{"id":5355,"date":"2026-03-17T20:46:54","date_gmt":"2026-03-18T03:46:54","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=5355"},"modified":"2026-03-17T20:47:31","modified_gmt":"2026-03-18T03:47:31","slug":"thue-kiem-toan-vien-noi-bo","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ja\/thue-kiem-toan-vien-noi-bo\/","title":{"rendered":"\u5185\u90e8\u76e3\u67fb\u54e1\u306e\u63a1\u7528\uff1a\u6226\u7565\u7684\u306a\u5f79\u5272\u3068\u30ea\u30b9\u30af\u7ba1\u7406\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u5185\u90e8\u76e3\u67fb\u62c5\u5f53\u8005\u306f\u3001\u7d44\u7e54\u306e\u4fa1\u5024\u3092\u9ad8\u3081\u3001\u696d\u52d9\u3092\u6539\u5584\u3059\u308b\u305f\u3081\u306b\u3001\u72ec\u7acb\u3057\u305f\u5ba2\u89b3\u7684\u306a\u4fdd\u8a3c\u304a\u3088\u3073\u52a9\u8a00\u6d3b\u52d5\u3092\u884c\u3046\u4eba\u54e1\u3067\u3059\u3002\u30c7\u30b8\u30bf\u30eb\u7d4c\u6e08\u306e\u6642\u4ee3\u306b\u304a\u3044\u3066\u3001\u3053\u306e\u5f79\u5272\u306f\u5358\u306a\u308b\u30c7\u30fc\u30bf\u7167\u5408\u306b\u3068\u3069\u307e\u3089\u305a\u3001\u53d6\u7de0\u5f79\u4f1a\u304c\u30b7\u30b9\u30c6\u30e0\u306e\u8106\u5f31\u6027\u3092\u65e9\u671f\u306b\u7279\u5b9a\u3059\u308b\u306e\u3092\u652f\u63f4\u3059\u308b\u6226\u7565\u7684\u30d1\u30fc\u30c8\u30ca\u30fc\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u76e3\u67fb\u4eba\u5354\u4f1a\uff08IIA\uff09\u306e\u30c7\u30fc\u30bf\u306b\u3088\u308b\u3068\u3001\u5c02\u9580\u7684\u306a\u5185\u90e8\u7d71\u5236\u90e8\u9580\u3092\u6301\u3064\u4f01\u696d\u306f\u3001\u91d1\u878d\u8a50\u6b3a\u306b\u3088\u308b\u640d\u5931\u3092\u6700\u592740\uff05\u524a\u6e1b\u3067\u304d\u308b\u3002\u30d9\u30c8\u30ca\u30e0\u3067\u306f\u3001 <\/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\u306b\u304a\u3051\u308b\u5185\u90e8\u76e3\u67fb\u306e\u7fa9\u52d9\u7684\u306a\u6cd5\u7684\u67a0\u7d44\u307f\u306e\u78ba\u7acb\u306f\u3001\u3053\u306e\u8077\u52d9\u306e\u4e0d\u53ef\u6b20\u306a\u5730\u4f4d\u3092\u78ba\u56fa\u305f\u308b\u3082\u306e\u306b\u3057\u307e\u3057\u305f\u3002MAN\uff08\u30de\u30b9\u30bf\u30fc\u30fb\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30fb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\uff09\u306b\u53c2\u52a0\u3057\u3066\u3001\u3053\u306e\u30ad\u30e3\u30ea\u30a2\u30d1\u30b9\u306b\u3064\u3044\u3066\u6df1\u304f\u6398\u308a\u4e0b\u3052\u305f\u5206\u6790\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\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\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u30c8\u30b0\u30eb<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/thue-kiem-toan-vien-noi-bo\/#Khung_phap_ly_va_dieu_kien_tro_thanh_kiem_toan_vien_noi_bo_tai_Viet_Nam\" >\u30d9\u30c8\u30ca\u30e0\u3067\u5185\u90e8\u76e3\u67fb\u54e1\u306b\u306a\u308b\u305f\u3081\u306e\u6cd5\u7684\u67a0\u7d44\u307f\u3068\u8981\u4ef6<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/thue-kiem-toan-vien-noi-bo\/#Tieu_chuan_nang_luc_chuyen_mon_theo_quy_dinh_hien_hanh\" >\u73fe\u884c\u306e\u898f\u5236\u306b\u57fa\u3065\u304f\u5c02\u9580\u80fd\u529b\u57fa\u6e96\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/thue-kiem-toan-vien-noi-bo\/#Dao_duc_nghe_nghiep_va_tinh_doc_lap\" >\u8077\u696d\u502b\u7406\u3068\u72ec\u7acb\u6027<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/thue-kiem-toan-vien-noi-bo\/#Cac_chuc_nang_cot_loi_cua_kiem_toan_vien_noi_bo_trong_he_thong_quan_tri\" >\u7d4c\u55b6\u30b7\u30b9\u30c6\u30e0\u306b\u304a\u3051\u308b\u5185\u90e8\u76e3\u67fb\u54e1\u306e\u4e3b\u8981\u306a\u6a5f\u80fd\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/thue-kiem-toan-vien-noi-bo\/#Danh_gia_he_thong_kiem_soat_noi_bo_KSCN\" >\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\uff08ICS\uff09\u306e\u8a55\u4fa1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/thue-kiem-toan-vien-noi-bo\/#Quan_tri_rui_ro_va_phong_ngua_gian_lan\" >\u30ea\u30b9\u30af\u7ba1\u7406\u3068\u4e0d\u6b63\u9632\u6b62<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/thue-kiem-toan-vien-noi-bo\/#Tu_van_cai_thien_quy_trinh_van_hanh\" >\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306e\u6539\u5584\u306b\u95a2\u3059\u308b\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/thue-kiem-toan-vien-noi-bo\/#Quy_trinh_lam_viec_chi_tiet_cua_mot_kiem_toan_vien_noi_bo\" >\u5185\u90e8\u76e3\u67fb\u54e1\u306e\u8a73\u7d30\u306a\u30ef\u30fc\u30af\u30d5\u30ed\u30fc<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/thue-kiem-toan-vien-noi-bo\/#Giai_doan_thuc_hien_va_thu_thap_bang_chung\" >\u5b9f\u65bd\u304a\u3088\u3073\u8a3c\u62e0\u53ce\u96c6\u6bb5\u968e<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/thue-kiem-toan-vien-noi-bo\/#Lap_bao_cao_kiem_toan_va_kien_nghi\" >\u76e3\u67fb\u5831\u544a\u66f8\u3068\u52e7\u544a\u4e8b\u9805\u3092\u4f5c\u6210\u3059\u308b\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/thue-kiem-toan-vien-noi-bo\/#Phan_biet_kiem_toan_vien_noi_bo_va_kiem_toan_doc_lap\" >\u5185\u90e8\u76e3\u67fb\u4eba\u3068\u72ec\u7acb\u76e3\u67fb\u4eba\u306e\u533a\u5225\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/thue-kiem-toan-vien-noi-bo\/#Ky_nang_thiet_yeu_de_thanh_cong_trong_nghe_kiem_toan_noi_bo\" >\u5185\u90e8\u76e3\u67fb\u3067\u6210\u529f\u3059\u308b\u305f\u3081\u306b\u4e0d\u53ef\u6b20\u306a\u30b9\u30ad\u30eb\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\/thue-kiem-toan-vien-noi-bo\/#Nang_luc_phan_tich_du_lieu_va_cong_nghe\" >\u30c7\u30fc\u30bf\u5206\u6790\u304a\u3088\u3073\u6280\u8853\u80fd\u529b<\/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\/thue-kiem-toan-vien-noi-bo\/#Su_nhay_ben_ve_luat_phap_va_thue\" >\u6cd5\u5f8b\u304a\u3088\u3073\u7a0e\u52