{"id":5309,"date":"2026-03-16T01:28:03","date_gmt":"2026-03-16T08:28:03","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=5309"},"modified":"2026-03-16T01:28:03","modified_gmt":"2026-03-16T08:28:03","slug":"kiem-toan-vien-noi-bo","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-vien-noi-bo\/","title":{"rendered":"\u5185\u90e8\u76e3\u67fb\u4eba\uff1a\u6226\u7565\u7684\u5f79\u5272\u3068\u6700\u9069\u306a\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u4eca\u65e5\u3001\u5185\u90e8\u76e3\u67fb\u54e1\u306f\u5358\u306b\u5e33\u7c3f\u3092\u30c1\u30a7\u30c3\u30af\u3059\u308b\u4eba\u3067\u306f\u306a\u304f\u3001\u4f01\u696d\u306e\u6301\u7d9a\u53ef\u80fd\u306a\u767a\u5c55\u306e\u305f\u3081\u306e\u6226\u7565\u7684\u306a\u300c\u9580\u756a\u300d\u3068\u3057\u3066\u306e\u5f79\u5272\u3082\u62c5\u3063\u3066\u3044\u308b\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;\">\u4e0a\u5834\u4f01\u696d\u304a\u3088\u3073\u56fd\u6709\u4f01\u696d\u306f\u3001\u900f\u660e\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u3053\u306e\u90e8\u9580\u3092\u8a2d\u7f6e\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u8907\u96d1\u306a\u8ca1\u52d9\u4e0d\u6b63\u304c\u6a2a\u884c\u3059\u308b\u72b6\u6cc1\u4e0b\u3067\u306f\u3001\u682a\u4e3b\u306e\u5229\u76ca\u3092\u5b88\u308b\u305f\u3081\u306b\u5f37\u56fa\u306a\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u304c\u4e0d\u53ef\u6b20\u306a\u8981\u4ef6\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u76e3\u67fb\u4eba\u5354\u4f1a\uff08IIA\uff09\u306e\u8a3c\u62e0\u306b\u3088\u308b\u3068\u3001\u52b9\u679c\u7684\u306a\u76e3\u67fb\u90e8\u9580\u3092\u6301\u3064\u7d44\u7e54\u306f\u3001\u8ca1\u52d9\u4e0d\u6b63\u306e\u30ea\u30b9\u30af\u3092\u6700\u592750%\u524a\u6e1b\u3067\u304d\u308b\u3053\u3068\u304c\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u7279\u306b\u5c0e\u5165\u6642\u306b\u91cd\u8981\u3067\u3059\u3002 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-66-2020-TT-BTC-ban-hanh-Quy-che-mau-kiem-toan-noi-bo-ap-dung-cho-doanh-nghiep-428958.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u56de\u89a766\/2020\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> \u30e2\u30c7\u30eb\u898f\u5236\u306b\u95a2\u3057\u3066\u306f\u3001\u30ea\u30b9\u30af\u7279\u5b9a\u304b\u3089\u6539\u5584\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306b\u81f3\u308b\u307e\u3067\u306e\u30d7\u30ed\u30bb\u30b9\u3092\u6a19\u6e96\u5316\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u3053\u306e\u5c02\u9580\u8077\u306e\u6982\u8981\u3068\u3001\u7d44\u7e54\u306b\u3082\u305f\u3089\u3059\u4fa1\u5024\u3092\u6700\u9069\u5316\u3059\u308b\u65b9\u6cd5\u306b\u3064\u3044\u3066\u5305\u62ec\u7684\u306b\u89e3\u8aac\u3057\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\" style=\"cursor:inherit\">\u7d22\u5f15<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" 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ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-vien-noi-bo\/#Yeu_cau_ve_nang_luc_va_dao_duc_nghe_nghiep\" >\u5c02\u9580\u80fd\u529b\u304a\u3088\u3073\u502b\u7406\u306b\u95a2\u3059\u308b\u8981\u4ef6\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\/kiem-toan-vien-noi-bo\/#Kien_thuc_chuyen_mon_sau_rong\" >\u5e45\u5e83\u3044\u5c02\u9580\u77e5\u8b58<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-vien-noi-bo\/#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-15\" 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class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-vien-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-20\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-vien-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><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-vien-noi-bo\/#Giai_dap_cac_cau_hoi_thuong_gap_ve_Kiem_toan_vien_noi_bo\" >\u5185\u90e8\u76e3\u67fb\u4eba\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-22\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-vien-noi-bo\/#Kiem_toan_vien_noi_bo_co_bat_buoc_phai_co_chung_chi_hanh_nghe_khong\" >\u5185\u90e8\u76e3\u67fb\u54e1\u306f\u5c02\u9580\u8cc7\u683c\u3092\u53d6\u5f97\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u304b\uff1f<\/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\/kiem-toan-vien-noi-bo\/#Doanh_nghiep_nho_co_can_thiet_lap_bo_phan_kiem_toan_noi_bo_khong\" >\u4e2d\u5c0f\u4f01\u696d\u306f\u5185\u90e8\u76e3\u67fb\u90e8\u9580\u3092\u8a2d\u7f6e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/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\/kiem-toan-vien-noi-bo\/#Kiem_toan_vien_noi_bo_co_quyen_ky_luat_nhan_vien_vi_pham_khong\" >\u5185\u90e8\u76e3\u67fb\u62c5\u5f53\u8005\u306f\u3001\u898f\u5247\u306b\u9055\u53cd\u3057\u305f\u5f93\u696d\u54e1\u3092\u61f2\u6212\u51e6\u5206\u3059\u308b\u6a29\u9650\u3092\u6301\u3063\u3066\u3044\u308b\u306e\u304b\uff1f<\/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-vien-noi-bo\/#Su_khac_biet_giua_kiem_toan_noi_bo_va_ban_kiem_soat_la_gi\" >\u5185\u90e8\u76e3\u67fb\u3068\u76