{"id":4469,"date":"2026-01-02T01:51:26","date_gmt":"2026-01-02T08:51:26","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4469"},"modified":"2026-01-02T01:51:26","modified_gmt":"2026-01-02T08:51:26","slug":"kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy\/","title":{"rendered":"Auditing investment funds and fund management companies: Processes, legal regulations, and optimal solutions."},"content":{"rendered":"<div class=\"flex flex-col text-sm pb-25\">\n<article class=\"text-token-text-primary w-full focus:outline-none [--shadow-height:45px] has-data-writing-block:pointer-events-none has-data-writing-block:-mt-(--shadow-height) has-data-writing-block:pt-(--shadow-height) [&amp;:has([data-writing-block])&gt;*]:pointer-events-auto scroll-mt-[calc(var(--header-height)+min(200px,max(70px,20svh)))]\" dir=\"auto\" tabindex=\"-1\" data-turn-id=\"request-WEB:1783714e-d59c-44c9-a4d1-28a9849e215f-15\" data-testid=\"conversation-turn-32\" data-scroll-anchor=\"true\" data-turn=\"assistant\">\n<div class=\"text-base my-auto mx-auto pb-10 [--thread-content-margin:--spacing(4)] @w-sm\/main:[--thread-content-margin:--spacing(6)] @w-lg\/main:[--thread-content-margin:--spacing(16)] px-(--thread-content-margin)\">\n<div class=\"[--thread-content-max-width:40rem] @w-lg\/main:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\" tabindex=\"-1\">\n<div class=\"flex max-w-full flex-col grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal [.text-message+&amp;]:mt-1\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"756941ad-2061-4784-9350-a2850eae09be\" data-message-model-slug=\"gpt-5-2\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[1px]\">\n<div class=\"markdown prose dark:prose-invert w-full break-words dark markdown-new-styling\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"mt-3 w-full empty:hidden\">\n<div class=\"text-center\">Auditing investment funds and fund management companies is an independent and objective inspection aimed at ensuring transparency, legal compliance, and protecting the legitimate rights of investors. In the context of Vietnam&#039;s stock market striving for an upgrade, verifying the accuracy of net asset value (NAV) and the safety of assets under management has become a core task for auditing firms.<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n<\/div>\n<p><span style=\"font-weight: 400;\">According to the regulations at <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Chung-khoan\/Luat-Chung-khoan-nam-2019-399763.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Securities Law 2019<\/span><\/a><span style=\"font-weight: 400;\"> and <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Chung-khoan\/Nghi-dinh-155-2020-ND-CP-huong-dan-Luat-Chung-khoan-461323.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Decree 155\/2020\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">Securities trading organizations and public investment funds are required to conduct annual financial statement audits. Auditing investment funds and fund management companies not only helps detect accounting errors but also assesses the effectiveness of internal control systems, thereby maintaining stability and confidence in the financial market. Let&#039;s explore these in-depth aspects in detail below.<\/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-quy-dau-tu-va-cong-ty-quan-ly-quy\/#Ban_chat_va_muc_dich_cua_kiem_toan_quy_dau_tu_va_cong_ty_quan_ly_quy\" >The nature and purpose of auditing investment funds and fund management companies.<\/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-quy-dau-tu-va-cong-ty-quan-ly-quy\/#Bao_ve_quyen_loi_nha_dau_tu_va_tinh_minh_bach_tai_san\" >Protecting investor rights and asset transparency.<\/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-quy-dau-tu-va-cong-ty-quan-ly-quy\/#Tuan_thu_khuon_kho_phap_ly_nghiem_ngat_tai_Viet_Nam\" >Strict adherence to the legal framework in Vietnam.<\/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\/en\/kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy\/#Doi_tuong_trong_tam_trong_kiem_toan_quy_dau_tu_va_cong_ty_quan_ly_quy\" >The main focus of audits on investment funds and fund management companies.<\/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\/en\/kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy\/#Kiem_toan_tai_Cong_ty_quan_ly_quy_CTQLQ\" >Auditing at Fund Management Companies (FMCs)<\/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\/en\/kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy\/#Kiem_toan_cac_loai_hinh_Quy_dau_tu_chung_khoan\" >Auditing various types of securities investment funds.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy\/#Yeu_cau_ve_nang_luc_nhan_su_va_bo_may_kiem_soat\" >Requirements regarding personnel capacity and control mechanisms.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy\/#Vai_tro_cua_Kiem_toan_noi_bo_trong_CTQLQ\" >The role of internal audit in quality management.