{"id":4350,"date":"2025-12-26T03:17:47","date_gmt":"2025-12-26T10:17:47","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4350"},"modified":"2025-12-26T03:17:47","modified_gmt":"2025-12-26T10:17:47","slug":"kiem-toan-nganh-tai-chinh-ngan-hang","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-tai-chinh-ngan-hang\/","title":{"rendered":"Auditing in the finance and banking sector in the digital age."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Auditing in the finance and banking sector involves examining and verifying the accuracy and fairness of financial statements and the legal compliance of credit institutions. According to the State Bank of Vietnam, by the end of 2024, the total assets of the credit institution system in Vietnam reached a record high, creating significant pressure for transparency. Conducting audits is not only a requirement from regulatory authorities but also a &quot;shield&quot; protecting the rights of depositors and investors.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Based on the Law on Credit Institutions 2024 and <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Tien-te-Ngan-hang\/Thong-tu-39-2011-TT-NHNN-kiem-toan-doc-lap-to-chuc-tin-dung-133057.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Circular 39\/2011\/TT-NHNN<\/span><\/a><span style=\"font-weight: 400;\">In the finance and banking sector, auditing activities are required to be conducted on a rigorous and regular basis. The complexity of derivative, credit, and fundraising operations demands a highly qualified team of auditors. This article will provide a comprehensive overview of the role, process, and latest legal regulations that all businesses need to be aware of.<\/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\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/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\/en\/kiem-toan-nganh-tai-chinh-ngan-hang\/#Ban_chat_va_tam_quan_trong_cua_kiem_toan_nganh_tai_chinh_%E2%80%93_ngan_hang\" >The nature and importance of auditing in the finance and banking sector.<\/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\/en\/kiem-toan-nganh-tai-chinh-ngan-hang\/#Khai_niem_chuyen_sau_ve_kiem_toan_trong_linh_vuc_tai_chinh\" >Advanced concepts of auditing in the financial field<\/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\/en\/kiem-toan-nganh-tai-chinh-ngan-hang\/#Vai_tro_%E2%80%9Cgac_cong%E2%80%9D_cho_nen_kinh_te\" >The role of &quot;gatekeeper&quot; for the economy.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-tai-chinh-ngan-hang\/#Muc_tieu_chien_luoc_cua_hoat_dong_kiem_toan\" >Strategic objectives of auditing activities<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-tai-chinh-ngan-hang\/#Khung_phap_ly_dieu_chinh_kiem_toan_nganh_tai_chinh_%E2%80%93_ngan_hang\" >Legal framework governing auditing in the finance and banking sector.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-tai-chinh-ngan-hang\/#Cac_van_ban_luat_quan_trong_nhat\" >The most important legal documents<\/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\/en\/kiem-toan-nganh-tai-chinh-ngan-hang\/#Quy_dinh_ve_kiem_toan_doc_lap_bat_buoc\" >Regulations on mandatory independent audits<\/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\/en\/kiem-toan-nganh-tai-chinh-ngan-hang\/#Trach_nhiem_phap_ly_cua_kiem_toan_vien\" >Auditor&#039;s legal liability<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-tai-chinh-ngan-hang\/#Cac_loai_hinh_kiem_toan_trong_linh_vuc_tai_chinh_%E2%80%93_ngan_hang\" >Types of audits in the finance and banking sector<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-tai-chinh-ngan-hang\/#Kiem_toan_bao_cao_tai_chinh_Kiem_toan_ben_ngoai\" >Financial statement audit (External audit)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-tai-chinh-ngan-hang\/#Kiem_toan_noi_bo_va_vai_tro_kiem_soat\" >Internal audit and the role of control<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-tai-chinh-ngan-hang\/#Kiem_toan_tuan_thu_quy_dinh_dac_thu\" >Specific regulatory compliance audit<\/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\/en\/kiem-toan-nganh-tai-chinh-ngan-hang\/#Kiem_toan_cong_nghe_thong_tin_IT_Audit\" >Information Technology Audit (IT Audit)<\/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\/en\/kiem-toan-nganh-tai-chinh-ngan-hang\/#Phan_tich_cac_rui_ro_trong_yeu_trong_kiem_toan_nganh_tai_chinh_%E2%80%93_ngan_hang\" >Analyzing key risks in auditing the finance and banking sector.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-tai-chinh-ngan-hang\/#Rui_ro_tin_dung_va_no_xau\" >Credit risk and bad debt<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-tai-chinh-ngan-hang\/#Rui_ro_thanh_khoan_va_quan_tri_nguon_von\" >Liquidity risk and capital management<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-tai-chinh-ngan-hang\/#Rui_ro_thi_truong_va_bien_dong_ty_gia\" >Market risk and exchange rate volatility<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-tai-chinh-ngan-hang\/#Quy_trinh_thuc_hien_kiem_toan_nganh_tai_chinh_%E2%80%93_ngan_hang_chuyen_nghiep\" >Professional auditing procedures for the finance and banking sector.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-tai-chinh-ngan-hang\/#Buoc_1_Lap_ke_hoach_kiem_toan_dua_tren_danh_gia_rui_ro\" >Step 1: Develop an audit plan based on risk assessment.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-tai-chinh-ngan-hang\/#Buoc_2_Thuc_hien_cac_thu_nghiem_kiem_soat\" >Step 2: Conduct control tests<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-tai-chinh-ngan-hang\/#Buoc_3_Thuc_hien_cac_thu_nghiem_co_ban_va_phan_tich_du_lieu\" >Step 3: Conduct basic tests and analyze the data.<\/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\/en\/kiem-toan-nganh-tai-chinh-ngan-hang\/#Buoc_4_Tong_hop_ket_qua_va_phat_hanh_bao_cao\" >Step 4: Summarize the results and publish the report.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-tai-chinh-ngan-hang\/#Ung_dung_cong_nghe_va_du_lieu_trong_kiem_toan_nganh_tai_chinh_%E2%80%93_ngan_hang\" >Application of technology and data in auditing in the finance and banking sector.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-tai-chinh-ngan-hang\/#Phan_tich_du_lieu_lon_Big_Data_Analytics\" >Big Data Analytics<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-tai-chinh-ngan-hang\/#Cong_nghe_Blockchain_trong_xac_thuc_giao_dich\" >Blockchain technology in transaction authentication.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-tai-chinh-ngan-hang\/#Tri_tue_nhan_tao_AI_phat_hien_gian_lan\" >Artificial intelligence (AI) detects fraud.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-tai-chinh-ngan-hang\/#Kien_thuc_va_ky_nang_can_thiet_cua_mot_kiem_toan_vien_tai_chinh\" >Knowledge and skills required of a financial auditor<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-tai-chinh-ngan-hang\/#Nen_tang_chuyen_mon_vung_chac\" >Solid professional foundation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-tai-chinh-ngan-hang\/#Ky_nang_phan_tich_va_tu_duy_phan_bien\" >Analytical and critical thinking skills<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-tai-chinh-ngan-hang\/#Ky_nang_giao_tiep_va_dao_duc_nghe_nghiep\" >Communication skills and professional ethics<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-tai-chinh-ngan-hang\/#Co_hoi_nghe_nghiep_trong_nganh_kiem_toan_tai_chinh_%E2%80%93_ngan_hang\" >Career opportunities in the financial and banking auditing industry.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-tai-chinh-ngan-hang\/#Lam_viec_tai_cac_cong_ty_kiem_toan_doc_lap\" >Working at independent auditing firms<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-tai-chinh-ngan-hang\/#Tro_thanh_chuyen_gia_noi_bo_tai_cac_ngan_hang\" >Become an internal specialist at banks.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-tai-chinh-ngan-hang\/#Co_hoi_tai_cac_co_quan_quan_ly_nha_nuoc\" >Opportunities in government agencies<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-tai-chinh-ngan-hang\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-tai-chinh-ngan-hang\/#Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\" >Service contact information at MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-37\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-tai-chinh-ngan-hang\/#FAQ_%E2%80%93_Nhung_cau_hoi_thuong_gap_ve_kiem_toan_nganh_tai_chinh_%E2%80%93_ngan_hang\" >FAQ \u2013 Frequently Asked Questions about Auditing in the Finance and Banking Industry<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-38\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-tai-chinh-ngan-hang\/#Tai_sao_ngan_hang_phai_kiem_toan_giua_nien_do\" >Why do banks need to conduct mid-year audits?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-39\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-tai-chinh-ngan-hang\/#Chi_phi_kiem_toan_ngan_hang_duoc_tinh_nhu_the_nao\" >How are bank audit fees calculated?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-40\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-nganh-tai-chinh-ngan-hang\/#Su_khac_biet_giua_kiem_toan_ngan_hang_va_doanh_nghiep_thuong\" >What is the difference between bank audits and typical business audits?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Ban_chat_va_tam_quan_trong_cua_kiem_toan_nganh_tai_chinh_%E2%80%93_ngan_hang\"><\/span><b>The nature and importance of auditing in the finance and banking sector.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The finance and banking sector plays a central role in the allocation and circulation of capital in the economy; therefore, any discrepancies in financial information can have significant ripple effects. Auditing in this sector aims not only to meet legal requirements but also to ensure transparency, system security, and market confidence. Given its high risk and stringent regulations, auditing in the finance and banking sector demands in-depth expertise, adherence to accounting standards, and compliance with State Bank regulations.