e3\u67fb\u5f79\u4f1a\u306e\u9055\u3044\u306f\u4f55\u3067\u3059\u304b\uff1f<\/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-vien-noi-bo\/#Lam_the_nao_de_dam_bao_tinh_doc_lap_cua_kiem_toan_vien_noi_bo\" >\u5185\u90e8\u76e3\u67fb\u4eba\u306e\u72ec\u7acb\u6027\u3092\u3069\u306e\u3088\u3046\u306b\u78ba\u4fdd\u3059\u308c\u3070\u3088\u3044\u3067\u3057\u3087\u3046\u304b\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Dinh_nghia_va_khuon_kho_phap_ly_ve_Kiem_toan_vien_noi_bo\"><\/span><b>\u5185\u90e8\u76e3\u67fb\u4eba\u306e\u5b9a\u7fa9\u3068\u6cd5\u7684\u67a0\u7d44\u307f\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5310\" aria-describedby=\"caption-attachment-5310\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5310\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Dinh-nghia-va-khuon-kho-phap-ly-ve-Kiem-toan-vien-noi-bo.jpg\" alt=\"\u0110\u1ecbnh ngh\u0129a v\u00e0 khu\u00f4n kh\u1ed5 ph\u00e1p l\u00fd v\u1ec1 Ki\u1ec3m to\u00e1n vi\u00ean n\u1ed9i b\u1ed9\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Dinh-nghia-va-khuon-kho-phap-ly-ve-Kiem-toan-vien-noi-bo.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Dinh-nghia-va-khuon-kho-phap-ly-ve-Kiem-toan-vien-noi-bo-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Dinh-nghia-va-khuon-kho-phap-ly-ve-Kiem-toan-vien-noi-bo-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Dinh-nghia-va-khuon-kho-phap-ly-ve-Kiem-toan-vien-noi-bo-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Dinh-nghia-va-khuon-kho-phap-ly-ve-Kiem-toan-vien-noi-bo-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5310\" class=\"wp-caption-text\">\u5185\u90e8\u76e3\u67fb\u4eba\u306e\u5b9a\u7fa9\u3068\u6cd5\u7684\u67a0\u7d44\u307f\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u76e3\u67fb\u4eba\u306f\u3001\u7d44\u7e54\u306b\u4ed8\u52a0\u4fa1\u5024\u3092\u3082\u305f\u3089\u3059\u305f\u3081\u306b\u3001\u72ec\u7acb\u3057\u305f\u4fdd\u8a3c\u304a\u3088\u3073\u52a9\u8a00\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u5c02\u9580\u5bb6\u3067\u3059\u3002\u5f7c\u3089\u306f\u3001\u30b7\u30b9\u30c6\u30e0\u30a2\u30d7\u30ed\u30fc\u30c1\u3092\u9069\u7528\u3057\u3066\u30ea\u30b9\u30af\u7ba1\u7406\u3068\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306e\u6709\u52b9\u6027\u3092\u8a55\u4fa1\u304a\u3088\u3073\u6539\u5584\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u7d44\u7e54\u304c\u76ee\u6a19\u3092\u9054\u6210\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\u3001\u3053\u306e\u8077\u696d\u306b\u95a2\u3059\u308b\u6cd5\u7684\u67a0\u7d44\u307f\u304c\u5341\u5206\u306b\u6574\u5099\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4ee5\u4e0b\u306b\u3001\u4f01\u696d\u304c\u5c02\u4efb\u306e\u5185\u90e8\u76e3\u67fb\u90e8\u9580\u3092\u8a2d\u7acb\u3059\u308b\u969b\u306b\u7559\u610f\u3059\u3079\u304d\u6700\u3082\u91cd\u8981\u306a\u6cd5\u7684\u6587\u66f8\u306e\u6982\u8981\u3092\u793a\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bang_tong_hop_dinh_nghia_va_khuon_kho_phap_ly_ve_Kiem_toan_vien_noi_bo\"><\/span><b>\u5185\u90e8\u76e3\u67fb\u4eba\u306b\u95a2\u3059\u308b\u5b9a\u7fa9\u3068\u6cd5\u7684\u67a0\u7d44\u307f\u306e\u6982\u8981\u8868<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u76e3\u67fb\u304c\u57fa\u6e96\u306b\u6cbf\u3063\u3066\u4e00\u8cab\u3057\u3066\u5b9f\u65bd\u3055\u308c\u308b\u3088\u3046\u3001\u30d9\u30c8\u30ca\u30e0\u306e\u6cd5\u5f8b\u3067\u306f\u3001\u5185\u90e8\u76e3\u67fb\u4eba\u306e\u8077\u52d9\u3001\u6a29\u9650\u3001\u304a\u3088\u3073\u696d\u52d9\u539f\u5247\u3092\u660e\u78ba\u306b\u5b9a\u7fa9\u3057\u305f\u591a\u6570\u306e\u898f\u5236\u304c\u5236\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u898f\u5236\u306f\u3001\u4f01\u696d\u306b\u5bfe\u3059\u308b\u6cd5\u7684\u67a0\u7d44\u307f\u3092\u5b9a\u3081\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u8abf\u67fb\u304a\u3088\u3073\u8a55\u4fa1\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3051\u308b\u72ec\u7acb\u6027\u3068\u5ba2\u89b3\u6027\u3092\u9ad8\u3081\u308b\u305f\u3081\u306e\u5c02\u9580\u57fa\u6e96\u3082\u8a2d\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002\u4ee5\u4e0b\u306e\u8868\u306f\u3001\u5185\u90e8\u76e3\u67fb\u4eba\u306b\u95a2\u9023\u3059\u308b\u91cd\u8981\u306a\u6cd5\u5f8b\u6587\u66f8\u304a\u3088\u3073\u57fa\u6e96\u306e\u4e00\u90e8\u3092\u307e\u3068\u3081\u305f\u3082\u306e\u3067\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u5185\u90e8\u76e3\u67fb\u4eba\u306b\u95a2\u3059\u308b\u5b9a\u7fa9\u3068\u6cd5\u7684\u67a0\u7d44\u307f\u306e\u6982\u8981\u8868<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6cd5\u7684\u6587\u66f8<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u30e1\u30a4\u30f3\u30b3\u30f3\u30c6\u30f3\u30c4<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5bfe\u8c61\u79d1\u76ee<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u653f\u4ee405\/2019\/ND-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5185\u90e8\u76e3\u67fb\u306e\u624b\u7d9a\u304d\u3001\u6a29\u9650\u3001\u304a\u3088\u3073\u8cac\u4efb\u306b\u95a2\u3059\u308b\u898f\u5247\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e0a\u5834\u4f01\u696d\u3001\u56fd\u6709\u4f01\u696d\u3001\u304a\u3088\u3073\u516c\u5171\u30b5\u30fc\u30d3\u30b9\u6a5f\u95a2\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u56de\u89a766\/2020\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u653f\u4ee405\u306e\u5b9f\u65bd\u306b\u95a2\u3059\u308b\u30e2\u30c7\u30eb\u898f\u5247\u304a\u3088\u3073\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3092\u767a\u884c\u3059\u308b\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u3053\u308c\u3089\u306e\u90e8\u7f72\u306f\u3001\u7fa9\u52d9\u7684\u306a\u5185\u90e8\u76e3\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0\u4f1a\u8a08\u57fa\u6e96<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u502b\u7406\u539f\u5247\u304a\u3088\u3073\u5c02\u9580\u7684\u306a\u696d\u52d9\u57fa\u6e96\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u500b\u4eba\u3084\u7d44\u7e54\u306f\u5185\u90e8\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Cac_doi_tuong_bat_buoc_phai_co_Kiem_toan_vien_noi_bo\"><\/span><b>\u4ee5\u4e0b\u306e\u7d44\u7e54\u306f\u5185\u90e8\u76e3\u67fb\u4eba\u3092\u7f6e\u304f\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u653f\u4ee405\u53f7\u7b2c10\u6761\u306b\u3088\u308c\u3070\u3001\u91d1\u878d\u5e02\u5834\u306b\u5927\u304d\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u5927\u4f01\u696d\u306f\u3001\u3053\u306e\u90e8\u9580\u3092\u8a2d\u7f6e\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u9075\u5b88\u306f\u3001\u6cd5\u7684\u30ea\u30b9\u30af\u3092\u56de\u907f\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u6295\u8cc7\u5bb6\u3084\u7a0e\u52d9\u5f53\u5c40\u3068\u306e\u5f37\u56fa\u306a\u4fe1\u983c\u95a2\u4fc2\u69cb\u7bc9\u306b\u3082\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5177\u4f53\u7684\u306b\u306f\u3001\u682a\u5f0f\u5e02\u5834\u306b\u4e0a\u5834\u3057\u3066\u3044\u308b\u4f01\u696d\u306f\u3001\u8ca1\u52d9\u5831\u544a\u306e\u6b63\u78ba\u6027\u3092\u76e3\u8996\u3059\u308b\u305f\u3081\u306e\u76e3\u67fb\u30b7\u30b9\u30c6\u30e0\u3092\u5099\u3048\u3066\u3044\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u52a0\u3048\u3066\u3001\u9280\u884c\u304a\u3088\u3073\u4fdd\u967a\u30bb\u30af\u30bf\u30fc\u306e\u56fd\u6709\u4f01\u696d\u3082\u3001\u5c02\u9580\u306e\u76e3\u67fb\u4eba\u306b\u3088\u308b\u76e3\u7763\u3092\u5fc5\u8981\u3068\u3059\u308b\u91cd\u8981\u306a\u4e3b\u4f53\u3067\u3042\u308b\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Vai_tro_cua_Kiem_toan_vien_noi_bo_trong_quan_tri_doanh_nghiep\"><\/span><b>\u4f01\u696d\u7d71\u6cbb\u306b\u304a\u3051\u308b\u5185\u90e8\u76e3\u67fb\u4eba\u306e\u5f79\u5272\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5313\" aria-describedby=\"caption-attachment-5313\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5313\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Vai-tro-cua-Kiem-toan-vien-noi-bo-trong-quan-tri-doanh-nghiep.jpg\" alt=\"Vai tr\u00f2 c\u1ee7a Ki\u1ec3m to\u00e1n vi\u00ean n\u1ed9i b\u1ed9 trong qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Vai-tro-cua-Kiem-toan-vien-noi-bo-trong-quan-tri-doanh-nghiep.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Vai-tro-cua-Kiem-toan-vien-noi-bo-trong-quan-tri-doanh-nghiep-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Vai-tro-cua-Kiem-toan-vien-noi-bo-trong-quan-tri-doanh-nghiep-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Vai-tro-cua-Kiem-toan-vien-noi-bo-trong-quan-tri-doanh-nghiep-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Vai-tro-cua-Kiem-toan-vien-noi-bo-trong-quan-tri-doanh-nghiep-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5313\" class=\"wp-caption-text\">\u4f01\u696d\u7d71\u6cbb\u306b\u304a\u3051\u308b\u5185\u90e8\u76e3\u67fb\u4eba\u306e\u5f79\u5272\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u76e3\u67fb\u4eba\u306f\u3001\u53d6\u7de0\u5f79\u4f1a\u306e\u300c\u76ee\u3068\u8033\u300d\u3068\u3057\u3066\u6a5f\u80fd\u3057\u3001\u7d4c\u55b6\u9663\u304c\u898b\u843d\u3068\u3057\u304c\u3061\u306a\u30d7\u30ed\u30bb\u30b9\u4e0a\u306e\u629c\u3051\u7a74\u3092\u7279\u5b9a\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u904e\u53bb\u306e\u6570\u5024\u3060\u3051\u306b\u6ce8\u76ee\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u30b7\u30b9\u30c6\u30e0\u5185\u306e\u6f5c\u5728\u7684\u306a\u30ea\u30b9\u30af\u3092\u4e88\u6e2c\u3059\u308b\u3053\u3068\u3067\u3001\u5c06\u6765\u3092\u898b\u636e\u3048\u305f\u5206\u6790\u3092\u884c\u3044\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Danh_gia_va_quan_tri_rui_ro_he_thong\"><\/span><b>\u30b7\u30b9\u30c6\u30e0\u30ea\u30b9\u30af\u8a55\u4fa1\u3068\u7ba1\u7406<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u76e3\u67fb\u4eba\u306e\u4e3b\u306a\u5f79\u5272\u306f\u3001\u4f01\u696d\u304c\u4e8b\u696d\u76ee\u6a19\u3092\u9054\u6210\u3059\u308b\u4e0a\u3067\u969c\u5bb3\u3068\u306a\u308b\u53ef\u80fd\u6027\u306e\u3042\u308b\u30ea\u30b9\u30af\u3092\u7279\u5b9a\