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy\/#Tieu_chuan_doi_voi_to_chuc_kiem_toan_doc_lap\" >Standards for independent auditing organizations<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy\/#Cac_linh_vuc_nghiep_vu_trong_tam_trong_quy_trinh_kiem_toan_quy_dau_tu_va_cong_ty_quan_ly_quy\" >Key areas of expertise in the audit process for investment funds and fund management companies.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy\/#Kiem_soat_quy_trinh_dinh_gia_va_tinh_toan_NAV\" >Control the valuation process and calculate NAV.<\/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-quy-dau-tu-va-cong-ty-quan-ly-quy\/#Kiem_tra_tinh_tuan_thu_han_muc_dau_tu\" >Checking compliance with investment limits<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy\/#Ly_do_nen_chon_dich_vu_kiem_toan_quy_dau_tu_va_cong_ty_quan_ly_quy_tai_MAN\" >Reasons to choose MAN for investment fund and fund management company auditing services.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy\/#Doi_ngu_chuyen_gia_so_huu_chung_chi_quoc_te_danh_gia\" >Our team of experts holds prestigious international certifications.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy\/#Quy_trinh_kiem_toan_hien_dai_dua_tren_cong_nghe_Data_Analytics\" >Modern auditing processes are based on technology (Data Analytics).<\/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-quy-dau-tu-va-cong-ty-quan-ly-quy\/#Am_hieu_sau_sac_he_thong_phap_luat_chung_khoan_Viet_Nam\" >In-depth understanding of the Vietnamese securities legal system.<\/a><\/li><\/ul><\/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\/en\/kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy\/#Nhung_thach_thuc_dac_thu_trong_kiem_toan_quy_dau_tu_va_cong_ty_quan_ly_quy\" >Specific challenges in auditing investment funds and fund management companies.<\/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\/en\/kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy\/#Su_phuc_tap_cua_cac_cong_cu_tai_chinh_moi\" >The complexity of new financial instruments<\/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\/en\/kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy\/#Rui_ro_tu_he_thong_cong_nghe_thong_tin\" >Risks from information technology systems<\/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\/en\/kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy\/#Ket_luan\" >Conclude\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\/en\/kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy\/#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-22\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy\/#Cau_hoi_thuong_gap_ve_kiem_toan_quy_dau_tu_va_cong_ty_quan_ly_quy\" >Frequently Asked Questions about Auditing Investment Funds and Fund Management Companies<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy\/#Tai_sao_NAV_lai_la_trong_tam_cua_kiem_toan_quy\" >Why is NAV the focus of fund audits?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy\/#CTQLQ_khong_co_bo_phan_kiem_toan_noi_bo_co_bi_phat_khong\" >Will a company that manages assets without an internal audit department be penalized?<\/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-quy-dau-tu-va-cong-ty-quan-ly-quy\/#Chung_chi_CFA_co_bat_buoc_doi_voi_kiem_toan_vien_quy\" >Is the CFA certification required for fund auditors?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Ban_chat_va_muc_dich_cua_kiem_toan_quy_dau_tu_va_cong_ty_quan_ly_quy\"><\/span><b>The nature and purpose of auditing investment funds and fund management companies.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Auditing investment funds and fund management companies plays a crucial role in protecting investor rights and ensuring asset transparency. By verifying the existence, ownership, and fair value of investments, audits help ensure that the Net Asset Value (NAV) is accurately reflected, limiting fraud and misrepresentation of information. Simultaneously, this activity must strictly comply with securities laws, supporting funds and fund management companies in meeting governance requirements and minimizing legal risks.<\/span><\/p>\n<figure id=\"attachment_4471\" aria-describedby=\"caption-attachment-4471\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4471\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Ban-chat-va-muc-dich-cua-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy.jpg\" alt=\"B\u1ea3n ch\u1ea5t v\u00e0 m\u1ee5c \u0111\u00edch c\u1ee7a ki\u1ec3m to\u00e1n qu\u1ef9 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Ban-chat-va-muc-dich-cua-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Ban-chat-va-muc-dich-cua-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Ban-chat-va-muc-dich-cua-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Ban-chat-va-muc-dich-cua-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Ban-chat-va-muc-dich-cua-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4471\" class=\"wp-caption-text\">The nature and purpose of auditing investment funds and fund management companies.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Bao_ve_quyen_loi_nha_dau_tu_va_tinh_minh_bach_tai_san\"><\/span><b>Protecting investor rights and asset transparency.