{"id":2355,"date":"2025-09-05T00:04:50","date_gmt":"2025-09-05T07:04:50","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=2355"},"modified":"2025-12-23T01:49:30","modified_gmt":"2025-12-23T08:49:30","slug":"kiem-toan-noi-bo","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo\/","title":{"rendered":"IIA \ub0b4\ubd80 \uac10\uc0ac \ud45c\uc900 \uacfc\uc815\uc740 \uc704\ud5d8 \uad00\ub9ac \uc5ed\ub7c9\uc744 \uac15\ud654\ud569\ub2c8\ub2e4."},"content":{"rendered":"<p data-start=\"345\" data-end=\"716\">\uae30\uc5c5\ub4e4\uc774 \uc6b4\uc601, \uaddc\uc815 \uc900\uc218 \ubc0f \uae30\uc220\uc801 \uc704\ud5d8\uc5d0 \uc810\uc810 \ub354 \ub9ce\uc774 \uc9c1\uba74\ud558\ub294 \ud658\uacbd\uc5d0\uc11c \ub0b4\ubd80 \uac10\uc0ac\ub294 \ud544\uc218\uc801\uc778 \uc804\ub7b5\uc801 \uae30\ub2a5\uc774 \ub418\uc5c8\uc2b5\ub2c8\ub2e4. \uad6d\uc81c \ub0b4\ubd80 \uac10\uc0ac \ud611\ud68c(IIA) \ud45c\uc900\uc5d0 \uae30\ubc18\ud55c \ubcf8 \ub0b4\ubd80 \uac10\uc0ac \uacfc\uc815\uc740 \ud559\uc2b5\uc790\uac00 \uc704\ud5d8 \uad00\ub9ac \uc0ac\uace0\ubc29\uc2dd\uc744 \ud568\uc591\ud558\uace0, IPPF \ud504\ub808\uc784\uc6cc\ud06c\ub97c \uc219\ub2ec\ud558\uba70, \ucee8\uc124\ud305 \uc5ed\ub7c9\uc744 \uac15\ud654\ud558\uc5ec \uc870\uc9c1\uacfc \uac1c\uc778\uc758 \uacbd\ub825\uc5d0 \uc9c0\uc18d \uac00\ub2a5\ud55c \uac00\uce58\ub97c \ucc3d\ucd9c\ud558\ub3c4\ub85d \uc9c0\uc6d0\ud569\ub2c8\ub2e4.<\/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\">\uc0c9\uc778<\/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=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\ube44\ub140\uc7a5<\/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\/ko\/kiem-toan-noi-bo\/#Vai_tro_cua_kiem_toan_noi_bo_trong_ky_nguyen_quan_tri_so_2025\" >2025\ub144 \ub514\uc9c0\ud138 \uac70\ubc84\ub10c\uc2a4 \uc2dc\ub300\uc5d0\uc11c \ub0b4\ubd80 \uac10\uc0ac\uc758 \uc5ed\ud560<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo\/#Nhung_ai_nen_tham_gia_khoa_hoc_kiem_toan_noi_bo\" >\ub0b4\ubd80 \uac10\uc0ac \uacfc\uc815\uc740 \ub204\uac00 \uc218\uac15\ud574\uc57c \ud560\uae4c\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo\/#Lo_trinh_dao_tao_kiem_toan_noi_bo_chuyen_sau_tai_MAN\" >MAN\uc758 \uace0\uae09 \ub0b4\ubd80 \uac10\uc0ac \uad50\uc721 \ud504\ub85c\uadf8\ub7a8<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo\/#Giai_doan_khoi_dau_cho_nguoi_moi_va_nguoi_trai_nganh\" >\ucd08\ubcf4\uc790 \ubc0f \uad00\ub828 \ubd84\uc57c\uac00 \uc5c6\ub294 \uc0ac\ub78c\ub4e4\uc744 \uc704\ud55c \uc785\ubb38 \ub2e8\uacc4\uc785\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo\/#Giai_doan_nang_cao_chuyen_mon_cho_nhan_su_thuc_chien\" >\ud574\ub2f9 \ubd84\uc57c \uc778\ub825\uc758 \uc804\ubb38 \uae30\uc220\uc744 \ud5a5\uc0c1\uc2dc\ud0a4\ub294 \ub2e8\uacc4.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo\/#Khung_chuong_trinh_dao_tao_kiem_toan_noi_bo_chuan_quoc_te\" >\uad6d\uc81c \ud45c\uc900 \ub0b4\ubd80 \uac10\uc0ac \uad50\uc721 \ud504\ub85c\uadf8\ub7a8 \ud504\ub808\uc784\uc6cc\ud06c<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo\/#Tong_quan_ve_khung_thuc_hanh_chuyen_mon_quoc_te_IPPF\" >IPPF \uad6d\uc81c \uc804\ubb38 \uc2e4\ubb34 \ud504\ub808\uc784\uc6cc\ud06c \uac1c\uc694<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo\/#Quy_trinh_kiem_toan_noi_bo_dua_tren_rui_ro\" >\uc704\ud5d8 \uae30\ubc18 \ub0b4\ubd80 \uac10\uc0ac \ud504\ub85c\uc138\uc2a4<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo\/#Ky_nang_thu_thap_bang_chung_va_phan_tich_du_lieu\" >\uc99d\uac70 \uc218\uc9d1 \ubc0f \ub370\uc774\ud130 \ubd84\uc11d \ub2a5\ub825<\/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\/ko\/kiem-toan-noi-bo\/#Lap_bao_cao_kiem_toan_va_tu_van_quan_tri\" >\uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \uc791\uc131\ud558\uace0 \uacbd\uc601 \ucee8\uc124\ud305 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/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\/ko\/kiem-toan-noi-bo\/#Tieu_chi_lua_chon_khoa_hoc_kiem_toan_noi_bo_uy_tin\" >\ud3c9\ud310\uc774 \uc88b\uc740 \ub0b4\ubd80 \uac10\uc0ac \uacfc\uc815\uc744 \uc120\ud0dd\ud558\ub294 \uae30\uc900<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo\/#Doi_ngu_giang_vien_giau_kinh_nghiem_thuc_chien\" >\uad50\uc218\uc9c4\uc740 \ud48d\ubd80\ud55c \uc2e4\ubb34 \uacbd\ud5d8\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo\/#Hoc_lieu_va_phuong_phap_giang_day_hien_dai\" >\ud604\ub300\uc801\uc778 \uad50\uc721 \uc790\ub8cc \ubc0f \ubc29\ubc95<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo\/#Loi_ich_vuot_troi_khi_dong_hanh_cung_Master_Accountant_Network\" >\ub9c8\uc2a4\ud130 \uc5b4\uce74\uc6b4\ud134\ud2b8 \ub124\ud2b8\uc6cc\ud06c\uc640 \ud30c\ud2b8\ub108\uc2ed\uc744 \ub9fa\uc744 \ub54c \uc5bb\uc744 \uc218 \uc788\ub294 \ud0c1\uc6d4\ud55c \uc774\uc810.