{"id":4477,"date":"2026-01-02T02:30:26","date_gmt":"2026-01-02T09:30:26","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4477"},"modified":"2026-01-02T02:30:26","modified_gmt":"2026-01-02T09:30:26","slug":"kiem-toan-to-chuc-tai-chinh-vi-mo","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-to-chuc-tai-chinh-vi-mo\/","title":{"rendered":"Microfinance institution auditing: A solution for transparency and sustainable development."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Microfinance institution audits are mandatory, independent inspections and assessments aimed at ensuring the absolute transparency and safety of the grassroots financial system. According to a report from the State Bank of Vietnam (SBV), microfinance institutions (MFIs) play a crucial role in poverty reduction; however, their small scale operations and specialized client base mean that inherent risks are always high, requiring a rigorous audit process.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">To date, documents such as <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Tien-te-Ngan-hang\/Luat-Cac-to-chuc-tin-dung-32-2024-QH15-577203.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Law on Credit Institutions 2024<\/span><\/a><span style=\"font-weight: 400;\"> And the State Bank of Vietnam&#039;s draft circulars have tightened regulations on internal control. Auditing microfinance institutions is not only about legal compliance but also a &quot;measure&quot; of financial health, helping investors and regulators gain an accurate view of operational capacity. Let&#039;s analyze this process in detail below with MAN \u2013 Master Accountant Network.<\/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-to-chuc-tai-chinh-vi-mo\/#Kiem_toan_to_chuc_tai_chinh_vi_mo_la_gi_Khung_phap_ly_hien_hanh\" >What is microfinance institution auditing? Current legal framework.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-to-chuc-tai-chinh-vi-mo\/#Muc_tieu_chien_luoc_cua_kiem_toan_to_chuc_tai_chinh_vi_mo\" >Strategic objectives of microfinance institution audits.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-to-chuc-tai-chinh-vi-mo\/#Dam_bao_tuan_thu_phap_luat_tuyet_doi\" >Ensure absolute compliance with the law.<\/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-to-chuc-tai-chinh-vi-mo\/#Danh_gia_va_phong_ngua_rui_ro_trong_yeu\" >Assessing and preventing key risks.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-to-chuc-tai-chinh-vi-mo\/#Nang_cao_nang_luc_quan_tri_noi_bo\" >Enhancing internal governance capabilities<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-to-chuc-tai-chinh-vi-mo\/#Doi_tuong_va_pham_vi_kiem_toan_to_chuc_tai_chinh_vi_mo\" >The subject and scope of microfinance institution audits.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-to-chuc-tai-chinh-vi-mo\/#Kiem_toan_bao_cao_tai_chinh_BCTC\" >Auditing of financial statements<\/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-to-chuc-tai-chinh-vi-mo\/#Kiem_tra_he_thong_kiem_soat_noi_bo_ICS\" >Internal Control System (ICS) Audit<\/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-to-chuc-tai-chinh-vi-mo\/#Vi_sao_nen_chon_dich_vu_kiem_toan_to_chuc_tai_chinh_vi_mo_tai_MAN\" >Why choose MAN for microfinance institution audit services?<\/a><\/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-to-chuc-tai-chinh-vi-mo\/#Quy_dinh_ve_dieu_kien_cua_to_chuc_thuc_hien_kiem_toan\" >Regulations regarding the requirements for organizations conducting audits.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-to-chuc-tai-chinh-vi-mo\/#Trong_tam_kiem_toan_dac_thu_va_rui_ro_nganh\" >Industry-specific audit focus and risks<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-to-chuc-tai-chinh-vi-mo\/#Rui_ro_tin_dung_va_no_xau_nap_bong\" >Credit risk and bad debt lurk in the shadows.<\/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-to-chuc-tai-chinh-vi-mo\/#Quan_ly_quy_va_tien_gui_tiet_kiem\" >Fund and savings deposit management<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-to-chuc-tai-chinh-vi-mo\/#Chuyen_doi_so_va_bao_mat_du_lieu\" >Digital transformation and data security<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-to-chuc-tai-chinh-vi-mo\/#Cac_buoc_trien_khai_quy_trinh_kiem_toan_to_chuc_tai_chinh_vi_mo_chuyen_nghiep\" >Steps to implement a professional microfinance institution audit process.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-to-chuc-tai-chinh-vi-mo\/#Giai_doan_1_Lap_ke_hoach_kiem_toan\" >Phase 1: Audit Planning<\/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-to-chuc-tai-chinh-vi-mo\/#Giai_doan_2_Thuc_hien_kiem_tra_kiem_soat\" >Phase 2: Conduct inspection and control<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-to-chuc-tai-chinh-vi-mo\/#Giai_doan_3_Kiem_tra_chi_tiet_va_cac_thu_tuc_phan_tich\" >Phase 3: Detailed inspection and analytical procedures<\/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-to-chuc-tai-chinh-vi-mo\/#Giai_doan_4_Tong_hop_va_phat_hanh_bao_cao\" >Phase 4: Compiling and publishing 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-20\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-to-chuc-tai-chinh-vi-mo\/#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-21\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-to-chuc-tai-chinh-vi-mo\/#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-to-chuc-tai-chinh-vi-mo\/#Cau_hoi_thuong_gap_ve_kiem_toan_to_chuc_tai_chinh_vi_mo\" >Frequently Asked Questions about Auditing Microfinance Institutions<\/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-to-chuc-tai-chinh-vi-mo\/#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-to-chuc-tai-chinh-vi-mo\/#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-to-chuc-tai-chinh-vi-mo\/#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=\"Kiem_toan_to_chuc_tai_chinh_vi_mo_la_gi_Khung_phap_ly_hien_hanh\"><\/span><b>What is microfinance institution auditing? Current legal framework.