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The essence of auditing investment funds and fund management companies is to verify the existence and ownership of assets in the investment portfolio. Investors rely on the auditor&#039;s opinion to be confident that their invested capital is being managed properly and accurately reflected in the NAV.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Misvaluation of assets can lead to serious legal and financial consequences. Therefore, the primary goal of auditing investment funds and fund management companies is to prevent fraud and profiteering, and to ensure that all information disclosed to the public is truthful and reasonable.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tuan_thu_khuon_kho_phap_ly_nghiem_ngat_tai_Viet_Nam\"><\/span><b>Strict adherence to the legal framework in Vietnam.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Auditing activities of investment funds and fund management companies must adhere closely to current legal regulations. This helps management entities avoid the risks of administrative penalties or suspension of operations from state management agencies.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><strong>This summary table complies with the strict legal framework in Vietnam.<\/strong><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Legal documents<\/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;\">Securities Law No. 54\/2019\/QH14<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Regulations regarding the obligation to audit annual financial statements.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Decree 155\/2020\/ND-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Details on corporate governance of fund management companies and fund operations.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Circular 99\/2020\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Guidelines for the management and operation of fund management companies.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Circular 98\/2020\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Regulations on the management of securities investment funds.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_trong_tam_trong_kiem_toan_quy_dau_tu_va_cong_ty_quan_ly_quy\"><\/span><b>The main focus of audits on investment funds and fund management companies.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div class=\"flex max-w-full flex-col grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal [.text-message+&amp;]:mt-1\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"756941ad-2061-4784-9350-a2850eae09be\" data-message-model-slug=\"gpt-5-2\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[1px]\">\n<div class=\"markdown prose dark:prose-invert w-full break-words dark markdown-new-styling\">\n<p data-start=\"0\" data-end=\"464\" data-is-last-node=\"\" data-is-only-node=\"\">In auditing investment funds and fund management companies, correctly identifying the focus area determines the quality and reliability of the audit opinion. The scope is not limited to the financial statements of the fund management company but also includes the investment funds managed by the entity. The audit focus concentrates on capital, fee revenue, operating expenses, compliance with financial safety ratios, and especially the existence and value of the investment portfolio through comparison with the custodian bank and the securities depository system.<\/p>\n<figure id=\"attachment_4473\" aria-describedby=\"caption-attachment-4473\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4473\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-trong-tam-trong-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng tr\u1ecdng t\u00e2m trong ki\u1ec3m to\u00e1n qu\u1ef9 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-trong-tam-trong-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-trong-tam-trong-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-trong-tam-trong-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-trong-tam-trong-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Doi-tuong-trong-tam-trong-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4473\" class=\"wp-caption-text\">The main focus of audits on investment funds and fund management companies.<\/figcaption><\/figure>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_tai_Cong_ty_quan_ly_quy_CTQLQ\"><\/span><b>Auditing at Fund Management Companies (FMCs)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">For asset management, auditors focus on: <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">financial reports<\/span><\/a><span style=\"font-weight: 400;\"> This includes examining both the individual and consolidated figures of the business itself. The content includes verifying the registered capital, revenue from fund management fees, bonus fees, and operating expenses.