d9\u306b\u95a2\u3059\u308b\u5c02\u9580\u77e5\u8b58<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/thue-kiem-toan-vien-noi-bo\/#Muc_luong_va_lo_trinh_thang_tien_cua_kiem_toan_vien_noi_bo\" >\u5185\u90e8\u76e3\u67fb\u54e1\u306e\u7d66\u4e0e\u3068\u30ad\u30e3\u30ea\u30a2\u30a2\u30c3\u30d7<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/thue-kiem-toan-vien-noi-bo\/#Cac_thach_thuc_va_kho_khan_thuong_gap_trong_thuc_te\" >\u5b9f\u52d9\u306b\u304a\u3044\u3066\u906d\u9047\u3059\u308b\u4e00\u822c\u7684\u306a\u8ab2\u984c\u3068\u56f0\u96e3\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/thue-kiem-toan-vien-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-18\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/thue-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-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/thue-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-20\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/thue-kiem-toan-vien-noi-bo\/#Nhung_cau_hoi_thuong_gap_ve_nghe_kiem_toan_vien_noi_bo\" >\u5185\u90e8\u76e3\u67fb\u696d\u52d9\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f\u00a0<\/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\/thue-kiem-toan-vien-noi-bo\/#Toi_can_hoc_chuyen_nganh_gi_de_theo_duoi_nghe_nay\" >\u3053\u306e\u8077\u696d\u306b\u5c31\u304f\u306b\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u5c02\u653b\u3092\u5b66\u3076\u5fc5\u8981\u304c\u3042\u308a\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-22\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/thue-kiem-toan-vien-noi-bo\/#Doanh_nghiep_quy_mo_bao_nhieu_thi_nen_co_bo_phan_kiem_toan\" >\u3069\u306e\u304f\u3089\u3044\u306e\u898f\u6a21\u306e\u4f01\u696d\u306b\u76e3\u67fb\u90e8\u9580\u3092\u8a2d\u7f6e\u3059\u3079\u304d\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-23\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/thue-kiem-toan-vien-noi-bo\/#Chung_chi_CIA_co_gia_tri_nhu_the_nao\" >CIA\u8cc7\u683c\u306f\u3069\u308c\u307b\u3069\u4fa1\u5024\u304c\u3042\u308b\u306e\u304b\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Khung_phap_ly_va_dieu_kien_tro_thanh_kiem_toan_vien_noi_bo_tai_Viet_Nam\"><\/span><b>\u30d9\u30c8\u30ca\u30e0\u3067\u5185\u90e8\u76e3\u67fb\u54e1\u306b\u306a\u308b\u305f\u3081\u306e\u6cd5\u7684\u67a0\u7d44\u307f\u3068\u8981\u4ef6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5357\" aria-describedby=\"caption-attachment-5357\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5357\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Khung-phap-ly-va-dieu-kien-tro-thanh-kiem-toan-vien-noi-bo-tai-Viet-Nam.jpg\" alt=\"Khung ph\u00e1p l\u00fd v\u00e0 \u0111i\u1ec1u ki\u1ec7n tr\u1edf th\u00e0nh ki\u1ec3m to\u00e1n vi\u00ean n\u1ed9i b\u1ed9 t\u1ea1i Vi\u1ec7t Nam\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Khung-phap-ly-va-dieu-kien-tro-thanh-kiem-toan-vien-noi-bo-tai-Viet-Nam.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Khung-phap-ly-va-dieu-kien-tro-thanh-kiem-toan-vien-noi-bo-tai-Viet-Nam-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Khung-phap-ly-va-dieu-kien-tro-thanh-kiem-toan-vien-noi-bo-tai-Viet-Nam-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Khung-phap-ly-va-dieu-kien-tro-thanh-kiem-toan-vien-noi-bo-tai-Viet-Nam-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Khung-phap-ly-va-dieu-kien-tro-thanh-kiem-toan-vien-noi-bo-tai-Viet-Nam-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5357\" class=\"wp-caption-text\">\u30d9\u30c8\u30ca\u30e0\u3067\u5185\u90e8\u76e3\u67fb\u54e1\u306b\u306a\u308b\u305f\u3081\u306e\u6cd5\u7684\u67a0\u7d44\u307f\u3068\u8981\u4ef6<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u653f\u4ee405\/2019\/ND-CP\u306e\u516c\u5e03\u3068 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Thong-tu-8-2021-TT-BTC-chuan-muc-kiem-toan-noi-bo-Viet-Nam-428959.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u56de\u89a7 8\/2021\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> \u3053\u308c\u3089\u306e\u898f\u5236\u306f\u3001\u696d\u754c\u306b\u3068\u3063\u3066\u5927\u304d\u306a\u8ee2\u63db\u70b9\u3068\u306a\u3063\u305f\u3002\u5185\u90e8\u76e3\u67fb\u4eba\u306e\u8cac\u4efb\u3092\u518d\u5b9a\u7fa9\u3057\u3001\u4f01\u696d\u8ca1\u52d9\u30b7\u30b9\u30c6\u30e0\u306e\u900f\u660e\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u3001\u53b3\u683c\u306a\u5c02\u9580\u7684\u304b\u3064\u502b\u7406\u7684\u306a\u57fa\u6e96\u3092\u5b9a\u3081\u3066\u3044\u308b\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u653f\u4ee405\/2019\/ND-CP\u7b2c11\u6761\u306b\u57fa\u3065\u304d\u3001\u7ba1\u7406\u696d\u52d9\u306b\u5f93\u4e8b\u3059\u308b\u8005\u306f\u3001\u5b66\u6b74\u304a\u3088\u3073\u7d4c\u9a13\u306b\u95a2\u3059\u308b\u6240\u5b9a\u306e\u8cc7\u683c\u3092\u6e80\u305f\u3055\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u62c5\u5f53\u8005\u306f\u3001\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u8ca1\u52d9\u3001\u307e\u305f\u306f\u6cd5\u5b66\u306e\u5927\u5b66\u5b66\u4f4d\u3092\u53d6\u5f97\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u3055\u3089\u306b\u3001\u5019\u88dc\u8005\u306f\u3001\u76f4\u63a5\u95a2\u9023\u3059\u308b\u5206\u91ce\u3067\u5c11\u306a\u304f\u3068\u30822\u5e74\u9593\u306e\u5b9f\u52d9\u7d4c\u9a13\u3092\u6709\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tieu_chuan_nang_luc_chuyen_mon_theo_quy_dinh_hien_hanh\"><\/span><b>\u73fe\u884c\u306e\u898f\u5236\u306b\u57fa\u3065\u304f\u5c02\u9580\u80fd\u529b\u57fa\u6e96\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u76e3\u67fb\u54e1\u306f\u3001\u5b66\u6b74\u306b\u52a0\u3048\u3001\u4fe1\u983c\u6027\u3092\