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Microfinance auditing is defined as the process of collecting and evaluating evidence regarding the financial information, internal control systems, and risk management of a microfinance institution. The purpose is to determine and report on the degree of conformity of this information with established standards, particularly the guiding circulars of the State Bank of Vietnam.<\/span><\/p>\n<figure id=\"attachment_4480\" aria-describedby=\"caption-attachment-4480\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4480\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Kiem-toan-to-chuc-tai-chinh-vi-mo-la-gi_-Khung-phap-ly-hien-hanh.jpg\" alt=\"Ki\u1ec3m to\u00e1n t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh vi m\u00f4 l\u00e0 g\u00ec_ Khung ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Kiem-toan-to-chuc-tai-chinh-vi-mo-la-gi_-Khung-phap-ly-hien-hanh.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Kiem-toan-to-chuc-tai-chinh-vi-mo-la-gi_-Khung-phap-ly-hien-hanh-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Kiem-toan-to-chuc-tai-chinh-vi-mo-la-gi_-Khung-phap-ly-hien-hanh-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Kiem-toan-to-chuc-tai-chinh-vi-mo-la-gi_-Khung-phap-ly-hien-hanh-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Kiem-toan-to-chuc-tai-chinh-vi-mo-la-gi_-Khung-phap-ly-hien-hanh-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4480\" class=\"wp-caption-text\">What is microfinance institution auditing? Current legal framework.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Microfinance auditing activities encompass two main types: <\/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;\"> (performed periodically by the organization&#039;s internal department) and <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-doc-lap-1\/\"><span style=\"font-weight: 400;\">independent audit<\/span><\/a><span style=\"font-weight: 400;\"> (conducted by qualified auditing firms). Both forms aim to protect the interests of depositors and the stability of the microfinance market.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In Vietnam, the legal framework for auditing microfinance institutions is based on the following core documents:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Law on Credit Institutions 2024:<\/b><span style=\"font-weight: 400;\"> Framework regulations on internal control, internal audit, and independent audit activities.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Circular 33\/2015\/TT-NHNN:<\/b><span style=\"font-weight: 400;\"> Regulations regarding the operational network of the Vietnam Microfinance Institution (VFI).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Circular 03\/2018\/TT-NHNN:<\/b><span style=\"font-weight: 400;\"> Regulations on licensing, organization, and operation of microfinance institutions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Draft of the new Circular on ICS:<\/b><span style=\"font-weight: 400;\"> The State Bank of Vietnam is seeking feedback on the internal control system, emphasizing the role of risk management in auditing microfinance institutions.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Muc_tieu_chien_luoc_cua_kiem_toan_to_chuc_tai_chinh_vi_mo\"><\/span><b>Strategic objectives of microfinance institution audits.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The core objective of microfinance institution auditing is to create a safe financial environment. This goes beyond simply examining the numbers on the balance sheet; it delves into the nature of small-scale credit transactions, which are unique to this industry.<\/span><\/p>\n<figure id=\"attachment_4482\" aria-describedby=\"caption-attachment-4482\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4482\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Muc-tieu-chien-luoc-cua-kiem-toan-to-chuc-tai-chinh-vi-mo.jpg\" alt=\"M\u1ee5c ti\u00eau chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a ki\u1ec3m to\u00e1n t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh vi m\u00f4\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Muc-tieu-chien-luoc-cua-kiem-toan-to-chuc-tai-chinh-vi-mo.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Muc-tieu-chien-luoc-cua-kiem-toan-to-chuc-tai-chinh-vi-mo-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Muc-tieu-chien-luoc-cua-kiem-toan-to-chuc-tai-chinh-vi-mo-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Muc-tieu-chien-luoc-cua-kiem-toan-to-chuc-tai-chinh-vi-mo-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Muc-tieu-chien-luoc-cua-kiem-toan-to-chuc-tai-chinh-vi-mo-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4482\" class=\"wp-caption-text\">Strategic objectives of microfinance institution audits.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Dam_bao_tuan_thu_phap_luat_tuyet_doi\"><\/span><b>Ensure absolute compliance with the law.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Auditing microfinance institutions helps to review the entire operational process against the regulations of the State Bank of Vietnam. Discrepancies in loan classification, risk provisioning, or capital adequacy ratios will be detected and corrected promptly, avoiding administrative penalties or the risk of license revocation.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Danh_gia_va_phong_ngua_rui_ro_trong_yeu\"><\/span><b>Assessing and preventing key risks.