Cybersecurity risk governance and fraud management in invoice-tax data sharing for credit scoring: A tripartite framework for Vietnam
Purpose - Decree 70/2025 and Decree 94/2025 in Vietnam established a tripartite data pipeline that shares real-time e-invoices from the General Department of Taxation (GDT) to credit institutions for enterprise credit scoring. Prevailing Third-Party Risk Management (TPRM) frameworks, including DORA, NIST CSF 2.0, the F...