u9ad8\u3081\u308b\u305f\u3081\u306bCIA\u3084CISA\u306a\u3069\u306e\u56fd\u969b\u8cc7\u683c\u3092\u53d6\u5f97\u3059\u308b\u3053\u3068\u304c\u63a8\u5968\u3055\u308c\u307e\u3059\u3002\u76e3\u67fb\u57fa\u6e96\uff08VSA\uff09\u304a\u3088\u3073\u7a0e\u52d9\u898f\u5247\u3092\u5341\u5206\u306b\u7406\u89e3\u3059\u308b\u3053\u3068\u306f\u3001\u898f\u5236\u5f53\u5c40\u306e\u691c\u67fb\u524d\u306b\u4f01\u696d\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u6b63\u78ba\u306b\u8a55\u4fa1\u3059\u308b\u305f\u3081\u306e\u524d\u63d0\u6761\u4ef6\u3068\u306a\u308a\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>\u73fe\u884c\u898f\u5236\u306b\u57fa\u3065\u304f\u5c02\u9580\u80fd\u529b\u57fa\u6e96\u306e\u6982\u8981\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>\u8a73\u7d30\u306a\u8981\u4ef6<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u6cd5\u7684\u6839\u62e0<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6559\u80b2\u30ec\u30d9\u30eb<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5927\u5b66\u5352\u4ee5\u4e0a\u306e\u5b66\u4f4d\uff08\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u6cd5\u5f8b\u3001\u91d1\u878d\uff09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u653f\u4ee405\/2019\/ND-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5b9f\u52d9\u7d4c\u9a13<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u95a2\u9023\u5206\u91ce\u306b\u304a\u3051\u308b\u6700\u4f4e2\u5e74\u9593\u306e\u5b9f\u52d9\u7d4c\u9a13\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u653f\u4ee4\u7b2c05\u53f7\u7b2c11\u6761<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u88dc\u8db3\u77e5\u8b58<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7a0e\u6cd5\u3001\u7ba1\u7406\u4f1a\u8a08\u3001\u30ea\u30b9\u30af\u7ba1\u7406<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">IIA\u304a\u3088\u3073VSA\u898f\u683c<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u512a\u5148\u6a29\u8a3c\u660e\u66f8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">CIA\u3001CPA\u3001ACCA\u3001CISA<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5c02\u9580\u5bb6\u306e\u63a8\u5968<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Dao_duc_nghe_nghiep_va_tinh_doc_lap\"><\/span><b>\u8077\u696d\u502b\u7406\u3068\u72ec\u7acb\u6027<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u72ec\u7acb\u6027\u306f\u3001\u3053\u306e\u8077\u696d\u306e\u300c\u9b42\u300d\u3067\u3042\u308b\u3002\u5185\u90e8\u76e3\u67fb\u4eba\u306f\u3001\u904e\u53bb12\u30f6\u6708\u9593\u306b\u81ea\u8eab\u304c\u76f4\u63a5\u7ba1\u7406\u3057\u305f\u6d3b\u52d5\u3092\u76e3\u67fb\u3059\u308b\u3053\u3068\u306f\u8a8d\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u3002\u5ba2\u89b3\u6027\u3092\u4fdd\u3064\u3053\u3068\u3067\u3001\u516c\u6b63\u306a\u8a55\u4fa1\u3092\u4e0b\u3059\u3053\u3068\u304c\u3067\u304d\u3001\u7d44\u7e54\u306e\u4e88\u7b97\u3092\u640d\u306a\u3046\u53ef\u80fd\u6027\u306e\u3042\u308b\u81ea\u5df1\u4e2d\u5fc3\u7684\u306a\u884c\u52d5\u3092\u9632\u3050\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_chuc_nang_cot_loi_cua_kiem_toan_vien_noi_bo_trong_he_thong_quan_tri\"><\/span><b>\u7d4c\u55b6\u30b7\u30b9\u30c6\u30e0\u306b\u304a\u3051\u308b\u5185\u90e8\u76e3\u67fb\u54e1\u306e\u4e3b\u8981\u306a\u6a5f\u80fd\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5356\" aria-describedby=\"caption-attachment-5356\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5356\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-chuc-nang-cot-loi-cua-kiem-toan-vien-noi-bo-trong-he-thong-quan-tri.jpg\" alt=\"C\u00e1c ch\u1ee9c n\u0103ng c\u1ed1t l\u00f5i c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean n\u1ed9i b\u1ed9 trong h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-chuc-nang-cot-loi-cua-kiem-toan-vien-noi-bo-trong-he-thong-quan-tri.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-chuc-nang-cot-loi-cua-kiem-toan-vien-noi-bo-trong-he-thong-quan-tri-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-chuc-nang-cot-loi-cua-kiem-toan-vien-noi-bo-trong-he-thong-quan-tri-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-chuc-nang-cot-loi-cua-kiem-toan-vien-noi-bo-trong-he-thong-quan-tri-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-chuc-nang-cot-loi-cua-kiem-toan-vien-noi-bo-trong-he-thong-quan-tri-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5356\" class=\"wp-caption-text\">\u7d4c\u55b6\u30b7\u30b9\u30c6\u30e0\u306b\u304a\u3051\u308b\u5185\u90e8\u76e3\u67fb\u54e1\u306e\u4e3b\u8981\u306a\u6a5f\u80fd\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u76e3\u67fb\u4eba\u306e\u5f79\u5272\u306f\u3001\u5358\u306b\u8aa4\u308a\u3092\u898b\u3064\u3051\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u89e3\u6c7a\u7b56\u3092\u7b56\u5b9a\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u5185\u90e8\u76e3\u67fb\u4eba\u306e\u696d\u52d9\u306b\u306f\u3001\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u8a55\u4fa1\u3001\u30ea\u30b9\u30af\u7ba1\u7406\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u78ba\u4fdd\u306a\u3069\u304c\u542b\u307e\u308c\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u5404\u696d\u52d9\u3092\u9042\u884c\u3059\u308b\u306b\u306f\u3001\u7d44\u7e54\u5185\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3068\u5b9f\u969b\u306e\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u3092\u8a73\u7d30\u306b\u5206\u6790\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u76e3\u67fb\u4eba\u306f\u3001\u76e3\u67fb\u3092\u901a\u3058\u3066\u4f01\u696d\u304c\u5e02\u5834\u30ea\u30b9\u30af\u3001\u4fe1\u7528\u30ea\u30b9\u30af\u3001\u307e\u305f\u306f\u696d\u52d9\u30ea\u30b9\u30af\u3092