{"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\/ko\/thue-kiem-toan-vien-noi-bo\/","title":{"rendered":"\ub0b4\ubd80 \uac10\uc0ac \ub2f4\ub2f9\uc790 \ucc44\uc6a9: \uc804\ub7b5\uc801 \uc5ed\ud560 \ubc0f \uc704\ud5d8 \uad00\ub9ac \uc194\ub8e8\uc158."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\ub0b4\ubd80 \uac10\uc0ac\uc790\ub294 \uc870\uc9c1\uc758 \uac00\uce58\ub97c \ub192\uc774\uace0 \uc6b4\uc601\uc744 \uac1c\uc120\ud558\uae30 \uc704\ud574 \ub3c5\ub9bd\uc801\uc774\uace0 \uac1d\uad00\uc801\uc778 \ubcf4\uc99d \ubc0f \uc790\ubb38 \ud65c\ub3d9\uc744 \uc218\ud589\ud558\ub294 \uc778\ub825\uc785\ub2c8\ub2e4. \ub514\uc9c0\ud138 \uacbd\uc81c \uc2dc\ub300\uc5d0 \ub0b4\ubd80 \uac10\uc0ac\uc790\uc758 \uc5ed\ud560\uc740 \ub2e8\uc21c\ud788 \ub370\uc774\ud130 \ub300\uc870\uc5d0 \uadf8\uce58\ub294 \uac83\uc774 \uc544\ub2c8\ub77c, \uc774\uc0ac\ud68c\uac00 \uc2dc\uc2a4\ud15c \ucde8\uc57d\uc810\uc744 \uc870\uae30\uc5d0 \ud30c\uc545\ud560 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\ud558\ub294 \uc804\ub7b5\uc801 \ud30c\ud2b8\ub108\ub85c \ubc1c\uc804\ud588\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uad6d\uc81c\ub0b4\ubd80\uac10\uc0ac\ud611\ud68c(IIA)\uc758 \uc790\ub8cc\uc5d0 \ub530\ub974\uba74, \uc804\ubb38\uc801\uc778 \ub0b4\ubd80\ud1b5\uc81c \ubd80\uc11c\ub97c \uac16\ucd98 \uae30\uc5c5\uc740 \uc7ac\ubb34 \uc0ac\uae30\ub85c \uc778\ud55c \uc190\uc2e4\uc744 \ucd5c\ub300 40%\uae4c\uc9c0 \uc904\uc77c \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ubca0\ud2b8\ub0a8\uc758 \uacbd\uc6b0, <\/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;\">\ubc95\ub839 05\/2019\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> \uc0c1\uc7a5\uae30\uc5c5\uc758 \ub0b4\ubd80\uac10\uc0ac \uc758\ubb34\ud654 \ubc95\uc801 \uccb4\uacc4 \uad6c\ucd95\uc740 \ub0b4\ubd80\uac10\uc0ac\uc758 \uc911\uc694\uc131\uc744 \ub354\uc6b1 \uacf5\uace0\ud788 \ud588\uc2b5\ub2c8\ub2e4. MAN(Master Accountant Network)\uc5d0\uc11c \uc774 \uc9c1\uc5c5 \uacbd\ub85c\uc5d0 \ub300\ud55c \uc2ec\uce35 \ubd84\uc11d\uc744 \ud655\uc778\ud574 \ubcf4\uc138\uc694.<\/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\">\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\/thue-kiem-toan-vien-noi-bo\/#Khung_phap_ly_va_dieu_kien_tro_thanh_kiem_toan_vien_noi_bo_tai_Viet_Nam\" >\ubca0\ud2b8\ub0a8\uc5d0\uc11c \ub0b4\ubd80 \uac10\uc0ac\uc778\uc774 \ub418\uae30 \uc704\ud55c \ubc95\uc801 \uccb4\uacc4 \ubc0f \uc694\uac74<\/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\/ko\/thue-kiem-toan-vien-noi-bo\/#Tieu_chuan_nang_luc_chuyen_mon_theo_quy_dinh_hien_hanh\" >\ud604\ud589 \uaddc\uc815\uc5d0 \ub530\ub978 \uc804\ubb38 \uc5ed\ub7c9 \uae30\uc900.<\/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\/ko\/thue-kiem-toan-vien-noi-bo\/#Dao_duc_nghe_nghiep_va_tinh_doc_lap\" >\uc804\ubb38\uac00 \uc724\ub9ac \ubc0f \ub3c5\ub9bd\uc131<\/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\/ko\/thue-kiem-toan-vien-noi-bo\/#Cac_chuc_nang_cot_loi_cua_kiem_toan_vien_noi_bo_trong_he_thong_quan_tri\" >\uacbd\uc601 \uc2dc\uc2a4\ud15c\uc5d0\uc11c \ub0b4\ubd80 \uac10\uc0ac\uc790\uc758 \ud575\uc2ec \uae30\ub2a5.<\/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\/ko\/thue-kiem-toan-vien-noi-bo\/#Danh_gia_he_thong_kiem_soat_noi_bo_KSCN\" >\ub0b4\ubd80\ud1b5\uc81c\uc2dc\uc2a4\ud15c(ICS) \ud3c9\uac00<\/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\/ko\/thue-kiem-toan-vien-noi-bo\/#Quan_tri_rui_ro_va_phong_ngua_gian_lan\" >\uc704\ud5d8 \uad00\ub9ac \ubc0f \uc0ac\uae30 \uc608\ubc29<\/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\/ko\/thue-kiem-toan-vien-noi-bo\/#Tu_van_cai_thien_quy_trinh_van_hanh\" >\uc6b4\uc601 \ud504\ub85c\uc138\uc2a4 \uac1c\uc120\uc5d0 \ub300\ud55c \ucee8\uc124\ud305.<\/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\/ko\/thue-kiem-toan-vien-noi-bo\/#Quy_trinh_lam_viec_chi_tiet_cua_mot_kiem_toan_vien_noi_bo\" >\ub0b4\ubd80 \uac10\uc0ac\uc790\uc758 \uc0c1\uc138 \uc5c5\ubb34 \ud750\ub984<\/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\/ko\/thue-kiem-toan-vien-noi-bo\/#Giai_doan_thuc_hien_va_thu_thap_bang_chung\" >\uc2e4\ud589 \ubc0f \uc99d\uac70 \uc218\uc9d1 \ub2e8\uacc4<\/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\/thue-kiem-toan-vien-noi-bo\/#Lap_bao_cao_kiem_toan_va_kien_nghi\" >\uac10\uc0ac \ubcf4\uace0\uc11c \ubc0f \uad8c\uace0\uc0ac\ud56d\uc744 \uc791\uc131\ud558\uc2ed\uc2dc\uc624.<\/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\/thue-kiem-toan-vien-noi-bo\/#Phan_biet_kiem_toan_vien_noi_bo_va_kiem_toan_doc_lap\" >\ub0b4\ubd80 \uac10\uc0ac\uc778\uacfc \ub3c5\ub9bd \uac10\uc0ac\uc778\uc758 \ucc28\uc774\uc810.