<\/span><\/p>\n<figure id=\"attachment_4351\" aria-describedby=\"caption-attachment-4351\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4351\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Ban-chat-va-tam-quan-trong-cua-kiem-toan-nganh-tai-chinh-\u2013-ngan-hang.jpg\" alt=\"B\u1ea3n ch\u1ea5t v\u00e0 t\u1ea7m quan tr\u1ecdng c\u1ee7a ki\u1ec3m to\u00e1n ng\u00e0nh t\u00e0i ch\u00ednh \u2013 ng\u00e2n h\u00e0ng\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Ban-chat-va-tam-quan-trong-cua-kiem-toan-nganh-tai-chinh-\u2013-ngan-hang.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Ban-chat-va-tam-quan-trong-cua-kiem-toan-nganh-tai-chinh-\u2013-ngan-hang-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Ban-chat-va-tam-quan-trong-cua-kiem-toan-nganh-tai-chinh-\u2013-ngan-hang-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Ban-chat-va-tam-quan-trong-cua-kiem-toan-nganh-tai-chinh-\u2013-ngan-hang-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Ban-chat-va-tam-quan-trong-cua-kiem-toan-nganh-tai-chinh-\u2013-ngan-hang-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4351\" class=\"wp-caption-text\">The nature and importance of auditing in the finance and banking sector.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Khai_niem_chuyen_sau_ve_kiem_toan_trong_linh_vuc_tai_chinh\"><\/span><b>Advanced concepts of auditing in the financial field<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Auditing in the finance and banking sector is the process of collecting and evaluating evidence regarding the financial information of a banking entity. The main objective is to determine compliance with accounting standards (VAS\/IFRS) and regulations of the State Bank of Vietnam. This is a specialized field that plays a crucial role in maintaining the integrity of the global capital market.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_%E2%80%9Cgac_cong%E2%80%9D_cho_nen_kinh_te\"><\/span><b>The role of &quot;gatekeeper&quot; for the economy.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In the financial system, banks play a crucial role as intermediaries in payments and capital circulation. A small error in the financial reporting of a large bank can cause a domino effect, leading to an economic crisis. Therefore, auditing in the financial and banking sector helps assess the health of the system and ensures that capital adequacy ratios (CAR) always meet Basel II and III standards.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Muc_tieu_chien_luoc_cua_hoat_dong_kiem_toan\"><\/span><b>Strategic objectives of auditing activities<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Auditing activities focus on three objectives: the reliability of financial reporting, process efficiency, and legal compliance. In particular, auditing in the finance and banking sector aims to protect shareholder assets by detecting irregularities in credit granting and investment. Verifying integrity helps maintain confidence in the entire financial market today.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Khung_phap_ly_dieu_chinh_kiem_toan_nganh_tai_chinh_%E2%80%93_ngan_hang\"><\/span><b>Legal framework governing auditing in the finance and banking sector.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Auditing activities in the finance and banking sector in Vietnam are governed by a strict legal system to ensure transparency and system security. Regulations from laws and circulars of the State Bank of Vietnam have standardized the requirements for independent auditing. <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-noi-bo-2\/\"><span style=\"font-weight: 400;\">internal audit<\/span><\/a><span style=\"font-weight: 400;\"> and the professional responsibilities of auditors. Compliance with this legal framework is not only a mandatory obligation for credit institutions but also a basis for controlling risks, improving the quality of financial reporting, and strengthening market confidence.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_van_ban_luat_quan_trong_nhat\"><\/span><b>The most important legal documents<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The implementation of financial and banking audits in Vietnam is directly regulated by a strict system of legal documents. This helps standardize processes and ensure consistency throughout the entire system of credit institutions.