\u65e9\u671f\u306b\u767a\u898b\u3067\u304d\u308b\u3088\u3046\u652f\u63f4\u3057\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u79fb\u8ee2\u4fa1\u683c\u30dd\u30ea\u30b7\u30fc\u3084\u7a0e\u52d9\u7533\u544a\u306e\u4e0d\u4e00\u81f4\u304c\u653f\u5e9c\u6a5f\u95a2\u304b\u3089\u6570\u5341\u5104\u30c9\u30f3\u3082\u306e\u7f70\u91d1\u306b\u3064\u306a\u304c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u591a\u56fd\u7c4d\u4f01\u696d\u306b\u3068\u3063\u3066\u7279\u306b\u91cd\u8981\u3067\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Danh_gia_he_thong_kiem_soat_noi_bo_KSCN\"><\/span><b>\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\uff08ICS\uff09\u306e\u8a55\u4fa1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306f\u3001\u4f01\u696d\u306e\u300c\u514d\u75ab\u30b7\u30b9\u30c6\u30e0\u300d\u306b\u4f8b\u3048\u3089\u308c\u307e\u3059\u3002\u5185\u90e8\u76e3\u67fb\u4eba\u306f\u3001\u7d71\u5236\u30dd\u30a4\u30f3\u30c8\u304c\u8a2d\u8a08\u3069\u304a\u308a\u306b\u6a5f\u80fd\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d\u3059\u308b\u8cac\u4efb\u3092\u8ca0\u3044\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u8cfc\u8cb7\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3044\u3066\u306f\u3001\u627f\u8a8d\u3068\u652f\u6255\u3044\u306e\u30bf\u30b9\u30af\u304c\u9069\u5207\u306b\u5206\u96e2\u3055\u308c\u3066\u3044\u308b\u304b\u3092\u76e3\u8996\u3057\u3001\u4e0d\u6b63\u306a\u5171\u8b00\u3092\u9632\u3050\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quan_tri_rui_ro_va_phong_ngua_gian_lan\"><\/span><b>\u30ea\u30b9\u30af\u7ba1\u7406\u3068\u4e0d\u6b63\u9632\u6b62<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e0d\u6b63\u884c\u70ba\u306f\u3001\u300c\u4e0d\u6b63\u306e\u4e09\u89d2\u5f62\u300d\u3001\u3059\u306a\u308f\u3061\u6a5f\u4f1a\u3001\u30d7\u30ec\u30c3\u30b7\u30e3\u30fc\u3001\u6b63\u5f53\u5316\u304c\u5b58\u5728\u3059\u308b\u5834\u5408\u306b\u767a\u751f\u3059\u308b\u3053\u3068\u304c\u591a\u3044\u3002\u5185\u90e8\u76e3\u67fb\u4eba\u306f\u3001\u6280\u8853\u7684\u306a\u969c\u58c1\u3092\u8a2d\u3051\u308b\u3053\u3068\u3067\u300c\u6a5f\u4f1a\u300d\u3092\u6392\u9664\u3059\u308b\u5f79\u5272\u3092\u679c\u305f\u3059\u3002\u5e33\u7c3f\u4e0a\u306e\u7570\u5e38\u306a\u30c7\u30fc\u30bf\u3092\u5206\u6790\u3059\u308b\u3053\u3068\u306f\u3001\u6a2a\u9818\u4e8b\u4ef6\u3092\u89e3\u660e\u3059\u308b\u4e0a\u3067\u91cd\u8981\u306a\u624b\u304c\u304b\u308a\u3068\u306a\u308b\u3053\u3068\u304c\u591a\u3044\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tu_van_cai_thien_quy_trinh_van_hanh\"><\/span><b>\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306e\u6539\u5584\u306b\u95a2\u3059\u308b\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u304c\u6700\u3082\u91cd\u8981\u306a\u4ed8\u52a0\u4fa1\u5024\u3067\u3059\u3002\u5c02\u9580\u306e\u5185\u90e8\u76e3\u67fb\u4eba\u306f\u3001\u5358\u306b\u8aa4\u308a\u3092\u6307\u6458\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u30b3\u30b9\u30c8\u6700\u9069\u5316\u306e\u305f\u3081\u306e\u89e3\u6c7a\u7b56\u3092\u63d0\u6848\u3057\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u63d0\u8a00\u306f\u3001\u53d6\u7de0\u5f79\u4f1a\u304c\u7d44\u7e54\u3092\u518d\u69cb\u7bc9\u3057\u3001\u591a\u984d\u306e\u8cc7\u91d1\u3092\u6d6a\u8cbb\u3059\u308b\u4e0d\u8981\u306a\u4e2d\u9593\u6bb5\u968e\u3092\u6392\u9664\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_lam_viec_chi_tiet_cua_mot_kiem_toan_vien_noi_bo\"><\/span><b>\u5185\u90e8\u76e3\u67fb\u54e1\u306e\u8a73\u7d30\u306a\u30ef\u30fc\u30af\u30d5\u30ed\u30fc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5359\" aria-describedby=\"caption-attachment-5359\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5359\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-lam-viec-chi-tiet-cua-mot-kiem-toan-vien-noi-bo.jpg\" alt=\"Quy tr\u00ecnh l\u00e0m vi\u1ec7c chi ti\u1ebft 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-chi-tiet-cua-mot-kiem-toan-vien-noi-bo.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-lam-viec-chi-tiet-cua-mot-kiem-toan-vien-noi-bo-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-lam-viec-chi-tiet-cua-mot-kiem-toan-vien-noi-bo-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-lam-viec-chi-tiet-cua-mot-kiem-toan-vien-noi-bo-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-lam-viec-chi-tiet-cua-mot-kiem-toan-vien-noi-bo-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5359\" class=\"wp-caption-text\">\u5185\u90e8\u76e3\u67fb\u54e1\u306e\u8a73\u7d30\u306a\u30ef\u30fc\u30af\u30d5\u30ed\u30fc<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u54c1\u8cea\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u3001\u3059\u3079\u3066\u306e\u76e3\u67fb\u306f\u8a08\u753b\u3001\u5b9f\u65bd\u3001\u5831\u544a\u3001\u30d5\u30a9\u30ed\u30fc\u30a2\u30c3\u30d7\u306e4\u6bb5\u968e\u306e\u30d7\u30ed\u30bb\u30b9\u306b\u5f93\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5404\u6bb5\u968e\u306b\u304a\u3044\u3066\u3001\u5185\u90e8\u76e3\u67fb\u4eba\u306f\u5b8c\u5168\u306a\u6587\u66f8\u3092\u4f5c\u6210\u3057\u3001\u73fe\u884c\u306e\u30d9\u30c8\u30ca\u30e0\u4f1a\u8a08\u6cd5\u306b\u5f93\u3063\u3066\u8a3c\u62e0\u4fa1\u5024\u3092\u78ba\u4fdd\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8a08\u753b\u6bb5\u968e\u3067\u306f\u3001\u30ea\u30b9\u30af\u30d9\u30fc\u30b9\u306e\u76e3\u67fb\u304c\u6975\u3081\u3066\u91cd\u8981\u3067\u3059\u3002\u5185\u90e8\u76e3\u67fb\u62c5\u5f53\u8005\u306f\u3001\u5728\u5eab\u3084\u4e0d\u826f\u50b5\u6a29\u3068\u3044\u3063\u305f\u30ea\u30b9\u30af\u306e\u9ad8\u3044\u5206\u91ce\u306b\u30ea\u30bd\u30fc\u30b9\u3092\u96c6\u4e2d\u3055\u305b\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