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Risks in microfinance are often not concentrated in the large transaction value but rather in the enormous and dispersed number of transactions. Auditing microfinance institutions focuses on credit risk (customer default), liquidity risk (shortage of funds to pay deposits), and operational risk (errors from local credit officers).<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nang_cao_nang_luc_quan_tri_noi_bo\"><\/span><b>Enhancing internal governance capabilities<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Following each microfinance audit, management receives valuable recommendations to improve the internal control system (ICS). A strong ICS will help optimize processes, reduce operating costs, and enhance the organization&#039;s reputation in the market.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_va_pham_vi_kiem_toan_to_chuc_tai_chinh_vi_mo\"><\/span><b>The subject and scope of microfinance institution audits.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">To conduct an effective audit of a microfinance institution, the auditing firm needs to clearly identify the areas that require scrutiny. Below is a table summarizing the main audit subjects:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Summary table of subjects and scope of microfinance institution audits<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Audit subject<\/b><\/td>\n<td style=\"text-align: center;\"><b>Key content<\/b><\/td>\n<td style=\"text-align: center;\"><b>Purpose of the inspection<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Financial reports<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Balance sheet, P&amp;L statement, Cash flow statement<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Honesty and reasonableness<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Microcredit<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Loan application documents, appraisal process, bad debt.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Adhere to the lending process.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Raising capital<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Mandatory and Voluntary Savings Deposits<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Fund security and payments<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">IT systems<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Customer management software, data security<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Combating electronic fraud<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_bao_cao_tai_chinh_BCTC\"><\/span><b>Auditing of financial statements<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This is the most important part of auditing microfinance institutions. Auditors will focus on items such as loan balances, interest income, and especially reserve funds. Because microfinance institutions often receive small individual deposits, ensuring accurate financial statements is a commitment to liquidity for the community.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_tra_he_thong_kiem_soat_noi_bo_ICS\"><\/span><b>Internal Control System (ICS) Audit<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Auditing microfinance institutions assesses whether the organizational structure has a clear separation of responsibilities. A common mistake is for credit officers to both conduct appraisals and disburse loans and collect debts \u2013 this is a major loophole for fraud that auditors need to detect.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Vi_sao_nen_chon_dich_vu_kiem_toan_to_chuc_tai_chinh_vi_mo_tai_MAN\"><\/span><b>Why choose MAN for microfinance institution audit services?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Choosing MAN \u2013 Master Accountant Network for your microfinance audit needs provides complete peace of mind thanks to the combination of in-depth knowledge and practical experience in Vietnamese financial operations.<\/span><\/p>\n<figure id=\"attachment_4483\" aria-describedby=\"caption-attachment-4483\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4483\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Vi-sao-nen-chon-dich-vu-kiem-toan-to-chuc-tai-chinh-vi-mo-tai-MAN.jpg\" alt=\"V\u00ec sao n\u00ean ch\u1ecdn d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh vi m\u00f4 t\u1ea1i MAN\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Vi-sao-nen-chon-dich-vu-kiem-toan-to-chuc-tai-chinh-vi-mo-tai-MAN.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Vi-sao-nen-chon-dich-vu-kiem-toan-to-chuc-tai-chinh-vi-mo-tai-MAN-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Vi-sao-nen-chon-dich-vu-kiem-toan-to-chuc-tai-chinh-vi-mo-tai-MAN-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Vi-sao-nen-chon-dich-vu-kiem-toan-to-chuc-tai-chinh-vi-mo-tai-MAN-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Vi-sao-nen-chon-dich-vu-kiem-toan-to-chuc-tai-chinh-vi-mo-tai-MAN-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4483\" class=\"wp-caption-text\">Why choose MAN&#039;s microfinance institution audit services?<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Standard expertise:<\/b><span style=\"font-weight: 400;\"> The team of experts at MAN not only possesses strong accounting and auditing skills but also has extensive practical experience in advising credit institutions. We understand every aspect of legal regulations and the specific operational methods of the microfinance industry.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Understanding the regulations of the State Bank of Vietnam:<\/b><span style=\"font-weight: 400;\"> MAN always keeps up-to-date with the latest drafts and circulars on auditing microfinance institutions, helping businesses proactively adapt to policy changes and minimize legal risks.