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u3053\u308c\u306b\u306f\u3001\u6226\u7565\u30ea\u30b9\u30af\u3001\u8ca1\u52d9\u30ea\u30b9\u30af\u3001\u696d\u52d9\u30ea\u30b9\u30af\u3001\u304a\u3088\u3073\u9069\u7528\u3055\u308c\u308b\u7a0e\u6cd5\u3084\u4f1a\u8a08\u6cd5\u306b\u95a2\u9023\u3059\u308b\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30ea\u30b9\u30af\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u30ea\u30b9\u30af\u304c\u7279\u5b9a\u3055\u308c\u308b\u3068\u3001\u76e3\u67fb\u4eba\u306f\u305d\u306e\u5f71\u97ff\u306e\u7a0b\u5ea6\u3092\u5206\u6790\u3057\u3001\u9069\u5207\u306a\u7ba1\u7406\u7b56\u3092\u63d0\u6848\u3057\u307e\u3059\u3002\u3053\u306e\u30d7\u30ed\u30bb\u30b9\u306b\u3088\u308a\u3001\u4e8b\u696d\u8cc7\u6e90\u304c\u91cd\u8981\u306a\u5206\u91ce\u306b\u96c6\u4e2d\u3057\u3001\u6709\u5f62\u8cc7\u7523\u3068\u7121\u5f62\u8cc7\u7523\u306e\u4e21\u65b9\u306e\u7121\u99c4\u3084\u640d\u5931\u3092\u9632\u3050\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_tra_tinh_tuan_thu_phap_luat_va_quy_dinh_noi_bo\"><\/span><b>\u6cd5\u4ee4\u304a\u3088\u3073\u793e\u5185\u898f\u5b9a\u306e\u9075\u5b88\u72b6\u6cc1\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4f1a\u8a08\u5206\u91ce\u306b\u304a\u3044\u3066\u3001\u5185\u90e8\u76e3\u67fb\u4eba\u306f\u3001\u901a\u9054200\/2014\/TT-BTC\u3084\u6cd5\u4eba\u7a0e\u6cd5\u306a\u3069\u306e\u898f\u5236\u306e\u5b9f\u65bd\u72b6\u6cc1\u3092\u76e3\u67fb\u3057\u307e\u3059\u3002\u5f7c\u3089\u306f\u3001\u3059\u3079\u3066\u306e\u53d6\u5f15\u304c\u6b63\u78ba\u306b\u8a18\u9332\u3055\u308c\u3001\u5fc5\u8981\u306a\u66f8\u985e\u304c\u3059\u3079\u3066\u63c3\u3063\u3066\u304a\u308a\u3001\u898f\u5b9a\u306e\u7533\u544a\u671f\u9650\u3092\u9075\u5b88\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7d99\u7d9a\u7684\u306a\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u306f\u3001\u4f01\u696d\u304c\u7a0e\u52d9\u8abf\u67fb\u3084\u72ec\u7acb\u76e3\u67fb\u306b\u5099\u3048\u308b\u4e0a\u3067\u5f79\u7acb\u3061\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u30d9\u30c8\u30ca\u30e0\u5e02\u5834\u3067\u983b\u7e41\u306b\u5909\u66f4\u3055\u308c\u308b\u6cd5\u5f8b\u898f\u5236\u306e\u4e8b\u52d9\u51e6\u7406\u4e0a\u306e\u30df\u30b9\u3084\u89e3\u91c8\u30df\u30b9\u306b\u3088\u308b\u7f70\u5247\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Su_khac_biet_giua_Kiem_toan_vien_noi_bo_va_Kiem_toan_doc_lap\"><\/span><b>\u5185\u90e8\u76e3\u67fb\u4eba\u3068\u72ec\u7acb\u76e3\u67fb\u4eba\u306e\u9055\u3044\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u76e3\u67fb\u4eba\u306f\u7d4c\u55b6\u9663\u306e\u4e00\u54e1\u3068\u3057\u3066\u3001\u5e74\u9593\u3092\u901a\u3057\u3066\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306e\u6539\u5584\u306b\u53d6\u308a\u7d44\u3093\u3067\u3044\u307e\u3059\u3002\u4e00\u65b9\u3001\u72ec\u7acb\u76e3\u67fb\u4eba\u306f\u7b2c\u4e09\u8005\u3067\u3042\u308a\u3001\u898f\u5236\u3067\u5b9a\u3081\u3089\u308c\u305f\u7279\u5b9a\u306e\u6642\u70b9\u306b\u304a\u3051\u308b\u8ca1\u52d9\u8af8\u8868\u306e\u6b63\u78ba\u6027\u3092\u691c\u8a3c\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u306e\u6bd4\u8f03\u8868\u306f\u3001\u4f01\u696d\u304c\u7279\u5b9a\u306e\u696d\u52d9\u57fa\u6e96\u3068\u5831\u544a\u76ee\u7684\u306b\u57fa\u3065\u3044\u3066\u3001\u3053\u308c\u30892\u7a2e\u985e\u306e\u76e3\u67fb\u3092\u3088\u308a\u9069\u5207\u306b\u533a\u5225\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\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\u4eba\u3068\u72ec\u7acb\u76e3\u67fb\u4eba\u306e\u6bd4\u8f03\u8868<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u57fa\u6e96<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5185\u90e8\u76e3\u67fb\u4eba<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u72ec\u7acb\u76e3\u67fb<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5831\u544a\u4e3b\u4f53<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u53d6\u7de0\u5f79\u4f1a\u3001\u76e3\u67fb\u5f79\u4f1a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u682a\u4e3b\u3001\u7a0e\u52d9\u5f53\u5c40\u3001\u9280\u884c<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u696d\u52d9\u7bc4\u56f2<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5305\u62ec\u7684\uff1a\u30d7\u30ed\u30bb\u30b9\u3001\u4eba\u54e1\u3001\u30ea\u30b9\u30af<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u306b\u7126\u70b9\u3092\u5f53\u3066\u308b<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5b9f\u884c\u983b\u5ea6<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5e74\u9593\u3092\u901a\u3057\u3066<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5e74\u306b\u4e00\u5ea6<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e3b\u306a\u76ee\u7684<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u696d\u52d9\u52b9\u7387\u3092\u5411\u4e0a\u3055\u305b\u308b<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u60c5\u5831\u306e\u4fe1\u983c\u6027\u3092\u78ba\u8a8d\u3059\u308b\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6cd5\u7684\u5730\u4f4d<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7d44\u7e54\u5316\u3055\u308c\u305f\u30b9\u30bf\u30c3\u30d5\u307e\u305f\u306f\u5916\u90e8\u59d4\u8a17\u3055\u308c\u305f\u30b9\u30bf\u30c3\u30d5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u72ec\u7acb\u7cfb\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u8a3c\u62e0\u306b\u3088\u308c\u3070\u3001\u5185\u90e8\u76e3\u67fb\u4eba\u304c\u9069\u5207\u306b\u696d\u52d9\u3092\u9042\u884c\u3059\u308c\u3070\u3001\u5f7c\u3089\u3092\u96c7\u7528\u3059\u308b\u30b3\u30b9\u30c8\u306f\u6e1b\u5c11\u3059\u308b\u3002<\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doc-lap-la-gi\/\"><span