<\/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\/ko\/thue-kiem-toan-vien-noi-bo\/#Ky_nang_thiet_yeu_de_thanh_cong_trong_nghe_kiem_toan_noi_bo\" >\ub0b4\ubd80 \uac10\uc0ac\uc5d0\uc11c \uc131\uacf5\ud558\uae30 \uc704\ud55c \ud544\uc218 \uc5ed\ub7c9.<\/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\/ko\/thue-kiem-toan-vien-noi-bo\/#Nang_luc_phan_tich_du_lieu_va_cong_nghe\" >\ub370\uc774\ud130 \ubd84\uc11d \ubc0f \uae30\uc220 \uc5ed\ub7c9<\/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\/ko\/thue-kiem-toan-vien-noi-bo\/#Su_nhay_ben_ve_luat_phap_va_thue\" >\ubc95\ub960 \ubc0f \uc138\ubb34 \uc804\ubb38 \uc9c0\uc2dd<\/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\/ko\/thue-kiem-toan-vien-noi-bo\/#Muc_luong_va_lo_trinh_thang_tien_cua_kiem_toan_vien_noi_bo\" >\ub0b4\ubd80 \uac10\uc0ac \ub2f4\ub2f9\uc790\uc758 \uae09\uc5ec \ubc0f \uacbd\ub825 \ubc1c\uc804 \uacbd\ub85c<\/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\/thue-kiem-toan-vien-noi-bo\/#Cac_thach_thuc_va_kho_khan_thuong_gap_trong_thuc_te\" >\uc2e4\ubb34\uc5d0\uc11c \ud754\ud788 \uc811\ud558\ub294 \uc5b4\ub824\uc6c0\uacfc \ubb38\uc81c\uc810.<\/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\/thue-kiem-toan-vien-noi-bo\/#Ket_luan\" >\ub05d\ub0b4\ub2e4<\/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\/thue-kiem-toan-vien-noi-bo\/#Cac_dich_vu_khac\" >\uae30\ud0c0 \uc11c\ube44\uc2a4<\/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\/ko\/thue-kiem-toan-vien-noi-bo\/#Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\" >MAN \u2013 Master Accountant Network\uc758 \uc11c\ube44\uc2a4 \uc5f0\ub77d\ucc98 \uc815\ubcf4<\/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\/ko\/thue-kiem-toan-vien-noi-bo\/#Nhung_cau_hoi_thuong_gap_ve_nghe_kiem_toan_vien_noi_bo\" >\ub0b4\ubd80 \uac10\uc0ac \uc804\ubb38\uac00 \uc9c1\uc5c5\uc5d0 \ub300\ud55c \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38\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\/ko\/thue-kiem-toan-vien-noi-bo\/#Toi_can_hoc_chuyen_nganh_gi_de_theo_duoi_nghe_nay\" >\uc774 \uc9c1\uc5c5\uc744 \uac16\uae30 \uc704\ud574\uc11c\ub294 \uc5b4\ub5a4 \uc804\uacf5\uc744 \ud574\uc57c \ud560\uae4c\uc694?<\/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\/ko\/thue-kiem-toan-vien-noi-bo\/#Doanh_nghiep_quy_mo_bao_nhieu_thi_nen_co_bo_phan_kiem_toan\" >\uc5b4\ub290 \uc815\ub3c4 \uaddc\ubaa8\uc758 \uae30\uc5c5\uc5d0 \uac10\uc0ac \ubd80\uc11c\uac00 \ud544\uc694\ud55c\uac00\uc694?<\/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\/ko\/thue-kiem-toan-vien-noi-bo\/#Chung_chi_CIA_co_gia_tri_nhu_the_nao\" >CIA \uc790\uaca9\uc99d\uc740 \uc5bc\ub9c8\ub098 \uac00\uce58\uac00 \uc788\uc744\uae4c\uc694?<\/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>\ubca0\ud2b8\ub0a8\uc5d0\uc11c \ub0b4\ubd80 \uac10\uc0ac\uc778\uc774 \ub418\uae30 \uc704\ud55c \ubc95\uc801 \uccb4\uacc4 \ubc0f \uc694\uac74<\/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\">\ubca0\ud2b8\ub0a8\uc5d0\uc11c \ub0b4\ubd80 \uac10\uc0ac\uc778\uc774 \ub418\uae30 \uc704\ud55c \ubc95\uc801 \uccb4\uacc4 \ubc0f \uc694\uac74<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\ubc95\ub839 05\/2019\/ND-CP\uc758 \uacf5\ud3ec \ubc0f <\/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;\">\ud68c\ub78c 8\/2021\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> \uc774\ub7ec\ud55c \uaddc\uc815\uc740 \uc5c5\uacc4\uc5d0 \uc911\ub300\ud55c \uc804\ud658\uc810\uc774 \ub418\uc5c8\uc2b5\ub2c8\ub2e4. \ub0b4\ubd80 \uac10\uc0ac\uc778\uc758 \ucc45\uc784\uc744 \uc7ac\uc815\uc758\ud558\uace0 \uae30\uc5c5 \uc7ac\ubb34 \uc2dc\uc2a4\ud15c\uc758 \ud22c\uba85\uc131\uc744 \ubcf4\uc7a5\ud558\uae30 \uc704\ud574 \uc5c4\uaca9\ud55c \uc804\ubb38\uc801 \ubc0f \uc724\ub9ac\uc801 \uae30\uc900\uc744 \uc124\uc815\ud588\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc2dc\ud589\ub839 05\/2019\/ND-CP \uc81c11\uc870\uc5d0 \ub530\ub77c \uac10\uc0ac \uc5c5\ubb34\ub97c \uc218\ud589\ud558\ub294 \uac1c\uc778\uc740 \ud559\ub825 \ubc0f \uacbd\ub825 \uce21\uba74\uc5d0\uc11c \uc694\uad6c\ub418\ub294 \uc790\uaca9\uc744 \uac16\ucd94\uc5b4\uc57c \ud569\ub2c8\ub2e4. \ud574\ub2f9 \uc9c1\uc6d0\uc740 \ud68c\uacc4, \uac10\uc0ac, \uc7ac\ubb34 \ub610\ub294 \ubc95\ud559 \ubd84\uc57c\uc758 \ud559\uc0ac \ud559\uc704\ub97c \uc18c\uc9c0\ud574\uc57c \ud558\uba70, \uad00\ub828 \ubd84\uc57c\uc5d0\uc11c \ucd5c\uc18c 2\ub144 \uc774\uc0c1\uc758 \uc2e4\ubb34 \uacbd\ub825\uc744 \ubcf4\uc720\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tieu_chuan_nang_luc_chuyen_mon_theo_quy_dinh_hien_hanh\"><\/span><b>\ud604\ud589 \uaddc\uc815\uc5d0 \ub530\ub978 \uc804\ubb38 \uc5ed\ub7c9 \uae30\uc900.