u7dbf\u5bc6\u306a\u8a08\u753b\u3092\u7acb\u3066\u308b\u3053\u3068\u3067\u3001\u6642\u9593\u3092\u6700\u9069\u5316\u3057\u3001\u52b9\u679c\u7684\u306a\u30c6\u30b9\u30c8\u3092\u5b9f\u65bd\u3067\u304d\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\u3053\u3067\u306f\u3001\u30a4\u30f3\u30bf\u30d3\u30e5\u30fc\u3001\u89b3\u5bdf\u3001\u6587\u66f8\u6bd4\u8f03\u306a\u3069\u306e\u624b\u6cd5\u304c\u7528\u3044\u3089\u308c\u307e\u3059\u3002\u5185\u90e8\u76e3\u67fb\u62c5\u5f53\u8005\u306f\u3001ERP\u30b7\u30b9\u30c6\u30e0\u304b\u3089\u30c7\u30fc\u30bf\u3092\u62bd\u51fa\u3059\u308b\u305f\u3081\u306b\u3001\u591a\u304f\u306e\u5834\u5408\u3001\u652f\u63f4\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306b\u304a\u3051\u308b\u5f93\u6765\u306e\u624b\u52d5\u76e3\u67fb\u65b9\u6cd5\u306b\u6bd4\u3079\u3066\u3001\u7cbe\u5ea6\u3092\u9ad8\u3081\u3001\u6642\u9593\u3092\u77ed\u7e2e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lap_bao_cao_kiem_toan_va_kien_nghi\"><\/span><b>\u76e3\u67fb\u5831\u544a\u66f8\u3068\u52e7\u544a\u4e8b\u9805\u3092\u4f5c\u6210\u3059\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u5831\u544a\u66f8\u306f\u3001\u5c02\u9580\u5bb6\u3068\u3057\u3066\u306e\u80fd\u529b\u3092\u793a\u3059\u6210\u679c\u7269\u3067\u3059\u3002\u8cea\u306e\u9ad8\u3044\u5831\u544a\u66f8\u306f\u3001\u4e0d\u6b63\u884c\u70ba\u306e\u6839\u672c\u539f\u56e0\u3068\u6f5c\u5728\u7684\u306a\u5f71\u97ff\u3092\u5206\u6790\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u5185\u90e8\u76e3\u67fb\u4eba\u306f\u3001\u7279\u5b9a\u3055\u308c\u305f\u4e0d\u5099\u3092\u662f\u6b63\u3059\u308b\u305f\u3081\u306e\u8a08\u753b\u306b\u3064\u3044\u3066\u53d6\u7de0\u5f79\u4f1a\u306e\u5408\u610f\u3092\u5f97\u308b\u305f\u3081\u306b\u3001\u7c21\u6f54\u306b\u5831\u544a\u66f8\u3092\u63d0\u793a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phan_biet_kiem_toan_vien_noi_bo_va_kiem_toan_doc_lap\"><\/span><b>\u5185\u90e8\u76e3\u67fb\u4eba\u3068\u72ec\u7acb\u76e3\u67fb\u4eba\u306e\u533a\u5225\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u591a\u304f\u306e\u4eba\u304c\u3053\u306e2\u3064\u306e\u5f79\u5272\u3092\u6df7\u540c\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u305d\u306e\u6027\u8cea\u3068\u76ee\u7684\u306f\u660e\u78ba\u306b\u7570\u306a\u308a\u307e\u3059\u3002\u5185\u90e8\u76e3\u67fb\u4eba\u306f\u30ac\u30d0\u30ca\u30f3\u30b9\u3068\u7d4c\u55b6\u9663\u306e\u5229\u76ca\u306e\u305f\u3081\u306b\u6d3b\u52d5\u3059\u308b\u306e\u306b\u5bfe\u3057\u3001\u72ec\u7acb\u76e3\u67fb\u4eba\u306f\u682a\u4e3b\u3001\u9280\u884c\u3001\u7a0e\u52d9\u5f53\u5c40\u306e\u305f\u3081\u306b\u8ca1\u52d9\u8af8\u8868\u306e\u6b63\u78ba\u6027\u3092\u691c\u8a3c\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u306f\u3001\u4f01\u696d\u304c\u305d\u308c\u305e\u308c\u306e\u5f79\u5272\u3092\u660e\u78ba\u306b\u5b9a\u7fa9\u3059\u308b\u306e\u306b\u5f79\u7acb\u3064\u6bd4\u8f03\u8868\u3067\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000; height: 336px;\" 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 style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><b>\u57fa\u6e96<\/b><\/td>\n<td style=\"height: 56px; text-align: center;\"><b>\u5185\u90e8\u76e3\u67fb\u4eba<\/b><\/td>\n<td style=\"height: 56px; text-align: center;\"><b>\u72ec\u7acb\u76e3\u67fb\u4eba\uff08\u5916\u90e8\uff09<\/b><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\u5831\u544a\u4e3b\u4f53<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\u53d6\u7de0\u5f79\u4f1a<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\u682a\u4e3b\u3001\u653f\u5e9c\u6a5f\u95a2<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\u4e3b\u306a\u76ee\u7684<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\u696d\u52d9\u904b\u55b6\u3068\u30ea\u30b9\u30af\u7ba1\u7406\u3092\u6539\u5584\u3059\u308b\u3002<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u306e\u6b63\u78ba\u6027\u3092\u78ba\u8a8d\u3059\u308b\u3002<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\u4f5c\u696d\u7bc4\u56f2<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\u3059\u3079\u3066\u306e\u7d44\u7e54\u6d3b\u52d5<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\u3053\u308c\u3089\u306f\u4e3b\u306b\u91d1\u878d\u53d6\u5f15\u3067\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\u9023\u7d9a<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\u3053\u308c\u3092\u5e74\u9593\u3092\u901a\u3057\u3066\u5b9a\u671f\u7684\u306b\u5b9f\u65bd\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\u56db\u534a\u671f\u3054\u3068\u307e\u305f\u306f\u5e74\u3054\u3068\u306b\u5b9a\u671f\u7684\u306b\u5b9f\u65bd\u3055\u308c\u308b\u3002<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\u6cd5\u7684\u95a2\u4fc2<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\u30b9\u30bf\u30c3\u30d5\u3092\u914d\u7f6e\u3059\u308b\u304b\u3001\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u3092\u96c7\u3046<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\u72ec\u7acb\u7cfb\u306e\u5916\u90e8\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u4f1a\u793e<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u4e21\u8005\u9593\u306e\u9023\u643a\u306f\u4e0d\u53ef\u6b20\u3067\u3059\u3002\u72ec\u7acb\u76e3\u67fb\u4eba\u306f\u3001\u5185\u90e8\u76e3\u67fb\u4eba\u306e\u30ec\u30d3\u30e5\u30fc\u7d50\u679c\u3092\u53c2\u8003\u306b\u3059\u308b\u3053\u3068\u3067\u3001\u5fc5\u8981\u306a\u8a73\u7d30\u306a\u30c6\u30b9\u30c8\u306e\u91cf\u3092\u6e1b\u3089\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u4f01\u696d\u306f\u8ca1\u52d9\u4e0a\u306e\u5b89\u5168\u6027\u3092\u78ba\u4fdd\u3057\u306a\u304c\u3089\u3001\u5e74\u9593\u76e3\u67fb\u8cbb\u7528\u3092\u5927\u5e45\u306b\u524a\u6e1b\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ky_nang_thiet_yeu_de_thanh_cong_trong_nghe_kiem_toan_noi_bo\"><\/span><b>\u5185\u90e8\u76e3\u67fb\u3067\u6210\u529f\u3059\u308b\u305f\u3081\u306b\u4e0d\u53ef\u6b20\u306a\u30b9\u30ad\u30eb\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u696d\u754c\u3067\u6210\u529f\u3059\u308b\u306b\u306f\u3001\u5358\u306a\u308b\u6570\u5024\u77e5\u8b58\u4ee5\u4e0a\u306e\u3082\u306e\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u512a\u79c0\u306a\u5185\u90e8\u76e3\u67fb\u54e1\u306b\u306f\u3001\u8868\u9762\u7684\u306a\u8aac\u660e\u306b\u60d1\u308f\u3055\u308c\u306a\u3044\u305f\u3081\u306e\u6279\u5224\u7684\u601d\u8003\u529b\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002\u8ca1\u52d9\u5831\u544a\u66f8\u306e\u5b8c\u74a7\u306b\u898b\u3048\u308b\u6570\u5b57\u306e\u88cf\u306b\u6f5c\u3080\u30ea\u30b9\u30af\u3092\u300c\u8aad\u307f\u53d6\u308b\u300d\u80fd\u529b\u306f\u3001\u9577\u5e74\u306e\u5b9f\u52d9\u7d4c\u9a13\u306b\u3088\u3063\u3066\u57f9\u308f\u308c\u308b\u30b9\u30ad\u30eb\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u80fd\u529b\u3068\u4ea4\u6e09\u529b\u3082\u975e\u5e38\u306b\u91cd\u8981\u3067\u3059\u3002\u5185\u90e8\u76e3\u67fb\u54e1\u306f\u8077\u52d9\u3092\u9042\u884c\u3059\u308b\u969b\u3001\u3057\u3070\u3057\u3070\u5404\u90e8\u7f72\u304b\u3089\u306e\u62b5\u6297\u306b\u76f4\u9762\u3057\u307e\u3059\u3002\u76e3\u67fb\u306f\u7f70\u3092\u4e0e\u3048\u308b\u305f\u3081\u3067\u306f\u306a\u304f\u3001\u652f\u63f4\u3059\u308b\u305f\u3081\u306e\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u3092\u7d0d\u5f97\u3055\u305b\u308b\u306b\u306f\u3001\u6a5f\u8ee2\u3068\u5c02\u9580\u7684\u304b\u3064\u5ba2\u89b3\u7684\u306a\u614b\u5ea6\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nang_luc_phan_tich_du_lieu_va_cong_nghe\"><\/span><b>\u30c7\u30fc\u30bf\u5206\u6790\u304a\u3088\u3073\u6280\u8853\u80fd\u529b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30d3\u30c3\u30b0\u30c7\u30fc\u30bf\u6642\u4ee3\u306b\u304a\u3044\u3066\u306f\u3001SQL\u3001Python\u3001\u3042\u308b\u3044\u306f\u5c02\u9580\u7684\u306a\u76e3\u67fb\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u7fd2\u719f\u5ea6\u306f\u5927\u304d\u306a\u5f37\u307f\u3068\u306a\u308b\u3002\u73fe\u4ee3\u306e\u5185\u90e8\u76e3\u67fb\u62c5\u5f53\u8005\u306f\u3001\u4f55\u767e\u4e07\u884c\u3082\u306e\u30c7\u30fc\u30bf\u3092\u51e6\u7406\u3057\u3066\u7570\u5e38\u306a\u50be\u5411\u3092\u898b\u3064\u3051\u51fa\u3059\u5fc5\u8981\u304c\u3042\u308b\u304c\u3001\u3053\u308c\u306f\u5f93\u6765\u306e\u81a8\u5927\u306aExcel\u30d5\u30a1\u30a4\u30eb\u3067\u306f\u8089\u773c\u3067\u306f\u691c\u51fa\u3067\u304d\u306a\u3044\u3053\u3068\u3060\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Su_nhay_ben_ve_luat_phap_va_thue\"><\/span><b>\u6cd5\u5f8b\u304a\u3088\u3073\u7a0e\u52d9\u306b\u95a2\u3059\u308b\u5c02\u9580\u77e5\u8b58<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0\u306e\u6cd5\u5236\u5ea6\u306f\u3001\u901a\u9054\u3084\u653f\u4ee4\u3092\u983b\u7e41\u306b\u5909\u66f4\u3059\u308b\u3002\u6700\u65b0\u306e\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09\u3084\u6cd5\u4eba\u6240\u5f97\u7a0e\u306b\u95a2\u3059\u308b\u65b9\u91dd\u3092\u628a\u63e1\u3057\u3066\u3044\u306a\u3044\u5185\u90e8\u76e3\u67fb\u62c5\u5f53\u8005\u306f\u3001\u4e0d\u6b63\u78ba\u306a\u8a55\u4fa1\u3092\u884c\u3046\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002\u305d\u306e\u305f\u3081\u3001\u5f53\u5c40\u304c\u5b9f\u969b\u306b\u7a0e\u52d9\u8abf\u67fb\u3092\u5b9f\u65bd\u3057\u305f\u969b\u306b\u3001\u4f01\u696d\u306f\u591a\u984d\u306e\u7a0e\u91d1\u6ede\u7d0d\u3092\u8ab2\u3055\u308c\u308b\u30ea\u30b9\u30af\u306b\u3055\u3089\u3055\u308c\u308b\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Muc_luong_va_lo_trinh_thang_tien_cua_kiem_toan_vien_noi_bo\"><\/span><b>\u5185\u90e8\u76e3\u67fb\u54e1\u306e\u7d66\u4e0e\u3068\u30ad\u30e3\u30ea\u30a2\u30a2\u30c3\u30d7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u8077\u696d\u306f\u5b89\u5b9a\u3057\u305f\u53ce\u5165\u3068\u9ad8\u3044\u793e\u4f1a\u7684\u5730\u4f4d\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002\u5185\u90e8\u76e3\u67fb\u4eba\u306e\u53ce\u5165\u306f\u4f01\u696d\u306e\u898f\u6a21\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002\u5927\u4f01\u696d\u3084\u9280\u884c\u3067\u306f\u3001\u7d44\u7e54\u306e\u8cc7\u7523\u3092\u4fdd\u8b77\u3059\u308b\u3068\u3044\u3046\u8cac\u4efb\u306b\u898b\u5408\u3063\u305f\u3001\u9b45\u529b\u7684\u306a\u798f\u5229\u539a\u751f\u304c\u6570\u591a\u304f\u542b\u307e\u308c\u308b\u3053\u3068\u304c\u3088\u304f\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u30ad\u30e3\u30ea\u30a2\u30d1\u30b9\u306f\u30a4\u30f3\u30bf\u30fc\u30f3\u304b\u3089\u59cb\u307e\u308a\u3001\u6b63\u793e\u54e1\u3001\u30c1\u30fc\u30e0\u30ea\u30fc\u30c0\u30fc\u3092\u7d4c\u3066\u3001\u6700\u7d42\u7684\u306b\u306f\u30c1\u30fc\u30d5\u30aa\u30fc\u30c7\u30a3\u30bf\u30fc\uff08CAE\uff09\u3078\u3068\u9032\u307f\u307e\u3059\u3002\u9577\u5e74\u5185\u90e8\u76e3\u67fb\u696d\u52d9\u306b\u643a\u308f\u3063\u3066\u304d\u305f\u793e\u54e1\u306f\u3001CFO\u3084\u53d6\u7de0\u5f79\u4f1a\u30e1\u30f3\u30d0\u30fc\u306b\u306a\u308b\u6a5f\u4f1a\u3092\u5f97\u308b\u3053\u3068\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u696d\u52d9\u306e\u3042\u3089\u3086\u308b\u5074\u9762\u3092\u6df1\u304f\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u3001\u6210\u529f\u3059\u308b\u30ad\u30e3\u30ea\u30a2\u306e\u78ba\u56fa\u305f\u308b\u57fa\u76e4\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30a8\u30f3\u30c8\u30ea\u30fc\u30ec\u30d9\u30eb\uff081\uff5e3\u5e74\uff09\uff1a<\/b><span