style=\"font-weight: 400;\"> \u72ec\u7acb\u76e3\u67fb<\/span><\/a><span style=\"font-weight: 400;\"> \u305d\u308c\u3089\u306f\u901a\u5e38\u6e1b\u5c11\u3057\u307e\u3059\u3002\u9069\u5207\u306b\u6574\u5099\u3055\u308c\u305f\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u306f\u4f1a\u8a08\u4e0a\u306e\u8aa4\u308a\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u306e\u306b\u5f79\u7acb\u3061\u3001\u8ca1\u52d9\u9762\u3068\u7d4c\u55b6\u9762\u306e\u4e21\u65b9\u304b\u3089\u898b\u3066\u53ce\u76ca\u6027\u306e\u9ad8\u3044\u6295\u8cc7\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_lam_viec_tieu_chuan_cua_mot_Kiem_toan_vien_noi_bo\"><\/span><b>\u5185\u90e8\u76e3\u67fb\u54e1\u306e\u6a19\u6e96\u7684\u306a\u30ef\u30fc\u30af\u30d5\u30ed\u30fc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5312\" aria-describedby=\"caption-attachment-5312\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5312\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-lam-viec-tieu-chuan-cua-mot-Kiem-toan-vien-noi-bo.jpg\" alt=\"Quy tr\u00ecnh l\u00e0m vi\u1ec7c ti\u00eau chu\u1ea9n c\u1ee7a m\u1ed9t Ki\u1ec3m to\u00e1n vi\u00ean n\u1ed9i b\u1ed9\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-lam-viec-tieu-chuan-cua-mot-Kiem-toan-vien-noi-bo.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-lam-viec-tieu-chuan-cua-mot-Kiem-toan-vien-noi-bo-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-lam-viec-tieu-chuan-cua-mot-Kiem-toan-vien-noi-bo-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-lam-viec-tieu-chuan-cua-mot-Kiem-toan-vien-noi-bo-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-lam-viec-tieu-chuan-cua-mot-Kiem-toan-vien-noi-bo-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5312\" class=\"wp-caption-text\">\u5185\u90e8\u76e3\u67fb\u54e1\u306e\u6a19\u6e96\u7684\u306a\u30ef\u30fc\u30af\u30d5\u30ed\u30fc<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u5c02\u9580\u306e\u5185\u90e8\u76e3\u67fb\u4eba\u306f\u3001\u5ba2\u89b3\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u5e38\u306b\u79d1\u5b66\u7684\u306a\u30d7\u30ed\u30bb\u30b9\u3092\u9075\u5b88\u3057\u307e\u3059\u3002\u56fd\u969b\u57fa\u6e96\u304a\u3088\u3073\u901a\u905466\u53f7\u306b\u3088\u308c\u3070\u3001\u3053\u306e\u30d7\u30ed\u30bb\u30b9\u306f\u8a08\u753b\u3001\u5b9f\u65bd\u3001\u5831\u544a\u3001\u76e3\u67fb\u5f8c\u306e\u30d5\u30a9\u30ed\u30fc\u30a2\u30c3\u30d7\u3068\u3044\u30464\u3064\u306e\u6bb5\u968e\u304b\u3089\u69cb\u6210\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_lap_ke_hoach_kiem_toan_dua_tren_rui_ro\"><\/span><b>\u30ea\u30b9\u30af\u30d9\u30fc\u30b9\u306e\u76e3\u67fb\u8a08\u753b\u30d5\u30a7\u30fc\u30ba<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u76e3\u67fb\u3092\u958b\u59cb\u3059\u308b\u524d\u306b\u3001\u5185\u90e8\u76e3\u67fb\u62c5\u5f53\u8005\u306f\u7d44\u7e54\u5185\u306e\u60c5\u5831\u3092\u53ce\u96c6\u3057\u3001\u30ea\u30b9\u30af\u306e\u9ad8\u3044\u9818\u57df\u3092\u7279\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u8a08\u753b\u306f\u53d6\u7de0\u5f79\u4f1a\u306e\u627f\u8a8d\u3092\u5f97\u3066\u3001\u5168\u4f53\u6226\u7565\u3068\u306e\u6574\u5408\u6027\u3092\u56f3\u308a\u3001\u6642\u9593\u306e\u7bc0\u7d04\u3068\u4e2d\u6838\u7684\u306a\u8ab2\u984c\u3078\u306e\u96c6\u4e2d\u3092\u56f3\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_thuc_hien_va_thu_thap_bang_chung\"><\/span><b>\u5b9f\u65bd\u304a\u3088\u3073\u8a3c\u62e0\u53ce\u96c6\u6bb5\u968e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u6bb5\u968e\u3067\u306f\u3001\u30a4\u30f3\u30bf\u30d3\u30e5\u30fc\u3001\u89b3\u5bdf\u3001\u6587\u66f8\u30ec\u30d3\u30e5\u30fc\u3001\u8a73\u7d30\u306a\u30c7\u30fc\u30bf\u5206\u6790\u306a\u3069\u306e\u624b\u6cd5\u304c\u7528\u3044\u3089\u308c\u307e\u3059\u3002\u5185\u90e8\u76e3\u67fb\u62c5\u5f53\u8005\u306f\u3001\u4f8b\u3048\u3070VAT\u8acb\u6c42\u66f8\u3068\u5b9f\u969b\u306e\u5009\u5eab\u53d7\u9818\u8a18\u9332\u3092\u6bd4\u8f03\u3059\u308b\u306a\u3069\u3057\u3066\u3001\u4e0d\u4e00\u81f4\u3092\u8a3c\u660e\u3059\u308b\u306e\u306b\u5341\u5206\u306a\u8a3c\u62e0\u3092\u53ce\u96c6\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lap_bao_cao_va_kien_nghi_cai_tien\"><\/span><b>\u5831\u544a\u66f8\u3092\u4f5c\u6210\u3057\u3001\u6539\u5584\u7b56\u3092\u63d0\u6848\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u5831\u544a\u66f8\u306f\u3001\u30a8\u30e9\u30fc\u3092