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ub0b4\ubd80 \uac10\uc0ac\uc790\ub294 \ud559\ub825 \uc678\uc5d0\ub3c4 CIA \ub610\ub294 CISA\uc640 \uac19\uc740 \uad6d\uc81c \uc790\uaca9\uc99d\uc744 \ucde8\ub4dd\ud558\uc5ec \uc2e0\ub8b0\ub3c4\ub97c \ub192\uc774\ub294 \uac83\uc774 \uc88b\uc2b5\ub2c8\ub2e4. \uac10\uc0ac \uae30\uc900(VSA) \ubc0f \uc138\ubc95 \uaddc\uc815\uc5d0 \ub300\ud55c \ucca0\uc800\ud55c \uc774\ud574\ub294 \uaddc\uc81c \uae30\uad00\uc758 \uac80\uc0ac \uc804\uc5d0 \ud68c\uc0ac\uc758 \uaddc\uc815 \uc900\uc218 \uc5ec\ubd80\ub97c \uc815\ud655\ud558\uac8c \ud3c9\uac00\ud558\ub294 \ub370 \ud544\uc218\uc801\uc785\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\ud604\ud589 \uaddc\uc815\uc5d0 \ub530\ub978 \uc804\ubb38 \uc5ed\ub7c9 \uae30\uc900 \uc694\uc57d\ud45c<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uae30\uc900<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc0c1\uc138 \uc694\uad6c\uc0ac\ud56d<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ubc95\uc801 \uadfc\uac70<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uad50\uc721 \uc218\uc900<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub300\ud559\uad50 \ud559\uc704 \uc774\uc0c1 (\ud68c\uacc4, \uac10\uc0ac, \ubc95\ud559, \uc7ac\ubb34 \uad00\ub828 \uc804\uacf5)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubc95\ub839 05\/2019\/ND-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc2e4\ubb34 \uacbd\ud5d8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ucd5c\uc18c 2\ub144 \uc774\uc0c1\uc758 \uad00\ub828 \uc9c1\ubb34 \uacbd\ud5d8\uc774 \ud544\uc694\ud569\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubc95\ub839 05 \uc81c11\uc870<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubcf4\ucda9 \uc9c0\uc2dd<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc138\ubc95, \uad00\ub9ac\ud68c\uacc4, \uc704\ud5d8\uad00\ub9ac<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">IIA \ubc0f VSA \ud45c\uc900<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc6b0\uc120\uad8c \uc99d\uba85\uc11c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">CIA, CPA, ACCA, CISA<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc804\ubb38\uac00 \ucd94\ucc9c<\/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>\uc804\ubb38\uac00 \uc724\ub9ac \ubc0f \ub3c5\ub9bd\uc131<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ub3c5\ub9bd\uc131\uc740 \ub0b4\ubd80\uac10\uc0ac \uc804\ubb38\uac00\uc758 \ud575\uc2ec\uc785\ub2c8\ub2e4. \ub0b4\ubd80\uac10\uc0ac\uc778\uc740 \uc9c0\ub09c 12\uac1c\uc6d4 \ub3d9\uc548 \uc790\uc2e0\uc774 \uc9c1\uc811 \uad00\ub9ac\ud588\ub358 \ud65c\ub3d9\uc744 \uac10\uc0ac\ud560 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4. \uac1d\uad00\uc131\uc740 \ub0b4\ubd80\uac10\uc0ac\uc778\uc774 \uc815\uc9c1\ud55c \ud3c9\uac00\ub97c \ub0b4\ub9b4 \uc218 \uc788\ub3c4\ub85d \ub3c4\uc640\uc8fc\uba70, \uc870\uc9c1\uc758 \uc608\uc0b0\uc5d0 \uc190\ud574\ub97c \ub07c\uce60 \uc218 \uc788\ub294 \uc0ac\ub9ac\uc0ac\uc695\uc801\uc778 \ud589\uc704\ub97c \ubc29\uc9c0\ud569\ub2c8\ub2e4.<\/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>\uacbd\uc601 \uc2dc\uc2a4\ud15c\uc5d0\uc11c \ub0b4\ubd80 \uac10\uc0ac\uc790\uc758 \ud575\uc2ec \uae30\ub2a5.<\/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\">\uacbd\uc601 \uc2dc\uc2a4\ud15c\uc5d0\uc11c \ub0b4\ubd80 \uac10\uc0ac\uc790\uc758 \ud575\uc2ec \uae30\ub2a5.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\ub0b4\ubd80 \uac10\uc0ac\uc790\uc758 \uc5ed\ud560\uc740 \ub2e8\uc21c\ud788 \uc624\ub958\ub97c \ucc3e\ub294 \ub370 \uadf8\uce58\uc9c0 \uc54a\uace0 \ud574\uacb0\ucc45\uc744 \uc81c\uc2dc\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. \ub0b4\ubd80 \uac10\uc0ac\uc790\uc758 \uae30\ub2a5\uc5d0\ub294 \ud1b5\uc81c \uc2dc\uc2a4\ud15c \ud3c9\uac00, \uc704\ud5d8 \uad00\ub9ac, \uadf8\ub9ac\uace0 \uaddc\uc815 \uc900\uc218 \ubcf4\uc7a5\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4. \uac01 \uae30\ub2a5\uc740 \uae30\uc5c5 \ub0b4 \ud604\uae08 \ud750\ub984\uacfc \uc2e4\uc81c \uc6b4\uc601 \ud504\ub85c\uc138\uc2a4\uc5d0 \ub300\ud55c \uc2ec\uce35\uc801\uc778 \ubd84\uc11d\uc744 \ud544\uc694\ub85c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub0b4\ubd80 \uac10\uc0ac\uc790\ub294 \uac80\ud1a0\ub97c \ud1b5\ud574 \uae30\uc5c5\uc774 \uc2dc\uc7a5, \uc2e0\uc6a9 \ub610\ub294 \uc6b4\uc601 \uc704\ud5d8\uc744 \uc870\uae30\uc5d0 \uac10\uc9c0\ud558\ub3c4\ub85d \ub3d5\uc2b5\ub2c8\ub2e4. \uc774\ub294 \ud2b9\ud788 \ub2e4\uad6d\uc801 \uae30\uc5c5\uc5d0\uc11c \uc911\uc694\ud55c\ub370, \uc774\uc804 \uac00\uaca9 \uc815\ucc45\uc774\ub098 \uc138\uae08 \ubcf4\uace0\uc758 \ubd88\uc77c\uce58\uac00 \uc815\ubd80 \uae30\uad00\uc73c\ub85c\ubd80\ud130 \uc218\uc2ed\uc5b5 \ub3d9\uc5d0 \ub2ec\ud558\ub294 \ubc8c\uae08\uc744 \ubd80\uacfc\ubc1b\ub294 \uacb0\uacfc\ub97c \ucd08\ub798\ud560 \uc218 \uc788\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Danh_gia_he_thong_kiem_soat_noi_bo_KSCN\"><\/span><b>\ub0b4\ubd80\ud1b5\uc81c\uc2dc\uc2a4\ud15c(ICS) \ud3c9\uac00<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc740 \ud68c\uc0ac\uc758 &quot;\uba74\uc5ed \uccb4\uacc4&quot;\uc5d0 \ube44\uc720\ub429\ub2c8\ub2e4. \ub0b4\ubd80 \uac10\uc0ac\uc790\ub294 \ud1b5\uc81c \uc9c0\uc810\uc774 \uc124\uacc4\ub300\ub85c \uc791\ub3d9\ud558\ub294\uc9c0 \uc810\uac80\ud560 \ucc45\uc784\uc774 \uc788\uc2b5\ub2c8\ub2e4. \uc608\ub97c \ub4e4\uc5b4, \uad6c\ub9e4 \ud504\ub85c\uc138\uc2a4\uc5d0\uc11c\ub294 \uc2b9\uc778\uacfc \uc9c0\uae09 \uac04\uc758 \uc5c5\ubb34 \ubd84\ub9ac\uac00 \uc81c\ub300\ub85c \uc774\ub8e8\uc5b4\uc9c0\uace0 \uc788\ub294\uc9c0 \ubaa8\ub2c8\ud130\ub9c1\ud558\uc5ec \ub2f4\ud569\uc744 \ubc29\uc9c0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quan_tri_rui_ro_va_phong_ngua_gian_lan\"><\/span><b>\uc704\ud5d8 \uad00\ub9ac \ubc0f \uc0ac\uae30 \uc608\ubc29<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubd80\uc815\ud589\uc704\ub294 \ud754\ud788 \u2018\ubd80\uc815\ud589\uc704 \uc0bc\uac01\ud615\u2019(\uae30\ud68c, \uc555\ub825, \ud569\ub9ac\ud654)\uc774 \uc874\uc7ac\ud560 \ub54c \ubc1c\uc0dd\ud569\ub2c8\ub2e4. \ub0b4\ubd80 \uac10\uc0ac\uc790\ub294 \uae30\uc220\uc801 \uc7a5\ubcbd\uc744 \uad6c\ucd95\ud558\uc5ec \u2018\uae30\ud68c\u2019\ub97c \uc81c\uac70\ud558\ub294 \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4. \uc7a5\ubd80\uc0c1\uc758 \ube44\uc815\uc0c1\uc801\uc778 \ub370\uc774\ud130\ub97c \ubd84\uc11d\ud558\ub294 \uac83\uc740 \ud6a1\ub839 \uc0ac\uac74\uc744 \ubc1d\ud600\ub0b4\ub294 \ub370 \uc911\uc694\ud55c \ub2e8\uc11c\uac00 \ub418\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tu_van_cai_thien_quy_trinh_van_hanh\"><\/span><b>\uc6b4\uc601 \ud504\ub85c\uc138\uc2a4 \uac1c\uc120\uc5d0 \ub300\ud55c \ucee8\uc124\ud305.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774\uac83\uc774 \uac00\uc7a5 \uc911\uc694\ud55c \ubd80\uac00\uac00\uce58\uc785\ub2c8\ub2e4. \uc804\ubb38 \ub0b4\ubd80 \uac10\uc0ac\uc790\ub294 \ub2e8\uc21c\ud788 \uc624\ub958\ub97c \uc9c0\uc801\ud558\ub294 \ub370 \uadf8\uce58\uc9c0 \uc54a\uace0 \ube44\uc6a9 \ucd5c\uc801\ud654 \uc194\ub8e8\uc158\uc744 \uc81c\uc548\ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uad8c\uace0\uc548\uc740 \uc774\uc0ac\ud68c\uac00 \uc870\uc9c1\uc744 \uc7ac\ud3b8\uc131\ud558\uace0, \uc0c1\ub2f9\ud55c \uc7ac\uc815 \uc790\uc6d0\uc744 \ub0ad\ube44\ud558\ub294 \ubd88\ud544\uc694\ud55c \uc911\uac04 \ub2e8\uacc4\ub97c \uc81c\uac70\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/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>\ub0b4\ubd80 \uac10\uc0ac\uc790\uc758 \uc0c1\uc138 \uc5c5\ubb34 \ud750\ub984<\/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\">\ub0b4\ubd80 \uac10\uc0ac\uc790\uc758 \uc0c1\uc138 \uc5c5\ubb34 \ud750\ub984<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\ud488\uc9c8\uc744 \ubcf4\uc7a5\ud558\uae30 \uc704\ud574 \ubaa8\ub4e0 \uac10\uc0ac\ub294 \uacc4\ud68d, \uc2e4\ud589, \ubcf4\uace0 \ubc0f \ud6c4\uc18d \uc870\uce58\uc758 4\ub2e8\uacc4 \ud504\ub85c\uc138\uc2a4\ub97c \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4. \uac01 \ub2e8\uacc4\uc5d0\uc11c \ub0b4\ubd80 \uac10\uc0ac\uc790\ub294 \ubaa8\ub4e0 \uad00\ub828 \ubb38\uc11c\ub97c \uc644\ubcbd\ud558\uac8c \uc791\uc131\ud558\uc5ec \ud604\ud589 \ubca0\ud2b8\ub0a8 \ud68c\uacc4\ubc95\uc5d0 \ub530\ub77c \uc99d\uac70 \uac00\uce58\ub97c \ud655\ubcf4\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uacc4\ud68d \ub2e8\uacc4\uc5d0\uc11c\ub294 \uc704\ud5d8 \uae30\ubc18 \uac10\uc0ac\uac00 \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4. \ub0b4\ubd80 \uac10\uc0ac\uc790\ub294 \uc7ac\uace0\ub098 \ubd88\ub7c9 \ucc44\uad8c\uacfc \uac19\uc740 \uace0\uc704\ud5d8 \uc601\uc5ed\uc5d0 \uc790\uc6d0\uc744 \uc9d1\uc911\ud574\uc57c \ud569\ub2c8\ub2e4. \ucca0\uc800\ud55c \uacc4\ud68d\uc740 \uc2dc\uac04\uc744 \ucd5c\uc801\ud654\ud558\uace0 \ud6a8\uacfc\uc801\uc778 \uac10\uc0ac\ub97c \ubcf4\uc7a5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_thuc_hien_va_thu_thap_bang_chung\"><\/span><b>\uc2e4\ud589 \ubc0f \uc99d\uac70 \uc218\uc9d1 \ub2e8\uacc4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc5ec\uae30\uc11c\ub294 \uc778\ud130\ubdf0, \uad00\ucc30, \ubb38\uc11c \ube44\uad50\uc640 \uac19\uc740 \uae30\ubc95\uc774 \uc801\uc6a9\ub429\ub2c8\ub2e4. \ub0b4\ubd80 \uac10\uc0ac\uc790\ub294 ERP \uc2dc\uc2a4\ud15c\uc5d0\uc11c \ub370\uc774\ud130\ub97c \ucd94\ucd9c\ud558\uae30 \uc704\ud574 \ubcf4\uc870 \uc18c\ud504\ud2b8\uc6e8\uc5b4\ub97c \uc0ac\uc6a9\ud558\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uae30\uc220\uc740 \uae30\uc5c5 \ub0b4\uc5d0\uc11c \uc804\ud1b5\uc801\uc778 \uc218\ub3d9 \uac10\uc0ac \ubc29\uc2dd\uc5d0 \ube44\ud574 \uc815\ud655\ub3c4\ub97c \ub192\uc774\uace0 \uc2dc\uac04\uc744 \ub2e8\ucd95\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lap_bao_cao_kiem_toan_va_kien_nghi\"><\/span><b>\uac10\uc0ac \ubcf4\uace0\uc11c \ubc0f \uad8c\uace0\uc0ac\ud56d\uc744 \uc791\uc131\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac \ubcf4\uace0\uc11c\ub294 \uc804\ubb38\uac00\uc758 \uc5ed\ub7c9\uc744 \uc785\uc99d\ud558\ub294 \uacb0\uacfc\ubb3c\uc785\ub2c8\ub2e4. \uc9c8 \ub192\uc740 \ubcf4\uace0\uc11c\ub294 \ubd80\uc815\ud589\uc704\uc758 \uadfc\ubcf8 \uc6d0\uc778\uacfc \uc7a0\uc7ac\uc801 \uacb0\uacfc\ub97c \ubd84\uc11d\ud574\uc57c \ud569\ub2c8\ub2e4. \ub0b4\ubd80 \uac10\uc0ac\uc790\ub294 \uc774\uc0ac\ud68c\uc5d0 \uac04\uacb0\ud558\uac8c \ubcf4\uace0\uc11c\ub97c \uc81c\ucd9c\ud558\uc5ec \ubc1c\uacac\ub41c \ubb38\uc81c\uc810\uc744 \uc2dc\uc815\ud558\uae30 \uc704\ud55c \uacc4\ud68d\uc5d0 \ub300\ud55c \ud569\uc758\ub97c \ub3c4\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phan_biet_kiem_toan_vien_noi_bo_va_kiem_toan_doc_lap\"><\/span><b>\ub0b4\ubd80 \uac10\uc0ac\uc778\uacfc \ub3c5\ub9bd \uac10\uc0ac\uc778\uc758 \ucc28\uc774\uc810.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ub9ce\uc740 \uc0ac\ub78c\ub4e4\uc774 \uc774 \ub450 \uc5ed\ud560\uc744 \ud63c\ub3d9\ud558\uc9c0\ub9cc, \uadf8 \ubcf8\uc9c8\uacfc \ubaa9\ud45c\ub294 \ubd84\uba85\ud788 \ub2e4\ub985\ub2c8\ub2e4. \ub0b4\ubd80 \uac10\uc0ac\uc778\uc740 \uacbd\uc601\uc9c4\uacfc \ud68c\uc0ac\uc758 \uc774\uc775\uc744 \ub300\ubcc0\ud558\ub294 \ubc18\uba74, \ub3c5\ub9bd \uac10\uc0ac\uc778\uc740 \uc8fc\uc8fc, \uc740\ud589, \uc138\ubb34 \ub2f9\uad6d\uc744 \uc704\ud574 \uc7ac\ubb34\uc81c\ud45c\uc758 \uc2e0\ub8b0\uc131\uc744 \uac80\uc99d\ud558\ub294 \uac83\uc744 \ubaa9\ud45c\ub85c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub2e4\uc74c\uc740 \uae30\uc5c5\uc774 \uac01\uc790\uc758 \uc5ed\ud560\uc744 \uba85\ud655\ud558\uac8c \uc815\uc758\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub418\ub294 \ube44\uad50\ud45c\uc785\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000; height: 336px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\ub0b4\ubd80 \uac10\uc0ac\uc778\uacfc \ub3c5\ub9bd \uac10\uc0ac\uc778\uc758 \ube44\uad50\ud45c<\/b><\/caption>\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><b>\uae30\uc900<\/b><\/td>\n<td style=\"height: 56px; text-align: center;\"><b>\ub0b4\ubd80 \uac10\uc0ac\uc790<\/b><\/td>\n<td style=\"height: 56px; text-align: center;\"><b>\ub3c5\ub9bd \uac10\uc0ac\uc778(\uc678\ubd80)<\/b><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\ubcf4\uace0 \uae30\uad00<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\uc774\uc0ac\ud68c<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\uc8fc\uc8fc, \uc815\ubd80 \uae30\uad00<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\uc8fc\uc694 \ubaa9\ud45c<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\uc6b4\uc601 \ubc0f \uc704\ud5d8 \uad00\ub9ac\ub97c \uac1c\uc120\ud569\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c\uc758 \uc815\ud655\uc131\uc744 \uac80\uc99d\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\uc5c5\ubb34 \ubc94\uc704<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\ubaa8\ub4e0 \uc870\uc9c1 \ud65c\ub3d9<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\uc774\uac83\ub4e4\uc740 \uc8fc\ub85c \uae08\uc735 \uac70\ub798\uc785\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\uc5f0\uc18d\uc131<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\uc774\ub97c \uc77c \ub144 \ub0b4\ub0b4 \uc815\uae30\uc801\uc73c\ub85c \uc218\ud589\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\ubd84\uae30\ubcc4\/\uc5f0\uac04 \ub2e8\uc704\ub85c \uc815\uae30\uc801\uc73c\ub85c \uc2e4\uc2dc\ub429\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\ubc95\uc801 \uad00\uacc4<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\uc9c1\uc6d0\uc744 \uace0\uc6a9\ud558\uac70\ub098 \ucee8\uc124\ud134\ud2b8\ub97c \uace0\uc6a9\ud558\uc138\uc694.<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\ub3c5\ub9bd\uc801\uc778 \uc678\ubd80 \ucee8\uc124\ud305 \ud68c\uc0ac<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\uc591\uce21\uc758 \ud611\ub825\uc740 \uc808\ub300\uc801\uc73c\ub85c \ud544\uc218\uc801\uc785\ub2c8\ub2e4. \ub3c5\ub9bd \uac10\uc0ac\uc778\uc740 \ub0b4\ubd80 \uac10\uc0ac\uc778\uc758 \uac80\ud1a0 \uacb0\uacfc\ub97c \ubc14\ud0d5\uc73c\ub85c \ud544\uc694\ud55c \uc138\ubd80 \ud14c\uc2a4\ud2b8 \ubc94\uc704\ub97c \uc904\uc77c \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub294 \uae30\uc5c5\uc774 \uc7ac\uc815\uc801 \uc548\uc815\uc131\uc744 \ud655\ubcf4\ud558\uba74\uc11c\ub3c4 \uc5f0\uac04 \uac10\uc0ac \ube44\uc6a9\uc744 \ud06c\uac8c \uc808\uac10\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/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>\ub0b4\ubd80 \uac10\uc0ac\uc5d0\uc11c \uc131\uacf5\ud558\uae30 \uc704\ud55c \ud544\uc218 \uc5ed\ub7c9.