<\/a><\/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\/ko\/kiem-toan-noi-bo\/#Xu_huong_kiem_toan_noi_bo_2025_va_ung_dung_cong_nghe\" >2025\ub144 \ub0b4\ubd80 \uac10\uc0ac \ub3d9\ud5a5 \ubc0f \uae30\uc220 \uc801\uc6a9.<\/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\/ko\/kiem-toan-noi-bo\/#Giai_dap_cac_cau_hoi_thuong_gap_ve_dao_tao_kiem_toan_noi_bo\" >\ub0b4\ubd80 \uac10\uc0ac \uad50\uc721 \uad00\ub828 \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/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\/ko\/kiem-toan-noi-bo\/#Ket_luan_ve_viec_dau_tu_vao_khoa_hoc_kiem_toan_noi_bo\" >\ub0b4\ubd80 \uac10\uc0ac \uad50\uc721 \uacfc\uc815 \ud22c\uc790\uc5d0 \ub300\ud55c \uacb0\ub860.<\/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\/ko\/kiem-toan-noi-bo\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >MAN(Master Accountant Network) \uc5f0\ub77d\ucc98 \uc815\ubcf4<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-noi-bo\/#Cac_dich_vu_khac\" >\uae30\ud0c0 \uc11c\ube44\uc2a4<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Vai_tro_cua_kiem_toan_noi_bo_trong_ky_nguyen_quan_tri_so_2025\"><\/span>2025\ub144 \ub514\uc9c0\ud138 \uac70\ubc84\ub10c\uc2a4 \uc2dc\ub300\uc5d0\uc11c \ub0b4\ubd80 \uac10\uc0ac\uc758 \uc5ed\ud560<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\ub0b4\ubd80 \uac10\uc0ac \uad50\uc721 \uacfc\uc815\uc740 \ub354 \uc774\uc0c1 \ub2e8\uc21c\ud788 \ub370\uc774\ud130 \uac80\uc99d \uae30\ubc95\uc744 \ubc30\uc6b0\ub294 \uac83\uc5d0 \uadf8\uce58\uc9c0 \uc54a\uace0, \ud604\ub300 \uae30\uc5c5 \uc9c0\ubc30 \uad6c\uc870 \uc2dc\uc2a4\ud15c\uc5d0\uc11c \uc911\uc694\ud55c \uc5f0\uacb0 \uace0\ub9ac\uac00 \ub418\uc5c8\uc2b5\ub2c8\ub2e4. \uc810\uc810 \ub354 \uc5c4\uaca9\ud574\uc9c0\ub294 \uaddc\uc81c\uc640 \uc99d\uac00\ud558\ub294 \uae30\uc220\uc801 \uc704\ud5d8 \uc18d\uc5d0\uc11c \ub0b4\ubd80 \uac10\uc0ac\uc790\uc758 \uc5ed\ud560\uc740 \ub2e8\uc21c\ud55c \ud1b5\uc81c\uc790\ub97c \ub118\uc5b4 \uc804\ub7b5\uc801 \uc870\uc5b8\uc790\ub85c \uaca9\uc0c1\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\uc790\uaca9\uc99d\uc744 \ucde8\ub4dd\ud558\uac70\ub098 \uc804\ubb38 \uad50\uc721 \uacfc\uc815\uc744 \uc774\uc218\ud558\ub294 \uac83\uc740 \uc870\uc9c1\uc758 \uac00\uce58\ub97c \ubcf4\ud638\ud558\ub294 \ub370 \ud544\uc694\ud55c \uc5ed\ub7c9 \uccb4\uacc4\ub97c \uac16\ucd94\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \uc804\ud1b5\uc801\uc778 \uc811\uadfc \ubc29\uc2dd\uc5d0\uc11c \uc704\ud5d8 \uae30\ubc18 \uac10\uc0ac\ub85c\uc758 \uc804\ud658\uc740 \uc9c1\uc6d0\ub4e4\uc774 \uc2dc\uc2a4\ud15c\uc801 \uc0ac\uace0\ub97c \ud568\uc591\ud558\uace0 \uc2e4\uc81c \uc0ac\uac74\uc73c\ub85c \uc774\uc5b4\uc9c0\uae30 \uc804\uc5d0 \uac70\ubc84\ub10c\uc2a4 \uaca9\ucc28\ub97c \uc608\uce21\ud560 \uc218 \uc788\ub294 \ub2a5\ub825\uc744 \uac16\ucd94\ub3c4\ub85d \uc694\uad6c\ud569\ub2c8\ub2e4.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_ai_nen_tham_gia_khoa_hoc_kiem_toan_noi_bo\"><\/span>\ub0b4\ubd80 \uac10\uc0ac \uacfc\uc815\uc740 \ub204\uac00 \uc218\uac15\ud574\uc57c \ud560\uae4c\uc694?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4205\" aria-describedby=\"caption-attachment-4205\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4205\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Cac-loai-hinh-khoa-hoc-kiem-toan-vien-pho-bien-hien-nay-1.jpg\" alt=\"Nh\u1eefng ai n\u00ean tham gia kho\u00e1 h\u1ecdc ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9\" width=\"800\" height=\"500\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Cac-loai-hinh-khoa-hoc-kiem-toan-vien-pho-bien-hien-nay-1.jpg 800w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Cac-loai-hinh-khoa-hoc-kiem-toan-vien-pho-bien-hien-nay-1-300x188.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Cac-loai-hinh-khoa-hoc-kiem-toan-vien-pho-bien-hien-nay-1-768x480.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Cac-loai-hinh-khoa-hoc-kiem-toan-vien-pho-bien-hien-nay-1-18x12.jpg 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-4205\" class=\"wp-caption-text\">\ub0b4\ubd80 \uac10\uc0ac \uacfc\uc815\uc740 \ub204\uac00 \uc218\uac15\ud574\uc57c \ud560\uae4c\uc694?