{"id":4958,"date":"2026-02-12T00:27:28","date_gmt":"2026-02-12T07:27:28","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4958"},"modified":"2026-02-12T00:30:33","modified_gmt":"2026-02-12T07:30:33","slug":"chung-chi-kiem-toan-noi-bo","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ja\/chung-chi-kiem-toan-noi-bo\/","title":{"rendered":"\u5185\u90e8\u76e3\u67fb\u8a8d\u5b9a\u8cc7\u683c\u306f\u3001\u76e3\u67fb\u30ad\u30e3\u30ea\u30a2\u3092\u5411\u4e0a\u3055\u305b\u307e\u3059\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u516c\u8a8d\u5185\u90e8\u76e3\u67fb\u4eba\uff08CIA\uff09\u8a8d\u5b9a\u8cc7\u683c\u306f\u3001\u73fe\u4ee3\u306e\u7d4c\u55b6\u74b0\u5883\u306b\u304a\u3051\u308b\u76e3\u67fb\u4eba\u306e\u5c02\u9580\u80fd\u529b\u3092\u8a55\u4fa1\u3059\u308b\u4e0a\u3067\u3001\u73fe\u5728\u6700\u3082\u4fe1\u983c\u3067\u304d\u308b\u30d9\u30f3\u30c1\u30de\u30fc\u30af\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u56fd\u969b\u5185\u90e8\u76e3\u67fb\u4eba\u5354\u4f1a\uff08IIA\uff09\u306e\u30c7\u30fc\u30bf\u306b\u3088\u308b\u3068\u3001\u4e16\u754c\u4e2d\u306717\u4e07\u4eba\u4ee5\u4e0a\u306e\u5c02\u9580\u5bb6\u304cCIA\u8a8d\u5b9a\u8cc7\u683c\u3092\u53d6\u5f97\u3057\u3066\u304a\u308a\u3001\u4f01\u696d\u306e\u30ea\u30b9\u30af\u7ba1\u7406\u30fb\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u306e\u904b\u7528\u306b\u304a\u3044\u3066CIA\u8a8d\u5b9a\u8cc7\u683c\u304c\u4e0d\u53ef\u6b20\u306a\u5730\u4f4d\u3092\u5360\u3081\u3066\u3044\u308b\u3053\u3068\u3092\u88cf\u4ed8\u3051\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0\u3067\u306f\u3001\u653f\u5e9c\u306b\u3088\u308b\u898f\u5236\u306e\u767a\u5e03\u306b\u4f34\u3044\u3001\u5185\u90e8\u76e3\u67fb\u8a8d\u8a3c\u306e\u5f79\u5272\u304c\u3055\u3089\u306b\u91cd\u8981\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-05-2019-ND-CP-quy-dinh-ve-kiem-toan-noi-bo-315316.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u653f\u4ee405\/2019\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> \u5185\u90e8\u76e3\u67fb\u306b\u95a2\u3057\u3066\u306f\u3001\u4e0a\u5834\u4f01\u696d\u3001\u56fd\u6709\u4f01\u696d\u3001\u304a\u3088\u3073\u4fe1\u7528\u6a5f\u95a2\u306f\u3001\u9069\u5207\u306a\u8cc7\u683c\u3092\u6301\u3064\u4eba\u54e1\u3092\u64c1\u3059\u308b\u5185\u90e8\u76e3\u67fb\u90e8\u9580\u3092\u8a2d\u7f6e\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u4fe1\u983c\u3067\u304d\u308b\u8cc7\u683c\u3092\u53d6\u5f97\u3059\u308b\u3053\u3068\u306f\u3001\u6cd5\u4ee4\u9075\u5b88\u306b\u5f79\u7acb\u3064\u3060\u3051\u3067\u306a\u304f\u3001\u696d\u754c\u306b\u304a\u3051\u308b\u6301\u7d9a\u7684\u306a\u30ad\u30e3\u30ea\u30a2\u30a2\u30c3\u30d7\u306e\u57fa\u76e4\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" 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href=\"https:\/\/kiemtoan.man.net.vn\/ja\/chung-chi-kiem-toan-noi-bo\/#Loi_ich_dot_pha_khi_so_huu_chung_chi_kiem_toan_noi_bo\" >\u5185\u90e8\u76e3\u67fb\u8a8d\u5b9a\u8cc7\u683c\u3092\u53d6\u5f97\u3059\u308b\u3053\u3068\u306b\u3088\u308b\u753b\u671f\u7684\u306a\u30e1\u30ea\u30c3\u30c8\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/chung-chi-kiem-toan-noi-bo\/#Gia_tang_thu_nhap_va_co_hoi_thang_tien\" >\u53ce\u5165\u306e\u5897\u52a0\u3068\u30ad\u30e3\u30ea\u30a2\u30a2\u30c3\u30d7\u306e\u6a5f\u4f1a\u3002<\/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\/chung-chi-kiem-toan-noi-bo\/#Xay_dung_mang_luoi_quan_he_chuyen_gia_toan_cau\" 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href=\"https:\/\/kiemtoan.man.net.vn\/ja\/chung-chi-kiem-toan-noi-bo\/#Rao_can_ve_ngon_ngu_va_chi_phi\" >\u8a00\u8a9e\u306e\u58c1\u3068\u30b3\u30b9\u30c8<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/chung-chi-kiem-toan-noi-bo\/#Quan_ly_thoi_gian_giua_cong_viec_va_hoc_tap\" >\u4ed5\u4e8b\u3068\u52c9\u5f37\u306e\u6642\u9593\u3092\u7ba1\u7406\u3059\u308b<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/chung-chi-kiem-toan-noi-bo\/#Phan_tich_su_khac_biet_giua_Kiem_toan_noi_bo_va_Kiem_toan_doc_lap\" >\u5185\u90e8\u76e3\u67fb\u3068\u72ec\u7acb\u76e3\u67fb\u306e\u9055\u3044\u3092\u5206\u6790\u3057\u307e\u3059\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/chung-chi-kiem-toan-noi-bo\/#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-21\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/chung-chi-kiem-toan-noi-bo\/#Cac_dich_vu_khac\" >\u305d\u306e\u4ed6\u306e\u30b5\u30fc\u30d3\u30b9<\/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\/chung-chi-kiem-toan-noi-bo\/#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><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/chung-chi-kiem-toan-noi-bo\/#Cau_hoi_thuong_gap_ve_chung_chi_kiem_toan_noi_bo\" >\u5185\u90e8\u76e3\u67fb\u8a8d\u8a3c\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/chung-chi-kiem-toan-noi-bo\/#Toi_chua_co_kinh_nghiem_kiem_toan_co_thi_duoc_CIA_khong\" >\u76e3\u67fb\u7d4c\u9a13\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001CIA \u8a66\u9a13\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u3059\u304b?<\/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\/chung-chi-kiem-toan-noi-bo\/#Chung_chi_CIA_co_thoi_han_bao_lau\" >CIA \u8a8d\u5b9a\u306e\u6709\u52b9\u671f\u9593\u306f\u3069\u306e\u304f\u3089\u3044\u3067\u3059\u304b?<\/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\/chung-chi-kiem-toan-noi-bo\/#Nen_hoc_chung_chi_kiem_toan_noi_bo_CIA_hay_bang_ke_toan_truong_truoc\" >\u307e\u305a\u3001CIA \u5185\u90e8\u76e3\u67fb\u8a8d\u5b9a\u307e\u305f\u306f\u4e3b\u4efb\u4f1a\u8a08\u58eb\u8a8d\u5b9a\u3092\u53d6\u5f97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304b?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/chung-chi-kiem-toan-noi-bo\/#Thi_truot_mot_phan_thi_CIA_thi_bao_lau_duoc_thi_lai\" >CIA \u8a66\u9a13\u306e\u4e00\u90e8\u306b\u4e0d\u5408\u683c\u306b\u306a\u3063\u305f\u5834\u5408\u3001\u518d\u53d7\u9a13\u3067\u304d\u308b\u307e\u3067\u306b\u3069\u308c\u304f\u3089\u3044\u5f85\u305f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u304b?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tong_quan_ve_chung_chi_kiem_toan_noi_bo_CIA\"><\/span><b>CIA\u5185\u90e8\u76e3\u67fb\u8a8d\u5b9a\u306e\u6982\u8981<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4963\" aria-describedby=\"caption-attachment-4963\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4963\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Tong-quan-ve-chung-chi-kiem-toan-noi-bo-CIA.jpg\" alt=\"T\u1ed5ng quan v\u1ec1 ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 CIA\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Tong-quan-ve-chung-chi-kiem-toan-noi-bo-CIA.