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc774 \ubd84\uc57c\uc5d0\uc11c \uc131\uacf5\ud558\ub824\uba74 \ub2e8\uc21c\ud788 \uc218\uce58\uc801\uc778 \uc9c0\uc2dd\ub9cc\uc73c\ub85c\ub294 \ubd80\uc871\ud569\ub2c8\ub2e4. \uc720\ub2a5\ud55c \ub0b4\ubd80 \uac10\uc0ac\uc790\ub294 \ud53c\uc0c1\uc801\uc778 \uc124\uba85\uc744 \uadf8\ub300\ub85c \ubc1b\uc544\ub4e4\uc774\uc9c0 \uc54a\ub3c4\ub85d \ube44\ud310\uc801 \uc0ac\uace0 \ub2a5\ub825\uc744 \uac16\ucdb0\uc57c \ud569\ub2c8\ub2e4. \uc7ac\ubb34 \ubcf4\uace0\uc11c\uc5d0\uc11c \uc644\ubcbd\ud574 \ubcf4\uc774\ub294 \uc218\uce58 \uc774\uba74\uc5d0 \uc228\uaca8\uc9c4 \uc704\ud5d8\uc744 \ud30c\uc545\ud558\ub294 \ub2a5\ub825\uc740 \uc218\ub144\uac04\uc758 \uc2e4\ubb34 \ud6c8\ub828\uc744 \ud1b5\ud574 \uc2b5\ub4dd\ud560 \uc218 \uc788\ub294 \uae30\uc220\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc758\uc0ac\uc18c\ud1b5 \ubc0f \ud611\uc0c1 \ub2a5\ub825 \ub610\ud55c \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4. \ub0b4\ubd80 \uac10\uc0ac\uad00\uc740 \uc5c5\ubb34 \uc218\ud589 \uacfc\uc815\uc5d0\uc11c \ubd80\uc11c\uc758 \uc800\ud56d\uc5d0 \uc9c1\uba74\ud558\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4. \uac10\uc0ac\uc758 \ubaa9\uc801\uc774 \ucc98\ubc8c\uc774 \uc544\ub2cc \ub3c4\uc6c0\uc744 \uc8fc\ub294 \uac83\uc784\uc744 \uc124\ub4dd\ud558\ub824\uba74 \uc7ac\uce58\uc640 \uc804\ubb38\uc801\uc774\uace0 \uac1d\uad00\uc801\uc778 \ud0dc\ub3c4\uac00 \ud544\uc694\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nang_luc_phan_tich_du_lieu_va_cong_nghe\"><\/span><b>\ub370\uc774\ud130 \ubd84\uc11d \ubc0f \uae30\uc220 \uc5ed\ub7c9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ube45\ub370\uc774\ud130 \uc2dc\ub300\uc5d0\ub294 SQL, Python \ub610\ub294 \uc804\ubb38 \uac10\uc0ac \uc18c\ud504\ud2b8\uc6e8\uc5b4\uc5d0 \ub300\ud55c \uc219\ub828\ub3c4\uac00 \ub9e4\uc6b0 \uc911\uc694\ud55c \uc774\uc810\uc785\ub2c8\ub2e4. \ud604\ub300\uc758 \ub0b4\ubd80 \uac10\uc0ac \ub2f4\ub2f9\uc790\ub294 \uc218\ubc31\ub9cc \uc904\uc758 \ub370\uc774\ud130\ub97c \ucc98\ub9ac\ud558\uc5ec \uc774\uc0c1 \ucd94\uc138\ub97c \ucc3e\uc544\ub0b4\uc57c \ud558\ub294\ub370, \uc774\ub294 \uae30\uc874\uc758 \ubcf5\uc7a1\ud55c Excel \ud30c\uc77c\uc5d0\uc11c\ub294 \uc721\uc548\uc73c\ub85c \uac10\uc9c0\ud560 \uc218 \uc5c6\ub294 \ubd80\ubd84\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Su_nhay_ben_ve_luat_phap_va_thue\"><\/span><b>\ubc95\ub960 \ubc0f \uc138\ubb34 \uc804\ubb38 \uc9c0\uc2dd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8\uc758 \ubc95\ub960 \uccb4\uacc4\ub294 \ud68c\ub78c\uacfc \ubc95\ub839\uc774 \uc790\uc8fc \ubcc0\uacbd\ub429\ub2c8\ub2e4. \ucd5c\uc2e0 \ubd80\uac00\uac00\uce58\uc138 \ubc0f \ubc95\uc778 \uc18c\ub4dd\uc138 \uc815\ucc45\uc744 \uc219\uc9c0\ud558\uc9c0 \ubabb\ud55c \ub0b4\ubd80 \uac10\uc0ac\uc790\ub294 \ubd80\uc815\ud655\ud55c \ud3c9\uac00\ub97c \ub0b4\ub9b4 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub85c \uc778\ud574 \uae30\uc5c5\uc740 \ub2f9\uad6d\uc758 \uc2e4\uc81c \uc138\ubb34 \uc870\uc0ac \uc2dc \ub9c9\ub300\ud55c \uc138\uae08 \uccb4\ub0a9\uc5d0 \uc9c1\uba74\ud560 \uc704\ud5d8\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/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>\ub0b4\ubd80 \uac10\uc0ac \ub2f4\ub2f9\uc790\uc758 \uae09\uc5ec \ubc0f \uacbd\ub825 \ubc1c\uc804 \uacbd\ub85c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc774 \uc9c1\uc5c5\uc740 \uc548\uc815\uc801\uc778 \uc218\uc785\uacfc \ub192\uc740 \uc0ac\ud68c\uc801 \uc9c0\uc704\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4. \ub0b4\ubd80 \uac10\uc0ac\uc790\uc758 \uc18c\ub4dd\uc740 \ud68c\uc0ac \uaddc\ubaa8\uc5d0 \ub530\ub77c \ub2e4\ub985\ub2c8\ub2e4. \ub300\uae30\uc5c5\uc774\ub098 \uc740\ud589\uc5d0\uc11c\ub294 \uc870\uc9c1 \uc790\uc0b0\uc744 \ubcf4\ud638\ud558\ub294 \ucc45\uc784\uc5d0 \uac78\ub9de\uac8c \ub9e4\ub825\uc801\uc778 \ubcf5\ub9ac\ud6c4\uc0dd\uc774 \ub9ce\uc774 \uc81c\uacf5\ub418\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub0b4\ubd80 \uac10\uc0ac \ubd80\uc11c\uc758 \uacbd\ub825 \ubc1c\uc804 \uacbd\ub85c\ub294 \uc778\ud134\uc73c\ub85c \uc2dc\uc791\ud558\uc5ec \uc815\uaddc\uc9c1 \uc9c1\uc6d0, \ud300 \ub9ac\ub354\ub97c \uac70\uccd0 \ucd5c\uc885\uc801\uc73c\ub85c \ucd5c\uace0 \uac10\uc0ac \ucc45\uc784\uc790(CAE)\uac00 \ub418\ub294 \uac83\uc785\ub2c8\ub2e4. \uc7a5\uae30 \uadfc\uc18d \ub0b4\ubd80 \uac10\uc0ac \ub2f4\ub2f9\uc790\ub294 \ucd5c\uace0\uc7ac\ubb34\ucc45\uc784\uc790(CFO) \ub610\ub294 \uc774\uc0ac\ud68c \uad6c\uc131\uc6d0\uc774 \ub420 \uae30\ud68c\ub97c \uc5bb\uae30\ub3c4 \ud569\ub2c8\ub2e4. \uc6b4\uc601\uc758 \ubaa8\ub4e0 \uce21\uba74\uc5d0 \ub300\ud55c \uae4a\uc774 \uc788\ub294 \uc774\ud574\ub294 \uc131\uacf5\uc801\uc778 \uacbd\ub825\uc744 \uc704\ud55c \ud0c4\ud0c4\ud55c \uae30\ubc18\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc2e0\uc785 (\uacbd\ub825 1~3\ub144):<\/b><span style=\"font-weight: 400;\"> \uc6d4\uae09\uc740 1\ucc9c\ub9cc VND\uc5d0\uc11c 1\ucc9c5\ubc31\ub9cc VND \uc0ac\uc774\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uacbd\ub825 3~6\ub144 (\uace0\uae09 \uc218\uc900):<\/b><span style=\"font-weight: 400;\"> \uc6d4\uae09\uc740 1,800\ub9cc~3,000\ub9cc VND\uc774\uba70, \uc804\ubb38 \uc790\uaca9\uc99d\uc774 \ud544\uc218\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uad00\ub9ac\uc790\/\uc774\uc0ac\uae09 (\uacbd\ub825 8\ub144 \uc774\uc0c1):<\/b><span style=\"font-weight: 400;\"> \uc6d4\uae09\uc740 5\ucc9c\ub9cc~1\uc5b5 VND\ub97c \ucd08\uacfc\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/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>\uc2e4\ubb34\uc5d0\uc11c \ud754\ud788 \uc811\ud558\ub294 \uc5b4\ub824\uc6c0\uacfc \ubb38\uc81c\uc810.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ubc1d\uc740 \uc804\ub9dd\uc5d0\ub3c4 \ubd88\uad6c\ud558\uace0 \ub0b4\ubd80 \uac10\uc0ac \ub2f4\ub2f9\uc790\ub4e4\uc740 \ub9c9\ub300\ud55c \uc555\ub825\uc5d0 \uc9c1\uba74\ud569\ub2c8\ub2e4. \uc774\ud574 \uc0c1\ucda9\uc740 \ud754\ud55c \ubb38\uc81c\uc774\uba70, \ub54c\ub85c\ub294 \uac10\uc0ac \uacb0\uacfc\uac00 \ud2b9\uc815 \uc774\uc775 \uc9d1\ub2e8\uacfc \uc5f0\uad00\ub418\ub294 \uacbd\uc6b0\uac00 \uc788\uc5b4 \uac10\uc0ac \ub2f4\ub2f9\uc790\ub294 \ub6f0\uc5b4\ub09c \uc815\uce58\uc801 \uac10\uac01\uacfc \ucd5c\uace0 \uacbd\uc601\uc9c4\uc758 \ud655\uace0\ud55c \uc9c0\uc6d0\uc744 \ud655\ubcf4\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub610 \ub2e4\ub978 \uacfc\uc81c\ub294 \ub04a\uc784\uc5c6\uc774 \ubcc0\ud654\ud558\ub294 \uae08\uc735 \uae30\uc220 \ud658\uacbd\uc785\ub2c8\ub2e4. \ucca8\ub2e8 \uae30\uc220\uc744 \uc774\uc6a9\ud55c \ubc94\uc8c4\ub294 \uc810\uc810 \ub354 \uc815\uad50\ud574\uc9c0\uace0 \uc788\uc5b4 \ub0b4\ubd80 \uac10\uc0ac \ub2f4\ub2f9\uc790\ub4e4\uc740 \ub04a\uc784\uc5c6\uc774 \ud559\uc2b5\ud574\uc57c \ud569\ub2c8\ub2e4. \uc9c0\uc18d\uc801\uc778 \uc5c5\ub370\uc774\ud2b8 \uc5c6\uc774\ub294 \ub2f4\ub2f9\uc790\ub4e4\uc774 \ube60\ub974\uac8c \uc2dc\ub300\uc5d0 \ub4a4\ub5a8\uc5b4\uc9c0\uac8c \ub418\uc5b4 \ud604\ub300\uc801\uc778 \uc704\ud5d8\uc73c\ub85c\ubd80\ud130 \uc870\uc9c1\uc744 \ubcf4\ud638\ud560 \ub2a5\ub825\uc744 \uc783\uac8c \ub420 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ub0b4\ubd80 \uac10\uc0ac \ub2f4\ub2f9\uc790\ub294 \uae30\uc5c5\uc774 \uc2dc\uc7a5\uc758 \uaca9\ubcc0\uacfc \ubc95\uc801 \uc704\ud5d8\uc744 \ud5e4\uccd0\ub098\uac08 \uc218 \uc788\ub3c4\ub85d \ub3d5\ub294 \ucda9\uc2e4\ud55c &quot;\uc218\ud638\uc790&quot;\uc785\ub2c8\ub2e4. \uc774\ub4e4\uc5d0 \ub300\ud55c \ud22c\uc790\ub294 \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4. <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/kiem-toan-he-thong-kiem-soat-noi-bo\/\"><span style=\"font-weight: 400;\">\ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c<\/span><\/a><span style=\"font-weight: 400;\"> \uc804\ubb38\uc131 \ud655\ubcf4\ub294 \ub0ad\ube44\ub418\ub294 \ube44\uc6a9\uc774 \uc544\ub2d9\ub2c8\ub2e4. \uc774\ub294 \uc218\uc775\uc744 \ubcf4\ud638\ud558\uace0 \uc870\uc9c1\uc758 \uc9c0\uc18d \uac00\ub2a5\ud55c \uc131\uc7a5\uc744 \uc720\uc9c0\ud558\ub294 \ub370 \uc788\uc5b4 \ud604\uba85\ud55c \ud22c\uc790\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uadc0\uc0ac\uc758 \uc0ac\uc5c5\uc5d0 \ud504\ub85c\uc138\uc2a4 \uad00\ub9ac \ub610\ub294 \ud3c9\uac00 \ubd80\uc11c \uc124\ub9bd\uc774 \ud544\uc694\ud558\uc2dc\ub2e4\uba74, MAN(Master Accountant Network)\uc774 \ub3c4\uc640\ub4dc\ub9ac\uaca0\uc2b5\ub2c8\ub2e4. MAN\uc740 \uc138\ubc95 \ubc0f \uad6d\uc81c \uae30\uc900\uc5d0 \ub300\ud55c \uae4a\uc774 \uc788\ub294 \uc9c0\uc2dd\uc744 \uac16\ucd98 \uc804\ubb38 \ub0b4\ubd80 \uac10\uc0ac\ud300\uc744 \uc544\uc6c3\uc18c\uc2f1 \ubc29\uc2dd\uc73c\ub85c \uc81c\uacf5\ud569\ub2c8\ub2e4. \uc9c0\uae08 \ubc14\ub85c MAN\uc5d0 \ubb38\uc758\ud558\uc5ec \uc0ac\uc5c5 \uc131\uc7a5\uc5d0 \uc9d1\uc911\ud558\ub294 \ub3d9\uc548 \ub9c8\uc74c\uc758 \ud3c9\uc548\uc744 \ub204\ub9ac\uc2ed\uc2dc\uc624.