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In particular, if the fund management company is a public company, the auditing of investment funds and fund management companies will be more stringent in terms of governance. Auditors need to assess whether the company maintains financial safety ratios as prescribed by the State Securities Commission.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_cac_loai_hinh_Quy_dau_tu_chung_khoan\"><\/span><b>Auditing various types of securities investment funds.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Investment funds are entities without legal personality but possess independent assets. Auditing of investment funds and fund management companies currently focuses on fund types such as: open-ended funds, closed-end funds, member funds, ETFs, and real estate investment trusts (REITs).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The key aspect is the portfolio audit. Auditors must reconcile the securities balances at the Supervisory Bank and the Vietnam Securities Depository (VSDC) to ensure there are no discrepancies between the books and the actual balance.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Yeu_cau_ve_nang_luc_nhan_su_va_bo_may_kiem_soat\"><\/span><b>Requirements regarding personnel capacity and control mechanisms.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Human resource capacity and control mechanisms are key factors in ensuring the effectiveness of audits of investment funds and fund management companies. Securities law imposes strict requirements on both internal audits at fund management companies and independent audit organizations. Meeting standards regarding expertise, professional certifications, and independence not only improves audit quality but also contributes to risk management, prevents conflicts of interest, and protects investor rights.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_cua_Kiem_toan_noi_bo_trong_CTQLQ\"><\/span><b>The role of internal audit in quality management.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">By law, public fund management companies are required to have an internal audit department reporting directly to the Board of Directors. Personnel performing audits of investment funds and fund management companies in these companies need to have a deep understanding of financial analysis and risk management.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Typically, professionals holding a Chartered Financial Analyst (CFA) certification at Level II or higher are preferred. They act as the first line of defense in detecting conflicts of interest between fund managers and investors in the fund.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tieu_chuan_doi_voi_to_chuc_kiem_toan_doc_lap\"><\/span><b>Standards for independent auditing organizations<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Not all auditing firms are authorized to audit investment funds and fund management companies. The firm must be on the list of auditing firms approved by the State Securities Commission to audit entities with public interest in the securities sector.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_linh_vuc_nghiep_vu_trong_tam_trong_quy_trinh_kiem_toan_quy_dau_tu_va_cong_ty_quan_ly_quy\"><\/span><b>Key areas of expertise in the audit process for investment funds and fund management companies.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div class=\"flex flex-col text-sm pb-25\">\n<article class=\"text-token-text-primary w-full focus:outline-none [--shadow-height:45px] has-data-writing-block:pointer-events-none has-data-writing-block:-mt-(--shadow-height) has-data-writing-block:pt-(--shadow-height) [&amp;:has([data-writing-block])&gt;*]:pointer-events-auto scroll-mt-[calc(var(--header-height)+min(200px,max(70px,20svh)))]\" dir=\"auto\" tabindex=\"-1\" data-turn-id=\"request-WEB:1783714e-d59c-44c9-a4d1-28a9849e215f-15\" data-testid=\"conversation-turn-32\" data-scroll-anchor=\"true\" data-turn=\"assistant\">\n<div class=\"text-base my-auto mx-auto pb-10 [--thread-content-margin:--spacing(4)] @w-sm\/main:[--thread-content-margin:--spacing(6)] @w-lg\/main:[--thread-content-margin:--spacing(16)] px-(--thread-content-margin)\">\n<div class=\"[--thread-content-max-width:40rem] @w-lg\/main:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\" tabindex=\"-1\">\n<div class=\"flex max-w-full flex-col grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal [.text-message+&amp;]:mt-1\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"756941ad-2061-4784-9350-a2850eae09be\" data-message-model-slug=\"gpt-5-2\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[1px]\">\n<div class=\"markdown prose dark:prose-invert w-full break-words dark markdown-new-styling\">\n<p data-start=\"0\" data-end=\"464\" data-is-last-node=\"\" data-is-only-node=\"\">In the auditing of investment funds and fund management companies, correctly identifying key transactions helps protect investor interests and ensure information transparency. Audits typically focus on asset valuation, NAV calculation, and compliance with investment limits as stipulated in the fund&#039;s charter and legal regulations. Strict control over these aspects helps to promptly detect discrepancies, mitigate the risk of inaccurate information disclosure, and ensure the fund operates within the legal framework.