Finance

Introduction Risk management has become one of the most critical components of corporate governance in modern organizations. Businesses face increasing operational, financial, regulatory, cybersecurity, and strategic risks that require structured oversight and accountability. One of the most widely adopted frameworks for managing corporate risk is the Three Lines of Defense Model. This model establishes clear responsibilities across different functions within an organization

Introduction For foreign investors establishing companies in Vietnam, one of the most important compliance requirements is opening and properly using a Capital Investment Bank Account (often called a Direct Investment Capital Account or DICA). Improper use of these accounts may create significant legal, tax, foreign exchange, and profit remittance risks. This article provides a comprehensive overview of regulations governing the opening and usage of capital investment account