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Optimized and secure processes:<\/b><span style=\"font-weight: 400;\"> We employ modern auditing procedures, combining advanced data verification technology to ensure the highest accuracy while saving our clients time. All sensitive data from organizations and borrowers is guaranteed to be kept strictly confidential.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Comprehensive support solutions:<\/b><span style=\"font-weight: 400;\"> Beyond simply providing audit opinions for microfinance institutions, MAN also offers accounting and tax consulting solutions, and strengthens internal control systems, helping organizations improve business efficiency and enhance their reputation with investors.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_dieu_kien_cua_to_chuc_thuc_hien_kiem_toan\"><\/span><b>Regulations regarding the requirements for organizations conducting audits.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Not all entities are permitted to conduct audits of microfinance institutions. According to government and State Bank of Vietnam regulations, independent auditing organizations must be on the approved list, have experience in the banking and finance sector, and employ auditors with the required professional certifications.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Specifically, auditors involved in auditing microfinance institutions must have a deep understanding of the characteristics of household economies, poor households, and specific financial products. The final audit report must be submitted to the State Bank of Vietnam&#039;s provincial\/city branch for remote monitoring purposes.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Trong_tam_kiem_toan_dac_thu_va_rui_ro_nganh\"><\/span><b>Industry-specific audit focus and risks<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Auditing microfinance institutions differs significantly from auditing large commercial banks. This difference lies in the &quot;customer-centric&quot; business model in remote and rural areas.<\/span><\/p>\n<figure id=\"attachment_4479\" aria-describedby=\"caption-attachment-4479\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4479\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-buoc-trien-khai-quy-trinh-kiem-toan-to-chuc-tai-chinh-vi-mo-chuyen-nghiep.jpg\" alt=\"C\u00e1c b\u01b0\u1edbc tri\u1ec3n khai quy tr\u00ecnh ki\u1ec3m to\u00e1n t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh vi m\u00f4 chuy\u00ean nghi\u1ec7p\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-buoc-trien-khai-quy-trinh-kiem-toan-to-chuc-tai-chinh-vi-mo-chuyen-nghiep.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-buoc-trien-khai-quy-trinh-kiem-toan-to-chuc-tai-chinh-vi-mo-chuyen-nghiep-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-buoc-trien-khai-quy-trinh-kiem-toan-to-chuc-tai-chinh-vi-mo-chuyen-nghiep-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-buoc-trien-khai-quy-trinh-kiem-toan-to-chuc-tai-chinh-vi-mo-chuyen-nghiep-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-buoc-trien-khai-quy-trinh-kiem-toan-to-chuc-tai-chinh-vi-mo-chuyen-nghiep-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4479\" class=\"wp-caption-text\">Steps to implement a professional microfinance institution audit process.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_tin_dung_va_no_xau_nap_bong\"><\/span><b>Credit risk and bad debt lurk in the shadows.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In microfinance audits, fieldwork is extremely important. Auditors often have to select samples to conduct on-site visits to loan groups and organizations. The goal is to determine whether the clients actually exist or whether these are &quot;phantom loans&quot; created by staff to misappropriate funds.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quan_ly_quy_va_tien_gui_tiet_kiem\"><\/span><b>Fund and savings deposit management<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Fund security is a top priority. Microfinance audits review the on-site cash collection process (at cluster meetings). Managing cash outside the office poses a significant risk of theft or loss if daily reconciliation procedures are not followed.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chuyen_doi_so_va_bao_mat_du_lieu\"><\/span><b>Digital transformation and data security<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Currently, many microfinance institutions (MFIs) have adopted mobile apps for debt management. Microfinance audits now must also include IT audits to ensure customer data is not leaked and that interest calculation algorithms are accurate according to the contract.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_buoc_trien_khai_quy_trinh_kiem_toan_to_chuc_tai_chinh_vi_mo_chuyen_nghiep\"><\/span><b>Steps to implement a professional microfinance institution audit process.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">To achieve the best results, an audit of a microfinance institution typically goes through four standardization phases according to Vietnamese Auditing Standards (VSA):<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_1_Lap_ke_hoach_kiem_toan\"><\/span><b>Phase 1: Audit Planning<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Auditors learn about the business environment, available loan products, and assess potential risks. At this stage, materiality levels are determined to focus resources on the highest-risk areas of the microfinance institution.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_2_Thuc_hien_kiem_tra_kiem_soat\"><\/span><b>Phase 2: Conduct inspection and control<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This phase of the microfinance audit aims to assess the effectiveness of the internal control system. Auditors observe debt collection sessions at the commune\/ward level and check compliance with credit approval procedures.