306a\u76e3\u67fb\u4eba\u3092\u5e38\u306b\u6c42\u3081\u3066\u3044\u307e\u3059\u3002\u91d1\u878d\u30fb\u9280\u884c\u696d\u754c\u3067\u76e3\u67fb\u696d\u52d9\u3092\u7d4c\u9a13\u3057\u305f\u5f8c\u306b\u300c\u73fe\u5834\u300d\u3067\u50cd\u304f\u3053\u3068\u3067\u3001\u30b7\u30b9\u30c6\u30e0\u5168\u4f53\u3092\u4fef\u77b0\u3059\u308b\u8996\u70b9\u3092\u8eab\u306b\u3064\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u306e\u30dd\u30b8\u30b7\u30e7\u30f3\u306f\u3001\u7d44\u7e54\u306e\u5b89\u5168\u6027\u3068\u52b9\u7387\u6027\u306b\u76f4\u63a5\u8ca2\u732e\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Co_hoi_tai_cac_co_quan_quan_ly_nha_nuoc\"><\/span><b>\u653f\u5e9c\u6a5f\u95a2\u3067\u306e\u6a5f\u4f1a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u56fd\u7acb\u9280\u884c\u691c\u67fb\u5c40\u307e\u305f\u306f\u56fd\u7acb\u76e3\u67fb\u5c40\u306f\u3001\u91d1\u878d\u306b\u95a2\u3059\u308b\u6df1\u3044\u77e5\u8b58\u3092\u6301\u3064\u4eba\u6750\u3092\u6c42\u3081\u3066\u3044\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u56fd\u5bb6\u306e\u76e3\u7763\u3068\u7d4c\u6e08\u306e\u5065\u5168\u6027\u306e\u78ba\u4fdd\u3068\u3044\u3046\u4efb\u52d9\u3092\u9042\u884c\u3057\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u91cd\u8981\u306a\u91d1\u878d\u653f\u7b56\u3068\u30de\u30af\u30ed\u7d4c\u6e08\u904b\u55b6\u306e\u5b9f\u65bd\u306b\u53c2\u52a0\u3059\u308b\u6a5f\u4f1a\u3068\u306a\u308a\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;\">\u91d1\u878d\u30fb\u9280\u884c\u30bb\u30af\u30bf\u30fc\u306b\u304a\u3051\u308b\u76e3\u67fb\u306f\u3001\u30d5\u30a3\u30eb\u30bf\u30fc\u3068\u3057\u3066\u91cd\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u3001\u8aa4\u60c5\u5831\u3092\u6392\u9664\u3057\u3001\u4fe1\u983c\u3092\u5f37\u5316\u3059\u308b\u4e0a\u3067\u91cd\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u307e\u3059\u3002\u4e0d\u5b89\u5b9a\u306a\u4e16\u754c\u306b\u304a\u3044\u3066\u3001\u76e3\u67fb\u306e\u5b9f\u65bd\u306f\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u78ba\u4fdd\u3060\u3051\u3067\u306a\u304f\u3001\u7af6\u4e89\u529b\u5f37\u5316\u306e\u305f\u3081\u306e\u6226\u7565\u3067\u3082\u3042\u308a\u307e\u3059\u3002\u91d1\u878d\u30fb\u9280\u884c\u76e3\u67fb\u306b\u95a2\u3059\u308b\u6df1\u3044\u6d1e\u5bdf\u306f\u3001\u91d1\u878d\u6a5f\u95a2\u304c\u6f5c\u5728\u7684\u306a\u554f\u984c\u3092\u65e9\u671f\u306b\u7279\u5b9a\u3057\u3001\u9577\u671f\u7684\u306a\u6301\u7d9a\u53ef\u80fd\u306a\u6210\u9577\u3092\u7dad\u6301\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f1a\u8a08\u30fb\u7a0e\u52d9\u306b\u95a2\u3059\u308b\u5c02\u9580\u7684\u306a\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u3092\u304a\u63a2\u3057\u306a\u3089\u3001MAN \u2013 Master Accountant Network\u304c\u559c\u3093\u3067\u304a\u624b\u4f1d\u3044\u3044\u305f\u3057\u307e\u3059\u3002\u91d1\u878d\u30fb\u9280\u884c\u76e3\u67fb\u696d\u754c\u306e\u7d4c\u9a13\u8c4a\u5bcc\u306a\u5c02\u9580\u5bb6\u30c1\u30fc\u30e0\u3092\u64c1\u3057\u3001\u6700\u9069\u306a\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u306b\u5c3d\u529b\u3044\u305f\u3057\u307e\u3059\u3002\u6700\u9ad8\u30ec\u30d9\u30eb\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u4fdd\u8a3c\u3057\u3001\u304a\u5ba2\u69d8\u306e\u30d3\u30b8\u30cd\u30b9\u306e\u6700\u5584\u306e\u5229\u76ca\u3092\u5b88\u308a\u307e\u3059\u3002\u8ca1\u52d9\u900f\u660e\u6027\u5411\u4e0a\u306b\u5411\u3051\u305f\u5c02\u9580\u7684\u306a\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u3054\u5e0c\u671b\u306e\u65b9\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<h2><span class=\"ez-toc-section\" id=\"FAQ_%E2%80%93_Nhung_cau_hoi_thuong_gap_ve_kiem_toan_nganh_tai_chinh_%E2%80%93_ngan_hang\"><\/span><b>FAQ \u2013 \u91d1\u878d\u30fb\u9280\u884c\u696d\u754c\u306b\u304a\u3051\u308b\u76e3\u67fb\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Tai_sao_ngan_hang_phai_kiem_toan_giua_nien_do\"><\/span>\u9280\u884c\u306f\u306a\u305c\u4e2d\u9593\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3057\u3087\u3046\u304b?