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Tong-quan-ve-chung-chi-kiem-toan-noi-bo-CIA-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Tong-quan-ve-chung-chi-kiem-toan-noi-bo-CIA-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Tong-quan-ve-chung-chi-kiem-toan-noi-bo-CIA-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Tong-quan-ve-chung-chi-kiem-toan-noi-bo-CIA-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4963\" class=\"wp-caption-text\">CIA\u5185\u90e8\u76e3\u67fb\u8a8d\u5b9a\u306e\u6982\u8981<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u516c\u8a8d\u5185\u90e8\u76e3\u67fb\u4eba\uff08CIA\uff09\u8a8d\u5b9a\u8cc7\u683c\u306f\u3001\u5185\u90e8\u76e3\u67fb\u4eba\u306e\u5c02\u9580\u7684\u80fd\u529b\u3068\u502b\u7406\u57fa\u6e96\u3092\u8a3c\u660e\u3059\u308b\u4e16\u754c\u7684\u306a\u30b4\u30fc\u30eb\u30c9\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u3067\u3059\u3002\u7c73\u56fd\u5185\u90e8\u76e3\u67fb\u4eba\u5354\u4f1a\uff08IIA\uff09\u304c\u8a8d\u5b9a\u3059\u308bCIA\u306f\u3001\u56fd\u969b\u5c02\u9580\u8077\u5b9f\u52d9\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\uff08IPPF\uff09\u306b\u57fa\u3065\u304f\u77e5\u8b58\u306e\u57fa\u76e4\u3092\u63d0\u4f9b\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u5c02\u9580\u5bb6\u304c\u30c7\u30b8\u30bf\u30eb\u7d4c\u6e08\u74b0\u5883\u306b\u9069\u5207\u306b\u9069\u5fdc\u3067\u304d\u308b\u3088\u3046\u652f\u63f4\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0\u3067\u306f\u3001CIA\u306f\u300c\u6a4b\u6e21\u3057\u300d\u3068\u3057\u3066\u91cd\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u3001\u500b\u4eba\u3084\u4f01\u696d\u304c\u6cd5\u4ee405\/2019\/ND-CP\u306b\u5b9a\u3081\u3089\u308c\u305f\u53b3\u3057\u3044\u57fa\u6e96\u3092\u5bb9\u6613\u306b\u6e80\u305f\u305b\u308b\u3088\u3046\u652f\u63f4\u3057\u3066\u3044\u307e\u3059\u3002 <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=202684\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u56de\u89a7 8\/2021\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">\u3053\u306e\u8a8d\u5b9a\u3092\u53d6\u5f97\u3059\u308b\u3053\u3068\u306f\u3001\u56fd\u969b\u7684\u306a\u6163\u884c\u3068\u73fe\u5728\u306e\u6cd5\u7684\u898f\u5236\u306b\u5f93\u3063\u3066\u52b4\u50cd\u529b\u3092\u6a19\u6e96\u5316\u3059\u308b\u305f\u3081\u306e\u9375\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khai_niem_va_vi_the_cua_bang_CIA_tren_thi_truong\"><\/span><b>CIA \u8a8d\u5b9a\u306e\u30b3\u30f3\u30bb\u30d7\u30c8\u3068\u5e02\u5834\u30dd\u30b8\u30b7\u30e7\u30f3\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">CIA\u5185\u90e8\u76e3\u67fb\u4eba\u8a8d\u5b9a\u306f\u3001\u5185\u90e8\u76e3\u67fb\u306b\u304a\u3044\u3066\u552f\u4e00\u4e16\u754c\u7684\u306b\u8a8d\u3081\u3089\u308c\u305f\u5c02\u9580\u8cc7\u683c\u3067\u3059\u3002IIA\uff08\u5185\u90e8\u76e3\u67fb\u4eba\u5354\u4f1a\uff09\u304c\u8a8d\u5b9a\u3059\u308bCIA\u306f\u3001\u7d44\u7e54\u306b\u4ed8\u52a0\u4fa1\u5024\u3092\u3082\u305f\u3089\u3059\u52b9\u679c\u7684\u306a\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u305f\u3081\u306e\u77e5\u8b58\u3001\u30b9\u30ad\u30eb\u3001\u305d\u3057\u3066\u80fd\u529b\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u8a3c\u660e\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u30c7\u30b8\u30bf\u30eb\u7d4c\u6e08\u306e\u6587\u8108\u306b\u304a\u3044\u3066\u3001\u5185\u90e8\u76e3\u67fb\u8cc7\u683c\u3092\u53d6\u5f97\u3059\u308b\u3053\u3068\u3067\u3001\u5c02\u9580\u5bb6\u306f\u56fd\u969b\u5c02\u9580\u8077\u5b9f\u52d9\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\uff08IPPF\uff09\u306b\u30a2\u30af\u30bb\u30b9\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u76e3\u67fb\u4eba\u304c\u53d6\u7de0\u5f79\u4f1a\u304a\u3088\u3073\u7d4c\u55b6\u5e79\u90e8\u306e\u671f\u5f85\u306b\u5fdc\u3048\u306a\u304c\u3089\u3001\u72ec\u7acb\u6027\u3001\u5ba2\u89b3\u6027\u3001\u5c02\u9580\u6027\u3092\u3082\u3063\u3066\u696d\u52d9\u3092\u9042\u884c\u3059\u308b\u4e0a\u3067\u5f79\u7acb\u3064\u5fc5\u9808\u306e\u57fa\u6e96\u3067\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Moi_lien_he_giua_CIA_va_cac_quy_dinh_phap_luat_Viet_Nam\"><\/span><b>CIA\u3068\u30d9\u30c8\u30ca\u30e0\u306e\u6cd5\u7684\u898f\u5236\u306e\u95a2\u4fc2\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0\u3067\u306f\u3001\u8ca1\u52d9\u7701\u306e\u5185\u90e8\u76e3\u67fb\u57fa\u6e96\u306b\u95a2\u3059\u308b\u901a\u9054\u7b2c8\/2021\/TT-BTC\u53f7\u306b\u3088\u308a\u3001\u56fd\u969b\u7684\u306a\u30d9\u30b9\u30c8\u30d7\u30e9\u30af\u30c6\u30a3\u30b9\u306b\u57fa\u3065\u304f\u5b9f\u52d9\u57fa\u6e96\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u5185\u90e8\u76e3\u67fb\u8cc7\u683c\u8a8d\u5b9a\u8a66\u9a13\u306e\u52c9\u5f37\u3068\u53d7\u9a13\u306f\u3001\u5b9f\u52d9\u5bb6\u304c\u73fe\u884c\u6cd5\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u502b\u7406\u539f\u5247\u3068\u7ba1\u7406\u624b\u6cd5\u3092\u7fd2\u5f97\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">CIA\u7814\u4fee\u30d7\u30ed\u30b0\u30e9\u30e0\u3068\u653f\u4ee405\/2019\/ND-CP\u306e\u898f\u5236\u3068\u306e\u985e\u4f3c\u6027\u306b\u3088\u308a\u3001\u4f01\u696d\u306f\u5f93\u696d\u54e1\u306e\u6a19\u6e96\u5316\u3092\u5bb9\u6613\u306b\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u4ee5\u4e0b\u306f\u3001\u6cd5\u898f\u5236\u3068CIA\u57fa\u6e96\u306b\u57fa\u3065\u304f\u5185\u90e8\u76e3\u67fb\u54e1\u306e\u4eba\u54e1\u8981\u4ef6\u3092\u6bd4\u8f03\u3057\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>\u6cd5\u7684\u898f\u5236\u3068 CIA \u6a19\u6e96\u306b\u5f93\u3063\u305f\u5185\u90e8\u76e3\u67fb\u4eba\u54e1\u8981\u4ef6\u306e\u6bd4\u8f03\u8868\u3002<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u57fa\u6e96<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u653f\u4ee405\/2019\/ND-CP\u306b\u898f\u5b9a\u3055\u308c\u305f\u898f\u5247<\/b><\/td>\n<td style=\"text-align: center;\"><b>CIA\u5185\u90e8\u76e3\u67fb\u8a8d\u5b9a\u57fa\u6e96<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30c8\u30ec\u30fc\u30cb\u30f3\u30b0\u306e\u30ec\u30d9\u30eb<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u6cd5\u5f8b\u3001\u7d4c\u6e08\u5b66\u3092\u5c02\u9580\u3068\u3059\u308b\u5927\u5b66\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5927\u5b66\u5352\u696d\u4ee5\u4e0a\uff08\u307e\u305f\u306f\u540c\u7b49\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7d4c\u9a13<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u95a2\u9023\u5206\u91ce\u3067\u306e2\u5e74\u4ee5\u4e0a\u306e\u7d4c\u9a13\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u76e3\u67fb\/\u30ea\u30b9\u30af\u7ba1\u7406\u306e\u5b9f\u52d9\u7d4c\u9a131\uff5e2\u5e74<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5c02\u9580\u77e5\u8b58<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u3068\u30ea\u30b9\u30af\u7ba1\u7406\u306b\u95a2\u3059\u308b\u7406\u89e3\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">IPPF\u3001\u30ac\u30d0\u30ca\u30f3\u30b9\u3001\u30ea\u30b9\u30af\u7ba1\u7406\u3001IT \u306b\u7cbe\u901a\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8077\u696d\u502b\u7406<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8aa0\u5b9f\u3055\u3001\u5ba2\u89b3\u6027\u3001\u72ec\u7acb\u6027<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">IIA\u502b\u7406\u898f\u5b9a\u3092\u9075\u5b88\u3059\u308b<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"He_thong_cac_loai_chung_chi_kiem_toan_noi_bo_hien_nay\"><\/span><b>\u73fe\u5728\u306e\u5185\u90e8\u76e3\u67fb\u8a8d\u8a3c\u5236\u5ea6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4960\" aria-describedby=\"caption-attachment-4960\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4960\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/He-thong-cac-loai-chung-chi-kiem-toan-noi-bo-hien-nay.jpg\" alt=\"H\u1ec7 th\u1ed1ng c\u00e1c lo\u1ea1i ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 hi\u1ec7n nay\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/He-thong-cac-loai-chung-chi-kiem-toan-noi-bo-hien-nay.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/He-thong-cac-loai-chung-chi-kiem-toan-noi-bo-hien-nay-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/He-thong-cac-loai-chung-chi-kiem-toan-noi-bo-hien-nay-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/He-thong-cac-loai-chung-chi-kiem-toan-noi-bo-hien-nay-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/He-thong-cac-loai-chung-chi-kiem-toan-noi-bo-hien-nay-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4960\" class=\"wp-caption-text\">\u73fe\u5728\u306e\u5185\u90e8\u76e3\u67fb\u8a8d\u8a3c\u5236\u5ea6<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u30ea\u30b9\u30af\u7ba1\u7406\u3068\u8ca1\u52d9\u306e\u900f\u660e\u6027\u304c\u307e\u3059\u307e\u3059\u91cd\u8996\u3055\u308c\u308b\u4e2d\u3001\u5185\u90e8\u76e3\u67fb\u8cc7\u683c\u306f\u5c02\u9580\u5bb6\u306b\u3068\u3063\u3066\u91cd\u8981\u306a\u300c\u30ad\u30e3\u30ea\u30a2\u30d1\u30b9\u30dd\u30fc\u30c8\u300d\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u30b0\u30ed\u30fc\u30d0\u30eb\u30b4\u30fc\u30eb\u30c9\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u3067\u3042\u308bCIA\u3001\u65b0\u898f\u53c2\u5165\u8005\u306b\u3068\u3063\u3066\u306e\u8db3\u639b\u304b\u308a\u3068\u306a\u308bIAP\u3001CRMA\u3084\u5c02\u9580\u30d7\u30ed\u30b0\u30e9\u30e0\u306a\u3069\u3001\u305d\u308c\u305e\u308c\u306e\u8cc7\u683c\u306f\u3001\u76e3\u67fb\u3001\u4f1a\u8a08\u3001\u30ea\u30b9\u30af\u7ba1\u7406\u306e\u5206\u91ce\u306b\u304a\u3051\u308b\u5177\u4f53\u7684\u306a\u30ad\u30e3\u30ea\u30a2\u76ee\u6a19\u306b\u5408\u308f\u305b\u3066\u3001\u305d\u308c\u305e\u308c\u7570\u306a\u308b\u30ad\u30e3\u30ea\u30a2\u30a2\u30c3\u30d7\u306e\u9053\u3092\u5207\u308a\u958b\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chung_chi_CIA_Certified_Internal_Auditor_%E2%80%93_Tieu_chuan_vang\"><\/span><b>CIA\uff08\u516c\u8a8d\u5185\u90e8\u76e3\u67fb\u4eba\uff09\u8a8d\u5b9a\u8cc7\u683c \u2013 \u30b4\u30fc\u30eb\u30c9\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u6700\u3082\u6a29\u5a01\u306e\u3042\u308b\u5185\u90e8\u76e3\u67fb\u8a8d\u5b9a\u8cc7\u683c\u3067\u3059\u3002\u8a66\u9a13\u306f\u3001\u5185\u90e8\u76e3\u67fb\u306e\u57fa\u790e\u3001\u5185\u90e8\u76e3\u67fb\u306e\u5b9f\u52d9\u3001\u305d\u3057\u3066\u30d3\u30b8\u30cd\u30b9\u77e5\u8b58\u306e3\u3064\u306e\u30d1\u30fc\u30c8\u306b\u91cd\u70b9\u304c\u7f6e\u304b\u308c\u3066\u3044\u307e\u3059\u3002 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-noi-bo-la-gi\/\"><span style=\"font-weight: 400;\">\u5185\u90e8\u76e3\u67fb<\/span><\/a><span style=\"font-weight: 400;\">\u30b3\u30f3\u30c6\u30b9\u30c8\u306e\u5404\u30d1\u30fc\u30c8\u3067\u306f\u3001\u5fdc\u52df\u8005\u306b\u6df1\u3044\u5206\u6790\u7684\u601d\u8003\u529b\u3068\u3001\u73fe\u5b9f\u306e\u72b6\u6cc1\u306b\u67d4\u8edf\u306b\u5bfe\u5fdc\u3067\u304d\u308b\u80fd\u529b\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u5185\u90e8\u76e3\u67fb\u8cc7\u683c\u3092\u53d6\u5f97\u3059\u308b\u3068\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u4e0a\u7d1a\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306b\u53c2\u52a0\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u4e0a\u5834\u591a\u56fd\u7c4d\u4f01\u696d\u3067\u5185\u90e8\u76e3\u67fb\u8cac\u4efb\u8005\u3084\u4e3b\u4efb\u76e3\u67fb\u5f79\uff08CAE\uff09\u306a\u3069\u306e\u5f79\u8077\u306b\u5c31\u304f\u305f\u3081\u306e\u5fc5\u9808\u6761\u4ef6\u3067\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"IAP_Internal_Audit_Practitioner_%E2%80%93_Buoc_dem_cho_nguoi_moi\"><\/span><b>IAP\uff08\u5185\u90e8\u76e3\u67fb\u5b9f\u52d9\u8005\uff09 \u2013 \u521d\u5fc3\u8005\u306e\u305f\u3081\u306e\u8db3\u304c\u304b\u308a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u65b0\u5352\u306e\u65b9\u3001\u3042\u308b\u3044\u306f\u8ee2\u8077\u3092\u8003\u3048\u3066\u3044\u308b\u65b9\u306b\u3068\u3063\u3066\u3001IAP\u306f\u7406\u60f3\u7684\u306a\u51fa\u767a\u70b9\u3067\u3059\u3002\u3053\u306e\u8a8d\u5b9a\u8cc7\u683c\u306f\u3001\u5185\u90e8\u76e3\u67fb\u696d\u52d9\u306b\u95a2\u3059\u308b\u6700\u3082\u57fa\u672c\u7684\u306a\u77e5\u8b58\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002IAP\u3092\u4fee\u4e86\u3059\u308b\u3068\u3001\u3088\u308a\u4f53\u7cfb\u5316\u3055\u308c\u305f\u5185\u90e8\u76e3\u67fb\u4eba\uff08CIA\uff09\u8a8d\u5b9a\u8cc7\u683c\u306b\u30b9\u30e0\u30fc\u30ba\u306b\u79fb\u884c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">IAP\u306f\u3001\u5185\u90e8\u7d71\u5236\u3068\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u57fa\u672c\u7684\u306a\u6982\u5ff5\u306b\u7126\u70b9\u3092\u5f53\u3066\u3066\u3044\u307e\u3059\u3002IAP\u306e\u53d6\u5f97\u306f\u3001\u6700\u521d\u304b\u3089\u5c02\u9580\u8077\u3078\u306e\u30b3\u30df\u30c3\u30c8\u30e1\u30f3\u30c8\u3092\u793a\u3059\u3082\u306e\u3067\u3042\u308a\u3001\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u7a0e\u52d9\u5206\u91ce\u306e\u96c7\u7528\u4e3b\u306b\u597d\u5370\u8c61\u3092\u4e0e\u3048\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"CRMA_va_cac_chung_chi_chuyen_sau\"><\/span><b>CRMA\u3068\u4e0a\u7d1a\u8a8d\u5b9a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">IIA\u306f\u3001\u4e00\u822c\u7684\u306a\u8a8d\u5b9a\u8cc7\u683c\u306b\u52a0\u3048\u3001CRMA\uff08\u30ea\u30b9\u30af\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u4fdd\u8a3c\u8a8d\u5b9a\uff09\u3082\