<\/figcaption><\/figure>\n<p>\ub0b4\ubd80 \uac10\uc0ac \uc0b0\uc5c5\uc740 \uc218\ud589\ud558\ub294 \ud1b5\uc81c \ud65c\ub3d9\uc758 \ub2e4\uc591\uc131\uc73c\ub85c \uc778\ud574 \uadf8 \uc601\ud5a5\ub825\uc744 \uc5ec\ub7ec \uadf8\ub8f9\uc73c\ub85c \ud655\ub300\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. MAN(Master Accountant Network)\uc5d0\uc11c\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \uc804\ubb38\uac00 \uadf8\ub8f9\uc758 \uc2e4\uc9c8\uc801\uc778 \uc694\uad6c\ub97c \ucda9\uc871\ud558\ub294 \ud504\ub85c\uadf8\ub7a8\uc744 \uc124\uacc4\ud569\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\ud68c\uacc4, \uac10\uc0ac, \uc7ac\ubb34\ub97c \uc804\uacf5\ud558\ub294 \ud559\uc0dd\ub4e4\uc740 \ucc98\uc74c\ubd80\ud130 \uba85\ud655\ud55c \uc9c4\ub85c\ub97c \uc6d0\ud569\ub2c8\ub2e4.<\/li>\n<li>\ub3c5\ub9bd \ud68c\uacc4\uc0ac \ubc0f \uac10\uc0ac\uc778 \uc911 \uae30\uc5c5 \ub0b4\ubd80 \uac10\uc0ac\ub85c \uc804\ud658\ud558\uace0\uc790 \ud558\ub294 \uc0ac\ub78c\ub4e4.<\/li>\n<li>\uacbd\uc601\uc9c4\uacfc \uac10\ub3c5\uc774\uc0ac\ud68c \uad6c\uc131\uc6d0\ub4e4\uc740 \ud6a8\uacfc\uc801\uc778 \uc5c5\ubb34 \uc218\ud589\uc744 \uc704\ud574 \ub0b4\ubd80 \ud1b5\uc81c \ud504\ub85c\uc138\uc2a4\uc5d0 \ub300\ud55c \uc2ec\uce35\uc801\uc778 \uc774\ud574\ub97c \uc5bb\uace0\uc790 \ud569\ub2c8\ub2e4.<\/li>\n<li>\uc774 \uc0ac\ub78c\uc740 \ub0b4\ubd80 \uac10\uc0ac \uacbd\ud5d8\uc740 \uc788\uc9c0\ub9cc \ucd5c\uc2e0 \uad6d\uc81c \uae30\uc900\uc744 \ucda9\uc871\ud558\uae30 \uc704\ud574 \uc9c0\uc2dd\uc744 \uc5c5\ub370\uc774\ud2b8\ud574\uc57c \ud569\ub2c8\ub2e4.<\/li>\n<li>\ubc95\ud559, \uacbd\uc601\ud559, IT \ub4f1 \uad00\ub828 \uc5c6\ub294 \ubd84\uc57c\uc5d0\uc11c \uacbd\ub825\uc744 \uc313\uc544 \uc704\ud5d8 \uad00\ub9ac \ubc0f \ud1b5\uc81c \ubd84\uc57c\ub85c \uc804\ud658\ud558\uace0\uc790 \ud558\ub294 \uc0ac\ub78c\ub4e4.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Lo_trinh_dao_tao_kiem_toan_noi_bo_chuyen_sau_tai_MAN\"><\/span>MAN\uc758 \uace0\uae09 \ub0b4\ubd80 \uac10\uc0ac \uad50\uc721 \ud504\ub85c\uadf8\ub7a8<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\uac1c\uc778\uc758 \ubc30\uacbd\uc774 \ub2e4\uc591\ud558\uae30 \ub54c\ubb38\uc5d0 \ud559\uc2b5 \uc2dc\uac04\uacfc \ud6a8\uacfc\ub97c \uadf9\ub300\ud654\ud558\ub824\uba74 \uac01 \uac1c\uc778\uc5d0\uac8c \ub9de\ub294 \ub9de\ucda4\ud615 \uad50\uc721 \uacfc\uc815\uc774 \ud544\uc694\ud569\ub2c8\ub2e4. \uc544\ub798\ub294 \uad6d\uc81c \uc5ed\ub7c9 \ud504\ub808\uc784\uc6cc\ud06c\ub97c \uae30\ubc18\uc73c\ub85c \ub9c8\uc2a4\ud130 \uc5b4\uce74\uc6b4\ud134\ud2b8 \ub124\ud2b8\uc6cc\ud06c(Master Accountant Network)\uc5d0\uc11c \uac1c\ubc1c\ud55c \ub0b4\ubd80 \uac10\uc0ac \uad50\uc721 \ub85c\ub4dc\ub9f5\uc785\ub2c8\ub2e4.<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\uad50\uc721 \ud504\ub808\uc784\uc6cc\ud06c<\/th>\n<th style=\"text-align: center;\">\ud0c0\uac9f \uace0\uac1d<\/th>\n<th style=\"text-align: center;\">\uc8fc\uc694 \ub0b4\uc6a9<\/th>\n<th style=\"text-align: center;\">\uc0b0\ucd9c \ubaa9\ud45c<\/th>\n<\/tr>\n<tr>\n<td>\uae30\ubc18<\/td>\n<td>\uc2e0\uaddc \ucc38\uc5ec\uc790, \uad00\ub828 \uc5c6\ub294 \ubd84\uc57c\uc5d0\uc11c \uc628 \uc0ac\ub78c\ub4e4.<\/td>\n<td>\uc704\ud5d8 \uc0ac\uace0\ubc29\uc2dd, \uae30\ubcf8 \ud1b5\uc81c, \uc7ac\ubb34\uc81c\ud45c \uc77d\uae30<\/td>\n<td>\uc5c5\ubb34 \uc6b4\uc601\uc744 \uc774\ud574\ud558\uace0 \uc804\ubb38\uc801\uc778 \uc0ac\uace0\ubc29\uc2dd\uc744 \ud568\uc591\ud569\ub2c8\ub2e4.<\/td>\n<\/tr>\n<tr>\n<td>\uace0\uae09\uc758<\/td>\n<td>\uac10\uc0ac\uc6d0\ub4e4\uc740 \ud604\uc7ac \ud574\ub2f9 \uc9c1\uc885\uc5d0\uc11c \uc77c\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/td>\n<td>IPPF \uc2e4\ubb34, \uc0d8\ud50c\ub9c1 \uae30\ubc95, \ub370\uc774\ud130 \ubd84\uc11d<\/td>\n<td>\uc2e4\ud589 \uc804\ubb38\uac00\uc774\uc790 \ud300 \ub9ac\ub354\uac00 \ub418\uc2ed\uc2dc\uc624.<\/td>\n<\/tr>\n<tr>\n<td>\uc804\ub7b5<\/td>\n<td>\uacbd\uc601 \ubc0f \ub9ac\ub354\uc2ed<\/td>\n<td>\uc804\uc0ac\uc801 \uc704\ud5d8 \uad00\ub9ac(ERM), \uacbd\uc601 \ucee8\uc124\ud305.<\/td>\n<td>\uc804\ub7b5\uc801 \ubc29\ud5a5 \uc124\uc815, CRO \uc9c1\ucc45 \uc900\ube44.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\ud45c \uc544\ub798 \ucc38\uace0 \uc0ac\ud56d: \uc774 \ud559\uc2b5 \uacbd\ub85c\ub294 MAN\uc5d0\uc11c \uc720\uc5f0\ud558\uac8c \uc124\uacc4\ub418\uc5c8\uc73c\uba70, \ud559\uc0dd\ub4e4\uc774 \uc785\ud559 \uc2dc\ud5d8 \ud6c4 \ud604\uc7ac \ub2a5\ub825\uc5d0 \ub9de\ub294 \uc218\uc900\uc5d0\uc11c \uc2dc\uc791\ud560 \uc218 \uc788\ub3c4\ub85d \ud569\ub2c8\ub2e4.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_khoi_dau_cho_nguoi_moi_va_nguoi_trai_nganh\"><\/span>\ucd08\ubcf4\uc790 \ubc0f \uad00\ub828 \ubd84\uc57c\uac00 \uc5c6\ub294 \uc0ac\ub78c\ub4e4\uc744 \uc704\ud55c \uc785\ubb38 \ub2e8\uacc4\uc785\ub2c8\ub2e4.