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2 steps to control electronic documents at the accounting unit of the State Bank of Vietnam

Lê Hải

09:10, 25/01/2021

Recently, the State Bank of Vietnam issued the Circular No. 25/2020/TT-NHNN regulating the process of rotation, control, reconciliation and collection of accounting documents in the system of “Core banking, accounting, budgeting and system integration” at the State Bank of Vietnam.

According to Article 4 of the Circular No. 25/2020/TT-NHNN of the State Bank of Vietnam, the control of electronic documents is divided into two steps, in which the information technology part must be controlled first, then the control of the professional content will be carried out, specifically as following:

Step 1: Information engineering control, including:

+ Check the digital signature of the maker and controller at the previous stage, the secret symbol and the security keys (identification code) on the voucher must match the prescribed format code; the passwords on the vouchers must match the prescribed codes;

+ The file name must be made according to the specified name and information form.

Step 2: Control the business content:

+ Check the document content;

+ Check the name, account number, value date on the voucher and other contents on the voucher;

+ Check the balance of the deposit account to ensure enough to pay the amount on the voucher;

Note: Post-inspection officers are not allowed to re-check transactions that they have controlled or processed on the accounting software system themselves.

Circular No. 25/2020/TT-NHNN of the State Bank of Vietnam takes effect from March 01, 2021.

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