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Summary of the most important legal documents<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Text type<\/b><\/td>\n<td style=\"text-align: center;\"><b>Reference Number\/Citation<\/b><\/td>\n<td style=\"text-align: center;\"><b>Content related to auditing<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Law<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Law on Credit Institutions 2024<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Regulations on independent auditing and internal control<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Law<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Independent Auditing Law 2011<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Standards for financial auditors<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Circular<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Circular 39\/2011\/TT-NHNN<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Regulations on internal auditing of credit institutions<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Circular<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Circular 13\/2018\/TT-NHNN<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Regulations concerning internal control systems and risk management.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_kiem_toan_doc_lap_bat_buoc\"><\/span><b>Regulations on mandatory independent audits<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">According to regulations, all commercial banks in Vietnam must have their annual financial statements audited by an approved independent entity. Audits of both consolidated and individual financial statements must be completed within 90 days of the end of the fiscal year. This regulation aims to ensure maximum transparency in the information disclosed.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Trach_nhiem_phap_ly_cua_kiem_toan_vien\"><\/span><b>Auditor&#039;s legal liability<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Auditors conducting audits in the finance and banking sector are legally responsible for the results they produce. If serious irregularities are overlooked, causing damage to the system, the auditor may have their professional license revoked. The auditing firm also faces the risk of being banned from auditing credit institutions for an extended period.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_loai_hinh_kiem_toan_trong_linh_vuc_tai_chinh_%E2%80%93_ngan_hang\"><\/span><b>Types of audits in the finance and banking sector<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In the finance and banking sector, auditing plays a crucial role in ensuring transparency, system security, and legal compliance. Due to the complex nature of its operations, high risks, and strict oversight, this industry employs various types of audits, ranging from financial statement audits and internal audits to compliance audits and information technology audits. Each type serves a specific management and risk control objective.<\/span><\/p>\n<figure id=\"attachment_4352\" aria-describedby=\"caption-attachment-4352\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4352\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-loai-hinh-kiem-toan-trong-linh-vuc-tai-chinh-\u2013-ngan-hang.jpg\" alt=\"C\u00e1c lo\u1ea1i h\u00ecnh ki\u1ec3m to\u00e1n trong l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh \u2013 ng\u00e2n h\u00e0ng\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-loai-hinh-kiem-toan-trong-linh-vuc-tai-chinh-\u2013-ngan-hang.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-loai-hinh-kiem-toan-trong-linh-vuc-tai-chinh-\u2013-ngan-hang-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-loai-hinh-kiem-toan-trong-linh-vuc-tai-chinh-\u2013-ngan-hang-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-loai-hinh-kiem-toan-trong-linh-vuc-tai-chinh-\u2013-ngan-hang-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-loai-hinh-kiem-toan-trong-linh-vuc-tai-chinh-\u2013-ngan-hang-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4352\" class=\"wp-caption-text\">Types of audits in the finance and banking sector<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_bao_cao_tai_chinh_Kiem_toan_ben_ngoai\"><\/span><b>Financial statement audit (External audit)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This is the most common type, focusing on assessing the accuracy of balance sheets and income statements. Auditing in the finance and banking sector in this aspect requires thorough examination of credit risk provisions. Auditors also need to determine the fair value of complex financial instruments at market prices.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_noi_bo_va_vai_tro_kiem_soat\"><\/span><b>Internal audit and the role of control<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Internal audit is a department under the Supervisory Board, operating independently from the direct management structure. Internal auditing in the finance and banking sector helps review daily transactions and ensure that credit approval processes are not violated. This activity contributes to preventing internal fraud and optimizing organizational operational efficiency.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_tuan_thu_quy_dinh_dac_thu\"><\/span><b>Specific regulatory compliance audit<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Banks are subject to stringent regulations regarding safety ratios, credit limits, and anti-money laundering (AML) measures. Therefore, compliance audits in the financial and banking sector are mandatory to avoid massive fines. Good compliance helps protect an organization&#039;s reputation in the international market and maintain its operating license.