style=\"font-weight: 400;\"> \u7d66\u4e0e\u306f\u6708\u984d1,000\u4e07\uff5e1,500\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u3067\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4e0a\u7d1a\u30ec\u30d9\u30eb\uff083\uff5e6\u6b73\uff09\uff1a<\/b><span style=\"font-weight: 400;\"> \u7d66\u4e0e\u306f\u6708\u984d1,800\u4e07\uff5e3,000\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u3067\u3001\u5c02\u9580\u8cc7\u683c\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30de\u30cd\u30fc\u30b8\u30e3\u30fc\uff0f\u30c7\u30a3\u30ec\u30af\u30bf\u30fc\u30ec\u30d9\u30eb\uff088\u5e74\u4ee5\u4e0a\uff09\uff1a<\/b><span style=\"font-weight: 400;\"> \u7d66\u4e0e\u306f\u6708\u984d5,000\u4e07\uff5e1\u5104\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u3092\u8d85\u3048\u308b\u5834\u5408\u3082\u3042\u308b\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cac_thach_thuc_va_kho_khan_thuong_gap_trong_thuc_te\"><\/span><b>\u5b9f\u52d9\u306b\u304a\u3044\u3066\u906d\u9047\u3059\u308b\u4e00\u822c\u7684\u306a\u8ab2\u984c\u3068\u56f0\u96e3\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u660e\u308b\u3044\u898b\u901a\u3057\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u5185\u90e8\u76e3\u67fb\u54e1\u306f\u5927\u304d\u306a\u30d7\u30ec\u30c3\u30b7\u30e3\u30fc\u306b\u76f4\u9762\u3057\u3066\u3044\u308b\u3002\u5229\u76ca\u76f8\u53cd\u306f\u3088\u304f\u3042\u308b\u8ab2\u984c\u3060\u3002\u76e3\u67fb\u7d50\u679c\u304c\u300c\u7279\u5b9a\u306e\u5229\u76ca\u56e3\u4f53\u300d\u306b\u95a2\u308f\u308b\u5834\u5408\u3082\u3042\u308a\u3001\u76e3\u67fb\u54e1\u306f\u512a\u308c\u305f\u653f\u6cbb\u7684\u6d1e\u5bdf\u529b\u3068\u7d4c\u55b6\u9663\u304b\u3089\u306e\u63fa\u308b\u304e\u306a\u3044\u652f\u6301\u3092\u5fc5\u8981\u3068\u3059\u308b\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3082\u3046\u4e00\u3064\u306e\u8ab2\u984c\u306f\u3001\u7d76\u3048\u305a\u5909\u5316\u3059\u308b\u91d1\u878d\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u306e\u72b6\u6cc1\u3067\u3059\u3002\u30cf\u30a4\u30c6\u30af\u72af\u7f6a\u306f\u307e\u3059\u307e\u3059\u5de7\u5999\u5316\u3057\u3066\u304a\u308a\u3001\u5185\u90e8\u76e3\u67fb\u62c5\u5f53\u8005\u306f\u5e38\u306b\u6700\u65b0\u306e\u77e5\u8b58\u3092\u7fd2\u5f97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u7d99\u7d9a\u7684\u306a\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\u304c\u306a\u3051\u308c\u3070\u3001\u62c5\u5f53\u8005\u306f\u3059\u3050\u306b\u6642\u4ee3\u9045\u308c\u306b\u306a\u308a\u3001\u73fe\u4ee3\u306e\u30ea\u30b9\u30af\u304b\u3089\u7d44\u7e54\u3092\u5b88\u308b\u80fd\u529b\u3092\u5931\u3063\u3066\u3057\u307e\u3046\u3067\u3057\u3087\u3046\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\u62c5\u5f53\u8005\u306f\u3001\u4f01\u696d\u304c\u5e02\u5834\u306e\u6df7\u4e71\u3084\u6cd5\u7684\u30ea\u30b9\u30af\u3092\u4e57\u308a\u8d8a\u3048\u308b\u306e\u3092\u652f\u63f4\u3059\u308b\u3001\u5fe0\u5b9f\u306a\u300c\u5b88\u8b77\u8005\u300d\u3067\u3059\u3002\u5f7c\u3089\u3078\u306e\u6295\u8cc7\u306f\u975e\u5e38\u306b\u91cd\u8981\u3067\u3059\u3002 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-he-thong-kiem-soat-noi-bo\/\"><span style=\"font-weight: 400;\">\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0<\/span><\/a><span style=\"font-weight: 400;\"> \u30d7\u30ed\u610f\u8b58\u3092\u6301\u3064\u3053\u3068\u306f\u7121\u99c4\u306a\u51fa\u8cbb\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u7d44\u7e54\u306e\u5229\u76ca\u3092\u5b88\u308a\u3001\u6301\u7d9a\u7684\u306a\u6210\u9577\u3092\u7dad\u6301\u3059\u308b\u305f\u3081\u306e\u8ce2\u660e\u306a\u6295\u8cc7\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8cb4\u793e\u304c\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u7ba1\u7406\u90e8\u9580\u307e\u305f\u306f\u8a55\u4fa1\u90e8\u9580\u306e\u8a2d\u7acb\u3092\u5fc5\u8981\u3068\u3057\u3066\u3044\u308b\u5834\u5408\u3001MAN\uff08\u30de\u30b9\u30bf\u30fc\u30fb\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30fb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\uff09\u304c\u304a\u624b\u4f1d\u3044\u3044\u305f\u3057\u307e\u3059\u3002\u5f53\u793e\u306f\u3001\u7a0e\u6cd5\u304a\u3088\u3073\u56fd\u969b\u57fa\u6e96\u306b\u95a2\u3059\u308b\u6df1\u3044\u77e5\u8b58\u3092\u6301\u3064\u3001\u5916\u90e8\u59d4\u8a17\u306e\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30eb\u306a\u5185\u90e8\u76e3\u67fb\u4eba\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002MAN\u306b\u3054\u9023\u7d61\u3044\u305f\u3060\u3051\u308c\u3070\u3001\u5b89\u5fc3\u3057\u3066\u4e8b\u696d\u306e\u6210\u9577\u306b\u5c02\u5ff5\u3044\u305f\u3060\u3051\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<h2><span class=\"ez-toc-section\" id=\"Nhung_cau_hoi_thuong_gap_ve_nghe_kiem_toan_vien_noi_bo\"><\/span><b>\u5185\u90e8\u76e3\u67fb\u696d\u52d9\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f\u00a0<\/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=\"Toi_can_hoc_chuyen_nganh_gi_de_theo_duoi_nghe_nay\"><\/span>\u3053\u306e\u8077\u696d\u306b\u5c31\u304f\u306b\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u5c02\u653b\u3092\u5b66\u3076\u5fc5\u8981\u304c\u3042\u308a\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\u5927\u5b66\u3067\u306f\u4f1a\u8a08\u5b66\u3001\u76e3\u67fb\u5b66\u3001\u307e\u305f\u306f\u8ca1\u52d9\u5b66\u306e\u5b66\u4f4d\u3092\u53d6\u5f97\u3057\u3066\u5352\u696d\u3059\u308b\u306e\u304c\u671b\u307e\u3057\u3044\u3067\u3057\u3087\u3046\u3002\u305f\u3060\u3057\u3001\u6cd5\u5b66\u3084\u60c5\u5831\u30b7\u30b9\u30c6\u30e0\u3092\u5c02\u653b\u3057\u3066\u3044\u308b\u5b66\u751f\u3067\u3082\u3001\u5341\u5206\u306a\u5c02\u9580\