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u9280\u884c\u306f\u9ad8\u3044\u30b7\u30b9\u30c6\u30df\u30c3\u30af\u30ea\u30b9\u30af\u3092\u62b1\u3048\u308b\u4e0a\u5834\u7d44\u7e54\u3067\u3042\u308b\u305f\u3081\u3001\u91d1\u878d\u30fb\u9280\u884c\u30bb\u30af\u30bf\u30fc\u306e\u4e2d\u9593\u76e3\u67fb\u306f\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u682a\u4e3b\u304c\u8ca1\u52d9\u72b6\u6cc1\u306e\u6700\u65b0\u60c5\u5831\u3092\u628a\u63e1\u3057\u3001\u898f\u5236\u5f53\u5c40\u306b\u3088\u308b\u76e3\u8996\u3092\u652f\u63f4\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u8cc7\u672c\u4e0d\u5b89\u306e\u5146\u5019\u3092\u65e9\u671f\u306b\u691c\u77e5\u3059\u308b\u3053\u3068\u306f\u3001\u6f5c\u5728\u7684\u306a\u5371\u6a5f\u306e\u9632\u6b62\u306b\u5f79\u7acb\u3061\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<h3><span class=\"ez-toc-section\" id=\"Chi_phi_kiem_toan_ngan_hang_duoc_tinh_nhu_the_nao\"><\/span>\u9280\u884c\u76e3\u67fb\u624b\u6570\u6599\u306f\u3069\u306e\u3088\u3046\u306b\u8a08\u7b97\u3055\u308c\u308b\u306e\u3067\u3057\u3087\u3046\u304b?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u91d1\u878d\u30fb\u9280\u884c\u30bb\u30af\u30bf\u30fc\u306b\u304a\u3051\u308b\u76e3\u67fb\u5831\u916c\u306f\u3001\u8cc7\u7523\u898f\u6a21\u3068\u55b6\u696d\u652f\u5e97\u6570\u306b\u3088\u3063\u3066\u6c7a\u307e\u308a\u307e\u3059\u3002\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u91d1\u878d\u5546\u54c1\u306e\u8907\u96d1\u3055\u3082\u3001\u30b5\u30fc\u30d3\u30b9\u5831\u916c\u306b\u76f4\u63a5\u5f71\u97ff\u3057\u307e\u3059\u3002\u901a\u5e38\u3001\u3053\u308c\u3089\u306e\u5831\u916c\u306f\u3001\u4e00\u822c\u7684\u306a\u88fd\u9020\u696d\u3084\u30c8\u30ec\u30fc\u30c7\u30a3\u30f3\u30b0\u696d\u306e\u76e3\u67fb\u5831\u916c\u3088\u308a\u3082\u5927\u5e45\u306b\u9ad8\u304f\u306a\u308a\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<h3><span class=\"ez-toc-section\" id=\"Su_khac_biet_giua_kiem_toan_ngan_hang_va_doanh_nghiep_thuong\"><\/span>\u9280\u884c\u76e3\u67fb\u3068\u4e00\u822c\u7684\u306a\u30d3\u30b8\u30cd\u30b9\u76e3\u67fb\u306e\u9055\u3044\u306f\u4f55\u3067\u3059\u304b?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u6700\u5927\u306e\u9055\u3044\u306f\u3001\u76e3\u67fb\u5bfe\u8c61\u3068\u4e3b\u8981\u306a\u30ea\u30b9\u30af\u306b\u3042\u308a\u307e\u3059\u3002\u91d1\u878d\u30fb\u9280\u884c\u76e3\u67fb\u306f\u4fe1\u7528\u30ea\u30b9\u30af\u3068\u6d41\u52d5\u6027\u30ea\u30b9\u30af\u306b\u91cd\u70b9\u3092\u7f6e\u304d\u307e\u3059\u3002\u4e00\u65b9\u3001\u4f01\u696d\u76e3\u67fb\u306f\u901a\u5e38\u3001\u751f\u7523\u30b5\u30a4\u30af\u30eb\u5168\u4f53\u306b\u304a\u3051\u308b\u5728\u5eab\u3001\u56fa\u5b9a\u8cc7\u7523\u3001\u58f2\u4e0a\u539f\u4fa1\u306b\u91cd\u70b9\u3092\u7f6e\u304d\u307e\u3059\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        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Theo Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc, t\u00ednh \u0111\u1ebfn cu\u1ed1i n\u0103m 2024, t\u1ed5ng t\u00e0i s\u1ea3n h\u1ec7 th\u1ed1ng c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam \u0111\u1ea1t m\u1ee9c k\u1ef7 l\u1ee5c, t\u1ea1o \u00e1p l\u1ef1c l\u1edbn v\u1ec1 minh b\u1ea1ch. Vi\u1ec7c th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n kh\u00f4ng ch\u1ec9 l\u00e0 y\u00eau c\u1ea7u t\u1eeb c\u01a1 quan qu\u1ea3n l\u00fd m\u00e0 c\u00f2n l\u00e0 &#8220;l\u00e1 ch\u1eafn&#8221; b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i ng\u01b0\u1eddi g\u1eedi ti\u1ec1n v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0. C\u0103n c\u1ee9 Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4354,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4350","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/4350","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=4350"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/4350\/revisions"}],"predecessor-version":[{"id":4356,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/4350\/revisions\/4356"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/4354"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=4350"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=4350"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=4350"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}