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306fCIA\u5185\u90e8\u76e3\u67fb\u8a8d\u5b9a\u8cc7\u683c\u3092\u88dc\u5b8c\u3059\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u30ea\u30b9\u30af\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u306e\u78ba\u5b9f\u306a\u5b9f\u65bd\u80fd\u529b\u306b\u6df1\u304f\u7126\u70b9\u3092\u5f53\u3066\u3066\u3044\u307e\u3059\u3002\u5909\u52d5\u306e\u6fc0\u3057\u3044VUCA\u6642\u4ee3\u306b\u304a\u3044\u3066\u3001\u30ea\u30b9\u30af\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u80fd\u529b\u306f\u4f01\u696d\u306e\u5b58\u7d9a\u306b\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3055\u3089\u306b\u3001\u30d9\u30c8\u30ca\u30e0\u306b\u306fVACPA\u304c\u63d0\u4f9b\u3059\u308b\u30d7\u30ed\u30b0\u30e9\u30e0\u3082\u3042\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001Big4\u4f01\u696d\u3084\u30b0\u30ed\u30fc\u30d0\u30eb\u4f01\u696d\u3067\u50cd\u304f\u3053\u3068\u3092\u76ee\u6a19\u3068\u3057\u3066\u3044\u308b\u306e\u3067\u3042\u308c\u3070\u3001CIA\u56fd\u969b\u5185\u90e8\u76e3\u67fb\u4eba\u8cc7\u683c\u306e\u53d6\u5f97\u3092\u512a\u5148\u3059\u308b\u3053\u3068\u304c\u3001\u9577\u671f\u7684\u304b\u3064\u5e45\u5e83\u3044\u30e1\u30ea\u30c3\u30c8\u3092\u3082\u305f\u3089\u3059\u6700\u3082\u73fe\u5b9f\u7684\u306a\u9053\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Chi_tiet_lo_trinh_thi_lay_chung_chi_kiem_toan_noi_bo_CIA\"><\/span><b>CIA\u5185\u90e8\u76e3\u67fb\u54e1\u8a8d\u5b9a\u8a66\u9a13\u30d7\u30ed\u30bb\u30b9\u306e\u8a73\u7d30<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">CIA\u5185\u90e8\u76e3\u67fb\u8a8d\u5b9a\u8cc7\u683c\u306e\u53d6\u5f97\u306b\u306f\u3001\u8a66\u9a13\u306e\u8981\u4ef6\u3084\u69cb\u6210\u304b\u3089\u52b9\u679c\u7684\u306a\u5b66\u7fd2\u65b9\u6cd5\u307e\u3067\u3001\u660e\u78ba\u306a\u30ed\u30fc\u30c9\u30de\u30c3\u30d7\u304c\u5fc5\u8981\u3067\u3059\u3002\u7d4c\u9a13\u8981\u4ef6\u3092\u5fb9\u5e95\u7684\u306b\u7406\u89e3\u3057\u3001\u5404\u8a66\u9a13\u30bb\u30af\u30b7\u30e7\u30f3\u306e\u6838\u3068\u306a\u308b\u5185\u5bb9\u3092\u660e\u78ba\u306b\u628a\u63e1\u3057\u3001\u9069\u5207\u306a\u6559\u6750\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u3067\u3001\u5b66\u7fd2\u6642\u9593\u3092\u6700\u5927\u9650\u306b\u6d3b\u7528\u3057\u3001\u5408\u683c\u7387\u3092\u9ad8\u3081\u3001\u56fd\u969b\u8a8d\u5b9a\u5185\u90e8\u76e3\u67fb\u54e1\u306b\u306a\u308b\u307e\u3067\u306e\u9053\u306e\u308a\u3092\u77ed\u7e2e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dieu_kien_du_thi_va_xet_duyet_ho_so\"><\/span><b>\u8cc7\u683c\u8981\u4ef6\u3068\u7533\u8acb\u5be9\u67fb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u76e3\u67fb\u54e1\u8cc7\u683c\u53d6\u5f97\u3078\u306e\u9053\u306e\u308a\u3092\u59cb\u3081\u308b\u306b\u306f\u3001\u307e\u305a\u5927\u5b66\u306e\u5b66\u4f4d\u3068\u5b9f\u52d9\u7d4c\u9a13\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e\u3092\u6e96\u5099\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002IIA\uff08\u5185\u90e8\u76e3\u67fb\u54e1\u5354\u4f1a\uff09\u306f\u3001\u4e16\u754c\u4e2d\u306eCIA\u30b3\u30df\u30e5\u30cb\u30c6\u30a3\u306e\u4fe1\u983c\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u3001\u66f8\u985e\u306e\u771f\u6b63\u6027\u306b\u95a2\u3057\u3066\u975e\u5e38\u306b\u53b3\u683c\u306a\u898f\u5236\u3092\u8a2d\u3051\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u901a\u5e38\u3001\u76e3\u67fb\u3001\u7ba1\u7406\u3001\u30ea\u30b9\u30af\u7ba1\u7406\u3001\u307e\u305f\u306f\u54c1\u8cea\u4fdd\u8a3c\u306e\u3044\u305a\u308c\u304b\u306e\u5206\u91ce\u30672\u5e74\u306e\u5b9f\u52d9\u7d4c\u9a13\u304c\u5fc5\u8981\u3067\u3059\u3002\u4fee\u58eb\u53f7\u3092\u53d6\u5f97\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u5185\u90e8\u76e3\u67fb\u8cc7\u683c\u306e\u53d6\u5f97\u306b\u5fc5\u8981\u306a\u5b9f\u52d9\u7d4c\u9a13\u671f\u9593\u304c1\u5e74\u306b\u77ed\u7e2e\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u3001\u30ad\u30e3\u30ea\u30a2\u30a2\u30c3\u30d7\u306e\u9053\u7b4b\u304c\u77ed\u7e2e\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cau_truc_de_thi_va_noi_dung_trong_tam\"><\/span><b>\u8a66\u9a13\u306e\u69cb\u6210\u3068\u4e3b\u8981\u5185\u5bb9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u76e3\u67fb\u54e1\u8a8d\u5b9a\u8a66\u9a13\u306f\u3001\u5168\u3066\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf\u4e0a\u3067\u591a\u80a2\u9078\u629e\u5f0f\u3067\u5b9f\u65bd\u3055\u308c\u307e\u3059\u3002\u4ee5\u4e0b\u306f\u3001CIA\u8a66\u9a13\u306e3\u3064\u306e\u30bb\u30af\u30b7\u30e7\u30f3\u306e\u5185\u5bb9\u3092\u307e\u3068\u3081\u305f\u8868\u3067\u3059\u3002\u6982\u8981\u3092\u3054\u7406\u89e3\u3044\u305f\u3060\u3051\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>CIA \u8a66\u9a13\u306e 3 \u3064\u306e\u30bb\u30af\u30b7\u30e7\u30f3\u306e\u5185\u5bb9\u5206\u5e03\u306e\u6982\u8981\u8868\u3002<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 9.71943%;\"><b>\u7af6\u4e89\u90e8\u9580<\/b><\/td>\n<td style=\"text-align: center; width: 24.3487%;\"><b>\u30b3\u30fc\u30b9\u540d<\/b><\/td>\n<td style=\"text-align: center; width: 17.7355%;\"><b>\u8cea\u554f\u6570<\/b><\/td>\n<td style=\"text-align: center; width: 16.7335%;\"><b>\u8a66\u9a13\u6642\u9593<\/b><\/td>\n<td style=\"text-align: center; width: 30.2605%;\"><b>\u4e3b\u306a\u5185\u5bb9<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 9.71943%;\"><span style=\"font-weight: 400;\">\u30d1\u30fc\u30c81<\/span><\/td>\n<td style=\"text-align: center; width: 24.3487%;\"><span style=\"font-weight: 400;\">\u5185\u90e8\u76e3\u67fb\u306e\u8981\u70b9<\/span><\/td>\n<td style=\"text-align: center; width: 17.7355%;\"><span style=\"font-weight: 400;\">125\u6587<\/span><\/td>\n<td style=\"text-align: center; width: 16.7335%;\"><span style=\"font-weight: 400;\">150\u5206<\/span><\/td>\n<td style=\"text-align: center; width: 30.2605%;\"><span style=\"font-weight: 400;\">IPPF\u3001\u5185\u90e8\u7d71\u5236\u3001\u30ea\u30b9\u30af\u3001\u502b\u7406<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 9.71943%;\"><span style=\"font-weight: 400;\">\u30d1\u30fc\u30c82<\/span><\/td>\n<td style=\"text-align: center; width: 24.3487%;\"><span style=\"font-weight: 400;\">\u5185\u90e8\u76e3\u67fb\u306e\u5b9f\u8df5<\/span><\/td>\n<td style=\"text-align: center; width: 17.7355%;\"><span style=\"font-weight: 400;\">100\u6587<\/span><\/td>\n<td style=\"text-align: center; width: 16.7335%;\"><span style=\"font-weight: 400;\">120\u5206<\/span><\/td>\n<td style=\"text-align: center; width: 30.2605%;\"><span style=\"font-weight: 400;\">\u76e3\u67fb\u7ba1\u7406\u3001\u8a08\u753b\u3001\u5831\u544a\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 