\u5217\u6319\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u305d\u306e\u6839\u672c\u539f\u56e0\u3068\u89e3\u6c7a\u7b56\u3082\u660e\u8a18\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u719f\u7df4\u3057\u305f\u5185\u90e8\u76e3\u67fb\u62c5\u5f53\u8005\u306f\u3001\u6700\u9069\u306a\u30d7\u30ed\u30bb\u30b9\u306b\u3064\u3044\u3066\u52a9\u8a00\u3092\u884c\u3044\u3001\u4f01\u696d\u306e\u30b3\u30b9\u30c8\u524a\u6e1b\u3068\u696d\u52d9\u60c5\u5831\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u306e\u5f37\u5316\u3092\u652f\u63f4\u3057\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Yeu_cau_ve_nang_luc_va_dao_duc_nghe_nghiep\"><\/span><b>\u5c02\u9580\u80fd\u529b\u304a\u3088\u3073\u502b\u7406\u306b\u95a2\u3059\u308b\u8981\u4ef6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u76e3\u67fb\u4eba\u304c\u6210\u529f\u3059\u308b\u306b\u306f\u3001\u9ad8\u5ea6\u306a\u5c02\u9580\u77e5\u8b58\u3001\u5bfe\u4eba\u30b9\u30ad\u30eb\u3001\u305d\u3057\u3066\u9ad8\u3044\u8077\u696d\u502b\u7406\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002\u3053\u308c\u3089\u306f\u300c\u4fdd\u8a3c\u300d\u306e\u4fa1\u5024\u3092\u751f\u307f\u51fa\u3059\u57fa\u76e4\u3067\u3042\u308a\u3001\u7d44\u7e54\u304c\u5e02\u5834\u306e\u5909\u52d5\u306b\u76f4\u9762\u3057\u3066\u3082\u5b89\u5168\u304b\u3064\u900f\u660e\u6027\u306e\u9ad8\u3044\u904b\u55b6\u3092\u884c\u3046\u4e0a\u3067\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kien_thuc_chuyen_mon_sau_rong\"><\/span><b>\u5e45\u5e83\u3044\u5c02\u9580\u77e5\u8b58<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u5206\u91ce\u306e\u5c02\u9580\u5bb6\u306f\u3001\u4f1a\u8a08\u57fa\u6e96\uff08VAS\/VFRS\uff09\u3001\u7a0e\u6cd5\u3001\u304a\u3088\u3073COSO\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306b\u57fa\u3065\u304f\u30ea\u30b9\u30af\u7ba1\u7406\u539f\u5247\u3092\u6df1\u304f\u7406\u89e3\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u88fd\u9020\u696d\u3084\u5c0f\u58f2\u696d\u3068\u3044\u3063\u305f\u7279\u5b9a\u306e\u4e8b\u696d\u5206\u91ce\u306b\u95a2\u3059\u308b\u6df1\u3044\u7406\u89e3\u306f\u3001\u5185\u90e8\u76e3\u67fb\u4eba\u304c\u6b63\u78ba\u3067\u5b9f\u7528\u6027\u306e\u9ad8\u3044\u8a55\u4fa1\u3092\u884c\u3046\u4e0a\u3067\u5f79\u7acb\u3061\u307e\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;\">\u5185\u90e8\u76e3\u67fb\u62c5\u5f53\u8005\u306f\u3001\u7121\u5473\u4e7e\u71e5\u306a\u6570\u5b57\u306e\u88cf\u306b\u3042\u308b\u6839\u672c\u7684\u306a\u554f\u984c\u3092\u898b\u629c\u304f\u80fd\u529b\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u6700\u65b0\u306e\u30c7\u30fc\u30bf\u5206\u6790\u30c4\u30fc\u30eb\u3092\u4f7f\u3044\u3053\u306a\u3059\u30b9\u30ad\u30eb\u304c\u3042\u308c\u3070\u3001\u5927\u91cf\u306e\u53d6\u5f15\u3092\u51e6\u7406\u3057\u3001\u5de7\u5999\u306a\u91d1\u878d\u8a50\u6b3a\u306e\u5146\u5019\u3092\u8fc5\u901f\u306b\u691c\u51fa\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tinh_khach_quan_va_chinh_truc\"><\/span><b>\u5ba2\u89b3\u6027\u3068\u8aa0\u5b9f\u3055<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u76e3\u67fb\u696d\u52d9\u306b\u304a\u3051\u308b\u7a76\u6975\u306e\u8981\u4ef6\u3067\u3059\u3002\u502b\u7406\u57fa\u6e96\u306b\u3088\u308c\u3070\u3001\u5185\u90e8\u76e3\u67fb\u4eba\u306f\u500b\u4eba\u7684\u306a\u5229\u76ca\u3084\u7d4c\u55b6\u9663\u304b\u3089\u306e\u5727\u529b\u306b\u3088\u3063\u3066\u76e3\u67fb\u7d50\u679c\u304c\u5de6\u53f3\u3055\u308c\u308b\u3053\u3068\u3092\u6c7a\u3057\u3066\u8a31\u3057\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u8aa0\u5b9f\u3055\u306f\u3001\u76e3\u67fb\u4eba\u306e\u500b\u4eba\u7684\u306a\u8a55\u5224\u3068\u7d44\u7e54\u306e\u4fa1\u5024\u3092\u5b88\u308b\u4e0a\u3067\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thong_ke_muc_thu_nhap_va_trien_vong_nghe_nghiep\"><\/span><b>\u53ce\u5165\u7d71\u8a08\u3068\u30ad\u30e3\u30ea\u30a2\u306e\u898b\u901a\u3057<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u73fe\u5728\u3001\u5185\u90e8\u76e3\u67fb\u54e1\u3001\u7279\u306bCIA\u306a\u3069\u306e\u56fd\u969b\u8cc7\u683c\u4fdd\u6709\u8005\u306b\u5bfe\u3059\u308b\u9700\u8981\u304c\u975e\u5e38\u306b\u9ad8\u3044\u3002\u696d\u52d9\u306e\u8907\u96d1\u3055\u3068\u7d4c\u55b6\u9663\u306b\u6c42\u3081\u3089\u308c\u308b\u9ad8\u3044\u8aac\u660e\u8cac\u4efb\u306e\u305f\u3081\u3001\u3053\u306e\u8077\u7a2e\u306e\u7d66\u4e0e\u306f\u4e00\u822c\u7684\u306b\u4e00\u822c\u4f1a\u8a08\u58eb\u3088\u308a\u3082\u9ad8\u984d\u3068\u306a\u308b\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u306f\u30012026\u5e74\u306e\u30d9\u30c8\u30ca\u30e0\u5e02\u5834\u306b\u304a\u3051\u308b\u69d8\u3005\u306a\u8077\u7a2e\u306e\u53c2\u8003\u7d66\u4e0e\u6c34\u6e96\u3092\u793a\u3059\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>2026\u5e74\u306e\u30d9\u30c8\u30ca\u30e0\u5e02\u5834\u306b\u304a\u3051\u308b\u3001\u69d8\u3005\u306a\u8077\u7a2e\u3054\u3068\u306e\u53c2\u8003\u7d66\u4e0e\u6c34\u6e96\u8868\u3002<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u7d4c\u9a13<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u30e9\u30f3\u30af<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7d66\u4e0e\uff08\u767e\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\/\u6708\uff09<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1\uff5e2\u5e74<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u793e\u54e1\uff0f\u30b8\u30e5\u30cb\u30a2<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10 &#8211; 15<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3\uff5e5\u6b73<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e0a\u7d1a\u76e3\u67fb\u5f79<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">18 &#8211; 25<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">7\uff5e10\u6b73<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u90e8\u9580\u9577\uff0f\u30de\u30cd\u30fc\u30b8\u30e3\u30fc<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">35 &#8211; 60<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">12\u5e74\u4ee5\u4e0a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e3b\u4efb\u76e3\u67fb\u5f79\uff0fCAE<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">80 &#8211; 150+<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u591a\u56fd\u7c4d\u4f01\u696d\u306b\u304a\u3051\u308b\u5185\u90e8\u76e3\u67fb\u62c5\u5f53\u8005\u306e\u30ad\u30e3\u30ea\u30a2\u30a2\u30c3\u30d7\u306e\u6a5f\u4f1a\u306f\u975e\u5e38\u306b\u8c4a\u5bcc\u3067\u3059\u3002\u30ea\u30b9\u30af\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u3001\u6700\u9ad8\u8ca1\u52d9\u8cac\u4efb\u8005\uff08CFO\uff09\u3001\u76e3\u67fb\u5f79\u4f1a\u30e1\u30f3\u30d0\u30fc\u3068\u3044\u3063\u305f\u5f79\u8077\u3078\u3068\u6607\u9032\u3057\u3001\u4e0a\u7d1a\u7ba1\u7406\u8077\u3068\u3057\u3066\u5b89\u5b9a\u3057\u305f\u30ad\u30e3\u30ea\u30a2\u3092\u7bc9\u304f\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_thach_thuc_thuong_gap_trong_cong_viec\"><\/span><b>\u8077\u5834\u3067\u3088\u304f\u906d\u9047\u3059\u308b\u8ab2\u984c\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u76e3\u67fb\u62c5\u5f53\u8005\u306f\u5927\u304d\u306a\u30d7\u30ec\u30c3\u30b7\u30e3\u30fc\u306b\u76f4\u9762\u3057\u3001\u76e3\u67fb\u5bfe\u8c61\u90e8\u9580\u304b\u3089\u306e\u62b5\u6297\u306b\u906d\u3046\u3053\u3068\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u591a\u304f\u306e\u5f93\u696d\u54e1\u306f\u76e3\u67fb\u3092\u4e9b\u7d30\u306a\u3053\u3068\u3070\u304b\u308a\u6307\u6458\u3059\u308b\u3082\u306e\u3068\u6349\u3048\u3001\u305d\u306e\u7d50\u679c\u3001\u5354\u529b\u4f53\u5236\u304c\u6b20\u5982\u3057\u305f\u308a\u3001\u60c5\u5831\u3084\u6587\u66f8\u306e\u53ce\u96c6\u304c\u56f0\u96e3\u306b\u306a\u3063\u305f\u308a\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3082\u3046\u4e00\u3064\u306e\u8ab2\u984c\u306f\u3001\u6280\u8853\u9769\u65b0\u306e\u6025\u901f\u306a\u9032\u5c55\u3068\u5de7\u5999\u306a\u4e0d\u6b63\u884c\u70ba\u306e\u624b\u53e3\u3067\u3059\u3002\u5185\u90e8\u76e3\u67fb\u62c5\u5f53\u8005\u306f\u3001\u7d44\u7e54\u3092\u65b0\u305f\u306a\u6280\u8853\u7684\u30ea\u30b9\u30af\u304b\u3089\u5b88\u308b\u305f\u3081\u3001\u30b5\u30a4\u30d0\u30fc\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u3068IT\u76e3\u67fb\u306b\u95a2\u3059\u308b\u77e5\u8b58\u3092\u7d99\u7d9a\u7684\u306b\u66f4\u65b0\u3057\u3066\u3044\u304f\u5fc5\u8981\u304c\u3042\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;\">\u5185\u90e8\u76e3\u67fb\u4eba\u306f\u3001\u900f\u660e\u6027\u3068\u5b89\u5168\u6027\u3092\u78ba\u4fdd\u3057\u305f\u30ac\u30d0\u30ca\u30f3\u30b9\u30b7\u30b9\u30c6\u30e0\u306e\u69cb\u7bc9\u306b\u304a\u3044\u3066\u3001\u304b\u3051\u304c\u3048\u306e\u306a\u3044\u5f79\u5272\u3092\u62c5\u3063\u3066\u3044\u307e\u3059\u3002\u30c7\u30b8\u30bf\u30eb\u6642\u4ee3\u306b\u304a\u3044\u3066\u3001\u9ad8\u5ea6\u306a\u30b9\u30ad\u30eb\u3092\u6301\u3064\u76e3\u67fb\u30c1\u30fc\u30e0\u3092\u64c1\u3059\u308b\u3053\u3068\u306f\u3001\u4f01\u696d\u304c\u5371\u6a5f\u3092\u4e57\u308a\u8d8a\u3048\u3001\u6210\u9577\u6a5f\u4f1a\u3092\u63b4\u3080\u305f\u3081\u306e\u9375\u3068\u306a\u308a\u307e\u3059\u3002\u76e3\u67fb\u3078\u306e\u6295\u8cc7\u306f\u3001\u5909\u52d5\u306e\u6fc0\u3057\u3044\u30d3\u30b8\u30cd\u30b9\u74b0\u5883\u306b\u304a\u3044\u3066\u3001\u7d44\u7e54\u306e\u8cc7\u7523\u3068\u8a55\u5224\u3092\u5b88\u308b\u305f\u3081\u306e\u91cd\u8981\u306a\u4fdd\u967a\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f01\u696d\u304c\u76f4\u9762\u3059\u308b\u8ab2\u984c\u3092\u7406\u89e3\u3057\u3066\u3044\u308bMAN\uff08Master Accountant Network\uff09\u306f\u3001\u8a73\u7d30\u306a\u5185\u90e8\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u7d4c\u9a13\u8c4a\u5bcc\u306a\u5c02\u9580\u5bb6\u30c1\u30fc\u30e0\u3068\u5171\u306b\u3001\u304a\u5ba2\u69d8\u304c\u6cd5\u4ee4\u3092\u9075\u5b88\u3057\u3001\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306e\u6700\u9069\u5316\u3092\u901a\u3058\u3066\u5177\u4f53\u7684\u306a\u4fa1\u5024\u3092\u5b9f\u73fe\u3067\u304d\u308b\u3088\u3046\u652f\u63f4\u3044\u305f\u3057\u307e\u3059\u3002MAN\u306f\u3001\u304a\u5ba2\u69d8\u306e\u8ca1\u52d9\u30fb\u4f1a\u8a08\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u3092\u6700\u9ad8\u6c34\u6e96\u306e\u56fd\u969b\u57fa\u6e96\u306b\u6a19\u6e96\u5316\u3059\u308b\u305f\u3081\u306e\u30d1\u30fc\u30c8\u30ca\u30fc\u3067\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<h2><span