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_dich_vu_khac\"><\/span><b>\uae30\ud0c0 \uc11c\ube44\uc2a4<\/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\/ko\/dich-vu-kiem-toan-bao-cao-tai-chinh-tai-man\/\"><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-noi-bo-tron-goi\/\"><span style=\"font-weight: 400;\">\ub0b4\ubd80 \uac10\uc0ac \uc11c\ube44\uc2a4<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-danh-gia-he-thong-kiem-soat-noi-bo-tron-goi\/\"><span style=\"font-weight: 400;\">\ub0b4\ubd80\ud1b5\uc81c\uc2dc\uc2a4\ud15c \ud3c9\uac00 \uc11c\ube44\uc2a4<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-theo-yeu-cau-chuyen-sau\/\"><span style=\"font-weight: 400;\">\uc694\uccad\uc5d0 \ub530\ub978 \uac10\uc0ac \uc11c\ube44\uc2a4<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-thue-chuyen-nghiep\/\"><span style=\"font-weight: 400;\">\uc804\ubb38 \uc138\ubb34 \uac10\uc0ac \uc11c\ube44\uc2a4<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-xay-dung-toi-uu\/\"><span style=\"font-weight: 400;\">\uac74\uc124 \uac10\uc0ac \uc11c\ube44\uc2a4<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/ko\/dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-quy-dinh\/\"><span style=\"font-weight: 400;\">\ud504\ub85c\uc81d\ud2b8 \uc815\uc0b0 \uac10\uc0ac \uc11c\ube44\uc2a4 \uc644\ub8cc<\/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 Master Accountant Network\uc758 \uc11c\ube44\uc2a4 \uc5f0\ub77d\ucc98 \uc815\ubcf4<\/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;\">\uc8fc\uc18c: \ud638\uce58\ubbfc\uc2dc \ud0c4\ud22c\uc548\uad6c 43\ubc88\uac00 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubaa8\ubc14\uc77c\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\uba54\uc77c: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791\uc790: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ub808 \ud638\uc559 \ud22c\uc60c<\/span><\/a><span style=\"font-weight: 400;\"> \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.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_cau_hoi_thuong_gap_ve_nghe_kiem_toan_vien_noi_bo\"><\/span><b>\ub0b4\ubd80 \uac10\uc0ac \uc804\ubb38\uac00 \uc9c1\uc5c5\uc5d0 \ub300\ud55c \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38\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>\uc774 \uc9c1\uc5c5\uc744 \uac16\uae30 \uc704\ud574\uc11c\ub294 \uc5b4\ub5a4 \uc804\uacf5\uc744 \ud574\uc57c \ud560\uae4c\uc694?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\ud68c\uacc4, \uac10\uc0ac \ub610\ub294 \uc7ac\ubb34 \ubd84\uc57c\uc758 \ud559\uc704\ub85c \ub300\ud559\uc744 \uc878\uc5c5\ud558\ub294 \uac83\uc774 \uc88b\uc2b5\ub2c8\ub2e4. \ud558\uc9c0\ub9cc \ubc95\ud559\uc774\ub098 \uc815\ubcf4 \uc2dc\uc2a4\ud15c\uc744 \uc804\uacf5\ud55c \ud559\uc0dd\uc774\ub77c\ub3c4 \ucda9\ubd84\ud55c \uc804\ubb38 \uc9c0\uc2dd\uacfc \uac10\uc0ac \uc790\uaca9\uc99d\uc744 \ucde8\ub4dd\ud558\uba74 \uc774 \uc9c4\ub85c\ub97c \uc120\ud0dd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.                    <\/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>\uc5b4\ub290 \uc815\ub3c4 \uaddc\ubaa8\uc758 \uae30\uc5c5\uc5d0 \uac10\uc0ac \ubd80\uc11c\uac00 \ud544\uc694\ud55c\uac00\uc694?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\ubc95\ub960\uc5d0 \ub530\ub77c \uc0c1\uc7a5 \uae30\uc5c5\uc740 \ub0b4\ubd80 \uac10\uc0ac\uc778\uc744 \uc758\ubb34\uc801\uc73c\ub85c \ub450\uc5b4\uc57c \ud569\ub2c8\ub2e4. \ube44\uc0c1\uc7a5 \uae30\uc5c5\uc758 \uacbd\uc6b0, \ub9e4\ucd9c\uc561\uc774 1,000\uc5b5 VND\ub97c \ucd08\uacfc\ud558\uba74 \ub0b4\ubd80 \uac10\uc0ac\uc778\uc744 \uace0\uc6a9\ud558\ub294 \uac83\uc774 \uc790\uc0b0\uc744 \ubcf4\ud638\ud558\uace0 \ube44\uc6a9\uc744 \ud6a8\uacfc\uc801\uc73c\ub85c \uad00\ub9ac\ud558\ub294 \ucd5c\uc801\uc758 \ubc29\ubc95\uc785\ub2c8\ub2e4.                    <\/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 \uc790\uaca9\uc99d\uc740 \uc5bc\ub9c8\ub098 \uac00\uce58\uac00 \uc788\uc744\uae4c\uc694? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tCIA\ub294 \ub0b4\ubd80 \uac10\uc0ac \uc804\ubb38\uac00\ub97c \uc704\ud55c \ucd5c\uace0\uc758 \uad6d\uc81c \uc790\uaca9\uc99d\uc785\ub2c8\ub2e4. CIA \uc790\uaca9\uc99d\uc744 \uc18c\uc9c0\ud558\uba74 \ub0b4\ubd80 \uac10\uc0ac\uc790\ub294 \uc138\uacc4\uc801\uc73c\ub85c \ud45c\uc900\ud654\ub41c \uc9c0\uc2dd\uc744 \uac16\ucd94\uace0 \uacbd\uc7c1\ub825 \uc788\ub294 \uc5f0\ubd09\uc744 \ubc1b\ub294 \ub2e4\uad6d\uc801 \uae30\uc5c5\uc5d0\uc11c \uadfc\ubb34\ud560 \uae30\ud68c\ub97c \uc5bb\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.                    <\/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 [&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\/ko\/wp-json\/wp\/v2\/posts\/5355","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\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/comments?post=5355"}],"version-history":[{"count":2,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/5355\/revisions"}],"predecessor-version":[{"id":5361,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/5355\/revisions\/5361"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/5358"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=5355"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=5355"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=5355"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}