9.71943%;\"><span style=\"font-weight: 400;\">\u30d1\u30fc\u30c83<\/span><\/td>\n<td style=\"text-align: center; width: 24.3487%;\"><span style=\"font-weight: 400;\">\u5185\u90e8\u76e3\u67fb\u306e\u305f\u3081\u306e\u30d3\u30b8\u30cd\u30b9\u77e5\u8b58<\/span><\/td>\n<td style=\"text-align: center; width: 17.7355%;\"><span style=\"font-weight: 400;\">100\u6587<\/span><\/td>\n<td style=\"text-align: center; width: 16.7335%;\"><span style=\"font-weight: 400;\">120\u5206<\/span><\/td>\n<td style=\"text-align: center; width: 30.2605%;\"><span style=\"font-weight: 400;\">\u7d4c\u55b6\u5b66\u3001\u60c5\u5831\u6280\u8853\u3001\u8ca1\u52d9\u4f1a\u8a08<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Tai_lieu_on_tap_va_phuong_phap_hoc_tap_hieu_qua\"><\/span><b>\u6559\u6750\u3068\u52b9\u679c\u7684\u306a\u5b66\u7fd2\u65b9\u6cd5\u3092\u78ba\u8a8d\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u76e3\u67fb\u54e1\u8a8d\u5b9a\u8a66\u9a13\u306b\u5408\u683c\u3059\u308b\u306b\u306f\u3001Gleim\u3001Hock International\u3001\u307e\u305f\u306fIIA\u516c\u5f0f\u5b66\u7fd2\u30b7\u30b9\u30c6\u30e0\uff08CIA\u5b66\u7fd2\u30b7\u30b9\u30c6\u30e0\uff09\u306a\u3069\u306e\u4fe1\u983c\u3067\u304d\u308b\u51fa\u7248\u793e\u306e\u6559\u6750\u3092\u4f7f\u7528\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u7406\u8ad6\u3068\u6a21\u64ec\u8a66\u9a13\u3092\u7d44\u307f\u5408\u308f\u305b\u308b\u3053\u3068\u304c\u3001\u9ad8\u5f97\u70b9\u7372\u5f97\u306e\u9375\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u30de\u30a4\u30f3\u30c9\u30de\u30c3\u30d7\u306f\u3001\u5185\u90e8\u76e3\u67fb\u8cc7\u683c\u8a66\u9a13\u306b\u304a\u3051\u308b\u6982\u5ff5\u3092\u8ad6\u7406\u7684\u306b\u7d50\u3073\u3064\u3051\u308b\u306e\u306b\u5f79\u7acb\u3064\u5b66\u7fd2\u65b9\u6cd5\u3067\u3059\u3002\u8a66\u9a13\u306e\u96e3\u3057\u3044\u30b7\u30ca\u30ea\u30aa\u306b\u5bfe\u51e6\u3059\u308b\u306b\u306f\u3001\u5c11\u306a\u304f\u3068\u3082\u9031\u306b10\uff5e15\u6642\u9593\u306f\u5b66\u7fd2\u3057\u3001\u5c02\u9580\u5bb6\u306b\u3088\u308b\u30c7\u30a3\u30b9\u30ab\u30c3\u30b7\u30e7\u30f3\u30b0\u30eb\u30fc\u30d7\u306b\u53c2\u52a0\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Loi_ich_dot_pha_khi_so_huu_chung_chi_kiem_toan_noi_bo\"><\/span><b>\u5185\u90e8\u76e3\u67fb\u8a8d\u5b9a\u8cc7\u683c\u3092\u53d6\u5f97\u3059\u308b\u3053\u3068\u306b\u3088\u308b\u753b\u671f\u7684\u306a\u30e1\u30ea\u30c3\u30c8\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4961\" aria-describedby=\"caption-attachment-4961\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4961\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Loi-ich-dot-pha-khi-so-huu-chung-chi-kiem-toan-noi-bo.jpg\" alt=\"L\u1ee3i \u00edch \u0111\u1ed9t ph\u00e1 khi s\u1edf h\u1eefu ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Loi-ich-dot-pha-khi-so-huu-chung-chi-kiem-toan-noi-bo.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Loi-ich-dot-pha-khi-so-huu-chung-chi-kiem-toan-noi-bo-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Loi-ich-dot-pha-khi-so-huu-chung-chi-kiem-toan-noi-bo-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Loi-ich-dot-pha-khi-so-huu-chung-chi-kiem-toan-noi-bo-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Loi-ich-dot-pha-khi-so-huu-chung-chi-kiem-toan-noi-bo-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4961\" class=\"wp-caption-text\">\u5185\u90e8\u76e3\u67fb\u8a8d\u5b9a\u8cc7\u683c\u3092\u53d6\u5f97\u3059\u308b\u3053\u3068\u306b\u3088\u308b\u753b\u671f\u7684\u306a\u30e1\u30ea\u30c3\u30c8\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u73fe\u4ee3\u306e\u7d4c\u55b6\u74b0\u5883\u306b\u304a\u3044\u3066\u3001\u5185\u90e8\u76e3\u67fb\u8cc7\u683c\u306f\u5c02\u9580\u77e5\u8b58\u306e\u8a3c\u660e\u3067\u3042\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u30ad\u30e3\u30ea\u30a2\u30a2\u30c3\u30d7\u3078\u306e\u8db3\u304c\u304b\u308a\u3067\u3082\u3042\u308a\u307e\u3059\u3002\u53ce\u5165\u306e\u5897\u52a0\u3001\u6607\u9032\u306e\u6a5f\u4f1a\u306e\u62e1\u5927\u3001\u305d\u3057\u3066\u4f01\u696d\u5185\u306b\u304a\u3051\u308b\u500b\u4eba\u304a\u3088\u3073\u90e8\u9580\u306e\u5730\u4f4d\u5411\u4e0a\u306a\u3069\u3001CIA\u8cc7\u683c\u304c\u3082\u305f\u3089\u3059\u4fa1\u5024\u306f\u5358\u306a\u308b\u5b66\u4f4d\u53d6\u5f97\u3092\u306f\u308b\u304b\u306b\u8d85\u3048\u3001\u6301\u7d9a\u53ef\u80fd\u306a\u9577\u671f\u7684\u306a\u7af6\u4e89\u512a\u4f4d\u6027\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Gia_tang_thu_nhap_va_co_hoi_thang_tien\"><\/span><b>\u53ce\u5165\u306e\u5897\u52a0\u3068\u30ad\u30e3\u30ea\u30a2\u30a2\u30c3\u30d7\u306e\u6a5f\u4f1a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">CIA\u5185\u90e8\u76e3\u67fb\u8a8d\u5b9a\u8cc7\u683c\u3092\u4fdd\u6709\u3059\u308b\u3068\u3001\u672a\u53d6\u5f97\u8005\u3068\u6bd4\u8f03\u3057\u3066\u3001\u76e3\u67fb\u4eba\u306e\u7d66\u4e0e\u304c\u5e73\u574720%\u304b\u308940%\u5897\u52a0\u3057\u307e\u3059\u3002\u7ba1\u7406\u8077\u306e\u6607\u9032\u5be9\u67fb\u306b\u304a\u3044\u3066\u3001CIA\u8a8d\u5b9a\u8cc7\u683c\u306f\u5f93\u696d\u54e1\u306e\u5c65\u6b74\u66f8\u306b\u304a\u3044\u3066\u5e38\u306b\u5927\u304d\u306a\u30a2\u30c9\u30d0\u30f3\u30c6\u30fc\u30b8\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u30c1\u30fc\u30e0\u30ea\u30fc\u30c0\u30fc\u3001\u30ea\u30b9\u30af\u30de\u30cd\u30fc\u30b8\u30e3\u30fc\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30c7\u30a3\u30ec\u30af\u30bf\u30fc\u306a\u3069\u306e\u30dd\u30b8\u30b7\u30e7\u30f3\u3067\u306f\u3001\u5185\u90e8\u76e3\u67fb\u8cc7\u683c\u4fdd\u6709\u8005\u304c\u512a\u5148\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u77e5\u8b58\u3060\u3051\u3067\u306a\u304f\u3001\u53b3\u683c\u306aIIA\u8a66\u9a13\u30d7\u30ed\u30bb\u30b9\u3092\u901a\u3057\u3066\u793a\u3057\u305f\u7c98\u308a\u5f37\u3055\u3068\u898f\u5f8b\u3082\u8a55\u4fa1\u3055\u308c\u308b\u305f\u3081\u3067\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Xay_dung_mang_luoi_quan_he_chuyen_gia_toan_cau\"><\/span><b>\u5c02\u9580\u5bb6\u540c\u58eb\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3092\u69cb\u7bc9\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u76e3\u67fb\u8cc7\u683c\u3092\u53d6\u5f97\u3059\u308b\u3068\u3001\u91d1\u878d\u5c02\u9580\u5bb6\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u30b3\u30df\u30e5\u30cb\u30c6\u30a3\u306b\u6b63\u5f0f\u306b\u53c2\u52a0\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u56fd\u969b\u4f1a\u8b70\u3078\u306e\u53c2\u52a0\u3001\u76e3\u67fb\u306b\u304a\u3051\u308b\u4eba\u5de5\u77e5\u80fd\uff08AI\uff09\u306b\u95a2\u3059\u308b\u6700\u65b0\u306e\u7814\u7a76\u3078\u306e\u30a2\u30af\u30bb\u30b9\u3001\u30ea\u30b9\u30af\u76e3\u67fb\u624b\u6cd5\u3078\u306e\u30a2\u30af\u30bb\u30b9\u306a\u3069\u3001\u69d8\u3005\u306a\u6a5f\u4f1a\u304c\u5f97\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306f\u3001\u7a0e\u5236\u306e\u5909\u66f4\u306b\u95a2\u3059\u308b\u6700\u65b0\u60c5\u5831\u3092\u5165\u624b\u3059\u308b\u305f\u3081\u306e\u8cb4\u91cd\u306a\u30ea\u30bd\u30fc\u30b9\u3067\u3059\u3002 