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_cong_nghe_thong_tin_IT_Audit\"><\/span><b>Information Technology Audit (IT Audit)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In the era of digital banking, financial data is largely stored on complex core-banking systems. Modern financial and banking audits require IT audits to assess the security and integrity of this data. This process ensures that customers&#039; electronic transactions remain safe from increasingly sophisticated cyberattacks.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phan_tich_cac_rui_ro_trong_yeu_trong_kiem_toan_nganh_tai_chinh_%E2%80%93_ngan_hang\"><\/span><b>Analyzing key risks in auditing the finance and banking sector.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>In the finance and banking industry, auditing is implemented in diverse ways to comprehensively control risks. Financial statement audits verify the accuracy of data and mitigate risks. Internal audits help monitor processes, prevent fraud, and improve operational efficiency. Compliance audits ensure compliance with regulations on capital safety, credit, and anti-money laundering. In the era of digital banking, IT auditing plays a crucial role in protecting data and transaction systems.<\/p>\n<p>&nbsp;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_tin_dung_va_no_xau\"><\/span><b>Credit risk and bad debt<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Credit risk is a top concern. When conducting audits of the finance and banking sector, experts must carefully assess loan classification skills according to Circular 11\/2021\/TT-NHNN. Insufficient provisioning can create a false financial statement, jeopardizing the bank&#039;s liquidity and capital safety in the future.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_thanh_khoan_va_quan_tri_nguon_von\"><\/span><b>Liquidity risk and capital management<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Banks often use short-term capital to provide long-term loans, creating a potential liquidity gap. Financial and banking auditors need to analyze stress test scenarios. This ensures that banks have sufficient funds to meet customer obligations even in the most volatile market conditions.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_thi_truong_va_bien_dong_ty_gia\"><\/span><b>Market risk and exchange rate volatility<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">For banks with strong foreign exchange trading operations, market risk is extremely high. Financial and banking audits focus on examining valuation models and hedging methods. Auditors need to verify that derivative contracts are recorded at their true value in response to market fluctuations.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Analysis of key risks in auditing the finance and banking sector.<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Risk group<\/b><\/td>\n<td style=\"text-align: center;\"><b>Indicators requiring audit<\/b><\/td>\n<td style=\"text-align: center;\"><b>Comparison regulations<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Credit<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Non-performing loan (NPL) ratio, Risk provision.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Circular 11\/2021\/TT-NHNN<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Liquidity<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">LDR ratio, Liquid assets<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Circular 22\/2019\/TT-NHNN<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Work<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">System errors, internal fraud<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Circular 13\/2018\/TT-NHNN<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_kiem_toan_nganh_tai_chinh_%E2%80%93_ngan_hang_chuyen_nghiep\"><\/span><b>Professional auditing procedures for the finance and banking sector.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The auditing process in the finance and banking sector consists of four main steps. Auditors develop a plan based on risk assessment and determine materiality levels appropriate to the bank&#039;s specific characteristics. Next is control testing to examine the effectiveness of processes, particularly in credit operations. The substantive testing phase focuses on data analysis, balance reconciliation, and interest rate verification. Finally, the results are compiled and presented in an audit report with a formal opinion in accordance with professional standards.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_Lap_ke_hoach_kiem_toan_dua_tren_danh_gia_rui_ro\"><\/span><b>Step 1: Develop an audit plan based on risk assessment.