<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\ud68c\uacc4 \uc5c5\ubb34\ub97c \ucc98\uc74c \uc2dc\uc791\ud558\ub294 \uc0ac\ub78c\ub4e4\uc5d0\uac8c\ub294 \uae30\ucd08\uc801\uc778 \uc0ac\uace0\ubc29\uc2dd\uc744 \ub2e4\uc9c0\ub294 \uac83\uc774 \uac00\uc7a5 \uc911\uc694\ud55c \ub2e8\uacc4\uc785\ub2c8\ub2e4. \ub9c8\uc2a4\ud130 \uc5b4\uce74\uc6b4\ud134\ud2b8 \ub124\ud2b8\uc6cc\ud06c\uc5d0\uc11c\ub294 \uc774 \ub2e8\uacc4\uc5d0\uc11c \uc9c0\uc2dd\uc758 \uc7a5\ubcbd\uc744 \ud5c8\ubb3c\uace0 \uc2a4\uc2a4\ub85c \uc77c\uc744 \ud1b5\uc81c\ud560 \uc218 \uc788\ub2e4\ub294 \ub290\ub08c\uc744 \uac16\ub3c4\ub85d \ub3d5\uc2b5\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\uc704\ud5d8 \uad00\ub9ac \uc0ac\uace0\ubc29\uc2dd\uacfc \ub0b4\ubd80 \ud1b5\uc81c\uc758 3\ub2e8\uacc4 \ubc29\uc5b4 \ubaa8\ub378\uc5d0 \uc775\uc219\ud574\uc9c0\uc2ed\uc2dc\uc624.<\/li>\n<li>\ubc95\ub960 \uc2dc\uc2a4\ud15c, \ud68c\uacc4 \uae30\uc900 \ubc0f \ud2b9\uc815 \uaddc\uc815 \uc900\uc218 \uc0ac\ud56d\uc5d0 \ub300\ud574 \uc54c\uc544\ubcf4\uc138\uc694.<\/li>\n<li>\ub2e8\uc21c\ud788 \uae30\ub85d\uc744 \uc791\uc131\ud558\ub294 \uc0ac\ub78c\uc774 \uc544\ub2cc, \uac10\uc0ac\uc778\uc758 \uad00\uc810\uc5d0\uc11c \uc7ac\ubb34 \ubcf4\uace0\uc11c\ub97c \uc77d\uace0 \uc774\ud574\ud560 \uc218 \uc788\ub294 \ub2a5\ub825\uc744 \uac16\ucd94\uc2ed\uc2dc\uc624.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_nang_cao_chuyen_mon_cho_nhan_su_thuc_chien\"><\/span>\ud574\ub2f9 \ubd84\uc57c \uc778\ub825\uc758 \uc804\ubb38 \uae30\uc220\uc744 \ud5a5\uc0c1\uc2dc\ud0a4\ub294 \ub2e8\uacc4.<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\uc2e4\ubb34 \uacbd\ud5d8\uc744 \uc313\uc740 \ud6c4\uc5d0\ub294 \uad6d\uc81c \ud45c\uc900\uc5d0 \ub9de\ucdb0 \uae30\uc220\uc744 \ud45c\uc900\ud654\ud574\uc57c \ud569\ub2c8\ub2e4. \ubc14\ub85c \uc774 \uc810\uc5d0\uc11c MAN\uc740 \ub300\uae30\uc5c5\uc758 \uc2e4\uc81c \uc0ac\ub840\ub97c \uac15\uc758\uc5d0 \uc811\ubaa9\ud569\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\ucd5c\uc2e0 IPPF \uad6d\uc81c \ud45c\uc900\uc5d0 \ub530\ub978 \uac10\uc0ac \uae30\ubc95\uc758 \uc2e4\uc81c \uc801\uc6a9 \uc0ac\ub840\ub97c \uc2ec\uce35\uc801\uc73c\ub85c \uc0b4\ud3b4\ubcf4\uc2ed\uc2dc\uc624.<\/li>\n<li>\ubcf5\uc7a1\ud55c \uc81c\uc5b4 \uc2dc\uc2a4\ud15c\uc744 \uc778\ud130\ubdf0\ud558\uace0 \uad00\ucc30\ud558\uace0 \ud3c9\uac00\ud558\ub294 \uae30\uc220\uc744 \uac1c\ubc1c\ud558\uc2ed\uc2dc\uc624.<\/li>\n<li>CIA \uad6d\uc81c \uc790\uaca9\uc99d\uc744 \ucde8\ub4dd\ud558\uc5ec \uc138\uacc4\uc801\uc778 \uc131\uacf5\uc73c\ub85c \uac00\ub294 \uc9c0\ub984\uae38\uc744 \uc5f4\uace0, \ud0c4\ud0c4\ud55c \uc9c0\uc2dd \uae30\ubc18\uc744 \uad6c\ucd95\ud558\uc138\uc694.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Khung_chuong_trinh_dao_tao_kiem_toan_noi_bo_chuan_quoc_te\"><\/span>\uad6d\uc81c \ud45c\uc900 \ub0b4\ubd80 \uac10\uc0ac \uad50\uc721 \ud504\ub85c\uadf8\ub7a8 \ud504\ub808\uc784\uc6cc\ud06c<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4207\" aria-describedby=\"caption-attachment-4207\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4207\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Khung-chuong-trinh-dao-tao-kiem-toan-noi-bo-chuan-quoc-te.jpg\" alt=\"Khung chu\u031bo\u031bng tri\u0300nh \u0111a\u0300o ta\u0323o kie\u0302\u0309m toa\u0301n no\u0323\u0302i bo\u0323\u0302 chua\u0302\u0309n quo\u0302\u0301c te\u0302\u0301\" width=\"800\" height=\"500\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Khung-chuong-trinh-dao-tao-kiem-toan-noi-bo-chuan-quoc-te.jpg 800w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Khung-chuong-trinh-dao-tao-kiem-toan-noi-bo-chuan-quoc-te-300x188.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Khung-chuong-trinh-dao-tao-kiem-toan-noi-bo-chuan-quoc-te-768x480.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Khung-chuong-trinh-dao-tao-kiem-toan-noi-bo-chuan-quoc-te-18x12.jpg 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-4207\" class=\"wp-caption-text\">\uad6d\uc81c \ud45c\uc900 \ub0b4\ubd80 \uac10\uc0ac \uad50\uc721 \ud504\ub85c\uadf8\ub7a8 \ud504\ub808\uc784\uc6cc\ud06c<\/figcaption><\/figure>\n<p>Master Accountant Network\uc758 \uc218\uc900 \ub192\uc740 \ub0b4\ubd80 \uac10\uc0ac \uacfc\uc815\uc740 \uc774\ub860\uc801 \uae30\uc900\uacfc \uc2e4\ubb34 \uc801\uc6a9 \ub2a5\ub825 \uc0ac\uc774\uc758 \uade0\ud615\uc744 \ud56d\uc0c1 \ubcf4\uc7a5\ud569\ub2c8\ub2e4.