Oversight of Bank Accounting Documents for Electronic Documents
The accounting documents in banks are diverse in type. The large number of documents generated daily is stipulated at Point b Clause 1 Article 9 of Decision 1789/2005/QD-NHNN regarding the Regime of Banking Accounting Documents issued by the Governor of the State Bank. To be specific:
The control of electronic documents is divided into two parts, the technical information must be checked first, and then the content and business transactions:
- Control of technical information includes:
+ The identifier codes on documents must match the prescribed codes; the passwords on documents must match the prescribed passwords.
+ The file name must be correctly established in accordance with the prescribed name and information template; control to ensure no duplication of information content on documents.
+ Document content must be valid.
- Control of business content:
+ Apply visual inspection methods or combine visual inspection with specialized equipment to verify the correctness of the data.
+ Check electronic signatures, secret symbols, and security codes on documents.
+ Check the name, account number, and account balance to disburse the amount on the document.
+ Check the existence and format of certain required fields on the document.
The editorial board responds to you with this information.