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doi-tac-quoc-te\/\"><span style=\"font-weight: 400;\">\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08IFRS\uff09<\/span><\/a><span style=\"font-weight: 400;\"> \u30de\u30cd\u30fc\u30ed\u30f3\u30c0\u30ea\u30f3\u30b0\u9632\u6b62\u898f\u5236\u306b\u3082\u6e96\u62e0\u3057\u3066\u3044\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u5185\u90e8\u76e3\u67fb\u54e1\u8a8d\u5b9a\u306f\u5358\u306a\u308b\u8cc7\u683c\u3067\u306f\u306a\u304f\u3001\u751f\u6daf\u5b66\u7fd2\u3078\u306e\u30b3\u30df\u30c3\u30c8\u30e1\u30f3\u30c8\u306a\u306e\u3067\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nang_cao_vi_the_cua_bo_phan_kiem_toan_trong_doanh_nghiep\"><\/span><b>\u4f01\u696d\u5185\u306e\u76e3\u67fb\u90e8\u9580\u306e\u5f79\u5272\u3092\u5f37\u5316\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u76e3\u67fb\u8cc7\u683c\u3092\u6709\u3059\u308b\u5185\u90e8\u76e3\u67fb\u90e8\u9580\u306f\u3001\u53d6\u7de0\u5f79\u4f1a\u306b\u304a\u3044\u3066\u3088\u308a\u5f71\u97ff\u529b\u306e\u3042\u308b\u767a\u8a00\u529b\u3092\u6301\u3064\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u305d\u306e\u5c02\u9580\u6027\u306b\u57fa\u3065\u304f\u30a2\u30d7\u30ed\u30fc\u30c1\u306f\u3001\u76e3\u67fb\u5831\u544a\u66f8\u3084\u30b7\u30b9\u30c6\u30e0\u6539\u5584\u306e\u305f\u3081\u306e\u63d0\u8a00\u306b\u5bfe\u3059\u308b\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u306e\u4fe1\u983c\u3092\u9ad8\u3081\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u3053\u308c\u3089\u306e\u30ad\u30e3\u30f3\u30da\u30fc\u30f3\u3092\u5b9f\u65bd\u3059\u308b\u3068\u304d\u306b\u7279\u306b\u91cd\u8981\u3067\u3059\u3002 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb<\/span><\/a><span style=\"font-weight: 400;\"> \u5185\u90e8\u76e3\u67fb\u3002\u5185\u90e8\u76e3\u67fb\u8a8d\u5b9a\u8cc7\u683c\u304b\u3089\u5f97\u3089\u308c\u308b\u77e5\u8b58\u306f\u3001\u5c02\u9580\u5bb6\u304c\u72ec\u7acb\u76e3\u67fb\u6cd5\u4eba\u3068\u3088\u308a\u7dca\u5bc6\u306b\u9023\u643a\u3057\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u30c7\u30fc\u30bf\u306e\u900f\u660e\u6027\u3068\u6b63\u78ba\u6027\u3092\u6700\u5927\u9650\u306b\u9ad8\u3081\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thach_thuc_va_giai_phap_khi_theo_duoi_chung_chi_kiem_toan_noi_bo\"><\/span><b>\u5185\u90e8\u76e3\u67fb\u8a8d\u8a3c\u53d6\u5f97\u306b\u304a\u3051\u308b\u8ab2\u984c\u3068\u89e3\u6c7a\u7b56<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4962\" aria-describedby=\"caption-attachment-4962\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4962\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Thach-thuc-va-giai-phap-khi-theo-duoi-chung-chi-kiem-toan-noi-bo.jpg\" alt=\"Th\u00e1ch th\u1ee9c v\u00e0 gi\u1ea3i ph\u00e1p khi theo \u0111u\u1ed5i ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Thach-thuc-va-giai-phap-khi-theo-duoi-chung-chi-kiem-toan-noi-bo.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Thach-thuc-va-giai-phap-khi-theo-duoi-chung-chi-kiem-toan-noi-bo-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Thach-thuc-va-giai-phap-khi-theo-duoi-chung-chi-kiem-toan-noi-bo-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Thach-thuc-va-giai-phap-khi-theo-duoi-chung-chi-kiem-toan-noi-bo-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Thach-thuc-va-giai-phap-khi-theo-duoi-chung-chi-kiem-toan-noi-bo-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4962\" class=\"wp-caption-text\">\u5185\u90e8\u76e3\u67fb\u8a8d\u8a3c\u53d6\u5f97\u306b\u304a\u3051\u308b\u8ab2\u984c\u3068\u89e3\u6c7a\u7b56<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u76e3\u67fb\u8cc7\u683c\u306e\u53d6\u5f97\u306b\u306f\u3001\u5c02\u9580\u77e5\u8b58\u3060\u3051\u3067\u306a\u304f\u3001\u6642\u9593\u3001\u8cc7\u91d1\u3001\u305d\u3057\u3066\u8a9e\u5b66\u529b\u3078\u306e\u591a\u5927\u306a\u6295\u8cc7\u304c\u5fc5\u8981\u3067\u3059\u3002\u3088\u304f\u3042\u308b\u8ab2\u984c\u3092\u660e\u78ba\u306b\u628a\u63e1\u3057\u3001\u9069\u5207\u306a\u89e3\u6c7a\u7b56\u3092\u6e96\u5099\u3059\u308b\u3053\u3068\u3067\u3001\u30d7\u30ec\u30c3\u30b7\u30e3\u30fc\u3092\u8efd\u6e1b\u3057\u3001\u5b66\u7fd2\u52b9\u679c\u3092\u6700\u5927\u9650\u306b\u9ad8\u3081\u3001\u81ea\u4fe1\u3092\u6301\u3063\u3066\u56fd\u969bCIA\u8cc7\u683c\u53d6\u5f97\u3068\u3044\u3046\u76ee\u6a19\u3092\u8ffd\u6c42\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rao_can_ve_ngon_ngu_va_chi_phi\"><\/span><b>\u8a00\u8a9e\u306e\u58c1\u3068\u30b3\u30b9\u30c8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u76e3\u67fb\u8cc7\u683c\u53d6\u5f97\u306e\u305f\u3081\u306e\u6559\u6750\u3084\u8a66\u9a13\u306e\u307b\u3068\u3093\u3069\u306f\u82f1\u8a9e\u3067\u884c\u308f\u308c\u308b\u305f\u3081\u3001\u591a\u304f\u306e\u30d9\u30c8\u30ca\u30e0\u4eba\u4f1a\u8a08\u58eb\u306b\u3068\u3063\u3066\u8ab2\u984c\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u8a66\u9a13\u767b\u9332\u6599\u3068\u6559\u6750\u8cbb\u306f\u6570\u5343\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u306b\u3082\u306a\u308a\u3001\u591a\u984d\u306e\u8cc7\u91d1\u6295\u8cc7\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3057\u304b\u3057\u3001IIA\u306f\u73fe\u5728\u3001\u767a\u5c55\u9014\u4e0a\u56fd\u306e\u5b66\u751f\u3092\u652f\u63f4\u3059\u308b\u30d7\u30ed\u30b0\u30e9\u30e0\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u8a00\u8a9e\u306e\u58c1\u3092\u89e3\u6d88\u3059\u308b\u4e00\u3064\u306e\u89e3\u6c7a\u7b56\u3068\u3057\u3066\u3001\u5185\u90e8\u76e3\u67fb\u8a8d\u5b9a\u8a66\u9a13\u3092\u6b63\u5f0f\u306b\u53d7\u9a13\u3059\u308b\u524d\u306b\u3001\u30d9\u30c8\u30ca\u30e0\u3067\u30d0\u30a4\u30ea\u30f3\u30ac\u30eb\u7814\u4fee\u30b3\u30fc\u30b9\u3092\u53d7\u8b1b\u3057\u3001\u5c02\u9580\u7528\u8a9e\u3092\u7fd2\u5f97\u3059\u308b\u3053\u3068\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quan_ly_thoi_gian_giua_cong_viec_va_hoc_tap\"><\/span><b>\u4ed5\u4e8b\u3068\u52c9\u5f37\u306e\u6642\u9593\u3092\u7ba1\u7406\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u76e3\u67fb\u54e1\u8a8d\u5b9a\u8a66\u9a13\u3092\u53d7\u3051\u308b\u4eba\u306e\u5927\u534a\u306f\u3001\u591a\u5fd9\u306a\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3092\u62b1\u3048\u308b\u73fe\u5f79\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30eb\u3067\u3059\u3