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_3_Kiem_tra_chi_tiet_va_cac_thu_tuc_phan_tich\"><\/span><b>Phase 3: Detailed inspection and analytical procedures<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Compare the outstanding balances in the accounting records with the debt confirmation statements directly from customers. Auditors of microfinance institutions need to pay particular attention to extended or restructured loans to avoid the concealment of bad debts.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_4_Tong_hop_va_phat_hanh_bao_cao\"><\/span><b>Phase 4: Compiling and publishing the report<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Based on the findings, the auditor issues an opinion on the financial statements and a Management Letter. This is an advisory document that helps the microfinance institution improve its risk management system after the audit process.<\/span><\/p>\n<p><b>Comparison of internal and independent audits in microfinance institutions.<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Combining these two approaches is key to protecting the organization.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Comparison table of internal audit and independent audit in microfinance institutions.<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Criteria<\/b><\/td>\n<td style=\"text-align: center;\"><b>Internal audit<\/b><\/td>\n<td style=\"text-align: center;\"><b>Independent audit<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Frequency<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Regularly, quarterly\/monthly<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Annually<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Focus<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Operational efficiency, internal compliance<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">The accuracy of financial statements<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Report to<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Board of Members\/Supervisory Board<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Shareholders, State Bank of Vietnam, Investors<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Role in Medicine<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Early detection of daily errors<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Confirmation of legal validity at the end of the year.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Having a microfinance institution audited by a reputable independent firm like MAN will help increase the trust value for international partners when they invest in microfinance programs in Vietnam.<\/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;\">Microfinance institution audits act as a &quot;shield&quot; protecting the stability of the microfinance system while affirming transparency to the community. A thorough understanding of legal regulations and risk focus in auditing not only helps institutions pass inspections by the State Bank of Vietnam but also creates momentum for sustainable growth and attracts more preferential foreign capital.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Understanding the unique challenges in financial management and tax compliance faced by financial institutions, MAN \u2013 Master Accountant Network proudly offers specialized auditing and tax accounting services. With a team of experienced professionals deeply knowledgeable about State Bank regulations, MAN is committed to providing optimal solutions, helping clients improve their internal control systems and ensure transparency in all financial figures. Contact MAN today to receive the most professional advice for your business development 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=\"Cau_hoi_thuong_gap_ve_kiem_toan_to_chuc_tai_chinh_vi_mo\"><\/span><b>Frequently Asked Questions about Auditing Microfinance Institutions<\/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. N\u1ebfu NAV sai, l\u1ee3i \u00edch c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 s\u1ebd b\u1ecb \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp, d\u1eabn \u0111\u1ebfn r\u1ee7i ro ph\u00e1p l\u00fd cho CTQLQ.\"\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\": \"CTQLQ kh\u00f4ng c\u00f3 b\u1ed9 ph\u1eadn ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. 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>","protected":false},"excerpt":{"rendered":"<p>Ki\u1ec3m to\u00e1n t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh vi m\u00f4 l\u00e0 ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m tra, \u0111\u00e1nh gi\u00e1 \u0111\u1ed9c l\u1eadp mang t\u00ednh b\u1eaft bu\u1ed9c nh\u1eb1m \u0111\u1ea3m b\u1ea3o s\u1ef1 minh b\u1ea1ch v\u00e0 an to\u00e0n tuy\u1ec7t \u0111\u1ed1i cho h\u1ec7 th\u1ed1ng t\u00e0i ch\u00ednh b\u00ecnh d\u00e2n. Theo b\u00e1o c\u00e1o t\u1eeb Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc (NHNN), c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh vi m\u00f4 [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4481,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4477","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\/4477","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=4477"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4477\/revisions"}],"predecessor-version":[{"id":4489,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4477\/revisions\/4489"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4481"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4477"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4477"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4477"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}