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tong_quan_ve_khung_thuc_hanh_chuyen_mon_quoc_te_IPPF\"><\/span>IPPF \uad6d\uc81c \uc804\ubb38 \uc2e4\ubb34 \ud504\ub808\uc784\uc6cc\ud06c \uac1c\uc694<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\uad6d\uc81c\uc804\ubb38\uc2e4\ubb34\uae30\uc900(IPPF)\uc740 \ubaa8\ub4e0 \uac10\uc0ac\uc778\uc744 \uc704\ud55c \uacf5\ud1b5 \uc5b8\uc5b4\uc785\ub2c8\ub2e4. \ud559\uc0dd\ub4e4\uc740 IIA\uc758 \ud575\uc2ec \ucf58\ud150\uce20\uc5d0 \uc811\uadfc\ud560 \uc218 \uc788\uac8c \ub429\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\ud604\ub300 \ub0b4\ubd80 \uac10\uc0ac \uc804\ubb38\uac00\uc758 \ud575\uc2ec \uc6d0\uce59\uacfc \uc0ac\uba85\uc744 \uc18c\uac1c\ud569\ub2c8\ub2e4.<\/li>\n<li>\ud544\uc218 \uc18d\uc131 \ud45c\uc900 \ubc0f \uc6b4\uc601 \ud45c\uc900\uc744 \uc774\ud574\ud569\ub2c8\ub2e4.<\/li>\n<li>\uc804\ubb38\uac00 \uc724\ub9ac \uac15\ub839\uc740 \uc9c1\uc7a5\uc5d0\uc11c \uc808\ub300\uc801\uc778 \uac1d\uad00\uc131\uc744 \ubcf4\uc7a5\ud558\ub294 \uac83\uc744 \ubaa9\ud45c\ub85c \ud569\ub2c8\ub2e4.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Quy_trinh_kiem_toan_noi_bo_dua_tren_rui_ro\"><\/span>\uc704\ud5d8 \uae30\ubc18 \ub0b4\ubd80 \uac10\uc0ac \ud504\ub85c\uc138\uc2a4<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\uc774\ub294 \uc5ec\ub7ec\ubd84\uc758 \uc5c5\ubb34 \ubc29\uc2dd\uc744 \uc644\uc804\ud788 \ubc14\uafd4\ub193\uc744 \uc911\uc694\ud55c \ud559\uc2b5 \uacbd\ud5d8\uc785\ub2c8\ub2e4. \uad11\ubc94\uc704\ud55c \uc810\uac80\uc744 \ud558\ub294 \ub300\uc2e0, \uc0ac\uc5c5\uc758 &quot;\ud575\uc2ec \ubb38\uc81c&quot;\uc5d0 \uc790\uc6d0\uc744 \uc9d1\uc911\ud558\ub294 \ubc29\ubc95\uc744 \ubc30\uc6b0\uac8c \ub420 \uac83\uc785\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\uc870\uc9c1\uc758 \uc911\uc694 \uc704\ud5d8 \ud3c9\uac00 \uacb0\uacfc\ub97c \ubc14\ud0d5\uc73c\ub85c \uc5f0\uac04 \uac10\uc0ac \uacc4\ud68d\uc744 \uc218\ub9bd\ud558\uc2ed\uc2dc\uc624.<\/li>\n<li>\uc6cc\ud06c\uc2a4\ub8e8 \ud14c\uc2a4\ud2b8\ub294 \uc7a0\uc7ac\uc801\uc778 \uc81c\uc5b4 \ucde8\uc57d\uc810\uc744 \uc2dd\ubcc4\ud558\ub294 \ub370 \uc0ac\uc6a9\ub418\ub294 \uae30\ubc95\uc785\ub2c8\ub2e4.<\/li>\n<li>\uac01 \uc6b4\uc601 \ubd80\uc11c\uc5d0 \ub9de\ucd98 \uc0c1\uc138\ud55c \uac10\uc0ac \ud504\ub85c\uadf8\ub7a8\uc744 \uc124\uacc4\ud558\ub294 \ubc29\ubc95.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Ky_nang_thu_thap_bang_chung_va_phan_tich_du_lieu\"><\/span>\uc99d\uac70 \uc218\uc9d1 \ubc0f \ub370\uc774\ud130 \ubd84\uc11d \ub2a5\ub825<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\uac10\uc0ac \uc99d\uac70\ub294 \uacb0\ub860\uc744 \ub3c4\ucd9c\ud558\ub294 \uc720\uc77c\ud55c \uadfc\uac70\uc785\ub2c8\ub2e4. MAN\uc740 \ub514\uc9c0\ud138 \uc2dc\ub300\uc5d0 \ub9de\ub294 \uc2a4\ub9c8\ud2b8\ud55c \uc99d\uac70 \uc218\uc9d1 \uae30\uc220 \uad50\uc721\uc5d0 \uc911\uc810\uc744 \ub461\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\uacfc\ud559\uc801 \uac10\uc0ac \uc0d8\ud50c\ub9c1 \ubc29\ubc95\uc740 \uc624\ub958\ub97c \ucd5c\uc18c\ud654\ud558\uace0 \uc2dc\uac04\uc744 \uc808\uc57d\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/li>\n<li>\ub370\uc774\ud130 \ubd84\uc11d \ub3c4\uad6c\ub97c \ud65c\uc6a9\ud558\uc5ec \ub300\uaddc\ubaa8 \ub370\uc774\ud130 \uc138\ud2b8\ub97c \ubd84\uc11d\ud558\uace0 \uc0ac\uae30 \uc9d5\ud6c4\ub97c \uc2e0\uc18d\ud558\uac8c \uac10\uc9c0\ud558\uc138\uc694.<\/li>\n<li>\uc774\ub7ec\ud55c \uae30\ubc95\uc5d0\ub294 \uc815\ubcf4\ub97c \ucd94\ucd9c\ud558\uae30 \uc704\ud55c \uc778\ud130\ubdf0\uc640 \ub2e4\uc591\ud55c \uad00\uc810\uc5d0\uc11c \ubb38\uc11c\ub97c \uad50\ucc28 \ucc38\uc870\ud558\ub294 \uac83\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Lap_bao_cao_kiem_toan_va_tu_van_quan_tri\"><\/span>\uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \uc791\uc131\ud558\uace0 \uacbd\uc601 \ucee8\uc124\ud305 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4.<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Master Accountant Network\uc5d0\uc11c \uc131\uacf5\uc801\uc778 \uac10\uc0ac\uc758 \uad81\uadf9\uc801\uc778 \uacb0\uacfc\ub294 \ub2e8\uc21c\ud788 \ubb38\uc11c \ubaa8\uc74c\uc774 \uc544\ub2c8\ub77c \uc6b4\uc601 \uac1c\uc120\uc744 \uc704\ud55c \uc194\ub8e8\uc158\uc785\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\ud575\uc2ec\uc801\uc778 \uac10\uc0ac \uacb0\uacfc\ub97c \uc911\uc2ec\uc73c\ub85c \uba85\ud655\ud55c \uac10\uc0ac \ubcf4\uace0\uc11c \uad6c\uc870\ub97c \uac1c\ubc1c\ud558\uc2ed\uc2dc\uc624.<\/li>\n<li>\uc81c\uc548\ub41c \ud574\uacb0\ucc45\ub4e4\uc740 \uc2e4\ud604 \uac00\ub2a5\uc131\uc774 \ub9e4\uc6b0 \ub192\uc73c\uba70 \uc870\uc9c1\uc5d0 \ubd80\uac00\uac00\uce58\ub97c \ucc3d\ucd9c\ud569\ub2c8\ub2e4.