002\u7a0e\u52d9\u7533\u544a\u3001\u8ca1\u52d9\u5831\u544a\u3001\u305d\u3057\u3066CIA\u8a66\u9a13\u5bfe\u7b56\u306e\u30d7\u30ec\u30c3\u30b7\u30e3\u30fc\u306e\u30d0\u30e9\u30f3\u30b9\u3092\u53d6\u308b\u306e\u306f\u5bb9\u6613\u3067\u306f\u306a\u304f\u3001\u9ad8\u3044\u81ea\u5df1\u898f\u5f8b\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5c02\u9580\u5bb6\u306f\u3001\u76ee\u6a19\u3092\u6708\u5358\u4f4d\u306b\u7d30\u5206\u5316\u3057\u3001\u9577\u671f\u7684\u306a\u5b66\u7fd2\u8a08\u753b\u3092\u7acb\u3066\u308b\u3053\u3068\u3092\u63a8\u5968\u3057\u3066\u3044\u307e\u3059\u3002\u5185\u90e8\u76e3\u67fb\u8cc7\u683c\u306e\u53d6\u5f97\u306f\u77ed\u8ddd\u96e2\u8d70\u3067\u306f\u306a\u304f\u3001\u30de\u30e9\u30bd\u30f3\u3067\u3059\u3002\u65e5\u3005\u306e\u52aa\u529b\u304c\u3001\u5fc5\u305a\u4fa1\u5024\u306e\u3042\u308b\u7d50\u679c\u3092\u3082\u305f\u3089\u3057\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phan_tich_su_khac_biet_giua_Kiem_toan_noi_bo_va_Kiem_toan_doc_lap\"><\/span><b>\u5185\u90e8\u76e3\u67fb\u3068\u72ec\u7acb\u76e3\u67fb\u306e\u9055\u3044\u3092\u5206\u6790\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u3069\u3061\u3089\u3082\u30c7\u30fc\u30bf\u306e\u691c\u8a3c\u3092\u4f34\u3044\u307e\u3059\u304c\u3001\u5185\u90e8\u76e3\u67fb\u54e1\u306e\u8cc7\u683c\u4fdd\u6709\u8005\u3068\u72ec\u7acb\u76e3\u67fb\u54e1\u306e\u696d\u52d9\u7bc4\u56f2\u306f\u660e\u78ba\u306b\u7570\u306a\u308a\u307e\u3059\u3002\u5185\u90e8\u76e3\u67fb\u306f\u30d7\u30ed\u30bb\u30b9\u6539\u5584\u306b\u91cd\u70b9\u3092\u7f6e\u304f\u306e\u306b\u5bfe\u3057\u3001\u72ec\u7acb\u76e3\u67fb\u306f\u8ca1\u52d9\u5831\u544a\u306e\u5b8c\u5168\u6027\u306b\u91cd\u70b9\u3092\u7f6e\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u76e3\u67fb\u8cc7\u683c\u306e\u77e5\u8b58\u3068\u7a0e\u52d9\u4f1a\u8a08\u306e\u7d4c\u9a13\u3092\u7d44\u307f\u5408\u308f\u305b\u308b\u3053\u3068\u3067\u3001\u591a\u89d2\u7684\u306a\u5c02\u9580\u5bb6\u304c\u8a95\u751f\u3057\u307e\u3059\u3002\u3053\u306e\u9055\u3044\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u7ba1\u7406\u30ea\u30bd\u30fc\u30b9\u3092\u6700\u9069\u5316\u3059\u308b\u3053\u3068\u304c\u3067\u304d\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>\u5185\u90e8\u76e3\u67fb\u3068\u72ec\u7acb\u76e3\u67fb\u306e\u9055\u3044\u8868<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u7279\u6027<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5185\u90e8\u76e3\u67fb\uff08CIA\uff09<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u516c\u8a8d\u4f1a\u8a08\u58eb\uff08CPA\uff09<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5bfe\u8c61\u8aad\u8005<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u53d6\u7de0\u5f79\u4f1a\u3001\u7d4c\u55b6\u59d4\u54e1\u4f1a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u682a\u4e3b\u3001\u6295\u8cc7\u5bb6\u3001\u7a0e\u52d9\u5f53\u5c40<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7bc4\u56f2<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u3059\u3079\u3066\u306e\u696d\u52d9\u6d3b\u52d5\u3068\u30ea\u30b9\u30af<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u91cd\u8981\u6027<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u96c6\u4e2d<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u52b9\u7387\u6027\u3068\u30d7\u30ed\u30bb\u30b9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30c7\u30fc\u30bf\u306e\u6b63\u78ba\u6027\u3068\u59a5\u5f53\u6027\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6642\u9593<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u5e74\u5ea6\u3092\u901a\u3058\u3066\u7d99\u7d9a\u7684\u306b\u767a\u751f\u3057\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5b9a\u671f\u7684\u306b\uff08\u6bce\u5e74\u307e\u305f\u306f\u534a\u5e74\u3054\u3068\uff09<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u76e3\u67fb\u8cc7\u683c\u3092\u6709\u3059\u308b\u5185\u90e8\u76e3\u67fb\u54e1\u306f\u3001\u72ec\u7acb\u76e3\u67fb\u4eba\u304c\u6ce8\u76ee\u3059\u308b\u30a8\u30e9\u30fc\u306e\u7a2e\u985e\u3092\u6df1\u304f\u7406\u89e3\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u6b63\u5f0f\u306a\u76e3\u67fb\u304c\u59cb\u307e\u308b\u524d\u306b\u3001\u7a4d\u6975\u7684\u306b\u8abf\u6574\u3092\u884c\u3044\u3001\u7d4c\u55b6\u9663\u306b\u52a9\u8a00\u3059\u308b\u3053\u3068\u304c\u3067\u304d\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\u8cc7\u683c\u306f\u5358\u306a\u308b\u79f0\u53f7\u3067\u306f\u306a\u304f\u3001\u5c02\u9580\u80fd\u529b\u3068\u502b\u7406\u7684\u306a\u884c\u52d5\u306e\u8a3c\u660e\u3067\u3059\u3002\u30c7\u30b8\u30bf\u30eb\u7d4c\u6e08\u6642\u4ee3\u306b\u304a\u3044\u3066\u3001CIA\u30ed\u30fc\u30c9\u30de\u30c3\u30d7\u3092\u901a\u3058\u3066\u56fd\u969b\u57fa\u6e96\u3092\u7fd2\u5f97\u3059\u308b\u3053\u3068\u306f\u3001\u5c02\u9580\u5bb6\u304c\u81ea\u3089\u306e\u4fa1\u5024\u3092\u8a3c\u660e\u3057\u3001\u7d44\u7e54\u306e\u6301\u7d9a\u53ef\u80fd\u306a\u767a\u5c55\u306b\u8ca2\u732e\u3059\u308b\u305f\u3081\u306e\u6700\u77ed\u306e\u9053\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3057\u304b\u3057\u3001\u6a19\u6e96\u5316\u3055\u308c\u305f\u5185\u90e8\u76e3\u67fb\u30b7\u30b9\u30c6\u30e0\u306e\u69cb\u7bc9\u306b\u306f\u3001\u7d4c\u9a13\u8c4a\u5bcc\u306a\u5c02\u9580\u5bb6\u306e\u5354\u529b\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002MAN \u2013 Master Accountant Network\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u3001\u7a0e\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3001\u305d\u3057\u3066\u5c02\u9580\u7684\u306a\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u69cb\u7bc9\u30b5\u30fc\u30d3\u30b9\u3092\u8a87\u308a\u3092\u6301\u3063\u3066\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u6a29\u5a01\u3042\u308b\u56fd\u969b\u8cc7\u683c\u3092\u4fdd\u6709\u3059\u308b\u30c1\u30fc\u30e0\u3092\u64c1\u3057\u3001\u4f01\u696d\u306e\u900f\u660e\u6027\u3092\u9ad8\u3081\u3001\u5229\u76ca\u3092\u6700\u9069\u5316\u3059\u308b\u3053\u3068\u306b\u5c3d\u529b\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_dich_vu_khac\"><\/span><b>\u305d\u306e\u4ed6\u306e\u30b5\u30fc\u30d3\u30b9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-bao-cao-tai-chinh-tai-man\/\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-noi-bo-tron-goi\/\"><span style=\"font-weight: 400;\">\u5185\u90e8\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-danh-gia-he-thong-kiem-soat-noi-bo-tron-goi\/\"><span style=\"font-weight: 400;\">\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u8a55\u4fa1\u30b5\u30fc\u30d3\u30b9<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-theo-yeu-cau-chuyen-sau\/\"><span style=\"font-weight: 