<\/p>\n<figure id=\"attachment_4472\" aria-describedby=\"caption-attachment-4472\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4472\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-linh-vuc-nghiep-vu-trong-tam-trong-quy-trinh-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy.jpg\" alt=\"C\u00e1c l\u0129nh v\u1ef1c nghi\u1ec7p v\u1ee5 tr\u1ecdng t\u00e2m trong quy tr\u00ecnh ki\u1ec3m to\u00e1n qu\u1ef9 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-linh-vuc-nghiep-vu-trong-tam-trong-quy-trinh-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-linh-vuc-nghiep-vu-trong-tam-trong-quy-trinh-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-linh-vuc-nghiep-vu-trong-tam-trong-quy-trinh-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-linh-vuc-nghiep-vu-trong-tam-trong-quy-trinh-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-linh-vuc-nghiep-vu-trong-tam-trong-quy-trinh-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4472\" class=\"wp-caption-text\">Key areas of expertise in the audit process for investment funds and fund management companies.<\/figcaption><\/figure>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n<\/div>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_soat_quy_trinh_dinh_gia_va_tinh_toan_NAV\"><\/span><b>Control the valuation process and calculate NAV.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Net asset value (NAV) is the most important metric of a fund. Auditors of investment funds and fund management companies must confirm that the valuation process for listed and unlisted securities complies with the fund&#039;s charter and relevant regulations.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Auditors will examine price data sources (such as closing prices from the HOSE, HNX exchanges, or quotes from financial institutions) to recalculate the NAV and compare it with the figures published daily or weekly by the fund management company.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_tra_tinh_tuan_thu_han_muc_dau_tu\"><\/span><b>Checking compliance with investment limits<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Each fund has certain investment restrictions to diversify risk. Fund auditors and fund management companies will review whether the fund violates ratios such as: not investing more than 15% of the total asset value in securities of a single issuer (for open-ended funds).<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><strong>Summary table of investment limit compliance checks<\/strong><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Compliance indicators<\/b><\/td>\n<td style=\"text-align: center;\"><b>Common regulations (Open-ended fund)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Invest in an issuer.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Not exceeding 15% total asset value.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Investing in companies within the same group.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Not exceeding 30% of the total asset value.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Investing in derivatives<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">This is solely for risk prevention purposes.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Debt securities holding ratio<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Depending on the strategy outlined in the regulations.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Ly_do_nen_chon_dich_vu_kiem_toan_quy_dau_tu_va_cong_ty_quan_ly_quy_tai_MAN\"><\/span><b>Reasons to choose MAN for investment fund and fund management company auditing services.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Choosing the right auditing firm determines the reliability of reports and the fund&#039;s reputation in the market. MAN \u2013 Master Accountant Network&#039;s investment fund and fund management company auditing services are specifically designed for the securities sector, with a team of internationally certified experts, an audit process that applies data analysis, and a thorough understanding of Vietnamese securities law. MAN not only provides independent audit opinions but also partners with businesses to improve their long-term risk control and management systems.<\/p>\n<figure id=\"attachment_4475\" aria-describedby=\"caption-attachment-4475\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4475\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Ly-do-nen-chon-dich-vu-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy-tai-MAN.jpg\" alt=\"L\u00fd do n\u00ean ch\u1ecdn d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n qu\u1ef9 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9 t\u1ea1i MAN\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Ly-do-nen-chon-dich-vu-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy-tai-MAN.