According to the report "Occupational Fraud 2024: A Report to the Nations" by the Association of Certified Fraud Examiners, approximately 5%: Annual revenue loss for the business. due to forms of internal spending fraud.This stems from a lack of transparency in the approval process, unclear delegation of authority, and a failure to hold individuals accountable for spending decisions, making it difficult to detect wrongdoing.
In that context, Circular 99/2025/TT-BTC Issued regulations concerning the organization of the accounting system of enterprises. The requirement is for businesses to design and take responsibility for their own work. for control procedures, including internal expense control.
In fact, many businesses have proactively developed and issued regulations to control spending in accordance with Circular 99; however, The biggest challenge lies in the operational and compliance aspects in practice.This occurs when a process exists but is not implemented consistently and effectively.
To support businesses Review, reassess, and evaluate the current state of internal expenditure control according to Circular 99.Bizzi Vietnam proudly presents this ebook: "Internal expenditure control according to Circular 99/2025/TT-BTC – Has the enterprise implemented it correctly and fully?"
The main content of the ebook includes:
- Part 1: The key changes in Circular 99 relate to the regulations on internal expenditure control.
- Part 2: Risks and challenges in implementing internal expenditure controls in operational practice.
- Part 3: What can businesses do to fix ineffective expense control systems?
🌟 SPECIAL: This ebook provides detailed information. The Three Lines of Defense model – A modern expenditure risk management structure used by multinational corporations and leading businesses.