400;\">\u3054\u8981\u671b\u306b\u5fdc\u3058\u3066\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-thue-chuyen-nghiep\/\"><span style=\"font-weight: 400;\">\u5c02\u9580\u7684\u306a\u7a0e\u52d9\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-xay-dung-toi-uu\/\"><span style=\"font-weight: 400;\">\u5efa\u8a2d\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-quy-dinh\/\"><span style=\"font-weight: 400;\">\u5b8c\u4e86\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u6c7a\u7b97\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/span><\/a><\/li>\n<\/ul>\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<h3><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_chung_chi_kiem_toan_noi_bo\"><\/span><b>\u5185\u90e8\u76e3\u67fb\u8a8d\u8a3c\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Toi_chua_co_kinh_nghiem_kiem_toan_co_thi_duoc_CIA_khong\"><\/span>\u76e3\u67fb\u7d4c\u9a13\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001CIA \u8a66\u9a13\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u307e\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\u5b66\u751f\u6642\u4ee3\u3084\u5c31\u8077\u3057\u305f\u3070\u304b\u308a\u306e\u5834\u5408\u3067\u3082\u3001\u5185\u90e8\u76e3\u67fb\u54e1\u8a8d\u5b9a\u8a66\u9a13\u306e\u53d7\u9a13\u306f\u53ef\u80fd\u3067\u3059\u3002\u305f\u3060\u3057\u3001CIA\u8a8d\u5b9a\u306fIIA\u304c\u5b9a\u3081\u308b\u5fc5\u8981\u306a\u5b9f\u52d9\u7d4c\u9a13\u5e74\u6570\u3092\u6e80\u305f\u3057\u305f\u5f8c\u306b\u306e\u307f\u6b63\u5f0f\u306b\u6388\u4e0e\u3055\u308c\u307e\u3059\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Chung_chi_CIA_co_thoi_han_bao_lau\"><\/span>CIA \u8a8d\u5b9a\u306e\u6709\u52b9\u671f\u9593\u306f\u3069\u306e\u304f\u3089\u3044\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                    <\/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=\"Nen_hoc_chung_chi_kiem_toan_noi_bo_CIA_hay_bang_ke_toan_truong_truoc\"><\/span>\u307e\u305a\u3001CIA \u5185\u90e8\u76e3\u67fb\u8a8d\u5b9a\u307e\u305f\u306f\u4e3b\u4efb\u4f1a\u8a08\u58eb\u8a8d\u5b9a\u3092\u53d6\u5f97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\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\u7ba1\u7406\u8077\u3092\u76ee\u6307\u3057\u3066\u304a\u308a\u3001\u5927\u4f01\u696d\u306e\u30ea\u30b9\u30af\u3092\u61f8\u5ff5\u3057\u3066\u3044\u308b\u306a\u3089\u3001\u4e3b\u4efb\u4f1a\u8a08\u58eb\uff08Chief Accountant\uff09\u306e\u8cc7\u683c\u53d6\u5f97\u3092\u512a\u5148\u3059\u3079\u304d\u3067\u3059\u3002\u30d9\u30c8\u30ca\u30e0\u3067\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306e\u904b\u7528\u3084\u5831\u544a\u66f8\u306e\u627f\u8a8d\u3092\u5c02\u9580\u306b\u3057\u305f\u3044\u306e\u3067\u3042\u308c\u3070\u3001\u4e3b\u4efb\u4f1a\u8a08\u58eb\u306e\u8cc7\u683c\u53d6\u5f97\u306f\u6cd5\u7684\u306b\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u304a\u308a\u3001\u65e9\u6025\u306b\u53d6\u5f97\u3059\u308b\u5fc5\u8981\u304c\u3042\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=\"Thi_truot_mot_phan_thi_CIA_thi_bao_lau_duoc_thi_lai\"><\/span>CIA \u8a66\u9a13\u306e\u4e00\u90e8\u306b\u4e0d\u5408\u683c\u306b\u306a\u3063\u305f\u5834\u5408\u3001\u518d\u53d7\u9a13\u3067\u304d\u308b\u307e\u3067\u306b\u3069\u308c\u304f\u3089\u3044\u5f85\u305f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\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\u65b0\u306e\u898f\u5236\u306b\u3088\u308b\u3068\u3001\u5185\u90e8\u76e3\u67fb\u54e1\u8a8d\u5b9a\u8a66\u9a13\u306e\u4e00\u90e8\u306b\u6b8b\u5ff5\u306a\u304c\u3089\u4e0d\u5408\u683c\u3068\u306a\u3063\u305f\u5834\u5408\u3001\u305d\u306e\u90e8\u5206\u3092\u518d\u5ea6\u53d7\u9a13\u3059\u308b\u305f\u3081\u306b\u767b\u9332\u3059\u308b\u524d\u306b\u5c11\u306a\u304f\u3068\u3082 30 \u65e5\u9593\u5f85\u3064\u5fc5\u8981\u304c\u3042\u308a\u3001\u5341\u5206\u306a\u6642\u9593\u3092\u304b\u3051\u3066\u77e5\u8b58\u3092\u5fb9\u5e95\u7684\u306b\u5fa9\u7fd2\u3057\u3001\u5f37\u5316\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"T\u00f4i ch\u01b0a c\u00f3 kinh nghi\u1ec7m ki\u1ec3m to\u00e1n c\u00f3 thi \u0111\u01b0\u1ee3c CIA kh\u00f4ng? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"B\u1ea1n ho\u00e0n to\u00e0n c\u00f3 th\u1ec3 \u0111\u0103ng k\u00fd thi ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 ngay khi l\u00e0 sinh vi\u00ean ho\u1eb7c m\u1edbi \u0111i l\u00e0m. Tuy nhi\u00ean, b\u1eb1ng CIA ch\u1ec9 ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c c\u1ea5p sau khi b\u1ea1n ho\u00e0n th\u00e0nh y\u00eau c\u1ea7u v\u1ec1 s\u1ed1 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a IIA.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Ch\u1ee9ng ch\u1ec9 CIA c\u00f3 th\u1eddi h\u1ea1n bao l\u00e2u?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"N\u00ean h\u1ecdc ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 CIA hay b\u1eb1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng tr\u01b0\u1edbc?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"N\u1ebfu b\u1ea1n \u0111\u1ecbnh h\u01b0\u1edbng theo con \u0111\u01b0\u1eddng qu\u1ea3n tr\u1ecb, r\u1ee7i ro t\u1ea1i c\u00e1c t\u1eadp \u0111o\u00e0n l\u1edbn, CIA n\u00ean l\u00e0 \u01b0u ti\u00ean. 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Theo s\u1ed1 li\u1ec7u t\u1eeb Vi\u1ec7n Ki\u1ec3m to\u00e1n N\u1ed9i b\u1ed9 Qu\u1ed1c t\u1ebf (IIA), t\u00ednh \u0111\u1ebfn nay \u0111\u00e3 c\u00f3 h\u01a1n 170.000 chuy\u00ean gia \u0111\u01b0\u1ee3c c\u1ea5p b\u1eb1ng CIA tr\u00ean to\u00e0n th\u1ebf gi\u1edbi, kh\u1eb3ng \u0111\u1ecbnh v\u1ecb th\u1ebf kh\u00f4ng th\u1ec3 thay th\u1ebf c\u1ee7a ch\u1ee9ng ch\u1ec9 n\u00e0y trong vi\u1ec7c v\u1eadn h\u00e0nh h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t v\u00e0 qu\u1ea3n tr\u1ecb r\u1ee7i ro doanh nghi\u1ec7p. T\u1ea1i Vi\u1ec7t Nam, vai tr\u00f2 c\u1ee7a ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u00e0ng tr\u1edf [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4959,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1,25],"tags":[],"class_list":["post-4958","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-tin-tuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/4958","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=4958"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/4958\/revisions"}],"predecessor-version":[{"id":4964,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/4958\/revisions\/4964"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/4959"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=4958"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=4958"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=4958"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}