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In the initial stage, auditors identify the key risk areas of a credit institution. For financial and banking audits, the plan must include understanding the organizational structure and control environment. Determining materiality is crucial because the volume of transactions at banks is often very large and complex.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_Thuc_hien_cac_thu_nghiem_kiem_soat\"><\/span><b>Step 2: Conduct control tests<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Auditors examine whether a bank&#039;s control processes are working effectively in practice. For example, in financial and banking audits, they will randomly inspect credit files. The goal is to verify the completeness of approval signatures and that collateral is valued correctly according to applicable regulations.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_Thuc_hien_cac_thu_nghiem_co_ban_va_phan_tich_du_lieu\"><\/span><b>Step 3: Conduct basic tests and analyze the data.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">With modern software, auditors run query commands on the core banking database. Auditing in the finance and banking sector at this stage includes reconciling deposit balances and confirming them with clients. Checks on the calculation of deposit and lending interest rates are also performed to ensure there are no discrepancies.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_4_Tong_hop_ket_qua_va_phat_hanh_bao_cao\"><\/span><b>Step 4: Summarize the results and publish the report.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">After gathering sufficient evidence, the auditor discusses the findings with the Board of Directors. The final audit report for the finance and banking sector will then issue a formal opinion. This opinion may be unqualified, qualified, adverse, or a disclaimer, depending on the level of scrutiny.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ung_dung_cong_nghe_va_du_lieu_trong_kiem_toan_nganh_tai_chinh_%E2%80%93_ngan_hang\"><\/span><b>Application of technology and data in auditing in the finance and banking sector.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The rapid development of digital technology is fundamentally changing the way audits are conducted in the finance and banking industry. Faced with massive amounts of data and increasingly stringent risk control requirements, auditors can no longer rely solely on traditional methods but must apply Big Data, Blockchain, and Artificial Intelligence. These technologies help improve accuracy, detect fraud early, and enhance transparency throughout the entire system.<\/span><\/p>\n<figure id=\"attachment_4355\" aria-describedby=\"caption-attachment-4355\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4355\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Ung-dung-cong-nghe-va-du-lieu-trong-kiem-toan-nganh-tai-chinh-\u2013-ngan-hang.jpg\" alt=\"\u1ee8ng d\u1ee5ng c\u00f4ng ngh\u1ec7 v\u00e0 d\u1eef li\u1ec7u trong ki\u1ec3m to\u00e1n ng\u00e0nh t\u00e0i ch\u00ednh \u2013 ng\u00e2n h\u00e0ng\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Ung-dung-cong-nghe-va-du-lieu-trong-kiem-toan-nganh-tai-chinh-\u2013-ngan-hang.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Ung-dung-cong-nghe-va-du-lieu-trong-kiem-toan-nganh-tai-chinh-\u2013-ngan-hang-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Ung-dung-cong-nghe-va-du-lieu-trong-kiem-toan-nganh-tai-chinh-\u2013-ngan-hang-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Ung-dung-cong-nghe-va-du-lieu-trong-kiem-toan-nganh-tai-chinh-\u2013-ngan-hang-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Ung-dung-cong-nghe-va-du-lieu-trong-kiem-toan-nganh-tai-chinh-\u2013-ngan-hang-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4355\" class=\"wp-caption-text\">Application of technology and data in auditing in the finance and banking sector.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Phan_tich_du_lieu_lon_Big_Data_Analytics\"><\/span><b>Big Data Analytics<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">With millions of transactions every day, traditional sampling methods no longer guarantee absolute reliability. Financial and banking audits now use the 100% algorithm to scan transaction data. This technology helps to immediately detect unusual transactions or signs of money laundering that older methods easily miss.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cong_nghe_Blockchain_trong_xac_thuc_giao_dich\"><\/span><b>Blockchain technology in transaction authentication.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Many banks are adopting Blockchain technology to record interbank transactions and trade finance. This is fundamentally changing the way modern financial and banking audits are conducted. Instead of verifying paper documents, auditors are now examining nodes and smart contracts on the blockchain.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tri_tue_nhan_tao_AI_phat_hien_gian_lan\"><\/span><b>Artificial intelligence (AI) detects fraud.