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Ly-do-nen-chon-dich-vu-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy-tai-MAN-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Ly-do-nen-chon-dich-vu-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy-tai-MAN-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Ly-do-nen-chon-dich-vu-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy-tai-MAN-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Ly-do-nen-chon-dich-vu-kiem-toan-quy-dau-tu-va-cong-ty-quan-ly-quy-tai-MAN-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4475\" class=\"wp-caption-text\">Reasons to choose MAN for investment fund and fund management company auditing services.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Doi_ngu_chuyen_gia_so_huu_chung_chi_quoc_te_danh_gia\"><\/span><b>Our team of experts holds prestigious international certifications.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">At MAN \u2013 Master Accountant Network, we understand that auditing investment funds and fund management companies is a highly specialized field. Our core team not only holds CPA Vietnam certifications but also includes experts with CFA and ACCA qualifications. The combination of investment analysis thinking and standard accounting principles enables MAN to provide insightful assessments of portfolio risk, rather than simply examining superficial figures.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_trinh_kiem_toan_hien_dai_dua_tren_cong_nghe_Data_Analytics\"><\/span><b>Modern auditing processes are based on technology (Data Analytics).<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">We utilize big data analytics tools to reconcile transactions and recalculate NAV for our clients. Auditing investment funds and fund management companies at MAN goes beyond manual probabilistic sampling. We have the capability to examine 100% transaction data during the period to detect even the smallest discrepancies in valuation or fee allocation, helping fund management companies maintain absolute credibility with investors.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Am_hieu_sau_sac_he_thong_phap_luat_chung_khoan_Viet_Nam\"><\/span><b>In-depth understanding of the Vietnamese securities legal system.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">With extensive experience working with numerous financial institutions, MAN always stays up-to-date with the latest drafts and circulars from the Ministry of Finance and the State Securities Commission. When choosing MAN for auditing investment funds and fund management companies, businesses not only receive audit reports but also advice on loopholes in their internal control systems, helping to prevent the risk of administrative penalties before routine inspections take place.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_thach_thuc_dac_thu_trong_kiem_toan_quy_dau_tu_va_cong_ty_quan_ly_quy\"><\/span><b>Specific challenges in auditing investment funds and fund management companies.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Auditing investment funds and fund management companies faces many unique challenges due to the increasing complexity of the financial market and its heavy reliance on technology. Besides traditional assets, the emergence of derivative financial instruments and structured products increases the demand for in-depth valuation capabilities. Simultaneously, risks arising from information technology systems necessitate close integration of auditing with IT auditing to ensure the integrity and security of financial data.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Su_phuc_tap_cua_cac_cong_cu_tai_chinh_moi\"><\/span><b>The complexity of new financial instruments<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Nowadays, funds not only invest in stocks and bonds but also participate in futures contracts, options, or structured products. This requires personnel performing fund audits and fund management companies to have knowledge of valuing complex financial models.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_tu_he_thong_cong_nghe_thong_tin\"><\/span><b>Risks from information technology systems<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The entire process, from order placement and execution to accounting, is carried out through software. If the IT system has vulnerabilities, financial data can be manipulated. Therefore, modern audits of investment funds and fund management companies always include information system audits (IT audits).<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Auditing investment funds and fund management companies acts as a filter, helping to make the financial market healthier and more transparent. Properly implementing auditing procedures is not only a legal responsibility but also a foundation for fund management companies to build credibility with domestic and international partners. In the digital age, as investment activities become increasingly diverse, the role of professional auditing firms is further enhanced.