u77e5\u8b58\u3068\u76e3\u67fb\u8cc7\u683c\u3092\u53d6\u5f97\u3059\u308c\u3070\u3001\u3053\u306e\u9053\u306b\u9032\u3080\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=\"Doanh_nghiep_quy_mo_bao_nhieu_thi_nen_co_bo_phan_kiem_toan\"><\/span>\u3069\u306e\u304f\u3089\u3044\u306e\u898f\u6a21\u306e\u4f01\u696d\u306b\u76e3\u67fb\u90e8\u9580\u3092\u8a2d\u7f6e\u3059\u3079\u304d\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\u6cd5\u5f8b\u3067\u306f\u3001\u4e0a\u5834\u4f01\u696d\u306f\u5185\u90e8\u76e3\u67fb\u5f79\u3092\u7f6e\u304f\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u6c11\u9593\u4f01\u696d\u306e\u5834\u5408\u3001\u58f2\u4e0a\u9ad8\u304c1,000\u5104\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u3001\u8cc7\u7523\u3092\u4fdd\u8b77\u3057\u3001\u30b3\u30b9\u30c8\u3092\u52b9\u679c\u7684\u306b\u7ba1\u7406\u3059\u308b\u305f\u3081\u306b\u3001\u5185\u90e8\u76e3\u67fb\u5f79\u3092\u96c7\u3046\u3053\u3068\u304c\u6700\u9069\u306a\u89e3\u6c7a\u7b56\u3068\u306a\u308a\u307e\u3059\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Chung_chi_CIA_co_gia_tri_nhu_the_nao\"><\/span>CIA\u8cc7\u683c\u306f\u3069\u308c\u307b\u3069\u4fa1\u5024\u304c\u3042\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\tCIA\u306f\u3001\u5185\u90e8\u76e3\u67fb\u5c02\u9580\u8077\u306e\u305f\u3081\u306e\u56fd\u969b\u7684\u306a\u6700\u9ad8\u6c34\u6e96\u306e\u8cc7\u683c\u3067\u3059\u3002CIA\u8cc7\u683c\u3092\u53d6\u5f97\u3059\u308b\u3053\u3068\u3067\u3001\u5185\u90e8\u76e3\u67fb\u54e1\u306f\u4e16\u754c\u7684\u306b\u6a19\u6e96\u5316\u3055\u308c\u305f\u77e5\u8b58\u3092\u8eab\u306b\u3064\u3051\u3001\u7af6\u4e89\u529b\u306e\u3042\u308b\u7d66\u4e0e\u6c34\u6e96\u3067\u591a\u56fd\u7c4d\u4f01\u696d\u3067\u50cd\u304f\u6a5f\u4f1a\u3092\u5f97\u308b\u3053\u3068\u304c\u3067\u304d\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 c\u1ea7n h\u1ecdc chuy\u00ean ng\u00e0nh g\u00ec \u0111\u1ec3 theo \u0111u\u1ed5i ngh\u1ec1 n\u00e0y?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"B\u1ea1n n\u00ean t\u1ed1t nghi\u1ec7p \u0111\u1ea1i h\u1ecdc ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n ho\u1eb7c T\u00e0i ch\u00ednh. Tuy nhi\u00ean, sinh vi\u00ean ng\u00e0nh Lu\u1eadt ho\u1eb7c H\u1ec7 th\u1ed1ng th\u00f4ng tin c\u0169ng c\u00f3 th\u1ec3 r\u1ebd h\u01b0\u1edbng n\u1ebfu b\u1ed5 sung \u0111\u1ee7 ki\u1ebfn th\u1ee9c nghi\u1ec7p v\u1ee5 v\u00e0 ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n c\u1ea7n thi\u1ebft.\"\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\": \"Doanh nghi\u1ec7p quy m\u00f4 bao nhi\u00eau th\u00ec n\u00ean c\u00f3 b\u1ed9 ph\u1eadn ki\u1ec3m to\u00e1n?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh c\u00f4ng ty ni\u00eam y\u1ebft b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3. V\u1edbi doanh nghi\u1ec7p t\u01b0 nh\u00e2n, n\u1ebfu doanh thu tr\u00ean 100 t\u1ef7 VN\u0110, vi\u1ec7c tuy\u1ec3n d\u1ee5ng ki\u1ec3m to\u00e1n vi\u00ean n\u1ed9i b\u1ed9 l\u00e0 gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u \u0111\u1ec3 b\u1ea3o to\u00e0n t\u00e0i s\u1ea3n v\u00e0 ki\u1ec3m so\u00e1t chi ph\u00ed hi\u1ec7u qu\u1ea3.\"\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 gi\u00e1 tr\u1ecb nh\u01b0 th\u1ebf n\u00e0o? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"CIA l\u00e0 ch\u1ee9ng ch\u1ec9 v\u00e0ng qu\u1ed1c t\u1ebf d\u00e0nh ri\u00eang cho ng\u00e0nh ki\u1ec3m to\u00e1n n\u1ed9i t\u1ea1i. S\u1edf h\u1eefu CIA gi\u00fap ki\u1ec3m to\u00e1n vi\u00ean n\u1ed9i b\u1ed9 c\u00f3 ki\u1ebfn th\u1ee9c chu\u1ea9n h\u00f3a to\u00e0n c\u1ea7u v\u00e0 c\u01a1 h\u1ed9i l\u00e0m vi\u1ec7c t\u1ea1i c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia v\u1edbi m\u1ee9c l\u01b0\u01a1ng c\u1ea1nh tranh.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>Ki\u1ec3m to\u00e1n vi\u00ean n\u1ed9i b\u1ed9 l\u00e0 v\u1ecb tr\u00ed nh\u00e2n s\u1ef1 th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea3m b\u1ea3o v\u00e0 t\u01b0 v\u1ea5n \u0111\u1ed9c l\u1eadp, kh\u00e1ch quan nh\u1eb1m gia t\u0103ng gi\u00e1 tr\u1ecb v\u00e0 c\u1ea3i thi\u1ec7n ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c. Trong b\u1ed1i c\u1ea3nh kinh t\u1ebf s\u1ed1, vai tr\u00f2 n\u00e0y kh\u00f4ng ch\u1ec9 l\u00e0 \u0111\u1ed1i so\u00e1t s\u1ed1 li\u1ec7u thu\u1ea7n t\u00fay m\u00e0 \u0111\u00e3 tr\u1edf th\u00e0nh \u0111\u1ed1i t\u00e1c chi\u1ebfn l\u01b0\u1ee3c gi\u00fap H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb (H\u0110QT) nh\u1eadn di\u1ec7n s\u1edbm c\u00e1c l\u1ed7 h\u1ed5ng h\u1ec7 th\u1ed1ng. Theo s\u1ed1 li\u1ec7u t\u1eeb Vi\u1ec7n Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 (IIA), doanh nghi\u1ec7p c\u00f3 b\u1ed9 ph\u1eadn ki\u1ec3m so\u00e1t chuy\u00ean nghi\u1ec7p gi\u1ea3m thi\u1ec3u t\u1edbi 40% thi\u1ec7t h\u1ea1i t\u1eeb gian l\u1eadn t\u00e0i ch\u00ednh. T\u1ea1i Vi\u1ec7t Nam, [&hellip;]<\/p>","protected":false},"author":5,"featured_media":5358,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[25],"tags":[],"class_list":["post-5355","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/5355","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=5355"}],"version-history":[{"count":2,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/5355\/revisions"}],"predecessor-version":[{"id":5361,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/5355\/revisions\/5361"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/5358"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=5355"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=5355"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=5355"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}