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">AI has the ability to learn from past fraudulent behavior to predict future risks more accurately. In financial and banking auditing, AI tools effectively support the classification of high-risk customers. The system also provides early warning of loans that are likely to be classified as bad based on macroeconomic data.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Kien_thuc_va_ky_nang_can_thiet_cua_mot_kiem_toan_vien_tai_chinh\"><\/span><b>Knowledge and skills required of a financial auditor<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Financial and banking auditors are a core force in ensuring transparency and safety for the financial system. Due to the high-risk nature of the industry and the strict compliance requirements, auditors need not only solid professional knowledge but also strong analytical skills, critical thinking, effective communication, and exemplary professional ethics to meet increasingly demanding job requirements.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nen_tang_chuyen_mon_vung_chac\"><\/span><b>Solid professional foundation<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">To succeed in auditing the finance and banking sector, personnel need a degree in Accounting or Finance. However, international certifications such as CPA, ACCA, or CFA are considered essential for working at the Big4 firms. A deep understanding of the banking accounting system is a mandatory requirement for this position.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ky_nang_phan_tich_va_tu_duy_phan_bien\"><\/span><b>Analytical and critical thinking skills<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The financial field is always full of complex numbers and transaction structures. A good financial and banking auditor must be able to see through the economic nature of transactions. Professional skepticism helps them uncover the truth behind sophisticatedly presented financial reports.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ky_nang_giao_tiep_va_dao_duc_nghe_nghiep\"><\/span><b>Communication skills and professional ethics<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Auditors frequently work with senior management at commercial banks. Persuasion skills and the ability to present issues objectively are extremely important. Above all, professional ethics help auditors in the finance and banking sector withstand pressure and protect their independence.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Co_hoi_nghe_nghiep_trong_nganh_kiem_toan_tai_chinh_%E2%80%93_ngan_hang\"><\/span><b>Career opportunities in the financial and banking auditing industry.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The field of financial and banking auditing offers many attractive career opportunities. You can work at large independent auditing firms with a professional environment, competitive salary, and clear career advancement paths. In addition, commercial banks always prioritize hiring auditors for their internal control departments, helping to ensure the safety and efficiency of operations. Besides the private sector, government agencies also need auditing experts to supervise systems and manage macroeconomic finances.<\/span><\/p>\n<figure id=\"attachment_4353\" aria-describedby=\"caption-attachment-4353\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4353\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Co-hoi-nghe-nghiep-trong-nganh-kiem-toan-tai-chinh-\u2013-ngan-hang.jpg\" alt=\"C\u01a1 h\u1ed9i ngh\u1ec1 nghi\u1ec7p trong ng\u00e0nh ki\u1ec3m to\u00e1n t\u00e0i ch\u00ednh \u2013 ng\u00e2n h\u00e0ng\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Co-hoi-nghe-nghiep-trong-nganh-kiem-toan-tai-chinh-\u2013-ngan-hang.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Co-hoi-nghe-nghiep-trong-nganh-kiem-toan-tai-chinh-\u2013-ngan-hang-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Co-hoi-nghe-nghiep-trong-nganh-kiem-toan-tai-chinh-\u2013-ngan-hang-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Co-hoi-nghe-nghiep-trong-nganh-kiem-toan-tai-chinh-\u2013-ngan-hang-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Co-hoi-nghe-nghiep-trong-nganh-kiem-toan-tai-chinh-\u2013-ngan-hang-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4353\" class=\"wp-caption-text\">Career opportunities in the financial and banking auditing industry.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Lam_viec_tai_cac_cong_ty_kiem_toan_doc_lap\"><\/span><b>Working at independent auditing firms<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Large firms like PwC, Deloitte, EY, and KPMG always have specialized financial services (FS) departments. This is a rigorous training environment but offers attractive salaries and career advancement opportunities. Experience gained from auditing in the finance and banking sector here provides a solid foundation for a future career.