Oversight of Bank Accounting Documents Pertaining to Paper-Based Instruments

Control of banking accounting documents for paper documents as stipulated in Point a, Clause 1, Article 9 of Decision 1789/2005/QD-NHNN on the Accounting Document Regime for Banks issued by the Governor of the State Bank. Specifically:

- Control the clarity, completeness, and truthfulness of the contents recorded on the documents; control the legality and validity of arising economic and financial transactions; control the accuracy of data and information on the documents.

- Control the compliance with internal management regulations by the preparer, examiner, and approver for each type of economic transaction. Control and compare the seal (if any) and signature on the documents (including the signature of the customer and the signatures of related bank staff) to ensure the seal and signature on the documents match the seal and signature registered at the bank.

- Control confidential codes (KHM) for documents with prescribed KHM;

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