<\/li>\n<li>\uac10\uc0ac \ud6c4 \ubaa8\ub2c8\ud130\ub9c1 \ud504\ub85c\uc138\uc2a4\ub294 \uc704\ud5d8 \uc694\uc18c\uac00 \ucca0\uc800\ud558\uac8c \ud574\uacb0\ub418\uc5c8\ub294\uc9c0 \ud655\uc778\ud569\ub2c8\ub2e4.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Tieu_chi_lua_chon_khoa_hoc_kiem_toan_noi_bo_uy_tin\"><\/span>\ud3c9\ud310\uc774 \uc88b\uc740 \ub0b4\ubd80 \uac10\uc0ac \uacfc\uc815\uc744 \uc120\ud0dd\ud558\ub294 \uae30\uc900<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>MAN(Master Accountant Network)\uacfc \uac19\uc740 \ud3c9\ud310\uc774 \uc88b\uc740 \uad50\uc721 \uae30\uad00\uc744 \ucc3e\uc73c\ub824\uba74 \ub2e4\uc74c\uacfc \uac19\uc740 \uc694\uc18c\ub97c \uc2e0\uc911\ud558\uac8c \uace0\ub824\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_ngu_giang_vien_giau_kinh_nghiem_thuc_chien\"><\/span>\uad50\uc218\uc9c4\uc740 \ud48d\ubd80\ud55c \uc2e4\ubb34 \uacbd\ud5d8\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>MAN\uc758 \uac15\uc0ac\uc9c4\uc740 \ub2e8\uc21c\ud788 \uc774\ub860\ub9cc \uac00\ub974\uce58\ub294 \uc0ac\ub78c\ub4e4\uc774 \uc544\ub2c8\ub77c \ub300\uae30\uc5c5\uc5d0 \uc9c1\uc811 \uc790\ubb38\uc744 \uc81c\uacf5\ud558\ub294 \uc804\ubb38\uac00\ub4e4\uc785\ub2c8\ub2e4. CIA \ubc0f CISA \uc790\uaca9\uc99d\uc744 \ubcf4\uc720\ud558\uace0 \ube454 \ud68c\uacc4\ubc95\uc778\uc5d0\uc11c \uc313\uc740 \uacbd\ud5d8\uc744 \ubc14\ud0d5\uc73c\ub85c, \ubca0\ud2b8\ub0a8\uc5d0\uc11c \uc2e4\uc81c\ub85c \ubc1c\uc0dd\ud558\ub294 \uc0ac\uae30 \ubc0f \uc704\ud5d8 \uad00\ub9ac \uc2dc\ub098\ub9ac\uc624\uc5d0 \ub300\ud55c \uc2e4\uc9c8\uc801\uc778 \ud1b5\ucc30\ub825\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hoc_lieu_va_phuong_phap_giang_day_hien_dai\"><\/span>\ud604\ub300\uc801\uc778 \uad50\uc721 \uc790\ub8cc \ubc0f \ubc29\ubc95<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>MAN\uc758 \uad50\uc721 \uacfc\uc815\uc740 \ubcc0\ud654\ud558\ub294 \uc2dc\uc7a5\uc744 \ubc18\uc601\ud558\uc5ec \ud56d\uc0c1 \uc5c5\ub370\uc774\ud2b8\ub429\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\ubcf8 \uad50\uc721\uacfc\uc815\uc740 2024-2025\ub144\ub3c4\uc758 \uad6d\uc81c \ud45c\uc900 \ubcc0\ud654\ub97c \ubc18\uc601\ud558\uc5ec \uc9c0\uc18d\uc801\uc73c\ub85c \uc5c5\ub370\uc774\ud2b8\ub429\ub2c8\ub2e4.<\/li>\n<li>\uc0ac\ub840 \uc5f0\uad6c \ud559\uc2b5 \ubc29\ubc95\uc740 \uad6d\ub0b4\uc678 \uae30\uc5c5\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \uc2e4\uc81c \uc2dc\ub098\ub9ac\uc624\ub97c \ud65c\uc6a9\ud569\ub2c8\ub2e4.<\/li>\n<li>\ud559\uc2b5 \uad00\ub9ac \uc2dc\uc2a4\ud15c\uc740 \ub514\uc9c0\ud138 \ud50c\ub7ab\ud3fc\uc744 \ud1b5\ud574 \ud559\uc0dd\ub4e4\uc774 \uc5b8\uc81c \uc5b4\ub514\uc11c\ub4e0 \ud559\uc2b5\uc744 \ud560 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\ud569\ub2c8\ub2e4.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Loi_ich_vuot_troi_khi_dong_hanh_cung_Master_Accountant_Network\"><\/span>\ub9c8\uc2a4\ud130 \uc5b4\uce74\uc6b4\ud134\ud2b8 \ub124\ud2b8\uc6cc\ud06c\uc640 \ud30c\ud2b8\ub108\uc2ed\uc744 \ub9fa\uc744 \ub54c \uc5bb\uc744 \uc218 \uc788\ub294 \ud0c1\uc6d4\ud55c \uc774\uc810.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>MAN\uc5d0\uc11c \ub0b4\ubd80 \uac10\uc0ac \uacfc\uc815\uc744 \uc218\ub8cc\ud558\uba74 \uc9c0\uc2dd \uc2b5\ub4dd\uc740 \ubb3c\ub860, \uacbd\ub825\uc5d0 \uc788\uc5b4 \uc911\uc694\ud55c \uc804\ud658\uc810\uc744 \ub9de\uc774\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\uc18c\ub4dd\uc744 \ub298\ub9ac\uace0 \ucd5c\uace0\ub0b4\ubd80\uac10\uc0ac\ucc45\uc784\uc790(CAE) \ub610\ub294 \ucd5c\uace0\ub9ac\uc2a4\ud06c\uad00\ub9ac\ucc45\uc784\uc790(CRO)\uc640 \uac19\uc740 \uad00\ub9ac\uc9c1\uc73c\ub85c \uc2b9\uc9c4\ud560 \uae30\ud68c\ub97c \uc5bb\uc73c\uc138\uc694.<\/li>\n<li>\uc218\ucc9c \uba85\uc758 \uc120\ub3c4\uc801\uc778 \uc7ac\ubb34 \ubc0f \uac10\uc0ac \uc804\ubb38\uac00\ub97c \uc5f0\uacb0\ud558\ub294 \ud50c\ub7ab\ud3fc\uc778 \ub9c8\uc2a4\ud130 \uc5b4\uce74\uc6b4\ud134\ud2b8 \ub124\ud2b8\uc6cc\ud06c \ucee4\ubba4\ub2c8\ud2f0\uc5d0 \ucc38\uc5ec\ud558\uc138\uc694.<\/li>\n<li>\uacbd\uc601\uc9c4\uc744 \uc704\ud574 \ub0a0\uce74\ub85c\uc6b4 \ube44\ud310\uc801 \uc0ac\uace0 \ub2a5\ub825\uacfc \uc804\ub7b5\uc801 \uc790\ubb38 \ub2a5\ub825\uc744 \uac1c\ubc1c\ud558\uc2ed\uc2dc\uc624.<\/li>\n<li>\uae30\uc5c5\uc758 \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc744 \ud45c\uc900\ud654\ud558\uace0, \ube44\uc6a9\uc744 \ucd5c\uc801\ud654\ud558\uba70, \uc790\uc0b0\uc744 \uc9c0\uc18d \uac00\ub2a5\ud55c \ubc29\uc2dd\uc73c\ub85c \ubcf4\ud638\ud560 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\ud569\ub2c8\ub2e4.