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tro_thanh_chuyen_gia_noi_bo_tai_cac_ngan_hang\"><\/span><b>Become an internal specialist at banks.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Commercial banks are always looking for experienced auditors to work in their internal control departments. Working &quot;on the other side of the fence&quot; after conducting audits in the finance and banking sector gives you a systemic perspective. This position directly contributes to the safety and efficiency of the organization.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Co_hoi_tai_cac_co_quan_quan_ly_nha_nuoc\"><\/span><b>Opportunities in government agencies<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The State Bank Inspectorate or the State Audit Office needs personnel with in-depth knowledge of finance. Here, you will perform the task of national supervision and ensuring the soundness of the economy. This is an opportunity to participate in the implementation of important monetary policy and macroeconomic management.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Auditing in the finance and banking sector plays a crucial role as a filter, helping to eliminate misinformation and strengthen trust. In a volatile world, conducting audits is not only about compliance but also a strategy to enhance competitiveness. Deep insights into finance and banking auditing help credit institutions identify potential problems early, thereby maintaining long-term sustainable growth.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If your organization is seeking expert consulting services in accounting and tax matters, MAN \u2013 Master Accountant Network is ready to assist you. With a team of experienced professionals in the financial and banking auditing industry, we are committed to providing optimal solutions. We guarantee the highest level of compliance and protect your business&#039;s best interests. Contact MAN today for professional advice on your financial transparency journey.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Service contact information at MAN \u2013 Master Accountant Network<\/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;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Content production by: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Le Hoang Tuyen<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO MAN \u2013 Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"FAQ_%E2%80%93_Nhung_cau_hoi_thuong_gap_ve_kiem_toan_nganh_tai_chinh_%E2%80%93_ngan_hang\"><\/span><b>FAQ \u2013 Frequently Asked Questions about Auditing in the Finance and Banking Industry<\/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=\"Tai_sao_ngan_hang_phai_kiem_toan_giua_nien_do\"><\/span>Why do banks need to conduct mid-year audits?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tBanks are listed organizations with high systemic risk, therefore mid-year audits of the financial and banking sector are mandatory. This helps shareholders stay updated on the financial situation and supports regulatory authorities in monitoring. Early detection of signs of capital insecurity helps prevent potential crises.                    <\/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=\"Chi_phi_kiem_toan_ngan_hang_duoc_tinh_nhu_the_nao\"><\/span>How are bank audit fees calculated?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tAudit fees in the finance and banking sector depend on the size of assets and the number of operating branches. The complexity of derivative financial instruments also directly affects service fees. Typically, these fees are significantly higher than those for auditing typical manufacturing or trading businesses.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Su_khac_biet_giua_kiem_toan_ngan_hang_va_doanh_nghiep_thuong\"><\/span>What is the difference between bank audits and typical business audits?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tThe biggest difference lies in the subject matter and key risks. Financial and banking audits focus deeply on credit risk and liquidity risk. 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Theo Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc, t\u00ednh \u0111\u1ebfn cu\u1ed1i n\u0103m 2024, t\u1ed5ng t\u00e0i s\u1ea3n h\u1ec7 th\u1ed1ng c\u00e1c t\u1ed5 [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4354,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4350","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4350","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=4350"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4350\/revisions"}],"predecessor-version":[{"id":4356,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4350\/revisions\/4356"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4354"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4350"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4350"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4350"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}