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Van Phong Nguyen

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Open access Aug 2026

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...

T. Truong, T. Vu, Van Phong Nguyen · 0 citations

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