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Xu_huong_kiem_toan_noi_bo_2025_va_ung_dung_cong_nghe\"><\/span>2025\ub144 \ub0b4\ubd80 \uac10\uc0ac \ub3d9\ud5a5 \ubc0f \uae30\uc220 \uc801\uc6a9.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>IIA\uc758 \uac10\uc0ac \ubbf8\ub798 \ubcf4\uace0\uc11c(\ucd9c\ucc98: IIA Global Pulse Report 2024)\uc5d0 \ub530\ub974\uba74 \uae30\uc220\uc740 \uac10\uc0ac\uc778\uc758 \uc5c5\ubb34\ub97c \uc7ac\uc815\uc758\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. MAN\uc740 \uad50\uc721 \ud504\ub85c\uadf8\ub7a8\uc5d0 \uc0c8\ub85c\uc6b4 \uae30\uc220\uc744 \ud1b5\ud569\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\uc778\uacf5\uc9c0\ub2a5(AI)\uc744 \ud65c\uc6a9\ud558\uc5ec \ube44\uc815\uc0c1\uc801\uc778 \uac70\ub798 \ud328\ud134\uc744 \uc2dd\ubcc4\ud558\uace0 \uc0ac\uae30 \ud589\uc704\ub97c \uc790\ub3d9\uc73c\ub85c \ud0d0\uc9c0\ud569\ub2c8\ub2e4.<\/li>\n<li>\uc8fc\uae30\uc801 \uac10\uc0ac\uc5d0\uc11c \uc9c0\uc18d\uc801 \uac10\uc0ac \ubaa8\ub378\ub85c\uc758 \uc804\ud658.<\/li>\n<li>\ub370\uc774\ud130 \ubd84\uc11d \ub3c4\uad6c\uc640 \uc790\uc5f0\uc5b4 \uc9c0\uc6d0 \uae30\ub2a5\uc744 \ud65c\uc6a9\ud558\uc5ec \ubcf4\uace0 \ud6a8\uc728\uc131\uc744 \ud5a5\uc0c1\uc2dc\ud0a4\uc138\uc694.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Giai_dap_cac_cau_hoi_thuong_gap_ve_dao_tao_kiem_toan_noi_bo\"><\/span>\ub0b4\ubd80 \uac10\uc0ac \uad50\uc721 \uad00\ub828 \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>\ub0b4\ubd80 \uac10\uc0ac \ubd84\uc57c\ub97c \uacf5\ubd80\ud558\ub824\uba74 \uc218\ud559\uc744 \uc798\ud574\uc57c \ud560\uae4c\uc694? \uace0\uae09 \uc218\ud559 \uc2e4\ub825\uc774 \ud544\uc218\uc801\uc778 \uac83\uc740 \uc544\ub2c8\uc9c0\ub9cc, \ub370\uc774\ud130\ub97c \ub2e4\ub8e8\ub294 \ub2a5\ub825\uacfc \ub17c\ub9ac\uc801 \ubd84\uc11d\uc801 \uc0ac\uace0 \ub2a5\ub825\uc740 \ud544\uc218\uc801\uc785\ub2c8\ub2e4.<\/li>\n<li>\ud3c9\uade0 \uad50\uc721 \uae30\uac04\uc740 \uc5bc\ub9c8\ub098 \ub418\ub098\uc694? MAN\uc758 \uc9d1\uc911 \uacfc\uc815\uc740 \uc5ed\ub7c9 \ud504\ub808\uc784\uc6cc\ud06c\uc5d0 \ub530\ub77c \uc77c\ubc18\uc801\uc73c\ub85c 3~4\uac1c\uc6d4 \uc815\ub3c4 \uc18c\uc694\ub429\ub2c8\ub2e4.<\/li>\n<li>Master Accountant Network(MAN)\uc5d0\uc11c \uacf5\ubd80\ud574\uc57c \ud558\ub294 \uc774\uc720\ub294 \ubb34\uc5c7\uc77c\uae4c\uc694? MAN\uc740 \uc2e4\ubb34 \uc911\uc2ec\uc758 \ud559\uc2b5 \uacfc\uc815, \uc5c5\uacc4 \ucd5c\uace0\uc758 \uac15\uc0ac\uc9c4, \uadf8\ub9ac\uace0 \ud3c9\uc0dd\uc5d0 \uac78\uce5c \uc218\ub8cc \ud6c4 \uc9c0\uc6d0\uc744 \uc81c\uacf5\ud558\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4.<\/li>\n<li>MAN \uc790\uaca9\uc99d\uc740 \uc5bc\ub9c8\ub098 \uac00\uce58\uac00 \uc788\uc744\uae4c\uc694? \uc774 \uc790\uaca9\uc99d\uc740 \uad6d\uc81c\uc801\uc73c\ub85c \ud45c\uc900\ud654\ub41c \uad50\uc721 \ud504\ub85c\uadf8\ub7a8\uc744 \uc774\uc218\ud588\uc74c\uc744 \uc99d\uba85\ud558\ub294 \uac83\uc73c\ub85c, \ub2e4\uad6d\uc801 \uae30\uc5c5\uc5d0 \uc9c0\uc6d0\ud560 \ub54c \uc0c1\ub2f9\ud55c \uc774\uc810\uc774 \ub429\ub2c8\ub2e4.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan_ve_viec_dau_tu_vao_khoa_hoc_kiem_toan_noi_bo\"><\/span>\ub0b4\ubd80 \uac10\uc0ac \uad50\uc721 \uacfc\uc815 \ud22c\uc790\uc5d0 \ub300\ud55c \uacb0\ub860.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\uc219\ub828\ub41c \ub0b4\ubd80 \uac10\uc0ac \uc804\ubb38\uac00\uac00 \ub418\ub294 \uac83\uc740 \ub2e8\uc21c\ud55c \uac10\uc0ac\uc790\ub97c \ub118\uc5b4 \ube44\uc988\ub2c8\uc2a4\uc758 \uc804\ub7b5\uc801 \ud30c\ud2b8\ub108\ub85c \uac70\ub4ed\ub098\ub294 \uc5ec\uc815\uc785\ub2c8\ub2e4. MAN(Master Accountant Network)\uc758 \ub0b4\ubd80 \uac10\uc0ac \uacfc\uc815\uc740 \uc5ec\ub7ec\ubd84\uc758 \ucee4\ub9ac\uc5b4\ub97c \ud55c \ub2e8\uacc4 \ub354 \ub3c4\uc57d\uc2dc\ud0a4\ub294 \uac00\uc7a5 \uacac\uace0\ud55c \ubc1c\ud310\uc774 \ub420 \uac83\uc785\ub2c8\ub2e4. \uc9c0\uae08 \ubc14\ub85c \uc5ec\uc815\uc744 \uc2dc\uc791\ud558\uc5ec 2025\ub144, \uc0c8\ub85c\uc6b4 \uae30\ud68c\ub97c \uc7a1\uc73c\uc138\uc694.