<\/span><\/p>\n<p>To ensure compliance and optimize control systems, businesses need a partner with in-depth expertise in the finance and securities sector. MAN \u2013 Master Accountant Network provides specialized auditing, accounting, and tax consulting solutions for financial institutions. With a team of experienced professionals knowledgeable in Securities Law and market practices, MAN is committed to delivering tangible value in auditing investment funds and fund management companies, allowing partners to focus on sustainable growth strategies.<\/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=\"Cau_hoi_thuong_gap_ve_kiem_toan_quy_dau_tu_va_cong_ty_quan_ly_quy\"><\/span><b>Frequently Asked Questions about Auditing Investment Funds and Fund Management Companies<\/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_NAV_lai_la_trong_tam_cua_kiem_toan_quy\"><\/span>Why is NAV the focus of fund audits?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tNet Asset Value (NAV) determines the buy\/sell value for investors. If the NAV is incorrect, investors&#039; interests will be directly affected, leading to legal risks for the fund management company.                    <\/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=\"CTQLQ_khong_co_bo_phan_kiem_toan_noi_bo_co_bi_phat_khong\"><\/span>Will a company that manages assets without an internal audit department be penalized?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tYes. According to the decrees on administrative penalties in the securities sector, the lack of an internal audit department for eligible companies will result in a fine and a requirement to rectify the situation.                    <\/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_CFA_co_bat_buoc_doi_voi_kiem_toan_vien_quy\"><\/span>Is the CFA certification required for fund auditors?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tWhile not legally mandatory like the Certified Public Accountant (CPA) certification, the CFA is an extremely important measure of professional competence for effectively auditing investment funds and fund management companies.                    <\/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\u1ea1i sao NAV l\u1ea1i l\u00e0 tr\u1ecdng t\u00e2m c\u1ee7a ki\u1ec3m to\u00e1n qu\u1ef9?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"NAV (Net Asset Value) quy\u1ebft \u0111\u1ecbnh gi\u00e1 tr\u1ecb mua\/b\u00e1n c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0. 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Theo c\u00e1c ngh\u1ecb \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c ch\u1ee9ng kho\u00e1n, vi\u1ec7c thi\u1ebfu b\u1ed9 ph\u1eadn ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n s\u1ebd b\u1ecb ph\u1ea1t ti\u1ec1n v\u00e0 y\u00eau c\u1ea7u kh\u1eafc ph\u1ee5c h\u1eadu 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 CFA c\u00f3 b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi ki\u1ec3m to\u00e1n vi\u00ean qu\u1ef9?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng b\u1eaft bu\u1ed9c v\u1ec1 m\u1eb7t ph\u00e1p l\u00fd nh\u01b0 ch\u1ee9ng ch\u1ec9 Ki\u1ec3m to\u00e1n vi\u00ean (CPA), nh\u01b0ng CFA l\u00e0 th\u01b0\u1edbc \u0111o n\u0103ng l\u1ef1c chuy\u00ean m\u00f4n c\u1ef1c k\u1ef3 quan tr\u1ecdng \u0111\u1ec3 th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n qu\u1ef9 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9 m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n<button class=\"rank-math-content-ai-tooltip\">AI-powered simplification<\/button><\/p>","protected":false},"excerpt":{"rendered":"<p>Ki\u1ec3m to\u00e1n qu\u1ef9 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9 l\u00e0 ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m tra \u0111\u1ed9c l\u1eadp v\u00e0 kh\u00e1ch quan nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch, tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i h\u1ee3p ph\u00e1p c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0. Trong b\u1ed1i c\u1ea3nh th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n Vi\u1ec7t Nam \u0111ang n\u1ed7 l\u1ef1c n\u00e2ng [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4474,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4469","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\/4469","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=4469"}],"version-history":[{"count":2,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4469\/revisions"}],"predecessor-version":[{"id":4476,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4469\/revisions\/4476"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4474"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4469"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4469"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4469"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}