class=\"ez-toc-section\" id=\"Giai_dap_cac_cau_hoi_thuong_gap_ve_Kiem_toan_vien_noi_bo\"><\/span><b>\u5185\u90e8\u76e3\u67fb\u4eba\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=\"Kiem_toan_vien_noi_bo_co_bat_buoc_phai_co_chung_chi_hanh_nghe_khong\"><\/span>\u5185\u90e8\u76e3\u67fb\u54e1\u306f\u5c02\u9580\u8cc7\u683c\u3092\u53d6\u5f97\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u304b\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u30d9\u30c8\u30ca\u30e0\u306e\u73fe\u884c\u6cd5\u898f\u306b\u3088\u308b\u3068\u3001\u3053\u306e\u5206\u91ce\u3067\u50cd\u304f\u306b\u306f\u3001\u4f1a\u8a08\u307e\u305f\u306f\u6cd5\u5f8b\u306e\u5b66\u4f4d\u3068\u5c11\u306a\u304f\u3068\u30822\u5e74\u9593\u306e\u5b9f\u52d9\u7d4c\u9a13\u304c\u5fc5\u8981\u3067\u3059\u3002CIA\u3084CPA\u306a\u3069\u306e\u8cc7\u683c\u306f\u5927\u304d\u306a\u5f37\u307f\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u6cd5\u5f8b\u3067\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u552f\u4e00\u306e\u8981\u4ef6\u3067\u306f\u3042\u308a\u307e\u305b\u3093\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=\"Doanh_nghiep_nho_co_can_thiet_lap_bo_phan_kiem_toan_noi_bo_khong\"><\/span>\u4e2d\u5c0f\u4f01\u696d\u306f\u5185\u90e8\u76e3\u67fb\u90e8\u9580\u3092\u8a2d\u7f6e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u653f\u4ee405\u53f7\u306e\u7fa9\u52d9\u7684\u306a\u8981\u4ef6\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u4e8b\u696d\u4f53\u3067\u3042\u3063\u3066\u3082\u3001\u5b9a\u671f\u7684\u306a\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u3079\u304d\u3067\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u4e8b\u696d\u4e3b\u306f\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3068\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u3092\u3088\u308a\u9069\u5207\u306b\u7ba1\u7406\u3057\u3001\u5c02\u9580\u7684\u306a\u76e3\u8996\u30b7\u30b9\u30c6\u30e0\u306e\u4e0d\u8db3\u306b\u3088\u308b\u640d\u5931\u3092\u56de\u907f\u3059\u308b\u3053\u3068\u304c\u3067\u304d\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=\"Kiem_toan_vien_noi_bo_co_quyen_ky_luat_nhan_vien_vi_pham_khong\"><\/span>\u5185\u90e8\u76e3\u67fb\u62c5\u5f53\u8005\u306f\u3001\u898f\u5247\u306b\u9055\u53cd\u3057\u305f\u5f93\u696d\u54e1\u3092\u61f2\u6212\u51e6\u5206\u3059\u308b\u6a29\u9650\u3092\u6301\u3063\u3066\u3044\u308b\u306e\u304b\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u5185\u90e8\u76e3\u67fb\u62c5\u5f53\u8005\u306e\u8cac\u4efb\u306f\u3001\u4e0d\u6b63\u884c\u70ba\u3092\u767a\u898b\u3057\u3001\u4e0a\u7d1a\u7ba1\u7406\u8077\u306b\u662f\u6b63\u63aa\u7f6e\u3092\u52e7\u544a\u3059\u308b\u3053\u3068\u306e\u307f\u3067\u3059\u3002\u61f2\u6212\u51e6\u5206\u3092\u6c7a\u5b9a\u3059\u308b\u6a29\u9650\u306f\u3001\u52b4\u50cd\u6cd5\u304a\u3088\u3073\u5404\u4f01\u696d\u306e\u898f\u5b9a\u306b\u57fa\u3065\u304d\u3001\u4eba\u4e8b\u90e8\u304a\u3088\u3073\u53d6\u7de0\u5f79\u4f1a\u306b\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=\"Su_khac_biet_giua_kiem_toan_noi_bo_va_ban_kiem_soat_la_gi\"><\/span>\u5185\u90e8\u76e3\u67fb\u3068\u76e3\u67fb\u5f79\u4f1a\u306e\u9055\u3044\u306f\u4f55\u3067\u3059\u304b\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u76e3\u67fb\u5f79\u4f1a\u306f\u3001\u53d6\u7de0\u5f79\u4f1a\u304a\u3088\u3073\u7d4c\u55b6\u59d4\u54e1\u4f1a\u3092\u76e3\u7763\u3059\u308b\u305f\u3081\u306b\u682a\u4e3b\u306b\u3088\u3063\u3066\u9078\u4efb\u3055\u308c\u307e\u3059\u3002\u4e00\u65b9\u3001\u5185\u90e8\u76e3\u67fb\u4eba\u306f\u5c02\u9580\u7684\u306a\u30b5\u30dd\u30fc\u30c8\u30c1\u30fc\u30e0\u3067\u3042\u308a\u3001\u901a\u5e38\u306f\u76e3\u67fb\u5f79\u4f1a\u306b\u76f4\u63a5\u5831\u544a\u3092\u884c\u3044\u3001\u8a73\u7d30\u306a\u76e3\u67fb\u3092\u5b9f\u65bd\u3057\u307e\u3059\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Lam_the_nao_de_dam_bao_tinh_doc_lap_cua_kiem_toan_vien_noi_bo\"><\/span>\u5185\u90e8\u76e3\u67fb\u4eba\u306e\u72ec\u7acb\u6027\u3092\u3069\u306e\u3088\u3046\u306b\u78ba\u4fdd\u3059\u308c\u3070\u3088\u3044\u3067\u3057\u3087\u3046\u304b\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u72ec\u7acb\u6027\u306f\u3001\u53d6\u7de0\u5f79\u4f1a\u3078\u306e\u696d\u52d9\u5831\u544a\u3068CEO\u3078\u306e\u7ba1\u7406\u5831\u544a\u3068\u3044\u3046\u4e8c\u91cd\u306e\u5831\u544a\u4f53\u5236\u306b\u3088\u3063\u3066\u78ba\u4fdd\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u76e3\u67fb\u4eba\u306f\u3001\u81ea\u8eab\u304c\u76e3\u67fb\u3059\u308b\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306b\u76f4\u63a5\u95a2\u4e0e\u3059\u308b\u3053\u3068\u306f\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u305b\u3093\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script 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