<\/p>\n<h3 id=\"ftoc-heading-15\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span>MAN(Master Accountant Network) \uc5f0\ub77d\ucc98 \uc815\ubcf4<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li aria-level=\"1\">\uc8fc\uc18c: \ud638\uce58\ubbfc\uc2dc \ud0c4\ud22c\uc548\uad6c 43\ubc88\uac00 19A\ud638<\/li>\n<li aria-level=\"1\">\ubaa8\ubc14\uc77c\/Zalo: 0903 963 163 \u2013 0903 428 622<\/li>\n<li aria-level=\"1\">\uc774\uba54\uc77c: man@man.net.vn<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Cac_dich_vu_khac\"><\/span>\uae30\ud0c0 \uc11c\ube44\uc2a4<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li aria-level=\"1\">\uac10\uc0ac:\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan\/\" target=\"_blank\" rel=\"noopener\">\uac10\uc0ac \uc11c\ube44\uc2a4<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/kiem-toan-xay-dung-co-ban\/\" target=\"_blank\" rel=\"noopener\">\uac74\uc124 \uac10\uc0ac \uc11c\ube44\uc2a4<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan-bao-cao-tai-chinh\/\" target=\"_blank\" rel=\"noopener\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4<\/a><\/li>\n<li aria-level=\"1\">\ud68c\uacc4 \ubc0f \uc138\ubb34:\u00a0<a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"nofollow noopener\">\uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/a>,\u00a0<a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"nofollow noopener\">\uc138\uae08 \ubcf4\uace0\uc11c<\/a>,\u00a0<a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"nofollow noopener\">\uc774\uc804\uac00\uaca9 \uc790\ubb38<\/a>.\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-ke-toan\/\" target=\"_blank\" rel=\"noopener\">\uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-bao-cao-thue\/\" target=\"_blank\" rel=\"noopener\">\uc138\ubb34 \ubcf4\uace0 \uc11c\ube44\uc2a4<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-chuyen-gia\/\" target=\"_blank\" rel=\"noopener\">\uc774\uc804\uac00\uaca9 \uc11c\ube44\uc2a4<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener\">\uc81c\ud734 \ud2b8\ub808\uc774\ub529 \uc11c\ube44\uc2a4<\/a><\/li>\n<li aria-level=\"1\">\ud569\ubc95\uc801\uc778:\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-giay-phep-lao-dong\/\" target=\"_blank\" rel=\"noopener\">\ucde8\uc5c5 \ud5c8\uac00 \uc11c\ube44\uc2a4<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-chung-nhan-dang-ky-kinh-doanh\/\" target=\"_blank\" rel=\"noopener\">\uc0ac\uc5c5\uc790 \ub4f1\ub85d \uc778\uc99d \uc11c\ube44\uc2a4<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-chung-nhan-dau-tu\/\" target=\"_blank\" rel=\"noopener\">\ud22c\uc790 \uc99d\uba85\uc11c\u00a0<\/a><\/li>\n<li aria-level=\"1\">\ub2e4\ub978:\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-chuyen-gia\/\" target=\"_blank\" rel=\"noopener\">\uc774\uc804\uac00\uaca9 \uc11c\ube44\uc2a4<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener\">\uc81c\ud734 \ud2b8\ub808\uc774\ub529 \uc11c\ube44\uc2a4<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-tu-van-hoat-dong-doanh-nghiep\/\" target=\"_blank\" rel=\"noopener\">\ube44\uc988\ub2c8\uc2a4 \uc6b4\uc601 \ucee8\uc124\ud305 \uc11c\ube44\uc2a4<\/a><\/li>\n<\/ul>\n<p>\ucf58\ud150\uce20 \uc81c\uc791\uc790: Mr.\u00a0<a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\ub808 \ud638\uc559 \ud22c\uc60c<\/a>\u00a0\u2013 \ucc3d\ub9bd\uc790 \uacb8 CEO MAN \u2013 Master Accountant Network, \ubca0\ud2b8\ub0a8 CPA \uac10\uc0ac\uc6d0\uc73c\ub85c \ud68c\uacc4, \uac10\uc0ac \ubc0f \uc7ac\ubb34 \ucee8\uc124\ud305 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \uacbd\ub825\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/p>","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh doanh nghi\u1ec7p ng\u00e0y c\u00e0ng \u0111\u1ed1i m\u1eb7t v\u1edbi r\u1ee7i ro v\u1eadn h\u00e0nh, tu\u00e2n th\u1ee7 v\u00e0 c\u00f4ng ngh\u1ec7, ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 \u0111\u00e3 tr\u1edf th\u00e0nh m\u1ed9t ch\u1ee9c n\u0103ng chi\u1ebfn l\u01b0\u1ee3c kh\u00f4ng th\u1ec3 thi\u1ebfu. Kho\u00e1 h\u1ecdc ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 theo chu\u1ea9n IIA qu\u1ed1c t\u1ebf gi\u00fap ng\u01b0\u1eddi h\u1ecdc x\u00e2y d\u1ef1ng t\u01b0 duy qu\u1ea3n tr\u1ecb r\u1ee7i [&hellip;]<\/p>","protected":false},"author":2,"featured_media":4206,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[37],"tags":[],"class_list":["post-2355","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dao-tao"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/2355","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/comments?post=2355"}],"version-history":[{"count":3,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/2355\/revisions"}],"predecessor-version":[{"id":4208,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/2355\/revisions\/4208"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/4206"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=2355"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=2355"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=2355"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}